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    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:PLN"
   }
  },
  "fact-350": {
   "value": "-3324000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:PLN"
   }
  },
  "fact-351": {
   "value": "6000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:PLN"
   }
  },
  "fact-352": {
   "value": "-3318000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:PLN"
   }
  },
  "fact-353": {
   "value": "2000000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:PLN"
   }
  },
  "fact-354": {
   "value": "277000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:PLN"
   }
  },
  "fact-355": {
   "value": "1482000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
    "unit": "iso4217:PLN"
   }
  },
  "fact-356": {
   "value": "24806000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:PLN"
   }
  },
  "fact-357": {
   "value": "28565000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:PLN"
   }
  },
  "fact-358": {
   "value": "65000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:PLN"
   }
  },
  "fact-359": {
   "value": "28630000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:PLN"
   }
  },
  "fact-455": {
   "value": "<div class=\"c w2 h0 gs5a\"><div class=\"t m0 x5 h18 yf7 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h5 y1d6 ff1 fs3 fc5 sc0 ls0 ws0\">  <span class=\"fc0\"> </span></div><div class=\"t m0 x71 h3 y1d7 ff4 fs1 fc0 sc0 ls0 ws0\">Cz\u0119\u015b\u0107 1 \u2013<span class=\"ff1\"> <span class=\"_ _3\"></span></span>Informacje og\u00f3lne<span class=\"ff1\"> </span></div><div class=\"t m0 x72 h5 y1d8 ff1 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y1d9 ff1 fs6 fc2 sc0 ls0 ws0\">Nota 1.1 Opi<span class=\"_ _4\"></span>s biznesu </div><div class=\"t m0 x5 h8 y1da ff3 fs6 fc0 sc0 ls0 ws0\">KGHM Polska Mied\u017a S.A. <span class=\"_ _3\"></span>(Jednostka Dominuj\u0105ca, Sp\u00f3\u0142ka) z siedzib\u0105 w <span class=\"_ _3\"></span>Lubinie przy ul. M<span class=\"_ _3\"></span>. Sk\u0142odow<span class=\"_ _4\"></span>skiej<span class=\"ff2\">-<span class=\"_ _3\"></span></span>Curie 48 jest <span class=\"_ _3\"></span>sp\u00f3<span class=\"_ _4\"></span>\u0142k\u0105 </div><div class=\"t m0 x5 h8 yaf ff3 fs6 fc0 sc0 ls0 ws0\">akcyjn\u0105 <span class=\"_ _3\"></span>zarejestr<span class=\"_ _4\"></span>owan\u0105 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>S\u0105dzie <span class=\"_ _3\"></span>Rej<span class=\"_ _4\"></span>onowym <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>Wroc\u0142awia Fabrycznej <span class=\"_ _3\"></span>we <span class=\"_ _3\"></span>Wroc\u0142awiu IX<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Wydz<span class=\"_ _4\"></span>ia\u0142 <span class=\"_ _3\"></span>Gospodarczy <span class=\"_ _3\"></span>Kraj<span class=\"_ _4\"></span>owego </div><div class=\"t m0 x5 h8 yb0 ff2 fs6 fc0 sc0 ls0 ws0\">Rejestru <span class=\"ff3\">S\u0105d<span class=\"_ _4\"></span>owego, num<span class=\"_ _4\"></span>er rejestru KRS <span class=\"_ _4\"></span>23302,<span class=\"_ _4\"></span> na terenie Rzeczp<span class=\"_ _4\"></span>ospolitej P<span class=\"_ _4\"></span>olskiej.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x5 h8 y1db ff3 fs6 fc0 sc0 ls0 ws0\">KGHM <span class=\"_ _3\"></span>Polska Mied\u017a S.A. <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>prz<span class=\"_ _4\"></span>edsi\u0119biorstw<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>wiel<span class=\"_ _4\"></span>ooddzia\u0142ow<span class=\"_ _4\"></span>ym, w <span class=\"_ _3\"></span>kt\u00f3rego sk\u0142<span class=\"_ _3\"></span>ad wchodzi Centrala <span class=\"_ _3\"></span>oraz 10<span class=\"_ _3\"></span><span class=\"ff2\"> </span>oddzia\u0142\u00f3w:<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 y1dc ff2 fs6 fc0 sc0 ls0 ws0\">3 <span class=\"ff3\">zak\u0142ady <span class=\"_ _c\"> </span>g\u00f3rnicze <span class=\"_ _c\"> </span>(ZG <span class=\"_ _c\"> </span>Lubin, <span class=\"_ _c\"> </span>ZG <span class=\"_ _d\"> </span>Polkowice</span>-Sieroszowice, <span class=\"_ _c\"> </span>ZG <span class=\"_ _c\"> </span>Rudna), <span class=\"_ _c\"> </span><span class=\"ff3\">3 <span class=\"_ _d\"> </span>huty <span class=\"_ _c\"> </span>miedzi <span class=\"_ _c\"> </span>(H<span class=\"_ _3\"></span>M <span class=\"_ _c\"> </span>G\u0142og\u00f3w, <span class=\"_ _c\"> </span>HM<span class=\"_ _3\"></span></span> Legni<span class=\"_ _4\"></span>ca, </div><div class=\"t m0 x5 h8 y178 ff2 fs6 fc0 sc0 ls15 ws0\">HM<span class=\"ls0\"> <span class=\"ff3\">Cedynia),  Zak\u0142ady  Wzb<span class=\"_ _4\"></span>ogacania  Rud  (ZWR<span class=\"_ _4\"></span>),  Zak\u0142ad  Hydrotechniczn<span class=\"_ _4\"></span>y,  Jednostka  Ratownic<span class=\"_ _4\"></span>twa  G\u00f3rnicz<span class=\"_ _4\"></span>o<span class=\"_ _3\"></span><span class=\"ff2\">-Hutniczeg<span class=\"_ _4\"></span>o </span></span></span></div><div class=\"t m0 x5 h8 y1dd ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">Centralny O\u015br<span class=\"_ _4\"></span>odek Przetwar<span class=\"_ _4\"></span>zania Informacj<span class=\"_ _4\"></span>i.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x5 h8 y1de ff3 fs6 fc0 sc0 ls0 ws0\">Akcje KGHM P<span class=\"_ _4\"></span>olska Mied\u017a <span class=\"_ _4\"></span>S.A. s\u0105 not<span class=\"_ _4\"></span>owane na Gie<span class=\"_ _4\"></span>\u0142dzie Papier\u00f3w<span class=\"ff2\"> </span>Wa<span class=\"_ _4\"></span>rto\u015bciowych w Wa<span class=\"_ _4\"></span>rszawie. <span class=\"_ _4\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y1df ff3 fs6 fc0 sc0 ls0 ws0\">Podstawowy pr<span class=\"_ _4\"></span>zedmiot dzia\u0142a<span class=\"_ _4\"></span>lno\u015bci J<span class=\"_ _4\"></span>ednostki Domi<span class=\"_ _4\"></span>nuj\u0105cej stan<span class=\"_ _4\"></span>owi:<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h53 y1e0 ffb fs6 fc0 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _e\"> </span><span class=\"ff3\">g\u00f3rnictwo rud <span class=\"_ _4\"></span>miedzi i me<span class=\"_ _4\"></span>tali nie\u017celaznych <span class=\"_ _4\"></span>oraz<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x5 h53 y1e1 ffb fs6 fc0 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _e\"> </span><span class=\"ff3\">produkcja miedz<span class=\"_ _4\"></span>i, metali szlach<span class=\"_ _4\"></span>etnych i ni<span class=\"_ _4\"></span>e\u017celaznych.<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x5 h4 y1e2 ff2 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y1e3 ff3 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _0\"> </span>Kapita\u0142owa <span class=\"_ _1\"> </span>KGHM <span class=\"_ _1\"> </span>Polska <span class=\"_ _0\"></span>Mie<span class=\"_ _3\"></span>d\u017a <span class=\"_ _0\"></span>S.A. <span class=\"_ _1\"> </span>(Grupa <span class=\"_ _2\"> </span>Kapita\u0142owa,<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>Grupa, <span class=\"_ _0\"></span>GK) <span class=\"_ _1\"> </span>prowadzi <span class=\"_ _1\"> </span>r\u00f3wnie\u017c <span class=\"_ _1\"> </span>inne <span class=\"_ _1\"> </span>rodzaje <span class=\"_ _1\"> </span>dzia\u0142alno\u015bci </div><div class=\"t m0 x5 h8 y1e4 ff2 fs6 fc0 sc0 ls0 ws0\">opisane <span class=\"_ _0\"></span>w rozdziale <span class=\"_ _0\"></span>1.1.7 <span class=\"_ _0\"> </span><span class=\"ff3\">Sprawozdania <span class=\"_ _0\"></span>Zarz\u0105du <span class=\"_ _0\"></span>z <span class=\"_ _0\"> </span>dzia\u0142alno\u015bci <span class=\"_ _0\"></span>KGHM <span class=\"_ _1\"> </span>Polska <span class=\"_ _0\"></span>Mied\u017a <span class=\"_ _0\"></span>S.A. <span class=\"_ _1\"> </span>oraz <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>Kapita\u0142owej <span class=\"_ _0\"></span>KGHM </span></div><div class=\"t m0 x5 h8 y1e5 ff3 fs6 fc0 sc0 ls0 ws0\">Polska Mied\u017a S.A. w <span class=\"_ _4\"></span>202<span class=\"ff2\">3 <span class=\"ls16\">r.</span> </span></div><div class=\"t m0 x5 h8 y1e6 ff3 fs6 fc0 sc0 ls0 ws0\">Dzia\u0142alno\u015b\u0107 <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>Kapita\u0142owej <span class=\"_ _0\"></span>KGHM <span class=\"_ _0\"></span>Polska <span class=\"_ _0\"></span>Mied\u017a <span class=\"_ _0\"></span>S<span class=\"_ _3\"></span>.A. <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>zakresie <span class=\"_ _0\"></span>eksploracji <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>eksploatacji <span class=\"_ _0\"></span>z\u0142\u00f3\u017c <span class=\"_ _0\"></span>rud <span class=\"_ _0\"> </span>miedzi, <span class=\"_ _1\"> </span>niklu <span class=\"_ _0\"></span>oraz </div><div class=\"t m0 x5 h8 y1e7 ff3 fs6 fc0 sc0 ls0 ws0\">metali <span class=\"_ _0\"></span>szlachet<span class=\"_ _4\"></span>nych <span class=\"_ _0\"></span>opi<span class=\"_ _4\"></span>era <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>posiadanych <span class=\"_ _f\"></span>przez <span class=\"_ _f\"></span>KGHM<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Pols<span class=\"_ _4\"></span>ka <span class=\"_ _f\"></span>Mied\u017a <span class=\"_ _0\"></span>S.A. <span class=\"_ _0\"></span>koncesjach <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>sploatacj\u0119 <span class=\"_ _f\"></span>z\u0142\u00f3\u017c <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Polsce </div><div class=\"t m0 x5 h8 y1e8 ff3 fs6 fc0 sc0 ls0 ws0\">oraz <span class=\"_ _10\"> </span>posiadanych  przez <span class=\"_ _10\"> </span>sp\u00f3\u0142ki <span class=\"_ _10\"> </span>Grupy <span class=\"_ _10\"> </span>Kapita\u0142owej <span class=\"_ _10\"> </span>KGHM  INTERNATIONAL  LTD<span class=\"_ _3\"></span>. <span class=\"_ _10\"> </span>tytu\u0142ach <span class=\"_ _10\"> </span>prawnych <span class=\"_ _10\"> </span>do <span class=\"_ _10\"> </span>poszukiwania<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 y1e9 ff2 fs6 fc0 sc0 ls0 ws0\">lub wydobycia tych <span class=\"_ _3\"></span><span class=\"ff3\">surowc\u00f3w <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>terenie <span class=\"_ _3\"></span>USA, <span class=\"_ _3\"></span>Kanady i<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span><span class=\"ff3\">Chile. <span class=\"_ _3\"></span>Szczeg<span class=\"_ _4\"></span>\u00f3\u0142owe <span class=\"_ _3\"></span>informacj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>przedstawion<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span><span class=\"ff2\">S<span class=\"_ _3\"></span>praw<span class=\"_ _4\"></span>ozdaniu<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x5 h8 y1ea ff3 fs6 fc0 sc0 ls0 ws0\">Zarz\u0105du <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>dzia\u0142alno\u015bci <span class=\"_ _3\"></span>KGHM <span class=\"_ _f\"></span>Polska<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>Mied\u017a <span class=\"_ _3\"></span>S.A. <span class=\"_ _f\"></span>oraz <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>Kapita\u0142owej <span class=\"_ _3\"></span>KGHM <span class=\"_ _3\"></span>Polska <span class=\"_ _3\"></span>Mied\u017a <span class=\"_ _3\"></span>S.<span class=\"_ _3\"></span><span class=\"ff2\">A. <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>2023 <span class=\"_ _3\"></span><span class=\"ls16\">r.</span> <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span><span class=\"ls16\">ro</span></span>zdzia\u0142 <span class=\"_ _3\"></span>1.1.4 </div><div class=\"t m0 x5 h8 y1eb ff2 fs6 fc0 sc0 ls0 ws0\">i 1.1.7<span class=\"ls10\">).</span>  </div><div class=\"t m0 x5 h8 y1ec ff3 fs6 fc0 sc0 ls0 ws0\">Jednostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>Kapita\u0142owej <span class=\"_ _0\"></span>w <span class=\"_ _0\"> </span>202<span class=\"_ _3\"></span><span class=\"ff2\">3 <span class=\"_ _0\"></span></span>r. <span class=\"_ _0\"></span>obj\u0119<span class=\"_ _3\"></span>\u0142a <span class=\"_ _0\"></span>skonsolidowanym <span class=\"_ _f\"></span>sprawozdaniem <span class=\"_ _1\"> </span><span class=\"ff2\">finansowym <span class=\"_ _0\"></span>63 <span class=\"_ _0\"></span>je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostki </span></div><div class=\"t m0 x5 h8 y1ed ff3 fs6 fc0 sc0 ls0 ws0\">zale\u017cn<span class=\"_ _3c\"> </span>e<span class=\"ff2\"> </span>oraz <span class=\"_ _3\"></span>wyceni\u0142a metod\u0105 praw w\u0142<span class=\"_ _3\"></span>asno\u015bci udzia\u0142y w <span class=\"_ _3\"></span>dw\u00f3ch wsp\u00f3lnych przedsi\u0119wzi\u0119ciach (Sierra Go<span class=\"_ _3\"></span>rda S.C.M. <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\"> NANO<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x5 h8 y1ee ff2 fs6 fc0 sc0 ls0 ws0\">CARBON Sp. z<span class=\"_ _4\"></span> o.o. w likwidacji<span class=\"_ _4\"></span>).<span class=\"_ _3c\"> </span>  </div><div class=\"t m0 x5 h8 y1ef ff1 fs6 fc2 sc0 ls0 ws0\">Nota 1.2 Kontyn<span class=\"_ _4\"></span>uacja d<span class=\"ff4\">zia\u0142<span class=\"_ _4\"></span>alno\u015bci<span class=\"ff1\"> </span></span></div><div class=\"t m0 x5 h8 y1f0 ff3 fs6 fc0 sc0 ls0 ws0\">Skonsolidowan<span class=\"_ _4\"></span>e sprawozdani<span class=\"_ _4\"></span>e finansowe z<span class=\"_ _4\"></span>osta\u0142o sporz\u0105dzon<span class=\"_ _4\"></span>e przy za<span class=\"_ _4\"></span>\u0142o\u017ceniu kontynuacji <span class=\"_ _4\"></span>dzia\u0142alno\u015bci gosp<span class=\"_ _4\"></span>odarczej pr<span class=\"_ _4\"></span>zez </div><div class=\"t m0 x5 h8 y11 ff3 fs6 fc0 sc0 ls0 ws0\">sp\u00f3\u0142ki <span class=\"_ _10\"> </span>Grupy <span class=\"_ _11\"> </span>Kapita\u0142owe<span class=\"_ _4\"></span>j <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>niezmienionej <span class=\"_ _10\"> </span><span class=\"ff2\">istotnie <span class=\"_ _11\"> </span>formie <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>zakresie <span class=\"_ _10\"> </span>przez <span class=\"_ _11\"> </span>okres <span class=\"_ _10\"> </span>co <span class=\"_ _11\"> </span>najmniej <span class=\"_ _10\"> </span>12 </span>miesi\u0119cy <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _10\"> </span>dnia </div><div class=\"t m0 x5 h8 y1f1 ff3 fs6 fc0 sc0 ls0 ws0\">ko\u0144cz\u0105cego <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>es <span class=\"_ _f\"></span>sprawozdawczy <span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>nie <span class=\"_ _f\"></span>istniej\u0105 <span class=\"_ _f\"></span>przes\u0142anki <span class=\"_ _f\"></span>zamierzonego <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>przymusowego <span class=\"_ _f\"></span>zaniechania <span class=\"_ _3\"></span>b\u0105d\u017a <span class=\"_ _f\"></span>istotnego </div><div class=\"t m0 x5 h8 y1f2 ff3 fs6 fc0 sc0 ls0 ws0\">ograniczenia <span class=\"_ _12\"> </span>przez  ni\u0105 <span class=\"_ _2\"> </span>dotychczasowe<span class=\"_ _4\"></span>j  dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci.  Zar<span class=\"_ _4\"></span>z\u0105d  Je<span class=\"_ _4\"></span>dnostki  D<span class=\"_ _4\"></span>ominuj\u0105cej<span class=\"ff2\">  nie </span>stwier<span class=\"_ _4\"></span>dza  na<span class=\"_ _4\"></span>  dzie\u0144 <span class=\"_ _12\"> </span>podpisania<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 y1f3 ff3 fs6 fc0 sc0 ls0 ws0\">skonsolidowan<span class=\"_ _4\"></span>ego <span class=\"_ _3\"></span>sprawozdania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>finansowego <span class=\"_ _3\"></span>fakt\u00f3w <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>oliczno\u015bci <span class=\"_ _3\"></span>wskazuj\u0105cych <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>zagro\u017cenie <span class=\"_ _3\"></span>kontynuacji <span class=\"_ _3\"></span>dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci </div><div class=\"t m0 x5 h8 y1f4 ff3 fs6 fc0 sc0 ls0 ws0\">w daj\u0105cej si\u0119 pr<span class=\"_ _4\"></span>zewidzie\u0107 pr<span class=\"_ _4\"></span>zysz\u0142o\u015bci. <span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y1f5 ff1 fs6 fc2 sc0 ls0 ws0\">Nota 1.<span class=\"lsf\">2.</span>1 Obszary m<span class=\"_ _4\"></span>onitorow<span class=\"_ _4\"></span>ane - warunki <span class=\"_ _4\"></span>makroekonomic<span class=\"_ _4\"></span>zne </div><div class=\"t m0 x5 h8 y1f6 ff3 fs6 fc0 sc0 ls0 ws0\">Spo\u015br\u00f3d czynnik\u00f3w makroekon<span class=\"_ _4\"></span>omicznych najwi\u0119k<span class=\"_ _4\"></span>szy wp\u0142yw na dzia\u0142alno\u015b\u0107 i wyniki finansowe GK maj\u0105: notowania miedzi </div><div class=\"t m0 x5 h8 y1f7 ff3 fs6 fc0 sc0 ls0 ws0\">i <span class=\"_ _0\"></span>srebra, <span class=\"_ _f\"></span>ceny: <span class=\"_ _0\"></span>paliw, <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>nergii <span class=\"_ _f\"></span>elektrycznej <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>no\u015bnik\u00f3<span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>energii, <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>rynkowe <span class=\"_ _0\"></span>stopy <span class=\"_ _f\"></span>procentowe, <span class=\"_ _0\"></span>kurs <span class=\"_ _f\"></span>walutowy <span class=\"_ _0\"></span>USD/PLN, </div><div class=\"t m0 x5 h8 y1f8 ff2 fs6 fc0 sc0 ls0 ws0\">a <span class=\"ff3\">tak\u017ce inflacja pr<span class=\"_ _4\"></span>zejawiaj\u0105ca<span class=\"ff2\"> </span>si\u0119 <span class=\"_ _4\"></span>wahaniam<span class=\"_ _4\"></span>i cen materia\u0142<span class=\"_ _4\"></span>\u00f3w i us\u0142ug, <span class=\"_ _4\"></span>co skutkuje pres<span class=\"_ _4\"></span>j\u0105 p\u0142acow\u0105.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x5 h8 y1f9 ff3 fs6 fc0 sc0 ls0 ws0\">Gie\u0142dowe <span class=\"_ _3\"></span>ceny <span class=\"_ _3\"></span>miedzi, <span class=\"_ _3\"></span>srebra <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>z\u0142ota <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>kurs <span class=\"_ _f\"></span>USD/PL<span class=\"_ _4\"></span>N <span class=\"_ _3\"></span>kszta\u0142tuj\u0105 <span class=\"_ _3\"></span>poziom <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>przychod\u00f3w <span class=\"_ _3\"></span>ze <span class=\"_ _3\"></span>sprzeda\u017cy, <span class=\"_ _3\"></span>stanowi\u0105c<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 y1fa ff3 fs6 fc0 sc0 ls0 ws0\">element ryzyka rynkoweg<span class=\"_ _4\"></span>o, kt\u00f3rym Grupa zarz\u0105dza m.in. poprzez transakcje<span class=\"ff2\"> </span>pochodne zabezpiecza<span class=\"_ _4\"></span>j\u0105ce zar\u00f3wno cen\u0119 jak </div><div class=\"t m0 x5 h8 y1fb ff3 fs6 fc0 sc0 ls0 ws0\">i <span class=\"_ _3\"></span>kurs. <span class=\"_ _3\"></span>M<span class=\"_ _3\"></span>aj\u0105 <span class=\"_ _3\"></span>one <span class=\"_ _3\"></span>r\u00f3wnie\u017c <span class=\"_ _3\"></span>istotny <span class=\"_ _3\"></span>wp\u0142yw <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>cz\u0119\u015b\u0107 <span class=\"_ _f\"></span>koszt\u00f3w <span class=\"_ _3\"></span>Grupy,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>przy <span class=\"_ _3\"></span>czym <span class=\"_ _f\"></span>na <span class=\"_ _3\"></span>poziom <span class=\"_ _3\"></span>koszt\u00f3w <span class=\"_ _3\"></span>bezpo\u015bredni <span class=\"_ _3\"></span>wp\u0142yw <span class=\"_ _3\"></span>maj\u0105 </div><div class=\"t m0 x5 h8 y1fc ff3 fs6 fc0 sc0 ls0 ws0\">r\u00f3wnie\u017c  wzrosty  cen:  paliw,  no\u015bnik\u00f3w  energii  czy  ener<span class=\"_ _4\"></span>gii  elektrycznej,  wywo\u0142an<span class=\"_ _4\"></span>e  wysok\u0105  inflacj\u0105  ora<span class=\"_ _3\"></span><span class=\"ff2\">z  zaburzeniami<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x5 h8 y1fd ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">\u015bwiatowych <span class=\"_ _0\"></span>\u0142a\u0144cuchach <span class=\"_ _0\"></span>dostaw. <span class=\"_ _1\"> </span>Dodatkowo <span class=\"_ _0\"> </span>poziom <span class=\"_ _1\"> </span>rynkowych <span class=\"_ _0\"></span>st\u00f3p <span class=\"_ _1\"> </span>procentowych <span class=\"_ _0\"></span>przek\u0142ada\u0142 <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>wysoko\u015b\u0107 <span class=\"_ _1\"> </span>st\u00f3p </span></div><div class=\"t m0 x5 h8 y1a6 ff3 fs6 fc0 sc0 ls0 ws0\">dyskontowych <span class=\"_ _2\"> </span>wykorzys<span class=\"_ _4\"></span>tywanych <span class=\"_ _2\"> </span>przez <span class=\"_ _2\"> </span>Grup\u0119 <span class=\"_ _2\"> </span>do  bila<span class=\"_ _4\"></span>nsowej <span class=\"_ _1\"> </span>wyce<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>y <span class=\"_ _2\"> </span>aktyw\u00f3w <span class=\"_ _2\"> </span>i  z<span class=\"_ _4\"></span>obowi\u0105za\u0144 <span class=\"_ _1\"> </span>uj\u0119tych  w <span class=\"_ _1\"> </span>sprawozdaniu </div><div class=\"t m0 x5 h8 y1fe ff2 fs6 fc0 sc0 ls0 ws0\">z sytuacji finan<span class=\"_ _4\"></span>sowej.  </div><div class=\"t m0 x5 h8 y1ff ff2 fs6 fc0 sc0 ls0 ws0\">W<span class=\"ff3\">szystkie <span class=\"_ _0\"></span>ww. <span class=\"_ _f\"></span>czynniki <span class=\"_ _0\"></span>ryzyka <span class=\"_ _f\"></span>maj\u0105 <span class=\"_ _0\"></span>wi\u0119c <span class=\"_ _0\"></span>ostatecznie <span class=\"_ _0\"></span>wp\u0142yw <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>poziom <span class=\"_ _0\"></span>wyceny <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _f\"></span>odzyskiwalnej <span class=\"_ _0\"></span>aktyw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _f\"></span>G<span class=\"_ _3\"></span>rupy,<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x5 h8 y200 ff3 fs6 fc0 sc0 ls0 ws0\">gdzie  is<span class=\"_ _4\"></span>totne <span class=\"_ _2\"> </span>znaczenie  m<span class=\"_ _4\"></span>aj\u0105 <span class=\"_ _12\"> </span>nie <span class=\"_ _2\"> </span>tylko  bie\u017c\u0105c<span class=\"_ _4\"></span>e  wa<span class=\"_ _4\"></span>hania <span class=\"_ _2\"> </span>poziomu  cen <span class=\"_ _2\"> </span>surowc\u00f3w <span class=\"_ _12\"> </span>i  ku<span class=\"_ _4\"></span>rs\u00f3w <span class=\"_ _2\"> </span>walutowych  ksz<span class=\"_ _6\"></span>t<span class=\"_ _3\"></span>a\u0142tuj\u0105cy<span class=\"_ _4\"></span>ch </div><div class=\"t m0 x5 h8 y201 ff3 fs6 fc0 sc0 ls0 ws0\">poziom <span class=\"_ _0\"></span>przychod\u00f3w <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>istotnej <span class=\"_ _0\"></span>cz\u0119\u015bci <span class=\"_ _0\"> </span>koszt\u00f3w, <span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>przede <span class=\"_ _0\"></span>wszystkim <span class=\"_ _f\"></span>wahania <span class=\"_ _0\"></span>prognoz <span class=\"_ _0\"></span>kszta\u0142to<span class=\"_ _4\"></span>wania <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>tych <span class=\"_ _0\"></span>czynnik\u00f3w<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 y202 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">kolejnych <span class=\"_ _1\"> </span>okresach, <span class=\"_ _1\"> </span>gdy\u017c <span class=\"_ _1\"> </span>wp\u0142ywaj\u0105 <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>kszta\u0142towanie <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _1\"> </span>plan\u00f3w <span class=\"_ _2\"> </span>produkcyjny<span class=\"_ _4\"></span>ch <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>inwestycyjn<span class=\"_ _4\"></span>ych. <span class=\"_ _1\"> </span>Z <span class=\"_ _2\"> </span>kolei <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>uwagi <span class=\"_ _1\"> </span>na </span></div><div class=\"t m0 x5 h8 y203 ff3 fs6 fc0 sc0 ls0 ws0\">d\u0142ugoterminowy <span class=\"_ _d\"> </span>charakter <span class=\"_ _d\"> </span>funkcjonowania <span class=\"_ _d\"> </span>aktyw\u00f3w <span class=\"_ _d\"> </span>g\u00f3rniczych <span class=\"_ _13\"> </span>i <span class=\"_ _d\"> </span>hutniczych, <span class=\"_ _13\"> </span>szczeg\u00f3lne <span class=\"_ _c\"> </span>znaczenie <span class=\"_ _13\"> </span>ma <span class=\"_ _d\"> </span>r\u00f3wnie\u017c </div><div class=\"t m0 x5 h8 y204 ff3 fs6 fc0 sc0 ls0 ws0\">zastosowana stopa <span class=\"_ _4\"></span>dyskonta,<span class=\"_ _4\"></span> kt\u00f3ra poz<span class=\"_ _4\"></span>ostaje pod <span class=\"_ _4\"></span>wp\u0142ywem ryn<span class=\"_ _4\"></span>kowych st\u00f3p pr<span class=\"_ _4\"></span>ocentowych.<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y205 ff3 fs6 fc0 sc0 ls0 ws0\">Opis <span class=\"_ _f\"></span>wp\u0142ywu <span class=\"_ _0\"></span>czynnik\u00f3w <span class=\"_ _f\"></span>makroekon<span class=\"_ _4\"></span>omicznych <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>poszcze<span class=\"_ _4\"></span>g\u00f3lne <span class=\"_ _f\"></span>obszary <span class=\"_ _0\"></span>dzia\u0142alno\u015bci <span class=\"_ _3\"></span>oraz <span class=\"_ _0\"></span>aktywa <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>Grupy, </div><div class=\"t m0 x5 h8 y206 ff3 fs6 fc0 sc0 ls0 ws0\">zosta\u0142 uj\u0119ty w nast<span class=\"_ _4\"></span>\u0119puj\u0105cych n<span class=\"_ _4\"></span>otach:<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y207 ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y208 ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y209 ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w55 h54 gs5c\"><div class=\"t m0 x73 h8 y127 ff4 fs6 fc2 sc0 ls0 ws0\">Obszary obserw<span class=\"_ _4\"></span>acji w<span class=\"_ _4\"></span>p\u0142ywu<span class=\"ff1 fc0\"> </span></div></div><div class=\"c w56 h54 gs5d\"><div class=\"t m0 x39 h8 y127 ff1 fs6 fc2 sc0 ls0 ws0\">Nota<span class=\"ff4\">/ Cz\u0119\u015b\u0107</span> <span class=\"fc0\"> </span></div></div><div class=\"c w55 h51 gs5e\"><div class=\"t m0 x11 h8 yca ff3 fs6 fc0 sc0 ls0 ws0\">Segmenty dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci i inf<span class=\"_ _4\"></span>ormacje na<span class=\"_ _4\"></span> temat pr<span class=\"_ _4\"></span>zychod\u00f3w <span class=\"ff2\">- </span>umowy rodz\u0105<span class=\"_ _4\"></span>ce obci\u0105\u017c<span class=\"_ _4\"></span>enia <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">i wynagrodzeni<span class=\"_ _4\"></span>e zmienne </div></div><div class=\"c w56 h51 gs5f\"><div class=\"t m0 x5a h8 y131 ff2 fs6 fc0 sc0 ls0 ws0\">2.3 </div></div><div class=\"c w55 h43 gs60\"><div class=\"t m0 x11 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">Utrata warto\u015bci akt<span class=\"_ _4\"></span>yw\u00f3w <span class=\"ff2\"> </span></div></div><div class=\"c w56 h43 gs61\"><div class=\"t m0 x51 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">Cz\u0119\u015b\u0107 3<span class=\"ff2\"> </span></div></div><div class=\"c w55 h43 gs62\"><div class=\"t m0 x11 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u udzielon<span class=\"_ _4\"></span>ych po\u017cycz<span class=\"_ _4\"></span>ek <span class=\"ff2\"> </span></div></div><div class=\"c w56 h43 gs63\"><div class=\"t m0 x5a h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">6.2 </div></div><div class=\"c w55 h44 gs64\"><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">Instrumenty fina<span class=\"_ _4\"></span>nsowe - <span class=\"ff3\">warto<span class=\"_ _4\"></span>\u015b\u0107 godziwa<span class=\"ff2\"> </span></span></div></div><div class=\"c w56 h44 gs65\"><div class=\"t m0 x5a h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">7.1 </div></div><div class=\"c w55 h43 gs66\"><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">Ryzyko rynk<span class=\"_ _4\"></span>owe - <span class=\"ff3\">ceny me<span class=\"_ _4\"></span>tali, kurs wa<span class=\"_ _4\"></span>lutowy, stopy pro<span class=\"_ _4\"></span>centowe, ceny <span class=\"_ _4\"></span>energii i no\u015bn<span class=\"_ _4\"></span>ik\u00f3w ener<span class=\"_ _4\"></span>gii<span class=\"ff2\"> </span></span></div></div><div class=\"c w56 h43 gs67\"><div class=\"t m0 x13 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">7.5.1 </div></div><div class=\"c w55 h45 gs68\"><div class=\"t m0 x11 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">Ryzyko p\u0142ynn<span class=\"_ _4\"></span>o\u015bci<span class=\"ff2\"> </span></div></div><div class=\"c w56 h45 gs69\"><div class=\"t m0 x5a h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">8.1 </div></div><div class=\"c w55 h55 gs6a\"><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">Rezerwa na koszt<span class=\"_ _4\"></span>y likwidacji <span class=\"ff3\">k<span class=\"_ _4\"></span>opal\u0144 i innych <span class=\"_ _4\"></span>obiekt\u00f3w techn<span class=\"_ _4\"></span>ologi<span class=\"_ _4\"></span>cznych<span class=\"ff2\"> </span></span></div></div><div class=\"c w56 h55 gs6b\"><div class=\"t m0 x5a h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">9.4 </div></div><div class=\"c w55 h43 gs6c\"><div class=\"t m0 x11 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u przysz<span class=\"_ _4\"></span>\u0142ych \u015bwiadcz<span class=\"_ _4\"></span>e\u0144 pracowniczy<span class=\"_ _4\"></span>ch<span class=\"ff2\"> </span></div></div><div class=\"c w56 h43 gs6d\"><div class=\"t m0 x75 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">Cz\u0119\u015b\u0107 11<span class=\"ff2\"> </span></div></div><div class=\"c w2 h0 gs6e\"><div class=\"t m0 x5 h8 y213 ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y214 ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y215 ff1 fs6 fc2 sc0 ls0 ws0\">Nota 1.2.2 Obs<span class=\"_ _4\"></span>zary monit<span class=\"_ _4\"></span>orowane - <span class=\"ff4\">wp\u0142yw<span class=\"_ _4\"></span> COVID<span class=\"ff1\">-<span class=\"lsf\">19</span> </span></span></div><div class=\"t m0 x5 h8 y216 ff3 fs6 fc0 sc0 ls0 ws0\">W  raportowanym  okresie  Grupa  Kapita\u0142owa  nie  odnotowa\u0142a  negatywneg<span class=\"_ _4\"></span>o  wp\u0142ywu  ze <span class=\"_ _10\"> </span>strony <span class=\"_ _10\"> </span>czynnik\u00f3w  zwi\u0105zanych<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h56 y217 ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">pandemi\u0105 <span class=\"_ _10\"> </span>COVID</span>-19, <span class=\"_ _10\"> </span>a <span class=\"_ _11\"> </span><span class=\"ffd fs0\">niepewno\u015b\u0107 <span class=\"_ _11\"> </span>zwi\u0105zana  z <span class=\"_ _11\"> </span>ich <span class=\"_ _11\"> </span>ewentualnym <span class=\"_ _11\"> </span>przysz\u0142ym <span class=\"_ _11\"> </span>wp\u0142ywem <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>kolejnych  okresach </span></div><div class=\"t m0 x5 h21 y218 ffe fs0 fc0 sc0 ls0 ws0\">oceniana jest jako niskie.<span class=\"ffc fs1\"> </span></div><div class=\"t m0 x5 h8 y219 ff1 fs6 fc2 sc0 ls0 ws0\">Nota 1.2.3 Obs<span class=\"_ _4\"></span>zary monit<span class=\"_ _4\"></span>orowane - <span class=\"ff4\">wp\u0142yw<span class=\"_ _4\"></span> wojny w Ukraini<span class=\"_ _4\"></span>e<span class=\"ff1\"> </span></span></div><div class=\"t m0 x5 h8 y21a ff2 fs6 fc0 sc0 ls0 ws0\">T<span class=\"ff3\">rwaj\u0105cy</span> <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>Ukrainie <span class=\"_ _0\"></span>konflikt <span class=\"_ _f\"></span>zbrojny <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>obse<span class=\"_ _3\"></span>rw<span class=\"_ _4\"></span>owa<span class=\"ff3\">ne <span class=\"_ _0\"></span>spowolnieni<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>gospodarcz<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>zw\u0142aszcza <span class=\"_ _f\"></span>najwi\u0119kszych <span class=\"_ _f\"></span>gospodarek </span></div><div class=\"t m0 x5 h8 y21b ff3 fs6 fc0 sc0 ls0 ws0\">\u015bwiata <span class=\"_ _c\"> </span>ora<span class=\"_ _4\"></span>z <span class=\"_ _14\"> </span>kryzys <span class=\"_ _14\"> </span>inflac<span class=\"_ _4\"></span>yjny <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>energetyczny, <span class=\"_ _14\"> </span><span class=\"ff2\">powoduje <span class=\"_ _14\"> </span>istnie<span class=\"ls17\">ni</span></span>e <span class=\"_ _14\"> </span>niepewn<span class=\"_ _4\"></span>o\u015b<span class=\"ff2 ls18\">ci<span class=\"ls0\"> <span class=\"_ _14\"> </span></span></span>co <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>kierunk\u00f3w <span class=\"_ _14\"> </span>rozwoju <span class=\"_ _14\"> </span>sytuac<span class=\"_ _4\"></span>ji<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 y21c ff2 fs6 fc0 sc0 ls0 ws0\">gospodarczo-<span class=\"ff3\">sp<span class=\"_ _4\"></span>o\u0142ecznej w <span class=\"_ _4\"></span>Europie i na<span class=\"_ _4\"></span> \u015bwiecie.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x5 h8 y21d ff2 fs6 fc0 sc0 ls0 ws0\">Najistotniejszy <span class=\"_ _15\"> </span><span class=\"ff3\">wp\u0142yw <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>funkcjonowanie <span class=\"_ _15\"> </span>oraz <span class=\"_ _15\"> </span>wyniki <span class=\"_ _15\"> </span>Grupy <span class=\"_ _15\"> </span>Kapita\u0142owej <span class=\"_ _15\"> </span>KGHM <span class=\"_ _15\"> </span>Polska <span class=\"_ _15\"> </span>Mied\u017a <span class=\"_ _15\"> </span>S.A. <span class=\"_ _14\"> </span>ma <span class=\"_ _15\"> </span>Jednostka </span></div><div class=\"t m0 x5 h8 y21e ff3 fs6 fc0 sc0 ls0 ws0\">Dominuj\u0105ca, kt\u00f3ra <span class=\"_ _4\"></span>w najwi\u0119ksz<span class=\"_ _4\"></span>ym stopniu nar<span class=\"_ _4\"></span>a\u017cona j<span class=\"_ _4\"></span>est na nega<span class=\"_ _4\"></span>tywne sk<span class=\"ff2\">utki konflik<span class=\"_ _4\"></span>tu w Ukraini<span class=\"_ _4\"></span>e.  </span></div><div class=\"t m0 x5 h8 y21f ff1 fs6 fc2 sc0 ls0 ws0\">Kluczowe kat<span class=\"_ _4\"></span>egorie ryzyka </div><div class=\"t m0 x5 h8 y220 ff3 fs6 fc0 sc0 ls0 ws0\">Najistotniejszymi <span class=\"_ _4\"></span>kategoriami <span class=\"_ _4\"></span>ryzyka <span class=\"_ _4\"></span>zwi\u0105zanymi z<span class=\"_ _4\"></span> wojn\u0105 w Ukra<span class=\"_ _4\"></span>inie wp\u0142ywaj\u0105c<span class=\"_ _4\"></span>ymi na funkcj<span class=\"_ _4\"></span>onowanie <span class=\"_ _4\"></span>Grupy, s\u0105:<span class=\"ff2\"> </span></div><div class=\"t m0 x76 h53 y221 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">zaburzenia <span class=\"_ _10\"> </span>w <span class=\"_ _15\"> </span>\u0142a\u0144cuchu <span class=\"_ _11\"> </span>dostaw <span class=\"_ _10\"> </span>i <span class=\"_ _15\"> </span>dost\u0119pno\u015b\u0107 <span class=\"_ _11\"> </span>materia<span class=\"_ _4\"></span>\u0142\u00f3w <span class=\"_ _11\"> </span>oraz <span class=\"_ _11\"> </span>komponent\u00f3w, <span class=\"_ _11\"> </span>paliw <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>energii <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>ryn<span class=\"_ _3\"></span><span class=\"ff2\">kach </span></span></span></div><div class=\"t m0 x77 h8 yc6 ff3 fs6 fc0 sc0 ls0 ws0\">mi\u0119dzynarodowych,<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x76 h53 y222 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">mo\u017cliwa  recesja  \u015bwiatowych  gospodarek  w  wyniku <span class=\"_ _10\"> </span>kryzysu  inflacyjnego,  energetyczneg<span class=\"_ _4\"></span>o  i <span class=\"_ _10\"> </span>obserwowanego </span></span></div><div class=\"t m0 x77 h8 y223 ff2 fs6 fc0 sc0 ls0 ws0\">spowolnienia g<span class=\"_ _4\"></span>ospodarczeg<span class=\"_ _4\"></span>o, </div><div class=\"t m0 x76 h53 y224 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">zmienno\u015b\u0107 not<span class=\"_ _4\"></span>owa\u0144 miedzi i sr<span class=\"_ _4\"></span>ebra na<span class=\"_ _4\"></span> rynkach metali,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x76 h53 y225 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">zmienno\u015b\u0107 kursu <span class=\"_ _4\"></span>walutow<span class=\"_ _4\"></span>ego USD/PLN,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x76 h53 y226 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">zmienno\u015b\u0107 <span class=\"_ _1\"> </span>koszt\u00f3w <span class=\"_ _2\"> </span>produkcji <span class=\"_ _2\"> </span>miedzi <span class=\"_ _1\"> </span>ele<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>trolitycznej, <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>tym <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>szczeg\u00f3lno\u015bci <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>podatku <span class=\"_ _1\"> </span>od <span class=\"_ _2\"> </span>wydobycia </span></span></div><div class=\"t m0 x77 h8 y227 ff3 fs6 fc0 sc0 ls0 ws0\">niekt\u00f3rych <span class=\"_ _1\"> </span>kopalin, <span class=\"_ _2\"> </span>zmiany <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _2\"> </span>zu\u017cytych <span class=\"_ _2\"> </span>obcych <span class=\"_ _1\"> </span>materia\u0142\u00f3w <span class=\"_ _1\"> </span>miedziono\u015bnych <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _1\"> </span>waha\u0144 <span class=\"_ _1\"> </span>ce<span class=\"_ _3\"></span>n <span class=\"_ _1\"> </span>no\u015bnik\u00f3w </div><div class=\"t m0 x77 h8 yed ff2 fs6 fc0 sc0 ls0 ws0\">energii i en<span class=\"_ _4\"></span>ergii elektryczn<span class=\"_ _4\"></span>ej, </div><div class=\"t m0 x76 h53 y228 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">og\u00f3lna niepew<span class=\"_ _4\"></span>no\u015b\u0107 na rynk<span class=\"_ _4\"></span>ach fina<span class=\"ff2\">nsowych,<span class=\"_ _4\"></span> </span></span></span></div><div class=\"t m0 x76 h53 y229 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">dalszy wzrost c<span class=\"_ _4\"></span>en paliw ora<span class=\"_ _4\"></span>z no\u015bnik\u00f3w en<span class=\"_ _4\"></span>ergii.<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x5 h8 y22a ff3 fs6 fc0 sc0 ls0 ws0\">Ocena <span class=\"_ _f\"></span>kluczowych <span class=\"_ _f\"></span>kategorii <span class=\"_ _3\"></span>ryzyka, <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>kt\u00f3re <span class=\"_ _0\"></span>ma <span class=\"_ _f\"></span>wp\u0142yw <span class=\"_ _3\"></span>wojna <span class=\"_ _0\"></span><span class=\"ff2\">w <span class=\"_ _f\"></span>U</span>krainie, <span class=\"_ _f\"></span>zosta\u0142a <span class=\"_ _f\"></span>poddana <span class=\"_ _f\"></span>szczeg\u00f3ln<span class=\"_ _4\"></span>ej <span class=\"_ _f\"></span>analizie <span class=\"_ _f\"></span>poprzez </div><div class=\"t m0 x5 h8 y22b ff3 fs6 fc0 sc0 ls0 ws0\">bie\u017c\u0105cy <span class=\"_ _2\"> </span>moni<span class=\"_ _4\"></span>toring <span class=\"_ _1\"> </span>wybranych <span class=\"_ _2\"> </span>informacji <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>obszar<span class=\"ls19\">\u00f3w</span><span class=\"ff2\"> <span class=\"_ _2\"> </span></span>produkcji, <span class=\"_ _1\"> </span>sprzeda\u017cy, <span class=\"_ _1\"> </span>\u0142a\u0144cucha <span class=\"_ _2\"> </span>dostaw, <span class=\"_ _1\"> </span>zarz\u0105dzania <span class=\"_ _1\"> </span>personelem </div><div class=\"t m0 x5 h8 y22c ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">finans\u00f3w, <span class=\"_ _2\"> </span>w  celu <span class=\"_ _12\"> </span>wsparcia <span class=\"_ _2\"> </span>procesu  weryfikacji <span class=\"_ _2\"> </span>aktualnej <span class=\"_ _12\"> </span>sytuacji <span class=\"_ _2\"> </span>finansowej  i <span class=\"_ _2\"> </span>operacyjnej <span class=\"_ _2\"> </span>Grupy  Kapita\u0142owej <span class=\"_ _2\"> </span>KGHM </span></div><div class=\"t m0 x5 h8 y22d ff3 fs6 fc0 sc0 ls0 ws0\">Polska <span class=\"_ _13\"> </span>Mied\u017a <span class=\"_ _13\"> </span>S.A. <span class=\"_ _13\"> </span>W <span class=\"_ _13\"> </span>konsekwencji <span class=\"_ _13\"> </span>spo\u015br\u00f3d <span class=\"_ _13\"> </span>wymieni<span class=\"_ _4\"></span>onych <span class=\"_ _13\"> </span>zagro\u017ce\u0144 <span class=\"_ _d\"> </span>niekt\u00f3re <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>nich <span class=\"_ _13\"> </span>mia\u0142y <span class=\"_ _13\"> </span>negatywny <span class=\"_ _13\"> </span>wp\u0142yw </div><div class=\"t m0 x5 h8 y22e ff2 fs6 fc0 sc0 ls17 ws0\">na<span class=\"ls0\"> funkcjon<span class=\"ff3\">owani<span class=\"_ _4\"></span>e Grupy <span class=\"_ _3\"></span>Kapita<span class=\"_ _4\"></span>\u0142owej<span class=\"ff2\">, </span>po<span class=\"_ _3\"></span>woduj\u0105<span class=\"_ _4\"></span>c mi\u0119dzy innymi wzrost <span class=\"_ _3\"></span>koszt\u00f3w w <span class=\"_ _3\"></span>relacj<span class=\"_ _4\"></span>i do <span class=\"_ _3\"></span>2022 r. <span class=\"_ _3\"></span>Szczeg\u00f3\u0142y dotycz\u0105ce </span></span></div><div class=\"t m0 x5 h8 y22f ff3 fs6 fc0 sc0 ls0 ws0\">wynik\u00f3w operacyjn<span class=\"_ _4\"></span>ych segm<span class=\"_ _4\"></span>ent\u00f3w znajduj\u0105<span class=\"_ _4\"></span> si\u0119 w Cz\u0119\u015b<span class=\"_ _4\"></span>ci 2.<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y230 ff4 fs6 fc2 sc0 ls0 ws0\">Wp\u0142yw na ryne<span class=\"_ _4\"></span>k metali i <span class=\"_ _4\"></span>kurs akcji<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 y231 ff2 fs6 fc0 sc0 ls0 ws0\">Z <span class=\"_ _3\"></span>punktu <span class=\"_ _3\"></span>widzenia <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>wojna w <span class=\"_ _3\"></span>Ukrainie <span class=\"_ _3\"></span>skutkuje <span class=\"_ _3\"></span><span class=\"ff3\">wp\u0142yw</span><span class=\"ls1a\">em</span> <span class=\"_ _3\"></span>n<span class=\"ff3\">a<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>ryzyko <span class=\"_ _3\"></span>rynkowe <span class=\"_ _3\"></span>zwi\u0105zan<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>wahaniami <span class=\"_ _3\"></span>cen <span class=\"_ _3\"></span>metali oraz </span></div><div class=\"t m0 x5 h56 y232 ff3 fs6 fc0 sc0 ls0 ws0\">indeks\u00f3w <span class=\"_ _0\"></span>gie\u0142dowych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>raportowanym <span class=\"_ _0\"></span>okresie. <span class=\"_ _0\"> </span><span class=\"ffd fs0\">U<span class=\"_ _3\"></span>trzymuj\u0105<span class=\"_ _4\"></span>cy <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _0\"></span>poziom <span class=\"_ _1\"> </span><span class=\"ff3 fs6\">kapitalizacji <span class=\"_ _0\"></span>gie\u0142dowej <span class=\"_ _0\"></span>Jednostki <span class=\"_ _0\"></span>Dominuj\u0105cej<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x5 h8 y233 ff3 fs6 fc0 sc0 ls0 ws0\">poni\u017cej  warto\u015bci <span class=\"_ _12\"> </span>jej  aktyw\u00f3w  k<span class=\"_ _4\"></span>si\u0119gowych  n<span class=\"_ _4\"></span>etto  jest  <span class=\"ff2\">jednym  z  czynnik</span><span class=\"ls19\">\u00f3w<span class=\"_ _4\"></span><span class=\"ff2 ls0\">  <span class=\"ff3\">implikuj\u0105cy</span><span class=\"ls1b\">ch</span>  m.in.  <span class=\"ff3\">wyst\u0105p<span class=\"_ _4\"></span>ienie  przes\u0142an<span class=\"_ _4\"></span>ek<span class=\"_ _4\"></span> </span></span></span></div><div class=\"t m0 x5 h8 y234 ff2 fs6 fc0 sc0 ls1c ws0\">do<span class=\"ls0\"> <span class=\"ff3\">przeprowadzenia testu na utrat\u0119 warto\u015bci <span class=\"_ _3\"></span>jej aktyw\u00f3w produkcyjnych.</span> Kurs <span class=\"_ _3\"></span>akcji <span class=\"ff3\">Sp\u00f3\u0142ki na <span class=\"_ _3\"></span>koniec 2023 r. <span class=\"_ _3\"></span>wzr\u00f3s\u0142 o <span class=\"_ _3\"></span>10%<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x5 h8 y235 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">stosunku do <span class=\"_ _3\"></span>notowa\u0144 na <span class=\"_ _3\"></span>koniec <span class=\"_ _3\"></span>III <span class=\"_ _3\"></span>kwarta\u0142u 2023 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>oraz spad\u0142<span class=\"_ _3\"></span> o <span class=\"_ _3\"></span>3% <span class=\"_ _3\"></span>w</span> <span class=\"ff3\">sto<span class=\"_ _3\"></span>sunku do <span class=\"_ _3\"></span>ko\u0144ca <span class=\"_ _3\"></span>2022 r. <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>zamkni\u0119ciu <span class=\"_ _3\"></span>sesji<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x5 h8 y236 ff3 fs6 fc0 sc0 ls0 ws0\">w <span class=\"_ _3\"></span>dniu <span class=\"_ _3\"></span>29 <span class=\"_ _3\"></span>grudnia <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>wyni\u00f3s\u0142 <span class=\"_ _3\"></span>122,70 <span class=\"_ _3\"></span>PLN. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>konsekwencji <span class=\"_ _3\"></span>zmiany <span class=\"_ _3\"></span>cen <span class=\"_ _3\"></span>akcji <span class=\"_ _3\"></span>kapitalizacja <span class=\"_ _3\"></span>Sp\u00f3\u0142ki <span class=\"_ _3\"></span>spad\u0142a <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>25<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"lse\">35</span>0 <span class=\"_ _3\"></span><span class=\"ls1d\">ml<span class=\"_ _3\"></span></span>n </span></div><div class=\"t m0 x5 h8 y237 ff2 fs6 fc0 sc0 ls0 ws0\">PLN na koniec 20<span class=\"_ _4\"></span>22 r. do 2<span class=\"lse\">4 54</span>0<span class=\"_ _4\"></span> <span class=\"ls1d\">ml</span>n PLN na koniec 202<span class=\"_ _4\"></span>3 r. </div><div class=\"t m0 x5 h8 y238 ff3 fs6 fc0 sc0 ls0 ws0\">Niepewno\u015b\u0107 zwi\u0105zana <span class=\"_ _3\"></span>ze <span class=\"_ _3\"></span>zmienno\u015bci\u0105 <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynkach <span class=\"_ _3\"></span>metali, <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>szczeg<span class=\"_ _3\"></span>\u00f3lno\u015bci <span class=\"_ _3\"></span>miedzi, <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>g\u0142\u00f3wnym <span class=\"_ _3\"></span>czynniki<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>wp\u0142ywaj\u0105cym<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 y239 ff3 fs6 fc0 sc0 ls0 ws0\">na <span class=\"_ _1\"> </span>poziom <span class=\"_ _2\"> </span>generowanych <span class=\"_ _0\"></span>przychod\u00f3w <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>konsekwencji <span class=\"_ _1\"> </span>mog\u0105cym <span class=\"_ _1\"> </span>wp\u0142<span class=\"_ _3\"></span>yn\u0105\u0107 <span class=\"_ _0\"> </span>na <span class=\"_ _2\"> </span>wynik <span class=\"_ _1\"> </span>finansowy. <span class=\"_ _1\"> </span>\u015arednia <span class=\"_ _1\"> </span>ce<span class=\"_ _3\"></span>na <span class=\"_ _1\"> </span>miedzi<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 y23a ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">ca\u0142ym <span class=\"_ _0\"></span>roku <span class=\"_ _1\"> </span>2023 <span class=\"_ _0\"></span>wynios\u0142a <span class=\"_ _0\"></span>8 <span class=\"_ _1\"> </span>478 <span class=\"_ _0\"></span>USD/t, <span class=\"_ _1\"> </span>co <span class=\"_ _0\"></span>by\u0142o <span class=\"_ _1\"> </span>warto\u015bci\u0105 <span class=\"_ _0\"></span>powy\u017cej <span class=\"_ _0\"></span>bud\u017cetu. <span class=\"_ _0\"></span>W <span class=\"_ _1\"> </span>por\u00f3wnaniu <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>\u015bredni<span class=\"_ _3\"></span></span>ej <span class=\"_ _1\"> </span>ceny <span class=\"_ _0\"> </span>miedzi </div><div class=\"t m0 x5 h8 y23b ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">ca\u0142ym <span class=\"_ _1\"> </span>roku <span class=\"_ _2\"> </span>2022 <span class=\"_ _1\"> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>ta <span class=\"_ _2\"> </span>jednak <span class=\"_ _1\"> </span>spad\u0142a <span class=\"_ _1\"> </span>o <span class=\"_ _2\"> </span>4%. <span class=\"_ _2\"> </span>Po <span class=\"_ _1\"> </span>stabilnym <span class=\"_ _1\"> </span>I <span class=\"_ _2\"> </span>kwartale <span class=\"_ _2\"> </span>2023 <span class=\"_ _1\"> </span>r. <span class=\"_ _2\"> </span>\u015brednia <span class=\"_ _1\"> </span>cena <span class=\"_ _2\"> </span>miedzi <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>kolejnych </span></div><div class=\"t m0 x5 h8 y23c ff3 fs6 fc0 sc0 ls0 ws0\">kwarta\u0142ach <span class=\"_ _15\"> </span>wykazywa<span class=\"_ _4\"></span>\u0142a <span class=\"_ _15\"> </span>tendencj\u0119 <span class=\"_ _11\"> </span>spadkow\u0105, <span class=\"_ _15\"> </span>co <span class=\"_ _15\"> </span>odzwierciedla <span class=\"_ _11\"> </span>spadek <span class=\"_ _15\"> </span>\u015bredniej <span class=\"_ _15\"> </span>ceny <span class=\"_ _15\"> </span>miedzi <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>IV <span class=\"_ _15\"> </span>kwartale <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>9% </div><div class=\"t m0 x5 h8 y23d ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">por\u00f3wnaniu <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>\u015bredniej <span class=\"_ _0\"> </span>ce<span class=\"_ _3\"></span>ny<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>miedzi <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>I <span class=\"_ _1\"> </span>kwartale <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>r. <span class=\"_ _1\"> </span>\u015arednia <span class=\"_ _0\"></span>cena <span class=\"_ _1\"> </span>miedzi <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>IV <span class=\"_ _0\"> </span>kwartale <span class=\"_ _0\"> </span>2023 <span class=\"_ _0\"> </span>r. <span class=\"_ _1\"> </span>wynios\u0142a <span class=\"_ _0\"> </span>8<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"lse\">158 </span></span></span></div><div class=\"t m0 x5 h8 y23e ff2 fs6 fc0 sc0 ls0 ws0\">USD/t, <span class=\"ff3\">co by\u0142o war<span class=\"_ _4\"></span>to\u015bci\u0105 na p<span class=\"_ _4\"></span>oziomie zak\u0142a<span class=\"_ _4\"></span>danym w <span class=\"_ _4\"></span>bud\u017cecie.<span class=\"ff2\"> </span></span></div></div><div class=\"c w2 h0 gs70\"><div class=\"t m0 x5 h18 yf7 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y23f ff4 fs6 fc2 sc0 ls0 ws0\">Wp\u0142yw na ryne<span class=\"_ _4\"></span>k paliw, no\u015bni<span class=\"_ _4\"></span>k\u00f3w energii<span class=\"_ _4\"></span> oraz dost\u0119pn<span class=\"_ _4\"></span>o\u015b\u0107 surowc<span class=\"_ _4\"></span>\u00f3w i materia\u0142<span class=\"_ _4\"></span>\u00f3w<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 y240 ff2 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _10\"> </span>chwili <span class=\"_ _11\"> </span>obecnej <span class=\"_ _10\"> </span>Grupa <span class=\"_ _10\"> </span>wc<span class=\"_ _3\"></span><span class=\"ff3\">i\u0105\u017c<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>nie <span class=\"_ _11\"> </span>odczuwa <span class=\"_ _10\"> </span>istotnie <span class=\"_ _10\"> </span>negatywnego <span class=\"_ _10\"> </span>wp\u0142ywu <span class=\"_ _10\"> </span>waha\u0144 <span class=\"_ _11\"> </span>w <span class=\"_ _10\"> </span>\u0142a\u0144cuchach <span class=\"_ _10\"> </span>dostaw <span class=\"_ _11\"> </span>na <span class=\"_ _10\"> </span>swoj\u0105 </span></div><div class=\"t m0 x5 h8 y241 ff3 fs6 fc0 sc0 ls0 ws0\">dzia\u0142alno\u015b\u0107. Nie mo\u017cna<span class=\"_ _4\"></span>  wyklucz<span class=\"_ _4\"></span>y\u0107, \u017ce utr<span class=\"_ _4\"></span>zymuj\u0105cy si\u0119 nadal <span class=\"_ _4\"></span>konflikt z<span class=\"_ _4\"></span>brojny oraz system sa<span class=\"_ _4\"></span>nkcji gospodar<span class=\"_ _4\"></span>czych b\u0119d\u0105 mie\u0107<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y1d9 ff3 fs6 fc0 sc0 ls0 ws0\">w <span class=\"_ _f\"></span>kolejnych <span class=\"_ _f\"></span>okresach <span class=\"_ _3\"></span>istot<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>ie <span class=\"_ _f\"></span>negatywny <span class=\"_ _f\"></span>wp\u0142yw<span class=\"ff2\"> <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>dostawc<span class=\"_ _4\"></span><span class=\"ff3\">\u00f3w <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>klient\u00f3w<span class=\"ff2\"> <span class=\"_ _f\"></span>Grupy <span class=\"_ _f\"></span></span>i <span class=\"_ _0\"></span>powod<span class=\"_ _4\"></span>owa\u0107 <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>Grupie <span class=\"_ _f\"></span>Kapita\u0142owej<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x5 h8 y1da ff3 fs6 fc0 sc0 ls0 ws0\">KGHM <span class=\"_ _15\"> </span>Polska <span class=\"_ _15\"> </span>Mied\u017a <span class=\"_ _15\"> </span>S.A. <span class=\"_ _15\"> </span>niekorzystn<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>odchylenia <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>ci\u0105g\u0142<span class=\"_ _3\"></span>o\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _15\"> </span>\u0142a\u0144cucha <span class=\"_ _15\"> </span>dostaw <span class=\"_ _15\"> </span>materia\u0142\u00f3w <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>us\u0142ug <span class=\"_ _15\"> </span>oraz <span class=\"_ _15\"> </span>odbioru </div><div class=\"t m0 x5 h8 yaf ff3 fs6 fc0 sc0 ls0 ws0\">produkt\u00f3w,  p<span class=\"_ _4\"></span>owod<span class=\"_ _4\"></span>owane  m.in.<span class=\"_ _4\"></span>  ograni<span class=\"_ _4\"></span>czeniami  l<span class=\"_ _4\"></span>ogistycznym<span class=\"_ _4\"></span>i  i<span class=\"_ _4\"></span>  dost\u0119pn<span class=\"_ _4\"></span>o\u015bci\u0105  m<span class=\"_ _4\"></span>ateria\u0142\u00f3w <span class=\"_ _2\"> </span>(np.  stal)<span class=\"_ _3\"></span><span class=\"ff2\">,  pa<span class=\"_ _4\"></span>liw  i <span class=\"_ _2\"> </span>energii  na<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x5 h8 yb0 ff3 fs6 fc0 sc0 ls0 ws0\">rynkach <span class=\"_ _0\"></span>mi\u0119dzynarodowy<span class=\"_ _4\"></span>ch. <span class=\"_ _0\"></span>Bior\u0105c <span class=\"_ _0\"></span>pod <span class=\"_ _1\"> </span>uwag\u0119 <span class=\"_ _0\"></span>ci\u0105g\u0142o\u015b\u0107<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>dostaw <span class=\"_ _0\"></span>no\u015bnik\u00f3w <span class=\"_ _0\"></span>energii <span class=\"_ _0\"></span>(gaz, <span class=\"_ _0\"> </span>w\u0119giel, <span class=\"_ _0\"></span>koks) <span class=\"_ _1\"> </span>Grupa <span class=\"_ _0\"> </span>Kapita\u0142owa </div><div class=\"t m0 x5 h8 y242 ff3 fs6 fc0 sc0 ls0 ws0\">KGHM <span class=\"_ _1\"> </span>Polska <span class=\"_ _1\"> </span>Mied\u017a <span class=\"_ _1\"> </span>S.A. <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>chwil\u0119 <span class=\"_ _2\"> </span>obecn\u0105 <span class=\"_ _1\"> </span>nie <span class=\"_ _1\"> </span>odczuwa <span class=\"_ _2\"> </span>negatywnych <span class=\"_ _0\"></span>skutk\u00f3w <span class=\"_ _1\"> </span>wstrzymania <span class=\"_ _1\"> </span>dostaw <span class=\"_ _2\"> </span>rosyjskie<span class=\"_ _4\"></span>go <span class=\"_ _1\"> </span>gazu, </div><div class=\"t m0 x5 h8 y243 ff3 fs6 fc0 sc0 ls0 ws0\">w\u0119gla <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span>ko<span class=\"ff2\">ksu <span class=\"_ _15\"> </span>i <span class=\"_ _c\"> </span></span>posiada <span class=\"_ _15\"> </span>pe\u0142n\u0105 <span class=\"_ _14\"> </span>zdolno\u015b\u0107 <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>utrzymania<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>ci\u0105g\u0142o\u015bci <span class=\"_ _14\"> </span>dzia\u0142ania <span class=\"_ _14\"> </span><span class=\"ff2\">g</span>\u0142\u00f3wnego <span class=\"_ _15\"> </span><span class=\"ff2\">c</span>i\u0105gu <span class=\"_ _14\"> </span><span class=\"ff2\">technologicznego<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x5 h8 y244 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">wszystkich pr<span class=\"_ _4\"></span>oces\u00f3w produk<span class=\"_ _4\"></span>cyjnych.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x5 h8 yb4 ff4 fs6 fc2 sc0 ls0 ws0\">Wp\u0142yw na dzia\u0142<span class=\"_ _4\"></span>alno\u015b\u0107 Jednost<span class=\"_ _4\"></span>ki <span class=\"_ _4\"></span>Dominuj\u0105cej i <span class=\"_ _4\"></span>pozosta\u0142ych sp\u00f3\u0142e<span class=\"_ _4\"></span>k Grupy<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 y245 ff3 fs6 fc0 sc0 ls0 ws0\">Sytuacja <span class=\"_ _3\"></span>geopo<span class=\"_ _4\"></span>lityczna <span class=\"_ _3\"></span>zwi\u0105zana<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>bezpo\u015bredni\u0105 <span class=\"_ _3\"></span>agresj\u0105<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>Rosji <span class=\"_ _3\"></span>na Ukrain\u0119 <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>wdro\u017conym systemem <span class=\"_ _3\"></span>sankcji <span class=\"_ _3\"></span>obecnie <span class=\"_ _3\"></span>ni<span class=\"_ _4\"></span>e </div><div class=\"t m0 x5 h8 y246 ff3 fs6 fc0 sc0 ls0 ws0\">ogranicza <span class=\"_ _2\"> </span>dzia\u0142alno\u015bci <span class=\"_ _1\"> </span>ope<span class=\"_ _3\"></span>rac<span class=\"_ _4\"></span>yjnej <span class=\"_ _2\"> </span>KGHM <span class=\"_ _2\"> </span>Polska <span class=\"_ _2\"> </span>Mied\u017a <span class=\"_ _2\"> </span>S.A. <span class=\"_ _2\"> </span>i  innych <span class=\"_ _1\"> </span>sp\u00f3\u0142ek <span class=\"_ _2\"> </span>z <span class=\"_ _12\"> </span>Grupy <span class=\"_ _2\"> </span>Kapita\u0142owej, <span class=\"_ _2\"> </span>a <span class=\"_ _2\"> </span>ryzyko <span class=\"_ _2\"> </span>zak\u0142\u00f3cenia </div><div class=\"t m0 x5 h8 y247 ff3 fs6 fc0 sc0 ls0 ws0\">ci\u0105g\u0142o\u015bci dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci Sp\u00f3\u0142ki i Gr<span class=\"_ _4\"></span>upy Kapita\u0142<span class=\"_ _4\"></span>owej KGH<span class=\"_ _4\"></span>M Polska Mied\u017a<span class=\"_ _4\"></span> S.A. z tego tytu\u0142<span class=\"_ _4\"></span>u ocenian<span class=\"_ _4\"></span>e jest ci\u0105gle jako nisk<span class=\"_ _4\"></span>ie.<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y248 ff3 fs6 fc0 sc0 ls0 ws0\">Pomimo <span class=\"_ _1\"> </span>obserwowanej <span class=\"_ _1\"> </span>podwy\u017cszonej <span class=\"_ _1\"> </span>inflacji <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>gospodarce <span class=\"_ _1\"> </span>\u015bwiatowej, <span class=\"_ _1\"> </span>skutkuj\u0105cej <span class=\"_ _1\"> </span>zacie\u015bnianiem<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>polityki <span class=\"_ _1\"> </span>monetarnej, </div><div class=\"t m0 x5 h8 y249 ff3 fs6 fc0 sc0 ls0 ws0\">popyt na kluczow<span class=\"_ _4\"></span>e produkty <span class=\"_ _4\"></span>Sp\u00f3\u0142ki<span class=\"ff2\"> w 2023<span class=\"_ _4\"></span> r. <span class=\"ff3\">utrzymywa\u0142 si\u0119 na<span class=\"_ _4\"></span> dobrym <span class=\"_ _4\"></span>poziomie.<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x5 h8 y24a ff2 fs6 fc0 sc0 ls1e ws0\">W <span class=\"_ _0\"></span><span class=\"ff3 ls0\">odniesieniu <span class=\"_ _0\"> </span>do <span class=\"_ _1\"> </span>dost\u0119pno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _0\"></span>kapita\u0142u <span class=\"_ _0\"></span>i <span class=\"_ _1\"> </span>poziomu <span class=\"_ _0\"></span>zad\u0142u\u017cenia, <span class=\"_ _0\"></span><span class=\"ff2\">Grupa <span class=\"_ _0\"></span></span>nie <span class=\"_ _1\"> </span>posiada <span class=\"_ _0\"></span>kredyt\u00f3w <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>insty<span class=\"_ _4\"></span>tucjach <span class=\"_ _0\"></span>zagro\u017conych </span></div><div class=\"t m0 x5 h8 y24b ff2 fs6 fc0 sc0 ls0 ws0\">sankcjami. </div><div class=\"t m0 x5 h8 y185 ff4 fs6 fc2 sc0 ls0 ws0\">Dzia\u0142ania zapobi<span class=\"_ _4\"></span>egawcze w <span class=\"_ _4\"></span>Grupi<span class=\"_ _4\"></span>e<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 y24c ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _3\"></span>KGHM <span class=\"_ _f\"></span>Polska <span class=\"_ _3\"></span>Mied\u017a <span class=\"_ _3\"></span>S.A., <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ak\u017ce <span class=\"_ _3\"></span>we <span class=\"_ _3\"></span>wszystkich <span class=\"_ _3\"></span>kopalniach <span class=\"_ _3\"></span>zagranicznych <span class=\"_ _3\"></span>Grupy <span class=\"_ _f\"></span>Kapita\u0142owej <span class=\"_ _3\"></span><span class=\"ff2\">KGHM <span class=\"_ _3\"></span>Pols</span>ka <span class=\"_ _3\"></span>M<span class=\"_ _3\"></span>ied\u017a <span class=\"_ _3\"></span>S.A.<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 y24d ff3 fs6 fc0 sc0 ls0 ws0\">oraz <span class=\"_ _2\"> </span>Sierra  G<span class=\"_ _4\"></span>orda <span class=\"_ _2\"> </span>S.C.M., <span class=\"_ _2\"> </span>nie  z<span class=\"_ _4\"></span>anotowan<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>przestoj\u00f3w <span class=\"_ _12\"> </span>produkc<span class=\"_ _4\"></span>yjnych, <span class=\"_ _2\"> </span>kt\u00f3rych <span class=\"_ _2\"> </span>bezpo\u015brednim <span class=\"_ _2\"> </span>powodem <span class=\"_ _2\"> </span>by\u0142aby <span class=\"_ _2\"> </span>wojna </div><div class=\"t m0 x5 h8 y24e ff2 fs6 fc0 sc0 ls0 ws0\">w Ukrainie.  </div><div class=\"t m0 x5 h8 y24f ff3 fs6 fc0 sc0 ls0 ws0\">Nie <span class=\"_ _3\"></span>odnotowano istot<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>zmian <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>moralno\u015bci <span class=\"_ _3\"></span>p\u0142atniczej <span class=\"_ _3\"></span>odbio<span class=\"_ _4\"></span>rc\u00f3w, <span class=\"_ _3\"></span>st\u0105d <span class=\"_ _3\"></span>te\u017c <span class=\"_ _3\"></span>sp\u0142yw <span class=\"_ _3\"></span>nale\u017cno\u015bci <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>Jednostce <span class=\"_ _3\"></span>Dominuj\u0105<span class=\"_ _4\"></span>cej </div><div class=\"t m0 x5 h8 y250 ff2 fs6 fc0 sc0 ls0 ws0\">odby<span class=\"ff3\">wa si\u0119 b<span class=\"_ _4\"></span>ez wi\u0119kszych z<span class=\"_ _4\"></span>ak\u0142\u00f3ce\u0144.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x5 h8 y251 ff3 fs6 fc0 sc0 ls0 ws0\">Stosowana <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>ca\u0142ej <span class=\"_ _1\"> </span>Grupie <span class=\"_ _1\"> </span>Kapita\u0142owej <span class=\"_ _0\"></span>KGHM <span class=\"_ _1\"> </span>Polska <span class=\"_ _0\"> </span>Mied\u017a <span class=\"_ _1\"> </span>S.A. <span class=\"_ _1\"> </span>strategia <span class=\"_ _0\"> </span>dywersyfikacji <span class=\"_ _1\"> </span>dostaw<span class=\"_ _4\"></span>c\u00f3w <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>zastosowanie </div><div class=\"t m0 x5 h8 y252 ff3 fs6 fc0 sc0 ls0 ws0\">alternatywnych <span class=\"_ _2\"> </span>rozwi\u0105za\u0144 <span class=\"_ _12\"> </span>skut<span class=\"_ _4\"></span>ecznie,  w <span class=\"_ _2\"> </span>chwili <span class=\"_ _2\"> </span>obecnej,  mityg<span class=\"_ _4\"></span>uje  r<span class=\"_ _4\"></span>yzyko <span class=\"_ _2\"> </span>zwi\u0105zane  z <span class=\"_ _2\"> </span>zaburzeniami <span class=\"_ _2\"> </span>\u0142a\u0144cuch\u00f3w  d<span class=\"_ _4\"></span>ostaw </div><div class=\"t m0 x5 h8 y253 ff3 fs6 fc0 sc0 ls0 ws0\">surowc\u00f3w i mat<span class=\"_ _4\"></span>eria\u0142\u00f3w.<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y254 ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _3\"></span>zwi\u0105zku <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>centralizacj\u0105 <span class=\"_ _3\"></span>procesu <span class=\"_ _3\"></span>pozyskiwania <span class=\"_ _3\"></span>finans<span class=\"_ _4\"></span>owania <span class=\"_ _3\"></span>zewn\u0119trzn<span class=\"_ _4\"></span>ego <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>potrzeby <span class=\"_ _3\"></span>ca\u0142ej <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>Kapita\u0142owej, w <span class=\"_ _3\"></span>ce<span class=\"_ _3\"></span>lu </div><div class=\"t m0 x5 h8 y255 ff3 fs6 fc0 sc0 ls0 ws0\">wewn\u0105trzgrupow<span class=\"_ _4\"></span>ego <span class=\"_ _14\"> </span>transferu <span class=\"_ _14\"> </span>p\u0142ynno\u015bci, <span class=\"_ _14\"> </span>wykorzystuj<span class=\"_ _4\"></span>e <span class=\"_ _14\"> </span>si\u0119 <span class=\"_ _c\"> </span>instrumen<span class=\"_ _4\"></span>t <span class=\"_ _14\"> </span>d\u0142u\u017cny <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>postaci <span class=\"_ _14\"> </span>po\u017cyczek <span class=\"_ _14\"> </span>w\u0142a\u015bcicielskich,<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 y256 ff2 fs6 fc0 sc0 ls0 ws0\">wspier<span class=\"ff3\">aj\u0105cych proces <span class=\"_ _3\"></span>inwestycj<span class=\"_ _4\"></span>i, <span class=\"_ _3\"></span>a w <span class=\"_ _3\"></span>zakresie <span class=\"_ _3\"></span>obs\u0142ugi bie\u017c\u0105cej <span class=\"_ _3\"></span>dzia\u0142alno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _3\"></span>Grupa korzysta <span class=\"_ _3\"></span>z cash <span class=\"_ _3\"></span>poolingu lo<span class=\"_ _3\"></span>kaln<span class=\"_ _4\"></span>ego <span class=\"_ _3\"></span>oraz </span></div><div class=\"t m0 x5 h8 y257 ff3 fs6 fc0 sc0 ls0 ws0\">mi\u0119dzynarodowe<span class=\"_ _4\"></span>go.<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y258 ff3 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _f\"></span>Kapita\u0142owa <span class=\"_ _f\"></span>kontynuuje <span class=\"_ _f\"></span>realizacj\u0119 <span class=\"_ _f\"></span>projekt\u00f3w <span class=\"_ _f\"></span>inwestycyjny<span class=\"_ _4\"></span>ch <span class=\"_ _f\"></span>zgodnie <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>przyj\u0119tymi <span class=\"_ _f\"></span>harmonogramami <span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>tym <span class=\"_ _f\"></span>samym </div><div class=\"t m0 x5 h8 y259 ff2 fs6 fc0 sc0 ls0 ws0\">nie identy<span class=\"ff3\">fikuj<span class=\"_ _4\"></span>e wzrostu ryz<span class=\"_ _4\"></span>yka zwi\u0105zaneg<span class=\"_ _4\"></span>o z ich kontynu<span class=\"_ _4\"></span>acj\u0105 w w<span class=\"_ _4\"></span>yniku wojny w <span class=\"_ _4\"></span>Ukrainie.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x5 h8 y25a ff3 fs6 fc0 sc0 ls0 ws0\">Do <span class=\"_ _10\"> </span>tej <span class=\"_ _10\"> </span>pory <span class=\"_ _10\"> </span>nadal <span class=\"_ _10\"> </span>nie <span class=\"_ _10\"> </span>odnotowano  znacz\u0105cego, <span class=\"_ _10\"> </span>negatywnego  wp\u0142ywu <span class=\"_ _10\"> </span>powy\u017cszych <span class=\"_ _10\"> </span>czynnik\u00f3w  na <span class=\"_ _10\"> </span>ci\u0105g\u0142o\u015b\u0107 <span class=\"_ _10\"> </span>dzia\u0142ania </div><div class=\"t m0 x5 h8 y25b ff2 fs6 fc0 sc0 ls0 ws0\">g<span class=\"ff3\">\u0142\u00f3wnego <span class=\"_ _2\"> </span></span>c<span class=\"ff3\">i\u0105gu <span class=\"_ _2\"> </span></span>t<span class=\"ff3\">echnol<span class=\"_ _4\"></span>ogicznego, <span class=\"_ _2\"> </span>sprzeda\u017c<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>lub <span class=\"_ _2\"> </span>ci\u0105g\u0142o\u015b\u0107 <span class=\"_ _2\"> </span>\u0142a\u0144cucha <span class=\"_ _2\"> </span>dostaw <span class=\"_ _2\"> </span>materia\u0142\u00f3w <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>us\u0142ug. <span class=\"_ _1\"> </span> <span class=\"_ _12\"> </span>Jednostka <span class=\"_ _1\"> </span>Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105ca </span></div><div class=\"t m0 x5 h8 y25c ff2 fs6 fc0 sc0 ls17 ws0\">na<span class=\"ls0\"> <span class=\"ff3\">bie\u017c\u0105co  m<span class=\"_ _4\"></span>onitoruje <span class=\"_ _12\"> </span>mi\u0119dzyn<span class=\"_ _4\"></span>arodow\u0105 <span class=\"_ _12\"> </span>sytuacj\u0119 <span class=\"_ _12\"> </span>gospodarcz\u0105,<span class=\"_ _4\"></span>  w <span class=\"_ _12\"> </span>celu  oceny <span class=\"_ _12\"> </span>jej  p<span class=\"_ _4\"></span>otencjalne<span class=\"_ _4\"></span>go  ne<span class=\"_ _4\"></span>gatywneg<span class=\"_ _4\"></span>o  wp\u0142ywu<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x5 h8 y25d ff2 fs6 fc0 sc0 ls17 ws0\">na<span class=\"ls0\"> <span class=\"ff3\">Grup\u0119 Kapita<span class=\"_ _4\"></span>\u0142ow\u0105 KGHM P<span class=\"_ _4\"></span>olska Mied\u017a S.A<span class=\"_ _4\"></span>. i podj\u0119cia <span class=\"_ _4\"></span>wyprzed<span class=\"_ _4\"></span>zaj\u0105cych dzia\u0142a\u0144 <span class=\"_ _4\"></span>mityguj\u0105<span class=\"_ _4\"></span>cych ten wp\u0142yw.<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x5 h8 y25e ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y25f ff1 fs6 fc2 sc0 ls1f ws0\">No<span class=\"ls0\">ta 1.2.4 Obszary m<span class=\"_ _4\"></span>onitorow<span class=\"_ _4\"></span>ane - <span class=\"ff4\">ryzyka i zagr<span class=\"_ _4\"></span>o\u017cenia zwi\u0105<span class=\"_ _4\"></span>zane z klim<span class=\"_ _4\"></span>atem<span class=\"ff1\"> </span></span></span></div><div class=\"t m0 x5 h8 y260 ff3 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _13\"> </span>Kapita\u0142owa <span class=\"_ _13\"> </span>KGHM <span class=\"_ _13\"> </span>Polska <span class=\"_ _13\"> </span>Mied\u017a <span class=\"_ _13\"> </span>S.A. <span class=\"_ _17\"> </span><span class=\"ff2\">(Grupa <span class=\"_ _13\"> </span>KGHM) <span class=\"_ _13\"> </span></span>jest <span class=\"_ _13\"> </span>\u015bwiadomym <span class=\"_ _13\"> </span>i <span class=\"_ _17\"> </span>odpow<span class=\"_ _4\"></span>iedzialnym <span class=\"_ _13\"> </span>uczestnikiem<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 y261 ff2 fs6 fc0 sc0 ls0 ws0\">energetyczn<span class=\"_ _4\"></span>ej <span class=\"_ _11\"> </span>transformacji <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>kluczowe <span class=\"_ _11\"> </span>dla <span class=\"_ _11\"> </span>niego <span class=\"_ _15\"> </span>jes<span class=\"_ _4\"></span>t <span class=\"_ _11\"> </span>dostosowanie <span class=\"_ _11\"> </span><span class=\"ff3\">si\u0119</span> <span class=\"_ _11\"> </span><span class=\"ls20\">do<span class=\"_ _3\"></span></span> <span class=\"_ _11\"> </span>zmian <span class=\"_ _11\"> </span>klimatu <span class=\"_ _10\"> </span>i <span class=\"_ _15\"> </span><span class=\"ff3\">zarz\u0105dz<span class=\"_ _4\"></span>anie<span class=\"ff2\"> <span class=\"_ _11\"> </span>ryzykiem </span></span></div><div class=\"t m0 x5 h8 y262 ff2 fs6 fc0 sc0 ls0 ws0\">klimatycznym. <span class=\"_ _1\"> </span>Grupa <span class=\"_ _1\"> </span>KGHM <span class=\"_ _1\"> </span><span class=\"ls17\">na</span> <span class=\"_ _1\"> </span><span class=\"ff3\">bie\u017c\u0105co</span> <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>cenia <span class=\"_ _0\"> </span>ryzyko <span class=\"_ _2\"> </span><span class=\"ff3\">zwi\u0105zane</span> <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>klimatem <span class=\"_ _1\"> </span>i<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>jego <span class=\"_ _1\"> </span><span class=\"ff3\">wp\u0142yw</span> <span class=\"_ _1\"> </span><span class=\"ls17\">na</span> <span class=\"_ _2\"> </span>jej <span class=\"_ _1\"> </span><span class=\"ff3\">dzia\u0142alno\u015b\u0107</span> <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>ramach </div><div class=\"t m0 x5 h8 y263 ff2 fs6 fc0 sc0 ls0 ws0\">procesu <span class=\"_ _f\"></span><span class=\"ff3\">Zarz\u0105dzania</span> <span class=\"_ _f\"></span>Ryzykiem <span class=\"_ _0\"></span>Korporacyjnym <span class=\"_ _f\"></span>Grupy <span class=\"_ _0\"></span><span class=\"ff3\">Kapita\u0142<span class=\"_ _4\"></span>owej<span class=\"ff2\"> <span class=\"_ _f\"></span>KGHM <span class=\"_ _0\"></span>Polska <span class=\"_ _f\"></span></span>Mied\u017a<span class=\"ff2\"> <span class=\"_ _0\"></span>S.A., <span class=\"_ _0\"></span></span>kt\u00f3ry<span class=\"ff2\"> <span class=\"_ _f\"></span>szerzej <span class=\"_ _0\"></span></span>zosta\u0142<span class=\"ff2\"> <span class=\"_ _f\"></span>opisany </span></span></div><div class=\"t m0 x5 h8 y264 ff2 fs6 fc0 sc0 ls0 ws0\">w Sprawozdaniu  <span class=\"ff3\">Zarz\u0105du <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>dzia\u0142alno\u015bci <span class=\"_ _10\"> </span>KGHM</span> <span class=\"_ _10\"> </span>Polska <span class=\"_ _10\"> </span>M<span class=\"ff3\">ied\u017a <span class=\"_ _10\"> </span></span>S.A. <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>raz  Grupy <span class=\"_ _10\"> </span><span class=\"ff3\">Kapita\u0142owej <span class=\"_ _10\"> </span>KGHM</span> <span class=\"_ _10\"> </span>Polska <span class=\"_ _10\"> </span>M<span class=\"ff3\">ied\u017a</span> <span class=\"_ _10\"> </span>S.A. </div><div class=\"t m0 x5 h8 y265 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"lse\">202</span>3 r., <span class=\"ff3\">rozdzia<span class=\"_ _4\"></span>\u0142 4.2. <span class=\"ff2\"> </span></span></div><div class=\"t m0 x5 h18 y266 ff2 fs6 fc0 sc0 ls0 ws0\">N<span class=\"ff3\">egatywny wp<span class=\"_ _4\"></span>\u0142yw zmian klima<span class=\"_ _4\"></span>tu na <span class=\"_ _4\"></span>dzia\u0142alno\u015b\u0107 <span class=\"ff2\">Grupy KGH<span class=\"_ _4\"></span>M <span class=\"ff3\">analizowany j<span class=\"_ _4\"></span>est przy wykorzys<span class=\"_ _4\"></span>taniu <span class=\"_ _4\"></span>przyj\u0119tej <span class=\"ff2\">klasyfikacji:<span class=\"ff7 fs8\"> </span></span></span></span></span></div><div class=\"t m0 x78 h8 y267 ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y55 ff2 fs6 fc0 sc0 ls0 ws0\">  </div></div><div class=\"c w2 h0 gs72\"><div class=\"t m0 x5 h18 yf7 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y6c ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y240 ff3 fs6 fc0 sc0 ls0 ws0\">Grupa KGHM nara\u017cona jest na ryzyko klimatyczne fizyczn<span class=\"_ _4\"></span>e, wynikaj\u0105ce z okre\u015blonych zdar<span class=\"_ _4\"></span>ze\u0144, w szczeg\u00f3lno\u015bci zwi\u0105zany<span class=\"_ _4\"></span>ch </div><div class=\"t m0 x5 h8 y241 ff3 fs6 fc0 sc0 ls0 ws0\">z <span class=\"_ _1\"> </span>gwa\u0142townymi <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>chronicznymi <span class=\"_ _1\"> </span>zjawiskami <span class=\"_ _1\"> </span>pogodowymi <span class=\"_ _1\"> </span>b\u0119d\u0105cymi <span class=\"_ _0\"> </span>nast\u0119<span class=\"_ _3\"></span>pstwem <span class=\"_ _0\"></span>zmian <span class=\"_ _1\"> </span>klimatu, <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>akimi <span class=\"_ _0\"> </span>np. <span class=\"_ _2\"> </span>jak: <span class=\"_ _1\"> </span>dni <span class=\"_ _2\"> </span>bez </div><div class=\"t m0 x5 h8 y1d9 ff2 fs6 fc0 sc0 ls0 ws0\">opadu <span class=\"_ _14\"> </span>(<span class=\"ff3\">susze), <span class=\"_ _14\"> </span>silne/gwa\u0142<span class=\"_ _4\"></span>towne <span class=\"_ _14\"> </span>wiatry, <span class=\"_ _14\"> </span>wzrost <span class=\"_ _14\"> </span>\u015bredniej <span class=\"_ _15\"> </span>te<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>peratury <span class=\"_ _14\"> </span>dobowej <span class=\"_ _15\"> </span>oraz <span class=\"_ _14\"> </span>trwa\u0142e <span class=\"_ _14\"> </span>zmiany <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>schematach </span></div><div class=\"t m0 x5 h8 y1da ff3 fs6 fc0 sc0 ls0 ws0\">pogodowych, <span class=\"_ _1\"> </span>kt\u00f3re <span class=\"_ _2\"> </span>mog\u0105 <span class=\"_ _2\"> </span>wp\u0142ywa\u0107 <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>dzia\u0142alno\u015b\u0107 <span class=\"_ _2\"> </span>Grupy <span class=\"_ _2\"> </span>KGHM<span class=\"ff2\">. <span class=\"_ _2\"> </span></span>m.in. <span class=\"_ _2\"> </span>poprzez <span class=\"_ _2\"> </span>zak\u0142\u00f3cenia <span class=\"_ _2\"> </span>\u0142a\u0144cucha <span class=\"_ _1\"> </span>dostaw <span class=\"_ _2\"> </span>i  c<span class=\"_ _4\"></span>i\u0105g\u0142o\u015bci<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 yaf ff3 fs6 fc0 sc0 ls0 ws0\">dzia\u0142ania <span class=\"_ _15\"> </span>g\u0142\u00f3wnego <span class=\"_ _15\"> </span>ci\u0105gu <span class=\"_ _14\"> </span>technologi<span class=\"_ _4\"></span>cznego, <span class=\"_ _15\"> </span>wzrost <span class=\"_ _14\"> </span>koszt\u00f3w <span class=\"_ _15\"> </span>operacyjnych <span class=\"_ _15\"> </span>zwi\u0105zanych <span class=\"_ _15\"> </span>bezpo\u015brednio <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>dzia\u0142alno\u015bci<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 yb0 ff3 fs6 fc0 sc0 ls0 ws0\">biznesow\u0105 jak <span class=\"_ _4\"></span>i poprzez wzros<span class=\"_ _4\"></span>t uci\u0105\u017c<span class=\"_ _4\"></span>liwo\u015bci pracy. <span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y1db ff3 fs6 fc0 sc0 ls0 ws0\">Ryzyko <span class=\"_ _3\"></span>klimatyczne <span class=\"_ _3\"></span>zwi\u0105zane <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>przej\u015bciem, <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _3\"></span>nara\u017cona <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>Grupa <span class=\"_ _0\"></span><span class=\"ff2\">KGHM</span>, <span class=\"_ _3\"></span>wynika <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>konieczno\u015bci <span class=\"_ _3\"></span>dostosowania <span class=\"_ _3\"></span>si\u0119<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y1dc ff2 fs6 fc0 sc0 ls0 ws0\">gospodarki  <span class=\"ls20\">do</span>  stopniowy<span class=\"ls18\">ch</span>  zmian  klimatu.  <span class=\"ls21\">Ta</span>  kategoria  ryzyk<span class=\"_ _4\"></span><span class=\"ls22\">a  <span class=\"ls0\">obejmuje  kwestie  <span class=\"ff3\">zwi\u0105zane</span>  z  wymogami  prawnym<span class=\"_ _4\"></span>i, </span></span></div><div class=\"t m0 x5 h8 y178 ff3 fs6 fc0 sc0 ls0 ws0\">post\u0119pem <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>echno<span class=\"_ _4\"></span>logicznym <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kierunku<span class=\"ff2\"> <span class=\"_ _0\"></span>gospodarki <span class=\"_ _0\"></span>niskoemisyjnej, <span class=\"_ _f\"></span>zmianami <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>popycie <span class=\"_ _1\"> </span>i <span class=\"_ _0\"></span></span>poda\u017cy <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>niekt\u00f3re <span class=\"_ _0\"> </span>produkty </div><div class=\"t m0 x5 h8 yb4 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">us\u0142ugi, <span class=\"_ _0\"></span>kt\u00f3rych</span> <span class=\"_ _f\"></span><span class=\"ff3\">wytwarzanie <span class=\"_ _0\"></span>zwi\u0105zane</span> <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>rykiem <span class=\"_ _0\"></span>klimatyczny<span class=\"_ _4\"></span>m, <span class=\"_ _f\"></span>jak <span class=\"_ _0\"> </span>i <span class=\"_ _1\"> </span><span class=\"ff3\">rosn\u0105cymi <span class=\"_ _0\"></span>oczekiwania<span class=\"_ _4\"></span>mi<span class=\"ff2\"> <span class=\"_ _0\"></span>interesariuszy <span class=\"_ _f\"></span>wobec </span></span></div><div class=\"t m0 x5 h8 y245 ff2 fs6 fc0 sc0 ls0 ws0\">Grupy <span class=\"_ _2\"> </span>KGHM <span class=\"_ _1\"> </span><span class=\"ls1b\">co<span class=\"_ _3\"></span></span> <span class=\"_ _1\"> </span><span class=\"ls20\">do<span class=\"_ _3\"></span></span> <span class=\"_ _1\"> </span><span class=\"ff3\">obni\u017cenia</span> <span class=\"_ _2\"> </span>jej <span class=\"_ _1\"> </span><span class=\"ff3\">wp\u0142ywu</span> <span class=\"_ _2\"> </span><span class=\"ls17\">na</span> <span class=\"_ _2\"> </span>klimat. <span class=\"_ _1\"> </span><span class=\"ff3\">Szczeg\u00f3\u0142owy</span> <span class=\"_ _1\"> </span>opis <span class=\"_ _2\"> </span>zidentyfik<span class=\"_ _4\"></span>owanych <span class=\"_ _1\"> </span>kluczowych <span class=\"_ _2\"> </span><span class=\"ff3\">rodzaj\u00f3w</span> <span class=\"_ _1\"> </span>ryzyka </div><div class=\"t m0 x5 h8 y246 ff2 fs6 fc0 sc0 ls0 ws0\">klimatycznego <span class=\"_ _11\"> </span><span class=\"ff3\">zwi\u0105zanego</span> <span class=\"_ _11\"> </span>z <span class=\"_ _15\"> </span>negatywnym <span class=\"_ _11\"> </span><span class=\"ff3\">wp\u0142ywem</span> <span class=\"_ _11\"> </span>zmian <span class=\"_ _15\"> </span>klimatu <span class=\"_ _11\"> </span><span class=\"ls17\">na</span> <span class=\"_ _15\"> </span><span class=\"ff3\">dzia\u0142alno\u015b\u0107</span> <span class=\"_ _11\"> </span>Grupy <span class=\"_ _11\"> </span>KGHM, <span class=\"_ _15\"> </span>w <span class=\"_ _11\"> </span>tym<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span><span class=\"ff3\">wska\u017aniki </span></div><div class=\"t m0 x5 h8 y247 ff2 fs6 fc0 sc0 ls0 ws0\">stosowane <span class=\"_ _14\"> </span><span class=\"ls20\">do</span> <span class=\"_ _14\"> </span><span class=\"ls23\">ich</span> <span class=\"_ _c\"> </span>oceny <span class=\"_ _14\"> </span>jak <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>opis <span class=\"_ _14\"> </span><span class=\"ff3\">dzia\u0142a\u0144</span> <span class=\"_ _14\"> </span>podejmowanych <span class=\"_ _15\"> </span>przez <span class=\"_ _14\"> </span><span class=\"ff3\">Grup\u0119</span> <span class=\"_ _14\"> </span>KGHM <span class=\"_ _c\"> </span><span class=\"ff3\">mityguj\u0105<span class=\"_ _4\"></span>cych<span class=\"ff2\"> <span class=\"_ _14\"> </span><span class=\"ls23\">ich</span> <span class=\"_ _14\"> </span></span>wp\u0142yw<span class=\"ff2\"> <span class=\"_ _14\"> </span></span>zosta\u0142<span class=\"ff2\"> </span></span></div><div class=\"t m0 x5 h8 y268 ff2 fs6 fc0 sc0 ls0 ws0\">przedstawion<span class=\"_ _4\"></span>y <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>Sprawozdaniu <span class=\"_ _0\"> </span><span class=\"ff3\">Zarz\u0105du</span> <span class=\"_ _2\"> </span>z <span class=\"_ _1\"> </span><span class=\"ff3\">dzia\u0142alno\u015bci</span> <span class=\"_ _2\"> </span>KGHM <span class=\"_ _1\"> </span>Polska <span class=\"_ _1\"> </span>M<span class=\"_ _3\"></span><span class=\"ff3\">ied\u017a <span class=\"_ _0\"></span></span>S.A. <span class=\"_ _2\"> </span>oraz <span class=\"_ _1\"> </span>Grupy <span class=\"_ _2\"> </span><span class=\"ff3\">Kapita\u0142ow<span class=\"_ _4\"></span>ej<span class=\"ff2\"> <span class=\"_ _1\"> </span>KGHM <span class=\"_ _2\"> </span>Polska </span></span></div><div class=\"t m0 x5 h8 y269 ff2 fs6 fc0 sc0 ls0 ws0\">M<span class=\"ff3\">ied\u017a </span>S.A. w 20<span class=\"_ _4\"></span>23 r., <span class=\"_ _4\"></span><span class=\"ff3\">rozdzia\u0142 4.2. Za<span class=\"_ _4\"></span>rz\u0105dzanie wp\u0142yw<span class=\"_ _4\"></span>em na klima<span class=\"_ _4\"></span>t.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x5 h8 y26a ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _3\"></span>procesie o<span class=\"_ _3\"></span>ceny wp\u0142ywu <span class=\"_ _3\"></span>zident<span class=\"_ _4\"></span>yfikowan<span class=\"ff2\">ego ryzyka <span class=\"_ _3\"></span>klimatycznego <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span></span>sytuacj\u0119 finansow\u0105 <span class=\"_ _3\"></span>oraz wyniki <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>dzia\u0142alno\u015b\u0107 <span class=\"_ _3\"></span>Grupy </div><div class=\"t m0 x5 h8 y26b ff3 fs6 fc0 sc0 ls0 ws0\">Kapita\u0142owej, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>szczeg\u00f3lno\u015bci<span class=\"ff2\"> <span class=\"_ _1\"> </span>w zakresie <span class=\"_ _0\"></span></span>zmiennych <span class=\"_ _0\"></span>koszt\u00f3w <span class=\"_ _1\"> </span>uprawn<span class=\"_ _4\"></span>ie\u0144 <span class=\"_ _0\"></span>do <span class=\"_ _1\"> </span>emisji <span class=\"_ _0\"> </span>CO<span class=\"_ _3c\"> </span></div><div class=\"t m0 x55 h13 y26c ff2 fs7 fc0 sc0 ls0 ws0\">2<span class=\"_ _3c\"> </span></div><div class=\"t m0 x79 h8 y26b ff3 fs6 fc0 sc0 ls0 ws0\">, <span class=\"_ _0\"></span>wzrostu <span class=\"_ _1\"> </span>koszt\u00f3w <span class=\"_ _0\"> </span>zakupu <span class=\"_ _1\"> </span>energii </div><div class=\"t m0 x5 h8 y26d ff3 fs6 fc0 sc0 ls0 ws0\">elektrycznej, <span class=\"_ _15\"> </span>koszt\u00f3w <span class=\"_ _14\"> </span>dotycz\u0105cych <span class=\"_ _15\"> </span>bada\u0144 <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span>dodatkowych <span class=\"_ _14\"> </span>nak\u0142ad\u00f3w <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>tytu\u0142u <span class=\"_ _14\"> </span>rozwoju <span class=\"_ _15\"> </span>w\u0142asnych <span class=\"_ _14\"> </span>\u017ar\u00f3de\u0142 <span class=\"_ _14\"> </span>energii, </div><div class=\"t m0 x5 h8 y26e ff3 fs6 fc0 sc0 ls0 ws0\">szczeg\u00f3lnej oceni<span class=\"_ _4\"></span>e poddano <span class=\"_ _4\"></span>obszary: <span class=\"ff2\"> </span></div><div class=\"t m0 x12 h53 y26f ff3 fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span></span>przyj\u0119tych okr<span class=\"_ _4\"></span>es\u00f3w ekon<span class=\"_ _4\"></span>omicznej u\u017cyteczn<span class=\"_ _4\"></span>o\u015bci \u015brodk\u00f3w <span class=\"_ _4\"></span>trwa\u0142ych <span class=\"_ _4\"></span>i ich warto\u015bci rez<span class=\"_ _4\"></span>ydualnej, <span class=\"ff2\"> </span></div><div class=\"t m0 x12 h53 y270 ff3 fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span></span>istnienia  przes\u0142anek  w<span class=\"_ _4\"></span>skazuj\u0105cych  na  m<span class=\"_ _4\"></span>o\u017cliwo\u015bci  wyst\u0105pien<span class=\"_ _4\"></span>ia  utraty  warto\u015bci  r<span class=\"_ _4\"></span>zeczowych  ak<span class=\"_ _4\"></span>tyw\u00f3w  trwa\u0142<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span></div><div class=\"t m0 x77 h56 y271 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">warto\u015bci <span class=\"_ _12\"> </span>niematerialn<span class=\"_ _4\"></span>ych<span class=\"ff2\">  <span class=\"ffd fs0\">oraz <span class=\"_ _12\"> </span>za\u0142o\u017ce\u0144 <span class=\"_ _12\"> </span>przyj\u0119tych <span class=\"_ _19\"> </span>do <span class=\"_ _12\"> </span>przeprowadzenia <span class=\"_ _19\"> </span>test\u00f3w <span class=\"_ _12\"> </span>na <span class=\"_ _19\"> </span>utrat\u0119 <span class=\"_ _12\"> </span>warto\u015bci  t<span class=\"ffe\">ych<span class=\"_ _4\"></span> </span></span></span></span></div><div class=\"t m0 x77 h56 y272 ffd fs0 fc0 sc0 ls0 ws0\">aktyw\u00f3w,<span class=\"ff2 fs6\"> </span></div><div class=\"t m0 x12 h53 y273 ff3 fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span></span>za\u0142o\u017ce\u0144 przyj\u0119<span class=\"_ _4\"></span>tych do<span class=\"ff2\"> </span>wyceny ud<span class=\"_ _4\"></span>zielonych p<span class=\"_ _4\"></span>o\u017cyczek, <span class=\"ff2\"> </span></div><div class=\"t m0 x12 h53 y274 ff3 fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span></span>aktualizacji rezerw<span class=\"_ _4\"></span>y na prz<span class=\"_ _4\"></span>ysz\u0142e koszty likw<span class=\"_ _4\"></span>idacj<span class=\"ff2\">i </span>kopal\u0144 i inny<span class=\"_ _4\"></span>ch obiekt\u00f3w t<span class=\"_ _4\"></span>echnologiczn<span class=\"_ _4\"></span>ych, <span class=\"ff2\"> </span></div><div class=\"t m0 x12 h53 y275 ff3 fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span></span>aktualizacji rezerw <span class=\"_ _4\"></span>na dodatk<span class=\"_ _4\"></span>owe koszty <span class=\"_ _4\"></span>zwi\u0105zane z <span class=\"_ _4\"></span>podstawow\u0105<span class=\"_ _4\"></span> dzia\u0142alno\u015b<span class=\"_ _4\"></span>ci\u0105 operacyjn\u0105, <span class=\"ff2\"> </span></div><div class=\"t m0 x12 h53 y276 ff3 fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span></span>zobowi\u0105za\u0144 i <span class=\"_ _4\"></span>zobowi\u0105za\u0144 gwa<span class=\"_ _4\"></span>rancyjnych z<span class=\"_ _4\"></span> tytu\u0142u ewent<span class=\"_ _4\"></span>ualnych g<span class=\"_ _4\"></span>rzywien<span class=\"ff2\"> i </span>kar \u015brodowisk<span class=\"_ _4\"></span>owych. <span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y277 ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _2\"> </span>wyniku <span class=\"_ _2\"> </span>powy\u017cszych <span class=\"_ _2\"> </span>prac <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>31 <span class=\"_ _2\"> </span>grudnia <span class=\"_ _2\"> </span>202<span class=\"ff2\">3  r. <span class=\"_ _1\"> </span>nie  z<span class=\"_ _4\"></span>identyfikowano <span class=\"_ _2\"> </span>is<span class=\"ff3\">totnego <span class=\"_ _2\"> </span>wp\u0142ywu <span class=\"_ _1\"> </span>ryzyka <span class=\"_ _2\"> </span>klimatycznego </span></span></div><div class=\"t m0 x5 h8 y278 ff2 fs6 fc0 sc0 ls17 ws0\">na<span class=\"ls0\"> ww. obszary.</span><span class=\"ls0\"><span class=\"_ _4\"></span> </span></div></div>Nota 1.3 <span class=\"ff4\">O\u015bwi<span class=\"_ _4\"></span>adczenie Z<span class=\"_ _4\"></span>arz\u0105du w s<span class=\"_ _4\"></span>prawie rzeteln<span class=\"_ _4\"></span>o\u015bci sporz\u0105d<span class=\"_ _4\"></span>zenia sprawozd<span class=\"_ _4\"></span>ania finans<span class=\"_ _4\"></span>owego<span class=\"ff1\"> </span></span>Zarz\u0105d <span class=\"_ _12\"> </span>KGHM  Polska <span class=\"_ _2\"> </span>Mied\u017a  S.A.  o\u015bwiadcza<span class=\"_ _4\"></span>,  \u017ce <span class=\"_ _12\"> </span>wed\u0142ug <span class=\"_ _12\"> </span>jego  na<span class=\"_ _4\"></span>jlepszej  wie<span class=\"_ _4\"></span>dzy  roczn<span class=\"_ _4\"></span>e  skons<span class=\"_ _4\"></span>olidowan<span class=\"_ _4\"></span>e <span class=\"_ _19\"> </span><span class=\"ff2\">sprawozdanie </span>finansowe <span class=\"_ _12\"> </span>za <span class=\"_ _2\"> </span>2023  <span class=\"ff3\">r. <span class=\"_ _2\"> </span>i  dane <span class=\"_ _2\"> </span>por\u00f3wnawcze <span class=\"_ _2\"> </span>sporz\u0105dzone <span class=\"_ _12\"> </span>zosta\u0142y <span class=\"_ _2\"> </span>zgodnie  z <span class=\"_ _2\"> </span>obowi\u0105zuj\u0105c<span class=\"_ _4\"></span>ymi <span class=\"_ _12\"> </span>zasada<span class=\"_ _4\"></span>mi <span class=\"_ _12\"> </span>rachunkowo\u015b<span class=\"_ _4\"></span>ci, </span>odzwierciedlaj\u0105 <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>spos\u00f3b <span class=\"_ _0\"></span>prawdziwy, <span class=\"_ _0\"></span>rzetelny <span class=\"_ _f\"></span>i <span class=\"_ _1\"> </span>jasny <span class=\"_ _0\"></span>sytuacj\u0119 <span class=\"_ _f\"></span>maj\u0105tkow\u0105 <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>finansow\u0105 <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>Kapita\u0142<span class=\"_ _4\"></span>owej <span class=\"_ _0\"></span>KGHM <span class=\"_ _0\"></span>Polska Mied\u017a S.A. oraz <span class=\"ff2\">wynik<span class=\"_ _4\"></span> netto Gru<span class=\"_ _4\"></span>py. </span>Sprawozdanie <span class=\"_ _11\"> </span>Zarz\u0105du <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>dzia\u0142alno\u015bci <span class=\"_ _15\"> </span>KGHM <span class=\"_ _15\"> </span>Polska <span class=\"_ _15\"> </span>Mied\u017a <span class=\"_ _15\"> </span>S.A. <span class=\"_ _11\"> </span>oraz <span class=\"_ _15\"> </span>Grupy <span class=\"_ _15\"> </span>Kapita\u0142owej <span class=\"_ _14\"> </span>KGHM <span class=\"_ _15\"> </span>Polska <span class=\"_ _15\"> </span>Mied\u017a <span class=\"_ _11\"> </span>S.A. <span class=\"ff2\"> </span>w <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>roku <span class=\"_ _f\"></span><span class=\"ff3\">zawiera <span class=\"_ _3\"></span>prawdziwy <span class=\"_ _3\"></span>obraz <span class=\"_ _3\"></span>rozwoju <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>osi\u0105gni\u0119\u0107 <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>sytuacji <span class=\"_ _3\"></span>KGHM <span class=\"_ _3\"></span>Polska <span class=\"_ _3\"></span>Mied\u017a <span class=\"_ _3\"></span>S.A. <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>Kapita\u0142ow<span class=\"_ _4\"></span>ej </span>KGHM Polska Mi<span class=\"_ _4\"></span>ed\u017a S.A., w tym <span class=\"_ _4\"></span>opis pods<span class=\"_ _4\"></span>tawowych za<span class=\"_ _4\"></span>gro\u017ce\u0144 i ry<span class=\"_ _4\"></span>zyka.<span class=\"ff2\"> </span>Skonsolidowan<span class=\"_ _4\"></span>e  sprawozdanie <span class=\"_ _12\"> </span>finansowe  zosta\u0142o  zatwi<span class=\"_ _4\"></span>erdzone  do  publikacji <span class=\"_ _12\"> </span>oraz  podpisane  pr<span class=\"_ _4\"></span>zez  Zarz\u0105d  Jednostki Dominuj\u0105cej <span class=\"ff2\">dnia 2<span class=\"_ _4\"></span>3 kwietnia 20<span class=\"_ _4\"></span>24 r.<span class=\"_ _3c\"> </span></span><span class=\"ff2\"> </span>Nota 1.4 <span class=\"ff4\">Podst<span class=\"_ _4\"></span>awa sporz<span class=\"_ _4\"></span>\u0105dzenia i<span class=\"_ _4\"></span> prezentacji<span class=\"ff1\"> </span></span>Skonsolidowan<span class=\"_ _4\"></span>e <span class=\"_ _1a\"> </span><span class=\"ff3\">sprawozdanie<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>finansowe <span class=\"_ _1a\"> </span>zosta\u0142o <span class=\"_ _e\"> </span>sporz\u0105dzone <span class=\"_ _1a\"> </span>zgodnie <span class=\"_ _e\"> </span>z <span class=\"_ _e\"> </span>M<span class=\"_ _3\"></span>i\u0119dzynaro<span class=\"_ _4\"></span>dowymi <span class=\"_ _e\"> </span>Standardami<span class=\"_ _4\"></span> </span>Sprawozdawcz<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _14\"> </span>Finansowej <span class=\"_ _15\"> </span>zatwierdzonymi <span class=\"_ _14\"> </span>przez <span class=\"_ _14\"> </span>Uni\u0119 <span class=\"_ _14\"> </span>Europejsk\u0105 <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>parciu <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>zasad\u0119 <span class=\"_ _14\"> </span>kosztu <span class=\"_ _14\"> </span>historycznego,<span class=\"_ _3c\"> </span> za<span class=\"ls0\"> <span class=\"ff3\">wyj\u0105tkiem <span class=\"_ _14\"> </span>instrumen<span class=\"_ _4\"></span>t\u00f3w <span class=\"_ _14\"> </span>finansowych <span class=\"_ _15\"> </span>zaklasyfikowanych <span class=\"_ _15\"> </span>jako <span class=\"_ _14\"> </span>wyceni<span class=\"_ _3\"></span><span class=\"ff2\">ane <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span></span>warto\u015bci <span class=\"_ _14\"> </span>godziwej <span class=\"_ _15\"> </span>i <span class=\"_ _14\"> </span>nie<span class=\"_ _3\"></span>ruch<span class=\"_ _4\"></span>omo\u015bci </span></span>inwestycyjnych <span class=\"_ _4\"></span>wycenianych <span class=\"_ _4\"></span>w warto\u015bci <span class=\"_ _4\"></span>godziwej.<span class=\"ff7 fs1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "KGHM Polska Mied\u017a S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "sp\u00f3\u0142k\u0105 akcyjn\u0105",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "Rzeczpospolitej Polskiej",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "KGHM Polska Mied\u017a S.A. jest przedsi\u0119biorstwem wielooddzia\u0142owym, w kt\u00f3rego sk\u0142ad wchodzi Centrala oraz 10 oddzia\u0142\u00f3w: 3 zak\u0142ady  g\u00f3rnicze  (ZG  Lubin,  ZG  Polkowice-Sieroszowice,  ZG  Rudna),  3  huty  miedzi  (HM  G\u0142og\u00f3w,  HM Legnica, HM Cedynia),  Zak\u0142ady  Wzbogacania  Rud  (ZWR),  Zak\u0142ad  Hydrotechniczny,  Jednostka  Ratownictwa  G\u00f3rniczo-Hutniczego i Centralny O\u015brodek Przetwarzania Informacji. Akcje KGHM Polska Mied\u017a S.A. s\u0105 notowane na Gie\u0142dzie Papier\u00f3w Warto\u015bciowych w Warszawie.  Podstawowy przedmiot dzia\u0142alno\u015bci Jednostki Dominuj\u0105cej stanowi: \u2013  g\u00f3rnictwo rud miedzi i metali nie\u017celaznych oraz \u2013  produkcja miedzi, metali szlachetnych i nie\u017celaznych. Grupa  Kapita\u0142owa  KGHM  Polska Mied\u017a S.A.  (Grupa  Kapita\u0142owa,  Grupa, GK)  prowadzi  r\u00f3wnie\u017c  inne  rodzaje  dzia\u0142alno\u015bci opisane w rozdziale 1.1.7  Sprawozdania Zarz\u0105du z  dzia\u0142alno\u015bci KGHM  Polska Mied\u017a S.A.  oraz Grupy Kapita\u0142owej KGHM Polska Mied\u017a S.A. w 2023 r. Dzia\u0142alno\u015b\u0107 Grupy Kapita\u0142owej KGHM Polska Mied\u017a S.A. w zakresie eksploracji i eksploatacji z\u0142\u00f3\u017c rud  miedzi,  niklu oraz metali szlachetnych opiera si\u0119 na posiadanych przez KGHM Polska Mied\u017a S.A. koncesjach na eksploatacj\u0119 z\u0142\u00f3\u017c w Polsce oraz  posiadanych  przez  sp\u00f3\u0142ki  Grupy  Kapita\u0142owej  KGHM  INTERNATIONAL  LTD.  tytu\u0142ach  prawnych  do  poszukiwania lub wydobycia tych surowc\u00f3w na terenie USA, Kanady i Chile. Szczeg\u00f3\u0142owe informacje s\u0105 przedstawione w Sprawozdaniu Zarz\u0105du z dzia\u0142alno\u015bci KGHM Polska Mied\u017a S.A. oraz Grupy Kapita\u0142owej KGHM Polska Mied\u017a S.A. w 2023 r. (rozdzia\u0142 1.1.4 i 1.1.7).  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "Polska",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "Polska",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "Jednostka Dominuj\u0105ca Grupy Kapita\u0142owej w  2023 r. obj\u0119\u0142a skonsolidowanym sprawozdaniem  finansowym 63 jednostki zale\u017cn e oraz wyceni\u0142a metod\u0105 praw w\u0142asno\u015bci udzia\u0142y w dw\u00f3ch wsp\u00f3lnych przedsi\u0119wzi\u0119ciach (Sierra Gorda S.C.M. i NANO CARBON Sp. z o.o. w likwidacji). Nota 12.11 Sk\u0142ad Grupy Kapita\u0142owej Procentowy udzia\u0142 Grupy Nazwa jednostki Siedziba stan na  31.12.2023 stan na  31.12.2022 BIPROMET S.A. Katowice 100 100 CBJ sp. z o.o. Lubin 100 100 CENTROZ\u0141OM WROC\u0141AW S.A. Wroc\u0142aw 100 100 Polska Grupa Uzdrowisk sp. z o.o. (dawniej CUPRUM Zdrowie sp. z o.o.) Wroc\u0142aw 100 100 \"Energetyka\" sp. z o.o. Lubin 100 100 Fundusz Hotele 01 Sp. z o.o. Wroc\u0142aw 100 100 Fundusz Hotele 01 Sp. z o.o. S.K.A. Wroc\u0142aw 100 100 INOVA Sp\u00f3\u0142ka z o.o. Lubin 100 100 KGHM CUPRUM  sp. z o.o. - CBR Wroc\u0142aw 100 100 CUPRUM Development sp. z o.o. Wroc\u0142aw 100 100 KGHM Kupfer AG  Wei\u00dfwasser 100 100 KGHM Metraco S.A. Legnica 100 100 KGHM (SHANGHAI) COPPER TRADING CO., LTD. Shanghai 100 100 KGHM TFI S.A. Wroc\u0142aw - 100 KGHM ZANAM S.A. Polkowice 100 100 \"MIEDZIOWE CENTRUM ZDROWIA\" S.A. Lubin 100 100 NITROERG S.A. Bieru\u0144 87,12 87,12 NITROERG SERWIS Sp. z o.o.  Wilk\u00f3w 87,12 87,12 PeBeKa S.A. Lubin 100 100 MERCUS Logistyka sp. z o.o.  Polkowice 100 100 PHU \"Lubinpex\" Sp. z o.o. Lubin 100 100 Future 1 Sp. z o.o. Lubin 100 100 KGHM Centrum Analityki Sp. z o.o.  Lubin 100 100 Future 3 Sp. z o.o. Lubin 100 100 Future 4 Sp. z o.o. Lubin 100 100 Future 5 Sp. z o.o. Lubin 100 100 PMT Linie Kolejowe Sp. z o.o.  Owczary 100 100 POL-MIED\u0179 TRANS  Sp. z o.o. Lubin 100 100 Polska Grupa Uzdrowisk sp. z o.o. Wroc\u0142aw - 100 Uzdrowisko Cieplice Sp. z o.o.-Grupa PGU Jelenia G\u00f3ra 98,85 98,85 Uzdrowiska K\u0142odzkie S.A. - Grupa PGU Polanica Zdr\u00f3j 100 100 Uzdrowisko Po\u0142czyn Grupa PGU S.A. Po\u0142czyn Zdr\u00f3j 100 100 Uzdrowisko \u015awierad\u00f3w-Czerniawa Sp. z o.o.-Grupa PGU \u015awierad\u00f3w Zdr\u00f3j 99,48 99,40 WMN \"\u0141AB\u0118DY\" S.A. Gliwice 84,98 84,98 WPEC w Legnicy S.A. Legnica 100 100 Zag\u0142\u0119bie Lubin S.A. Lubin 100 100 OOO ZANAM VOSTOK Gaj (Rosja) 100 100 Invest PV 7 Sp. z o.o. Lubin 100 - TUW Cuprum  Lubin 99,49 99,49 Procentowy udzia\u0142 Grupy Nazwa jednostki Siedziba stan na  31.12.2023 stan na  31.12.2022 Grupa Kapita\u0142owa KGHM INTERNATIONAL LTD. KGHM INTERNATIONAL LTD. Kanada 100 100 KGHM AJAX MINING INC. Kanada 80 80 Sugarloaf Ranches Ltd. Kanada 80 80 KGHMI HOLDINGS LTD. Kanada 100 100 Quadra FNX Holdings Chile Limitada Chile 100 100 Aguas de la Sierra Limitada Chile 100 100 Quadra FNX FFI S.\u00e0 r.l. Luksemburg 100 100 Robinson Holdings (USA) Ltd. USA 100 100 Wendover Bulk Transhipment Company USA 100 100 Robinson Nevada Mining Company USA 100 100 Carlota Holdings Company USA 100 100 Carlota Copper Company USA 100 100 FNX Mining Company Inc. Kanada 100 100 DMC Mining Services Ltd. Kanada 100 100 Quadra FNX Holdings Partnership Kanada 100 100 DMC Mining Services Mexico, S.A. de C.V.  Meksyk 100 100 FNX Mining Company USA Inc. USA 100 100 DMC Mining Services Corporation USA 100 100 Centenario Holdings Ltd. Kanada 100 100 Minera Carrizalillo SpA Chile 100 100 KGHM Chile SpA  Chile 100 100 FRANKE HOLDINGS LTD.  Kanada 100 100 0899196 B.C. Ltd. Kanada 100 100 DMC Mining Services (UK) Ltd. Wielka Brytania 100 100 DMC Mining Services Colombia SAS Kolumbia 100 100 DMC Mining Services Chile SpA Chile 100 100 Zmiany w strukturze organizacyjnej Grupy Kapita\u0142owej KGHM Polska Mied\u017a S.A. Po\u0142\u0105czenia Sp\u00f3\u0142ek: CUPRUM Zdrowie sp. z o.o. (sp\u00f3\u0142ka przejmuj\u0105ca) i Polska Grupa Uzdrowisk sp\u00f3\u0142ka z o.o. (sp\u00f3\u0142ka przejmowana) W  dniu  4  maja  2023  r.  w  Monitorze  S\u0105dowym  i  Gospodarczym  zosta\u0142o  zamieszczone  og\u0142oszenie  \u2013  Plan  Po\u0142\u0105czenia uzgodniony  w  dniu  26  kwietnia  2023  r.  pomi\u0119dzy  Zarz\u0105dem  sp\u00f3\u0142ki  przejmuj\u0105cej,  a  Zarz\u0105dem  sp\u00f3\u0142ki  przejmowanej, dzia\u0142aj\u0105cymi stosownie do art. 491 i nast\u0119pnych Ustawy z dnia 15 wrze\u015bnia 2020 r. Kodeks sp\u00f3\u0142ek handlowych.  Sp\u00f3\u0142ka przejmuj\u0105ca posiada 100% udzia\u0142\u00f3w w kapitale zak\u0142adowym sp\u00f3\u0142ki przejmowanej i zamiarem \u0142\u0105cz\u0105cych si\u0119 sp\u00f3\u0142ek jest po\u0142\u0105czenie poprzez przeniesienie ca\u0142ego maj\u0105tku sp\u00f3\u0142ki przejmowanej na sp\u00f3\u0142k\u0119 przejmuj\u0105c\u0105 w trybie uproszczonego \u0142\u0105czenia  sp\u00f3\u0142ek,  w  nast\u0119pstwie  czego  sp\u00f3\u0142ka  przejmowana  zostanie  rozwi\u0105zana  bez  przeprowadzenia  post\u0119powania likwidacyjnego,  a  jej  maj\u0105tek  przejdzie  na  sp\u00f3\u0142k\u0119  przejmuj\u0105c\u0105  bez  podwy\u017cszania  kapita\u0142u  zak\u0142adowego  sp\u00f3\u0142ki przejmuj\u0105cej. Zasadniczym celem po\u0142\u0105czenia jest uporz\u0105dkowanie i uproszczenie struktury grupy kapita\u0142owej tworzonej przez CUPRUM Zdrowie sp. z o.o. wraz z popraw\u0105 efektywno\u015bci zarz\u0105dzania i budowania warto\u015bci sp\u00f3\u0142ek zale\u017cnych. CUPRUM Zdrowie sp. z  o.o.  pe\u0142ni  funkcj\u0119  sp\u00f3\u0142ki  holdingowej  dla  podmiot\u00f3w  zale\u017cnych,  w  tym  sp\u00f3\u0142ek  uzdrowiskowych.  Sp\u00f3\u0142ka  Przejmuj\u0105ca skupia kompetencje finansowe i kontrolingowe oraz nadzoru w\u0142a\u015bcicielskiego. Polska Grupa Uzdrowisk sp. z o.o. stanowi centrum  us\u0142ug  wsp\u00f3lnych,  na  rzecz  uzdrowiskowych  sp\u00f3\u0142ek  zale\u017cnych  od  CUPRUM  Zdrowie  sp.  z  o.o.  i  skupia kompetencje w zakresie zarz\u0105dzania i optymalizacji proces\u00f3w zakupowych, projekt\u00f3w inwestycyjnych, koordynacji dzia\u0142a\u0144 marketingowych i komunikacyjnych oraz, w ograniczonym zakresie, w obszarze prawnym. W dniu 28 czerwca 2023 r. Zarz\u0105d KGHM Polska Mied\u017a S.A. podj\u0105\u0142 uchwa\u0142\u0119 w sprawie po\u0142\u0105czenia sp\u00f3\u0142ki CUPRUM Zdrowie sp.  z  o.o.  ze  sp\u00f3\u0142k\u0105  Polska  Grupa  Uzdrowisk  sp.  z  o.o.  oraz  zatwierdzenia  zmiany  Umowy  sp\u00f3\u0142ki  CUPRUM  Zdrowie sp. z o.o. W dniu 14 lipca 2023 r. Zgromadzenia Wsp\u00f3lnik\u00f3w \u0142\u0105cz\u0105cych si\u0119 sp\u00f3\u0142ek wyrazi\u0142y zgod\u0119 na po\u0142\u0105czenie.  W dniu 1 sierpnia 2023 r. powy\u017csze po\u0142\u0105czenie zosta\u0142o zarejestrowane w Krajowym Rejestrze S\u0105dowym.  Nabycie udzia\u0142\u00f3w w sp\u00f3\u0142ce INVEST PV7 sp. z o.o. W dniu 10 pa\u017adziernika 2023 r. KGHM Polska Mied\u017a S.A. naby\u0142a 100% udzia\u0142\u00f3w w sp\u00f3\u0142ce INVEST PV 7 sp. z o.o. - pierwszej z farm  fotowoltaicznych  o  mocy  5,2  MW,  realizuj\u0105c  przej\u0119cie  wynikaj\u0105ce  z  podpisanej  w  dniu  12  wrze\u015bnia  2023  r. przedwst\u0119pnej warunkowej umowy zakupu udzia\u0142\u00f3w w sp\u00f3\u0142kach celowych, posiadaj\u0105cych projekty farm fotowoltaicznych o \u0142\u0105cznej mocy ok. 47 MW. Farmy zlokalizowane s\u0105 w wojew\u00f3dztwach: dolno\u015bl\u0105skim, \u0142\u00f3dzkim, pomorskim i wielkopolskim. Zgodnie z wymogami MSSF 3 Po\u0142\u0105czenia jednostek przeprowadzono analiz\u0119, czy nabyte aktywa i zobowi\u0105zania spe\u0142niaj\u0105 definicj\u0119  przedsi\u0119wzi\u0119cia  i  transakcja  powinna  zosta\u0107  rozliczona  zgodnie  z  MSSF  3  jako  po\u0142\u0105czenie  jednostek,  czy  te\u017c nabyte aktywa nie stanowi\u0105 przedsi\u0119wzi\u0119cia i transakcja powinna zosta\u0107 rozliczona jako nabycie aktyw\u00f3w.  Po  przeprowadzeniu  testu  koncentracji  Grupa  stwierdzi\u0142a,  \u017ce  transakcja  stanowi\u0142a  nabycie  aktyw\u00f3w  i  w  taki  spos\u00f3b zosta\u0142a uj\u0119ta w niniejszym skonsolidowanym sprawozdaniu finansowym.  Nabyte  aktywa  to  rzeczowe  aktywa  trwa\u0142e  stanowi\u0105ce  w  g\u0142\u00f3wnej  mierze  nak\u0142ady  poniesione  na  budow\u0119  farmy fotowoltaicznej (tj. konstrukcje stalowe, koszty EPC) oraz prawa do u\u017cytkowania grunt\u00f3w na podstawie umowy dzier\u017cawy. Schemat Grupy Kapita\u0142owej KGHM Polska Mied\u017a S.A. na dzie\u0144 31 grudnia 2023 r. Jednostka Dominuj\u0105ca KGHM Polska Mied\u017a S.A. PeBeKa S.A. 100% KGHM CUPRUM sp. z o.o. \u2013 CBR 100% Zag\u0142\u0119bie Lubin S.A. 100% MIEDZIOWE CENTRUM ZDROWIA  S.A. 100% CBJ sp. z o.o. 100% INOVA Sp\u00f3\u0142ka z o.o. 100% KGHM ZANAM S.A. 100% KGHM (SHANGHAI) COPPER TRADING CO., LTD. 100% Energetyka  sp. z o.o. 100% WPEC w Legnicy S.A. 100% POL-MIED\u0179 TRANS Sp. z o.o. 100% MERCUS Logistyka sp. z o.o. 100% PHU  Lubinpex  Sp. z o.o. 100% BIPROMET S.A. 100% NITROERG S.A. 87,12% CENTROZ\u0141OM WROC\u0141AW S.A. 100% WMN  \u0141AB\u0118DY  S.A. 84,98% KGHM Metraco S.A. 100% Fundusz Hotele 01 Sp. z o.o. 100% Fundusz Hotele 01 Sp. z o.o. S.K.A. 100% Uzdrowiska K\u0142odzkie S.A. \u2013 Grupa PGU 100% Uzdrowisko Po\u0142czyn Grupa PGU S.A. 100% Uzdrowisko Cieplice Sp. z o.o. \u2013 Grupa PGU 98,85% Uzdrowisko \u015awierad\u00f3w-Czerniawa Sp. z o.o. \u2013 Grupa PGU 99,48% Future 1 Sp\u00f3\u0142ka z o.o. 100% (ci\u0105g dalszy na nast\u0119pnej stronie) NITROERG SERWIS Sp. z o.o 87,12% Polska Grupa Uzdrowisk sp. z o.o. 100% CUPRUM Development sp. z o.o. 100% PMT Linie Kolejowe Sp. z o.o. 100% KGHM Centrum Analityki Sp\u00f3\u0142ka z o.o. 100% Future 3 Sp\u00f3\u0142ka z o.o. 100% Future 4 Sp\u00f3\u0142ka z o.o. 100% Future 5 Sp\u00f3\u0142ka z o.o. 100% OOO ZANAM VOSTOK 100% TUW Cuprum * 99,49% Invest PV 7 Sp. z o.o. Future 1 Sp\u00f3\u0142ka z o.o. 100% KGHM INTERNATIONAL LTD. 100% FNX Mining Company Inc. 100% 0899196 B.C. Ltd. 100% CENTENARIO HOLDINGS LTD. 100% Minera Carrizalillo SpA 100% KGHM Chile SpA 100% FRANKE HOLDINGS LTD. 100% DMC Mining Services Ltd. 100% Quadra FNX Holdings Partnership 100% DMC Mining Services Mexico, S.A. de C.V. 100% FNX Mining Company USA Inc. 100% DMC Mining Services Corporation 100% Robinson Holdings (USA) Ltd. 100% Wendover Bulk Transhipment Company 100% Robinson Nevada Mining Company 100% Carlota Holdings Company 100% Carlota Copper Company 100% KGHMI HOLDINGS LTD. 100% Quadra FNX Holdings Chile Limitada 100% Aguas de la Sierra Limitada 100% Quadra FNX FFI S.\u00e1 r.l. 100% KGHM AJAX MINING INC. 80% Sugarloaf Ranches Ltd. 80% KGHM Kupfer AG 100% DMC Mining Services Colombia SAS 100% DMC Mining Services (UK) Ltd. 100% DMC Mining Services Chile SpA 100%",
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    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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  "fact-360": {
   "value": "Jednostka Dominuj\u0105ca Grupy Kapita\u0142owej w  2023 r. obj\u0119\u0142a skonsolidowanym sprawozdaniem  finansowym 63 jednostki zale\u017cn   Nota 12.11 Sk\u0142ad Grupy Kapita\u0142owej Procentowy udzia\u0142 Grupy Nazwa jednostki Siedziba stan na  31.12.2023 stan na  31.12.2022 BIPROMET S.A. Katowice 100 100 CBJ sp. z o.o. Lubin 100 100 CENTROZ\u0141OM WROC\u0141AW S.A. Wroc\u0142aw 100 100 Polska Grupa Uzdrowisk sp. z o.o. (dawniej CUPRUM Zdrowie sp. z o.o.) Wroc\u0142aw 100 100 \"Energetyka\" sp. z o.o. Lubin 100 100 Fundusz Hotele 01 Sp. z o.o. Wroc\u0142aw 100 100 Fundusz Hotele 01 Sp. z o.o. S.K.A. Wroc\u0142aw 100 100 INOVA Sp\u00f3\u0142ka z o.o. Lubin 100 100 KGHM CUPRUM  sp. z o.o. - CBR Wroc\u0142aw 100 100 CUPRUM Development sp. z o.o. Wroc\u0142aw 100 100 KGHM Kupfer AG  Wei\u00dfwasser 100 100 KGHM Metraco S.A. Legnica 100 100 KGHM (SHANGHAI) COPPER TRADING CO., LTD. Shanghai 100 100 KGHM TFI S.A. Wroc\u0142aw - 100 KGHM ZANAM S.A. Polkowice 100 100 \"MIEDZIOWE CENTRUM ZDROWIA\" S.A. Lubin 100 100 NITROERG S.A. Bieru\u0144 87,12 87,12 NITROERG SERWIS Sp. z o.o.  Wilk\u00f3w 87,12 87,12 PeBeKa S.A. Lubin 100 100 MERCUS Logistyka sp. z o.o.  Polkowice 100 100 PHU \"Lubinpex\" Sp. z o.o. Lubin 100 100 Future 1 Sp. z o.o. Lubin 100 100 KGHM Centrum Analityki Sp. z o.o.  Lubin 100 100 Future 3 Sp. z o.o. Lubin 100 100 Future 4 Sp. z o.o. Lubin 100 100 Future 5 Sp. z o.o. Lubin 100 100 PMT Linie Kolejowe Sp. z o.o.  Owczary 100 100 POL-MIED\u0179 TRANS  Sp. z o.o. Lubin 100 100 Polska Grupa Uzdrowisk sp. z o.o. Wroc\u0142aw - 100 Uzdrowisko Cieplice Sp. z o.o.-Grupa PGU Jelenia G\u00f3ra 98,85 98,85 Uzdrowiska K\u0142odzkie S.A. - Grupa PGU Polanica Zdr\u00f3j 100 100 Uzdrowisko Po\u0142czyn Grupa PGU S.A. Po\u0142czyn Zdr\u00f3j 100 100 Uzdrowisko \u015awierad\u00f3w-Czerniawa Sp. z o.o.-Grupa PGU \u015awierad\u00f3w Zdr\u00f3j 99,48 99,40 WMN \"\u0141AB\u0118DY\" S.A. Gliwice 84,98 84,98 WPEC w Legnicy S.A. Legnica 100 100 Zag\u0142\u0119bie Lubin S.A. Lubin 100 100 OOO ZANAM VOSTOK Gaj (Rosja) 100 100 Invest PV 7 Sp. z o.o. Lubin 100 - TUW Cuprum  Lubin 99,49 99,49 Procentowy udzia\u0142 Grupy Nazwa jednostki Siedziba stan na  31.12.2023 stan na  31.12.2022 Grupa Kapita\u0142owa KGHM INTERNATIONAL LTD. KGHM INTERNATIONAL LTD. Kanada 100 100 KGHM AJAX MINING INC. Kanada 80 80 Sugarloaf Ranches Ltd. Kanada 80 80 KGHMI HOLDINGS LTD. Kanada 100 100 Quadra FNX Holdings Chile Limitada Chile 100 100 Aguas de la Sierra Limitada Chile 100 100 Quadra FNX FFI S.\u00e0 r.l. Luksemburg 100 100 Robinson Holdings (USA) Ltd. USA 100 100 Wendover Bulk Transhipment Company USA 100 100 Robinson Nevada Mining Company USA 100 100 Carlota Holdings Company USA 100 100 Carlota Copper Company USA 100 100 FNX Mining Company Inc. Kanada 100 100 DMC Mining Services Ltd. Kanada 100 100 Quadra FNX Holdings Partnership Kanada 100 100 DMC Mining Services Mexico, S.A. de C.V.  Meksyk 100 100 FNX Mining Company USA Inc. USA 100 100 DMC Mining Services Corporation USA 100 100 Centenario Holdings Ltd. Kanada 100 100 Minera Carrizalillo SpA Chile 100 100 KGHM Chile SpA  Chile 100 100 FRANKE HOLDINGS LTD.  Kanada 100 100 0899196 B.C. Ltd. Kanada 100 100 DMC Mining Services (UK) Ltd. Wielka Brytania 100 100 DMC Mining Services Colombia SAS Kolumbia 100 100 DMC Mining Services Chile SpA Chile 100 100   Zmiany w strukturze organizacyjnej Grupy Kapita\u0142owej KGHM Polska Mied\u017a S.A. Po\u0142\u0105czenia Sp\u00f3\u0142ek: CUPRUM Zdrowie sp. z o.o. (sp\u00f3\u0142ka przejmuj\u0105ca) i Polska Grupa Uzdrowisk sp\u00f3\u0142ka z o.o. (sp\u00f3\u0142ka przejmowana) W  dniu  4  maja  2023  r.  w  Monitorze  S\u0105dowym  i  Gospodarczym  zosta\u0142o  zamieszczone  og\u0142oszenie  \u2013  Plan  Po\u0142\u0105czenia uzgodniony  w  dniu  26  kwietnia  2023  r.  pomi\u0119dzy  Zarz\u0105dem  sp\u00f3\u0142ki  przejmuj\u0105cej,  a  Zarz\u0105dem  sp\u00f3\u0142ki  przejmowanej, dzia\u0142aj\u0105cymi stosownie do art. 491 i nast\u0119pnych Ustawy z dnia 15 wrze\u015bnia 2020 r. Kodeks sp\u00f3\u0142ek handlowych.  Sp\u00f3\u0142ka przejmuj\u0105ca posiada 100% udzia\u0142\u00f3w w kapitale zak\u0142adowym sp\u00f3\u0142ki przejmowanej i zamiarem \u0142\u0105cz\u0105cych si\u0119 sp\u00f3\u0142ek jest po\u0142\u0105czenie poprzez przeniesienie ca\u0142ego maj\u0105tku sp\u00f3\u0142ki przejmowanej na sp\u00f3\u0142k\u0119 przejmuj\u0105c\u0105 w trybie uproszczonego \u0142\u0105czenia  sp\u00f3\u0142ek,  w  nast\u0119pstwie  czego  sp\u00f3\u0142ka  przejmowana  zostanie  rozwi\u0105zana  bez  przeprowadzenia  post\u0119powania likwidacyjnego,  a  jej  maj\u0105tek  przejdzie  na  sp\u00f3\u0142k\u0119  przejmuj\u0105c\u0105  bez  podwy\u017cszania  kapita\u0142u  zak\u0142adowego  sp\u00f3\u0142ki przejmuj\u0105cej. Zasadniczym celem po\u0142\u0105czenia jest uporz\u0105dkowanie i uproszczenie struktury grupy kapita\u0142owej tworzonej przez CUPRUM Zdrowie sp. z o.o. wraz z popraw\u0105 efektywno\u015bci zarz\u0105dzania i budowania warto\u015bci sp\u00f3\u0142ek zale\u017cnych. CUPRUM Zdrowie sp. z  o.o.  pe\u0142ni  funkcj\u0119  sp\u00f3\u0142ki  holdingowej  dla  podmiot\u00f3w  zale\u017cnych,  w  tym  sp\u00f3\u0142ek  uzdrowiskowych.  Sp\u00f3\u0142ka  Przejmuj\u0105ca skupia kompetencje finansowe i kontrolingowe oraz nadzoru w\u0142a\u015bcicielskiego. Polska Grupa Uzdrowisk sp. z o.o. stanowi centrum  us\u0142ug  wsp\u00f3lnych,  na  rzecz  uzdrowiskowych  sp\u00f3\u0142ek  zale\u017cnych  od  CUPRUM  Zdrowie  sp.  z  o.o.  i  skupia kompetencje w zakresie zarz\u0105dzania i optymalizacji proces\u00f3w zakupowych, projekt\u00f3w inwestycyjnych, koordynacji dzia\u0142a\u0144 marketingowych i komunikacyjnych oraz, w ograniczonym zakresie, w obszarze prawnym. W dniu 28 czerwca 2023 r. Zarz\u0105d KGHM Polska Mied\u017a S.A. podj\u0105\u0142 uchwa\u0142\u0119 w sprawie po\u0142\u0105czenia sp\u00f3\u0142ki CUPRUM Zdrowie sp.  z  o.o.  ze  sp\u00f3\u0142k\u0105  Polska  Grupa  Uzdrowisk  sp.  z  o.o.  oraz  zatwierdzenia  zmiany  Umowy  sp\u00f3\u0142ki  CUPRUM  Zdrowie sp. z o.o. W dniu 14 lipca 2023 r. Zgromadzenia Wsp\u00f3lnik\u00f3w \u0142\u0105cz\u0105cych si\u0119 sp\u00f3\u0142ek wyrazi\u0142y zgod\u0119 na po\u0142\u0105czenie.  W dniu 1 sierpnia 2023 r. powy\u017csze po\u0142\u0105czenie zosta\u0142o zarejestrowane w Krajowym Rejestrze S\u0105dowym.  Nabycie udzia\u0142\u00f3w w sp\u00f3\u0142ce INVEST PV7 sp. z o.o. W dniu 10 pa\u017adziernika 2023 r. KGHM Polska Mied\u017a S.A. naby\u0142a 100% udzia\u0142\u00f3w w sp\u00f3\u0142ce INVEST PV 7 sp. z o.o. - pierwszej z farm  fotowoltaicznych  o  mocy  5,2  MW,  realizuj\u0105c  przej\u0119cie  wynikaj\u0105ce  z  podpisanej  w  dniu  12  wrze\u015bnia  2023  r. przedwst\u0119pnej warunkowej umowy zakupu udzia\u0142\u00f3w w sp\u00f3\u0142kach celowych, posiadaj\u0105cych projekty farm fotowoltaicznych o \u0142\u0105cznej mocy ok. 47 MW. Farmy zlokalizowane s\u0105 w wojew\u00f3dztwach: dolno\u015bl\u0105skim, \u0142\u00f3dzkim, pomorskim i wielkopolskim. Zgodnie z wymogami MSSF 3 Po\u0142\u0105czenia jednostek przeprowadzono analiz\u0119, czy nabyte aktywa i zobowi\u0105zania spe\u0142niaj\u0105 definicj\u0119  przedsi\u0119wzi\u0119cia  i  transakcja  powinna  zosta\u0107  rozliczona  zgodnie  z  MSSF  3  jako  po\u0142\u0105czenie  jednostek,  czy  te\u017c nabyte aktywa nie stanowi\u0105 przedsi\u0119wzi\u0119cia i transakcja powinna zosta\u0107 rozliczona jako nabycie aktyw\u00f3w.  Po  przeprowadzeniu  testu  koncentracji  Grupa  stwierdzi\u0142a,  \u017ce  transakcja  stanowi\u0142a  nabycie  aktyw\u00f3w  i  w  taki  spos\u00f3b zosta\u0142a uj\u0119ta w niniejszym skonsolidowanym sprawozdaniu finansowym.  Nabyte  aktywa  to  rzeczowe  aktywa  trwa\u0142e  stanowi\u0105ce  w  g\u0142\u00f3wnej  mierze  nak\u0142ady  poniesione  na  budow\u0119  farmy fotowoltaicznej (tj. konstrukcje stalowe, koszty EPC) oraz prawa do u\u017cytkowania grunt\u00f3w na podstawie umowy dzier\u017cawy. Schemat Grupy Kapita\u0142owej KGHM Polska Mied\u017a S.A. na dzie\u0144 31 grudnia 2023 r. Jednostka Dominuj\u0105ca KGHM Polska Mied\u017a S.A. PeBeKa S.A. 100% KGHM CUPRUM sp. z o.o. \u2013 CBR 100% Zag\u0142\u0119bie Lubin S.A. 100% MIEDZIOWE CENTRUM ZDROWIA  S.A. 100% CBJ sp. z o.o. 100% INOVA Sp\u00f3\u0142ka z o.o. 100% KGHM ZANAM S.A. 100% KGHM (SHANGHAI) COPPER TRADING CO., LTD. 100% Energetyka  sp. z o.o. 100% WPEC w Legnicy S.A. 100% POL-MIED\u0179 TRANS Sp. z o.o. 100% MERCUS Logistyka sp. z o.o. 100% PHU  Lubinpex  Sp. z o.o. 100% BIPROMET S.A. 100% NITROERG S.A. 87,12% CENTROZ\u0141OM WROC\u0141AW S.A. 100% WMN  \u0141AB\u0118DY  S.A. 84,98% KGHM Metraco S.A. 100% Fundusz Hotele 01 Sp. z o.o. 100% Fundusz Hotele 01 Sp. z o.o. S.K.A. 100% Uzdrowiska K\u0142odzkie S.A. \u2013 Grupa PGU 100% Uzdrowisko Po\u0142czyn Grupa PGU S.A. 100% Uzdrowisko Cieplice Sp. z o.o. \u2013 Grupa PGU 98,85% Uzdrowisko \u015awierad\u00f3w-Czerniawa Sp. z o.o. \u2013 Grupa PGU 99,48% Future 1 Sp\u00f3\u0142ka z o.o. 100% (ci\u0105g dalszy na nast\u0119pnej stronie) NITROERG SERWIS Sp. z o.o 87,12% Polska Grupa Uzdrowisk sp. z o.o. 100% CUPRUM Development sp. z o.o. 100% PMT Linie Kolejowe Sp. z o.o. 100% KGHM Centrum Analityki Sp\u00f3\u0142ka z o.o. 100% Future 3 Sp\u00f3\u0142ka z o.o. 100% Future 4 Sp\u00f3\u0142ka z o.o. 100% Future 5 Sp\u00f3\u0142ka z o.o. 100% OOO ZANAM VOSTOK 100% TUW Cuprum * 99,49% Invest PV 7 Sp. z o.o. Future 1 Sp\u00f3\u0142ka z o.o. 100% KGHM INTERNATIONAL LTD. 100% FNX Mining Company Inc. 100% 0899196 B.C. Ltd. 100% CENTENARIO HOLDINGS LTD. 100% Minera Carrizalillo SpA 100% KGHM Chile SpA 100% FRANKE HOLDINGS LTD. 100% DMC Mining Services Ltd. 100% Quadra FNX Holdings Partnership 100% DMC Mining Services Mexico, S.A. de C.V. 100% FNX Mining Company USA Inc. 100% DMC Mining Services Corporation 100% Robinson Holdings (USA) Ltd. 100% Wendover Bulk Transhipment Company 100% Robinson Nevada Mining Company 100% Carlota Holdings Company 100% Carlota Copper Company 100% KGHMI HOLDINGS LTD. 100% Quadra FNX Holdings Chile Limitada 100% Aguas de la Sierra Limitada 100% Quadra FNX FFI S.\u00e1 r.l. 100% KGHM AJAX MINING INC. 80% Sugarloaf Ranches Ltd. 80% KGHM Kupfer AG 100% DMC Mining Services Colombia SAS 100% DMC Mining Services (UK) Ltd. 100% DMC Mining Services Chile SpA 100%",
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    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
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    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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  "fact-412": {
   "value": "obj\u0119\u0142a skonsolidowanym sprawozdaniem  finansowym 63 jednostki zale\u017cn Nota 12.11 Sk\u0142ad Grupy Kapita\u0142owej Procentowy udzia\u0142 Grupy Nazwa jednostki Siedziba stan na  31.12.2023 stan na  31.12.2022 BIPROMET S.A. Katowice 100 100 CBJ sp. z o.o. Lubin 100 100 CENTROZ\u0141OM WROC\u0141AW S.A. Wroc\u0142aw 100 100 Polska Grupa Uzdrowisk sp. z o.o. (dawniej CUPRUM Zdrowie sp. z o.o.) Wroc\u0142aw 100 100 \"Energetyka\" sp. z o.o. Lubin 100 100 Fundusz Hotele 01 Sp. z o.o. Wroc\u0142aw 100 100 Fundusz Hotele 01 Sp. z o.o. S.K.A. Wroc\u0142aw 100 100 INOVA Sp\u00f3\u0142ka z o.o. Lubin 100 100 KGHM CUPRUM  sp. z o.o. - CBR Wroc\u0142aw 100 100 CUPRUM Development sp. z o.o. Wroc\u0142aw 100 100 KGHM Kupfer AG  Wei\u00dfwasser 100 100 KGHM Metraco S.A. Legnica 100 100 KGHM (SHANGHAI) COPPER TRADING CO., LTD. Shanghai 100 100 KGHM TFI S.A. Wroc\u0142aw - 100 KGHM ZANAM S.A. Polkowice 100 100 \"MIEDZIOWE CENTRUM ZDROWIA\" S.A. Lubin 100 100 NITROERG S.A. Bieru\u0144 87,12 87,12 NITROERG SERWIS Sp. z o.o.  Wilk\u00f3w 87,12 87,12 PeBeKa S.A. Lubin 100 100 MERCUS Logistyka sp. z o.o.  Polkowice 100 100 PHU \"Lubinpex\" Sp. z o.o. Lubin 100 100 Future 1 Sp. z o.o. Lubin 100 100 KGHM Centrum Analityki Sp. z o.o.  Lubin 100 100 Future 3 Sp. z o.o. Lubin 100 100 Future 4 Sp. z o.o. Lubin 100 100 Future 5 Sp. z o.o. Lubin 100 100 PMT Linie Kolejowe Sp. z o.o.  Owczary 100 100 POL-MIED\u0179 TRANS  Sp. z o.o. Lubin 100 100 Polska Grupa Uzdrowisk sp. z o.o. Wroc\u0142aw - 100 Uzdrowisko Cieplice Sp. z o.o.-Grupa PGU Jelenia G\u00f3ra 98,85 98,85 Uzdrowiska K\u0142odzkie S.A. - Grupa PGU Polanica Zdr\u00f3j 100 100 Uzdrowisko Po\u0142czyn Grupa PGU S.A. Po\u0142czyn Zdr\u00f3j 100 100 Uzdrowisko \u015awierad\u00f3w-Czerniawa Sp. z o.o.-Grupa PGU \u015awierad\u00f3w Zdr\u00f3j 99,48 99,40 WMN \"\u0141AB\u0118DY\" S.A. Gliwice 84,98 84,98 WPEC w Legnicy S.A. Legnica 100 100 Zag\u0142\u0119bie Lubin S.A. Lubin 100 100 OOO ZANAM VOSTOK Gaj (Rosja) 100 100 Invest PV 7 Sp. z o.o. Lubin 100 - TUW Cuprum  Lubin 99,49 99,49 Procentowy udzia\u0142 Grupy Nazwa jednostki Siedziba stan na  31.12.2023 stan na  31.12.2022 Grupa Kapita\u0142owa KGHM INTERNATIONAL LTD. KGHM INTERNATIONAL LTD. Kanada 100 100 KGHM AJAX MINING INC. Kanada 80 80 Sugarloaf Ranches Ltd. Kanada 80 80 KGHMI HOLDINGS LTD. Kanada 100 100 Quadra FNX Holdings Chile Limitada Chile 100 100 Aguas de la Sierra Limitada Chile 100 100 Quadra FNX FFI S.\u00e0 r.l. Luksemburg 100 100 Robinson Holdings (USA) Ltd. USA 100 100 Wendover Bulk Transhipment Company USA 100 100 Robinson Nevada Mining Company USA 100 100 Carlota Holdings Company USA 100 100 Carlota Copper Company USA 100 100 FNX Mining Company Inc. Kanada 100 100 DMC Mining Services Ltd. Kanada 100 100 Quadra FNX Holdings Partnership Kanada 100 100 DMC Mining Services Mexico, S.A. de C.V.  Meksyk 100 100 FNX Mining Company USA Inc. USA 100 100 DMC Mining Services Corporation USA 100 100 Centenario Holdings Ltd. Kanada 100 100 Minera Carrizalillo SpA Chile 100 100 KGHM Chile SpA  Chile 100 100 FRANKE HOLDINGS LTD.  Kanada 100 100 0899196 B.C. Ltd. Kanada 100 100 DMC Mining Services (UK) Ltd. Wielka Brytania 100 100 DMC Mining Services Colombia SAS Kolumbia 100 100 DMC Mining Services Chile SpA Chile 100 100 Zmiany w strukturze organizacyjnej Grupy Kapita\u0142owej KGHM Polska Mied\u017a S.A. Po\u0142\u0105czenia Sp\u00f3\u0142ek: CUPRUM Zdrowie sp. z o.o. (sp\u00f3\u0142ka przejmuj\u0105ca) i Polska Grupa Uzdrowisk sp\u00f3\u0142ka z o.o. (sp\u00f3\u0142ka przejmowana) W  dniu  4  maja  2023  r.  w  Monitorze  S\u0105dowym  i  Gospodarczym  zosta\u0142o  zamieszczone  og\u0142oszenie  \u2013  Plan  Po\u0142\u0105czenia uzgodniony  w  dniu  26  kwietnia  2023  r.  pomi\u0119dzy  Zarz\u0105dem  sp\u00f3\u0142ki  przejmuj\u0105cej,  a  Zarz\u0105dem  sp\u00f3\u0142ki  przejmowanej, dzia\u0142aj\u0105cymi stosownie do art. 491 i nast\u0119pnych Ustawy z dnia 15 wrze\u015bnia 2020 r. Kodeks sp\u00f3\u0142ek handlowych.  Sp\u00f3\u0142ka przejmuj\u0105ca posiada 100% udzia\u0142\u00f3w w kapitale zak\u0142adowym sp\u00f3\u0142ki przejmowanej i zamiarem \u0142\u0105cz\u0105cych si\u0119 sp\u00f3\u0142ek jest po\u0142\u0105czenie poprzez przeniesienie ca\u0142ego maj\u0105tku sp\u00f3\u0142ki przejmowanej na sp\u00f3\u0142k\u0119 przejmuj\u0105c\u0105 w trybie uproszczonego \u0142\u0105czenia  sp\u00f3\u0142ek,  w  nast\u0119pstwie  czego  sp\u00f3\u0142ka  przejmowana  zostanie  rozwi\u0105zana  bez  przeprowadzenia  post\u0119powania likwidacyjnego,  a  jej  maj\u0105tek  przejdzie  na  sp\u00f3\u0142k\u0119  przejmuj\u0105c\u0105  bez  podwy\u017cszania  kapita\u0142u  zak\u0142adowego  sp\u00f3\u0142ki przejmuj\u0105cej. Zasadniczym celem po\u0142\u0105czenia jest uporz\u0105dkowanie i uproszczenie struktury grupy kapita\u0142owej tworzonej przez CUPRUM Zdrowie sp. z o.o. wraz z popraw\u0105 efektywno\u015bci zarz\u0105dzania i budowania warto\u015bci sp\u00f3\u0142ek zale\u017cnych. CUPRUM Zdrowie sp. z  o.o.  pe\u0142ni  funkcj\u0119  sp\u00f3\u0142ki  holdingowej  dla  podmiot\u00f3w  zale\u017cnych,  w  tym  sp\u00f3\u0142ek  uzdrowiskowych.  Sp\u00f3\u0142ka  Przejmuj\u0105ca skupia kompetencje finansowe i kontrolingowe oraz nadzoru w\u0142a\u015bcicielskiego. Polska Grupa Uzdrowisk sp. z o.o. stanowi centrum  us\u0142ug  wsp\u00f3lnych,  na  rzecz  uzdrowiskowych  sp\u00f3\u0142ek  zale\u017cnych  od  CUPRUM  Zdrowie  sp.  z  o.o.  i  skupia kompetencje w zakresie zarz\u0105dzania i optymalizacji proces\u00f3w zakupowych, projekt\u00f3w inwestycyjnych, koordynacji dzia\u0142a\u0144 marketingowych i komunikacyjnych oraz, w ograniczonym zakresie, w obszarze prawnym. W dniu 28 czerwca 2023 r. Zarz\u0105d KGHM Polska Mied\u017a S.A. podj\u0105\u0142 uchwa\u0142\u0119 w sprawie po\u0142\u0105czenia sp\u00f3\u0142ki CUPRUM Zdrowie sp.  z  o.o.  ze  sp\u00f3\u0142k\u0105  Polska  Grupa  Uzdrowisk  sp.  z  o.o.  oraz  zatwierdzenia  zmiany  Umowy  sp\u00f3\u0142ki  CUPRUM  Zdrowie sp. z o.o. W dniu 14 lipca 2023 r. Zgromadzenia Wsp\u00f3lnik\u00f3w \u0142\u0105cz\u0105cych si\u0119 sp\u00f3\u0142ek wyrazi\u0142y zgod\u0119 na po\u0142\u0105czenie.  W dniu 1 sierpnia 2023 r. powy\u017csze po\u0142\u0105czenie zosta\u0142o zarejestrowane w Krajowym Rejestrze S\u0105dowym.  Nabycie udzia\u0142\u00f3w w sp\u00f3\u0142ce INVEST PV7 sp. z o.o. W dniu 10 pa\u017adziernika 2023 r. KGHM Polska Mied\u017a S.A. naby\u0142a 100% udzia\u0142\u00f3w w sp\u00f3\u0142ce INVEST PV 7 sp. z o.o. - pierwszej z farm  fotowoltaicznych  o  mocy  5,2  MW,  realizuj\u0105c  przej\u0119cie  wynikaj\u0105ce  z  podpisanej  w  dniu  12  wrze\u015bnia  2023  r. przedwst\u0119pnej warunkowej umowy zakupu udzia\u0142\u00f3w w sp\u00f3\u0142kach celowych, posiadaj\u0105cych projekty farm fotowoltaicznych o \u0142\u0105cznej mocy ok. 47 MW. Farmy zlokalizowane s\u0105 w wojew\u00f3dztwach: dolno\u015bl\u0105skim, \u0142\u00f3dzkim, pomorskim i wielkopolskim. Zgodnie z wymogami MSSF 3 Po\u0142\u0105czenia jednostek przeprowadzono analiz\u0119, czy nabyte aktywa i zobowi\u0105zania spe\u0142niaj\u0105 definicj\u0119  przedsi\u0119wzi\u0119cia  i  transakcja  powinna  zosta\u0107  rozliczona  zgodnie  z  MSSF  3  jako  po\u0142\u0105czenie  jednostek,  czy  te\u017c nabyte aktywa nie stanowi\u0105 przedsi\u0119wzi\u0119cia i transakcja powinna zosta\u0107 rozliczona jako nabycie aktyw\u00f3w.  Po  przeprowadzeniu  testu  koncentracji  Grupa  stwierdzi\u0142a,  \u017ce  transakcja  stanowi\u0142a  nabycie  aktyw\u00f3w  i  w  taki  spos\u00f3b zosta\u0142a uj\u0119ta w niniejszym skonsolidowanym sprawozdaniu finansowym.  Nabyte  aktywa  to  rzeczowe  aktywa  trwa\u0142e  stanowi\u0105ce  w  g\u0142\u00f3wnej  mierze  nak\u0142ady  poniesione  na  budow\u0119  farmy fotowoltaicznej (tj. konstrukcje stalowe, koszty EPC) oraz prawa do u\u017cytkowania grunt\u00f3w na podstawie umowy dzier\u017cawy.  Schemat Grupy Kapita\u0142owej KGHM Polska Mied\u017a S.A. na dzie\u0144 31 grudnia 2023 r.   Jednostka Dominuj\u0105ca KGHM Polska Mied\u017a S.A. PeBeKa S.A. 100% KGHM CUPRUM sp. z o.o. \u2013 CBR 100% Zag\u0142\u0119bie Lubin S.A. 100% MIEDZIOWE CENTRUM ZDROWIA  S.A. 100% CBJ sp. z o.o. 100% INOVA Sp\u00f3\u0142ka z o.o. 100% KGHM ZANAM S.A. 100% KGHM (SHANGHAI) COPPER TRADING CO., LTD. 100% Energetyka  sp. z o.o. 100% WPEC w Legnicy S.A. 100% POL-MIED\u0179 TRANS Sp. z o.o. 100% MERCUS Logistyka sp. z o.o. 100% PHU  Lubinpex  Sp. z o.o. 100% BIPROMET S.A. 100% NITROERG S.A. 87,12% CENTROZ\u0141OM WROC\u0141AW S.A. 100% WMN  \u0141AB\u0118DY  S.A. 84,98% KGHM Metraco S.A. 100% Fundusz Hotele 01 Sp. z o.o. 100% Fundusz Hotele 01 Sp. z o.o. S.K.A. 100% Uzdrowiska K\u0142odzkie S.A. \u2013 Grupa PGU 100% Uzdrowisko Po\u0142czyn Grupa PGU S.A. 100% Uzdrowisko Cieplice Sp. z o.o. \u2013 Grupa PGU 98,85% Uzdrowisko \u015awierad\u00f3w-Czerniawa Sp. z o.o. \u2013 Grupa PGU 99,48% Future 1 Sp\u00f3\u0142ka z o.o. 100% (ci\u0105g dalszy na nast\u0119pnej stronie) NITROERG SERWIS Sp. z o.o 87,12% Polska Grupa Uzdrowisk sp. z o.o. 100% CUPRUM Development sp. z o.o. 100% PMT Linie Kolejowe Sp. z o.o. 100% KGHM Centrum Analityki Sp\u00f3\u0142ka z o.o. 100% Future 3 Sp\u00f3\u0142ka z o.o. 100% Future 4 Sp\u00f3\u0142ka z o.o. 100% Future 5 Sp\u00f3\u0142ka z o.o. 100% OOO ZANAM VOSTOK 100% TUW Cuprum * 99,49% Invest PV 7 Sp. z o.o. 100% Future 1 Sp\u00f3\u0142ka z o.o. 100% KGHM INTERNATIONAL LTD. 100% FNX Mining Company Inc. 100% 0899196 B.C. Ltd. 100% CENTENARIO HOLDINGS LTD. 100% Minera Carrizalillo SpA 100% KGHM Chile SpA 100% FRANKE HOLDINGS LTD. 100% DMC Mining Services Ltd. 100% Quadra FNX Holdings Partnership 100% DMC Mining Services Mexico, S.A. de C.V. 100% FNX Mining Company USA Inc. 100% DMC Mining Services Corporation 100% Robinson Holdings (USA) Ltd. 100% Wendover Bulk Transhipment Company 100% Robinson Nevada Mining Company 100% Carlota Holdings Company 100% Carlota Copper Company 100% KGHMI HOLDINGS LTD. 100% Quadra FNX Holdings Chile Limitada 100% Aguas de la Sierra Limitada 100% Quadra FNX FFI S.\u00e1 r.l. 100% KGHM AJAX MINING INC. 80% Sugarloaf Ranches Ltd. 80% KGHM Kupfer AG 100% DMC Mining Services Colombia SAS 100% DMC Mining Services (UK) Ltd. 100% DMC Mining Services Chile SpA 100%",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInSubsidiariesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "wyceni\u0142a metod\u0105 praw w\u0142<span class=\"_ _3\"></span>asno\u015bci udzia\u0142y w <span class=\"_ _3\"></span>dw\u00f3ch wsp\u00f3lnych przedsi\u0119wzi\u0119ciach (Sierra Go<span class=\"_ _3\"></span>rda S.C.M. <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\"> NANO<span class=\"_ _4\"></span> </span>CARBON Sp. z<span class=\"_ _4\"></span> o.o. w likwidacji<span class=\"_ _4\"></span>).<span class=\"_ _3c\"> </span>  Cz\u0119\u015b\u0107 6 \u2013<span class=\"ff1\"> </span>Zaan<span class=\"_ _3\"></span>ga\u017cowanie we wsp\u00f3lne p<span class=\"_ _3\"></span>rzedsi\u0119wzi\u0119cia<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Pozycja <span class=\"_ _2\"> </span>z<span class=\"ff3\">aanga\u017cowanie <span class=\"_ _2\"> </span>we <span class=\"_ _12\"> </span>wsp\u00f3lne <span class=\"_ _2\"> </span>przedsi\u0119wzi\u0119cia <span class=\"_ _2\"> </span>obejmuje:<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>inwestycje <span class=\"_ _12\"> </span>we <span class=\"_ _2\"> </span>wsp\u00f3lne <span class=\"_ _12\"> </span>przeds<span class=\"_ _4\"></span>i\u0119wzi\u0119cia <span class=\"_ _2\"> </span>wyceniane </span>metod\u0105 praw <span class=\"_ _4\"></span>w\u0142asno\u015bci oraz<span class=\"_ _4\"></span> po\u017cyczki ud<span class=\"_ _4\"></span>zielone wsp\u00f3lnym<span class=\"ff2\"> </span>pr<span class=\"_ _4\"></span>zedsi\u0119wzi<span class=\"_ _4\"></span>\u0119ciom<span class=\"ff2\">. </span>Grupa <span class=\"_ _11\"> </span>kwalifikuje <span class=\"_ _15\"> </span>do <span class=\"_ _11\"> </span>inwestycji <span class=\"_ _11\"> </span>wycenianych <span class=\"_ _15\"> </span>met<span class=\"_ _4\"></span>od\u0105 <span class=\"_ _15\"> </span>praw <span class=\"_ _11\"> </span>w\u0142asno\u015bci <span class=\"_ _11\"> </span>udzia\u0142y <span class=\"_ _15\"> </span>we <span class=\"_ _15\"> </span>wsp\u00f3l<span class=\"_ _4\"></span>nych <span class=\"_ _15\"> </span>przedsi\u0119wzi\u0119ciach<span class=\"_ _4\"></span> b\u0119d\u0105cych <span class=\"_ _0\"></span>wsp\u00f3lnymi <span class=\"_ _0\"></span>ustaleniam<span class=\"_ _4\"></span>i <span class=\"_ _0\"></span>umownymi, <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>kt\u00f3rych <span class=\"_ _0\"></span>strony <span class=\"_ _0\"></span>sprawuj\u0105ce <span class=\"_ _0\"></span>wsp\u00f3\u0142kontrol\u0119 <span class=\"_ _0\"></span>maj\u0105 <span class=\"_ _f\"></span>prawa <span class=\"_ _1\"> </span>do <span class=\"_ _0\"> </span>aktyw\u00f3w netto <span class=\"_ _15\"> </span>tej <span class=\"_ _14\"> </span>jednostki. <span class=\"_ _15\"> </span>Wsp\u00f3\u0142k<span class=\"_ _4\"></span>ontrola <span class=\"_ _15\"> </span>wyst\u0119puje <span class=\"_ _15\"> </span>w\u00f3wczas, <span class=\"_ _15\"> </span>gdy <span class=\"_ _15\"> </span>decyzje <span class=\"_ _15\"> </span>dotycz\u0105ce <span class=\"_ _15\"> </span>istotnej <span class=\"_ _14\"> </span>dzia<span class=\"_ _4\"></span>\u0142alno\u015bci <span class=\"_ _15\"> </span>wsp\u00f3lnych przedsi\u0119wzi\u0119\u0107 w<span class=\"_ _4\"></span>ymagaj\u0105 jednom<span class=\"_ _4\"></span>y\u015blnej zgody <span class=\"_ _4\"></span>stron wsp<span class=\"_ _4\"></span>\u00f3\u0142kontroluj\u0105cych.<span class=\"ff2\">  </span>Inwestycje <span class=\"_ _f\"></span>te <span class=\"_ _f\"></span>pocz\u0105tkowo <span class=\"_ _f\"></span>ujmuje <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _f\"></span>wed\u0142ug <span class=\"_ _f\"></span>ceny <span class=\"_ _f\"></span>nabycia. <span class=\"_ _f\"></span>Udzia\u0142 <span class=\"_ _f\"></span>Grupy <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>zysku <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>raci<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>jednostek <span class=\"_ _f\"></span>wycenianych metod\u0105 praw w\u0142asno\u015bci (ustalony z <span class=\"_ _3\"></span>uwzgl\u0119dnien<span class=\"_ _4\"></span>iem wp\u0142ywu wycen do <span class=\"_ _3\"></span>warto\u015bci godziwej z dnia <span class=\"_ _3\"></span>nabycia<span class=\"ff2\"> inwestycji) od </span>dnia <span class=\"_ _10\"> </span>nabycia <span class=\"_ _10\"> </span>ujmuje  si\u0119 <span class=\"_ _11\"> </span><span class=\"ff2\">w <span class=\"_ _19\"> </span>wyniku <span class=\"_ _10\"> </span>finansowym</span>, <span class=\"_ _10\"> </span>za\u015b <span class=\"_ _10\"> </span>jej <span class=\"_ _10\"> </span>udzia\u0142  w <span class=\"_ _11\"> </span>zmianach  stanu <span class=\"_ _10\"> </span>zakumulowa<span class=\"_ _4\"></span>nych <span class=\"_ _10\"> </span>pozosta<span class=\"_ _4\"></span>\u0142ych ca\u0142kowitych d<span class=\"_ _4\"></span>ochod\u00f3w od dnia <span class=\"_ _4\"></span>nabycia w<span class=\"ff2\"> </span>odp<span class=\"_ _4\"></span>owiedniej p<span class=\"_ _4\"></span>ozycji za<span class=\"_ _4\"></span>kumulowan<span class=\"_ _4\"></span>ych ca\u0142kowityc<span class=\"_ _4\"></span>h dochod\u00f3w. <span class=\"ff2\"> </span>Niezrealizowane zyski i <span class=\"_ _3\"></span>straty z <span class=\"_ _3\"></span>tytu\u0142u transakcji <span class=\"_ _3\"></span>pomi\u0119dzy inwestorem a wsp\u00f3lnym <span class=\"_ _3\"></span>przedsi\u0119wz<span class=\"_ _4\"></span>i\u0119ciem s\u0105 <span class=\"_ _3\"></span>eliminowan<span class=\"_ _4\"></span>e w  kw<span class=\"_ _4\"></span>ocie <span class=\"_ _2\"> </span>odpowiadaj\u0105cej  ud<span class=\"_ _4\"></span>zia\u0142owi <span class=\"_ _2\"> </span>inwestora <span class=\"_ _2\"> </span>w  tych <span class=\"_ _12\"> </span>zyskach/<span class=\"ff2\">(stratach</span>) <span class=\"_ _2\"> </span>w  koresp<span class=\"_ _4\"></span>ondencji <span class=\"_ _2\"> </span>z  war<span class=\"_ _4\"></span>to\u015bci\u0105 <span class=\"_ _12\"> </span>bilansow\u0105<span class=\"_ _4\"></span> udzia\u0142u <span class=\"_ _17\"> </span>Grupy <span class=\"_ _1f\"> </span>w <span class=\"_ _17\"> </span>tej <span class=\"_ _1f\"> </span>jednostce. <span class=\"_ _17\"> </span>W <span class=\"_ _1f\"> </span>sytuacji, <span class=\"_ _17\"> </span>gdy <span class=\"_ _1f\"> </span>na <span class=\"_ _17\"> </span>dzie\u0144 <span class=\"_ _17\"> </span>ko<span class=\"_ _3\"></span>\u0144cz\u0105cy <span class=\"_ _17\"> </span>okres <span class=\"_ _1f\"> </span>sprawozda<span class=\"_ _4\"></span>wczy <span class=\"_ _17\"> </span>udzia\u0142 <span class=\"_ _1f\"> </span>Grupy w <span class=\"ff3\">niezrealiz<span class=\"_ _4\"></span>owanym <span class=\"_ _11\"> </span>zysku <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>transakcjach <span class=\"_ _11\"> </span>pomi\u0119dz<span class=\"_ _4\"></span>y <span class=\"_ _11\"> </span>Grup\u0105 <span class=\"_ _10\"> </span>a <span class=\"_ _15\"> </span>wsp\u00f3lnym <span class=\"_ _11\"> </span>przedsi\u0119wzi<span class=\"_ _4\"></span>\u0119ciem <span class=\"_ _10\"> </span>przekracza <span class=\"_ _11\"> </span>warto\u015b\u0107 </span>bilansow\u0105 inwestycji <span class=\"_ _3\"></span>w t\u0119 <span class=\"_ _3\"></span>jednostk\u0119, udzia\u0142 <span class=\"_ _3\"></span>Grupy w <span class=\"_ _3\"></span>tych zyskach <span class=\"_ _3\"></span>podlega eliminacji do<span class=\"_ _3\"></span> poziomu bilansowego <span class=\"_ _3\"></span>udzia\u0142u<span class=\"_ _4\"></span> Grupy w tej <span class=\"_ _3\"></span><span class=\"ff3\">jednostce. Eliminacji<span class=\"_ _4\"></span> niezrealizowanych zysk\u00f3w w proporcji do udzia\u0142\u00f3w Grupy, nierozliczonych w okresie, </span>w  kt\u00f3rym  nast\u0105<span class=\"_ _4\"></span>pi\u0142a  transakcja,<span class=\"_ _4\"></span>  dokonuj<span class=\"_ _4\"></span>e  si\u0119  w  kol<span class=\"_ _4\"></span>ejnych  okresach  s<span class=\"_ _4\"></span>prawozdawcz<span class=\"_ _4\"></span>ych  w  mom<span class=\"_ _4\"></span>encie,  gdy  war<span class=\"_ _4\"></span>to\u015b\u0107 bilansowa udzia<span class=\"_ _4\"></span>\u0142u Grupy w t<span class=\"_ _4\"></span>ej jednostce osi\u0105<span class=\"_ _4\"></span>gnie warto\u015b\u0107 pow<span class=\"_ _4\"></span>y\u017cej zera.<span class=\"ff2\"> </span>Inwestycja <span class=\"_ _10\"> </span>testowana <span class=\"_ _10\"> </span>jest <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>utrat\u0119 <span class=\"_ _11\"> </span>warto\u015bci <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>przypadku <span class=\"_ _10\"> </span>wyst\u0105pienia <span class=\"_ _10\"> </span>przes\u0142anek <span class=\"_ _11\"> </span>wskazuj\u0105cych <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>mo\u017cliwo\u015b\u0107 wyst\u0105pienia<span class=\"ff2\"> utra<span class=\"_ _4\"></span>ty <span class=\"ff3\">warto\u015bci p<span class=\"_ _4\"></span>oprzez wyliczen<span class=\"_ _4\"></span>ie warto\u015bci <span class=\"_ _4\"></span>odzyskiw<span class=\"_ _4\"></span>alnej.<span class=\"ff2\"> </span></span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Istnienie wsp<span class=\"_ _4\"></span>\u00f3\u0142kontroli<span class=\"ff1\"> </span>Grupa <span class=\"_ _3\"></span>Kapita\u0142owa <span class=\"_ _3\"></span>kwalifikuje <span class=\"_ _f\"></span>jako <span class=\"_ _f\"></span>wsp\u00f3lne <span class=\"_ _3\"></span>przedsi\u0119wzi\u0119cie <span class=\"_ _3\"></span>zgodnie <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>MSSF <span class=\"_ _f\"></span>11 <span class=\"_ _3\"></span>sp\u00f3\u0142k\u0119 <span class=\"_ _f\"></span>Sierra <span class=\"_ _3\"></span>Gorda<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span></span>S.C.M. <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>siedzib\u0105 w <span class=\"ff3\">Chile, <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>kt\u00f3rej <span class=\"_ _11\"> </span>udzia\u0142 <span class=\"_ _15\"> </span>kapita\u0142ow<span class=\"_ _4\"></span>y <span class=\"_ _15\"> </span>KGHM <span class=\"_ _11\"> </span>INTERNATIONA<span class=\"_ _4\"></span>L <span class=\"_ _11\"> </span>LTD. <span class=\"_ _15\"> </span>wynosi <span class=\"_ _11\"> </span>55%. <span class=\"_ _15\"> </span>Kwalifikacji <span class=\"_ _10\"> </span>Sierra <span class=\"_ _15\"> </span>Gorda <span class=\"_ _11\"> </span>S.C.M. </span>do<span class=\"ls0\"> <span class=\"ff3\">kategorii <span class=\"_ _11\"> </span>wsp\u00f3lnych <span class=\"_ _15\"> </span>przedsi\u0119wzi\u0119\u0107, <span class=\"_ _11\"> </span>mimo <span class=\"_ _15\"> </span>55% <span class=\"_ _15\"> </span>udzia\u0142u <span class=\"_ _15\"> </span>Grupy <span class=\"_ _15\"> </span>Kapita\u0142owej, <span class=\"_ _11\"> </span>dokonano <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>podstawie <span class=\"_ _15\"> </span>analizy </span></span>warunk\u00f3w <span class=\"_ _f\"></span>porozumie\u0144 <span class=\"_ _f\"></span>pomi\u0119dzy<span class=\"ff2\"> <span class=\"_ _0\"></span></span>stronami <span class=\"_ _f\"></span>oraz <span class=\"_ _0\"></span>ustale\u0144 <span class=\"_ _f\"></span>umownych, <span class=\"_ _f\"></span>kt\u00f3re <span class=\"_ _0\"></span>wskaza\u0142y <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>sprawowanie <span class=\"_ _f\"></span>wsp\u00f3\u0142kontroli. Zgodnie <span class=\"_ _3\"></span>z <span class=\"ff3\">war<span class=\"_ _4\"></span>unkami porozumie\u0144 <span class=\"_ _3\"></span>wszystkie istotne <span class=\"_ _3\"></span>dzia\u0142ania Sie<span class=\"_ _3\"></span>rra Gorda <span class=\"_ _3\"></span>S.C.M. <span class=\"_ _3\"></span>wymagaj\u0105 jednomy\u015blnej <span class=\"_ _3\"></span>zgody obu </span>w\u0142a\u015bcicieli. <span class=\"_ _11\"> </span>W<span class=\"ff2\"> </span>powo\u0142ywanej <span class=\"_ _11\"> </span>Radzie <span class=\"_ _15\"> </span>w\u0142a\u015bcicieli <span class=\"_ _11\"> </span>Grupa <span class=\"_ _15\"> </span>oraz <span class=\"_ _11\"> </span>pozostali <span class=\"_ _15\"> </span>w\u0142a\u015bciciele <span class=\"_ _11\"> </span>maj\u0105 <span class=\"_ _15\"> </span>po <span class=\"_ _15\"> </span>trzech <span class=\"_ _11\"> </span>cz\u0142onk\u00f3w. <span class=\"_ _11\"> </span>Rada w\u0142a\u015bcicieli <span class=\"_ _14\"> </span>podejmuj<span class=\"_ _4\"></span>e <span class=\"_ _14\"> </span>decyzje <span class=\"_ _14\"> </span>strategiczn<span class=\"_ _4\"></span>e <span class=\"_ _14\"> </span>i<span class=\"ff2\"> </span>sprawuje <span class=\"_ _14\"> </span>nadz\u00f3r <span class=\"_ _15\"> </span>nad <span class=\"_ _14\"> </span>ich <span class=\"_ _c\"> </span>wykonaniem. <span class=\"_ _14\"> </span>Za<span class=\"_ _4\"></span>twierdza <span class=\"_ _15\"> </span>r\u00f3wnie\u017c <span class=\"_ _14\"> </span>sk\u0142<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>d najwy\u017cszej <span class=\"_ _3\"></span>kadry <span class=\"_ _3\"></span>menad\u017cerskiej. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>okresie <span class=\"_ _3\"></span>sprawozdawczym <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>uleg\u0142y <span class=\"_ _3\"></span>zmianie <span class=\"_ _3\"></span>postanowienia, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _3\"></span>by\u0142y <span class=\"_ _3\"></span>podsta<span class=\"_ _3\"></span>w\u0105 kwalifikacji inwes<span class=\"_ _4\"></span>tycji do kat<span class=\"_ _4\"></span>egorii wsp\u00f3ln<span class=\"_ _4\"></span>ych przedsi<span class=\"_ _4\"></span>\u0119wzi\u0119\u0107.<span class=\"ff2\"> </span>Zgodnie <span class=\"_ _3\"></span>z os\u0105dem <span class=\"_ _3\"></span>Grupy, <span class=\"_ _3\"></span>po\u017cyczki udzielone <span class=\"_ _3\"></span>wsp\u00f3lnemu <span class=\"_ _3\"></span>przeds<span class=\"_ _4\"></span>i\u0119wzi\u0119ciu <span class=\"_ _3\"></span><span class=\"ff2\">Sierra Gorda <span class=\"_ _3\"></span>S.C.M. <span class=\"_ _3\"></span></span>nie <span class=\"_ _3\"></span>spe\u0142niaj\u0105 kryteri\u00f3w uznania  za  inwestycj\u0119  netto  we  wsp\u00f3lne  przedsi\u0119<span class=\"_ _4\"></span>wzi\u0119cie  <span class=\"ff2\">z </span>uwagi  na  to,  \u017ce  rozliczenie  po\u017cyczek  jest  planowane i <span class=\"ff3\">prawdopodobn<span class=\"_ _4\"></span>e w daj\u0105cej si\u0119 p<span class=\"_ _4\"></span>rzewidzie\u0107 pr<span class=\"_ _4\"></span>zysz\u0142o\u015bci.<span class=\"ff2\"> </span></span>Nota 6.1 Wsp\u00f3ln<span class=\"_ _4\"></span>e przedsi\u0119w<span class=\"_ _4\"></span>zi\u0119cia wyceni<span class=\"_ _4\"></span>ane met<span class=\"_ _4\"></span>od\u0105 praw w<span class=\"_ _4\"></span>\u0142asno\u015bci<span class=\"ff1\"> </span>W <span class=\"_ _15\"> </span>okresie <span class=\"_ _15\"> </span>por\u00f3wnawcz<span class=\"_ _4\"></span>ym <span class=\"_ _15\"> </span>nast\u0105pi\u0142a <span class=\"_ _15\"> </span>zmiana <span class=\"_ _11\"> </span>partnera <span class=\"_ _15\"> </span>Grupy <span class=\"_ _11\"> </span>Kapita\u0142owej <span class=\"_ _15\"> </span>KGHM <span class=\"_ _15\"> </span>Polska <span class=\"_ _15\"> </span>Mied\u017a <span class=\"_ _15\"> </span>S.A. <span class=\"_ _15\"> </span>we <span class=\"_ _15\"> </span>wsp\u00f3lnym<span class=\"_ _4\"></span> przedsi\u0119wzi\u0119ciu Sierra <span class=\"_ _3\"></span>Gorda <span class=\"_ _3\"></span>S.C.M. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>dniu <span class=\"_ _3\"></span>22 lutego <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>zako\u0144czy\u0142a <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>transakcja sprzeda\u017cy 45% <span class=\"_ _3\"></span>udzia\u0142\u00f3w <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>Sierra Gorda S.C.M. <span class=\"_ _3\"></span>przez Sumitomo Metal M<span class=\"_ _3\"></span>ining Co., <span class=\"_ _3\"></span>Ltd. oraz Sumitomo <span class=\"_ _3\"></span>Corporatio<span class=\"_ _4\"></span>n do <span class=\"_ _3\"></span>South32 Limited, <span class=\"_ _3\"></span>australijski<span class=\"_ _4\"></span>ej grupy g\u00f3rniczej <span class=\"_ _19\"> </span>z <span class=\"_ _11\"> </span>siedzib\u0105  w<span class=\"ff2\"> </span>Perth. <span class=\"_ _10\"> </span>Transakcja <span class=\"_ _10\"> </span>zosta\u0142a<span class=\"ff2\"> </span>przeprowadz<span class=\"_ _4\"></span>ona  na <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>dstawie  um\u00f3w <span class=\"_ _10\"> </span>sprzeda\u017cy <span class=\"_ _19\"> </span>zawartych <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>dniu 14<span class=\"ls0\"> <span class=\"ff3\">pa\u017adziernika <span class=\"_ _4\"></span>2021 r<span class=\"_ _4\"></span>. <span class=\"ff2\"> </span></span></span>Nowy <span class=\"_ _3\"></span>partner <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>globalnie <span class=\"_ _3\"></span>zdywers<span class=\"ff3\">yfikowana <span class=\"_ _3\"></span>firma <span class=\"_ _3\"></span>wydobywcza i <span class=\"_ _3\"></span>met<span class=\"_ _3\"></span>alurgiczna<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>posiadaj\u0105ca <span class=\"_ _3\"></span>zak\u0142ady <span class=\"_ _3\"></span>produkcyjn<span class=\"_ _4\"></span>e </span>w <span class=\"_ _3\"></span>Australii, Afryce <span class=\"_ _3\"></span>Po\u0142udniowej i <span class=\"_ _3\"></span>Ameryce <span class=\"_ _3\"></span>Po\u0142udniow<span class=\"_ _4\"></span>ej. <span class=\"_ _3\"></span>Firma wytwarza <span class=\"_ _3\"></span>m.in. aluminium, <span class=\"_ _3\"></span>w\u0119giel <span class=\"_ _3\"></span>hutniczy, mangan, <span class=\"_ _3\"></span>nikiel, srebro, o\u0142\u00f3w i cynk<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>Na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia 202<span class=\"ff2\">3 <span class=\"_ _3\"></span></span>r. <span class=\"_ _3\"></span>\u017cadna <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>um\u00f3w<span class=\"ff2\"> <span class=\"_ _3\"></span></span>reguluj\u0105cych wsp\u00f3\u0142prac\u0119 <span class=\"_ _3\"></span>partner\u00f3w JV <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>przedsi\u0119wzi\u0119ciu Sierra <span class=\"_ _3\"></span>Gorda <span class=\"_ _3\"></span>S.C.M. nie <span class=\"ff3\">zosta\u0142a <span class=\"_ _2\"> </span>zmodyfikowana. <span class=\"_ _12\"> </span>Ze <span class=\"_ _2\"> </span>sp\u00f3\u0142kami  Sumi<span class=\"_ _4\"></span>tomo <span class=\"_ _2\"> </span>Metal  Mini<span class=\"_ _4\"></span>ng  Co., <span class=\"_ _2\"> </span>Ltd. <span class=\"_ _12\"> </span>oraz <span class=\"_ _2\"> </span>S<span class=\"_ _3\"></span>umit<span class=\"_ _4\"></span>omo <span class=\"_ _12\"> </span>Corporation <span class=\"_ _2\"> </span>Sierra <span class=\"_ _12\"> </span>Gorda </span>S.C.M. <span class=\"_ _3\"></span>mia\u0142a <span class=\"_ _3\"></span>podpisan\u0105 <span class=\"_ _3\"></span>umow\u0119 off<span class=\"ff2\">-</span>take, <span class=\"_ _3\"></span>zgodnie <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>kt\u00f3r\u0105 <span class=\"_ _3\"></span>przys\u0142uguje <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span><span class=\"ff2\">prawo <span class=\"_ _3\"></span>odbioru <span class=\"_ _3\"></span>50% <span class=\"_ _3\"></span>koncentra<span class=\"_ _4\"></span>tu <span class=\"_ _3\"></span>miedzi. <span class=\"_ _3\"></span>Zmiana </span>partnera we wsp<span class=\"_ _4\"></span>\u00f3lnym prz<span class=\"_ _4\"></span>edsi\u0119wzi\u0119ciu ni<span class=\"_ _4\"></span>e wp\u0142yn\u0119<span class=\"_ _4\"></span>\u0142a na ustal<span class=\"_ _4\"></span>enia umowy o<span class=\"_ _4\"></span>ff<span class=\"ff2\">-take.<span class=\"_ _3c\"> </span></span><div class=\"c w146 h29 gs994\"><div class=\"t m0 x11 h8 y956 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 inw<span class=\"_ _4\"></span>estycji w<span class=\"_ _4\"></span> skonsolidowanym <span class=\"_ _4\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x11 h8 y957 ff1 fs6 fc2 sc0 ls0 ws0\">sprawozdaniu z <span class=\"_ _4\"></span>sytuacji<span class=\"_ _4\"></span> finansowej  </div></div><div class=\"c w147 h29 gs995\"><div class=\"t m0 x5a h8 y958 ff1 fs6 fc2 sc0 lsf ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w148 h29 gs996\"><div class=\"t m0 xc3 h8 y958 ff1 fs6 fc2 sc0 lsf ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w146 h25 gs997\"><div class=\"t m0 x11 h8 y1c3 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na 1 styc<span class=\"_ _4\"></span>znia </div></div><div class=\"c w147 h25 gs998\"><div class=\"t m0 x41 h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w148 h25 gs999\"><div class=\"t m0 x6e h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w146 h114 gs99a\"><div class=\"t m0 x11 h8 ye3 ff3 fs6 fc0 sc0 ls0 ws0\">Udzia\u0142 w <span class=\"ff2\">zysku ne<span class=\"_ _4\"></span>tto za okres <span class=\"_ _4\"></span>obrotowy </span></div></div><div class=\"c w147 h114 gs99b\"><div class=\"t m0 x6d h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">68</span> </div></div><div class=\"c w148 h114 gs99c\"><div class=\"t m0 x9e h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">239</span> </div></div><div class=\"c w146 h7c gs99d\"><div class=\"t m0 x11 h8 y4b4 ff3 fs6 fc0 sc0 ls0 ws0\">Rozliczenie udzia\u0142<span class=\"_ _4\"></span>u Grupy w nier<span class=\"_ _4\"></span>ozliczonych s<span class=\"_ _4\"></span>tratach z <span class=\"_ _4\"></span>lat ubieg<span class=\"_ _4\"></span>\u0142ych </div><div class=\"t m0 x11 h8 y44 ff3 fs6 fc0 sc0 ls0 ws0\">(skumulowanych uj<span class=\"_ _4\"></span>emnych <span class=\"_ _4\"></span>ca\u0142kowitych d<span class=\"_ _4\"></span>ochodach)<span class=\"ff2\"> </span></div></div><div class=\"c w147 h7c gs99e\"><div class=\"t m0 x1f h8 yff ff2 fs6 fc0 sc0 ls0 ws0\">( 120) </div></div><div class=\"c w148 h7c gs99f\"><div class=\"t m0 x1c h8 yff ff2 fs6 fc0 sc0 ls0 ws0\">( 183) </div></div><div class=\"c w146 h118 gs9a0\"><div class=\"t m0 x11 h8 y35e ff3 fs6 fc0 sc0 ls0 ws0\">R\u00f3\u017cnice kursow<span class=\"_ _4\"></span>e z przeliczenia <span class=\"_ _4\"></span>sprawozda\u0144 <span class=\"_ _4\"></span>jednostek <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 yce ff3 fs6 fc0 sc0 ls0 ws0\">o walucie funkcj<span class=\"_ _4\"></span>onalnej inn<span class=\"_ _4\"></span>ej ni\u017c PLN <span class=\"ff2\"> </span></div></div><div class=\"c w147 h118 gs9a1\"><div class=\"t m0 x6d h8 y130 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">52</span> </div></div><div class=\"c w148 h118 gs9a2\"><div class=\"t m0 x9e h8 y130 ff2 fs6 fc0 sc0 ls0 ws0\">( 56) </div></div><div class=\"c w146 h25 gs9a3\"><div class=\"t m0 x11 h8 y65 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na 31 gr<span class=\"_ _4\"></span>udnia </div></div><div class=\"c w147 h25 gs9a4\"><div class=\"t m0 x41 h8 y65 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w148 h25 gs9a5\"><div class=\"t m0 x6e h8 y65 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w23 hcc gs9a6\"><div class=\"t m0 x39 h8 y484 ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>3 </div><div class=\"t m0 x39 h8 y6c6 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>3 </div></div><div class=\"c w14b hcc gs9a7\"><div class=\"t m0 x26 h8 y484 ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>2 </div><div class=\"t m0 x26 h8 y6c6 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>2 </div></div><div class=\"c w14c h23 gs9a8\"><div class=\"t m0 x11 h8 yd3 ff4 fs6 fc2 sc0 ls0 ws0\">Udzia\u0142 Grupy <span class=\"_ _4\"></span>(55%) w zysku n<span class=\"_ _4\"></span>etto Sierr<span class=\"_ _4\"></span>a Gorda S.C.M. <span class=\"_ _4\"></span>za okres<span class=\"_ _4\"></span> obrotowy </div><div class=\"t m0 x11 h8 yd4 ff4 fs6 fc2 sc0 ls0 ws0\">uj\u0119ty w wyc<span class=\"_ _4\"></span>enie wsp\u00f3lnego p<span class=\"_ _4\"></span>rzedsi\u0119wzi\u0119c<span class=\"_ _4\"></span>ia<span class=\"ff1\"> </span></div></div><div class=\"c w23 h23 gs9a9\"><div class=\"t m0 x1d h8 yd5 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">68</span> </div></div><div class=\"c w14b h23 gs9aa\"><div class=\"t m0 x33 h8 yd5 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">239</span> </div></div><div class=\"c w14c h2a gs9ab\"><div class=\"t m0 x11 h8 yf7 ff4 fs6 fc2 sc0 ls0 ws0\">Nieuj\u0119ty udzia\u0142 <span class=\"_ _4\"></span>Grupy w <span class=\"_ _4\"></span>stratach Si<span class=\"_ _4\"></span>erra Gorda S.C.M.<span class=\"ff1\"> </span></div></div><div class=\"c w23 h2a gs9ac\"><div class=\"t m0 xbb h8 yf7 ff1 fs6 fc2 sc0 lsf ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w14b h2a gs9ad\"><div class=\"t m0 xc3 h8 yf7 ff1 fs6 fc2 sc0 lsf ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w14c h2a gs9ae\"><div class=\"t m0 x11 h8 yf7 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na 1 styc<span class=\"_ _4\"></span>znia </div></div><div class=\"c w23 h2a gs9af\"><div class=\"t m0 x18 h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\">(1 174) </div></div><div class=\"c w14b h2a gs9b0\"><div class=\"t m0 x3e h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\">(1 283) </div></div><div class=\"c w14c hcc gs9b1\"><div class=\"t m0 x11 h8 y484 ff3 fs6 fc0 sc0 ls0 ws0\">Rozliczenie udzia\u0142<span class=\"_ _4\"></span>u Grupy w nier<span class=\"_ _4\"></span>ozliczonych s<span class=\"_ _4\"></span>tratach z <span class=\"_ _4\"></span>lat ubieg<span class=\"_ _4\"></span>\u0142ych </div><div class=\"t m0 x11 h8 y6c6 ff3 fs6 fc0 sc0 ls0 ws0\">(skumulowanych uj<span class=\"_ _4\"></span>emnych <span class=\"_ _4\"></span>ca\u0142kowitych d<span class=\"_ _4\"></span>ochodach)<span class=\"ff2\"> </span></div></div><div class=\"c w23 hcc gs9b2\"><div class=\"t m0 x3d h8 y77a ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">120</span> </div></div><div class=\"c w14b hcc gs9b3\"><div class=\"t m0 x33 h8 y77a ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">183</span> </div></div><div class=\"c w14c hcc gs9b4\"><div class=\"t m0 x11 h8 y484 ff3 fs6 fc0 sc0 ls0 ws0\">Nieuj\u0119ta korek<span class=\"_ _4\"></span>ta z tytu\u0142u zysk<span class=\"_ _4\"></span>\u00f3w niezr<span class=\"_ _4\"></span>ealizowany<span class=\"_ _4\"></span>ch na transa<span class=\"_ _4\"></span>kcji pomi<span class=\"_ _4\"></span>\u0119dzy </div><div class=\"t m0 x11 h8 y6c6 ff3 fs6 fc0 sc0 ls0 ws0\">Grup\u0105 a wsp\u00f3lnym pr<span class=\"_ _4\"></span>zedsi<span class=\"_ _4\"></span>\u0119wzi\u0119ciem (zbycie pr<span class=\"_ _4\"></span>ojektu Oxid<span class=\"_ _4\"></span>e)<span class=\"ff2\"> </span></div></div><div class=\"c w23 hcc gs9b5\"><div class=\"t m0 x11f h8 y77a ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14b hcc gs9b6\"><div class=\"t m0 x33 h8 y77a ff2 fs6 fc0 sc0 ls0 ws0\">( 74) </div></div><div class=\"c w14c hc7 gs9b7\"><div class=\"t m0 x11 h8 y6c6 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na 31 gr<span class=\"_ _4\"></span>udnia </div></div><div class=\"c w23 hc7 gs9b8\"><div class=\"t m0 x18 h8 y6c6 ff1 fs6 fc0 sc0 ls0 ws0\">(1 054) </div></div><div class=\"c w14b hc7 gs9b9\"><div class=\"t m0 x3e h8 y6c6 ff1 fs6 fc0 sc0 ls0 ws0\">(1 174) </div></div><div class=\"c w2 h0 gs9ba\"><div class=\"t m0 x5 h8 y963 ff2 fs6 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x5 h8 y191 ff2 fs6 fc0 sc0 ls45 ws0\">Na<span class=\"ls0\"> <span class=\"_ _1\"> </span><span class=\"ff3\">dzie\u0144 <span class=\"_ _1\"> </span>31 <span class=\"_ _1\"> </span>g<span class=\"_ _3\"></span>rudn<span class=\"_ _4\"></span>ia <span class=\"_ _1\"> </span>20<span class=\"ff2 lse\">23<span class=\"ls0\"> <span class=\"_ _1\"> </span></span></span>r. <span class=\"_ _2\"> </span>udzia\u0142 <span class=\"_ _1\"> </span>Grupy <span class=\"_ _1\"> </span>KGHM <span class=\"_ _1\"> </span>Polska <span class=\"_ _1\"> </span>Mied\u017a <span class=\"_ _1\"> </span>S.A. <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>nierozliczonych <span class=\"_ _1\"> </span><span class=\"ff2\">skumulowanych <span class=\"_ _0\"> </span>st<span class=\"_ _3\"></span>ratac<span class=\"_ _4\"></span>h <span class=\"_ _1\"> </span>Sierra </span></span></span></div><div class=\"t m0 x5 h8 y964 ff2 fs6 fc0 sc0 ls0 ws0\">Gorda <span class=\"_ _f\"></span>S<span class=\"_ _3\"></span>.C.M. <span class=\"_ _f\"></span>wynosi <span class=\"_ _0\"></span><span class=\"ff3\">1 <span class=\"_ _f\"></span>054 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN <span class=\"_ _0\"></span>(342 <span class=\"_ _f\"></span>mln <span class=\"_ _0\"></span>USD), <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _f\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _f\"></span>2022 <span class=\"_ _0\"></span>r. <span class=\"_ _0\"></span>1<span class=\"_ _3\"></span></span> <span class=\"lse\">174</span> <span class=\"_ _0\"></span>mln <span class=\"_ _f\"></span>PL<span class=\"_ _3\"></span>N <span class=\"_ _f\"></span>(362 <span class=\"_ _0\"></span>mln <span class=\"_ _f\"></span>U<span class=\"_ _3\"></span>SD). <span class=\"_ _f\"></span>Grupa </div><div class=\"t m0 x5 h8 y800 ff3 fs6 fc0 sc0 ls0 ws0\">zaprzesta\u0142a <span class=\"_ _15\"> </span>ujmowania <span class=\"_ _15\"> </span>swojego <span class=\"_ _15\"> </span>udzia\u0142u <span class=\"_ _15\"> </span><span class=\"ff2 ls28\">w <span class=\"_ _15\"> </span></span>stratach <span class=\"_ _15\"> </span>Sierra <span class=\"_ _15\"> </span>Gorda <span class=\"_ _15\"> </span>S.C.M. <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>momencie, <span class=\"_ _15\"> </span>gdy <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _15\"> </span>tego <span class=\"_ _15\"> </span>udzia\u0142u </div><div class=\"t m0 x5 h8 y965 ff3 fs6 fc0 sc0 ls0 ws0\">przekroczy\u0142a <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>bilansow\u0105 udzia\u0142u <span class=\"_ _f\"></span>w<span class=\"ff2\"> </span>inwestycji <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>Sierra <span class=\"_ _3\"></span>Gorda <span class=\"_ _3\"></span>S.C.M. <span class=\"_ _f\"></span>Uj\u0119cie <span class=\"_ _3\"></span>udzia\u0142u <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>stratach <span class=\"_ _3\"></span>Sierra <span class=\"_ _3\"></span>Gorda </div><div class=\"t m0 x5 h8 y966 ff3 fs6 fc0 sc0 ls0 ws0\">S.C.M. spowodowa<span class=\"_ _4\"></span>\u0142o, \u017ce warto\u015b\u0107<span class=\"_ _4\"></span> bilansowa udzia\u0142\u00f3w w <span class=\"_ _4\"></span>Sierra Gorda S.C.M. r\u00f3wna <span class=\"_ _4\"></span>jest 0 PLN.<span class=\"ff2\"> </span>Po zredukowaniu ud<span class=\"_ _4\"></span>zia\u0142u do </div><div class=\"t m0 x5 h8 y88b ff3 fs6 fc0 sc0 ls0 ws0\">warto\u015bci <span class=\"_ _3\"></span>zerowej <span class=\"_ _3\"></span><span class=\"ff2\">Grupa <span class=\"_ _f\"></span></span>przeprowadzi\u0142a <span class=\"_ _3\"></span>analiz\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zakresie <span class=\"_ _f\"></span>istnienia <span class=\"_ _3\"></span>prawnego <span class=\"_ _f\"></span>lub <span class=\"_ _3\"></span>zwyczajowo <span class=\"_ _3\"></span>oczekiwanego <span class=\"_ _f\"></span>obowi\u0105zku </div><div class=\"t m0 x5 h8 y967 ff3 fs6 fc0 sc0 ls0 ws0\">dokonania <span class=\"_ _3\"></span>p\u0142atn<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _3\"></span>w<span class=\"ff2\"> imieniu <span class=\"_ _3\"></span>Sierra <span class=\"_ _3\"></span>Gorda <span class=\"_ _3\"></span>S.C.<span class=\"_ _4\"></span>M.<span class=\"ff3\">, <span class=\"_ _3\"></span>co <span class=\"_ _3\"></span>rodzi\u0142oby o<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>owi\u0105zek <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>przez G<span class=\"_ _3\"></span>rup\u0119<span class=\"ff2\"> <span class=\"_ _3\"></span></span>zobowi\u0105za<span class=\"_ _4\"></span>nia <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tego </span></span></div><div class=\"t m0 x5 h8 y968 ff3 fs6 fc0 sc0 ls0 ws0\">tytu\u0142u<span class=\"ff2\">. <span class=\"_ _2\"> </span></span>Na <span class=\"_ _2\"> </span>podstawie <span class=\"_ _1\"> </span>wynik\u00f3w <span class=\"_ _2\"> </span><span class=\"ff2\">przeprowadzonych <span class=\"_ _1\"> </span>analiz <span class=\"_ _1\"> </span>Grupa <span class=\"_ _2\"> </span>nie <span class=\"_ _2\"> </span>identyfikuje <span class=\"_ _2\"> </span>istnienia <span class=\"_ _1\"> </span>prawnego <span class=\"_ _2\"> </span>lub <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>czekiwa<span class=\"_ _4\"></span>nego </span></div><div class=\"t m0 x5 h8 y969 ff3 fs6 fc0 sc0 ls0 ws0\">obowi\u0105zku dok<span class=\"_ _4\"></span>onania p\u0142atn<span class=\"_ _4\"></span>o\u015bci w imieniu <span class=\"_ _4\"></span>Sierra Gorda <span class=\"_ _4\"></span>S.C.M., <span class=\"_ _4\"></span>o<span class=\"ff2\"> </span>kt\u00f3rym mowa w MSR <span class=\"_ _4\"></span>28.3<span class=\"ff2\">9<span class=\"lsd\">. </span>  </span></div><div class=\"t m0 x5 h8 y96a ff3 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _13\"> </span>przeprowadzi<span class=\"_ _4\"></span>\u0142a <span class=\"_ _13\"> </span>r\u00f3wnie<span class=\"_ _4\"></span>\u017c <span class=\"_ _13\"> </span>analiz\u0119 <span class=\"_ _d\"> </span>warunk\u00f3w<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _d\"> </span>udzielonej <span class=\"_ _13\"> </span>Sierra <span class=\"_ _13\"> </span>Gorda <span class=\"_ _d\"> </span>S.C.M. <span class=\"_ _13\"> </span>gwarancji <span class=\"_ _13\"> </span>ustanowionej <span class=\"_ _13\"> </span>jako </span></div><div class=\"t m0 x5 h8 y96b ff3 fs6 fc0 sc0 ls0 ws0\">zabezpieczeni<span class=\"_ _4\"></span>e sp\u0142aty transzy <span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>edytu, kt\u00f3ra <span class=\"_ _3\"></span>spe\u0142nia<span class=\"ff2\"> </span>definicj\u0119 gwarancji finansowej<span class=\"ff2\"> zgodnie z <span class=\"_ _3\"></span>MS<span class=\"_ _4\"></span>SF 9. <span class=\"_ _3\"></span><span class=\"ff3\">Szczeg\u00f3\u0142y dotycz\u0105c<span class=\"_ _4\"></span>e </span></span></div><div class=\"t m0 x5 h8 y38 ff2 fs6 fc0 sc0 ls0 ws0\">udzielonych Sierr<span class=\"_ _4\"></span>a Gorda S.C.<span class=\"_ _4\"></span><span class=\"ff3\">M. gwarancji op<span class=\"_ _4\"></span>isane z<span class=\"_ _4\"></span>osta\u0142y w Nocie 8<span class=\"_ _4\"></span>.6.<span class=\"_ _3c\"> </span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span></div></div><div class=\"c w2 h0 gs9bc\"><div class=\"t m0 x5 h18 y8fc ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y6c ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 yf3 ff4 fs6 fc2 sc0 ls0 ws0\">Skr\u00f3cone dan<span class=\"_ _4\"></span>e finansowe d<span class=\"_ _4\"></span>otycz\u0105ce Sier<span class=\"_ _4\"></span>ra Gord<span class=\"_ _4\"></span>a S.C.M. przedstawi<span class=\"_ _4\"></span>ono w tabeli <span class=\"_ _4\"></span>poni\u017cej<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h13 y96c ff1 fs7 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w14f hfb gs9bd\"><div class=\"t m0 xc3 h8 y88f ff1 fs6 fc2 sc0 ls0 ws0\">Stan na  </div><div class=\"t m0 x13 h8 ye0 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w150 hfb gs9be\"><div class=\"t m0 x5a h8 y88f ff1 fs6 fc2 sc0 ls0 ws0\"> Stan na  </div><div class=\"t m0 x13 h8 ye0 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w151 h25 gs9bf\"><div class=\"t m0 x11 h8 y1c3 ff4 fs6 fc2 sc0 ls0 ws0\">Aktywa trwa\u0142e<span class=\"_ _4\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w14f h25 gs9c0\"><div class=\"t m0 x6d h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">20 752 </div></div><div class=\"c w150 h25 gs9c1\"><div class=\"t m0 x6d h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">22 052 </div></div><div class=\"c w151 h25 gs9c2\"><div class=\"t m0 x11 h8 y1c3 ff1 fs6 fc2 sc0 ls0 ws0\">Aktywa obrot<span class=\"_ _4\"></span>owe, w tym: </div></div><div class=\"c w14f h25 gs9c3\"><div class=\"t m0 x53 h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">2 151 </div></div><div class=\"c w150 h25 gs9c4\"><div class=\"t m0 x53 h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">2 608 </div></div><div class=\"c w14e h6d gs9c5\"><div class=\"t m0 x11 h8 y1c3 ff3 fs6 fc0 sc0 ls0 ws0\">\u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne i ekwiwalen<span class=\"_ _4\"></span>ty \u015brodk\u00f3w <span class=\"_ _4\"></span>pieni\u0119\u017cnych<span class=\"ff2\"> </span></div></div><div class=\"c w14f h6d gs9c6\"><div class=\"t m0 x41 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">609</span> </div></div><div class=\"c w150 h6d gs9c7\"><div class=\"t m0 x41 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">377</span> </div></div><div class=\"c w151 h25 gs9c8\"><div class=\"t m0 x11 h8 y65 ff4 fs6 fc2 sc0 ls0 ws0\">Zobowi\u0105zani<span class=\"_ _4\"></span>a d\u0142ugotermin<span class=\"_ _4\"></span>owe, w <span class=\"_ _4\"></span>tym:<span class=\"ff1\"> </span></div></div><div class=\"c w14f h25 gs9c9\"><div class=\"t m0 x41 h8 y65 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">669</span> </div></div><div class=\"c w150 h25 gs9ca\"><div class=\"t m0 x6d h8 y65 ff1 fs6 fc0 sc0 ls0 ws0\">23 751 </div></div><div class=\"c w14e h25 gs9cb\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u kredy<span class=\"_ _4\"></span>t\u00f3w, po\u017cycz<span class=\"_ _4\"></span>ek bankowych <span class=\"_ _4\"></span>i leasingu<span class=\"ff2\"> </span></div></div><div class=\"c w14f h25 gs9cc\"><div class=\"t m0 x41 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">525</span> </div></div><div class=\"c w150 h25 gs9cd\"><div class=\"t m0 x53 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">2 242 </div></div><div class=\"c w14e hb2 gs9ce\"><div class=\"t m0 x11 h8 yca ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u po\u017c<span class=\"_ _4\"></span>yczek od podm<span class=\"_ _4\"></span>iot\u00f3w </div><div class=\"t m0 x11 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">wsp\u00f3\u0142kontroluj\u0105c<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span></div></div><div class=\"c w14f hb2 gs9cf\"><div class=\"t m0 xa8 h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w150 hb2 gs9d0\"><div class=\"t m0 x6d h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">20 891 </div></div><div class=\"c w151 h25 gs9d1\"><div class=\"t m0 x11 h8 y65 ff4 fs6 fc2 sc0 ls0 ws0\">Zobowi\u0105zani<span class=\"_ _4\"></span>a kr\u00f3tkotermi<span class=\"_ _4\"></span>nowe, w ty<span class=\"_ _4\"></span>m:<span class=\"ff1\"> </span></div></div><div class=\"c w14f h25 gs9d2\"><div class=\"t m0 x6d h8 y65 ff1 fs6 fc0 sc0 ls0 ws0\">22 795 </div></div><div class=\"c w150 h25 gs9d3\"><div class=\"t m0 x53 h8 y65 ff1 fs6 fc0 sc0 ls0 ws0\">1 689 </div></div><div class=\"c w14e h25 gs9d4\"><div class=\"t m0 x11 h8 y1c3 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u kredy<span class=\"_ _4\"></span>t\u00f3w, po\u017cycz<span class=\"_ _4\"></span>ek bankowych <span class=\"_ _4\"></span>i leasingu<span class=\"ff2\"> </span></div></div><div class=\"c w14f h25 gs9d5\"><div class=\"t m0 x53 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">1 667 </div></div><div class=\"c w150 h25 gs9d6\"><div class=\"t m0 x9f h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">63</span> </div></div><div class=\"c w14e hb2 gs9d7\"><div class=\"t m0 x11 h8 yca ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u po\u017c<span class=\"_ _4\"></span>yczek od podm<span class=\"_ _4\"></span>iot\u00f3w </div><div class=\"t m0 x11 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">wsp\u00f3\u0142kontroluj\u0105c<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span></div></div><div class=\"c w14f hb2 gs9d8\"><div class=\"t m0 x6d h8 y131 ff2 fs6 fc0 sc0 ls0 ws0\">19 504 </div></div><div class=\"c w150 hb2 gs9d9\"><div class=\"t m0 x9f h8 y131 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">63</span> </div></div><div class=\"c w151 h119 gs9da\"><div class=\"t m0 x11 h8 y600 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 bi<span class=\"_ _4\"></span>lansowa aktyw\u00f3w <span class=\"_ _4\"></span>netto (z uw<span class=\"_ _4\"></span>zgl\u0119dnieni<span class=\"_ _4\"></span>em wycen <span class=\"ff1\"> </span></div><div class=\"t m0 x11 h8 y4de ff4 fs6 fc2 sc0 ls0 ws0\">do warto\u015bci god<span class=\"_ _4\"></span>ziwej z dni<span class=\"_ _4\"></span>a obj\u0119cia w<span class=\"_ _4\"></span>sp\u00f3\u0142kontroli)<span class=\"ff1\"> </span></div></div><div class=\"c w14f h119 gs9db\"><div class=\"t m0 x70 h8 y3c ff1 fs6 fc0 sc0 ls0 ws0\">( 561) </div></div><div class=\"c w150 h119 gs9dc\"><div class=\"t m0 x70 h8 y3c ff1 fs6 fc0 sc0 ls0 ws0\">( 780) </div></div><div class=\"c w14e h25 gs9dd\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Udzia\u0142 Grupy Ka<span class=\"_ _4\"></span>pita\u0142owej w war<span class=\"_ _4\"></span>to\u015bci aktyw<span class=\"_ _4\"></span>\u00f3w netto (55%)<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w14f h25 gs9de\"><div class=\"t m0 x53 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">( 309) </div></div><div class=\"c w150 h25 gs9df\"><div class=\"t m0 x53 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">( 429) </div></div><div class=\"c w14e h27 gs9e0\"><div class=\"t m0 x11 h8 ydf ff3 fs6 fc0 sc0 ls0 ws0\">\u0141\u0105czne skumul<span class=\"_ _4\"></span>owane nieuj<span class=\"_ _4\"></span>\u0119te udzia<span class=\"_ _4\"></span>\u0142y w stracie Si<span class=\"_ _4\"></span>erra Gorda </div><div class=\"t m0 x11 h8 ye3 ff3 fs6 fc0 sc0 ls0 ws0\">S.C.M. (ujemne skum<span class=\"_ _4\"></span>ulowan<span class=\"_ _4\"></span>e ca\u0142kowite d<span class=\"_ _4\"></span>ochody)<span class=\"ff2\"> </span></div></div><div class=\"c w14f h27 gs9e1\"><div class=\"t m0 x53 h8 ye4 ff2 fs6 fc0 sc0 ls0 ws0\">1 054 </div></div><div class=\"c w150 h27 gs9e2\"><div class=\"t m0 x53 h8 ye4 ff2 fs6 fc0 sc0 ls0 ws0\">1 174 </div></div><div class=\"c w14e h25 gs9e3\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Saldo odpisu z ty<span class=\"_ _4\"></span>tu\u0142y utraty <span class=\"_ _4\"></span>warto\u015bci udzia<span class=\"_ _4\"></span>\u0142\u00f3w Sierra <span class=\"_ _4\"></span>Gorda S.C.<span class=\"_ _4\"></span>M.<span class=\"ff2\"> </span></div></div><div class=\"c w14f h25 gs9e4\"><div class=\"t m0 x53 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">( 671) </div></div><div class=\"c w150 h25 gs9e5\"><div class=\"t m0 x53 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">( 671) </div></div><div class=\"c w14e h11a gs9e6\"><div class=\"t m0 x11 h8 y97a ff3 fs6 fc0 sc0 ls0 ws0\">Nieuj\u0119ta korek<span class=\"_ _4\"></span>ta z tytu\u0142u zysk<span class=\"_ _4\"></span>\u00f3w niezr<span class=\"_ _4\"></span>ealizowany<span class=\"_ _4\"></span>ch na transa<span class=\"_ _4\"></span>kcji </div><div class=\"t m0 x11 h8 yfa ff3 fs6 fc0 sc0 ls0 ws0\">pomi\u0119dzy Grup\u0105 <span class=\"_ _4\"></span>a wsp\u00f3lnym pr<span class=\"_ _4\"></span>zedsi<span class=\"_ _4\"></span>\u0119wzi\u0119ciem (zb<span class=\"_ _4\"></span>ycie projektu </div><div class=\"t m0 x11 h8 yfb ff2 fs6 fc0 sc0 ls0 ws0\">Oxide) </div></div><div class=\"c w14f h11a gs9e7\"><div class=\"t m0 x41 h8 yfa ff2 fs6 fc0 sc0 ls0 ws0\">( 74) </div></div><div class=\"c w150 h11a gs9e8\"><div class=\"t m0 x41 h8 yfa ff2 fs6 fc0 sc0 ls0 ws0\">( 74) </div></div><div class=\"c w14e h77 gs9e9\"><div class=\"t m0 x11 h8 y3fa ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 inw<span class=\"_ _4\"></span>estycji w<span class=\"_ _4\"></span> skonsolidowanym s<span class=\"_ _4\"></span>prawozdani<span class=\"_ _4\"></span>u <span class=\"ff1\"> </span></div><div class=\"t m0 x11 h8 y186 ff1 fs6 fc2 sc0 ls0 ws0\">z sytuacji fi<span class=\"_ _4\"></span>nansowej </div></div><div class=\"c w14f h77 gs9ea\"><div class=\"t m0 xa8 h8 y363 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w150 h77 gs9eb\"><div class=\"t m0 xa8 h8 y363 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14f h2d gs9ec\"><div class=\"t m0 x75 h8 y100 ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.2023<span class=\"_ _4\"></span> </div><div class=\"t m0 x75 h8 y101 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>3 </div></div><div class=\"c w150 h2d gs9ed\"><div class=\"t m0 x75 h8 y100 ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>2 </div><div class=\"t m0 x75 h8 y101 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>2 </div></div><div class=\"c w14e h28 gs9ee\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Przychody z um\u00f3<span class=\"_ _4\"></span>w z klientami<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w14f h28 gs9ef\"><div class=\"t m0 x53 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">6 035 </div></div><div class=\"c w150 h28 gs9f0\"><div class=\"t m0 x53 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">7 225 </div></div><div class=\"c w14e h25 gs9f1\"><div class=\"t m0 x11 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">Amortyzacja </div></div><div class=\"c w14f h25 gs9f2\"><div class=\"t m0 x6d h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">(1 400) </div></div><div class=\"c w150 h25 gs9f3\"><div class=\"t m0 x6d h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">(1 704) </div></div><div class=\"c w14e h27 gs9f4\"><div class=\"t m0 x11 h8 ydf ff3 fs6 fc0 sc0 ls0 ws0\">Odwr\u00f3cenie odpi<span class=\"_ _4\"></span>su z tytu<span class=\"_ _4\"></span>\u0142u utraty war<span class=\"_ _4\"></span>to\u015bci rzeczowych a<span class=\"_ _4\"></span>ktyw\u00f3w </div><div class=\"t m0 x11 h8 ye0 ff3 fs6 fc0 sc0 ls0 ws0\">trwa\u0142ych<span class=\"ff2\"> </span></div></div><div class=\"c w14f h27 gs9f5\"><div class=\"t m0 x41 h8 ye4 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">399</span> </div></div><div class=\"c w150 h27 gs9f6\"><div class=\"t m0 xa8 h8 ye4 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14e h25 gs9f7\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Koszty z tytu<span class=\"_ _4\"></span>\u0142u odsetek<span class=\"ff2\"> </span></div></div><div class=\"c w14f h25 gs9f8\"><div class=\"t m0 x6d h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">(1 <span class=\"lse\">391)</span> </div></div><div class=\"c w150 h25 gs9f9\"><div class=\"t m0 x6d h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">(1 440) </div></div><div class=\"c w14e h25 gs9fa\"><div class=\"t m0 x11 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">Inne przychod<span class=\"_ _4\"></span>y/(koszty) </div></div><div class=\"c w14f h25 gs9fb\"><div class=\"t m0 x6d h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">(3 247) </div></div><div class=\"c w150 h25 gs9fc\"><div class=\"t m0 x6d h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">(3 325) </div></div><div class=\"c w151 h25 gs9fd\"><div class=\"t m0 x11 h8 y1c3 ff1 fs6 fc2 sc0 ls0 ws0\">Zysk brutto </div></div><div class=\"c w14f h25 gs9fe\"><div class=\"t m0 x41 h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">396</span> </div></div><div class=\"c w150 h25 gs9ff\"><div class=\"t m0 x41 h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">756</span> </div></div><div class=\"c w14e h25 gsa00\"><div class=\"t m0 x11 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">Podatek dochod<span class=\"_ _4\"></span>owy </div></div><div class=\"c w14f h25 gsa01\"><div class=\"t m0 x53 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">( 273) </div></div><div class=\"c w150 h25 gsa02\"><div class=\"t m0 x53 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">( 321) </div></div><div class=\"c w151 h25 gsa03\"><div class=\"t m0 x11 h8 y65 ff1 fs6 fc2 sc0 ls0 ws0\">Zysk netto </div></div><div class=\"c w14f h25 gsa04\"><div class=\"t m0 x41 h8 y65 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">123</span> </div></div><div class=\"c w150 h25 gsa05\"><div class=\"t m0 x41 h8 y65 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">435</span> </div></div><div class=\"c w151 hb2 gsa06\"><div class=\"t m0 x11 h8 yca ff3 fs6 fc0 sc0 ls0 ws0\">R\u00f3\u017cnice kursow<span class=\"_ _4\"></span>e z przeliczenia <span class=\"_ _4\"></span>aktyw<span class=\"_ _4\"></span>\u00f3w netto Sierr<span class=\"_ _4\"></span>a Gorda S.C.<span class=\"_ _4\"></span>M. <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">na walut\u0119 prez<span class=\"_ _4\"></span>entacji w P<span class=\"_ _4\"></span>LN<span class=\"ff2\"> </span></div></div><div class=\"c w14f hb2 gsa07\"><div class=\"t m0 x9f h8 y735 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">96</span> </div></div><div class=\"c w150 hb2 gsa08\"><div class=\"t m0 x70 h8 y735 ff1 fs6 fc0 sc0 ls0 ws0\">( 103) </div></div><div class=\"c w151 h25 gsa09\"><div class=\"t m0 x11 h8 y65 ff4 fs6 fc2 sc0 ls0 ws0\">\u0141\u0105czne ca\u0142k<span class=\"_ _4\"></span>owite dochody<span class=\"_ _4\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w14f h25 gsa0a\"><div class=\"t m0 x41 h8 y65 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">219</span> </div></div><div class=\"c w150 h25 gsa0b\"><div class=\"t m0 x41 h8 y65 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">332</span> </div></div><div class=\"c w2 h0 gs9bc\"><div class=\"t m0 x5 h8 y984 ff2 fs6 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x5 h8 y985 ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y986 ff4 fs6 fc2 sc0 ls0 ws0\">Pozosta\u0142e inf<span class=\"_ _4\"></span>ormacje dot. ud<span class=\"_ _4\"></span>zia\u0142u Grupy <span class=\"_ _4\"></span>Kapita\u0142ow<span class=\"_ _4\"></span>ej w pr<span class=\"_ _4\"></span>zedsi\u0119wzi\u0119ciu Si<span class=\"_ _4\"></span>erra Gorda S.<span class=\"_ _4\"></span>C.M.<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w154 h11b gsa0c\"><div class=\"t m0 xc3 h8 y100 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na  </div><div class=\"t m0 x21 h8 y101 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w155 h11b gsa0d\"><div class=\"t m0 x9 h8 y100 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na  </div><div class=\"t m0 x4a h8 y101 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w153 h2d gsa0e\"><div class=\"t m0 x11 h8 y100 ff3 fs6 fc0 sc0 ls0 ws0\">Udzia\u0142 Grupy w <span class=\"_ _4\"></span>umownych z<span class=\"_ _4\"></span>obowi\u0105za<span class=\"_ _4\"></span>niach (inwestycyjn<span class=\"_ _4\"></span>ych </div><div class=\"t m0 x11 h8 y101 ff2 fs6 fc0 sc0 ls0 ws0\">i operacyjnych)<span class=\"_ _4\"></span> </div></div><div class=\"c w154 h2d gsa0f\"><div class=\"t m0 x70 h8 yd2 ff2 fs6 fc0 sc0 ls0 ws0\">7 758 </div></div><div class=\"c w155 h2d gsa10\"><div class=\"t m0 x0 h8 yd2 ff2 fs6 fc0 sc0 ls0 ws0\">7 153 </div></div><div class=\"c w153 h11c gsa11\"><div class=\"t m0 x11 h8 y989 ff3 fs6 fc0 sc0 ls0 ws0\">Udzia\u0142 Grupy w <span class=\"_ _4\"></span>\u0142\u0105cznej kwocie pr<span class=\"_ _4\"></span>zysz\u0142ych <span class=\"_ _4\"></span>op\u0142at </div><div class=\"t m0 x11 h8 y359 ff3 fs6 fc0 sc0 ls0 ws0\">leasingowych br<span class=\"_ _4\"></span>utto z tytu<span class=\"_ _4\"></span>\u0142u um\u00f3w leasingu <span class=\"_ _4\"></span>sprz\u0119tu </div><div class=\"t m0 x11 h8 ydb ff3 fs6 fc0 sc0 ls0 ws0\">g\u00f3rniczego<span class=\"ff2\"> </span></div></div><div class=\"c w154 h11c gsa12\"><div class=\"t m0 x41 h8 y359 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">480</span> </div></div><div class=\"c w155 h11c gsa13\"><div class=\"t m0 xc h8 y359 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">459</span> </div></div><div class=\"c w152 h6d gsa14\"><div class=\"t m0 x11 h8 y1c3 ff2 fs6 fc2 sc0 ls0 ws0\">Nota 8.6 </div></div><div class=\"c w153 h6d gsa15\"><div class=\"t m0 x11 h8 y1c3 ff3 fs6 fc0 sc0 ls0 ws0\">Gwarancje udzi<span class=\"_ _4\"></span>elone przez Grup<span class=\"_ _4\"></span>\u0119<span class=\"ff2\"> </span></div></div><div class=\"c w154 h6d gsa16\"><div class=\"t m0 x41 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">866</span> </div></div><div class=\"c w155 h6d gsa17\"><div class=\"t m0 xc h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">969<span class=\"_ _3c\"> </span></span> </div></div>Nota 6.2 Po\u017cycz<span class=\"_ _4\"></span>ki udzielone<span class=\"ff1\"> </span>w<span class=\"_ _4\"></span>sp\u00f3lnemu<span class=\"ff1\"> <span class=\"_ _4\"></span><span class=\"ff4\">przedsi\u0119wzi\u0119<span class=\"ff1 ls47\">ciu<span class=\"ls0\"> (Sie<span class=\"_ _4\"></span>rra Gord<span class=\"_ _4\"></span>a S.C.M.) </span></span></span></span>Zasady <span class=\"ff4\">rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania,  za\u0142<span class=\"_ _4\"></span>o\u017cenia i <span class=\"_ _4\"></span>os\u0105dy<span class=\"ff1\"> </span>Po\u017cyczki <span class=\"_ _2d\"> </span>udzielone <span class=\"_ _2d\"> </span>Sierra<span class=\"_ _4\"></span> <span class=\"_ _2d\"> </span>Gorda <span class=\"_ _2d\"> </span>S.C.M.<span class=\"ff2\"> <span class=\"_ _2d\"> </span></span>zo<span class=\"_ _3\"></span>sta\u0142<span class=\"_ _4\"></span>y za<span class=\"ls0\">kwalifikowane <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>aktyw<span class=\"ff3\">\u00f3</span>w <span class=\"_ _14\"> </span>finansowych <span class=\"_ _14\"> </span>dotkni<span class=\"ff3\">\u0119</span>tych<span class=\"_ _4\"></span> </span>utrat<span class=\"ff3\">\u0105</span> <span class=\"_ _f\"></span>warto<span class=\"ff3\">\u015b</span>ci <span class=\"_ _0\"></span>ze <span class=\"_ _f\"></span>wzgl<span class=\"ff3\">\u0119</span>du <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>wysokie <span class=\"_ _0\"></span>ryzyko <span class=\"_ _f\"></span>kredytowe na  moment  pocz<span class=\"ff3\">\u0105<span class=\"_ _4\"></span><span class=\"ff2\">tkowego  uj<span class=\"ff3\">\u0119</span>c<span class=\"_ _4\"></span>ia  <span class=\"ff3\">(POC<span class=\"_ _4\"></span>I).  Po\u017cyczki  P<span class=\"_ _4\"></span>OCI </span></span></span>wyceniane <span class=\"_ _13\"> </span>s\u0105 <span class=\"_ _13\"> </span>we<span class=\"_ _3\"></span>d\u0142u<span class=\"_ _4\"></span>g <span class=\"_ _13\"> </span>zamortyzowanego <span class=\"_ _13\"> </span>kosztu <span class=\"_ _13\"> </span>przy zastosowaniu <span class=\"_ _1f\"> </span>metody <span class=\"_ _1d\"> </span>efekty<span class=\"_ _4\"></span>wnej <span class=\"_ _1f\"> </span>stopy <span class=\"_ _1d\"> </span>procentowej skorygowanej <span class=\"_ _15\"> </span>o <span class=\"_ _14\"> </span>ryzyko <span class=\"_ _15\"> </span>kredytowe <span class=\"_ _14\"> </span>przy <span class=\"_ _14\"> </span>wykorzystani<span class=\"_ _4\"></span>u analizy <span class=\"_ _11\"> </span>scenariuszowej <span class=\"_ _15\"> </span>i <span class=\"_ _11\"> </span>dost\u0119pnych <span class=\"_ _15\"> </span>wolnych <span class=\"_ _11\"> </span>\u015brodk\u00f3w pieni\u0119\u017cnych Sierr<span class=\"_ _4\"></span>a Gorda <span class=\"_ _4\"></span>S.C.M.<span class=\"ff2\"> </span>W<span class=\"ff3\">arunki <span class=\"_ _22\"> </span>sp\u0142aty <span class=\"_ _22\"> </span>po\u017cycz<span class=\"_ _4\"></span>ek <span class=\"_ _22\"> </span>udzielonych <span class=\"_ _22\"> </span>na <span class=\"_ _1d\"> </span>finansowanie </span>operacji <span class=\"_ _0\"> </span>zagranicznych, <span class=\"_ _0\"></span>w <span class=\"ff3\">tym <span class=\"_ _1\"> </span>przewidywane <span class=\"_ _0\"> </span>terminy <span class=\"_ _1\"> </span>sp\u0142aty</span>, zosta\u0142y <span class=\"_ _17\"> </span>okre\u015blone <span class=\"_ _17\"> </span>w <span class=\"_ _17\"> </span>poszczeg\u00f3lnych <span class=\"_ _17\"> </span>umowach. <span class=\"_ _17\"> </span><span class=\"ff2\">Zgodnie </span>z <span class=\"ff3\">warunka<span class=\"_ _4\"></span>mi  umowy, <span class=\"_ _10\"> </span>kwota <span class=\"_ _10\"> </span>g\u0142\u00f3wna  i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>odse<span class=\"_ _4\"></span>tki  p\u0142<span class=\"_ _3\"></span>atne  s\u0105 <span class=\"_ _19\"> </span>na </span>\u017c\u0105danie, <span class=\"_ _11\"> </span>nie <span class=\"_ _15\"> </span>p\u00f3\u017aniej <span class=\"_ _11\"> </span>jednak <span class=\"_ _15\"> </span>ni\u017c <span class=\"_ _11\"> </span>do<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"lse\">15</span> grud<span class=\"_ _4\"></span>nia <span class=\"_ _11\"> </span>2024 <span class=\"_ _15\"> </span>r. <span class=\"_ _15\"> </span>Ze </span>wzgl\u0119du  na <span class=\"_ _12\"> </span>brak  ocz<span class=\"_ _4\"></span>ekiwanej <span class=\"_ _12\"> </span>sp\u0142aty  po\u017cy<span class=\"_ _4\"></span>czki  w <span class=\"_ _12\"> </span>umownym<span class=\"_ _4\"></span> terminie  w  ci\u0105gu  12  miesi\u0119cy  od <span class=\"_ _10\"> </span>dnia  zako\u0144czenia  okresu<span class=\"_ _4\"></span> sprawozdawcz<span class=\"_ _4\"></span>ego, <span class=\"_ _1\"> </span><span class=\"ff3\">a <span class=\"_ _2\"> </span>tak\u017ce <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>uwagi <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>fakt, <span class=\"_ _2\"> </span>\u017ce <span class=\"_ _1\"> </span>ka\u017cda <span class=\"_ _1\"> </span>sp\u0142<span class=\"_ _3\"></span>ata<span class=\"_ _4\"></span> </span>wymaga <span class=\"_ _10\"> </span>zgody  obu <span class=\"_ _11\"> </span>partner\u00f3<span class=\"_ _4\"></span>w<span class=\"ff2\"> <span class=\"_ _10\"> </span></span>wsp\u00f3lnego <span class=\"_ _10\"> </span>przedsi\u0119wz<span class=\"_ _4\"></span>i\u0119cia<span class=\"ff2 ls2c\">, </span>a <span class=\"ff3\">takich <span class=\"_ _10\"> </span>zg\u00f3d <span class=\"_ _11\"> </span>ni<span class=\"_ _3\"></span>e <span class=\"_ _10\"> </span>by\u0142o <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>dzie<span class=\"_ _3\"></span>\u0144 <span class=\"_ _10\"> </span>bilansowy</span> <span class=\"_ _11\"> </span><span class=\"ff3\">oraz <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>dzie\u0144 </span>podpisania <span class=\"_ _c\"> </span>skonsolidowanego <span class=\"_ _14\"> </span>sprawozdania <span class=\"_ _d\"> </span>finansowego, Grupa <span class=\"_ _24\"> </span>prezentuje <span class=\"_ _2b\"> </span>saldo <span class=\"_ _24\"> </span>po<span class=\"_ _3\"></span>\u017cyczki <span class=\"_ _24\"> </span>jako <span class=\"_ _2b\"> </span>nale\u017cno\u015b\u0107<span class=\"_ _4\"></span> d\u0142ugoterminow\u0105. <span class=\"_ _1\"> </span><span class=\"ff2 lsf\">Ze<span class=\"_ _3\"></span><span class=\"ls0\"> <span class=\"_ _2\"> </span></span></span>wzgl\u0119du<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>implementacj\u0119 <span class=\"_ _1\"> </span>MSSF <span class=\"_ _2\"> </span>9,  <span class=\"ff2\">na<span class=\"_ _4\"></span> </span>dzie\u0144 <span class=\"_ _1c\"> </span>1 <span class=\"_ _1c\"> </span>stycznia <span class=\"_ _1c\"> </span>2018 <span class=\"_ _16\"> </span>r. <span class=\"_ _1c\"> </span>oszacowano <span class=\"_ _16\"> </span>oczekiwan\u0105 niezdyskontowa<span class=\"_ _4\"></span>n\u0105 <span class=\"_ _1b\"> </span>strat<span class=\"_ _4\"></span>\u0119 <span class=\"_ _1b\"> </span>kr<span class=\"_ _4\"></span>edytow\u0105 <span class=\"_ _1b\"> </span>na <span class=\"_ _18\"> </span>moment pocz\u0105tkoweg<span class=\"_ _4\"></span>o uj\u0119cia <span class=\"_ _3\"></span>w kwocie 6<span class=\"ff2\"> <span class=\"lse\">105</span> mln PLN <span class=\"_ _3\"></span>(1 754 mln USD </span>przeliczone <span class=\"_ _1\"> </span>kursem <span class=\"_ _1\"> </span>NBP <span class=\"_ _1\"> </span>USD/PLN <span class=\"_ _2\"> </span>3,4813 <span class=\"_ _1\"> </span>z dnia <span class=\"_ _1\"> </span>2<span class=\"_ _3\"></span>9 <span class=\"_ _1\"> </span>grudnia 2017 <span class=\"_ _3\"></span>r.). <span class=\"_ _0\"></span>Na <span class=\"_ _f\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _f\"></span>grudnia <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>r. <span class=\"_ _0\"></span>powy\u017csza <span class=\"_ _f\"></span>kwota <span class=\"_ _f\"></span>uleg\u0142a w <span class=\"ff3\">ca\u0142o\u015bci <span class=\"_ _c\"> </span>odwr\u00f3ceniu. <span class=\"_ _14\"> </span>N<span class=\"_ _3\"></span>a <span class=\"_ _c\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>31 <span class=\"_ _c\"> </span>grud<span class=\"_ _3\"></span></span>nia <span class=\"_ _c\"> </span>2023 <span class=\"_ _14\"> </span>r. <span class=\"_ _d\"> </span>nie wyst\u0119puj\u0105 <span class=\"_ _1a\"> </span>oczekiwane <span class=\"_ _1e\"> </span>straty<span class=\"_ _4\"></span> <span class=\"_ _1a\"> </span>kredytowe <span class=\"_ _1e\"> </span>na <span class=\"_ _1e\"> </span>moment<span class=\"_ _4\"></span> pocz\u0105tkoweg<span class=\"_ _4\"></span>o uj\u0119cia.<span class=\"ff2\"> </span>Sp\u0142aty<span class=\"ff2\"> z</span>ad\u0142u\u017cenia prz<span class=\"_ _4\"></span>ez Sierra Gorda S.C.M. uza<span class=\"_ _4\"></span>le\u017cnione <span class=\"ls26\">s\u0105</span><span class=\"ff2\"> od </span>sytuacji finans<span class=\"_ _4\"></span>owej <span class=\"ff3\">tej sp\u00f3\u0142ki. W 202<span class=\"_ _4\"></span>2 r. mia\u0142y miejsce sp\u0142aty <span class=\"_ _4\"></span>w </span>\u0142\u0105cznej <span class=\"_ _1\"> </span>kwocie <span class=\"_ _1\"> </span>193<span class=\"ff2\"> mln <span class=\"_ _1\"> </span>USD <span class=\"_ _1\"> </span>(789 <span class=\"_ _1\"> </span>mln <span class=\"_ _1\"> </span>PLN). <span class=\"_ _2\"> </span>W <span class=\"_ _1\"> </span>roku <span class=\"_ _1\"> </span>2023 <span class=\"_ _1\"> </span>r. </span>nast\u0105pi\u0142y <span class=\"_ _3\"></span>kolejne p\u0142<span class=\"_ _3\"></span>atno\u015bc<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>\u0142\u0105cznej <span class=\"_ _3\"></span>kwocie <span class=\"_ _3\"></span>39 <span class=\"_ _3\"></span>mln <span class=\"_ _3\"></span>USD <span class=\"_ _3\"></span>(163 mln <span class=\"_ _1f\"> </span>PLN). <span class=\"_ _1f\"> </span>Z uwagi <span class=\"_ _17\"> </span>na <span class=\"_ _1f\"> </span>to, <span class=\"_ _1f\"> </span><span class=\"ff3\">\u017ce <span class=\"_ _1f\"> </span>rozliczenie <span class=\"_ _1f\"> </span>po\u017cyczki <span class=\"_ _17\"> </span>jest </span>planowane <span class=\"_ _1f\"> </span>i <span class=\"ff3\">prawdopod<span class=\"_ _4\"></span>obne <span class=\"_ _1f\"> </span>w <span class=\"_ _1f\"> </span>daj\u0105cej <span class=\"_ _1d\"> </span>si\u0119 <span class=\"_ _1f\"> </span>przewidzie\u0107 </span>przysz\u0142o\u015bci, <span class=\"_ _2f\"> </span>po\u017cyczka <span class=\"_ _2f\"> </span>t<span class=\"_ _3\"></span>a <span class=\"_ _2f\"> </span>nie <span class=\"_ _32\"> </span>stanowi <span class=\"_ _32\"> </span>inwestycji <span class=\"_ _2f\"> </span>netto w rozumieniu <span class=\"_ _4\"></span>MSR 21.15.  Grupa <span class=\"_ _f\"></span>przeprowadzi\u0142a <span class=\"_ _3\"></span>wycen\u0119 <span class=\"_ _f\"></span>po\u017cyczki <span class=\"_ _f\"></span>zgodnie <span class=\"_ _f\"></span>z<span class=\"ff2\"> wymogami </span>MSSF <span class=\"_ _16\"> </span>9.5.5.1<span class=\"_ _4\"></span>7. <span class=\"_ _23\"> </span>Dla <span class=\"_ _16\"> </span>oszacowa<span class=\"_ _4\"></span>nia <span class=\"_ _23\"> </span>oczekiwanych <span class=\"_ _23\"> </span>strat kredytowych <span class=\"_ _17\"> </span>wykorzystano <span class=\"_ _1f\"> </span>an<span class=\"_ _4\"></span>aliz\u0119 <span class=\"_ _1f\"> </span>scenariusz<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _1f\"> </span>(MSSF<span class=\"_ _4\"></span> 9.5.5.18) <span class=\"_ _1\"> </span>obejmuj\u0105c\u0105 <span class=\"_ _2\"> </span>za\u0142o\u017cenia <span class=\"_ _0\"></span>Grupy <span class=\"_ _2\"> </span>odno\u015bnie <span class=\"_ _1\"> </span>sp\u0142acalno\u015bci udzielonej <span class=\"_ _1a\"> </span>po\u017cyczki. <span class=\"_ _1a\"> </span>Analiz\u0119 <span class=\"_ _1a\"> </span>sce<span class=\"_ _3\"></span>nariusz<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _1a\"> </span>oparto <span class=\"_ _1a\"> </span>o przep\u0142ywy <span class=\"_ _d\"> </span>pieni\u0119\u017cne <span class=\"_ _c\"> </span>Sierra <span class=\"_ _d\"> </span>Gorda <span class=\"_ _d\"> </span>S.C.M. <span class=\"_ _d\"> </span><span class=\"ff2\">oszacowane <span class=\"_ _d\"> </span>w </span>oparciu <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>aktualne <span class=\"_ _14\"> </span>\u015bcie\u017cki <span class=\"_ _15\"> </span>rynkowych <span class=\"_ _15\"> </span>prognoz <span class=\"_ _14\"> </span>cenowych metali, <span class=\"_ _1e\"> </span>kt\u00f3re <span class=\"_ _1e\"> </span>nast\u0119pnie <span class=\"_ _1e\"> </span>zosta\u0142y <span class=\"_ _1e\"> </span>zdyskontowane<span class=\"ff2\"> <span class=\"_ _1e\"> </span>przy </span>zastosowaniu <span class=\"_ _f\"></span>efektywnej <span class=\"_ _0\"></span>stopy <span class=\"_ _0\"></span>procentow<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>skorygowanej <span class=\"_ _f\"></span>o ryzyko <span class=\"_ _2f\"> </span>kredytowe, <span class=\"_ _22\"> </span>ustalonej <span class=\"_ _2f\"> </span>przy <span class=\"_ _2f\"> </span>pocz\u0105tkowym <span class=\"_ _2f\"> </span>uj\u0119ciu po\u017cyczki zgodni<span class=\"_ _4\"></span>e z MSSF 9.B5<span class=\"_ _4\"></span>.5.45 <span class=\"_ _4\"></span>na<span class=\"ff2\"> poziomie 6,42%. </span>Pozosta\u0142e <span class=\"_ _1d\"> </span>istotne <span class=\"_ _1f\"> </span>za\u0142o\u017cenia <span class=\"_ _1f\"> </span>wykorzystane <span class=\"_ _1d\"> </span>przy <span class=\"_ _1f\"> </span>wycenie po\u017cyczki dotycz\u0105<span class=\"_ _4\"></span>:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">prawdopod<span class=\"_ _4\"></span>obie\u0144stwa real<span class=\"_ _4\"></span>izacji poszcz<span class=\"_ _4\"></span>eg\u00f3lnych </span></span>scenariuszy wyc<span class=\"_ _4\"></span>eny, \u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">poziomu pr<span class=\"_ _4\"></span>odukcji, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">poziomu koszt<span class=\"_ _4\"></span>\u00f3w,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">poziomu na<span class=\"_ _4\"></span>k\u0142ad\u00f3w inwest<span class=\"_ _4\"></span>ycyjnych,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">finansowania <span class=\"_ _4\"></span>zewn\u0119trzne<span class=\"_ _4\"></span>go Sierra<span class=\"_ _4\"></span> <span class=\"ff2\">Gorda S.C.M., </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">formy i p<span class=\"_ _4\"></span>oziomu finans<span class=\"_ _4\"></span>owania w<span class=\"_ _4\"></span>\u0142a\u015bcicielskiego S<span class=\"_ _4\"></span>ierra </span></span>Gorda S.C.M., \u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">opodatkowania<span class=\"_ _4\"></span> na pozi<span class=\"_ _4\"></span>omie Sierra<span class=\"_ _4\"></span> Gorda S.C.M., </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">dystrybucji \u015br<span class=\"_ _4\"></span>odk\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych<span class=\"_ _4\"></span>. <span class=\"ff2\"> </span></span></span>Przysz\u0142a realiza<span class=\"_ _4\"></span>cja za\u0142o\u017ce\u0144 b\u0105d\u017a jej br<span class=\"_ _4\"></span>ak zale\u017ce\u0107 b\u0119d\u0105 od wielu<span class=\"_ _4\"></span> czynnik\u00f3w <span class=\"_ _0\"></span><span class=\"ff2\">makroekon<span class=\"_ _4\"></span>omicznyc<span class=\"_ _4\"></span>h, <span class=\"_ _0\"></span>operacyjnych, <span class=\"_ _f\"></span>finansowych </span>oraz <span class=\"_ _0\"></span>uzgodnie\u0144 <span class=\"_ _0\"></span>pomi<span class=\"_ _4\"></span>\u0119dzy <span class=\"_ _0\"></span>partnerami <span class=\"_ _f\"></span>JV <span class=\"_ _0\"> </span>(analiza <span class=\"_ _0\"></span>wra\u017cliwo\u015bci warto\u015bci bilans<span class=\"_ _4\"></span>owej po\u017cyczki <span class=\"_ _4\"></span>w Nocie 7<span class=\"_ _4\"></span>.5.2.4).<span class=\"ff2\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Stan na 1 styc<span class=\"_ _4\"></span>znia 9 603 8 314 Sp\u0142ata po\u017cycz<span class=\"_ _4\"></span>ek (kapita\u0142 i od<span class=\"_ _4\"></span>setki)<span class=\"ff2\"> </span>( <span class=\"lse\">163)<span class=\"ls0\"> </span></span>( 789) Naliczone ods<span class=\"_ _4\"></span>etki  <span class=\"lse\">597</span>  <span class=\"lse\">582</span> Nota 4.4 Zysk z tytu\u0142u odwr<span class=\"_ _4\"></span>\u00f3cenia utra<span class=\"_ _4\"></span>ty warto\u015bci <span class=\"_ _4\"></span>po\u017cyczek <span class=\"ff2\"> </span>udzielonych wsp\u00f3l<span class=\"_ _4\"></span>nemu przed<span class=\"_ _4\"></span>si\u0119wzi\u0119ciu<span class=\"_ _4\"></span><span class=\"ff2\"> </span> <span class=\"lse\">101</span>  <span class=\"lse\">873</span> R\u00f3\u017cnice kursow<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span>(1 042)  <span class=\"lse\">623</span> Stan na 31 gr<span class=\"_ _4\"></span>udnia 9 096 9 603 Udzielona Sierr<span class=\"_ _4\"></span>a Gorda S.C<span class=\"_ _4\"></span>.M. po\u017cyczka opr<span class=\"_ _4\"></span>ocentowana j<span class=\"_ _4\"></span>est sta\u0142\u0105<span class=\"_ _4\"></span> stop\u0105 procent<span class=\"_ _4\"></span>ow\u0105 w wys<span class=\"_ _4\"></span>oko\u015bci 8%.<span class=\"ff2\"> </span>Na <span class=\"_ _f\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>rudnia <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span><span class=\"ff2\">3 <span class=\"_ _f\"></span></span>r. <span class=\"_ _f\"></span>Gr<span class=\"_ _3\"></span>upa <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>szacowa<span class=\"_ _4\"></span>\u0142a <span class=\"_ _f\"></span>przewidywane <span class=\"_ _f\"></span>przep\u0142ywy <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _f\"></span>sp\u0142aty <span class=\"_ _f\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _3\"></span>udzielonych po\u017cyczek <span class=\"_ _2\"> </span>Sierra  Gorda <span class=\"_ _2\"> </span>S.C.M., <span class=\"_ _12\"> </span>w<span class=\"ff2\"> wyniku  cze<span class=\"_ _4\"></span>go  zg<span class=\"_ _4\"></span>odnie <span class=\"_ _2\"> </span>z  MSSF <span class=\"_ _2\"> </span>9.5.5.14  rozp<span class=\"_ _4\"></span>oznano  <span class=\"ff3\">zysk <span class=\"_ _2\"> </span>z  tytu<span class=\"_ _4\"></span>\u0142u  odwr<span class=\"_ _4\"></span>\u00f3cenia <span class=\"_ _2\"> </span>utraty </span></span>warto\u015bci <span class=\"ff2\">w kwoci<span class=\"_ _4\"></span>e 101 mln P<span class=\"_ _4\"></span>LN (26 m<span class=\"_ _4\"></span>ln USD). W okresi<span class=\"ff3\">e por<span class=\"_ _4\"></span>\u00f3wnywalnym <span class=\"_ _4\"></span>dokonano odwr<span class=\"_ _4\"></span>\u00f3cenia odpisu <span class=\"_ _4\"></span>w kwocie <span class=\"ff2 lse\">873<span class=\"ls0\"> mln </span></span></span></span>PLN.  Za\u0142o\u017cenia  przyj\u0119te  do  szacunku  przep\u0142yw\u00f3<span class=\"_ _4\"></span>w  pieni\u0119\u017cnych  Sierra<span class=\"_ _4\"></span>  Gorda<span class=\"_ _3\"></span><span class=\"ff2\">  </span>S.C.M.  (notowania  cen  metali  oraz  pozosta\u0142e kluczowe za\u0142o\u017c<span class=\"_ _4\"></span>enia) przedstawi<span class=\"_ _4\"></span>one zos<span class=\"_ _4\"></span>ta\u0142y poni\u017cej:<span class=\"ff2\"> </span>Podstawowe <span class=\"_ _4\"></span>za\u0142o\u017cenia m<span class=\"_ _4\"></span>akroekonomic<span class=\"_ _4\"></span>zne przyj\u0119t<span class=\"_ _4\"></span>e w szac<span class=\"_ _4\"></span>owaniu pr<span class=\"_ _4\"></span>zep\u0142yw\u00f3w p<span class=\"_ _4\"></span>ieni\u0119\u017cnych \u2013<span class=\"ff1\"> notowania cen </span>metali \u015acie\u017cki <span class=\"_ _0\"></span>cenowe <span class=\"_ _0\"></span>zosta\u0142y <span class=\"_ _f\"></span>przyj\u0119te <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>decyzji<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>Komitetu <span class=\"_ _f\"></span>Ryzyka <span class=\"_ _0\"></span>Rynkowego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>KGHM <span class=\"_ _0\"></span>Polska <span class=\"_ _f\"></span>Mie<span class=\"_ _3\"></span>d\u017a <span class=\"_ _f\"></span>S.A., <span class=\"_ _0\"></span>bior\u0105cej pod uwag\u0119 aktualn<span class=\"_ _4\"></span>e prognoz<span class=\"_ _4\"></span>y rynkowe:<span class=\"ff2\"> </span>Okres 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>LT<span class=\"ls0\"> </span>Cena miedzi <span class=\"_ _4\"></span>[USD/t] 8 500 8 <span class=\"ls0\">7</span>00<span class=\"ls0\"> </span>9 0<span class=\"ls13\">00</span> 9 2<span class=\"ls13\">00</span> 8 <span class=\"ls13\">25</span>0 Cena z\u0142ota [US<span class=\"_ _4\"></span>D/oz]<span class=\"ff1\"> </span>1 90<span class=\"ls0\">0 </span>1 <span class=\"ls0\">8</span>00<span class=\"ls0\"> </span>1 650 1 60<span class=\"ls0\">0 </span>1 <span class=\"ls0\">6</span>00<span class=\"ls0\"> </span>Pozosta\u0142e kluc<span class=\"_ _4\"></span>zowe za\u0142<span class=\"_ _4\"></span>o\u017cenia dl<span class=\"_ _4\"></span>a szacunku przep\u0142yw<span class=\"_ _4\"></span>\u00f3w pi<span class=\"_ _4\"></span>eni\u0119\u017cnych <span class=\"ff1\"> </span>Okres \u017cycia kopal<span class=\"_ _4\"></span>ni / okres pr<span class=\"_ _4\"></span>ognozy<span class=\"ff2\"> </span>24<span class=\"ls0\"> </span>Poziom produkcji m<span class=\"_ _4\"></span>iedzi w okr<span class=\"_ _4\"></span>esie \u017cycia <span class=\"_ _4\"></span>kopalni  (tys<span class=\"_ _4\"></span>. t)<span class=\"ff2\"> </span>3 7<span class=\"lse\">32</span> Poziom produkcji m<span class=\"_ _4\"></span>olibdenu w <span class=\"_ _4\"></span>okresie \u017cyc<span class=\"_ _4\"></span>ia kopalni (ml<span class=\"_ _4\"></span>n funt\u00f3w)<span class=\"ff2\"> </span>2<span class=\"lse\">33</span> Poziom <span class=\"ff3\">produkcji z<span class=\"_ _4\"></span>\u0142ota w okresi<span class=\"_ _4\"></span>e \u017cycia <span class=\"_ _4\"></span>kopalni (tys. <span class=\"_ _4\"></span>oz)<span class=\"ff2\"> </span></span>1 043<span class=\"ls0\"> </span>\u015arednia mar\u017ca<span class=\"_ _4\"></span> operacyjna w <span class=\"_ _4\"></span>okresie \u017c<span class=\"_ _4\"></span>ycia kopalni<span class=\"ff2\"> </span>43,<span class=\"ls0\">1% </span>Zastosowana s<span class=\"_ _4\"></span>topa dysk<span class=\"_ _4\"></span>onta po opodatk<span class=\"_ _4\"></span>owaniu (wykorz<span class=\"_ _4\"></span>ystana d<span class=\"_ _4\"></span>o wyliczenia wa<span class=\"_ _4\"></span>rto\u015bci godziwej dla c<span class=\"_ _4\"></span>el\u00f3w ujawnien<span class=\"_ _4\"></span>ia w Cz\u0119\u015bci 7)<span class=\"_ _4\"></span><span class=\"ff2\"> </span>9,13<span class=\"ls0\">% </span>Poziom <span class=\"ff3\">nak\u0142ad\u00f3w inw<span class=\"_ _4\"></span>estycyjny<span class=\"_ _4\"></span>ch do poni<span class=\"_ _4\"></span>esienia w <span class=\"_ _4\"></span>okresie \u017cycia <span class=\"_ _4\"></span>kopalni (mln U<span class=\"_ _4\"></span>SD)<span class=\"ff2\"> </span></span>1 708<span class=\"ls0\">  </span>Poziom kapitalizowan<span class=\"_ _4\"></span>ych k<span class=\"_ _4\"></span>oszt\u00f3w usu<span class=\"_ _4\"></span>wania nadk\u0142adu <span class=\"_ _4\"></span>w okresie <span class=\"_ _4\"></span>\u017cycia kopalni (ml<span class=\"_ _4\"></span>n USD)<span class=\"ff2\"> </span>4 <span class=\"lse\">102</span> Nota <span class=\"_ _12\"> </span>7.5.2.4 <span class=\"_ _2\"> </span>Ryzyko <span class=\"_ _2\"> </span>kredytowe <span class=\"_ _2\"> </span>zwi\u0105zane <span class=\"_ _2\"> </span>z  po\u017cyc<span class=\"_ _4\"></span>zkami <span class=\"_ _2\"> </span>udzielonymi <span class=\"_ _2\"> </span>wsp\u00f3lnemu <span class=\"_ _2\"> </span>przedsi\u0119wzi\u0119ciu <span class=\"_ _2\"> </span>Sierra <span class=\"_ _2\"> </span>Gorda S.C.M. (POCI)<span class=\"_ _4\"></span> Ryzyko <span class=\"_ _2\"> </span>kredytowe <span class=\"_ _2\"> </span>zwi\u0105zane <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>udzielonymi <span class=\"_ _2\"> </span>po\u017cyczkami <span class=\"_ _2\"> </span>uzale\u017cnione <span class=\"_ _2\"> </span>jest <span class=\"_ _2\"> </span>od <span class=\"_ _12\"> </span>ryzyka <span class=\"_ _2\"> </span>zwi\u0105zanego <span class=\"_ _1\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>realizacj\u0105 <span class=\"_ _2\"> </span>wsp\u00f3lnego przedsi\u0119wzi\u0119cia <span class=\"_ _2\"> </span>g\u00f3rniczego <span class=\"_ _2\"> </span>w  Chile <span class=\"_ _2\"> </span>(Sierra  G<span class=\"_ _4\"></span>orda <span class=\"_ _2\"> </span>S.C.M.).  P<span class=\"_ _4\"></span>o\u017cyczki <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>ze  wzgl<span class=\"_ _4\"></span>\u0119du  na<span class=\"_ _4\"></span>  r<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>zpozn<span class=\"_ _4\"></span>an\u0105 <span class=\"_ _12\"> </span>utrat\u0119  wa<span class=\"_ _4\"></span>rto\u015bci <span class=\"_ _2\"> </span>na moment  p<span class=\"_ _4\"></span>ocz\u0105tkow<span class=\"_ _4\"></span>ego  uj\u0119cia <span class=\"_ _2\"> </span>ze  wzgl\u0119du  na  r<span class=\"_ _4\"></span>yzyko <span class=\"_ _2\"> </span>kredytowe,  za<span class=\"_ _4\"></span>kwalifikowan<span class=\"_ _4\"></span>e  zosta\u0142<span class=\"_ _4\"></span>y  jak<span class=\"_ _4\"></span>o  POCI  i<span class=\"_ _4\"></span>  na<span class=\"_ _4\"></span>  kolejn<span class=\"_ _4\"></span>e  dni<span class=\"_ _4\"></span> ko\u0144cz\u0105ce <span class=\"_ _3\"></span>okresy <span class=\"_ _3\"></span>sprawozdawcz<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _f\"></span>wyceniane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zamortyzowa<span class=\"_ _4\"></span>nym <span class=\"_ _3\"></span>koszcie <span class=\"_ _3\"></span>przy <span class=\"_ _3\"></span>zastosowaniu <span class=\"_ _3\"></span>metody <span class=\"_ _3\"></span>efektywn<span class=\"_ _4\"></span>ej <span class=\"_ _3\"></span>stopy procentowej z<span class=\"_ _4\"></span> wykorzystaniem <span class=\"_ _4\"></span> efektywn<span class=\"_ _4\"></span>ej stopy dysk<span class=\"_ _4\"></span>ontowej sk<span class=\"_ _4\"></span>orygowanej o ryzyko kr<span class=\"_ _4\"></span>edytow<span class=\"_ _4\"></span>e.  Podstaw\u0119 <span class=\"_ _3\"></span>naliczenia <span class=\"_ _3\"></span>odsetek <span class=\"_ _3\"></span>od <span class=\"_ _3\"></span>po\u017cyczek <span class=\"_ _3\"></span>POCI <span class=\"_ _3\"></span>stanowi <span class=\"_ _f\"></span>ich <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>brutto <span class=\"_ _3\"></span>pomniejszona <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>kwot\u0119 <span class=\"_ _3\"></span>odpisu <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _3\"></span>utraty warto\u015bci na m<span class=\"_ _4\"></span>oment pocz\u0105<span class=\"_ _4\"></span>tkowego uj\u0119<span class=\"_ _4\"></span>cia.<span class=\"ff2\"> </span>Udzielona <span class=\"_ _2\"> </span>po\u017cyczka <span class=\"_ _2\"> </span>nie <span class=\"_ _2\"> </span>posiada <span class=\"_ _2\"> </span>zabezpiecze\u0144 <span class=\"_ _2\"> </span>ograniczaj\u0105cych <span class=\"_ _1\"> </span>ekspozycj\u0119 <span class=\"_ _2\"> </span>n<span class=\"_ _3\"></span><span class=\"ff2\">a <span class=\"_ _2\"> </span>ryzyko <span class=\"_ _2\"> </span>kredytowe, <span class=\"_ _2\"> </span>dlatego <span class=\"_ _12\"> </span>maksymalna<span class=\"_ _4\"></span> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>nara\u017con\u0105 <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>pote<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>cjaln\u0105 <span class=\"_ _1\"> </span>strat\u0119  z<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>ryzyka <span class=\"_ _2\"> </span>kredytoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>stanowi <span class=\"_ _2\"> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>brutto <span class=\"_ _1\"> </span>po\u017cyczki, <span class=\"_ _2\"> </span>pomniejszona<span class=\"_ _4\"></span> o <span class=\"ff3\">oczekiwane <span class=\"_ _4\"></span>straty kredy<span class=\"_ _4\"></span>towe uj\u0119te z<span class=\"_ _4\"></span>godnie z MSS<span class=\"_ _4\"></span>F9.<span class=\"ff2\"> </span></span>Zmiany <span class=\"ff3\">warto\u015bci <span class=\"_ _4\"></span>udzielonych <span class=\"_ _4\"></span>po\u017cyczek POC<span class=\"_ _4\"></span>I w<span class=\"ff2\"> okresi</span>e sprawozd<span class=\"_ _4\"></span>awczym <span class=\"_ _4\"></span>i por\u00f3wnawczym <span class=\"_ _4\"></span>przeds<span class=\"_ _4\"></span>tawia Nota 6.2.<span class=\"ff2\"> </span></span>Zar\u00f3wno <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>okresie <span class=\"_ _2\"> </span>sprawozdawczym <span class=\"_ _1\"> </span>jak <span class=\"_ _2\"> </span>i <span class=\"_ _12\"> </span>por\u00f3wnawczym <span class=\"_ _2\"> </span>nie <span class=\"_ _2\"> </span>rozpoznano <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>cz<span class=\"_ _4\"></span>ekiwanej <span class=\"_ _2\"> </span>utraty <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _2\"> </span>dla <span class=\"_ _12\"> </span>po\u017cyczek POCI. Analiza <span class=\"_ _1d\"> </span>wra\u017cliwo\u015bci<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>warto\u015bci<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>godziwej <span class=\"_ _1d\"> </span>po\u017cyczek <span class=\"_ _1f\"> </span>ze <span class=\"_ _1d\"> </span>wzgl\u0119du <span class=\"_ _1d\"> </span>na <span class=\"_ _1d\"> </span>zmiany <span class=\"_ _1f\"> </span>prognozowanych <span class=\"_ _1d\"> </span>przep\u0142yw\u00f3w Sierra Gorda S.<span class=\"_ _4\"></span>C.M. Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>r. <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>Kapita\u0142owa <span class=\"_ _0\"></span>zaklasyfik<span class=\"_ _4\"></span>owa\u0142a <span class=\"_ _0\"></span>wycen\u0119 <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _0\"></span>udzielonych <span class=\"_ _0\"></span>po\u017cyczek <span class=\"_ _f\"></span>do poziomu <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>hierarchii <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _0\"></span>godziwej, <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>wzgl\u0119du <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>wykorzystanie <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>wycenie <span class=\"_ _0\"></span>istotneg<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>parametru <span class=\"_ _0\"> </span>nie<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>ierzalneg<span class=\"ff2\">o, </span>jakim <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _f\"></span>prognozowane <span class=\"_ _f\"></span>przep\u0142ywy <span class=\"_ _3\"></span>Sie<span class=\"_ _3\"></span>rra <span class=\"_ _3\"></span>Gorda <span class=\"_ _f\"></span>S.C.M. <span class=\"_ _f\"></span>Przep\u0142ywy <span class=\"_ _3\"></span>te <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>najwi\u0119kszym <span class=\"_ _f\"></span>stopniu <span class=\"_ _3\"></span>wra\u017cliwe <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>zmian\u0119 <span class=\"_ _3\"></span>cen miedzi, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _1\"> </span>implikuje <span class=\"_ _0\"></span>pozosta\u0142e <span class=\"_ _0\"></span>za\u0142o\u017cenia <span class=\"_ _0\"></span>takie <span class=\"_ _0\"></span>jak <span class=\"_ _1\"> </span>prognozowana<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>produkcja <span class=\"_ _1\"> </span>i <span class=\"_ _0\"></span>mar\u017ca <span class=\"_ _0\"></span>ope<span class=\"_ _3\"></span>rac<span class=\"_ _4\"></span>yjna. <span class=\"_ _0\"></span>Dlatego <span class=\"_ _0\"> </span>te\u017c <span class=\"_ _1\"> </span>Grupa, zgodnie <span class=\"_ _2\"> </span>z MSSF <span class=\"lse\">13</span> p.93.f<span class=\"ff3\">, <span class=\"_ _2\"> </span>przeprowadzi\u0142a <span class=\"_ _2\"> </span>analiz\u0119  wr<span class=\"_ _4\"></span>a\u017cliwo\u015bci <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _2\"> </span>godziwej <span class=\"_ _2\"> </span>(poziom <span class=\"_ _2\"> </span>3)  po\u017c<span class=\"_ _4\"></span>yczek <span class=\"_ _2\"> </span>na  zm<span class=\"_ _4\"></span>ian\u0119 <span class=\"_ _2\"> </span>ce<span class=\"_ _3\"></span>ny </span>miedzi. Ceny miedzi [US<span class=\"_ _4\"></span>D/t] Scenariusze 31.1<span class=\"_ _4\"></span>2.2023 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>LT<span class=\"ls0\"> </span>Bazowy 8 500<span class=\"fs6\"> </span>8 700<span class=\"fs6\"> </span>9 000<span class=\"fs6\"> </span>9 200<span class=\"fs6\"> </span>8 250<span class=\"fs6\"> </span>Bazowy minus 0<span class=\"_ _4\"></span>,1 USD/fun<span class=\"_ _4\"></span>t w ca\u0142ym <span class=\"ff2\">okresi<span class=\"_ _4\"></span>e </span>\u017cycia kopalni (220 <span class=\"_ _4\"></span>USD/ton\u0119<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span>8 280<span class=\"fs6\"> </span>8 480<span class=\"fs6\"> </span>8 780<span class=\"fs6\"> </span>8 980<span class=\"fs6\"> </span>8 030<span class=\"fs6\"> </span>Bazowy plus 0,<span class=\"_ _4\"></span>1 USD/funt <span class=\"_ _4\"></span>w ca\u0142ym okresi<span class=\"_ _4\"></span>e \u017cycia kopalni (220 <span class=\"_ _4\"></span>USD/ton\u0119<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span>8 720<span class=\"fs6\"> </span>8 920<span class=\"fs6\"> </span>9 220<span class=\"fs6\"> </span>9 420<span class=\"fs6\"> </span>8 470<span class=\"_ _3c\"> </span>Ceny miedzi [US<span class=\"_ _4\"></span>D/t] Scenariusze 31.1<span class=\"_ _4\"></span>2.2022 2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>LT<span class=\"ls0\"> </span>Bazowy 8 200 8 500 8 500 8 500 7 700 Bazowy minus 0<span class=\"_ _4\"></span>,1 USD/fun<span class=\"_ _4\"></span>t w ca\u0142ym okr<span class=\"_ _4\"></span>esie \u017cycia kopalni (220 <span class=\"_ _4\"></span>USD/ton\u0119<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span>7 980 8 280 8 280 8 280 7 480 Bazowy plus 0,<span class=\"_ _4\"></span>1 USD/funt <span class=\"_ _4\"></span>w ca\u0142ym okresi<span class=\"_ _4\"></span>e \u017cycia kopalni (220 <span class=\"_ _4\"></span>USD/ton\u0119<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span>8 420 8 720 8 720 8 720 7 920 Analiza w<span class=\"_ _4\"></span>ra\u017cliwo\u015bci<span class=\"_ _4\"></span> warto\u015bci<span class=\"_ _4\"></span> godziwej<span class=\"_ _4\"></span> <span class=\"ff1\"> </span>na zmian\u0119 c<span class=\"_ _4\"></span>eny Cu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>Warto\u015b\u0107<span class=\"ff1\"> </span>godziwa<span class=\"_ _4\"></span> 31.12.2023<span class=\"_ _4\"></span> Bazowy plus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Bazowy minus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu  7 778 7 969 7 567 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu <span class=\"_ _4\"></span>(mln USD) 1 977 2 025 1 923 Analiza <span class=\"ff4\">w<span class=\"_ _4\"></span>ra\u017cliwo\u015bci <span class=\"_ _4\"></span>warto\u015bci <span class=\"_ _4\"></span>bilans<span class=\"_ _4\"></span>owej </span>na zmian\u0119 c<span class=\"_ _4\"></span>eny Cu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>Warto\u015b\u0107<span class=\"ff1\"> </span>bilansowa 31.12.2023<span class=\"_ _4\"></span> Bazowy plus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Bazowy minus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu  9 096 9 223 8 956 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu <span class=\"_ _4\"></span>(mln USD) 2 <span class=\"lsf\">311</span> 2 344 2 276 Analiza w<span class=\"_ _4\"></span>ra\u017cliwo\u015bci<span class=\"_ _4\"></span> warto\u015bci<span class=\"_ _4\"></span> godziwej<span class=\"_ _4\"></span> <span class=\"ff1\"> </span>na zmian\u0119 c<span class=\"_ _4\"></span>eny Cu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>Warto\u015b\u0107<span class=\"ff1\"> </span>godziwa<span class=\"_ _4\"></span> 31.12.2022<span class=\"_ _4\"></span> Bazowy plus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Bazowy minus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu  7 787 8 064 7 465 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu <span class=\"_ _4\"></span>(mln USD) 1 769 1 832 1 696 Analiza w<span class=\"_ _4\"></span>ra\u017cliwo\u015bci<span class=\"_ _4\"></span> warto\u015bci<span class=\"_ _4\"></span> bilan<span class=\"_ _4\"></span>sowej<span class=\"ff1\"> </span>na zmian\u0119 c<span class=\"_ _4\"></span>eny Cu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Klasy <span class=\"ff4\">instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span></span>Warto\u015b\u0107<span class=\"ff1\"> </span>bilansowa 31.12.2022<span class=\"_ _4\"></span> Bazowy plus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Bazowy minus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu  9 603 9 766 9 380 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu <span class=\"_ _4\"></span>(mln USD) 2 182 2 219 2 131<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "Nota 1.2 Kontyn<span class=\"_ _4\"></span>uacja d<span class=\"ff4\">zia\u0142<span class=\"_ _4\"></span>alno\u015bci<span class=\"ff1\"> </span></span>Skonsolidowan<span class=\"_ _4\"></span>e sprawozdani<span class=\"_ _4\"></span>e finansowe z<span class=\"_ _4\"></span>osta\u0142o sporz\u0105dzon<span class=\"_ _4\"></span>e przy za<span class=\"_ _4\"></span>\u0142o\u017ceniu kontynuacji <span class=\"_ _4\"></span>dzia\u0142alno\u015bci gosp<span class=\"_ _4\"></span>odarczej pr<span class=\"_ _4\"></span>zez sp\u00f3\u0142ki <span class=\"_ _10\"> </span>Grupy <span class=\"_ _11\"> </span>Kapita\u0142owe<span class=\"_ _4\"></span>j <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>niezmienionej <span class=\"_ _10\"> </span><span class=\"ff2\">istotnie <span class=\"_ _11\"> </span>formie <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>zakresie <span class=\"_ _10\"> </span>przez <span class=\"_ _11\"> </span>okres <span class=\"_ _10\"> </span>co <span class=\"_ _11\"> </span>najmniej <span class=\"_ _10\"> </span>12 </span>miesi\u0119cy <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _10\"> </span>dnia ko\u0144cz\u0105cego <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>es <span class=\"_ _f\"></span>sprawozdawczy <span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>nie <span class=\"_ _f\"></span>istniej\u0105 <span class=\"_ _f\"></span>przes\u0142anki <span class=\"_ _f\"></span>zamierzonego <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>przymusowego <span class=\"_ _f\"></span>zaniechania <span class=\"_ _3\"></span>b\u0105d\u017a <span class=\"_ _f\"></span>istotnego ograniczenia <span class=\"_ _12\"> </span>przez  ni\u0105 <span class=\"_ _2\"> </span>dotychczasowe<span class=\"_ _4\"></span>j  dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci.  Zar<span class=\"_ _4\"></span>z\u0105d  Je<span class=\"_ _4\"></span>dnostki  D<span class=\"_ _4\"></span>ominuj\u0105cej<span class=\"ff2\">  nie </span>stwier<span class=\"_ _4\"></span>dza  na<span class=\"_ _4\"></span>  dzie\u0144 <span class=\"_ _12\"> </span>podpisania<span class=\"_ _4\"></span> skonsolidowan<span class=\"_ _4\"></span>ego <span class=\"_ _3\"></span>sprawozdania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>finansowego <span class=\"_ _3\"></span>fakt\u00f3w <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>oliczno\u015bci <span class=\"_ _3\"></span>wskazuj\u0105cych <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>zagro\u017cenie <span class=\"_ _3\"></span>kontynuacji <span class=\"_ _3\"></span>dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci w daj\u0105cej si\u0119 pr<span class=\"_ _4\"></span>zewidzie\u0107 pr<span class=\"_ _4\"></span>zysz\u0142o\u015bci. <span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "No<span class=\"ls0\">ta 1.2.4 Obszary m<span class=\"_ _4\"></span>onitorow<span class=\"_ _4\"></span>ane - <span class=\"ff4\">ryzyka i zagr<span class=\"_ _4\"></span>o\u017cenia zwi\u0105<span class=\"_ _4\"></span>zane z klim<span class=\"_ _4\"></span>atem<span class=\"ff1\"> </span></span></span>Grupa <span class=\"_ _13\"> </span>Kapita\u0142owa <span class=\"_ _13\"> </span>KGHM <span class=\"_ _13\"> </span>Polska <span class=\"_ _13\"> </span>Mied\u017a <span class=\"_ _13\"> </span>S.A. <span class=\"_ _17\"> </span><span class=\"ff2\">(Grupa <span class=\"_ _13\"> </span>KGHM) <span class=\"_ _13\"> </span></span>jest <span class=\"_ _13\"> </span>\u015bwiadomym <span class=\"_ _13\"> </span>i <span class=\"_ _17\"> </span>odpow<span class=\"_ _4\"></span>iedzialnym <span class=\"_ _13\"> </span>uczestnikiem<span class=\"_ _4\"></span> energetyczn<span class=\"_ _4\"></span>ej <span class=\"_ _11\"> </span>transformacji <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>kluczowe <span class=\"_ _11\"> </span>dla <span class=\"_ _11\"> </span>niego <span class=\"_ _15\"> </span>jes<span class=\"_ _4\"></span>t <span class=\"_ _11\"> </span>dostosowanie <span class=\"_ _11\"> </span><span class=\"ff3\">si\u0119</span> <span class=\"_ _11\"> </span><span class=\"ls20\">do<span class=\"_ _3\"></span></span> <span class=\"_ _11\"> </span>zmian <span class=\"_ _11\"> </span>klimatu <span class=\"_ _10\"> </span>i <span class=\"_ _15\"> </span><span class=\"ff3\">zarz\u0105dz<span class=\"_ _4\"></span>anie<span class=\"ff2\"> <span class=\"_ _11\"> </span>ryzykiem </span></span>klimatycznym. <span class=\"_ _1\"> </span>Grupa <span class=\"_ _1\"> </span>KGHM <span class=\"_ _1\"> </span><span class=\"ls17\">na</span> <span class=\"_ _1\"> </span><span class=\"ff3\">bie\u017c\u0105co</span> <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>cenia <span class=\"_ _0\"> </span>ryzyko <span class=\"_ _2\"> </span><span class=\"ff3\">zwi\u0105zane</span> <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>klimatem <span class=\"_ _1\"> </span>i<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>jego <span class=\"_ _1\"> </span><span class=\"ff3\">wp\u0142yw</span> <span class=\"_ _1\"> </span><span class=\"ls17\">na</span> <span class=\"_ _2\"> </span>jej <span class=\"_ _1\"> </span><span class=\"ff3\">dzia\u0142alno\u015b\u0107</span> <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>ramach procesu <span class=\"_ _f\"></span><span class=\"ff3\">Zarz\u0105dzania</span> <span class=\"_ _f\"></span>Ryzykiem <span class=\"_ _0\"></span>Korporacyjnym <span class=\"_ _f\"></span>Grupy <span class=\"_ _0\"></span><span class=\"ff3\">Kapita\u0142<span class=\"_ _4\"></span>owej<span class=\"ff2\"> <span class=\"_ _f\"></span>KGHM <span class=\"_ _0\"></span>Polska <span class=\"_ _f\"></span></span>Mied\u017a<span class=\"ff2\"> <span class=\"_ _0\"></span>S.A., <span class=\"_ _0\"></span></span>kt\u00f3ry<span class=\"ff2\"> <span class=\"_ _f\"></span>szerzej <span class=\"_ _0\"></span></span>zosta\u0142<span class=\"ff2\"> <span class=\"_ _f\"></span>opisany </span></span>w Sprawozdaniu  <span class=\"ff3\">Zarz\u0105du <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>dzia\u0142alno\u015bci <span class=\"_ _10\"> </span>KGHM</span> <span class=\"_ _10\"> </span>Polska <span class=\"_ _10\"> </span>M<span class=\"ff3\">ied\u017a <span class=\"_ _10\"> </span></span>S.A. <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>raz  Grupy <span class=\"_ _10\"> </span><span class=\"ff3\">Kapita\u0142owej <span class=\"_ _10\"> </span>KGHM</span> <span class=\"_ _10\"> </span>Polska <span class=\"_ _10\"> </span>M<span class=\"ff3\">ied\u017a</span> <span class=\"_ _10\"> </span>S.A. w <span class=\"lse\">202</span>3 r., <span class=\"ff3\">rozdzia<span class=\"_ _4\"></span>\u0142 4.2. <span class=\"ff2\"> </span></span>N<span class=\"ff3\">egatywny wp<span class=\"_ _4\"></span>\u0142yw zmian klima<span class=\"_ _4\"></span>tu na <span class=\"_ _4\"></span>dzia\u0142alno\u015b\u0107 <span class=\"ff2\">Grupy KGH<span class=\"_ _4\"></span>M <span class=\"ff3\">analizowany j<span class=\"_ _4\"></span>est przy wykorzys<span class=\"_ _4\"></span>taniu <span class=\"_ _4\"></span>przyj\u0119tej <span class=\"ff2\">klasyfikacji:<span class=\"ff7 fs8\"> </span></span></span></span></span>Grupa KGHM nara\u017cona jest na ryzyko klimatyczne fizyczn<span class=\"_ _4\"></span>e, wynikaj\u0105ce z okre\u015blonych zdar<span class=\"_ _4\"></span>ze\u0144, w szczeg\u00f3lno\u015bci zwi\u0105zany<span class=\"_ _4\"></span>ch z <span class=\"_ _1\"> </span>gwa\u0142townymi <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>chronicznymi <span class=\"_ _1\"> </span>zjawiskami <span class=\"_ _1\"> </span>pogodowymi <span class=\"_ _1\"> </span>b\u0119d\u0105cymi <span class=\"_ _0\"> </span>nast\u0119<span class=\"_ _3\"></span>pstwem <span class=\"_ _0\"></span>zmian <span class=\"_ _1\"> </span>klimatu, <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>akimi <span class=\"_ _0\"> </span>np. <span class=\"_ _2\"> </span>jak: <span class=\"_ _1\"> </span>dni <span class=\"_ _2\"> </span>bez opadu <span class=\"_ _14\"> </span>(<span class=\"ff3\">susze), <span class=\"_ _14\"> </span>silne/gwa\u0142<span class=\"_ _4\"></span>towne <span class=\"_ _14\"> </span>wiatry, <span class=\"_ _14\"> </span>wzrost <span class=\"_ _14\"> </span>\u015bredniej <span class=\"_ _15\"> </span>te<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>peratury <span class=\"_ _14\"> </span>dobowej <span class=\"_ _15\"> </span>oraz <span class=\"_ _14\"> </span>trwa\u0142e <span class=\"_ _14\"> </span>zmiany <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>schematach </span>pogodowych, <span class=\"_ _1\"> </span>kt\u00f3re <span class=\"_ _2\"> </span>mog\u0105 <span class=\"_ _2\"> </span>wp\u0142ywa\u0107 <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>dzia\u0142alno\u015b\u0107 <span class=\"_ _2\"> </span>Grupy <span class=\"_ _2\"> </span>KGHM<span class=\"ff2\">. <span class=\"_ _2\"> </span></span>m.in. <span class=\"_ _2\"> </span>poprzez <span class=\"_ _2\"> </span>zak\u0142\u00f3cenia <span class=\"_ _2\"> </span>\u0142a\u0144cucha <span class=\"_ _1\"> </span>dostaw <span class=\"_ _2\"> </span>i  c<span class=\"_ _4\"></span>i\u0105g\u0142o\u015bci<span class=\"_ _4\"></span> dzia\u0142ania <span class=\"_ _15\"> </span>g\u0142\u00f3wnego <span class=\"_ _15\"> </span>ci\u0105gu <span class=\"_ _14\"> </span>technologi<span class=\"_ _4\"></span>cznego, <span class=\"_ _15\"> </span>wzrost <span class=\"_ _14\"> </span>koszt\u00f3w <span class=\"_ _15\"> </span>operacyjnych <span class=\"_ _15\"> </span>zwi\u0105zanych <span class=\"_ _15\"> </span>bezpo\u015brednio <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>dzia\u0142alno\u015bci<span class=\"_ _4\"></span> biznesow\u0105 jak <span class=\"_ _4\"></span>i poprzez wzros<span class=\"_ _4\"></span>t uci\u0105\u017c<span class=\"_ _4\"></span>liwo\u015bci pracy. <span class=\"ff2\"> </span>Ryzyko <span class=\"_ _3\"></span>klimatyczne <span class=\"_ _3\"></span>zwi\u0105zane <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>przej\u015bciem, <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _3\"></span>nara\u017cona <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>Grupa <span class=\"_ _0\"></span><span class=\"ff2\">KGHM</span>, <span class=\"_ _3\"></span>wynika <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>konieczno\u015bci <span class=\"_ _3\"></span>dostosowania <span class=\"_ _3\"></span>si\u0119<span class=\"ff2\"> </span>gospodarki  <span class=\"ls20\">do</span>  stopniowy<span class=\"ls18\">ch</span>  zmian  klimatu.  <span class=\"ls21\">Ta</span>  kategoria  ryzyk<span class=\"_ _4\"></span><span class=\"ls22\">a  <span class=\"ls0\">obejmuje  kwestie  <span class=\"ff3\">zwi\u0105zane</span>  z  wymogami  prawnym<span class=\"_ _4\"></span>i, </span></span>post\u0119pem <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>echno<span class=\"_ _4\"></span>logicznym <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kierunku<span class=\"ff2\"> <span class=\"_ _0\"></span>gospodarki <span class=\"_ _0\"></span>niskoemisyjnej, <span class=\"_ _f\"></span>zmianami <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>popycie <span class=\"_ _1\"> </span>i <span class=\"_ _0\"></span></span>poda\u017cy <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>niekt\u00f3re <span class=\"_ _0\"> </span>produkty i <span class=\"ff3\">us\u0142ugi, <span class=\"_ _0\"></span>kt\u00f3rych</span> <span class=\"_ _f\"></span><span class=\"ff3\">wytwarzanie <span class=\"_ _0\"></span>zwi\u0105zane</span> <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>rykiem <span class=\"_ _0\"></span>klimatyczny<span class=\"_ _4\"></span>m, <span class=\"_ _f\"></span>jak <span class=\"_ _0\"> </span>i <span class=\"_ _1\"> </span><span class=\"ff3\">rosn\u0105cymi <span class=\"_ _0\"></span>oczekiwania<span class=\"_ _4\"></span>mi<span class=\"ff2\"> <span class=\"_ _0\"></span>interesariuszy <span class=\"_ _f\"></span>wobec </span></span>Grupy <span class=\"_ _2\"> </span>KGHM <span class=\"_ _1\"> </span><span class=\"ls1b\">co<span class=\"_ _3\"></span></span> <span class=\"_ _1\"> </span><span class=\"ls20\">do<span class=\"_ _3\"></span></span> <span class=\"_ _1\"> </span><span class=\"ff3\">obni\u017cenia</span> <span class=\"_ _2\"> </span>jej <span class=\"_ _1\"> </span><span class=\"ff3\">wp\u0142ywu</span> <span class=\"_ _2\"> </span><span class=\"ls17\">na</span> <span class=\"_ _2\"> </span>klimat. <span class=\"_ _1\"> </span><span class=\"ff3\">Szczeg\u00f3\u0142owy</span> <span class=\"_ _1\"> </span>opis <span class=\"_ _2\"> </span>zidentyfik<span class=\"_ _4\"></span>owanych <span class=\"_ _1\"> </span>kluczowych <span class=\"_ _2\"> </span><span class=\"ff3\">rodzaj\u00f3w</span> <span class=\"_ _1\"> </span>ryzyka klimatycznego <span class=\"_ _11\"> </span><span class=\"ff3\">zwi\u0105zanego</span> <span class=\"_ _11\"> </span>z <span class=\"_ _15\"> </span>negatywnym <span class=\"_ _11\"> </span><span class=\"ff3\">wp\u0142ywem</span> <span class=\"_ _11\"> </span>zmian <span class=\"_ _15\"> </span>klimatu <span class=\"_ _11\"> </span><span class=\"ls17\">na</span> <span class=\"_ _15\"> </span><span class=\"ff3\">dzia\u0142alno\u015b\u0107</span> <span class=\"_ _11\"> </span>Grupy <span class=\"_ _11\"> </span>KGHM, <span class=\"_ _15\"> </span>w <span class=\"_ _11\"> </span>tym<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span><span class=\"ff3\">wska\u017aniki </span>stosowane <span class=\"_ _14\"> </span><span class=\"ls20\">do</span> <span class=\"_ _14\"> </span><span class=\"ls23\">ich</span> <span class=\"_ _c\"> </span>oceny <span class=\"_ _14\"> </span>jak <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>opis <span class=\"_ _14\"> </span><span class=\"ff3\">dzia\u0142a\u0144</span> <span class=\"_ _14\"> </span>podejmowanych <span class=\"_ _15\"> </span>przez <span class=\"_ _14\"> </span><span class=\"ff3\">Grup\u0119</span> <span class=\"_ _14\"> </span>KGHM <span class=\"_ _c\"> </span><span class=\"ff3\">mityguj\u0105<span class=\"_ _4\"></span>cych<span class=\"ff2\"> <span class=\"_ _14\"> </span><span class=\"ls23\">ich</span> <span class=\"_ _14\"> </span></span>wp\u0142yw<span class=\"ff2\"> <span class=\"_ _14\"> </span></span>zosta\u0142<span class=\"ff2\"> </span></span>przedstawion<span class=\"_ _4\"></span>y <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>Sprawozdaniu <span class=\"_ _0\"> </span><span class=\"ff3\">Zarz\u0105du</span> <span class=\"_ _2\"> </span>z <span class=\"_ _1\"> </span><span class=\"ff3\">dzia\u0142alno\u015bci</span> <span class=\"_ _2\"> </span>KGHM <span class=\"_ _1\"> </span>Polska <span class=\"_ _1\"> </span>M<span class=\"_ _3\"></span><span class=\"ff3\">ied\u017a <span class=\"_ _0\"></span></span>S.A. <span class=\"_ _2\"> </span>oraz <span class=\"_ _1\"> </span>Grupy <span class=\"_ _2\"> </span><span class=\"ff3\">Kapita\u0142ow<span class=\"_ _4\"></span>ej<span class=\"ff2\"> <span class=\"_ _1\"> </span>KGHM <span class=\"_ _2\"> </span>Polska </span></span>M<span class=\"ff3\">ied\u017a </span>S.A. w 20<span class=\"_ _4\"></span>23 r., <span class=\"_ _4\"></span><span class=\"ff3\">rozdzia\u0142 4.2. Za<span class=\"_ _4\"></span>rz\u0105dzanie wp\u0142yw<span class=\"_ _4\"></span>em na klima<span class=\"_ _4\"></span>t.<span class=\"ff2\"> </span></span>W <span class=\"_ _3\"></span>procesie o<span class=\"_ _3\"></span>ceny wp\u0142ywu <span class=\"_ _3\"></span>zident<span class=\"_ _4\"></span>yfikowan<span class=\"ff2\">ego ryzyka <span class=\"_ _3\"></span>klimatycznego <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span></span>sytuacj\u0119 finansow\u0105 <span class=\"_ _3\"></span>oraz wyniki <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>dzia\u0142alno\u015b\u0107 <span class=\"_ _3\"></span>Grupy Kapita\u0142owej, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>szczeg\u00f3lno\u015bci<span class=\"ff2\"> <span class=\"_ _1\"> </span>w zakresie <span class=\"_ _0\"></span></span>zmiennych <span class=\"_ _0\"></span>koszt\u00f3w <span class=\"_ _1\"> </span>uprawn<span class=\"_ _4\"></span>ie\u0144 <span class=\"_ _0\"></span>do <span class=\"_ _1\"> </span>emisji <span class=\"_ _0\"> </span>CO<span class=\"_ _3c\"> </span>2<span class=\"_ _3c\"> </span>, <span class=\"_ _0\"></span>wzrostu <span class=\"_ _1\"> </span>koszt\u00f3w <span class=\"_ _0\"> </span>zakupu <span class=\"_ _1\"> </span>energii elektrycznej, <span class=\"_ _15\"> </span>koszt\u00f3w <span class=\"_ _14\"> </span>dotycz\u0105cych <span class=\"_ _15\"> </span>bada\u0144 <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span>dodatkowych <span class=\"_ _14\"> </span>nak\u0142ad\u00f3w <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>tytu\u0142u <span class=\"_ _14\"> </span>rozwoju <span class=\"_ _15\"> </span>w\u0142asnych <span class=\"_ _14\"> </span>\u017ar\u00f3de\u0142 <span class=\"_ _14\"> </span>energii, szczeg\u00f3lnej oceni<span class=\"_ _4\"></span>e poddano <span class=\"_ _4\"></span>obszary: <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span></span>przyj\u0119tych okr<span class=\"_ _4\"></span>es\u00f3w ekon<span class=\"_ _4\"></span>omicznej u\u017cyteczn<span class=\"_ _4\"></span>o\u015bci \u015brodk\u00f3w <span class=\"_ _4\"></span>trwa\u0142ych <span class=\"_ _4\"></span>i ich warto\u015bci rez<span class=\"_ _4\"></span>ydualnej, <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span></span>istnienia  przes\u0142anek  w<span class=\"_ _4\"></span>skazuj\u0105cych  na  m<span class=\"_ _4\"></span>o\u017cliwo\u015bci  wyst\u0105pien<span class=\"_ _4\"></span>ia  utraty  warto\u015bci  r<span class=\"_ _4\"></span>zeczowych  ak<span class=\"_ _4\"></span>tyw\u00f3w  trwa\u0142<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>i <span class=\"ff3\">warto\u015bci <span class=\"_ _12\"> </span>niematerialn<span class=\"_ _4\"></span>ych<span class=\"ff2\">  <span class=\"ffd fs0\">oraz <span class=\"_ _12\"> </span>za\u0142o\u017ce\u0144 <span class=\"_ _12\"> </span>przyj\u0119tych <span class=\"_ _19\"> </span>do <span class=\"_ _12\"> </span>przeprowadzenia <span class=\"_ _19\"> </span>test\u00f3w <span class=\"_ _12\"> </span>na <span class=\"_ _19\"> </span>utrat\u0119 <span class=\"_ _12\"> </span>warto\u015bci  t<span class=\"ffe\">ych<span class=\"_ _4\"></span> </span></span></span></span>aktyw\u00f3w,<span class=\"ff2 fs6\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span></span>za\u0142o\u017ce\u0144 przyj\u0119<span class=\"_ _4\"></span>tych do<span class=\"ff2\"> </span>wyceny ud<span class=\"_ _4\"></span>zielonych p<span class=\"_ _4\"></span>o\u017cyczek, <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span></span>aktualizacji rezerw<span class=\"_ _4\"></span>y na prz<span class=\"_ _4\"></span>ysz\u0142e koszty likw<span class=\"_ _4\"></span>idacj<span class=\"ff2\">i </span>kopal\u0144 i inny<span class=\"_ _4\"></span>ch obiekt\u00f3w t<span class=\"_ _4\"></span>echnologiczn<span class=\"_ _4\"></span>ych, <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span></span>aktualizacji rezerw <span class=\"_ _4\"></span>na dodatk<span class=\"_ _4\"></span>owe koszty <span class=\"_ _4\"></span>zwi\u0105zane z <span class=\"_ _4\"></span>podstawow\u0105<span class=\"_ _4\"></span> dzia\u0142alno\u015b<span class=\"_ _4\"></span>ci\u0105 operacyjn\u0105, <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span></span>zobowi\u0105za\u0144 i <span class=\"_ _4\"></span>zobowi\u0105za\u0144 gwa<span class=\"_ _4\"></span>rancyjnych z<span class=\"_ _4\"></span> tytu\u0142u ewent<span class=\"_ _4\"></span>ualnych g<span class=\"_ _4\"></span>rzywien<span class=\"ff2\"> i </span>kar \u015brodowisk<span class=\"_ _4\"></span>owych. <span class=\"ff2\"> </span>W <span class=\"_ _2\"> </span>wyniku <span class=\"_ _2\"> </span>powy\u017cszych <span class=\"_ _2\"> </span>prac <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>31 <span class=\"_ _2\"> </span>grudnia <span class=\"_ _2\"> </span>202<span class=\"ff2\">3  r. <span class=\"_ _1\"> </span>nie  z<span class=\"_ _4\"></span>identyfikowano <span class=\"_ _2\"> </span>is<span class=\"ff3\">totnego <span class=\"_ _2\"> </span>wp\u0142ywu <span class=\"_ _1\"> </span>ryzyka <span class=\"_ _2\"> </span>klimatycznego </span></span>na<span class=\"ls0\"> ww. obszary.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "Skonsolidowane  sprawozdanie  finansowe  zosta\u0142o  zatwierdzone  do  publikacji  oraz  podpisane  przez  Zarz\u0105d  Jednostki Dominuj\u0105cej dnia 23 kwietnia 2024 r. PODPISY WSZYSTKICH CZ\u0141ONK\u00d3W ZARZ\u0104DU Niniejsze sprawozdanie zosta\u0142o zatwierdzone dnia 23 kwietnia 2024 r. Prezes Zarz\u0105du  Andrzej Szyd\u0142o Wiceprezes Zarz\u0105du  Zbigniew Bryja Wiceprezes Zarz\u0105du Piotr Krzy\u017cewski Wiceprezes Zarz\u0105du Miros\u0142aw Laskowski Wiceprezes Zarz\u0105du Piotr Stryczek PODPIS OSOBY, KT\u00d3REJ POWIERZONO PROWADZENIE KSI\u0104G RACHUNKOWYCH Dyrektor Naczelny Centrum Us\u0142ug Ksi\u0119gowych G\u0142\u00f3wny Ksi\u0119gowy Agnie",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "Nota 1.4 Podstawa sporz\u0105dzenia i prezentacji Skonsolidowane  sprawozdanie  finansowe  zosta\u0142o  sporz\u0105dzone  zgodnie  z  Mi\u0119dzynarodowymi  Standardami Sprawozdawczo\u015bci  Finansowej  zatwierdzonymi  przez  Uni\u0119  Europejsk\u0105  w  oparciu  o  zasad\u0119  kosztu  historycznego, za wyj\u0105tkiem  instrument\u00f3w  finansowych  zaklasyfikowanych  jako  wyceniane  w  warto\u015bci  godziwej  i  nieruchomo\u015bci inwestycyjnych wycenianych w warto\u015bci godziwej. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "Nota 1.4 Podstawa sporz\u0105dzenia i prezentacji Skonsolidowane  sprawozdanie  finansowe  zosta\u0142o  sporz\u0105dzone  zgodnie  z  Mi\u0119dzynarodowymi  Standardami Sprawozdawczo\u015bci  Finansowej  zatwierdzonymi  przez  Uni\u0119  Europejsk\u0105  w  oparciu  o  zasad\u0119  kosztu  historycznego, za wyj\u0105tkiem  instrument\u00f3w  finansowych  zaklasyfikowanych  jako  wyceniane  w  warto\u015bci  godziwej  i  nieruchomo\u015bci inwestycyjnych wycenianych w warto\u015bci godziwej. ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "Zasady Rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1 fc0\"> </span>Zasady <span class=\"_ _0\"></span>rachunkowo\u015bci <span class=\"_ _f\"></span>Grupy <span class=\"_ _0\"> </span>Kapita\u0142owej <span class=\"_ _0\"></span>odnosz\u0105ce <span class=\"_ _f\"></span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>skonsolidowan<span class=\"_ _4\"></span>ego <span class=\"_ _0\"></span>sprawozdania <span class=\"_ _f\"></span>finansowego <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>ca\u0142o\u015bci, jak <span class=\"_ _2\"> </span>r\u00f3wnie\u017c  po<span class=\"_ _4\"></span>czynione <span class=\"_ _2\"> </span>znacz\u0105ce <span class=\"_ _2\"> </span>szacunki <span class=\"_ _2\"> </span>i  ich <span class=\"_ _2\"> </span>wp\u0142yw <span class=\"_ _2\"> </span>na  war<span class=\"_ _4\"></span>to\u015bci <span class=\"_ _2\"> </span>prezentowane <span class=\"_ _2\"> </span>w  skon<span class=\"_ _4\"></span>solidowanym <span class=\"_ _2\"> </span>sprawozdaniu finansowym, zos<span class=\"_ _4\"></span>ta\u0142y zapr<span class=\"_ _4\"></span>ezentowane <span class=\"ff2\">w niniej<span class=\"_ _4\"></span>szej nocie.<span class=\"_ _3c\"> </span></span>Temat Zasady rachunkow<span class=\"_ _3\"></span>o\u015bci<span class=\"ff1\"> </span>Znacz\u0105ce szacunki i os<span class=\"_ _3\"></span>\u0105dy<span class=\"ff1\"> </span>Zasady konsolidacji Skonsolidowan<span class=\"_ _4\"></span>e <span class=\"_ _1b\"> </span>sprawozdan<span class=\"_ _4\"></span>ie <span class=\"_ _1b\"> </span>finan<span class=\"_ _4\"></span>sowe <span class=\"_ _18\"> </span>obejmuje sprawozdanie <span class=\"_ _1\"> </span>finansowe <span class=\"_ _2\"> </span>Jednos<span class=\"_ _4\"></span>tki <span class=\"_ _1\"> </span>Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105cej <span class=\"_ _1\"> </span>oraz <span class=\"_ _2\"> </span>sp\u00f3\u0142ek od<span class=\"ls0\"> <span class=\"ff3\">niej <span class=\"_ _f\"></span>zale\u017cnych. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Za <span class=\"_ _0\"></span>jednostki <span class=\"_ _f\"></span>zale\u017cne <span class=\"_ _0\"> </span>uznaje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>jednostki, </span></span>w <span class=\"ff3\">odniesieniu <span class=\"_ _18\"> </span>do <span class=\"_ _18\"> </span>kt\u00f3rych <span class=\"_ _18\"> </span>Jednostka <span class=\"_ _18\"> </span>Dominuj\u0105ca, </span>bezpo\u015brednio<span class=\"ff2\"> </span>lub <span class=\"_ _3\"></span>po\u015brednio <span class=\"_ _3\"></span>poprzez <span class=\"_ _3\"></span>swo<span class=\"_ _3\"></span>je <span class=\"_ _3\"></span>jednostki <span class=\"_ _f\"></span>zale\u017c<span class=\"ff2\">ne </span>sprawuje kontro<span class=\"_ _4\"></span>l\u0119. <span class=\"ff2\"> </span>Obj\u0119cie <span class=\"_ _1c\"> </span>kontroli <span class=\"_ _16\"> </span>nad <span class=\"_ _1c\"> </span>jednostk\u0105 <span class=\"_ _1c\"> </span>zale\u017cn\u0105 <span class=\"_ _1c\"> </span>stanowi\u0105c\u0105 przedsi\u0119wzi\u0119cie r<span class=\"_ _4\"></span>ozlicza si\u0119 me<span class=\"_ _4\"></span>tod\u0105 prz<span class=\"_ _4\"></span>ej\u0119cia. <span class=\"ff2\"> </span>Jednostki <span class=\"_ _1d\"> </span>zale\u017cne <span class=\"_ _1d\"> </span>podlegaj\u0105 <span class=\"_ _1d\"> </span>konsolidacji <span class=\"_ _1d\"> </span>metod\u0105 <span class=\"_ _1d\"> </span>pe\u0142n\u0105 od<span class=\"ls0\"> <span class=\"ff3\">dnia ob<span class=\"_ _4\"></span>j\u0119cia kontr<span class=\"_ _4\"></span>oli do dnia utra<span class=\"_ _4\"></span>ty kontr<span class=\"_ _4\"></span>oli. <span class=\"ff2\"> </span></span></span>Rozrachunki, <span class=\"_ _0\"></span>przychody, <span class=\"_ _0\"></span>koszty <span class=\"_ _0\"></span><span class=\"ff3\">i <span class=\"_ _1\"> </span>niezrealizowane <span class=\"_ _0\"></span>zyski <span class=\"_ _0\"> </span>uj\u0119te </span>w <span class=\"_ _11\"> </span>aktywach, <span class=\"_ _11\"> </span>powsta\u0142e <span class=\"_ _11\"> </span>na<span class=\"_ _3\"></span><span class=\"ff2\"> </span>trans<span class=\"_ _4\"></span>akcjach <span class=\"_ _11\"> </span>pomi\u0119dzy <span class=\"_ _11\"> </span>sp\u00f3\u0142kami Grupy, podlegaj\u0105 <span class=\"_ _4\"></span>eliminacji. <span class=\"_ _4\"></span><span class=\"ff2\"> </span>Ocena,  czy <span class=\"_ _2\"> </span>Jednostka  Dominu<span class=\"_ _4\"></span>j\u0105ca sprawuje <span class=\"_ _e\"> </span>kontrol<span class=\"_ _4\"></span>\u0119 <span class=\"_ _e\"> </span>nad <span class=\"_ _e\"> </span>sp\u00f3\u0142k\u0105 wymaga ustalenia, czy posiada ona prawa <span class=\"_ _16\"> </span>do <span class=\"_ _1c\"> </span>kierowania <span class=\"_ _16\"> </span>istotn\u0105 dzia\u0142alno\u015bci\u0105 <span class=\"_ _1e\"> </span>sp\u00f3\u0142ki. <span class=\"_ _1e\"> </span>Okre\u015blenie<span class=\"_ _4\"></span> istotnej <span class=\"_ _1d\"> </span>dzia\u0142a<span class=\"_ _4\"></span>lno\u015bci <span class=\"_ _1d\"> </span>sp<span class=\"_ _4\"></span>\u00f3\u0142ki <span class=\"_ _1f\"> </span>oraz kt\u00f3ry <span class=\"_ _15\"> </span>z<span class=\"ff2\"> </span>inwestor\u00f3w <span class=\"_ _11\"> </span>j\u0105 <span class=\"_ _15\"> </span>kont<span class=\"_ _3\"></span>rolu<span class=\"_ _4\"></span>je, wymaga <span class=\"_ _2\"> </span>os\u0105du. <span class=\"_ _2\"> </span>W <span class=\"_ _2\"> </span>ocenie <span class=\"_ _2\"> </span>sytuacji i <span class=\"ff3\">okre\u015bleniu <span class=\"_ _f\"></span>istoty <span class=\"_ _0\"></span>powi\u0105za\u0144 <span class=\"_ _f\"></span>bierz<span class=\"_ _4\"></span>e </span>si\u0119 <span class=\"_ _1\"> </span>pod <span class=\"_ _2\"> </span>uwag\u0119 <span class=\"_ _1\"> </span>m.in. <span class=\"_ _1\"> </span>prawa <span class=\"_ _1\"> </span>g\u0142osu, relatywnie <span class=\"_ _1b\"> </span>posiadany <span class=\"_ _1b\"> </span>udzia<span class=\"_ _4\"></span>\u0142, rozproszenie <span class=\"_ _20\"> </span>praw <span class=\"_ _20\"> </span>g\u0142osu posiadanych <span class=\"_ _21\"> </span>przez <span class=\"_ _21\"> </span>innych inwestor\u00f3w, <span class=\"_ _d\"> </span>zakres <span class=\"_ _d\"> </span>udzia\u0142u <span class=\"_ _13\"> </span>tych<span class=\"ff2\"> </span>i<span class=\"ff3\">nwestor\u00f3w</span> w <span class=\"ff3\">po<span class=\"_ _4\"></span>wo\u0142ywaniu<span class=\"ff2\"> </span></span>kluczowego pers<span class=\"_ _4\"></span>onelu  kierownicze<span class=\"ls25\">go</span> <span class=\"_ _10\"> </span><span class=\"ff3\">lub <span class=\"_ _11\"> </span>cz\u0142onk\u00f3w <span class=\"_ _11\"> </span>rady </span>nadzorczej.<span class=\"_ _3c\"> </span>Wycena w <span class=\"ff4\">warto\u015bci </span>godziwej Warto\u015b\u0107 <span class=\"_ _d\"> </span>godziwa <span class=\"_ _d\"> </span>stanowi <span class=\"_ _d\"> </span>cen\u0119, <span class=\"_ _d\"> </span>kt\u00f3r\u0105 <span class=\"_ _d\"> </span>o<span class=\"_ _3\"></span>trzyman<span class=\"_ _4\"></span>o <span class=\"_ _d\"> </span>by <span class=\"_ _d\"> </span>ze sprzeda\u017cy <span class=\"_ _1e\"> </span>sk\u0142adnika <span class=\"_ _1e\"> </span>aktyw\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _1e\"> </span>lub <span class=\"_ _1e\"> </span>zap\u0142acono <span class=\"_ _1e\"> </span>by <span class=\"_ _1e\"> </span>za przeniesienie <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _3\"></span>w<span class=\"ff2\"> </span>transa<span class=\"_ _4\"></span>kcji <span class=\"_ _3\"></span>mi\u0119dzy <span class=\"_ _f\"></span>uczestnikam<span class=\"_ _4\"></span>i rynku <span class=\"_ _15\"> </span>przeprowa<span class=\"_ _4\"></span>dzonej <span class=\"_ _15\"> </span>na <span class=\"_ _11\"> </span>zwyk\u0142ych <span class=\"_ _15\"> </span>warunkach <span class=\"_ _11\"> </span>na <span class=\"_ _15\"> </span>dzie\u0144 wyceny. <span class=\"_ _1\"> </span>Dla <span class=\"_ _1\"> </span>cel\u00f3w <span class=\"_ _1\"> </span>sprawozdaw<span class=\"_ _4\"></span>czo\u015bci <span class=\"_ _1\"> </span>finansowej <span class=\"_ _0\"></span>stosuje <span class=\"_ _1\"> </span>si\u0119 hierarchi\u0119 <span class=\"_ _c\"> </span>ustalania <span class=\"_ _c\"> </span>warto\u015bci <span class=\"_ _c\"> </span>godziwej, <span class=\"_ _c\"> </span>opart\u0105 <span class=\"_ _c\"> </span>na <span class=\"_ _d\"> </span>trzech poziomach poz<span class=\"ff3\">yska<span class=\"_ _4\"></span>nia informa<span class=\"_ _4\"></span>cji wej\u015bciow<span class=\"_ _4\"></span>ych<span class=\"ff2\">: </span></span>Poziom 1 Wart<span class=\"_ _4\"></span>o\u015b\u0107 oparta na <span class=\"_ _4\"></span>danych wej\u015bci<span class=\"_ _4\"></span>owych pochodz\u0105cych z<span class=\"_ _4\"></span><span class=\"ff2\"> <span class=\"ff3\">aktywnego r<span class=\"_ _4\"></span>ynku, <span class=\"_ _4\"></span>kt\u00f3re s\u0105  </span></span>traktowane jak<span class=\"_ _4\"></span>o \u017ar\u00f3d\u0142o najbardz<span class=\"_ _4\"></span>iej wiaryg<span class=\"_ _4\"></span>odnych danych.  Poziom 2 Wart<span class=\"_ _4\"></span>o\u015b\u0107 oparta na <span class=\"_ _4\"></span>danych wej\u015bci<span class=\"_ _4\"></span>owych innych ni\u017c<span class=\"_ _4\"></span> pochodz\u0105ce z <span class=\"_ _4\"></span>aktywnego rynk<span class=\"_ _4\"></span>u, kt\u00f3re jednak <span class=\"_ _4\"></span>s\u0105 obserwowalne (<span class=\"_ _4\"></span>obiektywne, m<span class=\"_ _4\"></span>ierzalne).  Poziom 3 Wart<span class=\"_ _4\"></span>o\u015b\u0107 oparta na <span class=\"_ _4\"></span>danych o charakt<span class=\"_ _4\"></span>erze nieobserwowaln<span class=\"_ _4\"></span>ym, stosowa<span class=\"_ _4\"></span>nych w z<span class=\"_ _4\"></span>akresie , w jakim odpowied<span class=\"_ _4\"></span>nie  obserw<span class=\"_ _4\"></span>owalne dane wej\u015bciowe s\u0105 nied<span class=\"_ _4\"></span>ost\u0119pne. <span class=\"_ _4\"></span>Nieobserw<span class=\"_ _4\"></span>owalne dane wej<span class=\"ff3\">\u015bciowe odzw<span class=\"_ _4\"></span>ierciedlaj\u0105 za\u0142<span class=\"_ _4\"></span>o\u017cenia, kt\u00f3r<span class=\"_ _4\"></span>e </span>przyj\u0119liby uczes<span class=\"_ _4\"></span>tnicy rynku <span class=\"_ _4\"></span>na potrzeby ka<span class=\"_ _4\"></span>lkulacji ceny sk\u0142adnika akty<span class=\"_ _4\"></span>w\u00f3w lub <span class=\"_ _4\"></span>zobowi\u0105zania,<span class=\"_ _4\"></span> w tym za\u0142o\u017cenia dotycz\u0105c<span class=\"_ _4\"></span>e ryzyka.<span class=\"ff2\"> </span>Przeniesienie <span class=\"_ _16\"> </span>mi\u0119dzy <span class=\"_ _1c\"> </span>poziomami <span class=\"_ _16\"> </span>hierarchii <span class=\"_ _1c\"> </span>warto\u015bci godziwej nast\u0119puje w sytuacji wyst\u0105pien<span class=\"ff2\">ia zmiany w zakresie </span>\u017ar\u00f3de\u0142 <span class=\"_ _22\"> </span>pochodzenia <span class=\"_ _22\"> </span>danych <span class=\"_ _1d\"> </span>wej\u015bciowych <span class=\"_ _22\"> </span>na <span class=\"_ _22\"> </span>potrzeby wyceny wart<span class=\"_ _4\"></span>o\u015bci godziwej, takich<span class=\"_ _4\"></span> jak:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _0\"></span><span class=\"ff2\">aktywny rynek, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _0\"></span><span class=\"ff2\">brak <span class=\"_ _22\"> </span>aktywnego <span class=\"_ _22\"> </span>rynku, <span class=\"_ _1d\"> </span>jednak <span class=\"_ _22\"> </span>dane <span class=\"_ _22\"> </span>obserwowaln<span class=\"_ _6\"></span>e </span></span>na<span class=\"ls0\"> rynku, </span>\u2022<span class=\"ffc\"> <span class=\"_ _0\"></span><span class=\"ff3\">subiektywne dane w<span class=\"_ _4\"></span>ej\u015bciowe.<span class=\"ff2\"> </span></span></span>Uznaje <span class=\"_ _1\"> </span>si\u0119, <span class=\"_ _2\"> </span>\u017ce <span class=\"_ _1\"> </span>przeniesienia <span class=\"_ _1\"> </span>pomi\u0119dzy <span class=\"_ _2\"> </span>poziomam<span class=\"_ _4\"></span>i<span class=\"ff2\"> <span class=\"_ _2\"> </span>hierarchii </span>warto\u015bci <span class=\"_ _16\"> </span>go<span class=\"_ _4\"></span>dziwej <span class=\"_ _16\"> </span>maj\u0105 <span class=\"_ _23\"> </span>miejsce <span class=\"_ _23\"> </span>na <span class=\"_ _23\"> </span>ko<span class=\"_ _3\"></span>niec <span class=\"_ _23\"> </span>okresu sprawozdawcz<span class=\"_ _4\"></span>ego.<span class=\"ffc fs8\"> </span>Warto\u015b\u0107 <span class=\"_ _24\"> </span>godziwa <span class=\"_ _24\"> </span>przedstawia<span class=\"_ _4\"></span> obecne <span class=\"_ _1\"> </span>szacunki, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _1\"> </span>mog\u0105 <span class=\"_ _1\"> </span>ulec zmianie <span class=\"_ _e\"> </span>w <span class=\"_ _e\"> </span>k<span class=\"_ _4\"></span>olejnych <span class=\"_ _e\"> </span>okr<span class=\"_ _4\"></span>esach sprawozdawczych <span class=\"_ _25\"> </span>z <span class=\"ff3\">tytu\u0142u </span>warunk\u00f3w <span class=\"_ _11\"> </span>rynkowych <span class=\"_ _11\"> </span>lub <span class=\"_ _15\"> </span>innych czynnik\u00f3w. <span class=\"_ _13\"> </span>Istnieje <span class=\"_ _13\"> </span>wiele <span class=\"_ _13\"> </span>metod us<span class=\"ff3 ls0\">talania <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _12\"> </span>godziwej, <span class=\"_ _2\"> </span>kt\u00f3re </span>mog\u0105 <span class=\"_ _1c\"> </span>powodowa<span class=\"_ _4\"></span>\u0107 <span class=\"_ _16\"> </span>r\u00f3\u017cnice <span class=\"_ _1c\"> </span>w warto\u015bciach <span class=\"_ _1\"> </span>godziwych. <span class=\"_ _0\"> </span>Co<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>wi\u0119cej, za\u0142o\u017cenia <span class=\"_ _26\"> </span>b\u0119d\u0105ce <span class=\"_ _26\"> </span>podstaw\u0105 ustalenia <span class=\"_ _2\"> </span>warto\u015bci  godziwej <span class=\"_ _2\"> </span>mog\u0105 wymaga\u0107 <span class=\"_ _27\"> </span>oszacowania<span class=\"_ _4\"></span> <span class=\"_ _27\"> </span>zmian koszt\u00f3w/cen <span class=\"_ _28\"> </span>w<span class=\"ff2\"> czasie, <span class=\"_ _28\"> </span>stopy </span>dyskonta, <span class=\"_ _1\"> </span>stopy <span class=\"_ _2\"> </span>inflacji <span class=\"_ _1\"> </span>czy <span class=\"_ _2\"> </span>innych istotnych zmienn<span class=\"_ _4\"></span>ych. Pewne <span class=\"_ _24\"> </span>za\u0142o\u017cenia <span class=\"_ _24\"> </span>i <span class=\"_ _24\"> </span>szacunki s\u0105<span class=\"ff2 ls0\"> konieczne <span class=\"_ _29\"> </span>dla <span class=\"_ _29\"> </span>ustalenia, </span>do<span class=\"ls0\"> <span class=\"ff3\">kt\u00f3rego <span class=\"_ _2a\"> </span>poziomu <span class=\"_ _2a\"> </span>hierar<span class=\"_ _4\"></span>chii </span></span>warto\u015bci godziwej <span class=\"_ _3\"></span>dany instrument powinien zosta\u0107 z<span class=\"_ _4\"></span>akwalifikowan<span class=\"_ _4\"></span>y.<span class=\"_ _3c\"> </span>Sprawozdani<span class=\"_ _4\"></span>a jednostek  o walucie funkcjonalnej <span class=\"_ _4\"></span> innej ni\u017c PLN<span class=\"ff1\"> </span>Dla <span class=\"_ _13\"> </span>cel\u00f3w <span class=\"_ _13\"> </span>sporz\u0105dzenia <span class=\"_ _d\"> </span>skonsolidowan<span class=\"_ _4\"></span>ego <span class=\"_ _13\"> </span>sprawozdania<span class=\"_ _4\"></span> finansowego <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>walucie <span class=\"_ _f\"></span>prezentacji <span class=\"_ _f\"></span>Grupy <span class=\"_ _f\"></span>Kapita\u0142owej <span class=\"_ _f\"></span>KGHM Polska <span class=\"_ _1f\"> </span>Mied\u017a <span class=\"_ _1f\"> </span>S.A. <span class=\"_ _1f\"> </span>tj. <span class=\"_ _17\"> </span>w <span class=\"_ _1f\"> </span>PLN, <span class=\"_ _1f\"> </span>dokonuje <span class=\"_ _1f\"> </span>si\u0119 <span class=\"_ _1f\"> </span>przelicze\u0144<span class=\"_ _4\"></span> poszczeg\u00f3lnych  pozycji  sprawozda\u0144  finansowych <span class=\"_ _10\"> </span>jednostek<span class=\"_ _4\"></span> zagranicznych, <span class=\"_ _4\"></span>dla kt\u00f3rych walut<span class=\"_ _4\"></span>\u0105 funkcjonal<span class=\"_ _4\"></span>n\u0105 <span class=\"ff2\">jest waluta </span>inna ni\u017c PLN, <span class=\"_ _4\"></span>w<span class=\"ff2\"> </span>nast\u0119puj\u0105cy sp<span class=\"_ _4\"></span>os\u00f3b:<span class=\"ff2\"> </span>(i)<span class=\"ffc\"> <span class=\"_ _e\"> </span><span class=\"ff3\">pozycje  aktyw<span class=\"_ _4\"></span>\u00f3w  i  zobowi\u0105<span class=\"_ _4\"></span>za\u0144  <span class=\"ff2\">-  </span>po  kur<span class=\"_ _4\"></span>sie  zamkni\u0119cia,<span class=\"_ _4\"></span> </span></span>tj. <span class=\"ff3\">po  kursie  \u015brednim <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>owi\u0105zuj\u0105cym  na  kon<span class=\"_ _4\"></span>iec  okresu<span class=\"_ _4\"></span> </span>sprawozdawcz<span class=\"_ _4\"></span>ego <span class=\"_ _11\"> </span>og\u0142oszonym <span class=\"_ _10\"> </span>dla <span class=\"_ _15\"> </span>danej <span class=\"_ _11\"> </span>waluty <span class=\"_ _11\"> </span>przez<span class=\"_ _4\"></span> NBP, (ii)<span class=\"ffc\"> <span class=\"_ _17\"> </span></span>po<span class=\"_ _3\"></span>zycj<span class=\"_ _4\"></span>e <span class=\"_ _2b\"> </span>sprawozdania<span class=\"_ _4\"></span> <span class=\"_ _2b\"> </span>z <span class=\"_ _24\"> </span>wyniku, <span class=\"_ _2b\"> </span>sprawozdania z c<span class=\"ff3\">a\u0142kowitych <span class=\"_ _c\"> </span>dochod\u00f3w, <span class=\"_ _14\"> </span>sprawozdania <span class=\"_ _c\"> </span>z <span class=\"_ _c\"> </span>przep\u0142y<span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>\u00f3w </span>pieni\u0119\u017cnych <span class=\"_ _2c\"> </span><span class=\"ff2\">- <span class=\"_ _2c\"> </span></span>po <span class=\"_ _2c\"> </span>kursie <span class=\"_ _2c\"> </span>stanowi\u0105cym <span class=\"_ _2c\"> </span>\u015bredni\u0105<span class=\"_ _4\"></span> arytmetyczn\u0105<span class=\"ff2\"> </span>kurs<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _d\"> </span>\u015brednich <span class=\"_ _d\"> </span>og\u0142aszanych <span class=\"_ _13\"> </span>dla <span class=\"_ _d\"> </span>danej waluty <span class=\"_ _11\"> </span>przez <span class=\"_ _11\"> </span>NBP <span class=\"_ _11\"> </span>na<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>ostatni <span class=\"_ _11\"> </span>dzie\u0144 <span class=\"_ _11\"> </span>ka\u017cdego <span class=\"_ _11\"> </span>miesi\u0105ca danego <span class=\"_ _2a\"> </span>okre<span class=\"_ _4\"></span>su <span class=\"_ _2d\"> </span>sprawozdawcz<span class=\"_ _4\"></span>ego. <span class=\"_ _2d\"> </span>W <span class=\"_ _2d\"> </span>przypadku znacznych <span class=\"ff3\">waha<span class=\"_ _4\"></span>\u0144 <span class=\"_ _1f\"> </span>kurs<span class=\"ff2\">u <span class=\"_ _1f\"> </span>wymiany <span class=\"_ _17\"> </span>w <span class=\"_ _1f\"> </span>danym <span class=\"_ _1f\"> </span>okresie </span></span>przychody <span class=\"_ _2e\"> </span>i <span class=\"_ _2e\"> </span>koszty <span class=\"_ _2e\"> </span>sprawozdania <span class=\"_ _2e\"> </span>z <span class=\"_ _2e\"> </span>wyniku i <span class=\"ff3\">sprawozdania <span class=\"_ _14\"> </span>z <span class=\"_ _d\"> </span>ca\u0142kowitych <span class=\"_ _14\"> </span>dochod\u00f3w <span class=\"_ _c\"> </span>przelicza <span class=\"_ _c\"> </span>si\u0119 </span>po<span class=\"ls0\"> kursach z dn<span class=\"_ _4\"></span>ia transakcji,<span class=\"_ _4\"></span> </span>R\u00f3\u017cnice <span class=\"_ _22\"> </span>kursowe <span class=\"_ _22\"> </span>z <span class=\"_ _2f\"> </span>przelicze<span class=\"_ _4\"></span>nia <span class=\"_ _22\"> </span>sprawozda\u0144 <span class=\"_ _22\"> </span>jednostek<span class=\"_ _4\"></span>  o <span class=\"ff3\">walucie <span class=\"_ _1c\"> </span>funkcjonalnej <span class=\"_ _2d\"> </span>innej <span class=\"_ _1c\"> </span>ni\u017c <span class=\"_ _2d\"> </span>PLN <span class=\"_ _2d\"> </span>ujmuje <span class=\"_ _1c\"> </span>si\u0119 </span>w <span class=\"ff3\">pozosta\u0142ych ca<span class=\"_ _4\"></span>\u0142kowitych do<span class=\"_ _4\"></span>chodach da<span class=\"_ _4\"></span>nego okr<span class=\"_ _4\"></span>esu.<span class=\"ff2\"> </span></span>Skonsolidowan<span class=\"_ _4\"></span>e <span class=\"_ _30\"> </span>sprawozdanie<span class=\"_ _4\"></span> finansowe <span class=\"_ _2b\"> </span>prezentowane <span class=\"_ _2b\"> </span>jest w <span class=\"ff3\">PLN, <span class=\"_ _e\"> </span>kt\u00f3<span class=\"_ _3\"></span>ry <span class=\"_ _e\"> </span>st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi <span class=\"_ _1a\"> </span>r\u00f3wnie\u017c </span>walut\u0119 <span class=\"_ _2c\"> </span>funkcjonaln\u0105 <span class=\"_ _2c\"> </span>Je<span class=\"_ _3\"></span>dnos<span class=\"_ _4\"></span>tki Dominuj\u0105cej <span class=\"_ _2\"> </span>i<span class=\"ff2\"> </span>jednostek <span class=\"_ _1\"> </span>zale\u017cnych Grupy Kapita\u0142<span class=\"_ _4\"></span>owej za wyj\u0105<span class=\"_ _4\"></span>tkiem:<span class=\"ff2\"> </span>Jednostki <span class=\"_ _24\"> </span>zale\u017cnej <span class=\"_ _2b\"> </span>Futur<span class=\"ff2\">e <span class=\"_ _24\"> </span>1 </span>Sp. z o.o. <span class=\"_ _1d\"> </span>oraz <span class=\"_ _22\"> </span>jednostek <span class=\"_ _1d\"> </span>grupy kapita\u0142owej <span class=\"_ _2b\"> </span>ni\u017cszego <span class=\"_ _2b\"> </span>szcze<span class=\"_ _4\"></span>bla KGHM <span class=\"_ _15\"> </span>INTERNATIONAL <span class=\"_ _11\"> </span>LTD., <span class=\"_ _15\"> </span>dla kt\u00f3rych <span class=\"_ _23\"> </span> <span class=\"_ _23\"> </span>walut\u0119 <span class=\"_ _23\"> </span>funkcjonaln\u0105 stanowi <span class=\"_ _31\"> </span>g\u0142\u00f3wnie <span class=\"_ _31\"> </span>dolar ameryka\u0144ski (U<span class=\"_ _4\"></span>SD).<span class=\"ff2\"> </span>Saldo r\u00f3\u017cnic kur<span class=\"_ _4\"></span>sowych <span class=\"ff2\"> </span>z przeliczenia <span class=\"ff3\">spra<span class=\"_ _4\"></span>wozda\u0144 </span>powy\u017cszych jedn<span class=\"_ _4\"></span>ostek<span class=\"ff2\"> </span>wyni<span class=\"_ _4\"></span>os\u0142o<span class=\"ff2\">: </span>w 2023 <span class=\"_ _4\"></span>r. <span class=\"ff3\">\u2013</span> 2 <span class=\"ls27\">47<span class=\"_ _4\"></span><span class=\"ls0\">6 mln P<span class=\"_ _4\"></span>LN, </span></span>w <span class=\"lse\">202<span class=\"ls0\">2 r. <span class=\"ff3\">\u2013</span> </span>2 <span class=\"ls0\">554 m<span class=\"_ _4\"></span>ln PLN </span></span>(patrz Nota 8.2.2 Zmia<span class=\"_ _4\"></span>ny <span class=\"ff3\">pozosta\u0142ych </span>kapita\u0142\u00f3w)<span class=\"_ _3c\"> </span>.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Transakcje w walucie obcej <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>wycena pozycji wyra\u017conych w walutach obcych Transakcje <span class=\"_ _1d\"> </span>wyra\u017cone <span class=\"_ _1d\"> </span>w <span class=\"_ _1d\"> </span>walutach <span class=\"_ _1d\"> </span>obcych <span class=\"_ _1d\"> </span>przelicza <span class=\"_ _1d\"> </span>si\u0119 na<span class=\"ls0\"> <span class=\"ff3\">moment pocz\u0105<span class=\"_ _4\"></span>tkowego uj<span class=\"_ _4\"></span>\u0119cia na walut\u0119 funkcj<span class=\"_ _4\"></span>onaln\u0105:<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ffc\"> <span class=\"_ _26\"> </span><span class=\"ff3\">po  \u015bre<span class=\"_ _3\"></span>dnim  kursi<span class=\"_ _4\"></span>e  obowi\u0105zuj\u0105cym  na  dzie\u0144  zawarcia </span></span>transakcji, <span class=\"_ _1f\"> </span>gdzie <span class=\"_ _1f\"> </span>kursem <span class=\"_ _1f\"> </span>obowi\u0105zuj\u0105cym <span class=\"_ _1f\"> </span>na <span class=\"_ _1f\"> </span>dzie\u0144 zawarcia <span class=\"_ _12\"> </span>transakcji  jest  \u015br<span class=\"_ _4\"></span>edni <span class=\"_ _2\"> </span>kurs  NBP  z <span class=\"_ _12\"> </span>ostatniego dnia <span class=\"_ _10\"> </span>roboczego <span class=\"_ _10\"> </span>poprzedzaj\u0105cego <span class=\"_ _10\"> </span>dzie\u0144 <span class=\"_ _10\"> </span>transakcji <span class=\"_ _10\"> </span> <span class=\"_ _11\"> </span>w przypadku <span class=\"_ _10\"> </span>przeliczania  o<span class=\"_ _3\"></span>peracji<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>sprzeda\u017cy <span class=\"_ _10\"> </span>lub <span class=\"_ _11\"> </span>kupna w<span class=\"ff3\">alut <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>operacji <span class=\"_ _f\"></span>zap\u0142aty <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span></span>na rachunkach <span class=\"_ _3\"></span>bankowych <span class=\"_ _3\"></span>prowa<span class=\"_ _4\"></span>dzony <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>walucie <span class=\"_ _3\"></span>operacji (w tym do wyceny transa<span class=\"_ _4\"></span>kcji otrzymania<span class=\"_ _4\"></span>, udzielenia oraz<span class=\"_ _4\"></span> sp\u0142aty <span class=\"_ _32\"> </span>kredyt\u00f3w <span class=\"_ _32\"> </span>i<span class=\"ff2\"> </span>po\u017cyczek)<span class=\"_ _4\"></span><span class=\"ff2\"> <span class=\"_ _32\"> </span>oraz <span class=\"_ _32\"> </span>dla <span class=\"_ _32\"> </span>ujmowania </span>pozosta\u0142ych transak<span class=\"_ _4\"></span>cji (w t<span class=\"_ _4\"></span>ym sprz<span class=\"_ _4\"></span>eda\u017cy i zaku<span class=\"_ _4\"></span>pu<span class=\"ff2 ls10\">),<span class=\"ls0\">  </span></span>\u25cf<span class=\"ffc\"> <span class=\"_ _26\"> </span><span class=\"ff2\">po <span class=\"_ _f\"></span>kursie <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>ak<span class=\"_ _4\"></span>tycznie <span class=\"_ _3\"></span>zastosowanym,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>tj. <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>kursie <span class=\"_ _3\"></span>kupna </span></span>lub <span class=\"_ _f\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>walut <span class=\"_ _f\"></span>stosowanym<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>przez <span class=\"_ _3\"></span>bank, <span class=\"_ _f\"></span>w<span class=\"ff2\"> </span>kt\u00f3rym nast\u0119puje  transakcja,  w<span class=\"ff2\"> </span>przypa<span class=\"_ _4\"></span>dku  operacji  sprzeda\u017cy<span class=\"_ _4\"></span> lub <span class=\"_ _17\"> </span>kupna <span class=\"_ _1f\"> </span>walut <span class=\"_ _17\"> </span>oraz <span class=\"_ _1f\"> </span>opera<span class=\"_ _4\"></span>cji <span class=\"_ _1f\"> </span>zap\u0142aty <span class=\"_ _17\"> </span>nale\u017cno\u015bci<span class=\"_ _4\"></span> lub <span class=\"ff3\">zobowi\u0105za\u0144,<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>na <span class=\"_ _13\"> </span>rachunek <span class=\"_ _d\"> </span>bankowy <span class=\"_ _d\"> </span>prowadz<span class=\"ff2\">ony </span></span>w <span class=\"ff3\">innej waluci<span class=\"_ _4\"></span>e ni\u017c waluta op<span class=\"_ _4\"></span>eracji.<span class=\"ff2\"> </span></span>Na <span class=\"_ _32\"> </span>koniec <span class=\"_ _32\"> </span>ka\u017cdego <span class=\"_ _32\"> </span>okresu <span class=\"_ _32\"> </span>sprawozdawczego <span class=\"_ _2f\"> </span>po<span class=\"_ _3\"></span>zycj<span class=\"_ _4\"></span>e pieni\u0119\u017cne <span class=\"_ _13\"> </span>wyra\u017con<span class=\"_ _4\"></span>e <span class=\"_ _13\"> </span>w <span class=\"_ _13\"> </span>walucie <span class=\"_ _13\"> </span>o<span class=\"_ _3\"></span>bcej <span class=\"_ _d\"> </span>przelicza <span class=\"_ _13\"> </span>si\u0119 <span class=\"_ _13\"> </span>przy zastosowaniu <span class=\"_ _4\"></span>obowi\u0105zuj\u0105c<span class=\"_ _4\"></span>ego w tym <span class=\"_ _4\"></span>dniu kursu z<span class=\"_ _4\"></span>amkni\u0119cia.<span class=\"ff2\"> </span>Zyski <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>straty <span class=\"_ _2\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>r\u00f3\u017cnic <span class=\"_ _12\"> </span>kursowych <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>wsta\u0142<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>wyn<span class=\"_ _3\"></span><span class=\"ff2\">iku </span>rozliczenia <span class=\"_ _3\"></span>transakcji w <span class=\"_ _3\"></span>walucie <span class=\"_ _3\"></span>obcej <span class=\"_ _3\"></span>oraz<span class=\"_ _3\"></span> wyc<span class=\"_ _4\"></span>eny <span class=\"_ _3\"></span>bilansowej<span class=\"_ _4\"></span> aktyw\u00f3w <span class=\"_ _2\"> </span>i  zobowi\u0105za\u0144 <span class=\"_ _2\"> </span>pieni\u0119\u017cnych <span class=\"_ _12\"> </span>(innych <span class=\"_ _2\"> </span>ni\u017c  instrum<span class=\"_ _4\"></span>enty pochodne) <span class=\"_ _2b\"> </span>wyra\u017conych <span class=\"_ _27\"> </span>w<span class=\"ff2\"> walutach <span class=\"_ _27\"> </span>obcych <span class=\"_ _27\"> </span>ujmuje<span class=\"_ _4\"></span> </span>si\u0119<span class=\"ff2 ls0\"> w wyniku fina<span class=\"_ _4\"></span>nsowym. </span>Zyski <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>straty <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _3\"></span>zmiany <span class=\"_ _3\"></span>kurs\u00f3w <span class=\"_ _f\"></span>walut <span class=\"_ _3\"></span>dotycz\u0105ce <span class=\"_ _3\"></span>wyceny b<span class=\"ff3\">ilansowej <span class=\"_ _f\"></span>instrument\u00f3w <span class=\"_ _3\"></span>pochodnych <span class=\"_ _f\"></span>wyra\u017conych <span class=\"_ _f\"></span>w</span> walucie obcej <span class=\"_ _1d\"> </span>ujmuje <span class=\"_ _1d\"> </span>si\u0119 <span class=\"_ _1d\"> </span>w <span class=\"_ _1d\"> </span>wyniku <span class=\"_ _1f\"> </span>f<span class=\"_ _3\"></span>inansowym <span class=\"_ _1f\"> </span>jako <span class=\"_ _1d\"> </span>wycena do<span class=\"ls0\"> <span class=\"ff3\">warto\u015bci <span class=\"_ _15\"> </span>godziw<span class=\"_ _4\"></span>ej, <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>ile <span class=\"_ _15\"> </span>nie <span class=\"_ _15\"> </span>s\u0105 <span class=\"_ _15\"> </span>elementem <span class=\"_ _15\"> </span>efektywn<span class=\"_ _4\"></span>ej </span></span>cz\u0119\u015bci <span class=\"_ _f\"></span>zmiany <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ransakcji <span class=\"_ _3\"></span>zabezpieczaj\u0105cych<span class=\"_ _4\"></span> przep\u0142ywy <span class=\"_ _2\"> </span>pieni\u0119\u017cne. <span class=\"_ _2\"> </span>W<span class=\"ff2\"> takim <span class=\"_ _2\"> </span>przypa</span>dku <span class=\"_ _2\"> </span>s\u0105 <span class=\"_ _12\"> </span>one <span class=\"_ _2\"> </span>ujmowane w <span class=\"ff3\">pozosta\u0142ych  ca\u0142kowitych <span class=\"_ _10\"> </span>dochodach,  zgodnie <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>zasadami </span>rachunkowo\u015bci za<span class=\"_ _4\"></span>bezpiecze\u0144.<span class=\"ff2\"> </span>Zyski <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>straty <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>zmian<span class=\"_ _4\"></span>y <span class=\"_ _10\"> </span>kurs\u00f3w <span class=\"_ _10\"> </span>walut <span class=\"_ _10\"> </span>powsta\u0142e <span class=\"_ _10\"> </span>na pozycjach <span class=\"_ _3\"></span>niepieni\u0119\u017cnych, <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>instrumenty <span class=\"_ _3\"></span>kapita\u0142owe zaklasyfikowane<span class=\"_ _4\"></span> <span class=\"_ _1f\"> </span>do <span class=\"_ _1d\"> </span>aktyw\u00f3w <span class=\"_ _1f\"> </span>finansowy<span class=\"ff2\">ch <span class=\"_ _1f\"> </span>wycenianych </span>w <span class=\"ff3\">warto\u015bci <span class=\"_ _14\"> </span>godziwej <span class=\"_ _c\"> </span>przez <span class=\"_ _c\"> </span>pozosta\u0142e <span class=\"_ _14\"> </span>ca\u0142kowite <span class=\"_ _c\"> </span>dochody, </span>ujmuje <span class=\"_ _2d\"> </span>si\u0119 <span class=\"_ _2a\"> </span>w <span class=\"_ _2d\"> </span>po<span class=\"_ _3\"></span>zosta<span class=\"_ _4\"></span>\u0142ych <span class=\"_ _2d\"> </span>ca\u0142kowitych <span class=\"_ _2d\"> </span>dochodach i <span class=\"ff3\">prezentuje w r<span class=\"_ _4\"></span>amach wyc<span class=\"_ _4\"></span>eny do warto<span class=\"_ _4\"></span>\u015bci godziwej.<span class=\"ff2\"> </span></span>Zyski <span class=\"_ _13\"> </span>i <span class=\"_ _13\"> </span>straty <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>tytu\u0142u <span class=\"_ _13\"> </span>zmiany <span class=\"_ _d\"> </span>kurs\u00f3w <span class=\"_ _13\"> </span>walut <span class=\"_ _13\"> </span>powsta\u0142e na<span class=\"ls0\"> <span class=\"ff3\">pozycjach <span class=\"_ _0\"></span>pieni\u0119\u017cnych <span class=\"_ _0\"></span>wycenianych <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _0\"> </span>godziwej </span></span>przez  wynik  finansowy  (np.  udzielone  po\u017cyczki  wycenian<span class=\"_ _4\"></span>e w <span class=\"ff3\">warto\u015bci <span class=\"_ _17\"> </span>godziwej) <span class=\"_ _1f\"> </span>ujmuje <span class=\"_ _17\"> </span>si\u0119 <span class=\"_ _1f\"> </span>jako <span class=\"_ _1f\"> </span>eleme<span class=\"_ _4\"></span>nt <span class=\"_ _1f\"> </span>wyceny<span class=\"_ _4\"></span> </span>w <span class=\"ff3\">warto\u015bci godzi<span class=\"_ _4\"></span>wej<span class=\"_ _3c\"> </span></span>W <span class=\"_ _11\"> </span>po<span class=\"_ _3\"></span>r\u00f3wna<span class=\"_ _4\"></span>niu <span class=\"_ _11\"> </span>do <span class=\"_ _15\"> </span>okres<span class=\"ff2\">u <span class=\"_ _11\"> </span></span>sprawozdawczego <span class=\"_ _11\"> </span>zako\u0144czonego<span class=\"ff2\"> <span class=\"_ _11\"> </span>31 <span class=\"_ _15\"> </span>grudnia <span class=\"_ _11\"> </span>2022 <span class=\"_ _15\"> </span></span>r. <span class=\"_ _11\"> </span>nie<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>mia\u0142y <span class=\"_ _15\"> </span>miejsca <span class=\"_ _11\"> </span>istotne <span class=\"_ _15\"> </span>zmian<span class=\"_ _4\"></span>y w <span class=\"ff3\">sposobie <span class=\"_ _12\"> </span>dokonywania<span class=\"_ _4\"></span>  szacu<span class=\"_ _4\"></span>nk\u00f3w.  Zmiany <span class=\"_ _2\"> </span>w  warto\u015bciach  s<span class=\"_ _4\"></span>zacunk\u00f3w  na  dz<span class=\"_ _4\"></span>ie\u0144  <span class=\"ff2\">31  gr<span class=\"_ _4\"></span>udnia <span class=\"_ _2\"> </span>2023  r.,  w <span class=\"ff3\">por\u00f3wnaniu<span class=\"_ _4\"></span> </span></span></span>do<span class=\"ls0\"> wymienioneg<span class=\"_ _4\"></span>o okresu<span class=\"ff3\">, wynik<span class=\"_ _4\"></span>aj\u0105 ze z<span class=\"_ _4\"></span>mian za\u0142o\u017ce\u0144 <span class=\"ff2\">na sku<span class=\"_ _4\"></span>tek <span class=\"ff3\">zmian <span class=\"_ _4\"></span>okoliczno\u015bci bizne<span class=\"_ _4\"></span>sowych i/<span class=\"_ _4\"></span>lub innych zm<span class=\"_ _4\"></span>iennyc<span class=\"ff2 ls17\">h.<span class=\"ls0\">  </span></span></span></span></span></span>Dla lepszego z<span class=\"_ _4\"></span>rozumienia da<span class=\"_ _4\"></span>nych uj\u0119tych <span class=\"_ _4\"></span>w skonsolidowan<span class=\"_ _4\"></span>ym sp<span class=\"_ _4\"></span>rawozdaniu finans<span class=\"_ _4\"></span>owym prze<span class=\"_ _4\"></span>dstawiono pol<span class=\"_ _4\"></span>ityk\u0119<span class=\"ff2\"> (zasady) </span>rachunkowo\u015bci oraz <span class=\"_ _3\"></span>wa\u017cne <span class=\"_ _3\"></span>oszacowania, <span class=\"_ _3\"></span>za\u0142o\u017cenia i <span class=\"_ _f\"></span>os\u0105dy <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>poszczeg\u00f3lny<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>notach <span class=\"_ _3\"></span>szczeg\u00f3\u0142<span class=\"_ _4\"></span>owych, <span class=\"_ _3\"></span>jak<span class=\"ff2\"> <span class=\"_ _f\"></span>podano <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>tabeli </span>poni\u017cej.<div class=\"c w2 h0 gs86\"><div class=\"t m0 x5 h18 yf7 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y6c ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h4a y339 ff6 fs3 fc0 sc0 ls0 ws0\">* W spra<span class=\"_ _3\"></span>wozdaniu z <span class=\"_ _3\"></span>sytuacji fin<span class=\"_ _3\"></span>ansowej <span class=\"_ _3\"></span><span class=\"ff5\">kr\u00f3tkotermino<span class=\"_ _3\"></span>we rezerwy <span class=\"_ _3\"></span>na koszty <span class=\"_ _3\"></span>likwidacji <span class=\"_ _3\"></span>kopal\u0144 i <span class=\"_ _3\"></span>innych o<span class=\"_ _3\"></span>biekt\u00f3w technologi<span class=\"_ _3\"></span>cznych uj\u0119te <span class=\"_ _3\"></span>s\u0105 w<span class=\"_ _3\"></span></span> p<span class=\"_ _3\"></span>ozycji </div><div class=\"t m0 x5 h4a y33a ff5 fs3 fc0 sc0 ls0 ws0\">Rezerwy na zo<span class=\"_ _3\"></span>bowi\u0105zania i inne obci\u0105<span class=\"_ _3\"></span>\u017cenia.<span class=\"ff6\"> </span></div><div class=\"t m0 x5 h8 y33b ff3 fs6 fc0 sc0 ls0 ws0\">Zasady <span class=\"_ _3\"></span>rachunkowo\u015bci <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>pisa<span class=\"_ _4\"></span>ne <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>niniejszej <span class=\"_ _f\"></span>nocie <span class=\"_ _f\"></span>jak <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>notach <span class=\"_ _3\"></span>szczeg\u00f3\u0142owych <span class=\"_ _3\"></span>stosowane <span class=\"_ _f\"></span>by\u0142y <span class=\"_ _f\"></span>przez <span class=\"_ _3\"></span>Grup\u0119 <span class=\"_ _f\"></span>Kap<span class=\"_ _3\"></span>ita\u0142ow\u0105 </div><div class=\"t m0 x5 h8 y33c ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">spos\u00f3b ci\u0105g\u0142y dla <span class=\"_ _4\"></span>wszystki<span class=\"_ _4\"></span>ch prezentowan<span class=\"_ _4\"></span>ych okres<span class=\"_ _4\"></span>\u00f3w.<span class=\"ff2\"> </span></span></div></div>Nota Tytu\u0142<span class=\"ff1\"> </span>        <span class=\"ff4\">Kwota uj\u0119t<span class=\"_ _4\"></span>a w spr<span class=\"_ _4\"></span>awozdaniu<span class=\"ff1\"> </span></span>             <span class=\"_ _4\"></span>finansowym Zasady rachunko -<span class=\"_ _3c\"> </span>wo\u015bci<span class=\"ff1\"> </span>Wa\u017cne oszacowania<span class=\"ls29\">, </span>za\u0142o\u017cenia  <span class=\"ff1\"> </span>i os\u0105dy<span class=\"ff1\"> </span>202<span class=\"ls0\">3 </span>202<span class=\"ls0\">2 </span>2.3 Przychody z um\u00f3<span class=\"_ _4\"></span>w z klientami<span class=\"_ _4\"></span><span class=\"ff2\"> </span>33 4<span class=\"lse\">67</span> 33<span class=\"ls0\"> </span>847<span class=\"ls0\"> </span>X X 3.1 Utrata warto\u015bci akt<span class=\"_ _4\"></span>yw\u00f3w <span class=\"ff2\"> </span>(4<span class=\"ls0\"> <span class=\"lse\">482</span>) </span>(<span class=\"lse\">230</span>) X 5.1 Podatek dochod<span class=\"_ _4\"></span>owy w sprawozdaniu z<span class=\"_ _4\"></span> wynik\u00f3w<span class=\"_ _4\"></span><span class=\"ff2\"> </span>(91) (1 <span class=\"lse\">715</span>) X X 5.1.1 Odroczony p<span class=\"_ _4\"></span>odatek dochod<span class=\"_ _4\"></span>owy  w okresie 466<span class=\"ls0\"> </span>(533) X X 5.3 Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u podatk<span class=\"_ _4\"></span>\u00f3w<span class=\"ff2\"> </span>98<span class=\"ls0\">5 </span>36<span class=\"ls0\">7 </span>X 5.3 Zobowi\u0105zania z <span class=\"_ _4\"></span>tytu\u0142u <span class=\"ff2\">podatk<span class=\"_ _4\"></span><span class=\"ff3 ls19\">\u00f3w<span class=\"ff2 ls0\"> </span></span></span>(611) (1 <span class=\"lse\">233</span>) X 6.1 Wsp\u00f3lne przed<span class=\"_ _4\"></span>si\u0119wzi\u0119cia wycen<span class=\"_ _4\"></span>iane metod\u0105 praw <span class=\"_ _4\"></span>w\u0142asno\u015bci<span class=\"ff2\"> </span>- - X X 6.2 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wsp\u00f3ln<span class=\"_ _4\"></span>emu przedsi\u0119wzi\u0119ciu<span class=\"_ _4\"></span><span class=\"ff2\"> </span>9 096<span class=\"ls0\"> </span>9 603 X X 7.2 Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe 29<span class=\"ls0\">2 </span>357<span class=\"ls0\"> </span>X X 7.3 Inne instrumen<span class=\"_ _4\"></span>ty finansow<span class=\"_ _4\"></span>e wyceniane <span class=\"_ _4\"></span> w warto\u015bci godzi<span class=\"_ _4\"></span>wej<span class=\"ff2\"> </span>905<span class=\"ls0\"> </span>606<span class=\"ls0\"> </span>X X 7.4 Inne instrumen<span class=\"_ _4\"></span>ty finansow<span class=\"_ _4\"></span>e wyceniane <span class=\"_ _4\"></span> w zamortyzowa<span class=\"_ _4\"></span>nym koszcie 475<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>X X 8.2 Kapita\u0142 w\u0142asny<span class=\"ff2\"> akcj<span class=\"_ _4\"></span>onariuszy  </span>Jednostki Domi<span class=\"_ _4\"></span>nuj\u0105cej<span class=\"ff2\"> </span>(28 565) (<span class=\"lse\">32</span> <span class=\"lse\">089</span>) X 8.4 Zad\u0142u\u017cenie<span class=\"ff2\"> </span>(5 725) (6 <span class=\"lse\">443</span>) X 8.5 \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne i ich ekwiwa<span class=\"_ _4\"></span>lenty<span class=\"ff2\"> </span>1 729<span class=\"ls0\"> </span>1 200<span class=\"ls0\"> </span>X 8.6 Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u gwarancji i <span class=\"ff3\">por\u0119cze\u0144</span> (1 <span class=\"lse\">389</span>) (1 <span class=\"lse\">326</span>) X X 9.1 Rzeczowe i niema<span class=\"_ _4\"></span>terialne a<span class=\"_ _4\"></span>ktywa g\u00f3rnicze i hutnicz<span class=\"_ _4\"></span>e<span class=\"ff2\">  </span>23 495 25 <span class=\"lse\">666</span> X X 9.2 Pozosta\u0142e aktywa<span class=\"_ _4\"></span> rzeczowe <span class=\"_ _4\"></span><span class=\"ff2\"> </span>i niematerialne 3 254 2 <span class=\"lse\">964</span> X 9.4 Rezerwy na kosz<span class=\"_ _4\"></span>ty likw<span class=\"ff3\">idacji kop<span class=\"_ _4\"></span>al\u0144 </span>i <span class=\"ff3\">innych obiek<span class=\"_ _4\"></span>t\u00f3w*<span class=\"ff2\"> </span></span>(1<span class=\"ls0\"> <span class=\"lse\">974</span>) </span>(1 893) X X 9.7 Ujawnienia do<span class=\"_ _4\"></span>tycz\u0105ce lea<span class=\"ff2\">singu <span class=\"_ _4\"></span><span class=\"ff3\">\u2013<span class=\"ff2\"> Grupa </span></span></span>jako leasingobi<span class=\"_ _4\"></span>orca 7<span class=\"lse\">04</span> 7<span class=\"lse\">71</span> X X 9.8 Prawa do emisji gaz<span class=\"_ _6\"></span>\u00f3<span class=\"_ _3\"></span>w cieplar<span class=\"_ _4\"></span>nianych<span class=\"ff2\"> </span>882<span class=\"ls0\"> </span>717<span class=\"ls0\"> </span>X 10.1 Zapasy 8 4<span class=\"lse\">25</span> 8 <span class=\"lse\">902</span> X X 10.1<span class=\"lsd\">.1</span> Prawa <span class=\"_ _27\"> </span>maj\u0105tkowe <span class=\"_ _2e\"> </span>w<span class=\"_ _4\"></span>ynikaj\u0105ce <span class=\"_ _27\"> </span>ze \u015bwiadectw pochodzenia energii ze \u017ar\u00f3de\u0142 odnawialnych <span class=\"_ _1c\"> </span>oraz <span class=\"_ _2d\"> </span>z <span class=\"_ _2a\"> </span><span class=\"ff3\">efektywno\u015bci<span class=\"_ _4\"></span> </span>energetyczn<span class=\"_ _4\"></span>ej 40<span class=\"ls0\"> </span>82<span class=\"ls0\"> </span>X 10.2 Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w<span class=\"ff2\"> </span>932<span class=\"ls0\"> </span>1 178<span class=\"ls0\"> </span>X X 10.3 Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w i podobne (6 <span class=\"lse\">385</span>) (3 <span class=\"lse\">280</span>) X X 10.4 Zmiana stanu <span class=\"_ _4\"></span>kapita\u0142u obrot<span class=\"_ _4\"></span>owego<span class=\"ff2\"> </span>3 73<span class=\"ls0\">5 </span>         <span class=\"ls10\">(2<span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"lse\">317</span>)               </span></span>X X 11.1 Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u \u015bwiadcz<span class=\"_ _4\"></span>e\u0144 pracowniczych (4 <span class=\"lse\">826</span>) (4 <span class=\"lse\">320</span>) X X 12.3 Pozosta\u0142e aktywa<span class=\"ff2\"> </span>957 843<span class=\"ls0\"> </span>X 12.4 Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania<span class=\"ff2\"> </span>(1 <span class=\"lse\">939</span>) (1 872) X Dane <span class=\"_ _c\"> </span>finansowe <span class=\"_ _c\"> </span>przygotowyw<span class=\"_ _4\"></span>ane <span class=\"_ _c\"> </span>dla <span class=\"_ _c\"> </span>ce<span class=\"_ _3\"></span>l\u00f3w <span class=\"_ _14\"> </span>sprawozdawczo\u015bci <span class=\"_ _c\"> </span>zarz\u0105dczej <span class=\"_ _c\"> </span>opart<span class=\"_ _3\"></span>e <span class=\"_ _c\"> </span>s\u0105 <span class=\"_ _c\"> </span>na <span class=\"_ _c\"> </span>tych <span class=\"_ _d\"> </span>samych <span class=\"_ _c\"> </span>zasadach rachunkowo\u015bci, <span class=\"_ _f\"></span>jakie <span class=\"_ _f\"></span>stosuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _f\"></span>przy <span class=\"_ _f\"></span>spo<span class=\"_ _3\"></span>rz\u0105dz<span class=\"_ _4\"></span>aniu <span class=\"_ _f\"></span>skonsolidowanych <span class=\"_ _f\"></span>sprawozda\u0144 <span class=\"_ _f\"></span>finansowych<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>G<span class=\"_ _3\"></span>rupy, <span class=\"_ _f\"></span>przy <span class=\"_ _f\"></span>czym <span class=\"_ _0\"></span>dane finansowe <span class=\"_ _2\"> </span>poszczeg\u00f3lnych <span class=\"_ _2\"> </span>segment<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _2\"> </span>sprawozdawczych <span class=\"_ _2\"> </span>stanowi\u0105 <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _12\"> </span>pochodz\u0105ce <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>odpowiednich <span class=\"_ _12\"> </span>sprawozda<span class=\"_ _4\"></span>\u0144 finanso<span class=\"ff3\">wych prze<span class=\"_ _4\"></span>d uwzgl\u0119dnie<span class=\"_ _4\"></span>niem korek<span class=\"_ _4\"></span>t konsolida<span class=\"_ _4\"></span>cyjnych na<span class=\"ff2\"> poziom<span class=\"_ _4\"></span>ie Grupy <span class=\"ff3\">Ka<span class=\"_ _4\"></span>pita\u0142owej KGH<span class=\"_ _4\"></span>M Polska Mi<span class=\"_ _4\"></span>ed\u017a S.A. tj.: <span class=\"ff2\">  </span></span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">Segment <span class=\"_ _c\"> </span>KGHM <span class=\"_ _d\"> </span>Polska <span class=\"_ _14\"> </span>M<span class=\"_ _3\"></span>ied\u017a<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>S.A.<span class=\"ff2\">  <span class=\"_ _d\"> </span>- <span class=\"_ _c\"> </span></span>st<span class=\"_ _3\"></span>anowi\u0105 <span class=\"_ _c\"> </span>dane <span class=\"_ _c\"> </span>z <span class=\"_ _c\"> </span>jednostkowego <span class=\"_ _c\"> </span>sprawozdania <span class=\"_ _c\"> </span>finansoweg<span class=\"_ _4\"></span>o <span class=\"_ _c\"> </span>Jednostki </span></span>Dominuj\u0105cej <span class=\"_ _2\"> </span>sporz\u0105dzon<span class=\"_ _4\"></span>ego <span class=\"_ _2\"> </span>wg <span class=\"_ _2\"> </span>MSSF. <span class=\"_ _2\"> </span>W  jedn<span class=\"_ _4\"></span>ostkowym <span class=\"_ _1\"> </span>sprawozdaniu <span class=\"_ _2\"> </span>finansowym <span class=\"_ _1\"> </span>udzia\u0142y <span class=\"_ _12\"> </span>w <span class=\"_ _1\"> </span>sp\u00f3\u0142<span class=\"_ _3\"></span>kach <span class=\"_ _2\"> </span>zale\u017cnych<span class=\"_ _4\"></span> (w<span class=\"ls0\"> <span class=\"ff3\">tym  po<span class=\"_ _4\"></span>\u015bredni  udzia<span class=\"_ _4\"></span>\u0142  w  KGHM <span class=\"_ _12\"> </span>INTERNATIONAL <span class=\"_ _2\"> </span>LTD.)  ujmowane <span class=\"_ _12\"> </span>s\u0105  wed\u0142ug <span class=\"_ _12\"> </span>kosztu<span class=\"ff2\">  </span>z  uwz<span class=\"_ _4\"></span>gl\u0119dnieniem <span class=\"_ _12\"> </span>odpis\u00f3w<span class=\"_ _4\"></span> </span></span>aktualizuj\u0105cych,<span class=\"_ _4\"></span><span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">Segment <span class=\"_ _0\"></span>KGHM <span class=\"_ _0\"></span>INTERNATIO<span class=\"_ _4\"></span>NAL <span class=\"_ _f\"></span>L<span class=\"_ _3\"></span>TD. <span class=\"_ _0\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _0\"></span><span class=\"ff3\">stanowi\u0105 <span class=\"_ _0\"></span>dane <span class=\"_ _0\"></span>skonsolidowan<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"> </span><span class=\"ff2\">Kap</span>ita\u0142owej <span class=\"_ _0\"></span><span class=\"ff2\">KGHM <span class=\"_ _0\"></span>INTERNATIO<span class=\"_ _4\"></span>NAL  </span></span></span></span>LTD. sporz\u0105dzon<span class=\"_ _4\"></span>e wg MSSF. Z<span class=\"_ _4\"></span>aanga\u017c<span class=\"_ _4\"></span>owanie w Si<span class=\"_ _4\"></span>erra Gorda S.C.<span class=\"_ _4\"></span>M. uj\u0119te jes<span class=\"_ _4\"></span>t metod\u0105 praw w\u0142asno\u015bci,<span class=\"ff2\"> <span class=\"_ _4\"></span> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">Segment  Sierra  Gorda  S.C.<span class=\"_ _4\"></span>M.  <span class=\"ff3\">\u2013</span>  <span class=\"ff3\">stanowi  55%  udzia\u0142u  w  aktywa<span class=\"_ _4\"></span>ch,  zobowi\u0105zaniach,  prz<span class=\"_ _4\"></span>ychodach  i  kosztach  t<span class=\"_ _4\"></span>ego </span></span></span>przedsi\u0119wzi\u0119cia z <span class=\"_ _4\"></span>jednos<span class=\"ff2\">tkowe<span class=\"_ _4\"></span>go sprawozdania <span class=\"_ _4\"></span>finans<span class=\"_ _4\"></span>owego Sierra <span class=\"_ _4\"></span>Gor<span class=\"ff3\">da S.C.M. sp<span class=\"_ _4\"></span>orz\u0105dzonego wg <span class=\"_ _4\"></span>MSSF,<span class=\"ff2\">   </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">Pozosta\u0142e <span class=\"_ _15\"> </span>segmenty <span class=\"_ _14\"> </span>\u2013<span class=\"ff2\"> <span class=\"_ _15\"> </span></span>stanowi\u0105 <span class=\"_ _15\"> </span>dane <span class=\"_ _15\"> </span>zagregowane <span class=\"_ _15\"> </span>poszczeg\u00f3lnych <span class=\"_ _15\"> </span>sp\u00f3\u0142ek <span class=\"_ _15\"> </span>zale\u017cnych <span class=\"_ _15\"> </span>po <span class=\"_ _14\"> </span>dokonaniu <span class=\"_ _15\"> </span>wy\u0142\u0105cze\u0144 </span></span>transakcji i sald <span class=\"_ _4\"></span>pomi\u0119dzy nimi<span class=\"_ _4\"></span>. <span class=\"ff2\"> </span>Nota 2.3 <span class=\"ff4\">Przych<span class=\"_ _4\"></span>ody z um\u00f3w z <span class=\"_ _4\"></span>klientami Grupy <span class=\"_ _4\"></span>Kapit<span class=\"_ _4\"></span>a\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 wed\u0142ug <span class=\"_ _4\"></span><span class=\"ff1\">asortymentu<span class=\"_ _4\"></span> </span></span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>W <span class=\"_ _10\"> </span>przychodach <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>um\u00f3w <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>klientami <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>sprawozdaniu <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>ujmowane <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _10\"> </span>przychody <span class=\"_ _10\"> </span>powstaj\u0105ce <span class=\"_ _10\"> </span>ze <span class=\"_ _10\"> </span>zwyk\u0142ej <span class=\"_ _10\"> </span>dzia\u0142alno\u015bci operacyjnej Grup<span class=\"_ _4\"></span>y, tj. prz<span class=\"_ _4\"></span>ychody z<span class=\"_ _4\"></span>e sprzeda\u017cy produk<span class=\"_ _4\"></span>t\u00f3w, towar<span class=\"_ _4\"></span>\u00f3w i m<span class=\"_ _4\"></span>ateria\u0142\u00f3w.<span class=\"ff2\"> </span>Grupa <span class=\"_ _2\"> </span>generuje <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>g\u0142\u00f3wnie  ze <span class=\"_ _2\"> </span>sprzeda\u017cy: <span class=\"_ _2\"> </span>miedzi, <span class=\"_ _2\"> </span>srebra <span class=\"_ _2\"> </span>i <span class=\"_ _12\"> </span>z\u0142ota. <span class=\"_ _2\"> </span>Pozosta\u0142e <span class=\"_ _12\"> </span>mniejsz<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>strumienie <span class=\"_ _2\"> </span>przychod\u00f3w <span class=\"_ _2\"> </span>pochodz\u0105 ze<span class=\"ls0\"> <span class=\"ff3\">sprzeda\u017cy us\u0142ug (w t<span class=\"_ _3\"></span>ym dystry<span class=\"_ _4\"></span>bucji energii elektrycznej i <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span>nych medi\u00f3w oraz us\u0142ug <span class=\"_ _3\"></span>bud<span class=\"_ _4\"></span>owy kopal\u0144) <span class=\"_ _3\"></span>oraz pozosta\u0142ych produkt\u00f3<span class=\"_ _4\"></span>w </span></span>(w tym energii <span class=\"_ _4\"></span>elektryczn<span class=\"_ _4\"></span>ej), towa<span class=\"_ _4\"></span>r\u00f3w i materia\u0142\u00f3w (w tym stali <span class=\"_ _4\"></span>i ropy na<span class=\"_ _4\"></span>ftowej i j<span class=\"_ _4\"></span>ej pochodnych<span class=\"_ _4\"></span>).<span class=\"ff2\"> </span>Grupa  ujmuje <span class=\"_ _2\"> </span>przychody  z <span class=\"_ _12\"> </span>um\u00f3w  z <span class=\"_ _12\"> </span>klientami  w <span class=\"_ _12\"> </span>momen<span class=\"_ _4\"></span>cie  spe\u0142nienia <span class=\"_ _2\"> </span>przez  Grup\u0119  zob<span class=\"_ _4\"></span>owi\u0105zania<span class=\"_ _4\"></span>  do  wykonan<span class=\"_ _4\"></span>ia  \u015bwiadcz<span class=\"_ _4\"></span>enia<span class=\"_ _4\"></span>, poprzez  przekazanie  przyr<span class=\"_ _4\"></span>zeczoneg<span class=\"_ _4\"></span>o  towaru  lub  us\u0142ugi  naby<span class=\"_ _4\"></span>wcy,  gdzie  przekazani<span class=\"_ _4\"></span>e  to  stanowi  jedno<span class=\"_ _4\"></span>cze\u015bnie  uzyskani<span class=\"_ _4\"></span>e  przez nabywc\u0119 <span class=\"_ _10\"> </span>kontroli <span class=\"_ _10\"> </span>nad <span class=\"_ _11\"> </span>tym <span class=\"_ _10\"> </span>sk\u0142adnikiem <span class=\"_ _10\"> </span>aktyw\u00f3w, <span class=\"_ _10\"> </span>tj. <span class=\"_ _10\"> </span>zdolno\u015bci <span class=\"_ _10\"> </span>do <span class=\"_ _11\"> </span>bezpo\u015bredn<span class=\"_ _4\"></span>iego <span class=\"_ _10\"> </span>rozporz\u0105dza<span class=\"_ _4\"></span>nia <span class=\"_ _10\"> </span>przekazanym <span class=\"_ _10\"> </span>sk\u0142adnikiem<span class=\"_ _4\"></span> aktyw\u00f3w <span class=\"_ _0\"></span>i <span class=\"_ _1\"> </span>uzyskiwania <span class=\"_ _1\"> </span>z <span class=\"_ _0\"> </span>niego <span class=\"_ _1\"> </span>zasadniczo <span class=\"_ _1\"> </span>wszystkich <span class=\"_ _0\"></span>pozosta\u0142ych <span class=\"_ _0\"></span>korzy\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>zdolno\u015bci <span class=\"_ _0\"> </span>do <span class=\"_ _1\"> </span>niedopuszczania <span class=\"_ _0\"></span>innych <span class=\"_ _1\"> </span>jednoste<span class=\"_ _4\"></span>k do<span class=\"ls0\"> <span class=\"ff3\">rozporz\u0105dzania<span class=\"_ _4\"></span> sk\u0142adnikiem <span class=\"_ _4\"></span>aktyw\u00f3w i uzyskiwania<span class=\"_ _4\"></span> z niego k<span class=\"_ _4\"></span>orzy\u015bci. <span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></span>Jako <span class=\"_ _1\"> </span>zobowi\u0105zanie <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>wykonania <span class=\"_ _0\"> </span>\u015bwiadczenia <span class=\"_ _1\"> </span>Grupa <span class=\"_ _1\"> </span>ro<span class=\"_ _3\"></span>zp<span class=\"_ _4\"></span>oznaje <span class=\"_ _1\"> </span>ka\u017cde, <span class=\"_ _1\"> </span>zawarte <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>umowie <span class=\"_ _1\"> </span>przyrzeczenie <span class=\"_ _0\"> </span>przekazania <span class=\"_ _1\"> </span>klientowi towaru <span class=\"_ _3\"></span>lub us\u0142ugi, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>o\u017cna wyo<span class=\"_ _3\"></span>dr\u0119bni\u0107,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lub grupy <span class=\"_ _3\"></span>wyodr\u0119bniony<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>towar\u00f3w lub <span class=\"_ _3\"></span>us\u0142ug, kt\u00f3re <span class=\"_ _3\"></span>s\u0105<span class=\"_ _3\"></span><span class=\"ff2\"> zasa<span class=\"_ _4\"></span>dniczo <span class=\"_ _3\"></span>takie same <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>w taki </span>sam spos\u00f3b <span class=\"_ _3\"></span>przekazywa<span class=\"_ _4\"></span>ne klientowi. Dla ka\u017cdego zobowi\u0105zania do <span class=\"_ _3\"></span>wyk<span class=\"_ _4\"></span>onania \u015bwiadczenia, Grupa ustala (na <span class=\"_ _3\"></span>podstawie warunk\u00f3w<span class=\"_ _4\"></span> umownych), <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>b\u0119dzie <span class=\"_ _3\"></span>je <span class=\"_ _f\"></span>realizowa\u0107 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>miar\u0119 <span class=\"_ _f\"></span>up\u0142ywu <span class=\"_ _3\"></span>czasu <span class=\"_ _3\"></span>lub <span class=\"_ _3\"></span>czy <span class=\"_ _f\"></span>spe\u0142ni <span class=\"_ _f\"></span>je<span class=\"_ _3\"></span><span class=\"ff2\"> w </span>okre<span class=\"_ _4\"></span>\u015blonym <span class=\"_ _3\"></span>momencie.<span class=\"ff2\"> <span class=\"_ _3\"></span></span>W <span class=\"_ _f\"></span>szczeg\u00f3lno\u015bci <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>um\u00f3w na sprzeda\u017c miedzi, srebra i z\u0142ota ka\u017cda <span class=\"_ _3\"></span>jednostka miary przekazanego towaru (np. 1 tona miedzi lub 1 kg <span class=\"_ _3\"></span>srebra) stanowi odr\u0119<span class=\"_ _3\"></span><span class=\"ff2\">bne </span>zobowi\u0105zanie do wykonania \u015bwiadczenia. W zwi\u0105zku z <span class=\"_ _3\"></span>tym,<span class=\"_ _4\"></span> dla <span class=\"_ _3\"></span>ka\u017c<span class=\"_ _4\"></span>dej sprzeda\u017cy lub <span class=\"_ _3\"></span>wysy<span class=\"_ _4\"></span>\u0142ki produkt\u00f3w, ob<span class=\"_ _3\"></span>ejmuj\u0105cej wielokro<span class=\"_ _4\"></span>tno\u015b\u0107<span class=\"_ _4\"></span> jednostki <span class=\"_ _2\"> </span>miary <span class=\"_ _2\"> </span>przekazanego <span class=\"_ _2\"> </span>produktu, <span class=\"_ _2\"> </span>kt\u00f3ra <span class=\"_ _2\"> </span>jest  realiz<span class=\"_ _4\"></span>owana <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>tym  sam<span class=\"_ _4\"></span>ym <span class=\"_ _2\"> </span>czasie, <span class=\"_ _2\"> </span>Grupa <span class=\"_ _2\"> </span>wype\u0142nia  sw<span class=\"_ _4\"></span>oje <span class=\"_ _2\"> </span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>do wykonania <span class=\"_ _f\"></span>\u015bwiadczenia <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>ujmuje <span class=\"_ _f\"></span>przych\u00f3d, <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>tym <span class=\"_ _0\"></span>samym <span class=\"_ _3\"></span>mo<span class=\"_ _3\"></span>men<span class=\"_ _4\"></span>cie. <span class=\"_ _f\"></span>Zobowi\u0105zanie <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>wykonanie <span class=\"_ _f\"></span>\u015bwiadczenia <span class=\"_ _f\"></span>spe\u0142niane<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span>jest </span>przez <span class=\"_ _3\"></span>Grup\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>taki <span class=\"_ _3\"></span>sam <span class=\"_ _f\"></span>spos\u00f3b <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>odniesieniu <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>osta\u0142ych <span class=\"_ _3\"></span>produkt\u00f3w <span class=\"_ _3\"></span>Grupy, <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>jak: <span class=\"_ _f\"></span>o\u0142\u00f3w, <span class=\"_ _3\"></span>s\u00f3<span class=\"_ _3\"></span>l, <span class=\"_ _3\"></span>stal, <span class=\"_ _3\"></span>ropa <span class=\"_ _3\"></span>naft<span class=\"_ _3\"></span>owa<span class=\"_ _3\"></span><span class=\"ff2 ls39\">, </span>materia\u0142y strza\u0142<span class=\"_ _4\"></span>owe, masz<span class=\"_ _4\"></span>yny g\u00f3rnicz<span class=\"_ _4\"></span>e, dodatki do pa<span class=\"_ _4\"></span>liw oraz <span class=\"_ _4\"></span>pozosta\u0142e pr<span class=\"_ _4\"></span>odukty.<span class=\"ff2\"> </span>Poniewa\u017c <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>wi\u0119kszo\u015bci <span class=\"_ _0\"> </span>t<span class=\"_ _3\"></span>ransakc<span class=\"_ _4\"></span>ji <span class=\"_ _1\"> </span>sprzeda\u017cy<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>po <span class=\"_ _1\"> </span>dokonaniu <span class=\"_ _1\"> </span>wysy\u0142ki <span class=\"_ _1\"> </span>przyrzeczone<span class=\"_ _4\"></span>go <span class=\"_ _1\"> </span>produktu <span class=\"_ _1\"> </span>lub <span class=\"_ _1\"> </span>towaru <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>przekazaniu <span class=\"_ _0\"></span>nad <span class=\"_ _1\"> </span>nim kontroli <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>bezwarunko<span class=\"_ _4\"></span>we <span class=\"_ _3\"></span>prawo <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>ynagrodzenia od<span class=\"_ _3\"></span> <span class=\"ff3\">klienta, <span class=\"_ _3\"></span>gdy\u017c <span class=\"_ _3\"></span>jedynym warunkiem <span class=\"_ _3\"></span>jego <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>jest<span class=\"_ _4\"></span> </span>up\u0142yw czasu, Grupa ujmuje nale\u017cne jej wynagrodzenie z tytu\u0142u um\u00f3w z<span class=\"ff2\"> </span>klientami jako nale\u017cno\u015b\u0107 i tym samym Grupa nie <span class=\"_ _3\"></span>rozpozna<span class=\"_ _4\"></span>je aktyw\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u wykonania  <span class=\"_ _4\"></span>umowy<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>W <span class=\"_ _1\"> </span>kontraktach <span class=\"_ _0\"></span>handlowych, <span class=\"_ _1\"> </span><span class=\"ff3\">w <span class=\"_ _1\"> </span>kt\u00f3rych <span class=\"_ _1\"> </span>wype\u0142nienie <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>do <span class=\"_ _1\"> </span>wykonania <span class=\"_ _1\"> </span>\u015bwiadczenia <span class=\"_ _0\"></span>zachodzi <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>okre\u015blonym <span class=\"_ _0\"> </span>momencie</span> czasu, <span class=\"_ _3\"></span>Grupa st<span class=\"_ _3\"></span>osuje <span class=\"_ _3\"></span>r\u00f3\u017cne <span class=\"_ _3\"></span>war<span class=\"_ _4\"></span>unki<span class=\"ff2\"> <span class=\"_ _3\"></span></span>p\u0142atno\u015bci <span class=\"_ _3\"></span>obejmuj\u0105ce <span class=\"_ _3\"></span>zar\u00f3wno <span class=\"_ _3\"></span>przedp<span class=\"_ _4\"></span>\u0142aty <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>kilku <span class=\"_ _3\"></span>dni <span class=\"_ _3\"></span>przed <span class=\"_ _3\"></span>dostaw\u0105 <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>i<span class=\"ff2\"> odroczone <span class=\"_ _3\"></span>terminy<span class=\"_ _4\"></span> </span>p\u0142atno\u015bci do <span class=\"_ _3\"></span>120 dni, przy czym <span class=\"_ _3\"></span>odroczone terminy p\u0142atno\u015bci nie <span class=\"_ _3\"></span>dotycz\u0105 srebra. Terminy <span class=\"_ _3\"></span>p\u0142atno\u015b<span class=\"_ _4\"></span>ci uzale\u017cnione s\u0105 <span class=\"_ _3\"></span>od o<span class=\"_ _3\"></span>cen<span class=\"_ _4\"></span>y ryz<span class=\"_ _3\"></span><span class=\"ff2\">yka </span>kredytowego <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>dbiorcy <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>mo\u017cliwo\u015bci <span class=\"_ _0\"></span>zabezpieczenia <span class=\"_ _f\"></span>nale\u017cno\u015b<span class=\"_ _4\"></span>ci. <span class=\"_ _0\"></span>P\u0142atno\u015b\u0107 <span class=\"_ _f\"></span>wynagrodzenia <span class=\"_ _f\"></span>staje <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _0\"></span>wymagalna, <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>zale\u017cno\u015bci <span class=\"_ _f\"></span>od warunk\u00f3w  umownych,<span class=\"_ _4\"></span>  tj. <span class=\"_ _19\"> </span>przed  zrealizowaniem  przez  Grup\u0119  dostawy  (przedp\u0142ata<span class=\"ff2\">) <span class=\"_ _19\"> </span>lub <span class=\"_ _10\"> </span></span>po  wype\u0142nieniu  przez  Grup\u0119  swojeg<span class=\"_ _4\"></span>o zobowi\u0105zania <span class=\"_ _15\"> </span>do <span class=\"_ _c\"> </span>wykonania <span class=\"_ _15\"> </span>\u015bwiadczenia<span class=\"ff2\">. <span class=\"_ _14\"> </span></span>Je\u017celi <span class=\"_ _14\"> </span>Grupa<span class=\"ff2\"> <span class=\"_ _14\"> </span></span>otrzymuje <span class=\"_ _14\"> </span>wynagrodzenie <span class=\"_ _15\"> </span>od <span class=\"_ _14\"> </span>klienta <span class=\"_ _14\"> </span>przed <span class=\"_ _14\"> </span>wype\u0142nieniem <span class=\"_ _14\"> </span>swojeg<span class=\"_ _4\"></span>o zobowi\u0105zania <span class=\"_ _2\"> </span>do  wykonania <span class=\"_ _2\"> </span>\u015bwiadczenia,  ujm<span class=\"_ _4\"></span>uje  je <span class=\"_ _2\"> </span>jako  zobowi\u0105<span class=\"_ _4\"></span>zanie <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u  um<span class=\"_ _4\"></span>owy.  Na<span class=\"_ _4\"></span>tomiast <span class=\"_ _2\"> </span>w  przypadk<span class=\"_ _4\"></span>u <span class=\"_ _12\"> </span>odroczonych<span class=\"_ _4\"></span> termin\u00f3w <span class=\"_ _10\"> </span>p\u0142atno\u015bci, <span class=\"_ _11\"> </span>Grupa <span class=\"_ _10\"> </span>ujmuje <span class=\"_ _11\"> </span>wymagalne <span class=\"_ _10\"> </span>od <span class=\"_ _11\"> </span>klienta <span class=\"_ _11\"> </span>wynagrodzeni<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>jako <span class=\"_ _11\"> </span>nale\u017cno\u015b\u0107, <span class=\"_ _10\"> </span>dopiero <span class=\"_ _11\"> </span>po <span class=\"_ _11\"> </span>przekazaniu <span class=\"_ _10\"> </span>klientowi<span class=\"_ _4\"></span> przyrzeczonych <span class=\"_ _4\"></span>produkt\u00f3w <span class=\"_ _4\"></span>i wystawieniu <span class=\"_ _4\"></span>faktury.<span class=\"ff2\"> </span>Ponadto, <span class=\"_ _0\"></span>p<span class=\"ff3\">rzychody <span class=\"_ _1\"> </span>ze <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _0\"> </span>us\u0142<span class=\"_ _3\"></span>ug <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>wyniku <span class=\"_ _0\"></span>finansowym <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>miar\u0119 <span class=\"_ _1\"> </span>up\u0142ywu <span class=\"_ _0\"></span>czasu, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>spe\u0142niony <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>jeden </span>z <span class=\"ff3\">nast\u0119puj\u0105cych wa<span class=\"_ _4\"></span>runk\u00f3w:<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">klient <span class=\"_ _0\"></span>jednocze\u015bnie <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>trzymuj<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>czerpie <span class=\"_ _1\"> </span>korzy\u015bci <span class=\"_ _f\"></span>ekonomiczne <span class=\"_ _0\"></span>p\u0142yn\u0105ce <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>\u015bwiadczenia <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>miar\u0119 <span class=\"_ _0\"> </span>jak <span class=\"_ _1\"> </span>wykonuje <span class=\"_ _0\"></span>ona <span class=\"_ _0\"></span>swoje </span></span>zobowi\u0105zanie, lub<span class=\"_ _4\"></span><span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">w  wyniku <span class=\"_ _10\"> </span>spe\u0142nienia  zobowi\u0105zania<span class=\"_ _4\"></span>  przez <span class=\"_ _10\"> </span>Grup\u0119 <span class=\"_ _10\"> </span>powstaje  lub  zostaje <span class=\"_ _10\"> </span>ulepszony  sk\u0142adnik  aktyw\u00f3w  (np. <span class=\"_ _10\"> </span>produkcja  w<span class=\"_ _3\"></span><span class=\"ff2\"> toku), </span></span></span>a <span class=\"ff3\">kontrol\u0119 nad tym <span class=\"_ _4\"></span>sk\u0142adnikiem <span class=\"_ _6\"></span>w miar\u0119 jego powstawania lub <span class=\"_ _4\"></span>ulepszania,<span class=\"_ _4\"></span> sprawuje kli<span class=\"_ _4\"></span>ent, lub<span class=\"ff2\"> </span></span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">w wyniku spe\u0142nienia <span class=\"_ _4\"></span>zobowi\u0105zan<span class=\"_ _4\"></span>ia przez <span class=\"_ _4\"></span>Grup\u0119 powstaje sk\u0142adnik<span class=\"_ _4\"></span> aktyw\u00f3w, kt\u00f3ry <span class=\"_ _4\"></span>nie ma alternaty<span class=\"_ _4\"></span>wnego zastosowa<span class=\"_ _4\"></span>nia dla Grup<span class=\"_ _4\"></span>y </span></span>i jednocze\u015bnie Grup<span class=\"_ _4\"></span>ie przys<span class=\"_ _4\"></span>\u0142uguje egzekw<span class=\"_ _4\"></span>owalne praw<span class=\"_ _4\"></span>o do zap\u0142<span class=\"ff2\">aty za <span class=\"_ _4\"></span><span class=\"ff3\">dotychczas wyk<span class=\"_ _4\"></span>onane \u015bwia<span class=\"_ _4\"></span>dczenie.