18a. Deferred tax assets and liabilities
Assets | Liabilities | Net value | ||||
in PLN thousand | As at 31 December 2017 | As at 31 December 2016 | As at 31 December 2017 | As at 31 December 2016 | As at 31 December 2017 | As at 31 December 2016 |
Property, plant and equipment and investment property | - | - | (91 735) | (83 631) | (91 735) | (83 631) |
Inventories | 891 | 869 | (2 361) | (2 549) | (1 470) | (1 680) |
Receivables | 118 | 192 | (698) | (753) | (580) | (561) |
Employee benefits | 2 799 | 2 690 | - | - | 2 799 | 2 690 |
Provisions | 9 589 | 8 291 | - | - | 9 589 | 8 291 |
Other | 55 | 50 | (55) | (112) | - | (62) |
Deferred tax assets/liabilities | 13 452 | 12 092 | (94 849) | (87 045) | (81 397) | (74 953) |
Set off of tax | (13 452) | (12 092) | 13 452 | 12 092 | - | - |
Net deferred tax assets/liabilities in the statement of financial position | - | - | (81 397) | (74 953) | (81 397) | (74 953) |
18c. Changes in temporary differences in the period
in PLN thousand | Balance at 01.01.2017 | Changes in temporary differences recognised in the statement of comprehensive income | Balance at 31.12.2017 |
Property, plant and equipment and investment property | (440 160) | (42 655) | (482 815) |
Inventories | (8 843) | 1 106 | (7 737) |
Receivables | (2 953) | (100) | (3 053) |
Employee benefits | 14 154 | 578 | 14 732 |
Provisions | 43 635 | 6 831 | 50 466 |
Other | (322) | 332 | - |
(394 489) | (33 918) | (428 407) |
in PLN thousand | Balance at 01.01.2016 | Changes in temporary differences recognised in the statement of comprehensive income | Balance at 31.12.2016 |
Property, plant and equipment and investment property | (398 161) | (41 999) | (440 160) |
Other investments | (1) | 1 | - |
Inventories | (9 092) | 249 | (8 843) |
Receivables | (2 874) | (79) | (2 953) |
Employee benefits | 26 590 | (12 436) | 14 154 |
Provisions | 28 698 | 14 937 | 43 635 |
Other | 402 | (724) | (322) |
Tax losses carried forward | 34 130 | (34 130) | - |
(320 308) | (74 181) | (394 489) |