13.1 Expenses by nature
in PLN millions, unless otherwise stated
| from 1 October 2021 to 31 December 2021 |
from 1 October 2020 to 31 December 2020 |
from 1 January 2021 to 31 December 2021 |
from 1 January 2020 to 31 December 2020 |
|
|---|---|---|---|---|
| Depreciation of property, plant and equipment and amortisation of intangible assets | 526 | 618 | 2 254 | 2 062 |
| Employee benefits expenses | 1 692 | 1 620 | 6 443 | 5 884 |
| Materials and energy, including: | 3 110 | 2 132 | 11 962 | 7 914 |
| purchased metal-bearing materials | 1 769 | 1 100 | 7 132 | 3 974 |
| External services | 721 | 665 | 2 200 | 2 226 |
| Minerals extraction tax | 1 009 | 505 | 3 548 | 1 625 |
| Other taxes and charges | (34) | 163 | 661 | 544 |
| Reversal of impairment losses on property, plant and equipment and intangible assets | 3 | (1) | (42) | (2) |
| Reversal of write-down of inventories | (31) | (9) | (88) | (29) |
| Advertising costs and representation expenses | 25 | 22 | 72 | 61 |
| Property and personal insurance | 20 | 17 | 76 | 65 |
| Impairment losses on property, plant and equipment and intangible assets | 319 | 70 | 340 | 162 |
| Write-down of inventories | 18 | 25 | 47 | 127 |
| Other costs | 28 | 12 | 64 | 62 |
| Total expenses by nature | 7 406 | 5 839 | 27 537 | 20 701 |
| Cost of merchandise and materials sold (+) | 215 | 121 | 790 | 672 |
| Change in inventories of finished goods and work in progress (+/-) | 112 | 547 | (1 544) | 474 |
| Cost of products for internal use of the Group (-) | (504) | (510) | (1 690) | (1 376) |
| Total cost of sales, selling costs and administrative expenses, of which: | 7 229 | 5 997 | 25 093 | 20 471 |
| Cost of sales | 6 745 | 5 551 | 23 529 | 18 981 |
| Selling costs | 120 | 106 | 450 | 432 |
| Administrative expenses | 364 | 340 | 1 114 | 1 058 |