{
"documentInfo": {
"documentType": "https://xbrl.org/2021/xbrl-json",
"features": {
"xbrl:canonicalValues": true
},
"namespaces": {
"ifrs-full": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
"inpostsa": "http://inpostsa.com/xbrl/2022",
"iso4217": "http://www.xbrl.org/2003/iso4217",
"scheme": "http://standards.iso.org/iso/17442",
"xbrl": "https://xbrl.org/2021",
"xbrli": "http://www.xbrl.org/2003/instance"
},
"linkTypes": {
"ftTyp_fact-footnote": "http://www.xbrl.org/2003/arcrole/fact-footnote"
},
"linkGroups": {
"ftGrp_default": "http://www.xbrl.org/2003/role/link"
},
"taxonomy": [
"http://inpostsa.com/xbrl/2022/inpostsa-2022-12-31.xsd"
]
},
"facts": {
"fact-1": {
"value": "Consolidated Financial Statements",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfFinancialStatements",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-6": {
"value": " InPost Group",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-2": {
"value": "for the period of 12 months ended on 31 December 2022 ",
"dimensions": {
"concept": "ifrs-full:PeriodCoveredByFinancialStatements",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-5": {
"value": "in millions",
"dimensions": {
"concept": "ifrs-full:LevelOfRoundingUsedInFinancialStatements",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-3": {
"value": "70, route d\u2019Esch L-1470 Luxembourg Grand Duchy of Luxembourg",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-4": {
"value": "Luxembourg",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-7": {
"value": "2022-12-31",
"dimensions": {
"concept": "ifrs-full:DateOfEndOfReportingPeriod2013",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-38": {
"value": "7060200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Revenue",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-39": {
"value": "4581900000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Revenue",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-40": {
"value": "18900000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-41": {
"value": "20300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-42": {
"value": "972300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DepreciationAndAmortisationExpense",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-43": {
"value": "609700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DepreciationAndAmortisationExpense",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-44": {
"value": "208300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RawMaterialsAndConsumablesUsed",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-45": {
"value": "89200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RawMaterialsAndConsumablesUsed",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-46": {
"value": "3961000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ServicesExpense",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-47": {
"value": "2407600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ServicesExpense",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-48": {
"value": "6800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:TaxExpenseOtherThanIncomeTaxExpense",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-49": {
"value": "9800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:TaxExpenseOtherThanIncomeTaxExpense",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-50": {
"value": "670100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:WagesAndSalaries",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-51": {
"value": "493100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:WagesAndSalaries",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-52": {
"value": "171900000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:SocialSecurityContributions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-53": {
"value": "100400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:SocialSecurityContributions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-54": {
"value": "77300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherExpenseByNature",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-55": {
"value": "30200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherExpenseByNature",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-56": {
"value": "41500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CostOfMerchandiseSold",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-57": {
"value": "14300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CostOfMerchandiseSold",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-58": {
"value": "-18000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherOperatingIncomeExpense",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-59": {
"value": "-15100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherOperatingIncomeExpense",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-60": {
"value": "9800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-61": {
"value": "6400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-62": {
"value": "6137000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ExpenseByNature",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-63": {
"value": "3775800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ExpenseByNature",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-64": {
"value": "942100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-65": {
"value": "826400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-66": {
"value": "32300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:FinanceIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-67": {
"value": "16100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:FinanceIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-68": {
"value": "305600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-69": {
"value": "129700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-70": {
"value": "668800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-71": {
"value": "712800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-72": {
"value": "212300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-73": {
"value": "221500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-74": {
"value": "456500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromContinuingOperations",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-75": {
"value": "491300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromContinuingOperations",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-76": {
"value": "-100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromDiscontinuedOperations",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-77": {
"value": "300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromDiscontinuedOperations",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-78": {
"value": "456400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-79": {
"value": "491600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-80": {
"value": "-29600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-81": {
"value": "5000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-82": {
"value": "-29600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-83": {
"value": "5000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-84": {
"value": "426800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-85": {
"value": "496600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-86": {
"value": "456500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-87": {
"value": "491300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-88": {
"value": "-100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-89": {
"value": "300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-90": {
"value": "427000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParent",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-91": {
"value": "490600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParent",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-92": {
"value": "-200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParent",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-93": {
"value": "6000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParent",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-94": {
"value": "0.91",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN/xbrli:shares"
}
},
"fact-95": {
"value": "0.98",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN/xbrli:shares"
}
},
"fact-96": {
"value": "0.91",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN/xbrli:shares"
}
},
"fact-97": {
"value": "0.98",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN/xbrli:shares"
}
},
"fact-98": {
"value": "0",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShareFromDiscontinuedOperations",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN/xbrli:shares"
}
},
"fact-99": {
"value": "0",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShareFromDiscontinuedOperations",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN/xbrli:shares"
}
},
"fact-100": {
"value": "6988000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-101": {
"value": "5870800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-102": {
"value": "1488400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Goodwill",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-103": {
"value": "1459500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Goodwill",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-104": {
"value": "1043000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-105": {
"value": "1051200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-106": {
"value": "4226600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PropertyPlantAndEquipment",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-107": {
"value": "3110000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PropertyPlantAndEquipment",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-108": {
"value": "26100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:NoncurrentReceivables",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-109": {
"value": "31400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:NoncurrentReceivables",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-110": {
"value": "166300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DeferredTaxAssets",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-111": {
"value": "157800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DeferredTaxAssets",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-112": {
"value": "37600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherNoncurrentFinancialAssets",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-113": {
"value": "60900000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherNoncurrentFinancialAssets",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-114": {
"value": "1767300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-115": {
"value": "1461900000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-116": {
"value": "14400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Inventories",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-117": {
"value": "10900000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Inventories",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-118": {
"value": "1245200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentReceivables",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-119": {
"value": "927100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentReceivables",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-120": {
"value": "28500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentTaxAssetsCurrent",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-121": {
"value": "3700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentTaxAssetsCurrent",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-122": {
"value": "43400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherCurrentNonfinancialAssets",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-123": {
"value": "27000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherCurrentNonfinancialAssets",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-124": {
"value": "435800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-125": {
"value": "493200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-126": {
"value": "8755300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-127": {
"value": "7332700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-128": {
"value": "469000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:EquityAttributableToOwnersOfParent",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-129": {
"value": "29100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:EquityAttributableToOwnersOfParent",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-130": {
"value": "22700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-131": {
"value": "22700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-132": {
"value": "35122400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:SharePremium",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-133": {
"value": "35122400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:SharePremium",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-134": {
"value": "892000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RetainedEarnings",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-135": {
"value": "435600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RetainedEarnings",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-136": {
"value": "-35568100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherReserves",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-137": {
"value": "-35551600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherReserves",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-138": {
"value": "469000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-139": {
"value": "29100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-140": {
"value": "4717100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:LongtermBorrowings",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-141": {
"value": "4545800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:LongtermBorrowings",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-142": {
"value": "15200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:NoncurrentProvisions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-143": {
"value": "33200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:NoncurrentProvisions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-144": {
"value": "1100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:NoncurrentGovernmentGrants",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-145": {
"value": "1200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:NoncurrentGovernmentGrants",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-146": {
"value": "291900000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DeferredTaxLiabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-147": {
"value": "282400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DeferredTaxLiabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-148": {
"value": "1091300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherNoncurrentFinancialLiabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-149": {
"value": "835100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherNoncurrentFinancialLiabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-150": {
"value": "6116600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-151": {
"value": "5697700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-152": {
"value": "992700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayables",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-153": {
"value": "785700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayables",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-154": {
"value": "338800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-155": {
"value": "194400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-156": {
"value": "54100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-157": {
"value": "43700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-158": {
"value": "95000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentProvisions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-159": {
"value": "103200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentProvisions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-160": {
"value": "552300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherCurrentFinancialLiabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-161": {
"value": "357700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherCurrentFinancialLiabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-162": {
"value": "136800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherCurrentNonfinancialLiabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-163": {
"value": "121200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherCurrentNonfinancialLiabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-164": {
"value": "2169700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-165": {
"value": "1605900000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-166": {
"value": "8286300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-167": {
"value": "7303600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-168": {
"value": "8755300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-169": {
"value": "7332700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-170": {
"value": "456400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-171": {
"value": "491600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-172": {
"value": "1443400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForReconcileProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-173": {
"value": "1015600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForReconcileProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-174": {
"value": "212300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncomeTaxExpense",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-175": {
"value": "221500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncomeTaxExpense",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-176": {
"value": "235300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForFinanceCosts",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-177": {
"value": "84700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForFinanceCosts",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-178": {
"value": "-400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-179": {
"value": "2600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-180": {
"value": "972300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-181": {
"value": "609700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-182": {
"value": "-2100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-183": {
"value": "7100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-184": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-185": {
"value": "2700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-186": {
"value": "25200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForSharebasedPayments",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-187": {
"value": "92500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForSharebasedPayments",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-188": {
"value": "-85900000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInWorkingCapital",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-189": {
"value": "-14200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInWorkingCapital",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-190": {
"value": "304000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-191": {
"value": "166200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-192": {
"value": "3500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-193": {
"value": "5100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-194": {
"value": "12600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-195": {
"value": "6500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-196": {
"value": "-244100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-197": {
"value": "-164200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-198": {
"value": "-26300000",
"decimals": -5,
"dimensions": {
"concept": "inpostsa:AdjustmentsForIncreaseDecreaseInEmployeebenefitsLiabilitiesAndProvisions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-199": {
"value": "-2100000",
"decimals": -5,
"dimensions": {
"concept": "inpostsa:AdjustmentsForIncreaseDecreaseInEmployeebenefitsLiabilitiesAndProvisions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-200": {
"value": "-16400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInOtherLiabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-201": {
"value": "-1500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInOtherLiabilities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-202": {
"value": "1813900000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperations",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-203": {
"value": "1493000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperations",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-204": {
"value": "-247900000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-205": {
"value": "-150000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-206": {
"value": "-219600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-207": {
"value": "-243000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-208": {
"value": "1346400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-209": {
"value": "1100000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-210": {
"value": "987100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-211": {
"value": "849600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-212": {
"value": "128600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-213": {
"value": "86000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-214": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-215": {
"value": "2260700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-216": {
"value": "-1115700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-217": {
"value": "-3196300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-218": {
"value": "235700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-219": {
"value": "1949800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-220": {
"value": "19500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-221": {
"value": "658900000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-222": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProceedsFromIssueOfBondsNotesAndDebentures",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-223": {
"value": "2715200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProceedsFromIssueOfBondsNotesAndDebentures",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-224": {
"value": "490000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-225": {
"value": "302000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-226": {
"value": "-0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-227": {
"value": "1238100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-228": {
"value": "-12100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProceedsFromIssuingShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-229": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProceedsFromIssuingShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-230": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-231": {
"value": "-18700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-232": {
"value": "-285900000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-233": {
"value": "2447300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-234": {
"value": "-55200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-235": {
"value": "351000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-236": {
"value": "493200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-02T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-237": {
"value": "144200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-02T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-238": {
"value": "-2200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-239": {
"value": "-2000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-240": {
"value": "435800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-241": {
"value": "493200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-242": {
"value": "100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-02T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:PLN"
}
},
"fact-243": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-02T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:PLN"
}
},
"fact-244": {
"value": "686800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-02T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "inpostsa:ShareCapitalAndSharePremiumOfCombiningEntitiesMember",
"unit": "iso4217:PLN"
}
},
"fact-245": {
"value": "-4600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-02T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-4d41f1f4-9095-4fc5-b2ad-0b1c6b7613d7"
]
}
}
},
"fact-246": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-02T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:PLN"
}
},
"fact-247": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-02T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:PLN"
}
},
"fact-248": {
"value": "11800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-02T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-c8701849-775a-486b-8c85-ad8c52242f3c"
]
}
}
},
"fact-249": {
"value": "-56000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-02T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:PLN"
}
},
"fact-250": {
"value": "638100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-02T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-251": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:PLN"
}
},
"fact-252": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:PLN"
}
},
"fact-253": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "inpostsa:ShareCapitalAndSharePremiumOfCombiningEntitiesMember",
"unit": "iso4217:PLN"
}
},
"fact-254": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-4d41f1f4-9095-4fc5-b2ad-0b1c6b7613d7"
]
}
}
},
"fact-255": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:PLN"
}
},
"fact-256": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:PLN"
}
},
"fact-257": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-c8701849-775a-486b-8c85-ad8c52242f3c"
]
}
}
},
"fact-258": {
"value": "491600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:PLN"
}
},
"fact-259": {
"value": "491600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-260": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:PLN"
}
},
"fact-261": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:PLN"
}
},
"fact-262": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "inpostsa:ShareCapitalAndSharePremiumOfCombiningEntitiesMember",
"unit": "iso4217:PLN"
}
},
"fact-263": {
"value": "5000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-4d41f1f4-9095-4fc5-b2ad-0b1c6b7613d7"
]
}
}
},
"fact-264": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:PLN"
}
},
"fact-265": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:PLN"
}
},
"fact-266": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-c8701849-775a-486b-8c85-ad8c52242f3c"
]
}
}
},
"fact-267": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:PLN"
}
},
"fact-268": {
"value": "5000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-269": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:PLN"
}
},
"fact-270": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:PLN"
}
},
"fact-271": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "inpostsa:ShareCapitalAndSharePremiumOfCombiningEntitiesMember",
"unit": "iso4217:PLN"
}
},
"fact-272": {
"value": "5000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-4d41f1f4-9095-4fc5-b2ad-0b1c6b7613d7"
]
}
}
},
"fact-273": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:PLN"
}
},
"fact-274": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:PLN"
}
},
"fact-275": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-c8701849-775a-486b-8c85-ad8c52242f3c"
]
}
}
},
"fact-276": {
"value": "491600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:PLN"
}
},
"fact-277": {
"value": "496600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-278": {
"value": "22600000",
"decimals": -5,
"dimensions": {
"concept": "inpostsa:GroupReorganization",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-de0076f4-8fa6-4d2f-a4f7-5208baa8dc72"
]
}
}
},
"fact-279": {
"value": "36360500000",
"decimals": -5,
"dimensions": {
"concept": "inpostsa:GroupReorganization",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-de0076f4-8fa6-4d2f-a4f7-5208baa8dc72"
]
}
}
},
"fact-280": {
"value": "-686800000",
"decimals": -5,
"dimensions": {
"concept": "inpostsa:GroupReorganization",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "inpostsa:ShareCapitalAndSharePremiumOfCombiningEntitiesMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-de0076f4-8fa6-4d2f-a4f7-5208baa8dc72"
]
}
}
},
"fact-281": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "inpostsa:GroupReorganization",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-4d41f1f4-9095-4fc5-b2ad-0b1c6b7613d7",
"fid-de0076f4-8fa6-4d2f-a4f7-5208baa8dc72"
]
}
}
},
"fact-282": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "inpostsa:GroupReorganization",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-de0076f4-8fa6-4d2f-a4f7-5208baa8dc72"
]
}
}
},
"fact-283": {
"value": "-35656300000",
"decimals": -5,
"dimensions": {
"concept": "inpostsa:GroupReorganization",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-de0076f4-8fa6-4d2f-a4f7-5208baa8dc72"
]
}
}
},
"fact-284": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "inpostsa:GroupReorganization",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-c8701849-775a-486b-8c85-ad8c52242f3c",
"fid-de0076f4-8fa6-4d2f-a4f7-5208baa8dc72"
]
}
}
},
"fact-285": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "inpostsa:GroupReorganization",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-de0076f4-8fa6-4d2f-a4f7-5208baa8dc72"
]
}
}
},
"fact-286": {
"value": "40000000",
"decimals": -5,
"dimensions": {
"concept": "inpostsa:GroupReorganization",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-de0076f4-8fa6-4d2f-a4f7-5208baa8dc72"
]
}
}
},
"fact-287": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughOtherDistributionsToOwners",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-8477cedc-f625-4307-a626-fd911d6cb3a5"
]
}
}
},
"fact-288": {
"value": "1238100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughOtherDistributionsToOwners",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-8477cedc-f625-4307-a626-fd911d6cb3a5"
]
}
}
},
"fact-289": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughOtherDistributionsToOwners",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "inpostsa:ShareCapitalAndSharePremiumOfCombiningEntitiesMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-8477cedc-f625-4307-a626-fd911d6cb3a5"
]
}
}
},
"fact-290": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughOtherDistributionsToOwners",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-4d41f1f4-9095-4fc5-b2ad-0b1c6b7613d7",
"fid-8477cedc-f625-4307-a626-fd911d6cb3a5"
]
}
}
},
"fact-291": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughOtherDistributionsToOwners",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-8477cedc-f625-4307-a626-fd911d6cb3a5"
]
}
}
},
"fact-292": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughOtherDistributionsToOwners",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-8477cedc-f625-4307-a626-fd911d6cb3a5"
]
}
}
},
"fact-293": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughOtherDistributionsToOwners",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-c8701849-775a-486b-8c85-ad8c52242f3c",
"fid-8477cedc-f625-4307-a626-fd911d6cb3a5"
]
}
}
},
"fact-294": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughOtherDistributionsToOwners",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-8477cedc-f625-4307-a626-fd911d6cb3a5"
]
}
}
},
"fact-295": {
"value": "1238100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughOtherDistributionsToOwners",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-8477cedc-f625-4307-a626-fd911d6cb3a5"
]
}
}
},
"fact-296": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:PLN"
}
},
"fact-297": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:PLN"
}
},
"fact-298": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "inpostsa:ShareCapitalAndSharePremiumOfCombiningEntitiesMember",
"unit": "iso4217:PLN"
}
},
"fact-299": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-4d41f1f4-9095-4fc5-b2ad-0b1c6b7613d7"
]
}
}
},
"fact-300": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:PLN"
}
},
"fact-301": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:PLN"
}
},
"fact-302": {
"value": "92500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-c8701849-775a-486b-8c85-ad8c52242f3c"
]
}
}
},
"fact-303": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:PLN"
}
},
"fact-304": {
"value": "92500000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-305": {
"value": "22700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-17a16dce-a90b-4534-8b5c-9b6fafa64bc4"
]
}
}
},
"fact-306": {
"value": "35122400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-17a16dce-a90b-4534-8b5c-9b6fafa64bc4"
]
}
}
},
"fact-307": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "inpostsa:ShareCapitalAndSharePremiumOfCombiningEntitiesMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-17a16dce-a90b-4534-8b5c-9b6fafa64bc4"
]
}
}
},
"fact-308": {
"value": "400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-4d41f1f4-9095-4fc5-b2ad-0b1c6b7613d7",
"fid-17a16dce-a90b-4534-8b5c-9b6fafa64bc4"
]
}
}
},
"fact-309": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-17a16dce-a90b-4534-8b5c-9b6fafa64bc4"
]
}
}
},
"fact-310": {
"value": "-35656300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-17a16dce-a90b-4534-8b5c-9b6fafa64bc4"
]
}
}
},
"fact-311": {
"value": "104300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-c8701849-775a-486b-8c85-ad8c52242f3c",
"fid-17a16dce-a90b-4534-8b5c-9b6fafa64bc4"
]
}
}
},
"fact-312": {
"value": "435600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-17a16dce-a90b-4534-8b5c-9b6fafa64bc4"
]
}
}
},
"fact-313": {
"value": "29100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-17a16dce-a90b-4534-8b5c-9b6fafa64bc4"
]
}
}
},
"fact-314": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:PLN"
}
},
"fact-315": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:PLN"
}
},
"fact-316": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "inpostsa:ShareCapitalAndSharePremiumOfCombiningEntitiesMember",
"unit": "iso4217:PLN"
}
},
"fact-317": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-4d41f1f4-9095-4fc5-b2ad-0b1c6b7613d7"
]
}
}
},
"fact-318": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:PLN"
}
},
"fact-319": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:PLN"
}
},
"fact-320": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-c8701849-775a-486b-8c85-ad8c52242f3c"
]
}
}
},
"fact-321": {
"value": "456400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:PLN"
}
},
"fact-322": {
"value": "456400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-323": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:PLN"
}
},
"fact-324": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:PLN"
}
},
"fact-325": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "inpostsa:ShareCapitalAndSharePremiumOfCombiningEntitiesMember",
"unit": "iso4217:PLN"
}
},
"fact-326": {
"value": "-29600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-4d41f1f4-9095-4fc5-b2ad-0b1c6b7613d7"
]
}
}
},
"fact-327": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:PLN"
}
},
"fact-328": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:PLN"
}
},
"fact-329": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-c8701849-775a-486b-8c85-ad8c52242f3c"
]
}
}
},
"fact-330": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:PLN"
}
},
"fact-331": {
"value": "-29600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-332": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:PLN"
}
},
"fact-333": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:PLN"
}
},
"fact-334": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "inpostsa:ShareCapitalAndSharePremiumOfCombiningEntitiesMember",
"unit": "iso4217:PLN"
}
},
"fact-335": {
"value": "-29600000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-4d41f1f4-9095-4fc5-b2ad-0b1c6b7613d7"
]
}
}
},
"fact-336": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:PLN"
}
},
"fact-337": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:PLN"
}
},
"fact-338": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-c8701849-775a-486b-8c85-ad8c52242f3c"
]
}
}
},
"fact-339": {
"value": "456400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:PLN"
}
},
"fact-340": {
"value": "426800000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-341": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:PLN"
}
},
"fact-342": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:PLN"
}
},
"fact-343": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "inpostsa:ShareCapitalAndSharePremiumOfCombiningEntitiesMember",
"unit": "iso4217:PLN"
}
},
"fact-344": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-4d41f1f4-9095-4fc5-b2ad-0b1c6b7613d7"
]
}
}
},
"fact-345": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:PLN"
}
},
"fact-346": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:PLN"
}
},
"fact-347": {
"value": "25200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-c8701849-775a-486b-8c85-ad8c52242f3c"
]
}
}
},
"fact-348": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:PLN"
}
},
"fact-349": {
"value": "25200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-350": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:PLN"
}
},
"fact-351": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:PLN"
}
},
"fact-352": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "inpostsa:ShareCapitalAndSharePremiumOfCombiningEntitiesMember",
"unit": "iso4217:PLN"
}
},
"fact-353": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-4d41f1f4-9095-4fc5-b2ad-0b1c6b7613d7"
]
}
}
},
"fact-354": {
"value": "12100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:PLN"
}
},
"fact-355": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:PLN"
}
},
"fact-356": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-c8701849-775a-486b-8c85-ad8c52242f3c"
]
}
}
},
"fact-357": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:PLN"
}
},
"fact-358": {
"value": "12100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-359": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:PLN"
}
},
"fact-360": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:PLN"
}
},
"fact-361": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "inpostsa:ShareCapitalAndSharePremiumOfCombiningEntitiesMember",
"unit": "iso4217:PLN"
}
},
"fact-362": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-4d41f1f4-9095-4fc5-b2ad-0b1c6b7613d7"
]
}
}
},
"fact-363": {
"value": "3400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:PLN"
}
},
"fact-364": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:PLN"
}
},
"fact-365": {
"value": "3400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-c8701849-775a-486b-8c85-ad8c52242f3c"
]
}
}
},
"fact-366": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:PLN"
}
},
"fact-367": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-368": {
"value": "22700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:PLN"
}
},
"fact-369": {
"value": "35122400000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:PLN"
}
},
"fact-370": {
"value": "0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "inpostsa:ShareCapitalAndSharePremiumOfCombiningEntitiesMember",
"unit": "iso4217:PLN"
}
},
"fact-371": {
"value": "-29200000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-4d41f1f4-9095-4fc5-b2ad-0b1c6b7613d7"
]
}
}
},
"fact-372": {
"value": "-8700000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:PLN"
}
},
"fact-373": {
"value": "-35656300000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:PLN"
}
},
"fact-374": {
"value": "126100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:PLN"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"fid-c8701849-775a-486b-8c85-ad8c52242f3c"
]
}
}
},
"fact-375": {
"value": "892000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:PLN"
}
},
"fact-376": {
"value": "469000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:2221003M23QLERR89585",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:PLN"
}
},
"fact-377": {
"value": "1. Basis of preparation The accompanying consolidated statements of financial position, as of December 31, 2022, as well as the related consolidated statements of profit and loss and other comprehensive income, changes in equity and cash flows for the financial year ended December 31, 2022, with the related notes (collectively, the \u2018consolidated financial statements\u2019), have been prepared in accordance with International Financial Reporting Standards and IFRS IC interpretations, as adopted by The European Union (hereinafter referred to as \u2018IFRS\u2019). ",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-8": {
