7. Operating charges
The operating charges consist of the following elements:
Research and development expenses
|
|
|
Years ended December 31, |
|
||||
|
Thousands of euros |
|
2017 |
|
2016 |
|
2015 |
|
|
Employee benefits expenses |
|
6,931 |
|
5,000 |
|
3,500 |
|
|
Depreciation and amortization |
|
3,352 |
|
3,115 |
|
2,604 |
|
|
Impairment losses |
|
10,636 |
|
— |
|
1,121 |
|
|
Lab fees and other operating expenses |
|
20,114 |
|
9,265 |
|
8,868 |
|
|
Other expenses |
|
3,180 |
|
4,074 |
|
3,540 |
|
|
|
|
|
|
|
|
|
|
|
Total |
|
44,213 |
|
21,454 |
|
19,633 |
|
|
|
|
|
|
|
|
|
|
General and administrative expenses
|
|
|
Years ended December 31, |
|
||||
|
Thousands of euros |
|
2017 |
|
2016 |
|
2015 |
|
|
Employee benefits expenses |
|
4,698 |
|
3,949 |
|
2,772 |
|
|
Depreciation and amortization expense |
|
202 |
|
89 |
|
668 |
|
|
Services and other sundry expenses |
|
4,880 |
|
3,240 |
|
2,227 |
|
|
Other expenses |
|
93 |
|
1,085 |
|
1,016 |
|
|
|
|
|
|
|
|
|
|
|
Total |
|
9,873 |
|
8,363 |
|
6,683 |
|
|
|
|
|
|
|
|
|
|
Employee benefits expenses and mandate contractors
The employee benefits expenses included in the Research and development expenses and the General and administrative expenses lines of the income statements are detailed as follows:
|
|
|
Years ended December 31, |
|
||||
|
Thousands of euros |
|
2017 |
|
2016 |
|
2015 |
|
|
Wages, salaries, fees and bonuses |
|
8,804 |
|
6,968 |
|
5,097 |
|
|
Social security cost |
|
1,033 |
|
889 |
|
624 |
|
|
Group & Hospitalization insurance |
|
101 |
|
97 |
|
43 |
|
|
Share-based compensation |
|
1,623 |
|
914 |
|
148 |
|
|
Other expenses |
|
68 |
|
82 |
|
360 |
|
|
|
|
|
|
|
|
|
|
|
Total |
|
11,629 |
|
8,949 |
|
6,272 |
|
|
|
|
|
|
|
|
|
|
At year-end, the number of employees (full-time equivalents) was as follows:
|
|
|
As at |
|
||||
|
Number of employees and mandate contractors |
|
2017 |
|
2016 |
|
2015 |
|
|
Research and development staff |
|
62 |
|
56 |
|
43 |
|
|
General and administrative staff |
|
27 |
|
24 |
|
20 |
|
|
|
|
|
|
|
|
|
|
|
Total |
|
89 |
|
80 |
|
63 |
|
|
|
|
|
|
|
|
|
|
For further details about the share-based compensation plans, see note 24.