4.4 Reversal and recognition of impairment losses on assets recognised in the statement of profit or loss
in PLN millions, unless otherwise stated
| from 1 January 2021 to 31 December 2021 |
from 1 January 2020 to 31 December 2020 |
|
|---|---|---|
| Reversal of impairment losses on assets recognised in: | ||
| cost of sales, of which: | 130 | 31 |
| Note 4.1 reversal of impairment loss on property, plant and equipment and intangible assets | 42 | 2 |
| reversal of write-down of inventories | 88 | 29 |
| Note 6.2 gains due to reversal of allowances for impairment of loans granted to a joint venture | 2 380 | 74 |
| other operating income, of which: | 32 | 12 |
| reversal of impairment losses on fixed assets under construction | 2 | – |
| reversal of an allowance for impairment of trade receivables | 8 | 2 |
| reversal of an allowance for impairment of other financial receivables | 19 | 9 |
| reversal of an allowance for impairment of other non-financial receivables | 3 | 1 |
| Reversal of impairment losses, total | 2 542 | 117 |
| Impairment losses on assets, recognised in: | ||
| cost of sales, of which: | 387 | 291 |
| Note 4.1 impairment loss on property, plant and equipment and intangible assets | 340 | 162 |
| write-down of inventories | 47 | 129 |
| other operating costs, of which: | 51 | 83 |
| Note 4.2 impairment losses on fixed assets under construction and intangible assets not yet available for use | 38 | 77 |
| Note 4.2 allowance for impairment of trade receivables | 5 | – |
| Note 4.2 allowance for impairment of other financial receivables | 8 | 5 |
| allowance for impairment of loans granted | – | 1 |
| Impairment losses, total | 438 | 374 |