financial cost of human resources and associated costs not included in the reference amount eur million ( to 3 decimal places ) year n + 5 type of human resources year n 0162 0045 year n + 1 0162 0045 year n + 2 0162 0045 year n + 3 0162 0045 year n + 4 and later 0162 0045 0162 0045