Expenses by nature

12 Months Ended

Dec. 31, 2020

Disclosure Of Expenses By Nature [Abstract]

40	Expenses by nature

The following table shows the expenses by nature for the years ended December 31, 2020, 2019 and 2018 as required by IAS 1.104.

	2020		2019		2018
Changes in inventories		5,776		14,542		6,850
Purchases of raw materials		105,643		122,728		158,172
Purchases of finished products		15,161		16,477		19,419
Services costs		68,613		91,526		107,074
Employee benefits expenses		107,592		129,051		134,622
Depreciation and amortization, net of government grants		22,924		23,487		10,003
Other		13,404		13,396		22,451
Total cost of sales, selling and administrative expenses		339,113		411,207		458,591

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

	2020			2019			2018
Included in cost of sales
Depreciation of property, plant and equipment		6,846			7,867			7,455
Depreciation of right-of-use assets		3,290			3,842			—
Amortisation of intangible assets		8			14			34
Government grants		(1,192	)		(1,463	)		(1,061	)
Total (a)		8,952			10,260			6,428
Included in selling expenses
Depreciation of property, plant and equipment		2,665			2,721			2,274
Depreciation of right-of-use assets		9,776			9,084			—
Amortisation of intangible assets		—			—			—
Total (b)		12,441			11,805			2,274
Included in administrative expenses
Depreciation of property, plant and equipment		371			381			425
Depreciation of right-of-use assets		310			301			—
Amortisation of intangible assets		899			903			876
Government grants		(49	)		(163	)		—
Total (c)		1,531			1,422			1,301
Total depreciation and amortization (a+b+c)		22,924			23,487			10,003

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

Included in cost of sales	2020		2019		2018
Salaries and wages		48,514		60,756		62,815
Social security contributions		12,138		17,251		18,310
Employees’ leaving entitlement		4,915		3,704		3,827
Other costs		6,370		4,498		4,875
Total (a)		71,937		86,209		89,827
Included in selling expenses
Salaries and wages		15,912		18,736		19,754
Social security contributions		3,059		3,800		4,019
Employees’ leaving entitlement		542		557		350
Other costs		564		689		649
Total (b)		20,077		23,782		24,772
Included in administrative expenses
Salaries and wages		11,272		13,725		14,585
Social security contributions		2,717		3,502		3,638
Employees’ leaving entitlement		605		664		635
Other costs		984		1,169		1,165
Total (c)		15,578		19,060		20,023
Total employee benefits expenses (a+b+c)		107,592		129,051		134,622

During 2020, the Group benefitted from the salary and wage subsidy programme introduced by the governments of Italy and other countries as part of support measures extended to manufacturers in response to the COVID-19 pandemic for the loss of revenue. Such governmental measure allowed the Group to pay temporarily laid off workers and employees a reduced salary or wage for a certain period, starting from March 2020 and until December 31, 2020. Such benefits received by the Group for the year ended December 31, 2020 amount approximately to 13,600 and they were recorded as a reduction in the labour costs included in the cost of sales, selling expenses and administrative expenses.