Expenses by Nature (Tables)

12 Months Ended

Dec. 31, 2017

For the years ended December 31 this item comprises the following:


	Cost of goods		Administrative
	and services		expenses
2015
Services provided by third-parties		2,915,682		135,636
Salaries, wages and fringe benefits		2,033,316		199,635
Purchase of goods		1,072,900		7,369
Other management charges		629,799		23,873
Depreciation		186,661		16,711
Amortization of intangibles		74,187		6,489
Taxes		37,129		1,919
Impairment of accounts receivable		13,180		—
Impairment of property, plant and equipment		7,063		2,591

		6,969,917		394,223

2016
Services provided by third-parties		2,317,589		121,294
Salaries, wages and fringe benefits		1,423,664		217,337
Purchase of goods		901,473		—
Impairment of accounts receivable		419,584		—
Other management charges		267,011		24,122
Depreciation		177,699		11,317
Amortization of intangibles		66,862		6,685
Impairment (inventories and accounts receivable)		36,137		—
Taxes		13,740		1,638
Impairment of property, plant and equipment		9,263		—

		5,633,022		382,393

2017
Services provided by third-parties		1,674,731		121,508
Salaries, wages and fringe benefits		1,615,278		205,245
Purchase of goods		1,136,616		140
Other management charges		656,875		54,201
Depreciation		178,209		13,224
Amortization of intangibles		74,515		8,227
Impairment (inventories and accounts receivable)		40,908		—
Taxes		14,860		8,210
Impairment of property, plant and equipment		14,660		20
Impairment of accounts receivable		703		18,406

		5,407,355		429,181

For the year’s ended December 31 wages, salaries and fringe benefits comprise the following items:


	2015		2016		2017
Salaries		1,728,410		1,233,272		1,304,893
Social contributions		164,965		139,423		128,046
Statutory bonuses		129,909		92,418		155,206
Employee’s severance indemnities		91,958		64,421		99,011
Vacations		72,719		58,411		74,759
Worker’s profit sharing (Note 26)		33,972		15,693		14,093
Others		11,018		37,363		44,515

		2,232,951		1,641,001		1,820,523