"value": "1. Basis of preparation The accompanying consolidated statements of financial position, as of December 31, 2022, as well as the related consolidated statements of profit and loss and other comprehensive income, changes in equity and cash flows for the financial year ended December 31, 2022, with the related notes (collectively, the \u2018consolidated financial statements\u2019), have been prepared in accordance with International Financial Reporting Standards and IFRS IC interpretations, as adopted by The European Union (hereinafter referred to as \u2018IFRS\u2019). The Management Board of InPost S.A. declares that, according to its best judgement, these consolidated financial statements have been prepared in accordance with the accounting principles currently in force, and give a true and fair view of the consolidated financial position of InPost Group as at December 31, 2022, and of its consolidated financial performance and consolidated cash flows for the year then ended",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-9": {
"value": "Significant accounting policies applied by the Group, as the basis for the preparation of these consolidated financial statements, are described in respective notes to the consolidated financial statements, and significant judgments and estimates are summarised in note 6. The consolidated financial statements have been prepared on a historical cost basis. These consolidated financial statements were prepared under the assumption that InPost Group will continue to operate as a going concern in the foreseeable future. As at the date of approval of the consolidated financial statements, there is no evidence indicating that the Group will not be able to continue its business activities on a going concern basis.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-378": {
"value": "These consolidated financial statements were prepared under the assumption that InPost Group will continue to operate as a going concern in the foreseeable future. As at the date of approval of the consolidated financial statements, there is no evidence indicating that the Group will not be able to continue its business activities on a going concern basis.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-10": {
"value": "soci\u00e9t\u00e9 anonyme\u2019",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-11": {
"value": "The address of InPost S.A. registered office is 70 route d\u2019Esch, L-1470 Luxembourg.",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-412": {
"value": "The functional currency of InPost S.A. is the Euro (EUR). The functional currency of each company is the same as the currency of its country of residence ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfFunctionalCurrency",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-12": {
"value": "Company name Interest in the share capital as at 31-12-2022 Advent International Corporation 46.02% A&R Investments LTD 12.45% The Capital Group Companies Inc. 6.26% GIC Private Limited, Singapore 5.01% Others 30.26% Total 100% 33. Share capital Series Face value Number of shares as at 31-12-2022 Number of shares as at 31-12-2021 Normal shares EUR 0.01 each 500,000,000 500,000,000 500,000,000 500,000,000",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-13": {
"value": "2.2. GROUP\u2019S OPERATIONS InPost Group offers complex logistic solutions mostly for customers from the e-commerce industry. The core business of InPost Group includes the following operating activities: automated parcel machines services, courier services, fulfillment services, production and sale of automated parcel machines, research and development works, internet portals, data processing, website management (hosting), and holding activities including the management of InPost Group.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-15": {
"value": "2.4. AUTHORISATION OF THE CONSOLIDATED FINANCIAL STATEMENTS These consolidated financial statements were authorised for issue by the Management Board on March 29, 2023.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-14": {
"value": "2.3. COMPOSITION OF THE GROUP These consolidated financial statements of InPost Group include the financial information of the Parent, which is InPost S.A., and of 3 direct subsidiaries and 9 indirectly controlled subsidiaries of InPost S.A. The list of the Group\u2019s entities is presented in the table below: Company name Country Functional currency Shareholders as at 31-12-2022 Interest in the share capital as at 31-12-2022 Direct subsidiaries 1 Integer.pl S.A. Poland PLN InPost S.A. 100% 2 InPost Technology S.\u00e0 r.l. Luxembourg EUR InPost S.A. 100% 3 Integer France SAS France EUR InPost S.A. 100% Indirect subsidiaries 4 Mondial Relay SAS France EUR Integer France SAS 100% 5 InPost Sp. z o.o. Poland PLN Integer Group Services Sp. z o.o. 100% 6 Locker InPost Italia Srl Italy EUR InPost Paczkomaty Sp. z o.o. 100% 7 Granatana Limited in liquidation Cyprus EUR InPost Paczkomaty Sp. z o.o. 100% 8 Giverty Holding Limited in liquidation Cyprus EUR InPost Paczkomaty Sp. z o.o. 100% 9 InPost UK Limited United Kingdom GBP InPost Paczkomaty Sp. z o.o. 100% 10 InPost Paczkomaty Sp. z o.o. Poland PLN Integer.pl S.A. 100% 11 Integer Group Services Sp. z o.o. Poland PLN Integer.pl S.A. 38.35% InPost Paczkomaty Sp. z o.o. 61.65% 12 M.P.S.L. Modern Postal Services Ltd Cyprus EUR Integer.pl S.A. 100%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-379": {
"value": "4. Foreign currency 4.1. FOREIGN OPERATIONS TREATMENT The Polish zloty (PLN) has been used as the presentation currency for these consolidated financial statements . The functional currency of each company is the same as the currency of its country of residence . Exchange differences from the translation of foreign operations as well as InPost S.A. operations from functional currency to the Group\u2019s presentation currency are recognised in other comprehensive income as a translation reserve, except to the extent that the translation difference is attributable to NCI. 4.2. REPORTING FOREIGN CURRENCY TRANSACTIONS Foreign currency transactions at initial recognition are translated into respective functional currencies of the Group\u2019s companies at the exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the closing rate at the reporting date. For entities whose functional currency is PLN, the closing rate is the average exchange rate published for the currency by the NBP as at that date. Non-monetary items that are measured at historical cost are translated using the exchange rate at the transaction date. Foreign currency differences are recognised in profit or loss and presented within finance costs/income, except for exchange differences from the translation of foreign operations described in note 4.1 . The following exchange rates were used at the reporting dates: 31-12-2022 31-12-2021 Exchange rate at the reporting date \u2013 for assets and liabilities EUR 4.6899 4.5994 GBP 5.2957 5.4846 Average exchange rate for the period \u2013 for P&L and cash flows EUR 4.6883 4.5775 GBP 5.4900 5.330 ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-16": {
"value": "4. Foreign currency 4.1. FOREIGN OPERATIONS TREATMENT The Polish zloty (PLN) has been used as the presentation currency for these consolidated financial statements . The functional currency of each company is the same as the currency of its country of residence . Exchange differences from the translation of foreign operations as well as InPost S.A. operations from functional currency to the Group\u2019s presentation currency are recognised in other comprehensive income as a translation reserve, except to the extent that the translation difference is attributable to NCI. 4.2. REPORTING FOREIGN CURRENCY TRANSACTIONS Foreign currency transactions at initial recognition are translated into respective functional currencies of the Group\u2019s companies at the exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the closing rate at the reporting date. For entities whose functional currency is PLN, the closing rate is the average exchange rate published for the currency by the NBP as at that date. Non-monetary items that are measured at historical cost are translated using the exchange rate at the transaction date. Foreign currency differences are recognised in profit or loss and presented within finance costs/income, except for exchange differences from the translation of foreign operations described in note 4.1 The following exchange rates were used at the reporting dates: 31-12-2022 31-12-2021 Exchange rate at the reporting date \u2013 for assets and liabilities EUR 4.6899 4.5994 GBP 5.2957 5.4846 Average exchange rate for the period \u2013 for P&L and cash flows EUR 4.6883 4.5775 GBP 5.4900 5.330 9. Revenue ACCOUNTING POLICY Revenue is recognised when (or as) the performance obligation is fulfilled in the form of transferring the promised goods, products, materials (i.e. assets) or rendering a service to a client. The Group recognises revenue in a way that reflects the transfer of promised goods or services to a customer, in the amount of consideration to which an entity expects to be entitled in exchange for these goods or services (transaction price), excluding amounts collected on behalf of third parties, for example - Value Added Tax (VAT). The Group generates revenue primary from the provision of various courier services to its customers. There are two groups of courier services \u2013 traditional and out-of-home deliveries (deliveries of parcels to automated parcel machines owned or leased by the Group and / or collection points). Automated parcel machines are located in residential areas, close to shops and are open 24/7, which allows customers to easily pick up parcels. Parcels delivered by courier to APMs can be collected by the recipient within 48h. If the parcel is not collected by the recipient (from courier/APMs), it is relocated to one of the collection points or returned to the sender. The Group offers rebates to customers who are able to provide volumes of parcels that exceed thresholds in accordance with agreements. The rebates are treated as variable consideration which is recognised to the extent that it is highly probable that a significant reversal of revenue will not occur. In this context, the Group aligns \u2018highly probable\u2019 with 100% certainty . In addition to delivery services, the Group generates revenue from the sale of goods (mainly APMs) and provision of marketing, maintenance and installation services. 14. Income tax Deferred tax A deferred tax liabilities and deferred tax assets are recognised for all temporary differences between the carrying amounts of assets and liabilities and amounts used for taxation purposes, except for: \u2022 temporary differences on the initial recognition of assets and liabilities in a transaction that is not a business combination and that affects neither accounting profit nor taxable profit (loss), \u2022 temporary differences related to investments in subsidiaries and associates to the extent that the Group is able to control the timing of the reversal of the temporary differences, and it is probable that they will not reverse in the foreseeable future. Deferred tax assets are recognised for unused tax losses and unused tax credits and for deductible temporary differences to the extent that it is probable that future taxable profit will be available against which they can be utilised. Deferred tax is measured at the tax rates that are expected to be applied to the temporary differences when they reverse, using tax rates enacted or substantially enacted at the reporting date, taking into account any uncertainties related to income taxes. Deferred tax assets and deferred tax liabilities are offset if the entity has a legally enforceable right to set off current tax assets and current tax liabilities, and if the deferred tax assets and deferred tax liabilities relate to income taxes levied on a given entity by the same tax authority. KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Recognition of deferred tax assets Estimated future taxable profits are determined based on the budgets of the entities of the Group. Deferred tax assets are reviewed at each reporting date and reduced to the extent that it is no longer probable that the related tax benefit will be realised. At each reporting date, the Management of the Group reassess unrecognised deferred tax assets and recognises them to the extent that it has become probable that future taxable profits will be available against which they can be used. Unrecognised deferred tax assets are mainly related to tax losses carried forward. ACCOUNTING POLICY Income tax expense for the reporting period comprises current and deferred tax. It is recognised in profit or loss, except to the extent that it relates to a business combination or items recognised directly in equity or other comprehensive income. The Management reviews periodically the approach adopted in the preparation of tax returns where the applicable tax regulations are subject to interpretation. When justified, a provision is created for the expected tax payable to tax authorities. Current income tax Current income tax comprises the expected tax payable or receivable on the taxable income or loss for the reporting period and any adjustments to the tax payable or receivable relating to previous years. Current tax is calculated using the tax rates enacted or substantively enacted at the reporting date in countries where the Group\u2019s entities operate and generate taxable income or losses. 15. Earnings per share (EPS) ACCOUNTING POLICY Basic EPS is calculated by dividing the profit for the year attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the year. Diluted EPS is determined by dividing the profit attributable to ordinary equity holders of the parent (after adjusting for interest on convertible preference shares) by the weighted average number of ordinary shares outstanding during the year, plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares ACCOUNTING POLICY Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date fair value, and the amount of any non- controlling interests in the acquiree. Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interests and any previous interest held over the net identifiable assets acquired and liabilities assumed). After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash- generating units (CGU) that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. When the recoverable amount of the CGU is less than its carrying amount, an impairment loss is recognised. Impairment losses relating to goodwill cannot be reversed in future periods . 18. Intangible assets ACCOUNTING POLICY Recognition and measurement Intangible assets acquired in a business combination (trademarks and brands) are measured at cost less any accumulated impairment losses. The cost of such an intangible asset at initial recognition is its fair value at the acquisition date. Other intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Any gain or loss on the disposal of an item of intangible assets is recognised in profit or loss and presented within other operating income/expenses. Research and development costs Expenditure on research activities is recognised in the profit or loss as incurred. Development expenditure is capitalised only if it can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable and the Group intends to and has sufficient resources to complete development and to use or sell the asset. Otherwise, it is recognised in the profit or loss as incurred. Development costs are measured at cost less accumulated amortisation and any accumulated impairment losses. During the period of development, the asset is tested for impairment annually. The Group records directly attributable expenses for development projects using management accounts and respective allocation keys. Major directly attributable costs are the costs of materials and services used or consumed as well as the costs of own employees\u2019 remuneration engaged in the development project. For the latest time allocated to the project by an employee has to be reliably measured and documented. KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Amortisation The Group assessed that the useful lives of all its intangible assets, except for some of the acquired brands, are finite, therefore they are amortised using the straight-line method over their estimated useful lives. Amortisation is recognised in the profit or loss. For major items of intangibles the Group assessed that their residual values are zero. Intangible assets with indefinite useful lives (\u2018Mondial Relay\u2019 brand) are not amortised, but tested for impairment annually, either individually or at the cash-generating unit level Amortisation methods, useful lives and residual values are reviewed at each reporting date and adjusted, if appropriate. The effect of a change in the above-mentioned estimates shall be recognised prospectively. The estimated useful lives of intangibles assets for all presented periods are as follows: Customer relations amortisation In determination of the value of customer relations a period of 19 years was determined with the attrition rate at 14%. Amortisation should reflect the pattern in which the economic benefits embodied in the assets are consumed, which might indicate diminishing amortisation to reflect the erosion of the acquired customer base. However, the Group decided to use the straight line amortisation method over a period of 8 years, mainly because of uncertainty about the future economic benefits that might arise several years in the future and the difficulty in distinguishing them from cash flows that have been generated by internally\u2013 generated assets of the business. The Group continues to use a straight\u2013line method over a shorter period so that at all points the amortised carrying amount of the asset is below the curve for the expected benefits. As long as the benefits expected to arise in the period after the customer relations are fully amortised and are not expected to be significant, this method will give a reasonable approximation of the consumption of economic benefits. Type Period Brand (Mondial Relay) Indefinite Development costs 5 \u2013 10 years Trademarks 30 years Software 2 \u2013 10 years Customer relations 8 years Impairment testing The Group assesses at the end of each reporting period whether there is any indication that an asset with a finite useful life may be impaired or whether there is any indication that an impairment loss recognised in prior periods for an asset may no longer exist or may have decreased. If any such indication exists, the recoverable amount of the asset is estimated. In assessing whether there is any indication that an asset may be impaired, the Group considers internal and external sources of information. The recoverable amount is determined for individual assets or cash-generating units (\u2018CGU\u2019 ) . Recoverability of internally generated intangible assets Due to the nature of the Group\u2019s operations, most intangible assets are developed internally, including software. The most significant internally generated intangible assets are: \u2022 Software: InPost Logistics Solution, Trucker Transition Programme, Pricing Tool and InPost Mobile Application; \u2022 Development costs: documented business processes related to courier and logistics operations; \u2022 Intangible assets in progress: outlays related to the creation of additional modules of InPost Logistics Solution, InPost Mobile Application instances for International and Mondial Relay, PUDO software for International markets. The realisation of development projects and capitalisation of respective costs to intangible assets are subject to corporate approvals. In order to approve the project for development, a comprehensive analysis is performed based on information provided by sales, logistics, marketing and finance functions. To demonstrate whether the output will generate probable future economic benefits, the Group assesses the output of projects as a separate asset or in combination with other assets forming a cash-generating unit. Based on Management review, there is no impairment loss in intangible assets in progress 19. Property, plant and equipment The estimated useful lives of property, plant and equipment for all presented periods are as follows : I mpairment losses The Group assesses, at the end of each reporting period, whether there is any indication that an asset may be impaired or whether there is any indication that an impairment loss recognised in prior periods for an asset may no longer exist or may have decreased. If any such indication exists, the recoverable amount of the asset is estimated. In assessing whether there is any indication that an asset may be impaired, the Group considers internal and external sources of information. The recoverable amount is determined for individual assets or cash-generating units (\u2018CGU\u2019). The Group determines separate CGUs for operations in Poland and for foreign operations. Impairment losses and subsequent reversals are recognised in the profit or loss in operating expenses . Type Period Buildings 10 \u2013 40 years Technical equipment and machines 8 \u2013 10 years Automated parcel machines 10 years Vehicles 5 years Other 2 \u2013 5 years ACCOUNTING POLICY Recognition and measurement Assets are measured at cost less any accumulated depreciation and any accumulated impairment losses. Cost includes: \u2022 purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates \u2022 any directly attributable cost of preparing the asset for its intended use: \u2022 costs of employee benefits; \u2022 professional fees; \u2022 costs of site preparation; \u2022 costs of delivery and handling; \u2022 installation costs; \u2022 costs of testing; \u2022 the estimated cost of dismantling and removing the asset and restoring the site. The following expenditures are not part of the initial cost: the costs of introducing a new product or service (including costs of advertising and promotional activities), the costs of opening a new facility or business, staff training and administration as well as other general overhead costs. In particular, for parcel machines, initial value comprises all the costs of setting up machines, which include agents\u2019 commissions for acquiring land, the costs of transporting the machine, installation and groundworks to place the machine in a designated place. After the date of connection to the network, all costs related to its operation and servicing are charged to the statement of comprehensive income at the time they are incurred. Subsequent expenditures that are capitalised by the Group to property, plant and equipment are mainly related to spare parts and extensions of automated parcel machines installed when the utilisation of the machine is close to its maximum technical capabilities. Maintenance and repair costs incurred after the commencement of depreciation are recognised in profit or loss. Any gain or loss on disposal of an item of property, plant and equipment is recognised in profit or loss and presented within other operating income/expenses. KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Borrowing costs The Group assessed that the time necessary to assemble and install automated parcel lockers is relatively short and the incurred borrowing costs (e.g. interest related to long term financing) are not qualifying for capitalisation. Therefore, these costs are recognised in profit or loss. Depreciation Depreciation is recognised on a straight-line basis over the estimated useful lives to write down the cost, less estimated residual value, and is generally recognised in profit or loss. Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted prospectively if appropriate . 20. Leases Lease providers rotate and the Group changes the locations of automated parcel machines, which result in frequent changes in the lease portfolio. In order to determine the lease term, the Group identifies portfolios of leases with similar characteristics and assesses factors that create an economic incentive for the Group to continue such leases for periods longer than the termination notice period. Moreover, taking into account additional costs relating to the termination of the contract (costs of finding a new location for an APM, warehouse spaces and logistics service providers that meet the Group\u2019s standards) the Management has assessed that the Group is able to terminate the contract without any significant costs and interruptions to its operations, only within respective periods presented in the table below from the contract exit decision. For each group of assets with lease agreements concluded for an indefinite period, the Management Board assessed the expected lease period, taking into account the current Group\u2019s strategy and the irrevocable lease term, as specified below: Discount rate The present value of the lease payments is discounted using the interest rate implicit in the lease (where such a rate is known) Period Land 12 months Warehouses 12 months Vehicles and trailers, including: key providers 12 months other 1-3 months or the Group uses the lessee\u2019s incremental borrowing rate. The incremental borrowing rate is estimated based on a model that determines the interest rate that the Group, as a lessee, would have to pay to borrow, over a similar term and with similar security, the funds necessary to obtain an asset of a similar value to the right-of use asset in a similar economic environment. The interest rate is determined based on the risk-free rates for instruments denominated in PLN or EUR and adjusted by a margin reflecting the Group\u2019s rating, and further adjusted to the nature of underlying assets. The table below presents the weighted average discount rates applied for leases in 2022 and 2021: Purchase option At the lease commencement date, the Group assesses whether it is reasonably certain to exercise the right to purchase the underlying asset. If certain, lease payments include the exercise price of purchase options, which results in a higher lease liability and right-of-use assets. In such instances, the right-of use asset is depreciated to the end of the useful life of the underlying asset. 2022 2021 Currency Currency Maturity PLN EUR PLN EUR Up to 12 months 6.40% 2.00% 3.26% 2.35% 1-3 years 6.73% 2.40% 3.55% 2.37% 3-5 years 6.34% 2.56% 3.88% 2.45% 5-7 years 6.07% 2.67% 4.17% 2.58% 7-10 years 5.93% 2.80% 4.42% 2.76% over 10 years 5.88% 3.00% 4.95% 3.16% 17. Goodwill ACCOUNTING POLICY Trade receivables with a maturity date not exceeding 12 months (i.e. without a significant financing component) are initially recognised in the amount equal to the transaction price, during or at the moment of transfer of the goods or services promised by the agreement, namely the transfer of control over the asset to the customer. At initial recognition, receivables in a foreign currency are measured at the average exchange rate of the Central Banks from the day immediately preceding the recognition of the receivable. For the purposes of subsequent measurement, trade receivables are recognised as the \u2018held to collect\u2019 business model, where the receivables are measured at amortised cost using the effective interest method, less loss allowance determined in accordance with the expected credit loss model under IFRS 9 Financial Instruments. The Group applies the IFRS 9 simplified approach to measuring expected credit losses, which uses a lifetime expected loss allowance for all trade receivables that do not contain a significant financing component. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due (portfolio approach). In case of clients from Allegro and Vinted Group, the Group applies also an individual approach. Expected credit losses (collective approach) In the case of trade receivables (not subject to individual assessment), the Group applies a portfolio approach in calculating ECLs, based on its historical data on credit losses in relation to trade receivables for majority of its customers. For biggest individual clients (i.e. Allegro, Vinted), the Group calculates ECLs based on individual client\u2019s credit ratings. The Group considers a financial asset in default when contractual payments are 60 days past due. Individual approach On top of ECL calculated in collective approach, the detailed individual monitoring and assessment of the trade receivables is performed resulting in 100% expected credit loss allowance for the receivables: \u2022 past due for more than 1 year; \u2022 subject to a debt restructuring process; \u2022 subject to legal proceedings; \u2022 cancelled subscriptions. 22. Trade and other receivables 23. Cash and cash equivalents Bank overdrafts are presented as a component of current loans and borrowings under current liabilities, and are not considered as cash and cash equivalents for the purposes of the consolidated statement of cash flows . ACCOUNTING POLICY Defined benefit plan The Group\u2019s obligation in respect of defined benefit plans (post mortem severances and retirement benefits) is calculated separately for each plan by estimating the amount of future benefit that employees have earned in the current and prior periods, discounted to determine their present value. The discount rate is determined based on interest rates on treasury bonds expressed in the currency of the future benefit payments, with maturities similar to the date of settlement of the respected liabilities. The calculation of defined benefit obligations at the end of the reporting period is performed by a qualified actuary using the projected unit credit method. The cost of a defined benefit plan is recognised in profit or loss with an exception to actuarial gains and losses, which are recognised in other comprehensive income. Performance Bonuses and Cash Bonus Plan Members of the Management Board and Middle Management (\u2018Performance Bonuses\u2019) and other employees (\u2018Cash Bonus Plan\u2019) are eligible to receive an annual bonus subject to the achievement of certain pre-determined financial, strategic, and operational performance measures. Performance Bonuses are based on the remuneration policy determined by Supervisory Board. The Group\u2019s obligation in respect of those benefits is the amount of future benefit that employees have earned in return for their service in the current and prior periods. That benefit is discounted to determine its present value. Remeasurements are recognised in profit or loss in the period in which they arise. The costs of the benefits are recognised on the straight-line basis, over the respective duration of each programme. 26. Employee benefits and other provisions Provision for holidays and bonuses Short-term benefits are expensed as the related service is provided. A liability is recognised for the amount expected to be paid if the Group has a present legal or constructive obligation to pay an amount as a result of a past service provided by the employee and the obligation can be estimated reliably. Unused holiday and performance bonus provisions representing short-term employee benefits are recognised at the undiscounted amount of benefits expected to be paid in exchange for the respective service. Other provisions Other provisions include mainly: \u2022 litigation provision; \u2022 restructuring provision; \u2022 other needed. Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. When the Group expects some or all of a provision to be reimbursed, the reimbursement is recognised as a separate asset, but only when the reimbursement is virtually certain. The expense relating to a provision is presented in the statement of profit or loss net of any reimbursement. If the effect of the time value of money is material, provisions are discounted using a current pre- tax rate that reflects, when appropriate, the risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognised as a finance cost. All above provisions are calculated using relevant and accurate calculations that allow assessing possible future outflows connected with specific possible events. For instance, when calculating the amount of litigation provision, the Group takes into account the opinion of external legal advisors about the possibility that the outcome of the litigation will be unfavourable for the Group, and recognises a relevant provision Short-term employee benefit liabilities are measured according to general principles. Long-term benefits are estimated using actuarial methods. Accounting policy The Group offers the share-based programmes for the employees and grants them shares in the Parent Company. All programmes are classified as equity settled. Over the vesting period, the Group recognises expense (payroll costs), with a corresponding parent contribution recognised as increase in equity (other capital reserves) based on the grant date fair value of the programme. The amount recognised as an expense is adjusted to reflect the number of awards for which the related service and non-market performance conditions are expected to be met, such that the amount ultimately recognised is based on the number of awards that meet the related service and non-market performance conditions at the vesting date. Key judgements, assumptions and estimation uncertainties Depending on the plan, the allocation of rights to beneficiaries is subject to following assumptions: 31-12-2022 31-12-2021 Programme Management Incentive Plan Exit date: 2021 \u2013 40% 2024 - 30% 2025 - 30% Attrition rate 50% Exit date: 2021 \u2013 40% 2022 \u2013 30% 2023 \u2013 30% Attrition rate 0% Long Term Incentive Plan Group will achieve 100% of Target EBITDA Group will achieve 110% of Target EBITDA The table below shows the hypothetical amounts of expenses (sensitivity analysis) for Share based arrangements subject to changes in key assumptions: Due to the current economic environment and performance of InPost S.A. shares on stock exchange following the war in Ukraine, the Management has changed assumptions that impact the valuation of share based programmes. Estimated Exit dates (sale of remaining shares of InPost S.A. in possession of Advent International) have been prolonged, the attrition rate of eligible employees has been increased \u2013 both of those changes has lowered costs of MIP programme recognised in the current year. For the Long Term Incentive Plan, it has changed the assumption for the Group Target EBITDA realisation from 110% to 100%, whic h will result in vesting of 50% of granted shares. 31-12-2022 31-12-2021 Management Incentive plan 4.4 80.0 Exit date 1y later (1.0) (2.0) Exit date 1y earlier 1.8 3.6 Attrition rate +10% (1.0) (1.0) Attrition rate -10% 1.0 - Long Term Incentive Plan expenses recognised 8.9 12.5 Target EBITDA realisation 92% (4.4) (9.4) Target EBITDA realisation 100% - (6.3) Target EBITDA realisation 109% 8.9 27. Share-based payment 29. Trade and other payables ACCOUNTING POLICY Liabilities are classified as current liabilities if the payment term is within a year or if they arise in the ordinary cycle of business operations, if longer. Otherwise, liabilities are reported as non- current. At recognition trade payables and other liabilities are initially measured at fair value, and they are subsequently measured at amortised cost, using the effective interest rate method. In the event that the effect of the time value of money is not significant, the amount of liabilities is recognised without discounting. TERMS AND CONDITIONS OF THE ABOVE FINANCIAL LIABILITIES: \u2022 trade payables are non-interest bearing (unless in default) liabilities for the goods and services purchased in the course of ordinary business operations from suppliers and are normally settled on 30-day terms; \u2022 cash-on-delivery collected from recipients of parcels is passed on to the sender shortly after receipt . ACCOUNTING POLICY Recognition and initial measurement At initial recognition, the Group measures financial instruments at their fair value. In the case of a financial asset or financial liability measured not at fair value through profit or loss, the fair value is adjusted for transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability. Classification The Group classifies financial assets and liabilities into the following categories: \u2022 financial assets measured at fair value through profit or loss (\u2018FVTPL\u2019); \u2022 financial assets measured at amortised cost; \u2022 financial liabilities at fair value through profit or loss (\u2018FVTPL\u2019); \u2022 other financial liabilities. 30. Financial instruments Subsequent measurement Category of a financial asset or financial liability Measurement method Recognition principle Financial assets measured at FVTPL at fair value a result from subsequent measurement is recognised in profit or loss Financial assets measured at amortised cost at amortised cost by applying the effective interest rate a result from subsequent measurement, derecognition or modification is recognised in profit or loss, the amortised cost is reduced by impairment losses Other financial liabilities at amortised cost by applying the effective interest rate a result from subsequent measurement, derecognition and modification is recognised in profit or loss Financial liabilities at FVTPL at fair value a result from subsequent measurement is recognised in profit or loss For financial instruments measured at fair value, the Group categorises the fair value measurement in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. The Group categorises fair valuation inputs on the following basis: \u2022 Level 1 \u2014 Quoted (unadjusted) market prices in active markets for identical assets or liabilities; \u2022 Level 2 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable; \u2022 Level 3 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable. The Management assessed that the fair values of cash and short- term deposits, trade and other short-term financial receivables, trade payables, bank overdrafts and other current liabilities approximate their carrying amounts largely due to the short-term maturities of these instruments. The fair values of the Group\u2019s interest-bearing loans and borrowings are determined by using the DCF method using a discount rate that reflects the issuer\u2019s borrowing rate as at the end of the reporting period. The own non-performance risk as of the reporting date was assessed to be insignificant. Based on the analysis performed, the Management assessed that the carrying amount of the long-term loans and borrowings are reasonable approximations of fair values 30.1. THE FAIR VALUE HIERARCHY OF FINANCIAL INSTRUMENTS Accounting policy Services Nature, the timing of satisfaction of performance obligations and significant payment terms Courier services and out-of-home services The Group recognises revenue at the point in time upon collection of a parcel by the recipient either from a courier, automated parcel machine or collection point. For uncollected parcels, revenue is recognised upon return to the sender. Typically delivery takes place within 48h. Parcels delivered can be collected by the recipient within 48h in the case of delivery to automated parcel machines and within 8 days in the case of delivery to a collection point. Therefore, contrary to traditional courier services, delivery and collection do not occur at the same time. Although parcels cannot be relocated within the time from the delivery to the automated parcel machine or collection point, the Group assessed that control over the service is transferred upon collection of the parcel by the recipient, which triggers revenue recognition. Services are provided to customers through a \u2018pay-as-you-go\u2019 model in accordance with standard price lists or based on long-term framework delivery contracts, as well as subscription contracts for 12 or 24 months. Performance obligation under the framework contract \u2013 delivery of parcels - becomes binding once delivery is requested by the customer. These contracts do not require a minimum shipment volume and are generally multi-year rolling contracts with a one-month notice period for termination. Remuneration for services provided under the long-term contracts is determined on the basis of actual deliveries in the period and agreed prices. Prices per parcel can be differentiated based on the delivery method and certain thresholds in respect of the number, size and weight of the parcels. Pricing is typically reviewed on an annual basis. For subscription contracts, the customer pays an agreed fixed monthly fee for deliveries of a defined number of parcels per month. The performance obligation under the subscription contract \u2013 delivery of a parcel - becomes binding once delivery is requested by the customer. Unused deliveries (the breakage) do not roll forward to the next month and therefore the Group recognises the breakage amount as revenue at the month-end. Services may be prepaid or billed at the end of the month. There is no significant financing component in the contracts, as payment terms are relatively short - from 14 up to 90 days. Transaction prices for some contracts may vary due to contractual penalties (variable consideration), resulting in lower revenue. However, this does not represent a significant adjustment. All consideration payable by the Group to its customers relates to distinct services, therefore it does not decrease the transaction prices accordingly. Deliveries by couriers and deliveries to APMs may be regulated by one contract with a customer. However, they are alternatives to each other and are deemed to be separate performance obligations. Apart from core services, the Group might also provide some minor services for an additional fee (e.g. express delivery). For such bundles, the Group assessed that contractual prices represent stand-alone selling prices and consideration is not reallocated between services. Sale of APMs and other equipment Revenue from the sale of APMs is recognised at a point in time when the significant risks and rewards of ownership of a promised asset are transferred. In the absence of the specific conditions in the arrangements between the parties (e.g. Incoterms) revenue from the sale is recognised when goods are physically delivered to the customer. The majority of contracts are however realised in accordance with EXW incoterms. Other services (marketing, installations, maintenance The Group recognises revenue from marketing and maintenance services when those services are duly performed. If the revenue is a monthly maintenance fee, it is recorded over time on a straight-line basis. The Group recognises revenue from installation services at a point in time, i.e. when installation is complete. Revenues from Courier services and out-of-home services make up 98% of the Group\u2019s revenues. Revenues per country of origin are presented in note 8.2 The table below presents revenue from major customers as percentage of total revenue (customer concentration): Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Allegro Group 17.1% 22.5% Vinted UAB 19.9% 10.5% Others (<10% of total revenue per customer) 63.0% 67.0% Total 100% 100% The table below contains information on receivables and liabilities resulting from contracts with customers: Note 31-12-2022 31-12-2021 Receivables, included in \u2018Trade and other receivables\u2019 22 1,066.9 799.3 Contract liability (prepaids) 29 8.3 7.5 Upon receipt of a prepayment from a customer, the Group recognises a contract liability in the amount of the prepayment for its performance obligation to deliver parcels in the future. The contract liability is derecognised (and respective revenue is recognised) as services are provided to a customer. The settlement period for prepaids generally does not exceed 12 months, whereas the majority are settled within a few months, therefore contract liability from opening balance is (in principle) fully recognised as revenue in the current year. There is insignificant revenue from breakage amounts, as customers generally exercise all their contractual rights related to prepaids . ACCOUNTING POLICY The Group leases mainly the following underlying assets: \u2022 equipment, mostly including automated parcel machines and sorting equipment; \u2022 land on which automated parcel machines are installed; \u2022 warehouses and offices; \u2022 vehicles and trailers. Lease definition Despite the legal form of contracts for logistic services (warehouses); courier and transportation services (vehicles and trailers), such contracts are accounted for as contracts with lease components. Based on an analysis of key decision-making rights, it was assessed that the Group has the right to direct how and for what purpose the asset is used. Services are provided to the Group on an exclusive basis, therefore the Group obtains economic benefits from the use of warehouses, vehicles and trailers. Exemptions The Group has chosen not to apply low-value asset exemption, and as a consequence recognises as leases all contracts meeting lease recognition criteria, despite the underlying asset value. The Group applies a practical expedient for short-term leases, except for leases related to vehicles and trailers. Part of contracts regarding lease of land for automated parcel machines include one fixed amount of rent that covers rent and other costs (e.g. energy costs), which cannot be separated from lease rent. For such contracts, the Group chooses not to separate non-lease components (i.e. energy costs) from lease components and instead accounts for each lease component and any associated non-lease components as a single lease component. KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Lease term For each lease contract, the Group determines the lease term as the non-cancellable period of lease, which equals the period for which the contract was concluded, when it is reasonably certain that the Group will not exercise an option to terminate the contract or to extend the lease. Contracts concluded for a definite period generally do not include early termination or the option to extend the lease term. Most of the lease contracts are concluded either for an indefinite period with a relatively short termination notice period (up to a few months). Lease term of contracts concluded for an indefinite period A significant portion of contracts for courier and transportation (vehicles and trailers) and logistic services (warehouses) as well as leases of land for automated parcel machines are concluded for an indefinite period with the right to terminate by each party upon termination notice. Those leased assets are important for the Group\u2019s operations, as they are part of the logistics operations (warehouses, vehicles, trailers) or enable the provision of services to customers (land for automated parcel machines). 28. Other liabilities Accounting policy Other liabilities are initially recognised and subsequently measured at their nominal amounts.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-413": {
