31.1 Associates and jointly controlled entities
The total value of transactions with such entities is presented in the table below.
| (in PLNm) | Year ended December 31, 2022 |
Year ended December 31, 2021 |
|---|---|---|
| Sales to associates and jointly controlled entities | 22 | 162 |
| Purchases from associates and jointly controlled entities | 1.316 | 2.092 |
| (in PLNm) | As at December 31, 2022 |
As at December 31, 2021 |
|---|---|---|
| Trade receivables from associates and jointly controlled entities | 6 | 51 |
| Trade liabilities to associates and jointly controlled entities | 17 | 178 |
The turnover and settlement balances result from transactions with Polska Grupa Górnicza S.A., PEC w Bogatyni S.A. and Polimex-Mostostal S.A.