Reconciliation

Reconciliation
    
  Q2 2013 Q2 2014 Change H1 2013 H1 2014 Change
  € million € million % € million € million %
       
Sales 9 11 22.2 17 22 29.4
EBITDA pre exceptionals (37) (42) (13.5) (97) (94) 3.1
EBITDA (40) (53) (32.5) (104) (112) (7.7)
Operating result (EBIT) pre exceptionals (41) (46) (12.2) (105) (102) 2.9
Operating result (EBIT) (44) (57) (29.5) (112) (120) (7.1)
Cash outflows for capital expenditures 17 4 (76.5) 14 7 (50.0)
Depreciation and amortization 4 4 0.0 8 8 0.0
Employees as of June 30
(previous year: as of Dec. 31)
3,273 3,120 (4.7) 3,273 3,120 (4.7)
   

Second-quarter EBITDA pre exceptionals for the reconciliation came to minus €42 million, compared with minus €37 million in the prior-year period. Group EBITDA pre exceptionals for the half-year improved from minus €97 million to minus €94 million. The €11 million in exceptional charges reported in the reconciliation for the second quarter and the €18 million for the first six months of the year related primarily to measures undertaken in connection with Advance and expenses for the design and implementation of IT projects. Exceptional items in the previous year also related to expenses for the design and implementation of IT projects.