4. Expenses by nature

in PLN thousand For the year ended
31 December 2017
For the year ended
31 December 2016
Depreciation and amortisation (102 290) (108 277)
Materials and energy (210 000) (233 986)
External services (73 404) (71 606)
Taxes and charges, including: (57 062) (52 636)
CO2 allowances (35 569) (32 593)
Costs of employee benefits (52 547) (45 752)
Other expenses by nature (7 260) (5 505)
Total expenses by nature (502 563) (517 762)
Cost of merchandise and raw materials sold (239) (390)
Total cost of goods, merchandise and raw material sold, distribution expenses and general and administrative expenses (502 802) (518 152)
Distribution expenses and general and administrative expenses 2 276 1 761
General and administrative expenses 5 064 3 966
Cost of sales (495 462) (512 425)
4.Expenses by nature
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