NOTE 3
REVENUES AND EXPENSES

OTHER OPERATING COSTS Other operating costs consist of all operating costs with the exception of salaries and depreciation.



WAGES AND SOCIAL COSTS Wages and social costs represent total costs associated with the remuneration of personnel employed in the Group. These costs consists of direct salaries, holiday pay, bonuses, cost for options granted, pension costs and social security taxes. The costs are broken down as follows:



The average number of full-time employees during the financial year was 678. At year-end, 772 persons were employed in the Group.

NET FINANCIAL ITEMS



AUDITORS KPMG is the elected auditor for TANDBERG asa, including all Group companies. The following table lists all fees paid to KPMG in 2005:



As part of TANDBERG's corporate governance policies, the elected auditor is not engaged in other assignments not closely related to the auditing of the financial statements, with the exception of certain assignments related to expatriate personnel.