100 % FUTURE - ALNO

110
6. OTHER OPERATING EXPENSES
In EUR thousand 2010 2009
Sales expenses 47,264 50,704
Administrative expenses 25,070 31,207
Rent and leasing 7,307 7,358
Maintenance costs 7,095 7,460
Prior-period expenses 613 491
Addition to individual value allowances for trade accounts receivable 1,935 2,728
Bad debts 998 858
Other taxes 714 693
Losses on the disposal of assets 562 654
Other expenses 1,053 797
Total 92,611 102,950
Other expenses mostly include expenses from additions to provisions and accruals.
Non-capitalized development costs were recognized in income in the amount of EUR 1,232 thousand
(previous year: EUR 1,105 thousand).
7. RESTRUCTURING CHARGE (INCOME)
As a result of the ALNO Group’s unsatisfactory results of operations, the company started to restructure
its German companies in 2007, and its foreign companies at the end of 2008. The ALNO AG
Supervisory Board approved the “ALNO 2013” future concept on January 15, 2010. A key aim of
this program is to sustainably improve Group profitability and competitiveness. The introduction of
efficient administrative processes and manufacturing structures across the entire Group forms the
focus of the related comprehensive structural modifications.
A restructuring profit/loss of EUR – 8960 thousand was generated in 2010 (previous year: EUR 1306
thousand). The other operating expenses of EUR 4,594 thousand (previous year: EUR 933 thousand)
relate to consultancy costs, and the addition to the provision for the Employment and Qualification
Company at the Pfullendorf location. The personnel expenses of EUR 4638 thousand comprise settlement
payments (previous year: EUR 386 thousand). The income of EUR 270 thousand (previous year:
EUR 2,625 thousand) was generated from the release of provisions that are no longer required for the
Employment and Qualification Company at the Enger site.
In EUR thousand 2010 Restructuring
2010 According to the
income statement
Other operating income 7,332 – 270 7,062
Personnel expenses 102,538 – 4,638 97,900
Other operating expenses 97,205 – 4,594 92,611
In EUR thousand 2009 Restructuring
2009 According to the
income statement
Other operating income 9,085 – 2,625 6,460
Personnel expenses 98,925 – 386 98,539
Other operating expenses 103,883 – 933 102,950