Our audit procedures included, among others, using a valuation expert to assist us in verifying the assumptions and methodologies used by Royal DSM. We compared forecasted revenue growth and profit margins for all cash generating units with the Royal DSM business plan (Corporate Strategy Dialogue and Annual Strategic Reviews) as adopted by the Managing Board. We also verified the adequacy of the disclosures of the assumptions to which the outcome of the impairment test is most sensitive, as included in note 8 of the financial statements. The impairment of € 291 million has been properly included as exceptional item under DSM accounting policies and has been disclosed in note 6 (exceptional items).