Expenses by nature

12 Months Ended

Dec. 31, 2019

40	Expenses by nature

The following table shows the expenses by nature for the years ended December 31, 2019, 2018 and 2017 as required by IAS 1.104.


	2019		2018		2017
Changes in inventories		14,542		6,850		(63	)
Raw materials and consumables		139,205		177,591		180,872
Services		91,526		107,074		118,681
Employee benefits expense		129,051		134,622		137,904
Depreciation and amortization, net of government grants		23,487		10,003		11,362
Other		13,396		22,451		24,004

Total cost of sales, selling and administrative expenses		411,207		458,591		472,760

The following tables show in which caption is included the depreciation and amortization, net of government grants.


Included in cost of sales	2019			2018			2017
Depreciation of property, plant and equipment		7,867			7,455			8,565
Depreciation of right-of-use assets		3,842			—			—
Amortisation of intangible assets		14			34			73
Government grants		(1,463	)		(1,061	)		(1,068	)

Total (a)		10,260			6,428			7,570


Included in selling expenses
Depreciation of property, plant and equipment		2,721			2,274			1,818
Depreciation of right-of-use assets		9,084			—			—
Amortisation of intangible assets		—			—			306

Total (b)		11,805			2,274			2,124


Included in administrative expenses
Depreciation of property, plant and equipment		381			425			478
Depreciation of right-of-use assets		301			—			—
Amortisation of intangible assets		903			876			1,190
Government grants		(163	)		—			—

Total (c)		1,422			1,301			1,668


Total depreciation and amortization (a+b+c)		23,487			10,003			11,362

The following tables show in which caption is included the employee benefits expense.


Included in cost of sales	2019		2018		2017
Salary and wages		60,756		62,815		57,401
Social security costs		17,251		18,310		18,854
Employees’ leaving entitlement		3,704		3,827		3,710
Other costs		4,498		4,875		12,365

Total (a)		86,209		89,827		92,330


Included in selling expenses
Salary and wages		18,736		19,754		20,475
Social security costs		3,800		4,019		4,376
Employees’ leaving entitlement		557		350		660
Other costs		689		649		699

Total (b)		23,782		24,772		26,210


Included in administrative expenses
Salary and wages		13,725		14,585		13,843
Social security costs		3,502		3,638		3,570
Employees’ leaving entitlement		664		635		831
Other costs		1,169		1,165		1,120

Total (c)		19,060		20,023		19,364


Total employee benefits expense (a+b+c)		129,051		134,622		137,904