| 29 | Costs and expenses by nature |
The expenses are presented in the statement of profit and loss by function. The reconciliation of income by nature/purpose are as follows:
| December 31, 2017 |
December 31, 2016 |
December 31, 2015 |
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|
Raw materials and consumables used |
(4,757,593 | ) | (4,320,833 | ) | (5,654,826 | ) | ||||||
|
Employee benefit expense |
(1,985,230 | ) | (1,934,690 | ) | (1,506,791 | ) | ||||||
|
Transportation expenses |
(1,533,050 | ) | (1,394,544 | ) | (1,193,670 | ) | ||||||
|
Depreciation and amortization |
(1,889,525 | ) | (1,697,983 | ) | (1,129,015 | ) | ||||||
|
Construction cost—IFRIC 12 |
(351,193 | ) | (339,025 | ) | (408,086 | ) | ||||||
|
Selling expenses |
(82,941 | ) | (72,683 | ) | (65,096 | ) | ||||||
|
Leases and concessions expenses |
(193,252 | ) | (193,637 | ) | (141,010 | ) | ||||||
|
Leases expenses |
(15,234 | ) | (38,977 | ) | (18,135 | ) | ||||||
|
Other |
(428,145 | ) | (363,394 | ) | (341,418 | ) | ||||||
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| (11,236,163 | ) | (10,355,766 | ) | (10,458,047 | ) | |||||||
|
Cost of sales |
(9,232,210 | ) | (8,317,490 | ) | (8,645,653 | ) | ||||||
|
Selling |
(1,068,663 | ) | (1,037,542 | ) | (900,728 | ) | ||||||
|
General and administrative |
(935,290 | ) | (1,000,734 | ) | (911,666 | ) | ||||||
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| (11,236,163 | ) | (10,355,766 | ) | (10,458,047 | ) | |||||||