Analyze the sentiment of this statement extracted from a financial news article. Provide your answer as either negative, positive, or neutral.
Text: Stora Enso will record a capital gain of EUR 33 million as a non-recurring financial item in its fourth quarter 2006 results .
Answer:
Stora Enso will record a capital gain of EUR 33 million as a non-recurring financial item in its fourth quarter 2006 results .