Mercedes 2015 Annual Report Download - page 211

218 E | CONSOLIDATED FINANCIAL STATEMENTS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Beside gains and/or losses from the sale of selected opera-
tions of the Group’s current sales network, the EBIT effects
listed in table  E .11 primarily relate to personnel measures
and are included in the line items within the consolidated
statement of income as shown in table  E .12.
Cash effects resulting from the optimization programs are
mainly expected until the end of 2017.
Personnel expenses and average number of employees
Personnel expenses included in the consolidated statement
of income amounted to €20,949 million in 2015 (2014: €19,607
million). The average numbers of people employed are shown
in table  E .13.
Due to the organizational focus of the divisions on their
customers and markets, the numbers of employees previously
reported under sales and marketing are included in the
respective divisions since 2014. Since the end of 2015, this
also applies to the Group’s own sales and service centers in
Germany and the global logistics center in Germersheim,
whose employees are now grouped under Mercedes-Benz
Cars, Daimler Trucks, Mercedes-Benz Vans and Daimler Buses.
The figures for comparison for 2014 have been adjusted to
reflect these changes.
Information on the total remuneration of the current and for-
mer members of the Board of Management and the current
members of the Supervisory Board is provided in Note 37.
6. Other operating income and expense
The composition of other operating income is shown
in table  E .14.
Income from costs recharged to third parties includes income
from licenses and patents, shipping costs and other costs
charged to third parties, with related expenses primarily within
the functional costs.
Government grants and subsidies mainly comprise reimburse-
ments relating to current part-time early retirement contracts
and subsidies for alternative drive systems.
Gains on sales of property, plant and equipment include
gains of €87 million from the sale of real-estate properties
in the United States.
The composition of other operating expense is shown
in table  E .15.
Further information on expenses associated with optimization
programs is provided in Note 5.
Other miscellaneous expense includes losses from disposals
of current assets, changes in other provisions (partially in
connection with legal proceedings) and additional miscellaneous
items. In the previous year, the line item included an addition
of €600 million to the provision for EU Commission antitrust
proceedings concerning European commercial vehicle
manufacturers.
E .12
Income and expenses associated with optimization programs
2015 2014
In millions of euros
Cost of sales -46 -95
Selling expenses -119 -33
General administrative expenses -7 -43
Research and non-capitalized development costs -3 -13
Other operating expenses -137 -93
Other operating income 110 –
-202 -277
Average number of employees
2015 2014
Mercedes-Benz Cars 137,431 135,345
Daimler Trucks 87,707 88,228
Mercedes-Benz Vans 22,430 21,996
Daimler Buses 17,755 17,257
Daimler Financial Services 9,665 8,594
Other 9,574 8,437
284,562 279,857
E .13
Other operating income
2015 2014
In millions of euros
Income from costs recharged to third parties 1,131 1,039
Government grants and subsidies 107 92
Gains on sales of property, plant and equipment 242 63
Rental income not relating to sales financing 81 59
Other miscellaneous income 553 506
2,114 1,759
E .14
Other operating expense
2015 2014
In millions of euros
Losses on sales of property, plant and equipment -127 -120
Expenses associated with optimization programs -137 -93
Other miscellaneous expenses -291 -947
-555 -1,160
E .15