8.1 Cost of sales
| % share | ||||
|---|---|---|---|---|
| 2014 | 2013 (restated data) | 2014 | 2013 | |
| Cost of finished goods and services sold | (76 211) | (84 809) | 75.4% | 78.6% |
| Cost of merchandise and raw materials sold | (24 799) | (23 044) | 24.6% | 21.4% |
| (101 010) | (107 853) | 100.0% | 100.0% | |
8.2 Cost by nature
| % share | ||||
|---|---|---|---|---|
| 2014 | 2013 (restated data) | 2014 | 2013 | |
| Materials and energy | (70 586) | (81 023) | 69.9% | 75.1% |
| Cost of merchandise and raw materials sold | (24 799) | (23 044) | 24.6% | 21.4% |
| External services | (4 316) | (4 164) | 4.3% | 3.9% |
| Employee benefits | (2 059) | (2 099) | 2.0% | 1.9% |
| Depreciation and amortisation | (1 991) | (2 111) | 2.0% | 2.0% |
| Taxes and charges | (653) | (611) | 0.6% | 0.6% |
| Other | (6 383) | (1 148) | 6.3% | 0.9% |
| (110 787) | (114 200) | |||
| Change in inventories | (1 783) | 43 | 1.8% | - |
| Cost of products and services for own use | 204 | 256 | -0.2% | -0.2% |
| Operating expenses | (1 579) | 299 | ||
| Distribution expenses | 3 920 | 3 883 | -3.9% | -3.6% |
| Administrative expenses | 1 512 | 1 451 | -1.5% | -1.3% |
| Other operating expenses | 5 924 | 714 | -5.9% | -0.7% |
| Cost of sales | (101 010) | (107 853) | 100.00% | 100.00% |
In 2014 and in 2013 external services included research and development expenditures of PLN (14) million and PLN (13) million, respectively
8.3 Employees benefits costs
| 2014 | 2013 (restated data) | |
|---|---|---|
| Payroll expenses | (1 667) | (1 660) |
| Future benefits expenses | 40 | 5 |
| Social security expenses | (347) | (356) |
| Other employee benefits expenses | (85) | (88) |
| (2 059) | (2 099) |
Future employee benefits include change in balances of provision for jubilee bonuses and post-employment benefits recognized in profit or loss.