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Selling expenses
 12 Months Ended
Dec. 31, 2021
Disclosure Of Selling Expenses [Abstract]  
Selling expenses

34 Selling expenses

Selling expenses are analysed as follows:

 

 

 

2021

 

 

2020

 

 

2019

 

Shipping and handling costs

 

 

54,672

 

 

 

28,749

 

 

 

35,513

 

Labour costs

 

 

24,241

 

 

 

20,077

 

 

 

23,782

 

Depreciation and amortisation

 

 

11,819

 

 

 

12,441

 

 

 

11,805

 

Customs duties

 

 

10,614

 

 

 

6,958

 

 

 

9,261

 

Commissions to sales representatives

 

 

7,503

 

 

 

5,403

 

 

 

8,393

 

Advertising expenses

 

 

5,576

 

 

 

4,837

 

 

 

7,145

 

Utilities

 

 

2,668

 

 

 

2,149

 

 

 

2,457

 

Insurance costs

 

 

1,293

 

 

 

1,421

 

 

 

1,291

 

Impairment of non-financial assets

 

 

1,188

 

 

 

2,450

 

 

 

—

 

Fairs

 

 

807

 

 

 

591

 

 

 

1,864

 

Samples

 

 

687

 

 

 

582

 

 

 

519

 

Leases

 

 

607

 

 

 

483

 

 

 

649

 

COVID-19 government grants

 

 

(299

)

 

 

(1,534

)

 

 

—

 

COVID-19 rent concessions

 

 

(1,515

)

 

 

(1,799

)

 

 

—

 

Other

 

 

1,770

 

 

 

1,710

 

 

 

2,571

 

Total

 

 

121,631

 

 

 

84,518

 

 

 

105,250

 

 

Due to the adoption of “COVID-19-Related Rent Concessions - Amendment to IFRS 16” issued on 28 May 2020 (see note 5(A)), the Group recognised lease incentives of 1,515 and 1,799 as a reduction of the selling expenses for the year ended December 31, 2021 and 2020, respectively.

During 2021 and 2020, the Group received COVID-19 grants from certain governments, including the US, as part of the actions to provide assistance to entities in the current conditions caused by the COVID-19 pandemic.