06 | cost of sales
The breakdown of the cost of sales is disclosed below:
Wage and salary costs
Social security contributions
Premiums for defined contribution pension schemes
EXCEPTIONAL COST OF SALES RELATING TO URSSAF ASSESSMENT
TOTAL COST OF SALES
Social securities contributions for 2015 include an amount of € 14,862 relating to the assessment received from French social security authority URSSAF. The matter concerns an assessment for 2009 and 2010 in connection with a social security investigation imposed in 2011. In February 2012 the group lodged an appeal against the assessment with the Commission de Recours Amiable which was dismissed on 21 June 2012. The group subsequently lodged an appeal with the Tribunal des Affaires de Sécurité Sociale at the end of July 2012 and the court ruled in the group’s favour on 3 September 2014. URSSAF subsequently appealed. In view of the ruling by the Tribunal des Affaires de Sécurité Sociale and based on the group’s position that the payments were in accordance with the law, the amount was recognised as a contingent liability in the previous year. Now that the French court has ruled in favour of URSSAF’s appeal, the total costs for the assessment including interest (€ 14,862 included in cost of sales, € 826 included in other costs and € 4,640 included in finance income for a total of € 20,328) are charged to the income statement. The group has appealed this ruling with the highest court.