Other operating income
Other operating income comprises the recharge of the remuneration of the BU heads of the Group to the principal entities of these BUs amounting to €5 million (CHF 5 million), and the recharge of corporate costs of €14 million (CHF 13 million) to DSM Services B.V.
Other operating expenses
Other operating expenses mainly relate to merger related transaction costs as well as audit and other consultancy costs.