"value": "The Polish zloty (PLN) has been used as the presentation currency for these consolidated financial statements ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfPresentationCurrency",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-414": {
"value": "4.2. REPORTING FOREIGN CURRENCY TRANSACTIONS Foreign currency transactions at initial recognition are translated into respective functional currencies of the Group\u2019s companies at the exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the closing rate at the reporting date. For entities whose functional currency is PLN, the closing rate is the average exchange rate published for the currency by the NBP as at that date. Non-monetary items that are measured at historical cost are translated using the exchange rate at the transaction date. Foreign currency differences are recognised in profit or loss and presented within finance costs/income, except for exchange differences from the translation of foreign operations described in note 4.1 . The following exchange rates were used at the reporting dates: 31-12-2022 31-12-2021 Exchange rate at the reporting date \u2013 for assets and liabilities EUR 4.6899 4.5994 GBP 5.2957 5.4846 Average exchange rate for the period \u2013 for P&L and cash flows EUR 4.6883 4.5775 GBP 5.4900 5.330 ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-17": {
"value": "5. Basis for consolidation Subsidiaries are entities controlled by the Group. InPost Group controls an entity when it is exposed to, or has rights to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date on which control commences until the date on which control ceases. Intra-group balances and transactions and any unrealised income and expenses (except for foreign currency transaction gains or losses) arising from intra-group transactions are eliminated. Unrealised losses are also eliminated, unless there is evidence of impairment of the transferred asset. The accounting principles applied by the subsidiaries have been changed when necessary to align them with the policies adopted by the Group. Changes in the InPost Group\u2019s interest in a subsidiary that does not result in a loss of control are accounted for as equity transactions with shareholders. Upon the loss of control, the Group derecognises the assets and liabilities of the subsidiary, any non-controlling interests and other components of equity related to the subsidiary. Any gain or loss arising as a result of the loss of control is recognised in profit or loss.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-457": {
"value": "7. Significant accounting judgements and estimates Accounting policies considered relevant for understanding the consolidated financial statements, or required to be disclosed by law or IFRS, are provided per note to the consolidated financial statements. It also requires the Management to exercise its judgment in the process of applying the Group\u2019s accounting policies. These policies and the significant judgements made by the Management in applying the Group\u2019s accounting policies have been consistently applied to all periods presented in these consolidated financial statements. The preparation of the consolidated financial statements in accordance with IFRS adopted by the EU also requires the use of certain critical accounting estimates. Estimations and underlying assumptions are being constantly verified and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Note Title Significant estimates 14.3 Deferred tax assets Recognition of deferred tax assets 17 Goodwill Discount rate, Growth rate, Impairment 18 Intangible assets Amortisation, Impairment 19 Property, plant and equipment Borrowing costs, Depreciation, Impairment 20 Leases Lease term, Discount rate, Purchase option 22 Trade and other receivables Impairment 26 Provisions and employee benefits Estimation of employee benefits 27 Share-based payment Exit date, Target EBITDA, Estimated outcome of the programme (service and non-market performance conditions) The summary of used estimates with references to respective notes is presented in the table below: KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Recognition of deferred tax assets Estimated future taxable profits are determined based on the budgets of the entities of the Group. Deferred tax assets are reviewed at each reporting date and reduced to the extent that it is no longer probable that the related tax benefit will be realised. At each reporting date, the Management of the Group reassess unrecognised deferred tax assets and recognises them to the extent that it has become probable that future taxable profits will be available against which they can be used. Unrecognised deferred tax assets are mainly related to tax losses carried forward. 17.3. IMPAIRMENT TESTING The following is a summary of the total recoverable amount and carrying amount at the end of the reporting period for International Mondial Relay segment net assets: Sensitivity analysis to discount rates: Sensitivity analysis to growth rate estimates: Growth rate Change in Growth rate -2.0 pp -1.0 pp +1.0 pp + 2.0 pp Growth rate 2.00% 0.00% 1.00% 3.0% 4.00% Headroom 5,533.9 3,440.7 4,339.5 7,198.6 9,679.4 Mondial Relay Recoverable amount (fair value less costs of disposal) 8,219.4 Carrying amount of net assets of which: 2,685.5 Goodwill 1,488.4 Brand 177. 3 Headroom 5,533.9 WACC ratio Change in WACC -2.0 pp -1.0 pp +1.0 pp + 2.0 pp WACC 8.08% 6.08% 7.08% 9.08% 10.08% Headroom 5,533.9 10,650.1 7,578.7 4,080.0 2,996.9 KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Key assumptions used in fair value calculations and sensitivity to changes in assumptions All inputs significant to the fair value measurement are categorised within Level 3 of the fair value hierarchy. The calculation of fair value less costs of disposal is most sensitive to the following assumptions: \u2022 Discount rates; \u2022 Growth rates used to extrapolate cash flows beyond the forecast period. Discount rates Discount rates represent the current market assessment of the risks specific to each CGU, taking into consideration the time value of money and individual risks of the underlying assets that have not been incorporated in the cash flow estimates. The discount rate calculation is based on the specific circumstances of the Group and its operating segments and is derived from its weighted average cost of capital (WACC). The WACC takes into account both debt and equity. The cost of equity is derived from the expected return on investment by the Group\u2019s investors. The cost of debt is based on the interest-bearing borrowings the Group is obliged to service. Segment-specific risk is incorporated by applying individual beta factors. The beta factors are evaluated annually based on publicly available market data. Growth rate estimates Rates are based on cautious expectations of Management, taking into account possibilities of changes in customers\u2019 behaviour and new market entrants. The post-tax discount rate applied to cash flow projections is 8.08%, and cash flows beyond the five-year period are extrapolated using a 2.0% growth rate. In 2022, the discount rate decreased by 0.4 pp, compared to 2021, due to a decreased \u2018low capitalisation premium\u2019 applied to Mondial Relay CGU as a result of share capital increase of the CGU that followed after acquisition. The effect of lower premium was offset by the increase of risk free rates based on profitability of 10y EUR government bonds. The growth rate beyond the budgeted 5 year period remained unchanged in comparison to 2021, representing a prudent approach of the Management, considering only a nominal increase of cashflows generated by CGU due to CPI changes. Impairment test The recoverable amount of the International Mondial Relay segment\u2019s assets as at December 31, 2022 is PLN 8,219.4m, which was determined in line with the fair value less costs of disposal calculation using discounted cash flow projections based on the financial budgets adjusted for market conditions approved by senior Management covering a five-year period. As a result of the analysis, the Management did not identify an impairment of International Mondial Relay segment assets. KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Amortisation The Group assessed that the useful lives of all its intangible assets, except for some of the acquired brands, are finite, therefore they are amortised using the straight-line method over their estimated useful lives. Amortisation is recognised in the profit or loss. For major items of intangibles the Group assessed that their residual values are zero. Intangible assets with indefinite useful lives (\u2018Mondial Relay\u2019 brand) are not amortised, but tested for impairment annually, either individually or at the cash-generating unit level . Amortisation methods, useful lives and residual values are reviewed at each reporting date and adjusted, if appropriate. The effect of a change in the above-mentioned estimates shall be recognised prospectively. The estimated useful lives of intangibles assets for all presented periods are as follows: Customer relations amortisation In determination of the value of customer relations a period of 19 years was determined with the attrition rate at 14%. Amortisation should reflect the pattern in which the economic benefits embodied in the assets are consumed, which might indicate diminishing amortisation to reflect the erosion of the acquired customer base. However, the Group decided to use the straight line amortisation method over a period of 8 years, mainly because of uncertainty about the future economic benefits that might arise several years in the future and the difficulty in distinguishing them from cash flows that have been generated by internally\u2013 generated assets of the business. The Group continues to use a straight\u2013line method over a shorter period so that at all points the amortised carrying amount of the asset is below the curve for the expected benefits. As long as the benefits expected to arise in the period after the customer relations are fully amortised and are not expected to be significant, this method will give a reasonable approximation of the consumption of economic benefits. Type Period Brand (Mondial Relay) Indefinite Development costs 5 \u2013 10 years Trademarks 30 years Software 2 \u2013 10 years Customer relations 8 years Impairment testing The Group assesses at the end of each reporting period whether there is any indication that an asset with a finite useful life may be impaired or whether there is any indication that an impairment loss recognised in prior periods for an asset may no longer exist or may have decreased. If any such indication exists, the recoverable amount of the asset is estimated. In assessing whether there is any indication that an asset may be impaired, the Group considers internal and external sources of information. The recoverable amount is determined for individual assets or cash-generating units (\u2018CGU\u2019 ) KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Borrowing costs The Group assessed that the time necessary to assemble and install automated parcel lockers is relatively short and the incurred borrowing costs (e.g. interest related to long term financing) are not qualifying for capitalisation. Therefore, these costs are recognised in profit or loss. Depreciation Depreciation is recognised on a straight-line basis over the estimated useful lives to write down the cost, less estimated residual value, and is generally recognised in profit or loss. Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted prospectively if appropriate . The estimated useful lives of property, plant and equipment for all presented periods are as follows : I mpairment losses The Group assesses, at the end of each reporting period, whether there is any indication that an asset may be impaired or whether there is any indication that an impairment loss recognised in prior periods for an asset may no longer exist or may have decreased. If any such indication exists, the recoverable amount of the asset is estimated. In assessing whether there is any indication that an asset may be impaired, the Group considers internal and external sources of information. The recoverable amount is determined for individual assets or cash-generating units (\u2018CGU\u2019). The Group determines separate CGUs for operations in Poland and for foreign operations. Impairment losses and subsequent reversals are recognised in the profit or loss in operating expenses KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Lease term For each lease contract, the Group determines the lease term as the non-cancellable period of lease, which equals the period for which the contract was concluded, when it is reasonably certain that the Group will not exercise an option to terminate the contract or to extend the lease. Contracts concluded for a definite period generally do not include early termination or the option to extend the lease term. Most of the lease contracts are concluded either for an indefinite period with a relatively short termination notice period (up to a few months). Lease term of contracts concluded for an indefinite period A significant portion of contracts for courier and transportation (vehicles and trailers) and logistic services (warehouses) as well as leases of land for automated parcel machines are concluded for an indefinite period with the right to terminate by each party upon termination notice. Those leased assets are important for the Group\u2019s operations, as they are part of the logistics operations (warehouses, vehicles, trailers) or enable the provision of services to customers (land for automated parcel machines). Lease providers rotate and the Group changes the locations of automated parcel machines, which result in frequent changes in the lease portfolio. In order to determine the lease term, the Group identifies portfolios of leases with similar characteristics and assesses factors that create an economic incentive for the Group to continue such leases for periods longer than the termination notice period. Moreover, taking into account additional costs relating to the termination of the contract (costs of finding a new location for an APM, warehouse spaces and logistics service providers that meet the Group\u2019s standards) the Management has assessed that the Group is able to terminate the contract without any significant costs and interruptions to its operations, only within respective periods presented in the table below from the contract exit decision. For each group of assets with lease agreements concluded for an indefinite period, the Management Board assessed the expected lease period, taking into account the current Group\u2019s strategy and the irrevocable lease term, as specified below: Discount rate The present value of the lease payments is discounted using the interest rate implicit in the lease (where such a rate is known) Period Land 12 months Warehouses 12 months Vehicles and trailers, including: key providers 12 months other 1-3 months or the Group uses the lessee\u2019s incremental borrowing rate. The incremental borrowing rate is estimated based on a model that determines the interest rate that the Group, as a lessee, would have to pay to borrow, over a similar term and with similar security, the funds necessary to obtain an asset of a similar value to the right-of use asset in a similar economic environment. The interest rate is determined based on the risk-free rates for instruments denominated in PLN or EUR and adjusted by a margin reflecting the Group\u2019s rating, and further adjusted to the nature of underlying assets. The table below presents the weighted average discount rates applied for leases in 2022 and 2021: Purchase option At the lease commencement date, the Group assesses whether it is reasonably certain to exercise the right to purchase the underlying asset. If certain, lease payments include the exercise price of purchase options, which results in a higher lease liability and right-of-use assets. In such instances, the right-of use asset is depreciated to the end of the useful life of the underlying asset. 2022 2021 Currency Currency Maturity PLN EUR PLN EUR Up to 12 months 6.40% 2.00% 3.26% 2.35% 1-3 years 6.73% 2.40% 3.55% 2.37% 3-5 years 6.34% 2.56% 3.88% 2.45% 5-7 years 6.07% 2.67% 4.17% 2.58% 7-10 years 5.93% 2.80% 4.42% 2.76% over 10 years 5.88% 3.00% 4.95% 3.16% KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Defined benefit plan The carrying amount of the defined benefit liability related to post mortem severances and retirement benefits is equal to the present value of the benefits payable. The amount of the liability depends on many factors, which are used as assumptions in the actuarial model. Any changes to the assumptions may impact the carrying amount of the liability. Interest rates are one of the primary variables in measuring liability. At the end of the reporting period, based on the report of an independent actuary, an appropriate discount rate for the Group\u2019s companies is used for determining the present value of estimated future cash outflow in relation to these benefits. For the purpose of determining employee benefits related to defined benefit obligations, the Group applied the projected unit credit method. The following were the principal actuarial assumptions at the reporting date: 31-12-2022 31-12-2021 Discount rate 6.8% 3.6% Future salary growth 13.1% for 2023 5.9% for 2024 3.5% for 2025 2.5% for 2026 and further 5.8% for 2022 3.6% for 2023 2.5% for 2024 and further CASH BONUS PLAN (\u2018CBP\u2019) The Group recognises other long-term employee benefits concerning the Cash Bonus Plan (\u2018CBP\u2019) for Managers. Under the CBP, members are eligible for a one-off cash payment based on their remuneration for the 12 months prior to Listing (which took place in 2021) and the multiple, which depends on the exit EBITDA of Poland, payable in 3 instalments. Full CBP participation is only possible if the employee is still employed by the Group at the payment date. Appropriate bad leaver definitions and penalties apply if the person leaves the Group before the payment date. The last instalment of the Plan will be paid in April 2023. In January 2021, a new instance of the programme was announced, under new CBP members are eligible for cash payments based on their remuneration and multiple, which depends on the adjusted EBITDA of Poland Segment for the year ended December 2023. Payments will be divided into three annual instalments (2024, 2025 and 2026). An employee will be eligible for receiving the payment if they are still employed at the time of For the purpose of determining the provision for both employees\u2019 awards, the Group applied the projected unit credit method. The following were the principal actuarial assumptions at the reporting date: The table below shows the hypothetical amounts of provisions (sensitivity analysis) for exit premiums subject to changes in key assumptions: 31-12-2022 31-12-2021 Discount rate for CBP programme dated 2018 3.50% 1.49% Discount rate for CBP programme dated 2021 6.43% 3.40% 31-12-2022 31-12-2021 Provision for Cash Bonus Plan 14.3 24.5 Discount rate - 1% 0.2 0.2 Discount rate - 0.5% 0.1 0.1 Discount rate + 0.5% (0.1) (0.1) Discount rate + 1% (0.2) (0.2) Forecasted EBITDA PLN -100 million (1.2) (2.4) Forecasted EBITDA PLN + 100 million - - Key judgements, assumptions and estimation uncertainties Depending on the plan, the allocation of rights to beneficiaries is subject to following assumptions: 31-12-2022 31-12-2021 Programme Management Incentive Plan Exit date: 2021 \u2013 40% 2024 - 30% 2025 - 30% Attrition rate 50% Exit date: 2021 \u2013 40% 2022 \u2013 30% 2023 \u2013 30% Attrition rate 0% Long Term Incentive Plan Group will achieve 100% of Target EBITDA Group will achieve 110% of Target EBITDA The table below shows the hypothetical amounts of expenses (sensitivity analysis) for Share based arrangements subject to changes in key assumptions: ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-18": {
"value": "8.2. SEGMENT INFORMATION For management purposes, the Group presents results in four reportable segments divided into two following geographical regions: \u2022 Segments outside Poland: A. Mondial Relay segment, which includes APM 9 business and PUDO 10 points in France, Spain, Belgium, the Netherlands, Luxembourg and Portugal; B. International Other segment, which includes APM and PUDO business in the United Kingdom and Italy. \u2022 Segments in Poland: A. APM segment, which is focused on the delivery of parcels to automated parcel machines; B. To-Door segment, which includes the delivery of parcels using door-to-door couriers. Non reportable segment - other segments in Poland, which consists mainly of fulfilment, fresh, marketing and IT services provided for external customers. The Management Board is the Chief Operating Decision Maker (CODM) and monitors the operating results of its business units separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is assessed on the basis of revenue and gross profit or loss, measured consistently with those in the consolidated financial statements. Additionally, aggregated segments at the geography level are assessed based on Operating EBITDA and Adjusted EBITDA. The accounting policies adopted are uniform for all segments and consistent with those applied for the Group. Transfer prices between operating segments are on an arm\u2019s-length basis in a manner similar to transactions with third parties. Inter-segment revenues are eliminated upon consolidation and reflected in the Inter-segment eliminations column. General cost, depreciation, finance costs, finance income and fair value gains and losses on financial assets are not allocated to individual segments as the underlying instruments are managed on a group basis. Current taxes, deferred taxes and certain financial assets and liabilities are not allocated to those segments as they are also managed on a group basis Period of 12 months ended on 31-12-2022 International Poland Total Total reportable segments Mondial Relay Other APM To-Door Other Inter-segment elimination A B C D A+B+C+D Revenue and other operating income 11 2,671.3 246.3 3179.4 896.0 138.3 (52.2) 7,079.1 6,993.0 External 2,671.3 207.6 3,179.4 896.0 124.8 - 7,079.1 6,965.3 Inter-segment - 38.7 - - 13.5 (52.2) - 38.7 Direct costs (2,183.1) (363.6) (1,226.0) (647.3) (109.4) 52.2 (4,477.2) (4,420.0) Logistics costs (1,692.7) (274.3) (1,113.0) (624.5) - 38.7 (3,665.8) (3,704.5) External costs (1,654.0) (274.3) (1,113.0) (624.5) - - (3,665.8) (3,665.8) Inter-segment costs (38.7) - - - - 38.7 - (38.7) APM network (8.4) (53.0) (51.4) - - 13.5 (99.3) (112.8) External costs (5.3) (42.6) (51.4) - - - (99.3) (99.3) Inter-segment costs (3.1) (10.4) - - - 13.5 - (13.5) PUDO points 12 (381.5) (12.6) (15.6) (5.1) - - (414.8) (414.8) Other direct costs (100.5) (23.7) (46.0) (17.7) (109.4) - (297.3) (187.9) Gross profit 488.2 (117.3) 1,953.4 248.7 28.9 - 2,601.9 2,573.0 Mondial Relay Other International Poland Total Gross profit/(loss) 488.2 (117.3) 2,231.0 2,601.9 General costs (188.2) (72.8) (426.5) (687.5) - Sales & Marketing (51.8) (18.5) (85.1) (155.4) - Call Centre (30.2) (16.9) (41.0) (88.1) - IT Maintenance (54.4) (3.0) (65.6) (123.0) - MIP Valuation - - (4.4) (4.4) - LTIP Valuation (2.4) (1.6) (10.4) (14.4) - M&A costs (28.2) - - (28.2) - Other general costs (21.2) (32.8) (220.0) (274.0) Operating EBITDA 300.0 (190.1) 1,804.5 1,914.4 Depreciation and amortisation (212.8) (73.7) (685.8) (972.3) Operating profit 87.2 (263.8) 1,118.7 942.1 Mondial Relay Other International Poland Total Operating EBITDA 300.0 (190.1) 1.804.5 1,914.4 - MIP Valuation - - 4.4 4.4 - LTIP Valuation 2.4 1.6 10.4 14.4 - M&A costs 28.2 - - 28.2 Adjusted EBITDA 330.6 (188.5) 1,819.3 1,961.4 The summary of value of property, plant and equipment and intangible assets for the segments is presented in the table below: Mondial Relay Other International Poland Total Property, plant and equipment 448.7 326.7 3,451.2 4,226.6 - of which ROU 442.8 99.7 971.8 1,514.3 Intangible assets 829.1 12.1 201.8 1,043.0 Goodwill 1,488.4 - - 1,488.4 Total 2,766.2 338.8 3,653.0 6,758.0 Period of 12 months ended on 31-12-2021 International Poland Total Total reportable segments Mondial Relay Other APM To-Door Other Inter-segment elimination A B C D A+B+C+D Revenue and other operating income 13 1,080.0 68.8 2,624.4 731.5 100.5 (3.0) 4,602.2 4,504.7 External 1,080.0 68.8 2,624.4 731.5 97.5 - 4,602.2 4,504.7 Inter-segment - - - - 3.0 (3.0) - - Direct costs (829.8) (97.8) (956.9) (500.7) (56.6) 2.5 (2,439.3) (2,385.2) Logistic costs (659.0) (79.9) (889.1) (481.2) - - (2,109.2) (2,109.2) APM network (1.0) (14.5) (34.7) - - 2.5 (47.7) (50.2) External costs (1.0) (12.0) (34.7) - - - (47.7) (47.7) Inter-segment costs - (2.5) - - - 2.5 - (2.5) PUDO points 14 (155.5) - (14.3) (3.9) - - (173.7) (173.7) Other direct costs (14.3) (3.4) (18.8) (15.6) (56.6) - (108.7) (52.1) Gross profit 250.2 (29.0) 1,667.5 230.8 43.9 (0.5 Mondial Relay Other International Poland Total Gross profit/(loss) 250.2 (29.0) 1,941.7 2,162.9 General costs (171.9) (95.6) (459.3) (726.8) - Sales & Marketing (39.2) (4.2) (72.7) (116.1) - Call Centre (5.8) (9.1) (34.2) (49.1) - IT Maintenance (34.0) - (43.1) (77.1) - MIP Valuation - - (80.0) (80.0) - LTIP Valuation (0.5) (4.1) (7.9) (12.5) - IPO costs - - (21.9) (21.9) - M&A costs (75.9) - - (75.9) - Other general costs (16.5) (78.2) (199.5) (294.2) Operating EBITDA 78.3 (124.6) 1,482.4 1,436.1 Depreciation and amortisation (76.9) (34.2) (498.6) (609.7) Operating profit 1.4 (158.8) 983.8 826.4 Mondial Relay Other International Poland Total Operating EBITDA 78.3 (124.6) 1,482.4 1,436.1 - MIP Valuation - - 80.0 80.0 - LTIP Valuation 0.5 4.1 7.9 12.5 - IPO costs - - 21.9 21.9 - M&A costs 75.9 - - 75.9 Adjusted EBITDA 154.7 (120.5) 1,592.2 1,626.4 The summary of value of property, plant and equipment and intangible assets for the segments is presented in the table below: Mondial Relay Other International Poland Total Property, plant and equipment 554.5 230.4 2,325.1 3,110.0 - of which ROU 295.5 34.1 793.7 1,123.3 Intangible assets 864.1 9.5 177.6 1,051.2 Goodwill 1,459.5 - - 1,459.5 Total 2,878.1 239.9 2,502.7 5,620.7 The comparative figures are presented in the tables below",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-381": {
"value": "Poland: ",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-380": {
"value": "Segment performance is assessed on the basis of revenue and gross profit or loss, measured consistently with those in the consolidated financial statements. Additionally, aggregated segments at the geography level are assessed based on Operating EBITDA and Adjusted EBITDA. The accounting policies adopted are uniform for all segments and consistent with those applied for the Group. Transfer prices between operating segments are on an arm\u2019s-length basis in a manner similar to transactions with third parties. Inter-segment revenues are eliminated upon consolidation and reflected in the Inter-segment eliminations column. General cost, depreciation, finance costs, finance income and fair value gains and losses on financial assets are not allocated to individual segments as the underlying instruments are managed on a group basis. Current taxes, deferred taxes and certain financial assets and liabilities are not allocated to those segments as they are also managed on a group basis .",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-382": {
"value": "Period of 12 months ended on 31-12-2022
International Poland
Total
Total reportable
segments
Mondial Relay Other APM To-Door Other
Inter-segment
elimination
A B C D A+B+C+D
Revenue and other operating income
11
2,671.3 246.3 3179.4 896.0 138.3 (52.2) 7,079.1 6,993.0
External 2,671.3 207.6 3,179.4 896.0 124.8 - 7,079.1 6,965.3
Inter-segment - 38.7 - - 13.5 (52.2) - 38.7
Direct costs (2,183.1) (363.6) (1,226.0) (647.3) (109.4) 52.2 (4,477.2) (4,420.0)
Logistics costs (1,692.7) (274.3) (1,113.0) (624.5) - 38.7 (3,665.8) (3,704.5)
External costs (1,654.0) (274.3) (1,113.0) (624.5) - - (3,665.8) (3,665.8)
Inter-segment costs (38.7) - - - - 38.7 - (38.7)
APM network (8.4) (53.0) (51.4) - - 13.5 (99.3) (112.8)
External costs (5.3) (42.6) (51.4) - - - (99.3) (99.3)
Inter-segment costs (3.1) (10.4) - - - 13.5 - (13.5)
PUDO points
12
(381.5) (12.6) (15.6) (5.1) - - (414.8) (414.8)
Other direct costs (100.5) (23.7) (46.0) (17.7) (109.4) - (297.3) (187.9)
Gross profit 488.2 (117.3) 1,953.4 248.7 28.9 - 2,601.9 2,573.0
Mondial
Relay
Other
International
Poland Total
Gross profit/(loss) 488.2 (117.3) 2,231.0 2,601.9
General costs (188.2) (72.8) (426.5) (687.5)
- Sales &
Marketing
(51.8) (18.5) (85.1) (155.4)
- Call Centre (30.2) (16.9) (41.0) (88.1)
- IT Maintenance (54.4) (3.0) (65.6) (123.0)
- MIP Valuation - - (4.4) (4.4)
- LTIP Valuation (2.4) (1.6) (10.4) (14.4)
- M&A costs (28.2) - - (28.2)
- Other general
costs
(21.2) (32.8) (220.0) (274.0)
Operating
EBITDA
300.0 (190.1) 1,804.5 1,914.4
Depreciation and
amortisation
(212.8) (73.7) (685.8) (972.3)
Operating profit 87.2 (263.8) 1,118.7 942.1
Mondial
Relay
Other
International
Poland Total
Operating
EBITDA
300.0 (190.1) 1.804.5 1,914.4
- MIP Valuation - - 4.4 4.4
- LTIP Valuation 2.4 1.6 10.4 14.4
- M&A costs 28.2 - - 28.2
Adjusted EBITDA 330.6 (188.5) 1,819.3 1,961.4
The summary of value of property, plant and equipment and intangible
assets for the segments is presented in the table below:
Mondial
Relay
Other
International
Poland Total
Property, plant
and equipment
448.7 326.7 3,451.2 4,226.6
- of which ROU 442.8 99.7 971.8 1,514.3
Intangible assets 829.1 12.1 201.8 1,043.0
Goodwill 1,488.4 - - 1,488.4
Total 2,766.2 338.8 3,653.0 6,758.0
Period of 12 months ended on 31-12-2021 International Poland Total Total reportable segments Mondial Relay Other APM To-Door Other Inter-segment elimination A B C D A+B+C+D Revenue and other operating income 13 1,080.0 68.8 2,624.4 731.5 100.5 (3.0) 4,602.2 4,504.7 External 1,080.0 68.8 2,624.4 731.5 97.5 - 4,602.2 4,504.7 Inter-segment - - - - 3.0 (3.0) - - Direct costs (829.8) (97.8) (956.9) (500.7) (56.6) 2.5 (2,439.3) (2,385.2) Logistic costs (659.0) (79.9) (889.1) (481.2) - - (2,109.2) (2,109.2) APM network (1.0) (14.5) (34.7) - - 2.5 (47.7) (50.2) External costs (1.0) (12.0) (34.7) - - - (47.7) (47.7) Inter-segment costs - (2.5) - - - 2.5 - (2.5) PUDO points 14 (155.5) - (14.3) (3.9) - - (173.7) (173.7) Other direct costs (14.3) (3.4) (18.8) (15.6) (56.6) - (108.7) (52.1) Gross profit 250.2 (29.0) 1,667.5 230.8 43.9 (0.5 ) 2,162.9 2,119.5 The comparative figures are presented in the tables below:
Mondial
Relay
Other
International
Poland Total
Gross profit/(loss) 250.2 (29.0) 1,941.7 2,162.9
General costs (171.9) (95.6) (459.3) (726.8)
- Sales &
Marketing
(39.2) (4.2) (72.7) (116.1)
- Call Centre (5.8) (9.1) (34.2) (49.1)
- IT
Maintenance
(34.0) - (43.1) (77.1)
- MIP Valuation - - (80.0) (80.0)
- LTIP Valuation (0.5) (4.1) (7.9) (12.5)
- IPO costs - - (21.9) (21.9)
- M&A costs (75.9) - - (75.9)
- Other general
costs
(16.5) (78.2) (199.5) (294.2)
Operating
EBITDA
78.3 (124.6) 1,482.4 1,436.1
Depreciation
and
amortisation
(76.9) (34.2) (498.6) (609.7)
Operating profit 1.4 (158.8) 983.8 826.4
Mondial
Relay
Other
International
Poland Total
Operating
EBITDA
78.3 (124.6) 1,482.4 1,436.1
- MIP Valuation - - 80.0 80.0
- LTIP Valuation 0.5 4.1 7.9 12.5
- IPO costs - - 21.9 21.9
- M&A costs 75.9 - - 75.9
Adjusted EBITDA 154.7 (120.5) 1,592.2 1,626.4
The summary of value of property, plant and equipment and intangible
assets for the segments is presented in the table below:
Mondial
Relay
Other
International
Poland Total
Property, plant
and equipment
554.5 230.4 2,325.1 3,110.0
- of which ROU 295.5 34.1 793.7 1,123.3
Intangible assets 864.1 9.5 177.6 1,051.2
Goodwill 1,459.5 - - 1,459.5
Total 2,878.1 239.9 2,502.7 5,620.7
Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Allegro Group 17.1% 22.5% Vinted UAB 19.9% 10.5% Others (<10% of total revenue per customer) 63.0% 67.0% Total 100% 100% The table below contains information on receivables and liabilities resulting from contracts with customers: ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-435": {
"value": "9. Revenue
ACCOUNTING POLICY
Revenue is recognised when (or as) the performance obligation is
fulfilled in the form of transferring the promised goods, products,
materials (i.e. assets) or rendering a service to a client. The Group
recognises revenue in a way that reflects the transfer of promised
goods or services to a customer, in the amount of consideration to
which an entity expects to be entitled in exchange for these goods
or services (transaction price), excluding amounts collected on
behalf of third parties, for example - Value Added Tax (VAT).
The Group generates revenue primary from the provision of various
courier services to its customers. There are two groups of courier
services \u2013 traditional and out-of-home deliveries (deliveries of parcels
to automated parcel machines owned or leased by the Group and / or
collection points). Automated parcel machines are located in residential
areas, close to shops and are open 24/7, which allows customers to easily
pick up parcels. Parcels delivered by courier to APMs can be collected
by the recipient within 48h. If the parcel is not collected by the recipient
(from courier/APMs), it is relocated to one of the collection points or
returned to the sender.
The Group offers rebates to customers who are able to provide
volumes of parcels that exceed thresholds in accordance with
agreements. The rebates are treated as variable consideration
which is recognised to the extent that it is highly probable that
a significant reversal of revenue will not occur. In this context, the
Group aligns \u2018highly probable\u2019 with 100% certainty .
In addition to delivery services, the Group generates revenue
from the sale of goods (mainly APMs) and provision of marketing,
maintenance and installation services.
