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Note 9 - Payroll and Related Benefits
12 Months Ended
Dec. 31, 2017
Statement Line Items [Line Items]  
Disclosure of payroll and related benefits of the entity [text block]
9.
PAYROLL AND RELATED BENEFITS
 
    2017     2016     2015  
Wages and salaries    
3,371.2
     
3,038.9
     
3,086.5
 
Social security contributions    
741.1
     
727.2
     
756.1
 
Other personnel cost    
616.2
     
613.8
     
561.3
 
Increase in liabilities for defined benefit plans    
138.7
     
151.7
     
142.3
 
Share-based payment    
236.9
     
189.3
     
209.4
 
Contributions to defined contribution plans    
18.9
     
25.3
     
19.0
 
     
5,123.0
     
4,746.2
     
4,774.6
 
 
The result with payroll and related benefits are presented in the income statement as below:
 
    2017     2016     2015  
Cost of sales    
1,714.8
     
1,912.3
     
1,890.2
 
Distribution expenses    
791.5
     
780.8
     
722.1
 
Sales and marketing expenses    
1,096.8
     
989.8
     
980.8
 
Administrative expenses    
1,470.1
     
970.3
     
1,154.0
 
Net finance cost    
42.9
     
95.9
     
27.5
 
Exceptional items    
6.9
     
(2.9
)    
-
 
     
5,123.0
     
4,746.2
     
4,774.6