ourexpertise - Crédit Agricole CIB

4CONSOLIDATED FINANCIAL STATEMENTS• NOTE 7: EMPLOYEE BENEFITS AND OTHERCOMPENSATION7.1 Analysis of staff costs€ million 31.12.2010 31.12.2009Salaries (1) (1,943) (1,700)Other social security expenses (465) (427)Incentive plans and profi t-sharing (33) (1)Payroll-related tax (40) (73)Total staff costs (2,481) (2,201)(1)Including €90.3 million of charges related to share-based payments at 31.12.2010 compared to € 12.4 million at 31.12.2009.Staff costs include charges relating to share-based payments for thefollowing amounts:- with respect to stock option plans, Crédit Agricole CIB registereda €9.5 million charge at 31 December 2010 compared to €12.4million at 31 December 2009;- with respect to deferred variable compensation paid to market professionals,Crédit Agricole CIB registered a €80.8 million charge at31 December 2010.7.2 Headcount end of December 2010(full-time equivalent) 31.12.2010 31.12.2009France 4,876 4,687Outside France 9,827 9,646Total 14,703 14,3337.3 Post-employments benefi ts, defi ned contribution plansFrench employers contribute to a variety of compulsory pensionplans. Plan assets are managed by independent organisationsand the contributing companies have no legal or implicit obligationto pay additional contributions if the funds do not havesuffi cient assets to cover all benefi ts corresponding to servicesrendered by employees during the year and during prior years.Consequently, Crédit Agricole CIB has no liability in this respectother than the contributions payable.Within Crédit Agricole CIB, there are several compulsory defi nedcontribution plans, the main ones being Agirc/Arrco, which areFrench supplementary retirement plans, supplemented by an« Article 83 »-type plan.196SHELF-REGISTRATION DOCUMENT CRÉDIT AGRICOLE CIB 2010