10.1.1.1 Property, plant and equipment of the Refining & Marketing segment
| Note | Land | Building, structures | Plants and equipment | Vehicles, other | Property, plant and equipment under construction | Total | |
| Gross carrying amount Jan 1 2021 | 1,225.6 | 5,801.6 | 7,100.4 | 1,395.5 | 440.2 | 15,963.3 | |
| Capital expenditure | – | – | – | 33.7 | 559.5 | 593.2 | |
| Transfer from property, plant and equipment under construction | 31.3 | 307.7 | 271.1 | 122.1 | (732.2) | – | |
| Borrowing costs | – | – | – | – | 2.3 | 2.3 | |
| Leases | 41.7 | 11.1 | – | 106.9 | – | 159.7 | |
| Sale | (1.9) | (12.9) | (19.6) | (11.3) | (4.7) | (50.4) | |
| Written-off expenditure on abandoned project | 9.5 | – | – | – | – | (1.5) | (1.5) |
| Other | – | 0.4 | (2.7) | (1.8) | (8.0) | (12.1) | |
| Gross carrying amount Dec 31 31 2021 | 1,296.7 | 6,107.9 | 7,349.2 | 1,645.1 | 255.6 | 16,654.5 | |
| Accumulated depreciation Jan 1 2021 | 92.6 | 2,362.1 | 3,183.4 | 709.9 | – | 6,348.0 | |
| Depreciation and amortisation | 38.8 | 223.1 | 319.2 | 189.6 | – | 770.7 | |
| Leases | (3.6) | (1.1) | – | (43.9) | – | (48.6) | |
| Sale | (1.7) | (9.5) | (17.8) | (7.7) | – | (36.7) | |
| Other | – | – | 0.1 | 1.1 | – | 1.2 | |
| Accumulated depreciation Dec 31 2021 | 126.1 | 2,574.6 | 3,484.9 | 849.0 | – | 7,034.6 | |
| Impairment losses Jan 1 2021 | 27.4 | 100.9 | 12.1 | 6.9 | 1.1 | 148.4 | |
| Recognised | 9.4 | 10.9 | 81.0 | 21.5 | – | 17.6 | 131.0 |
| Used/Reversed | – | (1.3) | (1.0) | (0.3) | (0.4) | (3.0) | |
| Impairment losses Dec 31 2021 | 38.3 | 180.6 | 32.6 | 6.6 | 18.3 | 276.4 | |
| Net carrying amount Dec 31 2021 | 1,132.3 | 3,352.7 | 3,831.7 | 789.5 | 237.3 | 9,343.5 |
(1)Capital expenditure mainly involved expansion of the service station network (PLN 190,2m), acquisition of rolling stock (PLN 80,3m), purchase of catalyst (PLN 70,7m), purchase of spare parts (PLN 33,2m), Oil Hydrocracker (HBO) Project (PLN 23,4m), construction of the rail tank loading station (PLN 12,5m), construction and modernisation of the Fuel Depot (PLN 16,8m), redevelopment of the Claus unit (sulfur recovery) (PLN 13,8m) and upgrade of LPG storage and loading capacities (PLN 9,6).
(2) Including: new lease contracts, early termination of lease contract, termination of lease contracts, modification of lease contracts, recognised decommissioning asset (see Note 10.1.3.). (3) Write-off of expenditure on abandoned gas station projects.
(4) Including: early termination of a lease contract, termination of lease contracts, modification of a lease contracts (see Note 10.1.3.).
(5) Including impairment losses on assets subject to the Remedies (PLN 127,0m) and impairment losses on the service station network (PLN 3,6m).
(2) Including: new lease contracts, early termination of lease contract, termination of lease contracts, modification of lease contracts, recognised decommissioning asset (see Note 10.1.3.). (3) Write-off of expenditure on abandoned gas station projects.
(4) Including: early termination of a lease contract, termination of lease contracts, modification of a lease contracts (see Note 10.1.3.).
