Translation of "Sonstige betriebliche aufwendungen" in English

It is part of other external charges and other operating charges.

Further items in other operating expense relate to current operating costs.

They are part of raw materials and consumables, other external charges and other operating charges

Other operating income and other operating expenses have been moved below the level of operating profit.

Cost of materials, personnel expenses and other operating expenses rose at a slower rate than revenue and total operating performance.

The “Notional amount” shall be reported by “total” and by “of which: sold” for the line items: “OTC options”, “Organised market options”, “Credit”, “Commodity” and “Other”.

If under national law it is only partially capitalised or not capitalised at all, the current expenditure is part of Raw materials and consumables, other external charges, staff costs and other operating charges and the capital expenditure is included in the movement of the tangible assets included in company accounts under Fixed assets — tangible assets.

Therefore, as already stated above in section V.2.2, the Commission considers necessary to include in the scope of the annual verification ‘Other operating revenues’, ‘Other operating costs’, ‘Financial revenues’, ‘Financial costs’ and ‘Extraordinary results’ as well as ‘revenues from sales’.

For the statistics on activities defined in Section 3 of Annex VI of Regulation (EC) No 295/2008, the total purchases of goods and services is defined as commissions payable plus other administrative expenses plus other operating charges.

The Committee also noted that, while the profit and loss account layouts in Articles 23 and 24 both contai ned an item entitled "Other operating charges" (items 8 and A5 respectively), no item of this kind appeared in the layouts in Articles 25 and 26.

Resulting translation differences are to be included under the items "other operating expenses" and "other operating income" or to be disclosed separately.

In cases where modifications of the translation differences accounted for are recognised under income, these have to be separately disclosed in the profit and loss account under the heading "other operating income" and

Exchange gains and losses resulting from fluctuations in exchange rates in the case of foreign currency transactions are recognized in the income statement in “Other operating income“ or “Other operating expenses“.

In addition, net operating expense amounting to EUR6 million were incurred in connection with the planned acquisition of Cypress Semiconductor Corporation ("Cypress"), USA.

These costs consist primarily of management fees and other expenses such as trustee, custody, transaction and registration fees and other operating expenses.

After inclusion of all one-off costs, MLP continues to expect that the full-year administration costs (defined as personnel expenses, other operating expenses as well as depreciation and amortisation) will come in at around the EUR 255 million level.

Material, personnel and other operative expenses could be reduced by 10 %.

Since project business in the first six months necessitated advance payments and other significant expenses, the segment result remained negative, amounting to €2.5m.

More details concerning the sale of this disposal group can be found in Note 11. to the consolidated financial statements (Other operating income and expenses).

Since costs for employees and other operating expenses can be eliminated, production should be discontinued.

In accordance with IFRS, the item Other operating income (expenses) also includes the bank levy in the amount of EUR 12.7 million.

Thanks to a strict budget policy the company was able to half the costs of material, personnel, and other operational costs from 2.75 million Euros in the past year to a 1.35 million Euros.

Cat lavatories are a loss-maker as they do not generate gross profit but account for personnel costs and other operating costs.

All of the effects from reclassifying the Eastern European business to continuing operations are recognized in profit and loss in the consolidated income statement item "Other operating expenses."

This is mainly due to higher other operating expenses of in total 1.8 million euro (2016: 0.1 million euro), and in particular due to a 1.5-million-euro-increase of accruals as risk prevention in connection with two pending lawsuits against SCHWEIZER.

Higher personnel expenses due to the expansion of management capacities in the Shipping division were offset by lower other operating expenses. As a result, the cost base in the first quarter was unchanged from the previous year.

Although the materials cost ratio with respect to the output was successfully lowered from 57% to 52% and staff costs decreased, there were increases in other operating expenses, including non-recurring factors and higher interest costs.