SPECIAL (GAINS) AND CHARGES (Tables)

6 Months Ended

Jun. 30, 2016

Restructuring Reserve:

Special (gains) and charges

	Second Quarter Ended				Six Months Ended
	June 30				June 30
(millions)	2016		2015		2016		2015
Cost of sales
Restructuring related activities		$ 0.9		$ 1.6		$ 0.9		$ 2.2
Energy related charges		51.0		-		51.0		-
Fixed asset impairment and other inventory charges		10.0		-		10.0		-
Venezuela related activities		-		9.4		-		9.4
Subtotal		61.9		11.0		61.9		11.6
Special (gains) and charges
Restructuring related activities		(2.1)		18.9		0.9		21.0
Champion and Nalco integration costs		-		4.5		-		10.2
Energy related charges		12.6		-		12.6		-
Venezuela related activities		(7.8)		20.8		(7.8)		20.8
Other		23.5		21.4		26.8		21.4
Subtotal		26.2		65.6		32.5		73.4
Total special (gains) and charges		$ 88.1		$ 76.6		$ 94.4		$ 85.0

Energy Restructuring Plan

Restructuring Reserve:

Restructuring charges and subsequent activity

	Employee
	Termination		Asset
(millions)	Costs		Disposals		Other		Total
2013 - 2015 Activity
Recorded expense and accrual	$	55.6	$	13.2	$	15.3	$	84.1
Net cash payments		(44.3)		3.9		(2.1)		(42.5)
Non-cash charges		-		(17.1)		-		(17.1)
Effect of foreign currency translation		0.4		-		-		0.4
Restructuring liability, December 31, 2015		11.7		-		13.2		24.9
2016 Activity
Recorded expense (income) and accrual		(0.4)		0.8		4.2		4.6
Net cash payments		(4.1)		-		(4.3)		(8.4)
Non-cash charges		-		(0.8)		-		(0.8)
Restructuring liability, June 30, 2016	$	7.2	$	-	$	13.1	$	20.3

Combined Plan

Restructuring Reserve:

Restructuring charges and subsequent activity

	Employee
	Termination		Asset
(millions)	Costs		Disposals		Other		Total
2011 - 2015 Activity
Recorded expense and accrual	$	349.7	$	6.1	$	48.4	$	404.2
Net cash payments		(281.3)		16.3		(38.1)		(303.1)
Non-cash net charges		0.6		(22.4)		(4.7)		(26.5)
Effect of foreign currency translation		(9.4)		-		-		(9.4)
Restructuring liability, December 31, 2015		59.6		-		5.6		65.2
2016 Activity
Recorded expense (income) and accrual		(0.7)		(2.3)		0.2		(2.8)
Net cash payments		(19.1)		3.5		(1.4)		(17.0)
Non-cash net charges		-		(1.2)		-		(1.2)
Effect of foreign currency translation		1.9		-		-		1.9
Restructuring liability, June 30, 2016	$	41.7	$	-	$	4.4	$	46.1