(5) Including impairment losses on assets subject to the Remedies (PLN 127,0m) and impairment losses on the service station network (PLN 3,6m).
| Note | Land | Buildings, structures | Plant and equipment | Vehicles, other | Property, plant and equpiment under construction | Total | |
| Gross carrying amount Jan 1 2021 | 1,180.1 | 5,690.2 | 6,982.5 | 1,231.8 | 349.8 | 15,434.4 | |
| Capital expenditure | – | – | – | 21.7 | 403.6 | 425.3 | |
| Transfer from property, plant and equipment under construction | 10.5 | 86.9 | 134.6 | 79.0 | (311.0) | – | |
| Borrowing costs | – | – | – | – | 6.1 | 6.1 | |
| Leases | 40.2 | 28.4 | – | 80.0 | (0.4) | 148.2 | |
| Sale | (5.2) | (4.1) | (15.4) | (13.0) | (0.2) | (37.9) | |
| Written-off expenditure on abandoned project | 9.5 | – | – | – | – | (1.0) | (1.0) |
| Other | – | 0.2 | (1.3) | (4.0) | (6.7) | (11.8) | |
| Gross carrying amount Dec 31 2020 | 1,225.6 | 5,801.6 | 7,100.4 | 1,395.5 | 440.2 | 15,963.3 | |
| Accumulated depreciation Jan 31 2020 | 55.9 | 2,148.7 | 2,875.0 | 577.3 | – | 5,656.9 | |
| Depreciation and amortisation | 37.2 | 215.5 | 321.0 | 179.7 | – | 753.4 | |
| Leases | – | (0.3) | – | (37.8) | – | (38.1) | |
| Sale | (0.5) | (2.1) | (13,.3) | (10.8) | – | (26.7) | |
| Other | – | 0.3 | 0.7 | 1.5 | – | 2.5 | |
| Accumulated depreciation Dec 31 2020 | 92.6 | 2,362.1 | 3,183.4 | 709.9 | – | 6,348.0 | |
| Impairment losses Jan 1 2020 | 19.8 | 99.3 | 12.0 | 6.9 | 1.1 | 139.1 | |
| Recognised | 9.5 | 7.6 | 1.7 | 0.6 | 0.1 | – | 10.0 |
| Used/Reversed | – | (0.1) | (0.5) | (0.1) | – | (0.7) | |
| Impairment losses Dec 31 2020 | 27.4 | 100.9 | 12.1 | 6.9 | 1.1 | 148.4 | |
| Net carrying amount Dec 31 2020 | 1,105.6 | 3,338.6 | 3,904.9 | 678.7 | 439.1 | 9,466.9 |
(1)Capital expenditure mainly involved construction of delayed coking unit with auxiliary infrastructure under the EFRA Project (PLN 64.3m), expansion of the service station network (PLN 140.5m), construction of rail tank loading station (PLN 49.2m), purchase of rolling stock (PLN 54.3m) and purchase of spare parts (PLN 21.7m)..
(2) Including: new lease contracts, early termination of the lease contract, termination of lease contracts, modification of lease contracts, recognised decommissioning asset, unsettled and settled upfront payments (see Note 10.1.3).
(3) Including write-off of expenditure on abandoned gas station projects of PLN 0.9m.
(4) ) Including: early termination of a lease contract, termination of lease contracts, modification of lease contracts (see Note 10.1.3.)..
(5) ) Including impairment losses on the service station network of PLN 8.8m.
(2) Including: new lease contracts, early termination of the lease contract, termination of lease contracts, modification of lease contracts, recognised decommissioning asset, unsettled and settled upfront payments (see Note 10.1.3).
(3) Including write-off of expenditure on abandoned gas station projects of PLN 0.9m.
(4) ) Including: early termination of a lease contract, termination of lease contracts, modification of lease contracts (see Note 10.1.3.)..
(5) ) Including impairment losses on the service station network of PLN 8.8m.