22. Selling, General and Administrative Expenses  23. Financial Result  The financial result is made up as follows: Broken down according to functional areas, marketing and retail expense totaled € 214.6 million, or 14 % of sales (previous year: € 163.9 million or 12.9 %). In addition to costs of materials, this item also includes other types of costs (e.g. personnel costs). In addition to income typical of the business, other operating income includes releases of provisions, currency gains, value adjustments no longer needed, and payments received for  receivables written down. Most of the income is directly  associated with selling, administration and general expenses. In addition to personnel expenses, advertising and selling costs, legal and consulting costs, rental / leasing expenses, travel costs, telephone and postage as well as other general expenses were major items. The amount of € 34.3 million (previous year:  € 22.1 million) is attributable to rental / leasing expenses.  Total costs in the field of product development and design amounted to € 36.9 million or 2.4 % of sales (previous year:  € 29.9 million or 2.3 %). Other selling, general and  administrative expenses came to € 202.0 million or 13.2 %  (previous year: € 183.3 million or 14.4 %). 84 Foreword | Mission | Management Report | Share | Marketing |  Consolidated Financial Statements - IFRS - | Report of Supervisory Board | Board of Management Other interest and similar income 7.0 2.3 Interest and similar expenses -1.3 -1.4 Financial result 5.7 0.9 2004 2003 € million € million