Selling expenses

12 Months Ended

Dec. 31, 2023

Disclosure Of Selling Expenses [Abstract]

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During 2023, the “COVID-19-Related Rent Concessions - Amendment to IFRS 16” issued on 28 May 2020 (see note 5(A)) was no longer in effect.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.