9.8.5 Property, plant and equipment of Mercus Logistyka Sp. z o.o.

in PLN millions, unless otherwise stated

As at 31 December 2022, the Group identified property, plant and equipment of a subsidiary Mercus Logistyka Sp. z o.o. as held for sale due to the fulfilment of the criteria set in IFRS 5 (i.e. they are available for immediate sale in their current state, the sale is highly probable, and it is expected that it will take place within 1 year from the date of classification as held for sale). Due to their insignificant value, these assets were not separated in the statement of financial position to a separate item „Assets held for sale (disposal group)”.