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Selling expenses | 12 Months Ended
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Dec. 31, 2023
Disclosure Of Selling Expenses [Abstract] |
Selling expenses | 35 Selling expenses Selling expenses are analysed as follows:
|  | 2023 |  |  | 2022 |  |  | 2021 |
Shipping and handling costs |  |  | 26,325 |  |  |  | 55,912 |  |  |  | 54,672 |
Labour costs |  |  | 25,971 |  |  |  | 24,615 |  |  |  | 24,241 |
Depreciation and amortisation |  |  | 12,369 |  |  |  | 11,832 |  |  |  | 11,819 |
Customs duties |  |  | 5,473 |  |  |  | 7,929 |  |  |  | 10,614 |
Commissions to sales representatives |  |  | 5,861 |  |  |  | 7,318 |  |  |  | 7,503 |
Advertising expenses |  |  | 5,936 |  |  |  | 6,193 |  |  |  | 5,576 |
Utilities |  |  | 3,960 |  |  |  | 3,675 |  |  |  | 2,668 |
Fairs |  |  | 596 |  |  |  | 1,050 |  |  |  | 807 |
Other insurance costs |  |  | 1,042 |  |  |  | 1,034 |  |  |  | 946 |
Impairment of non-financial assets |  |  | 3 |  |  |  | 890 |  |  |  | 1,188 |
Leases |  |  | 1,627 |  |  |  | 785 |  |  |  | 607 |
Promotions |  |  | 632 |  |  |  | 661 |  |  |  | 655 |
Advisory services |  |  | 528 |  |  |  | 611 |  |  |  | 546 |
Insurance costs on trade receivables |  |  | 312 |  |  |  | 567 |  |  |  | 347 |
Samples |  |  | 505 |  |  |  | 546 |  |  |  | 687 |
COVID-19 government grants |  |  | — |  |  |  | — |  |  |  | (299 | )
COVID-19 rent concessions |  |  | — |  |  |  | (635 | ) |  |  | (1,515 | )
Other |  |  | 233 |  |  |  | 1,941 |  |  |  | 569 |
Total |  |  | 91,373 |  |  |  | 124,924 |  |  |  | 121,631 |
During 2023, the “COVID-19-Related Rent Concessions - Amendment to IFRS 16” issued on 28 May 2020 (see note 5(A)) was no longer in effect. The Group was granted lease incentives of 635 and 1,515 as a reduction of the selling expenses for the year ended December 31, 2022 and 2021, respectively. No such concessions were granted in 2023.

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