6. Expenses by nature

in PLN thousand For the year ended
31 December 2017
For the year ended
31 December 2016
Depreciation and amortisation (142 316) (146 452)
Materials and energy (415 139) (427 721)
External services (100 260) (100 567)
Taxes and charges, including: (78 044) (75 972)
CO2 allowances (35 569) (49 051)
Costs of employee benefits (71 476) (66 456)
Other expenses by nature (10 513) (8 102)
Total expenses by nature (817 748) (825 270)
Cost of merchandise and raw materials sold (9 500) (21 948)
Total cost of goods, merchandise and raw material sold, selling expenses and general and administrative expenses (827 248) (847 218)
Distribution expenses 3 236 2 903
General and administrative expenses 7 139 6 500
Cost of sales (816 873) (837 815)
6. Expenses by nature
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