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PERSONNEL EXPENSES | 12 Months Ended
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Dec. 31, 2017
PERSONNEL EXPENSES |
PERSONNEL EXPENSES | 25. PERSONNEL EXPENSES The breakdown of personnel expenses is as follows:
|  | 2015 |  | 2016 |  | 2017
Salaries and related benefits |  | 5,684 |  | 7,122 |  | 7,821
Vacation pay, incentives and other benefits |  | 4,575 |  | 4,219 |  | 3,339
Pension benefit cost (Note 29) |  | 443 |  | 1,068 |  | 1,700
Net periodic post-employment health care benefit cost (Note 29) |  | 216 |  | 163 |  | 276
LSA expense (Note 30) |  | 152 |  | 237 |  | 255
Other employee benefit cost (Note 29) |  | 53 |  | 82 |  | 62
Other post-employment benefit cost (Note 29) |  | 47 |  | 48 |  | 42
Early retirement program |  | 683 |  | 628 |  | —
Others |  | 32 |  | 45 |  | 34
Total |  | 11,885 |  | 13,612 |  | 13,529
Refer to Note 31 for details of related party transactions.

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