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Notes to the Income Statement

 
 
 

(3) Research and development expenses
Research and development expenses are composed as follows:

 

€ thousands

2004

2003

Personnel expenses

30,544

46,628

IT expenses

10,765

11,282

Purchased services

3,449

1,338

Other expenses

4,246

2,585

49,004

61,833

 

(4) Sales costs
Sales costs include the following cost types:

 

€ thousands

2004

2003

Personnel expenses

53,734

54,422

Marketing expenses

7,679

9,689

Car and travel expenses

6,515

6,990

Office rental and other tenancy costs

5,915

5,665

Sales commissions

4,842

8,410

IT expenses

4,363

3,833

Other expenses

6,047

10,361

89,095

99,370

 

(5) General and administrative expenses
General and administrative costs are composed as follows:

 

€ thousands

2004

2003

Personnel expenses

34,882

41,284

Office rental and other tenancy costs

7,230

7,400

Other expenses

3,186

6,390

45,298

55,074

 

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