6 - Vicat

20Financial information concerning the asset base,the financial condition and the results of the issuer20.2. HISTORICAL FINANCIAL INFORMATIONNOTE 18 OTHER LIABILITIES(in thousands of euros) 2009 2008Employee liabilities 51,740 52,995Tax liabilities 17,627 18,953Other liabilities and accruals 67,518 77,091Total 136,885 149,039NOTE 19 NET SALESIn compliance with IAS 18, net sales are recognized as the fair value of the consideration received or to be received,after deduction of possible sales discounts or rebates, at the date of the transfer of risks and rewards inherent in titleto the goods and services.(in thousands of euros) 2009 2008Sales of goods 1,782,808 1,937,014Sales of services 113,205 120,029Net sales 1,896,013 2,057,043Change in net sales on a like-for-like basisChanges inconsolidationscopeChanges inforeign exchangeratesDecember 31, 2009on a like-for-likebasisDecember 31,December 31,(in thousands of euros)20092008Net sales 1,896,013 17,073 8,523 1,870,417 2,057,043NOTE 20PERSONNEL COSTS AND NUMBER OF EMPLOYEES(in thousands of euros) 2009 2008Salaries and wages 217,451 216,978Payroll taxes 85,726 87,976Employee profit-sharing (French companies) 6,269 7,500Personnel costs 309,446 312,454Average number of employees of the consolidated companies 6,712 6,836Profit-sharing is granted to French employees in the form of Vicat shares. The allocation price is determined on thebasis of the average of the last 20 closing prices for the defined period preceding its payment.156 VICAT - 2009 registration document