• 3. Special items
• 4. Sales
• 5. Cost of sales
• 6. Cost of materials
• 7. Personnel expenses
• 8. Selling, general and administrative expenses
• 9. Net interest
• 10. Other financial result
• 11. Taxes
• 12. Earnings per share

8. Selling, general and administrative expenses

Selling expenses were € 561 million (2008: € 513 million) and mainly included expenditures for sales personnel of € 270 million (2008: € 250 million).

General and administrative expenses amounted to € 1,781 million (2008:
€ 1,459 million) and are related to expenditures for administrative functions not attributable to research and development, production or selling.