Change in assets due to right-of-use
| Land | Buildings and constructions | Machinery and equipment | Vehicles and other | Total | |
| Net carrying amount at 01/01/2019 – Impact of IFRS 16 adoption |
|||||
| Gross carrying amount | 1,544 | 984 | 95 | 697 | 3,320 |
| Impairment allowances | – | – | (2) | (2) | (4) |
| 1,544 | 984 | 93 | 695 | 3,316 | |
| increases/(decreases), net | |||||
| New lease agreements, increase in leasing remuneration | 160 | 514 | 7 | 312 | 993 |
| Depreciation | (54) | (135) | (15) | (321) | (525) |
| Impairment allowances | (24) | (5) | – | – | (29) |
| Recognition | (52) | (4) | – | (1) | (57) |
| Reversal | 24 | 4 | – | – | 28 |
| Reclassifications * | 97 | 150 | 19 | 49 | 315 |
| Other | (33) | (33) | (5) | (47) | (118) |
| 1,690 | 1,475 | 99 | 688 | 3,952 | |
| Net carrying amount at 31/12/2019 |
|||||
| Gross carrying amount | 1,795 | 1,685 | 125 | 1,012 | 4,617 |
| Accumulated depreciation | (81) | (205) | (24) | (322) | (632) |
| Impairment allowances | (24) | (5) | (2) | (2) | (33) |
| 1,690 | 1,475 | 99 | 688 | 3,952 |
The total value of expenses from lease agreements presented in financing activities in the statement of cash flows in 2019 amounted to PLN 724 million.
Maturity analysis of lease liabilities
| 31/12/2019 | |
|---|---|
| up to 1 year | 618 |
| from 1 to 2 years | 1,135 |
| from 2 to 3 years | 279 |
| from 3 to 4 years | 222 |
| from 4 to 5 years | 193 |
| above 5 years | 3,416 |
| 5,863 | |
| Discount | (1,865) |
| 3,998 |
Amounts from lease contracts recognised in the statement of profit or loss and other comprehensive income
| 2019 | ||
|---|---|---|
| Costs due to: | (251) | |
| interest on lease | Finance costs | (100) |
| short-term lease | Cost by nature: External Services | (112) |
| lease of low-value assets that are not short-term lease | Cost by nature: External Services | (6) |
| variable lease payments not recognised in valuation of lease liabilities | Cost by nature: External Services | (33) |