| 32. | Revenue (expenses) by type |
The Company opted to present the statements of income by function. The table below shows the detailed costs and expenses by nature:
| 12.31.2017 | 12.31.2016 | 12.31.2015 | ||||||||||
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As presented as statements of Income: |
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Revenue |
5,839.3 | 6,217.5 | 5,928.1 | |||||||||
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Cost of sales and services |
(4,773.4 | ) | (4,980.7 | ) | (4,816.8 | ) | ||||||
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Administrative |
(179.1 | ) | (164.3 | ) | (182.0 | ) | ||||||
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Selling |
(307.0 | ) | (368.6 | ) | (361.6 | ) | ||||||
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Research |
(49.2 | ) | (47.6 | ) | (41.7 | ) | ||||||
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Other income (expenses), net |
(202.5 | ) | (450.0 | ) | (194.2 | ) | ||||||
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Equity in losses on associates |
1.2 | (0.3 | ) | (0.3 | ) | |||||||
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Operating profit before financial income |
329.3 | 206.0 | 331.5 | |||||||||
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Revenue (expenses) by nature: |
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Revenue from sales of goods |
5,026.0 | 5,402.6 | 5,268.5 | |||||||||
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Revenue from sales of services |
905.8 | 889.1 | 769.4 | |||||||||
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Sales deductions and tax on revenue |
(92.5 | ) | (74.2 | ) | (109.8 | ) | ||||||
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General manufacturing costs (i) |
(4,430.7 | ) | (4,612.3 | ) | (4,500.0 | ) | ||||||
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Depreciation |
(196.5 | ) | (194.5 | ) | (161.9 | ) | ||||||
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Amortization |
(146.2 | ) | (173.9 | ) | (154.9 | ) | ||||||
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Personnel expenses |
(245.4 | ) | (261.6 | ) | (294.9 | ) | ||||||
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Selling expenses |
(53.8 | ) | (83.6 | ) | (66.4 | ) | ||||||
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Provision for penalties |
(10.1 | ) | (228.0 | ) | — | |||||||
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Restructuring expenses |
(6.4 | ) | (117.3 | ) | — | |||||||
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Other income (expense) |
(420.9 | ) | (340.3 | ) | (418.5 | ) | ||||||
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Operating profit before financial income |
329.3 | 206.0 | 331.5 | |||||||||
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| (i) | Refers to costs of materials, direct labor and general manufacturing expenses. |