Table:
|  | December 31, |  |
| --- | --- | --- |
|  | 2018 | 2019 |
| Wages and salaries | 158,371 | 191,459 |
| Social security | 14,802 | 17,214 |
| Pension expenses | 6,937 | 8,408 |
| Share-based payment expenses | 8,215 | 10,538 |
| Restructuring expenses | 178 | 108 |
| Total | 188,503 | 227,727 |
Paragraphs:
Personnel expenses for employees were as follows:
Personnel expenses are included in cost of sales and in operating expenses in the consolidated statement of profit or loss.
Question:
Where are personnel expense included in the consolidated statement?
Answer: cost of sales and in operating expenses