ALTANA

Other Information on the Income Statement

Personnel Expenses
Personnel expenses consist of the following items:

Personnel expenses include expenses for employee incentive plans (see note 22). In 2015 and 2014, € 9.6 million and € 4.8 million relate to the compensation plan for key members of the management, “ALTANA Equity Performance (AEP)”, and € 1.5 million and € 1.2 million to the compensation plan for employees, “ALTANA Profit Participation”. Restructuring expenses (see note 8) include severance compensation of € 10.1 million.

Personnel expenses were incurred for the following average number of employees:

Amortization, Depreciation and Impairment Loss
Amortization, depreciation and impairment charges for intangible assets and property, plant and equipment are as follows:

For information on the impairment loss recognized on intangible assets and property, plant and equipment see notes 13 and 14.