Services Nature, the timing of satisfaction of performance obligations and significant payment terms Courier services and out-of-home services The Group recognises revenue at the point in time upon collection of a parcel by the recipient either from a courier, automated parcel machine or collection point. For uncollected parcels, revenue is recognised upon return to the sender. Typically delivery takes place within 48h. Parcels delivered can be collected by the recipient within 48h in the case of delivery to automated parcel machines and within 8 days in the case of delivery to a collection point. Therefore, contrary to traditional courier services, delivery and collection do not occur at the same time. Although parcels cannot be relocated within the time from the delivery to the automated parcel machine or collection point, the Group assessed that control over the service is transferred upon collection of the parcel by the recipient, which triggers revenue recognition. Services are provided to customers through a \u2018pay-as-you-go\u2019 model in accordance with standard price lists or based on long-term framework delivery contracts, as well as subscription contracts for 12 or 24 months. Performance obligation under the framework contract \u2013 delivery of parcels - becomes binding once delivery is requested by the customer. These contracts do not require a minimum shipment volume and are generally multi-year rolling contracts with a one-month notice period for termination. Remuneration for services provided under the long-term contracts is determined on the basis of actual deliveries in the period and agreed prices. Prices per parcel can be differentiated based on the delivery method and certain thresholds in respect of the number, size and weight of the parcels. Pricing is typically reviewed on an annual basis. For subscription contracts, the customer pays an agreed fixed monthly fee for deliveries of a defined number of parcels per month. The performance obligation under the subscription contract \u2013 delivery of a parcel - becomes binding once delivery is requested by the customer. Unused deliveries (the breakage) do not roll forward to the next month and therefore the Group recognises the breakage amount as revenue at the month-end. Services may be prepaid or billed at the end of the month. There is no significant financing component in the contracts, as payment terms are relatively short - from 14 up to 90 days. Transaction prices for some contracts may vary due to contractual penalties (variable consideration), resulting in lower revenue. However, this does not represent a significant adjustment. All consideration payable by the Group to its customers relates to distinct services, therefore it does not decrease the transaction prices accordingly. Deliveries by couriers and deliveries to APMs may be regulated by one contract with a customer. However, they are alternatives to each other and are deemed to be separate performance obligations. Apart from core services, the Group might also provide some minor services for an additional fee (e.g. express delivery). For such bundles, the Group assessed that contractual prices represent stand-alone selling prices and consideration is not reallocated between services. Sale of APMs and other equipment Revenue from the sale of APMs is recognised at a point in time when the significant risks and rewards of ownership of a promised asset are transferred. In the absence of the specific conditions in the arrangements between the parties (e.g. Incoterms) revenue from the sale is recognised when goods are physically delivered to the customer. The majority of contracts are however realised in accordance with EXW incoterms. Other services (marketing, installations, maintenance The Group recognises revenue from marketing and maintenance services when those services are duly performed. If the revenue is a monthly maintenance fee, it is recorded over time on a straight-line basis. The Group recognises revenue from installation services at a point in time, i.e. when installation is complete. Revenues from Courier services and out-of-home services make up 98% of the Group\u2019s revenues. Revenues per country of origin are presented in note 8.2 The table below presents revenue from major customers as percentage of total revenue (customer concentration): Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Allegro Group 17.1% 22.5% Vinted UAB 19.9% 10.5% Others (<10% of total revenue per customer) 63.0% 67.0% Total 100% 100% The table below contains information on receivables and liabilities resulting from contracts with customers: Note 31-12-2022 31-12-2021 Receivables, included in \u2018Trade and other receivables\u2019 22 1,066.9 799.3 Contract liability (prepaids) 29 8.3 7.5 Upon receipt of a prepayment from a customer, the Group recognises a contract liability in the amount of the prepayment for its performance obligation to deliver parcels in the future. The contract liability is derecognised (and respective revenue is recognised) as services are provided to a customer. The settlement period for prepaids generally does not exceed 12 months, whereas the majority are settled within a few months, therefore contract liability from opening balance is (in principle) fully recognised as revenue in the current year. There is insignificant revenue from breakage amounts, as customers generally exercise all their contractual rights related to prepaids ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-415": {
"value": "The Group offers rebates to customers who are able to provide volumes of parcels that exceed thresholds in accordance with agreements. The rebates are treated as variable consideration which is recognised to the extent that it is highly probable that a significant reversal of revenue will not occur. In this context, the Group aligns \u2018highly probable\u2019 with 100% certainty ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-383": {
"value": "Note 31-12-2022 31-12-2021 Receivables, included in \u2018Trade and other receivables\u2019 22 1,066.9 799.3 Contract liability (prepaids) 29 8.3 7.5 31-12-2022 31-12-2021 Trade receivables 1,066.9 799.3 Other receivables 178.3 127.8 Trade and other receivables 1,245.2 927.1 Trade receivables are non-interest bearing and usually have a maturity of 7 - 90 days. 31-12-2022 31-12-2021 Opening balance 83.4 76.8 Decrease \u2013 utilisation - - Expected/incurred credi Set out below is the movement in the allowance for expected credit losses on trade receivables based on a collective approach and individual approach: Receivables from Allegro and Vinted were responsible for 34.4% of the Group\u2019s trade receivables as of December 31, 2022 and 28.1% of the Group\u2019s trade receivables for the 12 months ended December 31, 2021. MATrade receivables 31-12-2022 31-12-2021 Trade receivables (gross) at amortised cost 1,160.4 882.7 Expected credit losses \u2013 individual approach (90.7) (81.4) Expected credit losses \u2013 a collective approach (2.8) (2.0) Total trade receivables 1,066.9 799.3 31-12-2022 31-12-2021 Financial assets 4.5 3.3 Rental deposits 2.1 2.3 Advance 2.4 1.0 Non-financial assets 173.8 124.5 Receivables from the state 169.2 116.9 Other 4.6 7.6 Total other receivables 178.3 127.8 22.1. OTHER RECEIVABLES 32. Explanations to the cash flow statement 31-12-2022 31-12-2021 Change in trade and other receivables in the consolidated statement of financial position (312.8) (517.8) Acquisition of company - 364.2 Trade and other receivables impairment losses (9.8) (6.4) Compensation of VAT returns from CIT (9.6) (6.5) Advances for materials for the production of parcel machines (included in investment flows) (0.2) 0.1 Exchange differences 28.4 (0.7) Other - 0.9 Change in trade and other receivables (304.0) (166.2) 31-12-2022 31-12-2021 Change in other assets in the consolidated statement of financial position 6.9 (16.8) Acquisition of company - 11.5 Prepayments for materials used in the manufacture of automated parcel machines (19.5) (1.2) Change in other assets (12.6) (6.5) 31-12-2022 31-12-2021 Change in trade payables and other payables in the consolidated statement of financial position 207.0 493.4 Acquisition of company - (293.9) Change in liabilities due to capital expenditures 2.4 (76.4) Exchange differences 34.7 (0.6) Declared dividend payment - 40.0 Change in presentation for financial liabilities - 1.7 Change in trade payables and other payables 244.1 164.2 31-12-2022 31-12-2021 Change in employee benefits, provisions and government (26.2) 68.0 Grants in the consolidated statement of financial position - (80.7) Acquisition of company - 11.6 Government grants received /returned (0.1) (1.0) Other (26.3) (2.1) 31-12-2022 31-12-2021 Change in other liabilities in the consolidated statement of financial position 15.6 1.5 Exchange differences 0.8 - Change in other liabilities 16.4 1.5 31-12-2022 31-12-2021 Total net finance cost 273.3 113.6 Foreign exchange differences realised on working capital (43.7) (32.5) Bank fees paid 2.9 2.0 Other 2.8 1.6 Finance cost/(income) adjustment 235.3 84.7 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-384": {
"value": "10. Depreciation and amortisation Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Depreciation of property, plant and equipment 848.5 532.7 Amortisation of intangible assets 123.8 77.0 Depreciation and amortisation \u2013 continued operations 972.3 609.7 Assigned to direct cost 792.0 485.2 Assigned to general and administrative expenses 180.3 124.5 Total 972.3 609.7 11. External services 12. Employee benefit costs 13. Financial income Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Logistics services 3,251.7 1,881.6 PUDO points commissions 414.8 173.7 Marketing and Advertising 70.3 46.2 Advisory cost 139.0 204.7 Other 85.2 101.4 Total 3,961.0 2,407.6 Assigned to direct cost 3,666.5 2,055.3 Assigned to general and administrative expenses 294.5 352.3 Total 3,961.0 2,407.6 Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Payroll, of which: 651.3 493.1 Share based payment 18.8 92.5 Social security contributions 171.9 100.4 Total employee benefit costs 842.0 593.5 Assigned to direct cost 332.9 286.5 Assigned to general and administrative expenses 509.1 307.0 Total 842.0 593.5 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-19": {
"value": "10. Depreciation and amortisation Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Depreciation of property, plant and equipment 848.5 532.7 Amortisation of intangible assets 123.8 77.0 Depreciation and amortisation \u2013 continued operations 972.3 609.7 Assigned to direct cost 792.0 485.2 Assigned to general and administrative expenses 180.3 124.5 Total 972.3 609.7 11. External services 12. Employee benefit costs Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Logistics services 3,251.7 1,881.6 PUDO points commissions 414.8 173.7 Marketing and Advertising 70.3 46.2 Advisory cost 139.0 204.7 Other 85.2 101.4 Total 3,961.0 2,407.6 Assigned to direct cost 3,666.5 2,055.3 Assigned to general and administrative expenses 294.5 352.3 Total 3,961.0 2,407.6 Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Payroll, of which: 651.3 493.1 Share based payment 18.8 92.5 Social security contributions 171.9 100.4 Total employee benefit costs 842.0 593.5 Assigned to direct cost 332.9 286.5 Assigned to general and administrative expenses 509.1 307.0 Total 842.0 593.5 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-416": {
"value": "10. Depreciation and amortisation Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Depreciation of property, plant and equipment 848.5 532.7 Amortisation of intangible assets 123.8 77.0 Depreciation and amortisation \u2013 continued operations 972.3 609.7 Assigned to direct cost 792.0 485.2 Assigned to general and administrative expenses 180.3 124.5 Total 972.3 609.7 11. External services 12. Employee benefit costs Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Logistics services 3,251.7 1,881.6 PUDO points commissions 414.8 173.7 Marketing and Advertising 70.3 46.2 Advisory cost 139.0 204.7 Other 85.2 101.4 Total 3,961.0 2,407.6 Assigned to direct cost 3,666.5 2,055.3 Assigned to general and administrative expenses 294.5 352.3 Total 3,961.0 2,407.6 Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Payroll, of which: 651.3 493.1 Share based payment 18.8 92.5 Social security contributions 171.9 100.4 Total employee benefit costs 842.0 593.5 Assigned to direct cost 332.9 286.5 Assigned to general and administrative expenses 509.1 307.0 Total 842.0 593.5 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-448": {
"value": "10. Depreciation and amortisation Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Depreciation of property, plant and equipment 848.5 532.7 Amortisation of intangible assets 123.8 77.0 Depreciation and amortisation \u2013 continued operations 972.3 609.7 Assigned to direct cost 792.0 485.2 Assigned to general and administrative expenses 180.3 124.5 Total 972.3 609.7 Customer relationship Brand Development costs Trademarks Software Intangible assets in progress Total Cost at 01-01-2022 713.0 173.8 150.7 6.8 168.4 78.1 1,290.8 Additions - - - - - 131.7 131.7 Reclassification - - (21.4) 0.6 13.2 (22.5) (30.1) Disposal - - (2.3) - (4.7) (1.8) (8.8) Effect of movements in exchange rates 13.9 3.5 (1.0) (0.1) 0.3 - 16.6 Cost at 31-12-2022 726.9 177.3 126.0 7.3 177.2 185.5 1,400.2 Accumulated amortisation at 01-01-2022 37.5 - 103.7 1.5 87.6 - 230.3 Amortisation for the period 90.9 - 14.4 0.5 18.0 - 123.8 Reclassification - - 0.3 - - - 0.3 Disposal - - - - - - - Effect of movements in exchange rates 0.3 - (0.3) - 0.3 - 0.3 Accumulated amortisation at 31-12-2022 128.7 - 118.1 2.0 105.9 - 354.7 Impairment losses at 01-01-2022 - - 2.7 - 6.6 - 9.3 Impairment loss - - - - - - - Disposal - - (2.3) - (4.5) - (6.8) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2022 - - 0.4 - 2.1 - 2.5 Carrying amount at 31-12-2022 598.2 177.3 7.5 5.3 69.2 185.5 1,043.0 Customer relationship Brand Development costs Trademarks Software Intangible assets in progress Total Cost at 01-01-2021 - - 153.7 6.0 146.6 14.4 320.7 Additions - - - - - 88.0 88.0 Acquisition of subsidiary 700.4 170.8 - 0.2 9.2 5.2 885.8 Disposal - - (16.8) - (2.9) - (19.7) Effect of movements in exchange rates 12.6 3.0 0.5 - (0.1) - 16.0 Cost at 31-12-2021 713.0 173.8 150.7 6.8 168.4 78.1 1,290.8 Accumulated amortisation at 01-01-2021 - - 97.1 1.1 63.9 - 162.1 Amortisation for the period 36.5 - 15.9 0.4 24.3 - 77.1 Disposal - - (9.4) - (0.6) - (10.0) Effect of movements in exchange rates 1.0 - 0.1 - - - 1.1 Accumulated amortisation at 31-12-2021 37.5 - 103.7 1.5 87.6 - 230.3 Impairment losses at 01-01-2021 - - 9.6 - 7.5 - 17.1 Impairment loss - - 0.6 - - - 0.6 Disposal - - (7.5) - (0.9) - (8.4) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2021 - - 2.7 - 6.6 - 9.3 Carrying amount at 31-12-2021 675.5 173.8 44.3 5.3 74.2 78.1 1,051.2 Land and buildings Machinery and equipment Vehicles Other RoU Assets under construction 16 Total Cost at 01-01-2022 37.9 2,247.1 10.3 25.0 1,695.0 280.1 4,295.4 Additions - - - - 956.4 1,004.5 1,960.9 Reclassification 17.8 911.8 3.6 13.7 (8.1) (908.7) 30.1 Termination/ Disposal (0.4) (29.4) (0.4) (0.7) (108.3) - (139.2) Effect of movements in exchange rates 0.6 (7.1) - (0.1) 4.7 1.8 (0.1) Cost at 31-12-2022 55.9 3,122.4 13.5 37.9 2,539.7 377.7 6,147.1 Accumulated depreciation at 01-01-2022 7.3 584.1 1.8 13.0 567.1 - 1,173.3 Depreciation for the period 7.2 288.0 1.8 7.9 543.6 - 848.5 Reclassification - 6.0 - (0.4) (7.4) - (1.8) Termination/ Disposal - (22.5) (0.4) (1.2) (84.2) - (108.3) Effect of movements in exchange rates 0.4 (1.2) - - 1.7 - 0.9 Accumulated depreciation at 31-12-2022 14.9 854.4 3.2 19.3 1,020.8 - 1,912.6 Impairment losses at 01-01-2022 - 5.1 - - 4.6 2.4 12.1 Impairment loss - - - - - 0.9 0.9 Termination - (5.1) - - - - (5.1) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2022 - - - - 4.6 3.3 7.9 Carrying amount at 31-12-2022 41.0 2,268.0 10.3 18.6 1,514.3 374.4 4,226.6 The most significant in terms of Net Book Value property, plant and equipment of the Group are machinery and equipment i.e. automated parcel machines, as well as assets under construction i.e. parts of automated parcel machines that are in the process of completion or assembly and are not yet installed Land and buildings Machinery and equipment Vehicles Other RoU Assets under construction Total Cost at 01-01-2021 14.6 1,280.7 6.5 16.5 942.0 75.7 2,336.0 Additions 5.4 - - 1.5 772.0 864.7 1,643.6 Acquisition of subsidiary 10.2 120.5 0.1 0.4 200.8 56.1 388.1 Reclassification 8.5 860.8 3.7 7.6 (167.7) (712.9) - Termination/ Disposal (0.8) (26.7) - (1.0) (53.1) (3.4) (85.0) Effect of movements in exchange rates - 11.8 - - 1.0 (0.1) 12.7 Cost at 31-12-2021 37.9 2,247.1 10.3 25.0 1,695.0 280.1 4,295.4 Accumulated depreciation at 01-01-2021 3.5 357.9 0.8 7.0 377.5 - 746.7 Depreciation for the period 4.2 186.2 1.0 6.6 334.6 - 532.6 Reclassification - 48.3 - - (48.3) - - Termination/ Disposal (0.4) (11.7) - (0.6) (96.7) - (109.4) Effect of movements in exchange rates - 3.4 - - - - 3.4 Accumulated depreciation at 31-12-2021 7.3 584.1 1.8 13.0 567.1 - 1,173.3 Impairment losses at 01-01-2021 - 13.5 - - 4.6 6.1 24.2 Impairment loss - 0.1 - - - - 0.1 Reversal of impairment losses - - - - - (3.7) (3.7) Termination - (8.5) - - - - (8.5) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2021 - 5.1 - - 4.6 2.4 12.1 Carrying amount at 31-12-2021 30.6 1,657.9 8.5 12.0 1,123.3 277.7 3,110.0 20.1. RIGHT-OF-USE ASSETS Right-of-use assets are presented in Property, Plant and Equipment. The table below presents a disaggregation of the right-of-use assets by class of underlying asset: Land and buildings Machinery and equipment Vehicles Other Total Cost at 01-01-2022 1,346.5 39.0 309.5 - 1,695.0 Additions 619.4 56.0 249.8 31.2 956.4 Reclassification - (8.1) - - (8.1) Termination of a contract (86.1) (14.3) (7.5) (0.4) (108.3) Effect of movements in exchange rates 4.4 0.1 0.2 - 4.7 Cost at 31-12-2022 1,884.2 72.7 552.0 30.8 2,539.7 Accumulated depreciation at 01-01-2022 350.2 2.5 214.4 - 567.1 Depreciation for the period 344.9 25.8 170.0 2.9 543.6 Reclassification - (7.4) - - (7.4) Termination of a contract (62.2) (15.4) (6.1) (0.5) (84.2) Effect of movements in exchange rates 1.7 - - - 1.7 Accumulated depreciation at 31-12-2022 634.6 5.5 378.3 2.4 1,020.8 Impairment losses at 01-01-2022 - 4.6 - - 4.6 Impairment losses at 31-12-2022 - 4.6 - - 4.6 Carrying amount at 31-12-2022 1,249.6 62.6 173.7 28.4 1,514.3 Land and buildings Machinery and equipment Vehicles Other Total Cost at 01-01-2021 562.8 190.1 189.1 - 942.0 Additions \u2013 new lease contracts 636.1 12.4 123.5 - 772.0 Subsidiary acquisition 189.0 7.4 3.9 0.5 200.8 Reclassification - (167.7) - - (167.7) Termination of a contract (42.8) (3.1) (7.0) (0.2) (53.1) Effect of movements in exchange rates 1.4 (0.1) - (0.3) 1.0 Cost at 31-12-2021 1,346.5 39.0 309.5 - 1,695.0 Accumulated depreciation at 01-01-2021 191.7 63.6 122.2 - 377.5 Depreciation for the period 210.4 26.2 97.9 0.1 334.6 Reclassification - (48.3) - - (48.3) Termination of a contract (51.9) (39.0) (5.7) (0.1) (96.7) Effect of movements in exchange rates - - - - - Accumulated depreciation at 31-12-2021 350.2 2.5 214.4 - 567.1 Impairment losses at 01-01-2021 - 4.6 - - 4.6 Impairment losses at 31-12-2021 - 4.6 - - 4.6 Carrying amount at 31-12-2021 996.3 31.9 95.1 - 1,123.3 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-436": {
"value": "11. External services Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Logistics services 3,251.7 1,881.6 PUDO points commissions 414.8 173.7 Marketing and Advertising 70.3 46.2 Advisory cost 139.0 204.7 Other 85.2 101.4 Total 3,961.0 2,407.6 Assigned to direct cost 3,666.5 2,055.3 Assigned to general and administrative expenses 294.5 352.3 Total 3,961.0 2,407.6 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-459": {
"value": "12. Employee benefit costs Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Payroll, of which: 651.3 493.1 Share based payment 18.8 92.5 Social security contributions 171.9 100.4 Total employee benefit costs 842.0 593.5 Assigned to direct cost 332.9 286.5 Assigned to general and administrative expenses 509.1 307.0 Total 842.0 593.5 31-12-2022 31-12-2021 Long-term Short-term Long-term Short-term Post-mortem severance 0.5 - 0.5 - Retirement benefit 5.4 59.0 5.1 67.1 Unused holiday provision 0.9 18.4 0.3 11.4 Performance bonuses - 9.5 - 16.3 Cash Bonus Plan 8.4 5.9 16.8 7.7 Total 15.2 92.8 22.7 102.5 Employee benefits The table below presents a summary of employee benefits: The Group is not a party to any wage bargaining agreements or collective employment agreements. Short-term employee benefit liabilities are Defined benefit plan Performance Bonuses and Cash Bonus Plan Provision for holidays and bonuses Other provisions Total Balance as at 31-12-2021 72.7 40.8 11.7 11.2 136.4 Recognition/ Creation - 23.8 18.9 4.1 46.8 Reversal (9.0) - - (2.0) (11.0) Utilisation - (40.8) (11.7) (11.2) (63.7) Foreign exchange rate impact 1.2 - 0.4 0.1 1.7 Balance as at 31-12-2022 64.9 23.8 19.3 2.2 110.2 Provisions Movements The below table presents balances and movements of provisions during the year: 32. Explanations to the cash flow statement 31-12-2022 31-12-2021 Change in trade and other receivables in the consolidated statement of financial position (312.8) (517.8) Acquisition of company - 364.2 Trade and other receivables impairment losses (9.8) (6.4) Compensation of VAT returns from CIT (9.6) (6.5) Advances for materials for the production of parcel machines (included in investment flows) (0.2) 0.1 Exchange differences 28.4 (0.7) Other - 0.9 Change in trade and other receivables (304.0) (166.2) 31-12-2022 31-12-2021 Change in other assets in the consolidated statement of financial position 6.9 (16.8) Acquisition of company - 11.5 Prepayments for materials used in the manufacture of automated parcel machines (19.5) (1.2) Change in other assets (12.6) (6.5) 31-12-2022 31-12-2021 Change in trade payables and other payables in the consolidated statement of financial position 207.0 493.4 Acquisition of company - (293.9) Change in liabilities due to capital expenditures 2.4 (76.4) Exchange differences 34.7 (0.6) Declared dividend payment - 40.0 Change in presentation for financial liabilities - 1.7 Change in trade payables and other payables 244.1 164.2 31-12-2022 31-12-2021 Change in employee benefits, provisions and government (26.2) 68.0 Grants in the consolidated statement of financial position - (80.7) Acquisition of company - 11.6 Government grants received /returned (0.1) (1.0) Other (26.3) (2.1) 31-12-2022 31-12-2021 Change in other liabilities in the consolidated statement of financial position 15.6 1.5 Exchange differences 0.8 - Change in other liabilities 16.4 1.5 31-12-2022 31-12-2021 Total net finance cost 273.3 113.6 Foreign exchange differences realised on working capital (43.7) (32.5) Bank fees paid 2.9 2.0 Other 2.8 1.6 Finance cost/(income) adjustment 235.3 84.7 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-464": {
"value": "13. Financial income and expenses Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Foreign exchange gains 32.0 15.4 Other financial income 0.3 0.7 Total financial income 32.3 16.1 P eriod of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Foreign exchange losses - 4.5 Interest expense 292.8 121.4 Bank charges and commissions 6.9 2.0 Other financial costs 5.9 1.8 Total financial costs 305.6 129.7 32. Explanations to the cash flow statement 31-12-2022 31-12-2021 Change in trade and other receivables in the consolidated statement of financial position (312.8) (517.8) Acquisition of company - 364.2 Trade and other receivables impairment losses (9.8) (6.4) Compensation of VAT returns from CIT (9.6) (6.5) Advances for materials for the production of parcel machines (included in investment flows) (0.2) 0.1 Exchange differences 28.4 (0.7) Other - 0.9 Change in trade and other receivables (304.0) (166.2) 31-12-2022 31-12-2021 Change in other assets in the consolidated statement of financial position 6.9 (16.8) Acquisition of company - 11.5 Prepayments for materials used in the manufacture of automated parcel machines (19.5) (1.2) Change in other assets (12.6) (6.5) 31-12-2022 31-12-2021 Change in trade payables and other payables in the consolidated statement of financial position 207.0 493.4 Acquisition of company - (293.9) Change in liabilities due to capital expenditures 2.4 (76.4) Exchange differences 34.7 (0.6) Declared dividend payment - 40.0 Change in presentation for financial liabilities - 1.7 Change in trade payables and other payables 244.1 164.2 31-12-2022 31-12-2021 Change in employee benefits, provisions and government (26.2) 68.0 Grants in the consolidated statement of financial position - (80.7) Acquisition of company - 11.6 Government grants received /returned (0.1) (1.0) Other (26.3) (2.1) 31-12-2022 31-12-2021 Change in other liabilities in the consolidated statement of financial position 15.6 1.5 Exchange differences 0.8 - Change in other liabilities 16.4 1.5 31-12-2022 31-12-2021 Total net finance cost 273.3 113.6 Foreign exchange differences realised on working capital (43.7) (32.5) Bank fees paid 2.9 2.0 Other 2.8 1.6 Finance cost/(income) adjustment 235.3 84.7 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-463": {
"value": "13. Financial income and expenses Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Foreign exchange gains 32.0 15.4 Other financial income 0.3 0.7 Total financial income 32.3 16.1 P eriod of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Foreign exchange losses - 4.5 Interest expense 292.8 121.4 Bank charges and commissions 6.9 2.0 Other financial costs 5.9 1.8 Total financial costs 305.6 129.7 32. Explanations to the cash flow statement 31-12-2022 31-12-2021 Change in trade and other receivables in the consolidated statement of financial position (312.8) (517.8) Acquisition of company - 364.2 Trade and other receivables impairment losses (9.8) (6.4) Compensation of VAT returns from CIT (9.6) (6.5) Advances for materials for the production of parcel machines (included in investment flows) (0.2) 0.1 Exchange differences 28.4 (0.7) Other - 0.9 Change in trade and other receivables (304.0) (166.2) 31-12-2022 31-12-2021 Change in other assets in the consolidated statement of financial position 6.9 (16.8) Acquisition of company - 11.5 Prepayments for materials used in the manufacture of automated parcel machines (19.5) (1.2) Change in other assets (12.6) (6.5) 31-12-2022 31-12-2021 Change in trade payables and other payables in the consolidated statement of financial position 207.0 493.4 Acquisition of company - (293.9) Change in liabilities due to capital expenditures 2.4 (76.4) Exchange differences 34.7 (0.6) Declared dividend payment - 40.0 Change in presentation for financial liabilities - 1.7 Change in trade payables and other payables 244.1 164.2 31-12-2022 31-12-2021 Change in employee benefits, provisions and government (26.2) 68.0 Grants in the consolidated statement of financial position - (80.7) Acquisition of company - 11.6 Government grants received /returned (0.1) (1.0) Other (26.3) (2.1) 31-12-2022 31-12-2021 Change in other liabilities in the consolidated statement of financial position 15.6 1.5 Exchange differences 0.8 - Change in other liabilities 16.4 1.5 31-12-2022 31-12-2021 Total net finance cost 273.3 113.6 Foreign exchange differences realised on working capital (43.7) (32.5) Bank fees paid 2.9 2.0 Other 2.8 1.6 Finance cost/(income) adjustment 235.3 84.7 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-462": {
"value": "13. Financial income and expenses Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Foreign exchange gains 32.0 15.4 Other financial income 0.3 0.7 Total financial income 32.3 16.1 P eriod of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Foreign exchange losses - 4.5 Interest expense 292.8 121.4 Bank charges and commissions 6.9 2.0 Other financial costs 5.9 1.8 Total financial costs 305.6 129.7 32. Explanations to the cash flow statement 31-12-2022 31-12-2021 Change in trade and other receivables in the consolidated statement of financial position (312.8) (517.8) Acquisition of company - 364.2 Trade and other receivables impairment losses (9.8) (6.4) Compensation of VAT returns from CIT (9.6) (6.5) Advances for materials for the production of parcel machines (included in investment flows) (0.2) 0.1 Exchange differences 28.4 (0.7) Other - 0.9 Change in trade and other receivables (304.0) (166.2) 31-12-2022 31-12-2021 Change in other assets in the consolidated statement of financial position 6.9 (16.8) Acquisition of company - 11.5 Prepayments for materials used in the manufacture of automated parcel machines (19.5) (1.2) Change in other assets (12.6) (6.5) 31-12-2022 31-12-2021 Change in trade payables and other payables in the consolidated statement of financial position 207.0 493.4 Acquisition of company - (293.9) Change in liabilities due to capital expenditures 2.4 (76.4) Exchange differences 34.7 (0.6) Declared dividend payment - 40.0 Change in presentation for financial liabilities - 1.7 Change in trade payables and other payables 244.1 164.2 31-12-2022 31-12-2021 Change in employee benefits, provisions and government (26.2) 68.0 Grants in the consolidated statement of financial position - (80.7) Acquisition of company - 11.6 Government grants received /returned (0.1) (1.0) Other (26.3) (2.1) 31-12-2022 31-12-2021 Change in other liabilities in the consolidated statement of financial position 15.6 1.5 Exchange differences 0.8 - Change in other liabilities 16.4 1.5 31-12-2022 31-12-2021 Total net finance cost 273.3 113.6 Foreign exchange differences realised on working capital (43.7) (32.5) Bank fees paid 2.9 2.0 Other 2.8 1.6 Finance cost/(income) adjustment 235.3 84.7 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-437": {
"value": "13. Financial income and expenses Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Foreign exchange gains 32.0 15.4 Other financial income 0.3 0.7 Total financial income 32.3 16.1 P eriod of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Foreign exchange losses - 4.5 Interest expense 292.8 121.4 Bank charges and commissions 6.9 2.0 Other financial costs 5.9 1.8 Total financial costs 305.6 129.7 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-417": {
"value": "13. Financial income and expenses Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Foreign exchange gains 32.0 15.4 Other financial income 0.3 0.7 Total financial income 32.3 16.1 eriod of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Foreign exchange losses - 4.5 Interest expense 292.8 121.4 Bank charges and commissions 6.9 2.0 Other financial costs 5.9 1.8 Total financial costs 305.6 129.7 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-385": {
"value": "13. Financial income and expenses Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Foreign exchange gains 32.0 15.4 Other financial income 0.3 0.7 Total financial income 32.3 16.1 P eriod of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Foreign exchange losses - 4.5 Interest expense 292.8 121.4 Bank charges and commissions 6.9 2.0 Other financial costs 5.9 1.8 Total financial costs 305.6 129.7 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-20": {
"value": "13. Financial income and expenses Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Foreign exchange gains 32.0 15.4 Other financial income 0.3 0.7 Total financial income 32.3 16.1 P eriod of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Foreign exchange losses - 4.5 Interest expense 292.8 121.4 Bank charges and commissions 6.9 2.0 Other financial costs 5.9 1.8 Total financial costs 305.6 129.7 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-387": {
"value": "Deferred tax A deferred tax liabilities and deferred tax assets are recognised for all temporary differences between the carrying amounts of assets and liabilities and amounts used for taxation purposes, except for: \u2022 temporary differences on the initial recognition of assets and liabilities in a transaction that is not a business combination and that affects neither accounting profit nor taxable profit (loss), \u2022 temporary differences related to investments in subsidiaries and associates to the extent that the Group is able to control the timing of the reversal of the temporary differences, and it is probable that they will not reverse in the foreseeable future. Deferred tax assets are recognised for unused tax losses and unused tax credits and for deductible temporary differences to the extent that it is probable that future taxable profit will be available against which they can be utilised. Deferred tax is measured at the tax rates that are expected to be applied to the temporary differences when they reverse, using tax rates enacted or substantially enacted at the reporting date, taking into account any uncertainties related to income taxes. Deferred tax assets and deferred tax liabilities are offset if the entity has a legally enforceable right to set off current tax assets and current tax liabilities, and if the deferred tax assets and deferred tax liabilities relate to income taxes levied on a given entity by the same tax authority. KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Recognition of deferred tax assets Estimated future taxable profits are determined based on the budgets of the entities of the Group. Deferred tax assets are reviewed at each reporting date and reduced to the extent that it is no longer probable that the related tax benefit will be realised. At each reporting date, the Management of the Group reassess unrecognised deferred tax assets and recognises them to the extent that it has become probable that future taxable profits will be available against which they can be used. Unrecognised deferred tax assets are mainly related to tax losses carried forward. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-386": {
"value": "ACCOUNTING POLICY Income tax expense for the reporting period comprises current and deferred tax. It is recognised in profit or loss, except to the extent that it relates to a business combination or items recognised directly in equity or other comprehensive income. The Management reviews periodically the approach adopted in the preparation of tax returns where the applicable tax regulations are subject to interpretation. When justified, a provision is created for the expected tax payable to tax authorities. Current income tax Current income tax comprises the expected tax payable or receivable on the taxable income or loss for the reporting period and any adjustments to the tax payable or receivable relating to previous years. Current tax is calculated using the tax rates enacted or substantively enacted at the reporting date in countries where the Group\u2019s entities operate and generate taxable income or losses. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-388": {
"value": "14.2. RECONCILIATION OF EFFECTIVE TAX RATE14.1. INCOME TAX IN PROFIT OR LOSS For the period of 12 months ended December 31, 2022 the effective tax rate for the Group was 31,7%, and for the comparative period of 12 months ended December 31, 2021 the effective tax rate for the Group was 31.1%. In the year 2022, statutory tax rates for the Group\u2019s companies ranged from 19% in Poland and Great Britain to 31.4% in Italy. Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Current income tax expense 214.0 237.1 Deferred income tax expense (1.7) (15.6) Income tax expense \u2013 continued operations 212.3 221.5 Current income tax expense - - Income tax expense \u2013 discontinued operations - - Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Profit (loss) before tax 668.8 712.8 Tax using the Group\u2019s domestic tax rate 24.9% 166.5 24.9% 177.5 Effect of tax rates in foreign jurisdictions (6,5%) (43.2) (6.7%) (47.5) Tax-exempt income (0.1%) (0.5) (0.8%) (5.9) Non-deductible expenses of which: 1,2% 8.0 6.0% 43.0 Share based payments costs 0,6% 4.3 2.5% 18.2 Other non-deductible expenses 0.6% 3.7 3.5% 24.8 Deferred tax asset for tax losses not recognised 11,6% 77.7 8.5% 60.5 Derecognition of deferred tax asset for tax losses carried forward and other temporary differences - - (0.9%) (6.7) Other 0.6% 3.8 0.1% 0.6 Income tax expense 212.3 221.5 Effective tax rate 31.7% 31.1% 14.3 CHANGE IN DEFERRED TAX ASSETS AND LIABILITIES Balance as at 31-12-2022 Reconciliation of movements to profit or loss 2022 Balance as at 31-12-2021 Subsidiary acquisition as at 31-12-2021 Reconciliation of movements to profit or loss 2021 Deferred tax assets Impairment allowance for trade and other receivables and inventories 15.8 (0.7) 15.1 - (0.1) Provisions and accruals 49.9 (4.0) 45.9 (7.8) (6.3) Lease liabilities 212.8 38.2 251.0 (52.1) (87.5) Property, plant and equipment and intangible assets 0.1 1.8 1.9 - (1.9) Deferred income 1.9 1.1 3.0 - (0.8) Interest accrued 4.5 (4.0) 0.5 - (0.2) Foreign exchange differences 2.0 5.8 7.8 - 0.9 Other items 0.9 1.7 2.6 - (1.3) Tax losses carried forward 29.4 (19.8) 9.6 (2.1) 1.8 Total 317.3 20.1 337.4 (62.0) (95.4) Net presentation (151.0) 28.6 (179.6) - 111.7 Net deferred tax assets 166.3 48.7 157.8 (62.0) 16.3 - to be settled within 12 months 43.1 71.3 - to be settled over 12 months 123.2 86.5 Deferred tax liability Property, plant and equipment and intangible assets 127.8 (98.1) 225.9 50.8 70.8 Right-of-use assets 309.5 75.8 233.7 224.7 9.0 Interest accrued 3.7 3.6 0.1 - - Other items 1.9 (0.4) 2.3 - - Total 442.9 (19.1) 462.0 275.5 79.8 Net presentation (151.0) (28.6) (179.6) - (111.7) Net deferred tax liabilities 291.9 (47.8) 282.4 275.5 (31.9) - to be settled within 12 months 2.0 2.4 - to be settled over 12 months 289.9 280.0 Net effect 1.0 213.5 (15.6) Valuation effect in OCI 2.7 - Net effect recognised in profit or loss (1.7) (15.6) 14.4. UNRECOGNISED DEFERRED TAX ASSETS Deferred tax assets have not been recognised in respect of the following items. In the Management\u2019s judgement, it was assessed that it is not probable that future taxable profit will be available against which the Group will be able to use benefits therefrom. Unrecognised deferred tax assets 2022 2021 Gross amount Tax effect (Domestic tax rates) Gross amount Tax effect (Domestic tax rates) Tax losses carried forward (the UK, IT and Luxembourg) 627.2 138.5 324.9 74.9 Total unrecognised deferred tax assets 627.2 138.5 324.9 74.9 Unrecognised deferred tax assets 2022 2021 Tax Losses carred forward for which no deferred tax assets were recognised 2022 2021 Never expire 84.2 55.7 Will expire 2039 41.4 - Will expire 2038 102.2 100.2 Will expire 2037 5.9 5.9 Will expire 2025 236.0 - Will expire 2024 104.7 108.4 Will expire 2023 52.8 54.7 Total tax losses carried forward for which no deferred tax asset was recognised 627.2 324.9 The differences in the amounts in respective years are due to different settlement periods of tax losses in foreign jurisdictions and exchange rates.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-21": {
"value": "RATE14.1. INCOME TAX IN PROFIT OR LOSS For the period of 12 months ended December 31, 2022 the effective tax rate for the Group was 31,7%, and for the comparative period of 12 months ended December 31, 2021 the effective tax rate for the Group was 31.1%. In the year 2022, statutory tax rates for the Group\u2019s companies ranged from 19% in Poland and Great Britain to 31.4% in Italy. Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Current income tax expense 214.0 237.1 Deferred income tax expense (1.7) (15.6) Income tax expense \u2013 continued operations 212.3 221.5 Current income tax expense - - Income tax expense \u2013 discontinued operations - - Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Profit (loss) before tax 668.8 712.8 Tax using the Group\u2019s domestic tax rate 24.9% 166.5 24.9% 177.5 Effect of tax rates in foreign jurisdictions (6,5%) (43.2) (6.7%) (47.5) Tax-exempt income (0.1%) (0.5) (0.8%) (5.9) Non-deductible expenses of which: 1,2% 8.0 6.0% 43.0 Share based payments costs 0,6% 4.3 2.5% 18.2 Other non-deductible expenses 0.6% 3.7 3.5% 24.8 Deferred tax asset for tax losses not recognised 11,6% 77.7 8.5% 60.5 Derecognition of deferred tax asset for tax losses carried forward and other temporary differences - - (0.9%) (6.7) Other 0.6% 3.8 0.1% 0.6 Income tax expense 212.3 221.5 Effective tax rate 31.7% 31.1% The tax rate was higher in 2022 due to higher unrecognised deferred tax assets for tax losses reported in the UK, Italy and Luxembourg.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-389": {
"value": "ACCOUNTING POLICY Basic EPS is calculated by dividing the profit for the year attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the year. Diluted EPS is determined by dividing the profit attributable to ordinary equity holders of the parent (after adjusting for interest on convertible preference shares) by the weighted average number of ordinary shares outstanding during the year, plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares 15. Earnings per share (EPS) ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-22": {
"value": "The following table reflects the profit and share information used in the basic and diluted EPS calculations: Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Profit attributable to ordinary equity holders of the parent: Continuing operations 456.5 491.3 Discontinued operations (0.1) 0.3 Profit attributable to ordinary equity holders of the parent for basic EPS 456.4 491.6 Effect of dilution - - Profit attributable to ordinary equity holders of the parent adjusted for the effect of dilution 456.4 491.6 Total number of shares issued 500,000,000 500,000,000 Effect of own shares held (358,044.0) - Weighted average number of ordinary shares for basic EPS 15 499,803,811.5 500,000,000 Weighted average number of ordinary shares for basic EPS 500,000,000 500,000,000 Basic / Diluted earnings per share (in PLN) 0.91 0.98 Basic / Diluted earnings per share (in PLN) \u2013 Continuing operations 0.91 0.98 Basic / Diluted earnings per share (in PLN) \u2013 Discontinuing operations 0.00 0.00",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-23": {
"value": "16. Dividends paid and proposed for payment In 2022 and until the date of authorisation of these consolidated financial statements for issue, no dividends were paid or proposed for payment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-390": {
"value": "ACCOUNTING POLICY Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date fair value, and the amount of any non- controlling interests in the acquiree. Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interests and any previous interest held over the net identifiable assets acquired and liabilities assumed). After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash- generating units (CGU) that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. When the recoverable amount of the CGU is less than its carrying amount, an impairment loss is recognised. Impairment losses relating to goodwill cannot be reversed in future periods . 17. Goodwill ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-454": {
