26a. Long-term and short-term employee benefits
in PLN thousand | As at 31 December 2017 | As at 31 December 2016 | ||||
long-term | short-term | TOTAL | long-term | short-term | TOTAL | |
Retirement pension benefits | 2 169 | 303 | 2 472 | 1 844 | 194 | 2 038 |
Defined benefits liabilities | 2 169 | 303 | 2 472 | 1 844 | 194 | 2 038 |
Individual leavings programme | 2 211 | 1 580 | 3 791 | 1 631 | 2 366 | 3 997 |
Annual bonuses | - | 3 098 | 3 098 | - | 2 993 | 2 993 |
Target bonuses | - | 693 | 693 | - | 721 | 721 |
Unused holidays accrual | - | 675 | 675 | - | 383 | 383 |
Non-competition clause | 1 855 | - | 1 855 | 1 787 | - | 1 787 |
Performance bonus | - | 838 | 838 | - | 997 | 997 |
Payroll liabilities | - | 2 371 | 2 371 | - | 2 606 | 2 606 |
Social insurance benefits | - | 1 980 | 1 980 | - | 2 155 | 2 155 |
TOTAL | 6 235 | 11 538 | 17 773 | 5 262 | 12 415 | 17 677 |
26b. Employee benefits by kind
Changes in employee benefits liabilities for the year ended 31 December 2017 | Retirement pension benefits | TOTAL |
Present value of obligations as at opening balance | 2 038 | 2 038 |
Interest cost | 74 | 74 |
Current service cost | 87 | 87 |
Decrease in liabilities regarding redemption of employee benefits | 248 | 248 |
Benefits paid | (128) | (128) |
Actuarial losses | 153 | 153 |
Employee benefit liability as at the end of the reporting period | 2 472 | 2 472 |
Carrying amount of non-current liabilities | 2 169 | 2 169 |
Carrying amount of current liabilities | 303 | 303 |
Changes in employee benefits liabilities for the year ended 31 December 2017 | Retirement pension benefits | TOTAL |
Present value of obligations as at opening balance | 1 811 | 1 811 |
Interest cost | 63 | 63 |
Current service cost | 74 | 74 |
Actuarial losses | 90 | 90 |
Employee benefit liability as at the end of the reporting period | 2 038 | 2 038 |
Carrying amount of non-current liabilities | 1 844 | 1 844 |
Carrying amount of current liabilities | 194 | 194 |
26b1. Expenses recognised in other comprehensive income
in PLN thousand | For the year ended 31 December 2017 | For the year ended 31 December 2016 |
Interest cost | 74 | 63 |
Current service cost | 87 | 74 |
Past service cost | 248 | - |
409 | 137 | |
Actuarial losses recognized in other comprehensive income | 153 | 90 |
562 | 227 |