Annual Report 2009 - Von Roll

60 Financial Reporting 2009 – Consolidated Financial StatementsThe method applied for the impairment tests is described in Note 19 relating to goodwill, Note 20 relating to immaterialassets and Note 18 relating to property, plant and equipment. The discount rates applied for the discountedcash flow method for the Insulation segment vary between 6.9 % and 11.4 %. Discount rates of between 6.9 % and11.4 % are applied for the Composites segment. In the Transformer segment, the discount rate is 8.4 %.6.| Expense by type and functionin CHF 1,000 20092008(restated)Expense by typeRaw materials and consumables – 232,829 – 334,287Energy cost – 20,098 – 23,753Employee benefit expenses (Note 7) – 148,572 – 153,502Regular depreciation oftangible assets (Notes 9 and 18) – 15,077 – 12,742Changes in inventory – 9,983 – 5,684Other expenses – 121,333 – 128,741Total – 547,892 – 658,709Expense by functionCost of goods sold – 441,490 – 545,392Business development – 12,226 – 11,872Sales and distribution expenses – 35,484 – 47,134Administrative expenses – 58,692 – 54,311Total – 547,892 – 658,7097.| Employee benefit expensesin CHF 1,000 20092008(restated)Wages and salaries – 117,506 – 122,439Post-employment benefit costs (Note 38) – 5,420 – 4,539Other social security costs – 25,646 – 26,524Total – 148,572 – 153,502In the consolidated income statement, employee benefit expenses are included in the corresponding functionalcosts.