كما زادت تكاليف الموظفين الفعلية نظراً لزيادة عدد سنوات خدمة الموظفين الحاليين.
As an example, an item costing 10,000 euro, would have been recorded in the accounts in July 2002 as US$ 9,814, but in July 2003 as US$ 11,429, an increase of more than 16 per cent.