25 Other operating expenses

millions of €

 

2018

2017

2016

a

Due to the transition to IFRS 9, changes were made both to the method of measuring impairment losses on receivables and to their disclosure in the financial statements. A comparison with the prior period is possible to a limited extent only.

Impairment losses on financial assetsa

394

n. a.

n. a.

Gains (losses) from the write-off of financial assets measured at amortized cost

120

n. a.

n. a.

Other

2,620

3,444

3,284

Legal and audit fees

338

265

212

Losses from asset disposals

165

207

157

Income (losses) from the measurement of factoring receivables

126

112

133

Income (losses) from the measurement of receivablesa

n. a.

580

686

Other taxes

476

432

407

Cash and guarantee transaction costs

339

344

305

Insurance expenses

93

87

92

Miscellaneous other operating expenses

1,083

1,417

1,292

 

3,134

3,444

3,284

Miscellaneous other operating expenses comprise a large number of low-value individual items, including other administrative expenses and fees totaling EUR 181 million (2017: EUR 217 million, 2016: EUR 189 million).