For full accounts:
((62 + 1521 + 1522) / AV) x 100
In %.
For concise accounts:
(62 / AV) x 100
In %.
These are the costs of personnel as a percentage of added value. The added value as defined above can be broken down into payroll costs, financial charges, depreciation in the broadest sense, tax and excise duties, profit (or loss).
Sometimes payroll costs exceed added value. This means that the bill for personnel is greater than the turnover. It goes without saying that such a situation is unsustainable.