35 Adjustments to cash flows

EUR million 1 Jan–31 Dec 2015 1 Jan–31 Dec 2014
Depreciation and impairment of goodwill 38.4 44.7
Share of the profits of associates and joint ventures -1.4 -0.5
Finance income and costs recognised in the income statement 20.6 37.9
Change in provisions 1.3 12.5
Credit losses on trade receivables 1.1 6.0
Gains and losses on sale of fixed assets and other income and expenses not involving payments -0.6 -36.4
Others* 27.3 -5.0
86.7 59.2

* The company has adjusted the cash flow statement of the comparison period. The adjustment is described in more detail in the note 1.

Others-item includes adjustments to exchange rate differences, inventory write-downs and other non-payment based items.