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Note 9 - Payroll and Related Benefits
12 Months Ended
Dec. 31, 2018
Statement Line Items [Line Items]  
Disclosure of payroll and related benefits of the entity [text block]
9.
PAYROLL AND RELATED BENEFITS
 
      2018       2017       2016  
Wages and salaries    
3,422.0
     
3,371.2
     
3,038.9
 
Social security contributions    
789.3
     
741.1
     
727.2
 
Other personnel cost    
726.6
     
616.2
     
613.8
 
Increase in liabilities for defined benefit plans    
142.0
     
138.7
     
151.7
 
Share-based payment    
162.7
     
236.9
     
189.3
 
Contributions to defined contribution plans    
32.2
     
18.9
     
25.3
 
     
5,274.8
     
5,123.0
     
4,746.2
 
 
The payroll expense and related benefits are presented in the income statement as below:
 
      2018       2017       2016  
 Cost of sales    
1,814.7
     
1,714.8
     
1,912.3
 
 Distribution expenses    
987.7
     
791.5
     
780.8
 
 Sales and marketing expenses    
1,239.0
     
1,096.8
     
989.8
 
 Administrative expenses    
1,085.4
     
1,470.1
     
970.3
 
 Net finance cost    
103.0
     
42.9
     
95.9
 
 Exceptional items    
45.0
     
6.9
     
(2.9
)
     
5,274.8
     
5,123.0
     
4,746.2