Accounting rules
The Group presents costs using the comparative approach (costs by nature).
Costs have an impact on financial result to the extent that they apply to a given reporting period, thus ensuring that they are commensurate to revenue or other economic benefits.
Costs by nature
| Depreciation/amortisation | Year ended | |
|---|---|---|
| Employee benefit costs | 31 December 2021 | 31 December 2020 |
| – remuneration | (1 539 286) | (1 598 063) |
| – social insurance and other benefits | (2 124 682) | (1 963 108) |
| Use of materials and raw materials and value of goods and materials sold | (1 562 311) | (1 448 846) |
| – use of materials and energy | (562 371) | (514 262) |
| – value of goods and materials sold | (4 783 294) | (3 643 315) |
| Value of purchased electricity and gas for sales purposes | (4 549 180) | (3 223 367) |
| Third-party services | (234 114) | (419 948) |
| – transmission services | (8 655 752) | (7 514 300) |
| – other third-party services | (1 406 324) | (1 386 312) |
| Taxes and fees | (440 669) | (472 104) |
| Total | (965 655) | (914 208) |
| (471 578) | (443 407) | |
| (18 980 916) | (16 548 505) | |
Employee benefit costs
| Year ended | ||
|---|---|---|
| 31 December 2021 | 31 December 2020 | |
| Wage costs | (1 562 311) | (1 448 846) |
| – present wages | (1 503 023) | (1 352 972) |
| – longevity bonuses | (7 890) | (41 570) |
| – retirement and disability severance payments | (8 969) | (10 104) |
| – Other | (42 429) | (44 200) |
| Cost of social insurance and other benefits | (562 371) | (514 262) |
| – social security contributions (ZUS) | (319 811) | (285 665) |
| – contributions to Company Social Benefit Fund (ZFŚS) | (61 015) | (59 076) |
| – other social benefits | (103 621) | (97 508) |
| – other post-employment benefits | (61) | (1 568) |
| – Other | (77 863) | (70 445) |
| Total | (2 124 682) | (1 963 108) |
The costs of longevity awards and retirement/disability severance payments as presented in the above note are actual costs.