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   602.3 -2 735.0 -4 552.6 Ex chan g e r ate diferences, net 209.3 36.8 776.5 B ank cos ts and similar income / e xpense items -18.8 -15.2 -9.9 R e v aluation of fnancial ins truments (IAS 39) -0.2 4.0 -4.2 Other items, net – – -0.1 T ot al other fnancial income and e xpenses, net 2 -8   412.0 -2 709.4 -3 790.3 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 5.9 5.4 5.2 – additional audit assignments 0.8 0.1 0.6 – t ax assignments 3.7 4.1 4.4 – other assignments 1 3.0 1.6 4.0 T ot al 13.4 11.2 14.2 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 29.3 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 67.0. 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 10.1 and other items M SEK 14.6. 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 16.7 9.4 (3.5) 16.5 9.4 (3.4) 19.9 10.7 (3.2) 0.0 0.0 3.9 Other emplo y ees 53.6 33.3 (14.1) 46.4 29.5 (13.0) 59.1 29.5 (10.9) 3.6 0.2 9.3 T ot al 70.3 42.7 (17.6) 62.9 38.9 (16.4) 79.0 40.2 (14.1) 3.6 0.2 13.2 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