215 Amortization of VOBA and future servicing rights include an amount of EUR 8 million (2012: charge EUR 13 million, 2011: charge  EUR 25 million) that is classified as non-underlying earnings for segment reporting purposes.  An amount of EUR 39 million is included in employee expenses relating to defined contributions (2012: EUR 30 million; 2011:  EUR 27 million). In 2010, Aegon implemented a Long Term Incentive Plan which replaced the option plan, share appreciation plans, share plans or  similar plans relating to Aegon shares. Members of the Executive Board and the Management Board, as well as other senior managers  within Aegon, were granted the right to receive Aegon shares if certain performance indicators are met and depending on continued  employment of the individual employee to whom the rights have been granted. The shares were conditionally granted in May 2010 at  the average share price on the NYSE Euronext stock exchange in Amsterdam during the period between December 15 preceding a plan  year and January 15 of a plan year. The performance indicators apply over a vesting period of three years (2010 – 2012) and consisted  of financial and non-financial targets set by the Supervisory Board or the local remuneration committees. Shares are allocated based  on actual performance. After the vesting period, the shares were transferred to the individual employees on May 2, 2013. Members  of the Executive Board and the Management Board at the time of the conditional grant are not entitled to execute any transactions  regarding the shares for a period of two years following vesting. As per 2011 the structure of Long Term Incentives scheme changed. Senior managers within Aegon, not classified as ‘Identified  Staff’, have been granted the conditional right to receive Aegon shares if certain performance indicators are met and depending on  continued employment of the individual employee to whom the rights have been granted. The shares were conditionally granted at  the beginning of the year at the average share price on the NYSE Euronext stock exchange in Amsterdam during the period between  December 15 preceding a plan year and January 15 of a plan year. The performance indicators apply over a performance period of one  year and consist of financial and non-financial targets set by the Supervisory Board or the local remuneration committees. Following  the performance year shares are allocated based on actual performance. A vesting period of two years applies after which the shares  are transferred to the individual employees. Ex post assessment is not applicable to this group of employees. Members of the Executive Board and the Management Board as well as other selected jobholders have been defined as “Identified  Staff” in accordance with new rules, guidelines and interpretations. Of these, the Capital Requirements Directive III (CRD III)  remuneration principles, the 2010 Guidelines on Remuneration Policies and Practices by the Committee of European Banking  Supervisors (CEBS) and the 2011 Decree on Sound Remuneration Policy by De Nederlandsche Bank (Regeling beheerst beloningsbeleid  WFt 2011 - Rbb) are prominent examples. The rules have been adopted in Aegon’s Global Remuneration Framework for Identified Staff.  After the performance period, and based on the framework, variable compensation is partially made available and partly deferred.  Variable compensation is paid in both cash and in Aegon N.V. shares. The shares were conditionally granted at the beginning of the year  at the average share price on the NYSE Euronext stock exchange in Amsterdam during the period between December 15 preceding  a plan year and January 15 of the plan year. The performance indicators apply over a performance period of one year and consist  of Group and / or Reporting Unit targets (both financial and non-financial) set by the Supervisory Board or the local remuneration  committees and personal/strategic targets. For Members of the Executive Board and the Management Board all variable compensation  has vested after three years following the performance period. At vesting the variable compensation is transferred to the individual  employees. Additional holding periods may apply for vested shares. Members of the Executive Board and the members of  the Management Board who are based in the Netherlands are not entitled to execute any transactions regarding the shares for a period  of three years following vesting (with the exception of shares sold to meet income tax obligations). In compliance with regulations under Dutch law, no transactions regarding the shares can be exercised in blackout periods.  Variable compensation Identified Staff Long Term Incentive Plans Employee expenses 2013 2012 2011 Salaries 1,286 1,276 1,283 Post-employment benefit costs 292 266 215 Social security charges 133 134 135 Other personnel costs 309 294 396 Shares, share appreciation rights, share options and LTIP 41 32 18 Total 2,060 2,002 2,047