Allego N.V. Post-effective amendment to a registration statement that is not immediately effective upon filing

Post-effective amendment to a registration statement that is not immediately effective upon filing

Breakdown of expenses by nature (Tables)

Breakdown of expenses by nature (Tables)

12 Months Ended

Dec. 31, 2021

Summary of Depreciation, Amortization and Impairments


(in €‘000)	2021			2020		2019

Included in selling and distribution expenses:
Depreciation of right-of-use assets		92			153		240
Included in general and administrative expenses:
Depreciation of property, plant and equipment		5,623			4,309		4,406
Impairments of property, plant and equipment		354			466		272
Reversal of impairments of property, plant and equipment		(381	)		—		—
Depreciation of right-of-use assets		3,316			1,652		1,072
Amortization of intangible assets		2,720			3,737		2,338
Total		11,724			10,317		8,328

Summary of Employee Benefits


(in €‘000)	2021			2020			2019
Included in selling and distribution expenses:
Wages and salaries		1,527			1,961			3,625
Social security costs		178			266			515
Pension costs		144			239			396
Termination benefits		11			360			—
Other employee costs		34			78			263
Contingent workers		4			3			139
Subtotal		1,898			2,907			4,938
Included in general and administrative expenses:
Wages and salaries		9,951			12,190			12,855
Social security costs		1,262			1,666			1,826
Pension costs		1,025			1,479			1,403
Termination benefits		42			2,674			—
Share-based payment expenses		89,636			2,450			—
Other employee costs		219			410			833
Contingent workers		3,358			3,012			9,564
Capitalized hours		(467	)		(332	)		(4,504	)
Subtotal		105,025			23,549			21,977
Total		106,923			26,456			26,915

Summary of Financial Position and the Movements in the Jubilee Provision

The amounts recorded in the consolidated statement of financial position and the movements in the jubilee provision over all reporting periods presented, are as follows:


(in €‘000)	2021			2020
Jubilee provision – Opening		78			363
Current service cost		11			122
Past service cost		(19	)		(380	)
Interest cost		—			3
Remeasurements		3			(30	)
Total amount recognized in the consolidated statement of profit or loss		(5	)		(285	)
Employer contributions		—			70
Benefit payments		—			(70	)
Jubilee provision – Closing		73			78