[15] Other income statement disclosures

The cost of materials rose by €99.0 million in the reporting year to €2,220.7 million (2013: €2,121.7 million).

Personnel expenses went up by €88.1 million to €1,231.9 million in 2014 (2013: €1,143.8 million). These personnel expenses included wages and salaries of €966.4 million (2013: €900.5 million), social security contributions of €215.7 million (2013: €203.7 million) and expenses for pensions of €49.7 million (2013: €39.5 million). The interest cost from the unwinding of the discount on estimated pension obligations is not recognised under personnel expenses and is instead reported under financial expenses as a component of interest cost of the defined benefit obligation. Pension expenses essentially comprised the pension entitlements of €23.4 million (2013: €23.0 million) and unrecognised past service cost of €2.6 million (2013: unrecognised past service income of €1.7 million) arising from plan amendments and curtailments.

Impairment losses and depreciation expenses on property, plant and equipment together with impairment losses and amortisation expenses on intangible assets amounted to €367.2 million in the reporting year (2013: €335.0 million). Inventories were written down by €9.1 million (2013: €13.7 million).

The breakdown of rental and lease payments expensed in the period and arising in connection with operating leases in which KION Group entities are lessees is as follows: > TABLE 052

The expenses in connection with sub-leases relate to leases and rental agreements in which KION Group entities are both lessors and lessees. These expenses were offset by income of €37.6 million in 2014 (2013: €40.9 million).