Translation of "Sonstiger betrieblicher aufwand" in English

As a result, rental and lease payments in the amount of EUR 2.7 million were recognised through profit or loss rather than under other operating expenses in the first quarter of 2019.

On subsequent realization these become capital expenditures or expenses (mainly cost of materials and other operating expenses).

Other operating expenses (– 1.3%) remained virtually unchanged.

Other operating expenses per employee fell year on year by 9 %.

Other operating expenses increased by 20 % to EUR 26.2 million.

The impairments are recognized with effect on income under other operating expenses.

Other operating expenses therefore rose from Euro 2.0 million to Euro 3.3 million.

Major effects on other operating expenses beside the foreign currency loss were: outgoing-freight expenses, customs duties, other selling expenses, as well as other contractor work.

Other operating expenses include – in addition to exchange-rate losses – selling expenses, maintenance, other contractor work, rents, servicing costs, R & D costs and costs assumed on behalf of subsidiaries.

Other operating expenses included – in addition to exchange-rate effects – selling expenses, maintenance, other contractor work, rents, servicing costs, R & D costs and costs assumed on behalf of subsidiaries.

Further effects will result from cost optimisation in the use of materials and in other operating expenses as well as planned measures in the innovation area.

In addition to currency-exchange effects, other operating expenses comprised selling expenses, repairs, maintenance, other contractor work and the assumption of costs of subsidiaries.

Other operating income (– 12.7%) fell, partly due to adjustments to leases in Great Britain with no impact on profit and loss (offset by a fall in other operating expenses).

As a result of the Group's revenue growth, the positive contribution from all of its subsidiaries and divisions and a below-average rise in personnel costs and other operating expenses as a proportion of revenue, operating profit increased by around 134 % year-on-year to EUR 9,626 thousand (previous year: EUR 4,110 thousand).

Other operating expenses include not only project-specific start-up costs for the polysilicon facilities in Tennessee, but also costs for the shutdown of the 150 mm wafer line at Portland.

Although expenses related to rental agreements and leases were previously recognised under other operating expenses, the rights of use are now to be capitalised on the balance sheet.

Other operating expenses (+ 5.4%) increased noticeably as a result of higher rental and IT expenses.

As for other operating expenses, additional effects were: foreign-freight expenses, customs duties, other selling expenses, other contractor work, and repair and maintenance.

Accompanied by reduced capacity utilisation in Germany, personnel costs rose disproportionately to sales and gross profit (+17 % respectively) by 18 % to EUR 69.9 million due to the growth in headcount. Other operating expenses increased by 32 % on a like-for-like basis. The sharp rise in other operating expenses was driven by the expansion of business operations, as well as higher recruiting expenses and expenditure related to the move into the second construction phase of the Group's headquarters in Dortmund, among other factors.

Another reason was that depreciation of the polysilicon production plant in Nünchritz was recorded for the first time in 2012. The other operating result, consisting of other operating income less other operating expenses, improved by 12 percent (on balance), coming in at €-391.5 million (2011: €-447.2 million).

Depreciation and amortization decreased slightly to € 331.7 million (2012: € 341.3 million). The other operating result, consisting of other operating income less other operating expenses, decreased by 24 percent (on balance) to € –419.5 million (2012: € –337.0 million).