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Expenses by nature (Tables)

12 Months Ended

Dec. 31, 2021

Disclosure Of Expenses By Nature [Abstract]

Summary of 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

Disclosure Of Depreciation And Amortisation Explanatory

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

Disclosure Of Employee Benefit Expenses Explanatory

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