4.4 Reversal and (recognition) of impairment losses on assets recognised in the statement of profit or loss
in PLN millions, unless otherwise stated
| from 1 January 2022 to 31 December 2022 | from 1 January 2021 to 31 December 2021 | ||
| Reversal of impairment losses on assets recognised in: | |||
| cost of sales, of which: | 58 | 130 | |
| Note 4.1 | reversal of impairment loss on property, plant and equipment and intangible assets | ||
| reversal of write-down of inventories | 55 | 88 | |
| Note 6.2 | gains due to reversal of allowances for impairment of loans granted to a joint venture | 873 | 2 380 |
| other operating income, of which: | 5 | 32 | |
| reversal of impairment losses on fixed assets under construction | – | 2 | |
| Note 4.2 | reversal of an allowance for impairment of trade receivables | 2 | 8 |
| Note 4.2 | reversal of an allowance for impairment of other financial receivables | 3 | 19 |
| reversal of an allowance for impairment of other non-financial receivables | – | 3 | |
| Reversal of impairment losses, total | 936 | 2 542 | |
| Impairment losses on assets, recognised in: | |||
| cost of sales, of which: | (157) | (387) | |
| Note 4.1 | impairment loss on property, plant and equipment and intangible assets | (83) | (340) |
| write-down of inventories | (74) | (47) | |
| other operating costs, of which: | (73) | (51) | |
| Note 4.2 | impairment losses on fixed assets under construction and intangible assets not yet available for use | (64) | (38) |
| allowance for impairment of non-financial receivables | (4) | – | |
| Note 4.2 | allowance for impairment of trade receivables | (4) | (5) |
| Note 4.2 | allowance for impairment of other financial receivables | (1) | (8) |
| Impairment losses, total | (230) | (438) |