3. Restructuring and impairment costs

3. Restructuring and impairment costs

As part of the SCALE transformation programme, the Group has initiated structural and organisational measures aimed at improving operational efficiency and long‑term cost competitiveness. These measures include a reduction in workforce capacity of approximately 1,200 FTEs. As a result, redundancy and related costs of €98 million were recognised in the financial statements for the year. The costs primarily comprise severance payments and associated social charges and are recognised as restructuring expenses. The related obligations are recognised as redundancy provisions in the statement of financial position. See Note 18 for further details.