| For the period 01.01.2014 -31.12.2014 | For the period 01.01.2013 - 31.12.2013* restated | |
|---|---|---|
| Depreciation and amortisation | 520 175 | 548 123 |
| Raw materials and energy used | 6 259 092 | 6 627 542 |
| External services | 1 038 684 | 875 404 |
| Taxes and charges | 299 088 | 230 699 |
| Wages and salaries | 963 064 | 833 241 |
| Social security and other employee benefits | 251 424 | 222 567 |
| Other expenses | 126 332 | 98 378 |
| Costs by kind | 9 457 859 | 9 435 954 |
| Changes in inventories of finished goods and work in progress (+/-) | 19 821 | 87 242 |
| Work performed by the entity and capitalised (-) | (159 075) | (110 746) |
| Selling and distribution expenses (-) | (581 145) | (447 750) |
| Administrative expenses (-) | (739 977) | (707 766) |
| Cost of merchandises and raw materials sold | 234 082 | 184 849 |
| Cost of sales | 8 231 565 | 8 441 783 |
| Includes excise duty | 33 105 | 33 108 |
* Financial information restated due to completion of acquisition accounting of African Investment Group S.A., as presented in point 1.2.1 in the Notes.
2.1 Cost of sales
| For the period 01.01.2014 - 31.12.2014 | For the period 01.01.2013 - 31.12.2013* restated | |
|---|---|---|
| Cost of goods and services sold | 7 973 582 | 8 220 690 |
| Cost of construction contracts sold | 23 901 | 10 017 |
| Cost of merchandises and raw materials sold | 234 082 | 184 849 |
| Cost of emission rights | - | 26 177 |
| Cost of licences sold | - | 59 |
| Cost of other sales | - | -9 |
| Total cost of sales | 8 231 565 | 8 441 783 |
* Financial information restated due to completion of acquisition accounting of African Investment Group S.A., as presented in point 1.2.1 in the Notes.
2.2 Employee benefit expenses
| For the period 01.01.2014 - 31.12.2014 | For the period 01.01.2013 - 31.12.2013 | |
|---|---|---|
| Wages and salaries paid and due | 908 274 | 844 701 |
| Social security contributions | 163 182 | 157 083 |
| Employee benefit fund | 41 678 | 23 955 |
| Trainings | 5 728 | 6 016 |
| Change in defined benefit liabilities | 3 539 | (1 130) |
| Change in other long-term employee benefit liabilities | 23 901 | (3 971) |
| Change in unused holiday accrual | 1 820 | 1 849 |
| Change in voluntary redundancy provision | 329 | 18 |
| Change in annual and motivation bonus accruals | 23 263 | (8 221) |
| Other | 42 774 | 35 508 |
| 1 214 488 | 1 055 808 | |
| Average employment | 13 807 | 13 852 |