31 » Cost by Nature
Supplementary information on the expenses by nature is detailed below.
Cost of materials represents the amount of inventories recognized as an expense during the period.
Depreciation of tangible and right-of-use assets, amortization of intangible assets, and impairment losses and reversals of impairment losses on those assets are primarily included within other operating expenses unless they are directly attributable to the production costs, in which case the expenses are included within the cost of sales.
Personnel expenses are primarily included within other operating expenses unless they are directly attributable to the production costs, in which case the expenses are included within the cost of sales.
Expenses relating to leases of low-value assets exclude short-term leases of low-value assets.
|
|
Year ending Dec. 31, 2025 |
|
Year ending Dec. 31, 2024 |
|---|---|---|---|---|
Cost of materials |
|
11,959 |
|
11,610 |
Depreciation and amortization |
|
1,121 |
|
1,170 |
Thereof: included within the cost of sales |
|
6 |
|
11 |
Thereof: included within personnel expenses |
|
18 |
|
15 |
Impairment losses |
|
33 |
|
38 |
Reversals of impairment losses |
|
(19) |
|
(28) |
Wages and salaries |
|
2,785 |
|
2,769 |
Social security contributions |
|
307 |
|
307 |
Pension expenses |
|
134 |
|
107 |
Personnel expenses |
|
3,226 |
|
3,184 |
Expense relating to short-term leases |
|
13 |
|
5 |
Expense relating to leases of low-value assets |
|
1 |
|
1 |
Expense relating to variable lease payments |
|
154 |
|
134 |
Further information on expenses by function is provided in these Notes. SEE NOTE 30