annual Report 2009 - STRATEC Biomedical AG

(25) Other operating expenses
This item primarily relates to the costs of goods handling and administration and sales-related expenses.
The item is structured as follows:
in v thousand 2009 2008
Trade fair, advertising, travel and hospitality expenses 1,012 766
Outgoing freight and sales commissions 555 797
External services 1,536 1,275
Legal and advisory expenses 1,032 470
Insurance, contributions, fees 420 316
Expenses for currency differences 380 1,051
Costs of premises 653 473
Office and administration expenses 344 462
Maintenance expenses 290 186
Supervisory Board compensation 103 108
Miscellaneous expenses 642 521
Total 6,967 6,425
Miscellaneous expenses mainly include miscellaneous personnel expenses, costs in transit and expenses in connection
with warranty claims. Furthermore, this item also includes services procured from STRATEC NewGen GmbH (u 11 thousand;
previous year: u 46 thousand) and STRATEC Biomedical Inc. (u 147 thousand; previous year: u 101 thousand).
Expenses of u 257 thousand were incurred for operating leases in the year under report (previous year: u 144 thousand)
and are included in the above presentation.
(26) Net financial expenses
The income from profit transfer agreements (u -75 thousand; previous year: u -71 thousand) is attributable to the profit
transfer agreement with STRATEC NewGen GmbH.
Financial income is structured as follows:
in v thousand IAS 39 categories* 2009 2008
Interest income on cash and cash equivalents LaR 108 634
Interest income on receivables from associates LaR 4 7
Interest income on other loans issued LaR 0 0
Miscellaneous interest income n.a. 8 3
Total 120 644
94 stratec Annual Report 2009