25 Other operating expenses (XLS:) Download 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).
