Financial Report - Comptel

4. Revenue recognition using percentage of completion method
in eur 1,000 2006 2005
Net sales recognized as revenue according to percentage of completion 20,916 19,530
Amount recognized as revenue during the fi nancial year and previous years for long-term projects in progress 16,157 11,167
Backlog of orders of long-term projects according to percentage of completion 9,152 8,901
Prepayments and accrued income recognized on the basis of percentage of completion 3,460 2,292
Deferred income and accruals recognized on the basis of percentage of completion 1,541 1,792
5. Other operating income
in eur 1,000 2006 2005
Gains on disposal of property, plant and equipment and intangible assets 0 563
Other income items 109 1
Total 109 564
6. Materials and services
in eur 1,000 2006 2005
Purchases during the period 2,395 2,916
External services 5,533 5,800
Total 7,929 8,716
7. Employee benefi ts
in eur 1,000 2006 2005
Wages and salaries 29,684 22,004
Pension expenses - defi ned contribution plans 4,133 2,999
Pension expenses - defi ned benefi t plans -4 8
Share options granted 29 87
Expenses related to share-based incentive program 35 0
Other social security costs 2,515 2,015
Total 36,391 27,113
The average number of employees in the Group during the fi nancial year 2006 2005
Europe 468 371
America 20 22
Middle East and Africa 8 7
Asia-Pacifi c 65 62
Total 561 462
Information on the remuneration of the Group management is presented in note 30.
Related party transactions.
Information on the options granted and on the management’s share in share-based
incentive programs is presented in note 22. Share-based payments.
29
Notes to the Consolidated Financial Satements