Average pay: the pay of employees is considered as per the SEC1995 - C4-02 classification. It includes any remuneration in cash and in kind to be paid by the employer for work carried out during the accounting period. The salary remuneration is broken down into:

a) Wages and salaries (D.11): in cash and in kind.
b) Social security contributions to be paid by the employer (D.12): effective social security contributions to be paid by the employer (D.121); social security contributions charged to the account of the employer (D.122).

FTE Worker: own employees as of 15 December in full-time equivalent (35 hours/week).