<span class=\"ff2\"> </span></span></span>Je\u017celi <span class=\"_ _1\"> </span>Grupa <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _1\"> </span>przych\u00f3d <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>podst<span class=\"_ _3\"></span>awie <span class=\"_ _1\"> </span>obmiar\u00f3w <span class=\"_ _1\"> </span>zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>przyj\u0119t\u0105<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>metod\u0105 <span class=\"_ _1\"> </span>pomiaru <span class=\"_ _2\"> </span>stopnia <span class=\"_ _1\"> </span>zaawansowania <span class=\"_ _1\"> </span>wykonania \u015bwiadczenia, <span class=\"_ _2\"> </span>zanim <span class=\"_ _1\"> </span>zostanie <span class=\"_ _2\"> </span>wystawiona <span class=\"_ _2\"> </span>faktura, <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _2\"> </span>nale\u017cne <span class=\"_ _1\"> </span>wynagrodzenie <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>aktywo <span class=\"_ _1\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>u<span class=\"_ _3\"></span><span class=\"ff2\">mowy <span class=\"_ _1\"> </span>i  pr<span class=\"_ _4\"></span>zenosi <span class=\"_ _2\"> </span>je <span class=\"_ _2\"> </span>na </span>nale\u017cno\u015bci kiedy <span class=\"_ _4\"></span>prawo do wyna<span class=\"_ _4\"></span>grodzenia <span class=\"_ _4\"></span>staje si\u0119 b<span class=\"_ _4\"></span>ezwarunkowe.<span class=\"ff2\"> </span>Grupa spe\u0142nia <span class=\"_ _3\"></span>swoje zobowi\u0105zanie <span class=\"_ _3\"></span>do wykonania <span class=\"_ _3\"></span>\u015bwiadcz<span class=\"_ _4\"></span>enia w <span class=\"_ _3\"></span>trakcie  <span class=\"_ _3\"></span>realizowania <span class=\"_ _3\"></span>us<span class=\"_ _4\"></span>\u0142ugi i <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zwi\u0105zku tym <span class=\"_ _3\"></span>rozpoznaj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>przych<span class=\"_ _4\"></span>ody<span class=\"ff2\"> </span>w  m<span class=\"_ _4\"></span>iar\u0119 <span class=\"_ _12\"> </span>up\u0142ywu <span class=\"_ _2\"> </span>czasu,  w <span class=\"_ _2\"> </span>ramach <span class=\"_ _2\"> </span>um\u00f3w  dotycz\u0105cych <span class=\"_ _2\"> </span>us\u0142ug  bud<span class=\"_ _4\"></span>owy  k<span class=\"_ _4\"></span>opal\u0144 <span class=\"_ _2\"> </span>i  prowadz<span class=\"_ _4\"></span>enia  i<span class=\"_ _4\"></span>nnych <span class=\"_ _2\"> </span>rob\u00f3t  ge<span class=\"_ _4\"></span>ologicznych, <span class=\"_ _2\"> </span>us\u0142ug uzdrowiskow<span class=\"_ _4\"></span>o-sanatoryjno-<span class=\"ff3\">leczn<span class=\"_ _4\"></span>iczych oraz spr<span class=\"_ _4\"></span>zeda\u017cy <span class=\"_ _4\"></span>energii ele<span class=\"_ _4\"></span>ktrycznej w tym <span class=\"_ _4\"></span>us\u0142ug dystrybu<span class=\"_ _4\"></span>cji energii <span class=\"_ _4\"></span>elektryczn<span class=\"_ _4\"></span>ej.<span class=\"ff2\"> </span></span>Przychody <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>um\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>kli<span class=\"_ _4\"></span>entami <span class=\"_ _3\"></span>ujmuje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>ocie <span class=\"_ _3\"></span>r\u00f3wnej <span class=\"_ _3\"></span>cenie<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>transakcyjnej, <span class=\"_ _3\"></span>stanowi\u0105cej <span class=\"_ _3\"></span>kwot\u0119 <span class=\"_ _3\"></span>wyna<span class=\"_ _4\"></span>grodzenia, kt\u00f3<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _3\"></span>zgodnie<span class=\"_ _4\"></span> </span>z oczekiwaniem  Grupy <span class=\"_ _11\"> </span><span class=\"ff3\">\u2013</span> <span class=\"_ _10\"> </span><span class=\"ff3\">b\u0119dzie <span class=\"_ _10\"> </span>jej <span class=\"_ _10\"> </span>przys\u0142ugiwa\u0107 <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>zamian <span class=\"_ _10\"> </span>za <span class=\"_ _10\"> </span>przekazanie <span class=\"_ _10\"> </span>przyrzeczonych  d\u00f3br <span class=\"_ _10\"> </span>lub <span class=\"_ _11\"> </span>us\u0142ug <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>rzecz <span class=\"_ _10\"> </span>klienta, </span>z <span class=\"ff3\">wy\u0142\u0105czeniem kw<span class=\"_ _4\"></span>ot pobranych <span class=\"_ _4\"></span>w imieniu o<span class=\"_ _4\"></span>s\u00f3b trzecic<span class=\"_ _4\"></span>h. <span class=\"ff2\"> </span></span>Cena <span class=\"_ _1\"> </span>transakcyjna<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>odz<span class=\"_ _3\"></span><span class=\"ff3\">wierciedl<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _1\"> </span>zmian\u0119 <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _0\"></span>pieni\u0105dza <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>czasie, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>umowa <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>klientem <span class=\"_ _1\"> </span>zawiera <span class=\"_ _0\"></span>istotny <span class=\"_ _0\"></span>ele<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>ent<span class=\"_ _4\"></span> </span>finansowania, kt\u00f3<span class=\"_ _3\"></span>ry <span class=\"_ _3\"></span>okre\u015bla si\u0119 <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>podstawie <span class=\"_ _3\"></span>umownych <span class=\"_ _3\"></span>warunk\u00f3w p\u0142<span class=\"_ _3\"></span>atno\u015b<span class=\"_ _4\"></span>ci, <span class=\"_ _3\"></span>bez <span class=\"_ _3\"></span>wzgl\u0119du <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>zosta\u0142 <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>wyra\u017anie <span class=\"_ _3\"></span>okre\u015blony<span class=\"_ _4\"></span> w <span class=\"ff3\">umowie. <span class=\"_ _0\"></span>Oceniaj\u0105c, <span class=\"_ _0\"></span>czy <span class=\"_ _0\"></span>komponent <span class=\"_ _0\"></span>finansowania <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>istotny <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>umowy, <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>wsz<span class=\"_ _4\"></span>ystkie <span class=\"_ _0\"></span>fakty <span class=\"_ _0\"></span>i <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>koliczn<span class=\"_ _4\"></span>o\u015bci, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>tym </span>ewentualn\u0105 <span class=\"_ _f\"></span>r\u00f3\u017cnic\u0119 <span class=\"_ _f\"></span>mi\u0119dzy <span class=\"_ _f\"></span>kwot\u0105 <span class=\"_ _3\"></span>przyrzeczonego <span class=\"_ _f\"></span>wynagrodzen<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>cen\u0105 <span class=\"_ _0\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>got\u00f3wkowej <span class=\"_ _3\"></span>przyrzeczonych <span class=\"_ _f\"></span>towar\u00f3w <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>us\u0142ug oraz <span class=\"_ _14\"> </span>\u0142\u0105czny <span class=\"_ _c\"> </span>wp\u0142yw <span class=\"_ _15\"> </span>obu <span class=\"_ _c\"> </span>nast\u0119puj\u0105cych <span class=\"_ _14\"> </span>czynnik\u00f3w: <span class=\"_ _14\"> </span>(i) <span class=\"_ _14\"> </span>przewidywany <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>od <span class=\"_ _14\"> </span>momentu, <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>kt\u00f3rym <span class=\"_ _14\"> </span>je<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>nostka <span class=\"_ _14\"> </span>przekazuje<span class=\"_ _4\"></span> przyrzeczone <span class=\"_ _f\"></span>towary <span class=\"_ _0\"></span>lub <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _0\"></span>klientowi <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>momentu, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kt\u00f3rym <span class=\"_ _0\"></span>klient <span class=\"_ _0\"></span>p\u0142aci <span class=\"_ _0\"> </span>za <span class=\"_ _0\"> </span>te<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>towary <span class=\"_ _f\"></span>lub <span class=\"_ _1\"> </span>us\u0142ugi, <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>(ii) <span class=\"_ _0\"> </span>st<span class=\"_ _3\"></span>opy <span class=\"_ _f\"></span>procentow<span class=\"_ _3\"></span><span class=\"ff2 ls3a\">e </span>obowi\u0105zuj\u0105ce <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>danym <span class=\"_ _f\"></span>rynku<span class=\"ff2\">. <span class=\"_ _f\"></span>W <span class=\"_ _f\"></span>zrealizowanych <span class=\"_ _f\"></span>umowach <span class=\"_ _f\"></span>sp</span>rzeda\u017cy <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>klient\u00f3w <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>202<span class=\"ff2\">3 <span class=\"_ _0\"></span>r. <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span></span>r. <span class=\"_ _0\"></span>Grupa <span class=\"_ _f\"></span>zidentyfikowa\u0142<span class=\"_ _4\"></span>a<span class=\"ff2\"> </span>istotny <span class=\"_ _f\"></span>komponent <span class=\"_ _f\"></span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>kont<span class=\"_ _3\"></span>rakcie <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>Franco <span class=\"_ _f\"></span>Nevada <span class=\"_ _f\"></span>(umowa <span class=\"_ _f\"></span>opisana <span class=\"_ _0\"></span>poni\u017cej <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>cz\u0119\u015bci <span class=\"_ _0\"></span>Wa\u017cne <span class=\"_ _f\"></span>oszacowania, <span class=\"_ _3\"></span>za\u0142o<span class=\"_ _3\"></span>\u017cenia<span class=\"_ _4\"></span> i <span class=\"ff3\">os\u0105dy). <span class=\"_ _15\"> </span>Grupa <span class=\"_ _14\"> </span>przedstawia <span class=\"_ _15\"> </span>skutki <span class=\"_ _15\"> </span>finansowania <span class=\"_ _15\"> </span>(koszty <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>odsete<span class=\"_ _3\"></span>k) <span class=\"_ _15\"> </span>odr\u0119bnie <span class=\"_ _15\"> </span>od <span class=\"_ _14\"> </span>przychod<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>um\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>klientami<span class=\"_ _3c\"> </span></span>w <span class=\"ff3\">sprawozdaniu <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>ca\u0142kowityc<span class=\"_ _4\"></span>h <span class=\"_ _f\"></span>dochod\u00f3w. <span class=\"_ _f\"></span>W <span class=\"_ _f\"></span>kontrakcie <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>Franco <span class=\"_ _f\"></span>Nevada <span class=\"_ _f\"></span>wyst\u0119puje <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>element <span class=\"_ _f\"></span>zmienno\u015bci <span class=\"_ _3\"></span>wynagrodzenia.<span class=\"_ _4\"></span> </span>W <span class=\"ff3\">takiej <span class=\"_ _10\"> </span>sytuacji  Grupa <span class=\"_ _10\"> </span>rozpoznaje <span class=\"_ _10\"> </span>przychody  oszacowuj\u0105c <span class=\"_ _10\"> </span>kwot\u0119 <span class=\"_ _10\"> </span>wynagrodz<span class=\"_ _4\"></span>enia, <span class=\"_ _19\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _19\"> </span>kt\u00f3rego <span class=\"_ _10\"> </span>b<span class=\"_ _3\"></span>\u0119dzie  uprawniona <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>zamian </span>za<span class=\"ls0\"> <span class=\"ff3\">przekazane <span class=\"_ _f\"></span>dobra <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rzecz <span class=\"_ _0\"></span>klienta <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>zalicza <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>ceny <span class=\"_ _f\"></span>transakcyjnej <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>ca\u0142o\u015b\u0107 <span class=\"_ _0\"></span>kwoty <span class=\"_ _f\"></span>wynagrodzenia <span class=\"_ _f\"></span>zmiennego <span class=\"_ _f\"></span>wy\u0142\u0105cznie<span class=\"_ _4\"></span> </span></span>w <span class=\"ff3\">takim <span class=\"_ _d\"> </span>zakresie <span class=\"_ _13\"> </span>w <span class=\"_ _d\"> </span>jakim <span class=\"_ _13\"> </span>jest <span class=\"_ _d\"> </span>wysoce <span class=\"_ _13\"> </span>prawdop<span class=\"_ _4\"></span>odobne, <span class=\"_ _d\"> </span>\u017ce <span class=\"_ _d\"> </span>nie<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>nast\u0105pi <span class=\"_ _13\"> </span>odwr\u00f3c<span class=\"_ _4\"></span>enie <span class=\"_ _d\"> </span>znacz\u0105cej <span class=\"_ _13\"> </span>cz\u0119\u015bci <span class=\"_ _d\"> </span>wcze\u015bniej<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _d\"> </span></span>uj\u0119tych<span class=\"_ _4\"></span> </span>skumulowanych pr<span class=\"_ _4\"></span>zychod<span class=\"_ _4\"></span>\u00f3w w momencie ki<span class=\"_ _4\"></span>edy niep<span class=\"_ _4\"></span>ewno\u015b\u0107 co do wys<span class=\"_ _4\"></span>oko\u015bci wyna<span class=\"_ _4\"></span>grodzenia us<span class=\"_ _4\"></span>tanie.<span class=\"ff2\"> </span>W  przypadku  transakcji  sprzeda\u017cy  produkt\u00f3w  miedzi  i <span class=\"_ _10\"> </span>srebra,  dla  kt\u00f3rych  ce<span class=\"_ _3\"></span>na  zostani<span class=\"_ _4\"></span>e  ustalona  po  dniu <span class=\"_ _10\"> </span>uj\u0119cia  sprzeda\u017cy<span class=\"_ _4\"></span> w <span class=\"ff3\">ksi\u0119gach <span class=\"_ _2\"> </span>rachun<span class=\"_ _4\"></span>kowych, <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>moment <span class=\"_ _2\"> </span>pocz\u0105tkoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>uj\u0119cia <span class=\"_ _1\"> </span>transakcji <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>onuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _2\"> </span>korekty <span class=\"_ _1\"> </span>przychod\u00f3w <span class=\"_ _2\"> </span>ze <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u<span class=\"_ _4\"></span> </span>r\u00f3\u017cnicy  pomi<span class=\"_ _4\"></span>\u0119dzy <span class=\"_ _12\"> </span>cen\u0105 <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span>rmin<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _2\"> </span>metalu  wyra\u017con\u0105 <span class=\"_ _2\"> </span>w  USD <span class=\"_ _12\"> </span>z  dnia <span class=\"_ _2\"> </span>rozpoznania  sprz<span class=\"_ _4\"></span>eda\u017cy <span class=\"_ _12\"> </span>na  okres <span class=\"_ _2\"> </span>odpowiadaj\u0105cy  okr<span class=\"_ _4\"></span>esowi<span class=\"_ _4\"></span> rozliczenia <span class=\"_ _15\"> </span>transakcji, <span class=\"_ _15\"> </span>a <span class=\"_ _14\"> </span>cen\u0105 <span class=\"_ _15\"> </span>wynikaj\u0105c\u0105 <span class=\"_ _14\"> </span>z<span class=\"ff2\"> </span>faktury <span class=\"_ _15\"> </span>prowizorycznej. <span class=\"_ _15\"> </span>Korekta <span class=\"_ _15\"> </span>ta <span class=\"_ _14\"> </span>doprowadza<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _14\"> </span>transakcji <span class=\"_ _15\"> </span>do <span class=\"_ _14\"> </span>warto\u015bci<span class=\"_ _4\"></span> oczekiwanej  jako  ceny <span class=\"_ _19\"> </span>transakcyjnej  na  moment  pocz\u0105tkowego  uj\u0119cia.    Do<span class=\"_ _3\"></span>tyczy  to  wy\u0142\u0105cznie  przypadk\u00f3w,  gdy  zmiana  ceny transakcyjnej <span class=\"_ _3\"></span>wynika <span class=\"_ _0\"></span>ze <span class=\"_ _f\"></span>zmiany <span class=\"_ _f\"></span>ceny <span class=\"_ _0\"></span>metalu. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>teg<span class=\"ff3\">o<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>typu <span class=\"_ _f\"></span>zmiennych <span class=\"_ _f\"></span>przychod\u00f3w <span class=\"_ _f\"></span>nie <span class=\"_ _f\"></span>ma <span class=\"_ _f\"></span>zastosowania <span class=\"_ _f\"></span>ograniczenie <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>MSSF <span class=\"_ _f\"></span>15 </span>dotycz\u0105ce <span class=\"_ _15\"> </span>ujmowania <span class=\"_ _14\"> </span>zmienne<span class=\"ff2\">go <span class=\"_ _14\"> </span>wynagrodze<span class=\"_ _4\"></span>nia <span class=\"_ _14\"> </span>w <span class=\"ff3\">kwocie, <span class=\"_ _15\"> </span>co <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>kt\u00f3rej <span class=\"_ _14\"> </span>jest <span class=\"_ _14\"> </span>wysoce <span class=\"_ _14\"> </span>pra<span class=\"_ _4\"></span>wdopodobn<span class=\"_ _4\"></span>e, <span class=\"_ _14\"> </span>\u017ce <span class=\"_ _14\"> </span>nie <span class=\"_ _14\"> </span>nast\u0105pi <span class=\"_ _15\"> </span>jej </span></span>odwr\u00f3cenie. <span class=\"_ _f\"></span>Zmiany <span class=\"_ _3\"></span>zarachowanej <span class=\"_ _3\"></span>kwoty <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>momencie <span class=\"_ _f\"></span>uj\u0119cia <span class=\"_ _3\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>wp\u0142ywaj\u0105 <span class=\"_ _f\"></span>na<span class=\"ff2\"> <span class=\"_ _f\"></span></span>przychody <span class=\"_ _f\"></span>ze <span class=\"_ _f\"></span>sprzeda\u017cy <span class=\"_ _f\"></span>lecz <span class=\"_ _f\"></span>stanowi\u0105 <span class=\"_ _3\"></span>zyski/straty z <span class=\"ff3\">wyceny do war<span class=\"_ _4\"></span>to\u015bci godziw<span class=\"_ _4\"></span>ej nale\u017cno\u015bci,<span class=\"_ _4\"></span> zgodnie<span class=\"ff2\"> </span>z zasada<span class=\"_ _4\"></span>mi rachunkow<span class=\"_ _4\"></span>o\u015bci prz<span class=\"_ _4\"></span>edstawionymi w<span class=\"_ _4\"></span> Nocie 10.2.<span class=\"ff2\"> </span></span>Przychody <span class=\"_ _1\"> </span>ze  spr<span class=\"_ _4\"></span>zeda\u017cy <span class=\"_ _1\"> </span>korygowane <span class=\"_ _2\"> </span>s\u0105 <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>wynik <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>ro<span class=\"_ _3\"></span>zli<span class=\"_ _4\"></span>czenia <span class=\"_ _2\"> </span>instrument\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _2\"> </span>pochodnych <span class=\"_ _1\"> </span>zabezpieczaj\u0105cych<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>przysz\u0142e <span class=\"_ _1\"> </span>przep\u0142ywy<span class=\"_ _4\"></span> pieni\u0119\u017cne, zgodn<span class=\"_ _4\"></span>ie z og\u00f3ln\u0105 zasa<span class=\"_ _4\"></span>d\u0105, \u017ce rozliczenie poc<span class=\"_ _4\"></span>hodnego in<span class=\"_ _4\"></span>strumentu z<span class=\"_ _4\"></span>abezpieczaj\u0105ce<span class=\"_ _4\"></span>go w cz\u0119\u015bci stanowi\u0105c<span class=\"_ _4\"></span>ej zabezpieczen<span class=\"ff2\">ie </span>efektywne ujmuje si\u0119 w tej samej <span class=\"_ _3\"></span>pozycji wyniku finansoweg<span class=\"_ _4\"></span>o, w kt\u00f3<span class=\"_ _3\"></span>rej ujmowana jest wycena pozycji zabezpiec<span class=\"_ _3\"></span><span class=\"ff2\">zan<span class=\"_ _4\"></span>ej w momencie, </span>kiedy pozycja zab<span class=\"_ _4\"></span>ezpieczana wp<span class=\"_ _4\"></span>\u0142ywa <span class=\"_ _4\"></span>na wynik finans<span class=\"_ _4\"></span>owy.<span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Grupa <span class=\"_ _19\"> </span>ujmuje <span class=\"_ _11\"> </span>przychody  ze <span class=\"_ _11\"> </span>sprzeda\u017cy <span class=\"_ _19\"> </span>produkt\u00f3w, <span class=\"_ _10\"> </span>towar\u00f3w <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>materia\u0142\u00f3w <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>finansowym <span class=\"_ _10\"> </span>jednorazowo, <span class=\"_ _10\"> </span>w<span class=\"_ _3\"></span><span class=\"ff2\"> momen<span class=\"_ _4\"></span>cie </span>spe\u0142nienia <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>\u015bwiadczenia, <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> </span>szczeg<span class=\"_ _4\"></span>\u00f3lno\u015bci <span class=\"_ _0\"></span>okre\u015blanym <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>formu\u0142y <span class=\"_ _0\"></span>baz <span class=\"_ _1\"> </span>dostawy <span class=\"_ _0\"></span>INCOTERMS.<span class=\"_ _4\"></span> W <span class=\"ff3\">wi\u0119kszo\u015bci <span class=\"_ _f\"></span>kontrakt<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _f\"></span>moment <span class=\"_ _f\"></span>przeniesien<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>kontroli <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>klienta <span class=\"_ _f\"></span>nast\u0119puje <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>dostarczeniu <span class=\"_ _3\"></span>d\u00f3br <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>klienta, <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>co <span class=\"_ _f\"></span>rozumie </span>si\u0119 <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>dostarczenie <span class=\"_ _f\"></span>d\u00f3br <span class=\"_ _f\"></span>przewo\u017anikowi <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>podstawienie <span class=\"_ _3\"></span>ich <span class=\"_ _0\"></span>klientowi <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>wyznaczony <span class=\"_ _3\"></span>zak\u0142ad <span class=\"_ _0\"></span>(bazy <span class=\"_ _f\"></span>DAP, <span class=\"_ _f\"></span>FCA <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>EX <span class=\"_ _0\"></span>WORKS). W <span class=\"ff3\">pozosta\u0142ych  k<span class=\"_ _4\"></span>ontraktach <span class=\"_ _2\"> </span>przeniesienie  kontr<span class=\"_ _4\"></span>oli  nad <span class=\"_ _12\"> </span>dobrami <span class=\"_ _12\"> </span>na  klienta <span class=\"_ _12\"> </span>nast\u0119puje <span class=\"_ _2\"> </span>w  momencie  prz<span class=\"_ _4\"></span>ekazania  pr<span class=\"_ _4\"></span>zewo\u017anik<span class=\"_ _4\"></span>owi </span>morskiemu na <span class=\"_ _3\"></span>pok\u0142ad statku (bazy C<span class=\"_ _3\"></span>FR, CIF, C<span class=\"_ _3\"></span>PT oraz <span class=\"_ _3\"></span>CIP). W <span class=\"_ _3\"></span>tych kontraktach G<span class=\"_ _3\"></span>rupa jest zobowi\u0105zana r\u00f3wnie\u017c <span class=\"_ _3\"></span>do zorganizowania<span class=\"_ _4\"></span>  transportu. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>przypadka<span class=\"_ _4\"></span>ch Grupa <span class=\"_ _3\"></span>dzia\u0142a <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>zleceniodawca, po<span class=\"_ _3\"></span>niewa\u017c sprawuje <span class=\"_ _3\"></span>kontrol\u0119 <span class=\"_ _3\"></span>nad wyko<span class=\"_ _3\"></span>nani<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>us\u0142ugi <span class=\"_ _3\"></span>przed <span class=\"_ _3\"></span>jej przekazaniem <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>klienta. <span class=\"_ _0\"></span>Jednocze\u015bnie <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>przypisuj<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _f\"></span>ceny <span class=\"_ _0\"></span>transakcyjnej <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _f\"></span>transportu <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ujmuje <span class=\"_ _0\"></span>przych\u00f3d <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>tego tytu\u0142u w miar\u0119 up<span class=\"_ _4\"></span>\u0142ywu czasu.<span class=\"ff2\"> </span>Grupa <span class=\"_ _2\"> </span>rozpoznaje <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>miar\u0119  up\u0142ywu<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>czasu <span class=\"_ _2\"> </span>z  tytu\u0142<span class=\"_ _4\"></span>u <span class=\"_ _2\"> </span>realizowanych <span class=\"_ _2\"> </span>us\u0142ug <span class=\"_ _2\"> </span>budowy <span class=\"_ _2\"> </span>kopal\u0144 <span class=\"_ _12\"> </span>i <span class=\"_ _2\"> </span>prowadzenia <span class=\"_ _2\"> </span>innych <span class=\"_ _12\"> </span>rob<span class=\"_ _4\"></span>\u00f3t geologicznych. <span class=\"_ _2\"> </span>Grupa  <span class=\"ff3\">spe\u0142nia  zobowi\u0105za<span class=\"_ _4\"></span>nia  w <span class=\"_ _12\"> </span>czasie,  poniewa<span class=\"_ _4\"></span>\u017c <span class=\"_ _12\"> </span>klient  jednocz<span class=\"_ _4\"></span>e\u015bnie <span class=\"_ _12\"> </span>otrzymuje <span class=\"_ _2\"> </span>i  czerpie  korzy\u015bci  ek<span class=\"_ _4\"></span>onomiczn<span class=\"_ _6\"></span>e </span>wynikaj\u0105ce <span class=\"_ _15\"> </span>ze <span class=\"_ _14\"> </span>\u015bwiadczonej <span class=\"_ _15\"> </span>us\u0142ugi <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>miar\u0119 <span class=\"_ _14\"> </span>jej <span class=\"_ _15\"> </span>wykonywania<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>ze <span class=\"_ _14\"> </span>wzgl\u0119du <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>wytwarza<span class=\"_ _4\"></span>nie <span class=\"_ _15\"> </span>sk\u0142adnik\u00f3w, <span class=\"_ _15\"> </span>kt\u00f3re <span class=\"_ _14\"> </span>nie <span class=\"_ _15\"> </span>maj\u0105 alternatywn<span class=\"_ _4\"></span>ego <span class=\"_ _f\"></span>zastosowania <span class=\"_ _f\"></span>dla <span class=\"_ _f\"></span>Grupy <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>j<span class=\"ff3\">e<span class=\"_ _3\"></span>dnocz<span class=\"_ _4\"></span>e\u015bnie <span class=\"_ _f\"></span>Grupie <span class=\"_ _f\"></span>przys\u0142uguje <span class=\"_ _f\"></span>egzekwowalne <span class=\"_ _3\"></span>prawo <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>zap\u0142aty. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>pomiaru <span class=\"_ _f\"></span>stopnia </span>zaawansowania <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>\u015bwiadczenia <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>stosuje <span class=\"_ _0\"></span>metod\u0119 <span class=\"_ _0\"></span>opart\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>nak\u0142adach <span class=\"_ _0\"></span>poniesionych <span class=\"_ _0\"></span>przy <span class=\"_ _0\"></span>spe\u0142nianiu <span class=\"_ _0\"></span>zobowi\u0105zania do<span class=\"ls0\"> <span class=\"ff3\">wykonania <span class=\"_ _0\"></span>\u015bwiadcz<span class=\"_ _4\"></span>enia <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>poniesionych <span class=\"_ _f\"></span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>innych <span class=\"_ _0\"></span>kontrakt\u00f3w <span class=\"_ _0\"></span>metod\u0119 <span class=\"_ _0\"></span>opart\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>wynikach, <span class=\"_ _f\"></span>gdzie <span class=\"_ _1\"> </span>z <span class=\"_ _0\"></span>g\u00f3ry </span></span>okre\u015blona cena <span class=\"_ _4\"></span>jednostkowa<span class=\"_ _4\"></span> jest <span class=\"_ _4\"></span>stosowana do wyc<span class=\"_ _4\"></span>eny jedn<span class=\"_ _4\"></span>ostki produkcji (n<span class=\"_ _4\"></span>p. do wyce<span class=\"_ _4\"></span>ny metr\u00f3w <span class=\"_ _4\"></span>wydr\u0105\u017conego cho<span class=\"_ _4\"></span>dnika).<span class=\"ff2\"> </span>Kontrakt z <span class=\"_ _4\"></span>Franco Nevada Zobowi\u0105zanie <span class=\"_ _4\"></span>do wykonania \u015bw<span class=\"_ _4\"></span>iadczenia<span class=\"ff6\"> </span>Grupa <span class=\"_ _f\"></span>reali<span class=\"ff3\">zuje <span class=\"_ _0\"></span>umow\u0119 <span class=\"_ _f\"></span>typu <span class=\"_ _0\"></span>streaming <span class=\"_ _f\"></span>arrangement,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi\u0105c\u0105 <span class=\"_ _f\"></span>dost\u0119pne <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rynku <span class=\"_ _0\"></span>\u017ar\u00f3d\u0142o <span class=\"_ _f\"></span>finansowania <span class=\"_ _f\"></span>jednostek <span class=\"_ _f\"></span>dzia\u0142aj\u0105cych<span class=\"_ _4\"></span> </span>w <span class=\"ff3\">bran\u017cy wydob<span class=\"_ _4\"></span>ywczej.<span class=\"ff2\"> </span></span>Umowa <span class=\"_ _14\"> </span>dotyczy <span class=\"_ _14\"> </span>sprzeda\u017cy <span class=\"_ _14\"> </span>po\u0142owy <span class=\"_ _14\"> </span>produkcji <span class=\"_ _14\"> </span>z\u0142ota, <span class=\"_ _c\"> </span>platyny <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span>palladu <span class=\"_ _14\"> </span>zawartych <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>rudzie <span class=\"_ _14\"> </span>wydobytej <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>okresie <span class=\"_ _14\"> </span>\u017cycia nast\u0119puj\u0105cych <span class=\"_ _0\"></span>kopal\u0144: <span class=\"_ _0\"> </span>Morrison, <span class=\"_ _0\"> </span>M<span class=\"_ _3\"></span>cCreedy <span class=\"_ _0\"></span>West <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>Podolsky <span class=\"_ _0\"></span>wchodz\u0105cych <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>sk\u0142ad <span class=\"_ _1\"> </span>OWSP <span class=\"_ _1\"> </span>Sudbury. <span class=\"_ _0\"> </span>N<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>warunk\u00f3w  umowy <span class=\"_ _11\"> </span>Quadra <span class=\"_ _15\"> </span>FNX <span class=\"_ _11\"> </span>Mining <span class=\"_ _15\"> </span>L<span class=\"ff3\">td. <span class=\"_ _11\"> </span>otrzyma\u0142a <span class=\"_ _15\"> </span>przedp\u0142a<span class=\"_ _4\"></span>t\u0119 <span class=\"_ _15\"> </span>w<span class=\"ff2\"> </span>wysoko\u015bci <span class=\"_ _11\"> </span>400 <span class=\"_ _11\"> </span>mln <span class=\"_ _15\"> </span>CAD. <span class=\"_ _15\"> </span>Jednocz<span class=\"_ _4\"></span>e\u015bnie, <span class=\"_ _11\"> </span>cena <span class=\"_ _15\"> </span>sprzeda\u017cy <span class=\"_ _11\"> </span>za <span class=\"_ _15\"> </span>uncj<span class=\"_ _4\"></span>\u0119 </span>ekwiwalentu z\u0142ota, zgodnie z umow\u0105, <span class=\"_ _3\"></span>stanowi mniejsza z<span class=\"ff2\"> </span>kwot: (a) <span class=\"_ _3\"></span>400 USD, powi\u0119kszone o<span class=\"ff2\"> </span>1% <span class=\"_ _3\"></span>ka\u017cdeg<span class=\"_ _4\"></span>o roku <span class=\"_ _3\"></span>pocz\u0105<span class=\"_ _4\"></span>wszy od <span class=\"_ _3\"></span>201<span class=\"_ _4\"></span>1 r., b\u0105d\u017a (b) <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>rynkowa z\u0142ota. <span class=\"_ _3\"></span>Otrzymana przedp\u0142<span class=\"_ _3\"></span>ata pokrywa <span class=\"_ _3\"></span>r\u00f3\u017cnic\u0119 pomi\u0119dzy warto\u015bci\u0105<span class=\"ff2\"> </span>rynkow\u0105 sprzedanej <span class=\"_ _3\"></span>rudy, <span class=\"_ _3\"></span>a jej <span class=\"_ _3\"></span>warto\u015bci\u0105 w sta\u0142ej <span class=\"_ _3\"></span>cenie sprzeda\u017cy. Grupa uj\u0119\u0142<span class=\"_ _3\"></span>a zobowi\u0105zanie z tytu\u0142u <span class=\"_ _3\"></span>umowy w kwocie <span class=\"_ _3\"></span>zaliczki z<span class=\"ff2\"> </span>tyt<span class=\"_ _3\"></span>u\u0142u zobowi\u0105zania jednostki do wykonania \u015bwiadczenia <span class=\"_ _3\"></span>w<span class=\"ff2\"> postaci <span class=\"_ _3\"></span>przekazania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lub <span class=\"_ _f\"></span>gotow<span class=\"ff3\">o\u015bci <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>przekazania <span class=\"_ _3\"></span>d\u00f3br <span class=\"_ _3\"></span>lub <span class=\"_ _f\"></span>us\u0142ug <span class=\"_ _3\"></span>w</span> <span class=\"ff3\">przysz\u0142o\u015bci. <span class=\"_ _3\"></span></span>Grupa <span class=\"_ _3\"></span>zaprzestaje <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>tego </span>zobowi\u0105zania<span class=\"ff2\"> <span class=\"_ _0\"> </span></span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>umowy <span class=\"_ _2\"> </span>i <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _1\"> </span>przych\u00f3d<span class=\"ff2\"> <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>momencie, <span class=\"_ _1\"> </span></span>gdy <span class=\"_ _2\"> </span>przenosi <span class=\"_ _1\"> </span>owe <span class=\"_ _1\"> </span>dobra <span class=\"_ _1\"> </span>lub <span class=\"_ _2\"> </span>us\u0142ugi<span class=\"ff2\"> <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>klienta</span>, <span class=\"_ _1\"> </span>spe\u0142niaj\u0105c <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>ten spos\u00f3b swoje <span class=\"_ _4\"></span>zobowi\u0105zanie d<span class=\"_ _4\"></span>o wykonania <span class=\"_ _4\"></span>\u015bwiadczen<span class=\"_ _4\"></span>ia<span class=\"ff2\">. </span>Wynagrodzenie <span class=\"_ _4\"></span>zmienne W <span class=\"_ _3\"></span>umowie <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>Franco <span class=\"_ _3\"></span>Nevada <span class=\"_ _3\"></span>\u0142\u0105czna <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>transakcyjna <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>zmienna <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>zale\u017cy <span class=\"_ _3\"></span>od <span class=\"_ _f\"></span>ilo\u015bci <span class=\"_ _3\"></span>sprzedanych <span class=\"_ _3\"></span>surowc\u00f3w, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ta <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>kolei <span class=\"_ _3\"></span>zale\u017cy <span class=\"_ _3\"></span>o<span class=\"_ _f\"></span><span class=\"ff2 ls20\">d </span>wydobycia  rudy  w  prz<span class=\"_ _4\"></span>ysz\u0142o\u015bci<span class=\"_ _4\"></span>  przez  okre<span class=\"_ _4\"></span>s  \u017cycia  kopaln<span class=\"_ _4\"></span>i  (w  tym  np. <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>d  wielk<span class=\"_ _4\"></span>o\u015bci  z\u0142\u00f3\u017c).  A  za<span class=\"_ _4\"></span>tem,  je\u017celi  w  k<span class=\"_ _4\"></span>ol<span class=\"_ _3\"></span><span class=\"ff2\">ejnych <span class=\"_ _12\"> </span>okresach </span>sprawozdawczych <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ona <span class=\"_ _1\"> </span>zmiany <span class=\"_ _1\"> </span>os\u0105du <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>zakresie <span class=\"_ _1\"> </span>planowanego <span class=\"_ _1\"> </span>wydobycia <span class=\"_ _0\"> </span>rudy, <span class=\"_ _2\"> </span>a <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>konse<span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>encji <span class=\"_ _1\"> </span>ilo\u015bci <span class=\"_ _1\"> </span>sprzedanych<span class=\"_ _4\"></span> surowc\u00f3w \u2013<span class=\"ff2\"> </span>dok<span class=\"_ _4\"></span>ona tak\u017ce aktual<span class=\"_ _4\"></span>izacji ceny <span class=\"_ _4\"></span>transakcyjnej.<span class=\"ff2\"> </span>Kwoty <span class=\"_ _2\"> </span>przypisane <span class=\"_ _2\"> </span>do  spe<span class=\"_ _4\"></span>\u0142nionych <span class=\"_ _2\"> </span>zobowi\u0105za\u0144 <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>wykonania<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>\u015bwiadczeni<span class=\"ff2\">a  Grupa <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>lub <span class=\"_ _12\"> </span>jako <span class=\"_ _2\"> </span>zmniejszenie<span class=\"_ _4\"></span> </span>przychod\u00f3w w okr<span class=\"_ _4\"></span>esie, w <span class=\"_ _4\"></span>kt\u00f3rym cena tra<span class=\"_ _4\"></span>nsakcyjna ul<span class=\"_ _4\"></span>eg\u0142a zmiani<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span>Istotny element fi<span class=\"_ _4\"></span>nansowa<span class=\"_ _4\"></span>nia W <span class=\"_ _f\"></span>kontek\u015bcie <span class=\"_ _f\"></span>umowy <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>Franco <span class=\"_ _3\"></span>N<span class=\"_ _3\"></span>evada,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>maj\u0105c <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>uwadze <span class=\"_ _0\"></span>przewidywany <span class=\"_ _3\"></span>okres <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>momentu, <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>kt\u00f3<span class=\"_ _3\"></span>rym <span class=\"_ _3\"></span>otrzymano <span class=\"_ _f\"></span>przedp\u0142a<span class=\"_ _3\"></span>t\u0119 <span class=\"_ _f\"></span>do momentu, <span class=\"_ _1\"> </span>w <span class=\"_ _12\"> </span>kt\u00f3rym <span class=\"_ _1\"> </span>Grupa <span class=\"_ _2\"> </span>przekazuje <span class=\"_ _2\"> </span>przyrzeczone <span class=\"_ _1\"> </span>dobra <span class=\"_ _2\"> </span>(okres <span class=\"_ _2\"> </span>\u017cycia <span class=\"_ _2\"> </span>kopalni, <span class=\"_ _2\"> </span>tj. <span class=\"_ _2\"> </span>kilkadziesi<span class=\"_ _4\"></span>\u0105t <span class=\"_ _2\"> </span>lat) <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>charakter <span class=\"_ _2\"> </span>tej <span class=\"_ _2\"> </span>umowy<span class=\"_ _3c\"> </span>uznano, <span class=\"_ _1\"> </span>\u017ce <span class=\"_ _1\"> </span>rozk\u0142ad <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>czasie <span class=\"_ _1\"> </span>p\u0142atno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _1\"> </span>daje <span class=\"_ _1\"> </span>Grupie <span class=\"_ _1\"> </span>korzy\u015bci <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>finansowania <span class=\"_ _1\"> </span>dostawy <span class=\"_ _1\"> </span>surowc\u00f3w <span class=\"_ _1\"> </span>przez <span class=\"_ _1\"> </span>kupuj\u0105cego <span class=\"_ _0\"> </span>(Franco <div class=\"c w80 ha2 gs213\"><div class=\"t m0 x11 h8 y47 ff2 fs6 fc0 sc0 ls0 ws0\">Nev<span class=\"ff3\">ada), co skutkuj<span class=\"_ _4\"></span>e tym, \u017ce um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wa za<span class=\"_ _4\"></span>wiera istotny el<span class=\"_ _4\"></span>ement fina<span class=\"_ _4\"></span>nsowania.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 y56a ff3 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _f\"></span>przedstawia <span class=\"_ _0\"></span>skutki <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owania <span class=\"_ _f\"></span>(koszty <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>odsetek)<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>oddzielnie <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>przychod\u00f3w <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>um\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>klientami <span class=\"_ _0\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> sprawozdaniu </span></div><div class=\"t m0 x11 h8 y56b ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">wyniku. <span class=\"_ _1\"> </span>Koszty <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>odsetek <span class=\"_ _1\"> </span>ujmo<span class=\"_ _3\"></span>wan<span class=\"_ _4\"></span>e <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>tylko<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>takim <span class=\"_ _2\"> </span>zakresie, <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>jakim <span class=\"_ _2\"> </span>wcze\u015bniej <span class=\"_ _2\"> </span>uj\u0119to <span class=\"_ _1\"> </span>zobowi\u0105zanie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>umowy </span></div><div class=\"t m0 x11 h8 y56c ff2 fs6 fc0 sc0 ls0 ws0\">z Franco Nevada<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span> </div><div class=\"t m0 x11 h8 y56d ff3 fs6 fc0 sc0 ls0 ws0\">Ustalenie cen<span class=\"_ _4\"></span>y transakcyjnej pr<span class=\"_ _4\"></span>zypisane<span class=\"_ _4\"></span>j do pozosta\u0142<span class=\"_ _4\"></span>ych zobow<span class=\"_ _4\"></span>i\u0105za\u0144 do wykonan<span class=\"_ _4\"></span>ia \u015bwiadcze\u0144<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y56e ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _2\"> </span>syt<span class=\"_ _3\"></span>uac<span class=\"_ _4\"></span>ji, <span class=\"_ _2\"> </span>kiedy  na <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>ko\u0144cz\u0105cy <span class=\"_ _2\"> </span>okres <span class=\"_ _2\"> </span>sprawozdawczy <span class=\"_ _2\"> </span>Grupa <span class=\"_ _2\"> </span>posiada  p<span class=\"_ _4\"></span>ozosta\u0142e <span class=\"_ _2\"> </span>zobowi\u0105zania  do <span class=\"_ _2\"> </span>wykonania <span class=\"_ _2\"> </span>\u015bwiadczenia,<span class=\"_ _6\"></span> </div><div class=\"t m0 x11 h8 y56f ff3 fs6 fc0 sc0 ls0 ws0\">wymagane <span class=\"_ _12\"> </span>jest  ujawnienie <span class=\"_ _12\"> </span>ceny <span class=\"_ _12\"> </span>transakcyjnej <span class=\"_ _12\"> </span>przypisanej  do <span class=\"_ _2\"> </span>tych  zobowi\u0105za\u0144  (MSS<span class=\"_ _4\"></span>F  15.12<span class=\"_ _4\"></span>0<span class=\"_ _3\"></span><span class=\"ff2\">-</span>122).  Grupa<span class=\"_ _4\"></span>  stosuje  r<span class=\"_ _4\"></span>ozwi\u0105zanie </div><div class=\"t m0 x11 h8 y570 ff3 fs6 fc0 sc0 ls0 ws0\">praktyczne <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ujawnia <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>wykonania <span class=\"_ _f\"></span>\u015bwiadcze\u0144 <span class=\"_ _3\"></span>stanowi\u0105cych <span class=\"_ _f\"></span>cz\u0119\u015b\u0107 <span class=\"_ _3\"></span>um\u00f3w, <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _f\"></span>przewidywany <span class=\"_ _3\"></span>pi<span class=\"_ _3\"></span><span class=\"ff2\">erwotny <span class=\"_ _f\"></span>okre<span class=\"_ _4\"></span>s </span></div><div class=\"t m0 x11 h8 y571 ff3 fs6 fc0 sc0 ls0 ws0\">obowi\u0105zywania wynosi jeden rok lub kr\u00f3cej. <span class=\"_ _3\"></span>Grupa posiada r\u00f3wnie\u017c kontrakty d\u0142ugoterminow<span class=\"_ _4\"></span>e, w kt\u00f3<span class=\"_ _3\"></span>ry<span class=\"_ _4\"></span>ch cena <span class=\"_ _3\"></span>jest oparta g\u0142\u00f3wnie<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h18 y572 ff3 fs6 fc0 sc0 ls0 ws0\">na wynagrodz<span class=\"_ _4\"></span>eniu zmiennym,<span class=\"_ _4\"></span> kt\u00f3rego Grupa<span class=\"_ _4\"></span> nie uwz<span class=\"_ _4\"></span>gl\u0119dnia w sz<span class=\"_ _4\"></span>acunku <span class=\"_ _4\"></span>ceny transakcyjn<span class=\"_ _4\"></span>ej.<span class=\"ff7 fs8\"> </span></div><div class=\"t m0 x11 h8 y573 ff3 fs6 fc0 sc0 ls0 ws0\">Ponadto, <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>(przez sp\u00f3<span class=\"_ _3\"></span>\u0142k\u0119 <span class=\"_ _3\"></span>DMC) <span class=\"_ _3\"></span>realizuje ko<span class=\"_ _3\"></span>ntrakt<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>d\u0142ugoterminow<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>budow\u0119 <span class=\"_ _3\"></span>kopal\u0144, <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kt\u00f3rych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>przychod\u00f3<span class=\"_ _4\"></span>w </div><div class=\"t m0 x11 h8 y574 ff3 fs6 fc0 sc0 ls0 ws0\">wykorzystuje  metod\u0119  opart\u0105  na  nak\u0142adach  spe\u0142niaj\u0105c\u0105  kryteria  dla  ujmowania  przychodu  w  kwocie,  kt\u00f3r\u0105  G<span class=\"_ _3\"></span>rupa  ma  praw<span class=\"_ _4\"></span>o </div><div class=\"t m0 x11 h8 y575 ff3 fs6 fc0 sc0 ls0 ws0\">zafakturowa\u0107. <span class=\"_ _3\"></span>Na <span class=\"_ _f\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _f\"></span>2023 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>\u0142<span class=\"_ _3\"></span>\u0105czna<span class=\"ff2\"> <span class=\"_ _f\"></span></span>kwota <span class=\"_ _f\"></span>ceny <span class=\"_ _f\"></span>transakcyjn<span class=\"_ _4\"></span>ej <span class=\"_ _f\"></span>przypisanej <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _0\"></span>wykonan<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>\u015bwiadcze\u0144, </div><div class=\"t m0 x11 h8 y576 ff3 fs6 fc0 sc0 ls0 ws0\">kt\u00f3re <span class=\"_ _1\"> </span>pozosta\u0142y <span class=\"_ _1\"> </span>niespe\u0142nione <span class=\"_ _1\"> </span>na <span class=\"_ _0\"> </span>ko<span class=\"_ _3\"></span>niec <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kresu <span class=\"_ _0\"></span>sprawozdawczego <span class=\"_ _1\"> </span>wynios\u0142a <span class=\"_ _1\"> </span>940 <span class=\"_ _1\"> </span>mln <span class=\"_ _1\"> </span>PLN, <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>czego <span class=\"_ _1\"> </span>kwota <span class=\"_ _1\"> </span>489 <span class=\"_ _1\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _1\"> </span>zostanie </div><div class=\"t m0 x11 h8 y577 ff2 fs6 fc0 sc0 ls0 ws0\">zrealizowana <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>roku <span class=\"_ _2\"> </span>2024, <span class=\"_ _1\"> </span>kwota <span class=\"_ _2\"> </span>335 <span class=\"_ _2\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _2\"> </span>zostanie <span class=\"_ _1\"> </span>zrealizo<span class=\"_ _3\"></span>wana <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>2025 <span class=\"_ _2\"> </span>r., <span class=\"_ _2\"> </span>a <span class=\"_ _2\"> </span>kwota <span class=\"_ _2\"> </span>116 <span class=\"_ _2\"> </span>mln <span class=\"_ _1\"> </span>PLN <span class=\"_ _2\"> </span>zostanie <span class=\"_ _2\"> </span>zrealizowana<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y578 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"lse\">2026</span> <span class=\"ff3\">r. <span class=\"_ _19\"> </span>lub <span class=\"_ _10\"> </span>p\u00f3\u017aniej <span class=\"_ _10\"> </span>(w <span class=\"_ _10\"> </span>okresie <span class=\"_ _19\"> </span>po<span class=\"_ _3\"></span>r\u00f3wna<span class=\"_ _4\"></span>wczym  \u0142\u0105czna <span class=\"_ _10\"> </span>kwota  ceny <span class=\"_ _10\"> </span>transakcyjnej  przypisanej  do <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _19\"> </span>do<span class=\"_ _3\"></span>  wykonania </span></div><div class=\"t m0 x11 h8 y579 ff3 fs6 fc0 sc0 ls0 ws0\">\u015bwiadcze\u0144, <span class=\"_ _f\"></span>kt\u00f3re <span class=\"_ _f\"></span>pozosta\u0142y <span class=\"_ _f\"></span>niespe\u0142nione <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>konie<span class=\"_ _3\"></span>c <span class=\"_ _f\"></span>okresu <span class=\"_ _f\"></span>sprawozdawczeg<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>wynios\u0142a<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span>899 <span class=\"_ _f\"></span>mln <span class=\"_ _0\"></span>PLN, <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>czego <span class=\"_ _f\"></span>kwota <span class=\"_ _f\"></span>559 <span class=\"_ _f\"></span>mln<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>PLN </span></div><div class=\"t m0 x11 h8 y57a ff2 fs6 fc0 sc0 ls0 ws0\">zostanie <span class=\"_ _10\"> </span>zrealizowana<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>roku <span class=\"_ _10\"> </span>2023, <span class=\"_ _19\"> </span>kwot<span class=\"_ _3\"></span>a  149 <span class=\"_ _10\"> </span>mln <span class=\"_ _10\"> </span>PLN <span class=\"_ _11\"> </span>zostanie <span class=\"_ _10\"> </span>zrealizowana  w <span class=\"_ _10\"> </span>2024 <span class=\"_ _10\"> </span>r., <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>kwo<span class=\"_ _3\"></span>ta  191 <span class=\"_ _10\"> </span>mln <span class=\"_ _10\"> </span>PLN <span class=\"_ _11\"> </span>zostani<span class=\"_ _4\"></span>e </div><div class=\"t m0 x11 h8 y4b0 ff2 fs6 fc0 sc0 ls0 ws0\">zrealizowana w <span class=\"lse\">2025</span> <span class=\"_ _4\"></span><span class=\"ff3\">r. lub p\u00f3\u017aniej). W t<span class=\"_ _4\"></span>ych kontraktach <span class=\"_ _4\"></span>nie wyst\u0119<span class=\"_ _4\"></span>puje zmienny <span class=\"_ _4\"></span>element wyna<span class=\"_ _4\"></span>grodzenia.<span class=\"ff2\"> </span></span></div></div>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Podatek dochod<span class=\"_ _4\"></span>owy uj\u0119ty w <span class=\"_ _4\"></span>wyniku finanso<span class=\"_ _4\"></span>wym obejmuj<span class=\"_ _4\"></span>e podat<span class=\"_ _4\"></span>ek bie\u017c\u0105cy oraz<span class=\"_ _4\"></span> podatek <span class=\"_ _4\"></span>odroczony.<span class=\"ff2\"> </span>Podatek bie\u017c\u0105c<span class=\"_ _4\"></span>y wyliczany <span class=\"_ _4\"></span>jest zgodni<span class=\"_ _4\"></span>e z aktualnym <span class=\"_ _4\"></span>prawem p<span class=\"_ _4\"></span>odatkowym. <span class=\"ff2\"> </span>Maj\u0105c <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>uwadze <span class=\"_ _2\"> </span>optymalizacj\u0119<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>podatkow\u0105 <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>Grupie <span class=\"_ _2\"> </span>Kapita\u0142owej <span class=\"_ _1\"> </span>KGHM <span class=\"_ _2\"> </span>Polska <span class=\"_ _2\"> </span>Mied\u017a <span class=\"_ _2\"> </span>S.A. <span class=\"_ _2\"> </span>utworzono <span class=\"_ _2\"> </span>Podatkow\u0105 <span class=\"_ _1\"> </span>Grup\u0119 Kapita\u0142ow\u0105 <span class=\"_ _0\"></span>\u201ePGK <span class=\"_ _0\"> </span>KGHM <span class=\"_ _1\"> </span>I\u201d, <span class=\"_ _0\"></span>funkcjonuj\u0105c\u0105<span class=\"ff2\"> <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>latach <span class=\"_ _0\"> </span>2016-<span class=\"lse\">2018<span class=\"lsd\">. <span class=\"_ _1\"> </span></span></span></span>Realne <span class=\"_ _0\"> </span>korzy\u015bci <span class=\"_ _1\"> </span>odnotowane <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>okresie <span class=\"_ _1\"> </span>funkcjonowania <span class=\"_ _f\"></span>PGK KGHM, <span class=\"_ _0\"></span>w <span class=\"ff3\">tym <span class=\"_ _1\"> </span>mo\u017cliw<span class=\"_ _4\"></span>o\u015b\u0107 <span class=\"_ _0\"></span>bie\u017c\u0105cego<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>wykorzys<span class=\"_ _4\"></span>tywania <span class=\"_ _0\"></span>strat <span class=\"_ _0\"></span>generowanych <span class=\"_ _f\"></span>przez <span class=\"_ _1\"> </span>cz\u0119\u015b\u0107 <span class=\"_ _0\"></span>sp\u00f3\u0142ek <span class=\"_ _0\"></span>wchodz\u0105cych <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>sk\u0142ad <span class=\"_ _0\"></span>PGK <span class=\"_ _0\"></span>do </span>rozliczania ich z dochodami<span class=\"_ _4\"></span> pozosta\u0142ych sp\u00f3<span class=\"_ _4\"></span>\u0142ek oraz pozytywny w<span class=\"_ _4\"></span>ynik analizy sp\u00f3<span class=\"_ _4\"></span>\u0142ek z Grupy pod k\u0105tem spe\u0142nienia przes\u0142anek<span class=\"_ _4\"></span> wskazanych <span class=\"_ _1\"> </span>w ustawie <span class=\"_ _1\"> </span>o <span class=\"ff3\">podatku <span class=\"_ _1\"> </span>dochodowym <span class=\"_ _1\"> </span>od <span class=\"_ _2\"> </span>os\u00f3b <span class=\"_ _1\"> </span>p<span class=\"_ _3\"></span>rawn<span class=\"_ _4\"></span>ych <span class=\"_ _1\"> </span>stanowi\u0142y <span class=\"_ _2\"> </span>podstaw\u0119 <span class=\"_ _1\"> </span>do <span class=\"_ _2\"> </span><span class=\"ff2\"> utworzenia <span class=\"_ _1\"> </span>nowej <span class=\"_ _1\"> </span>podatkowej<span class=\"_ _4\"></span> </span></span>grupy <span class=\"_ _2\"> </span>kapita\u0142owej <span class=\"_ _2\"> </span>\u2013<span class=\"ff2\">  PGK <span class=\"_ _2\"> </span>KGHM <span class=\"_ _2\"> </span>II.  </span>Funkcj<span class=\"_ _4\"></span>onowa\u0142a <span class=\"_ _2\"> </span>ona <span class=\"_ _2\"> </span>w  latach <span class=\"_ _1\"> </span>2019<span class=\"ff2\">-</span>2021, <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>w  pa<span class=\"_ _4\"></span>\u017adzierniku <span class=\"_ _2\"> </span>2021 <span class=\"_ _2\"> </span>r. <span class=\"_ _12\"> </span>podpisano <span class=\"_ _12\"> </span>umow\u0119 przed\u0142u\u017caj\u0105c\u0105 <span class=\"_ _4\"></span>okres jej funkcj<span class=\"_ _4\"></span>onowania na<span class=\"_ _4\"></span> kolejne 3<span class=\"_ _4\"></span> lata podatkowe <span class=\"ff2\">tj. od <span class=\"_ _4\"></span>2022 r. <span class=\"_ _4\"></span>do 2024 r. </span>W sk\u0142ad PGK KGH<span class=\"_ _4\"></span>M II wchodz\u0105: <span class=\"_ _4\"></span><span class=\"ff2\"> </span>1)<span class=\"ls0\">      <span class=\"ff3\">KGHM Polska M<span class=\"_ _4\"></span>ied\u017a S.A.<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></span>2)<span class=\"ls0\">      Energetyka <span class=\"_ _4\"></span>sp. z o.o. </span>3)<span class=\"ls0\">      <span class=\"ff3\">Zag\u0142\u0119bie Lubin <span class=\"_ _4\"></span>S.A.<span class=\"ff2\"> </span></span></span>4)<span class=\"ls0\">      Miedziowe C<span class=\"_ _4\"></span>entrum Zdrowi<span class=\"_ _4\"></span>a S.A. </span>5)<span class=\"ls0\">      KGHM CUPR<span class=\"_ _4\"></span>UM sp. z o.<span class=\"_ _4\"></span>o. <span class=\"ff3\">\u2013</span> Centrum Ba<span class=\"_ _4\"></span>dawczo-Rozwoj<span class=\"_ _4\"></span>owe </span>6)<span class=\"ls0\">      INOVA Centrum <span class=\"_ _4\"></span>Innowacji T<span class=\"_ _4\"></span>echnicznych <span class=\"_ _4\"></span>sp. z o.o. </span>7)<span class=\"ls0\">      PeBeKa S.A. </span>8)<span class=\"ls0\">      KGHM ZANAM S<span class=\"_ _4\"></span>.A. </span>9)<span class=\"ls42\">    <span class=\"ls46\">  <span class=\"ls0\">POL-<span class=\"ff3\">MIED\u0179 TRA<span class=\"_ _4\"></span>NS Sp. z <span class=\"_ _4\"></span>o.o.<span class=\"ff2 ls42\">    <span class=\"ls0\">  </span></span></span></span></span></span>10)<span class=\"ls42\">  <span class=\"ls0\"> Mercus Logistyka sp. z <span class=\"_ _4\"></span>o.o. </span></span>11)<span class=\"ls42\">  <span class=\"ls0\"> KGHM Metraco S.A.<span class=\"_ _4\"></span> </span></span>12)<span class=\"ls42\">  <span class=\"ls0\"> <span class=\"ff3\">Sp\u00f3\u0142ki celowe: Futur<span class=\"_ _4\"></span>e 1 Sp. z o.o., Fu<span class=\"_ _4\"></span>ture 3 Sp. z <span class=\"_ _4\"></span>o.o., Futur<span class=\"_ _4\"></span>e 4 <span class=\"ff2\">Sp. z o.o., Future 5 Sp. z <span class=\"_ _4\"></span>o.o.  </span></span></span></span>13)<span class=\"ls42\">  <span class=\"ls0\"> KGHM Centrum Analityk<span class=\"_ _4\"></span>i Sp. <span class=\"_ _4\"></span>z o.o. </span></span>14)<span class=\"ls42\">  <span class=\"ls0\"> <span class=\"ff3\">Centrum Bada\u0144 <span class=\"_ _4\"></span>Jako\u015bci Sp. z <span class=\"_ _4\"></span>o.o.<span class=\"ff2\"> </span></span></span></span>15)<span class=\"ls42\">  <span class=\"ls0\"> BIPROMET S.A. </span></span><div class=\"c w102 hff gs7fb\"><div class=\"t m0 x11 h8 ycb ff1 fs6 fc0 sc0 ls0 ws0\">Zasady <span class=\"ff4\">rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></span></div></div><div class=\"c w103 hff gs7fc\"><div class=\"t m0 x11 h8 ycb ff4 fs6 fc0 sc0 ls0 ws0\">Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span></div></div><div class=\"c w102 h100 gs7fd\"><div class=\"t m0 x11 h8 y86f ff3 fs6 fc0 sc0 ls0 ws0\">Odroczony <span class=\"_ _2\"> </span>podatek <span class=\"_ _1\"> </span>dochodowy <span class=\"_ _2\"> </span>ustala <span class=\"_ _2\"> </span>si\u0119 <span class=\"_ _2\"> </span>przy <span class=\"_ _2\"> </span>zastosowaniu <span class=\"_ _2\"> </span>stawek<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y870 ff3 fs6 fc0 sc0 ls0 ws0\">i <span class=\"_ _23\"> </span>przepis\u00f3w <span class=\"_ _23\"> </span>podatkowych, <span class=\"_ _1e\"> </span>kt\u00f3re <span class=\"_ _23\"> </span>wed\u0142ug <span class=\"_ _23\"> </span>przewidywa\u0144<span class=\"_ _4\"></span> <span class=\"_ _23\"> </span>b\u0119d\u0105 </div><div class=\"t m0 x11 h8 y871 ff3 fs6 fc0 sc0 ls0 ws0\">obowi\u0105zywa\u0107 <span class=\"_ _c\"> </span>wtedy, <span class=\"_ _d\"> </span>gdy <span class=\"_ _d\"> </span>sk\u0142adnik <span class=\"_ _c\"> </span>aktyw\u00f3w <span class=\"_ _c\"> </span>zost<span class=\"_ _3\"></span>ani<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>zrealizowany <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y872 ff2 fs6 fc0 sc0 ls22 ws0\">a <span class=\"_ _2\"> </span><span class=\"ff3 ls0\">zobowi\u0105zanie <span class=\"_ _2\"> </span>rozliczone, <span class=\"_ _1\"> </span>przyjmuj\u0105c <span class=\"_ _2\"> </span>za <span class=\"_ _2\"> </span>podstaw\u0119 <span class=\"_ _2\"> </span>stawki <span class=\"_ _1\"> </span>i  pr<span class=\"_ _6\"></span>zepisy </span></div><div class=\"t m0 x11 h8 y873 ff3 fs6 fc0 sc0 ls0 ws0\">podatkowe, <span class=\"_ _15\"> </span>kt\u00f3re <span class=\"_ _14\"> </span>obowi\u0105zywa\u0142y <span class=\"_ _15\"> </span>prawnie <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>faktycznie <span class=\"_ _14\"> </span>na <span class=\"_ _14\"> </span>koniec </div><div class=\"t m0 x11 h8 y874 ff2 fs6 fc0 sc0 ls0 ws0\">okresu sprawozda<span class=\"_ _4\"></span>wczego. </div><div class=\"t m0 x11 h8 y875 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania <span class=\"_ _2\"> </span>i  aktywa  z <span class=\"_ _12\"> </span>tytu\u0142u <span class=\"_ _12\"> </span>odroczonego <span class=\"_ _12\"> </span>podatku  d<span class=\"_ _4\"></span>ochodowe<span class=\"_ _4\"></span>go </div><div class=\"t m0 x11 h8 y876 ff3 fs6 fc0 sc0 ls0 ws0\">tworzone <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>od <span class=\"_ _1\"> </span>r\u00f3\u017cnic <span class=\"_ _2\"> </span>przej\u015bciowy<span class=\"_ _4\"></span>ch <span class=\"_ _2\"> </span>pomi\u0119dzy <span class=\"_ _1\"> </span>warto\u015bci\u0105 <span class=\"_ _1\"> </span>podatkow\u0105 </div><div class=\"t m0 x11 h8 y877 ff3 fs6 fc0 sc0 ls0 ws0\">aktyw\u00f3w<span class=\"ff2\"> <span class=\"_ _10\"> </span></span>i <span class=\"_ _11\"> </span>zobowi\u0105za\u0144, <span class=\"_ _10\"> </span>a <span class=\"_ _11\"> </span>ich <span class=\"_ _11\"> </span>warto\u015bci\u0105 <span class=\"_ _10\"> </span>bilansow\u0105 <span class=\"_ _11\"> </span>w <span class=\"_ _10\"> </span>sprawozdaniu </div><div class=\"t m0 x11 h8 y878 ff3 fs6 fc0 sc0 ls0 ws0\">finansowym, <span class=\"_ _1c\"> </span>z <span class=\"_ _2d\"> </span>wyj\u0105tkiem <span class=\"_ _1c\"> </span>r\u00f3\u017cnic <span class=\"_ _2d\"> </span>przej\u015bciowych <span class=\"_ _1c\"> </span>wynikaj\u0105cych <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y879 ff3 fs6 fc0 sc0 ls0 ws0\">z <span class=\"_ _22\"> </span>pocz\u0105tkowego <span class=\"_ _22\"> </span>uj\u0119cia <span class=\"_ _2f\"> </span>aktywa <span class=\"_ _22\"> </span><span class=\"ff2\">lub <span class=\"_ _2f\"> </span></span>zobowi\u0105zania <span class=\"_ _22\"> </span>w <span class=\"_ _2f\"> </span>transakcji </div><div class=\"t m0 x11 h8 y87a ff2 fs6 fc0 sc0 ls0 ws0\">niestano<span class=\"ff3\">wi\u0105cej <span class=\"_ _1f\"> </span>po\u0142\u0105czenia <span class=\"_ _1f\"> </span>przedsi\u0119wz<span class=\"_ _4\"></span>i\u0119\u0107, <span class=\"_ _1f\"> </span>kt\u00f3ra <span class=\"_ _1f\"> </span>w <span class=\"_ _1f\"> </span>m<span class=\"_ _3\"></span><span class=\"ff2\">omencie <span class=\"_ _1f\"> </span>jej </span></span></div><div class=\"t m0 x11 h8 y87b ff3 fs6 fc0 sc0 ls0 ws0\">przeprowadz<span class=\"_ _4\"></span>enia, nie wp\u0142ywa na wynik finansowy brutto ani na zysk do </div><div class=\"t m0 x11 h8 y87c ff3 fs6 fc0 sc0 ls0 ws0\">opodatkowania <span class=\"_ _13\"> </span>(strat\u0119 <span class=\"_ _17\"> </span>podatkow\u0105) <span class=\"_ _17\"> </span>oraz <span class=\"_ _13\"> </span>na <span class=\"_ _17\"> </span>dzie\u0144 <span class=\"_ _17\"> </span>transakcji <span class=\"_ _17\"> </span>nie </div><div class=\"t m0 x11 h8 y87d ff3 fs6 fc0 sc0 ls0 ws0\">powoduje <span class=\"_ _c\"> </span>powstania <span class=\"_ _d\"> </span>r\u00f3wnych<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>kwot <span class=\"_ _d\"> </span>dodatnich <span class=\"_ _c\"> </span>i <span class=\"_ _d\"> </span>ujemnych <span class=\"_ _c\"> </span>r\u00f3\u017cnic </div><div class=\"t m0 x11 h8 y87e ff3 fs6 fc0 sc0 ls0 ws0\">przej\u015bciowych.<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y87f ff2 fs6 fc0 sc0 ls0 ws0\">Aktywa <span class=\"_ _0\"></span>z <span class=\"ff3\">tytu\u0142u <span class=\"_ _0\"></span>odroczoneg<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>podatku <span class=\"_ _0\"></span>dochodowego <span class=\"_ _0\"></span>ujmuje <span class=\"_ _0\"></span>si\u0119, <span class=\"_ _0\"></span>je\u017celi </span></div><div class=\"t m0 x11 h8 y880 ff3 fs6 fc0 sc0 ls0 ws0\">jest <span class=\"_ _15\"> </span>prawdopodobne, <span class=\"_ _15\"> </span>\u017ce <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>przysz\u0142o\u015bci <span class=\"_ _15\"> </span>osi\u0105gni\u0119ty <span class=\"_ _15\"> </span>zostanie <span class=\"_ _15\"> </span>doch\u00f3d<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y881 ff2 fs6 fc0 sc0 ls1c ws0\">do<span class=\"ls0\"> <span class=\"ff3\">opodatkowa<span class=\"_ _4\"></span>nia, <span class=\"_ _14\"> </span>kt\u00f3ry <span class=\"_ _14\"> </span>umo\u017cliwi <span class=\"_ _14\"> </span>potr\u0105cenie <span class=\"_ _15\"> </span>r\u00f3\u017cnic <span class=\"_ _14\"> </span>przej\u015bciowych </span></span></div><div class=\"t m0 x11 h8 y882 ff2 fs6 fc0 sc0 ls0 ws0\">lub wykorzystani<span class=\"_ _4\"></span>e strat podatk<span class=\"_ _4\"></span>owych. </div><div class=\"t m0 x11 h8 y2a4 ff3 fs6 fc0 sc0 ls0 ws0\">Kompensaty <span class=\"_ _10\"> </span>aktyw\u00f3w <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>zobowi\u0105za<span class=\"_ _4\"></span>\u0144 <span class=\"_ _11\"> </span>z <span class=\"_ _10\"> </span>ty<span class=\"_ _3\"></span>tu\u0142u <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>da<span class=\"_ _4\"></span>tku <span class=\"_ _11\"> </span>od<span class=\"ff2\">roczonego </span></div><div class=\"t m0 x11 h8 y2a5 ff3 fs6 fc0 sc0 ls0 ws0\">dokonuje si\u0119, gdy sp\u00f3\u0142ka po<span class=\"_ _4\"></span>siada <span class=\"_ _4\"></span>mo\u017cliwy do<span class=\"ff2\"> </span>wyegzekwowania t<span class=\"_ _4\"></span>ytu\u0142 do </div><div class=\"t m0 x11 h8 y3f4 ff3 fs6 fc0 sc0 ls0 ws0\">przeprowadz<span class=\"_ _4\"></span>enia <span class=\"_ _1f\"> </span>kompensaty <span class=\"_ _1f\"> </span>nale\u017cno\u015bci <span class=\"_ _1f\"> </span>i <span class=\"_ _1f\"> </span>zobowi\u0105za\u0144 <span class=\"_ _1f\"> </span>z <span class=\"_ _1d\"> </span>tytu\u0142u </div><div class=\"t m0 x11 h8 y3f8 ff3 fs6 fc0 sc0 ls0 ws0\">bie\u017c\u0105cego <span class=\"_ _10\"> </span>podatku <span class=\"_ _10\"> </span>dochodowego <span class=\"_ _10\"> </span>oraz, <span class=\"_ _10\"> </span>gdy <span class=\"_ _11\"> </span>aktywa <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 yca ff3 fs6 fc0 sc0 ls0 ws0\">z <span class=\"_ _22\"> </span>tytu\u0142u <span class=\"_ _1d\"> </span>podatku <span class=\"_ _22\"> </span>odroczone<span class=\"_ _4\"></span>go <span class=\"_ _22\"> </span>dotycz\u0105 <span class=\"_ _1d\"> </span>podatku <span class=\"_ _22\"> </span>dochod<span class=\"_ _4\"></span>oweg<span class=\"ff2 ls31\">o </span></div><div class=\"t m0 x11 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">na\u0142o\u017conego pr<span class=\"_ _4\"></span>zez t\u0119 sam\u0105 w\u0142adz<span class=\"_ _4\"></span>\u0119 podatko<span class=\"_ _4\"></span>w\u0105.<span class=\"ff2\"> </span></div></div><div class=\"c w103 h100 gs7fe\"><div class=\"t m0 x11 h8 y86f ff3 fs6 fc0 sc0 ls0 ws0\">Ocena <span class=\"_ _1f\"> </span>prawdopod<span class=\"_ _4\"></span>obie\u0144stwa<span class=\"ff2\"> <span class=\"_ _1f\"> </span></span>realizacji <span class=\"_ _1f\"> </span>aktyw\u00f3w <span class=\"_ _4\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y870 ff3 fs6 fc0 sc0 ls0 ws0\">z <span class=\"_ _32\"> </span>tytu\u0142u <span class=\"_ _32\"> </span>odroczoneg<span class=\"_ _4\"></span>o <span class=\"_ _32\"> </span>podatku <span class=\"_ _2f\"> </span>do<span class=\"_ _3\"></span>chod<span class=\"_ _4\"></span>owego<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y871 ff3 fs6 fc0 sc0 ls0 ws0\">z  przysz\u0142ymi  zyskami  p<span class=\"_ _4\"></span>odatkowym<span class=\"_ _4\"></span>i  opiera  si\u0119  na </div><div class=\"t m0 x11 h8 y872 ff3 fs6 fc0 sc0 ls0 ws0\">bud\u017cetach <span class=\"_ _f\"></span>sp\u00f3\u0142ek <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>Kapita\u0142<span class=\"_ _4\"></span>owej. <span class=\"_ _f\"></span>Sp\u00f3\u0142ki <span class=\"_ _0\"></span>Grupy </div><div class=\"t m0 x11 h8 y873 ff3 fs6 fc0 sc0 ls0 ws0\">Kapita\u0142owej <span class=\"_ _3\"></span>uj\u0119\u0142y <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>ksi\u0119ga<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span><span class=\"ff2\">rachunkowych <span class=\"_ _3\"></span>aktywa<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y874 ff3 fs6 fc0 sc0 ls0 ws0\">z <span class=\"_ _11\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>odroczoneg<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>podatku <span class=\"_ _10\"> </span>docho<span class=\"_ _3\"></span>dow<span class=\"_ _4\"></span>ego <span class=\"_ _11\"> </span>do </div><div class=\"t m0 x11 h8 y883 ff3 fs6 fc0 sc0 ls0 ws0\">wysoko\u015bci, <span class=\"_ _1c\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>kt\u00f3rej <span class=\"_ _2d\"> </span>jest <span class=\"_ _2d\"> </span>pr<span class=\"ff2\">awdopodobne,<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y884 ff3 fs6 fc0 sc0 ls23 ws0\">i\u017c<span class=\"ff2 ls0\"> <span class=\"ff3\">osi\u0105gn\u0105 zysk do</span> <span class=\"ff3\">opodatkowani<span class=\"_ _4\"></span>a, kt\u00f3ry pozwoli na </span></span></div><div class=\"t m0 x11 h8 y885 ff3 fs6 fc0 sc0 ls0 ws0\">potr\u0105cenie ujemn<span class=\"_ _4\"></span>ych r\u00f3\u017cnic prz<span class=\"_ _6\"></span>ej\u015bciowych.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y886 ff3 fs6 fc0 sc0 ls0 ws0\">Sp\u00f3\u0142ki <span class=\"_ _1a\"> </span>Grupy <span class=\"_ _1a\"> </span>Kapita\u0142owej, <span class=\"_ _1a\"> </span>kt\u00f3re <span class=\"_ _1a\"> </span>historycznie<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y887 ff3 fs6 fc0 sc0 ls0 ws0\">generowa\u0142y <span class=\"_ _11\"> </span>st<span class=\"ff2\">raty <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span></span>kt\u00f3rych <span class=\"_ _11\"> </span>projekcje <span class=\"_ _15\"> </span>finansow<span class=\"_ _4\"></span>e </div><div class=\"t m0 x11 h8 y888 ff2 fs6 fc0 sc0 ls0 ws0\">nie <span class=\"ff3\">przewiduj\u0105</span> <span class=\"_ _4\"></span><span class=\"ff3\">osi\u0105gni\u0119cia<span class=\"ff2\"> z<span class=\"_ _4\"></span>ysku <span class=\"ls1c\">do</span> opoda<span class=\"_ _4\"></span>tkowania </span></span></div><div class=\"t m0 x11 h8 y889 ff3 fs6 fc0 sc0 ls0 ws0\">umo\u017cliwiaj\u0105cego <span class=\"_ _16\"> </span>potr\u0105cenie <span class=\"_ _16\"> </span>ujemnych <span class=\"_ _16\"> </span>r\u00f3\u017cnic </div><div class=\"t m0 x11 h8 y88a ff2 fs6 fc0 sc0 ls0 ws0\">prz<span class=\"ff3\">ej\u015bciowych,</span> <span class=\"_ _4\"></span>nie <span class=\"ff3\">rozpoznaj\u0105 <span class=\"_ _14\"> </span>w <span class=\"_ _d\"> </span>swoich <span class=\"_ _c\"> </span>ksi\u0119gach </span></div><div class=\"t m0 x11 h8 y329 ff3 fs6 fc0 sc0 ls0 ws0\">rachunkowych <span class=\"_ _1a\"> </span>aktyw\u00f3w <span class=\"_ _1e\"> </span>z<span class=\"ff2\"> </span>tytu\u0142u <span class=\"_ _1e\"> </span>odroczonego<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y32a ff2 fs6 fc0 sc0 ls0 ws0\">podatku dochod<span class=\"_ _4\"></span>owego. </div><div class=\"t m0 x11 h8 y4f8 ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div>Podatek <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _2\"> </span>wydobycia  niek<span class=\"_ _4\"></span>t\u00f3rych <span class=\"_ _2\"> </span>kopalin  w <span class=\"_ _2\"> </span>Jednostce  Domin<span class=\"_ _4\"></span>uj\u0105cej <span class=\"_ _12\"> </span>naliczany <span class=\"_ _2\"> </span>jest  od <span class=\"_ _2\"> </span>ilo<span class=\"_ _3\"></span>\u015bci <span class=\"_ _2\"> </span>miedzi  i <span class=\"_ _2\"> </span>srebra  zawar<span class=\"_ _4\"></span>tej w <span class=\"ff3\">wyprodukowan<span class=\"_ _4\"></span>ym koncentracie <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>jego wyso<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>o\u015b\u0107 je<span class=\"_ _3\"></span>st <span class=\"_ _3\"></span>uzale\u017cni<span class=\"_ _4\"></span>ona od <span class=\"_ _3\"></span>notowa\u0144 <span class=\"_ _3\"></span>gie\u0142dowych <span class=\"_ _3\"></span><span class=\"ff2\">tych metali <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>kursu <span class=\"_ _3\"></span>USD/PLN. </span></span>Podatek o<span class=\"_ _3\"></span>bci\u0105\u017ca koszt <span class=\"_ _3\"></span>wytworzenia produktu <span class=\"_ _3\"></span>podstawow<span class=\"_ _4\"></span>ego, jednak <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>stanowi <span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>osztu <span class=\"_ _3\"></span>uzyska<span class=\"_ _4\"></span>nia przychod\u00f3w <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>cel\u00f3w kalkulacji obci\u0105\u017c<span class=\"_ _4\"></span>e\u0144 z tytu\u0142u CIT<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Nale\u017cno\u015bci <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>datk<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _1\"> </span>obejmuj\u0105 <span class=\"_ _1\"> </span>nale\u017cno\u015bci <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _1\"> </span>bie\u017c\u0105cego <span class=\"_ _1\"> </span>podatku <span class=\"_ _1\"> </span>dochodowego<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>oraz <span class=\"_ _1\"> </span>rozliczenia <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u podatku VAT.<span class=\"_ _4\"></span> Nale\u017cno\u015bci  niestanowi\u0105ce <span class=\"_ _10\"> </span>aktyw\u00f3w  finansowych  ujmuje <span class=\"_ _10\"> </span>si\u0119 <span class=\"_ _10\"> </span>pocz\u0105tkowo  w <span class=\"_ _11\"> </span>warto\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _10\"> </span>nominalnej  i <span class=\"_ _11\"> </span>wyc<span class=\"_ _4\"></span>enia <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>dzie\u0144 ko\u0144cz\u0105cy okres spra<span class=\"_ _4\"></span>wozdawcz<span class=\"_ _4\"></span>y w<span class=\"ff2\"> </span>kwocie wymagan<span class=\"_ _4\"></span>ej zap\u0142a<span class=\"_ _4\"></span>ty.<span class=\"ff2\"> </span>Zobowi\u0105zania <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>tytu\u0142u <span class=\"_ _17\"> </span>podatk<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _13\"> </span>obejmuj\u0105 <span class=\"_ _13\"> </span>zobowi\u0105zania <span class=\"_ _13\"> </span>Grupy <span class=\"_ _13\"> </span>wobec <span class=\"_ _17\"> </span>urz\u0119du <span class=\"_ _13\"> </span>skarbowego <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>tytu\u0142u <span class=\"_ _17\"> </span>podatku<span class=\"_ _4\"></span> dochodoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>od <span class=\"_ _12\"> </span>os\u00f3b <span class=\"_ _2\"> </span>prawnych<span class=\"ff2 ls39\">, <span class=\"_ _2\"> </span><span class=\"ls0\">w <span class=\"_ _2\"> </span>tym <span class=\"_ _12\"> </span></span></span>z <span class=\"_ _2\"> </span>tytu\u0142<span class=\"_ _3\"></span>u<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>podatku <span class=\"_ _2\"> </span>u <span class=\"_ _2\"> </span>\u017ar\u00f3d\u0142a, <span class=\"_ _2\"> </span>podatku <span class=\"_ _12\"> </span>dochodowe<span class=\"_ _4\"></span>go <span class=\"_ _2\"> </span>od <span class=\"_ _2\"> </span>os\u00f3b <span class=\"_ _2\"> </span>fizycznych <span class=\"_ _2\"> </span>oraz zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u poda<span class=\"_ _4\"></span>tku od wydobycia <span class=\"_ _4\"></span>niekt\u00f3rych k<span class=\"_ _4\"></span>opalin <span class=\"_ _4\"></span>oraz poda<span class=\"ff2\">tku akcyzow<span class=\"_ _4\"></span>ego.  </span>Zo<span class=\"_ _3\"></span>bowi\u0105z<span class=\"_ _3\"></span>ania n<span class=\"_ _3\"></span>ieza<span class=\"_ _3\"></span>liczo<span class=\"_ _3\"></span>ne do <span class=\"_ _3\"></span>zobowi<span class=\"_ _3\"></span>\u0105za\u0144<span class=\"_ _3\"></span> fina<span class=\"_ _3\"></span>nsowyc<span class=\"_ _3\"></span>h wyce<span class=\"_ _3\"></span>nia s<span class=\"_ _3\"></span>i\u0119 w <span class=\"_ _3\"></span>kwocie<span class=\"_ _3\"></span> wym<span class=\"_ _3\"></span>agaj\u0105c<span class=\"_ _3\"></span>ej za<span class=\"_ _3\"></span>p\u0142aty<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Pozycja <span class=\"_ _2\"> </span>z<span class=\"ff3\">aanga\u017cowanie <span class=\"_ _2\"> </span>we <span class=\"_ _12\"> </span>wsp\u00f3lne <span class=\"_ _2\"> </span>przedsi\u0119wzi\u0119cia <span class=\"_ _2\"> </span>obejmuje:<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>inwestycje <span class=\"_ _12\"> </span>we <span class=\"_ _2\"> </span>wsp\u00f3lne <span class=\"_ _12\"> </span>przeds<span class=\"_ _4\"></span>i\u0119wzi\u0119cia <span class=\"_ _2\"> </span>wyceniane </span>metod\u0105 praw <span class=\"_ _4\"></span>w\u0142asno\u015bci oraz<span class=\"_ _4\"></span> po\u017cyczki ud<span class=\"_ _4\"></span>zielone wsp\u00f3lnym<span class=\"ff2\"> </span>pr<span class=\"_ _4\"></span>zedsi\u0119wzi<span class=\"_ _4\"></span>\u0119ciom<span class=\"ff2\">. </span>Grupa <span class=\"_ _11\"> </span>kwalifikuje <span class=\"_ _15\"> </span>do <span class=\"_ _11\"> </span>inwestycji <span class=\"_ _11\"> </span>wycenianych <span class=\"_ _15\"> </span>met<span class=\"_ _4\"></span>od\u0105 <span class=\"_ _15\"> </span>praw <span class=\"_ _11\"> </span>w\u0142asno\u015bci <span class=\"_ _11\"> </span>udzia\u0142y <span class=\"_ _15\"> </span>we <span class=\"_ _15\"> </span>wsp\u00f3l<span class=\"_ _4\"></span>nych <span class=\"_ _15\"> </span>przedsi\u0119wzi\u0119ciach<span class=\"_ _4\"></span> b\u0119d\u0105cych <span class=\"_ _0\"></span>wsp\u00f3lnymi <span class=\"_ _0\"></span>ustaleniam<span class=\"_ _4\"></span>i <span class=\"_ _0\"></span>umownymi, <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>kt\u00f3rych <span class=\"_ _0\"></span>strony <span class=\"_ _0\"></span>sprawuj\u0105ce <span class=\"_ _0\"></span>wsp\u00f3\u0142kontrol\u0119 <span class=\"_ _0\"></span>maj\u0105 <span class=\"_ _f\"></span>prawa <span class=\"_ _1\"> </span>do <span class=\"_ _0\"> </span>aktyw\u00f3w netto <span class=\"_ _15\"> </span>tej <span class=\"_ _14\"> </span>jednostki. <span class=\"_ _15\"> </span>Wsp\u00f3\u0142k<span class=\"_ _4\"></span>ontrola <span class=\"_ _15\"> </span>wyst\u0119puje <span class=\"_ _15\"> </span>w\u00f3wczas, <span class=\"_ _15\"> </span>gdy <span class=\"_ _15\"> </span>decyzje <span class=\"_ _15\"> </span>dotycz\u0105ce <span class=\"_ _15\"> </span>istotnej <span class=\"_ _14\"> </span>dzia<span class=\"_ _4\"></span>\u0142alno\u015bci <span class=\"_ _15\"> </span>wsp\u00f3lnych przedsi\u0119wzi\u0119\u0107 w<span class=\"_ _4\"></span>ymagaj\u0105 jednom<span class=\"_ _4\"></span>y\u015blnej zgody <span class=\"_ _4\"></span>stron wsp<span class=\"_ _4\"></span>\u00f3\u0142kontroluj\u0105cych.<span class=\"ff2\">  </span>Inwestycje <span class=\"_ _f\"></span>te <span class=\"_ _f\"></span>pocz\u0105tkowo <span class=\"_ _f\"></span>ujmuje <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _f\"></span>wed\u0142ug <span class=\"_ _f\"></span>ceny <span class=\"_ _f\"></span>nabycia. <span class=\"_ _f\"></span>Udzia\u0142 <span class=\"_ _f\"></span>Grupy <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>zysku <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>raci<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>jednostek <span class=\"_ _f\"></span>wycenianych metod\u0105 praw w\u0142asno\u015bci (ustalony z <span class=\"_ _3\"></span>uwzgl\u0119dnien<span class=\"_ _4\"></span>iem wp\u0142ywu wycen do <span class=\"_ _3\"></span>warto\u015bci godziwej z dnia <span class=\"_ _3\"></span>nabycia<span class=\"ff2\"> inwestycji) od </span>dnia <span class=\"_ _10\"> </span>nabycia <span class=\"_ _10\"> </span>ujmuje  si\u0119 <span class=\"_ _11\"> </span><span class=\"ff2\">w <span class=\"_ _19\"> </span>wyniku <span class=\"_ _10\"> </span>finansowym</span>, <span class=\"_ _10\"> </span>za\u015b <span class=\"_ _10\"> </span>jej <span class=\"_ _10\"> </span>udzia\u0142  w <span class=\"_ _11\"> </span>zmianach  stanu <span class=\"_ _10\"> </span>zakumulowa<span class=\"_ _4\"></span>nych <span class=\"_ _10\"> </span>pozosta<span class=\"_ _4\"></span>\u0142ych ca\u0142kowitych d<span class=\"_ _4\"></span>ochod\u00f3w od dnia <span class=\"_ _4\"></span>nabycia w<span class=\"ff2\"> </span>odp<span class=\"_ _4\"></span>owiedniej p<span class=\"_ _4\"></span>ozycji za<span class=\"_ _4\"></span>kumulowan<span class=\"_ _4\"></span>ych ca\u0142kowityc<span class=\"_ _4\"></span>h dochod\u00f3w. <span class=\"ff2\"> </span>Niezrealizowane zyski i <span class=\"_ _3\"></span>straty z <span class=\"_ _3\"></span>tytu\u0142u transakcji <span class=\"_ _3\"></span>pomi\u0119dzy inwestorem a wsp\u00f3lnym <span class=\"_ _3\"></span>przedsi\u0119wz<span class=\"_ _4\"></span>i\u0119ciem s\u0105 <span class=\"_ _3\"></span>eliminowan<span class=\"_ _4\"></span>e w  kw<span class=\"_ _4\"></span>ocie <span class=\"_ _2\"> </span>odpowiadaj\u0105cej  ud<span class=\"_ _4\"></span>zia\u0142owi <span class=\"_ _2\"> </span>inwestora <span class=\"_ _2\"> </span>w  tych <span class=\"_ _12\"> </span>zyskach/<span class=\"ff2\">(stratach</span>) <span class=\"_ _2\"> </span>w  koresp<span class=\"_ _4\"></span>ondencji <span class=\"_ _2\"> </span>z  war<span class=\"_ _4\"></span>to\u015bci\u0105 <span class=\"_ _12\"> </span>bilansow\u0105<span class=\"_ _4\"></span> udzia\u0142u <span class=\"_ _17\"> </span>Grupy <span class=\"_ _1f\"> </span>w <span class=\"_ _17\"> </span>tej <span class=\"_ _1f\"> </span>jednostce. <span class=\"_ _17\"> </span>W <span class=\"_ _1f\"> </span>sytuacji, <span class=\"_ _17\"> </span>gdy <span class=\"_ _1f\"> </span>na <span class=\"_ _17\"> </span>dzie\u0144 <span class=\"_ _17\"> </span>ko<span class=\"_ _3\"></span>\u0144cz\u0105cy <span class=\"_ _17\"> </span>okres <span class=\"_ _1f\"> </span>sprawozda<span class=\"_ _4\"></span>wczy <span class=\"_ _17\"> </span>udzia\u0142 <span class=\"_ _1f\"> </span>Grupy w <span class=\"ff3\">niezrealiz<span class=\"_ _4\"></span>owanym <span class=\"_ _11\"> </span>zysku <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>transakcjach <span class=\"_ _11\"> </span>pomi\u0119dz<span class=\"_ _4\"></span>y <span class=\"_ _11\"> </span>Grup\u0105 <span class=\"_ _10\"> </span>a <span class=\"_ _15\"> </span>wsp\u00f3lnym <span class=\"_ _11\"> </span>przedsi\u0119wzi<span class=\"_ _4\"></span>\u0119ciem <span class=\"_ _10\"> </span>przekracza <span class=\"_ _11\"> </span>warto\u015b\u0107 </span>bilansow\u0105 inwestycji <span class=\"_ _3\"></span>w t\u0119 <span class=\"_ _3\"></span>jednostk\u0119, udzia\u0142 <span class=\"_ _3\"></span>Grupy w <span class=\"_ _3\"></span>tych zyskach <span class=\"_ _3\"></span>podlega eliminacji do<span class=\"_ _3\"></span> poziomu bilansowego <span class=\"_ _3\"></span>udzia\u0142u<span class=\"_ _4\"></span> Grupy w tej <span class=\"_ _3\"></span><span class=\"ff3\">jednostce. Eliminacji<span class=\"_ _4\"></span> niezrealizowanych zysk\u00f3w w proporcji do udzia\u0142\u00f3w Grupy, nierozliczonych w okresie, </span>w  kt\u00f3rym  nast\u0105<span class=\"_ _4\"></span>pi\u0142a  transakcja,<span class=\"_ _4\"></span>  dokonuj<span class=\"_ _4\"></span>e  si\u0119  w  kol<span class=\"_ _4\"></span>ejnych  okresach  s<span class=\"_ _4\"></span>prawozdawcz<span class=\"_ _4\"></span>ych  w  mom<span class=\"_ _4\"></span>encie,  gdy  war<span class=\"_ _4\"></span>to\u015b\u0107 bilansowa udzia<span class=\"_ _4\"></span>\u0142u Grupy w t<span class=\"_ _4\"></span>ej jednostce osi\u0105<span class=\"_ _4\"></span>gnie warto\u015b\u0107 pow<span class=\"_ _4\"></span>y\u017cej zera.<span class=\"ff2\"> </span>Inwestycja <span class=\"_ _10\"> </span>testowana <span class=\"_ _10\"> </span>jest <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>utrat\u0119 <span class=\"_ _11\"> </span>warto\u015bci <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>przypadku <span class=\"_ _10\"> </span>wyst\u0105pienia <span class=\"_ _10\"> </span>przes\u0142anek <span class=\"_ _11\"> </span>wskazuj\u0105cych <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>mo\u017cliwo\u015b\u0107 wyst\u0105pienia<span class=\"ff2\"> utra<span class=\"_ _4\"></span>ty <span class=\"ff3\">warto\u015bci p<span class=\"_ _4\"></span>oprzez wyliczen<span class=\"_ _4\"></span>ie warto\u015bci <span class=\"_ _4\"></span>odzyskiw<span class=\"_ _4\"></span>alnej.<span class=\"ff2\"> </span></span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Istnienie wsp<span class=\"_ _4\"></span>\u00f3\u0142kontroli<span class=\"ff1\"> </span>Grupa <span class=\"_ _3\"></span>Kapita\u0142owa <span class=\"_ _3\"></span>kwalifikuje <span class=\"_ _f\"></span>jako <span class=\"_ _f\"></span>wsp\u00f3lne <span class=\"_ _3\"></span>przedsi\u0119wzi\u0119cie <span class=\"_ _3\"></span>zgodnie <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>MSSF <span class=\"_ _f\"></span>11 <span class=\"_ _3\"></span>sp\u00f3\u0142k\u0119 <span class=\"_ _f\"></span>Sierra <span class=\"_ _3\"></span>Gorda<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span></span>S.C.M. <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>siedzib\u0105 w <span class=\"ff3\">Chile, <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>kt\u00f3rej <span class=\"_ _11\"> </span>udzia\u0142 <span class=\"_ _15\"> </span>kapita\u0142ow<span class=\"_ _4\"></span>y <span class=\"_ _15\"> </span>KGHM <span class=\"_ _11\"> </span>INTERNATIONA<span class=\"_ _4\"></span>L <span class=\"_ _11\"> </span>LTD. <span class=\"_ _15\"> </span>wynosi <span class=\"_ _11\"> </span>55%. <span class=\"_ _15\"> </span>Kwalifikacji <span class=\"_ _10\"> </span>Sierra <span class=\"_ _15\"> </span>Gorda <span class=\"_ _11\"> </span>S.C.M. </span>do<span class=\"ls0\"> <span class=\"ff3\">kategorii <span class=\"_ _11\"> </span>wsp\u00f3lnych <span class=\"_ _15\"> </span>przedsi\u0119wzi\u0119\u0107, <span class=\"_ _11\"> </span>mimo <span class=\"_ _15\"> </span>55% <span class=\"_ _15\"> </span>udzia\u0142u <span class=\"_ _15\"> </span>Grupy <span class=\"_ _15\"> </span>Kapita\u0142owej, <span class=\"_ _11\"> </span>dokonano <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>podstawie <span class=\"_ _15\"> </span>analizy </span></span>warunk\u00f3w <span class=\"_ _f\"></span>porozumie\u0144 <span class=\"_ _f\"></span>pomi\u0119dzy<span class=\"ff2\"> <span class=\"_ _0\"></span></span>stronami <span class=\"_ _f\"></span>oraz <span class=\"_ _0\"></span>ustale\u0144 <span class=\"_ _f\"></span>umownych, <span class=\"_ _f\"></span>kt\u00f3re <span class=\"_ _0\"></span>wskaza\u0142y <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>sprawowanie <span class=\"_ _f\"></span>wsp\u00f3\u0142kontroli. Zgodnie <span class=\"_ _3\"></span>z <span class=\"ff3\">war<span class=\"_ _4\"></span>unkami porozumie\u0144 <span class=\"_ _3\"></span>wszystkie istotne <span class=\"_ _3\"></span>dzia\u0142ania Sie<span class=\"_ _3\"></span>rra Gorda <span class=\"_ _3\"></span>S.C.M. <span class=\"_ _3\"></span>wymagaj\u0105 jednomy\u015blnej <span class=\"_ _3\"></span>zgody obu </span>w\u0142a\u015bcicieli. <span class=\"_ _11\"> </span>W<span class=\"ff2\"> </span>powo\u0142ywanej <span class=\"_ _11\"> </span>Radzie <span class=\"_ _15\"> </span>w\u0142a\u015bcicieli <span class=\"_ _11\"> </span>Grupa <span class=\"_ _15\"> </span>oraz <span class=\"_ _11\"> </span>pozostali <span class=\"_ _15\"> </span>w\u0142a\u015bciciele <span class=\"_ _11\"> </span>maj\u0105 <span class=\"_ _15\"> </span>po <span class=\"_ _15\"> </span>trzech <span class=\"_ _11\"> </span>cz\u0142onk\u00f3w. <span class=\"_ _11\"> </span>Rada w\u0142a\u015bcicieli <span class=\"_ _14\"> </span>podejmuj<span class=\"_ _4\"></span>e <span class=\"_ _14\"> </span>decyzje <span class=\"_ _14\"> </span>strategiczn<span class=\"_ _4\"></span>e <span class=\"_ _14\"> </span>i<span class=\"ff2\"> </span>sprawuje <span class=\"_ _14\"> </span>nadz\u00f3r <span class=\"_ _15\"> </span>nad <span class=\"_ _14\"> </span>ich <span class=\"_ _c\"> </span>wykonaniem. <span class=\"_ _14\"> </span>Za<span class=\"_ _4\"></span>twierdza <span class=\"_ _15\"> </span>r\u00f3wnie\u017c <span class=\"_ _14\"> </span>sk\u0142<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>d najwy\u017cszej <span class=\"_ _3\"></span>kadry <span class=\"_ _3\"></span>menad\u017cerskiej. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>okresie <span class=\"_ _3\"></span>sprawozdawczym <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>uleg\u0142y <span class=\"_ _3\"></span>zmianie <span class=\"_ _3\"></span>postanowienia, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _3\"></span>by\u0142y <span class=\"_ _3\"></span>podsta<span class=\"_ _3\"></span>w\u0105 kwalifikacji inwes<span class=\"_ _4\"></span>tycji do kat<span class=\"_ _4\"></span>egorii wsp\u00f3ln<span class=\"_ _4\"></span>ych przedsi<span class=\"_ _4\"></span>\u0119wzi\u0119\u0107.<span class=\"ff2\"> </span>Zgodnie <span class=\"_ _3\"></span>z os\u0105dem <span class=\"_ _3\"></span>Grupy, <span class=\"_ _3\"></span>po\u017cyczki udzielone <span class=\"_ _3\"></span>wsp\u00f3lnemu <span class=\"_ _3\"></span>przeds<span class=\"_ _4\"></span>i\u0119wzi\u0119ciu <span class=\"_ _3\"></span><span class=\"ff2\">Sierra Gorda <span class=\"_ _3\"></span>S.C.M. <span class=\"_ _3\"></span></span>nie <span class=\"_ _3\"></span>spe\u0142niaj\u0105 kryteri\u00f3w uznania  za  inwestycj\u0119  netto  we  wsp\u00f3lne  przedsi\u0119<span class=\"_ _4\"></span>wzi\u0119cie  <span class=\"ff2\">z </span>uwagi  na  to,  \u017ce  rozliczenie  po\u017cyczek  jest  planowane i <span class=\"ff3\">prawdopodobn<span class=\"_ _4\"></span>e w daj\u0105cej si\u0119 p<span class=\"_ _4\"></span>rzewidzie\u0107 pr<span class=\"_ _4\"></span>zysz\u0142o\u015bci.<span class=\"ff2\"> </span></span><div class=\"c w156 hff gsa19\"><div class=\"t m0 x11 h8 y492 ff1 fs6 fc0 sc0 ls0 ws0\">Zasady <span class=\"ff4\">rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></span></div></div><div class=\"c w157 hff gsa1a\"><div class=\"t m0 x11 h8 y492 ff4 fs6 fc0 sc0 ls0 ws0\">Wa\u017cne oszacow<span class=\"_ _4\"></span>ania,  za\u0142<span class=\"_ _4\"></span>o\u017cenia i <span class=\"_ _4\"></span>os\u0105dy<span class=\"ff1\"> </span></div></div><div class=\"c w156 h11e gsa1b\"><div class=\"t m0 x11 h8 y98f ff3 fs6 fc0 sc0 ls0 ws0\">Po\u017cyczki <span class=\"_ _2d\"> </span>udzielone <span class=\"_ _2d\"> </span>Sierra<span class=\"_ _4\"></span> <span class=\"_ _2d\"> </span>Gorda <span class=\"_ _2d\"> </span>S.C.M.<span class=\"ff2\"> <span class=\"_ _2d\"> </span></span>zo<span class=\"_ _3\"></span>sta\u0142<span class=\"_ _4\"></span>y </div><div class=\"t m0 x11 h8 y990 ff2 fs6 fc0 sc0 ls24 ws0\">za<span class=\"ls0\">kwalifikowane <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>aktyw<span class=\"ff3\">\u00f3</span>w <span class=\"_ _14\"> </span>finansowych <span class=\"_ _14\"> </span>dotkni<span class=\"ff3\">\u0119</span>tych<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y991 ff2 fs6 fc0 sc0 ls0 ws0\">utrat<span class=\"ff3\">\u0105</span> <span class=\"_ _f\"></span>warto<span class=\"ff3\">\u015b</span>ci <span class=\"_ _0\"></span>ze <span class=\"_ _f\"></span>wzgl<span class=\"ff3\">\u0119</span>du <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>wysokie <span class=\"_ _0\"></span>ryzyko <span class=\"_ _f\"></span>kredytowe </div><div class=\"t m0 x11 h8 y992 ff2 fs6 fc0 sc0 ls0 ws0\">na  moment  pocz<span class=\"ff3\">\u0105<span class=\"_ _4\"></span><span class=\"ff2\">tkowego  uj<span class=\"ff3\">\u0119</span>c<span class=\"_ _4\"></span>ia  <span class=\"ff3\">(POC<span class=\"_ _4\"></span>I).  Po\u017cyczki  P<span class=\"_ _4\"></span>OCI </span></span></span></div><div class=\"t m0 x11 h8 y993 ff3 fs6 fc0 sc0 ls0 ws0\">wyceniane <span class=\"_ _13\"> </span>s\u0105 <span class=\"_ _13\"> </span>we<span class=\"_ _3\"></span>d\u0142u<span class=\"_ _4\"></span>g <span class=\"_ _13\"> </span>zamortyzowanego <span class=\"_ _13\"> </span>kosztu <span class=\"_ _13\"> </span>przy </div><div class=\"t m0 x11 h8 y994 ff2 fs6 fc0 sc0 ls0 ws0\">zastosowaniu <span class=\"_ _1f\"> </span>metody <span class=\"_ _1d\"> </span>efekty<span class=\"_ _4\"></span>wnej <span class=\"_ _1f\"> </span>stopy <span class=\"_ _1d\"> </span>procentowej </div><div class=\"t m0 x11 h8 y995 ff2 fs6 fc0 sc0 ls0 ws0\">skorygowanej <span class=\"_ _15\"> </span>o <span class=\"_ _14\"> </span>ryzyko <span class=\"_ _15\"> </span>kredytowe <span class=\"_ _14\"> </span>przy <span class=\"_ _14\"> </span>wykorzystani<span class=\"_ _4\"></span>u </div><div class=\"t m0 x11 h8 y996 ff3 fs6 fc0 sc0 ls0 ws0\">analizy <span class=\"_ _11\"> </span>scenariuszowej <span class=\"_ _15\"> </span>i <span class=\"_ _11\"> </span>dost\u0119pnych <span class=\"_ _15\"> </span>wolnych <span class=\"_ _11\"> </span>\u015brodk\u00f3w </div><div class=\"t m0 x11 h8 y997 ff3 fs6 fc0 sc0 ls0 ws0\">pieni\u0119\u017cnych Sierr<span class=\"_ _4\"></span>a Gorda <span class=\"_ _4\"></span>S.C.M.<span class=\"ff2\"> </span></div></div><div class=\"c w157 h11e gsa1c\"><div class=\"t m0 x11 h8 y998 ff2 fs6 fc0 sc0 ls0 ws0\">W<span class=\"ff3\">arunki <span class=\"_ _22\"> </span>sp\u0142aty <span class=\"_ _22\"> </span>po\u017cycz<span class=\"_ _4\"></span>ek <span class=\"_ _22\"> </span>udzielonych <span class=\"_ _22\"> </span>na <span class=\"_ _1d\"> </span>finansowanie </span></div><div class=\"t m0 x11 h8 y999 ff2 fs6 fc0 sc0 ls0 ws0\">operacji <span class=\"_ _0\"> </span>zagranicznych, <span class=\"_ _0\"></span>w <span class=\"ff3\">tym <span class=\"_ _1\"> </span>przewidywane <span class=\"_ _0\"> </span>terminy <span class=\"_ _1\"> </span>sp\u0142aty</span>, </div><div class=\"t m0 x11 h8 y99a ff3 fs6 fc0 sc0 ls0 ws0\">zosta\u0142y <span class=\"_ _17\"> </span>okre\u015blone <span class=\"_ _17\"> </span>w <span class=\"_ _17\"> </span>poszczeg\u00f3lnych <span class=\"_ _17\"> </span>umowach. <span class=\"_ _17\"> </span><span class=\"ff2\">Zgodnie </span></div><div class=\"t m0 x11 h8 y99b ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">warunka<span class=\"_ _4\"></span>mi  umowy, <span class=\"_ _10\"> </span>kwota <span class=\"_ _10\"> </span>g\u0142\u00f3wna  i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>odse<span class=\"_ _4\"></span>tki  p\u0142<span class=\"_ _3\"></span>atne  s\u0105 <span class=\"_ _19\"> </span>na </span></div><div class=\"t m0 x11 h8 y99c ff3 fs6 fc0 sc0 ls0 ws0\">\u017c\u0105danie, <span class=\"_ _11\"> </span>nie <span class=\"_ _15\"> </span>p\u00f3\u017aniej <span class=\"_ _11\"> </span>jednak <span class=\"_ _15\"> </span>ni\u017c <span class=\"_ _11\"> </span>do<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"lse\">15</span> grud<span class=\"_ _4\"></span>nia <span class=\"_ _11\"> </span>2024 <span class=\"_ _15\"> </span>r. <span class=\"_ _15\"> </span>Ze </span></div><div class=\"t m0 x11 h8 y99d ff3 fs6 fc0 sc0 ls0 ws0\">wzgl\u0119du  na <span class=\"_ _12\"> </span>brak  ocz<span class=\"_ _4\"></span>ekiwanej <span class=\"_ _12\"> </span>sp\u0142aty  po\u017cy<span class=\"_ _4\"></span>czki  w <span class=\"_ _12\"> </span>umownym<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y99e ff3 fs6 fc0 sc0 ls0 ws0\">terminie  w  ci\u0105gu  12  miesi\u0119cy  od <span class=\"_ _10\"> </span>dnia  zako\u0144czenia  okresu<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y99f ff2 fs6 fc0 sc0 ls0 ws0\">sprawozdawcz<span class=\"_ _4\"></span>ego, <span class=\"_ _1\"> </span><span class=\"ff3\">a <span class=\"_ _2\"> </span>tak\u017ce <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>uwagi <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>fakt, <span class=\"_ _2\"> </span>\u017ce <span class=\"_ _1\"> </span>ka\u017cda <span class=\"_ _1\"> </span>sp\u0142<span class=\"_ _3\"></span>ata<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y9a0 ff3 fs6 fc0 sc0 ls0 ws0\">wymaga <span class=\"_ _10\"> </span>zgody  obu <span class=\"_ _11\"> </span>partner\u00f3<span class=\"_ _4\"></span>w<span class=\"ff2\"> <span class=\"_ _10\"> </span></span>wsp\u00f3lnego <span class=\"_ _10\"> </span>przedsi\u0119wz<span class=\"_ _4\"></span>i\u0119cia<span class=\"ff2 ls2c\">, </span></div><div class=\"t m0 x11 h8 y9a1 ff2 fs6 fc0 sc0 ls0 ws0\">a <span class=\"ff3\">takich <span class=\"_ _10\"> </span>zg\u00f3d <span class=\"_ _11\"> </span>ni<span class=\"_ _3\"></span>e <span class=\"_ _10\"> </span>by\u0142o <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>dzie<span class=\"_ _3\"></span>\u0144 <span class=\"_ _10\"> </span>bilansowy</span> <span class=\"_ _11\"> </span><span class=\"ff3\">oraz <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>dzie\u0144 </span></div><div class=\"t m0 x11 h8 y9a2 ff2 fs6 fc0 sc0 ls0 ws0\">podpisania <span class=\"_ _c\"> </span>skonsolidowanego <span class=\"_ _14\"> </span>sprawozdania <span class=\"_ _d\"> </span>finansowego, </div><div class=\"t m0 x11 h8 y9a3 ff3 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _24\"> </span>prezentuje <span class=\"_ _2b\"> </span>saldo <span class=\"_ _24\"> </span>po<span class=\"_ _3\"></span>\u017cyczki <span class=\"_ _24\"> </span>jako <span class=\"_ _2b\"> </span>nale\u017cno\u015b\u0107<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y9a4 ff3 fs6 fc0 sc0 ls0 ws0\">d\u0142ugoterminow\u0105. <span class=\"_ _1\"> </span><span class=\"ff2 lsf\">Ze<span class=\"_ _3\"></span><span class=\"ls0\"> <span class=\"_ _2\"> </span></span></span>wzgl\u0119du<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>implementacj\u0119 <span class=\"_ _1\"> </span>MSSF <span class=\"_ _2\"> </span>9,  <span class=\"ff2\">na<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y9a5 ff3 fs6 fc0 sc0 ls0 ws0\">dzie\u0144 <span class=\"_ _1c\"> </span>1 <span class=\"_ _1c\"> </span>stycznia <span class=\"_ _1c\"> </span>2018 <span class=\"_ _16\"> </span>r. <span class=\"_ _1c\"> </span>oszacowano <span class=\"_ _16\"> </span>oczekiwan\u0105 </div><div class=\"t m0 x11 h8 y9a6 ff3 fs6 fc0 sc0 ls0 ws0\">niezdyskontowa<span class=\"_ _4\"></span>n\u0105 <span class=\"_ _1b\"> </span>strat<span class=\"_ _4\"></span>\u0119 <span class=\"_ _1b\"> </span>kr<span class=\"_ _4\"></span>edytow\u0105 <span class=\"_ _1b\"> </span>na <span class=\"_ _18\"> </span>moment </div><div class=\"t m0 x11 h8 y9a7 ff3 fs6 fc0 sc0 ls0 ws0\">pocz\u0105tkoweg<span class=\"_ _4\"></span>o uj\u0119cia <span class=\"_ _3\"></span>w kwocie 6<span class=\"ff2\"> <span class=\"lse\">105</span> mln PLN <span class=\"_ _3\"></span>(1 754 mln USD </span></div><div class=\"t m0 x11 h8 y9a8 ff2 fs6 fc0 sc0 ls0 ws0\">przeliczone <span class=\"_ _1\"> </span>kursem <span class=\"_ _1\"> </span>NBP <span class=\"_ _1\"> </span>USD/PLN <span class=\"_ _2\"> </span>3,4813 <span class=\"_ _1\"> </span>z dnia <span class=\"_ _1\"> </span>2<span class=\"_ _3\"></span>9 <span class=\"_ _1\"> </span>grudnia </div><div class=\"t m0 x11 h8 y9a9 ff3 fs6 fc0 sc0 ls0 ws0\">2017 <span class=\"_ _3\"></span>r.). <span class=\"_ _0\"></span>Na <span class=\"_ _f\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _f\"></span>grudnia <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>r. <span class=\"_ _0\"></span>powy\u017csza <span class=\"_ _f\"></span>kwota <span class=\"_ _f\"></span>uleg\u0142a </div><div class=\"t m0 x11 h8 y9aa ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">ca\u0142o\u015bci <span class=\"_ _c\"> </span>odwr\u00f3ceniu. <span class=\"_ _14\"> </span>N<span class=\"_ _3\"></span>a <span class=\"_ _c\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>31 <span class=\"_ _c\"> </span>grud<span class=\"_ _3\"></span></span>nia <span class=\"_ _c\"> </span>2023 <span class=\"_ _14\"> </span>r. <span class=\"_ _d\"> </span>nie </div><div class=\"t m0 x11 h8 y9ab ff3 fs6 fc0 sc0 ls0 ws0\">wyst\u0119puj\u0105 <span class=\"_ _1a\"> </span>oczekiwane <span class=\"_ _1e\"> </span>straty<span class=\"_ _4\"></span> <span class=\"_ _1a\"> </span>kredytowe <span class=\"_ _1e\"> </span>na <span class=\"_ _1e\"> </span>moment<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y9ac ff3 fs6 fc0 sc0 ls0 ws0\">pocz\u0105tkoweg<span class=\"_ _4\"></span>o uj\u0119cia.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y9ad ff3 fs6 fc0 sc0 ls0 ws0\">Sp\u0142aty<span class=\"ff2\"> z</span>ad\u0142u\u017cenia prz<span class=\"_ _4\"></span>ez Sierra Gorda S.C.M. uza<span class=\"_ _4\"></span>le\u017cnione <span class=\"ls26\">s\u0105</span><span class=\"ff2\"> od </span></div><div class=\"t m0 x11 h8 y9ae ff2 fs6 fc0 sc0 ls0 ws0\">sytuacji finans<span class=\"_ _4\"></span>owej <span class=\"ff3\">tej sp\u00f3\u0142ki. W 202<span class=\"_ _4\"></span>2 r. mia\u0142y miejsce sp\u0142aty <span class=\"_ _4\"></span>w </span></div><div class=\"t m0 x11 h8 y9af ff3 fs6 fc0 sc0 ls0 ws0\">\u0142\u0105cznej <span class=\"_ _1\"> </span>kwocie <span class=\"_ _1\"> </span>193<span class=\"ff2\"> mln <span class=\"_ _1\"> </span>USD <span class=\"_ _1\"> </span>(789 <span class=\"_ _1\"> </span>mln <span class=\"_ _1\"> </span>PLN). <span class=\"_ _2\"> </span>W <span class=\"_ _1\"> </span>roku <span class=\"_ _1\"> </span>2023 <span class=\"_ _1\"> </span>r. </span></div><div class=\"t m0 x11 h8 y9b0 ff3 fs6 fc0 sc0 ls0 ws0\">nast\u0105pi\u0142y <span class=\"_ _3\"></span>kolejne p\u0142<span class=\"_ _3\"></span>atno\u015bc<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>\u0142\u0105cznej <span class=\"_ _3\"></span>kwocie <span class=\"_ _3\"></span>39 <span class=\"_ _3\"></span>mln <span class=\"_ _3\"></span>USD <span class=\"_ _3\"></span>(163 </div><div class=\"t m0 x11 h8 y9b1 ff2 fs6 fc0 sc0 ls0 ws0\">mln <span class=\"_ _1f\"> </span>PLN). <span class=\"_ _1f\"> </span>Z uwagi <span class=\"_ _17\"> </span>na <span class=\"_ _1f\"> </span>to, <span class=\"_ _1f\"> </span><span class=\"ff3\">\u017ce <span class=\"_ _1f\"> </span>rozliczenie <span class=\"_ _1f\"> </span>po\u017cyczki <span class=\"_ _17\"> </span>jest </span></div><div class=\"t m0 x11 h8 y9b2 ff2 fs6 fc0 sc0 ls0 ws0\">planowane <span class=\"_ _1f\"> </span>i <span class=\"ff3\">prawdopod<span class=\"_ _4\"></span>obne <span class=\"_ _1f\"> </span>w <span class=\"_ _1f\"> </span>daj\u0105cej <span class=\"_ _1d\"> </span>si\u0119 <span class=\"_ _1f\"> </span>przewidzie\u0107 </span></div><div class=\"t m0 x11 h8 y9b3 ff3 fs6 fc0 sc0 ls0 ws0\">przysz\u0142o\u015bci, <span class=\"_ _2f\"> </span>po\u017cyczka <span class=\"_ _2f\"> </span>t<span class=\"_ _3\"></span>a <span class=\"_ _2f\"> </span>nie <span class=\"_ _32\"> </span>stanowi <span class=\"_ _32\"> </span>inwestycji <span class=\"_ _2f\"> </span>netto </div><div class=\"t m0 x11 h8 y9b4 ff2 fs6 fc0 sc0 ls0 ws0\">w rozumieniu <span class=\"_ _4\"></span>MSR 21.15.  </div><div class=\"t m0 x11 h8 y9b5 ff3 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _f\"></span>przeprowadzi\u0142a <span class=\"_ _3\"></span>wycen\u0119 <span class=\"_ _f\"></span>po\u017cyczki <span class=\"_ _f\"></span>zgodnie <span class=\"_ _f\"></span>z<span class=\"ff2\"> wymogami </span></div><div class=\"t m0 x11 h8 y9b6 ff2 fs6 fc0 sc0 ls0 ws0\">MSSF <span class=\"_ _16\"> </span>9.5.5.1<span class=\"_ _4\"></span>7. <span class=\"_ _23\"> </span>Dla <span class=\"_ _16\"> </span>oszacowa<span class=\"_ _4\"></span>nia <span class=\"_ _23\"> </span>oczekiwanych <span class=\"_ _23\"> </span>strat </div><div class=\"t m0 x11 h8 y9b7 ff3 fs6 fc0 sc0 ls0 ws0\">kredytowych <span class=\"_ _17\"> </span>wykorzystano <span class=\"_ _1f\"> </span>an<span class=\"_ _4\"></span>aliz\u0119 <span class=\"_ _1f\"> </span>scenariusz<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _1f\"> </span>(MSSF<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y9b8 ff3 fs6 fc0 sc0 ls0 ws0\">9.5.5.18) <span class=\"_ _1\"> </span>obejmuj\u0105c\u0105 <span class=\"_ _2\"> </span>za\u0142o\u017cenia <span class=\"_ _0\"></span>Grupy <span class=\"_ _2\"> </span>odno\u015bnie <span class=\"_ _1\"> </span>sp\u0142acalno\u015bci </div><div class=\"t m0 x11 h8 y9b9 ff3 fs6 fc0 sc0 ls0 ws0\">udzielonej <span class=\"_ _1a\"> </span>po\u017cyczki. <span class=\"_ _1a\"> </span>Analiz\u0119 <span class=\"_ _1a\"> </span>sce<span class=\"_ _3\"></span>nariusz<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _1a\"> </span>oparto <span class=\"_ _1a\"> </span>o </div><div class=\"t m0 x11 h8 y9ba ff3 fs6 fc0 sc0 ls0 ws0\">przep\u0142ywy <span class=\"_ _d\"> </span>pieni\u0119\u017cne <span class=\"_ _c\"> </span>Sierra <span class=\"_ _d\"> </span>Gorda <span class=\"_ _d\"> </span>S.C.M. <span class=\"_ _d\"> </span><span class=\"ff2\">oszacowane <span class=\"_ _d\"> </span>w </span></div><div class=\"t m0 x11 h8 y9bb ff3 fs6 fc0 sc0 ls0 ws0\">oparciu <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>aktualne <span class=\"_ _14\"> </span>\u015bcie\u017cki <span class=\"_ _15\"> </span>rynkowych <span class=\"_ _15\"> </span>prognoz <span class=\"_ _14\"> </span>cenowych </div><div class=\"t m0 x11 h8 y9bc ff3 fs6 fc0 sc0 ls0 ws0\">metali, <span class=\"_ _1e\"> </span>kt\u00f3re <span class=\"_ _1e\"> </span>nast\u0119pnie <span class=\"_ _1e\"> </span>zosta\u0142y <span class=\"_ _1e\"> </span>zdyskontowane<span class=\"ff2\"> <span class=\"_ _1e\"> </span>przy </span></div><div class=\"t m0 x11 h8 y9bd ff2 fs6 fc0 sc0 ls0 ws0\">zastosowaniu <span class=\"_ _f\"></span>efektywnej <span class=\"_ _0\"></span>stopy <span class=\"_ _0\"></span>procentow<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>skorygowanej <span class=\"_ _f\"></span>o </div><div class=\"t m0 x11 h8 y9be ff3 fs6 fc0 sc0 ls0 ws0\">ryzyko <span class=\"_ _2f\"> </span>kredytowe, <span class=\"_ _22\"> </span>ustalonej <span class=\"_ _2f\"> </span>przy <span class=\"_ _2f\"> </span>pocz\u0105tkowym <span class=\"_ _2f\"> </span>uj\u0119ciu </div><div class=\"t m0 x11 h8 y9bf ff3 fs6 fc0 sc0 ls0 ws0\">po\u017cyczki zgodni<span class=\"_ _4\"></span>e z MSSF 9.B5<span class=\"_ _4\"></span>.5.45 <span class=\"_ _4\"></span>na<span class=\"ff2\"> poziomie 6,42%. </span></div><div class=\"t m0 x11 h8 y9c0 ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e <span class=\"_ _1d\"> </span>istotne <span class=\"_ _1f\"> </span>za\u0142o\u017cenia <span class=\"_ _1f\"> </span>wykorzystane <span class=\"_ _1d\"> </span>przy <span class=\"_ _1f\"> </span>wycenie </div><div class=\"t m0 x11 h8 y9c1 ff3 fs6 fc0 sc0 ls0 ws0\">po\u017cyczki dotycz\u0105<span class=\"_ _4\"></span>:<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h53 y9c2 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">prawdopod<span class=\"_ _4\"></span>obie\u0144stwa real<span class=\"_ _4\"></span>izacji poszcz<span class=\"_ _4\"></span>eg\u00f3lnych </span></span></div><div class=\"t m0 x21 h8 y9c3 ff2 fs6 fc0 sc0 ls0 ws0\">scenariuszy wyc<span class=\"_ _4\"></span>eny, </div><div class=\"t m0 x11 h53 y9c4 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">poziomu pr<span class=\"_ _4\"></span>odukcji, </span></span></div><div class=\"t m0 x11 h53 y9c5 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">poziomu koszt<span class=\"_ _4\"></span>\u00f3w,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x11 h53 y9c6 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">poziomu na<span class=\"_ _4\"></span>k\u0142ad\u00f3w inwest<span class=\"_ _4\"></span>ycyjnych,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x11 h53 y9c7 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">finansowania <span class=\"_ _4\"></span>zewn\u0119trzne<span class=\"_ _4\"></span>go Sierra<span class=\"_ _4\"></span> <span class=\"ff2\">Gorda S.C.M., </span></span></span></div><div class=\"t m0 x11 h53 y9c8 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">formy i p<span class=\"_ _4\"></span>oziomu finans<span class=\"_ _4\"></span>owania w<span class=\"_ _4\"></span>\u0142a\u015bcicielskiego S<span class=\"_ _4\"></span>ierra </span></span></div><div class=\"t m0 x21 h8 y9c9 ff2 fs6 fc0 sc0 ls0 ws0\">Gorda S.C.M., </div><div class=\"t m0 x11 h53 y9ca fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">opodatkowania<span class=\"_ _4\"></span> na pozi<span class=\"_ _4\"></span>omie Sierra<span class=\"_ _4\"></span> Gorda S.C.M., </span></span></div><div class=\"t m0 x11 h53 y9cb fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">dystrybucji \u015br<span class=\"_ _4\"></span>odk\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych<span class=\"_ _4\"></span>. <span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x11 h8 y9cc ff3 fs6 fc0 sc0 ls0 ws0\">Przysz\u0142a realiza<span class=\"_ _4\"></span>cja za\u0142o\u017ce\u0144 b\u0105d\u017a jej br<span class=\"_ _4\"></span>ak zale\u017ce\u0107 b\u0119d\u0105 od wielu<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y9cd ff3 fs6 fc0 sc0 ls0 ws0\">czynnik\u00f3w <span class=\"_ _0\"></span><span class=\"ff2\">makroekon<span class=\"_ _4\"></span>omicznyc<span class=\"_ _4\"></span>h, <span class=\"_ _0\"></span>operacyjnych, <span class=\"_ _f\"></span>finansowych </span></div><div class=\"t m0 x11 h8 y6b5 ff3 fs6 fc0 sc0 ls0 ws0\">oraz <span class=\"_ _0\"></span>uzgodnie\u0144 <span class=\"_ _0\"></span>pomi<span class=\"_ _4\"></span>\u0119dzy <span class=\"_ _0\"></span>partnerami <span class=\"_ _f\"></span>JV <span class=\"_ _0\"> </span>(analiza <span class=\"_ _0\"></span>wra\u017cliwo\u015bci </div><div class=\"t m0 x11 h8 y414 ff3 fs6 fc0 sc0 ls0 ws0\">warto\u015bci bilans<span class=\"_ _4\"></span>owej po\u017cyczki <span class=\"_ _4\"></span>w Nocie 7<span class=\"_ _4\"></span>.5.2.4).<span class=\"ff2\"> </span></div></div>Metody <span class=\"_ _c\"> </span>oraz <span class=\"_ _d\"> </span>techniki <span class=\"_ _c\"> </span>wyceny <span class=\"_ _c\"> </span>wykorzystane <span class=\"_ _c\"> </span>przez <span class=\"_ _c\"> </span>G<span class=\"_ _3\"></span>rup\u0119 <span class=\"_ _d\"> </span>Kapita\u0142ow<span class=\"_ _4\"></span>\u0105 <span class=\"_ _d\"> </span>przy <span class=\"_ _c\"> </span>ustalaniu <span class=\"_ _c\"> </span>warto\u015bci <span class=\"_ _d\"> </span>godziwyc<span class=\"_ _4\"></span>h poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h kategorii <span class=\"_ _4\"></span>aktyw\u00f3w fi<span class=\"_ _4\"></span>nansowych l<span class=\"_ _4\"></span>ub zobowi\u0105<span class=\"_ _4\"></span>za\u0144 finans<span class=\"_ _4\"></span>owych.<span class=\"ff1\"> </span>Poziom 1 Akcje notowane<span class=\"_ _4\"></span> Akcje wycenion<span class=\"_ _4\"></span>o w oparciu <span class=\"_ _4\"></span>o notowania <span class=\"_ _4\"></span>GPW w Warsz<span class=\"_ _4\"></span>awie S.A. o<span class=\"_ _4\"></span>raz TSX Ventur<span class=\"_ _4\"></span>e Exchange w <span class=\"_ _4\"></span>Toronto.  D\u0142ugoterminow<span class=\"_ _4\"></span>e d\u0142u\u017cne pa<span class=\"_ _4\"></span>piery warto\u015bc<span class=\"_ _4\"></span>iowe<span class=\"ff2\"> </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>d\u0142u\u017cne <span class=\"_ _3\"></span>papiery <span class=\"_ _3\"></span>warto\u015bciowe <span class=\"_ _3\"></span>wyceniono <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>oparciu <span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>notowania <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku<span class=\"_ _3\"></span><span class=\"ff7 fs8\"> <span class=\"_ _f\"></span></span><span class=\"ff2\">Catalyst <span class=\"_ _3\"></span>prowadzone <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>GPW </span>w Warszawie S.A. <span class=\"_ _4\"></span> Poziom 2 Akcje/udzia\u0142y ni<span class=\"_ _4\"></span>enotowan<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>Akcje/udzia\u0142y <span class=\"_ _10\"> </span>nienotowane <span class=\"_ _10\"> </span>wyceniane <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>zastosowaniem <span class=\"_ _10\"> </span>wyceny <span class=\"_ _10\"> </span>maj\u0105tkowej <span class=\"_ _11\"> </span>wg <span class=\"_ _11\"> </span>skorygo<span class=\"_ _4\"></span>wanych <span class=\"_ _10\"> </span>aktyw\u00f3w <span class=\"_ _11\"> </span>netto. Do<span class=\"ls0\"> <span class=\"ff3\">wyceny <span class=\"_ _f\"></span>zosta\u0142y <span class=\"_ _0\"> </span>wykorzystane <span class=\"_ _f\"></span>dane <span class=\"_ _1\"> </span>wej\u015bciowe <span class=\"_ _0\"></span>inne <span class=\"_ _f\"></span>ni\u017c <span class=\"_ _0\"></span>pochodz\u0105ce <span class=\"_ _0\"> </span>z <span class=\"_ _0\"> </span>aktywnego <span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ynku, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>obserwowalne <span class=\"_ _f\"></span>(np. </span></span>ceny <span class=\"_ _c\"> </span>transakcyjne <span class=\"_ _c\"> </span>nieruchomo\u015bci <span class=\"_ _c\"> </span>podobnych <span class=\"_ _c\"> </span>do <span class=\"_ _d\"> </span>nieruchomo\u015bci <span class=\"_ _c\"> </span>b\u0119d\u0105cych <span class=\"_ _c\"> </span>przedmiotem <span class=\"_ _14\"> </span>wyc<span class=\"_ _3\"></span>eny,<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>rynkowe <span class=\"_ _d\"> </span>stopy procentowe obligacji Skarbu Pa\u0144<span class=\"_ _4\"></span>stwa i lokat terminowych w instytucjach finansow<span class=\"_ _4\"></span>ych, stopa dyskontowa wolna od ryzyka<span class=\"_ _4\"></span> publ<span class=\"ff3 ls0\">ikowana pr<span class=\"_ _4\"></span>zez Europejski <span class=\"_ _4\"></span>Urz\u0105d <span class=\"_ _4\"></span>Nadzoru Ubezpie<span class=\"_ _4\"></span>cze\u0144 i Pra<span class=\"_ _4\"></span>cowniczych Program<span class=\"_ _4\"></span>\u00f3w Emery<span class=\"_ _4\"></span>talnych). <span class=\"ff2\"> </span></span>Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w<span class=\"ff2\"> </span>Nale\u017cno\u015bci <span class=\"_ _12\"> </span>z  tytu\u0142u <span class=\"_ _12\"> </span>realizacji  tr<span class=\"_ _4\"></span>ansakcji <span class=\"_ _12\"> </span>sprzeda\u017cy  dla <span class=\"_ _2\"> </span>kontrakt\u00f3w  rozliczaj\u0105c<span class=\"_ _4\"></span>ych  si<span class=\"_ _4\"></span>\u0119  ostateczni<span class=\"_ _4\"></span>e  wg  cen <span class=\"_ _2\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>przysz\u0142o\u015bci, wyceniono <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>cen <span class=\"_ _f\"></span>terminowych <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>zale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>okresu/miesi\u0105c<span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>kwo<span class=\"_ _3\"></span>towania <span class=\"_ _3\"></span>umownego. <span class=\"_ _3\"></span>Ceny <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>erminowe <span class=\"_ _3\"></span>uzyskuje <span class=\"_ _3\"></span>si\u0119 z systemu Reut<span class=\"_ _4\"></span>ers.   Dla <span class=\"_ _1\"> </span>n<span class=\"ff3\">ale\u017cno\u015bci <span class=\"_ _0\"></span>obj\u0119tych <span class=\"_ _1\"> </span>faktoringiem <span class=\"_ _0\"></span>pe\u0142nym</span> <span class=\"_ _1\"> </span><span class=\"ff3\">warto\u015b\u0107 <span class=\"_ _1\"> </span>godziw\u0105 <span class=\"_ _0\"></span>ustala <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>poziomie <span class=\"_ _1\"> </span>warto\u015bci<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _1\"> </span>przekazanej </span>do<span class=\"ls0\"> <span class=\"ff3\">faktora <span class=\"_ _2\"> </span>(warto\u015b\u0107 <span class=\"_ _1\"> </span>nominalna <span class=\"_ _1\"> </span>z <span class=\"_ _12\"> </span>faktury) <span class=\"_ _2\"> </span>pomniejsz<span class=\"_ _4\"></span>onej <span class=\"_ _2\"> </span>o <span class=\"_ _2\"> </span>odsetki <span class=\"_ _2\"> </span>stanowi\u0105c<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>wynagrodzeni<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>faktora. <span class=\"_ _1\"> </span>Ze  wz<span class=\"_ _4\"></span>gl\u0119du <span class=\"_ _1\"> </span>na </span></span>kr\u00f3tki <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>kres <span class=\"_ _2\"> </span>pomi\u0119dzy <span class=\"_ _12\"> </span>przekaza<span class=\"_ _4\"></span>niem  nale\u017cn<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _2\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>faktora <span class=\"_ _12\"> </span>a  jej <span class=\"_ _2\"> </span>sp\u0142at\u0105,  wa<span class=\"_ _4\"></span>rto\u015bci <span class=\"_ _2\"> </span>godziwej  n<span class=\"_ _4\"></span>ie  kor<span class=\"_ _4\"></span>yguje <span class=\"_ _2\"> </span>si\u0119  o <span class=\"_ _12\"> </span>ryzyk<span class=\"_ _4\"></span>o kredytowe fakt<span class=\"_ _4\"></span>ora i wp\u0142yw <span class=\"_ _4\"></span>up\u0142ywu <span class=\"_ _4\"></span>czasu.<span class=\"ff2\"> </span>P<span class=\"ff3\">o\u017cyczki</span> udzielon<span class=\"_ _4\"></span>e W <span class=\"_ _0\"></span>pozycji <span class=\"_ _0\"></span>tej <span class=\"_ _0\"></span>uj\u0119to <span class=\"_ _0\"></span>po\u017cyczki <span class=\"_ _0\"></span>wyceni<span class=\"_ _4\"></span>one <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _0\"></span>dla <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _1\"> </span>warto\u015b\u0107 <span class=\"_ _f\"></span>godziwa <span class=\"_ _0\"></span>zosta\u0142a <span class=\"_ _0\"></span>oszacowana <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>bazie<span class=\"_ _4\"></span> przep\u0142yw\u00f3w <span class=\"_ _17\"> </span>kontraktowych <span class=\"_ _17\"> </span>(z <span class=\"_ _1f\"> </span>umowy) <span class=\"_ _1f\"> </span>przy <span class=\"_ _17\"> </span>wykorzystaniu <span class=\"_ _17\"> </span>modelu <span class=\"_ _1f\"> </span>zdyskontowan<span class=\"_ _4\"></span>ych <span class=\"_ _17\"> </span>przep\u0142yw\u00f3w <span class=\"_ _1f\"> </span>pieni\u0119\u017cn<span class=\"_ _4\"></span>ych z <span class=\"ff3\">uwzgl\u0119dnieniem r<span class=\"_ _4\"></span>yzyka <span class=\"_ _4\"></span>kredytoweg<span class=\"_ _4\"></span>o po\u017cyczkob<span class=\"_ _4\"></span>iorcy.<span class=\"ff2\"> </span></span>Pozosta\u0142e aktywa<span class=\"_ _4\"></span>/zobowi\u0105za<span class=\"_ _4\"></span>nia finansow<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>W <span class=\"_ _f\"></span>pozycji <span class=\"_ _f\"></span>tej <span class=\"_ _f\"></span>uj<span class=\"ff3\">\u0119</span>to <span class=\"_ _f\"></span>nale<span class=\"_ _3\"></span><span class=\"ff3\">\u017c</span><span class=\"ls4d\">no</span><span class=\"ff3\">\u015b</span>ci/zobowi<span class=\"ff3\">\u0105</span>za<span class=\"_ _4\"></span>nia <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>tytu<span class=\"ff3\">\u0142</span>u <span class=\"_ _f\"></span>ro<span class=\"ff3\">zliczenia <span class=\"_ _f\"></span>pochodnych <span class=\"_ _f\"></span>instrum<span class=\"_ _4\"></span>ent\u00f3w <span class=\"_ _f\"></span>finansowych,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>kt\u00f3<span class=\"ff2\">rych <span class=\"_ _f\"></span>termin </span></span>p<span class=\"ff3\">\u0142</span>atno<span class=\"ff3\">\u015b</span>ci <span class=\"_ _1\"> </span>przypada <span class=\"_ _1\"> </span>dwa <span class=\"_ _1\"> </span>dni <span class=\"_ _1\"> </span>ro<span class=\"_ _3\"></span>bocze <span class=\"_ _1\"> </span>po <span class=\"_ _2\"> </span>dniu <span class=\"_ _1\"> </span>ko<span class=\"ff3\">\u0144</span><span class=\"ls18\">cz</span><span class=\"ff3\">\u0105</span>cym <span class=\"_ _2\"> </span>okres <span class=\"_ _0\"></span>sprawozdawczy. <span class=\"_ _1\"> </span>Instrumenty <span class=\"_ _1\"> </span>te <span class=\"_ _2\"> </span>wycenione <span class=\"_ _1\"> </span>zosta<span class=\"ff3\">\u0142</span>y <span class=\"_ _2\"> </span>do warto<span class=\"ff3\">\u015b</span>ci godziwej us<span class=\"_ _4\"></span>talonej w<span class=\"_ _4\"></span>ed<span class=\"ff3\">\u0142</span>ug ceny <span class=\"_ _4\"></span>referencyjn<span class=\"_ _4\"></span>ej rozliczenia<span class=\"_ _4\"></span> tych transakcji<span class=\"_ _4\"></span>. Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe <span class=\"ff3\">\u2013</span> walutow<span class=\"_ _4\"></span>e oraz walut<span class=\"_ _4\"></span>owo-odsetkow<span class=\"_ _4\"></span>e W <span class=\"_ _0\"></span>przypadku <span class=\"_ _0\"></span>transakcji <span class=\"_ _1\"> </span>instrument<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"> </span>pochodnych <span class=\"_ _0\"></span>na <span class=\"_ _0\"> </span>rynku <span class=\"_ _1\"> </span>walutowym <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"> </span>t<span class=\"_ _3\"></span>ransakcji <span class=\"_ _f\"></span>walutowo<span class=\"_ _3\"></span><span class=\"ff2\">-odsetk<span class=\"_ _4\"></span>owych <span class=\"_ _0\"></span>(CIRS), </span>w <span class=\"ff3\">celu <span class=\"_ _15\"> </span>ustalenia <span class=\"_ _15\"> </span>ich <span class=\"_ _15\"> </span>warto\u015bci <span class=\"_ _15\"> </span>godziwej <span class=\"_ _15\"> </span>pos\u0142u\u017cono <span class=\"_ _15\"> </span>si\u0119 <span class=\"_ _15\"> </span>cenami <span class=\"_ _15\"> </span>terminowymi <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>daty <span class=\"_ _14\"> </span>zapadalno\u015bci <span class=\"_ _15\"> </span>poszczeg\u00f3ln<span class=\"_ _4\"></span>ych </span>transakcji. <span class=\"_ _15\"> </span>Cena <span class=\"_ _15\"> </span>termin<span class=\"_ _4\"></span>owa <span class=\"_ _15\"> </span>dla <span class=\"_ _11\"> </span>kurs\u00f3w <span class=\"_ _15\"> </span>walutowych <span class=\"_ _15\"> </span>obliczona<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>zosta\u0142a <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>podstawie <span class=\"_ _11\"> </span>fixingu <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>odpowiednich <span class=\"_ _11\"> </span>st\u00f3p procentowych. <span class=\"_ _f\"></span>Stopy <span class=\"_ _f\"></span>procentowe <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>walut <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>wska\u017aniki <span class=\"_ _0\"></span>zmienno\u015bci <span class=\"_ _f\"></span>ich <span class=\"_ _0\"></span>kurs\u00f3w <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>uzyskiwane <span class=\"_ _f\"></span>z<span class=\"_ _3\"></span><span class=\"ff2\"> serwisu <span class=\"_ _f\"></span>Reuters. <span class=\"_ _f\"></span>Do </span>wyceny opcji eur<span class=\"_ _4\"></span>opejskich na <span class=\"ff3\">ryn<span class=\"_ _4\"></span>kach waluto<span class=\"_ _4\"></span>wych pos<span class=\"_ _4\"></span>\u0142u\u017cono si\u0119 standar<span class=\"_ _4\"></span>dowym mod<span class=\"_ _4\"></span>elem Garma<span class=\"_ _4\"></span>na<span class=\"ff2\">-Kohlhagena.<span class=\"_ _4\"></span> </span></span>Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe <span class=\"ff3\">\u2013</span> metale <span class=\"_ _4\"></span> W <span class=\"_ _11\"> </span>przypadku <span class=\"_ _15\"> </span>transakcji <span class=\"_ _11\"> </span>instrument\u00f3w <span class=\"_ _11\"> </span>pochodnych <span class=\"_ _11\"> </span>na <span class=\"_ _15\"> </span>rynku <span class=\"_ _11\"> </span>towarowym, <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>celu <span class=\"_ _15\"> </span>ustalenia <span class=\"_ _11\"> </span>ich <span class=\"_ _11\"> </span>warto\u015bci <span class=\"_ _15\"> </span>godziwej pos\u0142u\u017cono <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>cenami <span class=\"_ _f\"></span>terminow<span class=\"_ _4\"></span>ymi <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>daty <span class=\"_ _f\"></span>zapadalno\u015bci <span class=\"_ _3\"></span>poszczeg<span class=\"_ _4\"></span>\u00f3lnych <span class=\"_ _3\"></span>transakcji. <span class=\"_ _3\"></span>W <span class=\"_ _f\"></span>przypadku <span class=\"_ _3\"></span>miedzi <span class=\"_ _3\"></span>u\u017cyto <span class=\"_ _3\"></span>oficjalne ceny <span class=\"_ _3\"></span>zamkni\u0119cia <span class=\"_ _3\"></span>London <span class=\"_ _3\"></span>Metal <span class=\"_ _f\"></span>Excha<span class=\"ff2\">nge, <span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>w odniesieniu <span class=\"_ _3\"></span>do </span>srebra <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>z\u0142ot<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span><span class=\"ff2\">- <span class=\"_ _f\"></span>ceny <span class=\"_ _3\"></span>fixing <span class=\"_ _3\"></span>ustalonej <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>London <span class=\"_ _3\"></span>Bullion </span>Market  Ass<span class=\"_ _4\"></span>ociation. <span class=\"_ _12\"> </span>Wska\u017aniki <span class=\"_ _2\"> </span>zmienno\u015bci  oraz <span class=\"_ _2\"> </span>krzywe  terminowe <span class=\"_ _2\"> </span>s\u0142<span class=\"_ _3\"></span>u\u017c\u0105c<span class=\"_ _4\"></span>e  d<span class=\"_ _4\"></span>o  wyceny <span class=\"_ _2\"> </span>instrument\u00f3w  p<span class=\"_ _4\"></span>ochodnych <span class=\"_ _2\"> </span>na koniec <span class=\"_ _d\"> </span>okresu <span class=\"_ _d\"> </span>sprawozdawczego <span class=\"_ _d\"> </span>uzyskano <span class=\"_ _d\"> </span>z systemu <span class=\"_ _d\"> </span>Reuters. <span class=\"_ _d\"> </span>Do <span class=\"_ _13\"> </span>wyceny <span class=\"_ _d\"> </span>opcji <span class=\"_ _13\"> </span>azjatycki<span class=\"_ _4\"></span>ch <span class=\"_ _d\"> </span>na <span class=\"_ _13\"> </span>rynkach <span class=\"_ _d\"> </span>metali<span class=\"_ _4\"></span> wykorzystana z<span class=\"_ _4\"></span>osta\u0142a aprok<span class=\"_ _4\"></span>symacja Le<span class=\"_ _4\"></span>vy\u2019ego do me<span class=\"_ _4\"></span>todologii B<span class=\"_ _4\"></span>lacka<span class=\"ff2\">-Scholesa. </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e kredyty i p<span class=\"_ _4\"></span>o\u017cyczki <span class=\"_ _4\"></span>otrzymane<span class=\"ff2\"> </span>Warto\u015b\u0107 <span class=\"_ _19\"> </span>g<span class=\"_ _3\"></span>odziwa  kredyt\u00f3w <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>p<span class=\"_ _3\"></span>o\u017cyczek  szacowana <span class=\"_ _10\"> </span>jest <span class=\"_ _11\"> </span>poprze<span class=\"_ _4\"></span>z <span class=\"_ _10\"> </span>zdyskontowanie <span class=\"_ _10\"> </span>zwi\u0105zanych  z <span class=\"_ _10\"> </span>tymi <span class=\"_ _10\"> </span>zobo<span class=\"_ _3\"></span>wi\u0105zaniami przep\u0142yw\u00f3w finans<span class=\"_ _4\"></span>owych w <span class=\"_ _4\"></span>terminach <span class=\"_ _4\"></span>i na warun<span class=\"_ _4\"></span>kach wynikaj\u0105cy<span class=\"_ _4\"></span>ch z um\u00f3w pr<span class=\"_ _4\"></span>zy zastosowaniu bi<span class=\"_ _4\"></span>e\u017c\u0105cych s<span class=\"_ _4\"></span>t\u00f3p. <span class=\"ff2\"> </span>Poziom 3 P<span class=\"ff3\">o\u017cyczki</span> udzielon<span class=\"_ _4\"></span>e  Do  kategorii  tej  zaliczamy  po\u017cy<span class=\"_ _4\"></span>czki  udzielone  wycenian<span class=\"_ _4\"></span>e  w  sprawozdaniu  z  sytuacji  finans<span class=\"_ _4\"></span>owej  w  zamortyz<span class=\"_ _4\"></span>owanym<span class=\"_ _4\"></span> koszcie,  ze  wzgl\u0119du  na  wykorzystanie  w<span class=\"ff2\"> </span>wycenie  do  warto\u015bci  godziwej  za\u0142o\u017ce\u0144  nieobserwo<span class=\"_ _4\"></span>walnych.  W  oszacowaniu<span class=\"_ _4\"></span> warto\u015bci <span class=\"_ _2\"> </span>godziwej  t<span class=\"_ _4\"></span>ych  p<span class=\"_ _4\"></span>o\u017cycze<span class=\"_ _4\"></span>k <span class=\"_ _12\"> </span>istotnym  el<span class=\"_ _4\"></span>ementem <span class=\"_ _2\"> </span>szacunku <span class=\"_ _2\"> </span>s\u0105  prognoz<span class=\"_ _4\"></span>owane <span class=\"_ _2\"> </span>przep\u0142ywy  pieni<span class=\"_ _4\"></span>\u0119\u017cne <span class=\"_ _2\"> </span>Sie<span class=\"_ _3\"></span>rra <span class=\"_ _2\"> </span>Gorda S.C.M., <span class=\"_ _14\"> </span>kt\u00f3re <span class=\"_ _c\"> </span>stanowi\u0105 <span class=\"_ _14\"> </span>nieobserwowalne <span class=\"_ _14\"> </span>dane <span class=\"_ _c\"> </span>wej\u015bciowe <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>zgo<span class=\"_ _3\"></span>dnie <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>M<span class=\"_ _3\"></span>SSF <span class=\"_ _14\"> </span>13 <span class=\"_ _c\"> </span>warto\u015b\u0107 <span class=\"_ _14\"> </span>godziwa <span class=\"_ _14\"> </span>tych <span class=\"_ _c\"> </span>aktyw\u00f3w klasyfikowana <span class=\"_ _14\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _14\"> </span>do<span class=\"_ _3\"></span> <span class=\"ff3\">poziomu<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>3 <span class=\"_ _d\"> </span>hierarchii. <span class=\"_ _c\"> </span>Stopa <span class=\"_ _c\"> </span>dyskonta <span class=\"_ _c\"> </span>przyj\u0119ta <span class=\"_ _c\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _c\"> </span>wyliczenia<span class=\"ff2\"> <span class=\"_ _d\"> </span></span>warto\u015bci <span class=\"_ _c\"> </span>godziwej <span class=\"_ _c\"> </span>po\u017cyczek </span>wycenianych w za<span class=\"_ _4\"></span>mortyzowa<span class=\"_ _4\"></span>nym koszcie wyno<span class=\"_ _4\"></span>si 9,13<span class=\"_ _4\"></span>% <span class=\"ff3\">( na dzie\u0144 3<span class=\"_ _4\"></span>1 grudnia 2<span class=\"_ _4\"></span>022 r. 9,7<span class=\"_ _4\"></span>5%).<span class=\"ff2\"> </span></span>Szczeg\u00f3\u0142owe <span class=\"_ _2\"> </span>ujawnienia <span class=\"_ _2\"> </span>w <span class=\"_ _12\"> </span>zakresie <span class=\"_ _2\"> </span>za\u0142o\u017ce\u0144 <span class=\"_ _12\"> </span>przyj\u0119tych <span class=\"_ _2\"> </span>do  wy<span class=\"_ _4\"></span>ceny <span class=\"_ _2\"> </span>po\u017cyczek <span class=\"_ _2\"> </span>zaprezentowano <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>N<span class=\"_ _3\"></span>ocie <span class=\"_ _2\"> </span>6.2, <span class=\"_ _2\"> </span>natomiast wra\u017cliwo\u015b\u0107 <span class=\"_ _10\"> </span>warto\u015bci  godziwej <span class=\"_ _10\"> </span>zakwalifikowanej  do <span class=\"_ _10\"> </span>poziomu <span class=\"_ _10\"> </span>3  dla <span class=\"_ _10\"> </span>udzielonych <span class=\"_ _10\"> </span>po\u017cyczek <span class=\"_ _19\"> </span>w <span class=\"_ _10\"> </span>Nocie <span class=\"_ _10\"> </span>7.5.2.4. <span class=\"_ _11\"> </span>Na <span class=\"_ _10\"> </span>dzie\u0144 31<span class=\"ls0\"> grudnia <span class=\"_ _2\"> </span>2023 <span class=\"_ _1\"> </span><span class=\"ff3\">r. <span class=\"_ _12\"> </span>za\u0142o\u017cenia <span class=\"_ _2\"> </span>przyj\u0119te <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>progn<span class=\"_ _4\"></span>ozowanych <span class=\"_ _2\"> </span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _2\"> </span>pieni\u0119\u017cnych <span class=\"_ _1\"> </span>zastosowane <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>wyceny <span class=\"_ _1\"> </span>warto\u015bci </span></span>godziwej <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>sp\u00f3jne <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>za\u0142o\u017ceniami <span class=\"_ _f\"></span>dot<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span>obliczenia <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _0\"></span>bilansowej, <span class=\"_ _f\"></span>nato<span class=\"_ _3\"></span>mia<span class=\"_ _4\"></span>st <span class=\"_ _f\"></span>r\u00f3<span class=\"_ _3\"></span>\u017cni<span class=\"_ _4\"></span>ca <span class=\"_ _f\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>warto\u015bci\u0105 <span class=\"_ _0\"></span>bilansow<span class=\"_ _4\"></span>a a <span class=\"ff3\">warto\u015bci\u0105 godziw\u0105<span class=\"_ _4\"></span> wynika <span class=\"_ _4\"></span>z przyj\u0119cia r\u00f3\u017cnych <span class=\"_ _4\"></span>st\u00f3p dysk<span class=\"_ _4\"></span>ontowyc<span class=\"_ _4\"></span>h.<span class=\"ff2\"> </span></span>Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe<span class=\"ff2\"> </span>W <span class=\"_ _3\"></span>pozycji tej <span class=\"_ _3\"></span>uj\u0119to <span class=\"_ _3\"></span>nale\u017cn<span class=\"_ _4\"></span>o\u015b\u0107 <span class=\"_ _3\"></span>z tytu\u0142u <span class=\"_ _3\"></span>p\u0142atno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _3\"></span>warunk<span class=\"_ _4\"></span>owych zwi\u0105zanych <span class=\"_ _3\"></span>z umow\u0105 <span class=\"_ _3\"></span>zbycia sp\u00f3\u0142ki <span class=\"_ _3\"></span>zale\u017cnej S.C.M. <span class=\"_ _3\"></span>Fr<span class=\"_ _3\"></span><span class=\"ff2\">anke,<span class=\"_ _4\"></span> </span>kt\u00f3ra <span class=\"_ _e\"> </span>zosta\u0142a <span class=\"_ _32\"> </span>oszacowana <span class=\"_ _32\"> </span>na <span class=\"_ _e\"> </span>podstawie <span class=\"_ _32\"> </span>modelu <span class=\"_ _e\"> </span>prawdop<span class=\"_ _4\"></span>odobie\u0144stwa, <span class=\"_ _32\"> </span>wynikaj\u0105cego <span class=\"_ _32\"> </span>z <span class=\"_ _e\"> </span>oferty <span class=\"_ _e\"> </span>wi\u0105\u017c\u0105cej<span class=\"_ _4\"></span> z <span class=\"ff3\">uwzgl\u0119dnieniem d<span class=\"_ _4\"></span>yskonta dla<span class=\"_ _4\"></span> wyp\u0142a<span class=\"_ _4\"></span>t na lata pr<span class=\"_ _4\"></span>zysz\u0142e.<span class=\"ff2\"> </span></span> Nota 7.2 Poch<span class=\"_ _4\"></span>odne instrum<span class=\"_ _4\"></span>enty finansow<span class=\"_ _4\"></span>e Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Pochodne <span class=\"_ _0\"></span>instrumenty <span class=\"_ _0\"></span>finansowe <span class=\"_ _0\"></span>zalicza <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>aktyw\u00f3w/zobowi\u0105<span class=\"_ _4\"></span>za\u0144 <span class=\"_ _1\"> </span><span class=\"ff2\">finansowych <span class=\"_ _0\"></span>wycenianych <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span></span>warto\u015bci<span class=\"ff2\"> <span class=\"_ _1\"> </span>godziwej </span>przez wynik finans<span class=\"_ _4\"></span>owy, o ile nie <span class=\"ff3\">z<span class=\"_ _4\"></span>osta\u0142y w<span class=\"_ _4\"></span>yznaczone jako ins<span class=\"_ _4\"></span>trumenty <span class=\"_ _4\"></span>zabezpieczaj\u0105<span class=\"_ _4\"></span>ce<span class=\"ff2\">. </span></span>Transakcje kupna <span class=\"_ _4\"></span>lub sprzeda\u017cy i<span class=\"_ _4\"></span>nstrumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych ujmuje<span class=\"ff2\"> </span>si\u0119 na dzie\u0144 <span class=\"_ _4\"></span>przeprowadz<span class=\"_ _4\"></span>enia (<span class=\"_ _4\"></span>zawarcia) transa<span class=\"_ _4\"></span>kcji. <span class=\"ff2\"> </span>Instrumenty <span class=\"_ _3\"></span>pochodne <span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>wyznaczone <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>zabezpieczaj\u0105ce, <span class=\"_ _3\"></span>okre\u015blane <span class=\"_ _3\"></span>jako <span class=\"_ _f\"></span>instrumenty <span class=\"_ _3\"></span>pochodne <span class=\"_ _3\"></span>handlowe, <span class=\"_ _3\"></span>ujmuje si\u0119 <span class=\"_ _f\"></span>pocz\u0105tkow<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _3\"></span>godziwej <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>wycenia <span class=\"_ _f\"></span>na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _f\"></span>ko\u0144cz\u0105cy <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>es <span class=\"_ _f\"></span>sprawozdawcz<span class=\"_ _4\"></span>y <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>uj\u0119ciem<span class=\"_ _4\"></span> zysk\u00f3w/strat z<span class=\"_ _4\"></span> wyceny w <span class=\"_ _4\"></span>wyniku finans<span class=\"_ _4\"></span>owym. <span class=\"ff2\"> </span>W Grupie <span class=\"_ _3\"></span>Kapita\u0142<span class=\"_ _4\"></span>owej KGHM Polska <span class=\"_ _3\"></span>Mied\u017a S.A. Jednostka Dominuj\u0105ca  <span class=\"_ _3\"></span>stosuje rachunkowo\u015b\u0107 zabezpiecz<span class=\"_ _4\"></span>e\u0144 przep\u0142yw\u00f3w pieni\u0119\u017cnych.  Celem <span class=\"_ _10\"> </span>stosowania  rachunkowo\u015bci <span class=\"_ _10\"> </span>zabezpiecze\u0144  jest <span class=\"_ _10\"> </span>ograniczenie <span class=\"_ _19\"> </span>zmie<span class=\"_ _3\"></span>nno\u015bci <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>netto <span class=\"_ _19\"> </span>Je<span class=\"_ _3\"></span>dnos<span class=\"_ _4\"></span>tki Dominuj\u0105cej, <span class=\"_ _0\"></span>wynikaj\u0105cej <span class=\"_ _0\"></span>z <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kresowy<span class=\"_ _4\"></span>ch <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>wyceny <span class=\"_ _1\"> </span>transakcji <span class=\"_ _0\"></span>zabezpieczaj\u0105cych <span class=\"_ _0\"></span>poszczeg\u00f3ln<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"> </span>rynkowe, <span class=\"_ _1\"> </span>na kt\u00f3re <span class=\"_ _1\"> </span>nara\u017cona <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>Jednostka <span class=\"_ _0\"> </span>Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105ca. <span class=\"_ _1\"> </span>Instrumentami <span class=\"_ _0\"> </span>zabezpieczaj\u0105cymi <span class=\"_ _1\"> </span>mog\u0105 <span class=\"_ _0\"></span>by\u0107 <span class=\"_ _1\"> </span>inst<span class=\"_ _3\"></span>ru<span class=\"_ _4\"></span>menty <span class=\"_ _1\"> </span>pochodne <span class=\"_ _0\"></span>oraz kredyty i <span class=\"ff3\">po\u017cycz<span class=\"_ _4\"></span>ki w walucie <span class=\"_ _4\"></span>obcej. <span class=\"ff2\"> </span></span>Wyznaczane <span class=\"_ _1\"> </span>zabezpiecz<span class=\"_ _4\"></span>enia <span class=\"_ _1\"> </span>dotycz\u0105 <span class=\"_ _1\"> </span>przysz\u0142ych <span class=\"_ _1\"> </span>prognozowanyc<span class=\"_ _4\"></span>h <span class=\"_ _1\"> </span>transakcji <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>przyj\u0119tych <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>Planie <span class=\"_ _1\"> </span>Sprzeda\u017cy na<span class=\"ls0\"> dany rok. <span class=\"_ _3\"></span>Plany te <span class=\"ff3\">sporz\u0105dza<span class=\"_ _4\"></span>ne s\u0105 <span class=\"_ _3\"></span>w oparciu o <span class=\"_ _3\"></span>mo\u017cliwo\u015bci produkcyjne na dany okres. <span class=\"_ _3\"></span>Jedn<span class=\"_ _4\"></span>ostka Dominuj\u0105ca oceni<span class=\"ff2 ls4e\">a </span></span></span>prawdopodobie<span class=\"_ _4\"></span>\u0144stwo wyst\u0105pienia transakcji <span class=\"_ _3\"></span>uj\u0119tych <span class=\"_ _3\"></span>w planie <span class=\"_ _3\"></span>produkcji jako <span class=\"_ _3\"></span>bardzo wysokie, <span class=\"_ _3\"></span>poniewa\u017c z <span class=\"_ _3\"></span>historyczneg<span class=\"_ _4\"></span>o punktu <span class=\"_ _0\"> </span>widzenia <span class=\"_ _1\"> </span>sprzeda\u017c <span class=\"_ _1\"> </span>zawsze <span class=\"_ _1\"> </span>realizowana <span class=\"_ _0\"> </span>by\u0142<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>poziomach <span class=\"_ _1\"> </span>za\u0142o\u017conych <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>szczeg\u00f3l<span class=\"_ _4\"></span>nych <span class=\"_ _0\"></span>Planach <span class=\"_ _1\"> </span>Sprzeda\u017cy.<span class=\"ff2\"> </span>Pozycj\u0119 zabezpieczan\u0105 <span class=\"_ _3\"></span>stan<span class=\"_ _4\"></span>owi\u0105<span class=\"ff2\"> <span class=\"_ _3\"></span></span>r\u00f3wnie\u017c przysz\u0142e <span class=\"_ _3\"></span>przep\u0142ywy z <span class=\"_ _3\"></span>tytu\u0142u koszt\u00f3w <span class=\"_ _3\"></span>odsetkow<span class=\"_ _4\"></span>ych od<span class=\"_ _3\"></span><span class=\"ff2\"> wyemitowany<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>obligac<span class=\"_ _4\"></span>ji </span>w PLN. Jednostka <span class=\"_ _d\"> </span>Dominuj\u0105ca <span class=\"_ _d\"> </span>mo\u017ce <span class=\"_ _d\"> </span>korzysta\u0107 <span class=\"_ _d\"> </span>z <span class=\"_ _13\"> </span>naturalnych <span class=\"_ _d\"> </span>zabezpiecze\u0144 <span class=\"_ _d\"> </span>ryzyka <span class=\"_ _d\"> </span>walutowego <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>przez <span class=\"_ _d\"> </span>zastosowani<span class=\"_ _4\"></span>e rachunkowo\u015bci zabezpiecze\u0144 w<span class=\"_ _3\"></span><span class=\"ff2\"> stosunk<span class=\"_ _4\"></span>u <span class=\"_ _3\"></span>do <span class=\"ff3\">kredyt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>i po<span class=\"_ _3\"></span>\u017cycz<span class=\"_ _4\"></span>ek <span class=\"_ _3\"></span>denominowanych w <span class=\"_ _3\"></span>USD, wyznaczaj\u0105c <span class=\"_ _3\"></span>je <span class=\"_ _3\"></span>jako po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ycje<span class=\"_ _4\"></span> </span></span>zabezpieczaj\u0105ce <span class=\"_ _11\"> </span>przed <span class=\"_ _11\"> </span>ryzykiem <span class=\"_ _11\"> </span>kursu <span class=\"_ _15\"> </span>walutowego <span class=\"_ _11\"> </span>zwi\u0105zanego <span class=\"_ _11\"> </span>z <span class=\"_ _15\"> </span>przysz\u0142ymi <span class=\"_ _11\"> </span>przychodami <span class=\"_ _11\"> </span>Jednostki <span class=\"_ _15\"> </span>Dominuj\u0105<span class=\"_ _4\"></span>cej ze<span class=\"ls0\"> <span class=\"ff3\">sprzeda\u017cy miedzi, sr<span class=\"_ _4\"></span>ebra i<span class=\"ff2\"> innych <span class=\"_ _4\"></span>metali, den<span class=\"_ _4\"></span>ominowanych w <span class=\"_ _4\"></span>USD. </span></span></span>Zyski <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>straty <span class=\"_ _f\"></span>wynikaj\u0105ce <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>zmiany <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _0\"></span>instrumentu <span class=\"_ _f\"></span>zabezpieczaj\u0105cego <span class=\"_ _f\"></span>przep\u0142ywy <span class=\"_ _f\"></span>pieni\u0119\u017cne <span class=\"_ _0\"></span>ujmowane s\u0105<span class=\"ff2 ls0\"> w <span class=\"ff3\">pozosta\u0142<span class=\"_ _4\"></span>ych <span class=\"_ _0\"></span>ca\u0142kowitych <span class=\"_ _0\"></span>dochodach, <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>takiej <span class=\"_ _0\"></span>cz\u0119\u015bci, <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>jakiej <span class=\"_ _0\"> </span>dany <span class=\"_ _1\"> </span>instrument <span class=\"_ _0\"></span>stanowi <span class=\"_ _0\"></span>skuteczne <span class=\"_ _0\"></span>zabezpieczenie </span></span>zwi\u0105zanej <span class=\"_ _1f\"> </span>z<span class=\"ff2\"> nim <span class=\"_ _1d\"> </span>pozycji <span class=\"_ _1d\"> </span>zabez<span class=\"_ _4\"></span>pieczanej. <span class=\"_ _1d\"> </span>Grupa <span class=\"_ _1f\"> </span>ujmuje <span class=\"_ _1d\"> </span>w <span class=\"_ _1f\"> </span>ka<span class=\"_ _3\"></span><span class=\"ff3\">pita\u0142ach <span class=\"_ _1f\"> </span>z <span class=\"_ _1d\"> </span>wyceny <span class=\"_ _1d\"> </span>cz\u0119\u015b\u0107<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>zmiany <span class=\"_ _1d\"> </span>instrum<span class=\"_ _4\"></span>entu </span></span>zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go wynikaj\u0105c<span class=\"_ _4\"></span>ej ze zmiany <span class=\"_ _4\"></span>warto\u015bci czas<span class=\"_ _4\"></span>owej opcji, <span class=\"_ _4\"></span>elementu terminow<span class=\"_ _4\"></span>ego oraz<span class=\"_ _4\"></span> mar\u017cy <span class=\"_ _4\"></span>walutowej.<span class=\"ff2\"> </span>Cz\u0119\u015b\u0107 <span class=\"_ _0\"></span>nieskuteczn\u0105 <span class=\"_ _0\"></span>odnosi <span class=\"_ _0\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>do<span class=\"ff2\"> </span>wyniku <span class=\"_ _1\"> </span>finansowe<span class=\"_ _4\"></span>go <span class=\"_ _1\"> </span>jako <span class=\"_ _0\"></span>pozosta\u0142e <span class=\"_ _0\"></span>przychody <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\"> koszty <span class=\"_ _0\"></span>operacyjne. <span class=\"_ _0\"></span>Zyski <span class=\"_ _0\"></span>lub <span class=\"_ _1\"> </span>straty </span>powsta\u0142e <span class=\"_ _e\"> </span>na <span class=\"_ _e\"> </span>instrumen<span class=\"_ _4\"></span>cie <span class=\"_ _e\"> </span>zabezpieczaj\u0105cym <span class=\"_ _e\"> </span>prze<span class=\"_ _4\"></span>p\u0142ywy <span class=\"_ _e\"> </span>pieni\u0119\u017cne <span class=\"_ _32\"> </span>o<span class=\"_ _3\"></span>dnoszone <span class=\"_ _e\"> </span>s\u0105<span class=\"ff2\"> <span class=\"ls1c\">do</span> wyniku <span class=\"_ _e\"> </span>jak<span class=\"_ _4\"></span>o <span class=\"_ _e\"> </span>korekta </span>z przeklasyfik<span class=\"_ _4\"></span>owania w <span class=\"ff3\">mom<span class=\"_ _4\"></span>encie, gdy dana<span class=\"_ _4\"></span> pozycja za<span class=\"_ _4\"></span>bezpiecza<span class=\"_ _4\"></span>na wp\u0142ywa na<span class=\"ff2\"> wynik. </span></span>Zaprzestaje <span class=\"_ _0\"> </span>si\u0119 <span class=\"_ _2\"> </span>ujmowania <span class=\"_ _0\"> </span>instrument\u00f3w <span class=\"_ _1\"> </span>pochodn<span class=\"_ _4\"></span>ych <span class=\"_ _1\"> </span>jako <span class=\"_ _1\"> </span>zabezpieczaj\u0105cych, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>instrument <span class=\"_ _1\"> </span>pochodny <span class=\"_ _1\"> </span>wyga\u015bnie,<span class=\"_ _4\"></span> zostanie <span class=\"_ _15\"> </span>sprzedany, <span class=\"_ _15\"> </span>wypowied<span class=\"_ _4\"></span>ziany, <span class=\"_ _15\"> </span>zrealizowan<span class=\"_ _4\"></span>y <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>je\u017celi <span class=\"_ _11\"> </span>zmianie <span class=\"_ _14\"> </span>uleg\u0142 <span class=\"_ _15\"> </span>cel <span class=\"_ _15\"> </span>zarz\u0105dzania<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>ryzykiem <span class=\"_ _15\"> </span>dla <span class=\"_ _15\"> </span>danego powi\u0105zania. <span class=\"_ _4\"></span><span class=\"ff2\"> </span>Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca <span class=\"_ _3\"></span>mo\u017ce <span class=\"_ _f\"></span>podj\u0105\u0107 <span class=\"_ _3\"></span>decyzj\u0119 <span class=\"_ _f\"></span>o <span class=\"_ _3\"></span>ust<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owieniu <span class=\"_ _3\"></span>dla <span class=\"_ _f\"></span>danego <span class=\"_ _f\"></span>instrume<span class=\"_ _4\"></span>ntu <span class=\"_ _f\"></span>pochodn<span class=\"_ _4\"></span>ego <span class=\"_ _0\"></span>nowego <span class=\"_ _3\"></span>powi\u0105zania<span class=\"_ _4\"></span> zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go, <span class=\"_ _2\"> </span>dokona\u0107  z<span class=\"_ _4\"></span>miany <span class=\"_ _2\"> </span>przeznaczenia <span class=\"_ _2\"> </span>instrumentu <span class=\"_ _2\"> </span>pochodnego <span class=\"_ _12\"> </span>b\u0105d\u017a <span class=\"_ _2\"> </span>wyznaczy\u0107 <span class=\"_ _2\"> </span>go<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>do  za<span class=\"_ _4\"></span>bezpieczenia<span class=\"_ _4\"></span> innego <span class=\"_ _15\"> </span>ro<span class=\"_ _3\"></span>dzaju <span class=\"_ _15\"> </span>ryzyka. <span class=\"_ _15\"> </span>W\u00f3wczas, <span class=\"_ _15\"> </span>dla<span class=\"ff2\"> </span>zabezpiecze\u0144 <span class=\"_ _14\"> </span>przep\u0142yw\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _15\"> </span>\u015bro<span class=\"_ _3\"></span>dk\u00f3w <span class=\"_ _15\"> </span>pieni\u0119\u017cnych, <span class=\"_ _15\"> </span>zyski <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>straty <span class=\"_ _14\"> </span>powsta\u0142e w okresach, w <span class=\"ff3\">kt\u00f3rych <span class=\"_ _3\"></span>zabezpiecz<span class=\"_ _4\"></span>enie <span class=\"_ _3\"></span>by\u0142o efektywne <span class=\"_ _3\"></span>pozostaj\u0105 w <span class=\"_ _3\"></span>skumulowan<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>pozos<span class=\"_ _4\"></span>ta\u0142ych ca\u0142kowitych <span class=\"_ _3\"></span>dochoda<span class=\"_ _4\"></span>ch </span>a\u017c do momentu,<span class=\"_ _4\"></span> w kt\u00f3rym zab<span class=\"_ _4\"></span>ezpieczana poz<span class=\"_ _4\"></span>ycja wp<span class=\"_ _4\"></span>\u0142ynie na wyn<span class=\"_ _4\"></span>ik.<span class=\"ff2\"> </span>Je\u015bli zabezpieczeni<span class=\"_ _4\"></span>e prognozowa<span class=\"_ _4\"></span>nej transakcji prze<span class=\"_ _4\"></span>stanie funkcj<span class=\"_ _4\"></span>onowa\u0107 ze wzgl<span class=\"_ _4\"></span>\u0119du na zaistnia\u0142e prawdop<span class=\"_ _4\"></span>odobie\u0144stwo, \u017ce<span class=\"ff2 ls0\"> <span class=\"ff3\">planowana <span class=\"_ _11\"> </span>transakcja <span class=\"_ _11\"> </span>nie <span class=\"_ _11\"> </span>zost<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>ie <span class=\"_ _11\"> </span>zawarta, <span class=\"_ _11\"> </span>w\u00f3wczas <span class=\"_ _11\"> </span>zysk <span class=\"_ _11\"> </span>lub <span class=\"_ _15\"> </span>strata <span class=\"_ _11\"> </span>netto <span class=\"_ _15\"> </span>uj\u0119ta <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>pozosta\u0142ych <span class=\"_ _11\"> </span>ca\u0142kowitych </span></span>dochodach z<span class=\"_ _4\"></span>ostaje natychmiast <span class=\"_ _4\"></span>przeniesiona <span class=\"_ _4\"></span>do wyniku f<span class=\"_ _4\"></span>inanso<span class=\"_ _4\"></span>wego jako k<span class=\"_ _4\"></span>orekta wynikaj\u0105ca <span class=\"_ _4\"></span>z<span class=\"ff2\"> przeklasyfikowania. <span class=\"_ _4\"></span>   </span>Je\u017celi umowa <span class=\"_ _3\"></span>hybryd<span class=\"_ _4\"></span>owa <span class=\"_ _3\"></span>zawier<span class=\"_ _4\"></span>a instrument <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>odstawowy, kt\u00f3ry nie je<span class=\"_ _3\"></span>st sk\u0142adnikiem aktyw\u00f3w finansowych, instrument pochodny <span class=\"_ _11\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _11\"> </span>oddzielany <span class=\"_ _15\"> </span>od <span class=\"_ _15\"> </span>instrumentu <span class=\"_ _11\"> </span>podstawowego <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>jest <span class=\"_ _15\"> </span>wyceniany <span class=\"_ _11\"> </span>zgodnie <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>zasadami <span class=\"_ _15\"> </span>przewidzianym<span class=\"_ _4\"></span>i dla <span class=\"ff3\">instrumen<span class=\"_ _4\"></span>t\u00f3w  pochod<span class=\"_ _4\"></span>nych, <span class=\"_ _12\"> </span>wy\u0142\u0105cznie  gd<span class=\"_ _4\"></span>y  (i) <span class=\"_ _2\"> </span>eko<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>omiczna <span class=\"_ _12\"> </span>cha<span class=\"ff2\">rakterystyka  i  ryz<span class=\"_ _4\"></span>yka  ins<span class=\"_ _4\"></span>trumentu <span class=\"_ _12\"> </span>wbudowan<span class=\"_ _4\"></span>ego </span></span>nie <span class=\"ff3 ls26\">s\u0105</span> <span class=\"ff3\">\u015bci\u015ble <span class=\"_ _12\"> </span>powi\u0105zane <span class=\"_ _12\"> </span>z  charakterem  um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wy  za<span class=\"_ _4\"></span>sadniczej <span class=\"_ _12\"> </span>i  ryzykami <span class=\"_ _2\"> </span>z  niej  wynikaj\u0105cymi,  (ii)<span class=\"_ _4\"></span>  odr\u0119bny  ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t, </span>kt\u00f3rego <span class=\"_ _3\"></span>charakterystyka o<span class=\"_ _3\"></span>dp<span class=\"_ _4\"></span>owiada <span class=\"_ _3\"></span>cechom <span class=\"_ _3\"></span>wbudowane<span class=\"_ _4\"></span>go <span class=\"_ _3\"></span>instrumentu <span class=\"_ _3\"></span>pochodnego, <span class=\"_ _3\"></span>spe\u0142nia\u0142b<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>warunki <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\">nstrument<span class=\"_ _4\"></span>u </span>pochodnego, <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>(i<span class=\"_ _3\"></span>ii)  in<span class=\"_ _4\"></span>strument <span class=\"_ _2\"> </span>\u0142<span class=\"_ _3\"></span>\u0105czny <span class=\"_ _12\"> </span>nie  je<span class=\"_ _4\"></span>st  zaliczany <span class=\"_ _2\"> </span>do  aktyw\u00f3w  fina<span class=\"_ _4\"></span>nsowych <span class=\"_ _12\"> </span>wycenianych <span class=\"_ _2\"> </span>wed\u0142ug  warto\u015bc<span class=\"_ _4\"></span>i godziwej, <span class=\"_ _14\"> </span>kt\u00f3rych <span class=\"_ _14\"> </span>skutki <span class=\"_ _14\"> </span>przesza<span class=\"_ _4\"></span>cowania <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _14\"> </span>odnoszone <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>pozosta\u0142ych <span class=\"_ _14\"> </span>przychod\u00f3w <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span> <span class=\"_ _c\"> </span>pozosta\u0142ych <span class=\"_ _14\"> </span>koszt\u00f3w operacyjnych <span class=\"_ _13\"> </span>okresu <span class=\"_ _17\"> </span>sprawozdaw<span class=\"ff3\">czego. <span class=\"_ _17\"> </span>Je\u017celi <span class=\"_ _17\"> </span>wbud<span class=\"_ _4\"></span>owany <span class=\"_ _17\"> </span>instrument <span class=\"_ _17\"> </span>poch<span class=\"_ _4\"></span>odny <span class=\"_ _17\"> </span>jest <span class=\"_ _17\"> </span>wydzielany,<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>instrument </span>podstawowy <span class=\"_ _11\"> </span>jest <span class=\"_ _15\"> </span>wyceniany <span class=\"_ _15\"> </span>zgodnie <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>odpowiednimi <span class=\"_ _11\"> </span>dla<span class=\"_ _3\"></span> <span class=\"ff3\">ni<span class=\"_ _4\"></span>ego <span class=\"_ _15\"> </span>zasadami <span class=\"_ _11\"> </span>rachunkowo\u015bci. <span class=\"_ _15\"> </span>Jednostka <span class=\"_ _11\"> </span>Dominuj\u0105ca </span>wydziela wbudowane instrumen<span class=\"_ _4\"></span>ty pochodne w transakcjach  <span class=\"_ _3\"></span>zakupu surowc\u00f3w z<span class=\"ff2\"> <span class=\"ls4f\">ter</span>min</span>em rozliczenia w przysz\u0142o\u015bci<span class=\"ff2\"> po<span class=\"_ _3c\"> </span></span>dacie uj\u0119cia faktur<span class=\"_ _4\"></span>y zakupu <span class=\"_ _4\"></span>w ksi\u0119gach rachunk<span class=\"_ _4\"></span>owych do dn<span class=\"_ _4\"></span>ia osta<span class=\"_ _4\"></span>tecznego rozlicz<span class=\"_ _4\"></span>enia transakcj<span class=\"_ _4\"></span>i.<span class=\"_ _3c\"> </span> <span class=\"ff2\"> </span>J<span class=\"_ _3c\"> </span>e\u017celi <span class=\"_ _10\"> </span>umowa  hybrydowa  zawiera  instrument <span class=\"_ _10\"> </span>podstaw<span class=\"_ _4\"></span>owy,  kt\u00f3ry <span class=\"_ _10\"> </span>jest <span class=\"_ _10\"> </span>sk\u0142adniki<span class=\"_ _4\"></span>em  aktyw\u00f3w <span class=\"_ _19\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych,  kryteria przewidziane dla kla<span class=\"_ _4\"></span>syfikacj<span class=\"_ _4\"></span>i aktyw\u00f3w finan<span class=\"_ _4\"></span>sowych st<span class=\"_ _4\"></span>osuje si\u0119 do <span class=\"_ _4\"></span>\u0142\u0105cznej um<span class=\"_ _4\"></span>owy.<span class=\"_ _3c\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Za\u0142o\u017cenia <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>oszacowania <span class=\"_ _f\"></span>przyj\u0119te <span class=\"_ _f\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wyceny <span class=\"_ _0\"></span>do <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _f\"></span>instrument\u00f3w <span class=\"_ _f\"></span>pochodnych <span class=\"_ _f\"></span>przedstawiono <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>Nocie 7 <span class=\"ff3\">.1, w <span class=\"_ _3\"></span>punkcie \u201e<span class=\"ff1\"> </span>Metody <span class=\"_ _3\"></span>oraz techniki wyceny <span class=\"_ _3\"></span>wykorzystan<span class=\"_ _4\"></span>e przez G<span class=\"_ _3\"></span>rup\u0119 Kapita\u0142ow\u0105 przy ust<span class=\"_ _3\"></span>alaniu warto\u015bci godziwych </span>poszczeg\u00f3lnych <span class=\"_ _4\"></span>kategorii a<span class=\"_ _4\"></span>ktyw\u00f3w finanso<span class=\"_ _4\"></span>wych lub z<span class=\"_ _4\"></span>obowi\u0105za\u0144 <span class=\"_ _4\"></span>finansowych\u201d<span class=\"_ _4\"></span>  oraz w <span class=\"_ _4\"></span>tabelach w <span class=\"_ _4\"></span>Nocie 7.2 poni\u017cej<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Pozycja <span class=\"_ _2\"> </span>\u201eInne <span class=\"_ _2\"> </span>instrumenty <span class=\"_ _2\"> </span>finansowe <span class=\"_ _1\"> </span>wyce<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>iane <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _2\"> </span>godziwej\u201d <span class=\"_ _2\"> </span>obejmuje <span class=\"_ _2\"> </span>g\u0142\u00f3wnie: <span class=\"_ _2\"> </span>udzia\u0142y <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>akcje  (notowan<span class=\"_ _4\"></span>e i <span class=\"ff3\">nienotowane),<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>kt\u00f3<span class=\"_ _3\"></span>re <span class=\"_ _1\"> </span>nie <span class=\"_ _2\"> </span>zosta\u0142y <span class=\"_ _2\"> </span>nabyte <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>przeznaczeniem <span class=\"_ _2\"> </span>do <span class=\"_ _1\"> </span>obrotu <span class=\"_ _2\"> </span>i <span class=\"_ _1\"> </span>dla <span class=\"_ _2\"> </span>kt\u00f3rych <span class=\"_ _2\"> </span>dokonano <span class=\"_ _1\"> </span>wyboru <span class=\"_ _2\"> </span>opcji <span class=\"_ _1\"> </span>wyceny </span>w <span class=\"ff3\">warto\u015bci <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>odziwej <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>pozosta\u0142e <span class=\"_ _f\"></span>ca\u0142kowite <span class=\"_ _f\"></span>dochody <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>celu <span class=\"_ _3\"></span>og<span class=\"_ _3\"></span>ranicz<span class=\"_ _4\"></span>enia <span class=\"_ _f\"></span>fluktuacji <span class=\"_ _f\"></span>wyniku<span class=\"_ _3c\"> </span></span><span class=\"ff3\"> <span class=\"_ _f\"></span>oraz <span class=\"_ _3\"></span>udzielo<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>po\u017cyczki  </span>wyceniane <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _f\"></span>przez <span class=\"_ _0\"></span>wynik <span class=\"_ _f\"></span>finansowy, <span class=\"_ _0\"></span>poniewa\u017c <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>zda\u0142y <span class=\"_ _f\"></span>te<span class=\"_ _3\"></span>stu <span class=\"_ _f\"></span>umownych <span class=\"_ _0\"></span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych<span class=\"_ _4\"></span> (SPPI), <span class=\"_ _3\"></span>gdy\u017c <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>strukturze <span class=\"_ _3\"></span>finansowania <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ost<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>tnim <span class=\"_ _3\"></span>etapie <span class=\"_ _3\"></span>u <span class=\"_ _f\"></span>docelowego <span class=\"_ _3\"></span>odbiorcy <span class=\"_ _3\"></span>\u015brodk\u00f3w <span class=\"_ _3\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>d\u0142ug <span class=\"_ _f\"></span>zamienia si\u0119 na udzia\u0142 kapita<span class=\"_ _4\"></span>\u0142owy, w z<span class=\"_ _4\"></span>wi\u0105zku z <span class=\"_ _4\"></span>czym zosta\u0142y za<span class=\"_ _4\"></span>kwalifikowan<span class=\"_ _4\"></span>e do tej kat<span class=\"_ _4\"></span>egorii wycen<span class=\"_ _4\"></span>y obowi\u0105zkowo.<span class=\"ff2\"> </span>Udzia\u0142y <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>akcje <span class=\"_ _3\"></span>ujm<span class=\"_ _4\"></span>owane <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>pocz<span class=\"_ _4\"></span>\u0105tkowo <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>warto\u015bci godziwej <span class=\"_ _3\"></span>powi\u0119ksz<span class=\"_ _4\"></span>onej <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>koszty <span class=\"_ _3\"></span>transakc<span class=\"_ _4\"></span>yjne, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>na dzie\u0144 <span class=\"_ _3\"></span>ko\u0144cz\u0105cy okres <span class=\"_ _0\"></span>sprawozdawczy <span class=\"_ _f\"></span>wyceniane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>go<span class=\"_ _3\"></span>dziw<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>uj\u0119ciem <span class=\"_ _0\"></span>zysk\u00f3w/strat <span class=\"_ _f\"></span>z <span class=\"_ _0\"> </span>wyce<span class=\"_ _3\"></span>ny <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>pozosta\u0142ych <span class=\"_ _0\"></span>ca\u0142kowityc<span class=\"_ _4\"></span>h dochodach.  Kwot  odni<span class=\"ff3\">esionych<span class=\"_ _4\"></span>  w  skumulowane  pozosta\u0142e  ca\u0142kowite  dochod<span class=\"_ _4\"></span>y  nie  przenosi  si\u0119  p\u00f3\u017aniej  do <span class=\"_ _10\"> </span>wyniku<span class=\"_ _4\"></span> </span>finansowego, <span class=\"_ _11\"> </span>natomiast <span class=\"_ _11\"> </span>skumulowane <span class=\"_ _15\"> </span>zyski/stra<span class=\"_ _4\"></span>ty <span class=\"_ _15\"> </span>na <span class=\"_ _11\"> </span>danym <span class=\"_ _15\"> </span>instrumenci<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>kapita\u0142owym <span class=\"_ _11\"> </span>przenosi <span class=\"_ _15\"> </span>si\u0119 <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>ramach<span class=\"_ _4\"></span> kapita\u0142\u00f3w do z<span class=\"_ _4\"></span>ysk\u00f3w zatrz<span class=\"_ _4\"></span>ymanych w <span class=\"_ _4\"></span>momencie zapr<span class=\"_ _4\"></span>zestania uj<span class=\"_ _4\"></span>mowania<span class=\"ff2\"> </span>instrument<span class=\"_ _4\"></span>u kapita\u0142ow<span class=\"_ _4\"></span>ego.<span class=\"ff2\"> </span>Dywidendy z <span class=\"ff3\">takich <span class=\"_ _4\"></span>inwestyc<span class=\"_ _4\"></span>ji ujmuje si\u0119 w <span class=\"_ _4\"></span>wyniku fina<span class=\"_ _4\"></span>nsowym. <span class=\"ff2\"> </span></span>Przeliczenia p<span class=\"_ _4\"></span>ozycji wyra\u017c<span class=\"_ _4\"></span>onych w walucie o<span class=\"_ _4\"></span>bcej dokonuj<span class=\"_ _4\"></span>e si\u0119 we<span class=\"_ _4\"></span>d\u0142ug zasad rachun<span class=\"_ _4\"></span>kowo\u015bci o<span class=\"_ _4\"></span>pisanych w <span class=\"_ _4\"></span>Nocie 1.5<span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Warto\u015b\u0107 <span class=\"_ _14\"> </span>godziw\u0105 <span class=\"_ _15\"> </span>akcji <span class=\"_ _14\"> </span>nie<span class=\"_ _3\"></span>not<span class=\"_ _4\"></span>owanych <span class=\"_ _15\"> </span>i <span class=\"_ _c\"> </span>udzia\u0142\u00f3w <span class=\"_ _14\"> </span>ustala <span class=\"_ _14\"> </span>si\u0119 <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>zastosowaniem <span class=\"_ _15\"> </span>wyceny <span class=\"_ _14\"> </span>maj\u0105tkowej <span class=\"_ _15\"> </span>wg <span class=\"_ _c\"> </span>metody skorygowanych aktyw\u00f3w n<span class=\"_ _4\"></span>etto. Zastosowanie tej metody wynika<span class=\"_ _4\"></span> ze specyfiki aktyw\u00f3w sp\u00f3\u0142ek, kt\u00f3rych udzia\u0142y podlegaj\u0105 wycenie. <span class=\"_ _15\"> </span>Do <span class=\"_ _14\"> </span>wyceny <span class=\"_ _15\"> </span>zosta\u0142y <span class=\"_ _15\"> </span>wykorzystane <span class=\"_ _15\"> </span>dane <span class=\"_ _14\"> </span>we<span class=\"_ _3\"></span>j\u015bciow<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>inne <span class=\"_ _14\"> </span>ni\u017c <span class=\"_ _14\"> </span>pochodz\u0105<span class=\"_ _4\"></span>ce <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>aktywnego <span class=\"_ _15\"> </span>rynku, <span class=\"_ _14\"> </span>kt\u00f3re <span class=\"_ _15\"> </span>s\u0105 obserwowalne <span class=\"_ _1\"> </span>(np. <span class=\"_ _2\"> </span>ceny <span class=\"_ _1\"> </span>transakcyjne <span class=\"_ _1\"> </span>nieruchomo\u015bc<span class=\"_ _4\"></span>i <span class=\"_ _2\"> </span>podobny<span class=\"_ _4\"></span>ch <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>nieruchomo\u015bci <span class=\"_ _1\"> </span>b\u0119d\u0105cych <span class=\"_ _1\"> </span>przedmiotem <span class=\"_ _1\"> </span>wyceny, rynkowe stopy pr<span class=\"_ _4\"></span>ocentow<span class=\"_ _4\"></span>e obligacji <span class=\"_ _4\"></span>Skarbu Pa\u0144stwa <span class=\"_ _4\"></span>i lokat termi<span class=\"_ _4\"></span>nowych w <span class=\"_ _4\"></span>instytucjach fina<span class=\"_ _4\"></span>nsowy<span class=\"ff2\">ch, stopa dysk<span class=\"_ _4\"></span>ontowa </span>wolna od ryzyka<span class=\"_ _4\"></span> publikowana <span class=\"_ _4\"></span>przez Eur<span class=\"_ _4\"></span>opejski Urz\u0105d Nadz<span class=\"_ _4\"></span>oru Ubezpie<span class=\"_ _4\"></span>cze\u0144 i Pracown<span class=\"_ _4\"></span>iczych Prog<span class=\"_ _4\"></span>ram\u00f3w Emerytal<span class=\"_ _4\"></span>nych).<span class=\"ff2\"> </span>Warto\u015b\u0107 <span class=\"_ _3\"></span>godziw\u0105 akcji <span class=\"_ _f\"></span>notowan<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>gie\u0142dzi<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>ustala <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>oparciu o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>kurs zamkni\u0119cia <span class=\"_ _3\"></span>notowa\u0144 <span class=\"_ _3\"></span>akcji na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>ko\u0144cz\u0105cy okres sprawozdawcz<span class=\"_ _4\"></span>y. Warto\u015b\u0107 <span class=\"_ _1\"> </span>go<span class=\"_ _3\"></span>dziwa <span class=\"_ _1\"> </span>po\u017cyczki <span class=\"_ _1\"> </span>ustalana <span class=\"_ _1\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _1\"> </span>jako <span class=\"_ _2\"> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>bie\u017c\u0105ca <span class=\"_ _1\"> </span>przysz\u0142ych <span class=\"_ _2\"> </span>przep\u0142yw\u00f3w <span class=\"_ _1\"> </span>pieni\u0119\u017cnych <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>uwzgl\u0119dnieniem zmiany czynnik<span class=\"_ _4\"></span>\u00f3w ryzyka r<span class=\"_ _4\"></span>ynkowego i kr<span class=\"_ _4\"></span>edytowego w tra<span class=\"_ _4\"></span>kcie \u017cyci<span class=\"_ _4\"></span>a po\u017cyczki.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span><div class=\"c w1d5 h46 gsdcf\"><div class=\"t m0 x11 h8 yc9 ff4 fs6 fc0 sc0 ls0 ws0\">Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w1d5 h46 gsdd0\"><div class=\"t m0 x11 h8 yc9 ff4 fs6 fc0 sc0 ls0 ws0\">Wa\u017cne oszacow<span class=\"_ _4\"></span>ania za\u0142o\u017ce<span class=\"_ _4\"></span>nia i <span class=\"_ _4\"></span>os\u0105dy<span class=\"ff1\"> <span class=\"_ _35\"> </span> </span></div></div><div class=\"c w1d5 h141 gsdd1\"><div class=\"t m0 x11 h8 yb35 ff2 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _1e\"> </span>po<span class=\"_ _3\"></span>zycji <span class=\"_ _1e\"> </span>inne <span class=\"_ _23\"> </span>instrum<span class=\"_ _4\"></span>enty <span class=\"_ _1e\"> </span>finansowe <span class=\"_ _23\"> </span>wycenian<span class=\"_ _4\"></span>e </div><div class=\"t m0 x11 h8 yb36 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">zamortyzowa<span class=\"_ _4\"></span>nym koszcie wykazuje si\u0119 aktywa finansowe </span></div><div class=\"t m0 x11 h8 yb37 ff3 fs6 fc0 sc0 ls0 ws0\">przeznaczone <span class=\"_ _22\"> </span>na <span class=\"_ _22\"> </span>pokryci<span class=\"_ _4\"></span>e <span class=\"_ _22\"> </span>koszt\u00f3w <span class=\"_ _22\"> </span>likwidacji <span class=\"_ _22\"> </span>kopal\u0144<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 yb38 ff2 fs6 fc0 sc0 ls0 ws0\">(zasady <span class=\"_ _d\"> </span><span class=\"ff3\">rachunkowo\u015bci <span class=\"_ _d\"> </span>w</span> <span class=\"ff3\">zakresie <span class=\"_ _13\"> </span>obowi\u0105zku <span class=\"_ _d\"> </span>likwidacji<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y3ee ff3 fs6 fc0 sc0 ls0 ws0\">kopal\u0144 <span class=\"_ _c\"> </span>przedstawion<span class=\"_ _4\"></span>o <span class=\"_ _c\"> </span>w <span class=\"_ _c\"> </span>N<span class=\"_ _3\"></span>oci<span class=\"_ _4\"></span>e <span class=\"_ _c\"> </span>9.4) <span class=\"_ _c\"> </span>oraz <span class=\"_ _c\"> </span>inne <span class=\"_ _d\"> </span>aktywa </div><div class=\"t m0 x11 h8 yb39 ff3 fs6 fc0 sc0 ls0 ws0\">finansowe nie z<span class=\"_ _4\"></span>aklasyfikowan<span class=\"_ _4\"></span>e do poz<span class=\"_ _4\"></span>osta\u0142ych poz<span class=\"_ _4\"></span>ycji.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 yb3a ff2 fs6 fc0 sc0 ls0 ws0\">Aktywa <span class=\"_ _22\"> </span>zaliczone <span class=\"_ _2f\"> </span>zgodnie <span class=\"_ _22\"> </span>z <span class=\"_ _2f\"> </span>MSSF <span class=\"_ _2f\"> </span>9 <span class=\"_ _2f\"> </span>do <span class=\"_ _2f\"> </span>kategorii<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 yb3b ff3 fs6 fc0 sc0 ls0 ws0\">\u201ewyceniane <span class=\"_ _32\"> </span>w<span class=\"ff2\"> </span>zamortyzowany<span class=\"_ _4\"></span>m <span class=\"_ _32\"> </span>koszcie\u201d <span class=\"_ _e\"> </span>ujmuje <span class=\"_ _32\"> </span>si\u0119 </div><div class=\"t m0 x11 h8 yb3c ff3 fs6 fc0 sc0 ls0 ws0\">pocz\u0105tkowo<span class=\"ff2\">  w </span>war<span class=\"_ _4\"></span>to\u015bci  godziwej  skoryg<span class=\"_ _4\"></span>owanej  o  koszty </div><div class=\"t m0 x11 h8 yb3d ff3 fs6 fc0 sc0 ls0 ws0\">transakcyjne, <span class=\"_ _15\"> </span>kt\u00f3re <span class=\"_ _c\"> </span>mo\u017cna <span class=\"_ _15\"> </span>bezpo\u015brednio <span class=\"_ _14\"> </span>przypisa\u0107 <span class=\"_ _14\"> </span>do </div><div class=\"t m0 x11 h8 y777 ff3 fs6 fc0 sc0 ls0 ws0\">nabycia  tych <span class=\"_ _10\"> </span>aktyw\u00f3w  o<span class=\"_ _3\"></span>raz  wycenia  na <span class=\"_ _10\"> </span>dzie\u0144 <span class=\"_ _10\"> </span>ko\u0144cz\u0105cy </div><div class=\"t m0 x11 h8 yb3e ff3 fs6 fc0 sc0 ls0 ws0\">okres <span class=\"_ _10\"> </span>sprawozdawczy <span class=\"_ _10\"> </span>wed\u0142ug <span class=\"_ _11\"> </span>zamortyzowane<span class=\"_ _4\"></span>go <span class=\"_ _10\"> </span>kosztu </div><div class=\"t m0 x11 h8 y413 ff2 fs6 fc0 sc0 ls0 ws0\">przy <span class=\"_ _3\"></span>zastosowaniu <span class=\"_ _3\"></span>metody <span class=\"_ _3\"></span>efektywnej stopy <span class=\"_ _f\"></span>procentowej,<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y67 ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ls17\">uw</span><span class=\"ff3\">zgl\u0119dnieniem u<span class=\"_ _4\"></span>traty wart<span class=\"_ _4\"></span>o\u015bci.<span class=\"ff2\"> </span></span></div></div><div class=\"c w1d5 h141 gsdd2\"><div class=\"t m0 x11 h8 yb3f ff3 fs6 fc0 sc0 ls0 ws0\">Analiza <span class=\"_ _2\"> </span>wra\u017cliwo\u015bci <span class=\"_ _2\"> </span>na  ryz<span class=\"_ _4\"></span>yko <span class=\"_ _12\"> </span>zmian <span class=\"_ _2\"> </span>st\u00f3<span class=\"_ _3\"></span>p <span class=\"_ _2\"> </span>procentowych<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 yb40 ff3 fs6 fc0 sc0 ls0 ws0\">\u015brodk\u00f3w <span class=\"_ _1a\"> </span>pieni\u0119\u017cnych <span class=\"_ _1a\"> </span><span class=\"ff2\">zgromadzonych <span class=\"_ _1a\"> </span>na <span class=\"_ _1a\"> </span>rachunku </span></div><div class=\"t m0 x11 h8 yb41 ff2 fs6 fc0 sc0 ls0 ws0\">bankowym <span class=\"_ _0\"></span><span class=\"ff3\">Funduszu <span class=\"_ _0\"> </span>L<span class=\"_ _3\"></span>ikwidac<span class=\"_ _4\"></span>ji <span class=\"_ _0\"></span>Zak\u0142adu <span class=\"_ _1\"> </span>G\u00f3rniczego<span class=\"ff2\"> <span class=\"_ _1\"> </span>oraz </span></span></div><div class=\"t m0 x11 h8 yb42 ff2 fs6 fc0 sc0 ls0 ws0\">inwestycji <span class=\"_ _3\"></span>w<span class=\"_ _3\"></span> <span class=\"ff3\">d\u0142u\u017cne <span class=\"_ _3\"></span>papiery <span class=\"_ _f\"></span>warto\u015bciowe <span class=\"_ _f\"></span>zaprezentowana<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 yb43 ff3 fs6 fc0 sc0 ls0 ws0\">zosta\u0142a <span class=\"ff2\">w Noci<span class=\"_ _4\"></span>e 7.5.1.4. </span></div></div>Zasady rachunkow<span class=\"_ _3\"></span>o\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _11\"> </span>ujmuje <span class=\"_ _11\"> </span>odpis <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>oczekiwanych <span class=\"_ _10\"> </span>strat <span class=\"_ _15\"> </span>kredy<span class=\"_ _4\"></span>towych <span class=\"_ _10\"> </span>na <span class=\"_ _15\"> </span>sk\u0142adnikach <span class=\"_ _10\"> </span>aktyw\u00f3w <span class=\"_ _11\"> </span>finansowych <span class=\"_ _11\"> </span>wycenianyc<span class=\"_ _4\"></span>h w <span class=\"ff3\">zamortyzowa<span class=\"_ _4\"></span>nym <span class=\"_ _10\"> </span>koszcie. <span class=\"_ _10\"> </span>Oczekiwane <span class=\"_ _10\"> </span>straty <span class=\"_ _11\"> </span>kredytowe <span class=\"_ _19\"> </span>s\u0105 <span class=\"_ _11\"> </span>to <span class=\"_ _11\"> </span>straty <span class=\"_ _10\"> </span>kredytowe <span class=\"_ _10\"> </span>wa\u017cone <span class=\"_ _10\"> </span>prawdopodobie\u0144stwem<span class=\"_ _4\"></span> </span>wyst\u0105pienia <span class=\"_ _11\"> </span>niewykonania <span class=\"_ _11\"> </span>zobowi\u0105zania. <span class=\"_ _11\"> </span>Grupa <span class=\"_ _11\"> </span>stosuje <span class=\"_ _11\"> </span>nast\u0119puj\u0105ce <span class=\"_ _11\"> </span>mo<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ele <span class=\"_ _11\"> </span>wyznaczania <span class=\"_ _11\"> </span>odpis\u00f3w <span class=\"_ _15\"> </span>z<span class=\"ff2\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>utraty<span class=\"_ _4\"></span> warto\u015bci:<span class=\"ff2\"> </span>- model uprosz<span class=\"_ _4\"></span>czony <span class=\"ff3\">\u2013</span> <span class=\"ff3\">dla nale\u017c<span class=\"_ _4\"></span>no\u015bci od o<span class=\"_ _4\"></span>dbiorc\u00f3w,<span class=\"ff2\"> </span></span>- <span class=\"ff3\">model og\u00f3lny (p<span class=\"_ _4\"></span>odstawowy) <span class=\"_ _4\"></span>\u2013<span class=\"ff2\"> </span>dla pozosta\u0142ych a<span class=\"_ _4\"></span>ktyw\u00f3w fina<span class=\"_ _4\"></span>nsowych.<span class=\"ff2\"> </span></span>W <span class=\"_ _3\"></span>modelu <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>g\u00f3lnym <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>monitoruje <span class=\"_ _3\"></span>zmiany <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>zi<span class=\"_ _4\"></span>omu <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>kredytowego <span class=\"_ _3\"></span>zwi\u0105zanego <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>danym <span class=\"_ _3\"></span>sk\u0142adnikiem <span class=\"_ _3\"></span>aktyw\u00f3w finansowych oraz klasy<span class=\"_ _4\"></span>fikuje aktywa finans<span class=\"_ _4\"></span>owe do jednego z trzech etap\u00f3w <span class=\"_ _4\"></span>wyznaczania odpis<span class=\"_ _4\"></span>\u00f3w z tytu\u0142u utraty warto\u015b<span class=\"_ _4\"></span>ci \u2013<span class=\"ff2\">  w </span>oparciu  o<span class=\"_ _3\"></span>  obserwacj\u0119  zmiany  poziomu  ryzyka  kred<span class=\"_ _3\"></span>ytowego  w  stosunku  do <span class=\"_ _10\"> </span>pocz\u0105tkowe<span class=\"_ _4\"></span>go  uj\u0119cia  inst<span class=\"_ _3\"></span>rumen<span class=\"_ _4\"></span>tu.<span class=\"_ _4\"></span> W <span class=\"ff3\">szczeg\u00f3lno\u015bci, <span class=\"_ _2f\"> </span>monitorowaniu <span class=\"_ _2f\"> </span>podlega: <span class=\"_ _32\"> </span>rating <span class=\"_ _2f\"> </span>kredytowy <span class=\"_ _2f\"> </span>oraz <span class=\"_ _32\"> </span>sytuacja <span class=\"_ _32\"> </span>finansowa <span class=\"_ _22\"> </span>ko<span class=\"_ _3\"></span>ntrah<span class=\"_ _4\"></span>enta <span class=\"_ _2f\"> </span>i <span class=\"_ _32\"> </span>okres </span>przeterminowania <span class=\"_ _3\"></span>p\u0142atno\u015bci. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>zale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>zaklasyfikowania <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>poszczeg<span class=\"_ _4\"></span>\u00f3lnych <span class=\"_ _3\"></span>stopni, <span class=\"_ _f\"></span>odpis <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142<span class=\"_ _3\"></span>u <span class=\"_ _f\"></span>utraty <span class=\"_ _f\"></span>warto\u015bci<span class=\"_ _4\"></span> jest <span class=\"_ _2\"> </span>szacowany <span class=\"_ _1\"> </span>w horyzoncie <span class=\"_ _1\"> </span>12-<span class=\"_ _3\"></span><span class=\"ff3\">miesi\u0119c<span class=\"_ _4\"></span>y <span class=\"_ _2\"> </span>(stopie\u0144 <span class=\"_ _1\"> </span>1) <span class=\"_ _2\"> </span>lub <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>horyzoncie <span class=\"_ _2\"> </span>\u017cycia <span class=\"_ _1\"> </span>instrumentu <span class=\"_ _2\"> </span>(stopie\u0144 <span class=\"_ _1\"> </span>2 <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>stopie\u0144 <span class=\"_ _2\"> </span>3). </span>Bezwzgl\u0119dn\u0105 <span class=\"_ _2\"> </span>przes\u0142ank\u0105 <span class=\"_ _2\"> </span>na  okr<span class=\"_ _4\"></span>e\u015blenie <span class=\"_ _2\"> </span>wyst\u0105pienia <span class=\"_ _12\"> </span>stanu <span class=\"_ _2\"> </span>niewyp\u0142acalno\u015bci <span class=\"_ _2\"> </span>(default) <span class=\"_ _2\"> </span>jest  przet<span class=\"_ _4\"></span>erminowanie <span class=\"_ _2\"> </span>p\u0142atno\u015bci o ponad 90 dni. <span class=\"_ _4\"></span> W <span class=\"_ _3\"></span>modelu <span class=\"_ _3\"></span>uproszczonym <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>monitoruje <span class=\"_ _3\"></span>zmian <span class=\"_ _3\"></span>poziomu <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>kredytowego <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>rakcie <span class=\"_ _3\"></span>\u017cycia <span class=\"_ _3\"></span>instrumentu <span class=\"_ _3\"></span>oraz<span class=\"_ _4\"></span> szacuje oczekiwan\u0105 s<span class=\"_ _4\"></span>trat\u0119 kredyt<span class=\"_ _4\"></span>ow\u0105 w horyzoncie do terminu<span class=\"_ _4\"></span> zapadalno\u015b<span class=\"_ _4\"></span>ci instrumentu w oparci<span class=\"_ _4\"></span>u o historyczn<span class=\"_ _4\"></span>e dane dotycz\u0105ce sp\u0142acal<span class=\"_ _4\"></span>no\u015bci nale\u017cn<span class=\"_ _4\"></span>o\u015bci od odbi<span class=\"_ _4\"></span>orc\u00f3w.<span class=\"_ _3c\"> </span><div class=\"c w27b h18a gs1264\"><div class=\"t m0 x11 h8 y492 ff4 fs6 fc0 sc0 ls0 ws0\">Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w27b h18b gs1265\"><div class=\"t m0 x11 h8 yd2e ff3 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _1\"> </span>stosuje <span class=\"_ _1\"> </span>model <span class=\"_ _2\"> </span>uproszcz<span class=\"_ _4\"></span>ony <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>kalkulacji <span class=\"_ _2\"> </span>odpis\u00f3w <span class=\"_ _0\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>utraty <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>dla <span class=\"_ _2\"> </span>nale\u017cno\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _1\"> </span>odbiorc\u00f3w <span class=\"_ _1\"> </span>(bez </div><div class=\"t m0 x11 h8 yd2f ff3 fs6 fc0 sc0 ls0 ws0\">wzgl\u0119du <span class=\"_ _11\"> </span>na <span class=\"_ _15\"> </span>termin <span class=\"_ _11\"> </span>zapadalno\u015b<span class=\"_ _4\"></span>ci). <span class=\"_ _15\"> </span>Oczekiwana <span class=\"_ _11\"> </span>strata <span class=\"_ _11\"> </span>kredytowa <span class=\"_ _11\"> </span>dla <span class=\"_ _11\"> </span>nale\u017cno\u015bci <span class=\"_ _11\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _11\"> </span>odbiorc\u00f3w <span class=\"_ _11\"> </span>jest <span class=\"_ _15\"> </span>kalku<span class=\"_ _4\"></span>lowana<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 yd30 ff2 fs6 fc0 sc0 ls17 ws0\">na<span class=\"ls0\"> <span class=\"ff3\">najbli\u017cszy <span class=\"_ _15\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>ko\u0144cz\u0105cy <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>sprawozdawczy <span class=\"_ _15\"> </span>po <span class=\"_ _14\"> </span>momencie <span class=\"_ _14\"> </span>uj\u0119cia <span class=\"_ _14\"> </span>nale\u017cno\u015bci <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>sprawozdaniu <span class=\"_ _14\"> </span>z</span> sytuacji </span></div><div class=\"t m0 x11 h8 yd31 ff3 fs6 fc0 sc0 ls0 ws0\">finansowej <span class=\"_ _1\"> </span>oraz <span class=\"_ _1\"> </span>jest <span class=\"_ _2\"> </span>aktualizowana<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>ka\u017cdy <span class=\"_ _1\"> </span>kolejny <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _1\"> </span>ko\u0144cz\u0105cy <span class=\"_ _1\"> </span>okres <span class=\"_ _2\"> </span>sprawozdawczy.<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>Dla <span class=\"_ _0\"> </span>ce<span class=\"_ _3\"></span>l\u00f3w <span class=\"_ _1\"> </span>oszacowania<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 yca3 ff3 fs6 fc0 sc0 ls0 ws0\">oczekiwanej <span class=\"_ _f\"></span>straty <span class=\"_ _0\"></span>kredy<span class=\"_ _4\"></span>towej <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _f\"></span>jednostki <span class=\"_ _f\"></span>Gr<span class=\"_ _3\"></span>upy <span class=\"_ _0\"></span>wykorzy<span class=\"_ _4\"></span>stuj\u0105 <span class=\"_ _f\"></span>macierze <span class=\"_ _f\"></span>rezerw <span class=\"_ _0\"></span>(<span class=\"ff6\">provision </span></div><div class=\"t m0 x11 h8 yd32 ff6 fs6 fc0 sc0 ls0 ws0\">matrix<span class=\"ff2\">) <span class=\"_ _0\"></span>zbudowane <span class=\"_ _0\"></span>w oparciu <span class=\"_ _0\"></span>o <span class=\"ff3\">historyczne <span class=\"_ _0\"></span>poziomy <span class=\"_ _1\"> </span>sp\u0142acalno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _0\"></span>kontrahent<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _0\"></span>poddawane </span></span></div><div class=\"t m0 x11 h8 y5b7 ff2 fs6 fc0 sc0 ls0 ws0\">okresowej rekalibr<span class=\"_ _4\"></span>acji w celu akt<span class=\"_ _4\"></span>ualizacji.  </div><div class=\"t m0 x11 h8 y76c ff3 fs6 fc0 sc0 ls0 ws0\">Grupa  prz<span class=\"_ _4\"></span>yj\u0119\u0142a  za\u0142o\u017cenie, <span class=\"_ _2\"> </span>\u017ce  ryzyko  nale\u017cn<span class=\"_ _4\"></span>o\u015bci  cha<span class=\"_ _4\"></span>rakteryzowane  jest <span class=\"_ _2\"> </span>przez  liczb\u0119  dni  o<span class=\"_ _4\"></span>p\u00f3\u017anienia  i <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span>n  pa<span class=\"_ _4\"></span>rametr<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 yd33 ff3 fs6 fc0 sc0 ls0 ws0\">determinuje <span class=\"_ _3\"></span>szacowane <span class=\"_ _3\"></span>PD, <span class=\"_ _f\"></span>czyli <span class=\"_ _f\"></span>prawdopodobie\u0144stwo <span class=\"_ _3\"></span>op\u00f3\u017anienia <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>handlowych <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"ls1b\">co</span> najmniej <span class=\"_ _f\"></span>90 </span></div><div class=\"t m0 x11 h8 yd34 ff3 fs6 fc0 sc0 ls0 ws0\">dni. Na potrzeby estymacji PD wyodr\u0119bniono 5 grup ryzyka w <span class=\"_ _3\"></span>oparciu o kryterium dni op\u00f3\u017anie<span class=\"_ _3\"></span><span class=\"ff2\">nia w </span>terminie p\u0142atno\u015bci, </div><div class=\"t m0 x11 h8 yd35 ff2 fs6 fc0 sc0 ls0 ws0\">zgodnie z <span class=\"ff3\">prz<span class=\"_ _4\"></span>edzia\u0142ami przeds<span class=\"_ _4\"></span>tawionymi <span class=\"_ _4\"></span>poni\u017cej jako \u201eWa<span class=\"_ _4\"></span>\u017cne osz<span class=\"_ _4\"></span>acowania i za\u0142o\u017c<span class=\"_ _4\"></span>enia\u201d. <span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 yd36 ff3 fs6 fc0 sc0 ls0 ws0\">Za <span class=\"_ _3\"></span>zdarzenie <span class=\"_ _3\"></span>niewyp\u0142acalno\u015bci <span class=\"_ _3\"></span>(<span class=\"ff6\">default</span>) <span class=\"_ _f\"></span>uznaje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>brak <span class=\"_ _3\"></span>wywi\u0105zania <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>ze <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _3\"></span>przez <span class=\"_ _3\"></span>kontrahenta <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>up\u0142ywie<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y53 ff2 fs6 fc0 sc0 lse ws0\">90<span class=\"ls0\"> <span class=\"ff3\">dni <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>dnia <span class=\"_ _0\"></span>wymagaln<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _f\"></span>nale\u017cno\u015bci. <span class=\"_ _3\"></span>W <span class=\"_ _0\"></span>celu <span class=\"_ _3\"></span>obliczenia <span class=\"_ _f\"></span>odpisu <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _3\"></span>oczekiwanej <span class=\"_ _f\"></span>straty <span class=\"_ _f\"></span>kredytowej <span class=\"_ _3\"></span>uwzgl\u0119dnia </span></span></div><div class=\"t m0 x11 h8 yd37 ff3 fs6 fc0 sc0 ls0 ws0\">si\u0119 tak\u017ce zab<span class=\"_ _4\"></span>ezpieczenia przypis<span class=\"_ _4\"></span>uj\u0105c poszcz<span class=\"_ _4\"></span>eg\u00f3lnym typ<span class=\"_ _4\"></span>om zabe<span class=\"_ _4\"></span>zpiecze\u0144 ocz<span class=\"_ _4\"></span>ekiwan\u0105 stop<span class=\"_ _4\"></span>\u0119 odzysku.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 yd38 ff3 fs6 fc0 sc0 ls0 ws0\">Ponadto, <span class=\"_ _19\"> </span>w <span class=\"_ _10\"> </span>kalkulacji <span class=\"_ _10\"> </span>ECL <span class=\"_ _10\"> </span>uwzgl\u0119dnia  si\u0119 <span class=\"_ _10\"> </span>informacje <span class=\"_ _10\"> </span>dotycz\u0105ce  przysz\u0142o\u015bci<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _19\"> </span>w <span class=\"_ _11\"> </span>stosowan<span class=\"_ _4\"></span>ych  parametrach <span class=\"_ _10\"> </span>modelu </span></div><div class=\"t m0 x11 h8 yd39 ff3 fs6 fc0 sc0 ls0 ws0\">szacowania <span class=\"_ _0\"></span>strat <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>cz<span class=\"_ _4\"></span>ekiwanych,<span class=\"_ _4\"></span> <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>przez <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _1\"> </span>bazowych <span class=\"_ _0\"> </span>wsp\u00f3<span class=\"_ _3\"></span>\u0142czynnik<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"> </span>prawdopodobie\u0144stwa <span class=\"_ _0\"></span>niewyp\u0142acalno\u015bci. </div><div class=\"t m0 x11 h8 yd3a ff3 fs6 fc0 sc0 ls0 ws0\">Oznacza <span class=\"_ _f\"></span>to<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>\u017ce <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wyniku <span class=\"_ _f\"></span>analizy <span class=\"_ _0\"></span>danych <span class=\"_ _0\"></span>makroekonomic<span class=\"_ _4\"></span>znych <span class=\"_ _0\"></span>takich <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>np.: <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bie\u017c\u0105ca <span class=\"_ _0\"></span>dynamika <span class=\"_ _0\"></span>PKB, <span class=\"_ _f\"></span>warto\u015b\u0107 </div><div class=\"t m0 x11 h8 yd3b ff2 fs6 fc0 sc0 ls23 ws0\">in<span class=\"ff3 ls0\">flacji, <span class=\"_ _3\"></span>wska\u017anik <span class=\"_ _3\"></span>bezrobocia <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>WIG, <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>uzna, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>nast\u0105pi\u0142o <span class=\"_ _3\"></span>ich <span class=\"_ _f\"></span>pogorszenie <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>poprzedniego </span></div><div class=\"t m0 x11 h8 yd3c ff3 fs6 fc0 sc0 ls0 ws0\">okresu, <span class=\"_ _1\"> </span>w <span class=\"_ _0\"></span>kalkulacji <span class=\"_ _1\"> </span>ECL <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>czynnik <span class=\"_ _1\"> </span><span class=\"ff6\">looking <span class=\"_ _1\"> </span>forward</span>,<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>koryguj\u0105cy <span class=\"_ _0\"> </span>ryzyko <span class=\"_ _1\"> </span>zwi\u0105zane <span class=\"_ _0\"></span>ze <span class=\"_ _1\"> </span>spadkiem <span class=\"_ _0\"></span>odzysk\u00f3w </div><div class=\"t m0 x11 h8 y725 ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">nale\u017cno\u015bci. <span class=\"_ _f\"></span>Mimo <span class=\"_ _0\"></span>pogorszenia</span> <span class=\"_ _0\"></span><span class=\"ff3\">dynamiki <span class=\"_ _0\"></span>PKB, <span class=\"_ _0\"></span>bior\u0105c <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>uwag\u0119 <span class=\"_ _1\"> </span>wyhamowanie <span class=\"_ _f\"></span>inflacji, <span class=\"_ _0\"></span>korzystne <span class=\"_ _0\"></span>kszta\u0142towanie <span class=\"_ _0\"></span>si\u0119 </span></div><div class=\"t m0 x11 h8 y726 ff3 fs6 fc0 sc0 ls0 ws0\">wska\u017anik\u00f3w <span class=\"_ _3\"></span>bezrobocia <span class=\"_ _3\"></span>oraz <span class=\"_ _f\"></span>prognozowane <span class=\"_ _3\"></span>istotne <span class=\"_ _3\"></span>odbicie <span class=\"_ _f\"></span>wzrostu<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>gospodarcze<span class=\"_ _4\"></span>go <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>r., <span class=\"_ _3\"></span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _3\"></span>Dominuj\u0105ca<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y3fa ff3 fs6 fc0 sc0 ls0 ws0\">nie <span class=\"_ _15\"> </span>stwierdzi\u0142a <span class=\"_ _11\"> </span>pogorszenia <span class=\"_ _11\"> </span>czynnik\u00f3w <span class=\"_ _11\"> </span>makroekonomiczny<span class=\"_ _4\"></span>ch <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>stopniu <span class=\"_ _15\"> </span>uzasadniaj\u0105cym <span class=\"_ _11\"> </span>uwzgl\u0119dnienie <span class=\"_ _11\"> </span>czynnika </div><div class=\"t m0 x11 h8 y186 ff6 fs6 fc0 sc0 ls0 ws0\">looking forwar<span class=\"_ _4\"></span>d<span class=\"ff2\"> <span class=\"ff3\">na dzie\u0144 ko\u0144cz\u0105c<span class=\"_ _4\"></span>y okres spraw<span class=\"_ _4\"></span>ozdawczy <span class=\"_ _4\"></span>tj. na 31 <span class=\"_ _4\"></span>grudnia 2023<span class=\"_ _4\"></span> r.<span class=\"_ _3c\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"><span class=\"ff2\"> </span></span></span></div></div><div class=\"c w199 h43 gs12b0\"><div class=\"t m0 x11 h8 yc9 ff1 fs6 fc0 sc0 ls0 ws0\">Zas<span class=\"ff4\">ady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></span></div></div><div class=\"c w199 h197 gs12b1\"><div class=\"t m0 x11 h8 ydc7 ff3 fs6 fc0 sc0 ls0 ws0\">Kapita\u0142 <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _15\"> </span>wyceny <span class=\"_ _15\"> </span>instrum<span class=\"_ _4\"></span>ent\u00f3w <span class=\"_ _15\"> </span>finansowych<span class=\"ff2\"> <span class=\"_ _15\"> </span></span>po<span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>staje <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>wyniku <span class=\"_ _15\"> </span>wyceny <span class=\"_ _14\"> </span>instrument<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>zabezpieczaj\u0105cych </div><div class=\"t m0 x11 h8 ydc8 ff3 fs6 fc0 sc0 ls0 ws0\">przep\u0142ywy <span class=\"_ _0\"></span>pieni\u0119\u017cne <span class=\"_ _0\"></span>(Nota <span class=\"_ _1\"> </span>7.2 <span class=\"_ _0\"></span>Zasady <span class=\"_ _0\"> </span>rachunkowo\u015bci) <span class=\"_ _0\"></span>oraz<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span></span>wyceny <span class=\"_ _1\"> </span>aktyw\u00f3w <span class=\"_ _0\"></span>finansowych <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"> </span>g<span class=\"_ _3\"></span>odziw<span class=\"_ _4\"></span>ej <span class=\"_ _0\"> </span>przez </div><div class=\"t m0 x11 h8 ydc9 ff3 fs6 fc0 sc0 ls0 ws0\">pozosta\u0142e ca\u0142kow<span class=\"_ _4\"></span>ite dochody <span class=\"_ _4\"></span>(Nota 7.3 <span class=\"_ _4\"></span>Zasady rachunkow<span class=\"_ _4\"></span>o\u015bci) po <span class=\"_ _4\"></span>pomniejszeniu <span class=\"_ _4\"></span>o efekt poda<span class=\"_ _4\"></span>tku odroczoneg<span class=\"_ _4\"></span>o.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 ydca ff3 fs6 fc0 sc0 ls0 ws0\">Na  zakumulowan<span class=\"_ _4\"></span>e  pozosta\u0142e  ca<span class=\"_ _4\"></span>\u0142kowite  dochody<span class=\"ff2\">  </span>sk\u0142adaj\u0105  si\u0119  r<span class=\"_ _4\"></span>\u00f3\u017cnice  kursowe  z  pr<span class=\"_ _4\"></span>zeliczenia  sprawozda<span class=\"_ _4\"></span>\u0144  jednostek <span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 ydcb ff2 fs6 fc0 sc0 ls0 ws0\">o <span class=\"ff3\">walucie <span class=\"_ _11\"> </span>funkcjonalnej <span class=\"_ _10\"> </span>innej <span class=\"_ _11\"> </span>ni\u017c <span class=\"_ _11\"> </span>PLN <span class=\"_ _15\"> </span>(Nota <span class=\"_ _11\"> </span>1.4 <span class=\"_ _11\"> </span>Zasady <span class=\"_ _11\"> </span>rachunkow<span class=\"_ _4\"></span>o\u015bci) <span class=\"_ _11\"> </span>oraz <span class=\"_ _11\"> </span>zyski <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>straty <span class=\"_ _10\"> </span>aktuarialne <span class=\"_ _11\"> </span>z <span class=\"_ _15\"> </span>wyceny </span></div><div class=\"t m0 x11 h8 yfa ff3 fs6 fc0 sc0 ls0 ws0\">program\u00f3w <span class=\"_ _d\"> </span>okre\u015blonych <span class=\"_ _13\"> </span>\u015bwiadcz<span class=\"_ _4\"></span>e\u0144 <span class=\"_ _13\"> </span>pracowniczy<span class=\"_ _4\"></span>ch <span class=\"_ _13\"> </span>po <span class=\"_ _d\"> </span>o<span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>esie <span class=\"_ _13\"> </span>zatrudni<span class=\"_ _4\"></span>enia <span class=\"_ _13\"> </span>po <span class=\"_ _d\"> </span>pomni<span class=\"_ _3\"></span><span class=\"ff2\">ejszeniu <span class=\"_ _d\"> </span>o efekt <span class=\"_ _13\"> </span>podatku </span></div><div class=\"t m0 x11 h8 yfb ff3 fs6 fc0 sc0 ls0 ws0\">odroczonego (Cz<span class=\"_ _4\"></span>\u0119\u015b\u0107 11 Z<span class=\"_ _4\"></span>asady rachunkow<span class=\"_ _4\"></span>o\u015bci).<span class=\"ff2\"> </span></div></div>Zasady rachunk<span class=\"_ _4\"></span>owo\u015bci <span class=\"ff1\"> </span>Zobowi\u0105zania z <span class=\"_ _3\"></span>tytu\u0142u <span class=\"_ _3\"></span>zad\u0142u\u017cenia ujmuje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>pocz\u0105tkowo <span class=\"_ _3\"></span>w warto\u015bci <span class=\"_ _3\"></span>godziwej po<span class=\"_ _3\"></span>mni<span class=\"_ _4\"></span>ejszonej (w <span class=\"_ _3\"></span>przypadku <span class=\"_ _3\"></span>zap\u0142aty)<span class=\"_ _3\"></span><span class=\"ff2\">  lub </span>powi\u0119kszonej <span class=\"_ _f\"></span>(w <span class=\"_ _1\"> </span>przypadku <span class=\"_ _f\"></span>naliczenia) <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>koszty <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ransakc<span class=\"_ _4\"></span>yjne <span class=\"_ _0\"></span>stanowi\u0105ce <span class=\"_ _0\"></span>integraln\u0105 <span class=\"_ _f\"></span>cz\u0119\u015b\u0107 <span class=\"_ _0\"></span>zaci\u0105gni\u0119teg<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>finansowania i <span class=\"ff3\">wycenia  si\u0119  na  dzie\u0144  ko\u0144cz\u0105c<span class=\"_ _4\"></span>y  okres  sprawozdawczy  w<span class=\"_ _4\"></span>ed\u0142ug  z<span class=\"_ _4\"></span>amortyzowanego  k<span class=\"_ _4\"></span>osztu<span class=\"ff2\"> <span class=\"_ _19\"> </span>z  zastosowaniem  metody<span class=\"_ _4\"></span> </span></span>efektywnej <span class=\"_ _14\"> </span>stopy <span class=\"_ _c\"> </span>procentowej<span class=\"ff3\">. <span class=\"_ _14\"> </span>Naliczone <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>dsetki <span class=\"_ _14\"> </span>odnoszone <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _c\"> </span>do <span class=\"_ _c\"> </span>koszt\u00f3w <span class=\"_ _14\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych,<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>chyba <span class=\"_ _14\"> </span>\u017ce <span class=\"_ _d\"> </span>podlegaj\u0105<span class=\"_ _4\"></span> </span>kapitalizacji w wa<span class=\"_ _4\"></span>rto\u015bci rzecz<span class=\"_ _4\"></span>owych aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142ych lub wa<span class=\"_ _4\"></span>rto\u015bci niem<span class=\"_ _4\"></span>at<span class=\"ff2\">erialnych.</span><div class=\"c w2bc h6d gs1459\"><div class=\"t m0 x11 h8 y1c3 ff4 fs6 fc0 sc0 ls0 ws0\">Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w2bc h1b0 gs145a\"><div class=\"t m0 x11 h8 yea7 ff3 fs6 fc0 sc0 ls0 ws0\">\u015arodki  pieni\u0119\u017cne  i  ich <span class=\"_ _10\"> </span>ekwiwalenty  obejmuj\u0105  g\u0142\u00f3wnie  \u015brodki <span class=\"_ _10\"> </span>pieni\u0119\u017cne  na  rachunkach  bankowych  oraz  depo<span class=\"_ _3\"></span>zy<span class=\"_ _4\"></span>ty </div><div class=\"t m0 x11 h8 y744 ff3 fs6 fc0 sc0 ls0 ws0\">bankowe <span class=\"_ _10\"> </span>o <span class=\"_ _11\"> </span>t<span class=\"_ _3\"></span>ermini<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>wymagalno\u015bci <span class=\"_ _10\"> </span>do <span class=\"_ _11\"> </span>trzech <span class=\"_ _11\"> </span>miesi\u0119cy <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _10\"> </span>dnia <span class=\"_ _11\"> </span>ich <span class=\"_ _11\"> </span>za\u0142o\u017cenia <span class=\"_ _11\"> </span>(r\u00f3wnie\u017c <span class=\"_ _10\"> </span>dla <span class=\"_ _11\"> </span>cel\u00f3w <span class=\"_ _11\"> </span>sprawozdania<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y35e ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">przep\u0142yw\u00f3w <span class=\"_ _1d\"> </span>pieni\u0119\u017cnych). <span class=\"_ _22\"> </span>\u015arodki <span class=\"_ _22\"> </span>pieni\u0119\u017cn<span class=\"_ _4\"></span>e <span class=\"_ _22\"> </span>wycenia <span class=\"_ _1d\"> </span>si\u0119 <span class=\"_ _22\"> </span>w <span class=\"_ _22\"> </span>kwocie <span class=\"_ _22\"> </span>nominalnej <span class=\"_ _1d\"> </span>powi\u0119kszonej <span class=\"_ _22\"> </span>o <span class=\"_ _1d\"> </span>o<span class=\"_ _3\"></span>dsetki,<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 yce ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">uwzgl\u0119dnieniem <span class=\"_ _4\"></span>odpis\u00f3w z <span class=\"_ _4\"></span>tytu\u0142u ocz<span class=\"_ _4\"></span>ekiwanych strat <span class=\"_ _4\"></span>kredytow<span class=\"_ _4\"></span>ych (Nota 7.5.2<span class=\"_ _4\"></span>.1).<span class=\"ff2\"> </span></span></div></div>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _0\"> </span>udzieli\u0142<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>gwarancji <span class=\"_ _0\"> </span>i <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>r\u0119cze\u0144,<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>kt\u00f3re <span class=\"_ _1\"> </span>spe\u0142niaj\u0105 <span class=\"_ _0\"></span>definicj\u0119 <span class=\"_ _1\"> </span>zobowi\u0105zania <span class=\"_ _0\"></span>warunkowego <span class=\"_ _0\"> </span>zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>MS<span class=\"_ _3\"></span>R <span class=\"_ _0\"></span>37, <span class=\"_ _1\"> </span>kt\u00f3re ujmuje <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>zobowi\u0105zaniach <span class=\"_ _10\"> </span>warunkowych  o<span class=\"_ _3\"></span>raz  gwarancji, <span class=\"_ _10\"> </span>kt\u00f3re <span class=\"_ _10\"> </span>spe\u0142<span class=\"_ _3\"></span>niaj\u0105<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>definicj\u0119 <span class=\"_ _10\"> </span>gwarancji <span class=\"_ _19\"> </span>finansowych <span class=\"_ _10\"> </span>zgodnie z MSSF <span class=\"ff3\">9, kt\u00f3re wy<span class=\"_ _4\"></span>cenia si\u0119 i <span class=\"_ _4\"></span>rozpoznaje jak<span class=\"_ _4\"></span>o instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe zgodnie z <span class=\"_ _4\"></span>tym standar<span class=\"_ _4\"></span>dem.<span class=\"ff2\"> </span></span>Na <span class=\"_ _15\"> </span>moment <span class=\"_ _11\"> </span>pocz\u0105tkowego <span class=\"_ _15\"> </span>uj\u0119cia <span class=\"_ _11\"> </span>Grupa <span class=\"_ _15\"> </span>ujmuje <span class=\"_ _15\"> </span>w <span class=\"_ _11\"> </span>sprawozdaniu <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>sytuacji <span class=\"_ _11\"> </span>f<span class=\"_ _3\"></span>inansowe<span class=\"_ _4\"></span>j <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _11\"> </span>gwarancji finansowej w wysoko\u015bci jej warto\u015bci godziwej, w pozycji:<span class=\"ffc fs1\"> </span>\u2022 aktywa finansowe wyceniane w zamortyzowanym koszcie (pozosta\u0142e aktywa finan<span class=\"_ _4\"></span>sowe),<span class=\"_ _3\"></span><span class=\"ffc fs1\"> </span>\u2022 pozosta\u0142e zobowi\u0105zania (rozliczenia mi\u0119dzyokresowe<span class=\"_ _4\"></span> przychod\u00f3w).<span class=\"ffc fs1\"> </span>Zobowi\u0105zanie <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u <span class=\"_ _3\"></span>udzielonej <span class=\"_ _3\"></span>gwarancji f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owej <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>ko\u0144cz\u0105cy <span class=\"_ _3\"></span>okres <span class=\"_ _3\"></span>sprawozdawczy <span class=\"_ _3\"></span>ujmuje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>warto\u015bci<span class=\"_ _4\"></span> w<span class=\"ff3\">y\u017cszej <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>dw\u00f3ch <span class=\"_ _3\"></span>kwot: <span class=\"_ _3\"></span>warto\u015bci pocz\u0105tkowej <span class=\"_ _3\"></span>wystawione<span class=\"_ _4\"></span>j <span class=\"_ _3\"></span>gwarancji <span class=\"_ _3\"></span>pomni<span class=\"_ _4\"></span>ejszonej <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>kwot\u0119 <span class=\"_ _3\"></span>doc<span class=\"_ _4\"></span>hod\u00f3w <span class=\"_ _3\"></span>uj\u0119t\u0105 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>wyniku </span>finansowym <span class=\"_ _2\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>gwarancji <span class=\"_ _2\"> </span>lub  kwot<span class=\"_ _4\"></span>y <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>dpisu <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>cz<span class=\"_ _4\"></span>ekiwane <span class=\"_ _2\"> </span>straty  kr<span class=\"_ _4\"></span>edytow<span class=\"_ _4\"></span>e  \u2013<span class=\"ff2\"> <span class=\"_ _12\"> </span>ustalone<span class=\"_ _4\"></span>j <span class=\"_ _2\"> </span>zgodnie  z<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>zasadami </span>modelu og\u00f3lne<span class=\"_ _4\"></span>go opisaneg<span class=\"_ _4\"></span>o w zasadach ra<span class=\"_ _4\"></span>chunkowo\u015bci w <span class=\"_ _4\"></span>Nocie 7.5.2.<span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ffa\"> </span>Dla <span class=\"_ _f\"></span>kalkulacji <span class=\"_ _f\"></span>oczekiwanej <span class=\"_ _3\"></span>straty <span class=\"_ _f\"></span>kredytowej <span class=\"_ _f\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _0\"></span>ECL <span class=\"_ _f\"></span>- <span class=\"_ _f\"></span><span class=\"ff3\">G<span class=\"_ _3\"></span>rupa <span class=\"_ _3\"></span>przyjmuje <span class=\"_ _f\"></span>szacunki <span class=\"_ _f\"></span>dla <span class=\"_ _f\"></span>ratingu, <span class=\"_ _f\"></span>parametr\u00f3w <span class=\"_ _3\"></span>PD <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _3\"></span>LGD. </span>Obliczenie oczekiwanej straty kredytowej nast\u0119puje w <span class=\"_ _3\"></span>horyzoncie pozosta\u0142ym do ko\u0144ca <span class=\"_ _3\"></span>\u017cycia gwarancji,<span class=\"_ _4\"></span> przy <span class=\"_ _3\"></span>czym jako rating podmiotu <span class=\"_ _4\"></span>stosowany <span class=\"ff3\">na p<span class=\"_ _4\"></span>otrzeby oblicz<span class=\"_ _4\"></span>enia para<span class=\"_ _4\"></span>metru PD <span class=\"_ _4\"></span>przyjmuje si\u0119 <span class=\"ff2\">rating ben<span class=\"_ _4\"></span>eficjent<span class=\"_ _4\"></span>a gwarancji<span class=\"_ _3c\"> </span></span></span><div class=\"c w2d0 h1a8 gs1461\"><div class=\"t m0 x11 h8 yfb ff4 fs6 fc0 sc0 ls0 ws0\">Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci <span class=\"ff1\">- a<span class=\"_ _4\"></span>ktywa rzeczow<span class=\"_ _4\"></span>e  </span></div></div><div class=\"c w2d0 h1b2 gs1462\"><div class=\"t m0 x11 h8 yedd ff3 fs6 fc0 sc0 ls0 ws0\">Najistotniejsze <span class=\"_ _11\"> </span>rzeczow<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>aktywa <span class=\"_ _11\"> </span>trwa\u0142e <span class=\"_ _11\"> </span>Grupy <span class=\"_ _11\"> </span>Kapita\u0142owej <span class=\"_ _11\"> </span>stanowi\u0105 <span class=\"_ _11\"> </span>nieruchomo\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _11\"> </span>zwi\u0105zane <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>dzia<span class=\"_ _3\"></span>\u0142alno\u015bci\u0105 <span class=\"_ _11\"> </span>g\u00f3rnicz\u0105 </div><div class=\"t m0 x11 h8 yede ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">hutnicz\u0105, <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>ejmuj\u0105ce <span class=\"_ _0\"></span>grunty <span class=\"_ _f\"></span>w\u0142asne, <span class=\"_ _0\"></span>budynki, <span class=\"_ _0\"></span>obiekty <span class=\"_ _f\"></span>in\u017cynierii <span class=\"_ _0\"></span>wodnej <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>l\u0105dowej<span class=\"_ _3\"></span><span class=\"ff2\">, <span class=\"_ _f\"></span></span>takie <span class=\"_ _0\"></span>jak: <span class=\"_ _0\"></span>kapitalne <span class=\"_ _0\"></span>wyrobiska <span class=\"_ _f\"></span>g\u00f3rnicze<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 yedf ff2 fs6 fc0 sc0 ls10 ws0\">(w<span class=\"ls0\"> <span class=\"ff3\">tym w <span class=\"_ _3\"></span>kopalniach <span class=\"_ _3\"></span>g\u0142\u0119binowyc<span class=\"_ _4\"></span>h: <span class=\"_ _3\"></span>szyby, studnie, <span class=\"_ _3\"></span>sztolnie, <span class=\"_ _3\"></span>chodniki,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>komory g<span class=\"_ _3\"></span>\u0142\u00f3wn<span class=\"_ _4\"></span>e), <span class=\"_ _3\"></span>ruroci\u0105gi podsadzkowe, o<span class=\"_ _3\"></span>dwadniaj\u0105ce </span></span></div><div class=\"t m0 x11 h8 yee0 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">przeciwpo\u017car<span class=\"_ _4\"></span>owe, <span class=\"_ _2f\"> </span>otwory <span class=\"_ _2f\"> </span>piezometryczne, <span class=\"_ _2f\"> </span>linie <span class=\"_ _2f\"> </span>kablowe <span class=\"_ _2f\"> </span>elektroenergetyczn<span class=\"_ _4\"></span>e, <span class=\"_ _2f\"> </span>syg<span class=\"_ _3\"></span><span class=\"ff2\">nalizacyjne <span class=\"_ _2f\"> </span>i <span class=\"_ _2f\"> </span></span>\u015bwiat\u0142owodowe. </span></div><div class=\"t m0 x11 h8 yee1 ff2 fs6 fc0 sc0 ls4c ws0\">Do<span class=\"ls0\"> <span class=\"ff3\">rzeczowych  aktyw\u00f3w  trwa\u0142ych  g\u00f3<span class=\"_ _3\"></span>rni<span class=\"_ _4\"></span>czych  i<span class=\"_ _3\"></span><span class=\"ff2\">  </span>hutniczych  zalicza <span class=\"_ _10\"> </span>si\u0119 <span class=\"_ _10\"> </span>r\u00f3wnie\u017c  koszty <span class=\"_ _10\"> </span>usuwania  nadk\u0142adu  w <span class=\"_ _10\"> </span>kopalniach<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x11 h8 yee2 ff2 fs6 fc0 sc0 ls0 ws0\">odkrywkowych <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span><span class=\"ff3\">maszyny, <span class=\"_ _14\"> </span>urz\u0105dzenia <span class=\"_ _14\"> </span>techniczne, <span class=\"_ _c\"> </span>\u015brodki <span class=\"_ _14\"> </span>transportu <span class=\"_ _c\"> </span>i <span class=\"_ _c\"> </span>inne <span class=\"_ _14\"> </span>ruchome <span class=\"_ _14\"> </span>\u015brodki <span class=\"_ _c\"> </span>trwa\u0142e <span class=\"_ _c\"> </span></span>oraz <span class=\"_ _14\"> </span>prawa </div><div class=\"t m0 x11 h8 yee3 ff2 fs6 fc0 sc0 ls1c ws0\">do<span class=\"ls0\"> <span class=\"ff3\">u\u017cytkowania akt<span class=\"_ _4\"></span>yw\u00f3w ujmow<span class=\"_ _4\"></span>ane zgodnie z <span class=\"_ _4\"></span>MSSF 16<span class=\"_ _4\"></span> Leasing, w <span class=\"_ _4\"></span>tym prawo wi<span class=\"_ _4\"></span>eczysteg<span class=\"_ _4\"></span>o u\u017cytkowania<span class=\"_ _4\"></span> grunt\u00f3w.<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x11 h8 yee4 ff3 fs6 fc0 sc0 ls0 ws0\">Rzeczowe <span class=\"_ _f\"></span>aktywa <span class=\"_ _f\"></span>trwa\u0142e <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>wy\u0142\u0105czeniem <span class=\"_ _f\"></span>prawa <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>u\u017cytkowania<span class=\"ff2\"> <span class=\"_ _f\"></span></span>aktyw\u00f3w<span class=\"ff2\">, <span class=\"_ _f\"></span></span>wyce<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>cenie <span class=\"_ _f\"></span>nabycia/koszcie <span class=\"_ _f\"></span>wytworzenia<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 yee5 ff3 fs6 fc0 sc0 ls0 ws0\">pomniejszonych <span class=\"_ _4\"></span>o skumul<span class=\"_ _4\"></span>owan\u0105 a<span class=\"_ _4\"></span>mortyzacj\u0119 (umorz<span class=\"_ _4\"></span>enie) oraz<span class=\"ff2\"> </span>sk<span class=\"_ _4\"></span>umulowane odp<span class=\"_ _4\"></span>isy z tytu\u0142u u<span class=\"_ _4\"></span>traty wa<span class=\"_ _4\"></span>rto\u015bci <span class=\"ff2\">. </span></div><div class=\"t m0 x11 h8 yee6 ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _1\"> </span>pocz\u0105tkowej <span class=\"_ _1\"> </span>\u015brodk\u00f3w <span class=\"_ _2\"> </span>trwa\u0142ych <span class=\"_ _2\"> </span>Grupa <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _2\"> </span>zdyskontowan<span class=\"_ _4\"></span>e <span class=\"_ _1\"> </span>koszty <span class=\"_ _2\"> </span>likwidacji <span class=\"_ _1\"> </span>\u015brodk\u00f3w <span class=\"_ _2\"> </span>trwa\u0142ych<span class=\"_ _3\"></span><span class=\"ff2\">, <span class=\"_ _1\"> </span></span>kt\u00f3re <span class=\"_ _2\"> </span>b\u0119d\u0105<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 yee7 ff3 fs6 fc0 sc0 ls0 ws0\">ponoszone <span class=\"_ _13\"> </span>po <span class=\"_ _13\"> </span>zako\u0144czeniu<span class=\"ff2\"> </span>dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _13\"> </span>g\u00f3rniczej<span class=\"ff2\"> <span class=\"_ _17\"> </span>podziemn<span class=\"_ _4\"></span>ej <span class=\"_ _13\"> </span>i <span class=\"_ _13\"> </span>odkrywkowej <span class=\"_ _13\"> </span>oraz <span class=\"ff3\">innych <span class=\"_ _17\"> </span>obiekt\u00f3w, <span class=\"_ _13\"> </span>kt\u00f3re <span class=\"_ _13\"> </span>zgodnie </span></span></div><div class=\"t m0 x11 h8 yee8 ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">obowi\u0105zuj\u0105cym <span class=\"_ _f\"></span>prawem <span class=\"_ _1\"> </span>podlegaj\u0105 <span class=\"_ _f\"></span>likwidacji <span class=\"_ _1\"> </span>po</span> <span class=\"ff3\">zako\u0144czeniu <span class=\"_ _0\"></span>dzia\u0142alno\u015bci. <span class=\"_ _0\"></span>Zasady <span class=\"_ _0\"></span>ujmowania <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>wyceny <span class=\"_ _1\"> </span>koszt\u00f3w <span class=\"_ _0\"></span>likwidacj<span class=\"_ _4\"></span>i </span></div><div class=\"t m0 x11 h8 yee9 ff3 fs6 fc0 sc0 ls0 ws0\">przedstawion<span class=\"_ _4\"></span>e s\u0105 w <span class=\"ff2\">Nocie 9.4. <span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 yeea ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>bilansowej <span class=\"_ _3\"></span>\u015brodka <span class=\"_ _3\"></span>trwa\u0142ego <span class=\"_ _3\"></span>ujmuje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>koszty <span class=\"_ _3\"></span>istotn<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>cz\u0119\u015bci <span class=\"_ _3\"></span>sk\u0142adowych, <span class=\"_ _3\"></span>regularnych, <span class=\"_ _3\"></span>znacz\u0105cych <span class=\"_ _3\"></span>przegl\u0105d\u00f3w, </div><div class=\"t m0 x11 h8 yeeb ff3 fs6 fc0 sc0 ls0 ws0\">oraz koszty ist<span class=\"_ _4\"></span>otnych rem<span class=\"_ _4\"></span>ont\u00f3w cykliczny<span class=\"_ _4\"></span>ch, kt\u00f3rych <span class=\"_ _4\"></span>przeprowad<span class=\"_ _4\"></span>zenie warunku<span class=\"_ _4\"></span>je dalsz\u0105<span class=\"_ _4\"></span> mo\u017cliwo\u015b\u0107 <span class=\"_ _4\"></span>u\u017cytkowania <span class=\"_ _4\"></span>aktywa.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 yeec ff3 fs6 fc0 sc0 ls0 ws0\">Cen\u0119 <span class=\"_ _c\"> </span>nabycia/koszt <span class=\"_ _c\"> </span>wytworzenia<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>powi\u0119kszaj\u0105 <span class=\"_ _c\"> </span>koszty <span class=\"_ _d\"> </span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>zewn\u0119trznego <span class=\"_ _c\"> </span>(tj. <span class=\"_ _d\"> </span>odsetki <span class=\"_ _14\"> </span>oraz <span class=\"_ _d\"> </span>r\u00f3\u017cnice <span class=\"_ _c\"> </span>kursowe </div><div class=\"t m0 x11 h8 yeed ff2 fs6 fc0 sc0 ls0 ws0\">sta<span class=\"ff3\">nowi\u0105ce  k<span class=\"_ _4\"></span>orekt\u0119  k<span class=\"_ _4\"></span>osztu <span class=\"_ _12\"> </span>odsetek)  zaci\u0105gni<span class=\"_ _4\"></span>\u0119tego  na<span class=\"_ _4\"></span>  naby<span class=\"_ _4\"></span>cie  lub<span class=\"ff2\"> </span>wytworzenie <span class=\"_ _12\"> </span>dostosowywa<span class=\"_ _4\"></span>nego  sk\u0142a<span class=\"_ _4\"></span>dnika  rz<span class=\"_ _4\"></span>eczowyc<span class=\"_ _4\"></span>h </span></div><div class=\"t m0 x11 h8 yeee ff3 fs6 fc0 sc0 ls0 ws0\">aktyw\u00f3w trwa\u0142ych.<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 yeef ff3 fs6 fc0 sc0 ls0 ws0\">Sk\u0142adniki aktyw\u00f3w<span class=\"_ _4\"></span> z tytu\u0142u prawa do u\u017cytk<span class=\"_ _4\"></span>owania wycenia si<span class=\"_ _4\"></span>\u0119 pocz\u0105tkow<span class=\"_ _4\"></span>o wed\u0142ug kosztu,<span class=\"_ _4\"></span> kt\u00f3ry obejmuje kw<span class=\"_ _4\"></span>ot\u0119 <span class=\"_ _3\"></span>pocz\u0105tkow<span class=\"_ _4\"></span>ej </div><div class=\"t m0 x11 h8 yef0 ff3 fs6 fc0 sc0 ls0 ws0\">wyceny <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ytu<span class=\"_ _4\"></span>\u0142u <span class=\"_ _f\"></span>leasingu, <span class=\"_ _3\"></span>wszelkie <span class=\"_ _f\"></span>op\u0142aty <span class=\"_ _3\"></span>leasingowe <span class=\"_ _3\"></span>zap\u0142acone <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>dacie <span class=\"_ _f\"></span>rozpocz\u0119<span class=\"_ _4\"></span>cia <span class=\"_ _f\"></span>leasingu <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>przed <span class=\"_ _f\"></span>t\u0105 <span class=\"_ _f\"></span>dat\u0105, </div><div class=\"t m0 x11 h8 yef1 ff3 fs6 fc0 sc0 ls0 ws0\">pomniejszone <span class=\"_ _10\"> </span>o <span class=\"_ _11\"> </span>wszelkie <span class=\"_ _11\"> </span>otrzymane <span class=\"_ _10\"> </span>zach\u0119ty <span class=\"_ _11\"> </span>leasingowe, <span class=\"_ _10\"> </span>wszelkie <span class=\"_ _11\"> </span>pocz\u0105tkow<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>koszty <span class=\"_ _10\"> </span>bezpo\u015brednie <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>niesi<span class=\"_ _4\"></span>one <span class=\"_ _11\"> </span>przez </div><div class=\"t m0 x11 h8 yef2 ff2 fs6 fc0 sc0 ls0 ws0\">leasingobio<span class=\"ff3\">rc\u0119 <span class=\"_ _10\"> </span>oraz <span class=\"_ _10\"> </span>szacunek <span class=\"_ _10\"> </span>koszt\u00f3w, <span class=\"_ _10\"> </span>kt\u00f3re <span class=\"_ _11\"> </span>maj\u0105 <span class=\"_ _10\"> </span>zosta\u0107 <span class=\"_ _10\"> </span>poniesione <span class=\"_ _10\"> </span>przez <span class=\"_ _10\"> </span>leasingo<span class=\"_ _3\"></span>biorc\u0119  w <span class=\"_ _11\"> </span>zwi\u0105zku <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>demo<span class=\"_ _3\"></span>nta\u017cem<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 yef3 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">usuni\u0119ciem baz<span class=\"_ _4\"></span>owego sk<span class=\"_ _4\"></span>\u0142adnika a<span class=\"_ _4\"></span>ktyw\u00f3w lub przepr<span class=\"_ _4\"></span>owadzeni<span class=\"_ _4\"></span>em renowacji m<span class=\"_ _4\"></span>iejsca, w kt<span class=\"_ _4\"></span>\u00f3rym si\u0119 <span class=\"_ _4\"></span>znajdowa\u0142.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 yef4 ff3 fs6 fc0 sc0 ls0 ws0\">Prawo <span class=\"_ _f\"></span>wieczystego <span class=\"_ _f\"></span>u\u017cytkowan<span class=\"_ _4\"></span>ia <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>runt\u00f3w <span class=\"_ _3\"></span>wyceniane <span class=\"_ _f\"></span>jest<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span></span>w <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _f\"></span>prawa <span class=\"_ _3\"></span>wie<span class=\"_ _3\"></span>czys<span class=\"_ _4\"></span>tego <span class=\"_ _f\"></span>u\u017cytkowania </div><div class=\"t m0 x11 h8 yef5 ff3 fs6 fc0 sc0 ls0 ws0\">grunt\u00f3w <span class=\"_ _2\"> </span>wycenionego <span class=\"_ _2\"> </span>metod\u0105 <span class=\"_ _2\"> </span>renty <span class=\"_ _2\"> </span>wieczystej <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>wszelkich <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>p\u0142at <span class=\"_ _2\"> </span>leasingowych <span class=\"_ _2\"> </span>zap\u0142aconyc<span class=\"_ _4\"></span>h <span class=\"_ _2\"> </span>w  da<span class=\"_ _4\"></span>cie <span class=\"_ _12\"> </span>ro<span class=\"_ _3\"></span>zpocz<span class=\"_ _4\"></span>\u0119cia <span class=\"_ _2\"> </span>lub </div><div class=\"t m0 x11 h8 yef6 ff3 fs6 fc0 sc0 ls0 ws0\">przed t\u0105 dat\u0105 (w <span class=\"_ _4\"></span>tym p\u0142atn<span class=\"_ _4\"></span>o\u015bci za na<span class=\"_ _4\"></span>bycie tego prawa <span class=\"_ _4\"></span>na rynku).<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 yef7 ff2 fs6 fc0 sc0 ls0 ws0\">Po <span class=\"_ _0\"></span><span class=\"ff3\">pocz\u0105tkowym <span class=\"_ _0\"></span>uj\u0119ciu <span class=\"_ _0\"></span>sk\u0142adnik <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _1\"> </span>prawa <span class=\"_ _f\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>u\u017cytko<span class=\"_ _4\"></span>wania, <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>wy\u0142\u0105czeniem <span class=\"_ _0\"></span>prawa <span class=\"_ _0\"></span>wieczystego <span class=\"_ _0\"></span>u\u017cytkowania<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 yef8 ff3 fs6 fc0 sc0 ls0 ws0\">grunt\u00f3w <span class=\"_ _11\"> </span>wycenionego <span class=\"_ _11\"> </span>metod\u0105 <span class=\"_ _15\"> </span>renty <span class=\"_ _11\"> </span>wieczystej, <span class=\"_ _15\"> </span>wycenia <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _15\"> </span>wed\u0142ug <span class=\"_ _15\"> </span>kosztu <span class=\"_ _11\"> </span>pomniejszonego <span class=\"_ _11\"> </span>o <span class=\"_ _15\"> </span>skumulowane <span class=\"_ _11\"> </span>odpisy </div><div class=\"t m0 x11 h8 yef9 ff2 fs6 fc0 sc0 ls0 ws0\">amortyzacyjne <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>skumul<span class=\"_ _4\"></span>owane <span class=\"_ _f\"></span>odpisy <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>t<span class=\"ff3\">ytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _f\"></span>warto\u015bci, <span class=\"_ _f\"></span>skorygowanego <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>warto\u015b\u0107 <span class=\"_ _0\"></span>aktualizacji <span class=\"_ _f\"></span>wyceny <span class=\"_ _0\"></span>zobowi\u0105z<span class=\"_ _4\"></span>ania </span></div><div class=\"t m0 x11 h8 yefa ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u leasin<span class=\"_ _4\"></span>gu.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 y527 ff4 fs6 fc2 sc0 ls0 ws0\">Odpis\u00f3w amortyzacyjnyc<span class=\"_ _4\"></span>h <span class=\"ff3 fc0\">od \u015brodk\u00f3w trwa\u0142ych (z wy\u0142\u0105czeniem grunt\u00f3w<span class=\"ff2\"> <span class=\"_ _3\"></span></span>i prawa wieczystego u\u017cytkowania<span class=\"_ _4\"></span> grunt\u00f3w<span class=\"ff2\">) Grupa </span></span></div><div class=\"t m0 x11 h8 y528 ff3 fs6 fc0 sc0 ls0 ws0\">dokonuje, <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>zale\u017cno\u015bci <span class=\"_ _11\"> </span>od<span class=\"ff2\"> <span class=\"_ _15\"> </span>wzorca <span class=\"_ _11\"> </span>konsumowan</span>ia <span class=\"_ _11\"> </span>korzy\u015bci <span class=\"_ _11\"> </span>ekonomicznych <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>danego <span class=\"_ _11\"> </span>sk\u0142<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>nika <span class=\"_ _11\"> </span>rzeczowych <span class=\"_ _11\"> </span>aktyw\u00f3w </div><div class=\"t m0 x11 h8 yefb ff3 fs6 fc0 sc0 ls0 ws0\">trwa\u0142ych:<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h53 yefc fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff4 fc2\">metod\u0105 amortyzacji liniowej,</span><span class=\"ff1\"> <span class=\"ff3\">dla <span class=\"_ _3\"></span>sk\u0142adnik\u00f3w, kt\u00f3re s\u0105 <span class=\"_ _3\"></span>wykorzy<span class=\"_ _4\"></span>stywane w procesie <span class=\"_ _3\"></span>produ<span class=\"_ _4\"></span>kcji w<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">r\u00f3wnomiernym stopniu </span></span></span></span></span></div><div class=\"t m0 x6b h8 yefd ff3 fs6 fc0 sc0 ls0 ws0\">w ca\u0142ym okresi<span class=\"_ _4\"></span>e ich u\u017cytkowania<span class=\"_ _4\"></span>, ora<span class=\"_ _4\"></span>z<span class=\"ff1\"> </span></div><div class=\"t m0 x11 h53 yefe fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff4 fc2\">metod\u0105 <span class=\"_ _3\"></span>amortyz<span class=\"_ _4\"></span>acji naturalnej (<span class=\"_ _3\"></span>metod<span class=\"_ _4\"></span>\u0105 <span class=\"_ _3\"></span>jednoste<span class=\"_ _4\"></span>k <span class=\"_ _3\"></span>produ<span class=\"_ _4\"></span>kcji)<span class=\"ff1 fc0\">,<span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ff3\">dla sk\u0142adnik\u00f3w w <span class=\"_ _3\"></span>odniesieniu do <span class=\"_ _3\"></span>kt\u00f3rych konsumpcja<span class=\"_ _4\"></span> </span></span></span></span></span></div><div class=\"t m0 x6b h8 yeff ff3 fs6 fc0 sc0 ls0 ws0\">korzy\u015bci <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>onomicznych <span class=\"_ _f\"></span>jest <span class=\"_ _0\"></span>bezpo\u015bredn<span class=\"_ _4\"></span>io <span class=\"_ _0\"></span>powi\u0105zana <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>ilo<span class=\"_ _3\"></span>\u015bci\u0105 <span class=\"_ _f\"></span>wydobytej <span class=\"_ _f\"></span>kopaliny <span class=\"_ _0\"></span>ze<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span></span>z\u0142o\u017ca <span class=\"_ _0\"></span>lub<span class=\"ff2\"> <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span></span>ilo\u015bci\u0105 <span class=\"_ _0\"></span>wytworzonych<span class=\"_ _4\"></span> </div><div class=\"t m0 x6b h8 yf00 ff2 fs6 fc0 sc0 ls0 ws0\">jednostek produkcji <span class=\"_ _3\"></span>i <span class=\"ff3\">wydobycie to<span class=\"_ _3\"></span> lub <span class=\"_ _3\"></span>produkcja nie <span class=\"_ _3\"></span>s\u0105 r\u00f3wnomierne w <span class=\"_ _3\"></span>ca\u0142ym okresie <span class=\"_ _3\"></span>ich u\u017cytkowania. W <span class=\"_ _3\"></span>szczeg\u00f3ln<span class=\"_ _4\"></span>o\u015bci </span></div><div class=\"t m0 x6b h8 yf01 ff3 fs6 fc0 sc0 ls0 ws0\">dotyczy <span class=\"_ _2\"> </span>to <span class=\"_ _2\"> </span>budynk\u00f3w  i <span class=\"_ _2\"> </span>budowli<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>kopal\u0144, <span class=\"_ _2\"> </span>jak  r\u00f3wn<span class=\"_ _4\"></span>ie\u017c <span class=\"_ _2\"> </span>maszyn <span class=\"_ _2\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>urz\u0105dz<span class=\"_ _4\"></span>e\u0144 <span class=\"_ _2\"> </span>g<span class=\"_ _3\"></span>\u00f3rnicz<span class=\"_ _4\"></span>ych <span class=\"_ _2\"> </span>z  w<span class=\"_ _4\"></span>yj\u0105tkie<span class=\"_ _4\"></span>m <span class=\"_ _2\"> </span>sk\u0142adnik\u00f3w <span class=\"_ _12\"> </span>aktyw<span class=\"_ _4\"></span>\u00f3w </div><div class=\"t m0 x6b h8 yf02 ff3 fs6 fc0 sc0 ls0 ws0\">eksploatowany<span class=\"_ _4\"></span>ch  w  hutach,  gdzie  okres  u\u017cy<span class=\"_ _4\"></span>tkowania  wynika  z  okres\u00f3w  ek<span class=\"_ _4\"></span>onomicznej  u\u017cyte<span class=\"_ _4\"></span>czno\u015bci  poszczeg<span class=\"_ _4\"></span>\u00f3lnych </div><div class=\"t m0 x6b h8 yf03 ff3 fs6 fc0 sc0 ls0 ws0\">sk\u0142adnik\u00f3w akty<span class=\"_ _4\"></span>w\u00f3w. <span class=\"ff1\"> </span></div><div class=\"t m0 x11 h8 yf04 ff3 fs6 fc0 sc0 ls0 ws0\">Okresy <span class=\"_ _11\"> </span>eksploatacji <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>tym <span class=\"_ _11\"> </span>samym <span class=\"_ _11\"> </span>st<span class=\"_ _3\"></span>awki <span class=\"_ _11\"> </span>amortyza<span class=\"_ _4\"></span>cyjne <span class=\"_ _11\"> </span>\u015brodk\u00f3w <span class=\"_ _11\"> </span>trwa\u0142ych <span class=\"_ _11\"> </span>funkcjonuj\u0105cych <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>ci\u0105gu <span class=\"_ _11\"> </span>technologicznym </div><div class=\"t m0 x11 h8 y564 ff3 fs6 fc0 sc0 ls0 ws0\">produkcji <span class=\"_ _2\"> </span>miedzi, <span class=\"_ _2\"> </span>dostosowane <span class=\"_ _2\"> </span>s\u0105  do <span class=\"_ _2\"> </span>plan\u00f3w <span class=\"_ _12\"> </span>zako\u0144czenia <span class=\"_ _2\"> </span>dzia\u0142alno\u015bci,<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>a  w <span class=\"_ _2\"> </span>przypadku <span class=\"_ _2\"> </span>prawa <span class=\"_ _2\"> </span>do  u\u017cytkowania <span class=\"_ _2\"> </span>aktyw\u00f3w </div><div class=\"t m0 x11 h8 y565 ff2 fs6 fc0 sc0 ls1c ws0\">do<span class=\"ls0\"> <span class=\"ff3\">wcze\u015bniejszej z dw\u00f3ch <span class=\"_ _3\"></span>dat \u2013</span> <span class=\"_ _3\"></span><span class=\"ff3\">daty zako\u0144czenia okresu ekonomiczneg<span class=\"_ _4\"></span>o u\u017cytkowania lub <span class=\"_ _3\"></span>daty ko\u0144ca okresu <span class=\"_ _3\"></span>leasin<span class=\"_ _4\"></span>gu, chyba </span></span></div><div class=\"t m0 x11 h8 y566 ff3 fs6 fc0 sc0 ls0 ws0\">\u017ce <span class=\"_ _1\"> </span>w\u0142asno\u015b\u0107 <span class=\"_ _1\"> </span>danego <span class=\"_ _1\"> </span>sk\u0142adnika <span class=\"_ _1\"> </span>zostanie <span class=\"_ _1\"> </span>przeniesiona <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>Grup\u0119<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>przed <span class=\"_ _1\"> </span>ko<span class=\"_ _3\"></span>\u0144cem <span class=\"_ _0\"></span>okresu <span class=\"_ _1\"> </span>leasingu, <span class=\"_ _1\"> </span>wte<span class=\"_ _3\"></span><span class=\"ff2\">dy <span class=\"_ _1\"> </span>stawki <span class=\"_ _1\"> </span>amortyzacj<span class=\"_ _4\"></span>i </span></div><div class=\"t m0 x11 h8 y567 ff3 fs6 fc0 sc0 ls0 ws0\">dostosowane s\u0105 <span class=\"_ _4\"></span>do ko\u0144ca okr<span class=\"_ _4\"></span>esu sz<span class=\"_ _4\"></span>acowanego ek<span class=\"_ _4\"></span>onomiczneg<span class=\"_ _4\"></span>o u\u017cytkowania <span class=\"_ _4\"></span>danego aktywa<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y568 ff3 fs6 fc0 sc0 ls0 ws0\">Dla  po<span class=\"_ _4\"></span>szczeg\u00f3lnych <span class=\"_ _2\"> </span>grup <span class=\"_ _12\"> </span>\u015brodk\u00f3w <span class=\"_ _2\"> </span>trwa\u0142ych  przyj\u0119t<span class=\"_ _4\"></span>o  okr<span class=\"_ _4\"></span>esy <span class=\"_ _12\"> </span>u\u017cytk<span class=\"_ _4\"></span>owania<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>oszacowane <span class=\"_ _2\"> </span>na  podstawie <span class=\"_ _2\"> </span>oczekiwaneg<span class=\"_ _4\"></span>o  \u017cyc<span class=\"_ _4\"></span>ia </div><div class=\"t m0 x11 h8 yf05 ff2 fs6 fc0 sc0 ls0 ws0\">kopal<span class=\"ff3\">\u0144 i hut</span> z <span class=\"ff3\">uw<span class=\"_ _4\"></span>zgl\u0119dnieniem z<span class=\"_ _6\"></span>awarto\u015b<span class=\"_ _3\"></span>ci <span class=\"_ _4\"></span>z\u0142o\u017ca, w nast\u0119pu<span class=\"_ _4\"></span>j\u0105cych <span class=\"_ _4\"></span>przedzia\u0142ach:<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 yca ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div>Dla \u015brodk\u00f3w trwa<span class=\"_ _4\"></span>\u0142ych w\u0142asnyc<span class=\"_ _4\"></span>h:<span class=\"ff2\"> </span>Grupa Rodzaj \u015brodka trwa<span class=\"_ _4\"></span>\u0142ego<span class=\"ff2\"> </span>Ca\u0142kowity okres u\u017c<span class=\"_ _4\"></span>ytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Budynki, budowl<span class=\"_ _4\"></span>e i grunty Grunty Nie podlegaj\u0105 am<span class=\"_ _4\"></span>ortyzacji<span class=\"ff2\"> </span>Budynki: -<span class=\"ffc\"> <span class=\"_ _c\"> </span></span>budynki w hutach i k<span class=\"_ _4\"></span>opalniach,<span class=\"_ _4\"></span> -<span class=\"ffc\"> <span class=\"_ _c\"> </span></span>wiaty, zbiorniki, kont<span class=\"_ _4\"></span>enerowe r<span class=\"_ _4\"></span>ozdzielnie 40<span class=\"ls0\">-100 lat </span>20<span class=\"ls0\">-30 lat </span>Kapitalne wyrobi<span class=\"_ _4\"></span>ska g\u00f3rnicze<span class=\"ff2\"> </span>22<span class=\"ls0\">-90 lat </span>Ruroci\u0105gi:<span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">podsadzkowe do pr<span class=\"_ _4\"></span>zesy\u0142u piask<span class=\"_ _4\"></span>u z <span class=\"_ _4\"></span>wod\u0105,<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">technologiczne, o<span class=\"_ _4\"></span>dwadniaj\u0105ce, <span class=\"ff2\">g<span class=\"_ _4\"></span>azowe, </span></span></span>przeciwpo\u017carow<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>             <span class=\"_ _4\"></span>               6-9 <span class=\"_ _4\"></span>lat 22<span class=\"ls0\">-90 lat </span>Linie kablowe el<span class=\"_ _4\"></span>ektroenerg<span class=\"_ _4\"></span>etyczne, sygnalizacyjn<span class=\"_ _4\"></span>e i \u015bwiat\u0142owod<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span>10<span class=\"ls0\">-70 lat </span>Urz\u0105dzenia techniczne, <span class=\"_ _22\"> </span>maszyny, \u015brodki<span class=\"ff2\"> transportu </span>i <span class=\"ff3\">inne \u015brodki tr<span class=\"_ _4\"></span>wa\u0142e<span class=\"ff2\"> </span></span>Urz\u0105dzenia technicz<span class=\"_ _4\"></span>ne i ma<span class=\"_ _4\"></span>szyny:<span class=\"ff2\"> </span>- samojezdne maszyn<span class=\"_ _4\"></span>y <span class=\"ff3\">g\u00f3rnicze,<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span>  <span class=\"ls0\">obudowy kopalniane<span class=\"_ _4\"></span> </span>- <span class=\"ff3\">przeno\u015bniki ta\u015bm<span class=\"_ _4\"></span>owe, wa<span class=\"_ _4\"></span>gi przeno\u015bnik<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span></span>- rozdzielnice, rozdz<span class=\"_ _4\"></span>ielnie   4-10 lat 10<span class=\"ls0\">-66 lat </span>4-50 lat \u015arodki transport<span class=\"_ _4\"></span>u:<span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">lokomotywy do<span class=\"_ _4\"></span>\u0142owe elektryczn<span class=\"_ _4\"></span>e,<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span></span>wozy kopalnian<span class=\"_ _4\"></span>e, szynowe, <span class=\"_ _4\"></span>cysterny, platformy d<span class=\"_ _4\"></span>o transportu -<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">w\u00f3zki jezdne, wid\u0142ow<span class=\"_ _4\"></span>e, akumula<span class=\"_ _4\"></span>torowe<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">samochody osob<span class=\"_ _4\"></span>owe, ci\u0119\u017carow<span class=\"_ _4\"></span>e, specjalne<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">lokomotywy do<span class=\"_ _4\"></span>\u0142owe spalinow<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span></span></span>20<span class=\"ls0\">-50 lat </span>7-35 lat 7-22 lat 5-22 lat 10<span class=\"ls0\">-20 lat </span>Inne \u015brodki trwa\u0142<span class=\"_ _4\"></span>e, w tym nar<span class=\"_ _4\"></span>z\u0119dzia <span class=\"_ _4\"></span>i przyrz\u0105dy<span class=\"ff2\"> </span>5-25 lat          <span class=\"ff3\">Koszty z<span class=\"_ _4\"></span>dejmowania   <span class=\"_ _4\"></span>      Ca\u0142kowity <span class=\"_ _4\"></span>okres u\u017cytk<span class=\"_ _4\"></span>owania uza<span class=\"_ _4\"></span>le\u017cniony jest <span class=\"_ _4\"></span>od oczekiwan<span class=\"_ _4\"></span>ej<span class=\"ff2\"> </span></span>         <span class=\"ff3\">na<span class=\"_ _4\"></span>dk\u0142adu            <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>d\u0142ugo\u015bci \u017cycia kopalni, kt\u00f3r<span class=\"_ _4\"></span>ej dotyc<span class=\"_ _4\"></span>zy nadk\u0142ad:<span class=\"ff2\"> </span></span>             <span class=\"_ _4\"></span>                     <span class=\"_ _4\"></span>                     - R<span class=\"_ _4\"></span>obinson      <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                          <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                      <span class=\"_ _4\"></span>      14 lat              <span class=\"_ _4\"></span>                     <span class=\"_ _4\"></span>                     - C<span class=\"_ _4\"></span>arlota      <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                        <span class=\"_ _4\"></span>                            <span class=\"_ _4\"></span>        2 lata Poszczeg\u00f3lne istotne <span class=\"_ _3\"></span>cz\u0119\u015bci sk\u0142<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>dowe <span class=\"_ _3\"></span>\u015brodka trwa\u0142ego <span class=\"_ _3\"></span>(istotne komponenty), <span class=\"_ _3\"></span>kt\u00f3rych okres <span class=\"_ _3\"></span>u\u017cytkowania r\u00f3\u017cni <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>od <span class=\"_ _3\"></span>okresu u\u017cytkowania <span class=\"_ _1d\"> </span>ca\u0142ego <span class=\"_ _22\"> </span>\u015brodka <span class=\"_ _22\"> </span>trwa\u0142ego, <span class=\"_ _22\"> </span>amortyz<span class=\"_ _4\"></span>owane <span class=\"_ _1d\"> </span>s\u0105 <span class=\"_ _22\"> </span>o<span class=\"_ _3\"></span>dr\u0119bn<span class=\"_ _4\"></span>ie, <span class=\"_ _22\"> </span>przy <span class=\"_ _1d\"> </span>zastosowaniu <span class=\"_ _22\"> </span>stawek <span class=\"_ _22\"> </span><span class=\"ff2\">amortyzacyjnych </span>odzwierciedlaj\u0105cy<span class=\"_ _4\"></span>ch przewidy<span class=\"_ _4\"></span>wany okres ich <span class=\"_ _4\"></span>u\u017cytkowania.<span class=\"ff2\"> </span>Dla rzeczowych <span class=\"_ _4\"></span>aktyw\u00f3w tr<span class=\"_ _4\"></span>wa\u0142ych z<span class=\"_ _4\"></span> tytu\u0142u prawa do u\u017c<span class=\"_ _4\"></span>ytkowania <span class=\"_ _6\"></span>akty<span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>\u00f3w:<span class=\"ff2\"> </span>Grupa Rodzaj prawa <span class=\"_ _4\"></span>do u\u017cytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Ca\u0142kowity okres u\u017c<span class=\"_ _4\"></span>ytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Budynki, budowl<span class=\"_ _4\"></span>e i grunty Prawo wieczyst<span class=\"_ _4\"></span>ego u\u017cytkowania <span class=\"_ _6\"></span>g<span class=\"_ _3\"></span>runt<span class=\"_ _4\"></span>\u00f3w      <span class=\"_ _4\"></span>       <span class=\"ff2\"> </span>wyceniane met<span class=\"_ _4\"></span>od\u0105 renty wie<span class=\"_ _4\"></span>czystej<span class=\"ff2\"> </span>        Nie podle<span class=\"_ _4\"></span>ga amortyzacji<span class=\"_ _4\"></span> S\u0142u\u017cebno\u015b\u0107 prz<span class=\"_ _4\"></span>esy\u0142u<span class=\"ff2\"> </span>6-54 lat (okres amortyz<span class=\"_ _4\"></span>acji jest zale\u017cny <span class=\"_ _4\"></span><span class=\"ff2\"> </span>od okresu amor<span class=\"_ _4\"></span>tyzacji sk<span class=\"_ _4\"></span>\u0142adnika aktyw\u00f3w w zwi\u0105<span class=\"_ _4\"></span>zku z kt\u00f3rym s\u0142u\u017cebno\u015b\u0107 zos<span class=\"_ _4\"></span>ta\u0142a ustanowi<span class=\"_ _4\"></span>ona)<span class=\"ff2\"> </span>Nieruchomo\u015bci <span class=\"_ _4\"></span>gruntowe  <span class=\"_ _4\"></span>       <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>                 <span class=\"ff2\"> </span>5-30 lat Budynki i budow<span class=\"_ _4\"></span>le      <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>           3-5 lat Zespo\u0142y kompu<span class=\"_ _4\"></span>terowe  <span class=\"_ _4\"></span>               <span class=\"_ _4\"></span>                        <span class=\"_ _4\"></span>            <span class=\"ff2\"> </span>3 lata Urz\u0105dzenia techniczne, <span class=\"_ _22\"> </span>maszyny, \u015brodki<span class=\"ff2\"> transportu </span>i <span class=\"ff3\">inne \u015brodki tr<span class=\"_ _4\"></span>wa\u0142e<span class=\"ff2\"> </span></span>Maszyny i ur<span class=\"_ _4\"></span>z\u0105dzenia technicz<span class=\"_ _4\"></span>ne   <span class=\"_ _4\"></span>                      <span class=\"_ _4\"></span>      <span class=\"ff2\"> </span>3-4 lat \u015arodki transport<span class=\"_ _4\"></span>u     <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                  <span class=\"ff2\"> </span>3 lata Wyposa\u017cenie i <span class=\"_ _4\"></span>pozosta\u0142e  <span class=\"_ _4\"></span>            <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>                   <span class=\"ff2\"> </span>5 lat <div class=\"c w2d0 h126 gs1490\"><div class=\"t m0 x11 h8 y3e9 ff4 fs6 fc0 sc0 ls0 ws0\">Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci <span class=\"ff1\">- a<span class=\"_ _4\"></span>ktywa niemat<span class=\"_ _4\"></span>erialne </span></div></div><div class=\"c w2d0 h1bb gs1491\"><div class=\"t m0 x11 h8 yf27 ff3 fs6 fc0 sc0 ls0 ws0\">Aktywa  niematerialne  g\u00f3rnicz<span class=\"_ _4\"></span>e  i  hutnicze  obejmuj\u0105  przede  wszystkim:  aktywa  z  tytu\u0142u  poszukiwania  i  oceny <span class=\"_ _19\"> </span>zasob\u00f3w </div><div class=\"t m0 x11 h8 yf1b ff2 fs6 fc0 sc0 ls0 ws0\">mineralnych ora<span class=\"_ _4\"></span>z prawa <span class=\"_ _4\"></span>do wody w Chile. <span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 yf28 ff3 fs6 fc0 sc0 ls0 ws0\">Aktywa z tytu\u0142u <span class=\"_ _4\"></span>poszukiwania <span class=\"_ _4\"></span>i oceny zas<span class=\"_ _4\"></span>ob\u00f3w mineralny<span class=\"_ _4\"></span>ch<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y884 ff3 fs6 fc0 sc0 ls0 ws0\">W ramach <span class=\"_ _4\"></span>aktyw\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u poszukiwania <span class=\"_ _4\"></span>i oceny zasob\u00f3w m<span class=\"_ _4\"></span>iner<span class=\"_ _4\"></span>alnych kwalifikowan<span class=\"_ _4\"></span>e s\u0105 nak\u0142ady <span class=\"_ _4\"></span>na:<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h53 y885 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">pr<span class=\"_ _4\"></span>ojekty rob\u00f3t g<span class=\"_ _4\"></span>eologicznych,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x11 h53 y886 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">uz<span class=\"_ _4\"></span>yskanie decyzji \u015br<span class=\"_ _4\"></span>odowisk<span class=\"_ _4\"></span>owych,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x11 h53 yf29 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">uz<span class=\"_ _4\"></span>yskanie konc<span class=\"_ _4\"></span>esji i u\u017cytkowania<span class=\"_ _4\"></span> g\u00f3rnicz<span class=\"_ _4\"></span>ego na poszukiwania<span class=\"_ _4\"></span> geo<span class=\"_ _4\"></span>logiczne,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x11 h53 y888 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">r<span class=\"_ _4\"></span>ealizacj\u0119 <span class=\"_ _3\"></span>rob\u00f3t <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>prac <span class=\"_ _3\"></span>wiertniczych <span class=\"_ _3\"></span>(wie<span class=\"_ _3\"></span>rc<span class=\"_ _4\"></span>enia, <span class=\"_ _3\"></span>badania <span class=\"_ _f\"></span>geofizyczne, <span class=\"_ _3\"></span>hydrogeologicz<span class=\"_ _4\"></span>ne, <span class=\"_ _3\"></span>obs\u0142uga <span class=\"_ _3\"></span>geologiczna, <span class=\"_ _3\"></span>analityka,<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x49 h8 y889 ff2 fs6 fc0 sc0 ls0 ws0\">geotechnika, itd<span class=\"_ _4\"></span>.), </div><div class=\"t m0 x11 h53 y88a fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff2\">z<span class=\"_ _4\"></span>akup informacji g<span class=\"_ _4\"></span>eologicznych,<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x11 h53 yf2a fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff2\">wykonani<span class=\"_ _4\"></span>e dokumen<span class=\"_ _4\"></span>tacji ge<span class=\"_ _4\"></span>ologicznej i jej z<span class=\"_ _4\"></span>atwierdzen<span class=\"_ _4\"></span>ie, </span></span></div><div class=\"t m0 x11 h53 yf20 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff2\">wykonani<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>oceny <span class=\"_ _0\"></span>ekonomiczn<span class=\"_ _4\"></span>o-<span class=\"ff3\">technicznej <span class=\"_ _0\"></span>zasob\u00f3w <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>potrzeb <span class=\"_ _0\"></span>decyzji <span class=\"_ _0\"></span>o <span class=\"_ _1\"> </span>wniosk</span>owanie <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>koncesje <span class=\"_ _0\"></span>na <span class=\"ff3\">eksploatacj<span class=\"_ _4\"></span>\u0119 </span></span></span></div><div class=\"t m0 x49 h8 y903 ff3 fs6 fc0 sc0 ls0 ws0\">g\u00f3rnicz\u0105,<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h53 y573 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">koszt<span class=\"_ _4\"></span>y zu\u017cycia ur<span class=\"_ _4\"></span>z\u0105dze\u0144 i spr<span class=\"_ _4\"></span>z\u0119tu (rzeczow<span class=\"_ _4\"></span>e aktywa trwa<span class=\"_ _4\"></span>\u0142e) s\u0142u\u017c\u0105ceg<span class=\"_ _4\"></span>o do prowadz<span class=\"_ _4\"></span>enia prac poszu<span class=\"_ _4\"></span>kiwawczych.<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x11 h8 y574 ff3 fs6 fc0 sc0 ls0 ws0\">Nak\u0142ady <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>akty<span class=\"_ _3\"></span>wa <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _1\"> </span>poszukiwania <span class=\"_ _0\"></span>i <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>ceny <span class=\"_ _0\"></span>zasob\u00f3w <span class=\"_ _0\"> </span>mineralnych <span class=\"_ _0\"></span>wycenia <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>wysoko\u015bci <span class=\"_ _0\"></span>kosztu <span class=\"_ _1\"> </span>pomniej<span class=\"ff2\">szonego </span></div><div class=\"t m0 x11 h8 ydab ff2 fs6 fc0 sc0 ls0 ws0\">o skumulowane <span class=\"_ _4\"></span>odpisy z <span class=\"ff3\">tytu<span class=\"_ _4\"></span>\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci i ujmuj<span class=\"_ _4\"></span>e si\u0119 je jako<span class=\"_ _4\"></span> warto\u015bci niema<span class=\"_ _4\"></span>terialne ni<span class=\"_ _4\"></span>eoddane do u\u017c<span class=\"_ _4\"></span>ytkowania.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 y2a4 ff3 fs6 fc0 sc0 ls0 ws0\">Testy na utrat\u0119 war<span class=\"_ _4\"></span>to\u015bci na <span class=\"_ _4\"></span>pojedynczej j<span class=\"_ _4\"></span>ednostce (pr<span class=\"_ _4\"></span>ojekcie) Gr<span class=\"_ _4\"></span>upa prz<span class=\"_ _4\"></span>eprowadza obowi\u0105zk<span class=\"_ _4\"></span>owo<span class=\"_ _4\"></span> z chwil\u0105:<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h53 y2a5 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff2\">wyka<span class=\"_ _4\"></span>zania <span class=\"ff3\">techniczn<span class=\"_ _4\"></span>ej wykonaln<span class=\"_ _4\"></span>o\u015bci i k<span class=\"_ _4\"></span>omercyjnej z<span class=\"_ _4\"></span>asadno\u015bci wy<span class=\"_ _4\"></span>dobywania z<span class=\"_ _4\"></span>asob\u00f3w mineraln<span class=\"_ _4\"></span>ych, <span class=\"_ _4\"></span>oraz<span class=\"ff2\"> </span></span></span></span></div><div class=\"t m0 x11 h53 y3f4 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">gdy <span class=\"_ _3\"></span>fakty <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>okoliczno\u015bci <span class=\"_ _3\"></span>wskazuj\u0105, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _f\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>bilansowa <span class=\"_ _f\"></span>aktyw\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _f\"></span>poszukiwania <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>ceny<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>zasob\u00f3w <span class=\"_ _f\"></span>mineralny<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x49 h8 y3f8 ff3 fs6 fc0 sc0 ls0 ws0\">mo\u017ce przewy\u017csz<span class=\"_ _4\"></span>a\u0107 ich wart<span class=\"_ _4\"></span>o\u015b\u0107 odzyskiwaln\u0105.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y347 ff2 fs6 fc0 sc0 ls0 ws0\">Ewentualne <span class=\"_ _0\"></span><span class=\"ff3\">odpisy <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _2\"> </span>przed <span class=\"_ _0\"></span>dokonaniem <span class=\"_ _0\"></span>przeklasyfikowa<span class=\"_ _4\"></span>nia <span class=\"_ _1\"> </span>wynikaj\u0105cego <span class=\"_ _0\"></span>z <span class=\"_ _1\"> </span>wykazania <span class=\"_ _0\"></span>technicznej <span class=\"_ _1\"> </span>wykonalno<span class=\"_ _4\"></span>\u015bci </span></div><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">ekonomiczn<span class=\"_ _4\"></span>ej zasadno\u015bci wyd<span class=\"_ _4\"></span>obywania za<span class=\"_ _4\"></span>sob\u00f3w min<span class=\"_ _4\"></span>eralnych. <span class=\"ff2\"> </span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span></div></div><div class=\"c w2d0 he8 gs1492\"><div class=\"t m0 x11 h8 y44 ff4 fs6 fc0 sc0 ls0 ws0\">Wa\u017cne oszacow<span class=\"_ _4\"></span>ania,  za\u0142<span class=\"_ _4\"></span>o\u017cenia i <span class=\"_ _4\"></span>os\u0105dy<span class=\"ff1\"> </span></div></div><div class=\"c w2d0 h1bc gs1493\"><div class=\"t m0 x11 h8 yf2d ff3 fs6 fc0 sc0 ls0 ws0\">Wa\u017cne  oszacowania  i  za\u0142o\u017cenia  dotycz\u0105ce  utraty  warto\u015bci  rzeczowych  i  niematerialn<span class=\"_ _4\"></span>ych  aktyw\u00f3w <span class=\"_ _10\"> </span>trwa\u0142ych  g\u00f3rniczych </div><div class=\"t m0 x11 h8 yf2e ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">hutniczych z<span class=\"_ _4\"></span>osta\u0142y zaprez<span class=\"_ _4\"></span>entowane w <span class=\"_ _4\"></span>Nocie 3.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 yf2f ff3 fs6 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 netto <span class=\"_ _3\"></span>rzecz<span class=\"_ _4\"></span>owych aktyw\u00f3w g\u00f3rniczych <span class=\"_ _3\"></span>i hutniczych podlegaj\u0105cych amortyzacji metod\u0105 natura<span class=\"_ _3\"></span>ln\u0105 wynios\u0142a na <span class=\"_ _3\"></span>dzie\u0144 </div><div class=\"t m0 x11 h8 y70c ff2 fs6 fc0 sc0 lse ws0\">31<span class=\"ls0\"> grudnia </span>2023<span class=\"ls0\"> r<span class=\"_ _4\"></span>. 1 <span class=\"lse\">156 </span>mln <span class=\"ff3\">PLN (na dzie\u0144 31</span> gr<span class=\"_ _4\"></span>udnia 20<span class=\"lse\">22</span> r<span class=\"_ _4\"></span>. 1 694 mln <span class=\"_ _4\"></span>PLN). </span></div></div>Zasady <span class=\"ff4\">rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></span>Pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _11\"> </span>rzeczowe <span class=\"_ _15\"> </span>aktywa <span class=\"_ _11\"> </span></span>trwa\u0142e<span class=\"ff2\"> <span class=\"_ _15\"> </span></span>wycenia <span class=\"_ _11\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>cenie <span class=\"_ _11\"> </span>nabycia/koszc<span class=\"ff2\">ie <span class=\"_ _15\"> </span>wytworzenia <span class=\"_ _11\"> </span>pomniejszonych <span class=\"_ _11\"> </span>o skumulowan</span>\u0105<span class=\"ff2\"> </span>amortyzac<span class=\"ff3\">j\u0119 <span class=\"_ _3\"></span>(umorz<span class=\"_ _4\"></span>enie)<span class=\"ff2\"> <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>skumulowane <span class=\"_ _3\"></span></span>odpisy <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u <span class=\"_ _3\"></span>utraty warto\u015bci.<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>Odpis\u00f3w <span class=\"_ _3\"></span>amortyzac<span class=\"_ _4\"></span>yjnych <span class=\"_ _3\"></span>dokonuj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>metod\u0105<span class=\"_ _3c\"> </span></span>liniow\u0105. <span class=\"ff2\"> </span>Dla poszczeg<span class=\"_ _4\"></span>\u00f3lnych grup \u015bro<span class=\"_ _4\"></span>dk\u00f3w trwa\u0142ych pr<span class=\"_ _4\"></span>zyj\u0119to <span class=\"_ _4\"></span>okresy u\u017cytk<span class=\"_ _4\"></span>owania w na<span class=\"_ _4\"></span>st\u0119puj\u0105cych pr<span class=\"_ _4\"></span>zedzia\u0142ach:<span class=\"ff2\"> </span>Grupa Ca\u0142kowity okres u<span class=\"ff3\">\u017cytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span>Budynki i budow<span class=\"_ _4\"></span>le 25<span class=\"ls0\">-60 lat </span>Urz\u0105dzenia technicz<span class=\"_ _4\"></span>ne i <span class=\"ff2\">masz<span class=\"_ _4\"></span>yny </span>4-15 lat \u015arodki transport<span class=\"_ _4\"></span>u<span class=\"ff2\"> </span>3-14 lat Inne \u015brodki trwa\u0142<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span>5-10 lat<span class=\"_ _3c\"> </span> Warto\u015bci <span class=\"_ _14\"> </span>niematerialn<span class=\"_ _4\"></span>e <span class=\"_ _14\"> </span>wykazane <span class=\"_ _14\"> </span>jako <span class=\"_ _14\"> </span>\u201epozosta\u0142e <span class=\"_ _15\"> </span>warto\u015bci <span class=\"_ _14\"> </span>niematerialne\u201d <span class=\"_ _14\"> </span>obejmuj\u0105 <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>szczeg\u00f3ln<span class=\"_ _4\"></span>o\u015bci: <span class=\"_ _14\"> </span>nabyte<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _14\"> </span>prawa </span>maj\u0105tkowe  nie<span class=\"_ _3\"></span>zwi\u0105za<span class=\"_ _4\"></span>ne <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>dzia\u0142alno\u015bci\u0105 <span class=\"_ _10\"> </span>g\u00f3rnicz\u0105 <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>oprogramowanie <span class=\"_ _19\"> </span>komputerowe <span class=\"_ _10\"> </span>oraz <span class=\"_ _10\"> </span>prawa <span class=\"_ _10\"> </span>do <span class=\"_ _10\"> </span>emisji <span class=\"_ _10\"> </span>CO<span class=\"_ _3c\"> </span>2 <span class=\"_ _10\"> </span>(polityka rachunkowo\u015bci  w <span class=\"_ _11\"> </span>tym <span class=\"_ _10\"> </span>zakresie <span class=\"_ _10\"> </span>przedstawiona <span class=\"_ _10\"> </span>jest <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>Nocie <span class=\"_ _10\"> </span>9.8). <span class=\"_ _11\"> </span>Aktywa <span class=\"_ _10\"> </span>te <span class=\"_ _11\"> </span>wycenia <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>cenie <span class=\"_ _11\"> </span>nabycia <span class=\"_ _19\"> </span>lub <span class=\"_ _11\"> </span>koszcie wytworzenia p<span class=\"_ _4\"></span>omniejszonych <span class=\"_ _4\"></span>o skumulowan<span class=\"_ _4\"></span>e odpisy a<span class=\"_ _4\"></span>mortyzac<span class=\"_ _4\"></span>yjne i <span class=\"ff3\">skumulowane <span class=\"_ _4\"></span>odpisy z<span class=\"_ _4\"></span> tytu\u0142u utr<span class=\"_ _4\"></span>aty warto\u015bci.<span class=\"ff2\"> </span></span>Odpis\u00f3w  amortyzacyjnych  od <span class=\"_ _12\"> </span>warto\u015bci  niemateria<span class=\"_ _4\"></span>lnych  dokonuje  si\u0119  metod\u0105  liniow\u0105,<span class=\"_ _4\"></span>  przez  okres  ich  przewidywaneg<span class=\"_ _4\"></span>o u\u017cytkowania. Dla <span class=\"_ _4\"></span>g\u0142\u00f3wnych <span class=\"_ _4\"></span>grup warto\u015bci <span class=\"_ _4\"></span>niematerialn<span class=\"_ _4\"></span>ych okres<span class=\"ff2\"> </span>u\u017cytko<span class=\"_ _4\"></span>wania wyn<span class=\"_ _4\"></span>osi:<span class=\"ff2\"> </span>Grupa               <span class=\"_ _4\"></span>        <span class=\"ff3\">Ca\u0142kowity okre<span class=\"_ _4\"></span>s <span class=\"ff2\"> </span></span>             <span class=\"_ _4\"></span>        <span class=\"ff3\">u\u017cytkowania</span> Nabyte prawa m<span class=\"_ _4\"></span>aj\u0105tkowe niezwi\u0105zane z dz<span class=\"_ _4\"></span>ia\u0142alno\u015bci\u0105 <span class=\"_ _4\"></span>g\u00f3rnicz\u0105<span class=\"ff2\"> </span>5-50 lat Oprogramowanie k<span class=\"_ _4\"></span>omputer<span class=\"_ _4\"></span>owe 2-5 lat Inne warto\u015bci ni<span class=\"_ _4\"></span>ematerialn<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>40<span class=\"ls0\">-50 lat<span class=\"_ _3c\"> </span></span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Rezerwa <span class=\"_ _13\"> </span>na <span class=\"_ _13\"> </span>przysz\u0142e <span class=\"_ _13\"> </span>koszty <span class=\"_ _13\"> </span>zwi\u0105zane <span class=\"_ _13\"> </span>z<span class=\"ff2\"> <span class=\"_ _17\"> </span></span>likwidacj\u0105 kopal\u0144  i  innych <span class=\"_ _10\"> </span>obiekt\u00f3w  technologicznych<span class=\"ff2\">  tworzona<span class=\"_ _4\"></span> </span>jest <span class=\"_ _13\"> </span>na <span class=\"_ _13\"> </span><span class=\"ff3\">bazie <span class=\"_ _13\"> </span>szacunk\u00f3w <span class=\"_ _d\"> </span>przewidywanych <span class=\"_ _13\"> </span>koszt<span class=\"_ _4\"></span>\u00f3w </span>likwidacji <span class=\"_ _2a\"> </span>obiekt\u00f3w <span class=\"_ _2a\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _2a\"> </span></span>przywr\u00f3cenia <span class=\"_ _2a\"> </span><span class=\"ff2\">do <span class=\"_ _2c\"> </span>stanu<span class=\"_ _4\"></span> </span>pierwotnego  te<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>enu <span class=\"_ _10\"> </span>po <span class=\"_ _11\"> </span><span class=\"ff3\">zako\u0144czeniu  ich <span class=\"_ _10\"> </span>e<span class=\"_ _3\"></span>kspl<span class=\"_ _4\"></span>oatacji,<span class=\"ff2\"> </span></span>wykonanych  w<span class=\"_ _4\"></span>  oparc<span class=\"_ _4\"></span>iu <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>  <span class=\"ff3\">prog<span class=\"_ _4\"></span>nozy <span class=\"_ _12\"> </span>eksploatacji <span class=\"_ _12\"> </span>z\u0142o\u017ca<span class=\"_ _4\"></span> </span>(dla <span class=\"_ _28\"> </span><span class=\"ff3\">obiekt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _28\"> </span>g\u00f3rnicz<span class=\"_ _4\"></span>ych) <span class=\"_ _37\"> </span>oraz <span class=\"_ _37\"> </span>ekspertyzy </span>technologiczn<span class=\"_ _4\"></span>o-<span class=\"ff3\">ekonomiczne<span class=\"_ _4\"></span> <span class=\"_ _37\"> </span>sporz\u0105dzone <span class=\"_ _28\"> </span>przez </span>specjalistyczne <span class=\"_ _17\"> </span>firmy <span class=\"_ _17\"> </span>b\u0105d\u017a <span class=\"_ _17\"> </span>wykonane <span class=\"_ _17\"> </span>w <span class=\"_ _17\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostce Dominuj\u0105cej.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>W <span class=\"_ _f\"></span>przypadku <span class=\"_ _3\"></span>kopalni <span class=\"_ _f\"></span>odkrywkowych <span class=\"_ _3\"></span>niekt\u00f3re <span class=\"_ _3\"></span>dzia\u0142ania oraz <span class=\"_ _1a\"> </span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>y <span class=\"_ _1e\"> </span>m<span class=\"_ _4\"></span>og\u0105ce <span class=\"_ _1e\"> </span>wp<span class=\"_ _4\"></span>\u0142ywa\u0107 <span class=\"_ _1a\"> </span>na <span class=\"_ _1e\"> </span>zakres <span class=\"_ _1a\"> </span>prac rekultywacyjnych,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>np. <span class=\"_ _f\"></span>koszty <span class=\"_ _3\"></span>odstawy <span class=\"_ _3\"></span>ska\u0142y <span class=\"_ _3\"></span>p\u0142onnej,<span class=\"_ _4\"></span> ponoszone  <span class=\"ff3\">w  trakcie <span class=\"_ _19\"> </span>\u017cycia <span class=\"_ _10\"> </span>kopalni  i  w<span class=\"_ _3\"></span>  zwi\u0105zku  z <span class=\"_ _19\"> </span>je<span class=\"_ _3\"></span>j </span>dzia\u0142alno\u015bci\u0105 <span class=\"_ _2f\"> </span>operacyjn\u0105, <span class=\"_ _2f\"> </span>ujmuje <span class=\"_ _2f\"> </span>si\u0119 <span class=\"_ _2f\"> </span>jako<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>koszty operacyjne <span class=\"_ _e\"> </span>stanowi\u0105ce <span class=\"_ _1a\"> </span>integraln\u0105 <span class=\"_ _e\"> </span>cz\u0119\u015b\u0107 <span class=\"_ _1e\"> </span>proces<span class=\"_ _4\"></span>u produkcji <span class=\"_ _17\"> </span>i <span class=\"ff3\">wy\u0142\u0105cza <span class=\"_ _13\"> </span>si\u0119 <span class=\"_ _17\"> </span>je <span class=\"_ _17\"> </span>tym <span class=\"_ _17\"> </span>samym <span class=\"_ _13\"> </span>z <span class=\"_ _17\"> </span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>\u00f3w </span>stanowi\u0105cych podstaw\u0119 <span class=\"_ _3\"></span>do kalkulacji <span class=\"_ _3\"></span>rezerwy <span class=\"_ _3\"></span>na koszty likwidacji kopal\u0144<span class=\"ff2\">.<span class=\"_ _4\"></span> </span>Aktualizacji rezerw<span class=\"_ _4\"></span>y dokonuj<span class=\"_ _4\"></span>e si\u0119 dwuetap<span class=\"_ _4\"></span>owo:<span class=\"ff2\"> </span>1)<span class=\"ffc ls0\"> <span class=\"_ _13\"> </span><span class=\"ff3\">szacunek <span class=\"_ _14\"> </span>koszt\u00f3w <span class=\"_ _14\"> </span>likwidacji <span class=\"_ _14\"> </span>kopal\u0144 <span class=\"_ _15\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>aktualne<span class=\"_ _4\"></span>j </span></span>warto\u015bci <span class=\"_ _1c\"> </span>w <span class=\"_ _1c\"> </span>zwi\u0105zku <span class=\"_ _1c\"> </span>ze <span class=\"_ _2d\"> </span>zmian\u0105 <span class=\"_ _1c\"> </span>cen <span class=\"_ _2d\"> </span>przy zastosowaniu <span class=\"_ _d\"> </span>wska\u017anik\u00f3w <span class=\"_ _13\"> </span>zmiany <span class=\"_ _d\"> </span>cen <span class=\"_ _13\"> </span>produkcji budowlano-<span class=\"ff3\">mon<span class=\"_ _4\"></span>ta\u017cowej publ<span class=\"_ _4\"></span>ikowanych prz<span class=\"_ _4\"></span>ez GUS.<span class=\"ff2\"> </span></span>2)<span class=\"ffc ls0\"> <span class=\"_ _13\"> </span><span class=\"ff3\">dyskontowanie <span class=\"_ _32\"> </span>koszt\u00f3w <span class=\"_ _32\"> </span>likwidacji <span class=\"_ _2f\"> </span>do <span class=\"_ _32\"> </span>warto\u015bci </span></span>bie\u017c\u0105cej   <span class=\"_ _2\"> </span>przy<span class=\"ff2\">  </span>u\u017cyciu  realnych <span class=\"_ _12\"> </span>st\u00f3p  dysk<span class=\"_ _4\"></span>ontowych skalkulowanych <span class=\"_ _13\"> </span>w <span class=\"_ _13\"> </span>oparciu <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>stopy <span class=\"_ _13\"> </span>procentowe nominalne <span class=\"_ _1d\"> </span>oraz <span class=\"_ _22\"> </span>wska\u017anik<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>infl<span class=\"_ _3\"></span>acji <span class=\"_ _1d\"> </span>(iloraz <span class=\"_ _22\"> </span>stop<span class=\"_ _4\"></span>y nominalnej i wsk<span class=\"_ _4\"></span>a\u017anika inflacji<span class=\"_ _4\"></span>), przy cz<span class=\"_ _4\"></span>ym:<span class=\"ff2\"> </span>- <span class=\"_ _e\"> </span>nominalna <span class=\"_ _e\"> </span>stopa <span class=\"_ _e\"> </span>procentowa <span class=\"_ _e\"> </span>w <span class=\"_ _e\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostce Dominuj\u0105cej <span class=\"_ _14\"> </span>opiera <span class=\"_ _c\"> </span>si\u0119 <span class=\"_ _c\"> </span>na <span class=\"_ _c\"> </span>rentown<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _14\"> </span>obligacji skarbowych <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>koniec <span class=\"_ _14\"> </span>okresu <span class=\"_ _14\"> </span>sprawozdawcz<span class=\"_ _4\"></span>ego, o <span class=\"ff3\">terminach <span class=\"_ _1f\"> </span>zapadalno\u015bci <span class=\"_ _1f\"> </span>najbardziej <span class=\"_ _1f\"> </span>zbli\u017conych </span>do<span class=\"ls0\"> <span class=\"ff3\">termin\u00f3w <span class=\"_ _e\"> </span>planowanych <span class=\"_ _1a\"> </span>wyp\u0142yw\u00f3w <span class=\"_ _e\"> </span>\u015brodk\u00f3w </span></span>finansowych, <span class=\"_ _13\"> </span>oraz <span class=\"_ _13\"> </span>w <span class=\"_ _17\"> </span>przypadku <span class=\"_ _13\"> </span>braku <span class=\"_ _13\"> </span>o<span class=\"_ _3\"></span>bligacji<span class=\"_ _4\"></span> skarbowych o terminach zapadalno\u015bci zbli\u017conych do termin\u00f3w <span class=\"_ _27\"> </span>planowanych <span class=\"_ _27\"> </span>wyp\u0142yw\u00f3w <span class=\"_ _27\"> </span>\u015brodk\u00f3w pieni\u0119\u017cnych <span class=\"_ _22\"> </span>nominalna <span class=\"_ _2f\"> </span>stopa <span class=\"_ _22\"> </span>procentowa <span class=\"_ _2f\"> </span>jest ustalana <span class=\"_ _22\"> </span>na <span class=\"_ _22\"> </span>po<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>stawie <span class=\"_ _22\"> </span>profesjonalne<span class=\"_ _4\"></span>go <span class=\"_ _22\"> </span>os\u0105du Kierownictwa <span class=\"_ _15\"> </span><span class=\"ff3\">Jednostki <span class=\"_ _15\"> </span>Dominuj\u0105cej</span> <span class=\"_ _15\"> </span>opartego <span class=\"_ _15\"> </span>na sp\u00f3jno\u015bci <span class=\"_ _1e\"> </span>przyjmowanych <span class=\"_ _1e\"> </span>za\u0142o\u017c<span class=\"_ _4\"></span>e\u0144.<span class=\"ff2\"> <span class=\"_ _1e\"> </span>W <span class=\"_ _1e\"> </span>Grupie </span>Kapita\u0142owej  KGHM  INTERNATIONAL  LTD. <span class=\"_ _10\"> </span>to <span class=\"_ _10\"> </span><span class=\"ff2\">stopa </span>zwrotu <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>inwestycji <span class=\"_ _1\"> </span>w<span class=\"_ _3\"></span> <span class=\"ff3\">dzi<span class=\"_ _4\"></span>esi\u0119cio<span class=\"ff2\">- <span class=\"_ _0\"> </span>i <span class=\"_ _2\"> </span>dwudziestoletnie<span class=\"_ _4\"></span> </span></span>bony <span class=\"_ _1c\"> </span>skarbowe <span class=\"_ _1c\"> </span>Federalnej <span class=\"_ _1c\"> </span>Rezerwy <span class=\"_ _1c\"> </span>Stan\u00f3w Zjednoczonych <span class=\"_ _2c\"> </span>Am<span class=\"_ _4\"></span>eryki <span class=\"_ _2c\"> </span>oraz <span class=\"_ _2a\"> </span>st<span class=\"_ _3\"></span>opa <span class=\"_ _2c\"> </span>zwr<span class=\"_ _4\"></span>otu Do <span class=\"_ _3\"></span>wyceny <span class=\"_ _3\"></span>rezerwy <span class=\"_ _3\"></span><span class=\"ff3\">Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca przyj\u0119\u0142a <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>lat <span class=\"_ _3\"></span>2024</span>-<span class=\"_ _3c\"> </span>2025 <span class=\"_ _15\"> </span>st<span class=\"_ _3\"></span>opy <span class=\"_ _14\"> </span>inflacji <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>poziomie <span class=\"_ _14\"> </span>zgodnym <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>prognoz\u0105 <span class=\"_ _15\"> </span>N<span class=\"_ _3\"></span>BP<span class=\"_ _4\"></span> z listopada <span class=\"_ _14\"> </span>2023 <span class=\"_ _14\"> </span>r. <span class=\"_ _14\"> </span>t<span class=\"_ _3\"></span>j. <span class=\"_ _14\"> </span>odpowiedni<span class=\"_ _4\"></span>o <span class=\"_ _14\"> </span>4,6% <span class=\"_ _14\"> </span>oraz <span class=\"_ _c\"> </span>3,7%, <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>dla nast\u0119pnych <span class=\"_ _2e\"> </span>okre<span class=\"_ _4\"></span>s\u00f3w <span class=\"_ _2e\"> </span>na <span class=\"_ _2e\"> </span>pozi<span class=\"_ _4\"></span>omie <span class=\"_ _2e\"> </span>2,5%, <span class=\"_ _2e\"> </span>zg<span class=\"_ _4\"></span>odnym z <span class=\"ff3\">d\u0142ugoterminow<span class=\"_ _4\"></span>ym <span class=\"_ _26\"> </span>celem <span class=\"_ _26\"> </span>inflacyjnym <span class=\"_ _26\"> </span>(w <span class=\"_ _26\"> </span>okresie<span class=\"_ _4\"></span> </span>por\u00f3wnaw<span class=\"ff2\">czym <span class=\"_ _22\"> </span></span>Jednostka<span class=\"_ _4\"></span> <span class=\"_ _22\"> </span>Dominuj\u0105ca <span class=\"_ _22\"> </span>zrewidowa\u0142a <span class=\"_ _22\"> </span>swoje<span class=\"_ _4\"></span> podej\u015bcie <span class=\"_ _11\"> </span>w<span class=\"ff2\"> </span>zakresie <span class=\"_ _11\"> </span>st\u00f3p <span class=\"_ _11\"> </span>dyskonta <span class=\"_ _11\"> </span>stosowanych <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>wyceny rezerw \u015brodowiskowych. Na <span class=\"_ _3\"></span>koniec roku 2022, <span class=\"_ _3\"></span>przy rentowno\u015bci obligacji <span class=\"_ _10\"> </span>na <span class=\"_ _11\"> </span>poziomie <span class=\"_ _11\"> </span>+/-6,845% <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>inflacji <span class=\"_ _11\"> </span>+/-13,1% <span class=\"_ _10\"> </span>Jednostka Dominuj\u0105ca <span class=\"_ _3\"></span>otrzym<span class=\"_ _4\"></span>a\u0142a <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>zastoso<span class=\"_ _4\"></span>wa\u0142a <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>lat <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span><span class=\"ff2\">- <span class=\"_ _3\"></span></span>2023 <span class=\"_ _3\"></span>ujemn\u0105<span class=\"_ _4\"></span> realn\u0105 <span class=\"_ _2\"> </span>stop\u0119 <span class=\"_ _2\"> </span>dys<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ontow\u0105 <span class=\"_ _2\"> </span>wynosz\u0105c\u0105 <span class=\"_ _2\"> </span><span class=\"ff2\">-5,53% <span class=\"_ _2\"> </span>zamiast <span class=\"_ _12\"> </span>stopy <span class=\"_ _2\"> </span>na </span>poziomie <span class=\"_ _3\"></span>0%. <span class=\"_ _f\"></span><span class=\"ff3\">Dla <span class=\"_ _3\"></span>kolejnych <span class=\"_ _3\"></span>dw\u00f3ch <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>kres<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>wyceny <span class=\"_ _f\"></span>tj. <span class=\"_ _3\"></span>dla <span class=\"_ _f\"></span>2024 </span>r. <span class=\"_ _1\"> </span>oraz <span class=\"_ _1\"> </span><span class=\"ff3\">2025 <span class=\"_ _0\"> </span>r. <span class=\"_ _1\"> </span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _0\"> </span>przyj\u0119\u0142<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>stopy <span class=\"_ _1\"> </span>inflacji <span class=\"_ _0\"> </span>na </span>poziomie <span class=\"_ _1f\"> </span>zgodnym <span class=\"_ _1f\"> </span>z <span class=\"_ _1f\"> </span>prognoz\u0105 <span class=\"_ _1f\"> </span>NBP <span class=\"_ _1f\"> </span>tj. <span class=\"_ _1f\"> </span>5,9% <span class=\"_ _1f\"> </span>or<span class=\"_ _3\"></span><span class=\"ff2\">az <span class=\"_ _1f\"> </span>3,5% </span>odpowiednio, <span class=\"_ _f\"></span>a <span class=\"_ _1\"> </span>dla <span class=\"_ _1\"> </span>nast\u0119pnych <span class=\"_ _0\"></span>okres\u00f3w <span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>prognozie <span class=\"_ _0\"></span>NBP <span class=\"_ _0\"></span>na poziomie <span class=\"_ _2c\"> </span>2<span class=\"_ _4\"></span>,5%, <span class=\"_ _2a\"> </span>zgodnym <span class=\"_ _2c\"> </span>z <span class=\"_ _2a\"> </span>d\u0142ugoterminowym <span class=\"_ _2a\"> </span>celem inflacyjnym). Ponadto, <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>pierwszych <span class=\"_ _1\"> </span>10 <span class=\"_ _0\"></span>lat <span class=\"_ _1\"> </span>wyceny <span class=\"_ _1\"> </span>rezerwy <span class=\"_ _0\"></span>(tj. <span class=\"_ _1\"> </span>do <span class=\"_ _0\"> </span>2033 <span class=\"_ _0\"> </span>r.)<span class=\"_ _3\"></span> Jednostka <span class=\"_ _d\"> </span>Dominuj\u0105ca <span class=\"_ _d\"> </span>przyj\u0119\u0142a <span class=\"_ _d\"> </span>stop\u0119 <span class=\"_ _13\"> </span>woln\u0105 <span class=\"_ _d\"> </span>od <span class=\"_ _13\"> </span>ryzyka <span class=\"_ _d\"> </span>na poziomie <span class=\"_ _14\"> </span>5,<span class=\"ff3\">2% <span class=\"_ _14\"> </span>(rentowno\u015b<span class=\"_ _4\"></span>\u0107 <span class=\"_ _14\"> </span>10<span class=\"ff2\">-letnich <span class=\"_ _14\"> </span>obligacji <span class=\"_ _14\"> </span>skarbowych<span class=\"_ _4\"></span>) </span></span>w <span class=\"ff3\">zwi\u0105zku <span class=\"_ _17\"> </span>z</span> <span class=\"ff3\">faktem, <span class=\"_ _1f\"> </span>i\u017c <span class=\"_ _1f\"> </span>jest <span class=\"_ _1f\"> </span>to <span class=\"_ _1f\"> </span>jedyna <span class=\"_ _1f\"> </span>dost\u0119pna <span class=\"_ _17\"> </span>rynkowo </span>informacja <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span> p<span class=\"_ _4\"></span>oziomie <span class=\"_ _f\"></span>stopy <span class=\"_ _0\"></span>wolnej <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>ryzyka <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>kolejnych <span class=\"_ _0\"></span>10 lat <span class=\"_ _14\"> </span>i, <span class=\"_ _15\"> </span>zgodnie <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>przyj\u0119ty<span class=\"_ _3\"></span>m <span class=\"_ _15\"> </span>os\u0105dem, <span class=\"_ _15\"> </span>stopa <span class=\"_ _14\"> </span>ta <span class=\"_ _14\"> </span>nie <span class=\"_ _15\"> </span>podlega\u0142a modyfikacji. <span class=\"_ _3\"></span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca<span class=\"ff2\"> <span class=\"_ _3\"></span></span>b\u0119dzie <span class=\"_ _f\"></span>dostosowywa\u0107 <span class=\"_ _f\"></span>stop\u0119 woln\u0105 <span class=\"_ _2\"> </span>od  ryz<span class=\"_ _4\"></span>yka <span class=\"_ _2\"> </span>do  p<span class=\"_ _4\"></span>oziomu <span class=\"_ _2\"> </span>tej <span class=\"_ _12\"> </span>stopy <span class=\"_ _2\"> </span>og\u0142aszanego <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>ka\u017cdy kolejny <span class=\"_ _22\"> </span>dzie\u0144 <span class=\"_ _22\"> </span>ko\u0144cz\u0105cy <span class=\"_ _22\"> </span>okres <span class=\"_ _22\"> </span>sprawozda<span class=\"_ _4\"></span>wczy <span class=\"_ _22\"> </span>dla <span class=\"_ _22\"> </span>cel\u00f3w dokonania <span class=\"_ _3\"></span>wyceny <span class=\"_ _3\"></span>rezerw<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>dni <span class=\"_ _3\"></span>(w <span class=\"_ _3\"></span>okresie <span class=\"_ _3\"></span>por\u00f3wnawczym<span class=\"_ _4\"></span> dla <span class=\"_ _2\"> </span>pierwszych <span class=\"_ _2\"> </span>10 <span class=\"_ _2\"> </span>lat <span class=\"_ _2\"> </span>wyceny <span class=\"_ _2\"> </span>rezerwy <span class=\"_ _1\"> </span>(tj. <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>2032 <span class=\"_ _2\"> </span>r.) <span class=\"_ _2\"> </span>przyj<span class=\"_ _3\"></span><span class=\"ff3\">\u0119ta<span class=\"_ _4\"></span> </span>zosta\u0142a <span class=\"ff2\">stopa wol<span class=\"_ _4\"></span>na od ryzyka <span class=\"_ _4\"></span>na poziomi<span class=\"_ _4\"></span>e 6,845<span class=\"_ _4\"></span>%). </span>Z <span class=\"_ _10\"> </span>kolei <span class=\"_ _11\"> </span>bior\u0105c <span class=\"_ _11\"> </span>pod <span class=\"_ _10\"> </span>uwag\u0119 <span class=\"_ _11\"> </span>du\u017c\u0105 <span class=\"_ _10\"> </span>zmienno\u015b\u0107 <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>wolnej <span class=\"_ _10\"> </span>od ryzyka, <span class=\"_ _14\"> </span>jaka <span class=\"_ _c\"> </span>mia\u0142a <span class=\"_ _c\"> </span>miejsce <span class=\"_ _c\"> </span>w <span class=\"_ _14\"> </span>ost<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>tnim <span class=\"_ _14\"> </span>okresie, <span class=\"_ _c\"> </span>opartej <span class=\"_ _c\"> </span>na<span class=\"_ _4\"></span> rentowno\u015bci <span class=\"_ _2d\"> </span>10<span class=\"ff2\">-letnich <span class=\"_ _1c\"> </span>o<span class=\"_ _3\"></span>blig<span class=\"_ _4\"></span>acji <span class=\"_ _2d\"> </span>skarbowych, <span class=\"_ _1c\"> </span>Jednostka </span>Dominuj\u0105ca  zastosowa\u0142a <span class=\"_ _10\"> </span>profesjonalny  o<span class=\"_ _3\"></span>s\u0105d  do <span class=\"_ _10\"> </span>ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>enia <span class=\"_ _10\"> </span>tej stopy <span class=\"_ _2\"> </span>dla  wy<span class=\"_ _4\"></span>ceny <span class=\"_ _2\"> </span>rezerwy <span class=\"_ _2\"> </span>przypadaj\u0105cej <span class=\"_ _2\"> </span>po <span class=\"_ _12\"> </span>okresie <span class=\"_ _2\"> </span>10 <span class=\"_ _2\"> </span>lat  od dnia <span class=\"_ _f\"></span>ko\u0144cz\u0105cego <span class=\"_ _f\"></span>roczny <span class=\"_ _f\"></span>okres <span class=\"_ _0\"></span>sprawozdawcz<span class=\"_ _4\"></span>y, <span class=\"_ _f\"></span>opieraj\u0105c <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _0\"></span>na historycznej <span class=\"_ _10\"> </span>obserwacji <span class=\"_ _11\"> </span>stosun<span class=\"_ _4\"></span>ku <span class=\"_ _11\"> </span>wysoko\u015bci <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>wolnej <span class=\"_ _11\"> </span>od ryzyka <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>wysoko\u015bci <span class=\"_ _2\"> </span>zak\u0142adan<span class=\"ff2\">ego <span class=\"_ _2\"> </span>celu <span class=\"_ _2\"> </span>inflacyjnego. <span class=\"_ _1\"> </span>W  wyniku<span class=\"_ _4\"></span> </span>dokonanego <span class=\"_ _2\"> </span>os\u0105du <span class=\"_ _2\"> </span>Jednostka<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>Dominuj\u0105ca <span class=\"_ _2\"> </span>przyj\u0119\u0142a <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>wyceny<span class=\"_ _4\"></span> rezerwy  przypadaj\u0105c<span class=\"_ _4\"></span>ej  po  okresie  10  lat  od  dnia  ko\u0144cz\u0105cego roczny <span class=\"_ _1f\"> </span>okres <span class=\"_ _1f\"> </span>sprawozdawczy<span class=\"_ _4\"></span> <span class=\"_ _1f\"> </span>stop\u0119 <span class=\"_ _1f\"> </span>woln\u0105 <span class=\"_ _1f\"> </span>od <span class=\"_ _1f\"> </span>ryzyka <span class=\"_ _1f\"> </span>na poziomie <span class=\"_ _15\"> </span>3,5%, <span class=\"_ _11\"> </span>co <span class=\"_ _15\"> </span>prze\u0142o\u017cy\u0142o <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>realn\u0105 <span class=\"_ _15\"> </span>stop\u0119 <span class=\"_ _11\"> </span>dys<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ont<span class=\"_ _3\"></span><span class=\"ff2 ls4e\">a </span>w <span class=\"ff3\">wysoko\u015bci <span class=\"_ _10\"> </span>0,98% <span class=\"_ _11\"> </span>(w <span class=\"_ _11\"> </span>okresie <span class=\"_ _11\"> </span>por\u00f3wnawczym <span class=\"_ _10\"> </span>przyj\u0119to <span class=\"_ _11\"> </span>takie </span>same za\u0142o\u017cenia).<span class=\"ff2\"> </span>W <span class=\"_ _e\"> </span>Grupie <span class=\"_ _32\"> </span>Kapita\u0142owej <span class=\"_ _32\"> </span>KGHM <span class=\"_ _32\"> </span>INTERNATIONAL <span class=\"_ _32\"> </span>LTD. <span class=\"_ _e\"> </span>dla oszacowania <span class=\"_ _11\"> </span>rezerwy <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>koszty <span class=\"_ _15\"> </span>likwidacji <span class=\"_ _15\"> </span>kopal\u0144 <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>obiekt\u00f3w technologicznyc<span class=\"_ _4\"></span>h <span class=\"_ _3\"></span>po\u0142o\u017cony<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>w Stanach <span class=\"_ _3\"></span>Zjednoczon<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>Ameryki<span class=\"_ _3c\"> </span>z inwestycji <span class=\"_ _1e\"> </span>w <span class=\"_ _16\"> </span><span class=\"ff3\">pi\u0119ciole<span class=\"_ _4\"></span>tnie <span class=\"_ _1e\"> </span>obligacje <span class=\"_ _23\"> </span>rz\u0105dowe<span class=\"ff2\"> </span></span>emitowane <span class=\"ff3\">prz<span class=\"_ _4\"></span>ez rz\u0105dy Ka<span class=\"_ _4\"></span>nady i<span class=\"ff2\"> Chile. </span></span>- <span class=\"_ _10\"> </span><span class=\"ff3\">stopa <span class=\"_ _10\"> </span>inflacji  oparta  je<span class=\"_ _3\"></span>st  na <span class=\"_ _10\"> </span>prognozie <span class=\"_ _19\"> </span>przysz\u0142ej </span>inflacji <span class=\"_ _15\"> </span>stosowanej <span class=\"_ _11\"> </span>przy <span class=\"_ _15\"> </span>kalkulacji <span class=\"_ _11\"> </span>zo<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>owi\u0105za\u0144 <span class=\"_ _15\"> </span>na przysz\u0142e \u015bwiadcz<span class=\"_ _4\"></span>enia pracownicz<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span>Zmiana <span class=\"_ _1d\"> </span>st<span class=\"_ _3\"></span>opy <span class=\"_ _1d\"> </span>dyskonta <span class=\"_ _22\"> </span>lub <span class=\"_ _22\"> </span>sza<span class=\"_ _4\"></span>cowanego <span class=\"_ _22\"> </span>koszt<span class=\"_ _4\"></span>u likwidacji <span class=\"_ _10\"> </span>koryguje <span class=\"_ _10\"> </span>warto\u015b\u0107 <span class=\"_ _10\"> </span>\u015brodka <span class=\"_ _10\"> </span>t<span class=\"_ _3\"></span>rwa\u0142ego, <span class=\"_ _10\"> </span>kt\u00f3rego dotyczy, chyba <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>przekracz<span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>wa<span class=\"_ _4\"></span>rto\u015b\u0107 bilansow\u0105 <span class=\"_ _3\"></span>\u015brodka<span class=\"_ _4\"></span> trwa\u0142ego, <span class=\"_ _24\"> </span>w\u00f3wczas <span class=\"_ _2b\"> </span>nadwy\u017cka <span class=\"_ _24\"> </span>ujmowana <span class=\"_ _2b\"> </span><span class=\"ff2\">jest </span>w <span class=\"ff3\">pozosta\u0142ych pr<span class=\"_ _4\"></span>zychodach <span class=\"_ _4\"></span>operacyjnych.<span class=\"ff2\"> </span></span>Wzrost <span class=\"_ _2\"> </span>rezerwy <span class=\"_ _12\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>up\u0142ywu <span class=\"_ _2\"> </span>czasu  ujm<span class=\"_ _4\"></span>owany <span class=\"_ _2\"> </span>jest w kosztach fina<span class=\"_ _4\"></span>nsowych. W <span class=\"_ _17\"> </span>ramach <span class=\"_ _17\"> </span>rezerwy <span class=\"_ _17\"> </span>na <span class=\"_ _17\"> </span>koszty <span class=\"_ _17\"> </span>likwidacji <span class=\"_ _17\"> </span>za<span class=\"ff3\">k\u0142ad\u00f3w </span>g\u00f3rniczych <span class=\"_ _1c\"> </span>i <span class=\"_ _1c\"> </span>innych <span class=\"_ _1c\"> </span>obiekt\u00f3w <span class=\"_ _1c\"> </span>technologiczny<span class=\"_ _4\"></span>ch prezentowane <span class=\"_ _2\"> </span>jest <span class=\"_ _2\"> </span>sa<span class=\"ff3\">ldo <span class=\"_ _2\"> </span>F<span class=\"_ _3\"></span>und<span class=\"_ _4\"></span>uszu <span class=\"_ _2\"> </span>Likwidacji <span class=\"_ _2\"> </span>Zak\u0142adu </span>G\u00f3rniczego<span class=\"ff2\"> <span class=\"_ _1c\"> </span>(FLZG) <span class=\"_ _2d\"> </span>oraz <span class=\"_ _2d\"> </span>Funduszu <span class=\"_ _1c\"> </span>Rekultywacji </span>Sk\u0142adowisk <span class=\"_ _2c\"> </span>Odpad\u00f3w <span class=\"_ _2c\"> </span>(FRSO), <span class=\"_ _2c\"> </span>kt\u00f3<span class=\"_ _3\"></span>re <span class=\"_ _2c\"> </span><span class=\"ff2\">Jednostka </span>Dominuj\u0105ca<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>tworzy <span class=\"_ _2\"> </span>na  m<span class=\"_ _4\"></span>ocy <span class=\"_ _2\"> </span>odr\u0119bnych <span class=\"_ _12\"> </span>przepis<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _2\"> </span>tj. Ustawy  z  dnia <span class=\"_ _19\"> </span>9 <span class=\"_ _19\"> </span>cze<span class=\"_ _3\"></span>rwca  2011  r.  Prawo  geologiczne i <span class=\"ff3\">g\u00f3rnicze <span class=\"_ _14\"> </span>oraz <span class=\"_ _c\"> </span>Ustaw</span>y <span class=\"_ _c\"> </span>z <span class=\"_ _c\"> </span>dnia <span class=\"_ _c\"> </span>14 <span class=\"_ _c\"> </span>grudnia <span class=\"_ _c\"> </span>2012 <span class=\"_ _c\"> </span>r. o <span class=\"ff3\">odpadach, <span class=\"_ _2a\"> </span>odpowiednio. <span class=\"_ _2a\"> </span>Rol\u0105 <span class=\"_ _2c\"> </span>Fundusz<span class=\"_ _4\"></span>y <span class=\"_ _2c\"> </span>jest<span class=\"_ _4\"></span> </span>zabezpieczeni<span class=\"_ _4\"></span>e <span class=\"_ _2f\"> </span>\u015brodk\u00f3w <span class=\"_ _22\"> </span>pieni\u0119\u017cnych <span class=\"_ _2f\"> </span>na <span class=\"_ _2f\"> </span>potrzeb<span class=\"_ _4\"></span>y przysz\u0142ej <span class=\"_ _16\"> </span>realizacji <span class=\"_ _16\"> </span>przez <span class=\"_ _1c\"> </span>Jednostk\u0119 <span class=\"_ _16\"> </span>Dominuj\u0105c\u0105<span class=\"ff2\"> </span>obowi\u0105zk\u00f3w <span class=\"_ _17\"> </span>zwi\u0105zanych <span class=\"_ _1f\"> </span>z <span class=\"_ _17\"> </span>zamkni\u0119ciem, <span class=\"_ _17\"> </span>likwidacj\u0105 i <span class=\"ff3\">rekultywacj\u0105 <span class=\"_ _1e\"> </span>zak\u0142ad\u00f3w <span class=\"_ _1e\"> </span>g\u00f3rniczych <span class=\"_ _1e\"> </span>i <span class=\"_ _23\"> </span>sk\u0142<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>owisk </span>odpad\u00f3w, <span class=\"_ _1a\"> </span>poprzez <span class=\"_ _1e\"> </span>ich <span class=\"_ _1e\"> </span>gr<span class=\"_ _4\"></span>omadzenie <span class=\"_ _1a\"> </span>w <span class=\"_ _1e\"> </span>spos\u00f3b przewidziany prz<span class=\"_ _4\"></span>episami ustaw.<span class=\"_ _4\"></span><span class=\"fsb\"> </span>W <span class=\"_ _f\"></span>przypadku <span class=\"_ _f\"></span>FLZG <span class=\"_ _0\"></span><span class=\"ff3\">Jednostka <span class=\"_ _3\"></span>Do<span class=\"_ _3\"></span>minuj\u0105ca</span> <span class=\"_ _f\"></span><span class=\"ff3\">wyodr\u0119bni\u0142a<span class=\"_ _4\"></span> </span>bankowy <span class=\"_ _13\"> </span>rachunek <span class=\"_ _d\"> </span>\u015brodk\u00f3w <span class=\"_ _13\"> </span>pieni\u0119\u017cnych, <span class=\"_ _13\"> </span>na <span class=\"_ _13\"> </span>kt\u00f3ry odprowadza <span class=\"_ _18\"> </span>\u015brodki <span class=\"_ _1b\"> </span>pi<span class=\"_ _4\"></span>eni\u0119\u017cne <span class=\"_ _18\"> </span>w <span class=\"_ _1b\"> </span>wysoko<span class=\"_ _4\"></span>\u015bci r\u00f3wnowarto\u015bci <span class=\"_ _e\"> </span>3% <span class=\"_ _1a\"> </span>odpis\u00f3w <span class=\"_ _1a\"> </span>amortyzacyjnych <span class=\"_ _e\"> </span>od \u015brodk\u00f3w <span class=\"_ _17\"> </span>trwa\u0142ych <span class=\"_ _13\"> </span>zak\u0142ad\u00f3w <span class=\"_ _17\"> </span>g\u00f3rniczych, <span class=\"_ _17\"> </span>ustalanych<span class=\"_ _4\"></span> stosownie <span class=\"_ _2c\"> </span>do <span class=\"_ _33\"> </span>przepis\u00f3w <span class=\"_ _2c\"> </span>ustawy <span class=\"_ _33\"> </span>o <span class=\"_ _33\"> </span>podatku<span class=\"_ _4\"></span> dochodowym. <span class=\"_ _f\"></span>Szczeg\u00f3\u0142y <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>temat <span class=\"_ _f\"></span>ryzyka <span class=\"_ _0\"></span>kredytowego<span class=\"_ _4\"></span> zwi\u0105zanego <span class=\"_ _2\"> </span>ze  \u015brodkami<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>pieni\u0119\u017cnymi <span class=\"_ _2\"> </span>zgromadzonymi<span class=\"_ _4\"></span> na <span class=\"_ _18\"> </span>wyodr\u0119bnionym <span class=\"_ _18\"> </span>rachunk<span class=\"_ _4\"></span>u <span class=\"_ _18\"> </span>FLZG <span class=\"_ _18\"> </span>zosta\u0142y zaprezentowan<span class=\"_ _4\"></span>e w Nocie 7<span class=\"_ _4\"></span>.5.2.4. W <span class=\"_ _14\"> </span>przypadku <span class=\"_ _14\"> </span>FRSO <span class=\"_ _c\"> </span>Jednostk<span class=\"ff3\">a <span class=\"_ _14\"> </span>Dominuj\u0105ca</span>, <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>lipcu 2022<span class=\"ls0\"> <span class=\"ff3\">r, <span class=\"_ _16\"> </span>do<span class=\"_ _3\"></span>kona\u0142a <span class=\"_ _16\"> </span>zmiany <span class=\"_ _1c\"> </span>formy <span class=\"_ _1c\"> </span>zabezpiecz<span class=\"_ _4\"></span>enia </span></span>\u015brodk\u00f3w <span class=\"_ _e\"> </span>finansowych <span class=\"_ _e\"> </span>tego <span class=\"_ _1a\"> </span>Funduszu <span class=\"_ _e\"> </span>zast\u0119puj\u0105c<span class=\"_ _4\"></span> wyodr\u0119bniony <span class=\"_ _2b\"> </span>rachun<span class=\"_ _4\"></span>ek<span class=\"ff2\"> <span class=\"_ _2b\"> </span>bankowy <span class=\"_ _2b\"> </span>gwarancjami<span class=\"_ _4\"></span> </span>finansowymi <span class=\"_ _c\"> </span>wystawianym<span class=\"_ _4\"></span>i <span class=\"_ _c\"> </span>przez <span class=\"_ _c\"> </span>bank <span class=\"_ _d\"> </span>na <span class=\"_ _c\"> </span>zlecenie Jednostki <span class=\"_ _2\"> </span>Dominuj\u0105cej, <span class=\"_ _2\"> </span>kt\u00f3rych <span class=\"_ _2\"> </span>Jednostka  D<span class=\"_ _4\"></span>ominuj\u0105ca<span class=\"_ _4\"></span> jest <span class=\"_ _10\"> </span>jednocze\u015bnie  beneficjent<span class=\"_ _4\"></span>em.  Wysoko\u015b\u0107 <span class=\"_ _19\"> </span>g<span class=\"_ _3\"></span>warancji<span class=\"_ _4\"></span> <span class=\"ff2\"> </span>podlega <span class=\"_ _37\"> </span>aktualizacji <span class=\"_ _37\"> </span>w <span class=\"_ _37\"> </span>okresach <span class=\"_ _37\"> </span>rocznych. Jednostka <span class=\"ff3\">Dominu<span class=\"_ _4\"></span>j\u0105ca <span class=\"_ _38\"> </span>d\u0105\u017cy <span class=\"_ _38\"> </span>do <span class=\"_ _38\"> </span>osi\u0105gni\u0119cia<span class=\"ff2\"> </span></span>pe\u0142nego<span class=\"ff2\"> </span>zabezpi<span class=\"_ _4\"></span>eczenia <span class=\"_ _16\"> </span>\u015brodk\u00f3w <span class=\"_ _16\"> </span>na <span class=\"_ _16\"> </span>rekultywac<span class=\"_ _4\"></span>j\u0119 poszczeg\u00f3lnych <span class=\"_ _1c\"> </span>sk\u0142adowisk <span class=\"_ _2d\"> </span>w <span class=\"_ _2d\"> </span>roku, <span class=\"_ _2d\"> </span>na <span class=\"_ _2d\"> </span>kt\u00f3ry harmonogram <span class=\"_ _22\"> </span>likwidacji <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>rekultywacji <span class=\"_ _22\"> </span>przewiduje zamkni\u0119cie <span class=\"_ _13\"> </span>danego <span class=\"_ _13\"> </span>sk\u0142adowis<span class=\"_ _4\"></span>ka <span class=\"_ _13\"> </span>odpad\u00f3w, <span class=\"_ _13\"> </span>poprzez systematyczne zwi<span class=\"_ _4\"></span>\u0119kszanie war<span class=\"_ _4\"></span>to\u015bci tych g<span class=\"_ _4\"></span>warancji.<span class=\"ff2\"> </span>oraz <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>Kanad<span class=\"ff3\">zie <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>okresie <span class=\"_ _15\"> </span>bie\u017c\u0105cym <span class=\"_ _15\"> </span>przyj\u0119to <span class=\"_ _15\"> </span>realn\u0105 <span class=\"_ _15\"> </span>stop\u0119 </span>dyskonta <span class=\"_ _15\"> </span>na <span class=\"_ _11\"> </span>poziomie <span class=\"_ _15\"> </span>od <span class=\"_ _15\"> </span>1,17% <span class=\"_ _11\"> </span>do <span class=\"_ _14\"> </span>1,90% <span class=\"_ _11\"> </span><span class=\"ff3\">w <span class=\"_ _15\"> </span>zale\u017cno\u015bci <span class=\"_ _11\"> </span>od </span>kopalni (w okresi<span class=\"_ _4\"></span>e por\u00f3wnaw<span class=\"_ _4\"></span>czym <span class=\"_ _4\"></span>od <span class=\"ff2\">1,19% do 1,6<span class=\"_ _4\"></span>7%<span class=\"ls10\">).</span> </span>W <span class=\"_ _10\"> </span>zakresie <span class=\"_ _11\"> </span>koszt\u00f3w <span class=\"_ _10\"> </span>niekt\u00f3rych <span class=\"_ _10\"> </span>prac <span class=\"_ _10\"> </span>realizowanych <span class=\"_ _11\"> </span>w <span class=\"_ _10\"> </span>trakcie eksploatacji <span class=\"_ _11\"> </span>kopalni <span class=\"_ _15\"> </span><span class=\"ff3\">odkrywkowych, <span class=\"_ _11\"> </span>kt\u00f3<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>jednocze\u015bnie <span class=\"_ _11\"> </span>s\u0142u\u017c\u0105<span class=\"_ _3c\"> </span></span>rekultywacji <span class=\"_ _3\"></span>wyrobisk, <span class=\"_ _3\"></span>Grupa <span class=\"_ _f\"></span>dokona\u0142a <span class=\"_ _3\"></span>os\u0105du, <span class=\"_ _f\"></span>uznaj\u0105c <span class=\"_ _3\"></span>\u017ce <span class=\"_ _f\"></span>koszty te <span class=\"_ _2f\"> </span>maj\u0105<span class=\"_ _3c\"> </span>przede <span class=\"_ _22\"> </span>wszystkim <span class=\"_ _2f\"> </span>charakter <span class=\"_ _2f\"> </span>bie\u017c\u0105cych <span class=\"_ _2f\"> </span>koszt\u00f3w produkcyjnych,<span class=\"_ _4\"></span> <span class=\"_ _2f\"> </span>gdy\u017c <span class=\"_ _32\"> </span>dzia<span class=\"_ _4\"></span>\u0142ania <span class=\"_ _2f\"> </span>te <span class=\"_ _2f\"> </span>w <span class=\"_ _32\"> </span>pierwsz<span class=\"_ _4\"></span>ej <span class=\"_ _2f\"> </span>kolejno\u015bci warunkuj\u0105 <span class=\"_ _23\"> </span>bie\u017c\u0105c\u0105 <span class=\"_ _23\"> </span>eksploatacj\u0119 <span class=\"_ _23\"> </span>kopalni <span class=\"_ _16\"> </span>i <span class=\"_ _23\"> </span>gene<span class=\"ff2\">rowanie </span>przychod\u00f3w, <span class=\"_ _10\"> </span>a <span class=\"_ _11\"> </span>ich <span class=\"_ _11\"> </span>skutkiem <span class=\"_ _10\"> </span>drugorz\u0119dnym <span class=\"_ _10\"> </span>jest <span class=\"_ _11\"> </span>wykonywana<span class=\"_ _6\"></span> rekultywacja. <span class=\"_ _13\"> </span>W <span class=\"_ _17\"> </span>zwi\u0105zku <span class=\"_ _17\"> </span>z <span class=\"_ _17\"> </span>t<span class=\"_ _3\"></span>ym <span class=\"_ _17\"> </span>koszty <span class=\"_ _17\"> </span>takich <span class=\"_ _17\"> </span>dzia\u0142a\u0144 <span class=\"_ _17\"> </span>nie s\u0105<span class=\"ff2 ls0\"> <span class=\"ff3\">uwzgl\u0119dnian<span class=\"_ _4\"></span>e w wyceni<span class=\"_ _4\"></span>e rezerwy r<span class=\"_ _4\"></span>ekultywacyjnej.<span class=\"_ _3c\"> </span></span></span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>leasingobiorca, <span class=\"_ _3\"></span><span class=\"ff3\">identyfikuj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>leasing <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>umowach <span class=\"_ _3\"></span>dotycz\u0105<span class=\"_ _4\"></span>cych <span class=\"_ _3\"></span>u\u017cytkowania <span class=\"_ _3\"></span>m.in. <span class=\"_ _3\"></span>nieru<span class=\"_ _4\"></span>chomo\u015bci <span class=\"_ _3\"></span>grun<span class=\"_ _4\"></span>towych, </span>prawa <span class=\"_ _15\"> </span>wie<span class=\"_ _3\"></span>czystego <span class=\"_ _15\"> </span>u\u017cytkowania <span class=\"_ _15\"> </span>g<span class=\"_ _3\"></span>runt\u00f3w, <span class=\"_ _15\"> </span>s\u0142<span class=\"_ _3\"></span>u\u017cebn<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _14\"> </span>przesy\u0142u, <span class=\"_ _15\"> </span>urz\u0105dze\u0144 <span class=\"_ _14\"> </span>technicznych <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>maszyn <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span>\u015brodk\u00f3w transportu. Grupa <span class=\"_ _1\"> </span>stosuje <span class=\"_ _1\"> </span>jednolity <span class=\"_ _1\"> </span>model <span class=\"_ _1\"> </span>uj\u0119<span class=\"_ _3\"></span>cia <span class=\"_ _1\"> </span>ksi\u0119goweg<span class=\"_ _4\"></span>o <span class=\"_ _1\"> </span>lea<span class=\"_ _3\"></span>singu, <span class=\"_ _0\"> </span>kt\u00f3ry <span class=\"_ _2\"> </span>zak\u0142ada <span class=\"_ _1\"> </span>rozpoznanie <span class=\"_ _1\"> </span>przez <span class=\"_ _1\"> </span>leasingobiorc\u0119 <span class=\"_ _1\"> </span>aktyw\u00f3w z <span class=\"ff3\">tytu\u0142u  prawa  do  u\u017cytkowania  i <span class=\"_ _19\"> </span>zo<span class=\"_ _3\"></span>bowi\u0105za\u0144  z  tytu\u0142u  le<span class=\"_ _3\"></span>asingu  zwi\u0105za<span class=\"_ _4\"></span>nych  ze  wszystkimi <span class=\"_ _10\"> </span>umowami  leasingowymi,<span class=\"_ _4\"></span> </span>z <span class=\"ff3\">uwzgl\u0119dnieniem z<span class=\"_ _4\"></span>wolnie\u0144. Gr<span class=\"_ _4\"></span>upa nie <span class=\"_ _4\"></span>ujmuje aktyw<span class=\"_ _4\"></span>\u00f3w i zobowi\u0105<span class=\"_ _4\"></span>za\u0144 z <span class=\"_ _4\"></span>tytu\u0142u leasingu w <span class=\"_ _4\"></span>o<span class=\"ff2\">dniesieniu do:<span class=\"_ _3c\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">leasing\u00f3w <span class=\"_ _0\"> </span>kr\u00f3tkoterminowych <span class=\"_ _0\"></span><span class=\"ff2\">- <span class=\"_ _0\"></span></span>dotyczy <span class=\"_ _1\"> </span>um\u00f3w <span class=\"_ _0\"></span>bez <span class=\"_ _0\"> </span>mo\u017cliwo\u015bci <span class=\"_ _0\"> </span>zakupu <span class=\"_ _0\"></span>sk\u0142adnika <span class=\"_ _0\"> </span>aktyw\u00f3w, <span class=\"_ _0\"></span>zawartych <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>okres </span></span>kr\u00f3tszy ni\u017c 12 <span class=\"_ _3\"></span>miesi\u0119c<span class=\"_ _4\"></span>y od <span class=\"_ _3\"></span>momentu rozpocz\u0119c<span class=\"_ _4\"></span>ia umowy, w <span class=\"_ _3\"></span>tym um\u00f3w zawartych na czas <span class=\"_ _3\"></span>ni<span class=\"_ _4\"></span>eokre\u015blony z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>kr\u00f3tkim<span class=\"_ _3c\"> </span>okresem <span class=\"_ _15\"> </span>wypowi<span class=\"_ _4\"></span>edzenia, <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>przypad<span class=\"ff3\">ku <span class=\"_ _11\"> </span>kt\u00f3<span class=\"_ _3\"></span>rych <span class=\"_ _11\"> </span>nie <span class=\"_ _15\"> </span>wyst\u0119puje <span class=\"_ _15\"> </span>rozs\u0105dna <span class=\"_ _15\"> </span>pewno\u015b\u0107, <span class=\"_ _15\"> </span>i\u017c <span class=\"_ _11\"> </span>Grupa <span class=\"_ _15\"> </span>nie <span class=\"_ _15\"> </span>skorzysta </span>z wypowiedzen<span class=\"_ _4\"></span>ia.<span class=\"_ _3c\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">leasing\u00f3w, w kt\u00f3rych baz<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wy sk<span class=\"_ _4\"></span>\u0142adnik aktyw<span class=\"_ _4\"></span>\u00f3w<span class=\"ff2\"> </span>ma nisk\u0105 war<span class=\"_ _4\"></span>to\u015b\u0107. <span class=\"ff2\"> </span></span></span>W <span class=\"_ _1\"> </span>przypadku <span class=\"_ _1\"> </span>umowy, <span class=\"_ _1\"> </span>kt\u00f3<span class=\"_ _3\"></span>ra <span class=\"_ _0\"> </span>jest <span class=\"_ _1\"> </span>le<span class=\"_ _3\"></span>asin<span class=\"_ _4\"></span>giem <span class=\"_ _1\"> </span>lub <span class=\"_ _2\"> </span>zawiera <span class=\"_ _1\"> </span>leasing, <span class=\"_ _1\"> </span>Grupa <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _1\"> </span>ka\u017cdy <span class=\"_ _2\"> </span>element <span class=\"_ _1\"> </span>leasingowy <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>ramach<span class=\"_ _4\"></span> umowy jako leasi<span class=\"_ _4\"></span>ng odr\u0119bni<span class=\"_ _4\"></span>e od element<span class=\"_ _4\"></span>\u00f3w nieleasing<span class=\"_ _4\"></span>owych. <span class=\"ff2\"> </span>Sk\u0142adniki aktyw<span class=\"_ _4\"></span>\u00f3w z tytu\u0142u pr<span class=\"_ _4\"></span>awa <span class=\"_ _4\"></span>do u\u017cytkowania oraz<span class=\"_ _4\"></span> polityk\u0119 <span class=\"_ _4\"></span>wyceny ty<span class=\"_ _4\"></span>ch aktyw\u00f3w  <span class=\"_ _4\"></span>prze<span class=\"ff2\">dstawia  Nota 9.1. </span>Zobowi\u0105zanie <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>tytu\u0142u <span class=\"_ _14\"> </span>leasingu <span class=\"_ _14\"> </span>Grupa <span class=\"_ _14\"> </span>wycenia <span class=\"_ _c\"> </span>pocz\u0105tkow<span class=\"_ _4\"></span>o <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>wyso<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _14\"> </span>warto\u015bci <span class=\"_ _14\"> </span>bie\u017c\u0105cej <span class=\"_ _14\"> </span>op\u0142at <span class=\"_ _14\"> </span>leasingowych pozostaj\u0105cych  do <span class=\"_ _10\"> </span>zap\u0142aty <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>dacie <span class=\"_ _10\"> </span>pocz\u0105tkowego  uj\u0119cia<span class=\"_ _3\"></span>,  kt\u00f3re <span class=\"_ _10\"> </span>obejmuj\u0105: <span class=\"_ _10\"> </span>sta\u0142e <span class=\"_ _10\"> </span>op\u0142aty <span class=\"_ _10\"> </span>leasingowe,  zmienne <span class=\"_ _10\"> </span>op\u0142aty leasingowe, <span class=\"_ _1\"> </span>kt\u00f3re <span class=\"_ _2\"> </span>zale\u017c\u0105 <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _1\"> </span>indeksu <span class=\"_ _2\"> </span>lub <span class=\"_ _1\"> </span>st<span class=\"_ _3\"></span>awki, <span class=\"_ _1\"> </span>kwoty, <span class=\"_ _1\"> </span>kt\u00f3<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>ych <span class=\"_ _1\"> </span>zap\u0142aty <span class=\"_ _2\"> </span>przez <span class=\"_ _2\"> </span>leasingobiorc<span class=\"_ _4\"></span>\u0119 <span class=\"_ _2\"> </span>oczekuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>ramach gwarantowanej <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _0\"></span>ko\u0144c<span class=\"_ _4\"></span>owej, <span class=\"_ _f\"></span>cen\u0119 <span class=\"_ _0\"></span>wykonania <span class=\"_ _3\"></span>opcji <span class=\"_ _0\"></span>kupna<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>je\u017celi <span class=\"_ _0\"></span>jest <span class=\"_ _f\"></span>rozs\u0105dnie <span class=\"_ _f\"></span>pewne <span class=\"_ _f\"></span>\u017ce <span class=\"_ _f\"></span>le<span class=\"_ _3\"></span>asingobi<span class=\"_ _4\"></span>orca <span class=\"_ _f\"></span>wykona opcj\u0119 <span class=\"_ _c\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _c\"> </span>kary <span class=\"_ _c\"> </span>pie<span class=\"_ _3\"></span>ni\u0119\u017cne <span class=\"_ _c\"> </span>za <span class=\"_ _d\"> </span>wypowiedzenie <span class=\"_ _c\"> </span>leasing<span class=\"_ _3\"></span>u <span class=\"_ _c\"> </span>je\u017celi <span class=\"_ _d\"> </span>ustalony <span class=\"_ _d\"> </span>okres <span class=\"_ _d\"> </span>leasingu <span class=\"_ _c\"> </span>ustalono <span class=\"_ _d\"> </span>zak\u0142adaj\u0105c, <span class=\"_ _c\"> </span>\u017ce leasingobiorca  wypowie <span class=\"_ _10\"> </span>umow<span class=\"_ _4\"></span>\u0119. <span class=\"_ _10\"> </span>Do <span class=\"_ _10\"> </span>sta\u0142ych  o<span class=\"_ _3\"></span>p\u0142at  leasingowych  Grupa <span class=\"_ _10\"> </span>zalicza <span class=\"_ _10\"> </span>r\u00f3wnie\u017c  o<span class=\"_ _3\"></span>p\u0142a<span class=\"_ _4\"></span>ty <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _19\"> </span>wy\u0142\u0105czenia grunt\u00f3w <span class=\"_ _19\"> </span>z <span class=\"_ _10\"> </span>pro<span class=\"_ _3\"></span>dukcj<span class=\"_ _4\"></span>i <span class=\"_ _10\"> </span>le\u015bnej <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>rolnej, <span class=\"_ _19\"> </span>je<span class=\"_ _3\"></span>\u017celi  dotycz\u0105 <span class=\"_ _10\"> </span>nieruchomo\u015bci  gruntowych <span class=\"_ _19\"> </span>u\u017cytkowanych <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>dstawie  um\u00f3w stanowi\u0105cych leasin<span class=\"_ _4\"></span>g.<span class=\"ff2\"> </span>Z op\u0142at leasingowych wy<span class=\"_ _4\"></span>\u0142\u0105czone <span class=\"_ _4\"></span>s\u0105 zmienne op\u0142aty pon<span class=\"_ _4\"></span>oszone pr<span class=\"_ _4\"></span>zez leasingobi<span class=\"_ _4\"></span>orc\u0119 na rzecz leasingodaw<span class=\"_ _4\"></span>cy za prawo do u\u017cytkowania <span class=\"_ _3\"></span>bazowego <span class=\"_ _f\"></span>sk\u0142adnika <span class=\"_ _f\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>okresie <span class=\"_ _f\"></span>leasingu, <span class=\"_ _f\"></span>kt\u00f3re <span class=\"_ _f\"></span>uzale\u017cnione <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>od <span class=\"_ _f\"></span>czynnik\u00f3w <span class=\"_ _f\"></span>zewn\u0119trz<span class=\"_ _3\"></span><span class=\"ff2\">nych, <span class=\"_ _f\"></span>inne </span>ni\u017c op\u0142aty zale\u017cn<span class=\"_ _4\"></span>e od stawki <span class=\"_ _4\"></span>lub indeksu. <span class=\"_ _4\"></span><span class=\"ff2\"> </span>Po dacie rozpocz<span class=\"_ _4\"></span>\u0119cia leasingu <span class=\"_ _4\"></span>Grupa wycenia wa<span class=\"_ _4\"></span>rto\u015b\u0107 bila<span class=\"_ _4\"></span>nsow\u0105 zobowi\u0105<span class=\"_ _4\"></span>zania z <span class=\"_ _4\"></span>tytu\u0142u leasingu p<span class=\"_ _4\"></span>oprzez:<span class=\"ff2\"> </span>- <span class=\"ff3\">zwi\u0119kszenie z ty<span class=\"_ _4\"></span>tu\u0142u odset<span class=\"_ _4\"></span>ek od <span class=\"_ _4\"></span>zobowi\u0105zania z ty<span class=\"_ _4\"></span>tu\u0142u leasin<span class=\"_ _4\"></span>gu,<span class=\"ff2\"> </span></span>- <span class=\"ff3\">zmniejszenie z <span class=\"_ _4\"></span>tytu\u0142u zap\u0142ac<span class=\"_ _4\"></span>onych op\u0142at leas<span class=\"_ _4\"></span>ingowych,<span class=\"ff2\"> </span></span>- <span class=\"ff3\">aktualizacj\u0119 z<span class=\"_ _4\"></span> tytu\u0142u ponown<span class=\"_ _4\"></span>ej oceny lub <span class=\"_ _4\"></span>modyfika<span class=\"_ _4\"></span>cji umowy le<span class=\"_ _4\"></span>asingu.<span class=\"ff2\"> </span></span>Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u leasingu <span class=\"_ _4\"></span>zosta\u0142y z<span class=\"_ _4\"></span>aprezent<span class=\"_ _4\"></span>owane w N<span class=\"_ _4\"></span>ocie 8.4<span class=\"ff2\"> </span>Stopa <span class=\"_ _0\"></span>leasingowa <span class=\"_ _0\"></span>- <span class=\"_ _1\"> </span><span class=\"ff3\">op\u0142aty <span class=\"_ _1\"> </span>leasingow<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>dyskontuje <span class=\"_ _0\"></span>kra\u0144cow\u0105 <span class=\"_ _0\"></span>stop\u0105 <span class=\"_ _0\"></span>procentow\u0105 <span class=\"_ _0\"></span>leasi<span class=\"_ _3\"></span>ngobiorcy, <span class=\"_ _0\"></span>poniewa\u017c<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>sto<span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>y </span>procentowej um<span class=\"_ _4\"></span>owy leasin<span class=\"_ _4\"></span>gu z regu\u0142y ni<span class=\"_ _4\"></span>e mo\u017cna z<span class=\"_ _4\"></span> \u0142atwo\u015bci\u0105 us<span class=\"_ _4\"></span>tali\u0107. <span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ffa\"> </span>Identyfikacja k<span class=\"_ _4\"></span>omponent\u00f3w <span class=\"_ _4\"></span>nieleasingowych<span class=\"_ _4\"></span><span class=\"ff1 fc0\"> </span>W umowach dotycz\u0105cych najmu ma<span class=\"_ _4\"></span>szyn g\u00f3rniczych, opr\u00f3cz elem<span class=\"_ _4\"></span>entu leasingowego Grupa zid<span class=\"_ _4\"></span>entyfikowa\u0142a komp<span class=\"_ _4\"></span>onenty<span class=\"_ _4\"></span> nieleasingowe, zwi\u0105zane <span class=\"_ _3\"></span>ze <span class=\"_ _3\"></span>\u015bwiadczeni<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>us\u0142ug <span class=\"_ _3\"></span>innych <span class=\"_ _3\"></span>ni\u017c wynajem <span class=\"_ _3\"></span>sk\u0142adnik<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>aktyw\u00f3w. <span class=\"_ _3\"></span>Do <span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>ydzielenia komponentu leasingowego <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>nieleasingoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>Grupa  <span class=\"ff3\">zast<span class=\"_ _4\"></span>osowa\u0142a <span class=\"_ _2\"> </span>os\u0105d, <span class=\"_ _2\"> </span>alokuj\u0105c <span class=\"_ _2\"> </span>odpowiednio <span class=\"_ _2\"> </span>wynagrodzenie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>danej <span class=\"_ _12\"> </span>umowy <span class=\"_ _2\"> </span>na </span>obydwa <span class=\"_ _3\"></span>komponenty <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>podstawie <span class=\"_ _3\"></span>wzgl\u0119dnej <span class=\"_ _3\"></span>jednostkowej <span class=\"_ _3\"></span>ceny <span class=\"_ _3\"></span>elementu <span class=\"_ _f\"></span>leasingow<span class=\"_ _4\"></span>ego <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>ca\u0142kowitej <span class=\"_ _3\"></span>jednostkowej ceny element\u00f3w ni<span class=\"_ _4\"></span>eleasing<span class=\"_ _4\"></span>owych. <span class=\"ff2\"> </span>Szacunek kr<span class=\"_ _4\"></span>a\u0144cowej stopy <span class=\"_ _4\"></span>procentow<span class=\"_ _4\"></span>ej leas<span class=\"ff1\">ingu<span class=\"fc0\"> </span></span>W celu obliczenia st<span class=\"_ _4\"></span>\u00f3p dyskonta <span class=\"_ _4\"></span>na potrzeby MS<span class=\"_ _4\"></span>SF 16 Grupa <span class=\"_ _4\"></span>przyjmuje, \u017ce stopa dysk<span class=\"_ _4\"></span>onta powinn<span class=\"_ _4\"></span>a odzwierci<span class=\"_ _4\"></span>edla\u0107 koszt<span class=\"_ _4\"></span> finansowania, jakie <span class=\"_ _3\"></span>by\u0142oby zaci\u0105gni\u0119te na <span class=\"_ _3\"></span>zakup przedmiotu <span class=\"_ _3\"></span>pod<span class=\"_ _4\"></span>legaj\u0105cego leasingowi. <span class=\"_ _3\"></span>Grupa kalkuluje <span class=\"_ _3\"></span>kra\u0144cowe stopy procentowe  dla  poszczeg\u00f3lnych  zakres\u00f3w  czasowych  um\u00f3w  leasingowych  w  o<span class=\"_ _3\"></span>kresa<span class=\"_ _4\"></span>ch  kwartalnych  i  stopa  t<span class=\"_ _3\"></span>a  jest wykorzystywana <span class=\"_ _1d\"> </span>do <span class=\"_ _22\"> </span>wyceny <span class=\"_ _22\"> </span>zobowi\u0105<span class=\"_ _4\"></span>za\u0144 <span class=\"_ _22\"> </span>leasin<span class=\"_ _4\"></span>gowych <span class=\"_ _22\"> </span>p<span class=\"_ _4\"></span>owstaj\u0105cych <span class=\"_ _1d\"> </span>z <span class=\"_ _22\"> </span>um\u00f3w <span class=\"_ _22\"> </span>leasingo<span class=\"_ _4\"></span>wych <span class=\"_ _22\"> </span>zawar<span class=\"_ _4\"></span>tych <span class=\"_ _22\"> </span>lub zmodyfikowanych <span class=\"_ _4\"></span>w trakcie da<span class=\"_ _4\"></span>nego kwa<span class=\"_ _4\"></span>rta\u0142u. <span class=\"ff2\"> </span>Poziom istotn<span class=\"_ _4\"></span>o\u015bci dla ident<span class=\"_ _4\"></span>yfikacji leasing\u00f3w akt<span class=\"_ _4\"></span>yw\u00f3w o niski<span class=\"_ _4\"></span>ej warto\u015bci sk<span class=\"_ _4\"></span>\u0142<span class=\"ff2\">adnika bazowe<span class=\"_ _4\"></span>go wynosi 2<span class=\"_ _4\"></span>0 000 PLN<span class=\"_ _3c\"> </span></span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Uprawnienia  do  emisji  CO<span class=\"_ _3c\"> </span>2  <span class=\"ff3\">otrzymane  nieodp<span class=\"_ _4\"></span>\u0142atnie  i  nabyte,  przeznaczon<span class=\"_ _4\"></span>e  do  wykorzystania  na  potrzeby  w\u0142asn<span class=\"_ _4\"></span>e </span>jednostki, ujm<span class=\"_ _4\"></span>owane s\u0105 jak<span class=\"_ _4\"></span>o warto\u015bci niema<span class=\"_ _4\"></span>terialne. <span class=\"ff2\"> </span>Na moment p<span class=\"_ _4\"></span>ocz\u0105tkoweg<span class=\"_ _4\"></span>o uj\u0119cia:<span class=\"ff2\"> </span>\u2022 <span class=\"_ _1\"> </span>otrzymane <span class=\"_ _1\"> </span>nieodp\u0142atnie <span class=\"_ _0\"></span>uprawnienia <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>emisji <span class=\"_ _1\"> </span>CO<span class=\"_ _3c\"> </span>2 <span class=\"_ _1\"> </span><span class=\"ff3\">oraz <span class=\"_ _1\"> </span>zwi\u0105zane <span class=\"_ _1\"> </span>z <span class=\"_ _0\"> </span>nimi <span class=\"_ _1\"> </span>nie<span class=\"_ _3\"></span>pieni\u0119\u017cne <span class=\"_ _0\"> </span>dotacje <span class=\"_ _1\"> </span>rz\u0105dowe <span class=\"_ _1\"> </span>(uj\u0119te <span class=\"_ _1\"> </span>jako </span>rozliczenia <span class=\"_ _3\"></span>mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>przychod\u00f3w<span class=\"_ _4\"></span>) <span class=\"_ _3\"></span>wycenia si\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>warto\u015bc<span class=\"_ _4\"></span>i go<span class=\"_ _3\"></span>dziw<span class=\"_ _4\"></span>ej o<span class=\"_ _3\"></span>dp<span class=\"_ _4\"></span>owiadaj\u0105cej warto\u015bci <span class=\"_ _3\"></span>rynkowej tych <span class=\"_ _3\"></span>praw<span class=\"_ _4\"></span> z <span class=\"ff3\">dnia ich pocz\u0105<span class=\"_ _4\"></span>tkowego uj\u0119cia<span class=\"_ _4\"></span>. <span class=\"ff2\"> </span></span>\u2022 nabyte uprawni<span class=\"_ _4\"></span>enia do emisji C<span class=\"_ _6\"></span>O<span class=\"_ _3c\"> </span>2 <span class=\"ff3\">wycenia si\u0119 w <span class=\"_ _4\"></span>wysoko\u015bci k<span class=\"_ _4\"></span>osztu nabycia.<span class=\"ff2\"> </span></span>Na <span class=\"_ _0\"></span>koniec <span class=\"_ _f\"></span><span class=\"ff3\">okresu <span class=\"_ _0\"></span>sprawozdawc<span class=\"_ _4\"></span>zego <span class=\"_ _f\"></span>uprawnienia <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>emisji <span class=\"_ _0\"></span>podlegaj\u0105 <span class=\"_ _f\"></span>wycenie <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _f\"></span>pocz\u0105tkowej <span class=\"_ _f\"></span>pomniejszonej<span class=\"_ _4\"></span> </span>o <span class=\"ff3\">amortyzacj\u0119 oraz <span class=\"_ _4\"></span>o odpisy z tytu\u0142u utraty warto\u015b<span class=\"_ _4\"></span>ci. Warto\u015b\u0107 upra<span class=\"_ _4\"></span>wnie\u0144 do emisji CO<span class=\"_ _3c\"> </span></span>2 <span class=\"ff3\">nie podlega amortyzacj<span class=\"_ _4\"></span>i, je\u017celi ich </span>warto\u015b\u0107 ko\u0144cowa <span class=\"_ _4\"></span>jest r\u00f3wna<span class=\"_ _4\"></span> lub wy\u017csza od ich <span class=\"_ _4\"></span>warto\u015bci bilan<span class=\"_ _4\"></span>sowej.<span class=\"ff2\"> </span>Rozchodu upra<span class=\"_ _4\"></span>wnie\u0144 do emis<span class=\"_ _4\"></span>ji, uj\u0119tych na <span class=\"_ _4\"></span>warto\u015bciach ni<span class=\"_ _4\"></span>ematerialnych <span class=\"_ _4\"></span>dokonuje si<span class=\"_ _4\"></span>\u0119 zgodnie z <span class=\"_ _4\"></span>metod\u0105 F<span class=\"_ _4\"></span>IFO.