| Current | Previous | Current | ||
| Wages and salaries | ||||
| Social security contributions | ||||
| Pension costs | ||||
| Wages, salaries, social security contributions, and pension costs | ||||
| Wages, salaries, social security contributions, and pension costs, breakdown [title] | ||||
| Allocation employee benefits | ||||
| Expenses for personnel non on payroll | ||||
| Other personnel related expenses, other | ||||
| Other expenses of employee benefits | ||||
| Other personnel related expenses, breakdown [title] | ||||
| Payments received reducing personnel expenses | ||||
| Expenses of employee benefits | ||||
| Employee expenses, breakdown [title] | ||||
| Amortisation of intangible assets | ||||
| Depreciation of property, plant and equipment | ||||
| Amortisation of intangible assets and depreciation of property, plant and equipment | ||||
| Amortisation of intangible assets and depreciation of property, plant and equipment: Breakdown | ||||
| Rental expenses | ||||
| Insurance costs | ||||
| Accommodation maintenance and repair costs | ||||
| Energy and water costs | ||||
| Cleaning costs | ||||
| Environmental and building taxes | ||||
| Additions for accomodation related maintenance provisions | ||||
| Other accomodation costs | ||||
| Accommodation costs | ||||
| Accommodation costs, breakdown [title] | ||||
| General and administrative expenses | ||||
| Expenses for inventory and appliances | ||||
| Expenses for teaching materials | ||||
| Allocation for other operational facilities | ||||
| Other expenses, other | ||||
| Other operating expenses | ||||
| Other expenses: Breakdown | ||||
| Revaluation reserve realised | ||||
| Auditors fees relating to the audit of the financial statements | ||||
| Accountant fees for other audit assignments | ||||
| Auditors fees relating to tax services | ||||
| Auditors fees relating to other non-audit procedures | ||||
| Auditors' fees | ||||
| Organisational auditor fees separate specification [title] | ||||