2009 - Jaarverslag

34 OTHER OPERATING COSTS34.1 Government subsidiesThe Group’s consolidated statement of comprehensive income includes € 1.5 million of government subsidies in2009 (2008: € 2.1 million).34.2 Research and developmentThe costs associated with research and development amounted to € 9.3 million in 2009 (2008: € 7.9 million), ofwhich €6.8 million (2008: € 4.2 million) has been stated in personnel costs and € 2.5 million (2008: € 3.7 million)under other operating costs.34.3 Book profit on sale of tangible fixed assetsIn 2009 the Group sold land and buildings on which a total book profit of € 1.3 million was recorded(2008: € 6.5 million).2009 2008Land and buildings 1.3 6.5Others – 0.2Result from sale 1.3 6.7Book value of sold assets 3.1 6.1Proceeds of sale 4.4 12.834.4 Operating lease expensesThe Group included € 7.3 million of expenses relating to operating lease agreements in other operating costs In2009 (2008: € 5.5 million).35 NET FINANCIAL EXPENSES 2009 2008Financial income 1.1 0.5Financial expenses – 9.0 – 17.9Impairment of financial fixed assets * – 4.9 –Exchange rate differences 0.1 3.7Net financial expenses – 12.7 – 13.7*See note 40.2.Royal Ten Cate Annual Report 2009 107