[6] Other operating income and expenses Audited by KPMG

Other operating income and expenses can be broken down as follows:

[ XLS ]

€ million

2007

2006

Exchange rate differences from operating activities

11.5

25.0

Losses on disposals of assets

–7.9

Impairment losses

–73.2

–16.5

Write-downs on receivables

–10.0

–2.0

Project costs

–44.4

–34.8

Bonuses, fees and contributions

–36.0

–26.0

Special environmental protection costs

–5.3

–3.6

Restructuring and Serono integration costs

–181.8

–12.3

Litigation

–33.0

–0.6

Other operating expenses

–84.7

–85.3

Gains from disposals of assets

31.0

25.9

Write-ups

2.2

Other operating income

91.8

80.0

 

–339.8

–50.2

Impairment losses mainly include write-downs of intangible assets. “Restructuring and Serono integration costs” includes an amount of €–153.6 million for the Serono integration. Other operating expenses also include expenses for services performed for third parties. Other operating income mainly includes income from the release of provisions, prior-period income as well as income from ancillary business and payments from third parties for services performed.

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