26 Other operating expenses

millions of €

 

 

 

 

2019

2018

2017

a

Due to the transition to IFRS 9 as of January 1, 2018, 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

452

394

n.a.

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

42

120

n.a.

Other

2,807

2,620

3,444

Legal and audit fees

328

338

265

Losses from asset disposals

213

165

207

Income (losses) from the measurement of factoring receivables

129

126

112

Income (losses) from the measurement of receivablesa

n.a.

n.a.

580

Other taxes

427

476

432

Cash and guarantee transaction costs

355

339

344

Insurance expenses

98

93

87

Miscellaneous other operating expenses

1,258

1,083

1,417

 

3,301

3,134

3,444

Miscellaneous other operating expenses comprise a large number of low-value individual items, including other administrative expenses and fees totaling EUR 176 million (2018: EUR 181 million, 2017: EUR 217 million).