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Operating Expenses | 9 Months Ended
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Sep. 30, 2024
Operating Expenses [Abstract] |
Operating Expenses | Note 11: Operating Expenses The Company had an average of 108 employees during the nine months ended September 30, 2024, in comparison with an average of 97 employees during the nine months ended September 30, 2023. The increase is mainly due to hiring to support development activities and quality activities. The following table summarizes the allocation of personnel expenses by function during the three and nine months ended September 30, 2024 and 2023:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
2024 |  | 2023 |  | 2024 |  | 2023
Research and Development expenses | 5,026 |  |  | 3,663 |  |  | 15,251 |  |  | 11,684 |
Sales & Marketing expenses | 164 |  |  | 184 |  |  | 731 |  |  | 557 |
General & Administrative expenses | 3,141 |  |  | 2,876 |  |  | 9,791 |  |  | 8,834 |
Total personnel expenses | 8,331 |  |  | 6,724 |  |  | 25,773 |  |  | 21,075 |
The following table summarizes the allocation of personnel expenses by nature during the three and nine months ended September 30, 2024 and 2023:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
2024 |  | 2023 |  | 2024 |  | 2023
Wages and salaries | 5,301 |  |  | 4,175 |  |  | 15,984 |  |  | 12,691 |
Social security contributions | 1,190 |  |  | 962 |  |  | 3,912 |  |  | 2,846 |
Expenses for pension commitments | 251 |  |  | 234 |  |  | 804 |  |  | 738 |
Employer contribution to bonus shares | — |  |  | — |  |  | — |  |  | — |
Share-based payments | 1,590 |  |  | 1,353 |  |  | 5,073 |  |  | 4,800 |
Total | 8,331 |  |  | 6,724 |  |  | 25,773 |  |  | 21,075 |
The increase in personnel expenses is due to the recruitment of internal resources mostly based in North America to support development activities.

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