"value": "ACCOUNTING POLICY Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date fair value, and the amount of any non- controlling interests in the acquiree. Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interests and any previous interest held over the net identifiable assets acquired and liabilities assumed). After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash- generating units (CGU) that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. When the recoverable amount of the CGU is less than its carrying amount, an impairment loss is recognised. Impairment losses relating to goodwill cannot be reversed in future periods 17. Goodwill 18. Intangible assets ACCOUNTING POLICY Recognition and measurement Intangible assets acquired in a business combination (trademarks and brands) are measured at cost less any accumulated impairment losses. The cost of such an intangible asset at initial recognition is its fair value at the acquisition date. Other intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Any gain or loss on the disposal of an item of intangible assets is recognised in profit or loss and presented within other operating income/expenses. Research and development costs Expenditure on research activities is recognised in the profit or loss as incurred. Development expenditure is capitalised only if it can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable and the Group intends to and has sufficient resources to complete development and to use or sell the asset. Otherwise, it is recognised in the profit or loss as incurred. Development costs are measured at cost less accumulated amortisation and any accumulated impairment losses. During the period of development, the asset is tested for impairment annually. The Group records directly attributable expenses for development projects using management accounts and respective allocation keys. Major directly attributable costs are the costs of materials and services used or consumed as well as the costs of own employees\u2019 remuneration engaged in the development project. For the latest time allocated to the project by an employee has to be reliably measured and documented. KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Amortisation The Group assessed that the useful lives of all its intangible assets, except for some of the acquired brands, are finite, therefore they are amortised using the straight-line method over their estimated useful lives. Amortisation is recognised in the profit or loss. For major items of intangibles the Group assessed that their residual values are zero. Intangible assets with indefinite useful lives (\u2018Mondial Relay\u2019 brand) are not amortised, but tested for impairment annually, either individually or at the cash-generating unit level . Amortisation methods, useful lives and residual values are reviewed at each reporting date and adjusted, if appropriate. The effect of a change in the above-mentioned estimates shall be recognised prospectively. The estimated useful lives of intangibles assets for all presented periods are as follows: Customer relations amortisation In determination of the value of customer relations a period of 19 years was determined with the attrition rate at 14%. Amortisation should reflect the pattern in which the economic benefits embodied in the assets are consumed, which might indicate diminishing amortisation to reflect the erosion of the acquired customer base. However, the Group decided to use the straight line amortisation method over a period of 8 years, mainly because of uncertainty about the future economic benefits that might arise several years in the future and the difficulty in distinguishing them from cash flows that have been generated by internally\u2013 generated assets of the business. The Group continues to use a straight\u2013line method over a shorter period so that at all points the amortised carrying amount of the asset is below the curve for the expected benefits. As long as the benefits expected to arise in the period after the customer relations are fully amortised and are not expected to be significant, this method will give a reasonable approximation of the consumption of economic benefits. Type Period Brand (Mondial Relay) Indefinite Development costs 5 \u2013 10 years Trademarks 30 years Software 2 \u2013 10 years Customer relations 8 years Impairment testing The Group assesses at the end of each reporting period whether there is any indication that an asset with a finite useful life may be impaired or whether there is any indication that an impairment loss recognised in prior periods for an asset may no longer exist or may have decreased. If any such indication exists, the recoverable amount of the asset is estimated. In assessing whether there is any indication that an asset may be impaired, the Group considers internal and external sources of information. The recoverable amount is determined for individual assets or cash-generating units (\u2018CGU\u2019 ) . Recoverability of internally generated intangible assets Due to the nature of the Group\u2019s operations, most intangible assets are developed internally, including software. The most significant internally generated intangible assets are: \u2022 Software: InPost Logistics Solution, Trucker Transition Programme, Pricing Tool and InPost Mobile Application; \u2022 Development costs: documented business processes related to courier and logistics operations; \u2022 Intangible assets in progress: outlays related to the creation of additional modules of InPost Logistics Solution, InPost Mobile Application instances for International and Mondial Relay, PUDO software for International markets. The realisation of development projects and capitalisation of respective costs to intangible assets are subject to corporate approvals. In order to approve the project for development, a comprehensive analysis is performed based on information provided by sales, logistics, marketing and finance functions. To demonstrate whether the output will generate probable future economic benefits, the Group assesses the output of projects as a separate asset or in combination with other assets forming a cash-generating unit. Based on Management review, there is no impairment loss in intangible assets in progress ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-438": {
"value": "ACCOUNTING POLICY Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date fair value, and the amount of any non- controlling interests in the acquiree. Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interests and any previous interest held over the net identifiable assets acquired and liabilities assumed). After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash- generating units (CGU) that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. When the recoverable amount of the CGU is less than its carrying amount, an impairment loss is recognised. Impairment losses relating to goodwill cannot be reversed in future periods . 17. Goodwill ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-418": {
"value": "ACCOUNTING POLICY Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date fair value, and the amount of any non- controlling interests in the acquiree. Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interests and any previous interest held over the net identifiable assets acquired and liabilities assumed). After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash- generating units (CGU) that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. When the recoverable amount of the CGU is less than its carrying amount, an impairment loss is recognised. Impairment losses relating to goodwill cannot be reversed in future periods . 17. Goodwill ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-24": {
"value": "17.1. FINAL ACCOUNTING FOR ACQUISITION OF MONDIAL RELAY On July 1, 2021, InPost S.A. completed the process of acquisition of 100% voting rights of Mondial Relay\u2013 one of the leading French parcel operators. Mondial Relay was acquired by InPost S.A. for EUR 513m paid in cash. The acquisition allowed InPost Group to take a major step in its ambition to become Europe\u2019s leading out-of-home automated solution for e-commerce by expanding/ enriching its offer with the additional markets and fuelling the potential for cross border deliveries. During 2022 the Group completed the process of purchase price allocation related to the acquisition of Mondial Relay; the resulting final fair value of assets acquired and liabilities assumed were as follow Fair values as at acquisition date Assets (+) Intangible assets of which: 885.5 Brand 170.8 Customer relationship 700.4 Property, plant and equipment 185.9 Right-of-use assets 196.7 Other long-term receivables 23.9 Trade and other receivables 340.3 Other assets 11.5 Cash and cash equivalents 59.2 Liabilities (-) Provision for deferred tax 213.7 Other financial liabilities 198.9 Current tax liabilities 30.2 Trade and other liabilities 293.9 Employee benefits and other provisions 80.7 The fair value of identified net assets 885.6 Goodwill recognised at the acquisition date: Fair values as at acquisition date Purchase consideration transferred 2,319.9 Minus: The fair value of identified net assets 885.6 The goodwill arising on the acquisition 1,434.3 Movements in goodwill value: 2022 2021 Opening Balance 1,459.5 - Acquisition - 1,434.3 Effect of movements in exchange rates 28.9 25.2 Closing Balance 1,488.4 1,459.5 The fair value of the trade receivables amounts to PLN 340.3 m. The gross amount of trade receivables is PLN 353.9m, and it is expected that the contractual amounts of PLN 13.6m won\u2019t be collected. Goodwill acquired through this business combination is fully allocated to the International Mondial Relay segment. None of the goodwill recognised is expected to be deductible for income tax purposes. The \u2018Mondial Relay\u2019 brand is allocated entirely to International Mondial Relay segment. 17.2 IMPACT OF FINAL SETTLEMENT OF THE ACQUISITION OF MONDIAL RELAY ON THE COMPARABLE DATA As a result of the finalisation of purchase price allocation in relation to the acquisition of Mondial Relay, the following adjustments were made to the comparative data in the primary financial statements, resulting in the restatement of values as at and for the period ended December 31, 2021. The settlement did not have any impact on the balance as at January 1, 2021. Consolidated Statement of financial position EQUITY AND LIABILITIES Balance as at 31-12-2021 Finalisation of purchase price allocation Balance as at 31-12-2021 Restated Equity Equity attributable to the owners of InPost (6.9) 36.0 29.1 Share capital 22.7 - 22.7 Share premium 35,122.4 - 35,122.4 Share capital and share premium of combining entities - - - Retained earnings/ (accumulated losses) 435.6 - 435.6 Reserves (35,587.6) 36.0 (35,551.6) Total equity (6.9) 36.0 29.1 Liabilities Loans and borrowings 4,545.8 - 4,545.8 Employee benefits and other provisions 33.2 - 33.2 Government grants 1.2 - 1.2 Deferred tax liability 278.6 3.8 282.4 Other financial liabilities 835.1 - 835.1 Total non-current liabilities 5,693.9 3.8 5,697.7 Trade payables and other payables 785.7 - 785.7 Loans and borrowings 194.4 - 194.4 Current tax liabilities 43.7 - 43.7 Employee benefits and other provisions 103.2 - 103.2 Other financial liabilities 357.7 - 357.7 Other liabilities 121.2 - 121.2 Total current liabilities 1,605.9 - 1,605.9 Total liabilities 7,299.8 3.8 7,303.6 TOTAL EQUITY AND LIABILITIES 7,292.9 39.8 7,332.7 ASSETS Balance as at 31-12-2021 Finalisation of purchase price allocation Balance as at 31-12-2021 Restated Non-current assets 5,831.0 39.8 5,870.8 Goodwill 1,434.3 25.2 1,459.5 Intangible assets 1,036.6 14.6 1,051.2 Property, plant and equipment 3,110.0 - 3,110.0 Other receivables 31.4 - 31.4 Deferred tax assets 157.8 - 157.8 Other assets 60.9 - 60.9 Current assets 1,461.9 - 1,461.9 Inventory 10.9 - 10.9 Trade and other receivables 927.1 - 927.1 Income tax asset 3.7 - 3.7 Other assets 27.0 - 27.0 Cash and cash equivalents 493.2 - 493.2 TOTAL ASSETS 7,292.9 39.8 7,332.7 Consolidated Statement of profit or loss and other comprehensive income Period of 12 months ended on 31-12-2021 Finalisation of purchase price allocation Period of 12 months ended on 31-12-2021 Restated Profit before tax 712.8 - 712.8 Income tax expense 221.5 - 221.5 Profit from continuing operations 491.3 - 491.3 Profit / (loss) from discontinued operations 0.3 - 0.3 Net profit / (loss) 491.6 - 491.6 Other comprehensive income Exchange differences from translation of foreign operations, net of tax \u2013 Item that may be reclassified to profit or loss (31.0) 36.0 5.0 Other comprehensive income, net of tax (31.0) 36.0 5.0 Total comprehensive income 460.6 36.0 496.6 Net profit (loss) attributable to owners: From continued operations: 491.3 - 491.3 From discontinued operations: 0.3 - 0.3 Total comprehensive income attributable to owners: From continued operations: 454.6 36.0 490.6 From discontinued operations: 6.0 - 6.0 Period of 12 months ended on 31-12-2021 Finalisation of purchase price allocation Period of 12 months ended on 31-12-2021 Restated Continued operations Revenue 4,581.9 - 4,581.9 Other operating income 20.3 - 20.3 Depreciation and amortisation 609.7 - 609.7 Raw materials and consumables 89.2 - 89.2 External services 2,407.6 - 2,407.6 Taxes and charges 9.8 - 9.8 Payroll 493.1 - 493.1 Social security and other benefits 100.4 - 100.4 Other expenses 30.2 - 30.2 Cost of goods and materials sold 14.3 - 14.3 Other operating expenses 15.1 - 15.1 Impairment gain/ (loss) on trade and other receivables 6.4 - 6.4 Total operating expenses 3,775.8 - 3,775.8 Operating profit 826.4 - 826.4 Finance income 16.1 - 16.1 Finance costs 129.7 - 129.7 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-391": {
"value": "Goodwill recognised at the acquisition date: Fair values as at acquisition date Purchase consideration transferred 2,319.9 Minus: The fair value of identified net assets 885.6 The goodwill arising on the acquisition 1,434.3 Movements in goodwill value: 2022 2021 Opening Balance 1,459.5 - Acquisition - 1,434.3 Effect of movements in exchange rates 28.9 25.2 Closing Balance 1,488.4 1,459.5 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-419": {
"value": "17.3. IMPAIRMENT TESTING The following is a summary of the total recoverable amount and carrying amount at the end of the reporting period for International Mondial Relay segment net assets: Sensitivity analysis to discount rates: Sensitivity analysis to growth rate estimates: Growth rate Change in Growth rate -2.0 pp -1.0 pp +1.0 pp + 2.0 pp Growth rate 2.00% 0.00% 1.00% 3.0% 4.00% Headroom 5,533.9 3,440.7 4,339.5 7,198.6 9,679.4 Mondial Relay Recoverable amount (fair value less costs of disposal) 8,219.4 Carrying amount of net assets of which: 2,685.5 Goodwill 1,488.4 Brand 177. 3 Headroom 5,533.9 WACC ratio Change in WACC -2.0 pp -1.0 pp +1.0 pp + 2.0 pp WACC 8.08% 6.08% 7.08% 9.08% 10.08% Headroom 5,533.9 10,650.1 7,578.7 4,080.0 2,996.9 KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Key assumptions used in fair value calculations and sensitivity to changes in assumptions All inputs significant to the fair value measurement are categorised within Level 3 of the fair value hierarchy. The calculation of fair value less costs of disposal is most sensitive to the following assumptions: \u2022 Discount rates; \u2022 Growth rates used to extrapolate cash flows beyond the forecast period. Discount rates Discount rates represent the current market assessment of the risks specific to each CGU, taking into consideration the time value of money and individual risks of the underlying assets that have not been incorporated in the cash flow estimates. The discount rate calculation is based on the specific circumstances of the Group and its operating segments and is derived from its weighted average cost of capital (WACC). The WACC takes into account both debt and equity. The cost of equity is derived from the expected return on investment by the Group\u2019s investors. The cost of debt is based on the interest-bearing borrowings the Group is obliged to service. Segment-specific risk is incorporated by applying individual beta factors. The beta factors are evaluated annually based on publicly available market data. Growth rate estimates Rates are based on cautious expectations of Management, taking into account possibilities of changes in customers\u2019 behaviour and new market entrants. The post-tax discount rate applied to cash flow projections is 8.08%, and cash flows beyond the five-year period are extrapolated using a 2.0% growth rate. In 2022, the discount rate decreased by 0.4 pp, compared to 2021, due to a decreased \u2018low capitalisation premium\u2019 applied to Mondial Relay CGU as a result of share capital increase of the CGU that followed after acquisition. The effect of lower premium was offset by the increase of risk free rates based on profitability of 10y EUR government bonds. The growth rate beyond the budgeted 5 year period remained unchanged in comparison to 2021, representing a prudent approach of the Management, considering only a nominal increase of cashflows generated by CGU due to CPI changes. Impairment test The recoverable amount of the International Mondial Relay segment\u2019s assets as at December 31, 2022 is PLN 8,219.4m, which was determined in line with the fair value less costs of disposal calculation using discounted cash flow projections based on the financial budgets adjusted for market conditions approved by senior Management covering a five-year period. As a result of the analysis, the Management did not identify an impairment of International Mondial Relay segment assets.The Group considered the following climate-related matters and their potential impact on five-year budgets for Mondial Relay CGU: \u2022 A risk of higher dynamics of energy prices\u2019 growth and a risk of limited availability of green energy on the market for Group\u2019s operations, limiting the possibility of decarbonisation \u2013 Group\u2019s assessment of these risks was reflected in Mondial Relay CGU 5-year financial plans in terms of higher costs of energy compared to an increase in parcel prices. Costs related to the research and development of new parcel machines that are more efficient in terms of electricity consumption, or even self-sufficient, are not attributed directly to Mondial Relay CGU, but to Poland CGU; \u2022 A risk of increased production costs due to the introduction of the Carbon Border Adjustment Mechanism and/or other carbon-related regulations, and a risk of increased operating expenditure due to the introduction of a carbon tax and/or a cap-and-trade system on transport sector and buildings \u2013 at the current time, no legislation has been passed that will impact the Group; as the probability of implementation of those taxes before 2027 (which is the final year of the Group\u2019s financial plans) are very low, the risks wasn\u2019t weren\u2019t considered during preparations of 5-year financial plans for Mondial Relay CGU. The Group constantly monitors the latest government legislation regarding climate-related matters; \u2022 A risk of greenwashing in marketing communication to customers regarding the Group\u2019s climate impact resulting in lower consumer preference \u2013 the risk was not considered on Mondial Relay CGU level for the purpose of preparation 5-year plans as the Group is taking risk mitigation steps to reduce the risk connected with inappropriate and not confirmed communication with markets and consumers; \u2022 A risk of a significant increase in the costs of external services in connection with the implementation of their decarbonisation goals \u2013 the risk was not considered on Mondial Relay CGU level for the purpose of preparing 5-year plans, as risk rating was assessed as low in short and middle terms; \u2022 Losses due to the damage to APM\u2019s caused by extreme weather events \u2013 the risk was considered on Mondial Relay CGU level for the purpose of preparing 5-year plans, as planned costs of deployment of APMs take into account new ways of anchoring the APMs to the ground to prevent falling due to strong winds. In terms of potential damages from increased temperature, APMs are tested to withstand temperatures up to 50.0\u00b0C; \u2022 Potential opportunities related to climate changes - for instance an increase in consumer preference to use out-of-home deliveries as more environmentally friendly way of parcel deliveries - were not taken into account during the preparation of Mondial Relay 5-year plans, due to a prudent approach of the Management to potential revenue / volumes upsides. Based on Management review, there is no impairment loss in intangible assets in progress . Customer relationship Brand Development costs Trademarks Software Intangible assets in progress Total Cost at 01-01-2022 713.0 173.8 150.7 6.8 168.4 78.1 1,290.8 Additions - - - - - 131.7 131.7 Reclassification - - (21.4) 0.6 13.2 (22.5) (30.1) Disposal - - (2.3) - (4.7) (1.8) (8.8) Effect of movements in exchange rates 13.9 3.5 (1.0) (0.1) 0.3 - 16.6 Cost at 31-12-2022 726.9 177.3 126.0 7.3 177.2 185.5 1,400.2 Accumulated amortisation at 01-01-2022 37.5 - 103.7 1.5 87.6 - 230.3 Amortisation for the period 90.9 - 14.4 0.5 18.0 - 123.8 Reclassification - - 0.3 - - - 0.3 Disposal - - - - - - - Effect of movements in exchange rates 0.3 - (0.3) - 0.3 - 0.3 Accumulated amortisation at 31-12-2022 128.7 - 118.1 2.0 105.9 - 354.7 Impairment losses at 01-01-2022 - - 2.7 - 6.6 - 9.3 Impairment loss - - - - - - - Disposal - - (2.3) - (4.5) - (6.8) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2022 - - 0.4 - 2.1 - 2.5 Carrying amount at 31-12-2022 598.2 177.3 7.5 5.3 69.2 185.5 1,043.0 Customer relationship Brand Development costs Trademarks Software Intangible assets in progress Total Cost at 01-01-2021 - - 153.7 6.0 146.6 14.4 320.7 Additions - - - - - 88.0 88.0 Acquisition of subsidiary 700.4 170.8 - 0.2 9.2 5.2 885.8 Disposal - - (16.8) - (2.9) - (19.7) Effect of movements in exchange rates 12.6 3.0 0.5 - (0.1) - 16.0 Cost at 31-12-2021 713.0 173.8 150.7 6.8 168.4 78.1 1,290.8 Accumulated amortisation at 01-01-2021 - - 97.1 1.1 63.9 - 162.1 Amortisation for the period 36.5 - 15.9 0.4 24.3 - 77.1 Disposal - - (9.4) - (0.6) - (10.0) Effect of movements in exchange rates 1.0 - 0.1 - - - 1.1 Accumulated amortisation at 31-12-2021 37.5 - 103.7 1.5 87.6 - 230.3 Impairment losses at 01-01-2021 - - 9.6 - 7.5 - 17.1 Impairment loss - - 0.6 - - - 0.6 Disposal - - (7.5) - (0.9) - (8.4) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2021 - - 2.7 - 6.6 - 9.3 Carrying amount at 31-12-2021 675.5 173.8 44.3 5.3 74.2 78.1 1,051.2 Land and buildings Machinery and equipment Vehicles Other RoU Assets under construction 16 Total Cost at 01-01-2022 37.9 2,247.1 10.3 25.0 1,695.0 280.1 4,295.4 Additions - - - - 956.4 1,004.5 1,960.9 Reclassification 17.8 911.8 3.6 13.7 (8.1) (908.7) 30.1 Termination/ Disposal (0.4) (29.4) (0.4) (0.7) (108.3) - (139.2) Effect of movements in exchange rates 0.6 (7.1) - (0.1) 4.7 1.8 (0.1) Cost at 31-12-2022 55.9 3,122.4 13.5 37.9 2,539.7 377.7 6,147.1 Accumulated depreciation at 01-01-2022 7.3 584.1 1.8 13.0 567.1 - 1,173.3 Depreciation for the period 7.2 288.0 1.8 7.9 543.6 - 848.5 Reclassification - 6.0 - (0.4) (7.4) - (1.8) Termination/ Disposal - (22.5) (0.4) (1.2) (84.2) - (108.3) Effect of movements in exchange rates 0.4 (1.2) - - 1.7 - 0.9 Accumulated depreciation at 31-12-2022 14.9 854.4 3.2 19.3 1,020.8 - 1,912.6 Impairment losses at 01-01-2022 - 5.1 - - 4.6 2.4 12.1 Impairment loss - - - - - 0.9 0.9 Termination - (5.1) - - - - (5.1) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2022 - - - - 4.6 3.3 7.9 Carrying amount at 31-12-2022 41.0 2,268.0 10.3 18.6 1,514.3 374.4 4,226.6 The most significant in terms of Net Book Value property, plant and equipment of the Group are machinery and equipment i.e. automated parcel machines, as well as assets under construction i.e. parts of automated parcel machines that are in the process of completion or assembly and are not yet installed . Land and buildings Machinery and equipment Vehicles Other RoU Assets under construction Total Cost at 01-01-2021 14.6 1,280.7 6.5 16.5 942.0 75.7 2,336.0 Additions 5.4 - - 1.5 772.0 864.7 1,643.6 Acquisition of subsidiary 10.2 120.5 0.1 0.4 200.8 56.1 388.1 Reclassification 8.5 860.8 3.7 7.6 (167.7) (712.9) - Termination/ Disposal (0.8) (26.7) - (1.0) (53.1) (3.4) (85.0) Effect of movements in exchange rates - 11.8 - - 1.0 (0.1) 12.7 Cost at 31-12-2021 37.9 2,247.1 10.3 25.0 1,695.0 280.1 4,295.4 Accumulated depreciation at 01-01-2021 3.5 357.9 0.8 7.0 377.5 - 746.7 Depreciation for the period 4.2 186.2 1.0 6.6 334.6 - 532.6 Reclassification - 48.3 - - (48.3) - - Termination/ Disposal (0.4) (11.7) - (0.6) (96.7) - (109.4) Effect of movements in exchange rates - 3.4 - - - - 3.4 Accumulated depreciation at 31-12-2021 7.3 584.1 1.8 13.0 567.1 - 1,173.3 Impairment losses at 01-01-2021 - 13.5 - - 4.6 6.1 24.2 Impairment loss - 0.1 - - - - 0.1 Reversal of impairment losses - - - - - (3.7) (3.7) Termination - (8.5) - - - - (8.5) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2021 - 5.1 - - 4.6 2.4 12.1 Carrying amount at 31-12-2021 30.6 1,657.9 8.5 12.0 1,123.3 277.7 3,110.0 Impairment testing for CGU related to foreign operations In 2022, as well as in the prior periods, the Group observed that foreign entities (Italy and the UK) incurred operating losses, which was assessed as an impairment indicator, and therefore the Group tested non- financial assets related to these foreign branches and estimated the recoverable amount of individual units generating operating losses. The recoverable amount of the CGU was estimated based on their fair value less the cost of disposal. When calculating the fair value of machines, the Group considers relocating machines to profitable markets, with assumption that machines will be deployed and used for a period of up to 5 years from their relocation date. For the purpose of calculating the fair value of the parcel machine, the WACC ratio of 11.28% (8.48% in 2021) was used and the annual growth rate of 0%. Change in WACC reflects an increase in risk-free rates, which for the Polish market are based on the profitability of government\u2019s 10y bonds. For the purpose of fair value computation, no climate risks were considered, as fair value is calculated based on the assumption that they will be used on a profitable market for the maximal time of 5 years, which from the perspective of climate risks described in note 17.3 reduces the possibility of risk materialisation. The following is a summary of the total recoverable amount and carrying amount at the end of each year for all tested foreign-related cost-generating units: In the year 2022, there were no changes in the methodology used in comparison to the prior periods. All units tested 31-12-2022 31-12-2021 Recoverable value 1,794.0 1,217.5 Balance sheet value 343.3 194.5 Surplus 1,450.7 1,023. 20.1. RIGHT-OF-USE ASSETS Right-of-use assets are presented in Property, Plant and Equipment. The table below presents a disaggregation of the right-of-use assets by class of underlying asset: Land and buildings Machinery and equipment Vehicles Other Total Cost at 01-01-2022 1,346.5 39.0 309.5 - 1,695.0 Additions 619.4 56.0 249.8 31.2 956.4 Reclassification - (8.1) - - (8.1) Termination of a contract (86.1) (14.3) (7.5) (0.4) (108.3) Effect of movements in exchange rates 4.4 0.1 0.2 - 4.7 Cost at 31-12-2022 1,884.2 72.7 552.0 30.8 2,539.7 Accumulated depreciation at 01-01-2022 350.2 2.5 214.4 - 567.1 Depreciation for the period 344.9 25.8 170.0 2.9 543.6 Reclassification - (7.4) - - (7.4) Termination of a contract (62.2) (15.4) (6.1) (0.5) (84.2) Effect of movements in exchange rates 1.7 - - - 1.7 Accumulated depreciation at 31-12-2022 634.6 5.5 378.3 2.4 1,020.8 Impairment losses at 01-01-2022 - 4.6 - - 4.6 Impairment losses at 31-12-2022 - 4.6 - - 4.6 Carrying amount at 31-12-2022 1,249.6 62.6 173.7 28.4 1,514.3",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-420": {
"value": "Research and development costs Expenditure on research activities is recognised in the profit or loss as incurred. Development expenditure is capitalised only if it can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable and the Group intends to and has sufficient resources to complete development and to use or sell the asset. Otherwise, it is recognised in the profit or loss as incurred. Development costs are measured at cost less accumulated amortisation and any accumulated impairment losses. During the period of development, the asset is tested for impairment annually. The Group records directly attributable expenses for development projects using management accounts and respective allocation keys. Major directly attributable costs are the costs of materials and services used or consumed as well as the costs of own employees\u2019 remuneration engaged in the development project. For the latest time allocated to the project by an employee has to be reliably measured and documented. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-449": {
"value": "KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Amortisation The Group assessed that the useful lives of all its intangible assets, except for some of the acquired brands, are finite, therefore they are amortised using the straight-line method over their estimated useful lives. Amortisation is recognised in the profit or loss. For major items of intangibles the Group assessed that their residual values are zero. Intangible assets with indefinite useful lives (\u2018Mondial Relay\u2019 brand) are not amortised, but tested for impairment annually, either individually or at the cash-generating unit level . Amortisation methods, useful lives and residual values are reviewed at each reporting date and adjusted, if appropriate. The effect of a change in the above-mentioned estimates shall be recognised prospectively. The estimated useful lives of intangibles assets for all presented periods are as follows: Customer relations amortisation In determination of the value of customer relations a period of 19 years was determined with the attrition rate at 14%. Amortisation should reflect the pattern in which the economic benefits embodied in the assets are consumed, which might indicate diminishing amortisation to reflect the erosion of the acquired customer base. However, the Group decided to use the straight line amortisation method over a period of 8 years, mainly because of uncertainty about the future economic benefits that might arise several years in the future and the difficulty in distinguishing them from cash flows that have been generated by internally\u2013 generated assets of the business. The Group continues to use a straight\u2013line method over a shorter period so that at all points the amortised carrying amount of the asset is below the curve for the expected benefits. As long as the benefits expected to arise in the period after the customer relations are fully amortised and are not expected to be significant, this method will give a reasonable approximation of the consumption of economic benefits. Type Period Brand (Mondial Relay) Indefinite Development costs 5 \u2013 10 years Trademarks 30 years Software 2 \u2013 10 years Customer relations 8 years Impairment testing The Group assesses at the end of each reporting period whether there is any indication that an asset with a finite useful life may be impaired or whether there is any indication that an impairment loss recognised in prior periods for an asset may no longer exist or may have decreased. If any such indication exists, the recoverable amount of the asset is estimated. In assessing whether there is any indication that an asset may be impaired, the Group considers internal and external sources of information. The recoverable amount is determined for individual assets or cash-generating units (\u2018CGU\u2019 KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Borrowing costs The Group assessed that the time necessary to assemble and install automated parcel lockers is relatively short and the incurred borrowing costs (e.g. interest related to long term financing) are not qualifying for capitalisation. Therefore, these costs are recognised in profit or loss. Depreciation Depreciation is recognised on a straight-line basis over the estimated useful lives to write down the cost, less estimated residual value, and is generally recognised in profit or loss. Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted prospectively if appropriate . equipment The estimated useful lives of property, plant and equipment for all presented periods are as follows : I mpairment losses The Group assesses, at the end of each reporting period, whether there is any indication that an asset may be impaired or whether there is any indication that an impairment loss recognised in prior periods for an asset may no longer exist or may have decreased. If any such indication exists, the recoverable amount of the asset is estimated. In assessing whether there is any indication that an asset may be impaired, the Group considers internal and external sources of information. The recoverable amount is determined for individual assets or cash-generating units (\u2018CGU\u2019). The Group determines separate CGUs for operations in Poland and for foreign operations. ",
"dimensions": {
"concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-421": {
"value": "Amortisation The Group assessed that the useful lives of all its intangible assets, except for some of the acquired brands, are finite, therefore they are amortised using the straight-line method over their estimated useful lives. Amortisation is recognised in the profit or loss. For major items of intangibles the Group assessed that their residual values are zero. Intangible assets with indefinite useful lives (\u2018Mondial Relay\u2019 brand) are not amortised, but tested for impairment annually, either individually or at the cash-generating unit level . Amortisation methods, useful lives and residual values are reviewed at each reporting date and adjusted, if appropriate. The effect of a change in the above-mentioned estimates shall be recognised prospectively. The estimated useful lives of intangibles assets for all presented periods are as follows: Customer relations amortisation In determination of the value of customer relations a period of 19 years was determined with the attrition rate at 14%. Amortisation should reflect the pattern in which the economic benefits embodied in the assets are consumed, which might indicate diminishing amortisation to reflect the erosion of the acquired customer base. However, the Group decided to use the straight line amortisation method over a period of 8 years, mainly because of uncertainty about the future economic benefits that might arise several years in the future and the difficulty in distinguishing them from cash flows that have been generated by internally\u2013 generated assets of the business. The Group continues to use a straight\u2013line method over a shorter period so that at all points the amortised carrying amount of the asset is below the curve for the expected benefits. As long as the benefits expected to arise in the period after the customer relations are fully amortised and are not expected to be significant, this method will give a reasonable approximation of the consumption of economic benefits. Type Period Brand (Mondial Relay) Indefinite Development costs 5 \u2013 10 years Trademarks 30 years Software 2 \u2013 10 years Customer relations 8 years Impairment testing The Group assesses at the end of each reporting period whether there is any indication that an asset with a finite useful life may be impaired or whether there is any indication that an impairment loss recognised in prior periods for an asset may no longer exist or may have decreased. If any such indication exists, the recoverable amount of the asset is estimated. In assessing whether there is any indication that an asset may be impaired, the Group considers internal and external sources of information. The recoverable amount is determined for individual assets or cash-generating units (\u2018CGU\u2019 ) . Depreciation Depreciation is recognised on a straight-line basis over the estimated useful lives to write down the cost, less estimated residual value, and is generally recognised in profit or loss. Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted prospectively if appropriate . The estimated useful lives of property, plant and equipment for all presented periods are as follows Type Period Buildings 10 \u2013 40 years Technical equipment and machines 8 \u2013 10 years Automated parcel machines 10 years Vehicles 5 years Other 2 \u2013 5 years ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-392": {
"value": "18. Intangible assets ACCOUNTING POLICY Recognition and measurement Intangible assets acquired in a business combination (trademarks and brands) are measured at cost less any accumulated impairment losses. The cost of such an intangible asset at initial recognition is its fair value at the acquisition date. Other intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Any gain or loss on the disposal of an item of intangible assets is recognised in profit or loss and presented within other operating income/expenses. Research and development costs Expenditure on research activities is recognised in the profit or loss as incurred. Development expenditure is capitalised only if it can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable and the Group intends to and has sufficient resources to complete development and to use or sell the asset. Otherwise, it is recognised in the profit or loss as incurred. Development costs are measured at cost less accumulated amortisation and any accumulated impairment losses. During the period of development, the asset is tested for impairment annually. The Group records directly attributable expenses for development projects using management accounts and respective allocation keys. Major directly attributable costs are the costs of materials and services used or consumed as well as the costs of own employees\u2019 remuneration engaged in the development project. For the latest time allocated to the project by an employee has to be reliably measured and documented. KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Amortisation The Group assessed that the useful lives of all its intangible assets, except for some of the acquired brands, are finite, therefore they are amortised using the straight-line method over their estimated useful lives. Amortisation is recognised in the profit or loss. For major items of intangibles the Group assessed that their residual values are zero. Intangible assets with indefinite useful lives (\u2018Mondial Relay\u2019 brand) are not amortised, but tested for impairment annually, either individually or at the cash-generating unit level . Amortisation methods, useful lives and residual values are reviewed at each reporting date and adjusted, if appropriate. The effect of a change in the above-mentioned estimates shall be recognised prospectively. The estimated useful lives of intangibles assets for all presented periods are as follows: Customer relations amortisation In determination of the value of customer relations a period of 19 years was determined with the attrition rate at 14%. Amortisation should reflect the pattern in which the economic benefits embodied in the assets are consumed, which might indicate diminishing amortisation to reflect the erosion of the acquired customer base. However, the Group decided to use the straight line amortisation method over a period of 8 years, mainly because of uncertainty about the future economic benefits that might arise several years in the future and the difficulty in distinguishing them from cash flows that have been generated by internally\u2013 generated assets of the business. The Group continues to use a straight\u2013line method over a shorter period so that at all points the amortised carrying amount of the asset is below the curve for the expected benefits. As long as the benefits expected to arise in the period after the customer relations are fully amortised and are not expected to be significant, this method will give a reasonable approximation of the consumption of economic benefits. Type Period Brand (Mondial Relay) Indefinite Development costs 5 \u2013 10 years Trademarks 30 years Software 2 \u2013 10 years Customer relations 8 years Impairment testing The Group assesses at the end of each reporting period whether there is any indication that an asset with a finite useful life may be impaired or whether there is any indication that an impairment loss recognised in prior periods for an asset may no longer exist or may have decreased. If any such indication exists, the recoverable amount of the asset is estimated. In assessing whether there is any indication that an asset may be impaired, the Group considers internal and external sources of information. The recoverable amount is determined for individual assets or cash-generating units (\u2018CGU\u2019 ) . Recoverability of internally generated intangible assets Due to the nature of the Group\u2019s operations, most intangible assets are developed internally, including software. The most significant internally generated intangible assets are: \u2022 Software: InPost Logistics Solution, Trucker Transition Programme, Pricing Tool and InPost Mobile Application; \u2022 Development costs: documented business processes related to courier and logistics operations; \u2022 Intangible assets in progress: outlays related to the creation of additional modules of InPost Logistics Solution, InPost Mobile Application instances for International and Mondial Relay, PUDO software for International markets. The realisation of development projects and capitalisation of respective costs to intangible assets are subject to corporate approvals. In order to approve the project for development, a comprehensive analysis is performed based on information provided by sales, logistics, marketing and finance functions. To demonstrate whether the output will generate probable future economic benefits, the Group assesses the output of projects as a separate asset or in combination with other assets forming a cash-generating unit. Based on Management review, there is no impairment loss in intangible assets in progress . ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-460": {
