IBERSOL | Annual Report 2021

CONSOLIDATED FINANCIAL STATEMENTS (1) variable rents includes fourth quarter rents of 5.6 million euros from Airports in Spain, as a result of Ley 13/2021. (2) the amount reflects the application of the practical expedient introduced by the amendment to IFRS 16, according to Note 2.2.1.a), whereby the Group recognized in income rents concessions in the amount of 4,681,174 Euros (10,378,560 Euros in 2020). 24. PERSONNEL COSTS Personnel costs for the periods ended 31st December 2021 and 2020 are broken down as follows: 2021 2020 Salaries and wages 87 862 688 81 742 374 Social security contributions 18 961 084 19 749 954 Personnel meals 3 564 449 3 216 062 Work accident insurance 950 993 964 099 Other personnel costs (1) 2 050 446 856 626 113 389 660 106 529 115 Average number of employees 9 704 9 380 (1) other personnel costs include compensation, employee recruitment and training and occu- pational health. With the adhesion to ERTE (Expediente de Regulación Temporal de Empleo) in Spain and the simplified and normal Lay-off in Portugal, which enabled support in 2021 in the amount of 2.9 million Euros in Portugal (3.5 million Euros in 2020) and 6.1 million Euros in Spain (6.8 million Euros in 2020). 25. OTHER OPERATING INCOME AND COSTS Other operating and income costs in the periods ended 31st December 2021 and 2020 are broken down as follows: Other operating costs 2021 2020 Provisions (1) 1 560 000 - Direct/indirect taxes not assigned to operating activities 866 488 994 677 Losses in fixed assets 659 380 918 295 Currency exchange differences 634 103 1 346 841 Membership fees, donations samples and inventory offers 133 288 96 013 Impairment adjustments (debts receivable) (Note 15) 420 324 1 182 100 Other operating costs 309 751 575 851 4 583 334 5 113 777 414