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23.2. The detail of “Staf Costs” in 2010 and 2009 is as follows:

2010 (thousands of euros)

2009 (thousands of euros)

Wages and salaries 74,559 64,279 Accrued share-based payment costs (Note 20) 1,290 987 Social security costs 11,740 11,979 Employee beneft costs 2,295 2,296

Total 89,884 79,541

The average number of employees at the Group, by professional category, was as follows:

2010 2009 Men Woman Men Woman

Managers 69 31 70 30 Supervisors 33 42 28 45 Other line personnel 47 67 47 68 Clerical staf 418 364 439 381 Other 21 2 21 2 Employees under contracts for project work or services

4 6 2 6

Total employees 592 512 607 532

The breakdown of personnel by gender and by professional category at 31 December is as follows:

2010 2009 Men Woman Men Woman

Managers 92 34 68 30 Supervisors 58 56 29 42 Other line personnel 537 544 424 366 Clerical staf 84 120 46 69 Other 24 3 21 2 Employees under contracts for project work or services

13 16 3 7

Total employees 808 773 591 516

23.3. The detail of “Change in Operating Provisions” at the statement of fnancial

position date, which relates to the allowance for doubtful debts, is as follows:

2010 (thousands of euros)

2009 (thousands of euros)

Charge for the year 3.679 3.324 Losses on uncollectible receivables - - Amounts used (3.017) (2.929)

Total 662 395

183

Financial Statements, Management and Corporate Governance Report. 2010

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