N O TE 44 Ot her fnancial income and e xpense s ne t M SEK 2012 2011 2010 Impairment losses shares in subsidiaries 1 8 6023 2 7350 4 5526 Ex chan g e r ate diferences net 2093 368 7765 B ank cos ts and similar income e xpense items 188 152 99 R e v aluation of fnancial ins truments IAS 39 02 40 42 Other items net 01 T ot al other fnancial income and e xpenses net 2 8 4120 2 7094 3 7903 1 Impairment losses of shares in subsidiaries in 2012 w ere recogniz ed in con junction with the Parent Compan y ha vin g receiv ed dividends from subsidiaries and for the shares in Securit as M ontene gro d o o as a consequence of the impairment losses of g oodwill and acquisition related int an g ible assets that w ere recogniz ed for the cash g ener atin g unit Securit y Ser vices M ontene gro Impairment losses of shares in subsidiaries in 2011 and 2010 w ere recogniz ed in con junction with the Parent Compan y ha vin g receiv ed dividends from subsidiaries N O TE 42 Operating e xpense s and o ther operating income A u DIT f EE S AND REI m B u RSE m ENT S M SEK 2012 2011 2010 P wC audit assignments 59 54 52 additional audit assignments 08 01 06 t ax assignments 37 41 44 other assignments 1 30 16 40 T ot al 134 112 142 1 The cos t of other assignments carried out b y P wC includes fees for audit related advisor y ser vices relatin g to accountin g includin g IFRS IT acquisitions div es tments and mat ter s concernin g the Group s internal bank Other oper atin g income Other oper atin g income 2012 consis ts in its entiret y of tr ade mark fees from Securit as Direct AB Other oper atin g income 2011 mainly comprises dividend of M SEK 293 from the Group s disposed joint v enture Securit as Direct S A in S witz erland and a capit al gain from the sale of the shares in this compan y of M SEK 670 The capit al gain has been measured as the consider ation receiv ed less the book v alue of the shares It consequently difer s from the capit al gain on Group le v el where the capit al gain is measured as the consider ation receiv ed less the net assets in the consolidated balance sheet Other oper atin g income further comprises tr ade mark fees from Securit as Direct AB of M SEK 101 and other items M SEK 146 Other oper atin g income 2010 consis ts in its entiret y of tr ade mark fees from Securit as Direct AB N O TE 43 P ersonnel A v ERA GE N u m BER O f y E ARL y E m PL O y EE S DIS TRIB u TION BE T WEEN W O m EN AND m EN W omen m e n T ot al 2012 2011 2010 2012 2011 2010 2012 2011 2010 Boar d of Director s 3 3 3 4 4 5 7 7 8 President 1 1 1 1 1 1 Other emplo y ees S w eden 26 26 27 26 23 20 52 49 47 S T A ff C OS T S 2012 2011 2010 Of which bonuses M SEK Salaries Social benefts of which pensions Salaries Social benefts of which pensions Salaries Social benefts of which pensions 2012 2011 2010 Boar d of Director s and President 1 167 94 35 165 94 34 199 107 32 00 00 39 Other emplo y ees 536 333 141 464 295 130 591 295 109 36 02 93 T ot al 703 427 176 629 389 164 790 402 141 36 02 132 1 R efer to note 8 for further information re gar din g remuner ation to the Boar d of Director s and President 2 The compar ativ e y ear s ha v e been res t ated since group contributions ha v e been accounted for as appropriations due to a chan g e of accountin g principle R efer to note 39 Accountin g principles for further information 126 Securit as Annual R eport 2012 Annual R eport Notes and comments to the Parent Compan y fnancial s t atements