"value": "Impairment testing The Group assesses at the end of each reporting period whether there is any indication that an asset with a finite useful life may be impaired or whether there is any indication that an impairment loss recognised in prior periods for an asset may no longer exist or may have decreased. If any such indication exists, the recoverable amount of the asset is estimated. In assessing whether there is any indication that an asset may be impaired, the Group considers internal and external sources of information. The recoverable amount is determined for individual assets or cash-generating units (\u2018CGU\u2019 ) mpairment losses The Group assesses, at the end of each reporting period, whether there is any indication that an asset may be impaired or whether there is any indication that an impairment loss recognised in prior periods for an asset may no longer exist or may have decreased. If any such indication exists, the recoverable amount of the asset is estimated. In assessing whether there is any indication that an asset may be impaired, the Group considers internal and external sources of information. The recoverable amount is determined for individual assets or cash-generating units (\u2018CGU\u2019). The Group determines separate CGUs for operations in Poland and for foreign operations. Impairment losses and subsequent reversals are recognised in the profit or loss in operating expenses . ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-439": {
"value": "Impairment testing The Group assesses at the end of each reporting period whether there is any indication that an asset with a finite useful life may be impaired or whether there is any indication that an impairment loss recognised in prior periods for an asset may no longer exist or may have decreased. If any such indication exists, the recoverable amount of the asset is estimated. In assessing whether there is any indication that an asset may be impaired, the Group considers internal and external sources of information. The recoverable amount is determined for individual assets or cash-generating units (\u2018CGU\u2019 ) mpairment losses The Group assesses, at the end of each reporting period, whether there is any indication that an asset may be impaired or whether there is any indication that an impairment loss recognised in prior periods for an asset may no longer exist or may have decreased. If any such indication exists, the recoverable amount of the asset is estimated. In assessing whether there is any indication that an asset may be impaired, the Group considers internal and external sources of information. The recoverable amount is determined for individual assets or cash-generating units (\u2018CGU\u2019). The Group determines separate CGUs for operations in Poland and for foreign operations. Impairment losses and subsequent reversals are recognised in the profit or loss in operating expenses ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-455": {
"value": "Customer relationship Brand Development costs Trademarks Software Intangible assets in progress Total Cost at 01-01-2022 713.0 173.8 150.7 6.8 168.4 78.1 1,290.8 Additions - - - - - 131.7 131.7 Reclassification - - (21.4) 0.6 13.2 (22.5) (30.1) Disposal - - (2.3) - (4.7) (1.8) (8.8) Effect of movements in exchange rates 13.9 3.5 (1.0) (0.1) 0.3 - 16.6 Cost at 31-12-2022 726.9 177.3 126.0 7.3 177.2 185.5 1,400.2 Accumulated amortisation at 01-01-2022 37.5 - 103.7 1.5 87.6 - 230.3 Amortisation for the period 90.9 - 14.4 0.5 18.0 - 123.8 Reclassification - - 0.3 - - - 0.3 Disposal - - - - - - - Effect of movements in exchange rates 0.3 - (0.3) - 0.3 - 0.3 Accumulated amortisation at 31-12-2022 128.7 - 118.1 2.0 105.9 - 354.7 Impairment losses at 01-01-2022 - - 2.7 - 6.6 - 9.3 Impairment loss - - - - - - - Disposal - - (2.3) - (4.5) - (6.8) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2022 - - 0.4 - 2.1 - 2.5 Carrying amount at 31-12-2022 598.2 177.3 7.5 5.3 69.2 185.5 1,043.0 Customer relationship Brand Development costs Trademarks Software Intangible assets in progress Total Cost at 01-01-2021 - - 153.7 6.0 146.6 14.4 320.7 Additions - - - - - 88.0 88.0 Acquisition of subsidiary 700.4 170.8 - 0.2 9.2 5.2 885.8 Disposal - - (16.8) - (2.9) - (19.7) Effect of movements in exchange rates 12.6 3.0 0.5 - (0.1) - 16.0 Cost at 31-12-2021 713.0 173.8 150.7 6.8 168.4 78.1 1,290.8 Accumulated amortisation at 01-01-2021 - - 97.1 1.1 63.9 - 162.1 Amortisation for the period 36.5 - 15.9 0.4 24.3 - 77.1 Disposal - - (9.4) - (0.6) - (10.0) Effect of movements in exchange rates 1.0 - 0.1 - - - 1.1 Accumulated amortisation at 31-12-2021 37.5 - 103.7 1.5 87.6 - 230.3 Impairment losses at 01-01-2021 - - 9.6 - 7.5 - 17.1 Impairment loss - - 0.6 - - - 0.6 Disposal - - (7.5) - (0.9) - (8.4) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2021 - - 2.7 - 6.6 - 9.3 Carrying amount at 31-12-2021 675.5 173.8 44.3 5.3 74.2 78.1 1,051.2 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-440": {
"value": "Customer relationship Brand Development costs Trademarks Software Intangible assets in progress Total Cost at 01-01-2022 713.0 173.8 150.7 6.8 168.4 78.1 1,290.8 Additions - - - - - 131.7 131.7 Reclassification - - (21.4) 0.6 13.2 (22.5) (30.1) Disposal - - (2.3) - (4.7) (1.8) (8.8) Effect of movements in exchange rates 13.9 3.5 (1.0) (0.1) 0.3 - 16.6 Cost at 31-12-2022 726.9 177.3 126.0 7.3 177.2 185.5 1,400.2 Accumulated amortisation at 01-01-2022 37.5 - 103.7 1.5 87.6 - 230.3 Amortisation for the period 90.9 - 14.4 0.5 18.0 - 123.8 Reclassification - - 0.3 - - - 0.3 Disposal - - - - - - - Effect of movements in exchange rates 0.3 - (0.3) - 0.3 - 0.3 Accumulated amortisation at 31-12-2022 128.7 - 118.1 2.0 105.9 - 354.7 Impairment losses at 01-01-2022 - - 2.7 - 6.6 - 9.3 Impairment loss - - - - - - - Disposal - - (2.3) - (4.5) - (6.8) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2022 - - 0.4 - 2.1 - 2.5 Carrying amount at 31-12-2022 598.2 177.3 7.5 5.3 69.2 185.5 1,043.0 Customer relationship Brand Development costs Trademarks Software Intangible assets in progress Total Cost at 01-01-2021 - - 153.7 6.0 146.6 14.4 320.7 Additions - - - - - 88.0 88.0 Acquisition of subsidiary 700.4 170.8 - 0.2 9.2 5.2 885.8 Disposal - - (16.8) - (2.9) - (19.7) Effect of movements in exchange rates 12.6 3.0 0.5 - (0.1) - 16.0 Cost at 31-12-2021 713.0 173.8 150.7 6.8 168.4 78.1 1,290.8 Accumulated amortisation at 01-01-2021 - - 97.1 1.1 63.9 - 162.1 Amortisation for the period 36.5 - 15.9 0.4 24.3 - 77.1 Disposal - - (9.4) - (0.6) - (10.0) Effect of movements in exchange rates 1.0 - 0.1 - - - 1.1 Accumulated amortisation at 31-12-2021 37.5 - 103.7 1.5 87.6 - 230.3 Impairment losses at 01-01-2021 - - 9.6 - 7.5 - 17.1 Impairment loss - - 0.6 - - - 0.6 Disposal - - (7.5) - (0.9) - (8.4) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2021 - - 2.7 - 6.6 - 9.3 Carrying amount at 31-12-2021 675.5 173.8 44.3 5.3 74.2 78.1 1,051.2 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-25": {
"value": "Customer relationship Brand Development costs Trademarks Software Intangible assets in progress Total Cost at 01-01-2022 713.0 173.8 150.7 6.8 168.4 78.1 1,290.8 Additions - - - - - 131.7 131.7 Reclassification - - (21.4) 0.6 13.2 (22.5) (30.1) Disposal - - (2.3) - (4.7) (1.8) (8.8) Effect of movements in exchange rates 13.9 3.5 (1.0) (0.1) 0.3 - 16.6 Cost at 31-12-2022 726.9 177.3 126.0 7.3 177.2 185.5 1,400.2 Accumulated amortisation at 01-01-2022 37.5 - 103.7 1.5 87.6 - 230.3 Amortisation for the period 90.9 - 14.4 0.5 18.0 - 123.8 Reclassification - - 0.3 - - - 0.3 Disposal - - - - - - - Effect of movements in exchange rates 0.3 - (0.3) - 0.3 - 0.3 Accumulated amortisation at 31-12-2022 128.7 - 118.1 2.0 105.9 - 354.7 Impairment losses at 01-01-2022 - - 2.7 - 6.6 - 9.3 Impairment loss - - - - - - - Disposal - - (2.3) - (4.5) - (6.8) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2022 - - 0.4 - 2.1 - 2.5 Carrying amount at 31-12-2022 598.2 177.3 7.5 5.3 69.2 185.5 1,043.0 Customer relationship Brand Development costs Trademarks Software Intangible assets in progress Total Cost at 01-01-2021 - - 153.7 6.0 146.6 14.4 320.7 Additions - - - - - 88.0 88.0 Acquisition of subsidiary 700.4 170.8 - 0.2 9.2 5.2 885.8 Disposal - - (16.8) - (2.9) - (19.7) Effect of movements in exchange rates 12.6 3.0 0.5 - (0.1) - 16.0 Cost at 31-12-2021 713.0 173.8 150.7 6.8 168.4 78.1 1,290.8 Accumulated amortisation at 01-01-2021 - - 97.1 1.1 63.9 - 162.1 Amortisation for the period 36.5 - 15.9 0.4 24.3 - 77.1 Disposal - - (9.4) - (0.6) - (10.0) Effect of movements in exchange rates 1.0 - 0.1 - - - 1.1 Accumulated amortisation at 31-12-2021 37.5 - 103.7 1.5 87.6 - 230.3 Impairment losses at 01-01-2021 - - 9.6 - 7.5 - 17.1 Impairment loss - - 0.6 - - - 0.6 Disposal - - (7.5) - (0.9) - (8.4) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2021 - - 2.7 - 6.6 - 9.3 Carrying amount at 31-12-2021 675.5 173.8 44.3 5.3 74.2 78.1 1,051.2 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-393": {
"value": "19. Property, plant and equipment The estimated useful lives of property, plant and equipment for all presented periods are as follows : I mpairment losses The Group assesses, at the end of each reporting period, whether there is any indication that an asset may be impaired or whether there is any indication that an impairment loss recognised in prior periods for an asset may no longer exist or may have decreased. If any such indication exists, the recoverable amount of the asset is estimated. In assessing whether there is any indication that an asset may be impaired, the Group considers internal and external sources of information. The recoverable amount is determined for individual assets or cash-generating units (\u2018CGU\u2019). The Group determines separate CGUs for operations in Poland and for foreign operations. Impairment losses and subsequent reversals are recognised in the profit or loss in operating expenses . Type Period Buildings 10 \u2013 40 years Technical equipment and machines 8 \u2013 10 years Automated parcel machines 10 years Vehicles 5 years Other 2 \u2013 5 years ACCOUNTING POLICY Recognition and measurement Assets are measured at cost less any accumulated depreciation and any accumulated impairment losses. Cost includes: \u2022 purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates \u2022 any directly attributable cost of preparing the asset for its intended use: \u2022 costs of employee benefits; \u2022 professional fees; \u2022 costs of site preparation; \u2022 costs of delivery and handling; \u2022 installation costs; \u2022 costs of testing; \u2022 the estimated cost of dismantling and removing the asset and restoring the site. The following expenditures are not part of the initial cost: the costs of introducing a new product or service (including costs of advertising and promotional activities), the costs of opening a new facility or business, staff training and administration as well as other general overhead costs. In particular, for parcel machines, initial value comprises all the costs of setting up machines, which include agents\u2019 commissions for acquiring land, the costs of transporting the machine, installation and groundworks to place the machine in a designated place. After the date of connection to the network, all costs related to its operation and servicing are charged to the statement of comprehensive income at the time they are incurred. Subsequent expenditures that are capitalised by the Group to property, plant and equipment are mainly related to spare parts and extensions of automated parcel machines installed when the utilisation of the machine is close to its maximum technical capabilities. Maintenance and repair costs incurred after the commencement of depreciation are recognised in profit or loss. Any gain or loss on disposal of an item of property, plant and equipment is recognised in profit or loss and presented within other operating income/expenses. KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Borrowing costs The Group assessed that the time necessary to assemble and install automated parcel lockers is relatively short and the incurred borrowing costs (e.g. interest related to long term financing) are not qualifying for capitalisation. Therefore, these costs are recognised in profit or loss. Depreciation Depreciation is recognised on a straight-line basis over the estimated useful lives to write down the cost, less estimated residual value, and is generally recognised in profit or loss. Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted prospectively if appropriate ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-422": {
"value": "Subsequent expenditures that are capitalised by the Group to property, plant and equipment are mainly related to spare parts and extensions of automated parcel machines installed when the utilisation of the machine is close to its maximum technical capabilities. Maintenance and repair costs incurred after the commencement of depreciation are recognised in profit or loss. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-423": {
"value": "Borrowing costs The Group assessed that the time necessary to assemble and install automated parcel lockers is relatively short and the incurred borrowing costs (e.g. interest related to long term financing) are not qualifying for capitalisation. Therefore, these costs are recognised in profit or loss. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-394": {
"value": "Land and buildings Machinery and equipment Vehicles Other RoU Assets under construction 16 Total Cost at 01-01-2022 37.9 2,247.1 10.3 25.0 1,695.0 280.1 4,295.4 Additions - - - - 956.4 1,004.5 1,960.9 Reclassification 17.8 911.8 3.6 13.7 (8.1) (908.7) 30.1 Termination/ Disposal (0.4) (29.4) (0.4) (0.7) (108.3) - (139.2) Effect of movements in exchange rates 0.6 (7.1) - (0.1) 4.7 1.8 (0.1) Cost at 31-12-2022 55.9 3,122.4 13.5 37.9 2,539.7 377.7 6,147.1 Accumulated depreciation at 01-01-2022 7.3 584.1 1.8 13.0 567.1 - 1,173.3 Depreciation for the period 7.2 288.0 1.8 7.9 543.6 - 848.5 Reclassification - 6.0 - (0.4) (7.4) - (1.8) Termination/ Disposal - (22.5) (0.4) (1.2) (84.2) - (108.3) Effect of movements in exchange rates 0.4 (1.2) - - 1.7 - 0.9 Accumulated depreciation at 31-12-2022 14.9 854.4 3.2 19.3 1,020.8 - 1,912.6 Impairment losses at 01-01-2022 - 5.1 - - 4.6 2.4 12.1 Impairment loss - - - - - 0.9 0.9 Termination - (5.1) - - - - (5.1) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2022 - - - - 4.6 3.3 7.9 Carrying amount at 31-12-2022 41.0 2,268.0 10.3 18.6 1,514.3 374.4 4,226.6 The most significant in terms of Net Book Value property, plant and equipment of the Group are machinery and equipment i.e. automated parcel machines, as well as assets under construction i.e. parts of automated parcel machines that are in the process of completion or assembly and are not yet installed . Land and buildings Machinery and equipment Vehicles Other RoU Assets under construction Total Cost at 01-01-2021 14.6 1,280.7 6.5 16.5 942.0 75.7 2,336.0 Additions 5.4 - - 1.5 772.0 864.7 1,643.6 Acquisition of subsidiary 10.2 120.5 0.1 0.4 200.8 56.1 388.1 Reclassification 8.5 860.8 3.7 7.6 (167.7) (712.9) - Termination/ Disposal (0.8) (26.7) - (1.0) (53.1) (3.4) (85.0) Effect of movements in exchange rates - 11.8 - - 1.0 (0.1) 12.7 Cost at 31-12-2021 37.9 2,247.1 10.3 25.0 1,695.0 280.1 4,295.4 Accumulated depreciation at 01-01-2021 3.5 357.9 0.8 7.0 377.5 - 746.7 Depreciation for the period 4.2 186.2 1.0 6.6 334.6 - 532.6 Reclassification - 48.3 - - (48.3) - - Termination/ Disposal (0.4) (11.7) - (0.6) (96.7) - (109.4) Effect of movements in exchange rates - 3.4 - - - - 3.4 Accumulated depreciation at 31-12-2021 7.3 584.1 1.8 13.0 567.1 - 1,173.3 Impairment losses at 01-01-2021 - 13.5 - - 4.6 6.1 24.2 Impairment loss - 0.1 - - - - 0.1 Reversal of impairment losses - - - - - (3.7) (3.7) Termination - (8.5) - - - - (8.5) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2021 - 5.1 - - 4.6 2.4 12.1 Carrying amount at 31-12-2021 30.6 1,657.9 8.5 12.0 1,123.3 277.7 3,110.0 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-441": {
"value": "Land and buildings Machinery and equipment Vehicles Other RoU Assets under construction 16 Total Cost at 01-01-2022 37.9 2,247.1 10.3 25.0 1,695.0 280.1 4,295.4 Additions - - - - 956.4 1,004.5 1,960.9 Reclassification 17.8 911.8 3.6 13.7 (8.1) (908.7) 30.1 Termination/ Disposal (0.4) (29.4) (0.4) (0.7) (108.3) - (139.2) Effect of movements in exchange rates 0.6 (7.1) - (0.1) 4.7 1.8 (0.1) Cost at 31-12-2022 55.9 3,122.4 13.5 37.9 2,539.7 377.7 6,147.1 Accumulated depreciation at 01-01-2022 7.3 584.1 1.8 13.0 567.1 - 1,173.3 Depreciation for the period 7.2 288.0 1.8 7.9 543.6 - 848.5 Reclassification - 6.0 - (0.4) (7.4) - (1.8) Termination/ Disposal - (22.5) (0.4) (1.2) (84.2) - (108.3) Effect of movements in exchange rates 0.4 (1.2) - - 1.7 - 0.9 Accumulated depreciation at 31-12-2022 14.9 854.4 3.2 19.3 1,020.8 - 1,912.6 Impairment losses at 01-01-2022 - 5.1 - - 4.6 2.4 12.1 Impairment loss - - - - - 0.9 0.9 Termination - (5.1) - - - - (5.1) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2022 - - - - 4.6 3.3 7.9 Carrying amount at 31-12-2022 41.0 2,268.0 10.3 18.6 1,514.3 374.4 4,226.6 The most significant in terms of Net Book Value property, plant and equipment of the Group are machinery and equipment i.e. automated parcel machines, as well as assets under construction i.e. parts of automated parcel machines that are in the process of completion or assembly and are not yet installed . Land and buildings Machinery and equipment Vehicles Other RoU Assets under construction Total Cost at 01-01-2021 14.6 1,280.7 6.5 16.5 942.0 75.7 2,336.0 Additions 5.4 - - 1.5 772.0 864.7 1,643.6 Acquisition of subsidiary 10.2 120.5 0.1 0.4 200.8 56.1 388.1 Reclassification 8.5 860.8 3.7 7.6 (167.7) (712.9) - Termination/ Disposal (0.8) (26.7) - (1.0) (53.1) (3.4) (85.0) Effect of movements in exchange rates - 11.8 - - 1.0 (0.1) 12.7 Cost at 31-12-2021 37.9 2,247.1 10.3 25.0 1,695.0 280.1 4,295.4 Accumulated depreciation at 01-01-2021 3.5 357.9 0.8 7.0 377.5 - 746.7 Depreciation for the period 4.2 186.2 1.0 6.6 334.6 - 532.6 Reclassification - 48.3 - - (48.3) - - Termination/ Disposal (0.4) (11.7) - (0.6) (96.7) - (109.4) Effect of movements in exchange rates - 3.4 - - - - 3.4 Accumulated depreciation at 31-12-2021 7.3 584.1 1.8 13.0 567.1 - 1,173.3 Impairment losses at 01-01-2021 - 13.5 - - 4.6 6.1 24.2 Impairment loss - 0.1 - - - - 0.1 Reversal of impairment losses - - - - - (3.7) (3.7) Termination - (8.5) - - - - (8.5) Effect of movements in exchange rates - - - - - - - Impairment losses at 31-12-2021 - 5.1 - - 4.6 2.4 12.1 Carrying amount at 31-12-2021 30.6 1,657.9 8.5 12.0 1,123.3 277.7 3,110.0 Period Land 12 months Warehouses 12 months Vehicles and trailers, including: key providers 12 months other 1-3 months 20.1. RIGHT-OF-USE ASSETS Right-of-use assets are presented in Property, Plant and Equipment. The table below presents a disaggregation of the right-of-use assets by class of underlying asset: Land and buildings Machinery and equipment Vehicles Other Total Cost at 01-01-2022 1,346.5 39.0 309.5 - 1,695.0 Additions 619.4 56.0 249.8 31.2 956.4 Reclassification - (8.1) - - (8.1) Termination of a contract (86.1) (14.3) (7.5) (0.4) (108.3) Effect of movements in exchange rates 4.4 0.1 0.2 - 4.7 Cost at 31-12-2022 1,884.2 72.7 552.0 30.8 2,539.7 Accumulated depreciation at 01-01-2022 350.2 2.5 214.4 - 567.1 Depreciation for the period 344.9 25.8 170.0 2.9 543.6 Reclassification - (7.4) - - (7.4) Termination of a contract (62.2) (15.4) (6.1) (0.5) (84.2) Effect of movements in exchange rates 1.7 - - - 1.7 Accumulated depreciation at 31-12-2022 634.6 5.5 378.3 2.4 1,020.8 Impairment losses at 01-01-2022 - 4.6 - - 4.6 Impairment losses at 31-12-2022 - 4.6 - - 4.6 Carrying amount at 31-12-2022 1,249.6 62.6 173.7 28.4 1,514.3 Land and buildings Machinery and equipment Vehicles Other Total Cost at 01-01-2021 562.8 190.1 189.1 - 942.0 Additions \u2013 new lease contracts 636.1 12.4 123.5 - 772.0 Subsidiary acquisition 189.0 7.4 3.9 0.5 200.8 Reclassification - (167.7) - - (167.7) Termination of a contract (42.8) (3.1) (7.0) (0.2) (53.1) Effect of movements in exchange rates 1.4 (0.1) - (0.3) 1.0 Cost at 31-12-2021 1,346.5 39.0 309.5 - 1,695.0 Accumulated depreciation at 01-01-2021 191.7 63.6 122.2 - 377.5 Depreciation for the period 210.4 26.2 97.9 0.1 334.6 Reclassification - (48.3) - - (48.3) Termination of a contract (51.9) (39.0) (5.7) (0.1) (96.7) Effect of movements in exchange rates - - - - - Accumulated depreciation at 31-12-2021 350.2 2.5 214.4 - 567.1 Impairment losses at 01-01-2021 - 4.6 - - 4.6 Impairment losses at 31-12-2021 - 4.6 - - 4.6 Carrying amount at 31-12-2021 996.3 31.9 95.1 - 1,123.3 20.2. LEASING LIABILITIES Leasing liabilities, along with an analysis of maturity, are presented in the table below. For a detailed description of changes in lease liabilities, please refer to note 25. The Group applies a practical expedient for short-term leases (except for leases related to vehicles and trailers), and therefore had not recognised 4 rental agreements for warehouses in 2022 under IFRS 16. The total payments for those agreements in 2022 amounted to PLN 1.1 m. Balance as at 31-12-2022 31-12-2021 Total 1,643.6 1,192.8 up to 1 year (current) 552.3 357.7 from 1 to 3 years (non-current) 529.6 356.6 from 3 to 5 years (non-current) 341.3 278.0 more than 5 years (non-current) 220.4 200. 25. Reconciliation of movements of liabilities to cash flows arising from financing activities 31-12-2022 Loans and borrowings Lease liabilities Amount at the beginning of the period 4,740.2 1,192.8 Changes from financing cash flows Proceeds from loans and borrowings 235.7 - Payment of principal portion of the lease liability - (490.0) Repayment of loans and credits (19.5) - Repayment of interest and commission on the loan (204.8) (43.1) Total changes from financing cash flows 11.4 (533.1) Other changes Lease additions \u2013 new leases - 956.4 Interest cost 246.7 43.2 Contract termination - (31.7) Effect of changes in foreign exchange rates 57.6 16.0 Total liability-related other changes 304.3 983.9 Amount at the end of the period 5,055.9 1,643.6 31-12-2021 Loans and borrowings Lease liabilities Factoring liabilities Amount at the beginning of the period 767.1 536.6 0.1 Changes from financing cash flows Proceeds from loans and borrowings 4,665.2 - - Payment of principal portion of the lease liability - (302.1) - Repayment of loans and credits (659.1) - - Repayment of interest and commission on the loan (124.4) (25.6) - Total changes from financing cash flows 3,881.7 (327.7) - Other changes Lease additions - new leases - 772.0 - Subsidiary acquisition - 200.8 - Interest cost 90.6 25.7 - Contract termination (16.3) Other changes - - (0.1) Effect of netting liabilities and leasing receivables - 1.4 - Effect of changes in foreign exchange rates 0.8 0.3 - Total liability-related other changes 91.4 983.9 (0.1) Amount at the end of the period 4,740.2 1,192.8 - ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-395": {
"value": "20. Leases ACCOUNTING POLICY The Group leases mainly the following underlying assets: \u2022 equipment, mostly including automated parcel machines and sorting equipment; \u2022 land on which automated parcel machines are installed; \u2022 warehouses and offices; \u2022 vehicles and trailers. Lease definition Despite the legal form of contracts for logistic services (warehouses); courier and transportation services (vehicles and trailers), such contracts are accounted for as contracts with lease components. Based on an analysis of key decision-making rights, it was assessed that the Group has the right to direct how and for what purpose the asset is used. Services are provided to the Group on an exclusive basis, therefore the Group obtains economic benefits from the use of warehouses, vehicles and trailers. Exemptions The Group has chosen not to apply low-value asset exemption, and as a consequence recognises as leases all contracts meeting lease recognition criteria, despite the underlying asset value. The Group applies a practical expedient for short-term leases, except for leases related to vehicles and trailers. Part of contracts regarding lease of land for automated parcel machines include one fixed amount of rent that covers rent and other costs (e.g. energy costs), which cannot be separated from lease rent. For such contracts, the Group chooses not to separate non-lease components (i.e. energy costs) from lease components and instead accounts for each lease component and any associated non-lease components as a single lease component. KEY JUDGEMENTS, ASSUMPTIONS AND ESTIMATION UNCERTAINTIES Lease term For each lease contract, the Group determines the lease term as the non-cancellable period of lease, which equals the period for which the contract was concluded, when it is reasonably certain that the Group will not exercise an option to terminate the contract or to extend the lease. Contracts concluded for a definite period generally do not include early termination or the option to extend the lease term. Most of the lease contracts are concluded either for an indefinite period with a relatively short termination notice period (up to a few months). Lease term of contracts concluded for an indefinite period A significant portion of contracts for courier and transportation (vehicles and trailers) and logistic services (warehouses) as well as leases of land for automated parcel machines are concluded for an indefinite period with the right to terminate by each party upon termination notice. Those leased assets are important for the Group\u2019s operations, as they are part of the logistics operations (warehouses, vehicles, trailers) or enable the provision of services to customers (land for automated parcel machines). Lease providers rotate and the Group changes the locations of automated parcel machines, which result in frequent changes in the lease portfolio. In order to determine the lease term, the Group identifies portfolios of leases with similar characteristics and assesses factors that create an economic incentive for the Group to continue such leases for periods longer than the termination notice period. Moreover, taking into account additional costs relating to the termination of the contract (costs of finding a new location for an APM, warehouse spaces and logistics service providers that meet the Group\u2019s standards) the Management has assessed that the Group is able to terminate the contract without any significant costs and interruptions to its operations, only within respective periods presented in the table below from the contract exit decision. For each group of assets with lease agreements concluded for an indefinite period, the Management Board assessed the expected lease period, taking into account the current Group\u2019s strategy and the irrevocable lease term, as specified below: Discount rate The present value of the lease payments is discounted using the interest rate implicit in the lease (where such a rate is known) Period Land 12 months Warehouses 12 months Vehicles and trailers, including: key providers 12 months other 1-3 months or the Group uses the lessee\u2019s incremental borrowing rate. The incremental borrowing rate is estimated based on a model that determines the interest rate that the Group, as a lessee, would have to pay to borrow, over a similar term and with similar security, the funds necessary to obtain an asset of a similar value to the right-of use asset in a similar economic environment. The interest rate is determined based on the risk-free rates for instruments denominated in PLN or EUR and adjusted by a margin reflecting the Group\u2019s rating, and further adjusted to the nature of underlying assets. The table below presents the weighted average discount rates applied for leases in 2022 and 2021: Purchase option At the lease commencement date, the Group assesses whether it is reasonably certain to exercise the right to purchase the underlying asset. If certain, lease payments include the exercise price of purchase options, which results in a higher lease liability and right-of-use assets. In such instances, the right-of use asset is depreciated to the end of the useful life of the underlying asset. 2022 2021 Currency Currency Maturity PLN EUR PLN EUR Up to 12 months 6.40% 2.00% 3.26% 2.35% 1-3 years 6.73% 2.40% 3.55% 2.37% 3-5 years 6.34% 2.56% 3.88% 2.45% 5-7 years 6.07% 2.67% 4.17% 2.58% 7-10 years 5.93% 2.80% 4.42% 2.76% over 10 years 5.88% 3.00% 4.95% 3.16% ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-424": {
"value": "21. Other assets Other assets are presented in the balance sheet as current and non- current depending on their expected period of realisation. 31-12-2022 31-12-2021 Non-current 37.6 60.9 Prepaid services 4.0 1.9 Prepayments for property, plant and equipment and intangible assets 33.6 59.0 Current 43.4 27.0 Policies, other insurance 0.8 0.5 Prepaid services 42.6 26.5 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-26": {
"value": "21. Other assets Other assets are presented in the balance sheet as current and non- current depending on their expected period of realisation. 31-12-2022 31-12-2021 Non-current 37.6 60.9 Prepaid services 4.0 1.9 Prepayments for property, plant and equipment and intangible assets 33.6 59.0 Current 43.4 27.0 Policies, other insurance 0.8 0.5 Prepaid services 42.6 26.5 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-442": {
"value": "21. Other assets Other assets are presented in the balance sheet as current and non- current depending on their expected period of realisation. 31-12-2022 31-12-2021 Non-current 37.6 60.9 Prepaid services 4.0 1.9 Prepayments for property, plant and equipment and intangible assets 33.6 59.0 Current 43.4 27.0 Policies, other insurance 0.8 0.5 Prepaid services 42.6 26.5 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-450": {
"value": "21. Other assets Other assets are presented in the balance sheet as current and non- current depending on their expected period of realisation. 31-12-2022 31-12-2021 Non-current 37.6 60.9 Prepaid services 4.0 1.9 Prepayments for property, plant and equipment and intangible assets 33.6 59.0 Current 43.4 27.0 Policies, other insurance 0.8 0.5 Prepaid services 42.6 26.5 32. Explanations to the cash flow statement 31-12-2022 31-12-2021 Change in trade and other receivables in the consolidated statement of financial position (312.8) (517.8) Acquisition of company - 364.2 Trade and other receivables impairment losses (9.8) (6.4) Compensation of VAT returns from CIT (9.6) (6.5) Advances for materials for the production of parcel machines (included in investment flows) (0.2) 0.1 Exchange differences 28.4 (0.7) Other - 0.9 Change in trade and other receivables (304.0) (166.2) 31-12-2022 31-12-2021 Change in other assets in the consolidated statement of financial position 6.9 (16.8) Acquisition of company - 11.5 Prepayments for materials used in the manufacture of automated parcel machines (19.5) (1.2) Change in other assets (12.6) (6.5) 31-12-2022 31-12-2021 Change in trade payables and other payables in the consolidated statement of financial position 207.0 493.4 Acquisition of company - (293.9) Change in liabilities due to capital expenditures 2.4 (76.4) Exchange differences 34.7 (0.6) Declared dividend payment - 40.0 Change in presentation for financial liabilities - 1.7 Change in trade payables and other payables 244.1 164.2 31-12-2022 31-12-2021 Change in employee benefits, provisions and government (26.2) 68.0 Grants in the consolidated statement of financial position - (80.7) Acquisition of company - 11.6 Government grants received /returned (0.1) (1.0) Other (26.3) (2.1) 31-12-2022 31-12-2021 Change in other liabilities in the consolidated statement of financial position 15.6 1.5 Exchange differences 0.8 - Change in other liabilities 16.4 1.5 31-12-2022 31-12-2021 Total net finance cost 273.3 113.6 Foreign exchange differences realised on working capital (43.7) (32.5) Bank fees paid 2.9 2.0 Other 2.8 1.6 Finance cost/(income) adjustment 235.3 84.7 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-396": {
"value": "ACCOUNTING POLICY Trade receivables with a maturity date not exceeding 12 months (i.e. without a significant financing component) are initially recognised in the amount equal to the transaction price, during or at the moment of transfer of the goods or services promised by the agreement, namely the transfer of control over the asset to the customer. At initial recognition, receivables in a foreign currency are measured at the average exchange rate of the Central Banks from the day immediately preceding the recognition of the receivable. For the purposes of subsequent measurement, trade receivables are recognised as the \u2018held to collect\u2019 business model, where the receivables are measured at amortised cost using the effective interest method, less loss allowance determined in accordance with the expected credit loss model under IFRS 9 Financial Instruments. The Group applies the IFRS 9 simplified approach to measuring expected credit losses, which uses a lifetime expected loss allowance for all trade receivables that do not contain a significant financing component. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due (portfolio approach). In case of clients from Allegro and Vinted Group, the Group applies also an individual approach. Expected credit losses (collective approach) In the case of trade receivables (not subject to individual assessment), the Group applies a portfolio approach in calculating ECLs, based on its historical data on credit losses in relation to trade receivables for majority of its customers. For biggest individual clients (i.e. Allegro, Vinted), the Group calculates ECLs based on individual client\u2019s credit ratings. The Group considers a financial asset in default when contractual payments are 60 days past due. Individual approach On top of ECL calculated in collective approach, the detailed individual monitoring and assessment of the trade receivables is performed resulting in 100% expected credit loss allowance for the receivables: \u2022 past due for more than 1 year; \u2022 subject to a debt restructuring process; \u2022 subject to legal proceedings; \u2022 cancelled subscriptions. 22. Trade and other receivables 29. Trade and other payables ACCOUNTING POLICY Liabilities are classified as current liabilities if the payment term is within a year or if they arise in the ordinary cycle of business operations, if longer. Otherwise, liabilities are reported as non- current. At recognition trade payables and other liabilities are initially measured at fair value, and they are subsequently measured at amortised cost, using the effective interest rate method. In the event that the effect of the time value of money is not significant, the amount of liabilities is recognised without discounting. TERMS AND CONDITIONS OF THE ABOVE FINANCIAL LIABILITIES: \u2022 trade payables are non-interest bearing (unless in default) liabilities for the goods and services purchased in the course of ordinary business operations from suppliers and are normally settled on 30-day terms; \u2022 cash-on-delivery collected from recipients of parcels is passed on to the sender shortly after receipt . ACCOUNTING POLICY Recognition and initial measurement At initial recognition, the Group measures financial instruments at their fair value. In the case of a financial asset or financial liability measured not at fair value through profit or loss, the fair value is adjusted for transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability. Classification The Group classifies financial assets and liabilities into the following categories: \u2022 financial assets measured at fair value through profit or loss (\u2018FVTPL\u2019); \u2022 financial assets measured at amortised cost; \u2022 financial liabilities at fair value through profit or loss (\u2018FVTPL\u2019); \u2022 other financial liabilities. 30. Financial instruments Subsequent measurement Category of a financial asset or financial liability Measurement method Recognition principle Financial assets measured at FVTPL at fair value a result from subsequent measurement is recognised in profit or loss Financial assets measured at amortised cost at amortised cost by applying the effective interest rate a result from subsequent measurement, derecognition or modification is recognised in profit or loss, the amortised cost is reduced by impairment losses Other financial liabilities at amortised cost by applying the effective interest rate a result from subsequent measurement, derecognition and modification is recognised in profit or loss Financial liabilities at FVTPL at fair value a result from subsequent measurement is recognised in profit or loss For financial instruments measured at fair value, the Group categorises the fair value measurement in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. The Group categorises fair valuation inputs on the following basis: \u2022 Level 1 \u2014 Quoted (unadjusted) market prices in active markets for identical assets or liabilities; \u2022 Level 2 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable; \u2022 Level 3 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable. The Management assessed that the fair values of cash and short- term deposits, trade and other short-term financial receivables, trade payables, bank overdrafts and other current liabilities approximate their carrying amounts largely due to the short-term maturities of these instruments. The fair values of the Group\u2019s interest-bearing loans and borrowings are determined by using the DCF method using a discount rate that reflects the issuer\u2019s borrowing rate as at the end of the reporting period. The own non-performance risk as of the reporting date was assessed to be insignificant. Based on the analysis performed, the Management assessed that the carrying amount of the long-term loans and borrowings are reasonable approximations of fair values . 30.1. THE FAIR VALUE HIERARCHY OF FINANCIAL INSTRUMENTS Accounting policy ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-425": {
"value": "ACCOUNTING POLICY Trade receivables with a maturity date not exceeding 12 months (i.e. without a significant financing component) are initially recognised in the amount equal to the transaction price, during or at the moment of transfer of the goods or services promised by the agreement, namely the transfer of control over the asset to the customer. At initial recognition, receivables in a foreign currency are measured at the average exchange rate of the Central Banks from the day immediately preceding the recognition of the receivable. For the purposes of subsequent measurement, trade receivables are recognised as the \u2018held to collect\u2019 business model, where the receivables are measured at amortised cost using the effective interest method, less loss allowance determined in accordance with the expected credit loss model under IFRS 9 Financial Instruments. The Group applies the IFRS 9 simplified approach to measuring expected credit losses, which uses a lifetime expected loss allowance for all trade receivables that do not contain a significant financing component. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due (portfolio approach). In case of clients from Allegro and Vinted Group, the Group applies also an individual approach. Expected credit losses (collective approach) In the case of trade receivables (not subject to individual assessment), the Group applies a portfolio approach in calculating ECLs, based on its historical data on credit losses in relation to trade receivables for majority of its customers. For biggest individual clients (i.e. Allegro, Vinted), the Group calculates ECLs based on individual client\u2019s credit ratings. The Group considers a financial asset in default when contractual payments are 60 days past due. Individual approach On top of ECL calculated in collective approach, the detailed individual monitoring and assessment of the trade receivables is performed resulting in 100% expected credit loss allowance for the receivables: \u2022 past due for more than 1 year; \u2022 subject to a debt restructuring process; \u2022 subject to legal proceedings; \u2022 cancelled subscriptions. 22. Trade and other receivables ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-443": {
"value": "22. Trade and other receivables ACCOUNTING POLICY Trade receivables with a maturity date not exceeding 12 months (i.e. without a significant financing component) are initially recognised in the amount equal to the transaction price, during or at the moment of transfer of the goods or services promised by the agreement, namely the transfer of control over the asset to the customer. At initial recognition, receivables in a foreign currency are measured at the average exchange rate of the Central Banks from the day immediately preceding the recognition of the receivable. For the purposes of subsequent measurement, trade receivables are recognised as the \u2018held to collect\u2019 business model, where the receivables are measured at amortised cost using the effective interest method, less loss allowance determined in accordance with the expected credit loss model under IFRS 9 Financial Instruments. The Group applies the IFRS 9 simplified approach to measuring expected credit losses, which uses a lifetime expected loss allowance for all trade receivables that do not contain a significant financing component. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due (portfolio approach). In case of clients from Allegro and Vinted Group, the Group applies also an individual approach. Expected credit losses (collective approach) In the case of trade receivables (not subject to individual assessment), the Group applies a portfolio approach in calculating ECLs, based on its historical data on credit losses in relation to trade receivables for majority of its customers. For biggest individual clients (i.e. Allegro, Vinted), the Group calculates ECLs based on individual client\u2019s credit ratings. The Group considers a financial asset in default when contractual payments are 60 days past due. Individual approach On top of ECL calculated in collective approach, the detailed individual monitoring and assessment of the trade receivables is performed resulting in 100% expected credit loss allowance for the receivables: \u2022 past due for more than 1 year; \u2022 subject to a debt restructuring process; \u2022 subject to legal proceedings; cancelled subscriptions.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-458": {
