EXPENSES BY NATURE (Tables)

12 Months Ended

Dec. 31, 2019

EXPENSES BY NATURE

Schedule of expenses classified by nature

	2019	2018	2017
Depreciation and amortization	(2,074,295)	(1,891,814)	(2,092,551)
Labor expenses	(5,175,373)	(5,724,352)	(5,514,721)
Raw material and consumption material	(25,890,618)	(29,623,418)	(23,423,950)
Freight	(2,300,439)	(2,770,516)	(2,281,773)
Impairment of non-financial assets	—	—	(1,114,807)
Gains and losses on assets held for sale and sales of interest in subsidiaries	—	(414,507)	(721,682)
Reversal of provision for tax liabilities, net	—	—	929,711
Other expenses/income, net	(1,002,301)	(1,697,786)	(1,563,177)
	(36,443,026)	(42,122,393)	(35,782,950)
Classified as:
Cost of sales	(35,440,726)	(40,010,100)	(33,312,995)
Selling expenses	(476,339)	(570,431)	(524,965)
General and administrative expenses	(954,117)	(1,082,449)	(1,129,943)
Other operating income	636,847	235,421	260,618
Other operating expenses	(187,647)	(270,413)	(168,887)
Impairment of financial assets	(21,044)	(9,914)	—
Impairment of non-financial assets	—	—	(1,114,807)
Gains and losses on assets held for sale and sales of interest in subsidiaries	—	(414,507)	(721,682)
Reversal of provision for tax liabilities, net	—	—	929,711
	(36,443,026)	(42,122,393)	(35,782,950)