REPOSITIONING EXPENSES

During the three and nine months ended July 31, 2016, the Company incurred $0.4 million and $2.9 million in repositioning expenses, respectively, primarily from severance payments resulting from a realignment of DPS operations. During the three and nine months ended July 31, 2015, the Company incurred $3.1 million and $21.3 million in repositioning expenses, respectively, which related to DPP synergies, the termination of certain transition service agreements ("TSAs") with DSM and other operational initiatives.

As part of the DPP acquisition, the Company executed TSAs with DSM, under which DSM performed certain shared services functions on behalf of the Company. During the first quarter of fiscal 2015, the Company notified DSM that it would not extend a majority of the services covered by these agreements beyond December 31, 2014. The Company reached a formal settlement with DSM relating to the termination of these services for €14.1 million in late fiscal 2015, which was paid in the first quarter of fiscal 2016.

On July 2, 2014, the Company announced plans to close its DSS manufacturing facility in Venlo, The Netherlands. The Company ceased operations in February 2015 and transferred remaining production to other Patheon facilities. Because the business in the Venlo facility was transferred within the existing site network, its results of operations are included in continuing operations in the consolidated financial statements. The Company has completed the closure project and incurred €29.5 million in severance and other shut down related costs in fiscal 2015.

The following is a summary of these expenses and other charges associated with operational improvements as of and for the three and nine months ended July 31, 2016 and 2015:



	As of and for the three months ended July 31, 2016
	DPS	PDS	DSS	Other	Total
	$	$	$	$	$
Total repositioning liability at April 30, 2016					3.4
Employee-related expenses	0.3	—	—	—	0.3
Consulting, professional and project management costs	—	—	0.1	—	0.1
Total expenses	0.3	—	0.1	—	0.4
Repositioning expenses paid					(0.4	)
Foreign exchange					(0.1	)
Total repositioning liability at July 31, 2016					3.3



	As of and for the three months ended July 31, 2015
	DPS	PDS	DSS		Other	Total
	$	$	$		$	$
Total repositioning liability at April 30, 2015						39.0
Employee-related expenses	1.0	—	0.2		—	1.2
Consulting, professional and project management costs	0.2	—	(0.5	)	2.2	1.9
Total expenses	1.2	—	(0.3	)	2.2	3.1
Repositioning expenses paid						(19.1	)
Foreign exchange						(0.2	)
Total repositioning liability at July 31, 2015						22.8



	As of and for the nine months ended July 31, 2016
	DPS		PDS	DSS	Other	Total
	$		$	$	$	$
Total repositioning liability at October 31, 2015						22.9
Employee-related expenses	3.1		—	—	—	3.1
Consulting, professional and project management costs	(0.3	)	—	0.1	—	(0.2	)
Total expenses	2.8		—	0.1	—	2.9
Repositioning expenses paid						(22.3	)
Foreign exchange						(0.2	)
Total repositioning liability at July 31, 2016						3.3

The balance of repositioning liabilities as of July 31, 2016 was recorded in accounts payable and accrued liabilities on the consolidated balance sheet. The Company does not have any long-term repositioning liabilities as of July 31, 2016.



	As of and for the nine months ended July 31, 2015
	DPS	PDS	DSS	Other		Total
	$	$	$	$		$
Total repositioning liability at October 31, 2014						46.6
Employee-related expenses	2.1	—	0.2	(0.5	)	1.8
Consulting, professional and project management costs	5.7	—	7.1	6.7		19.5
Total expenses	7.8	—	7.3	6.2		21.3
Repositioning expenses paid						(39.7	)
Foreign exchange						(5.4	)
Total repositioning liability at July 31, 2015						22.8

$22.7 million of the total repositioning liabilities as of July 31, 2015 was recorded in accounts payable and accrued liabilities while $0.1 million was recorded in other long-term liabilities on the consolidated balance sheet.