[62] Personnel expenses/Headcount Audited

Personnel expenses comprised the following:

The decrease in personnel expenses compared to the prior year was primarily due to the reduction of one-time effects in connection with “Fit for 2018” transformation and growth program. In 2012, € 381.6 million related to expenses for severance pay.

As of December 31, 2013, the Merck Group had 38,154 employees (2012: 38,847). The average number of employees during the year was 38,282 (2012: 39,939).

The breakdown of personnel by function was as follows:

In 2013, Merck substantially increased transparency by assigning all positions to a standardized job profile. In this way, positions that were previously not assigned to specific functional areas were assigned according to function.