[4] Marketing and selling expenses 

In addition to the cost of sales and marketing departments and of the sales force, marketing and selling expenses include advertising and logistics. The increase compared to 2010 is due largely to the fact that the income statement in 2010 only reflects the costs of the Millipore companies for half a year. The breakdown of marketing and selling expenses by business sector and division is presented in the Segment Reporting (see Note [35]).