• 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

9. Net interest

The net interest expenses of € -580 million included interest expenses of
€ 602 million and interest income of € 22 million. Interest expenses resulted from Fresenius Group’s financial liabilities (see note 30, Financial instruments).