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

8. Selling, general and administrative expenses

Selling expenses were €746 million (2011: €677 million) and mainly included expenditures for sales personnel of €366 million (2011: €336 million).

General and administrative expenses amounted to €2,254 million (2011: €1,867 million) and were related to expenditures for administrative functions not attributable to research and development, production or selling.