<span class=\"ff2\"> </span>Uprawnienia do emisji <span class=\"_ _4\"></span>CO<span class=\"_ _3c\"> </span>2 <span class=\"ff3\">uj\u0119te jako warto\u015bci niemat<span class=\"_ _4\"></span>erialne podl<span class=\"_ _4\"></span>egaj\u0105 rozliczeniu <span class=\"_ _4\"></span>i wy\u0142\u0105czeniu z ewidencji <span class=\"_ _4\"></span>ka\u017cdorazow<span class=\"_ _4\"></span>o </span>po<span class=\"ls0\"> <span class=\"ff3\">ich <span class=\"_ _11\"> </span>umorzeniu* <span class=\"_ _10\"> </span>przez <span class=\"_ _10\"> </span>Grup\u0119. <span class=\"_ _11\"> </span>Rozliczenia <span class=\"_ _10\"> </span>uprawnie\u0144 <span class=\"_ _11\"> </span>do <span class=\"_ _10\"> </span>emisji <span class=\"_ _11\"> </span>CO<span class=\"_ _3c\"> </span></span></span>2 <span class=\"_ _11\"> </span><span class=\"ff3\">dokonuje <span class=\"_ _10\"> </span>si\u0119 <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>ci\u0119\u017car <span class=\"_ _10\"> </span>rezerwy <span class=\"_ _11\"> </span>tworzonej<span class=\"_ _4\"></span> </span>w <span class=\"ff3\">zwi\u0105zku <span class=\"_ _4\"></span>z<span class=\"ff2\"> </span>obowi\u0105zkiem um<span class=\"_ _4\"></span>orzenia uprawn<span class=\"_ _4\"></span>ie\u0144.<span class=\"ff2\"> </span></span>Rezerw\u0119 <span class=\"_ _11\"> </span>t\u0119 <span class=\"_ _11\"> </span>rozpoznaje <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>momencie <span class=\"_ _11\"> </span>powstania <span class=\"_ _11\"> </span>obowi\u0105zku <span class=\"_ _11\"> </span>dostarczenia <span class=\"_ _11\"> </span>uprawnie\u0144 <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>umorzenia, <span class=\"_ _15\"> </span><span class=\"ff2\">odpowiednio<span class=\"_ _4\"></span> </span>do<span class=\"ls0\"> <span class=\"ff3\">wielko\u015bci wyemitowanego zanieczyszczenia. <span class=\"_ _3\"></span>Rez<span class=\"_ _4\"></span>erw\u0119 <span class=\"_ _3\"></span>wycenia<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>si\u0119 w <span class=\"_ _3\"></span>odniesieniu <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>warto\u015bci posiadanych <span class=\"_ _3\"></span>uprawn<span class=\"_ _4\"></span>ie\u0144 </span></span>do  emis<span class=\"_ _4\"></span>ji  <span class=\"ff3\">w <span class=\"_ _2\"> </span>warto\u015bci  bila<span class=\"_ _4\"></span>nsowej <span class=\"_ _2\"> </span>tych  praw<span class=\"ff2\">, <span class=\"_ _12\"> </span>a w </span>zakr<span class=\"_ _4\"></span>esie  ich <span class=\"_ _2\"> </span>niedoboru,  w <span class=\"_ _2\"> </span>wysoko\u015bci  war<span class=\"_ _4\"></span>to\u015bci <span class=\"_ _2\"> </span>rynkowej  uprawni<span class=\"_ _4\"></span>e\u0144 </span>do<span class=\"ls0\"> <span class=\"ff3\">emisji na dz<span class=\"_ _4\"></span>ie\u0144 u<span class=\"ff2\">tworzenia r<span class=\"_ _4\"></span>ezerwy.  </span></span></span>Rezerw\u0119 tworzy si<span class=\"_ _4\"></span>\u0119 w ci\u0119\u017car ko<span class=\"_ _4\"></span>sztu wytworz<span class=\"_ _4\"></span>enia produkt<span class=\"_ _4\"></span>\u00f3w.  <span class=\"ff2\"> </span>W <span class=\"_ _3\"></span>sprawozdaniu z <span class=\"_ _3\"></span>wyniku Grupa <span class=\"_ _3\"></span>rozlicza <span class=\"_ _3\"></span>systematyczni<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>dotacj<span class=\"_ _4\"></span>\u0119 <span class=\"_ _3\"></span>uj\u0119t\u0105 <span class=\"_ _3\"></span>na rozliczeniach <span class=\"_ _3\"></span>mi\u0119dzyo<span class=\"_ _4\"></span>kresowych przychod\u00f3w w <span class=\"ff3\">okresie,  na <span class=\"_ _19\"> </span>kt\u00f3<span class=\"_ _3\"></span>ry  zosta\u0142a <span class=\"_ _10\"> </span>przyznana.  Do<span class=\"_ _3\"></span>tacja  rozliczona <span class=\"_ _10\"> </span>do <span class=\"_ _10\"> </span>wysoko\u015bci  ko<span class=\"_ _3\"></span>sztu  utworzonej  rezerwy <span class=\"_ _10\"> </span>(odpowiedni<span class=\"_ _4\"></span>o </span>do<span class=\"ls0\"> <span class=\"ff3\">ilo\u015bci <span class=\"_ _1\"> </span>ton <span class=\"_ _1\"> </span>emisji <span class=\"_ _0\"></span>CO<span class=\"_ _3c\"> </span></span></span>2 <span class=\"_ _1\"> </span><span class=\"ff3\">obj\u0119tych <span class=\"_ _0\"></span>rezerw\u0105) <span class=\"_ _1\"> </span>kompensuje <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>Sprawozdaniu <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>wyniku <span class=\"_ _1\"> </span>koszt <span class=\"_ _0\"></span>utworzonej <span class=\"_ _1\"> </span>rezerwy. <span class=\"_ _1\"> </span>Dotacj\u0119<span class=\"_ _4\"></span> </span>w <span class=\"ff3\">wysoko\u015bci <span class=\"_ _f\"></span>przekraczaj\u0105cej <span class=\"_ _0\"></span>koszt <span class=\"_ _0\"></span>utworzonej <span class=\"_ _0\"></span>rezerwy <span class=\"_ _f\"></span>(zar\u00f3wno <span class=\"_ _0\"></span>co <span class=\"_ _1\"> </span>do <span class=\"_ _0\"></span>ilo\u015bci <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>i <span class=\"_ _1\"> </span>warto\u015bci)<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>ujmuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>pozosta\u0142e<span class=\"_ _4\"></span> </span>przychody op<span class=\"_ _4\"></span>eracyjne.  *umorzenie  oznacza <span class=\"_ _19\"> </span>wype\u0142nienie  obowi\u0105zku <span class=\"_ _10\"> </span>na\u0142o\u017coneg<span class=\"_ _4\"></span>o <span class=\"_ _19\"> </span>p<span class=\"_ _3\"></span>rzepi<span class=\"_ _4\"></span>sami  ustawy <span class=\"_ _10\"> </span>o <span class=\"_ _10\"> </span>handlu  emisjami <span class=\"_ _10\"> </span>na <span class=\"_ _19\"> </span>w\u0142a\u015b<span class=\"_ _3\"></span>cicie<span class=\"_ _4\"></span>la  Instalacji polegaj\u0105cego <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>umorzeniu <span class=\"_ _15\"> </span>uprawnie\u0144 <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>rachunku <span class=\"_ _14\"> </span>uprawnie<span class=\"_ _4\"></span>\u0144, <span class=\"_ _15\"> </span>poprzez <span class=\"_ _15\"> </span>osoby <span class=\"_ _14\"> </span>upowa<span class=\"_ _4\"></span>\u017cnio<span class=\"_ _3\"></span>ne <span class=\"_ _15\"> </span>do <span class=\"_ _15\"> </span>obs\u0142ugi <span class=\"_ _15\"> </span>r<span class=\"_ _3\"></span>achu<span class=\"_ _4\"></span>nk\u00f3w w <span class=\"ff5\">Europejskim <span class=\"_ _f\"></span>Rejestrze <span class=\"_ _0\"> </span>Uprawnie\u0144, <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>la <span class=\"_ _f\"></span>ka\u017cdej <span class=\"_ _0\"> </span>Instalacji <span class=\"_ _0\"> </span>odr\u0119bnie, <span class=\"_ _f\"></span>w <span class=\"_ _0\"> </span>liczbie <span class=\"_ _0\"> </span>pokrywaj\u0105cej <span class=\"_ _0\"></span>rzeczywist\u0105 <span class=\"_ _f\"></span>emisj\u0119 <span class=\"_ _0\"> </span>zanieczyszcze\u0144 </span>za<span class=\"ls0\"> <span class=\"ff5\">ubieg\u0142y r<span class=\"_ _4\"></span>ok.<span class=\"ffa\"> </span></span></span><div class=\"c w2bc h1d3 gs18b8\"><div class=\"t m0 x11 h8 y4ca ff4 fs6 fc0 sc0 ls0 ws0\">Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w2cf h1d4 gs18b9\"><div class=\"t m0 x11 h8 y10d2 ff3 fs6 fc0 sc0 ls0 ws0\">Aktywa <span class=\"_ _1\"> </span>trwa\u0142e <span class=\"_ _1\"> </span>(lub <span class=\"_ _1\"> </span>grupy <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>zbycia) <span class=\"_ _2\"> </span><span class=\"ff2\">Grupa <span class=\"_ _1\"> </span>klasyfikuje <span class=\"_ _1\"> </span></span>jako <span class=\"_ _1\"> </span>przeznaczone <span class=\"_ _0\"> </span>do <span class=\"_ _2\"> </span>sprzeda\u017cy, <span class=\"_ _0\"></span>je\u017celi <span class=\"_ _1\"> </span>ich <span class=\"_ _2\"> </span>warto\u015b\u0107 <span class=\"_ _1\"> </span>bilansowa<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y10d3 ff3 fs6 fc0 sc0 ls0 ws0\">b\u0119dzie <span class=\"_ _3\"></span>odzyskana <span class=\"_ _3\"></span>raczej <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>drodz<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>transakcji <span class=\"_ _3\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>ni\u017c <span class=\"_ _f\"></span>poprz<span class=\"_ _4\"></span>ez <span class=\"_ _3\"></span>kontynuowanie <span class=\"_ _3\"></span>u\u017cytkowania<span class=\"_ _4\"></span>, <span class=\"_ _3\"></span>pod <span class=\"_ _3\"></span>warunkiem, <span class=\"_ _3\"></span>i\u017c <span class=\"_ _f\"></span>s\u0105 </div><div class=\"t m0 x11 h8 y10d4 ff3 fs6 fc0 sc0 ls0 ws0\">dost\u0119pne do natychmiastow<span class=\"_ _4\"></span>ej sprzeda\u017cy w obecnym stanie, z zachowaniem warunk\u00f3w, kt\u00f3re s\u0105 zwyczajowo stosowane </div><div class=\"t m0 x11 h8 y87e ff3 fs6 fc0 sc0 ls0 ws0\">przy <span class=\"_ _3\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>tych <span class=\"_ _3\"></span>aktyw\u00f3w <span class=\"_ _3\"></span>(lub grup <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>zbycia) <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>ich <span class=\"_ _3\"></span>sprzeda\u017c <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>wysoce <span class=\"_ _3\"></span>uprawdopod<span class=\"_ _4\"></span>obniona. <span class=\"_ _3\"></span>Sprzeda\u017c<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>uznaje </div><div class=\"t m0 x11 h8 y87f ff3 fs6 fc0 sc0 ls0 ws0\">si\u0119 za <span class=\"_ _3\"></span>wysoce uprawdopodobnion\u0105<span class=\"_ _4\"></span>, gdy <span class=\"_ _3\"></span><span class=\"ff2\">Grupa </span>jest<span class=\"_ _3\"></span> zdecydowana wype\u0142ni\u0107 plan <span class=\"_ _3\"></span>sprzeda\u017cy sk\u0142adnika aktyw\u00f3w lub <span class=\"_ _3\"></span>grupy<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y880 ff3 fs6 fc0 sc0 ls0 ws0\">do zbycia, podj\u0119te zosta\u0142y dzia\u0142a<span class=\"_ _4\"></span>nia maj\u0105ce na celu aktywne poszuk<span class=\"_ _4\"></span>iwanie nabywcy, sk\u0142adnik akt<span class=\"_ _4\"></span>yw\u00f3w oferowan<span class=\"_ _4\"></span>y jest na </div><div class=\"t m0 x11 h8 y881 ff3 fs6 fc0 sc0 ls0 ws0\">sprzeda\u017c <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>cenie, <span class=\"_ _f\"></span>kt\u00f3ra <span class=\"_ _f\"></span>jest <span class=\"_ _f\"></span>racjonalna <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>odniesieniu <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>jego <span class=\"_ _f\"></span>bie\u017c\u0105cej <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej, <span class=\"_ _0\"></span><span class=\"ff2\">Grupa <span class=\"_ _f\"></span></span>ma <span class=\"_ _f\"></span>zamiar <span class=\"_ _f\"></span>sprzeda\u0107 </div><div class=\"t m0 x11 h8 yb07 ff3 fs6 fc0 sc0 ls0 ws0\">sk\u0142adnik aktyw\u00f3w w ci\u0105g<span class=\"_ _3\"></span>u roku od dnia kwalifikacji. Wyd\u0142u\u017cenie okresu wymaganego do zako\u0144czenia sprzeda\u017cy powy\u017cej </div><div class=\"t m0 x11 h8 y32f ff3 fs6 fc0 sc0 ls0 ws0\">1 <span class=\"_ _f\"></span>roku <span class=\"_ _0\"></span>mo\u017cliwe <span class=\"_ _0\"></span>jest <span class=\"_ _f\"></span>tylko <span class=\"_ _0\"></span>wtedy,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>kiedy <span class=\"_ _0\"></span>op\u00f3\u017anienie <span class=\"_ _0\"></span>zosta\u0142<span class=\"ff2\">o <span class=\"_ _0\"></span>spowod<span class=\"_ _4\"></span>owane <span class=\"_ _f\"></span>przez <span class=\"_ _0\"></span>zdarzenia <span class=\"_ _f\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _4\"></span><span class=\"ff3\">okoliczno\u015bci <span class=\"_ _f\"></span>znajduj\u0105ce <span class=\"_ _f\"></span>si\u0119 </span></span></div><div class=\"t m0 x11 h8 y330 ff3 fs6 fc0 sc0 ls0 ws0\">poza kontrol\u0105 <span class=\"ff2\">Grup<span class=\"_ _4\"></span>y, a sam<span class=\"_ _4\"></span>a Grupa <span class=\"ff3\">mo\u017ce ud<span class=\"_ _4\"></span>owodni\u0107,<span class=\"ff2\"> </span>\u017ce <span class=\"_ _4\"></span>jest zdecyd<span class=\"_ _4\"></span>owana wype<span class=\"_ _4\"></span>\u0142ni\u0107 plan sprze<span class=\"_ _4\"></span>da\u017cy <span class=\"_ _4\"></span>sk\u0142adnika aktyw<span class=\"_ _4\"></span>\u00f3w.<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x11 h8 y3f4 ff3 fs6 fc0 sc0 ls0 ws0\">Na moment przekwalifik<span class=\"_ _4\"></span>owania aktywa te wycenia si\u0119 wed\u0142u<span class=\"_ _4\"></span>g ni\u017cszej z dw\u00f3ch warto\u015bci: war<span class=\"_ _4\"></span>to\u015bci bilansowej lub warto<span class=\"_ _4\"></span>\u015bci </div><div class=\"t m0 x11 h8 y3f8 ff3 fs6 fc0 sc0 ls0 ws0\">godziwej <span class=\"_ _3\"></span>pomni<span class=\"_ _4\"></span>ejszonej <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>koszty zbycia. <span class=\"_ _3\"></span>R\u00f3\u017cnica <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>wyceny <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>warto\u015bci godziw<span class=\"_ _3\"></span>ej <span class=\"_ _3\"></span>ujmowana <span class=\"_ _3\"></span>jes<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>pozosta\u0142ych <span class=\"_ _3\"></span>kosztach<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 yca ff3 fs6 fc0 sc0 ls0 ws0\">operacyjnych. <span class=\"_ _0\"></span>W <span class=\"_ _1\"> </span>momencie <span class=\"_ _1\"> </span>p\u00f3\u017aniejsz<span class=\"_ _4\"></span>ej <span class=\"_ _0\"> </span>wyceny, <span class=\"_ _1\"> </span>ewentualne <span class=\"_ _0\"></span>odwr\u00f3cenie <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>pozosta\u0142ych </div><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">przychodach op<span class=\"_ _4\"></span>eracyjnych.  </div></div>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy <span class=\"ff1\"> </span>Grupa <span class=\"_ _3\"></span>dokonuje <span class=\"_ _3\"></span>wyceny <span class=\"_ _3\"></span>zapas\u00f3w wed\u0142<span class=\"_ _3\"></span>ug <span class=\"_ _3\"></span>ceny <span class=\"_ _3\"></span>nabycia <span class=\"_ _3\"></span>lub <span class=\"_ _3\"></span>kosztu<span class=\"_ _4\"></span> wy<span class=\"ff3 ls0\">tworzenia <span class=\"_ _d\"> </span>nie <span class=\"_ _13\"> </span>wy\u017csz<span class=\"_ _4\"></span>ych <span class=\"_ _d\"> </span>ni\u017c <span class=\"_ _d\"> </span>ce<span class=\"_ _3\"></span>na <span class=\"_ _d\"> </span>sprzeda\u017cy <span class=\"_ _d\"> </span>pomniejszon<span class=\"_ _4\"></span>a </span>o koszty <span class=\"_ _1d\"> </span><span class=\"ff3\">doko\u0144czenia <span class=\"_ _22\"> </span>pr<span class=\"_ _4\"></span>odukcji<span class=\"ff2\"> <span class=\"_ _1d\"> </span><span class=\"ls23\">i <span class=\"_ _22\"> </span></span>dopro</span>wadzen<span class=\"_ _4\"></span>ia <span class=\"_ _1d\"> </span>sprzeda\u017cy </span>do<span class=\"ls0\"> skutku.  </span>Ewentualna <span class=\"_ _2\"> </span>r\u00f3\u017cnica <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _12\"> </span>dotycz\u0105ca <span class=\"_ _2\"> </span>wytworzonych <span class=\"_ _2\"> </span>wyrob\u00f3w, stanowi <span class=\"_ _e\"> </span>odpis <span class=\"_ _e\"> </span>aktualizuj\u0105cy<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>i <span class=\"_ _e\"> </span>jest <span class=\"_ _1a\"> </span>ujmowana <span class=\"_ _e\"> </span>w <span class=\"_ _e\"> </span>koszcie wytworzenia sprze<span class=\"_ _4\"></span>danych <span class=\"ff3\">pr<span class=\"_ _4\"></span>odukt\u00f3w.<span class=\"ff2\"> </span></span>Sta\u0142e <span class=\"_ _1d\"> </span>po\u015brednie <span class=\"_ _1f\"> </span>koszty <span class=\"_ _1d\"> </span>produkcji <span class=\"_ _1f\"> </span>przypisuje <span class=\"_ _1d\"> </span>si\u0119 <span class=\"_ _1d\"> </span>przyjmuj\u0105c normalny poziom w<span class=\"_ _4\"></span>ykorzystania<span class=\"_ _4\"></span> zdoln<span class=\"_ _4\"></span>o\u015bci produkcy<span class=\"_ _4\"></span>jnych.<span class=\"ff2\"> </span>Wyceny <span class=\"_ _15\"> </span>bilansowej <span class=\"_ _15\"> </span>rozchodu <span class=\"_ _11\"> </span>sk\u0142adnika <span class=\"_ _15\"> </span>zapas\u00f3w <span class=\"_ _15\"> </span>dokonuje <span class=\"_ _15\"> </span>si\u0119 wed\u0142ug <span class=\"_ _15\"> </span>\u015bredniej <span class=\"_ _14\"> </span>wa\u017conej <span class=\"_ _15\"> </span>ceny <span class=\"_ _15\"> </span>nabycia <span class=\"_ _15\"> </span>oraz <span class=\"_ _14\"> </span>\u015bredniowa\u017conego rzeczywistego k<span class=\"_ _4\"></span>osztu wytw<span class=\"_ _4\"></span>orzenia. Jako <span class=\"_ _0\"></span>zapasy <span class=\"_ _f\"></span>Grupa <span class=\"_ _0\"></span>klasyfikuje <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>awaryjne <span class=\"_ _0\"></span>cz\u0119\u015bci <span class=\"_ _f\"></span>zamienne, kt\u00f3re  nie <span class=\"_ _10\"> </span>spe\u0142niaj\u0105  kryteri\u00f3w <span class=\"_ _10\"> </span>ujmowania  jako <span class=\"_ _19\"> </span>rzeczowe <span class=\"_ _10\"> </span>aktywa trwa\u0142e <span class=\"_ _d\"> </span>zgodnie <span class=\"_ _d\"> </span>z <span class=\"_ _d\"> </span>MSR <span class=\"_ _d\"> </span>16<span class=\"_ _3\"></span> <span class=\"_ _c\"> </span>pa<span class=\"_ _3\"></span>r. <span class=\"_ _d\"> </span>7 <span class=\"_ _d\"> </span>oraz <span class=\"_ _d\"> </span>zgo<span class=\"_ _3\"></span>dnie <span class=\"_ _d\"> </span>z <span class=\"_ _d\"> </span>zasadami kapitalizacji <span class=\"_ _19\"> </span>istotnych <span class=\"_ _10\"> </span>cz\u0119\u015bci <span class=\"_ _10\"> </span>sk\u0142adowych <span class=\"_ _10\"> </span>przyj\u0119tych  w <span class=\"_ _10\"> </span>zasadach rachunkowo\u015bci <span class=\"_ _1d\"> </span>Jednostk<span class=\"_ _4\"></span>i <span class=\"_ _1d\"> </span>Dominuj\u0105cej, <span class=\"_ _1d\"> </span>w <span class=\"_ _22\"> </span>kt<span class=\"_ _4\"></span>\u00f3rych <span class=\"_ _1d\"> </span>okre\u015blono warto\u015bciowy <span class=\"_ _11\"> </span>pr\u00f3g <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>poziomie <span class=\"_ _11\"> </span>co <span class=\"_ _15\"> </span>najmniej <span class=\"_ _11\"> </span>300 <span class=\"_ _11\"> </span>tys. <span class=\"_ _11\"> </span>PLN, <span class=\"_ _15\"> </span>dla kt\u00f3rych to <span class=\"_ _3\"></span>cz\u0119\u015bci zamiennych przeprowadza si\u0119 analiz\u0119 po<span class=\"_ _3\"></span>d k\u0105tem spe\u0142nienia <span class=\"_ _e\"> </span>kryteri\u00f3w <span class=\"_ _e\"> </span>kapitaliz<span class=\"_ _4\"></span>acji <span class=\"_ _e\"> </span>z <span class=\"_ _e\"> </span>MSR <span class=\"_ _e\"> </span>16.<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>W<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>zwi\u0105zku z <span class=\"ff3\">powy\u017cszym, <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>zapas <span class=\"_ _0\"> </span>ujmowane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _1\"> </span>w <span class=\"_ _0\"></span>szczeg\u00f3lno\u015bci <span class=\"_ _0\"> </span>awaryjne </span>cz\u0119\u015bci <span class=\"_ _1d\"> </span>zami<span class=\"_ _4\"></span>enne, <span class=\"_ _1f\"> </span>kt\u00f3rych <span class=\"_ _1f\"> </span>warto\u015b\u0107 <span class=\"_ _1d\"> </span>jest <span class=\"_ _1f\"> </span>nieistotna <span class=\"_ _1f\"> </span>b\u0105d\u017a <span class=\"_ _1d\"> </span>nie podlegaj\u0105  one <span class=\"_ _10\"> </span>wymianom <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>regularnych  odst\u0119pach <span class=\"_ _10\"> </span>czasu, <span class=\"_ _10\"> </span>lub kt\u00f3re, <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>ich <span class=\"_ _3\"></span>zamontowaniu, <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zwi\u0105zku <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>awari\u0105 <span class=\"_ _3\"></span>cz\u0119\u015bci <span class=\"_ _f\"></span>zamiennej w <span class=\"_ _15\"> </span>sk\u0142adniku <span class=\"_ _15\"> </span>rzeczowych <span class=\"_ _11\"> </span>aktyw\u00f3w <span class=\"_ _15\"> </span>trwa\u0142ych, <span class=\"_ _15\"> </span>nie <span class=\"_ _15\"> </span>przyczyni\u0105 <span class=\"_ _11\"> </span>si\u0119 do<span class=\"ls0\"> <span class=\"ff3\">uzyskania <span class=\"_ _1d\"> </span>wi\u0119kszych <span class=\"_ _1d\"> </span>korzy\u015bci <span class=\"_ _22\"> </span>ek<span class=\"_ _4\"></span>onomicznych <span class=\"_ _1d\"> </span>z <span class=\"_ _1d\"> </span>dalszego </span></span>u\u017cytkowania <span class=\"_ _1d\"> </span>tego <span class=\"_ _22\"> </span>sk\u0142adnika, <span class=\"_ _1d\"> </span>od <span class=\"_ _22\"> </span>tych <span class=\"_ _22\"> </span>kt\u00f3re <span class=\"_ _22\"> </span>by\u0142y <span class=\"_ _22\"> </span>za\u0142o\u017c<span class=\"_ _4\"></span>one w <span class=\"ff3\">momencie <span class=\"_ _2c\"> </span>p<span class=\"_ _4\"></span>ocz\u0105tkow<span class=\"_ _4\"></span>ego <span class=\"_ _2c\"> </span>uj\u0119cia <span class=\"_ _2c\"> </span>sk<span class=\"_ _4\"></span>\u0142adnika <span class=\"_ _2c\"> </span>i <span class=\"_ _2a\"> </span>oddania </span>do<span class=\"ls0\"> <span class=\"ff3\">u\u017cytkowania<span class=\"_ _4\"></span>. <span class=\"_ _3\"></span>Koszty <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>awaryjnych <span class=\"_ _3\"></span>cz\u0119\u015bci <span class=\"_ _3\"></span>zamie<span class=\"_ _4\"></span>nnych, <span class=\"_ _3\"></span>jako<span class=\"_ _4\"></span> </span></span>koszty  bie\u017c\u0105cego  utrzymania  aktyw\u00f3w,  ujmowane  s\u0105  w  wyniku w <span class=\"ff3\">momencie ich z<span class=\"_ _4\"></span>u\u017cycia.<span class=\"ff2\"> </span></span>W <span class=\"_ _13\"> </span>skonsolidowa<span class=\"_ _4\"></span>nym <span class=\"_ _13\"> </span>sprawoz<span class=\"_ _4\"></span>daniu <span class=\"_ _d\"> </span>finansowym ilo\u015b\u0107 <span class=\"_ _27\"> </span>zapas\u00f3w <span class=\"_ _27\"> </span>Grupy <span class=\"_ _39\"> </span>Kapita\u0142ow<span class=\"_ _4\"></span>ej <span class=\"_ _27\"> </span>KGHM INTERNATIONAL <span class=\"ff3\">LT<span class=\"_ _4\"></span>D. <span class=\"_ _22\"> </span>powstaj\u0105<span class=\"_ _4\"></span>cych <span class=\"_ _22\"> </span>w <span class=\"_ _22\"> </span>proc<span class=\"_ _4\"></span>esie </span>\u0142ugowania,  jest <span class=\"_ _10\"> </span>okre\u015blan<span class=\"ff2\">a  w oparciu <span class=\"_ _19\"> </span>o<span class=\"_ _3\"></span> szacowan<span class=\"_ _4\"></span>y </span>odzysk <span class=\"_ _33\"> </span>metalu <span class=\"_ _33\"> </span>z <span class=\"_ _33\"> </span>rudy. <span class=\"_ _33\"> </span>Natura <span class=\"_ _33\"> </span>procesu wyp\u0142ukiwania <span class=\"_ _2\"> </span>miedzi  z <span class=\"_ _2\"> </span>rudy  og<span class=\"_ _4\"></span>ranicza <span class=\"_ _2\"> </span>precyzyjne monitorowani<span class=\"_ _4\"></span>e <span class=\"_ _13\"> </span><span class=\"ff3\">poziomu <span class=\"_ _13\"> </span>zapas\u00f3w <span class=\"_ _d\"> </span>powstaj\u0105cych </span>w wyniku <span class=\"_ _d\"> </span>tego <span class=\"_ _13\"> </span>procesu. <span class=\"_ _13\"> </span>W <span class=\"_ _13\"> </span>kolejnych <span class=\"_ _d\"> </span>okresach<span class=\"_ _4\"></span> sprawozdawczych,<span class=\"_ _4\"></span> <span class=\"_ _26\"> </span>dokonuje <span class=\"_ _26\"> </span>si\u0119 <span class=\"_ _26\"> </span>korekty szacowanego <span class=\"_ _12\"> </span>w  danym <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>kresie <span class=\"_ _2\"> </span>sprawozdawczym odzysku <span class=\"_ _c\"> </span>miedzi <span class=\"_ _14\"> </span>z <span class=\"_ _c\"> </span><span class=\"ff3\">\u0142<span class=\"_ _3\"></span>ugowan<span class=\"_ _4\"></span>ej <span class=\"_ _14\"> </span>rudy <span class=\"_ _c\"> </span>do <span class=\"_ _d\"> </span>poziomu<span class=\"_ _4\"></span> </span>produkcji osi\u0105<span class=\"_ _4\"></span>gni\u0119tej w<span class=\"ff2\"> kolejnym<span class=\"_ _4\"></span> okresie. </span>Na <span class=\"_ _15\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>31 <span class=\"_ _15\"> </span>grudnia <span class=\"_ _15\"> </span>20<span class=\"ff2 lse\">23<span class=\"ls0\"> <span class=\"_ _14\"> </span></span></span>r. <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _14\"> </span>zapas\u00f3w ustalona <span class=\"_ _d\"> </span>prowizorycznie <span class=\"_ _13\"> </span><span class=\"ff3\">wynios\u0142a</span> <span class=\"_ _13\"> </span><span class=\"lse\">25</span> <span class=\"_ _13\"> </span>mln <span class=\"_ _13\"> </span>PLN (na <span class=\"lse\">31</span> grudnia <span class=\"lse\">2022</span> <span class=\"_ _4\"></span>r<span class=\"lsd\">. <span class=\"lse\">38</span></span> mln PLN). Grupa <span class=\"_ _c\"> </span>dokonuje <span class=\"_ _c\"> </span><span class=\"ff3\">wyceny <span class=\"_ _c\"> </span>zapas\u00f3w <span class=\"_ _c\"> </span>na <span class=\"_ _d\"> </span>poziomi<span class=\"_ _4\"></span>e </span>kosztu <span class=\"_ _22\"> </span>wytw<span class=\"_ _4\"></span>orzenia, <span class=\"_ _1d\"> </span>nie <span class=\"_ _22\"> </span>wy\u017cszym <span class=\"_ _22\"> </span>jednak <span class=\"_ _1d\"> </span>od warto\u015bci <span class=\"_ _22\"> </span>netto <span class=\"_ _22\"> </span>mo\u017cliwej <span class=\"_ _22\"> </span>do <span class=\"_ _22\"> </span>uzyskania. <span class=\"_ _2f\"> </span>Cen\u0119<span class=\"_ _4\"></span> sprzeda\u017cy <span class=\"_ _14\"> </span>netto <span class=\"_ _c\"> </span>dla <span class=\"_ _c\"> </span>miedzi <span class=\"_ _c\"> </span>na <span class=\"_ _c\"> </span>dzie\u0144 <span class=\"_ _c\"> </span>ko\u0144cz\u0105cy okres <span class=\"_ _2\"> </span>sprawozdawczy <span class=\"_ _1\"> </span>G<span class=\"_ _3\"></span>rupa <span class=\"_ _1\"> </span>ustala <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>podstawie notowa\u0144 <span class=\"_ _3\"></span>cen <span class=\"_ _3\"></span>metalu <span class=\"_ _3\"></span>wg <span class=\"_ _3\"></span>krzywej <span class=\"_ _3\"></span>terminowej <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>LME (Londy<span class=\"ff3\">\u0144skiej <span class=\"_ _0\"></span>Gie\u0142dy <span class=\"_ _0\"></span>Metali) <span class=\"_ _0\"> </span>ustalonej <span class=\"_ _0\"></span>dla <span class=\"_ _0\"> </span>miesi\u0119cy, </span>w <span class=\"_ _2\"> </span>kt\u00f3<span class=\"_ _3\"></span>rych <span class=\"_ _2\"> </span>b\u0119dzie <span class=\"_ _2\"> </span>nast\u0119powa\u0142a <span class=\"_ _2\"> </span>sprzeda\u017c <span class=\"_ _12\"> </span>zapas\u00f3w miedzi.<span class=\"fs3\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Prawa <span class=\"_ _11\"> </span>maj\u0105tkowe <span class=\"_ _11\"> </span>do <span class=\"_ _15\"> </span>energii <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _15\"> </span>to <span class=\"_ _15\"> </span>\u015bwiadectwa <span class=\"_ _11\"> </span>pochodz<span class=\"_ _4\"></span>enia <span class=\"_ _11\"> </span>energii <span class=\"_ _11\"> </span>e<span class=\"_ _3\"></span>lek<span class=\"_ _4\"></span>trycznej, <span class=\"_ _11\"> </span>potwierdzaj\u0105<span class=\"_ _4\"></span>ce <span class=\"_ _15\"> </span>wytworz<span class=\"_ _4\"></span>enie <span class=\"_ _11\"> </span>energii elektrycznej <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>odnawialnych <span class=\"_ _3\"></span>\u017ar\u00f3d\u0142ach <span class=\"_ _3\"></span>energii <span class=\"_ _3\"></span>(OZE). <span class=\"_ _3\"></span>Wyproduko<span class=\"_ _4\"></span>wanie <span class=\"_ _3\"></span>energii<span class=\"ff2\"> <span class=\"_ _f\"></span></span>w <span class=\"_ _3\"></span>odnawialnych <span class=\"_ _3\"></span>\u017ar\u00f3d\u0142ach <span class=\"_ _3\"></span>energii <span class=\"_ _3\"></span>potwierdzaj\u0105<span class=\"_ _4\"></span> tzw. zielone, ni<span class=\"_ _4\"></span>ebieskie oraz <span class=\"_ _4\"></span>fioletowe praw<span class=\"ff3\">a <span class=\"_ _4\"></span>maj\u0105tkowe<span class=\"ff2\"> d<span class=\"_ _4\"></span>o energii.<span class=\"_ _4\"></span> </span></span>\u015awiadectwa <span class=\"_ _3\"></span>efektywn<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _3\"></span>energetycznej, tzw. <span class=\"_ _3\"></span>bia\u0142e <span class=\"_ _3\"></span>ce<span class=\"_ _3\"></span>rtyfika<span class=\"_ _4\"></span>ty, <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>certyfikaty <span class=\"_ _3\"></span>potwierdzaj\u0105c<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>roszczenia <span class=\"_ _3\"></span>uczestnik\u00f3w rynku w <span class=\"_ _f\"></span>zwi\u0105zku <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>deklaracjami <span class=\"_ _0\"></span>uzyskania <span class=\"_ _f\"></span>oszcz\u0119dno\u015bci <span class=\"_ _f\"></span>energetycznej <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>efekcie <span class=\"_ _0\"></span>zastosowania <span class=\"_ _f\"></span>przez <span class=\"_ _f\"></span>nich <span class=\"_ _0\"></span>\u015brodk\u00f3w <span class=\"_ _f\"></span>lub<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span></span>wdro\u017cenia<span class=\"_ _4\"></span> przedsi\u0119wzi\u0119\u0107 s<span class=\"_ _4\"></span>\u0142u\u017c\u0105cych poprawi<span class=\"_ _4\"></span>e efektywn<span class=\"_ _4\"></span>o\u015bci energe<span class=\"_ _4\"></span>tycznej. <span class=\"ff2\"> </span>Ujmowanie nabytyc<span class=\"_ _4\"></span>h praw m<span class=\"_ _4\"></span>aj\u0105tkowych <span class=\"_ _4\"></span>do energii <span class=\"_ _4\"></span>i \u015bwi<span class=\"_ _4\"></span>adectw po\u015bwiadc<span class=\"_ _4\"></span>zaj\u0105cych efektyw<span class=\"_ _4\"></span>no\u015b\u0107 en<span class=\"_ _4\"></span>ergetyczn\u0105<span class=\"ff1\"> </span>Nabyte <span class=\"_ _1\"> </span>prawa <span class=\"_ _2\"> </span>maj\u0105tkowe <span class=\"_ _1\"> </span>do <span class=\"_ _2\"> </span>energii <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>\u015bwiade<span class=\"_ _4\"></span>ctwa <span class=\"_ _2\"> </span>po\u015bwiad<span class=\"_ _4\"></span>czaj\u0105ce <span class=\"_ _1\"> </span>efektywno\u015b\u0107 <span class=\"_ _1\"> </span>energetyczn\u0105<span class=\"ff16\"> <span class=\"_ _2\"> </span></span>ujmuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span><span class=\"ff2\">Sprawozdaniu<span class=\"_ _4\"></span> </span>z sytuacji finan<span class=\"_ _4\"></span>sowej jak<span class=\"_ _4\"></span>o towary <span class=\"ls23\">i </span><span class=\"ff3\">na<span class=\"_ _4\"></span> dzie\u0144 nabycia wyc<span class=\"_ _4\"></span>enia si\u0119 wg ceny na<span class=\"_ _4\"></span>bycia, kt<span class=\"_ _4\"></span>\u00f3ra odpowiada<span class=\"_ _4\"></span>:<span class=\"ff2\"> </span></span>- <span class=\"ff3\">warto\u015bci \u015bwiad<span class=\"_ _4\"></span>ectwa pochodz<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>(na podstawie aktual<span class=\"_ _4\"></span>nej ceny<span class=\"_ _4\"></span> rynkowej), lub<span class=\"ff2\"> </span></span>- <span class=\"ff3\">wysoko\u015bci wyn<span class=\"_ _4\"></span>egocjowanej c<span class=\"_ _4\"></span>eny umown<span class=\"_ _4\"></span>ej w przypadk<span class=\"_ _4\"></span>u zakupu <span class=\"_ _4\"></span>tych praw w tra<span class=\"_ _4\"></span>nsakcjach gie<span class=\"_ _4\"></span>\u0142dowych pozas<span class=\"_ _4\"></span>esyjnych.<span class=\"ff2\"> </span></span>Na <span class=\"_ _1\"> </span>koniec <span class=\"_ _0\"></span>okresu <span class=\"_ _1\"> </span>sprawozdawczego <span class=\"_ _0\"></span>prawa <span class=\"_ _1\"> </span>maj\u0105tkowe <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>energii <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>\u015bwiadectwa <span class=\"_ _0\"></span>po\u015bwiadczaj\u0105ce <span class=\"_ _0\"></span>efektywno\u015b\u0107 <span class=\"_ _0\"> </span>e<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>ergetyczn<span class=\"_ _4\"></span>\u0105<span class=\"ff16\"> </span>wycenia si\u0119 w ce<span class=\"_ _4\"></span>nie nabycia pom<span class=\"_ _4\"></span>niejszonej <span class=\"_ _4\"></span>o odpisy z ty<span class=\"_ _4\"></span>tu\u0142u utraty war<span class=\"_ _4\"></span>to\u015bci, jednak nie w<span class=\"_ _4\"></span>y\u017cszej ni\u017c<span class=\"_ _4\"></span> cena sprzeda\u017c<span class=\"_ _4\"></span>y netto. <span class=\"ff2\"> </span>Ujmowanie <span class=\"_ _2\"> </span>otrzymanych <span class=\"_ _12\"> </span>nieodp\u0142atni<span class=\"_ _4\"></span>e <span class=\"_ _12\"> </span>praw <span class=\"_ _2\"> </span>m<span class=\"_ _3\"></span>aj\u0105tk<span class=\"_ _4\"></span>owych <span class=\"_ _2\"> </span>do  energii <span class=\"_ _2\"> </span>i  \u015bwiadectw <span class=\"_ _2\"> </span>po\u015bwiadczaj\u0105cych  ef<span class=\"_ _4\"></span>ektywno\u015b\u0107<span class=\"_ _4\"></span> energetyczn\u0105<span class=\"ff1\"> </span>Otrzymane <span class=\"_ _10\"> </span>nieodp\u0142atnie, <span class=\"_ _10\"> </span>przyznane <span class=\"_ _10\"> </span>przez <span class=\"_ _10\"> </span>Prezesa <span class=\"_ _11\"> </span>URE, <span class=\"_ _10\"> </span>\u015bwiadectwa <span class=\"_ _10\"> </span>pochodzenia <span class=\"_ _10\"> </span>energii <span class=\"_ _10\"> </span>ze <span class=\"_ _11\"> </span>\u017ar\u00f3de\u0142 <span class=\"_ _10\"> </span>odnawialnych <span class=\"_ _10\"> </span>oraz \u015bwiadectwa <span class=\"_ _1\"> </span>wynikaj\u0105ce <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>ustawy <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>efektywno\u015bci <span class=\"_ _0\"> </span>e<span class=\"_ _3\"></span>nerge<span class=\"_ _4\"></span>tycznej <span class=\"_ _0\"></span>ujmuje <span class=\"_ _2\"> </span>si\u0119 <span class=\"_ _1\"> </span>jako <span class=\"_ _1\"> </span>towary, <span class=\"_ _1\"> </span>natomiast <span class=\"_ _1\"> </span>nieodp\u0142atne <span class=\"_ _0\"></span>otrzymanie traktuje si\u0119 jak<span class=\"_ _4\"></span>o dotacje niepieni<span class=\"_ _4\"></span>\u0119\u017cne i wycenia <span class=\"_ _4\"></span>na mom<span class=\"_ _4\"></span>ent pocz\u0105<span class=\"_ _4\"></span>tkowego uj<span class=\"_ _4\"></span>\u0119cia w warto\u015bci g<span class=\"_ _4\"></span>odziwej. <span class=\"ff2\"> </span>Dotacj\u0119 wynikaj\u0105c\u0105 z otrzymany<span class=\"_ _4\"></span>ch nieodp\u0142a<span class=\"_ _4\"></span>tnie praw maj\u0105tkowyc<span class=\"_ _4\"></span>h do energii kolorowej ujmuje si\u0119 w <span class=\"_ _3\"></span><span class=\"ff2\">Sprawozdan<span class=\"_ _4\"></span>iu z wyniku, </span>na zmniejszeni<span class=\"_ _4\"></span>e koszt\u00f3w wytw<span class=\"_ _4\"></span>orzenia <span class=\"_ _4\"></span>energii ze \u017ar\u00f3d<span class=\"_ _4\"></span>e\u0142 odnawialnych  w <span class=\"_ _4\"></span>momencie pocz\u0105<span class=\"_ _4\"></span>tkowego uj\u0119c<span class=\"_ _4\"></span>ia.<span class=\"ff2\"> </span>Pocz\u0105tkowe <span class=\"_ _f\"></span>uj\u0119cie <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>ksi\u0119gach <span class=\"_ _0\"></span>rachunkow<span class=\"_ _4\"></span>ych <span class=\"_ _0\"></span>praw <span class=\"_ _0\"></span>maj\u0105tkow<span class=\"_ _4\"></span>ych <span class=\"_ _f\"></span>wynikaj\u0105cych <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>\u015bwiadectw <span class=\"_ _f\"></span>pochodzenia <span class=\"_ _0\"></span>energii <span class=\"_ _0\"></span>ze <span class=\"_ _f\"></span>\u017ar\u00f3de\u0142 odnawialnych  nast\u0119puje <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>dzie\u0144 <span class=\"_ _11\"> </span>wyprodukowania  energii <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>danym <span class=\"_ _10\"> </span>\u017ar\u00f3dle, <span class=\"_ _10\"> </span>poniewa\u017c <span class=\"_ _10\"> </span>prawo <span class=\"_ _10\"> </span>producenta <span class=\"_ _10\"> </span>ww<span class=\"_ _3\"></span><span class=\"ff2\">. <span class=\"_ _10\"> </span><span class=\"ls1a\">en</span>ergii </span>do<span class=\"ls0\"> <span class=\"ff3\">otrzymania <span class=\"_ _f\"></span>praw <span class=\"_ _f\"></span>maj\u0105tkowych <span class=\"_ _f\"></span>wynikaj\u0105cych <span class=\"_ _0\"></span>ze <span class=\"_ _f\"></span>\u015bwiadectw <span class=\"_ _0\"></span>pochodzenia <span class=\"_ _f\"></span>powstaje <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>momencie <span class=\"_ _f\"></span>wyprodukowania <span class=\"_ _f\"></span>energii<span class=\"_ _4\"></span> </span></span>w <span class=\"ff3\">danym \u017ar<span class=\"_ _4\"></span>\u00f3dle. <span class=\"ff2\"> </span></span>Dotacj\u0119  wynika<span class=\"_ _4\"></span>j\u0105c\u0105  z <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>trzyman<span class=\"_ _4\"></span>ych  nie<span class=\"_ _4\"></span>odp\u0142atnie  \u015bwia<span class=\"_ _4\"></span>dectw  p<span class=\"_ _4\"></span>o\u015bwiadczaj\u0105cy<span class=\"_ _4\"></span>ch  efekt<span class=\"_ _4\"></span>ywno\u015b\u0107  en<span class=\"_ _4\"></span>ergetyczn\u0105<span class=\"ff2\">  </span>ujmuje  si\u0119,  jak<span class=\"_ _4\"></span>o dotacj<span class=\"ff3\">\u0119</span> <span class=\"_ _11\"> </span><span class=\"ff3\">do <span class=\"_ _10\"> </span>aktyw\u00f3w</span>, <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>rozliczenia<span class=\"ls18\">ch</span> <span class=\"_ _10\"> </span><span class=\"ff3\">mi\u0119<span class=\"_ _3\"></span>dzy<span class=\"_ _4\"></span>okresow<span class=\"ff2\">ych <span class=\"_ _10\"> </span></span>przychod\u00f3w, <span class=\"_ _10\"> </span>a <span class=\"_ _11\"> </span>nast\u0119pnie <span class=\"_ _11\"> </span>rozlicza <span class=\"_ _10\"> </span>sy<span class=\"_ _3\"></span>stematyczni<span class=\"_ _4\"></span>e <span class=\"_ _10\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>wyniku<span class=\"_ _3c\"> </span></span>finansowego  w <span class=\"_ _2\"> </span>pozosta\u0142e  przyc<span class=\"_ _4\"></span>hody  opera<span class=\"_ _4\"></span>cyjne,  w <span class=\"_ _2\"> </span>\u015blad  za  amortyzacj\u0105  \u015br<span class=\"_ _4\"></span>odk\u00f3w <span class=\"_ _12\"> </span>trwa\u0142ych, <span class=\"_ _12\"> </span>kt\u00f3rych  nabyci<span class=\"_ _4\"></span>e/wytworz<span class=\"_ _4\"></span>enie<span class=\"_ _4\"></span> spowodowa\u0142o p<span class=\"_ _4\"></span>owstanie <span class=\"_ _4\"></span>efektywno\u015bci energetyczn<span class=\"_ _4\"></span>ej, za <span class=\"_ _4\"></span>kt\u00f3r\u0105 Grupa<span class=\"_ _4\"></span> otrzyma\u0142a \u015bwiad<span class=\"_ _4\"></span>ectwa.<span class=\"ff2\"> </span>Pocz\u0105tkowe  uj\u0119cie  w <span class=\"_ _10\"> </span>ksi\u0119gach  rachunkowych  praw <span class=\"_ _10\"> </span>maj\u0105tkow<span class=\"_ _4\"></span>ych  wynikaj\u0105cych  ze <span class=\"_ _10\"> </span>\u015bwiadectw  pochodzenia  wynikaj\u0105cych<span class=\"_ _4\"></span> z <span class=\"ff3\">ustawy o efek<span class=\"_ _4\"></span>tywno\u015bci en<span class=\"_ _4\"></span>ergetycznej na<span class=\"_ _4\"></span>st\u0119puje na<span class=\"_ _4\"></span> moment ic<span class=\"_ _4\"></span>h otrzymania.<span class=\"ff2\"> </span></span>Na <span class=\"_ _d\"> </span>koniec <span class=\"_ _d\"> </span>okresu <span class=\"_ _d\"> </span>spra<span class=\"ff3\">wozdawcz<span class=\"_ _4\"></span>ego <span class=\"_ _d\"> </span>uj\u0119te <span class=\"_ _d\"> </span>nieodp\u0142atne <span class=\"_ _c\"> </span>prawa <span class=\"_ _d\"> </span>maj\u0105tkowe <span class=\"_ _d\"> </span>do <span class=\"_ _d\"> </span>energii <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>\u015bwiadectwa <span class=\"_ _d\"> </span>po\u015bwiadcza<span class=\"_ _4\"></span>j\u0105ce </span>efektywno\u015b\u0107 <span class=\"_ _2\"> </span>energetyczn\u0105<span class=\"ff16\">  </span>podl<span class=\"_ _4\"></span>egaj\u0105 <span class=\"_ _12\"> </span>wycenie <span class=\"_ _2\"> </span>wg  warto\u015bci <span class=\"_ _2\"> </span>pocz\u0105tkowej  pomni<span class=\"_ _4\"></span>ejszonej <span class=\"_ _2\"> </span>o  odpisy <span class=\"_ _2\"> </span>z  tytu\u0142u  utrat<span class=\"_ _4\"></span>y  wa<span class=\"_ _4\"></span>rto\u015bci,<span class=\"_ _4\"></span> jednak w wysok<span class=\"_ _4\"></span>o\u015bci nie wy\u017csz<span class=\"_ _4\"></span>ej ni\u017c cena <span class=\"_ _4\"></span>sprzeda\u017cy nett<span class=\"_ _4\"></span>o<span class=\"ff2 lsd\">. <span class=\"ls0\"> </span></span>Ujmowanie <span class=\"_ _14\"> </span>przychodu <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>rozchodu <span class=\"_ _14\"> </span>praw <span class=\"_ _14\"> </span>maj\u0105tkowych <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>energii <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>\u015bwiadectw <span class=\"_ _14\"> </span>po\u015bwiadczaj\u0105cyc<span class=\"_ _4\"></span>h <span class=\"_ _14\"> </span>efektywno\u015b\u0107 energetyczn\u0105<span class=\"ff2 fc0\"> <span class=\"_ _4\"></span> </span>Wyceny <span class=\"_ _3\"></span>rozch<span class=\"_ _4\"></span>odu <span class=\"_ _3\"></span>praw maj\u0105tkowych <span class=\"_ _3\"></span><span class=\"ff2\">do <span class=\"_ _3\"></span>energii </span>i <span class=\"_ _3\"></span>\u015bwiadectw <span class=\"_ _3\"></span>efektywn<span class=\"_ _4\"></span>o\u015bci energetycznej <span class=\"_ _3\"></span>dokonu<span class=\"_ _4\"></span>je <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>metod\u0105<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>FIFO. Rozch\u00f3d spowodowany <span class=\"_ _3\"></span><span class=\"ff3\">zbyciem (sprzeda\u017c\u0105) <span class=\"_ _3\"></span>odnoszony <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>wyniku <span class=\"_ _3\"></span>finansowego <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>ujmowany, <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>sprzedanych towar\u00f3w.</span> Przych\u00f3d <span class=\"_ _15\"> </span>ze <span class=\"_ _15\"> </span>sprzeda\u017cy <span class=\"_ _15\"> </span>praw <span class=\"_ _14\"> </span>maj\u0105tkowych <span class=\"_ _11\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>energii <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>\u015bwiadectw <span class=\"_ _15\"> </span>efektywno\u015bci <span class=\"_ _15\"> </span>energetycznej <span class=\"_ _15\"> </span>ujmuje <span class=\"_ _15\"> </span>si\u0119 <span class=\"_ _14\"> </span>w <span class=\"_ _15\"> </span>wyniku finansowym, jako pr<span class=\"_ _4\"></span>zych\u00f3d ze sp<span class=\"_ _4\"></span>rzeda\u017cy towar<span class=\"_ _4\"></span>\u00f3w.<span class=\"ff2\"> </span>Niedob\u00f3r <span class=\"_ _f\"></span>praw <span class=\"_ _0\"></span>maj\u0105tko<span class=\"_ _4\"></span>wych <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>energii <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>\u015bwiadectw <span class=\"_ _f\"></span>po\u015bwiadczaj\u0105c<span class=\"ff2\">ych <span class=\"_ _f\"></span></span>efektywno\u015b\u0107 <span class=\"_ _f\"></span>energetyczn\u0105<span class=\"ff16\"> <span class=\"_ _f\"></span></span>uzupe\u0142nia <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _0\"></span>poprzez <span class=\"_ _f\"></span>ich zakup <span class=\"_ _f\"></span>b\u0105d\u017a <span class=\"_ _0\"></span>poprzez <span class=\"_ _f\"></span>uiszczenie <span class=\"_ _f\"></span>op\u0142aty <span class=\"_ _0\"></span>zast\u0119p<span class=\"_ _4\"></span>czej. <span class=\"_ _0\"></span>Ewen<span class=\"_ _4\"></span>tualne <span class=\"_ _f\"></span>niewykonanie <span class=\"_ _f\"></span>obowi\u0105zkowego <span class=\"_ _f\"></span>umorzenia <span class=\"_ _f\"></span>praw <span class=\"_ _0\"></span>maj\u0105tkow<span class=\"_ _4\"></span>ych<span class=\"_ _4\"></span> wynikaj\u0105cych <span class=\"_ _2\"> </span>ze <span class=\"_ _12\"> </span>\u015bwiadectw <span class=\"_ _2\"> </span>pochodzenia <span class=\"_ _2\"> </span>energii <span class=\"_ _12\"> </span>z <span class=\"_ _2\"> </span>odnawialnych <span class=\"_ _2\"> </span>\u017ar\u00f3de\u0142<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>energii <span class=\"_ _12\"> </span>lub <span class=\"_ _2\"> </span>efektywno\u015bci <span class=\"_ _2\"> </span>ene<span class=\"_ _3\"></span>rget<span class=\"_ _4\"></span>ycznej, <span class=\"_ _2\"> </span>b\u0105d\u017a <span class=\"_ _2\"> </span>nie uiszczenie <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>p\u0142at<span class=\"_ _4\"></span>y <span class=\"_ _0\"></span>zast\u0119pczej <span class=\"_ _f\"></span>wi\u0105\u017ce <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>konieczno\u015bci\u0105 <span class=\"_ _0\"></span>poniesienia<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>przedsi\u0119bi<span class=\"_ _4\"></span>orc\u0119 <span class=\"_ _0\"></span>kary <span class=\"_ _0\"></span>finansowej. <span class=\"_ _f\"></span>Kwot\u0119 <span class=\"_ _0\"></span>poniesion\u0105<span class=\"_ _4\"></span> z <span class=\"ff3\">tytu\u0142u kary <span class=\"_ _4\"></span>ujmuje si\u0119 w <span class=\"_ _4\"></span>pozosta\u0142ych<span class=\"ff2\"> kosztach <span class=\"_ _4\"></span>operacyjn<span class=\"_ _4\"></span>ych. </span></span>Rezerwa <span class=\"_ _0\"> </span>na<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>koszty <span class=\"_ _1\"> </span>wype\u0142nienia <span class=\"_ _1\"> </span>obowi\u0105zku <span class=\"_ _1\"> </span>przed\u0142o\u017cenia <span class=\"_ _0\"></span>do <span class=\"_ _1\"> </span>umorzenia <span class=\"_ _1\"> </span>praw <span class=\"_ _1\"> </span>maj\u0105tkowych <span class=\"_ _0\"></span>do <span class=\"_ _1\"> </span>energii <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>\u015bwiadectw efektywno\u015bci <span class=\"_ _4\"></span>energetycznej<span class=\"_ _4\"></span><span class=\"ff1\"> </span>W <span class=\"_ _3\"></span>zwi\u0105zku<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>z obo<span class=\"_ _3\"></span>wi\u0105zkiem przed\u0142o\u017cenia praw <span class=\"_ _3\"></span>maj\u0105tkowych<span class=\"ff2\"> <span class=\"_ _3\"></span>do energii <span class=\"_ _3\"></span></span>i <span class=\"_ _3\"></span>\u015bwiadectw efektywno\u015bci energetyc<span class=\"ff2\">znej <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>umorzenia<span class=\"_ _4\"></span>, </span>jednostki Grupy <span class=\"_ _4\"></span>tworz\u0105 r<span class=\"_ _4\"></span>ezerw\u0119 w ra<span class=\"_ _4\"></span>mach rozlicze\u0144 m<span class=\"_ _4\"></span>i\u0119dzyokres<span class=\"_ _4\"></span>owych bierny<span class=\"_ _4\"></span>ch koszt\u00f3w. <span class=\"ff2\"> </span>Grupa tworzy rez<span class=\"_ _4\"></span>erw\u0119:<span class=\"ff2\"> </span>- <span class=\"_ _1\"> </span><span class=\"ff3\">w <span class=\"_ _2\"> </span>ci\u0119\u017car <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>(kosztu <span class=\"_ _1\"> </span>nabycia) <span class=\"_ _1\"> </span>sprzedanych <span class=\"_ _1\"> </span>towar\u00f3w <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>zakresie, <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>jakim <span class=\"_ _1\"> </span>obowi\u0105zek <span class=\"_ _1\"> </span>przed\u0142o\u017cenia <span class=\"_ _1\"> </span>praw <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>\u015bwiadectw </span>efektywno\u015bci<span class=\"ff2\"> </span>en<span class=\"_ _4\"></span>ergetycznej <span class=\"_ _4\"></span>do umorzenia <span class=\"_ _4\"></span>dotyczy en<span class=\"_ _4\"></span>ergii elek<span class=\"_ _4\"></span>trycznej kupi<span class=\"_ _4\"></span>onej i odsprze<span class=\"_ _4\"></span>danej do<span class=\"_ _4\"></span> odbiorcy ko\u0144co<span class=\"_ _4\"></span>wego, <span class=\"ff2\"> </span>- <span class=\"_ _f\"></span><span class=\"ff3\">w <span class=\"_ _f\"></span>ci\u0119\u017car <span class=\"_ _3\"></span>koszt\u00f3w <span class=\"_ _f\"></span>wytworzenia <span class=\"_ _3\"></span>produkt\u00f3w <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zakresie, <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>jakim <span class=\"_ _3\"></span>obowi\u0105zek <span class=\"_ _f\"></span>przed\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _3\"></span>praw <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>umorzenia <span class=\"_ _3\"></span>dotyczy <span class=\"_ _3\"></span>energii </span>elektrycznej ku<span class=\"_ _4\"></span>pionej i zu\u017cy<span class=\"_ _4\"></span>tej na w\u0142asne p<span class=\"_ _4\"></span>otrzeby przedsi<span class=\"_ _4\"></span>\u0119biorcy, <span class=\"_ _4\"></span>oraz <span class=\"ff2\"> </span>- <span class=\"_ _0\"></span><span class=\"ff3\">w <span class=\"_ _0\"></span>ci\u0119\u017car <span class=\"_ _0\"></span>kosztu <span class=\"_ _0\"></span>wytworzenia<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>sprzedanej <span class=\"_ _f\"></span>energii <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>zakresie, <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>jakim <span class=\"_ _0\"></span>obowi\u0105zek <span class=\"_ _0\"></span>przed\u0142o\u017cenia <span class=\"_ _f\"></span>praw <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>umorzenia <span class=\"_ _0\"></span>dotyczy<span class=\"_ _4\"></span> </span>energii elektry<span class=\"_ _4\"></span>cznej wyproduk<span class=\"_ _4\"></span>owanej pr<span class=\"_ _4\"></span>zez przedsi<span class=\"_ _4\"></span>\u0119biorc\u0119 i sprze<span class=\"_ _4\"></span>danej do odbi<span class=\"_ _4\"></span>orcy ko\u0144cow<span class=\"_ _4\"></span>ego<span class=\"_ _3\"></span><span class=\"ff2\">. </span>Rezer<span class=\"ff3\">w\u0119 <span class=\"_ _d\"> </span>wycenia <span class=\"_ _d\"> </span>si\u0119 <span class=\"_ _d\"> </span>w <span class=\"_ _13\"> </span>wysoko\u015bci <span class=\"_ _c\"> </span>warto\u015bci <span class=\"_ _d\"> </span>bilansowej <span class=\"_ _d\"> </span>posiadanych <span class=\"_ _d\"> </span>praw <span class=\"_ _d\"> </span>maj\u0105tkowych <span class=\"_ _d\"> </span></span>do <span class=\"_ _d\"> </span>energii <span class=\"_ _d\"> </span><span class=\"ff3\">lub <span class=\"_ _13\"> </span>\u015bwiadec<span class=\"_ _4\"></span>tw </span>po\u015bwiadczaj\u0105cych <span class=\"_ _12\"> </span>efektywn<span class=\"_ _4\"></span>o\u015b\u0107  energetyczn\u0105 <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz<span class=\"ff2\">,  w  przypadku  ich  nied<span class=\"_ _4\"></span>oboru,  <span class=\"ff3\">w  warto\u015bci  ry<span class=\"_ _4\"></span>nkowej  praw  maj\u0105tk<span class=\"_ _4\"></span>owych<span class=\"_ _4\"></span> </span></span>(\u015bwiadectw) <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>dzie\u0144 <span class=\"_ _f\"></span>utworzenia <span class=\"_ _3\"></span>rezerwy <span class=\"_ _f\"></span>lub<span class=\"ff2\"> <span class=\"_ _f\"></span></span>w <span class=\"_ _f\"></span>wysoko\u015bci <span class=\"_ _f\"></span>kwoty <span class=\"_ _3\"></span>op\u0142aty <span class=\"_ _f\"></span>zast\u0119pczej <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>dpo<span class=\"_ _4\"></span>wiadaj\u0105<span class=\"_ _4\"></span>cej <span class=\"_ _f\"></span>ilo\u015bci <span class=\"_ _f\"></span>sprzedanej <span class=\"_ _3\"></span>energii, w <span class=\"ff3\">zale\u017cno\u015bci od t<span class=\"_ _4\"></span>ego, kt\u00f3ra<span class=\"_ _4\"></span> z tych <span class=\"_ _4\"></span>warto\u015bci jest ni\u017csza.<span class=\"ff2\"> </span></span>Rozliczenie kw<span class=\"_ _4\"></span>oty rezerwy <span class=\"_ _4\"></span>oraz umorzeni<span class=\"_ _4\"></span>e praw m<span class=\"_ _4\"></span>aj\u0105tkowych nas<span class=\"_ _4\"></span>t\u0119puje na dz<span class=\"_ _4\"></span>ie\u0144 umorz<span class=\"_ _4\"></span>enia tych <span class=\"_ _4\"></span>praw prz<span class=\"_ _4\"></span>ez Prezesa URE.<span class=\"ff2\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Nale\u017cno\u015bci <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _2\"> </span>odbiorc\u00f3w <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _2\"> </span>si\u0119  p<span class=\"_ _4\"></span>ocz\u0105tkow<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>w  <span class=\"ff2\">ceni<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>transakcyjnej <span class=\"_ _2\"> </span><span class=\"ff3\">(chyba, <span class=\"_ _2\"> </span>\u017ce <span class=\"_ _2\"> </span>nale\u017cno\u015b\u0107 <span class=\"_ _2\"> </span>zawiera <span class=\"_ _2\"> </span>istotny <span class=\"_ _2\"> </span>komponen<span class=\"_ _4\"></span>t </span></span>finansowy p<span class=\"_ _4\"></span>odlegaj\u0105cy wydzi<span class=\"_ _4\"></span>eleniu, na<span class=\"_ _4\"></span> skutek czego nal<span class=\"_ _4\"></span>e\u017cno\u015b\u0107 je<span class=\"_ _4\"></span>st pocz\u0105tkowo ujm<span class=\"_ _4\"></span>owana w <span class=\"_ _4\"></span>warto\u015bc<span class=\"ff2\">i godziwej). </span>Po pocz\u0105tkowym<span class=\"_ _4\"></span> uj\u0119ciu nale\u017cn<span class=\"_ _4\"></span>o\u015bci od odbi<span class=\"_ _4\"></span>orc\u00f3w wycenia <span class=\"_ _4\"></span>si\u0119<span class=\"ff2\"> </span>w nast\u0119pu<span class=\"_ _4\"></span>j\u0105cy spos\u00f3b<span class=\"ff2\">: </span>-<span class=\"ffc\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">nale\u017cno\u015bci <span class=\"_ _1d\"> </span>nieprzekazywane <span class=\"_ _1d\"> </span>do <span class=\"_ _1d\"> </span>faktoringu <span class=\"_ _1d\"> </span>pe\u0142nego <span class=\"_ _1d\"> </span>i <span class=\"_ _22\"> </span>nieoparte <span class=\"_ _1d\"> </span>o <span class=\"_ _1d\"> </span>formu\u0142\u0119 <span class=\"_ _1d\"> </span>ce<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _1d\"> </span>M+*<span class=\"_ _3\"></span><span class=\"ff2\">: <span class=\"_ _22\"> </span>w <span class=\"_ _1d\"> </span> </span>wysoko\u015bci<span class=\"_ _4\"></span> </span></span>zamortyzowane<span class=\"_ _4\"></span>go <span class=\"_ _15\"> </span>kosztu <span class=\"_ _11\"> </span>z<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span><span class=\"ff3\">uwzgl\u0119dnieniem <span class=\"_ _11\"> </span>odpis\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>oczekiwane</span>j <span class=\"_ _15\"> </span>straty <span class=\"_ _15\"> </span>kredyt<span class=\"_ _4\"></span>owej <span class=\"_ _15\"> </span><span class=\"ff3\">(ECL). <span class=\"_ _11\"> </span>Nale\u017cno\u015bci </span>od<span class=\"ls0\"> <span class=\"ff3\">odbiorc<span class=\"_ _4\"></span>\u00f3w z dat\u0105 z<span class=\"_ _4\"></span>apadalno\u015b<span class=\"_ _4\"></span>ci poni\u017cej 12<span class=\"_ _4\"></span> miesi\u0119cy <span class=\"_ _4\"></span>od dnia powstania nie p<span class=\"_ _4\"></span>odlegaj\u0105 dyskon<span class=\"_ _4\"></span>towa<span class=\"_ _4\"></span>niu.<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">nale\u017cno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _f\"></span>przekazywan<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>do <span class=\"_ _3\"></span>faktoringu <span class=\"_ _f\"></span>pe\u0142nego<span class=\"ff2\">: <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span></span>warto\u015bci <span class=\"_ _3\"></span>godziwej<span class=\"ff2\"> <span class=\"_ _f\"></span>przez <span class=\"_ _f\"></span>wynik <span class=\"_ _3\"></span>finansowy, <span class=\"_ _f\"></span></span>gdzie <span class=\"_ _f\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>godziwa </span></span>ustalana jest w <span class=\"_ _4\"></span>wysoko\u015bci ich wa<span class=\"_ _4\"></span>rto\u015bci bila<span class=\"_ _4\"></span>nsowej pomni<span class=\"_ _4\"></span>ejszonej <span class=\"_ _4\"></span>o koszty wyna<span class=\"_ _4\"></span>grodzenia fakt<span class=\"_ _4\"></span>ora, na <span class=\"_ _4\"></span>kt\u00f3re sk\u0142adaj\u0105 si<span class=\"_ _4\"></span>\u0119 m.in. <span class=\"_ _3\"></span>koszty o<span class=\"_ _3\"></span>dsetk<span class=\"_ _4\"></span>owe <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>koszt <span class=\"_ _3\"></span>prz<span class=\"_ _4\"></span>ej\u0119cia <span class=\"_ _3\"></span>ryzyka.<span class=\"ff2\"> <span class=\"_ _3\"></span>Z</span>e <span class=\"_ _3\"></span>wzgl\u0119du <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>kr\u00f3tki te<span class=\"_ _3\"></span>rmin pomi\u0119dzy <span class=\"_ _3\"></span>przekaza<span class=\"_ _4\"></span>niem <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>faktora <span class=\"_ _3\"></span><span class=\"ff2\">a <span class=\"_ _3\"></span>jej </span>zap\u0142at\u0105  <span class=\"ff2\">oraz  </span>ze  wzgl\u0119du  na  niskie  ryzyko  kredytow<span class=\"_ _4\"></span>e  kontrahenta  (faktora)  war<span class=\"_ _4\"></span>to\u015b\u0107  godziwa  tych  nale\u017cno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _10\"> </span><span class=\"ff2\">nie </span>uwzgl\u0119dnia<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>wp\u0142ywu  tych <span class=\"_ _2\"> </span>czynnik\u00f3w.<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>Nale\u017cno\u015bci <span class=\"_ _12\"> </span>przekaz<span class=\"_ _4\"></span>ywane <span class=\"_ _2\"> </span>do<span class=\"_ _3\"></span><span class=\"ff2\"> </span>faktorin<span class=\"_ _4\"></span>gu <span class=\"_ _12\"> </span>pe\u0142nego <span class=\"_ _2\"> </span>s\u0105  wyzn<span class=\"_ _4\"></span>aczane <span class=\"_ _12\"> </span>do  ka<span class=\"_ _4\"></span>tegorii<span class=\"_ _4\"></span> aktyw\u00f3w  finansowych  wycenianych  w  warto<span class=\"_ _3\"></span>\u015bci  godziwej  przez  wynik  finansowy <span class=\"_ _10\"> </span>obowi\u0105zkow<span class=\"_ _4\"></span>o,  poniewa\u017c  zosta\u0142y zakwalifikowane do modelu biznesowego, w <span class=\"_ _3\"></span>ramach <span class=\"ff3\">kt\u00f3rego przep\u0142ywy s\u0105<span class=\"_ _3\"></span></span> <span class=\"ff3\">realiz<span class=\"_ _4\"></span>owane wy\u0142\u0105cznie w drodze <span class=\"_ _3\"></span>sprzeda\u017c<span class=\"_ _4\"></span>y </span>aktyw\u00f3w finans<span class=\"_ _4\"></span>owych.<span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">nale\u017cno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _2\"> </span>oparte <span class=\"_ _1\"> </span>o <span class=\"_ _2\"> </span>formu\u0142\u0119 <span class=\"_ _1\"> </span>cenow\u0105 <span class=\"_ _2\"> </span>M+<span class=\"ff2\">: <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span></span>warto\u015bci <span class=\"_ _2\"> </span>godziwej<span class=\"ff2\"> <span class=\"_ _1\"> </span>p</span>rzez <span class=\"_ _1\"> </span>wynik <span class=\"_ _2\"> </span>finansowy, <span class=\"_ _1\"> </span>gdzie <span class=\"_ _2\"> </span>warto\u015b\u0107 <span class=\"_ _1\"> </span>godziwa <span class=\"_ _2\"> </span><span class=\"ff2\">jest </span></span></span>ustalana <span class=\"_ _11\"> </span>jako <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _11\"> </span>nominalna <span class=\"_ _11\"> </span>(t<span class=\"_ _3\"></span>j. <span class=\"_ _11\"> </span>po <span class=\"_ _15\"> </span>cenie <span class=\"_ _15\"> </span>z <span class=\"_ _11\"> </span>faktury <span class=\"_ _15\"> </span>sprzeda\u017cy) <span class=\"_ _11\"> </span>skorygowana <span class=\"_ _11\"> </span>o <span class=\"_ _15\"> </span>wp\u0142yw <span class=\"_ _11\"> </span>ryzyka <span class=\"_ _15\"> </span>ryn<span class=\"_ _3\"></span><span class=\"ff2\">kowego </span>i kredytoweg<span class=\"_ _4\"></span>o. <span class=\"_ _1\"> </span>Korekta <span class=\"_ _0\"></span>z <span class=\"ff3\">tytu\u0142u <span class=\"_ _0\"> </span>ryzyka <span class=\"_ _1\"> </span>rynkowego <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>bliczan<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>jako <span class=\"_ _1\"> </span>r\u00f3\u017cnica <span class=\"_ _0\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>aktualn\u0105 <span class=\"_ _0\"></span>cen\u0105 <span class=\"_ _1\"> </span>ryn<span class=\"_ _3\"></span>kow\u0105 <span class=\"_ _0\"></span>dla </span>danego <span class=\"_ _3\"></span>okresu <span class=\"_ _3\"></span>kwotowania <span class=\"_ _3\"></span>z pr<span class=\"_ _3\"></span>zysz\u0142o\u015bci <span class=\"_ _3\"></span>(dla <span class=\"_ _3\"></span>okresu, w <span class=\"_ _3\"></span>kt\u00f3<span class=\"_ _3\"></span>rym <span class=\"_ _3\"></span>nast\u0105pi <span class=\"_ _3\"></span>ostateczn<span class=\"ff2\">e <span class=\"_ _3\"></span>ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>enie <span class=\"_ _3\"></span>ceny <span class=\"_ _3\"></span>rozliczenia) <span class=\"_ _3\"></span>a <span class=\"ff3\">cen\u0105,<span class=\"_ _4\"></span> </span></span>po jakiej nale\u017cno\u015b\u0107 zosta\u0142a uj\u0119ta w ksi\u0119gach rachunkowych (prze<span class=\"_ _4\"></span>mno\u017cona przez wolumen sprzed<span class=\"_ _4\"></span>a\u017cy). Korekta z tytu\u0142u ryzyka <span class=\"_ _0\"></span>kredytowego <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>obliczana <span class=\"_ _0\"></span>w <span class=\"ff3\">spos\u00f3b <span class=\"_ _1\"> </span>analogiczny <span class=\"_ _0\"></span>do <span class=\"_ _0\"> </span>kalkulacji <span class=\"_ _0\"></span>oc<span class=\"_ _3\"></span></span>zekiwan<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>straty <span class=\"_ _0\"> </span>kredytowej <span class=\"_ _0\"></span>dla <span class=\"ff3\">nale\u017cno\u015bci </span>handlowych <span class=\"_ _f\"></span>wycenianych <span class=\"_ _f\"></span><span class=\"ls28\">wg<span class=\"_ _3\"></span></span> za<span class=\"_ _4\"></span>mortyzowan<span class=\"_ _4\"></span>ego <span class=\"_ _f\"></span>kosztu. <span class=\"_ _0\"></span><span class=\"ls45\">Na</span><span class=\"ff3\">le\u017cno\u015bci <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>part<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>formu\u0142\u0119 <span class=\"_ _f\"></span>cenow\u0105<span class=\"ff2\"> <span class=\"_ _0\"></span></span>M+ <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>wyznaczane <span class=\"_ _f\"></span>do </span>kategorii <span class=\"_ _2\"> </span>aktyw\u00f3w <span class=\"_ _2\"> </span>finansowych<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>wycenianych <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _2\"> </span>g<span class=\"_ _3\"></span>odziwej <span class=\"_ _2\"> </span>przez <span class=\"_ _1\"> </span>wynik  fina<span class=\"_ _4\"></span>nsowy <span class=\"_ _2\"> </span>obowi\u0105zkow<span class=\"_ _4\"></span>o, <span class=\"_ _2\"> </span>poniewa\u017c nale\u017cno\u015bci <span class=\"_ _2\"> </span>te  nie  z<span class=\"_ _4\"></span>daj\u0105 <span class=\"_ _12\"> </span>testu <span class=\"_ _12\"> </span>SPPI <span class=\"_ _2\"> </span>(tj.<span class=\"_ _3\"></span><span class=\"ff2\">  </span>t<span class=\"_ _4\"></span>estu  um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wnych <span class=\"_ _2\"> </span>przep\u0142yw\u00f3w  pi<span class=\"_ _4\"></span>eni\u0119\u017cnych<span class=\"_ _4\"></span>)  z<span class=\"_ _4\"></span>e  wzgl\u0119<span class=\"_ _4\"></span>du <span class=\"_ _2\"> </span>wyst\u0119puj\u0105cy  w <span class=\"_ _2\"> </span>nich element zmiany c<span class=\"_ _4\"></span>eny po dniu <span class=\"_ _4\"></span>pocz\u0105<span class=\"_ _4\"></span>tkowego uj\u0119cia <span class=\"_ _4\"></span>nale\u017cno\u015bci.<span class=\"ff2\"> </span>Nale\u017cno\u015bci <span class=\"_ _3\"></span>wyceniane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>godziwej <span class=\"_ _3\"></span>mog\u0105 <span class=\"_ _3\"></span>podlega\u0107 wycenie <span class=\"_ _3\"></span>zar\u00f3wno <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ytu\u0142u<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>stosowanej <span class=\"_ _3\"></span>formu\u0142y <span class=\"_ _3\"></span>cenowej M<span class=\"_ _3\"></span>+ <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>z tytu\u0142u <span class=\"_ _3\"></span>przekazania <span class=\"_ _3\"></span>do f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>oringu. <span class=\"_ _3\"></span>Wycen <span class=\"_ _3\"></span>tych <span class=\"_ _3\"></span>dokonuj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>niezale\u017cnie od <span class=\"_ _3\"></span>siebie. <span class=\"_ _3\"></span>Skutek <span class=\"_ _3\"></span>obydwu <span class=\"_ _3\"></span>wycen <span class=\"_ _3\"></span>ujmuje <span class=\"_ _3\"></span>si\u0119 w<span class=\"_ _f\"></span><span class=\"ff2\"> wyniku </span>finansowym w poz<span class=\"_ _4\"></span>osta\u0142ych pr<span class=\"_ _4\"></span>zychodach<span class=\"_ _4\"></span>/ (kosztach) <span class=\"_ _4\"></span>operacyjnych<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>* <span class=\"ff5 ls0\">formu\u0142<span class=\"_ _3\"></span>a cenowa <span class=\"_ _3\"></span>M+<span class=\"ff2\"> <span class=\"ff3\">oznacza, <span class=\"_ _3\"></span>\u017ce<span class=\"ff6\"> </span></span></span>dla <span class=\"_ _3\"></span>poszczeg\u00f3<span class=\"_ _3\"></span>lnych transakcji <span class=\"_ _3\"></span>sprzeda\u017cy prod<span class=\"_ _3\"></span>ukt\u00f3w<span class=\"_ _3\"></span> miedzi i <span class=\"_ _3\"></span>srebra ostate<span class=\"_ _3\"></span>czna cena sprz<span class=\"_ _3\"></span>eda\u017cy jest u<span class=\"_ _3\"></span>stalana po <span class=\"_ _3\"></span>dniu<span class=\"_ _4\"></span> </span>uj\u0119cia <span class=\"_ _1\"> </span>sprzed<span class=\"_ _3\"></span>a\u017cy, <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>op<span class=\"_ _3\"></span>arciu <span class=\"_ _0\"> </span>n<span class=\"_ _3\"></span>p. <span class=\"_ _0\"> </span>o <span class=\"_ _1\"> </span>\u015bredni\u0105<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>notow<span class=\"_ _3\"></span>a\u0144 <span class=\"_ _0\"> </span>gie\u0142do<span class=\"_ _3\"></span>wych <span class=\"_ _0\"> </span>da<span class=\"_ _3\"></span>nego <span class=\"_ _0\"> </span>metal<span class=\"_ _3\"></span>u <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>miesi<span class=\"_ _3\"></span>\u0105ca <span class=\"_ _0\"> </span>sprze<span class=\"_ _3\"></span>da\u017cy <span class=\"_ _0\"> </span>lu<span class=\"_ _3\"></span>b <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>miesi\u0105ca <span class=\"_ _1\"> </span>nast<span class=\"_ _3\"></span>\u0119puj\u0105ceg<span class=\"_ _0\"> </span>o <span class=\"_ _0\"> </span>p<span class=\"_ _3\"></span>o <span class=\"_ _0\"> </span>mie<span class=\"_ _3\"></span>si\u0105cu sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff6 fs6\">. </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Zobowi\u0105zania w<span class=\"_ _4\"></span>obec dostawc\u00f3w <span class=\"ff2\">i podobne </span>ujmuje si\u0119 pocz\u0105<span class=\"_ _4\"></span>tkow<span class=\"_ _4\"></span>o w warto\u015bci godziwej pomni<span class=\"_ _4\"></span>ejszonej o koszty transa<span class=\"_ _4\"></span>kcyjne<span class=\"ff2\"> </span>i <span class=\"ff3\">wycenia si\u0119 na <span class=\"_ _4\"></span>dzie\u0144 ko\u0144cz\u0105<span class=\"_ _4\"></span>cy okr<span class=\"_ _4\"></span>es sprawozdawcz<span class=\"_ _4\"></span>y w<span class=\"ff2\"> </span>warto\u015bci zam<span class=\"_ _4\"></span>or<span class=\"ff2\">tyzowaneg<span class=\"_ _4\"></span>o kosztu. </span></span>Naliczone <span class=\"_ _d\"> </span>odsetki <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>tytu\u0142u <span class=\"_ _13\"> </span>dokonania<span class=\"_ _4\"></span> <span class=\"_ _13\"> </span>sp\u0142aty <span class=\"_ _13\"> </span>zobowi\u0105za<span class=\"_ _4\"></span>\u0144 <span class=\"_ _d\"> </span>w <span class=\"_ _13\"> </span>te<span class=\"_ _3\"></span>rmini<span class=\"_ _4\"></span>e <span class=\"_ _13\"> </span>p\u00f3\u017aniejszym, <span class=\"_ _d\"> </span>w <span class=\"_ _13\"> </span>szczeg\u00f3lno\u015bci <span class=\"_ _d\"> </span>przekazanych do<span class=\"ls0\"> <span class=\"ff3\">faktoringu d\u0142u\u017cn<span class=\"_ _4\"></span>ego, ujm<span class=\"_ _4\"></span>owane s\u0105 w <span class=\"_ _4\"></span>wyniku okresu <span class=\"_ _4\"></span>w<span class=\"ff2\"> pozycji koszt<span class=\"_ _4\"></span>y finansow<span class=\"_ _4\"></span>e. </span></span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Zobowi\u0105zania <span class=\"_ _11\"> </span>wobec <span class=\"_ _15\"> </span>dostawc\u00f3w <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>podobne <span class=\"_ _15\"> </span>prezentowan<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>w <span class=\"_ _11\"> </span>sprawozdaniu <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>sytuacji <span class=\"_ _11\"> </span>finansowej <span class=\"_ _15\"> </span>zawieraj\u0105 <span class=\"_ _11\"> </span>r\u00f3wnie\u017c zobowi\u0105zania ha<span class=\"_ _4\"></span>ndlowe przekaz<span class=\"_ _6\"></span>ane do faktoringu d\u0142u\u017cneg<span class=\"_ _4\"></span>o, kt\u00f3re mieszcz\u0105 <span class=\"_ _4\"></span>si\u0119 w ka<span class=\"_ _4\"></span>tegorii \u201epod<span class=\"_ _4\"></span>obne\u201d. <span class=\"ff2\"> </span>Ponadto <span class=\"_ _12\"> </span>pozycja <span class=\"_ _2\"> </span>\u201ezobowi\u0105zania <span class=\"_ _2\"> </span>podo<span class=\"_ _3\"></span>bne\u201d<span class=\"_ _4\"></span>  obe<span class=\"_ _4\"></span>jmuje  tak\u017c<span class=\"_ _4\"></span>e  zob<span class=\"_ _4\"></span>owi\u0105zania <span class=\"_ _2\"> </span>handlowe  wewn\u0105<span class=\"_ _4\"></span>trzgrupowe <span class=\"_ _2\"> </span>przekazane <span class=\"_ _2\"> </span>przez<span class=\"_ _3\"></span> d\u0142u\u017cnika <span class=\"_ _14\"> </span>do <span class=\"_ _c\"> </span>faktora, <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>odniesieniu <span class=\"_ _c\"> </span>do <span class=\"_ _14\"> </span>kt\u00f3rych <span class=\"_ _c\"> </span>wierzyciel <span class=\"_ _14\"> </span>otrzyma\u0142 <span class=\"_ _14\"> </span>p\u0142atno\u015b\u0107 <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _14\"> </span>faktora. <span class=\"_ _14\"> </span>W<span class=\"_ _3\"></span><span class=\"ff2\"> momencie <span class=\"_ _14\"> </span>przekazania </span>zobowi\u0105zania <span class=\"_ _11\"> </span>do <span class=\"_ _15\"> </span>fakt<span class=\"_ _4\"></span>oringu <span class=\"_ _15\"> </span>d\u0142<span class=\"_ _4\"></span>u\u017cnego <span class=\"_ _11\"> </span>Jednostka <span class=\"_ _11\"> </span>Dominuj\u0105ca <span class=\"_ _11\"> </span>ujmuje <span class=\"_ _15\"> </span>zobowi\u0105zanie <span class=\"_ _11\"> </span>wobec <span class=\"_ _11\"> </span>fak<span class=\"_ _3\"></span>tora, <span class=\"_ _11\"> </span>kt\u00f3ry <span class=\"_ _15\"> </span> <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>zwi\u0105zku z <span class=\"ff3\">dokonaniem <span class=\"_ _1f\"> </span>subrogacji <span class=\"_ _1f\"> </span>ustawow<span class=\"_ _4\"></span>ej <span class=\"_ _1f\"> </span>wierzytelno\u015bci <span class=\"_ _1d\"> </span>z <span class=\"_ _1f\"> </span>prawnego <span class=\"_ _1f\"> </span>punktu <span class=\"_ _1f\"> </span>widzenia <span class=\"_ _1f\"> </span>przejmuje <span class=\"_ _1f\"> </span>prawa <span class=\"_ _1f\"> </span>i <span class=\"_ _1d\"> </span>obowi\u0105zki </span>charakterystycz<span class=\"_ _4\"></span>ne dla wierzyt<span class=\"_ _4\"></span>elno\u015bci handl<span class=\"_ _4\"></span>owych.<span class=\"ff2\"> </span>Faktoring  d\u0142u\u017cny  nie  jest  bezp<span class=\"_ _4\"></span>o\u015brednio  uregul<span class=\"_ _4\"></span>owany  w  MSSF  i  w  zwi\u0105zku  z  niejedno<span class=\"_ _3\"></span><span class=\"ff2\">znaczn<span class=\"_ _4\"></span>ym  charakterem  transakcji<span class=\"_ _4\"></span> </span>niezb\u0119dne <span class=\"_ _3\"></span>by\u0142o <span class=\"_ _f\"></span>dokonanie <span class=\"_ _f\"></span>przez <span class=\"_ _3\"></span>Jednostk\u0119 <span class=\"_ _f\"></span>Dominuj\u0105c\u0105 <span class=\"_ _f\"></span>istotnego <span class=\"_ _3\"></span>os\u0105du <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>zakresie <span class=\"_ _f\"></span>prezentacji <span class=\"_ _3\"></span>sald <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>ddany<span class=\"_ _4\"></span>ch do faktoringu <span class=\"_ _4\"></span>w sprawozdaniu z<span class=\"_ _4\"></span> sytuacji finans<span class=\"_ _4\"></span>owej oraz prezen<span class=\"_ _4\"></span>tacji tra<span class=\"_ _4\"></span>nsakcji w s<span class=\"ff3\">prawozdan<span class=\"_ _4\"></span>iu z pr<span class=\"_ _4\"></span>zep\u0142yw\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych. <span class=\"ff2\"> </span></span>W <span class=\"_ _0\"></span>ocenie <span class=\"_ _1\"> </span>Jednostki <span class=\"_ _0\"></span>Dominuj\u0105cej<span class=\"_ _4\"></span>, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>ustalenie<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ww. <span class=\"_ _0\"> </span>prezentacji <span class=\"_ _0\"></span>salda <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"> </span>handlowych <span class=\"_ _0\"></span>przekazanych <span class=\"_ _0\"></span>do <span class=\"_ _0\"> </span>f<span class=\"_ _3\"></span>ak<span class=\"_ _4\"></span>toringu d\u0142u\u017cnego <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>\u201eZobowi\u0105zania <span class=\"_ _2\"> </span>wobec <span class=\"_ _2\"> </span>dostawc\u00f3w <span class=\"_ _2\"> </span>i  p<span class=\"_ _4\"></span>odobne\u201d <span class=\"_ _2\"> </span> <span class=\"_ _2\"> </span>(przypisania <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>kategorii <span class=\"_ _2\"> </span>\u201epodobne\u201d) <span class=\"_ _2\"> </span>razem <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>pozosta\u0142ymi zobowi\u0105zaniami<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">handlowymi, <span class=\"_ _4\"></span>a nie jako z<span class=\"_ _4\"></span>obowi\u0105zania <span class=\"_ _4\"></span>z tytu\u0142u zad\u0142u\u017cenia,<span class=\"_ _4\"></span>  kluczowy <span class=\"_ _4\"></span>wp\u0142yw mia\u0142<span class=\"_ _4\"></span>y poni\u017csze a<span class=\"_ _4\"></span>spekty:<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">z <span class=\"_ _3\"></span>prawnego <span class=\"_ _3\"></span>punktu <span class=\"_ _3\"></span>widzen<span class=\"_ _4\"></span>ia <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>momencie obj\u0119cia <span class=\"_ _3\"></span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>faktoringiem d\u0142u\u017cnym <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>drodze subrogacji <span class=\"_ _3\"></span>nast\u0119puj<span class=\"_ _4\"></span>e </span></span>przeniesienie <span class=\"_ _2\"> </span>praw  i <span class=\"_ _2\"> </span>obo<span class=\"_ _3\"></span>wi\u0105zk\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _12\"> </span>wynikaj\u0105cych <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>zobowi\u0105za\u0144,  a <span class=\"_ _2\"> </span>nie  ich <span class=\"_ _2\"> </span>wyg<span class=\"_ _3\"></span>a\u015bni\u0119cie <span class=\"_ _2\"> </span>i  ustanowieni<span class=\"_ _4\"></span>e  nowy<span class=\"_ _4\"></span>ch  pr<span class=\"_ _4\"></span>aw i <span class=\"ff3\">obowi\u0105zk\u00f3w w<span class=\"_ _4\"></span>obec faktora,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">nie<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>ustanawiane <span class=\"_ _0\"></span>dodatkow<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>gwarancje <span class=\"_ _0\"></span>zwi\u0105zane <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>ma <span class=\"_ _0\"></span>miejsca <span class=\"_ _0\"></span>zmiana <span class=\"_ _0\"></span>warunk\u00f3w </span></span>handlowych d<span class=\"_ _4\"></span>otycz\u0105cych ni<span class=\"_ _4\"></span>ewywi\u0105z<span class=\"_ _4\"></span>ania si\u0119 z wa<span class=\"_ _4\"></span>runk\u00f3w umow<span class=\"_ _4\"></span>y i a<span class=\"ff2\">nulowania um<span class=\"_ _4\"></span>owy, </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ce<span class=\"_ _3\"></span>lem <span class=\"_ _c\"> </span>programu <span class=\"_ _d\"> </span>jest <span class=\"_ _d\"> </span>nie<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>tylko <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>prawa<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>p\u0142ynno\u015bci <span class=\"_ _d\"> </span>Jednostki <span class=\"_ _c\"> </span>Do<span class=\"_ _3\"></span>minuj\u0105c<span class=\"_ _4\"></span>ej, <span class=\"_ _d\"> </span>ale <span class=\"_ _d\"> </span>r\u00f3wnie\u017c <span class=\"_ _d\"> </span>wsparcie <span class=\"_ _d\"> </span>dostawc\u00f3w </span></span>w <span class=\"ff3\">pozyskaniu k<span class=\"_ _4\"></span>orzystniejsz<span class=\"_ _4\"></span>ego finansowania,<span class=\"_ _4\"></span> w celu bud<span class=\"_ _4\"></span>owania d\u0142ug<span class=\"_ _4\"></span>otrwa\u0142ych r<span class=\"_ _4\"></span>elacji biznes<span class=\"_ _4\"></span>owych,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>one <span class=\"_ _0\"></span>terminy <span class=\"_ _0\"></span>p\u0142atno\u015bci, <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>wzorzec <span class=\"_ _0\"></span>p\u0142atno\u015bci <span class=\"_ _0\"></span>(w <span class=\"_ _0\"></span>tym <span class=\"_ _0\"></span>dotycz\u0105cy <span class=\"_ _0\"></span>odsetek <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dyskonta) <span class=\"_ _f\"></span>nie <span class=\"_ _1\"> </span>ulegaj\u0105 <span class=\"_ _f\"></span>zmianie </span></span>w <span class=\"ff3\">stosunku do zobowi\u0105za\u0144 hand<span class=\"_ _4\"></span>lowych wobec danego dostawcy,<span class=\"_ _4\"></span> kt\u00f3re nie <span class=\"_ _3\"></span>s\u0105 obj\u0119te faktorin<span class=\"_ _4\"></span>giem d\u0142u\u017cnym. W zwi\u0105zku </span>z <span class=\"ff3\">powy\u017cszym, ja<span class=\"_ _4\"></span>k r\u00f3wnie\u017c uwzgl<span class=\"_ _4\"></span>\u0119dniaj\u0105c ustal<span class=\"_ _4\"></span>one oprocen<span class=\"_ _4\"></span>towani<span class=\"_ _4\"></span>e i dyskonto oraz termin wyd<span class=\"_ _4\"></span>\u0142u\u017conej sp\u0142aty, <span class=\"_ _4\"></span>przep\u0142ywy </span>pieni\u0119\u017cne zwi\u0105za<span class=\"_ _4\"></span>ne z zobowi\u0105z<span class=\"_ _4\"></span>aniem pr<span class=\"_ _4\"></span>zekazanym do <span class=\"_ _4\"></span>faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego nie <span class=\"_ _4\"></span>zmieni\u0105 si\u0119 o wi<span class=\"_ _4\"></span>\u0119cej ni\u017c <span class=\"_ _4\"></span>10%,<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ko<span class=\"_ _3\"></span>szty <span class=\"_ _19\"> </span>zwi\u0105zane <span class=\"_ _11\"> </span>z <span class=\"_ _10\"> </span>fakto<span class=\"_ _3\"></span>ringie<span class=\"_ _4\"></span>m <span class=\"_ _10\"> </span>d\u0142u\u017cnym <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _11\"> </span>ponoszone <span class=\"_ _11\"> </span>zar\u00f3wno <span class=\"_ _10\"> </span>przez <span class=\"_ _10\"> </span>Jednostk\u0119 <span class=\"_ _11\"> </span>Dominu<span class=\"_ _4\"></span>j\u0105c\u0105 <span class=\"_ _10\"> </span>jak <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>dostawc\u00f3w. </span></span>Jedn<span class=\"ff3\">ostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _f\"></span>ponosi <span class=\"_ _0\"></span>koszt <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>dse<span class=\"_ _4\"></span>tkowy <span class=\"_ _0\"></span>wynikaj\u0105cy <span class=\"_ _f\"></span>ze <span class=\"_ _0\"> </span>sp\u0142<span class=\"_ _3\"></span>aty <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wyd\u0142u\u017conym <span class=\"_ _0\"></span>terminie, <span class=\"_ _0\"></span>podczas </span>gdy <span class=\"_ _11\"> </span>dostawcy <span class=\"_ _11\"> </span>ponosz\u0105 <span class=\"_ _11\"> </span>koszt <span class=\"_ _11\"> </span>dyskonta <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>zwi\u0105zku <span class=\"_ _10\"> </span>z <span class=\"_ _15\"> </span>wcze\u015bniejszym <span class=\"_ _11\"> </span>(tj. <span class=\"_ _11\"> </span>przed <span class=\"_ _11\"> </span>up\u0142ywem <span class=\"_ _11\"> </span>terminu <span class=\"_ _11\"> </span>podstawoweg<span class=\"_ _4\"></span>o wynosz\u0105cego s<span class=\"_ _4\"></span>tandardowo 60<span class=\"_ _4\"></span> dni) otrzyma<span class=\"_ _4\"></span>niem p\u0142a<span class=\"_ _4\"></span>tno\u015bci od faktora,<span class=\"_ _4\"></span> <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _0\"></span>wraz <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>oszczeg<span class=\"_ _4\"></span>\u00f3lnymi <span class=\"_ _0\"></span>dostawcami <span class=\"_ _0\"></span>na <span class=\"_ _0\"> </span>mocy<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>zawartych <span class=\"_ _0\"></span>porozumie\u0144 <span class=\"_ _0\"></span>ustala, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _1\"> </span>konkretnie<span class=\"_ _4\"></span> </span></span>faktury b\u0119d\u0105 pr<span class=\"_ _4\"></span>zekazywane d<span class=\"_ _4\"></span>o faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego i <span class=\"_ _4\"></span>jaki b\u0119dzie t<span class=\"_ _4\"></span>ermin wcze\u015bni<span class=\"_ _4\"></span>ejszej sp<span class=\"_ _4\"></span>\u0142aty dostawcy pr<span class=\"_ _4\"></span>zez faktora.<span class=\"ff2\"> </span>Ponadto,  Jedno<span class=\"ff3\">stka  D<span class=\"_ _4\"></span>ominuj\u0105c<span class=\"_ _4\"></span>a  zidentyfik<span class=\"_ _4\"></span>owa\u0142a  charakter<span class=\"_ _4\"></span>ystyki,<span class=\"_ _4\"></span>  kt\u00f3re  wskazuj\u0105  na  char<span class=\"_ _4\"></span>akter<span class=\"_ _4\"></span>  faktoringu  d\u0142u\u017cne<span class=\"_ _4\"></span>go  jako </span>zobowi\u0105zania <span class=\"_ _0\"></span>z<span class=\"ff2\"> </span>tytu\u0142u <span class=\"_ _0\"></span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>(zobowi\u0105zanie <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _0\"> </span>kredytu <span class=\"_ _1\"> </span>udzielonego <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>faktora), <span class=\"_ _0\"></span>jednak\u017ce <span class=\"_ _0\"></span>zosta\u0142y <span class=\"_ _0\"></span>ocenione przez <span class=\"_ _10\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostk\u0119 <span class=\"_ _10\"> </span>Dominuj\u0105c\u0105 <span class=\"_ _11\"> </span>za <span class=\"_ _10\"> </span>niewystarczaj\u0105ce, <span class=\"_ _10\"> </span>aby <span class=\"_ _11\"> </span>uzna\u0107, <span class=\"_ _10\"> </span>\u017ce <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>momencie <span class=\"_ _11\"> </span>przekazania <span class=\"_ _19\"> </span>zobowi\u0105zania <span class=\"_ _11\"> </span>handloweg<span class=\"_ _4\"></span>o do<span class=\"ls0\"> <span class=\"ff3\">faktoringu <span class=\"_ _f\"></span>d\u0142u\u017cnego <span class=\"_ _f\"></span>nast\u0119puje <span class=\"_ _f\"></span>ca\u0142<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>owita <span class=\"_ _f\"></span>zmiana <span class=\"_ _0\"></span>charakt<span class=\"_ _4\"></span>eru <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>handlowego <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>d\u0142u\u017cny, <span class=\"_ _f\"></span>co <span class=\"_ _0\"></span>warunkowa\u0142ob<span class=\"_ _4\"></span>y </span></span>prezentacj\u0119  w  Spraw<span class=\"_ _4\"></span>ozdaniu  z<span class=\"_ _4\"></span>  sytuacji  finan<span class=\"_ _4\"></span>sowej  jako  z<span class=\"_ _4\"></span>obowi\u0105z<span class=\"_ _4\"></span>anie<span class=\"ff2\">  </span>z  tytu\u0142u  finansowania<span class=\"_ _4\"></span>  d\u0142u\u017cneg<span class=\"_ _4\"></span>o  oraz  prezentacj<span class=\"_ _4\"></span>\u0119 w <span class=\"ff3\">Sprawozdaniu z<span class=\"_ _4\"></span> przep\u0142yw<span class=\"_ _4\"></span>\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych w dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci finans<span class=\"_ _4\"></span>owej:<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>orem jest bank i <span class=\"_ _4\"></span>w momenci<span class=\"_ _4\"></span>e dokonania subr<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>gacji <span class=\"_ _4\"></span>przez faktora zm<span class=\"_ _4\"></span>ienia si\u0119 str<span class=\"_ _4\"></span>ona, kt\u00f3ra jes<span class=\"_ _4\"></span>t wierzyciel<span class=\"_ _4\"></span>em,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">w <span class=\"_ _2\"> </span>celu <span class=\"_ _2\"> </span>pozyskania <span class=\"_ _2\"> </span>korzystniejszych <span class=\"_ _1\"> </span>warunk\u00f3w <span class=\"_ _1\"> </span>umowa <span class=\"_ _2\"> </span>faktoringowa <span class=\"_ _1\"> </span>by\u0142a <span class=\"_ _2\"> </span>negocjowana <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>faktorem <span class=\"_ _2\"> </span>przez <span class=\"_ _1\"> </span>Jednostk\u0119 </span></span>Dominuj\u0105c\u0105, a<span class=\"_ _4\"></span> nie bezpo\u015bredni<span class=\"_ _4\"></span>o przez <span class=\"_ _4\"></span>dostawc\u00f3w, <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">t<span class=\"_ _3\"></span>ermin <span class=\"_ _f\"></span>faktycznej <span class=\"_ _f\"></span>sp\u0142aty <span class=\"_ _0\"></span>zobowi\u0105z<span class=\"_ _4\"></span>a\u0144 <span class=\"_ _f\"></span>wobe<span class=\"_ _3\"></span>c <span class=\"_ _f\"></span>dostawc\u00f3w <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _f\"></span>jest <span class=\"_ _0\"></span>d\u0142u\u017cszy <span class=\"_ _f\"></span>(i <span class=\"_ _0\"></span>wy<span class=\"_ _3\"></span><span class=\"ff2\">nosi <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>180 </span></span></span>dni) <span class=\"_ _11\"> </span>od <span class=\"_ _11\"> </span>terminu <span class=\"_ _11\"> </span>sp\u0142aty <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _10\"> </span>wo<span class=\"_ _3\"></span>bec <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>osta\u0142ych <span class=\"_ _10\"> </span>dostawc\u00f3w, <span class=\"_ _11\"> </span>kt\u00f3rych <span class=\"_ _11\"> </span>zobowi\u0105zania <span class=\"_ _10\"> </span>nie <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _11\"> </span>oddawane <span class=\"_ _11\"> </span>do faktoringu (i s<span class=\"_ _4\"></span>tandardowo t<span class=\"_ _4\"></span>ermin ten wyn<span class=\"_ _4\"></span>osi 60 dni),<span class=\"_ _4\"></span>  \u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">g<span class=\"_ _3\"></span>\u0142\u00f3wn<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>koszty <span class=\"_ _1\"> </span>faktoringu <span class=\"_ _1\"> </span>d\u0142u\u017cnego <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>ponoszone <span class=\"_ _1\"> </span>przez <span class=\"_ _2\"> </span>Jednos<span class=\"_ _4\"></span>tk\u0119 <span class=\"_ _1\"> </span>Dominuj\u0105c\u0105, <span class=\"_ _1\"> </span>a <span class=\"_ _2\"> </span>obci\u0105\u017cenie<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _1\"> </span></span>dostawc\u00f3w <span class=\"_ _1\"> </span>wyst\u0119puje </span></span>wy\u0142\u0105cznie <span class=\"_ _3\"></span>w<span class=\"ff2\"> </span>przypadku <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>przez <span class=\"_ _f\"></span>dostawc\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>terminie <span class=\"_ _f\"></span>skr\u00f3conym <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>terminu <span class=\"_ _3\"></span>p\u0142atno\u015bci wynikaj\u0105cego z um<span class=\"_ _4\"></span>owy handlowej, kt\u00f3ry standar<span class=\"_ _4\"></span>dowo wynosi 60 dn<span class=\"_ _4\"></span>i od dnia otrzymania faktury p<span class=\"_ _4\"></span>rzez Sp\u00f3\u0142k\u0119 (upust z<span class=\"_ _4\"></span>a zap\u0142at\u0119 przed termin<span class=\"_ _4\"></span>em 60 <span class=\"_ _4\"></span>dni lub innym,<span class=\"_ _4\"></span> wynikaj\u0105cym z <span class=\"_ _4\"></span>umowy <span class=\"_ _4\"></span>handlowej).<span class=\"ff2\"> </span>W  ramach <span class=\"_ _10\"> </span>analizy  zapis\u00f3w <span class=\"_ _19\"> </span>M<span class=\"_ _3\"></span>SSF  w <span class=\"_ _10\"> </span>kontek\u015bcie  prezentacji  salda  zobowi\u0105za\u0144  handlowych <span class=\"_ _10\"> </span>przekaza<span class=\"_ _4\"></span>nych  do <span class=\"_ _10\"> </span>faktoringu d\u0142u\u017cnego, <span class=\"_ _f\"></span>Jednostka <span class=\"_ _0\"></span>Dominu<span class=\"_ _4\"></span>j\u0105ca <span class=\"_ _f\"></span>przeanalizowa\u0142a <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>opublikowane <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>grudniu <span class=\"_ _0\"></span>2020 <span class=\"_ _0\"></span><span class=\"ff2\">r. <span class=\"_ _0\"></span>przez <span class=\"_ _f\"></span>Komitet <span class=\"_ _f\"></span>ds. <span class=\"_ _0\"></span>Interpretacji </span>Standard\u00f3w (Komi<span class=\"_ _4\"></span>tet) stanowisk<span class=\"_ _4\"></span>o w sprawie prezenta<span class=\"_ _4\"></span>cji transakc<span class=\"_ _4\"></span>ji faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego w spr<span class=\"_ _4\"></span>awozdaniu z <span class=\"_ _4\"></span>sytuacji finansowej<span class=\"_ _4\"></span> oraz <span class=\"_ _15\"> </span>sprawozdaniu<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>pieni\u0119\u017cnych<span class=\"_ _4\"></span>. <span class=\"_ _15\"> </span>Aspekty<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>wskazane <span class=\"_ _11\"> </span>przez <span class=\"_ _15\"> </span>Komitet <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>stanowisku <span class=\"_ _15\"> </span>jak <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>podsu<span class=\"ff2\">mowanie </span>kluczowych <span class=\"_ _f\"></span>wymog\u00f3w <span class=\"_ _f\"></span>zwi\u0105zanych <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>analizowanym <span class=\"_ _f\"></span>zagadnieniem, <span class=\"_ _3\"></span>zdaniem <span class=\"_ _f\"></span>Je<span class=\"_ _3\"></span>dnostki <span class=\"_ _f\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wp\u0142yn\u0119\u0142y <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>wnioski z <span class=\"ff3\">oceny <span class=\"_ _17\"> </span>przeprowadzone<span class=\"_ _4\"></span>j <span class=\"_ _17\"> </span>przez <span class=\"_ _17\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostk\u0119 <span class=\"_ _17\"> </span>Dominuj\u0105c\u0105. <span class=\"_ _17\"> </span>Komitet, <span class=\"_ _17\"> </span>rekomenduj\u0105c <span class=\"_ _17\"> </span>w\u0142a\u015bciw\u0105<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>prezentacj\u0119<span class=\"_ _3c\"> </span></span>zobowi\u0105za\u0144<span class=\"_ _3c\"> </span><div class=\"c w34d h1df gs1a2c\"><div class=\"t m0 x11 h8 y641 ff3 fs6 fc0 sc0 ls0 ws0\">podlegaj\u0105cych <span class=\"_ _1\"> </span>fakt<span class=\"_ _4\"></span>oringowi <span class=\"_ _1\"> </span>d\u0142u\u017cnemu <span class=\"_ _1\"> </span>wskaza\u0142 <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>te <span class=\"_ _2\"> </span>same <span class=\"_ _1\"> </span>kwestie, <span class=\"_ _1\"> </span>kt\u00f3re <span class=\"_ _1\"> </span>zosta\u0142y <span class=\"_ _1\"> </span>przeanalizowane <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>ujawnione <span class=\"_ _1\"> </span>Jednostk\u0119 </div><div class=\"t m0 x11 h8 y642 ff3 fs6 fc0 sc0 ls0 ws0\">Dominuj\u0105c\u0105  powy\u017cej,  w <span class=\"_ _10\"> </span>ramach  wa\u017cnych  os\u0105d\u00f3w. <span class=\"_ _10\"> </span>W  szczeg\u00f3lno\u015bci,  w <span class=\"_ _10\"> </span>kontek\u015bcie  obszar\u00f3w  analizy <span class=\"_ _19\"> </span>wskazanych  przez </div><div class=\"t m0 x11 h8 y643 ff3 fs6 fc0 sc0 ls0 ws0\">Komitet, Jedn<span class=\"_ _4\"></span>ostka Dominuj\u0105<span class=\"_ _4\"></span>ca potwierdza,<span class=\"_ _4\"></span> \u017ce:<span class=\"ff2\"> </span></div><div class=\"t m0 x26 h53 y2da fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">przekazanie <span class=\"_ _f\"></span>zo<span class=\"_ _3\"></span><span class=\"ff3\">bowi\u0105z<span class=\"_ _4\"></span>a\u0144 <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>oringu <span class=\"_ _f\"></span>d\u0142u\u017cnego <span class=\"_ _f\"></span>nie <span class=\"_ _0\"></span>wymaga\u0142<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>ustanowienia <span class=\"_ _f\"></span>\u017cadnych <span class=\"_ _f\"></span>dodatkowych <span class=\"_ _f\"></span>zabezpiecze\u0144 <span class=\"_ _f\"></span>na </span></span></span></div><div class=\"t m0 x49 h8 y2db ff2 fs6 fc0 sc0 ls0 ws0\">rzecz <span class=\"_ _3\"></span>faktora-<span class=\"ff3\">banku, <span class=\"_ _3\"></span>ani <span class=\"_ _3\"></span>te\u017c <span class=\"_ _f\"></span>nie <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _f\"></span>ustanawiane <span class=\"_ _3\"></span>dodatkowe <span class=\"_ _3\"></span>gwara<span class=\"_ _4\"></span>ncje <span class=\"_ _3\"></span>zwi\u0105zane <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _3\"></span>d\u0142u\u017cnym. <span class=\"_ _3\"></span>Ponadto <span class=\"_ _3\"></span>nie </span></div><div class=\"t m0 x49 h8 y2dc ff3 fs6 fc0 sc0 ls0 ws0\">ma <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>miejsca <span class=\"_ _f\"></span>zmiana <span class=\"_ _f\"></span>warunk\u00f3w <span class=\"_ _f\"></span>handlowych <span class=\"_ _3\"></span>dotycz\u0105cych <span class=\"_ _f\"></span>niewywi\u0105zania <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>warunk<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>umowy <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>anulowania </div><div class=\"t m0 x49 h8 y2dd ff2 fs6 fc0 sc0 ls0 ws0\">umowy,  </div><div class=\"t m0 x26 h53 y11f0 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">maj\u0105c <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>uwadze <span class=\"_ _f\"></span>powy\u017csze, <span class=\"_ _f\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>uwzgl\u0119dniaj\u0105c <span class=\"_ _f\"></span>ustalone <span class=\"_ _f\"></span>oprocentowani<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>dyskonto <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>termin <span class=\"_ _0\"></span>wyd\u0142u\u017conej<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x49 h8 y11f1 ff3 fs6 fc0 sc0 ls0 ws0\">sp\u0142aty, <span class=\"_ _3\"></span>przep\u0142ywy <span class=\"_ _3\"></span>pieni\u0119\u017cne <span class=\"_ _f\"></span>zwi\u0105zane <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>zobowi\u0105zani<span class=\"_ _4\"></span>em <span class=\"_ _f\"></span>przekaza<span class=\"_ _4\"></span>nym <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>faktoringu <span class=\"_ _3\"></span>d\u0142<span class=\"_ _3\"></span>u\u017cnego <span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>zmieni\u0105 <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>wi\u0119cej </div><div class=\"t m0 x49 h8 y11f2 ff3 fs6 fc0 sc0 ls0 ws0\">ni\u017c <span class=\"_ _0\"></span>10%; <span class=\"_ _0\"> </span>ty<span class=\"_ _3\"></span>m <span class=\"_ _0\"></span>samym <span class=\"_ _0\"></span>nie <span class=\"_ _1\"> </span>zostaje <span class=\"_ _0\"> </span>spe<span class=\"_ _3\"></span>\u0142nion<span class=\"_ _4\"></span>e <span class=\"_ _0\"> </span>kryterium <span class=\"_ _1\"> </span>zaprzestania <span class=\"_ _0\"></span>ujmowania <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span>jakim <span class=\"_ _0\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _0\"></span>tzw. <span class=\"_ _1\"> </span>test <span class=\"_ _0\"></span>10%, </div><div class=\"t m0 x49 h8 y11f3 ff2 fs6 fc0 sc0 ls0 ws0\">a <span class=\"ff3\">tak\u017ce nie zos<span class=\"_ _4\"></span>taj\u0105 spe\u0142nion<span class=\"_ _4\"></span>e pozosta\u0142e kry<span class=\"_ _4\"></span>teria zaprz<span class=\"_ _4\"></span>estania ujm<span class=\"_ _4\"></span>owania zob<span class=\"_ _4\"></span>owi\u0105za\u0144 z MS<span class=\"_ _4\"></span>SF 9, <span class=\"ff2\"> </span></span></div><div class=\"t m0 x26 h53 y11f4 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>one <span class=\"_ _0\"></span>terminy <span class=\"_ _0\"></span>p\u0142atno\u015bci, <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>wzorzec <span class=\"_ _0\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>(w <span class=\"_ _1\"> </span>tym <span class=\"_ _0\"></span>dotycz\u0105cy <span class=\"_ _0\"></span>odsetek <span class=\"_ _f\"></span>i <span class=\"_ _1\"> </span>dyskonta) <span class=\"_ _f\"></span>nie <span class=\"_ _1\"> </span>ulegaj\u0105 <span class=\"_ _0\"></span>zmiani<span class=\"_ _4\"></span>e </span></span></div><div class=\"t m0 x49 h8 y11f5 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">stosunku do zo<span class=\"_ _4\"></span>bowi\u0105za\u0144 <span class=\"_ _4\"></span>handlowych wob<span class=\"_ _4\"></span>ec daneg<span class=\"_ _4\"></span>o dostawcy,<span class=\"_ _4\"></span> kt\u00f3re nie s\u0105 <span class=\"_ _4\"></span>obj\u0119te fakt<span class=\"_ _4\"></span>oringiem d\u0142u\u017c<span class=\"_ _4\"></span>nym,<span class=\"ff2\"> </span></span></div><div class=\"t m0 x26 h53 yf2a fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">zo<span class=\"_ _3\"></span>bowi\u0105z<span class=\"_ _4\"></span>ania <span class=\"_ _10\"> </span>przekazane <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>faktoringu <span class=\"_ _10\"> </span>d\u0142u\u017cnego <span class=\"_ _10\"> </span>st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi\u0105 <span class=\"_ _11\"> </span>cz\u0119\u015b\u0107 <span class=\"_ _11\"> </span>kapita\u0142u <span class=\"_ _10\"> </span>obrotowego <span class=\"_ _11\"> </span>wykorz<span class=\"_ _4\"></span>ystywaneg<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>przez </span></span></div><div class=\"t m0 x49 h8 yf20 ff3 fs6 fc0 sc0 ls0 ws0\">jednostk\u0119 w norm<span class=\"_ _4\"></span>alnym cyklu <span class=\"_ _6\"></span>operacyjnym jednostki.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y11f6 ff3 fs6 fc0 sc0 ls0 ws0\">Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca <span class=\"_ _f\"></span>wskazuje, <span class=\"_ _f\"></span>\u017ce <span class=\"_ _0\"></span>termin <span class=\"_ _0\"></span>faktycznej <span class=\"_ _f\"></span>sp\u0142aty <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _f\"></span>wobec <span class=\"_ _0\"></span>dostawc\u00f3w <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>umowami <span class=\"_ _0\"></span>faktoringu<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y11f7 ff3 fs6 fc0 sc0 ls0 ws0\">d\u0142u\u017cnego <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>d\u0142u\u017cszy <span class=\"_ _3\"></span>(do <span class=\"_ _f\"></span>180 <span class=\"_ _f\"></span>dni) <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>terminu<span class=\"ff2\"> <span class=\"_ _f\"></span></span>sp\u0142aty <span class=\"_ _f\"></span>zobowi\u0105za<span class=\"_ _4\"></span>\u0144 <span class=\"_ _3\"></span>wobec <span class=\"_ _f\"></span>pozosta\u0142ych <span class=\"_ _3\"></span>dostawc\u00f3w,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>nie </div><div class=\"t m0 x11 h8 y11f8 ff3 fs6 fc0 sc0 ls0 ws0\">s\u0105  o<span class=\"_ _3\"></span>ddawane  do  f<span class=\"_ _3\"></span>aktoringu,<span class=\"_ _4\"></span>  kt\u00f3ry <span class=\"_ _10\"> </span>standardowo  wynosi <span class=\"_ _10\"> </span>60  dni, <span class=\"_ _10\"> </span>co <span class=\"_ _10\"> </span>mo\u017ce <span class=\"_ _10\"> </span>\u015bwiadczy\u0107  na <span class=\"_ _10\"> </span>rzecz  zmiany <span class=\"_ _10\"> </span>charakteru  tych </div><div class=\"t m0 x11 h8 y882 ff3 fs6 fc0 sc0 ls0 ws0\">zobowi\u0105za\u0144 <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>handlowego <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>d\u0142u\u017cny. <span class=\"_ _f\"></span>Jednak\u017ce <span class=\"_ _3\"></span>cecha <span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>zosta\u0142a <span class=\"_ _3\"></span>oceniona <span class=\"_ _3\"></span>prz<span class=\"_ _3\"></span>ez <span class=\"_ _3\"></span>Jednostk\u0119 <span class=\"_ _3\"></span>Dominuj\u0105c\u0105 <span class=\"_ _3\"></span>za <span class=\"_ _3\"></span>niewystarczaj\u0105c\u0105, </div><div class=\"t m0 x11 h8 y32f ff3 fs6 fc0 sc0 ls0 ws0\">aby  uzna\u0107,<span class=\"_ _4\"></span>  \u017ce  w <span class=\"_ _2\"> </span>momencie  przekazania <span class=\"_ _12\"> </span>zobowi\u0105zania <span class=\"_ _2\"> </span>handlowego  do  fakt<span class=\"_ _4\"></span>oringu  d<span class=\"_ _4\"></span>\u0142u\u017cnego <span class=\"_ _12\"> </span>nast\u0105pi\u0142a  ca<span class=\"_ _4\"></span>\u0142kowita  zmia<span class=\"_ _4\"></span>na </div><div class=\"t m0 x11 h8 y330 ff3 fs6 fc0 sc0 ls0 ws0\">charakteru <span class=\"_ _f\"></span>zobowi\u0105zania. <span class=\"_ _f\"></span>Poza <span class=\"_ _f\"></span>powy\u017cszym <span class=\"_ _f\"></span>kryterium, <span class=\"_ _0\"></span>\u017cadne <span class=\"_ _f\"></span>inne <span class=\"_ _0\"></span>warunki <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _f\"></span>nie </div><div class=\"t m0 x11 h8 y5f ff3 fs6 fc0 sc0 ls0 ws0\">r\u00f3\u017cni\u0105 si\u0119 od wa<span class=\"_ _4\"></span>runk\u00f3w pozos<span class=\"_ _4\"></span>ta\u0142ych zobowi\u0105z<span class=\"_ _4\"></span>a\u0144 handl<span class=\"_ _4\"></span>owych.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y3f8 ff3 fs6 fc0 sc0 ls0 ws0\">Tym <span class=\"_ _3\"></span>samym, <span class=\"_ _3\"></span>ocena <span class=\"_ _3\"></span>Jednostki <span class=\"_ _3\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>co <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>charakteru <span class=\"_ _3\"></span>zo<span class=\"_ _4\"></span>bowi\u0105za\u0144 <span class=\"_ _3\"></span>handlowych <span class=\"_ _3\"></span>przekaza<span class=\"_ _4\"></span>nych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>faktoringu <span class=\"_ _3\"></span>d\u0142u\u017cnego </div><div class=\"t m0 x11 h8 yca ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">ich prezentacji, oznacza, \u017ce <span class=\"_ _3\"></span>zobowi\u0105zania handlowe przekazan<span class=\"_ _4\"></span>e do <span class=\"_ _3\"></span>faktoringu d\u0142u\u017cnego <span class=\"_ _3\"></span>Sp\u00f3<span class=\"_ _4\"></span>\u0142ka prezentuje <span class=\"_ _3\"></span>w sprawozdaniu </span></div><div class=\"t m0 x11 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">z sytuacji finan<span class=\"_ _4\"></span>sowej w p<span class=\"_ _4\"></span>ozycji \u201eZob<span class=\"_ _4\"></span>owi\u0105zania wobec d<span class=\"_ _4\"></span>ostawc\u00f3w <span class=\"_ _4\"></span>i podobne\u201d, uw<span class=\"_ _4\"></span>zgl\u0119dniaj\u0105c je w <span class=\"_ _4\"></span>kategorii \u201ep<span class=\"_ _4\"></span>odobn<span class=\"_ _4\"></span>e\u201d.<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci <span class=\"ff1\"> </span>Przep\u0142ywy pieni\u0119\u017cne z tytu\u0142u odsetek od transakcji faktorin<span class=\"_ _4\"></span>gu d\u0142u\u017cnego prezentowan<span class=\"_ _4\"></span>e s\u0105 w ramach przep\u0142yw\u00f3w z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>dzia\u0142alno\u015bci finansowej. <span class=\"_ _13\"> </span>Kwoty <span class=\"_ _17\"> </span>faktycznych <span class=\"_ _17\"> </span>sp\u0142at <span class=\"_ _17\"> </span>wierzytelno\u015bci <span class=\"_ _17\"> </span>podsta<span class=\"_ _4\"></span>wowej <span class=\"_ _17\"> </span>oddanej <span class=\"_ _13\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _13\"> </span>f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>oringu <span class=\"_ _17\"> </span>d\u0142u\u017cnego <span class=\"_ _17\"> </span>wobec <span class=\"_ _13\"> </span>f<span class=\"_ _3\"></span>aktora<span class=\"_ _4\"></span> prezentowane <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>ramach <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>rzep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>dzia\u0142alno\u015bci <span class=\"_ _3\"></span>operacyjnej <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>cz\u0119\u015bciowo, <span class=\"_ _3\"></span>r\u00f3wnie\u017c <span class=\"_ _3\"></span>inwestycyjnej.<span class=\"ff2\"> <span class=\"_ _3\"></span>Dodatkowo <span class=\"_ _3\"></span>Jednostka<span class=\"_ _4\"></span> </span>Dominuj\u0105ca <span class=\"_ _3\"></span>w <span class=\"_ _0\"></span>ramach <span class=\"_ _f\"></span>zmiany <span class=\"_ _f\"></span>stanu <span class=\"_ _f\"></span>kapita\u0142u <span class=\"_ _f\"></span>obrotowe<span class=\"_ _4\"></span>go <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>sprawozdaniu <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _f\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>wykazuje <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>odr\u0119bn<span class=\"_ _4\"></span>ej linii \u201eZmian\u0119 stanu z<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>bowi\u0105za<span class=\"_ _4\"></span>\u0144 handlowych <span class=\"_ _4\"></span>oddanych d<span class=\"_ _4\"></span>o faktoringu\u201d<span class=\"_ _4\"></span>, dla cel\u00f3w jasn<span class=\"_ _4\"></span>ej i przejrzys<span class=\"_ _4\"></span>tej prezentac<span class=\"_ _4\"></span>ji.<span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia i<span class=\"_ _4\"></span> os\u0105dy<span class=\"ff1\"> </span>Jednostka  D<span class=\"_ _4\"></span>ominuj\u0105ca <span class=\"_ _12\"> </span>w  trakci<span class=\"_ _4\"></span>e  okresu <span class=\"_ _2\"> </span>zako\u0144czonego  31 <span class=\"_ _2\"> </span>grudnia  2019 <span class=\"_ _12\"> </span>r.  wdro\u017cy\u0142a  fa<span class=\"_ _4\"></span>ktoring <span class=\"_ _12\"> </span>d\u0142u\u017cny  (da<span class=\"_ _4\"></span>lsze  informa<span class=\"_ _4\"></span>cje<span class=\"_ _4\"></span> przedstawion<span class=\"_ _4\"></span>o w Nocie 10<span class=\"_ _4\"></span>.3). Poniewa\u017c praktyka rynkowa <span class=\"_ _3\"></span>w zakresie <span class=\"_ _3\"></span>prez<span class=\"_ _4\"></span>entacji transakcji faktoringu d\u0142u\u017cnego w <span class=\"_ _3\"></span>sprawozdaniu z przep\u0142yw\u00f3w <span class=\"_ _3\"></span>pieni\u0119\u017cn<span class=\"_ _4\"></span>ych nie <span class=\"_ _1\"> </span>jest<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>jednolita, <span class=\"_ _0\"> </span>ko<span class=\"_ _3\"></span>nieczne <span class=\"_ _0\"> </span>by\u0142o <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>konanie <span class=\"_ _0\"> </span>przez <span class=\"_ _2\"> </span>Zarz\u0105d <span class=\"_ _0\"></span>os\u0105du <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>tym <span class=\"_ _2\"> </span>obszarze. <span class=\"_ _2\"> </span><span class=\"ff2\">W <span class=\"_ _2\"> </span>przypadku <span class=\"_ _1\"> </span>tych <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>ransakcji <span class=\"_ _0\"></span>Jednostka </span>Dominuj\u0105ca <span class=\"_ _10\"> </span>musia\u0142a<span class=\"ff2\"> <span class=\"_ _10\"> </span></span>dokona\u0107 <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>ceny,  czy <span class=\"_ _11\"> </span>wydatki <span class=\"_ _10\"> </span>zwi\u0105zane <span class=\"_ _10\"> </span>z <span class=\"_ _11\"> </span>p\u0142atno\u015bciami <span class=\"_ _10\"> </span>dokonanymi <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>rzecz <span class=\"_ _11\"> </span>faktora <span class=\"_ _10\"> </span>powinny <span class=\"_ _11\"> </span>by\u0107<span class=\"_ _4\"></span> zaklasyfikowane  do  przep\u0142yw\u00f3<span class=\"_ _4\"></span>w  pieni\u0119\u017cnych  z  dzia\u0142alno\u015bci  operacyjnej  czy  te\u017c <span class=\"_ _19\"> </span>do <span class=\"_ _19\"> </span>przep\u0142yw\u00f3w  z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>dzia\u0142alno\u015bci  finansowej<span class=\"_ _4\"></span> w <span class=\"ff3\">ramach sprawozdania z przep\u0142yw\u00f3w <span class=\"_ _3\"></span>pi<span class=\"_ _4\"></span>eni\u0119\u017cnych.<span class=\"ff2\"> </span>Zgodnie <span class=\"_ _3\"></span>z MSR7.11<span class=\"_ _4\"></span> jedno<span class=\"_ _3\"></span>stka<span class=\"_ _4\"></span> powinna prezentowa\u0107 przep\u0142ywy <span class=\"_ _3\"></span>pieni<span class=\"_ _4\"></span>\u0119\u017cne </span>z <span class=\"ff3\">dzia\u0142alno\u015bci operacyjnej, <span class=\"_ _3\"></span>inwestycyjnej<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>finansowej w <span class=\"_ _3\"></span>spos\u00f3b <span class=\"_ _3\"></span>najbardziej odpowiedni <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>rodzaju prowadzonej <span class=\"_ _3\"></span>dzia\u0142alno\u015bc<span class=\"_ _4\"></span>i, </span>gdy\u017c <span class=\"_ _3\"></span>informacja <span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>dostarcza <span class=\"_ _3\"></span>u\u017cytkownik<span class=\"_ _4\"></span>om <span class=\"_ _3\"></span>sprawozda\u0144 f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych <span class=\"_ _3\"></span>dane <span class=\"_ _3\"></span>pozwalaj\u0105ce <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>dokonanie <span class=\"_ _3\"></span>oceny <span class=\"_ _3\"></span>wp\u0142ywu <span class=\"_ _3\"></span>tych\u017ce dzia\u0142alno\u015bci na syt<span class=\"_ _4\"></span>uacj\u0119 finans<span class=\"_ _4\"></span>ow\u0105 jedno<span class=\"_ _4\"></span>stki oraz na<span class=\"_ _4\"></span> kwot\u0119 \u015brod<span class=\"_ _4\"></span>k\u00f3w pieni\u0119\u017cn<span class=\"_ _4\"></span>ych i<span class=\"ff2\"> </span>ich ekwiwalent<span class=\"_ _4\"></span>\u00f3w.<span class=\"ff2\"> </span>W zwi\u0105zku <span class=\"_ _4\"></span>z powy\u017cszym w <span class=\"_ _4\"></span>ocenie Jednos<span class=\"_ _4\"></span>tki Dominuj\u0105c<span class=\"_ _4\"></span>ej:<span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">prezenta<span class=\"_ _4\"></span>cja <span class=\"_ _10\"> </span>sp\u0142aty <span class=\"_ _11\"> </span>kwoty <span class=\"_ _10\"> </span>wierzytelno\u015bci <span class=\"_ _10\"> </span>podstawowej <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>ramach <span class=\"_ _10\"> </span>faktoringu <span class=\"_ _10\"> </span>d\u0142u\u017cnego <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>przep\u0142ywach <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>dzia\u0142alno\u015bci </span></span>operacyjnej <span class=\"_ _14\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _14\"> </span>zgodna <span class=\"_ _c\"> </span>z <span class=\"_ _d\"> </span>celem <span class=\"_ _c\"> </span>poszczeg\u00f3lnych <span class=\"_ _c\"> </span>element\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _c\"> </span>transakcji <span class=\"_ _c\"> </span> <span class=\"_ _d\"> </span>i <span class=\"_ _c\"> </span>sp\u00f3jna <span class=\"_ _d\"> </span>z <span class=\"_ _c\"> </span>prezentacj\u0105 <span class=\"_ _c\"> </span>tych <span class=\"_ _c\"> </span>transakcji w sprawozdaniu <span class=\"_ _10\"> </span>z <span class=\"_ _15\"> </span>sytuacji <span class=\"_ _11\"> </span>finansowej. <span class=\"_ _11\"> </span>W <span class=\"_ _15\"> </span>przypadku <span class=\"_ _10\"> </span>dokonania <span class=\"_ _11\"> </span>subrogacji <span class=\"_ _11\"> </span>ustawowej <span class=\"_ _11\"> </span>wierzyt<span class=\"ff3\">elno\u015bci <span class=\"_ _11\"> </span>przez <span class=\"_ _11\"> </span>faktora </span>z prawnego <span class=\"_ _0\"></span>punktu <span class=\"_ _f\"></span>widzenia <span class=\"_ _0\"></span>przejmuje <span class=\"_ _0\"></span>on <span class=\"ff3\">prawa <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>obowi\u0105zki <span class=\"_ _0\"></span>charakterystyczne <span class=\"_ _f\"></span>dla<span class=\"_ _3\"></span></span> <span class=\"ff3\">wierzyt<span class=\"_ _4\"></span>elno\u015bci <span class=\"_ _0\"></span>handlowych. <span class=\"_ _f\"></span>Jedynie </span>przep\u0142ywy wynikaj\u0105ce <span class=\"_ _3\"></span>ze <span class=\"_ _3\"></span>sp\u0142at<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>kwot <span class=\"_ _3\"></span>wierz<span class=\"_ _4\"></span>ytelno\u015bci podstawowych, pochodz\u0105cych <span class=\"_ _3\"></span>z zobowi\u0105za\u0144 <span class=\"_ _3\"></span>z tyt<span class=\"_ _3\"></span>u\u0142u zakupu, budowy \u015brodk\u00f3w <span class=\"_ _1\"> </span>trwa\u0142ych <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>niematerialnych <span class=\"_ _0\"></span>prezentowane <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>ramach <span class=\"_ _1\"> </span>dzia\u0142alno\u015bci <span class=\"_ _1\"> </span>inwestycyjnej<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span>(dalsze <span class=\"_ _2\"> </span>informacje<span class=\"_ _4\"></span> </span>przedstawion<span class=\"_ _4\"></span>o w Nocie 10<span class=\"_ _4\"></span>.3)<span class=\"ls39\">,  </span> -<span class=\"ffc\"> <span class=\"_ _2c\"> </span></span>natomias<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span><span class=\"ff3\">aspekt <span class=\"_ _3\"></span>finansowy <span class=\"_ _3\"></span>zwi\u0105z<span class=\"_ _4\"></span>any <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>transakcj\u0105 <span class=\"_ _3\"></span>faktoringu <span class=\"_ _3\"></span>jest wskazany <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>prezentacji <span class=\"_ _3\"></span>odsetek <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>ramach dzia\u0142alno<span class=\"_ _3\"></span><span class=\"ls26\">\u015bci </span></span>finansowej.  Jest  to  sp\u00f3jne  z  ujmowani<span class=\"_ _4\"></span>em  tych  odsetek  w  kosztach  finans<span class=\"_ _4\"></span>owych  w  sprawozdaniu  z  wyniku<span class=\"_ _4\"></span>  zgodnie z <span class=\"ff3\">przyj\u0119t\u0105  przez  Jednostk\u0119  Dominuj\u0105c\u0105  polityk\u0105  rachunkow<span class=\"_ _4\"></span>o\u015bci  prezentacji  koszt\u00f3w  odsetek  od  faktoringu  d\u0142u\u017cnego </span>w <span class=\"ff3\">dzia\u0142alno\u015bci finans<span class=\"_ _4\"></span>owej.<span class=\"ff2\"> </span></span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _3\"></span>zobowi\u0105zana <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>wyp\u0142aty <span class=\"_ _3\"></span>okre\u015blonych <span class=\"_ _f\"></span>\u015bwiadcze\u0144 <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>okresie <span class=\"_ _3\"></span>zatrudnienia <span class=\"_ _3\"></span>(\u015bwiadcze\u0144 <span class=\"_ _3\"></span>emerytalnych <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u jednorazowych <span class=\"_ _1f\"> </span>odpraw <span class=\"_ _1f\"> </span>emerytaln<span class=\"_ _4\"></span>o-<span class=\"ff3\">rentowych, <span class=\"_ _1f\"> </span>odpraw <span class=\"_ _1f\"> </span>po\u015bmiertn<span class=\"_ _4\"></span>ych, <span class=\"_ _1f\"> </span>ekwiwalentu <span class=\"_ _1f\"> </span>w\u0119gl<span class=\"_ _4\"></span>owego) <span class=\"_ _1f\"> </span>oraz <span class=\"_ _1f\"> </span>innych<span class=\"_ _4\"></span> </span>d\u0142ugoterminowy<span class=\"_ _4\"></span>ch \u015bwiadcz<span class=\"_ _4\"></span>e\u0144 (w postac<span class=\"_ _4\"></span>i nagr\u00f3d jub<span class=\"_ _4\"></span>ileuszowych), <span class=\"_ _4\"></span>zgodnie z<span class=\"_ _4\"></span> Zak\u0142adowym <span class=\"_ _4\"></span>Uk\u0142adem<span class=\"ff2\"> Zbiorowym Pr<span class=\"_ _4\"></span>acy. </span>Wysoko\u015b\u0107 zobowi\u0105za\u0144 <span class=\"_ _3\"></span>z<span class=\"ff2\"> </span>tytu<span class=\"_ _4\"></span>\u0142u <span class=\"_ _3\"></span>obu rodzaj\u00f3w <span class=\"_ _3\"></span>\u015bwiadcze\u0144 szacowana<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy<span class=\"ff2\"> <span class=\"_ _3\"></span>przez </span>niezale\u017cnego aktua<span class=\"_ _4\"></span>riusza me<span class=\"_ _4\"></span>tod\u0105 <span class=\"_ _4\"></span>prognozowanych <span class=\"_ _4\"></span>\u015bwiadcze\u0144 je<span class=\"_ _4\"></span>dnostkowych. <span class=\"ff2\"> </span>Warto\u015b\u0107 <span class=\"_ _10\"> </span>bie<span class=\"_ _3\"></span>\u017c\u0105c\u0105 <span class=\"_ _10\"> </span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>okre\u015blonych <span class=\"_ _10\"> </span>\u015bwia<span class=\"_ _3\"></span>dcze\u0144 <span class=\"_ _10\"> </span>ustala <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _11\"> </span>poprzez <span class=\"_ _11\"> </span>zdyskon<span class=\"_ _4\"></span>towanie <span class=\"_ _10\"> </span>szacowanych przysz\u0142ych <span class=\"_ _f\"></span>wyp\u0142yw\u00f3w <span class=\"_ _f\"></span>pieni\u0119\u017cnych <span class=\"_ _f\"></span>przy <span class=\"_ _0\"></span>zastosowaniu <span class=\"_ _f\"></span>st\u00f3p <span class=\"_ _0\"></span>procentowych <span class=\"_ _f\"></span>obligacji <span class=\"_ _f\"></span>skarbowych <span class=\"_ _f\"></span>wyra\u017conych <span class=\"_ _0\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> waluc<span class=\"_ _4\"></span>ie </span>przysz\u0142ej <span class=\"_ _f\"></span>wyp\u0142aty <span class=\"_ _f\"></span>\u015bwiadcze\u0144, <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>terminach <span class=\"_ _f\"></span>zapadalno\u015bci <span class=\"_ _f\"></span>zbli\u017conych <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>te<span class=\"_ _3\"></span>rmin<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _f\"></span>regulowania <span class=\"_ _f\"></span>odno\u015b<span class=\"_ _3\"></span>nych <span class=\"_ _f\"></span>zobowi\u0105za\u0144.<span class=\"_ _4\"></span> Zyski <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>st<span class=\"_ _3\"></span>rat<span class=\"_ _4\"></span>y <span class=\"_ _15\"> </span>aktuarialne <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>wyceny <span class=\"_ _15\"> </span>okre\u015blonych <span class=\"_ _15\"> </span>\u015bwiadcze\u0144 <span class=\"_ _11\"> </span>po <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span>kresi<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>zatrudnienia <span class=\"_ _15\"> </span>ujmuje <span class=\"_ _15\"> </span>si\u0119 <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>osta\u0142ych ca\u0142kowitych  doch<span class=\"_ _4\"></span>odach  w  okresie  w  kt\u00f3rym<span class=\"_ _4\"></span>  powsta\u0142y.  Zyski  i<span class=\"_ _4\"></span>  straty  aktuarialn<span class=\"_ _4\"></span>e  z  wyceny  pozos<span class=\"_ _4\"></span>ta\u0142ych  \u015bwiadcze\u0144<span class=\"ff2\"> </span>(<span class=\"ff3\">\u015bwiadczenia z<span class=\"_ _4\"></span><span class=\"ff2\"> <span class=\"ff3\">tytu\u0142u nagr<span class=\"_ _4\"></span>\u00f3d jubileusz<span class=\"_ _4\"></span>owych) ujmowan<span class=\"_ _4\"></span>e s\u0105 w<span class=\"ff2\"> wyniku <span class=\"_ _4\"></span>finansowym. </span></span></span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania i za\u0142<span class=\"_ _4\"></span>o\u017cenia<span class=\"ff1\"> </span>Zobowi\u0105zanie  bilansowe  z  tytu\u0142u  przysz\u0142ych  \u015bwiadcze\u0144 <span class=\"_ _10\"> </span>pracow<span class=\"_ _4\"></span>niczych  r\u00f3wne  jest <span class=\"_ _10\"> </span>warto\u015bci  bie\u017c\u0105cej  zobowi\u0105zania <span class=\"ff2\"> </span>z <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>e\u015blonych <span class=\"_ _1\"> </span>\u015bwiadcze\u0144. <span class=\"_ _1\"> </span>Wysoko\u015b\u0107 <span class=\"_ _2\"> </span>zobowi\u0105zania <span class=\"_ _1\"> </span>zale\u017cy <span class=\"_ _1\"> </span>od <span class=\"_ _2\"> </span>wielu <span class=\"_ _2\"> </span>czynnik\u00f3w, <span class=\"_ _2\"> </span>kt\u00f3re <span class=\"_ _2\"> </span>s\u0105 <span class=\"_ _1\"> </span>wyko<span class=\"_ _3\"></span>rzys<span class=\"_ _4\"></span>tywane <span class=\"_ _1\"> </span>jako za\u0142o\u017cenia <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>meto<span class=\"_ _3\"></span>dzi<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>aktuarialnej. <span class=\"_ _3\"></span>Wszelkie <span class=\"_ _f\"></span>zmiany <span class=\"_ _3\"></span>za\u0142o\u017ce\u0144 <span class=\"_ _f\"></span>maj\u0105 <span class=\"_ _3\"></span>wp\u0142yw <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>bilansow\u0105 <span class=\"_ _f\"></span>zobowi\u0105z<span class=\"_ _4\"></span>ania. <span class=\"_ _3\"></span>Jednym <span class=\"ff2\"> </span>z  podstawowych  za\u0142o\u017ce\u0144  dla  ustalenia  wysoko\u015bci  zobowi\u0105z<span class=\"_ _4\"></span>ania  jest  stopa  procentowa.  Na  dzie\u0144  ko\u0144cz\u0105cy  okres sprawozdawczy <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>oparciu <span class=\"_ _c\"> </span>o <span class=\"_ _c\"> </span>opini\u0119 <span class=\"_ _14\"> </span>niezale\u017cnego <span class=\"_ _14\"> </span>aktuariusza <span class=\"_ _14\"> </span>przyjmuje <span class=\"_ _14\"> </span>si\u0119 <span class=\"_ _d\"> </span>odpowiedni\u0105<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>sto<span class=\"_ _3\"></span>p\u0119 <span class=\"_ _14\"> </span>dyskonta <span class=\"_ _14\"> </span>dla podmiot\u00f3w <span class=\"_ _19\"> </span>Grupy <span class=\"_ _10\"> </span>Kapita\u0142owej,  przy <span class=\"_ _10\"> </span>u\u017cyciu <span class=\"_ _10\"> </span>kt\u00f3<span class=\"_ _3\"></span>rej <span class=\"_ _19\"> </span>ustala <span class=\"_ _10\"> </span>si\u0119 <span class=\"_ _10\"> </span>warto\u015b\u0107 <span class=\"_ _10\"> </span>bie\u017c\u0105c\u0105 <span class=\"_ _10\"> </span>szacowanych  przysz\u0142ych <span class=\"_ _10\"> </span>wyp\u0142yw\u00f3w pieni\u0119\u017cnych <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _10\"> </span>tych <span class=\"_ _11\"> </span>\u015bwiadcze\u0144.<span class=\"ff2\"> <span class=\"_ _10\"> </span>Przy <span class=\"_ _10\"> </span>ustalaniu <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>dy<span class=\"_ _4\"></span>skontowej <span class=\"_ _10\"> </span>dla <span class=\"_ _10\"> </span>okresu <span class=\"_ _10\"> </span>sprawozdawczego <span class=\"_ _10\"> </span>aktuariusz<span class=\"_ _4\"></span> </span>ekstrapolu<span class=\"ff3\">je <span class=\"_ _11\"> </span>wzd\u0142u\u017c <span class=\"_ _10\"> </span>krzywej <span class=\"_ _11\"> </span>rentowno\u015bci <span class=\"_ _11\"> </span>bie\u017c\u0105ce <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>procentowe <span class=\"_ _11\"> </span>obligacji <span class=\"_ _11\"> </span>skarbowych <span class=\"_ _10\"> </span>wyra\u017conych <span class=\"_ _11\"> </span>w<span class=\"_ _3\"></span></span> waluci<span class=\"_ _4\"></span>e przysz\u0142ej <span class=\"_ _15\"> </span>wyp\u0142aty <span class=\"_ _15\"> </span>\u015bwiadcze\u0144, <span class=\"_ _11\"> </span>aby <span class=\"_ _14\"> </span>uzyska\u0107 <span class=\"_ _15\"> </span>stop\u0119 <span class=\"_ _15\"> </span>dyskontow\u0105<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>umo\u017cliwiaj\u0105c\u0105 <span class=\"_ _15\"> </span>dyskontowani<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>p\u0142atno\u015bci <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span><span class=\"ff2\"> termini<span class=\"_ _4\"></span>e </span>realizacji d\u0142u\u017csz<span class=\"_ _4\"></span>ym ni\u017c termin <span class=\"_ _4\"></span>wykupu obli<span class=\"_ _4\"></span>gacji.<span class=\"ff2\"> </span>Pozosta\u0142e <span class=\"_ _15\"> </span>za\u0142o\u017cenia <span class=\"_ _11\"> </span>makroekonomiczn<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>wykorzystywane <span class=\"_ _11\"> </span>dla <span class=\"_ _15\"> </span>wyceny <span class=\"_ _15\"> </span>zo<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>owi\u0105za\u0144 <span class=\"_ _15\"> </span>z <span class=\"_ _11\"> </span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _11\"> </span>przysz\u0142ych <span class=\"_ _15\"> </span>\u015bwiadcze\u0144 pracowniczych, <span class=\"_ _4\"></span>takie jak stopa in<span class=\"_ _4\"></span>flacji czy na<span class=\"_ _4\"></span>jni\u017csze wynagr<span class=\"_ _4\"></span>odzenie, <span class=\"_ _4\"></span>oparte s\u0105 na <span class=\"_ _4\"></span>obecnych <span class=\"ff2\">warunka<span class=\"_ _4\"></span>ch rynkowych. <span class=\"_ _4\"></span> </span>Zgodnie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>MSR <span class=\"_ _2\"> </span>19 <span class=\"_ _2\"> </span>par. <span class=\"_ _2\"> </span>78 <span class=\"_ _2\"> </span>za\u0142o\u017cenia <span class=\"_ _2\"> </span>aktu<span class=\"_ _3\"></span>arialne <span class=\"_ _1\"> </span>przyj\u0119te <span class=\"_ _2\"> </span>dla <span class=\"_ _2\"> </span>cel\u00f3w <span class=\"_ _2\"> </span>wyceny <span class=\"_ _2\"> </span>\u015bwiadcze\u0144 <span class=\"_ _2\"> </span>pracowniczych <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>G<span class=\"_ _3\"></span>rupi<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>s\u0105 sp\u00f3jne, <span class=\"_ _17\"> </span>gdy\u017c <span class=\"_ _1f\"> </span>odzwierciedla<span class=\"_ _4\"></span>j\u0105 <span class=\"_ _17\"> </span>relacje<span class=\"_ _3\"></span> <span class=\"_ _17\"> </span>ekonomiczne <span class=\"_ _17\"> </span>pomi\u0119dzy <span class=\"_ _17\"> </span>takimi <span class=\"_ _1f\"> </span>czynnikami <span class=\"_ _17\"> </span>jak <span class=\"_ _1f\"> </span>infl<span class=\"_ _4\"></span>acja, <span class=\"_ _17\"> </span>stopa <span class=\"_ _1f\"> </span>wzrostu wynagrodze\u0144, st<span class=\"_ _4\"></span>opa dyskon<span class=\"_ _4\"></span>ta oraz<span class=\"_ _4\"></span> stopa wzrostu cen w<span class=\"_ _4\"></span>\u0119gla. <span class=\"ff2\"> </span>Za\u0142o\u017cenia przyj\u0119<span class=\"_ _4\"></span>te do w<span class=\"ff2\">yceny na <span class=\"_ _4\"></span>31 grud<span class=\"_ _4\"></span>nia 2023<span class=\"_ _4\"></span> <span class=\"ff3\">r. zosta\u0142y </span>przedstawi<span class=\"_ _4\"></span>one w Nocie 11.2.<span class=\"_ _4\"></span> </span>Przedstawiona poni\u017cej <span class=\"_ _3\"></span>analiza wra\u017cliwo\u015bci <span class=\"_ _3\"></span>opiera <span class=\"_ _3\"></span>si\u0119 na <span class=\"_ _3\"></span>tej <span class=\"_ _3\"></span>samej metodzie <span class=\"_ _3\"></span>wyceny, jak\u0105 <span class=\"_ _3\"></span>u\u017cyto <span class=\"_ _3\"></span>do wyceny <span class=\"_ _f\"></span>zobowi\u0105za\u0144<span class=\"_ _4\"></span> uj\u0119tych <span class=\"_ _17\"> </span>w <span class=\"_ _17\"> </span>niniejsz<span class=\"_ _4\"></span>ym <span class=\"_ _17\"> </span>sprawo<span class=\"_ _4\"></span>zdaniu <span class=\"_ _13\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owym<span class=\"ff2\">, <span class=\"_ _17\"> </span>czyli <span class=\"_ _17\"> </span>metodzie <span class=\"_ _13\"> </span></span>prognozowanych <span class=\"_ _13\"> </span>uprawnie\u0144 <span class=\"_ _17\"> </span>jednostk<span class=\"_ _4\"></span>owych (\u201eProjected <span class=\"_ _0\"></span>Unit <span class=\"_ _0\"></span>Credit <span class=\"_ _0\"></span>Method\u201d). <span class=\"_ _0\"></span>Przy <span class=\"_ _0\"></span>analizie <span class=\"_ _0\"> </span>wp\u0142ywu <span class=\"_ _0\"></span>danego <span class=\"_ _0\"></span>czynnika <span class=\"_ _0\"></span>(za\u0142o\u017cenia) <span class=\"_ _0\"></span>zmienia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>jego <span class=\"_ _0\"> </span>warto\u015b\u0107 <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>+/<span class=\"_ _3\"></span><span class=\"ff2\">- <span class=\"_ _0\"></span><span class=\"lse\">1 </span></span>punkt <span class=\"_ _12\"> </span>procent<span class=\"_ _4\"></span>owy  p<span class=\"_ _4\"></span>ozostawiaj\u0105<span class=\"_ _4\"></span>c  wsz<span class=\"_ _4\"></span>elkie <span class=\"_ _12\"> </span>inne <span class=\"_ _2\"> </span>za\u0142o\u017cenia <span class=\"_ _12\"> </span>oraz <span class=\"_ _2\"> </span>baz\u0119  os\u00f3b <span class=\"_ _2\"> </span>uprawnionych <span class=\"_ _2\"> </span>do  \u015bwiadcz<span class=\"_ _4\"></span>e\u0144  b<span class=\"_ _4\"></span>ez <span class=\"_ _2\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\">mian. </span>Analiza pokazuje <span class=\"_ _4\"></span>wi\u0119c wp\u0142yw <span class=\"_ _4\"></span>zmiany tylko jedn<span class=\"_ _4\"></span>ego konkr<span class=\"_ _4\"></span>etnego cz<span class=\"_ _4\"></span>ynnika. <span class=\"ff2\"> </span>Zasady <span class=\"_ _11\"> </span>rachunkowo\u015bci <span class=\"_ _15\"> </span>oraz <span class=\"_ _11\"> </span>wa\u017cne <span class=\"_ _15\"> </span>oszacowania <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>za\u0142o<span class=\"_ _3\"></span>\u017cenia <span class=\"_ _11\"> </span>zaprezentowan<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>Cz\u0119\u015bci <span class=\"_ _15\"> </span>2 <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>10 <span class=\"_ _11\"> </span>m<span class=\"_ _3\"></span>aj\u0105 <span class=\"_ _11\"> </span>zastosowanie do<span class=\"ls0\"> <span class=\"ff3\">transakcji prze<span class=\"_ _4\"></span>prowadzan<span class=\"_ _4\"></span>ych z <span class=\"_ _4\"></span>podmiotami powi\u0105z<span class=\"_ _4\"></span>anymi.<span class=\"_ _3c\"> </span></span></span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1 fce\"> </span>Nale\u017cno\u015bci <span class=\"_ _2\"> </span>niestanowi\u0105ce  akt<span class=\"_ _4\"></span>yw\u00f3w <span class=\"_ _2\"> </span>finansowych <span class=\"_ _12\"> </span>ujmuje  si<span class=\"_ _4\"></span>\u0119 <span class=\"_ _12\"> </span>pocz\u0105tk<span class=\"_ _4\"></span>owo  w <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _12\"> </span>nominalnej <span class=\"_ _2\"> </span>i  wycenia <span class=\"_ _2\"> </span>na  dzie\u0144 ko\u0144cz\u0105cy okres spra<span class=\"_ _4\"></span>wozdawcz<span class=\"_ _4\"></span>y w kwocie wyma<span class=\"_ _4\"></span>ganej zap\u0142a<span class=\"_ _4\"></span>ty.<span class=\"_ _3c\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Pozosta\u0142e <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _1\"> </span>finansowe <span class=\"_ _0\"></span>ujmuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _1\"> </span>pocz\u0105tkowo <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>godziwej <span class=\"_ _1\"> </span>pomniejszon<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>o <span class=\"_ _1\"> </span>ko<span class=\"_ _3\"></span>sz<span class=\"_ _4\"></span>ty <span class=\"_ _1\"> </span>transakcyjn<span class=\"_ _4\"></span>e i <span class=\"ff3\">wycenia si\u0119 na <span class=\"_ _4\"></span>dzie\u0144 ko\u0144cz\u0105<span class=\"_ _4\"></span>cy okr<span class=\"_ _4\"></span>es sprawozdawcz<span class=\"_ _4\"></span>y w warto\u015b<span class=\"_ _4\"></span>ci zamortyzowane<span class=\"_ _4\"></span>go kosztu. <span class=\"ff2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "Temat Zasady rachunkowo\u015bci Znacz\u0105ce szacunki i os\u0105dy Zasady konsolidacji  Skonsolidowane  sprawozdanie  finansowe  obejmuje sprawozdanie  finansowe  Jednostki  Dominuj\u0105cej  oraz  sp\u00f3\u0142ek od niej zale\u017cnych.  Za jednostki zale\u017cne  uznaje si\u0119 jednostki, w odniesieniu  do  kt\u00f3rych  Jednostka  Dominuj\u0105ca, bezpo\u015brednio lub po\u015brednio poprzez swoje jednostki zale\u017cne sprawuje kontrol\u0119.  Obj\u0119cie  kontroli  nad  jednostk\u0105  zale\u017cn\u0105  stanowi\u0105c\u0105 przedsi\u0119wzi\u0119cie rozlicza si\u0119 metod\u0105 przej\u0119cia.  Jednostki  zale\u017cne  podlegaj\u0105  konsolidacji  metod\u0105  pe\u0142n\u0105 od dnia obj\u0119cia kontroli do dnia utraty kontroli.  Rozrachunki, przychody, koszty i  niezrealizowane zyski  uj\u0119te w  aktywach,  powsta\u0142e  na transakcjach  pomi\u0119dzy  sp\u00f3\u0142kami Grupy, podlegaj\u0105 eliminacji.  Ocena,  czy  Jednostka  Dominuj\u0105ca sprawuje  kontrol\u0119  nad  sp\u00f3\u0142k\u0105 wymaga ustalenia, czy posiada ona prawa  do  kierowania  istotn\u0105 dzia\u0142alno\u015bci\u0105  sp\u00f3\u0142ki.  Okre\u015blenie istotnej  dzia\u0142alno\u015bci  sp\u00f3\u0142ki  oraz kt\u00f3ry  z inwestor\u00f3w  j\u0105  kontroluje, wymaga  os\u0105du.  W  ocenie  sytuacji i okre\u015bleniu istoty powi\u0105za\u0144 bierze si\u0119  pod  uwag\u0119  m.in.  prawa  g\u0142osu, relatywnie  posiadany  udzia\u0142, rozproszenie  praw  g\u0142osu posiadanych  przez  innych inwestor\u00f3w,  zakres  udzia\u0142u  tych inwestor\u00f3w w powo\u0142ywaniu kluczowego personelu  kierowniczego  lub  cz\u0142onk\u00f3w  rady nadzorczej.   Wycena w warto\u015bci godziwej Warto\u015b\u0107  godziwa  stanowi  cen\u0119,  kt\u00f3r\u0105  otrzymano  by  ze sprzeda\u017cy  sk\u0142adnika  aktyw\u00f3w  lub  zap\u0142acono  by  za przeniesienie zobowi\u0105zania w transakcji mi\u0119dzy uczestnikami rynku  przeprowadzonej  na  zwyk\u0142ych  warunkach  na  dzie\u0144 wyceny.  Dla  cel\u00f3w  sprawozdawczo\u015bci  finansowej stosuje  si\u0119 hierarchi\u0119  ustalania  warto\u015bci  godziwej,  opart\u0105  na  trzech poziomach pozyskania informacji wej\u015bciowych: Poziom 1 Warto\u015b\u0107 oparta na danych wej\u015bciowych pochodz\u0105cych z aktywnego rynku, kt\u00f3re s\u0105  traktowane jako \u017ar\u00f3d\u0142o najbardziej wiarygodnych danych.  Poziom 2 Warto\u015b\u0107 oparta na danych wej\u015bciowych innych ni\u017c pochodz\u0105ce z aktywnego rynku, kt\u00f3re jednak s\u0105 obserwowalne (obiektywne, mierzalne).  Poziom 3 Warto\u015b\u0107 oparta na danych o charakterze nieobserwowalnym, stosowanych w zakresie , w jakim odpowiednie  obserwowalne dane wej\u015bciowe s\u0105 niedost\u0119pne. Nieobserwowalne dane wej\u015bciowe odzwierciedlaj\u0105 za\u0142o\u017cenia, kt\u00f3re przyj\u0119liby uczestnicy rynku na potrzeby kalkulacji ceny sk\u0142adnika aktyw\u00f3w lub zobowi\u0105zania, w tym za\u0142o\u017cenia dotycz\u0105ce ryzyka. Przeniesienie  mi\u0119dzy  poziomami  hierarchii  warto\u015bci godziwej nast\u0119puje w sytuacji wyst\u0105pienia zmiany w zakresie \u017ar\u00f3de\u0142  pochodzenia  danych  wej\u015bciowych  na  potrzeby wyceny warto\u015bci godziwej, takich jak: \u2022 aktywny rynek, \u2022 brak  aktywnego  rynku,  jednak  dane  obserwowalne na rynku, \u2022 subiektywne dane wej\u015bciowe. Uznaje  si\u0119,  \u017ce  przeniesienia  pomi\u0119dzy  poziomami  hierarchii warto\u015bci  godziwej  maj\u0105  miejsce  na  koniec  okresu sprawozdawczego. Warto\u015b\u0107  godziwa  przedstawia obecne  szacunki, kt\u00f3re  mog\u0105  ulec zmianie  w  kolejnych  okresach sprawozdawczych  z tytu\u0142u warunk\u00f3w  rynkowych  lub  innych czynnik\u00f3w.  Istnieje  wiele  metod ustalania  warto\u015bci  godziwej,  kt\u00f3re mog\u0105  powodowa\u0107  r\u00f3\u017cnice  w warto\u015bciach  godziwych.  Co  wi\u0119cej, za\u0142o\u017cenia  b\u0119d\u0105ce  podstaw\u0105 ustalenia  warto\u015bci  godziwej  mog\u0105 wymaga\u0107  oszacowania  zmian koszt\u00f3w/cen  w czasie,  stopy dyskonta,  stopy  inflacji  czy  innych istotnych zmiennych. Pewne  za\u0142o\u017cenia  i  szacunki s\u0105 konieczne  dla  ustalenia, do kt\u00f3rego  poziomu  hierarchii warto\u015bci godziwej dany instrument powinien zosta\u0107 zakwalifikowany.   Transakcje w walucie obcej i wycena pozycji wyra\u017conych w walutach obcych Transakcje  wyra\u017cone  w  walutach  obcych  przelicza  si\u0119 na moment pocz\u0105tkowego uj\u0119cia na walut\u0119 funkcjonaln\u0105: \u25cf  po  \u015brednim  kursie  obowi\u0105zuj\u0105cym  na  dzie\u0144  zawarcia transakcji,  gdzie  kursem  obowi\u0105zuj\u0105cym  na  dzie\u0144 zawarcia  transakcji  jest  \u015bredni  kurs  NBP  z  ostatniego dnia  roboczego  poprzedzaj\u0105cego  dzie\u0144  transakcji    w przypadku  przeliczania  operacji  sprzeda\u017cy  lub  kupna walut oraz operacji zap\u0142aty nale\u017cno\u015bci i zobowi\u0105za\u0144 na rachunkach bankowych prowadzony w walucie operacji (w tym do wyceny transakcji otrzymania, udzielenia oraz sp\u0142aty  kredyt\u00f3w  i po\u017cyczek)  oraz  dla  ujmowania pozosta\u0142ych transakcji (w tym sprzeda\u017cy i zakupu),  \u25cf  po kursie faktycznie zastosowanym, tj. po kursie kupna lub sprzeda\u017cy walut stosowanym przez bank, w kt\u00f3rym nast\u0119puje  transakcja,  w przypadku  operacji  sprzeda\u017cy lub  kupna  walut  oraz  operacji  zap\u0142aty  nale\u017cno\u015bci lub zobowi\u0105za\u0144,  na  rachunek  bankowy  prowadzony w innej walucie ni\u017c waluta operacji. Na  koniec  ka\u017cdego  okresu  sprawozdawczego  pozycje pieni\u0119\u017cne  wyra\u017cone  w  walucie  obcej  przelicza  si\u0119  przy zastosowaniu obowi\u0105zuj\u0105cego w tym dniu kursu zamkni\u0119cia. Zyski  i  straty  z  tytu\u0142u  r\u00f3\u017cnic  kursowych  powsta\u0142e  w  wyniku rozliczenia transakcji w walucie obcej oraz wyceny bilansowej aktyw\u00f3w  i  zobowi\u0105za\u0144  pieni\u0119\u017cnych  (innych  ni\u017c  instrumenty pochodne)  wyra\u017conych  w walutach  obcych  ujmuje si\u0119 w wyniku finansowym. Zyski i straty z tytu\u0142u zmiany kurs\u00f3w walut dotycz\u0105ce wyceny bilansowej instrument\u00f3w pochodnych wyra\u017conych w walucie obcej  ujmuje  si\u0119  w  wyniku  finansowym  jako  wycena do warto\u015bci  godziwej,  o  ile  nie  s\u0105  elementem  efektywnej cz\u0119\u015bci zmiany warto\u015bci godziwej transakcji zabezpieczaj\u0105cych przep\u0142ywy  pieni\u0119\u017cne.  W takim  przypadku  s\u0105  one  ujmowane w pozosta\u0142ych  ca\u0142kowitych  dochodach,  zgodnie  z  zasadami rachunkowo\u015bci zabezpiecze\u0144. Zyski  i  straty  z  tytu\u0142u  zmiany  kurs\u00f3w  walut  powsta\u0142e  na pozycjach niepieni\u0119\u017cnych, takich jak instrumenty kapita\u0142owe zaklasyfikowane  do  aktyw\u00f3w  finansowych  wycenianych w warto\u015bci  godziwej  przez  pozosta\u0142e  ca\u0142kowite  dochody, ujmuje  si\u0119  w  pozosta\u0142ych  ca\u0142kowitych  dochodach i prezentuje w ramach wyceny do warto\u015bci godziwej. Zyski  i  straty  z  tytu\u0142u  zmiany  kurs\u00f3w  walut  powsta\u0142e na pozycjach pieni\u0119\u017cnych wycenianych w  warto\u015bci  godziwej przez  wynik  finansowy  (np.  udzielone  po\u017cyczki  wyceniane w warto\u015bci  godziwej)  ujmuje  si\u0119  jako  element  wyceny w warto\u015bci godziwej . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "Temat Zasady rachunkow<span class=\"_ _3\"></span>o\u015bci<span class=\"ff1\"> </span>Znacz\u0105ce szacunki i os<span class=\"_ _3\"></span>\u0105dy<span class=\"ff1\"> </span>Zasady konsolidacji Skonsolidowan<span class=\"_ _4\"></span>e <span class=\"_ _1b\"> </span>sprawozdan<span class=\"_ _4\"></span>ie <span class=\"_ _1b\"> </span>finan<span class=\"_ _4\"></span>sowe <span class=\"_ _18\"> </span>obejmuje sprawozdanie <span class=\"_ _1\"> </span>finansowe <span class=\"_ _2\"> </span>Jednos<span class=\"_ _4\"></span>tki <span class=\"_ _1\"> </span>Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105cej <span class=\"_ _1\"> </span>oraz <span class=\"_ _2\"> </span>sp\u00f3\u0142ek od<span class=\"ls0\"> <span class=\"ff3\">niej <span class=\"_ _f\"></span>zale\u017cnych. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Za <span class=\"_ _0\"></span>jednostki <span class=\"_ _f\"></span>zale\u017cne <span class=\"_ _0\"> </span>uznaje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>jednostki, </span></span>w <span class=\"ff3\">odniesieniu <span class=\"_ _18\"> </span>do <span class=\"_ _18\"> </span>kt\u00f3rych <span class=\"_ _18\"> </span>Jednostka <span class=\"_ _18\"> </span>Dominuj\u0105ca, </span>bezpo\u015brednio<span class=\"ff2\"> </span>lub <span class=\"_ _3\"></span>po\u015brednio <span class=\"_ _3\"></span>poprzez <span class=\"_ _3\"></span>swo<span class=\"_ _3\"></span>je <span class=\"_ _3\"></span>jednostki <span class=\"_ _f\"></span>zale\u017c<span class=\"ff2\">ne </span>sprawuje kontro<span class=\"_ _4\"></span>l\u0119. <span class=\"ff2\"> </span>Obj\u0119cie <span class=\"_ _1c\"> </span>kontroli <span class=\"_ _16\"> </span>nad <span class=\"_ _1c\"> </span>jednostk\u0105 <span class=\"_ _1c\"> </span>zale\u017cn\u0105 <span class=\"_ _1c\"> </span>stanowi\u0105c\u0105 przedsi\u0119wzi\u0119cie r<span class=\"_ _4\"></span>ozlicza si\u0119 me<span class=\"_ _4\"></span>tod\u0105 prz<span class=\"_ _4\"></span>ej\u0119cia. <span class=\"ff2\"> </span>Jednostki <span class=\"_ _1d\"> </span>zale\u017cne <span class=\"_ _1d\"> </span>podlegaj\u0105 <span class=\"_ _1d\"> </span>konsolidacji <span class=\"_ _1d\"> </span>metod\u0105 <span class=\"_ _1d\"> </span>pe\u0142n\u0105 od<span class=\"ls0\"> <span class=\"ff3\">dnia ob<span class=\"_ _4\"></span>j\u0119cia kontr<span class=\"_ _4\"></span>oli do dnia utra<span class=\"_ _4\"></span>ty kontr<span class=\"_ _4\"></span>oli. <span class=\"ff2\"> </span></span></span>Rozrachunki, <span class=\"_ _0\"></span>przychody, <span class=\"_ _0\"></span>koszty <span class=\"_ _0\"></span><span class=\"ff3\">i <span class=\"_ _1\"> </span>niezrealizowane <span class=\"_ _0\"></span>zyski <span class=\"_ _0\"> </span>uj\u0119te </span>w <span class=\"_ _11\"> </span>aktywach, <span class=\"_ _11\"> </span>powsta\u0142e <span class=\"_ _11\"> </span>na<span class=\"_ _3\"></span><span class=\"ff2\"> </span>trans<span class=\"_ _4\"></span>akcjach <span class=\"_ _11\"> </span>pomi\u0119dzy <span class=\"_ _11\"> </span>sp\u00f3\u0142kami Grupy, podlegaj\u0105 <span class=\"_ _4\"></span>eliminacji. <span class=\"_ _4\"></span><span class=\"ff2\"> </span>Ocena,  czy <span class=\"_ _2\"> </span>Jednostka  Dominu<span class=\"_ _4\"></span>j\u0105ca sprawuje <span class=\"_ _e\"> </span>kontrol<span class=\"_ _4\"></span>\u0119 <span class=\"_ _e\"> </span>nad <span class=\"_ _e\"> </span>sp\u00f3\u0142k\u0105 wymaga ustalenia, czy posiada ona prawa <span class=\"_ _16\"> </span>do <span class=\"_ _1c\"> </span>kierowania <span class=\"_ _16\"> </span>istotn\u0105 dzia\u0142alno\u015bci\u0105 <span class=\"_ _1e\"> </span>sp\u00f3\u0142ki. <span class=\"_ _1e\"> </span>Okre\u015blenie<span class=\"_ _4\"></span> istotnej <span class=\"_ _1d\"> </span>dzia\u0142a<span class=\"_ _4\"></span>lno\u015bci <span class=\"_ _1d\"> </span>sp<span class=\"_ _4\"></span>\u00f3\u0142ki <span class=\"_ _1f\"> </span>oraz kt\u00f3ry <span class=\"_ _15\"> </span>z<span class=\"ff2\"> </span>inwestor\u00f3w <span class=\"_ _11\"> </span>j\u0105 <span class=\"_ _15\"> </span>kont<span class=\"_ _3\"></span>rolu<span class=\"_ _4\"></span>je, wymaga <span class=\"_ _2\"> </span>os\u0105du. <span class=\"_ _2\"> </span>W <span class=\"_ _2\"> </span>ocenie <span class=\"_ _2\"> </span>sytuacji i <span class=\"ff3\">okre\u015bleniu <span class=\"_ _f\"></span>istoty <span class=\"_ _0\"></span>powi\u0105za\u0144 <span class=\"_ _f\"></span>bierz<span class=\"_ _4\"></span>e </span>si\u0119 <span class=\"_ _1\"> </span>pod <span class=\"_ _2\"> </span>uwag\u0119 <span class=\"_ _1\"> </span>m.in. <span class=\"_ _1\"> </span>prawa <span class=\"_ _1\"> </span>g\u0142osu, relatywnie <span class=\"_ _1b\"> </span>posiadany <span class=\"_ _1b\"> </span>udzia<span class=\"_ _4\"></span>\u0142, rozproszenie <span class=\"_ _20\"> </span>praw <span class=\"_ _20\"> </span>g\u0142osu posiadanych <span class=\"_ _21\"> </span>przez <span class=\"_ _21\"> </span>innych inwestor\u00f3w, <span class=\"_ _d\"> </span>zakres <span class=\"_ _d\"> </span>udzia\u0142u <span class=\"_ _13\"> </span>tych<span class=\"ff2\"> </span>i<span class=\"ff3\">nwestor\u00f3w</span> w <span class=\"ff3\">po<span class=\"_ _4\"></span>wo\u0142ywaniu<span class=\"ff2\"> </span></span>kluczowego pers<span class=\"_ _4\"></span>onelu  kierownicze<span class=\"ls25\">go</span> <span class=\"_ _10\"> </span><span class=\"ff3\">lub <span class=\"_ _11\"> </span>cz\u0142onk\u00f3w <span class=\"_ _11\"> </span>rady </span>nadzorczej.<span class=\"_ _3c\"> </span> Wycena w <span class=\"ff4\">warto\u015bci </span>godziwej Warto\u015b\u0107 <span class=\"_ _d\"> </span>godziwa <span class=\"_ _d\"> </span>stanowi <span class=\"_ _d\"> </span>cen\u0119, <span class=\"_ _d\"> </span>kt\u00f3r\u0105 <span class=\"_ _d\"> </span>o<span class=\"_ _3\"></span>trzyman<span class=\"_ _4\"></span>o <span class=\"_ _d\"> </span>by <span class=\"_ _d\"> </span>ze sprzeda\u017cy <span class=\"_ _1e\"> </span>sk\u0142adnika <span class=\"_ _1e\"> </span>aktyw\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _1e\"> </span>lub <span class=\"_ _1e\"> </span>zap\u0142acono <span class=\"_ _1e\"> </span>by <span class=\"_ _1e\"> </span>za przeniesienie <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _3\"></span>w<span class=\"ff2\"> </span>transa<span class=\"_ _4\"></span>kcji <span class=\"_ _3\"></span>mi\u0119dzy <span class=\"_ _f\"></span>uczestnikam<span class=\"_ _4\"></span>i rynku <span class=\"_ _15\"> </span>przeprowa<span class=\"_ _4\"></span>dzonej <span class=\"_ _15\"> </span>na <span class=\"_ _11\"> </span>zwyk\u0142ych <span class=\"_ _15\"> </span>warunkach <span class=\"_ _11\"> </span>na <span class=\"_ _15\"> </span>dzie\u0144 wyceny. <span class=\"_ _1\"> </span>Dla <span class=\"_ _1\"> </span>cel\u00f3w <span class=\"_ _1\"> </span>sprawozdaw<span class=\"_ _4\"></span>czo\u015bci <span class=\"_ _1\"> </span>finansowej <span class=\"_ _0\"></span>stosuje <span class=\"_ _1\"> </span>si\u0119 hierarchi\u0119 <span class=\"_ _c\"> </span>ustalania <span class=\"_ _c\"> </span>warto\u015bci <span class=\"_ _c\"> </span>godziwej, <span class=\"_ _c\"> </span>opart\u0105 <span class=\"_ _c\"> </span>na <span class=\"_ _d\"> </span>trzech poziomach poz<span class=\"ff3\">yska<span class=\"_ _4\"></span>nia informa<span class=\"_ _4\"></span>cji wej\u015bciow<span class=\"_ _4\"></span>ych<span class=\"ff2\">: </span></span>Poziom 1 Wart<span class=\"_ _4\"></span>o\u015b\u0107 oparta na <span class=\"_ _4\"></span>danych wej\u015bci<span class=\"_ _4\"></span>owych pochodz\u0105cych z<span class=\"_ _4\"></span><span class=\"ff2\"> <span class=\"ff3\">aktywnego r<span class=\"_ _4\"></span>ynku, <span class=\"_ _4\"></span>kt\u00f3re s\u0105  </span></span>traktowane jak<span class=\"_ _4\"></span>o \u017ar\u00f3d\u0142o najbardz<span class=\"_ _4\"></span>iej wiaryg<span class=\"_ _4\"></span>odnych danych.  Poziom 2 Wart<span class=\"_ _4\"></span>o\u015b\u0107 oparta na <span class=\"_ _4\"></span>danych wej\u015bci<span class=\"_ _4\"></span>owych innych ni\u017c<span class=\"_ _4\"></span> pochodz\u0105ce z <span class=\"_ _4\"></span>aktywnego rynk<span class=\"_ _4\"></span>u, kt\u00f3re jednak <span class=\"_ _4\"></span>s\u0105 obserwowalne (<span class=\"_ _4\"></span>obiektywne, m<span class=\"_ _4\"></span>ierzalne).  Poziom 3 Wart<span class=\"_ _4\"></span>o\u015b\u0107 oparta na <span class=\"_ _4\"></span>danych o charakt<span class=\"_ _4\"></span>erze nieobserwowaln<span class=\"_ _4\"></span>ym, stosowa<span class=\"_ _4\"></span>nych w z<span class=\"_ _4\"></span>akresie , w jakim odpowied<span class=\"_ _4\"></span>nie  obserw<span class=\"_ _4\"></span>owalne dane wej\u015bciowe s\u0105 nied<span class=\"_ _4\"></span>ost\u0119pne. <span class=\"_ _4\"></span>Nieobserw<span class=\"_ _4\"></span>owalne dane wej<span class=\"ff3\">\u015bciowe odzw<span class=\"_ _4\"></span>ierciedlaj\u0105 za\u0142<span class=\"_ _4\"></span>o\u017cenia, kt\u00f3r<span class=\"_ _4\"></span>e </span>przyj\u0119liby uczes<span class=\"_ _4\"></span>tnicy rynku <span class=\"_ _4\"></span>na potrzeby ka<span class=\"_ _4\"></span>lkulacji ceny sk\u0142adnika akty<span class=\"_ _4\"></span>w\u00f3w lub <span class=\"_ _4\"></span>zobowi\u0105zania,<span class=\"_ _4\"></span> w tym za\u0142o\u017cenia dotycz\u0105c<span class=\"_ _4\"></span>e ryzyka.<span class=\"ff2\"> </span>Przeniesienie <span class=\"_ _16\"> </span>mi\u0119dzy <span class=\"_ _1c\"> </span>poziomami <span class=\"_ _16\"> </span>hierarchii <span class=\"_ _1c\"> </span>warto\u015bci godziwej nast\u0119puje w sytuacji wyst\u0105pien<span class=\"ff2\">ia zmiany w zakresie </span>\u017ar\u00f3de\u0142 <span class=\"_ _22\"> </span>pochodzenia <span class=\"_ _22\"> </span>danych <span class=\"_ _1d\"> </span>wej\u015bciowych <span class=\"_ _22\"> </span>na <span class=\"_ _22\"> </span>potrzeby wyceny wart<span class=\"_ _4\"></span>o\u015bci godziwej, takich<span class=\"_ _4\"></span> jak:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _0\"></span><span class=\"ff2\">aktywny rynek, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _0\"></span><span class=\"ff2\">brak <span class=\"_ _22\"> </span>aktywnego <span class=\"_ _22\"> </span>rynku, <span class=\"_ _1d\"> </span>jednak <span class=\"_ _22\"> </span>dane <span class=\"_ _22\"> </span>obserwowaln<span class=\"_ _6\"></span>e </span></span>na<span class=\"ls0\"> rynku, </span>\u2022<span class=\"ffc\"> <span class=\"_ _0\"></span><span class=\"ff3\">subiektywne dane w<span class=\"_ _4\"></span>ej\u015bciowe.<span class=\"ff2\"> </span></span></span>Uznaje <span class=\"_ _1\"> </span>si\u0119, <span class=\"_ _2\"> </span>\u017ce <span class=\"_ _1\"> </span>przeniesienia <span class=\"_ _1\"> </span>pomi\u0119dzy <span class=\"_ _2\"> </span>poziomam<span class=\"_ _4\"></span>i<span class=\"ff2\"> <span class=\"_ _2\"> </span>hierarchii </span>warto\u015bci <span class=\"_ _16\"> </span>go<span class=\"_ _4\"></span>dziwej <span class=\"_ _16\"> </span>maj\u0105 <span class=\"_ _23\"> </span>miejsce <span class=\"_ _23\"> </span>na <span class=\"_ _23\"> </span>ko<span class=\"_ _3\"></span>niec <span class=\"_ _23\"> </span>okresu sprawozdawcz<span class=\"_ _4\"></span>ego.<span class=\"ffc fs8\"> </span>Warto\u015b\u0107 <span class=\"_ _24\"> </span>godziwa <span class=\"_ _24\"> </span>przedstawia<span class=\"_ _4\"></span> obecne <span class=\"_ _1\"> </span>szacunki, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _1\"> </span>mog\u0105 <span class=\"_ _1\"> </span>ulec zmianie <span class=\"_ _e\"> </span>w <span class=\"_ _e\"> </span>k<span class=\"_ _4\"></span>olejnych <span class=\"_ _e\"> </span>okr<span class=\"_ _4\"></span>esach sprawozdawczych <span class=\"_ _25\"> </span>z <span class=\"ff3\">tytu\u0142u </span>warunk\u00f3w <span class=\"_ _11\"> </span>rynkowych <span class=\"_ _11\"> </span>lub <span class=\"_ _15\"> </span>innych czynnik\u00f3w. <span class=\"_ _13\"> </span>Istnieje <span class=\"_ _13\"> </span>wiele <span class=\"_ _13\"> </span>metod us<span class=\"ff3 ls0\">talania <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _12\"> </span>godziwej, <span class=\"_ _2\"> </span>kt\u00f3re </span>mog\u0105 <span class=\"_ _1c\"> </span>powodowa<span class=\"_ _4\"></span>\u0107 <span class=\"_ _16\"> </span>r\u00f3\u017cnice <span class=\"_ _1c\"> </span>w warto\u015bciach <span class=\"_ _1\"> </span>godziwych. <span class=\"_ _0\"> </span>Co<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>wi\u0119cej, za\u0142o\u017cenia <span class=\"_ _26\"> </span>b\u0119d\u0105ce <span class=\"_ _26\"> </span>podstaw\u0105 ustalenia <span class=\"_ _2\"> </span>warto\u015bci  godziwej <span class=\"_ _2\"> </span>mog\u0105 wymaga\u0107 <span class=\"_ _27\"> </span>oszacowania<span class=\"_ _4\"></span> <span class=\"_ _27\"> </span>zmian koszt\u00f3w/cen <span class=\"_ _28\"> </span>w<span class=\"ff2\"> czasie, <span class=\"_ _28\"> </span>stopy </span>dyskonta, <span class=\"_ _1\"> </span>stopy <span class=\"_ _2\"> </span>inflacji <span class=\"_ _1\"> </span>czy <span class=\"_ _2\"> </span>innych istotnych zmienn<span class=\"_ _4\"></span>ych. Pewne <span class=\"_ _24\"> </span>za\u0142o\u017cenia <span class=\"_ _24\"> </span>i <span class=\"_ _24\"> </span>szacunki s\u0105<span class=\"ff2 ls0\"> konieczne <span class=\"_ _29\"> </span>dla <span class=\"_ _29\"> </span>ustalenia, </span>do<span class=\"ls0\"> <span class=\"ff3\">kt\u00f3rego <span class=\"_ _2a\"> </span>poziomu <span class=\"_ _2a\"> </span>hierar<span class=\"_ _4\"></span>chii </span></span>warto\u015bci godziwej <span class=\"_ _3\"></span>dany instrument powinien zosta\u0107 z<span class=\"_ _4\"></span>akwalifikowan<span class=\"_ _4\"></span>y.<span class=\"_ _3c\"> </span> <span class=\"ff2\"> </span>Sprawozdani<span class=\"_ _4\"></span>a jednostek  o walucie funkcjonalnej <span class=\"_ _4\"></span> innej ni\u017c PLN<span class=\"ff1\"> </span>Dla <span class=\"_ _13\"> </span>cel\u00f3w <span class=\"_ _13\"> </span>sporz\u0105dzenia <span class=\"_ _d\"> </span>skonsolidowan<span class=\"_ _4\"></span>ego <span class=\"_ _13\"> </span>sprawozdania<span class=\"_ _4\"></span> finansowego <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>walucie <span class=\"_ _f\"></span>prezentacji <span class=\"_ _f\"></span>Grupy <span class=\"_ _f\"></span>Kapita\u0142owej <span class=\"_ _f\"></span>KGHM Polska <span class=\"_ _1f\"> </span>Mied\u017a <span class=\"_ _1f\"> </span>S.A. <span class=\"_ _1f\"> </span>tj. <span class=\"_ _17\"> </span>w <span class=\"_ _1f\"> </span>PLN, <span class=\"_ _1f\"> </span>dokonuje <span class=\"_ _1f\"> </span>si\u0119 <span class=\"_ _1f\"> </span>przelicze\u0144<span class=\"_ _4\"></span> poszczeg\u00f3lnych  pozycji  sprawozda\u0144  finansowych <span class=\"_ _10\"> </span>jednostek<span class=\"_ _4\"></span> zagranicznych, <span class=\"_ _4\"></span>dla kt\u00f3rych walut<span class=\"_ _4\"></span>\u0105 funkcjonal<span class=\"_ _4\"></span>n\u0105 <span class=\"ff2\">jest waluta </span>inna ni\u017c PLN, <span class=\"_ _4\"></span>w<span class=\"ff2\"> </span>nast\u0119puj\u0105cy sp<span class=\"_ _4\"></span>os\u00f3b:<span class=\"ff2\"> </span>(i)<span class=\"ffc\"> <span class=\"_ _e\"> </span><span class=\"ff3\">pozycje  aktyw<span class=\"_ _4\"></span>\u00f3w  i  zobowi\u0105<span class=\"_ _4\"></span>za\u0144  <span class=\"ff2\">-  </span>po  kur<span class=\"_ _4\"></span>sie  zamkni\u0119cia,<span class=\"_ _4\"></span> </span></span>tj. <span class=\"ff3\">po  kursie  \u015brednim <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>owi\u0105zuj\u0105cym  na  kon<span class=\"_ _4\"></span>iec  okresu<span class=\"_ _4\"></span> </span>sprawozdawcz<span class=\"_ _4\"></span>ego <span class=\"_ _11\"> </span>og\u0142oszonym <span class=\"_ _10\"> </span>dla <span class=\"_ _15\"> </span>danej <span class=\"_ _11\"> </span>waluty <span class=\"_ _11\"> </span>przez<span class=\"_ _4\"></span> NBP, (ii)<span class=\"ffc\"> <span class=\"_ _17\"> </span></span>po<span class=\"_ _3\"></span>zycj<span class=\"_ _4\"></span>e <span class=\"_ _2b\"> </span>sprawozdania<span class=\"_ _4\"></span> <span class=\"_ _2b\"> </span>z <span class=\"_ _24\"> </span>wyniku, <span class=\"_ _2b\"> </span>sprawozdania z c<span class=\"ff3\">a\u0142kowitych <span class=\"_ _c\"> </span>dochod\u00f3w, <span class=\"_ _14\"> </span>sprawozdania <span class=\"_ _c\"> </span>z <span class=\"_ _c\"> </span>przep\u0142y<span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>\u00f3w </span>pieni\u0119\u017cnych <span class=\"_ _2c\"> </span><span class=\"ff2\">- <span class=\"_ _2c\"> </span></span>po <span class=\"_ _2c\"> </span>kursie <span class=\"_ _2c\"> </span>stanowi\u0105cym <span class=\"_ _2c\"> </span>\u015bredni\u0105<span class=\"_ _4\"></span> arytmetyczn\u0105<span class=\"ff2\"> </span>kurs<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _d\"> </span>\u015brednich <span class=\"_ _d\"> </span>og\u0142aszanych <span class=\"_ _13\"> </span>dla <span class=\"_ _d\"> </span>danej waluty <span class=\"_ _11\"> </span>przez <span class=\"_ _11\"> </span>NBP <span class=\"_ _11\"> </span>na<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>ostatni <span class=\"_ _11\"> </span>dzie\u0144 <span class=\"_ _11\"> </span>ka\u017cdego <span class=\"_ _11\"> </span>miesi\u0105ca danego <span class=\"_ _2a\"> </span>okre<span class=\"_ _4\"></span>su <span class=\"_ _2d\"> </span>sprawozdawcz<span class=\"_ _4\"></span>ego. <span class=\"_ _2d\"> </span>W <span class=\"_ _2d\"> </span>przypadku znacznych <span class=\"ff3\">waha<span class=\"_ _4\"></span>\u0144 <span class=\"_ _1f\"> </span>kurs<span class=\"ff2\">u <span class=\"_ _1f\"> </span>wymiany <span class=\"_ _17\"> </span>w <span class=\"_ _1f\"> </span>danym <span class=\"_ _1f\"> </span>okresie </span></span>przychody <span class=\"_ _2e\"> </span>i <span class=\"_ _2e\"> </span>koszty <span class=\"_ _2e\"> </span>sprawozdania <span class=\"_ _2e\"> </span>z <span class=\"_ _2e\"> </span>wyniku i <span class=\"ff3\">sprawozdania <span class=\"_ _14\"> </span>z <span class=\"_ _d\"> </span>ca\u0142kowitych <span class=\"_ _14\"> </span>dochod\u00f3w <span class=\"_ _c\"> </span>przelicza <span class=\"_ _c\"> </span>si\u0119 </span>po<span class=\"ls0\"> kursach z dn<span class=\"_ _4\"></span>ia transakcji,<span class=\"_ _4\"></span> </span>R\u00f3\u017cnice <span class=\"_ _22\"> </span>kursowe <span class=\"_ _22\"> </span>z <span class=\"_ _2f\"> </span>przelicze<span class=\"_ _4\"></span>nia <span class=\"_ _22\"> </span>sprawozda\u0144 <span class=\"_ _22\"> </span>jednostek<span class=\"_ _4\"></span>  o <span class=\"ff3\">walucie <span class=\"_ _1c\"> </span>funkcjonalnej <span class=\"_ _2d\"> </span>innej <span class=\"_ _1c\"> </span>ni\u017c <span class=\"_ _2d\"> </span>PLN <span class=\"_ _2d\"> </span>ujmuje <span class=\"_ _1c\"> </span>si\u0119 </span>w <span class=\"ff3\">pozosta\u0142ych ca<span class=\"_ _4\"></span>\u0142kowitych do<span class=\"_ _4\"></span>chodach da<span class=\"_ _4\"></span>nego okr<span class=\"_ _4\"></span>esu.<span class=\"ff2\"> </span></span>Skonsolidowan<span class=\"_ _4\"></span>e <span class=\"_ _30\"> </span>sprawozdanie<span class=\"_ _4\"></span> finansowe <span class=\"_ _2b\"> </span>prezentowane <span class=\"_ _2b\"> </span>jest w <span class=\"ff3\">PLN, <span class=\"_ _e\"> </span>kt\u00f3<span class=\"_ _3\"></span>ry <span class=\"_ _e\"> </span>st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi <span class=\"_ _1a\"> </span>r\u00f3wnie\u017c </span>walut\u0119 <span class=\"_ _2c\"> </span>funkcjonaln\u0105 <span class=\"_ _2c\"> </span>Je<span class=\"_ _3\"></span>dnos<span class=\"_ _4\"></span>tki Dominuj\u0105cej <span class=\"_ _2\"> </span>i<span class=\"ff2\"> </span>jednostek <span class=\"_ _1\"> </span>zale\u017cnych Grupy Kapita\u0142<span class=\"_ _4\"></span>owej za wyj\u0105<span class=\"_ _4\"></span>tkiem:<span class=\"ff2\"> </span>Jednostki <span class=\"_ _24\"> </span>zale\u017cnej <span class=\"_ _2b\"> </span>Futur<span class=\"ff2\">e <span class=\"_ _24\"> </span>1 </span>Sp. z o.o. <span class=\"_ _1d\"> </span>oraz <span class=\"_ _22\"> </span>jednostek <span class=\"_ _1d\"> </span>grupy kapita\u0142owej <span class=\"_ _2b\"> </span>ni\u017cszego <span class=\"_ _2b\"> </span>szcze<span class=\"_ _4\"></span>bla KGHM <span class=\"_ _15\"> </span>INTERNATIONAL <span class=\"_ _11\"> </span>LTD., <span class=\"_ _15\"> </span>dla kt\u00f3rych <span class=\"_ _23\"> </span> <span class=\"_ _23\"> </span>walut\u0119 <span class=\"_ _23\"> </span>funkcjonaln\u0105 stanowi <span class=\"_ _31\"> </span>g\u0142\u00f3wnie <span class=\"_ _31\"> </span>dolar ameryka\u0144ski (U<span class=\"_ _4\"></span>SD).<span class=\"ff2\"> </span>Saldo r\u00f3\u017cnic kur<span class=\"_ _4\"></span>sowych <span class=\"ff2\"> </span>z przeliczenia <span class=\"ff3\">spra<span class=\"_ _4\"></span>wozda\u0144 </span>powy\u017cszych jedn<span class=\"_ _4\"></span>ostek<span class=\"ff2\"> </span>wyni<span class=\"_ _4\"></span>os\u0142o<span class=\"ff2\">: </span>w 2023 <span class=\"_ _4\"></span>r. <span class=\"ff3\">\u2013</span> 2 <span class=\"ls27\">47<span class=\"_ _4\"></span><span class=\"ls0\">6 mln P<span class=\"_ _4\"></span>LN, </span></span>w <span class=\"lse\">202<span class=\"ls0\">2 r. <span class=\"ff3\">\u2013</span> </span>2 <span class=\"ls0\">554 m<span class=\"_ _4\"></span>ln PLN </span></span>(patrz Nota 8.2.2 Zmia<span class=\"_ _4\"></span>ny <span class=\"ff3\">pozosta\u0142ych </span>kapita\u0142\u00f3w)<span class=\"_ _3c\"> </span>.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Transakcje w walucie obcej <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>wycena pozycji wyra\u017conych w walutach obcych Transakcje <span class=\"_ _1d\"> </span>wyra\u017cone <span class=\"_ _1d\"> </span>w <span class=\"_ _1d\"> </span>walutach <span class=\"_ _1d\"> </span>obcych <span class=\"_ _1d\"> </span>przelicza <span class=\"_ _1d\"> </span>si\u0119 na<span class=\"ls0\"> <span class=\"ff3\">moment pocz\u0105<span class=\"_ _4\"></span>tkowego uj<span class=\"_ _4\"></span>\u0119cia na walut\u0119 funkcj<span class=\"_ _4\"></span>onaln\u0105:<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ffc\"> <span class=\"_ _26\"> </span><span class=\"ff3\">po  \u015bre<span class=\"_ _3\"></span>dnim  kursi<span class=\"_ _4\"></span>e  obowi\u0105zuj\u0105cym  na  dzie\u0144  zawarcia </span></span>transakcji, <span class=\"_ _1f\"> </span>gdzie <span class=\"_ _1f\"> </span>kursem <span class=\"_ _1f\"> </span>obowi\u0105zuj\u0105cym <span class=\"_ _1f\"> </span>na <span class=\"_ _1f\"> </span>dzie\u0144 zawarcia <span class=\"_ _12\"> </span>transakcji  jest  \u015br<span class=\"_ _4\"></span>edni <span class=\"_ _2\"> </span>kurs  NBP  z <span class=\"_ _12\"> </span>ostatniego dnia <span class=\"_ _10\"> </span>roboczego <span class=\"_ _10\"> </span>poprzedzaj\u0105cego <span class=\"_ _10\"> </span>dzie\u0144 <span class=\"_ _10\"> </span>transakcji <span class=\"_ _10\"> </span> <span class=\"_ _11\"> </span>w przypadku <span class=\"_ _10\"> </span>przeliczania  o<span class=\"_ _3\"></span>peracji<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>sprzeda\u017cy <span class=\"_ _10\"> </span>lub <span class=\"_ _11\"> </span>kupna w<span class=\"ff3\">alut <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>operacji <span class=\"_ _f\"></span>zap\u0142aty <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span></span>na rachunkach <span class=\"_ _3\"></span>bankowych <span class=\"_ _3\"></span>prowa<span class=\"_ _4\"></span>dzony <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>walucie <span class=\"_ _3\"></span>operacji (w tym do wyceny transa<span class=\"_ _4\"></span>kcji otrzymania<span class=\"_ _4\"></span>, udzielenia oraz<span class=\"_ _4\"></span> sp\u0142aty <span class=\"_ _32\"> </span>kredyt\u00f3w <span class=\"_ _32\"> </span>i<span class=\"ff2\"> </span>po\u017cyczek)<span class=\"_ _4\"></span><span class=\"ff2\"> <span class=\"_ _32\"> </span>oraz <span class=\"_ _32\"> </span>dla <span class=\"_ _32\"> </span>ujmowania </span>pozosta\u0142ych transak<span class=\"_ _4\"></span>cji (w t<span class=\"_ _4\"></span>ym sprz<span class=\"_ _4\"></span>eda\u017cy i zaku<span class=\"_ _4\"></span>pu<span class=\"ff2 ls10\">),<span class=\"ls0\">  </span></span>\u25cf<span class=\"ffc\"> <span class=\"_ _26\"> </span><span class=\"ff2\">po <span class=\"_ _f\"></span>kursie <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>ak<span class=\"_ _4\"></span>tycznie <span class=\"_ _3\"></span>zastosowanym,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>tj. <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>kursie <span class=\"_ _3\"></span>kupna </span></span>lub <span class=\"_ _f\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>walut <span class=\"_ _f\"></span>stosowanym<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>przez <span class=\"_ _3\"></span>bank, <span class=\"_ _f\"></span>w<span class=\"ff2\"> </span>kt\u00f3rym nast\u0119puje  transakcja,  w<span class=\"ff2\"> </span>przypa<span class=\"_ _4\"></span>dku  operacji  sprzeda\u017cy<span class=\"_ _4\"></span> lub <span class=\"_ _17\"> </span>kupna <span class=\"_ _1f\"> </span>walut <span class=\"_ _17\"> </span>oraz <span class=\"_ _1f\"> </span>opera<span class=\"_ _4\"></span>cji <span class=\"_ _1f\"> </span>zap\u0142aty <span class=\"_ _17\"> </span>nale\u017cno\u015bci<span class=\"_ _4\"></span> lub <span class=\"ff3\">zobowi\u0105za\u0144,<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>na <span class=\"_ _13\"> </span>rachunek <span class=\"_ _d\"> </span>bankowy <span class=\"_ _d\"> </span>prowadz<span class=\"ff2\">ony </span></span>w <span class=\"ff3\">innej waluci<span class=\"_ _4\"></span>e ni\u017c waluta op<span class=\"_ _4\"></span>eracji.<span class=\"ff2\"> </span></span>Na <span class=\"_ _32\"> </span>koniec <span class=\"_ _32\"> </span>ka\u017cdego <span class=\"_ _32\"> </span>okresu <span class=\"_ _32\"> </span>sprawozdawczego <span class=\"_ _2f\"> </span>po<span class=\"_ _3\"></span>zycj<span class=\"_ _4\"></span>e pieni\u0119\u017cne <span class=\"_ _13\"> </span>wyra\u017con<span class=\"_ _4\"></span>e <span class=\"_ _13\"> </span>w <span class=\"_ _13\"> </span>walucie <span class=\"_ _13\"> </span>o<span class=\"_ _3\"></span>bcej <span class=\"_ _d\"> </span>przelicza <span class=\"_ _13\"> </span>si\u0119 <span class=\"_ _13\"> </span>przy zastosowaniu <span class=\"_ _4\"></span>obowi\u0105zuj\u0105c<span class=\"_ _4\"></span>ego w tym <span class=\"_ _4\"></span>dniu kursu z<span class=\"_ _4\"></span>amkni\u0119cia.<span class=\"ff2\"> </span>Zyski <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>straty <span class=\"_ _2\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>r\u00f3\u017cnic <span class=\"_ _12\"> </span>kursowych <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>wsta\u0142<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>wyn<span class=\"_ _3\"></span><span class=\"ff2\">iku </span>rozliczenia <span class=\"_ _3\"></span>transakcji w <span class=\"_ _3\"></span>walucie <span class=\"_ _3\"></span>obcej <span class=\"_ _3\"></span>oraz<span class=\"_ _3\"></span> wyc<span class=\"_ _4\"></span>eny <span class=\"_ _3\"></span>bilansowej<span class=\"_ _4\"></span> aktyw\u00f3w <span class=\"_ _2\"> </span>i  zobowi\u0105za\u0144 <span class=\"_ _2\"> </span>pieni\u0119\u017cnych <span class=\"_ _12\"> </span>(innych <span class=\"_ _2\"> </span>ni\u017c  instrum<span class=\"_ _4\"></span>enty pochodne) <span class=\"_ _2b\"> </span>wyra\u017conych <span class=\"_ _27\"> </span>w<span class=\"ff2\"> walutach <span class=\"_ _27\"> </span>obcych <span class=\"_ _27\"> </span>ujmuje<span class=\"_ _4\"></span> </span>si\u0119<span class=\"ff2 ls0\"> w wyniku fina<span class=\"_ _4\"></span>nsowym. </span>Zyski <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>straty <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _3\"></span>zmiany <span class=\"_ _3\"></span>kurs\u00f3w <span class=\"_ _f\"></span>walut <span class=\"_ _3\"></span>dotycz\u0105ce <span class=\"_ _3\"></span>wyceny b<span class=\"ff3\">ilansowej <span class=\"_ _f\"></span>instrument\u00f3w <span class=\"_ _3\"></span>pochodnych <span class=\"_ _f\"></span>wyra\u017conych <span class=\"_ _f\"></span>w</span> walucie obcej <span class=\"_ _1d\"> </span>ujmuje <span class=\"_ _1d\"> </span>si\u0119 <span class=\"_ _1d\"> </span>w <span class=\"_ _1d\"> </span>wyniku <span class=\"_ _1f\"> </span>f<span class=\"_ _3\"></span>inansowym <span class=\"_ _1f\"> </span>jako <span class=\"_ _1d\"> </span>wycena do<span class=\"ls0\"> <span class=\"ff3\">warto\u015bci <span class=\"_ _15\"> </span>godziw<span class=\"_ _4\"></span>ej, <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>ile <span class=\"_ _15\"> </span>nie <span class=\"_ _15\"> </span>s\u0105 <span class=\"_ _15\"> </span>elementem <span class=\"_ _15\"> </span>efektywn<span class=\"_ _4\"></span>ej </span></span>cz\u0119\u015bci <span class=\"_ _f\"></span>zmiany <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ransakcji <span class=\"_ _3\"></span>zabezpieczaj\u0105cych<span class=\"_ _4\"></span> przep\u0142ywy <span class=\"_ _2\"> </span>pieni\u0119\u017cne. <span class=\"_ _2\"> </span>W<span class=\"ff2\"> takim <span class=\"_ _2\"> </span>przypa</span>dku <span class=\"_ _2\"> </span>s\u0105 <span class=\"_ _12\"> </span>one <span class=\"_ _2\"> </span>ujmowane w <span class=\"ff3\">pozosta\u0142ych  ca\u0142kowitych <span class=\"_ _10\"> </span>dochodach,  zgodnie <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>zasadami </span>rachunkowo\u015bci za<span class=\"_ _4\"></span>bezpiecze\u0144.<span class=\"ff2\"> </span>Zyski <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>straty <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>zmian<span class=\"_ _4\"></span>y <span class=\"_ _10\"> </span>kurs\u00f3w <span class=\"_ _10\"> </span>walut <span class=\"_ _10\"> </span>powsta\u0142e <span class=\"_ _10\"> </span>na pozycjach <span class=\"_ _3\"></span>niepieni\u0119\u017cnych, <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>instrumenty <span class=\"_ _3\"></span>kapita\u0142owe zaklasyfikowane<span class=\"_ _4\"></span> <span class=\"_ _1f\"> </span>do <span class=\"_ _1d\"> </span>aktyw\u00f3w <span class=\"_ _1f\"> </span>finansowy<span class=\"ff2\">ch <span class=\"_ _1f\"> </span>wycenianych </span>w <span class=\"ff3\">warto\u015bci <span class=\"_ _14\"> </span>godziwej <span class=\"_ _c\"> </span>przez <span class=\"_ _c\"> </span>pozosta\u0142e <span class=\"_ _14\"> </span>ca\u0142kowite <span class=\"_ _c\"> </span>dochody, </span>ujmuje <span class=\"_ _2d\"> </span>si\u0119 <span class=\"_ _2a\"> </span>w <span class=\"_ _2d\"> </span>po<span class=\"_ _3\"></span>zosta<span class=\"_ _4\"></span>\u0142ych <span class=\"_ _2d\"> </span>ca\u0142kowitych <span class=\"_ _2d\"> </span>dochodach i <span class=\"ff3\">prezentuje w r<span class=\"_ _4\"></span>amach wyc<span class=\"_ _4\"></span>eny do warto<span class=\"_ _4\"></span>\u015bci godziwej.<span class=\"ff2\"> </span></span>Zyski <span class=\"_ _13\"> </span>i <span class=\"_ _13\"> </span>straty <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>tytu\u0142u <span class=\"_ _13\"> </span>zmiany <span class=\"_ _d\"> </span>kurs\u00f3w <span class=\"_ _13\"> </span>walut <span class=\"_ _13\"> </span>powsta\u0142e na<span class=\"ls0\"> <span class=\"ff3\">pozycjach <span class=\"_ _0\"></span>pieni\u0119\u017cnych <span class=\"_ _0\"></span>wycenianych <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _0\"> </span>godziwej </span></span>przez  wynik  finansowy  (np.  udzielone  po\u017cyczki  wycenian<span class=\"_ _4\"></span>e w <span class=\"ff3\">warto\u015bci <span class=\"_ _17\"> </span>godziwej) <span class=\"_ _1f\"> </span>ujmuje <span class=\"_ _17\"> </span>si\u0119 <span class=\"_ _1f\"> </span>jako <span class=\"_ _1f\"> </span>eleme<span class=\"_ _4\"></span>nt <span class=\"_ _1f\"> </span>wyceny<span class=\"_ _4\"></span> </span>w <span class=\"ff3\">warto\u015bci godzi<span class=\"_ _4\"></span>wej<span class=\"_ _3c\"> </span></span>* W spra<span class=\"_ _3\"></span>wozdaniu z <span class=\"_ _3\"></span>sytuacji fin<span class=\"_ _3\"></span>ansowej <span class=\"_ _3\"></span><span class=\"ff5\">kr\u00f3tkotermino<span class=\"_ _3\"></span>we rezerwy <span class=\"_ _3\"></span>na koszty <span class=\"_ _3\"></span>likwidacji <span class=\"_ _3\"></span>kopal\u0144 i <span class=\"_ _3\"></span>innych o<span class=\"_ _3\"></span>biekt\u00f3w technologi<span class=\"_ _3\"></span>cznych uj\u0119te <span class=\"_ _3\"></span>s\u0105 w<span class=\"_ _3\"></span></span> p<span class=\"_ _3\"></span>ozycji Rezerwy na zo<span class=\"_ _3\"></span>bowi\u0105zania i inne obci\u0105<span class=\"_ _3\"></span>\u017cenia.<span class=\"ff6\"> </span>Zasady <span class=\"_ _3\"></span>rachunkowo\u015bci <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>pisa<span class=\"_ _4\"></span>ne <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>niniejszej <span class=\"_ _f\"></span>nocie <span class=\"_ _f\"></span>jak <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>notach <span class=\"_ _3\"></span>szczeg\u00f3\u0142owych <span class=\"_ _3\"></span>stosowane <span class=\"_ _f\"></span>by\u0142y <span class=\"_ _f\"></span>przez <span class=\"_ _3\"></span>Grup\u0119 <span class=\"_ _f\"></span>Kap<span class=\"_ _3\"></span>ita\u0142ow\u0105 w <span class=\"ff3\">spos\u00f3b ci\u0105g\u0142y dla <span class=\"_ _4\"></span>wszystki<span class=\"_ _4\"></span>ch prezentowan<span class=\"_ _4\"></span>ych okres<span class=\"_ _4\"></span>\u00f3w.<span class=\"ff2\"> </span></span>Nota Tytu\u0142<span class=\"ff1\"> </span>        <span class=\"ff4\">Kwota uj\u0119t<span class=\"_ _4\"></span>a w spr<span class=\"_ _4\"></span>awozdaniu<span class=\"ff1\"> </span></span>             <span class=\"_ _4\"></span>finansowym Zasady rachunko -<span class=\"_ _3c\"> </span>wo\u015bci<span class=\"ff1\"> </span>Wa\u017cne oszacowania<span class=\"ls29\">, </span>za\u0142o\u017cenia  <span class=\"ff1\"> </span>i os\u0105dy<span class=\"ff1\"> </span>202<span class=\"ls0\">3 </span>202<span class=\"ls0\">2 </span>2.3 Przychody z um\u00f3<span class=\"_ _4\"></span>w z klientami<span class=\"_ _4\"></span><span class=\"ff2\"> </span>33 4<span class=\"lse\">67</span> 33<span class=\"ls0\"> </span>847<span class=\"ls0\"> </span>X X 3.1 Utrata warto\u015bci akt<span class=\"_ _4\"></span>yw\u00f3w <span class=\"ff2\"> </span>(4<span class=\"ls0\"> <span class=\"lse\">482</span>) </span>(<span class=\"lse\">230</span>) X 5.1 Podatek dochod<span class=\"_ _4\"></span>owy w sprawozdaniu z<span class=\"_ _4\"></span> wynik\u00f3w<span class=\"_ _4\"></span><span class=\"ff2\"> </span>(91) (1 <span class=\"lse\">715</span>) X X 5.1.1 Odroczony p<span class=\"_ _4\"></span>odatek dochod<span class=\"_ _4\"></span>owy  w okresie 466<span class=\"ls0\"> </span>(533) X X 5.3 Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u podatk<span class=\"_ _4\"></span>\u00f3w<span class=\"ff2\"> </span>98<span class=\"ls0\">5 </span>36<span class=\"ls0\">7 </span>X 5.3 Zobowi\u0105zania z <span class=\"_ _4\"></span>tytu\u0142u <span class=\"ff2\">podatk<span class=\"_ _4\"></span><span class=\"ff3 ls19\">\u00f3w<span class=\"ff2 ls0\"> </span></span></span>(611) (1 <span class=\"lse\">233</span>) X 6.1 Wsp\u00f3lne przed<span class=\"_ _4\"></span>si\u0119wzi\u0119cia wycen<span class=\"_ _4\"></span>iane metod\u0105 praw <span class=\"_ _4\"></span>w\u0142asno\u015bci<span class=\"ff2\"> </span>- - X X 6.2 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wsp\u00f3ln<span class=\"_ _4\"></span>emu przedsi\u0119wzi\u0119ciu<span class=\"_ _4\"></span><span class=\"ff2\"> </span>9 096<span class=\"ls0\"> </span>9 603 X X 7.2 Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe 29<span class=\"ls0\">2 </span>357<span class=\"ls0\"> </span>X X 7.3 Inne instrumen<span class=\"_ _4\"></span>ty finansow<span class=\"_ _4\"></span>e wyceniane <span class=\"_ _4\"></span> w warto\u015bci godzi<span class=\"_ _4\"></span>wej<span class=\"ff2\"> </span>905<span class=\"ls0\"> </span>606<span class=\"ls0\"> </span>X X 7.4 Inne instrumen<span class=\"_ _4\"></span>ty finansow<span class=\"_ _4\"></span>e wyceniane <span class=\"_ _4\"></span> w zamortyzowa<span class=\"_ _4\"></span>nym koszcie 475<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>X X 8.2 Kapita\u0142 w\u0142asny<span class=\"ff2\"> akcj<span class=\"_ _4\"></span>onariuszy  </span>Jednostki Domi<span class=\"_ _4\"></span>nuj\u0105cej<span class=\"ff2\"> </span>(28 565) (<span class=\"lse\">32</span> <span class=\"lse\">089</span>) X 8.4 Zad\u0142u\u017cenie<span class=\"ff2\"> </span>(5 725) (6 <span class=\"lse\">443</span>) X 8.5 \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne i ich ekwiwa<span class=\"_ _4\"></span>lenty<span class=\"ff2\"> </span>1 729<span class=\"ls0\"> </span>1 200<span class=\"ls0\"> </span>X 8.6 Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u gwarancji i <span class=\"ff3\">por\u0119cze\u0144</span> (1 <span class=\"lse\">389</span>) (1 <span class=\"lse\">326</span>) X X 9.1 Rzeczowe i niema<span class=\"_ _4\"></span>terialne a<span class=\"_ _4\"></span>ktywa g\u00f3rnicze i hutnicz<span class=\"_ _4\"></span>e<span class=\"ff2\">  </span>23 495 25 <span class=\"lse\">666</span> X X 9.2 Pozosta\u0142e aktywa<span class=\"_ _4\"></span> rzeczowe <span class=\"_ _4\"></span><span class=\"ff2\"> </span>i niematerialne 3 254 2 <span class=\"lse\">964</span> X 9.4 Rezerwy na kosz<span class=\"_ _4\"></span>ty likw<span class=\"ff3\">idacji kop<span class=\"_ _4\"></span>al\u0144 </span>i <span class=\"ff3\">innych obiek<span class=\"_ _4\"></span>t\u00f3w*<span class=\"ff2\"> </span></span>(1<span class=\"ls0\"> <span class=\"lse\">974</span>) </span>(1 893) X X 9.7 Ujawnienia do<span class=\"_ _4\"></span>tycz\u0105ce lea<span class=\"ff2\">singu <span class=\"_ _4\"></span><span class=\"ff3\">\u2013<span class=\"ff2\"> Grupa </span></span></span>jako leasingobi<span class=\"_ _4\"></span>orca 7<span class=\"lse\">04</span> 7<span class=\"lse\">71</span> X X 9.8 Prawa do emisji gaz<span class=\"_ _6\"></span>\u00f3<span class=\"_ _3\"></span>w cieplar<span class=\"_ _4\"></span>nianych<span class=\"ff2\"> </span>882<span class=\"ls0\"> </span>717<span class=\"ls0\"> </span>X 10.1 Zapasy 8 4<span class=\"lse\">25</span> 8 <span class=\"lse\">902</span> X X 10.1<span class=\"lsd\">.1</span> Prawa <span class=\"_ _27\"> </span>maj\u0105tkowe <span class=\"_ _2e\"> </span>w<span class=\"_ _4\"></span>ynikaj\u0105ce <span class=\"_ _27\"> </span>ze \u015bwiadectw pochodzenia energii ze \u017ar\u00f3de\u0142 odnawialnych <span class=\"_ _1c\"> </span>oraz <span class=\"_ _2d\"> </span>z <span class=\"_ _2a\"> </span><span class=\"ff3\">efektywno\u015bci<span class=\"_ _4\"></span> </span>energetyczn<span class=\"_ _4\"></span>ej 40<span class=\"ls0\"> </span>82<span class=\"ls0\"> </span>X 10.2 Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w<span class=\"ff2\"> </span>932<span class=\"ls0\"> </span>1 178<span class=\"ls0\"> </span>X X 10.3 Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w i podobne (6 <span class=\"lse\">385</span>) (3 <span class=\"lse\">280</span>) X X 10.4 Zmiana stanu <span class=\"_ _4\"></span>kapita\u0142u obrot<span class=\"_ _4\"></span>owego<span class=\"ff2\"> </span>3 73<span class=\"ls0\">5 </span>         <span class=\"ls10\">(2<span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"lse\">317</span>)               </span></span>X X 11.1 Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u \u015bwiadcz<span class=\"_ _4\"></span>e\u0144 pracowniczych (4 <span class=\"lse\">826</span>) (4 <span class=\"lse\">320</span>) X X 12.3 Pozosta\u0142e aktywa<span class=\"ff2\"> </span>957 843<span class=\"ls0\"> </span>X 12.4 Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania<span class=\"ff2\"> </span>(1 <span class=\"lse\">939</span>) (1 872) X Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Grupa <span class=\"_ _19\"> </span>ujmuje <span class=\"_ _11\"> </span>przychody  ze <span class=\"_ _11\"> </span>sprzeda\u017cy <span class=\"_ _19\"> </span>produkt\u00f3w, <span class=\"_ _10\"> </span>towar\u00f3w <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>materia\u0142\u00f3w <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>finansowym <span class=\"_ _10\"> </span>jednorazowo, <span class=\"_ _10\"> </span>w<span class=\"_ _3\"></span><span class=\"ff2\"> momen<span class=\"_ _4\"></span>cie </span>spe\u0142nienia <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>\u015bwiadczenia, <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> </span>szczeg<span class=\"_ _4\"></span>\u00f3lno\u015bci <span class=\"_ _0\"></span>okre\u015blanym <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>formu\u0142y <span class=\"_ _0\"></span>baz <span class=\"_ _1\"> </span>dostawy <span class=\"_ _0\"></span>INCOTERMS.<span class=\"_ _4\"></span> W <span class=\"ff3\">wi\u0119kszo\u015bci <span class=\"_ _f\"></span>kontrakt<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _f\"></span>moment <span class=\"_ _f\"></span>przeniesien<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>kontroli <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>klienta <span class=\"_ _f\"></span>nast\u0119puje <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>dostarczeniu <span class=\"_ _3\"></span>d\u00f3br <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>klienta, <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>co <span class=\"_ _f\"></span>rozumie </span>si\u0119 <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>dostarczenie <span class=\"_ _f\"></span>d\u00f3br <span class=\"_ _f\"></span>przewo\u017anikowi <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>podstawienie <span class=\"_ _3\"></span>ich <span class=\"_ _0\"></span>klientowi <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>wyznaczony <span class=\"_ _3\"></span>zak\u0142ad <span class=\"_ _0\"></span>(bazy <span class=\"_ _f\"></span>DAP, <span class=\"_ _f\"></span>FCA <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>EX <span class=\"_ _0\"></span>WORKS). W <span class=\"ff3\">pozosta\u0142ych  k<span class=\"_ _4\"></span>ontraktach <span class=\"_ _2\"> </span>przeniesienie  kontr<span class=\"_ _4\"></span>oli  nad <span class=\"_ _12\"> </span>dobrami <span class=\"_ _12\"> </span>na  klienta <span class=\"_ _12\"> </span>nast\u0119puje <span class=\"_ _2\"> </span>w  momencie  prz<span class=\"_ _4\"></span>ekazania  pr<span class=\"_ _4\"></span>zewo\u017anik<span class=\"_ _4\"></span>owi </span>morskiemu na <span class=\"_ _3\"></span>pok\u0142ad statku (bazy C<span class=\"_ _3\"></span>FR, CIF, C<span class=\"_ _3\"></span>PT oraz <span class=\"_ _3\"></span>CIP). W <span class=\"_ _3\"></span>tych kontraktach G<span class=\"_ _3\"></span>rupa jest zobowi\u0105zana r\u00f3wnie\u017c <span class=\"_ _3\"></span>do zorganizowania<span class=\"_ _4\"></span>  transportu. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>przypadka<span class=\"_ _4\"></span>ch Grupa <span class=\"_ _3\"></span>dzia\u0142a <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>zleceniodawca, po<span class=\"_ _3\"></span>niewa\u017c sprawuje <span class=\"_ _3\"></span>kontrol\u0119 <span class=\"_ _3\"></span>nad wyko<span class=\"_ _3\"></span>nani<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>us\u0142ugi <span class=\"_ _3\"></span>przed <span class=\"_ _3\"></span>jej przekazaniem <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>klienta. <span class=\"_ _0\"></span>Jednocze\u015bnie <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>przypisuj<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _f\"></span>ceny <span class=\"_ _0\"></span>transakcyjnej <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _f\"></span>transportu <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ujmuje <span class=\"_ _0\"></span>przych\u00f3d <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>tego tytu\u0142u w miar\u0119 up<span class=\"_ _4\"></span>\u0142ywu czasu.<span class=\"ff2\"> </span>Grupa <span class=\"_ _2\"> </span>rozpoznaje <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>miar\u0119  up\u0142ywu<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>czasu <span class=\"_ _2\"> </span>z  tytu\u0142<span class=\"_ _4\"></span>u <span class=\"_ _2\"> </span>realizowanych <span class=\"_ _2\"> </span>us\u0142ug <span class=\"_ _2\"> </span>budowy <span class=\"_ _2\"> </span>kopal\u0144 <span class=\"_ _12\"> </span>i <span class=\"_ _2\"> </span>prowadzenia <span class=\"_ _2\"> </span>innych <span class=\"_ _12\"> </span>rob<span class=\"_ _4\"></span>\u00f3t geologicznych. <span class=\"_ _2\"> </span>Grupa  <span class=\"ff3\">spe\u0142nia  zobowi\u0105za<span class=\"_ _4\"></span>nia  w <span class=\"_ _12\"> </span>czasie,  poniewa<span class=\"_ _4\"></span>\u017c <span class=\"_ _12\"> </span>klient  jednocz<span class=\"_ _4\"></span>e\u015bnie <span class=\"_ _12\"> </span>otrzymuje <span class=\"_ _2\"> </span>i  czerpie  korzy\u015bci  ek<span class=\"_ _4\"></span>onomiczn<span class=\"_ _6\"></span>e </span>wynikaj\u0105ce <span class=\"_ _15\"> </span>ze <span class=\"_ _14\"> </span>\u015bwiadczonej <span class=\"_ _15\"> </span>us\u0142ugi <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>miar\u0119 <span class=\"_ _14\"> </span>jej <span class=\"_ _15\"> </span>wykonywania<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>ze <span class=\"_ _14\"> </span>wzgl\u0119du <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>wytwarza<span class=\"_ _4\"></span>nie <span class=\"_ _15\"> </span>sk\u0142adnik\u00f3w, <span class=\"_ _15\"> </span>kt\u00f3re <span class=\"_ _14\"> </span>nie <span class=\"_ _15\"> </span>maj\u0105 alternatywn<span class=\"_ _4\"></span>ego <span class=\"_ _f\"></span>zastosowania <span class=\"_ _f\"></span>dla <span class=\"_ _f\"></span>Grupy <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>j<span class=\"ff3\">e<span class=\"_ _3\"></span>dnocz<span class=\"_ _4\"></span>e\u015bnie <span class=\"_ _f\"></span>Grupie <span class=\"_ _f\"></span>przys\u0142uguje <span class=\"_ _f\"></span>egzekwowalne <span class=\"_ _3\"></span>prawo <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>zap\u0142aty. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>pomiaru <span class=\"_ _f\"></span>stopnia </span>zaawansowania <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>\u015bwiadczenia <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>stosuje <span class=\"_ _0\"></span>metod\u0119 <span class=\"_ _0\"></span>opart\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>nak\u0142adach <span class=\"_ _0\"></span>poniesionych <span class=\"_ _0\"></span>przy <span class=\"_ _0\"></span>spe\u0142nianiu <span class=\"_ _0\"></span>zobowi\u0105zania do<span class=\"ls0\"> <span class=\"ff3\">wykonania <span class=\"_ _0\"></span>\u015bwiadcz<span class=\"_ _4\"></span>enia <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>poniesionych <span class=\"_ _f\"></span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>innych <span class=\"_ _0\"></span>kontrakt\u00f3w <span class=\"_ _0\"></span>metod\u0119 <span class=\"_ _0\"></span>opart\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>wynikach, <span class=\"_ _f\"></span>gdzie <span class=\"_ _1\"> </span>z <span class=\"_ _0\"></span>g\u00f3ry </span></span>okre\u015blona cena <span class=\"_ _4\"></span>jednostkowa<span class=\"_ _4\"></span> jest <span class=\"_ _4\"></span>stosowana do wyc<span class=\"_ _4\"></span>eny jedn<span class=\"_ _4\"></span>ostki produkcji (n<span class=\"_ _4\"></span>p. do wyce<span class=\"_ _4\"></span>ny metr\u00f3w <span class=\"_ _4\"></span>wydr\u0105\u017conego cho<span class=\"_ _4\"></span>dnika).<span class=\"ff2\"> </span>Kontrakt z <span class=\"_ _4\"></span>Franco Nevada Zobowi\u0105zanie <span class=\"_ _4\"></span>do wykonania \u015bw<span class=\"_ _4\"></span>iadczenia<span class=\"ff6\"> </span>Grupa <span class=\"_ _f\"></span>reali<span class=\"ff3\">zuje <span class=\"_ _0\"></span>umow\u0119 <span class=\"_ _f\"></span>typu <span class=\"_ _0\"></span>streaming <span class=\"_ _f\"></span>arrangement,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi\u0105c\u0105 <span class=\"_ _f\"></span>dost\u0119pne <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rynku <span class=\"_ _0\"></span>\u017ar\u00f3d\u0142o <span class=\"_ _f\"></span>finansowania <span class=\"_ _f\"></span>jednostek <span class=\"_ _f\"></span>dzia\u0142aj\u0105cych<span class=\"_ _4\"></span> </span>w <span class=\"ff3\">bran\u017cy wydob<span class=\"_ _4\"></span>ywczej.<span class=\"ff2\"> </span></span>Umowa <span class=\"_ _14\"> </span>dotyczy <span class=\"_ _14\"> </span>sprzeda\u017cy <span class=\"_ _14\"> </span>po\u0142owy <span class=\"_ _14\"> </span>produkcji <span class=\"_ _14\"> </span>z\u0142ota, <span class=\"_ _c\"> </span>platyny <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span>palladu <span class=\"_ _14\"> </span>zawartych <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>rudzie <span class=\"_ _14\"> </span>wydobytej <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>okresie <span class=\"_ _14\"> </span>\u017cycia nast\u0119puj\u0105cych <span class=\"_ _0\"></span>kopal\u0144: <span class=\"_ _0\"> </span>Morrison, <span class=\"_ _0\"> </span>M<span class=\"_ _3\"></span>cCreedy <span class=\"_ _0\"></span>West <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>Podolsky <span class=\"_ _0\"></span>wchodz\u0105cych <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>sk\u0142ad <span class=\"_ _1\"> </span>OWSP <span class=\"_ _1\"> </span>Sudbury. <span class=\"_ _0\"> </span>N<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>warunk\u00f3w  umowy <span class=\"_ _11\"> </span>Quadra <span class=\"_ _15\"> </span>FNX <span class=\"_ _11\"> </span>Mining <span class=\"_ _15\"> </span>L<span class=\"ff3\">td. <span class=\"_ _11\"> </span>otrzyma\u0142a <span class=\"_ _15\"> </span>przedp\u0142a<span class=\"_ _4\"></span>t\u0119 <span class=\"_ _15\"> </span>w<span class=\"ff2\"> </span>wysoko\u015bci <span class=\"_ _11\"> </span>400 <span class=\"_ _11\"> </span>mln <span class=\"_ _15\"> </span>CAD. <span class=\"_ _15\"> </span>Jednocz<span class=\"_ _4\"></span>e\u015bnie, <span class=\"_ _11\"> </span>cena <span class=\"_ _15\"> </span>sprzeda\u017cy <span class=\"_ _11\"> </span>za <span class=\"_ _15\"> </span>uncj<span class=\"_ _4\"></span>\u0119 </span>ekwiwalentu z\u0142ota, zgodnie z umow\u0105, <span class=\"_ _3\"></span>stanowi mniejsza z<span class=\"ff2\"> </span>kwot: (a) <span class=\"_ _3\"></span>400 USD, powi\u0119kszone o<span class=\"ff2\"> </span>1% <span class=\"_ _3\"></span>ka\u017cdeg<span class=\"_ _4\"></span>o roku <span class=\"_ _3\"></span>pocz\u0105<span class=\"_ _4\"></span>wszy od <span class=\"_ _3\"></span>201<span class=\"_ _4\"></span>1 r., b\u0105d\u017a (b) <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>rynkowa z\u0142ota. <span class=\"_ _3\"></span>Otrzymana przedp\u0142<span class=\"_ _3\"></span>ata pokrywa <span class=\"_ _3\"></span>r\u00f3\u017cnic\u0119 pomi\u0119dzy warto\u015bci\u0105<span class=\"ff2\"> </span>rynkow\u0105 sprzedanej <span class=\"_ _3\"></span>rudy, <span class=\"_ _3\"></span>a jej <span class=\"_ _3\"></span>warto\u015bci\u0105 w sta\u0142ej <span class=\"_ _3\"></span>cenie sprzeda\u017cy. Grupa uj\u0119\u0142<span class=\"_ _3\"></span>a zobowi\u0105zanie z tytu\u0142u <span class=\"_ _3\"></span>umowy w kwocie <span class=\"_ _3\"></span>zaliczki z<span class=\"ff2\"> </span>tyt<span class=\"_ _3\"></span>u\u0142u zobowi\u0105zania jednostki do wykonania \u015bwiadczenia <span class=\"_ _3\"></span>w<span class=\"ff2\"> postaci <span class=\"_ _3\"></span>przekazania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lub <span class=\"_ _f\"></span>gotow<span class=\"ff3\">o\u015bci <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>przekazania <span class=\"_ _3\"></span>d\u00f3br <span class=\"_ _3\"></span>lub <span class=\"_ _f\"></span>us\u0142ug <span class=\"_ _3\"></span>w</span> <span class=\"ff3\">przysz\u0142o\u015bci. <span class=\"_ _3\"></span></span>Grupa <span class=\"_ _3\"></span>zaprzestaje <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>tego </span>zobowi\u0105zania<span class=\"ff2\"> <span class=\"_ _0\"> </span></span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>umowy <span class=\"_ _2\"> </span>i <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _1\"> </span>przych\u00f3d<span class=\"ff2\"> <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>momencie, <span class=\"_ _1\"> </span></span>gdy <span class=\"_ _2\"> </span>przenosi <span class=\"_ _1\"> </span>owe <span class=\"_ _1\"> </span>dobra <span class=\"_ _1\"> </span>lub <span class=\"_ _2\"> </span>us\u0142ugi<span class=\"ff2\"> <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>klienta</span>, <span class=\"_ _1\"> </span>spe\u0142niaj\u0105c <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>ten spos\u00f3b swoje <span class=\"_ _4\"></span>zobowi\u0105zanie d<span class=\"_ _4\"></span>o wykonania <span class=\"_ _4\"></span>\u015bwiadczen<span class=\"_ _4\"></span>ia<span class=\"ff2\">. </span>Wynagrodzenie <span class=\"_ _4\"></span>zmienne W <span class=\"_ _3\"></span>umowie <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>Franco <span class=\"_ _3\"></span>Nevada <span class=\"_ _3\"></span>\u0142\u0105czna <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>transakcyjna <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>zmienna <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>zale\u017cy <span class=\"_ _3\"></span>od <span class=\"_ _f\"></span>ilo\u015bci <span class=\"_ _3\"></span>sprzedanych <span class=\"_ _3\"></span>surowc\u00f3w, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ta <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>kolei <span class=\"_ _3\"></span>zale\u017cy <span class=\"_ _3\"></span>o<span class=\"_ _f\"></span><span class=\"ff2 ls20\">d </span>wydobycia  rudy  w  prz<span class=\"_ _4\"></span>ysz\u0142o\u015bci<span class=\"_ _4\"></span>  przez  okre<span class=\"_ _4\"></span>s  \u017cycia  kopaln<span class=\"_ _4\"></span>i  (w  tym  np. <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>d  wielk<span class=\"_ _4\"></span>o\u015bci  z\u0142\u00f3\u017c).  A  za<span class=\"_ _4\"></span>tem,  je\u017celi  w  k<span class=\"_ _4\"></span>ol<span class=\"_ _3\"></span><span class=\"ff2\">ejnych <span class=\"_ _12\"> </span>okresach </span>sprawozdawczych <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ona <span class=\"_ _1\"> </span>zmiany <span class=\"_ _1\"> </span>os\u0105du <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>zakresie <span class=\"_ _1\"> </span>planowanego <span class=\"_ _1\"> </span>wydobycia <span class=\"_ _0\"> </span>rudy, <span class=\"_ _2\"> </span>a <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>konse<span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>encji <span class=\"_ _1\"> </span>ilo\u015bci <span class=\"_ _1\"> </span>sprzedanych<span class=\"_ _4\"></span> surowc\u00f3w \u2013<span class=\"ff2\"> </span>dok<span class=\"_ _4\"></span>ona tak\u017ce aktual<span class=\"_ _4\"></span>izacji ceny <span class=\"_ _4\"></span>transakcyjnej.<span class=\"ff2\"> </span>Kwoty <span class=\"_ _2\"> </span>przypisane <span class=\"_ _2\"> </span>do  spe<span class=\"_ _4\"></span>\u0142nionych <span class=\"_ _2\"> </span>zobowi\u0105za\u0144 <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>wykonania<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>\u015bwiadczeni<span class=\"ff2\">a  Grupa <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>lub <span class=\"_ _12\"> </span>jako <span class=\"_ _2\"> </span>zmniejszenie<span class=\"_ _4\"></span> </span>przychod\u00f3w w okr<span class=\"_ _4\"></span>esie, w <span class=\"_ _4\"></span>kt\u00f3rym cena tra<span class=\"_ _4\"></span>nsakcyjna ul<span class=\"_ _4\"></span>eg\u0142a zmiani<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span>Istotny element fi<span class=\"_ _4\"></span>nansowa<span class=\"_ _4\"></span>nia W <span class=\"_ _f\"></span>kontek\u015bcie <span class=\"_ _f\"></span>umowy <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>Franco <span class=\"_ _3\"></span>N<span class=\"_ _3\"></span>evada,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>maj\u0105c <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>uwadze <span class=\"_ _0\"></span>przewidywany <span class=\"_ _3\"></span>okres <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>momentu, <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>kt\u00f3<span class=\"_ _3\"></span>rym <span class=\"_ _3\"></span>otrzymano <span class=\"_ _f\"></span>przedp\u0142a<span class=\"_ _3\"></span>t\u0119 <span class=\"_ _f\"></span>do momentu, <span class=\"_ _1\"> </span>w <span class=\"_ _12\"> </span>kt\u00f3rym <span class=\"_ _1\"> </span>Grupa <span class=\"_ _2\"> </span>przekazuje <span class=\"_ _2\"> </span>przyrzeczone <span class=\"_ _1\"> </span>dobra <span class=\"_ _2\"> </span>(okres <span class=\"_ _2\"> </span>\u017cycia <span class=\"_ _2\"> </span>kopalni, <span class=\"_ _2\"> </span>tj. <span class=\"_ _2\"> </span>kilkadziesi<span class=\"_ _4\"></span>\u0105t <span class=\"_ _2\"> </span>lat) <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>charakter <span class=\"_ _2\"> </span>tej <span class=\"_ _2\"> </span>umowy<span class=\"_ _3c\"> </span>uznano, <span class=\"_ _1\"> </span>\u017ce <span class=\"_ _1\"> </span>rozk\u0142ad <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>czasie <span class=\"_ _1\"> </span>p\u0142atno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _1\"> </span>daje <span class=\"_ _1\"> </span>Grupie <span class=\"_ _1\"> </span>korzy\u015bci <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>finansowania <span class=\"_ _1\"> </span>dostawy <span class=\"_ _1\"> </span>surowc\u00f3w <span class=\"_ _1\"> </span>przez <span class=\"_ _1\"> </span>kupuj\u0105cego <span class=\"_ _0\"> </span>(Franco Nev<span class=\"ff3\">ada), co skutkuj<span class=\"_ _4\"></span>e tym, \u017ce um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wa za<span class=\"_ _4\"></span>wiera istotny el<span class=\"_ _4\"></span>ement fina<span class=\"_ _4\"></span>nsowania.<span class=\"ff2\"> </span></span>Grupa <span class=\"_ _f\"></span>przedstawia <span class=\"_ _0\"></span>skutki <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owania <span class=\"_ _f\"></span>(koszty <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>odsetek)<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>oddzielnie <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>przychod\u00f3w <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>um\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>klientami <span class=\"_ _0\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> sprawozdaniu </span>z <span class=\"ff3\">wyniku. <span class=\"_ _1\"> </span>Koszty <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>odsetek <span class=\"_ _1\"> </span>ujmo<span class=\"_ _3\"></span>wan<span class=\"_ _4\"></span>e <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>tylko<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>takim <span class=\"_ _2\"> </span>zakresie, <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>jakim <span class=\"_ _2\"> </span>wcze\u015bniej <span class=\"_ _2\"> </span>uj\u0119to <span class=\"_ _1\"> </span>zobowi\u0105zanie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>umowy </span>z Franco Nevada<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span>Ustalenie cen<span class=\"_ _4\"></span>y transakcyjnej pr<span class=\"_ _4\"></span>zypisane<span class=\"_ _4\"></span>j do pozosta\u0142<span class=\"_ _4\"></span>ych zobow<span class=\"_ _4\"></span>i\u0105za\u0144 do wykonan<span class=\"_ _4\"></span>ia \u015bwiadcze\u0144<span class=\"ff2\"> </span>W <span class=\"_ _2\"> </span>syt<span class=\"_ _3\"></span>uac<span class=\"_ _4\"></span>ji, <span class=\"_ _2\"> </span>kiedy  na <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>ko\u0144cz\u0105cy <span class=\"_ _2\"> </span>okres <span class=\"_ _2\"> </span>sprawozdawczy <span class=\"_ _2\"> </span>Grupa <span class=\"_ _2\"> </span>posiada  p<span class=\"_ _4\"></span>ozosta\u0142e <span class=\"_ _2\"> </span>zobowi\u0105zania  do <span class=\"_ _2\"> </span>wykonania <span class=\"_ _2\"> </span>\u015bwiadczenia,<span class=\"_ _6\"></span> wymagane <span class=\"_ _12\"> </span>jest  ujawnienie <span class=\"_ _12\"> </span>ceny <span class=\"_ _12\"> </span>transakcyjnej <span class=\"_ _12\"> </span>przypisanej  do <span class=\"_ _2\"> </span>tych  zobowi\u0105za\u0144  (MSS<span class=\"_ _4\"></span>F  15.12<span class=\"_ _4\"></span>0<span class=\"_ _3\"></span><span class=\"ff2\">-</span>122).  Grupa<span class=\"_ _4\"></span>  stosuje  r<span class=\"_ _4\"></span>ozwi\u0105zanie praktyczne <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ujawnia <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>wykonania <span class=\"_ _f\"></span>\u015bwiadcze\u0144 <span class=\"_ _3\"></span>stanowi\u0105cych <span class=\"_ _f\"></span>cz\u0119\u015b\u0107 <span class=\"_ _3\"></span>um\u00f3w, <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _f\"></span>przewidywany <span class=\"_ _3\"></span>pi<span class=\"_ _3\"></span><span class=\"ff2\">erwotny <span class=\"_ _f\"></span>okre<span class=\"_ _4\"></span>s </span>obowi\u0105zywania wynosi jeden rok lub kr\u00f3cej. <span class=\"_ _3\"></span>Grupa posiada r\u00f3wnie\u017c kontrakty d\u0142ugoterminow<span class=\"_ _4\"></span>e, w kt\u00f3<span class=\"_ _3\"></span>ry<span class=\"_ _4\"></span>ch cena <span class=\"_ _3\"></span>jest oparta g\u0142\u00f3wnie<span class=\"ff2\"> </span>na wynagrodz<span class=\"_ _4\"></span>eniu zmiennym,<span class=\"_ _4\"></span> kt\u00f3rego Grupa<span class=\"_ _4\"></span> nie uwz<span class=\"_ _4\"></span>gl\u0119dnia w sz<span class=\"_ _4\"></span>acunku <span class=\"_ _4\"></span>ceny transakcyjn<span class=\"_ _4\"></span>ej.<span class=\"ff7 fs8\"> </span>Ponadto, <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>(przez sp\u00f3<span class=\"_ _3\"></span>\u0142k\u0119 <span class=\"_ _3\"></span>DMC) <span class=\"_ _3\"></span>realizuje ko<span class=\"_ _3\"></span>ntrakt<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>d\u0142ugoterminow<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>budow\u0119 <span class=\"_ _3\"></span>kopal\u0144, <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kt\u00f3rych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>przychod\u00f3<span class=\"_ _4\"></span>w wykorzystuje  metod\u0119  opart\u0105  na  nak\u0142adach  spe\u0142niaj\u0105c\u0105  kryteria  dla  ujmowania  przychodu  w  kwocie,  kt\u00f3r\u0105  G<span class=\"_ _3\"></span>rupa  ma  praw<span class=\"_ _4\"></span>o zafakturowa\u0107. <span class=\"_ _3\"></span>Na <span class=\"_ _f\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _f\"></span>2023 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>\u0142<span class=\"_ _3\"></span>\u0105czna<span class=\"ff2\"> <span class=\"_ _f\"></span></span>kwota <span class=\"_ _f\"></span>ceny <span class=\"_ _f\"></span>transakcyjn<span class=\"_ _4\"></span>ej <span class=\"_ _f\"></span>przypisanej <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _0\"></span>wykonan<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>\u015bwiadcze\u0144, kt\u00f3re <span class=\"_ _1\"> </span>pozosta\u0142y <span class=\"_ _1\"> </span>niespe\u0142nione <span class=\"_ _1\"> </span>na <span class=\"_ _0\"> </span>ko<span class=\"_ _3\"></span>niec <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kresu <span class=\"_ _0\"></span>sprawozdawczego <span class=\"_ _1\"> </span>wynios\u0142a <span class=\"_ _1\"> </span>940 <span class=\"_ _1\"> </span>mln <span class=\"_ _1\"> </span>PLN, <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>czego <span class=\"_ _1\"> </span>kwota <span class=\"_ _1\"> </span>489 <span class=\"_ _1\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _1\"> </span>zostanie zrealizowana <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>roku <span class=\"_ _2\"> </span>2024, <span class=\"_ _1\"> </span>kwota <span class=\"_ _2\"> </span>335 <span class=\"_ _2\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _2\"> </span>zostanie <span class=\"_ _1\"> </span>zrealizo<span class=\"_ _3\"></span>wana <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>2025 <span class=\"_ _2\"> </span>r., <span class=\"_ _2\"> </span>a <span class=\"_ _2\"> </span>kwota <span class=\"_ _2\"> </span>116 <span class=\"_ _2\"> </span>mln <span class=\"_ _1\"> </span>PLN <span class=\"_ _2\"> </span>zostanie <span class=\"_ _2\"> </span>zrealizowana<span class=\"_ _4\"></span> w <span class=\"lse\">2026</span> <span class=\"ff3\">r. <span class=\"_ _19\"> </span>lub <span class=\"_ _10\"> </span>p\u00f3\u017aniej <span class=\"_ _10\"> </span>(w <span class=\"_ _10\"> </span>okresie <span class=\"_ _19\"> </span>po<span class=\"_ _3\"></span>r\u00f3wna<span class=\"_ _4\"></span>wczym  \u0142\u0105czna <span class=\"_ _10\"> </span>kwota  ceny <span class=\"_ _10\"> </span>transakcyjnej  przypisanej  do <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _19\"> </span>do<span class=\"_ _3\"></span>  wykonania </span>\u015bwiadcze\u0144, <span class=\"_ _f\"></span>kt\u00f3re <span class=\"_ _f\"></span>pozosta\u0142y <span class=\"_ _f\"></span>niespe\u0142nione <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>konie<span class=\"_ _3\"></span>c <span class=\"_ _f\"></span>okresu <span class=\"_ _f\"></span>sprawozdawczeg<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>wynios\u0142a<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span>899 <span class=\"_ _f\"></span>mln <span class=\"_ _0\"></span>PLN, <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>czego <span class=\"_ _f\"></span>kwota <span class=\"_ _f\"></span>559 <span class=\"_ _f\"></span>mln<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>PLN </span>zostanie <span class=\"_ _10\"> </span>zrealizowana<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>roku <span class=\"_ _10\"> </span>2023, <span class=\"_ _19\"> </span>kwot<span class=\"_ _3\"></span>a  149 <span class=\"_ _10\"> </span>mln <span class=\"_ _10\"> </span>PLN <span class=\"_ _11\"> </span>zostanie <span class=\"_ _10\"> </span>zrealizowana  w <span class=\"_ _10\"> </span>2024 <span class=\"_ _10\"> </span>r., <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>kwo<span class=\"_ _3\"></span>ta  191 <span class=\"_ _10\"> </span>mln <span class=\"_ _10\"> </span>PLN <span class=\"_ _11\"> </span>zostani<span class=\"_ _4\"></span>e zrealizowana w <span class=\"lse\">2025</span> <span class=\"_ _4\"></span><span class=\"ff3\">r. lub p\u00f3\u017aniej). W t<span class=\"_ _4\"></span>ych kontraktach <span class=\"_ _4\"></span>nie wyst\u0119<span class=\"_ _4\"></span>puje zmienny <span class=\"_ _4\"></span>element wyna<span class=\"_ _4\"></span>grodzenia.<span class=\"ff2\"> </span></span>Zasady <span class=\"ff4\">rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Odroczony <span class=\"_ _2\"> </span>podatek <span class=\"_ _1\"> </span>dochodowy <span class=\"_ _2\"> </span>ustala <span class=\"_ _2\"> </span>si\u0119 <span class=\"_ _2\"> </span>przy <span class=\"_ _2\"> </span>zastosowaniu <span class=\"_ _2\"> </span>stawek<span class=\"ff2\"> </span>i <span class=\"_ _23\"> </span>przepis\u00f3w <span class=\"_ _23\"> </span>podatkowych, <span class=\"_ _1e\"> </span>kt\u00f3re <span class=\"_ _23\"> </span>wed\u0142ug <span class=\"_ _23\"> </span>przewidywa\u0144<span class=\"_ _4\"></span> <span class=\"_ _23\"> </span>b\u0119d\u0105 obowi\u0105zywa\u0107 <span class=\"_ _c\"> </span>wtedy, <span class=\"_ _d\"> </span>gdy <span class=\"_ _d\"> </span>sk\u0142adnik <span class=\"_ _c\"> </span>aktyw\u00f3w <span class=\"_ _c\"> </span>zost<span class=\"_ _3\"></span>ani<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>zrealizowany <span class=\"ff2\"> </span>a <span class=\"_ _2\"> </span><span class=\"ff3 ls0\">zobowi\u0105zanie <span class=\"_ _2\"> </span>rozliczone, <span class=\"_ _1\"> </span>przyjmuj\u0105c <span class=\"_ _2\"> </span>za <span class=\"_ _2\"> </span>podstaw\u0119 <span class=\"_ _2\"> </span>stawki <span class=\"_ _1\"> </span>i  pr<span class=\"_ _6\"></span>zepisy </span>podatkowe, <span class=\"_ _15\"> </span>kt\u00f3re <span class=\"_ _14\"> </span>obowi\u0105zywa\u0142y <span class=\"_ _15\"> </span>prawnie <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>faktycznie <span class=\"_ _14\"> </span>na <span class=\"_ _14\"> </span>koniec okresu sprawozda<span class=\"_ _4\"></span>wczego. Zobowi\u0105zania <span class=\"_ _2\"> </span>i  aktywa  z <span class=\"_ _12\"> </span>tytu\u0142u <span class=\"_ _12\"> </span>odroczonego <span class=\"_ _12\"> </span>podatku  d<span class=\"_ _4\"></span>ochodowe<span class=\"_ _4\"></span>go tworzone <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>od <span class=\"_ _1\"> </span>r\u00f3\u017cnic <span class=\"_ _2\"> </span>przej\u015bciowy<span class=\"_ _4\"></span>ch <span class=\"_ _2\"> </span>pomi\u0119dzy <span class=\"_ _1\"> </span>warto\u015bci\u0105 <span class=\"_ _1\"> </span>podatkow\u0105 aktyw\u00f3w<span class=\"ff2\"> <span class=\"_ _10\"> </span></span>i <span class=\"_ _11\"> </span>zobowi\u0105za\u0144, <span class=\"_ _10\"> </span>a <span class=\"_ _11\"> </span>ich <span class=\"_ _11\"> </span>warto\u015bci\u0105 <span class=\"_ _10\"> </span>bilansow\u0105 <span class=\"_ _11\"> </span>w <span class=\"_ _10\"> </span>sprawozdaniu finansowym, <span class=\"_ _1c\"> </span>z <span class=\"_ _2d\"> </span>wyj\u0105tkiem <span class=\"_ _1c\"> </span>r\u00f3\u017cnic <span class=\"_ _2d\"> </span>przej\u015bciowych <span class=\"_ _1c\"> </span>wynikaj\u0105cych <span class=\"ff2\"> </span>z <span class=\"_ _22\"> </span>pocz\u0105tkowego <span class=\"_ _22\"> </span>uj\u0119cia <span class=\"_ _2f\"> </span>aktywa <span class=\"_ _22\"> </span><span class=\"ff2\">lub <span class=\"_ _2f\"> </span></span>zobowi\u0105zania <span class=\"_ _22\"> </span>w <span class=\"_ _2f\"> </span>transakcji niestano<span class=\"ff3\">wi\u0105cej <span class=\"_ _1f\"> </span>po\u0142\u0105czenia <span class=\"_ _1f\"> </span>przedsi\u0119wz<span class=\"_ _4\"></span>i\u0119\u0107, <span class=\"_ _1f\"> </span>kt\u00f3ra <span class=\"_ _1f\"> </span>w <span class=\"_ _1f\"> </span>m<span class=\"_ _3\"></span><span class=\"ff2\">omencie <span class=\"_ _1f\"> </span>jej </span></span>przeprowadz<span class=\"_ _4\"></span>enia, nie wp\u0142ywa na wynik finansowy brutto ani na zysk do opodatkowania <span class=\"_ _13\"> </span>(strat\u0119 <span class=\"_ _17\"> </span>podatkow\u0105) <span class=\"_ _17\"> </span>oraz <span class=\"_ _13\"> </span>na <span class=\"_ _17\"> </span>dzie\u0144 <span class=\"_ _17\"> </span>transakcji <span class=\"_ _17\"> </span>nie powoduje <span class=\"_ _c\"> </span>powstania <span class=\"_ _d\"> </span>r\u00f3wnych<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>kwot <span class=\"_ _d\"> </span>dodatnich <span class=\"_ _c\"> </span>i <span class=\"_ _d\"> </span>ujemnych <span class=\"_ _c\"> </span>r\u00f3\u017cnic przej\u015bciowych.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Aktywa <span class=\"_ _0\"></span>z <span class=\"ff3\">tytu\u0142u <span class=\"_ _0\"></span>odroczoneg<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>podatku <span class=\"_ _0\"></span>dochodowego <span class=\"_ _0\"></span>ujmuje <span class=\"_ _0\"></span>si\u0119, <span class=\"_ _0\"></span>je\u017celi </span>jest <span class=\"_ _15\"> </span>prawdopodobne, <span class=\"_ _15\"> </span>\u017ce <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>przysz\u0142o\u015bci <span class=\"_ _15\"> </span>osi\u0105gni\u0119ty <span class=\"_ _15\"> </span>zostanie <span class=\"_ _15\"> </span>doch\u00f3d<span class=\"_ _4\"></span> do<span class=\"ls0\"> <span class=\"ff3\">opodatkowa<span class=\"_ _4\"></span>nia, <span class=\"_ _14\"> </span>kt\u00f3ry <span class=\"_ _14\"> </span>umo\u017cliwi <span class=\"_ _14\"> </span>potr\u0105cenie <span class=\"_ _15\"> </span>r\u00f3\u017cnic <span class=\"_ _14\"> </span>przej\u015bciowych </span></span>lub wykorzystani<span class=\"_ _4\"></span>e strat podatk<span class=\"_ _4\"></span>owych. Kompensaty <span class=\"_ _10\"> </span>aktyw\u00f3w <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>zobowi\u0105za<span class=\"_ _4\"></span>\u0144 <span class=\"_ _11\"> </span>z <span class=\"_ _10\"> </span>ty<span class=\"_ _3\"></span>tu\u0142u <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>da<span class=\"_ _4\"></span>tku <span class=\"_ _11\"> </span>od<span class=\"ff2\">roczonego </span>dokonuje si\u0119, gdy sp\u00f3\u0142ka po<span class=\"_ _4\"></span>siada <span class=\"_ _4\"></span>mo\u017cliwy do<span class=\"ff2\"> </span>wyegzekwowania t<span class=\"_ _4\"></span>ytu\u0142 do przeprowadz<span class=\"_ _4\"></span>enia <span class=\"_ _1f\"> </span>kompensaty <span class=\"_ _1f\"> </span>nale\u017cno\u015bci <span class=\"_ _1f\"> </span>i <span class=\"_ _1f\"> </span>zobowi\u0105za\u0144 <span class=\"_ _1f\"> </span>z <span class=\"_ _1d\"> </span>tytu\u0142u bie\u017c\u0105cego <span class=\"_ _10\"> </span>podatku <span class=\"_ _10\"> </span>dochodowego <span class=\"_ _10\"> </span>oraz, <span class=\"_ _10\"> </span>gdy <span class=\"_ _11\"> </span>aktywa <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span><span class=\"ff2\"> </span>z <span class=\"_ _22\"> </span>tytu\u0142u <span class=\"_ _1d\"> </span>podatku <span class=\"_ _22\"> </span>odroczone<span class=\"_ _4\"></span>go <span class=\"_ _22\"> </span>dotycz\u0105 <span class=\"_ _1d\"> </span>podatku <span class=\"_ _22\"> </span>dochod<span class=\"_ _4\"></span>oweg<span class=\"ff2 ls31\">o </span>na\u0142o\u017conego pr<span class=\"_ _4\"></span>zez t\u0119 sam\u0105 w\u0142adz<span class=\"_ _4\"></span>\u0119 podatko<span class=\"_ _4\"></span>w\u0105.<span class=\"ff2\"> </span>Ocena <span class=\"_ _1f\"> </span>prawdopod<span class=\"_ _4\"></span>obie\u0144stwa<span class=\"ff2\"> <span class=\"_ _1f\"> </span></span>realizacji <span class=\"_ _1f\"> </span>aktyw\u00f3w <span class=\"_ _4\"></span><span class=\"ff2\"> </span>z <span class=\"_ _32\"> </span>tytu\u0142u <span class=\"_ _32\"> </span>odroczoneg<span class=\"_ _4\"></span>o <span class=\"_ _32\"> </span>podatku <span class=\"_ _2f\"> </span>do<span class=\"_ _3\"></span>chod<span class=\"_ _4\"></span>owego<span class=\"ff2\"> </span>z  przysz\u0142ymi  zyskami  p<span class=\"_ _4\"></span>odatkowym<span class=\"_ _4\"></span>i  opiera  si\u0119  na bud\u017cetach <span class=\"_ _f\"></span>sp\u00f3\u0142ek <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>Kapita\u0142<span class=\"_ _4\"></span>owej. <span class=\"_ _f\"></span>Sp\u00f3\u0142ki <span class=\"_ _0\"></span>Grupy Kapita\u0142owej <span class=\"_ _3\"></span>uj\u0119\u0142y <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>ksi\u0119ga<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span><span class=\"ff2\">rachunkowych <span class=\"_ _3\"></span>aktywa<span class=\"_ _4\"></span> </span>z <span class=\"_ _11\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>odroczoneg<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>podatku <span class=\"_ _10\"> </span>docho<span class=\"_ _3\"></span>dow<span class=\"_ _4\"></span>ego <span class=\"_ _11\"> </span>do wysoko\u015bci, <span class=\"_ _1c\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>kt\u00f3rej <span class=\"_ _2d\"> </span>jest <span class=\"_ _2d\"> </span>pr<span class=\"ff2\">awdopodobne,<span class=\"_ _4\"></span> </span>i\u017c<span class=\"ff2 ls0\"> <span class=\"ff3\">osi\u0105gn\u0105 zysk do</span> <span class=\"ff3\">opodatkowani<span class=\"_ _4\"></span>a, kt\u00f3ry pozwoli na </span></span>potr\u0105cenie ujemn<span class=\"_ _4\"></span>ych r\u00f3\u017cnic prz<span class=\"_ _6\"></span>ej\u015bciowych.<span class=\"ff2\"> </span>Sp\u00f3\u0142ki <span class=\"_ _1a\"> </span>Grupy <span class=\"_ _1a\"> </span>Kapita\u0142owej, <span class=\"_ _1a\"> </span>kt\u00f3re <span class=\"_ _1a\"> </span>historycznie<span class=\"_ _4\"></span> generowa\u0142y <span class=\"_ _11\"> </span>st<span class=\"ff2\">raty <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span></span>kt\u00f3rych <span class=\"_ _11\"> </span>projekcje <span class=\"_ _15\"> </span>finansow<span class=\"_ _4\"></span>e nie <span class=\"ff3\">przewiduj\u0105</span> <span class=\"_ _4\"></span><span class=\"ff3\">osi\u0105gni\u0119cia<span class=\"ff2\"> z<span class=\"_ _4\"></span>ysku <span class=\"ls1c\">do</span> opoda<span class=\"_ _4\"></span>tkowania </span></span>umo\u017cliwiaj\u0105cego <span class=\"_ _16\"> </span>potr\u0105cenie <span class=\"_ _16\"> </span>ujemnych <span class=\"_ _16\"> </span>r\u00f3\u017cnic prz<span class=\"ff3\">ej\u015bciowych,</span> <span class=\"_ _4\"></span>nie <span class=\"ff3\">rozpoznaj\u0105 <span class=\"_ _14\"> </span>w <span class=\"_ _d\"> </span>swoich <span class=\"_ _c\"> </span>ksi\u0119gach </span>rachunkowych <span class=\"_ _1a\"> </span>aktyw\u00f3w <span class=\"_ _1e\"> </span>z<span class=\"ff2\"> </span>tytu\u0142u <span class=\"_ _1e\"> </span>odroczonego<span class=\"_ _4\"></span> podatku dochod<span class=\"_ _4\"></span>owego. Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Istnienie wsp<span class=\"_ _4\"></span>\u00f3\u0142kontroli<span class=\"ff1\"> </span>Grupa <span class=\"_ _3\"></span>Kapita\u0142owa <span class=\"_ _3\"></span>kwalifikuje <span class=\"_ _f\"></span>jako <span class=\"_ _f\"></span>wsp\u00f3lne <span class=\"_ _3\"></span>przedsi\u0119wzi\u0119cie <span class=\"_ _3\"></span>zgodnie <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>MSSF <span class=\"_ _f\"></span>11 <span class=\"_ _3\"></span>sp\u00f3\u0142k\u0119 <span class=\"_ _f\"></span>Sierra <span class=\"_ _3\"></span>Gorda<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span></span>S.C.M. <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>siedzib\u0105 w <span class=\"ff3\">Chile, <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>kt\u00f3rej <span class=\"_ _11\"> </span>udzia\u0142 <span class=\"_ _15\"> </span>kapita\u0142ow<span class=\"_ _4\"></span>y <span class=\"_ _15\"> </span>KGHM <span class=\"_ _11\"> </span>INTERNATIONA<span class=\"_ _4\"></span>L <span class=\"_ _11\"> </span>LTD. <span class=\"_ _15\"> </span>wynosi <span class=\"_ _11\"> </span>55%. <span class=\"_ _15\"> </span>Kwalifikacji <span class=\"_ _10\"> </span>Sierra <span class=\"_ _15\"> </span>Gorda <span class=\"_ _11\"> </span>S.C.M. </span>do<span class=\"ls0\"> <span class=\"ff3\">kategorii <span class=\"_ _11\"> </span>wsp\u00f3lnych <span class=\"_ _15\"> </span>przedsi\u0119wzi\u0119\u0107, <span class=\"_ _11\"> </span>mimo <span class=\"_ _15\"> </span>55% <span class=\"_ _15\"> </span>udzia\u0142u <span class=\"_ _15\"> </span>Grupy <span class=\"_ _15\"> </span>Kapita\u0142owej, <span class=\"_ _11\"> </span>dokonano <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>podstawie <span class=\"_ _15\"> </span>analizy </span></span>warunk\u00f3w <span class=\"_ _f\"></span>porozumie\u0144 <span class=\"_ _f\"></span>pomi\u0119dzy<span class=\"ff2\"> <span class=\"_ _0\"></span></span>stronami <span class=\"_ _f\"></span>oraz <span class=\"_ _0\"></span>ustale\u0144 <span class=\"_ _f\"></span>umownych, <span class=\"_ _f\"></span>kt\u00f3re <span class=\"_ _0\"></span>wskaza\u0142y <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>sprawowanie <span class=\"_ _f\"></span>wsp\u00f3\u0142kontroli. Zgodnie <span class=\"_ _3\"></span>z <span class=\"ff3\">war<span class=\"_ _4\"></span>unkami porozumie\u0144 <span class=\"_ _3\"></span>wszystkie istotne <span class=\"_ _3\"></span>dzia\u0142ania Sie<span class=\"_ _3\"></span>rra Gorda <span class=\"_ _3\"></span>S.C.M. <span class=\"_ _3\"></span>wymagaj\u0105 jednomy\u015blnej <span class=\"_ _3\"></span>zgody obu </span>w\u0142a\u015bcicieli. <span class=\"_ _11\"> </span>W<span class=\"ff2\"> </span>powo\u0142ywanej <span class=\"_ _11\"> </span>Radzie <span class=\"_ _15\"> </span>w\u0142a\u015bcicieli <span class=\"_ _11\"> </span>Grupa <span class=\"_ _15\"> </span>oraz <span class=\"_ _11\"> </span>pozostali <span class=\"_ _15\"> </span>w\u0142a\u015bciciele <span class=\"_ _11\"> </span>maj\u0105 <span class=\"_ _15\"> </span>po <span class=\"_ _15\"> </span>trzech <span class=\"_ _11\"> </span>cz\u0142onk\u00f3w. <span class=\"_ _11\"> </span>Rada w\u0142a\u015bcicieli <span class=\"_ _14\"> </span>podejmuj<span class=\"_ _4\"></span>e <span class=\"_ _14\"> </span>decyzje <span class=\"_ _14\"> </span>strategiczn<span class=\"_ _4\"></span>e <span class=\"_ _14\"> </span>i<span class=\"ff2\"> </span>sprawuje <span class=\"_ _14\"> </span>nadz\u00f3r <span class=\"_ _15\"> </span>nad <span class=\"_ _14\"> </span>ich <span class=\"_ _c\"> </span>wykonaniem. <span class=\"_ _14\"> </span>Za<span class=\"_ _4\"></span>twierdza <span class=\"_ _15\"> </span>r\u00f3wnie\u017c <span class=\"_ _14\"> </span>sk\u0142<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>d najwy\u017cszej <span class=\"_ _3\"></span>kadry <span class=\"_ _3\"></span>menad\u017cerskiej. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>okresie <span class=\"_ _3\"></span>sprawozdawczym <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>uleg\u0142y <span class=\"_ _3\"></span>zmianie <span class=\"_ _3\"></span>postanowienia, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _3\"></span>by\u0142y <span class=\"_ _3\"></span>podsta<span class=\"_ _3\"></span>w\u0105 kwalifikacji inwes<span class=\"_ _4\"></span>tycji do kat<span class=\"_ _4\"></span>egorii wsp\u00f3ln<span class=\"_ _4\"></span>ych przedsi<span class=\"_ _4\"></span>\u0119wzi\u0119\u0107.<span class=\"ff2\"> </span>Zgodnie <span class=\"_ _3\"></span>z os\u0105dem <span class=\"_ _3\"></span>Grupy, <span class=\"_ _3\"></span>po\u017cyczki udzielone <span class=\"_ _3\"></span>wsp\u00f3lnemu <span class=\"_ _3\"></span>przeds<span class=\"_ _4\"></span>i\u0119wzi\u0119ciu <span class=\"_ _3\"></span><span class=\"ff2\">Sierra Gorda <span class=\"_ _3\"></span>S.C.M. <span class=\"_ _3\"></span></span>nie <span class=\"_ _3\"></span>spe\u0142niaj\u0105 kryteri\u00f3w uznania  za  inwestycj\u0119  netto  we  wsp\u00f3lne  przedsi\u0119<span class=\"_ _4\"></span>wzi\u0119cie  <span class=\"ff2\">z </span>uwagi  na  to,  \u017ce  rozliczenie  po\u017cyczek  jest  planowane i <span class=\"ff3\">prawdopodobn<span class=\"_ _4\"></span>e w daj\u0105cej si\u0119 p<span class=\"_ _4\"></span>rzewidzie\u0107 pr<span class=\"_ _4\"></span>zysz\u0142o\u015bci.<span class=\"ff2\"> </span></span>Zasady <span class=\"ff4\">rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania,  za\u0142<span class=\"_ _4\"></span>o\u017cenia i <span class=\"_ _4\"></span>os\u0105dy<span class=\"ff1\"> </span>Po\u017cyczki <span class=\"_ _2d\"> </span>udzielone <span class=\"_ _2d\"> </span>Sierra<span class=\"_ _4\"></span> <span class=\"_ _2d\"> </span>Gorda <span class=\"_ _2d\"> </span>S.C.M.<span class=\"ff2\"> <span class=\"_ _2d\"> </span></span>zo<span class=\"_ _3\"></span>sta\u0142<span class=\"_ _4\"></span>y za<span class=\"ls0\">kwalifikowane <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>aktyw<span class=\"ff3\">\u00f3</span>w <span class=\"_ _14\"> </span>finansowych <span class=\"_ _14\"> </span>dotkni<span class=\"ff3\">\u0119</span>tych<span class=\"_ _4\"></span> </span>utrat<span class=\"ff3\">\u0105</span> <span class=\"_ _f\"></span>warto<span class=\"ff3\">\u015b</span>ci <span class=\"_ _0\"></span>ze <span class=\"_ _f\"></span>wzgl<span class=\"ff3\">\u0119</span>du <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>wysokie <span class=\"_ _0\"></span>ryzyko <span class=\"_ _f\"></span>kredytowe na  moment  pocz<span class=\"ff3\">\u0105<span class=\"_ _4\"></span><span class=\"ff2\">tkowego  uj<span class=\"ff3\">\u0119</span>c<span class=\"_ _4\"></span>ia  <span class=\"ff3\">(POC<span class=\"_ _4\"></span>I).  Po\u017cyczki  P<span class=\"_ _4\"></span>OCI </span></span></span>wyceniane <span class=\"_ _13\"> </span>s\u0105 <span class=\"_ _13\"> </span>we<span class=\"_ _3\"></span>d\u0142u<span class=\"_ _4\"></span>g <span class=\"_ _13\"> </span>zamortyzowanego <span class=\"_ _13\"> </span>kosztu <span class=\"_ _13\"> </span>przy zastosowaniu <span class=\"_ _1f\"> </span>metody <span class=\"_ _1d\"> </span>efekty<span class=\"_ _4\"></span>wnej <span class=\"_ _1f\"> </span>stopy <span class=\"_ _1d\"> </span>procentowej skorygowanej <span class=\"_ _15\"> </span>o <span class=\"_ _14\"> </span>ryzyko <span class=\"_ _15\"> </span>kredytowe <span class=\"_ _14\"> </span>przy <span class=\"_ _14\"> </span>wykorzystani<span class=\"_ _4\"></span>u analizy <span class=\"_ _11\"> </span>scenariuszowej <span class=\"_ _15\"> </span>i <span class=\"_ _11\"> </span>dost\u0119pnych <span class=\"_ _15\"> </span>wolnych <span class=\"_ _11\"> </span>\u015brodk\u00f3w pieni\u0119\u017cnych Sierr<span class=\"_ _4\"></span>a Gorda <span class=\"_ _4\"></span>S.C.M.<span class=\"ff2\"> </span>W<span class=\"ff3\">arunki <span class=\"_ _22\"> </span>sp\u0142aty <span class=\"_ _22\"> </span>po\u017cycz<span class=\"_ _4\"></span>ek <span class=\"_ _22\"> </span>udzielonych <span class=\"_ _22\"> </span>na <span class=\"_ _1d\"> </span>finansowanie </span>operacji <span class=\"_ _0\"> </span>zagranicznych, <span class=\"_ _0\"></span>w <span class=\"ff3\">tym <span class=\"_ _1\"> </span>przewidywane <span class=\"_ _0\"> </span>terminy <span class=\"_ _1\"> </span>sp\u0142aty</span>, zosta\u0142y <span class=\"_ _17\"> </span>okre\u015blone <span class=\"_ _17\"> </span>w <span class=\"_ _17\"> </span>poszczeg\u00f3lnych <span class=\"_ _17\"> </span>umowach. <span class=\"_ _17\"> </span><span class=\"ff2\">Zgodnie </span>z <span class=\"ff3\">warunka<span class=\"_ _4\"></span>mi  umowy, <span class=\"_ _10\"> </span>kwota <span class=\"_ _10\"> </span>g\u0142\u00f3wna  i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>odse<span class=\"_ _4\"></span>tki  p\u0142<span class=\"_ _3\"></span>atne  s\u0105 <span class=\"_ _19\"> </span>na </span>\u017c\u0105danie, <span class=\"_ _11\"> </span>nie <span class=\"_ _15\"> </span>p\u00f3\u017aniej <span class=\"_ _11\"> </span>jednak <span class=\"_ _15\"> </span>ni\u017c <span class=\"_ _11\"> </span>do<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"lse\">15</span> grud<span class=\"_ _4\"></span>nia <span class=\"_ _11\"> </span>2024 <span class=\"_ _15\"> </span>r. <span class=\"_ _15\"> </span>Ze </span>wzgl\u0119du  na <span class=\"_ _12\"> </span>brak  ocz<span class=\"_ _4\"></span>ekiwanej <span class=\"_ _12\"> </span>sp\u0142aty  po\u017cy<span class=\"_ _4\"></span>czki  w <span class=\"_ _12\"> </span>umownym<span class=\"_ _4\"></span> terminie  w  ci\u0105gu  12  miesi\u0119cy  od <span class=\"_ _10\"> </span>dnia  zako\u0144czenia  okresu<span class=\"_ _4\"></span> sprawozdawcz<span class=\"_ _4\"></span>ego, <span class=\"_ _1\"> </span><span class=\"ff3\">a <span class=\"_ _2\"> </span>tak\u017ce <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>uwagi <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>fakt, <span class=\"_ _2\"> </span>\u017ce <span class=\"_ _1\"> </span>ka\u017cda <span class=\"_ _1\"> </span>sp\u0142<span class=\"_ _3\"></span>ata<span class=\"_ _4\"></span> </span>wymaga <span class=\"_ _10\"> </span>zgody  obu <span class=\"_ _11\"> </span>partner\u00f3<span class=\"_ _4\"></span>w<span class=\"ff2\"> <span class=\"_ _10\"> </span></span>wsp\u00f3lnego <span class=\"_ _10\"> </span>przedsi\u0119wz<span class=\"_ _4\"></span>i\u0119cia<span class=\"ff2 ls2c\">, </span>a <span class=\"ff3\">takich <span class=\"_ _10\"> </span>zg\u00f3d <span class=\"_ _11\"> </span>ni<span class=\"_ _3\"></span>e <span class=\"_ _10\"> </span>by\u0142o <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>dzie<span class=\"_ _3\"></span>\u0144 <span class=\"_ _10\"> </span>bilansowy</span> <span class=\"_ _11\"> </span><span class=\"ff3\">oraz <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>dzie\u0144 </span>podpisania <span class=\"_ _c\"> </span>skonsolidowanego <span class=\"_ _14\"> </span>sprawozdania <span class=\"_ _d\"> </span>finansowego, Grupa <span class=\"_ _24\"> </span>prezentuje <span class=\"_ _2b\"> </span>saldo <span class=\"_ _24\"> </span>po<span class=\"_ _3\"></span>\u017cyczki <span class=\"_ _24\"> </span>jako <span class=\"_ _2b\"> </span>nale\u017cno\u015b\u0107<span class=\"_ _4\"></span> d\u0142ugoterminow\u0105. <span class=\"_ _1\"> </span><span class=\"ff2 lsf\">Ze<span class=\"_ _3\"></span><span class=\"ls0\"> <span class=\"_ _2\"> </span></span></span>wzgl\u0119du<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>implementacj\u0119 <span class=\"_ _1\"> </span>MSSF <span class=\"_ _2\"> </span>9,  <span class=\"ff2\">na<span class=\"_ _4\"></span> </span>dzie\u0144 <span class=\"_ _1c\"> </span>1 <span class=\"_ _1c\"> </span>stycznia <span class=\"_ _1c\"> </span>2018 <span class=\"_ _16\"> </span>r. <span class=\"_ _1c\"> </span>oszacowano <span class=\"_ _16\"> </span>oczekiwan\u0105 niezdyskontowa<span class=\"_ _4\"></span>n\u0105 <span class=\"_ _1b\"> </span>strat<span class=\"_ _4\"></span>\u0119 <span class=\"_ _1b\"> </span>kr<span class=\"_ _4\"></span>edytow\u0105 <span class=\"_ _1b\"> </span>na <span class=\"_ _18\"> </span>moment pocz\u0105tkoweg<span class=\"_ _4\"></span>o uj\u0119cia <span class=\"_ _3\"></span>w kwocie 6<span class=\"ff2\"> <span class=\"lse\">105</span> mln PLN <span class=\"_ _3\"></span>(1 754 mln USD </span>przeliczone <span class=\"_ _1\"> </span>kursem <span class=\"_ _1\"> </span>NBP <span class=\"_ _1\"> </span>USD/PLN <span class=\"_ _2\"> </span>3,4813 <span class=\"_ _1\"> </span>z dnia <span class=\"_ _1\"> </span>2<span class=\"_ _3\"></span>9 <span class=\"_ _1\"> </span>grudnia 2017 <span class=\"_ _3\"></span>r.). <span class=\"_ _0\"></span>Na <span class=\"_ _f\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _f\"></span>grudnia <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>r. <span class=\"_ _0\"></span>powy\u017csza <span class=\"_ _f\"></span>kwota <span class=\"_ _f\"></span>uleg\u0142a w <span class=\"ff3\">ca\u0142o\u015bci <span class=\"_ _c\"> </span>odwr\u00f3ceniu. <span class=\"_ _14\"> </span>N<span class=\"_ _3\"></span>a <span class=\"_ _c\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>31 <span class=\"_ _c\"> </span>grud<span class=\"_ _3\"></span></span>nia <span class=\"_ _c\"> </span>2023 <span class=\"_ _14\"> </span>r. <span class=\"_ _d\"> </span>nie wyst\u0119puj\u0105 <span class=\"_ _1a\"> </span>oczekiwane <span class=\"_ _1e\"> </span>straty<span class=\"_ _4\"></span> <span class=\"_ _1a\"> </span>kredytowe <span class=\"_ _1e\"> </span>na <span class=\"_ _1e\"> </span>moment<span class=\"_ _4\"></span> pocz\u0105tkoweg<span class=\"_ _4\"></span>o uj\u0119cia.<span class=\"ff2\"> </span>Sp\u0142aty<span class=\"ff2\"> z</span>ad\u0142u\u017cenia prz<span class=\"_ _4\"></span>ez Sierra Gorda S.C.M. uza<span class=\"_ _4\"></span>le\u017cnione <span class=\"ls26\">s\u0105</span><span class=\"ff2\"> od </span>sytuacji finans<span class=\"_ _4\"></span>owej <span class=\"ff3\">tej sp\u00f3\u0142ki. W 202<span class=\"_ _4\"></span>2 r. mia\u0142y miejsce sp\u0142aty <span class=\"_ _4\"></span>w </span>\u0142\u0105cznej <span class=\"_ _1\"> </span>kwocie <span class=\"_ _1\"> </span>193<span class=\"ff2\"> mln <span class=\"_ _1\"> </span>USD <span class=\"_ _1\"> </span>(789 <span class=\"_ _1\"> </span>mln <span class=\"_ _1\"> </span>PLN). <span class=\"_ _2\"> </span>W <span class=\"_ _1\"> </span>roku <span class=\"_ _1\"> </span>2023 <span class=\"_ _1\"> </span>r. </span>nast\u0105pi\u0142y <span class=\"_ _3\"></span>kolejne p\u0142<span class=\"_ _3\"></span>atno\u015bc<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>\u0142\u0105cznej <span class=\"_ _3\"></span>kwocie <span class=\"_ _3\"></span>39 <span class=\"_ _3\"></span>mln <span class=\"_ _3\"></span>USD <span class=\"_ _3\"></span>(163 mln <span class=\"_ _1f\"> </span>PLN). <span class=\"_ _1f\"> </span>Z uwagi <span class=\"_ _17\"> </span>na <span class=\"_ _1f\"> </span>to, <span class=\"_ _1f\"> </span><span class=\"ff3\">\u017ce <span class=\"_ _1f\"> </span>rozliczenie <span class=\"_ _1f\"> </span>po\u017cyczki <span class=\"_ _17\"> </span>jest </span>planowane <span class=\"_ _1f\"> </span>i <span class=\"ff3\">prawdopod<span class=\"_ _4\"></span>obne <span class=\"_ _1f\"> </span>w <span class=\"_ _1f\"> </span>daj\u0105cej <span class=\"_ _1d\"> </span>si\u0119 <span class=\"_ _1f\"> </span>przewidzie\u0107 </span>przysz\u0142o\u015bci, <span class=\"_ _2f\"> </span>po\u017cyczka <span class=\"_ _2f\"> </span>t<span class=\"_ _3\"></span>a <span class=\"_ _2f\"> </span>nie <span class=\"_ _32\"> </span>stanowi <span class=\"_ _32\"> </span>inwestycji <span class=\"_ _2f\"> </span>netto w rozumieniu <span class=\"_ _4\"></span>MSR 21.15.  Grupa <span class=\"_ _f\"></span>przeprowadzi\u0142a <span class=\"_ _3\"></span>wycen\u0119 <span class=\"_ _f\"></span>po\u017cyczki <span class=\"_ _f\"></span>zgodnie <span class=\"_ _f\"></span>z<span class=\"ff2\"> wymogami </span>MSSF <span class=\"_ _16\"> </span>9.5.5.1<span class=\"_ _4\"></span>7. <span class=\"_ _23\"> </span>Dla <span class=\"_ _16\"> </span>oszacowa<span class=\"_ _4\"></span>nia <span class=\"_ _23\"> </span>oczekiwanych <span class=\"_ _23\"> </span>strat kredytowych <span class=\"_ _17\"> </span>wykorzystano <span class=\"_ _1f\"> </span>an<span class=\"_ _4\"></span>aliz\u0119 <span class=\"_ _1f\"> </span>scenariusz<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _1f\"> </span>(MSSF<span class=\"_ _4\"></span> 9.5.5.18) <span class=\"_ _1\"> </span>obejmuj\u0105c\u0105 <span class=\"_ _2\"> </span>za\u0142o\u017cenia <span class=\"_ _0\"></span>Grupy <span class=\"_ _2\"> </span>odno\u015bnie <span class=\"_ _1\"> </span>sp\u0142acalno\u015bci udzielonej <span class=\"_ _1a\"> </span>po\u017cyczki. <span class=\"_ _1a\"> </span>Analiz\u0119 <span class=\"_ _1a\"> </span>sce<span class=\"_ _3\"></span>nariusz<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _1a\"> </span>oparto <span class=\"_ _1a\"> </span>o przep\u0142ywy <span class=\"_ _d\"> </span>pieni\u0119\u017cne <span class=\"_ _c\"> </span>Sierra <span class=\"_ _d\"> </span>Gorda <span class=\"_ _d\"> </span>S.C.M. <span class=\"_ _d\"> </span><span class=\"ff2\">oszacowane <span class=\"_ _d\"> </span>w </span>oparciu <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>aktualne <span class=\"_ _14\"> </span>\u015bcie\u017cki <span class=\"_ _15\"> </span>rynkowych <span class=\"_ _15\"> </span>prognoz <span class=\"_ _14\"> </span>cenowych metali, <span class=\"_ _1e\"> </span>kt\u00f3re <span class=\"_ _1e\"> </span>nast\u0119pnie <span class=\"_ _1e\"> </span>zosta\u0142y <span class=\"_ _1e\"> </span>zdyskontowane<span class=\"ff2\"> <span class=\"_ _1e\"> </span>przy </span>zastosowaniu <span class=\"_ _f\"></span>efektywnej <span class=\"_ _0\"></span>stopy <span class=\"_ _0\"></span>procentow<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>skorygowanej <span class=\"_ _f\"></span>o ryzyko <span class=\"_ _2f\"> </span>kredytowe, <span class=\"_ _22\"> </span>ustalonej <span class=\"_ _2f\"> </span>przy <span class=\"_ _2f\"> </span>pocz\u0105tkowym <span class=\"_ _2f\"> </span>uj\u0119ciu po\u017cyczki zgodni<span class=\"_ _4\"></span>e z MSSF 9.B5<span class=\"_ _4\"></span>.5.45 <span class=\"_ _4\"></span>na<span class=\"ff2\"> poziomie 6,42%. </span>Pozosta\u0142e <span class=\"_ _1d\"> </span>istotne <span class=\"_ _1f\"> </span>za\u0142o\u017cenia <span class=\"_ _1f\"> </span>wykorzystane <span class=\"_ _1d\"> </span>przy <span class=\"_ _1f\"> </span>wycenie po\u017cyczki dotycz\u0105<span class=\"_ _4\"></span>:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">prawdopod<span class=\"_ _4\"></span>obie\u0144stwa real<span class=\"_ _4\"></span>izacji poszcz<span class=\"_ _4\"></span>eg\u00f3lnych </span></span>scenariuszy wyc<span class=\"_ _4\"></span>eny, \u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">poziomu pr<span class=\"_ _4\"></span>odukcji, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">poziomu koszt<span class=\"_ _4\"></span>\u00f3w,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">poziomu na<span class=\"_ _4\"></span>k\u0142ad\u00f3w inwest<span class=\"_ _4\"></span>ycyjnych,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">finansowania <span class=\"_ _4\"></span>zewn\u0119trzne<span class=\"_ _4\"></span>go Sierra<span class=\"_ _4\"></span> <span class=\"ff2\">Gorda S.C.M., </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">formy i p<span class=\"_ _4\"></span>oziomu finans<span class=\"_ _4\"></span>owania w<span class=\"_ _4\"></span>\u0142a\u015bcicielskiego S<span class=\"_ _4\"></span>ierra </span></span>Gorda S.C.M., \u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">opodatkowania<span class=\"_ _4\"></span> na pozi<span class=\"_ _4\"></span>omie Sierra<span class=\"_ _4\"></span> Gorda S.C.M., </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">dystrybucji \u015br<span class=\"_ _4\"></span>odk\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych<span class=\"_ _4\"></span>. <span class=\"ff2\"> </span></span></span>Przysz\u0142a realiza<span class=\"_ _4\"></span>cja za\u0142o\u017ce\u0144 b\u0105d\u017a jej br<span class=\"_ _4\"></span>ak zale\u017ce\u0107 b\u0119d\u0105 od wielu<span class=\"_ _4\"></span> czynnik\u00f3w <span class=\"_ _0\"></span><span class=\"ff2\">makroekon<span class=\"_ _4\"></span>omicznyc<span class=\"_ _4\"></span>h, <span class=\"_ _0\"></span>operacyjnych, <span class=\"_ _f\"></span>finansowych </span>oraz <span class=\"_ _0\"></span>uzgodnie\u0144 <span class=\"_ _0\"></span>pomi<span class=\"_ _4\"></span>\u0119dzy <span class=\"_ _0\"></span>partnerami <span class=\"_ _f\"></span>JV <span class=\"_ _0\"> </span>(analiza <span class=\"_ _0\"></span>wra\u017cliwo\u015bci warto\u015bci bilans<span class=\"_ _4\"></span>owej po\u017cyczki <span class=\"_ _4\"></span>w Nocie 7<span class=\"_ _4\"></span>.5.2.4).<span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Za\u0142o\u017cenia <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>oszacowania <span class=\"_ _f\"></span>przyj\u0119te <span class=\"_ _f\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wyceny <span class=\"_ _0\"></span>do <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _f\"></span>instrument\u00f3w <span class=\"_ _f\"></span>pochodnych <span class=\"_ _f\"></span>przedstawiono <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>Nocie 7 <span class=\"ff3\">.1, w <span class=\"_ _3\"></span>punkcie \u201e<span class=\"ff1\"> </span>Metody <span class=\"_ _3\"></span>oraz techniki wyceny <span class=\"_ _3\"></span>wykorzystan<span class=\"_ _4\"></span>e przez G<span class=\"_ _3\"></span>rup\u0119 Kapita\u0142ow\u0105 przy ust<span class=\"_ _3\"></span>alaniu warto\u015bci godziwych </span>poszczeg\u00f3lnych <span class=\"_ _4\"></span>kategorii a<span class=\"_ _4\"></span>ktyw\u00f3w finanso<span class=\"_ _4\"></span>wych lub z<span class=\"_ _4\"></span>obowi\u0105za\u0144 <span class=\"_ _4\"></span>finansowych\u201d<span class=\"_ _4\"></span>  oraz w <span class=\"_ _4\"></span>tabelach w <span class=\"_ _4\"></span>Nocie 7.2 poni\u017cej<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Warto\u015b\u0107 <span class=\"_ _14\"> </span>godziw\u0105 <span class=\"_ _15\"> </span>akcji <span class=\"_ _14\"> </span>nie<span class=\"_ _3\"></span>not<span class=\"_ _4\"></span>owanych <span class=\"_ _15\"> </span>i <span class=\"_ _c\"> </span>udzia\u0142\u00f3w <span class=\"_ _14\"> </span>ustala <span class=\"_ _14\"> </span>si\u0119 <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>zastosowaniem <span class=\"_ _15\"> </span>wyceny <span class=\"_ _14\"> </span>maj\u0105tkowej <span class=\"_ _15\"> </span>wg <span class=\"_ _c\"> </span>metody skorygowanych aktyw\u00f3w n<span class=\"_ _4\"></span>etto. Zastosowanie tej metody wynika<span class=\"_ _4\"></span> ze specyfiki aktyw\u00f3w sp\u00f3\u0142ek, kt\u00f3rych udzia\u0142y podlegaj\u0105 wycenie. <span class=\"_ _15\"> </span>Do <span class=\"_ _14\"> </span>wyceny <span class=\"_ _15\"> </span>zosta\u0142y <span class=\"_ _15\"> </span>wykorzystane <span class=\"_ _15\"> </span>dane <span class=\"_ _14\"> </span>we<span class=\"_ _3\"></span>j\u015bciow<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>inne <span class=\"_ _14\"> </span>ni\u017c <span class=\"_ _14\"> </span>pochodz\u0105<span class=\"_ _4\"></span>ce <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>aktywnego <span class=\"_ _15\"> </span>rynku, <span class=\"_ _14\"> </span>kt\u00f3re <span class=\"_ _15\"> </span>s\u0105 obserwowalne <span class=\"_ _1\"> </span>(np. <span class=\"_ _2\"> </span>ceny <span class=\"_ _1\"> </span>transakcyjne <span class=\"_ _1\"> </span>nieruchomo\u015bc<span class=\"_ _4\"></span>i <span class=\"_ _2\"> </span>podobny<span class=\"_ _4\"></span>ch <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>nieruchomo\u015bci <span class=\"_ _1\"> </span>b\u0119d\u0105cych <span class=\"_ _1\"> </span>przedmiotem <span class=\"_ _1\"> </span>wyceny, rynkowe stopy pr<span class=\"_ _4\"></span>ocentow<span class=\"_ _4\"></span>e obligacji <span class=\"_ _4\"></span>Skarbu Pa\u0144stwa <span class=\"_ _4\"></span>i lokat termi<span class=\"_ _4\"></span>nowych w <span class=\"_ _4\"></span>instytucjach fina<span class=\"_ _4\"></span>nsowy<span class=\"ff2\">ch, stopa dysk<span class=\"_ _4\"></span>ontowa </span>wolna od ryzyka<span class=\"_ _4\"></span> publikowana <span class=\"_ _4\"></span>przez Eur<span class=\"_ _4\"></span>opejski Urz\u0105d Nadz<span class=\"_ _4\"></span>oru Ubezpie<span class=\"_ _4\"></span>cze\u0144 i Pracown<span class=\"_ _4\"></span>iczych Prog<span class=\"_ _4\"></span>ram\u00f3w Emerytal<span class=\"_ _4\"></span>nych).<span class=\"ff2\"> </span>Warto\u015b\u0107 <span class=\"_ _3\"></span>godziw\u0105 akcji <span class=\"_ _f\"></span>notowan<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>gie\u0142dzi<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>ustala <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>oparciu o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>kurs zamkni\u0119cia <span class=\"_ _3\"></span>notowa\u0144 <span class=\"_ _3\"></span>akcji na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>ko\u0144cz\u0105cy okres sprawozdawcz<span class=\"_ _4\"></span>y. Warto\u015b\u0107 <span class=\"_ _1\"> </span>go<span class=\"_ _3\"></span>dziwa <span class=\"_ _1\"> </span>po\u017cyczki <span class=\"_ _1\"> </span>ustalana <span class=\"_ _1\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _1\"> </span>jako <span class=\"_ _2\"> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>bie\u017c\u0105ca <span class=\"_ _1\"> </span>przysz\u0142ych <span class=\"_ _2\"> </span>przep\u0142yw\u00f3w <span class=\"_ _1\"> </span>pieni\u0119\u017cnych <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>uwzgl\u0119dnieniem zmiany czynnik<span class=\"_ _4\"></span>\u00f3w ryzyka r<span class=\"_ _4\"></span>ynkowego i kr<span class=\"_ _4\"></span>edytowego w tra<span class=\"_ _4\"></span>kcie \u017cyci<span class=\"_ _4\"></span>a po\u017cyczki.<span class=\"_ _3c\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania za\u0142o\u017ce<span class=\"_ _4\"></span>nia i <span class=\"_ _4\"></span>os\u0105dy<span class=\"ff1\"> <span class=\"_ _35\"> </span> </span>W <span class=\"_ _1e\"> </span>po<span class=\"_ _3\"></span>zycji <span class=\"_ _1e\"> </span>inne <span class=\"_ _23\"> </span>instrum<span class=\"_ _4\"></span>enty <span class=\"_ _1e\"> </span>finansowe <span class=\"_ _23\"> </span>wycenian<span class=\"_ _4\"></span>e w <span class=\"ff3\">zamortyzowa<span class=\"_ _4\"></span>nym koszcie wykazuje si\u0119 aktywa finansowe </span>przeznaczone <span class=\"_ _22\"> </span>na <span class=\"_ _22\"> </span>pokryci<span class=\"_ _4\"></span>e <span class=\"_ _22\"> </span>koszt\u00f3w <span class=\"_ _22\"> </span>likwidacji <span class=\"_ _22\"> </span>kopal\u0144<span class=\"_ _4\"></span> (zasady <span class=\"_ _d\"> </span><span class=\"ff3\">rachunkowo\u015bci <span class=\"_ _d\"> </span>w</span> <span class=\"ff3\">zakresie <span class=\"_ _13\"> </span>obowi\u0105zku <span class=\"_ _d\"> </span>likwidacji<span class=\"_ _4\"></span> </span>kopal\u0144 <span class=\"_ _c\"> </span>przedstawion<span class=\"_ _4\"></span>o <span class=\"_ _c\"> </span>w <span class=\"_ _c\"> </span>N<span class=\"_ _3\"></span>oci<span class=\"_ _4\"></span>e <span class=\"_ _c\"> </span>9.4) <span class=\"_ _c\"> </span>oraz <span class=\"_ _c\"> </span>inne <span class=\"_ _d\"> </span>aktywa finansowe nie z<span class=\"_ _4\"></span>aklasyfikowan<span class=\"_ _4\"></span>e do poz<span class=\"_ _4\"></span>osta\u0142ych poz<span class=\"_ _4\"></span>ycji.<span class=\"ff2\"> </span>Aktywa <span class=\"_ _22\"> </span>zaliczone <span class=\"_ _2f\"> </span>zgodnie <span class=\"_ _22\"> </span>z <span class=\"_ _2f\"> </span>MSSF <span class=\"_ _2f\"> </span>9 <span class=\"_ _2f\"> </span>do <span class=\"_ _2f\"> </span>kategorii<span class=\"_ _4\"></span> \u201ewyceniane <span class=\"_ _32\"> </span>w<span class=\"ff2\"> </span>zamortyzowany<span class=\"_ _4\"></span>m <span class=\"_ _32\"> </span>koszcie\u201d <span class=\"_ _e\"> </span>ujmuje <span class=\"_ _32\"> </span>si\u0119 pocz\u0105tkowo<span class=\"ff2\">  w </span>war<span class=\"_ _4\"></span>to\u015bci  godziwej  skoryg<span class=\"_ _4\"></span>owanej  o  koszty transakcyjne, <span class=\"_ _15\"> </span>kt\u00f3re <span class=\"_ _c\"> </span>mo\u017cna <span class=\"_ _15\"> </span>bezpo\u015brednio <span class=\"_ _14\"> </span>przypisa\u0107 <span class=\"_ _14\"> </span>do nabycia  tych <span class=\"_ _10\"> </span>aktyw\u00f3w  o<span class=\"_ _3\"></span>raz  wycenia  na <span class=\"_ _10\"> </span>dzie\u0144 <span class=\"_ _10\"> </span>ko\u0144cz\u0105cy okres <span class=\"_ _10\"> </span>sprawozdawczy <span class=\"_ _10\"> </span>wed\u0142ug <span class=\"_ _11\"> </span>zamortyzowane<span class=\"_ _4\"></span>go <span class=\"_ _10\"> </span>kosztu przy <span class=\"_ _3\"></span>zastosowaniu <span class=\"_ _3\"></span>metody <span class=\"_ _3\"></span>efektywnej stopy <span class=\"_ _f\"></span>procentowej,<span class=\"_ _4\"></span> z <span class=\"ls17\">uw</span><span class=\"ff3\">zgl\u0119dnieniem u<span class=\"_ _4\"></span>traty wart<span class=\"_ _4\"></span>o\u015bci.<span class=\"ff2\"> </span></span>Analiza <span class=\"_ _2\"> </span>wra\u017cliwo\u015bci <span class=\"_ _2\"> </span>na  ryz<span class=\"_ _4\"></span>yko <span class=\"_ _12\"> </span>zmian <span class=\"_ _2\"> </span>st\u00f3<span class=\"_ _3\"></span>p <span class=\"_ _2\"> </span>procentowych<span class=\"_ _4\"></span> \u015brodk\u00f3w <span class=\"_ _1a\"> </span>pieni\u0119\u017cnych <span class=\"_ _1a\"> </span><span class=\"ff2\">zgromadzonych <span class=\"_ _1a\"> </span>na <span class=\"_ _1a\"> </span>rachunku </span>bankowym <span class=\"_ _0\"></span><span class=\"ff3\">Funduszu <span class=\"_ _0\"> </span>L<span class=\"_ _3\"></span>ikwidac<span class=\"_ _4\"></span>ji <span class=\"_ _0\"></span>Zak\u0142adu <span class=\"_ _1\"> </span>G\u00f3rniczego<span class=\"ff2\"> <span class=\"_ _1\"> </span>oraz </span></span>inwestycji <span class=\"_ _3\"></span>w<span class=\"_ _3\"></span> <span class=\"ff3\">d\u0142u\u017cne <span class=\"_ _3\"></span>papiery <span class=\"_ _f\"></span>warto\u015bciowe <span class=\"_ _f\"></span>zaprezentowana<span class=\"_ _4\"></span> </span>zosta\u0142a <span class=\"ff2\">w Noci<span class=\"_ _4\"></span>e 7.5.1.4. </span><div class=\"c w276 h18a gs1230\"><div class=\"t m0 x25 h8 y492 ff4 fs6 fc0 sc0 ls0 ws0\">Wa\u017cne oszacow<span class=\"_ _4\"></span>ania i za\u0142<span class=\"_ _4\"></span>o\u017cenia<span class=\"ff1\"> </span></div></div><div class=\"c w278 h45 gs1231\"><div class=\"t m0 xa1 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w279 h45 gs1232\"><div class=\"t m0 x5 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2022<span class=\"_ _4\"></span> </div></div><div class=\"c w277 hb9 gs1233\"><div class=\"t m0 x39 h8 y109 ff4 fs6 fc2 sc0 ls0 ws0\">Przedzia\u0142y czas<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span></div><div class=\"t m0 x9 h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">w dniach </div></div><div class=\"c w1a9 hb9 gs1234\"><div class=\"t m0 x1e h8 y109 ff1 fs6 fc2 sc0 ls0 ws0\">Procent </div><div class=\"t m0 x1e h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">odpisu* </div></div><div class=\"c w1a9 hb9 gs1235\"><div class=\"t m0 x39 h8 y660 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x126 h8 y33e ff1 fs6 fc2 sc0 ls0 ws0\">brutto </div><div class=\"t m0 x11 h8 y735 ff4 fs6 fc2 sc0 ls0 ws0\">nale\u017cno\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w27a hb9 gs1236\"><div class=\"t m0 x37 h8 y2a6 ff1 fs6 fc2 sc0 ls0 ws0\">Kwota odpi<span class=\"_ _4\"></span>su dla </div><div class=\"t m0 x39 h8 y109 ff4 fs6 fc2 sc0 ls0 ws0\">poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h </div><div class=\"t m0 x67 h8 yca ff4 fs6 fc2 sc0 ls0 ws0\">przedzia\u0142\u00f3w </div><div class=\"t m0 x100 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">czasowych**<span class=\"_ _4\"></span> </div></div><div class=\"c w1a8 hb9 gs1237\"><div class=\"t m0 x1e h8 y109 ff1 fs6 fc2 sc0 ls0 ws0\">Procent </div><div class=\"t m0 x1e h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">odpisu* </div></div><div class=\"c w1a9 hb9 gs1238\"><div class=\"t m0 x39 h8 y660 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x126 h8 y33e ff1 fs6 fc2 sc0 ls0 ws0\">brutto </div><div class=\"t m0 x11 h8 y735 ff4 fs6 fc2 sc0 ls0 ws0\">nale\u017cno\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c waa hb9 gs1239\"><div class=\"t m0 x1e h8 y2a6 ff1 fs6 fc2 sc0 ls0 ws0\">Kwota odpi<span class=\"_ _4\"></span>su dla </div><div class=\"t m0 x19 h8 y109 ff4 fs6 fc2 sc0 ls0 ws0\">poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h </div><div class=\"t m0 x9c h8 yca ff4 fs6 fc2 sc0 ls0 ws0\">przedzia\u0142\u00f3w </div><div class=\"t m0 x51 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">czasowych**<span class=\"_ _4\"></span> </div></div><div class=\"c w277 h43 gs123a\"><div class=\"t m0 x20 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">Nieprzetermin<span class=\"_ _4\"></span>owane </div></div><div class=\"c w1a9 h43 gs123b\"><div class=\"t m0 x19 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">0,1-4,4 </div></div><div class=\"c w1a9 h43 gs123c\"><div class=\"t m0 x51 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">483<span class=\"ls0\"> </span></div></div><div class=\"c w27a h43 gs123d\"><div class=\"t m0 x83 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(2) </div></div><div class=\"c w1a8 h43 gs123e\"><div class=\"t m0 x19 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">0,1-2,7 </div></div><div class=\"c w1a9 h43 gs123f\"><div class=\"t m0 x51 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">401<span class=\"ls0\"> </span></div></div><div class=\"c waa h43 gs1240\"><div class=\"t m0 x68 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(2) </div></div><div class=\"c w277 h43 gs1241\"><div class=\"t m0 x17 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">&lt;1,30) </div></div><div class=\"c w1a9 h43 gs1242\"><div class=\"t m0 x19 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">0,3-9,0 </div></div><div class=\"c w1a9 h43 gs1243\"><div class=\"t m0 x40 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">29<span class=\"ls0\"> </span></div></div><div class=\"c w27a h43 gs1244\"><div class=\"t m0 x83 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(1) </div></div><div class=\"c w1a8 h43 gs1245\"><div class=\"t m0 x19 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">0,2-8,1 </div></div><div class=\"c w1a9 h43 gs1246\"><div class=\"t m0 x40 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">23<span class=\"ls0\"> </span></div></div><div class=\"c waa h43 gs1247\"><div class=\"t m0 x68 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(1) </div></div><div class=\"c w277 h43 gs1248\"><div class=\"t m0 x64 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">&lt;30,60) </div></div><div class=\"c w1a9 h43 gs1249\"><div class=\"t m0 x26 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">5,4-41,4 </div></div><div class=\"c w1a9 h43 gs124a\"><div class=\"t m0 x13 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">9 </div></div><div class=\"c w27a h43 gs124b\"><div class=\"t m0 x83 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(4) </div></div><div class=\"c w1a8 h43 gs124c\"><div class=\"t m0 x26 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">5,5-41,4 </div></div><div class=\"c w1a9 h43 gs124d\"><div class=\"t m0 x13 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c waa h43 gs124e\"><div class=\"t m0 x68 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(1) </div></div><div class=\"c w277 h43 gs124f\"><div class=\"t m0 x64 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">&lt;60,90) </div></div><div class=\"c w1a9 h43 gs1250\"><div class=\"t m0 x20 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">34,1-70,7 </div></div><div class=\"c w1a9 h43 gs1251\"><div class=\"t m0 x4a h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27a h43 gs1252\"><div class=\"t m0 x22 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a8 h43 gs1253\"><div class=\"t m0 x20 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">34,1-72,3 </div></div><div class=\"c w1a9 h43 gs1254\"><div class=\"t m0 x13 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c waa h43 gs1255\"><div class=\"t m0 x81 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w277 h45 gs1256\"><div class=\"t m0 x64 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">Default </div></div><div class=\"c w1a9 h45 gs1257\"><div class=\"t m0 x51 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">100<span class=\"ls0\"> </span></div></div><div class=\"c w1a9 h45 gs1258\"><div class=\"t m0 x40 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">36<span class=\"ls0\"> </span></div></div><div class=\"c w27a h45 gs1259\"><div class=\"t m0 x5b h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(32) </div></div><div class=\"c w1a8 h45 gs125a\"><div class=\"t m0 x51 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">100<span class=\"ls0\"> </span></div></div><div class=\"c w1a9 h45 gs125b\"><div class=\"t m0 x40 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">36<span class=\"ls0\"> </span></div></div><div class=\"c waa h45 gs125c\"><div class=\"t m0 x17 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(35) </div></div><div class=\"c w277 h45 gs125d\"><div class=\"t m0 x83 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">Razem </div></div><div class=\"c w1a9 h45 gs125e\"><div class=\"t m0 x51 h8 yc9 ff1 fs6 fc0 sc0 lsf ws0\">557<span class=\"ls0\"> </span></div></div><div class=\"c w27a h45 gs125f\"><div class=\"t m0 x5b h8 yc9 ff1 fs6 fc0 sc0 ls0 ws0\">(39) </div></div><div class=\"c w1a9 h45 gs1260\"><div class=\"t m0 x51 h8 yc9 ff1 fs6 fc0 sc0 lsf ws0\">466<span class=\"ls0\"> </span></div></div><div class=\"c waa h45 gs1261\"><div class=\"t m0 x17 h8 yc9 ff1 fs6 fc0 sc0 ls0 ws0\">(39) </div></div><div class=\"c w2 h0 gs1262\"><div class=\"t m0 xa8 h4a yd29 ff5 fs3 fc0 sc0 ls0 ws0\">*Prawdopo<span class=\"_ _3\"></span>dobie\u0144stwa <span class=\"_ _3\"></span>niewykon<span class=\"_ _3\"></span>ania <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>reprezentuj\u0105 <span class=\"_ _3\"></span>za<span class=\"_ _3\"></span>kresy <span class=\"_ _3\"></span>kalkulowane <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ndywidualnie <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>sp\u00f3\u0142ki <span class=\"_ _0\"> </span>Grup<span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>Kapita\u0142owej <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>oparciu </div><div class=\"t m0 xa8 h4a yd2a ff5 fs3 fc0 sc0 ls0 ws0\">o <span class=\"_ _1\"> </span>ich <span class=\"_ _1\"> </span>rz<span class=\"_ _3\"></span>eczywiste <span class=\"_ _1\"> </span>dane <span class=\"_ _2\"> </span>historyczne <span class=\"_ _1\"> </span>w<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>zakresie <span class=\"_ _2\"> </span>liczby <span class=\"_ _1\"> </span>d<span class=\"_ _3\"></span>ni <span class=\"_ _0\"> </span>op<span class=\"_ _3\"></span>\u00f3\u017anie\u0144 <span class=\"_ _1\"> </span>zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>przyj<span class=\"_ _3\"></span>\u0119tym <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>Grup<span class=\"_ _3\"></span>ie <span class=\"_ _0\"> </span>mod<span class=\"_ _3\"></span>elem <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>kalkulacji <span class=\"_ _2\"> </span>oczekiwa<span class=\"_ _f\"></span><span class=\"ff6\">n<span class=\"_ _3\"></span>ej <span class=\"_ _1\"> </span>straty </span></div><div class=\"t m0 xa8 h4a y38b ff5 fs3 fc0 sc0 ls0 ws0\">kredytowej<span class=\"_ _3\"></span> dla nale\u017cno\u015bci handlowy<span class=\"_ _3\"></span>ch.<span class=\"ff6\"> </span></div><div class=\"t m0 xa8 h5 yd2b ff5 fs3 fc0 sc0 ls0 ws0\">**Kwota odpi<span class=\"_ _3\"></span>su uwzgl\u0119dnia odzysk wynikaj\u0105cy z<span class=\"_ _3\"></span> zabezpie<span class=\"_ _3\"></span>cze\u0144 nale\u017cno\u015bci<span class=\"_ _3\"></span><span class=\"ff2\">. </span></div></div>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ffa\"> </span>Dla <span class=\"_ _f\"></span>kalkulacji <span class=\"_ _f\"></span>oczekiwanej <span class=\"_ _3\"></span>straty <span class=\"_ _f\"></span>kredytowej <span class=\"_ _f\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _0\"></span>ECL <span class=\"_ _f\"></span>- <span class=\"_ _f\"></span><span class=\"ff3\">G<span class=\"_ _3\"></span>rupa <span class=\"_ _3\"></span>przyjmuje <span class=\"_ _f\"></span>szacunki <span class=\"_ _f\"></span>dla <span class=\"_ _f\"></span>ratingu, <span class=\"_ _f\"></span>parametr\u00f3w <span class=\"_ _3\"></span>PD <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _3\"></span>LGD. </span>Obliczenie oczekiwanej straty kredytowej nast\u0119puje w <span class=\"_ _3\"></span>horyzoncie pozosta\u0142ym do ko\u0144ca <span class=\"_ _3\"></span>\u017cycia gwarancji,<span class=\"_ _4\"></span> przy <span class=\"_ _3\"></span>czym jako rating podmiotu <span class=\"_ _4\"></span>stosowany <span class=\"ff3\">na p<span class=\"_ _4\"></span>otrzeby oblicz<span class=\"_ _4\"></span>enia para<span class=\"_ _4\"></span>metru PD <span class=\"_ _4\"></span>przyjmuje si\u0119 <span class=\"ff2\">rating ben<span class=\"_ _4\"></span>eficjent<span class=\"_ _4\"></span>a gwarancji<span class=\"_ _3c\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\">. </span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania,  za\u0142<span class=\"_ _4\"></span>o\u017cenia i <span class=\"_ _4\"></span>os\u0105dy<span class=\"ff1\"> </span>Wa\u017cne  oszacowania  i  za\u0142o\u017cenia  dotycz\u0105ce  utraty  warto\u015bci  rzeczowych  i  niematerialn<span class=\"_ _4\"></span>ych  aktyw\u00f3w <span class=\"_ _10\"> </span>trwa\u0142ych  g\u00f3rniczych i <span class=\"ff3\">hutniczych z<span class=\"_ _4\"></span>osta\u0142y zaprez<span class=\"_ _4\"></span>entowane w <span class=\"_ _4\"></span>Nocie 3.<span class=\"ff2\"> </span></span>Warto\u015b\u0107 netto <span class=\"_ _3\"></span>rzecz<span class=\"_ _4\"></span>owych aktyw\u00f3w g\u00f3rniczych <span class=\"_ _3\"></span>i hutniczych podlegaj\u0105cych amortyzacji metod\u0105 natura<span class=\"_ _3\"></span>ln\u0105 wynios\u0142a na <span class=\"_ _3\"></span>dzie\u0144 31<span class=\"ls0\"> grudnia </span>2023<span class=\"ls0\"> r<span class=\"_ _4\"></span>. 1 <span class=\"lse\">156 </span>mln <span class=\"ff3\">PLN (na dzie\u0144 31</span> gr<span class=\"_ _4\"></span>udnia 20<span class=\"lse\">22</span> r<span class=\"_ _4\"></span>. 1 694 mln <span class=\"_ _4\"></span>PLN). </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Rezerwa <span class=\"_ _13\"> </span>na <span class=\"_ _13\"> </span>przysz\u0142e <span class=\"_ _13\"> </span>koszty <span class=\"_ _13\"> </span>zwi\u0105zane <span class=\"_ _13\"> </span>z<span class=\"ff2\"> <span class=\"_ _17\"> </span></span>likwidacj\u0105 kopal\u0144  i  innych <span class=\"_ _10\"> </span>obiekt\u00f3w  technologicznych<span class=\"ff2\">  tworzona<span class=\"_ _4\"></span> </span>jest <span class=\"_ _13\"> </span>na <span class=\"_ _13\"> </span><span class=\"ff3\">bazie <span class=\"_ _13\"> </span>szacunk\u00f3w <span class=\"_ _d\"> </span>przewidywanych <span class=\"_ _13\"> </span>koszt<span class=\"_ _4\"></span>\u00f3w </span>likwidacji <span class=\"_ _2a\"> </span>obiekt\u00f3w <span class=\"_ _2a\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _2a\"> </span></span>przywr\u00f3cenia <span class=\"_ _2a\"> </span><span class=\"ff2\">do <span class=\"_ _2c\"> </span>stanu<span class=\"_ _4\"></span> </span>pierwotnego  te<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>enu <span class=\"_ _10\"> </span>po <span class=\"_ _11\"> </span><span class=\"ff3\">zako\u0144czeniu  ich <span class=\"_ _10\"> </span>e<span class=\"_ _3\"></span>kspl<span class=\"_ _4\"></span>oatacji,<span class=\"ff2\"> </span></span>wykonanych  w<span class=\"_ _4\"></span>  oparc<span class=\"_ _4\"></span>iu <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>  <span class=\"ff3\">prog<span class=\"_ _4\"></span>nozy <span class=\"_ _12\"> </span>eksploatacji <span class=\"_ _12\"> </span>z\u0142o\u017ca<span class=\"_ _4\"></span> </span>(dla <span class=\"_ _28\"> </span><span class=\"ff3\">obiekt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _28\"> </span>g\u00f3rnicz<span class=\"_ _4\"></span>ych) <span class=\"_ _37\"> </span>oraz <span class=\"_ _37\"> </span>ekspertyzy </span>technologiczn<span class=\"_ _4\"></span>o-<span class=\"ff3\">ekonomiczne<span class=\"_ _4\"></span> <span class=\"_ _37\"> </span>sporz\u0105dzone <span class=\"_ _28\"> </span>przez </span>specjalistyczne <span class=\"_ _17\"> </span>firmy <span class=\"_ _17\"> </span>b\u0105d\u017a <span class=\"_ _17\"> </span>wykonane <span class=\"_ _17\"> </span>w <span class=\"_ _17\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostce Dominuj\u0105cej.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>W <span class=\"_ _f\"></span>przypadku <span class=\"_ _3\"></span>kopalni <span class=\"_ _f\"></span>odkrywkowych <span class=\"_ _3\"></span>niekt\u00f3re <span class=\"_ _3\"></span>dzia\u0142ania oraz <span class=\"_ _1a\"> </span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>y <span class=\"_ _1e\"> </span>m<span class=\"_ _4\"></span>og\u0105ce <span class=\"_ _1e\"> </span>wp<span class=\"_ _4\"></span>\u0142ywa\u0107 <span class=\"_ _1a\"> </span>na <span class=\"_ _1e\"> </span>zakres <span class=\"_ _1a\"> </span>prac rekultywacyjnych,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>np. <span class=\"_ _f\"></span>koszty <span class=\"_ _3\"></span>odstawy <span class=\"_ _3\"></span>ska\u0142y <span class=\"_ _3\"></span>p\u0142onnej,<span class=\"_ _4\"></span> ponoszone  <span class=\"ff3\">w  trakcie <span class=\"_ _19\"> </span>\u017cycia <span class=\"_ _10\"> </span>kopalni  i  w<span class=\"_ _3\"></span>  zwi\u0105zku  z <span class=\"_ _19\"> </span>je<span class=\"_ _3\"></span>j </span>dzia\u0142alno\u015bci\u0105 <span class=\"_ _2f\"> </span>operacyjn\u0105, <span class=\"_ _2f\"> </span>ujmuje <span class=\"_ _2f\"> </span>si\u0119 <span class=\"_ _2f\"> </span>jako<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>koszty operacyjne <span class=\"_ _e\"> </span>stanowi\u0105ce <span class=\"_ _1a\"> </span>integraln\u0105 <span class=\"_ _e\"> </span>cz\u0119\u015b\u0107 <span class=\"_ _1e\"> </span>proces<span class=\"_ _4\"></span>u produkcji <span class=\"_ _17\"> </span>i <span class=\"ff3\">wy\u0142\u0105cza <span class=\"_ _13\"> </span>si\u0119 <span class=\"_ _17\"> </span>je <span class=\"_ _17\"> </span>tym <span class=\"_ _17\"> </span>samym <span class=\"_ _13\"> </span>z <span class=\"_ _17\"> </span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>\u00f3w </span>stanowi\u0105cych podstaw\u0119 <span class=\"_ _3\"></span>do kalkulacji <span class=\"_ _3\"></span>rezerwy <span class=\"_ _3\"></span>na koszty likwidacji kopal\u0144<span class=\"ff2\">.<span class=\"_ _4\"></span> </span>Aktualizacji rezerw<span class=\"_ _4\"></span>y dokonuj<span class=\"_ _4\"></span>e si\u0119 dwuetap<span class=\"_ _4\"></span>owo:<span class=\"ff2\"> </span>1)<span class=\"ffc ls0\"> <span class=\"_ _13\"> </span><span class=\"ff3\">szacunek <span class=\"_ _14\"> </span>koszt\u00f3w <span class=\"_ _14\"> </span>likwidacji <span class=\"_ _14\"> </span>kopal\u0144 <span class=\"_ _15\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>aktualne<span class=\"_ _4\"></span>j </span></span>warto\u015bci <span class=\"_ _1c\"> </span>w <span class=\"_ _1c\"> </span>zwi\u0105zku <span class=\"_ _1c\"> </span>ze <span class=\"_ _2d\"> </span>zmian\u0105 <span class=\"_ _1c\"> </span>cen <span class=\"_ _2d\"> </span>przy zastosowaniu <span class=\"_ _d\"> </span>wska\u017anik\u00f3w <span class=\"_ _13\"> </span>zmiany <span class=\"_ _d\"> </span>cen <span class=\"_ _13\"> </span>produkcji budowlano-<span class=\"ff3\">mon<span class=\"_ _4\"></span>ta\u017cowej publ<span class=\"_ _4\"></span>ikowanych prz<span class=\"_ _4\"></span>ez GUS.<span class=\"ff2\"> </span></span>2)<span class=\"ffc ls0\"> <span class=\"_ _13\"> </span><span class=\"ff3\">dyskontowanie <span class=\"_ _32\"> </span>koszt\u00f3w <span class=\"_ _32\"> </span>likwidacji <span class=\"_ _2f\"> </span>do <span class=\"_ _32\"> </span>warto\u015bci </span></span>bie\u017c\u0105cej   <span class=\"_ _2\"> </span>przy<span class=\"ff2\">  </span>u\u017cyciu  realnych <span class=\"_ _12\"> </span>st\u00f3p  dysk<span class=\"_ _4\"></span>ontowych skalkulowanych <span class=\"_ _13\"> </span>w <span class=\"_ _13\"> </span>oparciu <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>stopy <span class=\"_ _13\"> </span>procentowe nominalne <span class=\"_ _1d\"> </span>oraz <span class=\"_ _22\"> </span>wska\u017anik<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>infl<span class=\"_ _3\"></span>acji <span class=\"_ _1d\"> </span>(iloraz <span class=\"_ _22\"> </span>stop<span class=\"_ _4\"></span>y nominalnej i wsk<span class=\"_ _4\"></span>a\u017anika inflacji<span class=\"_ _4\"></span>), przy cz<span class=\"_ _4\"></span>ym:<span class=\"ff2\"> </span>- <span class=\"_ _e\"> </span>nominalna <span class=\"_ _e\"> </span>stopa <span class=\"_ _e\"> </span>procentowa <span class=\"_ _e\"> </span>w <span class=\"_ _e\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostce Dominuj\u0105cej <span class=\"_ _14\"> </span>opiera <span class=\"_ _c\"> </span>si\u0119 <span class=\"_ _c\"> </span>na <span class=\"_ _c\"> </span>rentown<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _14\"> </span>obligacji skarbowych <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>koniec <span class=\"_ _14\"> </span>okresu <span class=\"_ _14\"> </span>sprawozdawcz<span class=\"_ _4\"></span>ego, o <span class=\"ff3\">terminach <span class=\"_ _1f\"> </span>zapadalno\u015bci <span class=\"_ _1f\"> </span>najbardziej <span class=\"_ _1f\"> </span>zbli\u017conych </span>do<span class=\"ls0\"> <span class=\"ff3\">termin\u00f3w <span class=\"_ _e\"> </span>planowanych <span class=\"_ _1a\"> </span>wyp\u0142yw\u00f3w <span class=\"_ _e\"> </span>\u015brodk\u00f3w </span></span>finansowych, <span class=\"_ _13\"> </span>oraz <span class=\"_ _13\"> </span>w <span class=\"_ _17\"> </span>przypadku <span class=\"_ _13\"> </span>braku <span class=\"_ _13\"> </span>o<span class=\"_ _3\"></span>bligacji<span class=\"_ _4\"></span> skarbowych o terminach zapadalno\u015bci zbli\u017conych do termin\u00f3w <span class=\"_ _27\"> </span>planowanych <span class=\"_ _27\"> </span>wyp\u0142yw\u00f3w <span class=\"_ _27\"> </span>\u015brodk\u00f3w pieni\u0119\u017cnych <span class=\"_ _22\"> </span>nominalna <span class=\"_ _2f\"> </span>stopa <span class=\"_ _22\"> </span>procentowa <span class=\"_ _2f\"> </span>jest ustalana <span class=\"_ _22\"> </span>na <span class=\"_ _22\"> </span>po<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>stawie <span class=\"_ _22\"> </span>profesjonalne<span class=\"_ _4\"></span>go <span class=\"_ _22\"> </span>os\u0105du Kierownictwa <span class=\"_ _15\"> </span><span class=\"ff3\">Jednostki <span class=\"_ _15\"> </span>Dominuj\u0105cej</span> <span class=\"_ _15\"> </span>opartego <span class=\"_ _15\"> </span>na sp\u00f3jno\u015bci <span class=\"_ _1e\"> </span>przyjmowanych <span class=\"_ _1e\"> </span>za\u0142o\u017c<span class=\"_ _4\"></span>e\u0144.<span class=\"ff2\"> <span class=\"_ _1e\"> </span>W <span class=\"_ _1e\"> </span>Grupie </span>Kapita\u0142owej  KGHM  INTERNATIONAL  LTD. <span class=\"_ _10\"> </span>to <span class=\"_ _10\"> </span><span class=\"ff2\">stopa </span>zwrotu <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>inwestycji <span class=\"_ _1\"> </span>w<span class=\"_ _3\"></span> <span class=\"ff3\">dzi<span class=\"_ _4\"></span>esi\u0119cio<span class=\"ff2\">- <span class=\"_ _0\"> </span>i <span class=\"_ _2\"> </span>dwudziestoletnie<span class=\"_ _4\"></span> </span></span>bony <span class=\"_ _1c\"> </span>skarbowe <span class=\"_ _1c\"> </span>Federalnej <span class=\"_ _1c\"> </span>Rezerwy <span class=\"_ _1c\"> </span>Stan\u00f3w Zjednoczonych <span class=\"_ _2c\"> </span>Am<span class=\"_ _4\"></span>eryki <span class=\"_ _2c\"> </span>oraz <span class=\"_ _2a\"> </span>st<span class=\"_ _3\"></span>opa <span class=\"_ _2c\"> </span>zwr<span class=\"_ _4\"></span>otu Do <span class=\"_ _3\"></span>wyceny <span class=\"_ _3\"></span>rezerwy <span class=\"_ _3\"></span><span class=\"ff3\">Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca przyj\u0119\u0142a <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>lat <span class=\"_ _3\"></span>2024</span>-<span class=\"_ _3c\"> </span>2025 <span class=\"_ _15\"> </span>st<span class=\"_ _3\"></span>opy <span class=\"_ _14\"> </span>inflacji <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>poziomie <span class=\"_ _14\"> </span>zgodnym <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>prognoz\u0105 <span class=\"_ _15\"> </span>N<span class=\"_ _3\"></span>BP<span class=\"_ _4\"></span> z listopada <span class=\"_ _14\"> </span>2023 <span class=\"_ _14\"> </span>r. <span class=\"_ _14\"> </span>t<span class=\"_ _3\"></span>j. <span class=\"_ _14\"> </span>odpowiedni<span class=\"_ _4\"></span>o <span class=\"_ _14\"> </span>4,6% <span class=\"_ _14\"> </span>oraz <span class=\"_ _c\"> </span>3,7%, <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>dla nast\u0119pnych <span class=\"_ _2e\"> </span>okre<span class=\"_ _4\"></span>s\u00f3w <span class=\"_ _2e\"> </span>na <span class=\"_ _2e\"> </span>pozi<span class=\"_ _4\"></span>omie <span class=\"_ _2e\"> </span>2,5%, <span class=\"_ _2e\"> </span>zg<span class=\"_ _4\"></span>odnym z <span class=\"ff3\">d\u0142ugoterminow<span class=\"_ _4\"></span>ym <span class=\"_ _26\"> </span>celem <span class=\"_ _26\"> </span>inflacyjnym <span class=\"_ _26\"> </span>(w <span class=\"_ _26\"> </span>okresie<span class=\"_ _4\"></span> </span>por\u00f3wnaw<span class=\"ff2\">czym <span class=\"_ _22\"> </span></span>Jednostka<span class=\"_ _4\"></span> <span class=\"_ _22\"> </span>Dominuj\u0105ca <span class=\"_ _22\"> </span>zrewidowa\u0142a <span class=\"_ _22\"> </span>swoje<span class=\"_ _4\"></span> podej\u015bcie <span class=\"_ _11\"> </span>w<span class=\"ff2\"> </span>zakresie <span class=\"_ _11\"> </span>st\u00f3p <span class=\"_ _11\"> </span>dyskonta <span class=\"_ _11\"> </span>stosowanych <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>wyceny rezerw \u015brodowiskowych. Na <span class=\"_ _3\"></span>koniec roku 2022, <span class=\"_ _3\"></span>przy rentowno\u015bci obligacji <span class=\"_ _10\"> </span>na <span class=\"_ _11\"> </span>poziomie <span class=\"_ _11\"> </span>+/-6,845% <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>inflacji <span class=\"_ _11\"> </span>+/-13,1% <span class=\"_ _10\"> </span>Jednostka Dominuj\u0105ca <span class=\"_ _3\"></span>otrzym<span class=\"_ _4\"></span>a\u0142a <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>zastoso<span class=\"_ _4\"></span>wa\u0142a <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>lat <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span><span class=\"ff2\">- <span class=\"_ _3\"></span></span>2023 <span class=\"_ _3\"></span>ujemn\u0105<span class=\"_ _4\"></span> realn\u0105 <span class=\"_ _2\"> </span>stop\u0119 <span class=\"_ _2\"> </span>dys<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ontow\u0105 <span class=\"_ _2\"> </span>wynosz\u0105c\u0105 <span class=\"_ _2\"> </span><span class=\"ff2\">-5,53% <span class=\"_ _2\"> </span>zamiast <span class=\"_ _12\"> </span>stopy <span class=\"_ _2\"> </span>na </span>poziomie <span class=\"_ _3\"></span>0%. <span class=\"_ _f\"></span><span class=\"ff3\">Dla <span class=\"_ _3\"></span>kolejnych <span class=\"_ _3\"></span>dw\u00f3ch <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>kres<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>wyceny <span class=\"_ _f\"></span>tj. <span class=\"_ _3\"></span>dla <span class=\"_ _f\"></span>2024 </span>r. <span class=\"_ _1\"> </span>oraz <span class=\"_ _1\"> </span><span class=\"ff3\">2025 <span class=\"_ _0\"> </span>r. <span class=\"_ _1\"> </span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _0\"> </span>przyj\u0119\u0142<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>stopy <span class=\"_ _1\"> </span>inflacji <span class=\"_ _0\"> </span>na </span>poziomie <span class=\"_ _1f\"> </span>zgodnym <span class=\"_ _1f\"> </span>z <span class=\"_ _1f\"> </span>prognoz\u0105 <span class=\"_ _1f\"> </span>NBP <span class=\"_ _1f\"> </span>tj. <span class=\"_ _1f\"> </span>5,9% <span class=\"_ _1f\"> </span>or<span class=\"_ _3\"></span><span class=\"ff2\">az <span class=\"_ _1f\"> </span>3,5% </span>odpowiednio, <span class=\"_ _f\"></span>a <span class=\"_ _1\"> </span>dla <span class=\"_ _1\"> </span>nast\u0119pnych <span class=\"_ _0\"></span>okres\u00f3w <span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>prognozie <span class=\"_ _0\"></span>NBP <span class=\"_ _0\"></span>na poziomie <span class=\"_ _2c\"> </span>2<span class=\"_ _4\"></span>,5%, <span class=\"_ _2a\"> </span>zgodnym <span class=\"_ _2c\"> </span>z <span class=\"_ _2a\"> </span>d\u0142ugoterminowym <span class=\"_ _2a\"> </span>celem inflacyjnym). Ponadto, <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>pierwszych <span class=\"_ _1\"> </span>10 <span class=\"_ _0\"></span>lat <span class=\"_ _1\"> </span>wyceny <span class=\"_ _1\"> </span>rezerwy <span class=\"_ _0\"></span>(tj. <span class=\"_ _1\"> </span>do <span class=\"_ _0\"> </span>2033 <span class=\"_ _0\"> </span>r.)<span class=\"_ _3\"></span> Jednostka <span class=\"_ _d\"> </span>Dominuj\u0105ca <span class=\"_ _d\"> </span>przyj\u0119\u0142a <span class=\"_ _d\"> </span>stop\u0119 <span class=\"_ _13\"> </span>woln\u0105 <span class=\"_ _d\"> </span>od <span class=\"_ _13\"> </span>ryzyka <span class=\"_ _d\"> </span>na poziomie <span class=\"_ _14\"> </span>5,<span class=\"ff3\">2% <span class=\"_ _14\"> </span>(rentowno\u015b<span class=\"_ _4\"></span>\u0107 <span class=\"_ _14\"> </span>10<span class=\"ff2\">-letnich <span class=\"_ _14\"> </span>obligacji <span class=\"_ _14\"> </span>skarbowych<span class=\"_ _4\"></span>) </span></span>w <span class=\"ff3\">zwi\u0105zku <span class=\"_ _17\"> </span>z</span> <span class=\"ff3\">faktem, <span class=\"_ _1f\"> </span>i\u017c <span class=\"_ _1f\"> </span>jest <span class=\"_ _1f\"> </span>to <span class=\"_ _1f\"> </span>jedyna <span class=\"_ _1f\"> </span>dost\u0119pna <span class=\"_ _17\"> </span>rynkowo </span>informacja <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span> p<span class=\"_ _4\"></span>oziomie <span class=\"_ _f\"></span>stopy <span class=\"_ _0\"></span>wolnej <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>ryzyka <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>kolejnych <span class=\"_ _0\"></span>10 lat <span class=\"_ _14\"> </span>i, <span class=\"_ _15\"> </span>zgodnie <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>przyj\u0119ty<span class=\"_ _3\"></span>m <span class=\"_ _15\"> </span>os\u0105dem, <span class=\"_ _15\"> </span>stopa <span class=\"_ _14\"> </span>ta <span class=\"_ _14\"> </span>nie <span class=\"_ _15\"> </span>podlega\u0142a modyfikacji. <span class=\"_ _3\"></span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca<span class=\"ff2\"> <span class=\"_ _3\"></span></span>b\u0119dzie <span class=\"_ _f\"></span>dostosowywa\u0107 <span class=\"_ _f\"></span>stop\u0119 woln\u0105 <span class=\"_ _2\"> </span>od  ryz<span class=\"_ _4\"></span>yka <span class=\"_ _2\"> </span>do  p<span class=\"_ _4\"></span>oziomu <span class=\"_ _2\"> </span>tej <span class=\"_ _12\"> </span>stopy <span class=\"_ _2\"> </span>og\u0142aszanego <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>ka\u017cdy kolejny <span class=\"_ _22\"> </span>dzie\u0144 <span class=\"_ _22\"> </span>ko\u0144cz\u0105cy <span class=\"_ _22\"> </span>okres <span class=\"_ _22\"> </span>sprawozda<span class=\"_ _4\"></span>wczy <span class=\"_ _22\"> </span>dla <span class=\"_ _22\"> </span>cel\u00f3w dokonania <span class=\"_ _3\"></span>wyceny <span class=\"_ _3\"></span>rezerw<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>dni <span class=\"_ _3\"></span>(w <span class=\"_ _3\"></span>okresie <span class=\"_ _3\"></span>por\u00f3wnawczym<span class=\"_ _4\"></span> dla <span class=\"_ _2\"> </span>pierwszych <span class=\"_ _2\"> </span>10 <span class=\"_ _2\"> </span>lat <span class=\"_ _2\"> </span>wyceny <span class=\"_ _2\"> </span>rezerwy <span class=\"_ _1\"> </span>(tj. <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>2032 <span class=\"_ _2\"> </span>r.) <span class=\"_ _2\"> </span>przyj<span class=\"_ _3\"></span><span class=\"ff3\">\u0119ta<span class=\"_ _4\"></span> </span>zosta\u0142a <span class=\"ff2\">stopa wol<span class=\"_ _4\"></span>na od ryzyka <span class=\"_ _4\"></span>na poziomi<span class=\"_ _4\"></span>e 6,845<span class=\"_ _4\"></span>%). </span>Z <span class=\"_ _10\"> </span>kolei <span class=\"_ _11\"> </span>bior\u0105c <span class=\"_ _11\"> </span>pod <span class=\"_ _10\"> </span>uwag\u0119 <span class=\"_ _11\"> </span>du\u017c\u0105 <span class=\"_ _10\"> </span>zmienno\u015b\u0107 <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>wolnej <span class=\"_ _10\"> </span>od ryzyka, <span class=\"_ _14\"> </span>jaka <span class=\"_ _c\"> </span>mia\u0142a <span class=\"_ _c\"> </span>miejsce <span class=\"_ _c\"> </span>w <span class=\"_ _14\"> </span>ost<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>tnim <span class=\"_ _14\"> </span>okresie, <span class=\"_ _c\"> </span>opartej <span class=\"_ _c\"> </span>na<span class=\"_ _4\"></span> rentowno\u015bci <span class=\"_ _2d\"> </span>10<span class=\"ff2\">-letnich <span class=\"_ _1c\"> </span>o<span class=\"_ _3\"></span>blig<span class=\"_ _4\"></span>acji <span class=\"_ _2d\"> </span>skarbowych, <span class=\"_ _1c\"> </span>Jednostka </span>Dominuj\u0105ca  zastosowa\u0142a <span class=\"_ _10\"> </span>profesjonalny  o<span class=\"_ _3\"></span>s\u0105d  do <span class=\"_ _10\"> </span>ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>enia <span class=\"_ _10\"> </span>tej stopy <span class=\"_ _2\"> </span>dla  wy<span class=\"_ _4\"></span>ceny <span class=\"_ _2\"> </span>rezerwy <span class=\"_ _2\"> </span>przypadaj\u0105cej <span class=\"_ _2\"> </span>po <span class=\"_ _12\"> </span>okresie <span class=\"_ _2\"> </span>10 <span class=\"_ _2\"> </span>lat  od dnia <span class=\"_ _f\"></span>ko\u0144cz\u0105cego <span class=\"_ _f\"></span>roczny <span class=\"_ _f\"></span>okres <span class=\"_ _0\"></span>sprawozdawcz<span class=\"_ _4\"></span>y, <span class=\"_ _f\"></span>opieraj\u0105c <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _0\"></span>na historycznej <span class=\"_ _10\"> </span>obserwacji <span class=\"_ _11\"> </span>stosun<span class=\"_ _4\"></span>ku <span class=\"_ _11\"> </span>wysoko\u015bci <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>wolnej <span class=\"_ _11\"> </span>od ryzyka <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>wysoko\u015bci <span class=\"_ _2\"> </span>zak\u0142adan<span class=\"ff2\">ego <span class=\"_ _2\"> </span>celu <span class=\"_ _2\"> </span>inflacyjnego. <span class=\"_ _1\"> </span>W  wyniku<span class=\"_ _4\"></span> </span>dokonanego <span class=\"_ _2\"> </span>os\u0105du <span class=\"_ _2\"> </span>Jednostka<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>Dominuj\u0105ca <span class=\"_ _2\"> </span>przyj\u0119\u0142a <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>wyceny<span class=\"_ _4\"></span> rezerwy  przypadaj\u0105c<span class=\"_ _4\"></span>ej  po  okresie  10  lat  od  dnia  ko\u0144cz\u0105cego roczny <span class=\"_ _1f\"> </span>okres <span class=\"_ _1f\"> </span>sprawozdawczy<span class=\"_ _4\"></span> <span class=\"_ _1f\"> </span>stop\u0119 <span class=\"_ _1f\"> </span>woln\u0105 <span class=\"_ _1f\"> </span>od <span class=\"_ _1f\"> </span>ryzyka <span class=\"_ _1f\"> </span>na poziomie <span class=\"_ _15\"> </span>3,5%, <span class=\"_ _11\"> </span>co <span class=\"_ _15\"> </span>prze\u0142o\u017cy\u0142o <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>realn\u0105 <span class=\"_ _15\"> </span>stop\u0119 <span class=\"_ _11\"> </span>dys<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ont<span class=\"_ _3\"></span><span class=\"ff2 ls4e\">a </span>w <span class=\"ff3\">wysoko\u015bci <span class=\"_ _10\"> </span>0,98% <span class=\"_ _11\"> </span>(w <span class=\"_ _11\"> </span>okresie <span class=\"_ _11\"> </span>por\u00f3wnawczym <span class=\"_ _10\"> </span>przyj\u0119to <span class=\"_ _11\"> </span>takie </span>same za\u0142o\u017cenia).<span class=\"ff2\"> </span>W <span class=\"_ _e\"> </span>Grupie <span class=\"_ _32\"> </span>Kapita\u0142owej <span class=\"_ _32\"> </span>KGHM <span class=\"_ _32\"> </span>INTERNATIONAL <span class=\"_ _32\"> </span>LTD. <span class=\"_ _e\"> </span>dla oszacowania <span class=\"_ _11\"> </span>rezerwy <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>koszty <span class=\"_ _15\"> </span>likwidacji <span class=\"_ _15\"> </span>kopal\u0144 <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>obiekt\u00f3w technologicznyc<span class=\"_ _4\"></span>h <span class=\"_ _3\"></span>po\u0142o\u017cony<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>w Stanach <span class=\"_ _3\"></span>Zjednoczon<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>Ameryki<span class=\"_ _3c\"> </span><span class=\"_ _4\"></span> z inwestycji <span class=\"_ _1e\"> </span>w <span class=\"_ _16\"> </span><span class=\"ff3\">pi\u0119ciole<span class=\"_ _4\"></span>tnie <span class=\"_ _1e\"> </span>obligacje <span class=\"_ _23\"> </span>rz\u0105dowe<span class=\"ff2\"> </span></span>emitowane <span class=\"ff3\">prz<span class=\"_ _4\"></span>ez rz\u0105dy Ka<span class=\"_ _4\"></span>nady i<span class=\"ff2\"> Chile. </span></span>- <span class=\"_ _10\"> </span><span class=\"ff3\">stopa <span class=\"_ _10\"> </span>inflacji  oparta  je<span class=\"_ _3\"></span>st  na <span class=\"_ _10\"> </span>prognozie <span class=\"_ _19\"> </span>przysz\u0142ej </span>inflacji <span class=\"_ _15\"> </span>stosowanej <span class=\"_ _11\"> </span>przy <span class=\"_ _15\"> </span>kalkulacji <span class=\"_ _11\"> </span>zo<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>owi\u0105za\u0144 <span class=\"_ _15\"> </span>na przysz\u0142e \u015bwiadcz<span class=\"_ _4\"></span>enia pracownicz<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span>Zmiana <span class=\"_ _1d\"> </span>st<span class=\"_ _3\"></span>opy <span class=\"_ _1d\"> </span>dyskonta <span class=\"_ _22\"> </span>lub <span class=\"_ _22\"> </span>sza<span class=\"_ _4\"></span>cowanego <span class=\"_ _22\"> </span>koszt<span class=\"_ _4\"></span>u likwidacji <span class=\"_ _10\"> </span>koryguje <span class=\"_ _10\"> </span>warto\u015b\u0107 <span class=\"_ _10\"> </span>\u015brodka <span class=\"_ _10\"> </span>t<span class=\"_ _3\"></span>rwa\u0142ego, <span class=\"_ _10\"> </span>kt\u00f3rego dotyczy, chyba <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>przekracz<span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>wa<span class=\"_ _4\"></span>rto\u015b\u0107 bilansow\u0105 <span class=\"_ _3\"></span>\u015brodka<span class=\"_ _4\"></span> trwa\u0142ego, <span class=\"_ _24\"> </span>w\u00f3wczas <span class=\"_ _2b\"> </span>nadwy\u017cka <span class=\"_ _24\"> </span>ujmowana <span class=\"_ _2b\"> </span><span class=\"ff2\">jest </span>w <span class=\"ff3\">pozosta\u0142ych pr<span class=\"_ _4\"></span>zychodach <span class=\"_ _4\"></span>operacyjnych.<span class=\"ff2\"> </span></span>Wzrost <span class=\"_ _2\"> </span>rezerwy <span class=\"_ _12\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>up\u0142ywu <span class=\"_ _2\"> </span>czasu  ujm<span class=\"_ _4\"></span>owany <span class=\"_ _2\"> </span>jest w kosztach fina<span class=\"_ _4\"></span>nsowych. W <span class=\"_ _17\"> </span>ramach <span class=\"_ _17\"> </span>rezerwy <span class=\"_ _17\"> </span>na <span class=\"_ _17\"> </span>koszty <span class=\"_ _17\"> </span>likwidacji <span class=\"_ _17\"> </span>za<span class=\"ff3\">k\u0142ad\u00f3w </span>g\u00f3rniczych <span class=\"_ _1c\"> </span>i <span class=\"_ _1c\"> </span>innych <span class=\"_ _1c\"> </span>obiekt\u00f3w <span class=\"_ _1c\"> </span>technologiczny<span class=\"_ _4\"></span>ch prezentowane <span class=\"_ _2\"> </span>jest <span class=\"_ _2\"> </span>sa<span class=\"ff3\">ldo <span class=\"_ _2\"> </span>F<span class=\"_ _3\"></span>und<span class=\"_ _4\"></span>uszu <span class=\"_ _2\"> </span>Likwidacji <span class=\"_ _2\"> </span>Zak\u0142adu </span>G\u00f3rniczego<span class=\"ff2\"> <span class=\"_ _1c\"> </span>(FLZG) <span class=\"_ _2d\"> </span>oraz <span class=\"_ _2d\"> </span>Funduszu <span class=\"_ _1c\"> </span>Rekultywacji </span>Sk\u0142adowisk <span class=\"_ _2c\"> </span>Odpad\u00f3w <span class=\"_ _2c\"> </span>(FRSO), <span class=\"_ _2c\"> </span>kt\u00f3<span class=\"_ _3\"></span>re <span class=\"_ _2c\"> </span><span class=\"ff2\">Jednostka </span>Dominuj\u0105ca<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>tworzy <span class=\"_ _2\"> </span>na  m<span class=\"_ _4\"></span>ocy <span class=\"_ _2\"> </span>odr\u0119bnych <span class=\"_ _12\"> </span>przepis<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _2\"> </span>tj. Ustawy  z  dnia <span class=\"_ _19\"> </span>9 <span class=\"_ _19\"> </span>cze<span class=\"_ _3\"></span>rwca  2011  r.  Prawo  geologiczne i <span class=\"ff3\">g\u00f3rnicze <span class=\"_ _14\"> </span>oraz <span class=\"_ _c\"> </span>Ustaw</span>y <span class=\"_ _c\"> </span>z <span class=\"_ _c\"> </span>dnia <span class=\"_ _c\"> </span>14 <span class=\"_ _c\"> </span>grudnia <span class=\"_ _c\"> </span>2012 <span class=\"_ _c\"> </span>r. o <span class=\"ff3\">odpadach, <span class=\"_ _2a\"> </span>odpowiednio. <span class=\"_ _2a\"> </span>Rol\u0105 <span class=\"_ _2c\"> </span>Fundusz<span class=\"_ _4\"></span>y <span class=\"_ _2c\"> </span>jest<span class=\"_ _4\"></span> </span>zabezpieczeni<span class=\"_ _4\"></span>e <span class=\"_ _2f\"> </span>\u015brodk\u00f3w <span class=\"_ _22\"> </span>pieni\u0119\u017cnych <span class=\"_ _2f\"> </span>na <span class=\"_ _2f\"> </span>potrzeb<span class=\"_ _4\"></span>y przysz\u0142ej <span class=\"_ _16\"> </span>realizacji <span class=\"_ _16\"> </span>przez <span class=\"_ _1c\"> </span>Jednostk\u0119 <span class=\"_ _16\"> </span>Dominuj\u0105c\u0105<span class=\"ff2\"> </span>obowi\u0105zk\u00f3w <span class=\"_ _17\"> </span>zwi\u0105zanych <span class=\"_ _1f\"> </span>z <span class=\"_ _17\"> </span>zamkni\u0119ciem, <span class=\"_ _17\"> </span>likwidacj\u0105 i <span class=\"ff3\">rekultywacj\u0105 <span class=\"_ _1e\"> </span>zak\u0142ad\u00f3w <span class=\"_ _1e\"> </span>g\u00f3rniczych <span class=\"_ _1e\"> </span>i <span class=\"_ _23\"> </span>sk\u0142<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>owisk </span>odpad\u00f3w, <span class=\"_ _1a\"> </span>poprzez <span class=\"_ _1e\"> </span>ich <span class=\"_ _1e\"> </span>gr<span class=\"_ _4\"></span>omadzenie <span class=\"_ _1a\"> </span>w <span class=\"_ _1e\"> </span>spos\u00f3b przewidziany prz<span class=\"_ _4\"></span>episami ustaw.<span class=\"_ _4\"></span><span class=\"fsb\"> </span>W <span class=\"_ _f\"></span>przypadku <span class=\"_ _f\"></span>FLZG <span class=\"_ _0\"></span><span class=\"ff3\">Jednostka <span class=\"_ _3\"></span>Do<span class=\"_ _3\"></span>minuj\u0105ca</span> <span class=\"_ _f\"></span><span class=\"ff3\">wyodr\u0119bni\u0142a<span class=\"_ _4\"></span> </span>bankowy <span class=\"_ _13\"> </span>rachunek <span class=\"_ _d\"> </span>\u015brodk\u00f3w <span class=\"_ _13\"> </span>pieni\u0119\u017cnych, <span class=\"_ _13\"> </span>na <span class=\"_ _13\"> </span>kt\u00f3ry odprowadza <span class=\"_ _18\"> </span>\u015brodki <span class=\"_ _1b\"> </span>pi<span class=\"_ _4\"></span>eni\u0119\u017cne <span class=\"_ _18\"> </span>w <span class=\"_ _1b\"> </span>wysoko<span class=\"_ _4\"></span>\u015bci r\u00f3wnowarto\u015bci <span class=\"_ _e\"> </span>3% <span class=\"_ _1a\"> </span>odpis\u00f3w <span class=\"_ _1a\"> </span>amortyzacyjnych <span class=\"_ _e\"> </span>od \u015brodk\u00f3w <span class=\"_ _17\"> </span>trwa\u0142ych <span class=\"_ _13\"> </span>zak\u0142ad\u00f3w <span class=\"_ _17\"> </span>g\u00f3rniczych, <span class=\"_ _17\"> </span>ustalanych<span class=\"_ _4\"></span> stosownie <span class=\"_ _2c\"> </span>do <span class=\"_ _33\"> </span>przepis\u00f3w <span class=\"_ _2c\"> </span>ustawy <span class=\"_ _33\"> </span>o <span class=\"_ _33\"> </span>podatku<span class=\"_ _4\"></span> dochodowym. <span class=\"_ _f\"></span>Szczeg\u00f3\u0142y <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>temat <span class=\"_ _f\"></span>ryzyka <span class=\"_ _0\"></span>kredytowego<span class=\"_ _4\"></span> zwi\u0105zanego <span class=\"_ _2\"> </span>ze  \u015brodkami<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>pieni\u0119\u017cnymi <span class=\"_ _2\"> </span>zgromadzonymi<span class=\"_ _4\"></span> na <span class=\"_ _18\"> </span>wyodr\u0119bnionym <span class=\"_ _18\"> </span>rachunk<span class=\"_ _4\"></span>u <span class=\"_ _18\"> </span>FLZG <span class=\"_ _18\"> </span>zosta\u0142y zaprezentowan<span class=\"_ _4\"></span>e w Nocie 7<span class=\"_ _4\"></span>.5.2.4. W <span class=\"_ _14\"> </span>przypadku <span class=\"_ _14\"> </span>FRSO <span class=\"_ _c\"> </span>Jednostk<span class=\"ff3\">a <span class=\"_ _14\"> </span>Dominuj\u0105ca</span>, <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>lipcu 2022<span class=\"ls0\"> <span class=\"ff3\">r, <span class=\"_ _16\"> </span>do<span class=\"_ _3\"></span>kona\u0142a <span class=\"_ _16\"> </span>zmiany <span class=\"_ _1c\"> </span>formy <span class=\"_ _1c\"> </span>zabezpiecz<span class=\"_ _4\"></span>enia </span></span>\u015brodk\u00f3w <span class=\"_ _e\"> </span>finansowych <span class=\"_ _e\"> </span>tego <span class=\"_ _1a\"> </span>Funduszu <span class=\"_ _e\"> </span>zast\u0119puj\u0105c<span class=\"_ _4\"></span> wyodr\u0119bniony <span class=\"_ _2b\"> </span>rachun<span class=\"_ _4\"></span>ek<span class=\"ff2\"> <span class=\"_ _2b\"> </span>bankowy <span class=\"_ _2b\"> </span>gwarancjami<span class=\"_ _4\"></span> </span>finansowymi <span class=\"_ _c\"> </span>wystawianym<span class=\"_ _4\"></span>i <span class=\"_ _c\"> </span>przez <span class=\"_ _c\"> </span>bank <span class=\"_ _d\"> </span>na <span class=\"_ _c\"> </span>zlecenie Jednostki <span class=\"_ _2\"> </span>Dominuj\u0105cej, <span class=\"_ _2\"> </span>kt\u00f3rych <span class=\"_ _2\"> </span>Jednostka  D<span class=\"_ _4\"></span>ominuj\u0105ca<span class=\"_ _4\"></span> jest <span class=\"_ _10\"> </span>jednocze\u015bnie  beneficjent<span class=\"_ _4\"></span>em.  Wysoko\u015b\u0107 <span class=\"_ _19\"> </span>g<span class=\"_ _3\"></span>warancji<span class=\"_ _4\"></span> <span class=\"ff2\"> </span>podlega <span class=\"_ _37\"> </span>aktualizacji <span class=\"_ _37\"> </span>w <span class=\"_ _37\"> </span>okresach <span class=\"_ _37\"> </span>rocznych. Jednostka <span class=\"ff3\">Dominu<span class=\"_ _4\"></span>j\u0105ca <span class=\"_ _38\"> </span>d\u0105\u017cy <span class=\"_ _38\"> </span>do <span class=\"_ _38\"> </span>osi\u0105gni\u0119cia<span class=\"ff2\"> </span></span>pe\u0142nego<span class=\"ff2\"> </span>zabezpi<span class=\"_ _4\"></span>eczenia <span class=\"_ _16\"> </span>\u015brodk\u00f3w <span class=\"_ _16\"> </span>na <span class=\"_ _16\"> </span>rekultywac<span class=\"_ _4\"></span>j\u0119 poszczeg\u00f3lnych <span class=\"_ _1c\"> </span>sk\u0142adowisk <span class=\"_ _2d\"> </span>w <span class=\"_ _2d\"> </span>roku, <span class=\"_ _2d\"> </span>na <span class=\"_ _2d\"> </span>kt\u00f3ry harmonogram <span class=\"_ _22\"> </span>likwidacji <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>rekultywacji <span class=\"_ _22\"> </span>przewiduje zamkni\u0119cie <span class=\"_ _13\"> </span>danego <span class=\"_ _13\"> </span>sk\u0142adowis<span class=\"_ _4\"></span>ka <span class=\"_ _13\"> </span>odpad\u00f3w, <span class=\"_ _13\"> </span>poprzez systematyczne zwi<span class=\"_ _4\"></span>\u0119kszanie war<span class=\"_ _4\"></span>to\u015bci tych g<span class=\"_ _4\"></span>warancji.<span class=\"ff2\"> </span>oraz <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>Kanad<span class=\"ff3\">zie <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>okresie <span class=\"_ _15\"> </span>bie\u017c\u0105cym <span class=\"_ _15\"> </span>przyj\u0119to <span class=\"_ _15\"> </span>realn\u0105 <span class=\"_ _15\"> </span>stop\u0119 </span>dyskonta <span class=\"_ _15\"> </span>na <span class=\"_ _11\"> </span>poziomie <span class=\"_ _15\"> </span>od <span class=\"_ _15\"> </span>1,17% <span class=\"_ _11\"> </span>do <span class=\"_ _14\"> </span>1,90% <span class=\"_ _11\"> </span><span class=\"ff3\">w <span class=\"_ _15\"> </span>zale\u017cno\u015bci <span class=\"_ _11\"> </span>od </span>kopalni (w okresi<span class=\"_ _4\"></span>e por\u00f3wnaw<span class=\"_ _4\"></span>czym <span class=\"_ _4\"></span>od <span class=\"ff2\">1,19% do 1,6<span class=\"_ _4\"></span>7%<span class=\"ls10\">).</span> </span>W <span class=\"_ _10\"> </span>zakresie <span class=\"_ _11\"> </span>koszt\u00f3w <span class=\"_ _10\"> </span>niekt\u00f3rych <span class=\"_ _10\"> </span>prac <span class=\"_ _10\"> </span>realizowanych <span class=\"_ _11\"> </span>w <span class=\"_ _10\"> </span>trakcie eksploatacji <span class=\"_ _11\"> </span>kopalni <span class=\"_ _15\"> </span><span class=\"ff3\">odkrywkowych, <span class=\"_ _11\"> </span>kt\u00f3<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>jednocze\u015bnie <span class=\"_ _11\"> </span>s\u0142u\u017c\u0105<span class=\"_ _3c\"> </span></span>rekultywacji <span class=\"_ _3\"></span>wyrobisk, <span class=\"_ _3\"></span>Grupa <span class=\"_ _f\"></span>dokona\u0142a <span class=\"_ _3\"></span>os\u0105du, <span class=\"_ _f\"></span>uznaj\u0105c <span class=\"_ _3\"></span>\u017ce <span class=\"_ _f\"></span>koszty te <span class=\"_ _2f\"> </span>maj\u0105<span class=\"_ _3c\"> </span>przede <span class=\"_ _22\"> </span>wszystkim <span class=\"_ _2f\"> </span>charakter <span class=\"_ _2f\"> </span>bie\u017c\u0105cych <span class=\"_ _2f\"> </span>koszt\u00f3w produkcyjnych,<span class=\"_ _4\"></span> <span class=\"_ _2f\"> </span>gdy\u017c <span class=\"_ _32\"> </span>dzia<span class=\"_ _4\"></span>\u0142ania <span class=\"_ _2f\"> </span>te <span class=\"_ _2f\"> </span>w <span class=\"_ _32\"> </span>pierwsz<span class=\"_ _4\"></span>ej <span class=\"_ _2f\"> </span>kolejno\u015bci warunkuj\u0105 <span class=\"_ _23\"> </span>bie\u017c\u0105c\u0105 <span class=\"_ _23\"> </span>eksploatacj\u0119 <span class=\"_ _23\"> </span>kopalni <span class=\"_ _16\"> </span>i <span class=\"_ _23\"> </span>gene<span class=\"ff2\">rowanie </span>przychod\u00f3w, <span class=\"_ _10\"> </span>a <span class=\"_ _11\"> </span>ich <span class=\"_ _11\"> </span>skutkiem <span class=\"_ _10\"> </span>drugorz\u0119dnym <span class=\"_ _10\"> </span>jest <span class=\"_ _11\"> </span>wykonywana<span class=\"_ _6\"></span> rekultywacja. <span class=\"_ _13\"> </span>W <span class=\"_ _17\"> </span>zwi\u0105zku <span class=\"_ _17\"> </span>z <span class=\"_ _17\"> </span>t<span class=\"_ _3\"></span>ym <span class=\"_ _17\"> </span>koszty <span class=\"_ _17\"> </span>takich <span class=\"_ _17\"> </span>dzia\u0142a\u0144 <span class=\"_ _17\"> </span>nie s\u0105<span class=\"ff2 ls0\"> <span class=\"ff3\">uwzgl\u0119dnian<span class=\"_ _4\"></span>e w wyceni<span class=\"_ _4\"></span>e rezerwy r<span class=\"_ _4\"></span>ekultywacyjnej.<span class=\"_ _3c\"> </span></span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ffa\"> </span>Identyfikacja k<span class=\"_ _4\"></span>omponent\u00f3w <span class=\"_ _4\"></span>nieleasingowych<span class=\"_ _4\"></span><span class=\"ff1 fc0\"> </span>W umowach dotycz\u0105cych najmu ma<span class=\"_ _4\"></span>szyn g\u00f3rniczych, opr\u00f3cz elem<span class=\"_ _4\"></span>entu leasingowego Grupa zid<span class=\"_ _4\"></span>entyfikowa\u0142a komp<span class=\"_ _4\"></span>onenty<span class=\"_ _4\"></span> nieleasingowe, zwi\u0105zane <span class=\"_ _3\"></span>ze <span class=\"_ _3\"></span>\u015bwiadczeni<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>us\u0142ug <span class=\"_ _3\"></span>innych <span class=\"_ _3\"></span>ni\u017c wynajem <span class=\"_ _3\"></span>sk\u0142adnik<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>aktyw\u00f3w. <span class=\"_ _3\"></span>Do <span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>ydzielenia komponentu leasingowego <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>nieleasingoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>Grupa  <span class=\"ff3\">zast<span class=\"_ _4\"></span>osowa\u0142a <span class=\"_ _2\"> </span>os\u0105d, <span class=\"_ _2\"> </span>alokuj\u0105c <span class=\"_ _2\"> </span>odpowiednio <span class=\"_ _2\"> </span>wynagrodzenie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>danej <span class=\"_ _12\"> </span>umowy <span class=\"_ _2\"> </span>na </span>obydwa <span class=\"_ _3\"></span>komponenty <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>podstawie <span class=\"_ _3\"></span>wzgl\u0119dnej <span class=\"_ _3\"></span>jednostkowej <span class=\"_ _3\"></span>ceny <span class=\"_ _3\"></span>elementu <span class=\"_ _f\"></span>leasingow<span class=\"_ _4\"></span>ego <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>ca\u0142kowitej <span class=\"_ _3\"></span>jednostkowej ceny element\u00f3w ni<span class=\"_ _4\"></span>eleasing<span class=\"_ _4\"></span>owych. <span class=\"ff2\"> </span>Szacunek kr<span class=\"_ _4\"></span>a\u0144cowej stopy <span class=\"_ _4\"></span>procentow<span class=\"_ _4\"></span>ej leas<span class=\"ff1\">ingu<span class=\"fc0\"> </span></span>W celu obliczenia st<span class=\"_ _4\"></span>\u00f3p dyskonta <span class=\"_ _4\"></span>na potrzeby MS<span class=\"_ _4\"></span>SF 16 Grupa <span class=\"_ _4\"></span>przyjmuje, \u017ce stopa dysk<span class=\"_ _4\"></span>onta powinn<span class=\"_ _4\"></span>a odzwierci<span class=\"_ _4\"></span>edla\u0107 koszt<span class=\"_ _4\"></span> finansowania, jakie <span class=\"_ _3\"></span>by\u0142oby zaci\u0105gni\u0119te na <span class=\"_ _3\"></span>zakup przedmiotu <span class=\"_ _3\"></span>pod<span class=\"_ _4\"></span>legaj\u0105cego leasingowi. <span class=\"_ _3\"></span>Grupa kalkuluje <span class=\"_ _3\"></span>kra\u0144cowe stopy procentowe  dla  poszczeg\u00f3lnych  zakres\u00f3w  czasowych  um\u00f3w  leasingowych  w  o<span class=\"_ _3\"></span>kresa<span class=\"_ _4\"></span>ch  kwartalnych  i  stopa  t<span class=\"_ _3\"></span>a  jest wykorzystywana <span class=\"_ _1d\"> </span>do <span class=\"_ _22\"> </span>wyceny <span class=\"_ _22\"> </span>zobowi\u0105<span class=\"_ _4\"></span>za\u0144 <span class=\"_ _22\"> </span>leasin<span class=\"_ _4\"></span>gowych <span class=\"_ _22\"> </span>p<span class=\"_ _4\"></span>owstaj\u0105cych <span class=\"_ _1d\"> </span>z <span class=\"_ _22\"> </span>um\u00f3w <span class=\"_ _22\"> </span>leasingo<span class=\"_ _4\"></span>wych <span class=\"_ _22\"> </span>zawar<span class=\"_ _4\"></span>tych <span class=\"_ _22\"> </span>lub zmodyfikowanych <span class=\"_ _4\"></span>w trakcie da<span class=\"_ _4\"></span>nego kwa<span class=\"_ _4\"></span>rta\u0142u. <span class=\"ff2\"> </span>Poziom istotn<span class=\"_ _4\"></span>o\u015bci dla ident<span class=\"_ _4\"></span>yfikacji leasing\u00f3w akt<span class=\"_ _4\"></span>yw\u00f3w o niski<span class=\"_ _4\"></span>ej warto\u015bci sk<span class=\"_ _4\"></span>\u0142<span class=\"ff2\">adnika bazowe<span class=\"_ _4\"></span>go wynosi 2<span class=\"_ _4\"></span>0 000 PLN<span class=\"_ _3c\"> </span></span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy <span class=\"ff1\"> </span>Grupa <span class=\"_ _3\"></span>dokonuje <span class=\"_ _3\"></span>wyceny <span class=\"_ _3\"></span>zapas\u00f3w wed\u0142<span class=\"_ _3\"></span>ug <span class=\"_ _3\"></span>ceny <span class=\"_ _3\"></span>nabycia <span class=\"_ _3\"></span>lub <span class=\"_ _3\"></span>kosztu<span class=\"_ _4\"></span> wy<span class=\"ff3 ls0\">tworzenia <span class=\"_ _d\"> </span>nie <span class=\"_ _13\"> </span>wy\u017csz<span class=\"_ _4\"></span>ych <span class=\"_ _d\"> </span>ni\u017c <span class=\"_ _d\"> </span>ce<span class=\"_ _3\"></span>na <span class=\"_ _d\"> </span>sprzeda\u017cy <span class=\"_ _d\"> </span>pomniejszon<span class=\"_ _4\"></span>a </span>o koszty <span class=\"_ _1d\"> </span><span class=\"ff3\">doko\u0144czenia <span class=\"_ _22\"> </span>pr<span class=\"_ _4\"></span>odukcji<span class=\"ff2\"> <span class=\"_ _1d\"> </span><span class=\"ls23\">i <span class=\"_ _22\"> </span></span>dopro</span>wadzen<span class=\"_ _4\"></span>ia <span class=\"_ _1d\"> </span>sprzeda\u017cy </span>do<span class=\"ls0\"> skutku.  </span>Ewentualna <span class=\"_ _2\"> </span>r\u00f3\u017cnica <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _12\"> </span>dotycz\u0105ca <span class=\"_ _2\"> </span>wytworzonych <span class=\"_ _2\"> </span>wyrob\u00f3w, stanowi <span class=\"_ _e\"> </span>odpis <span class=\"_ _e\"> </span>aktualizuj\u0105cy<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>i <span class=\"_ _e\"> </span>jest <span class=\"_ _1a\"> </span>ujmowana <span class=\"_ _e\"> </span>w <span class=\"_ _e\"> </span>koszcie wytworzenia sprze<span class=\"_ _4\"></span>danych <span class=\"ff3\">pr<span class=\"_ _4\"></span>odukt\u00f3w.<span class=\"ff2\"> </span></span>Sta\u0142e <span class=\"_ _1d\"> </span>po\u015brednie <span class=\"_ _1f\"> </span>koszty <span class=\"_ _1d\"> </span>produkcji <span class=\"_ _1f\"> </span>przypisuje <span class=\"_ _1d\"> </span>si\u0119 <span class=\"_ _1d\"> </span>przyjmuj\u0105c normalny poziom w<span class=\"_ _4\"></span>ykorzystania<span class=\"_ _4\"></span> zdoln<span class=\"_ _4\"></span>o\u015bci produkcy<span class=\"_ _4\"></span>jnych.<span class=\"ff2\"> </span>Wyceny <span class=\"_ _15\"> </span>bilansowej <span class=\"_ _15\"> </span>rozchodu <span class=\"_ _11\"> </span>sk\u0142adnika <span class=\"_ _15\"> </span>zapas\u00f3w <span class=\"_ _15\"> </span>dokonuje <span class=\"_ _15\"> </span>si\u0119 wed\u0142ug <span class=\"_ _15\"> </span>\u015bredniej <span class=\"_ _14\"> </span>wa\u017conej <span class=\"_ _15\"> </span>ceny <span class=\"_ _15\"> </span>nabycia <span class=\"_ _15\"> </span>oraz <span class=\"_ _14\"> </span>\u015bredniowa\u017conego rzeczywistego k<span class=\"_ _4\"></span>osztu wytw<span class=\"_ _4\"></span>orzenia. Jako <span class=\"_ _0\"></span>zapasy <span class=\"_ _f\"></span>Grupa <span class=\"_ _0\"></span>klasyfikuje <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>awaryjne <span class=\"_ _0\"></span>cz\u0119\u015bci <span class=\"_ _f\"></span>zamienne, kt\u00f3re  nie <span class=\"_ _10\"> </span>spe\u0142niaj\u0105  kryteri\u00f3w <span class=\"_ _10\"> </span>ujmowania  jako <span class=\"_ _19\"> </span>rzeczowe <span class=\"_ _10\"> </span>aktywa trwa\u0142e <span class=\"_ _d\"> </span>zgodnie <span class=\"_ _d\"> </span>z <span class=\"_ _d\"> </span>MSR <span class=\"_ _d\"> </span>16<span class=\"_ _3\"></span> <span class=\"_ _c\"> </span>pa<span class=\"_ _3\"></span>r. <span class=\"_ _d\"> </span>7 <span class=\"_ _d\"> </span>oraz <span class=\"_ _d\"> </span>zgo<span class=\"_ _3\"></span>dnie <span class=\"_ _d\"> </span>z <span class=\"_ _d\"> </span>zasadami kapitalizacji <span class=\"_ _19\"> </span>istotnych <span class=\"_ _10\"> </span>cz\u0119\u015bci <span class=\"_ _10\"> </span>sk\u0142adowych <span class=\"_ _10\"> </span>przyj\u0119tych  w <span class=\"_ _10\"> </span>zasadach rachunkowo\u015bci <span class=\"_ _1d\"> </span>Jednostk<span class=\"_ _4\"></span>i <span class=\"_ _1d\"> </span>Dominuj\u0105cej, <span class=\"_ _1d\"> </span>w <span class=\"_ _22\"> </span>kt<span class=\"_ _4\"></span>\u00f3rych <span class=\"_ _1d\"> </span>okre\u015blono warto\u015bciowy <span class=\"_ _11\"> </span>pr\u00f3g <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>poziomie <span class=\"_ _11\"> </span>co <span class=\"_ _15\"> </span>najmniej <span class=\"_ _11\"> </span>300 <span class=\"_ _11\"> </span>tys. <span class=\"_ _11\"> </span>PLN, <span class=\"_ _15\"> </span>dla kt\u00f3rych to <span class=\"_ _3\"></span>cz\u0119\u015bci zamiennych przeprowadza si\u0119 analiz\u0119 po<span class=\"_ _3\"></span>d k\u0105tem spe\u0142nienia <span class=\"_ _e\"> </span>kryteri\u00f3w <span class=\"_ _e\"> </span>kapitaliz<span class=\"_ _4\"></span>acji <span class=\"_ _e\"> </span>z <span class=\"_ _e\"> </span>MSR <span class=\"_ _e\"> </span>16.<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>W<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>zwi\u0105zku z <span class=\"ff3\">powy\u017cszym, <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>zapas <span class=\"_ _0\"> </span>ujmowane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _1\"> </span>w <span class=\"_ _0\"></span>szczeg\u00f3lno\u015bci <span class=\"_ _0\"> </span>awaryjne </span>cz\u0119\u015bci <span class=\"_ _1d\"> </span>zami<span class=\"_ _4\"></span>enne, <span class=\"_ _1f\"> </span>kt\u00f3rych <span class=\"_ _1f\"> </span>warto\u015b\u0107 <span class=\"_ _1d\"> </span>jest <span class=\"_ _1f\"> </span>nieistotna <span class=\"_ _1f\"> </span>b\u0105d\u017a <span class=\"_ _1d\"> </span>nie podlegaj\u0105  one <span class=\"_ _10\"> </span>wymianom <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>regularnych  odst\u0119pach <span class=\"_ _10\"> </span>czasu, <span class=\"_ _10\"> </span>lub kt\u00f3re, <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>ich <span class=\"_ _3\"></span>zamontowaniu, <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zwi\u0105zku <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>awari\u0105 <span class=\"_ _3\"></span>cz\u0119\u015bci <span class=\"_ _f\"></span>zamiennej w <span class=\"_ _15\"> </span>sk\u0142adniku <span class=\"_ _15\"> </span>rzeczowych <span class=\"_ _11\"> </span>aktyw\u00f3w <span class=\"_ _15\"> </span>trwa\u0142ych, <span class=\"_ _15\"> </span>nie <span class=\"_ _15\"> </span>przyczyni\u0105 <span class=\"_ _11\"> </span>si\u0119 do<span class=\"ls0\"> <span class=\"ff3\">uzyskania <span class=\"_ _1d\"> </span>wi\u0119kszych <span class=\"_ _1d\"> </span>korzy\u015bci <span class=\"_ _22\"> </span>ek<span class=\"_ _4\"></span>onomicznych <span class=\"_ _1d\"> </span>z <span class=\"_ _1d\"> </span>dalszego </span></span>u\u017cytkowania <span class=\"_ _1d\"> </span>tego <span class=\"_ _22\"> </span>sk\u0142adnika, <span class=\"_ _1d\"> </span>od <span class=\"_ _22\"> </span>tych <span class=\"_ _22\"> </span>kt\u00f3re <span class=\"_ _22\"> </span>by\u0142y <span class=\"_ _22\"> </span>za\u0142o\u017c<span class=\"_ _4\"></span>one w <span class=\"ff3\">momencie <span class=\"_ _2c\"> </span>p<span class=\"_ _4\"></span>ocz\u0105tkow<span class=\"_ _4\"></span>ego <span class=\"_ _2c\"> </span>uj\u0119cia <span class=\"_ _2c\"> </span>sk<span class=\"_ _4\"></span>\u0142adnika <span class=\"_ _2c\"> </span>i <span class=\"_ _2a\"> </span>oddania </span>do<span class=\"ls0\"> <span class=\"ff3\">u\u017cytkowania<span class=\"_ _4\"></span>. <span class=\"_ _3\"></span>Koszty <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>awaryjnych <span class=\"_ _3\"></span>cz\u0119\u015bci <span class=\"_ _3\"></span>zamie<span class=\"_ _4\"></span>nnych, <span class=\"_ _3\"></span>jako<span class=\"_ _4\"></span> </span></span>koszty  bie\u017c\u0105cego  utrzymania  aktyw\u00f3w,  ujmowane  s\u0105  w  wyniku w <span class=\"ff3\">momencie ich z<span class=\"_ _4\"></span>u\u017cycia.