Sales and marketing expenses and General and administrative expense are comprised of the following:


Sales and marketing expenses	2024		2023		2022
Salaries and wages (i)		18,130		13,344		10,800
Marketing expenses (ii)		3,496		3,776		2,535
Total		21,626		17,120		13,335


General and administrative expenses	2024		2023		2022
Salaries and wages (iii)		54,931		36,727		24,697
Third-party services (iv)		22,600		18,500		12,431
Other operating expenses (v)		23,694		15,341		11,215
Total		101,225		70,568		48,343

(i)

Represents salaries and wages related to FTEs the Group’s Sales and marketing department. For further detail on total salaries and wages refer to Note 9: Employee Benefits.

(ii)

Represents expenses related to trade marketing events, the distribution and production of marketing and advertising campaigns mostly related to public relations expenses, third-party sales commissions, and online performance marketing.

(iii)

Represents salaries and wages related to administrative FTEs. For further detail on total salaries and wages refer to Note 9: Employee Benefits.

(iv)

Includes Advisors’ fees, Legal fees, Auditors’ fees and Human resources’ fees.

(v)

Includes office rent and related expenses, amortization of right-of-use assets, intangible assets and depreciation of property, plant and equipment, taxes, travel and other expenses.