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ENAV S.p.A. Financial Statement
costs following the new contracts signed in 2015; v) the decrease in the costs for
professional services, which in the previous period had initially been classified under
property, plant and equipment and intangible assets, and then reclassified as an
expense following the transition to international accounting standards, given that
they did not have the prerequisites to be recognised under those items.
Leases and rentals have decreased by € 1,206 thousand due to the termination of
rental contracts for certain properties following the transfer of staff to the new
offices located in the same area of the Area Control Centre at Ciampino, starting
from 1 October 2014.
26.Personnel costs
Personnel costs amount to € 411,843 thousand and show an increase compared to
the previous period of € 8,630 thousand as seen in the table below:
Wages and salaries. of which: 31.12.2015 31.12.2014 Change
fixed remuneration
variable remuneration 241.731 235.704 6.027
Total wages and salaries 47.244 46.339 905
Social security contributions
Employees’ leaving entitlement 288.975 282.043 6.932
Other costs 94.836 93.353 1.483
Total personnel costs 18.418 17.864
9.614 9.953 554
(339)
411.843 403.213 8.630
The item salaries and wages went up in total by € 6,932 thousand, of which € 6,027
thousand refers to the fixed portion of remuneration for: i) changes in qualification
and an increase in the monthly bonus (“superminimo”) due to the salary restructuring
of CTA personnel that involves around € 1.4 million; ii) increases in remuneration
in accordance with the National Collective Labour Agreements (CCNL) with effect
from October 2014, which in the current period refers to around € 2.5 million for the
entire year; iii) natural rises in remunerations impacting for around € 1.8 million; iv)
hiring of CTA and EAV operational personnel. The variable portion of remuneration
shows an increase of € 905 thousand with a different trend in the individual
components making up the item, which results in a drop in overtime worked by both
operational and structure personnel and in the vacation time earned but not taken
by employees, thanks to the company’s focus of ensuring that leave was duly taken
by both operational and administrative staff. An increase was noted on the other
hand in the cost items relating to transfer and travelling allowances due to the start-
up of the low traffic volumes airports project.
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