<span class=\"ff2\"> </span></span>W <span class=\"_ _13\"> </span>skonsolidowa<span class=\"_ _4\"></span>nym <span class=\"_ _13\"> </span>sprawoz<span class=\"_ _4\"></span>daniu <span class=\"_ _d\"> </span>finansowym ilo\u015b\u0107 <span class=\"_ _27\"> </span>zapas\u00f3w <span class=\"_ _27\"> </span>Grupy <span class=\"_ _39\"> </span>Kapita\u0142ow<span class=\"_ _4\"></span>ej <span class=\"_ _27\"> </span>KGHM INTERNATIONAL <span class=\"ff3\">LT<span class=\"_ _4\"></span>D. <span class=\"_ _22\"> </span>powstaj\u0105<span class=\"_ _4\"></span>cych <span class=\"_ _22\"> </span>w <span class=\"_ _22\"> </span>proc<span class=\"_ _4\"></span>esie </span>\u0142ugowania,  jest <span class=\"_ _10\"> </span>okre\u015blan<span class=\"ff2\">a  w oparciu <span class=\"_ _19\"> </span>o<span class=\"_ _3\"></span> szacowan<span class=\"_ _4\"></span>y </span>odzysk <span class=\"_ _33\"> </span>metalu <span class=\"_ _33\"> </span>z <span class=\"_ _33\"> </span>rudy. <span class=\"_ _33\"> </span>Natura <span class=\"_ _33\"> </span>procesu wyp\u0142ukiwania <span class=\"_ _2\"> </span>miedzi  z <span class=\"_ _2\"> </span>rudy  og<span class=\"_ _4\"></span>ranicza <span class=\"_ _2\"> </span>precyzyjne monitorowani<span class=\"_ _4\"></span>e <span class=\"_ _13\"> </span><span class=\"ff3\">poziomu <span class=\"_ _13\"> </span>zapas\u00f3w <span class=\"_ _d\"> </span>powstaj\u0105cych </span>w wyniku <span class=\"_ _d\"> </span>tego <span class=\"_ _13\"> </span>procesu. <span class=\"_ _13\"> </span>W <span class=\"_ _13\"> </span>kolejnych <span class=\"_ _d\"> </span>okresach<span class=\"_ _4\"></span> sprawozdawczych,<span class=\"_ _4\"></span> <span class=\"_ _26\"> </span>dokonuje <span class=\"_ _26\"> </span>si\u0119 <span class=\"_ _26\"> </span>korekty szacowanego <span class=\"_ _12\"> </span>w  danym <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>kresie <span class=\"_ _2\"> </span>sprawozdawczym odzysku <span class=\"_ _c\"> </span>miedzi <span class=\"_ _14\"> </span>z <span class=\"_ _c\"> </span><span class=\"ff3\">\u0142<span class=\"_ _3\"></span>ugowan<span class=\"_ _4\"></span>ej <span class=\"_ _14\"> </span>rudy <span class=\"_ _c\"> </span>do <span class=\"_ _d\"> </span>poziomu<span class=\"_ _4\"></span> </span>produkcji osi\u0105<span class=\"_ _4\"></span>gni\u0119tej w<span class=\"ff2\"> kolejnym<span class=\"_ _4\"></span> okresie. </span>Na <span class=\"_ _15\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>31 <span class=\"_ _15\"> </span>grudnia <span class=\"_ _15\"> </span>20<span class=\"ff2 lse\">23<span class=\"ls0\"> <span class=\"_ _14\"> </span></span></span>r. <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _14\"> </span>zapas\u00f3w ustalona <span class=\"_ _d\"> </span>prowizorycznie <span class=\"_ _13\"> </span><span class=\"ff3\">wynios\u0142a</span> <span class=\"_ _13\"> </span><span class=\"lse\">25</span> <span class=\"_ _13\"> </span>mln <span class=\"_ _13\"> </span>PLN (na <span class=\"lse\">31</span> grudnia <span class=\"lse\">2022</span> <span class=\"_ _4\"></span>r<span class=\"lsd\">. <span class=\"lse\">38</span></span> mln PLN). Grupa <span class=\"_ _c\"> </span>dokonuje <span class=\"_ _c\"> </span><span class=\"ff3\">wyceny <span class=\"_ _c\"> </span>zapas\u00f3w <span class=\"_ _c\"> </span>na <span class=\"_ _d\"> </span>poziomi<span class=\"_ _4\"></span>e </span>kosztu <span class=\"_ _22\"> </span>wytw<span class=\"_ _4\"></span>orzenia, <span class=\"_ _1d\"> </span>nie <span class=\"_ _22\"> </span>wy\u017cszym <span class=\"_ _22\"> </span>jednak <span class=\"_ _1d\"> </span>od warto\u015bci <span class=\"_ _22\"> </span>netto <span class=\"_ _22\"> </span>mo\u017cliwej <span class=\"_ _22\"> </span>do <span class=\"_ _22\"> </span>uzyskania. <span class=\"_ _2f\"> </span>Cen\u0119<span class=\"_ _4\"></span> sprzeda\u017cy <span class=\"_ _14\"> </span>netto <span class=\"_ _c\"> </span>dla <span class=\"_ _c\"> </span>miedzi <span class=\"_ _c\"> </span>na <span class=\"_ _c\"> </span>dzie\u0144 <span class=\"_ _c\"> </span>ko\u0144cz\u0105cy okres <span class=\"_ _2\"> </span>sprawozdawczy <span class=\"_ _1\"> </span>G<span class=\"_ _3\"></span>rupa <span class=\"_ _1\"> </span>ustala <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>podstawie notowa\u0144 <span class=\"_ _3\"></span>cen <span class=\"_ _3\"></span>metalu <span class=\"_ _3\"></span>wg <span class=\"_ _3\"></span>krzywej <span class=\"_ _3\"></span>terminowej <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>LME (Londy<span class=\"ff3\">\u0144skiej <span class=\"_ _0\"></span>Gie\u0142dy <span class=\"_ _0\"></span>Metali) <span class=\"_ _0\"> </span>ustalonej <span class=\"_ _0\"></span>dla <span class=\"_ _0\"> </span>miesi\u0119cy, </span>w <span class=\"_ _2\"> </span>kt\u00f3<span class=\"_ _3\"></span>rych <span class=\"_ _2\"> </span>b\u0119dzie <span class=\"_ _2\"> </span>nast\u0119powa\u0142a <span class=\"_ _2\"> </span>sprzeda\u017c <span class=\"_ _12\"> </span>zapas\u00f3w miedzi.<span class=\"fs3\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Zobowi\u0105zania <span class=\"_ _11\"> </span>wobec <span class=\"_ _15\"> </span>dostawc\u00f3w <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>podobne <span class=\"_ _15\"> </span>prezentowan<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>w <span class=\"_ _11\"> </span>sprawozdaniu <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>sytuacji <span class=\"_ _11\"> </span>finansowej <span class=\"_ _15\"> </span>zawieraj\u0105 <span class=\"_ _11\"> </span>r\u00f3wnie\u017c zobowi\u0105zania ha<span class=\"_ _4\"></span>ndlowe przekaz<span class=\"_ _6\"></span>ane do faktoringu d\u0142u\u017cneg<span class=\"_ _4\"></span>o, kt\u00f3re mieszcz\u0105 <span class=\"_ _4\"></span>si\u0119 w ka<span class=\"_ _4\"></span>tegorii \u201epod<span class=\"_ _4\"></span>obne\u201d. <span class=\"ff2\"> </span>Ponadto <span class=\"_ _12\"> </span>pozycja <span class=\"_ _2\"> </span>\u201ezobowi\u0105zania <span class=\"_ _2\"> </span>podo<span class=\"_ _3\"></span>bne\u201d<span class=\"_ _4\"></span>  obe<span class=\"_ _4\"></span>jmuje  tak\u017c<span class=\"_ _4\"></span>e  zob<span class=\"_ _4\"></span>owi\u0105zania <span class=\"_ _2\"> </span>handlowe  wewn\u0105<span class=\"_ _4\"></span>trzgrupowe <span class=\"_ _2\"> </span>przekazane <span class=\"_ _2\"> </span>przez<span class=\"_ _3\"></span> d\u0142u\u017cnika <span class=\"_ _14\"> </span>do <span class=\"_ _c\"> </span>faktora, <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>odniesieniu <span class=\"_ _c\"> </span>do <span class=\"_ _14\"> </span>kt\u00f3rych <span class=\"_ _c\"> </span>wierzyciel <span class=\"_ _14\"> </span>otrzyma\u0142 <span class=\"_ _14\"> </span>p\u0142atno\u015b\u0107 <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _14\"> </span>faktora. <span class=\"_ _14\"> </span>W<span class=\"_ _3\"></span><span class=\"ff2\"> momencie <span class=\"_ _14\"> </span>przekazania </span>zobowi\u0105zania <span class=\"_ _11\"> </span>do <span class=\"_ _15\"> </span>fakt<span class=\"_ _4\"></span>oringu <span class=\"_ _15\"> </span>d\u0142<span class=\"_ _4\"></span>u\u017cnego <span class=\"_ _11\"> </span>Jednostka <span class=\"_ _11\"> </span>Dominuj\u0105ca <span class=\"_ _11\"> </span>ujmuje <span class=\"_ _15\"> </span>zobowi\u0105zanie <span class=\"_ _11\"> </span>wobec <span class=\"_ _11\"> </span>fak<span class=\"_ _3\"></span>tora, <span class=\"_ _11\"> </span>kt\u00f3ry <span class=\"_ _15\"> </span> <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>zwi\u0105zku z <span class=\"ff3\">dokonaniem <span class=\"_ _1f\"> </span>subrogacji <span class=\"_ _1f\"> </span>ustawow<span class=\"_ _4\"></span>ej <span class=\"_ _1f\"> </span>wierzytelno\u015bci <span class=\"_ _1d\"> </span>z <span class=\"_ _1f\"> </span>prawnego <span class=\"_ _1f\"> </span>punktu <span class=\"_ _1f\"> </span>widzenia <span class=\"_ _1f\"> </span>przejmuje <span class=\"_ _1f\"> </span>prawa <span class=\"_ _1f\"> </span>i <span class=\"_ _1d\"> </span>obowi\u0105zki </span>charakterystycz<span class=\"_ _4\"></span>ne dla wierzyt<span class=\"_ _4\"></span>elno\u015bci handl<span class=\"_ _4\"></span>owych.<span class=\"ff2\"> </span>Faktoring  d\u0142u\u017cny  nie  jest  bezp<span class=\"_ _4\"></span>o\u015brednio  uregul<span class=\"_ _4\"></span>owany  w  MSSF  i  w  zwi\u0105zku  z  niejedno<span class=\"_ _3\"></span><span class=\"ff2\">znaczn<span class=\"_ _4\"></span>ym  charakterem  transakcji<span class=\"_ _4\"></span> </span>niezb\u0119dne <span class=\"_ _3\"></span>by\u0142o <span class=\"_ _f\"></span>dokonanie <span class=\"_ _f\"></span>przez <span class=\"_ _3\"></span>Jednostk\u0119 <span class=\"_ _f\"></span>Dominuj\u0105c\u0105 <span class=\"_ _f\"></span>istotnego <span class=\"_ _3\"></span>os\u0105du <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>zakresie <span class=\"_ _f\"></span>prezentacji <span class=\"_ _3\"></span>sald <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>ddany<span class=\"_ _4\"></span>ch do faktoringu <span class=\"_ _4\"></span>w sprawozdaniu z<span class=\"_ _4\"></span> sytuacji finans<span class=\"_ _4\"></span>owej oraz prezen<span class=\"_ _4\"></span>tacji tra<span class=\"_ _4\"></span>nsakcji w s<span class=\"ff3\">prawozdan<span class=\"_ _4\"></span>iu z pr<span class=\"_ _4\"></span>zep\u0142yw\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych. <span class=\"ff2\"> </span></span>W <span class=\"_ _0\"></span>ocenie <span class=\"_ _1\"> </span>Jednostki <span class=\"_ _0\"></span>Dominuj\u0105cej<span class=\"_ _4\"></span>, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>ustalenie<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ww. <span class=\"_ _0\"> </span>prezentacji <span class=\"_ _0\"></span>salda <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"> </span>handlowych <span class=\"_ _0\"></span>przekazanych <span class=\"_ _0\"></span>do <span class=\"_ _0\"> </span>f<span class=\"_ _3\"></span>ak<span class=\"_ _4\"></span>toringu d\u0142u\u017cnego <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>\u201eZobowi\u0105zania <span class=\"_ _2\"> </span>wobec <span class=\"_ _2\"> </span>dostawc\u00f3w <span class=\"_ _2\"> </span>i  p<span class=\"_ _4\"></span>odobne\u201d <span class=\"_ _2\"> </span> <span class=\"_ _2\"> </span>(przypisania <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>kategorii <span class=\"_ _2\"> </span>\u201epodobne\u201d) <span class=\"_ _2\"> </span>razem <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>pozosta\u0142ymi zobowi\u0105zaniami<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">handlowymi, <span class=\"_ _4\"></span>a nie jako z<span class=\"_ _4\"></span>obowi\u0105zania <span class=\"_ _4\"></span>z tytu\u0142u zad\u0142u\u017cenia,<span class=\"_ _4\"></span>  kluczowy <span class=\"_ _4\"></span>wp\u0142yw mia\u0142<span class=\"_ _4\"></span>y poni\u017csze a<span class=\"_ _4\"></span>spekty:<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">z <span class=\"_ _3\"></span>prawnego <span class=\"_ _3\"></span>punktu <span class=\"_ _3\"></span>widzen<span class=\"_ _4\"></span>ia <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>momencie obj\u0119cia <span class=\"_ _3\"></span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>faktoringiem d\u0142u\u017cnym <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>drodze subrogacji <span class=\"_ _3\"></span>nast\u0119puj<span class=\"_ _4\"></span>e </span></span>przeniesienie <span class=\"_ _2\"> </span>praw  i <span class=\"_ _2\"> </span>obo<span class=\"_ _3\"></span>wi\u0105zk\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _12\"> </span>wynikaj\u0105cych <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>zobowi\u0105za\u0144,  a <span class=\"_ _2\"> </span>nie  ich <span class=\"_ _2\"> </span>wyg<span class=\"_ _3\"></span>a\u015bni\u0119cie <span class=\"_ _2\"> </span>i  ustanowieni<span class=\"_ _4\"></span>e  nowy<span class=\"_ _4\"></span>ch  pr<span class=\"_ _4\"></span>aw i <span class=\"ff3\">obowi\u0105zk\u00f3w w<span class=\"_ _4\"></span>obec faktora,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">nie<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>ustanawiane <span class=\"_ _0\"></span>dodatkow<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>gwarancje <span class=\"_ _0\"></span>zwi\u0105zane <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>ma <span class=\"_ _0\"></span>miejsca <span class=\"_ _0\"></span>zmiana <span class=\"_ _0\"></span>warunk\u00f3w </span></span>handlowych d<span class=\"_ _4\"></span>otycz\u0105cych ni<span class=\"_ _4\"></span>ewywi\u0105z<span class=\"_ _4\"></span>ania si\u0119 z wa<span class=\"_ _4\"></span>runk\u00f3w umow<span class=\"_ _4\"></span>y i a<span class=\"ff2\">nulowania um<span class=\"_ _4\"></span>owy, </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ce<span class=\"_ _3\"></span>lem <span class=\"_ _c\"> </span>programu <span class=\"_ _d\"> </span>jest <span class=\"_ _d\"> </span>nie<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>tylko <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>prawa<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>p\u0142ynno\u015bci <span class=\"_ _d\"> </span>Jednostki <span class=\"_ _c\"> </span>Do<span class=\"_ _3\"></span>minuj\u0105c<span class=\"_ _4\"></span>ej, <span class=\"_ _d\"> </span>ale <span class=\"_ _d\"> </span>r\u00f3wnie\u017c <span class=\"_ _d\"> </span>wsparcie <span class=\"_ _d\"> </span>dostawc\u00f3w </span></span>w <span class=\"ff3\">pozyskaniu k<span class=\"_ _4\"></span>orzystniejsz<span class=\"_ _4\"></span>ego finansowania,<span class=\"_ _4\"></span> w celu bud<span class=\"_ _4\"></span>owania d\u0142ug<span class=\"_ _4\"></span>otrwa\u0142ych r<span class=\"_ _4\"></span>elacji biznes<span class=\"_ _4\"></span>owych,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>one <span class=\"_ _0\"></span>terminy <span class=\"_ _0\"></span>p\u0142atno\u015bci, <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>wzorzec <span class=\"_ _0\"></span>p\u0142atno\u015bci <span class=\"_ _0\"></span>(w <span class=\"_ _0\"></span>tym <span class=\"_ _0\"></span>dotycz\u0105cy <span class=\"_ _0\"></span>odsetek <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dyskonta) <span class=\"_ _f\"></span>nie <span class=\"_ _1\"> </span>ulegaj\u0105 <span class=\"_ _f\"></span>zmianie </span></span>w <span class=\"ff3\">stosunku do zobowi\u0105za\u0144 hand<span class=\"_ _4\"></span>lowych wobec danego dostawcy,<span class=\"_ _4\"></span> kt\u00f3re nie <span class=\"_ _3\"></span>s\u0105 obj\u0119te faktorin<span class=\"_ _4\"></span>giem d\u0142u\u017cnym. W zwi\u0105zku </span>z <span class=\"ff3\">powy\u017cszym, ja<span class=\"_ _4\"></span>k r\u00f3wnie\u017c uwzgl<span class=\"_ _4\"></span>\u0119dniaj\u0105c ustal<span class=\"_ _4\"></span>one oprocen<span class=\"_ _4\"></span>towani<span class=\"_ _4\"></span>e i dyskonto oraz termin wyd<span class=\"_ _4\"></span>\u0142u\u017conej sp\u0142aty, <span class=\"_ _4\"></span>przep\u0142ywy </span>pieni\u0119\u017cne zwi\u0105za<span class=\"_ _4\"></span>ne z zobowi\u0105z<span class=\"_ _4\"></span>aniem pr<span class=\"_ _4\"></span>zekazanym do <span class=\"_ _4\"></span>faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego nie <span class=\"_ _4\"></span>zmieni\u0105 si\u0119 o wi<span class=\"_ _4\"></span>\u0119cej ni\u017c <span class=\"_ _4\"></span>10%,<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ko<span class=\"_ _3\"></span>szty <span class=\"_ _19\"> </span>zwi\u0105zane <span class=\"_ _11\"> </span>z <span class=\"_ _10\"> </span>fakto<span class=\"_ _3\"></span>ringie<span class=\"_ _4\"></span>m <span class=\"_ _10\"> </span>d\u0142u\u017cnym <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _11\"> </span>ponoszone <span class=\"_ _11\"> </span>zar\u00f3wno <span class=\"_ _10\"> </span>przez <span class=\"_ _10\"> </span>Jednostk\u0119 <span class=\"_ _11\"> </span>Dominu<span class=\"_ _4\"></span>j\u0105c\u0105 <span class=\"_ _10\"> </span>jak <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>dostawc\u00f3w. </span></span>Jedn<span class=\"ff3\">ostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _f\"></span>ponosi <span class=\"_ _0\"></span>koszt <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>dse<span class=\"_ _4\"></span>tkowy <span class=\"_ _0\"></span>wynikaj\u0105cy <span class=\"_ _f\"></span>ze <span class=\"_ _0\"> </span>sp\u0142<span class=\"_ _3\"></span>aty <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wyd\u0142u\u017conym <span class=\"_ _0\"></span>terminie, <span class=\"_ _0\"></span>podczas </span>gdy <span class=\"_ _11\"> </span>dostawcy <span class=\"_ _11\"> </span>ponosz\u0105 <span class=\"_ _11\"> </span>koszt <span class=\"_ _11\"> </span>dyskonta <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>zwi\u0105zku <span class=\"_ _10\"> </span>z <span class=\"_ _15\"> </span>wcze\u015bniejszym <span class=\"_ _11\"> </span>(tj. <span class=\"_ _11\"> </span>przed <span class=\"_ _11\"> </span>up\u0142ywem <span class=\"_ _11\"> </span>terminu <span class=\"_ _11\"> </span>podstawoweg<span class=\"_ _4\"></span>o wynosz\u0105cego s<span class=\"_ _4\"></span>tandardowo 60<span class=\"_ _4\"></span> dni) otrzyma<span class=\"_ _4\"></span>niem p\u0142a<span class=\"_ _4\"></span>tno\u015bci od faktora,<span class=\"_ _4\"></span> <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _0\"></span>wraz <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>oszczeg<span class=\"_ _4\"></span>\u00f3lnymi <span class=\"_ _0\"></span>dostawcami <span class=\"_ _0\"></span>na <span class=\"_ _0\"> </span>mocy<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>zawartych <span class=\"_ _0\"></span>porozumie\u0144 <span class=\"_ _0\"></span>ustala, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _1\"> </span>konkretnie<span class=\"_ _4\"></span> </span></span>faktury b\u0119d\u0105 pr<span class=\"_ _4\"></span>zekazywane d<span class=\"_ _4\"></span>o faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego i <span class=\"_ _4\"></span>jaki b\u0119dzie t<span class=\"_ _4\"></span>ermin wcze\u015bni<span class=\"_ _4\"></span>ejszej sp<span class=\"_ _4\"></span>\u0142aty dostawcy pr<span class=\"_ _4\"></span>zez faktora.<span class=\"ff2\"> </span>Ponadto,  Jedno<span class=\"ff3\">stka  D<span class=\"_ _4\"></span>ominuj\u0105c<span class=\"_ _4\"></span>a  zidentyfik<span class=\"_ _4\"></span>owa\u0142a  charakter<span class=\"_ _4\"></span>ystyki,<span class=\"_ _4\"></span>  kt\u00f3re  wskazuj\u0105  na  char<span class=\"_ _4\"></span>akter<span class=\"_ _4\"></span>  faktoringu  d\u0142u\u017cne<span class=\"_ _4\"></span>go  jako </span>zobowi\u0105zania <span class=\"_ _0\"></span>z<span class=\"ff2\"> </span>tytu\u0142u <span class=\"_ _0\"></span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>(zobowi\u0105zanie <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _0\"> </span>kredytu <span class=\"_ _1\"> </span>udzielonego <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>faktora), <span class=\"_ _0\"></span>jednak\u017ce <span class=\"_ _0\"></span>zosta\u0142y <span class=\"_ _0\"></span>ocenione przez <span class=\"_ _10\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostk\u0119 <span class=\"_ _10\"> </span>Dominuj\u0105c\u0105 <span class=\"_ _11\"> </span>za <span class=\"_ _10\"> </span>niewystarczaj\u0105ce, <span class=\"_ _10\"> </span>aby <span class=\"_ _11\"> </span>uzna\u0107, <span class=\"_ _10\"> </span>\u017ce <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>momencie <span class=\"_ _11\"> </span>przekazania <span class=\"_ _19\"> </span>zobowi\u0105zania <span class=\"_ _11\"> </span>handloweg<span class=\"_ _4\"></span>o do<span class=\"ls0\"> <span class=\"ff3\">faktoringu <span class=\"_ _f\"></span>d\u0142u\u017cnego <span class=\"_ _f\"></span>nast\u0119puje <span class=\"_ _f\"></span>ca\u0142<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>owita <span class=\"_ _f\"></span>zmiana <span class=\"_ _0\"></span>charakt<span class=\"_ _4\"></span>eru <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>handlowego <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>d\u0142u\u017cny, <span class=\"_ _f\"></span>co <span class=\"_ _0\"></span>warunkowa\u0142ob<span class=\"_ _4\"></span>y </span></span>prezentacj\u0119  w  Spraw<span class=\"_ _4\"></span>ozdaniu  z<span class=\"_ _4\"></span>  sytuacji  finan<span class=\"_ _4\"></span>sowej  jako  z<span class=\"_ _4\"></span>obowi\u0105z<span class=\"_ _4\"></span>anie<span class=\"ff2\">  </span>z  tytu\u0142u  finansowania<span class=\"_ _4\"></span>  d\u0142u\u017cneg<span class=\"_ _4\"></span>o  oraz  prezentacj<span class=\"_ _4\"></span>\u0119 w <span class=\"ff3\">Sprawozdaniu z<span class=\"_ _4\"></span> przep\u0142yw<span class=\"_ _4\"></span>\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych w dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci finans<span class=\"_ _4\"></span>owej:<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>orem jest bank i <span class=\"_ _4\"></span>w momenci<span class=\"_ _4\"></span>e dokonania subr<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>gacji <span class=\"_ _4\"></span>przez faktora zm<span class=\"_ _4\"></span>ienia si\u0119 str<span class=\"_ _4\"></span>ona, kt\u00f3ra jes<span class=\"_ _4\"></span>t wierzyciel<span class=\"_ _4\"></span>em,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">w <span class=\"_ _2\"> </span>celu <span class=\"_ _2\"> </span>pozyskania <span class=\"_ _2\"> </span>korzystniejszych <span class=\"_ _1\"> </span>warunk\u00f3w <span class=\"_ _1\"> </span>umowa <span class=\"_ _2\"> </span>faktoringowa <span class=\"_ _1\"> </span>by\u0142a <span class=\"_ _2\"> </span>negocjowana <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>faktorem <span class=\"_ _2\"> </span>przez <span class=\"_ _1\"> </span>Jednostk\u0119 </span></span>Dominuj\u0105c\u0105, a<span class=\"_ _4\"></span> nie bezpo\u015bredni<span class=\"_ _4\"></span>o przez <span class=\"_ _4\"></span>dostawc\u00f3w, <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">t<span class=\"_ _3\"></span>ermin <span class=\"_ _f\"></span>faktycznej <span class=\"_ _f\"></span>sp\u0142aty <span class=\"_ _0\"></span>zobowi\u0105z<span class=\"_ _4\"></span>a\u0144 <span class=\"_ _f\"></span>wobe<span class=\"_ _3\"></span>c <span class=\"_ _f\"></span>dostawc\u00f3w <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _f\"></span>jest <span class=\"_ _0\"></span>d\u0142u\u017cszy <span class=\"_ _f\"></span>(i <span class=\"_ _0\"></span>wy<span class=\"_ _3\"></span><span class=\"ff2\">nosi <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>180 </span></span></span>dni) <span class=\"_ _11\"> </span>od <span class=\"_ _11\"> </span>terminu <span class=\"_ _11\"> </span>sp\u0142aty <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _10\"> </span>wo<span class=\"_ _3\"></span>bec <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>osta\u0142ych <span class=\"_ _10\"> </span>dostawc\u00f3w, <span class=\"_ _11\"> </span>kt\u00f3rych <span class=\"_ _11\"> </span>zobowi\u0105zania <span class=\"_ _10\"> </span>nie <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _11\"> </span>oddawane <span class=\"_ _11\"> </span>do faktoringu (i s<span class=\"_ _4\"></span>tandardowo t<span class=\"_ _4\"></span>ermin ten wyn<span class=\"_ _4\"></span>osi 60 dni),<span class=\"_ _4\"></span>  \u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">g<span class=\"_ _3\"></span>\u0142\u00f3wn<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>koszty <span class=\"_ _1\"> </span>faktoringu <span class=\"_ _1\"> </span>d\u0142u\u017cnego <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>ponoszone <span class=\"_ _1\"> </span>przez <span class=\"_ _2\"> </span>Jednos<span class=\"_ _4\"></span>tk\u0119 <span class=\"_ _1\"> </span>Dominuj\u0105c\u0105, <span class=\"_ _1\"> </span>a <span class=\"_ _2\"> </span>obci\u0105\u017cenie<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _1\"> </span></span>dostawc\u00f3w <span class=\"_ _1\"> </span>wyst\u0119puje </span></span>wy\u0142\u0105cznie <span class=\"_ _3\"></span>w<span class=\"ff2\"> </span>przypadku <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>przez <span class=\"_ _f\"></span>dostawc\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>terminie <span class=\"_ _f\"></span>skr\u00f3conym <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>terminu <span class=\"_ _3\"></span>p\u0142atno\u015bci wynikaj\u0105cego z um<span class=\"_ _4\"></span>owy handlowej, kt\u00f3ry standar<span class=\"_ _4\"></span>dowo wynosi 60 dn<span class=\"_ _4\"></span>i od dnia otrzymania faktury p<span class=\"_ _4\"></span>rzez Sp\u00f3\u0142k\u0119 (upust z<span class=\"_ _4\"></span>a zap\u0142at\u0119 przed termin<span class=\"_ _4\"></span>em 60 <span class=\"_ _4\"></span>dni lub innym,<span class=\"_ _4\"></span> wynikaj\u0105cym z <span class=\"_ _4\"></span>umowy <span class=\"_ _4\"></span>handlowej).<span class=\"ff2\"> </span>W  ramach <span class=\"_ _10\"> </span>analizy  zapis\u00f3w <span class=\"_ _19\"> </span>M<span class=\"_ _3\"></span>SSF  w <span class=\"_ _10\"> </span>kontek\u015bcie  prezentacji  salda  zobowi\u0105za\u0144  handlowych <span class=\"_ _10\"> </span>przekaza<span class=\"_ _4\"></span>nych  do <span class=\"_ _10\"> </span>faktoringu d\u0142u\u017cnego, <span class=\"_ _f\"></span>Jednostka <span class=\"_ _0\"></span>Dominu<span class=\"_ _4\"></span>j\u0105ca <span class=\"_ _f\"></span>przeanalizowa\u0142a <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>opublikowane <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>grudniu <span class=\"_ _0\"></span>2020 <span class=\"_ _0\"></span><span class=\"ff2\">r. <span class=\"_ _0\"></span>przez <span class=\"_ _f\"></span>Komitet <span class=\"_ _f\"></span>ds. <span class=\"_ _0\"></span>Interpretacji </span>Standard\u00f3w (Komi<span class=\"_ _4\"></span>tet) stanowisk<span class=\"_ _4\"></span>o w sprawie prezenta<span class=\"_ _4\"></span>cji transakc<span class=\"_ _4\"></span>ji faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego w spr<span class=\"_ _4\"></span>awozdaniu z <span class=\"_ _4\"></span>sytuacji finansowej<span class=\"_ _4\"></span> oraz <span class=\"_ _15\"> </span>sprawozdaniu<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>pieni\u0119\u017cnych<span class=\"_ _4\"></span>. <span class=\"_ _15\"> </span>Aspekty<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>wskazane <span class=\"_ _11\"> </span>przez <span class=\"_ _15\"> </span>Komitet <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>stanowisku <span class=\"_ _15\"> </span>jak <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>podsu<span class=\"ff2\">mowanie </span>kluczowych <span class=\"_ _f\"></span>wymog\u00f3w <span class=\"_ _f\"></span>zwi\u0105zanych <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>analizowanym <span class=\"_ _f\"></span>zagadnieniem, <span class=\"_ _3\"></span>zdaniem <span class=\"_ _f\"></span>Je<span class=\"_ _3\"></span>dnostki <span class=\"_ _f\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wp\u0142yn\u0119\u0142y <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>wnioski z <span class=\"ff3\">oceny <span class=\"_ _17\"> </span>przeprowadzone<span class=\"_ _4\"></span>j <span class=\"_ _17\"> </span>przez <span class=\"_ _17\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostk\u0119 <span class=\"_ _17\"> </span>Dominuj\u0105c\u0105. <span class=\"_ _17\"> </span>Komitet, <span class=\"_ _17\"> </span>rekomenduj\u0105c <span class=\"_ _17\"> </span>w\u0142a\u015bciw\u0105<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>prezentacj\u0119<span class=\"_ _3c\"> </span></span>zobowi\u0105za\u0144<span class=\"_ _3c\"> </span>podlegaj\u0105cych <span class=\"_ _1\"> </span>fakt<span class=\"_ _4\"></span>oringowi <span class=\"_ _1\"> </span>d\u0142u\u017cnemu <span class=\"_ _1\"> </span>wskaza\u0142 <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>te <span class=\"_ _2\"> </span>same <span class=\"_ _1\"> </span>kwestie, <span class=\"_ _1\"> </span>kt\u00f3re <span class=\"_ _1\"> </span>zosta\u0142y <span class=\"_ _1\"> </span>przeanalizowane <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>ujawnione <span class=\"_ _1\"> </span>Jednostk\u0119 Dominuj\u0105c\u0105  powy\u017cej,  w <span class=\"_ _10\"> </span>ramach  wa\u017cnych  os\u0105d\u00f3w. <span class=\"_ _10\"> </span>W  szczeg\u00f3lno\u015bci,  w <span class=\"_ _10\"> </span>kontek\u015bcie  obszar\u00f3w  analizy <span class=\"_ _19\"> </span>wskazanych  przez Komitet, Jedn<span class=\"_ _4\"></span>ostka Dominuj\u0105<span class=\"_ _4\"></span>ca potwierdza,<span class=\"_ _4\"></span> \u017ce:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">przekazanie <span class=\"_ _f\"></span>zo<span class=\"_ _3\"></span><span class=\"ff3\">bowi\u0105z<span class=\"_ _4\"></span>a\u0144 <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>oringu <span class=\"_ _f\"></span>d\u0142u\u017cnego <span class=\"_ _f\"></span>nie <span class=\"_ _0\"></span>wymaga\u0142<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>ustanowienia <span class=\"_ _f\"></span>\u017cadnych <span class=\"_ _f\"></span>dodatkowych <span class=\"_ _f\"></span>zabezpiecze\u0144 <span class=\"_ _f\"></span>na </span></span></span>rzecz <span class=\"_ _3\"></span>faktora-<span class=\"ff3\">banku, <span class=\"_ _3\"></span>ani <span class=\"_ _3\"></span>te\u017c <span class=\"_ _f\"></span>nie <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _f\"></span>ustanawiane <span class=\"_ _3\"></span>dodatkowe <span class=\"_ _3\"></span>gwara<span class=\"_ _4\"></span>ncje <span class=\"_ _3\"></span>zwi\u0105zane <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _3\"></span>d\u0142u\u017cnym. <span class=\"_ _3\"></span>Ponadto <span class=\"_ _3\"></span>nie </span>ma <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>miejsca <span class=\"_ _f\"></span>zmiana <span class=\"_ _f\"></span>warunk\u00f3w <span class=\"_ _f\"></span>handlowych <span class=\"_ _3\"></span>dotycz\u0105cych <span class=\"_ _f\"></span>niewywi\u0105zania <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>warunk<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>umowy <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>anulowania umowy,  \u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">maj\u0105c <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>uwadze <span class=\"_ _f\"></span>powy\u017csze, <span class=\"_ _f\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>uwzgl\u0119dniaj\u0105c <span class=\"_ _f\"></span>ustalone <span class=\"_ _f\"></span>oprocentowani<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>dyskonto <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>termin <span class=\"_ _0\"></span>wyd\u0142u\u017conej<span class=\"_ _4\"></span> </span></span>sp\u0142aty, <span class=\"_ _3\"></span>przep\u0142ywy <span class=\"_ _3\"></span>pieni\u0119\u017cne <span class=\"_ _f\"></span>zwi\u0105zane <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>zobowi\u0105zani<span class=\"_ _4\"></span>em <span class=\"_ _f\"></span>przekaza<span class=\"_ _4\"></span>nym <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>faktoringu <span class=\"_ _3\"></span>d\u0142<span class=\"_ _3\"></span>u\u017cnego <span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>zmieni\u0105 <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>wi\u0119cej ni\u017c <span class=\"_ _0\"></span>10%; <span class=\"_ _0\"> </span>ty<span class=\"_ _3\"></span>m <span class=\"_ _0\"></span>samym <span class=\"_ _0\"></span>nie <span class=\"_ _1\"> </span>zostaje <span class=\"_ _0\"> </span>spe<span class=\"_ _3\"></span>\u0142nion<span class=\"_ _4\"></span>e <span class=\"_ _0\"> </span>kryterium <span class=\"_ _1\"> </span>zaprzestania <span class=\"_ _0\"></span>ujmowania <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span>jakim <span class=\"_ _0\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _0\"></span>tzw. <span class=\"_ _1\"> </span>test <span class=\"_ _0\"></span>10%, a <span class=\"ff3\">tak\u017ce nie zos<span class=\"_ _4\"></span>taj\u0105 spe\u0142nion<span class=\"_ _4\"></span>e pozosta\u0142e kry<span class=\"_ _4\"></span>teria zaprz<span class=\"_ _4\"></span>estania ujm<span class=\"_ _4\"></span>owania zob<span class=\"_ _4\"></span>owi\u0105za\u0144 z MS<span class=\"_ _4\"></span>SF 9, <span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>one <span class=\"_ _0\"></span>terminy <span class=\"_ _0\"></span>p\u0142atno\u015bci, <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>wzorzec <span class=\"_ _0\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>(w <span class=\"_ _1\"> </span>tym <span class=\"_ _0\"></span>dotycz\u0105cy <span class=\"_ _0\"></span>odsetek <span class=\"_ _f\"></span>i <span class=\"_ _1\"> </span>dyskonta) <span class=\"_ _f\"></span>nie <span class=\"_ _1\"> </span>ulegaj\u0105 <span class=\"_ _0\"></span>zmiani<span class=\"_ _4\"></span>e </span></span>w <span class=\"ff3\">stosunku do zo<span class=\"_ _4\"></span>bowi\u0105za\u0144 <span class=\"_ _4\"></span>handlowych wob<span class=\"_ _4\"></span>ec daneg<span class=\"_ _4\"></span>o dostawcy,<span class=\"_ _4\"></span> kt\u00f3re nie s\u0105 <span class=\"_ _4\"></span>obj\u0119te fakt<span class=\"_ _4\"></span>oringiem d\u0142u\u017c<span class=\"_ _4\"></span>nym,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">zo<span class=\"_ _3\"></span>bowi\u0105z<span class=\"_ _4\"></span>ania <span class=\"_ _10\"> </span>przekazane <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>faktoringu <span class=\"_ _10\"> </span>d\u0142u\u017cnego <span class=\"_ _10\"> </span>st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi\u0105 <span class=\"_ _11\"> </span>cz\u0119\u015b\u0107 <span class=\"_ _11\"> </span>kapita\u0142u <span class=\"_ _10\"> </span>obrotowego <span class=\"_ _11\"> </span>wykorz<span class=\"_ _4\"></span>ystywaneg<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>przez </span></span>jednostk\u0119 w norm<span class=\"_ _4\"></span>alnym cyklu <span class=\"_ _6\"></span>operacyjnym jednostki.<span class=\"ff2\"> </span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca <span class=\"_ _f\"></span>wskazuje, <span class=\"_ _f\"></span>\u017ce <span class=\"_ _0\"></span>termin <span class=\"_ _0\"></span>faktycznej <span class=\"_ _f\"></span>sp\u0142aty <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _f\"></span>wobec <span class=\"_ _0\"></span>dostawc\u00f3w <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>umowami <span class=\"_ _0\"></span>faktoringu<span class=\"_ _4\"></span> d\u0142u\u017cnego <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>d\u0142u\u017cszy <span class=\"_ _3\"></span>(do <span class=\"_ _f\"></span>180 <span class=\"_ _f\"></span>dni) <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>terminu<span class=\"ff2\"> <span class=\"_ _f\"></span></span>sp\u0142aty <span class=\"_ _f\"></span>zobowi\u0105za<span class=\"_ _4\"></span>\u0144 <span class=\"_ _3\"></span>wobec <span class=\"_ _f\"></span>pozosta\u0142ych <span class=\"_ _3\"></span>dostawc\u00f3w,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>nie s\u0105  o<span class=\"_ _3\"></span>ddawane  do  f<span class=\"_ _3\"></span>aktoringu,<span class=\"_ _4\"></span>  kt\u00f3ry <span class=\"_ _10\"> </span>standardowo  wynosi <span class=\"_ _10\"> </span>60  dni, <span class=\"_ _10\"> </span>co <span class=\"_ _10\"> </span>mo\u017ce <span class=\"_ _10\"> </span>\u015bwiadczy\u0107  na <span class=\"_ _10\"> </span>rzecz  zmiany <span class=\"_ _10\"> </span>charakteru  tych zobowi\u0105za\u0144 <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>handlowego <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>d\u0142u\u017cny. <span class=\"_ _f\"></span>Jednak\u017ce <span class=\"_ _3\"></span>cecha <span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>zosta\u0142a <span class=\"_ _3\"></span>oceniona <span class=\"_ _3\"></span>prz<span class=\"_ _3\"></span>ez <span class=\"_ _3\"></span>Jednostk\u0119 <span class=\"_ _3\"></span>Dominuj\u0105c\u0105 <span class=\"_ _3\"></span>za <span class=\"_ _3\"></span>niewystarczaj\u0105c\u0105, aby  uzna\u0107,<span class=\"_ _4\"></span>  \u017ce  w <span class=\"_ _2\"> </span>momencie  przekazania <span class=\"_ _12\"> </span>zobowi\u0105zania <span class=\"_ _2\"> </span>handlowego  do  fakt<span class=\"_ _4\"></span>oringu  d<span class=\"_ _4\"></span>\u0142u\u017cnego <span class=\"_ _12\"> </span>nast\u0105pi\u0142a  ca<span class=\"_ _4\"></span>\u0142kowita  zmia<span class=\"_ _4\"></span>na charakteru <span class=\"_ _f\"></span>zobowi\u0105zania. <span class=\"_ _f\"></span>Poza <span class=\"_ _f\"></span>powy\u017cszym <span class=\"_ _f\"></span>kryterium, <span class=\"_ _0\"></span>\u017cadne <span class=\"_ _f\"></span>inne <span class=\"_ _0\"></span>warunki <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _f\"></span>nie r\u00f3\u017cni\u0105 si\u0119 od wa<span class=\"_ _4\"></span>runk\u00f3w pozos<span class=\"_ _4\"></span>ta\u0142ych zobowi\u0105z<span class=\"_ _4\"></span>a\u0144 handl<span class=\"_ _4\"></span>owych.<span class=\"ff2\"> </span>Tym <span class=\"_ _3\"></span>samym, <span class=\"_ _3\"></span>ocena <span class=\"_ _3\"></span>Jednostki <span class=\"_ _3\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>co <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>charakteru <span class=\"_ _3\"></span>zo<span class=\"_ _4\"></span>bowi\u0105za\u0144 <span class=\"_ _3\"></span>handlowych <span class=\"_ _3\"></span>przekaza<span class=\"_ _4\"></span>nych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>faktoringu <span class=\"_ _3\"></span>d\u0142u\u017cnego i <span class=\"ff3\">ich prezentacji, oznacza, \u017ce <span class=\"_ _3\"></span>zobowi\u0105zania handlowe przekazan<span class=\"_ _4\"></span>e do <span class=\"_ _3\"></span>faktoringu d\u0142u\u017cnego <span class=\"_ _3\"></span>Sp\u00f3<span class=\"_ _4\"></span>\u0142ka prezentuje <span class=\"_ _3\"></span>w sprawozdaniu </span>z sytuacji finan<span class=\"_ _4\"></span>sowej w p<span class=\"_ _4\"></span>ozycji \u201eZob<span class=\"_ _4\"></span>owi\u0105zania wobec d<span class=\"_ _4\"></span>ostawc\u00f3w <span class=\"_ _4\"></span>i podobne\u201d, uw<span class=\"_ _4\"></span>zgl\u0119dniaj\u0105c je w <span class=\"_ _4\"></span>kategorii \u201ep<span class=\"_ _4\"></span>odobn<span class=\"_ _4\"></span>e\u201d.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia i<span class=\"_ _4\"></span> os\u0105dy<span class=\"ff1\"> </span>Jednostka  D<span class=\"_ _4\"></span>ominuj\u0105ca <span class=\"_ _12\"> </span>w  trakci<span class=\"_ _4\"></span>e  okresu <span class=\"_ _2\"> </span>zako\u0144czonego  31 <span class=\"_ _2\"> </span>grudnia  2019 <span class=\"_ _12\"> </span>r.  wdro\u017cy\u0142a  fa<span class=\"_ _4\"></span>ktoring <span class=\"_ _12\"> </span>d\u0142u\u017cny  (da<span class=\"_ _4\"></span>lsze  informa<span class=\"_ _4\"></span>cje<span class=\"_ _4\"></span> przedstawion<span class=\"_ _4\"></span>o w Nocie 10<span class=\"_ _4\"></span>.3). Poniewa\u017c praktyka rynkowa <span class=\"_ _3\"></span>w zakresie <span class=\"_ _3\"></span>prez<span class=\"_ _4\"></span>entacji transakcji faktoringu d\u0142u\u017cnego w <span class=\"_ _3\"></span>sprawozdaniu z przep\u0142yw\u00f3w <span class=\"_ _3\"></span>pieni\u0119\u017cn<span class=\"_ _4\"></span>ych nie <span class=\"_ _1\"> </span>jest<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>jednolita, <span class=\"_ _0\"> </span>ko<span class=\"_ _3\"></span>nieczne <span class=\"_ _0\"> </span>by\u0142o <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>konanie <span class=\"_ _0\"> </span>przez <span class=\"_ _2\"> </span>Zarz\u0105d <span class=\"_ _0\"></span>os\u0105du <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>tym <span class=\"_ _2\"> </span>obszarze. <span class=\"_ _2\"> </span><span class=\"ff2\">W <span class=\"_ _2\"> </span>przypadku <span class=\"_ _1\"> </span>tych <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>ransakcji <span class=\"_ _0\"></span>Jednostka </span>Dominuj\u0105ca <span class=\"_ _10\"> </span>musia\u0142a<span class=\"ff2\"> <span class=\"_ _10\"> </span></span>dokona\u0107 <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>ceny,  czy <span class=\"_ _11\"> </span>wydatki <span class=\"_ _10\"> </span>zwi\u0105zane <span class=\"_ _10\"> </span>z <span class=\"_ _11\"> </span>p\u0142atno\u015bciami <span class=\"_ _10\"> </span>dokonanymi <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>rzecz <span class=\"_ _11\"> </span>faktora <span class=\"_ _10\"> </span>powinny <span class=\"_ _11\"> </span>by\u0107<span class=\"_ _4\"></span> zaklasyfikowane  do  przep\u0142yw\u00f3<span class=\"_ _4\"></span>w  pieni\u0119\u017cnych  z  dzia\u0142alno\u015bci  operacyjnej  czy  te\u017c <span class=\"_ _19\"> </span>do <span class=\"_ _19\"> </span>przep\u0142yw\u00f3w  z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>dzia\u0142alno\u015bci  finansowej<span class=\"_ _4\"></span> w <span class=\"ff3\">ramach sprawozdania z przep\u0142yw\u00f3w <span class=\"_ _3\"></span>pi<span class=\"_ _4\"></span>eni\u0119\u017cnych.<span class=\"ff2\"> </span>Zgodnie <span class=\"_ _3\"></span>z MSR7.11<span class=\"_ _4\"></span> jedno<span class=\"_ _3\"></span>stka<span class=\"_ _4\"></span> powinna prezentowa\u0107 przep\u0142ywy <span class=\"_ _3\"></span>pieni<span class=\"_ _4\"></span>\u0119\u017cne </span>z <span class=\"ff3\">dzia\u0142alno\u015bci operacyjnej, <span class=\"_ _3\"></span>inwestycyjnej<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>finansowej w <span class=\"_ _3\"></span>spos\u00f3b <span class=\"_ _3\"></span>najbardziej odpowiedni <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>rodzaju prowadzonej <span class=\"_ _3\"></span>dzia\u0142alno\u015bc<span class=\"_ _4\"></span>i, </span>gdy\u017c <span class=\"_ _3\"></span>informacja <span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>dostarcza <span class=\"_ _3\"></span>u\u017cytkownik<span class=\"_ _4\"></span>om <span class=\"_ _3\"></span>sprawozda\u0144 f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych <span class=\"_ _3\"></span>dane <span class=\"_ _3\"></span>pozwalaj\u0105ce <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>dokonanie <span class=\"_ _3\"></span>oceny <span class=\"_ _3\"></span>wp\u0142ywu <span class=\"_ _3\"></span>tych\u017ce dzia\u0142alno\u015bci na syt<span class=\"_ _4\"></span>uacj\u0119 finans<span class=\"_ _4\"></span>ow\u0105 jedno<span class=\"_ _4\"></span>stki oraz na<span class=\"_ _4\"></span> kwot\u0119 \u015brod<span class=\"_ _4\"></span>k\u00f3w pieni\u0119\u017cn<span class=\"_ _4\"></span>ych i<span class=\"ff2\"> </span>ich ekwiwalent<span class=\"_ _4\"></span>\u00f3w.<span class=\"ff2\"> </span>W zwi\u0105zku <span class=\"_ _4\"></span>z powy\u017cszym w <span class=\"_ _4\"></span>ocenie Jednos<span class=\"_ _4\"></span>tki Dominuj\u0105c<span class=\"_ _4\"></span>ej:<span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">prezenta<span class=\"_ _4\"></span>cja <span class=\"_ _10\"> </span>sp\u0142aty <span class=\"_ _11\"> </span>kwoty <span class=\"_ _10\"> </span>wierzytelno\u015bci <span class=\"_ _10\"> </span>podstawowej <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>ramach <span class=\"_ _10\"> </span>faktoringu <span class=\"_ _10\"> </span>d\u0142u\u017cnego <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>przep\u0142ywach <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>dzia\u0142alno\u015bci </span></span>operacyjnej <span class=\"_ _14\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _14\"> </span>zgodna <span class=\"_ _c\"> </span>z <span class=\"_ _d\"> </span>celem <span class=\"_ _c\"> </span>poszczeg\u00f3lnych <span class=\"_ _c\"> </span>element\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _c\"> </span>transakcji <span class=\"_ _c\"> </span> <span class=\"_ _d\"> </span>i <span class=\"_ _c\"> </span>sp\u00f3jna <span class=\"_ _d\"> </span>z <span class=\"_ _c\"> </span>prezentacj\u0105 <span class=\"_ _c\"> </span>tych <span class=\"_ _c\"> </span>transakcji w sprawozdaniu <span class=\"_ _10\"> </span>z <span class=\"_ _15\"> </span>sytuacji <span class=\"_ _11\"> </span>finansowej. <span class=\"_ _11\"> </span>W <span class=\"_ _15\"> </span>przypadku <span class=\"_ _10\"> </span>dokonania <span class=\"_ _11\"> </span>subrogacji <span class=\"_ _11\"> </span>ustawowej <span class=\"_ _11\"> </span>wierzyt<span class=\"ff3\">elno\u015bci <span class=\"_ _11\"> </span>przez <span class=\"_ _11\"> </span>faktora </span>z prawnego <span class=\"_ _0\"></span>punktu <span class=\"_ _f\"></span>widzenia <span class=\"_ _0\"></span>przejmuje <span class=\"_ _0\"></span>on <span class=\"ff3\">prawa <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>obowi\u0105zki <span class=\"_ _0\"></span>charakterystyczne <span class=\"_ _f\"></span>dla<span class=\"_ _3\"></span></span> <span class=\"ff3\">wierzyt<span class=\"_ _4\"></span>elno\u015bci <span class=\"_ _0\"></span>handlowych. <span class=\"_ _f\"></span>Jedynie </span>przep\u0142ywy wynikaj\u0105ce <span class=\"_ _3\"></span>ze <span class=\"_ _3\"></span>sp\u0142at<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>kwot <span class=\"_ _3\"></span>wierz<span class=\"_ _4\"></span>ytelno\u015bci podstawowych, pochodz\u0105cych <span class=\"_ _3\"></span>z zobowi\u0105za\u0144 <span class=\"_ _3\"></span>z tyt<span class=\"_ _3\"></span>u\u0142u zakupu, budowy \u015brodk\u00f3w <span class=\"_ _1\"> </span>trwa\u0142ych <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>niematerialnych <span class=\"_ _0\"></span>prezentowane <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>ramach <span class=\"_ _1\"> </span>dzia\u0142alno\u015bci <span class=\"_ _1\"> </span>inwestycyjnej<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span>(dalsze <span class=\"_ _2\"> </span>informacje<span class=\"_ _4\"></span> </span>przedstawion<span class=\"_ _4\"></span>o w Nocie 10<span class=\"_ _4\"></span>.3)<span class=\"ls39\">,  </span> -<span class=\"ffc\"> <span class=\"_ _2c\"> </span></span>natomias<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span><span class=\"ff3\">aspekt <span class=\"_ _3\"></span>finansowy <span class=\"_ _3\"></span>zwi\u0105z<span class=\"_ _4\"></span>any <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>transakcj\u0105 <span class=\"_ _3\"></span>faktoringu <span class=\"_ _3\"></span>jest wskazany <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>prezentacji <span class=\"_ _3\"></span>odsetek <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>ramach dzia\u0142alno<span class=\"_ _3\"></span><span class=\"ls26\">\u015bci </span></span>finansowej.  Jest  to  sp\u00f3jne  z  ujmowani<span class=\"_ _4\"></span>em  tych  odsetek  w  kosztach  finans<span class=\"_ _4\"></span>owych  w  sprawozdaniu  z  wyniku<span class=\"_ _4\"></span>  zgodnie z <span class=\"ff3\">przyj\u0119t\u0105  przez  Jednostk\u0119  Dominuj\u0105c\u0105  polityk\u0105  rachunkow<span class=\"_ _4\"></span>o\u015bci  prezentacji  koszt\u00f3w  odsetek  od  faktoringu  d\u0142u\u017cnego </span>w <span class=\"ff3\">dzia\u0142alno\u015bci finans<span class=\"_ _4\"></span>owej.<span class=\"ff2\"> </span></span><div class=\"c w358 hff gs1a33\"><div class=\"t m0 x11 h8 ycb ff4 fs6 fc0 sc0 ls0 ws0\">Wa\u017cne oszacow<span class=\"_ _4\"></span>ania i za\u0142<span class=\"_ _4\"></span>o\u017cenia<span class=\"ff1\"> </span></div></div><div class=\"c w358 h1e7 gs1a34\"><div class=\"t m0 x11 h8 y1210 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zanie  bilansowe  z  tytu\u0142u  przysz\u0142ych  \u015bwiadcze\u0144 <span class=\"_ _10\"> </span>pracow<span class=\"_ _4\"></span>niczych  r\u00f3wne  jest <span class=\"_ _10\"> </span>warto\u015bci  bie\u017c\u0105cej  zobowi\u0105zania <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y1211 ff3 fs6 fc0 sc0 ls0 ws0\">z <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>e\u015blonych <span class=\"_ _1\"> </span>\u015bwiadcze\u0144. <span class=\"_ _1\"> </span>Wysoko\u015b\u0107 <span class=\"_ _2\"> </span>zobowi\u0105zania <span class=\"_ _1\"> </span>zale\u017cy <span class=\"_ _1\"> </span>od <span class=\"_ _2\"> </span>wielu <span class=\"_ _2\"> </span>czynnik\u00f3w, <span class=\"_ _2\"> </span>kt\u00f3re <span class=\"_ _2\"> </span>s\u0105 <span class=\"_ _1\"> </span>wyko<span class=\"_ _3\"></span>rzys<span class=\"_ _4\"></span>tywane <span class=\"_ _1\"> </span>jako </div><div class=\"t m0 x11 h8 y1212 ff3 fs6 fc0 sc0 ls0 ws0\">za\u0142o\u017cenia <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>meto<span class=\"_ _3\"></span>dzi<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>aktuarialnej. <span class=\"_ _3\"></span>Wszelkie <span class=\"_ _f\"></span>zmiany <span class=\"_ _3\"></span>za\u0142o\u017ce\u0144 <span class=\"_ _f\"></span>maj\u0105 <span class=\"_ _3\"></span>wp\u0142yw <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>bilansow\u0105 <span class=\"_ _f\"></span>zobowi\u0105z<span class=\"_ _4\"></span>ania. <span class=\"_ _3\"></span>Jednym <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y1213 ff3 fs6 fc0 sc0 ls0 ws0\">z  podstawowych  za\u0142o\u017ce\u0144  dla  ustalenia  wysoko\u015bci  zobowi\u0105z<span class=\"_ _4\"></span>ania  jest  stopa  procentowa.  Na  dzie\u0144  ko\u0144cz\u0105cy  okres </div><div class=\"t m0 x11 h8 y1214 ff3 fs6 fc0 sc0 ls0 ws0\">sprawozdawczy <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>oparciu <span class=\"_ _c\"> </span>o <span class=\"_ _c\"> </span>opini\u0119 <span class=\"_ _14\"> </span>niezale\u017cnego <span class=\"_ _14\"> </span>aktuariusza <span class=\"_ _14\"> </span>przyjmuje <span class=\"_ _14\"> </span>si\u0119 <span class=\"_ _d\"> </span>odpowiedni\u0105<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>sto<span class=\"_ _3\"></span>p\u0119 <span class=\"_ _14\"> </span>dyskonta <span class=\"_ _14\"> </span>dla </div><div class=\"t m0 x11 h8 y1215 ff3 fs6 fc0 sc0 ls0 ws0\">podmiot\u00f3w <span class=\"_ _19\"> </span>Grupy <span class=\"_ _10\"> </span>Kapita\u0142owej,  przy <span class=\"_ _10\"> </span>u\u017cyciu <span class=\"_ _10\"> </span>kt\u00f3<span class=\"_ _3\"></span>rej <span class=\"_ _19\"> </span>ustala <span class=\"_ _10\"> </span>si\u0119 <span class=\"_ _10\"> </span>warto\u015b\u0107 <span class=\"_ _10\"> </span>bie\u017c\u0105c\u0105 <span class=\"_ _10\"> </span>szacowanych  przysz\u0142ych <span class=\"_ _10\"> </span>wyp\u0142yw\u00f3w </div><div class=\"t m0 x11 h8 y1216 ff3 fs6 fc0 sc0 ls0 ws0\">pieni\u0119\u017cnych <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _10\"> </span>tych <span class=\"_ _11\"> </span>\u015bwiadcze\u0144.<span class=\"ff2\"> <span class=\"_ _10\"> </span>Przy <span class=\"_ _10\"> </span>ustalaniu <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>dy<span class=\"_ _4\"></span>skontowej <span class=\"_ _10\"> </span>dla <span class=\"_ _10\"> </span>okresu <span class=\"_ _10\"> </span>sprawozdawczego <span class=\"_ _10\"> </span>aktuariusz<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y1217 ff2 fs6 fc0 sc0 ls0 ws0\">ekstrapolu<span class=\"ff3\">je <span class=\"_ _11\"> </span>wzd\u0142u\u017c <span class=\"_ _10\"> </span>krzywej <span class=\"_ _11\"> </span>rentowno\u015bci <span class=\"_ _11\"> </span>bie\u017c\u0105ce <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>procentowe <span class=\"_ _11\"> </span>obligacji <span class=\"_ _11\"> </span>skarbowych <span class=\"_ _10\"> </span>wyra\u017conych <span class=\"_ _11\"> </span>w<span class=\"_ _3\"></span></span> waluci<span class=\"_ _4\"></span>e </div><div class=\"t m0 x11 h8 y914 ff3 fs6 fc0 sc0 ls0 ws0\">przysz\u0142ej <span class=\"_ _15\"> </span>wyp\u0142aty <span class=\"_ _15\"> </span>\u015bwiadcze\u0144, <span class=\"_ _11\"> </span>aby <span class=\"_ _14\"> </span>uzyska\u0107 <span class=\"_ _15\"> </span>stop\u0119 <span class=\"_ _15\"> </span>dyskontow\u0105<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>umo\u017cliwiaj\u0105c\u0105 <span class=\"_ _15\"> </span>dyskontowani<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>p\u0142atno\u015bci <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span><span class=\"ff2\"> termini<span class=\"_ _4\"></span>e </span></div><div class=\"t m0 x11 h8 y5c9 ff3 fs6 fc0 sc0 ls0 ws0\">realizacji d\u0142u\u017csz<span class=\"_ _4\"></span>ym ni\u017c termin <span class=\"_ _4\"></span>wykupu obli<span class=\"_ _4\"></span>gacji.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y1218 ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e <span class=\"_ _15\"> </span>za\u0142o\u017cenia <span class=\"_ _11\"> </span>makroekonomiczn<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>wykorzystywane <span class=\"_ _11\"> </span>dla <span class=\"_ _15\"> </span>wyceny <span class=\"_ _15\"> </span>zo<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>owi\u0105za\u0144 <span class=\"_ _15\"> </span>z <span class=\"_ _11\"> </span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _11\"> </span>przysz\u0142ych <span class=\"_ _15\"> </span>\u015bwiadcze\u0144 </div><div class=\"t m0 x11 h8 yd13 ff3 fs6 fc0 sc0 ls0 ws0\">pracowniczych, <span class=\"_ _4\"></span>takie jak stopa in<span class=\"_ _4\"></span>flacji czy na<span class=\"_ _4\"></span>jni\u017csze wynagr<span class=\"_ _4\"></span>odzenie, <span class=\"_ _4\"></span>oparte s\u0105 na <span class=\"_ _4\"></span>obecnych <span class=\"ff2\">warunka<span class=\"_ _4\"></span>ch rynkowych. <span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 yab4 ff3 fs6 fc0 sc0 ls0 ws0\">Zgodnie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>MSR <span class=\"_ _2\"> </span>19 <span class=\"_ _2\"> </span>par. <span class=\"_ _2\"> </span>78 <span class=\"_ _2\"> </span>za\u0142o\u017cenia <span class=\"_ _2\"> </span>aktu<span class=\"_ _3\"></span>arialne <span class=\"_ _1\"> </span>przyj\u0119te <span class=\"_ _2\"> </span>dla <span class=\"_ _2\"> </span>cel\u00f3w <span class=\"_ _2\"> </span>wyceny <span class=\"_ _2\"> </span>\u015bwiadcze\u0144 <span class=\"_ _2\"> </span>pracowniczych <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>G<span class=\"_ _3\"></span>rupi<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>s\u0105 </div><div class=\"t m0 x11 h8 y1219 ff3 fs6 fc0 sc0 ls0 ws0\">sp\u00f3jne, <span class=\"_ _17\"> </span>gdy\u017c <span class=\"_ _1f\"> </span>odzwierciedla<span class=\"_ _4\"></span>j\u0105 <span class=\"_ _17\"> </span>relacje<span class=\"_ _3\"></span> <span class=\"_ _17\"> </span>ekonomiczne <span class=\"_ _17\"> </span>pomi\u0119dzy <span class=\"_ _17\"> </span>takimi <span class=\"_ _1f\"> </span>czynnikami <span class=\"_ _17\"> </span>jak <span class=\"_ _1f\"> </span>infl<span class=\"_ _4\"></span>acja, <span class=\"_ _17\"> </span>stopa <span class=\"_ _1f\"> </span>wzrostu </div><div class=\"t m0 x11 h8 y121a ff3 fs6 fc0 sc0 ls0 ws0\">wynagrodze\u0144, st<span class=\"_ _4\"></span>opa dyskon<span class=\"_ _4\"></span>ta oraz<span class=\"_ _4\"></span> stopa wzrostu cen w<span class=\"_ _4\"></span>\u0119gla. <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y121b ff3 fs6 fc0 sc0 ls0 ws0\">Za\u0142o\u017cenia przyj\u0119<span class=\"_ _4\"></span>te do w<span class=\"ff2\">yceny na <span class=\"_ _4\"></span>31 grud<span class=\"_ _4\"></span>nia 2023<span class=\"_ _4\"></span> <span class=\"ff3\">r. zosta\u0142y </span>przedstawi<span class=\"_ _4\"></span>one w Nocie 11.2.<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y121c ff3 fs6 fc0 sc0 ls0 ws0\">Przedstawiona poni\u017cej <span class=\"_ _3\"></span>analiza wra\u017cliwo\u015bci <span class=\"_ _3\"></span>opiera <span class=\"_ _3\"></span>si\u0119 na <span class=\"_ _3\"></span>tej <span class=\"_ _3\"></span>samej metodzie <span class=\"_ _3\"></span>wyceny, jak\u0105 <span class=\"_ _3\"></span>u\u017cyto <span class=\"_ _3\"></span>do wyceny <span class=\"_ _f\"></span>zobowi\u0105za\u0144<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y121d ff3 fs6 fc0 sc0 ls0 ws0\">uj\u0119tych <span class=\"_ _17\"> </span>w <span class=\"_ _17\"> </span>niniejsz<span class=\"_ _4\"></span>ym <span class=\"_ _17\"> </span>sprawo<span class=\"_ _4\"></span>zdaniu <span class=\"_ _13\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owym<span class=\"ff2\">, <span class=\"_ _17\"> </span>czyli <span class=\"_ _17\"> </span>metodzie <span class=\"_ _13\"> </span></span>prognozowanych <span class=\"_ _13\"> </span>uprawnie\u0144 <span class=\"_ _17\"> </span>jednostk<span class=\"_ _4\"></span>owych </div><div class=\"t m0 x11 h8 y121e ff3 fs6 fc0 sc0 ls0 ws0\">(\u201eProjected <span class=\"_ _0\"></span>Unit <span class=\"_ _0\"></span>Credit <span class=\"_ _0\"></span>Method\u201d). <span class=\"_ _0\"></span>Przy <span class=\"_ _0\"></span>analizie <span class=\"_ _0\"> </span>wp\u0142ywu <span class=\"_ _0\"></span>danego <span class=\"_ _0\"></span>czynnika <span class=\"_ _0\"></span>(za\u0142o\u017cenia) <span class=\"_ _0\"></span>zmienia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>jego <span class=\"_ _0\"> </span>warto\u015b\u0107 <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>+/<span class=\"_ _3\"></span><span class=\"ff2\">- <span class=\"_ _0\"></span><span class=\"lse\">1 </span></span></div><div class=\"t m0 x11 h8 y121f ff3 fs6 fc0 sc0 ls0 ws0\">punkt <span class=\"_ _12\"> </span>procent<span class=\"_ _4\"></span>owy  p<span class=\"_ _4\"></span>ozostawiaj\u0105<span class=\"_ _4\"></span>c  wsz<span class=\"_ _4\"></span>elkie <span class=\"_ _12\"> </span>inne <span class=\"_ _2\"> </span>za\u0142o\u017cenia <span class=\"_ _12\"> </span>oraz <span class=\"_ _2\"> </span>baz\u0119  os\u00f3b <span class=\"_ _2\"> </span>uprawnionych <span class=\"_ _2\"> </span>do  \u015bwiadcz<span class=\"_ _4\"></span>e\u0144  b<span class=\"_ _4\"></span>ez <span class=\"_ _2\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\">mian. </span></div><div class=\"t m0 x11 h8 y1220 ff3 fs6 fc0 sc0 ls0 ws0\">Analiza pokazuje <span class=\"_ _4\"></span>wi\u0119c wp\u0142yw <span class=\"_ _4\"></span>zmiany tylko jedn<span class=\"_ _4\"></span>ego konkr<span class=\"_ _4\"></span>etnego cz<span class=\"_ _4\"></span>ynnika. <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y1221 ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x11 h8 y1222 ff4 fs6 fc2 sc0 ls0 ws0\">Wp\u0142yw zmian za\u0142<span class=\"_ _4\"></span>o\u017ce\u0144<span class=\"ff1\"> </span>na sald<span class=\"_ _4\"></span>o zobowi<span class=\"_ _4\"></span>\u0105za\u0144 (Jednost<span class=\"_ _4\"></span>ki Dominuj<span class=\"_ _4\"></span>\u0105cej)<span class=\"ff1\"> </span>na dzie\u0144 31 <span class=\"_ _4\"></span>grudnia 2023<span class=\"_ _4\"></span> r. <span class=\"ff1\"> </span></div></div><div class=\"c w35a h9e gs1a35\"><div class=\"t m0 x24 h8 y112 ff1 fs6 fc2 sc0 ls0 ws0\">Stopa dyskontow<span class=\"_ _4\"></span>a </div></div><div class=\"c w35b h9e gs1a36\"><div class=\"t m0 x51 h53 y112 ff1 fs6 fc2 sc0 ls0 ws0\">Planowane wzrosty <span class=\"_ _4\"></span>podstaw<span class=\"_ _4\"></span>*<span class=\"ff7 fc0\"> </span></div></div><div class=\"c w21c h9e gs1a37\"><div class=\"t m0 x5b h8 y363 ff1 fs6 fc2 sc0 ls0 ws0\">-1 p.p. </div></div><div class=\"c w7b h9e gs1a38\"><div class=\"t m0 x49 h8 y363 ff1 fs6 fc2 sc0 ls0 ws0\">+1 p.p. </div></div><div class=\"c w30d h9e gs1a39\"><div class=\"t m0 x5a h8 y363 ff1 fs6 fc2 sc0 ls0 ws0\">-1 p.p. </div></div><div class=\"c w30d h9e gs1a3a\"><div class=\"t m0 xbb h53 y363 ff1 fs6 fc2 sc0 ls0 ws0\">+1 p.p.<span class=\"ff7 fc0\"> </span></div></div><div class=\"c w359 hc2 gs1a3b\"><div class=\"t m0 x11 h8 y176 ff2 fs6 fc0 sc0 ls0 ws0\">Odprawy emer<span class=\"_ _4\"></span>ytalno-rentow<span class=\"_ _4\"></span>e </div></div><div class=\"c w21c hc2 gs1a3c\"><div class=\"t m0 x63 h8 y176 ff2 fs6 fc0 sc0 lse ws0\">37<span class=\"ls0\"> </span></div></div><div class=\"c w7b hc2 gs1a3d\"><div class=\"t m0 x4b h8 y176 ff2 fs6 fc0 sc0 ls0 ws0\">(32) </div></div><div class=\"c w30d hc2 gs1a3e\"><div class=\"t m0 x70 h8 y176 ff2 fs6 fc0 sc0 ls0 ws0\">(35) </div></div><div class=\"c w30d hc2 gs1a3f\"><div class=\"t m0 x0 h8 yf7 ff2 fs6 fc0 sc0 lse ws0\">44<span class=\"ls0\"> </span></div></div><div class=\"c w359 hc2 gs1a40\"><div class=\"t m0 x11 h8 y58 ff3 fs6 fc0 sc0 ls0 ws0\">Ekwiwalent w\u0119g<span class=\"_ _4\"></span>lowy<span class=\"ff2\"> </span></div></div><div class=\"c w21c hc2 gs1a41\"><div class=\"t m0 xd h8 y58 ff2 fs6 fc0 sc0 lse ws0\">289<span class=\"ls0\"> </span></div></div><div class=\"c w7b hc2 gs1a42\"><div class=\"t m0 x1d h8 y58 ff2 fs6 fc0 sc0 ls0 ws0\">(229) </div></div><div class=\"c w30d hc2 gs1a43\"><div class=\"t m0 x33 h8 y58 ff2 fs6 fc0 sc0 ls0 ws0\">(247) </div></div><div class=\"c w30d hc2 gs1a44\"><div class=\"t m0 x70 h8 yf7 ff2 fs6 fc0 sc0 lse ws0\">307<span class=\"ls0\"> </span></div></div><div class=\"c w359 h1e8 gs1a45\"><div class=\"t m0 x11 h8 y176 ff2 fs6 fc0 sc0 ls0 ws0\">Nagrody jubileusz<span class=\"_ _4\"></span>owe </div></div><div class=\"c w21c h1e8 gs1a46\"><div class=\"t m0 x63 h8 y176 ff2 fs6 fc0 sc0 lse ws0\">39<span class=\"ls0\"> </span></div></div><div class=\"c w7b h1e8 gs1a47\"><div class=\"t m0 x4b h8 y176 ff2 fs6 fc0 sc0 ls0 ws0\">(34) </div></div><div class=\"c w30d h1e8 gs1a48\"><div class=\"t m0 x70 h8 y176 ff2 fs6 fc0 sc0 ls0 ws0\">(37) </div></div><div class=\"c w30d h1e8 gs1a49\"><div class=\"t m0 x0 h8 y6c6 ff2 fs6 fc0 sc0 lse ws0\">47<span class=\"ls0\"> </span></div></div><div class=\"c w359 h115 gs1a4a\"><div class=\"t m0 x11 h8 ye3 ff3 fs6 fc0 sc0 ls0 ws0\">Inne \u015bwiadczenia <span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w21c h115 gs1a4b\"><div class=\"t m0 xd4 h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\">3 </div></div><div class=\"c w7b h115 gs1a4c\"><div class=\"t m0 x2f h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\">(3) </div></div><div class=\"c w30d h115 gs1a4d\"><div class=\"t m0 x0 h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\">(3) </div></div><div class=\"c w30d h115 gs1a4e\"><div class=\"t m0 xd h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w359 hc2 gs1a4f\"><div class=\"t m0 x11 h8 y58 ff4 fs6 fc2 sc0 ls0 ws0\">Zobowi\u0105zani<span class=\"_ _4\"></span>e \u0142\u0105cznie<span class=\"ff1 fc0\"> </span></div></div><div class=\"c w21c hc2 gs1a50\"><div class=\"t m0 xd h8 y58 ff1 fs6 fc0 sc0 lsf ws0\">368<span class=\"ls0\"> </span></div></div><div class=\"c w7b hc2 gs1a51\"><div class=\"t m0 x9e h8 y58 ff1 fs6 fc0 sc0 ls0 ws0\">(298) </div></div><div class=\"c w30d hc2 gs1a52\"><div class=\"t m0 x33 h8 y58 ff1 fs6 fc0 sc0 ls0 ws0\">(322) </div></div><div class=\"c w30d hc2 gs1a53\"><div class=\"t m0 x70 h8 yf7 ff1 fs6 fc0 sc0 lsf ws0\">402<span class=\"ls0\"> </span></div></div><div class=\"c w359 hc2 gs1a54\"><div class=\"t m0 x11 h8 y58 ff3 fs6 fc0 sc0 ls0 ws0\">Wp\u0142yw na wynik <span class=\"_ _4\"></span>finansowy<span class=\"ff2\"> </span></div></div><div class=\"c w21c hc2 gs1a55\"><div class=\"t m0 x63 h8 y58 ff2 fs6 fc0 sc0 lse ws0\">39<span class=\"ls0\"> </span></div></div><div class=\"c w7b hc2 gs1a56\"><div class=\"t m0 x4b h8 y58 ff2 fs6 fc0 sc0 ls0 ws0\">(34) </div></div><div class=\"c w30d hc2 gs1a57\"><div class=\"t m0 x70 h8 y58 ff2 fs6 fc0 sc0 ls0 ws0\">(37) </div></div><div class=\"c w30d hc2 gs1a58\"><div class=\"t m0 x0 h8 yf7 ff2 fs6 fc0 sc0 lse ws0\">47<span class=\"ls0\"> </span></div></div><div class=\"c w359 hc gs1a59\"><div class=\"t m0 x11 h8 yca ff3 fs6 fc0 sc0 ls0 ws0\">Wp\u0142yw na pozo<span class=\"_ _4\"></span>sta\u0142e ca\u0142kowit<span class=\"_ _4\"></span>e </div><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">dochody </div></div><div class=\"c w21c hc gs1a5a\"><div class=\"t m0 xd h8 y131 ff2 fs6 fc0 sc0 lse ws0\">329<span class=\"ls0\"> </span></div></div><div class=\"c w7b hc gs1a5b\"><div class=\"t m0 x1d h8 y131 ff2 fs6 fc0 sc0 ls0 ws0\">(264) </div></div><div class=\"c w30d hc gs1a5c\"><div class=\"t m0 x33 h8 y131 ff2 fs6 fc0 sc0 ls0 ws0\">(285) </div></div><div class=\"c w30d hc gs1a5d\"><div class=\"t m0 x70 h8 y1c9 ff2 fs6 fc0 sc0 lse ws0\">355<span class=\"ls0\"> </span></div></div><div class=\"c w358 h1e7 gs1a34\"><div class=\"t m0 x11 h53 y2d ff7 fs6 fc0 sc0 ls0 ws0\">*<span class=\"ff2\"> <span class=\"ff6 fs3\">W odniesieniu<span class=\"_ _3\"></span> do odpraw emerytalno<span class=\"_ _3\"></span>-<span class=\"ff5\">rentowych, nagr\u00f3<span class=\"_ _3\"></span>d jubileuszowych i </span>i<span class=\"_ _3\"></span><span class=\"ff5\">nnych \u015bwiadcze\u0144 uwzgl\u0119<span class=\"_ _3\"></span>dni</span>o<span class=\"ff5\">no zmiany najni\u017cs<span class=\"_ _3\"></span>zego wynagrodzenia,<span class=\"_ _3\"></span></span> </span></span></div><div class=\"t m0 x26 h4a y176 ff5 fs3 fc0 sc0 ls0 ws0\">natomias<span class=\"_ _3\"></span>t  w odniesieniu do ekwiwalentu w\u0119<span class=\"_ _3\"></span>glowego u<span class=\"_ _3\"></span>wzgl\u0119dniono zmiany<span class=\"_ _3\"></span> infl<span class=\"_ _4\"></span>acji.<span class=\"ff6\"> </span></div></div>Wp\u0142yw zmian <span class=\"_ _4\"></span>za\u0142o\u017ce\u0144 na sald<span class=\"_ _4\"></span>o zobowi<span class=\"_ _4\"></span>\u0105zania na d<span class=\"_ _4\"></span>zie\u0144 31 <span class=\"_ _4\"></span>grudnia 2022<span class=\"_ _4\"></span> r.<span class=\"ff1\"> </span>Stopa dyskontow<span class=\"_ _4\"></span>a Planowane wzrosty <span class=\"_ _4\"></span>podstaw<span class=\"_ _4\"></span>*<span class=\"ff7 fc0\"> </span>-1 p.p. +1 p.p. -1 p.p. +1 p.p.<span class=\"ff7 fc0\"> </span>Odprawy emer<span class=\"_ _4\"></span>ytalno-rentow<span class=\"_ _4\"></span>e 25<span class=\"ls0\"> </span>(22) (25) 32<span class=\"ls0\"> </span>Ekwiwalent <span class=\"ff3\">w\u0119g<span class=\"_ _4\"></span>lowy<span class=\"ff2\"> </span></span>222<span class=\"ls0\"> </span>(181) (173) 230<span class=\"ls0\"> </span>Nagrody jubileusz<span class=\"_ _4\"></span>owe 28<span class=\"ls0\"> </span>(25) (27) 34<span class=\"ls0\"> </span>Inne \u015bwiadczenia <span class=\"_ _4\"></span><span class=\"ff2\"> </span>3 (2) (2) 3 Zobowi\u0105zani<span class=\"_ _4\"></span>e \u0142\u0105cznie<span class=\"ff2 fc0\"> </span>278<span class=\"ls0\"> </span>(<span class=\"lsf\">230</span>) (<span class=\"lsf\">227</span>) 299<span class=\"ls0\"> </span>Wp\u0142yw na wynik <span class=\"_ _4\"></span>finansowy<span class=\"ff2\"> </span>28<span class=\"ls0\"> </span>(24) (27) 34<span class=\"ls0\"> </span>Wp\u0142yw na pozo<span class=\"_ _4\"></span>sta\u0142e ca\u0142kowit<span class=\"_ _4\"></span>e dochody 250<span class=\"ls0\"> </span>(206) (200) 265<span class=\"ls0\"> </span>*<span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ff6 fs3\">W <span class=\"_ _f\"> </span>o<span class=\"_ _3\"></span>dniesieniu<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>do <span class=\"_ _0\"> </span>odpraw <span class=\"_ _f\"></span>emerytalno<span class=\"_ _3\"></span>-<span class=\"ff5\">rentowych<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>nagr\u00f3d<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>jubi<span class=\"_ _3\"></span>leuszowych <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>innych <span class=\"_ _f\"></span>\u015bw<span class=\"_ _3\"></span>iadcze\u0144 <span class=\"_ _f\"></span>uwzgl\u0119dn<span class=\"_ _3\"></span></span><span class=\"ls64\">io</span><span class=\"ff5\">no <span class=\"_ _f\"></span>zmian<span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>najn<span class=\"_ _3\"></span>i\u017cszego <span class=\"_ _f\"></span>wynagrodzeni<span class=\"_ _3\"></span>a,</span> </span></span>natomias<span class=\"_ _3\"></span>t  w odniesieniu do ekwiwalentu w\u0119<span class=\"_ _3\"></span>glowego uwzgl\u0119dniono zm<span class=\"_ _3\"></span>iany inflacji.<span class=\"_ _3\"></span><span class=\"ff2 fs6\"> </span>Jak <span class=\"_ _11\"> </span>wskazuje <span class=\"_ _10\"> </span>powy\u017csza <span class=\"_ _11\"> </span>analiza, <span class=\"_ _10\"> </span>na <span class=\"_ _15\"> </span>zmian\u0119 <span class=\"_ _10\"> </span>za\u0142o\u017ce\u0144 <span class=\"_ _11\"> </span>najbardziej <span class=\"_ _10\"> </span>wra\u017cliwe <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _11\"> </span>\u015bwiadczenia <span class=\"_ _10\"> </span>o <span class=\"_ _11\"> </span>najd\u0142u\u017cszym <span class=\"_ _11\"> </span>horyzoncie zapadalno\u015bci, <span class=\"_ _f\"></span>czyli <span class=\"_ _0\"></span>deputaty <span class=\"_ _0\"></span>w\u0119glowe, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _0\"></span>b\u0119d\u0105 <span class=\"_ _f\"></span>wyp\u0142acane <span class=\"_ _0\"></span>obecnym <span class=\"_ _0\"></span>pracownik<span class=\"_ _4\"></span>om <span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>ich <span class=\"_ _0\"></span>przej\u015bciu <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>emerytur<span class=\"_ _4\"></span>\u0119 <span class=\"_ _0\"></span>lub rent\u0119. W przypa<span class=\"_ _4\"></span>dku tych \u015bwiadcz<span class=\"_ _6\"></span>e<span class=\"_ _3\"></span>\u0144 odchyl<span class=\"_ _4\"></span>enie wyn<span class=\"_ _4\"></span>osi od <span class=\"ff2\">-17,7% do 25<span class=\"_ _4\"></span><span class=\"ff3\">% (w okresie p<span class=\"_ _4\"></span>or\u00f3wnawczy<span class=\"_ _4\"></span>m od <span class=\"ff2\">-15,7% <span class=\"_ _4\"></span>do 20,2%). </span></span></span>Najmniej <span class=\"_ _14\"> </span>wra\u017cliwe <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>zmian\u0119 <span class=\"_ _14\"> </span>za\u0142o\u017ce\u0144 <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _14\"> </span>\u015bwiadczenia <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>stosunkow<span class=\"_ _4\"></span>o <span class=\"_ _14\"> </span>kr\u00f3tkim <span class=\"_ _14\"> </span>okresie <span class=\"_ _14\"> </span>zapa<span class=\"_ _4\"></span>dalno\u015bci, <span class=\"_ _15\"> </span>np. <span class=\"_ _c\"> </span>nagrod<span class=\"_ _4\"></span>y jubileuszowe uzale\u017cnione od <span class=\"_ _3\"></span>sta\u017c<span class=\"_ _4\"></span>u pracy, <span class=\"_ _3\"></span>dla kt\u00f3rych <span class=\"_ _3\"></span>odchylenie wynosi od <span class=\"_ _3\"></span><span class=\"ff2\">-</span>6,6% do<span class=\"_ _3\"></span> 9,1% (w <span class=\"_ _3\"></span>okresie por\u00f3<span class=\"_ _3\"></span><span class=\"ff2\">wnawczym<span class=\"_ _4\"></span> od <span class=\"_ _3\"></span>-<span class=\"_ _3c\"> </span></span>6,1% do 8,<span class=\"_ _4\"></span>4%). <div class=\"c w2 h0 gs1ab6\"><div class=\"t m0 x5 h18 y8fc ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h5 y124e ff1 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y124f ff4 fs6 fc2 sc0 ls0 ws0\">G\u0142\u00f3wne <span class=\"ff1\"> </span>za\u0142o\u017c<span class=\"_ _4\"></span>enia aktuarialn<span class=\"_ _4\"></span>e<span class=\"ff1\"> </span>(Jednostki D<span class=\"_ _4\"></span>ominuj\u0105cej) pr<span class=\"_ _4\"></span>zyj\u0119te dla c<span class=\"_ _4\"></span>el\u00f3w wyceny n<span class=\"_ _4\"></span>a <span class=\"ff1\">31 grudnia 202<span class=\"_ _4\"></span>3 r.:  </span></div></div><div class=\"c w36e heb gs1ab7\"><div class=\"t m0 x17 h8 ye0c ff1 fs6 fc2 sc0 lsf ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w36f heb gs1ab8\"><div class=\"t m0 x17 h8 ye0c ff1 fs6 fc2 sc0 lsf ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w54 heb gs1ab9\"><div class=\"t m0 x17 h8 ye0c ff1 fs6 fc2 sc0 lsf ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w36f heb gs1aba\"><div class=\"t m0 x17 h8 ye0c ff1 fs6 fc2 sc0 lsf ws0\">2026<span class=\"ls0\"> </span></div></div><div class=\"c w370 heb gs1abb\"><div class=\"t m0 x5b h8 y1251 ff1 fs6 fc2 sc0 ls0 ws0\">2027 i </div><div class=\"t m0 x75 h8 y7b9 ff4 fs6 fc2 sc0 ls0 ws0\">nast\u0119pne<span class=\"ff1\"> </span></div></div><div class=\"c w36d h2a gs1abc\"><div class=\"t m0 x11 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> - stopa dysk<span class=\"_ _4\"></span>onta </div></div><div class=\"c w36e h2a gs1abd\"><div class=\"t m0 x5b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">5,20% </div></div><div class=\"c w36f h2a gs1abe\"><div class=\"t m0 x5b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">5,20% </div></div><div class=\"c w54 h2a gs1abf\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">5,20% </div></div><div class=\"c w36f h2a gs1ac0\"><div class=\"t m0 x5b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">5,20% </div></div><div class=\"c w370 h2a gs1ac1\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">5,20% </div></div><div class=\"c w36d h2a gs1ac2\"><div class=\"t m0 x11 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> - <span class=\"ff3\">stopa wzr<span class=\"_ _4\"></span>ostu cen w\u0119gla<span class=\"ff2\"> </span></span></div></div><div class=\"c w36e h2a gs1ac3\"><div class=\"t m0 x49 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">-20,57% </div></div><div class=\"c w36f h2a gs1ac4\"><div class=\"t m0 x5b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">3,60% </div></div><div class=\"c w54 h2a gs1ac5\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">2,50% </div></div><div class=\"c w36f h2a gs1ac6\"><div class=\"t m0 x5b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">2,50% </div></div><div class=\"c w370 h2a gs1ac7\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">2,50% </div></div><div class=\"c w36d hb2 gs1ac8\"><div class=\"t m0 x11 h8 yca ff2 fs6 fc0 sc0 ls0 ws0\"> - <span class=\"ff3\">stopa wzr<span class=\"_ _4\"></span>ostu najni\u017cszeg<span class=\"_ _4\"></span>o <span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls42 ws0\">   <span class=\"ls0\">wynagrodzenia </span></div></div><div class=\"c w36e hb2 gs1ac9\"><div class=\"t m0 x5a h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">19,44% </div></div><div class=\"c w36f hb2 gs1aca\"><div class=\"t m0 x5b h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">5,20% </div></div><div class=\"c w54 hb2 gs1acb\"><div class=\"t m0 x52 h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">4,00% </div></div><div class=\"c w36f hb2 gs1acc\"><div class=\"t m0 x5b h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">4,00% </div></div><div class=\"c w370 hb2 gs1acd\"><div class=\"t m0 x52 h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">4,00% </div></div><div class=\"c w36d h2a gs1ace\"><div class=\"t m0 x11 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> - przewidywana inf<span class=\"_ _4\"></span>lacja </div></div><div class=\"c w36e h2a gs1acf\"><div class=\"t m0 x5b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">4,60% </div></div><div class=\"c w36f h2a gs1ad0\"><div class=\"t m0 x5b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">3,70% </div></div><div class=\"c w54 h2a gs1ad1\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">2,50% </div></div><div class=\"c w36f h2a gs1ad2\"><div class=\"t m0 x5b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">2,50% </div></div><div class=\"c w370 h2a gs1ad3\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">2,50% </div></div><div class=\"c w36d hb2 gs1ad4\"><div class=\"t m0 x11 h8 yca ff2 fs6 fc0 sc0 ls0 ws0\"> - <span class=\"ff3\">przewidywan<span class=\"_ _4\"></span>y przysz\u0142y wzr<span class=\"_ _4\"></span>ost<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls42 ws0\">    <span class=\"ff3 ls0\">wynagrodze\u0144<span class=\"ff2\"> </span></span></div></div><div class=\"c w36e hb2 gs1ad5\"><div class=\"t m0 x5b h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">9,60% </div></div><div class=\"c w36f hb2 gs1ad6\"><div class=\"t m0 x5b h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">8,40% </div></div><div class=\"c w54 hb2 gs1ad7\"><div class=\"t m0 x52 h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">4,00% </div></div><div class=\"c w36f hb2 gs1ad8\"><div class=\"t m0 x5b h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">4,00% </div></div><div class=\"c w370 hb2 gs1ad9\"><div class=\"t m0 x52 h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">4,00% </div></div><div class=\"c w2 h0 gs1ab6\"><div class=\"t m0 x5 h5 y12c ff2 fs3 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x5 h8 ybd1 ff4 fs6 fc2 sc0 ls0 ws0\">G\u0142\u00f3wne <span class=\"ff1\"> </span>za\u0142o\u017c<span class=\"_ _4\"></span>enia aktuarialn<span class=\"_ _4\"></span>e<span class=\"ff1\"> </span>(Jednostki D<span class=\"_ _4\"></span>ominuj\u0105cej) pr<span class=\"_ _4\"></span>zyj\u0119te dla c<span class=\"_ _4\"></span>el\u00f3w wyceny n<span class=\"_ _4\"></span>a 31 grudni<span class=\"_ _4\"></span>a 2022<span class=\"ff1\"> r.: </span></div></div><div class=\"c w370 hb2 gs1ada\"><div class=\"t m0 x17 h8 y735 ff1 fs6 fc2 sc0 lsf ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w372 hb2 gs1adb\"><div class=\"t m0 x17 h8 y735 ff1 fs6 fc2 sc0 lsf ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w370 hb2 gs1adc\"><div class=\"t m0 x17 h8 y735 ff1 fs6 fc2 sc0 lsf ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w373 hb2 gs1add\"><div class=\"t m0 x17 h8 y735 ff1 fs6 fc2 sc0 lsf ws0\">2026<span class=\"ls0\"> </span></div></div><div class=\"c w374 hb2 gs1ade\"><div class=\"t m0 x83 h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">2027i </div><div class=\"t m0 x75 h8 yc9 ff4 fs6 fc2 sc0 ls0 ws0\">nast\u0119pne<span class=\"ff1\"> </span></div></div><div class=\"c w371 h2a gs1adf\"><div class=\"t m0 x11 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> - stopa dysk<span class=\"_ _4\"></span>onta </div></div><div class=\"c w370 h2a gs1ae0\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">6,75% </div></div><div class=\"c w372 h2a gs1ae1\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">6,75% </div></div><div class=\"c w370 h2a gs1ae2\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">6,75% </div></div><div class=\"c w373 h2a gs1ae3\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">6,75% </div></div><div class=\"c w374 h2a gs1ae4\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">6,75% </div></div><div class=\"c w371 h2a gs1ae5\"><div class=\"t m0 x11 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> - <span class=\"ff3\">stopa wzr<span class=\"_ _4\"></span>ostu cen w\u0119gla<span class=\"ff2\"> </span></span></div></div><div class=\"c w370 h2a gs1ae6\"><div class=\"t m0 x5a h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">87,90% </div></div><div class=\"c w372 h2a gs1ae7\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">5,90% </div></div><div class=\"c w370 h2a gs1ae8\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">3,50% </div></div><div class=\"c w373 h2a gs1ae9\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">2,50% </div></div><div class=\"c w374 h2a gs1aea\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">2,50% </div></div><div class=\"c w371 hb2 gs1aeb\"><div class=\"t m0 x11 h8 yca ff2 fs6 fc0 sc0 ls0 ws0\"> - <span class=\"ff3\">stopa wzr<span class=\"_ _4\"></span>ostu najni\u017cszeg<span class=\"_ _4\"></span>o <span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls42 ws0\">   <span class=\"ls0\">wynagrodzenia </span></div></div><div class=\"c w370 hb2 gs1aec\"><div class=\"t m0 x5a h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">19,60% </div></div><div class=\"c w372 hb2 gs1aed\"><div class=\"t m0 x52 h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">5,70% </div></div><div class=\"c w370 hb2 gs1aee\"><div class=\"t m0 x52 h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">5,00% </div></div><div class=\"c w373 hb2 gs1aef\"><div class=\"t m0 x52 h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">4,00% </div></div><div class=\"c w374 hb2 gs1af0\"><div class=\"t m0 x52 h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">4,00% </div></div><div class=\"c w371 hb gs1af1\"><div class=\"t m0 x11 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> - przewidywana inf<span class=\"_ _4\"></span>lacja </div></div><div class=\"c w370 hb gs1af2\"><div class=\"t m0 x5a h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">13,10% </div></div><div class=\"c w372 hb gs1af3\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">5,90% </div></div><div class=\"c w370 hb gs1af4\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">3,50% </div></div><div class=\"c w373 hb gs1af5\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">2,50% </div></div><div class=\"c w374 hb gs1af6\"><div class=\"t m0 x52 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">2,50% </div></div><div class=\"c w371 hb2 gs1af7\"><div class=\"t m0 x11 h8 yca ff2 fs6 fc0 sc0 ls0 ws0\"> - <span class=\"ff3\">przewidywan<span class=\"_ _4\"></span>y przysz\u0142y wzr<span class=\"_ _4\"></span>ost<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls42 ws0\">    <span class=\"ff3 ls0\">wynagrodze\u0144<span class=\"ff2\"> </span></span></div></div><div class=\"c w370 hb2 gs1af8\"><div class=\"t m0 x5a h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">16,00% </div></div><div class=\"c w372 hb2 gs1af9\"><div class=\"t m0 x52 h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">9,00% </div></div><div class=\"c w370 hb2 gs1afa\"><div class=\"t m0 x52 h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">5,00% </div></div><div class=\"c w373 hb2 gs1afb\"><div class=\"t m0 x52 h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">4,00% </div></div><div class=\"c w374 hb2 gs1afc\"><div class=\"t m0 x52 h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">4,00% </div></div><div class=\"c w2 h0 gs1ab6\"><div class=\"t m0 x5 h8 y1258 ff2 fs6 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x5 h8 y1259 ff3 fs6 fc0 sc0 ls0 ws0\">Zmiana <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _0\"></span>zysk\u00f3w/strat <span class=\"_ _3\"></span>aktuarialnych <span class=\"_ _f\"></span>spowodowana <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>zmian\u0105 <span class=\"_ _f\"></span>za\u0142o\u017ce\u0144 <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>zakresie <span class=\"_ _3\"></span>wzrostu <span class=\"_ _f\"></span>stopy <span class=\"_ _f\"></span>dyskonta <span class=\"_ _f\"></span>oraz </div><div class=\"t m0 x5 h8 y125a ff3 fs6 fc0 sc0 ls0 ws0\">wzrost cen w\u0119<span class=\"_ _4\"></span>gla i przewidywan<span class=\"_ _4\"></span>ych przysz\u0142<span class=\"_ _4\"></span>ych wzrost\u00f3w <span class=\"_ _4\"></span> wynagr<span class=\"_ _4\"></span>odze\u0144.<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y125b ff2 fs6 fc0 sc0 ls0 ws0\">Do <span class=\"_ _1\"> </span>aktualizacji <span class=\"_ _0\"></span><span class=\"ff3\">zobowi\u0105za\u0144</span> <span class=\"_ _1\"> </span><span class=\"ff3\">na <span class=\"_ _1\"> </span>koniec <span class=\"_ _1\"> </span>bie\u017c\u0105cego <span class=\"_ _0\"></span>okresu <span class=\"_ _1\"> </span>przyj\u0119to <span class=\"_ _0\"> </span>parametry <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>podstawie <span class=\"_ _1\"> </span>dost\u0119pnych <span class=\"_ _1\"> </span>prognoz <span class=\"_ _0\"> </span>infl<span class=\"_ _3\"></span>ac<span class=\"_ _4\"></span>ji, </span></div><div class=\"t m0 x5 h8 ydf7 ff3 fs6 fc0 sc0 ls0 ws0\">analizy <span class=\"_ _3\"></span>wska\u017anik\u00f3w <span class=\"_ _3\"></span>cen <span class=\"_ _3\"></span>w\u0119gla <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>najni\u017cszego <span class=\"_ _3\"></span>wynagrodzenia <span class=\"_ _3\"></span>oraz<span class=\"ff2\"> </span>przewidywan<span class=\"_ _4\"></span>ej <span class=\"_ _3\"></span>rentowno\u015bci <span class=\"_ _3\"></span>d\u0142ugotermin<span class=\"_ _4\"></span>owych <span class=\"_ _3\"></span>obligacji </div><div class=\"t m0 x5 h8 y92c ff2 fs6 fc0 sc0 ls0 ws0\">skarbowych. </div><div class=\"t m0 x5 h5 y125c ff2 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y254 ff4 fs6 fc2 sc0 ls0 ws0\">Podzia\u0142 <span class=\"_ _3\"></span>(zysk\u00f3w)<span class=\"_ _4\"></span>/<span class=\"ff1\">strat <span class=\"_ _3\"></span>aktuari<span class=\"_ _4\"></span>alnych <span class=\"_ _3\"></span><span class=\"ff4\">na <span class=\"_ _3\"></span>dzie\u0144 31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>za\u0142o\u017ce\u0144 przyj\u0119tych <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>31</span> grudnia<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x5 h8 y255 ff1 fs6 fc2 sc0 lsf ws0\">2022<span class=\"ls0\"> r.<span class=\"fc0\"> </span></span></div></div><div class=\"c w375 h30 gs1afd\"><div class=\"t m0 x11 h8 y32 ff3 fs6 fc0 sc0 ls0 ws0\">Zmiana za<span class=\"_ _4\"></span>\u0142o\u017ce\u0144 finansowych<span class=\"ff2\"> </span></div></div><div class=\"c w148 h30 gs1afe\"><div class=\"t m0 x1d h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">180</span> </div></div><div class=\"c w375 h31 gs1aff\"><div class=\"t m0 x11 h8 y32 ff3 fs6 fc0 sc0 ls0 ws0\">Zmiana za<span class=\"_ _4\"></span>\u0142o\u017ce\u0144 demograficzn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span></div></div><div class=\"c w148 h31 gs1b00\"><div class=\"t m0 x4b h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">64</span> </div></div><div class=\"c w375 h30 gs1b01\"><div class=\"t m0 x11 h8 ye3 ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e zmiany<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w10c h30 gs1b02\"><div class=\"t m0 x1d h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">208</span> </div></div><div class=\"c w375 h1d8 gs1b03\"><div class=\"t m0 x11 h8 y32 ff1 fs6 fc2 sc0 ls0 ws0\">Razem straty <span class=\"_ _4\"></span>aktuarialne </div></div><div class=\"c w10c h1d8 gs1b04\"><div class=\"t m0 x1d h8 y32 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">452</span> </div></div><div class=\"c w2 h0 gs1ab6\"><div class=\"t m0 x5 h5 y125e ff2 fs3 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x5 h8 yd11 ff4 fs6 fc2 sc0 ls0 ws0\">Podzia\u0142 <span class=\"_ _3\"></span>(zysk\u00f3w)<span class=\"_ _4\"></span>/<span class=\"ff1\">strat <span class=\"_ _3\"></span>aktuari<span class=\"_ _4\"></span>alnych <span class=\"_ _3\"></span><span class=\"ff4\">na <span class=\"_ _3\"></span>dzie\u0144 31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>za\u0142o\u017ce\u0144 przyj\u0119tych <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>31</span> grudnia<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x5 h8 y1148 ff1 fs6 fc2 sc0 lsf ws0\">2021 <span class=\"ls0\">r. </span></div></div><div class=\"c w376 h30 gs1b05\"><div class=\"t m0 x11 h8 y32 ff3 fs6 fc0 sc0 ls0 ws0\">Zmiana za<span class=\"_ _4\"></span>\u0142o\u017ce\u0144 finansowych<span class=\"ff2\"> </span></div></div><div class=\"c w377 h30 gs1b06\"><div class=\"t m0 x4b h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\">( 7) </div></div><div class=\"c w376 h31 gs1b07\"><div class=\"t m0 x11 h8 y32 ff3 fs6 fc0 sc0 ls0 ws0\">Zmiana za<span class=\"_ _4\"></span>\u0142o\u017ce\u0144 demograficzn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span></div></div><div class=\"c w377 h31 gs1b08\"><div class=\"t m0 x9e h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\">( 40) </div></div><div class=\"c w376 h30 gs1b09\"><div class=\"t m0 x11 h8 ye3 ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e zmiany<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w378 h30 gs1b0a\"><div class=\"t m0 x9e h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">462</span> </div></div><div class=\"c w376 h30 gs1b0b\"><div class=\"t m0 x11 h8 y32 ff1 fs6 fc2 sc0 ls0 ws0\">Razem straty <span class=\"_ _4\"></span>aktuarialne </div></div><div class=\"c w378 h30 gs1b0c\"><div class=\"t m0 x9e h8 y32 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">415</span> </div></div><div class=\"c w2 h0 gs1ab6\"><div class=\"t m0 x5 h5 ye61 ff2 fs3 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x5 h8 y8b4 ff4 fs6 fc2 sc0 ls0 ws0\">Profil zapadaln<span class=\"_ _4\"></span>o\u015bci zobowi<span class=\"_ _4\"></span>\u0105za\u0144 z tytu\u0142u <span class=\"_ _4\"></span>przysz\u0142ych <span class=\"_ _4\"></span>\u015bwiadcze\u0144 <span class=\"_ _4\"></span>pracowniczych<span class=\"ff1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Temat Zasady rachunkowo\u015bci Znacz\u0105ce szacunki i os\u0105dy Zasady konsolidacji Skonsolidowane  sprawozdanie  finansowe  obejmuje sprawozdanie  finansowe  Jednostki  Dominuj\u0105cej  oraz  sp\u00f3\u0142ek od niej zale\u017cnych.  Za jednostki zale\u017cne  uznaje si\u0119 jednostki, w odniesieniu  do  kt\u00f3rych  Jednostka  Dominuj\u0105ca, bezpo\u015brednio lub po\u015brednio poprzez swoje jednostki zale\u017cne sprawuje kontrol\u0119.  Obj\u0119cie  kontroli  nad  jednostk\u0105  zale\u017cn\u0105  stanowi\u0105c\u0105 przedsi\u0119wzi\u0119cie rozlicza si\u0119 metod\u0105 przej\u0119cia.  Jednostki  zale\u017cne  podlegaj\u0105  konsolidacji  metod\u0105  pe\u0142n\u0105 od dnia obj\u0119cia kontroli do dnia utraty kontroli.  Rozrachunki, przychody, koszty i  niezrealizowane zyski  uj\u0119te w  aktywach,  powsta\u0142e  na transakcjach  pomi\u0119dzy  sp\u00f3\u0142kami Grupy, podlegaj\u0105 eliminacji.  Ocena,  czy  Jednostka  Dominuj\u0105ca sprawuje  kontrol\u0119  nad  sp\u00f3\u0142k\u0105 wymaga ustalenia, czy posiada ona prawa  do  kierowania  istotn\u0105 dzia\u0142alno\u015bci\u0105  sp\u00f3\u0142ki.  Okre\u015blenie istotnej  dzia\u0142alno\u015bci  sp\u00f3\u0142ki  oraz kt\u00f3ry  z inwestor\u00f3w  j\u0105  kontroluje, wymaga  os\u0105du.  W  ocenie  sytuacji i okre\u015bleniu istoty powi\u0105za\u0144 bierze si\u0119  pod  uwag\u0119  m.in.  prawa  g\u0142osu, relatywnie  posiadany  udzia\u0142, rozproszenie  praw  g\u0142osu posiadanych  przez  innych inwestor\u00f3w,  zakres  udzia\u0142u  tych inwestor\u00f3w w powo\u0142ywaniu kluczowego personelu  kierowniczego  lub  cz\u0142onk\u00f3w  rady nadzorczej. Wycena w warto\u015bci godziwej Warto\u015b\u0107  godziwa  stanowi  cen\u0119,  kt\u00f3r\u0105  otrzymano  by  ze sprzeda\u017cy  sk\u0142adnika  aktyw\u00f3w  lub  zap\u0142acono  by  za przeniesienie zobowi\u0105zania w transakcji mi\u0119dzy uczestnikami rynku  przeprowadzonej  na  zwyk\u0142ych  warunkach  na  dzie\u0144 wyceny.  Dla  cel\u00f3w  sprawozdawczo\u015bci  finansowej stosuje  si\u0119 hierarchi\u0119  ustalania  warto\u015bci  godziwej,  opart\u0105  na  trzech poziomach pozyskania informacji wej\u015bciowych: Poziom 1 Warto\u015b\u0107 oparta na danych wej\u015bciowych pochodz\u0105cych z aktywnego rynku, kt\u00f3re s\u0105  traktowane jako \u017ar\u00f3d\u0142o najbardziej wiarygodnych danych.  Poziom 2 Warto\u015b\u0107 oparta na danych wej\u015bciowych innych ni\u017c pochodz\u0105ce z aktywnego rynku, kt\u00f3re jednak s\u0105 obserwowalne (obiektywne, mierzalne).  Poziom 3 Warto\u015b\u0107 oparta na danych o charakterze nieobserwowalnym, stosowanych w zakresie , w jakim odpowiednie  obserwowalne dane wej\u015bciowe s\u0105 niedost\u0119pne. Nieobserwowalne dane wej\u015bciowe odzwierciedlaj\u0105 za\u0142o\u017cenia, kt\u00f3re przyj\u0119liby uczestnicy rynku na potrzeby kalkulacji ceny sk\u0142adnika aktyw\u00f3w lub zobowi\u0105zania, w tym za\u0142o\u017cenia dotycz\u0105ce ryzyka. Przeniesienie  mi\u0119dzy  poziomami  hierarchii  warto\u015bci godziwej nast\u0119puje w sytuacji wyst\u0105pienia zmiany w zakresie \u017ar\u00f3de\u0142  pochodzenia  danych  wej\u015bciowych  na  potrzeby wyceny warto\u015bci godziwej, takich jak: \u2022 aktywny rynek, \u2022 brak  aktywnego  rynku,  jednak  dane  obserwowalne na rynku, \u2022 subiektywne dane wej\u015bciowe. Uznaje  si\u0119,  \u017ce  przeniesienia  pomi\u0119dzy  poziomami  hierarchii warto\u015bci  godziwej  maj\u0105  miejsce  na  koniec  okresu sprawozdawczego. Warto\u015b\u0107  godziwa  przedstawia obecne  szacunki, kt\u00f3re  mog\u0105  ulec zmianie  w  kolejnych  okresach sprawozdawczych  z tytu\u0142u warunk\u00f3w  rynkowych  lub  innych czynnik\u00f3w.  Istnieje  wiele  metod ustalania  warto\u015bci  godziwej,  kt\u00f3re mog\u0105  powodowa\u0107  r\u00f3\u017cnice  w warto\u015bciach  godziwych.  Co  wi\u0119cej, za\u0142o\u017cenia  b\u0119d\u0105ce  podstaw\u0105 ustalenia  warto\u015bci  godziwej  mog\u0105 wymaga\u0107  oszacowania  zmian koszt\u00f3w/cen  w czasie,  stopy dyskonta,  stopy  inflacji  czy  innych istotnych zmiennych. Pewne  za\u0142o\u017cenia  i  szacunki s\u0105 konieczne  dla  ustalenia, do kt\u00f3rego  poziomu  hierarchii warto\u015bci godziwej dany instrument powinien zosta\u0107 zakwalifikowany. Sprawozdania jednostek  o walucie funkcjonalnej  innej ni\u017c PLN Dla  cel\u00f3w  sporz\u0105dzenia  skonsolidowanego  sprawozdania finansowego w walucie prezentacji Grupy Kapita\u0142owej KGHM Polska  Mied\u017a  S.A.  tj.  w  PLN,  dokonuje  si\u0119  przelicze\u0144 poszczeg\u00f3lnych  pozycji  sprawozda\u0144  finansowych  jednostek zagranicznych, dla kt\u00f3rych walut\u0105 funkcjonaln\u0105 jest waluta inna ni\u017c PLN, w nast\u0119puj\u0105cy spos\u00f3b: (i)  pozycje  aktyw\u00f3w  i  zobowi\u0105za\u0144  -  po  kursie  zamkni\u0119cia, tj. po  kursie  \u015brednim  obowi\u0105zuj\u0105cym  na  koniec  okresu sprawozdawczego  og\u0142oszonym  dla  danej  waluty  przez NBP, (ii)  pozycje  sprawozdania  z  wyniku,  sprawozdania z ca\u0142kowitych  dochod\u00f3w,  sprawozdania  z  przep\u0142yw\u00f3w pieni\u0119\u017cnych  -  po  kursie  stanowi\u0105cym  \u015bredni\u0105 arytmetyczn\u0105 kurs\u00f3w  \u015brednich  og\u0142aszanych  dla  danej waluty  przez  NBP  na  ostatni  dzie\u0144  ka\u017cdego  miesi\u0105ca danego  okresu  sprawozdawczego.  W  przypadku znacznych waha\u0144  kursu  wymiany  w  danym  okresie przychody  i  koszty  sprawozdania  z  wyniku i sprawozdania  z  ca\u0142kowitych  dochod\u00f3w  przelicza  si\u0119 po kursach z dnia transakcji, R\u00f3\u017cnice  kursowe  z  przeliczenia  sprawozda\u0144  jednostek  o walucie  funkcjonalnej  innej  ni\u017c  PLN  ujmuje  si\u0119 w pozosta\u0142ych ca\u0142kowitych dochodach danego okresu. Skonsolidowane  sprawozdanie finansowe  prezentowane  jest w PLN,  kt\u00f3ry  stanowi  r\u00f3wnie\u017c walut\u0119  funkcjonaln\u0105  Jednostki Dominuj\u0105cej  i jednostek  zale\u017cnych Grupy Kapita\u0142owej za wyj\u0105tkiem: Jednostki  zale\u017cnej  Future  1 Sp. z o.o.  oraz  jednostek  grupy kapita\u0142owej  ni\u017cszego  szczebla KGHM  INTERNATIONAL  LTD.,  dla kt\u00f3rych    walut\u0119  funkcjonaln\u0105 stanowi  g\u0142\u00f3wnie  dolar ameryka\u0144ski (USD). Saldo r\u00f3\u017cnic kursowych  z przeliczenia sprawozda\u0144 powy\u017cszych jednostek wynios\u0142o: w 2023 r. \u2013 2 476 mln PLN, w 2022 r. \u2013 2 554 mln PLN (patrz Nota 8.2.2 Zmiany pozosta\u0142ych kapita\u0142\u00f3w) . Transakcje w walucie obcej i wycena pozycji wyra\u017conych w walutach obcych Transakcje  wyra\u017cone  w  walutach  obcych  przelicza  si\u0119 na moment pocz\u0105tkowego uj\u0119cia na walut\u0119 funkcjonaln\u0105: \u25cf  po  \u015brednim  kursie  obowi\u0105zuj\u0105cym  na  dzie\u0144  zawarcia transakcji,  gdzie  kursem  obowi\u0105zuj\u0105cym  na  dzie\u0144 zawarcia  transakcji  jest  \u015bredni  kurs  NBP  z  ostatniego dnia  roboczego  poprzedzaj\u0105cego  dzie\u0144  transakcji    w przypadku  przeliczania  operacji  sprzeda\u017cy  lub  kupna walut oraz operacji zap\u0142aty nale\u017cno\u015bci i zobowi\u0105za\u0144 na rachunkach bankowych prowadzony w walucie operacji (w tym do wyceny transakcji otrzymania, udzielenia oraz sp\u0142aty  kredyt\u00f3w  i po\u017cyczek)  oraz  dla  ujmowania pozosta\u0142ych transakcji (w tym sprzeda\u017cy i zakupu),  \u25cf  po kursie faktycznie zastosowanym, tj. po kursie kupna lub sprzeda\u017cy walut stosowanym przez bank, w kt\u00f3rym nast\u0119puje  transakcja,  w przypadku  operacji  sprzeda\u017cy lub  kupna  walut  oraz  operacji  zap\u0142aty  nale\u017cno\u015bci lub zobowi\u0105za\u0144,  na  rachunek  bankowy  prowadzony w innej walucie ni\u017c waluta operacji. Na  koniec  ka\u017cdego  okresu  sprawozdawczego  pozycje pieni\u0119\u017cne  wyra\u017cone  w  walucie  obcej  przelicza  si\u0119  przy zastosowaniu obowi\u0105zuj\u0105cego w tym dniu kursu zamkni\u0119cia. Zyski  i  straty  z  tytu\u0142u  r\u00f3\u017cnic  kursowych  powsta\u0142e  w  wyniku rozliczenia transakcji w walucie obcej oraz wyceny bilansowej aktyw\u00f3w  i  zobowi\u0105za\u0144  pieni\u0119\u017cnych  (innych  ni\u017c  instrumenty pochodne)  wyra\u017conych  w walutach  obcych  ujmuje si\u0119 w wyniku finansowym. Zyski i straty z tytu\u0142u zmiany kurs\u00f3w walut dotycz\u0105ce wyceny bilansowej instrument\u00f3w pochodnych wyra\u017conych w walucie obcej  ujmuje  si\u0119  w  wyniku  finansowym  jako  wycena do warto\u015bci  godziwej,  o  ile  nie  s\u0105  elementem  efektywnej cz\u0119\u015bci zmiany warto\u015bci godziwej transakcji zabezpieczaj\u0105cych przep\u0142ywy  pieni\u0119\u017cne.  W takim  przypadku  s\u0105  one  ujmowane w pozosta\u0142ych  ca\u0142kowitych  dochodach,  zgodnie  z  zasadami rachunkowo\u015bci zabezpiecze\u0144. Zyski  i  straty  z  tytu\u0142u  zmiany  kurs\u00f3w  walut  powsta\u0142e  na pozycjach niepieni\u0119\u017cnych, takich jak instrumenty kapita\u0142owe zaklasyfikowane  do  aktyw\u00f3w  finansowych  wycenianych w warto\u015bci  godziwej  przez  pozosta\u0142e  ca\u0142kowite  dochody, ujmuje  si\u0119  w  pozosta\u0142ych  ca\u0142kowitych  dochodach i prezentuje w ramach wyceny do warto\u015bci godziwej. Zyski  i  straty  z  tytu\u0142u  zmiany  kurs\u00f3w  walut  powsta\u0142e na pozycjach pieni\u0119\u017cnych wycenianych w  warto\u015bci  godziwej przez  wynik  finansowy  (np.  udzielone  po\u017cyczki  wyceniane w warto\u015bci  godziwej)  ujmuje  si\u0119  jako  element  wyceny w warto\u015bci godziwej . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "Temat Zasady rachunkowo\u015bci Znacz\u0105ce szacunki i os\u0105dy Zasady konsolidacji Skonsolidowane  sprawozdanie  finansowe  obejmuje sprawozdanie  finansowe  Jednostki  Dominuj\u0105cej  oraz  sp\u00f3\u0142ek od niej zale\u017cnych.  Za jednostki zale\u017cne  uznaje si\u0119 jednostki, w odniesieniu  do  kt\u00f3rych  Jednostka  Dominuj\u0105ca, bezpo\u015brednio lub po\u015brednio poprzez swoje jednostki zale\u017cne sprawuje kontrol\u0119.  Obj\u0119cie  kontroli  nad  jednostk\u0105  zale\u017cn\u0105  stanowi\u0105c\u0105 przedsi\u0119wzi\u0119cie rozlicza si\u0119 metod\u0105 przej\u0119cia.  Jednostki  zale\u017cne  podlegaj\u0105  konsolidacji  metod\u0105  pe\u0142n\u0105 od dnia obj\u0119cia kontroli do dnia utraty kontroli.  Rozrachunki, przychody, koszty i  niezrealizowane zyski  uj\u0119te w  aktywach,  powsta\u0142e  na transakcjach  pomi\u0119dzy  sp\u00f3\u0142kami Grupy, podlegaj\u0105 eliminacji.  Ocena,  czy  Jednostka  Dominuj\u0105ca sprawuje  kontrol\u0119  nad  sp\u00f3\u0142k\u0105 wymaga ustalenia, czy posiada ona prawa  do  kierowania  istotn\u0105 dzia\u0142alno\u015bci\u0105  sp\u00f3\u0142ki.  Okre\u015blenie istotnej  dzia\u0142alno\u015bci  sp\u00f3\u0142ki  oraz kt\u00f3ry  z inwestor\u00f3w  j\u0105  kontroluje, wymaga  os\u0105du.  W  ocenie  sytuacji i okre\u015bleniu istoty powi\u0105za\u0144 bierze si\u0119  pod  uwag\u0119  m.in.  prawa  g\u0142osu, relatywnie  posiadany  udzia\u0142, rozproszenie  praw  g\u0142osu posiadanych  przez  innych inwestor\u00f3w,  zakres  udzia\u0142u  tych inwestor\u00f3w w powo\u0142ywaniu kluczowego personelu  kierowniczego  lub  cz\u0142onk\u00f3w  rady nadzorczej. Wycena w warto\u015bci godziwej Warto\u015b\u0107  godziwa  stanowi  cen\u0119,  kt\u00f3r\u0105  otrzymano  by  ze sprzeda\u017cy  sk\u0142adnika  aktyw\u00f3w  lub  zap\u0142acono  by  za przeniesienie zobowi\u0105zania w transakcji mi\u0119dzy uczestnikami rynku  przeprowadzonej  na  zwyk\u0142ych  warunkach  na  dzie\u0144 wyceny.  Dla  cel\u00f3w  sprawozdawczo\u015bci  finansowej stosuje  si\u0119 hierarchi\u0119  ustalania  warto\u015bci  godziwej,  opart\u0105  na  trzech poziomach pozyskania informacji wej\u015bciowych: Poziom 1 Warto\u015b\u0107 oparta na danych wej\u015bciowych pochodz\u0105cych z aktywnego rynku, kt\u00f3re s\u0105  traktowane jako \u017ar\u00f3d\u0142o najbardziej wiarygodnych danych.  Poziom 2 Warto\u015b\u0107 oparta na danych wej\u015bciowych innych ni\u017c pochodz\u0105ce z aktywnego rynku, kt\u00f3re jednak s\u0105 obserwowalne (obiektywne, mierzalne).  Poziom 3 Warto\u015b\u0107 oparta na danych o charakterze nieobserwowalnym, stosowanych w zakresie , w jakim odpowiednie  obserwowalne dane wej\u015bciowe s\u0105 niedost\u0119pne. Nieobserwowalne dane wej\u015bciowe odzwierciedlaj\u0105 za\u0142o\u017cenia, kt\u00f3re przyj\u0119liby uczestnicy rynku na potrzeby kalkulacji ceny sk\u0142adnika aktyw\u00f3w lub zobowi\u0105zania, w tym za\u0142o\u017cenia dotycz\u0105ce ryzyka. Przeniesienie  mi\u0119dzy  poziomami  hierarchii  warto\u015bci godziwej nast\u0119puje w sytuacji wyst\u0105pienia zmiany w zakresie \u017ar\u00f3de\u0142  pochodzenia  danych  wej\u015bciowych  na  potrzeby wyceny warto\u015bci godziwej, takich jak: \u2022 aktywny rynek, \u2022 brak  aktywnego  rynku,  jednak  dane  obserwowalne na rynku, \u2022 subiektywne dane wej\u015bciowe. Uznaje  si\u0119,  \u017ce  przeniesienia  pomi\u0119dzy  poziomami  hierarchii warto\u015bci  godziwej  maj\u0105  miejsce  na  koniec  okresu sprawozdawczego. Warto\u015b\u0107  godziwa  przedstawia obecne  szacunki, kt\u00f3re  mog\u0105  ulec zmianie  w  kolejnych  okresach sprawozdawczych  z tytu\u0142u warunk\u00f3w  rynkowych  lub  innych czynnik\u00f3w.  Istnieje  wiele  metod ustalania  warto\u015bci  godziwej,  kt\u00f3re mog\u0105  powodowa\u0107  r\u00f3\u017cnice  w warto\u015bciach  godziwych.  Co  wi\u0119cej, za\u0142o\u017cenia  b\u0119d\u0105ce  podstaw\u0105 ustalenia  warto\u015bci  godziwej  mog\u0105 wymaga\u0107  oszacowania  zmian koszt\u00f3w/cen  w czasie,  stopy dyskonta,  stopy  inflacji  czy  innych istotnych zmiennych. Pewne  za\u0142o\u017cenia  i  szacunki s\u0105 konieczne  dla  ustalenia, do kt\u00f3rego  poziomu  hierarchii warto\u015bci godziwej dany instrument powinien zosta\u0107 zakwalifikowany. Sprawozdania jednostek  o walucie funkcjonalnej  innej ni\u017c PLN Dla  cel\u00f3w  sporz\u0105dzenia  skonsolidowanego  sprawozdania finansowego w walucie prezentacji Grupy Kapita\u0142owej KGHM Polska  Mied\u017a  S.A.  tj.  w  PLN,  dokonuje  si\u0119  przelicze\u0144 poszczeg\u00f3lnych  pozycji  sprawozda\u0144  finansowych  jednostek zagranicznych, dla kt\u00f3rych walut\u0105 funkcjonaln\u0105 jest waluta inna ni\u017c PLN, w nast\u0119puj\u0105cy spos\u00f3b: (i)  pozycje  aktyw\u00f3w  i  zobowi\u0105za\u0144  -  po  kursie  zamkni\u0119cia, tj. po  kursie  \u015brednim  obowi\u0105zuj\u0105cym  na  koniec  okresu sprawozdawczego  og\u0142oszonym  dla  danej  waluty  przez NBP, (ii)  pozycje  sprawozdania  z  wyniku,  sprawozdania z ca\u0142kowitych  dochod\u00f3w,  sprawozdania  z  przep\u0142yw\u00f3w pieni\u0119\u017cnych  -  po  kursie  stanowi\u0105cym  \u015bredni\u0105 arytmetyczn\u0105 kurs\u00f3w  \u015brednich  og\u0142aszanych  dla  danej waluty  przez  NBP  na  ostatni  dzie\u0144  ka\u017cdego  miesi\u0105ca danego  okresu  sprawozdawczego.  W  przypadku znacznych waha\u0144  kursu  wymiany  w  danym  okresie przychody  i  koszty  sprawozdania  z  wyniku i sprawozdania  z  ca\u0142kowitych  dochod\u00f3w  przelicza  si\u0119 po kursach z dnia transakcji, R\u00f3\u017cnice  kursowe  z  przeliczenia  sprawozda\u0144  jednostek  o walucie  funkcjonalnej  innej  ni\u017c  PLN  ujmuje  si\u0119 w pozosta\u0142ych ca\u0142kowitych dochodach danego okresu. Skonsolidowane  sprawozdanie finansowe  prezentowane  jest w PLN,  kt\u00f3ry  stanowi  r\u00f3wnie\u017c walut\u0119  funkcjonaln\u0105  Jednostki Dominuj\u0105cej  i jednostek  zale\u017cnych Grupy Kapita\u0142owej za wyj\u0105tkiem: Jednostki  zale\u017cnej  Future  1 Sp. z o.o.  oraz  jednostek  grupy kapita\u0142owej  ni\u017cszego  szczebla KGHM  INTERNATIONAL  LTD.,  dla kt\u00f3rych    walut\u0119  funkcjonaln\u0105 stanowi  g\u0142\u00f3wnie  dolar ameryka\u0144ski (USD). Saldo r\u00f3\u017cnic kursowych  z przeliczenia sprawozda\u0144 powy\u017cszych jednostek wynios\u0142o: w 2023 r. \u2013 2 476 mln PLN, w 2022 r. \u2013 2 554 mln PLN (patrz Nota 8.2.2 Zmiany pozosta\u0142ych kapita\u0142\u00f3w) Transakcje w walucie obcej i wycena pozycji wyra\u017conych w walutach obcych  Transakcje  wyra\u017cone  w  walutach  obcych  przelicza  si\u0119 na moment pocz\u0105tkowego uj\u0119cia na walut\u0119 funkcjonaln\u0105: \u25cf  po  \u015brednim  kursie  obowi\u0105zuj\u0105cym  na  dzie\u0144  zawarcia transakcji,  gdzie  kursem  obowi\u0105zuj\u0105cym  na  dzie\u0144 zawarcia  transakcji  jest  \u015bredni  kurs  NBP  z  ostatniego dnia  roboczego  poprzedzaj\u0105cego  dzie\u0144  transakcji    w przypadku  przeliczania  operacji  sprzeda\u017cy  lub  kupna walut oraz operacji zap\u0142aty nale\u017cno\u015bci i zobowi\u0105za\u0144 na rachunkach bankowych prowadzony w walucie operacji (w tym do wyceny transakcji otrzymania, udzielenia oraz sp\u0142aty  kredyt\u00f3w  i po\u017cyczek)  oraz  dla  ujmowania pozosta\u0142ych transakcji (w tym sprzeda\u017cy i zakupu),  \u25cf  po kursie faktycznie zastosowanym, tj. po kursie kupna lub sprzeda\u017cy walut stosowanym przez bank, w kt\u00f3rym nast\u0119puje  transakcja,  w przypadku  operacji  sprzeda\u017cy lub  kupna  walut  oraz  operacji  zap\u0142aty  nale\u017cno\u015bci lub zobowi\u0105za\u0144,  na  rachunek  bankowy  prowadzony w innej walucie ni\u017c waluta operacji. Na  koniec  ka\u017cdego  okresu  sprawozdawczego  pozycje pieni\u0119\u017cne  wyra\u017cone  w  walucie  obcej  przelicza  si\u0119  przy zastosowaniu obowi\u0105zuj\u0105cego w tym dniu kursu zamkni\u0119cia. Zyski  i  straty  z  tytu\u0142u  r\u00f3\u017cnic  kursowych  powsta\u0142e  w  wyniku rozliczenia transakcji w walucie obcej oraz wyceny bilansowej aktyw\u00f3w  i  zobowi\u0105za\u0144  pieni\u0119\u017cnych  (innych  ni\u017c  instrumenty pochodne)  wyra\u017conych  w walutach  obcych  ujmuje si\u0119 w wyniku finansowym. Zyski i straty z tytu\u0142u zmiany kurs\u00f3w walut dotycz\u0105ce wyceny bilansowej instrument\u00f3w pochodnych wyra\u017conych w walucie obcej  ujmuje  si\u0119  w  wyniku  finansowym  jako  wycena do warto\u015bci  godziwej,  o  ile  nie  s\u0105  elementem  efektywnej cz\u0119\u015bci zmiany warto\u015bci godziwej transakcji zabezpieczaj\u0105cych przep\u0142ywy  pieni\u0119\u017cne.  W takim  przypadku  s\u0105  one  ujmowane w pozosta\u0142ych  ca\u0142kowitych  dochodach,  zgodnie  z  zasadami rachunkowo\u015bci zabezpiecze\u0144. Zyski  i  straty  z  tytu\u0142u  zmiany  kurs\u00f3w  walut  powsta\u0142e  na pozycjach niepieni\u0119\u017cnych, takich jak instrumenty kapita\u0142owe zaklasyfikowane  do  aktyw\u00f3w  finansowych  wycenianych w warto\u015bci  godziwej  przez  pozosta\u0142e  ca\u0142kowite  dochody, ujmuje  si\u0119  w  pozosta\u0142ych  ca\u0142kowitych  dochodach i prezentuje w ramach wyceny do warto\u015bci godziwej. Zyski  i  straty  z  tytu\u0142u  zmiany  kurs\u00f3w  walut  powsta\u0142e na pozycjach pieni\u0119\u017cnych wycenianych w  warto\u015bci  godziwej przez  wynik  finansowy  (np.  udzielone  po\u017cyczki  wyceniane w warto\u015bci  godziwej)  ujmuje  si\u0119  jako  element  wyceny w warto\u015bci godziwej .  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "Temat Zasady rachunkowo\u015bci Znacz\u0105ce szacunki i os\u0105dy Zasady konsolidacji Skonsolidowane  sprawozdanie  finansowe  obejmuje sprawozdanie  finansowe  Jednostki  Dominuj\u0105cej  oraz  sp\u00f3\u0142ek od niej zale\u017cnych.  Za jednostki zale\u017cne  uznaje si\u0119 jednostki, w odniesieniu  do  kt\u00f3rych  Jednostka  Dominuj\u0105ca, bezpo\u015brednio lub po\u015brednio poprzez swoje jednostki zale\u017cne sprawuje kontrol\u0119.  Obj\u0119cie  kontroli  nad  jednostk\u0105  zale\u017cn\u0105  stanowi\u0105c\u0105 przedsi\u0119wzi\u0119cie rozlicza si\u0119 metod\u0105 przej\u0119cia.  Jednostki  zale\u017cne  podlegaj\u0105  konsolidacji  metod\u0105  pe\u0142n\u0105 od dnia obj\u0119cia kontroli do dnia utraty kontroli.  Rozrachunki, przychody, koszty i  niezrealizowane zyski  uj\u0119te w  aktywach,  powsta\u0142e  na transakcjach  pomi\u0119dzy  sp\u00f3\u0142kami Grupy, podlegaj\u0105 eliminacji.  Ocena,  czy  Jednostka  Dominuj\u0105ca sprawuje  kontrol\u0119  nad  sp\u00f3\u0142k\u0105 wymaga ustalenia, czy posiada ona prawa  do  kierowania  istotn\u0105 dzia\u0142alno\u015bci\u0105  sp\u00f3\u0142ki.  Okre\u015blenie istotnej  dzia\u0142alno\u015bci  sp\u00f3\u0142ki  oraz kt\u00f3ry  z inwestor\u00f3w  j\u0105  kontroluje, wymaga  os\u0105du.  W  ocenie  sytuacji i okre\u015bleniu istoty powi\u0105za\u0144 bierze si\u0119  pod  uwag\u0119  m.in.  prawa  g\u0142osu, relatywnie  posiadany  udzia\u0142, rozproszenie  praw  g\u0142osu posiadanych  przez  innych inwestor\u00f3w,  zakres  udzia\u0142u  tych inwestor\u00f3w w powo\u0142ywaniu kluczowego personelu  kierowniczego  lub  cz\u0142onk\u00f3w  rady nadzorczej. Wycena w warto\u015bci godziwej Warto\u015b\u0107  godziwa  stanowi  cen\u0119,  kt\u00f3r\u0105  otrzymano  by  ze sprzeda\u017cy  sk\u0142adnika  aktyw\u00f3w  lub  zap\u0142acono  by  za przeniesienie zobowi\u0105zania w transakcji mi\u0119dzy uczestnikami rynku  przeprowadzonej  na  zwyk\u0142ych  warunkach  na  dzie\u0144 wyceny.  Dla  cel\u00f3w  sprawozdawczo\u015bci  finansowej stosuje  si\u0119 hierarchi\u0119  ustalania  warto\u015bci  godziwej,  opart\u0105  na  trzech poziomach pozyskania informacji wej\u015bciowych: Poziom 1 Warto\u015b\u0107 oparta na danych wej\u015bciowych pochodz\u0105cych z aktywnego rynku, kt\u00f3re s\u0105  traktowane jako \u017ar\u00f3d\u0142o najbardziej wiarygodnych danych.  Poziom 2 Warto\u015b\u0107 oparta na danych wej\u015bciowych innych ni\u017c pochodz\u0105ce z aktywnego rynku, kt\u00f3re jednak s\u0105 obserwowalne (obiektywne, mierzalne).  Poziom 3 Warto\u015b\u0107 oparta na danych o charakterze nieobserwowalnym, stosowanych w zakresie , w jakim odpowiednie  obserwowalne dane wej\u015bciowe s\u0105 niedost\u0119pne. Nieobserwowalne dane wej\u015bciowe odzwierciedlaj\u0105 za\u0142o\u017cenia, kt\u00f3re przyj\u0119liby uczestnicy rynku na potrzeby kalkulacji ceny sk\u0142adnika aktyw\u00f3w lub zobowi\u0105zania, w tym za\u0142o\u017cenia dotycz\u0105ce ryzyka. Przeniesienie  mi\u0119dzy  poziomami  hierarchii  warto\u015bci godziwej nast\u0119puje w sytuacji wyst\u0105pienia zmiany w zakresie \u017ar\u00f3de\u0142  pochodzenia  danych  wej\u015bciowych  na  potrzeby wyceny warto\u015bci godziwej, takich jak: \u2022 aktywny rynek, \u2022 brak  aktywnego  rynku,  jednak  dane  obserwowalne na rynku, \u2022 subiektywne dane wej\u015bciowe. Uznaje  si\u0119,  \u017ce  przeniesienia  pomi\u0119dzy  poziomami  hierarchii warto\u015bci  godziwej  maj\u0105  miejsce  na  koniec  okresu sprawozdawczego. Warto\u015b\u0107  godziwa  przedstawia obecne  szacunki, kt\u00f3re  mog\u0105  ulec zmianie  w  kolejnych  okresach sprawozdawczych  z tytu\u0142u warunk\u00f3w  rynkowych  lub  innych czynnik\u00f3w.  Istnieje  wiele  metod ustalania  warto\u015bci  godziwej,  kt\u00f3re mog\u0105  powodowa\u0107  r\u00f3\u017cnice  w warto\u015bciach  godziwych.  Co  wi\u0119cej, za\u0142o\u017cenia  b\u0119d\u0105ce  podstaw\u0105 ustalenia  warto\u015bci  godziwej  mog\u0105 wymaga\u0107  oszacowania  zmian koszt\u00f3w/cen  w czasie,  stopy dyskonta,  stopy  inflacji  czy  innych istotnych zmiennych. Pewne  za\u0142o\u017cenia  i  szacunki s\u0105 konieczne  dla  ustalenia, do kt\u00f3rego  poziomu  hierarchii warto\u015bci godziwej dany instrument powinien zosta\u0107 zakwalifikowany. Sprawozdania jednostek  o walucie funkcjonalnej  innej ni\u017c PLN Dla  cel\u00f3w  sporz\u0105dzenia  skonsolidowanego  sprawozdania finansowego w walucie prezentacji Grupy Kapita\u0142owej KGHM Polska  Mied\u017a  S.A.  tj.  w  PLN,  dokonuje  si\u0119  przelicze\u0144 poszczeg\u00f3lnych  pozycji  sprawozda\u0144  finansowych  jednostek zagranicznych, dla kt\u00f3rych walut\u0105 funkcjonaln\u0105 jest waluta inna ni\u017c PLN, w nast\u0119puj\u0105cy spos\u00f3b: (i)  pozycje  aktyw\u00f3w  i  zobowi\u0105za\u0144  -  po  kursie  zamkni\u0119cia, tj. po  kursie  \u015brednim  obowi\u0105zuj\u0105cym  na  koniec  okresu sprawozdawczego  og\u0142oszonym  dla  danej  waluty  przez NBP, (ii)  pozycje  sprawozdania  z  wyniku,  sprawozdania z ca\u0142kowitych  dochod\u00f3w,  sprawozdania  z  przep\u0142yw\u00f3w pieni\u0119\u017cnych  -  po  kursie  stanowi\u0105cym  \u015bredni\u0105 arytmetyczn\u0105 kurs\u00f3w  \u015brednich  og\u0142aszanych  dla  danej waluty  przez  NBP  na  ostatni  dzie\u0144  ka\u017cdego  miesi\u0105ca danego  okresu  sprawozdawczego.  W  przypadku znacznych waha\u0144  kursu  wymiany  w  danym  okresie przychody  i  koszty  sprawozdania  z  wyniku i sprawozdania  z  ca\u0142kowitych  dochod\u00f3w  przelicza  si\u0119 po kursach z dnia transakcji, R\u00f3\u017cnice  kursowe  z  przeliczenia  sprawozda\u0144  jednostek  o walucie  funkcjonalnej  innej  ni\u017c  PLN  ujmuje  si\u0119 w pozosta\u0142ych ca\u0142kowitych dochodach danego okresu. Skonsolidowane  sprawozdanie finansowe  prezentowane  jest w PLN,  kt\u00f3ry  stanowi  r\u00f3wnie\u017c walut\u0119  funkcjonaln\u0105  Jednostki Dominuj\u0105cej  i jednostek  zale\u017cnych Grupy Kapita\u0142owej za wyj\u0105tkiem: Jednostki  zale\u017cnej  Future  1 Sp. z o.o.  oraz  jednostek  grupy kapita\u0142owej  ni\u017cszego  szczebla KGHM  INTERNATIONAL  LTD.,  dla kt\u00f3rych    walut\u0119  funkcjonaln\u0105 stanowi  g\u0142\u00f3wnie  dolar ameryka\u0144ski (USD). Saldo r\u00f3\u017cnic kursowych  z przeliczenia sprawozda\u0144 powy\u017cszych jednostek wynios\u0142o: w 2023 r. \u2013 2 476 mln PLN, w 2022 r. \u2013 2 554 mln PLN (patrz Nota 8.2.2 Zmiany pozosta\u0142ych kapita\u0142\u00f3w) .  Transakcje w walucie obcej i wycena pozycji wyra\u017conych w walutach obcych Transakcje  wyra\u017cone  w  walutach  obcych  przelicza  si\u0119 na moment pocz\u0105tkowego uj\u0119cia na walut\u0119 funkcjonaln\u0105: \u25cf  po  \u015brednim  kursie  obowi\u0105zuj\u0105cym  na  dzie\u0144  zawarcia transakcji,  gdzie  kursem  obowi\u0105zuj\u0105cym  na  dzie\u0144 zawarcia  transakcji  jest  \u015bredni  kurs  NBP  z  ostatniego dnia  roboczego  poprzedzaj\u0105cego  dzie\u0144  transakcji    w przypadku  przeliczania  operacji  sprzeda\u017cy  lub  kupna walut oraz operacji zap\u0142aty nale\u017cno\u015bci i zobowi\u0105za\u0144 na rachunkach bankowych prowadzony w walucie operacji (w tym do wyceny transakcji otrzymania, udzielenia oraz sp\u0142aty  kredyt\u00f3w  i po\u017cyczek)  oraz  dla  ujmowania pozosta\u0142ych transakcji (w tym sprzeda\u017cy i zakupu),  \u25cf  po kursie faktycznie zastosowanym, tj. po kursie kupna lub sprzeda\u017cy walut stosowanym przez bank, w kt\u00f3rym nast\u0119puje  transakcja,  w przypadku  operacji  sprzeda\u017cy lub  kupna  walut  oraz  operacji  zap\u0142aty  nale\u017cno\u015bci lub zobowi\u0105za\u0144,  na  rachunek  bankowy  prowadzony w innej walucie ni\u017c waluta operacji. Na  koniec  ka\u017cdego  okresu  sprawozdawczego  pozycje pieni\u0119\u017cne  wyra\u017cone  w  walucie  obcej  przelicza  si\u0119  przy zastosowaniu obowi\u0105zuj\u0105cego w tym dniu kursu zamkni\u0119cia. Zyski  i  straty  z  tytu\u0142u  r\u00f3\u017cnic  kursowych  powsta\u0142e  w  wyniku rozliczenia transakcji w walucie obcej oraz wyceny bilansowej aktyw\u00f3w  i  zobowi\u0105za\u0144  pieni\u0119\u017cnych  (innych  ni\u017c  instrumenty pochodne)  wyra\u017conych  w walutach  obcych  ujmuje si\u0119 w wyniku finansowym. Zyski i straty z tytu\u0142u zmiany kurs\u00f3w walut dotycz\u0105ce wyceny bilansowej instrument\u00f3w pochodnych wyra\u017conych w walucie obcej  ujmuje  si\u0119  w  wyniku  finansowym  jako  wycena do warto\u015bci  godziwej,  o  ile  nie  s\u0105  elementem  efektywnej cz\u0119\u015bci zmiany warto\u015bci godziwej transakcji zabezpieczaj\u0105cych przep\u0142ywy  pieni\u0119\u017cne.  W takim  przypadku  s\u0105  one  ujmowane w pozosta\u0142ych  ca\u0142kowitych  dochodach,  zgodnie  z  zasadami rachunkowo\u015bci zabezpiecze\u0144. Zyski  i  straty  z  tytu\u0142u  zmiany  kurs\u00f3w  walut  powsta\u0142e  na pozycjach niepieni\u0119\u017cnych, takich jak instrumenty kapita\u0142owe zaklasyfikowane  do  aktyw\u00f3w  finansowych  wycenianych w warto\u015bci  godziwej  przez  pozosta\u0142e  ca\u0142kowite  dochody, ujmuje  si\u0119  w  pozosta\u0142ych  ca\u0142kowitych  dochodach i prezentuje w ramach wyceny do warto\u015bci godziwej. Zyski  i  straty  z  tytu\u0142u  zmiany  kurs\u00f3w  walut  powsta\u0142e na pozycjach pieni\u0119\u017cnych wycenianych w  warto\u015bci  godziwej przez  wynik  finansowy  (np.  udzielone  po\u017cyczki  wyceniane w warto\u015bci  godziwej)  ujmuje  si\u0119  jako  element  wyceny w warto\u015bci godziwej ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "Sprawozdania jednostek  o walucie funkcjonalnej  innej ni\u017c PLN Dla  cel\u00f3w  sporz\u0105dzenia  skonsolidowanego  sprawozdania finansowego w walucie prezentacji Grupy Kapita\u0142owej KGHM Polska  Mied\u017a  S.A.  tj.  w  PLN,  dokonuje  si\u0119  przelicze\u0144 poszczeg\u00f3lnych  pozycji  sprawozda\u0144  finansowych  jednostek zagranicznych, dla kt\u00f3rych walut\u0105 funkcjonaln\u0105 jest waluta inna ni\u017c PLN, w nast\u0119puj\u0105cy spos\u00f3b: (i)  pozycje  aktyw\u00f3w  i  zobowi\u0105za\u0144  -  po  kursie  zamkni\u0119cia, tj. po  kursie  \u015brednim  obowi\u0105zuj\u0105cym  na  koniec  okresu sprawozdawczego  og\u0142oszonym  dla  danej  waluty  przez NBP, (ii)  pozycje  sprawozdania  z  wyniku,  sprawozdania z ca\u0142kowitych  dochod\u00f3w,  sprawozdania  z  przep\u0142yw\u00f3w pieni\u0119\u017cnych  -  po  kursie  stanowi\u0105cym  \u015bredni\u0105 arytmetyczn\u0105 kurs\u00f3w  \u015brednich  og\u0142aszanych  dla  danej waluty  przez  NBP  na  ostatni  dzie\u0144  ka\u017cdego  miesi\u0105ca danego  okresu  sprawozdawczego.  W  przypadku znacznych waha\u0144  kursu  wymiany  w  danym  okresie przychody  i  koszty  sprawozdania  z  wyniku i sprawozdania  z  ca\u0142kowitych  dochod\u00f3w  przelicza  si\u0119 po kursach z dnia transakcji, R\u00f3\u017cnice  kursowe  z  przeliczenia  sprawozda\u0144  jednostek  o walucie  funkcjonalnej  innej  ni\u017c  PLN  ujmuje  si\u0119 w pozosta\u0142ych ca\u0142kowitych dochodach danego okresu. Skonsolidowane  sprawozdanie finansowe  prezentowane  jest w PLN,  kt\u00f3ry  stanowi  r\u00f3wnie\u017c walut\u0119  funkcjonaln\u0105  Jednostki Dominuj\u0105cej  i jednostek  zale\u017cnych Grupy Kapita\u0142owej za wyj\u0105tkiem: Jednostki  zale\u017cnej  Future  1 Sp. z o.o.  oraz  jednostek  grupy kapita\u0142owej  ni\u017cszego  szczebla KGHM  INTERNATIONAL  LTD.,  dla kt\u00f3rych    walut\u0119  funkcjonaln\u0105 stanowi  g\u0142\u00f3wnie  dolar ameryka\u0144ski (USD). Saldo r\u00f3\u017cnic kursowych  z przeliczenia sprawozda\u0144 powy\u017cszych jednostek wynios\u0142o: w 2023 r. \u2013 2 476 mln PLN, w 2022 r. \u2013 2 554 mln PLN (patrz Nota 8.2.2 Zmiany pozosta\u0142ych kapita\u0142\u00f3w) . Transakcje w walucie obcej i wycena pozycji wyra\u017conych w walutach obcych Transakcje  wyra\u017cone  w  walutach  obcych  przelicza  si\u0119 na moment pocz\u0105tkowego uj\u0119cia na walut\u0119 funkcjonaln\u0105: \u25cf  po  \u015brednim  kursie  obowi\u0105zuj\u0105cym  na  dzie\u0144  zawarcia transakcji,  gdzie  kursem  obowi\u0105zuj\u0105cym  na  dzie\u0144 zawarcia  transakcji  jest  \u015bredni  kurs  NBP  z  ostatniego dnia  roboczego  poprzedzaj\u0105cego  dzie\u0144  transakcji    w przypadku  przeliczania  operacji  sprzeda\u017cy  lub  kupna walut oraz operacji zap\u0142aty nale\u017cno\u015bci i zobowi\u0105za\u0144 na rachunkach bankowych prowadzony w walucie operacji (w tym do wyceny transakcji otrzymania, udzielenia oraz sp\u0142aty  kredyt\u00f3w  i po\u017cyczek)  oraz  dla  ujmowania pozosta\u0142ych transakcji (w tym sprzeda\u017cy i zakupu),  \u25cf  po kursie faktycznie zastosowanym, tj. po kursie kupna lub sprzeda\u017cy walut stosowanym przez bank, w kt\u00f3rym nast\u0119puje  transakcja,  w przypadku  operacji  sprzeda\u017cy lub  kupna  walut  oraz  operacji  zap\u0142aty  nale\u017cno\u015bci lub zobowi\u0105za\u0144,  na  rachunek  bankowy  prowadzony w innej walucie ni\u017c waluta operacji. Na  koniec  ka\u017cdego  okresu  sprawozdawczego  pozycje pieni\u0119\u017cne  wyra\u017cone  w  walucie  obcej  przelicza  si\u0119  przy zastosowaniu obowi\u0105zuj\u0105cego w tym dniu kursu zamkni\u0119cia. Zyski  i  straty  z  tytu\u0142u  r\u00f3\u017cnic  kursowych  powsta\u0142e  w  wyniku rozliczenia transakcji w walucie obcej oraz wyceny bilansowej aktyw\u00f3w  i  zobowi\u0105za\u0144  pieni\u0119\u017cnych  (innych  ni\u017c  instrumenty pochodne)  wyra\u017conych  w walutach  obcych  ujmuje si\u0119 w wyniku finansowym. Zyski i straty z tytu\u0142u zmiany kurs\u00f3w walut dotycz\u0105ce wyceny bilansowej instrument\u00f3w pochodnych wyra\u017conych w walucie obcej  ujmuje  si\u0119  w  wyniku  finansowym  jako  wycena do warto\u015bci  godziwej,  o  ile  nie  s\u0105  elementem  efektywnej cz\u0119\u015bci zmiany warto\u015bci godziwej transakcji zabezpieczaj\u0105cych przep\u0142ywy  pieni\u0119\u017cne.  W takim  przypadku  s\u0105  one  ujmowane w pozosta\u0142ych  ca\u0142kowitych  dochodach,  zgodnie  z  zasadami rachunkowo\u015bci zabezpiecze\u0144. Zyski  i  straty  z  tytu\u0142u  zmiany  kurs\u00f3w  walut  powsta\u0142e  na pozycjach niepieni\u0119\u017cnych, takich jak instrumenty kapita\u0142owe zaklasyfikowane  do  aktyw\u00f3w  finansowych  wycenianych w warto\u015bci  godziwej  przez  pozosta\u0142e  ca\u0142kowite  dochody, ujmuje  si\u0119  w  pozosta\u0142ych  ca\u0142kowitych  dochodach i prezentuje w ramach wyceny do warto\u015bci godziwej. Zyski  i  straty  z  tytu\u0142u  zmiany  kurs\u00f3w  walut  powsta\u0142e na pozycjach pieni\u0119\u017cnych wycenianych w  warto\u015bci  godziwej przez  wynik  finansowy  (np.  udzielone  po\u017cyczki  wyceniane w warto\u015bci  godziwej)  ujmuje  si\u0119  jako  element  wyceny w warto\u015bci godziwej ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "Nota 1.5 Wp\u0142yw <span class=\"_ _4\"></span>nowych i zmi<span class=\"_ _4\"></span>enionych <span class=\"_ _4\"></span>standard\u00f3w i<span class=\"_ _4\"></span> interpretacj<span class=\"_ _4\"></span>i<span class=\"ff1\"> </span>Zmiany do stand<span class=\"_ _4\"></span>ard\u00f3w zast<span class=\"_ _4\"></span>osowane po r<span class=\"_ _4\"></span>az pierwszy w<span class=\"_ _4\"></span> skons<span class=\"_ _4\"></span>olidowanym sp<span class=\"_ _4\"></span>rawozdaniu <span class=\"_ _4\"></span>finansowym z<span class=\"_ _4\"></span>a 2023 r.:<span class=\"ff1\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">MSSF 17<span class=\"ff2 fc0\"> Um<span class=\"_ _4\"></span>owy ubezpieczenia <span class=\"_ _4\"></span>wraz <span class=\"_ _4\"></span>ze zmianami <span class=\"_ _4\"></span>do MSSF 17 o<span class=\"_ _4\"></span>publikowanymi w <span class=\"_ _4\"></span>2020 r<span class=\"_ _4\"></span>. oraz w 2021<span class=\"_ _4\"></span> r., </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">Zmiany do MSR <span class=\"_ _4\"></span>1 i Stanowis<span class=\"_ _4\"></span>ka Praktyc<span class=\"_ _4\"></span>znego 2 <span class=\"ff3 fc0\">dotycz\u0105ce ujaw<span class=\"_ _4\"></span>nie\u0144 inform<span class=\"_ _4\"></span>acji o polity<span class=\"_ _4\"></span>ce rachunkow<span class=\"_ _4\"></span>o\u015bci, <span class=\"ff2\"> </span></span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">Zmiany do MSR <span class=\"_ _4\"></span>8<span class=\"fc0\"> <span class=\"ff3\">dotycz\u0105ce wp<span class=\"_ _4\"></span>rowadzenia d<span class=\"_ _4\"></span>efinicji war<span class=\"_ _4\"></span>to\u015bci sza<span class=\"_ _4\"></span>cunkowych,<span class=\"ff1\"> </span></span></span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">Zmiany <span class=\"_ _10\"> </span>do <span class=\"_ _11\"> </span>MSR <span class=\"_ _11\"> </span>12<span class=\"ff2 fc0\"> <span class=\"_ _11\"> </span><span class=\"ff3\">dotycz\u0105ce <span class=\"_ _11\"> </span>podatku <span class=\"_ _11\"> </span>odroczoneg<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>od <span class=\"_ _11\"> </span>aktyw\u00f3w <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>zobowi\u0105za\u0144 <span class=\"_ _10\"> </span>powstaj\u0105c<span class=\"_ _4\"></span>ych <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>skutek<span class=\"_ _4\"></span> </span></span></span></span>pojedynczej transa<span class=\"_ _4\"></span>kcji, \u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">Zmiany  do <span class=\"_ _10\"> </span>MSR <span class=\"_ _10\"> </span>12<span class=\"ff2 fc0\"> <span class=\"_ _10\"> </span><span class=\"ff3\">dotycz\u0105ce  ty<span class=\"_ _3\"></span>mczasow<span class=\"_ _4\"></span>ego  zwolnienia <span class=\"_ _10\"> </span>od <span class=\"_ _10\"> </span>obowi\u0105zku  ujmowania <span class=\"_ _19\"> </span>o<span class=\"_ _3\"></span>dr<span class=\"_ _4\"></span>oczonego  podatku </span></span></span></span>dochodoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>wynikaj\u0105cego <span class=\"_ _12\"> </span>z <span class=\"_ _2\"> </span>wdro\u017cenia  r<span class=\"_ _4\"></span>eformy<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>mi\u0119dzynarodowego <span class=\"_ _2\"> </span>systemu <span class=\"_ _2\"> </span>podatkowego <span class=\"_ _2\"> </span>(tzw. <span class=\"_ _2\"> </span>BEPS <span class=\"_ _12\"> </span>2.0 Filar 2).  Powy\u017csze <span class=\"_ _1\"> </span>zmiany <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>st<span class=\"_ _3\"></span>andard\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _1\"> </span>zosta\u0142y <span class=\"_ _2\"> </span>do <span class=\"_ _1\"> </span>dnia <span class=\"_ _1\"> </span>publikacji <span class=\"_ _2\"> </span>niniejszego <span class=\"_ _1\"> </span>skonsolidowan<span class=\"_ _4\"></span>ego <span class=\"_ _1\"> </span>sprawozdania <span class=\"_ _1\"> </span>finansowego zatwierdzone d<span class=\"_ _4\"></span>o stosowania <span class=\"_ _4\"></span>przez Uni\u0119 Eur<span class=\"_ _4\"></span>opejsk\u0105. <span class=\"ff2\"> </span>Grupa ocenia, <span class=\"_ _4\"></span>\u017ce zmiany do stan<span class=\"_ _4\"></span>dard\u00f3w:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">MSSF 17<span class=\"ff2 fc0\"> - <span class=\"ff3\">nie maj\u0105 <span class=\"_ _4\"></span>wp\u0142ywu na <span class=\"_ _4\"></span>skonsolid<span class=\"_ _4\"></span>owane sprawozda<span class=\"_ _4\"></span>nie fina<span class=\"_ _4\"></span>nsowe,<span class=\"ff2\"> </span></span></span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">MSR  1<span class=\"_ _4\"></span>  i <span class=\"_ _2\"> </span>Stano<span class=\"_ _3\"></span>wis<span class=\"_ _4\"></span>ka  Pr<span class=\"_ _4\"></span>aktyczneg<span class=\"_ _4\"></span>o  2<span class=\"ff2 fc0\"> <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>zmiany  do <span class=\"_ _2\"> </span></span>MSR  8 <span class=\"_ _2\"> </span><span class=\"ff2 fc0\">-<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span><span class=\"ff3\">maj\u0105  nieistotny  wp<span class=\"_ _4\"></span>\u0142yw <span class=\"_ _12\"> </span>na <span class=\"_ _2\"> </span>sko<span class=\"_ _3\"></span>nsolid<span class=\"_ _4\"></span>owane </span></span></span></span>sprawozdanie fina<span class=\"_ _4\"></span>nsowe, \u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">MSR <span class=\"_ _11\"> </span>12<span class=\"ff2 fc0\"> <span class=\"_ _11\"> </span><span class=\"ff3\">dotycz\u0105ce <span class=\"_ _11\"> </span>podatku <span class=\"_ _11\"> </span>odroczone<span class=\"_ _4\"></span>go <span class=\"_ _11\"> </span>od <span class=\"_ _11\"> </span>aktyw\u00f3w <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>zobow<span class=\"_ _3\"></span>i\u0105za\u0144 <span class=\"_ _10\"> </span>powstaj\u0105cych <span class=\"_ _10\"> </span>na <span class=\"_ _11\"> </span>skutek <span class=\"_ _11\"> </span>pojedynczej </span></span></span></span>transakcji <span class=\"ff3\">\u2013</span> <span class=\"ff3\">nie maj\u0105 wp\u0142ywu na skonsolidowane sprawozdanie fina<span class=\"_ _4\"></span>nsowe, poniewa\u017c Grupa stosowa\u0142a podej\u015bcie </span>zgodne  z  aktualn<span class=\"_ _4\"></span>ymi  wytyczny<span class=\"_ _4\"></span>mi,  m.in.  w  zakr<span class=\"_ _4\"></span>esie  um\u00f3w  l<span class=\"_ _4\"></span>easingu  kapi<span class=\"_ _4\"></span>talizowanych <span class=\"_ _12\"> </span>przez  leasing<span class=\"_ _4\"></span>obiorc\u00f3w zgodnie <span class=\"ff3\">z MSSF 1<span class=\"_ _4\"></span>6 oraz rezerw <span class=\"_ _4\"></span>\u015brodowisk<span class=\"_ _4\"></span>owych ujmowan<span class=\"_ _4\"></span>ych zg<span class=\"_ _4\"></span>odnie z KIMSF 1<span class=\"_ _4\"></span>,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">MSR <span class=\"_ _3\"></span>12 <span class=\"ff2 fc0\">w zakresie<span class=\"_ _3\"></span></span> <span class=\"ff3 fc0\">odnosz\u0105cym si\u0119 <span class=\"_ _3\"></span>do ujmowania skutk\u00f3w</span> <span class=\"_ _3\"></span><span class=\"ff3 fc0\">reform<span class=\"_ _4\"></span>y mi\u0119dzynarodowego systemu podatkowego, </span></span></span>b\u0119d\u0105 <span class=\"_ _f\"></span>mie\u0107 <span class=\"_ _0\"></span>wp\u0142yw <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>skonsolidowane <span class=\"_ _3\"></span>sprawozdanie <span class=\"_ _f\"></span>finansowe, <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>tym <span class=\"_ _f\"></span>\u017ce <span class=\"_ _f\"></span>Grupa <span class=\"_ _f\"></span>je<span class=\"_ _3\"></span>st <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>procesie<span class=\"_ _f\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span>oceny <span class=\"_ _f\"></span>zakresu </span>wp\u0142ywu, przepis\u00f3<span class=\"_ _4\"></span>w dotycz\u0105c<span class=\"_ _4\"></span>ych globa<span class=\"_ _4\"></span>lnego poda<span class=\"_ _4\"></span>tku minimalne<span class=\"_ _4\"></span>go<span class=\"ff2\"> </span>zgodnie z opisem p<span class=\"_ _4\"></span>oni\u017cej: <span class=\"_ _4\"></span><span class=\"ff2\"> </span>Filar <span class=\"_ _f\"></span>2 <span class=\"_ _f\"></span>projektu <span class=\"_ _0\"></span>BEPS <span class=\"_ _3\"></span>2.0 <span class=\"_ _0\"></span>wprow<span class=\"_ _4\"></span>adza <span class=\"_ _f\"></span>og\u00f3lne <span class=\"_ _f\"></span>ramy <span class=\"_ _f\"></span>globalnego <span class=\"_ _f\"></span>podatku <span class=\"_ _f\"></span>minimalne<span class=\"_ _4\"></span>go <span class=\"_ _f\"></span>zatwierdzoneg<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>ramach <span class=\"_ _3\"></span>prac <span class=\"_ _0\"></span>na forum OECD (dale<span class=\"_ _4\"></span>j: Ramy OEC<span class=\"_ _4\"></span>D). W prz<span class=\"_ _4\"></span>ypadku <span class=\"ff3\">pa\u0144stw cz\u0142onkows<span class=\"_ _4\"></span>kich Unii Europ<span class=\"_ _4\"></span>ejskiej, pierwszy<span class=\"_ _4\"></span>m etapem wpr<span class=\"_ _4\"></span>owadzenia<span class=\"_ _4\"></span> </span>nowych <span class=\"_ _24\"> </span>regu\u0142 <span class=\"_ _24\"> </span>b\u0119dzi<span class=\"_ _4\"></span>e <span class=\"_ _24\"> </span>przyj\u0119cie <span class=\"_ _24\"> </span>D<span class=\"_ _4\"></span>yrektywy <span class=\"_ _24\"> </span>Rady <span class=\"_ _24\"> </span>U<span class=\"_ _4\"></span>E <span class=\"_ _24\"> </span>202<span class=\"_ _4\"></span>2/2523 <span class=\"_ _24\"> </span>z <span class=\"_ _24\"> </span>dnia <span class=\"_ _33\"> </span>14 <span class=\"_ _24\"> </span>grudnia <span class=\"_ _33\"> </span>2022 <span class=\"_ _33\"> </span>r.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>w <span class=\"_ _3\"></span>sprawie zapewnienia <span class=\"_ _3\"></span>globalne<span class=\"_ _4\"></span>go <span class=\"_ _3\"></span>minimalneg<span class=\"_ _4\"></span>o <span class=\"_ _3\"></span>poziomu opodatkowania mi\u0119dzynarodowych grup <span class=\"_ _3\"></span>przedsi\u0119bior<span class=\"ff2\">stw <span class=\"_ _3\"></span>oraz </span>du\u017cych <span class=\"_ _14\"> </span>g<span class=\"_ _3\"></span>rup<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>krajowych <span class=\"_ _c\"> </span>w <span class=\"_ _14\"> </span>Unii <span class=\"_ _c\"> </span>Europejskiej <span class=\"_ _14\"> </span>(dalej <span class=\"_ _c\"> </span>Dyrektyw<span class=\"_ _4\"></span>a). <span class=\"_ _c\"> </span>Dyrektywa <span class=\"_ _14\"> </span>ta <span class=\"_ _c\"> </span>nak\u0142ada <span class=\"_ _14\"> </span>na <span class=\"_ _c\"> </span>poszczeg\u00f3lne <span class=\"_ _14\"> </span>pa\u0144stwa cz\u0142onkowskie  ob<span class=\"_ _4\"></span>owi\u0105zek  imple<span class=\"_ _4\"></span>mentacji  jej  prz<span class=\"_ _4\"></span>epis\u00f3w    w  krajowy<span class=\"_ _4\"></span>ch  systemach  pr<span class=\"_ _4\"></span>awnych,  zgodni<span class=\"_ _4\"></span>e  z  obowi\u0105zuj\u0105c<span class=\"_ _4\"></span>ymi<span class=\"_ _4\"></span> w <span class=\"ff3\">danym pa\u0144stwi<span class=\"_ _4\"></span>e zasadam<span class=\"_ _4\"></span>i legisl<span class=\"ff2\">acji.  </span></span>Filar 2 projektu <span class=\"_ _4\"></span>BEPS 2.0 <span class=\"_ _4\"></span>wprowadza<span class=\"_ _4\"></span> zasady GloBE (tj. <span class=\"_ _4\"></span>Globalne za<span class=\"_ _4\"></span>sady prz<span class=\"_ _4\"></span>eciwdzia\u0142ania er<span class=\"_ _4\"></span>ozji podstawy <span class=\"_ _4\"></span>opodatkowania<span class=\"_ _4\"></span>): <span class=\"ff2\"> </span>1.<span class=\"ffc ls0\"> <span class=\"_ _1c\"> </span><span class=\"ff3\">Zasad\u0119 <span class=\"_ _d\"> </span>w\u0142\u0105czenia <span class=\"_ _d\"> </span>dochodu <span class=\"_ _d\"> </span>do <span class=\"_ _d\"> </span>opodatkowania <span class=\"_ _d\"> </span>(<span class=\"_ _3\"></span><span class=\"ff1 fc2 ls2a\">IIR,</span><span class=\"ff2\"> <span class=\"_ _c\"> </span></span>I<span class=\"_ _3\"></span>ncom<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>Inclusion <span class=\"_ _d\"> </span>Rule), <span class=\"_ _d\"> </span>zgo<span class=\"_ _3\"></span>dnie <span class=\"_ _c\"> </span>z <span class=\"_ _d\"> </span>kt\u00f3<span class=\"_ _3\"></span>r\u0105 <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>da<span class=\"_ _4\"></span>tek </span></span>wyr\u00f3wnawczy <span class=\"_ _13\"> </span>jest <span class=\"_ _17\"> </span>nak\u0142adany <span class=\"_ _13\"> </span>na <span class=\"_ _17\"> </span>poz<span class=\"_ _3\"></span>iomie <span class=\"_ _13\"> </span>jednostki <span class=\"_ _17\"> </span>dominuj\u0105cej <span class=\"_ _13\"> </span>najwy\u017cszego <span class=\"_ _13\"> </span>szczebla <span class=\"_ _17\"> </span>lub <span class=\"_ _17\"> </span>jednostki dominuj\u0105cej ni\u017csz<span class=\"_ _4\"></span>ego szczebla,<span class=\"_ _4\"></span> w pr<span class=\"_ _4\"></span>zypadku nisko o<span class=\"_ _4\"></span>podatkowa<span class=\"_ _4\"></span>nych jednos<span class=\"_ _4\"></span>tek sk\u0142ad<span class=\"_ _4\"></span>owych. <span class=\"ff2\"> </span>2.<span class=\"ffc ls0\"> <span class=\"_ _1c\"> </span><span class=\"ff3\">Zasad\u0119 <span class=\"_ _22\"> </span>niedostatecznie <span class=\"_ _22\"> </span>opodatkowan<span class=\"_ _4\"></span>ych <span class=\"_ _22\"> </span>zysk\u00f3w <span class=\"_ _22\"> </span>(<span class=\"ff1 fc2\">T<span class=\"_ _3\"></span>PR<span class=\"_ _4\"></span>U<span class=\"fc0\">,<span class=\"ff2\"> <span class=\"_ _22\"> </span>Undertaxed <span class=\"_ _22\"> </span>Profits <span class=\"_ _22\"> </span>Rule). <span class=\"_ _22\"> </span>Jest <span class=\"_ _22\"> </span>to <span class=\"_ _2f\"> </span>zasada </span></span></span></span></span>komplementar<span class=\"_ _4\"></span>na <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>zasady <span class=\"_ _3\"></span>IIR <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>znajduje <span class=\"_ _f\"></span>zastosowanie <span class=\"_ _3\"></span>wy\u0142\u0105czni<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>je\u015bli <span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>na\u0142o\u017cono <span class=\"_ _3\"></span>IIR. <span class=\"_ _3\"></span>Podatek <span class=\"_ _3\"></span>wyr\u00f3wnawczy jest <span class=\"_ _3\"></span>przydzielany <span class=\"_ _3\"></span>krajom <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>jednostkami <span class=\"_ _3\"></span>sk\u0142adowymi <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>oparciu o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>aktywa <span class=\"_ _3\"></span>rzeczowe/prac<span class=\"_ _4\"></span>ownik\u00f3w<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>tych <span class=\"_ _3\"></span>jednostek, poprzez ogranicze<span class=\"_ _4\"></span>nie odlicz<span class=\"_ _4\"></span>e\u0144 lub odmo<span class=\"_ _4\"></span>w\u0119 ich zastosowania,<span class=\"_ _4\"></span> lub wym<span class=\"_ _4\"></span>\u00f3g r\u00f3wnowa\u017c<span class=\"_ _4\"></span>\u0105cej korek<span class=\"_ _4\"></span>ty.<span class=\"ff2\"> </span>3.<span class=\"ffc ls0\"> <span class=\"_ _1c\"> </span><span class=\"ff3\">Zasad\u0119 <span class=\"_ _d\"> </span>kwalifikowan<span class=\"_ _4\"></span>ego <span class=\"_ _c\"> </span>krajowego <span class=\"_ _c\"> </span>minimalnego <span class=\"_ _c\"> </span>podatku <span class=\"_ _14\"> </span>wyr\u00f3wnawczego <span class=\"_ _c\"> </span>(<span class=\"_ _3\"></span><span class=\"ff1 fc2\">QDMTT</span><span class=\"ff2\">, <span class=\"_ _14\"> </span>Qualified <span class=\"_ _c\"> </span>Do<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>estic<span class=\"_ _4\"></span> </span></span></span>Minimum <span class=\"_ _1\"> </span>Top-up <span class=\"_ _2\"> </span>Tax). <span class=\"_ _2\"> </span>Ma <span class=\"_ _1\"> </span>ona <span class=\"_ _2\"> </span>zastosowanie <span class=\"_ _1\"> </span>przed <span class=\"_ _2\"> </span>zasadami <span class=\"_ _1\"> </span>IIR <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>UTPR <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>polega <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>naliczaniu <span class=\"_ _1\"> </span>podatku wyr\u00f3wnawczego<span class=\"ff2\"> <span class=\"_ _0\"></span></span>przez <span class=\"_ _1\"> </span>sam\u0105 <span class=\"_ _1\"> </span>jurysdykcj\u0119 <span class=\"_ _0\"></span>o <span class=\"_ _1\"> </span>niskim <span class=\"_ _0\"></span>opodatkowaniu <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>oparciu <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>kalkulacj\u0119 <span class=\"_ _0\"> </span>zgodn\u0105 <span class=\"_ _1\"> </span>z <span class=\"_ _0\"> </span>kalkulacj\u0105 podatku wyr\u00f3wna<span class=\"_ _4\"></span>wczego IIR<span class=\"_ _4\"></span>. <span class=\"ff2\"> </span>Minimalna efek<span class=\"_ _4\"></span>tywna stawka <span class=\"_ _4\"></span>podatkowa (ETR) <span class=\"_ _4\"></span>dla wszystki<span class=\"_ _4\"></span>ch ww<span class=\"_ _4\"></span>. zasad wynosi 1<span class=\"_ _4\"></span>5 %. Podstawowe <span class=\"_ _2f\"> </span>mechanizmy <span class=\"_ _e\"> </span><span class=\"ff3\">Fila<span class=\"_ _4\"></span>ru <span class=\"_ _32\"> </span>2 <span class=\"_ _32\"> </span>reformy <span class=\"_ _32\"> </span>BEPS <span class=\"_ _32\"> </span>2.0 <span class=\"_ _32\"> </span>b\u0119<span class=\"_ _3\"></span>d\u0105 <span class=\"_ _2f\"> </span>st<span class=\"_ _3\"></span>osowan<span class=\"_ _4\"></span>e <span class=\"_ _32\"> </span>przez <span class=\"_ _32\"> </span>MNE <span class=\"_ _32\"> </span>(tj. <span class=\"_ _32\"> </span>przedsi\u0119biorstwa </span>mi\u0119dzynarodowe<span class=\"_ _4\"></span>/grupy m<span class=\"_ _4\"></span>i\u0119dzynarodowe) w <span class=\"_ _4\"></span>nast\u0119puj\u0105<span class=\"_ _4\"></span>cy spos\u00f3b:<span class=\"ff2\"> </span>1.<span class=\"ffc ls0\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">W <span class=\"_ _2\"> </span>pierwszym <span class=\"_ _2\"> </span>kroku <span class=\"_ _2\"> </span>przed <span class=\"_ _2\"> </span>zasadami <span class=\"_ _1\"> </span>Glo<span class=\"_ _3\"></span>BE <span class=\"_ _1\"> </span>znajdzie <span class=\"_ _2\"> </span>zastosowanie <span class=\"_ _2\"> </span>zasada <span class=\"_ _2\"> </span>podlegania <span class=\"_ _1\"> </span>opodatkowaniu <span class=\"_ _1\"> </span>(<span class=\"_ _3\"></span><span class=\"ff1 fc2\">S<span class=\"ls2b\">TTR</span></span><span class=\"ls2c\">, </span></span></span>Subject to Tax Rule), k<span class=\"_ _3\"></span><span class=\"ff3\">t\u00f3ra pozwala poszczeg\u00f3ln<span class=\"_ _4\"></span>ym krajom na na\u0142o\u017cenie ograniczonego opodatk<span class=\"_ _4\"></span>owania u \u017ar\u00f3d\u0142a </span>na <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>bj\u0119te <span class=\"_ _1\"> </span>podatkiem <span class=\"_ _1\"> </span>p\u0142atno\u015bci <span class=\"_ _2\"> </span>pomi\u0119dzy <span class=\"_ _1\"> </span>podmiotami <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>wi\u0105za<span class=\"_ _4\"></span>nymi, <span class=\"_ _1\"> </span>kt\u00f3re <span class=\"_ _2\"> </span>podlegaj\u0105 <span class=\"_ _2\"> </span>opodatk<span class=\"_ _4\"></span>owaniu <span class=\"_ _1\"> </span>poni\u017cej uzgodnionej minimalne<span class=\"_ _4\"></span>j stawki nominalnej, kt\u00f3ra wynosi 9%. Dotyczy to o<span class=\"_ _3\"></span>dsetek, op\u0142at licencyjnych i wybranych<span class=\"_ _4\"></span> innych nale\u017cno\u015b<span class=\"_ _4\"></span>ci. <span class=\"ff2\"> </span>2.<span class=\"ffc ls0\"> <span class=\"_ _1c\"> </span><span class=\"ff2\">W <span class=\"_ _1\"> </span>drugim <span class=\"_ _0\"></span>kroku <span class=\"_ _0\"> </span>zastosowanie <span class=\"_ _0\"></span>znajdzie <span class=\"_ _0\"></span>zasada <span class=\"_ _0\"> </span><span class=\"ff1 fc2\">QDMTT</span><span class=\"ff3\">, <span class=\"_ _1\"> </span>w <span class=\"_ _0\"></span>ramach <span class=\"_ _0\"></span>kt\u00f3<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>podatek <span class=\"_ _0\"></span>wyr\u00f3wnawczy <span class=\"_ _0\"></span>mo\u017ce <span class=\"_ _1\"> </span>zosta\u0107 </span></span></span>naliczony <span class=\"_ _2f\"> </span>bezpo\u015brednio <span class=\"_ _2f\"> </span>przez <span class=\"_ _22\"> </span>jurysdykcj\u0119, <span class=\"_ _2f\"> </span>w <span class=\"_ _32\"> </span>kt\u00f3rej <span class=\"_ _2f\"> </span>dzia\u0142a <span class=\"_ _2f\"> </span>jednostka <span class=\"_ _2f\"> </span>sk\u0142<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>owa <span class=\"_ _2f\"> </span>grupy <span class=\"_ _2f\"> </span>kapita\u0142owej (pr<span class=\"ff3\">zedsi\u0119biorstwa <span class=\"_ _15\"> </span>mi\u0119dzynarod<span class=\"_ _4\"></span>owego) <span class=\"_ _15\"> </span>o <span class=\"_ _c\"> </span>niskim <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span>podatk<span class=\"_ _4\"></span>owaniu. <span class=\"_ _15\"> </span>Istotne <span class=\"_ _14\"> </span>jest, <span class=\"_ _14\"> </span>aby <span class=\"_ _14\"> </span>kwalifikowany <span class=\"_ _15\"> </span>krajowy </span>podatek <span class=\"_ _0\"></span>wyr\u00f3wnawczy <span class=\"_ _f\"></span>naliczany <span class=\"_ _0\"></span>by\u0142 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>spos\u00f3b <span class=\"_ _0\"></span>zgodny <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>wymogami <span class=\"_ _0\"></span>przewidzianymi <span class=\"_ _f\"></span>dla <span class=\"_ _0\"> </span>kalkulacji <span class=\"_ _0\"></span>podatku <span class=\"_ _0\"></span>IIR w ramach <span class=\"_ _4\"></span>Filaru 2.  3.<span class=\"ffc ls0\"> <span class=\"_ _1c\"> </span><span class=\"ff3\">W <span class=\"_ _3\"></span>sytuacji, <span class=\"_ _3\"></span>gdyby <span class=\"_ _3\"></span>powy\u017csze <span class=\"_ _3\"></span>dwie <span class=\"_ _3\"></span>zasady <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>zo<span class=\"_ _3\"></span>sta\u0142y <span class=\"_ _3\"></span>zastosowan<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>lub <span class=\"_ _3\"></span>gdyby <span class=\"_ _3\"></span>ich <span class=\"_ _3\"></span>zastosowanie <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>doprowadzi\u0142o </span></span>do <span class=\"_ _10\"> </span>pe\u0142nego <span class=\"_ _10\"> </span>uregulowania<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>ca\u0142kowitej  kwoty <span class=\"_ _10\"> </span>podatku  wyr\u00f3wnawczego <span class=\"_ _19\"> </span>nale\u017cnego <span class=\"_ _10\"> </span>od <span class=\"_ _10\"> </span>danej  grupy, <span class=\"_ _10\"> </span>w\u00f3wczas ca\u0142kowita <span class=\"_ _1\"> </span>kwota <span class=\"_ _2\"> </span>podatku <span class=\"_ _1\"> </span>wyr\u00f3wnawczego, <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>wysoko\u015bci <span class=\"_ _1\"> </span>pomniejszonej <span class=\"_ _1\"> </span>o <span class=\"_ _2\"> </span>cz\u0119\u015b\u0107 <span class=\"_ _2\"> </span>podatku <span class=\"_ _1\"> </span>wyr\u00f3wnawczego <span class=\"_ _2\"> </span>ju\u017c naliczon\u0105 <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>wcze\u015bniej<span class=\"_ _4\"></span>szych <span class=\"_ _15\"> </span>etapach, <span class=\"_ _11\"> </span>nak\u0142adana <span class=\"_ _15\"> </span>b\u0119dzie <span class=\"_ _15\"> </span>na <span class=\"_ _11\"> </span>po<span class=\"_ _3\"></span>zi<span class=\"_ _4\"></span>omie <span class=\"_ _15\"> </span>jednostki <span class=\"_ _15\"> </span>dominuj\u0105<span class=\"_ _4\"></span>cej <span class=\"_ _11\"> </span>najwy\u017cszego szczebla lub jed<span class=\"_ _4\"></span>nostki dominuj\u0105<span class=\"_ _4\"></span>cej ni\u017csze<span class=\"_ _4\"></span>go szczebla <span class=\"ff2\">- </span>zgodni<span class=\"_ _4\"></span>e z zasad\u0105<span class=\"_ _4\"></span> <span class=\"ff1 fc2 ls2a\">IIR</span><span class=\"ff2\">. </span>4.<span class=\"ffc ls0\"> <span class=\"_ _1c\"> </span><span class=\"ff3\">W <span class=\"_ _1\"> </span>ostateczno\u015bci, <span class=\"_ _0\"></span>je\u015bli <span class=\"_ _1\"> </span>r\u00f3wnie\u017c <span class=\"_ _1\"> </span>podatek <span class=\"_ _0\"></span>wyr\u00f3wnawczy <span class=\"_ _1\"> </span><span class=\"ff1 fc2 ls2a\">IIR</span><span class=\"ff2\"> <span class=\"_ _1\"> </span>nie <span class=\"_ _1\"> </span>zostanie <span class=\"_ _1\"> </span></span>na\u0142o\u017cony, <span class=\"_ _0\"></span>wtedy <span class=\"_ _1\"> </span>zastosowanie <span class=\"_ _0\"></span>znajdzie </span></span>zasada niedostateczni<span class=\"_ _4\"></span>e opodatkowanych zysk\u00f3w <span class=\"ff1 fc2\">UTPR<span class=\"fc0\">,<span class=\"ff2\"> </span></span></span>polegaj\u0105ca na na\u0142o\u017ceniu podatku wyr\u00f3w<span class=\"_ _4\"></span>nawczego na te jednostki  sk\u0142<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>owe <span class=\"_ _10\"> </span>grupy,  kt\u00f3rych <span class=\"_ _10\"> </span>jurysdykcje <span class=\"_ _10\"> </span>przyj\u0119\u0142y  zasady <span class=\"_ _10\"> </span>GloBE, <span class=\"_ _10\"> </span>bez <span class=\"_ _10\"> </span>wzgl\u0119du  na <span class=\"_ _10\"> </span>to <span class=\"_ _11\"> </span>czy  te <span class=\"_ _10\"> </span>je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostki<span class=\"_ _4\"></span> sk\u0142adowe zap\u0142aci\u0142<span class=\"_ _4\"></span>y podatek d<span class=\"_ _4\"></span>ochodowy p<span class=\"_ _4\"></span>owy\u017cej czy p<span class=\"_ _4\"></span>oni\u017cej poziom<span class=\"_ _4\"></span>u ETR 1<span class=\"_ _4\"></span>5%.<span class=\"_ _3c\"> </span>Stosowanie powy\u017cszych zasad jest <span class=\"_ _3\"></span>uzale\u017cnione od <span class=\"_ _3\"></span>tego czy dany <span class=\"_ _3\"></span>kraj wdro\u017cy\u0142 <span class=\"_ _3\"></span>zasady GloBE b\u0105d\u017a <span class=\"_ _3\"></span>w\u0142asny krajowy podatek wyr\u00f3wnawczy.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>W  pr<span class=\"_ _4\"></span>zypadku <span class=\"_ _2\"> </span>Polski,  kr<span class=\"_ _4\"></span>ajowe <span class=\"_ _12\"> </span>rozwi\u0105z<span class=\"_ _4\"></span>ania <span class=\"_ _12\"> </span>prawne <span class=\"_ _2\"> </span>w  zakr<span class=\"_ _4\"></span>esie <span class=\"_ _2\"> </span>imple<span class=\"_ _3\"></span>mentacj<span class=\"_ _4\"></span>i <span class=\"_ _12\"> </span>przepis\u00f3w <span class=\"_ _2\"> </span>Dyrektywy <span class=\"_ _2\"> </span>nie  zos<span class=\"_ _4\"></span>ta\u0142y <span class=\"_ _12\"> </span>jeszcze wdro\u017cone, jak r\u00f3wnie\u017c <span class=\"_ _3\"></span>nie zosta\u0142 udo<span class=\"_ _3\"></span>st\u0119pni<span class=\"_ _4\"></span>ony projekt <span class=\"_ _3\"></span>tych regulacji. Poza <span class=\"_ _3\"></span>Polsk\u0105, Grupa Kapita\u0142owa KGHM <span class=\"_ _3\"></span>Polska Mied\u017a S.A. posiada jedn<span class=\"_ _4\"></span>ostki sk\u0142ad<span class=\"_ _4\"></span>owe m.in. w na<span class=\"_ _4\"></span>st\u0119puj\u0105cych jur<span class=\"_ _4\"></span>ysdykcja<span class=\"_ _4\"></span>ch: Kanada, <span class=\"_ _4\"></span>USA, Chile, <span class=\"ff2\">Luksemburg,<span class=\"_ _4\"></span> Wielka Brytania. <span class=\"_ _4\"></span> </span>Obecnie <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>Kanadzie <span class=\"_ _3\"></span>procedowane <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _f\"></span>przepisy <span class=\"_ _f\"></span>wprowadzaj\u0105c<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>zasady <span class=\"_ _3\"></span>QDMTT <span class=\"_ _f\"></span>i <span class=\"_ _3\"></span>IIR, <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>pierwszy <span class=\"_ _3\"></span>rok <span class=\"_ _f\"></span>dla <span class=\"_ _f\"></span>kt\u00f3rego <span class=\"_ _f\"></span>maj\u0105 <span class=\"_ _3\"></span>by\u0107 stosowane <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>rok <span class=\"_ _f\"></span>finansowy <span class=\"_ _3\"></span>rozpoczynaj\u0105cy <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>31.12.2023 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>lu<span class=\"_ _3\"></span>b <span class=\"_ _3\"></span>p\u00f3\u017aniej. <span class=\"_ _3\"></span>Natomiast <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>przypadku <span class=\"_ _3\"></span>UTPR <span class=\"_ _3\"></span>planowane <span class=\"_ _3\"></span>je<span class=\"_ _3\"></span>s<span class=\"ff2\">t<span class=\"_ _3\"></span>, </span>aby by\u0142 to rok f<span class=\"_ _4\"></span>inansowy rozp<span class=\"_ _4\"></span>oczynaj\u0105cy si<span class=\"_ _4\"></span>\u0119 31.12.20<span class=\"_ _4\"></span>24 r. lub <span class=\"_ _4\"></span>p\u00f3\u017aniej. <span class=\"ff2\"> </span>W <span class=\"_ _f\"></span>U<span class=\"_ _3\"></span>SA <span class=\"_ _f\"></span>nie <span class=\"_ _0\"></span>b\u0119d\u0105 <span class=\"_ _0\"></span>wprowadzane <span class=\"_ _f\"></span>zasady <span class=\"_ _0\"></span>Filaru <span class=\"_ _f\"></span>2 <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>wzgl\u0119du <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>bowi\u0105zuj\u0105c<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>obecnie <span class=\"_ _f\"></span>przepisy <span class=\"_ _0\"></span>krajowe, <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>tym <span class=\"_ _0\"></span>\u017ce <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>USA zamierzaj\u0105 <span class=\"_ _14\"> </span>wprowadzi\u0107 <span class=\"_ _d\"> </span>przepisy <span class=\"_ _14\"> </span>maj\u0105ce <span class=\"_ _d\"> </span>na <span class=\"_ _c\"> </span>celu <span class=\"_ _c\"> </span>przeciwdzia\u0142anie <span class=\"_ _c\"> </span>zasadzi<span class=\"ff2\">e <span class=\"_ _c\"> </span>U<span class=\"_ _3\"></span>TPR <span class=\"_ _14\"> </span>w <span class=\"_ _d\"> </span>ramach <span class=\"_ _c\"> </span>Filaru <span class=\"_ _c\"> </span>2 <span class=\"_ _c\"> </span>w <span class=\"_ _d\"> </span>innych </span>jurysdykcjach. <span class=\"_ _4\"></span> Co <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>Chile <span class=\"_ _3\"></span>oczekuje <span class=\"_ _3\"></span>si\u0119, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>zostan\u0105 t<span class=\"_ _3\"></span>am wprowadzone <span class=\"_ _3\"></span>przepisy <span class=\"_ _3\"></span>Filaru <span class=\"_ _3\"></span>2, <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tym <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>og\u0142oszono <span class=\"_ _3\"></span>jeszcze <span class=\"_ _3\"></span>harmonogra<span class=\"_ _4\"></span>mu jego wdro\u017cenia. <span class=\"_ _4\"></span><span class=\"ff2\"> </span>W Luksemburgu w dniu <span class=\"_ _3\"></span>20 grudnia 2023 r. uchwalono <span class=\"_ _3\"></span>przepisy wdra\u017ca<span class=\"_ _4\"></span>j\u0105ce zasady IIR, <span class=\"_ _3\"></span>QDMTT oraz UTPR. Zasady QDMTT oraz <span class=\"_ _0\"></span>IIR <span class=\"_ _1\"> </span>b\u0119d\u0105 <span class=\"_ _0\"></span>mia\u0142y <span class=\"_ _0\"></span>zastosowanie <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>finansowego <span class=\"_ _0\"></span>rozpoczynaj\u0105cego <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>r. <span class=\"_ _1\"> </span>lub <span class=\"_ _0\"> </span>p\u00f3<span class=\"_ _3\"></span>\u017ani<span class=\"_ _4\"></span>ej, <span class=\"_ _0\"></span>a <span class=\"_ _1\"> </span>zasady UTPR do roku finan<span class=\"_ _4\"></span>sowego rozp<span class=\"_ _4\"></span><span class=\"ff3\">oczynaj\u0105cego si<span class=\"_ _4\"></span>\u0119 31 grudnia<span class=\"_ _4\"></span> 2024 <span class=\"_ _4\"></span>r. lub p\u00f3\u017aniej. <span class=\"ff2\"> </span></span>Wielka <span class=\"_ _3\"></span>Brytania nale\u017cy <span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>o <span class=\"_ _3\"></span>czo\u0142\u00f3wki pa\u0144stw <span class=\"_ _3\"></span>pod <span class=\"_ _3\"></span>wzgl<span class=\"_ _4\"></span>\u0119dem <span class=\"_ _3\"></span>zaaw<span class=\"_ _4\"></span>ansowania we <span class=\"_ _3\"></span>wdra\u017caniu zasad <span class=\"_ _3\"></span>IIR i <span class=\"_ _3\"></span>QDMTT <span class=\"_ _f\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>przepis<span class=\"_ _4\"></span>y </span>zosta\u0142y  ju\u017c <span class=\"_ _2\"> </span>uchwalone  i  b\u0119d\u0105 <span class=\"_ _2\"> </span>obowi\u0105zywa\u0107  od <span class=\"_ _12\"> </span>2024 <span class=\"_ _12\"> </span>r.  oraz <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>publik<span class=\"_ _4\"></span>owano  pro<span class=\"_ _4\"></span>jekt  ustaw<span class=\"_ _4\"></span>y  wdr<span class=\"_ _4\"></span>a\u017caj<span class=\"_ _3\"></span>\u0105cej  za<span class=\"_ _4\"></span>sady  UTP<span class=\"_ _4\"></span>R z <span class=\"ff3\">przewidywanym wdr<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>\u017ceniem <span class=\"_ _4\"></span>od 202<span class=\"_ _4\"></span>5 r. <span class=\"ff2\"> </span></span>W zwi\u0105zku <span class=\"_ _4\"></span>powy\u017cszym Grupa oc<span class=\"_ _4\"></span>enia, \u017ce od 1 <span class=\"_ _4\"></span>stycznia 2024 <span class=\"_ _4\"></span>r. zasady GloBE QD<span class=\"_ _4\"></span>MTT oraz IIR zos<span class=\"_ _4\"></span>tan\u0105 wdr<span class=\"_ _4\"></span>o\u017cone co najmni<span class=\"_ _4\"></span>ej w Kanadzie i <span class=\"_ _4\"></span>w Wielkiej Brytanii<span class=\"_ _4\"></span>. Analiza <span class=\"_ _c\"> </span>zapis\u00f3w <span class=\"_ _13\"> </span>Ram <span class=\"_ _c\"> </span>OECD <span class=\"_ _d\"> </span>oraz <span class=\"_ _d\"> </span>Dyrektywy <span class=\"_ _d\"> </span>prowadzi <span class=\"_ _c\"> </span>d<span class=\"_ _3\"></span>o <span class=\"_ _c\"> </span>wnio<span class=\"_ _3\"></span>sku, <span class=\"_ _c\"> </span>\u017ce <span class=\"_ _d\"> </span>Sp\u00f3\u0142ka <span class=\"_ _d\"> </span>KGHM <span class=\"_ _c\"> </span>Polska <span class=\"_ _d\"> </span>Mied\u017a <span class=\"_ _d\"> </span>S.A., <span class=\"_ _13\"> </span>jako przedsi\u0119biorstw<span class=\"_ _4\"></span>o <span class=\"_ _1\"> </span>mi\u0119dzynarod<span class=\"_ _4\"></span>owe, <span class=\"_ _0\"></span>b\u0119dzie <span class=\"_ _1\"> </span>zobligowana <span class=\"_ _0\"></span>do <span class=\"_ _1\"> </span>okre\u015blonego <span class=\"_ _0\"></span>raportowania <span class=\"_ _1\"> </span>poziom<span class=\"_ _4\"></span>u <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>odatkowania <span class=\"_ _0\"></span>sp\u00f3\u0142ek zale\u017cnych <span class=\"_ _0\"></span>na <span class=\"_ _0\"> </span>poziomie <span class=\"_ _0\"> </span>poszczeg\u00f3lnych <span class=\"_ _0\"></span>jurysdykcji. <span class=\"_ _f\"></span>Nie<span class=\"_ _3\"></span>mn<span class=\"_ _4\"></span>iej, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>tym <span class=\"_ _1\"> </span>zakresie <span class=\"_ _0\"></span>konieczne <span class=\"_ _0\"></span>jest <span class=\"_ _0\"> </span>wprowad<span class=\"_ _3\"></span><span class=\"ff2\">zenie <span class=\"_ _0\"></span>stosownych </span>regulacji prawn<span class=\"_ _4\"></span>ych na pozi<span class=\"_ _4\"></span>omie krajowym.  O <span class=\"_ _1\"> </span>ile <span class=\"_ _2\"> </span>przepisy <span class=\"_ _1\"> </span>Dyrektywy <span class=\"_ _1\"> </span>powinny <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>ejmowa\u0107 <span class=\"_ _1\"> </span>2024 <span class=\"_ _1\"> </span>r., <span class=\"_ _1\"> </span>to <span class=\"_ _2\"> </span>Ramy <span class=\"_ _1\"> </span>OECD <span class=\"_ _1\"> </span>przewiduj\u0105 <span class=\"_ _1\"> </span>okres <span class=\"_ _1\"> </span>przej\u015bciowy <span class=\"_ _1\"> </span>(tzw. <span class=\"_ _1\"> </span>przej\u015bciowa bezpieczna przysta\u0144), pozwalaj\u0105cy na przesuni\u0119cie <span class=\"_ _3\"></span>terminu obowi\u0105zkoweg<span class=\"_ _4\"></span>o zasto<span class=\"_ _3\"></span>sowania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>tych przepis\u00f3w o<span class=\"_ _3\"></span> kolejne 3 <span class=\"_ _3\"></span>lata (tj. <span class=\"_ _3\"></span>ni<span class=\"_ _4\"></span>e p\u00f3<span class=\"_ _3\"></span>\u017ani<span class=\"_ _4\"></span>ej ni\u017c <span class=\"_ _3\"></span>do 30 czerwca 2028 r.). <span class=\"_ _3\"></span>Na podstawie <span class=\"_ _3\"></span>analiz<span class=\"_ _4\"></span>y za\u0142o\u017ce\u0144 <span class=\"_ _3\"></span>przewidzia<span class=\"_ _4\"></span>nych dla tych przepis\u00f3w przej\u015bciowych, Grupa oceni\u0142a, \u017c<span class=\"_ _4\"></span>e b\u0119dzie m<span class=\"_ _4\"></span>og\u0142a z nich <span class=\"_ _4\"></span>skorzysta\u0107 dla <span class=\"_ _4\"></span>wi\u0119kszo\u015bci ju<span class=\"_ _4\"></span>rysdykcji.<span class=\"ff2\"> </span>W  zwi\u0105zku<span class=\"_ _4\"></span>  z <span class=\"_ _12\"> </span>powy\u017cszym, <span class=\"_ _2\"> </span>z<span class=\"_ _3\"></span>e <span class=\"_ _2\"> </span>wzgl\u0119du  na <span class=\"_ _12\"> </span>brak  ob<span class=\"_ _4\"></span>owi\u0105zuj\u0105cych<span class=\"_ _4\"></span>  ra<span class=\"_ _4\"></span>m  prawn<span class=\"_ _4\"></span>ych  w  z<span class=\"_ _4\"></span>akresie <span class=\"_ _2\"> </span>F<span class=\"_ _3\"></span>ila<span class=\"_ _4\"></span>ra  2 <span class=\"_ _2\"> </span>refo<span class=\"_ _3\"></span>rm<span class=\"_ _4\"></span>y  BEP<span class=\"_ _4\"></span>S  2.0,<span class=\"_ _4\"></span> w <span class=\"ff3\">niniejszym <span class=\"_ _11\"> </span>skonsolidowan<span class=\"_ _4\"></span>ym <span class=\"_ _11\"> </span>sprawozdaniu <span class=\"_ _11\"> </span>finansowym <span class=\"_ _11\"> </span>nie <span class=\"_ _15\"> </span>uj\u0119to <span class=\"_ _11\"> </span>jeszcze <span class=\"_ _15\"> </span>\u017cadnych <span class=\"_ _11\"> </span>kwot <span class=\"_ _11\"> </span>wynikaj\u0105cych <span class=\"_ _15\"> </span>z<span class=\"ff2\"> reformy </span></span>mi\u0119dzynarodowe<span class=\"_ _4\"></span>go  s<span class=\"_ _4\"></span>ystemu <span class=\"_ _2\"> </span>podatkowego.  Z <span class=\"_ _2\"> </span>chwil\u0105  opublik<span class=\"_ _4\"></span>owania <span class=\"_ _2\"> </span>przepis\u00f3w  Grup<span class=\"_ _4\"></span>a <span class=\"_ _12\"> </span>podejmie <span class=\"_ _2\"> </span>dzia\u0142ania  w <span class=\"_ _2\"> </span>kierunku oszacowania po<span class=\"_ _4\"></span>tencjalnego wp\u0142<span class=\"_ _4\"></span>ywu r<span class=\"_ _4\"></span>eformy na pr<span class=\"_ _4\"></span>zysz\u0142e dodatk<span class=\"_ _4\"></span>owe obci\u0105\u017cenia <span class=\"_ _4\"></span>podatkow<span class=\"_ _4\"></span>e Grupy.<span class=\"ff2\"> </span>Grupa <span class=\"_ _2\"> </span>na  bie\u017c\u0105co <span class=\"_ _2\"> </span>\u015bledzi  post\u0119py <span class=\"_ _2\"> </span>prac  legislac<span class=\"_ _4\"></span>yjnych <span class=\"_ _2\"> </span>zmierzaj\u0105cych <span class=\"_ _2\"> </span>do  wdro\u017cenia <span class=\"_ _2\"> </span>przepis\u00f3w <span class=\"_ _2\"> </span>przedmiotowej  r<span class=\"_ _4\"></span>eformy,<span class=\"_ _4\"></span>  zar\u00f3wno <span class=\"_ _3\"></span>w <span class=\"_ _0\"></span>Polsce <span class=\"_ _3\"></span>jak <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>pozosta\u0142ych <span class=\"_ _f\"></span>jurysdykcjach, <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _f\"></span>funkcjonuj\u0105 <span class=\"_ _3\"></span>sp\u00f3\u0142ki <span class=\"_ _f\"></span>zale\u017cne <span class=\"_ _f\"></span>Grupy,<span class=\"ff2\"> </span>analizuje <span class=\"_ _3\"></span>ich <span class=\"_ _f\"></span>wp\u0142yw <span class=\"_ _f\"></span>na Grup\u0119 <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>analizuje  pr<span class=\"_ _4\"></span>ocesy <span class=\"_ _2\"> </span>operacyjne, <span class=\"_ _2\"> </span>kt\u00f3re  b\u0119d\u0105 <span class=\"_ _2\"> </span>wymaga\u0142y <span class=\"_ _12\"> </span>dostosowania <span class=\"_ _2\"> </span>do  now<span class=\"_ _4\"></span>ych <span class=\"_ _12\"> </span>wymog\u00f3w <span class=\"_ _2\"> </span>informacyjnych<span class=\"_ _4\"></span> i sprawozdawczyc<span class=\"_ _4\"></span>h.<span class=\"_ _3c\"> </span>sprawozdania finansowego w <span class=\"_ _3\"></span>celu <span class=\"_ _3\"></span>umo\u017cliwienia u\u017cytko<span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>nikom <span class=\"_ _3\"></span>spr<span class=\"_ _4\"></span>awozdania finansowego <span class=\"_ _3\"></span>zrozumienia ryzyka, \u017ce <span class=\"_ _1f\"> </span>dane <span class=\"_ _1f\"> </span>zobowi\u0105z<span class=\"_ _4\"></span>anie <span class=\"_ _1f\"> </span>mog\u0142<span class=\"_ _4\"></span>oby <span class=\"_ _1f\"> </span>sta\u0107 <span class=\"_ _17\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _17\"> </span>wymagalne <span class=\"_ _1f\"> </span>w <span class=\"_ _1f\"> </span>ci\u0105gu <span class=\"_ _1f\"> </span>12 <span class=\"_ _17\"> </span>miesi\u0119cy <span class=\"_ _1f\"> </span>od <span class=\"_ _1f\"> </span>zako\u0144czenia <span class=\"_ _17\"> </span>okresu sprawozdawcz<span class=\"_ _4\"></span>ego. <span class=\"_ _11\"> </span>W <span class=\"ff3\">takiej <span class=\"_ _10\"> </span>sytuacji <span class=\"_ _10\"> </span>Standard <span class=\"_ _11\"> </span>wymaga <span class=\"_ _10\"> </span>ujawnienia <span class=\"_ _10\"> </span>opisu <span class=\"_ _11\"> </span>kowenantu, <span class=\"_ _10\"> </span>warto\u015bci <span class=\"_ _10\"> </span>zobowi\u0105za\u0144, </span>kt\u00f3rych <span class=\"_ _0\"></span>dotyczy <span class=\"_ _0\"></span>oraz <span class=\"_ _1\"> </span>fakt\u00f3w <span class=\"_ _0\"> </span>i <span class=\"_ _1\"> </span>okoliczno\u015bci, <span class=\"_ _0\"></span>je\u015bli <span class=\"_ _1\"> </span>wyst\u0105pi\u0105, <span class=\"_ _0\"></span>wskazuj\u0105cych <span class=\"_ _0\"> </span>na <span class=\"_ _1\"> </span>istnienie <span class=\"_ _0\"> </span>ryzyka <span class=\"_ _1\"> </span>niewywi\u0105zania <span class=\"_ _0\"></span>si\u0119 przez jednostk<span class=\"_ _4\"></span>\u0119 z<span class=\"ff2\"> </span>warunk\u00f3w ko<span class=\"_ _4\"></span>wenantu w t<span class=\"_ _4\"></span>erminie wskaz<span class=\"_ _4\"></span>anym po zako\u0144cz<span class=\"_ _4\"></span>eniu okresu <span class=\"_ _4\"></span>sprawoz<span class=\"_ _4\"></span>dawczego.<span class=\"_ _3c\"> </span>Opublikowane, <span class=\"_ _1\"> </span>lecz <span class=\"_ _1\"> </span>jeszcze <span class=\"_ _2\"> </span>nieobowi\u0105zuj\u0105ce <span class=\"_ _1\"> </span>standardy <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>interpretacje, <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>c<span class=\"_ _4\"></span>zekuj\u0105ce <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>przyj\u0119cie <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>stosowania<span class=\"_ _4\"></span> przez Un<span class=\"ff4\">i\u0119 Eur<span class=\"_ _4\"></span>opejsk\u0105: <span class=\"ff1\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff4 fc2\">MSSF <span class=\"_ _2\"> </span>14  Regul<span class=\"_ _4\"></span>acyjne <span class=\"_ _2\"> </span>rozliczenia <span class=\"_ _2\"> </span>mi\u0119dzyokresowe<span class=\"ff2 fc0\">,<span class=\"ff1\"> <span class=\"_ _2\"> </span><span class=\"ff3\">z <span class=\"_ _12\"> </span>dat\u0105 <span class=\"_ _2\"> </span>wej\u015bcia  w <span class=\"_ _2\"> </span>\u017cycie <span class=\"_ _2\"> </span>1  sty<span class=\"_ _4\"></span>cznia <span class=\"_ _2\"> </span>2016 <span class=\"_ _2\"> </span>r.  lub <span class=\"_ _2\"> </span>p\u00f3\u017aniej, </span></span></span></span></span>jednak <span class=\"_ _10\"> </span>zgodnie <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>decyzj\u0105 <span class=\"_ _10\"> </span>Komisji <span class=\"_ _19\"> </span>Europejskiej, <span class=\"_ _10\"> </span>proces <span class=\"_ _10\"> </span>zatwierdzania  standardu <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>wersji <span class=\"_ _10\"> </span>tymczasowej <span class=\"_ _10\"> </span>nie zostanie zainicj<span class=\"_ _4\"></span>owany przed <span class=\"_ _4\"></span>ukazan<span class=\"ff3\">iem si\u0119 stan<span class=\"_ _4\"></span>dardu w wer<span class=\"_ _4\"></span>sji ostatecznej.<span class=\"ff1\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">Zmiany <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>MSSF <span class=\"_ _0\"></span>10 <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>MSR <span class=\"_ _0\"></span>28<span class=\"ff2 fc0\"> <span class=\"_ _f\"></span><span class=\"ff3\">doty<span class=\"_ _3\"></span>cz\u0105c<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>sprzeda\u017cy <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>wniesienia <span class=\"_ _f\"></span>aktyw\u00f3w <span class=\"_ _f\"></span>pomi\u0119dzy <span class=\"_ _f\"></span>inwestorem, <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>jego </span></span></span></span>jednostkami sto<span class=\"_ _4\"></span>warzyszonym<span class=\"_ _4\"></span>i lub wsp\u00f3ln<span class=\"_ _4\"></span>ymi przedsi<span class=\"_ _4\"></span>\u0119wzi\u0119ciami <span class=\"_ _4\"></span>(nie okre\u015bl<span class=\"_ _4\"></span>ono daty w<span class=\"_ _4\"></span>ej\u015bcia w \u017cyci<span class=\"_ _4\"></span>e).<span class=\"_ _3\"></span><span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">Zmiany <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>MSR <span class=\"_ _f\"></span>7 <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>MSSF <span class=\"_ _f\"></span>7<span class=\"ff2 fc0\"> <span class=\"_ _f\"></span><span class=\"ff3\">dotycz\u0105ce <span class=\"_ _3\"></span>ujawniania <span class=\"_ _f\"></span>informacji <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>emat <span class=\"_ _3\"></span>um\u00f3w <span class=\"_ _3\"></span>finansowania <span class=\"_ _3\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>wo<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>ec </span></span></span></span>dostawc\u00f3w, z<span class=\"_ _4\"></span> dat\u0105 wej\u015bcia w \u017c<span class=\"_ _4\"></span>ycie 1 stycznia <span class=\"_ _4\"></span>2024 r<span class=\"_ _4\"></span>. lub p\u00f3\u017aniej.<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">Zmiany <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>MSR <span class=\"_ _0\"></span>21<span class=\"ff2 fc0\"> <span class=\"_ _0\"></span><span class=\"ff3\">dotycz\u0105ce <span class=\"_ _1\"> </span>podej\u015bcia <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>oceny, <span class=\"_ _0\"></span>czy <span class=\"_ _0\"></span>dana <span class=\"_ _0\"></span>waluta <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>wymienialna <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>inn\u0105 <span class=\"_ _0\"></span>walut\u0119 <span class=\"_ _1\"> </span>oraz <span class=\"_ _0\"></span>do </span></span></span></span>ust<span class=\"ff3\">alania kursu <span class=\"_ _4\"></span>wymiany, je\u017c<span class=\"_ _4\"></span>eli waluta nie j<span class=\"_ _4\"></span>est wymienial<span class=\"_ _4\"></span>na, z dat\u0105 wej\u015bcia<span class=\"_ _4\"></span> w \u017cycie 1 sty<span class=\"_ _4\"></span>cznia 2025<span class=\"_ _4\"></span> r. lub p\u00f3\u017aniej<span class=\"ff2\">. </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">MSSF <span class=\"_ _19\"> </span>18 <span class=\"_ _10\"> </span>Prezentacja  i <span class=\"_ _19\"> </span>ujawnianie <span class=\"_ _19\"> </span>informacji  w <span class=\"_ _10\"> </span>sprawozdaniach  finansowych<span class=\"ff3 fc0\">,  z <span class=\"_ _10\"> </span>dat\u0105  wej\u015bci<span class=\"_ _3\"></span>a  w  \u017cycie </span></span></span>1stycznia <span class=\"_ _1\"> </span>2027 <span class=\"_ _2\"> </span>r. <span class=\"_ _1\"> </span>lub<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>p\u00f3<span class=\"_ _3\"></span>\u017aniej. <span class=\"_ _1\"> </span>MSSF <span class=\"_ _2\"> </span>18 <span class=\"_ _2\"> </span>zast\u0105pi <span class=\"_ _1\"> </span>M<span class=\"_ _3\"></span>SR <span class=\"_ _1\"> </span>1 <span class=\"_ _2\"> </span>Prezentacja <span class=\"_ _1\"> </span>sprawozda\u0144 <span class=\"_ _2\"> </span>finansowych. <span class=\"_ _1\"> </span>Celem <span class=\"_ _2\"> </span>nowego standardu <span class=\"_ _10\"> </span>jest <span class=\"_ _11\"> </span>poprawa <span class=\"_ _10\"> </span>u\u017cyteczno\u015bci <span class=\"_ _11\"> </span>informacji <span class=\"_ _10\"> </span>prezentowanych <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>sprawozdaniach <span class=\"_ _10\"> </span>finansowych <span class=\"_ _10\"> </span>poprzez zapewnienie <span class=\"_ _0\"></span>inwestorom <span class=\"_ _1\"> </span>bardziej <span class=\"_ _0\"></span>przejrzystych <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>por\u00f3wnywalny<span class=\"_ _4\"></span>ch <span class=\"_ _1\"> </span>informacji <span class=\"_ _1\"> </span>na <span class=\"_ _0\"> </span>t<span class=\"_ _3\"></span>ema<span class=\"_ _4\"></span>t <span class=\"_ _1\"> </span>wynik\u00f3w <span class=\"_ _0\"> </span>f<span class=\"_ _3\"></span>in<span class=\"ff2\">ansowych </span>sp\u00f3\u0142ek.<span class=\"ff2\"> </span>Grupa <span class=\"_ _2\"> </span>zamierza <span class=\"_ _1\"> </span>zastoso<span class=\"_ _3\"></span>wa\u0107 <span class=\"_ _2\"> </span>wszystki<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>opisane <span class=\"_ _2\"> </span>powy\u017cej <span class=\"_ _2\"> </span>zmiany <span class=\"_ _2\"> </span>zgodnie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>ich <span class=\"_ _12\"> </span>dat\u0105 <span class=\"_ _2\"> </span>wej\u015bcia <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>\u017cycie.  Grupa<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>ocenia, <span class=\"_ _2\"> </span>\u017ce zmiany <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>standard\u00f3w <span class=\"_ _f\"></span>b\u0119d\u0105 <span class=\"_ _f\"></span>mia\u0142y <span class=\"_ _f\"></span>zastosowani<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>jej <span class=\"_ _0\"></span>dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>zakresie, <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>jakim <span class=\"_ _f\"></span>wyst\u0105pi\u0105 <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>przysz\u0142o\u015bci <span class=\"_ _f\"></span>operacje gospodarc<span class=\"ff3\">ze, transakcje <span class=\"_ _3\"></span>lub <span class=\"_ _3\"></span>inn<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>zdarzenia,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>kt\u00f3rych <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>owy\u017csze zmiany <span class=\"_ _3\"></span>w<span class=\"ff2\"> standardach </span>dotycz\u0105.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "Grupa ocenia, <span class=\"_ _4\"></span>\u017ce zmiany do stan<span class=\"_ _4\"></span>dard\u00f3w:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">MSSF 17<span class=\"ff2 fc0\"> - <span class=\"ff3\">nie maj\u0105 <span class=\"_ _4\"></span>wp\u0142ywu na <span class=\"_ _4\"></span>skonsolid<span class=\"_ _4\"></span>owane sprawozda<span class=\"_ _4\"></span>nie fina<span class=\"_ _4\"></span>nsowe,<span class=\"ff2\"> </span></span></span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">MSR  1<span class=\"_ _4\"></span>  i <span class=\"_ _2\"> </span>Stano<span class=\"_ _3\"></span>wis<span class=\"_ _4\"></span>ka  Pr<span class=\"_ _4\"></span>aktyczneg<span class=\"_ _4\"></span>o  2<span class=\"ff2 fc0\"> <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>zmiany  do <span class=\"_ _2\"> </span></span>MSR  8 <span class=\"_ _2\"> </span><span class=\"ff2 fc0\">-<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span><span class=\"ff3\">maj\u0105  nieistotny  wp<span class=\"_ _4\"></span>\u0142yw <span class=\"_ _12\"> </span>na <span class=\"_ _2\"> </span>sko<span class=\"_ _3\"></span>nsolid<span class=\"_ _4\"></span>owane </span></span></span></span>sprawozdanie fina<span class=\"_ _4\"></span>nsowe, \u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">MSR <span class=\"_ _11\"> </span>12<span class=\"ff2 fc0\"> <span class=\"_ _11\"> </span><span class=\"ff3\">dotycz\u0105ce <span class=\"_ _11\"> </span>podatku <span class=\"_ _11\"> </span>odroczone<span class=\"_ _4\"></span>go <span class=\"_ _11\"> </span>od <span class=\"_ _11\"> </span>aktyw\u00f3w <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>zobow<span class=\"_ _3\"></span>i\u0105za\u0144 <span class=\"_ _10\"> </span>powstaj\u0105cych <span class=\"_ _10\"> </span>na <span class=\"_ _11\"> </span>skutek <span class=\"_ _11\"> </span>pojedynczej </span></span></span></span>transakcji <span class=\"ff3\">\u2013</span> <span class=\"ff3\">nie maj\u0105 wp\u0142ywu na skonsolidowane sprawozdanie fina<span class=\"_ _4\"></span>nsowe, poniewa\u017c Grupa stosowa\u0142a podej\u015bcie </span>zgodne  z  aktualn<span class=\"_ _4\"></span>ymi  wytyczny<span class=\"_ _4\"></span>mi,  m.in.  w  zakr<span class=\"_ _4\"></span>esie  um\u00f3w  l<span class=\"_ _4\"></span>easingu  kapi<span class=\"_ _4\"></span>talizowanych <span class=\"_ _12\"> </span>przez  leasing<span class=\"_ _4\"></span>obiorc\u00f3w zgodnie <span class=\"ff3\">z MSSF 1<span class=\"_ _4\"></span>6 oraz rezerw <span class=\"_ _4\"></span>\u015brodowisk<span class=\"_ _4\"></span>owych ujmowan<span class=\"_ _4\"></span>ych zg<span class=\"_ _4\"></span>odnie z KIMSF 1<span class=\"_ _4\"></span>,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">MSR <span class=\"_ _3\"></span>12 <span class=\"ff2 fc0\">w zakresie<span class=\"_ _3\"></span></span> <span class=\"ff3 fc0\">odnosz\u0105cym si\u0119 <span class=\"_ _3\"></span>do ujmowania skutk\u00f3w</span> <span class=\"_ _3\"></span><span class=\"ff3 fc0\">reform<span class=\"_ _4\"></span>y mi\u0119dzynarodowego systemu podatkowego, </span></span></span>b\u0119d\u0105 <span class=\"_ _f\"></span>mie\u0107 <span class=\"_ _0\"></span>wp\u0142yw <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>skonsolidowane <span class=\"_ _3\"></span>sprawozdanie <span class=\"_ _f\"></span>finansowe, <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>tym <span class=\"_ _f\"></span>\u017ce <span class=\"_ _f\"></span>Grupa <span class=\"_ _f\"></span>je<span class=\"_ _3\"></span>st <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>procesie<span class=\"_ _f\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span>oceny <span class=\"_ _f\"></span>zakresu </span>wp\u0142ywu, przepis\u00f3<span class=\"_ _4\"></span>w dotycz\u0105c<span class=\"_ _4\"></span>ych globa<span class=\"_ _4\"></span>lnego poda<span class=\"_ _4\"></span>tku minimalne<span class=\"_ _4\"></span>go",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "<div class=\"c w2 h0 gs88\"><div class=\"t m0 x5 h73 y158 ffa fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y3d8 ff1 fs6 fc5 sc0 ls0 ws0\"> </div><div class=\"t m0 x85 h3 y3d9 ff4 fs1 fc0 sc0 ls0 ws0\">Cz\u0119\u015b\u0107 2 \u2013<span class=\"ff1\"> <span class=\"_ _3\"></span></span>Segmenty dzia\u0142alno\u015bci i informacje n<span class=\"_ _3\"></span>a temat przych<span class=\"_ _3\"></span>od\u00f3w<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 y3da ff1 fs6 fc5 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h5 y3db ff1 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y3dc ff4 fs6 fc2 sc0 ls0 ws0\">Nota 2.1 Inf<span class=\"_ _4\"></span>ormacje dotycz<span class=\"_ _4\"></span>\u0105ce segment<span class=\"_ _4\"></span>\u00f3w dzia\u0142alno\u015bc<span class=\"_ _4\"></span>i<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 y3dd ff3 fs6 fc0 sc0 ls0 ws0\">Identyfikowane w <span class=\"_ _3\"></span>ramach Grupy <span class=\"_ _3\"></span>Kapita\u0142owej <span class=\"_ _3\"></span>KGHM Polska <span class=\"_ _3\"></span>Mied\u017a S.A. <span class=\"_ _3\"></span>segmenty <span class=\"_ _3\"></span>operacyjne wynikaj\u0105 ze<span class=\"_ _3\"></span><span class=\"ff2\"> struktury <span class=\"_ _3\"></span>Grupy, </span></div><div class=\"t m0 x5 h8 y3de ff3 fs6 fc0 sc0 ls0 ws0\">sposobu <span class=\"_ _13\"> </span>zarz\u0105dzania <span class=\"_ _13\"> </span>Grup\u0105 <span class=\"_ _13\"> </span>oraz <span class=\"_ _17\"> </span>poszczeg\u00f3ln<span class=\"_ _4\"></span>ymi <span class=\"_ _13\"> </span>jednostkami <span class=\"_ _13\"> </span>wchodz\u0105cymi <span class=\"_ _13\"> </span>w <span class=\"_ _17\"> </span>sk\u0142ad <span class=\"_ _13\"> </span>Grupy <span class=\"_ _13\"> </span>oraz <span class=\"_ _1f\"> </span><span class=\"ff2\">regularne<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>o </span></div><div class=\"t m0 x5 h8 y3df ff3 fs6 fc0 sc0 ls0 ws0\">raportowania do Z<span class=\"_ _4\"></span>arz\u0105du Jedn<span class=\"_ _4\"></span>ostki Dominuj\u0105<span class=\"_ _4\"></span>cej.<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y3e0 ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _0\"></span>ramach <span class=\"_ _0\"></span>Grupy <span class=\"_ _1\"> </span>Kapita\u0142owej <span class=\"_ _0\"></span>KGHM <span class=\"_ _0\"></span>Polska <span class=\"_ _f\"></span>M<span class=\"_ _3\"></span>ied\u017a <span class=\"_ _0\"></span>S.A. <span class=\"_ _0\"></span>identyfiku<span class=\"_ _4\"></span>je <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>obecnie <span class=\"_ _1\"> </span>nast\u0119puj\u0105ce <span class=\"_ _0\"></span>segmen<span class=\"_ _4\"></span>ty <span class=\"_ _0\"></span>sprawozdawcz<span class=\"_ _4\"></span>e, </div><div class=\"t m0 x5 h8 y3e1 ff3 fs6 fc0 sc0 ls0 ws0\">kt\u00f3re powsta\u0142y <span class=\"_ _4\"></span>na podstawi<span class=\"_ _4\"></span>e agregacj<span class=\"_ _4\"></span>i segmen<span class=\"_ _4\"></span>t\u00f3w operacyjn<span class=\"_ _4\"></span>ych, z uw<span class=\"_ _4\"></span>zgl\u0119dnieniem kry<span class=\"_ _4\"></span>teri\u00f3<span class=\"_ _3\"></span>w wy<span class=\"_ _4\"></span>mienionych w <span class=\"_ _4\"></span>MSSF 8:<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y3e2 ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w65 h74 gs89\"><div class=\"t m0 x11 h8 y11a ff1 fs6 fc0 sc0 ls0 ws0\">Segment </div><div class=\"t m0 x11 h8 y3e4 ff1 fs6 fc0 sc0 ls0 ws0\">sprawozdawczy<span class=\"_ _4\"></span> </div></div><div class=\"c w66 h74 gs8a\"><div class=\"t m0 x11 h8 y3e5 ff1 fs6 fc0 sc0 ls0 ws0\">Segmenty oper<span class=\"_ _4\"></span>acyjne </div><div class=\"t m0 x11 h8 y3e6 ff1 fs6 fc0 sc0 ls0 ws0\">zagregowane w <span class=\"_ _4\"></span>danym </div><div class=\"t m0 x11 h8 y17a ff1 fs6 fc0 sc0 ls0 ws0\">segmencie spr<span class=\"_ _4\"></span>awozdawczym<span class=\"_ _4\"></span> </div></div><div class=\"c w67 h74 gs8b\"><div class=\"t m0 x11 h8 y3e5 ff4 fs6 fc0 sc0 ls0 ws0\">Przes\u0142anki pod<span class=\"_ _4\"></span>obie\u0144stw<span class=\"_ _4\"></span>a charakterysty<span class=\"_ _4\"></span>ki </div><div class=\"t m0 x11 h8 y3e6 ff4 fs6 fc0 sc0 ls0 ws0\">ekonomicznej <span class=\"_ _4\"></span>segment\u00f3w uw<span class=\"_ _4\"></span>zgl\u0119dni<span class=\"_ _4\"></span>one przy </div><div class=\"t m0 x11 h8 y17a ff1 fs6 fc0 sc0 ls0 ws0\">dokonywaniu a<span class=\"_ _4\"></span>gregacji <span class=\"_ _4\"></span>  </div></div><div class=\"c w65 h75 gs8c\"><div class=\"t m0 x11 h8 y3e8 ff4 fs6 fc2 sc0 ls0 ws0\">KGHM Polska Mi<span class=\"_ _4\"></span>ed\u017a S.A.<span class=\"ff1\"> </span></div></div><div class=\"c w68 h75 gs8d\"><div class=\"t m0 x11 h8 y3e8 ff3 fs6 fc0 sc0 ls0 ws0\">KGHM Polska Mi<span class=\"_ _4\"></span>ed\u017a S.A.<span class=\"ff2\"> </span></div></div><div class=\"c w69 h75 gs8e\"><div class=\"t m0 x11 h8 yd9 ff2 fs6 fc0 sc0 ls0 ws0\">Nie dotyczy (se<span class=\"_ _4\"></span>g<span class=\"ff3\">ment operacyjn<span class=\"_ _4\"></span>y jest t<span class=\"_ _4\"></span>o\u017csamy </span></div><div class=\"t m0 x11 h8 y3e9 ff2 fs6 fc0 sc0 ls24 ws0\">ze<span class=\"ls0\"> sprawozdawczym<span class=\"_ _4\"></span>) </span></div></div><div class=\"c w65 h76 gs8f\"><div class=\"t m0 x11 h8 y3eb ff1 fs6 fc2 sc0 ls0 ws0\">KGHM INTER<span class=\"_ _4\"></span>NATIONAL </div><div class=\"t m0 x11 h8 y3ec ff1 fs6 fc2 sc0 ls0 ws0\">LTD. </div></div><div class=\"c w68 h76 gs90\"><div class=\"t m0 x11 h8 y3ed ff3 fs6 fc0 sc0 ls0 ws0\">Sp\u00f3\u0142ki Grupy <span class=\"_ _4\"></span>Kapita\u0142owej KGH<span class=\"_ _4\"></span>M </div><div class=\"t m0 x11 h8 y3ee ff2 fs6 fc0 sc0 ls0 ws0\">INTERNATIONAL <span class=\"_ _4\"></span>LTD., gdzie </div><div class=\"t m0 x11 h8 y3ef ff3 fs6 fc0 sc0 ls0 ws0\">segmentami <span class=\"_ _4\"></span>operacyjnymi <span class=\"_ _4\"></span>s\u0105 </div><div class=\"t m0 x11 h8 y3f0 ff3 fs6 fc0 sc0 ls0 ws0\">nast\u0119puj\u0105ce k<span class=\"_ _4\"></span>opalnie, z\u0142o\u017ca lub </div><div class=\"t m0 x11 h8 y3f1 ff2 fs6 fc0 sc0 ls0 ws0\">obszary wydob<span class=\"_ _4\"></span>ywcze oraz </div><div class=\"t m0 x11 h8 y3f2 ff3 fs6 fc0 sc0 ls0 ws0\">przedsi\u0119biorstwa <span class=\"_ _4\"></span>g\u00f3rnicze: </div><div class=\"t m0 x11 h8 y3f3 ff3 fs6 fc0 sc0 ls0 ws0\">Zag\u0142\u0119bie Sudbury,<span class=\"_ _4\"></span> Robinson, </div><div class=\"t m0 x11 h8 y2a5 ff2 fs6 fc0 sc0 ls0 ws0\">Carlota, DMC, pro<span class=\"_ _4\"></span>jekty Vict<span class=\"_ _4\"></span>oria </div><div class=\"t m0 x11 h8 y3f4 ff2 fs6 fc0 sc0 ls0 ws0\">i Ajax. </div></div><div class=\"c w69 h76 gs91\"><div class=\"t m0 x11 h8 y3f5 ff2 fs6 fc0 sc0 ls0 ws0\">Segmenty opera<span class=\"_ _4\"></span>cyjne fu<span class=\"ff3\">nkcj<span class=\"_ _4\"></span>onuj\u0105ce w struktura<span class=\"_ _4\"></span>ch Grupy </span></div><div class=\"t m0 x11 h8 y3f6 ff3 fs6 fc0 sc0 ls0 ws0\">Kapita\u0142owej KGH<span class=\"_ _4\"></span>M INTERNATIO<span class=\"_ _4\"></span>NAL LTD. z<span class=\"_ _4\"></span>lokalizowan<span class=\"_ _4\"></span>e s\u0105 </div><div class=\"t m0 x11 h8 y3f7 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">Ameryce P<span class=\"_ _4\"></span>\u00f3\u0142nocnej i Po<span class=\"_ _4\"></span>\u0142udniowej. Zar<span class=\"_ _4\"></span>z\u0105d analiz<span class=\"_ _4\"></span>uje </span></div><div class=\"t m0 x11 h8 y3ed ff3 fs6 fc0 sc0 ls0 ws0\">wyniki dzia\u0142alno\u015bc<span class=\"_ _4\"></span>i dla nast\u0119pu<span class=\"_ _4\"></span>j\u0105cych segm<span class=\"_ _4\"></span>ent\u00f3w </div><div class=\"t m0 x11 h8 y3ee ff3 fs6 fc0 sc0 ls0 ws0\">operacyjnych: Za<span class=\"_ _4\"></span>g\u0142\u0119bie Sud<span class=\"_ _4\"></span>bury, Robins<span class=\"_ _4\"></span>on, Carlota, </div><div class=\"t m0 x11 h8 y3ef ff2 fs6 fc0 sc0 ls0 ws0\">projekty Victoria<span class=\"_ _4\"></span> i <span class=\"ff3\">Ajax oraz <span class=\"_ _4\"></span>pozosta\u0142ych. Dodatk<span class=\"_ _4\"></span>owo </span></div><div class=\"t m0 x11 h8 y3f0 ff2 fs6 fc0 sc0 ls0 ws0\">otrzymuje i <span class=\"ff3\">dok<span class=\"_ _4\"></span>onuje analizy r<span class=\"_ _4\"></span>aport<span class=\"_ _4\"></span>\u00f3w sprawozdaw<span class=\"_ _4\"></span>czych </span></div><div class=\"t m0 x11 h8 y3f1 ff3 fs6 fc0 sc0 ls0 ws0\">dla ca\u0142ej Grupy Ka<span class=\"_ _4\"></span>pita\u0142owej K<span class=\"_ _4\"></span>GHM INTERNAT<span class=\"_ _4\"></span>IONAL LTD. </div><div class=\"t m0 x11 h8 y3f2 ff3 fs6 fc0 sc0 ls0 ws0\">Przedmiotem dzia<span class=\"_ _4\"></span>\u0142alno\u015bci se<span class=\"_ _4\"></span>gment\u00f3w op<span class=\"_ _4\"></span>eracyjnych jes<span class=\"_ _4\"></span>t </div><div class=\"t m0 x11 h8 y3f3 ff3 fs6 fc0 sc0 ls0 ws0\">dzia\u0142alno\u015b\u0107 poszuk<span class=\"_ _4\"></span>iwawcza i<span class=\"ff2\"> </span>eks<span class=\"_ _4\"></span>ploatacyjna z\u0142<span class=\"_ _4\"></span>\u00f3\u017c miedzi, </div><div class=\"t m0 x11 h8 y2a5 ff2 fs6 fc0 sc0 ls0 ws0\">molibden<span class=\"ff3\">u, srebra<span class=\"_ _4\"></span>, z\u0142ota, nik<span class=\"_ _4\"></span>lu, platyny <span class=\"_ _4\"></span>oraz palladu.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 y3f4 ff3 fs6 fc0 sc0 ls0 ws0\">Segmenty opera<span class=\"_ _4\"></span>cyjne z<span class=\"_ _4\"></span>osta\u0142y zagr<span class=\"_ _4\"></span>egowane na p<span class=\"_ _4\"></span>odstawie </div><div class=\"t m0 x11 h8 y3f8 ff3 fs6 fc0 sc0 ls0 ws0\">podobie\u0144stwa d<span class=\"_ _4\"></span>\u0142ugotermin<span class=\"_ _4\"></span>owych m<span class=\"_ _4\"></span>ar\u017c realiz<span class=\"_ _4\"></span>owanych </div><div class=\"t m0 x11 h8 y347 ff3 fs6 fc0 sc0 ls0 ws0\">przez poszczeg<span class=\"_ _4\"></span>\u00f3lne segment<span class=\"_ _4\"></span>y, podobnych <span class=\"_ _4\"></span>produkt\u00f3w, </div><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">procesu i metod pr<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>dukcji.<span class=\"_ _4\"></span> </div></div><div class=\"c w65 h77 gs92\"><div class=\"t m0 x11 h8 y363 ff1 fs6 fc2 sc0 ls0 ws0\">Sierra Gorda S.<span class=\"_ _4\"></span>C.M. </div></div><div class=\"c w68 h77 gs93\"><div class=\"t m0 x11 h8 y3fa ff3 fs6 fc0 sc0 ls0 ws0\">Sierra Gorda <span class=\"_ _4\"></span>S.C.M. (wsp\u00f3ln<span class=\"_ _4\"></span>e </div><div class=\"t m0 x11 h8 y186 ff3 fs6 fc0 sc0 ls0 ws0\">przedsi\u0119wzi\u0119cie)<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w69 h77 gs94\"><div class=\"t m0 x11 h8 y3fa ff2 fs6 fc0 sc0 ls0 ws0\">Nie dotyczy (se<span class=\"_ _4\"></span>g<span class=\"ff3\">ment operacyjn<span class=\"_ _4\"></span>y jest t<span class=\"_ _4\"></span>o\u017csamy </span></div><div class=\"t m0 x11 h8 y186 ff2 fs6 fc0 sc0 ls24 ws0\">ze<span class=\"ls0\"> sprawozdawczym<span class=\"_ _4\"></span>) </span></div></div><div class=\"c w65 h78 gs95\"><div class=\"t m0 x11 h8 y3f8 ff4 fs6 fc2 sc0 ls0 ws0\">Pozosta\u0142e segm<span class=\"_ _4\"></span>enty<span class=\"ff1\"> </span></div></div><div class=\"c w68 h78 gs96\"><div class=\"t m0 x11 h8 y2a5 ff2 fs6 fc0 sc0 ls0 ws0\">W ramach <span class=\"_ _4\"></span>tej pozycji </div><div class=\"t m0 x11 h8 y3f4 ff3 fs6 fc0 sc0 ls0 ws0\">uwzgl\u0119dniono p<span class=\"_ _4\"></span>ozosta\u0142e sp<span class=\"_ _4\"></span>\u00f3\u0142ki </div><div class=\"t m0 x11 h8 y3f8 ff3 fs6 fc0 sc0 ls0 ws0\">Grupy Kapita\u0142<span class=\"_ _4\"></span>owej (ka\u017cda sp<span class=\"_ _4\"></span>\u00f3\u0142ka </div><div class=\"t m0 x11 h8 y347 ff2 fs6 fc0 sc0 ls0 ws0\">stanowi oddzieln<span class=\"_ _4\"></span>y segmen<span class=\"_ _4\"></span>t </div><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">operacyjny). </div></div><div class=\"c w69 h78 gs97\"><div class=\"t m0 x11 h8 y3f4 ff3 fs6 fc0 sc0 ls0 ws0\">Agregacji dok<span class=\"_ _4\"></span>onano z uw<span class=\"_ _4\"></span>agi na to, \u017ce nie z<span class=\"_ _4\"></span>osta\u0142y spe\u0142ni<span class=\"_ _4\"></span>one </div><div class=\"t m0 x11 h8 y3f8 ff3 fs6 fc0 sc0 ls0 ws0\">kryteria wyma<span class=\"_ _4\"></span>gaj\u0105ce wydzie<span class=\"_ _4\"></span>lenia z<span class=\"ff2\"> </span>tej grupy odr<span class=\"_ _4\"></span>\u0119bnego </div><div class=\"t m0 x11 h8 y347 ff2 fs6 fc0 sc0 ls0 ws0\">dodatkowego s<span class=\"_ _4\"></span>egmentu spra<span class=\"_ _4\"></span>wozda<span class=\"_ _4\"></span>wczego. </div></div><div class=\"c w2 h0 gs88\"><div class=\"t m0 x5 h8 y3fc ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y3fd ff3 fs6 fc0 sc0 ls0 ws0\">Do \u017cadnego z<span class=\"_ _4\"></span> wy\u017cej wymieni<span class=\"_ _4\"></span>onych segm<span class=\"_ _4\"></span>ent\u00f3w nie zos<span class=\"_ _4\"></span>ta\u0142y zakla<span class=\"_ _4\"></span>syfikowane sp\u00f3<span class=\"_ _4\"></span>\u0142ki:<span class=\"ff2\"> </span></div><div class=\"t m0 x88 h53 y3fe fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">Future <span class=\"ff3\">1 <span class=\"_ _4\"></span>Sp. z o.o., kt\u00f3ra pe<span class=\"_ _4\"></span>\u0142ni funkcje h<span class=\"_ _4\"></span>oldingowe w <span class=\"_ _4\"></span>stosunku d<span class=\"_ _4\"></span>o Grupy Ka<span class=\"_ _4\"></span>pita\u0142owej KGH<span class=\"_ _4\"></span>M INTER<span class=\"_ _4\"></span>NATIONAL LT<span class=\"_ _4\"></span>D.,<span class=\"ff2\"> </span></span></span></span></div><div class=\"t m0 x88 h53 y3ff fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">Future  3  Sp.  z  o.o.,  Future <span class=\"_ _19\"> </span>4  Sp. <span class=\"_ _10\"> </span>z  o.o.,  Future  5  Sp. <span class=\"_ _19\"> </span>z  o<span class=\"_ _3\"></span>.o.,<span class=\"_ _4\"></span>  kt\u00f3re  funkcjonuj\u0105  w<span class=\"_ _3\"></span><span class=\"ff2\"> ramach  </span>struktury  zwi\u0105zan<span class=\"_ _4\"></span>ej<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x76 h8 y400 ff2 fs6 fc0 sc0 ls0 ws0\">z utworzeni<span class=\"ff3\">em P<span class=\"_ _4\"></span>odatkowej Grup<span class=\"_ _4\"></span>y Kapita\u0142ow<span class=\"_ _4\"></span>ej.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x5 h8 y401 ff3 fs6 fc0 sc0 ls0 ws0\">Sp\u00f3\u0142ki <span class=\"_ _11\"> </span>te <span class=\"_ _10\"> </span>nie <span class=\"_ _11\"> </span>prowadz\u0105 <span class=\"_ _11\"> </span>dzia\u0142al<span class=\"_ _4\"></span>no\u015bci <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>pera<span class=\"_ _4\"></span>cyjnej <span class=\"_ _10\"> </span>maj\u0105cej <span class=\"_ _11\"> </span>wp\u0142yw <span class=\"_ _10\"> </span>na <span class=\"_ _11\"> </span>wyniki <span class=\"_ _11\"> </span>osi\u0105gane <span class=\"_ _10\"> </span>przez <span class=\"_ _11\"> </span>poszczeg\u00f3ln<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>segmenty,<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 y402 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">zwi\u0105zku  z  czym  ich  uwzgl\u0119dnieni<span class=\"_ _4\"></span>e  mog\u0142oby  zaburza<span class=\"_ _4\"></span>\u0107  dane  prezentowane  w  ramach  tej  cz\u0119\u015bci  skonsolidowan<span class=\"_ _4\"></span>ego </span></div><div class=\"t m0 x5 h8 y403 ff2 fs6 fc0 sc0 ls0 ws0\">sprawozdania <span class=\"_ _f\"></span>finansowego, <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>uwagi <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>i<span class=\"ff3\">stotne <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _f\"></span>rozrachunk\u00f3w <span class=\"_ _f\"></span>wewn\u0119trznych <span class=\"_ _f\"></span>z<span class=\"_ _3\"></span></span> <span class=\"ff3\">pozos<span class=\"_ _4\"></span>ta\u0142ymi <span class=\"_ _f\"></span>podmiotami <span class=\"_ _f\"></span>Grupy </span></div><div class=\"t m0 x5 h8 y404 ff3 fs6 fc0 sc0 ls0 ws0\">Kapita\u0142owej.<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y405 ff3 fs6 fc0 sc0 ls0 ws0\">Segmenty <span class=\"_ _f\"></span>KGHM <span class=\"_ _f\"></span>Polska <span class=\"_ _f\"></span>Mied\u017a <span class=\"_ _f\"></span>S.A., <span class=\"_ _f\"></span>KGHM <span class=\"_ _0\"></span>INTER<span class=\"_ _4\"></span>NATIONAL <span class=\"_ _3\"></span>L<span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>D. <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>Sierra <span class=\"_ _f\"></span>Go<span class=\"_ _3\"></span>rda <span class=\"_ _3\"></span>S.C.M. <span class=\"_ _0\"></span>posia<span class=\"_ _4\"></span>daj\u0105 <span class=\"_ _f\"></span>oddzielne <span class=\"_ _f\"></span>Zarz\u0105dy,<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 y406 ff3 fs6 fc0 sc0 ls0 ws0\">kt\u00f3re raportuj\u0105 wy<span class=\"_ _4\"></span>niki prowadz<span class=\"_ _4\"></span>onej dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci do Zar<span class=\"_ _4\"></span>z\u0105du Jednostki Domi<span class=\"_ _4\"></span>nuj\u0105cej.<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y407 ff3 fs6 fc0 sc0 ls0 ws0\">W sk\u0142ad segmentu KGHM Polska Mied\u017a S.A. wchodzi tylko <span class=\"_ _3\"></span>Jedn<span class=\"_ _4\"></span>ostka Dominuj\u0105ca, a w sk\u0142ad segmentu Sierra Gorda S.C.M. </div><div class=\"t m0 x5 h8 y408 ff3 fs6 fc0 sc0 ls0 ws0\">wchodzi <span class=\"_ _1\"> </span>tylko <span class=\"_ _1\"> </span>wsp\u00f3lne <span class=\"_ _0\"></span>przedsi\u0119wzi\u0119cie <span class=\"_ _1\"> </span>Sierra <span class=\"_ _0\"> </span>Go<span class=\"_ _3\"></span>rda<span class=\"ff2\"> <span class=\"_ _1\"> </span>S.C.M</span>. <span class=\"_ _1\"> </span>Poni\u017cej <span class=\"_ _0\"> </span>przedstawiono <span class=\"_ _1\"> </span>pozosta\u0142e <span class=\"_ _1\"> </span>sp\u00f3\u0142ki <span class=\"_ _0\"></span>Grupy <span class=\"_ _2\"> </span>Kapita\u0142owej<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 y409 ff3 fs6 fc0 sc0 ls0 ws0\">KGHM Polska Mi<span class=\"_ _4\"></span>ed\u017a S.A. w p<span class=\"_ _4\"></span>odziale na <span class=\"_ _4\"></span>segmenty: KGH<span class=\"_ _4\"></span>M INTERN<span class=\"_ _4\"></span>ATIONAL LTD. <span class=\"_ _4\"></span>oraz Pozos<span class=\"_ _4\"></span>ta\u0142e segmen<span class=\"_ _4\"></span>ty.<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h5 y40a ff2 fs3 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w6b h79 gs99\"><div class=\"t m0 x89 h5 y172 ff1 fs3 fc0 sc0 ls0 ws0\">SEGMENT KGHM I<span class=\"_ _3\"></span>NTERNATIONAL L<span class=\"_ _3\"></span>TD. </div></div><div class=\"c w6c h7a gs9a\"><div class=\"t m0 x11 h5 y58 ff1 fs3 fc2 sc0 ls0 ws0\">Lokalizacja </div></div><div class=\"c w6d h7a gs9b\"><div class=\"t m0 x11 h5 y58 ff4 fs3 fc2 sc0 ls0 ws0\">Nazwa Sp\u00f3\u0142ki<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w6c h7b gs9c\"><div class=\"t m0 x11 h5 y40f ff2 fs3 fc0 sc0 ls0 ws0\">Stany Zjednoc<span class=\"_ _3\"></span>zone </div></div><div class=\"c w6d h7b gs9d\"><div class=\"t m0 x11 h5 y106 ff2 fs3 fc0 sc0 ls0 ws0\">Carlota Coppe<span class=\"_ _3\"></span>r Company, Carlota Hol<span class=\"_ _3\"></span>dings Company, D<span class=\"_ _3\"></span>MC Mining Services </div><div class=\"t m0 x11 h5 y40f ff2 fs3 fc0 sc0 ls0 ws0\">Corporation, FNX<span class=\"_ _3\"></span> Mining Company USA Inc<span class=\"_ _3\"></span>., Robinson Holdings (USA) Ltd<span class=\"_ _3\"></span>., </div><div class=\"t m0 x11 h5 y410 ff2 fs3 fc0 sc0 ls0 ws0\">Robinson Ne<span class=\"_ _3\"></span>vada Mining Company, Wen<span class=\"_ _3\"></span>dover Bulk Transhipme<span class=\"_ _3\"></span>nt Company </div></div><div class=\"c w6c h7c gs9e\"><div class=\"t m0 x11 h5 y412 ff2 fs3 fc0 sc0 ls2d ws0\">Chile<span class=\"ls0\"> </span></div></div><div class=\"c w6d h7c gs9f\"><div class=\"t m0 x11 h5 y413 ff2 fs3 fc0 sc0 ls0 ws0\">Aguas de la Sie<span class=\"_ _3\"></span>rra Limitada, Minera Carr<span class=\"_ _3\"></span>izalillo SpA<span class=\"_ _3\"></span>, KGHM Chile SpA, Quadr<span class=\"_ _3\"></span>a </div><div class=\"t m0 x11 h5 y414 ff2 fs3 fc0 sc0 ls0 ws0\">FNX Holdin<span class=\"_ _3\"></span>gs Chile Limitada, , DMC Mini<span class=\"_ _3\"></span>ng Services Chile SpA<span class=\"_ _3\"></span> </div></div><div class=\"c w6c h7d gsa0\"><div class=\"t m0 x11 h5 y416 ff2 fs3 fc0 sc0 ls0 ws0\">Kanada </div></div><div class=\"c w6d h7d gsa1\"><div class=\"t m0 x11 h5 y417 ff2 fs3 fc0 sc0 ls0 ws0\">KGHM INTERNATIONAL <span class=\"_ _3\"></span>LTD., 0899196 B<span class=\"_ _3\"></span>.C. Ltd., Centenario Hol<span class=\"_ _3\"></span>dings Ltd., DMC </div><div class=\"t m0 x11 h5 y418 ff2 fs3 fc0 sc0 ls0 ws0\">Mining Servi<span class=\"_ _3\"></span>ces Ltd., FNX Mining Comp<span class=\"_ _3\"></span>any Inc., FRANKE HOLDINGS L<span class=\"_ _3\"></span>TD., </div><div class=\"t m0 x11 h5 y419 ff2 fs3 fc0 sc0 ls0 ws0\">KGHM AJAX MINING IN<span class=\"_ _3\"></span>C., KGHMI HOLDIN<span class=\"_ _3\"></span>GS LTD., Quadra FNX Hol<span class=\"_ _3\"></span>dings </div><div class=\"t m0 x11 h5 yf9 ff2 fs3 fc0 sc0 ls0 ws0\">Partnersh<span class=\"_ _3\"></span>ip, Sugarloaf Ranches Ltd.<span class=\"_ _3\"></span> </div></div><div class=\"c w6c h79 gsa2\"><div class=\"t m0 x11 h5 y172 ff2 fs3 fc0 sc0 ls0 ws0\">Meksyk </div></div><div class=\"c w6d h79 gsa3\"><div class=\"t m0 x11 h5 y172 ff2 fs3 fc0 sc0 ls0 ws0\">DMC Mining Se<span class=\"_ _3\"></span>rvices Mexico, S.A. de C.V.<span class=\"_ _3\"></span> </div></div><div class=\"c w6c h79 gsa4\"><div class=\"t m0 x11 h5 y172 ff2 fs3 fc0 sc0 ls0 ws0\">Kolumbia </div></div><div class=\"c w6d h79 gsa5\"><div class=\"t m0 x11 h5 y172 ff2 fs3 fc0 sc0 ls0 ws0\">DMC Mining Se<span class=\"_ _3\"></span>rvices Colombia SAS<span class=\"_ _3\"></span> </div></div><div class=\"c w6c h7a gsa6\"><div class=\"t m0 x11 h5 y58 ff2 fs3 fc0 sc0 ls0 ws0\">Wielka Brytania<span class=\"_ _3\"></span> </div></div><div class=\"c w6d h7a gsa7\"><div class=\"t m0 x11 h5 y58 ff2 fs3 fc0 sc0 ls0 ws0\">DMC Mining Se<span class=\"_ _3\"></span>rvices (UK) Ltd. </div></div><div class=\"c w6c h79 gsa8\"><div class=\"t m0 x11 h5 y172 ff2 fs3 fc0 sc0 ls0 ws0\">Luksemburg </div></div><div class=\"c w6d h79 gsa9\"><div class=\"t m0 x11 h5 y172 ff3 fs3 fc0 sc0 ls0 ws0\">Quadra FNX FFI S.\u00e0<span class=\"_ _3\"></span> <span class=\"ff2\">r.l. </span></div></div><div class=\"c w6b h7e gsaa\"><div class=\"t m0 x8b h5 y172 ff4 fs3 fc0 sc0 ls0 ws0\">POZOSTA\u0141E SEGMENT<span class=\"_ _3\"></span>Y<span class=\"ff1\"> </span></div></div><div class=\"c w6c h7a gsab\"><div class=\"t m0 x11 h5 y58 ff4 fs3 fc2 sc0 ls0 ws0\">Rodzaj dzia\u0142alno\u015bci<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w6d h7a gsac\"><div class=\"t m0 x11 h5 y58 ff4 fs3 fc2 sc0 ls0 ws0\">Nazwa Sp\u00f3\u0142ki<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w6c h7f gsad\"><div class=\"t m0 x11 h5 y422 ff3 fs3 fc0 sc0 ls0 ws0\">Wsparcie g\u0142\u00f3wn<span class=\"_ _3\"></span>ego ci\u0105gu techn<span class=\"_ _3\"></span>ologicznego<span class=\"ff2\"> </span></div></div><div class=\"c w6d h7f gsae\"><div class=\"t m0 x11 h5 y3f4 ff3 fs3 fc0 sc0 ls0 ws0\">BIPROMET S.A., CB<span class=\"_ _3\"></span>J sp. z o.o., \u201eEnerget<span class=\"_ _3\"></span>yka\u201d sp. z o.o., INOVA Sp\u00f3\u0142ka <span class=\"_ _3\"></span>z o.o., </div><div class=\"t m0 x11 h5 y422 ff2 fs3 fc0 sc0 ls0 ws0\">KGHM CUPRUM  sp. <span class=\"_ _3\"></span>z o.o. <span class=\"ff3\">\u2013</span> CBR, KGH<span class=\"_ _3\"></span>M ZANAM S.A., KGHM Met<span class=\"_ _3\"></span>raco S.A., </div><div class=\"t m0 x11 h5 y423 ff2 fs3 fc0 sc0 ls0 ws0\">PeBeKa S.A., POL-<span class=\"_ _3\"></span><span class=\"ff3\">MIED\u0179 TRANS  Sp. z o.o<span class=\"_ _3\"></span>., WPEC w Legnicy S.A.<span class=\"_ _3\"></span></span> </div></div><div class=\"c w6c h80 gsaf\"><div class=\"t m0 x11 h5 y10a ff3 fs3 fc0 sc0 ls0 ws0\">Dzia\u0142alno\u015b\u0107 uzdr<span class=\"_ _3\"></span>owiskowa, us\u0142ugi <span class=\"ff2\">hot<span class=\"_ _3\"></span>elarskie </span></div></div><div class=\"c w6d h80 gsb0\"><div class=\"t m0 x11 h5 y425 ff3 fs3 fc0 sc0 ls0 ws0\">Uzdrowiska K\u0142odz<span class=\"_ _3\"></span>kie S.A. <span class=\"ff2\">- Grupa PGU, Uzd<span class=\"_ _3\"></span>rowisko Cieplice Sp<span class=\"_ _3\"></span>. z o.o. - Grupa </span></div><div class=\"t m0 x11 h5 y10a ff3 fs3 fc0 sc0 ls0 ws0\">PGU, Uzdrowis<span class=\"_ _3\"></span>ko Po\u0142czyn Grupa PGU<span class=\"_ _3\"></span> S.A., Uzdrowisko \u015awier<span class=\"_ _3\"></span>ad\u00f3w <span class=\"ff2\">- Czern<span class=\"_ _3\"></span>iawa </span></div><div class=\"t m0 x11 h5 y2d ff2 fs3 fc0 sc0 ls0 ws0\">Sp. z o.o. <span class=\"ff3\">\u2013</span> Grupa P<span class=\"_ _3\"></span>GU </div></div><div class=\"c w6c h81 gsb1\"><div class=\"t m0 x11 h5 y359 ff3 fs3 fc0 sc0 ls0 ws0\">Fundusze i<span class=\"_ _3\"></span>nwestycyjne, dzia\u0142alno\u015b\u0107 finans<span class=\"_ _3\"></span>owa<span class=\"ff2\"> </span></div></div><div class=\"c w6d h81 gsb2\"><div class=\"t m0 x11 h5 y104 ff2 fs3 fc0 sc0 ls0 ws0\">Fundusz Hot<span class=\"_ _3\"></span>ele 01 Sp. z o.o., Fundu<span class=\"_ _3\"></span>sz Hotele 01 Sp. z o.o. S.K<span class=\"_ _3\"></span>.A., KGHM TFI </div><div class=\"t m0 x11 h5 y347 ff2 fs3 fc0 sc0 ls0 ws0\">S.A.*, Polska Grupa <span class=\"_ _3\"></span>Uzdrowisk sp. z o.o.**<span class=\"_ _3\"></span> </div></div><div class=\"c w6c h82 gsb3\"><div class=\"t m0 x11 h5 y2b ff3 fs3 fc0 sc0 ls0 ws0\">Pozosta\u0142a dzia\u0142aln<span class=\"_ _3\"></span>o\u015b\u0107<span class=\"ff2\"> </span></div></div><div class=\"c w6d h82 gsb4\"><div class=\"t m0 x11 h5 y426 ff3 fs3 fc0 sc0 ls0 ws0\">CENTROZ\u0141OM WR<span class=\"_ _3\"></span>OC\u0141AW S.A., CUPRUM <span class=\"_ _3\"></span>Development sp. z o.o., Pol<span class=\"_ _3\"></span>ska Grupa </div><div class=\"t m0 x11 h5 y427 ff2 fs3 fc0 sc0 ls0 ws0\">Uzdrowisk Sp. z o.o<span class=\"_ _3\"></span>. (<span class=\"ff6\">dawniej CUPRUM<span class=\"_ _3\"></span> Zdrowie sp. z o.o<span class=\"_ _3\"></span>.</span>)** , KGHM (SHANGH<span class=\"_ _3\"></span>AI) </div><div class=\"t m0 x11 h5 y428 ff2 fs3 fc0 sc0 ls0 ws0\">COPPER TRADIN<span class=\"_ _3\"></span>G CO., LTD., KGHM Ku<span class=\"_ _3\"></span>pfer AG, MERCUS Logistyk<span class=\"_ _3\"></span>a sp. z o.o., </div><div class=\"t m0 x11 h5 y2b ff2 fs3 fc0 sc0 ls0 ws0\">MIEDZIOWE CENTR<span class=\"_ _3\"></span>UM ZDROWIA S.A., NITRO<span class=\"_ _3\"></span>ERG S.A., NITROERG S<span class=\"_ _3\"></span>ERWIS Sp. z </div><div class=\"t m0 x11 h5 y429 ff3 fs3 fc0 sc0 ls0 ws0\">o.o., PHU \"Lubinp<span class=\"_ _3\"></span>ex\" Sp. z o.o., PMT Lini<span class=\"_ _3\"></span>e Kolejowe Sp. z o.o., WMN \"\u0141AB<span class=\"_ _3\"></span>\u0118DY\" </div><div class=\"t m0 x11 h5 y42a ff3 fs3 fc0 sc0 ls0 ws0\">S.A., Zag\u0142\u0119bie Lu<span class=\"ff2\">b<span class=\"_ _3\"></span>in S.A., OOO ZANAM VOST<span class=\"_ _3\"></span>OK, KGHM Centr<span class=\"_ _3\"></span>um Analityki Sp. z </span></div><div class=\"t m0 x11 h5 y42b ff2 fs3 fc0 sc0 ls0 ws0\">o.o., Invest PV 7 Sp.<span class=\"_ _3\"></span> z o.o.*** </div></div><div class=\"c w2 h0 gsb5\"><div class=\"t m0 x5 h5 y42c ff2 fs3 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x5 h4a y42d ff6 fs3 fc0 sc0 ls0 ws0\"> * Podmiot zb<span class=\"_ _3\"></span>yty w dniu 3 sierpnia 2023 r. (<span class=\"_ _3\"></span>Nota 9.9<span class=\"ls2e\">).</span> </div><div class=\"t m0 x5 h4a y42e ff5 fs3 fc0 sc0 ls0 ws0\">** Podmiot<span class=\"_ _3\"></span>y po\u0142\u0105czone w dniu 1 sie<span class=\"_ _3\"></span>rpnia 2023 r. (<span class=\"ff6\">Nota <span class=\"ls2f\">12</span>.<span class=\"_ _3\"></span>2<span class=\"ls2e\">).</span> </span></div><div class=\"t m0 x5 h4a y42f ff6 fs3 fc0 sc0 ls30 ws0\">***<span class=\"ls0\"> Podmiot<span class=\"_ _3\"></span> nabyty w dniu 10 <span class=\"_ _3\"></span><span class=\"ff5\">pa\u017adziernika 2023 r. (</span>Nota <span class=\"_ _3\"></span><span class=\"ls2f\">12</span>.2<span class=\"ls2e\">).</span> </span></div><div class=\"t m0 x5 h5 y430 ff2 fs3 fc0 sc0 ls0 ws0\"> </div></div>Lokalizacja aktyw<span class=\"_ _4\"></span>\u00f3w g\u00f3rni<span class=\"_ _4\"></span>czych Grupy <span class=\"_ _4\"></span>Kapita\u0142owej K<span class=\"_ _4\"></span>GHM Pols<span class=\"_ _4\"></span>ka Mied\u017a S.A.<span class=\"ff1\"> </span>Legenda:<span class=\"_ _3c\"> </span>Kopalnie KGHM<span class=\"_ _3c\"> </span>Projekty g\u00f3rnicze <span class=\"_ _4\"></span>KGHM<span class=\"_ _3c\"> </span>Huty KGHM<span class=\"_ _3c\"> </span>KANADA (Ontario, Zag\u0142\u0119bie Sudbury)<span class=\"_ _3c\"> </span>McCreedy West (Cu, Ni, TPM)<span class=\"_ _3c\"> </span>Victoria (Cu, Ni, TPM)<span class=\"_ _3c\"> </span>Eksploracja w regionie<span class=\"_ _3c\"> </span>KANADA (Kolumbia Brytyjska)<span class=\"_ _3c\"> </span>Ajax (Cu, Au)<span class=\"_ _3c\"> </span>USA<span class=\"_ _3c\"> </span>(Nevada &amp; Arizona)<span class=\"_ _3c\"> </span>Robinson (Cu, Au, M<span class=\"_ _3\"></span>o)<span class=\"_ _3c\"> </span>Carlota (Cu)<span class=\"_ _3c\"> </span>Eksploracja w regionie<span class=\"_ _3c\"> </span>CHILE<span class=\"_ _3c\"> </span>(Antofagasta &amp; Atak<span class=\"_ _4\"></span>ama)<span class=\"_ _3c\"> </span>Sierra Gorda (Cu, Mo, Au, Ag)<span class=\"_ _3c\"> </span>Eksploracja w regionie<span class=\"_ _3c\"> </span>POLSKA<span class=\"_ _3c\"> </span>(Dolny \u015al\u0105sk)<span class=\"_ _3c\"> </span>Polkowice-Sieroszowice (Cu, A<span class=\"_ _4\"></span>g)<span class=\"_ _3c\"> </span>Lubin (Cu, Ag)<span class=\"_ _3c\"> </span>Rudna (Cu, Ag)<span class=\"_ _3c\"> </span>G\u0142og\u00f3w G\u0142\u0119boki Przemys\u0142owy (<span class=\"ff12\">Cu,Ag)<span class=\"_ _3c\"> </span></span>Eksploracja w regionie<span class=\"_ _3c\"> </span>Huta G\u0142og\u00f3w I &amp; G\u0142og\u00f3w II<span class=\"_ _3c\"> </span>Huta Legnica<span class=\"_ _3c\"> </span>Huta Cedynia (walc\u00f3wka)<span class=\"_ _3c\"> </span>Zasadniczy <span class=\"_ _2\"> </span>wp\u0142yw <span class=\"_ _2\"> </span>na  struktur\u0119<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>aktyw\u00f3w  i <span class=\"_ _2\"> </span>generowanie <span class=\"_ _2\"> </span>przychod\u00f3w <span class=\"_ _2\"> </span>Grupy <span class=\"_ _12\"> </span>Kapita\u0142owej <span class=\"_ _2\"> </span>KGHM <span class=\"_ _2\"> </span>Polska  Mi<span class=\"_ _4\"></span>ed\u017a <span class=\"_ _2\"> </span>S.A.  ma<span class=\"_ _4\"></span> Jednostka <span class=\"_ _15\"> </span>Dominuj\u0105ca <span class=\"_ _11\"> </span>oraz <span class=\"_ _15\"> </span>Grupa <span class=\"_ _15\"> </span>Kapita\u0142owa <span class=\"_ _15\"> </span>KGHM <span class=\"_ _15\"> </span>INTERNATIONAL <span class=\"_ _11\"> </span>LTD. <span class=\"_ _15\"> </span>(grupa <span class=\"_ _15\"> </span>kapita\u0142owa <span class=\"_ _15\"> </span>ni\u017cszego <span class=\"_ _15\"> </span>szczebla).<span class=\"_ _4\"></span> Dzia\u0142alno\u015b\u0107 <span class=\"_ _0\"></span>KGHM <span class=\"_ _f\"></span>Polska <span class=\"_ _0\"></span>Mied\u017a<span class=\"ff2\"> </span>S.A. <span class=\"_ _0\"></span>skoncentrowana <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>przemy\u015ble <span class=\"_ _f\"></span>wydobywczym <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Polsce, <span class=\"_ _0\"></span>natomiast <span class=\"_ _0\"></span>dzia\u0142alno\u015b\u0107<span class=\"_ _4\"></span> Grupy <span class=\"_ _11\"> </span>Kapita\u0142owej <span class=\"_ _11\"> </span>KGHM <span class=\"_ _11\"> </span>INTERNATIONAL <span class=\"_ _11\"> </span>LTD. <span class=\"_ _11\"> </span>skoncentrow<span class=\"_ _4\"></span>ana <span class=\"_ _11\"> </span>jest <span class=\"_ _11\"> </span>na <span class=\"_ _15\"> </span>przemy\u015ble <span class=\"_ _11\"> </span>wyd<span class=\"ff2\">o<span class=\"_ _3\"></span>bywczym<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>zlokalizowanym </span>w <span class=\"ff3\">krajach Ameryki P\u00f3\u0142nocnej <span class=\"_ _3\"></span>i</span> <span class=\"ff3\">Po\u0142udniowej. Profil dzia\u0142alno\u015bci wi\u0119kszo\u015bci <span class=\"_ _3\"></span>poz<span class=\"_ _4\"></span>osta\u0142ych sp\u00f3\u0142ek <span class=\"_ _3\"></span>zale\u017c<span class=\"_ _4\"></span>nych Grupy <span class=\"_ _3\"></span>Kapita\u0142ow<span class=\"_ _4\"></span>ej </span>KGHM <span class=\"ff3\">Polska Mi<span class=\"_ _4\"></span>ed\u017a S.A. odbi<span class=\"_ _4\"></span>ega od g\u0142\u00f3wn<span class=\"_ _4\"></span>ego profilu dz<span class=\"_ _4\"></span>ia\u0142alno\u015bci<span class=\"_ _4\"></span> Jednostki D<span class=\"_ _4\"></span>ominuj\u0105cej.<span class=\"ff2\"> </span></span>Zarz\u0105d <span class=\"_ _c\"> </span>Je<span class=\"_ _3\"></span>dnostki <span class=\"_ _d\"> </span>Dominuj\u0105cej <span class=\"_ _c\"> </span>monito<span class=\"_ _3\"></span>ruj<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>wyniki <span class=\"_ _d\"> </span>operacyjne <span class=\"_ _d\"> </span>oddzielnie <span class=\"_ _d\"> </span>dla <span class=\"_ _d\"> </span>po<span class=\"_ _3\"></span>szcz<span class=\"_ _4\"></span>eg\u00f3lnych <span class=\"_ _c\"> </span>se<span class=\"_ _3\"></span>gment<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _d\"> </span>w <span class=\"_ _d\"> </span>celu podejmowania <span class=\"_ _4\"></span>decyzji o <span class=\"ff3\">alokowa<span class=\"_ _6\"></span>niu zasob\u00f3w Grupy Kapita\u0142<span class=\"_ _4\"></span>owej oraz oc<span class=\"_ _4\"></span>eny osi\u0105ganych <span class=\"_ _4\"></span>wynik\u00f3w <span class=\"_ _4\"></span>finansowych.<span class=\"ff2\"> </span></span>Dane <span class=\"_ _c\"> </span>finansowe <span class=\"_ _c\"> </span>przygotowyw<span class=\"_ _4\"></span>ane <span class=\"_ _c\"> </span>dla <span class=\"_ _c\"> </span>ce<span class=\"_ _3\"></span>l\u00f3w <span class=\"_ _14\"> </span>sprawozdawczo\u015bci <span class=\"_ _c\"> </span>zarz\u0105dczej <span class=\"_ _c\"> </span>opart<span class=\"_ _3\"></span>e <span class=\"_ _c\"> </span>s\u0105 <span class=\"_ _c\"> </span>na <span class=\"_ _c\"> </span>tych <span class=\"_ _d\"> </span>samych <span class=\"_ _c\"> </span>zasadach rachunkowo\u015bci, <span class=\"_ _f\"></span>jakie <span class=\"_ _f\"></span>stosuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _f\"></span>przy <span class=\"_ _f\"></span>spo<span class=\"_ _3\"></span>rz\u0105dz<span class=\"_ _4\"></span>aniu <span class=\"_ _f\"></span>skonsolidowanych <span class=\"_ _f\"></span>sprawozda\u0144 <span class=\"_ _f\"></span>finansowych<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>G<span class=\"_ _3\"></span>rupy, <span class=\"_ _f\"></span>przy <span class=\"_ _f\"></span>czym <span class=\"_ _0\"></span>dane finansowe <span class=\"_ _2\"> </span>poszczeg\u00f3lnych <span class=\"_ _2\"> </span>segment<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _2\"> </span>sprawozdawczych <span class=\"_ _2\"> </span>stanowi\u0105 <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _12\"> </span>pochodz\u0105ce <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>odpowiednich <span class=\"_ _12\"> </span>sprawozda<span class=\"_ _4\"></span>\u0144 finanso<span class=\"ff3\">wych prze<span class=\"_ _4\"></span>d uwzgl\u0119dnie<span class=\"_ _4\"></span>niem korek<span class=\"_ _4\"></span>t konsolida<span class=\"_ _4\"></span>cyjnych na<span class=\"ff2\"> poziom<span class=\"_ _4\"></span>ie Grupy <span class=\"ff3\">Ka<span class=\"_ _4\"></span>pita\u0142owej KGH<span class=\"_ _4\"></span>M Polska Mi<span class=\"_ _4\"></span>ed\u017a S.A. tj.: <span class=\"ff2\">  </span></span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">Segment <span class=\"_ _c\"> </span>KGHM <span class=\"_ _d\"> </span>Polska <span class=\"_ _14\"> </span>M<span class=\"_ _3\"></span>ied\u017a<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>S.A.<span class=\"ff2\">  <span class=\"_ _d\"> </span>- <span class=\"_ _c\"> </span></span>st<span class=\"_ _3\"></span>anowi\u0105 <span class=\"_ _c\"> </span>dane <span class=\"_ _c\"> </span>z <span class=\"_ _c\"> </span>jednostkowego <span class=\"_ _c\"> </span>sprawozdania <span class=\"_ _c\"> </span>finansoweg<span class=\"_ _4\"></span>o <span class=\"_ _c\"> </span>Jednostki </span></span>Dominuj\u0105cej <span class=\"_ _2\"> </span>sporz\u0105dzon<span class=\"_ _4\"></span>ego <span class=\"_ _2\"> </span>wg <span class=\"_ _2\"> </span>MSSF. <span class=\"_ _2\"> </span>W  jedn<span class=\"_ _4\"></span>ostkowym <span class=\"_ _1\"> </span>sprawozdaniu <span class=\"_ _2\"> </span>finansowym <span class=\"_ _1\"> </span>udzia\u0142y <span class=\"_ _12\"> </span>w <span class=\"_ _1\"> </span>sp\u00f3\u0142<span class=\"_ _3\"></span>kach <span class=\"_ _2\"> </span>zale\u017cnych<span class=\"_ _4\"></span> (w<span class=\"ls0\"> <span class=\"ff3\">tym  po<span class=\"_ _4\"></span>\u015bredni  udzia<span class=\"_ _4\"></span>\u0142  w  KGHM <span class=\"_ _12\"> </span>INTERNATIONAL <span class=\"_ _2\"> </span>LTD.)  ujmowane <span class=\"_ _12\"> </span>s\u0105  wed\u0142ug <span class=\"_ _12\"> </span>kosztu<span class=\"ff2\">  </span>z  uwz<span class=\"_ _4\"></span>gl\u0119dnieniem <span class=\"_ _12\"> </span>odpis\u00f3w<span class=\"_ _4\"></span> </span></span>aktualizuj\u0105cych,<span class=\"_ _4\"></span><span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">Segment <span class=\"_ _0\"></span>KGHM <span class=\"_ _0\"></span>INTERNATIO<span class=\"_ _4\"></span>NAL <span class=\"_ _f\"></span>L<span class=\"_ _3\"></span>TD. <span class=\"_ _0\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _0\"></span><span class=\"ff3\">stanowi\u0105 <span class=\"_ _0\"></span>dane <span class=\"_ _0\"></span>skonsolidowan<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"> </span><span class=\"ff2\">Kap</span>ita\u0142owej <span class=\"_ _0\"></span><span class=\"ff2\">KGHM <span class=\"_ _0\"></span>INTERNATIO<span class=\"_ _4\"></span>NAL  </span></span></span></span>LTD. sporz\u0105dzon<span class=\"_ _4\"></span>e wg MSSF. Z<span class=\"_ _4\"></span>aanga\u017c<span class=\"_ _4\"></span>owanie w Si<span class=\"_ _4\"></span>erra Gorda S.C.<span class=\"_ _4\"></span>M. uj\u0119te jes<span class=\"_ _4\"></span>t metod\u0105 praw w\u0142asno\u015bci,<span class=\"ff2\"> <span class=\"_ _4\"></span> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">Segment  Sierra  Gorda  S.C.<span class=\"_ _4\"></span>M.  <span class=\"ff3\">\u2013</span>  <span class=\"ff3\">stanowi  55%  udzia\u0142u  w  aktywa<span class=\"_ _4\"></span>ch,  zobowi\u0105zaniach,  prz<span class=\"_ _4\"></span>ychodach  i  kosztach  t<span class=\"_ _4\"></span>ego </span></span></span>przedsi\u0119wzi\u0119cia z <span class=\"_ _4\"></span>jednos<span class=\"ff2\">tkowe<span class=\"_ _4\"></span>go sprawozdania <span class=\"_ _4\"></span>finans<span class=\"_ _4\"></span>owego Sierra <span class=\"_ _4\"></span>Gor<span class=\"ff3\">da S.C.M. sp<span class=\"_ _4\"></span>orz\u0105dzonego wg <span class=\"_ _4\"></span>MSSF,<span class=\"ff2\">   </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">Pozosta\u0142e <span class=\"_ _15\"> </span>segmenty <span class=\"_ _14\"> </span>\u2013<span class=\"ff2\"> <span class=\"_ _15\"> </span></span>stanowi\u0105 <span class=\"_ _15\"> </span>dane <span class=\"_ _15\"> </span>zagregowane <span class=\"_ _15\"> </span>poszczeg\u00f3lnych <span class=\"_ _15\"> </span>sp\u00f3\u0142ek <span class=\"_ _15\"> </span>zale\u017cnych <span class=\"_ _15\"> </span>po <span class=\"_ _14\"> </span>dokonaniu <span class=\"_ _15\"> </span>wy\u0142\u0105cze\u0144 </span></span>transakcji i sald <span class=\"_ _4\"></span>pomi\u0119dzy nimi<span class=\"_ _4\"></span>. <span class=\"ff2\"> </span>Miar\u0105 <span class=\"_ _10\"> </span>wynik\u00f3w <span class=\"_ _10\"> </span>segment\u00f3w <span class=\"_ _10\"> </span>analizowan\u0105 <span class=\"_ _19\"> </span>przez <span class=\"_ _11\"> </span>Zarz\u0105d <span class=\"_ _10\"> </span>Jednostki <span class=\"_ _10\"> </span>Dominuj\u0105cej <span class=\"_ _10\"> </span>jest <span class=\"_ _10\"> </span>skorygowana<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>EBITDA <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _19\"> </span>wynik finansowy nett<span class=\"_ _4\"></span>o.  Grupa <span class=\"_ _3\"></span>definiuje <span class=\"_ _f\"></span>skorygowan\u0105 <span class=\"_ _3\"></span>EBITDA <span class=\"_ _3\"></span>jako <span class=\"_ _f\"></span>zysk/strat\u0119 <span class=\"_ _3\"></span>netto <span class=\"_ _f\"></span>za <span class=\"_ _3\"></span>okres <span class=\"_ _f\"></span>ustalone <span class=\"_ _3\"></span>zgodnie <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>MSSF, <span class=\"_ _3\"></span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>wy\u0142\u0105czeniem <span class=\"_ _f\"></span>podatk<span class=\"ls31\">\u00f3w</span><span class=\"ff2\"> </span>(dochodoweg<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span><span class=\"ff3\">bie\u017c\u0105cego,  o<span class=\"_ _3\"></span>drocz<span class=\"_ _4\"></span>onego <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>g\u00f3rniczego),<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>przychod\u00f3w <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>koszt\u00f3w<span class=\"ff2\"> <span class=\"_ _10\"> </span>finans</span>owych, <span class=\"_ _19\"> </span>pozosta\u0142ych <span class=\"_ _10\"> </span>przychod\u00f3w<span class=\"_ _4\"></span> </span>i <span class=\"ff3\">koszt\u00f3w <span class=\"_ _2\"> </span>operacyjnych, <span class=\"_ _1\"> </span>wyniku <span class=\"_ _2\"> </span>z  z<span class=\"_ _4\"></span>aanga\u017cowania <span class=\"_ _1\"> </span>we  wsp\u00f3ln<span class=\"ff2\">e <span class=\"_ _1\"> </span></span>przedsi\u0119wzi\u0119<span class=\"ff2 ls18\">cia</span>, <span class=\"_ _2\"> </span>amortyzacji, <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>dpis\u00f3w <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>odwr\u00f3cenia<span class=\"_ _4\"></span> </span>odpis\u00f3w <span class=\"_ _2\"> </span>z  t<span class=\"_ _4\"></span>ytu\u0142u <span class=\"_ _2\"> </span>utraty <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _2\"> </span>rzeczowych  <span class=\"ff2\">i <span class=\"_ _2\"> </span>niematerialny<span class=\"_ _4\"></span>ch <span class=\"_ _2\"> </span><span class=\"ff3\">aktyw\u00f3w <span class=\"_ _2\"> </span>t<span class=\"_ _3\"></span>rwa<span class=\"_ _4\"></span>\u0142ych <span class=\"_ _2\"> </span>zaliczonych <span class=\"_ _2\"> </span>do<span class=\"ff2\"> <span class=\"ls32\">ko</span></span>szt\u00f3w <span class=\"_ _2\"> </span>dzia\u0142alno\u015bci </span></span>podstawowej.<span class=\"_ _3c\"> </span>W  okresie  sprawozdawcz<span class=\"_ _4\"></span>ym  Sp\u00f3\u0142ka  dokona<span class=\"_ _4\"></span>\u0142a  redefinicji  skory<span class=\"_ _4\"></span>gowanej  EBITDA,  uwzgl\u0119<span class=\"_ _4\"></span>dniaj\u0105c  w  metodyce  kalkula<span class=\"_ _4\"></span>cji amortyzacj\u0119 <span class=\"_ _d\"> </span>wynikaj\u0105c\u0105 <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>kos<span class=\"_ _4\"></span>zt\u00f3w <span class=\"_ _13\"> </span>rodzaj<span class=\"_ _4\"></span>owych <span class=\"_ _d\"> </span>(dotychczas <span class=\"_ _13\"> </span>amortyzac<span class=\"_ _4\"></span>ja <span class=\"_ _13\"> </span>uwzgl\u0119dni<span class=\"_ _4\"></span>ona <span class=\"_ _13\"> </span>w <span class=\"_ _d\"> </span>wyniku <span class=\"_ _13\"> </span>finansowym)<span class=\"_ _4\"></span>. Zastosowa<span class=\"ff3\">ne <span class=\"_ _1\"> </span>podej\u015bcie <span class=\"_ _2\"> </span>jest <span class=\"_ _2\"> </span>szeroko <span class=\"_ _2\"> </span>stosowane <span class=\"_ _2\"> </span>zar\u00f3wno <span class=\"_ _2\"> </span>przez <span class=\"_ _1\"> </span>liczne <span class=\"_ _2\"> </span>sp\u00f3\u0142ki  gi<span class=\"_ _4\"></span>e\u0142dowe, <span class=\"_ _1\"> </span>w <span class=\"_ _12\"> </span>tym <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>bran\u017cy <span class=\"_ _2\"> </span>wydobywczej, </span>zapewnia  sp<span class=\"_ _4\"></span>\u00f3jno\u015b\u0107  i <span class=\"_ _12\"> </span>por\u00f3wnyw<span class=\"_ _4\"></span>alno\u015b\u0107  z <span class=\"_ _2\"> </span>planami  poszczeg\u00f3lny<span class=\"_ _4\"></span>ch  segm<span class=\"_ _4\"></span>ent\u00f3w <span class=\"_ _12\"> </span>operacyjnych <span class=\"_ _12\"> </span>Grupy <span class=\"_ _12\"> </span>Kapita\u0142owej <span class=\"_ _12\"> </span>KGHM Polska <span class=\"_ _3\"></span>Mied\u017a <span class=\"_ _3\"></span>S.A. <span class=\"_ _f\"></span>oraz <span class=\"_ _3\"></span>sto<span class=\"_ _3\"></span>sowanymi <span class=\"_ _3\"></span>parametram<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>umowach <span class=\"_ _f\"></span>kredytowych. <span class=\"_ _3\"></span>Okres <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>\u00f3wnywalny <span class=\"_ _3\"></span>zosta\u0142 <span class=\"_ _3\"></span>przekszta\u0142cony<span class=\"_ _4\"></span> zgodnie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>prezentacj\u0105 <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>bie\u017c\u0105cym <span class=\"_ _1\"> </span>okresie <span class=\"_ _2\"> </span>sprawozdawczym, <span class=\"_ _1\"> </span>EBIT<span class=\"_ _3\"></span><span class=\"ff2\">D</span>A <span class=\"_ _2\"> </span>uleg\u0142a <span class=\"_ _2\"> </span>zmianie <span class=\"_ _1\"> </span>w <span class=\"_ _12\"> </span>stosunku <span class=\"_ _1\"> </span>do <span class=\"_ _12\"> </span>zaprezent<span class=\"_ _4\"></span>owanej w opublikowanym <span class=\"_ _4\"></span>Skonsolido<span class=\"_ _4\"></span>wanym sprawozda<span class=\"_ _4\"></span>niu finanso<span class=\"_ _4\"></span>wym z<span class=\"_ _4\"></span>a rok 202<span class=\"_ _4\"></span>2<span class=\"ff3\">, wzros\u0142a </span>o <span class=\"ff3\">kwot\u0119</span> 159 <span class=\"_ _4\"></span>mln PLN.  Skorygowana <span class=\"_ _2\"> </span>EBITDA <span class=\"_ _12\"> </span><span class=\"ff3\">\u2013</span>  jak<span class=\"_ _4\"></span>o  m<span class=\"_ _4\"></span>iernik <span class=\"_ _2\"> </span>wyniku  ni<span class=\"_ _4\"></span>ezdefini<span class=\"_ _4\"></span>owany <span class=\"_ _2\"> </span>przez  MS<span class=\"_ _4\"></span>SF,  ni<span class=\"_ _4\"></span>e <span class=\"_ _12\"> </span>stan<span class=\"_ _4\"></span>owi  mi<span class=\"_ _4\"></span>ernika<span class=\"_ _4\"></span>  z<span class=\"_ _4\"></span>estandaryzowan<span class=\"_ _4\"></span>ego i <span class=\"ff3\">spos\u00f3b <span class=\"_ _3\"></span>jego <span class=\"_ _3\"></span>wyliczenia <span class=\"_ _3\"></span>mo\u017ce <span class=\"_ _3\"></span>r\u00f3\u017cni\u0107 <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>pomi\u0119dzy <span class=\"_ _3\"></span>podmi<span class=\"_ _4\"></span>otami, <span class=\"_ _f\"></span><span class=\"ff2\">a w </span>zwi\u0105z<span class=\"_ _4\"></span>ku <span class=\"_ _3\"></span>z<span class=\"ff2\"> tym <span class=\"_ _3\"></span>prezentacja <span class=\"_ _f\"></span>i kalkulacja <span class=\"_ _3\"></span>skorygowan<span class=\"_ _4\"></span>ej </span></span>EBITDA stosowa<span class=\"ff3\">na<span class=\"_ _4\"></span> przez Grup<span class=\"_ _4\"></span>\u0119 mo\u017ce ni<span class=\"_ _4\"></span>e by\u0107 por\u00f3wn<span class=\"_ _4\"></span>ywalna d<span class=\"_ _4\"></span>o stosowanych prz<span class=\"_ _4\"></span>ez inne podmi<span class=\"_ _4\"></span>oty na r<span class=\"_ _4\"></span>ynku.<span class=\"_ _3c\"> </span></span><span class=\"ff3\"> <span class=\"ff2\"> </span></span>Przychody  z  transakcji  z <span class=\"_ _10\"> </span>podmiotami  zewn\u0119trznymi  i <span class=\"_ _19\"> </span>transakcje  mi\u0119dzy <span class=\"_ _19\"> </span>segmentami  realizowane  s\u0105  na <span class=\"_ _10\"> </span>warunkach rynkowych. <span class=\"_ _0\"></span>Eliminacje <span class=\"_ _1\"> </span>wzajemn<span class=\"_ _4\"></span>ych <span class=\"_ _1\"> </span>rozrachunk<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _1\"> </span>przychod\u00f3w<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>i <span class=\"_ _1\"> </span>k<span class=\"_ _3\"></span>oszt\u00f3w <span class=\"_ _1\"> </span>mi\u0119dzy <span class=\"_ _0\"></span>segmentami <span class=\"_ _0\"></span>zaprezentowane <span class=\"_ _0\"> </span>zosta\u0142y w <span class=\"ff3\">pozycji \u201eKorek<span class=\"_ _4\"></span>ty kons<span class=\"_ _4\"></span>olidacyjne\u201d.<span class=\"ff2\"> </span></span>Aktywa i <span class=\"_ _3\"></span>zobowi\u0105zania<span class=\"_ _4\"></span> niealokowane dotycz\u0105 <span class=\"_ _3\"></span>sp\u00f3\u0142ek, kt\u00f3re nie <span class=\"_ _3\"></span>zosta\u0142y zaklasyfikowane do \u017cadnego z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>segment\u00f3w. Aktywa niealokowane <span class=\"_ _13\"> </span>do <span class=\"_ _13\"> </span>segment\u00f3w <span class=\"_ _d\"> </span>o<span class=\"_ _3\"></span>bejmuj\u0105 <span class=\"_ _13\"> </span>\u015brodki <span class=\"_ _13\"> </span>pieni\u0119\u017cne. <span class=\"_ _13\"> </span>Zobowi\u0105zania <span class=\"_ _13\"> </span>niealokowane <span class=\"_ _13\"> </span>do<span class=\"ff2\"> </span>segment<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _13\"> </span>obejmuj\u0105 zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w oraz z<span class=\"_ _4\"></span>obowi\u0105zania z ty<span class=\"_ _4\"></span>tu\u0142u odroczoneg<span class=\"_ _4\"></span>o podatku do<span class=\"_ _4\"></span>chodowe<span class=\"_ _4\"></span>go.<span class=\"ff2\"> </span><div class=\"c w42 h4b gsb7\"><div class=\"t m0 x5 h18 yfc ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h5 y480 ff4 fs3 fc2 sc0 ls0 ws0\">Nota 2.2 Wyniki fina<span class=\"_ _3\"></span>nsowe segment\u00f3w<span class=\"_ _3\"></span> sprawozdawczych<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w73 h79 gsb8\"><div class=\"t m0 x96 h6 yf7 ff1 fs4 fc2 sc0 ls0 ws0\">od 01.01.2023 do 31.12.2023 </div></div><div class=\"c w76 h50 gsb9\"><div class=\"t m0 x1f h6 yf9 ff4 fs4 fc2 sc0 ls0 ws0\">Pozycje uzgadniaj\u0105ce<span class=\"ff1\"> </span></div><div class=\"t m0 x83 h6 y31 ff1 fs4 fc2 sc0 ls0 ws0\">do danych skonsolidowanych </div></div><div class=\"c w74 h8b gsba\"><div class=\"t m0 x1d h6 y484 ff1 fs4 fc2 sc0 ls33 ws0\">KGHM <span class=\"ls0\"> </span></div><div class=\"t m0 x9b h6 y3b ff4 fs4 fc2 sc0 ls0 ws0\">Polska Mied\u017a S.A.<span class=\"ff1\"> </span></div></div><div class=\"c w75 h8b gsbb\"><div class=\"t m0 x42 h6 y484 ff1 fs4 fc2 sc0 ls0 ws0\"> <span class=\"ls33\">KGHM </span></div><div class=\"t m0 x39 h6 y3b ff1 fs4 fc2 sc0 ls0 ws0\">INTERNATIONAL LTD. </div></div><div class=\"c w74 h8b gsbc\"><div class=\"t m0 x17 h6 y484 ff1 fs4 fc2 sc0 ls0 ws0\">Sierra Gorda </div><div class=\"t m0 x1c h6 y3b ff1 fs4 fc2 sc0 ls0 ws0\"> S.C.M.* </div></div><div class=\"c w75 h8b gsbd\"><div class=\"t m0 xf h6 y484 ff4 fs4 fc2 sc0 ls0 ws0\">Pozosta\u0142e <span class=\"ff1\"> </span></div><div class=\"t m0 x1a h6 y3b ff1 fs4 fc2 sc0 ls0 ws0\">segmenty </div></div><div class=\"c w78 h8b gsbe\"><div class=\"t m0 x81 h6 y35e ff1 fs4 fc2 sc0 ls0 ws0\">Eliminacja  </div><div class=\"t m0 x9c h6 y3c ff1 fs4 fc2 sc0 ls0 ws0\">danych segmentu </div><div class=\"t m0 x75 h6 y31 ff1 fs4 fc2 sc0 ls0 ws0\">Sierra Gorda S.C.M </div></div><div class=\"c w4f h8b gsbf\"><div class=\"t m0 x42 h6 y484 ff1 fs4 fc2 sc0 ls0 ws0\">Korekty </div><div class=\"t m0 x51 h6 y3b ff1 fs4 fc2 sc0 ls0 ws0\">konsolidacyjne**** </div></div><div class=\"c w77 h8b gsc0\"><div class=\"t m0 x13 h6 y35e ff1 fs4 fc2 sc0 ls0 ws0\">Skonsolidowane </div><div class=\"t m0 x9 h6 y3c ff1 fs4 fc2 sc0 ls0 ws0\"> sprawozdanie </div><div class=\"t m0 x18 h6 y31 ff1 fs4 fc2 sc0 ls0 ws0\"> finansowe </div></div><div class=\"c w71 h12 gsc1\"><div class=\"t m0 x11 h6 y486 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 2.3 </div></div><div class=\"c w72 h12 gsc2\"><div class=\"t m0 x11 h6 y486 ff4 fs4 fc2 sc0 ls0 ws0\">Przychody z um\u00f3w z <span class=\"ff1\">klientami, z tego: </span></div></div><div class=\"c w74 h12 gsc3\"><div class=\"t m0 x1d h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">29 084 </div></div><div class=\"c w75 h12 gsc4\"><div class=\"t m0 x6d h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">2 451 </div></div><div class=\"c w74 h12 gsc5\"><div class=\"t m0 x6d h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">3 319 </div></div><div class=\"c w75 h12 gsc6\"><div class=\"t m0 x1d h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">12 585 </div></div><div class=\"c w78 h12 gsc7\"><div class=\"t m0 x9e h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">(3 319) </div></div><div class=\"c w4f h12 gsc8\"><div class=\"t m0 x9e h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">(10 653) </div></div><div class=\"c w77 h12 gsc9\"><div class=\"t m0 x9e h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">33 467 </div></div><div class=\"c w72 h79 gsca\"><div class=\"t m0 x11 h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- <span class=\"ff3\">od innych segment\u00f3w</span> </div></div><div class=\"c w74 h79 gscb\"><div class=\"t m0 x70 h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">732</span> </div></div><div class=\"c w75 h79 gscc\"><div class=\"t m0 xd h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w74 h79 gscd\"><div class=\"t m0 xd h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 h79 gsce\"><div class=\"t m0 x6d h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">9 921 </div></div><div class=\"c w78 h79 gscf\"><div class=\"t m0 x9f h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4f h79 gsd0\"><div class=\"t m0 x1d h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">(10 653) </div></div><div class=\"c w77 h79 gsd1\"><div class=\"t m0 x9f h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w72 h79 gsd2\"><div class=\"t m0 x11 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- <span class=\"ff3\">od klient\u00f3w zewn\u0119trznych</span> </div></div><div class=\"c w74 h79 gsd3\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">28 352 </div></div><div class=\"c w75 h79 gsd4\"><div class=\"t m0 x6d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">2 451 </div></div><div class=\"c w74 h79 gsd5\"><div class=\"t m0 x6d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">3 319 </div></div><div class=\"c w75 h79 gsd6\"><div class=\"t m0 x6d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">2 664 </div></div><div class=\"c w78 h79 gsd7\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(3 319) </div></div><div class=\"c w4f h79 gsd8\"><div class=\"t m0 x63 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h79 gsd9\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">33 467 </div></div><div class=\"c w72 h8c gsda\"><div class=\"t m0 x11 h6 yf7 ff1 fs4 fc2 sc0 ls0 ws0\">Wynik segmentu - zysk/(strata) netto </div></div><div class=\"c w74 h8c gsdb\"><div class=\"t m0 x9e h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">(1 153) </div></div><div class=\"c w75 h8c gsdc\"><div class=\"t m0 x9e h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">(1 120) </div></div><div class=\"c w74 h8c gsdd\"><div class=\"t m0 x0 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">68</span> </div></div><div class=\"c w75 h8c gsde\"><div class=\"t m0 x0 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">28</span> </div></div><div class=\"c w78 h8c gsdf\"><div class=\"t m0 x3f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">( 68) </div></div><div class=\"c w4f h8c gse0\"><div class=\"t m0 x6d h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">(1 446) </div></div><div class=\"c w77 h8c gse1\"><div class=\"t m0 x9e h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">(3 691) </div></div><div class=\"c w72 hf gse2\"><div class=\"t m0 x11 h6 y3c ff4 fs4 fc2 sc0 ls0 ws0\">Informacje dodatkowe dotycz\u0105ce istotnych <span class=\"ff1\"> </span></div><div class=\"t m0 x11 h6 y31 ff4 fs4 fc2 sc0 ls0 ws0\">pozycji przychod\u00f3w/koszt\u00f3w segmentu<span class=\"ff1\"> </span></div></div><div class=\"c w72 h15 gse3\"><div class=\"t m0 x11 h6 y172 ff3 fs4 fc0 sc0 ls0 ws0\">Amortyzacja uj\u0119ta w kosztach rodzajowych<span class=\"ff2\"> </span></div></div><div class=\"c w74 h15 gse4\"><div class=\"t m0 x9e h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">(1 675) </div></div><div class=\"c w75 h15 gse5\"><div class=\"t m0 x6d h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">( 706) </div></div><div class=\"c w74 h15 gse6\"><div class=\"t m0 x6d h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">( 770) </div></div><div class=\"c w75 h15 gse7\"><div class=\"t m0 x6d h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">( 295) </div></div><div class=\"c w78 h15 gse8\"><div class=\"t m0 x70 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">770</span> </div></div><div class=\"c w4f h15 gse9\"><div class=\"t m0 xc h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">35</span> </div></div><div class=\"c w77 h15 gsea\"><div class=\"t m0 x9e h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">(2 641) </div></div><div class=\"c w72 hf gseb\"><div class=\"t m0 x11 h6 y3c ff3 fs4 fc0 sc0 ls0 ws0\">(Straty) / odwr\u00f3cenie strat z tytu\u0142u utraty <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ff3\">warto\u015bci aktyw\u00f3w trwa\u0142ych, w tym:</span> </div></div><div class=\"c w74 hf gsec\"><div class=\"t m0 x9e h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">(2 935) </div></div><div class=\"c w75 hf gsed\"><div class=\"t m0 x6d h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">( 150) </div></div><div class=\"c w74 hf gsee\"><div class=\"t m0 x70 h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">219</span> </div></div><div class=\"c w75 hf gsef\"><div class=\"t m0 x6e h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w78 hf gsf0\"><div class=\"t m0 x6d h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">( 219) </div></div><div class=\"c w4f hf gsf1\"><div class=\"t m0 x70 h6 y3b ff2 fs4 fc0 sc0 ls35 ws0\">( <span class=\"ls8\">796<span class=\"ls0\">) </span></span></div></div><div class=\"c w77 hf gsf2\"><div class=\"t m0 x9e h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">(3 879) </div></div><div class=\"c w72 hf gsf3\"><div class=\"t m0 x11 h6 y3c ff2 fs4 fc0 sc0 ls0 ws0\">    <span class=\"ff3\">odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015bci </span> </div><div class=\"t m0 x11 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">     <span class=\"ff3\">inwestycji w sp\u00f3\u0142ki zale\u017cne</span> </div></div><div class=\"c w74 hf gsf4\"><div class=\"t m0 x70 h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">827</span> </div></div><div class=\"c w75 hf gsf5\"><div class=\"t m0 xd h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w74 hf gsf6\"><div class=\"t m0 xd h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 hf gsf7\"><div class=\"t m0 xd h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 hf gsf8\"><div class=\"t m0 x9f h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4f hf gsf9\"><div class=\"t m0 x70 h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">( 827) </div></div><div class=\"c w77 hf gsfa\"><div class=\"t m0 x9f h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w72 hf gsfb\"><div class=\"t m0 x11 h6 y3c ff2 fs4 fc0 sc0 ls0 ws0\">     <span class=\"ff3\">odwr\u00f3cenie strat z tytu\u0142u utraty </span> </div><div class=\"t m0 x11 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">     <span class=\"ff3\">warto\u015bci udzielonych po\u017cyczek</span> </div></div><div class=\"c w74 hf gsfc\"><div class=\"t m0 x0 h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">15</span> </div></div><div class=\"c w75 hf gsfd\"><div class=\"t m0 x70 h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">101</span> </div></div><div class=\"c w74 hf gsfe\"><div class=\"t m0 xd h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 hf gsff\"><div class=\"t m0 xd h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 hf gs100\"><div class=\"t m0 x9f h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4f hf gs101\"><div class=\"t m0 x0 h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">( 15) </div></div><div class=\"c w77 hf gs102\"><div class=\"t m0 x70 h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">101</span> </div></div><div class=\"c w73 h79 gs103\"><div class=\"t m0 xa0 h6 yf7 ff1 fs4 fc2 sc0 ls0 ws0\">Stan na 31.12.2023 </div></div><div class=\"c w72 h8e gs104\"><div class=\"t m0 x11 h6 y31 ff1 fs4 fc2 sc0 ls0 ws0\">Aktywa, w tym: </div></div><div class=\"c w74 h8e gs105\"><div class=\"t m0 x9e h6 y31 ff1 fs4 fc0 sc0 ls0 ws0\">48 896 </div></div><div class=\"c w75 h8e gs106\"><div class=\"t m0 x9e h6 y31 ff1 fs4 fc0 sc0 ls0 ws0\">13 916 </div></div><div class=\"c w74 h8e gs107\"><div class=\"t m0 x9e h6 y31 ff1 fs4 fc0 sc0 ls0 ws0\">12 597 </div></div><div class=\"c w75 h8e gs108\"><div class=\"t m0 x6d h6 y31 ff1 fs4 fc0 sc0 ls0 ws0\">6 671 </div></div><div class=\"c w78 h8e gs109\"><div class=\"t m0 x1c h6 y31 ff1 fs4 fc0 sc0 ls0 ws0\">(12 597) </div></div><div class=\"c w4f h8e gs10a\"><div class=\"t m0 x9e h6 y31 ff1 fs4 fc0 sc0 ls0 ws0\">(18 100) </div></div><div class=\"c w77 h8e gs10b\"><div class=\"t m0 x9e h6 y31 ff1 fs4 fc0 sc0 ls0 ws0\">51 383 </div></div><div class=\"c w72 h15 gs10c\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">   Aktywa segmentu </div></div><div class=\"c w74 h15 gs10d\"><div class=\"t m0 x9e h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">48 896 </div></div><div class=\"c w75 h15 gs10e\"><div class=\"t m0 x9e h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">13 916 </div></div><div class=\"c w74 h15 gs10f\"><div class=\"t m0 x9e h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">12 597 </div></div><div class=\"c w75 h15 gs110\"><div class=\"t m0 x6d h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">6 671 </div></div><div class=\"c w78 h15 gs111\"><div class=\"t m0 x3d h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">(12 597) </div></div><div class=\"c w4f h15 gs112\"><div class=\"t m0 x1d h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">(18 100) </div></div><div class=\"c w77 h15 gs113\"><div class=\"t m0 x9e h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">51 383 </div></div><div class=\"c w72 h15 gs114\"><div class=\"t m0 x11 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">   <span class=\"ff3\">Aktywa niealokowane do segment\u00f3w</span> </div></div><div class=\"c w74 h15 gs115\"><div class=\"t m0 xd h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 h15 gs116\"><div class=\"t m0 xd h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w74 h15 gs117\"><div class=\"t m0 xd h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 h15 gs118\"><div class=\"t m0 xd h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h15 gs119\"><div class=\"t m0 x9f h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4f h15 gs11a\"><div class=\"t m0 x63 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h15 gs11b\"><div class=\"t m0 x9f h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w72 h15 gs11c\"><div class=\"t m0 x11 h6 y172 ff4 fs4 fc2 sc0 ls0 ws0\">Zobowi\u0105zania, w tym:<span class=\"ff1\"> </span></div></div><div class=\"c w74 h15 gs11d\"><div class=\"t m0 x9e h6 y172 ff1 fs4 fc0 sc0 ls0 ws0\">20 078 </div></div><div class=\"c w75 h15 gs11e\"><div class=\"t m0 x9e h6 y172 ff1 fs4 fc0 sc0 ls0 ws0\">18 581 </div></div><div class=\"c w74 h15 gs11f\"><div class=\"t m0 x9e h6 y172 ff1 fs4 fc0 sc0 ls0 ws0\">12 905 </div></div><div class=\"c w75 h15 gs120\"><div class=\"t m0 x6d h6 y172 ff1 fs4 fc0 sc0 ls0 ws0\">3 771 </div></div><div class=\"c w78 h15 gs121\"><div class=\"t m0 x1c h6 y172 ff1 fs4 fc0 sc0 ls0 ws0\">(12 905) </div></div><div class=\"c w4f h15 gs122\"><div class=\"t m0 x9e h6 y172 ff1 fs4 fc0 sc0 ls0 ws0\">(19 677) </div></div><div class=\"c w77 h15 gs123\"><div class=\"t m0 x9e h6 y172 ff1 fs4 fc0 sc0 ls0 ws0\">22 753 </div></div><div class=\"c w72 h3a gs124\"><div class=\"t m0 x11 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">   <span class=\"ff3\">Zobowi\u0105zania segmentu</span> </div></div><div class=\"c w74 h3a gs125\"><div class=\"t m0 x9e h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">20 078 </div></div><div class=\"c w75 h3a gs126\"><div class=\"t m0 x9e h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">18 581 </div></div><div class=\"c w74 h3a gs127\"><div class=\"t m0 x9e h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">12 905 </div></div><div class=\"c w75 h3a gs128\"><div class=\"t m0 x6d h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">3 771 </div></div><div class=\"c w78 h3a gs129\"><div class=\"t m0 x3d h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">(12 905) </div></div><div class=\"c w4f h3a gs12a\"><div class=\"t m0 x1d h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">(19 790) </div></div><div class=\"c w77 h3a gs12b\"><div class=\"t m0 x9e h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">22 640 </div></div><div class=\"c w72 h15 gs12c\"><div class=\"t m0 x11 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">   <span class=\"ff3\">Zobowi\u0105zania niealokowane do segment\u00f3w</span> </div></div><div class=\"c w74 h15 gs12d\"><div class=\"t m0 xd h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 h15 gs12e\"><div class=\"t m0 xd h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w74 h15 gs12f\"><div class=\"t m0 xd h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 h15 gs130\"><div class=\"t m0 xd h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h15 gs131\"><div class=\"t m0 x9f h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4f h15 gs132\"><div class=\"t m0 x0 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">113</span> </div></div><div class=\"c w77 h15 gs133\"><div class=\"t m0 x70 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">113</span> </div></div><div class=\"c w72 h7a gs134\"><div class=\"t m0 x11 h6 y101 ff1 fs4 fc2 sc0 ls0 ws0\">Inne informacje </div></div><div class=\"c w73 h7a gs135\"><div class=\"t m0 x96 h6 yf7 ff1 fs4 fc2 sc0 ls0 ws0\">od 01.01.2023 do 31.12.2023 </div></div><div class=\"c w72 h8f gs136\"><div class=\"t m0 x11 h6 y6b ff3 fs4 fc0 sc0 ls0 ws0\">Wydatki na rzeczowe aktywa trwa\u0142e <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h6 y486 ff3 fs4 fc0 sc0 ls0 ws0\">i warto\u015bci niematerialne <span class=\"ff2\">- </span>przep\u0142ywy pieni\u0119\u017cne<span class=\"ff2\"> </span></div></div><div class=\"c w74 h8f gs137\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">3 074 </div></div><div class=\"c w75 h8f gs138\"><div class=\"t m0 x70 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">984</span> </div></div><div class=\"c w74 h8f gs139\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">1 106 </div></div><div class=\"c w75 h8f gs13a\"><div class=\"t m0 x70 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">602</span> </div></div><div class=\"c w78 h8f gs13b\"><div class=\"t m0 x9e h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">(1 106) </div></div><div class=\"c w4f h8f gs13c\"><div class=\"t m0 x0 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">116</span> </div></div><div class=\"c w77 h8f gs13d\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">4 776 </div></div><div class=\"c w72 h3a gs13e\"><div class=\"t m0 x11 h6 ye0 ff1 fs4 fc2 sc0 ls0 ws0\">Dane produkcyjne i kosztowe </div></div><div class=\"c w73 h3a gs13f\"><div class=\"t m0 x96 h6 y58 ff1 fs4 fc2 sc0 ls0 ws0\">od 01.01.2023 do 31.12.2023 </div></div><div class=\"c w72 h90 gs140\"><div class=\"t m0 x11 h6 y58 ff3 fs4 fc0 sc0 ls0 ws0\">Mied\u017a p\u0142atna (tys. t)<span class=\"ff2\"> </span></div></div><div class=\"c w74 h90 gs141\"><div class=\"t m0 x33 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> 592,4 </div></div><div class=\"c w75 h90 gs142\"><div class=\"t m0 x3f h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> 39,9 </div></div><div class=\"c w74 h90 gs143\"><div class=\"t m0 x3f h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> 78,7 </div></div><div class=\"c w72 h15 gs144\"><div class=\"t m0 x11 h6 y172 ff3 fs4 fc0 sc0 ls0 ws0\">Molibden (mln funt\u00f3w)<span class=\"ff2\"> </span></div></div><div class=\"c w74 h15 gs145\"><div class=\"t m0 xd h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 h15 gs146\"><div class=\"t m0 x2f h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\"> 0,1 </div></div><div class=\"c w74 h15 gs147\"><div class=\"t m0 x2f h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\"> 3,5 </div></div><div class=\"c w72 h15 gs148\"><div class=\"t m0 x11 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">Srebro (t) </div></div><div class=\"c w74 h15 gs149\"><div class=\"t m0 x42 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">1 403,3 </div></div><div class=\"c w75 h15 gs14a\"><div class=\"t m0 x2f h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> 2,7 </div></div><div class=\"c w74 h15 gs14b\"><div class=\"t m0 x3f h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> 22,3 </div></div><div class=\"c w72 h15 gs14c\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">TPM (tys. troz) </div></div><div class=\"c w74 h15 gs14d\"><div class=\"t m0 x33 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\"> 111,0 </div></div><div class=\"c w75 h15 gs14e\"><div class=\"t m0 x3f h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\"> 40,6 </div></div><div class=\"c w74 h15 gs14f\"><div class=\"t m0 x3f h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\"> 32,9 </div></div><div class=\"c w72 h91 gs150\"><div class=\"t m0 x11 h6 y42b ff3 fs4 fc0 sc0 ls0 ws0\">Koszt got\u00f3wkowy produkcji miedzi <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h6 y58 ff3 fs4 fc0 sc0 ls0 ws0\">p\u0142atnej (C1)   (USD/funt    PLN/funt)**<span class=\"ff2\"> </span></div></div><div class=\"c w74 h91 gs151\"><div class=\"t m0 x23 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">2,98   12,52 </div></div><div class=\"c w75 h91 gs152\"><div class=\"t m0 x23 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">4,15   17,44 </div></div><div class=\"c w74 h91 gs153\"><div class=\"t m0 xf h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">1,68   7,06 </div></div><div class=\"c w72 h79 gs154\"><div class=\"t m0 x11 h6 yf7 ff1 fs4 fc2 sc0 ls0 ws0\">Wynik segmentu - skorygowana EBITDA </div></div><div class=\"c w74 h79 gs155\"><div class=\"t m0 x6d h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">3 563 </div></div><div class=\"c w75 h79 gs156\"><div class=\"t m0 x6d h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">( 142) </div></div><div class=\"c w74 h79 gs157\"><div class=\"t m0 x6d h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">1 584 </div></div><div class=\"c w75 h79 gs158\"><div class=\"t m0 x70 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">357</span> </div></div><div class=\"c w78 h79 gs159\"><div class=\"t m0 x9f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4f h79 gs15a\"><div class=\"t m0 x63 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h79 gs15b\"><div class=\"t m0 x6d h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">5 362 </div></div><div class=\"c w72 h7a gs15c\"><div class=\"t m0 x11 h6 yf7 ff4 fs4 fc2 sc0 ls0 ws0\">Mar\u017ca EBITDA***<span class=\"ff1\"> </span></div></div><div class=\"c w74 h7a gs15d\"><div class=\"t m0 x70 h6 yf7 ff1 fs4 fc0 sc0 ls34 ws0\">12%<span class=\"ls0\"> </span></div></div><div class=\"c w75 h7a gs15e\"><div class=\"t m0 x3f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">(6%) </div></div><div class=\"c w74 h7a gs15f\"><div class=\"t m0 x70 h6 yf7 ff1 fs4 fc0 sc0 ls34 ws0\">48%<span class=\"ls0\"> </span></div></div><div class=\"c w75 h7a gs160\"><div class=\"t m0 x0 h6 yf7 ff1 fs4 fc0 sc0 ls34 ws0\">3%<span class=\"ls0\"> </span></div></div><div class=\"c w78 h7a gs161\"><div class=\"t m0 x9f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4f h7a gs162\"><div class=\"t m0 x63 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h7a gs163\"><div class=\"t m0 x70 h6 yf7 ff1 fs4 fc0 sc0 ls34 ws0\">15%<span class=\"ls0\"> </span></div></div><div class=\"c w42 h4b gsb7\"><div class=\"t m0 x5 h16 y296 ff6 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">* 55% udzia\u0142u Grupy Kapita\u0142owej w danych finansowych i produkcyjnych Sierra Gorda S.C.M.</span> </div><div class=\"t m0 x5 h16 y4a5 ff5 fs4 fc0 sc0 ls0 ws0\">** <span class=\"_ _0\"> </span>Jednostkowy <span class=\"_ _0\"> </span>got\u00f3wkowy <span class=\"_ _f\"> </span>koszt <span class=\"_ _0\"> </span>produkcji <span class=\"_ _0\"> </span>miedzi <span class=\"_ _0\"> </span>p\u0142atnej <span class=\"_ _0\"> </span>uwzgl\u0119dniaj\u0105cy <span class=\"_ _f\"> </span>koszty <span class=\"_ _0\"> </span>wydobycia <span class=\"_ _0\"> </span>i <span class=\"_ _f\"> </span>pr<span class=\"_ _3\"></span>zerobu <span class=\"_ _f\"> </span>urobku, <span class=\"_ _0\"> </span>koszty <span class=\"_ _0\"> </span>transportu,<span class=\"ff6\"> <span class=\"_ _0\"> </span></span>podatek <span class=\"_ _0\"> </span>od <span class=\"_ _0\"> </span>wydobyci<span class=\"_ _3\"></span>a <span class=\"_ _f\"> </span>niekt\u00f3rych <span class=\"_ _0\"> </span>kopalin,<span class=\"ff6\"> <span class=\"_ _0\"> </span></span>koszty <span class=\"_ _f\"> </span>admi<span class=\"_ _3\"></span>nistracyjne <span class=\"_ _f\"> </span>fazy <span class=\"_ _0\"> </span>g\u00f3rniczej <span class=\"_ _0\"> </span>oraz <span class=\"_ _0\"> </span>premi\u0119 <span class=\"_ _f\"> </span>przer<span class=\"_ _3\"></span>obow\u0105 <span class=\"_ _f\"></span>hutniczo<span class=\"ff6\">-</span>r<span class=\"_ _3\"></span>afinacyjn\u0105 <span class=\"_ _f\"> </span>(TC/RC)<span class=\"ff6\"> </span></div><div class=\"t m0 x5 h16 y4a6 ff5 fs4 fc0 sc0 ls0 ws0\">pomniejszony <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>odukt\u00f3w <span class=\"_ _3\"></span>ubocznych.<span class=\"ff6\"> <span class=\"_ _f\"></span></span>Koszt <span class=\"_ _3\"></span>C1 <span class=\"_ _3\"></span>odnoszony <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>miedzi <span class=\"_ _f\"></span>p\u0142atnej <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>koncentrac<span class=\"_ _3\"></span>ie <span class=\"_ _3\"></span>w\u0142asnym <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>przypadku <span class=\"_ _3\"></span>segmentu <span class=\"_ _f\"></span>KGHM <span class=\"_ _3\"></span>Polska <span class=\"_ _3\"></span>Mied\u017a <span class=\"_ _3\"></span>S.<span class=\"_ _3\"></span>A. <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>miedzi <span class=\"_ _0\"> </span>p\u0142atnej <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>oduktach <span class=\"_ _3\"></span>ko\u0144cowych <span class=\"_ _3\"></span>poszczeg\u00f3lnych <span class=\"_ _3\"></span>kopal\u0144 <span class=\"_ _3\"></span>seg<span class=\"ff6\">me<span class=\"_ _3\"></span>ntu <span class=\"_ _3\"></span>KGHM <span class=\"_ _3\"></span>International <span class=\"_ _3\"></span>Ltd. </span></div><div class=\"t m0 x5 h16 y4a7 ff6 fs4 fc0 sc0 ls0 ws0\">i segmentu Sierra Gorda S.C.M. Koszt C1 w PLN/funt <span class=\"ff5\">zosta\u0142 obliczony wg kursu \u015bredniego NBP (\u015brednia arytmetyczna z dziennych notowa\u0144 wg tabel NBP).</span> </div><div class=\"t m0 x5 h16 y4a8 ff6 fs4 fc0 sc0 ls0 ws0\">*** <span class=\"_ _3\"></span>Stosunek <span class=\"_ _f\"></span>skorygowa<span class=\"ff5\">nej <span class=\"_ _f\"></span>EBITDA <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>przychod\u00f3w <span class=\"_ _3\"></span>ze<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>um\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>klientami. <span class=\"_ _3\"></span>Na <span class=\"_ _f\"></span>potrzeby <span class=\"_ _f\"></span>kalkulacji <span class=\"_ _3\"></span>mar\u017cy <span class=\"_ _3\"></span>EBITDA <span class=\"_ _f\"> </span>Grupy <span class=\"_ _3\"></span>K<span class=\"_ _3\"></span>apita<span class=\"_ _4\"></span>\u0142owej <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span><span class=\"ff6 ls34\">15</span>%) <span class=\"_ _3\"></span>skonsolidowane <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>zychody <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>um\u00f3w <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>klientami <span class=\"_ _f\"></span>powi\u0119kszone <span class=\"_ _3\"></span>zosta\u0142y <span class=\"_ _f\"></span>o <span class=\"_ _3\"></span>przychod<span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>um\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>klientami <span class=\"_ _f\"></span>segmentu <span class=\"_ _3\"></span>Sierra <span class=\"_ _3\"></span>Gorda <span class=\"_ _f\"> </span>S.C.M<span class=\"_ _3\"></span><span class=\"ff6 ls36\">. </span></span></div><div class=\"t m0 x5 h16 y4a9 ff6 fs4 fc0 sc0 ls0 ws0\">[5 362 / (33 467 + 3 <span class=\"ls34\">319<span class=\"ls37\">) </span></span>* 100]  </div><div class=\"t m0 x5 h92 y4aa ff5 fs4 fc0 sc0 ls0 ws0\">**** Korekty wynikaj\u0105 z eliminacji konsolidacyjnych i danych finansowych sp\u00f3\u0142ek nieprzypisanych do \u017cadnego segmentu.<span class=\"ff6 fs6\"> </span></div></div><div class=\"c w42 h4b gs165\"><div class=\"t m0 x5 h18 y4ad ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h5 y4ae ff4 fs3 fc2 sc0 ls0 ws0\">Wyniki finansow<span class=\"_ _3\"></span>e segment\u00f3w spra<span class=\"_ _3\"></span>wozdawczych za okres po<span class=\"_ _3\"></span>r\u00f3wnywalny<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w73 hd gs166\"><div class=\"t m0 x96 h6 y31 ff1 fs4 fc2 sc0 ls0 ws0\">od 01.01.2022 do 31.12.2022 </div></div><div class=\"c w76 hf gs167\"><div class=\"t m0 x1f h6 y3c ff4 fs4 fc2 sc0 ls0 ws0\">Pozycje uzgadniaj\u0105ce<span class=\"ff1\"> </span></div><div class=\"t m0 x83 h6 y31 ff1 fs4 fc2 sc0 ls0 ws0\">do danych skonsolidowanych </div></div><div class=\"c w74 h23 gs168\"><div class=\"t m0 x9e h6 y1d5 ff1 fs4 fc2 sc0 ls33 ws0\">KGHM <span class=\"ls0\"> </span></div><div class=\"t m0 x9b h6 y3b ff4 fs4 fc2 sc0 ls0 ws0\">Polska Mied\u017a S.A.<span class=\"ff1\"> </span></div></div><div class=\"c w75 h23 gs169\"><div class=\"t m0 x42 h6 y1d5 ff1 fs4 fc2 sc0 ls0 ws0\"> <span class=\"ls33\">KGHM </span></div><div class=\"t m0 x39 h6 y3b ff1 fs4 fc2 sc0 ls0 ws0\">INTERNATIONAL LTD. </div></div><div class=\"c w74 h23 gs16a\"><div class=\"t m0 x17 h6 y1d5 ff1 fs4 fc2 sc0 ls0 ws0\">Sierra Gorda  </div><div class=\"t m0 x6f h6 y3b ff1 fs4 fc2 sc0 ls0 ws0\">S.C.M.* </div></div><div class=\"c w75 h23 gs16b\"><div class=\"t m0 xf h6 y1d5 ff4 fs4 fc2 sc0 ls0 ws0\">Pozosta\u0142e <span class=\"ff1\"> </span></div><div class=\"t m0 x1a h6 y3b ff1 fs4 fc2 sc0 ls0 ws0\">segmenty </div></div><div class=\"c w78 h23 gs16c\"><div class=\"t m0 x81 h6 y4b4 ff1 fs4 fc2 sc0 ls0 ws0\">Eliminacja  </div><div class=\"t m0 x9c h6 y3c ff1 fs4 fc2 sc0 ls0 ws0\">danych segmentu </div><div class=\"t m0 x75 h6 y31 ff1 fs4 fc2 sc0 ls0 ws0\">Sierra Gorda S.C.M </div></div><div class=\"c w4f h23 gs16d\"><div class=\"t m0 x42 h6 y1d5 ff1 fs4 fc2 sc0 ls0 ws0\">Korekty </div><div class=\"t m0 x51 h6 y3b ff1 fs4 fc2 sc0 ls0 ws0\">konsolidacyjne**** </div></div><div class=\"c w77 h23 gs16e\"><div class=\"t m0 x13 h6 y4b4 ff1 fs4 fc2 sc0 ls0 ws0\">Skonsolidowane </div><div class=\"t m0 x9 h6 y3c ff1 fs4 fc2 sc0 ls0 ws0\"> sprawozdanie </div><div class=\"t m0 x18 h6 y31 ff1 fs4 fc2 sc0 ls0 ws0\"> finansowe </div></div><div class=\"c w71 h94 gs16f\"><div class=\"t m0 x11 h6 y46 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 2.3 </div></div><div class=\"c w72 h94 gs170\"><div class=\"t m0 x11 h6 y46 ff4 fs4 fc2 sc0 ls0 ws0\">Przychody z um\u00f3w z klientami, z tego:<span class=\"ff1\"> </span></div></div><div class=\"c w74 h94 gs171\"><div class=\"t m0 x9e h6 y46 ff1 fs4 fc0 sc0 ls0 ws0\">28 429 </div></div><div class=\"c w75 h94 gs172\"><div class=\"t m0 x6d h6 y46 ff1 fs4 fc0 sc0 ls0 ws0\">3 217 </div></div><div class=\"c w74 h94 gs173\"><div class=\"t m0 x6d h6 y46 ff1 fs4 fc0 sc0 ls0 ws0\">3 974 </div></div><div class=\"c w75 h94 gs174\"><div class=\"t m0 x9e h6 y46 ff1 fs4 fc0 sc0 ls34 ws0\">12 <span class=\"ls0\">889 </span></div></div><div class=\"c w78 h94 gs175\"><div class=\"t m0 x9e h6 y46 ff1 fs4 fc0 sc0 ls0 ws0\">(3 974) </div></div><div class=\"c w4f h94 gs176\"><div class=\"t m0 x9e h6 y46 ff1 fs4 fc0 sc0 ls0 ws0\">(10 688) </div></div><div class=\"c w77 h94 gs177\"><div class=\"t m0 x9e h6 y46 ff1 fs4 fc0 sc0 ls0 ws0\">33 847 </div></div><div class=\"c w72 h79 gs178\"><div class=\"t m0 x11 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- <span class=\"ff3\">od innych segment\u00f3w</span> </div></div><div class=\"c w74 h79 gs179\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">565</span> </div></div><div class=\"c w75 h79 gs17a\"><div class=\"t m0 xd h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w74 h79 gs17b\"><div class=\"t m0 xd h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 h79 gs17c\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">10 123 </div></div><div class=\"c w78 h79 gs17d\"><div class=\"t m0 x9f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4f h79 gs17e\"><div class=\"t m0 x1d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(10 688) </div></div><div class=\"c w77 h79 gs17f\"><div class=\"t m0 x9f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w72 h12 gs180\"><div class=\"t m0 x11 h6 y486 ff2 fs4 fc0 sc0 ls0 ws0\">- <span class=\"ff3\">od klient\u00f3w zewn\u0119trznych</span> </div></div><div class=\"c w74 h12 gs181\"><div class=\"t m0 x9e h6 y486 ff2 fs4 fc0 sc0 ls0 ws0\">27 864 </div></div><div class=\"c w75 h12 gs182\"><div class=\"t m0 x6d h6 y486 ff2 fs4 fc0 sc0 ls0 ws0\">3 217 </div></div><div class=\"c w74 h12 gs183\"><div class=\"t m0 x6d h6 y486 ff2 fs4 fc0 sc0 ls0 ws0\">3 974 </div></div><div class=\"c w75 h12 gs184\"><div class=\"t m0 x6d h6 y486 ff2 fs4 fc0 sc0 ls0 ws0\">2 766 </div></div><div class=\"c w78 h12 gs185\"><div class=\"t m0 x9e h6 y486 ff2 fs4 fc0 sc0 ls0 ws0\">(3 974) </div></div><div class=\"c w4f h12 gs186\"><div class=\"t m0 x63 h6 y486 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h12 gs187\"><div class=\"t m0 x9e h6 y486 ff2 fs4 fc0 sc0 ls0 ws0\">33 847 </div></div><div class=\"c w72 h90 gs188\"><div class=\"t m0 x11 h6 y58 ff1 fs4 fc2 sc0 ls0 ws0\">Wynik segmentu - zysk/(strata) netto </div></div><div class=\"c w74 h90 gs189\"><div class=\"t m0 x6d h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">3 533 </div></div><div class=\"c w75 h90 gs18a\"><div class=\"t m0 x70 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">900</span> </div></div><div class=\"c w74 h90 gs18b\"><div class=\"t m0 x70 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">239</span> </div></div><div class=\"c w75 h90 gs18c\"><div class=\"t m0 x3f h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">( 51) </div></div><div class=\"c w78 h90 gs18d\"><div class=\"t m0 x6d h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">( 239) </div></div><div class=\"c w4f h90 gs18e\"><div class=\"t m0 x0 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">392</span> </div></div><div class=\"c w77 h90 gs18f\"><div class=\"t m0 x6d h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">4 774 </div></div><div class=\"c w72 hf gs190\"><div class=\"t m0 x11 h6 y3c ff4 fs4 fc2 sc0 ls0 ws0\">Informacje dodatkowe dotycz\u0105ce istotnych <span class=\"ff1\"> </span></div><div class=\"t m0 x11 h6 y31 ff4 fs4 fc2 sc0 ls0 ws0\">pozycji przychod\u00f3w/koszt\u00f3w segmentu<span class=\"ff1\"> </span></div></div><div class=\"c w72 h3a gs191\"><div class=\"t m0 x11 h6 y58 ff3 fs4 fc0 sc0 ls0 ws0\">Amortyzacja uj\u0119ta w kosztach rodzajowych<span class=\"ff2\"> </span></div></div><div class=\"c w74 h3a gs192\"><div class=\"t m0 x9e h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">(1 504) </div></div><div class=\"c w75 h3a gs193\"><div class=\"t m0 x6d h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">( 656) </div></div><div class=\"c w74 h3a gs194\"><div class=\"t m0 x6d h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">( 937) </div></div><div class=\"c w75 h3a gs195\"><div class=\"t m0 x6d h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">( 274) </div></div><div class=\"c w78 h3a gs196\"><div class=\"t m0 x70 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">937</span> </div></div><div class=\"c w4f h3a gs197\"><div class=\"t m0 xc h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">36</span> </div></div><div class=\"c w77 h3a gs198\"><div class=\"t m0 x9e h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">(2 398) </div></div><div class=\"c w72 hf gs199\"><div class=\"t m0 x11 h6 y3c ff3 fs4 fc0 sc0 ls0 ws0\">(Straty) / odwr\u00f3cenie strat z tytu\u0142u utraty <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ff3\">warto\u015bci aktyw\u00f3w trwa\u0142ych, w tym:</span> </div></div><div class=\"c w74 hf gs19a\"><div class=\"t m0 x70 h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">207</span> </div></div><div class=\"c w75 hf gs19b\"><div class=\"t m0 x70 h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">781</span> </div></div><div class=\"c w74 hf gs19c\"><div class=\"t m0 xd h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 hf gs19d\"><div class=\"t m0 xd h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 hf gs19e\"><div class=\"t m0 x9f h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4f hf gs19f\"><div class=\"t m0 x70 h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">( 259) </div></div><div class=\"c w77 hf gs1a0\"><div class=\"t m0 x70 h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">729</span> </div></div><div class=\"c w72 hf gs1a1\"><div class=\"t m0 x11 h6 y3c ff2 fs4 fc0 sc0 ls0 ws0\">     <span class=\"ff3\">(straty) / odwr\u00f3cenie strat z tytu\u0142u utraty </span> </div><div class=\"t m0 x11 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">     <span class=\"ff3\">warto\u015bci udzielonych po\u017cyczek</span> </div></div><div class=\"c w74 hf gs1a2\"><div class=\"t m0 x70 h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">213</span> </div></div><div class=\"c w75 hf gs1a3\"><div class=\"t m0 x70 h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">873</span> </div></div><div class=\"c w74 hf gs1a4\"><div class=\"t m0 xd h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 hf gs1a5\"><div class=\"t m0 xd h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 hf gs1a6\"><div class=\"t m0 x9f h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4f hf gs1a7\"><div class=\"t m0 x70 h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">( 213) </div></div><div class=\"c w77 hf gs1a8\"><div class=\"t m0 x70 h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">873</span> </div></div><div class=\"c w73 hd gs1a9\"><div class=\"t m0 xa0 h6 y36 ff1 fs4 fc2 sc0 ls0 ws0\">Stan na 31.12.2022 </div></div><div class=\"c w72 hd gs1aa\"><div class=\"t m0 x11 h6 y36 ff1 fs4 fc2 sc0 ls0 ws0\">Aktywa, w tym: </div></div><div class=\"c w74 hd gs1ab\"><div class=\"t m0 x9e h6 y36 ff1 fs4 fc0 sc0 ls0 ws0\">47 995 </div></div><div class=\"c w75 hd gs1ac\"><div class=\"t m0 x9e h6 y36 ff1 fs4 fc0 sc0 ls0 ws0\">15 228 </div></div><div class=\"c w74 hd gs1ad\"><div class=\"t m0 x9e h6 y36 ff1 fs4 fc0 sc0 ls0 ws0\">13 563 </div></div><div class=\"c w75 hd gs1ae\"><div class=\"t m0 x6d h6 y36 ff1 fs4 fc0 sc0 ls0 ws0\">6 071 </div></div><div class=\"c w78 hd gs1af\"><div class=\"t m0 x1c h6 y36 ff1 fs4 fc0 sc0 ls0 ws0\">(13 563) </div></div><div class=\"c w4f hd gs1b0\"><div class=\"t m0 x9e h6 y36 ff1 fs4 fc0 sc0 ls0 ws0\">(15 850) </div></div><div class=\"c w77 hd gs1b1\"><div class=\"t m0 x9e h6 y36 ff1 fs4 fc0 sc0 ls0 ws0\">53 444 </div></div><div class=\"c w72 h15 gs1b2\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">   Aktywa segmentu </div></div><div class=\"c w74 h15 gs1b3\"><div class=\"t m0 x9e h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">47 995 </div></div><div class=\"c w75 h15 gs1b4\"><div class=\"t m0 x9e h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">15 228 </div></div><div class=\"c w74 h15 gs1b5\"><div class=\"t m0 x9e h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">13 563 </div></div><div class=\"c w75 h15 gs1b6\"><div class=\"t m0 x6d h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">6 071 </div></div><div class=\"c w78 h15 gs1b7\"><div class=\"t m0 x3d h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">(13 563) </div></div><div class=\"c w4f h15 gs1b8\"><div class=\"t m0 x1d h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">(15 854) </div></div><div class=\"c w77 h15 gs1b9\"><div class=\"t m0 x9e h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">53 440 </div></div><div class=\"c w72 h97 gs1ba\"><div class=\"t m0 x11 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">   <span class=\"ff3\">Aktywa niealokowane do segment\u00f3w</span> </div></div><div class=\"c w74 h97 gs1bb\"><div class=\"t m0 xd h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 h97 gs1bc\"><div class=\"t m0 xd h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w74 h97 gs1bd\"><div class=\"t m0 xd h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 h97 gs1be\"><div class=\"t m0 xd h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h97 gs1bf\"><div class=\"t m0 x9f h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4f h97 gs1c0\"><div class=\"t m0 x9f h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> 4 </div></div><div class=\"c w77 h97 gs1c1\"><div class=\"t m0 xa1 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> 4 </div></div><div class=\"c w72 h15 gs1c2\"><div class=\"t m0 x11 h6 y58 ff4 fs4 fc2 sc0 ls0 ws0\">Zobowi\u0105zania, w tym:<span class=\"ff1\"> </span></div></div><div class=\"c w74 h15 gs1c3\"><div class=\"t m0 x9e h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">18 320 </div></div><div class=\"c w75 h15 gs1c4\"><div class=\"t m0 x9e h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">19 276 </div></div><div class=\"c w74 h15 gs1c5\"><div class=\"t m0 x9e h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">13 992 </div></div><div class=\"c w75 h15 gs1c6\"><div class=\"t m0 x6d h6 y58 ff1 fs4 fc0 sc0 ls34 ws0\">3 <span class=\"ls0\">446 </span></div></div><div class=\"c w78 h15 gs1c7\"><div class=\"t m0 x1c h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">(13 992) </div></div><div class=\"c w4f h15 gs1c8\"><div class=\"t m0 x9e h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">(19 744) </div></div><div class=\"c w77 h15 gs1c9\"><div class=\"t m0 x9e h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">21 298 </div></div><div class=\"c w72 h15 gs1ca\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">   <span class=\"ff3\">Zobowi\u0105zania segmentu</span> </div></div><div class=\"c w74 h15 gs1cb\"><div class=\"t m0 x9e h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">18 320 </div></div><div class=\"c w75 h15 gs1cc\"><div class=\"t m0 x9e h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">19 276 </div></div><div class=\"c w74 h15 gs1cd\"><div class=\"t m0 x9e h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">13 992 </div></div><div class=\"c w75 h15 gs1ce\"><div class=\"t m0 x6d h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">3 446 </div></div><div class=\"c w78 h15 gs1cf\"><div class=\"t m0 x3d h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">(13 992) </div></div><div class=\"c w4f h15 gs1d0\"><div class=\"t m0 x1d h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">(19 804) </div></div><div class=\"c w77 h15 gs1d1\"><div class=\"t m0 x9e h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">21 238 </div></div><div class=\"c w72 h15 gs1d2\"><div class=\"t m0 x11 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">   <span class=\"ff3\">Zobowi\u0105zania niealokowane do segment\u00f3w</span> </div></div><div class=\"c w74 h15 gs1d3\"><div class=\"t m0 xd h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 h15 gs1d4\"><div class=\"t m0 xd h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w74 h15 gs1d5\"><div class=\"t m0 xd h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 h15 gs1d6\"><div class=\"t m0 xd h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h15 gs1d7\"><div class=\"t m0 x9f h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4f h15 gs1d8\"><div class=\"t m0 xa1 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">60</span> </div></div><div class=\"c w77 h15 gs1d9\"><div class=\"t m0 x0 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">60</span> </div></div><div class=\"c w72 h15 gs1da\"><div class=\"t m0 x11 h6 y486 ff1 fs4 fc2 sc0 ls0 ws0\">Inne informacje </div></div><div class=\"c w73 h15 gs1db\"><div class=\"t m0 x96 h6 y486 ff1 fs4 fc2 sc0 ls0 ws0\">od 01.01.2022 do 31.12.2022 </div></div><div class=\"c w72 h91 gs1dc\"><div class=\"t m0 x11 h6 y42b ff3 fs4 fc0 sc0 ls0 ws0\">Wydatki na rzeczowe aktywa trwa\u0142e <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h6 y58 ff3 fs4 fc0 sc0 ls0 ws0\">i warto\u015bci niematerialne <span class=\"ff2\">- </span>przep\u0142ywy pieni\u0119\u017cne<span class=\"ff2\"> </span></div></div><div class=\"c w74 h91 gs1dd\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">2 731 </div></div><div class=\"c w75 h91 gs1de\"><div class=\"t m0 x70 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">913</span> </div></div><div class=\"c w74 h91 gs1df\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">1 031 </div></div><div class=\"c w75 h91 gs1e0\"><div class=\"t m0 x70 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">380</span> </div></div><div class=\"c w78 h91 gs1e1\"><div class=\"t m0 x9e h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">(1 031) </div></div><div class=\"c w4f h91 gs1e2\"><div class=\"t m0 xa1 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">94</span> </div></div><div class=\"c w77 h91 gs1e3\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">4 118 </div></div><div class=\"c w72 h3a gs1e4\"><div class=\"t m0 x11 h6 ye0 ff1 fs4 fc2 sc0 ls0 ws0\">Dane produkcyjne i kosztowe </div></div><div class=\"c w73 h3a gs1e5\"><div class=\"t m0 x96 h6 ye0 ff1 fs4 fc2 sc0 ls0 ws0\">od 01.01.2022 do 31.12.2022 </div></div><div class=\"c w72 h15 gs1e6\"><div class=\"t m0 x11 h6 y58 ff3 fs4 fc0 sc0 ls0 ws0\">Mied\u017a p\u0142atna (tys. t)<span class=\"ff2\"> </span></div></div><div class=\"c w74 h15 gs1e7\"><div class=\"t m0 x33 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> 586,0 </div></div><div class=\"c w75 h15 gs1e8\"><div class=\"t m0 x3f h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> 56,2 </div></div><div class=\"c w74 h15 gs1e9\"><div class=\"t m0 x70 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">90,8 </div></div><div class=\"c w72 h90 gs1ea\"><div class=\"t m0 x11 h6 y4cb ff2 fs4 fc0 sc0 ls0 ws0\">Molibden (mln <span class=\"ff3\">funt\u00f3w)</span> </div></div><div class=\"c w74 h90 gs1eb\"><div class=\"t m0 xd h6 y4cb ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 h90 gs1ec\"><div class=\"t m0 x2f h6 y4cb ff2 fs4 fc0 sc0 ls0 ws0\"> 0,1 </div></div><div class=\"c w74 h90 gs1ed\"><div class=\"t m0 x0 h6 y4cb ff2 fs4 fc0 sc0 ls0 ws0\">2,9 </div></div><div class=\"c w72 h15 gs1ee\"><div class=\"t m0 x11 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">Srebro (t) </div></div><div class=\"c w74 h15 gs1ef\"><div class=\"t m0 x42 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">1 298,4 </div></div><div class=\"c w75 h15 gs1f0\"><div class=\"t m0 x2f h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> 2,0 </div></div><div class=\"c w74 h15 gs1f1\"><div class=\"t m0 x3f h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> 26,7 </div></div><div class=\"c w72 h15 gs1f2\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">TPM (tys. troz) </div></div><div class=\"c w74 h15 gs1f3\"><div class=\"t m0 x70 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">87,3 </div></div><div class=\"c w75 h15 gs1f4\"><div class=\"t m0 x70 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">55,9 </div></div><div class=\"c w74 h15 gs1f5\"><div class=\"t m0 x3f h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\"> 34,3 </div></div><div class=\"c w72 h91 gs1f6\"><div class=\"t m0 x11 h6 y42b ff3 fs4 fc0 sc0 ls0 ws0\">Koszt got\u00f3wkowy produkcji miedzi <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h6 y58 ff3 fs4 fc0 sc0 ls0 ws0\">p\u0142atnej (C1)   (USD/funt    PLN/funt)**<span class=\"ff2\"> </span></div></div><div class=\"c w74 h91 gs1f7\"><div class=\"t m0 x23 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">2,38   10,62 </div></div><div class=\"c w75 h91 gs1f8\"><div class=\"t m0 xf h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">2,14   9,57 </div></div><div class=\"c w74 h91 gs1f9\"><div class=\"t m0 xf h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">1,50   6,69 </div></div><div class=\"c w72 h79 gs1fa\"><div class=\"t m0 x11 h6 yf7 ff1 fs4 fc2 sc0 ls0 ws0\">Wynik segmentu - skorygowana EBITDA </div></div><div class=\"c w74 h79 gs1fb\"><div class=\"t m0 x6d h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">5 470 </div></div><div class=\"c w75 h79 gs1fc\"><div class=\"t m0 x6d h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">1 089 </div></div><div class=\"c w74 h79 gs1fd\"><div class=\"t m0 x6d h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">2 190 </div></div><div class=\"c w75 h79 gs1fe\"><div class=\"t m0 x70 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">275</span> </div></div><div class=\"c w78 h79 gs1ff\"><div class=\"t m0 x9f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4f h79 gs200\"><div class=\"t m0 x63 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h79 gs201\"><div class=\"t m0 x6d h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">9 024 </div></div><div class=\"c w72 h7a gs202\"><div class=\"t m0 x11 h6 yf7 ff4 fs4 fc2 sc0 ls0 ws0\">Mar\u017ca EBITDA***<span class=\"ff1\"> </span></div></div><div class=\"c w74 h7a gs203\"><div class=\"t m0 x70 h6 yf7 ff1 fs4 fc0 sc0 ls34 ws0\">19%<span class=\"ls0\"> </span></div></div><div class=\"c w75 h7a gs204\"><div class=\"t m0 x70 h6 yf7 ff1 fs4 fc0 sc0 ls34 ws0\">34%<span class=\"ls0\"> </span></div></div><div class=\"c w74 h7a gs205\"><div class=\"t m0 x70 h6 yf7 ff1 fs4 fc0 sc0 ls34 ws0\">55%<span class=\"ls0\"> </span></div></div><div class=\"c w75 h7a gs206\"><div class=\"t m0 x0 h6 yf7 ff1 fs4 fc0 sc0 ls34 ws0\">2%<span class=\"ls0\"> </span></div></div><div class=\"c w78 h7a gs207\"><div class=\"t m0 x9f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4f h7a gs208\"><div class=\"t m0 x63 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h7a gs209\"><div class=\"t m0 x70 h6 yf7 ff1 fs4 fc0 sc0 ls34 ws0\">24%<span class=\"ls0\"> </span></div></div><div class=\"c w42 h4b gs165\"><div class=\"t m0 x5 h16 y4d1 ff6 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">* 55% udzia\u0142u Grupy Kapita\u0142owej w danych finansowych i produkcyjnych Sierra Gorda S.C.M.</span> </div><div class=\"t m0 x5 h16 y4d2 ff5 fs4 fc0 sc0 ls0 ws0\">** <span class=\"_ _0\"> </span>Jednostkowy <span class=\"_ _0\"> </span>got\u00f3wkowy <span class=\"_ _f\"> </span>koszt <span class=\"_ _0\"> </span>produkcji <span class=\"_ _0\"> </span>miedzi <span class=\"_ _0\"> </span>p\u0142atnej <span class=\"_ _0\"> </span>uwzgl\u0119dniaj\u0105cy <span class=\"_ _0\"> </span>koszty <span class=\"_ _f\"> </span>wydobycia <span class=\"_ _0\"> </span>i <span class=\"_ _0\"> </span>przerobu <span class=\"_ _0\"> </span>urobku, <span class=\"_ _0\"> </span>koszty <span class=\"_ _f\"> </span>transportu, <span class=\"_ _0\"> </span>podatek <span class=\"_ _0\"> </span>od <span class=\"_ _0\"> </span>wydobycia <span class=\"_ _0\"> </span>niekt\u00f3rych <span class=\"_ _0\"> </span>kopalin, <span class=\"_ _f\"> </span>koszty <span class=\"_ _0\"> </span>adminis<span class=\"_ _3\"></span>tracyjne <span class=\"_ _0\"> </span>fazy <span class=\"_ _0\"> </span>g\u00f3rniczej <span class=\"_ _f\"> </span>oraz <span class=\"_ _0\"> </span>premi\u0119 <span class=\"_ _0\"> </span>przerobow\u0105 <span class=\"_ _0\"> </span>hutniczo<span class=\"ff6\">-</span>rafinacyjn\u0105 <span class=\"_ _0\"> </span>(TC/RC)<span class=\"ff6\"> </span></div><div class=\"t m0 x5 h16 y4d3 ff5 fs4 fc0 sc0 ls0 ws0\">pomniejszony <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>odukt\u00f3w <span class=\"_ _3\"></span>ubocznych.<span class=\"ff6\"> <span class=\"_ _f\"></span>Koszt <span class=\"_ _3\"></span>C1 <span class=\"_ _3\"></span>od</span>noszony <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>do <span class=\"_ _3\"></span>miedzi <span class=\"_ _f\"></span>p\u0142atnej <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>konce<span class=\"_ _3\"></span>ntracie <span class=\"_ _3\"></span>w\u0142asnym <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>przypadku <span class=\"_ _3\"></span>segm<span class=\"_ _3\"></span>entu <span class=\"_ _3\"></span>KGHM <span class=\"_ _3\"></span>Polska <span class=\"_ _3\"></span>Mied\u017a <span class=\"_ _3\"></span>S.A. <span class=\"_ _f\"></span>oraz <span class=\"_ _3\"></span>miedzi <span class=\"_ _f\"></span>p\u0142atnej <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>odu<span class=\"_ _3\"></span>ktach <span class=\"_ _3\"></span>ko\u0144cowych <span class=\"_ _3\"></span>poszczeg\u00f3lnych <span class=\"_ _3\"></span>kopal\u0144 <span class=\"_ _3\"></span>seg<span class=\"ff6\">mentu <span class=\"_ _f\"></span>KGHM <span class=\"_ _3\"></span>International <span class=\"_ _3\"></span>Ltd. </span></div><div class=\"t m0 x5 h16 y4d4 ff6 fs4 fc0 sc0 ls0 ws0\">i segmentu Sierra Gorda S.C.M. Koszt C1 w PLN/funt <span class=\"ff5\">zosta\u0142 obliczony wg kursu \u015bredniego NBP (\u015brednia arytmetyczna z dziennych notowa\u0144 wg tabel NBP).</span> </div><div class=\"t m0 x5 h16 y4d5 ff6 fs4 fc0 sc0 ls8 ws0\">*** <span class=\"ls0\">Stosunek skorygowanej E<span class=\"ff5\">BITDA do przychod\u00f3w z um\u00f3w z klientami. Na potrzeby kalkulacji mar\u017cy EBITDA Grupy Kapita\u0142owej (</span><span class=\"ls38\">23</span><span class=\"ff5\">%<span class=\"_ _3\"></span>) sk<span class=\"_ _4\"></span>onsolidowane przychody z um\u00f3w z klientami powi\u0119kszone zosta\u0142y o przychody z um\u00f3w z klientami segmentu Si<span class=\"_ _3\"></span><span class=\"ff6\">erra Gorda S.C.M. [8 865 / </span></span></span></div><div class=\"t m0 x5 h16 y4d6 ff6 fs4 fc0 sc0 ls0 ws0\">(33 847 <span class=\"ls34\">+ </span>3 974) * 100] </div><div class=\"t m0 x5 h16 y4d7 ff5 fs4 fc0 sc0 ls0 ws0\">**** Korekty wynikaj\u0105 z eliminacji konsolidacyjnych i danych finansowych sp\u00f3\u0142ek nieprzypisanych do \u017cadnego segmentu.<span class=\"ff6\"> </span></div></div>Uzgodnienie EBITDA skorygowana od 01.01.2023 do 31.12.2023 KGHM <span class=\"ls0\"> </span>Polska Mied\u017a <span class=\"ff1\">S.A. </span> <span class=\"ls33\">KGHM </span>INTERNATIONAL LTD. Pozosta\u0142e <span class=\"ff1\"> </span>segmenty Korekty konsolidacyjne* Skonsolidowane  sprawozdanie  finansowe Sierra Gorda  S.C.M. ** Skorygowana EBITDA (suma segment\u00f3w)<span class=\"ff1\"> </span>1 2 3 4 5 (1+2+3+4) 6 7 (5+6-<span class=\"ls34\">4)</span> Zysk / (Strata) netto (1 153) (1 120)  <span class=\"ls34\">28</span> (1 446) (3 691)  <span class=\"ls34\">68</span> [-]  <span class=\"ff3 fc0\">Wynik z zaanga\u017cowania we wsp\u00f3lne <span class=\"ff2\"> </span></span>       <span class=\"ff3\">przedsi\u0119wzi\u0119cia</span> -  <span class=\"ls8\">698</span> - -  <span class=\"ls8\">698</span> - [-]  <span class=\"ff3 fc0\">Podatek dochodowy bie\u017c\u0105cy,<span class=\"ff2\"> </span></span>     <span class=\"ff3\">odroczony i g\u00f3rniczy***</span> ( 123)  <span class=\"ls8\">250</span> ( 48) ( 170) ( 91) ( 150) [-]  <span class=\"ff3 fc0\">Amortyzacja uj\u0119ta w kosztach <span class=\"ff2\">rodzajowych </span></span>(1 675) ( 706) ( 295)  <span class=\"ls8\">35</span> (2 641) ( 770) [-]  <span class=\"fc0\">Przychody i (koszty) finansowe </span> <span class=\"ls8\">120</span> (1 028) ( 51) 1 118  <span class=\"ls8\">159</span> ( 778) [-]  <span class=\"ff3 fc0\">Pozosta\u0142e przychody i (koszty) operacyjne<span class=\"ff2\"> </span></span>( 230) ( 185)  <span class=\"ls8\">63</span> (2 465) (2 817) ( 37) [-]  <span class=\"ff3 fc0\">(Straty)/odwr\u00f3cenie strat z tytu\u0142u<span class=\"ff2\"> </span></span>     <span class=\"ff3\">utraty warto\u015bci aktyw\u00f3w trwa\u0142ych uj\u0119te </span>      w kosztach podstawowej       <span class=\"ff3\">dzia\u0142alno\u015bci operacyjnej</span> (2 808) ( 7)  2  <span class=\"ls8\">88</span> (2 725)  <span class=\"ls8\">219</span> Wynik segmentu - skorygowana EBITDA 3 563 ( 142)  <span class=\"ls34\">357</span> ( 52) 3 726 1 584 5 362 Uzgodnienie EBITDA skorygowana od 01.01.2022 do 31.12.2022 KGHM <span class=\"ls0\"> </span>Polska Mied\u017a S.A.<span class=\"ff1\"> </span> <span class=\"ls33\">KGHM </span>INTERNATIONAL LTD. Pozosta\u0142e <span class=\"ff1\"> </span>segmenty Korekty konsolidacyjne* Skonsolidowane  sprawozdanie  finansowe Sierra Gorda  S.C.M. ** Skorygowana EBITDA (suma <span class=\"ff4\">segment\u00f3w)</span> 1 2 3 4 5 (1+2+3+4) 6 7 (5+6-<span class=\"ls34\">4)</span> Zysk / (Strata) netto 3 533  <span class=\"ls34\">900</span> ( 51)  <span class=\"ls34\">392</span> 4 774  <span class=\"ls34\">239</span> [-]  <span class=\"ff3 fc0\">Wynik z zaanga\u017cowania we wsp\u00f3lne <span class=\"ff2\"> </span></span>       <span class=\"ff3\">przedsi\u0119wzi\u0119cia</span> - 1 455 - - 1 455 - [-]  <span class=\"ff3 fc0\">Podatek dochodowy bie\u017c\u0105cy, <span class=\"ff2\"> </span></span>     <span class=\"ff3\">odroczony i g\u00f3rniczy***</span> (1 463) ( 122) ( 36) ( 94) (1 715) ( 177) [-]  <span class=\"ff3 fc0\">Amortyzacja uj\u0119ta w kosztach rodzajowych<span class=\"ff2\"> </span></span>(1 504) ( 656) ( 274)  <span class=\"ls8\">36</span> (2 398) ( 937) [-]  <span class=\"fc0\">Przychody i (koszty) finansowe </span>( 269) (1 033) ( 45) 1 075 ( 272) ( 823) [-]  <span class=\"ff3 fc0\">Pozosta\u0142e przychody i (koszty) operacyjne<span class=\"ff2\"> </span></span>1 299  <span class=\"ls8\">203</span>  <span class=\"ls8\">28</span> ( 568)  <span class=\"ls8\">962</span> ( 14) [-]  <span class=\"ff3 fc0\">(Straty)/odwr\u00f3cenie strat z tytu\u0142u<span class=\"ff2\"> </span></span>     <span class=\"ff3\">utraty warto\u015bci aktyw\u00f3w trwa\u0142ych uj\u0119te </span>      w kosztach podstawowej       <span class=\"ff3\">dzia\u0142alno\u015bci operacyjnej</span> - ( 36)  1 ( 45) ( 80) - Wynik segmentu - skorygowana EBITDA 5 470 1 089  <span class=\"ls34\">275</span> ( 12) 6 822 2 190 9 024 * <span class=\"ff5 ls0\">Korekty wynikaj\u0105 z eliminacji konsolidacyjnych i danych finansowych sp\u00f3\u0142ek nieprzypisanych do \u017cadnego segmentu.<span class=\"ff6\"> </span></span>** 55% udzia\u0142u Grupy Kapita\u0142owej w danych finansowych Sierra Gorda S.C.M.<span class=\"ff6\"> </span>*** Podatek g\u00f3rniczy dotyczy tylko segmentu Sierra Gorda S.C.M.<span class=\"ff6\"> </span>Szczeg\u00f3\u0142owe <span class=\"_ _f\"></span>om\u00f3wienie <span class=\"_ _f\"></span>wynik\u00f3w <span class=\"_ _f\"></span>poszczeg\u00f3lnych <span class=\"_ _0\"></span>segmen<span class=\"_ _4\"></span>t\u00f3w <span class=\"_ _f\"></span>zosta\u0142o <span class=\"_ _0\"></span>zaprezentowan<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>Sprawozdaniu <span class=\"_ _f\"></span>Zarz\u0105du <span class=\"_ _f\"></span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>dzia\u0142alno\u015bci <span class=\"_ _f\"></span>KGHM <span class=\"_ _0\"></span>Polska <span class=\"_ _f\"></span>M<span class=\"_ _3\"></span>ied\u017a <span class=\"_ _f\"></span>S.A. <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>Grupy <span class=\"_ _0\"></span>Kapita\u0142owej <span class=\"_ _f\"></span>KGHM <span class=\"_ _0\"></span>Polska<span class=\"_ _4\"></span> Mie<span class=\"ff3\">d\u017a S.A. w 20<span class=\"_ _4\"></span>2<span class=\"ff2\">3 r. </span>w <span class=\"_ _4\"></span>rozdzia\u0142ach:<span class=\"ff2\"> </span></span>-<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">segment KGHM Polska <span class=\"_ _4\"></span>Mied\u017a S.A<span class=\"_ _4\"></span>. w rozdziale 8,<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">segment KGHM INTER<span class=\"_ _4\"></span>NATIONAL<span class=\"_ _4\"></span> LTD. w rozdziale 9<span class=\"_ _4\"></span>, </span></span>-<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">segment Sierra Gorda <span class=\"_ _4\"></span>S.C.M. w rozdzia<span class=\"_ _4\"></span>le 10. </span></span>Nota 2.3 <span class=\"ff4\">Przych<span class=\"_ _4\"></span>ody z um\u00f3w z <span class=\"_ _4\"></span>klientami Grupy <span class=\"_ _4\"></span>Kapit<span class=\"_ _4\"></span>a\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 wed\u0142ug <span class=\"_ _4\"></span><span class=\"ff1\">asortymentu<span class=\"_ _4\"></span> </span></span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>W <span class=\"_ _10\"> </span>przychodach <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>um\u00f3w <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>klientami <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>sprawozdaniu <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>ujmowane <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _10\"> </span>przychody <span class=\"_ _10\"> </span>powstaj\u0105ce <span class=\"_ _10\"> </span>ze <span class=\"_ _10\"> </span>zwyk\u0142ej <span class=\"_ _10\"> </span>dzia\u0142alno\u015bci operacyjnej Grup<span class=\"_ _4\"></span>y, tj. prz<span class=\"_ _4\"></span>ychody z<span class=\"_ _4\"></span>e sprzeda\u017cy produk<span class=\"_ _4\"></span>t\u00f3w, towar<span class=\"_ _4\"></span>\u00f3w i m<span class=\"_ _4\"></span>ateria\u0142\u00f3w.<span class=\"ff2\"> </span>Grupa <span class=\"_ _2\"> </span>generuje <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>g\u0142\u00f3wnie  ze <span class=\"_ _2\"> </span>sprzeda\u017cy: <span class=\"_ _2\"> </span>miedzi, <span class=\"_ _2\"> </span>srebra <span class=\"_ _2\"> </span>i <span class=\"_ _12\"> </span>z\u0142ota. <span class=\"_ _2\"> </span>Pozosta\u0142e <span class=\"_ _12\"> </span>mniejsz<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>strumienie <span class=\"_ _2\"> </span>przychod\u00f3w <span class=\"_ _2\"> </span>pochodz\u0105 ze<span class=\"ls0\"> <span class=\"ff3\">sprzeda\u017cy us\u0142ug (w t<span class=\"_ _3\"></span>ym dystry<span class=\"_ _4\"></span>bucji energii elektrycznej i <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span>nych medi\u00f3w oraz us\u0142ug <span class=\"_ _3\"></span>bud<span class=\"_ _4\"></span>owy kopal\u0144) <span class=\"_ _3\"></span>oraz pozosta\u0142ych produkt\u00f3<span class=\"_ _4\"></span>w </span></span>(w tym energii <span class=\"_ _4\"></span>elektryczn<span class=\"_ _4\"></span>ej), towa<span class=\"_ _4\"></span>r\u00f3w i materia\u0142\u00f3w (w tym stali <span class=\"_ _4\"></span>i ropy na<span class=\"_ _4\"></span>ftowej i j<span class=\"_ _4\"></span>ej pochodnych<span class=\"_ _4\"></span>).<span class=\"ff2\"> </span>Grupa  ujmuje <span class=\"_ _2\"> </span>przychody  z <span class=\"_ _12\"> </span>um\u00f3w  z <span class=\"_ _12\"> </span>klientami  w <span class=\"_ _12\"> </span>momen<span class=\"_ _4\"></span>cie  spe\u0142nienia <span class=\"_ _2\"> </span>przez  Grup\u0119  zob<span class=\"_ _4\"></span>owi\u0105zania<span class=\"_ _4\"></span>  do  wykonan<span class=\"_ _4\"></span>ia  \u015bwiadcz<span class=\"_ _4\"></span>enia<span class=\"_ _4\"></span>, poprzez  przekazanie  przyr<span class=\"_ _4\"></span>zeczoneg<span class=\"_ _4\"></span>o  towaru  lub  us\u0142ugi  naby<span class=\"_ _4\"></span>wcy,  gdzie  przekazani<span class=\"_ _4\"></span>e  to  stanowi  jedno<span class=\"_ _4\"></span>cze\u015bnie  uzyskani<span class=\"_ _4\"></span>e  przez nabywc\u0119 <span class=\"_ _10\"> </span>kontroli <span class=\"_ _10\"> </span>nad <span class=\"_ _11\"> </span>tym <span class=\"_ _10\"> </span>sk\u0142adnikiem <span class=\"_ _10\"> </span>aktyw\u00f3w, <span class=\"_ _10\"> </span>tj. <span class=\"_ _10\"> </span>zdolno\u015bci <span class=\"_ _10\"> </span>do <span class=\"_ _11\"> </span>bezpo\u015bredn<span class=\"_ _4\"></span>iego <span class=\"_ _10\"> </span>rozporz\u0105dza<span class=\"_ _4\"></span>nia <span class=\"_ _10\"> </span>przekazanym <span class=\"_ _10\"> </span>sk\u0142adnikiem<span class=\"_ _4\"></span> aktyw\u00f3w <span class=\"_ _0\"></span>i <span class=\"_ _1\"> </span>uzyskiwania <span class=\"_ _1\"> </span>z <span class=\"_ _0\"> </span>niego <span class=\"_ _1\"> </span>zasadniczo <span class=\"_ _1\"> </span>wszystkich <span class=\"_ _0\"></span>pozosta\u0142ych <span class=\"_ _0\"></span>korzy\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>zdolno\u015bci <span class=\"_ _0\"> </span>do <span class=\"_ _1\"> </span>niedopuszczania <span class=\"_ _0\"></span>innych <span class=\"_ _1\"> </span>jednoste<span class=\"_ _4\"></span>k do<span class=\"ls0\"> <span class=\"ff3\">rozporz\u0105dzania<span class=\"_ _4\"></span> sk\u0142adnikiem <span class=\"_ _4\"></span>aktyw\u00f3w i uzyskiwania<span class=\"_ _4\"></span> z niego k<span class=\"_ _4\"></span>orzy\u015bci. <span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></span>Jako <span class=\"_ _1\"> </span>zobowi\u0105zanie <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>wykonania <span class=\"_ _0\"> </span>\u015bwiadczenia <span class=\"_ _1\"> </span>Grupa <span class=\"_ _1\"> </span>ro<span class=\"_ _3\"></span>zp<span class=\"_ _4\"></span>oznaje <span class=\"_ _1\"> </span>ka\u017cde, <span class=\"_ _1\"> </span>zawarte <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>umowie <span class=\"_ _1\"> </span>przyrzeczenie <span class=\"_ _0\"> </span>przekazania <span class=\"_ _1\"> </span>klientowi towaru <span class=\"_ _3\"></span>lub us\u0142ugi, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>o\u017cna wyo<span class=\"_ _3\"></span>dr\u0119bni\u0107,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lub grupy <span class=\"_ _3\"></span>wyodr\u0119bniony<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>towar\u00f3w lub <span class=\"_ _3\"></span>us\u0142ug, kt\u00f3re <span class=\"_ _3\"></span>s\u0105<span class=\"_ _3\"></span><span class=\"ff2\"> zasa<span class=\"_ _4\"></span>dniczo <span class=\"_ _3\"></span>takie same <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>w taki </span>sam spos\u00f3b <span class=\"_ _3\"></span>przekazywa<span class=\"_ _4\"></span>ne klientowi. Dla ka\u017cdego zobowi\u0105zania do <span class=\"_ _3\"></span>wyk<span class=\"_ _4\"></span>onania \u015bwiadczenia, Grupa ustala (na <span class=\"_ _3\"></span>podstawie warunk\u00f3w<span class=\"_ _4\"></span> umownych), <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>b\u0119dzie <span class=\"_ _3\"></span>je <span class=\"_ _f\"></span>realizowa\u0107 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>miar\u0119 <span class=\"_ _f\"></span>up\u0142ywu <span class=\"_ _3\"></span>czasu <span class=\"_ _3\"></span>lub <span class=\"_ _3\"></span>czy <span class=\"_ _f\"></span>spe\u0142ni <span class=\"_ _f\"></span>je<span class=\"_ _3\"></span><span class=\"ff2\"> w </span>okre<span class=\"_ _4\"></span>\u015blonym <span class=\"_ _3\"></span>momencie.<span class=\"ff2\"> <span class=\"_ _3\"></span></span>W <span class=\"_ _f\"></span>szczeg\u00f3lno\u015bci <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>um\u00f3w na sprzeda\u017c miedzi, srebra i z\u0142ota ka\u017cda <span class=\"_ _3\"></span>jednostka miary przekazanego towaru (np. 1 tona miedzi lub 1 kg <span class=\"_ _3\"></span>srebra) stanowi odr\u0119<span class=\"_ _3\"></span><span class=\"ff2\">bne </span>zobowi\u0105zanie do wykonania \u015bwiadczenia. W zwi\u0105zku z <span class=\"_ _3\"></span>tym,<span class=\"_ _4\"></span> dla <span class=\"_ _3\"></span>ka\u017c<span class=\"_ _4\"></span>dej sprzeda\u017cy lub <span class=\"_ _3\"></span>wysy<span class=\"_ _4\"></span>\u0142ki produkt\u00f3w, ob<span class=\"_ _3\"></span>ejmuj\u0105cej wielokro<span class=\"_ _4\"></span>tno\u015b\u0107<span class=\"_ _4\"></span> jednostki <span class=\"_ _2\"> </span>miary <span class=\"_ _2\"> </span>przekazanego <span class=\"_ _2\"> </span>produktu, <span class=\"_ _2\"> </span>kt\u00f3ra <span class=\"_ _2\"> </span>jest  realiz<span class=\"_ _4\"></span>owana <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>tym  sam<span class=\"_ _4\"></span>ym <span class=\"_ _2\"> </span>czasie, <span class=\"_ _2\"> </span>Grupa <span class=\"_ _2\"> </span>wype\u0142nia  sw<span class=\"_ _4\"></span>oje <span class=\"_ _2\"> </span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>do wykonania <span class=\"_ _f\"></span>\u015bwiadczenia <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>ujmuje <span class=\"_ _f\"></span>przych\u00f3d, <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>tym <span class=\"_ _0\"></span>samym <span class=\"_ _3\"></span>mo<span class=\"_ _3\"></span>men<span class=\"_ _4\"></span>cie. <span class=\"_ _f\"></span>Zobowi\u0105zanie <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>wykonanie <span class=\"_ _f\"></span>\u015bwiadczenia <span class=\"_ _f\"></span>spe\u0142niane<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span>jest </span>przez <span class=\"_ _3\"></span>Grup\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>taki <span class=\"_ _3\"></span>sam <span class=\"_ _f\"></span>spos\u00f3b <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>odniesieniu <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>osta\u0142ych <span class=\"_ _3\"></span>produkt\u00f3w <span class=\"_ _3\"></span>Grupy, <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>jak: <span class=\"_ _f\"></span>o\u0142\u00f3w, <span class=\"_ _3\"></span>s\u00f3<span class=\"_ _3\"></span>l, <span class=\"_ _3\"></span>stal, <span class=\"_ _3\"></span>ropa <span class=\"_ _3\"></span>naft<span class=\"_ _3\"></span>owa<span class=\"_ _3\"></span><span class=\"ff2 ls39\">, </span>materia\u0142y strza\u0142<span class=\"_ _4\"></span>owe, masz<span class=\"_ _4\"></span>yny g\u00f3rnicz<span class=\"_ _4\"></span>e, dodatki do pa<span class=\"_ _4\"></span>liw oraz <span class=\"_ _4\"></span>pozosta\u0142e pr<span class=\"_ _4\"></span>odukty.<span class=\"ff2\"> </span>Poniewa\u017c <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>wi\u0119kszo\u015bci <span class=\"_ _0\"> </span>t<span class=\"_ _3\"></span>ransakc<span class=\"_ _4\"></span>ji <span class=\"_ _1\"> </span>sprzeda\u017cy<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>po <span class=\"_ _1\"> </span>dokonaniu <span class=\"_ _1\"> </span>wysy\u0142ki <span class=\"_ _1\"> </span>przyrzeczone<span class=\"_ _4\"></span>go <span class=\"_ _1\"> </span>produktu <span class=\"_ _1\"> </span>lub <span class=\"_ _1\"> </span>towaru <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>przekazaniu <span class=\"_ _0\"></span>nad <span class=\"_ _1\"> </span>nim kontroli <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>bezwarunko<span class=\"_ _4\"></span>we <span class=\"_ _3\"></span>prawo <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>ynagrodzenia od<span class=\"_ _3\"></span> <span class=\"ff3\">klienta, <span class=\"_ _3\"></span>gdy\u017c <span class=\"_ _3\"></span>jedynym warunkiem <span class=\"_ _3\"></span>jego <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>jest<span class=\"_ _4\"></span> </span>up\u0142yw czasu, Grupa ujmuje nale\u017cne jej wynagrodzenie z tytu\u0142u um\u00f3w z<span class=\"ff2\"> </span>klientami jako nale\u017cno\u015b\u0107 i tym samym Grupa nie <span class=\"_ _3\"></span>rozpozna<span class=\"_ _4\"></span>je aktyw\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u wykonania  <span class=\"_ _4\"></span>umowy<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>W <span class=\"_ _1\"> </span>kontraktach <span class=\"_ _0\"></span>handlowych, <span class=\"_ _1\"> </span><span class=\"ff3\">w <span class=\"_ _1\"> </span>kt\u00f3rych <span class=\"_ _1\"> </span>wype\u0142nienie <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>do <span class=\"_ _1\"> </span>wykonania <span class=\"_ _1\"> </span>\u015bwiadczenia <span class=\"_ _0\"></span>zachodzi <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>okre\u015blonym <span class=\"_ _0\"> </span>momencie</span> czasu, <span class=\"_ _3\"></span>Grupa st<span class=\"_ _3\"></span>osuje <span class=\"_ _3\"></span>r\u00f3\u017cne <span class=\"_ _3\"></span>war<span class=\"_ _4\"></span>unki<span class=\"ff2\"> <span class=\"_ _3\"></span></span>p\u0142atno\u015bci <span class=\"_ _3\"></span>obejmuj\u0105ce <span class=\"_ _3\"></span>zar\u00f3wno <span class=\"_ _3\"></span>przedp<span class=\"_ _4\"></span>\u0142aty <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>kilku <span class=\"_ _3\"></span>dni <span class=\"_ _3\"></span>przed <span class=\"_ _3\"></span>dostaw\u0105 <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>i<span class=\"ff2\"> odroczone <span class=\"_ _3\"></span>terminy<span class=\"_ _4\"></span> </span>p\u0142atno\u015bci do <span class=\"_ _3\"></span>120 dni, przy czym <span class=\"_ _3\"></span>odroczone terminy p\u0142atno\u015bci nie <span class=\"_ _3\"></span>dotycz\u0105 srebra. Terminy <span class=\"_ _3\"></span>p\u0142atno\u015b<span class=\"_ _4\"></span>ci uzale\u017cnione s\u0105 <span class=\"_ _3\"></span>od o<span class=\"_ _3\"></span>cen<span class=\"_ _4\"></span>y ryz<span class=\"_ _3\"></span><span class=\"ff2\">yka </span>kredytowego <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>dbiorcy <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>mo\u017cliwo\u015bci <span class=\"_ _0\"></span>zabezpieczenia <span class=\"_ _f\"></span>nale\u017cno\u015b<span class=\"_ _4\"></span>ci. <span class=\"_ _0\"></span>P\u0142atno\u015b\u0107 <span class=\"_ _f\"></span>wynagrodzenia <span class=\"_ _f\"></span>staje <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _0\"></span>wymagalna, <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>zale\u017cno\u015bci <span class=\"_ _f\"></span>od warunk\u00f3w  umownych,<span class=\"_ _4\"></span>  tj. <span class=\"_ _19\"> </span>przed  zrealizowaniem  przez  Grup\u0119  dostawy  (przedp\u0142ata<span class=\"ff2\">) <span class=\"_ _19\"> </span>lub <span class=\"_ _10\"> </span></span>po  wype\u0142nieniu  przez  Grup\u0119  swojeg<span class=\"_ _4\"></span>o zobowi\u0105zania <span class=\"_ _15\"> </span>do <span class=\"_ _c\"> </span>wykonania <span class=\"_ _15\"> </span>\u015bwiadczenia<span class=\"ff2\">. <span class=\"_ _14\"> </span></span>Je\u017celi <span class=\"_ _14\"> </span>Grupa<span class=\"ff2\"> <span class=\"_ _14\"> </span></span>otrzymuje <span class=\"_ _14\"> </span>wynagrodzenie <span class=\"_ _15\"> </span>od <span class=\"_ _14\"> </span>klienta <span class=\"_ _14\"> </span>przed <span class=\"_ _14\"> </span>wype\u0142nieniem <span class=\"_ _14\"> </span>swojeg<span class=\"_ _4\"></span>o zobowi\u0105zania <span class=\"_ _2\"> </span>do  wykonania <span class=\"_ _2\"> </span>\u015bwiadczenia,  ujm<span class=\"_ _4\"></span>uje  je <span class=\"_ _2\"> </span>jako  zobowi\u0105<span class=\"_ _4\"></span>zanie <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u  um<span class=\"_ _4\"></span>owy.  Na<span class=\"_ _4\"></span>tomiast <span class=\"_ _2\"> </span>w  przypadk<span class=\"_ _4\"></span>u <span class=\"_ _12\"> </span>odroczonych<span class=\"_ _4\"></span> termin\u00f3w <span class=\"_ _10\"> </span>p\u0142atno\u015bci, <span class=\"_ _11\"> </span>Grupa <span class=\"_ _10\"> </span>ujmuje <span class=\"_ _11\"> </span>wymagalne <span class=\"_ _10\"> </span>od <span class=\"_ _11\"> </span>klienta <span class=\"_ _11\"> </span>wynagrodzeni<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>jako <span class=\"_ _11\"> </span>nale\u017cno\u015b\u0107, <span class=\"_ _10\"> </span>dopiero <span class=\"_ _11\"> </span>po <span class=\"_ _11\"> </span>przekazaniu <span class=\"_ _10\"> </span>klientowi<span class=\"_ _4\"></span> przyrzeczonych <span class=\"_ _4\"></span>produkt\u00f3w <span class=\"_ _4\"></span>i wystawieniu <span class=\"_ _4\"></span>faktury.<span class=\"ff2\"> </span>Ponadto, <span class=\"_ _0\"></span>p<span class=\"ff3\">rzychody <span class=\"_ _1\"> </span>ze <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _0\"> </span>us\u0142<span class=\"_ _3\"></span>ug <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>wyniku <span class=\"_ _0\"></span>finansowym <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>miar\u0119 <span class=\"_ _1\"> </span>up\u0142ywu <span class=\"_ _0\"></span>czasu, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>spe\u0142niony <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>jeden </span>z <span class=\"ff3\">nast\u0119puj\u0105cych wa<span class=\"_ _4\"></span>runk\u00f3w:<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">klient <span class=\"_ _0\"></span>jednocze\u015bnie <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>trzymuj<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>czerpie <span class=\"_ _1\"> </span>korzy\u015bci <span class=\"_ _f\"></span>ekonomiczne <span class=\"_ _0\"></span>p\u0142yn\u0105ce <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>\u015bwiadczenia <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>miar\u0119 <span class=\"_ _0\"> </span>jak <span class=\"_ _1\"> </span>wykonuje <span class=\"_ _0\"></span>ona <span class=\"_ _0\"></span>swoje </span></span>zobowi\u0105zanie, lub<span class=\"_ _4\"></span><span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">w  wyniku <span class=\"_ _10\"> </span>spe\u0142nienia  zobowi\u0105zania<span class=\"_ _4\"></span>  przez <span class=\"_ _10\"> </span>Grup\u0119 <span class=\"_ _10\"> </span>powstaje  lub  zostaje <span class=\"_ _10\"> </span>ulepszony  sk\u0142adnik  aktyw\u00f3w  (np. <span class=\"_ _10\"> </span>produkcja  w<span class=\"_ _3\"></span><span class=\"ff2\"> toku), </span></span></span>a <span class=\"ff3\">kontrol\u0119 nad tym <span class=\"_ _4\"></span>sk\u0142adnikiem <span class=\"_ _6\"></span>w miar\u0119 jego powstawania lub <span class=\"_ _4\"></span>ulepszania,<span class=\"_ _4\"></span> sprawuje kli<span class=\"_ _4\"></span>ent, lub<span class=\"ff2\"> </span></span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">w wyniku spe\u0142nienia <span class=\"_ _4\"></span>zobowi\u0105zan<span class=\"_ _4\"></span>ia przez <span class=\"_ _4\"></span>Grup\u0119 powstaje sk\u0142adnik<span class=\"_ _4\"></span> aktyw\u00f3w, kt\u00f3ry <span class=\"_ _4\"></span>nie ma alternaty<span class=\"_ _4\"></span>wnego zastosowa<span class=\"_ _4\"></span>nia dla Grup<span class=\"_ _4\"></span>y </span></span>i jednocze\u015bnie Grup<span class=\"_ _4\"></span>ie przys<span class=\"_ _4\"></span>\u0142uguje egzekw<span class=\"_ _4\"></span>owalne praw<span class=\"_ _4\"></span>o do zap\u0142<span class=\"ff2\">aty za <span class=\"_ _4\"></span><span class=\"ff3\">dotychczas wyk<span class=\"_ _4\"></span>onane \u015bwia<span class=\"_ _4\"></span>dczenie.<span class=\"ff2\"> </span></span></span>Je\u017celi <span class=\"_ _1\"> </span>Grupa <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _1\"> </span>przych\u00f3d <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>podst<span class=\"_ _3\"></span>awie <span class=\"_ _1\"> </span>obmiar\u00f3w <span class=\"_ _1\"> </span>zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>przyj\u0119t\u0105<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>metod\u0105 <span class=\"_ _1\"> </span>pomiaru <span class=\"_ _2\"> </span>stopnia <span class=\"_ _1\"> </span>zaawansowania <span class=\"_ _1\"> </span>wykonania \u015bwiadczenia, <span class=\"_ _2\"> </span>zanim <span class=\"_ _1\"> </span>zostanie <span class=\"_ _2\"> </span>wystawiona <span class=\"_ _2\"> </span>faktura, <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _2\"> </span>nale\u017cne <span class=\"_ _1\"> </span>wynagrodzenie <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>aktywo <span class=\"_ _1\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>u<span class=\"_ _3\"></span><span class=\"ff2\">mowy <span class=\"_ _1\"> </span>i  pr<span class=\"_ _4\"></span>zenosi <span class=\"_ _2\"> </span>je <span class=\"_ _2\"> </span>na </span>nale\u017cno\u015bci kiedy <span class=\"_ _4\"></span>prawo do wyna<span class=\"_ _4\"></span>grodzenia <span class=\"_ _4\"></span>staje si\u0119 b<span class=\"_ _4\"></span>ezwarunkowe.