This excerpt taken from the NOK 6-K filed Jan 22, 2009.
Q4 2007 EUR 142 million (net) consisting of:
· EUR 119 million restructuring charge and other one-time items in Nokia Siemens Networks
· EUR 53 million gain on sale of real estate in Nokia Siemens Networks
· EUR 53 million gain on a business transfer in Devices & Services
· EUR 129 million of intangible asset amortization and other purchase price accounting related items arising from the formation of Nokia Siemens Networks
Non-IFRS results exclude special items for all periods. In addition, non-IFRS results exclude intangible asset amortization, other purchase price accounting related items and inventory value adjustments arising from i) the formation of Nokia Siemens Networks and ii) all business acquisitions completed after June 30, 2008.