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


Sales and marketing expenses	2023		2022		2021
Salaries and wages (i)		13,344		10,800		5,126
Marketing expenses (ii)		3,776		2,535		790
Total		17,120		13,335		5,916


General and administrative expenses	2023		2022		2021
Salaries and wages (iii)		36,727		24,697		20,827
Third-party services (iv)		18,500		12,431		12,632
Office expenses (v)		4,886		3,106		2,445
Travel and other operating expenses		6,940		4,755		2,330
Amortization and depreciation (vi)		3,515		3,354		2,403
Total		70,568		48,343		40,637

(i)

Represents salaries and wages related to FTE’s 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 FTE’s. 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 services fees. In 2023, third-party services included costs of USD 1,663 (2,014 in 2022) related to an internal review of allegations made by a short-seller, including fees from independent counsel, independent global expert services and forensic accounting advisory firm. In 2021, third-party services included USD 5,158 of Secondary offering expenses, and transaction costs related to the acquisition of PrimeiroPay assets.

(v)

Represents office rent and related expenses.

(vi)

Includes the amortization of right-of-use assets, intangible assets and depreciation of property, plant and equipment. Refer to Note 10: Amortization and Depreciation, for further detail.