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Selling expenses | 12 Months Ended
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Dec. 31, 2022
Disclosure Of Selling Expenses [Abstract] |
Selling expenses | 34 Selling expenses Selling expenses are analysed as follows:
|  | 2022 |  |  | 2021 |  |  | 2020 |
Shipping and handling costs |  |  | 55,912 |  |  |  | 54,672 |  |  |  | 28,749 |
Labour costs |  |  | 24,615 |  |  |  | 24,241 |  |  |  | 20,077 |
Depreciation and amortisation |  |  | 11,832 |  |  |  | 11,819 |  |  |  | 12,441 |
Customs duties |  |  | 7,929 |  |  |  | 10,614 |  |  |  | 6,958 |
Commissions to sales representatives |  |  | 7,318 |  |  |  | 7,503 |  |  |  | 5,403 |
Advertising expenses |  |  | 6,193 |  |  |  | 5,576 |  |  |  | 4,837 |
Utilities |  |  | 3,675 |  |  |  | 2,668 |  |  |  | 2,149 |
Fairs |  |  | 1,050 |  |  |  | 807 |  |  |  | 591 |
Other insurance costs |  |  | 1,034 |  |  |  | 946 |  |  |  | 843 |
Impairment of non-financial assets |  |  | 890 |  |  |  | 1,188 |  |  |  | 2,450 |
Leases |  |  | 785 |  |  |  | 607 |  |  |  | 483 |
Promotions |  |  | 661 |  |  |  | 655 |  |  |  | 409 |
Advisory services |  |  | 611 |  |  |  | 546 |  |  |  | 284 |
Insurance costs on trade receivables |  |  | 567 |  |  |  | 347 |  |  |  | 578 |
Samples |  |  | 546 |  |  |  | 687 |  |  |  | 582 |
COVID-19 government grants |  |  | — |  |  |  | (299 | ) |  |  | (1,534 | )
COVID-19 rent concessions |  |  | (635 | ) |  |  | (1,515 | ) |  |  | (1,799 | )
Other |  |  | 1,941 |  |  |  | 569 |  |  |  | 1,017 |
Total |  |  | 124,924 |  |  |  | 121,631 |  |  |  | 84,518 |
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 635, 1,515 and 1,799 as a reduction of the selling expenses for the year ended December 31, 2022, 2021 and 2020, respectively.

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