"value": "Trade receivables 31-12-2022 31-12-2021 Trade receivables (gross) at amortised cost 1,160.4 882.7 Expected credit losses \u2013 individual approach (90.7) (81.4) Expected credit losses \u2013 a collective approach (2.8) (2.0) Total trade receivables 1,066.9 799.3 31-12-2022 31-12-2021 Trade receivables 1,066.9 799.3 Other receivables 178.3 127.8 Trade and other receivables 1,245.2 927.1 Trade receivables are non-interest bearing and usually have a maturity of 7 - 90 days. 31-12-2022 31-12-2021 Opening balance 83.4 76.8 Decrease \u2013 utilisation - - Expected/incurred credi t losses recognised / (reversed), of which: 9.8 6.4 Continued operations (impairment of trade receivables and other financial assets) 9.8 6.2 Discontinued operations - 0.2 Exchange rate difference 0.3 0.2 Closing balance 93.5 83.4 Set out below is the movement in the allowance for expected credit losses on trade receivables based on a collective approach and individual approach: Receivables from Allegro and Vinted were responsible for 34.4% of the Group\u2019s trade receivables as of December 31, 2022 and 28.1% of the Group\u2019s trade receivables for the 12 months ended December 31, 2021. Expected credit loss allowance based on collective approach (excluding Allegro and Vinted): Expected credit loss allowance based on collective approach - Allegro and Vinted: In 2021, the Group had not calculated the expected credit loss separately for Allegro and Vinted. Trade receivables allowances based on collective approach (portfolio approach): 31-12-2022 Current 0-60 days 61-365 days Total The expected credit loss rate 0.1% 0.3% 10.4% Estimated gross carrying amount at default 558.5 93.3 17.5 669.3 Expected credit loss 0.6 0.3 1.8 2.7 31-12-2022 Current 0-60 days 61-365 days Total The expected credit loss rate 0.0% 0.2% 1.9% Estimated gross carrying amount at default 317.4 43.8 0.0 361.2 Expected credit loss 0.0 0.1 0.0 0.1 31-12-2021 Current 0-60 days 61-365 days Total The expected credit loss rate 0.1% 0.3% 10.4% Estimated gross carrying amount at default 698.2 113.3 9.0 820.5 Expected credit loss 0.7 0.4 0.9 2.0 31-12-2022 31-12-2021 Financial assets 4.5 3.3 Rental deposits 2.1 2.3 Advance 2.4 1.0 Non-financial assets 173.8 124.5 Receivables from the state 169.2 116.9 Other 4.6 7.6 Total other receivables 178.3 127.8 22.1. OTHER RECEIVABLES Accounting policy Loans and borrowings are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method. Transaction costs that are directly attributable to the acquisition or issue of the financial liability are deducted from the liability\u2019s book value. The costs are subsequently amortised over the life of the liability, using the effective interest rate method. 24. Loans and borrowings 31-12-2022 31-12-2021 Current liabilities 338.8 194.4 Bank loans 273.6 88.9 Bonds 47.6 86.2 Loans secured by fixed assets 17.6 19.3 Non-current liabilities 4,717.1 4,545.8 Bank loans 1,939.6 1,857.0 Bonds 2,757.2 2,650.6 Loans secured by fixed assets 20.3 38.2 Total 5,055.9 4,740.2 Most of loans and all bonds are paid as a lump sum in due date. The table below shows the details of loans and borrowings in 2021: Lenders Type Currency Agreement Purpose Additional information Interest rate Nominal value Carrying amount 2021 Due date Covenants Banks 18 Term Facility PLN Agreement of 25/01/2021 IPO Facilities Agreement Not specified On October 12, 2021 DNB Bank Polska S.A. was replaced in the bank consortium by Credit Agricole Bank Polska S.A. WIBOR 1M + 2% PLN 1,950 m 1,945.9 28-01-2026 Financial covenant under the senior facilities to maintain a maximum leverage ratio of 4.25\u00d7 calculated based on definitions in the agreement Revolving facility PLN 800 m 0.0 Senior Unsecured Notes EUR Agreement dated 24/06/2021 \u2013 Purchase Agreement As part of the financing for the acquisition of Mondial Relay SAS BB/Ba2 - rating 2.25% EUR 490.0 m PLN 2,238.3 (EUR 486.6) 15-07-2027 The Notes will contain customary covenants for this type of financing, with the size of baskets to be adjusted to reflect the Issuer\u2019s needs and the market conditions at the time of pricing Senior Secured Bonds PLN Agreement dated 11/05/2021 \u2013 InPost\u2019s Polish bond program As part of the financing for the acquisition of Mondial Relay SAS and general corporate purposes Ba2 - rating 2.50% + WIBOR 6M PLN 500.0 m 498.6 29-07-2027 Consolidated Net Leverage Ratio max. 4.25x Collaterals for loans and borrowing are presented in note 30.3. The covenants for above loans and borrowings were complied with during the reporting period ended December 31, 2022. Sensitivity of Loans and Borrowings to changes of floating interest rates is presented in note 34.1 . The table below shows the details of loans and borrowings in 2022:Lenders Type Currency Agreement Purpose Additional information Interest rate Nominal value Carrying amount 2022 Due date Covenants Banks17 Term Facility PLN Agreement of 25/01/2021 IPO Facilities Agreement Not specified n/a WIBOR 1M + 2% PLN 1,950 m 1,972.7 28-01-2026 Financial covenant under the senior facilities to maintain a maximum leverage ratio of 4.25\u00d7 calculated based on definitions in the agreement Revolving facility PLN 800 m 240.5 Senior Unsecured Notes EUR Agreement dated 24/06/2021 \u2013 Purchase Agreement As part of the financing for the acquisition of Mondial Relay SAS BB/Ba2 - rating 2.25% EUR 490.0 m PLN 2,287.5 (EUR 487.8) 15-07-2027 The Notes will contain customary covenants for this type of financing, with the size of baskets to be adjusted to reflect the Issuer\u2019s needs and the market conditions at the time of pricing Senior Secured Bonds PLN Agreement dated 11/05/2021 \u2013 InPost\u2019s Polish bond program As part of the financing for the acquisition of Mondial Relay SAS and general corporate purposes Ba2 - rating 2.50% + WIBOR 6M PLN 500.0 m 517.3 29-07-2027 Consolidated Net Leverage Ratio max. 4.25x 32. Explanations to the cash flow statement 31-12-2022 31-12-2021 Change in trade and other receivables in the consolidated statement of financial position (312.8) (517.8) Acquisition of company - 364.2 Trade and other receivables impairment losses (9.8) (6.4) Compensation of VAT returns from CIT (9.6) (6.5) Advances for materials for the production of parcel machines (included in investment flows) (0.2) 0.1 Exchange differences 28.4 (0.7) Other - 0.9 Change in trade and other receivables (304.0) (166.2) 31-12-2022 31-12-2021 Change in other assets in the consolidated statement of financial position 6.9 (16.8) Acquisition of company - 11.5 Prepayments for materials used in the manufacture of automated parcel machines (19.5) (1.2) Change in other assets (12.6) (6.5) 31-12-2022 31-12-2021 Change in trade payables and other payables in the consolidated statement of financial position 207.0 493.4 Acquisition of company - (293.9) Change in liabilities due to capital expenditures 2.4 (76.4) Exchange differences 34.7 (0.6) Declared dividend payment - 40.0 Change in presentation for financial liabilities - 1.7 Change in trade payables and other payables 244.1 164.2 31-12-2022 31-12-2021 Change in employee benefits, provisions and government (26.2) 68.0 Grants in the consolidated statement of financial position - (80.7) Acquisition of company - 11.6 Government grants received /returned (0.1) (1.0) Other (26.3) (2.1) 31-12-2022 31-12-2021 Change in other liabilities in the consolidated statement of financial position 15.6 1.5 Exchange differences 0.8 - Change in other liabilities 16.4 1.5 31-12-2022 31-12-2021 Total net finance cost 273.3 113.6 Foreign exchange differences realised on working capital (43.7) (32.5) Bank fees paid 2.9 2.0 Other 2.8 1.6 Finance cost/(income) adjustment 235.3 84.7 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-397": {
"value": "Expected credit loss allowance based on collective approach (excluding Allegro and Vinted): Expected credit loss allowance based on collective approach - Allegro and Vinted: In 2021, the Group had not calculated the expected credit loss separately for Allegro and Vinted. Trade receivables allowances based on collective approach (portfolio approach): 31-12-2022 Current 0-60 days 61-365 days Total The expected credit loss rate 0.1% 0.3% 10.4% Estimated gross carrying amount at default 558.5 93.3 17.5 669.3 Expected credit loss 0.6 0.3 1.8 2.7 31-12-2022 Current 0-60 days 61-365 days Total The expected credit loss rate 0.0% 0.2% 1.9% Estimated gross carrying amount at default 317.4 43.8 0.0 361.2 Expected credit loss 0.0 0.1 0.0 0.1 31-12-2021 Current 0-60 days 61-365 days Total The expected credit loss rate 0.1% 0.3% 10.4% Estimated gross carrying amount at default 698.2 113.3 9.0 820.5 Expected credit loss 0.7 0.4 0.9 2.0 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-444": {
"value": "31-12-2022 31-12-2021 Financial assets 4.5 3.3 Rental deposits 2.1 2.3 Advance 2.4 1.0 Non-financial assets 173.8 124.5 Receivables from the state 169.2 116.9 Other 4.6 7.6 Total other receivables 178.3 127.8 22.1. OTHER RECEIVABLES 28. Other liabilities Accounting policy Other liabilities are initially recognised and subsequently measured at their nominal amounts. 31-12-2022 31-12-2021 Non-financial liabilities 136.8 121.2 Payroll liabilities 41.4 33.0 Liabilities to the state 95.4 88.2 Other current liabilities total 136.8 121.2 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-426": {
"value": "31-12-2022 31-12-2021 Financial assets 4.5 3.3 Rental deposits 2.1 2.3 Advance 2.4 1.0 Non-financial assets 173.8 124.5 Receivables from the state 169.2 116.9 Other 4.6 7.6 Total other receivables 178.3 127.8 22.1. OTHER RECEIVABLES ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-398": {
"value": "23. Cash and cash equivalents Bank overdrafts are presented as a component of current loans and borrowings under current liabilities, and are not considered as cash and cash equivalents for the purposes of the consolidated statement of cash flows . ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-427": {
"value": "23. Cash and cash equivalents Bank overdrafts are presented as a component of current loans and borrowings under current liabilities, and are not considered as cash and cash equivalents for the purposes of the consolidated statement of cash flows ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-399": {
"value": "31-12-2022 31-12-2021 Cash in bank and on hand 435.8 493.2 Including cash in VAT accounts (restricted) 3.0 2.9 Total cash 435.8 493.2 Including in currency: 196.9 336.4 Cash in EUR converted to PLN 163.6 312.0 Cash in GBP converted to PLN 28.3 23.1 Cash in USD converted to PLN 5.0 1.3 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-27": {
"value": "31-12-2022 31-12-2021 Cash in bank and on hand 435.8 493.2 Including cash in VAT accounts (restricted) 3.0 2.9 Total cash 435.8 493.2 Including in currency: 196.9 336.4 Cash in EUR converted to PLN 163.6 312.0 Cash in GBP converted to PLN 28.3 23.1 Cash in USD converted to PLN 5.0 1.3 Rating Amount as at 31-12-2022 Amount as at 31-12-2021 Bank 1 AAA/baa1 193.5 171.4 Bank 2 A+/n/a 13.1 123.8 Bank 3 AA-/Aa3 62.9 123.6 Bank 4 BBB/A2 35.4 27.6 Bank 5 A/A3 27.7 22.7 Bank 6 BBB+/baa1 20.2 15.2 Bank 7 BBB/baa2 50.6 6.7 Bank 8 BBB-/baa2 18.9 2.2 Bank 9 BBB+/baa2 12.7 - Bank 10 n/a 0.3 - Total cash in bank 435.3 493.2 Cash at hand 0.5 - Total cash in bank and at hand 435.8 493.2",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-400": {
"value": "Accounting policy Loans and borrowings are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method. Transaction costs that are directly attributable to the acquisition or issue of the financial liability are deducted from the liability\u2019s book value. The costs are subsequently amortised over the life of the liability, using the effective interest rate method. 24. Loans and borrowings 31-12-2022 31-12-2021 Current liabilities 338.8 194.4 Bank loans 273.6 88.9 Bonds 47.6 86.2 Loans secured by fixed assets 17.6 19.3 Non-current liabilities 4,717.1 4,545.8 Bank loans 1,939.6 1,857.0 Bonds 2,757.2 2,650.6 Loans secured by fixed assets 20.3 38.2 Total 5,055.9 4,740.2 Most of loans and all bonds are paid as a lump sum in due date. The table below shows the details of loans and borrowings in 2021: Lenders Type Currency Agreement Purpose Additional information Interest rate Nominal value Carrying amount 2021 Due date Covenants Banks 18 Term Facility PLN Agreement of 25/01/2021 IPO Facilities Agreement Not specified On October 12, 2021 DNB Bank Polska S.A. was replaced in the bank consortium by Credit Agricole Bank Polska S.A. WIBOR 1M + 2% PLN 1,950 m 1,945.9 28-01-2026 Financial covenant under the senior facilities to maintain a maximum leverage ratio of 4.25\u00d7 calculated based on definitions in the agreement Revolving facility PLN 800 m 0.0 Senior Unsecured Notes EUR Agreement dated 24/06/2021 \u2013 Purchase Agreement As part of the financing for the acquisition of Mondial Relay SAS BB/Ba2 - rating 2.25% EUR 490.0 m PLN 2,238.3 (EUR 486.6) 15-07-2027 The Notes will contain customary covenants for this type of financing, with the size of baskets to be adjusted to reflect the Issuer\u2019s needs and the market conditions at the time of pricing Senior Secured Bonds PLN Agreement dated 11/05/2021 \u2013 InPost\u2019s Polish bond program As part of the financing for the acquisition of Mondial Relay SAS and general corporate purposes Ba2 - rating 2.50% + WIBOR 6M PLN 500.0 m 498.6 29-07-2027 Consolidated Net Leverage Ratio max. 4.25x Collaterals for loans and borrowing are presented in note 30.3. The covenants for above loans and borrowings were complied with during the reporting period ended December 31, 2022. Sensitivity of Loans and Borrowings to changes of floating interest rates is presented in note 34.1 The table below shows the details of loans and borrowings in 2022:Lenders Type Currency Agreement Purpose Additional information Interest rate Nominal value Carrying amount 2022 Due date Covenants Banks17 Term Facility PLN Agreement of 25/01/2021 IPO Facilities Agreement Not specified n/a WIBOR 1M + 2% PLN 1,950 m 1,972.7 28-01-2026 Financial covenant under the senior facilities to maintain a maximum leverage ratio of 4.25\u00d7 calculated based on definitions in the agreement Revolving facility PLN 800 m 240.5 Senior Unsecured Notes EUR Agreement dated 24/06/2021 \u2013 Purchase Agreement As part of the financing for the acquisition of Mondial Relay SAS BB/Ba2 - rating 2.25% EUR 490.0 m PLN 2,287.5 (EUR 487.8) 15-07-2027 The Notes will contain customary covenants for this type of financing, with the size of baskets to be adjusted to reflect the Issuer\u2019s needs and the market conditions at the time of pricing Senior Secured Bonds PLN Agreement dated 11/05/2021 \u2013 InPost\u2019s Polish bond program As part of the financing for the acquisition of Mondial Relay SAS and general corporate purposes Ba2 - rating 2.50% + WIBOR 6M PLN 500.0 m 517.3 29-07-2027 Consolidated Net Leverage Ratio max. 4.25x 25. Reconciliation of movements of liabilities to cash flows arising from financing activities 31-12-2022 Loans and borrowings Lease liabilities Amount at the beginning of the period 4,740.2 1,192.8 Changes from financing cash flows Proceeds from loans and borrowings 235.7 - Payment of principal portion of the lease liability - (490.0) Repayment of loans and credits (19.5) - Repayment of interest and commission on the loan (204.8) (43.1) Total changes from financing cash flows 11.4 (533.1) Other changes Lease additions \u2013 new leases - 956.4 Interest cost 246.7 43.2 Contract termination - (31.7) Effect of changes in foreign exchange rates 57.6 16.0 Total liability-related other changes 304.3 983.9 Amount at the end of the period 5,055.9 1,643.6 31-12-2021 Loans and borrowings Lease liabilities Factoring liabilities Amount at the beginning of the period 767.1 536.6 0.1 Changes from financing cash flows Proceeds from loans and borrowings 4,665.2 - - Payment of principal portion of the lease liability - (302.1) - Repayment of loans and credits (659.1) - - Repayment of interest and commission on the loan (124.4) (25.6) - Total changes from financing cash flows 3,881.7 (327.7) - Other changes Lease additions - new leases - 772.0 - Subsidiary acquisition - 200.8 - Interest cost 90.6 25.7 - Contract termination (16.3) Other changes - - (0.1) Effect of netting liabilities and leasing receivables - 1.4 - Effect of changes in foreign exchange rates 0.8 0.3 - Total liability-related other changes 91.4 983.9 (0.1) Amount at the end of the period 4,740.2 1,192.8 - ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-428": {
"value": "Accounting policy Loans and borrowings are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method. Transaction costs that are directly attributable to the acquisition or issue of the financial liability are deducted from the liability\u2019s book value. The costs are subsequently amortised over the life of the liability, using the effective interest rate method. 24. Loans and borrowings 31-12-2022 31-12-2021 Current liabilities 338.8 194.4 Bank loans 273.6 88.9 Bonds 47.6 86.2 Loans secured by fixed assets 17.6 19.3 Non-current liabilities 4,717.1 4,545.8 Bank loans 1,939.6 1,857.0 Bonds 2,757.2 2,650.6 Loans secured by fixed assets 20.3 38.2 Total 5,055.9 4,740.2 Most of loans and all bonds are paid as a lump sum in due date. The table below shows the details of loans and borrowings in 2021: Lenders Type Currency Agreement Purpose Additional information Interest rate Nominal value Carrying amount 2021 Due date Covenants Banks 18 Term Facility PLN Agreement of 25/01/2021 IPO Facilities Agreement Not specified On October 12, 2021 DNB Bank Polska S.A. was replaced in the bank consortium by Credit Agricole Bank Polska S.A. WIBOR 1M + 2% PLN 1,950 m 1,945.9 28-01-2026 Financial covenant under the senior facilities to maintain a maximum leverage ratio of 4.25\u00d7 calculated based on definitions in the agreement Revolving facility PLN 800 m 0.0 Senior Unsecured Notes EUR Agreement dated 24/06/2021 \u2013 Purchase Agreement As part of the financing for the acquisition of Mondial Relay SAS BB/Ba2 - rating 2.25% EUR 490.0 m PLN 2,238.3 (EUR 486.6) 15-07-2027 The Notes will contain customary covenants for this type of financing, with the size of baskets to be adjusted to reflect the Issuer\u2019s needs and the market conditions at the time of pricing Senior Secured Bonds PLN Agreement dated 11/05/2021 \u2013 InPost\u2019s Polish bond program As part of the financing for the acquisition of Mondial Relay SAS and general corporate purposes Ba2 - rating 2.50% + WIBOR 6M PLN 500.0 m 498.6 29-07-2027 Consolidated Net Leverage Ratio max. 4.25x Collaterals for loans and borrowing are presented in note 30.3. The covenants for above loans and borrowings were complied with during the reporting period ended December 31, 2022. Sensitivity of Loans and Borrowings to changes of floating interest rates is presented in note 34.1 . The table below shows the details of loans and borrowings in 2022:Lenders Type Currency Agreement Purpose Additional information Interest rate Nominal value Carrying amount 2022 Due date Covenants Banks17 Term Facility PLN Agreement of 25/01/2021 IPO Facilities Agreement Not specified n/a WIBOR 1M + 2% PLN 1,950 m 1,972.7 28-01-2026 Financial covenant under the senior facilities to maintain a maximum leverage ratio of 4.25\u00d7 calculated based on definitions in the agreement Revolving facility PLN 800 m 240.5 Senior Unsecured Notes EUR Agreement dated 24/06/2021 \u2013 Purchase Agreement As part of the financing for the acquisition of Mondial Relay SAS BB/Ba2 - rating 2.25% EUR 490.0 m PLN 2,287.5 (EUR 487.8) 15-07-2027 The Notes will contain customary covenants for this type of financing, with the size of baskets to be adjusted to reflect the Issuer\u2019s needs and the market conditions at the time of pricing Senior Secured Bonds PLN Agreement dated 11/05/2021 \u2013 InPost\u2019s Polish bond program As part of the financing for the acquisition of Mondial Relay SAS and general corporate purposes Ba2 - rating 2.50% + WIBOR 6M PLN 500.0 m 517.3 29-07-2027 Consolidated Net Leverage Ratio max. 4.25x ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-28": {
"value": "Accounting policy Loans and borrowings are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method. Transaction costs that are directly attributable to the acquisition or issue of the financial liability are deducted from the liability\u2019s book value. The costs are subsequently amortised over the life of the liability, using the effective interest rate method. 24. Loans and borrowings ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-456": {
"value": "25. Reconciliation of movements of liabilities to cash flows arising from financing activities 31-12-2022 Loans and borrowings Lease liabilities Amount at the beginning of the period 4,740.2 1,192.8 Changes from financing cash flows Proceeds from loans and borrowings 235.7 - Payment of principal portion of the lease liability - (490.0) Repayment of loans and credits (19.5) - Repayment of interest and commission on the loan (204.8) (43.1) Total changes from financing cash flows 11.4 (533.1) Other changes Lease additions \u2013 new leases - 956.4 Interest cost 246.7 43.2 Contract termination - (31.7) Effect of changes in foreign exchange rates 57.6 16.0 Total liability-related other changes 304.3 983.9 Amount at the end of the period 5,055.9 1,643.6 31-12-2021 Loans and borrowings Lease liabilities Factoring liabilities Amount at the beginning of the period 767.1 536.6 0.1 Changes from financing cash flows Proceeds from loans and borrowings 4,665.2 - - Payment of principal portion of the lease liability - (302.1) - Repayment of loans and credits (659.1) - - Repayment of interest and commission on the loan (124.4) (25.6) - Total changes from financing cash flows 3,881.7 (327.7) - Other changes Lease additions - new leases - 772.0 - Subsidiary acquisition - 200.8 - Interest cost 90.6 25.7 - Contract termination (16.3) Other changes - - (0.1) Effect of netting liabilities and leasing receivables - 1.4 - Effect of changes in foreign exchange rates 0.8 0.3 - Total liability-related other changes 91.4 983.9 (0.1) Amount at the end of the period 4,740.2 1,192.8 - 32. Explanations to the cash flow statement 31-12-2022 31-12-2021 Change in trade and other receivables in the consolidated statement of financial position (312.8) (517.8) Acquisition of company - 364.2 Trade and other receivables impairment losses (9.8) (6.4) Compensation of VAT returns from CIT (9.6) (6.5) Advances for materials for the production of parcel machines (included in investment flows) (0.2) 0.1 Exchange differences 28.4 (0.7) Other - 0.9 Change in trade and other receivables (304.0) (166.2) 31-12-2022 31-12-2021 Change in other assets in the consolidated statement of financial position 6.9 (16.8) Acquisition of company - 11.5 Prepayments for materials used in the manufacture of automated parcel machines (19.5) (1.2) Change in other assets (12.6) (6.5) 31-12-2022 31-12-2021 Change in trade payables and other payables in the consolidated statement of financial position 207.0 493.4 Acquisition of company - (293.9) Change in liabilities due to capital expenditures 2.4 (76.4) Exchange differences 34.7 (0.6) Declared dividend payment - 40.0 Change in presentation for financial liabilities - 1.7 Change in trade payables and other payables 244.1 164.2 31-12-2022 31-12-2021 Change in employee benefits, provisions and government (26.2) 68.0 Grants in the consolidated statement of financial position - (80.7) Acquisition of company - 11.6 Government grants received /returned (0.1) (1.0) Other (26.3) (2.1) 31-12-2022 31-12-2021 Change in other liabilities in the consolidated statement of financial position 15.6 1.5 Exchange differences 0.8 - Change in other liabilities 16.4 1.5 31-12-2022 31-12-2021 Total net finance cost 273.3 113.6 Foreign exchange differences realised on working capital (43.7) (32.5) Bank fees paid 2.9 2.0 Other 2.8 1.6 Finance cost/(income) adjustment 235.3 84.7 Market risks: Currency risk The Group is exposed to currency risks resulting from transactions in various foreign currencies, predominantly EUR and GBP. The tables below present the exposure to currency risk and sensitivity analysis of a reasonable possible strengthening (weakening) of foreign currencies, which would have affected the measurement of financial instruments denominated in a foreign currency and affected profit or loss by the amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain constant and ignores any impact of changes on sales forecasts and purchases. An analysis of sensitivity and exposure to currency risk in 2022: An analysis of sensitivity and exposure to currency risk in 2021: 2022 Carrying amount Amount exposed to risk GBP/PLN EUR/PLN The financial result after tax The financial result after tax GBP/PLN exchange rate \u2018+10%\u2019 GBP/PLN exchange rate \u2018-10%\u2019 EUR/PLN exchange rate \u2018+10%\u2019 EUR/PLN exchange rate \u2018-10%\u2019 Cash and cash equivalents 435.8 196.8 2.3 (2.3) 13.2 (13.2) Trade receivables and other 1,245.2 555.2 5.2 (5.2) 39.4 (39.4) Trade liabilities and other payables 992.7 600.2 (4.5) 4.5 (44.1) 44.1 Loans and borrowings 5,055.9 4,307.6 - - (348.9) 348.9 Other financial liabilities 1,643.6 1,256.8 (6.4) 6.4 (95.4) 95.4 Total 9,373.2 6,916.6 (3.4) 3.4 (435.8) 435.8 2021 Carrying amount Amount exposed to risk GBP/PLN EUR/PLN The financial result after tax The financial result after tax GBP/PLN exchange rate \u2018+10%\u2019 GBP/PLN exchange rate \u2018-10%\u2019 EUR/PLN exchange rate \u2018+10%\u2019 EUR/PLN exchange rate \u2018-10%\u2019 Cash and cash equivalents 493.2 336.4 1.9 (1.9) 25.3 (25.3) Trade receivables and other 927.1 396.0 2.3 (2.3) 29.6 (29.6) Trade liabilities and other payables 785.7 456.0 (4.4) 4.4 (32.5) 32.5 Loans and borrowings 4,740.2 4,184.2 - - (338.9) 338.9 Other financial liabilities 1,192.8 916.1 (2.6) 2.6 (71.6) 71.6 Total 8,139.0 5,705.0 (2.8) 2.8 (388.1) 388.1 Interest rate risk The interest rate risk arises on bank loans, bonds, leases and loans granted by changing their future cash flows. The Group assesses the impact of interest rate fluctuations on profit and loss on an ongoing basis and adjusts the debt instruments structure when necessary. Taking into account the volatility of interest rates in 2022, the Group has performed a sensitivity analysis based on higher percentage points (pp) as in 2021 financial statements (1.0 pp change in sensitivity analysis used in 2022 in comparison to 0.1 pp change in 2021). Amounts of loans and borrowings exposed to risk are based on WIBOR and EURIBOR floating rates, which will be changed in the future following EURIBOR and WIBOR reform in the UE. This analysis assumes that all other variables, in particular foreign currency exchange rates, remain constant. The tables below present the profile of the Group\u2019s interest-bearing financial instruments and sensitivity analysis. An analysis of sensitivity and exposure to interest rate risk in 2022: 2022 Carrying amount Amount exposed to risk Change in the financial result after tax Rate Rate + 1.0 pp - 1.0 pp Loans and borrowings 5,055.9 2,768.4 (22.4) 22.4 Leases 1,643.6 - - - Total 6,699.5 2,768.4 (22.4) 22.4 An analysis of sensitivity and exposure to interest rate risk in 2021: 2021 Carrying amount Amount exposed to risk Change in the financial result after tax Rate Rate + 1.0 pp - 1.0 pp Loans and borrowings 4,740.2 2,501.9 (20.0) 20.0 Leases 1,192.8 - - - Total 5,933.0 2,501.9 (20.0) 20.0",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-29": {
"value": "25. Reconciliation of movements of liabilities to cash flows arising from financing activities 31-12-2022 Loans and borrowings Lease liabilities Amount at the beginning of the period 4,740.2 1,192.8 Changes from financing cash flows Proceeds from loans and borrowings 235.7 - Payment of principal portion of the lease liability - (490.0) Repayment of loans and credits (19.5) - Repayment of interest and commission on the loan (204.8) (43.1) Total changes from financing cash flows 11.4 (533.1) Other changes Lease additions \u2013 new leases - 956.4 Interest cost 246.7 43.2 Contract termination - (31.7) Effect of changes in foreign exchange rates 57.6 16.0 Total liability-related other changes 304.3 983.9 Amount at the end of the period 5,055.9 1,643.6 31-12-2021 Loans and borrowings Lease liabilities Factoring liabilities Amount at the beginning of the period 767.1 536.6 0.1 Changes from financing cash flows Proceeds from loans and borrowings 4,665.2 - - Payment of principal portion of the lease liability - (302.1) - Repayment of loans and credits (659.1) - - Repayment of interest and commission on the loan (124.4) (25.6) - Total changes from financing cash flows 3,881.7 (327.7) - Other changes Lease additions - new leases - 772.0 - Subsidiary acquisition - 200.8 - Interest cost 90.6 25.7 - Contract termination (16.3) Other changes - - (0.1) Effect of netting liabilities and leasing receivables - 1.4 - Effect of changes in foreign exchange rates 0.8 0.3 - Total liability-related other changes 91.4 983.9 (0.1) Amount at the end of the period 4,740.2 1,192.8 - 32. Explanations to the cash flow statement 31-12-2022 31-12-2021 Change in trade and other receivables in the consolidated statement of financial position (312.8) (517.8) Acquisition of company - 364.2 Trade and other receivables impairment losses (9.8) (6.4) Compensation of VAT returns from CIT (9.6) (6.5) Advances for materials for the production of parcel machines (included in investment flows) (0.2) 0.1 Exchange differences 28.4 (0.7) Other - 0.9 Change in trade and other receivables (304.0) (166.2) 31-12-2022 31-12-2021 Change in other assets in the consolidated statement of financial position 6.9 (16.8) Acquisition of company - 11.5 Prepayments for materials used in the manufacture of automated parcel machines (19.5) (1.2) Change in other assets (12.6) (6.5) 31-12-2022 31-12-2021 Change in trade payables and other payables in the consolidated statement of financial position 207.0 493.4 Acquisition of company - (293.9) Change in liabilities due to capital expenditures 2.4 (76.4) Exchange differences 34.7 (0.6) Declared dividend payment - 40.0 Change in presentation for financial liabilities - 1.7 Change in trade payables and other payables 244.1 164.2 31-12-2022 31-12-2021 Change in employee benefits, provisions and government (26.2) 68.0 Grants in the consolidated statement of financial position - (80.7) Acquisition of company - 11.6 Government grants received /returned (0.1) (1.0) Other (26.3) (2.1) 31-12-2022 31-12-2021 Change in other liabilities in the consolidated statement of financial position 15.6 1.5 Exchange differences 0.8 - Change in other liabilities 16.4 1.5 31-12-2022 31-12-2021 Total net finance cost 273.3 113.6 Foreign exchange differences realised on working capital (43.7) (32.5) Bank fees paid 2.9 2.0 Other 2.8 1.6 Finance cost/(income) adjustment 235.3 84.7 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-401": {
"value": "ACCOUNTING POLICY Defined benefit plan The Group\u2019s obligation in respect of defined benefit plans (post mortem severances and retirement benefits) is calculated separately for each plan by estimating the amount of future benefit that employees have earned in the current and prior periods, discounted to determine their present value. The discount rate is determined based on interest rates on treasury bonds expressed in the currency of the future benefit payments, with maturities similar to the date of settlement of the respected liabilities. The calculation of defined benefit obligations at the end of the reporting period is performed by a qualified actuary using the projected unit credit method. The cost of a defined benefit plan is recognised in profit or loss with an exception to actuarial gains and losses, which are recognised in other comprehensive income. Performance Bonuses and Cash Bonus Plan Members of the Management Board and Middle Management (\u2018Performance Bonuses\u2019) and other employees (\u2018Cash Bonus Plan\u2019) are eligible to receive an annual bonus subject to the achievement of certain pre-determined financial, strategic, and operational performance measures. Performance Bonuses are based on the remuneration policy determined by Supervisory Board. The Group\u2019s obligation in respect of those benefits is the amount of future benefit that employees have earned in return for their service in the current and prior periods. That benefit is discounted to determine its present value. Remeasurements are recognised in profit or loss in the period in which they arise. The costs of the benefits are recognised on the straight-line basis, over the respective duration of each programme. 26. Employee benefits and other provisions Provision for holidays and bonuses Short-term benefits are expensed as the related service is provided. A liability is recognised for the amount expected to be paid if the Group has a present legal or constructive obligation to pay an amount as a result of a past service provided by the employee and the obligation can be estimated reliably. Unused holiday and performance bonus provisions representing short-term employee benefits are recognised at the undiscounted amount of benefits expected to be paid in exchange for the respective service. Short-term employee benefit liabilities are measured according to general principles. Long-term benefits are estimated using actuarial methods. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-429": {
"value": "Provision for holidays and bonuses Short-term benefits are expensed as the related service is provided. A liability is recognised for the amount expected to be paid if the Group has a present legal or constructive obligation to pay an amount as a result of a past service provided by the employee and the obligation can be estimated reliably. Unused holiday and performance bonus provisions representing short-term employee benefits are recognised at the undiscounted amount of benefits expected to be paid in exchange for the respective service. Other provisions Other provisions include mainly: \u2022 litigation provision; \u2022 restructuring provision; \u2022 other needed. Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. When the Group expects some or all of a provision to be reimbursed, the reimbursement is recognised as a separate asset, but only when the reimbursement is virtually certain. The expense relating to a provision is presented in the statement of profit or loss net of any reimbursement. If the effect of the time value of money is material, provisions are discounted using a current pre- tax rate that reflects, when appropriate, the risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognised as a finance cost. All above provisions are calculated using relevant and accurate calculations that allow assessing possible future outflows connected with specific possible events. For instance, when calculating the amount of litigation provision, the Group takes into account the opinion of external legal advisors about the possibility that the outcome of the litigation will be unfavourable for the Group, and recognises a relevant provision .",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-461": {
"value": "Balance as at 31-12-2021 72.7 40.8 11.7 11.2 136.4 Recognition/ Creation - 23.8 18.9 4.1 46.8 Reversal (9.0) - - (2.0) (11.0) Utilisation - (40.8) (11.7) (11.2) (63.7) Foreign exchange rate impact 1.2 - 0.4 0.1 1.7 Balance as at 31-12-2022 64.9 23.8 19.3 2.2 110.2 Provisions Movements The below table presents balances and movements of provisions during the year: 32. Explanations to the cash flow statement 31-12-2022 31-12-2021 Change in trade and other receivables in the consolidated statement of financial position (312.8) (517.8) Acquisition of company - 364.2 Trade and other receivables impairment losses (9.8) (6.4) Compensation of VAT returns from CIT (9.6) (6.5) Advances for materials for the production of parcel machines (included in investment flows) (0.2) 0.1 Exchange differences 28.4 (0.7) Other - 0.9 Change in trade and other receivables (304.0) (166.2) 31-12-2022 31-12-2021 Change in other assets in the consolidated statement of financial position 6.9 (16.8) Acquisition of company - 11.5 Prepayments for materials used in the manufacture of automated parcel machines (19.5) (1.2) Change in other assets (12.6) (6.5) 31-12-2022 31-12-2021 Change in trade payables and other payables in the consolidated statement of financial position 207.0 493.4 Acquisition of company - (293.9) Change in liabilities due to capital expenditures 2.4 (76.4) Exchange differences 34.7 (0.6) Declared dividend payment - 40.0 Change in presentation for financial liabilities - 1.7 Change in trade payables and other payables 244.1 164.2 31-12-2022 31-12-2021 Change in employee benefits, provisions and government (26.2) 68.0 Grants in the consolidated statement of financial position - (80.7) Acquisition of company - 11.6 Government grants received /returned (0.1) (1.0) Other (26.3) (2.1) 31-12-2022 31-12-2021 Change in other liabilities in the consolidated statement of financial position 15.6 1.5 Exchange differences 0.8 - Change in other liabilities 16.4 1.5 31-12-2022 31-12-2021 Total net finance cost 273.3 113.6 Foreign exchange differences realised on working capital (43.7) (32.5) Bank fees paid 2.9 2.0 Other 2.8 1.6 Finance cost/(income) adjustment 235.3 84.7 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-402": {
"value": "Accounting policy The Group offers the share-based programmes for the employees and grants them shares in the Parent Company. All programmes are classified as equity settled. Over the vesting period, the Group recognises expense (payroll costs), with a corresponding parent contribution recognised as increase in equity (other capital reserves) based on the grant date fair value of the programme. The amount recognised as an expense is adjusted to reflect the number of awards for which the related service and non-market performance conditions are expected to be met, such that the amount ultimately recognised is based on the number of awards that meet the related service and non-market performance conditions at the vesting date. Key judgements, assumptions and estimation uncertainties The table below shows the hypothetical amounts of expenses (sensitivity analysis) for Share based arrangements subject to changes in key assumptions: Due to the current economic environment and performance of InPost S.A. shares on stock exchange following the war in Ukraine, the Management has changed assumptions that impact the valuation of share based programmes. Estimated Exit dates (sale of remaining shares of InPost S.A. in possession of Advent International) have been prolonged, the attrition rate of eligible employees has been increased \u2013 both of those changes has lowered costs of MIP programme recognised in the current year. For the Long Term Incentive Plan, it has changed the assumption for the Group Target EBITDA realisation from 110% to 100%, whic will result in vesting of 50% of granted shares. 27. Share-based payment ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-30": {
