| 21. | Employee benefits expenses |
| (a) | Employee benefits expenses are made up as follow: |
| 2017 | 2016 | 2015 | ||||||||||
| S/(000) | S/(000) | S/(000) | ||||||||||
| Wages and salaries | 95,684 | 101,250 | 87,052 | |||||||||
| Workers’ profit sharing, note 13 | 21,554 | 18,692 | 23,393 | |||||||||
| Social contributions | 20,626 | 23,687 | 17,739 | |||||||||
| Legal bonuses | 14,133 | 13,477 | 12,124 | |||||||||
| Vacations | 12,572 | 11,974 | 11,338 | |||||||||
| Long-term compensation, note 13 | 11,401 | 16,088 | 14,159 | |||||||||
| Cessation payments | 9,201 | 19,184 | 6,834 | |||||||||
| Training | 2,557 | 1,510 | 3,429 | |||||||||
| Others | 1,214 | 1,432 | 1,972 | |||||||||
| 188,942 | 207,294 | 178,040 | ||||||||||
| (b) | Employee benefits expenses are allocated as follows: |
| 2017 | 2016 | 2015 | ||||||||||
| S/(000) | S/(000) | S/(000) | ||||||||||
| Cost of sales, note 18 | 76,523 | 90,139 | 67,681 | |||||||||
| Administrative expenses, note 19 | 94,437 | 100,059 | 94,129 | |||||||||
| Selling and distribution expenses, note 20 | 17,982 | 17,096 | 16,230 | |||||||||
| 188,942 | 207,294 | 178,040 | ||||||||||