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## 22. Selling, General and Administrative Expenses 

In addition to personnel expenses, advertising and selling costs, legal and consulting costs, rental / leasing expenses, travel costs, telephone and postage as well as other general expenses were major items. The amount of € 34.3 million (previous year: € 22.1 million) is attributable to rental / leasing expenses. 

In addition to income typical of the business, other operating income includes releases of provisions, currency gains, value adjustments no longer needed, and payments received for receivables written down. Most of the income is directly associated with selling, administration and general expenses. 

Broken down according to functional areas, marketing and retail expense totaled € 214.6 million, or 14 % of sales (previous year: € 163.9 million or 12.9 %). In addition to costs of materials, this item also includes other types of costs (e.g. personnel costs). 

## 23. Financial Result 

The financial result is made up as follows: 

Total costs in the field of product development and design amounted to € 36.9 million or 2.4 % of sales (previous year: € 29.9 million or 2.3 %). Other selling, general and administrative expenses came to € 202.0 million or 13.2 % (previous year: € 183.3 million or 14.4 %). 

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