(8) Other operating expenses
| All figures in €‘000 | 2nd quarter 2009 | 2nd quarter 2008 | 1st half year 2009 | 1st half year 2008 |
|---|---|---|---|---|
| IT costs | 11,338 | 11,296 | 22,646 | 21,328 |
| Cost of premises | 5,598 | 5,556 | 11,389 | 10,826 |
| Audit and consultancy costs | 2,017 | 3,717 | 7,474 | 7,026 |
| Training and seminars | 1,793 | 3,320 | 5,191 | 6,326 |
| Banking-related expenses | 2,289 | 1,868 | 4,170 | 3,982 |
| Communication requirements | 1,972 | 2,441 | 4,063 | 4,582 |
| Advertising expenses | 1,966 | 3,498 | 3,605 | 5,230 |
| Allowances for bad debts | 1,378 | 1,573 | 3,251 | 3,675 |
| Representation and entertainment expenses | 1,278 | 1,807 | 2,716 | 3,182 |
| Rental and leasing | 1,385 | 1,186 | 2,715 | 2,479 |
| Expenses for consultants and branch office managers | 1,055 | 2,236 | 1,689 | 2,865 |
| Insurances | 811 | 585 | 1,420 | 1,446 |
| Office supplies | 482 | 863 | 1,013 | 1,548 |
| Travel expenses | 464 | 830 | 928 | 1,268 |
| Premiums and fees | 449 | 336 | 908 | 755 |
| Vehicle costs | 356 | 400 | 764 | 621 |
| Other personnel costs | 272 | 629 | 645 | 1,050 |
| Expenses for corporate communications | 88 | 404 | 495 | 791 |
| Losses on the disposal of intangible assets and property, plant and equipment | 31 | 16 | 259 | 76 |
| Currency translation expenses | 22 | 43 | 51 | 195 |
| Share-based payment (convertible debentures) | – | 196 | – | 402 |
| Sundry other operating expenses | 2,004 | 1,677 | 4,307 | 3,551 |
| Total | 37,048 | 44,476 | 79,702 | 83,205 |
The increase in IT costs is primarily due to higher computer centre and consulting expenses in connection with the provision of an expanded spectrum of services as well as the optimization of applications. The audit and consultancy costs include one-off expenses in connection with the stake held by Swiss Life amounting to € 3.4 million. The fall in advertising expenditure is due to activities with sales partners that are only conducted every two years – as was the case in 2008. The sundry other operational expenses mainly comprise external services, repairs and maintenance costs, donations, gestures of goodwill as well as other taxes.