RUBIS - 2019 Universal Registration Document

8 FINANCIAL STATEMENTS - 2019 Consolidated financial statements and notes

5.3 PERSONNEL COSTS

The Group’s personnel costs break down as follows:

12/31/2019

12/31/2018 (1)

(in thousands of euros)

Salaries and wages

138,435

123,972

Management compensation Social security contributions

3,517

2,314

57,327

51,589

TOTAL

199,279

177,875

(1) The 2018 income statement was restated in accordance with IFRS 5 (see note 3.3).

The Group’s average headcount breaks down as follows:

12/31/2019

Average headcount of fully consolidated companies by category

Executives

544

Employees and workers Supervisors and technicians

2,240

735

TOTAL

3,519

12/31/2019

Average headcount of fully consolidated companies

12/31/2018

New hires (1)

Departures

TOTAL

3,121

810

(412)

3,519

(1) Of which 264 in newly consolidated entities (KenolKobil Group).

12/31/2019

Share of average headcount of proportionately consolidated companies

TOTAL

13

5.4 EXTERNAL EXPENSES

12/31/2019

12/31/2018 (1)

(in thousands of euros)

Leases and rental expenses

10,556 22,949 386,991 420,496

22,207 21,076 364,702 407,984

Compensation of intermediaries and professional fees

Other external services (2)

TOTAL

(1) The 2018 income statement was restated in accordance with IFRS 5 (see note 3.3). (2) Also includes rents.

5.5 NET DEPRECIATION AND PROVISIONS

12/31/2019

12/31/2018 (1)

(in thousands of euros)

Intangible assets

3,692

2,651

Property, plant and equipment

118,766

91,488 (3,177) (12,646) 78,315

Current assets

(4,533)

Operating contingencies and expenses

5,016

TOTAL

122,942

(1) The 2018 income statement was restated in accordance with IFRS 5 (see note 3.3).

258 i Rubis 2019 Universal Registration Document