17.2.1. Group as a lessee
Change in assets due to right-of-use
| Land | Buildings and constructions | Machinery and equipment | Vehicles and other | Total | |
|---|---|---|---|---|---|
| Net carrying amount at 01/01/2021 |
|||||
| Gross carrying amount | 2 732 | 2 153 | 138 | 1 426 | 6 449 |
| Accumulated depreciation | (167) | (377) | (38) | (569) | (1 151) |
| Impairment allowances | (36) | (4) | (2) | (4) | (46) |
| 2 529 | 1 772 | 98 | 853 | 5 252 | |
| increases/(decreases), net | 222 | 113 | (16) | 15 | 334 |
| New lease agreements. increase in lease remuneration | 344 | 285 | 11 | 450 | 1 090 |
| Depreciation | (103) | (197) | (26) | (364) | (690) |
| Net impairment allowances | (8) | (12) | – | 1 | (19) |
| Acquisition of subsidiaries | 7 | 59 | 1 | 58 | 125 |
| Change in share structure | (2) | – | – | (107) | (109) |
| Other | (16) | (22) | (2) | (23) | (63) |
| 2 751 | 1 885 | 82 | 868 | 5 586 | |
| Net carrying amount at 31/12/2021 |
|||||
| Gross carrying amount | 3 064 | 2 453 | 140 | 1 598 | 7 255 |
| Accumulated depreciation | (269) | (552) | (56) | (727) | (1 604) |
| Impairment allowances | (44) | (16) | (2) | (3) | (65) |
| 2 751 | 1 885 | 82 | 868 | 5 586 | |
| Net carrying amount at 01/01/2020 |
|||||
| 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 | |
| increases/(decreases), net | 839 | 297 | (1) | 165 | 1 300 |
| New lease agreements. increase in lease remuneration | 204 | 308 | 11 | 529 | 1 052 |
| Depreciation | (86) | (165) | (20) | (359) | (630) |
| Net impairment allowances | (12) | 1 | – | (2) | (13) |
| Change in share structure | 731 | 92 | 7 | 21 | 851 |
| Other | 2 | 61 | 1 | (24) | 40 |
| Net carrying amount at 31/12/2020 |
2 529 | 1 772 | 98 | 853 | 5 252 |
The total value of expenses from lease agreements presented in financing and operating activities in the statement of cash flows in 2021 and 2020 amounted to PLN (1,054) million and (913) million, respectively.
Maturity analysis of lease liabilities
| 31/12/2021 | 31/12/2020 | |
|---|---|---|
| up to 1 year | 679 | 713 |
| from 1 to 2 years | 1 421 | 1 372 |
| from 2 to 3 years | 437 | 410 |
| from 3 to 4 years | 452 | 334 |
| from 4 to 5 years | 299 | 329 |
| above 5 years | 5 146 | 4 946 |
| 8 434 | 8 104 | |
| Discount | (2 879) | (2 890) |
| 5 555 | 5 214 |
Amounts from lease contracts recognised in the statement of profit or loss and other comprehensive income
| 2021 | 2020 | ||
|---|---|---|---|
| Costs due to: | (361) | (259) | |
| interest on lease | Finance costs | (159) | (132) |
| short-term lease | Cost by nature: External Services | (157) | (91) |
| lease of low-value assets that are not short-term lease | Cost by nature: External Services | (6) | (7) |
| variable lease payments not recognised in valuation of lease liabilities | Cost by nature: External Services | (39) | (29) |