188
CONSOLIDATED FINANCIAL STATEMENTS
23. PERSONNEL COSTS
Employee expense in the years ending on 31st December 2013 and 2012 are broken down as follows:
2013
2012
Salaries and wages
42,339,014
43,181,624
Social security contributions
10,037,762
10,366,382
Work accident insurance
447,922
529,514
Social action costs
9,287
8,667
Personnel meals
1,936,231
1,859,483
Other personnel costs
(1)
652,748
783,387
55,422,964
56,729,057
Average number of employees
4,697
4,772
(1) Other personnel costs include, compensation, employee recruitment and training and labor medicine.
24. OTHER OPERATING INCOME AND COSTS
Other operating costs in the years ending on 31st December 2013 and 2012 are broken down as follows:
Other Operating Costs
2013
2012
Direct/indirect taxes not assigned to operating activities
557,781
446,159
Losses in fixed assets
733,157
1,045,144
Membership fees
36,474
50,594
Impairment adjustments
184,039
47,295
Donations
60,136
25,611
Samples and inventory offers
25,123
26,915
Stock losses
69,068
5,940
Bad debts
32,530
45
Provisions
65,433
-
Other operating costs
34,948
49,981
1,798,690
1,697,686