<span class=\"ff2\"> </span>Grupa spe\u0142nia <span class=\"_ _3\"></span>swoje zobowi\u0105zanie <span class=\"_ _3\"></span>do wykonania <span class=\"_ _3\"></span>\u015bwiadcz<span class=\"_ _4\"></span>enia w <span class=\"_ _3\"></span>trakcie  <span class=\"_ _3\"></span>realizowania <span class=\"_ _3\"></span>us<span class=\"_ _4\"></span>\u0142ugi i <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zwi\u0105zku tym <span class=\"_ _3\"></span>rozpoznaj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>przych<span class=\"_ _4\"></span>ody<span class=\"ff2\"> </span>w  m<span class=\"_ _4\"></span>iar\u0119 <span class=\"_ _12\"> </span>up\u0142ywu <span class=\"_ _2\"> </span>czasu,  w <span class=\"_ _2\"> </span>ramach <span class=\"_ _2\"> </span>um\u00f3w  dotycz\u0105cych <span class=\"_ _2\"> </span>us\u0142ug  bud<span class=\"_ _4\"></span>owy  k<span class=\"_ _4\"></span>opal\u0144 <span class=\"_ _2\"> </span>i  prowadz<span class=\"_ _4\"></span>enia  i<span class=\"_ _4\"></span>nnych <span class=\"_ _2\"> </span>rob\u00f3t  ge<span class=\"_ _4\"></span>ologicznych, <span class=\"_ _2\"> </span>us\u0142ug uzdrowiskow<span class=\"_ _4\"></span>o-sanatoryjno-<span class=\"ff3\">leczn<span class=\"_ _4\"></span>iczych oraz spr<span class=\"_ _4\"></span>zeda\u017cy <span class=\"_ _4\"></span>energii ele<span class=\"_ _4\"></span>ktrycznej w tym <span class=\"_ _4\"></span>us\u0142ug dystrybu<span class=\"_ _4\"></span>cji energii <span class=\"_ _4\"></span>elektryczn<span class=\"_ _4\"></span>ej.<span class=\"ff2\"> </span></span>Przychody <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>um\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>kli<span class=\"_ _4\"></span>entami <span class=\"_ _3\"></span>ujmuje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>ocie <span class=\"_ _3\"></span>r\u00f3wnej <span class=\"_ _3\"></span>cenie<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>transakcyjnej, <span class=\"_ _3\"></span>stanowi\u0105cej <span class=\"_ _3\"></span>kwot\u0119 <span class=\"_ _3\"></span>wyna<span class=\"_ _4\"></span>grodzenia, kt\u00f3<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _3\"></span>zgodnie<span class=\"_ _4\"></span> </span>z oczekiwaniem  Grupy <span class=\"_ _11\"> </span><span class=\"ff3\">\u2013</span> <span class=\"_ _10\"> </span><span class=\"ff3\">b\u0119dzie <span class=\"_ _10\"> </span>jej <span class=\"_ _10\"> </span>przys\u0142ugiwa\u0107 <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>zamian <span class=\"_ _10\"> </span>za <span class=\"_ _10\"> </span>przekazanie <span class=\"_ _10\"> </span>przyrzeczonych  d\u00f3br <span class=\"_ _10\"> </span>lub <span class=\"_ _11\"> </span>us\u0142ug <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>rzecz <span class=\"_ _10\"> </span>klienta, </span>z <span class=\"ff3\">wy\u0142\u0105czeniem kw<span class=\"_ _4\"></span>ot pobranych <span class=\"_ _4\"></span>w imieniu o<span class=\"_ _4\"></span>s\u00f3b trzecic<span class=\"_ _4\"></span>h. <span class=\"ff2\"> </span></span>Cena <span class=\"_ _1\"> </span>transakcyjna<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>odz<span class=\"_ _3\"></span><span class=\"ff3\">wierciedl<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _1\"> </span>zmian\u0119 <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _0\"></span>pieni\u0105dza <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>czasie, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>umowa <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>klientem <span class=\"_ _1\"> </span>zawiera <span class=\"_ _0\"></span>istotny <span class=\"_ _0\"></span>ele<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>ent<span class=\"_ _4\"></span> </span>finansowania, kt\u00f3<span class=\"_ _3\"></span>ry <span class=\"_ _3\"></span>okre\u015bla si\u0119 <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>podstawie <span class=\"_ _3\"></span>umownych <span class=\"_ _3\"></span>warunk\u00f3w p\u0142<span class=\"_ _3\"></span>atno\u015b<span class=\"_ _4\"></span>ci, <span class=\"_ _3\"></span>bez <span class=\"_ _3\"></span>wzgl\u0119du <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>zosta\u0142 <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>wyra\u017anie <span class=\"_ _3\"></span>okre\u015blony<span class=\"_ _4\"></span> w <span class=\"ff3\">umowie. <span class=\"_ _0\"></span>Oceniaj\u0105c, <span class=\"_ _0\"></span>czy <span class=\"_ _0\"></span>komponent <span class=\"_ _0\"></span>finansowania <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>istotny <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>umowy, <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>wsz<span class=\"_ _4\"></span>ystkie <span class=\"_ _0\"></span>fakty <span class=\"_ _0\"></span>i <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>koliczn<span class=\"_ _4\"></span>o\u015bci, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>tym </span>ewentualn\u0105 <span class=\"_ _f\"></span>r\u00f3\u017cnic\u0119 <span class=\"_ _f\"></span>mi\u0119dzy <span class=\"_ _f\"></span>kwot\u0105 <span class=\"_ _3\"></span>przyrzeczonego <span class=\"_ _f\"></span>wynagrodzen<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>cen\u0105 <span class=\"_ _0\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>got\u00f3wkowej <span class=\"_ _3\"></span>przyrzeczonych <span class=\"_ _f\"></span>towar\u00f3w <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>us\u0142ug oraz <span class=\"_ _14\"> </span>\u0142\u0105czny <span class=\"_ _c\"> </span>wp\u0142yw <span class=\"_ _15\"> </span>obu <span class=\"_ _c\"> </span>nast\u0119puj\u0105cych <span class=\"_ _14\"> </span>czynnik\u00f3w: <span class=\"_ _14\"> </span>(i) <span class=\"_ _14\"> </span>przewidywany <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>od <span class=\"_ _14\"> </span>momentu, <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>kt\u00f3rym <span class=\"_ _14\"> </span>je<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>nostka <span class=\"_ _14\"> </span>przekazuje<span class=\"_ _4\"></span> przyrzeczone <span class=\"_ _f\"></span>towary <span class=\"_ _0\"></span>lub <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _0\"></span>klientowi <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>momentu, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kt\u00f3rym <span class=\"_ _0\"></span>klient <span class=\"_ _0\"></span>p\u0142aci <span class=\"_ _0\"> </span>za <span class=\"_ _0\"> </span>te<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>towary <span class=\"_ _f\"></span>lub <span class=\"_ _1\"> </span>us\u0142ugi, <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>(ii) <span class=\"_ _0\"> </span>st<span class=\"_ _3\"></span>opy <span class=\"_ _f\"></span>procentow<span class=\"_ _3\"></span><span class=\"ff2 ls3a\">e </span>obowi\u0105zuj\u0105ce <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>danym <span class=\"_ _f\"></span>rynku<span class=\"ff2\">. <span class=\"_ _f\"></span>W <span class=\"_ _f\"></span>zrealizowanych <span class=\"_ _f\"></span>umowach <span class=\"_ _f\"></span>sp</span>rzeda\u017cy <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>klient\u00f3w <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>202<span class=\"ff2\">3 <span class=\"_ _0\"></span>r. <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span></span>r. <span class=\"_ _0\"></span>Grupa <span class=\"_ _f\"></span>zidentyfikowa\u0142<span class=\"_ _4\"></span>a<span class=\"ff2\"> </span>istotny <span class=\"_ _f\"></span>komponent <span class=\"_ _f\"></span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>kont<span class=\"_ _3\"></span>rakcie <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>Franco <span class=\"_ _f\"></span>Nevada <span class=\"_ _f\"></span>(umowa <span class=\"_ _f\"></span>opisana <span class=\"_ _0\"></span>poni\u017cej <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>cz\u0119\u015bci <span class=\"_ _0\"></span>Wa\u017cne <span class=\"_ _f\"></span>oszacowania, <span class=\"_ _3\"></span>za\u0142o<span class=\"_ _3\"></span>\u017cenia<span class=\"_ _4\"></span> i <span class=\"ff3\">os\u0105dy). <span class=\"_ _15\"> </span>Grupa <span class=\"_ _14\"> </span>przedstawia <span class=\"_ _15\"> </span>skutki <span class=\"_ _15\"> </span>finansowania <span class=\"_ _15\"> </span>(koszty <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>odsete<span class=\"_ _3\"></span>k) <span class=\"_ _15\"> </span>odr\u0119bnie <span class=\"_ _15\"> </span>od <span class=\"_ _14\"> </span>przychod<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>um\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>klientami<span class=\"_ _3c\"> </span></span>w <span class=\"ff3\">sprawozdaniu <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>ca\u0142kowityc<span class=\"_ _4\"></span>h <span class=\"_ _f\"></span>dochod\u00f3w. <span class=\"_ _f\"></span>W <span class=\"_ _f\"></span>kontrakcie <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>Franco <span class=\"_ _f\"></span>Nevada <span class=\"_ _f\"></span>wyst\u0119puje <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>element <span class=\"_ _f\"></span>zmienno\u015bci <span class=\"_ _3\"></span>wynagrodzenia.<span class=\"_ _4\"></span> </span>W <span class=\"ff3\">takiej <span class=\"_ _10\"> </span>sytuacji  Grupa <span class=\"_ _10\"> </span>rozpoznaje <span class=\"_ _10\"> </span>przychody  oszacowuj\u0105c <span class=\"_ _10\"> </span>kwot\u0119 <span class=\"_ _10\"> </span>wynagrodz<span class=\"_ _4\"></span>enia, <span class=\"_ _19\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _19\"> </span>kt\u00f3rego <span class=\"_ _10\"> </span>b<span class=\"_ _3\"></span>\u0119dzie  uprawniona <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>zamian </span>za<span class=\"ls0\"> <span class=\"ff3\">przekazane <span class=\"_ _f\"></span>dobra <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rzecz <span class=\"_ _0\"></span>klienta <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>zalicza <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>ceny <span class=\"_ _f\"></span>transakcyjnej <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>ca\u0142o\u015b\u0107 <span class=\"_ _0\"></span>kwoty <span class=\"_ _f\"></span>wynagrodzenia <span class=\"_ _f\"></span>zmiennego <span class=\"_ _f\"></span>wy\u0142\u0105cznie<span class=\"_ _4\"></span> </span></span>w <span class=\"ff3\">takim <span class=\"_ _d\"> </span>zakresie <span class=\"_ _13\"> </span>w <span class=\"_ _d\"> </span>jakim <span class=\"_ _13\"> </span>jest <span class=\"_ _d\"> </span>wysoce <span class=\"_ _13\"> </span>prawdop<span class=\"_ _4\"></span>odobne, <span class=\"_ _d\"> </span>\u017ce <span class=\"_ _d\"> </span>nie<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>nast\u0105pi <span class=\"_ _13\"> </span>odwr\u00f3c<span class=\"_ _4\"></span>enie <span class=\"_ _d\"> </span>znacz\u0105cej <span class=\"_ _13\"> </span>cz\u0119\u015bci <span class=\"_ _d\"> </span>wcze\u015bniej<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _d\"> </span></span>uj\u0119tych<span class=\"_ _4\"></span> </span>skumulowanych pr<span class=\"_ _4\"></span>zychod<span class=\"_ _4\"></span>\u00f3w w momencie ki<span class=\"_ _4\"></span>edy niep<span class=\"_ _4\"></span>ewno\u015b\u0107 co do wys<span class=\"_ _4\"></span>oko\u015bci wyna<span class=\"_ _4\"></span>grodzenia us<span class=\"_ _4\"></span>tanie.<span class=\"ff2\"> </span>W  przypadku  transakcji  sprzeda\u017cy  produkt\u00f3w  miedzi  i <span class=\"_ _10\"> </span>srebra,  dla  kt\u00f3rych  ce<span class=\"_ _3\"></span>na  zostani<span class=\"_ _4\"></span>e  ustalona  po  dniu <span class=\"_ _10\"> </span>uj\u0119cia  sprzeda\u017cy<span class=\"_ _4\"></span> w <span class=\"ff3\">ksi\u0119gach <span class=\"_ _2\"> </span>rachun<span class=\"_ _4\"></span>kowych, <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>moment <span class=\"_ _2\"> </span>pocz\u0105tkoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>uj\u0119cia <span class=\"_ _1\"> </span>transakcji <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>onuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _2\"> </span>korekty <span class=\"_ _1\"> </span>przychod\u00f3w <span class=\"_ _2\"> </span>ze <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u<span class=\"_ _4\"></span> </span>r\u00f3\u017cnicy  pomi<span class=\"_ _4\"></span>\u0119dzy <span class=\"_ _12\"> </span>cen\u0105 <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span>rmin<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _2\"> </span>metalu  wyra\u017con\u0105 <span class=\"_ _2\"> </span>w  USD <span class=\"_ _12\"> </span>z  dnia <span class=\"_ _2\"> </span>rozpoznania  sprz<span class=\"_ _4\"></span>eda\u017cy <span class=\"_ _12\"> </span>na  okres <span class=\"_ _2\"> </span>odpowiadaj\u0105cy  okr<span class=\"_ _4\"></span>esowi<span class=\"_ _4\"></span> rozliczenia <span class=\"_ _15\"> </span>transakcji, <span class=\"_ _15\"> </span>a <span class=\"_ _14\"> </span>cen\u0105 <span class=\"_ _15\"> </span>wynikaj\u0105c\u0105 <span class=\"_ _14\"> </span>z<span class=\"ff2\"> </span>faktury <span class=\"_ _15\"> </span>prowizorycznej. <span class=\"_ _15\"> </span>Korekta <span class=\"_ _15\"> </span>ta <span class=\"_ _14\"> </span>doprowadza<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _14\"> </span>transakcji <span class=\"_ _15\"> </span>do <span class=\"_ _14\"> </span>warto\u015bci<span class=\"_ _4\"></span> oczekiwanej  jako  ceny <span class=\"_ _19\"> </span>transakcyjnej  na  moment  pocz\u0105tkowego  uj\u0119cia.    Do<span class=\"_ _3\"></span>tyczy  to  wy\u0142\u0105cznie  przypadk\u00f3w,  gdy  zmiana  ceny transakcyjnej <span class=\"_ _3\"></span>wynika <span class=\"_ _0\"></span>ze <span class=\"_ _f\"></span>zmiany <span class=\"_ _f\"></span>ceny <span class=\"_ _0\"></span>metalu. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>teg<span class=\"ff3\">o<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>typu <span class=\"_ _f\"></span>zmiennych <span class=\"_ _f\"></span>przychod\u00f3w <span class=\"_ _f\"></span>nie <span class=\"_ _f\"></span>ma <span class=\"_ _f\"></span>zastosowania <span class=\"_ _f\"></span>ograniczenie <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>MSSF <span class=\"_ _f\"></span>15 </span>dotycz\u0105ce <span class=\"_ _15\"> </span>ujmowania <span class=\"_ _14\"> </span>zmienne<span class=\"ff2\">go <span class=\"_ _14\"> </span>wynagrodze<span class=\"_ _4\"></span>nia <span class=\"_ _14\"> </span>w <span class=\"ff3\">kwocie, <span class=\"_ _15\"> </span>co <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>kt\u00f3rej <span class=\"_ _14\"> </span>jest <span class=\"_ _14\"> </span>wysoce <span class=\"_ _14\"> </span>pra<span class=\"_ _4\"></span>wdopodobn<span class=\"_ _4\"></span>e, <span class=\"_ _14\"> </span>\u017ce <span class=\"_ _14\"> </span>nie <span class=\"_ _14\"> </span>nast\u0105pi <span class=\"_ _15\"> </span>jej </span></span>odwr\u00f3cenie. <span class=\"_ _f\"></span>Zmiany <span class=\"_ _3\"></span>zarachowanej <span class=\"_ _3\"></span>kwoty <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>momencie <span class=\"_ _f\"></span>uj\u0119cia <span class=\"_ _3\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>wp\u0142ywaj\u0105 <span class=\"_ _f\"></span>na<span class=\"ff2\"> <span class=\"_ _f\"></span></span>przychody <span class=\"_ _f\"></span>ze <span class=\"_ _f\"></span>sprzeda\u017cy <span class=\"_ _f\"></span>lecz <span class=\"_ _f\"></span>stanowi\u0105 <span class=\"_ _3\"></span>zyski/straty z <span class=\"ff3\">wyceny do war<span class=\"_ _4\"></span>to\u015bci godziw<span class=\"_ _4\"></span>ej nale\u017cno\u015bci,<span class=\"_ _4\"></span> zgodnie<span class=\"ff2\"> </span>z zasada<span class=\"_ _4\"></span>mi rachunkow<span class=\"_ _4\"></span>o\u015bci prz<span class=\"_ _4\"></span>edstawionymi w<span class=\"_ _4\"></span> Nocie 10.2.<span class=\"ff2\"> </span></span>Przychody <span class=\"_ _1\"> </span>ze  spr<span class=\"_ _4\"></span>zeda\u017cy <span class=\"_ _1\"> </span>korygowane <span class=\"_ _2\"> </span>s\u0105 <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>wynik <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>ro<span class=\"_ _3\"></span>zli<span class=\"_ _4\"></span>czenia <span class=\"_ _2\"> </span>instrument\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _2\"> </span>pochodnych <span class=\"_ _1\"> </span>zabezpieczaj\u0105cych<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>przysz\u0142e <span class=\"_ _1\"> </span>przep\u0142ywy<span class=\"_ _4\"></span> pieni\u0119\u017cne, zgodn<span class=\"_ _4\"></span>ie z og\u00f3ln\u0105 zasa<span class=\"_ _4\"></span>d\u0105, \u017ce rozliczenie poc<span class=\"_ _4\"></span>hodnego in<span class=\"_ _4\"></span>strumentu z<span class=\"_ _4\"></span>abezpieczaj\u0105ce<span class=\"_ _4\"></span>go w cz\u0119\u015bci stanowi\u0105c<span class=\"_ _4\"></span>ej zabezpieczen<span class=\"ff2\">ie </span>efektywne ujmuje si\u0119 w tej samej <span class=\"_ _3\"></span>pozycji wyniku finansoweg<span class=\"_ _4\"></span>o, w kt\u00f3<span class=\"_ _3\"></span>rej ujmowana jest wycena pozycji zabezpiec<span class=\"_ _3\"></span><span class=\"ff2\">zan<span class=\"_ _4\"></span>ej w momencie, </span>kiedy pozycja zab<span class=\"_ _4\"></span>ezpieczana wp<span class=\"_ _4\"></span>\u0142ywa <span class=\"_ _4\"></span>na wynik finans<span class=\"_ _4\"></span>owy.<span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Grupa <span class=\"_ _19\"> </span>ujmuje <span class=\"_ _11\"> </span>przychody  ze <span class=\"_ _11\"> </span>sprzeda\u017cy <span class=\"_ _19\"> </span>produkt\u00f3w, <span class=\"_ _10\"> </span>towar\u00f3w <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>materia\u0142\u00f3w <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>finansowym <span class=\"_ _10\"> </span>jednorazowo, <span class=\"_ _10\"> </span>w<span class=\"_ _3\"></span><span class=\"ff2\"> momen<span class=\"_ _4\"></span>cie </span>spe\u0142nienia <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>\u015bwiadczenia, <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> </span>szczeg<span class=\"_ _4\"></span>\u00f3lno\u015bci <span class=\"_ _0\"></span>okre\u015blanym <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>formu\u0142y <span class=\"_ _0\"></span>baz <span class=\"_ _1\"> </span>dostawy <span class=\"_ _0\"></span>INCOTERMS.<span class=\"_ _4\"></span> W <span class=\"ff3\">wi\u0119kszo\u015bci <span class=\"_ _f\"></span>kontrakt<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _f\"></span>moment <span class=\"_ _f\"></span>przeniesien<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>kontroli <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>klienta <span class=\"_ _f\"></span>nast\u0119puje <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>dostarczeniu <span class=\"_ _3\"></span>d\u00f3br <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>klienta, <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>co <span class=\"_ _f\"></span>rozumie </span>si\u0119 <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>dostarczenie <span class=\"_ _f\"></span>d\u00f3br <span class=\"_ _f\"></span>przewo\u017anikowi <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>podstawienie <span class=\"_ _3\"></span>ich <span class=\"_ _0\"></span>klientowi <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>wyznaczony <span class=\"_ _3\"></span>zak\u0142ad <span class=\"_ _0\"></span>(bazy <span class=\"_ _f\"></span>DAP, <span class=\"_ _f\"></span>FCA <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>EX <span class=\"_ _0\"></span>WORKS). W <span class=\"ff3\">pozosta\u0142ych  k<span class=\"_ _4\"></span>ontraktach <span class=\"_ _2\"> </span>przeniesienie  kontr<span class=\"_ _4\"></span>oli  nad <span class=\"_ _12\"> </span>dobrami <span class=\"_ _12\"> </span>na  klienta <span class=\"_ _12\"> </span>nast\u0119puje <span class=\"_ _2\"> </span>w  momencie  prz<span class=\"_ _4\"></span>ekazania  pr<span class=\"_ _4\"></span>zewo\u017anik<span class=\"_ _4\"></span>owi </span>morskiemu na <span class=\"_ _3\"></span>pok\u0142ad statku (bazy C<span class=\"_ _3\"></span>FR, CIF, C<span class=\"_ _3\"></span>PT oraz <span class=\"_ _3\"></span>CIP). W <span class=\"_ _3\"></span>tych kontraktach G<span class=\"_ _3\"></span>rupa jest zobowi\u0105zana r\u00f3wnie\u017c <span class=\"_ _3\"></span>do zorganizowania<span class=\"_ _4\"></span>  transportu. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>przypadka<span class=\"_ _4\"></span>ch Grupa <span class=\"_ _3\"></span>dzia\u0142a <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>zleceniodawca, po<span class=\"_ _3\"></span>niewa\u017c sprawuje <span class=\"_ _3\"></span>kontrol\u0119 <span class=\"_ _3\"></span>nad wyko<span class=\"_ _3\"></span>nani<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>us\u0142ugi <span class=\"_ _3\"></span>przed <span class=\"_ _3\"></span>jej przekazaniem <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>klienta. <span class=\"_ _0\"></span>Jednocze\u015bnie <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>przypisuj<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _f\"></span>ceny <span class=\"_ _0\"></span>transakcyjnej <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _f\"></span>transportu <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ujmuje <span class=\"_ _0\"></span>przych\u00f3d <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>tego tytu\u0142u w miar\u0119 up<span class=\"_ _4\"></span>\u0142ywu czasu.<span class=\"ff2\"> </span>Grupa <span class=\"_ _2\"> </span>rozpoznaje <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>miar\u0119  up\u0142ywu<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>czasu <span class=\"_ _2\"> </span>z  tytu\u0142<span class=\"_ _4\"></span>u <span class=\"_ _2\"> </span>realizowanych <span class=\"_ _2\"> </span>us\u0142ug <span class=\"_ _2\"> </span>budowy <span class=\"_ _2\"> </span>kopal\u0144 <span class=\"_ _12\"> </span>i <span class=\"_ _2\"> </span>prowadzenia <span class=\"_ _2\"> </span>innych <span class=\"_ _12\"> </span>rob<span class=\"_ _4\"></span>\u00f3t geologicznych. <span class=\"_ _2\"> </span>Grupa  <span class=\"ff3\">spe\u0142nia  zobowi\u0105za<span class=\"_ _4\"></span>nia  w <span class=\"_ _12\"> </span>czasie,  poniewa<span class=\"_ _4\"></span>\u017c <span class=\"_ _12\"> </span>klient  jednocz<span class=\"_ _4\"></span>e\u015bnie <span class=\"_ _12\"> </span>otrzymuje <span class=\"_ _2\"> </span>i  czerpie  korzy\u015bci  ek<span class=\"_ _4\"></span>onomiczn<span class=\"_ _6\"></span>e </span>wynikaj\u0105ce <span class=\"_ _15\"> </span>ze <span class=\"_ _14\"> </span>\u015bwiadczonej <span class=\"_ _15\"> </span>us\u0142ugi <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>miar\u0119 <span class=\"_ _14\"> </span>jej <span class=\"_ _15\"> </span>wykonywania<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>ze <span class=\"_ _14\"> </span>wzgl\u0119du <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>wytwarza<span class=\"_ _4\"></span>nie <span class=\"_ _15\"> </span>sk\u0142adnik\u00f3w, <span class=\"_ _15\"> </span>kt\u00f3re <span class=\"_ _14\"> </span>nie <span class=\"_ _15\"> </span>maj\u0105 alternatywn<span class=\"_ _4\"></span>ego <span class=\"_ _f\"></span>zastosowania <span class=\"_ _f\"></span>dla <span class=\"_ _f\"></span>Grupy <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>j<span class=\"ff3\">e<span class=\"_ _3\"></span>dnocz<span class=\"_ _4\"></span>e\u015bnie <span class=\"_ _f\"></span>Grupie <span class=\"_ _f\"></span>przys\u0142uguje <span class=\"_ _f\"></span>egzekwowalne <span class=\"_ _3\"></span>prawo <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>zap\u0142aty. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>pomiaru <span class=\"_ _f\"></span>stopnia </span>zaawansowania <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>\u015bwiadczenia <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>stosuje <span class=\"_ _0\"></span>metod\u0119 <span class=\"_ _0\"></span>opart\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>nak\u0142adach <span class=\"_ _0\"></span>poniesionych <span class=\"_ _0\"></span>przy <span class=\"_ _0\"></span>spe\u0142nianiu <span class=\"_ _0\"></span>zobowi\u0105zania do<span class=\"ls0\"> <span class=\"ff3\">wykonania <span class=\"_ _0\"></span>\u015bwiadcz<span class=\"_ _4\"></span>enia <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>poniesionych <span class=\"_ _f\"></span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>innych <span class=\"_ _0\"></span>kontrakt\u00f3w <span class=\"_ _0\"></span>metod\u0119 <span class=\"_ _0\"></span>opart\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>wynikach, <span class=\"_ _f\"></span>gdzie <span class=\"_ _1\"> </span>z <span class=\"_ _0\"></span>g\u00f3ry </span></span>okre\u015blona cena <span class=\"_ _4\"></span>jednostkowa<span class=\"_ _4\"></span> jest <span class=\"_ _4\"></span>stosowana do wyc<span class=\"_ _4\"></span>eny jedn<span class=\"_ _4\"></span>ostki produkcji (n<span class=\"_ _4\"></span>p. do wyce<span class=\"_ _4\"></span>ny metr\u00f3w <span class=\"_ _4\"></span>wydr\u0105\u017conego cho<span class=\"_ _4\"></span>dnika).<span class=\"ff2\"> </span>Kontrakt z <span class=\"_ _4\"></span>Franco Nevada Zobowi\u0105zanie <span class=\"_ _4\"></span>do wykonania \u015bw<span class=\"_ _4\"></span>iadczenia<span class=\"ff6\"> </span>Grupa <span class=\"_ _f\"></span>reali<span class=\"ff3\">zuje <span class=\"_ _0\"></span>umow\u0119 <span class=\"_ _f\"></span>typu <span class=\"_ _0\"></span>streaming <span class=\"_ _f\"></span>arrangement,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi\u0105c\u0105 <span class=\"_ _f\"></span>dost\u0119pne <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rynku <span class=\"_ _0\"></span>\u017ar\u00f3d\u0142o <span class=\"_ _f\"></span>finansowania <span class=\"_ _f\"></span>jednostek <span class=\"_ _f\"></span>dzia\u0142aj\u0105cych<span class=\"_ _4\"></span> </span>w <span class=\"ff3\">bran\u017cy wydob<span class=\"_ _4\"></span>ywczej.<span class=\"ff2\"> </span></span>Umowa <span class=\"_ _14\"> </span>dotyczy <span class=\"_ _14\"> </span>sprzeda\u017cy <span class=\"_ _14\"> </span>po\u0142owy <span class=\"_ _14\"> </span>produkcji <span class=\"_ _14\"> </span>z\u0142ota, <span class=\"_ _c\"> </span>platyny <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span>palladu <span class=\"_ _14\"> </span>zawartych <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>rudzie <span class=\"_ _14\"> </span>wydobytej <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>okresie <span class=\"_ _14\"> </span>\u017cycia nast\u0119puj\u0105cych <span class=\"_ _0\"></span>kopal\u0144: <span class=\"_ _0\"> </span>Morrison, <span class=\"_ _0\"> </span>M<span class=\"_ _3\"></span>cCreedy <span class=\"_ _0\"></span>West <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>Podolsky <span class=\"_ _0\"></span>wchodz\u0105cych <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>sk\u0142ad <span class=\"_ _1\"> </span>OWSP <span class=\"_ _1\"> </span>Sudbury. <span class=\"_ _0\"> </span>N<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>warunk\u00f3w  umowy <span class=\"_ _11\"> </span>Quadra <span class=\"_ _15\"> </span>FNX <span class=\"_ _11\"> </span>Mining <span class=\"_ _15\"> </span>L<span class=\"ff3\">td. <span class=\"_ _11\"> </span>otrzyma\u0142a <span class=\"_ _15\"> </span>przedp\u0142a<span class=\"_ _4\"></span>t\u0119 <span class=\"_ _15\"> </span>w<span class=\"ff2\"> </span>wysoko\u015bci <span class=\"_ _11\"> </span>400 <span class=\"_ _11\"> </span>mln <span class=\"_ _15\"> </span>CAD. <span class=\"_ _15\"> </span>Jednocz<span class=\"_ _4\"></span>e\u015bnie, <span class=\"_ _11\"> </span>cena <span class=\"_ _15\"> </span>sprzeda\u017cy <span class=\"_ _11\"> </span>za <span class=\"_ _15\"> </span>uncj<span class=\"_ _4\"></span>\u0119 </span>ekwiwalentu z\u0142ota, zgodnie z umow\u0105, <span class=\"_ _3\"></span>stanowi mniejsza z<span class=\"ff2\"> </span>kwot: (a) <span class=\"_ _3\"></span>400 USD, powi\u0119kszone o<span class=\"ff2\"> </span>1% <span class=\"_ _3\"></span>ka\u017cdeg<span class=\"_ _4\"></span>o roku <span class=\"_ _3\"></span>pocz\u0105<span class=\"_ _4\"></span>wszy od <span class=\"_ _3\"></span>201<span class=\"_ _4\"></span>1 r., b\u0105d\u017a (b) <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>rynkowa z\u0142ota. <span class=\"_ _3\"></span>Otrzymana przedp\u0142<span class=\"_ _3\"></span>ata pokrywa <span class=\"_ _3\"></span>r\u00f3\u017cnic\u0119 pomi\u0119dzy warto\u015bci\u0105<span class=\"ff2\"> </span>rynkow\u0105 sprzedanej <span class=\"_ _3\"></span>rudy, <span class=\"_ _3\"></span>a jej <span class=\"_ _3\"></span>warto\u015bci\u0105 w sta\u0142ej <span class=\"_ _3\"></span>cenie sprzeda\u017cy. Grupa uj\u0119\u0142<span class=\"_ _3\"></span>a zobowi\u0105zanie z tytu\u0142u <span class=\"_ _3\"></span>umowy w kwocie <span class=\"_ _3\"></span>zaliczki z<span class=\"ff2\"> </span>tyt<span class=\"_ _3\"></span>u\u0142u zobowi\u0105zania jednostki do wykonania \u015bwiadczenia <span class=\"_ _3\"></span>w<span class=\"ff2\"> postaci <span class=\"_ _3\"></span>przekazania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lub <span class=\"_ _f\"></span>gotow<span class=\"ff3\">o\u015bci <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>przekazania <span class=\"_ _3\"></span>d\u00f3br <span class=\"_ _3\"></span>lub <span class=\"_ _f\"></span>us\u0142ug <span class=\"_ _3\"></span>w</span> <span class=\"ff3\">przysz\u0142o\u015bci. <span class=\"_ _3\"></span></span>Grupa <span class=\"_ _3\"></span>zaprzestaje <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>tego </span>zobowi\u0105zania<span class=\"ff2\"> <span class=\"_ _0\"> </span></span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>umowy <span class=\"_ _2\"> </span>i <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _1\"> </span>przych\u00f3d<span class=\"ff2\"> <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>momencie, <span class=\"_ _1\"> </span></span>gdy <span class=\"_ _2\"> </span>przenosi <span class=\"_ _1\"> </span>owe <span class=\"_ _1\"> </span>dobra <span class=\"_ _1\"> </span>lub <span class=\"_ _2\"> </span>us\u0142ugi<span class=\"ff2\"> <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>klienta</span>, <span class=\"_ _1\"> </span>spe\u0142niaj\u0105c <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>ten spos\u00f3b swoje <span class=\"_ _4\"></span>zobowi\u0105zanie d<span class=\"_ _4\"></span>o wykonania <span class=\"_ _4\"></span>\u015bwiadczen<span class=\"_ _4\"></span>ia<span class=\"ff2\">. </span>Wynagrodzenie <span class=\"_ _4\"></span>zmienne W <span class=\"_ _3\"></span>umowie <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>Franco <span class=\"_ _3\"></span>Nevada <span class=\"_ _3\"></span>\u0142\u0105czna <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>transakcyjna <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>zmienna <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>zale\u017cy <span class=\"_ _3\"></span>od <span class=\"_ _f\"></span>ilo\u015bci <span class=\"_ _3\"></span>sprzedanych <span class=\"_ _3\"></span>surowc\u00f3w, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ta <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>kolei <span class=\"_ _3\"></span>zale\u017cy <span class=\"_ _3\"></span>o<span class=\"_ _f\"></span><span class=\"ff2 ls20\">d </span>wydobycia  rudy  w  prz<span class=\"_ _4\"></span>ysz\u0142o\u015bci<span class=\"_ _4\"></span>  przez  okre<span class=\"_ _4\"></span>s  \u017cycia  kopaln<span class=\"_ _4\"></span>i  (w  tym  np. <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>d  wielk<span class=\"_ _4\"></span>o\u015bci  z\u0142\u00f3\u017c).  A  za<span class=\"_ _4\"></span>tem,  je\u017celi  w  k<span class=\"_ _4\"></span>ol<span class=\"_ _3\"></span><span class=\"ff2\">ejnych <span class=\"_ _12\"> </span>okresach </span>sprawozdawczych <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ona <span class=\"_ _1\"> </span>zmiany <span class=\"_ _1\"> </span>os\u0105du <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>zakresie <span class=\"_ _1\"> </span>planowanego <span class=\"_ _1\"> </span>wydobycia <span class=\"_ _0\"> </span>rudy, <span class=\"_ _2\"> </span>a <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>konse<span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>encji <span class=\"_ _1\"> </span>ilo\u015bci <span class=\"_ _1\"> </span>sprzedanych<span class=\"_ _4\"></span> surowc\u00f3w \u2013<span class=\"ff2\"> </span>dok<span class=\"_ _4\"></span>ona tak\u017ce aktual<span class=\"_ _4\"></span>izacji ceny <span class=\"_ _4\"></span>transakcyjnej.<span class=\"ff2\"> </span>Kwoty <span class=\"_ _2\"> </span>przypisane <span class=\"_ _2\"> </span>do  spe<span class=\"_ _4\"></span>\u0142nionych <span class=\"_ _2\"> </span>zobowi\u0105za\u0144 <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>wykonania<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>\u015bwiadczeni<span class=\"ff2\">a  Grupa <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>lub <span class=\"_ _12\"> </span>jako <span class=\"_ _2\"> </span>zmniejszenie<span class=\"_ _4\"></span> </span>przychod\u00f3w w okr<span class=\"_ _4\"></span>esie, w <span class=\"_ _4\"></span>kt\u00f3rym cena tra<span class=\"_ _4\"></span>nsakcyjna ul<span class=\"_ _4\"></span>eg\u0142a zmiani<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span>Istotny element fi<span class=\"_ _4\"></span>nansowa<span class=\"_ _4\"></span>nia W <span class=\"_ _f\"></span>kontek\u015bcie <span class=\"_ _f\"></span>umowy <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>Franco <span class=\"_ _3\"></span>N<span class=\"_ _3\"></span>evada,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>maj\u0105c <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>uwadze <span class=\"_ _0\"></span>przewidywany <span class=\"_ _3\"></span>okres <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>momentu, <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>kt\u00f3<span class=\"_ _3\"></span>rym <span class=\"_ _3\"></span>otrzymano <span class=\"_ _f\"></span>przedp\u0142a<span class=\"_ _3\"></span>t\u0119 <span class=\"_ _f\"></span>do momentu, <span class=\"_ _1\"> </span>w <span class=\"_ _12\"> </span>kt\u00f3rym <span class=\"_ _1\"> </span>Grupa <span class=\"_ _2\"> </span>przekazuje <span class=\"_ _2\"> </span>przyrzeczone <span class=\"_ _1\"> </span>dobra <span class=\"_ _2\"> </span>(okres <span class=\"_ _2\"> </span>\u017cycia <span class=\"_ _2\"> </span>kopalni, <span class=\"_ _2\"> </span>tj. <span class=\"_ _2\"> </span>kilkadziesi<span class=\"_ _4\"></span>\u0105t <span class=\"_ _2\"> </span>lat) <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>charakter <span class=\"_ _2\"> </span>tej <span class=\"_ _2\"> </span>umowy<span class=\"_ _3c\"> </span>uznano, <span class=\"_ _1\"> </span>\u017ce <span class=\"_ _1\"> </span>rozk\u0142ad <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>czasie <span class=\"_ _1\"> </span>p\u0142atno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _1\"> </span>daje <span class=\"_ _1\"> </span>Grupie <span class=\"_ _1\"> </span>korzy\u015bci <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>finansowania <span class=\"_ _1\"> </span>dostawy <span class=\"_ _1\"> </span>surowc\u00f3w <span class=\"_ _1\"> </span>przez <span class=\"_ _1\"> </span>kupuj\u0105cego <span class=\"_ _0\"> </span>(Franco Nev<span class=\"ff3\">ada), co skutkuj<span class=\"_ _4\"></span>e tym, \u017ce um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wa za<span class=\"_ _4\"></span>wiera istotny el<span class=\"_ _4\"></span>ement fina<span class=\"_ _4\"></span>nsowania.<span class=\"ff2\"> </span></span>Grupa <span class=\"_ _f\"></span>przedstawia <span class=\"_ _0\"></span>skutki <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owania <span class=\"_ _f\"></span>(koszty <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>odsetek)<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>oddzielnie <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>przychod\u00f3w <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>um\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>klientami <span class=\"_ _0\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> sprawozdaniu </span>z <span class=\"ff3\">wyniku. <span class=\"_ _1\"> </span>Koszty <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>odsetek <span class=\"_ _1\"> </span>ujmo<span class=\"_ _3\"></span>wan<span class=\"_ _4\"></span>e <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>tylko<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>takim <span class=\"_ _2\"> </span>zakresie, <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>jakim <span class=\"_ _2\"> </span>wcze\u015bniej <span class=\"_ _2\"> </span>uj\u0119to <span class=\"_ _1\"> </span>zobowi\u0105zanie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>umowy </span>z Franco Nevada<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span>Ustalenie cen<span class=\"_ _4\"></span>y transakcyjnej pr<span class=\"_ _4\"></span>zypisane<span class=\"_ _4\"></span>j do pozosta\u0142<span class=\"_ _4\"></span>ych zobow<span class=\"_ _4\"></span>i\u0105za\u0144 do wykonan<span class=\"_ _4\"></span>ia \u015bwiadcze\u0144<span class=\"ff2\"> </span>W <span class=\"_ _2\"> </span>syt<span class=\"_ _3\"></span>uac<span class=\"_ _4\"></span>ji, <span class=\"_ _2\"> </span>kiedy  na <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>ko\u0144cz\u0105cy <span class=\"_ _2\"> </span>okres <span class=\"_ _2\"> </span>sprawozdawczy <span class=\"_ _2\"> </span>Grupa <span class=\"_ _2\"> </span>posiada  p<span class=\"_ _4\"></span>ozosta\u0142e <span class=\"_ _2\"> </span>zobowi\u0105zania  do <span class=\"_ _2\"> </span>wykonania <span class=\"_ _2\"> </span>\u015bwiadczenia,<span class=\"_ _6\"></span> wymagane <span class=\"_ _12\"> </span>jest  ujawnienie <span class=\"_ _12\"> </span>ceny <span class=\"_ _12\"> </span>transakcyjnej <span class=\"_ _12\"> </span>przypisanej  do <span class=\"_ _2\"> </span>tych  zobowi\u0105za\u0144  (MSS<span class=\"_ _4\"></span>F  15.12<span class=\"_ _4\"></span>0<span class=\"_ _3\"></span><span class=\"ff2\">-</span>122).  Grupa<span class=\"_ _4\"></span>  stosuje  r<span class=\"_ _4\"></span>ozwi\u0105zanie praktyczne <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ujawnia <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>wykonania <span class=\"_ _f\"></span>\u015bwiadcze\u0144 <span class=\"_ _3\"></span>stanowi\u0105cych <span class=\"_ _f\"></span>cz\u0119\u015b\u0107 <span class=\"_ _3\"></span>um\u00f3w, <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _f\"></span>przewidywany <span class=\"_ _3\"></span>pi<span class=\"_ _3\"></span><span class=\"ff2\">erwotny <span class=\"_ _f\"></span>okre<span class=\"_ _4\"></span>s </span>obowi\u0105zywania wynosi jeden rok lub kr\u00f3cej. <span class=\"_ _3\"></span>Grupa posiada r\u00f3wnie\u017c kontrakty d\u0142ugoterminow<span class=\"_ _4\"></span>e, w kt\u00f3<span class=\"_ _3\"></span>ry<span class=\"_ _4\"></span>ch cena <span class=\"_ _3\"></span>jest oparta g\u0142\u00f3wnie<span class=\"ff2\"> </span>na wynagrodz<span class=\"_ _4\"></span>eniu zmiennym,<span class=\"_ _4\"></span> kt\u00f3rego Grupa<span class=\"_ _4\"></span> nie uwz<span class=\"_ _4\"></span>gl\u0119dnia w sz<span class=\"_ _4\"></span>acunku <span class=\"_ _4\"></span>ceny transakcyjn<span class=\"_ _4\"></span>ej.<span class=\"ff7 fs8\"> </span>Ponadto, <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>(przez sp\u00f3<span class=\"_ _3\"></span>\u0142k\u0119 <span class=\"_ _3\"></span>DMC) <span class=\"_ _3\"></span>realizuje ko<span class=\"_ _3\"></span>ntrakt<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>d\u0142ugoterminow<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>budow\u0119 <span class=\"_ _3\"></span>kopal\u0144, <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kt\u00f3rych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>przychod\u00f3<span class=\"_ _4\"></span>w wykorzystuje  metod\u0119  opart\u0105  na  nak\u0142adach  spe\u0142niaj\u0105c\u0105  kryteria  dla  ujmowania  przychodu  w  kwocie,  kt\u00f3r\u0105  G<span class=\"_ _3\"></span>rupa  ma  praw<span class=\"_ _4\"></span>o zafakturowa\u0107. <span class=\"_ _3\"></span>Na <span class=\"_ _f\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _f\"></span>2023 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>\u0142<span class=\"_ _3\"></span>\u0105czna<span class=\"ff2\"> <span class=\"_ _f\"></span></span>kwota <span class=\"_ _f\"></span>ceny <span class=\"_ _f\"></span>transakcyjn<span class=\"_ _4\"></span>ej <span class=\"_ _f\"></span>przypisanej <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _0\"></span>wykonan<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>\u015bwiadcze\u0144, kt\u00f3re <span class=\"_ _1\"> </span>pozosta\u0142y <span class=\"_ _1\"> </span>niespe\u0142nione <span class=\"_ _1\"> </span>na <span class=\"_ _0\"> </span>ko<span class=\"_ _3\"></span>niec <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kresu <span class=\"_ _0\"></span>sprawozdawczego <span class=\"_ _1\"> </span>wynios\u0142a <span class=\"_ _1\"> </span>940 <span class=\"_ _1\"> </span>mln <span class=\"_ _1\"> </span>PLN, <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>czego <span class=\"_ _1\"> </span>kwota <span class=\"_ _1\"> </span>489 <span class=\"_ _1\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _1\"> </span>zostanie zrealizowana <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>roku <span class=\"_ _2\"> </span>2024, <span class=\"_ _1\"> </span>kwota <span class=\"_ _2\"> </span>335 <span class=\"_ _2\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _2\"> </span>zostanie <span class=\"_ _1\"> </span>zrealizo<span class=\"_ _3\"></span>wana <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>2025 <span class=\"_ _2\"> </span>r., <span class=\"_ _2\"> </span>a <span class=\"_ _2\"> </span>kwota <span class=\"_ _2\"> </span>116 <span class=\"_ _2\"> </span>mln <span class=\"_ _1\"> </span>PLN <span class=\"_ _2\"> </span>zostanie <span class=\"_ _2\"> </span>zrealizowana<span class=\"_ _4\"></span> w <span class=\"lse\">2026</span> <span class=\"ff3\">r. <span class=\"_ _19\"> </span>lub <span class=\"_ _10\"> </span>p\u00f3\u017aniej <span class=\"_ _10\"> </span>(w <span class=\"_ _10\"> </span>okresie <span class=\"_ _19\"> </span>po<span class=\"_ _3\"></span>r\u00f3wna<span class=\"_ _4\"></span>wczym  \u0142\u0105czna <span class=\"_ _10\"> </span>kwota  ceny <span class=\"_ _10\"> </span>transakcyjnej  przypisanej  do <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _19\"> </span>do<span class=\"_ _3\"></span>  wykonania </span>\u015bwiadcze\u0144, <span class=\"_ _f\"></span>kt\u00f3re <span class=\"_ _f\"></span>pozosta\u0142y <span class=\"_ _f\"></span>niespe\u0142nione <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>konie<span class=\"_ _3\"></span>c <span class=\"_ _f\"></span>okresu <span class=\"_ _f\"></span>sprawozdawczeg<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>wynios\u0142a<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span>899 <span class=\"_ _f\"></span>mln <span class=\"_ _0\"></span>PLN, <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>czego <span class=\"_ _f\"></span>kwota <span class=\"_ _f\"></span>559 <span class=\"_ _f\"></span>mln<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>PLN </span>zostanie <span class=\"_ _10\"> </span>zrealizowana<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>roku <span class=\"_ _10\"> </span>2023, <span class=\"_ _19\"> </span>kwot<span class=\"_ _3\"></span>a  149 <span class=\"_ _10\"> </span>mln <span class=\"_ _10\"> </span>PLN <span class=\"_ _11\"> </span>zostanie <span class=\"_ _10\"> </span>zrealizowana  w <span class=\"_ _10\"> </span>2024 <span class=\"_ _10\"> </span>r., <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>kwo<span class=\"_ _3\"></span>ta  191 <span class=\"_ _10\"> </span>mln <span class=\"_ _10\"> </span>PLN <span class=\"_ _11\"> </span>zostani<span class=\"_ _4\"></span>e zrealizowana w <span class=\"lse\">2025</span> <span class=\"_ _4\"></span><span class=\"ff3\">r. lub p\u00f3\u017aniej). W t<span class=\"_ _4\"></span>ych kontraktach <span class=\"_ _4\"></span>nie wyst\u0119<span class=\"_ _4\"></span>puje zmienny <span class=\"_ _4\"></span>element wyna<span class=\"_ _4\"></span>grodzenia.<span class=\"ff2\"> </span></span>Umowy <span class=\"ff4\">rodz\u0105c</span>e <span class=\"_ _4\"></span><span class=\"ff4\">obci\u0105\u017cenia i <span class=\"_ _4\"></span>wynagrodzeni<span class=\"_ _4\"></span>e zmienne<span class=\"ff1 fc9\"> </span></span>Maj\u0105c  na<span class=\"_ _4\"></span>  uw<span class=\"_ _4\"></span>adze  wi<span class=\"_ _4\"></span>\u0119ksz\u0105<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>zmienno\u015b\u0107 <span class=\"_ _12\"> </span>otoczenia <span class=\"_ _2\"> </span>makroekonomicznego, <span class=\"_ _2\"> </span>kt\u00f3re  ma <span class=\"_ _2\"> </span>istotny  wp<span class=\"_ _4\"></span>\u0142yw <span class=\"_ _2\"> </span>na  kszta\u0142towani<span class=\"_ _4\"></span>e  si\u0119 <span class=\"_ _2\"> </span>wynik\u00f3w finansowych <span class=\"_ _15\"> </span><span class=\"ff3\">Jednostki <span class=\"_ _15\"> </span>Dominuj\u0105cej <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _15\"> </span>wymogi <span class=\"_ _15\"> </span>MSR <span class=\"_ _14\"> </span>37 <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>zakresie <span class=\"_ _15\"> </span>identyfikacji <span class=\"_ _15\"> </span>um\u00f3w <span class=\"_ _15\"> </span>rodz\u0105cych <span class=\"_ _14\"> </span>obci\u0105\u017cenia, <span class=\"_ _14\"> </span></span>Jednostk<span class=\"_ _4\"></span>a Dominuj\u0105ca <span class=\"_ _15\"> </span>przeprowadza<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>cykliczn\u0105 <span class=\"_ _15\"> </span>analiz\u0119 <span class=\"_ _15\"> </span>zawartych <span class=\"_ _15\"> </span>kontrakt\u00f3w <span class=\"_ _15\"> </span>pod <span class=\"_ _15\"> </span>k\u0105tem <span class=\"_ _15\"> </span>ewentualnego <span class=\"_ _15\"> </span>zaistnienia<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>sytuacji, <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>kt\u00f3rej kontraktowa c<span class=\"_ _4\"></span>ena sprzeda\u017cy ni<span class=\"_ _4\"></span>e przekracz<span class=\"_ _4\"></span>a szacowanych,<span class=\"_ _4\"></span> nieunikn<span class=\"_ _4\"></span>ionych koszt\u00f3<span class=\"_ _4\"></span>w realizacji t<span class=\"_ _4\"></span>ych kontrakt<span class=\"_ _4\"></span>\u00f3w. <span class=\"ff2\"> </span>Dla <span class=\"_ _2\"> </span>kontrakt\u00f3w <span class=\"_ _2\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>produkt\u00f3w <span class=\"_ _2\"> </span>podstawowych <span class=\"_ _2\"> </span>(miedzi, <span class=\"_ _1\"> </span>srebra, <span class=\"_ _2\"> </span>z\u0142ota)  <span class=\"ff2\">Jednost</span>ka <span class=\"_ _1\"> </span>Dominuj\u0105ca <span class=\"_ _2\"> </span>ma <span class=\"_ _2\"> </span>ograniczone <span class=\"_ _2\"> </span>mo\u017cliwo\u015bci przeniesienia <span class=\"_ _3\"></span>ewentual<span class=\"_ _4\"></span>nego <span class=\"_ _3\"></span>wzrostu <span class=\"_ _3\"></span>koszt\u00f3w <span class=\"_ _3\"></span>produkcji <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ceny <span class=\"_ _3\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>finalnych produkt\u00f3w, <span class=\"_ _3\"></span>poniewa\u017c <span class=\"_ _3\"></span>poziom <span class=\"_ _3\"></span>przychod\u00f3w <span class=\"_ _3\"></span>ze sprzeda\u017cy tych <span class=\"_ _4\"></span>produkt\u00f3w <span class=\"_ _4\"></span>uzale\u017cniony j<span class=\"_ _4\"></span>est w g\u0142\u00f3wne<span class=\"_ _4\"></span>j mierze <span class=\"_ _4\"></span>od notowa\u0144 gie<span class=\"_ _4\"></span>\u0142dowych oraz <span class=\"_ _4\"></span>kurs\u00f3w w<span class=\"ff2\">alutowych.  </span>Baz\u0105 dla <span class=\"_ _3\"></span>ustalenia <span class=\"_ _3\"></span>ceny sprzeda\u017cy <span class=\"_ _3\"></span>dla produkt\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>miedz<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>w kontraktach <span class=\"_ _3\"></span>fizycznych s\u0105 <span class=\"_ _3\"></span>notowan<span class=\"_ _4\"></span>ia <span class=\"_ _3\"></span>gie\u0142dowe (najcz\u0119\u015bciej <span class=\"_ _3\"></span>st<span class=\"_ _4\"></span>osowan<span class=\"ff2 ls3a\">e </span>\u201eCash <span class=\"_ _11\"> </span>Settlement\u201d <span class=\"_ _11\"> </span>Londy\u0144skiej<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>Gie\u0142dy <span class=\"_ _11\"> </span>M<span class=\"_ _3\"></span>etali <span class=\"_ _11\"> </span>\u2013<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _11\"> </span></span>LME). <span class=\"_ _11\"> </span>Je\u017celi <span class=\"_ _11\"> </span>cho<span class=\"_ _3\"></span>dzi <span class=\"_ _11\"> </span>o <span class=\"_ _11\"> </span>produkty <span class=\"_ _11\"> </span>ze <span class=\"_ _15\"> </span>srebra, <span class=\"_ _11\"> </span>stosowane <span class=\"_ _11\"> </span>ceny <span class=\"_ _11\"> </span>opieraj\u0105 <span class=\"_ _11\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>n<span class=\"_ _3\"></span><span class=\"ff2 ls22\">a </span>notowaniach z Londy\u0144ski<span class=\"_ _4\"></span>ego Rynku Kruszc\u00f3w (Lon<span class=\"_ _4\"></span>don Bullion Market Associati<span class=\"_ _4\"></span>on). Podobnie wy<span class=\"_ _4\"></span>gl\u0105da sytuacja dla innych istotny<span class=\"_ _4\"></span>ch<span class=\"_ _3\"></span><span class=\"ff2\"> </span>produkt\u00f3w <span class=\"_ _0\"></span>Jednostki <span class=\"_ _f\"></span>Dominuj\u0105cej, <span class=\"_ _0\"></span>czyli <span class=\"_ _0\"></span>produkt\u00f3w <span class=\"_ _f\"></span>ze <span class=\"_ _0\"></span>z\u0142ota <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>o\u0142owiu, <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>kt\u00f3rych <span class=\"_ _0\"></span>ceny <span class=\"_ _0\"></span>sprzeda\u017c<span class=\"_ _4\"></span>y <span class=\"_ _0\"></span>uzale\u017cnione <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>notowa\u0144 gie\u0142<span class=\"ff2\">dowych. </span>Mo\u017cliwe <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _11\"> </span>negocjacje <span class=\"_ _10\"> </span>dodatkowy<span class=\"_ _4\"></span>ch <span class=\"_ _10\"> </span>premii <span class=\"_ _11\"> </span>do <span class=\"_ _10\"> </span>cen <span class=\"_ _11\"> </span>wynikaj\u0105cych <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>notowa\u0144 <span class=\"_ _11\"> </span>gie\u0142dowych,  jednak <span class=\"_ _11\"> </span>w <span class=\"_ _10\"> </span>tym <span class=\"_ _11\"> </span>zakresie <span class=\"_ _10\"> </span>wyst\u0119puj\u0105 ograniczenia wynikaj\u0105<span class=\"_ _4\"></span>ce z wp\u0142<span class=\"_ _4\"></span>ywu a<span class=\"_ _4\"></span>ktualnych warunk<span class=\"_ _4\"></span>\u00f3w rynkowy<span class=\"_ _4\"></span>ch, jak <span class=\"_ _4\"></span>r\u00f3wnie\u017c pozycji ne<span class=\"_ _4\"></span>gocjacyjnej <span class=\"_ _4\"></span>stron.<span class=\"ff2\"> </span>Cz\u0119\u015b\u0107  produk<span class=\"_ _4\"></span>t\u00f3w  <span class=\"ff2\">Jednos<span class=\"_ _4\"></span>tki  D<span class=\"ff3\">ominu<span class=\"_ _4\"></span>j\u0105cej  (m.in. <span class=\"_ _12\"> </span>kwas  siarkow<span class=\"_ _4\"></span>y, <span class=\"_ _2\"> </span>siarczan  miedzi,  o\u0142\u00f3w  rafin<span class=\"_ _4\"></span>owany) <span class=\"_ _12\"> </span>stanowi\u0105<span class=\"ff2\">  produkty <span class=\"_ _12\"> </span>uboczn<span class=\"_ _4\"></span>e </span></span></span>procesu produkcji miedzi, kt\u00f3re po <span class=\"_ _3\"></span>dalszej przer\u00f3bce, mog\u0105 zosta\u0107 sprzedane klientom zewn\u0119trznym<span class=\"_ _4\"></span>. Decyduj\u0105c si\u0119 <span class=\"_ _3\"></span>na ich <span class=\"_ _3\"></span>prz<span class=\"_ _4\"></span>er\u00f3<span class=\"_ _3\"></span><span class=\"ff2 ls20\">b </span>i <span class=\"_ _f\"></span>sprzeda\u017c, <span class=\"_ _3\"></span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca<span class=\"_ _4\"></span> <span class=\"_ _f\"></span><span class=\"ff2\">nie <span class=\"_ _f\"></span></span>kieruje <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _3\"></span>jedynie <span class=\"_ _f\"></span>potencjalnymi <span class=\"_ _3\"></span>przysz\u0142ymi <span class=\"_ _3\"></span>korzy\u015bciami <span class=\"_ _3\"></span>ekonomicznymi <span class=\"_ _3\"></span>p\u0142yn\u0105cymi <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>takich kontrakt\u00f3w, ale <span class=\"_ _3\"></span>zwraca <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>\u00f3wnie\u017c uwag\u0119 <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>inne, unikni\u0119te <span class=\"_ _3\"></span>w ten <span class=\"_ _3\"></span>spos\u00f3b <span class=\"_ _3\"></span>koszt<span class=\"_ _4\"></span>y, kt\u00f3<span class=\"_ _3\"></span>re alternatywnie musia\u0142yby <span class=\"_ _3\"></span>zosta\u0107 poniesione <span class=\"_ _3\"></span><span class=\"ff2 ls3b\">w </span>celu utylizacji t<span class=\"_ _4\"></span>ych produkt<span class=\"_ _4\"></span>\u00f3w uboczny<span class=\"ff2\">ch. </span>Pomimo <span class=\"_ _3\"></span>tego, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _f\"></span>obecnie <span class=\"_ _3\"></span>obserwowane, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>czekiwane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>najbli\u017cszym <span class=\"_ _3\"></span>okresie, <span class=\"_ _3\"></span>ceny <span class=\"_ _f\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>kwasu <span class=\"_ _3\"></span>siarkowego, <span class=\"_ _3\"></span>siarczanu <span class=\"_ _3\"></span>miedzi i <span class=\"ff3\">o\u0142owiu <span class=\"_ _3\"></span>rafinowan<span class=\"_ _4\"></span>ego <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>pozwalaj\u0105 na <span class=\"_ _3\"></span>osi\u0105ganie <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>tych <span class=\"_ _3\"></span>produktach <span class=\"_ _3\"></span>dodatnich <span class=\"_ _3\"></span>mar\u017c,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>wynik <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>tej <span class=\"_ _3\"></span>dzia\u0142alno\u015bci <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>korzystni<span class=\"_ _4\"></span>ejs<span class=\"_ _3\"></span><span class=\"ff2 ls3c\">zy<span class=\"ls0\"> </span></span></span>w por\u00f3wnaniu <span class=\"_ _4\"></span>do dost\u0119pn<span class=\"_ _4\"></span>ych rozwi\u0105z<span class=\"_ _4\"></span>a\u0144 alternatywnych <span class=\"_ _4\"></span>(np. utyl<span class=\"_ _4\"></span>izacji tych pr<span class=\"_ _4\"></span>odukt\u00f3w ub<span class=\"_ _4\"></span>ocznych).<span class=\"ff2\"> </span>Dlatego <span class=\"_ _3\"></span>te\u017c <span class=\"_ _3\"></span>Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca <span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>ujmuje <span class=\"_ _3\"></span>okre\u015blonych <span class=\"_ _3\"></span>um\u00f3w,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>jako <span class=\"_ _f\"></span>um\u00f3w <span class=\"_ _3\"></span>rodz\u0105cych <span class=\"_ _3\"></span>obci\u0105\u017cenia,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>gdy\u017c <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>szerszej <span class=\"_ _3\"></span>perspekty<span class=\"_ _4\"></span>wie generuje <span class=\"_ _3\"></span>zy<span class=\"_ _4\"></span>sk <span class=\"_ _3\"></span>na ca\u0142o\u015bci <span class=\"_ _3\"></span>procesu produkcji <span class=\"_ _3\"></span>miedzi, w <span class=\"_ _3\"></span>kt\u00f3rym <span class=\"_ _3\"></span>zagosp<span class=\"_ _4\"></span>odarowywani<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>produkt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>uboczny<span class=\"_ _4\"></span>ch st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi <span class=\"_ _3\"></span>int<span class=\"_ _4\"></span>egraln\u0105 cz\u0119\u015b\u0107 i <span class=\"ff3\">wpisuje <span class=\"_ _d\"> </span>si\u0119 <span class=\"_ _c\"> </span>w <span class=\"_ _d\"> </span>dzia\u0142ania <span class=\"_ _d\"> </span>Jednostki <span class=\"_ _c\"> </span>Dominuj\u0105cej <span class=\"_ _c\"> </span>zmierzaj\u0105ce <span class=\"_ _c\"> </span>do <span class=\"_ _d\"> </span>ochrony <span class=\"_ _c\"> </span>\u015bro<span class=\"_ _3\"></span>dowiska <span class=\"_ _c\"> </span>natur<span class=\"_ _4\"></span>alnego <span class=\"_ _c\"> </span>jak <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>minimalizowani<span class=\"_ _4\"></span>a </span>negatywneg<span class=\"_ _4\"></span>o wp\u0142ywu na t<span class=\"_ _4\"></span>o \u015brodowisko na<span class=\"_ _4\"></span> skutek pr<span class=\"_ _4\"></span>owadzonej dzia\u0142alno\u015bci g<span class=\"_ _4\"></span>ospodarczej. <span class=\"ff2\"> </span>Na  bazie <span class=\"_ _19\"> </span>przeprowadzonych  analiz  <span class=\"ff3\">Jednostka  Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105ca  nie <span class=\"_ _10\"> </span>stwierdzi\u0142a  wyst\u0119powania  na  dzie\u0144  31  grudnia<span class=\"ff2\"> <span class=\"_ _10\"> </span></span>2023  r. <span class=\"_ _10\"> </span>um\u00f3w </span>rodz\u0105cych obci\u0105\u017c<span class=\"_ _4\"></span>enia w rozum<span class=\"_ _4\"></span>ieniu MSR 37<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>Przychody z um<span class=\"_ _4\"></span>\u00f3w z klient<span class=\"_ _4\"></span>ami Grupy Kapi<span class=\"_ _4\"></span>ta\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 w<span class=\"_ _4\"></span>ed\u0142ug as<span class=\"_ _4\"></span>ortymentu<span class=\"ff1\"> </span>od 01.01.2023 do 3<span class=\"_ _3\"></span>1.12.2023 Pozycje uzgadniaj\u0105c<span class=\"_ _3\"></span>e <span class=\"ff1\"> </span>do danych skonsoli<span class=\"_ _3\"></span>dowanych<span class=\"_ _3\"></span> KGHM  Polska Mied\u017a S.A.<span class=\"_ _3\"></span><span class=\"ff1\"> </span> KGHM INTERNATIONAL LT<span class=\"_ _3\"></span>D. Sierra Gorda S.C.M<span class=\"_ _3\"></span>.* Pozosta\u0142e <span class=\"ff1\"> </span>segmenty Eliminacja danych <span class=\"_ _3\"></span> segmentu  Sierra Gorda S.C.M<span class=\"_ _3\"></span>. Korekty konsolidacyjne<span class=\"_ _3\"></span> Dane skonsolidowane<span class=\"_ _3\"></span> Produkty Mied\u017a<span class=\"ff2\"> </span>22 290 1 409 2 677  <span class=\"ls11\">10</span> (2 677) ( 44) 23 665 Srebro 4 389  <span class=\"ls11\">34</span>  <span class=\"ls11\">72</span> - ( 72) - 4 423<span class=\"ls0\"> </span>Z\u0142oto<span class=\"ff2\"> </span> <span class=\"ls11\">932</span>  <span class=\"ls11\">211</span>  <span class=\"ls11\">277</span> - ( 277) - 1 143<span class=\"ls0\"> </span>Us\u0142ugi<span class=\"ff2\"> </span> <span class=\"ls11\">199</span>  <span class=\"ls11\">681</span> - 2 711 - (2 070) 1 521<span class=\"ls0\"> </span>Energia  <span class=\"ls11\">123</span> - -  <span class=\"ls11\">519</span> - ( 388)  <span class=\"ls3\">254</span> S\u00f3l<span class=\"ff2\"> </span> <span class=\"ls11\">56</span> - - - - 25**  <span class=\"ls3\">81</span> \u015arodki strza\u0142owe <span class=\"_ _3\"></span><span class=\"ff2\"> </span>i materia\u0142y wybu<span class=\"_ _3\"></span>chowe<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">313</span> - ( 152)  <span class=\"ls3\">161</span> Maszyny g\u00f3rnicze, \u015br<span class=\"_ _3\"></span>odki transportu i inne typ<span class=\"_ _3\"></span>y maszyn i urz\u0105dze\u0144<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">383</span> - ( 331)  <span class=\"ls3\">52</span> Dodatki do paliw<span class=\"_ _3\"></span> - - -  <span class=\"ls11\">103</span> - -  <span class=\"ls3\">103</span> O\u0142\u00f3w<span class=\"ff2\"> </span> <span class=\"ls11\">264</span> - - - - -  <span class=\"ls3\">264</span> Wyroby z innych met<span class=\"_ _3\"></span>ali nie\u017celaznych<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - -  <span class=\"ls11\">141</span> - ( 9)  <span class=\"ls3\">132</span> Pozosta\u0142e produkty<span class=\"_ _3\"></span><span class=\"ff2\"> </span> <span class=\"ls11\">184</span>  <span class=\"ls11\">116</span>  <span class=\"ls11\">293</span>  <span class=\"ls11\">883</span> ( 293) ( 572)  <span class=\"ls3\">611</span> Towary i materia\u0142y<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Stal - - -  <span class=\"ls11\">440</span> - ( 73)  <span class=\"ls3\">367</span> Ropa naftowa i jej poc<span class=\"_ _3\"></span>hodne - - -  <span class=\"ls11\">435</span> - ( 361)  <span class=\"ls3\">74</span> S\u00f3l<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">81</span> - (81)** - Pozosta\u0142e towary i m<span class=\"_ _3\"></span>ateria\u0142y<span class=\"ff2\"> </span> <span class=\"ls11\">647</span> - - 6 566 - (6 597)  <span class=\"ls3\">616</span> RAZEM 29 084 2 451<span class=\"ls0\"> </span>3 319<span class=\"ls0\"> </span>12 585 (3 319) (10 653) 33 467 * 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.<span class=\"ff6\"> </span>** W tym: 81 mln PLN - reklasyfikacja z <span class=\"ff5\">przychod\u00f3w ze sprzeda\u017cy towar\u00f3w i materia\u0142\u00f3w do przychod\u00f3w ze sprzeda\u017cy produkt\u00f3w.</span> od 01.01.2022 do 3<span class=\"_ _3\"></span>1.12.2022 Pozycje uzgadniaj\u0105c<span class=\"_ _3\"></span>e <span class=\"ff1\"> </span>do danych skonsoli<span class=\"_ _3\"></span>dowanych<span class=\"_ _3\"></span> KGHM  Polska Mied\u017a S.A.<span class=\"_ _3\"></span><span class=\"ff1\"> </span> KGHM INTERNATIONAL LT<span class=\"_ _3\"></span>D. Sierra Gorda S.C.M<span class=\"_ _3\"></span>.* Pozosta\u0142e <span class=\"ff1\"> </span>segmenty Eliminacja danych <span class=\"_ _3\"></span> segmentu  Sierra Gorda S.C.M<span class=\"_ _3\"></span>. Korekty konsolidacyjne<span class=\"_ _3\"></span> Dane skonsolidowane<span class=\"_ _3\"></span> Produkty Mied\u017a<span class=\"ff2\"> </span>22 207 2 015 3 248  <span class=\"ls11\">10</span> (3 248) ( 51) 24 181 Srebro 4 341  <span class=\"ls11\">30</span>  <span class=\"ls11\">82</span> - ( 82) - 4 371<span class=\"ls0\"> </span>Z\u0142oto<span class=\"ff2\"> </span> <span class=\"ls11\">649</span>  <span class=\"ls11\">313</span>  <span class=\"ls11\">269</span> - ( 269) -  <span class=\"ls3\">962</span> Us\u0142ugi<span class=\"ff2\"> </span> <span class=\"ls11\">174</span>  <span class=\"ls11\">595</span> - 2 307 - (1 745) 1 331<span class=\"ls0\"> </span>Energia  <span class=\"ls11\">35</span> - -  <span class=\"ls11\">358</span> - ( 212)  <span class=\"ls3\">181</span> S\u00f3l<span class=\"ff2\"> </span> <span class=\"ls11\">36</span> - - - - 23**  <span class=\"ls3\">59</span> \u015arodki strza\u0142owe <span class=\"_ _3\"></span><span class=\"ff2\"> </span>i materia\u0142y wybu<span class=\"_ _3\"></span>chowe<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">300</span> - ( 151)  <span class=\"ls3\">149</span> Maszyny g\u00f3rnicze, \u015br<span class=\"_ _3\"></span>odki transportu i inne typ<span class=\"_ _3\"></span>y maszyn i urz\u0105dze\u0144<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">315</span> - ( 271)  <span class=\"ls3\">44</span> Dodatki do paliw<span class=\"_ _3\"></span> - - -  <span class=\"ls11\">159</span> - -  <span class=\"ls3\">159</span> O\u0142\u00f3w<span class=\"ff2\"> </span> <span class=\"ls11\">295</span> - - - - -  <span class=\"ls3\">295</span> Wyroby z innych met<span class=\"_ _3\"></span>ali nie\u017celaznych<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - -  <span class=\"ls11\">179</span> - ( 4)  <span class=\"ls3\">175</span> Pozosta\u0142e produkty<span class=\"_ _3\"></span><span class=\"ff2\"> </span> <span class=\"ls11\">325</span>  <span class=\"ls11\">264</span>  <span class=\"ls11\">375</span>  <span class=\"ls11\">797</span> ( 375) ( 480)  <span class=\"ls3\">906</span> Towary i materia\u0142y<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Stal - - -  <span class=\"ls11\">623</span> - ( 142)  <span class=\"ls3\">481</span> Ropa naftowa i jej poc<span class=\"_ _3\"></span>hodne - - -  <span class=\"ls11\">528</span> - ( 431)  <span class=\"ls3\">97</span> S\u00f3l<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">59</span> - (59)** - Pozosta\u0142e towary i m<span class=\"_ _3\"></span>ateria\u0142y<span class=\"ff2\"> </span> <span class=\"ls11\">367</span> - - 7 254 - (7 165)  <span class=\"ls3\">456</span> RAZEM 28 429 3 217<span class=\"ls0\"> </span>3 974<span class=\"ls0\"> </span>12 889 (3 974) (10 688) 33 847 * 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.<span class=\"ff6\"> </span>** W tym: 59 mln PLN - <span class=\"ff5\">reklasyfikacja z przychod\u00f3w ze sprzeda\u017cy towar\u00f3w i materia\u0142\u00f3w do przychod\u00f3w ze sprzeda\u017cy produkt\u00f3w.</span> Nota 2.4 <span class=\"ff4\">Przych<span class=\"_ _4\"></span>ody z um\u00f3w z <span class=\"_ _4\"></span>klientami Grupy <span class=\"_ _4\"></span>Kapit<span class=\"_ _4\"></span>a\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 w<span class=\"_ _4\"></span>ed\u0142ug kateg<span class=\"_ _4\"></span>orii<span class=\"ff1\"> </span></span>od 01.01.2023 do 3<span class=\"_ _3\"></span>1.12.2023 Pozycje uzgadniaj\u0105c<span class=\"_ _3\"></span>e <span class=\"ff1\"> </span>do danych skonsoli<span class=\"_ _3\"></span>dowanych<span class=\"_ _3\"></span> KGHM  Polska Mied\u017a S.A.<span class=\"_ _3\"></span><span class=\"ff1\"> </span> KGHM INTERNATIONAL LTD. Sierra Gorda S.C.M.* Pozosta\u0142e <span class=\"ff1\"> </span>segmenty Eliminacja  danych  segmentu  Sierra Gorda S.C.<span class=\"_ _3\"></span>M. Korekty konsolidacyjne<span class=\"_ _3\"></span> Dane skonsolidowane<span class=\"_ _3\"></span> Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em<span class=\"_ _3\"></span><span class=\"ff1\">, z tego: </span>29 084 2 451<span class=\"ls0\"> </span>3 319<span class=\"ls0\"> </span>12 585 (3 319) (10 653) 33 467 Przychody z um\u00f3w sp<span class=\"_ _3\"></span>rzeda\u017cy, dla kt\u00f3rych c<span class=\"_ _3\"></span>ena jest ustalana po dni<span class=\"_ _3\"></span>u uj\u0119cia sprzeda\u017cy w ks<span class=\"_ _3\"></span>i\u0119gach (formu<span class=\"_ _3\"></span>\u0142a cenowa M+**) z te<span class=\"_ _3\"></span>go: 20 681 1 771 3 307  <span class=\"ls11\">169</span> (3 307) ( 141) 22 480    <span class=\"ls0\">rozliczone </span>20 294  <span class=\"ls11\">975</span> 1 621  <span class=\"ls11\">167</span> (1 621) ( 139) 21 297    <span class=\"ls0\">nierozlic<span class=\"_ _3\"></span>zone </span> <span class=\"ls11\">387</span>  <span class=\"ls11\">796</span> 1 686  2 (1 686) ( 2) 1 183<span class=\"ls0\"> </span>Przychody z tytu\u0142u re<span class=\"_ _3\"></span>alizacji kontrakt\u00f3w d\u0142ugotermi<span class=\"_ _3\"></span>nowych dotycz\u0105cych budowy <span class=\"_ _3\"></span>kopal\u0144<span class=\"ff2\"> </span>-  <span class=\"ls11\">642</span> -  <span class=\"ls11\">166</span> - ( 128)  <span class=\"ls3\">680</span> Przychody z pozost<span class=\"_ _3\"></span>a\u0142ych um\u00f3w sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff2\"> </span>8 403  <span class=\"ls11\">38</span>  <span class=\"ls11\">12</span> 12 250 ( 12) (10 384) 10 307 Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em, z tego:<span class=\"_ _3\"></span><span class=\"ff1\"> </span>29 084 2 451<span class=\"ls0\"> </span>3 319<span class=\"ls0\"> </span>12 585 (3 <span class=\"ls3\">319)</span> (10 653) 33 467    <span class=\"ff3 ls0\">obj\u0119te f<span class=\"_ _3\"></span>aktoringiem wierzyteln<span class=\"_ _3\"></span>o\u015bciowy<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span>8 852 - -  <span class=\"ls11\">246</span> - ( 246) 8 852<span class=\"ls0\"> </span>   <span class=\"ff3 ls0\">nieobj\u0119<span class=\"_ _3\"></span>te faktoringiem wierzyteln<span class=\"_ _3\"></span>o\u015bciowym<span class=\"ff2\"> </span></span>20 232 2 451 3 319 12 339 (3 319) (10 407) 24 615 * 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.<span class=\"ff6\"> </span>** formu\u0142a cenowa M+ oznacza, \u017ce dla poszczeg\u00f3lnych transakcji sprzeda\u017cy produkt\u00f3w miedzi i srebra, ostateczna cena sprzeda\u017cy<span class=\"ff6\"> </span>je<span class=\"_ _3\"></span>st ust<span class=\"_ _4\"></span>alana po dniu uj\u0119cia sprzeda\u017cy, w oparciu np. o \u015bredni\u0105 z notowa\u0144 gie\u0142dowych danego metalu z miesi\u0105ca sprzeda\u017cy lub z miesi\u0105ca nast\u0119puj\u0105cego po miesi\u0105cu sprzeda\u017cy.<span class=\"ff6\"> </span>od 01.01.2023 <span class=\"_ _3\"></span> do 31.12.2023<span class=\"_ _3\"></span> od 01.01.2022 <span class=\"_ _3\"></span> do 31.12.2022<span class=\"_ _3\"></span> Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em, z tego:<span class=\"_ _3\"></span><span class=\"ff1\"> </span>33 467 33 847    <span class=\"ff3 ls0\">przekazywane<span class=\"_ _3\"></span> w okre\u015blonym momen<span class=\"_ _3\"></span>cie<span class=\"ff2\"> </span></span>31 356 32 229    <span class=\"ff3 ls0\">przekazywane<span class=\"_ _3\"></span> w miar\u0119 up\u0142ywu czasu<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span>2 111 1 618 od 01.01.2022 do 3<span class=\"_ _3\"></span>1.12.2022 Pozycje uzgadniaj\u0105c<span class=\"_ _3\"></span>e <span class=\"ff1\"> </span>do danych skonsoli<span class=\"_ _3\"></span>dowanych<span class=\"_ _3\"></span> KGHM  Polska Mied\u017a S.A.<span class=\"_ _3\"></span><span class=\"ff1\"> </span> KGHM INTERNATIONAL LTD. Sierra Gorda S.C.M.* Pozosta\u0142e <span class=\"ff1\"> </span>segmenty Eliminacja  danych  segmentu  Sierra Gorda S.C.M<span class=\"_ _3\"></span>. Korekty konsolidacyjne<span class=\"_ _3\"></span> Dane skonsolidowane<span class=\"_ _3\"></span> Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em<span class=\"_ _3\"></span><span class=\"ff1\">, z tego: </span>28 429 3 217<span class=\"ls0\"> </span>3 974<span class=\"ls0\"> </span>12 889 (3 974) (10 688) 33 <span class=\"ls0\">847 </span>Przychody z um\u00f3w sp<span class=\"_ _3\"></span>rzeda\u017cy, dla kt\u00f3rych c<span class=\"_ _3\"></span>ena jest ustalana po dni<span class=\"_ _3\"></span>u uj\u0119cia sprzeda\u017cy w ks<span class=\"_ _3\"></span>i\u0119gach (formu\u0142a cenowa M+**) z te<span class=\"_ _3\"></span>go: 21 767 2 556 3 974 6 259 (3 974) (6 038) 24 544    <span class=\"ls0\">rozliczone </span>21 045 1 459 2 068 6 259 (2 068) (6 038) 22 725    <span class=\"ls0\">nierozlic<span class=\"_ _3\"></span>zone </span> <span class=\"ls11\">722</span> 1 097 1 906 - (1 906) - 1 819<span class=\"ls0\"> </span>Przychody z tytu\u0142u re<span class=\"_ _3\"></span>alizacji kontrakt\u00f3w d\u0142ugotermi<span class=\"_ _3\"></span>nowych dotycz\u0105cych budowy <span class=\"_ _3\"></span>kopal\u0144<span class=\"ff2\"> </span>-  <span class=\"ls11\">555</span> -  <span class=\"ls11\">165</span> - ( 146)  <span class=\"ls3\">574</span> Przychody z pozost<span class=\"_ _3\"></span>a\u0142ych um\u00f3w sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff2\"> </span>6 662  <span class=\"ls11\">106</span> - 6 465 - (4 504) 8 729<span class=\"ls0\"> </span>Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em, z tego:<span class=\"_ _3\"></span><span class=\"ff1\"> </span>28 429 3 217<span class=\"ls0\"> </span>3 974<span class=\"ls0\"> </span>12 889 (3 974) (10 688) 33 847    <span class=\"ff3 ls0\">obj\u0119te f<span class=\"_ _3\"></span>aktoringiem wierzyteln<span class=\"_ _3\"></span>o\u015bciowy<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span>8 677 - -  <span class=\"ls11\">390</span> - ( 304) 8 763<span class=\"ls0\"> </span>   <span class=\"ff3 ls0\">nieobj\u0119<span class=\"_ _3\"></span>te faktoringiem wierzyteln<span class=\"_ _3\"></span>o\u015bciowym<span class=\"ff2\"> </span></span>19 752 3 217 3 974 12 499 (3 974) (10 384) 25 084  <span class=\"ff1 fc2\"> </span><span class=\"ff5\">* 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.<span class=\"ff6\"> </span></span>** formu\u0142a cenowa M+ oznacza, \u017ce dla poszczeg\u00f3lnych transakcji sprzeda\u017cy produkt\u00f3w miedzi i srebra, ostateczna cena sprzeda\u017cy<span class=\"ff6\"> </span>je<span class=\"_ _3\"></span>st ust<span class=\"_ _4\"></span>alana po dniu uj\u0119cia sprzeda\u017cy, w oparciu np. \u015bredni\u0105 z notowa\u0144 gie\u0142dowych danego metalu z<span class=\"ff6\"> </span>miesi\u0105ca sprzeda\u017cy lub z miesi\u0105ca nast\u0119puj\u0105cego po miesi\u0105cu sprzeda\u017cy.<span class=\"ff6\"> </span>Nota 2.5 <span class=\"ff4\">Przych<span class=\"_ _4\"></span>ody z um\u00f3w z <span class=\"_ _4\"></span>klientami Grupy <span class=\"_ _4\"></span>Kapit<span class=\"_ _4\"></span>a\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 ge<span class=\"_ _4\"></span>ograficzny wed\u0142ug <span class=\"_ _4\"></span>lokalizacji<span class=\"_ _4\"></span> finalnych odb<span class=\"_ _4\"></span>iorc\u00f3w<span class=\"ff1\"> </span></span>od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022       <span class=\"ff4\">Pozycje uzgadniaj\u0105ce </span> do danych skonsolidowanych Grupa Kapita\u0142owa KGHM Polska Mied\u017a S.A.<span class=\"ff1\"> </span>KGHM <span class=\"ls0\"> </span>Polska Mied\u017a S.A.<span class=\"ff1\"> </span> <span class=\"ls33\">KGHM </span>INTERNATIONAL LTD. Sierra Gorda S.C.M.* Pozosta\u0142e <span class=\"ff1\"> </span>segmenty Eliminacja danych  segmentu  Sierra Gorda S.C.M. Korekty konsolidacyjne Dane skonsolidowane Polska 7 075 -  <span class=\"ls8\">33</span> 12 258 ( 33) (10 615) 8 718 8 986 Austria  <span class=\"ls8\">401</span> - -  <span class=\"ls8\">22</span> - -  <span class=\"ls8\">423</span>  <span class=\"ls8\">570</span> Belgia  <span class=\"ls8\">33</span> - -  <span class=\"ls8\">11</span> - -  <span class=\"ls8\">44</span>  <span class=\"ls8\">67</span> Bu\u0142garia<span class=\"ff2\"> </span> <span class=\"ls8\">251</span> - -  <span class=\"ls8\">16</span> - -  <span class=\"ls8\">267</span>  <span class=\"ls8\">47</span> Czechy 2 279 - -  <span class=\"ls8\">23</span> - - 2 302 2 269 Dania  9 - - - - -  9  <span class=\"ls8\">28</span> Estonia  <span class=\"ls8\">23</span> - -  3 - -  <span class=\"ls8\">26</span>  <span class=\"ls8\">17</span> Finlandia  9 - -  5 - -  <span class=\"ls8\">14</span> - Francja  <span class=\"ls8\">881</span> - -  4 - -  <span class=\"ls8\">885</span>  <span class=\"ls8\">901</span> Grecja - - -  <span class=\"ls8\">12</span> - -  <span class=\"ls8\">12</span> - Hiszpania  <span class=\"ls8\">11</span> - -  2 - -  <span class=\"ls8\">13</span> - Holandia  7 -  <span class=\"ls8\">78</span> - ( 78) -  7  7 Litwa  4 - -  9 - -  <span class=\"ls8\">13</span>  <span class=\"ls8\">22</span> Niemcy 6 070 - -  <span class=\"ls8\">66</span> - - 6 136 5 603 Rumunia  <span class=\"ls8\">155</span> - -  2 - -  <span class=\"ls8\">157</span>  <span class=\"ls8\">142</span> S\u0142owacja<span class=\"ff2\"> </span> <span class=\"ls8\">209</span> - -  <span class=\"ls8\">15</span> - -  <span class=\"ls8\">224</span>  <span class=\"ls8\">197</span> S\u0142owenia<span class=\"ff2\"> </span> <span class=\"ls8\">108</span> - -  3 - -  <span class=\"ls8\">111</span>  <span class=\"ls8\">132</span> Szwecja  <span class=\"ls8\">146</span> - -  <span class=\"ls8\">29</span> - -  <span class=\"ls8\">175</span>  <span class=\"ls8\">31</span> W\u0119gry<span class=\"ff2\"> </span>1 439 - -  8 - - 1 447 1 419 Wielka Brytania  <span class=\"ls8\">990</span> - -  4 - -  <span class=\"ls8\">994</span> 1 682 W\u0142ochy<span class=\"ff2\"> </span>2 172 - -  <span class=\"ls8\">14</span> - - 2 186 2 348 Australia  <span class=\"ls8\">393</span> - - - - -  <span class=\"ls8\">393</span>  <span class=\"ls8\">787</span> Bo\u015bnia i Hercegowina<span class=\"ff2\"> </span> <span class=\"ls8\">12</span> - -  2 - -  <span class=\"ls8\">14</span>  <span class=\"ls8\">25</span> Chile  2  <span class=\"ls8\">274</span> 1 046  1 (1 046) ( 1)  <span class=\"ls8\">276</span>  <span class=\"ls8\">311</span> Chiny 2 982 1 076 1 565 - (1 565) - 4 058 3 742 Indie - -  <span class=\"ls8\">31</span> - ( 31) - - - Japonia - -  <span class=\"ls8\">469</span> - ( 469) - -  <span class=\"ls8\">64</span> Kanada  <span class=\"ls8\">41</span>  <span class=\"ls8\">940</span> - - - ( 36)  <span class=\"ls8\">945</span>  <span class=\"ls8\">865</span> Korea Po\u0142udniowa<span class=\"ff2\"> </span> <span class=\"ls8\">15</span> -  <span class=\"ls8\">57</span> - ( 57) -  <span class=\"ls8\">15</span>  <span class=\"ls8\">68</span> Stany Zjednoczone Ameryki 1 163  <span class=\"ls8\">162</span> -  <span class=\"ls8\">17</span> - ( 1) 1 341 1 210 Szwajcaria 1 358 - -  3 - - 1 361  <span class=\"ls8\">797</span> Turcja  <span class=\"ls8\">231</span> - -  <span class=\"ls8\">15</span> - -  <span class=\"ls8\">246</span>  <span class=\"ls8\">297</span> Arabia Saudyjska  <span class=\"ls8\">102</span> - -  1 - -  <span class=\"ls8\">103</span> - Wietnam  2 - - - - -  2  <span class=\"ls8\">231</span> Filipiny - - - - - - -  <span class=\"ls8\">173</span> Malezja  <span class=\"ls8\">52</span> - - - - -  <span class=\"ls8\">52</span>  <span class=\"ls8\">72</span> Algieria  <span class=\"ls8\">79</span> - - - - -  <span class=\"ls8\">79</span> - Brazylia - -  <span class=\"ls8\">40</span> - ( 40) - - - Meksyk - - - - - - -  <span class=\"ls8\">92</span> Tajwan  <span class=\"ls8\">49</span> - - - - -  <span class=\"ls8\">49</span>  <span class=\"ls8\">69</span> Tajlandia  <span class=\"ls8\">327</span> - - - - -  <span class=\"ls8\">327</span>  <span class=\"ls8\">442</span> Pozosta\u0142e kraje<span class=\"ff2\"> </span> 4 ( 1) -  <span class=\"ls8\">40</span> - -  <span class=\"ls8\">43</span>  <span class=\"ls8\">134</span> RAZEM 29 084 2 451 3 319 12 585 (3 319) (10 653) 33 467 33 847    <span class=\"ff5\">* 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.</span> <div class=\"c w2 h0 gs586\"><div class=\"t m0 xb h18 y5f ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xb h8 y3d8 ff1 fs6 fc2 sc0 ls0 ws0\">Nota 2.6 <span class=\"ff4\">G\u0142\u00f3wni <span class=\"_ _4\"></span>klienci <span class=\"ff1\"> </span></span></div><div class=\"t m0 xb h8 yab ff2 fs6 fc0 sc0 ls0 ws0\">W okresie <span class=\"_ _3\"></span>od 1 <span class=\"_ _3\"></span>stycznia 2023 r.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>do 31 grudnia <span class=\"_ _3\"></span>2023 <span class=\"ff3\">r. <span class=\"_ _3\"></span>oraz w <span class=\"_ _3\"></span>okresie por\u00f3wnywalnym z \u017cadnym <span class=\"_ _3\"></span>odbiorc\u0105 nie <span class=\"_ _3\"></span>zrealizowan<span class=\"_ _4\"></span>o </span></div><div class=\"t m0 xb h8 y279 ff3 fs6 fc0 sc0 ls0 ws0\">przychod\u00f3w przekr<span class=\"_ _4\"></span>aczaj\u0105cych <span class=\"_ _4\"></span>10% prz<span class=\"_ _4\"></span>ychod\u00f3w ze<span class=\"ff2\"> </span>sprzeda\u017cy <span class=\"_ _4\"></span>Grupy Kapita\u0142<span class=\"_ _4\"></span>owej.<span class=\"ff2\"> </span></div><div class=\"t m0 xb h8 y62c ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xb h8 y62d ff1 fs6 fc2 sc0 ls0 ws0\">Nota 2.7 <span class=\"ff4\">Aktyw<span class=\"_ _4\"></span>a trwa\u0142e \u2013<span class=\"ff1\"> </span>pod<span class=\"_ _4\"></span>zia\u0142 geogr<span class=\"_ _4\"></span>aficzny<span class=\"ff1\"> </span></span></div><div class=\"t m0 xb h18 y62e ff7 fs8 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wa0 hb2 gs587\"><div class=\"t m0 x6b h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div><div class=\"t m0 x19 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _4\"></span> </div></div><div class=\"c wa1 hb2 gs588\"><div class=\"t m0 x6b h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div><div class=\"t m0 x19 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2022<span class=\"_ _4\"></span> </div></div><div class=\"c w9e h25 gs589\"><div class=\"t m0 x11 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">Polska </div></div><div class=\"c wa0 h25 gs58a\"><div class=\"t m0 x22 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">23 309 </div></div><div class=\"c wa1 h25 gs58b\"><div class=\"t m0 x22 h8 y65 ff2 fs6 fc0 sc0 lse ws0\">25 008<span class=\"ls0\"> </span></div></div><div class=\"c w9e h6d gs58c\"><div class=\"t m0 x11 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">Kanada </div></div><div class=\"c wa0 h6d gs58d\"><div class=\"t m0 x81 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">1 791 </div></div><div class=\"c wa1 h6d gs58e\"><div class=\"t m0 x81 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">1 919 </div></div><div class=\"c w9e h25 gs58f\"><div class=\"t m0 x11 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">Stany Zjedn<span class=\"_ _4\"></span>oczone Ameryki </div></div><div class=\"c wa0 h25 gs590\"><div class=\"t m0 x81 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">1 613 </div></div><div class=\"c wa1 h25 gs591\"><div class=\"t m0 x81 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">1 841 </div></div><div class=\"c w9e h25 gs592\"><div class=\"t m0 x11 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">Chile </div></div><div class=\"c wa0 h25 gs593\"><div class=\"t m0 x1f h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">228</span> </div></div><div class=\"c wa1 h25 gs594\"><div class=\"t m0 x1f h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">204</span> </div></div><div class=\"c w9e h6d gs595\"><div class=\"t m0 x11 h8 y1c3 ff1 fs6 fc2 sc0 ls0 ws0\">RAZEM* </div></div><div class=\"c wa0 h6d gs596\"><div class=\"t m0 x22 h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">26 941 </div></div><div class=\"c wa1 h6d gs597\"><div class=\"t m0 x22 h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">28 972 </div></div><div class=\"c w2 h0 gs586\"><div class=\"t m0 xb h8 y635 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"fs3\"> </span></div><div class=\"t m0 xb h5 y636 ff2 fs3 fc0 sc0 ls0 ws0\">*<span class=\"ff5\">aktywa <span class=\"_ _f\"></span>trwa\u0142<span class=\"_ _3\"></span>e <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>wy\u0142\u0105czenie<span class=\"_ _3\"></span>m: <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>chodnych <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>strument\u00f3w <span class=\"_ _f\"></span>finansowych<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>nych <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>nstrument\u00f3w <span class=\"_ _f\"></span>finanso<span class=\"_ _3\"></span>wych, <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>nych <span class=\"_ _f\"></span>aktyw\u00f3w <span class=\"_ _f\"></span>ni<span class=\"_ _3\"></span>efinansow<span class=\"_ _f\"></span><span class=\"ff6\">ych <span class=\"_ _f\"> </span>o<span class=\"_ _3\"></span>raz<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 xb h4a y637 ff5 fs3 fc0 sc0 ls0 ws0\">aktyw\u00f3w <span class=\"_ _3\"></span>z tytu\u0142u <span class=\"_ _3\"></span>odroczonego p<span class=\"_ _3\"></span>odatku dochodow<span class=\"_ _3\"></span>ego (MSSF 8.33b<span class=\"_ _3\"></span>), w \u0142<span class=\"_ _3\"></span>\u0105cznej kwocie <span class=\"_ _3\"></span>1<span class=\"_ _3\"></span><span class=\"ff6\">1 <span class=\"ls2f\">041</span> mln PL<span class=\"_ _3\"></span>N </span>na <span class=\"_ _3\"></span>dzie\u0144 31 <span class=\"_ _3\"></span>grudnia 202<span class=\"_ _3\"></span><span class=\"ff6\">3 <span class=\"ls3e\">r.</span> (11 448 <span class=\"_ _3\"></span>mln PLN<span class=\"_ _3\"></span> </span></div><div class=\"t m0 xb h4a y638 ff6 fs3 fc0 sc0 ls3f ws0\">na<span class=\"ls0\"> <span class=\"ff5\">dzie\u0144 31 grud<span class=\"_ _3\"></span>nia 20</span><span class=\"ls2f\">22</span> r.). </span></div><div class=\"t m0 xb h4a y639 ff6 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xb h8 y63a ff1 fs6 fc2 sc0 ls0 ws0\"> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "Dane <span class=\"_ _c\"> </span>finansowe <span class=\"_ _c\"> </span>przygotowyw<span class=\"_ _4\"></span>ane <span class=\"_ _c\"> </span>dla <span class=\"_ _c\"> </span>ce<span class=\"_ _3\"></span>l\u00f3w <span class=\"_ _14\"> </span>sprawozdawczo\u015bci <span class=\"_ _c\"> </span>zarz\u0105dczej <span class=\"_ _c\"> </span>opart<span class=\"_ _3\"></span>e <span class=\"_ _c\"> </span>s\u0105 <span class=\"_ _c\"> </span>na <span class=\"_ _c\"> </span>tych <span class=\"_ _d\"> </span>samych <span class=\"_ _c\"> </span>zasadach rachunkowo\u015bci, <span class=\"_ _f\"></span>jakie <span class=\"_ _f\"></span>stosuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _f\"></span>przy <span class=\"_ _f\"></span>spo<span class=\"_ _3\"></span>rz\u0105dz<span class=\"_ _4\"></span>aniu <span class=\"_ _f\"></span>skonsolidowanych <span class=\"_ _f\"></span>sprawozda\u0144 <span class=\"_ _f\"></span>finansowych<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>G<span class=\"_ _3\"></span>rupy, <span class=\"_ _f\"></span>przy <span class=\"_ _f\"></span>czym <span class=\"_ _0\"></span>dane finansowe <span class=\"_ _2\"> </span>poszczeg\u00f3lnych <span class=\"_ _2\"> </span>segment<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _2\"> </span>sprawozdawczych <span class=\"_ _2\"> </span>stanowi\u0105 <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _12\"> </span>pochodz\u0105ce <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>odpowiednich <span class=\"_ _12\"> </span>sprawozda<span class=\"_ _4\"></span>\u0144 finanso<span class=\"ff3\">wych prze<span class=\"_ _4\"></span>d uwzgl\u0119dnie<span class=\"_ _4\"></span>niem korek<span class=\"_ _4\"></span>t konsolida<span class=\"_ _4\"></span>cyjnych na<span class=\"ff2\"> poziom<span class=\"_ _4\"></span>ie Grupy <span class=\"ff3\">Ka<span class=\"_ _4\"></span>pita\u0142owej KGH<span class=\"_ _4\"></span>M Polska Mi<span class=\"_ _4\"></span>ed\u017a S.A. tj.: <span class=\"ff2\">  </span></span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">Segment <span class=\"_ _c\"> </span>KGHM <span class=\"_ _d\"> </span>Polska <span class=\"_ _14\"> </span>M<span class=\"_ _3\"></span>ied\u017a<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>S.A.<span class=\"ff2\">  <span class=\"_ _d\"> </span>- <span class=\"_ _c\"> </span></span>st<span class=\"_ _3\"></span>anowi\u0105 <span class=\"_ _c\"> </span>dane <span class=\"_ _c\"> </span>z <span class=\"_ _c\"> </span>jednostkowego <span class=\"_ _c\"> </span>sprawozdania <span class=\"_ _c\"> </span>finansoweg<span class=\"_ _4\"></span>o <span class=\"_ _c\"> </span>Jednostki </span></span>Dominuj\u0105cej <span class=\"_ _2\"> </span>sporz\u0105dzon<span class=\"_ _4\"></span>ego <span class=\"_ _2\"> </span>wg <span class=\"_ _2\"> </span>MSSF. <span class=\"_ _2\"> </span>W  jedn<span class=\"_ _4\"></span>ostkowym <span class=\"_ _1\"> </span>sprawozdaniu <span class=\"_ _2\"> </span>finansowym <span class=\"_ _1\"> </span>udzia\u0142y <span class=\"_ _12\"> </span>w <span class=\"_ _1\"> </span>sp\u00f3\u0142<span class=\"_ _3\"></span>kach <span class=\"_ _2\"> </span>zale\u017cnych<span class=\"_ _4\"></span> (w<span class=\"ls0\"> <span class=\"ff3\">tym  po<span class=\"_ _4\"></span>\u015bredni  udzia<span class=\"_ _4\"></span>\u0142  w  KGHM <span class=\"_ _12\"> </span>INTERNATIONAL <span class=\"_ _2\"> </span>LTD.)  ujmowane <span class=\"_ _12\"> </span>s\u0105  wed\u0142ug <span class=\"_ _12\"> </span>kosztu<span class=\"ff2\">  </span>z  uwz<span class=\"_ _4\"></span>gl\u0119dnieniem <span class=\"_ _12\"> </span>odpis\u00f3w<span class=\"_ _4\"></span> </span></span>aktualizuj\u0105cych,<span class=\"_ _4\"></span><span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">Segment <span class=\"_ _0\"></span>KGHM <span class=\"_ _0\"></span>INTERNATIO<span class=\"_ _4\"></span>NAL <span class=\"_ _f\"></span>L<span class=\"_ _3\"></span>TD. <span class=\"_ _0\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _0\"></span><span class=\"ff3\">stanowi\u0105 <span class=\"_ _0\"></span>dane <span class=\"_ _0\"></span>skonsolidowan<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"> </span><span class=\"ff2\">Kap</span>ita\u0142owej <span class=\"_ _0\"></span><span class=\"ff2\">KGHM <span class=\"_ _0\"></span>INTERNATIO<span class=\"_ _4\"></span>NAL  </span></span></span></span>LTD. sporz\u0105dzon<span class=\"_ _4\"></span>e wg MSSF. Z<span class=\"_ _4\"></span>aanga\u017c<span class=\"_ _4\"></span>owanie w Si<span class=\"_ _4\"></span>erra Gorda S.C.<span class=\"_ _4\"></span>M. uj\u0119te jes<span class=\"_ _4\"></span>t metod\u0105 praw w\u0142asno\u015bci,<span class=\"ff2\"> <span class=\"_ _4\"></span> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">Segment  Sierra  Gorda  S.C.<span class=\"_ _4\"></span>M.  <span class=\"ff3\">\u2013</span>  <span class=\"ff3\">stanowi  55%  udzia\u0142u  w  aktywa<span class=\"_ _4\"></span>ch,  zobowi\u0105zaniach,  prz<span class=\"_ _4\"></span>ychodach  i  kosztach  t<span class=\"_ _4\"></span>ego </span></span></span>przedsi\u0119wzi\u0119cia z <span class=\"_ _4\"></span>jednos<span class=\"ff2\">tkowe<span class=\"_ _4\"></span>go sprawozdania <span class=\"_ _4\"></span>finans<span class=\"_ _4\"></span>owego Sierra <span class=\"_ _4\"></span>Gor<span class=\"ff3\">da S.C.M. sp<span class=\"_ _4\"></span>orz\u0105dzonego wg <span class=\"_ _4\"></span>MSSF,<span class=\"ff2\">   </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">Pozosta\u0142e <span class=\"_ _15\"> </span>segmenty <span class=\"_ _14\"> </span>\u2013<span class=\"ff2\"> <span class=\"_ _15\"> </span></span>stanowi\u0105 <span class=\"_ _15\"> </span>dane <span class=\"_ _15\"> </span>zagregowane <span class=\"_ _15\"> </span>poszczeg\u00f3lnych <span class=\"_ _15\"> </span>sp\u00f3\u0142ek <span class=\"_ _15\"> </span>zale\u017cnych <span class=\"_ _15\"> </span>po <span class=\"_ _14\"> </span>dokonaniu <span class=\"_ _15\"> </span>wy\u0142\u0105cze\u0144 </span></span>transakcji i sald <span class=\"_ _4\"></span>pomi\u0119dzy nimi<span class=\"_ _4\"></span>. <span class=\"ff2\"> </span>Miar\u0105 <span class=\"_ _10\"> </span>wynik\u00f3w <span class=\"_ _10\"> </span>segment\u00f3w <span class=\"_ _10\"> </span>analizowan\u0105 <span class=\"_ _19\"> </span>przez <span class=\"_ _11\"> </span>Zarz\u0105d <span class=\"_ _10\"> </span>Jednostki <span class=\"_ _10\"> </span>Dominuj\u0105cej <span class=\"_ _10\"> </span>jest <span class=\"_ _10\"> </span>skorygowana<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>EBITDA <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _19\"> </span>wynik finansowy nett<span class=\"_ _4\"></span>o.  Grupa <span class=\"_ _3\"></span>definiuje <span class=\"_ _f\"></span>skorygowan\u0105 <span class=\"_ _3\"></span>EBITDA <span class=\"_ _3\"></span>jako <span class=\"_ _f\"></span>zysk/strat\u0119 <span class=\"_ _3\"></span>netto <span class=\"_ _f\"></span>za <span class=\"_ _3\"></span>okres <span class=\"_ _f\"></span>ustalone <span class=\"_ _3\"></span>zgodnie <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>MSSF, <span class=\"_ _3\"></span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>wy\u0142\u0105czeniem <span class=\"_ _f\"></span>podatk<span class=\"ls31\">\u00f3w</span><span class=\"ff2\"> </span>(dochodoweg<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span><span class=\"ff3\">bie\u017c\u0105cego,  o<span class=\"_ _3\"></span>drocz<span class=\"_ _4\"></span>onego <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>g\u00f3rniczego),<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>przychod\u00f3w <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>koszt\u00f3w<span class=\"ff2\"> <span class=\"_ _10\"> </span>finans</span>owych, <span class=\"_ _19\"> </span>pozosta\u0142ych <span class=\"_ _10\"> </span>przychod\u00f3w<span class=\"_ _4\"></span> </span>i <span class=\"ff3\">koszt\u00f3w <span class=\"_ _2\"> </span>operacyjnych, <span class=\"_ _1\"> </span>wyniku <span class=\"_ _2\"> </span>z  z<span class=\"_ _4\"></span>aanga\u017cowania <span class=\"_ _1\"> </span>we  wsp\u00f3ln<span class=\"ff2\">e <span class=\"_ _1\"> </span></span>przedsi\u0119wzi\u0119<span class=\"ff2 ls18\">cia</span>, <span class=\"_ _2\"> </span>amortyzacji, <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>dpis\u00f3w <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>odwr\u00f3cenia<span class=\"_ _4\"></span> </span>odpis\u00f3w <span class=\"_ _2\"> </span>z  t<span class=\"_ _4\"></span>ytu\u0142u <span class=\"_ _2\"> </span>utraty <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _2\"> </span>rzeczowych  <span class=\"ff2\">i <span class=\"_ _2\"> </span>niematerialny<span class=\"_ _4\"></span>ch <span class=\"_ _2\"> </span><span class=\"ff3\">aktyw\u00f3w <span class=\"_ _2\"> </span>t<span class=\"_ _3\"></span>rwa<span class=\"_ _4\"></span>\u0142ych <span class=\"_ _2\"> </span>zaliczonych <span class=\"_ _2\"> </span>do<span class=\"ff2\"> <span class=\"ls32\">ko</span></span>szt\u00f3w <span class=\"_ _2\"> </span>dzia\u0142alno\u015bci </span></span>podstawowej.<span class=\"_ _3c\"> </span>W  okresie  sprawozdawcz<span class=\"_ _4\"></span>ym  Sp\u00f3\u0142ka  dokona<span class=\"_ _4\"></span>\u0142a  redefinicji  skory<span class=\"_ _4\"></span>gowanej  EBITDA,  uwzgl\u0119<span class=\"_ _4\"></span>dniaj\u0105c  w  metodyce  kalkula<span class=\"_ _4\"></span>cji amortyzacj\u0119 <span class=\"_ _d\"> </span>wynikaj\u0105c\u0105 <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>kos<span class=\"_ _4\"></span>zt\u00f3w <span class=\"_ _13\"> </span>rodzaj<span class=\"_ _4\"></span>owych <span class=\"_ _d\"> </span>(dotychczas <span class=\"_ _13\"> </span>amortyzac<span class=\"_ _4\"></span>ja <span class=\"_ _13\"> </span>uwzgl\u0119dni<span class=\"_ _4\"></span>ona <span class=\"_ _13\"> </span>w <span class=\"_ _d\"> </span>wyniku <span class=\"_ _13\"> </span>finansowym)<span class=\"_ _4\"></span>. Zastosowa<span class=\"ff3\">ne <span class=\"_ _1\"> </span>podej\u015bcie <span class=\"_ _2\"> </span>jest <span class=\"_ _2\"> </span>szeroko <span class=\"_ _2\"> </span>stosowane <span class=\"_ _2\"> </span>zar\u00f3wno <span class=\"_ _2\"> </span>przez <span class=\"_ _1\"> </span>liczne <span class=\"_ _2\"> </span>sp\u00f3\u0142ki  gi<span class=\"_ _4\"></span>e\u0142dowe, <span class=\"_ _1\"> </span>w <span class=\"_ _12\"> </span>tym <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>bran\u017cy <span class=\"_ _2\"> </span>wydobywczej, </span>zapewnia  sp<span class=\"_ _4\"></span>\u00f3jno\u015b\u0107  i <span class=\"_ _12\"> </span>por\u00f3wnyw<span class=\"_ _4\"></span>alno\u015b\u0107  z <span class=\"_ _2\"> </span>planami  poszczeg\u00f3lny<span class=\"_ _4\"></span>ch  segm<span class=\"_ _4\"></span>ent\u00f3w <span class=\"_ _12\"> </span>operacyjnych <span class=\"_ _12\"> </span>Grupy <span class=\"_ _12\"> </span>Kapita\u0142owej <span class=\"_ _12\"> </span>KGHM Polska <span class=\"_ _3\"></span>Mied\u017a <span class=\"_ _3\"></span>S.A. <span class=\"_ _f\"></span>oraz <span class=\"_ _3\"></span>sto<span class=\"_ _3\"></span>sowanymi <span class=\"_ _3\"></span>parametram<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>umowach <span class=\"_ _f\"></span>kredytowych. <span class=\"_ _3\"></span>Okres <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>\u00f3wnywalny <span class=\"_ _3\"></span>zosta\u0142 <span class=\"_ _3\"></span>przekszta\u0142cony<span class=\"_ _4\"></span> zgodnie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>prezentacj\u0105 <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>bie\u017c\u0105cym <span class=\"_ _1\"> </span>okresie <span class=\"_ _2\"> </span>sprawozdawczym, <span class=\"_ _1\"> </span>EBIT<span class=\"_ _3\"></span><span class=\"ff2\">D</span>A <span class=\"_ _2\"> </span>uleg\u0142a <span class=\"_ _2\"> </span>zmianie <span class=\"_ _1\"> </span>w <span class=\"_ _12\"> </span>stosunku <span class=\"_ _1\"> </span>do <span class=\"_ _12\"> </span>zaprezent<span class=\"_ _4\"></span>owanej w opublikowanym <span class=\"_ _4\"></span>Skonsolido<span class=\"_ _4\"></span>wanym sprawozda<span class=\"_ _4\"></span>niu finanso<span class=\"_ _4\"></span>wym z<span class=\"_ _4\"></span>a rok 202<span class=\"_ _4\"></span>2<span class=\"ff3\">, wzros\u0142a </span>o <span class=\"ff3\">kwot\u0119</span> 159 <span class=\"_ _4\"></span>mln PLN.  Skorygowana <span class=\"_ _2\"> </span>EBITDA <span class=\"_ _12\"> </span><span class=\"ff3\">\u2013</span>  jak<span class=\"_ _4\"></span>o  m<span class=\"_ _4\"></span>iernik <span class=\"_ _2\"> </span>wyniku  ni<span class=\"_ _4\"></span>ezdefini<span class=\"_ _4\"></span>owany <span class=\"_ _2\"> </span>przez  MS<span class=\"_ _4\"></span>SF,  ni<span class=\"_ _4\"></span>e <span class=\"_ _12\"> </span>stan<span class=\"_ _4\"></span>owi  mi<span class=\"_ _4\"></span>ernika<span class=\"_ _4\"></span>  z<span class=\"_ _4\"></span>estandaryzowan<span class=\"_ _4\"></span>ego i <span class=\"ff3\">spos\u00f3b <span class=\"_ _3\"></span>jego <span class=\"_ _3\"></span>wyliczenia <span class=\"_ _3\"></span>mo\u017ce <span class=\"_ _3\"></span>r\u00f3\u017cni\u0107 <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>pomi\u0119dzy <span class=\"_ _3\"></span>podmi<span class=\"_ _4\"></span>otami, <span class=\"_ _f\"></span><span class=\"ff2\">a w </span>zwi\u0105z<span class=\"_ _4\"></span>ku <span class=\"_ _3\"></span>z<span class=\"ff2\"> tym <span class=\"_ _3\"></span>prezentacja <span class=\"_ _f\"></span>i kalkulacja <span class=\"_ _3\"></span>skorygowan<span class=\"_ _4\"></span>ej </span></span>EBITDA stosowa<span class=\"ff3\">na<span class=\"_ _4\"></span> przez Grup<span class=\"_ _4\"></span>\u0119 mo\u017ce ni<span class=\"_ _4\"></span>e by\u0107 por\u00f3wn<span class=\"_ _4\"></span>ywalna d<span class=\"_ _4\"></span>o stosowanych prz<span class=\"_ _4\"></span>ez inne podmi<span class=\"_ _4\"></span>oty na r<span class=\"_ _4\"></span>ynku.<span class=\"_ _3c\"> </span></span>Przychody  z  transakcji  z <span class=\"_ _10\"> </span>podmiotami  zewn\u0119trznymi  i <span class=\"_ _19\"> </span>transakcje  mi\u0119dzy <span class=\"_ _19\"> </span>segmentami  realizowane  s\u0105  na <span class=\"_ _10\"> </span>warunkach rynkowych. <span class=\"_ _0\"></span>Eliminacje <span class=\"_ _1\"> </span>wzajemn<span class=\"_ _4\"></span>ych <span class=\"_ _1\"> </span>rozrachunk<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _1\"> </span>przychod\u00f3w<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>i <span class=\"_ _1\"> </span>k<span class=\"_ _3\"></span>oszt\u00f3w <span class=\"_ _1\"> </span>mi\u0119dzy <span class=\"_ _0\"></span>segmentami <span class=\"_ _0\"></span>zaprezentowane <span class=\"_ _0\"> </span>zosta\u0142y w <span class=\"ff3\">pozycji \u201eKorek<span class=\"_ _4\"></span>ty kons<span class=\"_ _4\"></span>olidacyjne\u201d.<span class=\"ff2\"> </span></span>Aktywa i <span class=\"_ _3\"></span>zobowi\u0105zania<span class=\"_ _4\"></span> niealokowane dotycz\u0105 <span class=\"_ _3\"></span>sp\u00f3\u0142ek, kt\u00f3re nie <span class=\"_ _3\"></span>zosta\u0142y zaklasyfikowane do \u017cadnego z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>segment\u00f3w. Aktywa niealokowane <span class=\"_ _13\"> </span>do <span class=\"_ _13\"> </span>segment\u00f3w <span class=\"_ _d\"> </span>o<span class=\"_ _3\"></span>bejmuj\u0105 <span class=\"_ _13\"> </span>\u015brodki <span class=\"_ _13\"> </span>pieni\u0119\u017cne. <span class=\"_ _13\"> </span>Zobowi\u0105zania <span class=\"_ _13\"> </span>niealokowane <span class=\"_ _13\"> </span>do<span class=\"ff2\"> </span>segment<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _13\"> </span>obejmuj\u0105 zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w oraz z<span class=\"_ _4\"></span>obowi\u0105zania z ty<span class=\"_ _4\"></span>tu\u0142u odroczoneg<span class=\"_ _4\"></span>o podatku do<span class=\"_ _4\"></span>chodowe<span class=\"_ _4\"></span>go.<span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-361": {
   "value": "<div class=\"c w2 h0 gs20b\"><div class=\"t m0 x3d h18 y5f ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3d h5 y40b ff1 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x3d h8 y4fd ff1 fs6 fc2 sc0 ls0 ws0\">Nota 2.3 <span class=\"ff4\">Przych<span class=\"_ _4\"></span>ody z um\u00f3w z <span class=\"_ _4\"></span>klientami Grupy <span class=\"_ _4\"></span>Kapit<span class=\"_ _4\"></span>a\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 wed\u0142ug <span class=\"_ _4\"></span><span class=\"ff1\">asortymentu<span class=\"_ _4\"></span> </span></span></div></div><div class=\"c w80 h61 gs20c\"><div class=\"t m0 x11 h8 ycb ff4 fs6 fc0 sc0 ls0 ws0\">Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w80 h9f gs20d\"><div class=\"t m0 x11 h8 y500 ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _10\"> </span>przychodach <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>um\u00f3w <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>klientami <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>sprawozdaniu <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>ujmowane <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _10\"> </span>przychody <span class=\"_ _10\"> </span>powstaj\u0105ce <span class=\"_ _10\"> </span>ze <span class=\"_ _10\"> </span>zwyk\u0142ej <span class=\"_ _10\"> </span>dzia\u0142alno\u015bci </div><div class=\"t m0 x11 h8 y501 ff3 fs6 fc0 sc0 ls0 ws0\">operacyjnej Grup<span class=\"_ _4\"></span>y, tj. prz<span class=\"_ _4\"></span>ychody z<span class=\"_ _4\"></span>e sprzeda\u017cy produk<span class=\"_ _4\"></span>t\u00f3w, towar<span class=\"_ _4\"></span>\u00f3w i m<span class=\"_ _4\"></span>ateria\u0142\u00f3w.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y502 ff3 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _2\"> </span>generuje <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>g\u0142\u00f3wnie  ze <span class=\"_ _2\"> </span>sprzeda\u017cy: <span class=\"_ _2\"> </span>miedzi, <span class=\"_ _2\"> </span>srebra <span class=\"_ _2\"> </span>i <span class=\"_ _12\"> </span>z\u0142ota. <span class=\"_ _2\"> </span>Pozosta\u0142e <span class=\"_ _12\"> </span>mniejsz<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>strumienie <span class=\"_ _2\"> </span>przychod\u00f3w <span class=\"_ _2\"> </span>pochodz\u0105 </div><div class=\"t m0 x11 h8 y503 ff2 fs6 fc0 sc0 ls24 ws0\">ze<span class=\"ls0\"> <span class=\"ff3\">sprzeda\u017cy us\u0142ug (w t<span class=\"_ _3\"></span>ym dystry<span class=\"_ _4\"></span>bucji energii elektrycznej i <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span>nych medi\u00f3w oraz us\u0142ug <span class=\"_ _3\"></span>bud<span class=\"_ _4\"></span>owy kopal\u0144) <span class=\"_ _3\"></span>oraz pozosta\u0142ych produkt\u00f3<span class=\"_ _4\"></span>w </span></span></div><div class=\"t m0 x11 h8 y504 ff3 fs6 fc0 sc0 ls0 ws0\">(w tym energii <span class=\"_ _4\"></span>elektryczn<span class=\"_ _4\"></span>ej), towa<span class=\"_ _4\"></span>r\u00f3w i materia\u0142\u00f3w (w tym stali <span class=\"_ _4\"></span>i ropy na<span class=\"_ _4\"></span>ftowej i j<span class=\"_ _4\"></span>ej pochodnych<span class=\"_ _4\"></span>).<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y505 ff3 fs6 fc0 sc0 ls0 ws0\">Grupa  ujmuje <span class=\"_ _2\"> </span>przychody  z <span class=\"_ _12\"> </span>um\u00f3w  z <span class=\"_ _12\"> </span>klientami  w <span class=\"_ _12\"> </span>momen<span class=\"_ _4\"></span>cie  spe\u0142nienia <span class=\"_ _2\"> </span>przez  Grup\u0119  zob<span class=\"_ _4\"></span>owi\u0105zania<span class=\"_ _4\"></span>  do  wykonan<span class=\"_ _4\"></span>ia  \u015bwiadcz<span class=\"_ _4\"></span>enia<span class=\"_ _4\"></span>, </div><div class=\"t m0 x11 h8 y506 ff3 fs6 fc0 sc0 ls0 ws0\">poprzez  przekazanie  przyr<span class=\"_ _4\"></span>zeczoneg<span class=\"_ _4\"></span>o  towaru  lub  us\u0142ugi  naby<span class=\"_ _4\"></span>wcy,  gdzie  przekazani<span class=\"_ _4\"></span>e  to  stanowi  jedno<span class=\"_ _4\"></span>cze\u015bnie  uzyskani<span class=\"_ _4\"></span>e  przez </div><div class=\"t m0 x11 h8 y507 ff3 fs6 fc0 sc0 ls0 ws0\">nabywc\u0119 <span class=\"_ _10\"> </span>kontroli <span class=\"_ _10\"> </span>nad <span class=\"_ _11\"> </span>tym <span class=\"_ _10\"> </span>sk\u0142adnikiem <span class=\"_ _10\"> </span>aktyw\u00f3w, <span class=\"_ _10\"> </span>tj. <span class=\"_ _10\"> </span>zdolno\u015bci <span class=\"_ _10\"> </span>do <span class=\"_ _11\"> </span>bezpo\u015bredn<span class=\"_ _4\"></span>iego <span class=\"_ _10\"> </span>rozporz\u0105dza<span class=\"_ _4\"></span>nia <span class=\"_ _10\"> </span>przekazanym <span class=\"_ _10\"> </span>sk\u0142adnikiem<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y508 ff3 fs6 fc0 sc0 ls0 ws0\">aktyw\u00f3w <span class=\"_ _0\"></span>i <span class=\"_ _1\"> </span>uzyskiwania <span class=\"_ _1\"> </span>z <span class=\"_ _0\"> </span>niego <span class=\"_ _1\"> </span>zasadniczo <span class=\"_ _1\"> </span>wszystkich <span class=\"_ _0\"></span>pozosta\u0142ych <span class=\"_ _0\"></span>korzy\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>zdolno\u015bci <span class=\"_ _0\"> </span>do <span class=\"_ _1\"> </span>niedopuszczania <span class=\"_ _0\"></span>innych <span class=\"_ _1\"> </span>jednoste<span class=\"_ _4\"></span>k </div><div class=\"t m0 x11 h8 y509 ff2 fs6 fc0 sc0 ls1c ws0\">do<span class=\"ls0\"> <span class=\"ff3\">rozporz\u0105dzania<span class=\"_ _4\"></span> sk\u0142adnikiem <span class=\"_ _4\"></span>aktyw\u00f3w i uzyskiwania<span class=\"_ _4\"></span> z niego k<span class=\"_ _4\"></span>orzy\u015bci. <span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x11 h8 y50a ff3 fs6 fc0 sc0 ls0 ws0\">Jako <span class=\"_ _1\"> </span>zobowi\u0105zanie <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>wykonania <span class=\"_ _0\"> </span>\u015bwiadczenia <span class=\"_ _1\"> </span>Grupa <span class=\"_ _1\"> </span>ro<span class=\"_ _3\"></span>zp<span class=\"_ _4\"></span>oznaje <span class=\"_ _1\"> </span>ka\u017cde, <span class=\"_ _1\"> </span>zawarte <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>umowie <span class=\"_ _1\"> </span>przyrzeczenie <span class=\"_ _0\"> </span>przekazania <span class=\"_ _1\"> </span>klientowi </div><div class=\"t m0 x11 h8 y50b ff3 fs6 fc0 sc0 ls0 ws0\">towaru <span class=\"_ _3\"></span>lub us\u0142ugi, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>o\u017cna wyo<span class=\"_ _3\"></span>dr\u0119bni\u0107,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lub grupy <span class=\"_ _3\"></span>wyodr\u0119bniony<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>towar\u00f3w lub <span class=\"_ _3\"></span>us\u0142ug, kt\u00f3re <span class=\"_ _3\"></span>s\u0105<span class=\"_ _3\"></span><span class=\"ff2\"> zasa<span class=\"_ _4\"></span>dniczo <span class=\"_ _3\"></span>takie same <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>w taki </span></div><div class=\"t m0 x11 h8 y50c ff3 fs6 fc0 sc0 ls0 ws0\">sam spos\u00f3b <span class=\"_ _3\"></span>przekazywa<span class=\"_ _4\"></span>ne klientowi. Dla ka\u017cdego zobowi\u0105zania do <span class=\"_ _3\"></span>wyk<span class=\"_ _4\"></span>onania \u015bwiadczenia, Grupa ustala (na <span class=\"_ _3\"></span>podstawie warunk\u00f3w<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y50d ff3 fs6 fc0 sc0 ls0 ws0\">umownych), <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>b\u0119dzie <span class=\"_ _3\"></span>je <span class=\"_ _f\"></span>realizowa\u0107 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>miar\u0119 <span class=\"_ _f\"></span>up\u0142ywu <span class=\"_ _3\"></span>czasu <span class=\"_ _3\"></span>lub <span class=\"_ _3\"></span>czy <span class=\"_ _f\"></span>spe\u0142ni <span class=\"_ _f\"></span>je<span class=\"_ _3\"></span><span class=\"ff2\"> w </span>okre<span class=\"_ _4\"></span>\u015blonym <span class=\"_ _3\"></span>momencie.<span class=\"ff2\"> <span class=\"_ _3\"></span></span>W <span class=\"_ _f\"></span>szczeg\u00f3lno\u015bci <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>um\u00f3w </div><div class=\"t m0 x11 h8 y50e ff3 fs6 fc0 sc0 ls0 ws0\">na sprzeda\u017c miedzi, srebra i z\u0142ota ka\u017cda <span class=\"_ _3\"></span>jednostka miary przekazanego towaru (np. 1 tona miedzi lub 1 kg <span class=\"_ _3\"></span>srebra) stanowi odr\u0119<span class=\"_ _3\"></span><span class=\"ff2\">bne </span></div><div class=\"t m0 x11 h8 y50f ff3 fs6 fc0 sc0 ls0 ws0\">zobowi\u0105zanie do wykonania \u015bwiadczenia. W zwi\u0105zku z <span class=\"_ _3\"></span>tym,<span class=\"_ _4\"></span> dla <span class=\"_ _3\"></span>ka\u017c<span class=\"_ _4\"></span>dej sprzeda\u017cy lub <span class=\"_ _3\"></span>wysy<span class=\"_ _4\"></span>\u0142ki produkt\u00f3w, ob<span class=\"_ _3\"></span>ejmuj\u0105cej wielokro<span class=\"_ _4\"></span>tno\u015b\u0107<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y510 ff3 fs6 fc0 sc0 ls0 ws0\">jednostki <span class=\"_ _2\"> </span>miary <span class=\"_ _2\"> </span>przekazanego <span class=\"_ _2\"> </span>produktu, <span class=\"_ _2\"> </span>kt\u00f3ra <span class=\"_ _2\"> </span>jest  realiz<span class=\"_ _4\"></span>owana <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>tym  sam<span class=\"_ _4\"></span>ym <span class=\"_ _2\"> </span>czasie, <span class=\"_ _2\"> </span>Grupa <span class=\"_ _2\"> </span>wype\u0142nia  sw<span class=\"_ _4\"></span>oje <span class=\"_ _2\"> </span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>do </div><div class=\"t m0 x11 h8 y511 ff3 fs6 fc0 sc0 ls0 ws0\">wykonania <span class=\"_ _f\"></span>\u015bwiadczenia <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>ujmuje <span class=\"_ _f\"></span>przych\u00f3d, <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>tym <span class=\"_ _0\"></span>samym <span class=\"_ _3\"></span>mo<span class=\"_ _3\"></span>men<span class=\"_ _4\"></span>cie. <span class=\"_ _f\"></span>Zobowi\u0105zanie <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>wykonanie <span class=\"_ _f\"></span>\u015bwiadczenia <span class=\"_ _f\"></span>spe\u0142niane<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span>jest </span></div><div class=\"t m0 x11 h8 y512 ff3 fs6 fc0 sc0 ls0 ws0\">przez <span class=\"_ _3\"></span>Grup\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>taki <span class=\"_ _3\"></span>sam <span class=\"_ _f\"></span>spos\u00f3b <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>odniesieniu <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>osta\u0142ych <span class=\"_ _3\"></span>produkt\u00f3w <span class=\"_ _3\"></span>Grupy, <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>jak: <span class=\"_ _f\"></span>o\u0142\u00f3w, <span class=\"_ _3\"></span>s\u00f3<span class=\"_ _3\"></span>l, <span class=\"_ _3\"></span>stal, <span class=\"_ _3\"></span>ropa <span class=\"_ _3\"></span>naft<span class=\"_ _3\"></span>owa<span class=\"_ _3\"></span><span class=\"ff2 ls39\">, </span></div><div class=\"t m0 x11 h8 y513 ff3 fs6 fc0 sc0 ls0 ws0\">materia\u0142y strza\u0142<span class=\"_ _4\"></span>owe, masz<span class=\"_ _4\"></span>yny g\u00f3rnicz<span class=\"_ _4\"></span>e, dodatki do pa<span class=\"_ _4\"></span>liw oraz <span class=\"_ _4\"></span>pozosta\u0142e pr<span class=\"_ _4\"></span>odukty.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y514 ff3 fs6 fc0 sc0 ls0 ws0\">Poniewa\u017c <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>wi\u0119kszo\u015bci <span class=\"_ _0\"> </span>t<span class=\"_ _3\"></span>ransakc<span class=\"_ _4\"></span>ji <span class=\"_ _1\"> </span>sprzeda\u017cy<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>po <span class=\"_ _1\"> </span>dokonaniu <span class=\"_ _1\"> </span>wysy\u0142ki <span class=\"_ _1\"> </span>przyrzeczone<span class=\"_ _4\"></span>go <span class=\"_ _1\"> </span>produktu <span class=\"_ _1\"> </span>lub <span class=\"_ _1\"> </span>towaru <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>przekazaniu <span class=\"_ _0\"></span>nad <span class=\"_ _1\"> </span>nim </div><div class=\"t m0 x11 h8 y515 ff2 fs6 fc0 sc0 ls0 ws0\">kontroli <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>bezwarunko<span class=\"_ _4\"></span>we <span class=\"_ _3\"></span>prawo <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>ynagrodzenia od<span class=\"_ _3\"></span> <span class=\"ff3\">klienta, <span class=\"_ _3\"></span>gdy\u017c <span class=\"_ _3\"></span>jedynym warunkiem <span class=\"_ _3\"></span>jego <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>jest<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y516 ff3 fs6 fc0 sc0 ls0 ws0\">up\u0142yw czasu, Grupa ujmuje nale\u017cne jej wynagrodzenie z tytu\u0142u um\u00f3w z<span class=\"ff2\"> </span>klientami jako nale\u017cno\u015b\u0107 i tym samym Grupa nie <span class=\"_ _3\"></span>rozpozna<span class=\"_ _4\"></span>je </div><div class=\"t m0 x11 h8 y517 ff3 fs6 fc0 sc0 ls0 ws0\">aktyw\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u wykonania  <span class=\"_ _4\"></span>umowy<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y518 ff2 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _1\"> </span>kontraktach <span class=\"_ _0\"></span>handlowych, <span class=\"_ _1\"> </span><span class=\"ff3\">w <span class=\"_ _1\"> </span>kt\u00f3rych <span class=\"_ _1\"> </span>wype\u0142nienie <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>do <span class=\"_ _1\"> </span>wykonania <span class=\"_ _1\"> </span>\u015bwiadczenia <span class=\"_ _0\"></span>zachodzi <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>okre\u015blonym <span class=\"_ _0\"> </span>momencie</span> </div><div class=\"t m0 x11 h8 y519 ff3 fs6 fc0 sc0 ls0 ws0\">czasu, <span class=\"_ _3\"></span>Grupa st<span class=\"_ _3\"></span>osuje <span class=\"_ _3\"></span>r\u00f3\u017cne <span class=\"_ _3\"></span>war<span class=\"_ _4\"></span>unki<span class=\"ff2\"> <span class=\"_ _3\"></span></span>p\u0142atno\u015bci <span class=\"_ _3\"></span>obejmuj\u0105ce <span class=\"_ _3\"></span>zar\u00f3wno <span class=\"_ _3\"></span>przedp<span class=\"_ _4\"></span>\u0142aty <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>kilku <span class=\"_ _3\"></span>dni <span class=\"_ _3\"></span>przed <span class=\"_ _3\"></span>dostaw\u0105 <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>i<span class=\"ff2\"> odroczone <span class=\"_ _3\"></span>terminy<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y51a ff3 fs6 fc0 sc0 ls0 ws0\">p\u0142atno\u015bci do <span class=\"_ _3\"></span>120 dni, przy czym <span class=\"_ _3\"></span>odroczone terminy p\u0142atno\u015bci nie <span class=\"_ _3\"></span>dotycz\u0105 srebra. Terminy <span class=\"_ _3\"></span>p\u0142atno\u015b<span class=\"_ _4\"></span>ci uzale\u017cnione s\u0105 <span class=\"_ _3\"></span>od o<span class=\"_ _3\"></span>cen<span class=\"_ _4\"></span>y ryz<span class=\"_ _3\"></span><span class=\"ff2\">yka </span></div><div class=\"t m0 x11 h8 y51b ff3 fs6 fc0 sc0 ls0 ws0\">kredytowego <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>dbiorcy <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>mo\u017cliwo\u015bci <span class=\"_ _0\"></span>zabezpieczenia <span class=\"_ _f\"></span>nale\u017cno\u015b<span class=\"_ _4\"></span>ci. <span class=\"_ _0\"></span>P\u0142atno\u015b\u0107 <span class=\"_ _f\"></span>wynagrodzenia <span class=\"_ _f\"></span>staje <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _0\"></span>wymagalna, <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>zale\u017cno\u015bci <span class=\"_ _f\"></span>od </div><div class=\"t m0 x11 h8 y51c ff3 fs6 fc0 sc0 ls0 ws0\">warunk\u00f3w  umownych,<span class=\"_ _4\"></span>  tj. <span class=\"_ _19\"> </span>przed  zrealizowaniem  przez  Grup\u0119  dostawy  (przedp\u0142ata<span class=\"ff2\">) <span class=\"_ _19\"> </span>lub <span class=\"_ _10\"> </span></span>po  wype\u0142nieniu  przez  Grup\u0119  swojeg<span class=\"_ _4\"></span>o </div><div class=\"t m0 x11 h8 y51d ff3 fs6 fc0 sc0 ls0 ws0\">zobowi\u0105zania <span class=\"_ _15\"> </span>do <span class=\"_ _c\"> </span>wykonania <span class=\"_ _15\"> </span>\u015bwiadczenia<span class=\"ff2\">. <span class=\"_ _14\"> </span></span>Je\u017celi <span class=\"_ _14\"> </span>Grupa<span class=\"ff2\"> <span class=\"_ _14\"> </span></span>otrzymuje <span class=\"_ _14\"> </span>wynagrodzenie <span class=\"_ _15\"> </span>od <span class=\"_ _14\"> </span>klienta <span class=\"_ _14\"> </span>przed <span class=\"_ _14\"> </span>wype\u0142nieniem <span class=\"_ _14\"> </span>swojeg<span class=\"_ _4\"></span>o </div><div class=\"t m0 x11 h8 y51e ff3 fs6 fc0 sc0 ls0 ws0\">zobowi\u0105zania <span class=\"_ _2\"> </span>do  wykonania <span class=\"_ _2\"> </span>\u015bwiadczenia,  ujm<span class=\"_ _4\"></span>uje  je <span class=\"_ _2\"> </span>jako  zobowi\u0105<span class=\"_ _4\"></span>zanie <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u  um<span class=\"_ _4\"></span>owy.  Na<span class=\"_ _4\"></span>tomiast <span class=\"_ _2\"> </span>w  przypadk<span class=\"_ _4\"></span>u <span class=\"_ _12\"> </span>odroczonych<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y51f ff3 fs6 fc0 sc0 ls0 ws0\">termin\u00f3w <span class=\"_ _10\"> </span>p\u0142atno\u015bci, <span class=\"_ _11\"> </span>Grupa <span class=\"_ _10\"> </span>ujmuje <span class=\"_ _11\"> </span>wymagalne <span class=\"_ _10\"> </span>od <span class=\"_ _11\"> </span>klienta <span class=\"_ _11\"> </span>wynagrodzeni<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>jako <span class=\"_ _11\"> </span>nale\u017cno\u015b\u0107, <span class=\"_ _10\"> </span>dopiero <span class=\"_ _11\"> </span>po <span class=\"_ _11\"> </span>przekazaniu <span class=\"_ _10\"> </span>klientowi<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y520 ff3 fs6 fc0 sc0 ls0 ws0\">przyrzeczonych <span class=\"_ _4\"></span>produkt\u00f3w <span class=\"_ _4\"></span>i wystawieniu <span class=\"_ _4\"></span>faktury.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y521 ff2 fs6 fc0 sc0 ls0 ws0\">Ponadto, <span class=\"_ _0\"></span>p<span class=\"ff3\">rzychody <span class=\"_ _1\"> </span>ze <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _0\"> </span>us\u0142<span class=\"_ _3\"></span>ug <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>wyniku <span class=\"_ _0\"></span>finansowym <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>miar\u0119 <span class=\"_ _1\"> </span>up\u0142ywu <span class=\"_ _0\"></span>czasu, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>spe\u0142niony <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>jeden </span></div><div class=\"t m0 x11 h8 y522 ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">nast\u0119puj\u0105cych wa<span class=\"_ _4\"></span>runk\u00f3w:<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h53 y523 ffa fs6 fc0 sc0 ls0 ws0\">-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">klient <span class=\"_ _0\"></span>jednocze\u015bnie <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>trzymuj<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>czerpie <span class=\"_ _1\"> </span>korzy\u015bci <span class=\"_ _f\"></span>ekonomiczne <span class=\"_ _0\"></span>p\u0142yn\u0105ce <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>\u015bwiadczenia <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>miar\u0119 <span class=\"_ _0\"> </span>jak <span class=\"_ _1\"> </span>wykonuje <span class=\"_ _0\"></span>ona <span class=\"_ _0\"></span>swoje </span></span></div><div class=\"t m0 x19 h8 y524 ff3 fs6 fc0 sc0 ls0 ws0\">zobowi\u0105zanie, lub<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h53 y525 ffa fs6 fc0 sc0 ls0 ws0\">-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">w  wyniku <span class=\"_ _10\"> </span>spe\u0142nienia  zobowi\u0105zania<span class=\"_ _4\"></span>  przez <span class=\"_ _10\"> </span>Grup\u0119 <span class=\"_ _10\"> </span>powstaje  lub  zostaje <span class=\"_ _10\"> </span>ulepszony  sk\u0142adnik  aktyw\u00f3w  (np. <span class=\"_ _10\"> </span>produkcja  w<span class=\"_ _3\"></span><span class=\"ff2\"> toku), </span></span></span></div><div class=\"t m0 x19 h8 y526 ff2 fs6 fc0 sc0 ls0 ws0\">a <span class=\"ff3\">kontrol\u0119 nad tym <span class=\"_ _4\"></span>sk\u0142adnikiem <span class=\"_ _6\"></span>w miar\u0119 jego powstawania lub <span class=\"_ _4\"></span>ulepszania,<span class=\"_ _4\"></span> sprawuje kli<span class=\"_ _4\"></span>ent, lub<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h53 y527 ffa fs6 fc0 sc0 ls0 ws0\">-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">w wyniku spe\u0142nienia <span class=\"_ _4\"></span>zobowi\u0105zan<span class=\"_ _4\"></span>ia przez <span class=\"_ _4\"></span>Grup\u0119 powstaje sk\u0142adnik<span class=\"_ _4\"></span> aktyw\u00f3w, kt\u00f3ry <span class=\"_ _4\"></span>nie ma alternaty<span class=\"_ _4\"></span>wnego zastosowa<span class=\"_ _4\"></span>nia dla Grup<span class=\"_ _4\"></span>y </span></span></div><div class=\"t m0 x19 h8 y528 ff3 fs6 fc0 sc0 ls0 ws0\">i jednocze\u015bnie Grup<span class=\"_ _4\"></span>ie przys<span class=\"_ _4\"></span>\u0142uguje egzekw<span class=\"_ _4\"></span>owalne praw<span class=\"_ _4\"></span>o do zap\u0142<span class=\"ff2\">aty za <span class=\"_ _4\"></span><span class=\"ff3\">dotychczas wyk<span class=\"_ _4\"></span>onane \u015bwia<span class=\"_ _4\"></span>dczenie.<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x11 h8 y529 ff3 fs6 fc0 sc0 ls0 ws0\">Je\u017celi <span class=\"_ _1\"> </span>Grupa <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _1\"> </span>przych\u00f3d <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>podst<span class=\"_ _3\"></span>awie <span class=\"_ _1\"> </span>obmiar\u00f3w <span class=\"_ _1\"> </span>zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>przyj\u0119t\u0105<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>metod\u0105 <span class=\"_ _1\"> </span>pomiaru <span class=\"_ _2\"> </span>stopnia <span class=\"_ _1\"> </span>zaawansowania <span class=\"_ _1\"> </span>wykonania </div><div class=\"t m0 x11 h8 y52a ff3 fs6 fc0 sc0 ls0 ws0\">\u015bwiadczenia, <span class=\"_ _2\"> </span>zanim <span class=\"_ _1\"> </span>zostanie <span class=\"_ _2\"> </span>wystawiona <span class=\"_ _2\"> </span>faktura, <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _2\"> </span>nale\u017cne <span class=\"_ _1\"> </span>wynagrodzenie <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>aktywo <span class=\"_ _1\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>u<span class=\"_ _3\"></span><span class=\"ff2\">mowy <span class=\"_ _1\"> </span>i  pr<span class=\"_ _4\"></span>zenosi <span class=\"_ _2\"> </span>je <span class=\"_ _2\"> </span>na </span></div><div class=\"t m0 x11 h8 y52b ff3 fs6 fc0 sc0 ls0 ws0\">nale\u017cno\u015bci kiedy <span class=\"_ _4\"></span>prawo do wyna<span class=\"_ _4\"></span>grodzenia <span class=\"_ _4\"></span>staje si\u0119 b<span class=\"_ _4\"></span>ezwarunkowe.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y52c ff3 fs6 fc0 sc0 ls0 ws0\">Grupa spe\u0142nia <span class=\"_ _3\"></span>swoje zobowi\u0105zanie <span class=\"_ _3\"></span>do wykonania <span class=\"_ _3\"></span>\u015bwiadcz<span class=\"_ _4\"></span>enia w <span class=\"_ _3\"></span>trakcie  <span class=\"_ _3\"></span>realizowania <span class=\"_ _3\"></span>us<span class=\"_ _4\"></span>\u0142ugi i <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zwi\u0105zku tym <span class=\"_ _3\"></span>rozpoznaj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>przych<span class=\"_ _4\"></span>ody<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y52d ff3 fs6 fc0 sc0 ls0 ws0\">w  m<span class=\"_ _4\"></span>iar\u0119 <span class=\"_ _12\"> </span>up\u0142ywu <span class=\"_ _2\"> </span>czasu,  w <span class=\"_ _2\"> </span>ramach <span class=\"_ _2\"> </span>um\u00f3w  dotycz\u0105cych <span class=\"_ _2\"> </span>us\u0142ug  bud<span class=\"_ _4\"></span>owy  k<span class=\"_ _4\"></span>opal\u0144 <span class=\"_ _2\"> </span>i  prowadz<span class=\"_ _4\"></span>enia  i<span class=\"_ _4\"></span>nnych <span class=\"_ _2\"> </span>rob\u00f3t  ge<span class=\"_ _4\"></span>ologicznych, <span class=\"_ _2\"> </span>us\u0142ug </div><div class=\"t m0 x11 h8 y52e ff2 fs6 fc0 sc0 ls0 ws0\">uzdrowiskow<span class=\"_ _4\"></span>o-sanatoryjno-<span class=\"ff3\">leczn<span class=\"_ _4\"></span>iczych oraz spr<span class=\"_ _4\"></span>zeda\u017cy <span class=\"_ _4\"></span>energii ele<span class=\"_ _4\"></span>ktrycznej w tym <span class=\"_ _4\"></span>us\u0142ug dystrybu<span class=\"_ _4\"></span>cji energii <span class=\"_ _4\"></span>elektryczn<span class=\"_ _4\"></span>ej.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 y52f ff3 fs6 fc0 sc0 ls0 ws0\">Przychody <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>um\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>kli<span class=\"_ _4\"></span>entami <span class=\"_ _3\"></span>ujmuje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>ocie <span class=\"_ _3\"></span>r\u00f3wnej <span class=\"_ _3\"></span>cenie<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>transakcyjnej, <span class=\"_ _3\"></span>stanowi\u0105cej <span class=\"_ _3\"></span>kwot\u0119 <span class=\"_ _3\"></span>wyna<span class=\"_ _4\"></span>grodzenia, kt\u00f3<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _3\"></span>zgodnie<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y530 ff2 fs6 fc0 sc0 ls0 ws0\">z oczekiwaniem  Grupy <span class=\"_ _11\"> </span><span class=\"ff3\">\u2013</span> <span class=\"_ _10\"> </span><span class=\"ff3\">b\u0119dzie <span class=\"_ _10\"> </span>jej <span class=\"_ _10\"> </span>przys\u0142ugiwa\u0107 <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>zamian <span class=\"_ _10\"> </span>za <span class=\"_ _10\"> </span>przekazanie <span class=\"_ _10\"> </span>przyrzeczonych  d\u00f3br <span class=\"_ _10\"> </span>lub <span class=\"_ _11\"> </span>us\u0142ug <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>rzecz <span class=\"_ _10\"> </span>klienta, </span></div><div class=\"t m0 x11 h8 y531 ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">wy\u0142\u0105czeniem kw<span class=\"_ _4\"></span>ot pobranych <span class=\"_ _4\"></span>w imieniu o<span class=\"_ _4\"></span>s\u00f3b trzecic<span class=\"_ _4\"></span>h. <span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 y532 ff2 fs6 fc0 sc0 ls0 ws0\">Cena <span class=\"_ _1\"> </span>transakcyjna<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>odz<span class=\"_ _3\"></span><span class=\"ff3\">wierciedl<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _1\"> </span>zmian\u0119 <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _0\"></span>pieni\u0105dza <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>czasie, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>umowa <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>klientem <span class=\"_ _1\"> </span>zawiera <span class=\"_ _0\"></span>istotny <span class=\"_ _0\"></span>ele<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>ent<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y533 ff3 fs6 fc0 sc0 ls0 ws0\">finansowania, kt\u00f3<span class=\"_ _3\"></span>ry <span class=\"_ _3\"></span>okre\u015bla si\u0119 <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>podstawie <span class=\"_ _3\"></span>umownych <span class=\"_ _3\"></span>warunk\u00f3w p\u0142<span class=\"_ _3\"></span>atno\u015b<span class=\"_ _4\"></span>ci, <span class=\"_ _3\"></span>bez <span class=\"_ _3\"></span>wzgl\u0119du <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>zosta\u0142 <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>wyra\u017anie <span class=\"_ _3\"></span>okre\u015blony<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y534 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">umowie. <span class=\"_ _0\"></span>Oceniaj\u0105c, <span class=\"_ _0\"></span>czy <span class=\"_ _0\"></span>komponent <span class=\"_ _0\"></span>finansowania <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>istotny <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>umowy, <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>wsz<span class=\"_ _4\"></span>ystkie <span class=\"_ _0\"></span>fakty <span class=\"_ _0\"></span>i <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>koliczn<span class=\"_ _4\"></span>o\u015bci, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>tym </span></div><div class=\"t m0 x11 h8 y535 ff3 fs6 fc0 sc0 ls0 ws0\">ewentualn\u0105 <span class=\"_ _f\"></span>r\u00f3\u017cnic\u0119 <span class=\"_ _f\"></span>mi\u0119dzy <span class=\"_ _f\"></span>kwot\u0105 <span class=\"_ _3\"></span>przyrzeczonego <span class=\"_ _f\"></span>wynagrodzen<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>cen\u0105 <span class=\"_ _0\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>got\u00f3wkowej <span class=\"_ _3\"></span>przyrzeczonych <span class=\"_ _f\"></span>towar\u00f3w <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>us\u0142ug </div><div class=\"t m0 x11 h8 y536 ff3 fs6 fc0 sc0 ls0 ws0\">oraz <span class=\"_ _14\"> </span>\u0142\u0105czny <span class=\"_ _c\"> </span>wp\u0142yw <span class=\"_ _15\"> </span>obu <span class=\"_ _c\"> </span>nast\u0119puj\u0105cych <span class=\"_ _14\"> </span>czynnik\u00f3w: <span class=\"_ _14\"> </span>(i) <span class=\"_ _14\"> </span>przewidywany <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>od <span class=\"_ _14\"> </span>momentu, <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>kt\u00f3rym <span class=\"_ _14\"> </span>je<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>nostka <span class=\"_ _14\"> </span>przekazuje<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y537 ff3 fs6 fc0 sc0 ls0 ws0\">przyrzeczone <span class=\"_ _f\"></span>towary <span class=\"_ _0\"></span>lub <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _0\"></span>klientowi <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>momentu, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kt\u00f3rym <span class=\"_ _0\"></span>klient <span class=\"_ _0\"></span>p\u0142aci <span class=\"_ _0\"> </span>za <span class=\"_ _0\"> </span>te<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>towary <span class=\"_ _f\"></span>lub <span class=\"_ _1\"> </span>us\u0142ugi, <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>(ii) <span class=\"_ _0\"> </span>st<span class=\"_ _3\"></span>opy <span class=\"_ _f\"></span>procentow<span class=\"_ _3\"></span><span class=\"ff2 ls3a\">e </span></div><div class=\"t m0 x11 h8 y3f8 ff3 fs6 fc0 sc0 ls0 ws0\">obowi\u0105zuj\u0105ce <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>danym <span class=\"_ _f\"></span>rynku<span class=\"ff2\">. <span class=\"_ _f\"></span>W <span class=\"_ _f\"></span>zrealizowanych <span class=\"_ _f\"></span>umowach <span class=\"_ _f\"></span>sp</span>rzeda\u017cy <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>klient\u00f3w <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>202<span class=\"ff2\">3 <span class=\"_ _0\"></span>r. <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span></span>r. <span class=\"_ _0\"></span>Grupa <span class=\"_ _f\"></span>zidentyfikowa\u0142<span class=\"_ _4\"></span>a<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y347 ff3 fs6 fc0 sc0 ls0 ws0\">istotny <span class=\"_ _f\"></span>komponent <span class=\"_ _f\"></span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>kont<span class=\"_ _3\"></span>rakcie <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>Franco <span class=\"_ _f\"></span>Nevada <span class=\"_ _f\"></span>(umowa <span class=\"_ _f\"></span>opisana <span class=\"_ _0\"></span>poni\u017cej <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>cz\u0119\u015bci <span class=\"_ _0\"></span>Wa\u017cne <span class=\"_ _f\"></span>oszacowania, <span class=\"_ _3\"></span>za\u0142o<span class=\"_ _3\"></span>\u017cenia<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">os\u0105dy). <span class=\"_ _15\"> </span>Grupa <span class=\"_ _14\"> </span>przedstawia <span class=\"_ _15\"> </span>skutki <span class=\"_ _15\"> </span>finansowania <span class=\"_ _15\"> </span>(koszty <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>odsete<span class=\"_ _3\"></span>k) <span class=\"_ _15\"> </span>odr\u0119bnie <span class=\"_ _15\"> </span>od <span class=\"_ _14\"> </span>przychod<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>um\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>klientami<span class=\"_ _3c\"> </span></span><span class=\"ff3\"> </span></div></div><div class=\"c w80 ha0 gs20f\"><div class=\"t m0 x11 h8 y539 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">sprawozdaniu <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>ca\u0142kowityc<span class=\"_ _4\"></span>h <span class=\"_ _f\"></span>dochod\u00f3w. <span class=\"_ _f\"></span>W <span class=\"_ _f\"></span>kontrakcie <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>Franco <span class=\"_ _f\"></span>Nevada <span class=\"_ _f\"></span>wyst\u0119puje <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>element <span class=\"_ _f\"></span>zmienno\u015bci <span class=\"_ _3\"></span>wynagrodzenia.<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y53a ff2 fs6 fc0 sc0 ls0 ws0\">W <span class=\"ff3\">takiej <span class=\"_ _10\"> </span>sytuacji  Grupa <span class=\"_ _10\"> </span>rozpoznaje <span class=\"_ _10\"> </span>przychody  oszacowuj\u0105c <span class=\"_ _10\"> </span>kwot\u0119 <span class=\"_ _10\"> </span>wynagrodz<span class=\"_ _4\"></span>enia, <span class=\"_ _19\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _19\"> </span>kt\u00f3rego <span class=\"_ _10\"> </span>b<span class=\"_ _3\"></span>\u0119dzie  uprawniona <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>zamian </span></div><div class=\"t m0 x11 h8 y53b ff2 fs6 fc0 sc0 ls24 ws0\">za<span class=\"ls0\"> <span class=\"ff3\">przekazane <span class=\"_ _f\"></span>dobra <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rzecz <span class=\"_ _0\"></span>klienta <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>zalicza <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>ceny <span class=\"_ _f\"></span>transakcyjnej <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>ca\u0142o\u015b\u0107 <span class=\"_ _0\"></span>kwoty <span class=\"_ _f\"></span>wynagrodzenia <span class=\"_ _f\"></span>zmiennego <span class=\"_ _f\"></span>wy\u0142\u0105cznie<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x11 h8 y53c ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">takim <span class=\"_ _d\"> </span>zakresie <span class=\"_ _13\"> </span>w <span class=\"_ _d\"> </span>jakim <span class=\"_ _13\"> </span>jest <span class=\"_ _d\"> </span>wysoce <span class=\"_ _13\"> </span>prawdop<span class=\"_ _4\"></span>odobne, <span class=\"_ _d\"> </span>\u017ce <span class=\"_ _d\"> </span>nie<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>nast\u0105pi <span class=\"_ _13\"> </span>odwr\u00f3c<span class=\"_ _4\"></span>enie <span class=\"_ _d\"> </span>znacz\u0105cej <span class=\"_ _13\"> </span>cz\u0119\u015bci <span class=\"_ _d\"> </span>wcze\u015bniej<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _d\"> </span></span>uj\u0119tych<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y53d ff3 fs6 fc0 sc0 ls0 ws0\">skumulowanych pr<span class=\"_ _4\"></span>zychod<span class=\"_ _4\"></span>\u00f3w w momencie ki<span class=\"_ _4\"></span>edy niep<span class=\"_ _4\"></span>ewno\u015b\u0107 co do wys<span class=\"_ _4\"></span>oko\u015bci wyna<span class=\"_ _4\"></span>grodzenia us<span class=\"_ _4\"></span>tanie.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y53e ff3 fs6 fc0 sc0 ls0 ws0\">W  przypadku  transakcji  sprzeda\u017cy  produkt\u00f3w  miedzi  i <span class=\"_ _10\"> </span>srebra,  dla  kt\u00f3rych  ce<span class=\"_ _3\"></span>na  zostani<span class=\"_ _4\"></span>e  ustalona  po  dniu <span class=\"_ _10\"> </span>uj\u0119cia  sprzeda\u017cy<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y329 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">ksi\u0119gach <span class=\"_ _2\"> </span>rachun<span class=\"_ _4\"></span>kowych, <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>moment <span class=\"_ _2\"> </span>pocz\u0105tkoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>uj\u0119cia <span class=\"_ _1\"> </span>transakcji <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>onuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _2\"> </span>korekty <span class=\"_ _1\"> </span>przychod\u00f3w <span class=\"_ _2\"> </span>ze <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y32a ff3 fs6 fc0 sc0 ls0 ws0\">r\u00f3\u017cnicy  pomi<span class=\"_ _4\"></span>\u0119dzy <span class=\"_ _12\"> </span>cen\u0105 <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span>rmin<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _2\"> </span>metalu  wyra\u017con\u0105 <span class=\"_ _2\"> </span>w  USD <span class=\"_ _12\"> </span>z  dnia <span class=\"_ _2\"> </span>rozpoznania  sprz<span class=\"_ _4\"></span>eda\u017cy <span class=\"_ _12\"> </span>na  okres <span class=\"_ _2\"> </span>odpowiadaj\u0105cy  okr<span class=\"_ _4\"></span>esowi<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y32b ff3 fs6 fc0 sc0 ls0 ws0\">rozliczenia <span class=\"_ _15\"> </span>transakcji, <span class=\"_ _15\"> </span>a <span class=\"_ _14\"> </span>cen\u0105 <span class=\"_ _15\"> </span>wynikaj\u0105c\u0105 <span class=\"_ _14\"> </span>z<span class=\"ff2\"> </span>faktury <span class=\"_ _15\"> </span>prowizorycznej. <span class=\"_ _15\"> </span>Korekta <span class=\"_ _15\"> </span>ta <span class=\"_ _14\"> </span>doprowadza<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _14\"> </span>transakcji <span class=\"_ _15\"> </span>do <span class=\"_ _14\"> </span>warto\u015bci<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y53f ff3 fs6 fc0 sc0 ls0 ws0\">oczekiwanej  jako  ceny <span class=\"_ _19\"> </span>transakcyjnej  na  moment  pocz\u0105tkowego  uj\u0119cia.    Do<span class=\"_ _3\"></span>tyczy  to  wy\u0142\u0105cznie  przypadk\u00f3w,  gdy  zmiana  ceny </div><div class=\"t m0 x11 h8 y32d ff2 fs6 fc0 sc0 ls0 ws0\">transakcyjnej <span class=\"_ _3\"></span>wynika <span class=\"_ _0\"></span>ze <span class=\"_ _f\"></span>zmiany <span class=\"_ _f\"></span>ceny <span class=\"_ _0\"></span>metalu. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>teg<span class=\"ff3\">o<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>typu <span class=\"_ _f\"></span>zmiennych <span class=\"_ _f\"></span>przychod\u00f3w <span class=\"_ _f\"></span>nie <span class=\"_ _f\"></span>ma <span class=\"_ _f\"></span>zastosowania <span class=\"_ _f\"></span>ograniczenie <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>MSSF <span class=\"_ _f\"></span>15 </span></div><div class=\"t m0 x11 h8 y32e ff3 fs6 fc0 sc0 ls0 ws0\">dotycz\u0105ce <span class=\"_ _15\"> </span>ujmowania <span class=\"_ _14\"> </span>zmienne<span class=\"ff2\">go <span class=\"_ _14\"> </span>wynagrodze<span class=\"_ _4\"></span>nia <span class=\"_ _14\"> </span>w <span class=\"ff3\">kwocie, <span class=\"_ _15\"> </span>co <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>kt\u00f3rej <span class=\"_ _14\"> </span>jest <span class=\"_ _14\"> </span>wysoce <span class=\"_ _14\"> </span>pra<span class=\"_ _4\"></span>wdopodobn<span class=\"_ _4\"></span>e, <span class=\"_ _14\"> </span>\u017ce <span class=\"_ _14\"> </span>nie <span class=\"_ _14\"> </span>nast\u0105pi <span class=\"_ _15\"> </span>jej </span></span></div><div class=\"t m0 x11 h8 y540 ff3 fs6 fc0 sc0 ls0 ws0\">odwr\u00f3cenie. <span class=\"_ _f\"></span>Zmiany <span class=\"_ _3\"></span>zarachowanej <span class=\"_ _3\"></span>kwoty <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>momencie <span class=\"_ _f\"></span>uj\u0119cia <span class=\"_ _3\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>wp\u0142ywaj\u0105 <span class=\"_ _f\"></span>na<span class=\"ff2\"> <span class=\"_ _f\"></span></span>przychody <span class=\"_ _f\"></span>ze <span class=\"_ _f\"></span>sprzeda\u017cy <span class=\"_ _f\"></span>lecz <span class=\"_ _f\"></span>stanowi\u0105 <span class=\"_ _3\"></span>zyski/straty </div><div class=\"t m0 x11 h8 y2fb ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">wyceny do war<span class=\"_ _4\"></span>to\u015bci godziw<span class=\"_ _4\"></span>ej nale\u017cno\u015bci,<span class=\"_ _4\"></span> zgodnie<span class=\"ff2\"> </span>z zasada<span class=\"_ _4\"></span>mi rachunkow<span class=\"_ _4\"></span>o\u015bci prz<span class=\"_ _4\"></span>edstawionymi w<span class=\"_ _4\"></span> Nocie 10.2.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 y2a6 ff3 fs6 fc0 sc0 ls0 ws0\">Przychody <span class=\"_ _1\"> </span>ze  spr<span class=\"_ _4\"></span>zeda\u017cy <span class=\"_ _1\"> </span>korygowane <span class=\"_ _2\"> </span>s\u0105 <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>wynik <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>ro<span class=\"_ _3\"></span>zli<span class=\"_ _4\"></span>czenia <span class=\"_ _2\"> </span>instrument\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _2\"> </span>pochodnych <span class=\"_ _1\"> </span>zabezpieczaj\u0105cych<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>przysz\u0142e <span class=\"_ _1\"> </span>przep\u0142ywy<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y109 ff3 fs6 fc0 sc0 ls0 ws0\">pieni\u0119\u017cne, zgodn<span class=\"_ _4\"></span>ie z og\u00f3ln\u0105 zasa<span class=\"_ _4\"></span>d\u0105, \u017ce rozliczenie poc<span class=\"_ _4\"></span>hodnego in<span class=\"_ _4\"></span>strumentu z<span class=\"_ _4\"></span>abezpieczaj\u0105ce<span class=\"_ _4\"></span>go w cz\u0119\u015bci stanowi\u0105c<span class=\"_ _4\"></span>ej zabezpieczen<span class=\"ff2\">ie </span></div><div class=\"t m0 x11 h8 yca ff3 fs6 fc0 sc0 ls0 ws0\">efektywne ujmuje si\u0119 w tej samej <span class=\"_ _3\"></span>pozycji wyniku finansoweg<span class=\"_ _4\"></span>o, w kt\u00f3<span class=\"_ _3\"></span>rej ujmowana jest wycena pozycji zabezpiec<span class=\"_ _3\"></span><span class=\"ff2\">zan<span class=\"_ _4\"></span>ej w momencie, </span></div><div class=\"t m0 x11 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">kiedy pozycja zab<span class=\"_ _4\"></span>ezpieczana wp<span class=\"_ _4\"></span>\u0142ywa <span class=\"_ _4\"></span>na wynik finans<span class=\"_ _4\"></span>owy.<span class=\"ff2\"> </span></div></div><div class=\"c w80 h61 gs210\"><div class=\"t m0 x11 h8 ycb ff4 fs6 fc0 sc0 ls0 ws0\">Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span></div></div><div class=\"c w80 ha1 gs211\"><div class=\"t m0 x11 h8 y544 ff3 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _19\"> </span>ujmuje <span class=\"_ _11\"> </span>przychody  ze <span class=\"_ _11\"> </span>sprzeda\u017cy <span class=\"_ _19\"> </span>produkt\u00f3w, <span class=\"_ _10\"> </span>towar\u00f3w <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>materia\u0142\u00f3w <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>finansowym <span class=\"_ _10\"> </span>jednorazowo, <span class=\"_ _10\"> </span>w<span class=\"_ _3\"></span><span class=\"ff2\"> momen<span class=\"_ _4\"></span>cie </span></div><div class=\"t m0 x11 h8 y545 ff3 fs6 fc0 sc0 ls0 ws0\">spe\u0142nienia <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>\u015bwiadczenia, <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> </span>szczeg<span class=\"_ _4\"></span>\u00f3lno\u015bci <span class=\"_ _0\"></span>okre\u015blanym <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>formu\u0142y <span class=\"_ _0\"></span>baz <span class=\"_ _1\"> </span>dostawy <span class=\"_ _0\"></span>INCOTERMS.<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y546 ff2 fs6 fc0 sc0 ls0 ws0\">W <span class=\"ff3\">wi\u0119kszo\u015bci <span class=\"_ _f\"></span>kontrakt<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _f\"></span>moment <span class=\"_ _f\"></span>przeniesien<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>kontroli <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>klienta <span class=\"_ _f\"></span>nast\u0119puje <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>dostarczeniu <span class=\"_ _3\"></span>d\u00f3br <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>klienta, <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>co <span class=\"_ _f\"></span>rozumie </span></div><div class=\"t m0 x11 h8 y547 ff3 fs6 fc0 sc0 ls0 ws0\">si\u0119 <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>dostarczenie <span class=\"_ _f\"></span>d\u00f3br <span class=\"_ _f\"></span>przewo\u017anikowi <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>podstawienie <span class=\"_ _3\"></span>ich <span class=\"_ _0\"></span>klientowi <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>wyznaczony <span class=\"_ _3\"></span>zak\u0142ad <span class=\"_ _0\"></span>(bazy <span class=\"_ _f\"></span>DAP, <span class=\"_ _f\"></span>FCA <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>EX <span class=\"_ _0\"></span>WORKS). </div><div class=\"t m0 x11 h8 y548 ff2 fs6 fc0 sc0 ls0 ws0\">W <span class=\"ff3\">pozosta\u0142ych  k<span class=\"_ _4\"></span>ontraktach <span class=\"_ _2\"> </span>przeniesienie  kontr<span class=\"_ _4\"></span>oli  nad <span class=\"_ _12\"> </span>dobrami <span class=\"_ _12\"> </span>na  klienta <span class=\"_ _12\"> </span>nast\u0119puje <span class=\"_ _2\"> </span>w  momencie  prz<span class=\"_ _4\"></span>ekazania  pr<span class=\"_ _4\"></span>zewo\u017anik<span class=\"_ _4\"></span>owi </span></div><div class=\"t m0 x11 h8 y549 ff3 fs6 fc0 sc0 ls0 ws0\">morskiemu na <span class=\"_ _3\"></span>pok\u0142ad statku (bazy C<span class=\"_ _3\"></span>FR, CIF, C<span class=\"_ _3\"></span>PT oraz <span class=\"_ _3\"></span>CIP). W <span class=\"_ _3\"></span>tych kontraktach G<span class=\"_ _3\"></span>rupa jest zobowi\u0105zana r\u00f3wnie\u017c <span class=\"_ _3\"></span>do zorganizowania<span class=\"_ _4\"></span>  </div><div class=\"t m0 x11 h8 y54a ff3 fs6 fc0 sc0 ls0 ws0\">transportu. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>przypadka<span class=\"_ _4\"></span>ch Grupa <span class=\"_ _3\"></span>dzia\u0142a <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>zleceniodawca, po<span class=\"_ _3\"></span>niewa\u017c sprawuje <span class=\"_ _3\"></span>kontrol\u0119 <span class=\"_ _3\"></span>nad wyko<span class=\"_ _3\"></span>nani<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>us\u0142ugi <span class=\"_ _3\"></span>przed <span class=\"_ _3\"></span>jej </div><div class=\"t m0 x11 h8 y54b ff3 fs6 fc0 sc0 ls0 ws0\">przekazaniem <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>klienta. <span class=\"_ _0\"></span>Jednocze\u015bnie <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>przypisuj<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _f\"></span>ceny <span class=\"_ _0\"></span>transakcyjnej <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _f\"></span>transportu <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ujmuje <span class=\"_ _0\"></span>przych\u00f3d <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>tego </div><div class=\"t m0 x11 h8 y54c ff3 fs6 fc0 sc0 ls0 ws0\">tytu\u0142u w miar\u0119 up<span class=\"_ _4\"></span>\u0142ywu czasu.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y54d ff3 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _2\"> </span>rozpoznaje <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>miar\u0119  up\u0142ywu<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>czasu <span class=\"_ _2\"> </span>z  tytu\u0142<span class=\"_ _4\"></span>u <span class=\"_ _2\"> </span>realizowanych <span class=\"_ _2\"> </span>us\u0142ug <span class=\"_ _2\"> </span>budowy <span class=\"_ _2\"> </span>kopal\u0144 <span class=\"_ _12\"> </span>i <span class=\"_ _2\"> </span>prowadzenia <span class=\"_ _2\"> </span>innych <span class=\"_ _12\"> </span>rob<span class=\"_ _4\"></span>\u00f3t </div><div class=\"t m0 x11 h8 y54e ff2 fs6 fc0 sc0 ls0 ws0\">geologicznych. <span class=\"_ _2\"> </span>Grupa  <span class=\"ff3\">spe\u0142nia  zobowi\u0105za<span class=\"_ _4\"></span>nia  w <span class=\"_ _12\"> </span>czasie,  poniewa<span class=\"_ _4\"></span>\u017c <span class=\"_ _12\"> </span>klient  jednocz<span class=\"_ _4\"></span>e\u015bnie <span class=\"_ _12\"> </span>otrzymuje <span class=\"_ _2\"> </span>i  czerpie  korzy\u015bci  ek<span class=\"_ _4\"></span>onomiczn<span class=\"_ _6\"></span>e </span></div><div class=\"t m0 x11 h8 y54f ff3 fs6 fc0 sc0 ls0 ws0\">wynikaj\u0105ce <span class=\"_ _15\"> </span>ze <span class=\"_ _14\"> </span>\u015bwiadczonej <span class=\"_ _15\"> </span>us\u0142ugi <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>miar\u0119 <span class=\"_ _14\"> </span>jej <span class=\"_ _15\"> </span>wykonywania<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>ze <span class=\"_ _14\"> </span>wzgl\u0119du <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>wytwarza<span class=\"_ _4\"></span>nie <span class=\"_ _15\"> </span>sk\u0142adnik\u00f3w, <span class=\"_ _15\"> </span>kt\u00f3re <span class=\"_ _14\"> </span>nie <span class=\"_ _15\"> </span>maj\u0105 </div><div class=\"t m0 x11 h8 y550 ff2 fs6 fc0 sc0 ls0 ws0\">alternatywn<span class=\"_ _4\"></span>ego <span class=\"_ _f\"></span>zastosowania <span class=\"_ _f\"></span>dla <span class=\"_ _f\"></span>Grupy <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>j<span class=\"ff3\">e<span class=\"_ _3\"></span>dnocz<span class=\"_ _4\"></span>e\u015bnie <span class=\"_ _f\"></span>Grupie <span class=\"_ _f\"></span>przys\u0142uguje <span class=\"_ _f\"></span>egzekwowalne <span class=\"_ _3\"></span>prawo <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>zap\u0142aty. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>pomiaru <span class=\"_ _f\"></span>stopnia </span></div><div class=\"t m0 x11 h8 y551 ff3 fs6 fc0 sc0 ls0 ws0\">zaawansowania <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>\u015bwiadczenia <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>stosuje <span class=\"_ _0\"></span>metod\u0119 <span class=\"_ _0\"></span>opart\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>nak\u0142adach <span class=\"_ _0\"></span>poniesionych <span class=\"_ _0\"></span>przy <span class=\"_ _0\"></span>spe\u0142nianiu <span class=\"_ _0\"></span>zobowi\u0105zania </div><div class=\"t m0 x11 h8 y552 ff2 fs6 fc0 sc0 ls1c ws0\">do<span class=\"ls0\"> <span class=\"ff3\">wykonania <span class=\"_ _0\"></span>\u015bwiadcz<span class=\"_ _4\"></span>enia <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>poniesionych <span class=\"_ _f\"></span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>innych <span class=\"_ _0\"></span>kontrakt\u00f3w <span class=\"_ _0\"></span>metod\u0119 <span class=\"_ _0\"></span>opart\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>wynikach, <span class=\"_ _f\"></span>gdzie <span class=\"_ _1\"> </span>z <span class=\"_ _0\"></span>g\u00f3ry </span></span></div><div class=\"t m0 x11 h8 y553 ff3 fs6 fc0 sc0 ls0 ws0\">okre\u015blona cena <span class=\"_ _4\"></span>jednostkowa<span class=\"_ _4\"></span> jest <span class=\"_ _4\"></span>stosowana do wyc<span class=\"_ _4\"></span>eny jedn<span class=\"_ _4\"></span>ostki produkcji (n<span class=\"_ _4\"></span>p. do wyce<span class=\"_ _4\"></span>ny metr\u00f3w <span class=\"_ _4\"></span>wydr\u0105\u017conego cho<span class=\"_ _4\"></span>dnika).<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y554 ff2 fs6 fc0 sc0 ls0 ws0\">Kontrakt z <span class=\"_ _4\"></span>Franco Nevada </div><div class=\"t m0 x11 h92 y555 ff5 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zanie <span class=\"_ _4\"></span>do wykonania \u015bw<span class=\"_ _4\"></span>iadczenia<span class=\"ff6\"> </span></div><div class=\"t m0 x11 h8 y556 ff2 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _f\"></span>reali<span class=\"ff3\">zuje <span class=\"_ _0\"></span>umow\u0119 <span class=\"_ _f\"></span>typu <span class=\"_ _0\"></span>streaming <span class=\"_ _f\"></span>arrangement,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi\u0105c\u0105 <span class=\"_ _f\"></span>dost\u0119pne <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rynku <span class=\"_ _0\"></span>\u017ar\u00f3d\u0142o <span class=\"_ _f\"></span>finansowania <span class=\"_ _f\"></span>jednostek <span class=\"_ _f\"></span>dzia\u0142aj\u0105cych<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y557 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">bran\u017cy wydob<span class=\"_ _4\"></span>ywczej.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 y558 ff3 fs6 fc0 sc0 ls0 ws0\">Umowa <span class=\"_ _14\"> </span>dotyczy <span class=\"_ _14\"> </span>sprzeda\u017cy <span class=\"_ _14\"> </span>po\u0142owy <span class=\"_ _14\"> </span>produkcji <span class=\"_ _14\"> </span>z\u0142ota, <span class=\"_ _c\"> </span>platyny <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span>palladu <span class=\"_ _14\"> </span>zawartych <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>rudzie <span class=\"_ _14\"> </span>wydobytej <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>okresie <span class=\"_ _14\"> </span>\u017cycia </div><div class=\"t m0 x11 h8 y559 ff3 fs6 fc0 sc0 ls0 ws0\">nast\u0119puj\u0105cych <span class=\"_ _0\"></span>kopal\u0144: <span class=\"_ _0\"> </span>Morrison, <span class=\"_ _0\"> </span>M<span class=\"_ _3\"></span>cCreedy <span class=\"_ _0\"></span>West <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>Podolsky <span class=\"_ _0\"></span>wchodz\u0105cych <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>sk\u0142ad <span class=\"_ _1\"> </span>OWSP <span class=\"_ _1\"> </span>Sudbury. <span class=\"_ _0\"> </span>N<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>warunk\u00f3w  </div><div class=\"t m0 x11 h8 y55a ff2 fs6 fc0 sc0 ls0 ws0\">umowy <span class=\"_ _11\"> </span>Quadra <span class=\"_ _15\"> </span>FNX <span class=\"_ _11\"> </span>Mining <span class=\"_ _15\"> </span>L<span class=\"ff3\">td. <span class=\"_ _11\"> </span>otrzyma\u0142a <span class=\"_ _15\"> </span>przedp\u0142a<span class=\"_ _4\"></span>t\u0119 <span class=\"_ _15\"> </span>w<span class=\"ff2\"> </span>wysoko\u015bci <span class=\"_ _11\"> </span>400 <span class=\"_ _11\"> </span>mln <span class=\"_ _15\"> </span>CAD. <span class=\"_ _15\"> </span>Jednocz<span class=\"_ _4\"></span>e\u015bnie, <span class=\"_ _11\"> </span>cena <span class=\"_ _15\"> </span>sprzeda\u017cy <span class=\"_ _11\"> </span>za <span class=\"_ _15\"> </span>uncj<span class=\"_ _4\"></span>\u0119 </span></div><div class=\"t m0 x11 h8 y55b ff3 fs6 fc0 sc0 ls0 ws0\">ekwiwalentu z\u0142ota, zgodnie z umow\u0105, <span class=\"_ _3\"></span>stanowi mniejsza z<span class=\"ff2\"> </span>kwot: (a) <span class=\"_ _3\"></span>400 USD, powi\u0119kszone o<span class=\"ff2\"> </span>1% <span class=\"_ _3\"></span>ka\u017cdeg<span class=\"_ _4\"></span>o roku <span class=\"_ _3\"></span>pocz\u0105<span class=\"_ _4\"></span>wszy od <span class=\"_ _3\"></span>201<span class=\"_ _4\"></span>1 r., </div><div class=\"t m0 x11 h8 y55c ff3 fs6 fc0 sc0 ls0 ws0\">b\u0105d\u017a (b) <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>rynkowa z\u0142ota. <span class=\"_ _3\"></span>Otrzymana przedp\u0142<span class=\"_ _3\"></span>ata pokrywa <span class=\"_ _3\"></span>r\u00f3\u017cnic\u0119 pomi\u0119dzy warto\u015bci\u0105<span class=\"ff2\"> </span>rynkow\u0105 sprzedanej <span class=\"_ _3\"></span>rudy, <span class=\"_ _3\"></span>a jej <span class=\"_ _3\"></span>warto\u015bci\u0105 </div><div class=\"t m0 x11 h8 y55d ff3 fs6 fc0 sc0 ls0 ws0\">w sta\u0142ej <span class=\"_ _3\"></span>cenie sprzeda\u017cy. Grupa uj\u0119\u0142<span class=\"_ _3\"></span>a zobowi\u0105zanie z tytu\u0142u <span class=\"_ _3\"></span>umowy w kwocie <span class=\"_ _3\"></span>zaliczki z<span class=\"ff2\"> </span>tyt<span class=\"_ _3\"></span>u\u0142u zobowi\u0105zania jednostki do wykonania </div><div class=\"t m0 x11 h8 y55e ff3 fs6 fc0 sc0 ls0 ws0\">\u015bwiadczenia <span class=\"_ _3\"></span>w<span class=\"ff2\"> postaci <span class=\"_ _3\"></span>przekazania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lub <span class=\"_ _f\"></span>gotow<span class=\"ff3\">o\u015bci <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>przekazania <span class=\"_ _3\"></span>d\u00f3br <span class=\"_ _3\"></span>lub <span class=\"_ _f\"></span>us\u0142ug <span class=\"_ _3\"></span>w</span> <span class=\"ff3\">przysz\u0142o\u015bci. <span class=\"_ _3\"></span></span>Grupa <span class=\"_ _3\"></span>zaprzestaje <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>tego </span></div><div class=\"t m0 x11 h8 y55f ff3 fs6 fc0 sc0 ls0 ws0\">zobowi\u0105zania<span class=\"ff2\"> <span class=\"_ _0\"> </span></span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>umowy <span class=\"_ _2\"> </span>i <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _1\"> </span>przych\u00f3d<span class=\"ff2\"> <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>momencie, <span class=\"_ _1\"> </span></span>gdy <span class=\"_ _2\"> </span>przenosi <span class=\"_ _1\"> </span>owe <span class=\"_ _1\"> </span>dobra <span class=\"_ _1\"> </span>lub <span class=\"_ _2\"> </span>us\u0142ugi<span class=\"ff2\"> <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>klienta</span>, <span class=\"_ _1\"> </span>spe\u0142niaj\u0105c <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>ten </div><div class=\"t m0 x11 h8 y560 ff3 fs6 fc0 sc0 ls0 ws0\">spos\u00f3b swoje <span class=\"_ _4\"></span>zobowi\u0105zanie d<span class=\"_ _4\"></span>o wykonania <span class=\"_ _4\"></span>\u015bwiadczen<span class=\"_ _4\"></span>ia<span class=\"ff2\">. </span></div><div class=\"t m0 x11 h92 y561 ff6 fs6 fc0 sc0 ls0 ws0\">Wynagrodzenie <span class=\"_ _4\"></span>zmienne </div><div class=\"t m0 x11 h8 y562 ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _3\"></span>umowie <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>Franco <span class=\"_ _3\"></span>Nevada <span class=\"_ _3\"></span>\u0142\u0105czna <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>transakcyjna <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>zmienna <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>zale\u017cy <span class=\"_ _3\"></span>od <span class=\"_ _f\"></span>ilo\u015bci <span class=\"_ _3\"></span>sprzedanych <span class=\"_ _3\"></span>surowc\u00f3w, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ta <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>kolei <span class=\"_ _3\"></span>zale\u017cy <span class=\"_ _3\"></span>o<span class=\"_ _f\"></span><span class=\"ff2 ls20\">d </span></div><div class=\"t m0 x11 h8 y563 ff3 fs6 fc0 sc0 ls0 ws0\">wydobycia  rudy  w  prz<span class=\"_ _4\"></span>ysz\u0142o\u015bci<span class=\"_ _4\"></span>  przez  okre<span class=\"_ _4\"></span>s  \u017cycia  kopaln<span class=\"_ _4\"></span>i  (w  tym  np. <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>d  wielk<span class=\"_ _4\"></span>o\u015bci  z\u0142\u00f3\u017c).  A  za<span class=\"_ _4\"></span>tem,  je\u017celi  w  k<span class=\"_ _4\"></span>ol<span class=\"_ _3\"></span><span class=\"ff2\">ejnych <span class=\"_ _12\"> </span>okresach </span></div><div class=\"t m0 x11 h8 y564 ff3 fs6 fc0 sc0 ls0 ws0\">sprawozdawczych <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ona <span class=\"_ _1\"> </span>zmiany <span class=\"_ _1\"> </span>os\u0105du <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>zakresie <span class=\"_ _1\"> </span>planowanego <span class=\"_ _1\"> </span>wydobycia <span class=\"_ _0\"> </span>rudy, <span class=\"_ _2\"> </span>a <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>konse<span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>encji <span class=\"_ _1\"> </span>ilo\u015bci <span class=\"_ _1\"> </span>sprzedanych<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y565 ff3 fs6 fc0 sc0 ls0 ws0\">surowc\u00f3w \u2013<span class=\"ff2\"> </span>dok<span class=\"_ _4\"></span>ona tak\u017ce aktual<span class=\"_ _4\"></span>izacji ceny <span class=\"_ _4\"></span>transakcyjnej.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y566 ff3 fs6 fc0 sc0 ls0 ws0\">Kwoty <span class=\"_ _2\"> </span>przypisane <span class=\"_ _2\"> </span>do  spe<span class=\"_ _4\"></span>\u0142nionych <span class=\"_ _2\"> </span>zobowi\u0105za\u0144 <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>wykonania<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>\u015bwiadczeni<span class=\"ff2\">a  Grupa <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>lub <span class=\"_ _12\"> </span>jako <span class=\"_ _2\"> </span>zmniejszenie<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y567 ff3 fs6 fc0 sc0 ls0 ws0\">przychod\u00f3w w okr<span class=\"_ _4\"></span>esie, w <span class=\"_ _4\"></span>kt\u00f3rym cena tra<span class=\"_ _4\"></span>nsakcyjna ul<span class=\"_ _4\"></span>eg\u0142a zmiani<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h92 y568 ff6 fs6 fc0 sc0 ls0 ws0\">Istotny element fi<span class=\"_ _4\"></span>nansowa<span class=\"_ _4\"></span>nia </div><div class=\"t m0 x11 h8 y109 ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _f\"></span>kontek\u015bcie <span class=\"_ _f\"></span>umowy <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>Franco <span class=\"_ _3\"></span>N<span class=\"_ _3\"></span>evada,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>maj\u0105c <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>uwadze <span class=\"_ _0\"></span>przewidywany <span class=\"_ _3\"></span>okres <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>momentu, <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>kt\u00f3<span class=\"_ _3\"></span>rym <span class=\"_ _3\"></span>otrzymano <span class=\"_ _f\"></span>przedp\u0142a<span class=\"_ _3\"></span>t\u0119 <span class=\"_ _f\"></span>do </div><div class=\"t m0 x11 h8 yca ff3 fs6 fc0 sc0 ls0 ws0\">momentu, <span class=\"_ _1\"> </span>w <span class=\"_ _12\"> </span>kt\u00f3rym <span class=\"_ _1\"> </span>Grupa <span class=\"_ _2\"> </span>przekazuje <span class=\"_ _2\"> </span>przyrzeczone <span class=\"_ _1\"> </span>dobra <span class=\"_ _2\"> </span>(okres <span class=\"_ _2\"> </span>\u017cycia <span class=\"_ _2\"> </span>kopalni, <span class=\"_ _2\"> </span>tj. <span class=\"_ _2\"> </span>kilkadziesi<span class=\"_ _4\"></span>\u0105t <span class=\"_ _2\"> </span>lat) <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>charakter <span class=\"_ _2\"> </span>tej <span class=\"_ _2\"> </span>umowy<span class=\"_ _3c\"> </span><span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">uznano, <span class=\"_ _1\"> </span>\u017ce <span class=\"_ _1\"> </span>rozk\u0142ad <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>czasie <span class=\"_ _1\"> </span>p\u0142atno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _1\"> </span>daje <span class=\"_ _1\"> </span>Grupie <span class=\"_ _1\"> </span>korzy\u015bci <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>finansowania <span class=\"_ _1\"> </span>dostawy <span class=\"_ _1\"> </span>surowc\u00f3w <span class=\"_ _1\"> </span>przez <span class=\"_ _1\"> </span>kupuj\u0105cego <span class=\"_ _0\"> </span>(Franco </div></div>Nev<span class=\"ff3\">ada), co skutkuj<span class=\"_ _4\"></span>e tym, \u017ce um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wa za<span class=\"_ _4\"></span>wiera istotny el<span class=\"_ _4\"></span>ement fina<span class=\"_ _4\"></span>nsowania.<span class=\"ff2\"> </span></span>Grupa <span class=\"_ _f\"></span>przedstawia <span class=\"_ _0\"></span>skutki <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owania <span class=\"_ _f\"></span>(koszty <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>odsetek)<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>oddzielnie <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>przychod\u00f3w <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>um\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>klientami <span class=\"_ _0\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> sprawozdaniu </span>z <span class=\"ff3\">wyniku. <span class=\"_ _1\"> </span>Koszty <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>odsetek <span class=\"_ _1\"> </span>ujmo<span class=\"_ _3\"></span>wan<span class=\"_ _4\"></span>e <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>tylko<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>takim <span class=\"_ _2\"> </span>zakresie, <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>jakim <span class=\"_ _2\"> </span>wcze\u015bniej <span class=\"_ _2\"> </span>uj\u0119to <span class=\"_ _1\"> </span>zobowi\u0105zanie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>umowy </span>z Franco Nevada<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span>Ustalenie cen<span class=\"_ _4\"></span>y transakcyjnej pr<span class=\"_ _4\"></span>zypisane<span class=\"_ _4\"></span>j do pozosta\u0142<span class=\"_ _4\"></span>ych zobow<span class=\"_ _4\"></span>i\u0105za\u0144 do wykonan<span class=\"_ _4\"></span>ia \u015bwiadcze\u0144<span class=\"ff2\"> </span>W <span class=\"_ _2\"> </span>syt<span class=\"_ _3\"></span>uac<span class=\"_ _4\"></span>ji, <span class=\"_ _2\"> </span>kiedy  na <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>ko\u0144cz\u0105cy <span class=\"_ _2\"> </span>okres <span class=\"_ _2\"> </span>sprawozdawczy <span class=\"_ _2\"> </span>Grupa <span class=\"_ _2\"> </span>posiada  p<span class=\"_ _4\"></span>ozosta\u0142e <span class=\"_ _2\"> </span>zobowi\u0105zania  do <span class=\"_ _2\"> </span>wykonania <span class=\"_ _2\"> </span>\u015bwiadczenia,<span class=\"_ _6\"></span> wymagane <span class=\"_ _12\"> </span>jest  ujawnienie <span class=\"_ _12\"> </span>ceny <span class=\"_ _12\"> </span>transakcyjnej <span class=\"_ _12\"> </span>przypisanej  do <span class=\"_ _2\"> </span>tych  zobowi\u0105za\u0144  (MSS<span class=\"_ _4\"></span>F  15.12<span class=\"_ _4\"></span>0<span class=\"_ _3\"></span><span class=\"ff2\">-</span>122).  Grupa<span class=\"_ _4\"></span>  stosuje  r<span class=\"_ _4\"></span>ozwi\u0105zanie praktyczne <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ujawnia <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>wykonania <span class=\"_ _f\"></span>\u015bwiadcze\u0144 <span class=\"_ _3\"></span>stanowi\u0105cych <span class=\"_ _f\"></span>cz\u0119\u015b\u0107 <span class=\"_ _3\"></span>um\u00f3w, <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _f\"></span>przewidywany <span class=\"_ _3\"></span>pi<span class=\"_ _3\"></span><span class=\"ff2\">erwotny <span class=\"_ _f\"></span>okre<span class=\"_ _4\"></span>s </span>obowi\u0105zywania wynosi jeden rok lub kr\u00f3cej. <span class=\"_ _3\"></span>Grupa posiada r\u00f3wnie\u017c kontrakty d\u0142ugoterminow<span class=\"_ _4\"></span>e, w kt\u00f3<span class=\"_ _3\"></span>ry<span class=\"_ _4\"></span>ch cena <span class=\"_ _3\"></span>jest oparta g\u0142\u00f3wnie<span class=\"ff2\"> </span>na wynagrodz<span class=\"_ _4\"></span>eniu zmiennym,<span class=\"_ _4\"></span> kt\u00f3rego Grupa<span class=\"_ _4\"></span> nie uwz<span class=\"_ _4\"></span>gl\u0119dnia w sz<span class=\"_ _4\"></span>acunku <span class=\"_ _4\"></span>ceny transakcyjn<span class=\"_ _4\"></span>ej.<span class=\"ff7 fs8\"> </span>Ponadto, <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>(przez sp\u00f3<span class=\"_ _3\"></span>\u0142k\u0119 <span class=\"_ _3\"></span>DMC) <span class=\"_ _3\"></span>realizuje ko<span class=\"_ _3\"></span>ntrakt<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>d\u0142ugoterminow<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>budow\u0119 <span class=\"_ _3\"></span>kopal\u0144, <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kt\u00f3rych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>przychod\u00f3<span class=\"_ _4\"></span>w wykorzystuje  metod\u0119  opart\u0105  na  nak\u0142adach  spe\u0142niaj\u0105c\u0105  kryteria  dla  ujmowania  przychodu  w  kwocie,  kt\u00f3r\u0105  G<span class=\"_ _3\"></span>rupa  ma  praw<span class=\"_ _4\"></span>o zafakturowa\u0107. <span class=\"_ _3\"></span>Na <span class=\"_ _f\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _f\"></span>2023 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>\u0142<span class=\"_ _3\"></span>\u0105czna<span class=\"ff2\"> <span class=\"_ _f\"></span></span>kwota <span class=\"_ _f\"></span>ceny <span class=\"_ _f\"></span>transakcyjn<span class=\"_ _4\"></span>ej <span class=\"_ _f\"></span>przypisanej <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _0\"></span>wykonan<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>\u015bwiadcze\u0144, kt\u00f3re <span class=\"_ _1\"> </span>pozosta\u0142y <span class=\"_ _1\"> </span>niespe\u0142nione <span class=\"_ _1\"> </span>na <span class=\"_ _0\"> </span>ko<span class=\"_ _3\"></span>niec <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kresu <span class=\"_ _0\"></span>sprawozdawczego <span class=\"_ _1\"> </span>wynios\u0142a <span class=\"_ _1\"> </span>940 <span class=\"_ _1\"> </span>mln <span class=\"_ _1\"> </span>PLN, <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>czego <span class=\"_ _1\"> </span>kwota <span class=\"_ _1\"> </span>489 <span class=\"_ _1\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _1\"> </span>zostanie zrealizowana <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>roku <span class=\"_ _2\"> </span>2024, <span class=\"_ _1\"> </span>kwota <span class=\"_ _2\"> </span>335 <span class=\"_ _2\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _2\"> </span>zostanie <span class=\"_ _1\"> </span>zrealizo<span class=\"_ _3\"></span>wana <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>2025 <span class=\"_ _2\"> </span>r., <span class=\"_ _2\"> </span>a <span class=\"_ _2\"> </span>kwota <span class=\"_ _2\"> </span>116 <span class=\"_ _2\"> </span>mln <span class=\"_ _1\"> </span>PLN <span class=\"_ _2\"> </span>zostanie <span class=\"_ _2\"> </span>zrealizowana<span class=\"_ _4\"></span> w <span class=\"lse\">2026</span> <span class=\"ff3\">r. <span class=\"_ _19\"> </span>lub <span class=\"_ _10\"> </span>p\u00f3\u017aniej <span class=\"_ _10\"> </span>(w <span class=\"_ _10\"> </span>okresie <span class=\"_ _19\"> </span>po<span class=\"_ _3\"></span>r\u00f3wna<span class=\"_ _4\"></span>wczym  \u0142\u0105czna <span class=\"_ _10\"> </span>kwota  ceny <span class=\"_ _10\"> </span>transakcyjnej  przypisanej  do <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _19\"> </span>do<span class=\"_ _3\"></span>  wykonania </span>\u015bwiadcze\u0144, <span class=\"_ _f\"></span>kt\u00f3re <span class=\"_ _f\"></span>pozosta\u0142y <span class=\"_ _f\"></span>niespe\u0142nione <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>konie<span class=\"_ _3\"></span>c <span class=\"_ _f\"></span>okresu <span class=\"_ _f\"></span>sprawozdawczeg<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>wynios\u0142a<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span>899 <span class=\"_ _f\"></span>mln <span class=\"_ _0\"></span>PLN, <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>czego <span class=\"_ _f\"></span>kwota <span class=\"_ _f\"></span>559 <span class=\"_ _f\"></span>mln<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>PLN </span>zostanie <span class=\"_ _10\"> </span>zrealizowana<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>roku <span class=\"_ _10\"> </span>2023, <span class=\"_ _19\"> </span>kwot<span class=\"_ _3\"></span>a  149 <span class=\"_ _10\"> </span>mln <span class=\"_ _10\"> </span>PLN <span class=\"_ _11\"> </span>zostanie <span class=\"_ _10\"> </span>zrealizowana  w <span class=\"_ _10\"> </span>2024 <span class=\"_ _10\"> </span>r., <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>kwo<span class=\"_ _3\"></span>ta  191 <span class=\"_ _10\"> </span>mln <span class=\"_ _10\"> </span>PLN <span class=\"_ _11\"> </span>zostani<span class=\"_ _4\"></span>e zrealizowana w <span class=\"lse\">2025</span> <span class=\"_ _4\"></span><span class=\"ff3\">r. lub p\u00f3\u017aniej). W t<span class=\"_ _4\"></span>ych kontraktach <span class=\"_ _4\"></span>nie wyst\u0119<span class=\"_ _4\"></span>puje zmienny <span class=\"_ _4\"></span>element wyna<span class=\"_ _4\"></span>grodzenia.<span class=\"ff2\"> </span></span><div class=\"c w2 h0 gs215\"><div class=\"t m0 x3d h6 y57b ff1 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3d h8 y57c ff1 fs6 fc2 sc0 ls0 ws0\">Umowy <span class=\"ff4\">rodz\u0105c</span>e <span class=\"_ _4\"></span><span class=\"ff4\">obci\u0105\u017cenia i <span class=\"_ _4\"></span>wynagrodzeni<span class=\"_ _4\"></span>e zmienne<span class=\"ff1 fc9\"> </span></span></div><div class=\"t m0 x3d h8 y57d ff3 fs6 fc0 sc0 ls0 ws0\">Maj\u0105c  na<span class=\"_ _4\"></span>  uw<span class=\"_ _4\"></span>adze  wi<span class=\"_ _4\"></span>\u0119ksz\u0105<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>zmienno\u015b\u0107 <span class=\"_ _12\"> </span>otoczenia <span class=\"_ _2\"> </span>makroekonomicznego, <span class=\"_ _2\"> </span>kt\u00f3re  ma <span class=\"_ _2\"> </span>istotny  wp<span class=\"_ _4\"></span>\u0142yw <span class=\"_ _2\"> </span>na  kszta\u0142towani<span class=\"_ _4\"></span>e  si\u0119 <span class=\"_ _2\"> </span>wynik\u00f3w </div><div class=\"t m0 x3d h8 y57e ff2 fs6 fc0 sc0 ls0 ws0\">finansowych <span class=\"_ _15\"> </span><span class=\"ff3\">Jednostki <span class=\"_ _15\"> </span>Dominuj\u0105cej <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _15\"> </span>wymogi <span class=\"_ _15\"> </span>MSR <span class=\"_ _14\"> </span>37 <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>zakresie <span class=\"_ _15\"> </span>identyfikacji <span class=\"_ _15\"> </span>um\u00f3w <span class=\"_ _15\"> </span>rodz\u0105cych <span class=\"_ _14\"> </span>obci\u0105\u017cenia, <span class=\"_ _14\"> </span></span>Jednostk<span class=\"_ _4\"></span>a </div><div class=\"t m0 x3d h8 y57f ff3 fs6 fc0 sc0 ls0 ws0\">Dominuj\u0105ca <span class=\"_ _15\"> </span>przeprowadza<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>cykliczn\u0105 <span class=\"_ _15\"> </span>analiz\u0119 <span class=\"_ _15\"> </span>zawartych <span class=\"_ _15\"> </span>kontrakt\u00f3w <span class=\"_ _15\"> </span>pod <span class=\"_ _15\"> </span>k\u0105tem <span class=\"_ _15\"> </span>ewentualnego <span class=\"_ _15\"> </span>zaistnienia<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>sytuacji, <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>kt\u00f3rej </div><div class=\"t m0 x3d h8 y580 ff3 fs6 fc0 sc0 ls0 ws0\">kontraktowa c<span class=\"_ _4\"></span>ena sprzeda\u017cy ni<span class=\"_ _4\"></span>e przekracz<span class=\"_ _4\"></span>a szacowanych,<span class=\"_ _4\"></span> nieunikn<span class=\"_ _4\"></span>ionych koszt\u00f3<span class=\"_ _4\"></span>w realizacji t<span class=\"_ _4\"></span>ych kontrakt<span class=\"_ _4\"></span>\u00f3w. <span class=\"ff2\"> </span></div><div class=\"t m0 x3d h8 y581 ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3d h8 y582 ff3 fs6 fc0 sc0 ls0 ws0\">Dla <span class=\"_ _2\"> </span>kontrakt\u00f3w <span class=\"_ _2\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>produkt\u00f3w <span class=\"_ _2\"> </span>podstawowych <span class=\"_ _2\"> </span>(miedzi, <span class=\"_ _1\"> </span>srebra, <span class=\"_ _2\"> </span>z\u0142ota)  <span class=\"ff2\">Jednost</span>ka <span class=\"_ _1\"> </span>Dominuj\u0105ca <span class=\"_ _2\"> </span>ma <span class=\"_ _2\"> </span>ograniczone <span class=\"_ _2\"> </span>mo\u017cliwo\u015bci </div><div class=\"t m0 x3d h8 y583 ff3 fs6 fc0 sc0 ls0 ws0\">przeniesienia <span class=\"_ _3\"></span>ewentual<span class=\"_ _4\"></span>nego <span class=\"_ _3\"></span>wzrostu <span class=\"_ _3\"></span>koszt\u00f3w <span class=\"_ _3\"></span>produkcji <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ceny <span class=\"_ _3\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>finalnych produkt\u00f3w, <span class=\"_ _3\"></span>poniewa\u017c <span class=\"_ _3\"></span>poziom <span class=\"_ _3\"></span>przychod\u00f3w <span class=\"_ _3\"></span>ze </div><div class=\"t m0 x3d h8 y584 ff3 fs6 fc0 sc0 ls0 ws0\">sprzeda\u017cy tych <span class=\"_ _4\"></span>produkt\u00f3w <span class=\"_ _4\"></span>uzale\u017cniony j<span class=\"_ _4\"></span>est w g\u0142\u00f3wne<span class=\"_ _4\"></span>j mierze <span class=\"_ _4\"></span>od notowa\u0144 gie<span class=\"_ _4\"></span>\u0142dowych oraz <span class=\"_ _4\"></span>kurs\u00f3w w<span class=\"ff2\">alutowych.  </span></div><div class=\"t m0 x3d h8 y585 ff3 fs6 fc0 sc0 ls0 ws0\">Baz\u0105 dla <span class=\"_ _3\"></span>ustalenia <span class=\"_ _3\"></span>ceny sprzeda\u017cy <span class=\"_ _3\"></span>dla produkt\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>miedz<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>w kontraktach <span class=\"_ _3\"></span>fizycznych s\u0105 <span class=\"_ _3\"></span>notowan<span class=\"_ _4\"></span>ia <span class=\"_ _3\"></span>gie\u0142dowe (najcz\u0119\u015bciej <span class=\"_ _3\"></span>st<span class=\"_ _4\"></span>osowan<span class=\"ff2 ls3a\">e </span></div><div class=\"t m0 x3d h8 y586 ff3 fs6 fc0 sc0 ls0 ws0\">\u201eCash <span class=\"_ _11\"> </span>Settlement\u201d <span class=\"_ _11\"> </span>Londy\u0144skiej<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>Gie\u0142dy <span class=\"_ _11\"> </span>M<span class=\"_ _3\"></span>etali <span class=\"_ _11\"> </span>\u2013<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _11\"> </span></span>LME). <span class=\"_ _11\"> </span>Je\u017celi <span class=\"_ _11\"> </span>cho<span class=\"_ _3\"></span>dzi <span class=\"_ _11\"> </span>o <span class=\"_ _11\"> </span>produkty <span class=\"_ _11\"> </span>ze <span class=\"_ _15\"> </span>srebra, <span class=\"_ _11\"> </span>stosowane <span class=\"_ _11\"> </span>ceny <span class=\"_ _11\"> </span>opieraj\u0105 <span class=\"_ _11\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>n<span class=\"_ _3\"></span><span class=\"ff2 ls22\">a </span></div><div class=\"t m0 x3d h8 y587 ff3 fs6 fc0 sc0 ls0 ws0\">notowaniach z Londy\u0144ski<span class=\"_ _4\"></span>ego Rynku Kruszc\u00f3w (Lon<span class=\"_ _4\"></span>don Bullion Market Associati<span class=\"_ _4\"></span>on). Podobnie wy<span class=\"_ _4\"></span>gl\u0105da sytuacja dla innych istotny<span class=\"_ _4\"></span>ch<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3d h8 y588 ff3 fs6 fc0 sc0 ls0 ws0\">produkt\u00f3w <span class=\"_ _0\"></span>Jednostki <span class=\"_ _f\"></span>Dominuj\u0105cej, <span class=\"_ _0\"></span>czyli <span class=\"_ _0\"></span>produkt\u00f3w <span class=\"_ _f\"></span>ze <span class=\"_ _0\"></span>z\u0142ota <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>o\u0142owiu, <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>kt\u00f3rych <span class=\"_ _0\"></span>ceny <span class=\"_ _0\"></span>sprzeda\u017c<span class=\"_ _4\"></span>y <span class=\"_ _0\"></span>uzale\u017cnione <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>notowa\u0144 </div><div class=\"t m0 x3d h8 y589 ff3 fs6 fc0 sc0 ls0 ws0\">gie\u0142<span class=\"ff2\">dowych. </span></div><div class=\"t m0 x3d h8 y58a ff3 fs6 fc0 sc0 ls0 ws0\">Mo\u017cliwe <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _11\"> </span>negocjacje <span class=\"_ _10\"> </span>dodatkowy<span class=\"_ _4\"></span>ch <span class=\"_ _10\"> </span>premii <span class=\"_ _11\"> </span>do <span class=\"_ _10\"> </span>cen <span class=\"_ _11\"> </span>wynikaj\u0105cych <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>notowa\u0144 <span class=\"_ _11\"> </span>gie\u0142dowych,  jednak <span class=\"_ _11\"> </span>w <span class=\"_ _10\"> </span>tym <span class=\"_ _11\"> </span>zakresie <span class=\"_ _10\"> </span>wyst\u0119puj\u0105 </div><div class=\"t m0 x3d h8 y58b ff3 fs6 fc0 sc0 ls0 ws0\">ograniczenia wynikaj\u0105<span class=\"_ _4\"></span>ce z wp\u0142<span class=\"_ _4\"></span>ywu a<span class=\"_ _4\"></span>ktualnych warunk<span class=\"_ _4\"></span>\u00f3w rynkowy<span class=\"_ _4\"></span>ch, jak <span class=\"_ _4\"></span>r\u00f3wnie\u017c pozycji ne<span class=\"_ _4\"></span>gocjacyjnej <span class=\"_ _4\"></span>stron.<span class=\"ff2\"> </span></div><div class=\"t m0 x3d h8 y58c ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3d h8 y58d ff3 fs6 fc0 sc0 ls0 ws0\">Cz\u0119\u015b\u0107  produk<span class=\"_ _4\"></span>t\u00f3w  <span class=\"ff2\">Jednos<span class=\"_ _4\"></span>tki  D<span class=\"ff3\">ominu<span class=\"_ _4\"></span>j\u0105cej  (m.in. <span class=\"_ _12\"> </span>kwas  siarkow<span class=\"_ _4\"></span>y, <span class=\"_ _2\"> </span>siarczan  miedzi,  o\u0142\u00f3w  rafin<span class=\"_ _4\"></span>owany) <span class=\"_ _12\"> </span>stanowi\u0105<span class=\"ff2\">  produkty <span class=\"_ _12\"> </span>uboczn<span class=\"_ _4\"></span>e </span></span></span></div><div class=\"t m0 x3d h8 y58e ff3 fs6 fc0 sc0 ls0 ws0\">procesu produkcji miedzi, kt\u00f3re po <span class=\"_ _3\"></span>dalszej przer\u00f3bce, mog\u0105 zosta\u0107 sprzedane klientom zewn\u0119trznym<span class=\"_ _4\"></span>. Decyduj\u0105c si\u0119 <span class=\"_ _3\"></span>na ich <span class=\"_ _3\"></span>prz<span class=\"_ _4\"></span>er\u00f3<span class=\"_ _3\"></span><span class=\"ff2 ls20\">b </span></div><div class=\"t m0 x3d h8 y58f ff3 fs6 fc0 sc0 ls0 ws0\">i <span class=\"_ _f\"></span>sprzeda\u017c, <span class=\"_ _3\"></span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca<span class=\"_ _4\"></span> <span class=\"_ _f\"></span><span class=\"ff2\">nie <span class=\"_ _f\"></span></span>kieruje <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _3\"></span>jedynie <span class=\"_ _f\"></span>potencjalnymi <span class=\"_ _3\"></span>przysz\u0142ymi <span class=\"_ _3\"></span>korzy\u015bciami <span class=\"_ _3\"></span>ekonomicznymi <span class=\"_ _3\"></span>p\u0142yn\u0105cymi <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>takich </div><div class=\"t m0 x3d h8 y590 ff3 fs6 fc0 sc0 ls0 ws0\">kontrakt\u00f3w, ale <span class=\"_ _3\"></span>zwraca <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>\u00f3wnie\u017c uwag\u0119 <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>inne, unikni\u0119te <span class=\"_ _3\"></span>w ten <span class=\"_ _3\"></span>spos\u00f3b <span class=\"_ _3\"></span>koszt<span class=\"_ _4\"></span>y, kt\u00f3<span class=\"_ _3\"></span>re alternatywnie musia\u0142yby <span class=\"_ _3\"></span>zosta\u0107 poniesione <span class=\"_ _3\"></span><span class=\"ff2 ls3b\">w </span></div><div class=\"t m0 x3d h8 y494 ff3 fs6 fc0 sc0 ls0 ws0\">celu utylizacji t<span class=\"_ _4\"></span>ych produkt<span class=\"_ _4\"></span>\u00f3w uboczny<span class=\"ff2\">ch. </span></div><div class=\"t m0 x3d h8 y591 ff3 fs6 fc0 sc0 ls0 ws0\">Pomimo <span class=\"_ _3\"></span>tego, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _f\"></span>obecnie <span class=\"_ _3\"></span>obserwowane, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>czekiwane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>najbli\u017cszym <span class=\"_ _3\"></span>okresie, <span class=\"_ _3\"></span>ceny <span class=\"_ _f\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>kwasu <span class=\"_ _3\"></span>siarkowego, <span class=\"_ _3\"></span>siarczanu <span class=\"_ _3\"></span>miedzi </div><div class=\"t m0 x3d h8 y362 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">o\u0142owiu <span class=\"_ _3\"></span>rafinowan<span class=\"_ _4\"></span>ego <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>pozwalaj\u0105 na <span class=\"_ _3\"></span>osi\u0105ganie <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>tych <span class=\"_ _3\"></span>produktach <span class=\"_ _3\"></span>dodatnich <span class=\"_ _3\"></span>mar\u017c,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>wynik <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>tej <span class=\"_ _3\"></span>dzia\u0142alno\u015bci <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>korzystni<span class=\"_ _4\"></span>ejs<span class=\"_ _3\"></span><span class=\"ff2 ls3c\">zy<span class=\"ls0\"> </span></span></span></div><div class=\"t m0 x3d h8 y592 ff3 fs6 fc0 sc0 ls0 ws0\">w por\u00f3wnaniu <span class=\"_ _4\"></span>do dost\u0119pn<span class=\"_ _4\"></span>ych rozwi\u0105z<span class=\"_ _4\"></span>a\u0144 alternatywnych <span class=\"_ _4\"></span>(np. utyl<span class=\"_ _4\"></span>izacji tych pr<span class=\"_ _4\"></span>odukt\u00f3w ub<span class=\"_ _4\"></span>ocznych).<span class=\"ff2\"> </span></div><div class=\"t m0 x3d h8 y593 ff3 fs6 fc0 sc0 ls0 ws0\">Dlatego <span class=\"_ _3\"></span>te\u017c <span class=\"_ _3\"></span>Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca <span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>ujmuje <span class=\"_ _3\"></span>okre\u015blonych <span class=\"_ _3\"></span>um\u00f3w,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>jako <span class=\"_ _f\"></span>um\u00f3w <span class=\"_ _3\"></span>rodz\u0105cych <span class=\"_ _3\"></span>obci\u0105\u017cenia,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>gdy\u017c <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>szerszej <span class=\"_ _3\"></span>perspekty<span class=\"_ _4\"></span>wie </div><div class=\"t m0 x3d h8 y594 ff3 fs6 fc0 sc0 ls0 ws0\">generuje <span class=\"_ _3\"></span>zy<span class=\"_ _4\"></span>sk <span class=\"_ _3\"></span>na ca\u0142o\u015bci <span class=\"_ _3\"></span>procesu produkcji <span class=\"_ _3\"></span>miedzi, w <span class=\"_ _3\"></span>kt\u00f3rym <span class=\"_ _3\"></span>zagosp<span class=\"_ _4\"></span>odarowywani<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>produkt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>uboczny<span class=\"_ _4\"></span>ch st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi <span class=\"_ _3\"></span>int<span class=\"_ _4\"></span>egraln\u0105 cz\u0119\u015b\u0107 </div><div class=\"t m0 x3d h8 y595 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">wpisuje <span class=\"_ _d\"> </span>si\u0119 <span class=\"_ _c\"> </span>w <span class=\"_ _d\"> </span>dzia\u0142ania <span class=\"_ _d\"> </span>Jednostki <span class=\"_ _c\"> </span>Dominuj\u0105cej <span class=\"_ _c\"> </span>zmierzaj\u0105ce <span class=\"_ _c\"> </span>do <span class=\"_ _d\"> </span>ochrony <span class=\"_ _c\"> </span>\u015bro<span class=\"_ _3\"></span>dowiska <span class=\"_ _c\"> </span>natur<span class=\"_ _4\"></span>alnego <span class=\"_ _c\"> </span>jak <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>minimalizowani<span class=\"_ _4\"></span>a </span></div><div class=\"t m0 x3d h8 y596 ff3 fs6 fc0 sc0 ls0 ws0\">negatywneg<span class=\"_ _4\"></span>o wp\u0142ywu na t<span class=\"_ _4\"></span>o \u015brodowisko na<span class=\"_ _4\"></span> skutek pr<span class=\"_ _4\"></span>owadzonej dzia\u0142alno\u015bci g<span class=\"_ _4\"></span>ospodarczej. <span class=\"ff2\"> </span></div><div class=\"t m0 x3d h8 y597 ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3d h8 y598 ff2 fs6 fc0 sc0 ls0 ws0\">Na  bazie <span class=\"_ _19\"> </span>przeprowadzonych  analiz  <span class=\"ff3\">Jednostka  Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105ca  nie <span class=\"_ _10\"> </span>stwierdzi\u0142a  wyst\u0119powania  na  dzie\u0144  31  grudnia<span class=\"ff2\"> <span class=\"_ _10\"> </span></span>2023  r. <span class=\"_ _10\"> </span>um\u00f3w </span></div><div class=\"t m0 x3d h8 y4f2 ff3 fs6 fc0 sc0 ls0 ws0\">rodz\u0105cych obci\u0105\u017c<span class=\"_ _4\"></span>enia w rozum<span class=\"_ _4\"></span>ieniu MSR 37<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span></div><div class=\"t m0 x3d h8 y599 ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3d h8 y59a ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w42 h4b gs217\"><div class=\"t m0 x5 h18 y5f ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h2c y59b ff1 fsb fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h18 y59c ff7 fs8 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x5 h8 y59d ff4 fs6 fca sc0 ls0 ws0\">Przychody z um<span class=\"_ _4\"></span>\u00f3w z klient<span class=\"_ _4\"></span>ami Grupy Kapi<span class=\"_ _4\"></span>ta\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 w<span class=\"_ _4\"></span>ed\u0142ug as<span class=\"_ _4\"></span>ortymentu<span class=\"ff1\"> </span></div></div><div class=\"c w83 h2a gs218\"><div class=\"t m0 x6 h5 y486 ff1 fs3 fc2 sc0 ls0 ws0\">od 01.01.2023 do 3<span class=\"_ _3\"></span>1.12.2023 </div></div><div class=\"c w88 h9b gs219\"><div class=\"t m0 x3e h5 yf ff4 fs3 fc2 sc0 ls0 ws0\">Pozycje uzgadniaj\u0105c<span class=\"_ _3\"></span>e <span class=\"ff1\"> </span></div><div class=\"t m0 x5b h5 y58 ff1 fs3 fc2 sc0 ls0 ws0\">do danych skonsoli<span class=\"_ _3\"></span>dowanych<span class=\"_ _3\"></span> </div></div><div class=\"c w84 ha4 gs21a\"><div class=\"t m0 x3f h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">KGHM  </div><div class=\"t m0 x9b h5 y56 ff4 fs3 fc2 sc0 ls0 ws0\">Polska Mied\u017a S.A.<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w85 ha4 gs21b\"><div class=\"t m0 x53 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\"> KGHM </div><div class=\"t m0 x26 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">INTERNATIONAL LT<span class=\"_ _3\"></span>D. </div></div><div class=\"c w86 ha4 gs21c\"><div class=\"t m0 x7b h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x1b h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">Sierra Gorda S.C.M<span class=\"_ _3\"></span>.* </div></div><div class=\"c w87 ha4 gs21d\"><div class=\"t m0 x3c h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">Pozosta\u0142e <span class=\"ff1\"> </span></div><div class=\"t m0 xab h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">segmenty </div></div><div class=\"c w8a ha4 gs21e\"><div class=\"t m0 x19 h5 y5a1 ff1 fs3 fc2 sc0 ls0 ws0\">Eliminacja danych <span class=\"_ _3\"></span> </div><div class=\"t m0 x81 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">segmentu  </div><div class=\"t m0 x26 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">Sierra Gorda S.C.M<span class=\"_ _3\"></span>. </div></div><div class=\"c w8b ha4 gs21f\"><div class=\"t m0 x9e h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Korekty </div><div class=\"t m0 x9 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">konsolidacyjne<span class=\"_ _3\"></span> </div></div><div class=\"c w89 ha4 gs220\"><div class=\"t m0 x41 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Dane </div><div class=\"t m0 x5a h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">skonsolidowane<span class=\"_ _3\"></span> </div></div><div class=\"c w5e h2a gs221\"><div class=\"t m0 x11 h5 y486 ff1 fs3 fc2 sc0 ls0 ws0\">Produkty </div></div><div class=\"c w5e hb gs222\"><div class=\"t m0 x11 h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">Mied\u017a<span class=\"ff2\"> </span></div></div><div class=\"c w84 hb gs223\"><div class=\"t m0 x3f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">22 290 </div></div><div class=\"c w85 hb gs224\"><div class=\"t m0 x6e h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">1 409 </div></div><div class=\"c w86 hb gs225\"><div class=\"t m0 x0 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">2 677 </div></div><div class=\"c w87 hb gs226\"><div class=\"t m0 x5 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">10</span> </div></div><div class=\"c w8a hb gs227\"><div class=\"t m0 x1d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">(2 677) </div></div><div class=\"c w8b hb gs228\"><div class=\"t m0 x6e h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 44) </div></div><div class=\"c w89 hb gs229\"><div class=\"t m0 x53 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">23 665 </div></div><div class=\"c w5e h2a gs22a\"><div class=\"t m0 x11 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">Srebro </div></div><div class=\"c w84 h2a gs22b\"><div class=\"t m0 x0 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">4 389 </div></div><div class=\"c w85 h2a gs22c\"><div class=\"t m0 x88 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">34</span> </div></div><div class=\"c w86 h2a gs22d\"><div class=\"t m0 x5 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">72</span> </div></div><div class=\"c w87 h2a gs22e\"><div class=\"t m0 x72 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8a h2a gs22f\"><div class=\"t m0 x2f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 72) </div></div><div class=\"c w8b h2a gs230\"><div class=\"t m0 x72 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w89 h2a gs231\"><div class=\"t m0 x41 h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">4 423<span class=\"ls0\"> </span></div></div><div class=\"c w5e h2a gs232\"><div class=\"t m0 x11 h5 y46 ff3 fs3 fc0 sc0 ls0 ws0\">Z\u0142oto<span class=\"ff2\"> </span></div></div><div class=\"c w84 h2a gs233\"><div class=\"t m0 xa1 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">932</span> </div></div><div class=\"c w85 h2a gs234\"><div class=\"t m0 x5 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">211</span> </div></div><div class=\"c w86 h2a gs235\"><div class=\"t m0 xa1 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">277</span> </div></div><div class=\"c w87 h2a gs236\"><div class=\"t m0 x72 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8a h2a gs237\"><div class=\"t m0 x4b h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">( 277) </div></div><div class=\"c w8b h2a gs238\"><div class=\"t m0 x72 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w89 h2a gs239\"><div class=\"t m0 x41 h5 y46 ff1 fs3 fc0 sc0 ls3 ws0\">1 143<span class=\"ls0\"> </span></div></div><div class=\"c w5e h2a gs23a\"><div class=\"t m0 x11 h5 y46 ff3 fs3 fc0 sc0 ls0 ws0\">Us\u0142ugi<span class=\"ff2\"> </span></div></div><div class=\"c w84 h2a gs23b\"><div class=\"t m0 xa1 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">199</span> </div></div><div class=\"c w85 h2a gs23c\"><div class=\"t m0 x5 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">681</span> </div></div><div class=\"c w86 h2a gs23d\"><div class=\"t m0 x72 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h2a gs23e\"><div class=\"t m0 x0 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">2 711 </div></div><div class=\"c w8a h2a gs23f\"><div class=\"t m0 x63 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h2a gs240\"><div class=\"t m0 x4b h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">(2 070) </div></div><div class=\"c w89 h2a gs241\"><div class=\"t m0 x41 h5 y46 ff1 fs3 fc0 sc0 ls3 ws0\">1 521<span class=\"ls0\"> </span></div></div><div class=\"c w5e h2a gs242\"><div class=\"t m0 x11 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">Energia </div></div><div class=\"c w84 h2a gs243\"><div class=\"t m0 xa1 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">123</span> </div></div><div class=\"c w85 h2a gs244\"><div class=\"t m0 xb3 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h2a gs245\"><div class=\"t m0 x72 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h2a gs246\"><div class=\"t m0 xa1 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">519</span> </div></div><div class=\"c w8a h2a gs247\"><div class=\"t m0 x63 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h2a gs248\"><div class=\"t m0 x2f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 388) </div></div><div class=\"c w89 h2a gs249\"><div class=\"t m0 xd h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">254</span> </div></div><div class=\"c w5e h2a gs24a\"><div class=\"t m0 x11 h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">S\u00f3l<span class=\"ff2\"> </span></div></div><div class=\"c w84 h2a gs24b\"><div class=\"t m0 x5 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">56</span> </div></div><div class=\"c w85 h2a gs24c\"><div class=\"t m0 xb3 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h2a gs24d\"><div class=\"t m0 x72 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h2a gs24e\"><div class=\"t m0 x72 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8a h2a gs24f\"><div class=\"t m0 x63 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h2a gs250\"><div class=\"t m0 x41 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">25** </div></div><div class=\"c w89 h2a gs251\"><div class=\"t m0 x63 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">81</span> </div></div><div class=\"c w5e h38 gs252\"><div class=\"t m0 x11 h5 yfc ff3 fs3 fc0 sc0 ls0 ws0\">\u015arodki strza\u0142owe <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h5 y56 ff3 fs3 fc0 sc0 ls0 ws0\">i materia\u0142y wybu<span class=\"_ _3\"></span>chowe<span class=\"ff2\"> </span></div></div><div class=\"c w84 h38 gs253\"><div class=\"t m0 x72 h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 h38 gs254\"><div class=\"t m0 xb3 h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h38 gs255\"><div class=\"t m0 x72 h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h38 gs256\"><div class=\"t m0 xa1 h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">313</span> </div></div><div class=\"c w8a h38 gs257\"><div class=\"t m0 x63 h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h38 gs258\"><div class=\"t m0 x2f h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">( 152) </div></div><div class=\"c w89 h38 gs259\"><div class=\"t m0 xd h5 y116 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">161</span> </div></div><div class=\"c w5e h38 gs25a\"><div class=\"t m0 x11 h5 yfc ff3 fs3 fc0 sc0 ls0 ws0\">Maszyny g\u00f3rnicze, \u015br<span class=\"_ _3\"></span>odki transportu </div><div class=\"t m0 x11 h5 y56 ff3 fs3 fc0 sc0 ls0 ws0\">i inne typ<span class=\"_ _3\"></span>y maszyn i urz\u0105dze\u0144<span class=\"ff2\"> </span></div></div><div class=\"c w84 h38 gs25b\"><div class=\"t m0 x72 h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 h38 gs25c\"><div class=\"t m0 xb3 h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h38 gs25d\"><div class=\"t m0 x72 h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h38 gs25e\"><div class=\"t m0 xa1 h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">383</span> </div></div><div class=\"c w8a h38 gs25f\"><div class=\"t m0 x63 h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h38 gs260\"><div class=\"t m0 x2f h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">( 331) </div></div><div class=\"c w89 h38 gs261\"><div class=\"t m0 x63 h5 y116 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">52</span> </div></div><div class=\"c w5e hb gs262\"><div class=\"t m0 x11 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">Dodatki do paliw<span class=\"_ _3\"></span> </div></div><div class=\"c w84 hb gs263\"><div class=\"t m0 x72 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 hb gs264\"><div class=\"t m0 xb3 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 hb gs265\"><div class=\"t m0 x72 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 hb gs266\"><div class=\"t m0 xa1 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">103</span> </div></div><div class=\"c w8a hb gs267\"><div class=\"t m0 x63 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b hb gs268\"><div class=\"t m0 x72 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w89 hb gs269\"><div class=\"t m0 xd h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">103</span> </div></div><div class=\"c w5e h2a gs26a\"><div class=\"t m0 x11 h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">O\u0142\u00f3w<span class=\"ff2\"> </span></div></div><div class=\"c w84 h2a gs26b\"><div class=\"t m0 xa1 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">264</span> </div></div><div class=\"c w85 h2a gs26c\"><div class=\"t m0 xb3 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h2a gs26d\"><div class=\"t m0 x72 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h2a gs26e\"><div class=\"t m0 x72 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8a h2a gs26f\"><div class=\"t m0 x63 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h2a gs270\"><div class=\"t m0 x72 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w89 h2a gs271\"><div class=\"t m0 xd h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">264</span> </div></div><div class=\"c w5e h2a gs272\"><div class=\"t m0 x11 h5 y46 ff3 fs3 fc0 sc0 ls0 ws0\">Wyroby z innych met<span class=\"_ _3\"></span>ali nie\u017celaznych<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w84 h2a gs273\"><div class=\"t m0 x72 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 h2a gs274\"><div class=\"t m0 xb3 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h2a gs275\"><div class=\"t m0 x72 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h2a gs276\"><div class=\"t m0 xa1 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">141</span> </div></div><div class=\"c w8a h2a gs277\"><div class=\"t m0 x63 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h2a gs278\"><div class=\"t m0 x9f h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">( 9) </div></div><div class=\"c w89 h2a gs279\"><div class=\"t m0 xd h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">132</span> </div></div><div class=\"c w5e h2a gs27a\"><div class=\"t m0 x11 h5 y46 ff3 fs3 fc0 sc0 ls0 ws0\">Pozosta\u0142e produkty<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w84 h2a gs27b\"><div class=\"t m0 xa1 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">184</span> </div></div><div class=\"c w85 h2a gs27c\"><div class=\"t m0 x5 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">116</span> </div></div><div class=\"c w86 h2a gs27d\"><div class=\"t m0 xa1 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">293</span> </div></div><div class=\"c w87 h2a gs27e\"><div class=\"t m0 xa1 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">883</span> </div></div><div class=\"c w8a h2a gs27f\"><div class=\"t m0 x4b h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">( 293) </div></div><div class=\"c w8b h2a gs280\"><div class=\"t m0 x2f h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">( 572) </div></div><div class=\"c w89 h2a gs281\"><div class=\"t m0 xd h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">611</span> </div></div><div class=\"c w8c h2a gs282\"><div class=\"t m0 x11 h5 y486 ff4 fs3 fc2 sc0 ls0 ws0\">Towary i materia\u0142y<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w5e h2a gs283\"><div class=\"t m0 x11 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">Stal </div></div><div class=\"c w84 h2a gs284\"><div class=\"t m0 x72 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 h2a gs285\"><div class=\"t m0 xb3 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h2a gs286\"><div class=\"t m0 x72 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h2a gs287\"><div class=\"t m0 xa1 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">440</span> </div></div><div class=\"c w8a h2a gs288\"><div class=\"t m0 x63 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h2a gs289\"><div class=\"t m0 x6e h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 73) </div></div><div class=\"c w89 h2a gs28a\"><div class=\"t m0 xd h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">367</span> </div></div><div class=\"c w5e h2a gs28b\"><div class=\"t m0 x11 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">Ropa naftowa i jej poc<span class=\"_ _3\"></span>hodne </div></div><div class=\"c w84 h2a gs28c\"><div class=\"t m0 x72 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 h2a gs28d\"><div class=\"t m0 xb3 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h2a gs28e\"><div class=\"t m0 x72 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h2a gs28f\"><div class=\"t m0 xa1 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">435</span> </div></div><div class=\"c w8a h2a gs290\"><div class=\"t m0 x63 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h2a gs291\"><div class=\"t m0 x2f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 361) </div></div><div class=\"c w89 h2a gs292\"><div class=\"t m0 x63 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">74</span> </div></div><div class=\"c w5e h2a gs293\"><div class=\"t m0 x11 h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">S\u00f3l<span class=\"ff2\"> </span></div></div><div class=\"c w84 h2a gs294\"><div class=\"t m0 x72 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 h2a gs295\"><div class=\"t m0 xb3 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h2a gs296\"><div class=\"t m0 x72 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h2a gs297\"><div class=\"t m0 x5 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">81</span> </div></div><div class=\"c w8a h2a gs298\"><div class=\"t m0 x63 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h2a gs299\"><div class=\"t m0 x70 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">(81)** </div></div><div class=\"c w89 h2a gs29a\"><div class=\"t m0 x7b h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5e hb gs29b\"><div class=\"t m0 x11 h5 y46 ff3 fs3 fc0 sc0 ls0 ws0\">Pozosta\u0142e towary i m<span class=\"_ _3\"></span>ateria\u0142y<span class=\"ff2\"> </span></div></div><div class=\"c w84 hb gs29c\"><div class=\"t m0 xa1 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">647</span> </div></div><div class=\"c w85 hb gs29d\"><div class=\"t m0 xb3 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 hb gs29e\"><div class=\"t m0 x72 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 hb gs29f\"><div class=\"t m0 x0 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">6 566 </div></div><div class=\"c w8a hb gs2a0\"><div class=\"t m0 x63 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b hb gs2a1\"><div class=\"t m0 x4b h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">(6 597) </div></div><div class=\"c w89 hb gs2a2\"><div class=\"t m0 xd h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">616</span> </div></div><div class=\"c w5e h2a gs2a3\"><div class=\"t m0 x11 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w84 h2a gs2a4\"><div class=\"t m0 x3f h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\">29 084 </div></div><div class=\"c w85 h2a gs2a5\"><div class=\"t m0 xa1 h5 y46 ff1 fs3 fc0 sc0 ls3 ws0\">2 451<span class=\"ls0\"> </span></div></div><div class=\"c w86 h2a gs2a6\"><div class=\"t m0 x0 h5 y46 ff1 fs3 fc0 sc0 ls3 ws0\">3 319<span class=\"ls0\"> </span></div></div><div class=\"c w87 h2a gs2a7\"><div class=\"t m0 x3f h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\">12 585 </div></div><div class=\"c w8a h2a gs2a8\"><div class=\"t m0 x1d h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\">(3 319) </div></div><div class=\"c w8b h2a gs2a9\"><div class=\"t m0 x1d h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\">(10 653) </div></div><div class=\"c w89 h2a gs2aa\"><div class=\"t m0 x53 h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\">33 467 </div></div><div class=\"c w42 h4b gs217\"><div class=\"t m0 x5 h16 y5b6 ff5 fs4 fc0 sc0 ls0 ws0\">* 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.<span class=\"ff6\"> </span></div><div class=\"t m0 x5 h16 y5b7 ff6 fs4 fc0 sc0 ls0 ws0\">** W tym: 81 mln PLN - reklasyfikacja z <span class=\"ff5\">przychod\u00f3w ze sprzeda\u017cy towar\u00f3w i materia\u0142\u00f3w do przychod\u00f3w ze sprzeda\u017cy produkt\u00f3w.</span> </div><div class=\"t m0 x5 ha5 y5b8 ff16 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w83 h44 gs2ac\"><div class=\"t m0 x6 h5 yf7 ff1 fs3 fc2 sc0 ls0 ws0\">od 01.01.2022 do 3<span class=\"_ _3\"></span>1.12.2022 </div></div><div class=\"c w88 h9b gs2ad\"><div class=\"t m0 x3e h5 yf ff4 fs3 fc2 sc0 ls0 ws0\">Pozycje uzgadniaj\u0105c<span class=\"_ _3\"></span>e <span class=\"ff1\"> </span></div><div class=\"t m0 x5b h5 y172 ff1 fs3 fc2 sc0 ls0 ws0\">do danych skonsoli<span class=\"_ _3\"></span>dowanych<span class=\"_ _3\"></span> </div></div><div class=\"c w84 ha4 gs2ae\"><div class=\"t m0 x3f h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">KGHM  </div><div class=\"t m0 x9b h5 y56 ff4 fs3 fc2 sc0 ls0 ws0\">Polska Mied\u017a S.A.<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w85 ha4 gs2af\"><div class=\"t m0 x53 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\"> KGHM </div><div class=\"t m0 x26 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">INTERNATIONAL LT<span class=\"_ _3\"></span>D. </div></div><div class=\"c w86 ha4 gs2b0\"><div class=\"t m0 x7b h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x1b h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">Sierra Gorda S.C.M<span class=\"_ _3\"></span>.* </div></div><div class=\"c w87 ha4 gs2b1\"><div class=\"t m0 x3c h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">Pozosta\u0142e <span class=\"ff1\"> </span></div><div class=\"t m0 xab h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">segmenty </div></div><div class=\"c w8a ha4 gs2b2\"><div class=\"t m0 x19 h5 y5a1 ff1 fs3 fc2 sc0 ls0 ws0\">Eliminacja danych <span class=\"_ _3\"></span> </div><div class=\"t m0 x81 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">segmentu  </div><div class=\"t m0 x26 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">Sierra Gorda S.C.M<span class=\"_ _3\"></span>. </div></div><div class=\"c w8b ha4 gs2b3\"><div class=\"t m0 x9e h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Korekty </div><div class=\"t m0 x9 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">konsolidacyjne<span class=\"_ _3\"></span> </div></div><div class=\"c w89 ha4 gs2b4\"><div class=\"t m0 x41 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Dane </div><div class=\"t m0 x5a h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">skonsolidowane<span class=\"_ _3\"></span> </div></div><div class=\"c w5e h2a gs2b5\"><div class=\"t m0 x11 h5 y486 ff1 fs3 fc2 sc0 ls0 ws0\">Produkty </div></div><div class=\"c w5e h44 gs2b6\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Mied\u017a<span class=\"ff2\"> </span></div></div><div class=\"c w84 h44 gs2b7\"><div class=\"t m0 x3f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">22 207 </div></div><div class=\"c w85 h44 gs2b8\"><div class=\"t m0 x6e h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">2 015 </div></div><div class=\"c w86 h44 gs2b9\"><div class=\"t m0 x0 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">3 248 </div></div><div class=\"c w87 h44 gs2ba\"><div class=\"t m0 x5 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">10</span> </div></div><div class=\"c w8a h44 gs2bb\"><div class=\"t m0 x1d h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">(3 248) </div></div><div class=\"c w8b h44 gs2bc\"><div class=\"t m0 x6e h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 51) </div></div><div class=\"c w89 h44 gs2bd\"><div class=\"t m0 x53 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">24 181 </div></div><div class=\"c w5e ha6 gs2be\"><div class=\"t m0 x11 h5 y5c0 ff2 fs3 fc0 sc0 ls0 ws0\">Srebro </div></div><div class=\"c w84 ha6 gs2bf\"><div class=\"t m0 x0 h5 y5c0 ff2 fs3 fc0 sc0 ls0 ws0\">4 341 </div></div><div class=\"c w85 ha6 gs2c0\"><div class=\"t m0 x88 h5 y5c0 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">30</span> </div></div><div class=\"c w86 ha6 gs2c1\"><div class=\"t m0 x5 h5 y5c0 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">82</span> </div></div><div class=\"c w87 ha6 gs2c2\"><div class=\"t m0 x72 h5 y5c0 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8a ha6 gs2c3\"><div class=\"t m0 x2f h5 y5c0 ff2 fs3 fc0 sc0 ls0 ws0\">( 82) </div></div><div class=\"c w8b ha6 gs2c4\"><div class=\"t m0 x72 h5 y5c0 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w89 ha6 gs2c5\"><div class=\"t m0 x41 h5 y5c0 ff1 fs3 fc0 sc0 ls3 ws0\">4 371<span class=\"ls0\"> </span></div></div><div class=\"c w5e h44 gs2c6\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Z\u0142oto<span class=\"ff2\"> </span></div></div><div class=\"c w84 h44 gs2c7\"><div class=\"t m0 xa1 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">649</span> </div></div><div class=\"c w85 h44 gs2c8\"><div class=\"t m0 x5 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">313</span> </div></div><div class=\"c w86 h44 gs2c9\"><div class=\"t m0 xa1 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">269</span> </div></div><div class=\"c w87 h44 gs2ca\"><div class=\"t m0 x72 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8a h44 gs2cb\"><div class=\"t m0 x4b h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 269) </div></div><div class=\"c w8b h44 gs2cc\"><div class=\"t m0 x72 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w89 h44 gs2cd\"><div class=\"t m0 xd h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">962</span> </div></div><div class=\"c w5e h44 gs2ce\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Us\u0142ugi<span class=\"ff2\"> </span></div></div><div class=\"c w84 h44 gs2cf\"><div class=\"t m0 xa1 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">174</span> </div></div><div class=\"c w85 h44 gs2d0\"><div class=\"t m0 x5 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">595</span> </div></div><div class=\"c w86 h44 gs2d1\"><div class=\"t m0 x72 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h44 gs2d2\"><div class=\"t m0 x0 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">2 307 </div></div><div class=\"c w8a h44 gs2d3\"><div class=\"t m0 x63 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h44 gs2d4\"><div class=\"t m0 x4b h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">(1 745) </div></div><div class=\"c w89 h44 gs2d5\"><div class=\"t m0 x41 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">1 331<span class=\"ls0\"> </span></div></div><div class=\"c w5e h44 gs2d6\"><div class=\"t m0 x11 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">Energia </div></div><div class=\"c w84 h44 gs2d7\"><div class=\"t m0 x5 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">35</span> </div></div><div class=\"c w85 h44 gs2d8\"><div class=\"t m0 xb3 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h44 gs2d9\"><div class=\"t m0 x72 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h44 gs2da\"><div class=\"t m0 xa1 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">358</span> </div></div><div class=\"c w8a h44 gs2db\"><div class=\"t m0 x63 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h44 gs2dc\"><div class=\"t m0 x2f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 212) </div></div><div class=\"c w89 h44 gs2dd\"><div class=\"t m0 xd h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">181</span> </div></div><div class=\"c w5e h12 gs2de\"><div class=\"t m0 x11 h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">S\u00f3l<span class=\"ff2\"> </span></div></div><div class=\"c w84 h12 gs2df\"><div class=\"t m0 x5 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">36</span> </div></div><div class=\"c w85 h12 gs2e0\"><div class=\"t m0 xb3 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h12 gs2e1\"><div class=\"t m0 x72 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h12 gs2e2\"><div class=\"t m0 x72 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8a h12 gs2e3\"><div class=\"t m0 x63 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h12 gs2e4\"><div class=\"t m0 x41 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">23** </div></div><div class=\"c w89 h12 gs2e5\"><div class=\"t m0 x63 h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">59</span> </div></div><div class=\"c w5e h38 gs2e6\"><div class=\"t m0 x11 h5 yfc ff3 fs3 fc0 sc0 ls0 ws0\">\u015arodki strza\u0142owe <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h5 y56 ff3 fs3 fc0 sc0 ls0 ws0\">i materia\u0142y wybu<span class=\"_ _3\"></span>chowe<span class=\"ff2\"> </span></div></div><div class=\"c w84 h38 gs2e7\"><div class=\"t m0 x72 h5 y138 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 h38 gs2e8\"><div class=\"t m0 xb3 h5 y138 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h38 gs2e9\"><div class=\"t m0 x72 h5 y138 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h38 gs2ea\"><div class=\"t m0 xa1 h5 y138 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">300</span> </div></div><div class=\"c w8a h38 gs2eb\"><div class=\"t m0 x63 h5 y138 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h38 gs2ec\"><div class=\"t m0 x2f h5 y138 ff2 fs3 fc0 sc0 ls0 ws0\">( 151) </div></div><div class=\"c w89 h38 gs2ed\"><div class=\"t m0 xd h5 y138 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">149</span> </div></div><div class=\"c w5e h38 gs2ee\"><div class=\"t m0 x11 h5 yfc ff3 fs3 fc0 sc0 ls0 ws0\">Maszyny g\u00f3rnicze, \u015br<span class=\"_ _3\"></span>odki transportu </div><div class=\"t m0 x11 h5 y56 ff3 fs3 fc0 sc0 ls0 ws0\">i inne typ<span class=\"_ _3\"></span>y maszyn i urz\u0105dze\u0144<span class=\"ff2\"> </span></div></div><div class=\"c w84 h38 gs2ef\"><div class=\"t m0 x72 h5 y138 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 h38 gs2f0\"><div class=\"t m0 xb3 h5 y138 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h38 gs2f1\"><div class=\"t m0 x72 h5 y138 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h38 gs2f2\"><div class=\"t m0 xa1 h5 y138 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">315</span> </div></div><div class=\"c w8a h38 gs2f3\"><div class=\"t m0 x63 h5 y138 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h38 gs2f4\"><div class=\"t m0 x2f h5 y138 ff2 fs3 fc0 sc0 ls0 ws0\">( 271) </div></div><div class=\"c w89 h38 gs2f5\"><div class=\"t m0 x63 h5 y138 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">44</span> </div></div><div class=\"c w5e h12 gs2f6\"><div class=\"t m0 x11 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">Dodatki do paliw<span class=\"_ _3\"></span> </div></div><div class=\"c w84 h12 gs2f7\"><div class=\"t m0 x72 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 h12 gs2f8\"><div class=\"t m0 xb3 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h12 gs2f9\"><div class=\"t m0 x72 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h12 gs2fa\"><div class=\"t m0 xa1 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">159</span> </div></div><div class=\"c w8a h12 gs2fb\"><div class=\"t m0 x63 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h12 gs2fc\"><div class=\"t m0 x72 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w89 h12 gs2fd\"><div class=\"t m0 xd h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">159</span> </div></div><div class=\"c w5e ha7 gs2fe\"><div class=\"t m0 x11 h5 y5ca ff3 fs3 fc0 sc0 ls0 ws0\">O\u0142\u00f3w<span class=\"ff2\"> </span></div></div><div class=\"c w84 ha7 gs2ff\"><div class=\"t m0 xa1 h5 y5ca ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">295</span> </div></div><div class=\"c w85 ha7 gs300\"><div class=\"t m0 xb3 h5 y5ca ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 ha7 gs301\"><div class=\"t m0 x72 h5 y5ca ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 ha7 gs302\"><div class=\"t m0 x72 h5 y5ca ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8a ha7 gs303\"><div class=\"t m0 x63 h5 y5ca ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b ha7 gs304\"><div class=\"t m0 x72 h5 y5ca ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w89 ha7 gs305\"><div class=\"t m0 xd h5 y5ca ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">295</span> </div></div><div class=\"c w5e h12 gs306\"><div class=\"t m0 x11 h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">Wyroby z innych met<span class=\"_ _3\"></span>ali nie\u017celaznych<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w84 h12 gs307\"><div class=\"t m0 x72 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 h12 gs308\"><div class=\"t m0 xb3 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h12 gs309\"><div class=\"t m0 x72 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h12 gs30a\"><div class=\"t m0 xa1 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">179</span> </div></div><div class=\"c w8a h12 gs30b\"><div class=\"t m0 x63 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h12 gs30c\"><div class=\"t m0 x9f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 4) </div></div><div class=\"c w89 h12 gs30d\"><div class=\"t m0 xd h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">175</span> </div></div><div class=\"c w5e h44 gs30e\"><div class=\"t m0 x11 h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">Pozosta\u0142e produkty<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w84 h44 gs30f\"><div class=\"t m0 xa1 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">325</span> </div></div><div class=\"c w85 h44 gs310\"><div class=\"t m0 x5 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">264</span> </div></div><div class=\"c w86 h44 gs311\"><div class=\"t m0 xa1 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">375</span> </div></div><div class=\"c w87 h44 gs312\"><div class=\"t m0 xa1 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">797</span> </div></div><div class=\"c w8a h44 gs313\"><div class=\"t m0 x4b h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 375) </div></div><div class=\"c w8b h44 gs314\"><div class=\"t m0 x2f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 480) </div></div><div class=\"c w89 h44 gs315\"><div class=\"t m0 xd h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">906</span> </div></div><div class=\"c w8c h2a gs316\"><div class=\"t m0 x11 h5 y46 ff4 fs3 fc2 sc0 ls0 ws0\">Towary i materia\u0142y<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w5e h12 gs317\"><div class=\"t m0 x11 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">Stal </div></div><div class=\"c w84 h12 gs318\"><div class=\"t m0 x72 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 h12 gs319\"><div class=\"t m0 xb3 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h12 gs31a\"><div class=\"t m0 x72 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h12 gs31b\"><div class=\"t m0 xa1 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">623</span> </div></div><div class=\"c w8a h12 gs31c\"><div class=\"t m0 x63 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h12 gs31d\"><div class=\"t m0 x2f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 142) </div></div><div class=\"c w89 h12 gs31e\"><div class=\"t m0 xd h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">481</span> </div></div><div class=\"c w5e h44 gs31f\"><div class=\"t m0 x11 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">Ropa naftowa i jej poc<span class=\"_ _3\"></span>hodne </div></div><div class=\"c w84 h44 gs320\"><div class=\"t m0 x72 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 h44 gs321\"><div class=\"t m0 xb3 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h44 gs322\"><div class=\"t m0 x72 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h44 gs323\"><div class=\"t m0 xa1 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">528</span> </div></div><div class=\"c w8a h44 gs324\"><div class=\"t m0 x63 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h44 gs325\"><div class=\"t m0 x2f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 431) </div></div><div class=\"c w89 h44 gs326\"><div class=\"t m0 x63 h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">97</span> </div></div><div class=\"c w5e h44 gs327\"><div class=\"t m0 x11 h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">S\u00f3l<span class=\"ff2\"> </span></div></div><div class=\"c w84 h44 gs328\"><div class=\"t m0 x72 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 h44 gs329\"><div class=\"t m0 xb3 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h44 gs32a\"><div class=\"t m0 x72 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h44 gs32b\"><div class=\"t m0 x5 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">59</span> </div></div><div class=\"c w8a h44 gs32c\"><div class=\"t m0 x63 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h44 gs32d\"><div class=\"t m0 x70 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">(59)** </div></div><div class=\"c w89 h44 gs32e\"><div class=\"t m0 x7b h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5e h44 gs32f\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Pozosta\u0142e towary i m<span class=\"_ _3\"></span>ateria\u0142y<span class=\"ff2\"> </span></div></div><div class=\"c w84 h44 gs330\"><div class=\"t m0 xa1 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">367</span> </div></div><div class=\"c w85 h44 gs331\"><div class=\"t m0 xb3 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h44 gs332\"><div class=\"t m0 x72 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h44 gs333\"><div class=\"t m0 x0 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">7 254 </div></div><div class=\"c w8a h44 gs334\"><div class=\"t m0 x63 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h44 gs335\"><div class=\"t m0 x4b h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">(7 165) </div></div><div class=\"c w89 h44 gs336\"><div class=\"t m0 xd h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">456</span> </div></div><div class=\"c w5e h44 gs337\"><div class=\"t m0 x11 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w84 h44 gs338\"><div class=\"t m0 x3f h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">28 429 </div></div><div class=\"c w85 h44 gs339\"><div class=\"t m0 xa1 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">3 217<span class=\"ls0\"> </span></div></div><div class=\"c w86 h44 gs33a\"><div class=\"t m0 x0 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">3 974<span class=\"ls0\"> </span></div></div><div class=\"c w87 h44 gs33b\"><div class=\"t m0 x3f h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">12 889 </div></div><div class=\"c w8a h44 gs33c\"><div class=\"t m0 x1d h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(3 974) </div></div><div class=\"c w8b h44 gs33d\"><div class=\"t m0 x1d h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(10 688) </div></div><div class=\"c w89 h44 gs33e\"><div class=\"t m0 x53 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">33 847 </div></div><div class=\"c w42 h4b gs33f\"><div class=\"t m0 x5 h16 y5d4 ff5 fs4 fc0 sc0 ls0 ws0\">* 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.<span class=\"ff6\"> </span></div><div class=\"t m0 x5 h16 y5d5 ff6 fs4 fc0 sc0 ls0 ws0\">** W tym: 59 mln PLN - <span class=\"ff5\">reklasyfikacja z przychod\u00f3w ze sprzeda\u017cy towar\u00f3w i materia\u0142\u00f3w do przychod\u00f3w ze sprzeda\u017cy produkt\u00f3w.</span> </div></div><div class=\"c w42 h4b gs341\"><div class=\"t m0 x5 h18 y5f ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y5d6 ff1 fs6 fc2 sc0 ls0 ws0\">Nota 2.4 <span class=\"ff4\">Przych<span class=\"_ _4\"></span>ody z um\u00f3w z <span class=\"_ _4\"></span>klientami Grupy <span class=\"_ _4\"></span>Kapit<span class=\"_ _4\"></span>a\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 w<span class=\"_ _4\"></span>ed\u0142ug kateg<span class=\"_ _4\"></span>orii<span class=\"ff1\"> </span></span></div></div><div class=\"c w8f h12 gs342\"><div class=\"t m0 xb5 h5 y179 ff1 fs3 fc2 sc0 ls0 ws0\">od 01.01.2023 do 3<span class=\"_ _3\"></span>1.12.2023 </div></div><div class=\"c w92 h37 gs343\"><div class=\"t m0 x68 h5 yf ff4 fs3 fc2 sc0 ls0 ws0\">Pozycje uzgadniaj\u0105c<span class=\"_ _3\"></span>e <span class=\"ff1\"> </span></div><div class=\"t m0 x4a h5 y58 ff1 fs3 fc2 sc0 ls0 ws0\">do danych skonsoli<span class=\"_ _3\"></span>dowanych<span class=\"_ _3\"></span> </div></div><div class=\"c w90 h74 gs344\"><div class=\"t m0 x3d h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">KGHM  </div><div class=\"t m0 x19 h5 y56 ff4 fs3 fc2 sc0 ls0 ws0\">Polska Mied\u017a S.A.<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w90 h74 gs345\"><div class=\"t m0 x3c h5 y5db ff1 fs3 fc2 sc0 ls0 ws0\"> KGHM </div><div class=\"t m0 x16 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">INTERNATIONAL </div><div class=\"t m0 x6d h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">LTD. </div></div><div class=\"c w91 h74 gs346\"><div class=\"t m0 x5 h5 y5db ff1 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x9 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Sierra Gorda </div><div class=\"t m0 xab h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">S.C.M.* </div></div><div class=\"c w90 h74 gs347\"><div class=\"t m0 x68 h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">Pozosta\u0142e <span class=\"ff1\"> </span></div><div class=\"t m0 x68 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">segmenty </div></div><div class=\"c w91 h74 gs348\"><div class=\"t m0 x17 h5 y2ca ff1 fs3 fc2 sc0 ls0 ws0\">Eliminacja </div><div class=\"t m0 x3e h5 y5db ff1 fs3 fc2 sc0 ls0 ws0\"> danych  </div><div class=\"t m0 x22 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">segmentu  </div><div class=\"t m0 x25 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">Sierra Gorda S.C.<span class=\"_ _3\"></span>M. </div></div><div class=\"c w90 h74 gs349\"><div class=\"t m0 x24 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Korekty </div><div class=\"t m0 x9c h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">konsolidacyjne<span class=\"_ _3\"></span> </div></div><div class=\"c w75 h74 gs34a\"><div class=\"t m0 x1d h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Dane </div><div class=\"t m0 x67 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">skonsolidowane<span class=\"_ _3\"></span> </div></div><div class=\"c w8d h44 gs34b\"><div class=\"t m0 x11 h5 yf7 ff4 fs3 fc2 sc0 ls0 ws0\">Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em<span class=\"_ _3\"></span><span class=\"ff1\">, z tego: </span></div></div><div class=\"c w90 h44 gs34c\"><div class=\"t m0 x3d h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">29 084 </div></div><div class=\"c w90 h44 gs34d\"><div class=\"t m0 x1d h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">2 451<span class=\"ls0\"> </span></div></div><div class=\"c w91 h44 gs34e\"><div class=\"t m0 x1d h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">3 319<span class=\"ls0\"> </span></div></div><div class=\"c w90 h44 gs34f\"><div class=\"t m0 x3d h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">12 585 </div></div><div class=\"c w91 h44 gs350\"><div class=\"t m0 x1c h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(3 319) </div></div><div class=\"c w90 h44 gs351\"><div class=\"t m0 x3e h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(10 653) </div></div><div class=\"c w75 h44 gs352\"><div class=\"t m0 x3d h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">33 467 </div></div><div class=\"c w8d ha8 gs353\"><div class=\"t m0 x1b h5 y5db ff3 fs3 fc0 sc0 ls0 ws0\">Przychody z um\u00f3w sp<span class=\"_ _3\"></span>rzeda\u017cy, dla kt\u00f3rych c<span class=\"_ _3\"></span>ena jest </div><div class=\"t m0 x1b h5 yfc ff3 fs3 fc0 sc0 ls0 ws0\">ustalana po dni<span class=\"_ _3\"></span>u uj\u0119cia sprzeda\u017cy w ks<span class=\"_ _3\"></span>i\u0119gach (formu<span class=\"_ _3\"></span>\u0142a </div><div class=\"t m0 x1b h5 y10 ff2 fs3 fc0 sc0 ls0 ws0\">cenowa M+**) z te<span class=\"_ _3\"></span>go: </div></div><div class=\"c w90 ha8 gs354\"><div class=\"t m0 x3d h5 yfc ff2 fs3 fc0 sc0 ls0 ws0\">20 681 </div></div><div class=\"c w90 ha8 gs355\"><div class=\"t m0 x1d h5 yfc ff2 fs3 fc0 sc0 ls0 ws0\">1 771 </div></div><div class=\"c w91 ha8 gs356\"><div class=\"t m0 x1d h5 yfc ff2 fs3 fc0 sc0 ls0 ws0\">3 307 </div></div><div class=\"c w90 ha8 gs357\"><div class=\"t m0 x4b h5 yfc ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">169</span> </div></div><div class=\"c w91 ha8 gs358\"><div class=\"t m0 x3d h5 yfc ff2 fs3 fc0 sc0 ls0 ws0\">(3 307) </div></div><div class=\"c w90 ha8 gs359\"><div class=\"t m0 x1d h5 yfc ff2 fs3 fc0 sc0 ls0 ws0\">( 141) </div></div><div class=\"c w75 ha8 gs35a\"><div class=\"t m0 x3d h5 yfc ff1 fs3 fc0 sc0 ls0 ws0\">22 480 </div></div><div class=\"c w8d h44 gs35b\"><div class=\"t m0 xbb h5 y179 ff2 fs3 fc0 sc0 ls3d ws0\">   <span class=\"ls0\">rozliczone </span></div></div><div class=\"c w90 h44 gs35c\"><div class=\"t m0 x3d h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">20 294 </div></div><div class=\"c w90 h44 gs35d\"><div class=\"t m0 x4b h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">975</span> </div></div><div class=\"c w91 h44 gs35e\"><div class=\"t m0 x1d h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">1 621 </div></div><div class=\"c w90 h44 gs35f\"><div class=\"t m0 x4b h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">167</span> </div></div><div class=\"c w91 h44 gs360\"><div class=\"t m0 x3d h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">(1 621) </div></div><div class=\"c w90 h44 gs361\"><div class=\"t m0 x1d h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 139) </div></div><div class=\"c w75 h44 gs362\"><div class=\"t m0 x3d h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">21 297 </div></div><div class=\"c w8d h2a gs363\"><div class=\"t m0 xbb h5 y46 ff2 fs3 fc0 sc0 ls3d ws0\">   <span class=\"ls0\">nierozlic<span class=\"_ _3\"></span>zone </span></div></div><div class=\"c w90 h2a gs364\"><div class=\"t m0 x4b h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">387</span> </div></div><div class=\"c w90 h2a gs365\"><div class=\"t m0 x4b h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">796</span> </div></div><div class=\"c w91 h2a gs366\"><div class=\"t m0 x1d h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">1 686 </div></div><div class=\"c w90 h2a gs367\"><div class=\"t m0 x41 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w91 h2a gs368\"><div class=\"t m0 x3d h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">(1 686) </div></div><div class=\"c w90 h2a gs369\"><div class=\"t m0 x53 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">( 2) </div></div><div class=\"c w75 h2a gs36a\"><div class=\"t m0 x1d h5 y46 ff1 fs3 fc0 sc0 ls3 ws0\">1 183<span class=\"ls0\"> </span></div></div><div class=\"c w8d h9b gs36b\"><div class=\"t m0 x1b h5 yf ff3 fs3 fc0 sc0 ls0 ws0\">Przychody z tytu\u0142u re<span class=\"_ _3\"></span>alizacji kontrakt\u00f3w </div><div class=\"t m0 x1b h5 y58 ff3 fs3 fc0 sc0 ls0 ws0\">d\u0142ugotermi<span class=\"_ _3\"></span>nowych dotycz\u0105cych budowy <span class=\"_ _3\"></span>kopal\u0144<span class=\"ff2\"> </span></div></div><div class=\"c w90 h9b gs36c\"><div class=\"t m0 xd h5 y44 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w90 h9b gs36d\"><div class=\"t m0 x4b h5 y44 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">642</span> </div></div><div class=\"c w91 h9b gs36e\"><div class=\"t m0 xd h5 y44 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w90 h9b gs36f\"><div class=\"t m0 x4b h5 y44 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">166</span> </div></div><div class=\"c w91 h9b gs370\"><div class=\"t m0 xd h5 y44 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w90 h9b gs371\"><div class=\"t m0 x1d h5 y44 ff2 fs3 fc0 sc0 ls0 ws0\">( 128) </div></div><div class=\"c w75 h9b gs372\"><div class=\"t m0 x4b h5 y44 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">680</span> </div></div><div class=\"c w8d h2a gs373\"><div class=\"t m0 x1b h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">Przychody z pozost<span class=\"_ _3\"></span>a\u0142ych um\u00f3w sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w90 h2a gs374\"><div class=\"t m0 x1d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">8 403 </div></div><div class=\"c w90 h2a gs375\"><div class=\"t m0 x53 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">38</span> </div></div><div class=\"c w91 h2a gs376\"><div class=\"t m0 x53 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">12</span> </div></div><div class=\"c w90 h2a gs377\"><div class=\"t m0 x3d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">12 250 </div></div><div class=\"c w91 h2a gs378\"><div class=\"t m0 x4b h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 12) </div></div><div class=\"c w90 h2a gs379\"><div class=\"t m0 x1f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">(10 384) </div></div><div class=\"c w75 h2a gs37a\"><div class=\"t m0 x3d h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">10 307 </div></div><div class=\"c w8d h2a gs37b\"><div class=\"t m0 x11 h5 y486 ff4 fs3 fc2 sc0 ls0 ws0\">Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em, z tego:<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w90 h2a gs37c\"><div class=\"t m0 x3d h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">29 084 </div></div><div class=\"c w90 h2a gs37d\"><div class=\"t m0 x1d h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">2 451<span class=\"ls0\"> </span></div></div><div class=\"c w91 h2a gs37e\"><div class=\"t m0 x1d h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">3 319<span class=\"ls0\"> </span></div></div><div class=\"c w90 h2a gs37f\"><div class=\"t m0 x3d h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">12 585 </div></div><div class=\"c w91 h2a gs380\"><div class=\"t m0 x1c h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">(3 <span class=\"ls3\">319)</span> </div></div><div class=\"c w90 h2a gs381\"><div class=\"t m0 x3e h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">(10 653) </div></div><div class=\"c w75 h2a gs382\"><div class=\"t m0 x3d h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">33 467 </div></div><div class=\"c w8d hb gs383\"><div class=\"t m0 x11 h5 y486 ff2 fs3 fc0 sc0 ls3d ws0\">   <span class=\"ff3 ls0\">obj\u0119te f<span class=\"_ _3\"></span>aktoringiem wierzyteln<span class=\"_ _3\"></span>o\u015bciowy<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span></div></div><div class=\"c w90 hb gs384\"><div class=\"t m0 x1d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">8 852 </div></div><div class=\"c w90 hb gs385\"><div class=\"t m0 xd h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w91 hb gs386\"><div class=\"t m0 xd h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w90 hb gs387\"><div class=\"t m0 x4b h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">246</span> </div></div><div class=\"c w91 hb gs388\"><div class=\"t m0 xd h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w90 hb gs389\"><div class=\"t m0 x1d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 246) </div></div><div class=\"c w75 hb gs38a\"><div class=\"t m0 x1d h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">8 852<span class=\"ls0\"> </span></div></div><div class=\"c w8d h2a gs38b\"><div class=\"t m0 x11 h5 y46 ff2 fs3 fc0 sc0 ls3d ws0\">   <span class=\"ff3 ls0\">nieobj\u0119<span class=\"_ _3\"></span>te faktoringiem wierzyteln<span class=\"_ _3\"></span>o\u015bciowym<span class=\"ff2\"> </span></span></div></div><div class=\"c w90 h2a gs38c\"><div class=\"t m0 x3d h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">20 232 </div></div><div class=\"c w90 h2a gs38d\"><div class=\"t m0 x1d h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">2 451 </div></div><div class=\"c w91 h2a gs38e\"><div class=\"t m0 x1d h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">3 319 </div></div><div class=\"c w90 h2a gs38f\"><div class=\"t m0 x3d h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">12 339 </div></div><div class=\"c w91 h2a gs390\"><div class=\"t m0 x3d h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">(3 319) </div></div><div class=\"c w90 h2a gs391\"><div class=\"t m0 x1f h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">(10 407) </div></div><div class=\"c w75 h2a gs392\"><div class=\"t m0 x3d h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\">24 615 </div></div><div class=\"c w93 haa gs393\"><div class=\"t m0 x11 h16 y104 ff5 fs4 fc0 sc0 ls0 ws0\">* 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.<span class=\"ff6\"> </span></div><div class=\"t m0 x11 h16 y5e5 ff5 fs4 fc0 sc0 ls0 ws0\">** formu\u0142a cenowa M+ oznacza, \u017ce dla poszczeg\u00f3lnych transakcji sprzeda\u017cy produkt\u00f3w miedzi i srebra, ostateczna cena sprzeda\u017cy<span class=\"ff6\"> </span>je<span class=\"_ _3\"></span>st ust<span class=\"_ _4\"></span>alana po dniu uj\u0119cia sprzeda\u017cy, w oparciu np. o \u015bredni\u0105 z notowa\u0144 gie\u0142dowych danego metalu z miesi\u0105ca sprzeda\u017cy lub z miesi\u0105ca </div><div class=\"t m0 x11 h16 y5e6 ff5 fs4 fc0 sc0 ls0 ws0\">nast\u0119puj\u0105cego po miesi\u0105cu sprzeda\u017cy.<span class=\"ff6\"> </span></div></div><div class=\"c w90 hab gs394\"><div class=\"t m0 x16 h5 y6b ff1 fs3 fca sc0 ls0 ws0\">od 01.01.2023 <span class=\"_ _3\"></span> </div><div class=\"t m0 x16 h5 y10 ff1 fs3 fca sc0 ls0 ws0\">do 31.12.2023<span class=\"_ _3\"></span> </div></div><div class=\"c w90 hab gs395\"><div class=\"t m0 x16 h5 y6b ff1 fs3 fca sc0 ls0 ws0\">od 01.01.2022 <span class=\"_ _3\"></span> </div><div class=\"t m0 x16 h5 y10 ff1 fs3 fca sc0 ls0 ws0\">do 31.12.2022<span class=\"_ _3\"></span> </div></div><div class=\"c w8d hb gs396\"><div class=\"t m0 x11 h5 y486 ff4 fs3 fc2 sc0 ls0 ws0\">Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em, z tego:<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w90 hb gs397\"><div class=\"t m0 x3d h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">33 467 </div></div><div class=\"c w90 hb gs398\"><div class=\"t m0 x3d h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">33 847 </div></div><div class=\"c w8d h2a gs399\"><div class=\"t m0 x11 h5 y486 ff2 fs3 fc0 sc0 ls3d ws0\">   <span class=\"ff3 ls0\">przekazywane<span class=\"_ _3\"></span> w okre\u015blonym momen<span class=\"_ _3\"></span>cie<span class=\"ff2\"> </span></span></div></div><div class=\"c w90 h2a gs39a\"><div class=\"t m0 x3d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">31 356 </div></div><div class=\"c w90 h2a gs39b\"><div class=\"t m0 x3d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">32 229 </div></div><div class=\"c w8d h2a gs39c\"><div class=\"t m0 x11 h5 y486 ff2 fs3 fc0 sc0 ls3d ws0\">   <span class=\"ff3 ls0\">przekazywane<span class=\"_ _3\"></span> w miar\u0119 up\u0142ywu czasu<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span></div></div><div class=\"c w90 h2a gs39d\"><div class=\"t m0 x1d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">2 111 </div></div><div class=\"c w90 h2a gs39e\"><div class=\"t m0 x1d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">1 618 </div></div><div class=\"c w8f h12 gs3a0\"><div class=\"t m0 xb5 h5 y179 ff1 fs3 fc2 sc0 ls0 ws0\">od 01.01.2022 do 3<span class=\"_ _3\"></span>1.12.2022 </div></div><div class=\"c w92 h9b gs3a1\"><div class=\"t m0 x68 h5 yf ff4 fs3 fc2 sc0 ls0 ws0\">Pozycje uzgadniaj\u0105c<span class=\"_ _3\"></span>e <span class=\"ff1\"> </span></div><div class=\"t m0 x4a h5 y58 ff1 fs3 fc2 sc0 ls0 ws0\">do danych skonsoli<span class=\"_ _3\"></span>dowanych<span class=\"_ _3\"></span> </div></div><div class=\"c w90 h74 gs3a2\"><div class=\"t m0 x3d h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">KGHM  </div><div class=\"t m0 x19 h5 y10 ff4 fs3 fc2 sc0 ls0 ws0\">Polska Mied\u017a S.A.<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w90 h74 gs3a3\"><div class=\"t m0 x3c h5 y5db ff1 fs3 fc2 sc0 ls0 ws0\"> KGHM </div><div class=\"t m0 x16 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">INTERNATIONAL </div><div class=\"t m0 x6d h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">LTD. </div></div><div class=\"c w91 h74 gs3a4\"><div class=\"t m0 x5 h5 y5db ff1 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x9 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Sierra Gorda </div><div class=\"t m0 xab h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">S.C.M.* </div></div><div class=\"c w90 h74 gs3a5\"><div class=\"t m0 x68 h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">Pozosta\u0142e <span class=\"ff1\"> </span></div><div class=\"t m0 x68 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">segmenty </div></div><div class=\"c w91 h74 gs3a6\"><div class=\"t m0 x17 h5 y2ca ff1 fs3 fc2 sc0 ls0 ws0\">Eliminacja </div><div class=\"t m0 x3e h5 y5db ff1 fs3 fc2 sc0 ls0 ws0\"> danych  </div><div class=\"t m0 x22 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">segmentu  </div><div class=\"t m0 x25 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">Sierra Gorda S.C.M<span class=\"_ _3\"></span>. </div></div><div class=\"c w90 h74 gs3a7\"><div class=\"t m0 x24 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Korekty </div><div class=\"t m0 x9c h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">konsolidacyjne<span class=\"_ _3\"></span> </div></div><div class=\"c w75 h74 gs3a8\"><div class=\"t m0 x1d h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Dane </div><div class=\"t m0 x67 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">skonsolidowane<span class=\"_ _3\"></span> </div></div><div class=\"c w8d h44 gs3a9\"><div class=\"t m0 x11 h5 yf7 ff4 fs3 fc2 sc0 ls0 ws0\">Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em<span class=\"_ _3\"></span><span class=\"ff1\">, z tego: </span></div></div><div class=\"c w90 h44 gs3aa\"><div class=\"t m0 x3d h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">28 429 </div></div><div class=\"c w90 h44 gs3ab\"><div class=\"t m0 x1d h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">3 217<span class=\"ls0\"> </span></div></div><div class=\"c w91 h44 gs3ac\"><div class=\"t m0 x1d h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">3 974<span class=\"ls0\"> </span></div></div><div class=\"c w90 h44 gs3ad\"><div class=\"t m0 x3d h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">12 889 </div></div><div class=\"c w91 h44 gs3ae\"><div class=\"t m0 x1c h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(3 974) </div></div><div class=\"c w90 h44 gs3af\"><div class=\"t m0 x3e h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(10 688) </div></div><div class=\"c w75 h44 gs3b0\"><div class=\"t m0 x3d h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">33 <span class=\"ls0\">847 </span></div></div><div class=\"c w8d ha8 gs3b1\"><div class=\"t m0 x1b h5 y5f2 ff3 fs3 fc0 sc0 ls0 ws0\">Przychody z um\u00f3w sp<span class=\"_ _3\"></span>rzeda\u017cy, dla kt\u00f3rych c<span class=\"_ _3\"></span>ena jest </div><div class=\"t m0 x1b h5 y6b ff3 fs3 fc0 sc0 ls0 ws0\">ustalana po dni<span class=\"_ _3\"></span>u uj\u0119cia sprzeda\u017cy w ks<span class=\"_ _3\"></span>i\u0119gach (formu\u0142a </div><div class=\"t m0 x1b h5 y10 ff2 fs3 fc0 sc0 ls0 ws0\">cenowa M+**) z te<span class=\"_ _3\"></span>go: </div></div><div class=\"c w90 ha8 gs3b2\"><div class=\"t m0 x3d h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\">21 767 </div></div><div class=\"c w90 ha8 gs3b3\"><div class=\"t m0 x1d h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\">2 556 </div></div><div class=\"c w91 ha8 gs3b4\"><div class=\"t m0 x1d h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\">3 974 </div></div><div class=\"c w90 ha8 gs3b5\"><div class=\"t m0 x1d h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\">6 259 </div></div><div class=\"c w91 ha8 gs3b6\"><div class=\"t m0 x3d h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\">(3 974) </div></div><div class=\"c w90 ha8 gs3b7\"><div class=\"t m0 x3d h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\">(6 038) </div></div><div class=\"c w75 ha8 gs3b8\"><div class=\"t m0 x3d h5 y6b ff1 fs3 fc0 sc0 ls0 ws0\">24 544 </div></div><div class=\"c w8d h12 gs3b9\"><div class=\"t m0 x51 h5 y179 ff2 fs3 fc0 sc0 ls3d ws0\">   <span class=\"ls0\">rozliczone </span></div></div><div class=\"c w90 h12 gs3ba\"><div class=\"t m0 x3d h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">21 045 </div></div><div class=\"c w90 h12 gs3bb\"><div class=\"t m0 x1d h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">1 459 </div></div><div class=\"c w91 h12 gs3bc\"><div class=\"t m0 x1d h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">2 068 </div></div><div class=\"c w90 h12 gs3bd\"><div class=\"t m0 x1d h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">6 259 </div></div><div class=\"c w91 h12 gs3be\"><div class=\"t m0 x3d h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">(2 068) </div></div><div class=\"c w90 h12 gs3bf\"><div class=\"t m0 x3d h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">(6 038) </div></div><div class=\"c w75 h12 gs3c0\"><div class=\"t m0 x3d h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">22 725 </div></div><div class=\"c w8d h12 gs3c1\"><div class=\"t m0 x51 h5 y179 ff2 fs3 fc0 sc0 ls3d ws0\">   <span class=\"ls0\">nierozlic<span class=\"_ _3\"></span>zone </span></div></div><div class=\"c w90 h12 gs3c2\"><div class=\"t m0 x4b h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">722</span> </div></div><div class=\"c w90 h12 gs3c3\"><div class=\"t m0 x1d h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">1 097 </div></div><div class=\"c w91 h12 gs3c4\"><div class=\"t m0 x1d h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">1 906 </div></div><div class=\"c w90 h12 gs3c5\"><div class=\"t m0 xd h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w91 h12 gs3c6\"><div class=\"t m0 x3d h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">(1 906) </div></div><div class=\"c w90 h12 gs3c7\"><div class=\"t m0 xd h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w75 h12 gs3c8\"><div class=\"t m0 x1d h5 y179 ff1 fs3 fc0 sc0 ls3 ws0\">1 819<span class=\"ls0\"> </span></div></div><div class=\"c w8d h37 gs3c9\"><div class=\"t m0 x1b h5 yf ff3 fs3 fc0 sc0 ls0 ws0\">Przychody z tytu\u0142u re<span class=\"_ _3\"></span>alizacji kontrakt\u00f3w </div><div class=\"t m0 x1b h5 y58 ff3 fs3 fc0 sc0 ls0 ws0\">d\u0142ugotermi<span class=\"_ _3\"></span>nowych dotycz\u0105cych budowy <span class=\"_ _3\"></span>kopal\u0144<span class=\"ff2\"> </span></div></div><div class=\"c w90 h37 gs3ca\"><div class=\"t m0 xd h5 y44 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w90 h37 gs3cb\"><div class=\"t m0 x4b h5 y44 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">555</span> </div></div><div class=\"c w91 h37 gs3cc\"><div class=\"t m0 xd h5 y44 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w90 h37 gs3cd\"><div class=\"t m0 x4b h5 y44 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">165</span> </div></div><div class=\"c w91 h37 gs3ce\"><div class=\"t m0 xd h5 y44 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w90 h37 gs3cf\"><div class=\"t m0 x1d h5 y44 ff2 fs3 fc0 sc0 ls0 ws0\">( 146) </div></div><div class=\"c w75 h37 gs3d0\"><div class=\"t m0 x4b h5 y44 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">574</span> </div></div><div class=\"c w8d h44 gs3d1\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Przychody z pozost<span class=\"_ _3\"></span>a\u0142ych um\u00f3w sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w90 h44 gs3d2\"><div class=\"t m0 x1d h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">6 662 </div></div><div class=\"c w90 h44 gs3d3\"><div class=\"t m0 x4b h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">106</span> </div></div><div class=\"c w91 h44 gs3d4\"><div class=\"t m0 xd h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w90 h44 gs3d5\"><div class=\"t m0 x1d h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">6 465 </div></div><div class=\"c w91 h44 gs3d6\"><div class=\"t m0 xd h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w90 h44 gs3d7\"><div class=\"t m0 x3d h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">(4 504) </div></div><div class=\"c w75 h44 gs3d8\"><div class=\"t m0 x1d h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">8 729<span class=\"ls0\"> </span></div></div><div class=\"c w8d h2a gs3d9\"><div class=\"t m0 x11 h5 y486 ff4 fs3 fc2 sc0 ls0 ws0\">Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em, z tego:<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w90 h2a gs3da\"><div class=\"t m0 x3d h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">28 429 </div></div><div class=\"c w90 h2a gs3db\"><div class=\"t m0 x1d h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">3 217<span class=\"ls0\"> </span></div></div><div class=\"c w91 h2a gs3dc\"><div class=\"t m0 x1d h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">3 974<span class=\"ls0\"> </span></div></div><div class=\"c w90 h2a gs3dd\"><div class=\"t m0 x3d h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">12 889 </div></div><div class=\"c w91 h2a gs3de\"><div class=\"t m0 x1c h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">(3 974) </div></div><div class=\"c w90 h2a gs3df\"><div class=\"t m0 x3e h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">(10 688) </div></div><div class=\"c w75 h2a gs3e0\"><div class=\"t m0 x3d h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">33 847 </div></div><div class=\"c w8d h2a gs3e1\"><div class=\"t m0 x11 h5 y486 ff2 fs3 fc0 sc0 ls3d ws0\">   <span class=\"ff3 ls0\">obj\u0119te f<span class=\"_ _3\"></span>aktoringiem wierzyteln<span class=\"_ _3\"></span>o\u015bciowy<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span></div></div><div class=\"c w90 h2a gs3e2\"><div class=\"t m0 x1d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">8 677 </div></div><div class=\"c w90 h2a gs3e3\"><div class=\"t m0 xd h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w91 h2a gs3e4\"><div class=\"t m0 xd h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w90 h2a gs3e5\"><div class=\"t m0 x4b h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">390</span> </div></div><div class=\"c w91 h2a gs3e6\"><div class=\"t m0 xd h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w90 h2a gs3e7\"><div class=\"t m0 x1d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 304) </div></div><div class=\"c w75 h2a gs3e8\"><div class=\"t m0 x1d h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">8 763<span class=\"ls0\"> </span></div></div><div class=\"c w8d hb gs3e9\"><div class=\"t m0 x11 h5 y486 ff2 fs3 fc0 sc0 ls3d ws0\">   <span class=\"ff3 ls0\">nieobj\u0119<span class=\"_ _3\"></span>te faktoringiem wierzyteln<span class=\"_ _3\"></span>o\u015bciowym<span class=\"ff2\"> </span></span></div></div><div class=\"c w90 hb gs3ea\"><div class=\"t m0 x3d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">19 752 </div></div><div class=\"c w90 hb gs3eb\"><div class=\"t m0 x1d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">3 217 </div></div><div class=\"c w91 hb gs3ec\"><div class=\"t m0 x1d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">3 974 </div></div><div class=\"c w90 hb gs3ed\"><div class=\"t m0 x3d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">12 499 </div></div><div class=\"c w91 hb gs3ee\"><div class=\"t m0 x3d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">(3 974) </div></div><div class=\"c w90 hb gs3ef\"><div class=\"t m0 x1f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">(10 384) </div></div><div class=\"c w75 hb gs3f0\"><div class=\"t m0 x3d h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">25 084 </div></div><div class=\"c w42 h4b gs3f2\"><div class=\"t m0 x5 had y5fb ff7 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ff1 fc2\"> </span><span class=\"ff5\">* 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.<span class=\"ff6\"> </span></span></div><div class=\"t m0 x5 h16 y5fc ff5 fs4 fc0 sc0 ls0 ws0\">** formu\u0142a cenowa M+ oznacza, \u017ce dla poszczeg\u00f3lnych transakcji sprzeda\u017cy produkt\u00f3w miedzi i srebra, ostateczna cena sprzeda\u017cy<span class=\"ff6\"> </span>je<span class=\"_ _3\"></span>st ust<span class=\"_ _4\"></span>alana po dniu uj\u0119cia sprzeda\u017cy, w oparciu np. \u015bredni\u0105 z notowa\u0144 gie\u0142dowych danego metalu z<span class=\"ff6\"> </span>miesi\u0105ca sprzeda\u017cy lub z miesi\u0105ca </div><div class=\"t m0 x72 h16 y5fd ff5 fs4 fc0 sc0 ls0 ws0\">nast\u0119puj\u0105cego po miesi\u0105cu sprzeda\u017cy.<span class=\"ff6\"> </span></div></div><div class=\"c w42 h4b gs3f4\"><div class=\"t m0 x5 h18 y601 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y602 ff1 fs6 fc2 sc0 ls0 ws0\">Nota 2.5 <span class=\"ff4\">Przych<span class=\"_ _4\"></span>ody z um\u00f3w z <span class=\"_ _4\"></span>klientami Grupy <span class=\"_ _4\"></span>Kapit<span class=\"_ _4\"></span>a\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 ge<span class=\"_ _4\"></span>ograficzny wed\u0142ug <span class=\"_ _4\"></span>lokalizacji<span class=\"_ _4\"></span> finalnych odb<span class=\"_ _4\"></span>iorc\u00f3w<span class=\"ff1\"> </span></span></div></div><div class=\"c w96 hd gs3f5\"><div class=\"t m0 xbe h6 y36 ff1 fs4 fc2 sc0 ls0 ws0\">od 01.01.2023 do 31.12.2023 </div></div><div class=\"c w97 hd gs3f6\"><div class=\"t m0 x20 h6 y36 ff1 fs4 fc2 sc0 ls0 ws0\">od 01.01.2022 do 31.12.2022 </div></div><div class=\"c w99 haf gs3f7\"><div class=\"t m0 x17 h6 y3c ff1 fs4 fc2 sc0 ls0 ws0\">      <span class=\"ff4\">Pozycje uzgadniaj\u0105ce </span> </div><div class=\"t m0 xc3 h6 y31 ff1 fs4 fc2 sc0 ls0 ws0\">do danych skonsolidowanych </div></div><div class=\"c w97 hb0 gs3f8\"><div class=\"t m0 x1b h6 y10a ff4 fs4 fc2 sc0 ls0 ws0\">Grupa Kapita\u0142owa KGHM </div><div class=\"t m0 x21 h6 y1f ff4 fs4 fc2 sc0 ls0 ws0\">Polska Mied\u017a S.A.<span class=\"ff1\"> </span></div></div><div class=\"c w98 h8b gs3f9\"><div class=\"t m0 x1c h6 y3c ff1 fs4 fc2 sc0 ls33 ws0\">KGHM <span class=\"ls0\"> </span></div><div class=\"t m0 x75 h6 y31 ff4 fs4 fc2 sc0 ls0 ws0\">Polska Mied\u017a S.A.<span class=\"ff1\"> </span></div></div><div class=\"c w1c h8b gs3fa\"><div class=\"t m0 x3c h6 y3c ff1 fs4 fc2 sc0 ls0 ws0\"> <span class=\"ls33\">KGHM </span></div><div class=\"t m0 x11 h6 y31 ff1 fs4 fc2 sc0 ls0 ws0\">INTERNATIONAL LTD. </div></div><div class=\"c w98 h8b gs3fb\"><div class=\"t m0 xc h6 y3c ff1 fs4 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x20 h6 y31 ff1 fs4 fc2 sc0 ls0 ws0\">Sierra Gorda S.C.M.* </div></div><div class=\"c w1c h8b gs3fc\"><div class=\"t m0 x18 h6 y3c ff4 fs4 fc2 sc0 ls0 ws0\">Pozosta\u0142e <span class=\"ff1\"> </span></div><div class=\"t m0 x68 h6 y31 ff1 fs4 fc2 sc0 ls0 ws0\">segmenty </div></div><div class=\"c w98 h8b gs3fd\"><div class=\"t m0 x16 h6 y35e ff1 fs4 fc2 sc0 ls0 ws0\">Eliminacja danych  </div><div class=\"t m0 x68 h6 y3c ff1 fs4 fc2 sc0 ls0 ws0\">segmentu  </div><div class=\"t m0 x1b h6 y31 ff1 fs4 fc2 sc0 ls0 ws0\">Sierra Gorda S.C.M. </div></div><div class=\"c w9a h8b gs3fe\"><div class=\"t m0 x24 h6 y3c ff1 fs4 fc2 sc0 ls0 ws0\">Korekty </div><div class=\"t m0 x13 h6 y31 ff1 fs4 fc2 sc0 ls0 ws0\">konsolidacyjne </div></div><div class=\"c w27 h8b gs3ff\"><div class=\"t m0 x42 h6 y3c ff1 fs4 fc2 sc0 ls0 ws0\">Dane </div><div class=\"t m0 x9c h6 y31 ff1 fs4 fc2 sc0 ls0 ws0\">skonsolidowane </div></div><div class=\"c w94 ha9 gs400\"><div class=\"t m0 x11 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">Polska </div></div><div class=\"c w98 ha9 gs401\"><div class=\"t m0 x9e h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">7 075 </div></div><div class=\"c w1c ha9 gs402\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs403\"><div class=\"t m0 x3f h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">33</span> </div></div><div class=\"c w1c ha9 gs404\"><div class=\"t m0 x1c h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">12 258 </div></div><div class=\"c w98 ha9 gs405\"><div class=\"t m0 x6d h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">( 33) </div></div><div class=\"c w9a ha9 gs406\"><div class=\"t m0 x3e h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">(10 615) </div></div><div class=\"c w27 ha9 gs407\"><div class=\"t m0 x9e h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">8 718 </div></div><div class=\"c w97 ha9 gs408\"><div class=\"t m0 x4c h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">8 986 </div></div><div class=\"c w94 ha9 gs409\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Austria </div></div><div class=\"c w98 ha9 gs40a\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">401</span> </div></div><div class=\"c w1c ha9 gs40b\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs40c\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs40d\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">22</span> </div></div><div class=\"c w98 ha9 gs40e\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs40f\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs410\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">423</span> </div></div><div class=\"c w97 ha9 gs411\"><div class=\"t m0 xa8 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">570</span> </div></div><div class=\"c w94 ha9 gs412\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Belgia </div></div><div class=\"c w98 ha9 gs413\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">33</span> </div></div><div class=\"c w1c ha9 gs414\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs415\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs416\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">11</span> </div></div><div class=\"c w98 ha9 gs417\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs418\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs419\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">44</span> </div></div><div class=\"c w97 ha9 gs41a\"><div class=\"t m0 xb3 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">67</span> </div></div><div class=\"c w94 ha9 gs41b\"><div class=\"t m0 x11 h6 y172 ff3 fs4 fc0 sc0 ls0 ws0\">Bu\u0142garia<span class=\"ff2\"> </span></div></div><div class=\"c w98 ha9 gs41c\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">251</span> </div></div><div class=\"c w1c ha9 gs41d\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs41e\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs41f\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">16</span> </div></div><div class=\"c w98 ha9 gs420\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs421\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs422\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">267</span> </div></div><div class=\"c w97 ha9 gs423\"><div class=\"t m0 xb3 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">47</span> </div></div><div class=\"c w94 ha9 gs424\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Czechy </div></div><div class=\"c w98 ha9 gs425\"><div class=\"t m0 x9e h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">2 279 </div></div><div class=\"c w1c ha9 gs426\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs427\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs428\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">23</span> </div></div><div class=\"c w98 ha9 gs429\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs42a\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs42b\"><div class=\"t m0 x9e h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">2 302 </div></div><div class=\"c w97 ha9 gs42c\"><div class=\"t m0 x4c h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">2 269 </div></div><div class=\"c w94 ha9 gs42d\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Dania </div></div><div class=\"c w98 ha9 gs42e\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 9 </div></div><div class=\"c w1c ha9 gs42f\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs430\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs431\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs432\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs433\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs434\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 9 </div></div><div class=\"c w97 ha9 gs435\"><div class=\"t m0 xb3 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">28</span> </div></div><div class=\"c w94 hb1 gs436\"><div class=\"t m0 x11 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">Estonia </div></div><div class=\"c w98 hb1 gs437\"><div class=\"t m0 x3f h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">23</span> </div></div><div class=\"c w1c hb1 gs438\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 hb1 gs439\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c hb1 gs43a\"><div class=\"t m0 x2f h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\"> 3 </div></div><div class=\"c w98 hb1 gs43b\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a hb1 gs43c\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 hb1 gs43d\"><div class=\"t m0 x3f h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">26</span> </div></div><div class=\"c w97 hb1 gs43e\"><div class=\"t m0 xb3 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">17</span> </div></div><div class=\"c w94 ha9 gs43f\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Finlandia </div></div><div class=\"c w98 ha9 gs440\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 9 </div></div><div class=\"c w1c ha9 gs441\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs442\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs443\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 5 </div></div><div class=\"c w98 ha9 gs444\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs445\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs446\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">14</span> </div></div><div class=\"c w97 ha9 gs447\"><div class=\"t m0 xc6 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w94 ha9 gs448\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Francja </div></div><div class=\"c w98 ha9 gs449\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">881</span> </div></div><div class=\"c w1c ha9 gs44a\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs44b\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs44c\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 4 </div></div><div class=\"c w98 ha9 gs44d\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs44e\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs44f\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">885</span> </div></div><div class=\"c w97 ha9 gs450\"><div class=\"t m0 xa8 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">901</span> </div></div><div class=\"c w94 ha9 gs451\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Grecja </div></div><div class=\"c w98 ha9 gs452\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs453\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs454\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs455\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">12</span> </div></div><div class=\"c w98 ha9 gs456\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs457\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs458\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">12</span> </div></div><div class=\"c w97 ha9 gs459\"><div class=\"t m0 xc6 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w94 ha9 gs45a\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Hiszpania </div></div><div class=\"c w98 ha9 gs45b\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">11</span> </div></div><div class=\"c w1c ha9 gs45c\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs45d\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs45e\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w98 ha9 gs45f\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs460\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs461\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">13</span> </div></div><div class=\"c w97 ha9 gs462\"><div class=\"t m0 xc6 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w94 ha9 gs463\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Holandia </div></div><div class=\"c w98 ha9 gs464\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 7 </div></div><div class=\"c w1c ha9 gs465\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs466\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">78</span> </div></div><div class=\"c w1c ha9 gs467\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs468\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">( 78) </div></div><div class=\"c w9a ha9 gs469\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs46a\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 7 </div></div><div class=\"c w97 ha9 gs46b\"><div class=\"t m0 xc7 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 7 </div></div><div class=\"c w94 ha9 gs46c\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Litwa </div></div><div class=\"c w98 ha9 gs46d\"><div class=\"t m0 x2f h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\"> 4 </div></div><div class=\"c w1c ha9 gs46e\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs46f\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs470\"><div class=\"t m0 x2f h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\"> 9 </div></div><div class=\"c w98 ha9 gs471\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs472\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs473\"><div class=\"t m0 x3f h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">13</span> </div></div><div class=\"c w97 ha9 gs474\"><div class=\"t m0 xb3 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">22</span> </div></div><div class=\"c w94 ha9 gs475\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Niemcy </div></div><div class=\"c w98 ha9 gs476\"><div class=\"t m0 x9e h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">6 070 </div></div><div class=\"c w1c ha9 gs477\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs478\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs479\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">66</span> </div></div><div class=\"c w98 ha9 gs47a\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs47b\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs47c\"><div class=\"t m0 x9e h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">6 136 </div></div><div class=\"c w97 ha9 gs47d\"><div class=\"t m0 x4c h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">5 603 </div></div><div class=\"c w94 ha9 gs47e\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Rumunia </div></div><div class=\"c w98 ha9 gs47f\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">155</span> </div></div><div class=\"c w1c ha9 gs480\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs481\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs482\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w98 ha9 gs483\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs484\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs485\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">157</span> </div></div><div class=\"c w97 ha9 gs486\"><div class=\"t m0 xa8 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">142</span> </div></div><div class=\"c w94 ha9 gs487\"><div class=\"t m0 x11 h6 y172 ff3 fs4 fc0 sc0 ls0 ws0\">S\u0142owacja<span class=\"ff2\"> </span></div></div><div class=\"c w98 ha9 gs488\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">209</span> </div></div><div class=\"c w1c ha9 gs489\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs48a\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs48b\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">15</span> </div></div><div class=\"c w98 ha9 gs48c\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs48d\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs48e\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">224</span> </div></div><div class=\"c w97 ha9 gs48f\"><div class=\"t m0 xa8 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">197</span> </div></div><div class=\"c w94 ha9 gs490\"><div class=\"t m0 x11 h6 y172 ff3 fs4 fc0 sc0 ls0 ws0\">S\u0142owenia<span class=\"ff2\"> </span></div></div><div class=\"c w98 ha9 gs491\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">108</span> </div></div><div class=\"c w1c ha9 gs492\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs493\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs494\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 3 </div></div><div class=\"c w98 ha9 gs495\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs496\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs497\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">111</span> </div></div><div class=\"c w97 ha9 gs498\"><div class=\"t m0 xa8 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">132</span> </div></div><div class=\"c w94 hb1 gs499\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Szwecja </div></div><div class=\"c w98 hb1 gs49a\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">146</span> </div></div><div class=\"c w1c hb1 gs49b\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 hb1 gs49c\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c hb1 gs49d\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">29</span> </div></div><div class=\"c w98 hb1 gs49e\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a hb1 gs49f\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 hb1 gs4a0\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">175</span> </div></div><div class=\"c w97 hb1 gs4a1\"><div class=\"t m0 xb3 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">31</span> </div></div><div class=\"c w94 ha9 gs4a2\"><div class=\"t m0 x11 h6 y172 ff3 fs4 fc0 sc0 ls0 ws0\">W\u0119gry<span class=\"ff2\"> </span></div></div><div class=\"c w98 ha9 gs4a3\"><div class=\"t m0 x9e h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">1 439 </div></div><div class=\"c w1c ha9 gs4a4\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs4a5\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs4a6\"><div class=\"t m0 x2f h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\"> 8 </div></div><div class=\"c w98 ha9 gs4a7\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs4a8\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs4a9\"><div class=\"t m0 x9e h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">1 447 </div></div><div class=\"c w97 ha9 gs4aa\"><div class=\"t m0 x4c h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">1 419 </div></div><div class=\"c w94 ha9 gs4ab\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Wielka Brytania </div></div><div class=\"c w98 ha9 gs4ac\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">990</span> </div></div><div class=\"c w1c ha9 gs4ad\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs4ae\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs4af\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 4 </div></div><div class=\"c w98 ha9 gs4b0\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs4b1\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs4b2\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">994</span> </div></div><div class=\"c w97 ha9 gs4b3\"><div class=\"t m0 x4c h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">1 682 </div></div><div class=\"c w94 ha9 gs4b4\"><div class=\"t m0 x11 h6 y172 ff3 fs4 fc0 sc0 ls0 ws0\">W\u0142ochy<span class=\"ff2\"> </span></div></div><div class=\"c w98 ha9 gs4b5\"><div class=\"t m0 x9e h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">2 172 </div></div><div class=\"c w1c ha9 gs4b6\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs4b7\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs4b8\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">14</span> </div></div><div class=\"c w98 ha9 gs4b9\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs4ba\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs4bb\"><div class=\"t m0 x9e h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">2 186 </div></div><div class=\"c w97 ha9 gs4bc\"><div class=\"t m0 x4c h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">2 348 </div></div><div class=\"c w94 ha9 gs4bd\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Australia </div></div><div class=\"c w98 ha9 gs4be\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">393</span> </div></div><div class=\"c w1c ha9 gs4bf\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs4c0\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs4c1\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs4c2\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs4c3\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs4c4\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">393</span> </div></div><div class=\"c w97 ha9 gs4c5\"><div class=\"t m0 xa8 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">787</span> </div></div><div class=\"c w94 ha9 gs4c6\"><div class=\"t m0 x11 h6 y172 ff3 fs4 fc0 sc0 ls0 ws0\">Bo\u015bnia i Hercegowina<span class=\"ff2\"> </span></div></div><div class=\"c w98 ha9 gs4c7\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">12</span> </div></div><div class=\"c w1c ha9 gs4c8\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs4c9\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs4ca\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w98 ha9 gs4cb\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs4cc\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs4cd\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">14</span> </div></div><div class=\"c w97 ha9 gs4ce\"><div class=\"t m0 xb3 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">25</span> </div></div><div class=\"c w94 ha9 gs4cf\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Chile </div></div><div class=\"c w98 ha9 gs4d0\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w1c ha9 gs4d1\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">274</span> </div></div><div class=\"c w98 ha9 gs4d2\"><div class=\"t m0 x9e h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">1 046 </div></div><div class=\"c w1c ha9 gs4d3\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 1 </div></div><div class=\"c w98 ha9 gs4d4\"><div class=\"t m0 x1c h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">(1 046) </div></div><div class=\"c w9a ha9 gs4d5\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">( 1) </div></div><div class=\"c w27 ha9 gs4d6\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">276</span> </div></div><div class=\"c w97 ha9 gs4d7\"><div class=\"t m0 xa8 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">311</span> </div></div><div class=\"c w94 ha9 gs4d8\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Chiny </div></div><div class=\"c w98 ha9 gs4d9\"><div class=\"t m0 x9e h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">2 982 </div></div><div class=\"c w1c ha9 gs4da\"><div class=\"t m0 x9e h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">1 076 </div></div><div class=\"c w98 ha9 gs4db\"><div class=\"t m0 x9e h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">1 565 </div></div><div class=\"c w1c ha9 gs4dc\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs4dd\"><div class=\"t m0 x1c h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">(1 565) </div></div><div class=\"c w9a ha9 gs4de\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs4df\"><div class=\"t m0 x9e h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">4 058 </div></div><div class=\"c w97 ha9 gs4e0\"><div class=\"t m0 x4c h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">3 742 </div></div><div class=\"c w94 ha9 gs4e1\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Indie </div></div><div class=\"c w98 ha9 gs4e2\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs4e3\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs4e4\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">31</span> </div></div><div class=\"c w1c ha9 gs4e5\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs4e6\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">( 31) </div></div><div class=\"c w9a ha9 gs4e7\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs4e8\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w97 ha9 gs4e9\"><div class=\"t m0 xc6 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w94 ha9 gs4ea\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Japonia </div></div><div class=\"c w98 ha9 gs4eb\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs4ec\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs4ed\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">469</span> </div></div><div class=\"c w1c ha9 gs4ee\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs4ef\"><div class=\"t m0 x9e h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">( 469) </div></div><div class=\"c w9a ha9 gs4f0\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs4f1\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w97 ha9 gs4f2\"><div class=\"t m0 xb3 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">64</span> </div></div><div class=\"c w94 hb1 gs4f3\"><div class=\"t m0 x11 h6 y4cb ff2 fs4 fc0 sc0 ls0 ws0\">Kanada </div></div><div class=\"c w98 hb1 gs4f4\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">41</span> </div></div><div class=\"c w1c hb1 gs4f5\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">940</span> </div></div><div class=\"c w98 hb1 gs4f6\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c hb1 gs4f7\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 hb1 gs4f8\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a hb1 gs4f9\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">( 36) </div></div><div class=\"c w27 hb1 gs4fa\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">945</span> </div></div><div class=\"c w97 hb1 gs4fb\"><div class=\"t m0 xa8 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">865</span> </div></div><div class=\"c w94 ha9 gs4fc\"><div class=\"t m0 x11 h6 y172 ff3 fs4 fc0 sc0 ls0 ws0\">Korea Po\u0142udniowa<span class=\"ff2\"> </span></div></div><div class=\"c w98 ha9 gs4fd\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">15</span> </div></div><div class=\"c w1c ha9 gs4fe\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs4ff\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">57</span> </div></div><div class=\"c w1c ha9 gs500\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs501\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">( 57) </div></div><div class=\"c w9a ha9 gs502\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs503\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">15</span> </div></div><div class=\"c w97 ha9 gs504\"><div class=\"t m0 xb3 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">68</span> </div></div><div class=\"c w94 ha9 gs505\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Stany Zjednoczone Ameryki </div></div><div class=\"c w98 ha9 gs506\"><div class=\"t m0 x9e h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">1 163 </div></div><div class=\"c w1c ha9 gs507\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">162</span> </div></div><div class=\"c w98 ha9 gs508\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs509\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">17</span> </div></div><div class=\"c w98 ha9 gs50a\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs50b\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">( 1) </div></div><div class=\"c w27 ha9 gs50c\"><div class=\"t m0 x9e h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">1 341 </div></div><div class=\"c w97 ha9 gs50d\"><div class=\"t m0 x4c h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">1 210 </div></div><div class=\"c w94 ha9 gs50e\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Szwajcaria </div></div><div class=\"c w98 ha9 gs50f\"><div class=\"t m0 x9e h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">1 358 </div></div><div class=\"c w1c ha9 gs510\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs511\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs512\"><div class=\"t m0 x2f h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\"> 3 </div></div><div class=\"c w98 ha9 gs513\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs514\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs515\"><div class=\"t m0 x9e h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">1 361 </div></div><div class=\"c w97 ha9 gs516\"><div class=\"t m0 xa8 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">797</span> </div></div><div class=\"c w94 ha9 gs517\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Turcja </div></div><div class=\"c w98 ha9 gs518\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">231</span> </div></div><div class=\"c w1c ha9 gs519\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs51a\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs51b\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">15</span> </div></div><div class=\"c w98 ha9 gs51c\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs51d\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs51e\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">246</span> </div></div><div class=\"c w97 ha9 gs51f\"><div class=\"t m0 xa8 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">297</span> </div></div><div class=\"c w94 ha9 gs520\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Arabia Saudyjska </div></div><div class=\"c w98 ha9 gs521\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">102</span> </div></div><div class=\"c w1c ha9 gs522\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs523\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs524\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 1 </div></div><div class=\"c w98 ha9 gs525\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs526\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs527\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">103</span> </div></div><div class=\"c w97 ha9 gs528\"><div class=\"t m0 xc6 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w94 ha9 gs529\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Wietnam </div></div><div class=\"c w98 ha9 gs52a\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w1c ha9 gs52b\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs52c\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs52d\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs52e\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs52f\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs530\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w97 ha9 gs531\"><div class=\"t m0 xa8 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">231</span> </div></div><div class=\"c w94 ha9 gs532\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Filipiny </div></div><div class=\"c w98 ha9 gs533\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs534\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs535\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs536\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs537\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs538\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs539\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w97 ha9 gs53a\"><div class=\"t m0 xa8 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">173</span> </div></div><div class=\"c w94 ha9 gs53b\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Malezja </div></div><div class=\"c w98 ha9 gs53c\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">52</span> </div></div><div class=\"c w1c ha9 gs53d\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs53e\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs53f\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs540\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs541\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs542\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">52</span> </div></div><div class=\"c w97 ha9 gs543\"><div class=\"t m0 xb3 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">72</span> </div></div><div class=\"c w94 ha9 gs544\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Algieria </div></div><div class=\"c w98 ha9 gs545\"><div class=\"t m0 x3f h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">79</span> </div></div><div class=\"c w1c ha9 gs546\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs547\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs548\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs549\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs54a\"><div class=\"t m0 x41 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs54b\"><div class=\"t m0 x3f h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">79</span> </div></div><div class=\"c w97 ha9 gs54c\"><div class=\"t m0 xc6 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w94 ha9 gs54e\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Brazylia </div></div><div class=\"c w98 ha9 gs54f\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs550\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs551\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">40</span> </div></div><div class=\"c w1c ha9 gs552\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs553\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">( 40) </div></div><div class=\"c w9a ha9 gs554\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs555\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w97 ha9 gs556\"><div class=\"t m0 xc6 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w94 hb1 gs557\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Meksyk </div></div><div class=\"c w98 hb1 gs558\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c hb1 gs559\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 hb1 gs55a\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c hb1 gs55b\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 hb1 gs55c\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a hb1 gs55d\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 hb1 gs55e\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w97 hb1 gs55f\"><div class=\"t m0 xb3 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">92</span> </div></div><div class=\"c w94 ha9 gs560\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Tajwan </div></div><div class=\"c w98 ha9 gs561\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">49</span> </div></div><div class=\"c w1c ha9 gs562\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs563\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs564\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs565\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs566\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs567\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">49</span> </div></div><div class=\"c w97 ha9 gs568\"><div class=\"t m0 xb3 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">69</span> </div></div><div class=\"c w94 ha9 gs569\"><div class=\"t m0 x11 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">Tajlandia </div></div><div class=\"c w98 ha9 gs56a\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">327</span> </div></div><div class=\"c w1c ha9 gs56b\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs56c\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs56d\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w98 ha9 gs56e\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs56f\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs570\"><div class=\"t m0 x6d h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">327</span> </div></div><div class=\"c w97 ha9 gs571\"><div class=\"t m0 xa8 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">442</span> </div></div><div class=\"c w94 ha9 gs572\"><div class=\"t m0 x11 h6 y172 ff3 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e kraje<span class=\"ff2\"> </span></div></div><div class=\"c w98 ha9 gs573\"><div class=\"t m0 x2f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> 4 </div></div><div class=\"c w1c ha9 gs574\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">( 1) </div></div><div class=\"c w98 ha9 gs575\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c ha9 gs576\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">40</span> </div></div><div class=\"c w98 ha9 gs577\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9a ha9 gs578\"><div class=\"t m0 x41 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 ha9 gs579\"><div class=\"t m0 x3f h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">43</span> </div></div><div class=\"c w97 ha9 gs57a\"><div class=\"t m0 xa8 h6 y31 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">134</span> </div></div><div class=\"c w94 ha9 gs57b\"><div class=\"t m0 x11 h6 y172 ff1 fs4 fc2 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w98 ha9 gs57c\"><div class=\"t m0 x1c h6 y172 ff1 fs4 fc0 sc0 ls0 ws0\">29 084 </div></div><div class=\"c w1c ha9 gs57d\"><div class=\"t m0 x9e h6 y172 ff1 fs4 fc0 sc0 ls0 ws0\">2 451 </div></div><div class=\"c w98 ha9 gs57e\"><div class=\"t m0 x9e h6 y172 ff1 fs4 fc0 sc0 ls0 ws0\">3 319 </div></div><div class=\"c w1c ha9 gs57f\"><div class=\"t m0 x1c h6 y172 ff1 fs4 fc0 sc0 ls0 ws0\">12 585 </div></div><div class=\"c w98 ha9 gs580\"><div class=\"t m0 x3c h6 y172 ff1 fs4 fc0 sc0 ls0 ws0\">(3 319) </div></div><div class=\"c w9a ha9 gs581\"><div class=\"t m0 x3e h6 y172 ff1 fs4 fc0 sc0 ls0 ws0\">(10 653) </div></div><div class=\"c w27 ha9 gs582\"><div class=\"t m0 x1c h6 y172 ff1 fs4 fc0 sc0 ls0 ws0\">33 467 </div></div><div class=\"c w97 ha9 gs583\"><div class=\"t m0 x2d h6 y172 ff1 fs4 fc0 sc0 ls0 ws0\">33 847 </div></div><div class=\"c w42 h4b gs584\"><div class=\"t m0 x5 h16 y62b ff6 fs4 fc0 sc0 ls0 ws0\">   <span class=\"ff5\">* 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.</span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "Nota 2.3 <span class=\"ff4\">Przych<span class=\"_ _4\"></span>ody z um\u00f3w z <span class=\"_ _4\"></span>klientami Grupy <span class=\"_ _4\"></span>Kapit<span class=\"_ _4\"></span>a\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 wed\u0142ug <span class=\"_ _4\"></span><span class=\"ff1\">asortymentu<span class=\"_ _4\"></span> </span></span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>W <span class=\"_ _10\"> </span>przychodach <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>um\u00f3w <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>klientami <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>sprawozdaniu <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>ujmowane <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _10\"> </span>przychody <span class=\"_ _10\"> </span>powstaj\u0105ce <span class=\"_ _10\"> </span>ze <span class=\"_ _10\"> </span>zwyk\u0142ej <span class=\"_ _10\"> </span>dzia\u0142alno\u015bci operacyjnej Grup<span class=\"_ _4\"></span>y, tj. prz<span class=\"_ _4\"></span>ychody z<span class=\"_ _4\"></span>e sprzeda\u017cy produk<span class=\"_ _4\"></span>t\u00f3w, towar<span class=\"_ _4\"></span>\u00f3w i m<span class=\"_ _4\"></span>ateria\u0142\u00f3w.<span class=\"ff2\"> </span>Grupa <span class=\"_ _2\"> </span>generuje <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>g\u0142\u00f3wnie  ze <span class=\"_ _2\"> </span>sprzeda\u017cy: <span class=\"_ _2\"> </span>miedzi, <span class=\"_ _2\"> </span>srebra <span class=\"_ _2\"> </span>i <span class=\"_ _12\"> </span>z\u0142ota. <span class=\"_ _2\"> </span>Pozosta\u0142e <span class=\"_ _12\"> </span>mniejsz<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>strumienie <span class=\"_ _2\"> </span>przychod\u00f3w <span class=\"_ _2\"> </span>pochodz\u0105 ze<span class=\"ls0\"> <span class=\"ff3\">sprzeda\u017cy us\u0142ug (w t<span class=\"_ _3\"></span>ym dystry<span class=\"_ _4\"></span>bucji energii elektrycznej i <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span>nych medi\u00f3w oraz us\u0142ug <span class=\"_ _3\"></span>bud<span class=\"_ _4\"></span>owy kopal\u0144) <span class=\"_ _3\"></span>oraz pozosta\u0142ych produkt\u00f3<span class=\"_ _4\"></span>w </span></span>(w tym energii <span class=\"_ _4\"></span>elektryczn<span class=\"_ _4\"></span>ej), towa<span class=\"_ _4\"></span>r\u00f3w i materia\u0142\u00f3w (w tym stali <span class=\"_ _4\"></span>i ropy na<span class=\"_ _4\"></span>ftowej i j<span class=\"_ _4\"></span>ej pochodnych<span class=\"_ _4\"></span>).<span class=\"ff2\"> </span>Grupa  ujmuje <span class=\"_ _2\"> </span>przychody  z <span class=\"_ _12\"> </span>um\u00f3w  z <span class=\"_ _12\"> </span>klientami  w <span class=\"_ _12\"> </span>momen<span class=\"_ _4\"></span>cie  spe\u0142nienia <span class=\"_ _2\"> </span>przez  Grup\u0119  zob<span class=\"_ _4\"></span>owi\u0105zania<span class=\"_ _4\"></span>  do  wykonan<span class=\"_ _4\"></span>ia  \u015bwiadcz<span class=\"_ _4\"></span>enia<span class=\"_ _4\"></span>, poprzez  przekazanie  przyr<span class=\"_ _4\"></span>zeczoneg<span class=\"_ _4\"></span>o  towaru  lub  us\u0142ugi  naby<span class=\"_ _4\"></span>wcy,  gdzie  przekazani<span class=\"_ _4\"></span>e  to  stanowi  jedno<span class=\"_ _4\"></span>cze\u015bnie  uzyskani<span class=\"_ _4\"></span>e  przez nabywc\u0119 <span class=\"_ _10\"> </span>kontroli <span class=\"_ _10\"> </span>nad <span class=\"_ _11\"> </span>tym <span class=\"_ _10\"> </span>sk\u0142adnikiem <span class=\"_ _10\"> </span>aktyw\u00f3w, <span class=\"_ _10\"> </span>tj. <span class=\"_ _10\"> </span>zdolno\u015bci <span class=\"_ _10\"> </span>do <span class=\"_ _11\"> </span>bezpo\u015bredn<span class=\"_ _4\"></span>iego <span class=\"_ _10\"> </span>rozporz\u0105dza<span class=\"_ _4\"></span>nia <span class=\"_ _10\"> </span>przekazanym <span class=\"_ _10\"> </span>sk\u0142adnikiem<span class=\"_ _4\"></span> aktyw\u00f3w <span class=\"_ _0\"></span>i <span class=\"_ _1\"> </span>uzyskiwania <span class=\"_ _1\"> </span>z <span class=\"_ _0\"> </span>niego <span class=\"_ _1\"> </span>zasadniczo <span class=\"_ _1\"> </span>wszystkich <span class=\"_ _0\"></span>pozosta\u0142ych <span class=\"_ _0\"></span>korzy\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>zdolno\u015bci <span class=\"_ _0\"> </span>do <span class=\"_ _1\"> </span>niedopuszczania <span class=\"_ _0\"></span>innych <span class=\"_ _1\"> </span>jednoste<span class=\"_ _4\"></span>k do<span class=\"ls0\"> <span class=\"ff3\">rozporz\u0105dzania<span class=\"_ _4\"></span> sk\u0142adnikiem <span class=\"_ _4\"></span>aktyw\u00f3w i uzyskiwania<span class=\"_ _4\"></span> z niego k<span class=\"_ _4\"></span>orzy\u015bci. <span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></span>Jako <span class=\"_ _1\"> </span>zobowi\u0105zanie <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>wykonania <span class=\"_ _0\"> </span>\u015bwiadczenia <span class=\"_ _1\"> </span>Grupa <span class=\"_ _1\"> </span>ro<span class=\"_ _3\"></span>zp<span class=\"_ _4\"></span>oznaje <span class=\"_ _1\"> </span>ka\u017cde, <span class=\"_ _1\"> </span>zawarte <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>umowie <span class=\"_ _1\"> </span>przyrzeczenie <span class=\"_ _0\"> </span>przekazania <span class=\"_ _1\"> </span>klientowi towaru <span class=\"_ _3\"></span>lub us\u0142ugi, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>o\u017cna wyo<span class=\"_ _3\"></span>dr\u0119bni\u0107,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lub grupy <span class=\"_ _3\"></span>wyodr\u0119bniony<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>towar\u00f3w lub <span class=\"_ _3\"></span>us\u0142ug, kt\u00f3re <span class=\"_ _3\"></span>s\u0105<span class=\"_ _3\"></span><span class=\"ff2\"> zasa<span class=\"_ _4\"></span>dniczo <span class=\"_ _3\"></span>takie same <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>w taki </span>sam spos\u00f3b <span class=\"_ _3\"></span>przekazywa<span class=\"_ _4\"></span>ne klientowi. Dla ka\u017cdego zobowi\u0105zania do <span class=\"_ _3\"></span>wyk<span class=\"_ _4\"></span>onania \u015bwiadczenia, Grupa ustala (na <span class=\"_ _3\"></span>podstawie warunk\u00f3w<span class=\"_ _4\"></span> umownych), <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>b\u0119dzie <span class=\"_ _3\"></span>je <span class=\"_ _f\"></span>realizowa\u0107 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>miar\u0119 <span class=\"_ _f\"></span>up\u0142ywu <span class=\"_ _3\"></span>czasu <span class=\"_ _3\"></span>lub <span class=\"_ _3\"></span>czy <span class=\"_ _f\"></span>spe\u0142ni <span class=\"_ _f\"></span>je<span class=\"_ _3\"></span><span class=\"ff2\"> w </span>okre<span class=\"_ _4\"></span>\u015blonym <span class=\"_ _3\"></span>momencie.<span class=\"ff2\"> <span class=\"_ _3\"></span></span>W <span class=\"_ _f\"></span>szczeg\u00f3lno\u015bci <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>um\u00f3w na sprzeda\u017c miedzi, srebra i z\u0142ota ka\u017cda <span class=\"_ _3\"></span>jednostka miary przekazanego towaru (np. 1 tona miedzi lub 1 kg <span class=\"_ _3\"></span>srebra) stanowi odr\u0119<span class=\"_ _3\"></span><span class=\"ff2\">bne </span>zobowi\u0105zanie do wykonania \u015bwiadczenia. W zwi\u0105zku z <span class=\"_ _3\"></span>tym,<span class=\"_ _4\"></span> dla <span class=\"_ _3\"></span>ka\u017c<span class=\"_ _4\"></span>dej sprzeda\u017cy lub <span class=\"_ _3\"></span>wysy<span class=\"_ _4\"></span>\u0142ki produkt\u00f3w, ob<span class=\"_ _3\"></span>ejmuj\u0105cej wielokro<span class=\"_ _4\"></span>tno\u015b\u0107<span class=\"_ _4\"></span> jednostki <span class=\"_ _2\"> </span>miary <span class=\"_ _2\"> </span>przekazanego <span class=\"_ _2\"> </span>produktu, <span class=\"_ _2\"> </span>kt\u00f3ra <span class=\"_ _2\"> </span>jest  realiz<span class=\"_ _4\"></span>owana <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>tym  sam<span class=\"_ _4\"></span>ym <span class=\"_ _2\"> </span>czasie, <span class=\"_ _2\"> </span>Grupa <span class=\"_ _2\"> </span>wype\u0142nia  sw<span class=\"_ _4\"></span>oje <span class=\"_ _2\"> </span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>do wykonania <span class=\"_ _f\"></span>\u015bwiadczenia <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>ujmuje <span class=\"_ _f\"></span>przych\u00f3d, <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>tym <span class=\"_ _0\"></span>samym <span class=\"_ _3\"></span>mo<span class=\"_ _3\"></span>men<span class=\"_ _4\"></span>cie. <span class=\"_ _f\"></span>Zobowi\u0105zanie <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>wykonanie <span class=\"_ _f\"></span>\u015bwiadczenia <span class=\"_ _f\"></span>spe\u0142niane<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span>jest </span>przez <span class=\"_ _3\"></span>Grup\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>taki <span class=\"_ _3\"></span>sam <span class=\"_ _f\"></span>spos\u00f3b <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>odniesieniu <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>osta\u0142ych <span class=\"_ _3\"></span>produkt\u00f3w <span class=\"_ _3\"></span>Grupy, <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>jak: <span class=\"_ _f\"></span>o\u0142\u00f3w, <span class=\"_ _3\"></span>s\u00f3<span class=\"_ _3\"></span>l, <span class=\"_ _3\"></span>stal, <span class=\"_ _3\"></span>ropa <span class=\"_ _3\"></span>naft<span class=\"_ _3\"></span>owa<span class=\"_ _3\"></span><span class=\"ff2 ls39\">, </span>materia\u0142y strza\u0142<span class=\"_ _4\"></span>owe, masz<span class=\"_ _4\"></span>yny g\u00f3rnicz<span class=\"_ _4\"></span>e, dodatki do pa<span class=\"_ _4\"></span>liw oraz <span class=\"_ _4\"></span>pozosta\u0142e pr<span class=\"_ _4\"></span>odukty.<span class=\"ff2\"> </span>Poniewa\u017c <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>wi\u0119kszo\u015bci <span class=\"_ _0\"> </span>t<span class=\"_ _3\"></span>ransakc<span class=\"_ _4\"></span>ji <span class=\"_ _1\"> </span>sprzeda\u017cy<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>po <span class=\"_ _1\"> </span>dokonaniu <span class=\"_ _1\"> </span>wysy\u0142ki <span class=\"_ _1\"> </span>przyrzeczone<span class=\"_ _4\"></span>go <span class=\"_ _1\"> </span>produktu <span class=\"_ _1\"> </span>lub <span class=\"_ _1\"> </span>towaru <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>przekazaniu <span class=\"_ _0\"></span>nad <span class=\"_ _1\"> </span>nim kontroli <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>bezwarunko<span class=\"_ _4\"></span>we <span class=\"_ _3\"></span>prawo <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>ynagrodzenia od<span class=\"_ _3\"></span> <span class=\"ff3\">klienta, <span class=\"_ _3\"></span>gdy\u017c <span class=\"_ _3\"></span>jedynym warunkiem <span class=\"_ _3\"></span>jego <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>jest<span class=\"_ _4\"></span> </span>up\u0142yw czasu, Grupa ujmuje nale\u017cne jej wynagrodzenie z tytu\u0142u um\u00f3w z<span class=\"ff2\"> </span>klientami jako nale\u017cno\u015b\u0107 i tym samym Grupa nie <span class=\"_ _3\"></span>rozpozna<span class=\"_ _4\"></span>je aktyw\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u wykonania  <span class=\"_ _4\"></span>umowy<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>W <span class=\"_ _1\"> </span>kontraktach <span class=\"_ _0\"></span>handlowych, <span class=\"_ _1\"> </span><span class=\"ff3\">w <span class=\"_ _1\"> </span>kt\u00f3rych <span class=\"_ _1\"> </span>wype\u0142nienie <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>do <span class=\"_ _1\"> </span>wykonania <span class=\"_ _1\"> </span>\u015bwiadczenia <span class=\"_ _0\"></span>zachodzi <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>okre\u015blonym <span class=\"_ _0\"> </span>momencie</span> czasu, <span class=\"_ _3\"></span>Grupa st<span class=\"_ _3\"></span>osuje <span class=\"_ _3\"></span>r\u00f3\u017cne <span class=\"_ _3\"></span>war<span class=\"_ _4\"></span>unki<span class=\"ff2\"> <span class=\"_ _3\"></span></span>p\u0142atno\u015bci <span class=\"_ _3\"></span>obejmuj\u0105ce <span class=\"_ _3\"></span>zar\u00f3wno <span class=\"_ _3\"></span>przedp<span class=\"_ _4\"></span>\u0142aty <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>kilku <span class=\"_ _3\"></span>dni <span class=\"_ _3\"></span>przed <span class=\"_ _3\"></span>dostaw\u0105 <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>i<span class=\"ff2\"> odroczone <span class=\"_ _3\"></span>terminy<span class=\"_ _4\"></span> </span>p\u0142atno\u015bci do <span class=\"_ _3\"></span>120 dni, przy czym <span class=\"_ _3\"></span>odroczone terminy p\u0142atno\u015bci nie <span class=\"_ _3\"></span>dotycz\u0105 srebra. Terminy <span class=\"_ _3\"></span>p\u0142atno\u015b<span class=\"_ _4\"></span>ci uzale\u017cnione s\u0105 <span class=\"_ _3\"></span>od o<span class=\"_ _3\"></span>cen<span class=\"_ _4\"></span>y ryz<span class=\"_ _3\"></span><span class=\"ff2\">yka </span>kredytowego <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>dbiorcy <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>mo\u017cliwo\u015bci <span class=\"_ _0\"></span>zabezpieczenia <span class=\"_ _f\"></span>nale\u017cno\u015b<span class=\"_ _4\"></span>ci. <span class=\"_ _0\"></span>P\u0142atno\u015b\u0107 <span class=\"_ _f\"></span>wynagrodzenia <span class=\"_ _f\"></span>staje <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _0\"></span>wymagalna, <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>zale\u017cno\u015bci <span class=\"_ _f\"></span>od warunk\u00f3w  umownych,<span class=\"_ _4\"></span>  tj. <span class=\"_ _19\"> </span>przed  zrealizowaniem  przez  Grup\u0119  dostawy  (przedp\u0142ata<span class=\"ff2\">) <span class=\"_ _19\"> </span>lub <span class=\"_ _10\"> </span></span>po  wype\u0142nieniu  przez  Grup\u0119  swojeg<span class=\"_ _4\"></span>o zobowi\u0105zania <span class=\"_ _15\"> </span>do <span class=\"_ _c\"> </span>wykonania <span class=\"_ _15\"> </span>\u015bwiadczenia<span class=\"ff2\">. <span class=\"_ _14\"> </span></span>Je\u017celi <span class=\"_ _14\"> </span>Grupa<span class=\"ff2\"> <span class=\"_ _14\"> </span></span>otrzymuje <span class=\"_ _14\"> </span>wynagrodzenie <span class=\"_ _15\"> </span>od <span class=\"_ _14\"> </span>klienta <span class=\"_ _14\"> </span>przed <span class=\"_ _14\"> </span>wype\u0142nieniem <span class=\"_ _14\"> </span>swojeg<span class=\"_ _4\"></span>o zobowi\u0105zania <span class=\"_ _2\"> </span>do  wykonania <span class=\"_ _2\"> </span>\u015bwiadczenia,  ujm<span class=\"_ _4\"></span>uje  je <span class=\"_ _2\"> </span>jako  zobowi\u0105<span class=\"_ _4\"></span>zanie <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u  um<span class=\"_ _4\"></span>owy.  Na<span class=\"_ _4\"></span>tomiast <span class=\"_ _2\"> </span>w  przypadk<span class=\"_ _4\"></span>u <span class=\"_ _12\"> </span>odroczonych<span class=\"_ _4\"></span> termin\u00f3w <span class=\"_ _10\"> </span>p\u0142atno\u015bci, <span class=\"_ _11\"> </span>Grupa <span class=\"_ _10\"> </span>ujmuje <span class=\"_ _11\"> </span>wymagalne <span class=\"_ _10\"> </span>od <span class=\"_ _11\"> </span>klienta <span class=\"_ _11\"> </span>wynagrodzeni<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>jako <span class=\"_ _11\"> </span>nale\u017cno\u015b\u0107, <span class=\"_ _10\"> </span>dopiero <span class=\"_ _11\"> </span>po <span class=\"_ _11\"> </span>przekazaniu <span class=\"_ _10\"> </span>klientowi<span class=\"_ _4\"></span> przyrzeczonych <span class=\"_ _4\"></span>produkt\u00f3w <span class=\"_ _4\"></span>i wystawieniu <span class=\"_ _4\"></span>faktury.