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Expenses by nature | 12 Months Ended
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Dec. 31, 2021
Disclosure Of Expenses By Nature [Abstract] |
Expenses by nature | 40 Expenses by nature The following tables show the expenses by nature for the years ended December 31, 2021, 2020 and 2019 as required by IAS 1.104.
|  | 2021 |  |  | 2020 |  |  | 2019 |
Changes in inventories |  |  | (16,302 | ) |  |  | 5,776 |  |  |  | 14,542 |
Purchases of raw materials |  |  | 161,625 |  |  |  | 105,643 |  |  |  | 122,728 |
Purchases of finished products |  |  | 23,169 |  |  |  | 15,161 |  |  |  | 16,477 |
Services costs |  |  | 100,656 |  |  |  | 68,613 |  |  |  | 91,526 |
Employee benefits expenses |  |  | 121,929 |  |  |  | 107,592 |  |  |  | 129,051 |
Depreciation and amortisation, net of government grants |  |  | 20,065 |  |  |  | 22,924 |  |  |  | 23,487 |
Other |  |  | 17,366 |  |  |  | 13,404 |  |  |  | 13,396 |
Total cost of sales, selling and administrative expenses |  |  | 428,508 |  |  |  | 339,113 |  |  |  | 411,207 |
The following tables show in which caption is included the depreciation and amortisation, net of government grants.
|  | 2021 |  |  | 2020 |  |  | 2019 |
Included in cost of sales |  |  |  |  |  |  |  |  |
Depreciation of property, plant and equipment |  |  | 5,970 |  |  |  | 6,846 |  |  |  | 7,867 |
Depreciation of right-of-use assets |  |  | 1,923 |  |  |  | 3,290 |  |  |  | 3,842 |
Amortisation of intangible assets |  |  | 2 |  |  |  | 8 |  |  |  | 14 |
Government grants |  |  | (1,252 | ) |  |  | (1,192 | ) |  |  | (1,463 | )
Total (a) |  |  | 6,643 |  |  |  | 8,952 |  |  |  | 10,260 |
Included in selling expenses |  |  |  |  |  |  |  |  |
Depreciation of property, plant and equipment |  |  | 2,285 |  |  |  | 2,665 |  |  |  | 2,721 |
Depreciation of right-of-use assets |  |  | 9,534 |  |  |  | 9,776 |  |  |  | 9,084 |
Amortisation of intangible assets |  |  | — |  |  |  | — |  |  |  | — |
Total (b) |  |  | 11,819 |  |  |  | 12,441 |  |  |  | 11,805 |
Included in administrative expenses |  |  |  |  |  |  |  |  |
Depreciation of property, plant and equipment |  |  | 320 |  |  |  | 371 |  |  |  | 381 |
Depreciation of right-of-use assets |  |  | 249 |  |  |  | 310 |  |  |  | 301 |
Amortisation of intangible assets |  |  | 1,088 |  |  |  | 899 |  |  |  | 903 |
Government grants |  |  | (54 | ) |  |  | (49 | ) |  |  | (163 | )
Total (c) |  |  | 1,603 |  |  |  | 1,531 |  |  |  | 1,422 |
Total depreciation and amortisation (a+b+c) |  |  | 20,065 |  |  |  | 22,924 |  |  |  | 23,487 |
The following tables show in which caption is included the employee benefits expenses.
Included in cost of sales |  | 2021 |  |  | 2020 |  |  | 2019 |
Salaries and wages |  |  | 58,552 |  |  |  | 48,514 |  |  |  | 60,756 |
Social security contributions |  |  | 14,696 |  |  |  | 12,138 |  |  |  | 17,251 |
Employees’ leaving entitlement |  |  | 3,493 |  |  |  | 4,915 |  |  |  | 3,704 |
Other costs |  |  | 3,605 |  |  |  | 6,370 |  |  |  | 4,498 |
Total (a) |  |  | 80,346 |  |  |  | 71,937 |  |  |  | 86,209 |
Included in selling expenses |  |  |  |  |  |  |  |  |
Salaries and wages |  |  | 19,359 |  |  |  | 15,912 |  |  |  | 18,736 |
Social security contributions |  |  | 3,512 |  |  |  | 3,059 |  |  |  | 3,800 |
Employees’ leaving entitlement |  |  | 492 |  |  |  | 542 |  |  |  | 557 |
Other costs |  |  | 878 |  |  |  | 564 |  |  |  | 689 |
Total (b) |  |  | 24,241 |  |  |  | 20,077 |  |  |  | 23,782 |
Included in administrative expenses |  |  |  |  |  |  |  |  |
Salaries and wages |  |  | 12,666 |  |  |  | 11,272 |  |  |  | 13,725 |
Social security contributions |  |  | 3,012 |  |  |  | 2,717 |  |  |  | 3,502 |
Employees’ leaving entitlement |  |  | 619 |  |  |  | 605 |  |  |  | 664 |
Other costs |  |  | 1,045 |  |  |  | 984 |  |  |  | 1,169 |
Total (c) |  |  | 17,342 |  |  |  | 15,578 |  |  |  | 19,060 |
Total employee benefits expenses (a+b+c) |  |  | 121,929 |  |  |  | 107,592 |  |  |  | 129,051 |
During 2021 and 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, 2021. Such benefits received by the Group for the years ended December 31, 2021 and 2020 amount approximately to 6,980 and 13,600, respectively, and they were recorded as a reduction in the labour costs included in the cost of sales, selling expenses and administrative expenses.

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