To ensure comparability of the data, the financial results are given in SDR for all countries. The exchange rate used to convert the data is given under heading 1.5. covers all operating expenditure, including:

• purchases of tangible assets (including transport equipment, IT equipment, other logistical postal service facilities (e.g. logistical equipment for offices of exchange, sorting centres, etc.), buildings, land);
• purchase of intangible assets (licences, patents);
• staff costs, wages, salaries, payroll taxes, etc.;
• depreciation of tangible assets (amortization);
• domestic and international mail transport charges paid to third parties (e.g. road, rail, sea or air carriers);
• remuneration paid to public or private operators, including terminal dues and rates paid to other postal operators;
• various subsidies paid (State, community, public or privateinstitutions).