IBERSOL | Annual Report 2020

Consolidated Financial Statements 22. EXTERNAL SERVICES AND SUPPLIES External services and supplies in the periods ended 31 December 2020 and 2019 are broken down as follows: 2020 2019 Subcontracts 82.044 539.686 Electricity, water, fuel and other fluids 11.983.142 14.652.171 Rents and rentals (1) -1.544.798 15.391.896 Condominium 4.679.272 4.753.071 Tools and utensils and office supplies 1.563.210 3.087.451 Royalties 11.669.478 14.793.996 Travel and accommodations and transportation of goods 1.130.051 2.094.668 Services fees 1.340.919 2.065.897 Conservation and repairs 7.436.143 8.790.413 Advertising and propaganda 11.399.102 17.056.813 Cleaning, hygiene and comfort 3.569.389 4.799.623 Specialised works 14.009.364 11.237.441 Communications, Insurance and Other ESS' 2.282.039 5.754.218 69.599.355 105.017.345 (1) The negative amount of rents in 2020 reflects the application of the practical expedient introduced by the amendment to IFRS 16, according to Note 2.2.2.a), whereby the group recognized in income rents concessions in the amount of 10,378,560 Euros. On the other hand, expenses with lease rents with a lease term of less than 1 year and variable rents (2019: 13,043,772 Euros) are also recorded under this heading. 23. PERSONNEL COSTS Personnel costs for the periods ended 31 December 2020 and 2019 are broken down as follows: 2020 2019 Salaries and wages 81.742.374 116.488.670 Social security contributions 19.749.954 29.491.842 Personnel meals 3.216.062 4.179.464 Work accident insurance 964.099 1.020.423 Other personnel costs (1) 856.626 786.627 106.529.115 151.967.026 Average number of employees 9.380 10.400 (1) other personnel costs include compensation, employee recruitment and training and occupational health. In 2020, with the adhesion to ERTE (Expediente de Regulación Temporal de Empleo) in Spain and the simplified and normal Lay-off in Portugal (Note 1), which enabled support in the amount of 3.5 million Euros in Portugal and 6.8 million Euros in Spain. 380