In addition to the cost of sales and marketing departments and of the sales force, marketing and selling expenses include advertising, logistics and license costs. Suspense items for oncharged freight expenses amounting to €7.9 million were deducted from marketing and selling expenses (2006: €10.3 million). The net amount of commission expenses totaling €132.9 million (2006: €12.8 million) and commission income of €24.3 million (2006: €25.2 million) are also included here. The increase over the previous year is mainly the result of the inclusion of Serono.