"value": "27.1 MANAGEMENT INCENTIVE PLAN Model of shares valuation of the Management Incentive Plan (\u2018MIP\u2019) did not change in 2022 in comparison to the year 2021. No new shares were granted during the year 2022. The Management has determined the fair value of shares granted based on the methods and parameters set out below: MIP Valuation parameters Jan-18 Feb-18 Jun-18 Sep-18 Jul-19 Oct-19 Nov-19 Nov-20 Jan-21 Fair value of MIP shares (EUR) 0.07 0.07 0.07 0.07 0.56 10.59 10.59 299.70 299.70 Exercise price of MIP shares (EUR) 0.07 0.07 0.07 0.07 0.07 0.07 0.07 21.00 112.00 Number of shares granted 304,011 149,864 71,364 142,728 107,046 142,728 39,963 14,272 111,328 Risk-free interest rate 2.63 2.63 2.55 2.55 1.8 1.8 1.8 (0.01) (0.01) Volatility (%) 5.7 5.7 5.7 6.3 20 20 20 20 20 Model used Black-Scholes Merton Intrinsic value + Black-Scholes Merton relating to option time value Intrinsic value + Black-Scholes Merton relating to option time value The following table presents the number and change in MIP Shares during the year: 31-12-2022 31-12-2021 MIP Shares granted MIP Shares granted Outstanding at 1 January 1,054,759.0 971,976.0 Granted during the year - 111,328.0 Forfeited during the year - - Exercised during the year - 28,545.0 Expired during the year - - Outstanding at the end of the period 1,054,759.0 1,054,759.0 The expense recognised during the year: 31-12-2022 31-12-2021 Expense arising from MIP 4.4 80.0 Total expense 4.4 80.0 Changes in assumptions made during 2022 (described above in \u2018Key judgements, assumptions and estimation uncertainties\u2019) led to decrease in the amount of costs recognised in 2022, as the assumed vesting period has been extended and the attrition rate has increased 27.2. LONG TERM INCENTIVE PLAN The conditions for the 2021 Long Term Incentive Plan (\u2018LTIP\u2019) realisation are based on a three-year performance period (from grant date). As of December 31, 2022 the assumption is also that no Managers will leave the Group before the shares vest. The shares that will vest under plan will not have an exercise price. During the Annual General Meeting of Shareholders dated May 19, 2022 it was decided that shares granted will be purchased from the Market by InPost S.A. or its subsidiaries when the programme is settled. The granted shares value is calculated as the average price of InPost. S.A. shares on Euronext stock exchange over 60 days period prior to granting. Assumed EBITDA for the year ended 2023 (described above in \u2018Key judgements, assumptions and estimation uncertainties\u2019) has been lowered, which has led to derecognition of 50% out of granted shares as new EBITDA entitles employees to receive 50% of shares granted. The Management has determined the value of shares granted based on the parameter set out below: LTIP Valuation parameters Apr-21 Aug-21 Apr-22 Jul-22 Oct-22 Fair value of LTIP shares (EUR) 15.85 17.08 5.19 5.81 6.00 Number of shares granted 681,975 151,054 1.195,045 41,051 174,804 Expiration date 30.09.2026 31.12.2024 01.06.2025 30.09.2025 Fair value of shares was calculated as the average price of InPost S.A. shares on Euronext stock exchange over 60 days period prior to granting The following table presents the number and change in LTIP Shares during the year: 31-12-2022 31-12-2021 LTIP Shares granted LTIP Shares granted Outstanding at 1 January 779,165.0 - Granted during the year 1,410,901.0 833,029.0 Forfeited during the year 35,219.0 53,864.0 Exercised during the year - - Expired during the year - - Unvested during year 389,492.0 - Outstanding at the end of the period 1,765,355.0 779,165.0 The expense recognised during the year: 31-12-2022 31-12-2021 Expense arising from LTIP 14.4 12.5 Total expense 14.4 12.5 27.3. PERFORMANCE BONUSES On June 10, 2022 a new remuneration policy was adopted. With changes in the policy, it was decided that annual performance bonuses, previously paid in cash, will be partially paid in shares. Senior Management entitled to receive performance bonuses was divided in 3 groups \u2013 1st and 2nd group of participants will receive 50% and 33% respectively of their annual performance bonuses in shares. Performance Bonuses for the year 2021 were settled in June 2022, entitled employees received 141,956 shares with a value of EUR 5.17 per share at settlement date. Shares did not and will not have an exercise price. Performance bonuses were settled using the Treasury shares. The grant date is April 1, 2022, with 100% of shares vesting on March 31, 2023. Performance Bonuses Valuation parameters Jun-22 Fair value of LTIP shares (EUR) 5.94 Number of shares granted 214,357 Expiration date 31.03.2023 Risk-free interest rate (0.01) Volatility (%) 20 Fair value of shares was calculated as the average price of InPost S.A. shares on Euronext stock exchange over 60 days period prior to granting The following table presents the number and change in Performance Bonus Shares during the year: 31-12-2022 Performance Bonus Shares granted Outstanding at 1 January - Granted during the year 356,313 Forfeited during the year - Exercised during the year 141,956 Expired during the year - Outstanding at the end of the period 214,357 31-12-2022 Expense arising from Performance Bonuses paid in shares 6.4",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-403": {
"value": "28. Other liabilities Accounting policy Other liabilities are initially recognised and subsequently measured at their nominal amounts. 31-12-2022 31-12-2021 Non-financial liabilities 136.8 121.2 Payroll liabilities 41.4 33.0 Liabilities to the state 95.4 88.2 Other current liabilities total 136.8 121.2 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-451": {
"value": "28. Other liabilities Accounting policy Other liabilities are initially recognised and subsequently measured at their nominal amounts. 31-12-2022 31-12-2021 Non-financial liabilities 136.8 121.2 Payroll liabilities 41.4 33.0 Liabilities to the state 95.4 88.2 Other current liabilities total 136.8 121.2 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-465": {
"value": "28. Other liabilities Accounting policy Other liabilities are initially recognised and subsequently measured at their nominal amounts. 31-12-2022 31-12-2021 Non-financial liabilities 136.8 121.2 Payroll liabilities 41.4 33.0 Liabilities to the state 95.4 88.2 Other current liabilities total 136.8 121.2 32. Explanations to the cash flow statement 31-12-2022 31-12-2021 Change in trade and other receivables in the consolidated statement of financial position (312.8) (517.8) Acquisition of company - 364.2 Trade and other receivables impairment losses (9.8) (6.4) Compensation of VAT returns from CIT (9.6) (6.5) Advances for materials for the production of parcel machines (included in investment flows) (0.2) 0.1 Exchange differences 28.4 (0.7) Other - 0.9 Change in trade and other receivables (304.0) (166.2) 31-12-2022 31-12-2021 Change in other assets in the consolidated statement of financial position 6.9 (16.8) Acquisition of company - 11.5 Prepayments for materials used in the manufacture of automated parcel machines (19.5) (1.2) Change in other assets (12.6) (6.5) 31-12-2022 31-12-2021 Change in trade payables and other payables in the consolidated statement of financial position 207.0 493.4 Acquisition of company - (293.9) Change in liabilities due to capital expenditures 2.4 (76.4) Exchange differences 34.7 (0.6) Declared dividend payment - 40.0 Change in presentation for financial liabilities - 1.7 Change in trade payables and other payables 244.1 164.2 31-12-2022 31-12-2021 Change in employee benefits, provisions and government (26.2) 68.0 Grants in the consolidated statement of financial position - (80.7) Acquisition of company - 11.6 Government grants received /returned (0.1) (1.0) Other (26.3) (2.1) 31-12-2022 31-12-2021 Change in other liabilities in the consolidated statement of financial position 15.6 1.5 Exchange differences 0.8 - Change in other liabilities 16.4 1.5 31-12-2022 31-12-2021 Total net finance cost 273.3 113.6 Foreign exchange differences realised on working capital (43.7) (32.5) Bank fees paid 2.9 2.0 Other 2.8 1.6 Finance cost/(income) adjustment 235.3 84.7 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-430": {
"value": "29. Trade and other payables ACCOUNTING POLICY Liabilities are classified as current liabilities if the payment term is within a year or if they arise in the ordinary cycle of business operations, if longer. Otherwise, liabilities are reported as non- current. At recognition trade payables and other liabilities are initially measured at fair value, and they are subsequently measured at amortised cost, using the effective interest rate method. In the event that the effect of the time value of money is not significant, the amount of liabilities is recognised without discounting. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-431": {
"value": "31-12-2022 31-12-2021 Financial liabilities Trade payables 861.3 658.4 to third parties 861.3 658.4 Other payables 131.4 127.3 Contract liability (prepaids) 8.3 7.5 Liabilities from the settlement of the cash-on-delivery option 6.5 10.0 Investment liabilities 95.7 98.8 Other 20.9 11.0 Trade and other liabilities total 992.7 785.7 32. Explanations to the cash flow statement 31-12-2022 31-12-2021 Change in trade and other receivables in the consolidated statement of financial position (312.8) (517.8) Acquisition of company - 364.2 Trade and other receivables impairment losses (9.8) (6.4) Compensation of VAT returns from CIT (9.6) (6.5) Advances for materials for the production of parcel machines (included in investment flows) (0.2) 0.1 Exchange differences 28.4 (0.7) Other - 0.9 Change in trade and other receivables (304.0) (166.2) 31-12-2022 31-12-2021 Change in other assets in the consolidated statement of financial position 6.9 (16.8) Acquisition of company - 11.5 Prepayments for materials used in the manufacture of automated parcel machines (19.5) (1.2) Change in other assets (12.6) (6.5) 31-12-2022 31-12-2021 Change in trade payables and other payables in the consolidated statement of financial position 207.0 493.4 Acquisition of company - (293.9) Change in liabilities due to capital expenditures 2.4 (76.4) Exchange differences 34.7 (0.6) Declared dividend payment - 40.0 Change in presentation for financial liabilities - 1.7 Change in trade payables and other payables 244.1 164.2 31-12-2022 31-12-2021 Change in employee benefits, provisions and government (26.2) 68.0 Grants in the consolidated statement of financial position - (80.7) Acquisition of company - 11.6 Government grants received /returned (0.1) (1.0) Other (26.3) (2.1) 31-12-2022 31-12-2021 Change in other liabilities in the consolidated statement of financial position 15.6 1.5 Exchange differences 0.8 - Change in other liabilities 16.4 1.5 31-12-2022 31-12-2021 Total net finance cost 273.3 113.6 Foreign exchange differences realised on working capital (43.7) (32.5) Bank fees paid 2.9 2.0 Other 2.8 1.6 Finance cost/(income) adjustment 235.3 84.7 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-432": {
"value": "TERMS AND CONDITIONS OF THE ABOVE FINANCIAL LIABILITIES: \u2022 trade payables are non-interest bearing (unless in default) liabilities for the goods and services purchased in the course of ordinary business operations from suppliers and are normally settled on 30-day terms; \u2022 cash-on-delivery collected from recipients of parcels is passed on to the sender shortly after receipt ACCOUNTING POLICY Recognition and initial measurement At initial recognition, the Group measures financial instruments at their fair value. In the case of a financial asset or financial liability measured not at fair value through profit or loss, the fair value is adjusted for transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability. Classification The Group classifies financial assets and liabilities into the following categories: \u2022 financial assets measured at fair value through profit or loss (\u2018FVTPL\u2019); \u2022 financial assets measured at amortised cost; \u2022 financial liabilities at fair value through profit or loss (\u2018FVTPL\u2019); \u2022 other financial liabilities. 30. Financial instruments Subsequent measurement Category of a financial asset or financial liability Measurement method Recognition principle Financial assets measured at FVTPL at fair value a result from subsequent measurement is recognised in profit or loss Financial assets measured at amortised cost at amortised cost by applying the effective interest rate a result from subsequent measurement, derecognition or modification is recognised in profit or loss, the amortised cost is reduced by impairment losses Other financial liabilities at amortised cost by applying the effective interest rate a result from subsequent measurement, derecognition and modification is recognised in profit or loss Financial liabilities at FVTPL at fair value a result from subsequent measurement is recognised in profit or loss ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-452": {
"value": "ACCOUNTING POLICY Recognition and initial measurement At initial recognition, the Group measures financial instruments at their fair value. In the case of a financial asset or financial liability measured not at fair value through profit or loss, the fair value is adjusted for transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability. Classification The Group classifies financial assets and liabilities into the following categories: \u2022 financial assets measured at fair value through profit or loss (\u2018FVTPL\u2019); \u2022 financial assets measured at amortised cost; \u2022 financial liabilities at fair value through profit or loss (\u2018FVTPL\u2019); \u2022 other financial liabilities. 30. Financial instruments Subsequent measurement Category of a financial asset or financial liability Measurement method Recognition principle Financial assets measured at FVTPL at fair value a result from subsequent measurement is recognised in profit or loss Financial assets measured at amortised cost at amortised cost by applying the effective interest rate a result from subsequent measurement, derecognition or modification is recognised in profit or loss, the amortised cost is reduced by impairment losses Other financial liabilities at amortised cost by applying the effective interest rate a result from subsequent measurement, derecognition and modification is recognised in profit or loss Financial liabilities at FVTPL at fair value a result from subsequent measurement is recognised in profit or loss ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-445": {
"value": "ACCOUNTING POLICY Recognition and initial measurement At initial recognition, the Group measures financial instruments at their fair value. In the case of a financial asset or financial liability measured not at fair value through profit or loss, the fair value is adjusted for transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability. Classification The Group classifies financial assets and liabilities into the following categories: \u2022 financial assets measured at fair value through profit or loss (\u2018FVTPL\u2019); \u2022 financial assets measured at amortised cost; \u2022 financial liabilities at fair value through profit or loss (\u2018FVTPL\u2019); \u2022 other financial liabilities. 30. Financial instruments Subsequent measurement Category of a financial asset or financial liability Measurement method Recognition principle Financial assets measured at FVTPL at fair value a result from subsequent measurement is recognised in profit or loss Financial assets measured at amortised cost at amortised cost by applying the effective interest rate a result from subsequent measurement, derecognition or modification is recognised in profit or loss, the amortised cost is reduced by impairment losses Other financial liabilities at amortised cost by applying the effective interest rate a result from subsequent measurement, derecognition and modification is recognised in profit or loss Financial liabilities at FVTPL at fair value a result from subsequent measurement is recognised in profit or loss ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-433": {
"value": "30.1. THE FAIR VALUE HIERARCHY OF FINANCIAL INSTRUMENTS Accounting policy For financial instruments measured at fair value, the Group categorises the fair value measurement in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. The Group categorises fair valuation inputs on the following basis: \u2022 Level 1 \u2014 Quoted (unadjusted) market prices in active markets for identical assets or liabilities; \u2022 Level 2 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable; \u2022 Level 3 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable. The Management assessed that the fair values of cash and short- term deposits, trade and other short-term financial receivables, trade payables, bank overdrafts and other current liabilities approximate their carrying amounts largely due to the short-term maturities of these instruments. The fair values of the Group\u2019s interest-bearing loans and borrowings are determined by using the DCF method using a discount rate that reflects the issuer\u2019s borrowing rate as at the end of the reporting period. The own non-performance risk as of the reporting date was assessed to be insignificant. Based on the analysis performed, the Management assessed that the carrying amount of the long-term loans and borrowings are reasonable approximations of fair values . ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-404": {
"value": "30.2. FINANCIAL INSTRUMENTS BY CATEGORY Category under IFRS 9 Carrying amount 31-12-2022 31-12-2021 Financial assets not measured at fair value through profit or loss Trade receivables At amortised cost 1,066.9 799.3 Other receivables \u2013 current At amortised cost 4.5 3.3 Other receivables \u2013 non-current At amortised cost 26.1 31.4 Cash and cash equivalents At amortised cost 435.8 493.2 Total financial assets 1,533.3 1,327.2 Category under IFRS 9 Carrying amount 31-12-2022 31-12-2021 Financial liabilities not measured at fair value Current loans and borrowings At amortised cost 338.8 194.4 Non-current loans and borrowings At amortised cost 4,717.1 4,545.8 Trade and other payables At amortised cost 992.7 785.7 Non-current lease liabilities Other financial liabilities 1,091.3 835.1 Current lease liabilities Other financial liabilities 552.3 357.7 Total financial liabilities 7,692.2 6,718.7",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-453": {
"value": "30.2. FINANCIAL INSTRUMENTS BY CATEGORY Category under IFRS 9 Carrying amount 31-12-2022 31-12-2021 Financial assets not measured at fair value through profit or loss Trade receivables At amortised cost 1,066.9 799.3 Other receivables \u2013 current At amortised cost 4.5 3.3 Other receivables \u2013 non-current At amortised cost 26.1 31.4 Cash and cash equivalents At amortised cost 435.8 493.2 Total financial assets 1,533.3 1,327.2 Category under IFRS 9 Carrying amount 31-12-2022 31-12-2021 Financial liabilities not measured at fair value Current loans and borrowings At amortised cost 338.8 194.4 Non-current loans and borrowings At amortised cost 4,717.1 4,545.8 Trade and other payables At amortised cost 992.7 785.7 Non-current lease liabilities Other financial liabilities 1,091.3 835.1 Current lease liabilities Other financial liabilities 552.3 357.7 Total financial liabilities 7,692.2 6,718.7",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-446": {
"value": "30.2. FINANCIAL INSTRUMENTS BY CATEGORY Category under IFRS 9 Carrying amount 31-12-2022 31-12-2021 Financial assets not measured at fair value through profit or loss Trade receivables At amortised cost 1,066.9 799.3 Other receivables \u2013 current At amortised cost 4.5 3.3 Other receivables \u2013 non-current At amortised cost 26.1 31.4 Cash and cash equivalents At amortised cost 435.8 493.2 Total financial assets 1,533.3 1,327.2 Category under IFRS 9 Carrying amount 31-12-2022 31-12-2021 Financial liabilities not measured at fair value Current loans and borrowings At amortised cost 338.8 194.4 Non-current loans and borrowings At amortised cost 4,717.1 4,545.8 Trade and other payables At amortised cost 992.7 785.7 Non-current lease liabilities Other financial liabilities 1,091.3 835.1 Current lease liabilities Other financial liabilities 552.3 357.7 Total financial liabilities 7,692.2 6,718.7",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-434": {
"value": "30.2. FINANCIAL INSTRUMENTS BY CATEGORY Category under IFRS 9 Carrying amount 31-12-2022 31-12-2021 Financial assets not measured at fair value through profit or loss Trade receivables At amortised cost 1,066.9 799.3 Other receivables \u2013 current At amortised cost 4.5 3.3 Other receivables \u2013 non-current At amortised cost 26.1 31.4 Cash and cash equivalents At amortised cost 435.8 493.2 Total financial assets 1,533.3 1,327.2 Category under IFRS 9 Carrying amount 31-12-2022 31-12-2021 Financial liabilities not measured at fair value Current loans and borrowings At amortised cost 338.8 194.4 Non-current loans and borrowings At amortised cost 4,717.1 4,545.8 Trade and other payables At amortised cost 992.7 785.7 Non-current lease liabilities Other financial liabilities 1,091.3 835.1 Current lease liabilities Other financial liabilities 552.3 357.7 Total financial liabilities 7,692.2 6,718.7",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-31": {
"value": "30.2. FINANCIAL INSTRUMENTS BY CATEGORY Category under IFRS 9 Carrying amount 31-12-2022 31-12-2021 Financial assets not measured at fair value through profit or loss Trade receivables At amortised cost 1,066.9 799.3 Other receivables \u2013 current At amortised cost 4.5 3.3 Other receivables \u2013 non-current At amortised cost 26.1 31.4 Cash and cash equivalents At amortised cost 435.8 493.2 Total financial assets 1,533.3 1,327.2 Category under IFRS 9 Carrying amount 31-12-2022 31-12-2021 Financial liabilities not measured at fair value Current loans and borrowings At amortised cost 338.8 194.4 Non-current loans and borrowings At amortised cost 4,717.1 4,545.8 Trade and other payables At amortised cost 992.7 785.7 Non-current lease liabilities Other financial liabilities 1,091.3 835.1 Current lease liabilities Other financial liabilities 552.3 357.7 Total financial liabilities 7,692.2 6,718.7",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-32": {
"value": "30.3. GUARANTEES AND OTHER SECURITIES As at December 31, 2022 the total amount of granted bank guarantees on behalf of the companies from the Group amounted to PLN 124.7m (as at December 31, 2021 amounted to PLN 103.9 m). Bank guarantees are a collateral for the obligations from contracts signed by the Group. They relate to warehouses rental agreements entirely, and are required by landlords.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-405": {
"value": "31. Contingent assets and liabilities Coverage of the net cost of common services provided by the appointed operator \u2013 Poczta Polska (contingent liability) For detailed information about the claim from the Polish Post for 2013, amounting to PLN 3.2m please refer to note 29 in Consolidated Financial Statements of InPost Group for the period of 12 months ended on December 31, 2021. On July 29, 2022 Poczta Polska S.A. submitted to the President of the Office of Electronic Communications (\u2018UKE\u2019) a calculation of the net cost and loss on universal services for 2021. On the same day, Poczta Polska S.A. also applied to the President of UKE for a funding (compensation) to the net cost of universal service obligation for 2021. Due to the entry into force of the amendment to the Postal Law on November 4, 2022, a compensation (if applicable) will be financed entirely from the state budget. Postal operators will not be charged with a share in the compensation. Until date of issuing these consolidated financial statements there is no further development in the above-mentioned case. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-33": {
"value": "31. Contingent assets and liabilities Coverage of the net cost of common services provided by the appointed operator \u2013 Poczta Polska (contingent liability) For detailed information about the claim from the Polish Post for 2013, amounting to PLN 3.2m please refer to note 29 in Consolidated Financial Statements of InPost Group for the period of 12 months ended on December 31, 2021. On July 29, 2022 Poczta Polska S.A. submitted to the President of the Office of Electronic Communications (\u2018UKE\u2019) a calculation of the net cost and loss on universal services for 2021. On the same day, Poczta Polska S.A. also applied to the President of UKE for a funding (compensation) to the net cost of universal service obligation for 2021. Due to the entry into force of the amendment to the Postal Law on November 4, 2022, a compensation (if applicable) will be financed entirely from the state budget. Postal operators will not be charged with a share in the compensation. Until date of issuing these consolidated financial statements there is no further development in the above-mentioned case. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-447": {
"value": "32. Explanations to the cash flow statement 31-12-2022 31-12-2021 Change in trade and other receivables in the consolidated statement of financial position (312.8) (517.8) Acquisition of company - 364.2 Trade and other receivables impairment losses (9.8) (6.4) Compensation of VAT returns from CIT (9.6) (6.5) Advances for materials for the production of parcel machines (included in investment flows) (0.2) 0.1 Exchange differences 28.4 (0.7) Other - 0.9 Change in trade and other receivables (304.0) (166.2) 31-12-2022 31-12-2021 Change in other assets in the consolidated statement of financial position 6.9 (16.8) Acquisition of company - 11.5 Prepayments for materials used in the manufacture of automated parcel machines (19.5) (1.2) Change in other assets (12.6) (6.5) 31-12-2022 31-12-2021 Change in trade payables and other payables in the consolidated statement of financial position 207.0 493.4 Acquisition of company - (293.9) Change in liabilities due to capital expenditures 2.4 (76.4) Exchange differences 34.7 (0.6) Declared dividend payment - 40.0 Change in presentation for financial liabilities - 1.7 Change in trade payables and other payables 244.1 164.2 31-12-2022 31-12-2021 Change in employee benefits, provisions and government (26.2) 68.0 Grants in the consolidated statement of financial position - (80.7) Acquisition of company - 11.6 Government grants received /returned (0.1) (1.0) Other (26.3) (2.1) 31-12-2022 31-12-2021 Change in other liabilities in the consolidated statement of financial position 15.6 1.5 Exchange differences 0.8 - Change in other liabilities 16.4 1.5 31-12-2022 31-12-2021 Total net finance cost 273.3 113.6 Foreign exchange differences realised on working capital (43.7) (32.5) Bank fees paid 2.9 2.0 Other 2.8 1.6 Finance cost/(income) adjustment 235.3 84.7 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-406": {
"value": "33. Share capital Series Face value Number of shares as at 31-12-2022 Number of shares as at 31-12-2021 Normal shares EUR 0.01 each 500,000,000 500,000,000 500,000,000 500,000,000",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-407": {
"value": "The Management seeks to maintain a balance between the higher returns that might be possible with the higher levels of borrowing and the advantages and security afforded by a sound capital position. The capital of the Group comprises debt including loans and borrowings (presented in note 24), lease liabilities (presented in note 20.2) and capital attributable to shareholders (including: shares issued, capital reserve and retained earnings). In the year 2022, the Management has changed the key ratio used to monitor capital position of the Group to Leverage ratio, as in the Management\u2019s opinion it is better suited for the capital management purposes. Leverage ratio is monitored four times a year including an analysis of the cost of capital and respective risks associated with each source of the capital. The Group\u2019s capital management also aims to ensure that the Group meets financial covenants attached to the interest-bearing loans and borrowings (there have been no breaches in the presented periods). The Group monitors capital using a leverage ratio which is a ratio of Net debt to adjusted EBITDA. Net debt is defined and calculated as total of Loans, Borrowings and Other Financial Liabilities less Cash and Cash equivalents. The Management aims to keep leverage ratio bellow 4.0 with goal ratio of 2.0-2.5. The Group\u2019s Leverage ratio as at December 31, 2022 and December 31, 2021 was as follows: 31-12-2022 31-12-2021 Total loans and borrowings 5,055.9 4,740.2 Total other financial liabilities 1,643.6 1,192.8 Less: cash and cash equivalents (435.8) (493.2) Net debt 6,263.7 5,439.8 Adjusted EBITDA 1,961.4 1,626.4 Leverage 3.2x 3.3x 34. Capital management",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-408": {
"value": "Market risks: Currency risk The Group is exposed to currency risks resulting from transactions in various foreign currencies, predominantly EUR and GBP. The tables below present the exposure to currency risk and sensitivity analysis of a reasonable possible strengthening (weakening) of foreign currencies, which would have affected the measurement of financial instruments denominated in a foreign currency and affected profit or loss by the amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain constant and ignores any impact of changes on sales forecasts and purchases. An analysis of sensitivity and exposure to currency risk in 2022: An analysis of sensitivity and exposure to currency risk in 2021: 2022 Carrying amount Amount exposed to risk GBP/PLN EUR/PLN The financial result after tax The financial result after tax GBP/PLN exchange rate \u2018+10%\u2019 GBP/PLN exchange rate \u2018-10%\u2019 EUR/PLN exchange rate \u2018+10%\u2019 EUR/PLN exchange rate \u2018-10%\u2019 Cash and cash equivalents 435.8 196.8 2.3 (2.3) 13.2 (13.2) Trade receivables and other 1,245.2 555.2 5.2 (5.2) 39.4 (39.4) Trade liabilities and other payables 992.7 600.2 (4.5) 4.5 (44.1) 44.1 Loans and borrowings 5,055.9 4,307.6 - - (348.9) 348.9 Other financial liabilities 1,643.6 1,256.8 (6.4) 6.4 (95.4) 95.4 Total 9,373.2 6,916.6 (3.4) 3.4 (435.8) 435.8 2021 Carrying amount Amount exposed to risk GBP/PLN EUR/PLN The financial result after tax The financial result after tax GBP/PLN exchange rate \u2018+10%\u2019 GBP/PLN exchange rate \u2018-10%\u2019 EUR/PLN exchange rate \u2018+10%\u2019 EUR/PLN exchange rate \u2018-10%\u2019 Cash and cash equivalents 493.2 336.4 1.9 (1.9) 25.3 (25.3) Trade receivables and other 927.1 396.0 2.3 (2.3) 29.6 (29.6) Trade liabilities and other payables 785.7 456.0 (4.4) 4.4 (32.5) 32.5 Loans and borrowings 4,740.2 4,184.2 - - (338.9) 338.9 Other financial liabilities 1,192.8 916.1 (2.6) 2.6 (71.6) 71.6 Total 8,139.0 5,705.0 (2.8) 2.8 (388.1) 388.1 Interest rate risk The interest rate risk arises on bank loans, bonds, leases and loans granted by changing their future cash flows. The Group assesses the impact of interest rate fluctuations on profit and loss on an ongoing basis and adjusts the debt instruments structure when necessary. Taking into account the volatility of interest rates in 2022, the Group has performed a sensitivity analysis based on higher percentage points (pp) as in 2021 financial statements (1.0 pp change in sensitivity analysis used in 2022 in comparison to 0.1 pp change in 2021). Amounts of loans and borrowings exposed to risk are based on WIBOR and EURIBOR floating rates, which will be changed in the future following EURIBOR and WIBOR reform in the UE. This analysis assumes that all other variables, in particular foreign currency exchange rates, remain constant. The tables below present the profile of the Group\u2019s interest-bearing financial instruments and sensitivity analysis. An analysis of sensitivity and exposure to interest rate risk in 2022: 2022 Carrying amount Amount exposed to risk Change in the financial result after tax Rate Rate + 1.0 pp - 1.0 pp Loans and borrowings 5,055.9 2,768.4 (22.4) 22.4 Leases 1,643.6 - - - Total 6,699.5 2,768.4 (22.4) 22.4 An analysis of sensitivity and exposure to interest rate risk in 2021: 2021 Carrying amount Amount exposed to risk Change in the financial result after tax Rate Rate + 1.0 pp - 1.0 pp Loans and borrowings 4,740.2 2,501.9 (20.0) 20.0 Leases 1,192.8 - - - Total 5,933.0 2,501.9 (20.0) 20.0",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-409": {
"value": "Credit risk: Trade receivables The Group is exposed to a significant risk resulting from sales with deferred payment (from 14 to 90 days). The credit quality of each customer is assessed and individual credit limits are defined in accordance with this assessment. Outstanding customer receivables and contract assets are regularly monitored and trade receivables are generally covered by letters of credit or other forms of credit insurance obtained from financial institutions. The Group evaluates the concentration of risk with respect to trade receivables as low, as its customers are located in several jurisdictions and industries and operate in largely independent markets. An impairment analysis is performed for trade receivables measured at amortised cost at each reporting date. The Group classifies for individual assessment purposes receivables past due for more than one year as well as those that have other reasons to be fully written-off (e.g. subject to legal proceedings, bankruptcy, etc.). For detailed information about the credit risk exposure on the Group\u2019s trade receivables, please refer to note 22. Cash and cash equivalents Credit risk from balances with banks and financial institutions is limited, because the Group\u2019s business partners are banks with a high credit rating granted by international rating agencies. The Group\u2019s maximum exposure to credit risk for the components of the statement of financial position at December 31, 2022 and December 31, 2021 is their carrying amount. The expected credit loss relating to cash and short-term deposits of the Group is insignificant \u2013 for details please refer to note 23. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-410": {
"value": "Liquidity risk: Liquidity risk management of the Group assumes maintaining an adequate level of liquid assets or available overdrafts to meet its liabilities when they are due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. Additionally, the Group intends to maintain flexibility of financing under the available funds The current cash flow enables the Group to settle its obligations as they arise in a timely manner. The Group also has access to a revolving borrowing
facility of PLN 800m. As at December 31, 2022 the use of revolving loans amounted to PLN 240.5m (0.0m in 2021).
Taking into account the positive cash flow and cash balance, actual and planned results, the long-term nature of loans and liabilities (mainly related
to leasing or purchase of fixed assets), available overdraft facilities, the Management Board believes that the liquidity risk has been limited.
The table below presents an analysis of the Group\u2019s financial liabilities based on the period remaining until the contractual maturity date as at the
balance sheet date. The amounts presented in the table are contractual undiscounted cash flows.
2022 < 1 year 1-3 years 3-5 years > 5 years
Contractual
cash flows total
Carrying
amount
Variable interest 814.2 1,036.6 2,881.9 220.4 4,953.1 4,412.0
Leases 552.3 529.6 341.3 220.4 1,643.6 1,643.6
Loans and borrowings 261.9 507.0 2,540.6 - 3,309.5 2,768.4
Fixed interest 59.2 118.5 2,389.4 - 2,567.1 2,287.5
Loans and borrowings 59.2 118.5 2,389.4 - 2,567.1 2,287.5
Non-interest-bearing 992.7 - - - 992.7 992.7
Trade and other payables 992.7 - - - 992.7 992.7
Total 1,866.1 1,155.1 5,271.3 220.4 8,512.9 7,692.2
2021 < 1 year 1-3 years 3-5 years > 5 years
Contractual
cash flows total
Carrying
amount
Variable interest 508.3 646.1 2,411.0 726.4 4,291.8 3,694.7
Leases 370.5 375.6 294.5 212.4 1,253.0 1,192.8
Loans and borrowings 137.8 270.5 2,116.5 514.0 3,038.8 2,501.9
Fixed interest 58.1 116.2 116.2 2,285.2 2,575.7 2,238.3
Loans and borrowings 58.1 116.2 116.2 2,285.2 2,575.7 2,238.3
Non-interest-bearing 785.7 - - - 785.7 785.7
Trade and other payables 785.7 - - - 785.7 785.7
Total 1,352.1 762.3 2,527.2 3,011.6 7,653.2 6,718.7
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-411": {
"value": "35. Related-party transactions The services rendered to the Group by related parties (Key Management personnel) consist of the following: management, quality control, marketing, distribution, advertising, legal or consulting. All related party transactions were made on terms equivalent to those that prevail in arm\u2019s length transactions. All transactions with related parties (Key Management personnel) are part of remuneration subject to agreements between Key Management personnel and Supervisory Board. As at December 31, 2022 the amount of outstanding balances of receivables and liabilities from related parties (Key Management personnel) amounted to nil. Entity\u2019s name (Key Management personnel) Transactions Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Purchases Consulting Services Marcin Pulchny 0.5 0.5 F.H. Feniks Rafa\u0142 Brzoska 2.5 1.7 Lidar Management Dariusz Lipi\u0144ski 0.7 0.7 FINSTRAT Adam Aleksandrowicz 1.6 1.3 QUANTUM Damian Niewiadomski 0.4 0.3 Total 5.7 4.5 The Group has not recorded any other transactions and balances with related parties other than specified above. 35.1. KEY PERSONNEL REMUNERATION Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Management Board of which: 21.3 16.1 Short-term employee benefits 11.4 9.0 Share-based compensation 9.9 7.1 Executive Committee of which: 9.5 7.4 Short-term employee benefits 3.7 3.8 Share-based compensation 5.8 3.6 Supervisory Board of which: 2.9 2.5 Short-term employee benefits 2.9 2.5 Share-based compensation - - Total key personnel remuneration 33.7 26.0 Entity\u2019s name (shareholder) Transactions 31-12-2022 31-12-2021 Liabilities Advent International Corporation 0.8 0.8 Total 0.8 0.8 Short-term employee benefits include all compensation: gross salaries including the variable component, bonuses, attendance fees and unused holiday compensation. Share- based compensation includes equity-settled plans: Management Incentive Plan (\u2018MIP\u2019), Long Term Incentive Plan (\u2018LTIP\u2019) and performance Bonuses. Apart from the transactions mentioned above, the Group is not aware of any other material transactions between the Group and Members of the Management Board, Executive Committee or Supervisory Boards. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-34": {
"value": "35. Related-party transactions The services rendered to the Group by related parties (Key Management personnel) consist of the following: management, quality control, marketing, distribution, advertising, legal or consulting. All related party transactions were made on terms equivalent to those that prevail in arm\u2019s length transactions. All transactions with related parties (Key Management personnel) are part of remuneration subject to agreements between Key Management personnel and Supervisory Board. As at December 31, 2022 the amount of outstanding balances of receivables and liabilities from related parties (Key Management personnel) amounted to nil. Entity\u2019s name (Key Management personnel) Transactions Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Purchases Consulting Services Marcin Pulchny 0.5 0.5 F.H. Feniks Rafa\u0142 Brzoska 2.5 1.7 Lidar Management Dariusz Lipi\u0144ski 0.7 0.7 FINSTRAT Adam Aleksandrowicz 1.6 1.3 QUANTUM Damian Niewiadomski 0.4 0.3 Total 5.7 4.5 The Group has not recorded any other transactions and balances with related parties other than specified above. 35.1. KEY PERSONNEL REMUNERATION Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Management Board of which: 21.3 16.1 Short-term employee benefits 11.4 9.0 Share-based compensation 9.9 7.1 Executive Committee of which: 9.5 7.4 Short-term employee benefits 3.7 3.8 Share-based compensation 5.8 3.6 Supervisory Board of which: 2.9 2.5 Short-term employee benefits 2.9 2.5 Share-based compensation - - Total key personnel remuneration 33.7 26.0 Entity\u2019s name (shareholder) Transactions 31-12-2022 31-12-2021 Liabilities Advent International Corporation 0.8 0.8 Total 0.8 0.8 Short-term employee benefits include all compensation: gross salaries including the variable component, bonuses, attendance fees and unused holiday compensation. Share- based compensation includes equity-settled plans: Management Incentive Plan (\u2018MIP\u2019), Long Term Incentive Plan (\u2018LTIP\u2019) and performance Bonuses. Apart from the transactions mentioned above, the Group is not aware of any other material transactions between the Group and Members of the Management Board, Executive Committee or Supervisory Boards",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-35": {
"value": "36. Employment structure The employment structure of the Group is as follows (total number of employees at the period end): The average number of staff employed by the Group during the financial year 2022 and broken down by companies: The companies excluded from the table above had no employees during the year 2022. 31-12-2022 31-12-2021 Management Board 3 3 Management 928 919 White-collar employees 3,084 2,629 Blue-collar employees 2,148 1,723 Total employment 6,163 5,274 Management White-collar employees Blue-collar employees InPost S.A. 3 3 - Integer.pl S.A. 7 25 19 InPost Technology 25 227 - Integer France SAS 2 3 - Mondial Relay SAS 9 546 892 InPost Sp. z o.o. 727 884 805 Locker InPost Italia Srl 17 36 - InPost UK Limited 42 59 - Integer Group Services Sp. z o.o. 114 1,082 221 Total employment 946 2,865 1,937",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-36": {
"value": "37. Auditors remuneration Period of 12 months ended on 31-12-2022 Period of 12 months ended on 31-12-2021 Fees for legal audit of consolidated financial statements and annual accounts 2.8 1.9 Fees for other assurance services 0.5 3.5 Total auditor\u2019s remuneration 3.3 5.4",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-37": {
"value": "38. Events after the balance sheet date There were no significant events after the balance sheet date. Luxembourg, March 29, 2023",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:2221003M23QLERR89585",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fid-c8701849-775a-486b-8c85-ad8c52242f3c": {
"value": "5 Other reserves include equity-settled share-based payment programme reserve.",
"dimensions": {
"concept": "xbrl:note",
"noteId": "fid-c8701849-775a-486b-8c85-ad8c52242f3c",
"language": "en"
}
},
"fid-de0076f4-8fa6-4d2f-a4f7-5208baa8dc72": {
"value": "6 The Group reorganisation, which took place at the beginning of 2021, impacted the current Group\u2019s structure significantly. On January 26, 2021, the general meeting of shareholders adopted a resolution to increase the share capital to EUR 5,000,000. On January 26, 2021, AI Prime Bidco S.\u00e0 r.l., a related party of the Company, contributed 100% of the shares held respectively in Integer.pl S.A. and InPost Technology S.\u00e0 r.l. to InPost S.A. for a total amount of EUR 7,995,747,974 to cover the value of shares issued",
"dimensions": {
"concept": "xbrl:note",
"noteId": "fid-de0076f4-8fa6-4d2f-a4f7-5208baa8dc72",
"language": "en"
}
},
"fid-4d41f1f4-9095-4fc5-b2ad-0b1c6b7613d7": {
"value": "4 Translation reserve includes exchange differences from the translation of foreign operations.",
"dimensions": {
"concept": "xbrl:note",
"noteId": "fid-4d41f1f4-9095-4fc5-b2ad-0b1c6b7613d7",
"language": "en"
}
},
"fid-17a16dce-a90b-4534-8b5c-9b6fafa64bc4": {
"value": "8 Details described in note 17.2.",
"dimensions": {
"concept": "xbrl:note",
"noteId": "fid-17a16dce-a90b-4534-8b5c-9b6fafa64bc4",
"language": "en"
}
},
"fid-8477cedc-f625-4307-a626-fd911d6cb3a5": {
"value": "7 Paid to shareholder AI Prime Bidco S.\u00e0 r.l",
"dimensions": {
"concept": "xbrl:note",
"noteId": "fid-8477cedc-f625-4307-a626-fd911d6cb3a5",
"language": "en"
}
}
}
}