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7.2 Costs by nature and function
ACCOUNTING POLICIES
Cost of sales
Cost of goods sold includes:
- production costs incurred in the reporting period adjusted for related changes in inventories (finished goods, semi-finished products and production in progress) and costs related to production of goods for own use,
- value of electricity, goods and materials sold at cost,
- changes in the fair value of financial instruments related to coal measured at fair value, as well as changes in the valuation of coal stocks measured at fair value.
Production costs directly attributable to the revenue generated by the entities affect the Group’s financial result for the reporting period in which the revenue occurred.
Production costs that are only indirectly attributable to revenue or other economic benefits generated by the Group affect the Group’s profit or loss for the part of the reporting period, ensuring that they are commensurate with revenue or other economic benefits.
(in PLNm) | Year ended December 31, 2022 |
Year ended December 31, 2021 restated data |
---|---|---|
COSTS BY NATURE | ||
Depreciation, amortisation and impairment losses | 4.371 | 4.419 |
Materials and energy | 11.348 | 5.993 |
External services | 2.787 | 2.499 |
Taxes and fees | 23.278 | 13.988 |
Employee benefits expenses | 6.092 | 5.098 |
Other costs by nature | 436 | 365 |
TOTAL COST BY NATURE | 48.312 | 32.362 |
Change in product inventories | (7) | 4 |
Cost of products and services for internal purposes | (689) | (563) |
Distribution and selling expenses | (2.012) | (1.515) |
General and administrative expenses | (1.382) | (1.028) |
Cost of goods and materials sold | 23.472 | 19.903 |
COST OF SALES | 67.694 | 49.163 |