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Allocation of Personnel Expenses | 9 Months Ended
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Sep. 30, 2021
Operating Expenses [Abstract] |
Allocation of Personnel Expenses | Note 9: Allocation of Personnel Expenses The Company had an average of 105 employees during the nine months ended September 30, 2021, in comparison with an average of 291 employees during the nine months ended September 30, 2020. The following table summarizes the allocation of personnel expenses by function during the three and nine months ended September 30, 2021 and 2020:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Research and development expenses |  |  | 4,161 |  |  |  | 5,984 |  |  |  | 12,272 |  |  |  | 18,294 |
Sales and marketing expenses |  |  | 492 |  |  |  | 2,154 |  |  |  | 1,528 |  |  |  | 4,987 |
General and administrative expenses |  |  | 2,583 |  |  |  | 1,570 |  |  |  | 9,347 |  |  |  | 6,628 |
Restructuring expenses |  |  | — |  |  |  | (231 | ) |  |  | — |  |  |  | 6,792 |
Total personnel expenses |  |  | 7,236 |  |  |  | 9,477 |  |  |  | 23,148 |  |  |  | 36,701 |
The following table summarizes the allocation of personnel expenses by nature during the three nine months ended September 30, 2021 and 2020:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Wages and salaries |  |  | 3,793 |  |  |  | 7,021 |  |  |  | 12,629 |  |  |  | 33,121 |
Social security contributions |  |  | 1,110 |  |  |  | 933 |  |  |  | 3,505 |  |  |  | 5,669 |
Expenses for pension commitments |  |  | 286 |  |  |  | 617 |  |  |  | 981 |  |  |  | 1,116 |
Employer contribution to bonus shares |  |  | 497 |  |  |  | 981 |  |  |  | 1,955 |  |  |  | (241 | )
Share-based payments |  |  | 1,551 |  |  |  | (74 | ) |  |  | 4,078 |  |  |  | (2,965 | )
Total |  |  | 7,236 |  |  |  | 9,477 |  |  |  | 23,148 |  |  |  | 36,701 |
The decrease in personnel expenses is mainly due to a decreased headcount as a result of the 2020 global restructuring plan.

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