(25)Expenses by Nature
(a)Amortization and depreciation
Expenses for the amortization and depreciation of intangible assets and property, plant and equipment, incurred during 2017, 2016 and 2015 classified by functions are as follows:
|
|
|
Thousands of Euros |
|
||||
|
|
|
31/12/2017 |
|
31/12/2016 |
|
31/12/2015 |
|
|
Cost of sales |
|
135,186 |
|
126,998 |
|
110,898 |
|
|
Research and development |
|
14,721 |
|
13,050 |
|
13,654 |
|
|
Selling, general & administration expenses |
|
65,583 |
|
61,821 |
|
65,203 |
|
|
|
|
|
|
|
|
|
|
|
|
|
215,490 |
|
201,869 |
|
189,755 |
|
|
|
|
|
|
|
|
|
|
(b)Other operating income and expenses
Other operating income and expenses incurred during 2017, 2016 and 2015 by function are as follows:
|
|
|
Thousands of Euros |
|
||||
|
|
|
31/12/2017 |
|
31/12/2016 |
|
31/12/2015 |
|
|
Cost of sales |
|
416,020 |
|
454,097 |
|
426,531 |
|
|
Research and development |
|
129,579 |
|
113,078 |
|
118,667 |
|
|
Selling, general & administration expenses |
|
460,959 |
|
393,523 |
|
403,944 |
|
|
|
|
|
|
|
|
|
|
|
|
|
1,006,558 |
|
960,698 |
|
949,142 |
|
|
|
|
|
|
|
|
|
|
Details by nature are as follows:
|
|
|
Thousands of Euros |
|
||||
|
|
|
31/12/2017 |
|
31/12/2016 |
|
31/12/2015 |
|
|
Changes in trade provisions |
|
3,648 |
|
(22,069 |
) |
(763 |
) |
|
Professional services |
|
211,579 |
|
190,003 |
|
173,990 |
|
|
Commissions |
|
18,473 |
|
20,147 |
|
20,474 |
|
|
Supplies and auxiliary materials |
|
131,932 |
|
119,014 |
|
115,471 |
|
|
Operating leases (note 28) |
|
80,136 |
|
74,945 |
|
70,496 |
|
|
Freight |
|
105,292 |
|
96,680 |
|
83,352 |
|
|
Repair and maintenance expenses |
|
103,518 |
|
89,797 |
|
81,087 |
|
|
Advertising |
|
49,893 |
|
51,233 |
|
47,860 |
|
|
Insurance |
|
21,529 |
|
20,008 |
|
19,501 |
|
|
Royalties |
|
11,241 |
|
9,217 |
|
9,386 |
|
|
Travel expenses |
|
58,171 |
|
53,239 |
|
52,606 |
|
|
External services |
|
82,699 |
|
43,231 |
|
56,743 |
|
|
R&D Expenses |
|
89,977 |
|
78,379 |
|
81,319 |
|
|
Other |
|
38,470 |
|
136,874 |
|
137,620 |
|
|
|
|
|
|
|
|
|
|
|
Other operating income&expenses |
|
1,006,558 |
|
960,698 |
|
949,142 |
|
|
|
|
|
|
|
|
|
|