2019
2018
Note
$’000
$’000
Decrease to profit before tax
Transaction costs related to the acquisition of Sigma Systems (2018: acquisition of Enoro)
24
(2,063)
(677)
Onerous lease provision
14
(659)
-
Restructuring costs incurred in Sigma Systems
(72)
-
Total separately disclosed items
(2,794)
(677)

text: 4. SEPARATELY DISCLOSED ITEMS
text: The Group has disclosed underlying EBITDA1 and underlying profit after tax, referring to the Group’s trading results adjusted for certain transactions during the year that are not representative of the Group’s regular business activities. The Group considers that these transactions are of such significance to understanding the ongoing results of the Group that the Group has elected to separately identify these transactions to determine an ongoing result to enable a 'like-for-like' comparison. These items are described as 'separately disclosed items' throughout this Financial Report.
text: Transaction costs related to the acquisition of Sigma Systems (2018: acquisition of Enoro)
text: Transaction costs of $2,063,000 were incurred in relation to the acquisition of the Sigma Systems group of entities (Sigma). These include costs associated with vendor due diligence, legal and other administrative matters, as well as related travel costs incurred to meet representatives of Sigma’s management. These costs are included with 'Travel Expenses' and 'Other Expenses' in the Group’s consolidated statement of comprehensive income.
text: Further details of the acquisition of Sigma are described in Note 24.
text: In the prior year, transaction costs of $677,000 were incurred in relation to the acquisition of Enoro Holdings AS (subsequently renamed to Hansen Technologies Holdings AS during FY19) and its controlled subsidiaries. These costs were included with 'Other Expenses' in the Group’s consolidated statement of comprehensive income in the prior year.
text: Onerous lease provision
text: The Group recognised a provision on future lease payments for one of our offices in the Americas, as the non-cancellable future payments in the lease contract are expected to exceed the benefits from keeping the office over the remainder of the lease term. The Group has separately identified these costs because it is not in the normal course of business activities. These costs are included with 'Property and Operating Rental Expenses' in the Group’s consolidated statement of comprehensive income.
text: Restructuring costs incurred in Sigma Systems
text: Included in Sigma’s results for June are $72,000 of restructuring costs related to certain redundancy payments post-acquisition. These costs are included with 'Employee Benefit Expenses' in the Group’s consolidated statement of comprehensive income.

Questions:
question: How much transaction cost was incurred to acquire Sigma Systems group of entities?
answer: $2,063,000
question: What was the transaction costs in 2018 comprised of?
answer: the acquisition of Enoro Holdings AS (subsequently renamed to Hansen Technologies Holdings AS during FY19) and its controlled subsidiaries.
question: How much restructuring costs was incurred after acquisition of Sigma Systems?
answer: $72,000
question: What was the average transaction costs related to the acquisitions for both years?
answer: 1370
derivation: (2,063 + 677) / 2 
scale: thousand
question: What was the Transaction and restructuring costs incurred by the acquisition of Sigma Systems?
answer: 2135
derivation: 2,063 + 72 
scale: thousand
question: What was the difference in transaction costs between the acquisition of Enoro in 2018 and acquisition of Sigma Systems in 2019?
answer: 1386
derivation: 2,063 - 677 
scale: thousand