[4] Marketing and selling expenses Audited

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 € 6.6 million were deducted from marketing and selling expenses (2007: € 7.9 million). This item also includes the net amount of commission expenses totaling € 165.2 million (2007: € 132.9 million) and commission income of € 31.6 million (2007: € 24.3 million) are also included here.