Page 135 - KELAG Annual Report 2019
P. 135

Taxes (excluding taxes on energy efficiency)           -2.0       -1.9
            Office and factory buildings                           -2.8       -2.8
            Motor vehicle costs                                    -2.7       -2.6
            Travel expenses                                        -3.5       -3.6
            Communication expenses                                 -2.8       -2.9
            Rental and lease expenses                              -4.0       -8.5
            Personnel leasing                                      -9.5       -8.1
            Operating costs                                        -1.3       -1.1
            Advertising and promotion expenses                     -5.9       -5.5
            Insurance                                              -5.5       -5.5
            Legal/assurance and advisory costs                     -3.4       -3.4
            Training and education                                 -1.1       -0.8
            Commission to third parties                            -2.2       -1.9
            Membership fees                                        -0.8       -0.8
            Compensation                                           -1.0       -0.9
            Office supplies and tools                              -1.1       -1.2
            Sundry                                                -23.1       -12.5
            TOTAL OTHER EXPENSES                                  -72.8      -63.9




           Rental and lease expenses in 2019 contain software leases, that the Group does not account for
           pursuant to IFRS 16. They also include short-term and low-value lease agreements of EUR 0.5m,
           which are exempt from the application of IFRS 16 (IFRS 16.5).

           The increase in sundry other expenses is primarily attributable to the allocation of non-current
           provisions.

           Finance income of EUR 0.8m (prior year: EUR 0.9m) chiefly stems from interest income from bank
           balances and time deposits. Finance costs in the reporting and comparative periods break down
           as follows:
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