Annual Report - EDP

notes to the consolidated EDP - and Energias company de Portugal, financial S.A. statementsfor the Notes years to the ended Consolidated 31 december and Company 2012 Financial and Statements 2011for the years ended 31 December 2012 and 201110. PERSONNEL COSTS AND EMPLOYEE BENEFITSPersonnel costs and employee benefits are analysed as follows:GroupCompanyThousands of Euros Dec 2012 Dec 2011 Dec 2012 Dec 2011Personnel costsBoard of Directors remuneration 16,742 15,945 5,437 5,080Employees' remuneration 502,028 484,365 1,527 1,608Social charges on remuneration 120,082 120,514 406 372Performance, assiduity and seniority bonus 77,776 81,747 4,507 5,583Other costs 24,817 33,790 886 1,240Own work capitalised:- Assigned to concessions (see note 7) -85,775 -88,192 - -- Other -73,473 -78,920 - -582,197 569,249 12,763 13,883Employee benefitsPension plans costs 29,266 34,872 230 85Medical plans costs and other benefits 8,585 7,458 134 135Cost of rationalising human resources 25,133 15,797 - -Other 26,355 7,524 61 4589,339 65,651 425 265671,536 634,900 13,188 14,148Pension plans costs include 12,205 thousands of Euros (31 December 2011: 16,858 thousands of Euros) related to defined benefit plans (see note 36) and 17,061thousands of Euros (31 December 2011: 18,014 thousands of Euros) related to defined contribution plans. Medical plans costs and other employee benefits include8,585 thousands of Euros (31 December 2011: 7,458 thousands of Euros) related to the net charge of the year. The cost of rationalising human resources resultsessentially from: (i) a restructuring plan in EDP Brasil with a total cost of 3,690 thousands of Euros. This plan covered 65 employees of Escelsa and 55 of Bandeirante;and (ii) 76 new early retirement agreements of EDP Gestão da Produção de Energia, S.A. following Setúbal power plant decommissioning process, in the amount of21,391 thousands of Euros.Other employee benefits include costs with medical services of employees in the amount of 8,044 thousands of Euros and costs with tariff discount of active workers inthe amount of 11,532 thousands of Euros.The breakdown by management positions and category of professional staff as at 31 December 2012 and 2011 is as follows:GroupCompanyDec 2012 Dec 2011 Dec 2012 Dec 2011Executive Board members* 55 49 7 7Senior management 676 650 - -Specialists 4,223 4,089 - -Middle Technicians 207 205 - -Intermediate Technicians 71 90 - -Qualified and highly Qualified Professionals 6,891 6,931 - -Semi Qualified Professionals 152 154 - -12,275 12,168 7 7* Do not include Non-executive Board membersIn 2012, began a standardization process of the professional categories segments. Two segments have already been eliminated in all countries, except Portugal.11. OTHER OPERATING EXPENSESOther operating expenses are analysed as follows:GroupCompanyThousands of Euros Dec 2012 Dec 2011 Dec 2012 Dec 2011Concession rents paid to local authorities and others 276,374 255,467 - -Direct and indirect taxes 118,401 123,725 1,492 808Impairment losses on doubtful debts and others 59,996 55,895 15 24Irrecoverable debts 25,954 15,602 - -Losses on fixed assets 41,069 41,995 584 391Donations 20,624 19,975 8,443 7,780Other operating costs 47,435 46,622 1,812 2,895589,853 559,281 12,346 11,898The caption Concession rents paid to local authorities and others includes essentially the rents paid to the local authorities under the terms of the low tension electricitydistribution concession contracts in low tension electricity and rents paid to city councils where the power plants area located.The impairment losses on doubtful debts and others are analised in notes 25 and 26, respectively.198A World Full Of Energy