4 Administrative expenses

Administrative expenses of €8.8 billion (previous year: €8.1 billion) mainly include nonstaff overheads and personnel costs, as well as depreciation and amortization charges applicable to the administrative function. 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).