13.8.2. COST BY NATURE
|
|
2020 |
2019 |
% share |
|
|
2020 |
2019 |
|||
|
Materials and energy |
(50,480) |
(75,468) |
59.0% |
71.4% |
|
Cost of merchandise and raw materials sold |
(16,879) |
(16,035) |
19.7% |
15.2% |
|
External services |
(5,285) |
(4,519) |
6.2% |
4.3% |
|
Employee benefits, incl.: |
(4,102) |
(2,942) |
4.8% |
2.8% |
|
payroll expenses |
(3,176) |
(2,336) |
3.8% |
2.3% |
|
social security expenses |
(607) |
(463) |
0.7% |
0.4% |
|
Depreciation and amortisation |
(4,537) |
(3,497) |
5.3% |
3.3% |
|
Taxes and charges |
(3,579) |
(2,659) |
4.2% |
2.5% |
|
Other |
(718) |
(647) |
0.8% |
0.5% |
|
|
(85,580) |
(105,767) |
100.0% |
100.0% |
|
Change in inventories |
(1,479) |
164 |
|
|
|
Cost of products and services for own use |
872 |
141 |
|
|
|
Operating expenses |
(86,187) |
(105,462) |
|
|
|
Distribution expenses |
7,226 |
6,355 |
|
|
|
Administrative expenses |
2,314 |
1,806 |
|
|
|
Cost of sales |
(76,647) |
(97,301) |
|
|
The increase in taxes and charges in 2020 resulted mainly from the higher costs of creating a provision for the estimated amount of energy rights and energy efficiency certificates to be redeemed in connection with taking control over the ENERGA Group and the recognition of the NCR fee applicable from 1 January 2020. These costs in the account by function were charged to the distribution expenses.
