Other staff expenses

• Staff training expenses.

• Contributions paid by the employer as promoter of a Pension Plan in which his employees participate, or contributions to alternative systems for the coverage of contingencies similar to those of said Plans, provided that they are tax deductible.

• Compensation paid to company personnel to compensate them for damage or harm.

• Personnel accident insurance.

• Any other expense related to the company's personnel that is not considered pure liberality