3 Distribution expenses

Distribution expenses amounting to €20.5 billion (previous year: €20.9 billion) include nonstaff overheads and personnel costs, and depreciation and amortization applicable to the distribution function, as well as the costs of shipping, advertising and sales promotions. To make the presentation more consistent and easier to compare, the way income from the reversal of provisions and accrued liabilities is reported was adjusted during the implementation of IFRS 15; these items have been allocated to those functional areas in which they were originally recognized. Prior-year figures have been restated (see disclosures on IFRS 15).