Accounting policies
Costs of services rendered
The costs of services rendered correspond to the costs incurred by each one of JMH departments in rendering technical and specialised services to its subsidiaries.
Administrative costs
The administrative costs shown in the income statement include, among others, the costs incurred by each of the departments of JMH not corresponding to services rendered, as well as the non-deductible VAT arising from the application of the effective allocation method.
Other operating profits/losses
Other operating profits/losses include the costs not related with the services rendered to its subsidiaries and the costs not directly related with the role as Holding of the Group.
3.1. Operational costs by nature
|
|
2023 |
|
2022 |
|---|---|---|---|---|
Supplies and services |
|
35,437 |
|
32,812 |
Rents (note 11.3) |
|
1,723 |
|
1,559 |
Staff costs (note 4.1) |
|
75,285 |
|
60,760 |
Depreciation and amortisation of tangibles and intangibles assets |
|
1,509 |
|
1,746 |
Depreciation of right-of-use assets (note 11.3) |
|
756 |
|
466 |
Other natures of profit/loss |
|
2,209 |
|
11,578 |
Total |
|
116,919 |
|
108,921 |
As of 31 December 2023, caption of other natures of profit and loss include donations in the amount of €1,746 thousand (2022: €10,142 thousand).