<span class=\"ff2\"> </span>Ponadto, <span class=\"_ _0\"></span>p<span class=\"ff3\">rzychody <span class=\"_ _1\"> </span>ze <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _0\"> </span>us\u0142<span class=\"_ _3\"></span>ug <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>wyniku <span class=\"_ _0\"></span>finansowym <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>miar\u0119 <span class=\"_ _1\"> </span>up\u0142ywu <span class=\"_ _0\"></span>czasu, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>spe\u0142niony <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>jeden </span>z <span class=\"ff3\">nast\u0119puj\u0105cych wa<span class=\"_ _4\"></span>runk\u00f3w:<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">klient <span class=\"_ _0\"></span>jednocze\u015bnie <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>trzymuj<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>czerpie <span class=\"_ _1\"> </span>korzy\u015bci <span class=\"_ _f\"></span>ekonomiczne <span class=\"_ _0\"></span>p\u0142yn\u0105ce <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>\u015bwiadczenia <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>miar\u0119 <span class=\"_ _0\"> </span>jak <span class=\"_ _1\"> </span>wykonuje <span class=\"_ _0\"></span>ona <span class=\"_ _0\"></span>swoje </span></span>zobowi\u0105zanie, lub<span class=\"_ _4\"></span><span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">w  wyniku <span class=\"_ _10\"> </span>spe\u0142nienia  zobowi\u0105zania<span class=\"_ _4\"></span>  przez <span class=\"_ _10\"> </span>Grup\u0119 <span class=\"_ _10\"> </span>powstaje  lub  zostaje <span class=\"_ _10\"> </span>ulepszony  sk\u0142adnik  aktyw\u00f3w  (np. <span class=\"_ _10\"> </span>produkcja  w<span class=\"_ _3\"></span><span class=\"ff2\"> toku), </span></span></span>a <span class=\"ff3\">kontrol\u0119 nad tym <span class=\"_ _4\"></span>sk\u0142adnikiem <span class=\"_ _6\"></span>w miar\u0119 jego powstawania lub <span class=\"_ _4\"></span>ulepszania,<span class=\"_ _4\"></span> sprawuje kli<span class=\"_ _4\"></span>ent, lub<span class=\"ff2\"> </span></span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">w wyniku spe\u0142nienia <span class=\"_ _4\"></span>zobowi\u0105zan<span class=\"_ _4\"></span>ia przez <span class=\"_ _4\"></span>Grup\u0119 powstaje sk\u0142adnik<span class=\"_ _4\"></span> aktyw\u00f3w, kt\u00f3ry <span class=\"_ _4\"></span>nie ma alternaty<span class=\"_ _4\"></span>wnego zastosowa<span class=\"_ _4\"></span>nia dla Grup<span class=\"_ _4\"></span>y </span></span>i jednocze\u015bnie Grup<span class=\"_ _4\"></span>ie przys<span class=\"_ _4\"></span>\u0142uguje egzekw<span class=\"_ _4\"></span>owalne praw<span class=\"_ _4\"></span>o do zap\u0142<span class=\"ff2\">aty za <span class=\"_ _4\"></span><span class=\"ff3\">dotychczas wyk<span class=\"_ _4\"></span>onane \u015bwia<span class=\"_ _4\"></span>dczenie.<span class=\"ff2\"> </span></span></span>Je\u017celi <span class=\"_ _1\"> </span>Grupa <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _1\"> </span>przych\u00f3d <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>podst<span class=\"_ _3\"></span>awie <span class=\"_ _1\"> </span>obmiar\u00f3w <span class=\"_ _1\"> </span>zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>przyj\u0119t\u0105<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>metod\u0105 <span class=\"_ _1\"> </span>pomiaru <span class=\"_ _2\"> </span>stopnia <span class=\"_ _1\"> </span>zaawansowania <span class=\"_ _1\"> </span>wykonania \u015bwiadczenia, <span class=\"_ _2\"> </span>zanim <span class=\"_ _1\"> </span>zostanie <span class=\"_ _2\"> </span>wystawiona <span class=\"_ _2\"> </span>faktura, <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _2\"> </span>nale\u017cne <span class=\"_ _1\"> </span>wynagrodzenie <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>aktywo <span class=\"_ _1\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>u<span class=\"_ _3\"></span><span class=\"ff2\">mowy <span class=\"_ _1\"> </span>i  pr<span class=\"_ _4\"></span>zenosi <span class=\"_ _2\"> </span>je <span class=\"_ _2\"> </span>na </span>nale\u017cno\u015bci kiedy <span class=\"_ _4\"></span>prawo do wyna<span class=\"_ _4\"></span>grodzenia <span class=\"_ _4\"></span>staje si\u0119 b<span class=\"_ _4\"></span>ezwarunkowe.<span class=\"ff2\"> </span>Grupa spe\u0142nia <span class=\"_ _3\"></span>swoje zobowi\u0105zanie <span class=\"_ _3\"></span>do wykonania <span class=\"_ _3\"></span>\u015bwiadcz<span class=\"_ _4\"></span>enia w <span class=\"_ _3\"></span>trakcie  <span class=\"_ _3\"></span>realizowania <span class=\"_ _3\"></span>us<span class=\"_ _4\"></span>\u0142ugi i <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zwi\u0105zku tym <span class=\"_ _3\"></span>rozpoznaj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>przych<span class=\"_ _4\"></span>ody<span class=\"ff2\"> </span>w  m<span class=\"_ _4\"></span>iar\u0119 <span class=\"_ _12\"> </span>up\u0142ywu <span class=\"_ _2\"> </span>czasu,  w <span class=\"_ _2\"> </span>ramach <span class=\"_ _2\"> </span>um\u00f3w  dotycz\u0105cych <span class=\"_ _2\"> </span>us\u0142ug  bud<span class=\"_ _4\"></span>owy  k<span class=\"_ _4\"></span>opal\u0144 <span class=\"_ _2\"> </span>i  prowadz<span class=\"_ _4\"></span>enia  i<span class=\"_ _4\"></span>nnych <span class=\"_ _2\"> </span>rob\u00f3t  ge<span class=\"_ _4\"></span>ologicznych, <span class=\"_ _2\"> </span>us\u0142ug uzdrowiskow<span class=\"_ _4\"></span>o-sanatoryjno-<span class=\"ff3\">leczn<span class=\"_ _4\"></span>iczych oraz spr<span class=\"_ _4\"></span>zeda\u017cy <span class=\"_ _4\"></span>energii ele<span class=\"_ _4\"></span>ktrycznej w tym <span class=\"_ _4\"></span>us\u0142ug dystrybu<span class=\"_ _4\"></span>cji energii <span class=\"_ _4\"></span>elektryczn<span class=\"_ _4\"></span>ej.<span class=\"ff2\"> </span></span>Przychody <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>um\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>kli<span class=\"_ _4\"></span>entami <span class=\"_ _3\"></span>ujmuje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>ocie <span class=\"_ _3\"></span>r\u00f3wnej <span class=\"_ _3\"></span>cenie<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>transakcyjnej, <span class=\"_ _3\"></span>stanowi\u0105cej <span class=\"_ _3\"></span>kwot\u0119 <span class=\"_ _3\"></span>wyna<span class=\"_ _4\"></span>grodzenia, kt\u00f3<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _3\"></span>zgodnie<span class=\"_ _4\"></span> </span>z oczekiwaniem  Grupy <span class=\"_ _11\"> </span><span class=\"ff3\">\u2013</span> <span class=\"_ _10\"> </span><span class=\"ff3\">b\u0119dzie <span class=\"_ _10\"> </span>jej <span class=\"_ _10\"> </span>przys\u0142ugiwa\u0107 <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>zamian <span class=\"_ _10\"> </span>za <span class=\"_ _10\"> </span>przekazanie <span class=\"_ _10\"> </span>przyrzeczonych  d\u00f3br <span class=\"_ _10\"> </span>lub <span class=\"_ _11\"> </span>us\u0142ug <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>rzecz <span class=\"_ _10\"> </span>klienta, </span>z <span class=\"ff3\">wy\u0142\u0105czeniem kw<span class=\"_ _4\"></span>ot pobranych <span class=\"_ _4\"></span>w imieniu o<span class=\"_ _4\"></span>s\u00f3b trzecic<span class=\"_ _4\"></span>h. <span class=\"ff2\"> </span></span>Cena <span class=\"_ _1\"> </span>transakcyjna<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>odz<span class=\"_ _3\"></span><span class=\"ff3\">wierciedl<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _1\"> </span>zmian\u0119 <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _0\"></span>pieni\u0105dza <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>czasie, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>umowa <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>klientem <span class=\"_ _1\"> </span>zawiera <span class=\"_ _0\"></span>istotny <span class=\"_ _0\"></span>ele<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>ent<span class=\"_ _4\"></span> </span>finansowania, kt\u00f3<span class=\"_ _3\"></span>ry <span class=\"_ _3\"></span>okre\u015bla si\u0119 <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>podstawie <span class=\"_ _3\"></span>umownych <span class=\"_ _3\"></span>warunk\u00f3w p\u0142<span class=\"_ _3\"></span>atno\u015b<span class=\"_ _4\"></span>ci, <span class=\"_ _3\"></span>bez <span class=\"_ _3\"></span>wzgl\u0119du <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>zosta\u0142 <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>wyra\u017anie <span class=\"_ _3\"></span>okre\u015blony<span class=\"_ _4\"></span> w <span class=\"ff3\">umowie. <span class=\"_ _0\"></span>Oceniaj\u0105c, <span class=\"_ _0\"></span>czy <span class=\"_ _0\"></span>komponent <span class=\"_ _0\"></span>finansowania <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>istotny <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>umowy, <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>wsz<span class=\"_ _4\"></span>ystkie <span class=\"_ _0\"></span>fakty <span class=\"_ _0\"></span>i <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>koliczn<span class=\"_ _4\"></span>o\u015bci, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>tym </span>ewentualn\u0105 <span class=\"_ _f\"></span>r\u00f3\u017cnic\u0119 <span class=\"_ _f\"></span>mi\u0119dzy <span class=\"_ _f\"></span>kwot\u0105 <span class=\"_ _3\"></span>przyrzeczonego <span class=\"_ _f\"></span>wynagrodzen<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>cen\u0105 <span class=\"_ _0\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>got\u00f3wkowej <span class=\"_ _3\"></span>przyrzeczonych <span class=\"_ _f\"></span>towar\u00f3w <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>us\u0142ug oraz <span class=\"_ _14\"> </span>\u0142\u0105czny <span class=\"_ _c\"> </span>wp\u0142yw <span class=\"_ _15\"> </span>obu <span class=\"_ _c\"> </span>nast\u0119puj\u0105cych <span class=\"_ _14\"> </span>czynnik\u00f3w: <span class=\"_ _14\"> </span>(i) <span class=\"_ _14\"> </span>przewidywany <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>od <span class=\"_ _14\"> </span>momentu, <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>kt\u00f3rym <span class=\"_ _14\"> </span>je<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>nostka <span class=\"_ _14\"> </span>przekazuje<span class=\"_ _4\"></span> przyrzeczone <span class=\"_ _f\"></span>towary <span class=\"_ _0\"></span>lub <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _0\"></span>klientowi <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>momentu, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kt\u00f3rym <span class=\"_ _0\"></span>klient <span class=\"_ _0\"></span>p\u0142aci <span class=\"_ _0\"> </span>za <span class=\"_ _0\"> </span>te<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>towary <span class=\"_ _f\"></span>lub <span class=\"_ _1\"> </span>us\u0142ugi, <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>(ii) <span class=\"_ _0\"> </span>st<span class=\"_ _3\"></span>opy <span class=\"_ _f\"></span>procentow<span class=\"_ _3\"></span><span class=\"ff2 ls3a\">e </span>obowi\u0105zuj\u0105ce <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>danym <span class=\"_ _f\"></span>rynku<span class=\"ff2\">. <span class=\"_ _f\"></span>W <span class=\"_ _f\"></span>zrealizowanych <span class=\"_ _f\"></span>umowach <span class=\"_ _f\"></span>sp</span>rzeda\u017cy <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>klient\u00f3w <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>202<span class=\"ff2\">3 <span class=\"_ _0\"></span>r. <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span></span>r. <span class=\"_ _0\"></span>Grupa <span class=\"_ _f\"></span>zidentyfikowa\u0142<span class=\"_ _4\"></span>a<span class=\"ff2\"> </span>istotny <span class=\"_ _f\"></span>komponent <span class=\"_ _f\"></span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>kont<span class=\"_ _3\"></span>rakcie <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>Franco <span class=\"_ _f\"></span>Nevada <span class=\"_ _f\"></span>(umowa <span class=\"_ _f\"></span>opisana <span class=\"_ _0\"></span>poni\u017cej <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>cz\u0119\u015bci <span class=\"_ _0\"></span>Wa\u017cne <span class=\"_ _f\"></span>oszacowania, <span class=\"_ _3\"></span>za\u0142o<span class=\"_ _3\"></span>\u017cenia<span class=\"_ _4\"></span> i <span class=\"ff3\">os\u0105dy). <span class=\"_ _15\"> </span>Grupa <span class=\"_ _14\"> </span>przedstawia <span class=\"_ _15\"> </span>skutki <span class=\"_ _15\"> </span>finansowania <span class=\"_ _15\"> </span>(koszty <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>odsete<span class=\"_ _3\"></span>k) <span class=\"_ _15\"> </span>odr\u0119bnie <span class=\"_ _15\"> </span>od <span class=\"_ _14\"> </span>przychod<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>um\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>klientami<span class=\"_ _3c\"> </span></span>w <span class=\"ff3\">sprawozdaniu <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>ca\u0142kowityc<span class=\"_ _4\"></span>h <span class=\"_ _f\"></span>dochod\u00f3w. <span class=\"_ _f\"></span>W <span class=\"_ _f\"></span>kontrakcie <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>Franco <span class=\"_ _f\"></span>Nevada <span class=\"_ _f\"></span>wyst\u0119puje <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>element <span class=\"_ _f\"></span>zmienno\u015bci <span class=\"_ _3\"></span>wynagrodzenia.<span class=\"_ _4\"></span> </span>W <span class=\"ff3\">takiej <span class=\"_ _10\"> </span>sytuacji  Grupa <span class=\"_ _10\"> </span>rozpoznaje <span class=\"_ _10\"> </span>przychody  oszacowuj\u0105c <span class=\"_ _10\"> </span>kwot\u0119 <span class=\"_ _10\"> </span>wynagrodz<span class=\"_ _4\"></span>enia, <span class=\"_ _19\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _19\"> </span>kt\u00f3rego <span class=\"_ _10\"> </span>b<span class=\"_ _3\"></span>\u0119dzie  uprawniona <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>zamian </span>za<span class=\"ls0\"> <span class=\"ff3\">przekazane <span class=\"_ _f\"></span>dobra <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rzecz <span class=\"_ _0\"></span>klienta <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>zalicza <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>ceny <span class=\"_ _f\"></span>transakcyjnej <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>ca\u0142o\u015b\u0107 <span class=\"_ _0\"></span>kwoty <span class=\"_ _f\"></span>wynagrodzenia <span class=\"_ _f\"></span>zmiennego <span class=\"_ _f\"></span>wy\u0142\u0105cznie<span class=\"_ _4\"></span> </span></span>w <span class=\"ff3\">takim <span class=\"_ _d\"> </span>zakresie <span class=\"_ _13\"> </span>w <span class=\"_ _d\"> </span>jakim <span class=\"_ _13\"> </span>jest <span class=\"_ _d\"> </span>wysoce <span class=\"_ _13\"> </span>prawdop<span class=\"_ _4\"></span>odobne, <span class=\"_ _d\"> </span>\u017ce <span class=\"_ _d\"> </span>nie<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>nast\u0105pi <span class=\"_ _13\"> </span>odwr\u00f3c<span class=\"_ _4\"></span>enie <span class=\"_ _d\"> </span>znacz\u0105cej <span class=\"_ _13\"> </span>cz\u0119\u015bci <span class=\"_ _d\"> </span>wcze\u015bniej<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _d\"> </span></span>uj\u0119tych<span class=\"_ _4\"></span> </span>skumulowanych pr<span class=\"_ _4\"></span>zychod<span class=\"_ _4\"></span>\u00f3w w momencie ki<span class=\"_ _4\"></span>edy niep<span class=\"_ _4\"></span>ewno\u015b\u0107 co do wys<span class=\"_ _4\"></span>oko\u015bci wyna<span class=\"_ _4\"></span>grodzenia us<span class=\"_ _4\"></span>tanie.<span class=\"ff2\"> </span>W  przypadku  transakcji  sprzeda\u017cy  produkt\u00f3w  miedzi  i <span class=\"_ _10\"> </span>srebra,  dla  kt\u00f3rych  ce<span class=\"_ _3\"></span>na  zostani<span class=\"_ _4\"></span>e  ustalona  po  dniu <span class=\"_ _10\"> </span>uj\u0119cia  sprzeda\u017cy<span class=\"_ _4\"></span> w <span class=\"ff3\">ksi\u0119gach <span class=\"_ _2\"> </span>rachun<span class=\"_ _4\"></span>kowych, <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>moment <span class=\"_ _2\"> </span>pocz\u0105tkoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>uj\u0119cia <span class=\"_ _1\"> </span>transakcji <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>onuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _2\"> </span>korekty <span class=\"_ _1\"> </span>przychod\u00f3w <span class=\"_ _2\"> </span>ze <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u<span class=\"_ _4\"></span> </span>r\u00f3\u017cnicy  pomi<span class=\"_ _4\"></span>\u0119dzy <span class=\"_ _12\"> </span>cen\u0105 <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span>rmin<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _2\"> </span>metalu  wyra\u017con\u0105 <span class=\"_ _2\"> </span>w  USD <span class=\"_ _12\"> </span>z  dnia <span class=\"_ _2\"> </span>rozpoznania  sprz<span class=\"_ _4\"></span>eda\u017cy <span class=\"_ _12\"> </span>na  okres <span class=\"_ _2\"> </span>odpowiadaj\u0105cy  okr<span class=\"_ _4\"></span>esowi<span class=\"_ _4\"></span> rozliczenia <span class=\"_ _15\"> </span>transakcji, <span class=\"_ _15\"> </span>a <span class=\"_ _14\"> </span>cen\u0105 <span class=\"_ _15\"> </span>wynikaj\u0105c\u0105 <span class=\"_ _14\"> </span>z<span class=\"ff2\"> </span>faktury <span class=\"_ _15\"> </span>prowizorycznej. <span class=\"_ _15\"> </span>Korekta <span class=\"_ _15\"> </span>ta <span class=\"_ _14\"> </span>doprowadza<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _14\"> </span>transakcji <span class=\"_ _15\"> </span>do <span class=\"_ _14\"> </span>warto\u015bci<span class=\"_ _4\"></span> oczekiwanej  jako  ceny <span class=\"_ _19\"> </span>transakcyjnej  na  moment  pocz\u0105tkowego  uj\u0119cia.    Do<span class=\"_ _3\"></span>tyczy  to  wy\u0142\u0105cznie  przypadk\u00f3w,  gdy  zmiana  ceny transakcyjnej <span class=\"_ _3\"></span>wynika <span class=\"_ _0\"></span>ze <span class=\"_ _f\"></span>zmiany <span class=\"_ _f\"></span>ceny <span class=\"_ _0\"></span>metalu. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>teg<span class=\"ff3\">o<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>typu <span class=\"_ _f\"></span>zmiennych <span class=\"_ _f\"></span>przychod\u00f3w <span class=\"_ _f\"></span>nie <span class=\"_ _f\"></span>ma <span class=\"_ _f\"></span>zastosowania <span class=\"_ _f\"></span>ograniczenie <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>MSSF <span class=\"_ _f\"></span>15 </span>dotycz\u0105ce <span class=\"_ _15\"> </span>ujmowania <span class=\"_ _14\"> </span>zmienne<span class=\"ff2\">go <span class=\"_ _14\"> </span>wynagrodze<span class=\"_ _4\"></span>nia <span class=\"_ _14\"> </span>w <span class=\"ff3\">kwocie, <span class=\"_ _15\"> </span>co <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>kt\u00f3rej <span class=\"_ _14\"> </span>jest <span class=\"_ _14\"> </span>wysoce <span class=\"_ _14\"> </span>pra<span class=\"_ _4\"></span>wdopodobn<span class=\"_ _4\"></span>e, <span class=\"_ _14\"> </span>\u017ce <span class=\"_ _14\"> </span>nie <span class=\"_ _14\"> </span>nast\u0105pi <span class=\"_ _15\"> </span>jej </span></span>odwr\u00f3cenie. <span class=\"_ _f\"></span>Zmiany <span class=\"_ _3\"></span>zarachowanej <span class=\"_ _3\"></span>kwoty <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>momencie <span class=\"_ _f\"></span>uj\u0119cia <span class=\"_ _3\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>wp\u0142ywaj\u0105 <span class=\"_ _f\"></span>na<span class=\"ff2\"> <span class=\"_ _f\"></span></span>przychody <span class=\"_ _f\"></span>ze <span class=\"_ _f\"></span>sprzeda\u017cy <span class=\"_ _f\"></span>lecz <span class=\"_ _f\"></span>stanowi\u0105 <span class=\"_ _3\"></span>zyski/straty z <span class=\"ff3\">wyceny do war<span class=\"_ _4\"></span>to\u015bci godziw<span class=\"_ _4\"></span>ej nale\u017cno\u015bci,<span class=\"_ _4\"></span> zgodnie<span class=\"ff2\"> </span>z zasada<span class=\"_ _4\"></span>mi rachunkow<span class=\"_ _4\"></span>o\u015bci prz<span class=\"_ _4\"></span>edstawionymi w<span class=\"_ _4\"></span> Nocie 10.2.<span class=\"ff2\"> </span></span>Przychody <span class=\"_ _1\"> </span>ze  spr<span class=\"_ _4\"></span>zeda\u017cy <span class=\"_ _1\"> </span>korygowane <span class=\"_ _2\"> </span>s\u0105 <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>wynik <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>ro<span class=\"_ _3\"></span>zli<span class=\"_ _4\"></span>czenia <span class=\"_ _2\"> </span>instrument\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _2\"> </span>pochodnych <span class=\"_ _1\"> </span>zabezpieczaj\u0105cych<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>przysz\u0142e <span class=\"_ _1\"> </span>przep\u0142ywy<span class=\"_ _4\"></span> pieni\u0119\u017cne, zgodn<span class=\"_ _4\"></span>ie z og\u00f3ln\u0105 zasa<span class=\"_ _4\"></span>d\u0105, \u017ce rozliczenie poc<span class=\"_ _4\"></span>hodnego in<span class=\"_ _4\"></span>strumentu z<span class=\"_ _4\"></span>abezpieczaj\u0105ce<span class=\"_ _4\"></span>go w cz\u0119\u015bci stanowi\u0105c<span class=\"_ _4\"></span>ej zabezpieczen<span class=\"ff2\">ie </span>efektywne ujmuje si\u0119 w tej samej <span class=\"_ _3\"></span>pozycji wyniku finansoweg<span class=\"_ _4\"></span>o, w kt\u00f3<span class=\"_ _3\"></span>rej ujmowana jest wycena pozycji zabezpiec<span class=\"_ _3\"></span><span class=\"ff2\">zan<span class=\"_ _4\"></span>ej w momencie, </span>kiedy pozycja zab<span class=\"_ _4\"></span>ezpieczana wp<span class=\"_ _4\"></span>\u0142ywa <span class=\"_ _4\"></span>na wynik finans<span class=\"_ _4\"></span>owy.<span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Grupa <span class=\"_ _19\"> </span>ujmuje <span class=\"_ _11\"> </span>przychody  ze <span class=\"_ _11\"> </span>sprzeda\u017cy <span class=\"_ _19\"> </span>produkt\u00f3w, <span class=\"_ _10\"> </span>towar\u00f3w <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>materia\u0142\u00f3w <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>finansowym <span class=\"_ _10\"> </span>jednorazowo, <span class=\"_ _10\"> </span>w<span class=\"_ _3\"></span><span class=\"ff2\"> momen<span class=\"_ _4\"></span>cie </span>spe\u0142nienia <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>\u015bwiadczenia, <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> </span>szczeg<span class=\"_ _4\"></span>\u00f3lno\u015bci <span class=\"_ _0\"></span>okre\u015blanym <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>formu\u0142y <span class=\"_ _0\"></span>baz <span class=\"_ _1\"> </span>dostawy <span class=\"_ _0\"></span>INCOTERMS.<span class=\"_ _4\"></span> W <span class=\"ff3\">wi\u0119kszo\u015bci <span class=\"_ _f\"></span>kontrakt<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _f\"></span>moment <span class=\"_ _f\"></span>przeniesien<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>kontroli <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>klienta <span class=\"_ _f\"></span>nast\u0119puje <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>dostarczeniu <span class=\"_ _3\"></span>d\u00f3br <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>klienta, <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>co <span class=\"_ _f\"></span>rozumie </span>si\u0119 <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>dostarczenie <span class=\"_ _f\"></span>d\u00f3br <span class=\"_ _f\"></span>przewo\u017anikowi <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>podstawienie <span class=\"_ _3\"></span>ich <span class=\"_ _0\"></span>klientowi <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>wyznaczony <span class=\"_ _3\"></span>zak\u0142ad <span class=\"_ _0\"></span>(bazy <span class=\"_ _f\"></span>DAP, <span class=\"_ _f\"></span>FCA <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>EX <span class=\"_ _0\"></span>WORKS). W <span class=\"ff3\">pozosta\u0142ych  k<span class=\"_ _4\"></span>ontraktach <span class=\"_ _2\"> </span>przeniesienie  kontr<span class=\"_ _4\"></span>oli  nad <span class=\"_ _12\"> </span>dobrami <span class=\"_ _12\"> </span>na  klienta <span class=\"_ _12\"> </span>nast\u0119puje <span class=\"_ _2\"> </span>w  momencie  prz<span class=\"_ _4\"></span>ekazania  pr<span class=\"_ _4\"></span>zewo\u017anik<span class=\"_ _4\"></span>owi </span>morskiemu na <span class=\"_ _3\"></span>pok\u0142ad statku (bazy C<span class=\"_ _3\"></span>FR, CIF, C<span class=\"_ _3\"></span>PT oraz <span class=\"_ _3\"></span>CIP). W <span class=\"_ _3\"></span>tych kontraktach G<span class=\"_ _3\"></span>rupa jest zobowi\u0105zana r\u00f3wnie\u017c <span class=\"_ _3\"></span>do zorganizowania<span class=\"_ _4\"></span>  transportu. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>przypadka<span class=\"_ _4\"></span>ch Grupa <span class=\"_ _3\"></span>dzia\u0142a <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>zleceniodawca, po<span class=\"_ _3\"></span>niewa\u017c sprawuje <span class=\"_ _3\"></span>kontrol\u0119 <span class=\"_ _3\"></span>nad wyko<span class=\"_ _3\"></span>nani<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>us\u0142ugi <span class=\"_ _3\"></span>przed <span class=\"_ _3\"></span>jej przekazaniem <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>klienta. <span class=\"_ _0\"></span>Jednocze\u015bnie <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>przypisuj<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _f\"></span>ceny <span class=\"_ _0\"></span>transakcyjnej <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _f\"></span>transportu <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ujmuje <span class=\"_ _0\"></span>przych\u00f3d <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>tego tytu\u0142u w miar\u0119 up<span class=\"_ _4\"></span>\u0142ywu czasu.<span class=\"ff2\"> </span>Grupa <span class=\"_ _2\"> </span>rozpoznaje <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>miar\u0119  up\u0142ywu<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>czasu <span class=\"_ _2\"> </span>z  tytu\u0142<span class=\"_ _4\"></span>u <span class=\"_ _2\"> </span>realizowanych <span class=\"_ _2\"> </span>us\u0142ug <span class=\"_ _2\"> </span>budowy <span class=\"_ _2\"> </span>kopal\u0144 <span class=\"_ _12\"> </span>i <span class=\"_ _2\"> </span>prowadzenia <span class=\"_ _2\"> </span>innych <span class=\"_ _12\"> </span>rob<span class=\"_ _4\"></span>\u00f3t geologicznych. <span class=\"_ _2\"> </span>Grupa  <span class=\"ff3\">spe\u0142nia  zobowi\u0105za<span class=\"_ _4\"></span>nia  w <span class=\"_ _12\"> </span>czasie,  poniewa<span class=\"_ _4\"></span>\u017c <span class=\"_ _12\"> </span>klient  jednocz<span class=\"_ _4\"></span>e\u015bnie <span class=\"_ _12\"> </span>otrzymuje <span class=\"_ _2\"> </span>i  czerpie  korzy\u015bci  ek<span class=\"_ _4\"></span>onomiczn<span class=\"_ _6\"></span>e </span>wynikaj\u0105ce <span class=\"_ _15\"> </span>ze <span class=\"_ _14\"> </span>\u015bwiadczonej <span class=\"_ _15\"> </span>us\u0142ugi <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>miar\u0119 <span class=\"_ _14\"> </span>jej <span class=\"_ _15\"> </span>wykonywania<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>ze <span class=\"_ _14\"> </span>wzgl\u0119du <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>wytwarza<span class=\"_ _4\"></span>nie <span class=\"_ _15\"> </span>sk\u0142adnik\u00f3w, <span class=\"_ _15\"> </span>kt\u00f3re <span class=\"_ _14\"> </span>nie <span class=\"_ _15\"> </span>maj\u0105 alternatywn<span class=\"_ _4\"></span>ego <span class=\"_ _f\"></span>zastosowania <span class=\"_ _f\"></span>dla <span class=\"_ _f\"></span>Grupy <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>j<span class=\"ff3\">e<span class=\"_ _3\"></span>dnocz<span class=\"_ _4\"></span>e\u015bnie <span class=\"_ _f\"></span>Grupie <span class=\"_ _f\"></span>przys\u0142uguje <span class=\"_ _f\"></span>egzekwowalne <span class=\"_ _3\"></span>prawo <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>zap\u0142aty. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>pomiaru <span class=\"_ _f\"></span>stopnia </span>zaawansowania <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>\u015bwiadczenia <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>stosuje <span class=\"_ _0\"></span>metod\u0119 <span class=\"_ _0\"></span>opart\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>nak\u0142adach <span class=\"_ _0\"></span>poniesionych <span class=\"_ _0\"></span>przy <span class=\"_ _0\"></span>spe\u0142nianiu <span class=\"_ _0\"></span>zobowi\u0105zania do<span class=\"ls0\"> <span class=\"ff3\">wykonania <span class=\"_ _0\"></span>\u015bwiadcz<span class=\"_ _4\"></span>enia <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>poniesionych <span class=\"_ _f\"></span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>innych <span class=\"_ _0\"></span>kontrakt\u00f3w <span class=\"_ _0\"></span>metod\u0119 <span class=\"_ _0\"></span>opart\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>wynikach, <span class=\"_ _f\"></span>gdzie <span class=\"_ _1\"> </span>z <span class=\"_ _0\"></span>g\u00f3ry </span></span>okre\u015blona cena <span class=\"_ _4\"></span>jednostkowa<span class=\"_ _4\"></span> jest <span class=\"_ _4\"></span>stosowana do wyc<span class=\"_ _4\"></span>eny jedn<span class=\"_ _4\"></span>ostki produkcji (n<span class=\"_ _4\"></span>p. do wyce<span class=\"_ _4\"></span>ny metr\u00f3w <span class=\"_ _4\"></span>wydr\u0105\u017conego cho<span class=\"_ _4\"></span>dnika).<span class=\"ff2\"> </span>Kontrakt z <span class=\"_ _4\"></span>Franco Nevada Zobowi\u0105zanie <span class=\"_ _4\"></span>do wykonania \u015bw<span class=\"_ _4\"></span>iadczenia<span class=\"ff6\"> </span>Grupa <span class=\"_ _f\"></span>reali<span class=\"ff3\">zuje <span class=\"_ _0\"></span>umow\u0119 <span class=\"_ _f\"></span>typu <span class=\"_ _0\"></span>streaming <span class=\"_ _f\"></span>arrangement,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi\u0105c\u0105 <span class=\"_ _f\"></span>dost\u0119pne <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rynku <span class=\"_ _0\"></span>\u017ar\u00f3d\u0142o <span class=\"_ _f\"></span>finansowania <span class=\"_ _f\"></span>jednostek <span class=\"_ _f\"></span>dzia\u0142aj\u0105cych<span class=\"_ _4\"></span> </span>w <span class=\"ff3\">bran\u017cy wydob<span class=\"_ _4\"></span>ywczej.<span class=\"ff2\"> </span></span>Umowa <span class=\"_ _14\"> </span>dotyczy <span class=\"_ _14\"> </span>sprzeda\u017cy <span class=\"_ _14\"> </span>po\u0142owy <span class=\"_ _14\"> </span>produkcji <span class=\"_ _14\"> </span>z\u0142ota, <span class=\"_ _c\"> </span>platyny <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span>palladu <span class=\"_ _14\"> </span>zawartych <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>rudzie <span class=\"_ _14\"> </span>wydobytej <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>okresie <span class=\"_ _14\"> </span>\u017cycia nast\u0119puj\u0105cych <span class=\"_ _0\"></span>kopal\u0144: <span class=\"_ _0\"> </span>Morrison, <span class=\"_ _0\"> </span>M<span class=\"_ _3\"></span>cCreedy <span class=\"_ _0\"></span>West <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>Podolsky <span class=\"_ _0\"></span>wchodz\u0105cych <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>sk\u0142ad <span class=\"_ _1\"> </span>OWSP <span class=\"_ _1\"> </span>Sudbury. <span class=\"_ _0\"> </span>N<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>warunk\u00f3w  umowy <span class=\"_ _11\"> </span>Quadra <span class=\"_ _15\"> </span>FNX <span class=\"_ _11\"> </span>Mining <span class=\"_ _15\"> </span>L<span class=\"ff3\">td. <span class=\"_ _11\"> </span>otrzyma\u0142a <span class=\"_ _15\"> </span>przedp\u0142a<span class=\"_ _4\"></span>t\u0119 <span class=\"_ _15\"> </span>w<span class=\"ff2\"> </span>wysoko\u015bci <span class=\"_ _11\"> </span>400 <span class=\"_ _11\"> </span>mln <span class=\"_ _15\"> </span>CAD. <span class=\"_ _15\"> </span>Jednocz<span class=\"_ _4\"></span>e\u015bnie, <span class=\"_ _11\"> </span>cena <span class=\"_ _15\"> </span>sprzeda\u017cy <span class=\"_ _11\"> </span>za <span class=\"_ _15\"> </span>uncj<span class=\"_ _4\"></span>\u0119 </span>ekwiwalentu z\u0142ota, zgodnie z umow\u0105, <span class=\"_ _3\"></span>stanowi mniejsza z<span class=\"ff2\"> </span>kwot: (a) <span class=\"_ _3\"></span>400 USD, powi\u0119kszone o<span class=\"ff2\"> </span>1% <span class=\"_ _3\"></span>ka\u017cdeg<span class=\"_ _4\"></span>o roku <span class=\"_ _3\"></span>pocz\u0105<span class=\"_ _4\"></span>wszy od <span class=\"_ _3\"></span>201<span class=\"_ _4\"></span>1 r., b\u0105d\u017a (b) <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>rynkowa z\u0142ota. <span class=\"_ _3\"></span>Otrzymana przedp\u0142<span class=\"_ _3\"></span>ata pokrywa <span class=\"_ _3\"></span>r\u00f3\u017cnic\u0119 pomi\u0119dzy warto\u015bci\u0105<span class=\"ff2\"> </span>rynkow\u0105 sprzedanej <span class=\"_ _3\"></span>rudy, <span class=\"_ _3\"></span>a jej <span class=\"_ _3\"></span>warto\u015bci\u0105 w sta\u0142ej <span class=\"_ _3\"></span>cenie sprzeda\u017cy. Grupa uj\u0119\u0142<span class=\"_ _3\"></span>a zobowi\u0105zanie z tytu\u0142u <span class=\"_ _3\"></span>umowy w kwocie <span class=\"_ _3\"></span>zaliczki z<span class=\"ff2\"> </span>tyt<span class=\"_ _3\"></span>u\u0142u zobowi\u0105zania jednostki do wykonania \u015bwiadczenia <span class=\"_ _3\"></span>w<span class=\"ff2\"> postaci <span class=\"_ _3\"></span>przekazania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lub <span class=\"_ _f\"></span>gotow<span class=\"ff3\">o\u015bci <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>przekazania <span class=\"_ _3\"></span>d\u00f3br <span class=\"_ _3\"></span>lub <span class=\"_ _f\"></span>us\u0142ug <span class=\"_ _3\"></span>w</span> <span class=\"ff3\">przysz\u0142o\u015bci. <span class=\"_ _3\"></span></span>Grupa <span class=\"_ _3\"></span>zaprzestaje <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>tego </span>zobowi\u0105zania<span class=\"ff2\"> <span class=\"_ _0\"> </span></span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>umowy <span class=\"_ _2\"> </span>i <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _1\"> </span>przych\u00f3d<span class=\"ff2\"> <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>momencie, <span class=\"_ _1\"> </span></span>gdy <span class=\"_ _2\"> </span>przenosi <span class=\"_ _1\"> </span>owe <span class=\"_ _1\"> </span>dobra <span class=\"_ _1\"> </span>lub <span class=\"_ _2\"> </span>us\u0142ugi<span class=\"ff2\"> <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>klienta</span>, <span class=\"_ _1\"> </span>spe\u0142niaj\u0105c <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>ten spos\u00f3b swoje <span class=\"_ _4\"></span>zobowi\u0105zanie d<span class=\"_ _4\"></span>o wykonania <span class=\"_ _4\"></span>\u015bwiadczen<span class=\"_ _4\"></span>ia<span class=\"ff2\">. </span>Wynagrodzenie <span class=\"_ _4\"></span>zmienne W <span class=\"_ _3\"></span>umowie <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>Franco <span class=\"_ _3\"></span>Nevada <span class=\"_ _3\"></span>\u0142\u0105czna <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>transakcyjna <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>zmienna <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>zale\u017cy <span class=\"_ _3\"></span>od <span class=\"_ _f\"></span>ilo\u015bci <span class=\"_ _3\"></span>sprzedanych <span class=\"_ _3\"></span>surowc\u00f3w, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ta <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>kolei <span class=\"_ _3\"></span>zale\u017cy <span class=\"_ _3\"></span>o<span class=\"_ _f\"></span><span class=\"ff2 ls20\">d </span>wydobycia  rudy  w  prz<span class=\"_ _4\"></span>ysz\u0142o\u015bci<span class=\"_ _4\"></span>  przez  okre<span class=\"_ _4\"></span>s  \u017cycia  kopaln<span class=\"_ _4\"></span>i  (w  tym  np. <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>d  wielk<span class=\"_ _4\"></span>o\u015bci  z\u0142\u00f3\u017c).  A  za<span class=\"_ _4\"></span>tem,  je\u017celi  w  k<span class=\"_ _4\"></span>ol<span class=\"_ _3\"></span><span class=\"ff2\">ejnych <span class=\"_ _12\"> </span>okresach </span>sprawozdawczych <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ona <span class=\"_ _1\"> </span>zmiany <span class=\"_ _1\"> </span>os\u0105du <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>zakresie <span class=\"_ _1\"> </span>planowanego <span class=\"_ _1\"> </span>wydobycia <span class=\"_ _0\"> </span>rudy, <span class=\"_ _2\"> </span>a <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>konse<span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>encji <span class=\"_ _1\"> </span>ilo\u015bci <span class=\"_ _1\"> </span>sprzedanych<span class=\"_ _4\"></span> surowc\u00f3w \u2013<span class=\"ff2\"> </span>dok<span class=\"_ _4\"></span>ona tak\u017ce aktual<span class=\"_ _4\"></span>izacji ceny <span class=\"_ _4\"></span>transakcyjnej.<span class=\"ff2\"> </span>Kwoty <span class=\"_ _2\"> </span>przypisane <span class=\"_ _2\"> </span>do  spe<span class=\"_ _4\"></span>\u0142nionych <span class=\"_ _2\"> </span>zobowi\u0105za\u0144 <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>wykonania<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>\u015bwiadczeni<span class=\"ff2\">a  Grupa <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>lub <span class=\"_ _12\"> </span>jako <span class=\"_ _2\"> </span>zmniejszenie<span class=\"_ _4\"></span> </span>przychod\u00f3w w okr<span class=\"_ _4\"></span>esie, w <span class=\"_ _4\"></span>kt\u00f3rym cena tra<span class=\"_ _4\"></span>nsakcyjna ul<span class=\"_ _4\"></span>eg\u0142a zmiani<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span>Istotny element fi<span class=\"_ _4\"></span>nansowa<span class=\"_ _4\"></span>nia W <span class=\"_ _f\"></span>kontek\u015bcie <span class=\"_ _f\"></span>umowy <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>Franco <span class=\"_ _3\"></span>N<span class=\"_ _3\"></span>evada,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>maj\u0105c <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>uwadze <span class=\"_ _0\"></span>przewidywany <span class=\"_ _3\"></span>okres <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>momentu, <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>kt\u00f3<span class=\"_ _3\"></span>rym <span class=\"_ _3\"></span>otrzymano <span class=\"_ _f\"></span>przedp\u0142a<span class=\"_ _3\"></span>t\u0119 <span class=\"_ _f\"></span>do momentu, <span class=\"_ _1\"> </span>w <span class=\"_ _12\"> </span>kt\u00f3rym <span class=\"_ _1\"> </span>Grupa <span class=\"_ _2\"> </span>przekazuje <span class=\"_ _2\"> </span>przyrzeczone <span class=\"_ _1\"> </span>dobra <span class=\"_ _2\"> </span>(okres <span class=\"_ _2\"> </span>\u017cycia <span class=\"_ _2\"> </span>kopalni, <span class=\"_ _2\"> </span>tj. <span class=\"_ _2\"> </span>kilkadziesi<span class=\"_ _4\"></span>\u0105t <span class=\"_ _2\"> </span>lat) <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>charakter <span class=\"_ _2\"> </span>tej <span class=\"_ _2\"> </span>umowy<span class=\"_ _3c\"> </span>uznano, <span class=\"_ _1\"> </span>\u017ce <span class=\"_ _1\"> </span>rozk\u0142ad <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>czasie <span class=\"_ _1\"> </span>p\u0142atno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _1\"> </span>daje <span class=\"_ _1\"> </span>Grupie <span class=\"_ _1\"> </span>korzy\u015bci <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>finansowania <span class=\"_ _1\"> </span>dostawy <span class=\"_ _1\"> </span>surowc\u00f3w <span class=\"_ _1\"> </span>przez <span class=\"_ _1\"> </span>kupuj\u0105cego <span class=\"_ _0\"> </span>(Franco Nev<span class=\"ff3\">ada), co skutkuj<span class=\"_ _4\"></span>e tym, \u017ce um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wa za<span class=\"_ _4\"></span>wiera istotny el<span class=\"_ _4\"></span>ement fina<span class=\"_ _4\"></span>nsowania.<span class=\"ff2\"> </span></span>Grupa <span class=\"_ _f\"></span>przedstawia <span class=\"_ _0\"></span>skutki <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owania <span class=\"_ _f\"></span>(koszty <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>odsetek)<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>oddzielnie <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>przychod\u00f3w <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>um\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>klientami <span class=\"_ _0\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> sprawozdaniu </span>z <span class=\"ff3\">wyniku. <span class=\"_ _1\"> </span>Koszty <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>odsetek <span class=\"_ _1\"> </span>ujmo<span class=\"_ _3\"></span>wan<span class=\"_ _4\"></span>e <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>tylko<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>takim <span class=\"_ _2\"> </span>zakresie, <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>jakim <span class=\"_ _2\"> </span>wcze\u015bniej <span class=\"_ _2\"> </span>uj\u0119to <span class=\"_ _1\"> </span>zobowi\u0105zanie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>umowy </span>z Franco Nevada<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span> Ustalenie cen<span class=\"_ _4\"></span>y transakcyjnej pr<span class=\"_ _4\"></span>zypisane<span class=\"_ _4\"></span>j do pozosta\u0142<span class=\"_ _4\"></span>ych zobow<span class=\"_ _4\"></span>i\u0105za\u0144 do wykonan<span class=\"_ _4\"></span>ia \u015bwiadcze\u0144<span class=\"ff2\"> </span>W <span class=\"_ _2\"> </span>syt<span class=\"_ _3\"></span>uac<span class=\"_ _4\"></span>ji, <span class=\"_ _2\"> </span>kiedy  na <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>ko\u0144cz\u0105cy <span class=\"_ _2\"> </span>okres <span class=\"_ _2\"> </span>sprawozdawczy <span class=\"_ _2\"> </span>Grupa <span class=\"_ _2\"> </span>posiada  p<span class=\"_ _4\"></span>ozosta\u0142e <span class=\"_ _2\"> </span>zobowi\u0105zania  do <span class=\"_ _2\"> </span>wykonania <span class=\"_ _2\"> </span>\u015bwiadczenia,<span class=\"_ _6\"></span> wymagane <span class=\"_ _12\"> </span>jest  ujawnienie <span class=\"_ _12\"> </span>ceny <span class=\"_ _12\"> </span>transakcyjnej <span class=\"_ _12\"> </span>przypisanej  do <span class=\"_ _2\"> </span>tych  zobowi\u0105za\u0144  (MSS<span class=\"_ _4\"></span>F  15.12<span class=\"_ _4\"></span>0<span class=\"_ _3\"></span><span class=\"ff2\">-</span>122).  Grupa<span class=\"_ _4\"></span>  stosuje  r<span class=\"_ _4\"></span>ozwi\u0105zanie praktyczne <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ujawnia <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>wykonania <span class=\"_ _f\"></span>\u015bwiadcze\u0144 <span class=\"_ _3\"></span>stanowi\u0105cych <span class=\"_ _f\"></span>cz\u0119\u015b\u0107 <span class=\"_ _3\"></span>um\u00f3w, <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _f\"></span>przewidywany <span class=\"_ _3\"></span>pi<span class=\"_ _3\"></span><span class=\"ff2\">erwotny <span class=\"_ _f\"></span>okre<span class=\"_ _4\"></span>s </span>obowi\u0105zywania wynosi jeden rok lub kr\u00f3cej. <span class=\"_ _3\"></span>Grupa posiada r\u00f3wnie\u017c kontrakty d\u0142ugoterminow<span class=\"_ _4\"></span>e, w kt\u00f3<span class=\"_ _3\"></span>ry<span class=\"_ _4\"></span>ch cena <span class=\"_ _3\"></span>jest oparta g\u0142\u00f3wnie<span class=\"ff2\"> </span>na wynagrodz<span class=\"_ _4\"></span>eniu zmiennym,<span class=\"_ _4\"></span> kt\u00f3rego Grupa<span class=\"_ _4\"></span> nie uwz<span class=\"_ _4\"></span>gl\u0119dnia w sz<span class=\"_ _4\"></span>acunku <span class=\"_ _4\"></span>ceny transakcyjn<span class=\"_ _4\"></span>ej.<span class=\"ff7 fs8\"> </span>Ponadto, <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>(przez sp\u00f3<span class=\"_ _3\"></span>\u0142k\u0119 <span class=\"_ _3\"></span>DMC) <span class=\"_ _3\"></span>realizuje ko<span class=\"_ _3\"></span>ntrakt<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>d\u0142ugoterminow<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>budow\u0119 <span class=\"_ _3\"></span>kopal\u0144, <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kt\u00f3rych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>przychod\u00f3<span class=\"_ _4\"></span>w wykorzystuje  metod\u0119  opart\u0105  na  nak\u0142adach  spe\u0142niaj\u0105c\u0105  kryteria  dla  ujmowania  przychodu  w  kwocie,  kt\u00f3r\u0105  G<span class=\"_ _3\"></span>rupa  ma  praw<span class=\"_ _4\"></span>o zafakturowa\u0107. <span class=\"_ _3\"></span>Na <span class=\"_ _f\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _f\"></span>2023 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>\u0142<span class=\"_ _3\"></span>\u0105czna<span class=\"ff2\"> <span class=\"_ _f\"></span></span>kwota <span class=\"_ _f\"></span>ceny <span class=\"_ _f\"></span>transakcyjn<span class=\"_ _4\"></span>ej <span class=\"_ _f\"></span>przypisanej <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _0\"></span>wykonan<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>\u015bwiadcze\u0144, kt\u00f3re <span class=\"_ _1\"> </span>pozosta\u0142y <span class=\"_ _1\"> </span>niespe\u0142nione <span class=\"_ _1\"> </span>na <span class=\"_ _0\"> </span>ko<span class=\"_ _3\"></span>niec <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kresu <span class=\"_ _0\"></span>sprawozdawczego <span class=\"_ _1\"> </span>wynios\u0142a <span class=\"_ _1\"> </span>940 <span class=\"_ _1\"> </span>mln <span class=\"_ _1\"> </span>PLN, <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>czego <span class=\"_ _1\"> </span>kwota <span class=\"_ _1\"> </span>489 <span class=\"_ _1\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _1\"> </span>zostanie zrealizowana <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>roku <span class=\"_ _2\"> </span>2024, <span class=\"_ _1\"> </span>kwota <span class=\"_ _2\"> </span>335 <span class=\"_ _2\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _2\"> </span>zostanie <span class=\"_ _1\"> </span>zrealizo<span class=\"_ _3\"></span>wana <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>2025 <span class=\"_ _2\"> </span>r., <span class=\"_ _2\"> </span>a <span class=\"_ _2\"> </span>kwota <span class=\"_ _2\"> </span>116 <span class=\"_ _2\"> </span>mln <span class=\"_ _1\"> </span>PLN <span class=\"_ _2\"> </span>zostanie <span class=\"_ _2\"> </span>zrealizowana<span class=\"_ _4\"></span> w <span class=\"lse\">2026</span> <span class=\"ff3\">r. <span class=\"_ _19\"> </span>lub <span class=\"_ _10\"> </span>p\u00f3\u017aniej <span class=\"_ _10\"> </span>(w <span class=\"_ _10\"> </span>okresie <span class=\"_ _19\"> </span>po<span class=\"_ _3\"></span>r\u00f3wna<span class=\"_ _4\"></span>wczym  \u0142\u0105czna <span class=\"_ _10\"> </span>kwota  ceny <span class=\"_ _10\"> </span>transakcyjnej  przypisanej  do <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _19\"> </span>do<span class=\"_ _3\"></span>  wykonania </span>\u015bwiadcze\u0144, <span class=\"_ _f\"></span>kt\u00f3re <span class=\"_ _f\"></span>pozosta\u0142y <span class=\"_ _f\"></span>niespe\u0142nione <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>konie<span class=\"_ _3\"></span>c <span class=\"_ _f\"></span>okresu <span class=\"_ _f\"></span>sprawozdawczeg<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>wynios\u0142a<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span>899 <span class=\"_ _f\"></span>mln <span class=\"_ _0\"></span>PLN, <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>czego <span class=\"_ _f\"></span>kwota <span class=\"_ _f\"></span>559 <span class=\"_ _f\"></span>mln<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>PLN </span>zostanie <span class=\"_ _10\"> </span>zrealizowana<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>roku <span class=\"_ _10\"> </span>2023, <span class=\"_ _19\"> </span>kwot<span class=\"_ _3\"></span>a  149 <span class=\"_ _10\"> </span>mln <span class=\"_ _10\"> </span>PLN <span class=\"_ _11\"> </span>zostanie <span class=\"_ _10\"> </span>zrealizowana  w <span class=\"_ _10\"> </span>2024 <span class=\"_ _10\"> </span>r., <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>kwo<span class=\"_ _3\"></span>ta  191 <span class=\"_ _10\"> </span>mln <span class=\"_ _10\"> </span>PLN <span class=\"_ _11\"> </span>zostani<span class=\"_ _4\"></span>e zrealizowana w <span class=\"lse\">2025</span> <span class=\"_ _4\"></span><span class=\"ff3\">r. lub p\u00f3\u017aniej). W t<span class=\"_ _4\"></span>ych kontraktach <span class=\"_ _4\"></span>nie wyst\u0119<span class=\"_ _4\"></span>puje zmienny <span class=\"_ _4\"></span>element wyna<span class=\"_ _4\"></span>grodzenia.<span class=\"ff2\"> </span></span>Umowy <span class=\"ff4\">rodz\u0105c</span>e <span class=\"_ _4\"></span><span class=\"ff4\">obci\u0105\u017cenia i <span class=\"_ _4\"></span>wynagrodzeni<span class=\"_ _4\"></span>e zmienne<span class=\"ff1 fc9\"> </span></span>Maj\u0105c  na<span class=\"_ _4\"></span>  uw<span class=\"_ _4\"></span>adze  wi<span class=\"_ _4\"></span>\u0119ksz\u0105<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>zmienno\u015b\u0107 <span class=\"_ _12\"> </span>otoczenia <span class=\"_ _2\"> </span>makroekonomicznego, <span class=\"_ _2\"> </span>kt\u00f3re  ma <span class=\"_ _2\"> </span>istotny  wp<span class=\"_ _4\"></span>\u0142yw <span class=\"_ _2\"> </span>na  kszta\u0142towani<span class=\"_ _4\"></span>e  si\u0119 <span class=\"_ _2\"> </span>wynik\u00f3w finansowych <span class=\"_ _15\"> </span><span class=\"ff3\">Jednostki <span class=\"_ _15\"> </span>Dominuj\u0105cej <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _15\"> </span>wymogi <span class=\"_ _15\"> </span>MSR <span class=\"_ _14\"> </span>37 <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>zakresie <span class=\"_ _15\"> </span>identyfikacji <span class=\"_ _15\"> </span>um\u00f3w <span class=\"_ _15\"> </span>rodz\u0105cych <span class=\"_ _14\"> </span>obci\u0105\u017cenia, <span class=\"_ _14\"> </span></span>Jednostk<span class=\"_ _4\"></span>a Dominuj\u0105ca <span class=\"_ _15\"> </span>przeprowadza<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>cykliczn\u0105 <span class=\"_ _15\"> </span>analiz\u0119 <span class=\"_ _15\"> </span>zawartych <span class=\"_ _15\"> </span>kontrakt\u00f3w <span class=\"_ _15\"> </span>pod <span class=\"_ _15\"> </span>k\u0105tem <span class=\"_ _15\"> </span>ewentualnego <span class=\"_ _15\"> </span>zaistnienia<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>sytuacji, <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>kt\u00f3rej kontraktowa c<span class=\"_ _4\"></span>ena sprzeda\u017cy ni<span class=\"_ _4\"></span>e przekracz<span class=\"_ _4\"></span>a szacowanych,<span class=\"_ _4\"></span> nieunikn<span class=\"_ _4\"></span>ionych koszt\u00f3<span class=\"_ _4\"></span>w realizacji t<span class=\"_ _4\"></span>ych kontrakt<span class=\"_ _4\"></span>\u00f3w. <span class=\"ff2\"> </span>Dla <span class=\"_ _2\"> </span>kontrakt\u00f3w <span class=\"_ _2\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>produkt\u00f3w <span class=\"_ _2\"> </span>podstawowych <span class=\"_ _2\"> </span>(miedzi, <span class=\"_ _1\"> </span>srebra, <span class=\"_ _2\"> </span>z\u0142ota)  <span class=\"ff2\">Jednost</span>ka <span class=\"_ _1\"> </span>Dominuj\u0105ca <span class=\"_ _2\"> </span>ma <span class=\"_ _2\"> </span>ograniczone <span class=\"_ _2\"> </span>mo\u017cliwo\u015bci przeniesienia <span class=\"_ _3\"></span>ewentual<span class=\"_ _4\"></span>nego <span class=\"_ _3\"></span>wzrostu <span class=\"_ _3\"></span>koszt\u00f3w <span class=\"_ _3\"></span>produkcji <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ceny <span class=\"_ _3\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>finalnych produkt\u00f3w, <span class=\"_ _3\"></span>poniewa\u017c <span class=\"_ _3\"></span>poziom <span class=\"_ _3\"></span>przychod\u00f3w <span class=\"_ _3\"></span>ze sprzeda\u017cy tych <span class=\"_ _4\"></span>produkt\u00f3w <span class=\"_ _4\"></span>uzale\u017cniony j<span class=\"_ _4\"></span>est w g\u0142\u00f3wne<span class=\"_ _4\"></span>j mierze <span class=\"_ _4\"></span>od notowa\u0144 gie<span class=\"_ _4\"></span>\u0142dowych oraz <span class=\"_ _4\"></span>kurs\u00f3w w<span class=\"ff2\">alutowych.  </span>Baz\u0105 dla <span class=\"_ _3\"></span>ustalenia <span class=\"_ _3\"></span>ceny sprzeda\u017cy <span class=\"_ _3\"></span>dla produkt\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>miedz<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>w kontraktach <span class=\"_ _3\"></span>fizycznych s\u0105 <span class=\"_ _3\"></span>notowan<span class=\"_ _4\"></span>ia <span class=\"_ _3\"></span>gie\u0142dowe (najcz\u0119\u015bciej <span class=\"_ _3\"></span>st<span class=\"_ _4\"></span>osowan<span class=\"ff2 ls3a\">e </span>\u201eCash <span class=\"_ _11\"> </span>Settlement\u201d <span class=\"_ _11\"> </span>Londy\u0144skiej<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>Gie\u0142dy <span class=\"_ _11\"> </span>M<span class=\"_ _3\"></span>etali <span class=\"_ _11\"> </span>\u2013<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _11\"> </span></span>LME). <span class=\"_ _11\"> </span>Je\u017celi <span class=\"_ _11\"> </span>cho<span class=\"_ _3\"></span>dzi <span class=\"_ _11\"> </span>o <span class=\"_ _11\"> </span>produkty <span class=\"_ _11\"> </span>ze <span class=\"_ _15\"> </span>srebra, <span class=\"_ _11\"> </span>stosowane <span class=\"_ _11\"> </span>ceny <span class=\"_ _11\"> </span>opieraj\u0105 <span class=\"_ _11\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>n<span class=\"_ _3\"></span><span class=\"ff2 ls22\">a </span>notowaniach z Londy\u0144ski<span class=\"_ _4\"></span>ego Rynku Kruszc\u00f3w (Lon<span class=\"_ _4\"></span>don Bullion Market Associati<span class=\"_ _4\"></span>on). Podobnie wy<span class=\"_ _4\"></span>gl\u0105da sytuacja dla innych istotny<span class=\"_ _4\"></span>ch<span class=\"_ _3\"></span><span class=\"ff2\"> </span>produkt\u00f3w <span class=\"_ _0\"></span>Jednostki <span class=\"_ _f\"></span>Dominuj\u0105cej, <span class=\"_ _0\"></span>czyli <span class=\"_ _0\"></span>produkt\u00f3w <span class=\"_ _f\"></span>ze <span class=\"_ _0\"></span>z\u0142ota <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>o\u0142owiu, <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>kt\u00f3rych <span class=\"_ _0\"></span>ceny <span class=\"_ _0\"></span>sprzeda\u017c<span class=\"_ _4\"></span>y <span class=\"_ _0\"></span>uzale\u017cnione <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>notowa\u0144 gie\u0142<span class=\"ff2\">dowych. </span>Mo\u017cliwe <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _11\"> </span>negocjacje <span class=\"_ _10\"> </span>dodatkowy<span class=\"_ _4\"></span>ch <span class=\"_ _10\"> </span>premii <span class=\"_ _11\"> </span>do <span class=\"_ _10\"> </span>cen <span class=\"_ _11\"> </span>wynikaj\u0105cych <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>notowa\u0144 <span class=\"_ _11\"> </span>gie\u0142dowych,  jednak <span class=\"_ _11\"> </span>w <span class=\"_ _10\"> </span>tym <span class=\"_ _11\"> </span>zakresie <span class=\"_ _10\"> </span>wyst\u0119puj\u0105 ograniczenia wynikaj\u0105<span class=\"_ _4\"></span>ce z wp\u0142<span class=\"_ _4\"></span>ywu a<span class=\"_ _4\"></span>ktualnych warunk<span class=\"_ _4\"></span>\u00f3w rynkowy<span class=\"_ _4\"></span>ch, jak <span class=\"_ _4\"></span>r\u00f3wnie\u017c pozycji ne<span class=\"_ _4\"></span>gocjacyjnej <span class=\"_ _4\"></span>stron.<span class=\"ff2\"> </span>Cz\u0119\u015b\u0107  produk<span class=\"_ _4\"></span>t\u00f3w  <span class=\"ff2\">Jednos<span class=\"_ _4\"></span>tki  D<span class=\"ff3\">ominu<span class=\"_ _4\"></span>j\u0105cej  (m.in. <span class=\"_ _12\"> </span>kwas  siarkow<span class=\"_ _4\"></span>y, <span class=\"_ _2\"> </span>siarczan  miedzi,  o\u0142\u00f3w  rafin<span class=\"_ _4\"></span>owany) <span class=\"_ _12\"> </span>stanowi\u0105<span class=\"ff2\">  produkty <span class=\"_ _12\"> </span>uboczn<span class=\"_ _4\"></span>e </span></span></span>procesu produkcji miedzi, kt\u00f3re po <span class=\"_ _3\"></span>dalszej przer\u00f3bce, mog\u0105 zosta\u0107 sprzedane klientom zewn\u0119trznym<span class=\"_ _4\"></span>. Decyduj\u0105c si\u0119 <span class=\"_ _3\"></span>na ich <span class=\"_ _3\"></span>prz<span class=\"_ _4\"></span>er\u00f3<span class=\"_ _3\"></span><span class=\"ff2 ls20\">b </span>i <span class=\"_ _f\"></span>sprzeda\u017c, <span class=\"_ _3\"></span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca<span class=\"_ _4\"></span> <span class=\"_ _f\"></span><span class=\"ff2\">nie <span class=\"_ _f\"></span></span>kieruje <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _3\"></span>jedynie <span class=\"_ _f\"></span>potencjalnymi <span class=\"_ _3\"></span>przysz\u0142ymi <span class=\"_ _3\"></span>korzy\u015bciami <span class=\"_ _3\"></span>ekonomicznymi <span class=\"_ _3\"></span>p\u0142yn\u0105cymi <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>takich kontrakt\u00f3w, ale <span class=\"_ _3\"></span>zwraca <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>\u00f3wnie\u017c uwag\u0119 <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>inne, unikni\u0119te <span class=\"_ _3\"></span>w ten <span class=\"_ _3\"></span>spos\u00f3b <span class=\"_ _3\"></span>koszt<span class=\"_ _4\"></span>y, kt\u00f3<span class=\"_ _3\"></span>re alternatywnie musia\u0142yby <span class=\"_ _3\"></span>zosta\u0107 poniesione <span class=\"_ _3\"></span><span class=\"ff2 ls3b\">w </span>celu utylizacji t<span class=\"_ _4\"></span>ych produkt<span class=\"_ _4\"></span>\u00f3w uboczny<span class=\"ff2\">ch. </span>Pomimo <span class=\"_ _3\"></span>tego, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _f\"></span>obecnie <span class=\"_ _3\"></span>obserwowane, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>czekiwane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>najbli\u017cszym <span class=\"_ _3\"></span>okresie, <span class=\"_ _3\"></span>ceny <span class=\"_ _f\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>kwasu <span class=\"_ _3\"></span>siarkowego, <span class=\"_ _3\"></span>siarczanu <span class=\"_ _3\"></span>miedzi i <span class=\"ff3\">o\u0142owiu <span class=\"_ _3\"></span>rafinowan<span class=\"_ _4\"></span>ego <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>pozwalaj\u0105 na <span class=\"_ _3\"></span>osi\u0105ganie <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>tych <span class=\"_ _3\"></span>produktach <span class=\"_ _3\"></span>dodatnich <span class=\"_ _3\"></span>mar\u017c,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>wynik <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>tej <span class=\"_ _3\"></span>dzia\u0142alno\u015bci <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>korzystni<span class=\"_ _4\"></span>ejs<span class=\"_ _3\"></span><span class=\"ff2 ls3c\">zy<span class=\"ls0\"> </span></span></span>w por\u00f3wnaniu <span class=\"_ _4\"></span>do dost\u0119pn<span class=\"_ _4\"></span>ych rozwi\u0105z<span class=\"_ _4\"></span>a\u0144 alternatywnych <span class=\"_ _4\"></span>(np. utyl<span class=\"_ _4\"></span>izacji tych pr<span class=\"_ _4\"></span>odukt\u00f3w ub<span class=\"_ _4\"></span>ocznych).<span class=\"ff2\"> </span>Dlatego <span class=\"_ _3\"></span>te\u017c <span class=\"_ _3\"></span>Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca <span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>ujmuje <span class=\"_ _3\"></span>okre\u015blonych <span class=\"_ _3\"></span>um\u00f3w,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>jako <span class=\"_ _f\"></span>um\u00f3w <span class=\"_ _3\"></span>rodz\u0105cych <span class=\"_ _3\"></span>obci\u0105\u017cenia,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>gdy\u017c <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>szerszej <span class=\"_ _3\"></span>perspekty<span class=\"_ _4\"></span>wie generuje <span class=\"_ _3\"></span>zy<span class=\"_ _4\"></span>sk <span class=\"_ _3\"></span>na ca\u0142o\u015bci <span class=\"_ _3\"></span>procesu produkcji <span class=\"_ _3\"></span>miedzi, w <span class=\"_ _3\"></span>kt\u00f3rym <span class=\"_ _3\"></span>zagosp<span class=\"_ _4\"></span>odarowywani<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>produkt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>uboczny<span class=\"_ _4\"></span>ch st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi <span class=\"_ _3\"></span>int<span class=\"_ _4\"></span>egraln\u0105 cz\u0119\u015b\u0107 i <span class=\"ff3\">wpisuje <span class=\"_ _d\"> </span>si\u0119 <span class=\"_ _c\"> </span>w <span class=\"_ _d\"> </span>dzia\u0142ania <span class=\"_ _d\"> </span>Jednostki <span class=\"_ _c\"> </span>Dominuj\u0105cej <span class=\"_ _c\"> </span>zmierzaj\u0105ce <span class=\"_ _c\"> </span>do <span class=\"_ _d\"> </span>ochrony <span class=\"_ _c\"> </span>\u015bro<span class=\"_ _3\"></span>dowiska <span class=\"_ _c\"> </span>natur<span class=\"_ _4\"></span>alnego <span class=\"_ _c\"> </span>jak <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>minimalizowani<span class=\"_ _4\"></span>a </span>negatywneg<span class=\"_ _4\"></span>o wp\u0142ywu na t<span class=\"_ _4\"></span>o \u015brodowisko na<span class=\"_ _4\"></span> skutek pr<span class=\"_ _4\"></span>owadzonej dzia\u0142alno\u015bci g<span class=\"_ _4\"></span>ospodarczej. <span class=\"ff2\"> </span>Na  bazie <span class=\"_ _19\"> </span>przeprowadzonych  analiz  <span class=\"ff3\">Jednostka  Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105ca  nie <span class=\"_ _10\"> </span>stwierdzi\u0142a  wyst\u0119powania  na  dzie\u0144  31  grudnia<span class=\"ff2\"> <span class=\"_ _10\"> </span></span>2023  r. <span class=\"_ _10\"> </span>um\u00f3w </span>rodz\u0105cych obci\u0105\u017c<span class=\"_ _4\"></span>enia w rozum<span class=\"_ _4\"></span>ieniu MSR 37<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>Przychody z um<span class=\"_ _4\"></span>\u00f3w z klient<span class=\"_ _4\"></span>ami Grupy Kapi<span class=\"_ _4\"></span>ta\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 w<span class=\"_ _4\"></span>ed\u0142ug as<span class=\"_ _4\"></span>ortymentu<span class=\"ff1\"> </span>od 01.01.2023 do 3<span class=\"_ _3\"></span>1.12.2023 Pozycje uzgadniaj\u0105c<span class=\"_ _3\"></span>e <span class=\"ff1\"> </span>do danych skonsoli<span class=\"_ _3\"></span>dowanych<span class=\"_ _3\"></span> KGHM  Polska Mied\u017a S.A.<span class=\"_ _3\"></span><span class=\"ff1\"> </span> KGHM INTERNATIONAL LT<span class=\"_ _3\"></span>D. Sierra Gorda S.C.M<span class=\"_ _3\"></span>.* Pozosta\u0142e <span class=\"ff1\"> </span>segmenty Eliminacja danych <span class=\"_ _3\"></span> segmentu  Sierra Gorda S.C.M<span class=\"_ _3\"></span>. Korekty konsolidacyjne<span class=\"_ _3\"></span> Dane skonsolidowane<span class=\"_ _3\"></span> Produkty Mied\u017a<span class=\"ff2\"> </span>22 290 1 409 2 677  <span class=\"ls11\">10</span> (2 677) ( 44) 23 665 Srebro 4 389  <span class=\"ls11\">34</span>  <span class=\"ls11\">72</span> - ( 72) - 4 423<span class=\"ls0\"> </span>Z\u0142oto<span class=\"ff2\"> </span> <span class=\"ls11\">932</span>  <span class=\"ls11\">211</span>  <span class=\"ls11\">277</span> - ( 277) - 1 143<span class=\"ls0\"> </span>Us\u0142ugi<span class=\"ff2\"> </span> <span class=\"ls11\">199</span>  <span class=\"ls11\">681</span> - 2 711 - (2 070) 1 521<span class=\"ls0\"> </span>Energia  <span class=\"ls11\">123</span> - -  <span class=\"ls11\">519</span> - ( 388)  <span class=\"ls3\">254</span> S\u00f3l<span class=\"ff2\"> </span> <span class=\"ls11\">56</span> - - - - 25**  <span class=\"ls3\">81</span> \u015arodki strza\u0142owe <span class=\"_ _3\"></span><span class=\"ff2\"> </span>i materia\u0142y wybu<span class=\"_ _3\"></span>chowe<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">313</span> - ( 152)  <span class=\"ls3\">161</span> Maszyny g\u00f3rnicze, \u015br<span class=\"_ _3\"></span>odki transportu i inne typ<span class=\"_ _3\"></span>y maszyn i urz\u0105dze\u0144<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">383</span> - ( 331)  <span class=\"ls3\">52</span> Dodatki do paliw<span class=\"_ _3\"></span> - - -  <span class=\"ls11\">103</span> - -  <span class=\"ls3\">103</span> O\u0142\u00f3w<span class=\"ff2\"> </span> <span class=\"ls11\">264</span> - - - - -  <span class=\"ls3\">264</span> Wyroby z innych met<span class=\"_ _3\"></span>ali nie\u017celaznych<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - -  <span class=\"ls11\">141</span> - ( 9)  <span class=\"ls3\">132</span> Pozosta\u0142e produkty<span class=\"_ _3\"></span><span class=\"ff2\"> </span> <span class=\"ls11\">184</span>  <span class=\"ls11\">116</span>  <span class=\"ls11\">293</span>  <span class=\"ls11\">883</span> ( 293) ( 572)  <span class=\"ls3\">611</span> Towary i materia\u0142y<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Stal - - -  <span class=\"ls11\">440</span> - ( 73)  <span class=\"ls3\">367</span> Ropa naftowa i jej poc<span class=\"_ _3\"></span>hodne - - -  <span class=\"ls11\">435</span> - ( 361)  <span class=\"ls3\">74</span> S\u00f3l<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">81</span> - (81)** - Pozosta\u0142e towary i m<span class=\"_ _3\"></span>ateria\u0142y<span class=\"ff2\"> </span> <span class=\"ls11\">647</span> - - 6 566 - (6 597)  <span class=\"ls3\">616</span> RAZEM 29 084 2 451<span class=\"ls0\"> </span>3 319<span class=\"ls0\"> </span>12 585 (3 319) (10 653) 33 467 * 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.<span class=\"ff6\"> </span>** W tym: 81 mln PLN - reklasyfikacja z <span class=\"ff5\">przychod\u00f3w ze sprzeda\u017cy towar\u00f3w i materia\u0142\u00f3w do przychod\u00f3w ze sprzeda\u017cy produkt\u00f3w.</span> od 01.01.2022 do 3<span class=\"_ _3\"></span>1.12.2022 Pozycje uzgadniaj\u0105c<span class=\"_ _3\"></span>e <span class=\"ff1\"> </span>do danych skonsoli<span class=\"_ _3\"></span>dowanych<span class=\"_ _3\"></span> KGHM  Polska Mied\u017a S.A.<span class=\"_ _3\"></span><span class=\"ff1\"> </span> KGHM INTERNATIONAL LT<span class=\"_ _3\"></span>D. Sierra Gorda S.C.M<span class=\"_ _3\"></span>.* Pozosta\u0142e <span class=\"ff1\"> </span>segmenty Eliminacja danych <span class=\"_ _3\"></span> segmentu  Sierra Gorda S.C.M<span class=\"_ _3\"></span>. Korekty konsolidacyjne<span class=\"_ _3\"></span> Dane skonsolidowane<span class=\"_ _3\"></span> Produkty Mied\u017a<span class=\"ff2\"> </span>22 207 2 015 3 248  <span class=\"ls11\">10</span> (3 248) ( 51) 24 181 Srebro 4 341  <span class=\"ls11\">30</span>  <span class=\"ls11\">82</span> - ( 82) - 4 371<span class=\"ls0\"> </span>Z\u0142oto<span class=\"ff2\"> </span> <span class=\"ls11\">649</span>  <span class=\"ls11\">313</span>  <span class=\"ls11\">269</span> - ( 269) -  <span class=\"ls3\">962</span> Us\u0142ugi<span class=\"ff2\"> </span> <span class=\"ls11\">174</span>  <span class=\"ls11\">595</span> - 2 307 - (1 745) 1 331<span class=\"ls0\"> </span>Energia  <span class=\"ls11\">35</span> - -  <span class=\"ls11\">358</span> - ( 212)  <span class=\"ls3\">181</span> S\u00f3l<span class=\"ff2\"> </span> <span class=\"ls11\">36</span> - - - - 23**  <span class=\"ls3\">59</span> \u015arodki strza\u0142owe <span class=\"_ _3\"></span><span class=\"ff2\"> </span>i materia\u0142y wybu<span class=\"_ _3\"></span>chowe<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">300</span> - ( 151)  <span class=\"ls3\">149</span> Maszyny g\u00f3rnicze, \u015br<span class=\"_ _3\"></span>odki transportu i inne typ<span class=\"_ _3\"></span>y maszyn i urz\u0105dze\u0144<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">315</span> - ( 271)  <span class=\"ls3\">44</span> Dodatki do paliw<span class=\"_ _3\"></span> - - -  <span class=\"ls11\">159</span> - -  <span class=\"ls3\">159</span> O\u0142\u00f3w<span class=\"ff2\"> </span> <span class=\"ls11\">295</span> - - - - -  <span class=\"ls3\">295</span> Wyroby z innych met<span class=\"_ _3\"></span>ali nie\u017celaznych<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - -  <span class=\"ls11\">179</span> - ( 4)  <span class=\"ls3\">175</span> Pozosta\u0142e produkty<span class=\"_ _3\"></span><span class=\"ff2\"> </span> <span class=\"ls11\">325</span>  <span class=\"ls11\">264</span>  <span class=\"ls11\">375</span>  <span class=\"ls11\">797</span> ( 375) ( 480)  <span class=\"ls3\">906</span> Towary i materia\u0142y<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Stal - - -  <span class=\"ls11\">623</span> - ( 142)  <span class=\"ls3\">481</span> Ropa naftowa i jej poc<span class=\"_ _3\"></span>hodne - - -  <span class=\"ls11\">528</span> - ( 431)  <span class=\"ls3\">97</span> S\u00f3l<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">59</span> - (59)** - Pozosta\u0142e towary i m<span class=\"_ _3\"></span>ateria\u0142y<span class=\"ff2\"> </span> <span class=\"ls11\">367</span> - - 7 254 - (7 165)  <span class=\"ls3\">456</span> RAZEM 28 429 3 217<span class=\"ls0\"> </span>3 974<span class=\"ls0\"> </span>12 889 (3 974) (10 688) 33 847 * 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.<span class=\"ff6\"> </span>** W tym: 59 mln PLN - <span class=\"ff5\">reklasyfikacja z przychod\u00f3w ze sprzeda\u017cy towar\u00f3w i materia\u0142\u00f3w do przychod\u00f3w ze sprzeda\u017cy produkt\u00f3w.</span> Nota 2.4 <span class=\"ff4\">Przych<span class=\"_ _4\"></span>ody z um\u00f3w z <span class=\"_ _4\"></span>klientami Grupy <span class=\"_ _4\"></span>Kapit<span class=\"_ _4\"></span>a\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 w<span class=\"_ _4\"></span>ed\u0142ug kateg<span class=\"_ _4\"></span>orii<span class=\"ff1\"> </span></span>od 01.01.2023 do 3<span class=\"_ _3\"></span>1.12.2023 Pozycje uzgadniaj\u0105c<span class=\"_ _3\"></span>e <span class=\"ff1\"> </span>do danych skonsoli<span class=\"_ _3\"></span>dowanych<span class=\"_ _3\"></span> KGHM  Polska Mied\u017a S.A.<span class=\"_ _3\"></span><span class=\"ff1\"> </span> KGHM INTERNATIONAL LTD. Sierra Gorda S.C.M.* Pozosta\u0142e <span class=\"ff1\"> </span>segmenty Eliminacja  danych  segmentu  Sierra Gorda S.C.<span class=\"_ _3\"></span>M. Korekty konsolidacyjne<span class=\"_ _3\"></span> Dane skonsolidowane<span class=\"_ _3\"></span> Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em<span class=\"_ _3\"></span><span class=\"ff1\">, z tego: </span>29 084 2 451<span class=\"ls0\"> </span>3 319<span class=\"ls0\"> </span>12 585 (3 319) (10 653) 33 467 Przychody z um\u00f3w sp<span class=\"_ _3\"></span>rzeda\u017cy, dla kt\u00f3rych c<span class=\"_ _3\"></span>ena jest ustalana po dni<span class=\"_ _3\"></span>u uj\u0119cia sprzeda\u017cy w ks<span class=\"_ _3\"></span>i\u0119gach (formu<span class=\"_ _3\"></span>\u0142a cenowa M+**) z te<span class=\"_ _3\"></span>go: 20 681 1 771 3 307  <span class=\"ls11\">169</span> (3 307) ( 141) 22 480    <span class=\"ls0\">rozliczone </span>20 294  <span class=\"ls11\">975</span> 1 621  <span class=\"ls11\">167</span> (1 621) ( 139) 21 297    <span class=\"ls0\">nierozlic<span class=\"_ _3\"></span>zone </span> <span class=\"ls11\">387</span>  <span class=\"ls11\">796</span> 1 686  2 (1 686) ( 2) 1 183<span class=\"ls0\"> </span>Przychody z tytu\u0142u re<span class=\"_ _3\"></span>alizacji kontrakt\u00f3w d\u0142ugotermi<span class=\"_ _3\"></span>nowych dotycz\u0105cych budowy <span class=\"_ _3\"></span>kopal\u0144<span class=\"ff2\"> </span>-  <span class=\"ls11\">642</span> -  <span class=\"ls11\">166</span> - ( 128)  <span class=\"ls3\">680</span> Przychody z pozost<span class=\"_ _3\"></span>a\u0142ych um\u00f3w sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff2\"> </span>8 403  <span class=\"ls11\">38</span>  <span class=\"ls11\">12</span> 12 250 ( 12) (10 384) 10 307 Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em, z tego:<span class=\"_ _3\"></span><span class=\"ff1\"> </span>29 084 2 451<span class=\"ls0\"> </span>3 319<span class=\"ls0\"> </span>12 585 (3 <span class=\"ls3\">319)</span> (10 653) 33 467    <span class=\"ff3 ls0\">obj\u0119te f<span class=\"_ _3\"></span>aktoringiem wierzyteln<span class=\"_ _3\"></span>o\u015bciowy<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span>8 852 - -  <span class=\"ls11\">246</span> - ( 246) 8 852<span class=\"ls0\"> </span>   <span class=\"ff3 ls0\">nieobj\u0119<span class=\"_ _3\"></span>te faktoringiem wierzyteln<span class=\"_ _3\"></span>o\u015bciowym<span class=\"ff2\"> </span></span>20 232 2 451 3 319 12 339 (3 319) (10 407) 24 615 * 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.<span class=\"ff6\"> </span>** formu\u0142a cenowa M+ oznacza, \u017ce dla poszczeg\u00f3lnych transakcji sprzeda\u017cy produkt\u00f3w miedzi i srebra, ostateczna cena sprzeda\u017cy<span class=\"ff6\"> </span>je<span class=\"_ _3\"></span>st ust<span class=\"_ _4\"></span>alana po dniu uj\u0119cia sprzeda\u017cy, w oparciu np. o \u015bredni\u0105 z notowa\u0144 gie\u0142dowych danego metalu z miesi\u0105ca sprzeda\u017cy lub z miesi\u0105ca nast\u0119puj\u0105cego po miesi\u0105cu sprzeda\u017cy.<span class=\"ff6\"> </span>od 01.01.2023 <span class=\"_ _3\"></span> do 31.12.2023<span class=\"_ _3\"></span> od 01.01.2022 <span class=\"_ _3\"></span> do 31.12.2022<span class=\"_ _3\"></span> Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em, z tego:<span class=\"_ _3\"></span><span class=\"ff1\"> </span>33 467 33 847    <span class=\"ff3 ls0\">przekazywane<span class=\"_ _3\"></span> w okre\u015blonym momen<span class=\"_ _3\"></span>cie<span class=\"ff2\"> </span></span>31 356 32 229    <span class=\"ff3 ls0\">przekazywane<span class=\"_ _3\"></span> w miar\u0119 up\u0142ywu czasu<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span>2 111 1 618 od 01.01.2022 do 3<span class=\"_ _3\"></span>1.12.2022 Pozycje uzgadniaj\u0105c<span class=\"_ _3\"></span>e <span class=\"ff1\"> </span>do danych skonsoli<span class=\"_ _3\"></span>dowanych<span class=\"_ _3\"></span> KGHM  Polska Mied\u017a S.A.<span class=\"_ _3\"></span><span class=\"ff1\"> </span> KGHM INTERNATIONAL LTD. Sierra Gorda S.C.M.* Pozosta\u0142e <span class=\"ff1\"> </span>segmenty Eliminacja  danych  segmentu  Sierra Gorda S.C.M<span class=\"_ _3\"></span>. Korekty konsolidacyjne<span class=\"_ _3\"></span> Dane skonsolidowane<span class=\"_ _3\"></span> Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em<span class=\"_ _3\"></span><span class=\"ff1\">, z tego: </span>28 429 3 217<span class=\"ls0\"> </span>3 974<span class=\"ls0\"> </span>12 889 (3 974) (10 688) 33 <span class=\"ls0\">847 </span>Przychody z um\u00f3w sp<span class=\"_ _3\"></span>rzeda\u017cy, dla kt\u00f3rych c<span class=\"_ _3\"></span>ena jest ustalana po dni<span class=\"_ _3\"></span>u uj\u0119cia sprzeda\u017cy w ks<span class=\"_ _3\"></span>i\u0119gach (formu\u0142a cenowa M+**) z te<span class=\"_ _3\"></span>go: 21 767 2 556 3 974 6 259 (3 974) (6 038) 24 544    <span class=\"ls0\">rozliczone </span>21 045 1 459 2 068 6 259 (2 068) (6 038) 22 725    <span class=\"ls0\">nierozlic<span class=\"_ _3\"></span>zone </span> <span class=\"ls11\">722</span> 1 097 1 906 - (1 906) - 1 819<span class=\"ls0\"> </span>Przychody z tytu\u0142u re<span class=\"_ _3\"></span>alizacji kontrakt\u00f3w d\u0142ugotermi<span class=\"_ _3\"></span>nowych dotycz\u0105cych budowy <span class=\"_ _3\"></span>kopal\u0144<span class=\"ff2\"> </span>-  <span class=\"ls11\">555</span> -  <span class=\"ls11\">165</span> - ( 146)  <span class=\"ls3\">574</span> Przychody z pozost<span class=\"_ _3\"></span>a\u0142ych um\u00f3w sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff2\"> </span>6 662  <span class=\"ls11\">106</span> - 6 465 - (4 504) 8 729<span class=\"ls0\"> </span>Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em, z tego:<span class=\"_ _3\"></span><span class=\"ff1\"> </span>28 429 3 217<span class=\"ls0\"> </span>3 974<span class=\"ls0\"> </span>12 889 (3 974) (10 688) 33 847    <span class=\"ff3 ls0\">obj\u0119te f<span class=\"_ _3\"></span>aktoringiem wierzyteln<span class=\"_ _3\"></span>o\u015bciowy<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span>8 677 - -  <span class=\"ls11\">390</span> - ( 304) 8 763<span class=\"ls0\"> </span>   <span class=\"ff3 ls0\">nieobj\u0119<span class=\"_ _3\"></span>te faktoringiem wierzyteln<span class=\"_ _3\"></span>o\u015bciowym<span class=\"ff2\"> </span></span>19 752 3 217 3 974 12 499 (3 974) (10 384) 25 084  <span class=\"ff1 fc2\"> </span><span class=\"ff5\">* 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.<span class=\"ff6\"> </span></span>** formu\u0142a cenowa M+ oznacza, \u017ce dla poszczeg\u00f3lnych transakcji sprzeda\u017cy produkt\u00f3w miedzi i srebra, ostateczna cena sprzeda\u017cy<span class=\"ff6\"> </span>je<span class=\"_ _3\"></span>st ust<span class=\"_ _4\"></span>alana po dniu uj\u0119cia sprzeda\u017cy, w oparciu np. \u015bredni\u0105 z notowa\u0144 gie\u0142dowych danego metalu z<span class=\"ff6\"> </span>miesi\u0105ca sprzeda\u017cy lub z miesi\u0105ca nast\u0119puj\u0105cego po miesi\u0105cu sprzeda\u017cy.<span class=\"ff6\"> </span>Nota 2.5 <span class=\"ff4\">Przych<span class=\"_ _4\"></span>ody z um\u00f3w z <span class=\"_ _4\"></span>klientami Grupy <span class=\"_ _4\"></span>Kapit<span class=\"_ _4\"></span>a\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 ge<span class=\"_ _4\"></span>ograficzny wed\u0142ug <span class=\"_ _4\"></span>lokalizacji<span class=\"_ _4\"></span> finalnych odb<span class=\"_ _4\"></span>iorc\u00f3w<span class=\"ff1\"> </span></span>od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022       <span class=\"ff4\">Pozycje uzgadniaj\u0105ce </span> do danych skonsolidowanych Grupa Kapita\u0142owa KGHM Polska Mied\u017a S.A.<span class=\"ff1\"> </span>KGHM <span class=\"ls0\"> </span>Polska Mied\u017a S.A.<span class=\"ff1\"> </span> <span class=\"ls33\">KGHM </span>INTERNATIONAL LTD. Sierra Gorda S.C.M.* Pozosta\u0142e <span class=\"ff1\"> </span>segmenty Eliminacja danych  segmentu  Sierra Gorda S.C.M. Korekty konsolidacyjne Dane skonsolidowane Polska 7 075 -  <span class=\"ls8\">33</span> 12 258 ( 33) (10 615) 8 718 8 986 Austria  <span class=\"ls8\">401</span> - -  <span class=\"ls8\">22</span> - -  <span class=\"ls8\">423</span>  <span class=\"ls8\">570</span> Belgia  <span class=\"ls8\">33</span> - -  <span class=\"ls8\">11</span> - -  <span class=\"ls8\">44</span>  <span class=\"ls8\">67</span> Bu\u0142garia<span class=\"ff2\"> </span> <span class=\"ls8\">251</span> - -  <span class=\"ls8\">16</span> - -  <span class=\"ls8\">267</span>  <span class=\"ls8\">47</span> Czechy 2 279 - -  <span class=\"ls8\">23</span> - - 2 302 2 269 Dania  9 - - - - -  9  <span class=\"ls8\">28</span> Estonia  <span class=\"ls8\">23</span> - -  3 - -  <span class=\"ls8\">26</span>  <span class=\"ls8\">17</span> Finlandia  9 - -  5 - -  <span class=\"ls8\">14</span> - Francja  <span class=\"ls8\">881</span> - -  4 - -  <span class=\"ls8\">885</span>  <span class=\"ls8\">901</span> Grecja - - -  <span class=\"ls8\">12</span> - -  <span class=\"ls8\">12</span> - Hiszpania  <span class=\"ls8\">11</span> - -  2 - -  <span class=\"ls8\">13</span> - Holandia  7 -  <span class=\"ls8\">78</span> - ( 78) -  7  7 Litwa  4 - -  9 - -  <span class=\"ls8\">13</span>  <span class=\"ls8\">22</span> Niemcy 6 070 - -  <span class=\"ls8\">66</span> - - 6 136 5 603 Rumunia  <span class=\"ls8\">155</span> - -  2 - -  <span class=\"ls8\">157</span>  <span class=\"ls8\">142</span> S\u0142owacja<span class=\"ff2\"> </span> <span class=\"ls8\">209</span> - -  <span class=\"ls8\">15</span> - -  <span class=\"ls8\">224</span>  <span class=\"ls8\">197</span> S\u0142owenia<span class=\"ff2\"> </span> <span class=\"ls8\">108</span> - -  3 - -  <span class=\"ls8\">111</span>  <span class=\"ls8\">132</span> Szwecja  <span class=\"ls8\">146</span> - -  <span class=\"ls8\">29</span> - -  <span class=\"ls8\">175</span>  <span class=\"ls8\">31</span> W\u0119gry<span class=\"ff2\"> </span>1 439 - -  8 - - 1 447 1 419 Wielka Brytania  <span class=\"ls8\">990</span> - -  4 - -  <span class=\"ls8\">994</span> 1 682 W\u0142ochy<span class=\"ff2\"> </span>2 172 - -  <span class=\"ls8\">14</span> - - 2 186 2 348 Australia  <span class=\"ls8\">393</span> - - - - -  <span class=\"ls8\">393</span>  <span class=\"ls8\">787</span> Bo\u015bnia i Hercegowina<span class=\"ff2\"> </span> <span class=\"ls8\">12</span> - -  2 - -  <span class=\"ls8\">14</span>  <span class=\"ls8\">25</span> Chile  2  <span class=\"ls8\">274</span> 1 046  1 (1 046) ( 1)  <span class=\"ls8\">276</span>  <span class=\"ls8\">311</span> Chiny 2 982 1 076 1 565 - (1 565) - 4 058 3 742 Indie - -  <span class=\"ls8\">31</span> - ( 31) - - - Japonia - -  <span class=\"ls8\">469</span> - ( 469) - -  <span class=\"ls8\">64</span> Kanada  <span class=\"ls8\">41</span>  <span class=\"ls8\">940</span> - - - ( 36)  <span class=\"ls8\">945</span>  <span class=\"ls8\">865</span> Korea Po\u0142udniowa<span class=\"ff2\"> </span> <span class=\"ls8\">15</span> -  <span class=\"ls8\">57</span> - ( 57) -  <span class=\"ls8\">15</span>  <span class=\"ls8\">68</span> Stany Zjednoczone Ameryki 1 163  <span class=\"ls8\">162</span> -  <span class=\"ls8\">17</span> - ( 1) 1 341 1 210 Szwajcaria 1 358 - -  3 - - 1 361  <span class=\"ls8\">797</span> Turcja  <span class=\"ls8\">231</span> - -  <span class=\"ls8\">15</span> - -  <span class=\"ls8\">246</span>  <span class=\"ls8\">297</span> Arabia Saudyjska  <span class=\"ls8\">102</span> - -  1 - -  <span class=\"ls8\">103</span> - Wietnam  2 - - - - -  2  <span class=\"ls8\">231</span> Filipiny - - - - - - -  <span class=\"ls8\">173</span> Malezja  <span class=\"ls8\">52</span> - - - - -  <span class=\"ls8\">52</span>  <span class=\"ls8\">72</span> Algieria  <span class=\"ls8\">79</span> - - - - -  <span class=\"ls8\">79</span> - Brazylia - -  <span class=\"ls8\">40</span> - ( 40) - - - Meksyk - - - - - - -  <span class=\"ls8\">92</span> Tajwan  <span class=\"ls8\">49</span> - - - - -  <span class=\"ls8\">49</span>  <span class=\"ls8\">69</span> Tajlandia  <span class=\"ls8\">327</span> - - - - -  <span class=\"ls8\">327</span>  <span class=\"ls8\">442</span> Pozosta\u0142e kraje<span class=\"ff2\"> </span> 4 ( 1) -  <span class=\"ls8\">40</span> - -  <span class=\"ls8\">43</span>  <span class=\"ls8\">134</span> RAZEM 29 084 2 451 3 319 12 585 (3 319) (10 653) 33 467 33 847    <span class=\"ff5\">* 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "Nota 2.3 <span class=\"ff4\">Przych<span class=\"_ _4\"></span>ody z um\u00f3w z <span class=\"_ _4\"></span>klientami Grupy <span class=\"_ _4\"></span>Kapit<span class=\"_ _4\"></span>a\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 wed\u0142ug <span class=\"_ _4\"></span><span class=\"ff1\">asortymentu<span class=\"_ _4\"></span> </span></span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>W <span class=\"_ _10\"> </span>przychodach <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>um\u00f3w <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>klientami <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>sprawozdaniu <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>ujmowane <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _10\"> </span>przychody <span class=\"_ _10\"> </span>powstaj\u0105ce <span class=\"_ _10\"> </span>ze <span class=\"_ _10\"> </span>zwyk\u0142ej <span class=\"_ _10\"> </span>dzia\u0142alno\u015bci operacyjnej Grup<span class=\"_ _4\"></span>y, tj. prz<span class=\"_ _4\"></span>ychody z<span class=\"_ _4\"></span>e sprzeda\u017cy produk<span class=\"_ _4\"></span>t\u00f3w, towar<span class=\"_ _4\"></span>\u00f3w i m<span class=\"_ _4\"></span>ateria\u0142\u00f3w.<span class=\"ff2\"> </span>Grupa <span class=\"_ _2\"> </span>generuje <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>g\u0142\u00f3wnie  ze <span class=\"_ _2\"> </span>sprzeda\u017cy: <span class=\"_ _2\"> </span>miedzi, <span class=\"_ _2\"> </span>srebra <span class=\"_ _2\"> </span>i <span class=\"_ _12\"> </span>z\u0142ota. <span class=\"_ _2\"> </span>Pozosta\u0142e <span class=\"_ _12\"> </span>mniejsz<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>strumienie <span class=\"_ _2\"> </span>przychod\u00f3w <span class=\"_ _2\"> </span>pochodz\u0105 ze<span class=\"ls0\"> <span class=\"ff3\">sprzeda\u017cy us\u0142ug (w t<span class=\"_ _3\"></span>ym dystry<span class=\"_ _4\"></span>bucji energii elektrycznej i <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span>nych medi\u00f3w oraz us\u0142ug <span class=\"_ _3\"></span>bud<span class=\"_ _4\"></span>owy kopal\u0144) <span class=\"_ _3\"></span>oraz pozosta\u0142ych produkt\u00f3<span class=\"_ _4\"></span>w </span></span>(w tym energii <span class=\"_ _4\"></span>elektryczn<span class=\"_ _4\"></span>ej), towa<span class=\"_ _4\"></span>r\u00f3w i materia\u0142\u00f3w (w tym stali <span class=\"_ _4\"></span>i ropy na<span class=\"_ _4\"></span>ftowej i j<span class=\"_ _4\"></span>ej pochodnych<span class=\"_ _4\"></span>).<span class=\"ff2\"> </span>Grupa  ujmuje <span class=\"_ _2\"> </span>przychody  z <span class=\"_ _12\"> </span>um\u00f3w  z <span class=\"_ _12\"> </span>klientami  w <span class=\"_ _12\"> </span>momen<span class=\"_ _4\"></span>cie  spe\u0142nienia <span class=\"_ _2\"> </span>przez  Grup\u0119  zob<span class=\"_ _4\"></span>owi\u0105zania<span class=\"_ _4\"></span>  do  wykonan<span class=\"_ _4\"></span>ia  \u015bwiadcz<span class=\"_ _4\"></span>enia<span class=\"_ _4\"></span>, poprzez  przekazanie  przyr<span class=\"_ _4\"></span>zeczoneg<span class=\"_ _4\"></span>o  towaru  lub  us\u0142ugi  naby<span class=\"_ _4\"></span>wcy,  gdzie  przekazani<span class=\"_ _4\"></span>e  to  stanowi  jedno<span class=\"_ _4\"></span>cze\u015bnie  uzyskani<span class=\"_ _4\"></span>e  przez nabywc\u0119 <span class=\"_ _10\"> </span>kontroli <span class=\"_ _10\"> </span>nad <span class=\"_ _11\"> </span>tym <span class=\"_ _10\"> </span>sk\u0142adnikiem <span class=\"_ _10\"> </span>aktyw\u00f3w, <span class=\"_ _10\"> </span>tj. <span class=\"_ _10\"> </span>zdolno\u015bci <span class=\"_ _10\"> </span>do <span class=\"_ _11\"> </span>bezpo\u015bredn<span class=\"_ _4\"></span>iego <span class=\"_ _10\"> </span>rozporz\u0105dza<span class=\"_ _4\"></span>nia <span class=\"_ _10\"> </span>przekazanym <span class=\"_ _10\"> </span>sk\u0142adnikiem<span class=\"_ _4\"></span> aktyw\u00f3w <span class=\"_ _0\"></span>i <span class=\"_ _1\"> </span>uzyskiwania <span class=\"_ _1\"> </span>z <span class=\"_ _0\"> </span>niego <span class=\"_ _1\"> </span>zasadniczo <span class=\"_ _1\"> </span>wszystkich <span class=\"_ _0\"></span>pozosta\u0142ych <span class=\"_ _0\"></span>korzy\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>zdolno\u015bci <span class=\"_ _0\"> </span>do <span class=\"_ _1\"> </span>niedopuszczania <span class=\"_ _0\"></span>innych <span class=\"_ _1\"> </span>jednoste<span class=\"_ _4\"></span>k do<span class=\"ls0\"> <span class=\"ff3\">rozporz\u0105dzania<span class=\"_ _4\"></span> sk\u0142adnikiem <span class=\"_ _4\"></span>aktyw\u00f3w i uzyskiwania<span class=\"_ _4\"></span> z niego k<span class=\"_ _4\"></span>orzy\u015bci. <span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></span>Jako <span class=\"_ _1\"> </span>zobowi\u0105zanie <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>wykonania <span class=\"_ _0\"> </span>\u015bwiadczenia <span class=\"_ _1\"> </span>Grupa <span class=\"_ _1\"> </span>ro<span class=\"_ _3\"></span>zp<span class=\"_ _4\"></span>oznaje <span class=\"_ _1\"> </span>ka\u017cde, <span class=\"_ _1\"> </span>zawarte <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>umowie <span class=\"_ _1\"> </span>przyrzeczenie <span class=\"_ _0\"> </span>przekazania <span class=\"_ _1\"> </span>klientowi towaru <span class=\"_ _3\"></span>lub us\u0142ugi, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>o\u017cna wyo<span class=\"_ _3\"></span>dr\u0119bni\u0107,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lub grupy <span class=\"_ _3\"></span>wyodr\u0119bniony<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>towar\u00f3w lub <span class=\"_ _3\"></span>us\u0142ug, kt\u00f3re <span class=\"_ _3\"></span>s\u0105<span class=\"_ _3\"></span><span class=\"ff2\"> zasa<span class=\"_ _4\"></span>dniczo <span class=\"_ _3\"></span>takie same <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>w taki </span>sam spos\u00f3b <span class=\"_ _3\"></span>przekazywa<span class=\"_ _4\"></span>ne klientowi. Dla ka\u017cdego zobowi\u0105zania do <span class=\"_ _3\"></span>wyk<span class=\"_ _4\"></span>onania \u015bwiadczenia, Grupa ustala (na <span class=\"_ _3\"></span>podstawie warunk\u00f3w<span class=\"_ _4\"></span> umownych), <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>b\u0119dzie <span class=\"_ _3\"></span>je <span class=\"_ _f\"></span>realizowa\u0107 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>miar\u0119 <span class=\"_ _f\"></span>up\u0142ywu <span class=\"_ _3\"></span>czasu <span class=\"_ _3\"></span>lub <span class=\"_ _3\"></span>czy <span class=\"_ _f\"></span>spe\u0142ni <span class=\"_ _f\"></span>je<span class=\"_ _3\"></span><span class=\"ff2\"> w </span>okre<span class=\"_ _4\"></span>\u015blonym <span class=\"_ _3\"></span>momencie.<span class=\"ff2\"> <span class=\"_ _3\"></span></span>W <span class=\"_ _f\"></span>szczeg\u00f3lno\u015bci <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>um\u00f3w na sprzeda\u017c miedzi, srebra i z\u0142ota ka\u017cda <span class=\"_ _3\"></span>jednostka miary przekazanego towaru (np. 1 tona miedzi lub 1 kg <span class=\"_ _3\"></span>srebra) stanowi odr\u0119<span class=\"_ _3\"></span><span class=\"ff2\">bne </span>zobowi\u0105zanie do wykonania \u015bwiadczenia. W zwi\u0105zku z <span class=\"_ _3\"></span>tym,<span class=\"_ _4\"></span> dla <span class=\"_ _3\"></span>ka\u017c<span class=\"_ _4\"></span>dej sprzeda\u017cy lub <span class=\"_ _3\"></span>wysy<span class=\"_ _4\"></span>\u0142ki produkt\u00f3w, ob<span class=\"_ _3\"></span>ejmuj\u0105cej wielokro<span class=\"_ _4\"></span>tno\u015b\u0107<span class=\"_ _4\"></span> jednostki <span class=\"_ _2\"> </span>miary <span class=\"_ _2\"> </span>przekazanego <span class=\"_ _2\"> </span>produktu, <span class=\"_ _2\"> </span>kt\u00f3ra <span class=\"_ _2\"> </span>jest  realiz<span class=\"_ _4\"></span>owana <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>tym  sam<span class=\"_ _4\"></span>ym <span class=\"_ _2\"> </span>czasie, <span class=\"_ _2\"> </span>Grupa <span class=\"_ _2\"> </span>wype\u0142nia  sw<span class=\"_ _4\"></span>oje <span class=\"_ _2\"> </span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>do wykonania <span class=\"_ _f\"></span>\u015bwiadczenia <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>ujmuje <span class=\"_ _f\"></span>przych\u00f3d, <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>tym <span class=\"_ _0\"></span>samym <span class=\"_ _3\"></span>mo<span class=\"_ _3\"></span>men<span class=\"_ _4\"></span>cie. <span class=\"_ _f\"></span>Zobowi\u0105zanie <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>wykonanie <span class=\"_ _f\"></span>\u015bwiadczenia <span class=\"_ _f\"></span>spe\u0142niane<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span>jest </span>przez <span class=\"_ _3\"></span>Grup\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>taki <span class=\"_ _3\"></span>sam <span class=\"_ _f\"></span>spos\u00f3b <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>odniesieniu <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>osta\u0142ych <span class=\"_ _3\"></span>produkt\u00f3w <span class=\"_ _3\"></span>Grupy, <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>jak: <span class=\"_ _f\"></span>o\u0142\u00f3w, <span class=\"_ _3\"></span>s\u00f3<span class=\"_ _3\"></span>l, <span class=\"_ _3\"></span>stal, <span class=\"_ _3\"></span>ropa <span class=\"_ _3\"></span>naft<span class=\"_ _3\"></span>owa<span class=\"_ _3\"></span><span class=\"ff2 ls39\">, </span>materia\u0142y strza\u0142<span class=\"_ _4\"></span>owe, masz<span class=\"_ _4\"></span>yny g\u00f3rnicz<span class=\"_ _4\"></span>e, dodatki do pa<span class=\"_ _4\"></span>liw oraz <span class=\"_ _4\"></span>pozosta\u0142e pr<span class=\"_ _4\"></span>odukty.<span class=\"ff2\"> </span>Poniewa\u017c <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>wi\u0119kszo\u015bci <span class=\"_ _0\"> </span>t<span class=\"_ _3\"></span>ransakc<span class=\"_ _4\"></span>ji <span class=\"_ _1\"> </span>sprzeda\u017cy<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>po <span class=\"_ _1\"> </span>dokonaniu <span class=\"_ _1\"> </span>wysy\u0142ki <span class=\"_ _1\"> </span>przyrzeczone<span class=\"_ _4\"></span>go <span class=\"_ _1\"> </span>produktu <span class=\"_ _1\"> </span>lub <span class=\"_ _1\"> </span>towaru <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>przekazaniu <span class=\"_ _0\"></span>nad <span class=\"_ _1\"> </span>nim kontroli <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>bezwarunko<span class=\"_ _4\"></span>we <span class=\"_ _3\"></span>prawo <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>ynagrodzenia od<span class=\"_ _3\"></span> <span class=\"ff3\">klienta, <span class=\"_ _3\"></span>gdy\u017c <span class=\"_ _3\"></span>jedynym warunkiem <span class=\"_ _3\"></span>jego <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>jest<span class=\"_ _4\"></span> </span>up\u0142yw czasu, Grupa ujmuje nale\u017cne jej wynagrodzenie z tytu\u0142u um\u00f3w z<span class=\"ff2\"> </span>klientami jako nale\u017cno\u015b\u0107 i tym samym Grupa nie <span class=\"_ _3\"></span>rozpozna<span class=\"_ _4\"></span>je aktyw\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u wykonania  <span class=\"_ _4\"></span>umowy<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>W <span class=\"_ _1\"> </span>kontraktach <span class=\"_ _0\"></span>handlowych, <span class=\"_ _1\"> </span><span class=\"ff3\">w <span class=\"_ _1\"> </span>kt\u00f3rych <span class=\"_ _1\"> </span>wype\u0142nienie <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>do <span class=\"_ _1\"> </span>wykonania <span class=\"_ _1\"> </span>\u015bwiadczenia <span class=\"_ _0\"></span>zachodzi <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>okre\u015blonym <span class=\"_ _0\"> </span>momencie</span> czasu, <span class=\"_ _3\"></span>Grupa st<span class=\"_ _3\"></span>osuje <span class=\"_ _3\"></span>r\u00f3\u017cne <span class=\"_ _3\"></span>war<span class=\"_ _4\"></span>unki<span class=\"ff2\"> <span class=\"_ _3\"></span></span>p\u0142atno\u015bci <span class=\"_ _3\"></span>obejmuj\u0105ce <span class=\"_ _3\"></span>zar\u00f3wno <span class=\"_ _3\"></span>przedp<span class=\"_ _4\"></span>\u0142aty <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>kilku <span class=\"_ _3\"></span>dni <span class=\"_ _3\"></span>przed <span class=\"_ _3\"></span>dostaw\u0105 <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>i<span class=\"ff2\"> odroczone <span class=\"_ _3\"></span>terminy<span class=\"_ _4\"></span> </span>p\u0142atno\u015bci do <span class=\"_ _3\"></span>120 dni, przy czym <span class=\"_ _3\"></span>odroczone terminy p\u0142atno\u015bci nie <span class=\"_ _3\"></span>dotycz\u0105 srebra. Terminy <span class=\"_ _3\"></span>p\u0142atno\u015b<span class=\"_ _4\"></span>ci uzale\u017cnione s\u0105 <span class=\"_ _3\"></span>od o<span class=\"_ _3\"></span>cen<span class=\"_ _4\"></span>y ryz<span class=\"_ _3\"></span><span class=\"ff2\">yka </span>kredytowego <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>dbiorcy <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>mo\u017cliwo\u015bci <span class=\"_ _0\"></span>zabezpieczenia <span class=\"_ _f\"></span>nale\u017cno\u015b<span class=\"_ _4\"></span>ci. <span class=\"_ _0\"></span>P\u0142atno\u015b\u0107 <span class=\"_ _f\"></span>wynagrodzenia <span class=\"_ _f\"></span>staje <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _0\"></span>wymagalna, <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>zale\u017cno\u015bci <span class=\"_ _f\"></span>od warunk\u00f3w  umownych,<span class=\"_ _4\"></span>  tj. <span class=\"_ _19\"> </span>przed  zrealizowaniem  przez  Grup\u0119  dostawy  (przedp\u0142ata<span class=\"ff2\">) <span class=\"_ _19\"> </span>lub <span class=\"_ _10\"> </span></span>po  wype\u0142nieniu  przez  Grup\u0119  swojeg<span class=\"_ _4\"></span>o zobowi\u0105zania <span class=\"_ _15\"> </span>do <span class=\"_ _c\"> </span>wykonania <span class=\"_ _15\"> </span>\u015bwiadczenia<span class=\"ff2\">. <span class=\"_ _14\"> </span></span>Je\u017celi <span class=\"_ _14\"> </span>Grupa<span class=\"ff2\"> <span class=\"_ _14\"> </span></span>otrzymuje <span class=\"_ _14\"> </span>wynagrodzenie <span class=\"_ _15\"> </span>od <span class=\"_ _14\"> </span>klienta <span class=\"_ _14\"> </span>przed <span class=\"_ _14\"> </span>wype\u0142nieniem <span class=\"_ _14\"> </span>swojeg<span class=\"_ _4\"></span>o zobowi\u0105zania <span class=\"_ _2\"> </span>do  wykonania <span class=\"_ _2\"> </span>\u015bwiadczenia,  ujm<span class=\"_ _4\"></span>uje  je <span class=\"_ _2\"> </span>jako  zobowi\u0105<span class=\"_ _4\"></span>zanie <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u  um<span class=\"_ _4\"></span>owy.  Na<span class=\"_ _4\"></span>tomiast <span class=\"_ _2\"> </span>w  przypadk<span class=\"_ _4\"></span>u <span class=\"_ _12\"> </span>odroczonych<span class=\"_ _4\"></span> termin\u00f3w <span class=\"_ _10\"> </span>p\u0142atno\u015bci, <span class=\"_ _11\"> </span>Grupa <span class=\"_ _10\"> </span>ujmuje <span class=\"_ _11\"> </span>wymagalne <span class=\"_ _10\"> </span>od <span class=\"_ _11\"> </span>klienta <span class=\"_ _11\"> </span>wynagrodzeni<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>jako <span class=\"_ _11\"> </span>nale\u017cno\u015b\u0107, <span class=\"_ _10\"> </span>dopiero <span class=\"_ _11\"> </span>po <span class=\"_ _11\"> </span>przekazaniu <span class=\"_ _10\"> </span>klientowi<span class=\"_ _4\"></span> przyrzeczonych <span class=\"_ _4\"></span>produkt\u00f3w <span class=\"_ _4\"></span>i wystawieniu <span class=\"_ _4\"></span>faktury.<span class=\"ff2\"> </span>Ponadto, <span class=\"_ _0\"></span>p<span class=\"ff3\">rzychody <span class=\"_ _1\"> </span>ze <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _0\"> </span>us\u0142<span class=\"_ _3\"></span>ug <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>wyniku <span class=\"_ _0\"></span>finansowym <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>miar\u0119 <span class=\"_ _1\"> </span>up\u0142ywu <span class=\"_ _0\"></span>czasu, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>spe\u0142niony <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>jeden </span>z <span class=\"ff3\">nast\u0119puj\u0105cych wa<span class=\"_ _4\"></span>runk\u00f3w:<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">klient <span class=\"_ _0\"></span>jednocze\u015bnie <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>trzymuj<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>czerpie <span class=\"_ _1\"> </span>korzy\u015bci <span class=\"_ _f\"></span>ekonomiczne <span class=\"_ _0\"></span>p\u0142yn\u0105ce <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>\u015bwiadczenia <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>miar\u0119 <span class=\"_ _0\"> </span>jak <span class=\"_ _1\"> </span>wykonuje <span class=\"_ _0\"></span>ona <span class=\"_ _0\"></span>swoje </span></span>zobowi\u0105zanie, lub<span class=\"_ _4\"></span><span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">w  wyniku <span class=\"_ _10\"> </span>spe\u0142nienia  zobowi\u0105zania<span class=\"_ _4\"></span>  przez <span class=\"_ _10\"> </span>Grup\u0119 <span class=\"_ _10\"> </span>powstaje  lub  zostaje <span class=\"_ _10\"> </span>ulepszony  sk\u0142adnik  aktyw\u00f3w  (np. <span class=\"_ _10\"> </span>produkcja  w<span class=\"_ _3\"></span><span class=\"ff2\"> toku), </span></span></span>a <span class=\"ff3\">kontrol\u0119 nad tym <span class=\"_ _4\"></span>sk\u0142adnikiem <span class=\"_ _6\"></span>w miar\u0119 jego powstawania lub <span class=\"_ _4\"></span>ulepszania,<span class=\"_ _4\"></span> sprawuje kli<span class=\"_ _4\"></span>ent, lub<span class=\"ff2\"> </span></span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">w wyniku spe\u0142nienia <span class=\"_ _4\"></span>zobowi\u0105zan<span class=\"_ _4\"></span>ia przez <span class=\"_ _4\"></span>Grup\u0119 powstaje sk\u0142adnik<span class=\"_ _4\"></span> aktyw\u00f3w, kt\u00f3ry <span class=\"_ _4\"></span>nie ma alternaty<span class=\"_ _4\"></span>wnego zastosowa<span class=\"_ _4\"></span>nia dla Grup<span class=\"_ _4\"></span>y </span></span>i jednocze\u015bnie Grup<span class=\"_ _4\"></span>ie przys<span class=\"_ _4\"></span>\u0142uguje egzekw<span class=\"_ _4\"></span>owalne praw<span class=\"_ _4\"></span>o do zap\u0142<span class=\"ff2\">aty za <span class=\"_ _4\"></span><span class=\"ff3\">dotychczas wyk<span class=\"_ _4\"></span>onane \u015bwia<span class=\"_ _4\"></span>dczenie.<span class=\"ff2\"> </span></span></span>Je\u017celi <span class=\"_ _1\"> </span>Grupa <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _1\"> </span>przych\u00f3d <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>podst<span class=\"_ _3\"></span>awie <span class=\"_ _1\"> </span>obmiar\u00f3w <span class=\"_ _1\"> </span>zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>przyj\u0119t\u0105<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>metod\u0105 <span class=\"_ _1\"> </span>pomiaru <span class=\"_ _2\"> </span>stopnia <span class=\"_ _1\"> </span>zaawansowania <span class=\"_ _1\"> </span>wykonania \u015bwiadczenia, <span class=\"_ _2\"> </span>zanim <span class=\"_ _1\"> </span>zostanie <span class=\"_ _2\"> </span>wystawiona <span class=\"_ _2\"> </span>faktura, <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _2\"> </span>nale\u017cne <span class=\"_ _1\"> </span>wynagrodzenie <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>aktywo <span class=\"_ _1\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>u<span class=\"_ _3\"></span><span class=\"ff2\">mowy <span class=\"_ _1\"> </span>i  pr<span class=\"_ _4\"></span>zenosi <span class=\"_ _2\"> </span>je <span class=\"_ _2\"> </span>na </span>nale\u017cno\u015bci kiedy <span class=\"_ _4\"></span>prawo do wyna<span class=\"_ _4\"></span>grodzenia <span class=\"_ _4\"></span>staje si\u0119 b<span class=\"_ _4\"></span>ezwarunkowe.<span class=\"ff2\"> </span>Grupa spe\u0142nia <span class=\"_ _3\"></span>swoje zobowi\u0105zanie <span class=\"_ _3\"></span>do wykonania <span class=\"_ _3\"></span>\u015bwiadcz<span class=\"_ _4\"></span>enia w <span class=\"_ _3\"></span>trakcie  <span class=\"_ _3\"></span>realizowania <span class=\"_ _3\"></span>us<span class=\"_ _4\"></span>\u0142ugi i <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zwi\u0105zku tym <span class=\"_ _3\"></span>rozpoznaj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>przych<span class=\"_ _4\"></span>ody<span class=\"ff2\"> </span>w  m<span class=\"_ _4\"></span>iar\u0119 <span class=\"_ _12\"> </span>up\u0142ywu <span class=\"_ _2\"> </span>czasu,  w <span class=\"_ _2\"> </span>ramach <span class=\"_ _2\"> </span>um\u00f3w  dotycz\u0105cych <span class=\"_ _2\"> </span>us\u0142ug  bud<span class=\"_ _4\"></span>owy  k<span class=\"_ _4\"></span>opal\u0144 <span class=\"_ _2\"> </span>i  prowadz<span class=\"_ _4\"></span>enia  i<span class=\"_ _4\"></span>nnych <span class=\"_ _2\"> </span>rob\u00f3t  ge<span class=\"_ _4\"></span>ologicznych, <span class=\"_ _2\"> </span>us\u0142ug uzdrowiskow<span class=\"_ _4\"></span>o-sanatoryjno-<span class=\"ff3\">leczn<span class=\"_ _4\"></span>iczych oraz spr<span class=\"_ _4\"></span>zeda\u017cy <span class=\"_ _4\"></span>energii ele<span class=\"_ _4\"></span>ktrycznej w tym <span class=\"_ _4\"></span>us\u0142ug dystrybu<span class=\"_ _4\"></span>cji energii <span class=\"_ _4\"></span>elektryczn<span class=\"_ _4\"></span>ej.<span class=\"ff2\"> </span></span>Przychody <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>um\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>kli<span class=\"_ _4\"></span>entami <span class=\"_ _3\"></span>ujmuje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>ocie <span class=\"_ _3\"></span>r\u00f3wnej <span class=\"_ _3\"></span>cenie<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>transakcyjnej, <span class=\"_ _3\"></span>stanowi\u0105cej <span class=\"_ _3\"></span>kwot\u0119 <span class=\"_ _3\"></span>wyna<span class=\"_ _4\"></span>grodzenia, kt\u00f3<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _3\"></span>zgodnie<span class=\"_ _4\"></span> </span>z oczekiwaniem  Grupy <span class=\"_ _11\"> </span><span class=\"ff3\">\u2013</span> <span class=\"_ _10\"> </span><span class=\"ff3\">b\u0119dzie <span class=\"_ _10\"> </span>jej <span class=\"_ _10\"> </span>przys\u0142ugiwa\u0107 <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>zamian <span class=\"_ _10\"> </span>za <span class=\"_ _10\"> </span>przekazanie <span class=\"_ _10\"> </span>przyrzeczonych  d\u00f3br <span class=\"_ _10\"> </span>lub <span class=\"_ _11\"> </span>us\u0142ug <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>rzecz <span class=\"_ _10\"> </span>klienta, </span>z <span class=\"ff3\">wy\u0142\u0105czeniem kw<span class=\"_ _4\"></span>ot pobranych <span class=\"_ _4\"></span>w imieniu o<span class=\"_ _4\"></span>s\u00f3b trzecic<span class=\"_ _4\"></span>h. <span class=\"ff2\"> </span></span>Cena <span class=\"_ _1\"> </span>transakcyjna<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>odz<span class=\"_ _3\"></span><span class=\"ff3\">wierciedl<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _1\"> </span>zmian\u0119 <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _0\"></span>pieni\u0105dza <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>czasie, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>umowa <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>klientem <span class=\"_ _1\"> </span>zawiera <span class=\"_ _0\"></span>istotny <span class=\"_ _0\"></span>ele<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>ent<span class=\"_ _4\"></span> </span>finansowania, kt\u00f3<span class=\"_ _3\"></span>ry <span class=\"_ _3\"></span>okre\u015bla si\u0119 <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>podstawie <span class=\"_ _3\"></span>umownych <span class=\"_ _3\"></span>warunk\u00f3w p\u0142<span class=\"_ _3\"></span>atno\u015b<span class=\"_ _4\"></span>ci, <span class=\"_ _3\"></span>bez <span class=\"_ _3\"></span>wzgl\u0119du <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>zosta\u0142 <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>wyra\u017anie <span class=\"_ _3\"></span>okre\u015blony<span class=\"_ _4\"></span> w <span class=\"ff3\">umowie. <span class=\"_ _0\"></span>Oceniaj\u0105c, <span class=\"_ _0\"></span>czy <span class=\"_ _0\"></span>komponent <span class=\"_ _0\"></span>finansowania <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>istotny <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>umowy, <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>wsz<span class=\"_ _4\"></span>ystkie <span class=\"_ _0\"></span>fakty <span class=\"_ _0\"></span>i <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>koliczn<span class=\"_ _4\"></span>o\u015bci, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>tym </span>ewentualn\u0105 <span class=\"_ _f\"></span>r\u00f3\u017cnic\u0119 <span class=\"_ _f\"></span>mi\u0119dzy <span class=\"_ _f\"></span>kwot\u0105 <span class=\"_ _3\"></span>przyrzeczonego <span class=\"_ _f\"></span>wynagrodzen<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>cen\u0105 <span class=\"_ _0\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>got\u00f3wkowej <span class=\"_ _3\"></span>przyrzeczonych <span class=\"_ _f\"></span>towar\u00f3w <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>us\u0142ug oraz <span class=\"_ _14\"> </span>\u0142\u0105czny <span class=\"_ _c\"> </span>wp\u0142yw <span class=\"_ _15\"> </span>obu <span class=\"_ _c\"> </span>nast\u0119puj\u0105cych <span class=\"_ _14\"> </span>czynnik\u00f3w: <span class=\"_ _14\"> </span>(i) <span class=\"_ _14\"> </span>przewidywany <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>od <span class=\"_ _14\"> </span>momentu, <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>kt\u00f3rym <span class=\"_ _14\"> </span>je<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>nostka <span class=\"_ _14\"> </span>przekazuje<span class=\"_ _4\"></span> przyrzeczone <span class=\"_ _f\"></span>towary <span class=\"_ _0\"></span>lub <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _0\"></span>klientowi <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>momentu, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kt\u00f3rym <span class=\"_ _0\"></span>klient <span class=\"_ _0\"></span>p\u0142aci <span class=\"_ _0\"> </span>za <span class=\"_ _0\"> </span>te<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>towary <span class=\"_ _f\"></span>lub <span class=\"_ _1\"> </span>us\u0142ugi, <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>(ii) <span class=\"_ _0\"> </span>st<span class=\"_ _3\"></span>opy <span class=\"_ _f\"></span>procentow<span class=\"_ _3\"></span><span class=\"ff2 ls3a\">e </span>obowi\u0105zuj\u0105ce <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>danym <span class=\"_ _f\"></span>rynku<span class=\"ff2\">. <span class=\"_ _f\"></span>W <span class=\"_ _f\"></span>zrealizowanych <span class=\"_ _f\"></span>umowach <span class=\"_ _f\"></span>sp</span>rzeda\u017cy <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>klient\u00f3w <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>202<span class=\"ff2\">3 <span class=\"_ _0\"></span>r. <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span></span>r. <span class=\"_ _0\"></span>Grupa <span class=\"_ _f\"></span>zidentyfikowa\u0142<span class=\"_ _4\"></span>a<span class=\"ff2\"> </span>istotny <span class=\"_ _f\"></span>komponent <span class=\"_ _f\"></span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>kont<span class=\"_ _3\"></span>rakcie <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>Franco <span class=\"_ _f\"></span>Nevada <span class=\"_ _f\"></span>(umowa <span class=\"_ _f\"></span>opisana <span class=\"_ _0\"></span>poni\u017cej <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>cz\u0119\u015bci <span class=\"_ _0\"></span>Wa\u017cne <span class=\"_ _f\"></span>oszacowania, <span class=\"_ _3\"></span>za\u0142o<span class=\"_ _3\"></span>\u017cenia<span class=\"_ _4\"></span> i <span class=\"ff3\">os\u0105dy). <span class=\"_ _15\"> </span>Grupa <span class=\"_ _14\"> </span>przedstawia <span class=\"_ _15\"> </span>skutki <span class=\"_ _15\"> </span>finansowania <span class=\"_ _15\"> </span>(koszty <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>odsete<span class=\"_ _3\"></span>k) <span class=\"_ _15\"> </span>odr\u0119bnie <span class=\"_ _15\"> </span>od <span class=\"_ _14\"> </span>przychod<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>um\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>klientami<span class=\"_ _3c\"> </span></span>w <span class=\"ff3\">sprawozdaniu <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>ca\u0142kowityc<span class=\"_ _4\"></span>h <span class=\"_ _f\"></span>dochod\u00f3w. <span class=\"_ _f\"></span>W <span class=\"_ _f\"></span>kontrakcie <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>Franco <span class=\"_ _f\"></span>Nevada <span class=\"_ _f\"></span>wyst\u0119puje <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>element <span class=\"_ _f\"></span>zmienno\u015bci <span class=\"_ _3\"></span>wynagrodzenia.<span class=\"_ _4\"></span> </span>W <span class=\"ff3\">takiej <span class=\"_ _10\"> </span>sytuacji  Grupa <span class=\"_ _10\"> </span>rozpoznaje <span class=\"_ _10\"> </span>przychody  oszacowuj\u0105c <span class=\"_ _10\"> </span>kwot\u0119 <span class=\"_ _10\"> </span>wynagrodz<span class=\"_ _4\"></span>enia, <span class=\"_ _19\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _19\"> </span>kt\u00f3rego <span class=\"_ _10\"> </span>b<span class=\"_ _3\"></span>\u0119dzie  uprawniona <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>zamian </span>za<span class=\"ls0\"> <span class=\"ff3\">przekazane <span class=\"_ _f\"></span>dobra <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rzecz <span class=\"_ _0\"></span>klienta <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>zalicza <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>ceny <span class=\"_ _f\"></span>transakcyjnej <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>ca\u0142o\u015b\u0107 <span class=\"_ _0\"></span>kwoty <span class=\"_ _f\"></span>wynagrodzenia <span class=\"_ _f\"></span>zmiennego <span class=\"_ _f\"></span>wy\u0142\u0105cznie<span class=\"_ _4\"></span> </span></span>w <span class=\"ff3\">takim <span class=\"_ _d\"> </span>zakresie <span class=\"_ _13\"> </span>w <span class=\"_ _d\"> </span>jakim <span class=\"_ _13\"> </span>jest <span class=\"_ _d\"> </span>wysoce <span class=\"_ _13\"> </span>prawdop<span class=\"_ _4\"></span>odobne, <span class=\"_ _d\"> </span>\u017ce <span class=\"_ _d\"> </span>nie<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>nast\u0105pi <span class=\"_ _13\"> </span>odwr\u00f3c<span class=\"_ _4\"></span>enie <span class=\"_ _d\"> </span>znacz\u0105cej <span class=\"_ _13\"> </span>cz\u0119\u015bci <span class=\"_ _d\"> </span>wcze\u015bniej<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _d\"> </span></span>uj\u0119tych<span class=\"_ _4\"></span> </span>skumulowanych pr<span class=\"_ _4\"></span>zychod<span class=\"_ _4\"></span>\u00f3w w momencie ki<span class=\"_ _4\"></span>edy niep<span class=\"_ _4\"></span>ewno\u015b\u0107 co do wys<span class=\"_ _4\"></span>oko\u015bci wyna<span class=\"_ _4\"></span>grodzenia us<span class=\"_ _4\"></span>tanie.<span class=\"ff2\"> </span>W  przypadku  transakcji  sprzeda\u017cy  produkt\u00f3w  miedzi  i <span class=\"_ _10\"> </span>srebra,  dla  kt\u00f3rych  ce<span class=\"_ _3\"></span>na  zostani<span class=\"_ _4\"></span>e  ustalona  po  dniu <span class=\"_ _10\"> </span>uj\u0119cia  sprzeda\u017cy<span class=\"_ _4\"></span> w <span class=\"ff3\">ksi\u0119gach <span class=\"_ _2\"> </span>rachun<span class=\"_ _4\"></span>kowych, <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>moment <span class=\"_ _2\"> </span>pocz\u0105tkoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>uj\u0119cia <span class=\"_ _1\"> </span>transakcji <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>onuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _2\"> </span>korekty <span class=\"_ _1\"> </span>przychod\u00f3w <span class=\"_ _2\"> </span>ze <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u<span class=\"_ _4\"></span> </span>r\u00f3\u017cnicy  pomi<span class=\"_ _4\"></span>\u0119dzy <span class=\"_ _12\"> </span>cen\u0105 <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span>rmin<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _2\"> </span>metalu  wyra\u017con\u0105 <span class=\"_ _2\"> </span>w  USD <span class=\"_ _12\"> </span>z  dnia <span class=\"_ _2\"> </span>rozpoznania  sprz<span class=\"_ _4\"></span>eda\u017cy <span class=\"_ _12\"> </span>na  okres <span class=\"_ _2\"> </span>odpowiadaj\u0105cy  okr<span class=\"_ _4\"></span>esowi<span class=\"_ _4\"></span> rozliczenia <span class=\"_ _15\"> </span>transakcji, <span class=\"_ _15\"> </span>a <span class=\"_ _14\"> </span>cen\u0105 <span class=\"_ _15\"> </span>wynikaj\u0105c\u0105 <span class=\"_ _14\"> </span>z<span class=\"ff2\"> </span>faktury <span class=\"_ _15\"> </span>prowizorycznej. <span class=\"_ _15\"> </span>Korekta <span class=\"_ _15\"> </span>ta <span class=\"_ _14\"> </span>doprowadza<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _14\"> </span>transakcji <span class=\"_ _15\"> </span>do <span class=\"_ _14\"> </span>warto\u015bci<span class=\"_ _4\"></span> oczekiwanej  jako  ceny <span class=\"_ _19\"> </span>transakcyjnej  na  moment  pocz\u0105tkowego  uj\u0119cia.    Do<span class=\"_ _3\"></span>tyczy  to  wy\u0142\u0105cznie  przypadk\u00f3w,  gdy  zmiana  ceny transakcyjnej <span class=\"_ _3\"></span>wynika <span class=\"_ _0\"></span>ze <span class=\"_ _f\"></span>zmiany <span class=\"_ _f\"></span>ceny <span class=\"_ _0\"></span>metalu. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>teg<span class=\"ff3\">o<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>typu <span class=\"_ _f\"></span>zmiennych <span class=\"_ _f\"></span>przychod\u00f3w <span class=\"_ _f\"></span>nie <span class=\"_ _f\"></span>ma <span class=\"_ _f\"></span>zastosowania <span class=\"_ _f\"></span>ograniczenie <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>MSSF <span class=\"_ _f\"></span>15 </span>dotycz\u0105ce <span class=\"_ _15\"> </span>ujmowania <span class=\"_ _14\"> </span>zmienne<span class=\"ff2\">go <span class=\"_ _14\"> </span>wynagrodze<span class=\"_ _4\"></span>nia <span class=\"_ _14\"> </span>w <span class=\"ff3\">kwocie, <span class=\"_ _15\"> </span>co <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>kt\u00f3rej <span class=\"_ _14\"> </span>jest <span class=\"_ _14\"> </span>wysoce <span class=\"_ _14\"> </span>pra<span class=\"_ _4\"></span>wdopodobn<span class=\"_ _4\"></span>e, <span class=\"_ _14\"> </span>\u017ce <span class=\"_ _14\"> </span>nie <span class=\"_ _14\"> </span>nast\u0105pi <span class=\"_ _15\"> </span>jej </span></span>odwr\u00f3cenie. <span class=\"_ _f\"></span>Zmiany <span class=\"_ _3\"></span>zarachowanej <span class=\"_ _3\"></span>kwoty <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>momencie <span class=\"_ _f\"></span>uj\u0119cia <span class=\"_ _3\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>wp\u0142ywaj\u0105 <span class=\"_ _f\"></span>na<span class=\"ff2\"> <span class=\"_ _f\"></span></span>przychody <span class=\"_ _f\"></span>ze <span class=\"_ _f\"></span>sprzeda\u017cy <span class=\"_ _f\"></span>lecz <span class=\"_ _f\"></span>stanowi\u0105 <span class=\"_ _3\"></span>zyski/straty z <span class=\"ff3\">wyceny do war<span class=\"_ _4\"></span>to\u015bci godziw<span class=\"_ _4\"></span>ej nale\u017cno\u015bci,<span class=\"_ _4\"></span> zgodnie<span class=\"ff2\"> </span>z zasada<span class=\"_ _4\"></span>mi rachunkow<span class=\"_ _4\"></span>o\u015bci prz<span class=\"_ _4\"></span>edstawionymi w<span class=\"_ _4\"></span> Nocie 10.2.<span class=\"ff2\"> </span></span>Przychody <span class=\"_ _1\"> </span>ze  spr<span class=\"_ _4\"></span>zeda\u017cy <span class=\"_ _1\"> </span>korygowane <span class=\"_ _2\"> </span>s\u0105 <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>wynik <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>ro<span class=\"_ _3\"></span>zli<span class=\"_ _4\"></span>czenia <span class=\"_ _2\"> </span>instrument\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _2\"> </span>pochodnych <span class=\"_ _1\"> </span>zabezpieczaj\u0105cych<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>przysz\u0142e <span class=\"_ _1\"> </span>przep\u0142ywy<span class=\"_ _4\"></span> pieni\u0119\u017cne, zgodn<span class=\"_ _4\"></span>ie z og\u00f3ln\u0105 zasa<span class=\"_ _4\"></span>d\u0105, \u017ce rozliczenie poc<span class=\"_ _4\"></span>hodnego in<span class=\"_ _4\"></span>strumentu z<span class=\"_ _4\"></span>abezpieczaj\u0105ce<span class=\"_ _4\"></span>go w cz\u0119\u015bci stanowi\u0105c<span class=\"_ _4\"></span>ej zabezpieczen<span class=\"ff2\">ie </span>efektywne ujmuje si\u0119 w tej samej <span class=\"_ _3\"></span>pozycji wyniku finansoweg<span class=\"_ _4\"></span>o, w kt\u00f3<span class=\"_ _3\"></span>rej ujmowana jest wycena pozycji zabezpiec<span class=\"_ _3\"></span><span class=\"ff2\">zan<span class=\"_ _4\"></span>ej w momencie, </span>kiedy pozycja zab<span class=\"_ _4\"></span>ezpieczana wp<span class=\"_ _4\"></span>\u0142ywa <span class=\"_ _4\"></span>na wynik finans<span class=\"_ _4\"></span>owy.<span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Grupa <span class=\"_ _19\"> </span>ujmuje <span class=\"_ _11\"> </span>przychody  ze <span class=\"_ _11\"> </span>sprzeda\u017cy <span class=\"_ _19\"> </span>produkt\u00f3w, <span class=\"_ _10\"> </span>towar\u00f3w <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>materia\u0142\u00f3w <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>finansowym <span class=\"_ _10\"> </span>jednorazowo, <span class=\"_ _10\"> </span>w<span class=\"_ _3\"></span><span class=\"ff2\"> momen<span class=\"_ _4\"></span>cie </span>spe\u0142nienia <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>\u015bwiadczenia, <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> </span>szczeg<span class=\"_ _4\"></span>\u00f3lno\u015bci <span class=\"_ _0\"></span>okre\u015blanym <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>formu\u0142y <span class=\"_ _0\"></span>baz <span class=\"_ _1\"> </span>dostawy <span class=\"_ _0\"></span>INCOTERMS.<span class=\"_ _4\"></span> W <span class=\"ff3\">wi\u0119kszo\u015bci <span class=\"_ _f\"></span>kontrakt<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _f\"></span>moment <span class=\"_ _f\"></span>przeniesien<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>kontroli <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>klienta <span class=\"_ _f\"></span>nast\u0119puje <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>dostarczeniu <span class=\"_ _3\"></span>d\u00f3br <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>klienta, <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>co <span class=\"_ _f\"></span>rozumie </span>si\u0119 <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>dostarczenie <span class=\"_ _f\"></span>d\u00f3br <span class=\"_ _f\"></span>przewo\u017anikowi <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>podstawienie <span class=\"_ _3\"></span>ich <span class=\"_ _0\"></span>klientowi <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>wyznaczony <span class=\"_ _3\"></span>zak\u0142ad <span class=\"_ _0\"></span>(bazy <span class=\"_ _f\"></span>DAP, <span class=\"_ _f\"></span>FCA <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>EX <span class=\"_ _0\"></span>WORKS). W <span class=\"ff3\">pozosta\u0142ych  k<span class=\"_ _4\"></span>ontraktach <span class=\"_ _2\"> </span>przeniesienie  kontr<span class=\"_ _4\"></span>oli  nad <span class=\"_ _12\"> </span>dobrami <span class=\"_ _12\"> </span>na  klienta <span class=\"_ _12\"> </span>nast\u0119puje <span class=\"_ _2\"> </span>w  momencie  prz<span class=\"_ _4\"></span>ekazania  pr<span class=\"_ _4\"></span>zewo\u017anik<span class=\"_ _4\"></span>owi </span>morskiemu na <span class=\"_ _3\"></span>pok\u0142ad statku (bazy C<span class=\"_ _3\"></span>FR, CIF, C<span class=\"_ _3\"></span>PT oraz <span class=\"_ _3\"></span>CIP). W <span class=\"_ _3\"></span>tych kontraktach G<span class=\"_ _3\"></span>rupa jest zobowi\u0105zana r\u00f3wnie\u017c <span class=\"_ _3\"></span>do zorganizowania<span class=\"_ _4\"></span>  transportu. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>przypadka<span class=\"_ _4\"></span>ch Grupa <span class=\"_ _3\"></span>dzia\u0142a <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>zleceniodawca, po<span class=\"_ _3\"></span>niewa\u017c sprawuje <span class=\"_ _3\"></span>kontrol\u0119 <span class=\"_ _3\"></span>nad wyko<span class=\"_ _3\"></span>nani<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>us\u0142ugi <span class=\"_ _3\"></span>przed <span class=\"_ _3\"></span>jej przekazaniem <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>klienta. <span class=\"_ _0\"></span>Jednocze\u015bnie <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>przypisuj<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _f\"></span>ceny <span class=\"_ _0\"></span>transakcyjnej <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _f\"></span>transportu <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ujmuje <span class=\"_ _0\"></span>przych\u00f3d <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>tego tytu\u0142u w miar\u0119 up<span class=\"_ _4\"></span>\u0142ywu czasu.<span class=\"ff2\"> </span>Grupa <span class=\"_ _2\"> </span>rozpoznaje <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>miar\u0119  up\u0142ywu<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>czasu <span class=\"_ _2\"> </span>z  tytu\u0142<span class=\"_ _4\"></span>u <span class=\"_ _2\"> </span>realizowanych <span class=\"_ _2\"> </span>us\u0142ug <span class=\"_ _2\"> </span>budowy <span class=\"_ _2\"> </span>kopal\u0144 <span class=\"_ _12\"> </span>i <span class=\"_ _2\"> </span>prowadzenia <span class=\"_ _2\"> </span>innych <span class=\"_ _12\"> </span>rob<span class=\"_ _4\"></span>\u00f3t geologicznych. <span class=\"_ _2\"> </span>Grupa  <span class=\"ff3\">spe\u0142nia  zobowi\u0105za<span class=\"_ _4\"></span>nia  w <span class=\"_ _12\"> </span>czasie,  poniewa<span class=\"_ _4\"></span>\u017c <span class=\"_ _12\"> </span>klient  jednocz<span class=\"_ _4\"></span>e\u015bnie <span class=\"_ _12\"> </span>otrzymuje <span class=\"_ _2\"> </span>i  czerpie  korzy\u015bci  ek<span class=\"_ _4\"></span>onomiczn<span class=\"_ _6\"></span>e </span>wynikaj\u0105ce <span class=\"_ _15\"> </span>ze <span class=\"_ _14\"> </span>\u015bwiadczonej <span class=\"_ _15\"> </span>us\u0142ugi <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>miar\u0119 <span class=\"_ _14\"> </span>jej <span class=\"_ _15\"> </span>wykonywania<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>ze <span class=\"_ _14\"> </span>wzgl\u0119du <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>wytwarza<span class=\"_ _4\"></span>nie <span class=\"_ _15\"> </span>sk\u0142adnik\u00f3w, <span class=\"_ _15\"> </span>kt\u00f3re <span class=\"_ _14\"> </span>nie <span class=\"_ _15\"> </span>maj\u0105 alternatywn<span class=\"_ _4\"></span>ego <span class=\"_ _f\"></span>zastosowania <span class=\"_ _f\"></span>dla <span class=\"_ _f\"></span>Grupy <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>j<span class=\"ff3\">e<span class=\"_ _3\"></span>dnocz<span class=\"_ _4\"></span>e\u015bnie <span class=\"_ _f\"></span>Grupie <span class=\"_ _f\"></span>przys\u0142uguje <span class=\"_ _f\"></span>egzekwowalne <span class=\"_ _3\"></span>prawo <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>zap\u0142aty. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>pomiaru <span class=\"_ _f\"></span>stopnia </span>zaawansowania <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>\u015bwiadczenia <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>stosuje <span class=\"_ _0\"></span>metod\u0119 <span class=\"_ _0\"></span>opart\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>nak\u0142adach <span class=\"_ _0\"></span>poniesionych <span class=\"_ _0\"></span>przy <span class=\"_ _0\"></span>spe\u0142nianiu <span class=\"_ _0\"></span>zobowi\u0105zania do<span class=\"ls0\"> <span class=\"ff3\">wykonania <span class=\"_ _0\"></span>\u015bwiadcz<span class=\"_ _4\"></span>enia <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>poniesionych <span class=\"_ _f\"></span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>innych <span class=\"_ _0\"></span>kontrakt\u00f3w <span class=\"_ _0\"></span>metod\u0119 <span class=\"_ _0\"></span>opart\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>wynikach, <span class=\"_ _f\"></span>gdzie <span class=\"_ _1\"> </span>z <span class=\"_ _0\"></span>g\u00f3ry </span></span>okre\u015blona cena <span class=\"_ _4\"></span>jednostkowa<span class=\"_ _4\"></span> jest <span class=\"_ _4\"></span>stosowana do wyc<span class=\"_ _4\"></span>eny jedn<span class=\"_ _4\"></span>ostki produkcji (n<span class=\"_ _4\"></span>p. do wyce<span class=\"_ _4\"></span>ny metr\u00f3w <span class=\"_ _4\"></span>wydr\u0105\u017conego cho<span class=\"_ _4\"></span>dnika).<span class=\"ff2\"> </span>Kontrakt z <span class=\"_ _4\"></span>Franco Nevada Zobowi\u0105zanie <span class=\"_ _4\"></span>do wykonania \u015bw<span class=\"_ _4\"></span>iadczenia<span class=\"ff6\"> </span>Grupa <span class=\"_ _f\"></span>reali<span class=\"ff3\">zuje <span class=\"_ _0\"></span>umow\u0119 <span class=\"_ _f\"></span>typu <span class=\"_ _0\"></span>streaming <span class=\"_ _f\"></span>arrangement,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi\u0105c\u0105 <span class=\"_ _f\"></span>dost\u0119pne <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rynku <span class=\"_ _0\"></span>\u017ar\u00f3d\u0142o <span class=\"_ _f\"></span>finansowania <span class=\"_ _f\"></span>jednostek <span class=\"_ _f\"></span>dzia\u0142aj\u0105cych<span class=\"_ _4\"></span> </span>w <span class=\"ff3\">bran\u017cy wydob<span class=\"_ _4\"></span>ywczej.<span class=\"ff2\"> </span></span>Umowa <span class=\"_ _14\"> </span>dotyczy <span class=\"_ _14\"> </span>sprzeda\u017cy <span class=\"_ _14\"> </span>po\u0142owy <span class=\"_ _14\"> </span>produkcji <span class=\"_ _14\"> </span>z\u0142ota, <span class=\"_ _c\"> </span>platyny <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span>palladu <span class=\"_ _14\"> </span>zawartych <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>rudzie <span class=\"_ _14\"> </span>wydobytej <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>okresie <span class=\"_ _14\"> </span>\u017cycia nast\u0119puj\u0105cych <span class=\"_ _0\"></span>kopal\u0144: <span class=\"_ _0\"> </span>Morrison, <span class=\"_ _0\"> </span>M<span class=\"_ _3\"></span>cCreedy <span class=\"_ _0\"></span>West <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>Podolsky <span class=\"_ _0\"></span>wchodz\u0105cych <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>sk\u0142ad <span class=\"_ _1\"> </span>OWSP <span class=\"_ _1\"> </span>Sudbury. <span class=\"_ _0\"> </span>N<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>warunk\u00f3w  umowy <span class=\"_ _11\"> </span>Quadra <span class=\"_ _15\"> </span>FNX <span class=\"_ _11\"> </span>Mining <span class=\"_ _15\"> </span>L<span class=\"ff3\">td. <span class=\"_ _11\"> </span>otrzyma\u0142a <span class=\"_ _15\"> </span>przedp\u0142a<span class=\"_ _4\"></span>t\u0119 <span class=\"_ _15\"> </span>w<span class=\"ff2\"> </span>wysoko\u015bci <span class=\"_ _11\"> </span>400 <span class=\"_ _11\"> </span>mln <span class=\"_ _15\"> </span>CAD. <span class=\"_ _15\"> </span>Jednocz<span class=\"_ _4\"></span>e\u015bnie, <span class=\"_ _11\"> </span>cena <span class=\"_ _15\"> </span>sprzeda\u017cy <span class=\"_ _11\"> </span>za <span class=\"_ _15\"> </span>uncj<span class=\"_ _4\"></span>\u0119 </span>ekwiwalentu z\u0142ota, zgodnie z umow\u0105, <span class=\"_ _3\"></span>stanowi mniejsza z<span class=\"ff2\"> </span>kwot: (a) <span class=\"_ _3\"></span>400 USD, powi\u0119kszone o<span class=\"ff2\"> </span>1% <span class=\"_ _3\"></span>ka\u017cdeg<span class=\"_ _4\"></span>o roku <span class=\"_ _3\"></span>pocz\u0105<span class=\"_ _4\"></span>wszy od <span class=\"_ _3\"></span>201<span class=\"_ _4\"></span>1 r., b\u0105d\u017a (b) <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>rynkowa z\u0142ota. <span class=\"_ _3\"></span>Otrzymana przedp\u0142<span class=\"_ _3\"></span>ata pokrywa <span class=\"_ _3\"></span>r\u00f3\u017cnic\u0119 pomi\u0119dzy warto\u015bci\u0105<span class=\"ff2\"> </span>rynkow\u0105 sprzedanej <span class=\"_ _3\"></span>rudy, <span class=\"_ _3\"></span>a jej <span class=\"_ _3\"></span>warto\u015bci\u0105 w sta\u0142ej <span class=\"_ _3\"></span>cenie sprzeda\u017cy. Grupa uj\u0119\u0142<span class=\"_ _3\"></span>a zobowi\u0105zanie z tytu\u0142u <span class=\"_ _3\"></span>umowy w kwocie <span class=\"_ _3\"></span>zaliczki z<span class=\"ff2\"> </span>tyt<span class=\"_ _3\"></span>u\u0142u zobowi\u0105zania jednostki do wykonania \u015bwiadczenia <span class=\"_ _3\"></span>w<span class=\"ff2\"> postaci <span class=\"_ _3\"></span>przekazania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lub <span class=\"_ _f\"></span>gotow<span class=\"ff3\">o\u015bci <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>przekazania <span class=\"_ _3\"></span>d\u00f3br <span class=\"_ _3\"></span>lub <span class=\"_ _f\"></span>us\u0142ug <span class=\"_ _3\"></span>w</span> <span class=\"ff3\">przysz\u0142o\u015bci. <span class=\"_ _3\"></span></span>Grupa <span class=\"_ _3\"></span>zaprzestaje <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>tego </span>zobowi\u0105zania<span class=\"ff2\"> <span class=\"_ _0\"> </span></span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>umowy <span class=\"_ _2\"> </span>i <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _1\"> </span>przych\u00f3d<span class=\"ff2\"> <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>momencie, <span class=\"_ _1\"> </span></span>gdy <span class=\"_ _2\"> </span>przenosi <span class=\"_ _1\"> </span>owe <span class=\"_ _1\"> </span>dobra <span class=\"_ _1\"> </span>lub <span class=\"_ _2\"> </span>us\u0142ugi<span class=\"ff2\"> <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>klienta</span>, <span class=\"_ _1\"> </span>spe\u0142niaj\u0105c <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>ten spos\u00f3b swoje <span class=\"_ _4\"></span>zobowi\u0105zanie d<span class=\"_ _4\"></span>o wykonania <span class=\"_ _4\"></span>\u015bwiadczen<span class=\"_ _4\"></span>ia<span class=\"ff2\">. </span>Wynagrodzenie <span class=\"_ _4\"></span>zmienne W <span class=\"_ _3\"></span>umowie <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>Franco <span class=\"_ _3\"></span>Nevada <span class=\"_ _3\"></span>\u0142\u0105czna <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>transakcyjna <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>zmienna <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>zale\u017cy <span class=\"_ _3\"></span>od <span class=\"_ _f\"></span>ilo\u015bci <span class=\"_ _3\"></span>sprzedanych <span class=\"_ _3\"></span>surowc\u00f3w, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ta <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>kolei <span class=\"_ _3\"></span>zale\u017cy <span class=\"_ _3\"></span>o<span class=\"_ _f\"></span><span class=\"ff2 ls20\">d </span>wydobycia  rudy  w  prz<span class=\"_ _4\"></span>ysz\u0142o\u015bci<span class=\"_ _4\"></span>  przez  okre<span class=\"_ _4\"></span>s  \u017cycia  kopaln<span class=\"_ _4\"></span>i  (w  tym  np. <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>d  wielk<span class=\"_ _4\"></span>o\u015bci  z\u0142\u00f3\u017c).  A  za<span class=\"_ _4\"></span>tem,  je\u017celi  w  k<span class=\"_ _4\"></span>ol<span class=\"_ _3\"></span><span class=\"ff2\">ejnych <span class=\"_ _12\"> </span>okresach </span>sprawozdawczych <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ona <span class=\"_ _1\"> </span>zmiany <span class=\"_ _1\"> </span>os\u0105du <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>zakresie <span class=\"_ _1\"> </span>planowanego <span class=\"_ _1\"> </span>wydobycia <span class=\"_ _0\"> </span>rudy, <span class=\"_ _2\"> </span>a <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>konse<span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>encji <span class=\"_ _1\"> </span>ilo\u015bci <span class=\"_ _1\"> </span>sprzedanych<span class=\"_ _4\"></span> surowc\u00f3w \u2013<span class=\"ff2\"> </span>dok<span class=\"_ _4\"></span>ona tak\u017ce aktual<span class=\"_ _4\"></span>izacji ceny <span class=\"_ _4\"></span>transakcyjnej.<span class=\"ff2\"> </span>Kwoty <span class=\"_ _2\"> </span>przypisane <span class=\"_ _2\"> </span>do  spe<span class=\"_ _4\"></span>\u0142nionych <span class=\"_ _2\"> </span>zobowi\u0105za\u0144 <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>wykonania<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>\u015bwiadczeni<span class=\"ff2\">a  Grupa <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>lub <span class=\"_ _12\"> </span>jako <span class=\"_ _2\"> </span>zmniejszenie<span class=\"_ _4\"></span> </span>przychod\u00f3w w okr<span class=\"_ _4\"></span>esie, w <span class=\"_ _4\"></span>kt\u00f3rym cena tra<span class=\"_ _4\"></span>nsakcyjna ul<span class=\"_ _4\"></span>eg\u0142a zmiani<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span>Istotny element fi<span class=\"_ _4\"></span>nansowa<span class=\"_ _4\"></span>nia W <span class=\"_ _f\"></span>kontek\u015bcie <span class=\"_ _f\"></span>umowy <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>Franco <span class=\"_ _3\"></span>N<span class=\"_ _3\"></span>evada,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>maj\u0105c <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>uwadze <span class=\"_ _0\"></span>przewidywany <span class=\"_ _3\"></span>okres <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>momentu, <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>kt\u00f3<span class=\"_ _3\"></span>rym <span class=\"_ _3\"></span>otrzymano <span class=\"_ _f\"></span>przedp\u0142a<span class=\"_ _3\"></span>t\u0119 <span class=\"_ _f\"></span>do momentu, <span class=\"_ _1\"> </span>w <span class=\"_ _12\"> </span>kt\u00f3rym <span class=\"_ _1\"> </span>Grupa <span class=\"_ _2\"> </span>przekazuje <span class=\"_ _2\"> </span>przyrzeczone <span class=\"_ _1\"> </span>dobra <span class=\"_ _2\"> </span>(okres <span class=\"_ _2\"> </span>\u017cycia <span class=\"_ _2\"> </span>kopalni, <span class=\"_ _2\"> </span>tj. <span class=\"_ _2\"> </span>kilkadziesi<span class=\"_ _4\"></span>\u0105t <span class=\"_ _2\"> </span>lat) <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>charakter <span class=\"_ _2\"> </span>tej <span class=\"_ _2\"> </span>umowy<span class=\"_ _3c\"> </span>uznano, <span class=\"_ _1\"> </span>\u017ce <span class=\"_ _1\"> </span>rozk\u0142ad <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>czasie <span class=\"_ _1\"> </span>p\u0142atno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _1\"> </span>daje <span class=\"_ _1\"> </span>Grupie <span class=\"_ _1\"> </span>korzy\u015bci <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>finansowania <span class=\"_ _1\"> </span>dostawy <span class=\"_ _1\"> </span>surowc\u00f3w <span class=\"_ _1\"> </span>przez <span class=\"_ _1\"> </span>kupuj\u0105cego <span class=\"_ _0\"> </span>(Franco Nev<span class=\"ff3\">ada), co skutkuj<span class=\"_ _4\"></span>e tym, \u017ce um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wa za<span class=\"_ _4\"></span>wiera istotny el<span class=\"_ _4\"></span>ement fina<span class=\"_ _4\"></span>nsowania.<span class=\"ff2\"> </span></span>Grupa <span class=\"_ _f\"></span>przedstawia <span class=\"_ _0\"></span>skutki <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owania <span class=\"_ _f\"></span>(koszty <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>odsetek)<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>oddzielnie <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>przychod\u00f3w <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>um\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>klientami <span class=\"_ _0\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> sprawozdaniu </span>z <span class=\"ff3\">wyniku. <span class=\"_ _1\"> </span>Koszty <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>odsetek <span class=\"_ _1\"> </span>ujmo<span class=\"_ _3\"></span>wan<span class=\"_ _4\"></span>e <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>tylko<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>takim <span class=\"_ _2\"> </span>zakresie, <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>jakim <span class=\"_ _2\"> </span>wcze\u015bniej <span class=\"_ _2\"> </span>uj\u0119to <span class=\"_ _1\"> </span>zobowi\u0105zanie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>umowy </span>z Franco Nevada<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span> Ustalenie cen<span class=\"_ _4\"></span>y transakcyjnej pr<span class=\"_ _4\"></span>zypisane<span class=\"_ _4\"></span>j do pozosta\u0142<span class=\"_ _4\"></span>ych zobow<span class=\"_ _4\"></span>i\u0105za\u0144 do wykonan<span class=\"_ _4\"></span>ia \u015bwiadcze\u0144<span class=\"ff2\"> </span>W <span class=\"_ _2\"> </span>syt<span class=\"_ _3\"></span>uac<span class=\"_ _4\"></span>ji, <span class=\"_ _2\"> </span>kiedy  na <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>ko\u0144cz\u0105cy <span class=\"_ _2\"> </span>okres <span class=\"_ _2\"> </span>sprawozdawczy <span class=\"_ _2\"> </span>Grupa <span class=\"_ _2\"> </span>posiada  p<span class=\"_ _4\"></span>ozosta\u0142e <span class=\"_ _2\"> </span>zobowi\u0105zania  do <span class=\"_ _2\"> </span>wykonania <span class=\"_ _2\"> </span>\u015bwiadczenia,<span class=\"_ _6\"></span> wymagane <span class=\"_ _12\"> </span>jest  ujawnienie <span class=\"_ _12\"> </span>ceny <span class=\"_ _12\"> </span>transakcyjnej <span class=\"_ _12\"> </span>przypisanej  do <span class=\"_ _2\"> </span>tych  zobowi\u0105za\u0144  (MSS<span class=\"_ _4\"></span>F  15.12<span class=\"_ _4\"></span>0<span class=\"_ _3\"></span><span class=\"ff2\">-</span>122).  Grupa<span class=\"_ _4\"></span>  stosuje  r<span class=\"_ _4\"></span>ozwi\u0105zanie praktyczne <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ujawnia <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>wykonania <span class=\"_ _f\"></span>\u015bwiadcze\u0144 <span class=\"_ _3\"></span>stanowi\u0105cych <span class=\"_ _f\"></span>cz\u0119\u015b\u0107 <span class=\"_ _3\"></span>um\u00f3w, <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _f\"></span>przewidywany <span class=\"_ _3\"></span>pi<span class=\"_ _3\"></span><span class=\"ff2\">erwotny <span class=\"_ _f\"></span>okre<span class=\"_ _4\"></span>s </span>obowi\u0105zywania wynosi jeden rok lub kr\u00f3cej. <span class=\"_ _3\"></span>Grupa posiada r\u00f3wnie\u017c kontrakty d\u0142ugoterminow<span class=\"_ _4\"></span>e, w kt\u00f3<span class=\"_ _3\"></span>ry<span class=\"_ _4\"></span>ch cena <span class=\"_ _3\"></span>jest oparta g\u0142\u00f3wnie<span class=\"ff2\"> </span>na wynagrodz<span class=\"_ _4\"></span>eniu zmiennym,<span class=\"_ _4\"></span> kt\u00f3rego Grupa<span class=\"_ _4\"></span> nie uwz<span class=\"_ _4\"></span>gl\u0119dnia w sz<span class=\"_ _4\"></span>acunku <span class=\"_ _4\"></span>ceny transakcyjn<span class=\"_ _4\"></span>ej.<span class=\"ff7 fs8\"> </span>Ponadto, <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>(przez sp\u00f3<span class=\"_ _3\"></span>\u0142k\u0119 <span class=\"_ _3\"></span>DMC) <span class=\"_ _3\"></span>realizuje ko<span class=\"_ _3\"></span>ntrakt<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>d\u0142ugoterminow<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>budow\u0119 <span class=\"_ _3\"></span>kopal\u0144, <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kt\u00f3rych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>przychod\u00f3<span class=\"_ _4\"></span>w wykorzystuje  metod\u0119  opart\u0105  na  nak\u0142adach  spe\u0142niaj\u0105c\u0105  kryteria  dla  ujmowania  przychodu  w  kwocie,  kt\u00f3r\u0105  G<span class=\"_ _3\"></span>rupa  ma  praw<span class=\"_ _4\"></span>o zafakturowa\u0107. <span class=\"_ _3\"></span>Na <span class=\"_ _f\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _f\"></span>2023 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>\u0142<span class=\"_ _3\"></span>\u0105czna<span class=\"ff2\"> <span class=\"_ _f\"></span></span>kwota <span class=\"_ _f\"></span>ceny <span class=\"_ _f\"></span>transakcyjn<span class=\"_ _4\"></span>ej <span class=\"_ _f\"></span>przypisanej <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _0\"></span>wykonan<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>\u015bwiadcze\u0144, kt\u00f3re <span class=\"_ _1\"> </span>pozosta\u0142y <span class=\"_ _1\"> </span>niespe\u0142nione <span class=\"_ _1\"> </span>na <span class=\"_ _0\"> </span>ko<span class=\"_ _3\"></span>niec <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kresu <span class=\"_ _0\"></span>sprawozdawczego <span class=\"_ _1\"> </span>wynios\u0142a <span class=\"_ _1\"> </span>940 <span class=\"_ _1\"> </span>mln <span class=\"_ _1\"> </span>PLN, <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>czego <span class=\"_ _1\"> </span>kwota <span class=\"_ _1\"> </span>489 <span class=\"_ _1\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _1\"> </span>zostanie zrealizowana <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>roku <span class=\"_ _2\"> </span>2024, <span class=\"_ _1\"> </span>kwota <span class=\"_ _2\"> </span>335 <span class=\"_ _2\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _2\"> </span>zostanie <span class=\"_ _1\"> </span>zrealizo<span class=\"_ _3\"></span>wana <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>2025 <span class=\"_ _2\"> </span>r., <span class=\"_ _2\"> </span>a <span class=\"_ _2\"> </span>kwota <span class=\"_ _2\"> </span>116 <span class=\"_ _2\"> </span>mln <span class=\"_ _1\"> </span>PLN <span class=\"_ _2\"> </span>zostanie <span class=\"_ _2\"> </span>zrealizowana<span class=\"_ _4\"></span> w <span class=\"lse\">2026</span> <span class=\"ff3\">r. <span class=\"_ _19\"> </span>lub <span class=\"_ _10\"> </span>p\u00f3\u017aniej <span class=\"_ _10\"> </span>(w <span class=\"_ _10\"> </span>okresie <span class=\"_ _19\"> </span>po<span class=\"_ _3\"></span>r\u00f3wna<span class=\"_ _4\"></span>wczym  \u0142\u0105czna <span class=\"_ _10\"> </span>kwota  ceny <span class=\"_ _10\"> </span>transakcyjnej  przypisanej  do <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _19\"> </span>do<span class=\"_ _3\"></span>  wykonania </span>\u015bwiadcze\u0144, <span class=\"_ _f\"></span>kt\u00f3re <span class=\"_ _f\"></span>pozosta\u0142y <span class=\"_ _f\"></span>niespe\u0142nione <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>konie<span class=\"_ _3\"></span>c <span class=\"_ _f\"></span>okresu <span class=\"_ _f\"></span>sprawozdawczeg<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>wynios\u0142a<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span>899 <span class=\"_ _f\"></span>mln <span class=\"_ _0\"></span>PLN, <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>czego <span class=\"_ _f\"></span>kwota <span class=\"_ _f\"></span>559 <span class=\"_ _f\"></span>mln<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>PLN </span>zostanie <span class=\"_ _10\"> </span>zrealizowana<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>roku <span class=\"_ _10\"> </span>2023, <span class=\"_ _19\"> </span>kwot<span class=\"_ _3\"></span>a  149 <span class=\"_ _10\"> </span>mln <span class=\"_ _10\"> </span>PLN <span class=\"_ _11\"> </span>zostanie <span class=\"_ _10\"> </span>zrealizowana  w <span class=\"_ _10\"> </span>2024 <span class=\"_ _10\"> </span>r., <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>kwo<span class=\"_ _3\"></span>ta  191 <span class=\"_ _10\"> </span>mln <span class=\"_ _10\"> </span>PLN <span class=\"_ _11\"> </span>zostani<span class=\"_ _4\"></span>e zrealizowana w <span class=\"lse\">2025</span> <span class=\"_ _4\"></span><span class=\"ff3\">r. lub p\u00f3\u017aniej). W t<span class=\"_ _4\"></span>ych kontraktach <span class=\"_ _4\"></span>nie wyst\u0119<span class=\"_ _4\"></span>puje zmienny <span class=\"_ _4\"></span>element wyna<span class=\"_ _4\"></span>grodzenia.<span class=\"ff2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "Nota 2.3 <span class=\"ff4\">Przych<span class=\"_ _4\"></span>ody z um\u00f3w z <span class=\"_ _4\"></span>klientami Grupy <span class=\"_ _4\"></span>Kapit<span class=\"_ _4\"></span>a\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 wed\u0142ug <span class=\"_ _4\"></span><span class=\"ff1\">asortymentu<span class=\"_ _4\"></span> </span></span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>W <span class=\"_ _10\"> </span>przychodach <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>um\u00f3w <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>klientami <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>sprawozdaniu <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>ujmowane <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _10\"> </span>przychody <span class=\"_ _10\"> </span>powstaj\u0105ce <span class=\"_ _10\"> </span>ze <span class=\"_ _10\"> </span>zwyk\u0142ej <span class=\"_ _10\"> </span>dzia\u0142alno\u015bci operacyjnej Grup<span class=\"_ _4\"></span>y, tj. prz<span class=\"_ _4\"></span>ychody z<span class=\"_ _4\"></span>e sprzeda\u017cy produk<span class=\"_ _4\"></span>t\u00f3w, towar<span class=\"_ _4\"></span>\u00f3w i m<span class=\"_ _4\"></span>ateria\u0142\u00f3w.<span class=\"ff2\"> </span>Grupa <span class=\"_ _2\"> </span>generuje <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>g\u0142\u00f3wnie  ze <span class=\"_ _2\"> </span>sprzeda\u017cy: <span class=\"_ _2\"> </span>miedzi, <span class=\"_ _2\"> </span>srebra <span class=\"_ _2\"> </span>i <span class=\"_ _12\"> </span>z\u0142ota. <span class=\"_ _2\"> </span>Pozosta\u0142e <span class=\"_ _12\"> </span>mniejsz<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>strumienie <span class=\"_ _2\"> </span>przychod\u00f3w <span class=\"_ _2\"> </span>pochodz\u0105 ze<span class=\"ls0\"> <span class=\"ff3\">sprzeda\u017cy us\u0142ug (w t<span class=\"_ _3\"></span>ym dystry<span class=\"_ _4\"></span>bucji energii elektrycznej i <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span>nych medi\u00f3w oraz us\u0142ug <span class=\"_ _3\"></span>bud<span class=\"_ _4\"></span>owy kopal\u0144) <span class=\"_ _3\"></span>oraz pozosta\u0142ych produkt\u00f3<span class=\"_ _4\"></span>w </span></span>(w tym energii <span class=\"_ _4\"></span>elektryczn<span class=\"_ _4\"></span>ej), towa<span class=\"_ _4\"></span>r\u00f3w i materia\u0142\u00f3w (w tym stali <span class=\"_ _4\"></span>i ropy na<span class=\"_ _4\"></span>ftowej i j<span class=\"_ _4\"></span>ej pochodnych<span class=\"_ _4\"></span>).<span class=\"ff2\"> </span>Grupa  ujmuje <span class=\"_ _2\"> </span>przychody  z <span class=\"_ _12\"> </span>um\u00f3w  z <span class=\"_ _12\"> </span>klientami  w <span class=\"_ _12\"> </span>momen<span class=\"_ _4\"></span>cie  spe\u0142nienia <span class=\"_ _2\"> </span>przez  Grup\u0119  zob<span class=\"_ _4\"></span>owi\u0105zania<span class=\"_ _4\"></span>  do  wykonan<span class=\"_ _4\"></span>ia  \u015bwiadcz<span class=\"_ _4\"></span>enia<span class=\"_ _4\"></span>, poprzez  przekazanie  przyr<span class=\"_ _4\"></span>zeczoneg<span class=\"_ _4\"></span>o  towaru  lub  us\u0142ugi  naby<span class=\"_ _4\"></span>wcy,  gdzie  przekazani<span class=\"_ _4\"></span>e  to  stanowi  jedno<span class=\"_ _4\"></span>cze\u015bnie  uzyskani<span class=\"_ _4\"></span>e  przez nabywc\u0119 <span class=\"_ _10\"> </span>kontroli <span class=\"_ _10\"> </span>nad <span class=\"_ _11\"> </span>tym <span class=\"_ _10\"> </span>sk\u0142adnikiem <span class=\"_ _10\"> </span>aktyw\u00f3w, <span class=\"_ _10\"> </span>tj. <span class=\"_ _10\"> </span>zdolno\u015bci <span class=\"_ _10\"> </span>do <span class=\"_ _11\"> </span>bezpo\u015bredn<span class=\"_ _4\"></span>iego <span class=\"_ _10\"> </span>rozporz\u0105dza<span class=\"_ _4\"></span>nia <span class=\"_ _10\"> </span>przekazanym <span class=\"_ _10\"> </span>sk\u0142adnikiem<span class=\"_ _4\"></span> aktyw\u00f3w <span class=\"_ _0\"></span>i <span class=\"_ _1\"> </span>uzyskiwania <span class=\"_ _1\"> </span>z <span class=\"_ _0\"> </span>niego <span class=\"_ _1\"> </span>zasadniczo <span class=\"_ _1\"> </span>wszystkich <span class=\"_ _0\"></span>pozosta\u0142ych <span class=\"_ _0\"></span>korzy\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>zdolno\u015bci <span class=\"_ _0\"> </span>do <span class=\"_ _1\"> </span>niedopuszczania <span class=\"_ _0\"></span>innych <span class=\"_ _1\"> </span>jednoste<span class=\"_ _4\"></span>k do<span class=\"ls0\"> <span class=\"ff3\">rozporz\u0105dzania<span class=\"_ _4\"></span> sk\u0142adnikiem <span class=\"_ _4\"></span>aktyw\u00f3w i uzyskiwania<span class=\"_ _4\"></span> z niego k<span class=\"_ _4\"></span>orzy\u015bci. <span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></span>Jako <span class=\"_ _1\"> </span>zobowi\u0105zanie <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>wykonania <span class=\"_ _0\"> </span>\u015bwiadczenia <span class=\"_ _1\"> </span>Grupa <span class=\"_ _1\"> </span>ro<span class=\"_ _3\"></span>zp<span class=\"_ _4\"></span>oznaje <span class=\"_ _1\"> </span>ka\u017cde, <span class=\"_ _1\"> </span>zawarte <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>umowie <span class=\"_ _1\"> </span>przyrzeczenie <span class=\"_ _0\"> </span>przekazania <span class=\"_ _1\"> </span>klientowi towaru <span class=\"_ _3\"></span>lub us\u0142ugi, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>o\u017cna wyo<span class=\"_ _3\"></span>dr\u0119bni\u0107,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lub grupy <span class=\"_ _3\"></span>wyodr\u0119bniony<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>towar\u00f3w lub <span class=\"_ _3\"></span>us\u0142ug, kt\u00f3re <span class=\"_ _3\"></span>s\u0105<span class=\"_ _3\"></span><span class=\"ff2\"> zasa<span class=\"_ _4\"></span>dniczo <span class=\"_ _3\"></span>takie same <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>w taki </span>sam spos\u00f3b <span class=\"_ _3\"></span>przekazywa<span class=\"_ _4\"></span>ne klientowi. Dla ka\u017cdego zobowi\u0105zania do <span class=\"_ _3\"></span>wyk<span class=\"_ _4\"></span>onania \u015bwiadczenia, Grupa ustala (na <span class=\"_ _3\"></span>podstawie warunk\u00f3w<span class=\"_ _4\"></span> umownych), <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>b\u0119dzie <span class=\"_ _3\"></span>je <span class=\"_ _f\"></span>realizowa\u0107 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>miar\u0119 <span class=\"_ _f\"></span>up\u0142ywu <span class=\"_ _3\"></span>czasu <span class=\"_ _3\"></span>lub <span class=\"_ _3\"></span>czy <span class=\"_ _f\"></span>spe\u0142ni <span class=\"_ _f\"></span>je<span class=\"_ _3\"></span><span class=\"ff2\"> w </span>okre<span class=\"_ _4\"></span>\u015blonym <span class=\"_ _3\"></span>momencie.<span class=\"ff2\"> <span class=\"_ _3\"></span></span>W <span class=\"_ _f\"></span>szczeg\u00f3lno\u015bci <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>um\u00f3w na sprzeda\u017c miedzi, srebra i z\u0142ota ka\u017cda <span class=\"_ _3\"></span>jednostka miary przekazanego towaru (np. 1 tona miedzi lub 1 kg <span class=\"_ _3\"></span>srebra) stanowi odr\u0119<span class=\"_ _3\"></span><span class=\"ff2\">bne </span>zobowi\u0105zanie do wykonania \u015bwiadczenia. W zwi\u0105zku z <span class=\"_ _3\"></span>tym,<span class=\"_ _4\"></span> dla <span class=\"_ _3\"></span>ka\u017c<span class=\"_ _4\"></span>dej sprzeda\u017cy lub <span class=\"_ _3\"></span>wysy<span class=\"_ _4\"></span>\u0142ki produkt\u00f3w, ob<span class=\"_ _3\"></span>ejmuj\u0105cej wielokro<span class=\"_ _4\"></span>tno\u015b\u0107<span class=\"_ _4\"></span> jednostki <span class=\"_ _2\"> </span>miary <span class=\"_ _2\"> </span>przekazanego <span class=\"_ _2\"> </span>produktu, <span class=\"_ _2\"> </span>kt\u00f3ra <span class=\"_ _2\"> </span>jest  realiz<span class=\"_ _4\"></span>owana <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>tym  sam<span class=\"_ _4\"></span>ym <span class=\"_ _2\"> </span>czasie, <span class=\"_ _2\"> </span>Grupa <span class=\"_ _2\"> </span>wype\u0142nia  sw<span class=\"_ _4\"></span>oje <span class=\"_ _2\"> </span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>do wykonania <span class=\"_ _f\"></span>\u015bwiadczenia <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>ujmuje <span class=\"_ _f\"></span>przych\u00f3d, <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>tym <span class=\"_ _0\"></span>samym <span class=\"_ _3\"></span>mo<span class=\"_ _3\"></span>men<span class=\"_ _4\"></span>cie. <span class=\"_ _f\"></span>Zobowi\u0105zanie <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>wykonanie <span class=\"_ _f\"></span>\u015bwiadczenia <span class=\"_ _f\"></span>spe\u0142niane<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span>jest </span>przez <span class=\"_ _3\"></span>Grup\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>taki <span class=\"_ _3\"></span>sam <span class=\"_ _f\"></span>spos\u00f3b <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>odniesieniu <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>osta\u0142ych <span class=\"_ _3\"></span>produkt\u00f3w <span class=\"_ _3\"></span>Grupy, <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>jak: <span class=\"_ _f\"></span>o\u0142\u00f3w, <span class=\"_ _3\"></span>s\u00f3<span class=\"_ _3\"></span>l, <span class=\"_ _3\"></span>stal, <span class=\"_ _3\"></span>ropa <span class=\"_ _3\"></span>naft<span class=\"_ _3\"></span>owa<span class=\"_ _3\"></span><span class=\"ff2 ls39\">, </span>materia\u0142y strza\u0142<span class=\"_ _4\"></span>owe, masz<span class=\"_ _4\"></span>yny g\u00f3rnicz<span class=\"_ _4\"></span>e, dodatki do pa<span class=\"_ _4\"></span>liw oraz <span class=\"_ _4\"></span>pozosta\u0142e pr<span class=\"_ _4\"></span>odukty.<span class=\"ff2\"> </span>Poniewa\u017c <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>wi\u0119kszo\u015bci <span class=\"_ _0\"> </span>t<span class=\"_ _3\"></span>ransakc<span class=\"_ _4\"></span>ji <span class=\"_ _1\"> </span>sprzeda\u017cy<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>po <span class=\"_ _1\"> </span>dokonaniu <span class=\"_ _1\"> </span>wysy\u0142ki <span class=\"_ _1\"> </span>przyrzeczone<span class=\"_ _4\"></span>go <span class=\"_ _1\"> </span>produktu <span class=\"_ _1\"> </span>lub <span class=\"_ _1\"> </span>towaru <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>przekazaniu <span class=\"_ _0\"></span>nad <span class=\"_ _1\"> </span>nim kontroli <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>bezwarunko<span class=\"_ _4\"></span>we <span class=\"_ _3\"></span>prawo <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>ynagrodzenia od<span class=\"_ _3\"></span> <span class=\"ff3\">klienta, <span class=\"_ _3\"></span>gdy\u017c <span class=\"_ _3\"></span>jedynym warunkiem <span class=\"_ _3\"></span>jego <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>jest<span class=\"_ _4\"></span> </span>up\u0142yw czasu, Grupa ujmuje nale\u017cne jej wynagrodzenie z tytu\u0142u um\u00f3w z<span class=\"ff2\"> </span>klientami jako nale\u017cno\u015b\u0107 i tym samym Grupa nie <span class=\"_ _3\"></span>rozpozna<span class=\"_ _4\"></span>je aktyw\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u wykonania  <span class=\"_ _4\"></span>umowy<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>W <span class=\"_ _1\"> </span>kontraktach <span class=\"_ _0\"></span>handlowych, <span class=\"_ _1\"> </span><span class=\"ff3\">w <span class=\"_ _1\"> </span>kt\u00f3rych <span class=\"_ _1\"> </span>wype\u0142nienie <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>do <span class=\"_ _1\"> </span>wykonania <span class=\"_ _1\"> </span>\u015bwiadczenia <span class=\"_ _0\"></span>zachodzi <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>okre\u015blonym <span class=\"_ _0\"> </span>momencie</span> czasu, <span class=\"_ _3\"></span>Grupa st<span class=\"_ _3\"></span>osuje <span class=\"_ _3\"></span>r\u00f3\u017cne <span class=\"_ _3\"></span>war<span class=\"_ _4\"></span>unki<span class=\"ff2\"> <span class=\"_ _3\"></span></span>p\u0142atno\u015bci <span class=\"_ _3\"></span>obejmuj\u0105ce <span class=\"_ _3\"></span>zar\u00f3wno <span class=\"_ _3\"></span>przedp<span class=\"_ _4\"></span>\u0142aty <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>kilku <span class=\"_ _3\"></span>dni <span class=\"_ _3\"></span>przed <span class=\"_ _3\"></span>dostaw\u0105 <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>i<span class=\"ff2\"> odroczone <span class=\"_ _3\"></span>terminy<span class=\"_ _4\"></span> </span>p\u0142atno\u015bci do <span class=\"_ _3\"></span>120 dni, przy czym <span class=\"_ _3\"></span>odroczone terminy p\u0142atno\u015bci nie <span class=\"_ _3\"></span>dotycz\u0105 srebra. Terminy <span class=\"_ _3\"></span>p\u0142atno\u015b<span class=\"_ _4\"></span>ci uzale\u017cnione s\u0105 <span class=\"_ _3\"></span>od o<span class=\"_ _3\"></span>cen<span class=\"_ _4\"></span>y ryz<span class=\"_ _3\"></span><span class=\"ff2\">yka </span>kredytowego <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>dbiorcy <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>mo\u017cliwo\u015bci <span class=\"_ _0\"></span>zabezpieczenia <span class=\"_ _f\"></span>nale\u017cno\u015b<span class=\"_ _4\"></span>ci. <span class=\"_ _0\"></span>P\u0142atno\u015b\u0107 <span class=\"_ _f\"></span>wynagrodzenia <span class=\"_ _f\"></span>staje <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _0\"></span>wymagalna, <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>zale\u017cno\u015bci <span class=\"_ _f\"></span>od warunk\u00f3w  umownych,<span class=\"_ _4\"></span>  tj. <span class=\"_ _19\"> </span>przed  zrealizowaniem  przez  Grup\u0119  dostawy  (przedp\u0142ata<span class=\"ff2\">) <span class=\"_ _19\"> </span>lub <span class=\"_ _10\"> </span></span>po  wype\u0142nieniu  przez  Grup\u0119  swojeg<span class=\"_ _4\"></span>o zobowi\u0105zania <span class=\"_ _15\"> </span>do <span class=\"_ _c\"> </span>wykonania <span class=\"_ _15\"> </span>\u015bwiadczenia<span class=\"ff2\">. <span class=\"_ _14\"> </span></span>Je\u017celi <span class=\"_ _14\"> </span>Grupa<span class=\"ff2\"> <span class=\"_ _14\"> </span></span>otrzymuje <span class=\"_ _14\"> </span>wynagrodzenie <span class=\"_ _15\"> </span>od <span class=\"_ _14\"> </span>klienta <span class=\"_ _14\"> </span>przed <span class=\"_ _14\"> </span>wype\u0142nieniem <span class=\"_ _14\"> </span>swojeg<span class=\"_ _4\"></span>o zobowi\u0105zania <span class=\"_ _2\"> </span>do  wykonania <span class=\"_ _2\"> </span>\u015bwiadczenia,  ujm<span class=\"_ _4\"></span>uje  je <span class=\"_ _2\"> </span>jako  zobowi\u0105<span class=\"_ _4\"></span>zanie <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u  um<span class=\"_ _4\"></span>owy.  Na<span class=\"_ _4\"></span>tomiast <span class=\"_ _2\"> </span>w  przypadk<span class=\"_ _4\"></span>u <span class=\"_ _12\"> </span>odroczonych<span class=\"_ _4\"></span> termin\u00f3w <span class=\"_ _10\"> </span>p\u0142atno\u015bci, <span class=\"_ _11\"> </span>Grupa <span class=\"_ _10\"> </span>ujmuje <span class=\"_ _11\"> </span>wymagalne <span class=\"_ _10\"> </span>od <span class=\"_ _11\"> </span>klienta <span class=\"_ _11\"> </span>wynagrodzeni<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>jako <span class=\"_ _11\"> </span>nale\u017cno\u015b\u0107, <span class=\"_ _10\"> </span>dopiero <span class=\"_ _11\"> </span>po <span class=\"_ _11\"> </span>przekazaniu <span class=\"_ _10\"> </span>klientowi<span class=\"_ _4\"></span> przyrzeczonych <span class=\"_ _4\"></span>produkt\u00f3w <span class=\"_ _4\"></span>i wystawieniu <span class=\"_ _4\"></span>faktury.<span class=\"ff2\"> </span>Ponadto, <span class=\"_ _0\"></span>p<span class=\"ff3\">rzychody <span class=\"_ _1\"> </span>ze <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _0\"> </span>us\u0142<span class=\"_ _3\"></span>ug <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>wyniku <span class=\"_ _0\"></span>finansowym <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>miar\u0119 <span class=\"_ _1\"> </span>up\u0142ywu <span class=\"_ _0\"></span>czasu, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>spe\u0142niony <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>jeden </span>z <span class=\"ff3\">nast\u0119puj\u0105cych wa<span class=\"_ _4\"></span>runk\u00f3w:<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">klient <span class=\"_ _0\"></span>jednocze\u015bnie <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>trzymuj<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>czerpie <span class=\"_ _1\"> </span>korzy\u015bci <span class=\"_ _f\"></span>ekonomiczne <span class=\"_ _0\"></span>p\u0142yn\u0105ce <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>\u015bwiadczenia <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>miar\u0119 <span class=\"_ _0\"> </span>jak <span class=\"_ _1\"> </span>wykonuje <span class=\"_ _0\"></span>ona <span class=\"_ _0\"></span>swoje </span></span>zobowi\u0105zanie, lub<span class=\"_ _4\"></span><span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">w  wyniku <span class=\"_ _10\"> </span>spe\u0142nienia  zobowi\u0105zania<span class=\"_ _4\"></span>  przez <span class=\"_ _10\"> </span>Grup\u0119 <span class=\"_ _10\"> </span>powstaje  lub  zostaje <span class=\"_ _10\"> </span>ulepszony  sk\u0142adnik  aktyw\u00f3w  (np. <span class=\"_ _10\"> </span>produkcja  w<span class=\"_ _3\"></span><span class=\"ff2\"> toku), </span></span></span>a <span class=\"ff3\">kontrol\u0119 nad tym <span class=\"_ _4\"></span>sk\u0142adnikiem <span class=\"_ _6\"></span>w miar\u0119 jego powstawania lub <span class=\"_ _4\"></span>ulepszania,<span class=\"_ _4\"></span> sprawuje kli<span class=\"_ _4\"></span>ent, lub<span class=\"ff2\"> </span></span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">w wyniku spe\u0142nienia <span class=\"_ _4\"></span>zobowi\u0105zan<span class=\"_ _4\"></span>ia przez <span class=\"_ _4\"></span>Grup\u0119 powstaje sk\u0142adnik<span class=\"_ _4\"></span> aktyw\u00f3w, kt\u00f3ry <span class=\"_ _4\"></span>nie ma alternaty<span class=\"_ _4\"></span>wnego zastosowa<span class=\"_ _4\"></span>nia dla Grup<span class=\"_ _4\"></span>y </span></span>i jednocze\u015bnie Grup<span class=\"_ _4\"></span>ie przys<span class=\"_ _4\"></span>\u0142uguje egzekw<span class=\"_ _4\"></span>owalne praw<span class=\"_ _4\"></span>o do zap\u0142<span class=\"ff2\">aty za <span class=\"_ _4\"></span><span class=\"ff3\">dotychczas wyk<span class=\"_ _4\"></span>onane \u015bwia<span class=\"_ _4\"></span>dczenie.<span class=\"ff2\"> </span></span></span>Je\u017celi <span class=\"_ _1\"> </span>Grupa <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _1\"> </span>przych\u00f3d <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>podst<span class=\"_ _3\"></span>awie <span class=\"_ _1\"> </span>obmiar\u00f3w <span class=\"_ _1\"> </span>zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>przyj\u0119t\u0105<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>metod\u0105 <span class=\"_ _1\"> </span>pomiaru <span class=\"_ _2\"> </span>stopnia <span class=\"_ _1\"> </span>zaawansowania <span class=\"_ _1\"> </span>wykonania \u015bwiadczenia, <span class=\"_ _2\"> </span>zanim <span class=\"_ _1\"> </span>zostanie <span class=\"_ _2\"> </span>wystawiona <span class=\"_ _2\"> </span>faktura, <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _2\"> </span>nale\u017cne <span class=\"_ _1\"> </span>wynagrodzenie <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>aktywo <span class=\"_ _1\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>u<span class=\"_ _3\"></span><span class=\"ff2\">mowy <span class=\"_ _1\"> </span>i  pr<span class=\"_ _4\"></span>zenosi <span class=\"_ _2\"> </span>je <span class=\"_ _2\"> </span>na </span>nale\u017cno\u015bci kiedy <span class=\"_ _4\"></span>prawo do wyna<span class=\"_ _4\"></span>grodzenia <span class=\"_ _4\"></span>staje si\u0119 b<span class=\"_ _4\"></span>ezwarunkowe.<span class=\"ff2\"> </span>Grupa spe\u0142nia <span class=\"_ _3\"></span>swoje zobowi\u0105zanie <span class=\"_ _3\"></span>do wykonania <span class=\"_ _3\"></span>\u015bwiadcz<span class=\"_ _4\"></span>enia w <span class=\"_ _3\"></span>trakcie  <span class=\"_ _3\"></span>realizowania <span class=\"_ _3\"></span>us<span class=\"_ _4\"></span>\u0142ugi i <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zwi\u0105zku tym <span class=\"_ _3\"></span>rozpoznaj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>przych<span class=\"_ _4\"></span>ody<span class=\"ff2\"> </span>w  m<span class=\"_ _4\"></span>iar\u0119 <span class=\"_ _12\"> </span>up\u0142ywu <span class=\"_ _2\"> </span>czasu,  w <span class=\"_ _2\"> </span>ramach <span class=\"_ _2\"> </span>um\u00f3w  dotycz\u0105cych <span class=\"_ _2\"> </span>us\u0142ug  bud<span class=\"_ _4\"></span>owy  k<span class=\"_ _4\"></span>opal\u0144 <span class=\"_ _2\"> </span>i  prowadz<span class=\"_ _4\"></span>enia  i<span class=\"_ _4\"></span>nnych <span class=\"_ _2\"> </span>rob\u00f3t  ge<span class=\"_ _4\"></span>ologicznych, <span class=\"_ _2\"> </span>us\u0142ug uzdrowiskow<span class=\"_ _4\"></span>o-sanatoryjno-<span class=\"ff3\">leczn<span class=\"_ _4\"></span>iczych oraz spr<span class=\"_ _4\"></span>zeda\u017cy <span class=\"_ _4\"></span>energii ele<span class=\"_ _4\"></span>ktrycznej w tym <span class=\"_ _4\"></span>us\u0142ug dystrybu<span class=\"_ _4\"></span>cji energii <span class=\"_ _4\"></span>elektryczn<span class=\"_ _4\"></span>ej.<span class=\"ff2\"> </span></span>Przychody <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>um\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>kli<span class=\"_ _4\"></span>entami <span class=\"_ _3\"></span>ujmuje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>ocie <span class=\"_ _3\"></span>r\u00f3wnej <span class=\"_ _3\"></span>cenie<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>transakcyjnej, <span class=\"_ _3\"></span>stanowi\u0105cej <span class=\"_ _3\"></span>kwot\u0119 <span class=\"_ _3\"></span>wyna<span class=\"_ _4\"></span>grodzenia, kt\u00f3<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _3\"></span>zgodnie<span class=\"_ _4\"></span> </span>z oczekiwaniem  Grupy <span class=\"_ _11\"> </span><span class=\"ff3\">\u2013</span> <span class=\"_ _10\"> </span><span class=\"ff3\">b\u0119dzie <span class=\"_ _10\"> </span>jej <span class=\"_ _10\"> </span>przys\u0142ugiwa\u0107 <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>zamian <span class=\"_ _10\"> </span>za <span class=\"_ _10\"> </span>przekazanie <span class=\"_ _10\"> </span>przyrzeczonych  d\u00f3br <span class=\"_ _10\"> </span>lub <span class=\"_ _11\"> </span>us\u0142ug <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>rzecz <span class=\"_ _10\"> </span>klienta, </span>z <span class=\"ff3\">wy\u0142\u0105czeniem kw<span class=\"_ _4\"></span>ot pobranych <span class=\"_ _4\"></span>w imieniu o<span class=\"_ _4\"></span>s\u00f3b trzecic<span class=\"_ _4\"></span>h. <span class=\"ff2\"> </span></span>Cena <span class=\"_ _1\"> </span>transakcyjna<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>odz<span class=\"_ _3\"></span><span class=\"ff3\">wierciedl<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _1\"> </span>zmian\u0119 <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _0\"></span>pieni\u0105dza <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>czasie, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>umowa <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>klientem <span class=\"_ _1\"> </span>zawiera <span class=\"_ _0\"></span>istotny <span class=\"_ _0\"></span>ele<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>ent<span class=\"_ _4\"></span> </span>finansowania, kt\u00f3<span class=\"_ _3\"></span>ry <span class=\"_ _3\"></span>okre\u015bla si\u0119 <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>podstawie <span class=\"_ _3\"></span>umownych <span class=\"_ _3\"></span>warunk\u00f3w p\u0142<span class=\"_ _3\"></span>atno\u015b<span class=\"_ _4\"></span>ci, <span class=\"_ _3\"></span>bez <span class=\"_ _3\"></span>wzgl\u0119du <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>zosta\u0142 <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>wyra\u017anie <span class=\"_ _3\"></span>okre\u015blony<span class=\"_ _4\"></span> w <span class=\"ff3\">umowie. <span class=\"_ _0\"></span>Oceniaj\u0105c, <span class=\"_ _0\"></span>czy <span class=\"_ _0\"></span>komponent <span class=\"_ _0\"></span>finansowania <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>istotny <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>umowy, <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>wsz<span class=\"_ _4\"></span>ystkie <span class=\"_ _0\"></span>fakty <span class=\"_ _0\"></span>i <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>koliczn<span class=\"_ _4\"></span>o\u015bci, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>tym </span>ewentualn\u0105 <span class=\"_ _f\"></span>r\u00f3\u017cnic\u0119 <span class=\"_ _f\"></span>mi\u0119dzy <span class=\"_ _f\"></span>kwot\u0105 <span class=\"_ _3\"></span>przyrzeczonego <span class=\"_ _f\"></span>wynagrodzen<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>cen\u0105 <span class=\"_ _0\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>got\u00f3wkowej <span class=\"_ _3\"></span>przyrzeczonych <span class=\"_ _f\"></span>towar\u00f3w <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>us\u0142ug oraz <span class=\"_ _14\"> </span>\u0142\u0105czny <span class=\"_ _c\"> </span>wp\u0142yw <span class=\"_ _15\"> </span>obu <span class=\"_ _c\"> </span>nast\u0119puj\u0105cych <span class=\"_ _14\"> </span>czynnik\u00f3w: <span class=\"_ _14\"> </span>(i) <span class=\"_ _14\"> </span>przewidywany <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>od <span class=\"_ _14\"> </span>momentu, <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>kt\u00f3rym <span class=\"_ _14\"> </span>je<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>nostka <span class=\"_ _14\"> </span>przekazuje<span class=\"_ _4\"></span> przyrzeczone <span class=\"_ _f\"></span>towary <span class=\"_ _0\"></span>lub <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _0\"></span>klientowi <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>momentu, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kt\u00f3rym <span class=\"_ _0\"></span>klient <span class=\"_ _0\"></span>p\u0142aci <span class=\"_ _0\"> </span>za <span class=\"_ _0\"> </span>te<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>towary <span class=\"_ _f\"></span>lub <span class=\"_ _1\"> </span>us\u0142ugi, <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>(ii) <span class=\"_ _0\"> </span>st<span class=\"_ _3\"></span>opy <span class=\"_ _f\"></span>procentow<span class=\"_ _3\"></span><span class=\"ff2 ls3a\">e </span>obowi\u0105zuj\u0105ce <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>danym <span class=\"_ _f\"></span>rynku<span class=\"ff2\">. <span class=\"_ _f\"></span>W <span class=\"_ _f\"></span>zrealizowanych <span class=\"_ _f\"></span>umowach <span class=\"_ _f\"></span>sp</span>rzeda\u017cy <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>klient\u00f3w <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>202<span class=\"ff2\">3 <span class=\"_ _0\"></span>r. <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span></span>r. <span class=\"_ _0\"></span>Grupa <span class=\"_ _f\"></span>zidentyfikowa\u0142<span class=\"_ _4\"></span>a<span class=\"ff2\"> </span>istotny <span class=\"_ _f\"></span>komponent <span class=\"_ _f\"></span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>kont<span class=\"_ _3\"></span>rakcie <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>Franco <span class=\"_ _f\"></span>Nevada <span class=\"_ _f\"></span>(umowa <span class=\"_ _f\"></span>opisana <span class=\"_ _0\"></span>poni\u017cej <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>cz\u0119\u015bci <span class=\"_ _0\"></span>Wa\u017cne <span class=\"_ _f\"></span>oszacowania, <span class=\"_ _3\"></span>za\u0142o<span class=\"_ _3\"></span>\u017cenia<span class=\"_ _4\"></span> i <span class=\"ff3\">os\u0105dy). <span class=\"_ _15\"> </span>Grupa <span class=\"_ _14\"> </span>przedstawia <span class=\"_ _15\"> </span>skutki <span class=\"_ _15\"> </span>finansowania <span class=\"_ _15\"> </span>(koszty <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>odsete<span class=\"_ _3\"></span>k) <span class=\"_ _15\"> </span>odr\u0119bnie <span class=\"_ _15\"> </span>od <span class=\"_ _14\"> </span>przychod<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>um\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>klientami<span class=\"_ _3c\"> </span></span>w <span class=\"ff3\">sprawozdaniu <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>ca\u0142kowityc<span class=\"_ _4\"></span>h <span class=\"_ _f\"></span>dochod\u00f3w. <span class=\"_ _f\"></span>W <span class=\"_ _f\"></span>kontrakcie <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>Franco <span class=\"_ _f\"></span>Nevada <span class=\"_ _f\"></span>wyst\u0119puje <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>element <span class=\"_ _f\"></span>zmienno\u015bci <span class=\"_ _3\"></span>wynagrodzenia.<span class=\"_ _4\"></span> </span>W <span class=\"ff3\">takiej <span class=\"_ _10\"> </span>sytuacji  Grupa <span class=\"_ _10\"> </span>rozpoznaje <span class=\"_ _10\"> </span>przychody  oszacowuj\u0105c <span class=\"_ _10\"> </span>kwot\u0119 <span class=\"_ _10\"> </span>wynagrodz<span class=\"_ _4\"></span>enia, <span class=\"_ _19\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _19\"> </span>kt\u00f3rego <span class=\"_ _10\"> </span>b<span class=\"_ _3\"></span>\u0119dzie  uprawniona <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>zamian </span>za<span class=\"ls0\"> <span class=\"ff3\">przekazane <span class=\"_ _f\"></span>dobra <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rzecz <span class=\"_ _0\"></span>klienta <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>zalicza <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>ceny <span class=\"_ _f\"></span>transakcyjnej <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>ca\u0142o\u015b\u0107 <span class=\"_ _0\"></span>kwoty <span class=\"_ _f\"></span>wynagrodzenia <span class=\"_ _f\"></span>zmiennego <span class=\"_ _f\"></span>wy\u0142\u0105cznie<span class=\"_ _4\"></span> </span></span>w <span class=\"ff3\">takim <span class=\"_ _d\"> </span>zakresie <span class=\"_ _13\"> </span>w <span class=\"_ _d\"> </span>jakim <span class=\"_ _13\"> </span>jest <span class=\"_ _d\"> </span>wysoce <span class=\"_ _13\"> </span>prawdop<span class=\"_ _4\"></span>odobne, <span class=\"_ _d\"> </span>\u017ce <span class=\"_ _d\"> </span>nie<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>nast\u0105pi <span class=\"_ _13\"> </span>odwr\u00f3c<span class=\"_ _4\"></span>enie <span class=\"_ _d\"> </span>znacz\u0105cej <span class=\"_ _13\"> </span>cz\u0119\u015bci <span class=\"_ _d\"> </span>wcze\u015bniej<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _d\"> </span></span>uj\u0119tych<span class=\"_ _4\"></span> </span>skumulowanych pr<span class=\"_ _4\"></span>zychod<span class=\"_ _4\"></span>\u00f3w w momencie ki<span class=\"_ _4\"></span>edy niep<span class=\"_ _4\"></span>ewno\u015b\u0107 co do wys<span class=\"_ _4\"></span>oko\u015bci wyna<span class=\"_ _4\"></span>grodzenia us<span class=\"_ _4\"></span>tanie.<span class=\"ff2\"> </span>W  przypadku  transakcji  sprzeda\u017cy  produkt\u00f3w  miedzi  i <span class=\"_ _10\"> </span>srebra,  dla  kt\u00f3rych  ce<span class=\"_ _3\"></span>na  zostani<span class=\"_ _4\"></span>e  ustalona  po  dniu <span class=\"_ _10\"> </span>uj\u0119cia  sprzeda\u017cy<span class=\"_ _4\"></span> w <span class=\"ff3\">ksi\u0119gach <span class=\"_ _2\"> </span>rachun<span class=\"_ _4\"></span>kowych, <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>moment <span class=\"_ _2\"> </span>pocz\u0105tkoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>uj\u0119cia <span class=\"_ _1\"> </span>transakcji <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>onuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _2\"> </span>korekty <span class=\"_ _1\"> </span>przychod\u00f3w <span class=\"_ _2\"> </span>ze <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u<span class=\"_ _4\"></span> </span>r\u00f3\u017cnicy  pomi<span class=\"_ _4\"></span>\u0119dzy <span class=\"_ _12\"> </span>cen\u0105 <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span>rmin<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _2\"> </span>metalu  wyra\u017con\u0105 <span class=\"_ _2\"> </span>w  USD <span class=\"_ _12\"> </span>z  dnia <span class=\"_ _2\"> </span>rozpoznania  sprz<span class=\"_ _4\"></span>eda\u017cy <span class=\"_ _12\"> </span>na  okres <span class=\"_ _2\"> </span>odpowiadaj\u0105cy  okr<span class=\"_ _4\"></span>esowi<span class=\"_ _4\"></span> rozliczenia <span class=\"_ _15\"> </span>transakcji, <span class=\"_ _15\"> </span>a <span class=\"_ _14\"> </span>cen\u0105 <span class=\"_ _15\"> </span>wynikaj\u0105c\u0105 <span class=\"_ _14\"> </span>z<span class=\"ff2\"> </span>faktury <span class=\"_ _15\"> </span>prowizorycznej. <span class=\"_ _15\"> </span>Korekta <span class=\"_ _15\"> </span>ta <span class=\"_ _14\"> </span>doprowadza<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _14\"> </span>transakcji <span class=\"_ _15\"> </span>do <span class=\"_ _14\"> </span>warto\u015bci<span class=\"_ _4\"></span> oczekiwanej  jako  ceny <span class=\"_ _19\"> </span>transakcyjnej  na  moment  pocz\u0105tkowego  uj\u0119cia.    Do<span class=\"_ _3\"></span>tyczy  to  wy\u0142\u0105cznie  przypadk\u00f3w,  gdy  zmiana  ceny transakcyjnej <span class=\"_ _3\"></span>wynika <span class=\"_ _0\"></span>ze <span class=\"_ _f\"></span>zmiany <span class=\"_ _f\"></span>ceny <span class=\"_ _0\"></span>metalu. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>teg<span class=\"ff3\">o<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>typu <span class=\"_ _f\"></span>zmiennych <span class=\"_ _f\"></span>przychod\u00f3w <span class=\"_ _f\"></span>nie <span class=\"_ _f\"></span>ma <span class=\"_ _f\"></span>zastosowania <span class=\"_ _f\"></span>ograniczenie <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>MSSF <span class=\"_ _f\"></span>15 </span>dotycz\u0105ce <span class=\"_ _15\"> </span>ujmowania <span class=\"_ _14\"> </span>zmienne<span class=\"ff2\">go <span class=\"_ _14\"> </span>wynagrodze<span class=\"_ _4\"></span>nia <span class=\"_ _14\"> </span>w <span class=\"ff3\">kwocie, <span class=\"_ _15\"> </span>co <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>kt\u00f3rej <span class=\"_ _14\"> </span>jest <span class=\"_ _14\"> </span>wysoce <span class=\"_ _14\"> </span>pra<span class=\"_ _4\"></span>wdopodobn<span class=\"_ _4\"></span>e, <span class=\"_ _14\"> </span>\u017ce <span class=\"_ _14\"> </span>nie <span class=\"_ _14\"> </span>nast\u0105pi <span class=\"_ _15\"> </span>jej </span></span>odwr\u00f3cenie. <span class=\"_ _f\"></span>Zmiany <span class=\"_ _3\"></span>zarachowanej <span class=\"_ _3\"></span>kwoty <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>momencie <span class=\"_ _f\"></span>uj\u0119cia <span class=\"_ _3\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>wp\u0142ywaj\u0105 <span class=\"_ _f\"></span>na<span class=\"ff2\"> <span class=\"_ _f\"></span></span>przychody <span class=\"_ _f\"></span>ze <span class=\"_ _f\"></span>sprzeda\u017cy <span class=\"_ _f\"></span>lecz <span class=\"_ _f\"></span>stanowi\u0105 <span class=\"_ _3\"></span>zyski/straty z <span class=\"ff3\">wyceny do war<span class=\"_ _4\"></span>to\u015bci godziw<span class=\"_ _4\"></span>ej nale\u017cno\u015bci,<span class=\"_ _4\"></span> zgodnie<span class=\"ff2\"> </span>z zasada<span class=\"_ _4\"></span>mi rachunkow<span class=\"_ _4\"></span>o\u015bci prz<span class=\"_ _4\"></span>edstawionymi w<span class=\"_ _4\"></span> Nocie 10.2.<span class=\"ff2\"> </span></span>Przychody <span class=\"_ _1\"> </span>ze  spr<span class=\"_ _4\"></span>zeda\u017cy <span class=\"_ _1\"> </span>korygowane <span class=\"_ _2\"> </span>s\u0105 <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>wynik <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>ro<span class=\"_ _3\"></span>zli<span class=\"_ _4\"></span>czenia <span class=\"_ _2\"> </span>instrument\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _2\"> </span>pochodnych <span class=\"_ _1\"> </span>zabezpieczaj\u0105cych<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>przysz\u0142e <span class=\"_ _1\"> </span>przep\u0142ywy<span class=\"_ _4\"></span> pieni\u0119\u017cne, zgodn<span class=\"_ _4\"></span>ie z og\u00f3ln\u0105 zasa<span class=\"_ _4\"></span>d\u0105, \u017ce rozliczenie poc<span class=\"_ _4\"></span>hodnego in<span class=\"_ _4\"></span>strumentu z<span class=\"_ _4\"></span>abezpieczaj\u0105ce<span class=\"_ _4\"></span>go w cz\u0119\u015bci stanowi\u0105c<span class=\"_ _4\"></span>ej zabezpieczen<span class=\"ff2\">ie </span>efektywne ujmuje si\u0119 w tej samej <span class=\"_ _3\"></span>pozycji wyniku finansoweg<span class=\"_ _4\"></span>o, w kt\u00f3<span class=\"_ _3\"></span>rej ujmowana jest wycena pozycji zabezpiec<span class=\"_ _3\"></span><span class=\"ff2\">zan<span class=\"_ _4\"></span>ej w momencie, </span>kiedy pozycja zab<span class=\"_ _4\"></span>ezpieczana wp<span class=\"_ _4\"></span>\u0142ywa <span class=\"_ _4\"></span>na wynik finans<span class=\"_ _4\"></span>owy.<span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Grupa <span class=\"_ _19\"> </span>ujmuje <span class=\"_ _11\"> </span>przychody  ze <span class=\"_ _11\"> </span>sprzeda\u017cy <span class=\"_ _19\"> </span>produkt\u00f3w, <span class=\"_ _10\"> </span>towar\u00f3w <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>materia\u0142\u00f3w <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>finansowym <span class=\"_ _10\"> </span>jednorazowo, <span class=\"_ _10\"> </span>w<span class=\"_ _3\"></span><span class=\"ff2\"> momen<span class=\"_ _4\"></span>cie </span>spe\u0142nienia <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>\u015bwiadczenia, <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> </span>szczeg<span class=\"_ _4\"></span>\u00f3lno\u015bci <span class=\"_ _0\"></span>okre\u015blanym <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>formu\u0142y <span class=\"_ _0\"></span>baz <span class=\"_ _1\"> </span>dostawy <span class=\"_ _0\"></span>INCOTERMS.<span class=\"_ _4\"></span> W <span class=\"ff3\">wi\u0119kszo\u015bci <span class=\"_ _f\"></span>kontrakt<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _f\"></span>moment <span class=\"_ _f\"></span>przeniesien<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>kontroli <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>klienta <span class=\"_ _f\"></span>nast\u0119puje <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>dostarczeniu <span class=\"_ _3\"></span>d\u00f3br <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>klienta, <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>co <span class=\"_ _f\"></span>rozumie </span>si\u0119 <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>dostarczenie <span class=\"_ _f\"></span>d\u00f3br <span class=\"_ _f\"></span>przewo\u017anikowi <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>podstawienie <span class=\"_ _3\"></span>ich <span class=\"_ _0\"></span>klientowi <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>wyznaczony <span class=\"_ _3\"></span>zak\u0142ad <span class=\"_ _0\"></span>(bazy <span class=\"_ _f\"></span>DAP, <span class=\"_ _f\"></span>FCA <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>EX <span class=\"_ _0\"></span>WORKS). W <span class=\"ff3\">pozosta\u0142ych  k<span class=\"_ _4\"></span>ontraktach <span class=\"_ _2\"> </span>przeniesienie  kontr<span class=\"_ _4\"></span>oli  nad <span class=\"_ _12\"> </span>dobrami <span class=\"_ _12\"> </span>na  klienta <span class=\"_ _12\"> </span>nast\u0119puje <span class=\"_ _2\"> </span>w  momencie  prz<span class=\"_ _4\"></span>ekazania  pr<span class=\"_ _4\"></span>zewo\u017anik<span class=\"_ _4\"></span>owi </span>morskiemu na <span class=\"_ _3\"></span>pok\u0142ad statku (bazy C<span class=\"_ _3\"></span>FR, CIF, C<span class=\"_ _3\"></span>PT oraz <span class=\"_ _3\"></span>CIP). W <span class=\"_ _3\"></span>tych kontraktach G<span class=\"_ _3\"></span>rupa jest zobowi\u0105zana r\u00f3wnie\u017c <span class=\"_ _3\"></span>do zorganizowania<span class=\"_ _4\"></span>  transportu. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>przypadka<span class=\"_ _4\"></span>ch Grupa <span class=\"_ _3\"></span>dzia\u0142a <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>zleceniodawca, po<span class=\"_ _3\"></span>niewa\u017c sprawuje <span class=\"_ _3\"></span>kontrol\u0119 <span class=\"_ _3\"></span>nad wyko<span class=\"_ _3\"></span>nani<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>us\u0142ugi <span class=\"_ _3\"></span>przed <span class=\"_ _3\"></span>jej przekazaniem <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>klienta. <span class=\"_ _0\"></span>Jednocze\u015bnie <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>przypisuj<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _f\"></span>ceny <span class=\"_ _0\"></span>transakcyjnej <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _f\"></span>transportu <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ujmuje <span class=\"_ _0\"></span>przych\u00f3d <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>tego tytu\u0142u w miar\u0119 up<span class=\"_ _4\"></span>\u0142ywu czasu.<span class=\"ff2\"> </span>Grupa <span class=\"_ _2\"> </span>rozpoznaje <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>miar\u0119  up\u0142ywu<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>czasu <span class=\"_ _2\"> </span>z  tytu\u0142<span class=\"_ _4\"></span>u <span class=\"_ _2\"> </span>realizowanych <span class=\"_ _2\"> </span>us\u0142ug <span class=\"_ _2\"> </span>budowy <span class=\"_ _2\"> </span>kopal\u0144 <span class=\"_ _12\"> </span>i <span class=\"_ _2\"> </span>prowadzenia <span class=\"_ _2\"> </span>innych <span class=\"_ _12\"> </span>rob<span class=\"_ _4\"></span>\u00f3t geologicznych. <span class=\"_ _2\"> </span>Grupa  <span class=\"ff3\">spe\u0142nia  zobowi\u0105za<span class=\"_ _4\"></span>nia  w <span class=\"_ _12\"> </span>czasie,  poniewa<span class=\"_ _4\"></span>\u017c <span class=\"_ _12\"> </span>klient  jednocz<span class=\"_ _4\"></span>e\u015bnie <span class=\"_ _12\"> </span>otrzymuje <span class=\"_ _2\"> </span>i  czerpie  korzy\u015bci  ek<span class=\"_ _4\"></span>onomiczn<span class=\"_ _6\"></span>e </span>wynikaj\u0105ce <span class=\"_ _15\"> </span>ze <span class=\"_ _14\"> </span>\u015bwiadczonej <span class=\"_ _15\"> </span>us\u0142ugi <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>miar\u0119 <span class=\"_ _14\"> </span>jej <span class=\"_ _15\"> </span>wykonywania<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>ze <span class=\"_ _14\"> </span>wzgl\u0119du <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>wytwarza<span class=\"_ _4\"></span>nie <span class=\"_ _15\"> </span>sk\u0142adnik\u00f3w, <span class=\"_ _15\"> </span>kt\u00f3re <span class=\"_ _14\"> </span>nie <span class=\"_ _15\"> </span>maj\u0105 alternatywn<span class=\"_ _4\"></span>ego <span class=\"_ _f\"></span>zastosowania <span class=\"_ _f\"></span>dla <span class=\"_ _f\"></span>Grupy <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>j<span class=\"ff3\">e<span class=\"_ _3\"></span>dnocz<span class=\"_ _4\"></span>e\u015bnie <span class=\"_ _f\"></span>Grupie <span class=\"_ _f\"></span>przys\u0142uguje <span class=\"_ _f\"></span>egzekwowalne <span class=\"_ _3\"></span>prawo <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>zap\u0142aty. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>pomiaru <span class=\"_ _f\"></span>stopnia </span>zaawansowania <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>\u015bwiadczenia <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>stosuje <span class=\"_ _0\"></span>metod\u0119 <span class=\"_ _0\"></span>opart\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>nak\u0142adach <span class=\"_ _0\"></span>poniesionych <span class=\"_ _0\"></span>przy <span class=\"_ _0\"></span>spe\u0142nianiu <span class=\"_ _0\"></span>zobowi\u0105zania do<span class=\"ls0\"> <span class=\"ff3\">wykonania <span class=\"_ _0\"></span>\u015bwiadcz<span class=\"_ _4\"></span>enia <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>poniesionych <span class=\"_ _f\"></span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>innych <span class=\"_ _0\"></span>kontrakt\u00f3w <span class=\"_ _0\"></span>metod\u0119 <span class=\"_ _0\"></span>opart\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>wynikach, <span class=\"_ _f\"></span>gdzie <span class=\"_ _1\"> </span>z <span class=\"_ _0\"></span>g\u00f3ry </span></span>okre\u015blona cena <span class=\"_ _4\"></span>jednostkowa<span class=\"_ _4\"></span> jest <span class=\"_ _4\"></span>stosowana do wyc<span class=\"_ _4\"></span>eny jedn<span class=\"_ _4\"></span>ostki produkcji (n<span class=\"_ _4\"></span>p. do wyce<span class=\"_ _4\"></span>ny metr\u00f3w <span class=\"_ _4\"></span>wydr\u0105\u017conego cho<span class=\"_ _4\"></span>dnika).<span class=\"ff2\"> </span>Kontrakt z <span class=\"_ _4\"></span>Franco Nevada Zobowi\u0105zanie <span class=\"_ _4\"></span>do wykonania \u015bw<span class=\"_ _4\"></span>iadczenia<span class=\"ff6\"> </span>Grupa <span class=\"_ _f\"></span>reali<span class=\"ff3\">zuje <span class=\"_ _0\"></span>umow\u0119 <span class=\"_ _f\"></span>typu <span class=\"_ _0\"></span>streaming <span class=\"_ _f\"></span>arrangement,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi\u0105c\u0105 <span class=\"_ _f\"></span>dost\u0119pne <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rynku <span class=\"_ _0\"></span>\u017ar\u00f3d\u0142o <span class=\"_ _f\"></span>finansowania <span class=\"_ _f\"></span>jednostek <span class=\"_ _f\"></span>dzia\u0142aj\u0105cych<span class=\"_ _4\"></span> </span>w <span class=\"ff3\">bran\u017cy wydob<span class=\"_ _4\"></span>ywczej.<span class=\"ff2\"> </span></span>Umowa <span class=\"_ _14\"> </span>dotyczy <span class=\"_ _14\"> </span>sprzeda\u017cy <span class=\"_ _14\"> </span>po\u0142owy <span class=\"_ _14\"> </span>produkcji <span class=\"_ _14\"> </span>z\u0142ota, <span class=\"_ _c\"> </span>platyny <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span>palladu <span class=\"_ _14\"> </span>zawartych <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>rudzie <span class=\"_ _14\"> </span>wydobytej <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>okresie <span class=\"_ _14\"> </span>\u017cycia nast\u0119puj\u0105cych <span class=\"_ _0\"></span>kopal\u0144: <span class=\"_ _0\"> </span>Morrison, <span class=\"_ _0\"> </span>M<span class=\"_ _3\"></span>cCreedy <span class=\"_ _0\"></span>West <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>Podolsky <span class=\"_ _0\"></span>wchodz\u0105cych <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>sk\u0142ad <span class=\"_ _1\"> </span>OWSP <span class=\"_ _1\"> </span>Sudbury. <span class=\"_ _0\"> </span>N<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>warunk\u00f3w  umowy <span class=\"_ _11\"> </span>Quadra <span class=\"_ _15\"> </span>FNX <span class=\"_ _11\"> </span>Mining <span class=\"_ _15\"> </span>L<span class=\"ff3\">td. <span class=\"_ _11\"> </span>otrzyma\u0142a <span class=\"_ _15\"> </span>przedp\u0142a<span class=\"_ _4\"></span>t\u0119 <span class=\"_ _15\"> </span>w<span class=\"ff2\"> </span>wysoko\u015bci <span class=\"_ _11\"> </span>400 <span class=\"_ _11\"> </span>mln <span class=\"_ _15\"> </span>CAD. <span class=\"_ _15\"> </span>Jednocz<span class=\"_ _4\"></span>e\u015bnie, <span class=\"_ _11\"> </span>cena <span class=\"_ _15\"> </span>sprzeda\u017cy <span class=\"_ _11\"> </span>za <span class=\"_ _15\"> </span>uncj<span class=\"_ _4\"></span>\u0119 </span>ekwiwalentu z\u0142ota, zgodnie z umow\u0105, <span class=\"_ _3\"></span>stanowi mniejsza z<span class=\"ff2\"> </span>kwot: (a) <span class=\"_ _3\"></span>400 USD, powi\u0119kszone o<span class=\"ff2\"> </span>1% <span class=\"_ _3\"></span>ka\u017cdeg<span class=\"_ _4\"></span>o roku <span class=\"_ _3\"></span>pocz\u0105<span class=\"_ _4\"></span>wszy od <span class=\"_ _3\"></span>201<span class=\"_ _4\"></span>1 r., b\u0105d\u017a (b) <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>rynkowa z\u0142ota. <span class=\"_ _3\"></span>Otrzymana przedp\u0142<span class=\"_ _3\"></span>ata pokrywa <span class=\"_ _3\"></span>r\u00f3\u017cnic\u0119 pomi\u0119dzy warto\u015bci\u0105<span class=\"ff2\"> </span>rynkow\u0105 sprzedanej <span class=\"_ _3\"></span>rudy, <span class=\"_ _3\"></span>a jej <span class=\"_ _3\"></span>warto\u015bci\u0105 w sta\u0142ej <span class=\"_ _3\"></span>cenie sprzeda\u017cy. Grupa uj\u0119\u0142<span class=\"_ _3\"></span>a zobowi\u0105zanie z tytu\u0142u <span class=\"_ _3\"></span>umowy w kwocie <span class=\"_ _3\"></span>zaliczki z<span class=\"ff2\"> </span>tyt<span class=\"_ _3\"></span>u\u0142u zobowi\u0105zania jednostki do wykonania \u015bwiadczenia <span class=\"_ _3\"></span>w<span class=\"ff2\"> postaci <span class=\"_ _3\"></span>przekazania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lub <span class=\"_ _f\"></span>gotow<span class=\"ff3\">o\u015bci <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>przekazania <span class=\"_ _3\"></span>d\u00f3br <span class=\"_ _3\"></span>lub <span class=\"_ _f\"></span>us\u0142ug <span class=\"_ _3\"></span>w</span> <span class=\"ff3\">przysz\u0142o\u015bci. <span class=\"_ _3\"></span></span>Grupa <span class=\"_ _3\"></span>zaprzestaje <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>tego </span>zobowi\u0105zania<span class=\"ff2\"> <span class=\"_ _0\"> </span></span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>umowy <span class=\"_ _2\"> </span>i <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _1\"> </span>przych\u00f3d<span class=\"ff2\"> <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>momencie, <span class=\"_ _1\"> </span></span>gdy <span class=\"_ _2\"> </span>przenosi <span class=\"_ _1\"> </span>owe <span class=\"_ _1\"> </span>dobra <span class=\"_ _1\"> </span>lub <span class=\"_ _2\"> </span>us\u0142ugi<span class=\"ff2\"> <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>klienta</span>, <span class=\"_ _1\"> </span>spe\u0142niaj\u0105c <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>ten spos\u00f3b swoje <span class=\"_ _4\"></span>zobowi\u0105zanie d<span class=\"_ _4\"></span>o wykonania <span class=\"_ _4\"></span>\u015bwiadczen<span class=\"_ _4\"></span>ia<span class=\"ff2\">. </span>Wynagrodzenie <span class=\"_ _4\"></span>zmienne W <span class=\"_ _3\"></span>umowie <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>Franco <span class=\"_ _3\"></span>Nevada <span class=\"_ _3\"></span>\u0142\u0105czna <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>transakcyjna <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>zmienna <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>zale\u017cy <span class=\"_ _3\"></span>od <span class=\"_ _f\"></span>ilo\u015bci <span class=\"_ _3\"></span>sprzedanych <span class=\"_ _3\"></span>surowc\u00f3w, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ta <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>kolei <span class=\"_ _3\"></span>zale\u017cy <span class=\"_ _3\"></span>o<span class=\"_ _f\"></span><span class=\"ff2 ls20\">d </span>wydobycia  rudy  w  prz<span class=\"_ _4\"></span>ysz\u0142o\u015bci<span class=\"_ _4\"></span>  przez  okre<span class=\"_ _4\"></span>s  \u017cycia  kopaln<span class=\"_ _4\"></span>i  (w  tym  np. <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>d  wielk<span class=\"_ _4\"></span>o\u015bci  z\u0142\u00f3\u017c).  A  za<span class=\"_ _4\"></span>tem,  je\u017celi  w  k<span class=\"_ _4\"></span>ol<span class=\"_ _3\"></span><span class=\"ff2\">ejnych <span class=\"_ _12\"> </span>okresach </span>sprawozdawczych <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ona <span class=\"_ _1\"> </span>zmiany <span class=\"_ _1\"> </span>os\u0105du <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>zakresie <span class=\"_ _1\"> </span>planowanego <span class=\"_ _1\"> </span>wydobycia <span class=\"_ _0\"> </span>rudy, <span class=\"_ _2\"> </span>a <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>konse<span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>encji <span class=\"_ _1\"> </span>ilo\u015bci <span class=\"_ _1\"> </span>sprzedanych<span class=\"_ _4\"></span> surowc\u00f3w \u2013<span class=\"ff2\"> </span>dok<span class=\"_ _4\"></span>ona tak\u017ce aktual<span class=\"_ _4\"></span>izacji ceny <span class=\"_ _4\"></span>transakcyjnej.<span class=\"ff2\"> </span>Kwoty <span class=\"_ _2\"> </span>przypisane <span class=\"_ _2\"> </span>do  spe<span class=\"_ _4\"></span>\u0142nionych <span class=\"_ _2\"> </span>zobowi\u0105za\u0144 <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>wykonania<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>\u015bwiadczeni<span class=\"ff2\">a  Grupa <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>lub <span class=\"_ _12\"> </span>jako <span class=\"_ _2\"> </span>zmniejszenie<span class=\"_ _4\"></span> </span>przychod\u00f3w w okr<span class=\"_ _4\"></span>esie, w <span class=\"_ _4\"></span>kt\u00f3rym cena tra<span class=\"_ _4\"></span>nsakcyjna ul<span class=\"_ _4\"></span>eg\u0142a zmiani<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span>Istotny element fi<span class=\"_ _4\"></span>nansowa<span class=\"_ _4\"></span>nia W <span class=\"_ _f\"></span>kontek\u015bcie <span class=\"_ _f\"></span>umowy <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>Franco <span class=\"_ _3\"></span>N<span class=\"_ _3\"></span>evada,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>maj\u0105c <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>uwadze <span class=\"_ _0\"></span>przewidywany <span class=\"_ _3\"></span>okres <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>momentu, <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>kt\u00f3<span class=\"_ _3\"></span>rym <span class=\"_ _3\"></span>otrzymano <span class=\"_ _f\"></span>przedp\u0142a<span class=\"_ _3\"></span>t\u0119 <span class=\"_ _f\"></span>do momentu, <span class=\"_ _1\"> </span>w <span class=\"_ _12\"> </span>kt\u00f3rym <span class=\"_ _1\"> </span>Grupa <span class=\"_ _2\"> </span>przekazuje <span class=\"_ _2\"> </span>przyrzeczone <span class=\"_ _1\"> </span>dobra <span class=\"_ _2\"> </span>(okres <span class=\"_ _2\"> </span>\u017cycia <span class=\"_ _2\"> </span>kopalni, <span class=\"_ _2\"> </span>tj. <span class=\"_ _2\"> </span>kilkadziesi<span class=\"_ _4\"></span>\u0105t <span class=\"_ _2\"> </span>lat) <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>charakter <span class=\"_ _2\"> </span>tej <span class=\"_ _2\"> </span>umowy<span class=\"_ _3c\"> </span>uznano, <span class=\"_ _1\"> </span>\u017ce <span class=\"_ _1\"> </span>rozk\u0142ad <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>czasie <span class=\"_ _1\"> </span>p\u0142atno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _1\"> </span>daje <span class=\"_ _1\"> </span>Grupie <span class=\"_ _1\"> </span>korzy\u015bci <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>finansowania <span class=\"_ _1\"> </span>dostawy <span class=\"_ _1\"> </span>surowc\u00f3w <span class=\"_ _1\"> </span>przez <span class=\"_ _1\"> </span>kupuj\u0105cego <span class=\"_ _0\"> </span>(Franco Nev<span class=\"ff3\">ada), co skutkuj<span class=\"_ _4\"></span>e tym, \u017ce um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wa za<span class=\"_ _4\"></span>wiera istotny el<span class=\"_ _4\"></span>ement fina<span class=\"_ _4\"></span>nsowania.<span class=\"ff2\"> </span></span>Grupa <span class=\"_ _f\"></span>przedstawia <span class=\"_ _0\"></span>skutki <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owania <span class=\"_ _f\"></span>(koszty <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>odsetek)<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>oddzielnie <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>przychod\u00f3w <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>um\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>klientami <span class=\"_ _0\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> sprawozdaniu </span>z <span class=\"ff3\">wyniku. <span class=\"_ _1\"> </span>Koszty <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>odsetek <span class=\"_ _1\"> </span>ujmo<span class=\"_ _3\"></span>wan<span class=\"_ _4\"></span>e <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>tylko<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>takim <span class=\"_ _2\"> </span>zakresie, <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>jakim <span class=\"_ _2\"> </span>wcze\u015bniej <span class=\"_ _2\"> </span>uj\u0119to <span class=\"_ _1\"> </span>zobowi\u0105zanie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>umowy </span>z Franco Nevada<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span> Ustalenie cen<span class=\"_ _4\"></span>y transakcyjnej pr<span class=\"_ _4\"></span>zypisane<span class=\"_ _4\"></span>j do pozosta\u0142<span class=\"_ _4\"></span>ych zobow<span class=\"_ _4\"></span>i\u0105za\u0144 do wykonan<span class=\"_ _4\"></span>ia \u015bwiadcze\u0144<span class=\"ff2\"> </span>W <span class=\"_ _2\"> </span>syt<span class=\"_ _3\"></span>uac<span class=\"_ _4\"></span>ji, <span class=\"_ _2\"> </span>kiedy  na <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>ko\u0144cz\u0105cy <span class=\"_ _2\"> </span>okres <span class=\"_ _2\"> </span>sprawozdawczy <span class=\"_ _2\"> </span>Grupa <span class=\"_ _2\"> </span>posiada  p<span class=\"_ _4\"></span>ozosta\u0142e <span class=\"_ _2\"> </span>zobowi\u0105zania  do <span class=\"_ _2\"> </span>wykonania <span class=\"_ _2\"> </span>\u015bwiadczenia,<span class=\"_ _6\"></span> wymagane <span class=\"_ _12\"> </span>jest  ujawnienie <span class=\"_ _12\"> </span>ceny <span class=\"_ _12\"> </span>transakcyjnej <span class=\"_ _12\"> </span>przypisanej  do <span class=\"_ _2\"> </span>tych  zobowi\u0105za\u0144  (MSS<span class=\"_ _4\"></span>F  15.12<span class=\"_ _4\"></span>0<span class=\"_ _3\"></span><span class=\"ff2\">-</span>122).  Grupa<span class=\"_ _4\"></span>  stosuje  r<span class=\"_ _4\"></span>ozwi\u0105zanie praktyczne <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ujawnia <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>wykonania <span class=\"_ _f\"></span>\u015bwiadcze\u0144 <span class=\"_ _3\"></span>stanowi\u0105cych <span class=\"_ _f\"></span>cz\u0119\u015b\u0107 <span class=\"_ _3\"></span>um\u00f3w, <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _f\"></span>przewidywany <span class=\"_ _3\"></span>pi<span class=\"_ _3\"></span><span class=\"ff2\">erwotny <span class=\"_ _f\"></span>okre<span class=\"_ _4\"></span>s </span>obowi\u0105zywania wynosi jeden rok lub kr\u00f3cej. <span class=\"_ _3\"></span>Grupa posiada r\u00f3wnie\u017c kontrakty d\u0142ugoterminow<span class=\"_ _4\"></span>e, w kt\u00f3<span class=\"_ _3\"></span>ry<span class=\"_ _4\"></span>ch cena <span class=\"_ _3\"></span>jest oparta g\u0142\u00f3wnie<span class=\"ff2\"> </span>na wynagrodz<span class=\"_ _4\"></span>eniu zmiennym,<span class=\"_ _4\"></span> kt\u00f3rego Grupa<span class=\"_ _4\"></span> nie uwz<span class=\"_ _4\"></span>gl\u0119dnia w sz<span class=\"_ _4\"></span>acunku <span class=\"_ _4\"></span>ceny transakcyjn<span class=\"_ _4\"></span>ej.<span class=\"ff7 fs8\"> </span>Ponadto, <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>(przez sp\u00f3<span class=\"_ _3\"></span>\u0142k\u0119 <span class=\"_ _3\"></span>DMC) <span class=\"_ _3\"></span>realizuje ko<span class=\"_ _3\"></span>ntrakt<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>d\u0142ugoterminow<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>budow\u0119 <span class=\"_ _3\"></span>kopal\u0144, <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kt\u00f3rych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>przychod\u00f3<span class=\"_ _4\"></span>w wykorzystuje  metod\u0119  opart\u0105  na  nak\u0142adach  spe\u0142niaj\u0105c\u0105  kryteria  dla  ujmowania  przychodu  w  kwocie,  kt\u00f3r\u0105  G<span class=\"_ _3\"></span>rupa  ma  praw<span class=\"_ _4\"></span>o zafakturowa\u0107. <span class=\"_ _3\"></span>Na <span class=\"_ _f\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _f\"></span>2023 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>\u0142<span class=\"_ _3\"></span>\u0105czna<span class=\"ff2\"> <span class=\"_ _f\"></span></span>kwota <span class=\"_ _f\"></span>ceny <span class=\"_ _f\"></span>transakcyjn<span class=\"_ _4\"></span>ej <span class=\"_ _f\"></span>przypisanej <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _0\"></span>wykonan<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>\u015bwiadcze\u0144, kt\u00f3re <span class=\"_ _1\"> </span>pozosta\u0142y <span class=\"_ _1\"> </span>niespe\u0142nione <span class=\"_ _1\"> </span>na <span class=\"_ _0\"> </span>ko<span class=\"_ _3\"></span>niec <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kresu <span class=\"_ _0\"></span>sprawozdawczego <span class=\"_ _1\"> </span>wynios\u0142a <span class=\"_ _1\"> </span>940 <span class=\"_ _1\"> </span>mln <span class=\"_ _1\"> </span>PLN, <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>czego <span class=\"_ _1\"> </span>kwota <span class=\"_ _1\"> </span>489 <span class=\"_ _1\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _1\"> </span>zostanie zrealizowana <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>roku <span class=\"_ _2\"> </span>2024, <span class=\"_ _1\"> </span>kwota <span class=\"_ _2\"> </span>335 <span class=\"_ _2\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _2\"> </span>zostanie <span class=\"_ _1\"> </span>zrealizo<span class=\"_ _3\"></span>wana <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>2025 <span class=\"_ _2\"> </span>r., <span class=\"_ _2\"> </span>a <span class=\"_ _2\"> </span>kwota <span class=\"_ _2\"> </span>116 <span class=\"_ _2\"> </span>mln <span class=\"_ _1\"> </span>PLN <span class=\"_ _2\"> </span>zostanie <span class=\"_ _2\"> </span>zrealizowana<span class=\"_ _4\"></span> w <span class=\"lse\">2026</span> <span class=\"ff3\">r. <span class=\"_ _19\"> </span>lub <span class=\"_ _10\"> </span>p\u00f3\u017aniej <span class=\"_ _10\"> </span>(w <span class=\"_ _10\"> </span>okresie <span class=\"_ _19\"> </span>po<span class=\"_ _3\"></span>r\u00f3wna<span class=\"_ _4\"></span>wczym  \u0142\u0105czna <span class=\"_ _10\"> </span>kwota  ceny <span class=\"_ _10\"> </span>transakcyjnej  przypisanej  do <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _19\"> </span>do<span class=\"_ _3\"></span>  wykonania </span>\u015bwiadcze\u0144, <span class=\"_ _f\"></span>kt\u00f3re <span class=\"_ _f\"></span>pozosta\u0142y <span class=\"_ _f\"></span>niespe\u0142nione <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>konie<span class=\"_ _3\"></span>c <span class=\"_ _f\"></span>okresu <span class=\"_ _f\"></span>sprawozdawczeg<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>wynios\u0142a<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span>899 <span class=\"_ _f\"></span>mln <span class=\"_ _0\"></span>PLN, <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>czego <span class=\"_ _f\"></span>kwota <span class=\"_ _f\"></span>559 <span class=\"_ _f\"></span>mln<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>PLN </span>zostanie <span class=\"_ _10\"> </span>zrealizowana<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>roku <span class=\"_ _10\"> </span>2023, <span class=\"_ _19\"> </span>kwot<span class=\"_ _3\"></span>a  149 <span class=\"_ _10\"> </span>mln <span class=\"_ _10\"> </span>PLN <span class=\"_ _11\"> </span>zostanie <span class=\"_ _10\"> </span>zrealizowana  w <span class=\"_ _10\"> </span>2024 <span class=\"_ _10\"> </span>r., <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>kwo<span class=\"_ _3\"></span>ta  191 <span class=\"_ _10\"> </span>mln <span class=\"_ _10\"> </span>PLN <span class=\"_ _11\"> </span>zostani<span class=\"_ _4\"></span>e zrealizowana w <span class=\"lse\">2025</span> <span class=\"_ _4\"></span><span class=\"ff3\">r. lub p\u00f3\u017aniej). W t<span class=\"_ _4\"></span>ych kontraktach <span class=\"_ _4\"></span>nie wyst\u0119<span class=\"_ _4\"></span>puje zmienny <span class=\"_ _4\"></span>element wyna<span class=\"_ _4\"></span>grodzenia.<span class=\"ff2\"> </span></span>Umowy <span class=\"ff4\">rodz\u0105c</span>e <span class=\"_ _4\"></span><span class=\"ff4\">obci\u0105\u017cenia i <span class=\"_ _4\"></span>wynagrodzeni<span class=\"_ _4\"></span>e zmienne<span class=\"ff1 fc9\"> </span></span>Maj\u0105c  na<span class=\"_ _4\"></span>  uw<span class=\"_ _4\"></span>adze  wi<span class=\"_ _4\"></span>\u0119ksz\u0105<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>zmienno\u015b\u0107 <span class=\"_ _12\"> </span>otoczenia <span class=\"_ _2\"> </span>makroekonomicznego, <span class=\"_ _2\"> </span>kt\u00f3re  ma <span class=\"_ _2\"> </span>istotny  wp<span class=\"_ _4\"></span>\u0142yw <span class=\"_ _2\"> </span>na  kszta\u0142towani<span class=\"_ _4\"></span>e  si\u0119 <span class=\"_ _2\"> </span>wynik\u00f3w finansowych <span class=\"_ _15\"> </span><span class=\"ff3\">Jednostki <span class=\"_ _15\"> </span>Dominuj\u0105cej <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _15\"> </span>wymogi <span class=\"_ _15\"> </span>MSR <span class=\"_ _14\"> </span>37 <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>zakresie <span class=\"_ _15\"> </span>identyfikacji <span class=\"_ _15\"> </span>um\u00f3w <span class=\"_ _15\"> </span>rodz\u0105cych <span class=\"_ _14\"> </span>obci\u0105\u017cenia, <span class=\"_ _14\"> </span></span>Jednostk<span class=\"_ _4\"></span>a Dominuj\u0105ca <span class=\"_ _15\"> </span>przeprowadza<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>cykliczn\u0105 <span class=\"_ _15\"> </span>analiz\u0119 <span class=\"_ _15\"> </span>zawartych <span class=\"_ _15\"> </span>kontrakt\u00f3w <span class=\"_ _15\"> </span>pod <span class=\"_ _15\"> </span>k\u0105tem <span class=\"_ _15\"> </span>ewentualnego <span class=\"_ _15\"> </span>zaistnienia<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>sytuacji, <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>kt\u00f3rej kontraktowa c<span class=\"_ _4\"></span>ena sprzeda\u017cy ni<span class=\"_ _4\"></span>e przekracz<span class=\"_ _4\"></span>a szacowanych,<span class=\"_ _4\"></span> nieunikn<span class=\"_ _4\"></span>ionych koszt\u00f3<span class=\"_ _4\"></span>w realizacji t<span class=\"_ _4\"></span>ych kontrakt<span class=\"_ _4\"></span>\u00f3w. <span class=\"ff2\"> </span>Dla <span class=\"_ _2\"> </span>kontrakt\u00f3w <span class=\"_ _2\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>produkt\u00f3w <span class=\"_ _2\"> </span>podstawowych <span class=\"_ _2\"> </span>(miedzi, <span class=\"_ _1\"> </span>srebra, <span class=\"_ _2\"> </span>z\u0142ota)  <span class=\"ff2\">Jednost</span>ka <span class=\"_ _1\"> </span>Dominuj\u0105ca <span class=\"_ _2\"> </span>ma <span class=\"_ _2\"> </span>ograniczone <span class=\"_ _2\"> </span>mo\u017cliwo\u015bci przeniesienia <span class=\"_ _3\"></span>ewentual<span class=\"_ _4\"></span>nego <span class=\"_ _3\"></span>wzrostu <span class=\"_ _3\"></span>koszt\u00f3w <span class=\"_ _3\"></span>produkcji <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ceny <span class=\"_ _3\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>finalnych produkt\u00f3w, <span class=\"_ _3\"></span>poniewa\u017c <span class=\"_ _3\"></span>poziom <span class=\"_ _3\"></span>przychod\u00f3w <span class=\"_ _3\"></span>ze sprzeda\u017cy tych <span class=\"_ _4\"></span>produkt\u00f3w <span class=\"_ _4\"></span>uzale\u017cniony j<span class=\"_ _4\"></span>est w g\u0142\u00f3wne<span class=\"_ _4\"></span>j mierze <span class=\"_ _4\"></span>od notowa\u0144 gie<span class=\"_ _4\"></span>\u0142dowych oraz <span class=\"_ _4\"></span>kurs\u00f3w w<span class=\"ff2\">alutowych.  </span>Baz\u0105 dla <span class=\"_ _3\"></span>ustalenia <span class=\"_ _3\"></span>ceny sprzeda\u017cy <span class=\"_ _3\"></span>dla produkt\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>miedz<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>w kontraktach <span class=\"_ _3\"></span>fizycznych s\u0105 <span class=\"_ _3\"></span>notowan<span class=\"_ _4\"></span>ia <span class=\"_ _3\"></span>gie\u0142dowe (najcz\u0119\u015bciej <span class=\"_ _3\"></span>st<span class=\"_ _4\"></span>osowan<span class=\"ff2 ls3a\">e </span>\u201eCash <span class=\"_ _11\"> </span>Settlement\u201d <span class=\"_ _11\"> </span>Londy\u0144skiej<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>Gie\u0142dy <span class=\"_ _11\"> </span>M<span class=\"_ _3\"></span>etali <span class=\"_ _11\"> </span>\u2013<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _11\"> </span></span>LME). <span class=\"_ _11\"> </span>Je\u017celi <span class=\"_ _11\"> </span>cho<span class=\"_ _3\"></span>dzi <span class=\"_ _11\"> </span>o <span class=\"_ _11\"> </span>produkty <span class=\"_ _11\"> </span>ze <span class=\"_ _15\"> </span>srebra, <span class=\"_ _11\"> </span>stosowane <span class=\"_ _11\"> </span>ceny <span class=\"_ _11\"> </span>opieraj\u0105 <span class=\"_ _11\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>n<span class=\"_ _3\"></span><span class=\"ff2 ls22\">a </span>notowaniach z Londy\u0144ski<span class=\"_ _4\"></span>ego Rynku Kruszc\u00f3w (Lon<span class=\"_ _4\"></span>don Bullion Market Associati<span class=\"_ _4\"></span>on). Podobnie wy<span class=\"_ _4\"></span>gl\u0105da sytuacja dla innych istotny<span class=\"_ _4\"></span>ch<span class=\"_ _3\"></span><span class=\"ff2\"> </span>produkt\u00f3w <span class=\"_ _0\"></span>Jednostki <span class=\"_ _f\"></span>Dominuj\u0105cej, <span class=\"_ _0\"></span>czyli <span class=\"_ _0\"></span>produkt\u00f3w <span class=\"_ _f\"></span>ze <span class=\"_ _0\"></span>z\u0142ota <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>o\u0142owiu, <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>kt\u00f3rych <span class=\"_ _0\"></span>ceny <span class=\"_ _0\"></span>sprzeda\u017c<span class=\"_ _4\"></span>y <span class=\"_ _0\"></span>uzale\u017cnione <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>notowa\u0144 gie\u0142<span class=\"ff2\">dowych. </span>Mo\u017cliwe <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _11\"> </span>negocjacje <span class=\"_ _10\"> </span>dodatkowy<span class=\"_ _4\"></span>ch <span class=\"_ _10\"> </span>premii <span class=\"_ _11\"> </span>do <span class=\"_ _10\"> </span>cen <span class=\"_ _11\"> </span>wynikaj\u0105cych <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>notowa\u0144 <span class=\"_ _11\"> </span>gie\u0142dowych,  jednak <span class=\"_ _11\"> </span>w <span class=\"_ _10\"> </span>tym <span class=\"_ _11\"> </span>zakresie <span class=\"_ _10\"> </span>wyst\u0119puj\u0105 ograniczenia wynikaj\u0105<span class=\"_ _4\"></span>ce z wp\u0142<span class=\"_ _4\"></span>ywu a<span class=\"_ _4\"></span>ktualnych warunk<span class=\"_ _4\"></span>\u00f3w rynkowy<span class=\"_ _4\"></span>ch, jak <span class=\"_ _4\"></span>r\u00f3wnie\u017c pozycji ne<span class=\"_ _4\"></span>gocjacyjnej <span class=\"_ _4\"></span>stron.<span class=\"ff2\"> </span>Cz\u0119\u015b\u0107  produk<span class=\"_ _4\"></span>t\u00f3w  <span class=\"ff2\">Jednos<span class=\"_ _4\"></span>tki  D<span class=\"ff3\">ominu<span class=\"_ _4\"></span>j\u0105cej  (m.in. <span class=\"_ _12\"> </span>kwas  siarkow<span class=\"_ _4\"></span>y, <span class=\"_ _2\"> </span>siarczan  miedzi,  o\u0142\u00f3w  rafin<span class=\"_ _4\"></span>owany) <span class=\"_ _12\"> </span>stanowi\u0105<span class=\"ff2\">  produkty <span class=\"_ _12\"> </span>uboczn<span class=\"_ _4\"></span>e </span></span></span>procesu produkcji miedzi, kt\u00f3re po <span class=\"_ _3\"></span>dalszej przer\u00f3bce, mog\u0105 zosta\u0107 sprzedane klientom zewn\u0119trznym<span class=\"_ _4\"></span>. Decyduj\u0105c si\u0119 <span class=\"_ _3\"></span>na ich <span class=\"_ _3\"></span>prz<span class=\"_ _4\"></span>er\u00f3<span class=\"_ _3\"></span><span class=\"ff2 ls20\">b </span>i <span class=\"_ _f\"></span>sprzeda\u017c, <span class=\"_ _3\"></span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca<span class=\"_ _4\"></span> <span class=\"_ _f\"></span><span class=\"ff2\">nie <span class=\"_ _f\"></span></span>kieruje <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _3\"></span>jedynie <span class=\"_ _f\"></span>potencjalnymi <span class=\"_ _3\"></span>przysz\u0142ymi <span class=\"_ _3\"></span>korzy\u015bciami <span class=\"_ _3\"></span>ekonomicznymi <span class=\"_ _3\"></span>p\u0142yn\u0105cymi <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>takich kontrakt\u00f3w, ale <span class=\"_ _3\"></span>zwraca <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>\u00f3wnie\u017c uwag\u0119 <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>inne, unikni\u0119te <span class=\"_ _3\"></span>w ten <span class=\"_ _3\"></span>spos\u00f3b <span class=\"_ _3\"></span>koszt<span class=\"_ _4\"></span>y, kt\u00f3<span class=\"_ _3\"></span>re alternatywnie musia\u0142yby <span class=\"_ _3\"></span>zosta\u0107 poniesione <span class=\"_ _3\"></span><span class=\"ff2 ls3b\">w </span>celu utylizacji t<span class=\"_ _4\"></span>ych produkt<span class=\"_ _4\"></span>\u00f3w uboczny<span class=\"ff2\">ch. </span>Pomimo <span class=\"_ _3\"></span>tego, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _f\"></span>obecnie <span class=\"_ _3\"></span>obserwowane, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>czekiwane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>najbli\u017cszym <span class=\"_ _3\"></span>okresie, <span class=\"_ _3\"></span>ceny <span class=\"_ _f\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>kwasu <span class=\"_ _3\"></span>siarkowego, <span class=\"_ _3\"></span>siarczanu <span class=\"_ _3\"></span>miedzi i <span class=\"ff3\">o\u0142owiu <span class=\"_ _3\"></span>rafinowan<span class=\"_ _4\"></span>ego <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>pozwalaj\u0105 na <span class=\"_ _3\"></span>osi\u0105ganie <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>tych <span class=\"_ _3\"></span>produktach <span class=\"_ _3\"></span>dodatnich <span class=\"_ _3\"></span>mar\u017c,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>wynik <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>tej <span class=\"_ _3\"></span>dzia\u0142alno\u015bci <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>korzystni<span class=\"_ _4\"></span>ejs<span class=\"_ _3\"></span><span class=\"ff2 ls3c\">zy<span class=\"ls0\"> </span></span></span>w por\u00f3wnaniu <span class=\"_ _4\"></span>do dost\u0119pn<span class=\"_ _4\"></span>ych rozwi\u0105z<span class=\"_ _4\"></span>a\u0144 alternatywnych <span class=\"_ _4\"></span>(np. utyl<span class=\"_ _4\"></span>izacji tych pr<span class=\"_ _4\"></span>odukt\u00f3w ub<span class=\"_ _4\"></span>ocznych).<span class=\"ff2\"> </span>Dlatego <span class=\"_ _3\"></span>te\u017c <span class=\"_ _3\"></span>Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca <span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>ujmuje <span class=\"_ _3\"></span>okre\u015blonych <span class=\"_ _3\"></span>um\u00f3w,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>jako <span class=\"_ _f\"></span>um\u00f3w <span class=\"_ _3\"></span>rodz\u0105cych <span class=\"_ _3\"></span>obci\u0105\u017cenia,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>gdy\u017c <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>szerszej <span class=\"_ _3\"></span>perspekty<span class=\"_ _4\"></span>wie generuje <span class=\"_ _3\"></span>zy<span class=\"_ _4\"></span>sk <span class=\"_ _3\"></span>na ca\u0142o\u015bci <span class=\"_ _3\"></span>procesu produkcji <span class=\"_ _3\"></span>miedzi, w <span class=\"_ _3\"></span>kt\u00f3rym <span class=\"_ _3\"></span>zagosp<span class=\"_ _4\"></span>odarowywani<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>produkt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>uboczny<span class=\"_ _4\"></span>ch st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi <span class=\"_ _3\"></span>int<span class=\"_ _4\"></span>egraln\u0105 cz\u0119\u015b\u0107 i <span class=\"ff3\">wpisuje <span class=\"_ _d\"> </span>si\u0119 <span class=\"_ _c\"> </span>w <span class=\"_ _d\"> </span>dzia\u0142ania <span class=\"_ _d\"> </span>Jednostki <span class=\"_ _c\"> </span>Dominuj\u0105cej <span class=\"_ _c\"> </span>zmierzaj\u0105ce <span class=\"_ _c\"> </span>do <span class=\"_ _d\"> </span>ochrony <span class=\"_ _c\"> </span>\u015bro<span class=\"_ _3\"></span>dowiska <span class=\"_ _c\"> </span>natur<span class=\"_ _4\"></span>alnego <span class=\"_ _c\"> </span>jak <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>minimalizowani<span class=\"_ _4\"></span>a </span>negatywneg<span class=\"_ _4\"></span>o wp\u0142ywu na t<span class=\"_ _4\"></span>o \u015brodowisko na<span class=\"_ _4\"></span> skutek pr<span class=\"_ _4\"></span>owadzonej dzia\u0142alno\u015bci g<span class=\"_ _4\"></span>ospodarczej. <span class=\"ff2\"> </span>Na  bazie <span class=\"_ _19\"> </span>przeprowadzonych  analiz  <span class=\"ff3\">Jednostka  Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105ca  nie <span class=\"_ _10\"> </span>stwierdzi\u0142a  wyst\u0119powania  na  dzie\u0144  31  grudnia<span class=\"ff2\"> <span class=\"_ _10\"> </span></span>2023  r. <span class=\"_ _10\"> </span>um\u00f3w </span>rodz\u0105cych obci\u0105\u017c<span class=\"_ _4\"></span>enia w rozum<span class=\"_ _4\"></span>ieniu MSR 37<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>Przychody z um<span class=\"_ _4\"></span>\u00f3w z klient<span class=\"_ _4\"></span>ami Grupy Kapi<span class=\"_ _4\"></span>ta\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 w<span class=\"_ _4\"></span>ed\u0142ug as<span class=\"_ _4\"></span>ortymentu<span class=\"ff1\"> </span>od 01.01.2023 do 3<span class=\"_ _3\"></span>1.12.2023 Pozycje uzgadniaj\u0105c<span class=\"_ _3\"></span>e <span class=\"ff1\"> </span>do danych skonsoli<span class=\"_ _3\"></span>dowanych<span class=\"_ _3\"></span> KGHM  Polska Mied\u017a S.A.<span class=\"_ _3\"></span><span class=\"ff1\"> </span> KGHM INTERNATIONAL LT<span class=\"_ _3\"></span>D. Sierra Gorda S.C.M<span class=\"_ _3\"></span>.* Pozosta\u0142e <span class=\"ff1\"> </span>segmenty Eliminacja danych <span class=\"_ _3\"></span> segmentu  Sierra Gorda S.C.M<span class=\"_ _3\"></span>. Korekty konsolidacyjne<span class=\"_ _3\"></span> Dane skonsolidowane<span class=\"_ _3\"></span> Produkty Mied\u017a<span class=\"ff2\"> </span>22 290 1 409 2 677  <span class=\"ls11\">10</span> (2 677) ( 44) 23 665 Srebro 4 389  <span class=\"ls11\">34</span>  <span class=\"ls11\">72</span> - ( 72) - 4 423<span class=\"ls0\"> </span>Z\u0142oto<span class=\"ff2\"> </span> <span class=\"ls11\">932</span>  <span class=\"ls11\">211</span>  <span class=\"ls11\">277</span> - ( 277) - 1 143<span class=\"ls0\"> </span>Us\u0142ugi<span class=\"ff2\"> </span> <span class=\"ls11\">199</span>  <span class=\"ls11\">681</span> - 2 711 - (2 070) 1 521<span class=\"ls0\"> </span>Energia  <span class=\"ls11\">123</span> - -  <span class=\"ls11\">519</span> - ( 388)  <span class=\"ls3\">254</span> S\u00f3l<span class=\"ff2\"> </span> <span class=\"ls11\">56</span> - - - - 25**  <span class=\"ls3\">81</span> \u015arodki strza\u0142owe <span class=\"_ _3\"></span><span class=\"ff2\"> </span>i materia\u0142y wybu<span class=\"_ _3\"></span>chowe<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">313</span> - ( 152)  <span class=\"ls3\">161</span> Maszyny g\u00f3rnicze, \u015br<span class=\"_ _3\"></span>odki transportu i inne typ<span class=\"_ _3\"></span>y maszyn i urz\u0105dze\u0144<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">383</span> - ( 331)  <span class=\"ls3\">52</span> Dodatki do paliw<span class=\"_ _3\"></span> - - -  <span class=\"ls11\">103</span> - -  <span class=\"ls3\">103</span> O\u0142\u00f3w<span class=\"ff2\"> </span> <span class=\"ls11\">264</span> - - - - -  <span class=\"ls3\">264</span> Wyroby z innych met<span class=\"_ _3\"></span>ali nie\u017celaznych<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - -  <span class=\"ls11\">141</span> - ( 9)  <span class=\"ls3\">132</span> Pozosta\u0142e produkty<span class=\"_ _3\"></span><span class=\"ff2\"> </span> <span class=\"ls11\">184</span>  <span class=\"ls11\">116</span>  <span class=\"ls11\">293</span>  <span class=\"ls11\">883</span> ( 293) ( 572)  <span class=\"ls3\">611</span> Towary i materia\u0142y<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Stal - - -  <span class=\"ls11\">440</span> - ( 73)  <span class=\"ls3\">367</span> Ropa naftowa i jej poc<span class=\"_ _3\"></span>hodne - - -  <span class=\"ls11\">435</span> - ( 361)  <span class=\"ls3\">74</span> S\u00f3l<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">81</span> - (81)** - Pozosta\u0142e towary i m<span class=\"_ _3\"></span>ateria\u0142y<span class=\"ff2\"> </span> <span class=\"ls11\">647</span> - - 6 566 - (6 597)  <span class=\"ls3\">616</span> RAZEM 29 084 2 451<span class=\"ls0\"> </span>3 319<span class=\"ls0\"> </span>12 585 (3 319) (10 653) 33 467 * 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.<span class=\"ff6\"> </span>** W tym: 81 mln PLN - reklasyfikacja z <span class=\"ff5\">przychod\u00f3w ze sprzeda\u017cy towar\u00f3w i materia\u0142\u00f3w do przychod\u00f3w ze sprzeda\u017cy produkt\u00f3w.</span> od 01.01.2022 do 3<span class=\"_ _3\"></span>1.12.2022 Pozycje uzgadniaj\u0105c<span class=\"_ _3\"></span>e <span class=\"ff1\"> </span>do danych skonsoli<span class=\"_ _3\"></span>dowanych<span class=\"_ _3\"></span> KGHM  Polska Mied\u017a S.A.<span class=\"_ _3\"></span><span class=\"ff1\"> </span> KGHM INTERNATIONAL LT<span class=\"_ _3\"></span>D. Sierra Gorda S.C.M<span class=\"_ _3\"></span>.* Pozosta\u0142e <span class=\"ff1\"> </span>segmenty Eliminacja danych <span class=\"_ _3\"></span> segmentu  Sierra Gorda S.C.M<span class=\"_ _3\"></span>. Korekty konsolidacyjne<span class=\"_ _3\"></span> Dane skonsolidowane<span class=\"_ _3\"></span> Produkty Mied\u017a<span class=\"ff2\"> </span>22 207 2 015 3 248  <span class=\"ls11\">10</span> (3 248) ( 51) 24 181 Srebro 4 341  <span class=\"ls11\">30</span>  <span class=\"ls11\">82</span> - ( 82) - 4 371<span class=\"ls0\"> </span>Z\u0142oto<span class=\"ff2\"> </span> <span class=\"ls11\">649</span>  <span class=\"ls11\">313</span>  <span class=\"ls11\">269</span> - ( 269) -  <span class=\"ls3\">962</span> Us\u0142ugi<span class=\"ff2\"> </span> <span class=\"ls11\">174</span>  <span class=\"ls11\">595</span> - 2 307 - (1 745) 1 331<span class=\"ls0\"> </span>Energia  <span class=\"ls11\">35</span> - -  <span class=\"ls11\">358</span> - ( 212)  <span class=\"ls3\">181</span> S\u00f3l<span class=\"ff2\"> </span> <span class=\"ls11\">36</span> - - - - 23**  <span class=\"ls3\">59</span> \u015arodki strza\u0142owe <span class=\"_ _3\"></span><span class=\"ff2\"> </span>i materia\u0142y wybu<span class=\"_ _3\"></span>chowe<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">300</span> - ( 151)  <span class=\"ls3\">149</span> Maszyny g\u00f3rnicze, \u015br<span class=\"_ _3\"></span>odki transportu i inne typ<span class=\"_ _3\"></span>y maszyn i urz\u0105dze\u0144<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">315</span> - ( 271)  <span class=\"ls3\">44</span> Dodatki do paliw<span class=\"_ _3\"></span> - - -  <span class=\"ls11\">159</span> - -  <span class=\"ls3\">159</span> O\u0142\u00f3w<span class=\"ff2\"> </span> <span class=\"ls11\">295</span> - - - - -  <span class=\"ls3\">295</span> Wyroby z innych met<span class=\"_ _3\"></span>ali nie\u017celaznych<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - -  <span class=\"ls11\">179</span> - ( 4)  <span class=\"ls3\">175</span> Pozosta\u0142e produkty<span class=\"_ _3\"></span><span class=\"ff2\"> </span> <span class=\"ls11\">325</span>  <span class=\"ls11\">264</span>  <span class=\"ls11\">375</span>  <span class=\"ls11\">797</span> ( 375) ( 480)  <span class=\"ls3\">906</span> Towary i materia\u0142y<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Stal - - -  <span class=\"ls11\">623</span> - ( 142)  <span class=\"ls3\">481</span> Ropa naftowa i jej poc<span class=\"_ _3\"></span>hodne - - -  <span class=\"ls11\">528</span> - ( 431)  <span class=\"ls3\">97</span> S\u00f3l<span class=\"ff2\"> </span>- - -  <span class=\"ls11\">59</span> - (59)** - Pozosta\u0142e towary i m<span class=\"_ _3\"></span>ateria\u0142y<span class=\"ff2\"> </span> <span class=\"ls11\">367</span> - - 7 254 - (7 165)  <span class=\"ls3\">456</span> RAZEM 28 429 3 217<span class=\"ls0\"> </span>3 974<span class=\"ls0\"> </span>12 889 (3 974) (10 688) 33 847 * 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.<span class=\"ff6\"> </span>** W tym: 59 mln PLN - <span class=\"ff5\">reklasyfikacja z przychod\u00f3w ze sprzeda\u017cy towar\u00f3w i materia\u0142\u00f3w do przychod\u00f3w ze sprzeda\u017cy produkt\u00f3w.</span> Nota 2.4 <span class=\"ff4\">Przych<span class=\"_ _4\"></span>ody z um\u00f3w z <span class=\"_ _4\"></span>klientami Grupy <span class=\"_ _4\"></span>Kapit<span class=\"_ _4\"></span>a\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 w<span class=\"_ _4\"></span>ed\u0142ug kateg<span class=\"_ _4\"></span>orii<span class=\"ff1\"> </span></span>od 01.01.2023 do 3<span class=\"_ _3\"></span>1.12.2023 Pozycje uzgadniaj\u0105c<span class=\"_ _3\"></span>e <span class=\"ff1\"> </span>do danych skonsoli<span class=\"_ _3\"></span>dowanych<span class=\"_ _3\"></span> KGHM  Polska Mied\u017a S.A.<span class=\"_ _3\"></span><span class=\"ff1\"> </span> KGHM INTERNATIONAL LTD. Sierra Gorda S.C.M.* Pozosta\u0142e <span class=\"ff1\"> </span>segmenty Eliminacja  danych  segmentu  Sierra Gorda S.C.<span class=\"_ _3\"></span>M. Korekty konsolidacyjne<span class=\"_ _3\"></span> Dane skonsolidowane<span class=\"_ _3\"></span> Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em<span class=\"_ _3\"></span><span class=\"ff1\">, z tego: </span>29 084 2 451<span class=\"ls0\"> </span>3 319<span class=\"ls0\"> </span>12 585 (3 319) (10 653) 33 467 Przychody z um\u00f3w sp<span class=\"_ _3\"></span>rzeda\u017cy, dla kt\u00f3rych c<span class=\"_ _3\"></span>ena jest ustalana po dni<span class=\"_ _3\"></span>u uj\u0119cia sprzeda\u017cy w ks<span class=\"_ _3\"></span>i\u0119gach (formu<span class=\"_ _3\"></span>\u0142a cenowa M+**) z te<span class=\"_ _3\"></span>go: 20 681 1 771 3 307  <span class=\"ls11\">169</span> (3 307) ( 141) 22 480    <span class=\"ls0\">rozliczone </span>20 294  <span class=\"ls11\">975</span> 1 621  <span class=\"ls11\">167</span> (1 621) ( 139) 21 297    <span class=\"ls0\">nierozlic<span class=\"_ _3\"></span>zone </span> <span class=\"ls11\">387</span>  <span class=\"ls11\">796</span> 1 686  2 (1 686) ( 2) 1 183<span class=\"ls0\"> </span>Przychody z tytu\u0142u re<span class=\"_ _3\"></span>alizacji kontrakt\u00f3w d\u0142ugotermi<span class=\"_ _3\"></span>nowych dotycz\u0105cych budowy <span class=\"_ _3\"></span>kopal\u0144<span class=\"ff2\"> </span>-  <span class=\"ls11\">642</span> -  <span class=\"ls11\">166</span> - ( 128)  <span class=\"ls3\">680</span> Przychody z pozost<span class=\"_ _3\"></span>a\u0142ych um\u00f3w sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff2\"> </span>8 403  <span class=\"ls11\">38</span>  <span class=\"ls11\">12</span> 12 250 ( 12) (10 384) 10 307 Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em, z tego:<span class=\"_ _3\"></span><span class=\"ff1\"> </span>29 084 2 451<span class=\"ls0\"> </span>3 319<span class=\"ls0\"> </span>12 585 (3 <span class=\"ls3\">319)</span> (10 653) 33 467    <span class=\"ff3 ls0\">obj\u0119te f<span class=\"_ _3\"></span>aktoringiem wierzyteln<span class=\"_ _3\"></span>o\u015bciowy<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span>8 852 - -  <span class=\"ls11\">246</span> - ( 246) 8 852<span class=\"ls0\"> </span>   <span class=\"ff3 ls0\">nieobj\u0119<span class=\"_ _3\"></span>te faktoringiem wierzyteln<span class=\"_ _3\"></span>o\u015bciowym<span class=\"ff2\"> </span></span>20 232 2 451 3 319 12 339 (3 319) (10 407) 24 615 * 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.<span class=\"ff6\"> </span>** formu\u0142a cenowa M+ oznacza, \u017ce dla poszczeg\u00f3lnych transakcji sprzeda\u017cy produkt\u00f3w miedzi i srebra, ostateczna cena sprzeda\u017cy<span class=\"ff6\"> </span>je<span class=\"_ _3\"></span>st ust<span class=\"_ _4\"></span>alana po dniu uj\u0119cia sprzeda\u017cy, w oparciu np. o \u015bredni\u0105 z notowa\u0144 gie\u0142dowych danego metalu z miesi\u0105ca sprzeda\u017cy lub z miesi\u0105ca nast\u0119puj\u0105cego po miesi\u0105cu sprzeda\u017cy.<span class=\"ff6\"> </span>od 01.01.2023 <span class=\"_ _3\"></span> do 31.12.2023<span class=\"_ _3\"></span> od 01.01.2022 <span class=\"_ _3\"></span> do 31.12.2022<span class=\"_ _3\"></span> Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em, z tego:<span class=\"_ _3\"></span><span class=\"ff1\"> </span>33 467 33 847    <span class=\"ff3 ls0\">przekazywane<span class=\"_ _3\"></span> w okre\u015blonym momen<span class=\"_ _3\"></span>cie<span class=\"ff2\"> </span></span>31 356 32 229    <span class=\"ff3 ls0\">przekazywane<span class=\"_ _3\"></span> w miar\u0119 up\u0142ywu czasu<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span>2 111 1 618 od 01.01.2022 do 3<span class=\"_ _3\"></span>1.12.2022 Pozycje uzgadniaj\u0105c<span class=\"_ _3\"></span>e <span class=\"ff1\"> </span>do danych skonsoli<span class=\"_ _3\"></span>dowanych<span class=\"_ _3\"></span> KGHM  Polska Mied\u017a S.A.<span class=\"_ _3\"></span><span class=\"ff1\"> </span> KGHM INTERNATIONAL LTD. Sierra Gorda S.C.M.* Pozosta\u0142e <span class=\"ff1\"> </span>segmenty Eliminacja  danych  segmentu  Sierra Gorda S.C.M<span class=\"_ _3\"></span>. Korekty konsolidacyjne<span class=\"_ _3\"></span> Dane skonsolidowane<span class=\"_ _3\"></span> Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em<span class=\"_ _3\"></span><span class=\"ff1\">, z tego: </span>28 429 3 217<span class=\"ls0\"> </span>3 974<span class=\"ls0\"> </span>12 889 (3 974) (10 688) 33 <span class=\"ls0\">847 </span>Przychody z um\u00f3w sp<span class=\"_ _3\"></span>rzeda\u017cy, dla kt\u00f3rych c<span class=\"_ _3\"></span>ena jest ustalana po dni<span class=\"_ _3\"></span>u uj\u0119cia sprzeda\u017cy w ks<span class=\"_ _3\"></span>i\u0119gach (formu\u0142a cenowa M+**) z te<span class=\"_ _3\"></span>go: 21 767 2 556 3 974 6 259 (3 974) (6 038) 24 544    <span class=\"ls0\">rozliczone </span>21 045 1 459 2 068 6 259 (2 068) (6 038) 22 725    <span class=\"ls0\">nierozlic<span class=\"_ _3\"></span>zone </span> <span class=\"ls11\">722</span> 1 097 1 906 - (1 906) - 1 819<span class=\"ls0\"> </span>Przychody z tytu\u0142u re<span class=\"_ _3\"></span>alizacji kontrakt\u00f3w d\u0142ugotermi<span class=\"_ _3\"></span>nowych dotycz\u0105cych budowy <span class=\"_ _3\"></span>kopal\u0144<span class=\"ff2\"> </span>-  <span class=\"ls11\">555</span> -  <span class=\"ls11\">165</span> - ( 146)  <span class=\"ls3\">574</span> Przychody z pozost<span class=\"_ _3\"></span>a\u0142ych um\u00f3w sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff2\"> </span>6 662  <span class=\"ls11\">106</span> - 6 465 - (4 504) 8 729<span class=\"ls0\"> </span>Przychody z um\u00f3w<span class=\"_ _3\"></span> z klientami og\u00f3\u0142em, z tego:<span class=\"_ _3\"></span><span class=\"ff1\"> </span>28 429 3 217<span class=\"ls0\"> </span>3 974<span class=\"ls0\"> </span>12 889 (3 974) (10 688) 33 847    <span class=\"ff3 ls0\">obj\u0119te f<span class=\"_ _3\"></span>aktoringiem wierzyteln<span class=\"_ _3\"></span>o\u015bciowy<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span>8 677 - -  <span class=\"ls11\">390</span> - ( 304) 8 763<span class=\"ls0\"> </span>   <span class=\"ff3 ls0\">nieobj\u0119<span class=\"_ _3\"></span>te faktoringiem wierzyteln<span class=\"_ _3\"></span>o\u015bciowym<span class=\"ff2\"> </span></span>19 752 3 217 3 974 12 499 (3 974) (10 384) 25 084  <span class=\"ff1 fc2\"> </span><span class=\"ff5\">* 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.<span class=\"ff6\"> </span></span>** formu\u0142a cenowa M+ oznacza, \u017ce dla poszczeg\u00f3lnych transakcji sprzeda\u017cy produkt\u00f3w miedzi i srebra, ostateczna cena sprzeda\u017cy<span class=\"ff6\"> </span>je<span class=\"_ _3\"></span>st ust<span class=\"_ _4\"></span>alana po dniu uj\u0119cia sprzeda\u017cy, w oparciu np. \u015bredni\u0105 z notowa\u0144 gie\u0142dowych danego metalu z<span class=\"ff6\"> </span>miesi\u0105ca sprzeda\u017cy lub z miesi\u0105ca nast\u0119puj\u0105cego po miesi\u0105cu sprzeda\u017cy.<span class=\"ff6\"> </span>Nota 2.5 <span class=\"ff4\">Przych<span class=\"_ _4\"></span>ody z um\u00f3w z <span class=\"_ _4\"></span>klientami Grupy <span class=\"_ _4\"></span>Kapit<span class=\"_ _4\"></span>a\u0142owej \u2013<span class=\"ff1\"> </span>podzia\u0142 ge<span class=\"_ _4\"></span>ograficzny wed\u0142ug <span class=\"_ _4\"></span>lokalizacji<span class=\"_ _4\"></span> finalnych odb<span class=\"_ _4\"></span>iorc\u00f3w<span class=\"ff1\"> </span></span>od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022       <span class=\"ff4\">Pozycje uzgadniaj\u0105ce </span> do danych skonsolidowanych Grupa Kapita\u0142owa KGHM Polska Mied\u017a S.A.<span class=\"ff1\"> </span>KGHM <span class=\"ls0\"> </span>Polska Mied\u017a S.A.<span class=\"ff1\"> </span> <span class=\"ls33\">KGHM </span>INTERNATIONAL LTD. Sierra Gorda S.C.M.* Pozosta\u0142e <span class=\"ff1\"> </span>segmenty Eliminacja danych  segmentu  Sierra Gorda S.C.M. Korekty konsolidacyjne Dane skonsolidowane Polska 7 075 -  <span class=\"ls8\">33</span> 12 258 ( 33) (10 615) 8 718 8 986 Austria  <span class=\"ls8\">401</span> - -  <span class=\"ls8\">22</span> - -  <span class=\"ls8\">423</span>  <span class=\"ls8\">570</span> Belgia  <span class=\"ls8\">33</span> - -  <span class=\"ls8\">11</span> - -  <span class=\"ls8\">44</span>  <span class=\"ls8\">67</span> Bu\u0142garia<span class=\"ff2\"> </span> <span class=\"ls8\">251</span> - -  <span class=\"ls8\">16</span> - -  <span class=\"ls8\">267</span>  <span class=\"ls8\">47</span> Czechy 2 279 - -  <span class=\"ls8\">23</span> - - 2 302 2 269 Dania  9 - - - - -  9  <span class=\"ls8\">28</span> Estonia  <span class=\"ls8\">23</span> - -  3 - -  <span class=\"ls8\">26</span>  <span class=\"ls8\">17</span> Finlandia  9 - -  5 - -  <span class=\"ls8\">14</span> - Francja  <span class=\"ls8\">881</span> - -  4 - -  <span class=\"ls8\">885</span>  <span class=\"ls8\">901</span> Grecja - - -  <span class=\"ls8\">12</span> - -  <span class=\"ls8\">12</span> - Hiszpania  <span class=\"ls8\">11</span> - -  2 - -  <span class=\"ls8\">13</span> - Holandia  7 -  <span class=\"ls8\">78</span> - ( 78) -  7  7 Litwa  4 - -  9 - -  <span class=\"ls8\">13</span>  <span class=\"ls8\">22</span> Niemcy 6 070 - -  <span class=\"ls8\">66</span> - - 6 136 5 603 Rumunia  <span class=\"ls8\">155</span> - -  2 - -  <span class=\"ls8\">157</span>  <span class=\"ls8\">142</span> S\u0142owacja<span class=\"ff2\"> </span> <span class=\"ls8\">209</span> - -  <span class=\"ls8\">15</span> - -  <span class=\"ls8\">224</span>  <span class=\"ls8\">197</span> S\u0142owenia<span class=\"ff2\"> </span> <span class=\"ls8\">108</span> - -  3 - -  <span class=\"ls8\">111</span>  <span class=\"ls8\">132</span> Szwecja  <span class=\"ls8\">146</span> - -  <span class=\"ls8\">29</span> - -  <span class=\"ls8\">175</span>  <span class=\"ls8\">31</span> W\u0119gry<span class=\"ff2\"> </span>1 439 - -  8 - - 1 447 1 419 Wielka Brytania  <span class=\"ls8\">990</span> - -  4 - -  <span class=\"ls8\">994</span> 1 682 W\u0142ochy<span class=\"ff2\"> </span>2 172 - -  <span class=\"ls8\">14</span> - - 2 186 2 348 Australia  <span class=\"ls8\">393</span> - - - - -  <span class=\"ls8\">393</span>  <span class=\"ls8\">787</span> Bo\u015bnia i Hercegowina<span class=\"ff2\"> </span> <span class=\"ls8\">12</span> - -  2 - -  <span class=\"ls8\">14</span>  <span class=\"ls8\">25</span> Chile  2  <span class=\"ls8\">274</span> 1 046  1 (1 046) ( 1)  <span class=\"ls8\">276</span>  <span class=\"ls8\">311</span> Chiny 2 982 1 076 1 565 - (1 565) - 4 058 3 742 Indie - -  <span class=\"ls8\">31</span> - ( 31) - - - Japonia - -  <span class=\"ls8\">469</span> - ( 469) - -  <span class=\"ls8\">64</span> Kanada  <span class=\"ls8\">41</span>  <span class=\"ls8\">940</span> - - - ( 36)  <span class=\"ls8\">945</span>  <span class=\"ls8\">865</span> Korea Po\u0142udniowa<span class=\"ff2\"> </span> <span class=\"ls8\">15</span> -  <span class=\"ls8\">57</span> - ( 57) -  <span class=\"ls8\">15</span>  <span class=\"ls8\">68</span> Stany Zjednoczone Ameryki 1 163  <span class=\"ls8\">162</span> -  <span class=\"ls8\">17</span> - ( 1) 1 341 1 210 Szwajcaria 1 358 - -  3 - - 1 361  <span class=\"ls8\">797</span> Turcja  <span class=\"ls8\">231</span> - -  <span class=\"ls8\">15</span> - -  <span class=\"ls8\">246</span>  <span class=\"ls8\">297</span> Arabia Saudyjska  <span class=\"ls8\">102</span> - -  1 - -  <span class=\"ls8\">103</span> - Wietnam  2 - - - - -  2  <span class=\"ls8\">231</span> Filipiny - - - - - - -  <span class=\"ls8\">173</span> Malezja  <span class=\"ls8\">52</span> - - - - -  <span class=\"ls8\">52</span>  <span class=\"ls8\">72</span> Algieria  <span class=\"ls8\">79</span> - - - - -  <span class=\"ls8\">79</span> - Brazylia - -  <span class=\"ls8\">40</span> - ( 40) - - - Meksyk - - - - - - -  <span class=\"ls8\">92</span> Tajwan  <span class=\"ls8\">49</span> - - - - -  <span class=\"ls8\">49</span>  <span class=\"ls8\">69</span> Tajlandia  <span class=\"ls8\">327</span> - - - - -  <span class=\"ls8\">327</span>  <span class=\"ls8\">442</span> Pozosta\u0142e kraje<span class=\"ff2\"> </span> 4 ( 1) -  <span class=\"ls8\">40</span> - -  <span class=\"ls8\">43</span>  <span class=\"ls8\">134</span> RAZEM 29 084 2 451 3 319 12 585 (3 319) (10 653) 33 467 33 847    <span class=\"ff5\">* 55% udzia\u0142u Grupy Kapita\u0142owej w przychodach Sierra Gorda S.C.M.</span> Nota 4.1 Koszty w<span class=\"_ _4\"></span>ed\u0142ug rodz<span class=\"_ _4\"></span>aju<span class=\"ff1\"> </span>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2 Nota 9.3 Amortyzacja \u015br<span class=\"_ _4\"></span>odk\u00f3w trwa\u0142<span class=\"_ _4\"></span>ych i warto\u015bci niem<span class=\"_ _4\"></span>aterialn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>2 641 2 398 Nota 11.1 Koszty \u015bwiadcz<span class=\"_ _4\"></span>e\u0144 pracowniczych<span class=\"_ _4\"></span>   <span class=\"ff2\"> </span>8 296 7 333 Zu\u017cycie materia\u0142<span class=\"_ _4\"></span>\u00f3w i energii, w <span class=\"_ _4\"></span>tym:<span class=\"ff2\"> </span>14 872 15 876 wsady obce 7 712 8 859 Us\u0142ugi obce<span class=\"ff2\"> </span>2 960 2 604 Nota 5.2 Podatek od wydo<span class=\"_ _4\"></span>bycia niekt<span class=\"_ _4\"></span>\u00f3rych kopalin<span class=\"ff2\"> </span>3 496 3 046 Pozosta\u0142e podatki <span class=\"_ _4\"></span>i op\u0142aty<span class=\"ff2\"> </span> <span class=\"lse\">874</span>  <span class=\"lse\">786</span> Nota 4.4 Odwr\u00f3cenie odpi<span class=\"_ _4\"></span>s\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci rzecz<span class=\"_ _4\"></span>owych aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142ych i war<span class=\"_ _4\"></span>to\u015bci niematerialn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>( 3) ( 3) Nota 4.4 Odwr\u00f3cenie odpi<span class=\"_ _4\"></span>s\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci zapas\u00f3<span class=\"_ _4\"></span>w<span class=\"ff2\"> </span>( 19) ( 55) Koszty reklamy i <span class=\"_ _4\"></span>wydatki reprez<span class=\"_ _4\"></span>entacyjn<span class=\"_ _4\"></span>e  <span class=\"lse\">96</span>  <span class=\"lse\">89</span> Ubezpieczenia <span class=\"_ _4\"></span>maj\u0105tkowe i o<span class=\"_ _4\"></span>sobowe<span class=\"ff2\"> </span> <span class=\"lse\">87</span>  <span class=\"lse\">80</span> Cz\u0119\u015b\u0107 3<span class=\"ff2\"> </span>Nota 4.4 Odpisy z tytu\u0142u u<span class=\"_ _4\"></span>traty wart<span class=\"_ _4\"></span>o\u015bci rzeczowych <span class=\"_ _4\"></span>aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142ych <span class=\"ff2\"> </span>i warto\u015bci niemat<span class=\"_ _4\"></span>erialnych<span class=\"ff2\"> </span>2 728  <span class=\"lse\">83</span> Nota 4.4 Odpisy z tytu\u0142u u<span class=\"_ _4\"></span>traty wart<span class=\"_ _4\"></span>o\u015bci zapas\u00f3w<span class=\"ff2\"> </span> <span class=\"lse\">429</span>  <span class=\"lse\">74</span> Pozosta\u0142e kosz<span class=\"_ _4\"></span>ty<span class=\"ff2\"> </span> <span class=\"lse\">83</span>  <span class=\"lse\">77</span> Razem koszty r<span class=\"_ _4\"></span>odzajowe 36 540 32 388 Warto\u015b\u0107 sprzedany<span class=\"_ _4\"></span>ch towar\u00f3w i <span class=\"_ _4\"></span>materia\u0142<span class=\"_ _4\"></span>\u00f3w (+)<span class=\"ff2\"> </span> <span class=\"lse\">679</span>  <span class=\"lse\">792</span> Zmiana stanu <span class=\"_ _4\"></span>produkt\u00f3w, prod<span class=\"_ _4\"></span>ukcji w <span class=\"_ _4\"></span>toku  (+/<span class=\"ff2\">-) </span>( 275) (2 008) Koszty wytworze<span class=\"_ _4\"></span>nia produk<span class=\"_ _4\"></span>t\u00f3w na w\u0142asne p<span class=\"_ _4\"></span>otrzeby <span class=\"ff2\"> </span>Grupy Kapita\u0142<span class=\"_ _4\"></span>owej (<span class=\"ff2\">-) * </span>(1 837) (1 669) \u0141\u0105czne koszty <span class=\"_ _4\"></span>sprzedanych p<span class=\"_ _4\"></span>rodukt\u00f3w, tow<span class=\"_ _4\"></span>ar\u00f3w i m<span class=\"_ _4\"></span>ateria\u0142\u00f3w,<span class=\"_ _4\"></span> sprzeda\u017cy i <span class=\"_ _4\"></span>og\u00f3lnego zarz<span class=\"_ _4\"></span>\u0105du, z tego:<span class=\"ff1\"> </span>35 107 29 503 Koszty sprzedany<span class=\"_ _4\"></span>ch produk<span class=\"_ _4\"></span>t\u00f3w, towar<span class=\"_ _4\"></span>\u00f3w i materia\u0142<span class=\"_ _4\"></span>\u00f3w<span class=\"ff2\"> </span>32 907 27 541 Koszty sprzeda\u017cy<span class=\"_ _4\"></span><span class=\"ff2\"> </span> <span class=\"lse\">481</span>  <span class=\"lse\">560</span> Koszty og\u00f3lne<span class=\"_ _4\"></span>go zarz\u0105du<span class=\"ff2\"> </span>1 719 1 402 <div class=\"c we2 hee gs6db\"><div class=\"t m0 x5 h5 y7f1 ff2 fs3 fc0 sc0 ls3d ws0\">                      <span class=\"_ _3\"></span>      <span class=\"ls30\">* <span class=\"ff5 ls0\">Kwota stan<span class=\"_ _3\"></span>owi g\u0142\u00f3wnie <span class=\"_ _3\"></span>koszt wytworzenia maj<span class=\"_ _3\"></span>\u0105tku trwa\u0142ego w Grupie Kapita\u0142<span class=\"_ _3\"></span>owej </span></span><span class=\"ls30\"><span class=\"ff5 ls0\"><span class=\"ff2\"> </span></span></span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>W <span class=\"_ _10\"> </span>przychodach <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>um\u00f3w <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>klientami <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>sprawozdaniu <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>ujmowane <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _10\"> </span>przychody <span class=\"_ _10\"> </span>powstaj\u0105ce <span class=\"_ _10\"> </span>ze <span class=\"_ _10\"> </span>zwyk\u0142ej <span class=\"_ _10\"> </span>dzia\u0142alno\u015bci operacyjnej Grup<span class=\"_ _4\"></span>y, tj. prz<span class=\"_ _4\"></span>ychody z<span class=\"_ _4\"></span>e sprzeda\u017cy produk<span class=\"_ _4\"></span>t\u00f3w, towar<span class=\"_ _4\"></span>\u00f3w i m<span class=\"_ _4\"></span>ateria\u0142\u00f3w.<span class=\"ff2\"> </span>Grupa <span class=\"_ _2\"> </span>generuje <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>g\u0142\u00f3wnie  ze <span class=\"_ _2\"> </span>sprzeda\u017cy: <span class=\"_ _2\"> </span>miedzi, <span class=\"_ _2\"> </span>srebra <span class=\"_ _2\"> </span>i <span class=\"_ _12\"> </span>z\u0142ota. <span class=\"_ _2\"> </span>Pozosta\u0142e <span class=\"_ _12\"> </span>mniejsz<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>strumienie <span class=\"_ _2\"> </span>przychod\u00f3w <span class=\"_ _2\"> </span>pochodz\u0105 ze<span class=\"ls0\"> <span class=\"ff3\">sprzeda\u017cy us\u0142ug (w t<span class=\"_ _3\"></span>ym dystry<span class=\"_ _4\"></span>bucji energii elektrycznej i <span class=\"_ _3\"></span>in<span class=\"_ _4\"></span>nych medi\u00f3w oraz us\u0142ug <span class=\"_ _3\"></span>bud<span class=\"_ _4\"></span>owy kopal\u0144) <span class=\"_ _3\"></span>oraz pozosta\u0142ych produkt\u00f3<span class=\"_ _4\"></span>w </span></span>(w tym energii <span class=\"_ _4\"></span>elektryczn<span class=\"_ _4\"></span>ej), towa<span class=\"_ _4\"></span>r\u00f3w i materia\u0142\u00f3w (w tym stali <span class=\"_ _4\"></span>i ropy na<span class=\"_ _4\"></span>ftowej i j<span class=\"_ _4\"></span>ej pochodnych<span class=\"_ _4\"></span>).<span class=\"ff2\"> </span>Grupa  ujmuje <span class=\"_ _2\"> </span>przychody  z <span class=\"_ _12\"> </span>um\u00f3w  z <span class=\"_ _12\"> </span>klientami  w <span class=\"_ _12\"> </span>momen<span class=\"_ _4\"></span>cie  spe\u0142nienia <span class=\"_ _2\"> </span>przez  Grup\u0119  zob<span class=\"_ _4\"></span>owi\u0105zania<span class=\"_ _4\"></span>  do  wykonan<span class=\"_ _4\"></span>ia  \u015bwiadcz<span class=\"_ _4\"></span>enia<span class=\"_ _4\"></span>, poprzez  przekazanie  przyr<span class=\"_ _4\"></span>zeczoneg<span class=\"_ _4\"></span>o  towaru  lub  us\u0142ugi  naby<span class=\"_ _4\"></span>wcy,  gdzie  przekazani<span class=\"_ _4\"></span>e  to  stanowi  jedno<span class=\"_ _4\"></span>cze\u015bnie  uzyskani<span class=\"_ _4\"></span>e  przez nabywc\u0119 <span class=\"_ _10\"> </span>kontroli <span class=\"_ _10\"> </span>nad <span class=\"_ _11\"> </span>tym <span class=\"_ _10\"> </span>sk\u0142adnikiem <span class=\"_ _10\"> </span>aktyw\u00f3w, <span class=\"_ _10\"> </span>tj. <span class=\"_ _10\"> </span>zdolno\u015bci <span class=\"_ _10\"> </span>do <span class=\"_ _11\"> </span>bezpo\u015bredn<span class=\"_ _4\"></span>iego <span class=\"_ _10\"> </span>rozporz\u0105dza<span class=\"_ _4\"></span>nia <span class=\"_ _10\"> </span>przekazanym <span class=\"_ _10\"> </span>sk\u0142adnikiem<span class=\"_ _4\"></span> aktyw\u00f3w <span class=\"_ _0\"></span>i <span class=\"_ _1\"> </span>uzyskiwania <span class=\"_ _1\"> </span>z <span class=\"_ _0\"> </span>niego <span class=\"_ _1\"> </span>zasadniczo <span class=\"_ _1\"> </span>wszystkich <span class=\"_ _0\"></span>pozosta\u0142ych <span class=\"_ _0\"></span>korzy\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>zdolno\u015bci <span class=\"_ _0\"> </span>do <span class=\"_ _1\"> </span>niedopuszczania <span class=\"_ _0\"></span>innych <span class=\"_ _1\"> </span>jednoste<span class=\"_ _4\"></span>k do<span class=\"ls0\"> <span class=\"ff3\">rozporz\u0105dzania<span class=\"_ _4\"></span> sk\u0142adnikiem <span class=\"_ _4\"></span>aktyw\u00f3w i uzyskiwania<span class=\"_ _4\"></span> z niego k<span class=\"_ _4\"></span>orzy\u015bci. <span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></span>Jako <span class=\"_ _1\"> </span>zobowi\u0105zanie <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>wykonania <span class=\"_ _0\"> </span>\u015bwiadczenia <span class=\"_ _1\"> </span>Grupa <span class=\"_ _1\"> </span>ro<span class=\"_ _3\"></span>zp<span class=\"_ _4\"></span>oznaje <span class=\"_ _1\"> </span>ka\u017cde, <span class=\"_ _1\"> </span>zawarte <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>umowie <span class=\"_ _1\"> </span>przyrzeczenie <span class=\"_ _0\"> </span>przekazania <span class=\"_ _1\"> </span>klientowi towaru <span class=\"_ _3\"></span>lub us\u0142ugi, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>o\u017cna wyo<span class=\"_ _3\"></span>dr\u0119bni\u0107,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lub grupy <span class=\"_ _3\"></span>wyodr\u0119bniony<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>towar\u00f3w lub <span class=\"_ _3\"></span>us\u0142ug, kt\u00f3re <span class=\"_ _3\"></span>s\u0105<span class=\"_ _3\"></span><span class=\"ff2\"> zasa<span class=\"_ _4\"></span>dniczo <span class=\"_ _3\"></span>takie same <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>w taki </span>sam spos\u00f3b <span class=\"_ _3\"></span>przekazywa<span class=\"_ _4\"></span>ne klientowi. Dla ka\u017cdego zobowi\u0105zania do <span class=\"_ _3\"></span>wyk<span class=\"_ _4\"></span>onania \u015bwiadczenia, Grupa ustala (na <span class=\"_ _3\"></span>podstawie warunk\u00f3w<span class=\"_ _4\"></span> umownych), <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>b\u0119dzie <span class=\"_ _3\"></span>je <span class=\"_ _f\"></span>realizowa\u0107 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>miar\u0119 <span class=\"_ _f\"></span>up\u0142ywu <span class=\"_ _3\"></span>czasu <span class=\"_ _3\"></span>lub <span class=\"_ _3\"></span>czy <span class=\"_ _f\"></span>spe\u0142ni <span class=\"_ _f\"></span>je<span class=\"_ _3\"></span><span class=\"ff2\"> w </span>okre<span class=\"_ _4\"></span>\u015blonym <span class=\"_ _3\"></span>momencie.<span class=\"ff2\"> <span class=\"_ _3\"></span></span>W <span class=\"_ _f\"></span>szczeg\u00f3lno\u015bci <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>um\u00f3w na sprzeda\u017c miedzi, srebra i z\u0142ota ka\u017cda <span class=\"_ _3\"></span>jednostka miary przekazanego towaru (np. 1 tona miedzi lub 1 kg <span class=\"_ _3\"></span>srebra) stanowi odr\u0119<span class=\"_ _3\"></span><span class=\"ff2\">bne </span>zobowi\u0105zanie do wykonania \u015bwiadczenia. W zwi\u0105zku z <span class=\"_ _3\"></span>tym,<span class=\"_ _4\"></span> dla <span class=\"_ _3\"></span>ka\u017c<span class=\"_ _4\"></span>dej sprzeda\u017cy lub <span class=\"_ _3\"></span>wysy<span class=\"_ _4\"></span>\u0142ki produkt\u00f3w, ob<span class=\"_ _3\"></span>ejmuj\u0105cej wielokro<span class=\"_ _4\"></span>tno\u015b\u0107<span class=\"_ _4\"></span> jednostki <span class=\"_ _2\"> </span>miary <span class=\"_ _2\"> </span>przekazanego <span class=\"_ _2\"> </span>produktu, <span class=\"_ _2\"> </span>kt\u00f3ra <span class=\"_ _2\"> </span>jest  realiz<span class=\"_ _4\"></span>owana <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>tym  sam<span class=\"_ _4\"></span>ym <span class=\"_ _2\"> </span>czasie, <span class=\"_ _2\"> </span>Grupa <span class=\"_ _2\"> </span>wype\u0142nia  sw<span class=\"_ _4\"></span>oje <span class=\"_ _2\"> </span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>do wykonania <span class=\"_ _f\"></span>\u015bwiadczenia <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>ujmuje <span class=\"_ _f\"></span>przych\u00f3d, <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>tym <span class=\"_ _0\"></span>samym <span class=\"_ _3\"></span>mo<span class=\"_ _3\"></span>men<span class=\"_ _4\"></span>cie. <span class=\"_ _f\"></span>Zobowi\u0105zanie <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>wykonanie <span class=\"_ _f\"></span>\u015bwiadczenia <span class=\"_ _f\"></span>spe\u0142niane<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span>jest </span>przez <span class=\"_ _3\"></span>Grup\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>taki <span class=\"_ _3\"></span>sam <span class=\"_ _f\"></span>spos\u00f3b <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>odniesieniu <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>osta\u0142ych <span class=\"_ _3\"></span>produkt\u00f3w <span class=\"_ _3\"></span>Grupy, <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>jak: <span class=\"_ _f\"></span>o\u0142\u00f3w, <span class=\"_ _3\"></span>s\u00f3<span class=\"_ _3\"></span>l, <span class=\"_ _3\"></span>stal, <span class=\"_ _3\"></span>ropa <span class=\"_ _3\"></span>naft<span class=\"_ _3\"></span>owa<span class=\"_ _3\"></span><span class=\"ff2 ls39\">, </span>materia\u0142y strza\u0142<span class=\"_ _4\"></span>owe, masz<span class=\"_ _4\"></span>yny g\u00f3rnicz<span class=\"_ _4\"></span>e, dodatki do pa<span class=\"_ _4\"></span>liw oraz <span class=\"_ _4\"></span>pozosta\u0142e pr<span class=\"_ _4\"></span>odukty.<span class=\"ff2\"> </span>Poniewa\u017c <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>wi\u0119kszo\u015bci <span class=\"_ _0\"> </span>t<span class=\"_ _3\"></span>ransakc<span class=\"_ _4\"></span>ji <span class=\"_ _1\"> </span>sprzeda\u017cy<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>po <span class=\"_ _1\"> </span>dokonaniu <span class=\"_ _1\"> </span>wysy\u0142ki <span class=\"_ _1\"> </span>przyrzeczone<span class=\"_ _4\"></span>go <span class=\"_ _1\"> </span>produktu <span class=\"_ _1\"> </span>lub <span class=\"_ _1\"> </span>towaru <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>przekazaniu <span class=\"_ _0\"></span>nad <span class=\"_ _1\"> </span>nim kontroli <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>bezwarunko<span class=\"_ _4\"></span>we <span class=\"_ _3\"></span>prawo <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>ynagrodzenia od<span class=\"_ _3\"></span> <span class=\"ff3\">klienta, <span class=\"_ _3\"></span>gdy\u017c <span class=\"_ _3\"></span>jedynym warunkiem <span class=\"_ _3\"></span>jego <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>jest<span class=\"_ _4\"></span> </span>up\u0142yw czasu, Grupa ujmuje nale\u017cne jej wynagrodzenie z tytu\u0142u um\u00f3w z<span class=\"ff2\"> </span>klientami jako nale\u017cno\u015b\u0107 i tym samym Grupa nie <span class=\"_ _3\"></span>rozpozna<span class=\"_ _4\"></span>je aktyw\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u wykonania  <span class=\"_ _4\"></span>umowy<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>W <span class=\"_ _1\"> </span>kontraktach <span class=\"_ _0\"></span>handlowych, <span class=\"_ _1\"> </span><span class=\"ff3\">w <span class=\"_ _1\"> </span>kt\u00f3rych <span class=\"_ _1\"> </span>wype\u0142nienie <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>do <span class=\"_ _1\"> </span>wykonania <span class=\"_ _1\"> </span>\u015bwiadczenia <span class=\"_ _0\"></span>zachodzi <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>okre\u015blonym <span class=\"_ _0\"> </span>momencie</span> czasu, <span class=\"_ _3\"></span>Grupa st<span class=\"_ _3\"></span>osuje <span class=\"_ _3\"></span>r\u00f3\u017cne <span class=\"_ _3\"></span>war<span class=\"_ _4\"></span>unki<span class=\"ff2\"> <span class=\"_ _3\"></span></span>p\u0142atno\u015bci <span class=\"_ _3\"></span>obejmuj\u0105ce <span class=\"_ _3\"></span>zar\u00f3wno <span class=\"_ _3\"></span>przedp<span class=\"_ _4\"></span>\u0142aty <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>kilku <span class=\"_ _3\"></span>dni <span class=\"_ _3\"></span>przed <span class=\"_ _3\"></span>dostaw\u0105 <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>i<span class=\"ff2\"> odroczone <span class=\"_ _3\"></span>terminy<span class=\"_ _4\"></span> </span>p\u0142atno\u015bci do <span class=\"_ _3\"></span>120 dni, przy czym <span class=\"_ _3\"></span>odroczone terminy p\u0142atno\u015bci nie <span class=\"_ _3\"></span>dotycz\u0105 srebra. Terminy <span class=\"_ _3\"></span>p\u0142atno\u015b<span class=\"_ _4\"></span>ci uzale\u017cnione s\u0105 <span class=\"_ _3\"></span>od o<span class=\"_ _3\"></span>cen<span class=\"_ _4\"></span>y ryz<span class=\"_ _3\"></span><span class=\"ff2\">yka </span>kredytowego <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>dbiorcy <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>mo\u017cliwo\u015bci <span class=\"_ _0\"></span>zabezpieczenia <span class=\"_ _f\"></span>nale\u017cno\u015b<span class=\"_ _4\"></span>ci. <span class=\"_ _0\"></span>P\u0142atno\u015b\u0107 <span class=\"_ _f\"></span>wynagrodzenia <span class=\"_ _f\"></span>staje <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _0\"></span>wymagalna, <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>zale\u017cno\u015bci <span class=\"_ _f\"></span>od warunk\u00f3w  umownych,<span class=\"_ _4\"></span>  tj. <span class=\"_ _19\"> </span>przed  zrealizowaniem  przez  Grup\u0119  dostawy  (przedp\u0142ata<span class=\"ff2\">) <span class=\"_ _19\"> </span>lub <span class=\"_ _10\"> </span></span>po  wype\u0142nieniu  przez  Grup\u0119  swojeg<span class=\"_ _4\"></span>o zobowi\u0105zania <span class=\"_ _15\"> </span>do <span class=\"_ _c\"> </span>wykonania <span class=\"_ _15\"> </span>\u015bwiadczenia<span class=\"ff2\">. <span class=\"_ _14\"> </span></span>Je\u017celi <span class=\"_ _14\"> </span>Grupa<span class=\"ff2\"> <span class=\"_ _14\"> </span></span>otrzymuje <span class=\"_ _14\"> </span>wynagrodzenie <span class=\"_ _15\"> </span>od <span class=\"_ _14\"> </span>klienta <span class=\"_ _14\"> </span>przed <span class=\"_ _14\"> </span>wype\u0142nieniem <span class=\"_ _14\"> </span>swojeg<span class=\"_ _4\"></span>o zobowi\u0105zania <span class=\"_ _2\"> </span>do  wykonania <span class=\"_ _2\"> </span>\u015bwiadczenia,  ujm<span class=\"_ _4\"></span>uje  je <span class=\"_ _2\"> </span>jako  zobowi\u0105<span class=\"_ _4\"></span>zanie <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u  um<span class=\"_ _4\"></span>owy.  Na<span class=\"_ _4\"></span>tomiast <span class=\"_ _2\"> </span>w  przypadk<span class=\"_ _4\"></span>u <span class=\"_ _12\"> </span>odroczonych<span class=\"_ _4\"></span> termin\u00f3w <span class=\"_ _10\"> </span>p\u0142atno\u015bci, <span class=\"_ _11\"> </span>Grupa <span class=\"_ _10\"> </span>ujmuje <span class=\"_ _11\"> </span>wymagalne <span class=\"_ _10\"> </span>od <span class=\"_ _11\"> </span>klienta <span class=\"_ _11\"> </span>wynagrodzeni<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>jako <span class=\"_ _11\"> </span>nale\u017cno\u015b\u0107, <span class=\"_ _10\"> </span>dopiero <span class=\"_ _11\"> </span>po <span class=\"_ _11\"> </span>przekazaniu <span class=\"_ _10\"> </span>klientowi<span class=\"_ _4\"></span> przyrzeczonych <span class=\"_ _4\"></span>produkt\u00f3w <span class=\"_ _4\"></span>i wystawieniu <span class=\"_ _4\"></span>faktury.<span class=\"ff2\"> </span>Ponadto, <span class=\"_ _0\"></span>p<span class=\"ff3\">rzychody <span class=\"_ _1\"> </span>ze <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _0\"> </span>us\u0142<span class=\"_ _3\"></span>ug <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>wyniku <span class=\"_ _0\"></span>finansowym <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>miar\u0119 <span class=\"_ _1\"> </span>up\u0142ywu <span class=\"_ _0\"></span>czasu, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>spe\u0142niony <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>jeden </span>z <span class=\"ff3\">nast\u0119puj\u0105cych wa<span class=\"_ _4\"></span>runk\u00f3w:<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">klient <span class=\"_ _0\"></span>jednocze\u015bnie <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>trzymuj<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>czerpie <span class=\"_ _1\"> </span>korzy\u015bci <span class=\"_ _f\"></span>ekonomiczne <span class=\"_ _0\"></span>p\u0142yn\u0105ce <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>\u015bwiadczenia <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>miar\u0119 <span class=\"_ _0\"> </span>jak <span class=\"_ _1\"> </span>wykonuje <span class=\"_ _0\"></span>ona <span class=\"_ _0\"></span>swoje </span></span>zobowi\u0105zanie, lub<span class=\"_ _4\"></span><span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">w  wyniku <span class=\"_ _10\"> </span>spe\u0142nienia  zobowi\u0105zania<span class=\"_ _4\"></span>  przez <span class=\"_ _10\"> </span>Grup\u0119 <span class=\"_ _10\"> </span>powstaje  lub  zostaje <span class=\"_ _10\"> </span>ulepszony  sk\u0142adnik  aktyw\u00f3w  (np. <span class=\"_ _10\"> </span>produkcja  w<span class=\"_ _3\"></span><span class=\"ff2\"> toku), </span></span></span>a <span class=\"ff3\">kontrol\u0119 nad tym <span class=\"_ _4\"></span>sk\u0142adnikiem <span class=\"_ _6\"></span>w miar\u0119 jego powstawania lub <span class=\"_ _4\"></span>ulepszania,<span class=\"_ _4\"></span> sprawuje kli<span class=\"_ _4\"></span>ent, lub<span class=\"ff2\"> </span></span>-<span class=\"ffc\"> <span class=\"_ _11\"> </span><span class=\"ff3\">w wyniku spe\u0142nienia <span class=\"_ _4\"></span>zobowi\u0105zan<span class=\"_ _4\"></span>ia przez <span class=\"_ _4\"></span>Grup\u0119 powstaje sk\u0142adnik<span class=\"_ _4\"></span> aktyw\u00f3w, kt\u00f3ry <span class=\"_ _4\"></span>nie ma alternaty<span class=\"_ _4\"></span>wnego zastosowa<span class=\"_ _4\"></span>nia dla Grup<span class=\"_ _4\"></span>y </span></span>i jednocze\u015bnie Grup<span class=\"_ _4\"></span>ie przys<span class=\"_ _4\"></span>\u0142uguje egzekw<span class=\"_ _4\"></span>owalne praw<span class=\"_ _4\"></span>o do zap\u0142<span class=\"ff2\">aty za <span class=\"_ _4\"></span><span class=\"ff3\">dotychczas wyk<span class=\"_ _4\"></span>onane \u015bwia<span class=\"_ _4\"></span>dczenie.<span class=\"ff2\"> </span></span></span>Je\u017celi <span class=\"_ _1\"> </span>Grupa <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _1\"> </span>przych\u00f3d <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>podst<span class=\"_ _3\"></span>awie <span class=\"_ _1\"> </span>obmiar\u00f3w <span class=\"_ _1\"> </span>zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>przyj\u0119t\u0105<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>metod\u0105 <span class=\"_ _1\"> </span>pomiaru <span class=\"_ _2\"> </span>stopnia <span class=\"_ _1\"> </span>zaawansowania <span class=\"_ _1\"> </span>wykonania \u015bwiadczenia, <span class=\"_ _2\"> </span>zanim <span class=\"_ _1\"> </span>zostanie <span class=\"_ _2\"> </span>wystawiona <span class=\"_ _2\"> </span>faktura, <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _2\"> </span>nale\u017cne <span class=\"_ _1\"> </span>wynagrodzenie <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>aktywo <span class=\"_ _1\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>u<span class=\"_ _3\"></span><span class=\"ff2\">mowy <span class=\"_ _1\"> </span>i  pr<span class=\"_ _4\"></span>zenosi <span class=\"_ _2\"> </span>je <span class=\"_ _2\"> </span>na </span>nale\u017cno\u015bci kiedy <span class=\"_ _4\"></span>prawo do wyna<span class=\"_ _4\"></span>grodzenia <span class=\"_ _4\"></span>staje si\u0119 b<span class=\"_ _4\"></span>ezwarunkowe.<span class=\"ff2\"> </span>Grupa spe\u0142nia <span class=\"_ _3\"></span>swoje zobowi\u0105zanie <span class=\"_ _3\"></span>do wykonania <span class=\"_ _3\"></span>\u015bwiadcz<span class=\"_ _4\"></span>enia w <span class=\"_ _3\"></span>trakcie  <span class=\"_ _3\"></span>realizowania <span class=\"_ _3\"></span>us<span class=\"_ _4\"></span>\u0142ugi i <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zwi\u0105zku tym <span class=\"_ _3\"></span>rozpoznaj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>przych<span class=\"_ _4\"></span>ody<span class=\"ff2\"> </span>w  m<span class=\"_ _4\"></span>iar\u0119 <span class=\"_ _12\"> </span>up\u0142ywu <span class=\"_ _2\"> </span>czasu,  w <span class=\"_ _2\"> </span>ramach <span class=\"_ _2\"> </span>um\u00f3w  dotycz\u0105cych <span class=\"_ _2\"> </span>us\u0142ug  bud<span class=\"_ _4\"></span>owy  k<span class=\"_ _4\"></span>opal\u0144 <span class=\"_ _2\"> </span>i  prowadz<span class=\"_ _4\"></span>enia  i<span class=\"_ _4\"></span>nnych <span class=\"_ _2\"> </span>rob\u00f3t  ge<span class=\"_ _4\"></span>ologicznych, <span class=\"_ _2\"> </span>us\u0142ug uzdrowiskow<span class=\"_ _4\"></span>o-sanatoryjno-<span class=\"ff3\">leczn<span class=\"_ _4\"></span>iczych oraz spr<span class=\"_ _4\"></span>zeda\u017cy <span class=\"_ _4\"></span>energii ele<span class=\"_ _4\"></span>ktrycznej w tym <span class=\"_ _4\"></span>us\u0142ug dystrybu<span class=\"_ _4\"></span>cji energii <span class=\"_ _4\"></span>elektryczn<span class=\"_ _4\"></span>ej.<span class=\"ff2\"> </span></span>Przychody <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>um\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>kli<span class=\"_ _4\"></span>entami <span class=\"_ _3\"></span>ujmuje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>ocie <span class=\"_ _3\"></span>r\u00f3wnej <span class=\"_ _3\"></span>cenie<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>transakcyjnej, <span class=\"_ _3\"></span>stanowi\u0105cej <span class=\"_ _3\"></span>kwot\u0119 <span class=\"_ _3\"></span>wyna<span class=\"_ _4\"></span>grodzenia, kt\u00f3<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _3\"></span>zgodnie<span class=\"_ _4\"></span> </span>z oczekiwaniem  Grupy <span class=\"_ _11\"> </span><span class=\"ff3\">\u2013</span> <span class=\"_ _10\"> </span><span class=\"ff3\">b\u0119dzie <span class=\"_ _10\"> </span>jej <span class=\"_ _10\"> </span>przys\u0142ugiwa\u0107 <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>zamian <span class=\"_ _10\"> </span>za <span class=\"_ _10\"> </span>przekazanie <span class=\"_ _10\"> </span>przyrzeczonych  d\u00f3br <span class=\"_ _10\"> </span>lub <span class=\"_ _11\"> </span>us\u0142ug <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>rzecz <span class=\"_ _10\"> </span>klienta, </span>z <span class=\"ff3\">wy\u0142\u0105czeniem kw<span class=\"_ _4\"></span>ot pobranych <span class=\"_ _4\"></span>w imieniu o<span class=\"_ _4\"></span>s\u00f3b trzecic<span class=\"_ _4\"></span>h. <span class=\"ff2\"> </span></span>Cena <span class=\"_ _1\"> </span>transakcyjna<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>odz<span class=\"_ _3\"></span><span class=\"ff3\">wierciedl<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _1\"> </span>zmian\u0119 <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _0\"></span>pieni\u0105dza <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>czasie, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>umowa <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>klientem <span class=\"_ _1\"> </span>zawiera <span class=\"_ _0\"></span>istotny <span class=\"_ _0\"></span>ele<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>ent<span class=\"_ _4\"></span> </span>finansowania, kt\u00f3<span class=\"_ _3\"></span>ry <span class=\"_ _3\"></span>okre\u015bla si\u0119 <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>podstawie <span class=\"_ _3\"></span>umownych <span class=\"_ _3\"></span>warunk\u00f3w p\u0142<span class=\"_ _3\"></span>atno\u015b<span class=\"_ _4\"></span>ci, <span class=\"_ _3\"></span>bez <span class=\"_ _3\"></span>wzgl\u0119du <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>zosta\u0142 <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>wyra\u017anie <span class=\"_ _3\"></span>okre\u015blony<span class=\"_ _4\"></span> w <span class=\"ff3\">umowie. <span class=\"_ _0\"></span>Oceniaj\u0105c, <span class=\"_ _0\"></span>czy <span class=\"_ _0\"></span>komponent <span class=\"_ _0\"></span>finansowania <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>istotny <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>umowy, <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>wsz<span class=\"_ _4\"></span>ystkie <span class=\"_ _0\"></span>fakty <span class=\"_ _0\"></span>i <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>koliczn<span class=\"_ _4\"></span>o\u015bci, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>tym </span>ewentualn\u0105 <span class=\"_ _f\"></span>r\u00f3\u017cnic\u0119 <span class=\"_ _f\"></span>mi\u0119dzy <span class=\"_ _f\"></span>kwot\u0105 <span class=\"_ _3\"></span>przyrzeczonego <span class=\"_ _f\"></span>wynagrodzen<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>cen\u0105 <span class=\"_ _0\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>got\u00f3wkowej <span class=\"_ _3\"></span>przyrzeczonych <span class=\"_ _f\"></span>towar\u00f3w <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>us\u0142ug oraz <span class=\"_ _14\"> </span>\u0142\u0105czny <span class=\"_ _c\"> </span>wp\u0142yw <span class=\"_ _15\"> </span>obu <span class=\"_ _c\"> </span>nast\u0119puj\u0105cych <span class=\"_ _14\"> </span>czynnik\u00f3w: <span class=\"_ _14\"> </span>(i) <span class=\"_ _14\"> </span>przewidywany <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>od <span class=\"_ _14\"> </span>momentu, <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>kt\u00f3rym <span class=\"_ _14\"> </span>je<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>nostka <span class=\"_ _14\"> </span>przekazuje<span class=\"_ _4\"></span> przyrzeczone <span class=\"_ _f\"></span>towary <span class=\"_ _0\"></span>lub <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _0\"></span>klientowi <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>momentu, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kt\u00f3rym <span class=\"_ _0\"></span>klient <span class=\"_ _0\"></span>p\u0142aci <span class=\"_ _0\"> </span>za <span class=\"_ _0\"> </span>te<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>towary <span class=\"_ _f\"></span>lub <span class=\"_ _1\"> </span>us\u0142ugi, <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>(ii) <span class=\"_ _0\"> </span>st<span class=\"_ _3\"></span>opy <span class=\"_ _f\"></span>procentow<span class=\"_ _3\"></span><span class=\"ff2 ls3a\">e </span>obowi\u0105zuj\u0105ce <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>danym <span class=\"_ _f\"></span>rynku<span class=\"ff2\">. <span class=\"_ _f\"></span>W <span class=\"_ _f\"></span>zrealizowanych <span class=\"_ _f\"></span>umowach <span class=\"_ _f\"></span>sp</span>rzeda\u017cy <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>klient\u00f3w <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>202<span class=\"ff2\">3 <span class=\"_ _0\"></span>r. <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span></span>r. <span class=\"_ _0\"></span>Grupa <span class=\"_ _f\"></span>zidentyfikowa\u0142<span class=\"_ _4\"></span>a<span class=\"ff2\"> </span>istotny <span class=\"_ _f\"></span>komponent <span class=\"_ _f\"></span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>kont<span class=\"_ _3\"></span>rakcie <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>Franco <span class=\"_ _f\"></span>Nevada <span class=\"_ _f\"></span>(umowa <span class=\"_ _f\"></span>opisana <span class=\"_ _0\"></span>poni\u017cej <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>cz\u0119\u015bci <span class=\"_ _0\"></span>Wa\u017cne <span class=\"_ _f\"></span>oszacowania, <span class=\"_ _3\"></span>za\u0142o<span class=\"_ _3\"></span>\u017cenia<span class=\"_ _4\"></span> i <span class=\"ff3\">os\u0105dy). <span class=\"_ _15\"> </span>Grupa <span class=\"_ _14\"> </span>przedstawia <span class=\"_ _15\"> </span>skutki <span class=\"_ _15\"> </span>finansowania <span class=\"_ _15\"> </span>(koszty <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>odsete<span class=\"_ _3\"></span>k) <span class=\"_ _15\"> </span>odr\u0119bnie <span class=\"_ _15\"> </span>od <span class=\"_ _14\"> </span>przychod<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>um\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>klientami<span class=\"_ _3c\"> </span></span><span class=\"ff3\"> </span>w <span class=\"ff3\">sprawozdaniu <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>ca\u0142kowityc<span class=\"_ _4\"></span>h <span class=\"_ _f\"></span>dochod\u00f3w. <span class=\"_ _f\"></span>W <span class=\"_ _f\"></span>kontrakcie <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>Franco <span class=\"_ _f\"></span>Nevada <span class=\"_ _f\"></span>wyst\u0119puje <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>element <span class=\"_ _f\"></span>zmienno\u015bci <span class=\"_ _3\"></span>wynagrodzenia.<span class=\"_ _4\"></span> </span>W <span class=\"ff3\">takiej <span class=\"_ _10\"> </span>sytuacji  Grupa <span class=\"_ _10\"> </span>rozpoznaje <span class=\"_ _10\"> </span>przychody  oszacowuj\u0105c <span class=\"_ _10\"> </span>kwot\u0119 <span class=\"_ _10\"> </span>wynagrodz<span class=\"_ _4\"></span>enia, <span class=\"_ _19\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _19\"> </span>kt\u00f3rego <span class=\"_ _10\"> </span>b<span class=\"_ _3\"></span>\u0119dzie  uprawniona <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>zamian </span>za<span class=\"ls0\"> <span class=\"ff3\">przekazane <span class=\"_ _f\"></span>dobra <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rzecz <span class=\"_ _0\"></span>klienta <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>zalicza <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>ceny <span class=\"_ _f\"></span>transakcyjnej <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>ca\u0142o\u015b\u0107 <span class=\"_ _0\"></span>kwoty <span class=\"_ _f\"></span>wynagrodzenia <span class=\"_ _f\"></span>zmiennego <span class=\"_ _f\"></span>wy\u0142\u0105cznie<span class=\"_ _4\"></span> </span></span>w <span class=\"ff3\">takim <span class=\"_ _d\"> </span>zakresie <span class=\"_ _13\"> </span>w <span class=\"_ _d\"> </span>jakim <span class=\"_ _13\"> </span>jest <span class=\"_ _d\"> </span>wysoce <span class=\"_ _13\"> </span>prawdop<span class=\"_ _4\"></span>odobne, <span class=\"_ _d\"> </span>\u017ce <span class=\"_ _d\"> </span>nie<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>nast\u0105pi <span class=\"_ _13\"> </span>odwr\u00f3c<span class=\"_ _4\"></span>enie <span class=\"_ _d\"> </span>znacz\u0105cej <span class=\"_ _13\"> </span>cz\u0119\u015bci <span class=\"_ _d\"> </span>wcze\u015bniej<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _d\"> </span></span>uj\u0119tych<span class=\"_ _4\"></span> </span>skumulowanych pr<span class=\"_ _4\"></span>zychod<span class=\"_ _4\"></span>\u00f3w w momencie ki<span class=\"_ _4\"></span>edy niep<span class=\"_ _4\"></span>ewno\u015b\u0107 co do wys<span class=\"_ _4\"></span>oko\u015bci wyna<span class=\"_ _4\"></span>grodzenia us<span class=\"_ _4\"></span>tanie.<span class=\"ff2\"> </span>W  przypadku  transakcji  sprzeda\u017cy  produkt\u00f3w  miedzi  i <span class=\"_ _10\"> </span>srebra,  dla  kt\u00f3rych  ce<span class=\"_ _3\"></span>na  zostani<span class=\"_ _4\"></span>e  ustalona  po  dniu <span class=\"_ _10\"> </span>uj\u0119cia  sprzeda\u017cy<span class=\"_ _4\"></span> w <span class=\"ff3\">ksi\u0119gach <span class=\"_ _2\"> </span>rachun<span class=\"_ _4\"></span>kowych, <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>moment <span class=\"_ _2\"> </span>pocz\u0105tkoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>uj\u0119cia <span class=\"_ _1\"> </span>transakcji <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>onuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _2\"> </span>korekty <span class=\"_ _1\"> </span>przychod\u00f3w <span class=\"_ _2\"> </span>ze <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u<span class=\"_ _4\"></span> </span>r\u00f3\u017cnicy  pomi<span class=\"_ _4\"></span>\u0119dzy <span class=\"_ _12\"> </span>cen\u0105 <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span>rmin<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _2\"> </span>metalu  wyra\u017con\u0105 <span class=\"_ _2\"> </span>w  USD <span class=\"_ _12\"> </span>z  dnia <span class=\"_ _2\"> </span>rozpoznania  sprz<span class=\"_ _4\"></span>eda\u017cy <span class=\"_ _12\"> </span>na  okres <span class=\"_ _2\"> </span>odpowiadaj\u0105cy  okr<span class=\"_ _4\"></span>esowi<span class=\"_ _4\"></span> rozliczenia <span class=\"_ _15\"> </span>transakcji, <span class=\"_ _15\"> </span>a <span class=\"_ _14\"> </span>cen\u0105 <span class=\"_ _15\"> </span>wynikaj\u0105c\u0105 <span class=\"_ _14\"> </span>z<span class=\"ff2\"> </span>faktury <span class=\"_ _15\"> </span>prowizorycznej. <span class=\"_ _15\"> </span>Korekta <span class=\"_ _15\"> </span>ta <span class=\"_ _14\"> </span>doprowadza<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _14\"> </span>transakcji <span class=\"_ _15\"> </span>do <span class=\"_ _14\"> </span>warto\u015bci<span class=\"_ _4\"></span> oczekiwanej  jako  ceny <span class=\"_ _19\"> </span>transakcyjnej  na  moment  pocz\u0105tkowego  uj\u0119cia.    Do<span class=\"_ _3\"></span>tyczy  to  wy\u0142\u0105cznie  przypadk\u00f3w,  gdy  zmiana  ceny transakcyjnej <span class=\"_ _3\"></span>wynika <span class=\"_ _0\"></span>ze <span class=\"_ _f\"></span>zmiany <span class=\"_ _f\"></span>ceny <span class=\"_ _0\"></span>metalu. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>teg<span class=\"ff3\">o<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>typu <span class=\"_ _f\"></span>zmiennych <span class=\"_ _f\"></span>przychod\u00f3w <span class=\"_ _f\"></span>nie <span class=\"_ _f\"></span>ma <span class=\"_ _f\"></span>zastosowania <span class=\"_ _f\"></span>ograniczenie <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>MSSF <span class=\"_ _f\"></span>15 </span>dotycz\u0105ce <span class=\"_ _15\"> </span>ujmowania <span class=\"_ _14\"> </span>zmienne<span class=\"ff2\">go <span class=\"_ _14\"> </span>wynagrodze<span class=\"_ _4\"></span>nia <span class=\"_ _14\"> </span>w <span class=\"ff3\">kwocie, <span class=\"_ _15\"> </span>co <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>kt\u00f3rej <span class=\"_ _14\"> </span>jest <span class=\"_ _14\"> </span>wysoce <span class=\"_ _14\"> </span>pra<span class=\"_ _4\"></span>wdopodobn<span class=\"_ _4\"></span>e, <span class=\"_ _14\"> </span>\u017ce <span class=\"_ _14\"> </span>nie <span class=\"_ _14\"> </span>nast\u0105pi <span class=\"_ _15\"> </span>jej </span></span>odwr\u00f3cenie. <span class=\"_ _f\"></span>Zmiany <span class=\"_ _3\"></span>zarachowanej <span class=\"_ _3\"></span>kwoty <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>momencie <span class=\"_ _f\"></span>uj\u0119cia <span class=\"_ _3\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>wp\u0142ywaj\u0105 <span class=\"_ _f\"></span>na<span class=\"ff2\"> <span class=\"_ _f\"></span></span>przychody <span class=\"_ _f\"></span>ze <span class=\"_ _f\"></span>sprzeda\u017cy <span class=\"_ _f\"></span>lecz <span class=\"_ _f\"></span>stanowi\u0105 <span class=\"_ _3\"></span>zyski/straty z <span class=\"ff3\">wyceny do war<span class=\"_ _4\"></span>to\u015bci godziw<span class=\"_ _4\"></span>ej nale\u017cno\u015bci,<span class=\"_ _4\"></span> zgodnie<span class=\"ff2\"> </span>z zasada<span class=\"_ _4\"></span>mi rachunkow<span class=\"_ _4\"></span>o\u015bci prz<span class=\"_ _4\"></span>edstawionymi w<span class=\"_ _4\"></span> Nocie 10.2.<span class=\"ff2\"> </span></span>Przychody <span class=\"_ _1\"> </span>ze  spr<span class=\"_ _4\"></span>zeda\u017cy <span class=\"_ _1\"> </span>korygowane <span class=\"_ _2\"> </span>s\u0105 <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>wynik <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>ro<span class=\"_ _3\"></span>zli<span class=\"_ _4\"></span>czenia <span class=\"_ _2\"> </span>instrument\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _2\"> </span>pochodnych <span class=\"_ _1\"> </span>zabezpieczaj\u0105cych<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>przysz\u0142e <span class=\"_ _1\"> </span>przep\u0142ywy<span class=\"_ _4\"></span> pieni\u0119\u017cne, zgodn<span class=\"_ _4\"></span>ie z og\u00f3ln\u0105 zasa<span class=\"_ _4\"></span>d\u0105, \u017ce rozliczenie poc<span class=\"_ _4\"></span>hodnego in<span class=\"_ _4\"></span>strumentu z<span class=\"_ _4\"></span>abezpieczaj\u0105ce<span class=\"_ _4\"></span>go w cz\u0119\u015bci stanowi\u0105c<span class=\"_ _4\"></span>ej zabezpieczen<span class=\"ff2\">ie </span>efektywne ujmuje si\u0119 w tej samej <span class=\"_ _3\"></span>pozycji wyniku finansoweg<span class=\"_ _4\"></span>o, w kt\u00f3<span class=\"_ _3\"></span>rej ujmowana jest wycena pozycji zabezpiec<span class=\"_ _3\"></span><span class=\"ff2\">zan<span class=\"_ _4\"></span>ej w momencie, </span>kiedy pozycja zab<span class=\"_ _4\"></span>ezpieczana wp<span class=\"_ _4\"></span>\u0142ywa <span class=\"_ _4\"></span>na wynik finans<span class=\"_ _4\"></span>owy.<span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Grupa <span class=\"_ _19\"> </span>ujmuje <span class=\"_ _11\"> </span>przychody  ze <span class=\"_ _11\"> </span>sprzeda\u017cy <span class=\"_ _19\"> </span>produkt\u00f3w, <span class=\"_ _10\"> </span>towar\u00f3w <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>materia\u0142\u00f3w <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>finansowym <span class=\"_ _10\"> </span>jednorazowo, <span class=\"_ _10\"> </span>w<span class=\"_ _3\"></span><span class=\"ff2\"> momen<span class=\"_ _4\"></span>cie </span>spe\u0142nienia <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>\u015bwiadczenia, <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> </span>szczeg<span class=\"_ _4\"></span>\u00f3lno\u015bci <span class=\"_ _0\"></span>okre\u015blanym <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>formu\u0142y <span class=\"_ _0\"></span>baz <span class=\"_ _1\"> </span>dostawy <span class=\"_ _0\"></span>INCOTERMS.<span class=\"_ _4\"></span> W <span class=\"ff3\">wi\u0119kszo\u015bci <span class=\"_ _f\"></span>kontrakt<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _f\"></span>moment <span class=\"_ _f\"></span>przeniesien<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>kontroli <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>klienta <span class=\"_ _f\"></span>nast\u0119puje <span class=\"_ _f\"></span>po <span class=\"_ _f\"></span>dostarczeniu <span class=\"_ _3\"></span>d\u00f3br <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>klienta, <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>co <span class=\"_ _f\"></span>rozumie </span>si\u0119 <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>dostarczenie <span class=\"_ _f\"></span>d\u00f3br <span class=\"_ _f\"></span>przewo\u017anikowi <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>podstawienie <span class=\"_ _3\"></span>ich <span class=\"_ _0\"></span>klientowi <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>wyznaczony <span class=\"_ _3\"></span>zak\u0142ad <span class=\"_ _0\"></span>(bazy <span class=\"_ _f\"></span>DAP, <span class=\"_ _f\"></span>FCA <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>EX <span class=\"_ _0\"></span>WORKS). W <span class=\"ff3\">pozosta\u0142ych  k<span class=\"_ _4\"></span>ontraktach <span class=\"_ _2\"> </span>przeniesienie  kontr<span class=\"_ _4\"></span>oli  nad <span class=\"_ _12\"> </span>dobrami <span class=\"_ _12\"> </span>na  klienta <span class=\"_ _12\"> </span>nast\u0119puje <span class=\"_ _2\"> </span>w  momencie  prz<span class=\"_ _4\"></span>ekazania  pr<span class=\"_ _4\"></span>zewo\u017anik<span class=\"_ _4\"></span>owi </span>morskiemu na <span class=\"_ _3\"></span>pok\u0142ad statku (bazy C<span class=\"_ _3\"></span>FR, CIF, C<span class=\"_ _3\"></span>PT oraz <span class=\"_ _3\"></span>CIP). W <span class=\"_ _3\"></span>tych kontraktach G<span class=\"_ _3\"></span>rupa jest zobowi\u0105zana r\u00f3wnie\u017c <span class=\"_ _3\"></span>do zorganizowania<span class=\"_ _4\"></span>  transportu. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>przypadka<span class=\"_ _4\"></span>ch Grupa <span class=\"_ _3\"></span>dzia\u0142a <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>zleceniodawca, po<span class=\"_ _3\"></span>niewa\u017c sprawuje <span class=\"_ _3\"></span>kontrol\u0119 <span class=\"_ _3\"></span>nad wyko<span class=\"_ _3\"></span>nani<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>us\u0142ugi <span class=\"_ _3\"></span>przed <span class=\"_ _3\"></span>jej przekazaniem <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>klienta. <span class=\"_ _0\"></span>Jednocze\u015bnie <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>przypisuj<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _f\"></span>ceny <span class=\"_ _0\"></span>transakcyjnej <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _f\"></span>transportu <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ujmuje <span class=\"_ _0\"></span>przych\u00f3d <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>tego tytu\u0142u w miar\u0119 up<span class=\"_ _4\"></span>\u0142ywu czasu.<span class=\"ff2\"> </span>Grupa <span class=\"_ _2\"> </span>rozpoznaje <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>miar\u0119  up\u0142ywu<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>czasu <span class=\"_ _2\"> </span>z  tytu\u0142<span class=\"_ _4\"></span>u <span class=\"_ _2\"> </span>realizowanych <span class=\"_ _2\"> </span>us\u0142ug <span class=\"_ _2\"> </span>budowy <span class=\"_ _2\"> </span>kopal\u0144 <span class=\"_ _12\"> </span>i <span class=\"_ _2\"> </span>prowadzenia <span class=\"_ _2\"> </span>innych <span class=\"_ _12\"> </span>rob<span class=\"_ _4\"></span>\u00f3t geologicznych. <span class=\"_ _2\"> </span>Grupa  <span class=\"ff3\">spe\u0142nia  zobowi\u0105za<span class=\"_ _4\"></span>nia  w <span class=\"_ _12\"> </span>czasie,  poniewa<span class=\"_ _4\"></span>\u017c <span class=\"_ _12\"> </span>klient  jednocz<span class=\"_ _4\"></span>e\u015bnie <span class=\"_ _12\"> </span>otrzymuje <span class=\"_ _2\"> </span>i  czerpie  korzy\u015bci  ek<span class=\"_ _4\"></span>onomiczn<span class=\"_ _6\"></span>e </span>wynikaj\u0105ce <span class=\"_ _15\"> </span>ze <span class=\"_ _14\"> </span>\u015bwiadczonej <span class=\"_ _15\"> </span>us\u0142ugi <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>miar\u0119 <span class=\"_ _14\"> </span>jej <span class=\"_ _15\"> </span>wykonywania<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>ze <span class=\"_ _14\"> </span>wzgl\u0119du <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>wytwarza<span class=\"_ _4\"></span>nie <span class=\"_ _15\"> </span>sk\u0142adnik\u00f3w, <span class=\"_ _15\"> </span>kt\u00f3re <span class=\"_ _14\"> </span>nie <span class=\"_ _15\"> </span>maj\u0105 alternatywn<span class=\"_ _4\"></span>ego <span class=\"_ _f\"></span>zastosowania <span class=\"_ _f\"></span>dla <span class=\"_ _f\"></span>Grupy <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>j<span class=\"ff3\">e<span class=\"_ _3\"></span>dnocz<span class=\"_ _4\"></span>e\u015bnie <span class=\"_ _f\"></span>Grupie <span class=\"_ _f\"></span>przys\u0142uguje <span class=\"_ _f\"></span>egzekwowalne <span class=\"_ _3\"></span>prawo <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>zap\u0142aty. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>pomiaru <span class=\"_ _f\"></span>stopnia </span>zaawansowania <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>\u015bwiadczenia <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>stosuje <span class=\"_ _0\"></span>metod\u0119 <span class=\"_ _0\"></span>opart\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>nak\u0142adach <span class=\"_ _0\"></span>poniesionych <span class=\"_ _0\"></span>przy <span class=\"_ _0\"></span>spe\u0142nianiu <span class=\"_ _0\"></span>zobowi\u0105zania do<span class=\"ls0\"> <span class=\"ff3\">wykonania <span class=\"_ _0\"></span>\u015bwiadcz<span class=\"_ _4\"></span>enia <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>poniesionych <span class=\"_ _f\"></span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>innych <span class=\"_ _0\"></span>kontrakt\u00f3w <span class=\"_ _0\"></span>metod\u0119 <span class=\"_ _0\"></span>opart\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>wynikach, <span class=\"_ _f\"></span>gdzie <span class=\"_ _1\"> </span>z <span class=\"_ _0\"></span>g\u00f3ry </span></span>okre\u015blona cena <span class=\"_ _4\"></span>jednostkowa<span class=\"_ _4\"></span> jest <span class=\"_ _4\"></span>stosowana do wyc<span class=\"_ _4\"></span>eny jedn<span class=\"_ _4\"></span>ostki produkcji (n<span class=\"_ _4\"></span>p. do wyce<span class=\"_ _4\"></span>ny metr\u00f3w <span class=\"_ _4\"></span>wydr\u0105\u017conego cho<span class=\"_ _4\"></span>dnika).<span class=\"ff2\"> </span>Kontrakt z <span class=\"_ _4\"></span>Franco Nevada Zobowi\u0105zanie <span class=\"_ _4\"></span>do wykonania \u015bw<span class=\"_ _4\"></span>iadczenia<span class=\"ff6\"> </span>Grupa <span class=\"_ _f\"></span>reali<span class=\"ff3\">zuje <span class=\"_ _0\"></span>umow\u0119 <span class=\"_ _f\"></span>typu <span class=\"_ _0\"></span>streaming <span class=\"_ _f\"></span>arrangement,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi\u0105c\u0105 <span class=\"_ _f\"></span>dost\u0119pne <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rynku <span class=\"_ _0\"></span>\u017ar\u00f3d\u0142o <span class=\"_ _f\"></span>finansowania <span class=\"_ _f\"></span>jednostek <span class=\"_ _f\"></span>dzia\u0142aj\u0105cych<span class=\"_ _4\"></span> </span>w <span class=\"ff3\">bran\u017cy wydob<span class=\"_ _4\"></span>ywczej.<span class=\"ff2\"> </span></span>Umowa <span class=\"_ _14\"> </span>dotyczy <span class=\"_ _14\"> </span>sprzeda\u017cy <span class=\"_ _14\"> </span>po\u0142owy <span class=\"_ _14\"> </span>produkcji <span class=\"_ _14\"> </span>z\u0142ota, <span class=\"_ _c\"> </span>platyny <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span>palladu <span class=\"_ _14\"> </span>zawartych <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>rudzie <span class=\"_ _14\"> </span>wydobytej <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>okresie <span class=\"_ _14\"> </span>\u017cycia nast\u0119puj\u0105cych <span class=\"_ _0\"></span>kopal\u0144: <span class=\"_ _0\"> </span>Morrison, <span class=\"_ _0\"> </span>M<span class=\"_ _3\"></span>cCreedy <span class=\"_ _0\"></span>West <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>Podolsky <span class=\"_ _0\"></span>wchodz\u0105cych <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>sk\u0142ad <span class=\"_ _1\"> </span>OWSP <span class=\"_ _1\"> </span>Sudbury. <span class=\"_ _0\"> </span>N<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>warunk\u00f3w  umowy <span class=\"_ _11\"> </span>Quadra <span class=\"_ _15\"> </span>FNX <span class=\"_ _11\"> </span>Mining <span class=\"_ _15\"> </span>L<span class=\"ff3\">td. <span class=\"_ _11\"> </span>otrzyma\u0142a <span class=\"_ _15\"> </span>przedp\u0142a<span class=\"_ _4\"></span>t\u0119 <span class=\"_ _15\"> </span>w<span class=\"ff2\"> </span>wysoko\u015bci <span class=\"_ _11\"> </span>400 <span class=\"_ _11\"> </span>mln <span class=\"_ _15\"> </span>CAD. <span class=\"_ _15\"> </span>Jednocz<span class=\"_ _4\"></span>e\u015bnie, <span class=\"_ _11\"> </span>cena <span class=\"_ _15\"> </span>sprzeda\u017cy <span class=\"_ _11\"> </span>za <span class=\"_ _15\"> </span>uncj<span class=\"_ _4\"></span>\u0119 </span>ekwiwalentu z\u0142ota, zgodnie z umow\u0105, <span class=\"_ _3\"></span>stanowi mniejsza z<span class=\"ff2\"> </span>kwot: (a) <span class=\"_ _3\"></span>400 USD, powi\u0119kszone o<span class=\"ff2\"> </span>1% <span class=\"_ _3\"></span>ka\u017cdeg<span class=\"_ _4\"></span>o roku <span class=\"_ _3\"></span>pocz\u0105<span class=\"_ _4\"></span>wszy od <span class=\"_ _3\"></span>201<span class=\"_ _4\"></span>1 r., b\u0105d\u017a (b) <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>rynkowa z\u0142ota. <span class=\"_ _3\"></span>Otrzymana przedp\u0142<span class=\"_ _3\"></span>ata pokrywa <span class=\"_ _3\"></span>r\u00f3\u017cnic\u0119 pomi\u0119dzy warto\u015bci\u0105<span class=\"ff2\"> </span>rynkow\u0105 sprzedanej <span class=\"_ _3\"></span>rudy, <span class=\"_ _3\"></span>a jej <span class=\"_ _3\"></span>warto\u015bci\u0105 w sta\u0142ej <span class=\"_ _3\"></span>cenie sprzeda\u017cy. Grupa uj\u0119\u0142<span class=\"_ _3\"></span>a zobowi\u0105zanie z tytu\u0142u <span class=\"_ _3\"></span>umowy w kwocie <span class=\"_ _3\"></span>zaliczki z<span class=\"ff2\"> </span>tyt<span class=\"_ _3\"></span>u\u0142u zobowi\u0105zania jednostki do wykonania \u015bwiadczenia <span class=\"_ _3\"></span>w<span class=\"ff2\"> postaci <span class=\"_ _3\"></span>przekazania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>lub <span class=\"_ _f\"></span>gotow<span class=\"ff3\">o\u015bci <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>przekazania <span class=\"_ _3\"></span>d\u00f3br <span class=\"_ _3\"></span>lub <span class=\"_ _f\"></span>us\u0142ug <span class=\"_ _3\"></span>w</span> <span class=\"ff3\">przysz\u0142o\u015bci. <span class=\"_ _3\"></span></span>Grupa <span class=\"_ _3\"></span>zaprzestaje <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>tego </span>zobowi\u0105zania<span class=\"ff2\"> <span class=\"_ _0\"> </span></span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>umowy <span class=\"_ _2\"> </span>i <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _1\"> </span>przych\u00f3d<span class=\"ff2\"> <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>momencie, <span class=\"_ _1\"> </span></span>gdy <span class=\"_ _2\"> </span>przenosi <span class=\"_ _1\"> </span>owe <span class=\"_ _1\"> </span>dobra <span class=\"_ _1\"> </span>lub <span class=\"_ _2\"> </span>us\u0142ugi<span class=\"ff2\"> <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>klienta</span>, <span class=\"_ _1\"> </span>spe\u0142niaj\u0105c <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>ten spos\u00f3b swoje <span class=\"_ _4\"></span>zobowi\u0105zanie d<span class=\"_ _4\"></span>o wykonania <span class=\"_ _4\"></span>\u015bwiadczen<span class=\"_ _4\"></span>ia<span class=\"ff2\">. </span>Wynagrodzenie <span class=\"_ _4\"></span>zmienne W <span class=\"_ _3\"></span>umowie <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>Franco <span class=\"_ _3\"></span>Nevada <span class=\"_ _3\"></span>\u0142\u0105czna <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>transakcyjna <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>zmienna <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>zale\u017cy <span class=\"_ _3\"></span>od <span class=\"_ _f\"></span>ilo\u015bci <span class=\"_ _3\"></span>sprzedanych <span class=\"_ _3\"></span>surowc\u00f3w, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ta <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>kolei <span class=\"_ _3\"></span>zale\u017cy <span class=\"_ _3\"></span>o<span class=\"_ _f\"></span><span class=\"ff2 ls20\">d </span>wydobycia  rudy  w  prz<span class=\"_ _4\"></span>ysz\u0142o\u015bci<span class=\"_ _4\"></span>  przez  okre<span class=\"_ _4\"></span>s  \u017cycia  kopaln<span class=\"_ _4\"></span>i  (w  tym  np. <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>d  wielk<span class=\"_ _4\"></span>o\u015bci  z\u0142\u00f3\u017c).  A  za<span class=\"_ _4\"></span>tem,  je\u017celi  w  k<span class=\"_ _4\"></span>ol<span class=\"_ _3\"></span><span class=\"ff2\">ejnych <span class=\"_ _12\"> </span>okresach </span>sprawozdawczych <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ona <span class=\"_ _1\"> </span>zmiany <span class=\"_ _1\"> </span>os\u0105du <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>zakresie <span class=\"_ _1\"> </span>planowanego <span class=\"_ _1\"> </span>wydobycia <span class=\"_ _0\"> </span>rudy, <span class=\"_ _2\"> </span>a <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>konse<span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>encji <span class=\"_ _1\"> </span>ilo\u015bci <span class=\"_ _1\"> </span>sprzedanych<span class=\"_ _4\"></span> surowc\u00f3w \u2013<span class=\"ff2\"> </span>dok<span class=\"_ _4\"></span>ona tak\u017ce aktual<span class=\"_ _4\"></span>izacji ceny <span class=\"_ _4\"></span>transakcyjnej.<span class=\"ff2\"> </span>Kwoty <span class=\"_ _2\"> </span>przypisane <span class=\"_ _2\"> </span>do  spe<span class=\"_ _4\"></span>\u0142nionych <span class=\"_ _2\"> </span>zobowi\u0105za\u0144 <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>wykonania<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>\u015bwiadczeni<span class=\"ff2\">a  Grupa <span class=\"_ _2\"> </span>ujmuje <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>przychody <span class=\"_ _2\"> </span>lub <span class=\"_ _12\"> </span>jako <span class=\"_ _2\"> </span>zmniejszenie<span class=\"_ _4\"></span> </span>przychod\u00f3w w okr<span class=\"_ _4\"></span>esie, w <span class=\"_ _4\"></span>kt\u00f3rym cena tra<span class=\"_ _4\"></span>nsakcyjna ul<span class=\"_ _4\"></span>eg\u0142a zmiani<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span>Istotny element fi<span class=\"_ _4\"></span>nansowa<span class=\"_ _4\"></span>nia W <span class=\"_ _f\"></span>kontek\u015bcie <span class=\"_ _f\"></span>umowy <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>Franco <span class=\"_ _3\"></span>N<span class=\"_ _3\"></span>evada,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>maj\u0105c <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>uwadze <span class=\"_ _0\"></span>przewidywany <span class=\"_ _3\"></span>okres <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>momentu, <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>kt\u00f3<span class=\"_ _3\"></span>rym <span class=\"_ _3\"></span>otrzymano <span class=\"_ _f\"></span>przedp\u0142a<span class=\"_ _3\"></span>t\u0119 <span class=\"_ _f\"></span>do momentu, <span class=\"_ _1\"> </span>w <span class=\"_ _12\"> </span>kt\u00f3rym <span class=\"_ _1\"> </span>Grupa <span class=\"_ _2\"> </span>przekazuje <span class=\"_ _2\"> </span>przyrzeczone <span class=\"_ _1\"> </span>dobra <span class=\"_ _2\"> </span>(okres <span class=\"_ _2\"> </span>\u017cycia <span class=\"_ _2\"> </span>kopalni, <span class=\"_ _2\"> </span>tj. <span class=\"_ _2\"> </span>kilkadziesi<span class=\"_ _4\"></span>\u0105t <span class=\"_ _2\"> </span>lat) <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>charakter <span class=\"_ _2\"> </span>tej <span class=\"_ _2\"> </span>umowy<span class=\"_ _3c\"> </span>uznano, <span class=\"_ _1\"> </span>\u017ce <span class=\"_ _1\"> </span>rozk\u0142ad <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>czasie <span class=\"_ _1\"> </span>p\u0142atno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _1\"> </span>daje <span class=\"_ _1\"> </span>Grupie <span class=\"_ _1\"> </span>korzy\u015bci <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>finansowania <span class=\"_ _1\"> </span>dostawy <span class=\"_ _1\"> </span>surowc\u00f3w <span class=\"_ _1\"> </span>przez <span class=\"_ _1\"> </span>kupuj\u0105cego <span class=\"_ _0\"> </span>(Franco Nev<span class=\"ff3\">ada), co skutkuj<span class=\"_ _4\"></span>e tym, \u017ce um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wa za<span class=\"_ _4\"></span>wiera istotny el<span class=\"_ _4\"></span>ement fina<span class=\"_ _4\"></span>nsowania.