[6] Other operating income and expenses Audited

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

XLS

€ million

2008

2007

Gains from disposals of assets

16.3

31.0

Exchange rate differences from operating activities

–6.8

11.5

Write-ups

0.3

2.2

Other operating income

88.2

91.8

 

98.0

136.5

Other operating income mainly includes income from ancillary business such as rental and leasing agremeents, as well as payments from third parties for services performed and compensation payments.

Other operating expenses comprise the following:

XLS

€ million

2008

2007

Restructuring and Serono integration costs

–27.0

–181.8

Project costs

–58.0

–44.4

Bonuses, fees and contributions

–47.9

–36.0

Litigation

–24.2

–33.0

Impairment losses

–10.5

–73.2

Losses on disposals of assets

–10.9

–7.9

Write-downs of receivables

–4.9

–10.0

Special environmental protection costs

–4.9

–5.3

Other operating expenses

–79.8

–84.7

 

–268.1

–476.3

Project costs relate mainly to the costs incurred in connection with Group-wide IT projects. These include, for example, projects to harmonize IT applications and infrastructure throughout the Group. Other operating expenses also include expenses for services performed for third parties as well as costs of ancillary businesses and clearing balances.