Note 3 - Employee costs
 
2005 2004
    DKK milion DKK milion  
Wages and salaries 1,507  1,430 
Pensions - defined contribution plans 114  101 
Pensions - defined benefit plans
Other social security costs 122  117 
Other employee costs 80  75 
Share-based payment   16  20   
Total employee costs 1,846  1,745 
Recognised in the income statement under the following items:
Cost of goods sold 741  722 
Sales and distribution costs 340  302 
Research and development costs 427  407 
Administrative costs   332  309   
1,840  1,740 
Recognised in the assets as:
Change in employee costs recognised in inventories    
Total employee costs 1,846  1,745 
Geographical distribution:
Denmark 1,159  1,116 
Rest of Europe, Middle East and Africa 157  148 
North America 360  340 
Asia Pacific 123  106 
Latin America   47  35   
Total employee costs 1,846  1,745 
Average number of employees in the Group 4,023  3,928 
Number of employees outside Denmark as a percentage of total number of employees 46% 46%
Geographical distribution of employees, see Note 44.