3 Directors and employees
Directors’ remuneration
Further information about the remuneration of individual directors and details of their pension arrangements are provided in the directors’ remuneration report .
Remuneration of key management personnel
Key management personnel comprises all directors and certain senior managers who are members of the executive committee and the United Utilities Water executive leadership team.
Employee benefits expense (including directors)
The employee benefits expense excluding pension schemes curtailment gains arising on amendment of pension obligations and restructuring costs per the consolidated income statement reconciles to the previous table as follows:
Average number of employees during the year (full-time equivalent including directors)
The company has no employees.
The table below shows the nature of post-employment benefits:
In addition to the above, pension curtailments arising on reorganisation of £17.2 million (2009: £nil) are included within restructuring costs within total employee benefits expense, resulting in total defined benefit pension income of £46.3 million (2009: £39.8 million expense), see note 20.