<span class=\"ff2\"> </span></span>Grupa <span class=\"_ _f\"></span>przedstawia <span class=\"_ _0\"></span>skutki <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owania <span class=\"_ _f\"></span>(koszty <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>odsetek)<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>oddzielnie <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>przychod\u00f3w <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>um\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>klientami <span class=\"_ _0\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> sprawozdaniu </span>z <span class=\"ff3\">wyniku. <span class=\"_ _1\"> </span>Koszty <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>odsetek <span class=\"_ _1\"> </span>ujmo<span class=\"_ _3\"></span>wan<span class=\"_ _4\"></span>e <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>tylko<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>takim <span class=\"_ _2\"> </span>zakresie, <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>jakim <span class=\"_ _2\"> </span>wcze\u015bniej <span class=\"_ _2\"> </span>uj\u0119to <span class=\"_ _1\"> </span>zobowi\u0105zanie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>umowy </span>z Franco Nevada<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span> Ustalenie cen<span class=\"_ _4\"></span>y transakcyjnej pr<span class=\"_ _4\"></span>zypisane<span class=\"_ _4\"></span>j do pozosta\u0142<span class=\"_ _4\"></span>ych zobow<span class=\"_ _4\"></span>i\u0105za\u0144 do wykonan<span class=\"_ _4\"></span>ia \u015bwiadcze\u0144<span class=\"ff2\"> </span>W <span class=\"_ _2\"> </span>syt<span class=\"_ _3\"></span>uac<span class=\"_ _4\"></span>ji, <span class=\"_ _2\"> </span>kiedy  na <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>ko\u0144cz\u0105cy <span class=\"_ _2\"> </span>okres <span class=\"_ _2\"> </span>sprawozdawczy <span class=\"_ _2\"> </span>Grupa <span class=\"_ _2\"> </span>posiada  p<span class=\"_ _4\"></span>ozosta\u0142e <span class=\"_ _2\"> </span>zobowi\u0105zania  do <span class=\"_ _2\"> </span>wykonania <span class=\"_ _2\"> </span>\u015bwiadczenia,<span class=\"_ _6\"></span> wymagane <span class=\"_ _12\"> </span>jest  ujawnienie <span class=\"_ _12\"> </span>ceny <span class=\"_ _12\"> </span>transakcyjnej <span class=\"_ _12\"> </span>przypisanej  do <span class=\"_ _2\"> </span>tych  zobowi\u0105za\u0144  (MSS<span class=\"_ _4\"></span>F  15.12<span class=\"_ _4\"></span>0<span class=\"_ _3\"></span><span class=\"ff2\">-</span>122).  Grupa<span class=\"_ _4\"></span>  stosuje  r<span class=\"_ _4\"></span>ozwi\u0105zanie praktyczne <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ujawnia <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>wykonania <span class=\"_ _f\"></span>\u015bwiadcze\u0144 <span class=\"_ _3\"></span>stanowi\u0105cych <span class=\"_ _f\"></span>cz\u0119\u015b\u0107 <span class=\"_ _3\"></span>um\u00f3w, <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _f\"></span>przewidywany <span class=\"_ _3\"></span>pi<span class=\"_ _3\"></span><span class=\"ff2\">erwotny <span class=\"_ _f\"></span>okre<span class=\"_ _4\"></span>s </span>obowi\u0105zywania wynosi jeden rok lub kr\u00f3cej. <span class=\"_ _3\"></span>Grupa posiada r\u00f3wnie\u017c kontrakty d\u0142ugoterminow<span class=\"_ _4\"></span>e, w kt\u00f3<span class=\"_ _3\"></span>ry<span class=\"_ _4\"></span>ch cena <span class=\"_ _3\"></span>jest oparta g\u0142\u00f3wnie<span class=\"ff2\"> </span>na wynagrodz<span class=\"_ _4\"></span>eniu zmiennym,<span class=\"_ _4\"></span> kt\u00f3rego Grupa<span class=\"_ _4\"></span> nie uwz<span class=\"_ _4\"></span>gl\u0119dnia w sz<span class=\"_ _4\"></span>acunku <span class=\"_ _4\"></span>ceny transakcyjn<span class=\"_ _4\"></span>ej.<span class=\"ff7 fs8\"> </span>Ponadto, <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>(przez sp\u00f3<span class=\"_ _3\"></span>\u0142k\u0119 <span class=\"_ _3\"></span>DMC) <span class=\"_ _3\"></span>realizuje ko<span class=\"_ _3\"></span>ntrakt<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>d\u0142ugoterminow<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>budow\u0119 <span class=\"_ _3\"></span>kopal\u0144, <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kt\u00f3rych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>przychod\u00f3<span class=\"_ _4\"></span>w wykorzystuje  metod\u0119  opart\u0105  na  nak\u0142adach  spe\u0142niaj\u0105c\u0105  kryteria  dla  ujmowania  przychodu  w  kwocie,  kt\u00f3r\u0105  G<span class=\"_ _3\"></span>rupa  ma  praw<span class=\"_ _4\"></span>o zafakturowa\u0107. <span class=\"_ _3\"></span>Na <span class=\"_ _f\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _f\"></span>2023 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>\u0142<span class=\"_ _3\"></span>\u0105czna<span class=\"ff2\"> <span class=\"_ _f\"></span></span>kwota <span class=\"_ _f\"></span>ceny <span class=\"_ _f\"></span>transakcyjn<span class=\"_ _4\"></span>ej <span class=\"_ _f\"></span>przypisanej <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _0\"></span>wykonan<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>\u015bwiadcze\u0144, kt\u00f3re <span class=\"_ _1\"> </span>pozosta\u0142y <span class=\"_ _1\"> </span>niespe\u0142nione <span class=\"_ _1\"> </span>na <span class=\"_ _0\"> </span>ko<span class=\"_ _3\"></span>niec <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kresu <span class=\"_ _0\"></span>sprawozdawczego <span class=\"_ _1\"> </span>wynios\u0142a <span class=\"_ _1\"> </span>940 <span class=\"_ _1\"> </span>mln <span class=\"_ _1\"> </span>PLN, <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>czego <span class=\"_ _1\"> </span>kwota <span class=\"_ _1\"> </span>489 <span class=\"_ _1\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _1\"> </span>zostanie zrealizowana <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>roku <span class=\"_ _2\"> </span>2024, <span class=\"_ _1\"> </span>kwota <span class=\"_ _2\"> </span>335 <span class=\"_ _2\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _2\"> </span>zostanie <span class=\"_ _1\"> </span>zrealizo<span class=\"_ _3\"></span>wana <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>2025 <span class=\"_ _2\"> </span>r., <span class=\"_ _2\"> </span>a <span class=\"_ _2\"> </span>kwota <span class=\"_ _2\"> </span>116 <span class=\"_ _2\"> </span>mln <span class=\"_ _1\"> </span>PLN <span class=\"_ _2\"> </span>zostanie <span class=\"_ _2\"> </span>zrealizowana<span class=\"_ _4\"></span> w <span class=\"lse\">2026</span> <span class=\"ff3\">r. <span class=\"_ _19\"> </span>lub <span class=\"_ _10\"> </span>p\u00f3\u017aniej <span class=\"_ _10\"> </span>(w <span class=\"_ _10\"> </span>okresie <span class=\"_ _19\"> </span>po<span class=\"_ _3\"></span>r\u00f3wna<span class=\"_ _4\"></span>wczym  \u0142\u0105czna <span class=\"_ _10\"> </span>kwota  ceny <span class=\"_ _10\"> </span>transakcyjnej  przypisanej  do <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _19\"> </span>do<span class=\"_ _3\"></span>  wykonania </span>\u015bwiadcze\u0144, <span class=\"_ _f\"></span>kt\u00f3re <span class=\"_ _f\"></span>pozosta\u0142y <span class=\"_ _f\"></span>niespe\u0142nione <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>konie<span class=\"_ _3\"></span>c <span class=\"_ _f\"></span>okresu <span class=\"_ _f\"></span>sprawozdawczeg<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>wynios\u0142a<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span>899 <span class=\"_ _f\"></span>mln <span class=\"_ _0\"></span>PLN, <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>czego <span class=\"_ _f\"></span>kwota <span class=\"_ _f\"></span>559 <span class=\"_ _f\"></span>mln<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>PLN </span>zostanie <span class=\"_ _10\"> </span>zrealizowana<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>roku <span class=\"_ _10\"> </span>2023, <span class=\"_ _19\"> </span>kwot<span class=\"_ _3\"></span>a  149 <span class=\"_ _10\"> </span>mln <span class=\"_ _10\"> </span>PLN <span class=\"_ _11\"> </span>zostanie <span class=\"_ _10\"> </span>zrealizowana  w <span class=\"_ _10\"> </span>2024 <span class=\"_ _10\"> </span>r., <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>kwo<span class=\"_ _3\"></span>ta  191 <span class=\"_ _10\"> </span>mln <span class=\"_ _10\"> </span>PLN <span class=\"_ _11\"> </span>zostani<span class=\"_ _4\"></span>e zrealizowana w <span class=\"lse\">2025</span> <span class=\"_ _4\"></span><span class=\"ff3\">r. lub p\u00f3\u017aniej). W t<span class=\"_ _4\"></span>ych kontraktach <span class=\"_ _4\"></span>nie wyst\u0119<span class=\"_ _4\"></span>puje zmienny <span class=\"_ _4\"></span>element wyna<span class=\"_ _4\"></span>grodzenia.<span class=\"ff2\"> </span></span><div class=\"c w348 hff gs1a15\"><div class=\"t m0 x11 h8 y924 ff4 fs6 fc0 sc0 ls0 ws0\">Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w348 h1dc gs1a16\"><div class=\"t m0 x11 h8 y119d ff3 fs6 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _2\"> </span>odbiorc\u00f3w <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _2\"> </span>si\u0119  p<span class=\"_ _4\"></span>ocz\u0105tkow<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>w  <span class=\"ff2\">ceni<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>transakcyjnej <span class=\"_ _2\"> </span><span class=\"ff3\">(chyba, <span class=\"_ _2\"> </span>\u017ce <span class=\"_ _2\"> </span>nale\u017cno\u015b\u0107 <span class=\"_ _2\"> </span>zawiera <span class=\"_ _2\"> </span>istotny <span class=\"_ _2\"> </span>komponen<span class=\"_ _4\"></span>t </span></span></div><div class=\"t m0 x11 h8 y119e ff3 fs6 fc0 sc0 ls0 ws0\">finansowy p<span class=\"_ _4\"></span>odlegaj\u0105cy wydzi<span class=\"_ _4\"></span>eleniu, na<span class=\"_ _4\"></span> skutek czego nal<span class=\"_ _4\"></span>e\u017cno\u015b\u0107 je<span class=\"_ _4\"></span>st pocz\u0105tkowo ujm<span class=\"_ _4\"></span>owana w <span class=\"_ _4\"></span>warto\u015bc<span class=\"ff2\">i godziwej). </span></div><div class=\"t m0 x11 h8 y119f ff3 fs6 fc0 sc0 ls0 ws0\">Po pocz\u0105tkowym<span class=\"_ _4\"></span> uj\u0119ciu nale\u017cn<span class=\"_ _4\"></span>o\u015bci od odbi<span class=\"_ _4\"></span>orc\u00f3w wycenia <span class=\"_ _4\"></span>si\u0119<span class=\"ff2\"> </span>w nast\u0119pu<span class=\"_ _4\"></span>j\u0105cy spos\u00f3b<span class=\"ff2\">: </span></div><div class=\"t m0 x6b h53 y11a0 ff2 fs6 fc0 sc0 ls0 ws0\">-<span class=\"ffc\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">nale\u017cno\u015bci <span class=\"_ _1d\"> </span>nieprzekazywane <span class=\"_ _1d\"> </span>do <span class=\"_ _1d\"> </span>faktoringu <span class=\"_ _1d\"> </span>pe\u0142nego <span class=\"_ _1d\"> </span>i <span class=\"_ _22\"> </span>nieoparte <span class=\"_ _1d\"> </span>o <span class=\"_ _1d\"> </span>formu\u0142\u0119 <span class=\"_ _1d\"> </span>ce<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _1d\"> </span>M+*<span class=\"_ _3\"></span><span class=\"ff2\">: <span class=\"_ _22\"> </span>w <span class=\"_ _1d\"> </span> </span>wysoko\u015bci<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x5b h8 y11a1 ff2 fs6 fc0 sc0 ls0 ws0\">zamortyzowane<span class=\"_ _4\"></span>go <span class=\"_ _15\"> </span>kosztu <span class=\"_ _11\"> </span>z<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span><span class=\"ff3\">uwzgl\u0119dnieniem <span class=\"_ _11\"> </span>odpis\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>oczekiwane</span>j <span class=\"_ _15\"> </span>straty <span class=\"_ _15\"> </span>kredyt<span class=\"_ _4\"></span>owej <span class=\"_ _15\"> </span><span class=\"ff3\">(ECL). <span class=\"_ _11\"> </span>Nale\u017cno\u015bci </span></div><div class=\"t m0 x5b h8 y11a2 ff2 fs6 fc0 sc0 ls19 ws0\">od<span class=\"ls0\"> <span class=\"ff3\">odbiorc<span class=\"_ _4\"></span>\u00f3w z dat\u0105 z<span class=\"_ _4\"></span>apadalno\u015b<span class=\"_ _4\"></span>ci poni\u017cej 12<span class=\"_ _4\"></span> miesi\u0119cy <span class=\"_ _4\"></span>od dnia powstania nie p<span class=\"_ _4\"></span>odlegaj\u0105 dyskon<span class=\"_ _4\"></span>towa<span class=\"_ _4\"></span>niu.<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x6b h53 y11a3 ff2 fs6 fc0 sc0 ls0 ws0\">-<span class=\"ffc\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">nale\u017cno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _f\"></span>przekazywan<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>do <span class=\"_ _3\"></span>faktoringu <span class=\"_ _f\"></span>pe\u0142nego<span class=\"ff2\">: <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span></span>warto\u015bci <span class=\"_ _3\"></span>godziwej<span class=\"ff2\"> <span class=\"_ _f\"></span>przez <span class=\"_ _f\"></span>wynik <span class=\"_ _3\"></span>finansowy, <span class=\"_ _f\"></span></span>gdzie <span class=\"_ _f\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>godziwa </span></span></div><div class=\"t m0 x5b h8 y11a4 ff3 fs6 fc0 sc0 ls0 ws0\">ustalana jest w <span class=\"_ _4\"></span>wysoko\u015bci ich wa<span class=\"_ _4\"></span>rto\u015bci bila<span class=\"_ _4\"></span>nsowej pomni<span class=\"_ _4\"></span>ejszonej <span class=\"_ _4\"></span>o koszty wyna<span class=\"_ _4\"></span>grodzenia fakt<span class=\"_ _4\"></span>ora, na <span class=\"_ _4\"></span>kt\u00f3re sk\u0142adaj\u0105 si<span class=\"_ _4\"></span>\u0119 </div><div class=\"t m0 x5b h8 y11a5 ff3 fs6 fc0 sc0 ls0 ws0\">m.in. <span class=\"_ _3\"></span>koszty o<span class=\"_ _3\"></span>dsetk<span class=\"_ _4\"></span>owe <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>koszt <span class=\"_ _3\"></span>prz<span class=\"_ _4\"></span>ej\u0119cia <span class=\"_ _3\"></span>ryzyka.<span class=\"ff2\"> <span class=\"_ _3\"></span>Z</span>e <span class=\"_ _3\"></span>wzgl\u0119du <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>kr\u00f3tki te<span class=\"_ _3\"></span>rmin pomi\u0119dzy <span class=\"_ _3\"></span>przekaza<span class=\"_ _4\"></span>niem <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>faktora <span class=\"_ _3\"></span><span class=\"ff2\">a <span class=\"_ _3\"></span>jej </span></div><div class=\"t m0 x5b h8 y11a6 ff3 fs6 fc0 sc0 ls0 ws0\">zap\u0142at\u0105  <span class=\"ff2\">oraz  </span>ze  wzgl\u0119du  na  niskie  ryzyko  kredytow<span class=\"_ _4\"></span>e  kontrahenta  (faktora)  war<span class=\"_ _4\"></span>to\u015b\u0107  godziwa  tych  nale\u017cno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _10\"> </span><span class=\"ff2\">nie </span></div><div class=\"t m0 x5b h8 y11a7 ff3 fs6 fc0 sc0 ls0 ws0\">uwzgl\u0119dnia<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>wp\u0142ywu  tych <span class=\"_ _2\"> </span>czynnik\u00f3w.<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>Nale\u017cno\u015bci <span class=\"_ _12\"> </span>przekaz<span class=\"_ _4\"></span>ywane <span class=\"_ _2\"> </span>do<span class=\"_ _3\"></span><span class=\"ff2\"> </span>faktorin<span class=\"_ _4\"></span>gu <span class=\"_ _12\"> </span>pe\u0142nego <span class=\"_ _2\"> </span>s\u0105  wyzn<span class=\"_ _4\"></span>aczane <span class=\"_ _12\"> </span>do  ka<span class=\"_ _4\"></span>tegorii<span class=\"_ _4\"></span> </div><div class=\"t m0 x5b h8 y11a8 ff3 fs6 fc0 sc0 ls0 ws0\">aktyw\u00f3w  finansowych  wycenianych  w  warto<span class=\"_ _3\"></span>\u015bci  godziwej  przez  wynik  finansowy <span class=\"_ _10\"> </span>obowi\u0105zkow<span class=\"_ _4\"></span>o,  poniewa\u017c  zosta\u0142y </div><div class=\"t m0 x5b h8 y11a9 ff2 fs6 fc0 sc0 ls0 ws0\">zakwalifikowane do modelu biznesowego, w <span class=\"_ _3\"></span>ramach <span class=\"ff3\">kt\u00f3rego przep\u0142ywy s\u0105<span class=\"_ _3\"></span></span> <span class=\"ff3\">realiz<span class=\"_ _4\"></span>owane wy\u0142\u0105cznie w drodze <span class=\"_ _3\"></span>sprzeda\u017c<span class=\"_ _4\"></span>y </span></div><div class=\"t m0 x5b h8 y11aa ff3 fs6 fc0 sc0 ls0 ws0\">aktyw\u00f3w finans<span class=\"_ _4\"></span>owych.<span class=\"ff2\"> </span></div><div class=\"t m0 x6b h53 y11ab ff2 fs6 fc0 sc0 ls0 ws0\">-<span class=\"ffc\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">nale\u017cno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _2\"> </span>oparte <span class=\"_ _1\"> </span>o <span class=\"_ _2\"> </span>formu\u0142\u0119 <span class=\"_ _1\"> </span>cenow\u0105 <span class=\"_ _2\"> </span>M+<span class=\"ff2\">: <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span></span>warto\u015bci <span class=\"_ _2\"> </span>godziwej<span class=\"ff2\"> <span class=\"_ _1\"> </span>p</span>rzez <span class=\"_ _1\"> </span>wynik <span class=\"_ _2\"> </span>finansowy, <span class=\"_ _1\"> </span>gdzie <span class=\"_ _2\"> </span>warto\u015b\u0107 <span class=\"_ _1\"> </span>godziwa <span class=\"_ _2\"> </span><span class=\"ff2\">jest </span></span></span></div><div class=\"t m0 x5b h8 y11ac ff3 fs6 fc0 sc0 ls0 ws0\">ustalana <span class=\"_ _11\"> </span>jako <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _11\"> </span>nominalna <span class=\"_ _11\"> </span>(t<span class=\"_ _3\"></span>j. <span class=\"_ _11\"> </span>po <span class=\"_ _15\"> </span>cenie <span class=\"_ _15\"> </span>z <span class=\"_ _11\"> </span>faktury <span class=\"_ _15\"> </span>sprzeda\u017cy) <span class=\"_ _11\"> </span>skorygowana <span class=\"_ _11\"> </span>o <span class=\"_ _15\"> </span>wp\u0142yw <span class=\"_ _11\"> </span>ryzyka <span class=\"_ _15\"> </span>ryn<span class=\"_ _3\"></span><span class=\"ff2\">kowego </span></div><div class=\"t m0 x5b h8 y11ad ff2 fs6 fc0 sc0 ls0 ws0\">i kredytoweg<span class=\"_ _4\"></span>o. <span class=\"_ _1\"> </span>Korekta <span class=\"_ _0\"></span>z <span class=\"ff3\">tytu\u0142u <span class=\"_ _0\"> </span>ryzyka <span class=\"_ _1\"> </span>rynkowego <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>bliczan<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>jako <span class=\"_ _1\"> </span>r\u00f3\u017cnica <span class=\"_ _0\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>aktualn\u0105 <span class=\"_ _0\"></span>cen\u0105 <span class=\"_ _1\"> </span>ryn<span class=\"_ _3\"></span>kow\u0105 <span class=\"_ _0\"></span>dla </span></div><div class=\"t m0 x5b h8 y11ae ff3 fs6 fc0 sc0 ls0 ws0\">danego <span class=\"_ _3\"></span>okresu <span class=\"_ _3\"></span>kwotowania <span class=\"_ _3\"></span>z pr<span class=\"_ _3\"></span>zysz\u0142o\u015bci <span class=\"_ _3\"></span>(dla <span class=\"_ _3\"></span>okresu, w <span class=\"_ _3\"></span>kt\u00f3<span class=\"_ _3\"></span>rym <span class=\"_ _3\"></span>nast\u0105pi <span class=\"_ _3\"></span>ostateczn<span class=\"ff2\">e <span class=\"_ _3\"></span>ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>enie <span class=\"_ _3\"></span>ceny <span class=\"_ _3\"></span>rozliczenia) <span class=\"_ _3\"></span>a <span class=\"ff3\">cen\u0105,<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x5b h8 y11af ff3 fs6 fc0 sc0 ls0 ws0\">po jakiej nale\u017cno\u015b\u0107 zosta\u0142a uj\u0119ta w ksi\u0119gach rachunkowych (prze<span class=\"_ _4\"></span>mno\u017cona przez wolumen sprzed<span class=\"_ _4\"></span>a\u017cy). Korekta z tytu\u0142u </div><div class=\"t m0 x5b h8 y11b0 ff2 fs6 fc0 sc0 ls0 ws0\">ryzyka <span class=\"_ _0\"></span>kredytowego <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>obliczana <span class=\"_ _0\"></span>w <span class=\"ff3\">spos\u00f3b <span class=\"_ _1\"> </span>analogiczny <span class=\"_ _0\"></span>do <span class=\"_ _0\"> </span>kalkulacji <span class=\"_ _0\"></span>oc<span class=\"_ _3\"></span></span>zekiwan<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>straty <span class=\"_ _0\"> </span>kredytowej <span class=\"_ _0\"></span>dla <span class=\"ff3\">nale\u017cno\u015bci </span></div><div class=\"t m0 x5b h8 y11b1 ff2 fs6 fc0 sc0 ls0 ws0\">handlowych <span class=\"_ _f\"></span>wycenianych <span class=\"_ _f\"></span><span class=\"ls28\">wg<span class=\"_ _3\"></span></span> za<span class=\"_ _4\"></span>mortyzowan<span class=\"_ _4\"></span>ego <span class=\"_ _f\"></span>kosztu. <span class=\"_ _0\"></span><span class=\"ls45\">Na</span><span class=\"ff3\">le\u017cno\u015bci <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>part<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>formu\u0142\u0119 <span class=\"_ _f\"></span>cenow\u0105<span class=\"ff2\"> <span class=\"_ _0\"></span></span>M+ <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>wyznaczane <span class=\"_ _f\"></span>do </span></div><div class=\"t m0 x5b h8 yfd3 ff3 fs6 fc0 sc0 ls0 ws0\">kategorii <span class=\"_ _2\"> </span>aktyw\u00f3w <span class=\"_ _2\"> </span>finansowych<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>wycenianych <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _2\"> </span>g<span class=\"_ _3\"></span>odziwej <span class=\"_ _2\"> </span>przez <span class=\"_ _1\"> </span>wynik  fina<span class=\"_ _4\"></span>nsowy <span class=\"_ _2\"> </span>obowi\u0105zkow<span class=\"_ _4\"></span>o, <span class=\"_ _2\"> </span>poniewa\u017c </div><div class=\"t m0 x5b h8 y11b2 ff3 fs6 fc0 sc0 ls0 ws0\">nale\u017cno\u015bci <span class=\"_ _2\"> </span>te  nie  z<span class=\"_ _4\"></span>daj\u0105 <span class=\"_ _12\"> </span>testu <span class=\"_ _12\"> </span>SPPI <span class=\"_ _2\"> </span>(tj.<span class=\"_ _3\"></span><span class=\"ff2\">  </span>t<span class=\"_ _4\"></span>estu  um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wnych <span class=\"_ _2\"> </span>przep\u0142yw\u00f3w  pi<span class=\"_ _4\"></span>eni\u0119\u017cnych<span class=\"_ _4\"></span>)  z<span class=\"_ _4\"></span>e  wzgl\u0119<span class=\"_ _4\"></span>du <span class=\"_ _2\"> </span>wyst\u0119puj\u0105cy  w <span class=\"_ _2\"> </span>nich </div><div class=\"t m0 x5b h8 y11b3 ff3 fs6 fc0 sc0 ls0 ws0\">element zmiany c<span class=\"_ _4\"></span>eny po dniu <span class=\"_ _4\"></span>pocz\u0105<span class=\"_ _4\"></span>tkowego uj\u0119cia <span class=\"_ _4\"></span>nale\u017cno\u015bci.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y11b4 ff3 fs6 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci <span class=\"_ _3\"></span>wyceniane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>godziwej <span class=\"_ _3\"></span>mog\u0105 <span class=\"_ _3\"></span>podlega\u0107 wycenie <span class=\"_ _3\"></span>zar\u00f3wno <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ytu\u0142u<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>stosowanej <span class=\"_ _3\"></span>formu\u0142y <span class=\"_ _3\"></span>cenowej M<span class=\"_ _3\"></span>+ <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>z </div><div class=\"t m0 x11 h8 y11b5 ff3 fs6 fc0 sc0 ls0 ws0\">tytu\u0142u <span class=\"_ _3\"></span>przekazania <span class=\"_ _3\"></span>do f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>oringu. <span class=\"_ _3\"></span>Wycen <span class=\"_ _3\"></span>tych <span class=\"_ _3\"></span>dokonuj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>niezale\u017cnie od <span class=\"_ _3\"></span>siebie. <span class=\"_ _3\"></span>Skutek <span class=\"_ _3\"></span>obydwu <span class=\"_ _3\"></span>wycen <span class=\"_ _3\"></span>ujmuje <span class=\"_ _3\"></span>si\u0119 w<span class=\"_ _f\"></span><span class=\"ff2\"> wyniku </span></div><div class=\"t m0 x11 h8 ycf3 ff3 fs6 fc0 sc0 ls0 ws0\">finansowym w poz<span class=\"_ _4\"></span>osta\u0142ych pr<span class=\"_ _4\"></span>zychodach<span class=\"_ _4\"></span>/ (kosztach) <span class=\"_ _4\"></span>operacyjnych<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h5 y10a ff2 fs3 fc0 sc0 ls30 ws0\">* <span class=\"ff5 ls0\">formu\u0142<span class=\"_ _3\"></span>a cenowa <span class=\"_ _3\"></span>M+<span class=\"ff2\"> <span class=\"ff3\">oznacza, <span class=\"_ _3\"></span>\u017ce<span class=\"ff6\"> </span></span></span>dla <span class=\"_ _3\"></span>poszczeg\u00f3<span class=\"_ _3\"></span>lnych transakcji <span class=\"_ _3\"></span>sprzeda\u017cy prod<span class=\"_ _3\"></span>ukt\u00f3w<span class=\"_ _3\"></span> miedzi i <span class=\"_ _3\"></span>srebra ostate<span class=\"_ _3\"></span>czna cena sprz<span class=\"_ _3\"></span>eda\u017cy jest u<span class=\"_ _3\"></span>stalana po <span class=\"_ _3\"></span>dniu<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h4a y2d ff5 fs3 fc0 sc0 ls0 ws0\">uj\u0119cia <span class=\"_ _1\"> </span>sprzed<span class=\"_ _3\"></span>a\u017cy, <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>op<span class=\"_ _3\"></span>arciu <span class=\"_ _0\"> </span>n<span class=\"_ _3\"></span>p. <span class=\"_ _0\"> </span>o <span class=\"_ _1\"> </span>\u015bredni\u0105<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>notow<span class=\"_ _3\"></span>a\u0144 <span class=\"_ _0\"> </span>gie\u0142do<span class=\"_ _3\"></span>wych <span class=\"_ _0\"> </span>da<span class=\"_ _3\"></span>nego <span class=\"_ _0\"> </span>metal<span class=\"_ _3\"></span>u <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>miesi<span class=\"_ _3\"></span>\u0105ca <span class=\"_ _0\"> </span>sprze<span class=\"_ _3\"></span>da\u017cy <span class=\"_ _0\"> </span>lu<span class=\"_ _3\"></span>b <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>miesi\u0105ca <span class=\"_ _1\"> </span>nast<span class=\"_ _3\"></span>\u0119puj\u0105ceg<span class=\"_ _0\"> </span>o <span class=\"_ _0\"> </span>p<span class=\"_ _3\"></span>o <span class=\"_ _0\"> </span>mie<span class=\"_ _3\"></span>si\u0105cu </div><div class=\"t m0 x11 h92 yc9 ff5 fs3 fc0 sc0 ls0 ws0\">sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff6 fs6\">. </span></div></div>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Zobowi\u0105zania w<span class=\"_ _4\"></span>obec dostawc\u00f3w <span class=\"ff2\">i podobne </span>ujmuje si\u0119 pocz\u0105<span class=\"_ _4\"></span>tkow<span class=\"_ _4\"></span>o w warto\u015bci godziwej pomni<span class=\"_ _4\"></span>ejszonej o koszty transa<span class=\"_ _4\"></span>kcyjne<span class=\"ff2\"> </span>i <span class=\"ff3\">wycenia si\u0119 na <span class=\"_ _4\"></span>dzie\u0144 ko\u0144cz\u0105<span class=\"_ _4\"></span>cy okr<span class=\"_ _4\"></span>es sprawozdawcz<span class=\"_ _4\"></span>y w<span class=\"ff2\"> </span>warto\u015bci zam<span class=\"_ _4\"></span>or<span class=\"ff2\">tyzowaneg<span class=\"_ _4\"></span>o kosztu. </span></span>Naliczone <span class=\"_ _d\"> </span>odsetki <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>tytu\u0142u <span class=\"_ _13\"> </span>dokonania<span class=\"_ _4\"></span> <span class=\"_ _13\"> </span>sp\u0142aty <span class=\"_ _13\"> </span>zobowi\u0105za<span class=\"_ _4\"></span>\u0144 <span class=\"_ _d\"> </span>w <span class=\"_ _13\"> </span>te<span class=\"_ _3\"></span>rmini<span class=\"_ _4\"></span>e <span class=\"_ _13\"> </span>p\u00f3\u017aniejszym, <span class=\"_ _d\"> </span>w <span class=\"_ _13\"> </span>szczeg\u00f3lno\u015bci <span class=\"_ _d\"> </span>przekazanych do<span class=\"ls0\"> <span class=\"ff3\">faktoringu d\u0142u\u017cn<span class=\"_ _4\"></span>ego, ujm<span class=\"_ _4\"></span>owane s\u0105 w <span class=\"_ _4\"></span>wyniku okresu <span class=\"_ _4\"></span>w<span class=\"ff2\"> pozycji koszt<span class=\"_ _4\"></span>y finansow<span class=\"_ _4\"></span>e. </span></span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Zobowi\u0105zania <span class=\"_ _11\"> </span>wobec <span class=\"_ _15\"> </span>dostawc\u00f3w <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>podobne <span class=\"_ _15\"> </span>prezentowan<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>w <span class=\"_ _11\"> </span>sprawozdaniu <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>sytuacji <span class=\"_ _11\"> </span>finansowej <span class=\"_ _15\"> </span>zawieraj\u0105 <span class=\"_ _11\"> </span>r\u00f3wnie\u017c zobowi\u0105zania ha<span class=\"_ _4\"></span>ndlowe przekaz<span class=\"_ _6\"></span>ane do faktoringu d\u0142u\u017cneg<span class=\"_ _4\"></span>o, kt\u00f3re mieszcz\u0105 <span class=\"_ _4\"></span>si\u0119 w ka<span class=\"_ _4\"></span>tegorii \u201epod<span class=\"_ _4\"></span>obne\u201d. <span class=\"ff2\"> </span>Ponadto <span class=\"_ _12\"> </span>pozycja <span class=\"_ _2\"> </span>\u201ezobowi\u0105zania <span class=\"_ _2\"> </span>podo<span class=\"_ _3\"></span>bne\u201d<span class=\"_ _4\"></span>  obe<span class=\"_ _4\"></span>jmuje  tak\u017c<span class=\"_ _4\"></span>e  zob<span class=\"_ _4\"></span>owi\u0105zania <span class=\"_ _2\"> </span>handlowe  wewn\u0105<span class=\"_ _4\"></span>trzgrupowe <span class=\"_ _2\"> </span>przekazane <span class=\"_ _2\"> </span>przez<span class=\"_ _3\"></span> d\u0142u\u017cnika <span class=\"_ _14\"> </span>do <span class=\"_ _c\"> </span>faktora, <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>odniesieniu <span class=\"_ _c\"> </span>do <span class=\"_ _14\"> </span>kt\u00f3rych <span class=\"_ _c\"> </span>wierzyciel <span class=\"_ _14\"> </span>otrzyma\u0142 <span class=\"_ _14\"> </span>p\u0142atno\u015b\u0107 <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _14\"> </span>faktora. <span class=\"_ _14\"> </span>W<span class=\"_ _3\"></span><span class=\"ff2\"> momencie <span class=\"_ _14\"> </span>przekazania </span>zobowi\u0105zania <span class=\"_ _11\"> </span>do <span class=\"_ _15\"> </span>fakt<span class=\"_ _4\"></span>oringu <span class=\"_ _15\"> </span>d\u0142<span class=\"_ _4\"></span>u\u017cnego <span class=\"_ _11\"> </span>Jednostka <span class=\"_ _11\"> </span>Dominuj\u0105ca <span class=\"_ _11\"> </span>ujmuje <span class=\"_ _15\"> </span>zobowi\u0105zanie <span class=\"_ _11\"> </span>wobec <span class=\"_ _11\"> </span>fak<span class=\"_ _3\"></span>tora, <span class=\"_ _11\"> </span>kt\u00f3ry <span class=\"_ _15\"> </span> <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>zwi\u0105zku z <span class=\"ff3\">dokonaniem <span class=\"_ _1f\"> </span>subrogacji <span class=\"_ _1f\"> </span>ustawow<span class=\"_ _4\"></span>ej <span class=\"_ _1f\"> </span>wierzytelno\u015bci <span class=\"_ _1d\"> </span>z <span class=\"_ _1f\"> </span>prawnego <span class=\"_ _1f\"> </span>punktu <span class=\"_ _1f\"> </span>widzenia <span class=\"_ _1f\"> </span>przejmuje <span class=\"_ _1f\"> </span>prawa <span class=\"_ _1f\"> </span>i <span class=\"_ _1d\"> </span>obowi\u0105zki </span>charakterystycz<span class=\"_ _4\"></span>ne dla wierzyt<span class=\"_ _4\"></span>elno\u015bci handl<span class=\"_ _4\"></span>owych.<span class=\"ff2\"> </span>Faktoring  d\u0142u\u017cny  nie  jest  bezp<span class=\"_ _4\"></span>o\u015brednio  uregul<span class=\"_ _4\"></span>owany  w  MSSF  i  w  zwi\u0105zku  z  niejedno<span class=\"_ _3\"></span><span class=\"ff2\">znaczn<span class=\"_ _4\"></span>ym  charakterem  transakcji<span class=\"_ _4\"></span> </span>niezb\u0119dne <span class=\"_ _3\"></span>by\u0142o <span class=\"_ _f\"></span>dokonanie <span class=\"_ _f\"></span>przez <span class=\"_ _3\"></span>Jednostk\u0119 <span class=\"_ _f\"></span>Dominuj\u0105c\u0105 <span class=\"_ _f\"></span>istotnego <span class=\"_ _3\"></span>os\u0105du <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>zakresie <span class=\"_ _f\"></span>prezentacji <span class=\"_ _3\"></span>sald <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>ddany<span class=\"_ _4\"></span>ch do faktoringu <span class=\"_ _4\"></span>w sprawozdaniu z<span class=\"_ _4\"></span> sytuacji finans<span class=\"_ _4\"></span>owej oraz prezen<span class=\"_ _4\"></span>tacji tra<span class=\"_ _4\"></span>nsakcji w s<span class=\"ff3\">prawozdan<span class=\"_ _4\"></span>iu z pr<span class=\"_ _4\"></span>zep\u0142yw\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych. <span class=\"ff2\"> </span></span>W <span class=\"_ _0\"></span>ocenie <span class=\"_ _1\"> </span>Jednostki <span class=\"_ _0\"></span>Dominuj\u0105cej<span class=\"_ _4\"></span>, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>ustalenie<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ww. <span class=\"_ _0\"> </span>prezentacji <span class=\"_ _0\"></span>salda <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"> </span>handlowych <span class=\"_ _0\"></span>przekazanych <span class=\"_ _0\"></span>do <span class=\"_ _0\"> </span>f<span class=\"_ _3\"></span>ak<span class=\"_ _4\"></span>toringu d\u0142u\u017cnego <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>\u201eZobowi\u0105zania <span class=\"_ _2\"> </span>wobec <span class=\"_ _2\"> </span>dostawc\u00f3w <span class=\"_ _2\"> </span>i  p<span class=\"_ _4\"></span>odobne\u201d <span class=\"_ _2\"> </span> <span class=\"_ _2\"> </span>(przypisania <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>kategorii <span class=\"_ _2\"> </span>\u201epodobne\u201d) <span class=\"_ _2\"> </span>razem <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>pozosta\u0142ymi zobowi\u0105zaniami<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">handlowymi, <span class=\"_ _4\"></span>a nie jako z<span class=\"_ _4\"></span>obowi\u0105zania <span class=\"_ _4\"></span>z tytu\u0142u zad\u0142u\u017cenia,<span class=\"_ _4\"></span>  kluczowy <span class=\"_ _4\"></span>wp\u0142yw mia\u0142<span class=\"_ _4\"></span>y poni\u017csze a<span class=\"_ _4\"></span>spekty:<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">z <span class=\"_ _3\"></span>prawnego <span class=\"_ _3\"></span>punktu <span class=\"_ _3\"></span>widzen<span class=\"_ _4\"></span>ia <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>momencie obj\u0119cia <span class=\"_ _3\"></span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>faktoringiem d\u0142u\u017cnym <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>drodze subrogacji <span class=\"_ _3\"></span>nast\u0119puj<span class=\"_ _4\"></span>e </span></span>przeniesienie <span class=\"_ _2\"> </span>praw  i <span class=\"_ _2\"> </span>obo<span class=\"_ _3\"></span>wi\u0105zk\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _12\"> </span>wynikaj\u0105cych <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>zobowi\u0105za\u0144,  a <span class=\"_ _2\"> </span>nie  ich <span class=\"_ _2\"> </span>wyg<span class=\"_ _3\"></span>a\u015bni\u0119cie <span class=\"_ _2\"> </span>i  ustanowieni<span class=\"_ _4\"></span>e  nowy<span class=\"_ _4\"></span>ch  pr<span class=\"_ _4\"></span>aw i <span class=\"ff3\">obowi\u0105zk\u00f3w w<span class=\"_ _4\"></span>obec faktora,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">nie<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>ustanawiane <span class=\"_ _0\"></span>dodatkow<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>gwarancje <span class=\"_ _0\"></span>zwi\u0105zane <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>ma <span class=\"_ _0\"></span>miejsca <span class=\"_ _0\"></span>zmiana <span class=\"_ _0\"></span>warunk\u00f3w </span></span>handlowych d<span class=\"_ _4\"></span>otycz\u0105cych ni<span class=\"_ _4\"></span>ewywi\u0105z<span class=\"_ _4\"></span>ania si\u0119 z wa<span class=\"_ _4\"></span>runk\u00f3w umow<span class=\"_ _4\"></span>y i a<span class=\"ff2\">nulowania um<span class=\"_ _4\"></span>owy, </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ce<span class=\"_ _3\"></span>lem <span class=\"_ _c\"> </span>programu <span class=\"_ _d\"> </span>jest <span class=\"_ _d\"> </span>nie<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>tylko <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>prawa<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>p\u0142ynno\u015bci <span class=\"_ _d\"> </span>Jednostki <span class=\"_ _c\"> </span>Do<span class=\"_ _3\"></span>minuj\u0105c<span class=\"_ _4\"></span>ej, <span class=\"_ _d\"> </span>ale <span class=\"_ _d\"> </span>r\u00f3wnie\u017c <span class=\"_ _d\"> </span>wsparcie <span class=\"_ _d\"> </span>dostawc\u00f3w </span></span>w <span class=\"ff3\">pozyskaniu k<span class=\"_ _4\"></span>orzystniejsz<span class=\"_ _4\"></span>ego finansowania,<span class=\"_ _4\"></span> w celu bud<span class=\"_ _4\"></span>owania d\u0142ug<span class=\"_ _4\"></span>otrwa\u0142ych r<span class=\"_ _4\"></span>elacji biznes<span class=\"_ _4\"></span>owych,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>one <span class=\"_ _0\"></span>terminy <span class=\"_ _0\"></span>p\u0142atno\u015bci, <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>wzorzec <span class=\"_ _0\"></span>p\u0142atno\u015bci <span class=\"_ _0\"></span>(w <span class=\"_ _0\"></span>tym <span class=\"_ _0\"></span>dotycz\u0105cy <span class=\"_ _0\"></span>odsetek <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dyskonta) <span class=\"_ _f\"></span>nie <span class=\"_ _1\"> </span>ulegaj\u0105 <span class=\"_ _f\"></span>zmianie </span></span>w <span class=\"ff3\">stosunku do zobowi\u0105za\u0144 hand<span class=\"_ _4\"></span>lowych wobec danego dostawcy,<span class=\"_ _4\"></span> kt\u00f3re nie <span class=\"_ _3\"></span>s\u0105 obj\u0119te faktorin<span class=\"_ _4\"></span>giem d\u0142u\u017cnym. W zwi\u0105zku </span>z <span class=\"ff3\">powy\u017cszym, ja<span class=\"_ _4\"></span>k r\u00f3wnie\u017c uwzgl<span class=\"_ _4\"></span>\u0119dniaj\u0105c ustal<span class=\"_ _4\"></span>one oprocen<span class=\"_ _4\"></span>towani<span class=\"_ _4\"></span>e i dyskonto oraz termin wyd<span class=\"_ _4\"></span>\u0142u\u017conej sp\u0142aty, <span class=\"_ _4\"></span>przep\u0142ywy </span>pieni\u0119\u017cne zwi\u0105za<span class=\"_ _4\"></span>ne z zobowi\u0105z<span class=\"_ _4\"></span>aniem pr<span class=\"_ _4\"></span>zekazanym do <span class=\"_ _4\"></span>faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego nie <span class=\"_ _4\"></span>zmieni\u0105 si\u0119 o wi<span class=\"_ _4\"></span>\u0119cej ni\u017c <span class=\"_ _4\"></span>10%,<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ko<span class=\"_ _3\"></span>szty <span class=\"_ _19\"> </span>zwi\u0105zane <span class=\"_ _11\"> </span>z <span class=\"_ _10\"> </span>fakto<span class=\"_ _3\"></span>ringie<span class=\"_ _4\"></span>m <span class=\"_ _10\"> </span>d\u0142u\u017cnym <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _11\"> </span>ponoszone <span class=\"_ _11\"> </span>zar\u00f3wno <span class=\"_ _10\"> </span>przez <span class=\"_ _10\"> </span>Jednostk\u0119 <span class=\"_ _11\"> </span>Dominu<span class=\"_ _4\"></span>j\u0105c\u0105 <span class=\"_ _10\"> </span>jak <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>dostawc\u00f3w. </span></span>Jedn<span class=\"ff3\">ostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _f\"></span>ponosi <span class=\"_ _0\"></span>koszt <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>dse<span class=\"_ _4\"></span>tkowy <span class=\"_ _0\"></span>wynikaj\u0105cy <span class=\"_ _f\"></span>ze <span class=\"_ _0\"> </span>sp\u0142<span class=\"_ _3\"></span>aty <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wyd\u0142u\u017conym <span class=\"_ _0\"></span>terminie, <span class=\"_ _0\"></span>podczas </span>gdy <span class=\"_ _11\"> </span>dostawcy <span class=\"_ _11\"> </span>ponosz\u0105 <span class=\"_ _11\"> </span>koszt <span class=\"_ _11\"> </span>dyskonta <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>zwi\u0105zku <span class=\"_ _10\"> </span>z <span class=\"_ _15\"> </span>wcze\u015bniejszym <span class=\"_ _11\"> </span>(tj. <span class=\"_ _11\"> </span>przed <span class=\"_ _11\"> </span>up\u0142ywem <span class=\"_ _11\"> </span>terminu <span class=\"_ _11\"> </span>podstawoweg<span class=\"_ _4\"></span>o wynosz\u0105cego s<span class=\"_ _4\"></span>tandardowo 60<span class=\"_ _4\"></span> dni) otrzyma<span class=\"_ _4\"></span>niem p\u0142a<span class=\"_ _4\"></span>tno\u015bci od faktora,<span class=\"_ _4\"></span> <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _0\"></span>wraz <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>oszczeg<span class=\"_ _4\"></span>\u00f3lnymi <span class=\"_ _0\"></span>dostawcami <span class=\"_ _0\"></span>na <span class=\"_ _0\"> </span>mocy<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>zawartych <span class=\"_ _0\"></span>porozumie\u0144 <span class=\"_ _0\"></span>ustala, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _1\"> </span>konkretnie<span class=\"_ _4\"></span> </span></span>faktury b\u0119d\u0105 pr<span class=\"_ _4\"></span>zekazywane d<span class=\"_ _4\"></span>o faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego i <span class=\"_ _4\"></span>jaki b\u0119dzie t<span class=\"_ _4\"></span>ermin wcze\u015bni<span class=\"_ _4\"></span>ejszej sp<span class=\"_ _4\"></span>\u0142aty dostawcy pr<span class=\"_ _4\"></span>zez faktora.<span class=\"ff2\"> </span>Ponadto,  Jedno<span class=\"ff3\">stka  D<span class=\"_ _4\"></span>ominuj\u0105c<span class=\"_ _4\"></span>a  zidentyfik<span class=\"_ _4\"></span>owa\u0142a  charakter<span class=\"_ _4\"></span>ystyki,<span class=\"_ _4\"></span>  kt\u00f3re  wskazuj\u0105  na  char<span class=\"_ _4\"></span>akter<span class=\"_ _4\"></span>  faktoringu  d\u0142u\u017cne<span class=\"_ _4\"></span>go  jako </span>zobowi\u0105zania <span class=\"_ _0\"></span>z<span class=\"ff2\"> </span>tytu\u0142u <span class=\"_ _0\"></span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>(zobowi\u0105zanie <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _0\"> </span>kredytu <span class=\"_ _1\"> </span>udzielonego <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>faktora), <span class=\"_ _0\"></span>jednak\u017ce <span class=\"_ _0\"></span>zosta\u0142y <span class=\"_ _0\"></span>ocenione przez <span class=\"_ _10\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostk\u0119 <span class=\"_ _10\"> </span>Dominuj\u0105c\u0105 <span class=\"_ _11\"> </span>za <span class=\"_ _10\"> </span>niewystarczaj\u0105ce, <span class=\"_ _10\"> </span>aby <span class=\"_ _11\"> </span>uzna\u0107, <span class=\"_ _10\"> </span>\u017ce <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>momencie <span class=\"_ _11\"> </span>przekazania <span class=\"_ _19\"> </span>zobowi\u0105zania <span class=\"_ _11\"> </span>handloweg<span class=\"_ _4\"></span>o do<span class=\"ls0\"> <span class=\"ff3\">faktoringu <span class=\"_ _f\"></span>d\u0142u\u017cnego <span class=\"_ _f\"></span>nast\u0119puje <span class=\"_ _f\"></span>ca\u0142<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>owita <span class=\"_ _f\"></span>zmiana <span class=\"_ _0\"></span>charakt<span class=\"_ _4\"></span>eru <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>handlowego <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>d\u0142u\u017cny, <span class=\"_ _f\"></span>co <span class=\"_ _0\"></span>warunkowa\u0142ob<span class=\"_ _4\"></span>y </span></span>prezentacj\u0119  w  Spraw<span class=\"_ _4\"></span>ozdaniu  z<span class=\"_ _4\"></span>  sytuacji  finan<span class=\"_ _4\"></span>sowej  jako  z<span class=\"_ _4\"></span>obowi\u0105z<span class=\"_ _4\"></span>anie<span class=\"ff2\">  </span>z  tytu\u0142u  finansowania<span class=\"_ _4\"></span>  d\u0142u\u017cneg<span class=\"_ _4\"></span>o  oraz  prezentacj<span class=\"_ _4\"></span>\u0119 w <span class=\"ff3\">Sprawozdaniu z<span class=\"_ _4\"></span> przep\u0142yw<span class=\"_ _4\"></span>\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych w dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci finans<span class=\"_ _4\"></span>owej:<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>orem jest bank i <span class=\"_ _4\"></span>w momenci<span class=\"_ _4\"></span>e dokonania subr<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>gacji <span class=\"_ _4\"></span>przez faktora zm<span class=\"_ _4\"></span>ienia si\u0119 str<span class=\"_ _4\"></span>ona, kt\u00f3ra jes<span class=\"_ _4\"></span>t wierzyciel<span class=\"_ _4\"></span>em,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">w <span class=\"_ _2\"> </span>celu <span class=\"_ _2\"> </span>pozyskania <span class=\"_ _2\"> </span>korzystniejszych <span class=\"_ _1\"> </span>warunk\u00f3w <span class=\"_ _1\"> </span>umowa <span class=\"_ _2\"> </span>faktoringowa <span class=\"_ _1\"> </span>by\u0142a <span class=\"_ _2\"> </span>negocjowana <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>faktorem <span class=\"_ _2\"> </span>przez <span class=\"_ _1\"> </span>Jednostk\u0119 </span></span>Dominuj\u0105c\u0105, a<span class=\"_ _4\"></span> nie bezpo\u015bredni<span class=\"_ _4\"></span>o przez <span class=\"_ _4\"></span>dostawc\u00f3w, <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">t<span class=\"_ _3\"></span>ermin <span class=\"_ _f\"></span>faktycznej <span class=\"_ _f\"></span>sp\u0142aty <span class=\"_ _0\"></span>zobowi\u0105z<span class=\"_ _4\"></span>a\u0144 <span class=\"_ _f\"></span>wobe<span class=\"_ _3\"></span>c <span class=\"_ _f\"></span>dostawc\u00f3w <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _f\"></span>jest <span class=\"_ _0\"></span>d\u0142u\u017cszy <span class=\"_ _f\"></span>(i <span class=\"_ _0\"></span>wy<span class=\"_ _3\"></span><span class=\"ff2\">nosi <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>180 </span></span></span>dni) <span class=\"_ _11\"> </span>od <span class=\"_ _11\"> </span>terminu <span class=\"_ _11\"> </span>sp\u0142aty <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _10\"> </span>wo<span class=\"_ _3\"></span>bec <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>osta\u0142ych <span class=\"_ _10\"> </span>dostawc\u00f3w, <span class=\"_ _11\"> </span>kt\u00f3rych <span class=\"_ _11\"> </span>zobowi\u0105zania <span class=\"_ _10\"> </span>nie <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _11\"> </span>oddawane <span class=\"_ _11\"> </span>do faktoringu (i s<span class=\"_ _4\"></span>tandardowo t<span class=\"_ _4\"></span>ermin ten wyn<span class=\"_ _4\"></span>osi 60 dni),<span class=\"_ _4\"></span>  \u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">g<span class=\"_ _3\"></span>\u0142\u00f3wn<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>koszty <span class=\"_ _1\"> </span>faktoringu <span class=\"_ _1\"> </span>d\u0142u\u017cnego <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>ponoszone <span class=\"_ _1\"> </span>przez <span class=\"_ _2\"> </span>Jednos<span class=\"_ _4\"></span>tk\u0119 <span class=\"_ _1\"> </span>Dominuj\u0105c\u0105, <span class=\"_ _1\"> </span>a <span class=\"_ _2\"> </span>obci\u0105\u017cenie<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _1\"> </span></span>dostawc\u00f3w <span class=\"_ _1\"> </span>wyst\u0119puje </span></span>wy\u0142\u0105cznie <span class=\"_ _3\"></span>w<span class=\"ff2\"> </span>przypadku <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>przez <span class=\"_ _f\"></span>dostawc\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>terminie <span class=\"_ _f\"></span>skr\u00f3conym <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>terminu <span class=\"_ _3\"></span>p\u0142atno\u015bci wynikaj\u0105cego z um<span class=\"_ _4\"></span>owy handlowej, kt\u00f3ry standar<span class=\"_ _4\"></span>dowo wynosi 60 dn<span class=\"_ _4\"></span>i od dnia otrzymania faktury p<span class=\"_ _4\"></span>rzez Sp\u00f3\u0142k\u0119 (upust z<span class=\"_ _4\"></span>a zap\u0142at\u0119 przed termin<span class=\"_ _4\"></span>em 60 <span class=\"_ _4\"></span>dni lub innym,<span class=\"_ _4\"></span> wynikaj\u0105cym z <span class=\"_ _4\"></span>umowy <span class=\"_ _4\"></span>handlowej).<span class=\"ff2\"> </span>W  ramach <span class=\"_ _10\"> </span>analizy  zapis\u00f3w <span class=\"_ _19\"> </span>M<span class=\"_ _3\"></span>SSF  w <span class=\"_ _10\"> </span>kontek\u015bcie  prezentacji  salda  zobowi\u0105za\u0144  handlowych <span class=\"_ _10\"> </span>przekaza<span class=\"_ _4\"></span>nych  do <span class=\"_ _10\"> </span>faktoringu d\u0142u\u017cnego, <span class=\"_ _f\"></span>Jednostka <span class=\"_ _0\"></span>Dominu<span class=\"_ _4\"></span>j\u0105ca <span class=\"_ _f\"></span>przeanalizowa\u0142a <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>opublikowane <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>grudniu <span class=\"_ _0\"></span>2020 <span class=\"_ _0\"></span><span class=\"ff2\">r. <span class=\"_ _0\"></span>przez <span class=\"_ _f\"></span>Komitet <span class=\"_ _f\"></span>ds. <span class=\"_ _0\"></span>Interpretacji </span>Standard\u00f3w (Komi<span class=\"_ _4\"></span>tet) stanowisk<span class=\"_ _4\"></span>o w sprawie prezenta<span class=\"_ _4\"></span>cji transakc<span class=\"_ _4\"></span>ji faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego w spr<span class=\"_ _4\"></span>awozdaniu z <span class=\"_ _4\"></span>sytuacji finansowej<span class=\"_ _4\"></span> oraz <span class=\"_ _15\"> </span>sprawozdaniu<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>pieni\u0119\u017cnych<span class=\"_ _4\"></span>. <span class=\"_ _15\"> </span>Aspekty<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>wskazane <span class=\"_ _11\"> </span>przez <span class=\"_ _15\"> </span>Komitet <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>stanowisku <span class=\"_ _15\"> </span>jak <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>podsu<span class=\"ff2\">mowanie </span>kluczowych <span class=\"_ _f\"></span>wymog\u00f3w <span class=\"_ _f\"></span>zwi\u0105zanych <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>analizowanym <span class=\"_ _f\"></span>zagadnieniem, <span class=\"_ _3\"></span>zdaniem <span class=\"_ _f\"></span>Je<span class=\"_ _3\"></span>dnostki <span class=\"_ _f\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wp\u0142yn\u0119\u0142y <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>wnioski z <span class=\"ff3\">oceny <span class=\"_ _17\"> </span>przeprowadzone<span class=\"_ _4\"></span>j <span class=\"_ _17\"> </span>przez <span class=\"_ _17\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostk\u0119 <span class=\"_ _17\"> </span>Dominuj\u0105c\u0105. <span class=\"_ _17\"> </span>Komitet, <span class=\"_ _17\"> </span>rekomenduj\u0105c <span class=\"_ _17\"> </span>w\u0142a\u015bciw\u0105<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>prezentacj\u0119<span class=\"_ _3c\"> </span></span>zobowi\u0105za\u0144<span class=\"_ _3c\"> </span>podlegaj\u0105cych <span class=\"_ _1\"> </span>fakt<span class=\"_ _4\"></span>oringowi <span class=\"_ _1\"> </span>d\u0142u\u017cnemu <span class=\"_ _1\"> </span>wskaza\u0142 <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>te <span class=\"_ _2\"> </span>same <span class=\"_ _1\"> </span>kwestie, <span class=\"_ _1\"> </span>kt\u00f3re <span class=\"_ _1\"> </span>zosta\u0142y <span class=\"_ _1\"> </span>przeanalizowane <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>ujawnione <span class=\"_ _1\"> </span>Jednostk\u0119 Dominuj\u0105c\u0105  powy\u017cej,  w <span class=\"_ _10\"> </span>ramach  wa\u017cnych  os\u0105d\u00f3w. <span class=\"_ _10\"> </span>W  szczeg\u00f3lno\u015bci,  w <span class=\"_ _10\"> </span>kontek\u015bcie  obszar\u00f3w  analizy <span class=\"_ _19\"> </span>wskazanych  przez Komitet, Jedn<span class=\"_ _4\"></span>ostka Dominuj\u0105<span class=\"_ _4\"></span>ca potwierdza,<span class=\"_ _4\"></span> \u017ce:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">przekazanie <span class=\"_ _f\"></span>zo<span class=\"_ _3\"></span><span class=\"ff3\">bowi\u0105z<span class=\"_ _4\"></span>a\u0144 <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>oringu <span class=\"_ _f\"></span>d\u0142u\u017cnego <span class=\"_ _f\"></span>nie <span class=\"_ _0\"></span>wymaga\u0142<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>ustanowienia <span class=\"_ _f\"></span>\u017cadnych <span class=\"_ _f\"></span>dodatkowych <span class=\"_ _f\"></span>zabezpiecze\u0144 <span class=\"_ _f\"></span>na </span></span></span>rzecz <span class=\"_ _3\"></span>faktora-<span class=\"ff3\">banku, <span class=\"_ _3\"></span>ani <span class=\"_ _3\"></span>te\u017c <span class=\"_ _f\"></span>nie <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _f\"></span>ustanawiane <span class=\"_ _3\"></span>dodatkowe <span class=\"_ _3\"></span>gwara<span class=\"_ _4\"></span>ncje <span class=\"_ _3\"></span>zwi\u0105zane <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _3\"></span>d\u0142u\u017cnym. <span class=\"_ _3\"></span>Ponadto <span class=\"_ _3\"></span>nie </span>ma <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>miejsca <span class=\"_ _f\"></span>zmiana <span class=\"_ _f\"></span>warunk\u00f3w <span class=\"_ _f\"></span>handlowych <span class=\"_ _3\"></span>dotycz\u0105cych <span class=\"_ _f\"></span>niewywi\u0105zania <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>warunk<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>umowy <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>anulowania umowy,  \u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">maj\u0105c <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>uwadze <span class=\"_ _f\"></span>powy\u017csze, <span class=\"_ _f\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>uwzgl\u0119dniaj\u0105c <span class=\"_ _f\"></span>ustalone <span class=\"_ _f\"></span>oprocentowani<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>dyskonto <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>termin <span class=\"_ _0\"></span>wyd\u0142u\u017conej<span class=\"_ _4\"></span> </span></span>sp\u0142aty, <span class=\"_ _3\"></span>przep\u0142ywy <span class=\"_ _3\"></span>pieni\u0119\u017cne <span class=\"_ _f\"></span>zwi\u0105zane <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>zobowi\u0105zani<span class=\"_ _4\"></span>em <span class=\"_ _f\"></span>przekaza<span class=\"_ _4\"></span>nym <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>faktoringu <span class=\"_ _3\"></span>d\u0142<span class=\"_ _3\"></span>u\u017cnego <span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>zmieni\u0105 <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>wi\u0119cej ni\u017c <span class=\"_ _0\"></span>10%; <span class=\"_ _0\"> </span>ty<span class=\"_ _3\"></span>m <span class=\"_ _0\"></span>samym <span class=\"_ _0\"></span>nie <span class=\"_ _1\"> </span>zostaje <span class=\"_ _0\"> </span>spe<span class=\"_ _3\"></span>\u0142nion<span class=\"_ _4\"></span>e <span class=\"_ _0\"> </span>kryterium <span class=\"_ _1\"> </span>zaprzestania <span class=\"_ _0\"></span>ujmowania <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span>jakim <span class=\"_ _0\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _0\"></span>tzw. <span class=\"_ _1\"> </span>test <span class=\"_ _0\"></span>10%, a <span class=\"ff3\">tak\u017ce nie zos<span class=\"_ _4\"></span>taj\u0105 spe\u0142nion<span class=\"_ _4\"></span>e pozosta\u0142e kry<span class=\"_ _4\"></span>teria zaprz<span class=\"_ _4\"></span>estania ujm<span class=\"_ _4\"></span>owania zob<span class=\"_ _4\"></span>owi\u0105za\u0144 z MS<span class=\"_ _4\"></span>SF 9, <span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>one <span class=\"_ _0\"></span>terminy <span class=\"_ _0\"></span>p\u0142atno\u015bci, <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>wzorzec <span class=\"_ _0\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>(w <span class=\"_ _1\"> </span>tym <span class=\"_ _0\"></span>dotycz\u0105cy <span class=\"_ _0\"></span>odsetek <span class=\"_ _f\"></span>i <span class=\"_ _1\"> </span>dyskonta) <span class=\"_ _f\"></span>nie <span class=\"_ _1\"> </span>ulegaj\u0105 <span class=\"_ _0\"></span>zmiani<span class=\"_ _4\"></span>e </span></span>w <span class=\"ff3\">stosunku do zo<span class=\"_ _4\"></span>bowi\u0105za\u0144 <span class=\"_ _4\"></span>handlowych wob<span class=\"_ _4\"></span>ec daneg<span class=\"_ _4\"></span>o dostawcy,<span class=\"_ _4\"></span> kt\u00f3re nie s\u0105 <span class=\"_ _4\"></span>obj\u0119te fakt<span class=\"_ _4\"></span>oringiem d\u0142u\u017c<span class=\"_ _4\"></span>nym,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">zo<span class=\"_ _3\"></span>bowi\u0105z<span class=\"_ _4\"></span>ania <span class=\"_ _10\"> </span>przekazane <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>faktoringu <span class=\"_ _10\"> </span>d\u0142u\u017cnego <span class=\"_ _10\"> </span>st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi\u0105 <span class=\"_ _11\"> </span>cz\u0119\u015b\u0107 <span class=\"_ _11\"> </span>kapita\u0142u <span class=\"_ _10\"> </span>obrotowego <span class=\"_ _11\"> </span>wykorz<span class=\"_ _4\"></span>ystywaneg<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>przez </span></span>jednostk\u0119 w norm<span class=\"_ _4\"></span>alnym cyklu <span class=\"_ _6\"></span>operacyjnym jednostki.<span class=\"ff2\"> </span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca <span class=\"_ _f\"></span>wskazuje, <span class=\"_ _f\"></span>\u017ce <span class=\"_ _0\"></span>termin <span class=\"_ _0\"></span>faktycznej <span class=\"_ _f\"></span>sp\u0142aty <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _f\"></span>wobec <span class=\"_ _0\"></span>dostawc\u00f3w <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>umowami <span class=\"_ _0\"></span>faktoringu<span class=\"_ _4\"></span> d\u0142u\u017cnego <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>d\u0142u\u017cszy <span class=\"_ _3\"></span>(do <span class=\"_ _f\"></span>180 <span class=\"_ _f\"></span>dni) <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>terminu<span class=\"ff2\"> <span class=\"_ _f\"></span></span>sp\u0142aty <span class=\"_ _f\"></span>zobowi\u0105za<span class=\"_ _4\"></span>\u0144 <span class=\"_ _3\"></span>wobec <span class=\"_ _f\"></span>pozosta\u0142ych <span class=\"_ _3\"></span>dostawc\u00f3w,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>nie s\u0105  o<span class=\"_ _3\"></span>ddawane  do  f<span class=\"_ _3\"></span>aktoringu,<span class=\"_ _4\"></span>  kt\u00f3ry <span class=\"_ _10\"> </span>standardowo  wynosi <span class=\"_ _10\"> </span>60  dni, <span class=\"_ _10\"> </span>co <span class=\"_ _10\"> </span>mo\u017ce <span class=\"_ _10\"> </span>\u015bwiadczy\u0107  na <span class=\"_ _10\"> </span>rzecz  zmiany <span class=\"_ _10\"> </span>charakteru  tych zobowi\u0105za\u0144 <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>handlowego <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>d\u0142u\u017cny. <span class=\"_ _f\"></span>Jednak\u017ce <span class=\"_ _3\"></span>cecha <span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>zosta\u0142a <span class=\"_ _3\"></span>oceniona <span class=\"_ _3\"></span>prz<span class=\"_ _3\"></span>ez <span class=\"_ _3\"></span>Jednostk\u0119 <span class=\"_ _3\"></span>Dominuj\u0105c\u0105 <span class=\"_ _3\"></span>za <span class=\"_ _3\"></span>niewystarczaj\u0105c\u0105, aby  uzna\u0107,<span class=\"_ _4\"></span>  \u017ce  w <span class=\"_ _2\"> </span>momencie  przekazania <span class=\"_ _12\"> </span>zobowi\u0105zania <span class=\"_ _2\"> </span>handlowego  do  fakt<span class=\"_ _4\"></span>oringu  d<span class=\"_ _4\"></span>\u0142u\u017cnego <span class=\"_ _12\"> </span>nast\u0105pi\u0142a  ca<span class=\"_ _4\"></span>\u0142kowita  zmia<span class=\"_ _4\"></span>na charakteru <span class=\"_ _f\"></span>zobowi\u0105zania. <span class=\"_ _f\"></span>Poza <span class=\"_ _f\"></span>powy\u017cszym <span class=\"_ _f\"></span>kryterium, <span class=\"_ _0\"></span>\u017cadne <span class=\"_ _f\"></span>inne <span class=\"_ _0\"></span>warunki <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _f\"></span>nie r\u00f3\u017cni\u0105 si\u0119 od wa<span class=\"_ _4\"></span>runk\u00f3w pozos<span class=\"_ _4\"></span>ta\u0142ych zobowi\u0105z<span class=\"_ _4\"></span>a\u0144 handl<span class=\"_ _4\"></span>owych.<span class=\"ff2\"> </span>Tym <span class=\"_ _3\"></span>samym, <span class=\"_ _3\"></span>ocena <span class=\"_ _3\"></span>Jednostki <span class=\"_ _3\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>co <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>charakteru <span class=\"_ _3\"></span>zo<span class=\"_ _4\"></span>bowi\u0105za\u0144 <span class=\"_ _3\"></span>handlowych <span class=\"_ _3\"></span>przekaza<span class=\"_ _4\"></span>nych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>faktoringu <span class=\"_ _3\"></span>d\u0142u\u017cnego i <span class=\"ff3\">ich prezentacji, oznacza, \u017ce <span class=\"_ _3\"></span>zobowi\u0105zania handlowe przekazan<span class=\"_ _4\"></span>e do <span class=\"_ _3\"></span>faktoringu d\u0142u\u017cnego <span class=\"_ _3\"></span>Sp\u00f3<span class=\"_ _4\"></span>\u0142ka prezentuje <span class=\"_ _3\"></span>w sprawozdaniu </span>z sytuacji finan<span class=\"_ _4\"></span>sowej w p<span class=\"_ _4\"></span>ozycji \u201eZob<span class=\"_ _4\"></span>owi\u0105zania wobec d<span class=\"_ _4\"></span>ostawc\u00f3w <span class=\"_ _4\"></span>i podobne\u201d, uw<span class=\"_ _4\"></span>zgl\u0119dniaj\u0105c je w <span class=\"_ _4\"></span>kategorii \u201ep<span class=\"_ _4\"></span>odobn<span class=\"_ _4\"></span>e\u201d.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci <span class=\"ff1\"> </span>Przep\u0142ywy pieni\u0119\u017cne z tytu\u0142u odsetek od transakcji faktorin<span class=\"_ _4\"></span>gu d\u0142u\u017cnego prezentowan<span class=\"_ _4\"></span>e s\u0105 w ramach przep\u0142yw\u00f3w z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>dzia\u0142alno\u015bci finansowej. <span class=\"_ _13\"> </span>Kwoty <span class=\"_ _17\"> </span>faktycznych <span class=\"_ _17\"> </span>sp\u0142at <span class=\"_ _17\"> </span>wierzytelno\u015bci <span class=\"_ _17\"> </span>podsta<span class=\"_ _4\"></span>wowej <span class=\"_ _17\"> </span>oddanej <span class=\"_ _13\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _13\"> </span>f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>oringu <span class=\"_ _17\"> </span>d\u0142u\u017cnego <span class=\"_ _17\"> </span>wobec <span class=\"_ _13\"> </span>f<span class=\"_ _3\"></span>aktora<span class=\"_ _4\"></span> prezentowane <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>ramach <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>rzep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>dzia\u0142alno\u015bci <span class=\"_ _3\"></span>operacyjnej <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>cz\u0119\u015bciowo, <span class=\"_ _3\"></span>r\u00f3wnie\u017c <span class=\"_ _3\"></span>inwestycyjnej.<span class=\"ff2\"> <span class=\"_ _3\"></span>Dodatkowo <span class=\"_ _3\"></span>Jednostka<span class=\"_ _4\"></span> </span>Dominuj\u0105ca <span class=\"_ _3\"></span>w <span class=\"_ _0\"></span>ramach <span class=\"_ _f\"></span>zmiany <span class=\"_ _f\"></span>stanu <span class=\"_ _f\"></span>kapita\u0142u <span class=\"_ _f\"></span>obrotowe<span class=\"_ _4\"></span>go <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>sprawozdaniu <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _f\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>wykazuje <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>odr\u0119bn<span class=\"_ _4\"></span>ej linii \u201eZmian\u0119 stanu z<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>bowi\u0105za<span class=\"_ _4\"></span>\u0144 handlowych <span class=\"_ _4\"></span>oddanych d<span class=\"_ _4\"></span>o faktoringu\u201d<span class=\"_ _4\"></span>, dla cel\u00f3w jasn<span class=\"_ _4\"></span>ej i przejrzys<span class=\"_ _4\"></span>tej prezentac<span class=\"_ _4\"></span>ji.<span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia i<span class=\"_ _4\"></span> os\u0105dy<span class=\"ff1\"> </span>Jednostka  D<span class=\"_ _4\"></span>ominuj\u0105ca <span class=\"_ _12\"> </span>w  trakci<span class=\"_ _4\"></span>e  okresu <span class=\"_ _2\"> </span>zako\u0144czonego  31 <span class=\"_ _2\"> </span>grudnia  2019 <span class=\"_ _12\"> </span>r.  wdro\u017cy\u0142a  fa<span class=\"_ _4\"></span>ktoring <span class=\"_ _12\"> </span>d\u0142u\u017cny  (da<span class=\"_ _4\"></span>lsze  informa<span class=\"_ _4\"></span>cje<span class=\"_ _4\"></span> przedstawion<span class=\"_ _4\"></span>o w Nocie 10<span class=\"_ _4\"></span>.3). Poniewa\u017c praktyka rynkowa <span class=\"_ _3\"></span>w zakresie <span class=\"_ _3\"></span>prez<span class=\"_ _4\"></span>entacji transakcji faktoringu d\u0142u\u017cnego w <span class=\"_ _3\"></span>sprawozdaniu z przep\u0142yw\u00f3w <span class=\"_ _3\"></span>pieni\u0119\u017cn<span class=\"_ _4\"></span>ych nie <span class=\"_ _1\"> </span>jest<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>jednolita, <span class=\"_ _0\"> </span>ko<span class=\"_ _3\"></span>nieczne <span class=\"_ _0\"> </span>by\u0142o <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>konanie <span class=\"_ _0\"> </span>przez <span class=\"_ _2\"> </span>Zarz\u0105d <span class=\"_ _0\"></span>os\u0105du <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>tym <span class=\"_ _2\"> </span>obszarze. <span class=\"_ _2\"> </span><span class=\"ff2\">W <span class=\"_ _2\"> </span>przypadku <span class=\"_ _1\"> </span>tych <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>ransakcji <span class=\"_ _0\"></span>Jednostka </span>Dominuj\u0105ca <span class=\"_ _10\"> </span>musia\u0142a<span class=\"ff2\"> <span class=\"_ _10\"> </span></span>dokona\u0107 <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>ceny,  czy <span class=\"_ _11\"> </span>wydatki <span class=\"_ _10\"> </span>zwi\u0105zane <span class=\"_ _10\"> </span>z <span class=\"_ _11\"> </span>p\u0142atno\u015bciami <span class=\"_ _10\"> </span>dokonanymi <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>rzecz <span class=\"_ _11\"> </span>faktora <span class=\"_ _10\"> </span>powinny <span class=\"_ _11\"> </span>by\u0107<span class=\"_ _4\"></span> zaklasyfikowane  do  przep\u0142yw\u00f3<span class=\"_ _4\"></span>w  pieni\u0119\u017cnych  z  dzia\u0142alno\u015bci  operacyjnej  czy  te\u017c <span class=\"_ _19\"> </span>do <span class=\"_ _19\"> </span>przep\u0142yw\u00f3w  z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>dzia\u0142alno\u015bci  finansowej<span class=\"_ _4\"></span> w <span class=\"ff3\">ramach sprawozdania z przep\u0142yw\u00f3w <span class=\"_ _3\"></span>pi<span class=\"_ _4\"></span>eni\u0119\u017cnych.<span class=\"ff2\"> </span>Zgodnie <span class=\"_ _3\"></span>z MSR7.11<span class=\"_ _4\"></span> jedno<span class=\"_ _3\"></span>stka<span class=\"_ _4\"></span> powinna prezentowa\u0107 przep\u0142ywy <span class=\"_ _3\"></span>pieni<span class=\"_ _4\"></span>\u0119\u017cne </span>z <span class=\"ff3\">dzia\u0142alno\u015bci operacyjnej, <span class=\"_ _3\"></span>inwestycyjnej<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>finansowej w <span class=\"_ _3\"></span>spos\u00f3b <span class=\"_ _3\"></span>najbardziej odpowiedni <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>rodzaju prowadzonej <span class=\"_ _3\"></span>dzia\u0142alno\u015bc<span class=\"_ _4\"></span>i, </span>gdy\u017c <span class=\"_ _3\"></span>informacja <span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>dostarcza <span class=\"_ _3\"></span>u\u017cytkownik<span class=\"_ _4\"></span>om <span class=\"_ _3\"></span>sprawozda\u0144 f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych <span class=\"_ _3\"></span>dane <span class=\"_ _3\"></span>pozwalaj\u0105ce <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>dokonanie <span class=\"_ _3\"></span>oceny <span class=\"_ _3\"></span>wp\u0142ywu <span class=\"_ _3\"></span>tych\u017ce dzia\u0142alno\u015bci na syt<span class=\"_ _4\"></span>uacj\u0119 finans<span class=\"_ _4\"></span>ow\u0105 jedno<span class=\"_ _4\"></span>stki oraz na<span class=\"_ _4\"></span> kwot\u0119 \u015brod<span class=\"_ _4\"></span>k\u00f3w pieni\u0119\u017cn<span class=\"_ _4\"></span>ych i<span class=\"ff2\"> </span>ich ekwiwalent<span class=\"_ _4\"></span>\u00f3w.<span class=\"ff2\"> </span>W zwi\u0105zku <span class=\"_ _4\"></span>z powy\u017cszym w <span class=\"_ _4\"></span>ocenie Jednos<span class=\"_ _4\"></span>tki Dominuj\u0105c<span class=\"_ _4\"></span>ej:<span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">prezenta<span class=\"_ _4\"></span>cja <span class=\"_ _10\"> </span>sp\u0142aty <span class=\"_ _11\"> </span>kwoty <span class=\"_ _10\"> </span>wierzytelno\u015bci <span class=\"_ _10\"> </span>podstawowej <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>ramach <span class=\"_ _10\"> </span>faktoringu <span class=\"_ _10\"> </span>d\u0142u\u017cnego <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>przep\u0142ywach <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>dzia\u0142alno\u015bci </span></span>operacyjnej <span class=\"_ _14\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _14\"> </span>zgodna <span class=\"_ _c\"> </span>z <span class=\"_ _d\"> </span>celem <span class=\"_ _c\"> </span>poszczeg\u00f3lnych <span class=\"_ _c\"> </span>element\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _c\"> </span>transakcji <span class=\"_ _c\"> </span> <span class=\"_ _d\"> </span>i <span class=\"_ _c\"> </span>sp\u00f3jna <span class=\"_ _d\"> </span>z <span class=\"_ _c\"> </span>prezentacj\u0105 <span class=\"_ _c\"> </span>tych <span class=\"_ _c\"> </span>transakcji w sprawozdaniu <span class=\"_ _10\"> </span>z <span class=\"_ _15\"> </span>sytuacji <span class=\"_ _11\"> </span>finansowej. <span class=\"_ _11\"> </span>W <span class=\"_ _15\"> </span>przypadku <span class=\"_ _10\"> </span>dokonania <span class=\"_ _11\"> </span>subrogacji <span class=\"_ _11\"> </span>ustawowej <span class=\"_ _11\"> </span>wierzyt<span class=\"ff3\">elno\u015bci <span class=\"_ _11\"> </span>przez <span class=\"_ _11\"> </span>faktora </span>z prawnego <span class=\"_ _0\"></span>punktu <span class=\"_ _f\"></span>widzenia <span class=\"_ _0\"></span>przejmuje <span class=\"_ _0\"></span>on <span class=\"ff3\">prawa <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>obowi\u0105zki <span class=\"_ _0\"></span>charakterystyczne <span class=\"_ _f\"></span>dla<span class=\"_ _3\"></span></span> <span class=\"ff3\">wierzyt<span class=\"_ _4\"></span>elno\u015bci <span class=\"_ _0\"></span>handlowych. <span class=\"_ _f\"></span>Jedynie </span>przep\u0142ywy wynikaj\u0105ce <span class=\"_ _3\"></span>ze <span class=\"_ _3\"></span>sp\u0142at<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>kwot <span class=\"_ _3\"></span>wierz<span class=\"_ _4\"></span>ytelno\u015bci podstawowych, pochodz\u0105cych <span class=\"_ _3\"></span>z zobowi\u0105za\u0144 <span class=\"_ _3\"></span>z tyt<span class=\"_ _3\"></span>u\u0142u zakupu, budowy \u015brodk\u00f3w <span class=\"_ _1\"> </span>trwa\u0142ych <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>niematerialnych <span class=\"_ _0\"></span>prezentowane <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>ramach <span class=\"_ _1\"> </span>dzia\u0142alno\u015bci <span class=\"_ _1\"> </span>inwestycyjnej<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span>(dalsze <span class=\"_ _2\"> </span>informacje<span class=\"_ _4\"></span> </span>przedstawion<span class=\"_ _4\"></span>o w Nocie 10<span class=\"_ _4\"></span>.3)<span class=\"ls39\">,  </span> -<span class=\"ffc\"> <span class=\"_ _2c\"> </span></span>natomias<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span><span class=\"ff3\">aspekt <span class=\"_ _3\"></span>finansowy <span class=\"_ _3\"></span>zwi\u0105z<span class=\"_ _4\"></span>any <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>transakcj\u0105 <span class=\"_ _3\"></span>faktoringu <span class=\"_ _3\"></span>jest wskazany <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>prezentacji <span class=\"_ _3\"></span>odsetek <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>ramach dzia\u0142alno<span class=\"_ _3\"></span><span class=\"ls26\">\u015bci </span></span>finansowej.  Jest  to  sp\u00f3jne  z  ujmowani<span class=\"_ _4\"></span>em  tych  odsetek  w  kosztach  finans<span class=\"_ _4\"></span>owych  w  sprawozdaniu  z  wyniku<span class=\"_ _4\"></span>  zgodnie z <span class=\"ff3\">przyj\u0119t\u0105  przez  Jednostk\u0119  Dominuj\u0105c\u0105  polityk\u0105  rachunkow<span class=\"_ _4\"></span>o\u015bci  prezentacji  koszt\u00f3w  odsetek  od  faktoringu  d\u0142u\u017cnego </span>w <span class=\"ff3\">dzia\u0142alno\u015bci finans<span class=\"_ _4\"></span>owej.<span class=\"ff2\"> </span></span>Zasady <span class=\"_ _11\"> </span>rachunkowo\u015bci <span class=\"_ _15\"> </span>oraz <span class=\"_ _11\"> </span>wa\u017cne <span class=\"_ _15\"> </span>oszacowania <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>za\u0142o<span class=\"_ _3\"></span>\u017cenia <span class=\"_ _11\"> </span>zaprezentowan<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>Cz\u0119\u015bci <span class=\"_ _15\"> </span>2 <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>10 <span class=\"_ _11\"> </span>m<span class=\"_ _3\"></span>aj\u0105 <span class=\"_ _11\"> </span>zastosowanie do<span class=\"ls0\"> <span class=\"ff3\">transakcji prze<span class=\"_ _4\"></span>prowadzan<span class=\"_ _4\"></span>ych z <span class=\"_ _4\"></span>podmiotami powi\u0105z<span class=\"_ _4\"></span>anymi.<span class=\"_ _3c\"> </span></span></span><span class=\"ls0\"><span class=\"ff3\"><span class=\"ff2\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "<div class=\"c w2 h0 gs599\"><div class=\"t m0 x5 h18 y5f ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xcf h8 y63b ff1 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xd0 h3 y63c ff4 fs1 fc0 sc0 ls0 ws0\">Cz\u0119\u015b\u0107 3 <span class=\"ff1\">- </span>Utr<span class=\"_ _3\"></span>ata warto\u015bci aktyw\u00f3w <span class=\"_ _3\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xcf h8 y63d ff1 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h18 y63e ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y63f ff4 fs6 fc2 sc0 ls0 ws0\">Nota 3.1 Utr<span class=\"_ _4\"></span>ata warto\u015bci a<span class=\"_ _4\"></span>ktyw\u00f3w na dzi<span class=\"_ _4\"></span>e\u0144 31 gr<span class=\"_ _4\"></span>udnia 2023<span class=\"_ _4\"></span> r.<span class=\"ff1\"> </span></div></div><div class=\"c w3 hb3 gs59a\"><div class=\"t m0 x25 h8 y360 ff4 fs6 fc0 sc0 ls0 ws0\">TEST <span class=\"_ _1\"> </span>NA <span class=\"_ _2\"> </span>UTRAT\u0118 <span class=\"_ _1\"> </span>WARTO\u015aCI <span class=\"_ _1\"> </span>KRAJOWYCH <span class=\"_ _1\"> </span>AKTYW\u00d3W <span class=\"_ _1\"> </span>PRODUKCYJN<span class=\"_ _4\"></span>YCH <span class=\"_ _1\"> </span>(AKTYWA <span class=\"_ _1\"> </span>G\u00d3RNICZE <span class=\"_ _1\"> </span>I <span class=\"_ _1\"> </span>HUTNICZE) <span class=\"_ _2\"> </span>KGHM </div><div class=\"t m0 x25 h8 y65 ff4 fs6 fc0 sc0 ls0 ws0\">POLSKA MIED\u0179 <span class=\"_ _4\"></span>S.A. \u2013<span class=\"ff1\"> </span>Segment <span class=\"_ _4\"></span>KGHM Pols<span class=\"_ _4\"></span>ka Mied\u017a S.A.<span class=\"ff1\"> </span></div></div><div class=\"c w3 hb4 gs59b\"><div class=\"t m0 x25 h8 y640 ff3 fs6 fc0 sc0 ls0 ws0\">Zgodnie <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>przyj\u0119t\u0105 <span class=\"_ _3\"></span>polityk\u0105 rachunkowo\u015bci, <span class=\"_ _3\"></span>KGH<span class=\"_ _4\"></span>M <span class=\"_ _3\"></span>Polska M<span class=\"_ _3\"></span>ied\u017a S.A. <span class=\"_ _3\"></span>uznaje <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>przes\u0142ank\u0119 <span class=\"_ _3\"></span>do przeprowadzenia <span class=\"_ _3\"></span>test\u00f3<span class=\"_ _4\"></span>w </div><div class=\"t m0 x25 h8 y641 ff3 fs6 fc0 sc0 ls0 ws0\">na <span class=\"_ _1\"> </span>utrat\u0119 <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _1\"> </span>bilansowej <span class=\"_ _1\"> </span>aktyw\u00f3w <span class=\"_ _2\"> </span>Sp\u00f3\u0142ki <span class=\"_ _1\"> </span>znacz\u0105cy <span class=\"_ _1\"> </span>lub <span class=\"_ _1\"> </span>przed\u0142u\u017caj\u0105cy <span class=\"_ _2\"> </span>si\u0119 <span class=\"_ _1\"> </span>spadek <span class=\"_ _2\"> </span>kapitaliza<span class=\"_ _4\"></span>cji <span class=\"_ _1\"> </span>gie\u0142dowej <span class=\"_ _1\"> </span>jednostki </div><div class=\"t m0 x25 h8 y642 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">stosunku <span class=\"_ _1\"> </span>do <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _2\"> </span>bilansowej <span class=\"_ _1\"> </span>jej <span class=\"_ _2\"> </span>aktyw\u00f3w <span class=\"_ _2\"> </span>netto. <span class=\"_ _1\"> </span>Rynkowa <span class=\"_ _1\"> </span>kapitalizacja <span class=\"_ _2\"> </span>Sp\u00f3\u0142ki <span class=\"_ _2\"> </span>kszta\u0142towa<span class=\"_ _4\"></span>\u0142a <span class=\"_ _2\"> </span>si\u0119 <span class=\"_ _2\"> </span>poni\u017cej <span class=\"_ _1\"> </span>warto\u015bci </span></div><div class=\"t m0 x25 h8 y643 ff3 fs6 fc0 sc0 ls0 ws0\">bilansowej aktyw\u00f3w netto przez ca\u0142y 2023 rok i nieznacznie spad\u0142a w sto<span class=\"_ _3\"></span>sunku do 31 grudnia 2022 r<span class=\"_ _3\"></span><span class=\"ff2\">., a na konie<span class=\"_ _3\"></span>c okresu </span></div><div class=\"t m0 x25 h8 y644 ff3 fs6 fc0 sc0 ls0 ws0\">sprawozdawcz<span class=\"_ _4\"></span>ego  stanowi\u0142a  ok<span class=\"_ _4\"></span>.  79%  tej  warto\u015bci.  Ponadto,  w<span class=\"_ _4\"></span>yst<span class=\"_ _3\"></span>\u0105pi<span class=\"_ _4\"></span>\u0142y  inne,  wskazane  poni\u017c<span class=\"_ _4\"></span>ej,  przes\u0142anki  na<span class=\"_ _4\"></span>  utrat\u0119 </div><div class=\"t m0 x25 h8 y645 ff3 fs6 fc0 sc0 ls0 ws0\">warto\u015bci. <span class=\"ff2\"> </span></div><div class=\"t m0 x25 h8 y646 ff3 fs6 fc0 sc0 ls0 ws0\">Na <span class=\"_ _10\"> </span>dzie\u0144 <span class=\"_ _10\"> </span>31 <span class=\"_ _19\"> </span>g<span class=\"_ _3\"></span>rudnia  2023 <span class=\"_ _10\"> </span>r.,  w <span class=\"_ _11\"> </span>zwi\u0105zku  z <span class=\"_ _10\"> </span>wyst\u0105pieniem <span class=\"_ _10\"> </span>przes\u0142anek  wskazuj\u0105cych  na <span class=\"_ _10\"> </span>mo\u017cliwo\u015b\u0107 <span class=\"_ _10\"> </span>zmiany <span class=\"_ _10\"> </span>warto\u015bci<span class=\"_ _4\"></span> </div><div class=\"t m0 x25 h8 y647 ff3 fs6 fc0 sc0 ls0 ws0\">odzyskiwalnej aktyw\u00f3w <span class=\"_ _3\"></span>Sp\u00f3\u0142ki<span class=\"ff2 ls39\">, <span class=\"_ _3\"></span></span>Zarz\u0105d <span class=\"_ _3\"></span>Jednostki Do<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>inuj\u0105cej <span class=\"_ _3\"></span>prz<span class=\"_ _4\"></span>eprowadzi\u0142 te<span class=\"_ _3\"></span>sty na <span class=\"_ _3\"></span>utr<span class=\"_ _3\"></span>at\u0119 warto\u015bci <span class=\"_ _3\"></span>krajowych <span class=\"_ _3\"></span>ak<span class=\"_ _4\"></span>tyw\u00f3w </div><div class=\"t m0 x25 h8 y648 ff3 fs6 fc0 sc0 ls0 ws0\">produkcyjnych <span class=\"_ _0\"></span>(aktywa <span class=\"_ _0\"></span>g\u00f3rnicze <span class=\"_ _0\"></span>i <span class=\"_ _1\"> </span>hutnicze) <span class=\"_ _1\"> </span>KGHM <span class=\"_ _1\"> </span>Polska <span class=\"_ _0\"></span>Mied\u017a <span class=\"_ _0\"></span>S.A. <span class=\"_ _2\"> </span>Dla <span class=\"_ _1\"> </span>potrzeb <span class=\"_ _0\"></span>oszacowania <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _1\"> </span>odzyskiwalnej<span class=\"_ _4\"></span> </div><div class=\"t m0 x25 h18 y649 ff3 fs6 fc0 sc0 ls0 ws0\">aktywa te stan<span class=\"_ _4\"></span>owi\u0105 jeden o\u015br<span class=\"_ _4\"></span>odek wypr<span class=\"_ _4\"></span>acowuj\u0105cy \u015brodk<span class=\"_ _4\"></span>i pieni\u0119\u017cn<span class=\"_ _4\"></span>e (OWSP).<span class=\"ff7 fs8\"> </span></div><div class=\"t m0 x25 h8 y53b ff3 fs6 fc0 sc0 ls0 ws0\">Kluczowymi  przes\u0142ankami <span class=\"_ _10\"> </span>wskazuj\u0105cymi  na <span class=\"_ _11\"> </span>to, <span class=\"_ _10\"> </span>\u017ce <span class=\"_ _10\"> </span>warto\u015b\u0107 <span class=\"_ _10\"> </span>odzyskiwalna <span class=\"_ _10\"> </span>OWSP <span class=\"_ _10\"> </span>mo\u017ce <span class=\"_ _10\"> </span>by\u0107 <span class=\"_ _10\"> </span>ni\u017csza  ni\u017c <span class=\"_ _10\"> </span>je<span class=\"_ _3\"></span>go <span class=\"_ _10\"> </span>warto\u015b\u0107 </div><div class=\"t m0 x25 h8 y64a ff3 fs6 fc0 sc0 ls0 ws0\">bilansowa, by\u0142y<span class=\"_ _4\"></span>:<span class=\"ff2\"> </span></div><div class=\"t m0 x4a h53 y327 ff10 fs6 fc0 sc0 ls0 ws0\">\u25cf<span class=\"ffc\"> <span class=\"_ _24\"> </span><span class=\"ff2\">prognozowany <span class=\"_ _19\"> </span><span class=\"ff3\">wzrost <span class=\"_ _10\"> </span>koszt\u00f3w<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span><span class=\"ff2\">operacyjnych  </span>oraz  planowany  wzrost <span class=\"_ _10\"> </span>nak\u0142ad\u00f3w  inwestycyjny<span class=\"_ _4\"></span>ch  w <span class=\"_ _10\"> </span>zakresie </span></span></span></div><div class=\"t m0 x81 h8 y64b ff2 fs6 fc0 sc0 ls0 ws0\">odtworzeniowym, <span class=\"_ _4\"></span> </div><div class=\"t m0 x4a h53 y64c ff10 fs6 fc0 sc0 ls0 ws0\">\u25cf<span class=\"ffc\"> <span class=\"_ _24\"> </span><span class=\"ff3\">aktualizacja za\u0142o\u017ce\u0144 do<span class=\"_ _4\"></span>tycz\u0105cych <span class=\"_ _4\"></span>\u015brednioterminow<span class=\"_ _4\"></span>ych wielko<span class=\"ls26\">\u015bci</span><span class=\"ff2\"> p<span class=\"_ _4\"></span>rodukcji, </span></span></span></div><div class=\"t m0 x4a h53 y64d ff10 fs6 fc0 sc0 ls0 ws0\">\u25cf<span class=\"ffc\"> <span class=\"_ _24\"> </span><span class=\"ff2\">umocnienie kursu P<span class=\"_ _4\"></span>LN w relacji do US<span class=\"_ _4\"></span>D. </span></span></div><div class=\"t m0 x25 h8 y64e ff3 fs6 fc0 sc0 ls0 ws0\">W\u015br\u00f3d <span class=\"_ _3\"></span>analizowanych <span class=\"_ _3\"></span>czynnik\u00f3w <span class=\"_ _3\"></span>mo\u017cna <span class=\"_ _3\"></span>wskaza\u0107 <span class=\"_ _3\"></span>r\u00f3wnie\u017c <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>akie,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _f\"></span>korzystnie <span class=\"_ _3\"></span>wp\u0142ywaj\u0105 <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>zyskowno\u015b\u0107 <span class=\"_ _3\"></span>prowadzonej </div><div class=\"t m0 x25 h8 y64f ff3 fs6 fc0 sc0 ls0 ws0\">dzia\u0142alno\u015bci OWSP, <span class=\"_ _4\"></span>a tym samym<span class=\"_ _4\"></span> na wa<span class=\"_ _4\"></span>rto\u015b\u0107 maj\u0105tku Sp<span class=\"_ _4\"></span>\u00f3\u0142ki i s\u0105 to:<span class=\"ff2\"> </span></div><div class=\"t m0 x4a h53 y650 ff10 fs6 fc0 sc0 ls0 ws0\">\u25cf<span class=\"ffc\"> <span class=\"_ _24\"> </span><span class=\"ff2\">wzrost <span class=\"ff3\">prognozowanych <span class=\"_ _4\"></span>\u015bcie\u017cek <span class=\"_ _4\"></span>cenowych miedzi,<span class=\"_ _4\"></span> srebra i z<span class=\"_ _4\"></span>\u0142ota,<span class=\"ff2\"> </span></span></span></span></div><div class=\"t m0 x4a h53 y651 ff10 fs6 fc0 sc0 ls0 ws0\">\u25cf<span class=\"ffc\"> <span class=\"_ _24\"> </span><span class=\"ff3\">spadek rynkowych st<span class=\"_ _4\"></span>\u00f3p procent<span class=\"_ _4\"></span>owych,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x4a h53 y652 ff10 fs6 fc0 sc0 ls0 ws0\">\u25cf<span class=\"ffc\"> <span class=\"_ _24\"> </span><span class=\"ff3\">du\u017ca <span class=\"_ _2\"> </span>zasobno<span class=\"_ _3\"></span>\u015b\u0107 <span class=\"_ _2\"> </span>z\u0142\u00f3\u017c <span class=\"_ _2\"> </span>w  obsz<span class=\"_ _4\"></span>arach <span class=\"_ _2\"> </span>koncesyjnych <span class=\"_ _2\"> </span>(obecne <span class=\"_ _12\"> </span>d\u0142ugo<span class=\"_ _4\"></span>terminowe <span class=\"_ _2\"> </span>plany <span class=\"_ _2\"> </span>produkcyjne <span class=\"_ _2\"> </span>Sp\u00f3\u0142ki  si<span class=\"_ _4\"></span>\u0119gaj\u0105 </span></span></div><div class=\"t m0 x81 h8 y653 ff3 fs6 fc0 sc0 ls0 ws0\">horyzontu <span class=\"_ _3\"></span>2055,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>natomiast o<span class=\"_ _3\"></span>kres ten <span class=\"_ _f\"></span>nie <span class=\"_ _3\"></span>wynika <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>wyczerpa<span class=\"_ _4\"></span>nia <span class=\"_ _3\"></span>z\u0142o\u017ca<span class=\"ff2\">, <span class=\"_ _3\"></span></span>lecz <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>aktualnych <span class=\"_ _3\"></span>termin\u00f3w<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>posiadanych<span class=\"_ _4\"></span> </div><div class=\"t m0 x81 h8 y654 ff2 fs6 fc0 sc0 ls0 ws0\">koncesji wydob<span class=\"_ _4\"></span>ywczych). </div><div class=\"t m0 x25 h8 y346 ff3 fs6 fc0 sc0 ls0 ws0\">Na pot<span class=\"_ _3\"></span>rz<span class=\"_ _4\"></span>eby ustalenia <span class=\"_ _3\"></span>wart<span class=\"_ _4\"></span>o\u015bci odzyskiwalnej OWSP, w <span class=\"_ _3\"></span>przeprowadzonym te\u015bcie dokonano wyceny wchodz\u0105cych w <span class=\"_ _3\"></span>jego </div><div class=\"t m0 x25 h8 y1cc ff3 fs6 fc0 sc0 ls0 ws0\">sk\u0142ad <span class=\"_ _10\"> </span>aktyw\u00f3w <span class=\"_ _11\"> </span>trwa\u0142ych <span class=\"_ _10\"> </span>do <span class=\"_ _11\"> </span>warto\u015bci <span class=\"_ _10\"> </span>u\u017cytkowej <span class=\"_ _10\"> </span>wykorzystuj\u0105<span class=\"_ _4\"></span>c <span class=\"_ _10\"> </span>podej\u015bcie <span class=\"_ _10\"> </span>do<span class=\"_ _3\"></span>ch<span class=\"_ _4\"></span>odow<span class=\"_ _3\"></span>e, <span class=\"_ _10\"> </span>tj. <span class=\"_ _11\"> </span>metod\u0119 <span class=\"_ _10\"> </span>zdyskontowany<span class=\"_ _4\"></span>ch </div><div class=\"t m0 x25 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">przep\u0142yw\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych.<span class=\"ff2\"> </span></div></div><div class=\"c wa3 hb5 gs59c\"><div class=\"t m0 x25 h8 y3fa ff4 fs6 fc0 sc0 ls0 ws0\">Podstawowe <span class=\"_ _4\"></span>za\u0142o\u017cenia m<span class=\"_ _4\"></span>akroekonomic<span class=\"_ _4\"></span>zne przyj\u0119t<span class=\"_ _4\"></span>e w te\u015bci<span class=\"_ _4\"></span>e na utrat<span class=\"_ _4\"></span>\u0119 warto\u015bci na dzi<span class=\"_ _4\"></span>e\u0144 31 gr<span class=\"_ _4\"></span>udnia 2023 <span class=\"_ _4\"></span>r. \u2013<span class=\"ff1\"> </span></div><div class=\"t m0 x25 h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">notowania cen m<span class=\"_ _4\"></span>etali oraz <span class=\"_ _4\"></span>kurs walutowy<span class=\"_ _4\"></span> </div></div><div class=\"c wa3 hb6 gs59d\"><div class=\"t m0 x25 h8 y656 ff3 fs6 fc0 sc0 ls0 ws0\">Sp\u00f3\u0142ka  przyj\u0119\u0142a  \u015bcie\u017cki  c<span class=\"_ _4\"></span>enowe  na<span class=\"_ _4\"></span>  podstawie  wewn<span class=\"_ _4\"></span>\u0119trznych  za\u0142o\u017ce\u0144  m<span class=\"_ _4\"></span>akroekonomi<span class=\"_ _4\"></span>cznych  o<span class=\"_ _4\"></span>pracowanych  na  baz<span class=\"_ _4\"></span>ie </div><div class=\"t m0 x25 h8 y2a2 ff3 fs6 fc0 sc0 ls0 ws0\">dost\u0119pnych, <span class=\"_ _0\"></span>wieloletnich <span class=\"_ _0\"> </span>prognoz <span class=\"_ _1\"> </span>instytucji <span class=\"_ _0\"></span>finansowych <span class=\"_ _0\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>analityczny<span class=\"_ _4\"></span>ch. <span class=\"_ _1\"> </span>Szczeg\u00f3\u0142owa<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>prognoza <span class=\"_ _0\"></span>przygotowana <span class=\"_ _0\"></span>zosta\u0142a </div><div class=\"t m0 x25 h8 y2a3 ff2 fs6 fc0 sc0 ls0 ws0\">dla  okresu  2024  <span class=\"ff3\">\u2013</span>  2028,  na<span class=\"_ _4\"></span>tomiast  dla  okresu  2029  <span class=\"ff3\">\u2013</span>  <span class=\"ff3\">2033  zastosowano  techniczne  d<span class=\"_ _4\"></span>ostosowani<span class=\"_ _4\"></span>e  cen  pomi\u0119dzy </span></div><div class=\"t m0 x25 h8 y2a4 ff3 fs6 fc0 sc0 ls0 ws0\">ostatnim <span class=\"_ _1\"> </span>rokiem <span class=\"_ _1\"> </span>szczeg\u00f3\u0142owej <span class=\"_ _1\"> </span>prognozy, <span class=\"_ _1\"> </span>a <span class=\"_ _2\"> </span>rokiem <span class=\"_ _2\"> </span>2034, <span class=\"_ _1\"> </span>dla <span class=\"_ _2\"> </span>kt\u00f3reg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>przyj\u0119ta <span class=\"_ _1\"> </span>zosta\u0142a <span class=\"_ _1\"> </span>d\u0142ugoterminowa <span class=\"_ _1\"> </span>prognoza <span class=\"_ _1\"> </span>cen </div><div class=\"t m0 x25 h8 y657 ff2 fs6 fc0 sc0 ls0 ws0\">metali oraz ku<span class=\"_ _4\"></span>rsu walutoweg<span class=\"_ _4\"></span>o na poziomie:<span class=\"_ _4\"></span> </div><div class=\"t m0 x25 h8 y2a6 ff2 fs6 fcb sc0 ls0 ws0\"> - <span class=\"fc0\">dla miedzi <span class=\"ff3\">\u2013</span> 8 <span class=\"_ _4\"></span>250 USD/t; </span></div><div class=\"t m0 x25 h8 y109 ff2 fs6 fcb sc0 ls0 ws0\"> - <span class=\"fc0\">dla srebra <span class=\"_ _4\"></span><span class=\"ff3\">\u2013<span class=\"ff2\"> 22 USD/oz; </span></span></span></div><div class=\"t m0 x25 h8 yca ff2 fs6 fcb sc0 ls0 ws0\"> - <span class=\"ff3 fc0\">dla z\u0142ota \u2013<span class=\"ff2\"> 1 <span class=\"_ _4\"></span>600 USD/oz; </span></span></div><div class=\"t m0 x25 h8 yc9 ff2 fs6 fcb sc0 ls0 ws0\"> - <span class=\"fc0\">dla kursu <span class=\"_ _4\"></span>USD/PLN <span class=\"ff3\">\u2013</span> 4,10<span class=\"_ _4\"></span>. </span></div><div class=\"t m0 x25 h8 y1 ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div>Pozosta\u0142e za\u0142<span class=\"_ _4\"></span>o\u017cenia  p<span class=\"_ _4\"></span>rzyj\u0119te w <span class=\"_ _4\"></span> te\u015bcie na utrat\u0119 w<span class=\"_ _4\"></span>arto\u015bci na<span class=\"_ _4\"></span> dzie\u0144 31 <span class=\"_ _4\"></span>grudnia 2023<span class=\"_ _4\"></span> r.<span class=\"ff1\"> </span>Za\u0142o\u017cenie<span class=\"ff1\"> </span>Poziom przyj\u0119ty w<span class=\"_ _4\"></span> te\u015bcie<span class=\"ff1\"> </span>Okres prognozy szcz<span class=\"_ _4\"></span>eg\u00f3\u0142owej<span class=\"ff2\"> </span>Przyj\u0119to <span class=\"_ _15\"> </span><span class=\"ff2\">5-</span>letni <span class=\"_ _14\"> </span>okres <span class=\"_ _15\"> </span>szczeg\u00f3\u0142owej <span class=\"_ _15\"> </span>prognozy <span class=\"_ _15\"> </span>przypadaj\u0105cy <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>lat<span class=\"_ _3\"></span>a <span class=\"_ _15\"> </span>2024<span class=\"ff2\">-2028, </span>w <span class=\"ff3\">oparciu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>za\u0142o\u017cenia <span class=\"_ _0\"></span>Bud\u017cetu <span class=\"_ _0\"></span>KGHM <span class=\"_ _0\"></span>Polska <span class=\"_ _0\"></span>Mied\u017a <span class=\"_ _0\"></span>S.A. <span class=\"_ _1\"> </span>na <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>r. <span class=\"_ _0\"></span>oraz <span class=\"_ _1\"> </span>za\u0142o\u017cenia </span>produkcyjne <span class=\"_ _15\"> </span>Sp\u00f3\u0142ki<span class=\"ff7 fs8\"> <span class=\"_ _14\"> </span></span><span class=\"ff2\">dla <span class=\"_ _14\"> </span>lat <span class=\"_ _15\"> </span>2024-</span>2028 <span class=\"_ _15\"> </span>wynikaj\u0105ce <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>Planu <span class=\"_ _15\"> </span>P<span class=\"_ _3\"></span>rodukcji <span class=\"_ _15\"> </span>G\u00f3rniczej i Koncentratu <span class=\"_ _4\"></span>Miedzi w latach <span class=\"_ _4\"></span>2024-<span class=\"lse\">2028.</span> Wielko\u015b\u0107 produkcji <span class=\"_ _4\"></span>g\u00f3rniczej<span class=\"ff2\"> </span>\u0141\u0105czny <span class=\"_ _14\"> </span>poziom <span class=\"_ _14\"> </span>produkcji <span class=\"_ _14\"> </span>g\u00f3rniczej <span class=\"_ _15\"> </span>przyj\u0119tej <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>testu <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>okresie<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>szczeg\u00f3\u0142owej prognozy (la<span class=\"_ _4\"></span>ta 2024-2028) <span class=\"_ _4\"></span>wynosi 1 91<span class=\"_ _4\"></span>3 tys. t miedzi w <span class=\"_ _4\"></span>koncentracie. Poziom mar\u017cy <span class=\"_ _4\"></span><span class=\"ff2\"> </span>\u015aredni <span class=\"_ _3\"></span>poziom <span class=\"_ _3\"></span>mar\u017cy <span class=\"_ _3\"></span>EBIT <span class=\"_ _f\"></span>przyj\u0119tej <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>testu <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>okresie <span class=\"_ _3\"></span>szczeg\u00f3\u0142owej <span class=\"_ _3\"></span>prognozy <span class=\"_ _f\"></span><span class=\"ff2\">oraz </span>w <span class=\"_ _32\"> </span>okresie <span class=\"_ _e\"> </span>rez<span class=\"_ _4\"></span>ydualnym <span class=\"_ _32\"> </span><span class=\"ff3\">nie <span class=\"_ _32\"> </span>odbiega <span class=\"_ _32\"> </span>w <span class=\"_ _e\"> </span>spos\u00f3b <span class=\"_ _32\"> </span>istotny <span class=\"_ _32\"> </span>od <span class=\"_ _32\"> </span>historycznie<span class=\"_ _4\"></span> </span>obserwowane<span class=\"_ _4\"></span>go <span class=\"_ _12\"> </span>poziomu <span class=\"_ _2\"> </span>rentowno\u015bci <span class=\"_ _2\"> </span>Sp\u00f3\u0142ki <span class=\"_ _2\"> </span>w  relatywnie <span class=\"_ _2\"> </span>stabilnych <span class=\"_ _2\"> </span>warunkach<span class=\"_ _4\"></span> makroekon<span class=\"_ _4\"></span>omicznych. Poziom nak\u0142ad\u00f3w inw<span class=\"_ _4\"></span>estycyjny<span class=\"_ _4\"></span>ch odtworzeniowych<span class=\"_ _4\"></span> \u0141\u0105czny <span class=\"_ _1f\"> </span>poziom <span class=\"_ _1d\"> </span>nak\u0142ad\u00f3w <span class=\"_ _1f\"> </span>odtworzeniowych <span class=\"_ _1f\"> </span>przyj\u0119tych <span class=\"_ _1f\"> </span>do <span class=\"_ _1d\"> </span>testu <span class=\"_ _1d\"> </span>w <span class=\"_ _1f\"> </span>okresie szczeg\u00f3\u0142owej <span class=\"_ _14\"> </span>prognozy <span class=\"_ _c\"> </span>(lata <span class=\"_ _d\"> </span>2024<span class=\"ff2\">-2028) <span class=\"_ _14\"> </span>wyno<span class=\"_ _3\"></span>si <span class=\"_ _c\"> </span>12 <span class=\"_ _c\"> </span>338 <span class=\"_ _c\"> </span>mln <span class=\"_ _c\"> </span>PLN<span class=\"_ _3\"></span>; <span class=\"_ _c\"> </span>w <span class=\"_ _c\"> </span>o<span class=\"_ _3\"></span>kresie<span class=\"_ _4\"></span> </span>rezydulanym <span class=\"_ _16\"> </span><span class=\"ff3\">przyj\u0119to <span class=\"_ _16\"> </span>poziom <span class=\"_ _16\"> </span>nak\u0142ad\u00f3w <span class=\"_ _16\"> </span>odtworzeniow<span class=\"_ _4\"></span>ych <span class=\"_ _16\"> </span>na <span class=\"_ _16\"> </span>poziomie </span>pozwalaj\u0105cym <span class=\"_ _15\"> </span>na<span class=\"ff2\"> <span class=\"_ _14\"> </span></span>do<span class=\"_ _3\"></span>stosowan<span class=\"_ _4\"></span>ie <span class=\"_ _14\"> </span>maj\u0105tku <span class=\"_ _15\"> </span>Sp\u00f3\u0142ki <span class=\"_ _c\"> </span>do <span class=\"_ _14\"> </span>planowanego <span class=\"_ _14\"> </span>zmniejszania<span class=\"_ _4\"></span> wielko\u015bci w\u0142asn<span class=\"_ _4\"></span>ej produkcji g<span class=\"_ _4\"></span>\u00f3rniczej<span class=\"ff2\">. </span>Stopa wzrostu/spadk<span class=\"_ _4\"></span>u po okresie progn<span class=\"_ _4\"></span>ozy -1,43%, <span class=\"_ _c\"> </span>co<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>wynika <span class=\"_ _d\"> </span>z <span class=\"_ _d\"> </span>planowanego <span class=\"_ _d\"> </span>spadku <span class=\"_ _d\"> </span>pro<span class=\"_ _3\"></span>dukcji <span class=\"_ _c\"> </span>miedzi <span class=\"_ _d\"> </span>w <span class=\"_ _d\"> </span>urobku <span class=\"_ _13\"> </span>oraz koncentratach <span class=\"_ _0\"></span>w\u0142asnych <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>perspektywie <span class=\"_ _1\"> </span>obecnych <span class=\"_ _1\"> </span>p<span class=\"_ _3\"></span>lan\u00f3w <span class=\"_ _1\"> </span>d\u0142ugotermin<span class=\"_ _4\"></span>owych <span class=\"_ _1\"> </span>(do 2055 roku). Stopa dyskonta*<span class=\"_ _4\"></span> 7,00% <span class=\"_ _0\"></span>- <span class=\"_ _0\"> </span><span class=\"ff3\">je<span class=\"_ _3\"></span>st <span class=\"_ _0\"></span>to <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>zi<span class=\"_ _4\"></span>om <span class=\"_ _0\"></span>realnej <span class=\"_ _0\"> </span>stopy <span class=\"_ _1\"> </span>dyskonta <span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>opodatkowaniu <span class=\"_ _0\"></span>(9,85% <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>uj\u0119ciu </span>nominalnym), <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>uwagi <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>to<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _0\"></span>przep\u0142ywy <span class=\"_ _3\"></span>\u015brodk\u00f3w <span class=\"_ _f\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>przyj\u0119te <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>modelu zosta\u0142y oszacowa<span class=\"_ _4\"></span>ne w uj\u0119ciu <span class=\"_ _4\"></span>realnym.<span class=\"ff2\"> </span>Stopa dyskonta pr<span class=\"_ _4\"></span>zed op<span class=\"_ _4\"></span>odatkowaniem <span class=\"_ _4\"></span>wynosi 12,69<span class=\"ls40\">%.</span> * <span class=\"_ _1\"> </span><span class=\"ff5 ls0\">Prezen<span class=\"_ _3\"></span>towane <span class=\"_ _1\"> </span>dane <span class=\"_ _2\"> </span>s\u0105 <span class=\"_ _1\"> </span>warto\u015bcia<span class=\"_ _3\"></span>mi <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>op<span class=\"_ _3\"></span>odatkowaniu <span class=\"_ _1\"> </span>j<span class=\"_ _3\"></span>ako <span class=\"_ _0\"> </span>p<span class=\"_ _3\"></span>raktycznie <span class=\"_ _1\"> </span>stoso<span class=\"_ _3\"></span>wane <span class=\"_ _1\"> </span>podej\u015bcie <span class=\"_ _1\"> </span>w<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>m<span class=\"_ _3\"></span>odelu <span class=\"_ _1\"> </span>wyce<span class=\"_ _3\"></span>ny <span class=\"_ _0\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>w<span class=\"_ _3\"></span>arto\u015bci <span class=\"_ _1\"> </span>u\u017cytkowe<span class=\"_ _3\"></span>j.<span class=\"_ _f\"></span><span class=\"ff6\"> <span class=\"_ _1\"> </span></span>Stop\u0119 </span><span class=\"ls3d\">    </span>dyskontow<span class=\"_ _3\"></span>\u0105 przed opodatkowaniem w<span class=\"_ _3\"></span>yliczono dla cel\u00f3w ujawnieni<span class=\"_ _3\"></span>a na bazie zastosowanej w te\u015b<span class=\"_ _3\"></span>cie stopy po opodatkowaniu.<span class=\"_ _f\"></span><span class=\"ff6\"> </span>Wy<span class=\"ff3 ls0\">niki testu pr<span class=\"_ _4\"></span>zeprowadzon<span class=\"_ _4\"></span>ego na dzie\u0144 3<span class=\"_ _4\"></span>1 grudnia 2<span class=\"_ _4\"></span>023 r. <span class=\"_ _4\"></span>przedstawia poni\u017csza <span class=\"_ _4\"></span>tabela:<span class=\"ff2\"> </span></span>OWSP Segment Warto\u015b\u0107 bilansowa na 31.12.2023<span class=\"_ _4\"></span> r* Warto\u015b\u0107 odzyskiwalna n<span class=\"_ _4\"></span>a 31.12.2023<span class=\"_ _4\"></span> r. Odpis <span class=\"_ _4\"></span>z <span class=\"ff4 ls41\">tytu\u0142u </span>utraty warto\u015bc<span class=\"_ _4\"></span>i<span class=\"ff1\"> </span>mln PLN mln PLN mln PLN Krajowe aktywa pr<span class=\"_ _4\"></span>odukcyjne (aktywa g\u00f3rnicz<span class=\"_ _4\"></span>e i hutnicz<span class=\"_ _4\"></span>e) KGHM Polska Mi<span class=\"_ _4\"></span>ed\u017a S.A.<span class=\"ff2\"> </span>KGHM Polska Mied\u017a S.A.<span class=\"ff2\"> </span>20 166 16 577 3 589 * <span class=\"_ _19\"> </span>Warto\u015b\u0107 <span class=\"_ _19\"> </span>bilans<span class=\"_ _3\"></span>owa <span class=\"_ _19\"> </span>aktyw\u00f3w <span class=\"_ _19\"> </span>trwa\u0142ych <span class=\"_ _19\"> </span>skorygow<span class=\"_ _3\"></span>ana <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>kluczowy <span class=\"_ _19\"> </span>m<span class=\"_ _3\"></span>aj\u0105tek  ni<span class=\"_ _3\"></span>eprodukcyjny, <span class=\"_ _19\"> </span>pomnie<span class=\"_ _3\"></span>jszona <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>zobowi\u0105zania <span class=\"_ _19\"> </span>z <span class=\"_ _19\"> </span>tytu\u0142u <span class=\"_ _19\"> </span>\u015b<span class=\"_ _3\"></span>wia<span class=\"_ _f\"></span>dcze\u0144 pracowniczy<span class=\"_ _3\"></span>ch. W warto<span class=\"_ _3\"></span>\u015bci bilansowej OWSP n<span class=\"_ _3\"></span>ie uwzgl\u0119<span class=\"_ _3\"></span>dniono rezerwy n<span class=\"_ _3\"></span>a koszty likwida<span class=\"_ _3\"></span>cji kopal\u0144 sp\u00f3jn<span class=\"_ _3\"></span>ie z kalkulacj\u0105 wart<span class=\"_ _3\"></span>o\u015bci <span class=\"_ _f\"></span>u\u017cytkowej, <span class=\"_ _3\"></span>w kt\u00f3rej nie uwzgl<span class=\"_ _3\"></span>\u0119dniono wyp\u0142yw\u00f3w z tytu\u0142u likwidacji<span class=\"_ _3\"></span> kopal\u0144. <span class=\"ff6\"> </span>W wyniku <span class=\"_ _3\"></span>przeprowa<span class=\"_ _4\"></span>dzonego testu warto\u015b\u0107 u\u017cytkowa aktyw\u00f3w <span class=\"_ _3\"></span>g\u00f3rniczych i hutniczych KGHM <span class=\"_ _3\"></span>Pol<span class=\"_ _4\"></span>ska Mied\u017a <span class=\"_ _3\"></span>S.A. by\u0142a <span class=\"_ _3\"></span>ni\u017csza<span class=\"_ _4\"></span> od <span class=\"_ _0\"></span>ich <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _0\"></span>bilansowej <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>31<span class=\"ff2\"> <span class=\"_ _0\"></span>grudnia <span class=\"_ _f\"></span><span class=\"lse\">2023 <span class=\"_ _0\"></span></span>r. <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>589 <span class=\"_ _f\"></span>mln <span class=\"_ _0\"></span>PLN.<span class=\"_ _3\"></span> <span class=\"_ _f\"></span></span>Skalkulowany <span class=\"_ _f\"></span>odpis <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>tyt<span class=\"_ _3\"></span>u<span class=\"_ _4\"></span>\u0142u <span class=\"_ _f\"></span>utraty <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _f\"></span>aktyw\u00f3w uj\u0119to w<span class=\"ff2\"> </span>pozycjach: \u201eKoszty sprzedanych produkt<span class=\"_ _4\"></span>\u00f3w, towar\u00f3w i materia\u0142\u00f3w\u201d w kwocie 2 <span class=\"_ _3\"></span>587 mln PLN, w \u201eKosztach sprzeda\u017cy i <span class=\"ff3\">og\u00f3lnego zarz\u0105du\u201d 131 <span class=\"_ _3\"></span>mln <span class=\"_ _3\"></span>PLN i <span class=\"_ _3\"></span>\u201ePozosta\u0142e koszty <span class=\"_ _3\"></span>operacyj<span class=\"_ _4\"></span>ne\u201d w <span class=\"_ _3\"></span>kwocie <span class=\"_ _3\"></span>871 mln <span class=\"_ _3\"></span>PLN.<span class=\"ff2\"> <span class=\"_ _3\"></span></span>Od <span class=\"_ _3\"></span>odpisu z <span class=\"_ _3\"></span>tytu\u0142u <span class=\"_ _3\"></span>utra<span class=\"_ _4\"></span>ty warto\u015bci </span>uj\u0119to  podatek  odr<span class=\"_ _4\"></span>oczony  w  kwocie  <span class=\"ff2 lse\">666<span class=\"ls0\">  </span></span>mln  PLN  zmniejszaj\u0105c<span class=\"_ _4\"></span>  istniej\u0105ce  zobowi\u0105zani<span class=\"_ _4\"></span>e  z  tytu\u0142u  podatku  odrocz<span class=\"_ _4\"></span>onego<span class=\"ff2\"> </span>w se<span class=\"ff3\">gmencie KGH<span class=\"_ _4\"></span>M Polska <span class=\"_ _4\"></span>Mied\u017a S.A.<span class=\"ff2\"> </span></span>Odpis <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>utraty <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _1\"> </span>alokowano <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>nast\u0119puj\u0105cych <span class=\"_ _2\"> </span>klas <span class=\"_ _2\"> </span>aktyw\u00f3w: <span class=\"_ _12\"> </span><span class=\"ff2\">budynki, <span class=\"_ _1\"> </span>budowle <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>grunty <span class=\"_ _2\"> </span>(1<span class=\"_ _3\"></span> 570 <span class=\"_ _1\"> </span>mln <span class=\"_ _2\"> </span>PLN),<span class=\"ff7 fs8\"> </span></span>u<span class=\"ff3\">rz\u0105dzenia t<span class=\"_ _3\"></span>echniczn<span class=\"_ _4\"></span>e, <span class=\"_ _3\"></span>maszyny, \u015brodki <span class=\"_ _3\"></span>transportu <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>inne <span class=\"_ _3\"></span>\u015brodki <span class=\"_ _3\"></span>trwa\u0142e <span class=\"_ _3\"></span>(1 <span class=\"_ _3\"></span>102 <span class=\"_ _3\"></span>mln <span class=\"_ _3\"></span>PLN), <span class=\"_ _3\"></span>\u015brodki <span class=\"_ _3\"></span>trwa\u0142e <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>budowie (874 <span class=\"_ _3\"></span>mln </span>PLN), warto\u015bci ni<span class=\"_ _4\"></span>ema<span class=\"ff2\">terialne <span class=\"_ _4\"></span><span class=\"ff3\">\u2013<span class=\"ff2\"> </span>pozosta\u0142e (43<span class=\"_ _4\"></span> mln PLN<span class=\"_ _4\"></span>).<span class=\"ff2\"> </span></span></span>Przeprowadzona<span class=\"_ _4\"></span>  analiza<span class=\"_ _4\"></span>  wra\u017c<span class=\"_ _4\"></span>liwo\u015bci <span class=\"_ _12\"> </span>warto\u015bci <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>dz<span class=\"_ _4\"></span>yskiwalnej <span class=\"_ _12\"> </span>aktyw\u00f3w <span class=\"_ _2\"> </span>operacyjnych  K<span class=\"_ _4\"></span>GHM  P<span class=\"_ _4\"></span>olska <span class=\"_ _12\"> </span>Mied\u017a  S.A<span class=\"_ _4\"></span>.  p<span class=\"_ _4\"></span>okazuje, \u017ce<span class=\"ff2 ls0\"> <span class=\"ff3\">kluczowymi <span class=\"_ _0\"></span>za\u0142o\u017ceniami <span class=\"_ _1\"> </span>przyj\u0119tym<span class=\"_ _4\"></span>i <span class=\"_ _0\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>testu <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>utrat\u0119 <span class=\"_ _0\"> </span>warto\u015bci <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _1\"> </span>przyj\u0119te <span class=\"_ _0\"></span>\u015bcie\u017cki <span class=\"_ _1\"> </span>cenowe, <span class=\"_ _0\"></span>kurs <span class=\"_ _1\"> </span>walutowy <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span><span class=\"ff2\">az <span class=\"_ _0\"></span>stopa </span></span></span>dyskonta. Za\u0142o\u017cenia dotycz\u0105c<span class=\"_ _4\"></span>e \u015bcie\u017cek cenowych, kursu walutow<span class=\"_ _4\"></span>ego, jak i stopy <span class=\"_ _3\"></span>dyskon<span class=\"_ _4\"></span>ta zosta\u0142y przyj\u0119te z uwzgl\u0119dnieni<span class=\"_ _4\"></span>em profesjonaln<span class=\"_ _4\"></span>ej <span class=\"_ _f\"></span>oceny <span class=\"_ _3\"></span>Zarz\u0105du <span class=\"_ _f\"></span>co <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>kszta\u0142towania <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>tych <span class=\"_ _f\"></span>wielko\u015bci <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>przysz\u0142o\u015bci, <span class=\"_ _3\"></span>co <span class=\"_ _f\"></span>zosta\u0142o <span class=\"_ _3\"></span>odzwierciedlone <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>kalkulacji war<span class=\"ff3\">to\u015bci odzyskiw<span class=\"_ _4\"></span>alnej. <span class=\"ff2\"> </span></span>Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci warto\u015bci<span class=\"_ _4\"></span> odzyskiwaln<span class=\"_ _4\"></span>ej OWSP (mln <span class=\"_ _4\"></span>PLN)<span class=\"ff1\"> </span>Warto\u015b\u0107 odzys<span class=\"_ _4\"></span>kiwalna <span class=\"ff1\"> </span>Stopa dyskonta 7<span class=\"_ _4\"></span>,5% 15<span class=\"ls0\"> </span>263<span class=\"ls0\"> </span>Stopa dyskonta 7,<span class=\"_ _4\"></span>0% (test<span class=\"_ _4\"></span>) 16 577 Stopa dyskonta 6<span class=\"_ _4\"></span>,5% 18 080 Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci warto\u015bci<span class=\"_ _4\"></span> odzyskiwaln<span class=\"_ _4\"></span>ej<span class=\"ff1\"> OWSP (mln PL<span class=\"_ _4\"></span>N) </span>Warto\u015b\u0107 odzys<span class=\"_ _4\"></span>kiwalna <span class=\"ff1\"> </span>Cena miedzi -<span class=\"lse\">5%</span> 12 700 Cena miedzi <span class=\"_ _4\"></span>(t<div class=\"c wac hc1 gs59f\"><div class=\"t m0 x25 h8 y680 ff4 fs6 fc2 sc0 ls0 ws0\">Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci warto\u015bci<span class=\"_ _4\"></span> odzyskiwaln<span class=\"_ _4\"></span>ej OWSP (mln <span class=\"_ _4\"></span>PLN)<span class=\"ff1\"> </span></div></div><div class=\"c wa4 hc1 gs5a0\"><div class=\"t m0 x23 h8 y680 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 odzys<span class=\"_ _4\"></span>kiwalna <span class=\"ff1\"> </span></div></div><div class=\"c wac hc0 gs5a1\"><div class=\"t m0 x25 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">Kurs USD/PL<span class=\"_ _4\"></span>N -<span class=\"lse\">5%</span> </div></div><div class=\"c wa4 hc0 gs5a2\"><div class=\"t m0 x90 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">11 002 </div></div><div class=\"c wac hc2 gs5a3\"><div class=\"t m0 x25 h8 yf7 ff1 fs6 fc2 sc0 ls0 ws0\">Kurs USD/PLN <span class=\"_ _4\"></span>(test)<span class=\"fc0\"> </span></div></div><div class=\"c wa4 hc2 gs5a4\"><div class=\"t m0 x90 h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\">16 577 </div></div><div class=\"c wac hc0 gs5a5\"><div class=\"t m0 x25 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">Kurs USD/PL<span class=\"_ _4\"></span>N +5% </div></div><div class=\"c wa4 hc0 gs5a6\"><div class=\"t m0 x90 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">21 779 </div></div><div class=\"c wad hc3 gs5a7\"><div class=\"t m0 x25 h8 y2fd ff4 fs6 fc0 sc0 ls0 ws0\">TEST  N<span class=\"_ _3\"></span>A  UTRAT\u0118  WARTO\u015aCI  AKTYW\u00d3W  G<span class=\"_ _3\"></span>RUPY  KAPITA\u0141OWEJ  KGHM <span class=\"_ _19\"> </span>INTERNATIONAL  LTD. <span class=\"_ _10\"> </span>\u2013<span class=\"_ _3\"></span><span class=\"ff1\">  Segment  KG<span class=\"_ _3\"></span>HM<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x25 h8 y171 ff1 fs6 fc0 sc0 ls0 ws0\">INTERNATIO<span class=\"_ _4\"></span>NAL LTD. </div></div><div class=\"c wad hc4 gs5a8\"><div class=\"t m0 x25 h8 y687 ff3 fs6 fc0 sc0 ls0 ws0\">Na <span class=\"_ _11\"> </span>dzie\u0144 <span class=\"_ _10\"> </span>31 <span class=\"_ _11\"> </span>grudnia <span class=\"_ _11\"> </span>2023 <span class=\"_ _10\"> </span>r. <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>zwi\u0105zku <span class=\"_ _10\"> </span>z <span class=\"_ _11\"> </span>wyst\u0105pieniem <span class=\"_ _10\"> </span>przes\u0142anek <span class=\"_ _10\"> </span>wskazuj\u0105cych <span class=\"_ _11\"> </span>na <span class=\"_ _10\"> </span>mo\u017cliwo\u015b\u0107 <span class=\"_ _11\"> </span>zmiany <span class=\"_ _10\"> </span>warto\u015bci<span class=\"_ _4\"></span> </div><div class=\"t m0 x25 h8 y688 ff3 fs6 fc0 sc0 ls0 ws0\">odzyskiwalnej cz\u0119\u015bci zagrani<span class=\"_ _4\"></span>cznych aktyw<span class=\"_ _4\"></span>\u00f3w g\u00f3rniczych wchodz\u0105cych w sk\u0142ad Grupy KGH<span class=\"_ _4\"></span>M INTERNATIONAL LT<span class=\"_ _4\"></span>D., <span class=\"_ _3\"></span>Zarz<span class=\"_ _4\"></span>\u0105d </div><div class=\"t m0 x25 h8 y689 ff3 fs6 fc0 sc0 ls0 ws0\">Jednostki <span class=\"_ _15\"> </span>Dominuj\u0105cej <span class=\"_ _14\"> </span>przeprowadz<span class=\"_ _4\"></span>i\u0142 <span class=\"_ _14\"> </span>testy <span class=\"_ _14\"> </span>na <span class=\"_ _14\"> </span>utrat\u0119 <span class=\"_ _14\"> </span>warto\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _14\"> </span>tych <span class=\"_ _14\"> </span>aktyw\u00f3w. <span class=\"_ _14\"> </span>Dla <span class=\"_ _14\"> </span>potrzeb <span class=\"_ _15\"> </span>oszacowania <span class=\"_ _14\"> </span>warto\u015bc<span class=\"_ _4\"></span>i </div><div class=\"t m0 x25 h8 y68a ff3 fs6 fc0 sc0 ls0 ws0\">odzyskiwalnej <span class=\"_ _1\"> </span>aktyw\u00f3w <span class=\"_ _1\"> </span>Grupy <span class=\"_ _2\"> </span>KGHM <span class=\"_ _2\"> </span>INTERNAT<span class=\"_ _4\"></span>IONAL <span class=\"_ _1\"> </span>LTD., <span class=\"_ _2\"> </span>co <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>kt\u00f3rych <span class=\"_ _1\"> </span>zidentyfikowano <span class=\"_ _1\"> </span>przes\u0142anki <span class=\"_ _2\"> </span>wskazuj\u0105ce <span class=\"_ _1\"> </span>na </div><div class=\"t m0 x25 h8 y68b ff3 fs6 fc0 sc0 ls0 ws0\">mo\u017cliwo\u015b\u0107 zmiany <span class=\"_ _4\"></span>warto\u015bci <span class=\"_ _4\"></span>odzyskiwalnej, wy<span class=\"_ _4\"></span>odr\u0119bniono nas<span class=\"_ _4\"></span>t\u0119puj\u0105ce o<span class=\"_ _4\"></span>\u015brodki wypracowuj\u0105c<span class=\"_ _4\"></span>e \u015brodki pieni\u0119\u017cn<span class=\"_ _4\"></span>e (OWSP):<span class=\"ff2\"> </span></div><div class=\"t m0 x4a h53 y68c fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Kopalnia Robins<span class=\"_ _4\"></span>on, </span></span></div><div class=\"t m0 x4a h53 y68d fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Kopalnia Carlota, </span></span></div><div class=\"t m0 x4a h53 y68e fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Zag\u0142\u0119bie Sudbury,<span class=\"_ _4\"></span> w sk\u0142ad kt<span class=\"_ _4\"></span>\u00f3rego wch<span class=\"_ _4\"></span>odzi kopalnia <span class=\"_ _4\"></span>Morrison, kopa<span class=\"_ _4\"></span>lnia Podolsky <span class=\"_ _4\"></span>oraz kopalnia M<span class=\"_ _4\"></span>cCreedy, <span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x4a h53 y68f fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Projekt w fazie pr<span class=\"_ _4\"></span>zedopera<span class=\"_ _4\"></span>cyjnej Vict<span class=\"_ _4\"></span>oria. </span></span></div><div class=\"t m0 x25 h8 y690 ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x25 h8 y691 ff3 fs6 fc0 sc0 ls0 ws0\">Kluczowe przes<span class=\"_ _4\"></span>\u0142anki <span class=\"ff2 ls1c\">do<span class=\"ls0\"> </span></span>przepro<span class=\"_ _4\"></span>wadzenia testu <span class=\"_ _4\"></span>na utrat\u0119 wa<span class=\"_ _4\"></span>rto\u015bci poszcz<span class=\"_ _4\"></span>eg\u00f3lnych <span class=\"_ _4\"></span>OWSP:<span class=\"ff2\"> </span></div><div class=\"t m0 x81 h6 y692 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x81 h8 y693 ff1 fs6 fc2 sc0 ls0 ws0\">Kopalnia Robi<span class=\"_ _4\"></span>nson: </div><div class=\"t m0 x4a h53 y694 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">stwierdzono nast<span class=\"_ _4\"></span>\u0119puj\u0105ce prz<span class=\"_ _4\"></span>es\u0142anki,<span class=\"_ _4\"></span> \u017ce warto\u015b\u0107 odzyskiwa<span class=\"_ _4\"></span>lna m<span class=\"_ _4\"></span>o\u017ce by\u0107 wy\u017csza <span class=\"_ _4\"></span>ni\u017c warto\u015b<span class=\"_ _4\"></span>\u0107 bilansowa:<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x3f h53 y695 ff17 fs6 fc0 sc0 ls0 ws0\">o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">zm<span class=\"_ _4\"></span>iana \u015bcie\u017cek rynk<span class=\"_ _4\"></span>owych pro<span class=\"_ _4\"></span>gnoz cenowy<span class=\"_ _4\"></span>ch surowc\u00f3<span class=\"_ _4\"></span>w, <span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x3f h53 y696 ff17 fs6 fc0 sc0 ls0 ws0\">o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">zm<span class=\"_ _4\"></span>iana param<span class=\"_ _4\"></span>etr\u00f3w t<span class=\"ff2\">echniczno-<span class=\"_ _4\"></span>ekonomicznych <span class=\"_ _4\"></span>w zakresi<span class=\"_ _4\"></span>e wolumenu produk<span class=\"_ _4\"></span>cji, </span></span></span></div><div class=\"t m0 x3f h53 y697 ff17 fs6 fc0 sc0 ls0 ws0\">o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">zm<span class=\"_ _4\"></span>iana <span class=\"_ _14\"> </span>parametr\u00f3w <span class=\"_ _14\"> </span>techniczno<span class=\"ff2\">-</span>ekonomiczn<span class=\"_ _4\"></span>ych <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>zakresie <span class=\"_ _14\"> </span>wolumenu <span class=\"_ _14\"> </span>produkcji <span class=\"_ _14\"> </span>(uwzgl\u0119dnieni<span class=\"_ _4\"></span>e </span></span></div><div class=\"t m0 xd4 h8 y698 ff3 fs6 fc0 sc0 ls0 ws0\">eksploatacji  wyrobiska  Ruth <span class=\"_ _19\"> </span>West <span class=\"_ _10\"> </span>6), <span class=\"_ _19\"> </span>zak\u0142adanych <span class=\"_ _19\"> </span>koszt\u00f3w  operacyjnych  oraz<span class=\"_ _3\"></span><span class=\"ff2\"> </span>poziomu  nak\u0142ad\u00f3w </div><div class=\"t m0 xd4 h8 y699 ff2 fs6 fc0 sc0 ls0 ws0\">inwestycyjnych;<span class=\"_ _4\"></span> </div><div class=\"t m0 x4a h53 y69a fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">stwie<span class=\"ff3\">rdzono nast<span class=\"_ _4\"></span>\u0119puj\u0105ce przes<span class=\"_ _4\"></span>\u0142anki, <span class=\"_ _4\"></span>\u017ce warto\u015b\u0107 odzyskiwa<span class=\"_ _4\"></span>lna m<span class=\"_ _4\"></span>o\u017ce by\u0107 ni\u017csza<span class=\"_ _4\"></span> ni\u017c warto\u015b\u0107 bi<span class=\"_ _4\"></span>lansowa:<span class=\"ff2\"> </span></span></span></span></div><div class=\"t m0 x3f h53 y69b ff17 fs6 fc0 sc0 ls0 ws0\">o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">zm<span class=\"_ _4\"></span>iana wysoko\u015bci s<span class=\"_ _4\"></span>t\u00f3p dyskont<span class=\"_ _4\"></span>owych.<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x81 h6 y69c ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x81 h8 y69d ff1 fs6 fc2 sc0 ls0 ws0\">Kopalnia Carlot<span class=\"_ _4\"></span>a:<span class=\"fc0\"> </span></div><div class=\"t m0 x4a h53 y69e fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">stwierdzono nast<span class=\"_ _4\"></span>\u0119puj\u0105ce prz<span class=\"_ _4\"></span>es\u0142anki,<span class=\"_ _4\"></span> \u017ce warto\u015b\u0107 odzyskiwa<span class=\"_ _4\"></span>lna<span class=\"ff2\"> </span>mo\u017ce by\u0107 <span class=\"_ _4\"></span>wy\u017csza ni\u017c <span class=\"_ _4\"></span>warto\u015b\u0107 bilans<span class=\"_ _4\"></span>owa:<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x3f h53 y69f ff17 fs6 fc0 sc0 ls0 ws0\">o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">zm<span class=\"_ _4\"></span>iana \u015bcie\u017cek rynk<span class=\"_ _4\"></span>owych pro<span class=\"_ _4\"></span>gnoz cenowy<span class=\"_ _4\"></span>ch surowc\u00f3<span class=\"_ _4\"></span>w,  <span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x3f h53 y6a0 ff17 fs6 fc0 sc0 ls0 ws0\">o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff2\">spadek <span class=\"_ _4\"></span>stopy dysk<span class=\"_ _4\"></span>onta w stosun<span class=\"_ _4\"></span>ku do stopy dy<span class=\"_ _4\"></span>skonta z da<span class=\"_ _4\"></span>ty ostatniego <span class=\"_ _4\"></span>testu; </span></span></div><div class=\"t m0 x4a h53 y6a1 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">stwierdzono nast<span class=\"_ _4\"></span>\u0119puj\u0105ce prz<span class=\"_ _4\"></span>es\u0142anki,<span class=\"_ _4\"></span> \u017ce warto\u015b\u0107 odzyskiwa<span class=\"_ _4\"></span>lna m<span class=\"_ _4\"></span>o\u017ce by\u0107 ni\u017csza<span class=\"_ _4\"></span> ni\u017c war<span class=\"_ _4\"></span>to\u015b<span class=\"_ _3\"></span>\u0107 bila<span class=\"_ _4\"></span>nsowa:<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x3f h53 y6a2 ff17 fs6 fc0 sc0 ls0 ws0\">o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">zm<span class=\"_ _4\"></span>iana <span class=\"_ _14\"> </span>parametr\u00f3w <span class=\"_ _14\"> </span>techniczno<span class=\"ff2\">-</span>ekonomiczn<span class=\"_ _4\"></span>ych <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>zakresie <span class=\"_ _14\"> </span>wolumenu <span class=\"_ _14\"> </span>produkcji <span class=\"_ _14\"> </span>(uwzgl\u0119dnieni<span class=\"_ _4\"></span>e </span></span></div><div class=\"t m0 xd4 h8 y6a3 ff2 fs6 fc0 sc0 ls0 ws0\">eksploatacji <span class=\"_ _12\"> </span>wyrobiska <span class=\"_ _12\"> </span>Cactus <span class=\"_ _12\"> </span><span class=\"ff3\">\u2013</span>  <span class=\"ff3\">Faza <span class=\"_ _2\"> </span>I<span class=\"_ _3\"></span>II), <span class=\"_ _2\"> </span>zak\u0142adanych  k<span class=\"_ _4\"></span>oszt\u00f3w <span class=\"_ _12\"> </span>operacyjnych <span class=\"_ _12\"> </span>i  p<span class=\"_ _4\"></span>oziomu  na<span class=\"_ _4\"></span>k\u0142ad\u00f3w<span class=\"_ _4\"></span> </span></div><div class=\"t m0 xd4 h53 y6a4 ff2 fs6 fc0 sc0 ls0 ws0\">inwestycyjnych <span class=\"_ _4\"></span>oraz zmiana<span class=\"_ _4\"></span> w<span class=\"ffc\"> <span class=\"ff3\">okresie \u017cycia <span class=\"_ _4\"></span>kopalni.<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x25 h6 y6a5 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x81 h8 y6a6 ff4 fs6 fc2 sc0 ls0 ws0\">Zag\u0142\u0119bi<span class=\"ff1\">e Sudbury:<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x4a h53 y6a7 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">stwierdzono nast<span class=\"_ _4\"></span>\u0119puj\u0105ce prz<span class=\"_ _4\"></span>es\u0142anki,<span class=\"_ _4\"></span> \u017ce warto\u015b\u0107 odzyskiwa<span class=\"_ _4\"></span>lna m<span class=\"_ _4\"></span>o\u017ce by\u0107 wy\u017csza <span class=\"_ _4\"></span>ni\u017c warto\u015b<span class=\"_ _4\"></span>\u0107 bilansowa:<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x3f h53 y6a8 ff17 fs6 fc0 sc0 ls0 ws0\">o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">zm<span class=\"_ _4\"></span>iana \u015bcie\u017cek rynk<span class=\"_ _4\"></span>owych pro<span class=\"_ _4\"></span>gnoz cenowy<span class=\"_ _4\"></span>ch surowc\u00f3<span class=\"_ _4\"></span>w;<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x4a h53 y6a9 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">stwierdzono nast<span class=\"_ _4\"></span>\u0119puj\u0105ce prz<span class=\"_ _4\"></span>es\u0142anki,<span class=\"_ _4\"></span> \u017ce warto\u015b\u0107 odzyskiwa<span class=\"_ _4\"></span>lna<span class=\"ff2\"> </span>mo\u017ce by\u0107 <span class=\"_ _4\"></span>ni\u017csza ni\u017c <span class=\"_ _4\"></span>warto\u015b\u0107 bilanso<span class=\"_ _4\"></span>wa:<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x3f h53 y6aa ff17 fs6 fc0 sc0 ls0 ws0\">o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">zm<span class=\"_ _4\"></span>iana wysoko\u015bci s<span class=\"_ _4\"></span>t\u00f3p dyskont<span class=\"_ _4\"></span>owych,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x3f h53 y6ab ff17 fs6 fc0 sc0 ls0 ws0\">o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">zm<span class=\"_ _4\"></span>iana parametr\u00f3w techniczn<span class=\"_ _4\"></span>o<span class=\"ff2\">-</span>ekonomi<span class=\"_ _4\"></span>cznych w zakresie wo<span class=\"_ _4\"></span>lumenu produkcji,<span class=\"_ _4\"></span> zak\u0142adanych k<span class=\"_ _4\"></span>oszt\u00f3w </span></span></div><div class=\"t m0 xd4 h53 y6ac ff3 fs6 fc0 sc0 ls0 ws0\">operacyjnych i <span class=\"_ _4\"></span>poziomu nak\u0142ad<span class=\"_ _4\"></span>\u00f3w inwest<span class=\"_ _4\"></span>ycyjnych ora<span class=\"_ _4\"></span>z zmiana <span class=\"_ _4\"></span>w<span class=\"ffc\"> </span>okresie \u017cycia kopalni.<span class=\"ff2\"> </span></div><div class=\"t m0 x81 h6 y6ad ff1 fs4 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x81 h8 y6ae ff1 fs6 fc2 sc0 ls0 ws0\">Projekt w fazi<span class=\"_ _4\"></span>e przedoperacyj<span class=\"_ _6\"></span>ne<span class=\"_ _3\"></span>j Vic<span class=\"_ _4\"></span>toria: </div><div class=\"t m0 x4a h53 y6af fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">stwierdzono nast<span class=\"_ _4\"></span>\u0119puj\u0105ce prz<span class=\"_ _4\"></span>es\u0142anki,<span class=\"_ _4\"></span> \u017ce warto\u015b\u0107 odzyskiwa<span class=\"_ _4\"></span>lna m<span class=\"_ _4\"></span>o\u017ce by\u0107 wy\u017csza <span class=\"_ _4\"></span>ni\u017c warto\u015b<span class=\"_ _4\"></span>\u0107 bilansowa:<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x3f h53 y6b0 ff17 fs6 fc0 sc0 ls0 ws0\">o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">zm<span class=\"_ _4\"></span>iana \u015bcie\u017cek rynk<span class=\"_ _4\"></span>owych pro<span class=\"_ _4\"></span>gnoz cenowy<span class=\"_ _4\"></span>ch surowc\u00f3<span class=\"_ _4\"></span>w,  <span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x3f h53 y6b1 ff17 fs6 fc0 sc0 ls0 ws0\">o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">zm<span class=\"_ _4\"></span>iana wysoko\u015bci s<span class=\"_ _4\"></span>t\u00f3p dyskont<span class=\"_ _4\"></span>owych,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x3f h53 y6b2 ff17 fs6 fc0 sc0 ls0 ws0\">o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">zm<span class=\"_ _4\"></span>iany za\u0142o\u017ce\u0144 technicz<span class=\"_ _4\"></span>n<span class=\"ff2\">ych w mode<span class=\"_ _4\"></span>lu; </span></span></span></div><div class=\"t m0 x4a h53 y562 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">stwierdzono nast<span class=\"_ _4\"></span>\u0119puj\u0105ce prz<span class=\"_ _4\"></span>es\u0142anki,<span class=\"_ _4\"></span> \u017ce warto\u015b\u0107 odzyskiwa<span class=\"_ _4\"></span>lna m<span class=\"_ _4\"></span>o\u017ce by\u0107 ni\u017csza<span class=\"_ _4\"></span> ni\u017c war<span class=\"_ _4\"></span>to\u015b\u0107 bilansowa:<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x3f h53 y563 ff17 fs6 fc0 sc0 ls0 ws0\">o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff2\">aktualiz<span class=\"_ _4\"></span>acja harmon<span class=\"_ _4\"></span>ogramu bud<span class=\"_ _4\"></span>owy kopalni, </span></span></div><div class=\"t m0 x3f h53 y564 ff17 fs6 fc0 sc0 ls0 ws0\">o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">uaktua<span class=\"_ _4\"></span>lnienie nak\u0142a<span class=\"_ _4\"></span>d\u00f3w inwesty<span class=\"_ _4\"></span>cyjnych,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x3f h53 y565 ff17 fs6 fc0 sc0 ls0 ws0\">o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">zm<span class=\"_ _4\"></span>iany za\u0142o\u017ce\u0144 ek<span class=\"_ _4\"></span>onomicznych <span class=\"_ _4\"></span>modelu.<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x25 h8 y566 ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x25 h8 y567 ff2 fs6 fc0 sc0 ls0 ws0\">Na <span class=\"_ _0\"></span>potrzeb<span class=\"_ _4\"></span>y <span class=\"_ _0\"></span>ustalen<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>wa<span class=\"_ _3\"></span><span class=\"ff3\">rto\u015bci <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>dzyski<span class=\"_ _4\"></span>walnej <span class=\"_ _f\"></span>aktyw\u00f3w <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h <span class=\"_ _f\"></span>OWSP <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>przeprowadzonym <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>e\u015bcie <span class=\"_ _f\"></span>dokonan<span class=\"_ _4\"></span>o </span></div><div class=\"t m0 x25 h8 y6b3 ff3 fs6 fc0 sc0 ls0 ws0\">wyceny <span class=\"_ _1\"> </span>do <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _2\"> </span>godziwej <span class=\"_ _2\"> </span>(pomniejsz<span class=\"_ _4\"></span>onej <span class=\"_ _2\"> </span>o <span class=\"_ _2\"> </span>szacowane <span class=\"_ _1\"> </span>koszty <span class=\"_ _2\"> </span>doprowadzenia <span class=\"_ _1\"> </span>do <span class=\"_ _2\"> </span>zbycia) <span class=\"_ _1\"> </span>wyko<span class=\"_ _3\"></span>rzys<span class=\"_ _4\"></span>tuj\u0105c <span class=\"_ _1\"> </span>podej\u015bcie </div><div class=\"t m0 x25 h8 y6b4 ff3 fs6 fc0 sc0 ls0 ws0\">dochodowe, <span class=\"_ _4\"></span>tj. metod\u0119 zdysk<span class=\"_ _4\"></span>ontowanych <span class=\"_ _4\"></span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w pieni\u0119\u017cnyc<span class=\"_ _4\"></span>h<span class=\"ff2\"> dla OWSP: Sudbury, <span class=\"_ _4\"></span>Victoria, Robinson i <span class=\"_ _4\"></span>Carlota. </span></div><div class=\"t m0 x25 h8 y6b5 ff3 fs6 fc0 sc0 ls0 ws0\">Dla <span class=\"_ _3\"></span>OWSP <span class=\"_ _3\"></span>Robinson <span class=\"_ _3\"></span>nast\u0105pi\u0142a zmiana <span class=\"_ _3\"></span>modelu <span class=\"_ _3\"></span>wyceny <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>odzyskiwalnej, w <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>statnim te\u015bcie <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>utrat\u0119 <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>tego </div><div class=\"t m0 x25 h8 y414 ff3 fs6 fc0 sc0 ls0 ws0\">aktywa na dzie\u0144 3<span class=\"_ _4\"></span>0 czerwca 2<span class=\"_ _4\"></span>021 r. <span class=\"_ _4\"></span>zastosowano model wa<span class=\"_ _4\"></span>rto\u015bci<span class=\"_ _4\"></span> u\u017cytkowej.<span class=\"ff2\"> </span></div></div><div class=\"c waf hc5 gs5aa\"><div class=\"t m0 x11 h8 y6b8 ff4 fs6 fc0 sc0 ls0 ws0\">Podstawowe <span class=\"_ _4\"></span>za\u0142o\u017cenia m<span class=\"_ _4\"></span>akroekonomic<span class=\"_ _4\"></span>zne przyj\u0119t<span class=\"_ _4\"></span>e w te\u015bci<span class=\"_ _4\"></span>e na utrat<span class=\"_ _4\"></span>\u0119 warto\u015bci na 31<span class=\"_ _4\"></span> grudni<span class=\"_ _4\"></span>a 2023 r<span class=\"_ _4\"></span>. \u2013<span class=\"ff1\"> noto<span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>ania </span></div><div class=\"t m0 x11 h8 y492 ff1 fs6 fc0 sc0 ls0 ws0\">cen metali </div></div><div class=\"c waf hc6 gs5ab\"><div class=\"t m0 x11 h8 y6ba ff3 fs6 fc0 sc0 ls0 ws0\">\u015acie\u017cki <span class=\"_ _2\"> </span>cenowe <span class=\"_ _2\"> </span>zosta\u0142y <span class=\"_ _2\"> </span>przyj\u0119te<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>podstawie <span class=\"_ _2\"> </span>dost\u0119pnych <span class=\"_ _2\"> </span>wieloletnich <span class=\"_ _1\"> </span>prognoz <span class=\"_ _2\"> </span>instytucji <span class=\"_ _2\"> </span>finansowych <span class=\"_ _1\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> analitycznych.<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y6bb ff3 fs6 fc0 sc0 ls0 ws0\">Szczeg\u00f3\u0142owa <span class=\"_ _3\"></span>prognoza <span class=\"_ _3\"></span>przygotowywana <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>dla <span class=\"_ _3\"></span>okresu <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _f\"></span>2028, <span class=\"_ _3\"></span>dla <span class=\"_ _f\"></span>okresu <span class=\"_ _f\"></span>2029 <span class=\"_ _f\"></span></span>\u2013<span class=\"ff2\"> <span class=\"_ _f\"></span>2033 <span class=\"_ _f\"></span>stosowane <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>techniczne<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y6bc ff3 fs6 fc0 sc0 ls0 ws0\">dostosowanie <span class=\"_ _0\"></span>cen <span class=\"_ _1\"> </span>pomi\u0119dzy <span class=\"_ _1\"> </span>ostatnim <span class=\"_ _0\"></span>rokiem <span class=\"_ _1\"> </span>szczeg\u00f3\u0142owe<span class=\"_ _4\"></span>j <span class=\"_ _1\"> </span>prognozy, <span class=\"_ _0\"></span>a <span class=\"_ _1\"> </span>rokiem <span class=\"_ _1\"> </span>2034, <span class=\"_ _0\"></span>od<span class=\"_ _3\"></span><span class=\"ff2\"> </span>kt\u00f3rego <span class=\"_ _1\"> </span>wykorzystywana <span class=\"_ _0\"></span>jest </div><div class=\"t m0 x11 h8 y6bd ff3 fs6 fc0 sc0 ls0 ws0\">d\u0142ugoterminowa <span class=\"_ _4\"></span>prognoza c<span class=\"_ _4\"></span>eny me<span class=\"ff2\">talu na pozi<span class=\"_ _4\"></span>omie: </span></div><div class=\"t m0 x11 h8 y418 ff2 fs6 fcb sc0 ls0 ws0\">  - <span class=\"fc0\">dla miedzi <span class=\"_ _4\"></span><span class=\"ff3\">\u2013<span class=\"ff2\"> 8 250 <span class=\"_ _4\"></span>USD/t (3,74 USD/lb)<span class=\"_ _4\"></span>;<span class=\"fcb\"> </span></span></span></span></div><div class=\"t m0 x11 h8 y40f ff2 fs6 fcb sc0 ls0 ws0\">  - <span class=\"ff3 fc0\">dla z\u0142ota \u2013<span class=\"ff2\"> 1 6<span class=\"_ _4\"></span>00 USD/oz;<span class=\"fcb\"> </span></span></span></div><div class=\"t m0 x11 h8 y129 ff2 fs6 fcb sc0 ls0 ws0\"> -<span class=\"ls42\">  </span><span class=\"fc0\">dla niklu <span class=\"ff3\">\u2013</span> 8,<span class=\"_ _4\"></span>5 USD/lb (18 739 <span class=\"_ _4\"></span>USD/t). </span></div></div><div class=\"c wb0 hb3 gs5ad\"><div class=\"t m0 x11 h8 y360 ff4 fs6 fc2 sc0 ls0 ws0\">Za\u0142o\u017cenia przyj<span class=\"_ _4\"></span>\u0119te w te\u015bci<span class=\"_ _4\"></span>e na utrat\u0119 w<span class=\"_ _4\"></span>arto\u015bci <span class=\"ff1\"> </span></div><div class=\"t m0 x11 h8 y65 ff1 fs6 fc2 sc0 ls0 ws0\">na 31 grudnia 2<span class=\"_ _4\"></span>023 r.  </div></div><div class=\"c wb1 hb3 gs5ae\"><div class=\"t m0 x67 h8 y11b ff1 fs6 fc2 sc0 ls0 ws0\">Victoria </div></div><div class=\"c wb2 hb3 gs5af\"><div class=\"t m0 x16 h8 y11b ff1 fs6 fc2 sc0 ls0 ws0\">Sudbury </div></div><div class=\"c wb1 hb3 gs5b0\"><div class=\"t m0 x19 h8 y11b ff1 fs6 fc2 sc0 ls0 ws0\">Robinson</div><div class=\"t m0 x1c h53 y6c0 ff7 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wb3 hb3 gs5b1\"><div class=\"t m0 x75 h18 y11b ff1 fs6 fc2 sc0 ls0 ws0\">Carlota<span class=\"ff7 fs8 fc0\"> </span></div></div><div class=\"c wb0 hc7 gs5b2\"><div class=\"t m0 x11 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">Okres <span class=\"ff3\">\u017cycia kopal<span class=\"_ _4\"></span>ni / okres pr<span class=\"_ _4\"></span>ognozy<span class=\"ff2\"> </span></span></div></div><div class=\"c wb1 hc7 gs5b3\"><div class=\"t m0 x1c h8 y1c3 ff2 fs6 fc0 sc0 lse ws0\">16<span class=\"ls0\"> </span></div></div><div class=\"c wb2 hc7 gs5b4\"><div class=\"t m0 x1d h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c wb1 hc7 gs5b5\"><div class=\"t m0 x1c h8 y1c3 ff2 fs6 fc0 sc0 lse ws0\">13<span class=\"ls0\"> </span></div></div><div class=\"c wb3 hc7 gs5b6\"><div class=\"t m0 x1d h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c wb0 hc8 gs5b7\"><div class=\"t m0 x11 h8 y101 ff3 fs6 fc0 sc0 ls0 ws0\">Poziom produkcji m<span class=\"_ _4\"></span>iedzi w okr<span class=\"_ _4\"></span>esie \u017cycia <span class=\"_ _4\"></span>kopalni (tys. <span class=\"_ _4\"></span>t)<span class=\"ff2\"> </span></div></div><div class=\"c wb1 hc8 gs5b8\"><div class=\"t m0 x24 h8 y101 ff2 fs6 fc0 sc0 lse ws0\">266<span class=\"ls0\"> </span></div></div><div class=\"c wb2 hc8 gs5b9\"><div class=\"t m0 x1c h8 y101 ff2 fs6 fc0 sc0 lse ws0\">16<span class=\"ls0\"> </span></div></div><div class=\"c wb1 hc8 gs5ba\"><div class=\"t m0 x24 h8 yfb ff2 fs6 fc0 sc0 lse ws0\">569<span class=\"ls0\"> </span></div></div><div class=\"c wb3 hc8 gs5bb\"><div class=\"t m0 x1c h8 yfb ff2 fs6 fc0 sc0 lse ws0\">11<span class=\"ls0\"> </span></div></div><div class=\"c wb0 hc9 gs5bc\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Poziom produkcji nik<span class=\"_ _4\"></span>lu w <span class=\"_ _4\"></span>okresie \u017cycia <span class=\"_ _4\"></span>kopalni (tys.t)<span class=\"ff2\"> </span></div></div><div class=\"c wb1 hc9 gs5bd\"><div class=\"t m0 x24 h8 y65 ff2 fs6 fc0 sc0 lse ws0\">229<span class=\"ls0\"> </span></div></div><div class=\"c wb2 hc9 gs5be\"><div class=\"t m0 x1d h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c wb1 hc9 gs5bf\"><div class=\"t m0 x33 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb3 hc9 gs5c0\"><div class=\"t m0 x6d h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb0 hca gs5c1\"><div class=\"t m0 x11 h8 y1c3 ff3 fs6 fc0 sc0 ls0 ws0\">Poziom produkcji z<span class=\"_ _4\"></span>\u0142ota w okresi<span class=\"_ _4\"></span>e \u017cycia <span class=\"_ _4\"></span>kopalni (tys. <span class=\"_ _4\"></span>oz)<span class=\"ff2\"> </span></div></div><div class=\"c wb1 hca gs5c2\"><div class=\"t m0 x24 h8 y1c3 ff2 fs6 fc0 sc0 lse ws0\">205<span class=\"ls0\"> </span></div></div><div class=\"c wb2 hca gs5c3\"><div class=\"t m0 x1c h8 y1c3 ff2 fs6 fc0 sc0 lse ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c wb1 hca gs5c4\"><div class=\"t m0 x24 h8 y1c3 ff2 fs6 fc0 sc0 lse ws0\">478<span class=\"ls0\"> </span></div></div><div class=\"c wb3 hca gs5c5\"><div class=\"t m0 x6d h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb0 hc9 gs5c6\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">\u015arednia mar\u017ca<span class=\"_ _4\"></span> operacyjna w <span class=\"_ _4\"></span>okresie \u017c<span class=\"_ _4\"></span>ycia kopalni<span class=\"ff2\"> </span></div></div><div class=\"c wb1 hc9 gs5c7\"><div class=\"t m0 x1a h8 y65 ff2 fs6 fc0 sc0 lse ws0\">64%<span class=\"ls0\"> </span></div></div><div class=\"c wb2 hc9 gs5c8\"><div class=\"t m0 xab h8 y65 ff2 fs6 fc0 sc0 lse ws0\">9%<span class=\"ls0\"> </span></div></div><div class=\"c wb1 hc9 gs5c9\"><div class=\"t m0 x1a h8 y65 ff2 fs6 fc0 sc0 lse ws0\">41%<span class=\"ls0\"> </span></div></div><div class=\"c wb3 hc9 gs5ca\"><div class=\"t m0 xab h8 y65 ff2 fs6 fc0 sc0 lse ws0\">3%<span class=\"ls0\"> </span></div></div><div class=\"c wb0 hcb gs5cb\"><div class=\"t m0 x11 h8 y6c5 ff3 fs6 fc0 sc0 ls0 ws0\">Poziom nak\u0142ad\u00f3w inw<span class=\"_ _4\"></span>estycyjny<span class=\"_ _4\"></span>ch do poni<span class=\"_ _4\"></span>esienia <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y6c6 ff3 fs6 fc0 sc0 ls0 ws0\">w okresie \u017cycia ko<span class=\"_ _4\"></span>palni [mln <span class=\"_ _4\"></span>USD]<span class=\"ff2\"> </span></div></div><div class=\"c wb1 hcb gs5cc\"><div class=\"t m0 x68 h8 y6c7 ff2 fs6 fc0 sc0 ls0 ws0\">1 686 </div></div><div class=\"c wb2 hcb gs5cd\"><div class=\"t m0 x1d h8 y6c7 ff2 fs6 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c wb1 hcb gs5ce\"><div class=\"t m0 x68 h8 y6c7 ff2 fs6 fc0 sc0 ls0 ws0\">1 236 </div></div><div class=\"c wb3 hcb gs5cf\"><div class=\"t m0 x1c h8 y6c7 ff2 fs6 fc0 sc0 lse ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c wb0 hcb gs5d0\"><div class=\"t m0 x19 h92 y6c5 ff5 fs6 fc0 sc0 ls0 ws0\">W tym skapitaliz<span class=\"_ _4\"></span>owane kos<span class=\"_ _4\"></span>zty \u015bci\u0105gania <span class=\"_ _4\"></span>nadk\u0142adu <span class=\"ff6\"> </span></div><div class=\"t m0 x19 h92 y6c6 ff6 fs6 fc0 sc0 ls0 ws0\">[mln USD]  </div></div><div class=\"c wb1 hcb gs5d1\"><div class=\"t m0 x33 h92 y12e ff6 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb2 hcb gs5d2\"><div class=\"t m0 x33 h92 y12e ff6 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb1 hcb gs5d3\"><div class=\"t m0 x3e h92 y12e ff6 fs6 fc0 sc0 ls43 ws0\">745<span class=\"ls0\"> </span></div></div><div class=\"c wb3 hcb gs5d4\"><div class=\"t m0 x1d h92 y12e ff6 fs6 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c wb0 hcc gs5d5\"><div class=\"t m0 x11 h8 yd3 ff2 fs6 fc0 sc0 ls0 ws0\">Zastosowana s<span class=\"_ _4\"></span>topa dysk<span class=\"_ _4\"></span>onta po opodatk<span class=\"_ _4\"></span>owaniu </div><div class=\"t m0 x11 h8 yf7 ff3 fs6 fc0 sc0 ls0 ws0\">dla aktyw\u00f3w w<span class=\"ff2\"> <span class=\"_ _4\"></span>fazie operac<span class=\"_ _4\"></span>yjnej </span></div></div><div class=\"c wb1 hcc gs5d6\"><div class=\"t m0 x33 h8 y6c7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb2 hcc gs5d7\"><div class=\"t m0 x23 h8 y6c7 ff2 fs6 fc0 sc0 ls0 ws0\">7,9% </div></div><div class=\"c wb1 hcc gs5d8\"><div class=\"t m0 x23 h8 y6c7 ff2 fs6 fc0 sc0 ls0 ws0\">7,9% </div></div><div class=\"c wb3 hcc gs5d9\"><div class=\"t m0 x23 h8 y6c7 ff2 fs6 fc0 sc0 ls0 ws0\">9,9% </div></div><div class=\"c wb0 hcc gs5da\"><div class=\"t m0 x11 h8 yd3 ff2 fs6 fc0 sc0 ls0 ws0\">Zastosowana s<span class=\"_ _4\"></span>topa dysk<span class=\"_ _4\"></span>onta po opodatk<span class=\"_ _4\"></span>owaniu  </div><div class=\"t m0 x11 h8 y6c6 ff3 fs6 fc0 sc0 ls0 ws0\">dla aktyw\u00f3w w<span class=\"ff2\"> <span class=\"_ _4\"></span>fazie przedop<span class=\"_ _4\"></span>eracyjnej </span></div></div><div class=\"c wb1 hcc gs5db\"><div class=\"t m0 x23 h8 y6c7 ff2 fs6 fc0 sc0 ls0 ws0\">9,4% </div></div><div class=\"c wb2 hcc gs5dc\"><div class=\"t m0 x33 h8 y6c7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb1 hcc gs5dd\"><div class=\"t m0 x33 h8 y6c7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb3 hcc gs5de\"><div class=\"t m0 x6d h8 y6c7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb0 hc9 gs5df\"><div class=\"t m0 x11 h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\">Koszty doprowadz<span class=\"_ _4\"></span>enia do zbyc<span class=\"_ _4\"></span>ia </div></div><div class=\"c wb4 hc9 gs5e0\"><div class=\"t m0 x34 h8 y65 ff2 fs6 fc0 sc0 lse ws0\">2%<span class=\"ls0\"> </span></div></div><div class=\"c wb0 hcb gs5e1\"><div class=\"t m0 x11 h8 y6c5 ff3 fs6 fc0 sc0 ls0 ws0\">Poziom hierarchii <span class=\"_ _4\"></span>warto\u015bci g<span class=\"_ _4\"></span>odziwej do k<span class=\"_ _4\"></span>t\u00f3rego </div><div class=\"t m0 x11 h8 y6c6 ff3 fs6 fc0 sc0 ls0 ws0\">zaklasyfikowan<span class=\"_ _4\"></span>o wycen\u0119 d<span class=\"_ _4\"></span>o warto\u015bci godziw<span class=\"_ _4\"></span>ej<span class=\"ff2\"> </span></div></div><div class=\"c wb4 hcb gs5e2\"><div class=\"t m0 x77 h8 y6c7 ff2 fs6 fc0 sc0 ls0 ws0\">Poziom 3 </div></div><div class=\"c wb5 hbb gs5e3\"><div class=\"t m0 x25 h18 y3f8 ff1 fs6 fc2 sc0 ls0 ws0\">OWSP<span class=\"ff7 fs8 fc0\"> </span></div></div><div class=\"c wb6 hbb gs5e4\"><div class=\"t m0 x25 h8 y3f8 ff1 fs6 fc2 sc0 ls0 ws0\">Data ostatni<span class=\"_ _4\"></span>ego testu na </div><div class=\"t m0 x25 h18 y347 ff4 fs6 fc2 sc0 ls0 ws0\">utrat\u0119 warto\u015bci<span class=\"ff7 fs8 fc0\"> </span></div></div><div class=\"c wb7 hbb gs5e5\"><div class=\"t m0 x25 h8 y3f8 ff4 fs6 fc2 sc0 ls0 ws0\">Stopa dyskonta u<span class=\"_ _4\"></span>\u017cyta w </div><div class=\"t m0 x25 h8 y347 ff4 fs6 fc2 sc0 ls0 ws0\">ostatnim te\u015bcie <span class=\"_ _4\"></span>na utrat\u0119 </div><div class=\"t m0 x25 h18 yc9 ff4 fs6 fc2 sc0 ls0 ws0\">warto\u015bci<span class=\"ff7 fs8 fc0\"> </span></div></div><div class=\"c wb5 hcd gs5e6\"><div class=\"t m0 x25 h8 yd4 ff1 fs6 fc2 sc0 ls0 ws0\">Sudbury </div></div><div class=\"c wb6 hcd gs5e7\"><div class=\"t m0 x1d h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">31 grudnia <span class=\"_ _4\"></span>2021 r. </div></div><div class=\"c wb7 hcd gs5e8\"><div class=\"t m0 xb6 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">7,5% </div></div><div class=\"c wb5 hce gs5e9\"><div class=\"t m0 x25 h8 yfb ff1 fs6 fc2 sc0 ls0 ws0\">Robinson </div></div><div class=\"c wb6 hce gs5ea\"><div class=\"t m0 x9e h8 yfb ff2 fs6 fc0 sc0 ls0 ws0\">30 czerwca 2<span class=\"_ _4\"></span>021 r. </div></div><div class=\"c wb7 hce gs5eb\"><div class=\"t m0 xb6 h8 yfb ff2 fs6 fc0 sc0 ls0 ws0\">7,5% </div></div><div class=\"c wb5 hcd gs5ec\"><div class=\"t m0 x25 h8 yd4 ff1 fs6 fc2 sc0 ls0 ws0\">Carlota </div></div><div class=\"c wb6 hcd gs5ed\"><div class=\"t m0 x1d h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">31 grudnia <span class=\"_ _4\"></span>2019 r. </div></div><div class=\"c wb7 hcd gs5ee\"><div class=\"t m0 xb6 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">9,5% </div></div><div class=\"c wb5 hc8 gs5ef\"><div class=\"t m0 x25 h8 yfb ff1 fs6 fc2 sc0 ls0 ws0\">Victoria </div></div><div class=\"c wb6 hc8 gs5f0\"><div class=\"t m0 x9e h8 yfb ff2 fs6 fc0 sc0 ls0 ws0\">30 czerwca 2<span class=\"_ _4\"></span>021 r. </div></div><div class=\"c wb7 hc8 gs5f1\"><div class=\"t m0 x76 h8 yfb ff2 fs6 fc0 sc0 ls0 ws0\">10,5% </div></div><div class=\"c w3 hb2 gs5f2\"><div class=\"t m0 x25 h8 yca ff4 fs6 fc2 sc0 ls0 ws0\">Kluczowe czynni<span class=\"_ _4\"></span>ki zmiany <span class=\"_ _4\"></span>za\u0142o\u017ce\u0144 techni<span class=\"_ _4\"></span>czno<span class=\"ff1\">-</span>ekonomiczn<span class=\"_ _4\"></span>ych przyj<span class=\"_ _4\"></span>\u0119te w te\u015bcie na utr<span class=\"_ _4\"></span>at\u0119 warto\u015bc<span class=\"_ _4\"></span>i <span class=\"ff1\"> </span></div><div class=\"t m0 x25 h8 yc9 ff1 fs6 fc2 sc0 ls44 ws0\">na<span class=\"ls42\">  <span class=\"lsf\">31<span class=\"ls0\"> grudnia 2023 <span class=\"_ _4\"></span>r. </span></span></span></div></div><div class=\"c wb8 hc3 gs5f3\"><div class=\"t m0 x25 h8 y34c ff1 fs6 fc2 sc0 ls0 ws0\">Sudbury  </div></div><div class=\"c wb9 hc3 gs5f4\"><div class=\"t m0 x25 h8 y2fd ff3 fs6 fc0 sc0 ls0 ws0\">Zwi\u0119kszenie  wolumenu  produkcji  metalu  p\u0142atnego  w  kopalni  McCreedy  West.  W <span class=\"_ _19\"> </span>o<span class=\"_ _3\"></span>parc<span class=\"_ _4\"></span>iu  o  zmiany </div><div class=\"t m0 x25 h8 y171 ff2 fs6 fc0 sc0 ls0 ws0\">za<span class=\"ff3\">\u0142o\u017ce\u0144 operacyjn<span class=\"_ _4\"></span>ych d<span class=\"_ _4\"></span>okonano aktua<span class=\"_ _4\"></span>lizacji modelu fi<span class=\"_ _4\"></span>nansowe<span class=\"_ _4\"></span>go. <span class=\"ff2\"> </span></span></div></div><div class=\"c wb8 hbb gs5f5\"><div class=\"t m0 x25 h8 y6d6 ff1 fs6 fc2 sc0 ls0 ws0\">Robinson </div></div><div class=\"c wb9 hbb gs5f6\"><div class=\"t m0 x25 h8 y6d7 ff3 fs6 fc0 sc0 ls0 ws0\">Aktualizacja <span class=\"_ _1\"> </span>planu <span class=\"_ _1\"> </span>produkcji <span class=\"_ _1\"> </span>uwzgl\u0119dniaj\u0105<span class=\"_ _4\"></span>c<span class=\"ff2\">a <span class=\"_ _1\"> </span></span>e<span class=\"_ _3\"></span>ksploata<span class=\"_ _4\"></span>cj\u0119 <span class=\"_ _1\"> </span>wyrobiska <span class=\"_ _1\"> </span>odkrywkoweg<span class=\"_ _4\"></span>o <span class=\"_ _1\"> </span>Ruth <span class=\"_ _2\"> </span>West <span class=\"_ _0\"></span>6 <span class=\"_ _2\"> </span>oraz </div><div class=\"t m0 x25 h8 y6d6 ff2 fs6 fc0 sc0 ls0 ws0\">zmian<span class=\"ff3\">\u0119</span> <span class=\"ff3\">sekwencji g\u00f3rnicz<span class=\"_ _4\"></span>ej eksploatacj<span class=\"_ _4\"></span>i wyrobiska odkrywk<span class=\"_ _4\"></span>owego Libert<span class=\"_ _4\"></span>y, kt\u00f3ra pozwol<span class=\"_ _4\"></span>i\u0142a<span class=\"_ _3\"></span><span class=\"ff2\"> </span>na wyd\u0142u\u017ceni<span class=\"_ _4\"></span>e </span></div><div class=\"t m0 x25 h8 y6d8 ff2 fs6 fc0 sc0 ls0 ws0\">LOM do 2036<span class=\"_ _4\"></span> r. W oparciu <span class=\"_ _4\"></span>o zmiany za<span class=\"ff3\">\u0142o\u017ce\u0144 op<span class=\"_ _4\"></span>eracyjnych d<span class=\"_ _4\"></span>okonano aktualiza<span class=\"_ _4\"></span>cji modelu <span class=\"_ _4\"></span>finansoweg<span class=\"_ _4\"></span>o.<span class=\"ff2\"> </span></span></div></div><div class=\"c wb8 h9c gs5f7\"><div class=\"t m0 x25 h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">Carlota </div></div><div class=\"c wb9 h9c gs5f8\"><div class=\"t m0 x25 h8 y109 ff3 fs6 fc0 sc0 ls0 ws0\">Aktualizacja <span class=\"_ _3\"></span>planu <span class=\"_ _0\"></span>produkcji <span class=\"_ _3\"></span>obejmuj\u0105ca <span class=\"_ _f\"></span>eksploatacj\u0119 <span class=\"_ _f\"></span>wyrobisk<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>odkrywkoweg<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>Cactus <span class=\"_ _0\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _f\"></span></span>Faza <span class=\"_ _f\"></span>I<span class=\"_ _3\"></span>II, <span class=\"_ _f\"></span>kt\u00f3ra </div><div class=\"t m0 x25 h8 yca ff3 fs6 fc0 sc0 ls0 ws0\">pozwoli\u0142a <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>wyd\u0142u\u017cenie <span class=\"_ _15\"> </span>LOM <span class=\"_ _15\"> </span>do <span class=\"_ _14\"> </span>2027 <span class=\"_ _15\"> </span>r. <span class=\"_ _15\"> </span>W <span class=\"_ _14\"> </span>oparciu <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>zmiany <span class=\"_ _14\"> </span>z<span class=\"ff2\">a</span>\u0142o\u017ce\u0144 <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span>peracyjny<span class=\"_ _4\"></span>ch <span class=\"_ _15\"> </span>dokonano </div><div class=\"t m0 x25 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">aktualizacji mod<span class=\"_ _4\"></span>elu finans<span class=\"_ _4\"></span>owego.  </div></div><div class=\"c wb8 hc gs5f9\"><div class=\"t m0 x25 h8 y131 ff1 fs6 fc2 sc0 ls0 ws0\">Victoria </div></div><div class=\"c wb9 hc gs5fa\"><div class=\"t m0 x25 h8 y347 ff2 fs6 fc0 sc0 ls0 ws0\">Aktualizacja  harm<span class=\"_ _4\"></span>onogra<span class=\"ff3\">mu  budowy  kopalni,  uaktua<span class=\"_ _4\"></span>lnienie  nak\u0142ad\u00f3w  inwestycy<span class=\"_ _4\"></span>jnych  oraz  kalkulacji </span></div><div class=\"t m0 x25 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">koszt\u00f3w operac<span class=\"_ _4\"></span>yjnych.<span class=\"ff2\"> </span></div></div>Wyniki przepr<span class=\"_ _4\"></span>owadzonych tes<span class=\"_ _4\"></span>t\u00f3w na dz<span class=\"_ _4\"></span>ie\u0144 31 grudnia<span class=\"_ _4\"></span> 2023 <span class=\"_ _4\"></span>r. przedstawia poni\u017csz<span class=\"_ _4\"></span>a tabela:<span class=\"ff2\"> </span>OWSP Segment (Cz\u0119\u015b\u0107 2)<span class=\"ff1\"> </span>Warto\u015b\u0107 bi<span class=\"_ _4\"></span>lansowa*<span class=\"ff1\"> </span>Warto\u015b\u0107 <span class=\"ff1\">odzys<span class=\"_ _4\"></span>kiwalna </span>Odpis <span class=\"_ _4\"></span>z <span class=\"ff4\">tytu\u0142u utraty </span>warto\u015bci<span class=\"ff1\"> </span>mln USD mln PLN mln USD mln PLN mln USD mln PLN Victoria KGHM INTERNATIONAL LTD. 428*** 1 683 3<span class=\"lse\">20</span> 1 259<span class=\"ls0\"> </span>108<span class=\"ls0\"> </span>424<span class=\"ls0\"> </span>Sudbury (50) (197) (46)** (164) - - Robinson 358*** 1 409 431<span class=\"ls0\"> </span>1 696 - - Carlota (47) (185) (47) (185) - - * Warto\u015b\u0107 bilanso<span class=\"_ _3\"></span>wa aktyw\u00f3w trwa\u0142y<span class=\"_ _3\"></span>ch pomniejszona o rezerw\u0119 z t<span class=\"_ _3\"></span>ytu\u0142u przysz\u0142ych koszt\u00f3w likwid<span class=\"_ _3\"></span>acji kopal\u0144<span class=\"_ _3\"></span><span class=\"ff6\"> oraz sa<span class=\"_ _3\"></span>lda podatku odroczone<span class=\"_ _3\"></span>go. </span>** Uwzgl\u0119dnia zo<span class=\"_ _3\"></span>bowi\u0105zanie z tytu\u0142u kont<span class=\"_ _3\"></span>raktu z Franco Nevada.<span class=\"_ _3\"></span><span class=\"ff6\"> </span>*** W tym warto<span class=\"_ _3\"></span>\u015b\u0107 aktywowanych koszt<span class=\"_ _3\"></span>\u00f3w finansowania ze<span class=\"_ _3\"></span>wn\u0119trznego (KFZ) dla Robin<span class=\"_ _3\"></span>son 7 mln USD, dla Projektu<span class=\"_ _3\"></span> Victoria 44 mln USD.<span class=\"_ _3\"></span><span class=\"ff6\"> </span>W  wyniku<span class=\"_ _4\"></span>  pr<span class=\"_ _4\"></span>zeprowadzonego <span class=\"_ _2\"> </span>testu  dokonan<span class=\"_ _4\"></span>o  odpi<span class=\"_ _4\"></span>su <span class=\"_ _12\"> </span>aktualizuj\u0105cego <span class=\"_ _2\"> </span>z  tytu\u0142u  utra<span class=\"_ _4\"></span>ty <span class=\"_ _12\"> </span>warto\u015bci <span class=\"_ _2\"> </span>aktyw\u00f3w  OWSP <span class=\"_ _2\"> </span>Victoria w <span class=\"ff3\">wysoko\u015bci <span class=\"_ _15\"> </span>424 <span class=\"_ _15\"> </span>mln <span class=\"_ _15\"> </span>PLN <span class=\"_ _15\"> </span>(108 <span class=\"_ _15\"> </span>mln <span class=\"_ _15\"> </span>USD), <span class=\"_ _14\"> </span>kt\u00f3ry <span class=\"_ _15\"> </span>zosta\u0142 <span class=\"_ _15\"> </span>uj\u0119ty <span class=\"_ _14\"> </span></span><span class=\"ls28\">w <span class=\"_ _15\"> </span></span>pozycji <span class=\"_ _15\"> </span><span class=\"ff3\">\u201ePozosta\u0142e <span class=\"_ _15\"> </span>koszty <span class=\"_ _15\"> </span>operacyjne\u201d. <span class=\"_ _15\"> </span>W <span class=\"_ _15\"> </span>zwi\u0105zku</span> z  dokonan<span class=\"_ _4\"></span>ym  odpisem  na<span class=\"_ _4\"></span>liczono  odr<span class=\"_ _4\"></span>oczony  p<span class=\"_ _4\"></span>odatek <span class=\"_ _12\"> </span>dochod<span class=\"_ _4\"></span>owy  w kwocie <span class=\"_ _12\"> </span>(75)  mln <span class=\"_ _2\"> </span>PLN,  <span class=\"ff3\">kt\u00f3ry  zosta\u0142  uj\u0119t<span class=\"_ _4\"></span>y  w  poz<span class=\"_ _4\"></span>ycji<span class=\"_ _4\"></span> </span>\u201ePodatek dochod<span class=\"_ _4\"></span>owy\u201d.<span class=\"_ _3c\"> </span>Wyniki przepr<span class=\"_ _4\"></span>owadzonych na <span class=\"_ _4\"></span>dzie\u0144 31<span class=\"_ _4\"></span> grudnia 20<span class=\"_ _4\"></span>23<span class=\"ff2\"> </span>r. test\u00f3w dla:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">OWSP Sudbury <span class=\"_ _3\"></span>potwierdzi\u0142y, \u017ce<span class=\"_ _3\"></span><span class=\"ff2\"> </span>war<span class=\"_ _4\"></span>to\u015b\u0107 <span class=\"_ _3\"></span>odzyskiwalna jest <span class=\"_ _3\"></span>wy\u017csza od <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>bilansowej <span class=\"_ _3\"></span>OWSP, je<span class=\"_ _3\"></span>dnak\u017ce r\u00f3\u017cnica </span></span>pomi\u0119dzy <span class=\"_ _15\"> </span>warto\u015bci\u0105 <span class=\"_ _14\"> </span>odzyskiwaln\u0105 <span class=\"_ _15\"> </span>a <span class=\"_ _14\"> </span>bilansow\u0105 <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span>\u015brodka<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>jest <span class=\"_ _15\"> </span>nieistotna, <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>zwi\u0105zku <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>czym <span class=\"_ _14\"> </span>nie <span class=\"_ _14\"> </span>dokonano odwr\u00f3cenia odpi<span class=\"_ _4\"></span>su z tytu\u0142u <span class=\"_ _4\"></span>utraty war<span class=\"_ _4\"></span>to\u015bci dokonan<span class=\"_ _4\"></span>ego w poprz<span class=\"_ _4\"></span>ednich okre<span class=\"_ _4\"></span>sach.<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">OWSP <span class=\"_ _1\"> </span>Robinson <span class=\"_ _2\"> </span>wskaza\u0142y, <span class=\"_ _1\"> </span>i\u017c <span class=\"_ _1\"> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>odzyskiwalna <span class=\"_ _1\"> </span>OWSP <span class=\"_ _2\"> </span>przekroczy<span class=\"_ _4\"></span>\u0142a <span class=\"_ _1\"> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>ksi\u0119gow\u0105. <span class=\"_ _1\"> </span>Ze <span class=\"_ _1\"> </span>wzgl\u0119du <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>brak </span></span>odpis\u00f3w aktualizuj\u0105cy<span class=\"_ _4\"></span>ch z poprzednich okres\u00f3w m<span class=\"_ _4\"></span>o\u017cliwych do odwr\u00f3cenia war<span class=\"_ _4\"></span>to\u015b\u0107 bilansowa O<span class=\"_ _4\"></span>WSP Robinson nie uleg\u0142a zmianie. <span class=\"_ _4\"></span><span class=\"ff2\"> </span>Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci warto\u015bci<span class=\"_ _4\"></span> odzyskiwaln<span class=\"_ _4\"></span>ej OWSP Vic<span class=\"_ _4\"></span>toria (<span class=\"_ _4\"></span>mln USD)<span class=\"ff1\"> </span>Warto\u015b\u0107 odzys<span class=\"_ _4\"></span>kiwalna <span class=\"ff1\"> </span>Stopa dyskonta 1<span class=\"_ _4\"></span>0,4% 235<span class=\"ls0\"> </span>Stopa dyskonta 9,<span class=\"_ _4\"></span>4% (test<span class=\"_ _4\"></span>)<span class=\"fc0\"> </span>3<span class=\"lsf\">20</span> Stopa dyskonta 8<span class=\"_ _4\"></span>,4% 461<span class=\"ls0\"> </span>Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci warto\u015bci<span class=\"_ _4\"></span> odzyskiwaln<span class=\"_ _4\"></span>ej OWSP Vic<span class=\"_ _4\"></span>toria (<span class=\"_ _4\"></span>mln USD)<span class=\"ff1\"> </span>Warto\u015b\u0107 odzys<span class=\"_ _4\"></span>kiwalna <span class=\"ff1\"> </span>Cena miedzi <span class=\"ff3\">\u2013</span>0,10<span class=\"_ _4\"></span> $/lb 327<span class=\"ls0\"> </span>Cena miedzi <span class=\"_ _4\"></span>(test)<span class=\"fc0\"> </span>3<span class=\"lsf\">20</span><span class=\"ff2\"> </span>Cena miedzi +0<span class=\"_ _4\"></span>,10 $/lb 351<span class=\"ls0\"> </span>Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci warto\u015bci<span class=\"_ _4\"></span> odzyskiwaln<span class=\"_ _4\"></span>ej OWSP Vic<span class=\"_ _4\"></span>toria (<span class=\"_ _4\"></span>mln USD)<span class=\"ff1\"> </span>Warto\u015b\u0107 odzys<span class=\"_ _4\"></span>kiwalna <span class=\"ff1\"> </span>Cena niklu <span class=\"ff3\">\u2013</span>0,10<span class=\"_ _4\"></span> $/lb 329<span class=\"ls0\"> </span>Cena niklu (t<span class=\"_ _4\"></span>est)<span class=\"fc0\"> </span>3<span class=\"lsf\">20</span><span class=\"ff2\"> </span>Cena niklu +0<span class=\"_ _4\"></span>,10 $/lb 350<span class=\"ls0\"> </span>Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci warto\u015bci<span class=\"_ _4\"></span> odzyskiwaln<span class=\"_ _4\"></span>ej OWSP Robi<span class=\"_ _4\"></span>nson (<span class=\"_ _4\"></span>mln USD)<span class=\"ff1\"> </span>Warto\u015b\u0107 odzys<span class=\"_ _4\"></span>kiwalna<span class=\"ff1\"> </span>Stopa dyskonta 8<span class=\"_ _4\"></span>,9% 396<span class=\"ls0\"> </span>Stopa dyskonta 7,<span class=\"_ _4\"></span>9% (test<span class=\"_ _4\"></span>)<span class=\"fc0\"> </span>431<span class=\"ff2 ls0\"> </span>Stopa dyskonta 6<span class=\"_ _4\"></span>,9% 469<span class=\"ls0\"> </span>Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci warto\u015bci<span class=\"_ _4\"></span> odzyskiwaln<span class=\"_ _4\"></span>ej<span class=\"ff1\"> OWSP Robins<span class=\"_ _4\"></span>on (ml<span class=\"_ _4\"></span>n USD) </span>Warto\u015b\u0107 odzys<span class=\"_ _4\"></span>kiwalna <span class=\"ff1\"> </span>Cena miedzi <span class=\"ff3\">\u2013</span>0,10<span class=\"_ _4\"></span> $/lb 355<span class=\"ls0\"> </span>Cena miedzi <span class=\"_ _4\"></span>(test)<span class=\"fc0\"> </span>431<span class=\"ff2 ls0\"> </span>Cena miedzi +0<span class=\"_ _4\"></span>,10 $/lb 507<span class=\"ls0\"> </span>Analiza <span class=\"_ _f\"></span>wra\u017cliwo\u015bci <span class=\"_ _0\"> </span>warto\u015bci <span class=\"_ _0\"></span>odzyskiwalnej <span class=\"_ _f\"></span>OWSP <span class=\"_ _0\"></span>Sudbury <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>Carlota<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span></span>ze <span class=\"_ _0\"></span>wzgl\u0119du <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>nisk\u0105 <span class=\"_ _0\"></span>warto\u015b\u0107 <span class=\"_ _0\"></span>bilansow\u0105<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>aktyw\u00f3w nie <span class=\"ff3\">zosta\u0142a przeds<span class=\"_ _4\"></span>tawiona.<span class=\"ff2\"> </span></span><div class=\"c w3 hd4 gs5fc\"><div class=\"t m0 x11 h8 y70c ff4 fs6 fc0 sc0 ls0 ws0\">OCENA UTRATY <span class=\"_ _4\"></span>WARTO\u015aCI <span class=\"_ _4\"></span>PRAW DO WO<span class=\"_ _4\"></span>DY <span class=\"ff1\"> </span></div></div><div class=\"c w3 hd5 gs5fd\"><div class=\"t m0 x11 h8 y70e ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _f\"></span>G<span class=\"_ _3\"></span>rupie <span class=\"_ _f\"></span>Kapita\u0142owej <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>ocznie <span class=\"_ _f\"></span>testowane <span class=\"_ _0\"></span>pod <span class=\"_ _f\"></span>k\u0105tem <span class=\"_ _0\"></span>utraty <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>prawa <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>wody <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>posiadanych <span class=\"_ _0\"></span>\u017ar\u00f3de\u0142 <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> Chile </span></div><div class=\"t m0 x11 h8 y70f ff3 fs6 fc0 sc0 ls0 ws0\">poprzez <span class=\"_ _10\"> </span>por\u00f3wnanie<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>ich <span class=\"_ _10\"> </span>warto\u015bci  bilansowej <span class=\"_ _10\"> </span>do <span class=\"_ _10\"> </span>warto\u015bci <span class=\"_ _19\"> </span>odzyskiwalnej, <span class=\"_ _10\"> </span>kt\u00f3ra  je<span class=\"_ _3\"></span>st  ustalana  na <span class=\"_ _11\"> </span>podstawi<span class=\"_ _4\"></span>e <span class=\"_ _10\"> </span>warto\u015bci </div><div class=\"t m0 x11 h8 y710 ff2 fs6 fc0 sc0 ls0 ws0\">godziwej <span class=\"_ _f\"></span>pomniejszonej <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>koszty <span class=\"_ _f\"></span><span class=\"ff3\">zbycia. <span class=\"_ _f\"></span>Warto\u015b\u0107 <span class=\"_ _f\"></span>godziwa <span class=\"_ _f\"></span>uprawnie\u0144 <span class=\"_ _0\"></span>do <span class=\"_ _f\"></span>wody <span class=\"_ _f\"></span>jest <span class=\"_ _0\"></span>klasyfik<span class=\"_ _4\"></span>owana <span class=\"_ _3\"></span>jako <span class=\"_ _0\"></span>pozycja <span class=\"_ _f\"></span>poziomu </span></div><div class=\"t m0 x11 h8 y711 ff2 fs6 fc0 sc0 ls0 ws0\">2 <span class=\"ff3\">hierarchii  warto\u015bci  godziwej,  w  kt\u00f3rej <span class=\"_ _10\"> </span>pomiary  warto\u015bci  godziwej  s\u0105 <span class=\"_ _19\"> </span>o<span class=\"_ _3\"></span>parte  na  istotnych  obserwowalnych  danych </span></div><div class=\"t m0 x11 h8 y712 ff3 fs6 fc0 sc0 ls0 ws0\">wej\u015bciowych inny<span class=\"_ _4\"></span>ch ni\u017c notowan<span class=\"_ _4\"></span>e ceny r<span class=\"_ _4\"></span>ynkowe.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y32d ff3 fs6 fc0 sc0 ls0 ws0\">Za <span class=\"_ _3\"></span>rok <span class=\"_ _3\"></span>zako\u0144czony <span class=\"_ _f\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _f\"></span>2023 <span class=\"_ _3\"></span>r.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>doko<span class=\"_ _3\"></span>na\u0142a <span class=\"_ _3\"></span>oceny <span class=\"_ _3\"></span>czynnik\u00f3w <span class=\"_ _3\"></span>wp\u0142ywaj\u0105cych <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>odzyskiwaln\u0105 <span class=\"_ _3\"></span>aktywa. </div><div class=\"t m0 x11 h8 y32e ff3 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _0\"></span>zaanga\u017cowa\u0142a <span class=\"_ _f\"></span>niezale\u017cnego <span class=\"_ _0\"></span>doradc\u0119, <span class=\"_ _0\"></span>kt\u00f3ry <span class=\"_ _0\"></span>przy <span class=\"_ _0\"></span>u\u017cyciu <span class=\"_ _0\"></span>wielomianowego <span class=\"_ _0\"></span>modelu <span class=\"_ _0\"></span>bior\u0105cego <span class=\"_ _f\"></span>pod <span class=\"_ _0\"></span>uwag\u0119 <span class=\"_ _0\"> </span>zar\u00f3wno </div><div class=\"t m0 x11 h8 y540 ff2 fs6 fc0 sc0 ls0 ws0\">aspekty <span class=\"_ _0\"> </span>techniczne, <span class=\"_ _1\"> </span>prawne <span class=\"_ _0\"></span>jak <span class=\"_ _0\"> </span>i <span class=\"_ _2\"> </span>administrac<span class=\"_ _4\"></span>yjne <span class=\"_ _1\"> </span><span class=\"ff3\">dokona\u0142 <span class=\"_ _0\"> </span>wyceny <span class=\"_ _1\"> </span>posiadanych <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>Grup\u0119 <span class=\"_ _1\"> </span>praw <span class=\"_ _0\"></span>do <span class=\"_ _1\"> </span>wody. <span class=\"_ _1\"> </span>W <span class=\"_ _1\"> </span>wyniku </span></div><div class=\"t m0 x11 h8 y2fb ff3 fs6 fc0 sc0 ls0 ws0\">przeprowadz<span class=\"_ _4\"></span>onej <span class=\"_ _10\"> </span>analizy <span class=\"_ _10\"> </span>uwzgl\u0119dniaj\u0105c<span class=\"_ _4\"></span>ej <span class=\"_ _10\"> </span>zmian\u0119 <span class=\"_ _10\"> </span>ceny  wo<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>y <span class=\"_ _10\"> </span>jak <span class=\"_ _19\"> </span>i <span class=\"_ _11\"> </span>oszacowanej <span class=\"_ _19\"> </span>ilo\u015bci <span class=\"_ _10\"> </span>wody <span class=\"_ _10\"> </span>mo\u017cliwej <span class=\"_ _10\"> </span>do <span class=\"_ _10\"> </span>wydobycia<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y713 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">stosunku do <span class=\"_ _3\"></span>poziomu tych <span class=\"_ _3\"></span>czynnik\u00f3w <span class=\"_ _3\"></span> przyj\u0119tych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>wycen<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>na<span class=\"ff2\"> </span>dzie\u0144 <span class=\"_ _3\"></span>31 grudnia <span class=\"_ _3\"></span>2022 r. <span class=\"_ _3\"></span>dokonano <span class=\"_ _3\"></span>odwr\u00f3cenia o<span class=\"_ _3\"></span>dpis<span class=\"_ _4\"></span>u </span></div><div class=\"t m0 x11 h8 y714 ff3 fs6 fc0 sc0 ls0 ws0\">aktualizuj\u0105ceg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>t<span class=\"_ _3\"></span>eg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>aktywa <span class=\"_ _12\"> </span>w <span class=\"_ _2\"> </span>wysoko\u015bci <span class=\"_ _2\"> </span>23 <span class=\"_ _12\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _2\"> </span>(6  m<span class=\"_ _4\"></span>ln <span class=\"_ _2\"> </span>USD),<span class=\"ff2\">  </span>kt\u00f3ra <span class=\"_ _2\"> </span>zosta\u0142a <span class=\"_ _2\"> </span>uj\u0119ta <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>pozycji <span class=\"_ _12\"> </span>\u201ePozosta<span class=\"_ _4\"></span>\u0142e </div><div class=\"t m0 x11 h8 y715 ff3 fs6 fc0 sc0 ls0 ws0\">przychody <span class=\"_ _0\"></span>operacyjne\u201d. <span class=\"_ _0\"></span>Warto\u015b\u0107 <span class=\"_ _0\"></span>bilansowa <span class=\"_ _1\"> </span>praw <span class=\"_ _0\"></span>do <span class=\"_ _1\"> </span>wody <span class=\"_ _1\"> </span>wynios\u0142a <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _1\"> </span>31 <span class=\"_ _0\"> </span>g<span class=\"_ _3\"></span>rudnia <span class=\"_ _0\"></span>2023 <span class=\"_ _1\"> </span>r. <span class=\"_ _0\"></span>88 <span class=\"_ _1\"> </span>mln <span class=\"_ _0\"> </span>PLN <span class=\"_ _1\"> </span>(na<span class=\"_ _3\"></span><span class=\"ff2\"> </span>dzie\u0144 </div><div class=\"t m0 x11 h8 y414 ff2 fs6 fc0 sc0 lse ws0\">31<span class=\"ls0\">.12.2022 r<span class=\"_ _4\"></span>. 73 mln PLN). </span></div></div><div class=\"c wce hd6 gs5fe\"><div class=\"t m0 x25 h8 y715 ff4 fs6 fc0 sc0 ls0 ws0\">TEST NA UTRAT\u0118 WARTO\u015aCI RZECZOWYCH AKTYW\u00d3W TRWA\u0141YCH SP\u00d3\u0141KI<span class=\"_ _4\"></span> CENTROZ\u0141OM WROC\u0141AW S.A. <span class=\"_ _3\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _3\"></span>Seg<span class=\"_ _4\"></span>ment </span></div><div class=\"t m0 x25 h8 y414 ff4 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e segm<span class=\"_ _4\"></span>enty<span class=\"ff1\"> </span></div></div><div class=\"c wce hd7 gs5ff\"><div class=\"t m0 x25 h8 y718 ff3 fs6 fc0 sc0 ls0 ws0\">Na <span class=\"_ _10\"> </span>dzie\u0144 <span class=\"_ _10\"> </span>31 <span class=\"_ _10\"> </span>grudnia <span class=\"_ _10\"> </span>2023 <span class=\"_ _10\"> </span>r. <span class=\"_ _11\"> </span>w <span class=\"_ _10\"> </span>zwi\u0105zku <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>wyst<span class=\"_ _3\"></span>\u0105pieniem  przes\u0142anek <span class=\"_ _10\"> </span>wskazuj\u0105cych <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>mo\u017cliwo\u015b\u0107 <span class=\"_ _10\"> </span>zmiany <span class=\"_ _19\"> </span>warto\u015bci </div><div class=\"t m0 x25 h8 y719 ff3 fs6 fc0 sc0 ls0 ws0\">odzyskiwalnej <span class=\"_ _f\"></span>rzeczowych <span class=\"_ _3\"></span>aktyw\u00f3w <span class=\"_ _f\"></span>trwa\u0142ych <span class=\"_ _f\"></span>sp\u00f3\u0142ki <span class=\"_ _0\"></span>Centroz\u0142om <span class=\"_ _3\"></span>Wroc\u0142aw <span class=\"_ _f\"></span>S.A. <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>roku <span class=\"_ _f\"></span>2023 <span class=\"_ _f\"></span>sp\u00f3\u0142<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>przeprowadzi\u0142a <span class=\"_ _f\"></span>testy </div><div class=\"t m0 x25 h8 y71a ff3 fs6 fc0 sc0 ls0 ws0\">na <span class=\"_ _0\"> </span>ut<span class=\"_ _3\"></span>rat\u0119 <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>tych <span class=\"_ _1\"> </span>aktyw\u00f3w. <span class=\"_ _0\"></span>Kluc<span class=\"_ _3\"></span>zow\u0105 <span class=\"_ _0\"></span>przes\u0142ank\u0105 <span class=\"_ _0\"></span>do <span class=\"_ _1\"> </span>przeprowadz<span class=\"_ _4\"></span>enia <span class=\"_ _0\"></span>testu <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>utrat\u0119 <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _1\"> </span>by\u0142o <span class=\"_ _1\"> </span>osi\u0105gni\u0119cie<span class=\"_ _4\"></span> </div><div class=\"t m0 x25 h8 y71b ff3 fs6 fc0 sc0 ls0 ws0\">przez sp\u00f3<span class=\"_ _3\"></span>\u0142k\u0119 w <span class=\"_ _3\"></span>roku <span class=\"_ _3\"></span>2023 ujemnego <span class=\"_ _3\"></span>wyniku <span class=\"_ _3\"></span>finansoweg<span class=\"_ _4\"></span>o <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span>w wysoko\u015bci <span class=\"_ _3\"></span>42 <span class=\"_ _3\"></span>mln PLN. <span class=\"_ _3\"></span>Test <span class=\"_ _3\"></span>przeprowadzono <span class=\"_ _3\"></span>meto<span class=\"_ _4\"></span>d\u0105 </div><div class=\"t m0 x25 h8 y71c ff3 fs6 fc0 sc0 ls0 ws0\">warto\u015bci <span class=\"_ _1\"> </span>godziwej <span class=\"_ _1\"> </span>pomniejsz<span class=\"_ _4\"></span>onej <span class=\"_ _0\"></span>o <span class=\"_ _2\"> </span>koszty <span class=\"_ _1\"> </span>doprowadzenia <span class=\"_ _0\"></span>do <span class=\"_ _1\"> </span>zbycia, <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>podstawie <span class=\"_ _1\"> </span>dost\u0119pnych <span class=\"_ _1\"> </span>operat\u00f3w <span class=\"_ _0\"></span>oraz <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>ceny<span class=\"_ _4\"></span> </div><div class=\"t m0 x25 h8 y71d ff3 fs6 fc0 sc0 ls0 ws0\">eksperckiej, w ce<span class=\"_ _4\"></span>lu potwierdz<span class=\"_ _4\"></span>enia war<span class=\"_ _4\"></span>to\u015bci odzyskiwalnej <span class=\"_ _4\"></span>aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142ych.<span class=\"ff2\"> </span></div><div class=\"t m0 x25 h8 y71e ff3 fs6 fc0 sc0 ls0 ws0\">Podstawa ustale<span class=\"_ _4\"></span>nia warto\u015bci odz<span class=\"_ _4\"></span>yskiwaln<span class=\"_ _4\"></span>ej wykorzystana w <span class=\"_ _4\"></span>te\u015bcie na<span class=\"_ _4\"></span> utrat\u0119 warto\u015bc<span class=\"_ _4\"></span>i:<span class=\"ff2\"> </span></div><div class=\"t m0 x25 h8 y71f ff2 fs6 fc0 sc0 ls0 ws0\">1) grunty: </div><div class=\"t m0 x21 h53 y720 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff3\">operaty realizowan<span class=\"_ _4\"></span>e na zlecen<span class=\"_ _4\"></span>ie sp\u00f3\u0142ki prz<span class=\"_ _4\"></span>ez zewn\u0119trzne podmi<span class=\"_ _4\"></span>oty,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x21 h53 y298 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff3\">operaty realizowan<span class=\"_ _4\"></span>e na zlecen<span class=\"_ _4\"></span>ie jednostek <span class=\"_ _4\"></span>samorz\u0105du t<span class=\"_ _4\"></span>erytorialneg<span class=\"_ _4\"></span>o,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x25 h8 y721 ff2 fs6 fc0 sc0 ls0 ws0\">2) budynki i budo<span class=\"_ _4\"></span>wle:  </div><div class=\"t m0 x21 h53 y722 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff3\">operaty realizowan<span class=\"_ _4\"></span>e na zlecen<span class=\"_ _4\"></span>ie sp\u00f3\u0142ki prz<span class=\"_ _4\"></span>ez zewn\u0119trzne p<span class=\"_ _4\"></span>odmio<span class=\"_ _4\"></span>ty,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x21 h53 y723 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff3\">poprzez  ocen\u0119 <span class=\"_ _12\"> </span>eksperck\u0105 <span class=\"_ _12\"> </span>s\u0142u\u017cb <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span>chni<span class=\"_ _4\"></span>cznych  sp<span class=\"_ _4\"></span>\u00f3\u0142ki  na <span class=\"_ _2\"> </span>po<span class=\"_ _3\"></span>dstawie  ustalonej <span class=\"_ _12\"> </span>warto\u015bci  r<span class=\"_ _4\"></span>ynkowe<span class=\"_ _4\"></span>j  podobnyc<span class=\"_ _4\"></span>h </span></span></div><div class=\"t m0 x23 h8 y724 ff3 fs6 fc0 sc0 ls0 ws0\">obiekt\u00f3w w po<span class=\"_ _4\"></span>szczeg\u00f3lnych l<span class=\"_ _4\"></span>okaliza<span class=\"_ _4\"></span>cjach<span class=\"ff2\"> </span></div><div class=\"t m0 x25 h8 y725 ff3 fs6 fc0 sc0 ls0 ws0\">3) maszyny i <span class=\"_ _4\"></span>urz\u0105dzenia:<span class=\"ff2\"> </span></div><div class=\"t m0 x21 h53 y726 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff3\">poprzez <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>cen\u0119 <span class=\"_ _14\"> </span>eksperck\u0105 <span class=\"_ _14\"> </span>s\u0142u\u017cb <span class=\"_ _14\"> </span>technicznych <span class=\"_ _c\"> </span>sp\u00f3\u0142ki <span class=\"_ _14\"> </span>na <span class=\"_ _c\"> </span>podstawie <span class=\"_ _14\"> </span>internetowych <span class=\"_ _14\"> </span>serwis\u00f3w <span class=\"_ _14\"> </span>aukcyjnych </span></span></div><div class=\"t m0 x23 h8 y6c0 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">poziom\u00f3w uzysk<span class=\"_ _4\"></span>iwanych wart<span class=\"_ _4\"></span>o\u015bci<span class=\"ff2\"> </span></span></div><div class=\"t m0 x25 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wcf hb5 gs600\"><div class=\"t m0 x11 h8 y6c0 ff4 fs6 fc2 sc0 ls0 ws0\">Nieruchomo\u015bci<span class=\"_ _4\"></span>, dla kt\u00f3rych <span class=\"_ _4\"></span>operaty sz<span class=\"_ _4\"></span>acunkowe z<span class=\"_ _4\"></span>osta\u0142y sp<span class=\"_ _4\"></span>orz\u0105dzone </div><div class=\"t m0 x11 h8 y1c3 ff4 fs6 fc2 sc0 ls0 ws0\">na zlecenie sp\u00f3\u0142<span class=\"_ _4\"></span>ki*<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb5 gs601\"><div class=\"t m0 x37 h8 y189 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 bi<span class=\"_ _4\"></span>lansowa<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb5 gs602\"><div class=\"t m0 x5a h8 y3fa ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x67 h8 y1c3 ff1 fs6 fc2 sc0 ls0 ws0\">odzyskiwalna </div></div><div class=\"c wcf hc7 gs603\"><div class=\"t m0 x11 h8 y1c3 ff3 fs6 fc0 sc0 ls0 ws0\">w Chr\u00f3\u015bcinie<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c wd1 hc7 gs604\"><div class=\"t m0 xd4 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c wd0 hc7 gs605\"><div class=\"t m0 x4c h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">3 </div></div><div class=\"c wcf hc9 gs606\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">we Wroc\u0142awiu<span class=\"ff2\"> </span></div></div><div class=\"c wd0 hc9 gs607\"><div class=\"t m0 x4c h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">9 </div></div><div class=\"c wd0 hc9 gs608\"><div class=\"t m0 x2d h8 y65 ff2 fs6 fc0 sc0 lse ws0\">76<span class=\"ls0\"> </span></div></div><div class=\"c wcf hc7 gs609\"><div class=\"t m0 x11 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">w Poznaniu<span class=\"_ _4\"></span> </div></div><div class=\"c wd0 hc7 gs60a\"><div class=\"t m0 x2d h8 y1c3 ff2 fs6 fc0 sc0 lse ws0\">11<span class=\"ls0\"> </span></div></div><div class=\"c wd0 hc7 gs60b\"><div class=\"t m0 x2d h8 y1c3 ff2 fs6 fc0 sc0 lse ws0\">16<span class=\"ls0\"> </span></div></div><div class=\"c wcf hc9 gs60c\"><div class=\"t m0 x11 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">w Koninie </div></div><div class=\"c wd0 hc9 gs60d\"><div class=\"t m0 x4c h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c wd0 hc9 gs60e\"><div class=\"t m0 x4c h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c wcf hca gs60f\"><div class=\"t m0 x11 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">w Opolu </div></div><div class=\"c wd0 hca gs610\"><div class=\"t m0 x4c h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c wd0 hca gs611\"><div class=\"t m0 x4c h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c wcf hc9 gs612\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">w \u0141odzi<span class=\"ff2\"> </span></div></div><div class=\"c wd0 hc9 gs613\"><div class=\"t m0 x4c h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">9 </div></div><div class=\"c wd0 hc9 gs614\"><div class=\"t m0 x2d h8 y65 ff2 fs6 fc0 sc0 lse ws0\">14<span class=\"ls0\"> </span></div></div><div class=\"c wcf hc7 gs615\"><div class=\"t m0 x11 h8 y1c3 ff1 fs6 fc2 sc0 ls0 ws0\">Razem  </div></div><div class=\"c wd0 hc7 gs616\"><div class=\"t m0 x2d h8 y1c3 ff1 fs6 fc0 sc0 lsf ws0\">33<span class=\"ls0\"> </span></div></div><div class=\"c wd0 hc7 gs617\"><div class=\"t m0 xa1 h8 y1c3 ff1 fs6 fc0 sc0 lsf ws0\">115<span class=\"ls0\"> </span></div></div><div class=\"c wcf hd8 gs618\"><div class=\"t m0 x11 h8 y730 ff4 fs6 fc2 sc0 ls0 ws0\">Nieruchomo\u015bci<span class=\"_ _4\"></span>, dla kt\u00f3rych <span class=\"_ _4\"></span>operaty sz<span class=\"_ _4\"></span>acunkowe z<span class=\"_ _4\"></span>osta\u0142y sp<span class=\"_ _4\"></span>orz\u0105dzone </div><div class=\"t m0 x11 h8 y3e4 ff4 fs6 fc2 sc0 ls0 ws0\">na zlecenie jedn<span class=\"_ _4\"></span>ostek samor<span class=\"_ _4\"></span>z\u0105du terytori<span class=\"_ _4\"></span>alnego*<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb3 gs619\"><div class=\"t m0 x37 h8 y11b ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 bi<span class=\"_ _4\"></span>lansowa<span class=\"ff1\"> </span></div></div><div class=\"c wd0 hb3 gs61a\"><div class=\"t m0 x5a h8 y360 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x67 h8 y65 ff1 fs6 fc2 sc0 ls0 ws0\">odzyskiwalna </div></div><div class=\"c wd0 hc7 gs61b\"><div class=\"t m0 x4c h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c wd0 hc7 gs61c\"><div class=\"t m0 x2d h8 y1c3 ff2 fs6 fc0 sc0 lse ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c w2 h0 gs61d\"><div class=\"t m0 x5 h8 y732 ff2 fs6 fc0 sc0 ls0 ws0\">*<span class=\"ff6\">koszty doprow<span class=\"_ _4\"></span>adzenia d<span class=\"_ _4\"></span>o zbycia na pozi<span class=\"_ _4\"></span>omie 3% </span></div></div><div class=\"c w3 hd9 gs61f\"><div class=\"t m0 x25 h8 y734 ff4 fs6 fc2 sc0 ls0 ws0\">Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci warto\u015bci<span class=\"_ _4\"></span> odzyskiwaln<span class=\"_ _4\"></span>ej nieruchom<span class=\"_ _4\"></span>o\u015bci na wah<span class=\"_ _4\"></span>ania cen rynk<span class=\"_ _4\"></span>owych gru<span class=\"_ _4\"></span>nt\u00f3w i p<span class=\"_ _4\"></span>rzynale\u017cnych </div><div class=\"t m0 x25 h18 y3e9 ff4 fs6 fc2 sc0 ls0 ws0\">do nich b<span class=\"_ _4\"></span>udynk\u00f3w, dla kt<span class=\"_ _4\"></span>\u00f3rych operaty zost<span class=\"_ _4\"></span>a\u0142y sporz\u0105dz<span class=\"_ _4\"></span>one:<span class=\"ff7 fs8 fc0\"> </span></div></div><div class=\"c wd2 h9c gs620\"><div class=\"t m0 x25 h8 yca ff4 fs6 fc2 sc0 ls0 ws0\">Na zlecenie s<span class=\"_ _4\"></span>p\u00f3\u0142ki<span class=\"ff1\"> </span></div></div><div class=\"c wd3 h9c gs621\"><div class=\"t m0 x6b h8 y33e ff1 fs6 fc2 sc0 ls0 ws0\">Spadek ceny <span class=\"_ _4\"></span> </div><div class=\"t m0 x64 h8 y735 ff1 fs6 fc2 sc0 ls0 ws0\">o 5% </div></div><div class=\"c wa9 h9c gs622\"><div class=\"t m0 x84 h8 y109 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x9c h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">odzyskiwalna  </div><div class=\"t m0 x17 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">(test) </div></div><div class=\"c waa h9c gs623\"><div class=\"t m0 x51 h8 y33e ff1 fs6 fc2 sc0 ls0 ws0\">Wzrost ceny  </div><div class=\"t m0 x64 h8 y735 ff1 fs6 fc2 sc0 ls0 ws0\">o 5% </div></div><div class=\"c wd2 hcd gs624\"><div class=\"t m0 x25 h8 y6c6 ff2 fs6 fc0 sc0 ls28 ws0\">w <span class=\"ff3 ls0\">Chr\u00f3\u015bcini<span class=\"_ _4\"></span>e<span class=\"ff1 fc2\"> </span></span></div></div><div class=\"c wd3 hcd gs625\"><div class=\"t m0 xc h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">2,9 </div></div><div class=\"c wa9 hcd gs626\"><div class=\"t m0 x4c h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">3,1 </div></div><div class=\"c waa hcd gs627\"><div class=\"t m0 xc h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">3,2 </div></div><div class=\"c wd2 hc8 gs628\"><div class=\"t m0 x25 h8 y486 ff3 fs6 fc0 sc0 ls0 ws0\">we Wr<span class=\"_ _4\"></span>oc\u0142awiu <span class=\"_ _4\"></span><span class=\"ff1 fc2\"> </span></div></div><div class=\"c wd3 hc8 gs629\"><div class=\"t m0 x0 h8 yfb ff2 fs6 fc0 sc0 ls0 ws0\">71,6 </div></div><div class=\"c wa9 hc8 gs62a\"><div class=\"t m0 x5 h8 yfb ff2 fs6 fc0 sc0 ls0 ws0\">75,4 </div></div><div class=\"c waa hc8 gs62b\"><div class=\"t m0 x0 h8 yfb ff2 fs6 fc0 sc0 ls0 ws0\">79,2 </div></div><div class=\"c wd2 hce gs62c\"><div class=\"t m0 x25 h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">w Poznaniu<span class=\"_ _4\"></span><span class=\"ff1 fc2\"> </span></div></div><div class=\"c wd3 hce gs62d\"><div class=\"t m0 x0 h8 y101 ff2 fs6 fc0 sc0 ls0 ws0\">15,1 </div></div><div class=\"c wa9 hce gs62e\"><div class=\"t m0 x5 h8 y101 ff2 fs6 fc0 sc0 ls0 ws0\">15,9 </div></div><div class=\"c waa hce gs62f\"><div class=\"t m0 x0 h8 y101 ff2 fs6 fc0 sc0 ls0 ws0\">16,7 </div></div><div class=\"c wd2 hce gs630\"><div class=\"t m0 x25 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">w Koninie<span class=\"ff1 fc2\"> </span></div></div><div class=\"c wd3 hce gs631\"><div class=\"t m0 xc h8 yfb ff2 fs6 fc0 sc0 ls0 ws0\">4,0 </div></div><div class=\"c wa9 hce gs632\"><div class=\"t m0 x4c h8 yfb ff2 fs6 fc0 sc0 ls0 ws0\">4,2 </div></div><div class=\"c waa hce gs633\"><div class=\"t m0 xc h8 yfb ff2 fs6 fc0 sc0 ls0 ws0\">4,4 </div></div><div class=\"c wd2 hc8 gs634\"><div class=\"t m0 x25 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">w Opolu<span class=\"ff1 fc2\"> </span></div></div><div class=\"c wd3 hc8 gs635\"><div class=\"t m0 xc h8 yfb ff2 fs6 fc0 sc0 ls0 ws0\">2,3 </div></div><div class=\"c wa9 hc8 gs636\"><div class=\"t m0 x4c h8 yfb ff2 fs6 fc0 sc0 ls0 ws0\">2,4 </div></div><div class=\"c waa hc8 gs637\"><div class=\"t m0 xc h8 yfb ff2 fs6 fc0 sc0 ls0 ws0\">2,5 </div></div><div class=\"c wd2 hc8 gs638\"><div class=\"t m0 x25 h8 y486 ff3 fs6 fc0 sc0 ls0 ws0\">w \u0141odzi<span class=\"ff1 fc2\"> </span></div></div><div class=\"c wd3 hc8 gs639\"><div class=\"t m0 x0 h8 yfb ff2 fs6 fc0 sc0 ls0 ws0\">12,8 </div></div><div class=\"c wa9 hc8 gs63a\"><div class=\"t m0 x5 h8 yfb ff2 fs6 fc0 sc0 ls0 ws0\">13,5 </div></div><div class=\"c waa hc8 gs63b\"><div class=\"t m0 x0 h8 yfb ff2 fs6 fc0 sc0 ls0 ws0\">14,2 </div></div><div class=\"c wd2 hb2 gs63c\"><div class=\"t m0 x25 h8 yca ff4 fs6 fc2 sc0 ls0 ws0\">Na zlecenie j<span class=\"_ _4\"></span>ednostek sam<span class=\"_ _4\"></span>orz\u0105du </div><div class=\"t m0 x25 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">terytorialneg<span class=\"_ _4\"></span>o </div></div><div class=\"c wd3 hb2 gs63d\"><div class=\"t m0 xa8 h8 yca ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">14,3 </div></div><div class=\"c wa9 hb2 gs63e\"><div class=\"t m0 xc7 h8 yca ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">15,1 </div></div><div class=\"c waa hb2 gs63f\"><div class=\"t m0 xa8 h8 yca ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">15,8 </div></div><div class=\"c wd2 hc8 gs640\"><div class=\"t m0 x25 h8 y486 ff1 fs6 fc2 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c wd3 hc8 gs641\"><div class=\"t m0 x3f h8 yfb ff1 fs6 fc0 sc0 ls0 ws0\">123,0 </div></div><div class=\"c wa9 hc8 gs642\"><div class=\"t m0 x6e h8 yfb ff1 fs6 fc0 sc0 ls0 ws0\">129,6 </div></div><div class=\"c waa hc8 gs643\"><div class=\"t m0 x3f h8 yfb ff1 fs6 fc0 sc0 ls0 ws0\">136,0 </div></div><div class=\"c wd2 hda gs644\"><div class=\"t m0 x11 h8 y740 ff1 fs6 fc2 sc0 ls0 ws0\">Analiza <span class=\"ff4\">wra\u017cliw<span class=\"_ _4\"></span>o\u015bci warto\u015bci<span class=\"_ _4\"></span> godziwej maszyn </span></div><div class=\"t m0 x11 h8 y741 ff1 fs6 fc2 sc0 ls0 ws0\">i <span class=\"ff4\">urz\u0105dze\u0144 na wa<span class=\"_ _4\"></span>hania cen r<span class=\"_ _4\"></span>ynkowych m<span class=\"_ _4\"></span>aszyn </span></div><div class=\"t m0 x11 h8 y3e8 ff1 fs6 fc2 sc0 ls0 ws0\">i <span class=\"ff4\">urz\u0105dze\u0144.<span class=\"_ _4\"></span><span class=\"ff1\"> </span></span></div></div><div class=\"c wd3 hdb gs645\"><div class=\"t m0 x6b h8 y743 ff1 fs6 fc2 sc0 ls0 ws0\">Spadek ceny <span class=\"_ _4\"></span> </div><div class=\"t m0 x64 h8 y35f ff1 fs6 fc2 sc0 ls0 ws0\">o 5% </div></div><div class=\"c wd4 hdb gs646\"><div class=\"t m0 x84 h8 y744 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x9c h8 y360 ff1 fs6 fc2 sc0 ls0 ws0\">odzyskiwalna  </div><div class=\"t m0 x17 h8 y65 ff1 fs6 fc2 sc0 ls0 ws0\">(test) </div></div><div class=\"c w86 hdb gs647\"><div class=\"t m0 x51 h8 y743 ff1 fs6 fc2 sc0 ls0 ws0\">Wzrost <span class=\"_ _4\"></span>ceny  </div><div class=\"t m0 x64 h8 y35f ff1 fs6 fc2 sc0 ls0 ws0\">o 5% </div></div><div class=\"c wd3 hc7 gs648\"><div class=\"t m0 x2d h8 y1c3 ff2 fs6 fc0 sc0 lse ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c wd4 hc7 gs649\"><div class=\"t m0 xa8 h8 y1c3 ff2 fs6 fc0 sc0 lse ws0\">32<span class=\"ls0\"> </span></div></div><div class=\"c w86 hc7 gs64a\"><div class=\"t m0 x2d h8 y1c3 ff2 fs6 fc0 sc0 lse ws0\">34<span class=\"ls0\"> </span></div></div><div class=\"c w2 h0 gs64b\"><div class=\"t m0 x5 h8 y83 ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _d\"> </span>wyniku <span class=\"_ _13\"> </span>przeprowa<span class=\"_ _4\"></span>dzonych<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>te<span class=\"_ _3\"></span>st<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _d\"> </span>ustalono <span class=\"_ _13\"> </span>war<span class=\"_ _4\"></span>to\u015b\u0107 <span class=\"_ _d\"> </span>odzyskiwaln\u0105 <span class=\"_ _d\"> </span>rzeczowych <span class=\"_ _d\"> </span>aktyw\u00f3w <span class=\"_ _d\"> </span>trwa\u0142ych <span class=\"_ _d\"> </span>na <span class=\"_ _13\"> </span>pozi<span class=\"_ _4\"></span>omie </div><div class=\"t m0 x5 h8 y745 ff2 fs6 fc0 sc0 lse ws0\">176<span class=\"ls0\"> mln <span class=\"ff3\">PLN, <span class=\"_ _2\"> </span>kt\u00f3ra  jest <span class=\"_ _2\"> </span>istot<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>ie <span class=\"_ _2\"> </span>wy\u017csza  od <span class=\"_ _12\"> </span>warto\u015bci <span class=\"_ _2\"> </span>bilansowej <span class=\"_ _12\"> </span>aktyw\u00f3w <span class=\"_ _2\"> </span>rzeczowych  (87 <span class=\"_ _2\"> </span>mln <span class=\"_ _12\"> </span>PLN). <span class=\"_ _2\"> </span>W  zwi\u0105zku <span class=\"_ _2\"> </span>z  czym </span></span></div><div class=\"t m0 x5 h8 y746 ff2 fs6 fc0 sc0 ls0 ws0\">nie <span class=\"ff3\">dokonano od<span class=\"_ _4\"></span>pisu aktualizuj\u0105<span class=\"_ _4\"></span>cego warto\u015b\u0107. <span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></div><div class=\"t m0 x5 h8 y747 ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y748 ff4 fs6 fc2 sc0 ls0 ws0\">Pozosta\u0142e odp<span class=\"_ _4\"></span>isy z tytu\u0142u <span class=\"_ _4\"></span>utraty w<span class=\"_ _4\"></span>arto\u015bci aktyw\u00f3w<span class=\"ff2 fc0\"> </span></div><div class=\"t m0 x5 h8 y88 ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e odpisy z<span class=\"_ _4\"></span> tytu\u0142u utr<span class=\"_ _4\"></span>aty warto\u015bc<span class=\"_ _4\"></span>i aktyw\u00f3w d<span class=\"_ _4\"></span>otycz\u0105:<span class=\"ff2\"> </span></div><div class=\"t m0 x5f h53 y89 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _27\"> </span><span class=\"ff3\">\u015brodk\u00f3w trwa\u0142ych i <span class=\"_ _4\"></span>warto\u015bci ni<span class=\"_ _4\"></span>ematerialny<span class=\"_ _4\"></span>ch <span class=\"ff2 lse\">10<span class=\"ls0\"> mln PLN, </span></span></span></span></div><div class=\"t m0 x5f h53 y8a fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _27\"> </span><span class=\"ff3\">\u015brodk\u00f3w <span class=\"_ _10\"> </span>trwa\u0142ych <span class=\"_ _19\"> </span>w <span class=\"_ _11\"> </span>budowie  i <span class=\"_ _10\"> </span>pozosta\u0142ych <span class=\"_ _10\"> </span>warto\u015bci  niematerialnych  nieoddanych <span class=\"_ _10\"> </span>do <span class=\"_ _10\"> </span>u\u017cytkowania<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 xe1 h8 y8b ff2 fs6 fc0 sc0 lse ws0\">13<span class=\"ls0\"> mln PLN, </span></div><div class=\"t m0 x5f h53 y749 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _27\"> </span><span class=\"ff3\">aktualizacji <span class=\"_ _13\"> </span>warto\u015bci <span class=\"_ _17\"> </span>zapas\u00f3w <span class=\"_ _13\"> </span><span class=\"ff2 lse\">442<span class=\"_ _3\"></span><span class=\"ls0\"> <span class=\"_ _13\"> </span>mln <span class=\"_ _17\"> </span>PLN <span class=\"_ _17\"> </span>(w <span class=\"_ _17\"> </span>tym <span class=\"_ _13\"> </span></span>370<span class=\"_ _3\"></span><span class=\"ls0\"> <span class=\"_ _13\"> </span>mln <span class=\"_ _17\"> </span>PLN <span class=\"_ _17\"> </span>dotyczy <span class=\"_ _17\"> </span>segmentu<span class=\"_ _4\"></span> <span class=\"_ _13\"> </span>KGHM </span></span></span></span></div><div class=\"t m0 xe1 h8 y74a ff2 fs6 fc0 sc0 ls0 ws0\">INTERNATIONAL <span class=\"_ _1\"> </span>LTD<span class=\"lsd\">. <span class=\"_ _2\"> </span></span><span class=\"ff3\">z <span class=\"_ _1\"> </span>uwagi <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>ko<span class=\"_ _3\"></span>szt <span class=\"_ _1\"> </span>wytworzenia <span class=\"_ _1\"> </span>wy\u017cszy <span class=\"_ _1\"> </span>ni\u017c <span class=\"_ _2\"> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>netto <span class=\"_ _2\"> </span>mo\u017cliwa <span class=\"_ _1\"> </span>do <span class=\"_ _2\"> </span>uzyskania<span class=\"_ _4\"></span> </span></div><div class=\"t m0 xe1 h8 y74b ff2 fs6 fc0 sc0 ls24 ws0\">ze<span class=\"ls0\"> <span class=\"ff3\">sprzeda\u017cy</span><span class=\"ls10\">),</span> </span></div><div class=\"t m0 x5f h53 y74c fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _27\"> </span><span class=\"ff3\">aktualizacji wart<span class=\"_ _4\"></span>o\u015bci nale\u017cno\u015bci <span class=\"ff2\">4 <span class=\"_ _4\"></span>mln PLN. </span></span></span></div><div class=\"t m0 x5 h8 y1f5 ff3 fs6 fc0 sc0 ls0 ws0\">Informacj\u0119 <span class=\"_ _13\"> </span>dotycz\u0105c\u0105 <span class=\"_ _13\"> </span>miejsca <span class=\"_ _17\"> </span>rozpoznania <span class=\"_ _13\"> </span>odpis\u00f3w <span class=\"_ _17\"> </span>z <span class=\"_ _13\"> </span>tytu\u0142u <span class=\"_ _17\"> </span>utraty <span class=\"_ _13\"> </span>warto\u015bci <span class=\"_ _17\"> </span>w <span class=\"_ _13\"> </span>skonsolidowanym <span class=\"_ _13\"> </span>sprawozdaniu <span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y1f6 ff2 fs6 fc0 sc0 ls0 ws0\">z wyniku prezent<span class=\"_ _4\"></span>uje Nota 4.4.<span class=\"_ _4\"></span><span class=\"ff1 fc2\"> </span></div></div><div class=\"c w2 h0 gs64d\"><div class=\"t m0 x5 h18 y5f ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y63b ff4 fs6 fc2 sc0 ls0 ws0\">Nota 3.2 Utr<span class=\"_ _4\"></span>ata warto\u015bci a<span class=\"_ _4\"></span>ktyw\u00f3w na dzi<span class=\"_ _4\"></span>e\u0144 31 gr<span class=\"_ _4\"></span>udnia 2022<span class=\"_ _4\"></span> r.<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 y74d ff3 fs6 fc0 sc0 ls0 ws0\">Zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>MSR <span class=\"_ _1\"> </span>36 <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>dzie\u0144 <span class=\"_ _1\"> </span>31 <span class=\"_ _2\"> </span>grudnia <span class=\"_ _1\"> </span>2022 <span class=\"_ _1\"> </span>r. <span class=\"_ _2\"> </span>Grupa <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>kona<span class=\"_ _4\"></span>\u0142a <span class=\"_ _1\"> </span>oceny <span class=\"_ _1\"> </span>istnienia <span class=\"_ _1\"> </span>przes\u0142anek <span class=\"_ _1\"> </span>wskazuj\u0105cych <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>mo\u017cliwo\u015b\u0107 </div><div class=\"t m0 x5 h8 y74e ff3 fs6 fc0 sc0 ls0 ws0\">utraty <span class=\"_ _3\"></span>wart<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _3\"></span>jej aktyw\u00f3w. <span class=\"_ _3\"></span>Analiz\u0105 zosta\u0142y <span class=\"_ _3\"></span>obj\u0119te kluczowe <span class=\"_ _3\"></span>sk\u0142adniki maj\u0105tku <span class=\"_ _3\"></span>trwa\u0142eg<span class=\"_ _4\"></span>o <span class=\"_ _3\"></span>Grupy. W <span class=\"_ _3\"></span>wyniku <span class=\"_ _3\"></span>przeprowa<span class=\"_ _4\"></span>dzonej </div><div class=\"t m0 x5 h8 y681 ff3 fs6 fc0 sc0 ls0 ws0\">ewaluacji  nie  stwierdz<span class=\"_ _4\"></span>ono  istnienia  prz<span class=\"_ _4\"></span>es\u0142anek  wskazuj\u0105c<span class=\"_ _4\"></span>ych  na  mo\u017cliwo<span class=\"_ _4\"></span>\u015b\u0107  ut<span class=\"_ _3\"></span>rat<span class=\"_ _4\"></span>y  warto\u015bci  tych  aktyw<span class=\"_ _4\"></span>\u00f3w.  Ze  wzgl\u0119d<span class=\"_ _4\"></span>u </div><div class=\"t m0 x5 h8 y74f ff2 fs6 fc0 sc0 ls17 ws0\">na<span class=\"ls0\"> <span class=\"ff3\">utrzymuj\u0105c\u0105 <span class=\"_ _0\"></span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>znacznej <span class=\"_ _1\"> </span>cz\u0119\u015bci <span class=\"_ _1\"> </span>ro<span class=\"_ _3\"></span>ku <span class=\"_ _0\"> </span>2022 <span class=\"_ _1\"> </span>rynkow\u0105 <span class=\"_ _2\"> </span>kapita<span class=\"_ _4\"></span>lizacj\u0119 <span class=\"_ _1\"> </span>Jednostki <span class=\"_ _1\"> </span>Dominuj\u0105cej <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>ni\u017cej <span class=\"_ _0\"></span>jej <span class=\"_ _2\"> </span>aktyw\u00f3w <span class=\"_ _1\"> </span>netto, </span></span></div><div class=\"t m0 x5 h8 y750 ff3 fs6 fc0 sc0 ls0 ws0\">g\u0142\u0119bszej analiz<span class=\"_ _4\"></span>ie poddan<span class=\"_ _4\"></span>o w\u0142a\u015bnie ten obsza<span class=\"_ _4\"></span>r.<span class=\"ff1 fc2\"> </span></div><div class=\"t m0 x5 h8 y751 ff1 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w3 h27 gs64e\"><div class=\"t m0 x25 h8 y129 ff4 fs6 fc0 sc0 ls0 ws0\">Ocena ryzyk<span class=\"_ _4\"></span>a utraty warto\u015bc<span class=\"_ _4\"></span>i aktyw\u00f3w w<span class=\"_ _4\"></span> kontek\u015bcie <span class=\"_ _4\"></span>kapitalizacji <span class=\"_ _4\"></span>gie\u0142dowej KGHM P<span class=\"_ _4\"></span>olska Mi<span class=\"_ _4\"></span>ed\u017a S.A.<span class=\"ff1\"> </span></div></div><div class=\"c w3 hdc gs64f\"><div class=\"t m0 x25 h8 y754 ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _f\"></span>roku <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>rynkach <span class=\"_ _3\"></span>akcji <span class=\"_ _f\"></span>mo\u017cna <span class=\"_ _f\"></span>by\u0142o <span class=\"_ _f\"></span>zaobserwowa\u0107 <span class=\"_ _3\"></span>og\u00f3lne <span class=\"_ _f\"></span>pogorszenie <span class=\"_ _f\"></span>nastroj\u00f3w <span class=\"_ _f\"></span>ze <span class=\"_ _f\"></span>wzgl\u0119du <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>istniej\u0105c\u0105 <span class=\"_ _3\"></span>du\u017c\u0105 </div><div class=\"t m0 x25 h8 y755 ff3 fs6 fc0 sc0 ls0 ws0\">niepewno\u015b\u0107 <span class=\"_ _f\"></span>co <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>rozwoju <span class=\"_ _f\"></span>g<span class=\"_ _3\"></span>lob<span class=\"_ _4\"></span>alnej <span class=\"_ _f\"></span>sytuacji <span class=\"_ _0\"></span>makroekonomiczn<span class=\"_ _4\"></span>ej <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>reakcji <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rozpocz\u0119ty <span class=\"_ _0\"></span>konflikt <span class=\"_ _0\"></span>zb<span class=\"_ _3\"></span><span class=\"ff2\">rojny <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>Ukrainie </span></div><div class=\"t m0 x25 h8 y756 ff3 fs6 fc0 sc0 ls0 ws0\">oraz <span class=\"_ _f\"></span>wci\u0105\u017c <span class=\"_ _f\"></span>odczuwalne <span class=\"_ _f\"></span>konsekwencje <span class=\"_ _f\"></span>pandemii <span class=\"_ _3\"></span>COVID<span class=\"_ _3\"></span><span class=\"ff2\">-</span>19 <span class=\"_ _3\"></span>(ko<span class=\"_ _3\"></span>ro<span class=\"_ _4\"></span>nawirus). <span class=\"_ _f\"></span>W <span class=\"_ _f\"></span>rezultacie <span class=\"_ _f\"></span>mocno <span class=\"_ _f\"></span>ucierpia\u0142y <span class=\"_ _f\"></span>mi\u0119dzy <span class=\"_ _f\"></span>innymi<span class=\"_ _4\"></span> </div><div class=\"t m0 x25 h8 y757 ff3 fs6 fc0 sc0 ls0 ws0\">indeksy <span class=\"_ _f\"></span>gie\u0142dowe. <span class=\"_ _0\"></span>Kurs <span class=\"_ _f\"></span>akcji <span class=\"_ _0\"></span>KGHM <span class=\"_ _f\"></span>Polska <span class=\"_ _0\"></span>Mied\u017a <span class=\"_ _f\"></span>S.A. <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>roku <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>spad\u0142 <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>9% <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>stosunku <span class=\"_ _0\"></span>do <span class=\"_ _f\"></span>ceny <span class=\"_ _0\"></span>akcji <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>ko\u0144ca <span class=\"_ _0\"></span>roku<span class=\"_ _4\"></span> </div><div class=\"t m0 x25 h8 y758 ff2 fs6 fc0 sc0 ls0 ws0\">2021 i na<span class=\"_ _3\"></span> dzi<span class=\"ff3\">e\u0144 <span class=\"_ _3\"></span>31 grudnia 2022 <span class=\"_ _3\"></span>r. wyni\u00f3s\u0142 <span class=\"_ _3\"></span>126,<span class=\"_ _4\"></span>75 PLN. <span class=\"_ _3\"></span>W tym <span class=\"_ _3\"></span>samym okresie indeksy <span class=\"_ _3\"></span>WIG i WIG <span class=\"_ _3\"></span>20 spad\u0142y o<span class=\"_ _3\"></span>dp<span class=\"_ _4\"></span>owiednio </span></div><div class=\"t m0 x25 h8 y759 ff3 fs6 fc0 sc0 ls0 ws0\">o <span class=\"_ _2\"> </span>17% <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>21%. <span class=\"_ _1\"> </span>W <span class=\"_ _2\"> </span>efekcie <span class=\"_ _1\"> </span>kapitalizacja <span class=\"_ _2\"> </span>gie\u0142dowa <span class=\"_ _1\"> </span>Jednostki <span class=\"_ _1\"> </span>Dominuj\u0105cej <span class=\"_ _1\"> </span>spad\u0142a <span class=\"_ _2\"> </span>z <span class=\"_ _1\"> </span>27 <span class=\"_ _2\"> </span>880 <span class=\"_ _2\"> </span>mln <span class=\"_ _1\"> </span>PLN <span class=\"_ _1\"> </span>do <span class=\"_ _2\"> </span>25 <span class=\"_ _2\"> </span>350 <span class=\"_ _1\"> </span>mln <span class=\"_ _2\"> </span>PLN, </div><div class=\"t m0 x25 h8 y148 ff2 fs6 fc0 sc0 ls18 ws0\">co<span class=\"ls0\"> <span class=\"ff3\">oznacza <span class=\"_ _0\"></span>\u017ce <span class=\"_ _0\"> </span>na <span class=\"_ _1\"> </span>dzie\u0144 <span class=\"_ _0\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>r. <span class=\"_ _1\"> </span>utrzymywa\u0142a <span class=\"_ _0\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>poziomie <span class=\"_ _0\"> </span>15% <span class=\"_ _1\"> </span>poni\u017cej <span class=\"_ _0\"></span>poziomu <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>netto <span class=\"_ _0\"> </span>Sp\u00f3\u0142ki. </span></span></div><div class=\"t m0 x25 h8 y75a ff2 fs6 fc0 sc0 ls45 ws0\">Na<span class=\"ls0\"> <span class=\"ff3\">dzie\u0144 <span class=\"_ _3\"></span>15 <span class=\"_ _3\"></span>marca <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>kurs <span class=\"_ _f\"></span>akcji <span class=\"_ _f\"></span>Jednostki <span class=\"_ _3\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>wyni\u00f3s\u0142 <span class=\"_ _3\"></span>113,30 <span class=\"_ _3\"></span>PLN, <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zwi\u0105zku <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tym <span class=\"_ _f\"></span>kapitalizacja <span class=\"_ _3\"></span>gie\u0142dowa<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x25 h8 y75b ff3 fs6 fc0 sc0 ls0 ws0\">wynios\u0142a 22<span class=\"ff2\"> </span>66<span class=\"_ _4\"></span>0 mln P<span class=\"_ _4\"></span>LN i utrzymywa<span class=\"_ _4\"></span>\u0142a si\u0119 poni\u017c<span class=\"_ _4\"></span>ej poziomu akt<span class=\"_ _4\"></span>yw\u00f3w netto Jedno<span class=\"_ _4\"></span>stki Dominuj\u0105<span class=\"_ _4\"></span>cej o 24%.<span class=\"ff2\"> </span></div><div class=\"t m0 x25 h8 y75c ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _10\"> </span>zwi\u0105zku <span class=\"_ _19\"> </span>z<span class=\"_ _3\"></span> <span class=\"_ _19\"> </span>utrzymywaniem <span class=\"_ _10\"> </span>si\u0119 <span class=\"_ _11\"> </span>w <span class=\"_ _10\"> </span>znacznej <span class=\"_ _19\"> </span>cz\u0119\u015bci <span class=\"_ _11\"> </span>okresu <span class=\"_ _19\"> </span>sprawozdawczym <span class=\"_ _10\"> </span>kapitalizacji <span class=\"_ _19\"> </span>g<span class=\"_ _3\"></span>ie\u0142d<span class=\"_ _4\"></span>owej <span class=\"_ _10\"> </span>Sp\u00f3\u0142ki <span class=\"_ _10\"> </span>poni\u017cej<span class=\"_ _4\"></span> </div><div class=\"t m0 x25 h8 y75d ff3 fs6 fc0 sc0 ls0 ws0\">warto\u015bci bilansowej aktyw\u00f3w netto, zgodnie z MSR <span class=\"_ _3\"></span>36 Utrata warto\u015bci aktyw\u00f3w, Zarz\u0105d KGHM Polska Mied\u017a S.A. <span class=\"_ _3\"></span>dokona<span class=\"_ _4\"></span>\u0142 </div><div class=\"t m0 x25 h8 y75e ff3 fs6 fc0 sc0 ls0 ws0\">analizy,  cz<span class=\"_ _4\"></span>y kt\u00f3rykolwiek obsza<span class=\"_ _4\"></span>r dz<span class=\"_ _4\"></span>ia\u0142alno\u015bci KGHM P<span class=\"_ _4\"></span>olska Mi<span class=\"_ _4\"></span>ed\u017a S.A. m\u00f3g\u0142by <span class=\"_ _4\"></span>by\u0107 dotkni\u0119<span class=\"_ _4\"></span>ty utrat\u0105 <span class=\"_ _4\"></span>warto\u015bci.<span class=\"ff2\"> </span></div><div class=\"t m0 x25 h8 y75f ff3 fs6 fc0 sc0 ls0 ws0\">Analiza <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>obszarze <span class=\"_ _1\"> </span>krajowych <span class=\"_ _1\"> </span>aktyw\u00f3w <span class=\"_ _1\"> </span>wykaza\u0142a, <span class=\"_ _1\"> </span>i\u017c <span class=\"_ _1\"> </span>nie <span class=\"_ _2\"> </span>wszyst<span class=\"_ _4\"></span>kie <span class=\"_ _1\"> </span>czynniki, <span class=\"_ _1\"> </span>kt\u00f3re <span class=\"_ _1\"> </span>maj\u0105 <span class=\"_ _1\"> </span>wp\u0142yw <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>zi<span class=\"_ _4\"></span>om <span class=\"_ _1\"> </span>kapitalizacji<span class=\"_ _4\"></span> </div><div class=\"t m0 x25 h8 y760 ff3 fs6 fc0 sc0 ls0 ws0\">gie\u0142dowej KGHM P<span class=\"_ _4\"></span>olska Mied\u017a <span class=\"_ _4\"></span>S.A. to czynniki <span class=\"_ _4\"></span>zwi\u0105zane z<span class=\"_ _4\"></span> prowadz<span class=\"_ _4\"></span>on\u0105 dzia\u0142alno\u015bci\u0105 g<span class=\"_ _4\"></span>ospodarcz\u0105.<span class=\"ff2\"> </span></div><div class=\"t m0 x25 h8 y761 ff3 fs6 fc0 sc0 ls0 ws0\">Spadki <span class=\"_ _12\"> </span>notowa\u0144 <span class=\"_ _12\"> </span>cen  a<span class=\"_ _4\"></span>kcji  na<span class=\"_ _4\"></span>  gie\u0142da<span class=\"_ _4\"></span>ch  dot<span class=\"_ _4\"></span>yczy\u0142y <span class=\"_ _12\"> </span>sp\u00f3\u0142ek <span class=\"_ _2\"> </span>z  wi\u0119kszo\u015bci  br<span class=\"_ _4\"></span>an\u017c, <span class=\"_ _2\"> </span>z  r\u00f3\u017cnych  gosp<span class=\"_ _4\"></span>odarek <span class=\"_ _2\"> </span>i  odzwierciedla\u0142y<span class=\"_ _4\"></span> </div><div class=\"t m0 x25 h8 y762 ff3 fs6 fc0 sc0 ls0 ws0\">niepewno\u015b\u0107 inwestor\u00f3w co<span class=\"_ _3\"></span> do <span class=\"_ _3\"></span>przysz\u0142o\u015bci. W <span class=\"_ _3\"></span>szczeg\u00f3lno\u015bci, konflikt <span class=\"_ _3\"></span>zbrojn<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>Ukrainie <span class=\"_ _3\"></span>spow<span class=\"_ _4\"></span>odowa\u0142 odp\u0142yw <span class=\"_ _3\"></span>inwestor\u00f3<span class=\"_ _4\"></span>w </div><div class=\"t m0 x25 h8 y763 ff3 fs6 fc0 sc0 ls0 ws0\">zagranicznych <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>obszar\u00f3w <span class=\"_ _3\"></span>granicz\u0105cych <span class=\"_ _3\"></span>ze <span class=\"_ _f\"></span>stref\u0105 <span class=\"_ _3\"></span>wojny, <span class=\"_ _3\"></span>co <span class=\"_ _f\"></span>wida\u0107 <span class=\"_ _3\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>tylko <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>sytuacji <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>ie\u0142dzi<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>Warszawie, <span class=\"_ _3\"></span>ale <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>na </div><div class=\"t m0 x25 h8 y764 ff3 fs6 fc0 sc0 ls0 ws0\">gie\u0142dach z regi<span class=\"_ _4\"></span>onu Czech, <span class=\"_ _4\"></span>S\u0142owacji, cz<span class=\"_ _4\"></span>y W\u0119gier oraz ist<span class=\"_ _4\"></span>otnie wp<span class=\"_ _4\"></span>\u0142yn\u0105\u0142 na os\u0142abieni<span class=\"_ _4\"></span>e si\u0119 PLN w <span class=\"_ _4\"></span>stosu<span class=\"ff2\">nku do USD. </span></div><div class=\"t m0 x25 h8 y765 ff3 fs6 fc0 sc0 ls0 ws0\">Z <span class=\"_ _f\"></span>punktu <span class=\"_ _0\"></span>widzenia <span class=\"_ _0\"></span>dzia\u0142alno\u015bc<span class=\"_ _4\"></span>i <span class=\"_ _f\"></span>S<span class=\"_ _3\"></span>p\u00f3\u0142ki, <span class=\"_ _f\"></span>kluczowym <span class=\"_ _f\"></span>czynnikiem <span class=\"_ _f\"></span>wp\u0142ywaj\u0105cym <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>poziom <span class=\"_ _f\"></span>kapitalizacji <span class=\"_ _f\"></span>g<span class=\"_ _3\"></span>ie\u0142d<span class=\"_ _4\"></span>owej <span class=\"_ _f\"></span>je<span class=\"_ _3\"></span>st <span class=\"_ _f\"></span>cena </div><div class=\"t m0 x25 h8 y766 ff3 fs6 fc0 sc0 ls0 ws0\">miedzi. <span class=\"_ _0\"></span>W <span class=\"_ _0\"></span>grudniu <span class=\"_ _0\"></span>2021 <span class=\"_ _f\"></span>r. <span class=\"_ _0\"></span>\u015brednia <span class=\"_ _0\"></span>cena <span class=\"_ _0\"></span>miedzi <span class=\"_ _0\"></span>wynosi\u0142a <span class=\"_ _f\"></span>9 <span class=\"_ _0\"> </span>550 <span class=\"_ _0\"></span>USD/t, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _0\"></span>po <span class=\"_ _0\"> </span>pocz\u0105tkowej <span class=\"_ _0\"></span>kontynua<span class=\"_ _4\"></span>cji <span class=\"_ _0\"></span>wzrostoweg<span class=\"_ _4\"></span>o </div><div class=\"t m0 x25 h8 y767 ff2 fs6 fc0 sc0 ls0 ws0\">trendu <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>pierws<span class=\"ff3\">zych <span class=\"_ _f\"></span>miesi\u0105cach <span class=\"_ _f\"></span>2022 <span class=\"_ _0\"></span>r., <span class=\"_ _0\"></span>zanotowa\u0142a <span class=\"_ _0\"></span>istotny <span class=\"_ _f\"></span>spadek. <span class=\"_ _0\"></span>Minimum <span class=\"_ _f\"></span>zosta\u0142o <span class=\"_ _0\"></span>osi\u0105gni\u0119te <span class=\"_ _f\"></span>w <span class=\"_ _0\"> </span>lipcu <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>r., <span class=\"_ _0\"></span>gdy </span></div><div class=\"t m0 x25 h8 y768 ff3 fs6 fc0 sc0 ls0 ws0\">\u015brednia  c<span class=\"_ _4\"></span>ena  mi<span class=\"_ _4\"></span>edzi  kszta<span class=\"_ _4\"></span>\u0142towa\u0142a <span class=\"_ _12\"> </span>si\u0119  na <span class=\"_ _2\"> </span>poziomie  7<span class=\"ff2\"> </span>530  US<span class=\"_ _4\"></span>D/t.  Jednak <span class=\"_ _2\"> </span>z  czasem, <span class=\"_ _12\"> </span>w  miar<span class=\"_ _4\"></span>\u0119  nap\u0142ywu <span class=\"_ _2\"> </span>uspokajaj\u0105cych<span class=\"_ _4\"></span> </div><div class=\"t m0 x25 h8 y769 ff2 fs6 fc0 sc0 ls0 ws0\">informacji <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>odniesieniu <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>popytu <span class=\"_ _0\"> </span>na <span class=\"_ _0\"> </span>surowiec<span class=\"_ _3\"></span><span class=\"ff3\">, <span class=\"_ _0\"></span>notowania<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>powr\u00f3ci\u0142y <span class=\"_ _0\"></span>do <span class=\"_ _0\"> </span>trendu <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>pocz\u0105tku <span class=\"_ _f\"></span>roku <span class=\"_ _1\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> w grudniu<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>r. </span></span></div><div class=\"t m0 x25 h8 y76a ff3 fs6 fc0 sc0 ls0 ws0\">\u015brednia <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>miedzi <span class=\"_ _3\"></span>wynosi\u0142a <span class=\"_ _3\"></span>8 <span class=\"_ _3\"></span>367 <span class=\"_ _3\"></span>USD/t. <span class=\"_ _f\"></span>Kursy <span class=\"_ _3\"></span>gie\u0142dowe <span class=\"_ _3\"></span>sp\u00f3\u0142e<span class=\"_ _4\"></span>k <span class=\"_ _3\"></span>zajmuj\u0105cych <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>wyd<span class=\"_ _4\"></span>obyciem <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>przetw\u00f3rstw<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>miedzi </div><div class=\"t m0 x25 h8 y76b ff3 fs6 fc0 sc0 ls0 ws0\">s\u0105 silnie skorel<span class=\"_ _4\"></span>owane z cen\u0105 <span class=\"_ _4\"></span>tego meta<span class=\"_ _4\"></span>lu.<span class=\"ff2\"> </span></div><div class=\"t m0 x25 h8 y76c ff3 fs6 fc0 sc0 ls0 ws0\">Nale\u017cy <span class=\"_ _3\"></span>zwr\u00f3ci\u0107 uwag\u0119, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>przypadku <span class=\"_ _3\"></span>aktyw\u00f3w <span class=\"_ _3\"></span>polskich istotne <span class=\"_ _3\"></span>znaczenie <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>cena <span class=\"_ _3\"></span>metali w <span class=\"_ _3\"></span>PLN, <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>kt\u00f3r\u0105 <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>r\u00f3wni<span class=\"_ _4\"></span>e\u017c </div><div class=\"t m0 x25 h8 y76d ff3 fs6 fc0 sc0 ls0 ws0\">wp\u0142yw kurs <span class=\"_ _3\"></span>USD/PLN. Wahania cen <span class=\"_ _3\"></span>miedzi zwi\u0105zane z <span class=\"_ _3\"></span>zawirowania<span class=\"_ _4\"></span>mi na <span class=\"_ _3\"></span>rynkach finansowych, spowodowane cz\u0119sto nie </div><div class=\"t m0 x25 h8 y76e ff2 fs6 fc0 sc0 ls0 ws0\">tyle <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>sferze <span class=\"_ _2\"> </span>makroekonomi<span class=\"_ _4\"></span>i <span class=\"_ _1\"> </span>ale<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>szeroko <span class=\"_ _2\"> </span>rozumianej <span class=\"_ _0\"> </span>g<span class=\"_ _3\"></span>eop<span class=\"_ _4\"></span>olityki, <span class=\"_ _2\"> </span><span class=\"ff3\">s\u0105 <span class=\"_ _2\"> </span>zwykle <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>du\u017cym <span class=\"_ _2\"> </span>stopniu <span class=\"_ _1\"> </span>niwelowane <span class=\"_ _1\"> </span>zmianami </span></div><div class=\"t m0 x25 h8 y76f ff3 fs6 fc0 sc0 ls0 ws0\">kursu USD/PL<span class=\"_ _4\"></span>N, kt\u00f3ry dodatk<span class=\"_ _4\"></span>owo pozosta<span class=\"_ _4\"></span>je pod wp\u0142<span class=\"_ _4\"></span>ywem konfli<span class=\"_ _4\"></span>ktu zbrojn<span class=\"_ _4\"></span>ego w Ukrainie<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span></div><div class=\"t m0 x25 h8 y770 ff3 fs6 fc0 sc0 ls0 ws0\">Pomimo  w<span class=\"_ _4\"></span>yst\u0119puj\u0105<span class=\"_ _4\"></span>cej  n<span class=\"_ _4\"></span>iepewn<span class=\"_ _4\"></span>o\u015bci  w <span class=\"_ _2\"> </span>otoczeniu <span class=\"_ _2\"> </span>gospodarczym,<span class=\"_ _4\"></span>  KGH<span class=\"_ _4\"></span>M  Pol<span class=\"_ _4\"></span>ska <span class=\"_ _2\"> </span>M<span class=\"_ _3\"></span>ied\u017a <span class=\"_ _2\"> </span>S.A.  ut<span class=\"_ _4\"></span>rzymuje <span class=\"_ _2\"> </span>pe\u0142ne  zdol<span class=\"_ _4\"></span>no\u015bci </div><div class=\"t m0 x25 h8 y771 ff2 fs6 fc0 sc0 ls0 ws0\">operacyjne <span class=\"_ _12\"> </span>i  kons<span class=\"ff3\">ekwentnie <span class=\"_ _12\"> </span>realizuje <span class=\"_ _12\"> </span>zak\u0142adane  z<span class=\"_ _4\"></span>adania  pr<span class=\"_ _4\"></span>odukcyjne <span class=\"_ _12\"> </span>i  sprzeda\u017c<span class=\"_ _4\"></span>owe.  Osi\u0105ga<span class=\"_ _4\"></span>ne  przez <span class=\"_ _2\"> </span>Sp\u00f3<span class=\"_ _3\"></span>\u0142k\u0119 <span class=\"_ _12\"> </span>wyniki </span></div><div class=\"t m0 x25 h18 y772 ff3 fs6 fc0 sc0 ls0 ws0\">finansowe istotnie przekraczaj\u0105 za\u0142o\u017cenia<span class=\"_ _4\"></span> bud\u017cetowe,<span class=\"ff7 fs8\"> </span>co <span class=\"_ _3\"></span>jest r\u00f3wnie\u017c efektem prowadzonych ini<span class=\"_ _4\"></span>cjatyw optymalizuj\u0105cych<span class=\"_ _4\"></span> </div><div class=\"t m0 x25 h8 y53f ff2 fs6 fc0 sc0 ls0 ws0\">oraz dyscypliny k<span class=\"_ _4\"></span>osztowej z<span class=\"_ _4\"></span>astosowane<span class=\"_ _4\"></span>j w odpowiedzi na<span class=\"_ _4\"></span> warunki m<span class=\"_ _4\"></span>akroekonomicz<span class=\"_ _4\"></span>ne. </div><div class=\"t m0 x25 h8 y773 ff3 fs6 fc0 sc0 ls0 ws0\">W  wyniku<span class=\"_ _4\"></span>  pr<span class=\"_ _4\"></span>zeprowadzon<span class=\"_ _4\"></span>ej  o<span class=\"_ _4\"></span>ceny <span class=\"_ _2\"> </span>st<span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>ierdzono <span class=\"_ _2\"> </span>brak  zwi\u0105<span class=\"_ _4\"></span>zku  spadk<span class=\"_ _4\"></span>u <span class=\"_ _12\"> </span>kursu <span class=\"_ _2\"> </span>akcji  KGHM  P<span class=\"_ _4\"></span>olska <span class=\"_ _2\"> </span>Mied\u017a  S.A. <span class=\"_ _2\"> </span>zar\u00f3wno <span class=\"ff2\"> </span></div><div class=\"t m0 x25 h8 y774 ff3 fs6 fc0 sc0 ls0 ws0\">z <span class=\"_ _2\"> </span>krajow\u0105 <span class=\"_ _2\"> </span>jak <span class=\"_ _2\"> </span>i <span class=\"_ _12\"> </span>zagraniczn\u0105 <span class=\"_ _2\"> </span>dzia\u0142alno\u015bci\u0105 <span class=\"_ _2\"> </span>KGHM <span class=\"_ _2\"> </span>Polska <span class=\"_ _2\"> </span>Mied\u017a <span class=\"_ _2\"> </span>S<span class=\"_ _3\"></span>.A. <span class=\"_ _1\"> </span>S<span class=\"_ _3\"></span>p\u00f3\u0142ka <span class=\"_ _1\"> </span>realizuje <span class=\"_ _2\"> </span>zak\u0142adane <span class=\"_ _2\"> </span>zadania <span class=\"_ _2\"> </span>produkcyjne <span class=\"_ _2\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x25 h8 y775 ff3 fs6 fc0 sc0 ls0 ws0\">sprzeda\u017cowe  zar\u00f3wno  na  terenie <span class=\"_ _19\"> </span>Polski <span class=\"_ _10\"> </span>jak  i <span class=\"_ _19\"> </span>za<span class=\"_ _3\"></span>  granic\u0105.  W <span class=\"_ _10\"> </span>konsekwencji  nie  st<span class=\"_ _3\"></span>wierdz<span class=\"_ _4\"></span>ono  wyst\u0105pienia  przes\u0142anek<span class=\"_ _4\"></span> </div><div class=\"t m0 x25 h8 y776 ff3 fs6 fc0 sc0 ls0 ws0\">wskazuj\u0105cych  na  ryzyko  utraty  warto\u015bci <span class=\"_ _19\"> </span>krajowych  i <span class=\"_ _10\"> </span>zagranicz<span class=\"_ _4\"></span>nych  aktyw\u00f3w  produkcyjnych,<span class=\"_ _4\"></span>  w  zwi\u0105zku <span class=\"_ _10\"> </span>z  czym  nie<span class=\"_ _3\"></span> </div><div class=\"t m0 x25 h8 y777 ff3 fs6 fc0 sc0 ls0 ws0\">przeprowadz<span class=\"_ _4\"></span>ono test\u00f3w na <span class=\"_ _4\"></span>utrat\u0119 war<span class=\"_ _4\"></span>to\u015bci dla tych aktyw<span class=\"_ _4\"></span>\u00f3w na d<span class=\"_ _4\"></span>zie\u0144 31 grudnia<span class=\"_ _4\"></span> 2022 <span class=\"_ _4\"></span>r. <span class=\"ff2\"> </span></div><div class=\"t m0 x25 h8 y778 ff3 fs6 fc0 sc0 ls0 ws0\">Ze <span class=\"_ _0\"></span>wzgl\u0119du <span class=\"_ _0\"> </span>na <span class=\"_ _1\"> </span>niepewn<span class=\"_ _4\"></span>o\u015b\u0107 <span class=\"_ _0\"></span>i <span class=\"_ _1\"> </span>du\u017c\u0105 <span class=\"_ _0\"></span>zmienno\u015b\u0107 <span class=\"_ _0\"></span>podstawowych <span class=\"_ _0\"></span>par<span class=\"_ _4\"></span>ametr\u00f3w <span class=\"_ _0\"></span>ekonomiczny<span class=\"_ _4\"></span>ch, <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>tym <span class=\"_ _0\"></span>cen <span class=\"_ _0\"></span>metali <span class=\"_ _0\"> </span>i <span class=\"_ _1\"> </span>kurs\u00f3w<span class=\"_ _4\"></span> </div><div class=\"t m0 x25 h8 y779 ff3 fs6 fc0 sc0 ls0 ws0\">walut <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _1\"> </span>dynamicznie <span class=\"_ _2\"> </span>zmieniaj\u0105<span class=\"_ _4\"></span>c\u0105 <span class=\"_ _1\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>sytuacj\u0119 <span class=\"_ _2\"> </span>pandemiczn\u0105 <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>\u015bwiecie, <span class=\"_ _2\"> </span>oraz <span class=\"_ _1\"> </span>je<span class=\"_ _3\"></span>j <span class=\"_ _1\"> </span>wp\u0142ywu <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>sy<span class=\"_ _3\"></span>tuacj\u0119 <span class=\"_ _2\"> </span>gospodarcz\u0105, </div><div class=\"t m0 x25 h1f y77a ff3 fs6 fc0 sc0 ls0 ws0\">Sp\u00f3\u0142ka na bie\u017c\u0105c<span class=\"_ _4\"></span>o monitoruje gl<span class=\"_ _4\"></span>obaln\u0105 sytua<span class=\"_ _4\"></span>cj\u0119.<span class=\"ff9 fsa\"> </span></div></div><div class=\"c w3 hdd gs651\"><div class=\"t m0 x11 h8 y77c ff4 fs6 fc0 sc0 ls0 ws0\">TEST NA UTRAT<span class=\"_ _4\"></span>\u0118 WARTO\u015aCI <span class=\"_ _4\"></span>AKTYW\u00d3<span class=\"_ _4\"></span>W TRWA\u0141Y<span class=\"_ _4\"></span>CH SP\u00d3\u0141EK <span class=\"_ _4\"></span>UZDROWISKO<span class=\"_ _4\"></span>WYCH \u2013<span class=\"ff1\"> Segment </span>\u2013<span class=\"ff1\"> </span>Poz<span class=\"_ _4\"></span>osta\u0142e segm<span class=\"_ _4\"></span>enty<span class=\"ff1\"> </span></div></div><div class=\"c w3 hde gs652\"><div class=\"t m0 x11 h8 y77e ff3 fs6 fc0 sc0 ls0 ws0\">Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _1\"> </span>30 <span class=\"_ _0\"></span>czerwca <span class=\"_ _1\"> </span>2022 <span class=\"_ _0\"></span>r. <span class=\"_ _0\"></span>zide<span class=\"_ _3\"></span>ntyfik<span class=\"_ _4\"></span>owane <span class=\"_ _0\"></span>zosta\u0142y <span class=\"_ _0\"></span>nowe <span class=\"_ _0\"></span>obszary <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"> </span>dla <span class=\"_ _1\"> </span>realizowania <span class=\"_ _0\"></span>prognozowanych <span class=\"_ _0\"></span>wynik\u00f3w </div><div class=\"t m0 x11 h8 y77f ff3 fs6 fc0 sc0 ls0 ws0\">finansowych sp\u00f3\u0142ek Grupy Kapit<span class=\"_ _4\"></span>a\u0142owej \u015bwiadcz\u0105cych us\u0142ugi uzdr<span class=\"_ _4\"></span>owiskowe (OWSP): Uzdrowi<span class=\"_ _4\"></span>ska K\u0142odzkie S.A. <span class=\"_ _3\"></span><span class=\"ff2\">- Grupa PGU, </span></div><div class=\"t m0 x11 h8 y780 ff3 fs6 fc0 sc0 ls0 ws0\">Uzdrowisko Po\u0142czyn Grupa PGU<span class=\"ff2\"> S.A., Uzdrowisk<span class=\"_ _4\"></span>o Cieplice Sp. z o.o. <span class=\"_ _3\"></span>- <span class=\"ff3\">Grupa PGU, Uzdrowisko \u015awierad\u00f3w </span>- Czerniawa Sp. z </span></div><div class=\"t m0 x11 h8 y781 ff2 fs6 fc0 sc0 ls0 ws0\">o.o. <span class=\"_ _1\"> </span><span class=\"ff3\">\u2013<span class=\"_ _3\"></span></span> <span class=\"_ _1\"> </span><span class=\"ff3\">Grupa <span class=\"_ _2\"> </span>PGU. <span class=\"_ _1\"> </span>Obok <span class=\"_ _1\"> </span>wzrostu <span class=\"_ _1\"> </span>ce<span class=\"_ _3\"></span>n <span class=\"_ _1\"> </span>energii <span class=\"_ _1\"> </span>elektrycznej, <span class=\"_ _1\"> </span>no\u015bnik\u00f3w <span class=\"_ _1\"> </span>energetycznych, <span class=\"_ _1\"> </span>\u017cywno\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _1\"> </span>innych <span class=\"_ _1\"> </span>czynnik\u00f3w </span></div><div class=\"t m0 x11 h8 y782 ff3 fs6 fc0 sc0 ls0 ws0\">kosztowych, <span class=\"_ _f\"></span>wynikaj\u0105cego <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>presji <span class=\"_ _0\"></span>inflacyjnej, <span class=\"_ _f\"></span>pojawi<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _f\"></span>r\u00f3<span class=\"_ _3\"></span>wn<span class=\"_ _4\"></span>ie\u017c <span class=\"_ _f\"></span>ryzyko <span class=\"_ _1\"> </span>braku <span class=\"_ _f\"></span>efektywnej <span class=\"_ _0\"></span>mo\u017cliwo\u015bci <span class=\"_ _f\"></span>prze\u0142o\u017cenia <span class=\"_ _0\"></span>tych </div><div class=\"t m0 x11 h8 y783 ff3 fs6 fc0 sc0 ls0 ws0\">wzrost\u00f3w na cen<span class=\"_ _4\"></span>y dla odbiorc<span class=\"_ _4\"></span>\u00f3w ko\u0144cowych <span class=\"_ _4\"></span>oraz/lub wp<span class=\"_ _4\"></span>\u0142yw tych <span class=\"_ _4\"></span>wzrost\u00f3w na <span class=\"_ _4\"></span>popyt na o<span class=\"_ _4\"></span>ferowane us\u0142u<span class=\"_ _4\"></span>gi. <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y784 ff3 fs6 fc0 sc0 ls0 ws0\">Na  potrzeby  oszac<span class=\"_ _4\"></span>owania  wart<span class=\"_ _4\"></span>o\u015bci  odzyskiwa<span class=\"_ _4\"></span>lnej,  w  przeprow<span class=\"_ _4\"></span>adzonym  te\u015bcie  d<span class=\"_ _4\"></span>okonano  wyc<span class=\"_ _4\"></span>eny <span class=\"_ _10\"> </span>warto\u015bci  u\u017cytk<span class=\"_ _4\"></span>owej </div><div class=\"t m0 x11 h8 y629 ff3 fs6 fc0 sc0 ls0 ws0\">o\u015brodk\u00f3w <span class=\"_ _f\"></span>wypracowuj\u0105cych <span class=\"_ _f\"></span>\u015brodki <span class=\"_ _f\"></span>pieni\u0119\u017cne <span class=\"_ _0\"></span>obejmuj\u0105cych <span class=\"_ _f\"></span>rzeczow<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>aktywa <span class=\"_ _f\"></span>trwa\u0142e <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>niematerialne <span class=\"_ _f\"></span>ka\u017cdej </div><div class=\"t m0 x11 h8 y2fa ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">ww. <span class=\"_ _1d\"> </span>sp\u00f3\u0142ek <span class=\"_ _1d\"> </span>uzdr<span class=\"_ _4\"></span>owiskowych<span class=\"_ _4\"></span>, <span class=\"_ _1d\"> </span>wykorzystuj\u0105c <span class=\"_ _1f\"> </span>podej\u015bcie <span class=\"_ _1d\"> </span>dochod<span class=\"_ _4\"></span>owe <span class=\"_ _1d\"> </span>tj. <span class=\"_ _1d\"> </span>metod<span class=\"_ _4\"></span>\u0119 <span class=\"_ _1d\"> </span>zdyskontowan<span class=\"_ _4\"></span>ych <span class=\"_ _1d\"> </span>przep\u0142y<span class=\"_ _4\"></span>w\u00f3w </span></div><div class=\"t m0 x11 h8 y785 ff3 fs6 fc0 sc0 ls0 ws0\">pieni\u0119\u017cnych. <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y5f ff3 fs6 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>dzyskiwa<span class=\"_ _4\"></span>lna <span class=\"_ _12\"> </span>OWSP <span class=\"_ _2\"> </span>oszacowana  jak <span class=\"_ _2\"> </span>powy\u017cej, <span class=\"_ _2\"> </span>znalaz\u0142a  potwierdz<span class=\"_ _4\"></span>enie <span class=\"_ _12\"> </span>w <span class=\"_ _12\"> </span>warto\u015bci <span class=\"_ _2\"> </span>godziwej  stan<span class=\"_ _4\"></span>owi\u0105cej <span class=\"_ _2\"> </span>cen\u0119 </div><div class=\"t m0 x11 h8 y2fc ff3 fs6 fc0 sc0 ls0 ws0\">transakcyjn\u0105 <span class=\"_ _3\"></span>zbycia <span class=\"_ _f\"></span>testowanych<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>aktyw\u00f3w <span class=\"_ _f\"></span>pomi\u0119dzy <span class=\"_ _3\"></span>podmiotami <span class=\"_ _3\"></span>Grupy <span class=\"_ _f\"></span>Kapita\u0142owej, <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _3\"></span>realizowanego <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>Grupie </div><div class=\"t m0 x11 h8 y786 ff3 fs6 fc0 sc0 ls0 ws0\">projektu reorganizacji (szczeg\u00f3\u0142y dotycz\u0105ce <span class=\"_ _3\"></span>zmiany w strukturze organizacyjnej Grupy opisano w <span class=\"_ _3\"></span>Nocie 12.11 S<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>\u0142ad Grupy </div><div class=\"t m0 x11 h8 y492 ff3 fs6 fc0 sc0 ls0 ws0\">Kapita\u0142owej). <span class=\"ff2\"> </span></div></div><div class=\"c w3 h55 gs653\"><div class=\"t m0 x25 h8 y6c6 ff4 fs6 fc2 sc0 ls0 ws0\">Podstawowe <span class=\"_ _4\"></span>za\u0142o\u017cenia pr<span class=\"_ _4\"></span>zyj\u0119te w <span class=\"_ _4\"></span>testach na utrat<span class=\"_ _4\"></span>\u0119 warto\u015bc<span class=\"_ _4\"></span>i<span class=\"ff2 fc0\"> </span></div></div><div class=\"c wd5 hdf gs654\"><div class=\"t m0 x25 h8 y6c5 ff4 fs6 fc2 sc0 ls0 ws0\">Za\u0142o\u017cenie<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w7b hdf gs655\"><div class=\"t m0 x16 h8 y1e ff1 fs6 fcc sc0 ls0 ws0\">Uzdrowiska </div><div class=\"t m0 x26 h8 y6c5 ff4 fs6 fcc sc0 ls0 ws0\">K\u0142odzkie S.A. <span class=\"ff1\">- </span></div><div class=\"t m0 x75 h8 y6c6 ff1 fs6 fcc sc0 ls0 ws0\">Grupa PGU </div></div><div class=\"c waa hdf gs656\"><div class=\"t m0 x9c h8 y1e ff1 fs6 fcc sc0 ls0 ws0\">Uzdrowisko </div><div class=\"t m0 x16 h8 y6c5 ff4 fs6 fcc sc0 ls0 ws0\">Po\u0142czyn Grupa </div><div class=\"t m0 x5a h8 y6c6 ff1 fs6 fcc sc0 ls0 ws0\">PGU S.A </div></div><div class=\"c wd6 hdf gs657\"><div class=\"t m0 x20 h8 y1e ff1 fs6 fcc sc0 ls0 ws0\">Uzdrowisko Ci<span class=\"_ _4\"></span>eplice  </div><div class=\"t m0 x16 h8 y6c5 ff1 fs6 fcc sc0 ls0 ws0\">Sp. z o.o. - Grupa </div><div class=\"t m0 x18 h8 y6c6 ff1 fs6 fcc sc0 ls0 ws0\">PGU </div></div><div class=\"c w65 hdf gs658\"><div class=\"t m0 xdd h8 y1e ff4 fs6 fcc sc0 ls0 ws0\">Uzdrowisko \u015awier<span class=\"_ _4\"></span>ad\u00f3w </div><div class=\"t m0 x84 h8 y6c5 ff1 fs6 fcc sc0 ls0 ws0\">- Czerniawa  </div><div class=\"t m0 x26 h8 y6c6 ff1 fs6 fcc sc0 ls0 ws0\">Sp. z o.o. <span class=\"ff4\">\u2013</span> Grup<span class=\"_ _4\"></span>a PGU </div></div><div class=\"c wd5 hb2 gs659\"><div class=\"t m0 x25 h7 y78b ff3 fs5 fc0 sc0 ls0 ws0\">Okres szc<span class=\"_ _4\"></span>zeg\u00f3\u0142owej </div><div class=\"t m0 x25 h7 y179 ff2 fs5 fc0 sc0 ls0 ws0\">prognozy <span class=\"_ _4\"></span>* </div></div><div class=\"c w7b hb2 gs65a\"><div class=\"t m0 x75 h5 y78c ff3 fs3 fc0 sc0 ls0 ws0\">2 po\u0142. 2022 r.<span class=\"ff2\">-  </span></div><div class=\"t m0 x6b h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">1 po\u0142. 2028 r.<span class=\"ff2\"> </span></div></div><div class=\"c waa hb2 gs65b\"><div class=\"t m0 x40 h5 y78c ff3 fs3 fc0 sc0 ls0 ws0\">2 po\u0142. 2022 r.<span class=\"ff2\">-  </span></div><div class=\"t m0 x21 h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">1 po\u0142. 2028 r.<span class=\"ff2\"> </span></div></div><div class=\"c wd6 hb2 gs65c\"><div class=\"t m0 x49 h5 y78c ff3 fs3 fc0 sc0 ls0 ws0\">2 po\u0142. 2022 r.<span class=\"ff2\">- <span class=\"_ _3\"></span> </span></div><div class=\"t m0 x5a h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">1 po\u0142. 2028 r.<span class=\"ff2\"> </span></div></div><div class=\"c w65 hb2 gs65d\"><div class=\"t m0 x5b h5 y78c ff3 fs3 fc0 sc0 ls0 ws0\">2 po\u0142. 2022 r.<span class=\"ff2\">-  </span></div><div class=\"t m0 x52 h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">1 po\u0142. 2028 r.<span class=\"ff2\"> </span></div></div><div class=\"c wd5 he0 gs65e\"><div class=\"t m0 x25 h7 y4b3 ff3 fs5 fc0 sc0 ls0 ws0\">\u015arednia mar<span class=\"_ _4\"></span>\u017ca EBITD<span class=\"_ _4\"></span>A <span class=\"ff2\"> </span></div><div class=\"t m0 x25 h7 y78e ff3 fs5 fc0 sc0 ls0 ws0\">w okresie s<span class=\"_ _4\"></span>zczeg\u00f3\u0142owej </div><div class=\"t m0 x25 h7 y179 ff2 fs5 fc0 sc0 ls0 ws0\">prognozy <span class=\"_ _4\"></span> </div></div><div class=\"c w7b he0 gs65f\"><div class=\"t m0 x84 h8 y78c ff2 fs6 fc0 sc0 lse ws0\">12%<span class=\"ls0\"> </span></div></div><div class=\"c waa he0 gs660\"><div class=\"t m0 x17 h8 y78c ff2 fs6 fc0 sc0 lse ws0\">13%<span class=\"fc9 ls0\"> </span></div></div><div class=\"c wd6 he0 gs661\"><div class=\"t m0 x18 h8 y78c ff2 fs6 fc0 sc0 lse ws0\">12%<span class=\"ls0\"> </span></div></div><div class=\"c w65 he0 gs662\"><div class=\"t m0 x3e h8 y78c ff2 fs6 fc0 sc0 lse ws0\">13%<span class=\"ls0\"> </span></div></div><div class=\"c wd5 h70 gs663\"><div class=\"t m0 x25 h7 y358 ff3 fs5 fc0 sc0 ls0 ws0\">Mar\u017ca EBITD<span class=\"_ _4\"></span>A w<span class=\"ff2\"> okre<span class=\"_ _4\"></span>sie </span></div><div class=\"t m0 x25 h7 y1b8 ff2 fs5 fc0 sc0 ls0 ws0\">rezydualn<span class=\"_ _4\"></span>ym </div></div><div class=\"c w7b h70 gs664\"><div class=\"t m0 x84 h8 yf9 ff2 fs6 fc0 sc0 lse ws0\">15%<span class=\"ls0\"> </span></div></div><div class=\"c waa h70 gs665\"><div class=\"t m0 x17 h8 yf9 ff2 fs6 fc0 sc0 lse ws0\">14%<span class=\"fc9 ls0\"> </span></div></div><div class=\"c wd6 h70 gs666\"><div class=\"t m0 x18 h8 yf9 ff2 fs6 fc0 sc0 lse ws0\">14%<span class=\"ls0\"> </span></div></div><div class=\"c w65 h70 gs667\"><div class=\"t m0 x3e h8 yf9 ff2 fs6 fc0 sc0 lse ws0\">16%<span class=\"ls0\"> </span></div></div><div class=\"c wd5 he0 gs668\"><div class=\"t m0 x25 h7 y4b3 ff3 fs5 fc0 sc0 ls0 ws0\">Poziom na<span class=\"_ _4\"></span>k\u0142ad\u00f3w </div><div class=\"t m0 x25 h7 y78e ff2 fs5 fc0 sc0 ls0 ws0\">inwestyc<span class=\"_ _4\"></span>yjnych w ok<span class=\"_ _4\"></span>resie </div><div class=\"t m0 x25 h7 y179 ff3 fs5 fc0 sc0 ls0 ws0\">szczeg\u00f3\u0142owej <span class=\"_ _4\"></span>progno<span class=\"_ _4\"></span>zy <span class=\"ff2\"> </span></div></div><div class=\"c w7b he0 gs669\"><div class=\"t m0 x75 h8 y78c ff2 fs6 fc0 sc0 ls0 ws0\">58 mln P<span class=\"_ _4\"></span>LN </div></div><div class=\"c waa he0 gs66a\"><div class=\"t m0 x9b h8 y78c ff2 fs6 fc0 sc0 ls0 ws0\">12 mln P<span class=\"_ _4\"></span>LN<span class=\"fc9\"> </span></div></div><div class=\"c wd6 he0 gs66b\"><div class=\"t m0 xbb h8 y78c ff2 fs6 fc0 sc0 ls0 ws0\">12 mln P<span class=\"_ _4\"></span>LN </div></div><div class=\"c w65 he0 gs66c\"><div class=\"t m0 x83 h8 y78c ff2 fs6 fc0 sc0 ls0 ws0\">9 mln PLN<span class=\"fc9\"> </span></div></div><div class=\"c wd5 he1 gs66d\"><div class=\"t m0 x25 h7 y792 ff3 fs5 fc0 sc0 ls0 ws0\">\u015arednia n<span class=\"_ _4\"></span>ominalna <span class=\"_ _4\"></span>stopa </div><div class=\"t m0 x25 h7 y600 ff2 fs5 fc0 sc0 ls0 ws0\">dyskontowa <span class=\"_ _4\"></span>w okresie </div><div class=\"t m0 x25 h7 y4de ff3 fs5 fc0 sc0 ls0 ws0\">szczeg\u00f3\u0142owej <span class=\"_ _4\"></span>progno<span class=\"_ _4\"></span>zy**<span class=\"ff2\"> </span></div></div><div class=\"c w7b he1 gs66e\"><div class=\"t m0 x5a h8 y793 ff2 fs6 fc0 sc0 ls0 ws0\">11,4% </div></div><div class=\"c waa he1 gs66f\"><div class=\"t m0 x5b h8 y793 ff2 fs6 fc0 sc0 ls0 ws0\">11,3% </div></div><div class=\"c wd6 he1 gs670\"><div class=\"t m0 x22 h8 y793 ff2 fs6 fc0 sc0 ls0 ws0\">11,4% </div></div><div class=\"c w65 he1 gs671\"><div class=\"t m0 x81 h8 y793 ff2 fs6 fc0 sc0 ls0 ws0\">11,5% </div></div><div class=\"c wd5 h9c gs672\"><div class=\"t m0 x25 h7 y794 ff2 fs5 fc0 sc0 ls0 ws0\">Stopa dysko<span class=\"_ _4\"></span>ntowa </div><div class=\"t m0 x25 h7 y78b ff2 fs5 fc0 sc0 ls0 ws0\">nominalna <span class=\"_ _4\"></span>w okresie </div><div class=\"t m0 x25 h7 y179 ff2 fs5 fc0 sc0 ls0 ws0\">rezydualn<span class=\"_ _4\"></span>ym** </div></div><div class=\"c w7b h9c gs673\"><div class=\"t m0 x5a h8 y78e ff2 fs6 fc0 sc0 ls0 ws0\">11,4% </div></div><div class=\"c waa h9c gs674\"><div class=\"t m0 x5b h8 y78e ff2 fs6 fc0 sc0 ls0 ws0\">11,7% </div></div><div class=\"c wd6 h9c gs675\"><div class=\"t m0 x22 h8 y78e ff2 fs6 fc0 sc0 ls0 ws0\">11,5% </div></div><div class=\"c w65 h9c gs676\"><div class=\"t m0 x81 h8 y78e ff2 fs6 fc0 sc0 ls0 ws0\">11,8% </div></div><div class=\"c wd5 he0 gs677\"><div class=\"t m0 x25 h7 y4b3 ff2 fs5 fc0 sc0 ls0 ws0\">Stopa nom<span class=\"_ _4\"></span>inalna </div><div class=\"t m0 x25 h7 y78e ff2 fs5 fc0 sc0 ls0 ws0\">wzrostu po o<span class=\"_ _4\"></span>kresie </div><div class=\"t m0 x25 h7 y176 ff3 fs5 fc0 sc0 ls0 ws0\">szczeg\u00f3\u0142owej <span class=\"_ _4\"></span>progno<span class=\"_ _4\"></span>zy<span class=\"ff2\"> </span></div></div><div class=\"c w7b he0 gs678\"><div class=\"t m0 x84 h8 y78c ff2 fs6 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c waa he0 gs679\"><div class=\"t m0 x83 h8 y78c ff2 fs6 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c wd6 he0 gs67a\"><div class=\"t m0 x68 h8 y78c ff2 fs6 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w65 he0 gs67b\"><div class=\"t m0 x24 h8 y78c ff2 fs6 fc0 sc0 ls0 ws0\">2,0% </div></div><div class=\"c w2 h0 gs67c\"><div class=\"t m0 x5 h4a y796 ff5 fs3 fc0 sc0 ls0 ws0\">* <span class=\"_ _f\"></span>Przyj<span class=\"_ _3\"></span>\u0119to <span class=\"_ _f\"></span>6<span class=\"ff6\">-</span>le<span class=\"_ _3\"></span>tni <span class=\"_ _f\"></span>okres <span class=\"_ _0\"> </span>progno<span class=\"_ _3\"></span>zy <span class=\"_ _f\"></span>szczeg\u00f3\u0142owej, <span class=\"_ _0\"> </span>zamiast <span class=\"_ _0\"> </span>5<span class=\"ff6\">-</span>l<span class=\"_ _3\"></span>etniego, <span class=\"_ _f\"></span>zgod<span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>z <span class=\"_ _f\"> </span>p<span class=\"_ _3\"></span>odej\u015bciem <span class=\"_ _0\"> </span>stosowanym <span class=\"_ _0\"> </span>przez <span class=\"_ _0\"> </span>fundusz <span class=\"_ _f\"></span>KGHM <span class=\"_ _0\"> </span>VII <span class=\"_ _0\"> </span>FIZAN <span class=\"_ _0\"> </span>przy <span class=\"_ _1\"> </span><span class=\"ff6\">wycen<span class=\"_ _3\"></span>ie </span></div><div class=\"t m0 x5 h4a y797 ff5 fs3 fc0 sc0 ls0 ws0\">lokat portfel<span class=\"_ _3\"></span>owych, w celu zachowania r\u00f3wn<span class=\"_ _3\"></span>ie\u017c por\u00f3wnywalno\u015bci w<span class=\"_ _3\"></span> czasie (metodyka stosowan<span class=\"_ _3\"></span>a w poprzednich okresach)<span class=\"_ _f\"></span><span class=\"ff6\"> </span></div><div class=\"t m0 x5 h4a y798 ff5 fs3 fc0 sc0 ls0 ws0\">**Prezento<span class=\"_ _3\"></span>wane <span class=\"_ _3\"></span>dane <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>po <span class=\"_ _3\"></span>opoda<span class=\"_ _3\"></span>tkowaniu <span class=\"_ _3\"></span>pomimo <span class=\"_ _3\"></span>modelu <span class=\"_ _3\"></span>wyce<span class=\"_ _3\"></span>ny <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>u\u017cytkowej<span class=\"_ _3\"></span>. Z<span class=\"_ _3\"></span>astosowanie <span class=\"_ _3\"></span>danych<span class=\"_ _3\"></span> p<span class=\"_ _3\"></span>rzed o<span class=\"_ _3\"></span>podatkowaniem <span class=\"_ _3\"></span>ni<span class=\"_ _3\"></span>e<span class=\"_ _f\"></span><span class=\"ff6\"> <span class=\"_ _3\"></span></span>wp\u0142ywa </div><div class=\"t m0 x5 h4a y799 ff5 fs3 fc0 sc0 ls0 ws0\">istotnie<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>na warto\u015b\u0107 od<span class=\"_ _3\"></span>zyskiwaln\u0105.<span class=\"ff6\"> </span></div><div class=\"t m0 x5 h8 y79a ff3 fs6 fc0 sc0 ls0 ws0\">Wyniki przepr<span class=\"_ _4\"></span>owadzonych tes<span class=\"_ _4\"></span>t\u00f3w przedstawia <span class=\"_ _4\"></span>poni\u017csza <span class=\"_ _4\"></span>tabela:<span class=\"ff2\"> </span></div></div><div class=\"c wd7 hcc gs67d\"><div class=\"t m0 x11 h8 ye1 ff1 fs6 fc2 sc0 ls0 ws0\">OWSP </div></div><div class=\"c wd8 hcc gs67e\"><div class=\"t m0 x20 h8 ye1 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 bi<span class=\"_ _4\"></span>lansowa<span class=\"ff1\"> </span></div></div><div class=\"c wd9 hcc gs67f\"><div class=\"t m0 x84 h8 yd3 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x9c h8 yf7 ff1 fs6 fc2 sc0 ls0 ws0\">odzyskiwalna </div></div><div class=\"c wd5 hcc gs680\"><div class=\"t m0 x39 h8 yd3 ff1 fs6 fc2 sc0 ls0 ws0\">Odpis <span class=\"_ _4\"></span>z <span class=\"ff4\">tytu\u0142u utraty </span></div><div class=\"t m0 x52 h8 yf7 ff4 fs6 fc2 sc0 ls0 ws0\">warto\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c wd7 he2 gs681\"><div class=\"t m0 x11 h8 y131 ff3 fs6 fc0 sc0 ls0 ws0\">Uzdrowiska K<span class=\"_ _4\"></span>\u0142odzkie S.A. <span class=\"ff2\">- Grupa<span class=\"_ _4\"></span> PGU </span></div></div><div class=\"c wd8 he2 gs682\"><div class=\"t m0 x63 h8 y131 ff2 fs6 fc0 sc0 lse ws0\">114<span class=\"ls0\"> </span></div></div><div class=\"c wd9 he2 gs683\"><div class=\"t m0 x88 h8 y131 ff2 fs6 fc0 sc0 lse ws0\">102<span class=\"ls0\"> </span></div></div><div class=\"c wd5 he2 gs684\"><div class=\"t m0 xc7 h8 y131 ff2 fs6 fc0 sc0 lse ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c wd7 he3 gs685\"><div class=\"t m0 x11 h8 yce ff3 fs6 fc0 sc0 ls0 ws0\">Uzdrowisko Po\u0142czy<span class=\"_ _4\"></span>n Grupa P<span class=\"_ _4\"></span>GU S.A.<span class=\"ff2\"> </span></div></div><div class=\"c wd8 he3 gs686\"><div class=\"t m0 xd4 h8 yce ff2 fs6 fc0 sc0 lse ws0\">81<span class=\"ls0\"> </span></div></div><div class=\"c wd9 he3 gs687\"><div class=\"t m0 xa8 h8 yce ff2 fs6 fc0 sc0 lse ws0\">55<span class=\"ls0\"> </span></div></div><div class=\"c wd5 he3 gs688\"><div class=\"t m0 xc7 h8 yce ff2 fs6 fc0 sc0 lse ws0\">26<span class=\"ls0\"> </span></div></div><div class=\"c wd7 he4 gs689\"><div class=\"t m0 x11 h8 y79f ff2 fs6 fc0 sc0 ls0 ws0\">Uzdrowisko Cieplic<span class=\"_ _4\"></span>e  </div><div class=\"t m0 x11 h8 yf6 ff2 fs6 fc0 sc0 ls0 ws0\">Sp. z o.o. - Grupa P<span class=\"_ _4\"></span>GU </div></div><div class=\"c wd8 he4 gs68a\"><div class=\"t m0 xd4 h8 y7a0 ff2 fs6 fc0 sc0 lse ws0\">34<span class=\"ls0\"> </span></div></div><div class=\"c wd9 he4 gs68b\"><div class=\"t m0 xa8 h8 y7a0 ff2 fs6 fc0 sc0 lse ws0\">28<span class=\"ls0\"> </span></div></div><div class=\"c wd5 he4 gs68c\"><div class=\"t m0 xe7 h8 y7a0 ff2 fs6 fc0 sc0 ls0 ws0\">6 </div></div><div class=\"c wd7 he5 gs68d\"><div class=\"t m0 x11 h8 y4dc ff3 fs6 fc0 sc0 ls0 ws0\">Uzdrowisko \u015aw<span class=\"_ _4\"></span>ierad\u00f3w <span class=\"ff2\">- Czernia<span class=\"_ _4\"></span>wa  </span></div><div class=\"t m0 x11 h8 y492 ff2 fs6 fc0 sc0 ls0 ws0\">Sp. z o.o. <span class=\"ff3\">\u2013</span> Grupa P<span class=\"_ _4\"></span>GU </div></div><div class=\"c wd8 he5 gs68e\"><div class=\"t m0 xd4 h8 y363 ff2 fs6 fc0 sc0 lse ws0\">38<span class=\"ls0\"> </span></div></div><div class=\"c wd9 he5 gs68f\"><div class=\"t m0 xa8 h8 y363 ff2 fs6 fc0 sc0 lse ws0\">36<span class=\"ls0\"> </span></div></div><div class=\"c wd5 he5 gs690\"><div class=\"t m0 xe7 h8 y363 ff2 fs6 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w2 h0 gs67c\"><div class=\"t m0 x5 h8 y23e ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _2\"> </span>wyniku <span class=\"_ _2\"> </span>przeprowadzon<span class=\"_ _4\"></span>ych <span class=\"_ _2\"> </span>test\u00f3w <span class=\"_ _2\"> </span>dokonan<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>odpisu <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>utraty <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _2\"> </span>dla <span class=\"_ _12\"> </span>aktyw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _2\"> </span>trwa\u0142ych <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>\u0142<span class=\"_ _3\"></span>\u0105cznej <span class=\"_ _1\"> </span>kwocie </div><div class=\"t m0 x5 h8 y7a1 ff2 fs6 fc0 sc0 lse ws0\">46<span class=\"ls0\"> mln PLN <span class=\"ff3\">\u2013</span> <span class=\"ff3\">poprz<span class=\"_ _4\"></span>ez por\u00f3wnan<span class=\"_ _4\"></span>ie warto\u015bci bila<span class=\"_ _4\"></span>nsowej z<span class=\"_ _4\"></span> warto\u015bci<span class=\"_ _4\"></span>\u0105 odzyskiwaln\u0105. <span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x5 h8 y7a2 ff3 fs6 fc0 sc0 ls0 ws0\">Utworzony  odpis <span class=\"_ _10\"> </span>uj\u0119to <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>pozycjach: <span class=\"_ _10\"> </span>\u201eKoszty  sprzedanych <span class=\"_ _10\"> </span>produkt\u00f3w,<span class=\"ff2\"> <span class=\"_ _10\"> </span></span>towar\u00f3w <span class=\"_ _19\"> </span>i <span class=\"_ _11\"> </span>materia<span class=\"_ _4\"></span>\u0142\u00f3w\u201d  w <span class=\"_ _11\"> </span>kwocie <span class=\"_ _10\"> </span>45 <span class=\"_ _19\"> </span>mln <span class=\"_ _10\"> </span>PLN </div><div class=\"t m0 x5 h8 y7a3 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">\u201ePozosta\u0142e kosz<span class=\"_ _4\"></span>ty operac<span class=\"_ _4\"></span>yjne\u201d w <span class=\"_ _4\"></span>kwocie 1 mln <span class=\"_ _4\"></span>PLN.<span class=\"ff2\"> </span></span></div></div><div class=\"c w2 h0 gs692\"><div class=\"t m0 x5 h18 y5f ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y63b ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y7a4 ff3 fs6 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 <span class=\"_ _3\"></span>odzyskiwalna poszczeg\u00f3lnych <span class=\"_ _3\"></span>OWSP wykazuje <span class=\"_ _3\"></span>znaczn\u0105 <span class=\"_ _3\"></span>wra\u017cliwo\u015b\u0107 <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>zmian\u0119 <span class=\"_ _3\"></span>przyj<span class=\"_ _4\"></span>\u0119tego <span class=\"_ _3\"></span>poziomu <span class=\"_ _3\"></span>stop<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>dyskonta, </div><div class=\"t m0 x5 h8 y7a5 ff3 fs6 fc0 sc0 ls0 ws0\">\u015bredniej mar\u017c<span class=\"_ _4\"></span>y EBITDA oraz<span class=\"_ _4\"></span> stopy wzrostu po <span class=\"_ _4\"></span>okresie prognozy. Nale\u017c<span class=\"_ _4\"></span>y ponadto wskaz<span class=\"_ _4\"></span>a\u0107, \u017ce wra<span class=\"_ _4\"></span>\u017cliwo\u015b\u0107 na zmian\u0119 <span class=\"_ _4\"></span>poziomu </div><div class=\"t m0 x5 h8 y7a6 ff3 fs6 fc0 sc0 ls0 ws0\">przychod\u00f3w j<span class=\"_ _4\"></span>est odzwiercied<span class=\"_ _4\"></span>lona we wr<span class=\"_ _4\"></span>a\u017cliwo\u015bci na zmian\u0119 <span class=\"_ _4\"></span>mar<span class=\"_ _4\"></span>\u017cy EBITDA.  <span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y7a7 ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wdb he6 gs693\"><div class=\"t m0 xe9 h8 y171 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 odzys<span class=\"_ _4\"></span>kiwalna<span class=\"ff1\"> </span></div></div><div class=\"c wda h25 gs694\"><div class=\"t m0 x11 h8 yfb ff4 fs6 fc2 sc0 ls0 ws0\">\u015arednia mar\u017c<span class=\"_ _4\"></span>a EBITDA w o<span class=\"_ _4\"></span>kresie pr<span class=\"_ _4\"></span>ognozy<span class=\"ff1\"> </span></div></div><div class=\"c wdc h25 gs695\"><div class=\"t m0 x67 h8 yfb ff4 fs6 fc2 sc0 ls0 ws0\">ni\u017cej o 2 pkt %<span class=\"ff1\"> </span></div></div><div class=\"c wdd h25 gs696\"><div class=\"t m0 x84 h8 yfb ff1 fs6 fc2 sc0 ls0 ws0\">wg testu </div></div><div class=\"c wd5 h25 gs697\"><div class=\"t m0 x9c h8 yfb ff4 fs6 fc2 sc0 ls0 ws0\">wy\u017cej o 2 pkt %<span class=\"_ _4\"></span><span class=\"ff1\"> </span></div></div><div class=\"c wda he7 gs698\"><div class=\"t m0 x11 h8 y7aa ff3 fs6 fc0 sc0 ls0 ws0\">Uzdrowiska K<span class=\"_ _4\"></span>\u0142odzkie S.A. <span class=\"ff2\">- Grupa<span class=\"_ _4\"></span> PGU </span></div></div><div class=\"c wdc he7 gs699\"><div class=\"t m0 x18 h8 y7aa ff2 fs6 fc0 sc0 lse ws0\">60<span class=\"ls0\"> </span></div></div><div class=\"c wdd he7 gs69a\"><div class=\"t m0 x23 h8 y7aa ff1 fs6 fc0 sc0 lsf ws0\">102<span class=\"ls0\"> </span></div></div><div class=\"c wd5 he7 gs69b\"><div class=\"t m0 x1a h8 y7aa ff2 fs6 fc0 sc0 lse ws0\">144<span class=\"ls0\"> </span></div></div><div class=\"c wda he7 gs69c\"><div class=\"t m0 x11 h8 y1a0 ff3 fs6 fc0 sc0 ls0 ws0\">Uzdrowisko Po\u0142czy<span class=\"_ _4\"></span>n Grupa P<span class=\"_ _4\"></span>GU S.A<span class=\"ff2\"> </span></div></div><div class=\"c wdc he7 gs69d\"><div class=\"t m0 x18 h8 y1a0 ff2 fs6 fc0 sc0 lse ws0\">43<span class=\"ls0\"> </span></div></div><div class=\"c wdd he7 gs69e\"><div class=\"t m0 x1a h8 y1a0 ff1 fs6 fc0 sc0 lsf ws0\">55<span class=\"ls0\"> </span></div></div><div class=\"c wd5 he7 gs69f\"><div class=\"t m0 x3e h8 y1a0 ff2 fs6 fc0 sc0 lse ws0\">69<span class=\"ls0\"> </span></div></div><div class=\"c wda he8 gs6a0\"><div class=\"t m0 x11 h8 y7aa ff2 fs6 fc0 sc0 ls0 ws0\">Uzdrowisko Cieplic<span class=\"_ _4\"></span>e Sp. z o.<span class=\"_ _4\"></span>o. - Grupa <span class=\"_ _4\"></span>PGU </div></div><div class=\"c wdc he8 gs6a1\"><div class=\"t m0 x18 h8 y7aa ff2 fs6 fc0 sc0 lse ws0\">20<span class=\"ls0\"> </span></div></div><div class=\"c wdd he8 gs6a2\"><div class=\"t m0 x1a h8 y7aa ff1 fs6 fc0 sc0 lsf ws0\">28<span class=\"ls0\"> </span></div></div><div class=\"c wd5 he8 gs6a3\"><div class=\"t m0 x3e h8 y7aa ff2 fs6 fc0 sc0 lse ws0\">35<span class=\"ls0\"> </span></div></div><div class=\"c wda hcb gs6a4\"><div class=\"t m0 x11 h8 y6c5 ff3 fs6 fc0 sc0 ls0 ws0\">Uzdrowisko \u015aw<span class=\"_ _4\"></span>ierad\u00f3w <span class=\"ff2\">- Czernia<span class=\"_ _4\"></span>wa Sp. z <span class=\"_ _4\"></span>o.o. </span></div><div class=\"t m0 x11 h8 y6c6 ff3 fs6 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff2\"> Grupa PGU </span></div></div><div class=\"c wdc hcb gs6a5\"><div class=\"t m0 x18 h8 ye4 ff2 fs6 fc0 sc0 lse ws0\">27<span class=\"ls0\"> </span></div></div><div class=\"c wdd hcb gs6a6\"><div class=\"t m0 x1a h8 ye4 ff1 fs6 fc0 sc0 lsf ws0\">36<span class=\"ls0\"> </span></div></div><div class=\"c wd5 hcb gs6a7\"><div class=\"t m0 x3e h8 ye4 ff2 fs6 fc0 sc0 lse ws0\">45<span class=\"ls0\"> </span></div></div><div class=\"c wda hcb gs6a8\"><div class=\"t m0 x11 h8 y6c5 ff4 fs6 fc2 sc0 ls0 ws0\">\u015arednia stopa d<span class=\"_ _4\"></span>yskontowa w <span class=\"_ _4\"></span>okresie </div><div class=\"t m0 x11 h8 y6c6 ff1 fs6 fc2 sc0 ls0 ws0\">prognozy </div></div><div class=\"c wdc hcb gs6a9\"><div class=\"t m0 x67 h8 ye4 ff4 fs6 fc2 sc0 ls0 ws0\">ni\u017cej o 1 pkt %<span class=\"ff1\"> </span></div></div><div class=\"c wdd hcb gs6aa\"><div class=\"t m0 x84 h8 ye4 ff1 fs6 fc2 sc0 ls0 ws0\">wg testu </div></div><div class=\"c wd5 hcb gs6ab\"><div class=\"t m0 x9c h8 ye4 ff4 fs6 fc2 sc0 ls0 ws0\">wy\u017cej o 1 pkt %<span class=\"_ _4\"></span><span class=\"ff1\"> </span></div></div><div class=\"c wda he9 gs6ac\"><div class=\"t m0 x11 h8 y7b0 ff3 fs6 fc0 sc0 ls0 ws0\">Uzdrowiska K<span class=\"_ _4\"></span>\u0142odzkie S.A. <span class=\"ff2\">- Grupa<span class=\"_ _4\"></span> PGU </span></div></div><div class=\"c wdc he9 gs6ad\"><div class=\"t m0 x22 h8 y7b0 ff2 fs6 fc0 sc0 lse ws0\">119<span class=\"ls0\"> </span></div></div><div class=\"c wdd he9 gs6ae\"><div class=\"t m0 x23 h8 y7b0 ff1 fs6 fc0 sc0 lsf ws0\">102<span class=\"ls0\"> </span></div></div><div class=\"c wd5 he9 gs6af\"><div class=\"t m0 x3e h8 y7b0 ff2 fs6 fc0 sc0 lse ws0\">88<span class=\"ls0\"> </span></div></div><div class=\"c wda hea gs6b0\"><div class=\"t m0 x11 h8 y131 ff3 fs6 fc0 sc0 ls0 ws0\">Uzdrowisko Po\u0142czy<span class=\"_ _4\"></span>n Grupa P<span class=\"_ _4\"></span>GU S.A<span class=\"ff2\"> </span></div></div><div class=\"c wdc hea gs6b1\"><div class=\"t m0 x18 h8 y131 ff2 fs6 fc0 sc0 lse ws0\">63<span class=\"ls0\"> </span></div></div><div class=\"c wdd hea gs6b2\"><div class=\"t m0 x1a h8 y131 ff1 fs6 fc0 sc0 lsf ws0\">55<span class=\"ls0\"> </span></div></div><div class=\"c wd5 hea gs6b3\"><div class=\"t m0 x3e h8 y131 ff2 fs6 fc0 sc0 lse ws0\">50<span class=\"ls0\"> </span></div></div><div class=\"c wda he8 gs6b4\"><div class=\"t m0 x11 h8 y7aa ff2 fs6 fc0 sc0 ls0 ws0\">Uzdrowisko Cieplic<span class=\"_ _4\"></span>e Sp. z o.<span class=\"_ _4\"></span>o. - Grupa <span class=\"_ _4\"></span>PGU </div></div><div class=\"c wdc he8 gs6b5\"><div class=\"t m0 x18 h8 y7aa ff2 fs6 fc0 sc0 lse ws0\">32<span class=\"ls0\"> </span></div></div><div class=\"c wdd he8 gs6b6\"><div class=\"t m0 x1a h8 y7aa ff1 fs6 fc0 sc0 lsf ws0\">28<span class=\"ls0\"> </span></div></div><div class=\"c wd5 he8 gs6b7\"><div class=\"t m0 x3e h8 y7aa ff2 fs6 fc0 sc0 lse ws0\">24<span class=\"ls0\"> </span></div></div><div class=\"c wda hcb gs6b8\"><div class=\"t m0 x11 h8 y6c5 ff3 fs6 fc0 sc0 ls0 ws0\">Uzdrowisko \u015aw<span class=\"_ _4\"></span>ierad\u00f3w <span class=\"ff2\">- Czernia<span class=\"_ _4\"></span>wa Sp. z <span class=\"_ _4\"></span>o.o. </span></div><div class=\"t m0 x11 h8 y6c6 ff3 fs6 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff2\"> Grupa PGU </span></div></div><div class=\"c wdc hcb gs6b9\"><div class=\"t m0 x18 h8 ye1 ff2 fs6 fc0 sc0 lse ws0\">41<span class=\"ls0\"> </span></div></div><div class=\"c wdd hcb gs6ba\"><div class=\"t m0 x1a h8 ye1 ff1 fs6 fc0 sc0 lsf ws0\">36<span class=\"ls0\"> </span></div></div><div class=\"c wd5 hcb gs6bb\"><div class=\"t m0 x3e h8 ye1 ff2 fs6 fc0 sc0 lse ws0\">32<span class=\"ls0\"> </span></div></div><div class=\"c wda he8 gs6bc\"><div class=\"t m0 x11 h8 y7aa ff1 fs6 fc2 sc0 ls0 ws0\">Stopa wzrostu po <span class=\"_ _4\"></span>okresie p<span class=\"_ _4\"></span>rognozy </div></div><div class=\"c wdc he8 gs6bd\"><div class=\"t m0 x67 h8 y7aa ff4 fs6 fc2 sc0 ls0 ws0\">ni\u017cej o 1 pkt %<span class=\"ff1\"> </span></div></div><div class=\"c wdd he8 gs6be\"><div class=\"t m0 x84 h8 y7aa ff1 fs6 fc2 sc0 ls0 ws0\">wg testu </div></div><div class=\"c wd5 he8 gs6bf\"><div class=\"t m0 x9c h8 y7aa ff4 fs6 fc2 sc0 ls0 ws0\">wy\u017cej o 1 pkt %<span class=\"_ _4\"></span><span class=\"ff1\"> </span></div></div><div class=\"c wda he8 gs6c0\"><div class=\"t m0 x11 h8 y7aa ff3 fs6 fc0 sc0 ls0 ws0\">Uzdrowiska K<span class=\"_ _4\"></span>\u0142odzkie S.A. <span class=\"ff2\">- Grupa<span class=\"_ _4\"></span> PGU </span></div></div><div class=\"c wdc he8 gs6c1\"><div class=\"t m0 x18 h8 y7aa ff2 fs6 fc0 sc0 lse ws0\">92<span class=\"ls0\"> </span></div></div><div class=\"c wdd he8 gs6c2\"><div class=\"t m0 x23 h8 y7aa ff1 fs6 fc0 sc0 lsf ws0\">102<span class=\"fc9 ls0\"> </span></div></div><div class=\"c wd5 he8 gs6c3\"><div class=\"t m0 x1a h8 y7aa ff2 fs6 fc0 sc0 lse ws0\">113<span class=\"ls0\"> </span></div></div><div class=\"c wda he8 gs6c4\"><div class=\"t m0 x11 h8 y7aa ff3 fs6 fc0 sc0 ls0 ws0\">Uzdrowisko Po\u0142czy<span class=\"_ _4\"></span>n Grupa P<span class=\"_ _4\"></span>GU S.A<span class=\"ff2\"> </span></div></div><div class=\"c wdc he8 gs6c5\"><div class=\"t m0 x18 h8 y7aa ff2 fs6 fc0 sc0 lse ws0\">52<span class=\"ls0\"> </span></div></div><div class=\"c wdd he8 gs6c6\"><div class=\"t m0 x1a h8 y7aa ff1 fs6 fc0 sc0 lsf ws0\">55<span class=\"fc9 ls0\"> </span></div></div><div class=\"c wd5 he8 gs6c7\"><div class=\"t m0 x3e h8 y7aa ff2 fs6 fc0 sc0 lse ws0\">60<span class=\"ls0\"> </span></div></div><div class=\"c wda he8 gs6c8\"><div class=\"t m0 x11 h8 y7aa ff2 fs6 fc0 sc0 ls0 ws0\">Uzdrowisko Cieplic<span class=\"_ _4\"></span>e Sp. z o.<span class=\"_ _4\"></span>o. - Grupa <span class=\"_ _4\"></span>PGU </div></div><div class=\"c wdc he8 gs6c9\"><div class=\"t m0 x18 h8 y7aa ff2 fs6 fc0 sc0 lse ws0\">25<span class=\"ls0\"> </span></div></div><div class=\"c wdd he8 gs6ca\"><div class=\"t m0 x1a h8 y7aa ff1 fs6 fc0 sc0 lsf ws0\">28<span class=\"fc9 ls0\"> </span></div></div><div class=\"c wd5 he8 gs6cb\"><div class=\"t m0 x3e h8 y7aa ff2 fs6 fc0 sc0 lse ws0\">30<span class=\"ls0\"> </span></div></div><div class=\"c wda heb gs6cc\"><div class=\"t m0 x11 h8 y7b8 ff2 fs6 fc0 sc0 ls0 ws0\">Uzdrowisko <span class=\"ff3\">\u015aw<span class=\"_ _4\"></span>ierad\u00f3w <span class=\"ff2\">- Czernia<span class=\"_ _4\"></span>wa Sp. z <span class=\"_ _4\"></span>o.o. </span></span></div><div class=\"t m0 x11 h8 y7b9 ff3 fs6 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff2\"> Grupa PGU </span></div></div><div class=\"c wdc heb gs6cd\"><div class=\"t m0 x18 h8 y7ba ff2 fs6 fc0 sc0 lse ws0\">33<span class=\"ls0\"> </span></div></div><div class=\"c wdd heb gs6ce\"><div class=\"t m0 x1a h8 y7ba ff1 fs6 fc0 sc0 lsf ws0\">36<span class=\"fc9 ls0\"> </span></div></div><div class=\"c wd5 heb gs6cf\"><div class=\"t m0 x3e h8 y7ba ff2 fs6 fc0 sc0 lse ws0\">39<span class=\"ls0\"> </span></div></div><div class=\"c w2 h0 gs692\"><div class=\"t m0 x5 h8 y7bb ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y7bc ff3 fs6 fc0 sc0 ls0 ws0\">Dla <span class=\"_ _f\"></span>potrzeb <span class=\"_ _3\"></span>monitorowania <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>dalszej <span class=\"_ _f\"></span>utraty <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _3\"></span>aktyw\u00f3w <span class=\"_ _3\"></span>ope<span class=\"_ _3\"></span>rac<span class=\"_ _4\"></span>yjnych <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>kolejnych <span class=\"_ _3\"></span>okresach <span class=\"_ _f\"></span>sprawozdawcz<span class=\"_ _4\"></span>ych,<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 y7bd ff3 fs6 fc0 sc0 ls0 ws0\">jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _1\"> </span>na <span class=\"_ _0\"></span>potrzeby <span class=\"_ _0\"> </span>monitoringu <span class=\"_ _0\"> </span>mo\u017cliwo\u015bci <span class=\"_ _1\"> </span>dokonania <span class=\"_ _0\"></span>odwr\u00f3cenia <span class=\"_ _0\"></span>odpisu <span class=\"_ _0\"></span>aktualizuj\u0105cego <span class=\"_ _0\"></span>stwierdzono, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _0\"></span>warto\u015b\u0107 </div><div class=\"t m0 x5 h8 y7be ff3 fs6 fc0 sc0 ls0 ws0\">odzyskiwalna  osi\u0105gn\u0119\u0142aby  warto\u015b\u0107  r\u00f3wn\u0105  warto\u015bci  bilansowej  poszczeg\u00f3lnych  sp\u00f3\u0142ek  w<span class=\"ff2\"> sytuacji,  gdy  no<span class=\"_ _3\"></span>minalna  stopa<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x5 h8 y7bf ff3 fs6 fc0 sc0 ls0 ws0\">dyskonta kszta<span class=\"_ _4\"></span>\u0142towa\u0142aby si<span class=\"_ _4\"></span>\u0119 jak ni\u017cej: <span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y7c0 ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wde hc9 gs6d0\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Uzdrowiska K<span class=\"_ _4\"></span>\u0142odzkie S.A. <span class=\"ff2\">- Grupa<span class=\"_ _4\"></span> PGU </span></div></div><div class=\"c wdf hc9 gs6d1\"><div class=\"t m0 x53 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">10,54% </div></div><div class=\"c wde hc7 gs6d2\"><div class=\"t m0 x11 h8 y1c3 ff3 fs6 fc0 sc0 ls0 ws0\">Uzdrowisko Po\u0142czy<span class=\"_ _4\"></span>n Grupa P<span class=\"_ _4\"></span>GU S.A<span class=\"ff2\"> </span></div></div><div class=\"c wdf hc7 gs6d3\"><div class=\"t m0 x0 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">8,50% </div></div><div class=\"c wde hc7 gs6d4\"><div class=\"t m0 x11 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">Uzdrowisko Cieplic<span class=\"_ _4\"></span>e  Sp. z <span class=\"_ _4\"></span>o.o. - Grupa PGU<span class=\"_ _4\"></span> </div></div><div class=\"c wdf hc7 gs6d5\"><div class=\"t m0 x53 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">10,00% </div></div><div class=\"c wde hc9 gs6d6\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Uzdrowisko \u015aw<span class=\"_ _4\"></span>ierad\u00f3w <span class=\"ff2\">- Czernia<span class=\"_ _4\"></span>wa Sp. z <span class=\"_ _4\"></span>o.o. <span class=\"ff3\">\u2013</span> Grupa PG<span class=\"_ _4\"></span>U </span></div></div><div class=\"c wdf hc9 gs6d7\"><div class=\"t m0 x53 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">10,75% </div></div><div class=\"c w3 hec gs6d8\"><div class=\"t m0 x11 h8 y131 ff4 fs6 fc0 sc0 ls0 ws0\">OCENA UTRATY <span class=\"_ _4\"></span>WARTO\u015aCI <span class=\"_ _4\"></span>PRAW DO WO<span class=\"_ _4\"></span>DY <span class=\"ff1\"> </span></div></div><div class=\"c w3 hed gs6d9\"><div class=\"t m0 x11 h8 y2f7 ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _f\"></span>G<span class=\"_ _3\"></span>rupie <span class=\"_ _f\"></span>Kapita\u0142owej <span class=\"_ _f\"></span>co<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>ocznie <span class=\"_ _f\"></span>testowane <span class=\"_ _0\"></span>pod <span class=\"_ _f\"></span>k\u0105tem <span class=\"_ _0\"></span>utraty <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>prawa <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>wody <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>posiadanych <span class=\"_ _0\"></span>\u017ar\u00f3de\u0142 <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> Chile </span></div><div class=\"t m0 x11 h8 y7c5 ff3 fs6 fc0 sc0 ls0 ws0\">poprzez <span class=\"_ _10\"> </span>por\u00f3wnanie<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>ich <span class=\"_ _10\"> </span>warto\u015bci  bilansowej <span class=\"_ _10\"> </span>do <span class=\"_ _10\"> </span>warto\u015bci <span class=\"_ _19\"> </span>odzyskiwalnej, <span class=\"_ _10\"> </span>kt\u00f3ra  je<span class=\"_ _3\"></span>st  ustalana  na <span class=\"_ _11\"> </span>podstawi<span class=\"_ _4\"></span>e <span class=\"_ _10\"> </span>warto\u015bci </div><div class=\"t m0 x11 h8 y7c6 ff2 fs6 fc0 sc0 ls0 ws0\">godziwej <span class=\"_ _f\"></span>pomniejszonej <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>koszty <span class=\"_ _f\"></span><span class=\"ff3\">zbycia. <span class=\"_ _f\"></span>Warto\u015b\u0107 <span class=\"_ _f\"></span>godziwa <span class=\"_ _f\"></span>uprawnie\u0144 <span class=\"_ _0\"></span>do <span class=\"_ _f\"></span>wody <span class=\"_ _f\"></span>jest <span class=\"_ _0\"></span>klasyfik<span class=\"_ _4\"></span>owana <span class=\"_ _3\"></span>jako <span class=\"_ _0\"></span>pozycja <span class=\"_ _f\"></span>poziomu </span></div><div class=\"t m0 x11 h8 y7c7 ff2 fs6 fc0 sc0 ls0 ws0\">2 <span class=\"ff3\">hierarchii  warto\u015bci  godziwej,  w  kt\u00f3rej <span class=\"_ _10\"> </span>pomiary  warto\u015bci  godziwej  s\u0105 <span class=\"_ _19\"> </span>o<span class=\"_ _3\"></span>parte  na  istotnych  obserwowalnych  danych </span></div><div class=\"t m0 x11 h8 y7c8 ff3 fs6 fc0 sc0 ls0 ws0\">wej\u015bciowych inny<span class=\"_ _4\"></span>ch ni\u017c notowan<span class=\"_ _4\"></span>e ceny r<span class=\"_ _4\"></span>ynkowe.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y713 ff3 fs6 fc0 sc0 ls0 ws0\">Za <span class=\"_ _f\"></span>rok <span class=\"_ _f\"></span>zako\u0144czony <span class=\"_ _f\"></span>31 <span class=\"_ _0\"></span>grudnia<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>2022 <span class=\"_ _3\"></span>r. <span class=\"_ _0\"></span>Grupa <span class=\"_ _f\"></span>dokona\u0142a <span class=\"_ _f\"></span>oceny <span class=\"_ _f\"></span>czynnik\u00f3w <span class=\"_ _f\"></span>wp\u0142ywaj\u0105cych <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>warto<span class=\"_ _4\"></span>\u015b\u0107 <span class=\"_ _f\"></span>odzyskiwaln\u0105 <span class=\"_ _f\"></span>aktywa </div><div class=\"t m0 x11 h8 y7c9 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">uzna\u0142a, \u017ce nie ma podstaw do uj\u0119cia utraty warto\u015bci, poniewa\u017c zar\u00f3wno cena wody jak i oszacowana ilo\u015b\u0107 wody mo\u017cliwej<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y715 ff3 fs6 fc0 sc0 ls0 ws0\">do wydobycia nie zmieni<span class=\"_ _4\"></span>\u0142y si\u0119 w stosunku<span class=\"ff2\"> </span>do poziom\u00f3<span class=\"_ _4\"></span>w tych czynnik\u00f3w <span class=\"_ _4\"></span> przyj\u0119tych do wycen<span class=\"_ _4\"></span>y na<span class=\"ff2\"> </span>dzie\u0144 31 grudnia 20<span class=\"_ _4\"></span>21 r. </div><div class=\"t m0 x11 h8 y414 ff3 fs6 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 bilans<span class=\"_ _4\"></span>owa praw do wo<span class=\"_ _4\"></span>dy wyni<span class=\"_ _4\"></span>os\u0142a na dzie\u0144 31<span class=\"_ _4\"></span> grudnia 2<span class=\"_ _4\"></span>022 <span class=\"_ _4\"></span>r. 73 mln PLN (na<span class=\"ff2\"> </span>dzie\u0144 31<span class=\"_ _4\"></span>.12.2021 r<span class=\"_ _4\"></span>. 67 mln PLN).<span class=\"ff2\"> </span></div></div>Pozosta\u0142e odp<span class=\"_ _4\"></span>isy z tytu\u0142u <span class=\"_ _4\"></span>utraty w<span class=\"_ _4\"></span>arto\u015bci aktyw\u00f3w<span class=\"ff2 fc0\"> </span>Pozosta\u0142e odpisy z<span class=\"_ _4\"></span> tytu\u0142u utr<span class=\"_ _4\"></span>aty warto\u015bc<span class=\"_ _4\"></span>i aktyw\u00f3w d<span class=\"_ _4\"></span>otycz\u0105:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _27\"> </span><span class=\"ff3\">\u015brodk\u00f3w <span class=\"_ _f\"></span>trwa\u0142ych <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _3\"></span>niematerialnych <span class=\"_ _f\"></span>38 <span class=\"_ _f\"></span>mln <span class=\"_ _f\"></span>PLN <span class=\"_ _0\"></span>(w <span class=\"_ _f\"></span>tym <span class=\"_ _0\"></span><span class=\"ff2\">36 <span class=\"_ _f\"></span>mln <span class=\"_ _f\"></span>PLN <span class=\"_ _f\"></span>do<span class=\"_ _3\"></span>tyczy <span class=\"_ _3\"></span>segmentu <span class=\"_ _f\"></span>KGHM </span></span></span>INTERNATIONAL <span class=\"_ _4\"></span>LTD.),<span class=\"_ _3c\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _27\"> </span><span class=\"ff3\">\u015brodk\u00f3w <span class=\"_ _10\"> </span>trwa\u0142ych <span class=\"_ _19\"> </span>w <span class=\"_ _11\"> </span>budowie  i <span class=\"_ _10\"> </span>pozosta\u0142ych <span class=\"_ _10\"> </span>warto\u015bci  niematerialnych  nieoddanych <span class=\"_ _10\"> </span>do <span class=\"_ _11\"> </span>u\u017cytkowania<span class=\"_ _4\"></span> </span></span>63 mln PLN<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>(w <span class=\"_ _3\"></span>tym <span class=\"_ _3\"></span>55 <span class=\"_ _3\"></span>mln <span class=\"_ _3\"></span>PLN do<span class=\"_ _3\"></span>tyczy segmentu <span class=\"_ _3\"></span>KGHM <span class=\"_ _3\"></span>INTERNATIO<span class=\"_ _4\"></span>NAL <span class=\"_ _3\"></span>LTD. <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>prac <span class=\"_ _3\"></span>poszukiwawczych<span class=\"_ _4\"></span> kapitalizowanych zgodnie <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>MSSF <span class=\"_ _f\"></span><span class=\"ff3\">6, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _3\"></span>zosta\u0142y <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>ca\u0142o\u015bci <span class=\"_ _3\"></span>odpisane <span class=\"_ _3\"></span>ze <span class=\"_ _3\"></span>wzgl\u0119du <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>brak <span class=\"_ _3\"></span>potwierdz<span class=\"_ _4\"></span>enia </span>ekonomicznej <span class=\"_ _4\"></span>op\u0142acalno\u015bci ba<span class=\"_ _4\"></span>danych z<span class=\"_ _4\"></span>\u0142\u00f3\u017c),<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _27\"> </span><span class=\"ff2\">aktualiz<span class=\"ff3\">acji warto\u015bci za<span class=\"_ _4\"></span>pas\u00f3w  7<span class=\"_ _4\"></span>4 mln PLN,<span class=\"ff2\"> </span></span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _27\"> </span><span class=\"ff3\">aktualizacji wart<span class=\"_ _4\"></span>o\u015bci nale\u017cno\u015bci 9<span class=\"_ _4\"></span> mln PLN.<span class=\"ff2\"> </span></span></span>Informacj\u0119 <span class=\"_ _13\"> </span>dotycz\u0105c\u0105 <span class=\"_ _13\"> </span>miejsca <span class=\"_ _17\"> </span>rozpoznania <span class=\"_ _13\"> </span>odpis\u00f3w <span class=\"_ _17\"> </span>z <span class=\"_ _13\"> </span>tytu\u0142u <span class=\"_ _17\"> </span>utraty <span class=\"_ _13\"> </span>warto\u015bci <span class=\"_ _17\"> </span>w <span class=\"_ _13\"> </span>skonsolidowanym <span class=\"_ _13\"> </span>sprawozdaniu <span class=\"ff2\"> </span>z wyniku prezent<span class=\"_ _4\"></span>uje Nota 4.4.<span class=\"_ _4\"></span> Nota 4.4 O<span class=\"ff4\">dwr<span class=\"_ _4\"></span>\u00f3cenie <span class=\"ff1\">strat i<span class=\"_ _4\"></span> (straty) <span class=\"ff4\">z tytu\u0142u utr<span class=\"_ _6\"></span>a<span class=\"_ _3\"></span>ty wart<span class=\"_ _4\"></span>o\u015bci uj<span class=\"_ _4\"></span>\u0119te w sprawozdaniu <span class=\"_ _4\"></span>z wyni<span class=\"_ _4\"></span>ku<span class=\"ff1\"> </span></span></span></span>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2 Odwr\u00f3cenie str<span class=\"_ _4\"></span>at z tytu\u0142u utr<span class=\"_ _4\"></span>aty warto\u015bc<span class=\"_ _4\"></span>i aktyw\u00f3w r<span class=\"_ _4\"></span>ozpozna<span class=\"_ _4\"></span>ne:<span class=\"ff1\"> </span> <span class=\"ff4\">w kosztach s<span class=\"_ _4\"></span>przedanych <span class=\"_ _4\"></span>produkt\u00f3w, towar<span class=\"_ _4\"></span>\u00f3w i  <span class=\"_ _4\"></span>materia\u0142\u00f3w, <span class=\"_ _4\"></span>z tego </span>dotycz\u0105ce:<span class=\"ff1\"> </span> <span class=\"lsf\">24</span>  <span class=\"lsf\">58</span> Nota 4.1       <span class=\"ff3\">rz<span class=\"_ _4\"></span>eczowych aktyw\u00f3w trwa<span class=\"_ _4\"></span>\u0142ych i <span class=\"_ _4\"></span>warto\u015bci niemat<span class=\"_ _4\"></span>erialnych<span class=\"ff2\"> </span></span> 3  3 Nota 10.1       <span class=\"ff3\">za<span class=\"_ _4\"></span>pas\u00f3w<span class=\"ff2\"> </span></span> <span class=\"lse\">21</span>  <span class=\"lse\">55</span> Nota 6.2  <span class=\"ff4\">w pozycji<span class=\"_ _4\"></span> zysk z tytu\u0142u odwr<span class=\"_ _4\"></span>\u00f3cenia utr<span class=\"_ _4\"></span>aty warto\u015bc<span class=\"_ _4\"></span>i po\u017cyczek <span class=\"ff1\"> </span></span> <span class=\"ff4\">udzielonych ws<span class=\"_ _4\"></span>p\u00f3lnemu pr<span class=\"_ _4\"></span>zedsi\u0119wzi\u0119ci<span class=\"_ _4\"></span>u<span class=\"ff1\"> </span></span> <span class=\"lsf\">101</span>  <span class=\"lsf\">873</span>  <span class=\"ff4\">w pozosta\u0142ych <span class=\"_ _4\"></span>przychod<span class=\"_ _4\"></span>ach operacyjnyc<span class=\"_ _4\"></span>h, z teg<span class=\"_ _4\"></span>o dotycz\u0105ce :<span class=\"ff1\"> </span></span> <span class=\"lsf\">53</span>  5       <span class=\"ff3\">\u015brodk\u00f3w trwa<span class=\"_ _4\"></span>\u0142ych w bud<span class=\"_ _4\"></span>owie i <span class=\"_ _4\"></span>warto\u015bci <span class=\"ff2\"> </span></span>      <span class=\"ff3\">niematerialny<span class=\"_ _4\"></span>ch nieoddan<span class=\"_ _4\"></span>ych do u\u017c<span class=\"_ _4\"></span>ytkowania<span class=\"ff2\"> </span></span> <span class=\"lse\">53</span> - Nota 4.2       <span class=\"ff3\">nale\u017cno\u015bci o<span class=\"_ _4\"></span>d odbiorc\u00f3w<span class=\"ff2\"> </span></span>-  2 Nota 4.2       <span class=\"ff3\">pozosta\u0142ych na<span class=\"_ _4\"></span>le\u017cno\u015bci finan<span class=\"_ _4\"></span>sowy<span class=\"_ _4\"></span>ch<span class=\"ff2\"> </span></span>-  3 Razem odwr\u00f3ceni<span class=\"_ _4\"></span>e strat<span class=\"ff1\"> </span> <span class=\"lsf\">178</span>  <span class=\"lsf\">936</span> Straty z tytu\u0142u utr<span class=\"_ _4\"></span>aty wart<span class=\"_ _4\"></span>o\u015bci aktyw\u00f3w <span class=\"_ _4\"></span>rozpozn<span class=\"_ _4\"></span>ane:<span class=\"ff1\"> </span>w kosztach spr<span class=\"_ _4\"></span>zedanych p<span class=\"_ _4\"></span>rodukt\u00f3w,<span class=\"_ _4\"></span> towar\u00f3w i <span class=\"_ _4\"></span> materia\u0142\u00f3w<span class=\"ff1\"> oraz  </span>w <span class=\"ff4\">kosztach sp<span class=\"_ _4\"></span>rzeda\u017cy, z tego d<span class=\"_ _4\"></span>otycz\u0105ce:<span class=\"ff1\"> </span></span>(3 170) ( 162) Nota 4.1        <span class=\"ff3\">rzeczowych <span class=\"_ _4\"></span>aktyw\u00f3w trwa<span class=\"_ _4\"></span>\u0142ych i wa<span class=\"_ _4\"></span>rto\u015bci<span class=\"ff2\"> </span></span>       niema<span class=\"_ _4\"></span>terialnych (2 728) ( 83) Nota 10.1        <span class=\"ff3\">zapas\u00f3w<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span>( 442) ( 79) w pozosta\u0142ych k<span class=\"_ _4\"></span>osztach op<span class=\"_ _4\"></span>eracyjnyc<span class=\"_ _4\"></span>h, z tego dotycz\u0105ce:<span class=\"ff1\"> </span>(1 312) ( 73) Nota 4.2       <span class=\"ff3\">\u015brodk\u00f3w trwa<span class=\"_ _4\"></span>\u0142ych w bud<span class=\"_ _4\"></span>owie i <span class=\"_ _4\"></span>warto\u015bci <span class=\"ff2\"> </span></span>      <span class=\"ff3\">niematerialny<span class=\"_ _4\"></span>ch nieoddan<span class=\"_ _4\"></span>ych do u\u017c<span class=\"_ _4\"></span>ytkowania<span class=\"ff2\"> </span></span>(1 308) ( 64)       <span class=\"ff3\">nale\u017cno\u015bci ni<span class=\"_ _4\"></span>efinansow<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span></span>- ( 4) Nota 4.2       <span class=\"ff3\">nale\u017cno\u015bci o<span class=\"_ _4\"></span>d odbiorc\u00f3w <span class=\"_ _4\"></span><span class=\"ff2\"> </span></span>( 4) ( 4) Nota 4.2       <span class=\"ff3\">pozosta\u0142ych na<span class=\"_ _4\"></span>le\u017cno\u015bci finan<span class=\"_ _4\"></span>sowy<span class=\"_ _4\"></span>ch<span class=\"ff2\"> </span></span>- ( 1) Razem straty<span class=\"_ _4\"></span> (4 482) Odpisy <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u <span class=\"_ _3\"></span>utraty <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>\u015br<span class=\"_ _4\"></span>odk\u00f3w <span class=\"_ _3\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>zgr<span class=\"_ _4\"></span>omadzonych <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rachunka<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>bankowych w <span class=\"_ _3\"></span>funduszach <span class=\"_ _3\"></span>celowych Funduszu <span class=\"_ _14\"> </span>Likwidacji <span class=\"_ _14\"> </span>Zak\u0142adu <span class=\"_ _14\"> </span>G\u00f3rniczego <span class=\"_ _14\"> </span>ustalono <span class=\"_ _14\"> </span>indywidu<span class=\"_ _4\"></span>alnie <span class=\"_ _14\"> </span>dla <span class=\"_ _c\"> </span>ka\u017cdego <span class=\"_ _14\"> </span>salda <span class=\"_ _14\"> </span>dotycz\u0105cego <span class=\"_ _14\"> </span>danej <span class=\"_ _14\"> </span>instytucji<span class=\"_ _4\"></span> finansowej. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>oceny <span class=\"_ _0\"></span>ryzyka <span class=\"_ _f\"></span>kredyto<span class=\"ff3\">wego <span class=\"_ _f\"></span>u\u017cyto <span class=\"_ _0\"></span>zewn\u0119trz<span class=\"_ _4\"></span>ne <span class=\"_ _f\"></span>ratingi <span class=\"_ _f\"></span>bank\u00f3w. <span class=\"_ _0\"></span>Analiza <span class=\"_ _f\"></span>wykaza\u0142a, <span class=\"_ _f\"></span>i\u017c <span class=\"_ _0\"></span>aktywa <span class=\"_ _f\"></span>te <span class=\"_ _0\"></span>maj\u0105 <span class=\"_ _f\"></span>niskie </span>ryzyko  kredytowe  na  dzie\u0144  spr<span class=\"_ _4\"></span>awozdawczy<span class=\"_ _4\"></span>.  Grupa  skorzysta\u0142a<span class=\"_ _4\"></span>  z  uproszczenia  dozwolon<span class=\"_ _4\"></span>ego  przez  standard  i  odpis<span class=\"_ _4\"></span> z <span class=\"ff3\">tytu\u0142u utraty <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>ustalon<span class=\"_ _4\"></span>o na <span class=\"_ _3\"></span>podstawie <span class=\"_ _3\"></span>12<span class=\"ff2\">-</span>miesi\u0119cznych st<span class=\"_ _3\"></span>rat kredytowych. <span class=\"_ _3\"></span>Kalkulacja odpisu <span class=\"_ _3\"></span>wykaza\u0142a nieistotn\u0105 </span>kwot\u0119 odpisu z<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">tytu\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci. A<span class=\"_ _4\"></span>ktywa te zalicz<span class=\"_ _4\"></span>one s\u0105 do S<span class=\"_ _4\"></span>topnia 1 m<span class=\"_ _4\"></span>odelu utraty <span class=\"_ _4\"></span>warto\u015bci. </span></span><span class=\"ff2\"><span class=\"ff3\"><span class=\"ff2\"> </span></span></span>Nota 4.4 Odpisy <span class=\"_ _4\"></span>aktualizuj\u0105ce wart<span class=\"_ _4\"></span>o\u015b\u0107 zapas\u00f3w w <span class=\"_ _4\"></span>okresie <span class=\"_ _4\"></span>obrotowym<span class=\"ff1\"> </span>od 01.01.202<span class=\"_ _4\"></span>3  do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2  do 31.12.2<span class=\"_ _4\"></span>022 Utworzony odpi<span class=\"_ _4\"></span>s w koszty <span class=\"_ _4\"></span>sprzedanych <span class=\"_ _4\"></span>produkt\u00f3w, <span class=\"_ _4\"></span>towar\u00f3w <span class=\"ff2\"> </span>i materia\u0142\u00f3w*<span class=\"ff2\"> </span>( 442) ( 79) Odwr\u00f3cony odpis w <span class=\"_ _4\"></span>kosztach spr<span class=\"_ _4\"></span>zedanych pr<span class=\"_ _4\"></span>odukt\u00f3w, <span class=\"_ _4\"></span>towar\u00f3w <span class=\"ff2\"> </span>i materia\u0142\u00f3w<span class=\"ff2\"> </span> <span class=\"lse\">21</span>  <span class=\"lse\">55</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-362": {
   "value": "Nota 4.1 Koszty w<span class=\"_ _4\"></span>ed\u0142ug rodz<span class=\"_ _4\"></span>aju<span class=\"ff1\"> </span>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2 Nota 9.3 Amortyzacja \u015br<span class=\"_ _4\"></span>odk\u00f3w trwa\u0142<span class=\"_ _4\"></span>ych i warto\u015bci niem<span class=\"_ _4\"></span>aterialn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>2 641 2 398 Nota 11.1 Koszty \u015bwiadcz<span class=\"_ _4\"></span>e\u0144 pracowniczych<span class=\"_ _4\"></span>   <span class=\"ff2\"> </span>8 296 7 333 Zu\u017cycie materia\u0142<span class=\"_ _4\"></span>\u00f3w i energii, w <span class=\"_ _4\"></span>tym:<span class=\"ff2\"> </span>14 872 15 876 wsady obce 7 712 8 859 Us\u0142ugi obce<span class=\"ff2\"> </span>2 960 2 604 Nota 5.2 Podatek od wydo<span class=\"_ _4\"></span>bycia niekt<span class=\"_ _4\"></span>\u00f3rych kopalin<span class=\"ff2\"> </span>3 496 3 046 Pozosta\u0142e podatki <span class=\"_ _4\"></span>i op\u0142aty<span class=\"ff2\"> </span> <span class=\"lse\">874</span>  <span class=\"lse\">786</span> Nota 4.4 Odwr\u00f3cenie odpi<span class=\"_ _4\"></span>s\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci rzecz<span class=\"_ _4\"></span>owych aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142ych i war<span class=\"_ _4\"></span>to\u015bci niematerialn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>( 3) ( 3) Nota 4.4 Odwr\u00f3cenie odpi<span class=\"_ _4\"></span>s\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci zapas\u00f3<span class=\"_ _4\"></span>w<span class=\"ff2\"> </span>( 19) ( 55) Koszty reklamy i <span class=\"_ _4\"></span>wydatki reprez<span class=\"_ _4\"></span>entacyjn<span class=\"_ _4\"></span>e  <span class=\"lse\">96</span>  <span class=\"lse\">89</span> Ubezpieczenia <span class=\"_ _4\"></span>maj\u0105tkowe i o<span class=\"_ _4\"></span>sobowe<span class=\"ff2\"> </span> <span class=\"lse\">87</span>  <span class=\"lse\">80</span> Cz\u0119\u015b\u0107 3<span class=\"ff2\"> </span>Nota 4.4 Odpisy z tytu\u0142u u<span class=\"_ _4\"></span>traty wart<span class=\"_ _4\"></span>o\u015bci rzeczowych <span class=\"_ _4\"></span>aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142ych <span class=\"ff2\"> </span>i warto\u015bci niemat<span class=\"_ _4\"></span>erialnych<span class=\"ff2\"> </span>2 728  <span class=\"lse\">83</span> Nota 4.4 Odpisy z tytu\u0142u u<span class=\"_ _4\"></span>traty wart<span class=\"_ _4\"></span>o\u015bci zapas\u00f3w<span class=\"ff2\"> </span> <span class=\"lse\">429</span>  <span class=\"lse\">74</span> Pozosta\u0142e kosz<span class=\"_ _4\"></span>ty<span class=\"ff2\"> </span> <span class=\"lse\">83</span>  <span class=\"lse\">77</span> Razem koszty r<span class=\"_ _4\"></span>odzajowe 36 540 32 388 Warto\u015b\u0107 sprzedany<span class=\"_ _4\"></span>ch towar\u00f3w i <span class=\"_ _4\"></span>materia\u0142<span class=\"_ _4\"></span>\u00f3w (+)<span class=\"ff2\"> </span> <span class=\"lse\">679</span>  <span class=\"lse\">792</span> Zmiana stanu <span class=\"_ _4\"></span>produkt\u00f3w, prod<span class=\"_ _4\"></span>ukcji w <span class=\"_ _4\"></span>toku  (+/<span class=\"ff2\">-) </span>( 275) (2 008) Koszty wytworze<span class=\"_ _4\"></span>nia produk<span class=\"_ _4\"></span>t\u00f3w na w\u0142asne p<span class=\"_ _4\"></span>otrzeby <span class=\"ff2\"> </span>Grupy Kapita\u0142<span class=\"_ _4\"></span>owej (<span class=\"ff2\">-) * </span>(1 837) (1 669) \u0141\u0105czne koszty <span class=\"_ _4\"></span>sprzedanych p<span class=\"_ _4\"></span>rodukt\u00f3w, tow<span class=\"_ _4\"></span>ar\u00f3w i m<span class=\"_ _4\"></span>ateria\u0142\u00f3w,<span class=\"_ _4\"></span> sprzeda\u017cy i <span class=\"_ _4\"></span>og\u00f3lnego zarz<span class=\"_ _4\"></span>\u0105du, z tego:<span class=\"ff1\"> </span>35 107 29 503 Koszty sprzedany<span class=\"_ _4\"></span>ch produk<span class=\"_ _4\"></span>t\u00f3w, towar<span class=\"_ _4\"></span>\u00f3w i materia\u0142<span class=\"_ _4\"></span>\u00f3w<span class=\"ff2\"> </span>32 907 27 541 Koszty sprzeda\u017cy<span class=\"_ _4\"></span><span class=\"ff2\"> </span> <span class=\"lse\">481</span>  <span class=\"lse\">560</span> Koszty og\u00f3lne<span class=\"_ _4\"></span>go zarz\u0105du<span class=\"ff2\"> </span>1 719 1 402                       <span class=\"_ _3\"></span>      <span class=\"ls30\">* <span class=\"ff5 ls0\">Kwota stan<span class=\"_ _3\"></span>owi g\u0142\u00f3wnie <span class=\"_ _3\"></span>koszt wytworzenia maj<span class=\"_ _3\"></span>\u0105tku trwa\u0142ego w Grupie Kapita\u0142<span class=\"_ _3\"></span>owej </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "Nota 4.1 Koszty w<span class=\"_ _4\"></span>ed\u0142ug rodz<span class=\"_ _4\"></span>aju<span class=\"ff1\"> </span>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2 Nota 9.3 Amortyzacja \u015br<span class=\"_ _4\"></span>odk\u00f3w trwa\u0142<span class=\"_ _4\"></span>ych i warto\u015bci niem<span class=\"_ _4\"></span>aterialn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>2 641 2 398 Nota 11.1 Koszty \u015bwiadcz<span class=\"_ _4\"></span>e\u0144 pracowniczych<span class=\"_ _4\"></span>   <span class=\"ff2\"> </span>8 296 7 333 Zu\u017cycie materia\u0142<span class=\"_ _4\"></span>\u00f3w i energii, w <span class=\"_ _4\"></span>tym:<span class=\"ff2\"> </span>14 872 15 876 wsady obce 7 712 8 859 Us\u0142ugi obce<span class=\"ff2\"> </span>2 960 2 604 Nota 5.2 Podatek od wydo<span class=\"_ _4\"></span>bycia niekt<span class=\"_ _4\"></span>\u00f3rych kopalin<span class=\"ff2\"> </span>3 496 3 046 Pozosta\u0142e podatki <span class=\"_ _4\"></span>i op\u0142aty<span class=\"ff2\"> </span> <span class=\"lse\">874</span>  <span class=\"lse\">786</span> Nota 4.4 Odwr\u00f3cenie odpi<span class=\"_ _4\"></span>s\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci rzecz<span class=\"_ _4\"></span>owych aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142ych i war<span class=\"_ _4\"></span>to\u015bci niematerialn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>( 3) ( 3) Nota 4.4 Odwr\u00f3cenie odpi<span class=\"_ _4\"></span>s\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci zapas\u00f3<span class=\"_ _4\"></span>w<span class=\"ff2\"> </span>( 19) ( 55) Koszty reklamy i <span class=\"_ _4\"></span>wydatki reprez<span class=\"_ _4\"></span>entacyjn<span class=\"_ _4\"></span>e  <span class=\"lse\">96</span>  <span class=\"lse\">89</span> Ubezpieczenia <span class=\"_ _4\"></span>maj\u0105tkowe i o<span class=\"_ _4\"></span>sobowe<span class=\"ff2\"> </span> <span class=\"lse\">87</span>  <span class=\"lse\">80</span> Cz\u0119\u015b\u0107 3<span class=\"ff2\"> </span>Nota 4.4 Odpisy z tytu\u0142u u<span class=\"_ _4\"></span>traty wart<span class=\"_ _4\"></span>o\u015bci rzeczowych <span class=\"_ _4\"></span>aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142ych <span class=\"ff2\"> </span>i warto\u015bci niemat<span class=\"_ _4\"></span>erialnych<span class=\"ff2\"> </span>2 728  <span class=\"lse\">83</span> Nota 4.4 Odpisy z tytu\u0142u u<span class=\"_ _4\"></span>traty wart<span class=\"_ _4\"></span>o\u015bci zapas\u00f3w<span class=\"ff2\"> </span> <span class=\"lse\">429</span>  <span class=\"lse\">74</span> Pozosta\u0142e kosz<span class=\"_ _4\"></span>ty<span class=\"ff2\"> </span> <span class=\"lse\">83</span>  <span class=\"lse\">77</span> Razem koszty r<span class=\"_ _4\"></span>odzajowe 36 540 32 388 Warto\u015b\u0107 sprzedany<span class=\"_ _4\"></span>ch towar\u00f3w i <span class=\"_ _4\"></span>materia\u0142<span class=\"_ _4\"></span>\u00f3w (+)<span class=\"ff2\"> </span> <span class=\"lse\">679</span>  <span class=\"lse\">792</span> Zmiana stanu <span class=\"_ _4\"></span>produkt\u00f3w, prod<span class=\"_ _4\"></span>ukcji w <span class=\"_ _4\"></span>toku  (+/<span class=\"ff2\">-) </span>( 275) (2 008) Koszty wytworze<span class=\"_ _4\"></span>nia produk<span class=\"_ _4\"></span>t\u00f3w na w\u0142asne p<span class=\"_ _4\"></span>otrzeby <span class=\"ff2\"> </span>Grupy Kapita\u0142<span class=\"_ _4\"></span>owej (<span class=\"ff2\">-) * </span>(1 837) (1 669) \u0141\u0105czne koszty <span class=\"_ _4\"></span>sprzedanych p<span class=\"_ _4\"></span>rodukt\u00f3w, tow<span class=\"_ _4\"></span>ar\u00f3w i m<span class=\"_ _4\"></span>ateria\u0142\u00f3w,<span class=\"_ _4\"></span> sprzeda\u017cy i <span class=\"_ _4\"></span>og\u00f3lnego zarz<span class=\"_ _4\"></span>\u0105du, z tego:<span class=\"ff1\"> </span>35 107 29 503 Koszty sprzedany<span class=\"_ _4\"></span>ch produk<span class=\"_ _4\"></span>t\u00f3w, towar<span class=\"_ _4\"></span>\u00f3w i materia\u0142<span class=\"_ _4\"></span>\u00f3w<span class=\"ff2\"> </span>32 907 27 541 Koszty sprzeda\u017cy<span class=\"_ _4\"></span><span class=\"ff2\"> </span> <span class=\"lse\">481</span>  <span class=\"lse\">560</span> Koszty og\u00f3lne<span class=\"_ _4\"></span>go zarz\u0105du<span class=\"ff2\"> </span>1 719 1 402                       <span class=\"_ _3\"></span>      <span class=\"ls30\">* <span class=\"ff5 ls0\">Kwota stan<span class=\"_ _3\"></span>owi g\u0142\u00f3wnie <span class=\"_ _3\"></span>koszt wytworzenia maj<span class=\"_ _3\"></span>\u0105tku trwa\u0142ego w Grupie Kapita\u0142<span class=\"_ _3\"></span>owej </span></span><span class=\"ls30\"><span class=\"ff5 ls0\"><span class=\"ff2\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "Nota 4.1 Koszty w<span class=\"_ _4\"></span>ed\u0142ug rodz<span class=\"_ _4\"></span>aju<span class=\"ff1\"> </span>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2 Nota 9.3 Amortyzacja \u015br<span class=\"_ _4\"></span>odk\u00f3w trwa\u0142<span class=\"_ _4\"></span>ych i warto\u015bci niem<span class=\"_ _4\"></span>aterialn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>2 641 2 398 Nota 11.1 Koszty \u015bwiadcz<span class=\"_ _4\"></span>e\u0144 pracowniczych<span class=\"_ _4\"></span>   <span class=\"ff2\"> </span>8 296 7 333 Zu\u017cycie materia\u0142<span class=\"_ _4\"></span>\u00f3w i energii, w <span class=\"_ _4\"></span>tym:<span class=\"ff2\"> </span>14 872 15 876 wsady obce 7 712 8 859 Us\u0142ugi obce<span class=\"ff2\"> </span>2 960 2 604 Nota 5.2 Podatek od wydo<span class=\"_ _4\"></span>bycia niekt<span class=\"_ _4\"></span>\u00f3rych kopalin<span class=\"ff2\"> </span>3 496 3 046 Pozosta\u0142e podatki <span class=\"_ _4\"></span>i op\u0142aty<span class=\"ff2\"> </span> <span class=\"lse\">874</span>  <span class=\"lse\">786</span> Nota 4.4 Odwr\u00f3cenie odpi<span class=\"_ _4\"></span>s\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci rzecz<span class=\"_ _4\"></span>owych aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142ych i war<span class=\"_ _4\"></span>to\u015bci niematerialn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>( 3) ( 3) Nota 4.4 Odwr\u00f3cenie odpi<span class=\"_ _4\"></span>s\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci zapas\u00f3<span class=\"_ _4\"></span>w<span class=\"ff2\"> </span>( 19) ( 55) Koszty reklamy i <span class=\"_ _4\"></span>wydatki reprez<span class=\"_ _4\"></span>entacyjn<span class=\"_ _4\"></span>e  <span class=\"lse\">96</span>  <span class=\"lse\">89</span> Ubezpieczenia <span class=\"_ _4\"></span>maj\u0105tkowe i o<span class=\"_ _4\"></span>sobowe<span class=\"ff2\"> </span> <span class=\"lse\">87</span>  <span class=\"lse\">80</span> Cz\u0119\u015b\u0107 3<span class=\"ff2\"> </span>Nota 4.4 Odpisy z tytu\u0142u u<span class=\"_ _4\"></span>traty wart<span class=\"_ _4\"></span>o\u015bci rzeczowych <span class=\"_ _4\"></span>aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142ych <span class=\"ff2\"> </span>i warto\u015bci niemat<span class=\"_ _4\"></span>erialnych<span class=\"ff2\"> </span>2 728  <span class=\"lse\">83</span> Nota 4.4 Odpisy z tytu\u0142u u<span class=\"_ _4\"></span>traty wart<span class=\"_ _4\"></span>o\u015bci zapas\u00f3w<span class=\"ff2\"> </span> <span class=\"lse\">429</span>  <span class=\"lse\">74</span> Pozosta\u0142e kosz<span class=\"_ _4\"></span>ty<span class=\"ff2\"> </span> <span class=\"lse\">83</span>  <span class=\"lse\">77</span> Razem koszty r<span class=\"_ _4\"></span>odzajowe 36 540 32 388 Warto\u015b\u0107 sprzedany<span class=\"_ _4\"></span>ch towar\u00f3w i <span class=\"_ _4\"></span>materia\u0142<span class=\"_ _4\"></span>\u00f3w (+)<span class=\"ff2\"> </span> <span class=\"lse\">679</span>  <span class=\"lse\">792</span> Zmiana stanu <span class=\"_ _4\"></span>produkt\u00f3w, prod<span class=\"_ _4\"></span>ukcji w <span class=\"_ _4\"></span>toku  (+/<span class=\"ff2\">-) </span>( 275) (2 008) Koszty wytworze<span class=\"_ _4\"></span>nia produk<span class=\"_ _4\"></span>t\u00f3w na w\u0142asne p<span class=\"_ _4\"></span>otrzeby <span class=\"ff2\"> </span>Grupy Kapita\u0142<span class=\"_ _4\"></span>owej (<span class=\"ff2\">-) * </span>(1 837) (1 669) \u0141\u0105czne koszty <span class=\"_ _4\"></span>sprzedanych p<span class=\"_ _4\"></span>rodukt\u00f3w, tow<span class=\"_ _4\"></span>ar\u00f3w i m<span class=\"_ _4\"></span>ateria\u0142\u00f3w,<span class=\"_ _4\"></span> sprzeda\u017cy i <span class=\"_ _4\"></span>og\u00f3lnego zarz<span class=\"_ _4\"></span>\u0105du, z tego:<span class=\"ff1\"> </span>35 107 29 503 Koszty sprzedany<span class=\"_ _4\"></span>ch produk<span class=\"_ _4\"></span>t\u00f3w, towar<span class=\"_ _4\"></span>\u00f3w i materia\u0142<span class=\"_ _4\"></span>\u00f3w<span class=\"ff2\"> </span>32 907 27 541 Koszty sprzeda\u017cy<span class=\"_ _4\"></span><span class=\"ff2\"> </span> <span class=\"lse\">481</span>  <span class=\"lse\">560</span> Koszty og\u00f3lne<span class=\"_ _4\"></span>go zarz\u0105du<span class=\"ff2\"> </span>1 719 1 402                       <span class=\"_ _3\"></span>      <span class=\"ls30\">* <span class=\"ff5 ls0\">Kwota stan<span class=\"_ _3\"></span>owi g\u0142\u00f3wnie <span class=\"_ _3\"></span>koszt wytworzenia maj<span class=\"_ _3\"></span>\u0105tku trwa\u0142ego w Grupie Kapita\u0142<span class=\"_ _3\"></span>owej </span></span><span class=\"ls30\"><span class=\"ff5 ls0\"><span class=\"ff2\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "Nota 4.1 Koszty w<span class=\"_ _4\"></span>ed\u0142ug rodz<span class=\"_ _4\"></span>aju<span class=\"ff1\"> </span>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2 Nota 9.3 Amortyzacja \u015br<span class=\"_ _4\"></span>odk\u00f3w trwa\u0142<span class=\"_ _4\"></span>ych i warto\u015bci niem<span class=\"_ _4\"></span>aterialn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>2 641 2 398 Nota 11.1 Koszty \u015bwiadcz<span class=\"_ _4\"></span>e\u0144 pracowniczych<span class=\"_ _4\"></span>   <span class=\"ff2\"> </span>8 296 7 333 Zu\u017cycie materia\u0142<span class=\"_ _4\"></span>\u00f3w i energii, w <span class=\"_ _4\"></span>tym:<span class=\"ff2\"> </span>14 872 15 876 wsady obce 7 712 8 859 Us\u0142ugi obce<span class=\"ff2\"> </span>2 960 2 604 Nota 5.2 Podatek od wydo<span class=\"_ _4\"></span>bycia niekt<span class=\"_ _4\"></span>\u00f3rych kopalin<span class=\"ff2\"> </span>3 496 3 046 Pozosta\u0142e podatki <span class=\"_ _4\"></span>i op\u0142aty<span class=\"ff2\"> </span> <span class=\"lse\">874</span>  <span class=\"lse\">786</span> Nota 4.4 Odwr\u00f3cenie odpi<span class=\"_ _4\"></span>s\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci rzecz<span class=\"_ _4\"></span>owych aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142ych i war<span class=\"_ _4\"></span>to\u015bci niematerialn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>( 3) ( 3) Nota 4.4 Odwr\u00f3cenie odpi<span class=\"_ _4\"></span>s\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci zapas\u00f3<span class=\"_ _4\"></span>w<span class=\"ff2\"> </span>( 19) ( 55) Koszty reklamy i <span class=\"_ _4\"></span>wydatki reprez<span class=\"_ _4\"></span>entacyjn<span class=\"_ _4\"></span>e  <span class=\"lse\">96</span>  <span class=\"lse\">89</span> Ubezpieczenia <span class=\"_ _4\"></span>maj\u0105tkowe i o<span class=\"_ _4\"></span>sobowe<span class=\"ff2\"> </span> <span class=\"lse\">87</span>  <span class=\"lse\">80</span> Cz\u0119\u015b\u0107 3<span class=\"ff2\"> </span>Nota 4.4 Odpisy z tytu\u0142u u<span class=\"_ _4\"></span>traty wart<span class=\"_ _4\"></span>o\u015bci rzeczowych <span class=\"_ _4\"></span>aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142ych <span class=\"ff2\"> </span>i warto\u015bci niemat<span class=\"_ _4\"></span>erialnych<span class=\"ff2\"> </span>2 728  <span class=\"lse\">83</span> Nota 4.4 Odpisy z tytu\u0142u u<span class=\"_ _4\"></span>traty wart<span class=\"_ _4\"></span>o\u015bci zapas\u00f3w<span class=\"ff2\"> </span> <span class=\"lse\">429</span>  <span class=\"lse\">74</span> Pozosta\u0142e kosz<span class=\"_ _4\"></span>ty<span class=\"ff2\"> </span> <span class=\"lse\">83</span>  <span class=\"lse\">77</span> Razem koszty r<span class=\"_ _4\"></span>odzajowe 36 540 32 388 Warto\u015b\u0107 sprzedany<span class=\"_ _4\"></span>ch towar\u00f3w i <span class=\"_ _4\"></span>materia\u0142<span class=\"_ _4\"></span>\u00f3w (+)<span class=\"ff2\"> </span> <span class=\"lse\">679</span>  <span class=\"lse\">792</span> Zmiana stanu <span class=\"_ _4\"></span>produkt\u00f3w, prod<span class=\"_ _4\"></span>ukcji w <span class=\"_ _4\"></span>toku  (+/<span class=\"ff2\">-) </span>( 275) (2 008) Koszty wytworze<span class=\"_ _4\"></span>nia produk<span class=\"_ _4\"></span>t\u00f3w na w\u0142asne p<span class=\"_ _4\"></span>otrzeby <span class=\"ff2\"> </span>Grupy Kapita\u0142<span class=\"_ _4\"></span>owej (<span class=\"ff2\">-) * </span>(1 837) (1 669) \u0141\u0105czne koszty <span class=\"_ _4\"></span>sprzedanych p<span class=\"_ _4\"></span>rodukt\u00f3w, tow<span class=\"_ _4\"></span>ar\u00f3w i m<span class=\"_ _4\"></span>ateria\u0142\u00f3w,<span class=\"_ _4\"></span> sprzeda\u017cy i <span class=\"_ _4\"></span>og\u00f3lnego zarz<span class=\"_ _4\"></span>\u0105du, z tego:<span class=\"ff1\"> </span>35 107 29 503 Koszty sprzedany<span class=\"_ _4\"></span>ch produk<span class=\"_ _4\"></span>t\u00f3w, towar<span class=\"_ _4\"></span>\u00f3w i materia\u0142<span class=\"_ _4\"></span>\u00f3w<span class=\"ff2\"> </span>32 907 27 541 Koszty sprzeda\u017cy<span class=\"_ _4\"></span><span class=\"ff2\"> </span> <span class=\"lse\">481</span>  <span class=\"lse\">560</span> Koszty og\u00f3lne<span class=\"_ _4\"></span>go zarz\u0105du<span class=\"ff2\"> </span>1 719 1 402                       <span class=\"_ _3\"></span>      <span class=\"ls30\">* <span class=\"ff5 ls0\">Kwota stan<span class=\"_ _3\"></span>owi g\u0142\u00f3wnie <span class=\"_ _3\"></span>koszt wytworzenia maj<span class=\"_ _3\"></span>\u0105tku trwa\u0142ego w Grupie Kapita\u0142<span class=\"_ _3\"></span>owej </span></span><span class=\"ls30\"><span class=\"ff5 ls0\"><span class=\"ff2\"> </span></span></span>Nota 4.2 Poz<span class=\"_ _4\"></span>osta\u0142e przychody <span class=\"_ _4\"></span>i (koszty) <span class=\"_ _4\"></span>operacyjne<span class=\"ff1\"> </span>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2 Nota 7.1 Przychody z <span class=\"ff3\">tytu<span class=\"_ _4\"></span>\u0142u instrum<span class=\"_ _4\"></span>ent\u00f3w poch<span class=\"_ _4\"></span>odnych, z <span class=\"_ _4\"></span>tego:<span class=\"ff2\"> </span></span> <span class=\"lse\">367</span>  <span class=\"lse\">270</span>      wycena   <span class=\"lse\">202</span>  <span class=\"lse\">109</span>      realizacja <span class=\"_ _4\"></span>  <span class=\"lse\">165</span>  <span class=\"lse\">161</span> Przychody z t<span class=\"_ _4\"></span>ytu\u0142u odsetek <span class=\"_ _4\"></span>obliczone z z<span class=\"_ _4\"></span>astosowaniem m<span class=\"_ _4\"></span>etody efektywnej sto<span class=\"_ _4\"></span>py procentowej  <span class=\"lse\">56</span>  <span class=\"lse\">54</span> Nota 7.1 R\u00f3\u017cnice kursow<span class=\"_ _4\"></span>e z wyceny aktyw<span class=\"_ _4\"></span>\u00f3w i zobowi\u0105za<span class=\"_ _4\"></span>\u0144 finansow<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>innych ni\u017c zad\u0142u\u017cen<span class=\"_ _4\"></span>ie<span class=\"ff2\"> </span>-  <span class=\"lse\">949</span> Odwr\u00f3cenie stra<span class=\"_ _4\"></span>t z tytu\u0142u u<span class=\"_ _4\"></span>traty war<span class=\"_ _4\"></span>to\u015bci \u015brodk\u00f3w trwa<span class=\"_ _6\"></span>\u0142<span class=\"_ _3\"></span>ych <span class=\"ff2\"> </span>w budowie i wa<span class=\"_ _4\"></span>rto\u015bci niema<span class=\"_ _4\"></span>terialnych nieoddan<span class=\"_ _4\"></span>ych d<span class=\"_ _4\"></span>o u\u017cytkowan<span class=\"_ _4\"></span>ia<span class=\"ff2\"> </span> <span class=\"lse\">53</span> - Nota 4.4  Odwr\u00f3cenie stra<span class=\"_ _4\"></span>t z tytu\u0142u u<span class=\"_ _4\"></span>traty warto\u015bci instr<span class=\"_ _4\"></span>ument\u00f3w fina<span class=\"_ _4\"></span>nsowych<span class=\"ff2\"> </span>-  5 Rozwi\u0105zanie rez<span class=\"_ _4\"></span>erw <span class=\"ff2\"> </span> <span class=\"lse\">54</span>  <span class=\"lse\">62</span> Zysk ze zbycia wa<span class=\"_ _4\"></span>rto\u015bci niema<span class=\"_ _4\"></span>terialnych<span class=\"ff2\"> </span> 7  <span class=\"lse\">134</span> Nota 9.9  Zysk ze zbycia je<span class=\"_ _4\"></span>dnostek za<span class=\"_ _4\"></span>le\u017cnych<span class=\"ff2\"> </span> 1  <span class=\"lse\">180</span> Otrzymane d<span class=\"_ _4\"></span>otacje pa\u0144stwo<span class=\"_ _4\"></span>we <span class=\"ff2\"> </span> <span class=\"lse\">17</span>  <span class=\"lse\">19</span> Przychody z obs\u0142u<span class=\"_ _4\"></span>gi <span class=\"ff2\">akredytyw,<span class=\"_ _4\"></span> gwarancji </span> <span class=\"lse\">21</span>  <span class=\"lse\">28</span> Otrzymane <span class=\"_ _4\"></span>odszkodowania,<span class=\"_ _4\"></span> kary, gr<span class=\"_ _4\"></span>zywny  <span class=\"lse\">47</span>  <span class=\"lse\">66</span> Pomoc w ra<span class=\"_ _4\"></span>mach programu <span class=\"_ _4\"></span>rz\u0105doweg<span class=\"_ _4\"></span>o pod nazw\u0105 \u201ePom<span class=\"_ _4\"></span>oc dla s<span class=\"_ _4\"></span>ektor\u00f3w energoch\u0142onny<span class=\"_ _4\"></span>ch zwi\u0105zana<span class=\"_ _4\"></span> z nag\u0142ymi wzr<span class=\"_ _4\"></span>ostami cen <span class=\"_ _4\"></span>gazu ziemne<span class=\"_ _4\"></span>go i energii elektry<span class=\"_ _4\"></span>cznej w 2022<span class=\"_ _4\"></span> r. i 2023 <span class=\"ff3\">r.\u201d</span>  <span class=\"lse\">178</span> - Pozosta\u0142e<span class=\"ff2\"> </span> <span class=\"lse\">105</span>  <span class=\"lse\">114</span> Pozosta\u0142e przych<span class=\"_ _4\"></span>ody oper<span class=\"_ _4\"></span>acyjne razem<span class=\"ff1\"> </span> <span class=\"lsf\">906</span> 1 881 Nota 7.1 Koszty z tytu<span class=\"_ _4\"></span>\u0142u instrument<span class=\"_ _4\"></span>\u00f3w pochodn<span class=\"_ _4\"></span>ych, z tego:<span class=\"ff2\"> </span>( 634) ( 490)      wycena ( 188) ( 116)      realizacja <span class=\"_ _4\"></span> ( 446) ( 374) Nota 4.4  Straty z tytu<span class=\"_ _4\"></span>\u0142u utraty warto\u015b<span class=\"_ _4\"></span>ci instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff2\"> </span>( 4) ( 5) Straty z tytu<span class=\"_ _4\"></span>\u0142u zmian war<span class=\"_ _4\"></span>to\u015bci godziwej akty<span class=\"_ _4\"></span>w\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff2\"> </span>( 104) ( 58) Cz\u0119\u015b\u0107 3<span class=\"ff2\"> </span>Nota 4.4 Straty z tytu<span class=\"_ _4\"></span>\u0142u utraty warto\u015b<span class=\"_ _4\"></span>ci \u015brodk\u00f3w trwa<span class=\"_ _4\"></span>\u0142ych w bud<span class=\"_ _4\"></span>owie oraz<span class=\"ff2\"> </span>warto\u015bci niemateria<span class=\"_ _4\"></span>lnych nie<span class=\"_ _4\"></span>oddanych do u\u017cy<span class=\"_ _4\"></span>tkowania<span class=\"ff2\"> </span>(1 308) ( 64) Nota 7.1 R\u00f3\u017cnice kursow<span class=\"_ _4\"></span>e z wyceny <span class=\"_ _4\"></span>aktyw\u00f3w i zob<span class=\"_ _4\"></span>owi\u0105za\u0144 <span class=\"ff2\">finansow<span class=\"_ _4\"></span>ych </span>innych ni\u017c zad\u0142u\u017cen<span class=\"_ _4\"></span>ie<span class=\"ff2\"> </span>(1 414) - Utworzenie rezerw<span class=\"_ _4\"></span> ( 36) ( 27) Przekazane wspa<span class=\"_ _4\"></span>rcie finansowe <span class=\"_ _4\"></span>dla gmin<span class=\"_ _4\"></span> ( 7) ( 100) Straty ze zbycia <span class=\"_ _4\"></span>rzeczowych ak<span class=\"_ _4\"></span>tyw\u00f3w trwa<span class=\"_ _4\"></span>\u0142ych<span class=\"ff2\"> </span>( 28) ( 26) Darowizny przekazan<span class=\"_ _4\"></span>e ( 66) ( 55) Pozosta\u0142e<span class=\"ff2\"> </span>( 122) ( 94) Pozosta\u0142e kos<span class=\"_ _4\"></span>zty operacyjne r<span class=\"_ _6\"></span>a<span class=\"_ _3\"></span>zem<span class=\"ff1\"> </span>(3 723) ( 919) Pozosta\u0142e przych<span class=\"_ _4\"></span>ody i (kos<span class=\"_ _4\"></span>zty) oper<span class=\"_ _4\"></span>acyjne<span class=\"ff1\"> </span>(2 817)  <span class=\"lsf\">962</span> Nota 4.3 Przych<span class=\"_ _4\"></span>ody i (koszty) <span class=\"_ _4\"></span>finans<span class=\"_ _4\"></span>owe od 01.01.202<span class=\"_ _4\"></span>3 do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2 Nota 7.1 R\u00f3\u017cnice kursow<span class=\"_ _4\"></span>e z wyceny <span class=\"_ _4\"></span>i realiza<span class=\"_ _4\"></span>cji zobowi\u0105za\u0144 <span class=\"_ _4\"></span>z tytu\u0142u zad\u0142u\u017ce<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span> <span class=\"lse\">356</span> - Nota 7.1 Przychody z t<span class=\"_ _4\"></span>ytu\u0142u instrum<span class=\"_ _4\"></span>ent\u00f3w poch<span class=\"_ _4\"></span>odnych <span class=\"ff2\">- realizacja <span class=\"_ _4\"></span> </span> <span class=\"lse\">173</span>  <span class=\"lse\">130</span> Skutek rozlicz<span class=\"_ _4\"></span>enia transakcji z<span class=\"_ _4\"></span>abezpiecz<span class=\"_ _4\"></span>aj\u0105cej ryzyk<span class=\"_ _4\"></span>o procent<span class=\"_ _4\"></span>owe <span class=\"ff2\"> </span>w zwi\u0105zku <span class=\"_ _4\"></span>z emisj\u0105 obligacji <span class=\"_ _4\"></span>ze zmiennym <span class=\"_ _4\"></span>oprocentowa<span class=\"_ _4\"></span>niem<span class=\"ff2\"> </span>-  <span class=\"lse\">18</span> Przychody finans<span class=\"_ _4\"></span>owe razem  <span class=\"lsf\">529</span>  <span class=\"lsf\">148</span> Nota 7.1 Odsetki od zad\u0142u\u017c<span class=\"_ _4\"></span>enia, w tym:<span class=\"_ _4\"></span><span class=\"ff2\"> </span>( 76) ( 18)    <span class=\"ff3 ls0\">z tytu\u0142u leasingu<span class=\"ff2\"> </span></span>( 1) ( 9) Skutek odwracania <span class=\"_ _4\"></span>dyskonta <span class=\"_ _4\"></span>rezerw ( 60) ( 21) Op\u0142aty i prowizj<span class=\"_ _4\"></span>e bankowe od z<span class=\"_ _4\"></span>aci\u0105gni<span class=\"_ _4\"></span>\u0119tych kredyt<span class=\"_ _4\"></span>\u00f3w i po\u017cyczek<span class=\"ff2\"> </span>( 26) ( 29) Nota 7.1 Koszty z tytu<span class=\"_ _4\"></span>\u0142u instrument\u00f3w p<span class=\"_ _4\"></span>ochodnych <span class=\"ff2\">- real<span class=\"_ _4\"></span>izacja<span class=\"_ _4\"></span> </span>( 183) ( 149) Nota 7.1 R\u00f3\u017cnice kursow<span class=\"_ _4\"></span>e z wyceny <span class=\"_ _4\"></span>i realiza<span class=\"_ _4\"></span>cji zobowi\u0105za\u0144 <span class=\"_ _4\"></span>z tytu\u0142u zad\u0142u\u017ce<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span>- ( 179) Pozosta\u0142e<span class=\"ff2\"> </span>( 25) ( 24) Koszty finansow<span class=\"_ _4\"></span>e razem ( 370) ( 420) Przychody i (k<span class=\"_ _4\"></span>oszty) finansowe<span class=\"_ _4\"></span>  <span class=\"lsf\">159</span> <div class=\"c we2 hee gs772\"><div class=\"t m0 x5 h1e y13b ff1 fs3 fcd sc0 ls0 ws0\"> <span class=\"ff7 fc0\"> </span></div><div class=\"t m0 x5 h8 y821 ff1 fs6 fc2 sc0 ls0 ws0\">Nota 4.4 O<span class=\"ff4\">dwr<span class=\"_ _4\"></span>\u00f3cenie <span class=\"ff1\">strat i<span class=\"_ _4\"></span> (straty) <span class=\"ff4\">z tytu\u0142u utr<span class=\"_ _6\"></span>a<span class=\"_ _3\"></span>ty wart<span class=\"_ _4\"></span>o\u015bci uj<span class=\"_ _4\"></span>\u0119te w sprawozdaniu <span class=\"_ _4\"></span>z wyni<span class=\"_ _4\"></span>ku<span class=\"ff1\"> </span></span></span></span></div></div><div class=\"c wf0 h2b gs773\"><div class=\"t m0 x25 h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>3 </div><div class=\"t m0 x25 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>3 </div></div><div class=\"c wf5 h2b gs774\"><div class=\"t m0 x25 h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>2 </div><div class=\"t m0 x25 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>2 </div></div><div class=\"c wf3 h6d gs775\"><div class=\"t m0 x11 h8 y1c3 ff4 fs6 fc2 sc0 ls0 ws0\">Odwr\u00f3cenie str<span class=\"_ _4\"></span>at z tytu\u0142u utr<span class=\"_ _4\"></span>aty warto\u015bc<span class=\"_ _4\"></span>i aktyw\u00f3w r<span class=\"_ _4\"></span>ozpozna<span class=\"_ _4\"></span>ne:<span class=\"ff1\"> </span></div></div><div class=\"c wf3 h2d gs776\"><div class=\"t m0 x11 h8 y100 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"ff4\">w kosztach s<span class=\"_ _4\"></span>przedanych <span class=\"_ _4\"></span>produkt\u00f3w, towar<span class=\"_ _4\"></span>\u00f3w i  <span class=\"_ _4\"></span>materia\u0142\u00f3w, <span class=\"_ _4\"></span>z tego </span></div><div class=\"t m0 x11 h8 y101 ff4 fs6 fc2 sc0 ls0 ws0\">dotycz\u0105ce:<span class=\"ff1\"> </span></div></div><div class=\"c wf0 h2d gs777\"><div class=\"t m0 x3d h8 yfd ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">24</span> </div></div><div class=\"c wf5 h2d gs778\"><div class=\"t m0 x3d h8 yfd ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">58</span> </div></div><div class=\"c wf2 h61 gs779\"><div class=\"t m0 x11 h5 y1b8 ff2 fs3 fc2 sc0 ls0 ws0\">Nota 4.1 </div></div><div class=\"c wf3 h61 gs77a\"><div class=\"t m0 x11 h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">      <span class=\"ff3\">rz<span class=\"_ _4\"></span>eczowych aktyw\u00f3w trwa<span class=\"_ _4\"></span>\u0142ych i <span class=\"_ _4\"></span>warto\u015bci niemat<span class=\"_ _4\"></span>erialnych<span class=\"ff2\"> </span></span></div></div><div class=\"c wf0 h61 gs77b\"><div class=\"t m0 x33 h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\"> 3 </div></div><div class=\"c wf5 h61 gs77c\"><div class=\"t m0 x33 h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\"> 3 </div></div><div class=\"c wf2 hc9 gs77d\"><div class=\"t m0 x11 h5 ye3 ff2 fs3 fc2 sc0 ls0 ws0\">Nota 10.1 </div></div><div class=\"c wf3 hc9 gs77e\"><div class=\"t m0 x11 h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">      <span class=\"ff3\">za<span class=\"_ _4\"></span>pas\u00f3w<span class=\"ff2\"> </span></span></div></div><div class=\"c wf0 hc9 gs77f\"><div class=\"t m0 x3d h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">21</span> </div></div><div class=\"c wf5 hc9 gs780\"><div class=\"t m0 x3d h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">55</span> </div></div><div class=\"c wf2 hfb gs781\"><div class=\"t m0 x11 h5 y6c7 ff2 fs3 fc2 sc0 ls0 ws0\">Nota 6.2 </div></div><div class=\"c wf3 hfb gs782\"><div class=\"t m0 x11 h8 ydf ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"ff4\">w pozycji<span class=\"_ _4\"></span> zysk z tytu\u0142u odwr<span class=\"_ _4\"></span>\u00f3cenia utr<span class=\"_ _4\"></span>aty warto\u015bc<span class=\"_ _4\"></span>i po\u017cyczek <span class=\"ff1\"> </span></span></div><div class=\"t m0 x11 h8 ye3 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"ff4\">udzielonych ws<span class=\"_ _4\"></span>p\u00f3lnemu pr<span class=\"_ _4\"></span>zedsi\u0119wzi\u0119ci<span class=\"_ _4\"></span>u<span class=\"ff1\"> </span></span></div></div><div class=\"c wf0 hfb gs783\"><div class=\"t m0 x3e h8 ye4 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">101</span> </div></div><div class=\"c wf5 hfb gs784\"><div class=\"t m0 x3e h8 ye4 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">873</span> </div></div><div class=\"c wf3 hc9 gs785\"><div class=\"t m0 x11 h8 y46 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"ff4\">w pozosta\u0142ych <span class=\"_ _4\"></span>przychod<span class=\"_ _4\"></span>ach operacyjnyc<span class=\"_ _4\"></span>h, z teg<span class=\"_ _4\"></span>o dotycz\u0105ce :<span class=\"ff1\"> </span></span></div></div><div class=\"c wf0 hc9 gs786\"><div class=\"t m0 x3d h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">53</span> </div></div><div class=\"c wf5 hc9 gs787\"><div class=\"t m0 x33 h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\"> 5 </div></div><div class=\"c wf3 h2d gs788\"><div class=\"t m0 x11 h8 y100 ff2 fs6 fc0 sc0 ls0 ws0\">      <span class=\"ff3\">\u015brodk\u00f3w trwa<span class=\"_ _4\"></span>\u0142ych w bud<span class=\"_ _4\"></span>owie i <span class=\"_ _4\"></span>warto\u015bci <span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 y101 ff2 fs6 fc0 sc0 ls0 ws0\">      <span class=\"ff3\">niematerialny<span class=\"_ _4\"></span>ch nieoddan<span class=\"_ _4\"></span>ych do u\u017c<span class=\"_ _4\"></span>ytkowania<span class=\"ff2\"> </span></span></div></div><div class=\"c wf0 h2d gs789\"><div class=\"t m0 x3d h8 yd2 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">53</span> </div></div><div class=\"c wf5 h2d gs78a\"><div class=\"t m0 x3f h8 yd2 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf2 hc9 gs78b\"><div class=\"t m0 x11 h5 y32 ff2 fs3 fc2 sc0 ls0 ws0\">Nota 4.2 </div></div><div class=\"c wf3 hc9 gs78c\"><div class=\"t m0 x11 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">      <span class=\"ff3\">nale\u017cno\u015bci o<span class=\"_ _4\"></span>d odbiorc\u00f3w<span class=\"ff2\"> </span></span></div></div><div class=\"c wf0 hc9 gs78d\"><div class=\"t m0 x3f h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf5 hc9 gs78e\"><div class=\"t m0 x33 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c wf2 hc9 gs78f\"><div class=\"t m0 x11 h5 ye3 ff2 fs3 fc2 sc0 ls0 ws0\">Nota 4.2 </div></div><div class=\"c wf3 hc9 gs790\"><div class=\"t m0 x11 h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">      <span class=\"ff3\">pozosta\u0142ych na<span class=\"_ _4\"></span>le\u017cno\u015bci finan<span class=\"_ _4\"></span>sowy<span class=\"_ _4\"></span>ch<span class=\"ff2\"> </span></span></div></div><div class=\"c wf0 hc9 gs791\"><div class=\"t m0 x3f h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf5 hc9 gs792\"><div class=\"t m0 x33 h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\"> 3 </div></div><div class=\"c wf3 hc9 gs793\"><div class=\"t m0 x11 h8 y46 ff4 fs6 fc2 sc0 ls0 ws0\">Razem odwr\u00f3ceni<span class=\"_ _4\"></span>e strat<span class=\"ff1\"> </span></div></div><div class=\"c wf0 hc9 gs794\"><div class=\"t m0 x3e h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">178</span> </div></div><div class=\"c wf5 hc9 gs795\"><div class=\"t m0 x3e h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">936</span> </div></div><div class=\"c wf3 hfc gs796\"><div class=\"t m0 x11 h8 yc9 ff4 fs6 fc2 sc0 ls0 ws0\">Straty z tytu\u0142u utr<span class=\"_ _4\"></span>aty wart<span class=\"_ _4\"></span>o\u015bci aktyw\u00f3w <span class=\"_ _4\"></span>rozpozn<span class=\"_ _4\"></span>ane:<span class=\"ff1\"> </span></div></div><div class=\"c wf3 h2b gs797\"><div class=\"t m0 x11 h8 y100 ff4 fs6 fc2 sc0 ls0 ws0\">w kosztach spr<span class=\"_ _4\"></span>zedanych p<span class=\"_ _4\"></span>rodukt\u00f3w,<span class=\"_ _4\"></span> towar\u00f3w i <span class=\"_ _4\"></span> materia\u0142\u00f3w<span class=\"ff1\"> oraz  </span></div><div class=\"t m0 x11 h8 y101 ff1 fs6 fc2 sc0 ls0 ws0\">w <span class=\"ff4\">kosztach sp<span class=\"_ _4\"></span>rzeda\u017cy, z tego d<span class=\"_ _4\"></span>otycz\u0105ce:<span class=\"ff1\"> </span></span></div></div><div class=\"c wf0 h2b gs798\"><div class=\"t m0 x17 h8 yfd ff1 fs6 fc0 sc0 ls0 ws0\">(3 170) </div></div><div class=\"c wf5 h2b gs799\"><div class=\"t m0 x23 h8 yfd ff1 fs6 fc0 sc0 ls0 ws0\">( 162) </div></div><div class=\"c wf2 hb2 gs79a\"><div class=\"t m0 x11 h5 y4b0 ff2 fs3 fc2 sc0 ls0 ws0\">Nota 4.1 </div></div><div class=\"c wf3 hb2 gs79b\"><div class=\"t m0 x11 h8 yca ff2 fs6 fc0 sc0 ls0 ws0\">       <span class=\"ff3\">rzeczowych <span class=\"_ _4\"></span>aktyw\u00f3w trwa<span class=\"_ _4\"></span>\u0142ych i wa<span class=\"_ _4\"></span>rto\u015bci<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">       niema<span class=\"_ _4\"></span>terialnych </div></div><div class=\"c wf0 hb2 gs79c\"><div class=\"t m0 x22 h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">(2 728) </div></div><div class=\"c wf5 hb2 gs79d\"><div class=\"t m0 x3e h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">( 83) </div></div><div class=\"c wf2 hf8 gs79e\"><div class=\"t m0 x11 h5 ye3 ff2 fs3 fc2 sc0 ls0 ws0\">Nota 10.1 </div></div><div class=\"c wf3 hf8 gs79f\"><div class=\"t m0 x11 h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">       <span class=\"ff3\">zapas\u00f3w<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></div></div><div class=\"c wf0 hf8 gs7a0\"><div class=\"t m0 x23 h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">( 442) </div></div><div class=\"c wf5 hf8 gs7a1\"><div class=\"t m0 x3e h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">( 79) </div></div><div class=\"c wf3 hc9 gs7a2\"><div class=\"t m0 x11 h8 y46 ff4 fs6 fc2 sc0 ls0 ws0\">w pozosta\u0142ych k<span class=\"_ _4\"></span>osztach op<span class=\"_ _4\"></span>eracyjnyc<span class=\"_ _4\"></span>h, z tego dotycz\u0105ce:<span class=\"ff1\"> </span></div></div><div class=\"c wf0 hc9 gs7a3\"><div class=\"t m0 x17 h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\">(1 312) </div></div><div class=\"c wf5 hc9 gs7a4\"><div class=\"t m0 x3e h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\">( 73) </div></div><div class=\"c wf2 hf1 gs7a5\"><div class=\"t m0 x11 h5 yd5 ff2 fs3 fc2 sc0 ls0 ws0\">Nota 4.2 </div></div><div class=\"c wf3 hf1 gs7a6\"><div class=\"t m0 x11 h8 y1f ff2 fs6 fc0 sc0 ls0 ws0\">      <span class=\"ff3\">\u015brodk\u00f3w trwa<span class=\"_ _4\"></span>\u0142ych w bud<span class=\"_ _4\"></span>owie i <span class=\"_ _4\"></span>warto\u015bci <span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 ye0 ff2 fs6 fc0 sc0 ls0 ws0\">      <span class=\"ff3\">niematerialny<span class=\"_ _4\"></span>ch nieoddan<span class=\"_ _4\"></span>ych do u\u017c<span class=\"_ _4\"></span>ytkowania<span class=\"ff2\"> </span></span></div></div><div class=\"c wf0 hf1 gs7a7\"><div class=\"t m0 x22 h8 ye1 ff2 fs6 fc0 sc0 ls0 ws0\">(1 308) </div></div><div class=\"c wf5 hf1 gs7a8\"><div class=\"t m0 x3e h8 ye1 ff2 fs6 fc0 sc0 ls0 ws0\">( 64) </div></div><div class=\"c wf3 h61 gs7a9\"><div class=\"t m0 x11 h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">      <span class=\"ff3\">nale\u017cno\u015bci ni<span class=\"_ _4\"></span>efinansow<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span></span></div></div><div class=\"c wf0 h61 gs7aa\"><div class=\"t m0 x3f h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf5 h61 gs7ab\"><div class=\"t m0 x3d h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">( 4) </div></div><div class=\"c wf2 h61 gs7ac\"><div class=\"t m0 x11 h5 y1b8 ff2 fs3 fc2 sc0 ls0 ws0\">Nota 4.2 </div></div><div class=\"c wf3 h61 gs7ad\"><div class=\"t m0 x11 h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">      <span class=\"ff3\">nale\u017cno\u015bci o<span class=\"_ _4\"></span>d odbiorc\u00f3w <span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></div></div><div class=\"c wf0 h61 gs7ae\"><div class=\"t m0 x3d h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">( 4) </div></div><div class=\"c wf5 h61 gs7af\"><div class=\"t m0 x3d h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">( 4) </div></div><div class=\"c wf2 hc9 gs7b0\"><div class=\"t m0 x11 h5 ye3 ff2 fs3 fc2 sc0 ls0 ws0\">Nota 4.2 </div></div><div class=\"c wf3 hc9 gs7b1\"><div class=\"t m0 x11 h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">      <span class=\"ff3\">pozosta\u0142ych na<span class=\"_ _4\"></span>le\u017cno\u015bci finan<span class=\"_ _4\"></span>sowy<span class=\"_ _4\"></span>ch<span class=\"ff2\"> </span></span></div></div><div class=\"c wf0 hc9 gs7b2\"><div class=\"t m0 x3f h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf5 hc9 gs7b3\"><div class=\"t m0 x3d h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">( 1) </div></div><div class=\"c wf3 hc9 gs7b4\"><div class=\"t m0 x11 h8 y831 ff1 fs6 fc2 sc0 ls0 ws0\">Razem straty<span class=\"_ _4\"></span> </div></div><div class=\"c wf0 hc9 gs7b5\"><div class=\"t m0 x17 h8 y831 ff1 fs6 fc0 sc0 ls0 ws0\">(4 482) </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-363": {
