Notes to the consolidated income statement and the balance sheet

	2007	2006
Temporary and contract assignments	7,910	7,253
Permanent placement fees	331	238
Other recruitment services	191	169
	8,432	7,660

8.2 Cost of sales

The cost of sales in 2007 includes non recurring items of G100 million. For further details see note 8.8 .

8.3 Operating expenses

	2007	2006
Employee benefit costs	874	749
Depreciation and amortisation	39	36
Other operating expenses	422	350
	1,335	1,135

The employee benefit costs and the other operating expenses in 2007 include non recurring items of €36 million and €35 million respectively. For further details see note 8.8 .

Employee benefit costs	2007	2006
Salaries and wages	679	598
Compulsory social security contributions	106	92
Contributions to defined contribution plans	10	7
Cost of defined benefit plans		3
Cost of share based payments plans	6	7
Other employee benefits	73	42
	874	749

Depreciation and amortisation	2007	2006
Depreciation of property and equipment	28	27
Amortisation of software	11	9
	39	36

8.4 Employee benefits

Until 31 December 2006, the Group made contributions to one defined benefit plan that provides pension benefits for employees upon retirement. For this plan the assets are investments held by an external insurance company. These assets are not available to the company and consist mainly of investments in government bonds. The liability for defined benefit obligations represents the liability regarding the defined benefits granted until 31 December 2006.

As of 1 January 2007, the participants in the defined benefit plan have joined a defined contribution plan.

Liability for defined benefit obligations

	2007	2006
Present value of obligation	92	90
Fair value of plan assets	-84	-79
Present value of net obligations	8	11
Unrecognised actuarial gains and losses
Recognised liability for defined benefit obligations	8	11

Movements in the net liability for defined benefit obligations recognised in the balance sheet

	2007	2006
Net liability for defined benefit obligations at 1 January	11	12
Contributions received	-3	-2
Expense recognised in the income statement		1
Net liability for defined benefit obligations at 31 December	8	11

Expenses recognised in the income statement

	2007	2006
Current service cost		3
Interest cost	4	4
Curtailment effect		-6
Net actuarial loss		3
Expected return on plan assets	-4	-3
	-	1

	2007	2006
Actual return on plan assets	2	3

Principal actuarial assumptions at the balance sheet date, expressed as weighted annual averages:

	2007	2006
Discount rate at 31 December	5.3%	4.5%
Expected return on plan assets at 31 December	5.5%	5.0%
Pension increases	2.2%	1.7%
Inflation	2.0%	2.0%