2.5 IMPAIRMENT AND DISPOSALS OF NON-CURRENT ASSETS

The detail of the main gains and losses relating to impairment and disposals is as follows:

Gains and losses recognised in 2017:

The net gains corresponding to impairment and disposals in 2017 amounted to EUR 81 million and relate mainly to the following:

• Gain on the partial disposal of the Portuguese Norte Litoral toll road amounting to EUR 48 million (EUR 56 million in net profit). This impact includes EUR 24 million relating to the remeasurement at fair value of the investment retained following loss of control (49.54%). This transaction is described in Note 1.1.3, Changes in the scope of consolidation.
• Gain on the partial disposal of the Portuguese Algarve toll road amounting to EUR 42 million (EUR 42 million in net profit). This impact includes EUR 21 million relating to the remeasurement at fair value of the investment retained following loss of control (49%). This transaction is described in Note 1.1.3, Changes in the scope of consolidation.
• Impairment of the goodwill allocated to the Terrasa Manresa toll road (AUTEMA) amounting to EUR -29 million (see Note 3.1). This amount is taken to income in full as it is not tax deductible.
• Reversal of impairment of EUR 25 million (EUR 17 million in net profit) at the Euroscut Azores toll road concession operator as a result of improvement in the projections for the toll road due to the increase in traffic (see Note 3.3.1).
• Recognition of other impairment losses of EUR -10 million (EUR -7 million in net profit), mainly at the Services Division, relating to several waste treatment plants and landfills.

The net gains corresponding to impairment and disposals in 2016 related mainly to the following: