8. Operating expenses

8.1 Cost of sales

    % share
20142013 (restated data)20142013
Cost of finished goods and services sold  (76 211)  (84 809) 75.4% 78.6%
Cost of merchandise and raw materials sold  (24 799)  (23 044) 24.6% 21.4%
   (101 010)  (107 853) 100.0% 100.0%

 

8.2 Cost by nature

 % share
2014 2013 (restated data)20142013
   
Materials and energy  (70 586)  (81 023) 69.9% 75.1%
Cost of merchandise and raw materials sold  (24 799)  (23 044) 24.6% 21.4%
External services  (4 316)  (4 164) 4.3% 3.9%
Employee benefits  (2 059)  (2 099) 2.0% 1.9%
Depreciation and amortisation  (1 991)  (2 111) 2.0% 2.0%
Taxes and charges (653) (611) 0.6% 0.6%
Other  (6 383)  (1 148) 6.3% 0.9%
   (110 787)  (114 200)    
Change in inventories  (1 783) 43 1.8%  - 
Cost of products and services for own use 204 256 -0.2% -0.2%
Operating expenses  (1 579) 299    
Distribution expenses  3 920   3 883  -3.9% -3.6%
Administrative expenses  1 512   1 451  -1.5% -1.3%
Other operating expenses  5 924  714 -5.9% -0.7%
Cost of sales  (101 010)  (107 853) 100.00% 100.00%

In 2014 and in 2013 external services included research and development expenditures of PLN (14) million and PLN (13) million, respectively

 

8.3 Employees benefits costs 

 20142013 (restated data)
Payroll expenses  (1 667)  (1 660)
Future benefits expenses 40 5
Social security expenses (347) (356)
Other employee benefits expenses (85) (88)
   (2 059)  (2 099)

Future employee benefits include change in balances of provision for jubilee bonuses and post-employment benefits recognized in profit or loss.