4.1 Expenses by nature
in PLN millions, unless otherwise stated
| from 1 January 2021 to 31 December 2021 |
from 1 January 2020 to 31 December 2020 |
|
| Note 9.3 Depreciation of property, plant and equipment and amortisation of intangible assets | 2 254 | 2 062 |
| Note 11.1 Employee benefits expenses | 6 443 | 5 884 |
| Materials and energy, including: | 11 962 | 7 914 |
| purchased metal-bearing materials | 7 132 | 3 974 |
| External services | 2 200 | 2 226 |
| Note 5.2 Minerals extraction tax | 3 548 | 1 625 |
| Other taxes and charges | 661 | 544 |
| Note 4.4 Reversal of impairment losses on property, plant and equipment and intangible assets | (42) | (2) |
| Note 4.4 Reversal of write-down of inventories | (88) | (29) |
| Advertising costs and representation expenses | 72 | 61 |
| Property and personal insurance | 76 | 65 |
| Note 4.4 Impairment losses on property, plant and equipment and intangible assets* | 340 | 162 |
| Note 4.4 Write-down of inventories | 47 | 127 |
| Other costs | 64 | 62 |
| Total expenses by nature | 27 537 | 20 701 |
| Cost of merchandise and materials sold (+) | 790 | 672 |
| Change in inventories of finished goods and work in progress(+/-) | (1 544) | 474 |
| Cost of products for internal use of the Group (-) ** | (1 690) | (1 376) |
| Total costs of sales, selling costs and administrative expenses, of which: | 25 093 | 20 471 |
| Cost of sales | 23 529 | 18 981 |
| Selling costs | 450 | 432 |
| Administrative expenses | 1 114 | 1 058 |
* Relates to companies of the Group, details are presented in note 3.
** The amount is mainly comprised of cost of manufacturing fixed assets by the Group – mainly stripping costs of open-pit mines.
** The amount is mainly comprised of cost of manufacturing fixed assets by the Group – mainly stripping costs of open-pit mines.