IntegratedReport2014

Accounting principles used in operating segments are in line with the accounting principles of the Group, described in note ‎3.4.4 The Management Board of PKN ORLEN and management boards of Group companies assess the segment financial results and decide about allocation of resources based on segment profit from operations plus depreciation and amortisation (EBITDA).
Revenues from transactions with external customers and transactions with other segments are carried out at arm’s length.

6.1 Revenues, costs, financial results, increase in investment expenditures by operating segments

Year 2014

Year 2013

6.2. Other segment data

6.2.1. Assets by operating segments

including:

As at 31 December 2014, non-current assets as held for sale in Downstream segment mainly relate to obtained for free of charge yellow energy rights and acquired red and green energy rights.
Operating segments include all assets except for financial assets (disclosed in notes ‎17, 21, 22) and tax assets (note 11.2). Assets used jointly by different operating segments are allocated based on revenues generated by particular operating segments.

6.2.2. Recognition and reversal of impairment allowances

including:

Impairment allowances of property, plant and equipment and intangible assets

6.2.3. Geographical information

Revenues from sale are disclosed in geographical information by customer’s premises countries

“Other countries” entry comprises of sales to customers from Switzerland, Ukraine, Denmark, Slovakia, Great Britain and Austria.

Geographical allocation of non-current assets  

Non-current assets by geographical allocation include non-current assets, intangible assets, investment property and perpetual usufruct of land

6.3. Sales revenues

6.4. Information about major customers

In 2014 and 2013 no leading customers were identified in the Group, for which turnover would exceeded 10% of total revenues from sale of the ORLEN Group.