Reorganisation costs23.8
Profit on disposal of subsidiaries (see note 25)(3.8)
Acquisition costs0.2

Reorganisation costs of £23.8m (2014: £nil) relate to restructuring initiatives in Europe, Brazil, USA and India. This has been driven by the fall in global oil prices along with widespread weakness in industrial production, both of which have coincided to cause a notable fall in demand for many types of industrial equipment and machinery, affecting a number of plants.

Reorganisation costs include £11.9m of net restructuring charges (see note 23) and £2.4m of net restructuing environmental charges (see note 23), together with asset impairments amounting to £9.5m (see note 3).

Restructuring initiatives announced during the first half of the year and their associated costs have been reviewed during the second half. As a result of this review and the decision to expand the scope of the restructuring actions, there has been a net increase of £0.1m to the total exceptional items reported at 30 June 2015.

Bodycote Brazil was sold on 25 September 2015 and Bodycote India was sold on 11 September 2015. Further details are disclosed in note 25. No acquisition costs have been expensed in the year (2014: £0.2m).