AMPER, SA and Subsidiaries Consolidated Financial Statements for ...

The methodology used to establish the value of the stock options is the Black-Scholes model, which is
consistent with common market practice. The fair value measured at the date of granting using this
method was not significant and, consequently, the Company has not recorded this item at 31 December
2011.
Other Operating Expenses
The breakdown of this item on the consolidated income statement is:
(Thousands of Euros)
2011 2010
Commercial expenses 6,395 6,999
Professional services 7,685 9,436
Leases 9,017 5,011
Utilities and communications 4,616 3,000
Maintenance and repairs 2,024 1,791
Insurance 752 623
Taxes 502 394
Other expenses 3,980 1,959
Impairment losses (commercial) 3,038 (826)
Total 38,009 28,387
"Professional services" includes fees paid by the consolidated companies for the audit of their financial
statements, other attest services and other services rendered. In 2011, these expenses amounted to
561 thousands of Euros (343 thousands of Euros in 2010), as follows:
Thousands of Euros
Services rendered by an auditor and by related
businesses
Description: 2011 2010
Auditing services 516 292
Other attest services 40 10
Total Auditing and related services 556 302
Tax consultancy services 5 4
Other services --- 37
Total Professional Services 561 343
The amounts included in the table above include all the fees relating to the services rendered in 2011
and 2010regardless of the date of invoice.
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