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Expenses by nature | 12 Months Ended
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Dec. 31, 2023
Disclosure Of Expenses By Nature [Abstract] |
Expenses by nature | 41 Expenses by nature The following tables show the expenses by nature for the years ended December 31, 2023, 2022 and 2021 as required by IAS 1.104.
|  | 2023 |  |  | 2022 |  |  | 2021 |
Changes in inventories |  |  | 8,033 |  |  |  | 10,091 |  |  |  | (16,302 | )
Purchases of raw materials |  |  | 92,457 |  |  |  | 152,181 |  |  |  | 161,625 |
Purchases of finished products |  |  | 20,459 |  |  |  | 27,751 |  |  |  | 23,169 |
Services costs |  |  | 75,457 |  |  |  | 110,773 |  |  |  | 100,656 |
Employee benefits expenses |  |  | 119,249 |  |  |  | 130,414 |  |  |  | 121,929 |
Depreciation and amortisation, net of government grants |  |  | 20,724 |  |  |  | 20,177 |  |  |  | 20,065 |
Other |  |  | 8,364 |  |  |  | 13,165 |  |  |  | 17,366 |
Total cost of sales, selling and administrative expenses |  |  | 344,743 |  |  |  | 464,552 |  |  |  | 428,508 |
The following tables show in which caption is included the depreciation and amortisation, net of government grants.
|  | 2023 |  |  | 2022 |  |  | 2021 |
Included in cost of sales |  |  |  |  |  |  |  |  |
Depreciation of property, plant and equipment |  |  | 6,535 |  |  |  | 6,234 |  |  |  | 5,970 |
Depreciation of right-of-use assets |  |  | 2,102 |  |  |  | 2,120 |  |  |  | 1,923 |
Amortisation of intangible assets |  |  | 2 |  |  |  | 2 |  |  |  | 2 |
Government grants |  |  | (1,503 | ) |  |  | (1,414 | ) |  |  | (1,252 | )
Total (a) |  |  | 7,136 |  |  |  | 6,942 |  |  |  | 6,643 |
Included in selling expenses |  |  |  |  |  |  |  |  |
Depreciation of property, plant and equipment |  |  | 2,450 |  |  |  | 2,253 |  |  |  | 2,285 |
Depreciation of right-of-use assets |  |  | 9,919 |  |  |  | 9,579 |  |  |  | 9,534 |
Amortisation of intangible assets |  |  | — |  |  |  | — |  |  |  | — |
Total (b) |  |  | 12,369 |  |  |  | 11,832 |  |  |  | 11,819 |
Included in administrative expenses |  |  |  |  |  |  |  |  |
Depreciation of property, plant and equipment |  |  | 325 |  |  |  | 298 |  |  |  | 320 |
Depreciation of right-of-use assets |  |  | — |  |  |  | 135 |  |  |  | 249 |
Amortisation of intangible assets |  |  | 1,039 |  |  |  | 1,029 |  |  |  | 1,088 |
Government grants |  |  | (145 | ) |  |  | (59 | ) |  |  | (54 | )
Total (c) |  |  | 1,219 |  |  |  | 1,403 |  |  |  | 1,603 |
Total depreciation and amortisation (a+b+c) |  |  | 20,724 |  |  |  | 20,177 |  |  |  | 20,065 |
The following tables show in which caption is included the employee benefits expenses.
|  | 2023 |  |  | 2022 |  |  | 2021 |
Included in cost of sales |  |  |  |  |  |  |  |  |
Salaries and wages |  |  | 49,968 |  |  |  | 58,913 |  |  |  | 58,552 |
Social security contributions |  |  | 14,825 |  |  |  | 17,788 |  |  |  | 14,696 |
Employees’ leaving entitlement |  |  | 4,611 |  |  |  | 4,598 |  |  |  | 3,493 |
Other costs |  |  | 3,458 |  |  |  | 5,053 |  |  |  | 3,605 |
Total (a) |  |  | 72,862 |  |  |  | 86,352 |  |  |  | 80,346 |
Included in selling expenses |  |  |  |  |  |  |  |  |
Salaries and wages |  |  | 20,641 |  |  |  | 19,218 |  |  |  | 19,359 |
Social security contributions |  |  | 3,716 |  |  |  | 3,507 |  |  |  | 3,512 |
Employees’ leaving entitlement |  |  | 604 |  |  |  | 513 |  |  |  | 492 |
Other costs |  |  | 1,010 |  |  |  | 1,377 |  |  |  | 878 |
Total (b) |  |  | 25,971 |  |  |  | 24,615 |  |  |  | 24,241 |
Included in administrative expenses |  |  |  |  |  |  |  |  |
Salaries and wages |  |  | 15,376 |  |  |  | 14,345 |  |  |  | 12,666 |
Social security contributions |  |  | 3,007 |  |  |  | 3,026 |  |  |  | 3,012 |
Employees’ leaving entitlement |  |  | 643 |  |  |  | 657 |  |  |  | 619 |
Other costs |  |  | 1,390 |  |  |  | 1,419 |  |  |  | 1,045 |
Total (c) |  |  | 20,416 |  |  |  | 19,447 |  |  |  | 17,342 |
Total employee benefits expenses (a+b+c) |  |  | 119,249 |  |  |  | 130,414 |  |  |  | 121,929 |

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- Definition The disclosure of expenses by nature. [Refer: Expenses, by nature] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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