   "value": "  Nota 4.2 Pozosta\u0142e przychody i (koszty) operacyjne od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Nota 7.1 Przychody z tytu\u0142u instrument\u00f3w pochodnych, z tego:  367  270      wycena   202  109      realizacja   165  161 Przychody z tytu\u0142u odsetek obliczone z zastosowaniem metody efektywnej stopy procentowej  56  54 Nota 7.1 R\u00f3\u017cnice kursowe z wyceny aktyw\u00f3w i zobowi\u0105za\u0144 finansowych innych ni\u017c zad\u0142u\u017cenie -  949 Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015bci \u015brodk\u00f3w trwa\u0142ych  w budowie i warto\u015bci niematerialnych nieoddanych do u\u017cytkowania  53 - Nota 4.4  Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015bci instrument\u00f3w finansowych -  5 Rozwi\u0105zanie rezerw   54  62 Zysk ze zbycia warto\u015bci niematerialnych  7  134 Nota 9.9  Zysk ze zbycia jednostek zale\u017cnych  1  180 Otrzymane dotacje pa\u0144stwowe   17  19 Przychody z obs\u0142ugi akredytyw, gwarancji  21  28 Otrzymane odszkodowania, kary, grzywny  47  66 Pomoc w ramach programu rz\u0105dowego pod nazw\u0105 \u201ePomoc dla sektor\u00f3w energoch\u0142onnych zwi\u0105zana z nag\u0142ymi wzrostami cen gazu ziemnego i energii elektrycznej w 2022 r. i 2023 r.\u201d  178 - Pozosta\u0142e  105  114 Pozosta\u0142e przychody operacyjne razem  906 1 881 Nota 7.1 Koszty z tytu\u0142u instrument\u00f3w pochodnych, z tego: ( 634) ( 490)      wycena ( 188) ( 116)      realizacja  ( 446) ( 374) Nota 4.4  Straty z tytu\u0142u utraty warto\u015bci instrument\u00f3w finansowych ( 4) ( 5) Straty z tytu\u0142u zmian warto\u015bci godziwej aktyw\u00f3w finansowych ( 104) ( 58) Cz\u0119\u015b\u0107 3 Nota 4.4 Straty z tytu\u0142u utraty warto\u015bci \u015brodk\u00f3w trwa\u0142ych w budowie oraz warto\u015bci niematerialnych nieoddanych do u\u017cytkowania (1 308) ( 64) Nota 7.1 R\u00f3\u017cnice kursowe z wyceny aktyw\u00f3w i zobowi\u0105za\u0144 finansowych innych ni\u017c zad\u0142u\u017cenie (1 414) - Utworzenie rezerw ( 36) ( 27) Przekazane wsparcie finansowe dla gmin ( 7) ( 100) Straty ze zbycia rzeczowych aktyw\u00f3w trwa\u0142ych ( 28) ( 26) Darowizny przekazane ( 66) ( 55) Pozosta\u0142e ( 122) ( 94) Pozosta\u0142e koszty operacyjne razem (3 723) ( 919) Pozosta\u0142e przychody i (koszty) operacyjne (2 817)  962 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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  },
  "fact-406": {
   "value": "Nota 4.2 Pozosta\u0142e przychody i (koszty) operacyjne od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Nota 7.1 Przychody z tytu\u0142u instrument\u00f3w pochodnych, z tego:  367  270      wycena   202  109      realizacja   165  161 Przychody z tytu\u0142u odsetek obliczone z zastosowaniem metody efektywnej stopy procentowej  56  54 Nota 7.1 R\u00f3\u017cnice kursowe z wyceny aktyw\u00f3w i zobowi\u0105za\u0144 finansowych innych ni\u017c zad\u0142u\u017cenie -  949 Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015bci \u015brodk\u00f3w trwa\u0142ych  w budowie i warto\u015bci niematerialnych nieoddanych do u\u017cytkowania  53 - Nota 4.4  Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015bci instrument\u00f3w finansowych -  5 Rozwi\u0105zanie rezerw   54  62 Zysk ze zbycia warto\u015bci niematerialnych  7  134 Nota 9.9  Zysk ze zbycia jednostek zale\u017cnych  1  180 Otrzymane dotacje pa\u0144stwowe   17  19 Przychody z obs\u0142ugi akredytyw, gwarancji  21  28 Otrzymane odszkodowania, kary, grzywny  47  66 Pomoc w ramach programu rz\u0105dowego pod nazw\u0105 \u201ePomoc dla sektor\u00f3w energoch\u0142onnych zwi\u0105zana z nag\u0142ymi wzrostami cen gazu ziemnego i energii elektrycznej w 2022 r. i 2023 r.\u201d  178 - Pozosta\u0142e  105  114 Pozosta\u0142e przychody operacyjne razem  906 1 881 Nota 7.1 Koszty z tytu\u0142u instrument\u00f3w pochodnych, z tego: ( 634) ( 490)      wycena ( 188) ( 116)      realizacja  ( 446) ( 374) Nota 4.4  Straty z tytu\u0142u utraty warto\u015bci instrument\u00f3w finansowych ( 4) ( 5) Straty z tytu\u0142u zmian warto\u015bci godziwej aktyw\u00f3w finansowych ( 104) ( 58) Cz\u0119\u015b\u0107 3 Nota 4.4 Straty z tytu\u0142u utraty warto\u015bci \u015brodk\u00f3w trwa\u0142ych w budowie oraz warto\u015bci niematerialnych nieoddanych do u\u017cytkowania (1 308) ( 64) Nota 7.1 R\u00f3\u017cnice kursowe z wyceny aktyw\u00f3w i zobowi\u0105za\u0144 finansowych innych ni\u017c zad\u0142u\u017cenie (1 414) - Utworzenie rezerw ( 36) ( 27) Przekazane wsparcie finansowe dla gmin ( 7) ( 100) Straty ze zbycia rzeczowych aktyw\u00f3w trwa\u0142ych ( 28) ( 26) Darowizny przekazane ( 66) ( 55) Pozosta\u0142e ( 122) ( 94) Pozosta\u0142e koszty operacyjne razem (3 723) ( 919) Pozosta\u0142e przychody i (koszty) operacyjne (2 817)  962 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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  "fact-420": {
   "value": "Nota 4.2 Pozosta\u0142e przychody i (koszty) operacyjne od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Nota 7.1 Przychody z tytu\u0142u instrument\u00f3w pochodnych, z tego:  367  270      wycena   202  109      realizacja   165  161 Przychody z tytu\u0142u odsetek obliczone z zastosowaniem metody efektywnej stopy procentowej  56  54 Nota 7.1 R\u00f3\u017cnice kursowe z wyceny aktyw\u00f3w i zobowi\u0105za\u0144 finansowych innych ni\u017c zad\u0142u\u017cenie -  949 Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015bci \u015brodk\u00f3w trwa\u0142ych  w budowie i warto\u015bci niematerialnych nieoddanych do u\u017cytkowania  53 - Nota 4.4  Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015bci instrument\u00f3w finansowych -  5 Rozwi\u0105zanie rezerw   54  62 Zysk ze zbycia warto\u015bci niematerialnych  7  134 Nota 9.9  Zysk ze zbycia jednostek zale\u017cnych  1  180 Otrzymane dotacje pa\u0144stwowe   17  19 Przychody z obs\u0142ugi akredytyw, gwarancji  21  28 Otrzymane odszkodowania, kary, grzywny  47  66 Pomoc w ramach programu rz\u0105dowego pod nazw\u0105 \u201ePomoc dla sektor\u00f3w energoch\u0142onnych zwi\u0105zana z nag\u0142ymi wzrostami cen gazu ziemnego i energii elektrycznej w 2022 r. i 2023 r.\u201d  178 - Pozosta\u0142e  105  114 Pozosta\u0142e przychody operacyjne razem  906 1 881 Nota 7.1 Koszty z tytu\u0142u instrument\u00f3w pochodnych, z tego: ( 634) ( 490)      wycena ( 188) ( 116)      realizacja  ( 446) ( 374) Nota 4.4  Straty z tytu\u0142u utraty warto\u015bci instrument\u00f3w finansowych ( 4) ( 5) Straty z tytu\u0142u zmian warto\u015bci godziwej aktyw\u00f3w finansowych ( 104) ( 58) Cz\u0119\u015b\u0107 3 Nota 4.4 Straty z tytu\u0142u utraty warto\u015bci \u015brodk\u00f3w trwa\u0142ych w budowie oraz warto\u015bci niematerialnych nieoddanych do u\u017cytkowania (1 308) ( 64) Nota 7.1 R\u00f3\u017cnice kursowe z wyceny aktyw\u00f3w i zobowi\u0105za\u0144 finansowych innych ni\u017c zad\u0142u\u017cenie (1 414) - Utworzenie rezerw ( 36) ( 27) Przekazane wsparcie finansowe dla gmin ( 7) ( 100) Straty ze zbycia rzeczowych aktyw\u00f3w trwa\u0142ych ( 28) ( 26) Darowizny przekazane ( 66) ( 55) Pozosta\u0142e ( 122) ( 94) Pozosta\u0142e koszty operacyjne razem (3 723) ( 919) Pozosta\u0142e przychody i (koszty) operacyjne (2 817)  962 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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  "fact-436": {
   "value": "Nota 4.2 Pozosta\u0142e przychody i (koszty) operacyjne od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Nota 7.1 Przychody z tytu\u0142u instrument\u00f3w pochodnych, z tego:  367  270      wycena   202  109      realizacja   165  161 Przychody z tytu\u0142u odsetek obliczone z zastosowaniem metody efektywnej stopy procentowej  56  54 Nota 7.1 R\u00f3\u017cnice kursowe z wyceny aktyw\u00f3w i zobowi\u0105za\u0144 finansowych innych ni\u017c zad\u0142u\u017cenie -  949 Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015bci \u015brodk\u00f3w trwa\u0142ych  w budowie i warto\u015bci niematerialnych nieoddanych do u\u017cytkowania  53 - Nota 4.4  Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015bci instrument\u00f3w finansowych -  5 Rozwi\u0105zanie rezerw   54  62 Zysk ze zbycia warto\u015bci niematerialnych  7  134 Nota 9.9  Zysk ze zbycia jednostek zale\u017cnych  1  180 Otrzymane dotacje pa\u0144stwowe   17  19 Przychody z obs\u0142ugi akredytyw, gwarancji  21  28 Otrzymane odszkodowania, kary, grzywny  47  66 Pomoc w ramach programu rz\u0105dowego pod nazw\u0105 \u201ePomoc dla sektor\u00f3w energoch\u0142onnych zwi\u0105zana z nag\u0142ymi wzrostami cen gazu ziemnego i energii elektrycznej w 2022 r. i 2023 r.\u201d  178 - Pozosta\u0142e  105  114 Pozosta\u0142e przychody operacyjne razem  906 1 881 Nota 7.1 Koszty z tytu\u0142u instrument\u00f3w pochodnych, z tego: ( 634) ( 490)      wycena ( 188) ( 116)      realizacja  ( 446) ( 374) Nota 4.4  Straty z tytu\u0142u utraty warto\u015bci instrument\u00f3w finansowych ( 4) ( 5) Straty z tytu\u0142u zmian warto\u015bci godziwej aktyw\u00f3w finansowych ( 104) ( 58) Cz\u0119\u015b\u0107 3 Nota 4.4 Straty z tytu\u0142u utraty warto\u015bci \u015brodk\u00f3w trwa\u0142ych w budowie oraz warto\u015bci niematerialnych nieoddanych do u\u017cytkowania (1 308) ( 64) Nota 7.1 R\u00f3\u017cnice kursowe z wyceny aktyw\u00f3w i zobowi\u0105za\u0144 finansowych innych ni\u017c zad\u0142u\u017cenie (1 414) - Utworzenie rezerw ( 36) ( 27) Przekazane wsparcie finansowe dla gmin ( 7) ( 100) Straty ze zbycia rzeczowych aktyw\u00f3w trwa\u0142ych ( 28) ( 26) Darowizny przekazane ( 66) ( 55) Pozosta\u0142e ( 122) ( 94) Pozosta\u0142e koszty operacyjne razem (3 723) ( 919) Pozosta\u0142e przychody i (koszty) operacyjne (2 817)  962 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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  },
  "fact-457": {
   "value": "Nota 4.2 Pozosta\u0142e przychody i (koszty) operacyjne od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Nota 7.1 Przychody z tytu\u0142u instrument\u00f3w pochodnych, z tego:  367  270      wycena   202  109      realizacja   165  161 Przychody z tytu\u0142u odsetek obliczone z zastosowaniem metody efektywnej stopy procentowej  56  54 Nota 7.1 R\u00f3\u017cnice kursowe z wyceny aktyw\u00f3w i zobowi\u0105za\u0144 finansowych innych ni\u017c zad\u0142u\u017cenie -  949 Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015bci \u015brodk\u00f3w trwa\u0142ych  w budowie i warto\u015bci niematerialnych nieoddanych do u\u017cytkowania  53 - Nota 4.4  Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015bci instrument\u00f3w finansowych -  5 Rozwi\u0105zanie rezerw   54  62 Zysk ze zbycia warto\u015bci niematerialnych  7  134 Nota 9.9  Zysk ze zbycia jednostek zale\u017cnych  1  180 Otrzymane dotacje pa\u0144stwowe   17  19 Przychody z obs\u0142ugi akredytyw, gwarancji  21  28 Otrzymane odszkodowania, kary, grzywny  47  66 Pomoc w ramach programu rz\u0105dowego pod nazw\u0105 \u201ePomoc dla sektor\u00f3w energoch\u0142onnych zwi\u0105zana z nag\u0142ymi wzrostami cen gazu ziemnego i energii elektrycznej w 2022 r. i 2023 r.\u201d  178 - Pozosta\u0142e  105  114 Pozosta\u0142e przychody operacyjne razem  906 1 881 Nota 7.1 Koszty z tytu\u0142u instrument\u00f3w pochodnych, z tego: ( 634) ( 490)      wycena ( 188) ( 116)      realizacja  ( 446) ( 374) Nota 4.4  Straty z tytu\u0142u utraty warto\u015bci instrument\u00f3w finansowych ( 4) ( 5) Straty z tytu\u0142u zmian warto\u015bci godziwej aktyw\u00f3w finansowych ( 104) ( 58) Cz\u0119\u015b\u0107 3 Nota 4.4 Straty z tytu\u0142u utraty warto\u015bci \u015brodk\u00f3w trwa\u0142ych w budowie oraz warto\u015bci niematerialnych nieoddanych do u\u017cytkowania (1 308) ( 64) Nota 7.1 R\u00f3\u017cnice kursowe z wyceny aktyw\u00f3w i zobowi\u0105za\u0144 finansowych innych ni\u017c zad\u0142u\u017cenie (1 414) - Utworzenie rezerw ( 36) ( 27) Przekazane wsparcie finansowe dla gmin ( 7) ( 100) Straty ze zbycia rzeczowych aktyw\u00f3w trwa\u0142ych ( 28) ( 26) Darowizny przekazane ( 66) ( 55) Pozosta\u0142e ( 122) ( 94) Pozosta\u0142e koszty operacyjne razem (3 723) ( 919) Pozosta\u0142e przychody i (koszty) operacyjne (2 817)  962 Nota 4.3 Przychody i (koszty) finansowe od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Nota 7.1 R\u00f3\u017cnice kursowe z wyceny i realizacji zobowi\u0105za\u0144 z tytu\u0142u zad\u0142u\u017cenia  356 - Nota 7.1 Przychody z tytu\u0142u instrument\u00f3w pochodnych - realizacja   173  130 Skutek rozliczenia transakcji zabezpieczaj\u0105cej ryzyko procentowe  w zwi\u0105zku z emisj\u0105 obligacji ze zmiennym oprocentowaniem -  18 Przychody finansowe razem  529  148 Nota 7.1 Odsetki od zad\u0142u\u017cenia, w tym: ( 76) ( 18)    z tytu\u0142u leasingu ( 1) ( 9) Skutek odwracania dyskonta rezerw ( 60) ( 21) Op\u0142aty i prowizje bankowe od zaci\u0105gni\u0119tych kredyt\u00f3w i po\u017cyczek ( 26) ( 29) Nota 7.1 Koszty z tytu\u0142u instrument\u00f3w pochodnych - realizacja ( 183) ( 149) Nota 7.1 R\u00f3\u017cnice kursowe z wyceny i realizacji zobowi\u0105za\u0144 z tytu\u0142u zad\u0142u\u017cenia - ( 179) Pozosta\u0142e ( 25) ( 24) Koszty finansowe razem ( 370) ( 420) Przychody i (koszty) finansowe  159 ",
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  "fact-474": {
   "value": "Nota 4.2 Pozosta\u0142e przychody i (koszty) operacyjne od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Nota 7.1 Przychody z tytu\u0142u instrument\u00f3w pochodnych, z tego:  367  270      wycena   202  109      realizacja   165  161 Przychody z tytu\u0142u odsetek obliczone z zastosowaniem metody efektywnej stopy procentowej  56  54 Nota 7.1 R\u00f3\u017cnice kursowe z wyceny aktyw\u00f3w i zobowi\u0105za\u0144 finansowych innych ni\u017c zad\u0142u\u017cenie -  949 Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015bci \u015brodk\u00f3w trwa\u0142ych  w budowie i warto\u015bci niematerialnych nieoddanych do u\u017cytkowania  53 - Nota 4.4  Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015bci instrument\u00f3w finansowych -  5 Rozwi\u0105zanie rezerw   54  62 Zysk ze zbycia warto\u015bci niematerialnych  7  134 Nota 9.9  Zysk ze zbycia jednostek zale\u017cnych  1  180 Otrzymane dotacje pa\u0144stwowe   17  19 Przychody z obs\u0142ugi akredytyw, gwarancji  21  28 Otrzymane odszkodowania, kary, grzywny  47  66 Pomoc w ramach programu rz\u0105dowego pod nazw\u0105 \u201ePomoc dla sektor\u00f3w energoch\u0142onnych zwi\u0105zana z nag\u0142ymi wzrostami cen gazu ziemnego i energii elektrycznej w 2022 r. i 2023 r.\u201d  178 - Pozosta\u0142e  105  114 Pozosta\u0142e przychody operacyjne razem  906 1 881 Nota 7.1 Koszty z tytu\u0142u instrument\u00f3w pochodnych, z tego: ( 634) ( 490)      wycena ( 188) ( 116)      realizacja  ( 446) ( 374) Nota 4.4  Straty z tytu\u0142u utraty warto\u015bci instrument\u00f3w finansowych ( 4) ( 5) Straty z tytu\u0142u zmian warto\u015bci godziwej aktyw\u00f3w finansowych ( 104) ( 58) Cz\u0119\u015b\u0107 3 Nota 4.4 Straty z tytu\u0142u utraty warto\u015bci \u015brodk\u00f3w trwa\u0142ych w budowie oraz warto\u015bci niematerialnych nieoddanych do u\u017cytkowania (1 308) ( 64) Nota 7.1 R\u00f3\u017cnice kursowe z wyceny aktyw\u00f3w i zobowi\u0105za\u0144 finansowych innych ni\u017c zad\u0142u\u017cenie (1 414) - Utworzenie rezerw ( 36) ( 27) Przekazane wsparcie finansowe dla gmin ( 7) ( 100) Straty ze zbycia rzeczowych aktyw\u00f3w trwa\u0142ych ( 28) ( 26) Darowizny przekazane ( 66) ( 55) Pozosta\u0142e ( 122) ( 94) Pozosta\u0142e koszty operacyjne razem (3 723) ( 919) Pozosta\u0142e przychody i (koszty) operacyjne (2 817)  962 ",
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    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
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  "fact-364": {
   "value": " Nota 4.3 Przychody i (koszty) finansowe od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Nota 7.1 R\u00f3\u017cnice kursowe z wyceny i realizacji zobowi\u0105za\u0144 z tytu\u0142u zad\u0142u\u017cenia  356 - Nota 7.1 Przychody z tytu\u0142u instrument\u00f3w pochodnych - realizacja   173  130 Skutek rozliczenia transakcji zabezpieczaj\u0105cej ryzyko procentowe  w zwi\u0105zku z emisj\u0105 obligacji ze zmiennym oprocentowaniem -  18 Przychody finansowe razem  529  148 Nota 7.1 Odsetki od zad\u0142u\u017cenia, w tym: ( 76) ( 18)    z tytu\u0142u leasingu ( 1) ( 9) Skutek odwracania dyskonta rezerw ( 60) ( 21) Op\u0142aty i prowizje bankowe od zaci\u0105gni\u0119tych kredyt\u00f3w i po\u017cyczek ( 26) ( 29) Nota 7.1 Koszty z tytu\u0142u instrument\u00f3w pochodnych - realizacja ( 183) ( 149) Nota 7.1 R\u00f3\u017cnice kursowe z wyceny i realizacji zobowi\u0105za\u0144 z tytu\u0142u zad\u0142u\u017cenia - ( 179) Pozosta\u0142e ( 25) ( 24) Koszty finansowe razem ( 370) ( 420) Przychody i (koszty) finansowe  159 ",
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    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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  },
  "fact-467": {
   "value": "Nota 4.3 Przychody i (koszty) finansowe od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Nota 7.1 R\u00f3\u017cnice kursowe z wyceny i realizacji zobowi\u0105za\u0144 z tytu\u0142u zad\u0142u\u017cenia  356 - Nota 7.1 Przychody z tytu\u0142u instrument\u00f3w pochodnych - realizacja   173  130 Skutek rozliczenia transakcji zabezpieczaj\u0105cej ryzyko procentowe  w zwi\u0105zku z emisj\u0105 obligacji ze zmiennym oprocentowaniem -  18 Przychody finansowe razem  529  148 Nota 7.1 Odsetki od zad\u0142u\u017cenia, w tym: ( 76) ( 18)    z tytu\u0142u leasingu ( 1) ( 9) Skutek odwracania dyskonta rezerw ( 60) ( 21) Op\u0142aty i prowizje bankowe od zaci\u0105gni\u0119tych kredyt\u00f3w i po\u017cyczek ( 26) ( 29) Nota 7.1 Koszty z tytu\u0142u instrument\u00f3w pochodnych - realizacja ( 183) ( 149) Nota 7.1 R\u00f3\u017cnice kursowe z wyceny i realizacji zobowi\u0105za\u0144 z tytu\u0142u zad\u0142u\u017cenia - ( 179) Pozosta\u0142e ( 25) ( 24) Koszty finansowe razem ( 370) ( 420) Przychody i (koszty) finansowe  159 Nota 9.5 Aktywowane koszty finansowania zewn\u0119trznego W okresie od 1 stycznia 2023 r. do 31 grudnia 2023 r. Grupa uj\u0119\u0142a w aktywach rzeczowych i niematerialnych 251 mln PLN koszt\u00f3w finansowania zewn\u0119trznego. W okresie od 1 stycznia 2022 r. do 31 grudnia 2022 r. Grupa uj\u0119\u0142a w aktywach rzeczowych i niematerialnych 228 mln PLN koszt\u00f3w finansowania zewn\u0119trznego. Stopa kapitalizacji zastosowana przez Grup\u0119 do ustalenia koszt\u00f3w finansowania zewn\u0119trznego za 2023 r. wynios\u0142a 5,36%, za 2022 r. 4,45%. ",
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    "entity": "scheme:G30CO71KTT9JDYJESN22",
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  "fact-437": {
   "value": "Nota 4.3 Przychody i (koszty) finansowe od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Nota 7.1 R\u00f3\u017cnice kursowe z wyceny i realizacji zobowi\u0105za\u0144 z tytu\u0142u zad\u0142u\u017cenia  356 - Nota 7.1 Przychody z tytu\u0142u instrument\u00f3w pochodnych - realizacja   173  130 Skutek rozliczenia transakcji zabezpieczaj\u0105cej ryzyko procentowe  w zwi\u0105zku z emisj\u0105 obligacji ze zmiennym oprocentowaniem -  18 Przychody finansowe razem  529  148 Nota 7.1 Odsetki od zad\u0142u\u017cenia, w tym: ( 76) ( 18)    z tytu\u0142u leasingu ( 1) ( 9) Skutek odwracania dyskonta rezerw ( 60) ( 21) Op\u0142aty i prowizje bankowe od zaci\u0105gni\u0119tych kredyt\u00f3w i po\u017cyczek ( 26) ( 29) Nota 7.1 Koszty z tytu\u0142u instrument\u00f3w pochodnych - realizacja ( 183) ( 149) Nota 7.1 R\u00f3\u017cnice kursowe z wyceny i realizacji zobowi\u0105za\u0144 z tytu\u0142u zad\u0142u\u017cenia - ( 179) Pozosta\u0142e ( 25) ( 24) Koszty finansowe razem ( 370) ( 420) Przychody i (koszty) finansowe  159 ",
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    "entity": "scheme:G30CO71KTT9JDYJESN22",
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  "fact-421": {
   "value": "Nota 4.3 Przychody i (koszty) finansowe od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Nota 7.1 R\u00f3\u017cnice kursowe z wyceny i realizacji zobowi\u0105za\u0144 z tytu\u0142u zad\u0142u\u017cenia  356 - Nota 7.1 Przychody z tytu\u0142u instrument\u00f3w pochodnych - realizacja   173  130 Skutek rozliczenia transakcji zabezpieczaj\u0105cej ryzyko procentowe  w zwi\u0105zku z emisj\u0105 obligacji ze zmiennym oprocentowaniem -  18 Przychody finansowe razem  529  148 Nota 7.1 Odsetki od zad\u0142u\u017cenia, w tym: ( 76) ( 18)    z tytu\u0142u leasingu ( 1) ( 9) Skutek odwracania dyskonta rezerw ( 60) ( 21) Op\u0142aty i prowizje bankowe od zaci\u0105gni\u0119tych kredyt\u00f3w i po\u017cyczek ( 26) ( 29) Nota 7.1 Koszty z tytu\u0142u instrument\u00f3w pochodnych - realizacja ( 183) ( 149) Nota 7.1 R\u00f3\u017cnice kursowe z wyceny i realizacji zobowi\u0105za\u0144 z tytu\u0142u zad\u0142u\u017cenia - ( 179) Pozosta\u0142e ( 25) ( 24) Koszty finansowe razem ( 370) ( 420) Przychody i (koszty) finansowe  159 ",
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    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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  },
  "fact-407": {
   "value": "Nota 4.3 Przychody i (koszty) finansowe od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Nota 7.1 R\u00f3\u017cnice kursowe z wyceny i realizacji zobowi\u0105za\u0144 z tytu\u0142u zad\u0142u\u017cenia  356 - Nota 7.1 Przychody z tytu\u0142u instrument\u00f3w pochodnych - realizacja   173  130 Skutek rozliczenia transakcji zabezpieczaj\u0105cej ryzyko procentowe  w zwi\u0105zku z emisj\u0105 obligacji ze zmiennym oprocentowaniem -  18 Przychody finansowe razem  529  148 Nota 7.1 Odsetki od zad\u0142u\u017cenia, w tym: ( 76) ( 18)    z tytu\u0142u leasingu ( 1) ( 9) Skutek odwracania dyskonta rezerw ( 60) ( 21) Op\u0142aty i prowizje bankowe od zaci\u0105gni\u0119tych kredyt\u00f3w i po\u017cyczek ( 26) ( 29) Nota 7.1 Koszty z tytu\u0142u instrument\u00f3w pochodnych - realizacja ( 183) ( 149) Nota 7.1 R\u00f3\u017cnice kursowe z wyceny i realizacji zobowi\u0105za\u0144 z tytu\u0142u zad\u0142u\u017cenia - ( 179) Pozosta\u0142e ( 25) ( 24) Koszty finansowe razem ( 370) ( 420) Przychody i (koszty) finansowe  159 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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  "fact-365": {
   "value": "  Cz\u0119\u015b\u0107 5 - Opodatkowanie   Nota 5.1 Podatek dochodowy w skonsolidowanym sprawozdaniu z wyniku Zasady rachunkowo\u015bci Podatek dochodowy uj\u0119ty w wyniku finansowym obejmuje podatek bie\u017c\u0105cy oraz podatek odroczony. Podatek bie\u017c\u0105cy wyliczany jest zgodnie z aktualnym prawem podatkowym.   Maj\u0105c  na  uwadze  optymalizacj\u0119  podatkow\u0105  w  Grupie  Kapita\u0142owej  KGHM  Polska  Mied\u017a  S.A.  utworzono  Podatkow\u0105  Grup\u0119 Kapita\u0142ow\u0105 \u201ePGK  KGHM  I\u201d, funkcjonuj\u0105c\u0105  w  latach  2016-2018.  Realne  korzy\u015bci  odnotowane w okresie  funkcjonowania PGK KGHM, w tym  mo\u017cliwo\u015b\u0107 bie\u017c\u0105cego  wykorzystywania strat generowanych przez  cz\u0119\u015b\u0107 sp\u00f3\u0142ek wchodz\u0105cych w  sk\u0142ad PGK do rozliczania ich z dochodami pozosta\u0142ych sp\u00f3\u0142ek oraz pozytywny wynik analizy sp\u00f3\u0142ek z Grupy pod k\u0105tem spe\u0142nienia przes\u0142anek wskazanych  w ustawie  o podatku  dochodowym  od  os\u00f3b  prawnych  stanowi\u0142y  podstaw\u0119  do   utworzenia  nowej  podatkowej grupy  kapita\u0142owej  \u2013  PGK  KGHM  II.  Funkcjonowa\u0142a  ona  w  latach  2019-2021,  a  w  pa\u017adzierniku  2021  r.  podpisano  umow\u0119 przed\u0142u\u017caj\u0105c\u0105 okres jej funkcjonowania na kolejne 3 lata podatkowe tj. od 2022 r. do 2024 r. W sk\u0142ad PGK KGHM II wchodz\u0105:  1)      KGHM Polska Mied\u017a S.A. 2)      Energetyka sp. z o.o. 3)      Zag\u0142\u0119bie Lubin S.A. 4)      Miedziowe Centrum Zdrowia S.A. 5)      KGHM CUPRUM sp. z o.o. \u2013 Centrum Badawczo-Rozwojowe 6)      INOVA Centrum Innowacji Technicznych sp. z o.o. 7)      PeBeKa S.A. 8)      KGHM ZANAM S.A. 9)      POL-MIED\u0179 TRANS Sp. z o.o.      10)   Mercus Logistyka sp. z o.o. 11)   KGHM Metraco S.A. 12)   Sp\u00f3\u0142ki celowe: Future 1 Sp. z o.o., Future 3 Sp. z o.o., Future 4 Sp. z o.o., Future 5 Sp. z o.o.  13)   KGHM Centrum Analityki Sp. z o.o. 14)   Centrum Bada\u0144 Jako\u015bci Sp. z o.o. 15)   BIPROMET S.A.  Podatek dochodowy od 01.01.2023  do 31.12.2023 od 01.01.2022  do 31.12.2022 Podatek bie\u017c\u0105cy  682 1 369 Nota 5.1.1 Podatek odroczony  ( 569)  315 Korekty podatku bie\u017c\u0105cego za poprzednie okresy ( 37)  31 Podatek od dochod\u00f3w zagranicznych sp\u00f3\u0142ek kontrolowanych  15 - Podatek dochodowy  91 1 715      Jednostki  Grupy  Kapita\u0142owej  zap\u0142aci\u0142y  w  2023  r.  do  w\u0142a\u015bciwych  urz\u0119d\u00f3w  skarbowych  podatek  dochodowy  w  wysoko\u015bci 1 646 mln PLN (w 2022 r. 1 696 mln PLN).    W  tabeli  poni\u017cej  zaprezentowano  identyfikacj\u0119  r\u00f3\u017cnic  pomi\u0119dzy  podatkiem  dochodowym  od  zysku  przed  opodatkowaniem Grupy a podatkiem dochodowym, jaki mo\u017cna uzyska\u0107 stosuj\u0105c stawk\u0119 wynikaj\u0105c\u0105 z miejsca rozliczania podatku przez Jednostk\u0119 Dominuj\u0105c\u0105:  Uzgodnienie efektywnej stawki podatkowej od 01.01.2023  do 31.12.2023 od 01.01.2022  do 31.12.2022 (Strata)/zysk przed opodatkowaniem (brutto) (3 600) 6 489 Podatek wyliczony wg stawki Jednostki Dominuj\u0105cej (2023: 19 %, 2022: 19%) ( 684) 1 233 Skutek stosowania innych stawek podatkowych za granic\u0105 ( 88) ( 26) Efekty podatkowe przychod\u00f3w ksi\u0119gowych, kt\u00f3re nie podlegaj\u0105 opodatkowaniu ( 9) ( 6) Efekty podatkowe koszt\u00f3w ksi\u0119gowych, kt\u00f3re nie stanowi\u0105 koszt\u00f3w uzyskania przychod\u00f3w, w tym:  723  713        od podatku od wydobycia niekt\u00f3rych kopalin  664  600 Nierozpoznane aktywa z tytu\u0142u odroczonego podatku dochodowego od ujemnych r\u00f3\u017cnic przej\u015bciowych  76  2 Wykorzystanie w okresie uprzednio nierozpoznanych strat podatkowych ( 45) ( 287) Korekty podatku bie\u017c\u0105cego za poprzednie okresy ( 37)  31 Straty i ulgi w okresie, od kt\u00f3rych nie rozpoznano aktyw\u00f3w z tytu\u0142u podatku odroczonego  53  160 Podatek odroczony od wyeliminowanych odsetek od po\u017cyczek wewn\u0105trz  Grupy Kapita\u0142owej ( 72) ( 81) Podatek od dochod\u00f3w zagranicznych sp\u00f3\u0142ek kontrolowanych  15 - Pozosta\u0142e  159 ( 24) Podatek dochodowy w wyniku finansowym  91 1 715   W Polsce organy skarbowe posiadaj\u0105 prawo kontroli deklaracji podatkowych przez okres pi\u0119ciu lat, jednak sp\u00f3\u0142ki mog\u0105 w tym okresie dokonywa\u0107 kompensat nale\u017cno\u015bci podatkowych z zobowi\u0105zaniami podatkowymi stanowi\u0105cymi doch\u00f3d Skarbu Pa\u0144stwa (w tym z tytu\u0142u bie\u017c\u0105cego podatku dochodowego). W Kanadzie deklaracje podatkowe mog\u0105 zosta\u0107 poddane weryfikacji przez okres trzech lat bez prawa kompensaty nale\u017cno\u015bci z zobowi\u0105zaniami z tytu\u0142u bie\u017c\u0105cego podatku dochodowego. Nota 5.1.1 Odroczony podatek dochodowy Zasady rachunkowo\u015bci Wa\u017cne oszacowania, za\u0142o\u017cenia i os\u0105dy Odroczony  podatek  dochodowy  ustala  si\u0119  przy  zastosowaniu  stawek i  przepis\u00f3w  podatkowych,  kt\u00f3re  wed\u0142ug  przewidywa\u0144  b\u0119d\u0105 obowi\u0105zywa\u0107  wtedy,  gdy  sk\u0142adnik  aktyw\u00f3w  zostanie  zrealizowany  a  zobowi\u0105zanie  rozliczone,  przyjmuj\u0105c  za  podstaw\u0119  stawki  i  przepisy podatkowe,  kt\u00f3re  obowi\u0105zywa\u0142y  prawnie  lub  faktycznie  na  koniec okresu sprawozdawczego. Zobowi\u0105zania  i  aktywa  z  tytu\u0142u  odroczonego  podatku  dochodowego tworzone  s\u0105  od  r\u00f3\u017cnic  przej\u015bciowych  pomi\u0119dzy  warto\u015bci\u0105  podatkow\u0105 aktyw\u00f3w  i  zobowi\u0105za\u0144,  a  ich  warto\u015bci\u0105  bilansow\u0105  w  sprawozdaniu finansowym,  z  wyj\u0105tkiem  r\u00f3\u017cnic  przej\u015bciowych  wynikaj\u0105cych  z  pocz\u0105tkowego  uj\u0119cia  aktywa  lub  zobowi\u0105zania  w  transakcji niestanowi\u0105cej  po\u0142\u0105czenia  przedsi\u0119wzi\u0119\u0107,  kt\u00f3ra  w  momencie  jej przeprowadzenia, nie wp\u0142ywa na wynik finansowy brutto ani na zysk do opodatkowania  (strat\u0119  podatkow\u0105)  oraz  na  dzie\u0144  transakcji  nie powoduje  powstania  r\u00f3wnych  kwot  dodatnich  i  ujemnych  r\u00f3\u017cnic przej\u015bciowych. Aktywa z tytu\u0142u odroczonego podatku dochodowego ujmuje si\u0119, je\u017celi jest  prawdopodobne,  \u017ce  w  przysz\u0142o\u015bci  osi\u0105gni\u0119ty  zostanie  doch\u00f3d do opodatkowania,  kt\u00f3ry  umo\u017cliwi  potr\u0105cenie  r\u00f3\u017cnic  przej\u015bciowych lub wykorzystanie strat podatkowych. Kompensaty  aktyw\u00f3w  i  zobowi\u0105za\u0144  z  tytu\u0142u  podatku  odroczonego dokonuje si\u0119, gdy sp\u00f3\u0142ka posiada mo\u017cliwy do wyegzekwowania tytu\u0142 do przeprowadzenia  kompensaty  nale\u017cno\u015bci  i  zobowi\u0105za\u0144  z  tytu\u0142u bie\u017c\u0105cego  podatku  dochodowego  oraz,  gdy  aktywa  i  zobowi\u0105zania  z  tytu\u0142u  podatku  odroczonego  dotycz\u0105  podatku  dochodowego na\u0142o\u017conego przez t\u0119 sam\u0105 w\u0142adz\u0119 podatkow\u0105. Ocena  prawdopodobie\u0144stwa  realizacji  aktyw\u00f3w  z  tytu\u0142u  odroczonego  podatku  dochodowego z  przysz\u0142ymi  zyskami  podatkowymi  opiera  si\u0119  na bud\u017cetach sp\u00f3\u0142ek Grupy Kapita\u0142owej. Sp\u00f3\u0142ki Grupy Kapita\u0142owej uj\u0119\u0142y w ksi\u0119gach rachunkowych aktywa z  tytu\u0142u  odroczonego  podatku  dochodowego  do wysoko\u015bci,  do  kt\u00f3rej  jest  prawdopodobne, i\u017c osi\u0105gn\u0105 zysk do opodatkowania, kt\u00f3ry pozwoli na potr\u0105cenie ujemnych r\u00f3\u017cnic przej\u015bciowych. Sp\u00f3\u0142ki  Grupy  Kapita\u0142owej,  kt\u00f3re  historycznie generowa\u0142y  straty  i  kt\u00f3rych  projekcje  finansowe nie przewiduj\u0105 osi\u0105gni\u0119cia zysku do opodatkowania umo\u017cliwiaj\u0105cego  potr\u0105cenie  ujemnych  r\u00f3\u017cnic przej\u015bciowych, nie rozpoznaj\u0105  w  swoich  ksi\u0119gach rachunkowych  aktyw\u00f3w  z tytu\u0142u  odroczonego podatku dochodowego. od 01.01.2023  do 31.12.2023 od 01.01.2022  do 31.12.2022 Odroczony podatek dochodowy netto na pocz\u0105tek okresu, z tego: (1 014) ( 458) Aktywa z tytu\u0142u odroczonego podatku dochodowego   137  185 Zobowi\u0105zania z tytu\u0142u odroczonego podatku dochodowego  (1 151) ( 643) Odroczony podatek dochodowy w okresie:  466 ( 533) Uj\u0119ty w wyniku finansowym  569 ( 315) Uj\u0119ty w pozosta\u0142ych ca\u0142kowitych dochodach ( 103) ( 218) R\u00f3\u017cnice kursowe z przeliczenia sald odroczonego podatku dochodowego sprawozda\u0144 jednostek o walucie funkcjonalnej innej ni\u017c PLN  39 ( 23) Odroczony podatek dochodowy netto na koniec okresu, z tego: ( 509) (1 014) Aktywa z tytu\u0142u odroczonego podatku dochodowego  137  137 Zobowi\u0105zania z tytu\u0142u odroczonego podatku dochodowego ( 646) (1 151)  Terminy realizacji aktyw\u00f3w i zobowi\u0105za\u0144 z tytu\u0142u odroczonego podatku dochodowego kszta\u0142towa\u0142y si\u0119 nast\u0119puj\u0105co:  Aktywa z tytu\u0142u odroczonego podatku dochodowego Zobowi\u0105zania z tytu\u0142u odroczonego podatku dochodowego Stan na 31.12.2023 Stan na 31.12.2022 Stan na 31.12.2023 Stan na 31.12.2022 O okresie realizacji d\u0142u\u017cszym ni\u017c 12 miesi\u0119cy od zako\u0144czenia okresu sprawozdawczego  42  31 ( 615) (1 238) O okresie realizacji do 12 miesi\u0119cy  od zako\u0144czenia okresu sprawozdawczego  95  106 ( 31)  87 Razem  137  137 ( 646) (1 151)   Daty  wyga\u015bni\u0119cia  niewykorzystanych  strat  i  ulg  podatkowych,  od  kt\u00f3rych  nie  uj\u0119to  aktywa  z  tytu\u0142u  podatku  odroczonego  w poszczeg\u00f3lnych krajach zosta\u0142y ujawnione w poni\u017cszej tabeli: Stan na 31.12.2023 Stan na 31.12.2022 Niewyko- rzystane straty podatkowe Data wyga\u015b- ni\u0119cia Niewyko- rzystane ulgi podatkowe Data wyga\u015b- ni\u0119cia Niewyko- rzystane straty podatkowe Data wyga\u015b- ni\u0119cia Niewyko- rzystane ulgi podatkowe Data wyga\u015b- ni\u0119cia Luksemburg - - - -  158 nieokre\u015blony - -  325 2037 - -  520 2036-2037 - - Chile  97 nieokre\u015blony - -  91 nieokre\u015blony - - Kanada 1 663 2043  53 2039 1 602 2026-2042  60 2030-2039 Pozosta\u0142e  5 2024-2028 - -  16 2025 - - Razem 2 090  53 2 387  60    Na  dzie\u0144  31  grudnia  2023  r.  Grupa  nie  uj\u0119\u0142a  aktywa  z  tytu\u0142u  odroczonego  podatku  dochodowego  od  ujemnych  r\u00f3\u017cnic przej\u015bciowych w kwocie 556 mln PLN  (660  mln PLN  na dzie\u0144 31  grudnia 2022  r.), poniewa\u017c jest ma\u0142o  prawdopodobne, \u017ce odwr\u00f3c\u0105 si\u0119 one w daj\u0105cej si\u0119 przewidzie\u0107 przysz\u0142o\u015bci oraz zostanie osi\u0105gni\u0119ty doch\u00f3d do opodatkowania, od kt\u00f3rego b\u0119dzie mo\u017cna je odpisa\u0107.  Na  dzie\u0144  31  grudnia  2023  r.  na  poziomie  skonsolidowanego  sprawozdania  finansowego  nie  uj\u0119to  zobowi\u0105zania  z  tytu\u0142u odroczonego podatku dochodowego od dodatnich r\u00f3\u017cnic przej\u015bciowych w kwocie 1 273  mln PLN (1 076 mln PLN  na dzie\u0144 31 grudnia 2022  r.)  zwi\u0105zanych  z  inwestycjami  w  jednostki  zale\u017cne  i  udzia\u0142ami  we  wsp\u00f3lnych  przedsi\u0119wzi\u0119ciach,  poniewa\u017c spe\u0142nione zosta\u0142y warunki zdefiniowane w MSR 12.39., tj. Jednostka Dominuj\u0105ca jest w stanie kontrolowa\u0107 terminy odwracania si\u0119 tych r\u00f3\u017cnic oraz jest prawdopodobne, \u017ce nie odwr\u00f3c\u0105 si\u0119 one w daj\u0105cej si\u0119 przewidzie\u0107 przysz\u0142o\u015bci.   W tabelach poni\u017cej zaprezentowano aktywa i zobowi\u0105zania z tytu\u0142u odroczonego podatku dochodowego przed dokonaniem ich kompensaty na poziomie poszczeg\u00f3lnych sp\u00f3\u0142ek wchodz\u0105cych w sk\u0142ad Grupy Kapita\u0142owej.   Aktywa z tytu\u0142u odroczonego podatku dochodowego (aktywa z tyt.  odroczonego podatku dochodowego przed dokonaniem kompensaty z zobowi\u0105zaniami z tyt. odroczonego podatku dochodowego na poziomie poszczeg\u00f3lnych sp\u00f3\u0142ek wchodz\u0105cych w sk\u0142ad Grupy Kapita\u0142owej)  Stan na 31.12.2021 Uznanie/(Obci\u0105\u017cenie) Stan na 31.12.2022 Uznanie/(Obci\u0105\u017cenie) Stan na 31.12.2023  wynik finansowy   pozosta\u0142e ca\u0142kowite dochody  r\u00f3\u017cnice kursowe  z przeliczenia sprawozda\u0144  jednostek  o walucie funkcjonalnej innej ni\u017c PLN zmiany z tytu\u0142u utraty kontroli nad jednostkami zale\u017cnymi  wynik finansowy   pozosta\u0142e ca\u0142kowite dochody  r\u00f3\u017cnice kursowe  z przeliczenia sprawozda\u0144  jednostek  o walucie funkcjonalnej innej ni\u017c PLN Rezerwa na likwidacj\u0119 kopal\u0144 i innych obiekt\u00f3w technologicznych  191  1 -  2 -  194  17 - ( 2)  209 Wycena transakcji terminowych innych ni\u017c instrumenty zabezpieczaj\u0105ce  71 ( 27) - - -  44  1 - -  45 R\u00f3\u017cnica pomi\u0119dzy ksi\u0119gowymi  i podatkowymi stawkami amortyzacyjnymi rzeczowych aktyw\u00f3w trwa\u0142ych  88  7 - - -  95  141 - -  236 Zobowi\u0105zania na przysz\u0142e \u015bwiadczenia pracownicze  465 -  80 - -  545  33  59 -  637 Instrumenty kapita\u0142owe wyceniane  w warto\u015bci godziwej  104 -  19 - -  123  1 ( 56) -  68 Zobowi\u0105zania z tytu\u0142u leasingu  75  19 - - -  94  6 -  100 Odsetki naliczone niezap\u0142acone od kredyt\u00f3w  i po\u017cyczek  235  45 -  17 -  297  44 - ( 32)  309 Odpisy /odwr\u00f3cenia odpis\u00f3w aktualizuj\u0105ce warto\u015b\u0107 aktyw\u00f3w  58 ( 17) - - ( 1)  40  167 - -  207 Kr\u00f3tkookresowe rezerwy z tytu\u0142u wynagrodze\u0144  113  12 - - -  125 ( 30) - -  95 Aktualizacja wyceny instrument\u00f3w zabezpieczaj\u0105cych  305 - ( 292) - -  13 - ( 3) -  10 Zobowi\u0105zanie z tyt. op\u0142aty sta\u0142ej z ust. u\u017cytkowania g\u00f3rniczego  35 - - - -  35  3 - -  38 \u015awiadczenia na rzecz pracownik\u00f3w (urlopy)  13 - - - -  13  5 - -  18 Niewyp\u0142acone wynagrodzenia z narzutami  24  3 - - -  27 ( 25) - -  2 Pozosta\u0142e tytu\u0142y  214 ( 11) - - ( 4)  199  9 - ( 3)  205 Razem 1 991  32 ( 193)  19 ( 5) 1 844 372 - ( 37) 2 179  Zobowi\u0105zania  z  tytu\u0142u  odroczonego  podatku  dochodowego  (zobowi\u0105zania  z  tyt.  odroczonego  podatku  dochodowego  przed  dokonaniem  kompensaty  z  aktywami  z  tyt.  odroczonego podatku dochodowego na poziomie poszczeg\u00f3lnych sp\u00f3\u0142ek wchodz\u0105cych w sk\u0142ad Grupy Kapita\u0142owej)  Stan na 31.12.2021 (Uznanie) / Obci\u0105\u017cenie Stan na 31.12.2022 (Uznanie) / Obci\u0105\u017cenie Stan na 31.12.2023  wynik finansowy   pozosta\u0142e ca\u0142kowite dochody r\u00f3\u017cnice kursowe  z przeliczenia sprawozda\u0144  jednostek  o walucie funkcjonalnej innej ni\u017c PLN zmiany z tytu\u0142u utraty kontroli nad jednostkami zale\u017cnymi  wynik finansowy   pozosta\u0142e ca\u0142kowite dochody r\u00f3\u017cnice kursowe  z przeliczenia sprawozda\u0144  jednostek  o walucie funkcjonalnej innej ni\u017c PLN Wycena transakcji terminowych innych ni\u017c instrumenty zabezpieczaj\u0105ce  50 ( 9) - - -  41  6 - -  47 R\u00f3\u017cnica pomi\u0119dzy ksi\u0119gowymi  i podatkowymi stawkami amortyzacyjnymi, w tym: 1 659  159 -  26 ( 4) 1 840 ( 418) - ( 36) 1 386     dotycz\u0105ca amortyzacji prawa do u\u017cytkowania   71  18 - - -  89 ( 13) - -  76 Odsetki naliczone niezap\u0142acone od po\u017cyczek  504  119 -  20 -  643  158 - ( 42)  759 Aktualizacja wyceny instrument\u00f3w zabezpieczaj\u0105cych - -  25 - -  25 -  103 -  128 Instrumenty kapita\u0142owe wyceniane  w warto\u015bci godziwej  91 ( 7) - - -  84  29 - -  113 Pozosta\u0142e tytu\u0142y  145  85 - ( 4) ( 1)  225  28 -  2  255 Razem 2 449  347  25  42 ( 5) 2 858 ( 197)  103 ( 76) 2 688 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Podatek dochod<span class=\"_ _4\"></span>owy uj\u0119ty w <span class=\"_ _4\"></span>wyniku finanso<span class=\"_ _4\"></span>wym obejmuj<span class=\"_ _4\"></span>e podat<span class=\"_ _4\"></span>ek bie\u017c\u0105cy oraz<span class=\"_ _4\"></span> podatek <span class=\"_ _4\"></span>odroczony.<span class=\"ff2\"> </span>Podatek bie\u017c\u0105c<span class=\"_ _4\"></span>y wyliczany <span class=\"_ _4\"></span>jest zgodni<span class=\"_ _4\"></span>e z aktualnym <span class=\"_ _4\"></span>prawem p<span class=\"_ _4\"></span>odatkowym. <span class=\"ff2\"> </span>Maj\u0105c <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>uwadze <span class=\"_ _2\"> </span>optymalizacj\u0119<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>podatkow\u0105 <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>Grupie <span class=\"_ _2\"> </span>Kapita\u0142owej <span class=\"_ _1\"> </span>KGHM <span class=\"_ _2\"> </span>Polska <span class=\"_ _2\"> </span>Mied\u017a <span class=\"_ _2\"> </span>S.A. <span class=\"_ _2\"> </span>utworzono <span class=\"_ _2\"> </span>Podatkow\u0105 <span class=\"_ _1\"> </span>Grup\u0119 Kapita\u0142ow\u0105 <span class=\"_ _0\"></span>\u201ePGK <span class=\"_ _0\"> </span>KGHM <span class=\"_ _1\"> </span>I\u201d, <span class=\"_ _0\"></span>funkcjonuj\u0105c\u0105<span class=\"ff2\"> <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>latach <span class=\"_ _0\"> </span>2016-<span class=\"lse\">2018<span class=\"lsd\">. <span class=\"_ _1\"> </span></span></span></span>Realne <span class=\"_ _0\"> </span>korzy\u015bci <span class=\"_ _1\"> </span>odnotowane <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>okresie <span class=\"_ _1\"> </span>funkcjonowania <span class=\"_ _f\"></span>PGK KGHM, <span class=\"_ _0\"></span>w <span class=\"ff3\">tym <span class=\"_ _1\"> </span>mo\u017cliw<span class=\"_ _4\"></span>o\u015b\u0107 <span class=\"_ _0\"></span>bie\u017c\u0105cego<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>wykorzys<span class=\"_ _4\"></span>tywania <span class=\"_ _0\"></span>strat <span class=\"_ _0\"></span>generowanych <span class=\"_ _f\"></span>przez <span class=\"_ _1\"> </span>cz\u0119\u015b\u0107 <span class=\"_ _0\"></span>sp\u00f3\u0142ek <span class=\"_ _0\"></span>wchodz\u0105cych <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>sk\u0142ad <span class=\"_ _0\"></span>PGK <span class=\"_ _0\"></span>do </span>rozliczania ich z dochodami<span class=\"_ _4\"></span> pozosta\u0142ych sp\u00f3<span class=\"_ _4\"></span>\u0142ek oraz pozytywny w<span class=\"_ _4\"></span>ynik analizy sp\u00f3<span class=\"_ _4\"></span>\u0142ek z Grupy pod k\u0105tem spe\u0142nienia przes\u0142anek<span class=\"_ _4\"></span> wskazanych <span class=\"_ _1\"> </span>w ustawie <span class=\"_ _1\"> </span>o <span class=\"ff3\">podatku <span class=\"_ _1\"> </span>dochodowym <span class=\"_ _1\"> </span>od <span class=\"_ _2\"> </span>os\u00f3b <span class=\"_ _1\"> </span>p<span class=\"_ _3\"></span>rawn<span class=\"_ _4\"></span>ych <span class=\"_ _1\"> </span>stanowi\u0142y <span class=\"_ _2\"> </span>podstaw\u0119 <span class=\"_ _1\"> </span>do <span class=\"_ _2\"> </span><span class=\"ff2\"> utworzenia <span class=\"_ _1\"> </span>nowej <span class=\"_ _1\"> </span>podatkowej<span class=\"_ _4\"></span> </span></span>grupy <span class=\"_ _2\"> </span>kapita\u0142owej <span class=\"_ _2\"> </span>\u2013<span class=\"ff2\">  PGK <span class=\"_ _2\"> </span>KGHM <span class=\"_ _2\"> </span>II.  </span>Funkcj<span class=\"_ _4\"></span>onowa\u0142a <span class=\"_ _2\"> </span>ona <span class=\"_ _2\"> </span>w  latach <span class=\"_ _1\"> </span>2019<span class=\"ff2\">-</span>2021, <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>w  pa<span class=\"_ _4\"></span>\u017adzierniku <span class=\"_ _2\"> </span>2021 <span class=\"_ _2\"> </span>r. <span class=\"_ _12\"> </span>podpisano <span class=\"_ _12\"> </span>umow\u0119 przed\u0142u\u017caj\u0105c\u0105 <span class=\"_ _4\"></span>okres jej funkcj<span class=\"_ _4\"></span>onowania na<span class=\"_ _4\"></span> kolejne 3<span class=\"_ _4\"></span> lata podatkowe <span class=\"ff2\">tj. od <span class=\"_ _4\"></span>2022 r. <span class=\"_ _4\"></span>do 2024 r. </span>W sk\u0142ad PGK KGH<span class=\"_ _4\"></span>M II wchodz\u0105: <span class=\"_ _4\"></span><span class=\"ff2\"> </span>1)<span class=\"ls0\">      <span class=\"ff3\">KGHM Polska M<span class=\"_ _4\"></span>ied\u017a S.A.<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></span>2)<span class=\"ls0\">      Energetyka <span class=\"_ _4\"></span>sp. z o.o. </span>3)<span class=\"ls0\">      <span class=\"ff3\">Zag\u0142\u0119bie Lubin <span class=\"_ _4\"></span>S.A.<span class=\"ff2\"> </span></span></span>4)<span class=\"ls0\">      Miedziowe C<span class=\"_ _4\"></span>entrum Zdrowi<span class=\"_ _4\"></span>a S.A. </span>5)<span class=\"ls0\">      KGHM CUPR<span class=\"_ _4\"></span>UM sp. z o.<span class=\"_ _4\"></span>o. <span class=\"ff3\">\u2013</span> Centrum Ba<span class=\"_ _4\"></span>dawczo-Rozwoj<span class=\"_ _4\"></span>owe </span>6)<span class=\"ls0\">      INOVA Centrum <span class=\"_ _4\"></span>Innowacji T<span class=\"_ _4\"></span>echnicznych <span class=\"_ _4\"></span>sp. z o.o. </span>7)<span class=\"ls0\">      PeBeKa S.A. </span>8)<span class=\"ls0\">      KGHM ZANAM S<span class=\"_ _4\"></span>.A. </span>9)<span class=\"ls42\">    <span class=\"ls46\">  <span class=\"ls0\">POL-<span class=\"ff3\">MIED\u0179 TRA<span class=\"_ _4\"></span>NS Sp. z <span class=\"_ _4\"></span>o.o.<span class=\"ff2 ls42\">    <span class=\"ls0\">  </span></span></span></span></span></span>10)<span class=\"ls42\">  <span class=\"ls0\"> Mercus Logistyka sp. z <span class=\"_ _4\"></span>o.o. </span></span>11)<span class=\"ls42\">  <span class=\"ls0\"> KGHM Metraco S.A.<span class=\"_ _4\"></span> </span></span>12)<span class=\"ls42\">  <span class=\"ls0\"> <span class=\"ff3\">Sp\u00f3\u0142ki celowe: Futur<span class=\"_ _4\"></span>e 1 Sp. z o.o., Fu<span class=\"_ _4\"></span>ture 3 Sp. z <span class=\"_ _4\"></span>o.o., Futur<span class=\"_ _4\"></span>e 4 <span class=\"ff2\">Sp. z o.o., Future 5 Sp. z <span class=\"_ _4\"></span>o.o.  </span></span></span></span>13)<span class=\"ls42\">  <span class=\"ls0\"> KGHM Centrum Analityk<span class=\"_ _4\"></span>i Sp. <span class=\"_ _4\"></span>z o.o. </span></span>14)<span class=\"ls42\">  <span class=\"ls0\"> <span class=\"ff3\">Centrum Bada\u0144 <span class=\"_ _4\"></span>Jako\u015bci Sp. z <span class=\"_ _4\"></span>o.o.<span class=\"ff2\"> </span></span></span></span>15)<span class=\"ls42\">  <span class=\"ls0\"> BIPROMET S.A. </span></span>Zasady <span class=\"ff4\">rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Odroczony <span class=\"_ _2\"> </span>podatek <span class=\"_ _1\"> </span>dochodowy <span class=\"_ _2\"> </span>ustala <span class=\"_ _2\"> </span>si\u0119 <span class=\"_ _2\"> </span>przy <span class=\"_ _2\"> </span>zastosowaniu <span class=\"_ _2\"> </span>stawek<span class=\"ff2\"> </span>i <span class=\"_ _23\"> </span>przepis\u00f3w <span class=\"_ _23\"> </span>podatkowych, <span class=\"_ _1e\"> </span>kt\u00f3re <span class=\"_ _23\"> </span>wed\u0142ug <span class=\"_ _23\"> </span>przewidywa\u0144<span class=\"_ _4\"></span> <span class=\"_ _23\"> </span>b\u0119d\u0105 obowi\u0105zywa\u0107 <span class=\"_ _c\"> </span>wtedy, <span class=\"_ _d\"> </span>gdy <span class=\"_ _d\"> </span>sk\u0142adnik <span class=\"_ _c\"> </span>aktyw\u00f3w <span class=\"_ _c\"> </span>zost<span class=\"_ _3\"></span>ani<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>zrealizowany <span class=\"ff2\"> </span>a <span class=\"_ _2\"> </span><span class=\"ff3 ls0\">zobowi\u0105zanie <span class=\"_ _2\"> </span>rozliczone, <span class=\"_ _1\"> </span>przyjmuj\u0105c <span class=\"_ _2\"> </span>za <span class=\"_ _2\"> </span>podstaw\u0119 <span class=\"_ _2\"> </span>stawki <span class=\"_ _1\"> </span>i  pr<span class=\"_ _6\"></span>zepisy </span>podatkowe, <span class=\"_ _15\"> </span>kt\u00f3re <span class=\"_ _14\"> </span>obowi\u0105zywa\u0142y <span class=\"_ _15\"> </span>prawnie <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>faktycznie <span class=\"_ _14\"> </span>na <span class=\"_ _14\"> </span>koniec okresu sprawozda<span class=\"_ _4\"></span>wczego. Zobowi\u0105zania <span class=\"_ _2\"> </span>i  aktywa  z <span class=\"_ _12\"> </span>tytu\u0142u <span class=\"_ _12\"> </span>odroczonego <span class=\"_ _12\"> </span>podatku  d<span class=\"_ _4\"></span>ochodowe<span class=\"_ _4\"></span>go tworzone <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>od <span class=\"_ _1\"> </span>r\u00f3\u017cnic <span class=\"_ _2\"> </span>przej\u015bciowy<span class=\"_ _4\"></span>ch <span class=\"_ _2\"> </span>pomi\u0119dzy <span class=\"_ _1\"> </span>warto\u015bci\u0105 <span class=\"_ _1\"> </span>podatkow\u0105 aktyw\u00f3w<span class=\"ff2\"> <span class=\"_ _10\"> </span></span>i <span class=\"_ _11\"> </span>zobowi\u0105za\u0144, <span class=\"_ _10\"> </span>a <span class=\"_ _11\"> </span>ich <span class=\"_ _11\"> </span>warto\u015bci\u0105 <span class=\"_ _10\"> </span>bilansow\u0105 <span class=\"_ _11\"> </span>w <span class=\"_ _10\"> </span>sprawozdaniu finansowym, <span class=\"_ _1c\"> </span>z <span class=\"_ _2d\"> </span>wyj\u0105tkiem <span class=\"_ _1c\"> </span>r\u00f3\u017cnic <span class=\"_ _2d\"> </span>przej\u015bciowych <span class=\"_ _1c\"> </span>wynikaj\u0105cych <span class=\"ff2\"> </span>z <span class=\"_ _22\"> </span>pocz\u0105tkowego <span class=\"_ _22\"> </span>uj\u0119cia <span class=\"_ _2f\"> </span>aktywa <span class=\"_ _22\"> </span><span class=\"ff2\">lub <span class=\"_ _2f\"> </span></span>zobowi\u0105zania <span class=\"_ _22\"> </span>w <span class=\"_ _2f\"> </span>transakcji niestano<span class=\"ff3\">wi\u0105cej <span class=\"_ _1f\"> </span>po\u0142\u0105czenia <span class=\"_ _1f\"> </span>przedsi\u0119wz<span class=\"_ _4\"></span>i\u0119\u0107, <span class=\"_ _1f\"> </span>kt\u00f3ra <span class=\"_ _1f\"> </span>w <span class=\"_ _1f\"> </span>m<span class=\"_ _3\"></span><span class=\"ff2\">omencie <span class=\"_ _1f\"> </span>jej </span></span>przeprowadz<span class=\"_ _4\"></span>enia, nie wp\u0142ywa na wynik finansowy brutto ani na zysk do opodatkowania <span class=\"_ _13\"> </span>(strat\u0119 <span class=\"_ _17\"> </span>podatkow\u0105) <span class=\"_ _17\"> </span>oraz <span class=\"_ _13\"> </span>na <span class=\"_ _17\"> </span>dzie\u0144 <span class=\"_ _17\"> </span>transakcji <span class=\"_ _17\"> </span>nie powoduje <span class=\"_ _c\"> </span>powstania <span class=\"_ _d\"> </span>r\u00f3wnych<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>kwot <span class=\"_ _d\"> </span>dodatnich <span class=\"_ _c\"> </span>i <span class=\"_ _d\"> </span>ujemnych <span class=\"_ _c\"> </span>r\u00f3\u017cnic przej\u015bciowych.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Aktywa <span class=\"_ _0\"></span>z <span class=\"ff3\">tytu\u0142u <span class=\"_ _0\"></span>odroczoneg<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>podatku <span class=\"_ _0\"></span>dochodowego <span class=\"_ _0\"></span>ujmuje <span class=\"_ _0\"></span>si\u0119, <span class=\"_ _0\"></span>je\u017celi </span>jest <span class=\"_ _15\"> </span>prawdopodobne, <span class=\"_ _15\"> </span>\u017ce <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>przysz\u0142o\u015bci <span class=\"_ _15\"> </span>osi\u0105gni\u0119ty <span class=\"_ _15\"> </span>zostanie <span class=\"_ _15\"> </span>doch\u00f3d<span class=\"_ _4\"></span> do<span class=\"ls0\"> <span class=\"ff3\">opodatkowa<span class=\"_ _4\"></span>nia, <span class=\"_ _14\"> </span>kt\u00f3ry <span class=\"_ _14\"> </span>umo\u017cliwi <span class=\"_ _14\"> </span>potr\u0105cenie <span class=\"_ _15\"> </span>r\u00f3\u017cnic <span class=\"_ _14\"> </span>przej\u015bciowych </span></span>lub wykorzystani<span class=\"_ _4\"></span>e strat podatk<span class=\"_ _4\"></span>owych. Kompensaty <span class=\"_ _10\"> </span>aktyw\u00f3w <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>zobowi\u0105za<span class=\"_ _4\"></span>\u0144 <span class=\"_ _11\"> </span>z <span class=\"_ _10\"> </span>ty<span class=\"_ _3\"></span>tu\u0142u <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>da<span class=\"_ _4\"></span>tku <span class=\"_ _11\"> </span>od<span class=\"ff2\">roczonego </span>dokonuje si\u0119, gdy sp\u00f3\u0142ka po<span class=\"_ _4\"></span>siada <span class=\"_ _4\"></span>mo\u017cliwy do<span class=\"ff2\"> </span>wyegzekwowania t<span class=\"_ _4\"></span>ytu\u0142 do przeprowadz<span class=\"_ _4\"></span>enia <span class=\"_ _1f\"> </span>kompensaty <span class=\"_ _1f\"> </span>nale\u017cno\u015bci <span class=\"_ _1f\"> </span>i <span class=\"_ _1f\"> </span>zobowi\u0105za\u0144 <span class=\"_ _1f\"> </span>z <span class=\"_ _1d\"> </span>tytu\u0142u bie\u017c\u0105cego <span class=\"_ _10\"> </span>podatku <span class=\"_ _10\"> </span>dochodowego <span class=\"_ _10\"> </span>oraz, <span class=\"_ _10\"> </span>gdy <span class=\"_ _11\"> </span>aktywa <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span><span class=\"ff2\"> </span>z <span class=\"_ _22\"> </span>tytu\u0142u <span class=\"_ _1d\"> </span>podatku <span class=\"_ _22\"> </span>odroczone<span class=\"_ _4\"></span>go <span class=\"_ _22\"> </span>dotycz\u0105 <span class=\"_ _1d\"> </span>podatku <span class=\"_ _22\"> </span>dochod<span class=\"_ _4\"></span>oweg<span class=\"ff2 ls31\">o </span>na\u0142o\u017conego pr<span class=\"_ _4\"></span>zez t\u0119 sam\u0105 w\u0142adz<span class=\"_ _4\"></span>\u0119 podatko<span class=\"_ _4\"></span>w\u0105.<span class=\"ff2\"> </span>Ocena <span class=\"_ _1f\"> </span>prawdopod<span class=\"_ _4\"></span>obie\u0144stwa<span class=\"ff2\"> <span class=\"_ _1f\"> </span></span>realizacji <span class=\"_ _1f\"> </span>aktyw\u00f3w <span class=\"_ _4\"></span><span class=\"ff2\"> </span>z <span class=\"_ _32\"> </span>tytu\u0142u <span class=\"_ _32\"> </span>odroczoneg<span class=\"_ _4\"></span>o <span class=\"_ _32\"> </span>podatku <span class=\"_ _2f\"> </span>do<span class=\"_ _3\"></span>chod<span class=\"_ _4\"></span>owego<span class=\"ff2\"> </span>z  przysz\u0142ymi  zyskami  p<span class=\"_ _4\"></span>odatkowym<span class=\"_ _4\"></span>i  opiera  si\u0119  na bud\u017cetach <span class=\"_ _f\"></span>sp\u00f3\u0142ek <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>Kapita\u0142<span class=\"_ _4\"></span>owej. <span class=\"_ _f\"></span>Sp\u00f3\u0142ki <span class=\"_ _0\"></span>Grupy Kapita\u0142owej <span class=\"_ _3\"></span>uj\u0119\u0142y <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>ksi\u0119ga<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span><span class=\"ff2\">rachunkowych <span class=\"_ _3\"></span>aktywa<span class=\"_ _4\"></span> </span>z <span class=\"_ _11\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>odroczoneg<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>podatku <span class=\"_ _10\"> </span>docho<span class=\"_ _3\"></span>dow<span class=\"_ _4\"></span>ego <span class=\"_ _11\"> </span>do wysoko\u015bci, <span class=\"_ _1c\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>kt\u00f3rej <span class=\"_ _2d\"> </span>jest <span class=\"_ _2d\"> </span>pr<span class=\"ff2\">awdopodobne,<span class=\"_ _4\"></span> </span>i\u017c<span class=\"ff2 ls0\"> <span class=\"ff3\">osi\u0105gn\u0105 zysk do</span> <span class=\"ff3\">opodatkowani<span class=\"_ _4\"></span>a, kt\u00f3ry pozwoli na </span></span>potr\u0105cenie ujemn<span class=\"_ _4\"></span>ych r\u00f3\u017cnic prz<span class=\"_ _6\"></span>ej\u015bciowych.<span class=\"ff2\"> </span>Sp\u00f3\u0142ki <span class=\"_ _1a\"> </span>Grupy <span class=\"_ _1a\"> </span>Kapita\u0142owej, <span class=\"_ _1a\"> </span>kt\u00f3re <span class=\"_ _1a\"> </span>historycznie<span class=\"_ _4\"></span> generowa\u0142y <span class=\"_ _11\"> </span>st<span class=\"ff2\">raty <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span></span>kt\u00f3rych <span class=\"_ _11\"> </span>projekcje <span class=\"_ _15\"> </span>finansow<span class=\"_ _4\"></span>e nie <span class=\"ff3\">przewiduj\u0105</span> <span class=\"_ _4\"></span><span class=\"ff3\">osi\u0105gni\u0119cia<span class=\"ff2\"> z<span class=\"_ _4\"></span>ysku <span class=\"ls1c\">do</span> opoda<span class=\"_ _4\"></span>tkowania </span></span>umo\u017cliwiaj\u0105cego <span class=\"_ _16\"> </span>potr\u0105cenie <span class=\"_ _16\"> </span>ujemnych <span class=\"_ _16\"> </span>r\u00f3\u017cnic prz<span class=\"ff3\">ej\u015bciowych,</span> <span class=\"_ _4\"></span>nie <span class=\"ff3\">rozpoznaj\u0105 <span class=\"_ _14\"> </span>w <span class=\"_ _d\"> </span>swoich <span class=\"_ _c\"> </span>ksi\u0119gach </span>rachunkowych <span class=\"_ _1a\"> </span>aktyw\u00f3w <span class=\"_ _1e\"> </span>z<span class=\"ff2\"> </span>tytu\u0142u <span class=\"_ _1e\"> </span>odroczonego<span class=\"_ _4\"></span> podatku dochod<span class=\"_ _4\"></span>owego. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "Podatek doch<span class=\"_ _4\"></span>odowy od 01.01.202<span class=\"_ _4\"></span>3  do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2  do 31.12.202<span class=\"_ _4\"></span>2 Podatek bie\u017c\u0105c<span class=\"_ _4\"></span>y<span class=\"ff2\"> </span> <span class=\"lse\">682</span> 1 369 Nota 5.1.1 Podatek odrocz<span class=\"_ _4\"></span>ony  ( 569)  <span class=\"lse\">315</span> Korekty podatku <span class=\"_ _4\"></span>bie\u017c\u0105ceg<span class=\"_ _4\"></span>o za poprzedni<span class=\"_ _4\"></span>e okresy<span class=\"ff2\"> </span>( 37)  <span class=\"lse\">31</span> Podatek od d<span class=\"_ _4\"></span>ochod\u00f3w zagra<span class=\"_ _4\"></span>nicznych sp<span class=\"_ _4\"></span>\u00f3\u0142ek kontrol<span class=\"_ _4\"></span>owanych<span class=\"ff2\"> </span> <span class=\"lse\">15</span> - Podatek doch<span class=\"_ _4\"></span>odowy  <span class=\"lsf\">91</span> 1 715 Zasady <span class=\"ff4\">rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Odroczony <span class=\"_ _2\"> </span>podatek <span class=\"_ _1\"> </span>dochodowy <span class=\"_ _2\"> </span>ustala <span class=\"_ _2\"> </span>si\u0119 <span class=\"_ _2\"> </span>przy <span class=\"_ _2\"> </span>zastosowaniu <span class=\"_ _2\"> </span>stawek<span class=\"ff2\"> </span>i <span class=\"_ _23\"> </span>przepis\u00f3w <span class=\"_ _23\"> </span>podatkowych, <span class=\"_ _1e\"> </span>kt\u00f3re <span class=\"_ _23\"> </span>wed\u0142ug <span class=\"_ _23\"> </span>przewidywa\u0144<span class=\"_ _4\"></span> <span class=\"_ _23\"> </span>b\u0119d\u0105 obowi\u0105zywa\u0107 <span class=\"_ _c\"> </span>wtedy, <span class=\"_ _d\"> </span>gdy <span class=\"_ _d\"> </span>sk\u0142adnik <span class=\"_ _c\"> </span>aktyw\u00f3w <span class=\"_ _c\"> </span>zost<span class=\"_ _3\"></span>ani<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>zrealizowany <span class=\"ff2\"> </span>a <span class=\"_ _2\"> </span><span class=\"ff3 ls0\">zobowi\u0105zanie <span class=\"_ _2\"> </span>rozliczone, <span class=\"_ _1\"> </span>przyjmuj\u0105c <span class=\"_ _2\"> </span>za <span class=\"_ _2\"> </span>podstaw\u0119 <span class=\"_ _2\"> </span>stawki <span class=\"_ _1\"> </span>i  pr<span class=\"_ _6\"></span>zepisy </span>podatkowe, <span class=\"_ _15\"> </span>kt\u00f3re <span class=\"_ _14\"> </span>obowi\u0105zywa\u0142y <span class=\"_ _15\"> </span>prawnie <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>faktycznie <span class=\"_ _14\"> </span>na <span class=\"_ _14\"> </span>koniec okresu sprawozda<span class=\"_ _4\"></span>wczego. Zobowi\u0105zania <span class=\"_ _2\"> </span>i  aktywa  z <span class=\"_ _12\"> </span>tytu\u0142u <span class=\"_ _12\"> </span>odroczonego <span class=\"_ _12\"> </span>podatku  d<span class=\"_ _4\"></span>ochodowe<span class=\"_ _4\"></span>go tworzone <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>od <span class=\"_ _1\"> </span>r\u00f3\u017cnic <span class=\"_ _2\"> </span>przej\u015bciowy<span class=\"_ _4\"></span>ch <span class=\"_ _2\"> </span>pomi\u0119dzy <span class=\"_ _1\"> </span>warto\u015bci\u0105 <span class=\"_ _1\"> </span>podatkow\u0105 aktyw\u00f3w<span class=\"ff2\"> <span class=\"_ _10\"> </span></span>i <span class=\"_ _11\"> </span>zobowi\u0105za\u0144, <span class=\"_ _10\"> </span>a <span class=\"_ _11\"> </span>ich <span class=\"_ _11\"> </span>warto\u015bci\u0105 <span class=\"_ _10\"> </span>bilansow\u0105 <span class=\"_ _11\"> </span>w <span class=\"_ _10\"> </span>sprawozdaniu finansowym, <span class=\"_ _1c\"> </span>z <span class=\"_ _2d\"> </span>wyj\u0105tkiem <span class=\"_ _1c\"> </span>r\u00f3\u017cnic <span class=\"_ _2d\"> </span>przej\u015bciowych <span class=\"_ _1c\"> </span>wynikaj\u0105cych <span class=\"ff2\"> </span>z <span class=\"_ _22\"> </span>pocz\u0105tkowego <span class=\"_ _22\"> </span>uj\u0119cia <span class=\"_ _2f\"> </span>aktywa <span class=\"_ _22\"> </span><span class=\"ff2\">lub <span class=\"_ _2f\"> </span></span>zobowi\u0105zania <span class=\"_ _22\"> </span>w <span class=\"_ _2f\"> </span>transakcji niestano<span class=\"ff3\">wi\u0105cej <span class=\"_ _1f\"> </span>po\u0142\u0105czenia <span class=\"_ _1f\"> </span>przedsi\u0119wz<span class=\"_ _4\"></span>i\u0119\u0107, <span class=\"_ _1f\"> </span>kt\u00f3ra <span class=\"_ _1f\"> </span>w <span class=\"_ _1f\"> </span>m<span class=\"_ _3\"></span><span class=\"ff2\">omencie <span class=\"_ _1f\"> </span>jej </span></span>przeprowadz<span class=\"_ _4\"></span>enia, nie wp\u0142ywa na wynik finansowy brutto ani na zysk do opodatkowania <span class=\"_ _13\"> </span>(strat\u0119 <span class=\"_ _17\"> </span>podatkow\u0105) <span class=\"_ _17\"> </span>oraz <span class=\"_ _13\"> </span>na <span class=\"_ _17\"> </span>dzie\u0144 <span class=\"_ _17\"> </span>transakcji <span class=\"_ _17\"> </span>nie powoduje <span class=\"_ _c\"> </span>powstania <span class=\"_ _d\"> </span>r\u00f3wnych<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>kwot <span class=\"_ _d\"> </span>dodatnich <span class=\"_ _c\"> </span>i <span class=\"_ _d\"> </span>ujemnych <span class=\"_ _c\"> </span>r\u00f3\u017cnic przej\u015bciowych.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Aktywa <span class=\"_ _0\"></span>z <span class=\"ff3\">tytu\u0142u <span class=\"_ _0\"></span>odroczoneg<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>podatku <span class=\"_ _0\"></span>dochodowego <span class=\"_ _0\"></span>ujmuje <span class=\"_ _0\"></span>si\u0119, <span class=\"_ _0\"></span>je\u017celi </span>jest <span class=\"_ _15\"> </span>prawdopodobne, <span class=\"_ _15\"> </span>\u017ce <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>przysz\u0142o\u015bci <span class=\"_ _15\"> </span>osi\u0105gni\u0119ty <span class=\"_ _15\"> </span>zostanie <span class=\"_ _15\"> </span>doch\u00f3d<span class=\"_ _4\"></span> do<span class=\"ls0\"> <span class=\"ff3\">opodatkowa<span class=\"_ _4\"></span>nia, <span class=\"_ _14\"> </span>kt\u00f3ry <span class=\"_ _14\"> </span>umo\u017cliwi <span class=\"_ _14\"> </span>potr\u0105cenie <span class=\"_ _15\"> </span>r\u00f3\u017cnic <span class=\"_ _14\"> </span>przej\u015bciowych </span></span>lub wykorzystani<span class=\"_ _4\"></span>e strat podatk<span class=\"_ _4\"></span>owych. Kompensaty <span class=\"_ _10\"> </span>aktyw\u00f3w <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>zobowi\u0105za<span class=\"_ _4\"></span>\u0144 <span class=\"_ _11\"> </span>z <span class=\"_ _10\"> </span>ty<span class=\"_ _3\"></span>tu\u0142u <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>da<span class=\"_ _4\"></span>tku <span class=\"_ _11\"> </span>od<span class=\"ff2\">roczonego </span>dokonuje si\u0119, gdy sp\u00f3\u0142ka po<span class=\"_ _4\"></span>siada <span class=\"_ _4\"></span>mo\u017cliwy do<span class=\"ff2\"> </span>wyegzekwowania t<span class=\"_ _4\"></span>ytu\u0142 do przeprowadz<span class=\"_ _4\"></span>enia <span class=\"_ _1f\"> </span>kompensaty <span class=\"_ _1f\"> </span>nale\u017cno\u015bci <span class=\"_ _1f\"> </span>i <span class=\"_ _1f\"> </span>zobowi\u0105za\u0144 <span class=\"_ _1f\"> </span>z <span class=\"_ _1d\"> </span>tytu\u0142u bie\u017c\u0105cego <span class=\"_ _10\"> </span>podatku <span class=\"_ _10\"> </span>dochodowego <span class=\"_ _10\"> </span>oraz, <span class=\"_ _10\"> </span>gdy <span class=\"_ _11\"> </span>aktywa <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span><span class=\"ff2\"> </span>z <span class=\"_ _22\"> </span>tytu\u0142u <span class=\"_ _1d\"> </span>podatku <span class=\"_ _22\"> </span>odroczone<span class=\"_ _4\"></span>go <span class=\"_ _22\"> </span>dotycz\u0105 <span class=\"_ _1d\"> </span>podatku <span class=\"_ _22\"> </span>dochod<span class=\"_ _4\"></span>oweg<span class=\"ff2 ls31\">o </span>na\u0142o\u017conego pr<span class=\"_ _4\"></span>zez t\u0119 sam\u0105 w\u0142adz<span class=\"_ _4\"></span>\u0119 podatko<span class=\"_ _4\"></span>w\u0105.<span class=\"ff2\"> </span>Ocena <span class=\"_ _1f\"> </span>prawdopod<span class=\"_ _4\"></span>obie\u0144stwa<span class=\"ff2\"> <span class=\"_ _1f\"> </span></span>realizacji <span class=\"_ _1f\"> </span>aktyw\u00f3w <span class=\"_ _4\"></span><span class=\"ff2\"> </span>z <span class=\"_ _32\"> </span>tytu\u0142u <span class=\"_ _32\"> </span>odroczoneg<span class=\"_ _4\"></span>o <span class=\"_ _32\"> </span>podatku <span class=\"_ _2f\"> </span>do<span class=\"_ _3\"></span>chod<span class=\"_ _4\"></span>owego<span class=\"ff2\"> </span>z  przysz\u0142ymi  zyskami  p<span class=\"_ _4\"></span>odatkowym<span class=\"_ _4\"></span>i  opiera  si\u0119  na bud\u017cetach <span class=\"_ _f\"></span>sp\u00f3\u0142ek <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>Kapita\u0142<span class=\"_ _4\"></span>owej. <span class=\"_ _f\"></span>Sp\u00f3\u0142ki <span class=\"_ _0\"></span>Grupy Kapita\u0142owej <span class=\"_ _3\"></span>uj\u0119\u0142y <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>ksi\u0119ga<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span><span class=\"ff2\">rachunkowych <span class=\"_ _3\"></span>aktywa<span class=\"_ _4\"></span> </span>z <span class=\"_ _11\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>odroczoneg<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>podatku <span class=\"_ _10\"> </span>docho<span class=\"_ _3\"></span>dow<span class=\"_ _4\"></span>ego <span class=\"_ _11\"> </span>do wysoko\u015bci, <span class=\"_ _1c\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>kt\u00f3rej <span class=\"_ _2d\"> </span>jest <span class=\"_ _2d\"> </span>pr<span class=\"ff2\">awdopodobne,<span class=\"_ _4\"></span> </span>i\u017c<span class=\"ff2 ls0\"> <span class=\"ff3\">osi\u0105gn\u0105 zysk do</span> <span class=\"ff3\">opodatkowani<span class=\"_ _4\"></span>a, kt\u00f3ry pozwoli na </span></span>potr\u0105cenie ujemn<span class=\"_ _4\"></span>ych r\u00f3\u017cnic prz<span class=\"_ _6\"></span>ej\u015bciowych.<span class=\"ff2\"> </span>Sp\u00f3\u0142ki <span class=\"_ _1a\"> </span>Grupy <span class=\"_ _1a\"> </span>Kapita\u0142owej, <span class=\"_ _1a\"> </span>kt\u00f3re <span class=\"_ _1a\"> </span>historycznie<span class=\"_ _4\"></span> generowa\u0142y <span class=\"_ _11\"> </span>st<span class=\"ff2\">raty <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span></span>kt\u00f3rych <span class=\"_ _11\"> </span>projekcje <span class=\"_ _15\"> </span>finansow<span class=\"_ _4\"></span>e nie <span class=\"ff3\">przewiduj\u0105</span> <span class=\"_ _4\"></span><span class=\"ff3\">osi\u0105gni\u0119cia<span class=\"ff2\"> z<span class=\"_ _4\"></span>ysku <span class=\"ls1c\">do</span> opoda<span class=\"_ _4\"></span>tkowania </span></span>umo\u017cliwiaj\u0105cego <span class=\"_ _16\"> </span>potr\u0105cenie <span class=\"_ _16\"> </span>ujemnych <span class=\"_ _16\"> </span>r\u00f3\u017cnic prz<span class=\"ff3\">ej\u015bciowych,</span> <span class=\"_ _4\"></span>nie <span class=\"ff3\">rozpoznaj\u0105 <span class=\"_ _14\"> </span>w <span class=\"_ _d\"> </span>swoich <span class=\"_ _c\"> </span>ksi\u0119gach </span>rachunkowych <span class=\"_ _1a\"> </span>aktyw\u00f3w <span class=\"_ _1e\"> </span>z<span class=\"ff2\"> </span>tytu\u0142u <span class=\"_ _1e\"> </span>odroczonego<span class=\"_ _4\"></span> podatku dochod<span class=\"_ _4\"></span>owego. <div class=\"c w105 hfb gs800\"><div class=\"t m0 x19 h8 y88f ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>3  </div><div class=\"t m0 x19 h8 ye0 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>3 </div></div><div class=\"c w106 hfb gs801\"><div class=\"t m0 x1b h8 y88f ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>2  </div><div class=\"t m0 x1b h8 ye0 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>2 </div></div><div class=\"c w104 h27 gs802\"><div class=\"t m0 x11 h8 ye4 ff4 fs6 fc2 sc0 ls0 ws0\">Odroczony p<span class=\"_ _4\"></span>odatek dochod<span class=\"_ _4\"></span>owy netto n<span class=\"_ _4\"></span>a pocz\u0105t<span class=\"_ _4\"></span>ek okresu, <span class=\"_ _4\"></span>z tego:<span class=\"ff1\"> </span></div></div><div class=\"c w105 h27 gs803\"><div class=\"t m0 xab h8 ye4 ff1 fs6 fc0 sc0 ls0 ws0\">(1 014) </div></div><div class=\"c w106 h27 gs804\"><div class=\"t m0 x6f h8 ye4 ff1 fs6 fc0 sc0 ls0 ws0\">( 458) </div></div><div class=\"c w104 h61 gs805\"><div class=\"t m0 x40 h8 ycb ff3 fs6 fc0 sc0 ls0 ws0\">Aktywa z tytu\u0142u <span class=\"_ _4\"></span>odroczon<span class=\"_ _4\"></span>ego podatku doc<span class=\"_ _4\"></span>hodowego <span class=\"ff2\"> </span></div></div><div class=\"c w105 h61 gs806\"><div class=\"t m0 x6d h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">137</span> </div></div><div class=\"c w106 h61 gs807\"><div class=\"t m0 x6d h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">185</span> </div></div><div class=\"c w104 h61 gs808\"><div class=\"t m0 x40 h8 ycb ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u odr<span class=\"_ _4\"></span>oczonego podatku <span class=\"_ _4\"></span>dochod<span class=\"_ _4\"></span>owego <span class=\"ff2\"> </span></div></div><div class=\"c w105 h61 gs809\"><div class=\"t m0 x3c h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">(1 151) </div></div><div class=\"c w106 h61 gs80a\"><div class=\"t m0 x42 h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">( 643) </div></div><div class=\"c w104 h61 gs80b\"><div class=\"t m0 x11 h8 ycb ff1 fs6 fc2 sc0 ls0 ws0\">Odroczony p<span class=\"_ _4\"></span>odatek dochod<span class=\"_ _4\"></span>owy w<span class=\"_ _4\"></span> okresie: </div></div><div class=\"c w105 h61 gs80c\"><div class=\"t m0 x6d h8 ycb ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">466</span> </div></div><div class=\"c w106 h61 gs80d\"><div class=\"t m0 x6f h8 ycb ff1 fs6 fc0 sc0 ls0 ws0\">( 533) </div></div><div class=\"c w104 h61 gs80e\"><div class=\"t m0 x11 h8 ycb ff3 fs6 fc0 sc0 ls0 ws0\">Uj\u0119ty w wyniku f<span class=\"_ _4\"></span>inansowym<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w105 h61 gs80f\"><div class=\"t m0 x6d h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">569</span> </div></div><div class=\"c w106 h61 gs810\"><div class=\"t m0 x42 h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">( 315) </div></div><div class=\"c w104 h61 gs811\"><div class=\"t m0 x11 h8 ycb ff3 fs6 fc0 sc0 ls0 ws0\">Uj\u0119ty w pozos<span class=\"_ _4\"></span>ta\u0142ych ca\u0142kowi<span class=\"_ _4\"></span>tych dochodach<span class=\"ff2\"> </span></div></div><div class=\"c w105 h61 gs812\"><div class=\"t m0 x42 h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">( 103) </div></div><div class=\"c w106 h61 gs813\"><div class=\"t m0 x42 h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">( 218) </div></div><div class=\"c w104 h101 gs814\"><div class=\"t m0 x11 h8 y350 ff4 fs6 fc2 sc0 ls0 ws0\">R\u00f3\u017cnice <span class=\"ff1\">kursow<span class=\"_ _4\"></span>e z przeliczeni<span class=\"_ _4\"></span>a sald<span class=\"_ _4\"></span> odroczonego pod<span class=\"_ _4\"></span>atku do<span class=\"_ _4\"></span>chodowego </span></div><div class=\"t m0 x11 h8 y127 ff4 fs6 fc2 sc0 ls0 ws0\">sprawozda\u0144 jedn<span class=\"_ _4\"></span>ostek o w<span class=\"_ _4\"></span>alucie funkcjon<span class=\"_ _4\"></span>alnej innej<span class=\"_ _4\"></span> ni\u017c PLN<span class=\"ff1\"> </span></div></div><div class=\"c w105 h101 gs815\"><div class=\"t m0 x53 h8 y12f ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">39</span> </div></div><div class=\"c w106 h101 gs816\"><div class=\"t m0 x33 h8 y12f ff1 fs6 fc0 sc0 ls0 ws0\">( 23) </div></div><div class=\"c w104 h102 gs817\"><div class=\"t m0 x11 h8 yf6 ff1 fs6 fc2 sc0 ls0 ws0\">Odroczony p<span class=\"_ _4\"></span>odatek dochod<span class=\"_ _4\"></span>owy netto n<span class=\"_ _4\"></span>a koniec <span class=\"_ _4\"></span>okresu, z teg<span class=\"_ _4\"></span>o: </div></div><div class=\"c w105 h102 gs818\"><div class=\"t m0 x6f h8 yf6 ff1 fs6 fc0 sc0 ls0 ws0\">( 509) </div></div><div class=\"c w106 h102 gs819\"><div class=\"t m0 x1f h8 yf6 ff1 fs6 fc0 sc0 ls0 ws0\">(1 014) </div></div><div class=\"c w104 h103 gs81a\"><div class=\"t m0 x40 h8 y898 ff3 fs6 fc0 sc0 ls0 ws0\">Aktywa z tytu\u0142u <span class=\"_ _4\"></span>odroczon<span class=\"_ _4\"></span>ego podatku <span class=\"ff2\">dochod<span class=\"_ _4\"></span>owego </span></div></div><div class=\"c w105 h103 gs81b\"><div class=\"t m0 x6d h8 y898 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">137</span> </div></div><div class=\"c w106 h103 gs81c\"><div class=\"t m0 x6d h8 y898 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">137</span> </div></div><div class=\"c w104 hd2 gs81d\"><div class=\"t m0 x40 h8 ye0 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u odr<span class=\"_ _4\"></span>oczonego podatku <span class=\"_ _4\"></span>dochod<span class=\"_ _4\"></span>owego<span class=\"ff2\"> </span></div></div><div class=\"c w105 hd2 gs81e\"><div class=\"t m0 x42 h8 ye0 ff2 fs6 fc0 sc0 ls0 ws0\">( 646) </div></div><div class=\"c w106 hd2 gs81f\"><div class=\"t m0 xab h8 ye0 ff2 fs6 fc0 sc0 ls0 ws0\">(1 151) </div></div>Terminy realizacj<span class=\"_ _4\"></span>i aktyw\u00f3w i<span class=\"_ _4\"></span> zobowi<span class=\"_ _4\"></span>\u0105za\u0144 z tytu\u0142u <span class=\"_ _4\"></span>odroczone<span class=\"_ _4\"></span>go podatku d<span class=\"_ _4\"></span>ochodoweg<span class=\"_ _4\"></span>o kszta\u0142<span class=\"ff1\">towa</span>\u0142y si\u0119 nast\u0119puj<span class=\"_ _4\"></span>\u0105c<span class=\"ff1\">o: </span>Aktywa z tytu\u0142u <span class=\"_ _4\"></span><span class=\"ff1\">odroczone<span class=\"_ _4\"></span>go </span>podatku doch<span class=\"_ _4\"></span>odowego Zobowi\u0105zani<span class=\"_ _4\"></span>a z tytu\u0142u odr<span class=\"_ _4\"></span>oczonego podatku doch<span class=\"_ _4\"></span>odowego Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022<span class=\"_ _4\"></span> O okresie realiza<span class=\"_ _4\"></span>cji d\u0142u\u017cszym <span class=\"_ _4\"></span>ni\u017c 12 miesi\u0119cy od za<span class=\"_ _4\"></span>ko\u0144czenia okr<span class=\"_ _4\"></span>esu sprawozdawcz<span class=\"_ _4\"></span>ego  <span class=\"lse\">42</span>  <span class=\"lse\">31</span> ( 615) (1 238) O okresie realiza<span class=\"_ _4\"></span>cji do 12 <span class=\"_ _4\"></span>miesi\u0119cy <span class=\"ff2\"> </span>od zako\u0144czenia <span class=\"_ _4\"></span>okresu sprawozdawcz<span class=\"_ _4\"></span>ego  <span class=\"lse\">95</span>  <span class=\"lse\">106</span> ( 31)  <span class=\"lse\">87</span> Razem  <span class=\"lsf\">137</span>  <span class=\"lsf\">137</span> ( 646) (1 151) Daty  wy<span class=\"_ _4\"></span>ga\u015bni\u0119cia <span class=\"_ _2\"> </span>niewykorzystanych <span class=\"_ _2\"> </span>strat  i <span class=\"_ _12\"> </span>ulg  poda<span class=\"_ _4\"></span>tkowych, <span class=\"_ _2\"> </span>od  kt\u00f3rych <span class=\"_ _2\"> </span>nie  uj\u0119to <span class=\"_ _2\"> </span>aktywa  z <span class=\"_ _2\"> </span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _2\"> </span>podatku  odr<span class=\"_ _4\"></span>oczoneg<span class=\"_ _4\"></span>o <span class=\"ff2\"> </span>w poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h krajach <span class=\"_ _4\"></span>zosta\u0142y ujawn<span class=\"_ _4\"></span>ione w poni\u017c<span class=\"_ _4\"></span>szej tabeli:<span class=\"ff2\"> </span>Stan na 31.12.202<span class=\"_ _3\"></span>3 Stan na 31.12.202<span class=\"_ _3\"></span>2 Niewyko-<span class=\"_ _3c\"> </span>rzystane straty podatkowe Data wyga\u015b<span class=\"ff1\">- </span>ni\u0119cia<span class=\"ff1\"> </span>Niewyko-<span class=\"_ _3c\"> </span>rzystane ulgi podatkowe Data wyga\u015b<span class=\"ff1\">-<span class=\"_ _3c\"> </span></span>ni\u0119cia<span class=\"ff1\"> </span>Niewyko-<span class=\"_ _3c\"> </span>rzystane straty podatkowe Data wyga\u015b<span class=\"ff1\">- </span>ni\u0119cia<span class=\"ff1\"> </span>Niewyko-<span class=\"_ _3c\"> </span>rzystane ulgi podatkowe Data wyga\u015b<span class=\"ff1\">-<span class=\"_ _3c\"> </span></span>ni\u0119cia<span class=\"ff1\"> </span>Luksemburg - - - -  <span class=\"ls11\">158</span> nieokre\u015blony<span class=\"ff2\"> </span>- -  <span class=\"ls11\">325</span> 2037 - -  <span class=\"ls11\">520</span> 2036-2037 - - Chile<span class=\"ls0\"> </span> <span class=\"ls11\">97</span> nieokre\u015blony<span class=\"ff2\"> </span>- -  <span class=\"ls11\">91</span> nieokre\u015blony<span class=\"ff2\"> </span>- - Kanada 1 663 2043  <span class=\"ls11\">53</span> 2039 1 602 2026-2042  <span class=\"ls11\">60</span> 2030-2039 Pozosta\u0142e<span class=\"ff2\"> </span> 5 2024-2028 - -  <span class=\"ls11\">16</span> 2025 - - Razem 2 090<span class=\"ls0\"> </span> <span class=\"ls3\">53</span> 2 387<span class=\"ls0\"> </span> <span class=\"ls3\">60</span> Na  dzie\u0144  3<span class=\"_ _4\"></span>1  grudnia  2<span class=\"_ _4\"></span>023  r.  Grupa <span class=\"_ _2\"> </span>nie  uj\u0119\u0142a  aktywa  z  tytu\u0142u <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>droczone<span class=\"_ _4\"></span>go  podatku <span class=\"_ _12\"> </span>dochodoweg<span class=\"_ _4\"></span>o  od  ujemny<span class=\"_ _4\"></span>ch  r\u00f3\u017cnic<span class=\"_ _4\"></span> przej\u015bciowych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kwocie <span class=\"_ _0\"></span>556 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN <span class=\"_ _1\"> </span>(<span class=\"ff2 lse\">660<span class=\"ls0\"> <span class=\"_ _1\"> </span></span></span>mln <span class=\"_ _0\"></span>PLN <span class=\"_ _1\"> </span>na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _0\"> </span>g<span class=\"_ _3\"></span>rudnia <span class=\"_ _f\"></span>2022 <span class=\"_ _1\"> </span>r.), <span class=\"_ _0\"></span>poniewa\u017c <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>ma\u0142o <span class=\"_ _1\"> </span>prawdop<span class=\"_ _4\"></span>odobne, <span class=\"_ _0\"></span>\u017ce odwr\u00f3c\u0105 si\u0119<span class=\"_ _3\"></span> one<span class=\"_ _3\"></span> w <span class=\"_ _3\"></span>daj\u0105cej <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>przewidzie\u0107 przysz\u0142o\u015bci <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>zostanie osi\u0105gni\u0119ty <span class=\"_ _3\"></span>doch\u00f3d <span class=\"_ _3\"></span>do opodatkowania, <span class=\"_ _3\"></span>od <span class=\"_ _3\"></span>kt\u00f3rego b\u0119dzie mo\u017cna <span class=\"ff2\">je </span>odpisa\u0107.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Na <span class=\"_ _2\"> </span>dzie\u0144  31 <span class=\"_ _2\"> </span>grudnia <span class=\"_ _2\"> </span>2023<span class=\"ff2\"> <span class=\"_ _2\"> </span>r. <span class=\"_ _12\"> </span>na <span class=\"_ _2\"> </span>poziomie  </span>sk<span class=\"_ _4\"></span>onsolidowan<span class=\"_ _4\"></span>ego <span class=\"_ _2\"> </span>sprawozdania <span class=\"_ _2\"> </span>finansowego <span class=\"_ _2\"> </span>nie <span class=\"_ _2\"> </span>uj\u0119to<span class=\"ff2\">  </span>zobow<span class=\"_ _4\"></span>i\u0105zania <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>t<span class=\"_ _3\"></span>ytu\u0142u<span class=\"_ _4\"></span> odroczonego <span class=\"_ _f\"></span>podatku <span class=\"_ _0\"></span>dochodowego <span class=\"_ _f\"></span>od<span class=\"_ _3\"></span> <span class=\"ff3\">doda<span class=\"_ _4\"></span>tnich <span class=\"_ _0\"></span>r\u00f3\u017cnic <span class=\"_ _0\"></span>przej\u015bciow<span class=\"_ _4\"></span>ych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kwocie <span class=\"_ _0\"></span><span class=\"ff2 lse\">1 <span class=\"_ _0\"></span>273 <span class=\"_ _1\"> </span><span class=\"ls0\">mln <span class=\"_ _0\"></span>PLN <span class=\"_ _0\"></span>(<span class=\"_ _3\"></span>1 <span class=\"_ _f\"></span>076 <span class=\"_ _0\"></span></span></span>mln <span class=\"_ _0\"></span>PLN <span class=\"_ _1\"> </span>na <span class=\"_ _0\"></span>dzie\u0144<span class=\"_ _4\"></span> </span>31<span class=\"ls0\"> grudnia <span class=\"_ _0\"></span>2022 <span class=\"_ _1\"> </span><span class=\"ff3\">r.) <span class=\"_ _1\"> </span>zwi\u0105zanych</span> <span class=\"_ _1\"> </span><span class=\"ff3\">z <span class=\"_ _1\"> </span>inwestycjami <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>jednostki <span class=\"_ _1\"> </span>zale\u017cne <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>udzia\u0142ami <span class=\"_ _1\"> </span>we <span class=\"_ _1\"> </span>wsp\u00f3lnych</span> <span class=\"_ _1\"> </span><span class=\"ff3\">przedsi\u0119wzi\u0119cia<span class=\"_ _4\"></span>ch, <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>niewa\u017c<span class=\"_ _6\"></span> </span></span>spe\u0142nione zosta\u0142<span class=\"_ _4\"></span>y warunki z<span class=\"_ _4\"></span>definiowane w <span class=\"_ _4\"></span>MSR 12.39., tj. Jednos<span class=\"_ _4\"></span>tka Dominuj\u0105ca <span class=\"_ _4\"></span>jest w stani<span class=\"_ _4\"></span>e kontr<span class=\"_ _4\"></span>olowa\u0107 terminy <span class=\"_ _4\"></span>odwracania<span class=\"_ _4\"></span> si\u0119 tych r\u00f3\u017cnic <span class=\"_ _4\"></span>oraz jest prawd<span class=\"_ _4\"></span>opodobne, \u017c<span class=\"_ _4\"></span>e nie odwr<span class=\"_ _4\"></span>\u00f3c\u0105 si\u0119 on<span class=\"_ _4\"></span>e w daj\u0105cej si\u0119 pr<span class=\"_ _4\"></span>zewidzie\u0107 przysz\u0142o\u015bci.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>W <span class=\"_ _f\"></span>tabelach <span class=\"_ _3\"></span>poni\u017cej <span class=\"_ _3\"></span>zaprezentowano <span class=\"_ _3\"></span>aktywa <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>zobowi\u0105z<span class=\"_ _4\"></span>ania <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _3\"></span>odroczonego <span class=\"_ _f\"></span>podatku <span class=\"_ _3\"></span>dochodoweg<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>przed <span class=\"_ _3\"></span>dokonaniem ich kompensat<span class=\"_ _4\"></span>y na poziomie p<span class=\"_ _4\"></span>oszczeg<span class=\"_ _4\"></span>\u00f3lnych sp\u00f3\u0142ek <span class=\"_ _4\"></span>wchodz\u0105cych<span class=\"_ _4\"></span> w sk\u0142ad Grupy Ka<span class=\"_ _4\"></span>pita\u0142owej.<span class=\"ff1 fcd\"> </span>Aktywa <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _f\"></span>odroc<span class=\"_ _3\"></span>zonego <span class=\"_ _f\"></span>podatku<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ochodowego <span class=\"_ _f\"></span>(akt<span class=\"_ _3\"></span>ywa <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>tyt. <span class=\"_ _0\"> </span>odroczonego<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>pod<span class=\"_ _3\"></span>atku <span class=\"_ _0\"></span><span class=\"ff1\">dochodow<span class=\"_ _3\"></span>ego <span class=\"_ _f\"></span>przed <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>okonaniem <span class=\"_ _0\"></span>kompensaty <span class=\"_ _f\"></span>z<span class=\"_ _3\"></span> <span class=\"_ _f\"></span></span>zobowi\u0105<span class=\"_ _3\"></span>zaniami <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>tyt. <span class=\"_ _0\"></span>odroczo<span class=\"_ _3\"></span>nego <span class=\"_ _3\"></span>pod<span class=\"_ _3\"></span>atku dochodow<span class=\"ff4\">ego <span class=\"_ _3\"></span>na poziomie poszczeg\u00f3l<span class=\"_ _3\"></span>nych sp\u00f3\u0142ek wchod<span class=\"_ _3\"></span>z\u0105cych w sk\u0142ad Grupy<span class=\"_ _3\"></span> Kapita\u0142owej)</span> Stan na 31.12.2021 Uznanie/(Obci\u0105\u017cenie)<span class=\"ff1\"> </span>Stan na 31.12.2022 Uznanie/(Obci\u0105\u017cenie)<span class=\"ff1\"> </span>Stan na 31.12.2023  wynik finansowy   <span class=\"ff4\">pozosta\u0142e </span>ca\u0142kowite dochody  r\u00f3\u017cnice kursowe  z przeliczenia sprawozda\u0144  jednostek  o walucie funkcjonalnej innej ni\u017c PLN<span class=\"ff1\"> </span>zmiany z tytu\u0142u utraty kontroli na<span class=\"ls36\">d </span>jednostkami zale\u017cnymi<span class=\"ff1\"> </span> wynik finansowy   <span class=\"ff4\">pozosta\u0142e </span>ca\u0142kowite dochody  r\u00f3\u017cnice kursowe  z przeliczenia sprawozda\u0144  jednostek  o walucie funkcjonalnej innej ni\u017c PLN<span class=\"ff1\"> </span>Rezerwa na <span class=\"ff3\">likwidacj\u0119 kopal\u0144 i innych obiekt\u00f3w </span>technologicznych  <span class=\"ls34\">191</span>  1 -  2 -  <span class=\"ls34\">194</span>  <span class=\"ls8\">17</span> - ( 2)  <span class=\"ls34\">209</span> Wycena transakcji terminowych innych ni\u017c instrumenty zabezpieczaj\u0105ce<span class=\"ff2\"> </span> <span class=\"ls34\">71</span> ( 27) - - -  <span class=\"ls34\">44</span>  1 - -  <span class=\"ls34\">45</span> R\u00f3\u017cnica pomi\u0119dzy ksi\u0119gowymi <span class=\"ff2\"> </span>i podatkowymi stawkami amortyzacyjnymi rzeczowych aktyw\u00f3w trwa\u0142ych<span class=\"ff2\"> </span> <span class=\"ls34\">88</span>  7 - - -  <span class=\"ls34\">95</span>  <span class=\"ls8\">141</span> - -  <span class=\"ls34\">236</span> Zobowi\u0105zania na przysz\u0142e \u015bwiadczenia pracownicze<span class=\"ff2\"> </span> <span class=\"ls34\">465</span> -  <span class=\"ls8\">80</span> - -  <span class=\"ls34\">545</span>  <span class=\"ls8\">33</span>  <span class=\"ls8\">59</span> -  <span class=\"ls34\">637</span> Instrumenty kapita\u0142owe wyceniane <span class=\"ff2\"> </span>w warto\u015bci godziwej<span class=\"ff2\"> </span> <span class=\"ls34\">104</span> -  <span class=\"ls8\">19</span> - -  <span class=\"ls34\">123</span>  1 ( 56) -  <span class=\"ls34\">68</span> Zobowi\u0105zania z tytu\u0142u leasingu<span class=\"ff2\"> </span> <span class=\"ls34\">75</span>  <span class=\"ls8\">19</span> - - -  <span class=\"ls34\">94</span>  6 -  <span class=\"ls34\">100</span> Odsetki naliczone niezap\u0142acone od kredyt\u00f3w <span class=\"ff2\"> </span>i po\u017cyczek<span class=\"ff2\"> </span> <span class=\"ls34\">235</span>  <span class=\"ls8\">45</span> -  <span class=\"ls8\">17</span> -  <span class=\"ls34\">297</span>  <span class=\"ls8\">44</span> - ( 32)  <span class=\"ls34\">309</span> Odpisy /odwr\u00f3cenia odpis\u00f3w aktualizuj\u0105ce warto\u015b\u0107 aktyw\u00f3w<span class=\"ff2\"> </span> <span class=\"ls34\">58</span> ( 17) - - ( 1)  <span class=\"ls34\">40</span>  <span class=\"ls8\">167</span> - -  <span class=\"ls34\">207</span> Kr\u00f3tkookresowe rezerwy z tytu\u0142u wynagrodze\u0144<span class=\"ff2\"> </span> <span class=\"ls34\">113</span>  <span class=\"ls8\">12</span> - - -  <span class=\"ls34\">125</span> ( 30) - -  <span class=\"ls34\">95</span> Aktualizacja wyceny instrument\u00f3w zabezpieczaj\u0105cych<span class=\"ff2\"> </span> <span class=\"ls34\">305</span> - ( 292) - -  <span class=\"ls34\">13</span> - ( 3) -  <span class=\"ls34\">10</span> Zobowi\u0105zanie z tyt. op\u0142aty sta\u0142ej z ust. u\u017cytkowania g\u00f3rniczego<span class=\"ff2\"> </span> <span class=\"ls34\">35</span> - - - -  <span class=\"ls34\">35</span>  3 - -  <span class=\"ls34\">38</span> \u015awiadczenia na rzecz pracownik\u00f3w (urlopy)<span class=\"ff2\"> </span> <span class=\"ls34\">13</span> - - - -  <span class=\"ls34\">13</span>  5 - -  <span class=\"ls34\">18</span> Niewyp\u0142acone wynagrodzenia z narzutami<span class=\"ff2\"> </span> <span class=\"ls34\">24</span>  3 - - -  <span class=\"ls34\">27</span> ( 25) - -  2 Pozosta\u0142e tytu\u0142y<span class=\"ff2\"> </span> <span class=\"ls34\">214</span> ( 11) - - ( 4)  <span class=\"ls34\">199</span>  9 - ( 3)  <span class=\"ls34\">205</span> Razem 1 991  <span class=\"ls34\">32</span> ( 193)  <span class=\"ls34\">19</span> ( 5) 1 844 <div class=\"c w20 hd1 gs921\"><div class=\"t m0 x17 h6 y101 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\"></span><span class=\"ls34\"></span><span class=\"ls34\">372</span> </div></div><div class=\"c w123 hd1 gs922\"><div class=\"t m0 x3e h6 y101 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w20 hd1 gs923\"><div class=\"t m0 x17 h6 y101 ff1 fs4 fc0 sc0 ls0 ws0\">( 37) </div></div><div class=\"c w11f hd1 gs924\"><div class=\"t m0 xbb h6 y101 ff1 fs4 fc0 sc0 ls0 ws0\">2 179 </div></div>Zobowi\u0105zania <span class=\"_ _1\"> </span>z  tytu\u0142u <span class=\"_ _0\"> </span>od<span class=\"_ _3\"></span>roczonego <span class=\"_ _1\"> </span>podatku <span class=\"_ _1\"> </span>d<span class=\"_ _3\"></span>ochodowego <span class=\"_ _1\"> </span>(zobow<span class=\"_ _3\"></span>i\u0105zania <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>tyt. <span class=\"_ _2\"> </span>odroczonego <span class=\"_ _1\"> </span>p<span class=\"_ _3\"></span>odatku <span class=\"_ _1\"> </span>dochod<span class=\"_ _3\"></span>owego <span class=\"_ _1\"> </span>przed <span class=\"_ _1\"> </span>doko<span class=\"_ _3\"></span>naniem <span class=\"_ _1\"> </span>k<span class=\"_ _3\"></span><span class=\"ff1\">omp<span class=\"_ _3\"></span>ensaty <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>aktywa<span class=\"_ _3\"></span>mi <span class=\"_ _0\"> </span>z <span class=\"_ _2\"> </span>tyt. <span class=\"_ _1\"> </span>odroczon<span class=\"_ _3\"></span>ego </span>podatku dochodow<span class=\"_ _3\"></span>ego na poziomi<span class=\"_ _3\"></span>e posz<span class=\"ff4\">czeg\u00f3lnych s<span class=\"_ _3\"></span>p\u00f3\u0142ek wchodz\u0105c<span class=\"_ _3\"></span>ych w sk\u0142ad Grupy Kapi<span class=\"_ _3\"></span>ta\u0142owej)</span> Stan na 31.12.2021 (Uznanie) / Obci\u0105\u017cenie<span class=\"ff1\"> </span>Stan na 31.12.2022 (Uznanie) / Obci\u0105\u017cenie<span class=\"ff1\"> </span>Stan na 31.12.2023  wynik finansowy   <span class=\"ff4\">pozosta\u0142e </span>ca\u0142kowite dochody r\u00f3\u017cnice kursowe  z przeliczenia sprawozda\u0144  jednostek  o walucie funkcjonalnej innej ni\u017c PLN<span class=\"ff1\"> </span>zmiany z tytu\u0142u utraty kontroli nad jednostkami zale\u017cnymi<span class=\"ff1\"> </span> wynik finansowy   <span class=\"ff4\">pozosta\u0142e </span>ca\u0142kowite dochody r\u00f3\u017cnice kursowe  z przeliczenia sprawozda\u0144  jednostek  o walucie funkcjonalnej innej ni\u017c PLN<span class=\"ff1\"> </span>Wycena transakc<span class=\"ff3\">ji terminowych innych ni\u017c </span>instrumenty zabezpieczaj\u0105ce<span class=\"ff2\"> </span> <span class=\"ls34\">50</span> ( 9) - - -  <span class=\"ls34\">41</span>  6 - -  <span class=\"ls34\">47</span> R\u00f3\u017cnica pomi\u0119dzy ksi\u0119gowymi <span class=\"ff2\"> </span>i podatkowymi stawkami amortyzacyjnymi, w tym: 1 659  <span class=\"ls8\">159</span> -  <span class=\"ls8\">26</span> ( 4) 1 840 ( 418) - ( 36) 1 386     <span class=\"ff3\">dotycz\u0105ca amortyzacji prawa do u\u017cytkowania </span>  <span class=\"ls34\">71</span>  <span class=\"ls8\">18</span> - - -  <span class=\"ls34\">89</span> ( 13) - -  <span class=\"ls34\">76</span> Odsetki naliczone niezap\u0142acone od po\u017cyczek<span class=\"ff2\"> </span> <span class=\"ls34\">504</span>  <span class=\"ls8\">119</span> -  <span class=\"ls8\">20</span> -  <span class=\"ls34\">643</span>  <span class=\"ls8\">158</span> - ( 42)  <span class=\"ls34\">759</span> Aktualizacja wyceny instrument\u00f3w zabezpieczaj\u0105cych<span class=\"ff2\"> </span>- -  <span class=\"ls8\">25</span> - -  <span class=\"ls34\">25</span> -  <span class=\"ls8\">103</span> -  <span class=\"ls34\">128</span> Instrumenty kapita\u0142owe wyceniane <span class=\"ff2\"> </span>w warto\u015bci godziwej<span class=\"ff2\"> </span> <span class=\"ls34\">91</span> ( 7) - - -  <span class=\"ls34\">84</span>  <span class=\"ls8\">29</span> - -  <span class=\"ls34\">113</span> Pozosta\u0142e tytu\u0142y<span class=\"ff2\"> </span> <span class=\"ls34\">145</span>  <span class=\"ls8\">85</span> - ( 4) ( 1)  <span class=\"ls34\">225</span>  <span class=\"ls8\">28</span> -  2  <span class=\"ls34\">255</span> Razem 2 449  <span class=\"ls34\">347</span>  <span class=\"ls34\">25</span>  <span class=\"ls34\">42</span> ( 5) 2 858 ( 197)  <span class=\"ls34\">103</span> ( 76) 2 688 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "Zasady rachunkowo\u015bci Wa\u017cne oszacowania, za\u0142o\u017cenia i os\u0105dy Odroczony  podatek  dochodowy  ustala  si\u0119  przy  zastosowaniu  stawek i  przepis\u00f3w  podatkowych,  kt\u00f3re  wed\u0142ug  przewidywa\u0144  b\u0119d\u0105 obowi\u0105zywa\u0107  wtedy,  gdy  sk\u0142adnik  aktyw\u00f3w  zostanie  zrealizowany  a  zobowi\u0105zanie  rozliczone,  przyjmuj\u0105c  za  podstaw\u0119  stawki  i  przepisy podatkowe,  kt\u00f3re  obowi\u0105zywa\u0142y  prawnie  lub  faktycznie  na  koniec okresu sprawozdawczego. Zobowi\u0105zania  i  aktywa  z  tytu\u0142u  odroczonego  podatku  dochodowego tworzone  s\u0105  od  r\u00f3\u017cnic  przej\u015bciowych  pomi\u0119dzy  warto\u015bci\u0105  podatkow\u0105 aktyw\u00f3w  i  zobowi\u0105za\u0144,  a  ich  warto\u015bci\u0105  bilansow\u0105  w  sprawozdaniu finansowym,  z  wyj\u0105tkiem  r\u00f3\u017cnic  przej\u015bciowych  wynikaj\u0105cych  z  pocz\u0105tkowego  uj\u0119cia  aktywa  lub  zobowi\u0105zania  w  transakcji niestanowi\u0105cej  po\u0142\u0105czenia  przedsi\u0119wzi\u0119\u0107,  kt\u00f3ra  w  momencie  jej przeprowadzenia, nie wp\u0142ywa na wynik finansowy brutto ani na zysk do opodatkowania  (strat\u0119  podatkow\u0105)  oraz  na  dzie\u0144  transakcji  nie powoduje  powstania  r\u00f3wnych  kwot  dodatnich  i  ujemnych  r\u00f3\u017cnic przej\u015bciowych. Aktywa z tytu\u0142u odroczonego podatku dochodowego ujmuje si\u0119, je\u017celi jest  prawdopodobne,  \u017ce  w  przysz\u0142o\u015bci  osi\u0105gni\u0119ty  zostanie  doch\u00f3d do opodatkowania,  kt\u00f3ry  umo\u017cliwi  potr\u0105cenie  r\u00f3\u017cnic  przej\u015bciowych lub wykorzystanie strat podatkowych. Kompensaty  aktyw\u00f3w  i  zobowi\u0105za\u0144  z  tytu\u0142u  podatku  odroczonego dokonuje si\u0119, gdy sp\u00f3\u0142ka posiada mo\u017cliwy do wyegzekwowania tytu\u0142 do przeprowadzenia  kompensaty  nale\u017cno\u015bci  i  zobowi\u0105za\u0144  z  tytu\u0142u bie\u017c\u0105cego  podatku  dochodowego  oraz,  gdy  aktywa  i  zobowi\u0105zania  z  tytu\u0142u  podatku  odroczonego  dotycz\u0105  podatku  dochodowego na\u0142o\u017conego przez t\u0119 sam\u0105 w\u0142adz\u0119 podatkow\u0105. Ocena  prawdopodobie\u0144stwa  realizacji  aktyw\u00f3w  z  tytu\u0142u  odroczonego  podatku  dochodowego z  przysz\u0142ymi  zyskami  podatkowymi  opiera  si\u0119  na bud\u017cetach sp\u00f3\u0142ek Grupy Kapita\u0142owej. Sp\u00f3\u0142ki Grupy Kapita\u0142owej uj\u0119\u0142y w ksi\u0119gach rachunkowych aktywa z  tytu\u0142u  odroczonego  podatku  dochodowego  do wysoko\u015bci,  do  kt\u00f3rej  jest  prawdopodobne, i\u017c osi\u0105gn\u0105 zysk do opodatkowania, kt\u00f3ry pozwoli na potr\u0105cenie ujemnych r\u00f3\u017cnic przej\u015bciowych. Sp\u00f3\u0142ki  Grupy  Kapita\u0142owej,  kt\u00f3re  historycznie generowa\u0142y  straty  i  kt\u00f3rych  projekcje  finansowe nie przewiduj\u0105 osi\u0105gni\u0119cia zysku do opodatkowania umo\u017cliwiaj\u0105cego  potr\u0105cenie  ujemnych  r\u00f3\u017cnic przej\u015bciowych, nie rozpoznaj\u0105  w  swoich  ksi\u0119gach rachunkowych  aktyw\u00f3w  z tytu\u0142u  odroczonego podatku dochodowego. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-366": {
   "value": "Podatek  od  wydobycia  niekt\u00f3rych  kopalin  w  Jednostce  Dominuj\u0105cej  naliczany  jest  od  ilo\u015bci  miedzi  i  srebra  zawartej w wyprodukowanym koncentracie i jego wysoko\u015b\u0107 jest uzale\u017cniona od notowa\u0144 gie\u0142dowych tych metali i kursu USD/PLN. Podatek obci\u0105\u017ca koszt wytworzenia produktu podstawowego, jednak nie stanowi kosztu uzyskania przychod\u00f3w do cel\u00f3w kalkulacji obci\u0105\u017ce\u0144 z tytu\u0142u CIT. Zasady rachunkowo\u015bci Nale\u017cno\u015bci  z  tytu\u0142u  podatk\u00f3w  obejmuj\u0105  nale\u017cno\u015bci  z  tytu\u0142u  bie\u017c\u0105cego  podatku  dochodowego  oraz  rozliczenia  z  tytu\u0142u podatku VAT. Nale\u017cno\u015bci  niestanowi\u0105ce  aktyw\u00f3w  finansowych  ujmuje  si\u0119  pocz\u0105tkowo  w  warto\u015bci  nominalnej  i  wycenia  na  dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy w kwocie wymaganej zap\u0142aty. Zobowi\u0105zania  z  tytu\u0142u  podatk\u00f3w  obejmuj\u0105  zobowi\u0105zania  Grupy  wobec  urz\u0119du  skarbowego  z  tytu\u0142u  podatku dochodowego  od  os\u00f3b  prawnych,  w  tym  z  tytu\u0142u  podatku  u  \u017ar\u00f3d\u0142a,  podatku  dochodowego  od  os\u00f3b  fizycznych  oraz zobowi\u0105zania z tytu\u0142u podatku od wydobycia niekt\u00f3rych kopalin oraz podatku akcyzowego.  Zobowi\u0105zania niezaliczone do zobowi\u0105za\u0144 finansowych wycenia si\u0119 w kwocie wymagaj\u0105cej zap\u0142aty. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "Nota 5.3 Nale\u017cn<span class=\"_ _4\"></span>o\u015bci i <span class=\"_ _4\"></span>zobowi\u0105zania z tytu\u0142u <span class=\"_ _4\"></span>podatk\u00f3w <span class=\"ff1\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Nale\u017cno\u015bci <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>datk<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _1\"> </span>obejmuj\u0105 <span class=\"_ _1\"> </span>nale\u017cno\u015bci <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _1\"> </span>bie\u017c\u0105cego <span class=\"_ _1\"> </span>podatku <span class=\"_ _1\"> </span>dochodowego<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>oraz <span class=\"_ _1\"> </span>rozliczenia <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u podatku VAT.<span class=\"_ _4\"></span> Nale\u017cno\u015bci  niestanowi\u0105ce <span class=\"_ _10\"> </span>aktyw\u00f3w  finansowych  ujmuje <span class=\"_ _10\"> </span>si\u0119 <span class=\"_ _10\"> </span>pocz\u0105tkowo  w <span class=\"_ _11\"> </span>warto\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _10\"> </span>nominalnej  i <span class=\"_ _11\"> </span>wyc<span class=\"_ _4\"></span>enia <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>dzie\u0144 ko\u0144cz\u0105cy okres spra<span class=\"_ _4\"></span>wozdawcz<span class=\"_ _4\"></span>y w<span class=\"ff2\"> </span>kwocie wymagan<span class=\"_ _4\"></span>ej zap\u0142a<span class=\"_ _4\"></span>ty.<span class=\"ff2\"> </span>Zobowi\u0105zania <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>tytu\u0142u <span class=\"_ _17\"> </span>podatk<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _13\"> </span>obejmuj\u0105 <span class=\"_ _13\"> </span>zobowi\u0105zania <span class=\"_ _13\"> </span>Grupy <span class=\"_ _13\"> </span>wobec <span class=\"_ _17\"> </span>urz\u0119du <span class=\"_ _13\"> </span>skarbowego <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>tytu\u0142u <span class=\"_ _17\"> </span>podatku<span class=\"_ _4\"></span> dochodoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>od <span class=\"_ _12\"> </span>os\u00f3b <span class=\"_ _2\"> </span>prawnych<span class=\"ff2 ls39\">, <span class=\"_ _2\"> </span><span class=\"ls0\">w <span class=\"_ _2\"> </span>tym <span class=\"_ _12\"> </span></span></span>z <span class=\"_ _2\"> </span>tytu\u0142<span class=\"_ _3\"></span>u<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>podatku <span class=\"_ _2\"> </span>u <span class=\"_ _2\"> </span>\u017ar\u00f3d\u0142a, <span class=\"_ _2\"> </span>podatku <span class=\"_ _12\"> </span>dochodowe<span class=\"_ _4\"></span>go <span class=\"_ _2\"> </span>od <span class=\"_ _2\"> </span>os\u00f3b <span class=\"_ _2\"> </span>fizycznych <span class=\"_ _2\"> </span>oraz zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u poda<span class=\"_ _4\"></span>tku od wydobycia <span class=\"_ _4\"></span>niekt\u00f3rych k<span class=\"_ _4\"></span>opalin <span class=\"_ _4\"></span>oraz poda<span class=\"ff2\">tku akcyzow<span class=\"_ _4\"></span>ego.  </span>Zo<span class=\"_ _3\"></span>bowi\u0105z<span class=\"_ _3\"></span>ania n<span class=\"_ _3\"></span>ieza<span class=\"_ _3\"></span>liczo<span class=\"_ _3\"></span>ne do <span class=\"_ _3\"></span>zobowi<span class=\"_ _3\"></span>\u0105za\u0144<span class=\"_ _3\"></span> fina<span class=\"_ _3\"></span>nsowyc<span class=\"_ _3\"></span>h wyce<span class=\"_ _3\"></span>nia s<span class=\"_ _3\"></span>i\u0119 w <span class=\"_ _3\"></span>kwocie<span class=\"_ _3\"></span> wym<span class=\"_ _3\"></span>agaj\u0105c<span class=\"_ _3\"></span>ej za<span class=\"_ _3\"></span>p\u0142aty<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Stan na  31.12.2023<span class=\"_ _4\"></span> Stan na  31.12.2022 Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u bie\u017c\u0105ceg<span class=\"_ _4\"></span>o podatku<span class=\"_ _4\"></span> dochodow<span class=\"_ _4\"></span>ego <span class=\"ff2\"> </span>od os\u00f3b prawn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span> <span class=\"lse\">558</span> 39<span class=\"ls0\"> </span>Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u pozos<span class=\"_ _4\"></span>ta\u0142ych podatk<span class=\"_ _4\"></span>\u00f3w<span class=\"ff2\"> </span> <span class=\"lse\">427</span> 328<span class=\"ls0\"> </span>Nale\u017cno\u015bci z ty<span class=\"_ _4\"></span>tu\u0142u podatk<span class=\"_ _4\"></span>\u00f3w<span class=\"ff1\"> </span> <span class=\"lsf\">985</span> 367<span class=\"ls0\"> </span>Stan na  31.12.2023<span class=\"_ _4\"></span> Stan na  31.12.2022 Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u bie\u017c\u0105c<span class=\"_ _4\"></span>ego podatku d<span class=\"_ _4\"></span>ochodow<span class=\"_ _4\"></span>ego <span class=\"ff2\"> </span>od os\u00f3b prawn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>- 612<span class=\"ls0\"> </span>Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u poz<span class=\"_ _4\"></span>osta\u0142ych <span class=\"_ _4\"></span>podatk\u00f3w<span class=\"ff2\"> </span> <span class=\"lse\">611</span> 621<span class=\"ls0\"> </span>Zobowi\u0105zani<span class=\"_ _4\"></span>a podatkowe<span class=\"ff1\"> </span> <span class=\"lsf\">611</span> 1 233 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "Cz\u0119\u015b\u0107 6 \u2013<span class=\"ff1\"> </span>Zaan<span class=\"_ _3\"></span>ga\u017cowanie we wsp\u00f3lne p<span class=\"_ _3\"></span>rzedsi\u0119wzi\u0119cia<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Pozycja <span class=\"_ _2\"> </span>z<span class=\"ff3\">aanga\u017cowanie <span class=\"_ _2\"> </span>we <span class=\"_ _12\"> </span>wsp\u00f3lne <span class=\"_ _2\"> </span>przedsi\u0119wzi\u0119cia <span class=\"_ _2\"> </span>obejmuje:<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>inwestycje <span class=\"_ _12\"> </span>we <span class=\"_ _2\"> </span>wsp\u00f3lne <span class=\"_ _12\"> </span>przeds<span class=\"_ _4\"></span>i\u0119wzi\u0119cia <span class=\"_ _2\"> </span>wyceniane </span>metod\u0105 praw <span class=\"_ _4\"></span>w\u0142asno\u015bci oraz<span class=\"_ _4\"></span> po\u017cyczki ud<span class=\"_ _4\"></span>zielone wsp\u00f3lnym<span class=\"ff2\"> </span>pr<span class=\"_ _4\"></span>zedsi\u0119wzi<span class=\"_ _4\"></span>\u0119ciom<span class=\"ff2\">. </span>Grupa <span class=\"_ _11\"> </span>kwalifikuje <span class=\"_ _15\"> </span>do <span class=\"_ _11\"> </span>inwestycji <span class=\"_ _11\"> </span>wycenianych <span class=\"_ _15\"> </span>met<span class=\"_ _4\"></span>od\u0105 <span class=\"_ _15\"> </span>praw <span class=\"_ _11\"> </span>w\u0142asno\u015bci <span class=\"_ _11\"> </span>udzia\u0142y <span class=\"_ _15\"> </span>we <span class=\"_ _15\"> </span>wsp\u00f3l<span class=\"_ _4\"></span>nych <span class=\"_ _15\"> </span>przedsi\u0119wzi\u0119ciach<span class=\"_ _4\"></span> b\u0119d\u0105cych <span class=\"_ _0\"></span>wsp\u00f3lnymi <span class=\"_ _0\"></span>ustaleniam<span class=\"_ _4\"></span>i <span class=\"_ _0\"></span>umownymi, <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>kt\u00f3rych <span class=\"_ _0\"></span>strony <span class=\"_ _0\"></span>sprawuj\u0105ce <span class=\"_ _0\"></span>wsp\u00f3\u0142kontrol\u0119 <span class=\"_ _0\"></span>maj\u0105 <span class=\"_ _f\"></span>prawa <span class=\"_ _1\"> </span>do <span class=\"_ _0\"> </span>aktyw\u00f3w netto <span class=\"_ _15\"> </span>tej <span class=\"_ _14\"> </span>jednostki. <span class=\"_ _15\"> </span>Wsp\u00f3\u0142k<span class=\"_ _4\"></span>ontrola <span class=\"_ _15\"> </span>wyst\u0119puje <span class=\"_ _15\"> </span>w\u00f3wczas, <span class=\"_ _15\"> </span>gdy <span class=\"_ _15\"> </span>decyzje <span class=\"_ _15\"> </span>dotycz\u0105ce <span class=\"_ _15\"> </span>istotnej <span class=\"_ _14\"> </span>dzia<span class=\"_ _4\"></span>\u0142alno\u015bci <span class=\"_ _15\"> </span>wsp\u00f3lnych przedsi\u0119wzi\u0119\u0107 w<span class=\"_ _4\"></span>ymagaj\u0105 jednom<span class=\"_ _4\"></span>y\u015blnej zgody <span class=\"_ _4\"></span>stron wsp<span class=\"_ _4\"></span>\u00f3\u0142kontroluj\u0105cych.<span class=\"ff2\">  </span>Inwestycje <span class=\"_ _f\"></span>te <span class=\"_ _f\"></span>pocz\u0105tkowo <span class=\"_ _f\"></span>ujmuje <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _f\"></span>wed\u0142ug <span class=\"_ _f\"></span>ceny <span class=\"_ _f\"></span>nabycia. <span class=\"_ _f\"></span>Udzia\u0142 <span class=\"_ _f\"></span>Grupy <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>zysku <span class=\"_ _f\"></span>lub <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>raci<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>jednostek <span class=\"_ _f\"></span>wycenianych metod\u0105 praw w\u0142asno\u015bci (ustalony z <span class=\"_ _3\"></span>uwzgl\u0119dnien<span class=\"_ _4\"></span>iem wp\u0142ywu wycen do <span class=\"_ _3\"></span>warto\u015bci godziwej z dnia <span class=\"_ _3\"></span>nabycia<span class=\"ff2\"> inwestycji) od </span>dnia <span class=\"_ _10\"> </span>nabycia <span class=\"_ _10\"> </span>ujmuje  si\u0119 <span class=\"_ _11\"> </span><span class=\"ff2\">w <span class=\"_ _19\"> </span>wyniku <span class=\"_ _10\"> </span>finansowym</span>, <span class=\"_ _10\"> </span>za\u015b <span class=\"_ _10\"> </span>jej <span class=\"_ _10\"> </span>udzia\u0142  w <span class=\"_ _11\"> </span>zmianach  stanu <span class=\"_ _10\"> </span>zakumulowa<span class=\"_ _4\"></span>nych <span class=\"_ _10\"> </span>pozosta<span class=\"_ _4\"></span>\u0142ych ca\u0142kowitych d<span class=\"_ _4\"></span>ochod\u00f3w od dnia <span class=\"_ _4\"></span>nabycia w<span class=\"ff2\"> </span>odp<span class=\"_ _4\"></span>owiedniej p<span class=\"_ _4\"></span>ozycji za<span class=\"_ _4\"></span>kumulowan<span class=\"_ _4\"></span>ych ca\u0142kowityc<span class=\"_ _4\"></span>h dochod\u00f3w. <span class=\"ff2\"> </span>Niezrealizowane zyski i <span class=\"_ _3\"></span>straty z <span class=\"_ _3\"></span>tytu\u0142u transakcji <span class=\"_ _3\"></span>pomi\u0119dzy inwestorem a wsp\u00f3lnym <span class=\"_ _3\"></span>przedsi\u0119wz<span class=\"_ _4\"></span>i\u0119ciem s\u0105 <span class=\"_ _3\"></span>eliminowan<span class=\"_ _4\"></span>e w  kw<span class=\"_ _4\"></span>ocie <span class=\"_ _2\"> </span>odpowiadaj\u0105cej  ud<span class=\"_ _4\"></span>zia\u0142owi <span class=\"_ _2\"> </span>inwestora <span class=\"_ _2\"> </span>w  tych <span class=\"_ _12\"> </span>zyskach/<span class=\"ff2\">(stratach</span>) <span class=\"_ _2\"> </span>w  koresp<span class=\"_ _4\"></span>ondencji <span class=\"_ _2\"> </span>z  war<span class=\"_ _4\"></span>to\u015bci\u0105 <span class=\"_ _12\"> </span>bilansow\u0105<span class=\"_ _4\"></span> udzia\u0142u <span class=\"_ _17\"> </span>Grupy <span class=\"_ _1f\"> </span>w <span class=\"_ _17\"> </span>tej <span class=\"_ _1f\"> </span>jednostce. <span class=\"_ _17\"> </span>W <span class=\"_ _1f\"> </span>sytuacji, <span class=\"_ _17\"> </span>gdy <span class=\"_ _1f\"> </span>na <span class=\"_ _17\"> </span>dzie\u0144 <span class=\"_ _17\"> </span>ko<span class=\"_ _3\"></span>\u0144cz\u0105cy <span class=\"_ _17\"> </span>okres <span class=\"_ _1f\"> </span>sprawozda<span class=\"_ _4\"></span>wczy <span class=\"_ _17\"> </span>udzia\u0142 <span class=\"_ _1f\"> </span>Grupy w <span class=\"ff3\">niezrealiz<span class=\"_ _4\"></span>owanym <span class=\"_ _11\"> </span>zysku <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>transakcjach <span class=\"_ _11\"> </span>pomi\u0119dz<span class=\"_ _4\"></span>y <span class=\"_ _11\"> </span>Grup\u0105 <span class=\"_ _10\"> </span>a <span class=\"_ _15\"> </span>wsp\u00f3lnym <span class=\"_ _11\"> </span>przedsi\u0119wzi<span class=\"_ _4\"></span>\u0119ciem <span class=\"_ _10\"> </span>przekracza <span class=\"_ _11\"> </span>warto\u015b\u0107 </span>bilansow\u0105 inwestycji <span class=\"_ _3\"></span>w t\u0119 <span class=\"_ _3\"></span>jednostk\u0119, udzia\u0142 <span class=\"_ _3\"></span>Grupy w <span class=\"_ _3\"></span>tych zyskach <span class=\"_ _3\"></span>podlega eliminacji do<span class=\"_ _3\"></span> poziomu bilansowego <span class=\"_ _3\"></span>udzia\u0142u<span class=\"_ _4\"></span> Grupy w tej <span class=\"_ _3\"></span><span class=\"ff3\">jednostce. Eliminacji<span class=\"_ _4\"></span> niezrealizowanych zysk\u00f3w w proporcji do udzia\u0142\u00f3w Grupy, nierozliczonych w okresie, </span>w  kt\u00f3rym  nast\u0105<span class=\"_ _4\"></span>pi\u0142a  transakcja,<span class=\"_ _4\"></span>  dokonuj<span class=\"_ _4\"></span>e  si\u0119  w  kol<span class=\"_ _4\"></span>ejnych  okresach  s<span class=\"_ _4\"></span>prawozdawcz<span class=\"_ _4\"></span>ych  w  mom<span class=\"_ _4\"></span>encie,  gdy  war<span class=\"_ _4\"></span>to\u015b\u0107 bilansowa udzia<span class=\"_ _4\"></span>\u0142u Grupy w t<span class=\"_ _4\"></span>ej jednostce osi\u0105<span class=\"_ _4\"></span>gnie warto\u015b\u0107 pow<span class=\"_ _4\"></span>y\u017cej zera.<span class=\"ff2\"> </span>Inwestycja <span class=\"_ _10\"> </span>testowana <span class=\"_ _10\"> </span>jest <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>utrat\u0119 <span class=\"_ _11\"> </span>warto\u015bci <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>przypadku <span class=\"_ _10\"> </span>wyst\u0105pienia <span class=\"_ _10\"> </span>przes\u0142anek <span class=\"_ _11\"> </span>wskazuj\u0105cych <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>mo\u017cliwo\u015b\u0107 wyst\u0105pienia<span class=\"ff2\"> utra<span class=\"_ _4\"></span>ty <span class=\"ff3\">warto\u015bci p<span class=\"_ _4\"></span>oprzez wyliczen<span class=\"_ _4\"></span>ie warto\u015bci <span class=\"_ _4\"></span>odzyskiw<span class=\"_ _4\"></span>alnej.<span class=\"ff2\"> </span></span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Istnienie wsp<span class=\"_ _4\"></span>\u00f3\u0142kontroli<span class=\"ff1\"> </span>Grupa <span class=\"_ _3\"></span>Kapita\u0142owa <span class=\"_ _3\"></span>kwalifikuje <span class=\"_ _f\"></span>jako <span class=\"_ _f\"></span>wsp\u00f3lne <span class=\"_ _3\"></span>przedsi\u0119wzi\u0119cie <span class=\"_ _3\"></span>zgodnie <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>MSSF <span class=\"_ _f\"></span>11 <span class=\"_ _3\"></span>sp\u00f3\u0142k\u0119 <span class=\"_ _f\"></span>Sierra <span class=\"_ _3\"></span>Gorda<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span></span>S.C.M. <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>siedzib\u0105 w <span class=\"ff3\">Chile, <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>kt\u00f3rej <span class=\"_ _11\"> </span>udzia\u0142 <span class=\"_ _15\"> </span>kapita\u0142ow<span class=\"_ _4\"></span>y <span class=\"_ _15\"> </span>KGHM <span class=\"_ _11\"> </span>INTERNATIONA<span class=\"_ _4\"></span>L <span class=\"_ _11\"> </span>LTD. <span class=\"_ _15\"> </span>wynosi <span class=\"_ _11\"> </span>55%. <span class=\"_ _15\"> </span>Kwalifikacji <span class=\"_ _10\"> </span>Sierra <span class=\"_ _15\"> </span>Gorda <span class=\"_ _11\"> </span>S.C.M. </span>do<span class=\"ls0\"> <span class=\"ff3\">kategorii <span class=\"_ _11\"> </span>wsp\u00f3lnych <span class=\"_ _15\"> </span>przedsi\u0119wzi\u0119\u0107, <span class=\"_ _11\"> </span>mimo <span class=\"_ _15\"> </span>55% <span class=\"_ _15\"> </span>udzia\u0142u <span class=\"_ _15\"> </span>Grupy <span class=\"_ _15\"> </span>Kapita\u0142owej, <span class=\"_ _11\"> </span>dokonano <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>podstawie <span class=\"_ _15\"> </span>analizy </span></span>warunk\u00f3w <span class=\"_ _f\"></span>porozumie\u0144 <span class=\"_ _f\"></span>pomi\u0119dzy<span class=\"ff2\"> <span class=\"_ _0\"></span></span>stronami <span class=\"_ _f\"></span>oraz <span class=\"_ _0\"></span>ustale\u0144 <span class=\"_ _f\"></span>umownych, <span class=\"_ _f\"></span>kt\u00f3re <span class=\"_ _0\"></span>wskaza\u0142y <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>sprawowanie <span class=\"_ _f\"></span>wsp\u00f3\u0142kontroli. Zgodnie <span class=\"_ _3\"></span>z <span class=\"ff3\">war<span class=\"_ _4\"></span>unkami porozumie\u0144 <span class=\"_ _3\"></span>wszystkie istotne <span class=\"_ _3\"></span>dzia\u0142ania Sie<span class=\"_ _3\"></span>rra Gorda <span class=\"_ _3\"></span>S.C.M. <span class=\"_ _3\"></span>wymagaj\u0105 jednomy\u015blnej <span class=\"_ _3\"></span>zgody obu </span>w\u0142a\u015bcicieli. <span class=\"_ _11\"> </span>W<span class=\"ff2\"> </span>powo\u0142ywanej <span class=\"_ _11\"> </span>Radzie <span class=\"_ _15\"> </span>w\u0142a\u015bcicieli <span class=\"_ _11\"> </span>Grupa <span class=\"_ _15\"> </span>oraz <span class=\"_ _11\"> </span>pozostali <span class=\"_ _15\"> </span>w\u0142a\u015bciciele <span class=\"_ _11\"> </span>maj\u0105 <span class=\"_ _15\"> </span>po <span class=\"_ _15\"> </span>trzech <span class=\"_ _11\"> </span>cz\u0142onk\u00f3w. <span class=\"_ _11\"> </span>Rada w\u0142a\u015bcicieli <span class=\"_ _14\"> </span>podejmuj<span class=\"_ _4\"></span>e <span class=\"_ _14\"> </span>decyzje <span class=\"_ _14\"> </span>strategiczn<span class=\"_ _4\"></span>e <span class=\"_ _14\"> </span>i<span class=\"ff2\"> </span>sprawuje <span class=\"_ _14\"> </span>nadz\u00f3r <span class=\"_ _15\"> </span>nad <span class=\"_ _14\"> </span>ich <span class=\"_ _c\"> </span>wykonaniem. <span class=\"_ _14\"> </span>Za<span class=\"_ _4\"></span>twierdza <span class=\"_ _15\"> </span>r\u00f3wnie\u017c <span class=\"_ _14\"> </span>sk\u0142<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>d najwy\u017cszej <span class=\"_ _3\"></span>kadry <span class=\"_ _3\"></span>menad\u017cerskiej. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>okresie <span class=\"_ _3\"></span>sprawozdawczym <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>uleg\u0142y <span class=\"_ _3\"></span>zmianie <span class=\"_ _3\"></span>postanowienia, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _3\"></span>by\u0142y <span class=\"_ _3\"></span>podsta<span class=\"_ _3\"></span>w\u0105 kwalifikacji inwes<span class=\"_ _4\"></span>tycji do kat<span class=\"_ _4\"></span>egorii wsp\u00f3ln<span class=\"_ _4\"></span>ych przedsi<span class=\"_ _4\"></span>\u0119wzi\u0119\u0107.<span class=\"ff2\"> </span>Zgodnie <span class=\"_ _3\"></span>z os\u0105dem <span class=\"_ _3\"></span>Grupy, <span class=\"_ _3\"></span>po\u017cyczki udzielone <span class=\"_ _3\"></span>wsp\u00f3lnemu <span class=\"_ _3\"></span>przeds<span class=\"_ _4\"></span>i\u0119wzi\u0119ciu <span class=\"_ _3\"></span><span class=\"ff2\">Sierra Gorda <span class=\"_ _3\"></span>S.C.M. <span class=\"_ _3\"></span></span>nie <span class=\"_ _3\"></span>spe\u0142niaj\u0105 kryteri\u00f3w uznania  za  inwestycj\u0119  netto  we  wsp\u00f3lne  przedsi\u0119<span class=\"_ _4\"></span>wzi\u0119cie  <span class=\"ff2\">z </span>uwagi  na  to,  \u017ce  rozliczenie  po\u017cyczek  jest  planowane i <span class=\"ff3\">prawdopodobn<span class=\"_ _4\"></span>e w daj\u0105cej si\u0119 p<span class=\"_ _4\"></span>rzewidzie\u0107 pr<span class=\"_ _4\"></span>zysz\u0142o\u015bci.<span class=\"ff2\"> </span></span>Nota 6.1 Wsp\u00f3ln<span class=\"_ _4\"></span>e przedsi\u0119w<span class=\"_ _4\"></span>zi\u0119cia wyceni<span class=\"_ _4\"></span>ane met<span class=\"_ _4\"></span>od\u0105 praw w<span class=\"_ _4\"></span>\u0142asno\u015bci<span class=\"ff1\"> </span>W <span class=\"_ _15\"> </span>okresie <span class=\"_ _15\"> </span>por\u00f3wnawcz<span class=\"_ _4\"></span>ym <span class=\"_ _15\"> </span>nast\u0105pi\u0142a <span class=\"_ _15\"> </span>zmiana <span class=\"_ _11\"> </span>partnera <span class=\"_ _15\"> </span>Grupy <span class=\"_ _11\"> </span>Kapita\u0142owej <span class=\"_ _15\"> </span>KGHM <span class=\"_ _15\"> </span>Polska <span class=\"_ _15\"> </span>Mied\u017a <span class=\"_ _15\"> </span>S.A. <span class=\"_ _15\"> </span>we <span class=\"_ _15\"> </span>wsp\u00f3lnym<span class=\"_ _4\"></span> przedsi\u0119wzi\u0119ciu Sierra <span class=\"_ _3\"></span>Gorda <span class=\"_ _3\"></span>S.C.M. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>dniu <span class=\"_ _3\"></span>22 lutego <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>zako\u0144czy\u0142a <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>transakcja sprzeda\u017cy 45% <span class=\"_ _3\"></span>udzia\u0142\u00f3w <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>Sierra Gorda S.C.M. <span class=\"_ _3\"></span>przez Sumitomo Metal M<span class=\"_ _3\"></span>ining Co., <span class=\"_ _3\"></span>Ltd. oraz Sumitomo <span class=\"_ _3\"></span>Corporatio<span class=\"_ _4\"></span>n do <span class=\"_ _3\"></span>South32 Limited, <span class=\"_ _3\"></span>australijski<span class=\"_ _4\"></span>ej grupy g\u00f3rniczej <span class=\"_ _19\"> </span>z <span class=\"_ _11\"> </span>siedzib\u0105  w<span class=\"ff2\"> </span>Perth. <span class=\"_ _10\"> </span>Transakcja <span class=\"_ _10\"> </span>zosta\u0142a<span class=\"ff2\"> </span>przeprowadz<span class=\"_ _4\"></span>ona  na <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>dstawie  um\u00f3w <span class=\"_ _10\"> </span>sprzeda\u017cy <span class=\"_ _19\"> </span>zawartych <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>dniu 14<span class=\"ls0\"> <span class=\"ff3\">pa\u017adziernika <span class=\"_ _4\"></span>2021 r<span class=\"_ _4\"></span>. <span class=\"ff2\"> </span></span></span>Nowy <span class=\"_ _3\"></span>partner <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>globalnie <span class=\"_ _3\"></span>zdywers<span class=\"ff3\">yfikowana <span class=\"_ _3\"></span>firma <span class=\"_ _3\"></span>wydobywcza i <span class=\"_ _3\"></span>met<span class=\"_ _3\"></span>alurgiczna<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>posiadaj\u0105ca <span class=\"_ _3\"></span>zak\u0142ady <span class=\"_ _3\"></span>produkcyjn<span class=\"_ _4\"></span>e </span>w <span class=\"_ _3\"></span>Australii, Afryce <span class=\"_ _3\"></span>Po\u0142udniowej i <span class=\"_ _3\"></span>Ameryce <span class=\"_ _3\"></span>Po\u0142udniow<span class=\"_ _4\"></span>ej. <span class=\"_ _3\"></span>Firma wytwarza <span class=\"_ _3\"></span>m.in. aluminium, <span class=\"_ _3\"></span>w\u0119giel <span class=\"_ _3\"></span>hutniczy, mangan, <span class=\"_ _3\"></span>nikiel, srebro, o\u0142\u00f3w i cynk<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>Na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia 202<span class=\"ff2\">3 <span class=\"_ _3\"></span></span>r. <span class=\"_ _3\"></span>\u017cadna <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>um\u00f3w<span class=\"ff2\"> <span class=\"_ _3\"></span></span>reguluj\u0105cych wsp\u00f3\u0142prac\u0119 <span class=\"_ _3\"></span>partner\u00f3w JV <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>przedsi\u0119wzi\u0119ciu Sierra <span class=\"_ _3\"></span>Gorda <span class=\"_ _3\"></span>S.C.M. nie <span class=\"ff3\">zosta\u0142a <span class=\"_ _2\"> </span>zmodyfikowana. <span class=\"_ _12\"> </span>Ze <span class=\"_ _2\"> </span>sp\u00f3\u0142kami  Sumi<span class=\"_ _4\"></span>tomo <span class=\"_ _2\"> </span>Metal  Mini<span class=\"_ _4\"></span>ng  Co., <span class=\"_ _2\"> </span>Ltd. <span class=\"_ _12\"> </span>oraz <span class=\"_ _2\"> </span>S<span class=\"_ _3\"></span>umit<span class=\"_ _4\"></span>omo <span class=\"_ _12\"> </span>Corporation <span class=\"_ _2\"> </span>Sierra <span class=\"_ _12\"> </span>Gorda </span>S.C.M. <span class=\"_ _3\"></span>mia\u0142a <span class=\"_ _3\"></span>podpisan\u0105 <span class=\"_ _3\"></span>umow\u0119 off<span class=\"ff2\">-</span>take, <span class=\"_ _3\"></span>zgodnie <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>kt\u00f3r\u0105 <span class=\"_ _3\"></span>przys\u0142uguje <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span><span class=\"ff2\">prawo <span class=\"_ _3\"></span>odbioru <span class=\"_ _3\"></span>50% <span class=\"_ _3\"></span>koncentra<span class=\"_ _4\"></span>tu <span class=\"_ _3\"></span>miedzi. <span class=\"_ _3\"></span>Zmiana </span>partnera we wsp<span class=\"_ _4\"></span>\u00f3lnym prz<span class=\"_ _4\"></span>edsi\u0119wzi\u0119ciu ni<span class=\"_ _4\"></span>e wp\u0142yn\u0119<span class=\"_ _4\"></span>\u0142a na ustal<span class=\"_ _4\"></span>enia umowy o<span class=\"_ _4\"></span>ff<span class=\"ff2\">-take.<span class=\"_ _3c\"> </span></span>Warto\u015b\u0107 inw<span class=\"_ _4\"></span>estycji w<span class=\"_ _4\"></span> skonsolidowanym <span class=\"_ _4\"></span><span class=\"ff1\"> </span>sprawozdaniu z <span class=\"_ _4\"></span>sytuacji<span class=\"_ _4\"></span> finansowej  2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Stan na 1 styc<span class=\"_ _4\"></span>znia - - Udzia\u0142 w <span class=\"ff2\">zysku ne<span class=\"_ _4\"></span>tto za okres <span class=\"_ _4\"></span>obrotowy </span> <span class=\"lse\">68</span>  <span class=\"lse\">239</span> Rozliczenie udzia\u0142<span class=\"_ _4\"></span>u Grupy w nier<span class=\"_ _4\"></span>ozliczonych s<span class=\"_ _4\"></span>tratach z <span class=\"_ _4\"></span>lat ubieg<span class=\"_ _4\"></span>\u0142ych (skumulowanych uj<span class=\"_ _4\"></span>emnych <span class=\"_ _4\"></span>ca\u0142kowitych d<span class=\"_ _4\"></span>ochodach)<span class=\"ff2\"> </span>( 120) ( 183) R\u00f3\u017cnice kursow<span class=\"_ _4\"></span>e z przeliczenia <span class=\"_ _4\"></span>sprawozda\u0144 <span class=\"_ _4\"></span>jednostek <span class=\"ff2\"> </span>o walucie funkcj<span class=\"_ _4\"></span>onalnej inn<span class=\"_ _4\"></span>ej ni\u017c PLN <span class=\"ff2\"> </span> <span class=\"lse\">52</span> ( 56) Stan na 31 gr<span class=\"_ _4\"></span>udnia - - od 01.01.202<span class=\"_ _4\"></span>3 do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2 Udzia\u0142 Grupy <span class=\"_ _4\"></span>(55%) w zysku n<span class=\"_ _4\"></span>etto Sierr<span class=\"_ _4\"></span>a Gorda S.C.M. <span class=\"_ _4\"></span>za okres<span class=\"_ _4\"></span> obrotowy uj\u0119ty w wyc<span class=\"_ _4\"></span>enie wsp\u00f3lnego p<span class=\"_ _4\"></span>rzedsi\u0119wzi\u0119c<span class=\"_ _4\"></span>ia<span class=\"ff1\"> </span> <span class=\"lsf\">68</span>  <span class=\"lsf\">239</span> Nieuj\u0119ty udzia\u0142 <span class=\"_ _4\"></span>Grupy w <span class=\"_ _4\"></span>stratach Si<span class=\"_ _4\"></span>erra Gorda S.C.M.<span class=\"ff1\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Stan na 1 styc<span class=\"_ _4\"></span>znia (1 174) (1 283) Rozliczenie udzia\u0142<span class=\"_ _4\"></span>u Grupy w nier<span class=\"_ _4\"></span>ozliczonych s<span class=\"_ _4\"></span>tratach z <span class=\"_ _4\"></span>lat ubieg<span class=\"_ _4\"></span>\u0142ych (skumulowanych uj<span class=\"_ _4\"></span>emnych <span class=\"_ _4\"></span>ca\u0142kowitych d<span class=\"_ _4\"></span>ochodach)<span class=\"ff2\"> </span> <span class=\"lse\">120</span>  <span class=\"lse\">183</span> Nieuj\u0119ta korek<span class=\"_ _4\"></span>ta z tytu\u0142u zysk<span class=\"_ _4\"></span>\u00f3w niezr<span class=\"_ _4\"></span>ealizowany<span class=\"_ _4\"></span>ch na transa<span class=\"_ _4\"></span>kcji pomi<span class=\"_ _4\"></span>\u0119dzy Grup\u0105 a wsp\u00f3lnym pr<span class=\"_ _4\"></span>zedsi<span class=\"_ _4\"></span>\u0119wzi\u0119ciem (zbycie pr<span class=\"_ _4\"></span>ojektu Oxid<span class=\"_ _4\"></span>e)<span class=\"ff2\"> </span>- ( 74) Stan na 31 gr<span class=\"_ _4\"></span>udnia (1 054) (1 174) Na<span class=\"ls0\"> <span class=\"_ _1\"> </span><span class=\"ff3\">dzie\u0144 <span class=\"_ _1\"> </span>31 <span class=\"_ _1\"> </span>g<span class=\"_ _3\"></span>rudn<span class=\"_ _4\"></span>ia <span class=\"_ _1\"> </span>20<span class=\"ff2 lse\">23<span class=\"ls0\"> <span class=\"_ _1\"> </span></span></span>r. <span class=\"_ _2\"> </span>udzia\u0142 <span class=\"_ _1\"> </span>Grupy <span class=\"_ _1\"> </span>KGHM <span class=\"_ _1\"> </span>Polska <span class=\"_ _1\"> </span>Mied\u017a <span class=\"_ _1\"> </span>S.A. <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>nierozliczonych <span class=\"_ _1\"> </span><span class=\"ff2\">skumulowanych <span class=\"_ _0\"> </span>st<span class=\"_ _3\"></span>ratac<span class=\"_ _4\"></span>h <span class=\"_ _1\"> </span>Sierra </span></span></span>Gorda <span class=\"_ _f\"></span>S<span class=\"_ _3\"></span>.C.M. <span class=\"_ _f\"></span>wynosi <span class=\"_ _0\"></span><span class=\"ff3\">1 <span class=\"_ _f\"></span>054 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN <span class=\"_ _0\"></span>(342 <span class=\"_ _f\"></span>mln <span class=\"_ _0\"></span>USD), <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _f\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _f\"></span>2022 <span class=\"_ _0\"></span>r. <span class=\"_ _0\"></span>1<span class=\"_ _3\"></span></span> <span class=\"lse\">174</span> <span class=\"_ _0\"></span>mln <span class=\"_ _f\"></span>PL<span class=\"_ _3\"></span>N <span class=\"_ _f\"></span>(362 <span class=\"_ _0\"></span>mln <span class=\"_ _f\"></span>U<span class=\"_ _3\"></span>SD). <span class=\"_ _f\"></span>Grupa zaprzesta\u0142a <span class=\"_ _15\"> </span>ujmowania <span class=\"_ _15\"> </span>swojego <span class=\"_ _15\"> </span>udzia\u0142u <span class=\"_ _15\"> </span><span class=\"ff2 ls28\">w <span class=\"_ _15\"> </span></span>stratach <span class=\"_ _15\"> </span>Sierra <span class=\"_ _15\"> </span>Gorda <span class=\"_ _15\"> </span>S.C.M. <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>momencie, <span class=\"_ _15\"> </span>gdy <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _15\"> </span>tego <span class=\"_ _15\"> </span>udzia\u0142u przekroczy\u0142a <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>bilansow\u0105 udzia\u0142u <span class=\"_ _f\"></span>w<span class=\"ff2\"> </span>inwestycji <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>Sierra <span class=\"_ _3\"></span>Gorda <span class=\"_ _3\"></span>S.C.M. <span class=\"_ _f\"></span>Uj\u0119cie <span class=\"_ _3\"></span>udzia\u0142u <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>stratach <span class=\"_ _3\"></span>Sierra <span class=\"_ _3\"></span>Gorda S.C.M. spowodowa<span class=\"_ _4\"></span>\u0142o, \u017ce warto\u015b\u0107<span class=\"_ _4\"></span> bilansowa udzia\u0142\u00f3w w <span class=\"_ _4\"></span>Sierra Gorda S.C.M. r\u00f3wna <span class=\"_ _4\"></span>jest 0 PLN.<span class=\"ff2\"> </span>Po zredukowaniu ud<span class=\"_ _4\"></span>zia\u0142u do warto\u015bci <span class=\"_ _3\"></span>zerowej <span class=\"_ _3\"></span><span class=\"ff2\">Grupa <span class=\"_ _f\"></span></span>przeprowadzi\u0142a <span class=\"_ _3\"></span>analiz\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zakresie <span class=\"_ _f\"></span>istnienia <span class=\"_ _3\"></span>prawnego <span class=\"_ _f\"></span>lub <span class=\"_ _3\"></span>zwyczajowo <span class=\"_ _3\"></span>oczekiwanego <span class=\"_ _f\"></span>obowi\u0105zku dokonania <span class=\"_ _3\"></span>p\u0142atn<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _3\"></span>w<span class=\"ff2\"> imieniu <span class=\"_ _3\"></span>Sierra <span class=\"_ _3\"></span>Gorda <span class=\"_ _3\"></span>S.C.<span class=\"_ _4\"></span>M.<span class=\"ff3\">, <span class=\"_ _3\"></span>co <span class=\"_ _3\"></span>rodzi\u0142oby o<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>owi\u0105zek <span class=\"_ _3\"></span>ujmowania <span class=\"_ _3\"></span>przez G<span class=\"_ _3\"></span>rup\u0119<span class=\"ff2\"> <span class=\"_ _3\"></span></span>zobowi\u0105za<span class=\"_ _4\"></span>nia <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tego </span></span>tytu\u0142u<span class=\"ff2\">. <span class=\"_ _2\"> </span></span>Na <span class=\"_ _2\"> </span>podstawie <span class=\"_ _1\"> </span>wynik\u00f3w <span class=\"_ _2\"> </span><span class=\"ff2\">przeprowadzonych <span class=\"_ _1\"> </span>analiz <span class=\"_ _1\"> </span>Grupa <span class=\"_ _2\"> </span>nie <span class=\"_ _2\"> </span>identyfikuje <span class=\"_ _2\"> </span>istnienia <span class=\"_ _1\"> </span>prawnego <span class=\"_ _2\"> </span>lub <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>czekiwa<span class=\"_ _4\"></span>nego </span>obowi\u0105zku dok<span class=\"_ _4\"></span>onania p\u0142atn<span class=\"_ _4\"></span>o\u015bci w imieniu <span class=\"_ _4\"></span>Sierra Gorda <span class=\"_ _4\"></span>S.C.M., <span class=\"_ _4\"></span>o<span class=\"ff2\"> </span>kt\u00f3rym mowa w MSR <span class=\"_ _4\"></span>28.3<span class=\"ff2\">9<span class=\"lsd\">. </span>  </span>Grupa <span class=\"_ _13\"> </span>przeprowadzi<span class=\"_ _4\"></span>\u0142a <span class=\"_ _13\"> </span>r\u00f3wnie<span class=\"_ _4\"></span>\u017c <span class=\"_ _13\"> </span>analiz\u0119 <span class=\"_ _d\"> </span>warunk\u00f3w<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _d\"> </span>udzielonej <span class=\"_ _13\"> </span>Sierra <span class=\"_ _13\"> </span>Gorda <span class=\"_ _d\"> </span>S.C.M. <span class=\"_ _13\"> </span>gwarancji <span class=\"_ _13\"> </span>ustanowionej <span class=\"_ _13\"> </span>jako </span>zabezpieczeni<span class=\"_ _4\"></span>e sp\u0142aty transzy <span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>edytu, kt\u00f3ra <span class=\"_ _3\"></span>spe\u0142nia<span class=\"ff2\"> </span>definicj\u0119 gwarancji finansowej<span class=\"ff2\"> zgodnie z <span class=\"_ _3\"></span>MS<span class=\"_ _4\"></span>SF 9. <span class=\"_ _3\"></span><span class=\"ff3\">Szczeg\u00f3\u0142y dotycz\u0105c<span class=\"_ _4\"></span>e </span></span>udzielonych Sierr<span class=\"_ _4\"></span>a Gorda S.C.<span class=\"_ _4\"></span><span class=\"ff3\">M. gwarancji op<span class=\"_ _4\"></span>isane z<span class=\"_ _4\"></span>osta\u0142y w Nocie 8<span class=\"_ _4\"></span>.6.<span class=\"_ _3c\"> </span></span>Skr\u00f3cone dan<span class=\"_ _4\"></span>e finansowe d<span class=\"_ _4\"></span>otycz\u0105ce Sier<span class=\"_ _4\"></span>ra Gord<span class=\"_ _4\"></span>a S.C.M. przedstawi<span class=\"_ _4\"></span>ono w tabeli <span class=\"_ _4\"></span>poni\u017cej<span class=\"ff1\"> </span>Stan na  31.12.2023  Stan na  31.12.2022 Aktywa trwa\u0142e<span class=\"_ _4\"></span><span class=\"ff1\"> </span>20 752 22 052 Aktywa obrot<span class=\"_ _4\"></span>owe, w tym: 2 151 2 608 \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne i ekwiwalen<span class=\"_ _4\"></span>ty \u015brodk\u00f3w <span class=\"_ _4\"></span>pieni\u0119\u017cnych<span class=\"ff2\"> </span> <span class=\"lse\">609</span>  <span class=\"lse\">377</span> Zobowi\u0105zani<span class=\"_ _4\"></span>a d\u0142ugotermin<span class=\"_ _4\"></span>owe, w <span class=\"_ _4\"></span>tym:<span class=\"ff1\"> </span> <span class=\"lsf\">669</span> 23 751 Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u kredy<span class=\"_ _4\"></span>t\u00f3w, po\u017cycz<span class=\"_ _4\"></span>ek bankowych <span class=\"_ _4\"></span>i leasingu<span class=\"ff2\"> </span> <span class=\"lse\">525</span> 2 242 Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u po\u017c<span class=\"_ _4\"></span>yczek od podm<span class=\"_ _4\"></span>iot\u00f3w wsp\u00f3\u0142kontroluj\u0105c<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>- 20 891 Zobowi\u0105zani<span class=\"_ _4\"></span>a kr\u00f3tkotermi<span class=\"_ _4\"></span>nowe, w ty<span class=\"_ _4\"></span>m:<span class=\"ff1\"> </span>22 795 1 689 Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u kredy<span class=\"_ _4\"></span>t\u00f3w, po\u017cycz<span class=\"_ _4\"></span>ek bankowych <span class=\"_ _4\"></span>i leasingu<span class=\"ff2\"> </span>1 667  <span class=\"lse\">63</span> Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u po\u017c<span class=\"_ _4\"></span>yczek od podm<span class=\"_ _4\"></span>iot\u00f3w wsp\u00f3\u0142kontroluj\u0105c<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>19 504  <span class=\"lse\">63</span> Warto\u015b\u0107 bi<span class=\"_ _4\"></span>lansowa aktyw\u00f3w <span class=\"_ _4\"></span>netto (z uw<span class=\"_ _4\"></span>zgl\u0119dnieni<span class=\"_ _4\"></span>em wycen <span class=\"ff1\"> </span>do warto\u015bci god<span class=\"_ _4\"></span>ziwej z dni<span class=\"_ _4\"></span>a obj\u0119cia w<span class=\"_ _4\"></span>sp\u00f3\u0142kontroli)<span class=\"ff1\"> </span>( 561) ( 780) Udzia\u0142 Grupy Ka<span class=\"_ _4\"></span>pita\u0142owej w war<span class=\"_ _4\"></span>to\u015bci aktyw<span class=\"_ _4\"></span>\u00f3w netto (55%)<span class=\"_ _4\"></span><span class=\"ff2\"> </span>( 309) ( 429) \u0141\u0105czne skumul<span class=\"_ _4\"></span>owane nieuj<span class=\"_ _4\"></span>\u0119te udzia<span class=\"_ _4\"></span>\u0142y w stracie Si<span class=\"_ _4\"></span>erra Gorda S.C.M. (ujemne skum<span class=\"_ _4\"></span>ulowan<span class=\"_ _4\"></span>e ca\u0142kowite d<span class=\"_ _4\"></span>ochody)<span class=\"ff2\"> </span>1 054 1 174 Saldo odpisu z ty<span class=\"_ _4\"></span>tu\u0142y utraty <span class=\"_ _4\"></span>warto\u015bci udzia<span class=\"_ _4\"></span>\u0142\u00f3w Sierra <span class=\"_ _4\"></span>Gorda S.C.<span class=\"_ _4\"></span>M.<span class=\"ff2\"> </span>( 671) ( 671) Nieuj\u0119ta korek<span class=\"_ _4\"></span>ta z tytu\u0142u zysk<span class=\"_ _4\"></span>\u00f3w niezr<span class=\"_ _4\"></span>ealizowany<span class=\"_ _4\"></span>ch na transa<span class=\"_ _4\"></span>kcji pomi\u0119dzy Grup\u0105 <span class=\"_ _4\"></span>a wsp\u00f3lnym pr<span class=\"_ _4\"></span>zedsi<span class=\"_ _4\"></span>\u0119wzi\u0119ciem (zb<span class=\"_ _4\"></span>ycie projektu Oxide) ( 74) ( 74) Warto\u015b\u0107 inw<span class=\"_ _4\"></span>estycji w<span class=\"_ _4\"></span> skonsolidowanym s<span class=\"_ _4\"></span>prawozdani<span class=\"_ _4\"></span>u <span class=\"ff1\"> </span>z sytuacji fi<span class=\"_ _4\"></span>nansowej - - od 01.01.2023<span class=\"_ _4\"></span> do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2 Przychody z um\u00f3<span class=\"_ _4\"></span>w z klientami<span class=\"_ _4\"></span><span class=\"ff2\"> </span>6 035 7 225 Amortyzacja (1 400) (1 704) Odwr\u00f3cenie odpi<span class=\"_ _4\"></span>su z tytu<span class=\"_ _4\"></span>\u0142u utraty war<span class=\"_ _4\"></span>to\u015bci rzeczowych a<span class=\"_ _4\"></span>ktyw\u00f3w trwa\u0142ych<span class=\"ff2\"> </span> <span class=\"lse\">399</span> - Koszty z tytu<span class=\"_ _4\"></span>\u0142u odsetek<span class=\"ff2\"> </span>(1 <span class=\"lse\">391)</span> (1 440) Inne przychod<span class=\"_ _4\"></span>y/(koszty) (3 247) (3 325) Zysk brutto  <span class=\"lsf\">396</span>  <span class=\"lsf\">756</span> Podatek dochod<span class=\"_ _4\"></span>owy ( 273) ( 321) Zysk netto  <span class=\"lsf\">123</span>  <span class=\"lsf\">435</span> R\u00f3\u017cnice kursow<span class=\"_ _4\"></span>e z przeliczenia <span class=\"_ _4\"></span>aktyw<span class=\"_ _4\"></span>\u00f3w netto Sierr<span class=\"_ _4\"></span>a Gorda S.C.<span class=\"_ _4\"></span>M. <span class=\"ff2\"> </span>na walut\u0119 prez<span class=\"_ _4\"></span>entacji w P<span class=\"_ _4\"></span>LN<span class=\"ff2\"> </span> <span class=\"lsf\">96</span> ( 103) \u0141\u0105czne ca\u0142k<span class=\"_ _4\"></span>owite dochody<span class=\"_ _4\"></span><span class=\"ff1\"> </span> <span class=\"lsf\">219</span>  <span class=\"lsf\">332</span> Pozosta\u0142e inf<span class=\"_ _4\"></span>ormacje dot. ud<span class=\"_ _4\"></span>zia\u0142u Grupy <span class=\"_ _4\"></span>Kapita\u0142ow<span class=\"_ _4\"></span>ej w pr<span class=\"_ _4\"></span>zedsi\u0119wzi\u0119ciu Si<span class=\"_ _4\"></span>erra Gorda S.<span class=\"_ _4\"></span>C.M.<span class=\"ff2 fc0\"> </span>Stan na  31.12.2023 Stan na  31.12.2022 Udzia\u0142 Grupy w <span class=\"_ _4\"></span>umownych z<span class=\"_ _4\"></span>obowi\u0105za<span class=\"_ _4\"></span>niach (inwestycyjn<span class=\"_ _4\"></span>ych i operacyjnych)<span class=\"_ _4\"></span> 7 758 7 153 Udzia\u0142 Grupy w <span class=\"_ _4\"></span>\u0142\u0105cznej kwocie pr<span class=\"_ _4\"></span>zysz\u0142ych <span class=\"_ _4\"></span>op\u0142at leasingowych br<span class=\"_ _4\"></span>utto z tytu<span class=\"_ _4\"></span>\u0142u um\u00f3w leasingu <span class=\"_ _4\"></span>sprz\u0119tu g\u00f3rniczego<span class=\"ff2\"> </span> <span class=\"lse\">480</span>  <span class=\"lse\">459</span> Nota 8.6 Gwarancje udzi<span class=\"_ _4\"></span>elone przez Grup<span class=\"_ _4\"></span>\u0119<span class=\"ff2\"> </span> <span class=\"lse\">866</span>  <span class=\"lse\">969<span class=\"_ _3c\"> </span></span>Nota 6.2 Po\u017cycz<span class=\"_ _4\"></span>ki udzielone<span class=\"ff1\"> </span>w<span class=\"_ _4\"></span>sp\u00f3lnemu<span class=\"ff1\"> <span class=\"_ _4\"></span><span class=\"ff4\">przedsi\u0119wzi\u0119<span class=\"ff1 ls47\">ciu<span class=\"ls0\"> (Sie<span class=\"_ _4\"></span>rra Gord<span class=\"_ _4\"></span>a S.C.M.) </span></span></span></span>Zasady <span class=\"ff4\">rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania,  za\u0142<span class=\"_ _4\"></span>o\u017cenia i <span class=\"_ _4\"></span>os\u0105dy<span class=\"ff1\"> </span>Po\u017cyczki <span class=\"_ _2d\"> </span>udzielone <span class=\"_ _2d\"> </span>Sierra<span class=\"_ _4\"></span> <span class=\"_ _2d\"> </span>Gorda <span class=\"_ _2d\"> </span>S.C.M.<span class=\"ff2\"> <span class=\"_ _2d\"> </span></span>zo<span class=\"_ _3\"></span>sta\u0142<span class=\"_ _4\"></span>y za<span class=\"ls0\">kwalifikowane <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>aktyw<span class=\"ff3\">\u00f3</span>w <span class=\"_ _14\"> </span>finansowych <span class=\"_ _14\"> </span>dotkni<span class=\"ff3\">\u0119</span>tych<span class=\"_ _4\"></span> </span>utrat<span class=\"ff3\">\u0105</span> <span class=\"_ _f\"></span>warto<span class=\"ff3\">\u015b</span>ci <span class=\"_ _0\"></span>ze <span class=\"_ _f\"></span>wzgl<span class=\"ff3\">\u0119</span>du <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>wysokie <span class=\"_ _0\"></span>ryzyko <span class=\"_ _f\"></span>kredytowe na  moment  pocz<span class=\"ff3\">\u0105<span class=\"_ _4\"></span><span class=\"ff2\">tkowego  uj<span class=\"ff3\">\u0119</span>c<span class=\"_ _4\"></span>ia  <span class=\"ff3\">(POC<span class=\"_ _4\"></span>I).  Po\u017cyczki  P<span class=\"_ _4\"></span>OCI </span></span></span>wyceniane <span class=\"_ _13\"> </span>s\u0105 <span class=\"_ _13\"> </span>we<span class=\"_ _3\"></span>d\u0142u<span class=\"_ _4\"></span>g <span class=\"_ _13\"> </span>zamortyzowanego <span class=\"_ _13\"> </span>kosztu <span class=\"_ _13\"> </span>przy zastosowaniu <span class=\"_ _1f\"> </span>metody <span class=\"_ _1d\"> </span>efekty<span class=\"_ _4\"></span>wnej <span class=\"_ _1f\"> </span>stopy <span class=\"_ _1d\"> </span>procentowej skorygowanej <span class=\"_ _15\"> </span>o <span class=\"_ _14\"> </span>ryzyko <span class=\"_ _15\"> </span>kredytowe <span class=\"_ _14\"> </span>przy <span class=\"_ _14\"> </span>wykorzystani<span class=\"_ _4\"></span>u analizy <span class=\"_ _11\"> </span>scenariuszowej <span class=\"_ _15\"> </span>i <span class=\"_ _11\"> </span>dost\u0119pnych <span class=\"_ _15\"> </span>wolnych <span class=\"_ _11\"> </span>\u015brodk\u00f3w pieni\u0119\u017cnych Sierr<span class=\"_ _4\"></span>a Gorda <span class=\"_ _4\"></span>S.C.M.<span class=\"ff2\"> </span>W<span class=\"ff3\">arunki <span class=\"_ _22\"> </span>sp\u0142aty <span class=\"_ _22\"> </span>po\u017cycz<span class=\"_ _4\"></span>ek <span class=\"_ _22\"> </span>udzielonych <span class=\"_ _22\"> </span>na <span class=\"_ _1d\"> </span>finansowanie </span>operacji <span class=\"_ _0\"> </span>zagranicznych, <span class=\"_ _0\"></span>w <span class=\"ff3\">tym <span class=\"_ _1\"> </span>przewidywane <span class=\"_ _0\"> </span>terminy <span class=\"_ _1\"> </span>sp\u0142aty</span>, zosta\u0142y <span class=\"_ _17\"> </span>okre\u015blone <span class=\"_ _17\"> </span>w <span class=\"_ _17\"> </span>poszczeg\u00f3lnych <span class=\"_ _17\"> </span>umowach. <span class=\"_ _17\"> </span><span class=\"ff2\">Zgodnie </span>z <span class=\"ff3\">warunka<span class=\"_ _4\"></span>mi  umowy, <span class=\"_ _10\"> </span>kwota <span class=\"_ _10\"> </span>g\u0142\u00f3wna  i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>odse<span class=\"_ _4\"></span>tki  p\u0142<span class=\"_ _3\"></span>atne  s\u0105 <span class=\"_ _19\"> </span>na </span>\u017c\u0105danie, <span class=\"_ _11\"> </span>nie <span class=\"_ _15\"> </span>p\u00f3\u017aniej <span class=\"_ _11\"> </span>jednak <span class=\"_ _15\"> </span>ni\u017c <span class=\"_ _11\"> </span>do<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"lse\">15</span> grud<span class=\"_ _4\"></span>nia <span class=\"_ _11\"> </span>2024 <span class=\"_ _15\"> </span>r. <span class=\"_ _15\"> </span>Ze </span>wzgl\u0119du  na <span class=\"_ _12\"> </span>brak  ocz<span class=\"_ _4\"></span>ekiwanej <span class=\"_ _12\"> </span>sp\u0142aty  po\u017cy<span class=\"_ _4\"></span>czki  w <span class=\"_ _12\"> </span>umownym<span class=\"_ _4\"></span> terminie  w  ci\u0105gu  12  miesi\u0119cy  od <span class=\"_ _10\"> </span>dnia  zako\u0144czenia  okresu<span class=\"_ _4\"></span> sprawozdawcz<span class=\"_ _4\"></span>ego, <span class=\"_ _1\"> </span><span class=\"ff3\">a <span class=\"_ _2\"> </span>tak\u017ce <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>uwagi <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>fakt, <span class=\"_ _2\"> </span>\u017ce <span class=\"_ _1\"> </span>ka\u017cda <span class=\"_ _1\"> </span>sp\u0142<span class=\"_ _3\"></span>ata<span class=\"_ _4\"></span> </span>wymaga <span class=\"_ _10\"> </span>zgody  obu <span class=\"_ _11\"> </span>partner\u00f3<span class=\"_ _4\"></span>w<span class=\"ff2\"> <span class=\"_ _10\"> </span></span>wsp\u00f3lnego <span class=\"_ _10\"> </span>przedsi\u0119wz<span class=\"_ _4\"></span>i\u0119cia<span class=\"ff2 ls2c\">, </span>a <span class=\"ff3\">takich <span class=\"_ _10\"> </span>zg\u00f3d <span class=\"_ _11\"> </span>ni<span class=\"_ _3\"></span>e <span class=\"_ _10\"> </span>by\u0142o <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>dzie<span class=\"_ _3\"></span>\u0144 <span class=\"_ _10\"> </span>bilansowy</span> <span class=\"_ _11\"> </span><span class=\"ff3\">oraz <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>dzie\u0144 </span>podpisania <span class=\"_ _c\"> </span>skonsolidowanego <span class=\"_ _14\"> </span>sprawozdania <span class=\"_ _d\"> </span>finansowego, Grupa <span class=\"_ _24\"> </span>prezentuje <span class=\"_ _2b\"> </span>saldo <span class=\"_ _24\"> </span>po<span class=\"_ _3\"></span>\u017cyczki <span class=\"_ _24\"> </span>jako <span class=\"_ _2b\"> </span>nale\u017cno\u015b\u0107<span class=\"_ _4\"></span> d\u0142ugoterminow\u0105. <span class=\"_ _1\"> </span><span class=\"ff2 lsf\">Ze<span class=\"_ _3\"></span><span class=\"ls0\"> <span class=\"_ _2\"> </span></span></span>wzgl\u0119du<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>implementacj\u0119 <span class=\"_ _1\"> </span>MSSF <span class=\"_ _2\"> </span>9,  <span class=\"ff2\">na<span class=\"_ _4\"></span> </span>dzie\u0144 <span class=\"_ _1c\"> </span>1 <span class=\"_ _1c\"> </span>stycznia <span class=\"_ _1c\"> </span>2018 <span class=\"_ _16\"> </span>r. <span class=\"_ _1c\"> </span>oszacowano <span class=\"_ _16\"> </span>oczekiwan\u0105 niezdyskontowa<span class=\"_ _4\"></span>n\u0105 <span class=\"_ _1b\"> </span>strat<span class=\"_ _4\"></span>\u0119 <span class=\"_ _1b\"> </span>kr<span class=\"_ _4\"></span>edytow\u0105 <span class=\"_ _1b\"> </span>na <span class=\"_ _18\"> </span>moment pocz\u0105tkoweg<span class=\"_ _4\"></span>o uj\u0119cia <span class=\"_ _3\"></span>w kwocie 6<span class=\"ff2\"> <span class=\"lse\">105</span> mln PLN <span class=\"_ _3\"></span>(1 754 mln USD </span>przeliczone <span class=\"_ _1\"> </span>kursem <span class=\"_ _1\"> </span>NBP <span class=\"_ _1\"> </span>USD/PLN <span class=\"_ _2\"> </span>3,4813 <span class=\"_ _1\"> </span>z dnia <span class=\"_ _1\"> </span>2<span class=\"_ _3\"></span>9 <span class=\"_ _1\"> </span>grudnia 2017 <span class=\"_ _3\"></span>r.). <span class=\"_ _0\"></span>Na <span class=\"_ _f\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _f\"></span>grudnia <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>r. <span class=\"_ _0\"></span>powy\u017csza <span class=\"_ _f\"></span>kwota <span class=\"_ _f\"></span>uleg\u0142a w <span class=\"ff3\">ca\u0142o\u015bci <span class=\"_ _c\"> </span>odwr\u00f3ceniu. <span class=\"_ _14\"> </span>N<span class=\"_ _3\"></span>a <span class=\"_ _c\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>31 <span class=\"_ _c\"> </span>grud<span class=\"_ _3\"></span></span>nia <span class=\"_ _c\"> </span>2023 <span class=\"_ _14\"> </span>r. <span class=\"_ _d\"> </span>nie wyst\u0119puj\u0105 <span class=\"_ _1a\"> </span>oczekiwane <span class=\"_ _1e\"> </span>straty<span class=\"_ _4\"></span> <span class=\"_ _1a\"> </span>kredytowe <span class=\"_ _1e\"> </span>na <span class=\"_ _1e\"> </span>moment<span class=\"_ _4\"></span> pocz\u0105tkoweg<span class=\"_ _4\"></span>o uj\u0119cia.<span class=\"ff2\"> </span>Sp\u0142aty<span class=\"ff2\"> z</span>ad\u0142u\u017cenia prz<span class=\"_ _4\"></span>ez Sierra Gorda S.C.M. uza<span class=\"_ _4\"></span>le\u017cnione <span class=\"ls26\">s\u0105</span><span class=\"ff2\"> od </span>sytuacji finans<span class=\"_ _4\"></span>owej <span class=\"ff3\">tej sp\u00f3\u0142ki. W 202<span class=\"_ _4\"></span>2 r. mia\u0142y miejsce sp\u0142aty <span class=\"_ _4\"></span>w </span>\u0142\u0105cznej <span class=\"_ _1\"> </span>kwocie <span class=\"_ _1\"> </span>193<span class=\"ff2\"> mln <span class=\"_ _1\"> </span>USD <span class=\"_ _1\"> </span>(789 <span class=\"_ _1\"> </span>mln <span class=\"_ _1\"> </span>PLN). <span class=\"_ _2\"> </span>W <span class=\"_ _1\"> </span>roku <span class=\"_ _1\"> </span>2023 <span class=\"_ _1\"> </span>r. </span>nast\u0105pi\u0142y <span class=\"_ _3\"></span>kolejne p\u0142<span class=\"_ _3\"></span>atno\u015bc<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>\u0142\u0105cznej <span class=\"_ _3\"></span>kwocie <span class=\"_ _3\"></span>39 <span class=\"_ _3\"></span>mln <span class=\"_ _3\"></span>USD <span class=\"_ _3\"></span>(163 mln <span class=\"_ _1f\"> </span>PLN). <span class=\"_ _1f\"> </span>Z uwagi <span class=\"_ _17\"> </span>na <span class=\"_ _1f\"> </span>to, <span class=\"_ _1f\"> </span><span class=\"ff3\">\u017ce <span class=\"_ _1f\"> </span>rozliczenie <span class=\"_ _1f\"> </span>po\u017cyczki <span class=\"_ _17\"> </span>jest </span>planowane <span class=\"_ _1f\"> </span>i <span class=\"ff3\">prawdopod<span class=\"_ _4\"></span>obne <span class=\"_ _1f\"> </span>w <span class=\"_ _1f\"> </span>daj\u0105cej <span class=\"_ _1d\"> </span>si\u0119 <span class=\"_ _1f\"> </span>przewidzie\u0107 </span>przysz\u0142o\u015bci, <span class=\"_ _2f\"> </span>po\u017cyczka <span class=\"_ _2f\"> </span>t<span class=\"_ _3\"></span>a <span class=\"_ _2f\"> </span>nie <span class=\"_ _32\"> </span>stanowi <span class=\"_ _32\"> </span>inwestycji <span class=\"_ _2f\"> </span>netto w rozumieniu <span class=\"_ _4\"></span>MSR 21.15.  Grupa <span class=\"_ _f\"></span>przeprowadzi\u0142a <span class=\"_ _3\"></span>wycen\u0119 <span class=\"_ _f\"></span>po\u017cyczki <span class=\"_ _f\"></span>zgodnie <span class=\"_ _f\"></span>z<span class=\"ff2\"> wymogami </span>MSSF <span class=\"_ _16\"> </span>9.5.5.1<span class=\"_ _4\"></span>7. <span class=\"_ _23\"> </span>Dla <span class=\"_ _16\"> </span>oszacowa<span class=\"_ _4\"></span>nia <span class=\"_ _23\"> </span>oczekiwanych <span class=\"_ _23\"> </span>strat kredytowych <span class=\"_ _17\"> </span>wykorzystano <span class=\"_ _1f\"> </span>an<span class=\"_ _4\"></span>aliz\u0119 <span class=\"_ _1f\"> </span>scenariusz<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _1f\"> </span>(MSSF<span class=\"_ _4\"></span> 9.5.5.18) <span class=\"_ _1\"> </span>obejmuj\u0105c\u0105 <span class=\"_ _2\"> </span>za\u0142o\u017cenia <span class=\"_ _0\"></span>Grupy <span class=\"_ _2\"> </span>odno\u015bnie <span class=\"_ _1\"> </span>sp\u0142acalno\u015bci udzielonej <span class=\"_ _1a\"> </span>po\u017cyczki. <span class=\"_ _1a\"> </span>Analiz\u0119 <span class=\"_ _1a\"> </span>sce<span class=\"_ _3\"></span>nariusz<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _1a\"> </span>oparto <span class=\"_ _1a\"> </span>o przep\u0142ywy <span class=\"_ _d\"> </span>pieni\u0119\u017cne <span class=\"_ _c\"> </span>Sierra <span class=\"_ _d\"> </span>Gorda <span class=\"_ _d\"> </span>S.C.M. <span class=\"_ _d\"> </span><span class=\"ff2\">oszacowane <span class=\"_ _d\"> </span>w </span>oparciu <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>aktualne <span class=\"_ _14\"> </span>\u015bcie\u017cki <span class=\"_ _15\"> </span>rynkowych <span class=\"_ _15\"> </span>prognoz <span class=\"_ _14\"> </span>cenowych metali, <span class=\"_ _1e\"> </span>kt\u00f3re <span class=\"_ _1e\"> </span>nast\u0119pnie <span class=\"_ _1e\"> </span>zosta\u0142y <span class=\"_ _1e\"> </span>zdyskontowane<span class=\"ff2\"> <span class=\"_ _1e\"> </span>przy </span>zastosowaniu <span class=\"_ _f\"></span>efektywnej <span class=\"_ _0\"></span>stopy <span class=\"_ _0\"></span>procentow<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>skorygowanej <span class=\"_ _f\"></span>o ryzyko <span class=\"_ _2f\"> </span>kredytowe, <span class=\"_ _22\"> </span>ustalonej <span class=\"_ _2f\"> </span>przy <span class=\"_ _2f\"> </span>pocz\u0105tkowym <span class=\"_ _2f\"> </span>uj\u0119ciu po\u017cyczki zgodni<span class=\"_ _4\"></span>e z MSSF 9.B5<span class=\"_ _4\"></span>.5.45 <span class=\"_ _4\"></span>na<span class=\"ff2\"> poziomie 6,42%. </span>Pozosta\u0142e <span class=\"_ _1d\"> </span>istotne <span class=\"_ _1f\"> </span>za\u0142o\u017cenia <span class=\"_ _1f\"> </span>wykorzystane <span class=\"_ _1d\"> </span>przy <span class=\"_ _1f\"> </span>wycenie po\u017cyczki dotycz\u0105<span class=\"_ _4\"></span>:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">prawdopod<span class=\"_ _4\"></span>obie\u0144stwa real<span class=\"_ _4\"></span>izacji poszcz<span class=\"_ _4\"></span>eg\u00f3lnych </span></span>scenariuszy wyc<span class=\"_ _4\"></span>eny, \u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">poziomu pr<span class=\"_ _4\"></span>odukcji, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">poziomu koszt<span class=\"_ _4\"></span>\u00f3w,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">poziomu na<span class=\"_ _4\"></span>k\u0142ad\u00f3w inwest<span class=\"_ _4\"></span>ycyjnych,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">finansowania <span class=\"_ _4\"></span>zewn\u0119trzne<span class=\"_ _4\"></span>go Sierra<span class=\"_ _4\"></span> <span class=\"ff2\">Gorda S.C.M., </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">formy i p<span class=\"_ _4\"></span>oziomu finans<span class=\"_ _4\"></span>owania w<span class=\"_ _4\"></span>\u0142a\u015bcicielskiego S<span class=\"_ _4\"></span>ierra </span></span>Gorda S.C.M., \u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">opodatkowania<span class=\"_ _4\"></span> na pozi<span class=\"_ _4\"></span>omie Sierra<span class=\"_ _4\"></span> Gorda S.C.M., </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">dystrybucji \u015br<span class=\"_ _4\"></span>odk\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych<span class=\"_ _4\"></span>. <span class=\"ff2\"> </span></span></span>Przysz\u0142a realiza<span class=\"_ _4\"></span>cja za\u0142o\u017ce\u0144 b\u0105d\u017a jej br<span class=\"_ _4\"></span>ak zale\u017ce\u0107 b\u0119d\u0105 od wielu<span class=\"_ _4\"></span> czynnik\u00f3w <span class=\"_ _0\"></span><span class=\"ff2\">makroekon<span class=\"_ _4\"></span>omicznyc<span class=\"_ _4\"></span>h, <span class=\"_ _0\"></span>operacyjnych, <span class=\"_ _f\"></span>finansowych </span>oraz <span class=\"_ _0\"></span>uzgodnie\u0144 <span class=\"_ _0\"></span>pomi<span class=\"_ _4\"></span>\u0119dzy <span class=\"_ _0\"></span>partnerami <span class=\"_ _f\"></span>JV <span class=\"_ _0\"> </span>(analiza <span class=\"_ _0\"></span>wra\u017cliwo\u015bci warto\u015bci bilans<span class=\"_ _4\"></span>owej po\u017cyczki <span class=\"_ _4\"></span>w Nocie 7<span class=\"_ _4\"></span>.5.2.4).<span class=\"ff2\"> </span>Na <span class=\"_ _f\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>rudnia <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span><span class=\"ff2\">3 <span class=\"_ _f\"></span></span>r. <span class=\"_ _f\"></span>Gr<span class=\"_ _3\"></span>upa <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>szacowa<span class=\"_ _4\"></span>\u0142a <span class=\"_ _f\"></span>przewidywane <span class=\"_ _f\"></span>przep\u0142ywy <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _f\"></span>sp\u0142aty <span class=\"_ _f\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _3\"></span>udzielonych po\u017cyczek <span class=\"_ _2\"> </span>Sierra  Gorda <span class=\"_ _2\"> </span>S.C.M., <span class=\"_ _12\"> </span>w<span class=\"ff2\"> wyniku  cze<span class=\"_ _4\"></span>go  zg<span class=\"_ _4\"></span>odnie <span class=\"_ _2\"> </span>z  MSSF <span class=\"_ _2\"> </span>9.5.5.14  rozp<span class=\"_ _4\"></span>oznano  <span class=\"ff3\">zysk <span class=\"_ _2\"> </span>z  tytu<span class=\"_ _4\"></span>\u0142u  odwr<span class=\"_ _4\"></span>\u00f3cenia <span class=\"_ _2\"> </span>utraty </span></span>warto\u015bci <span class=\"ff2\">w kwoci<span class=\"_ _4\"></span>e 101 mln P<span class=\"_ _4\"></span>LN (26 m<span class=\"_ _4\"></span>ln USD). W okresi<span class=\"ff3\">e por<span class=\"_ _4\"></span>\u00f3wnywalnym <span class=\"_ _4\"></span>dokonano odwr<span class=\"_ _4\"></span>\u00f3cenia odpisu <span class=\"_ _4\"></span>w kwocie <span class=\"ff2 lse\">873<span class=\"ls0\"> mln </span></span></span></span>PLN.  Za\u0142o\u017cenia  przyj\u0119te  do  szacunku  przep\u0142yw\u00f3<span class=\"_ _4\"></span>w  pieni\u0119\u017cnych  Sierra<span class=\"_ _4\"></span>  Gorda<span class=\"_ _3\"></span><span class=\"ff2\">  </span>S.C.M.  (notowania  cen  metali  oraz  pozosta\u0142e kluczowe za\u0142o\u017c<span class=\"_ _4\"></span>enia) przedstawi<span class=\"_ _4\"></span>one zos<span class=\"_ _4\"></span>ta\u0142y poni\u017cej:<span class=\"ff2\"> </span>Podstawowe <span class=\"_ _4\"></span>za\u0142o\u017cenia m<span class=\"_ _4\"></span>akroekonomic<span class=\"_ _4\"></span>zne przyj\u0119t<span class=\"_ _4\"></span>e w szac<span class=\"_ _4\"></span>owaniu pr<span class=\"_ _4\"></span>zep\u0142yw\u00f3w p<span class=\"_ _4\"></span>ieni\u0119\u017cnych \u2013<span class=\"ff1\"> notowania cen </span>metali \u015acie\u017cki <span class=\"_ _0\"></span>cenowe <span class=\"_ _0\"></span>zosta\u0142y <span class=\"_ _f\"></span>przyj\u0119te <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>decyzji<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>Komitetu <span class=\"_ _f\"></span>Ryzyka <span class=\"_ _0\"></span>Rynkowego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>KGHM <span class=\"_ _0\"></span>Polska <span class=\"_ _f\"></span>Mie<span class=\"_ _3\"></span>d\u017a <span class=\"_ _f\"></span>S.A., <span class=\"_ _0\"></span>bior\u0105cej pod uwag\u0119 aktualn<span class=\"_ _4\"></span>e prognoz<span class=\"_ _4\"></span>y rynkowe:<span class=\"ff2\"> </span>Okres 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>LT<span class=\"ls0\"> </span>Cena miedzi <span class=\"_ _4\"></span>[USD/t] 8 500 8 <span class=\"ls0\">7</span>00<span class=\"ls0\"> </span>9 0<span class=\"ls13\">00</span> 9 2<span class=\"ls13\">00</span> 8 <span class=\"ls13\">25</span>0 Cena z\u0142ota [US<span class=\"_ _4\"></span>D/oz]<span class=\"ff1\"> </span>1 90<span class=\"ls0\">0 </span>1 <span class=\"ls0\">8</span>00<span class=\"ls0\"> </span>1 650 1 60<span class=\"ls0\">0 </span>1 <span class=\"ls0\">6</span>00<span class=\"ls0\"> </span>Pozosta\u0142e kluc<span class=\"_ _4\"></span>zowe za\u0142<span class=\"_ _4\"></span>o\u017cenia dl<span class=\"_ _4\"></span>a szacunku przep\u0142yw<span class=\"_ _4\"></span>\u00f3w pi<span class=\"_ _4\"></span>eni\u0119\u017cnych <span class=\"ff1\"> </span>Okres \u017cycia kopal<span class=\"_ _4\"></span>ni / okres pr<span class=\"_ _4\"></span>ognozy<span class=\"ff2\"> </span>24<span class=\"ls0\"> </span>Poziom produkcji m<span class=\"_ _4\"></span>iedzi w okr<span class=\"_ _4\"></span>esie \u017cycia <span class=\"_ _4\"></span>kopalni  (tys<span class=\"_ _4\"></span>. t)<span class=\"ff2\"> </span>3 7<span class=\"lse\">32</span> Poziom produkcji m<span class=\"_ _4\"></span>olibdenu w <span class=\"_ _4\"></span>okresie \u017cyc<span class=\"_ _4\"></span>ia kopalni (ml<span class=\"_ _4\"></span>n funt\u00f3w)<span class=\"ff2\"> </span>2<span class=\"lse\">33</span> Poziom <span class=\"ff3\">produkcji z<span class=\"_ _4\"></span>\u0142ota w okresi<span class=\"_ _4\"></span>e \u017cycia <span class=\"_ _4\"></span>kopalni (tys. <span class=\"_ _4\"></span>oz)<span class=\"ff2\"> </span></span>1 043<span class=\"ls0\"> </span>\u015arednia mar\u017ca<span class=\"_ _4\"></span> operacyjna w <span class=\"_ _4\"></span>okresie \u017c<span class=\"_ _4\"></span>ycia kopalni<span class=\"ff2\"> </span>43,<span class=\"ls0\">1% </span>Zastosowana s<span class=\"_ _4\"></span>topa dysk<span class=\"_ _4\"></span>onta po opodatk<span class=\"_ _4\"></span>owaniu (wykorz<span class=\"_ _4\"></span>ystana d<span class=\"_ _4\"></span>o wyliczenia wa<span class=\"_ _4\"></span>rto\u015bci godziwej dla c<span class=\"_ _4\"></span>el\u00f3w ujawnien<span class=\"_ _4\"></span>ia w Cz\u0119\u015bci 7)<span class=\"_ _4\"></span><span class=\"ff2\"> </span>9,13<span class=\"ls0\">% </span>Poziom <span class=\"ff3\">nak\u0142ad\u00f3w inw<span class=\"_ _4\"></span>estycyjny<span class=\"_ _4\"></span>ch do poni<span class=\"_ _4\"></span>esienia w <span class=\"_ _4\"></span>okresie \u017cycia <span class=\"_ _4\"></span>kopalni (mln U<span class=\"_ _4\"></span>SD)<span class=\"ff2\"> </span></span>1 708<span class=\"ls0\">  </span>Poziom kapitalizowan<span class=\"_ _4\"></span>ych k<span class=\"_ _4\"></span>oszt\u00f3w usu<span class=\"_ _4\"></span>wania nadk\u0142adu <span class=\"_ _4\"></span>w okresie <span class=\"_ _4\"></span>\u017cycia kopalni (ml<span class=\"_ _4\"></span>n USD)<span class=\"ff2\"> </span>4 <span class=\"lse\">102</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-367": {
   "value": "Zasady rachunkowo\u015bci Pozycja  zaanga\u017cowanie  we  wsp\u00f3lne  przedsi\u0119wzi\u0119cia  obejmuje:  inwestycje  we  wsp\u00f3lne  przedsi\u0119wzi\u0119cia  wyceniane metod\u0105 praw w\u0142asno\u015bci oraz po\u017cyczki udzielone wsp\u00f3lnym przedsi\u0119wzi\u0119ciom. Grupa  kwalifikuje  do  inwestycji  wycenianych  metod\u0105  praw  w\u0142asno\u015bci  udzia\u0142y  we  wsp\u00f3lnych  przedsi\u0119wzi\u0119ciach b\u0119d\u0105cych wsp\u00f3lnymi ustaleniami umownymi, w  kt\u00f3rych strony sprawuj\u0105ce wsp\u00f3\u0142kontrol\u0119 maj\u0105 prawa  do  aktyw\u00f3w netto  tej  jednostki.  Wsp\u00f3\u0142kontrola  wyst\u0119puje  w\u00f3wczas,  gdy  decyzje  dotycz\u0105ce  istotnej  dzia\u0142alno\u015bci  wsp\u00f3lnych przedsi\u0119wzi\u0119\u0107 wymagaj\u0105 jednomy\u015blnej zgody stron wsp\u00f3\u0142kontroluj\u0105cych.  Inwestycje te pocz\u0105tkowo ujmuje si\u0119 wed\u0142ug ceny nabycia. Udzia\u0142 Grupy w zysku lub stracie jednostek wycenianych metod\u0105 praw w\u0142asno\u015bci (ustalony z uwzgl\u0119dnieniem wp\u0142ywu wycen do warto\u015bci godziwej z dnia nabycia inwestycji) od dnia  nabycia  ujmuje  si\u0119  w  wyniku  finansowym,  za\u015b  jej  udzia\u0142  w  zmianach  stanu  zakumulowanych  pozosta\u0142ych ca\u0142kowitych dochod\u00f3w od dnia nabycia w odpowiedniej pozycji zakumulowanych ca\u0142kowitych dochod\u00f3w.  Niezrealizowane zyski i straty z tytu\u0142u transakcji pomi\u0119dzy inwestorem a wsp\u00f3lnym przedsi\u0119wzi\u0119ciem s\u0105 eliminowane w  kwocie  odpowiadaj\u0105cej  udzia\u0142owi  inwestora  w  tych  zyskach/(stratach)  w  korespondencji  z  warto\u015bci\u0105  bilansow\u0105 udzia\u0142u  Grupy  w  tej  jednostce.  W  sytuacji,  gdy  na  dzie\u0144  ko\u0144cz\u0105cy  okres  sprawozdawczy  udzia\u0142  Grupy w niezrealizowanym  zysku  na  transakcjach  pomi\u0119dzy  Grup\u0105  a  wsp\u00f3lnym  przedsi\u0119wzi\u0119ciem  przekracza  warto\u015b\u0107 bilansow\u0105 inwestycji w t\u0119 jednostk\u0119, udzia\u0142 Grupy w tych zyskach podlega eliminacji do poziomu bilansowego udzia\u0142u Grupy w tej jednostce. Eliminacji niezrealizowanych zysk\u00f3w w proporcji do udzia\u0142\u00f3w Grupy, nierozliczonych w okresie, w  kt\u00f3rym  nast\u0105pi\u0142a  transakcja,  dokonuje  si\u0119  w  kolejnych  okresach  sprawozdawczych  w  momencie,  gdy  warto\u015b\u0107 bilansowa udzia\u0142u Grupy w tej jednostce osi\u0105gnie warto\u015b\u0107 powy\u017cej zera. Inwestycja  testowana  jest  na  utrat\u0119  warto\u015bci  w  przypadku  wyst\u0105pienia  przes\u0142anek  wskazuj\u0105cych  na  mo\u017cliwo\u015b\u0107 wyst\u0105pienia utraty warto\u015bci poprzez wyliczenie warto\u015bci odzyskiwalnej. Wa\u017cne oszacowania, za\u0142o\u017cenia i os\u0105dy Istnienie wsp\u00f3\u0142kontroli Grupa Kapita\u0142owa kwalifikuje jako wsp\u00f3lne przedsi\u0119wzi\u0119cie zgodnie z MSSF 11 sp\u00f3\u0142k\u0119 Sierra Gorda S.C.M. z siedzib\u0105 w Chile,  w  kt\u00f3rej  udzia\u0142  kapita\u0142owy  KGHM  INTERNATIONAL  LTD.  wynosi  55%.  Kwalifikacji  Sierra  Gorda  S.C.M. do kategorii  wsp\u00f3lnych  przedsi\u0119wzi\u0119\u0107,  mimo  55%  udzia\u0142u  Grupy  Kapita\u0142owej,  dokonano  na  podstawie  analizy warunk\u00f3w porozumie\u0144 pomi\u0119dzy stronami oraz ustale\u0144 umownych, kt\u00f3re wskaza\u0142y na sprawowanie wsp\u00f3\u0142kontroli. Zgodnie z warunkami porozumie\u0144 wszystkie istotne dzia\u0142ania Sierra Gorda S.C.M. wymagaj\u0105 jednomy\u015blnej zgody obu w\u0142a\u015bcicieli.  W powo\u0142ywanej  Radzie  w\u0142a\u015bcicieli  Grupa  oraz  pozostali  w\u0142a\u015bciciele  maj\u0105  po  trzech  cz\u0142onk\u00f3w.  Rada w\u0142a\u015bcicieli  podejmuje  decyzje  strategiczne  i sprawuje  nadz\u00f3r  nad  ich  wykonaniem.  Zatwierdza  r\u00f3wnie\u017c  sk\u0142ad najwy\u017cszej kadry menad\u017cerskiej. W okresie sprawozdawczym nie uleg\u0142y zmianie postanowienia, kt\u00f3re by\u0142y podstaw\u0105 kwalifikacji inwestycji do kategorii wsp\u00f3lnych przedsi\u0119wzi\u0119\u0107. Zgodnie z os\u0105dem Grupy, po\u017cyczki udzielone wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu Sierra Gorda S.C.M. nie spe\u0142niaj\u0105 kryteri\u00f3w uznania  za  inwestycj\u0119  netto  we  wsp\u00f3lne  przedsi\u0119wzi\u0119cie  z uwagi  na  to,  \u017ce  rozliczenie  po\u017cyczek  jest  planowane i prawdopodobne w daj\u0105cej si\u0119 przewidzie\u0107 przysz\u0142o\u015bci. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "Zasady rachunkowo\u015bci Pozycja  zaanga\u017cowanie  we  wsp\u00f3lne  przedsi\u0119wzi\u0119cia  obejmuje:  inwestycje  we  wsp\u00f3lne  przedsi\u0119wzi\u0119cia  wyceniane metod\u0105 praw w\u0142asno\u015bci oraz po\u017cyczki udzielone wsp\u00f3lnym przedsi\u0119wzi\u0119ciom. Grupa  kwalifikuje  do  inwestycji  wycenianych  metod\u0105  praw  w\u0142asno\u015bci  udzia\u0142y  we  wsp\u00f3lnych  przedsi\u0119wzi\u0119ciach b\u0119d\u0105cych wsp\u00f3lnymi ustaleniami umownymi, w  kt\u00f3rych strony sprawuj\u0105ce wsp\u00f3\u0142kontrol\u0119 maj\u0105 prawa  do  aktyw\u00f3w netto  tej  jednostki.  Wsp\u00f3\u0142kontrola  wyst\u0119puje  w\u00f3wczas,  gdy  decyzje  dotycz\u0105ce  istotnej  dzia\u0142alno\u015bci  wsp\u00f3lnych przedsi\u0119wzi\u0119\u0107 wymagaj\u0105 jednomy\u015blnej zgody stron wsp\u00f3\u0142kontroluj\u0105cych.  Inwestycje te pocz\u0105tkowo ujmuje si\u0119 wed\u0142ug ceny nabycia. Udzia\u0142 Grupy w zysku lub stracie jednostek wycenianych metod\u0105 praw w\u0142asno\u015bci (ustalony z uwzgl\u0119dnieniem wp\u0142ywu wycen do warto\u015bci godziwej z dnia nabycia inwestycji) od dnia  nabycia  ujmuje  si\u0119  w  wyniku  finansowym,  za\u015b  jej  udzia\u0142  w  zmianach  stanu  zakumulowanych  pozosta\u0142ych ca\u0142kowitych dochod\u00f3w od dnia nabycia w odpowiedniej pozycji zakumulowanych ca\u0142kowitych dochod\u00f3w.  Niezrealizowane zyski i straty z tytu\u0142u transakcji pomi\u0119dzy inwestorem a wsp\u00f3lnym przedsi\u0119wzi\u0119ciem s\u0105 eliminowane w  kwocie  odpowiadaj\u0105cej  udzia\u0142owi  inwestora  w  tych  zyskach/(stratach)  w  korespondencji  z  warto\u015bci\u0105  bilansow\u0105 udzia\u0142u  Grupy  w  tej  jednostce.  W  sytuacji,  gdy  na  dzie\u0144  ko\u0144cz\u0105cy  okres  sprawozdawczy  udzia\u0142  Grupy w niezrealizowanym  zysku  na  transakcjach  pomi\u0119dzy  Grup\u0105  a  wsp\u00f3lnym  przedsi\u0119wzi\u0119ciem  przekracza  warto\u015b\u0107 bilansow\u0105 inwestycji w t\u0119 jednostk\u0119, udzia\u0142 Grupy w tych zyskach podlega eliminacji do poziomu bilansowego udzia\u0142u Grupy w tej jednostce. Eliminacji niezrealizowanych zysk\u00f3w w proporcji do udzia\u0142\u00f3w Grupy, nierozliczonych w okresie, w  kt\u00f3rym  nast\u0105pi\u0142a  transakcja,  dokonuje  si\u0119  w  kolejnych  okresach  sprawozdawczych  w  momencie,  gdy  warto\u015b\u0107 bilansowa udzia\u0142u Grupy w tej jednostce osi\u0105gnie warto\u015b\u0107 powy\u017cej zera. Inwestycja  testowana  jest  na  utrat\u0119  warto\u015bci  w  przypadku  wyst\u0105pienia  przes\u0142anek  wskazuj\u0105cych  na  mo\u017cliwo\u015b\u0107 wyst\u0105pienia utraty warto\u015bci poprzez wyliczenie warto\u015bci odzyskiwalnej. Wa\u017cne oszacowania, za\u0142o\u017cenia i os\u0105dy Istnienie wsp\u00f3\u0142kontroli Grupa Kapita\u0142owa kwalifikuje jako wsp\u00f3lne przedsi\u0119wzi\u0119cie zgodnie z MSSF 11 sp\u00f3\u0142k\u0119 Sierra Gorda S.C.M. z siedzib\u0105 w Chile,  w  kt\u00f3rej  udzia\u0142  kapita\u0142owy  KGHM  INTERNATIONAL  LTD.  wynosi  55%.  Kwalifikacji  Sierra  Gorda  S.C.M. do kategorii  wsp\u00f3lnych  przedsi\u0119wzi\u0119\u0107,  mimo  55%  udzia\u0142u  Grupy  Kapita\u0142owej,  dokonano  na  podstawie  analizy warunk\u00f3w porozumie\u0144 pomi\u0119dzy stronami oraz ustale\u0144 umownych, kt\u00f3re wskaza\u0142y na sprawowanie wsp\u00f3\u0142kontroli. Zgodnie z warunkami porozumie\u0144 wszystkie istotne dzia\u0142ania Sierra Gorda S.C.M. wymagaj\u0105 jednomy\u015blnej zgody obu w\u0142a\u015bcicieli.  W powo\u0142ywanej  Radzie  w\u0142a\u015bcicieli  Grupa  oraz  pozostali  w\u0142a\u015bciciele  maj\u0105  po  trzech  cz\u0142onk\u00f3w.  Rada w\u0142a\u015bcicieli  podejmuje  decyzje  strategiczne  i sprawuje  nadz\u00f3r  nad  ich  wykonaniem.  Zatwierdza  r\u00f3wnie\u017c  sk\u0142ad najwy\u017cszej kadry menad\u017cerskiej. W okresie sprawozdawczym nie uleg\u0142y zmianie postanowienia, kt\u00f3re by\u0142y podstaw\u0105 kwalifikacji inwestycji do kategorii wsp\u00f3lnych przedsi\u0119wzi\u0119\u0107. Zgodnie z os\u0105dem Grupy, po\u017cyczki udzielone wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu Sierra Gorda S.C.M. nie spe\u0142niaj\u0105 kryteri\u00f3w uznania  za  inwestycj\u0119  netto  we  wsp\u00f3lne  przedsi\u0119wzi\u0119cie  z uwagi  na  to,  \u017ce  rozliczenie  po\u017cyczek  jest  planowane i prawdopodobne w daj\u0105cej si\u0119 przewidzie\u0107 przysz\u0142o\u015bci. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "Zasady rachunkowo\u015bci Wa\u017cne oszacowania,  za\u0142o\u017cenia i os\u0105dy Po\u017cyczki  udzielone  Sierra  Gorda  S.C.M.  zosta\u0142y zakwalifikowane  do  aktyw\u00f3w  finansowych  dotkni\u0119tych utrat\u0105 warto\u015bci ze wzgl\u0119du na wysokie ryzyko kredytowe na  moment  pocz\u0105tkowego  uj\u0119cia  (POCI).  Po\u017cyczki  POCI wyceniane  s\u0105  wed\u0142ug  zamortyzowanego  kosztu  przy zastosowaniu  metody  efektywnej  stopy  procentowej skorygowanej  o  ryzyko  kredytowe  przy  wykorzystaniu analizy  scenariuszowej  i  dost\u0119pnych  wolnych  \u015brodk\u00f3w pieni\u0119\u017cnych Sierra Gorda S.C.M. Warunki  sp\u0142aty  po\u017cyczek  udzielonych  na  finansowanie operacji  zagranicznych, w tym  przewidywane  terminy  sp\u0142aty, zosta\u0142y  okre\u015blone  w  poszczeg\u00f3lnych  umowach.  Zgodnie z warunkami  umowy,  kwota  g\u0142\u00f3wna  i odsetki  p\u0142atne  s\u0105  na \u017c\u0105danie,  nie  p\u00f3\u017aniej  jednak  ni\u017c  do 15 grudnia  2024  r.  Ze wzgl\u0119du  na  brak  oczekiwanej  sp\u0142aty  po\u017cyczki  w  umownym terminie  w  ci\u0105gu  12  miesi\u0119cy  od  dnia  zako\u0144czenia  okresu sprawozdawczego,  a  tak\u017ce  z  uwagi  na  fakt,  \u017ce  ka\u017cda  sp\u0142ata wymaga  zgody  obu  partner\u00f3w  wsp\u00f3lnego  przedsi\u0119wzi\u0119cia, a takich  zg\u00f3d  nie  by\u0142o  na  dzie\u0144  bilansowy  oraz  na  dzie\u0144 podpisania  skonsolidowanego  sprawozdania  finansowego, Grupa  prezentuje  saldo  po\u017cyczki  jako  nale\u017cno\u015b\u0107 d\u0142ugoterminow\u0105.  Ze  wzgl\u0119du  na  implementacj\u0119  MSSF  9,  na dzie\u0144  1  stycznia  2018  r.  oszacowano  oczekiwan\u0105 niezdyskontowan\u0105  strat\u0119  kredytow\u0105  na  moment pocz\u0105tkowego uj\u0119cia w kwocie 6 105 mln PLN (1 754 mln USD przeliczone  kursem  NBP  USD/PLN  3,4813  z dnia  29  grudnia 2017 r.). Na dzie\u0144 31 grudnia 2022 r. powy\u017csza kwota uleg\u0142a w ca\u0142o\u015bci  odwr\u00f3ceniu.  Na  dzie\u0144  31  grudnia  2023  r.  nie wyst\u0119puj\u0105  oczekiwane  straty  kredytowe  na  moment pocz\u0105tkowego uj\u0119cia. Sp\u0142aty zad\u0142u\u017cenia przez Sierra Gorda S.C.M. uzale\u017cnione s\u0105 od sytuacji finansowej tej sp\u00f3\u0142ki. W 2022 r. mia\u0142y miejsce sp\u0142aty w \u0142\u0105cznej  kwocie  193 mln  USD  (789  mln  PLN).  W  roku  2023  r. nast\u0105pi\u0142y kolejne p\u0142atno\u015bci w \u0142\u0105cznej kwocie 39 mln USD (163 mln  PLN).  Z uwagi  na  to,  \u017ce  rozliczenie  po\u017cyczki  jest planowane  i prawdopodobne  w  daj\u0105cej  si\u0119  przewidzie\u0107 przysz\u0142o\u015bci,  po\u017cyczka  ta  nie  stanowi  inwestycji  netto w rozumieniu MSR 21.15.  Grupa przeprowadzi\u0142a wycen\u0119 po\u017cyczki zgodnie z wymogami MSSF  9.5.5.17.  Dla  oszacowania  oczekiwanych  strat kredytowych  wykorzystano  analiz\u0119  scenariuszow\u0105  (MSSF 9.5.5.18)  obejmuj\u0105c\u0105  za\u0142o\u017cenia Grupy  odno\u015bnie  sp\u0142acalno\u015bci udzielonej  po\u017cyczki.  Analiz\u0119  scenariuszow\u0105  oparto  o przep\u0142ywy  pieni\u0119\u017cne  Sierra  Gorda  S.C.M.  oszacowane  w oparciu  o  aktualne  \u015bcie\u017cki  rynkowych  prognoz  cenowych metali,  kt\u00f3re  nast\u0119pnie  zosta\u0142y  zdyskontowane  przy zastosowaniu efektywnej stopy procentowej skorygowanej o ryzyko  kredytowe,  ustalonej  przy  pocz\u0105tkowym  uj\u0119ciu po\u017cyczki zgodnie z MSSF 9.B5.5.45 na poziomie 6,42%. Pozosta\u0142e  istotne  za\u0142o\u017cenia  wykorzystane  przy  wycenie po\u017cyczki dotycz\u0105: \u2022  prawdopodobie\u0144stwa realizacji poszczeg\u00f3lnych scenariuszy wyceny, \u2022  poziomu produkcji, \u2022  poziomu koszt\u00f3w, \u2022  poziomu nak\u0142ad\u00f3w inwestycyjnych, \u2022  finansowania zewn\u0119trznego Sierra Gorda S.C.M., \u2022  formy i poziomu finansowania w\u0142a\u015bcicielskiego Sierra Gorda S.C.M., \u2022  opodatkowania na poziomie Sierra Gorda S.C.M., \u2022  dystrybucji \u015brodk\u00f3w pieni\u0119\u017cnych.  Przysz\u0142a realizacja za\u0142o\u017ce\u0144 b\u0105d\u017a jej brak zale\u017ce\u0107 b\u0119d\u0105 od wielu czynnik\u00f3w makroekonomicznych, operacyjnych, finansowych oraz uzgodnie\u0144 pomi\u0119dzy partnerami JV  (analiza wra\u017cliwo\u015bci warto\u015bci bilansowej po\u017cyczki w Nocie 7.5.2.4). Zasady rachunkowo\u015bci Nale\u017cno\u015bci  od  odbiorc\u00f3w  ujmuje  si\u0119  pocz\u0105tkowo  w  cenie  transakcyjnej  (chyba,  \u017ce  nale\u017cno\u015b\u0107  zawiera  istotny  komponent finansowy podlegaj\u0105cy wydzieleniu, na skutek czego nale\u017cno\u015b\u0107 jest pocz\u0105tkowo ujmowana w warto\u015bci godziwej). Po pocz\u0105tkowym uj\u0119ciu nale\u017cno\u015bci od odbiorc\u00f3w wycenia si\u0119 w nast\u0119puj\u0105cy spos\u00f3b: -  nale\u017cno\u015bci  nieprzekazywane  do  faktoringu  pe\u0142nego  i  nieoparte  o  formu\u0142\u0119  cenow\u0105  M+*:  w   wysoko\u015bci zamortyzowanego  kosztu  z  uwzgl\u0119dnieniem  odpis\u00f3w  z  tytu\u0142u  oczekiwanej  straty  kredytowej  (ECL).  Nale\u017cno\u015bci od odbiorc\u00f3w z dat\u0105 zapadalno\u015bci poni\u017cej 12 miesi\u0119cy od dnia powstania nie podlegaj\u0105 dyskontowaniu. -  nale\u017cno\u015bci przekazywane do faktoringu pe\u0142nego: w warto\u015bci godziwej przez wynik finansowy, gdzie warto\u015b\u0107 godziwa ustalana jest w wysoko\u015bci ich warto\u015bci bilansowej pomniejszonej o koszty wynagrodzenia faktora, na kt\u00f3re sk\u0142adaj\u0105 si\u0119 m.in. koszty odsetkowe i koszt przej\u0119cia ryzyka. Ze wzgl\u0119du na kr\u00f3tki termin pomi\u0119dzy przekazaniem do faktora a jej zap\u0142at\u0105  oraz  ze  wzgl\u0119du  na  niskie  ryzyko  kredytowe  kontrahenta  (faktora)  warto\u015b\u0107  godziwa  tych  nale\u017cno\u015bci  nie uwzgl\u0119dnia  wp\u0142ywu  tych  czynnik\u00f3w.  Nale\u017cno\u015bci  przekazywane  do faktoringu  pe\u0142nego  s\u0105  wyznaczane  do  kategorii aktyw\u00f3w  finansowych  wycenianych  w  warto\u015bci  godziwej  przez  wynik  finansowy  obowi\u0105zkowo,  poniewa\u017c  zosta\u0142y zakwalifikowane do modelu biznesowego, w ramach kt\u00f3rego przep\u0142ywy s\u0105 realizowane wy\u0142\u0105cznie w drodze sprzeda\u017cy aktyw\u00f3w finansowych. -  nale\u017cno\u015bci  oparte  o  formu\u0142\u0119  cenow\u0105  M+:  w  warto\u015bci  godziwej  przez  wynik  finansowy,  gdzie  warto\u015b\u0107  godziwa  jest ustalana  jako  warto\u015b\u0107  nominalna  (tj.  po  cenie  z  faktury  sprzeda\u017cy)  skorygowana  o  wp\u0142yw  ryzyka  rynkowego i kredytowego.  Korekta z tytu\u0142u  ryzyka  rynkowego jest obliczana jako  r\u00f3\u017cnica pomi\u0119dzy aktualn\u0105 cen\u0105  rynkow\u0105 dla danego okresu kwotowania z przysz\u0142o\u015bci (dla okresu, w kt\u00f3rym nast\u0105pi ostateczne ustalenie ceny rozliczenia) a cen\u0105, po jakiej nale\u017cno\u015b\u0107 zosta\u0142a uj\u0119ta w ksi\u0119gach rachunkowych (przemno\u017cona przez wolumen sprzeda\u017cy). Korekta z tytu\u0142u ryzyka kredytowego jest obliczana w spos\u00f3b  analogiczny do  kalkulacji oczekiwanej straty  kredytowej dla nale\u017cno\u015bci handlowych wycenianych wg zamortyzowanego kosztu. Nale\u017cno\u015bci oparte o formu\u0142\u0119 cenow\u0105 M+ s\u0105 wyznaczane do kategorii  aktyw\u00f3w  finansowych  wycenianych  w  warto\u015bci  godziwej  przez  wynik  finansowy  obowi\u0105zkowo,  poniewa\u017c nale\u017cno\u015bci  te  nie  zdaj\u0105  testu  SPPI  (tj.  testu  umownych  przep\u0142yw\u00f3w  pieni\u0119\u017cnych)  ze  wzgl\u0119du  wyst\u0119puj\u0105cy  w  nich element zmiany ceny po dniu pocz\u0105tkowego uj\u0119cia nale\u017cno\u015bci. Nale\u017cno\u015bci wyceniane w warto\u015bci godziwej mog\u0105 podlega\u0107 wycenie zar\u00f3wno z tytu\u0142u stosowanej formu\u0142y cenowej M+ jak i z tytu\u0142u przekazania do faktoringu. Wycen tych dokonuje si\u0119 niezale\u017cnie od siebie. Skutek obydwu wycen ujmuje si\u0119 w wyniku finansowym w pozosta\u0142ych przychodach/ (kosztach) operacyjnych. * formu\u0142a cenowa M+ oznacza, \u017ce dla poszczeg\u00f3lnych transakcji sprzeda\u017cy produkt\u00f3w miedzi i srebra ostateczna cena sprzeda\u017cy jest ustalana po dniu uj\u0119cia  sprzeda\u017cy,  w  oparciu  np.  o  \u015bredni\u0105  z  notowa\u0144  gie\u0142dowych  danego  metalu  z  miesi\u0105ca  sprzeda\u017cy  lub  z  miesi\u0105ca  nast\u0119puj\u0105ceg o  po  miesi\u0105cu sprzeda\u017cy. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "Zasady rachunkowo\u015bci Wa\u017cne oszacowania,  za\u0142o\u017cenia i os\u0105dy Po\u017cyczki  udzielone  Sierra  Gorda  S.C.M.  zosta\u0142y zakwalifikowane  do  aktyw\u00f3w  finansowych  dotkni\u0119tych utrat\u0105 warto\u015bci ze wzgl\u0119du na wysokie ryzyko kredytowe na  moment  pocz\u0105tkowego  uj\u0119cia  (POCI).  Po\u017cyczki  POCI wyceniane  s\u0105  wed\u0142ug  zamortyzowanego  kosztu  przy zastosowaniu  metody  efektywnej  stopy  procentowej skorygowanej  o  ryzyko  kredytowe  przy  wykorzystaniu analizy  scenariuszowej  i  dost\u0119pnych  wolnych  \u015brodk\u00f3w pieni\u0119\u017cnych Sierra Gorda S.C.M. Warunki  sp\u0142aty  po\u017cyczek  udzielonych  na  finansowanie operacji  zagranicznych, w tym  przewidywane  terminy  sp\u0142aty, zosta\u0142y  okre\u015blone  w  poszczeg\u00f3lnych  umowach.  Zgodnie z warunkami  umowy,  kwota  g\u0142\u00f3wna  i odsetki  p\u0142atne  s\u0105  na \u017c\u0105danie,  nie  p\u00f3\u017aniej  jednak  ni\u017c  do 15 grudnia  2024  r.  Ze wzgl\u0119du  na  brak  oczekiwanej  sp\u0142aty  po\u017cyczki  w  umownym terminie  w  ci\u0105gu  12  miesi\u0119cy  od  dnia  zako\u0144czenia  okresu sprawozdawczego,  a  tak\u017ce  z  uwagi  na  fakt,  \u017ce  ka\u017cda  sp\u0142ata wymaga  zgody  obu  partner\u00f3w  wsp\u00f3lnego  przedsi\u0119wzi\u0119cia, a takich  zg\u00f3d  nie  by\u0142o  na  dzie\u0144  bilansowy  oraz  na  dzie\u0144 podpisania  skonsolidowanego  sprawozdania  finansowego, Grupa  prezentuje  saldo  po\u017cyczki  jako  nale\u017cno\u015b\u0107 d\u0142ugoterminow\u0105.  Ze  wzgl\u0119du  na  implementacj\u0119  MSSF  9,  na dzie\u0144  1  stycznia  2018  r.  oszacowano  oczekiwan\u0105 niezdyskontowan\u0105  strat\u0119  kredytow\u0105  na  moment pocz\u0105tkowego uj\u0119cia w kwocie 6 105 mln PLN (1 754 mln USD przeliczone  kursem  NBP  USD/PLN  3,4813  z dnia  29  grudnia 2017 r.). Na dzie\u0144 31 grudnia 2022 r. powy\u017csza kwota uleg\u0142a w ca\u0142o\u015bci  odwr\u00f3ceniu.  Na  dzie\u0144  31  grudnia  2023  r.  nie wyst\u0119puj\u0105  oczekiwane  straty  kredytowe  na  moment pocz\u0105tkowego uj\u0119cia. Sp\u0142aty zad\u0142u\u017cenia przez Sierra Gorda S.C.M. uzale\u017cnione s\u0105 od sytuacji finansowej tej sp\u00f3\u0142ki. W 2022 r. mia\u0142y miejsce sp\u0142aty w \u0142\u0105cznej  kwocie  193 mln  USD  (789  mln  PLN).  W  roku  2023  r. nast\u0105pi\u0142y kolejne p\u0142atno\u015bci w \u0142\u0105cznej kwocie 39 mln USD (163 mln  PLN).  Z uwagi  na  to,  \u017ce  rozliczenie  po\u017cyczki  jest planowane  i prawdopodobne  w  daj\u0105cej  si\u0119  przewidzie\u0107 przysz\u0142o\u015bci,  po\u017cyczka  ta  nie  stanowi  inwestycji  netto w rozumieniu MSR 21.15.  Grupa przeprowadzi\u0142a wycen\u0119 po\u017cyczki zgodnie z wymogami MSSF  9.5.5.17.  Dla  oszacowania  oczekiwanych  strat kredytowych  wykorzystano  analiz\u0119  scenariuszow\u0105  (MSSF 9.5.5.18)  obejmuj\u0105c\u0105  za\u0142o\u017cenia Grupy  odno\u015bnie  sp\u0142acalno\u015bci udzielonej  po\u017cyczki.  Analiz\u0119  scenariuszow\u0105  oparto  o przep\u0142ywy  pieni\u0119\u017cne  Sierra  Gorda  S.C.M.  oszacowane  w oparciu  o  aktualne  \u015bcie\u017cki  rynkowych  prognoz  cenowych metali,  kt\u00f3re  nast\u0119pnie  zosta\u0142y  zdyskontowane  przy zastosowaniu efektywnej stopy procentowej skorygowanej o ryzyko  kredytowe,  ustalonej  przy  pocz\u0105tkowym  uj\u0119ciu po\u017cyczki zgodnie z MSSF 9.B5.5.45 na poziomie 6,42%. Pozosta\u0142e  istotne  za\u0142o\u017cenia  wykorzystane  przy  wycenie po\u017cyczki dotycz\u0105: \u2022  prawdopodobie\u0144stwa realizacji poszczeg\u00f3lnych scenariuszy wyceny, \u2022  poziomu produkcji, \u2022  poziomu koszt\u00f3w, \u2022  poziomu nak\u0142ad\u00f3w inwestycyjnych, \u2022  finansowania zewn\u0119trznego Sierra Gorda S.C.M., \u2022  formy i poziomu finansowania w\u0142a\u015bcicielskiego Sierra Gorda S.C.M., \u2022  opodatkowania na poziomie Sierra Gorda S.C.M., \u2022  dystrybucji \u015brodk\u00f3w pieni\u0119\u017cnych.  Przysz\u0142a realizacja za\u0142o\u017ce\u0144 b\u0105d\u017a jej brak zale\u017ce\u0107 b\u0119d\u0105 od wielu czynnik\u00f3w makroekonomicznych, operacyjnych, finansowych oraz uzgodnie\u0144 pomi\u0119dzy partnerami JV  (analiza wra\u017cliwo\u015bci warto\u015bci bilansowej po\u017cyczki w Nocie 7.5.2.4). ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-368": {
   "value": "<div class=\"c w42 h4b gsa1e\"><div class=\"t m0 x5 h18 y9ef ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h13 y9f0 ff1 fs7 fc5 sc0 ls0 ws0\"> </div><div class=\"t m0 x12a h3 y59b ff4 fs1 fc0 sc0 ls0 ws0\">Cz\u0119\u015b\u0107 7 \u2013<span class=\"ff1\"> <span class=\"_ _3\"></span></span>Instrumenty finansowe i z<span class=\"_ _3\"></span>arz\u0105dzanie ryzykiem finans<span class=\"_ _3\"></span>owym<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x5 h13 y9f1 ff1 fs7 fcd sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y9f2 ff1 fs6 fc2 sc0 ls0 ws0\">Nota 7.1 Instrum<span class=\"_ _4\"></span>enty finanso<span class=\"_ _4\"></span>we  </div><div class=\"t m0 x5 h2 y9f3 ff2 fs0 fc0 sc0 ls0 ws0\"> <span class=\"fs7\"> </span></div></div><div class=\"c w5 hce gsa1f\"><div class=\"t m0 xe9 h5 y492 ff1 fs3 fc2 sc0 ls0 ws0\">Stan na 31.12.202<span class=\"_ _3\"></span>3 </div></div><div class=\"c w168 hce gsa20\"><div class=\"t m0 x7c h5 y492 ff1 fs3 fc2 sc0 ls0 ws0\">Stan na 31.12.202<span class=\"_ _3\"></span>2 </div></div><div class=\"c w169 h123 gsa21\"><div class=\"t m0 x11 h5 y9f6 ff1 fs3 fc2 sc0 ls0 ws0\">Aktywa finansowe<span class=\"_ _3\"></span> </div></div><div class=\"c w16a h123 gsa22\"><div class=\"t m0 x1e h5 y9f6 ff4 fs3 fc2 sc0 ls0 ws0\">W warto\u015bci </div><div class=\"t m0 x6b h5 y9f8 ff1 fs3 fc2 sc0 ls0 ws0\">godziwej </div><div class=\"t m0 x9 h5 y9f9 ff1 fs3 fc2 sc0 ls0 ws0\">przez </div><div class=\"t m0 x100 h5 y5f2 ff4 fs3 fc2 sc0 ls0 ws0\">pozosta\u0142e </div><div class=\"t m0 x100 h5 y9fa ff4 fs3 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x6b h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">dochody<span class=\"_ _3\"></span> </div></div><div class=\"c w16b h123 gsa23\"><div class=\"t m0 x1e h5 y9f6 ff4 fs3 fc2 sc0 ls0 ws0\">W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x6b h5 y9f8 ff1 fs3 fc2 sc0 ls0 ws0\">godziwej </div><div class=\"t m0 xdd h5 y9f9 ff1 fs3 fc2 sc0 ls0 ws0\">przez wynik <span class=\"_ _3\"></span> </div><div class=\"t m0 x1b h5 y5f2 ff1 fs3 fc2 sc0 ls0 ws0\">finansowy<span class=\"_ _3\"></span> </div></div><div class=\"c w16c h123 gsa24\"><div class=\"t m0 x21 h5 y9f6 ff4 fs3 fc2 sc0 ls0 ws0\">Wed\u0142ug </div><div class=\"t m0 x1e h5 y9f8 ff1 fs3 fc2 sc0 ls0 ws0\">zamortyzo- </div><div class=\"t m0 x9b h5 y9f9 ff1 fs3 fc2 sc0 ls0 ws0\">wanego </div><div class=\"t m0 x49 h5 y5f2 ff1 fs3 fc2 sc0 ls0 ws0\">kosztu </div></div><div class=\"c w16d h123 gsa25\"><div class=\"t m0 x37 h5 y9f6 ff1 fs3 fc2 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x67 h5 y9f8 ff1 fs3 fc2 sc0 ls0 ws0\">zabezpie- </div><div class=\"t m0 x13 h5 y9f9 ff4 fs3 fc2 sc0 ls0 ws0\">czaj\u0105ce<span class=\"ff1\"> </span></div></div><div class=\"c w16c h123 gsa26\"><div class=\"t m0 x49 h5 y9f6 ff1 fs3 fc2 sc0 ls0 ws0\">Razem </div></div><div class=\"c w16e h123 gsa27\"><div class=\"t m0 x1e h5 y9f6 ff4 fs3 fc2 sc0 ls0 ws0\">W warto\u015bci </div><div class=\"t m0 x6b h5 y9f8 ff1 fs3 fc2 sc0 ls0 ws0\">godziwej </div><div class=\"t m0 x9 h5 y9f9 ff1 fs3 fc2 sc0 ls0 ws0\">przez </div><div class=\"t m0 x100 h5 y5f2 ff4 fs3 fc2 sc0 ls0 ws0\">pozosta\u0142e </div><div class=\"t m0 x100 h5 y9fa ff4 fs3 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x6b h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">dochody </div></div><div class=\"c w16f h123 gsa28\"><div class=\"t m0 x19 h5 y9f6 ff4 fs3 fc2 sc0 ls0 ws0\">W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x9b h5 y9f8 ff1 fs3 fc2 sc0 ls0 ws0\">godziwej </div><div class=\"t m0 x26 h5 y9f9 ff1 fs3 fc2 sc0 ls0 ws0\">przez wynik <span class=\"_ _3\"></span> </div><div class=\"t m0 x67 h5 y5f2 ff1 fs3 fc2 sc0 ls0 ws0\">finansowy<span class=\"_ _3\"></span> </div></div><div class=\"c w170 h123 gsa29\"><div class=\"t m0 x5a h5 y9f6 ff4 fs3 fc2 sc0 ls0 ws0\">Wed\u0142ug </div><div class=\"t m0 x100 h5 y9f8 ff1 fs3 fc2 sc0 ls0 ws0\">zamortyzo- </div><div class=\"t m0 xbb h5 y9f9 ff1 fs3 fc2 sc0 ls0 ws0\">wanego </div><div class=\"t m0 x84 h5 y5f2 ff1 fs3 fc2 sc0 ls0 ws0\">kosztu </div></div><div class=\"c w170 h123 gsa2a\"><div class=\"t m0 x1e h5 y9f6 ff1 fs3 fc2 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x40 h5 y9f8 ff1 fs3 fc2 sc0 ls0 ws0\">zabezpie- </div><div class=\"t m0 xc3 h5 y9f9 ff4 fs3 fc2 sc0 ls0 ws0\">czaj\u0105ce<span class=\"ff1\"> </span></div></div><div class=\"c w116 h123 gsa2b\"><div class=\"t m0 x5b h5 y9f6 ff1 fs3 fc2 sc0 ls0 ws0\">Razem </div></div><div class=\"c w169 h2a gsa2c\"><div class=\"t m0 x11 h5 y486 ff4 fs3 fc2 sc0 ls0 ws0\">D\u0142ugoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w16a h2a gsa2d\"><div class=\"t m0 x83 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">829</span> </div></div><div class=\"c w16b h2a gsa2e\"><div class=\"t m0 x83 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">114</span> </div></div><div class=\"c w16c h2a gsa2f\"><div class=\"t m0 x84 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">9 571 </div></div><div class=\"c w16d h2a gsa30\"><div class=\"t m0 x17 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">195</span> </div></div><div class=\"c w16c h2a gsa31\"><div class=\"t m0 x5a h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">10 709 </div></div><div class=\"c w16e h2a gsa32\"><div class=\"t m0 x83 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">521</span> </div></div><div class=\"c w16f h2a gsa33\"><div class=\"t m0 x81 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">90</span> </div></div><div class=\"c w170 h2a gsa34\"><div class=\"t m0 x5b h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">10 072 </div></div><div class=\"c w170 h2a gsa35\"><div class=\"t m0 x18 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">709</span> </div></div><div class=\"c w116 h2a gsa36\"><div class=\"t m0 x64 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">11 392 </div></div><div class=\"c w166 h39 gsa37\"><div class=\"t m0 x11 h5 y130 ff3 fs3 fc0 sc0 ls0 ws0\">Po\u017cyczki udziel<span class=\"_ _3\"></span>one na rzecz wsp\u00f3lnego </div><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">przedsi\u0119<span class=\"_ _3\"></span>wzi\u0119cia<span class=\"ff2\"> </span></div></div><div class=\"c w16a h39 gsa38\"><div class=\"t m0 x3e h5 y131 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h39 gsa39\"><div class=\"t m0 x3e h5 y131 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h39 gsa3a\"><div class=\"t m0 x84 h5 y131 ff2 fs3 fc0 sc0 ls0 ws0\">9 096 </div></div><div class=\"c w16d h39 gsa3b\"><div class=\"t m0 x1f h5 y131 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h39 gsa3c\"><div class=\"t m0 x84 h5 y131 ff1 fs3 fc0 sc0 ls3 ws0\">9 096<span class=\"ls0\"> </span></div></div><div class=\"c w16e h39 gsa3d\"><div class=\"t m0 x3e h5 y131 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16f h39 gsa3e\"><div class=\"t m0 x1c h5 y131 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w170 h39 gsa3f\"><div class=\"t m0 x17 h5 y131 ff2 fs3 fc0 sc0 ls0 ws0\">9 603 </div></div><div class=\"c w170 h39 gsa40\"><div class=\"t m0 x6f h5 y131 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 h39 gsa41\"><div class=\"t m0 x22 h5 y131 ff1 fs3 fc0 sc0 ls3 ws0\">9 603<span class=\"ls0\"> </span></div></div><div class=\"c w166 h2a gsa42\"><div class=\"t m0 x11 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">Pochodne in<span class=\"_ _3\"></span>strumenty finansowe </div></div><div class=\"c w16a h2a gsa43\"><div class=\"t m0 x3e h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h2a gsa44\"><div class=\"t m0 x68 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">38</span> </div></div><div class=\"c w16c h2a gsa45\"><div class=\"t m0 x3e h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16d h2a gsa46\"><div class=\"t m0 x17 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">195</span> </div></div><div class=\"c w16c h2a gsa47\"><div class=\"t m0 x83 h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">233</span> </div></div><div class=\"c w16e h2a gsa48\"><div class=\"t m0 x3e h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16f h2a gsa49\"><div class=\"t m0 x3e h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> 5 </div></div><div class=\"c w170 h2a gsa4a\"><div class=\"t m0 x6f h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w170 h2a gsa4b\"><div class=\"t m0 x18 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">709</span> </div></div><div class=\"c w116 h2a gsa4c\"><div class=\"t m0 x23 h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">714</span> </div></div><div class=\"c w166 h39 gsa4d\"><div class=\"t m0 x11 h5 y130 ff2 fs3 fc0 sc0 ls0 ws0\">Inne inst<span class=\"_ _3\"></span>rumenty finansowe  </div><div class=\"t m0 x11 h5 y6c6 ff3 fs3 fc0 sc0 ls0 ws0\">wyceniane w warto\u015bc<span class=\"_ _3\"></span>i godziwej<span class=\"ff2\"> </span></div></div><div class=\"c w16a h39 gsa4e\"><div class=\"t m0 x83 h5 y735 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">829</span> </div></div><div class=\"c w16b h39 gsa4f\"><div class=\"t m0 x68 h5 y735 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">76</span> </div></div><div class=\"c w16c h39 gsa50\"><div class=\"t m0 x3e h5 y735 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16d h39 gsa51\"><div class=\"t m0 x1f h5 y735 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h39 gsa52\"><div class=\"t m0 x83 h5 y735 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">905</span> </div></div><div class=\"c w16e h39 gsa53\"><div class=\"t m0 x83 h5 y735 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">521</span> </div></div><div class=\"c w16f h39 gsa54\"><div class=\"t m0 x81 h5 y735 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">85</span> </div></div><div class=\"c w170 h39 gsa55\"><div class=\"t m0 x6f h5 y735 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w170 h39 gsa56\"><div class=\"t m0 x6f h5 y735 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 h39 gsa57\"><div class=\"t m0 x23 h5 y735 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">606</span> </div></div><div class=\"c w166 h39 gsa58\"><div class=\"t m0 x11 h5 y130 ff2 fs3 fc0 sc0 ls0 ws0\">Inne inst<span class=\"_ _3\"></span>rumenty finansowe  </div><div class=\"t m0 x11 h5 y6c6 ff2 fs3 fc0 sc0 ls0 ws0\">wyceniane w zamor<span class=\"_ _3\"></span>tyzowanym koszcie </div></div><div class=\"c w16a h39 gsa59\"><div class=\"t m0 x3e h5 y131 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h39 gsa5a\"><div class=\"t m0 x3e h5 y131 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h39 gsa5b\"><div class=\"t m0 x83 h5 y131 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">475</span> </div></div><div class=\"c w16d h39 gsa5c\"><div class=\"t m0 x1f h5 y131 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h39 gsa5d\"><div class=\"t m0 x83 h5 y131 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">475</span> </div></div><div class=\"c w16e h39 gsa5e\"><div class=\"t m0 x3e h5 y131 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16f h39 gsa5f\"><div class=\"t m0 x1c h5 y131 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w170 h39 gsa60\"><div class=\"t m0 x18 h5 y131 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">469</span> </div></div><div class=\"c w170 h39 gsa61\"><div class=\"t m0 x6f h5 y131 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 h39 gsa62\"><div class=\"t m0 x23 h5 y131 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">469</span> </div></div><div class=\"c w169 h2a gsa63\"><div class=\"t m0 x11 h5 y486 ff4 fs3 fc2 sc0 ls0 ws0\">Kr\u00f3tkoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w16a h2a gsa64\"><div class=\"t m0 x3e h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h2a gsa65\"><div class=\"t m0 x83 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">919</span> </div></div><div class=\"c w16c h2a gsa66\"><div class=\"t m0 x84 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">2 475 </div></div><div class=\"c w16d h2a gsa67\"><div class=\"t m0 x17 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">323</span> </div></div><div class=\"c w16c h2a gsa68\"><div class=\"t m0 x84 h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">3 717<span class=\"ls0\"> </span></div></div><div class=\"c w16e h2a gsa69\"><div class=\"t m0 x3e h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16f h2a gsa6a\"><div class=\"t m0 x68 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">829</span> </div></div><div class=\"c w170 h2a gsa6b\"><div class=\"t m0 x17 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">1 926 </div></div><div class=\"c w170 h2a gsa6c\"><div class=\"t m0 x18 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">755</span> </div></div><div class=\"c w116 h2a gsa6d\"><div class=\"t m0 x22 h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">3 510<span class=\"ls0\"> </span></div></div><div class=\"c w166 hb gsa6e\"><div class=\"t m0 x11 h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci od od<span class=\"_ _3\"></span>biorc\u00f3w<span class=\"ff2\"> </span></div></div><div class=\"c w16a hb gsa6f\"><div class=\"t m0 x3e h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b hb gsa70\"><div class=\"t m0 x83 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">414</span> </div></div><div class=\"c w16c hb gsa71\"><div class=\"t m0 x83 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">518</span> </div></div><div class=\"c w16d hb gsa72\"><div class=\"t m0 x1f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c hb gsa73\"><div class=\"t m0 x83 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">932</span> </div></div><div class=\"c w16e hb gsa74\"><div class=\"t m0 x3e h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16f hb gsa75\"><div class=\"t m0 x68 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">751</span> </div></div><div class=\"c w170 hb gsa76\"><div class=\"t m0 x18 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">426</span> </div></div><div class=\"c w170 hb gsa77\"><div class=\"t m0 x6f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 hb gsa78\"><div class=\"t m0 x22 h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">1 177<span class=\"ls0\"> </span></div></div><div class=\"c w166 h2a gsa79\"><div class=\"t m0 x11 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">Pochodne in<span class=\"_ _3\"></span>strumenty finansowe  </div></div><div class=\"c w16a h2a gsa7a\"><div class=\"t m0 x3e h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h2a gsa7b\"><div class=\"t m0 x83 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">437</span> </div></div><div class=\"c w16c h2a gsa7c\"><div class=\"t m0 x3e h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16d h2a gsa7d\"><div class=\"t m0 x17 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">323</span> </div></div><div class=\"c w16c h2a gsa7e\"><div class=\"t m0 x83 h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">760</span> </div></div><div class=\"c w16e h2a gsa7f\"><div class=\"t m0 x3e h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16f h2a gsa80\"><div class=\"t m0 x81 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">41</span> </div></div><div class=\"c w170 h2a gsa81\"><div class=\"t m0 x6f h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w170 h2a gsa82\"><div class=\"t m0 x18 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">755</span> </div></div><div class=\"c w116 h2a gsa83\"><div class=\"t m0 x23 h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">796</span> </div></div><div class=\"c w166 h2a gsa84\"><div class=\"t m0 x11 h5 y46 ff3 fs3 fc0 sc0 ls0 ws0\">\u015arodki pieni<span class=\"_ _3\"></span>\u0119\u017cne i ich ekwiwalenty<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w16a h2a gsa85\"><div class=\"t m0 x3e h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h2a gsa86\"><div class=\"t m0 x3e h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h2a gsa87\"><div class=\"t m0 x84 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">1 729 </div></div><div class=\"c w16d h2a gsa88\"><div class=\"t m0 x1f h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h2a gsa89\"><div class=\"t m0 x84 h5 y46 ff1 fs3 fc0 sc0 ls3 ws0\">1 729<span class=\"ls0\"> </span></div></div><div class=\"c w16e h2a gsa8a\"><div class=\"t m0 x3e h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16f h2a gsa8b\"><div class=\"t m0 x1c h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w170 h2a gsa8c\"><div class=\"t m0 x17 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">1 200 </div></div><div class=\"c w170 h2a gsa8d\"><div class=\"t m0 x6f h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 h2a gsa8e\"><div class=\"t m0 x22 h5 y46 ff1 fs3 fc0 sc0 ls3 ws0\">1 200<span class=\"ls0\"> </span></div></div><div class=\"c w166 h2a gsa8f\"><div class=\"t m0 x11 h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">Pozosta\u0142e aktywa fi<span class=\"_ _3\"></span>nansowe<span class=\"ff2\"> </span></div></div><div class=\"c w16a h2a gsa90\"><div class=\"t m0 x3e h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h2a gsa91\"><div class=\"t m0 x68 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">68</span> </div></div><div class=\"c w16c h2a gsa92\"><div class=\"t m0 x83 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">228</span> </div></div><div class=\"c w16d h2a gsa93\"><div class=\"t m0 x1f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h2a gsa94\"><div class=\"t m0 x83 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">296</span> </div></div><div class=\"c w16e h2a gsa95\"><div class=\"t m0 x3e h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16f h2a gsa96\"><div class=\"t m0 x81 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">37</span> </div></div><div class=\"c w170 h2a gsa97\"><div class=\"t m0 x18 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">300</span> </div></div><div class=\"c w170 h2a gsa98\"><div class=\"t m0 x6f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 h2a gsa99\"><div class=\"t m0 x23 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">337</span> </div></div><div class=\"c w165 h2a gsa9a\"><div class=\"t m0 x11 h5 y486 ff1 fs3 fc2 sc0 ls0 ws0\">Razem </div></div><div class=\"c w16a h2a gsa9b\"><div class=\"t m0 x83 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">829</span> </div></div><div class=\"c w16b h2a gsa9c\"><div class=\"t m0 x84 h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">1 033<span class=\"ls0\"> </span></div></div><div class=\"c w16c h2a gsa9d\"><div class=\"t m0 x5a h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">12 046 </div></div><div class=\"c w16d h2a gsa9e\"><div class=\"t m0 x17 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">518</span> </div></div><div class=\"c w16c h2a gsa9f\"><div class=\"t m0 x5a h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">14 426 </div></div><div class=\"c w16e h2a gsaa0\"><div class=\"t m0 x83 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">521</span> </div></div><div class=\"c w16f h2a gsaa1\"><div class=\"t m0 x68 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">919</span> </div></div><div class=\"c w170 h2a gsaa2\"><div class=\"t m0 x5b h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">11 998 </div></div><div class=\"c w170 h2a gsaa3\"><div class=\"t m0 x17 h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">1 464<span class=\"ls0\"> </span></div></div><div class=\"c w116 h2a gsaa4\"><div class=\"t m0 x64 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">14 902<span class=\"_ _3c\"> </span> </div></div><div class=\"c w173 hce gsaa6\"><div class=\"t m0 x12 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">Stan na 31.12.202<span class=\"_ _3\"></span>3 </div></div><div class=\"c w175 hce gsaa7\"><div class=\"t m0 x27 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">Stan na 31.12.202<span class=\"_ _3\"></span>2 </div></div><div class=\"c w176 h74 gsaa8\"><div class=\"t m0 x11 h5 y2ca ff4 fs3 fc2 sc0 ls0 ws0\">Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe<span class=\"ff1\"> </span></div></div><div class=\"c w177 h74 gsaa9\"><div class=\"t m0 x51 h5 y2ca ff4 fs3 fc2 sc0 ls0 ws0\">W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x5a h5 y5a1 ff1 fs3 fc2 sc0 ls0 ws0\">godziwej </div><div class=\"t m0 x67 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">przez wynik <span class=\"_ _3\"></span> </div><div class=\"t m0 x9b h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">finansowy<span class=\"_ _3\"></span> </div></div><div class=\"c w178 h74 gsaaa\"><div class=\"t m0 x5b h5 y2ca ff4 fs3 fc2 sc0 ls0 ws0\">Wed\u0142ug </div><div class=\"t m0 x51 h5 y5a1 ff1 fs3 fc2 sc0 ls0 ws0\">zamortyzo-<span class=\"_ _3c\"> </span></div><div class=\"t m0 x25 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">wanego kosztu     <span class=\"_ _3\"></span>                         </div></div><div class=\"c w179 h74 gsaab\"><div class=\"t m0 x100 h5 y2ca ff1 fs3 fc2 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 xbb h5 y5a1 ff1 fs3 fc2 sc0 ls0 ws0\">zabezpie- </div><div class=\"t m0 x52 h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">czaj\u0105ce<span class=\"ff1\"> </span></div></div><div class=\"c w17a h74 gsaac\"><div class=\"t m0 x83 h5 y2ca ff1 fs3 fc2 sc0 ls0 ws0\">Razem </div></div><div class=\"c w17b h74 gsaad\"><div class=\"t m0 x13 h5 y2ca ff4 fs3 fc2 sc0 ls0 ws0\">W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x5b h5 y5a1 ff1 fs3 fc2 sc0 ls0 ws0\">godziwej </div><div class=\"t m0 x40 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">przez wynik <span class=\"_ _3\"></span> </div><div class=\"t m0 xbb h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">finansowy<span class=\"_ _3\"></span> </div></div><div class=\"c w17c h74 gsaae\"><div class=\"t m0 x22 h5 y2ca ff4 fs3 fc2 sc0 ls0 ws0\">Wed\u0142ug </div><div class=\"t m0 x4a h5 y5a1 ff1 fs3 fc2 sc0 ls0 ws0\">zamortyzo-<span class=\"_ _3c\"> </span></div><div class=\"t m0 x1b h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">wanego kosztu     <span class=\"_ _3\"></span>                         </div></div><div class=\"c wee h74 gsaaf\"><div class=\"t m0 x9c h5 y2ca ff1 fs3 fc2 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x5b h5 y5a1 ff1 fs3 fc2 sc0 ls0 ws0\">zabezpie- </div><div class=\"t m0 x68 h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">czaj\u0105ce<span class=\"ff1\"> </span></div></div><div class=\"c w17d h74 gsab0\"><div class=\"t m0 x81 h5 y2ca ff1 fs3 fc2 sc0 ls0 ws0\">Razem </div></div><div class=\"c w176 h2a gsab1\"><div class=\"t m0 x11 h5 y486 ff4 fs3 fc2 sc0 ls0 ws0\">D\u0142ugoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w177 h2a gsab2\"><div class=\"t m0 xab h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">38</span> </div></div><div class=\"c w178 h2a gsab3\"><div class=\"t m0 x18 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">4 991 </div></div><div class=\"c w179 h2a gsab4\"><div class=\"t m0 x24 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">164</span> </div></div><div class=\"c w17a h2a gsab5\"><div class=\"t m0 x18 h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">5 193<span class=\"ls0\"> </span></div></div><div class=\"c w17b h2a gsab6\"><div class=\"t m0 x42 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">19</span> </div></div><div class=\"c w17c h2a gsab7\"><div class=\"t m0 x3e h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">5 460 </div></div><div class=\"c wee h2a gsab8\"><div class=\"t m0 x3d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">700</span> </div></div><div class=\"c w17d h2a gsab9\"><div class=\"t m0 xab h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">6 179<span class=\"ls0\"> </span></div></div><div class=\"c w172 h75 gsaba\"><div class=\"t m0 x11 h5 y5db ff3 fs3 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tytu\u0142u <span class=\"_ _3\"></span>kredyt\u00f3w, <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h5 y6b ff3 fs3 fc0 sc0 ls0 ws0\">po\u017cyczek, leasin<span class=\"_ _3\"></span>gu oraz d\u0142u\u017cnych <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h5 y10 ff3 fs3 fc0 sc0 ls0 ws0\">papier\u00f3w warto\u015bc<span class=\"_ _3\"></span>iowych<span class=\"ff2\"> </span></div></div><div class=\"c w177 h75 gsabb\"><div class=\"t m0 x33 h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w178 h75 gsabc\"><div class=\"t m0 x18 h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\">4 761 </div></div><div class=\"c w179 h75 gsabd\"><div class=\"t m0 x33 h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17a h75 gsabe\"><div class=\"t m0 x18 h5 y6b ff1 fs3 fc0 sc0 ls3 ws0\">4 761<span class=\"ls0\"> </span></div></div><div class=\"c w17b h75 gsabf\"><div class=\"t m0 x3f h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h75 gsac0\"><div class=\"t m0 x3e h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\">5 220 </div></div><div class=\"c wee h75 gsac1\"><div class=\"t m0 x53 h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17d h75 gsac2\"><div class=\"t m0 xab h5 y6b ff1 fs3 fc0 sc0 ls3 ws0\">5 220<span class=\"ls0\"> </span></div></div><div class=\"c w172 hb gsac3\"><div class=\"t m0 x11 h5 y898 ff2 fs3 fc0 sc0 ls0 ws0\">Pochodne in<span class=\"_ _3\"></span>strumenty finansowe </div></div><div class=\"c w177 hb gsac4\"><div class=\"t m0 xab h5 y898 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">38</span> </div></div><div class=\"c w178 hb gsac5\"><div class=\"t m0 x33 h5 y898 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 hb gsac6\"><div class=\"t m0 x24 h5 y898 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">164</span> </div></div><div class=\"c w17a hb gsac7\"><div class=\"t m0 xf h5 y898 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">202</span> </div></div><div class=\"c w17b hb gsac8\"><div class=\"t m0 x42 h5 y898 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">19</span> </div></div><div class=\"c w17c hb gsac9\"><div class=\"t m0 x53 h5 y898 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wee hb gsaca\"><div class=\"t m0 x3d h5 y898 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">700</span> </div></div><div class=\"c w17d hb gsacb\"><div class=\"t m0 x6f h5 y898 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">719</span> </div></div><div class=\"c w172 h2a gsacc\"><div class=\"t m0 x11 h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w177 h2a gsacd\"><div class=\"t m0 x33 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w178 h2a gsace\"><div class=\"t m0 xf h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">230</span> </div></div><div class=\"c w179 h2a gsacf\"><div class=\"t m0 x33 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17a h2a gsad0\"><div class=\"t m0 xf h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">230</span> </div></div><div class=\"c w17b h2a gsad1\"><div class=\"t m0 x3f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h2a gsad2\"><div class=\"t m0 x1c h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">240</span> </div></div><div class=\"c wee h2a gsad3\"><div class=\"t m0 x53 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17d h2a gsad4\"><div class=\"t m0 x6f h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">240</span> </div></div><div class=\"c w176 h2a gsad5\"><div class=\"t m0 x11 h5 y486 ff4 fs3 fc2 sc0 ls0 ws0\">Kr\u00f3tkoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w177 h2a gsad6\"><div class=\"t m0 xf h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">480</span> </div></div><div class=\"c w178 h2a gsad7\"><div class=\"t m0 x18 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">7 433 </div></div><div class=\"c w179 h2a gsad8\"><div class=\"t m0 x3c h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">26</span> </div></div><div class=\"c w17a h2a gsad9\"><div class=\"t m0 x18 h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">7 939<span class=\"ls0\"> </span></div></div><div class=\"c w17b h2a gsada\"><div class=\"t m0 x3c h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">188</span> </div></div><div class=\"c w17c h2a gsadb\"><div class=\"t m0 x3e h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">4 440 </div></div><div class=\"c wee h2a gsadc\"><div class=\"t m0 x3d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">280</span> </div></div><div class=\"c w17d h2a gsadd\"><div class=\"t m0 xab h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">4 908<span class=\"ls0\"> </span></div></div><div class=\"c w172 h75 gsade\"><div class=\"t m0 x11 h5 y5db ff3 fs3 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tytu\u0142u <span class=\"_ _3\"></span>kredyt\u00f3w, <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h5 y6b ff3 fs3 fc0 sc0 ls0 ws0\">po\u017cyczek, leasin<span class=\"_ _3\"></span>gu oraz d\u0142u\u017cnych <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h5 y10 ff3 fs3 fc0 sc0 ls0 ws0\">papier\u00f3w warto\u015bc<span class=\"_ _3\"></span>iowych<span class=\"ff2\"> </span></div></div><div class=\"c w177 h75 gsadf\"><div class=\"t m0 x33 h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w178 h75 gsae0\"><div class=\"t m0 xf h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">964</span> </div></div><div class=\"c w179 h75 gsae1\"><div class=\"t m0 x33 h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17a h75 gsae2\"><div class=\"t m0 xf h5 y6b ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">964</span> </div></div><div class=\"c w17b h75 gsae3\"><div class=\"t m0 x3f h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h75 gsae4\"><div class=\"t m0 x3e h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\">1 223 </div></div><div class=\"c wee h75 gsae5\"><div class=\"t m0 x53 h5 y6b ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17d h75 gsae6\"><div class=\"t m0 xab h5 y6b ff1 fs3 fc0 sc0 ls3 ws0\">1 223<span class=\"ls0\"> </span></div></div><div class=\"c w172 h2a gsae7\"><div class=\"t m0 x11 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">Pochodne in<span class=\"_ _3\"></span>strumenty finansowe </div></div><div class=\"c w17e h2a gsae8\"><div class=\"t m0 x1a h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">473</span> </div></div><div class=\"c w178 h2a gsae9\"><div class=\"t m0 x33 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h2a gsaea\"><div class=\"t m0 x3c h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">26</span> </div></div><div class=\"c w17f h2a gsaeb\"><div class=\"t m0 xf h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">499</span> </div></div><div class=\"c w180 h2a gsaec\"><div class=\"t m0 x3c h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">154</span> </div></div><div class=\"c w17c h2a gsaed\"><div class=\"t m0 x53 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wee h2a gsaee\"><div class=\"t m0 x3d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">280</span> </div></div><div class=\"c w17d h2a gsaef\"><div class=\"t m0 x6f h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">434</span> </div></div><div class=\"c w172 h2a gsaf0\"><div class=\"t m0 x11 h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">Zobowi\u0105zania wob<span class=\"_ _3\"></span>ec dostawc\u00f3w<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w178 h2a gsaf1\"><div class=\"t m0 x18 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">3 167 </div></div><div class=\"c w179 h2a gsaf2\"><div class=\"t m0 x33 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17a h2a gsaf3\"><div class=\"t m0 x18 h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">3 167<span class=\"ls0\"> </span></div></div><div class=\"c w17b h2a gsaf4\"><div class=\"t m0 x3f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h2a gsaf5\"><div class=\"t m0 x3e h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">3 076 </div></div><div class=\"c wee h2a gsaf6\"><div class=\"t m0 x53 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17d h2a gsaf7\"><div class=\"t m0 xab h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">3 076<span class=\"ls0\"> </span></div></div><div class=\"c w172 h2a gsaf8\"><div class=\"t m0 x11 h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">Zobowi\u0105zania podob<span class=\"_ _3\"></span>ne <span class=\"ff2\">- </span>faktoring d\u0142u\u017cny<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w177 h2a gsaf9\"><div class=\"t m0 x33 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w178 h2a gsafa\"><div class=\"t m0 x18 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">3 021 </div></div><div class=\"c w179 h2a gsafb\"><div class=\"t m0 x33 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17a h2a gsafc\"><div class=\"t m0 x18 h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">3 021<span class=\"ls0\"> </span></div></div><div class=\"c w17b h2a gsafd\"><div class=\"t m0 x3f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h2a gsafe\"><div class=\"t m0 x9e h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">18</span> </div></div><div class=\"c wee h2a gsaff\"><div class=\"t m0 x53 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17d h2a gsb00\"><div class=\"t m0 x33 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">18</span> </div></div><div class=\"c w172 h2a gsb01\"><div class=\"t m0 x11 h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w177 h2a gsb02\"><div class=\"t m0 x6f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> 7 </div></div><div class=\"c w178 h2a gsb03\"><div class=\"t m0 xf h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">281</span> </div></div><div class=\"c w179 h2a gsb04\"><div class=\"t m0 x33 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17a h2a gsb05\"><div class=\"t m0 xf h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">288</span> </div></div><div class=\"c w17b h2a gsb06\"><div class=\"t m0 x42 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">34</span> </div></div><div class=\"c w17c h2a gsb07\"><div class=\"t m0 x1c h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">123</span> </div></div><div class=\"c wee h2a gsb08\"><div class=\"t m0 x53 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17d h2a gsb09\"><div class=\"t m0 x6f h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">157</span> </div></div><div class=\"c w176 hb gsb0a\"><div class=\"t m0 x11 h5 y46 ff1 fs3 fc2 sc0 ls0 ws0\">Razem </div></div><div class=\"c w177 hb gsb0b\"><div class=\"t m0 xf h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">518</span> </div></div><div class=\"c w178 hb gsb0c\"><div class=\"t m0 x17 h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\">12 424 </div></div><div class=\"c w179 hb gsb0d\"><div class=\"t m0 x24 h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">190</span> </div></div><div class=\"c w17a hb gsb0e\"><div class=\"t m0 x17 h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\">13 132 </div></div><div class=\"c w17b hb gsb0f\"><div class=\"t m0 x3c h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">207</span> </div></div><div class=\"c w17c hb gsb10\"><div class=\"t m0 x3e h5 y46 ff1 fs3 fc0 sc0 ls3 ws0\">9 900<span class=\"ls0\"> </span></div></div><div class=\"c wee hb gsb11\"><div class=\"t m0 x3d h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">980</span> </div></div><div class=\"c w17d hb gsb12\"><div class=\"t m0 xf h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\">11 087 </div></div><div class=\"c w42 h4b gsb14\"><div class=\"t m0 x5 h18 y1b4 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h4a y47f ff6 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h5 ya12 ff2 fs3 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x5 h8 ya13 ff4 fs6 fc2 sc0 ls0 ws0\">Zyski/(straty) <span class=\"_ _4\"></span>z instrument<span class=\"_ _4\"></span>\u00f3w finans<span class=\"_ _4\"></span>owych uj\u0119te w wyni<span class=\"_ _4\"></span>ku okresu<span class=\"_ _4\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x5 h42 ya14 ff2 fsc fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w182 h124 gsb15\"><div class=\"t m0 x4c h5 ya16 ff1 fs3 fc2 sc0 ls0 ws0\">od 01.01.2023<span class=\"_ _3\"></span> </div><div class=\"t m0 x4c h5 y7e8 ff1 fs3 fc2 sc0 ls0 ws0\">do 31.12.2023<span class=\"_ _3\"></span> </div></div><div class=\"c w183 h124 gsb16\"><div class=\"t m0 x18 h5 y2ca ff4 fs3 fc2 sc0 ls0 ws0\">Aktywa/zobowi\u0105za<span class=\"_ _3\"></span>nia <span class=\"ff1\"> </span></div><div class=\"t m0 x23 h5 y5db ff1 fs3 fc2 sc0 ls0 ws0\">finansowe wyc<span class=\"_ _3\"></span>eniane  </div><div class=\"t m0 x3e h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">w warto\u015bci godziw<span class=\"_ _3\"></span>ej <span class=\"ff1\"> </span></div><div class=\"t m0 x64 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">do wyniku finans<span class=\"_ _3\"></span>owego </div></div><div class=\"c w184 h124 gsb17\"><div class=\"t m0 x64 h5 y5db ff1 fs3 fc2 sc0 ls0 ws0\">Aktywa finansowe<span class=\"_ _3\"></span> </div><div class=\"t m0 x1f h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\"> wyceniane wg </div><div class=\"t m0 x39 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">zamortyzowan<span class=\"_ _3\"></span>ego kosztu </div></div><div class=\"c w185 h124 gsb18\"><div class=\"t m0 x1b h5 y5db ff4 fs3 fc2 sc0 ls0 ws0\">Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe <span class=\"ff1\"> </span></div><div class=\"t m0 x64 h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">wyceniane wed\u0142ug<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xdd h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\"> zamortyzowanego kos<span class=\"_ _3\"></span>ztu </div></div><div class=\"c w186 h124 gsb19\"><div class=\"t m0 x1a h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x84 h5 y10 ff4 fs3 fc2 sc0 ls0 ws0\">Zabezpieczaj\u0105ce<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w187 h124 gsb1a\"><div class=\"t m0 x22 h5 y10 ff4 fs3 fc2 sc0 ls0 ws0\">Og\u00f3\u0142em<span class=\"ff1\"> </span></div></div><div class=\"c w181 hf gsb1b\"><div class=\"t m0 x26 h6 y3c ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.2  </div><div class=\"t m0 x26 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 6.2 </div></div><div class=\"c w182 hf gsb1c\"><div class=\"t m0 x11 h125 y361 ff3 fs12 fc0 sc0 ls0 ws0\">Przychody z tytu\u0142u odsetek <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w183 hf gsb1d\"><div class=\"t m0 xec h125 y361 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 hf gsb1e\"><div class=\"t m0 x30 h125 y361 ff2 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls49\">653</span> </div></div><div class=\"c w185 hf gsb1f\"><div class=\"t m0 x8f h125 y361 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 hf gsb20\"><div class=\"t m0 x30 h125 y361 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 hf gsb21\"><div class=\"t m0 x6f h125 y361 ff1 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls4a\">653</span> </div></div><div class=\"c w181 h126 gsb22\"><div class=\"t m0 x26 h6 y1bf ff2 fs4 fc2 sc0 ls0 ws0\">Nota 6.2 </div></div><div class=\"c w182 h126 gsb23\"><div class=\"t m0 x11 h125 y42b ff3 fs12 fc0 sc0 ls0 ws0\">Zysk z tytu\u0142u odwr\u00f3cenia utraty warto\u015b<span class=\"_ _3\"></span>ci po\u017cyczek udzielonych </div><div class=\"t m0 x11 h125 y36 ff3 fs12 fc0 sc0 ls0 ws0\">wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu<span class=\"ff2\"> </span></div></div><div class=\"c w183 h126 gsb24\"><div class=\"t m0 xec h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h126 gsb25\"><div class=\"t m0 x30 h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls49\">101</span> </div></div><div class=\"c w185 h126 gsb26\"><div class=\"t m0 x8f h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h126 gsb27\"><div class=\"t m0 x30 h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h126 gsb28\"><div class=\"t m0 x6f h125 y5e6 ff1 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls4a\">101</span> </div></div><div class=\"c w181 h12 gsb29\"><div class=\"t m0 x26 h6 y46 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.3 </div></div><div class=\"c w182 h12 gsb2a\"><div class=\"t m0 x11 h125 yf7 ff3 fs12 fc0 sc0 ls0 ws0\">Przychody / (Koszty) z tytu\u0142u odsetek<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w183 h12 gsb2b\"><div class=\"t m0 xec h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h12 gsb2c\"><div class=\"t m0 x8f h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w185 h12 gsb2d\"><div class=\"t m0 x30 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">( 76) </div></div><div class=\"c w187 h12 gsb2e\"><div class=\"t m0 x6f h125 yf7 ff1 fs12 fc0 sc0 ls0 ws0\">( 76) </div></div><div class=\"c w181 h127 gsb2f\"><div class=\"t m0 x26 h6 y1bf ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.2 </div></div><div class=\"c w182 h127 gsb30\"><div class=\"t m0 x11 h125 y42b ff2 fs12 fc0 sc0 ls0 ws0\">Zyski / (s<span class=\"ff3\">traty) z tytu\u0142u r\u00f3\u017cnic kursowych<span class=\"_ _3\"></span> od instrument\u00f3w </span></div><div class=\"t m0 x11 h125 y36 ff3 fs12 fc0 sc0 ls0 ws0\">innych ni\u017c zad\u0142u\u017cenie<span class=\"ff2\"> </span></div></div><div class=\"c w183 h127 gsb31\"><div class=\"t m0 xb6 h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">( 384) </div></div><div class=\"c w184 h127 gsb32\"><div class=\"t m0 x4c h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">(1 071) </div></div><div class=\"c w185 h127 gsb33\"><div class=\"t m0 x12 h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls49\">41</span> </div></div><div class=\"c w186 h127 gsb34\"><div class=\"t m0 x30 h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h127 gsb35\"><div class=\"t m0 xf h125 y5e6 ff1 fs12 fc0 sc0 ls0 ws0\">(1 414) </div></div><div class=\"c w181 h12 gsb36\"><div class=\"t m0 x26 h6 y46 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.3 </div></div><div class=\"c w182 h12 gsb37\"><div class=\"t m0 x11 h125 y6c6 ff3 fs12 fc0 sc0 ls0 ws0\">Zyski z tytu\u0142u r\u00f3\u017cnic kursowych od zad\u0142u<span class=\"_ _3\"></span>\u017cenia<span class=\"ff2\"> </span></div></div><div class=\"c w183 h12 gsb38\"><div class=\"t m0 xec h125 y6c6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h12 gsb39\"><div class=\"t m0 x8f h125 y6c6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w185 h12 gsb3a\"><div class=\"t m0 x30 h125 y6c6 ff2 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls49\">356</span> </div></div><div class=\"c w186 h12 gsb3b\"><div class=\"t m0 x30 h125 y6c6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h12 gsb3c\"><div class=\"t m0 x6f h125 y6c6 ff1 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls4a\">356</span> </div></div><div class=\"c w181 h12 gsb3d\"><div class=\"t m0 x26 h6 y46 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.4 </div></div><div class=\"c w182 h12 gsb3e\"><div class=\"t m0 x11 h125 yf7 ff3 fs12 fc0 sc0 ls0 ws0\">Straty z tytu\u0142u utraty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w183 h12 gsb3f\"><div class=\"t m0 xec h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h12 gsb40\"><div class=\"t m0 x12 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">( 4) </div></div><div class=\"c w185 h12 gsb41\"><div class=\"t m0 x8f h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h12 gsb42\"><div class=\"t m0 x30 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h12 gsb43\"><div class=\"t m0 x33 h125 yf7 ff1 fs12 fc0 sc0 ls0 ws0\">( 4) </div></div><div class=\"c w181 h12 gsb44\"><div class=\"t m0 x26 h6 y46 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 7.2 </div></div><div class=\"c w182 h12 gsb45\"><div class=\"t m0 x11 h125 yf7 ff3 fs12 fc0 sc0 ls0 ws0\">Przychody z um\u00f3w z klientami<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w183 h12 gsb46\"><div class=\"t m0 xec h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h12 gsb47\"><div class=\"t m0 x8f h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w185 h12 gsb48\"><div class=\"t m0 x8f h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h12 gsb49\"><div class=\"t m0 x63 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls49\">635</span> </div></div><div class=\"c w187 h12 gsb4a\"><div class=\"t m0 x6f h125 yf7 ff1 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls4a\">635</span> </div></div><div class=\"c w181 h128 gsb4b\"><div class=\"t m0 x26 h6 y8ff ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.2 </div><div class=\"t m0 x26 h6 y172 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.3 </div></div><div class=\"c w182 h128 gsb4c\"><div class=\"t m0 x11 h125 y42b ff3 fs12 fc0 sc0 ls0 ws0\">Przychody z tytu\u0142u wyceny i realizacj<span class=\"_ _3\"></span>i instrument\u00f3w </div><div class=\"t m0 x11 h125 y36 ff2 fs12 fc0 sc0 ls0 ws0\">pochodnych </div></div><div class=\"c w183 h128 gsb4d\"><div class=\"t m0 x13b h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls49\">540</span> </div></div><div class=\"c w184 h128 gsb4e\"><div class=\"t m0 x8f h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w185 h128 gsb4f\"><div class=\"t m0 x8f h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h128 gsb50\"><div class=\"t m0 x30 h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h128 gsb51\"><div class=\"t m0 x6f h125 y5e6 ff1 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls4a\">540</span> </div></div><div class=\"c w181 hf gsb52\"><div class=\"t m0 x26 h6 y3c ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.2 </div><div class=\"t m0 x26 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.3 </div></div><div class=\"c w182 hf gsb53\"><div class=\"t m0 x11 h125 y361 ff3 fs12 fc0 sc0 ls0 ws0\">Koszty z tytu\u0142u wyceny i realizacji instrument\u00f3w pochodnyc<span class=\"_ _3\"></span>h <span class=\"ff2\"> </span></div></div><div class=\"c w183 hf gsb54\"><div class=\"t m0 xb6 h125 y361 ff2 fs12 fc0 sc0 ls0 ws0\">( 467) </div></div><div class=\"c w184 hf gsb55\"><div class=\"t m0 x8f h125 y361 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w185 hf gsb56\"><div class=\"t m0 x8f h125 y361 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 hf gsb57\"><div class=\"t m0 xd h125 y361 ff2 fs12 fc0 sc0 ls0 ws0\">( 350) </div></div><div class=\"c w187 hf gsb58\"><div class=\"t m0 xab h125 y361 ff1 fs12 fc0 sc0 ls0 ws0\">( 817) </div></div><div class=\"c w181 h12 gsb59\"><div class=\"t m0 x26 h6 y46 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.3 </div></div><div class=\"c w182 h12 gsb5a\"><div class=\"t m0 x11 h125 yf7 ff3 fs12 fc0 sc0 ls0 ws0\">Op\u0142aty i prowizje bankowe od zaci\u0105gni\u0119t<span class=\"_ _3\"></span>ych kredyt\u00f3w<span class=\"ff2\"> </span></div></div><div class=\"c w183 h12 gsb5b\"><div class=\"t m0 xec h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h12 gsb5c\"><div class=\"t m0 x8f h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w185 h12 gsb5d\"><div class=\"t m0 x30 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">( 26) </div></div><div class=\"c w186 h12 gsb5e\"><div class=\"t m0 x30 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h12 gsb5f\"><div class=\"t m0 x6f h125 yf7 ff1 fs12 fc0 sc0 ls0 ws0\">( 26) </div></div><div class=\"c w181 h12 gsb60\"><div class=\"t m0 x26 h6 y46 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.2 </div></div><div class=\"c w182 h12 gsb61\"><div class=\"t m0 x11 h125 yf7 ff3 fs12 fc0 sc0 ls0 ws0\">Straty z wyceny do warto\u015bci g<span class=\"_ _3\"></span>odziwej nale\u017cno\u015bci finansowych<span class=\"ff2\"> </span></div></div><div class=\"c w183 h12 gsb62\"><div class=\"t m0 xb6 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">( 104) </div></div><div class=\"c w184 h12 gsb63\"><div class=\"t m0 x8f h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w185 h12 gsb64\"><div class=\"t m0 x8f h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h12 gsb65\"><div class=\"t m0 x30 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h12 gsb66\"><div class=\"t m0 xab h125 yf7 ff1 fs12 fc0 sc0 ls0 ws0\">( 104) </div></div><div class=\"c w182 h129 gsb67\"><div class=\"t m0 x11 h125 yf7 ff3 fs12 fc0 sc0 ls0 ws0\">Pozosta\u0142e zyski <span class=\"ff2\"> </span></div></div><div class=\"c w183 h129 gsb68\"><div class=\"t m0 xec h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h129 gsb69\"><div class=\"t m0 xe7 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\"> 6 </div></div><div class=\"c w185 h129 gsb6a\"><div class=\"t m0 x8f h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h129 gsb6b\"><div class=\"t m0 x30 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h129 gsb6c\"><div class=\"t m0 x3f h125 yf7 ff1 fs12 fc0 sc0 ls0 ws0\"> 6 </div></div><div class=\"c w182 h12 gsb6d\"><div class=\"t m0 x11 h125 y6c6 ff4 fs12 fc2 sc0 ls0 ws0\">Og\u00f3\u0142em zysk/(strata) netto<span class=\"ff1\"> </span></div></div><div class=\"c w183 h12 gsb6e\"><div class=\"t m0 xb6 h125 y6c6 ff1 fs12 fc0 sc0 ls0 ws0\">( 415) </div></div><div class=\"c w184 h12 gsb6f\"><div class=\"t m0 x13c h125 y6c6 ff1 fs12 fc0 sc0 ls0 ws0\">( 315) </div></div><div class=\"c w185 h12 gsb70\"><div class=\"t m0 x30 h125 y6c6 ff1 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls4a\">295</span> </div></div><div class=\"c w186 h12 gsb71\"><div class=\"t m0 x63 h125 y6c6 ff1 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls4a\">285</span> </div></div><div class=\"c w187 h12 gsb72\"><div class=\"t m0 xab h125 y6c6 ff1 fs12 fc0 sc0 ls0 ws0\">( 150) </div></div>od 01.01.2022<span class=\"_ _3\"></span> do 31.12.2022<div class=\"c w18b h74 gsb76\"><div class=\"t m0 x20 h5 y2ca ff4 fs3 fc2 sc0 ls0 ws0\">Aktywa/zobowi\u0105za<span class=\"_ _3\"></span>nia finansowe </div><div class=\"t m0 x30 h5 y5a1 ff1 fs3 fc2 sc0 ls0 ws0\">wyceniane  </div><div class=\"t m0 x42 h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">w warto\u015bci godziw<span class=\"_ _3\"></span>ej <span class=\"ff1\"> </span></div><div class=\"t m0 x18 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">do wyniku finans<span class=\"_ _3\"></span>owego </div></div><div class=\"c w18c h74 gsb77\"><div class=\"t m0 x68 h5 y5a1 ff1 fs3 fc2 sc0 ls0 ws0\">Aktywa finansowe<span class=\"_ _3\"></span> </div><div class=\"t m0 x42 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\"> wyceniane wg </div><div class=\"t m0 x100 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">zamortyzowan<span class=\"_ _3\"></span>ego kosztu </div></div><div class=\"c w18c h74 gsb78\"><div class=\"t m0 x6b h5 y5a1 ff4 fs3 fc2 sc0 ls0 ws0\">Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe <span class=\"ff1\"> </span></div><div class=\"t m0 x68 h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">wyceniane wed\u0142ug<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x126 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\"> zamortyzowanego kos<span class=\"_ _3\"></span>ztu </div></div><div class=\"c w18d h74 gsb79\"><div class=\"t m0 x3c h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x17 h5 y56 ff4 fs3 fc2 sc0 ls0 ws0\">Zabezpieczaj\u0105ce<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w2b h74 gsb7a\"><div class=\"t m0 x64 h5 y56 ff4 fs3 fc2 sc0 ls0 ws0\">Og\u00f3\u0142em<span class=\"ff1\"> </span></div></div><div class=\"c w188 hf gsb7b\"><div class=\"t m0 x25 h6 y3c ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.2  </div><div class=\"t m0 x25 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 6.2 </div></div><div class=\"c w189 hf gsb7c\"><div class=\"t m0 x11 h125 y361 ff3 fs12 fc0 sc0 ls0 ws0\">Przychody z tytu\u0142u odsetek <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w18b hf gsb7d\"><div class=\"t m0 x142 h125 y361 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c hf gsb7e\"><div class=\"t m0 xc6 h125 y361 ff2 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls49\">636</span> </div></div><div class=\"c w18c hf gsb7f\"><div class=\"t m0 x27 h125 y361 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18d hf gsb80\"><div class=\"t m0 xc6 h125 y361 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2b hf gsb81\"><div class=\"t m0 x3c h125 y361 ff1 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls4a\">636</span> </div></div><div class=\"c w188 h12a gsb82\"><div class=\"t m0 x25 h6 ydb ff2 fs4 fc2 sc0 ls0 ws0\">Nota 6.2 </div></div><div class=\"c w189 h12a gsb83\"><div class=\"t m0 x11 h125 y3e8 ff3 fs12 fc0 sc0 ls0 ws0\">Zysk z tytu\u0142u odwr\u00f3cenia utraty warto\u015b<span class=\"_ _3\"></span>ci po\u017cyczek </div><div class=\"t m0 x11 h125 yc9 ff3 fs12 fc0 sc0 ls0 ws0\">udzielonych wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w18b h12a gsb84\"><div class=\"t m0 x142 h125 y116 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h12a gsb85\"><div class=\"t m0 xc6 h125 y116 ff2 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls49\">873</span> </div></div><div class=\"c w18c h12a gsb86\"><div class=\"t m0 x27 h125 y116 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18d h12a gsb87\"><div class=\"t m0 xc6 h125 y116 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2b h12a gsb88\"><div class=\"t m0 x3c h125 y116 ff1 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls4a\">873</span> </div></div><div class=\"c w188 h94 gsb89\"><div class=\"t m0 x25 h6 y46 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.3 </div></div><div class=\"c w189 h94 gsb8a\"><div class=\"t m0 x11 h125 yf7 ff3 fs12 fc0 sc0 ls0 ws0\">Przychody / (Koszty) z tytu\u0142u odsetek<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w18b h94 gsb8b\"><div class=\"t m0 x142 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h94 gsb8c\"><div class=\"t m0 x27 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h94 gsb8d\"><div class=\"t m0 xc6 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">( 60) </div></div><div class=\"c w18d h94 gsb8e\"><div class=\"t m0 xca h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls49\">60</span> </div></div><div class=\"c w2b h94 gsb8f\"><div class=\"t m0 x4b h125 yf7 ff1 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h127 gsb90\"><div class=\"t m0 x25 h6 ya27 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.2 </div></div><div class=\"c w189 h127 gsb91\"><div class=\"t m0 x11 h125 ya28 ff2 fs12 fc0 sc0 ls0 ws0\">Zyski / (s<span class=\"ff3\">traty) z tytu\u0142u r\u00f3\u017cnic kursowych<span class=\"_ _3\"></span> od instrument\u00f3w </span></div><div class=\"t m0 x11 h125 y36 ff3 fs12 fc0 sc0 ls0 ws0\">innych ni\u017c zad\u0142u\u017cenie<span class=\"ff2\"> </span></div></div><div class=\"c w18b h127 gsb92\"><div class=\"t m0 x54 h125 ya2a ff2 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls49\">233</span> </div></div><div class=\"c w18c h127 gsb93\"><div class=\"t m0 xc6 h125 ya2a ff2 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls49\">767</span> </div></div><div class=\"c w18c h127 gsb94\"><div class=\"t m0 xc6 h125 ya2a ff2 fs12 fc0 sc0 ls0 ws0\">( 51) </div></div><div class=\"c w18d h127 gsb95\"><div class=\"t m0 xc6 h125 ya2a ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2b h127 gsb96\"><div class=\"t m0 x3c h125 ya2a ff1 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls4a\">949</span> </div></div><div class=\"c w188 h94 gsb97\"><div class=\"t m0 x25 h6 y46 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.3 </div></div><div class=\"c w189 h94 gsb98\"><div class=\"t m0 x11 h125 yf7 ff3 fs12 fc0 sc0 ls0 ws0\">Straty z tytu\u0142u r\u00f3\u017cnic kursowych od zad\u0142<span class=\"_ _3\"></span>u\u017cenia<span class=\"ff2\"> </span></div></div><div class=\"c w18b h94 gsb99\"><div class=\"t m0 x142 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h94 gsb9a\"><div class=\"t m0 x27 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h94 gsb9b\"><div class=\"t m0 xc7 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">( 179) </div></div><div class=\"c w18d h94 gsb9c\"><div class=\"t m0 xc6 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2b h94 gsb9d\"><div class=\"t m0 xf h125 yf7 ff1 fs12 fc0 sc0 ls0 ws0\">( 179) </div></div><div class=\"c w188 h94 gsb9e\"><div class=\"t m0 x25 h6 y46 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.4 </div></div><div class=\"c w189 h94 gsb9f\"><div class=\"t m0 x11 h125 yf7 ff3 fs12 fc0 sc0 ls0 ws0\">Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015b<span class=\"_ _3\"></span>ci<span class=\"ff2\"> </span></div></div><div class=\"c w18b h94 gsba0\"><div class=\"t m0 x142 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h94 gsba1\"><div class=\"t m0 xb6 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\"> 5 </div></div><div class=\"c w18c h94 gsba2\"><div class=\"t m0 x27 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18d h94 gsba3\"><div class=\"t m0 xc6 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2b h94 gsba4\"><div class=\"t m0 x33 h125 yf7 ff1 fs12 fc0 sc0 ls0 ws0\"> 5 </div></div><div class=\"c w188 h12 gsba5\"><div class=\"t m0 x25 h6 y486 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.4 </div></div><div class=\"c w189 h12 gsba6\"><div class=\"t m0 x11 h125 y6c6 ff3 fs12 fc0 sc0 ls0 ws0\">Straty z tytu\u0142u utraty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w18b h12 gsba7\"><div class=\"t m0 x142 h125 y6c6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h12 gsba8\"><div class=\"t m0 x2a h125 y6c6 ff2 fs12 fc0 sc0 ls0 ws0\">( 5) </div></div><div class=\"c w18c h12 gsba9\"><div class=\"t m0 x27 h125 y6c6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18d h12 gsbaa\"><div class=\"t m0 xc6 h125 y6c6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2b h12 gsbab\"><div class=\"t m0 x6f h125 y6c6 ff1 fs12 fc0 sc0 ls0 ws0\">( 5) </div></div><div class=\"c w188 h94 gsbac\"><div class=\"t m0 x25 h6 y46 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 7.2 </div></div><div class=\"c w189 h94 gsbad\"><div class=\"t m0 x11 h125 yf7 ff3 fs12 fc0 sc0 ls0 ws0\">Przychody z um\u00f3w z klientami<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w18b h94 gsbae\"><div class=\"t m0 x142 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h94 gsbaf\"><div class=\"t m0 x27 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h94 gsbb0\"><div class=\"t m0 x27 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18d h94 gsbb1\"><div class=\"t m0 x88 h125 yf7 ff2 fs12 fc0 sc0 ls4b ws0\">( <span class=\"ls49\">182)<span class=\"ls0\"> </span></span></div></div><div class=\"c w2b h94 gsbb2\"><div class=\"t m0 xf h125 yf7 ff1 fs12 fc0 sc0 ls0 ws0\">( 182) </div></div><div class=\"c w188 h126 gsbb3\"><div class=\"t m0 x25 h6 y8ff ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.2 </div><div class=\"t m0 x25 h6 y172 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.3 </div></div><div class=\"c w189 h126 gsbb4\"><div class=\"t m0 x11 h125 y42b ff3 fs12 fc0 sc0 ls0 ws0\">Przychody z tytu\u0142u wyceny i realizacji i<span class=\"_ _3\"></span>nstrument\u00f3w </div><div class=\"t m0 x11 h125 y36 ff2 fs12 fc0 sc0 ls0 ws0\">pochodnych </div></div><div class=\"c w18b h126 gsbb5\"><div class=\"t m0 x54 h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls49\">400</span> </div></div><div class=\"c w18c h126 gsbb6\"><div class=\"t m0 x27 h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h126 gsbb7\"><div class=\"t m0 x27 h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18d h126 gsbb8\"><div class=\"t m0 xc6 h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2b h126 gsbb9\"><div class=\"t m0 x3c h125 y5e6 ff1 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls4a\">400</span> </div></div><div class=\"c w188 h128 gsbba\"><div class=\"t m0 x25 h6 y8ff ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.2 </div><div class=\"t m0 x25 h6 y172 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.3 </div></div><div class=\"c w189 h128 gsbbb\"><div class=\"t m0 x11 h125 y42b ff3 fs12 fc0 sc0 ls0 ws0\">Koszty z tytu\u0142u wyceny i realizacji instrument\u00f3w </div><div class=\"t m0 x11 h125 y36 ff2 fs12 fc0 sc0 ls0 ws0\">pochodnych  </div></div><div class=\"c w18b h128 gsbbc\"><div class=\"t m0 x7c h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">( 329) </div></div><div class=\"c w18c h128 gsbbd\"><div class=\"t m0 x27 h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h128 gsbbe\"><div class=\"t m0 x27 h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18d h128 gsbbf\"><div class=\"t m0 x88 h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">( 310) </div></div><div class=\"c w2b h128 gsbc0\"><div class=\"t m0 xf h125 y5e6 ff1 fs12 fc0 sc0 ls0 ws0\">( 639) </div></div><div class=\"c w188 h94 gsbc1\"><div class=\"t m0 x25 h6 y46 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.3 </div></div><div class=\"c w189 h94 gsbc2\"><div class=\"t m0 x11 h125 yf7 ff3 fs12 fc0 sc0 ls0 ws0\">Op\u0142aty i prowizje bankowe od zaci\u0105gni<span class=\"_ _3\"></span>\u0119tych kredyt\u00f3w<span class=\"ff2\"> </span></div></div><div class=\"c w18b h94 gsbc3\"><div class=\"t m0 x142 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h94 gsbc4\"><div class=\"t m0 x27 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h94 gsbc5\"><div class=\"t m0 xc6 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">( 29) </div></div><div class=\"c w18d h94 gsbc6\"><div class=\"t m0 xc6 h125 yf7 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2b h94 gsbc7\"><div class=\"t m0 xab h125 yf7 ff1 fs12 fc0 sc0 ls0 ws0\">( 29) </div></div><div class=\"c w188 h12b gsbc8\"><div class=\"t m0 x25 h6 y1bf ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.2 </div></div><div class=\"c w189 h12b gsbc9\"><div class=\"t m0 x11 h125 ya33 ff3 fs12 fc0 sc0 ls0 ws0\">Straty z wyceny do warto\u015bci g<span class=\"_ _3\"></span>odziwej nale\u017cno\u015bci </div><div class=\"t m0 x11 h125 y36 ff2 fs12 fc0 sc0 ls0 ws0\">finansowych </div></div><div class=\"c w18b h12b gsbca\"><div class=\"t m0 x54 h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">( 58) </div></div><div class=\"c w18c h12b gsbcb\"><div class=\"t m0 x27 h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h12b gsbcc\"><div class=\"t m0 x27 h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18d h12b gsbcd\"><div class=\"t m0 xc6 h125 y5e6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2b h12b gsbce\"><div class=\"t m0 xab h125 y5e6 ff1 fs12 fc0 sc0 ls0 ws0\">( 58) </div></div><div class=\"c w189 h12 gsbcf\"><div class=\"t m0 x11 h125 y6c6 ff3 fs12 fc0 sc0 ls0 ws0\">Pozosta\u0142e zyski / (straty)<span class=\"ff2\"> </span></div></div><div class=\"c w18b h12 gsbd0\"><div class=\"t m0 x142 h125 y6c6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h12 gsbd1\"><div class=\"t m0 xb6 h125 y6c6 ff2 fs12 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w18c h12 gsbd2\"><div class=\"t m0 x2a h125 y6c6 ff2 fs12 fc0 sc0 ls0 ws0\">( 2) </div></div><div class=\"c w18d h12 gsbd3\"><div class=\"t m0 xc6 h125 y6c6 ff2 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2b h12 gsbd4\"><div class=\"t m0 x4b h125 y6c6 ff1 fs12 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w189 h2a gsbd5\"><div class=\"t m0 x11 h125 ye0 ff4 fs12 fc2 sc0 ls0 ws0\">Og\u00f3\u0142em zysk/(strata) netto<span class=\"ff1\"> </span></div></div><div class=\"c w18b h2a gsbd6\"><div class=\"t m0 x54 h125 ye0 ff1 fs12 fc0 sc0 ls0 ws0\"> <span class=\"ls4a\">246</span> </div></div><div class=\"c w18c h2a gsbd7\"><div class=\"t m0 xc7 h125 ye0 ff1 fs12 fc0 sc0 ls0 ws0\">2 278 </div></div><div class=\"c w18c h2a gsbd8\"><div class=\"t m0 xb h125 ye0 ff1 fs12 fc0 sc0 ls0 ws0\">( 321) </div></div><div class=\"c w18d h2a gsbd9\"><div class=\"t m0 x63 h125 ye0 ff1 fs12 fc0 sc0 ls0 ws0\">( 432) </div></div><div class=\"c w2b h2a gsbda\"><div class=\"t m0 x24 h125 ye0 ff1 fs12 fc0 sc0 ls0 ws0\">1 771<span class=\"_ _3c\"> </span></div></div>Hierarchia wart<span class=\"_ _4\"></span>o\u015bci godziwej<span class=\"_ _4\"></span> instrument<span class=\"_ _4\"></span>\u00f3w finansowych <span class=\"_ _4\"></span><span class=\"ff1\"> </span>Stan na 31.12.2<span class=\"_ _4\"></span>023 Stan na 31.12.2<span class=\"_ _4\"></span>022 warto\u015b\u0107 godziwa<span class=\"_ _4\"></span><span class=\"ff2\"> </span>warto\u015b\u0107 bilansowa warto\u015b\u0107 godziwa<span class=\"_ _4\"></span><span class=\"ff2\"> </span>warto\u015b\u0107 bilansowa Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>poziom 1 poziom 2 poziom 3 poziom 1 poziom 2 poziom  3 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span>-  <span class=\"lse\">22</span> 7 778 9 118 -  <span class=\"lse\">20</span> 7 787 9 623 Akcje notowane<span class=\"_ _4\"></span>  <span class=\"lse\">703</span> - -  <span class=\"lse\">703</span>  <span class=\"lse\">422</span> - -  <span class=\"lse\">422</span> Akcje/udzia\u0142y ni<span class=\"_ _4\"></span>enotowan<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>-  <span class=\"lse\">126</span> -  <span class=\"lse\">126</span> -  <span class=\"lse\">99</span> -  <span class=\"lse\">99</span> Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w<span class=\"ff2\"> </span>-  <span class=\"lse\">414</span> -  <span class=\"lse\">414</span> -  <span class=\"lse\">751</span> -  <span class=\"lse\">751</span> Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe, z<span class=\"_ _4\"></span> tego: -  <span class=\"lse\">292</span> -  <span class=\"lse\">292</span> -  <span class=\"lse\">357</span> -  <span class=\"lse\">357</span>      Aktywa  -  <span class=\"lse\">993</span> -  <span class=\"lse\">993</span> - 1 510 - 1 510     <span class=\"ls0\"> <span class=\"ff3\">Zobowi\u0105zania</span> </span>- ( 701) - ( 701) - (1 153) - (1 153) D\u0142ugoterminow<span class=\"_ _4\"></span>e kredyty i p<span class=\"_ _4\"></span>o\u017cyczki <span class=\"_ _4\"></span>otrzymane<span class=\"ff2\"> </span>- (2 486) - (2 486) - (2 560) - (2 560) D\u0142ugoterminow<span class=\"_ _4\"></span>e d\u0142u\u017cne pa<span class=\"_ _4\"></span>piery warto\u015bc<span class=\"_ _4\"></span>iowe<span class=\"ff2\"> </span>(1 627) - - (1 600) (1 952) - - (2 000) Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe<span class=\"ff2\"> </span>-  <span class=\"lse\">48</span>  <span class=\"lse\">74</span>  <span class=\"lse\">122</span> -  <span class=\"lse\">37</span>  <span class=\"lse\">65</span>  <span class=\"lse\">102</span> Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span>- ( 7) - ( 7) - ( 34) - ( 34) Grupa <span class=\"_ _f\"></span>nie <span class=\"_ _f\"></span>ujawnia <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _f\"></span>instrumen<span class=\"_ _4\"></span>t\u00f3w <span class=\"_ _f\"></span>finansowyc<span class=\"_ _4\"></span>h <span class=\"_ _f\"></span>wycenianych <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>sprawozdaniu <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>syt<span class=\"_ _3\"></span>uacji <span class=\"_ _3\"></span>finansowej <span class=\"_ _0\"></span><span class=\"ff2\">w zamortyzowanym<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>koszcie <span class=\"_ _f\"></span>(<span class=\"ff3\">za <span class=\"_ _f\"></span>wyj\u0105tkiem <span class=\"_ _3\"></span>udzielonych <span class=\"_ _f\"></span>po\u017cyczek, <span class=\"_ _f\"></span>otrzymanych </span></span>d\u0142ugoterminowy<span class=\"_ _4\"></span>ch <span class=\"_ _0\"></span>kredyt\u00f3w <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>po\u017cyczek <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>d\u0142ugo<span class=\"_ _4\"></span>terminowych<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>d\u0142u\u017cnych <span class=\"_ _f\"></span>papier\u00f3w <span class=\"_ _0\"></span>warto\u015bciow<span class=\"_ _4\"></span>ych), <span class=\"_ _1\"> </span>poniewa\u017c <span class=\"_ _f\"></span>korzysta <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>zwolnienia <span class=\"_ _0\"></span>wynikaj\u0105<span class=\"_ _4\"></span>cego <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>MSSF <span class=\"_ _0\"> </span>7.29 <span class=\"_ _0\"></span>(Ujawnianie <span class=\"_ _0\"></span>informacj<span class=\"_ _4\"></span>i <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>warto\u015bci<span class=\"ff2\"> </span>godziwej nie jes<span class=\"_ _4\"></span>t wymagan<span class=\"_ _4\"></span>e, gdy war<span class=\"_ _4\"></span>to\u015b\u0107 bilansowa j<span class=\"_ _4\"></span>est zasadnicz<span class=\"_ _4\"></span>o zbli\u017cona do<span class=\"ff2\"> </span>warto\u015bci g<span class=\"_ _4\"></span>odziwej).<span class=\"_ _4\"></span><span class=\"ff2\"> </span>W bie\u017c\u0105cym <span class=\"_ _4\"></span>okresie spraw<span class=\"_ _4\"></span>ozdawczym<span class=\"_ _4\"></span> w Grupie ni<span class=\"_ _4\"></span>e dokonan<span class=\"_ _4\"></span>o przesuni\u0119\u0107 mi\u0119dz<span class=\"_ _4\"></span>y posz<span class=\"_ _4\"></span>czeg\u00f3lnymi <span class=\"_ _4\"></span>poziomami <span class=\"_ _4\"></span>hierarchii wart<span class=\"_ _4\"></span>o\u015bci godziwej instrument<span class=\"_ _4\"></span>\u00f3w finansow<span class=\"_ _4\"></span>ych.<span class=\"ff2\"> </span>Metody <span class=\"_ _c\"> </span>oraz <span class=\"_ _d\"> </span>techniki <span class=\"_ _c\"> </span>wyceny <span class=\"_ _c\"> </span>wykorzystane <span class=\"_ _c\"> </span>przez <span class=\"_ _c\"> </span>G<span class=\"_ _3\"></span>rup\u0119 <span class=\"_ _d\"> </span>Kapita\u0142ow<span class=\"_ _4\"></span>\u0105 <span class=\"_ _d\"> </span>przy <span class=\"_ _c\"> </span>ustalaniu <span class=\"_ _c\"> </span>warto\u015bci <span class=\"_ _d\"> </span>godziwyc<span class=\"_ _4\"></span>h poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h kategorii <span class=\"_ _4\"></span>aktyw\u00f3w fi<span class=\"_ _4\"></span>nansowych l<span class=\"_ _4\"></span>ub zobowi\u0105<span class=\"_ _4\"></span>za\u0144 finans<span class=\"_ _4\"></span>owych.<span class=\"ff1\"> </span>Poziom 1 Akcje notowane<span class=\"_ _4\"></span> Akcje wycenion<span class=\"_ _4\"></span>o w oparciu <span class=\"_ _4\"></span>o notowania <span class=\"_ _4\"></span>GPW w Warsz<span class=\"_ _4\"></span>awie S.A. o<span class=\"_ _4\"></span>raz TSX Ventur<span class=\"_ _4\"></span>e Exchange w <span class=\"_ _4\"></span>Toronto.  D\u0142ugoterminow<span class=\"_ _4\"></span>e d\u0142u\u017cne pa<span class=\"_ _4\"></span>piery warto\u015bc<span class=\"_ _4\"></span>iowe<span class=\"ff2\"> </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>d\u0142u\u017cne <span class=\"_ _3\"></span>papiery <span class=\"_ _3\"></span>warto\u015bciowe <span class=\"_ _3\"></span>wyceniono <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>oparciu <span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>notowania <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku<span class=\"_ _3\"></span><span class=\"ff7 fs8\"> <span class=\"_ _f\"></span></span><span class=\"ff2\">Catalyst <span class=\"_ _3\"></span>prowadzone <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>GPW </span>w Warszawie S.A. <span class=\"_ _4\"></span> Poziom 2 Akcje/udzia\u0142y ni<span class=\"_ _4\"></span>enotowan<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>Akcje/udzia\u0142y <span class=\"_ _10\"> </span>nienotowane <span class=\"_ _10\"> </span>wyceniane <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>zastosowaniem <span class=\"_ _10\"> </span>wyceny <span class=\"_ _10\"> </span>maj\u0105tkowej <span class=\"_ _11\"> </span>wg <span class=\"_ _11\"> </span>skorygo<span class=\"_ _4\"></span>wanych <span class=\"_ _10\"> </span>aktyw\u00f3w <span class=\"_ _11\"> </span>netto. Do<span class=\"ls0\"> <span class=\"ff3\">wyceny <span class=\"_ _f\"></span>zosta\u0142y <span class=\"_ _0\"> </span>wykorzystane <span class=\"_ _f\"></span>dane <span class=\"_ _1\"> </span>wej\u015bciowe <span class=\"_ _0\"></span>inne <span class=\"_ _f\"></span>ni\u017c <span class=\"_ _0\"></span>pochodz\u0105ce <span class=\"_ _0\"> </span>z <span class=\"_ _0\"> </span>aktywnego <span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ynku, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>obserwowalne <span class=\"_ _f\"></span>(np. </span></span>ceny <span class=\"_ _c\"> </span>transakcyjne <span class=\"_ _c\"> </span>nieruchomo\u015bci <span class=\"_ _c\"> </span>podobnych <span class=\"_ _c\"> </span>do <span class=\"_ _d\"> </span>nieruchomo\u015bci <span class=\"_ _c\"> </span>b\u0119d\u0105cych <span class=\"_ _c\"> </span>przedmiotem <span class=\"_ _14\"> </span>wyc<span class=\"_ _3\"></span>eny,<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>rynkowe <span class=\"_ _d\"> </span>stopy procentowe obligacji Skarbu Pa\u0144<span class=\"_ _4\"></span>stwa i lokat terminowych w instytucjach finansow<span class=\"_ _4\"></span>ych, stopa dyskontowa wolna od ryzyka<span class=\"_ _4\"></span> publ<span class=\"ff3 ls0\">ikowana pr<span class=\"_ _4\"></span>zez Europejski <span class=\"_ _4\"></span>Urz\u0105d <span class=\"_ _4\"></span>Nadzoru Ubezpie<span class=\"_ _4\"></span>cze\u0144 i Pra<span class=\"_ _4\"></span>cowniczych Program<span class=\"_ _4\"></span>\u00f3w Emery<span class=\"_ _4\"></span>talnych). <span class=\"ff2\"> </span></span>Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w<span class=\"ff2\"> </span>Nale\u017cno\u015bci <span class=\"_ _12\"> </span>z  tytu\u0142u <span class=\"_ _12\"> </span>realizacji  tr<span class=\"_ _4\"></span>ansakcji <span class=\"_ _12\"> </span>sprzeda\u017cy  dla <span class=\"_ _2\"> </span>kontrakt\u00f3w  rozliczaj\u0105c<span class=\"_ _4\"></span>ych  si<span class=\"_ _4\"></span>\u0119  ostateczni<span class=\"_ _4\"></span>e  wg  cen <span class=\"_ _2\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>przysz\u0142o\u015bci, wyceniono <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>cen <span class=\"_ _f\"></span>terminowych <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>zale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>okresu/miesi\u0105c<span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>kwo<span class=\"_ _3\"></span>towania <span class=\"_ _3\"></span>umownego. <span class=\"_ _3\"></span>Ceny <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>erminowe <span class=\"_ _3\"></span>uzyskuje <span class=\"_ _3\"></span>si\u0119 z systemu Reut<span class=\"_ _4\"></span>ers.   Dla <span class=\"_ _1\"> </span>n<span class=\"ff3\">ale\u017cno\u015bci <span class=\"_ _0\"></span>obj\u0119tych <span class=\"_ _1\"> </span>faktoringiem <span class=\"_ _0\"></span>pe\u0142nym</span> <span class=\"_ _1\"> </span><span class=\"ff3\">warto\u015b\u0107 <span class=\"_ _1\"> </span>godziw\u0105 <span class=\"_ _0\"></span>ustala <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>poziomie <span class=\"_ _1\"> </span>warto\u015bci<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _1\"> </span>przekazanej </span>do<span class=\"ls0\"> <span class=\"ff3\">faktora <span class=\"_ _2\"> </span>(warto\u015b\u0107 <span class=\"_ _1\"> </span>nominalna <span class=\"_ _1\"> </span>z <span class=\"_ _12\"> </span>faktury) <span class=\"_ _2\"> </span>pomniejsz<span class=\"_ _4\"></span>onej <span class=\"_ _2\"> </span>o <span class=\"_ _2\"> </span>odsetki <span class=\"_ _2\"> </span>stanowi\u0105c<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>wynagrodzeni<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>faktora. <span class=\"_ _1\"> </span>Ze  wz<span class=\"_ _4\"></span>gl\u0119du <span class=\"_ _1\"> </span>na </span></span>kr\u00f3tki <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>kres <span class=\"_ _2\"> </span>pomi\u0119dzy <span class=\"_ _12\"> </span>przekaza<span class=\"_ _4\"></span>niem  nale\u017cn<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _2\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>faktora <span class=\"_ _12\"> </span>a  jej <span class=\"_ _2\"> </span>sp\u0142at\u0105,  wa<span class=\"_ _4\"></span>rto\u015bci <span class=\"_ _2\"> </span>godziwej  n<span class=\"_ _4\"></span>ie  kor<span class=\"_ _4\"></span>yguje <span class=\"_ _2\"> </span>si\u0119  o <span class=\"_ _12\"> </span>ryzyk<span class=\"_ _4\"></span>o kredytowe fakt<span class=\"_ _4\"></span>ora i wp\u0142yw <span class=\"_ _4\"></span>up\u0142ywu <span class=\"_ _4\"></span>czasu.<span class=\"ff2\"> </span>P<span class=\"ff3\">o\u017cyczki</span> udzielon<span class=\"_ _4\"></span>e W <span class=\"_ _0\"></span>pozycji <span class=\"_ _0\"></span>tej <span class=\"_ _0\"></span>uj\u0119to <span class=\"_ _0\"></span>po\u017cyczki <span class=\"_ _0\"></span>wyceni<span class=\"_ _4\"></span>one <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _0\"></span>dla <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _1\"> </span>warto\u015b\u0107 <span class=\"_ _f\"></span>godziwa <span class=\"_ _0\"></span>zosta\u0142a <span class=\"_ _0\"></span>oszacowana <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>bazie<span class=\"_ _4\"></span> przep\u0142yw\u00f3w <span class=\"_ _17\"> </span>kontraktowych <span class=\"_ _17\"> </span>(z <span class=\"_ _1f\"> </span>umowy) <span class=\"_ _1f\"> </span>przy <span class=\"_ _17\"> </span>wykorzystaniu <span class=\"_ _17\"> </span>modelu <span class=\"_ _1f\"> </span>zdyskontowan<span class=\"_ _4\"></span>ych <span class=\"_ _17\"> </span>przep\u0142yw\u00f3w <span class=\"_ _1f\"> </span>pieni\u0119\u017cn<span class=\"_ _4\"></span>ych z <span class=\"ff3\">uwzgl\u0119dnieniem r<span class=\"_ _4\"></span>yzyka <span class=\"_ _4\"></span>kredytoweg<span class=\"_ _4\"></span>o po\u017cyczkob<span class=\"_ _4\"></span>iorcy.<span class=\"ff2\"> </span></span>Pozosta\u0142e aktywa<span class=\"_ _4\"></span>/zobowi\u0105za<span class=\"_ _4\"></span>nia finansow<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>W <span class=\"_ _f\"></span>pozycji <span class=\"_ _f\"></span>tej <span class=\"_ _f\"></span>uj<span class=\"ff3\">\u0119</span>to <span class=\"_ _f\"></span>nale<span class=\"_ _3\"></span><span class=\"ff3\">\u017c</span><span class=\"ls4d\">no</span><span class=\"ff3\">\u015b</span>ci/zobowi<span class=\"ff3\">\u0105</span>za<span class=\"_ _4\"></span>nia <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>tytu<span class=\"ff3\">\u0142</span>u <span class=\"_ _f\"></span>ro<span class=\"ff3\">zliczenia <span class=\"_ _f\"></span>pochodnych <span class=\"_ _f\"></span>instrum<span class=\"_ _4\"></span>ent\u00f3w <span class=\"_ _f\"></span>finansowych,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>kt\u00f3<span class=\"ff2\">rych <span class=\"_ _f\"></span>termin </span></span>p<span class=\"ff3\">\u0142</span>atno<span class=\"ff3\">\u015b</span>ci <span class=\"_ _1\"> </span>przypada <span class=\"_ _1\"> </span>dwa <span class=\"_ _1\"> </span>dni <span class=\"_ _1\"> </span>ro<span class=\"_ _3\"></span>bocze <span class=\"_ _1\"> </span>po <span class=\"_ _2\"> </span>dniu <span class=\"_ _1\"> </span>ko<span class=\"ff3\">\u0144</span><span class=\"ls18\">cz</span><span class=\"ff3\">\u0105</span>cym <span class=\"_ _2\"> </span>okres <span class=\"_ _0\"></span>sprawozdawczy. <span class=\"_ _1\"> </span>Instrumenty <span class=\"_ _1\"> </span>te <span class=\"_ _2\"> </span>wycenione <span class=\"_ _1\"> </span>zosta<span class=\"ff3\">\u0142</span>y <span class=\"_ _2\"> </span>do warto<span class=\"ff3\">\u015b</span>ci godziwej us<span class=\"_ _4\"></span>talonej w<span class=\"_ _4\"></span>ed<span class=\"ff3\">\u0142</span>ug ceny <span class=\"_ _4\"></span>referencyjn<span class=\"_ _4\"></span>ej rozliczenia<span class=\"_ _4\"></span> tych transakcji<span class=\"_ _4\"></span>. Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe <span class=\"ff3\">\u2013</span> walutow<span class=\"_ _4\"></span>e oraz walut<span class=\"_ _4\"></span>owo-odsetkow<span class=\"_ _4\"></span>e W <span class=\"_ _0\"></span>przypadku <span class=\"_ _0\"></span>transakcji <span class=\"_ _1\"> </span>instrument<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"> </span>pochodnych <span class=\"_ _0\"></span>na <span class=\"_ _0\"> </span>rynku <span class=\"_ _1\"> </span>walutowym <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"> </span>t<span class=\"_ _3\"></span>ransakcji <span class=\"_ _f\"></span>walutowo<span class=\"_ _3\"></span><span class=\"ff2\">-odsetk<span class=\"_ _4\"></span>owych <span class=\"_ _0\"></span>(CIRS), </span>w <span class=\"ff3\">celu <span class=\"_ _15\"> </span>ustalenia <span class=\"_ _15\"> </span>ich <span class=\"_ _15\"> </span>warto\u015bci <span class=\"_ _15\"> </span>godziwej <span class=\"_ _15\"> </span>pos\u0142u\u017cono <span class=\"_ _15\"> </span>si\u0119 <span class=\"_ _15\"> </span>cenami <span class=\"_ _15\"> </span>terminowymi <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>daty <span class=\"_ _14\"> </span>zapadalno\u015bci <span class=\"_ _15\"> </span>poszczeg\u00f3ln<span class=\"_ _4\"></span>ych </span>transakcji. <span class=\"_ _15\"> </span>Cena <span class=\"_ _15\"> </span>termin<span class=\"_ _4\"></span>owa <span class=\"_ _15\"> </span>dla <span class=\"_ _11\"> </span>kurs\u00f3w <span class=\"_ _15\"> </span>walutowych <span class=\"_ _15\"> </span>obliczona<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>zosta\u0142a <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>podstawie <span class=\"_ _11\"> </span>fixingu <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>odpowiednich <span class=\"_ _11\"> </span>st\u00f3p procentowych. <span class=\"_ _f\"></span>Stopy <span class=\"_ _f\"></span>procentowe <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>walut <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>wska\u017aniki <span class=\"_ _0\"></span>zmienno\u015bci <span class=\"_ _f\"></span>ich <span class=\"_ _0\"></span>kurs\u00f3w <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>uzyskiwane <span class=\"_ _f\"></span>z<span class=\"_ _3\"></span><span class=\"ff2\"> serwisu <span class=\"_ _f\"></span>Reuters. <span class=\"_ _f\"></span>Do </span>wyceny opcji eur<span class=\"_ _4\"></span>opejskich na <span class=\"ff3\">ryn<span class=\"_ _4\"></span>kach waluto<span class=\"_ _4\"></span>wych pos<span class=\"_ _4\"></span>\u0142u\u017cono si\u0119 standar<span class=\"_ _4\"></span>dowym mod<span class=\"_ _4\"></span>elem Garma<span class=\"_ _4\"></span>na<span class=\"ff2\">-Kohlhagena.<span class=\"_ _4\"></span> </span></span>Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe <span class=\"ff3\">\u2013</span> metale <span class=\"_ _4\"></span> W <span class=\"_ _11\"> </span>przypadku <span class=\"_ _15\"> </span>transakcji <span class=\"_ _11\"> </span>instrument\u00f3w <span class=\"_ _11\"> </span>pochodnych <span class=\"_ _11\"> </span>na <span class=\"_ _15\"> </span>rynku <span class=\"_ _11\"> </span>towarowym, <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>celu <span class=\"_ _15\"> </span>ustalenia <span class=\"_ _11\"> </span>ich <span class=\"_ _11\"> </span>warto\u015bci <span class=\"_ _15\"> </span>godziwej pos\u0142u\u017cono <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>cenami <span class=\"_ _f\"></span>terminow<span class=\"_ _4\"></span>ymi <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>daty <span class=\"_ _f\"></span>zapadalno\u015bci <span class=\"_ _3\"></span>poszczeg<span class=\"_ _4\"></span>\u00f3lnych <span class=\"_ _3\"></span>transakcji. <span class=\"_ _3\"></span>W <span class=\"_ _f\"></span>przypadku <span class=\"_ _3\"></span>miedzi <span class=\"_ _3\"></span>u\u017cyto <span class=\"_ _3\"></span>oficjalne ceny <span class=\"_ _3\"></span>zamkni\u0119cia <span class=\"_ _3\"></span>London <span class=\"_ _3\"></span>Metal <span class=\"_ _f\"></span>Excha<span class=\"ff2\">nge, <span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>w odniesieniu <span class=\"_ _3\"></span>do </span>srebra <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>z\u0142ot<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span><span class=\"ff2\">- <span class=\"_ _f\"></span>ceny <span class=\"_ _3\"></span>fixing <span class=\"_ _3\"></span>ustalonej <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>London <span class=\"_ _3\"></span>Bullion </span>Market  Ass<span class=\"_ _4\"></span>ociation. <span class=\"_ _12\"> </span>Wska\u017aniki <span class=\"_ _2\"> </span>zmienno\u015bci  oraz <span class=\"_ _2\"> </span>krzywe  terminowe <span class=\"_ _2\"> </span>s\u0142<span class=\"_ _3\"></span>u\u017c\u0105c<span class=\"_ _4\"></span>e  d<span class=\"_ _4\"></span>o  wyceny <span class=\"_ _2\"> </span>instrument\u00f3w  p<span class=\"_ _4\"></span>ochodnych <span class=\"_ _2\"> </span>na koniec <span class=\"_ _d\"> </span>okresu <span class=\"_ _d\"> </span>sprawozdawczego <span class=\"_ _d\"> </span>uzyskano <span class=\"_ _d\"> </span>z systemu <span class=\"_ _d\"> </span>Reuters. <span class=\"_ _d\"> </span>Do <span class=\"_ _13\"> </span>wyceny <span class=\"_ _d\"> </span>opcji <span class=\"_ _13\"> </span>azjatycki<span class=\"_ _4\"></span>ch <span class=\"_ _d\"> </span>na <span class=\"_ _13\"> </span>rynkach <span class=\"_ _d\"> </span>metali<span class=\"_ _4\"></span> wykorzystana z<span class=\"_ _4\"></span>osta\u0142a aprok<span class=\"_ _4\"></span>symacja Le<span class=\"_ _4\"></span>vy\u2019ego do me<span class=\"_ _4\"></span>todologii B<span class=\"_ _4\"></span>lacka<span class=\"ff2\">-Scholesa. </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e kredyty i p<span class=\"_ _4\"></span>o\u017cyczki <span class=\"_ _4\"></span>otrzymane<span class=\"ff2\"> </span>Warto\u015b\u0107 <span class=\"_ _19\"> </span>g<span class=\"_ _3\"></span>odziwa  kredyt\u00f3w <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>p<span class=\"_ _3\"></span>o\u017cyczek  szacowana <span class=\"_ _10\"> </span>jest <span class=\"_ _11\"> </span>poprze<span class=\"_ _4\"></span>z <span class=\"_ _10\"> </span>zdyskontowanie <span class=\"_ _10\"> </span>zwi\u0105zanych  z <span class=\"_ _10\"> </span>tymi <span class=\"_ _10\"> </span>zobo<span class=\"_ _3\"></span>wi\u0105zaniami przep\u0142yw\u00f3w finans<span class=\"_ _4\"></span>owych w <span class=\"_ _4\"></span>terminach <span class=\"_ _4\"></span>i na warun<span class=\"_ _4\"></span>kach wynikaj\u0105cy<span class=\"_ _4\"></span>ch z um\u00f3w pr<span class=\"_ _4\"></span>zy zastosowaniu bi<span class=\"_ _4\"></span>e\u017c\u0105cych s<span class=\"_ _4\"></span>t\u00f3p. <span class=\"ff2\"> </span>Poziom 3 P<span class=\"ff3\">o\u017cyczki</span> udzielon<span class=\"_ _4\"></span>e  Do  kategorii  tej  zaliczamy  po\u017cy<span class=\"_ _4\"></span>czki  udzielone  wycenian<span class=\"_ _4\"></span>e  w  sprawozdaniu  z  sytuacji  finans<span class=\"_ _4\"></span>owej  w  zamortyz<span class=\"_ _4\"></span>owanym<span class=\"_ _4\"></span> koszcie,  ze  wzgl\u0119du  na  wykorzystanie  w<span class=\"ff2\"> </span>wycenie  do  warto\u015bci  godziwej  za\u0142o\u017ce\u0144  nieobserwo<span class=\"_ _4\"></span>walnych.  W  oszacowaniu<span class=\"_ _4\"></span> warto\u015bci <span class=\"_ _2\"> </span>godziwej  t<span class=\"_ _4\"></span>ych  p<span class=\"_ _4\"></span>o\u017cycze<span class=\"_ _4\"></span>k <span class=\"_ _12\"> </span>istotnym  el<span class=\"_ _4\"></span>ementem <span class=\"_ _2\"> </span>szacunku <span class=\"_ _2\"> </span>s\u0105  prognoz<span class=\"_ _4\"></span>owane <span class=\"_ _2\"> </span>przep\u0142ywy  pieni<span class=\"_ _4\"></span>\u0119\u017cne <span class=\"_ _2\"> </span>Sie<span class=\"_ _3\"></span>rra <span class=\"_ _2\"> </span>Gorda S.C.M., <span class=\"_ _14\"> </span>kt\u00f3re <span class=\"_ _c\"> </span>stanowi\u0105 <span class=\"_ _14\"> </span>nieobserwowalne <span class=\"_ _14\"> </span>dane <span class=\"_ _c\"> </span>wej\u015bciowe <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>zgo<span class=\"_ _3\"></span>dnie <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>M<span class=\"_ _3\"></span>SSF <span class=\"_ _14\"> </span>13 <span class=\"_ _c\"> </span>warto\u015b\u0107 <span class=\"_ _14\"> </span>godziwa <span class=\"_ _14\"> </span>tych <span class=\"_ _c\"> </span>aktyw\u00f3w klasyfikowana <span class=\"_ _14\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _14\"> </span>do<span class=\"_ _3\"></span> <span class=\"ff3\">poziomu<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>3 <span class=\"_ _d\"> </span>hierarchii. <span class=\"_ _c\"> </span>Stopa <span class=\"_ _c\"> </span>dyskonta <span class=\"_ _c\"> </span>przyj\u0119ta <span class=\"_ _c\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _c\"> </span>wyliczenia<span class=\"ff2\"> <span class=\"_ _d\"> </span></span>warto\u015bci <span class=\"_ _c\"> </span>godziwej <span class=\"_ _c\"> </span>po\u017cyczek </span>wycenianych w za<span class=\"_ _4\"></span>mortyzowa<span class=\"_ _4\"></span>nym koszcie wyno<span class=\"_ _4\"></span>si 9,13<span class=\"_ _4\"></span>% <span class=\"ff3\">( na dzie\u0144 3<span class=\"_ _4\"></span>1 grudnia 2<span class=\"_ _4\"></span>022 r. 9,7<span class=\"_ _4\"></span>5%).<span class=\"ff2\"> </span></span>Szczeg\u00f3\u0142owe <span class=\"_ _2\"> </span>ujawnienia <span class=\"_ _2\"> </span>w <span class=\"_ _12\"> </span>zakresie <span class=\"_ _2\"> </span>za\u0142o\u017ce\u0144 <span class=\"_ _12\"> </span>przyj\u0119tych <span class=\"_ _2\"> </span>do  wy<span class=\"_ _4\"></span>ceny <span class=\"_ _2\"> </span>po\u017cyczek <span class=\"_ _2\"> </span>zaprezentowano <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>N<span class=\"_ _3\"></span>ocie <span class=\"_ _2\"> </span>6.2, <span class=\"_ _2\"> </span>natomiast wra\u017cliwo\u015b\u0107 <span class=\"_ _10\"> </span>warto\u015bci  godziwej <span class=\"_ _10\"> </span>zakwalifikowanej  do <span class=\"_ _10\"> </span>poziomu <span class=\"_ _10\"> </span>3  dla <span class=\"_ _10\"> </span>udzielonych <span class=\"_ _10\"> </span>po\u017cyczek <span class=\"_ _19\"> </span>w <span class=\"_ _10\"> </span>Nocie <span class=\"_ _10\"> </span>7.5.2.4. <span class=\"_ _11\"> </span>Na <span class=\"_ _10\"> </span>dzie\u0144 31<span class=\"ls0\"> grudnia <span class=\"_ _2\"> </span>2023 <span class=\"_ _1\"> </span><span class=\"ff3\">r. <span class=\"_ _12\"> </span>za\u0142o\u017cenia <span class=\"_ _2\"> </span>przyj\u0119te <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>progn<span class=\"_ _4\"></span>ozowanych <span class=\"_ _2\"> </span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _2\"> </span>pieni\u0119\u017cnych <span class=\"_ _1\"> </span>zastosowane <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>wyceny <span class=\"_ _1\"> </span>warto\u015bci </span></span>godziwej <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>sp\u00f3jne <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>za\u0142o\u017ceniami <span class=\"_ _f\"></span>dot<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span>obliczenia <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _0\"></span>bilansowej, <span class=\"_ _f\"></span>nato<span class=\"_ _3\"></span>mia<span class=\"_ _4\"></span>st <span class=\"_ _f\"></span>r\u00f3<span class=\"_ _3\"></span>\u017cni<span class=\"_ _4\"></span>ca <span class=\"_ _f\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>warto\u015bci\u0105 <span class=\"_ _0\"></span>bilansow<span class=\"_ _4\"></span>a a <span class=\"ff3\">warto\u015bci\u0105 godziw\u0105<span class=\"_ _4\"></span> wynika <span class=\"_ _4\"></span>z przyj\u0119cia r\u00f3\u017cnych <span class=\"_ _4\"></span>st\u00f3p dysk<span class=\"_ _4\"></span>ontowyc<span class=\"_ _4\"></span>h.<span class=\"ff2\"> </span></span>Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe<span class=\"ff2\"> </span>W <span class=\"_ _3\"></span>pozycji tej <span class=\"_ _3\"></span>uj\u0119to <span class=\"_ _3\"></span>nale\u017cn<span class=\"_ _4\"></span>o\u015b\u0107 <span class=\"_ _3\"></span>z tytu\u0142u <span class=\"_ _3\"></span>p\u0142atno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _3\"></span>warunk<span class=\"_ _4\"></span>owych zwi\u0105zanych <span class=\"_ _3\"></span>z umow\u0105 <span class=\"_ _3\"></span>zbycia sp\u00f3\u0142ki <span class=\"_ _3\"></span>zale\u017cnej S.C.M. <span class=\"_ _3\"></span>Fr<span class=\"_ _3\"></span><span class=\"ff2\">anke,<span class=\"_ _4\"></span> </span>kt\u00f3ra <span class=\"_ _e\"> </span>zosta\u0142a <span class=\"_ _32\"> </span>oszacowana <span class=\"_ _32\"> </span>na <span class=\"_ _e\"> </span>podstawie <span class=\"_ _32\"> </span>modelu <span class=\"_ _e\"> </span>prawdop<span class=\"_ _4\"></span>odobie\u0144stwa, <span class=\"_ _32\"> </span>wynikaj\u0105cego <span class=\"_ _32\"> </span>z <span class=\"_ _e\"> </span>oferty <span class=\"_ _e\"> </span>wi\u0105\u017c\u0105cej<span class=\"_ _4\"></span> z <span class=\"ff3\">uwzgl\u0119dnieniem d<span class=\"_ _4\"></span>yskonta dla<span class=\"_ _4\"></span> wyp\u0142a<span class=\"_ _4\"></span>t na lata pr<span class=\"_ _4\"></span>zysz\u0142e.<span class=\"ff2\"> </span></span> Nota 7.2 Poch<span class=\"_ _4\"></span>odne instrum<span class=\"_ _4\"></span>enty finansow<span class=\"_ _4\"></span>e Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Pochodne <span class=\"_ _0\"></span>instrumenty <span class=\"_ _0\"></span>finansowe <span class=\"_ _0\"></span>zalicza <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>aktyw\u00f3w/zobowi\u0105<span class=\"_ _4\"></span>za\u0144 <span class=\"_ _1\"> </span><span class=\"ff2\">finansowych <span class=\"_ _0\"></span>wycenianych <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span></span>warto\u015bci<span class=\"ff2\"> <span class=\"_ _1\"> </span>godziwej </span>przez wynik finans<span class=\"_ _4\"></span>owy, o ile nie <span class=\"ff3\">z<span class=\"_ _4\"></span>osta\u0142y w<span class=\"_ _4\"></span>yznaczone jako ins<span class=\"_ _4\"></span>trumenty <span class=\"_ _4\"></span>zabezpieczaj\u0105<span class=\"_ _4\"></span>ce<span class=\"ff2\">. </span></span>Transakcje kupna <span class=\"_ _4\"></span>lub sprzeda\u017cy i<span class=\"_ _4\"></span>nstrumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych ujmuje<span class=\"ff2\"> </span>si\u0119 na dzie\u0144 <span class=\"_ _4\"></span>przeprowadz<span class=\"_ _4\"></span>enia (<span class=\"_ _4\"></span>zawarcia) transa<span class=\"_ _4\"></span>kcji. <span class=\"ff2\"> </span>Instrumenty <span class=\"_ _3\"></span>pochodne <span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>wyznaczone <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>zabezpieczaj\u0105ce, <span class=\"_ _3\"></span>okre\u015blane <span class=\"_ _3\"></span>jako <span class=\"_ _f\"></span>instrumenty <span class=\"_ _3\"></span>pochodne <span class=\"_ _3\"></span>handlowe, <span class=\"_ _3\"></span>ujmuje si\u0119 <span class=\"_ _f\"></span>pocz\u0105tkow<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _3\"></span>godziwej <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>wycenia <span class=\"_ _f\"></span>na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _f\"></span>ko\u0144cz\u0105cy <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>es <span class=\"_ _f\"></span>sprawozdawcz<span class=\"_ _4\"></span>y <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>uj\u0119ciem<span class=\"_ _4\"></span> zysk\u00f3w/strat z<span class=\"_ _4\"></span> wyceny w <span class=\"_ _4\"></span>wyniku finans<span class=\"_ _4\"></span>owym. <span class=\"ff2\"> </span>W Grupie <span class=\"_ _3\"></span>Kapita\u0142<span class=\"_ _4\"></span>owej KGHM Polska <span class=\"_ _3\"></span>Mied\u017a S.A. Jednostka Dominuj\u0105ca  <span class=\"_ _3\"></span>stosuje rachunkowo\u015b\u0107 zabezpiecz<span class=\"_ _4\"></span>e\u0144 przep\u0142yw\u00f3w pieni\u0119\u017cnych.  Celem <span class=\"_ _10\"> </span>stosowania  rachunkowo\u015bci <span class=\"_ _10\"> </span>zabezpiecze\u0144  jest <span class=\"_ _10\"> </span>ograniczenie <span class=\"_ _19\"> </span>zmie<span class=\"_ _3\"></span>nno\u015bci <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>netto <span class=\"_ _19\"> </span>Je<span class=\"_ _3\"></span>dnos<span class=\"_ _4\"></span>tki Dominuj\u0105cej, <span class=\"_ _0\"></span>wynikaj\u0105cej <span class=\"_ _0\"></span>z <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kresowy<span class=\"_ _4\"></span>ch <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>wyceny <span class=\"_ _1\"> </span>transakcji <span class=\"_ _0\"></span>zabezpieczaj\u0105cych <span class=\"_ _0\"></span>poszczeg\u00f3ln<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"> </span>rynkowe, <span class=\"_ _1\"> </span>na kt\u00f3re <span class=\"_ _1\"> </span>nara\u017cona <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>Jednostka <span class=\"_ _0\"> </span>Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105ca. <span class=\"_ _1\"> </span>Instrumentami <span class=\"_ _0\"> </span>zabezpieczaj\u0105cymi <span class=\"_ _1\"> </span>mog\u0105 <span class=\"_ _0\"></span>by\u0107 <span class=\"_ _1\"> </span>inst<span class=\"_ _3\"></span>ru<span class=\"_ _4\"></span>menty <span class=\"_ _1\"> </span>pochodne <span class=\"_ _0\"></span>oraz kredyty i <span class=\"ff3\">po\u017cycz<span class=\"_ _4\"></span>ki w walucie <span class=\"_ _4\"></span>obcej. <span class=\"ff2\"> </span></span>Wyznaczane <span class=\"_ _1\"> </span>zabezpiecz<span class=\"_ _4\"></span>enia <span class=\"_ _1\"> </span>dotycz\u0105 <span class=\"_ _1\"> </span>przysz\u0142ych <span class=\"_ _1\"> </span>prognozowanyc<span class=\"_ _4\"></span>h <span class=\"_ _1\"> </span>transakcji <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>przyj\u0119tych <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>Planie <span class=\"_ _1\"> </span>Sprzeda\u017cy na<span class=\"ls0\"> dany rok. <span class=\"_ _3\"></span>Plany te <span class=\"ff3\">sporz\u0105dza<span class=\"_ _4\"></span>ne s\u0105 <span class=\"_ _3\"></span>w oparciu o <span class=\"_ _3\"></span>mo\u017cliwo\u015bci produkcyjne na dany okres. <span class=\"_ _3\"></span>Jedn<span class=\"_ _4\"></span>ostka Dominuj\u0105ca oceni<span class=\"ff2 ls4e\">a </span></span></span>prawdopodobie<span class=\"_ _4\"></span>\u0144stwo wyst\u0105pienia transakcji <span class=\"_ _3\"></span>uj\u0119tych <span class=\"_ _3\"></span>w planie <span class=\"_ _3\"></span>produkcji jako <span class=\"_ _3\"></span>bardzo wysokie, <span class=\"_ _3\"></span>poniewa\u017c z <span class=\"_ _3\"></span>historyczneg<span class=\"_ _4\"></span>o punktu <span class=\"_ _0\"> </span>widzenia <span class=\"_ _1\"> </span>sprzeda\u017c <span class=\"_ _1\"> </span>zawsze <span class=\"_ _1\"> </span>realizowana <span class=\"_ _0\"> </span>by\u0142<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>poziomach <span class=\"_ _1\"> </span>za\u0142o\u017conych <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>szczeg\u00f3l<span class=\"_ _4\"></span>nych <span class=\"_ _0\"></span>Planach <span class=\"_ _1\"> </span>Sprzeda\u017cy.<span class=\"ff2\"> </span>Pozycj\u0119 zabezpieczan\u0105 <span class=\"_ _3\"></span>stan<span class=\"_ _4\"></span>owi\u0105<span class=\"ff2\"> <span class=\"_ _3\"></span></span>r\u00f3wnie\u017c przysz\u0142e <span class=\"_ _3\"></span>przep\u0142ywy z <span class=\"_ _3\"></span>tytu\u0142u koszt\u00f3w <span class=\"_ _3\"></span>odsetkow<span class=\"_ _4\"></span>ych od<span class=\"_ _3\"></span><span class=\"ff2\"> wyemitowany<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>obligac<span class=\"_ _4\"></span>ji </span>w PLN. Jednostka <span class=\"_ _d\"> </span>Dominuj\u0105ca <span class=\"_ _d\"> </span>mo\u017ce <span class=\"_ _d\"> </span>korzysta\u0107 <span class=\"_ _d\"> </span>z <span class=\"_ _13\"> </span>naturalnych <span class=\"_ _d\"> </span>zabezpiecze\u0144 <span class=\"_ _d\"> </span>ryzyka <span class=\"_ _d\"> </span>walutowego <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>przez <span class=\"_ _d\"> </span>zastosowani<span class=\"_ _4\"></span>e rachunkowo\u015bci zabezpiecze\u0144 w<span class=\"_ _3\"></span><span class=\"ff2\"> stosunk<span class=\"_ _4\"></span>u <span class=\"_ _3\"></span>do <span class=\"ff3\">kredyt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>i po<span class=\"_ _3\"></span>\u017cycz<span class=\"_ _4\"></span>ek <span class=\"_ _3\"></span>denominowanych w <span class=\"_ _3\"></span>USD, wyznaczaj\u0105c <span class=\"_ _3\"></span>je <span class=\"_ _3\"></span>jako po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ycje<span class=\"_ _4\"></span> </span></span>zabezpieczaj\u0105ce <span class=\"_ _11\"> </span>przed <span class=\"_ _11\"> </span>ryzykiem <span class=\"_ _11\"> </span>kursu <span class=\"_ _15\"> </span>walutowego <span class=\"_ _11\"> </span>zwi\u0105zanego <span class=\"_ _11\"> </span>z <span class=\"_ _15\"> </span>przysz\u0142ymi <span class=\"_ _11\"> </span>przychodami <span class=\"_ _11\"> </span>Jednostki <span class=\"_ _15\"> </span>Dominuj\u0105<span class=\"_ _4\"></span>cej ze<span class=\"ls0\"> <span class=\"ff3\">sprzeda\u017cy miedzi, sr<span class=\"_ _4\"></span>ebra i<span class=\"ff2\"> innych <span class=\"_ _4\"></span>metali, den<span class=\"_ _4\"></span>ominowanych w <span class=\"_ _4\"></span>USD. </span></span></span>Zyski <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>straty <span class=\"_ _f\"></span>wynikaj\u0105ce <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>zmiany <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _0\"></span>instrumentu <span class=\"_ _f\"></span>zabezpieczaj\u0105cego <span class=\"_ _f\"></span>przep\u0142ywy <span class=\"_ _f\"></span>pieni\u0119\u017cne <span class=\"_ _0\"></span>ujmowane s\u0105<span class=\"ff2 ls0\"> w <span class=\"ff3\">pozosta\u0142<span class=\"_ _4\"></span>ych <span class=\"_ _0\"></span>ca\u0142kowitych <span class=\"_ _0\"></span>dochodach, <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>takiej <span class=\"_ _0\"></span>cz\u0119\u015bci, <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>jakiej <span class=\"_ _0\"> </span>dany <span class=\"_ _1\"> </span>instrument <span class=\"_ _0\"></span>stanowi <span class=\"_ _0\"></span>skuteczne <span class=\"_ _0\"></span>zabezpieczenie </span></span>zwi\u0105zanej <span class=\"_ _1f\"> </span>z<span class=\"ff2\"> nim <span class=\"_ _1d\"> </span>pozycji <span class=\"_ _1d\"> </span>zabez<span class=\"_ _4\"></span>pieczanej. <span class=\"_ _1d\"> </span>Grupa <span class=\"_ _1f\"> </span>ujmuje <span class=\"_ _1d\"> </span>w <span class=\"_ _1f\"> </span>ka<span class=\"_ _3\"></span><span class=\"ff3\">pita\u0142ach <span class=\"_ _1f\"> </span>z <span class=\"_ _1d\"> </span>wyceny <span class=\"_ _1d\"> </span>cz\u0119\u015b\u0107<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>zmiany <span class=\"_ _1d\"> </span>instrum<span class=\"_ _4\"></span>entu </span></span>zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go wynikaj\u0105c<span class=\"_ _4\"></span>ej ze zmiany <span class=\"_ _4\"></span>warto\u015bci czas<span class=\"_ _4\"></span>owej opcji, <span class=\"_ _4\"></span>elementu terminow<span class=\"_ _4\"></span>ego oraz<span class=\"_ _4\"></span> mar\u017cy <span class=\"_ _4\"></span>walutowej.<span class=\"ff2\"> </span>Cz\u0119\u015b\u0107 <span class=\"_ _0\"></span>nieskuteczn\u0105 <span class=\"_ _0\"></span>odnosi <span class=\"_ _0\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>do<span class=\"ff2\"> </span>wyniku <span class=\"_ _1\"> </span>finansowe<span class=\"_ _4\"></span>go <span class=\"_ _1\"> </span>jako <span class=\"_ _0\"></span>pozosta\u0142e <span class=\"_ _0\"></span>przychody <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\"> koszty <span class=\"_ _0\"></span>operacyjne. <span class=\"_ _0\"></span>Zyski <span class=\"_ _0\"></span>lub <span class=\"_ _1\"> </span>straty </span>powsta\u0142e <span class=\"_ _e\"> </span>na <span class=\"_ _e\"> </span>instrumen<span class=\"_ _4\"></span>cie <span class=\"_ _e\"> </span>zabezpieczaj\u0105cym <span class=\"_ _e\"> </span>prze<span class=\"_ _4\"></span>p\u0142ywy <span class=\"_ _e\"> </span>pieni\u0119\u017cne <span class=\"_ _32\"> </span>o<span class=\"_ _3\"></span>dnoszone <span class=\"_ _e\"> </span>s\u0105<span class=\"ff2\"> <span class=\"ls1c\">do</span> wyniku <span class=\"_ _e\"> </span>jak<span class=\"_ _4\"></span>o <span class=\"_ _e\"> </span>korekta </span>z przeklasyfik<span class=\"_ _4\"></span>owania w <span class=\"ff3\">mom<span class=\"_ _4\"></span>encie, gdy dana<span class=\"_ _4\"></span> pozycja za<span class=\"_ _4\"></span>bezpiecza<span class=\"_ _4\"></span>na wp\u0142ywa na<span class=\"ff2\"> wynik. </span></span>Zaprzestaje <span class=\"_ _0\"> </span>si\u0119 <span class=\"_ _2\"> </span>ujmowania <span class=\"_ _0\"> </span>instrument\u00f3w <span class=\"_ _1\"> </span>pochodn<span class=\"_ _4\"></span>ych <span class=\"_ _1\"> </span>jako <span class=\"_ _1\"> </span>zabezpieczaj\u0105cych, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>instrument <span class=\"_ _1\"> </span>pochodny <span class=\"_ _1\"> </span>wyga\u015bnie,<span class=\"_ _4\"></span> zostanie <span class=\"_ _15\"> </span>sprzedany, <span class=\"_ _15\"> </span>wypowied<span class=\"_ _4\"></span>ziany, <span class=\"_ _15\"> </span>zrealizowan<span class=\"_ _4\"></span>y <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>je\u017celi <span class=\"_ _11\"> </span>zmianie <span class=\"_ _14\"> </span>uleg\u0142 <span class=\"_ _15\"> </span>cel <span class=\"_ _15\"> </span>zarz\u0105dzania<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>ryzykiem <span class=\"_ _15\"> </span>dla <span class=\"_ _15\"> </span>danego powi\u0105zania. <span class=\"_ _4\"></span><span class=\"ff2\"> </span>Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca <span class=\"_ _3\"></span>mo\u017ce <span class=\"_ _f\"></span>podj\u0105\u0107 <span class=\"_ _3\"></span>decyzj\u0119 <span class=\"_ _f\"></span>o <span class=\"_ _3\"></span>ust<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owieniu <span class=\"_ _3\"></span>dla <span class=\"_ _f\"></span>danego <span class=\"_ _f\"></span>instrume<span class=\"_ _4\"></span>ntu <span class=\"_ _f\"></span>pochodn<span class=\"_ _4\"></span>ego <span class=\"_ _0\"></span>nowego <span class=\"_ _3\"></span>powi\u0105zania<span class=\"_ _4\"></span> zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go, <span class=\"_ _2\"> </span>dokona\u0107  z<span class=\"_ _4\"></span>miany <span class=\"_ _2\"> </span>przeznaczenia <span class=\"_ _2\"> </span>instrumentu <span class=\"_ _2\"> </span>pochodnego <span class=\"_ _12\"> </span>b\u0105d\u017a <span class=\"_ _2\"> </span>wyznaczy\u0107 <span class=\"_ _2\"> </span>go<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>do  za<span class=\"_ _4\"></span>bezpieczenia<span class=\"_ _4\"></span> innego <span class=\"_ _15\"> </span>ro<span class=\"_ _3\"></span>dzaju <span class=\"_ _15\"> </span>ryzyka. <span class=\"_ _15\"> </span>W\u00f3wczas, <span class=\"_ _15\"> </span>dla<span class=\"ff2\"> </span>zabezpiecze\u0144 <span class=\"_ _14\"> </span>przep\u0142yw\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _15\"> </span>\u015bro<span class=\"_ _3\"></span>dk\u00f3w <span class=\"_ _15\"> </span>pieni\u0119\u017cnych, <span class=\"_ _15\"> </span>zyski <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>straty <span class=\"_ _14\"> </span>powsta\u0142e w okresach, w <span class=\"ff3\">kt\u00f3rych <span class=\"_ _3\"></span>zabezpiecz<span class=\"_ _4\"></span>enie <span class=\"_ _3\"></span>by\u0142o efektywne <span class=\"_ _3\"></span>pozostaj\u0105 w <span class=\"_ _3\"></span>skumulowan<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>pozos<span class=\"_ _4\"></span>ta\u0142ych ca\u0142kowitych <span class=\"_ _3\"></span>dochoda<span class=\"_ _4\"></span>ch </span>a\u017c do momentu,<span class=\"_ _4\"></span> w kt\u00f3rym zab<span class=\"_ _4\"></span>ezpieczana poz<span class=\"_ _4\"></span>ycja wp<span class=\"_ _4\"></span>\u0142ynie na wyn<span class=\"_ _4\"></span>ik.<span class=\"ff2\"> </span>Je\u015bli zabezpieczeni<span class=\"_ _4\"></span>e prognozowa<span class=\"_ _4\"></span>nej transakcji prze<span class=\"_ _4\"></span>stanie funkcj<span class=\"_ _4\"></span>onowa\u0107 ze wzgl<span class=\"_ _4\"></span>\u0119du na zaistnia\u0142e prawdop<span class=\"_ _4\"></span>odobie\u0144stwo, \u017ce<span class=\"ff2 ls0\"> <span class=\"ff3\">planowana <span class=\"_ _11\"> </span>transakcja <span class=\"_ _11\"> </span>nie <span class=\"_ _11\"> </span>zost<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>ie <span class=\"_ _11\"> </span>zawarta, <span class=\"_ _11\"> </span>w\u00f3wczas <span class=\"_ _11\"> </span>zysk <span class=\"_ _11\"> </span>lub <span class=\"_ _15\"> </span>strata <span class=\"_ _11\"> </span>netto <span class=\"_ _15\"> </span>uj\u0119ta <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>pozosta\u0142ych <span class=\"_ _11\"> </span>ca\u0142kowitych </span></span>dochodach z<span class=\"_ _4\"></span>ostaje natychmiast <span class=\"_ _4\"></span>przeniesiona <span class=\"_ _4\"></span>do wyniku f<span class=\"_ _4\"></span>inanso<span class=\"_ _4\"></span>wego jako k<span class=\"_ _4\"></span>orekta wynikaj\u0105ca <span class=\"_ _4\"></span>z<span class=\"ff2\"> przeklasyfikowania. <span class=\"_ _4\"></span>   </span>Je\u017celi umowa <span class=\"_ _3\"></span>hybryd<span class=\"_ _4\"></span>owa <span class=\"_ _3\"></span>zawier<span class=\"_ _4\"></span>a instrument <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>odstawowy, kt\u00f3ry nie je<span class=\"_ _3\"></span>st sk\u0142adnikiem aktyw\u00f3w finansowych, instrument pochodny <span class=\"_ _11\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _11\"> </span>oddzielany <span class=\"_ _15\"> </span>od <span class=\"_ _15\"> </span>instrumentu <span class=\"_ _11\"> </span>podstawowego <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>jest <span class=\"_ _15\"> </span>wyceniany <span class=\"_ _11\"> </span>zgodnie <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>zasadami <span class=\"_ _15\"> </span>przewidzianym<span class=\"_ _4\"></span>i dla <span class=\"ff3\">instrumen<span class=\"_ _4\"></span>t\u00f3w  pochod<span class=\"_ _4\"></span>nych, <span class=\"_ _12\"> </span>wy\u0142\u0105cznie  gd<span class=\"_ _4\"></span>y  (i) <span class=\"_ _2\"> </span>eko<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>omiczna <span class=\"_ _12\"> </span>cha<span class=\"ff2\">rakterystyka  i  ryz<span class=\"_ _4\"></span>yka  ins<span class=\"_ _4\"></span>trumentu <span class=\"_ _12\"> </span>wbudowan<span class=\"_ _4\"></span>ego </span></span>nie <span class=\"ff3 ls26\">s\u0105</span> <span class=\"ff3\">\u015bci\u015ble <span class=\"_ _12\"> </span>powi\u0105zane <span class=\"_ _12\"> </span>z  charakterem  um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wy  za<span class=\"_ _4\"></span>sadniczej <span class=\"_ _12\"> </span>i  ryzykami <span class=\"_ _2\"> </span>z  niej  wynikaj\u0105cymi,  (ii)<span class=\"_ _4\"></span>  odr\u0119bny  ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t, </span>kt\u00f3rego <span class=\"_ _3\"></span>charakterystyka o<span class=\"_ _3\"></span>dp<span class=\"_ _4\"></span>owiada <span class=\"_ _3\"></span>cechom <span class=\"_ _3\"></span>wbudowane<span class=\"_ _4\"></span>go <span class=\"_ _3\"></span>instrumentu <span class=\"_ _3\"></span>pochodnego, <span class=\"_ _3\"></span>spe\u0142nia\u0142b<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>warunki <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\">nstrument<span class=\"_ _4\"></span>u </span>pochodnego, <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>(i<span class=\"_ _3\"></span>ii)  in<span class=\"_ _4\"></span>strument <span class=\"_ _2\"> </span>\u0142<span class=\"_ _3\"></span>\u0105czny <span class=\"_ _12\"> </span>nie  je<span class=\"_ _4\"></span>st  zaliczany <span class=\"_ _2\"> </span>do  aktyw\u00f3w  fina<span class=\"_ _4\"></span>nsowych <span class=\"_ _12\"> </span>wycenianych <span class=\"_ _2\"> </span>wed\u0142ug  warto\u015bc<span class=\"_ _4\"></span>i godziwej, <span class=\"_ _14\"> </span>kt\u00f3rych <span class=\"_ _14\"> </span>skutki <span class=\"_ _14\"> </span>przesza<span class=\"_ _4\"></span>cowania <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _14\"> </span>odnoszone <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>pozosta\u0142ych <span class=\"_ _14\"> </span>przychod\u00f3w <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span> <span class=\"_ _c\"> </span>pozosta\u0142ych <span class=\"_ _14\"> </span>koszt\u00f3w operacyjnych <span class=\"_ _13\"> </span>okresu <span class=\"_ _17\"> </span>sprawozdaw<span class=\"ff3\">czego. <span class=\"_ _17\"> </span>Je\u017celi <span class=\"_ _17\"> </span>wbud<span class=\"_ _4\"></span>owany <span class=\"_ _17\"> </span>instrument <span class=\"_ _17\"> </span>poch<span class=\"_ _4\"></span>odny <span class=\"_ _17\"> </span>jest <span class=\"_ _17\"> </span>wydzielany,<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>instrument </span>podstawowy <span class=\"_ _11\"> </span>jest <span class=\"_ _15\"> </span>wyceniany <span class=\"_ _15\"> </span>zgodnie <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>odpowiednimi <span class=\"_ _11\"> </span>dla<span class=\"_ _3\"></span> <span class=\"ff3\">ni<span class=\"_ _4\"></span>ego <span class=\"_ _15\"> </span>zasadami <span class=\"_ _11\"> </span>rachunkowo\u015bci. <span class=\"_ _15\"> </span>Jednostka <span class=\"_ _11\"> </span>Dominuj\u0105ca </span>wydziela wbudowane instrumen<span class=\"_ _4\"></span>ty pochodne w transakcjach  <span class=\"_ _3\"></span>zakupu surowc\u00f3w z<span class=\"ff2\"> <span class=\"ls4f\">ter</span>min</span>em rozliczenia w przysz\u0142o\u015bci<span class=\"ff2\"> po<span class=\"_ _3c\"> </span></span><span class=\"ff2\"> </span>dacie uj\u0119cia faktur<span class=\"_ _4\"></span>y zakupu <span class=\"_ _4\"></span>w ksi\u0119gach rachunk<span class=\"_ _4\"></span>owych do dn<span class=\"_ _4\"></span>ia osta<span class=\"_ _4\"></span>tecznego rozlicz<span class=\"_ _4\"></span>enia transakcj<span class=\"_ _4\"></span>i.<span class=\"_ _3c\"> </span> <span class=\"ff2\"> </span>J<span class=\"_ _3c\"> </span>e\u017celi <span class=\"_ _10\"> </span>umowa  hybrydowa  zawiera  instrument <span class=\"_ _10\"> </span>podstaw<span class=\"_ _4\"></span>owy,  kt\u00f3ry <span class=\"_ _10\"> </span>jest <span class=\"_ _10\"> </span>sk\u0142adniki<span class=\"_ _4\"></span>em  aktyw\u00f3w <span class=\"_ _19\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych,  kryteria przewidziane dla kla<span class=\"_ _4\"></span>syfikacj<span class=\"_ _4\"></span>i aktyw\u00f3w finan<span class=\"_ _4\"></span>sowych st<span class=\"_ _4\"></span>osuje si\u0119 do <span class=\"_ _4\"></span>\u0142\u0105cznej um<span class=\"_ _4\"></span>owy.<span class=\"_ _3c\"> </span><div class=\"c w199 h43 gsc4e\"><div class=\"t m0 x11 h8 yc9 ff4 fs6 fc0 sc0 ls0 ws0\">Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span></div></div><div class=\"c w199 h12f gsc4f\"><div class=\"t m0 x11 h8 yaa1 ff3 fs6 fc0 sc0 ls0 ws0\">Za\u0142o\u017cenia <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>oszacowania <span class=\"_ _f\"></span>przyj\u0119te <span class=\"_ _f\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wyceny <span class=\"_ _0\"></span>do <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _f\"></span>instrument\u00f3w <span class=\"_ _f\"></span>pochodnych <span class=\"_ _f\"></span>przedstawiono <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>Nocie </div><div class=\"t m0 x11 h8 yaa2 ff2 fs6 fc0 sc0 ls0 ws0\">7 <span class=\"ff3\">.1, w <span class=\"_ _3\"></span>punkcie \u201e<span class=\"ff1\"> </span>Metody <span class=\"_ _3\"></span>oraz techniki wyceny <span class=\"_ _3\"></span>wykorzystan<span class=\"_ _4\"></span>e przez G<span class=\"_ _3\"></span>rup\u0119 Kapita\u0142ow\u0105 przy ust<span class=\"_ _3\"></span>alaniu warto\u015bci godziwych </span></div><div class=\"t m0 x11 h8 y5e6 ff3 fs6 fc0 sc0 ls0 ws0\">poszczeg\u00f3lnych <span class=\"_ _4\"></span>kategorii a<span class=\"_ _4\"></span>ktyw\u00f3w finanso<span class=\"_ _4\"></span>wych lub z<span class=\"_ _4\"></span>obowi\u0105za\u0144 <span class=\"_ _4\"></span>finansowych\u201d<span class=\"_ _4\"></span>  oraz w <span class=\"_ _4\"></span>tabelach w <span class=\"_ _4\"></span>Nocie 7.2 poni\u017cej<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span></div></div><div class=\"c w42 h4b gsc51\"><div class=\"t m0 x1d h18 y5f ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1d h8 ya37 ff4 fs6 fc2 sc0 ls0 ws0\">Instrumenty p<span class=\"_ _4\"></span>ochodne zabe<span class=\"_ _4\"></span>zpieczaj\u0105ce \u2013<span class=\"ff1\"> </span>pozyc<span class=\"_ _4\"></span>je otwart<span class=\"_ _4\"></span>e na dzie\u0144 k<span class=\"_ _4\"></span>o\u0144cz\u0105cy okres <span class=\"_ _4\"></span>sprawoz<span class=\"_ _4\"></span>dawczy<span class=\"ff1\"> </span></div><div class=\"t m0 x1d h8 yaa3 ff1 fs6 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w19d h3e gsc52\"><div class=\"t m0 x13b h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">Stan na 31.12.202<span class=\"_ _3\"></span>3 </div></div><div class=\"c w192 h3e gsc53\"><div class=\"t m0 x12 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">Stan na 31.12.202<span class=\"_ _3\"></span>2 </div></div><div class=\"c w19c h130 gsc54\"><div class=\"t m0 x11 h5 yaa6 ff1 fs3 fc2 sc0 ls0 ws0\">Typ instrumentu poc<span class=\"_ _3\"></span>hodnego<span class=\"_ _3\"></span> </div></div><div class=\"c w19e h7a gsc55\"><div class=\"t m0 x9b h5 y58 ff1 fs3 fc2 sc0 ls0 ws0\">Aktywa finansowe<span class=\"_ _3\"></span> </div></div><div class=\"c w160 h7a gsc56\"><div class=\"t m0 x75 h5 y58 ff4 fs3 fc2 sc0 ls0 ws0\">Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe<span class=\"ff1\"> </span></div></div><div class=\"c w19f h130 gsc57\"><div class=\"t m0 x51 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">Razem </div></div><div class=\"c w1a0 h7a gsc58\"><div class=\"t m0 x6b h5 y58 ff1 fs3 fc2 sc0 ls0 ws0\">Aktywa finansowe<span class=\"_ _3\"></span> </div></div><div class=\"c w1a1 h7a gsc59\"><div class=\"t m0 xdd h5 y58 ff4 fs3 fc2 sc0 ls0 ws0\">Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe<span class=\"ff1\"> </span></div></div><div class=\"c w1a2 h130 gsc5a\"><div class=\"t m0 x100 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">Razem </div></div><div class=\"c w1a3 h10 gsc5b\"><div class=\"t m0 x49 h5 yfc ff3 fs3 fc2 sc0 ls0 ws0\">D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span></div><div class=\"t m0 x1b h5 y56 ff2 fs3 fc2 sc0 ls0 ws0\">terminowe </div></div><div class=\"c w1a4 h10 gsc5c\"><div class=\"t m0 x9 h5 yfc ff3 fs3 fc2 sc0 ls0 ws0\">Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span></div><div class=\"t m0 x6b h5 y56 ff2 fs3 fc2 sc0 ls0 ws0\">terminowe </div></div><div class=\"c w1a5 h10 gsc5d\"><div class=\"t m0 x5b h5 yfc ff3 fs3 fc2 sc0 ls0 ws0\">D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span></div><div class=\"t m0 x6b h5 y56 ff2 fs3 fc2 sc0 ls0 ws0\">terminowe </div></div><div class=\"c w1a6 h10 gsc5e\"><div class=\"t m0 x17 h5 yfc ff3 fs3 fc2 sc0 ls0 ws0\">Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span></div><div class=\"t m0 x4a h5 y56 ff2 fs3 fc2 sc0 ls0 ws0\">terminowe </div></div><div class=\"c w1a7 h10 gsc5f\"><div class=\"t m0 x4a h5 yfc ff3 fs3 fc2 sc0 ls0 ws0\">D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span></div><div class=\"t m0 x26 h5 y56 ff2 fs3 fc2 sc0 ls0 ws0\">terminowe </div></div><div class=\"c w1a8 h10 gsc60\"><div class=\"t m0 x21 h5 yfc ff3 fs3 fc2 sc0 ls0 ws0\">Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span></div><div class=\"t m0 x26 h5 y56 ff2 fs3 fc2 sc0 ls0 ws0\">terminowe </div></div><div class=\"c w1a7 h10 gsc61\"><div class=\"t m0 x4a h5 yfc ff3 fs3 fc2 sc0 ls0 ws0\">D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span></div><div class=\"t m0 x26 h5 y56 ff2 fs3 fc2 sc0 ls0 ws0\">terminowe </div></div><div class=\"c w1a9 h10 gsc62\"><div class=\"t m0 x21 h5 yfc ff3 fs3 fc2 sc0 ls0 ws0\">Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span></div><div class=\"t m0 x26 h5 y56 ff2 fs3 fc2 sc0 ls0 ws0\">terminowe </div></div><div class=\"c w1aa h131 gsc63\"><div class=\"t m0 x1 h5 y486 ff4 fs3 fc2 sc0 ls0 ws0\">Instrumenty zab<span class=\"_ _3\"></span>ezpieczaj\u0105ce (CFH), <span class=\"_ _3\"></span><span class=\"ff1\">z tego: </span></div></div><div class=\"c w1a3 h131 gsc64\"><div class=\"t m0 x17 h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">195<span class=\"ls0\"> </span></div></div><div class=\"c w1a4 h131 gsc65\"><div class=\"t m0 x23 h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">323<span class=\"ls0\"> </span></div></div><div class=\"c w1a5 h131 gsc66\"><div class=\"t m0 x22 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">(164) </div></div><div class=\"c w1a6 h131 gsc67\"><div class=\"t m0 xab h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">(26) </div></div><div class=\"c w19f h131 gsc68\"><div class=\"t m0 x84 h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">328<span class=\"ls0\"> </span></div></div><div class=\"c w1a7 h131 gsc69\"><div class=\"t m0 x83 h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">709<span class=\"ls0\"> </span></div></div><div class=\"c w1a8 h131 gsc6a\"><div class=\"t m0 x83 h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">755<span class=\"ls0\"> </span></div></div><div class=\"c w1a7 h131 gsc6b\"><div class=\"t m0 x9 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">(700) </div></div><div class=\"c w1a9 h131 gsc6c\"><div class=\"t m0 x9 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">(280) </div></div><div class=\"c w1a2 h131 gsc6d\"><div class=\"t m0 xbb h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">484<span class=\"ls0\"> </span></div></div><div class=\"c w1aa h132 gsc6e\"><div class=\"t m0 x1b h5 y54 ff1 fs3 fc0 sc0 ls0 ws0\">Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Metale (cena C<span class=\"_ _3\"></span>u, Ag) </div></div><div class=\"c w1aa h3d gsc6f\"><div class=\"t m0 x51 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa*</span> (Cu<span class=\"_ _3\"></span>) </div></div><div class=\"c w1a3 h3d gsc70\"><div class=\"t m0 x24 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h3d gsc71\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 h3d gsc72\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h3d gsc73\"><div class=\"t m0 x6d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h3d gsc74\"><div class=\"t m0 x18 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h3d gsc75\"><div class=\"t m0 x68 h5 y124 ff2 fs3 fc0 sc0 ls11 ws0\">60<span class=\"ls0\"> </span></div></div><div class=\"c w1a8 h3d gsc76\"><div class=\"t m0 x83 h5 y124 ff2 fs3 fc0 sc0 ls11 ws0\">440<span class=\"ls0\"> </span></div></div><div class=\"c w1a7 h3d gsc77\"><div class=\"t m0 x83 h5 y124 ff2 fs3 fc0 sc0 ls6 ws0\">(36)<span class=\"ls0\"> </span></div></div><div class=\"c w1a9 h3d gsc78\"><div class=\"t m0 x84 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">(232) </div></div><div class=\"c w1a2 h3d gsc79\"><div class=\"t m0 xbb h5 y124 ff1 fs3 fc0 sc0 ls3 ws0\">232<span class=\"ls0\"> </span></div></div><div class=\"c w1aa h3a gsc7a\"><div class=\"t m0 x51 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa* </span>(Ag) </div></div><div class=\"c w1a3 h3a gsc7b\"><div class=\"t m0 x24 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h3a gsc7c\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 h3a gsc7d\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h3a gsc7e\"><div class=\"t m0 x6d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h3a gsc7f\"><div class=\"t m0 x18 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h3a gsc80\"><div class=\"t m0 x81 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c w1a8 h3a gsc81\"><div class=\"t m0 x68 h5 y124 ff2 fs3 fc0 sc0 ls11 ws0\">50<span class=\"ls0\"> </span></div></div><div class=\"c w1a7 h3a gsc82\"><div class=\"t m0 x68 h5 y124 ff2 fs3 fc0 sc0 ls6 ws0\">(1)<span class=\"ls0\"> </span></div></div><div class=\"c w1a9 h3a gsc83\"><div class=\"t m0 x68 h5 y124 ff2 fs3 fc0 sc0 ls6 ws0\">(3)<span class=\"ls0\"> </span></div></div><div class=\"c w1a2 h3a gsc84\"><div class=\"t m0 x9 h5 y124 ff1 fs3 fc0 sc0 ls3 ws0\">51<span class=\"ls0\"> </span></div></div><div class=\"c w1aa h3e gsc85\"><div class=\"t m0 x1b h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Walutow<span class=\"_ _3\"></span>e (kurs USDPLN) </div></div><div class=\"c w1aa h3a gsc86\"><div class=\"t m0 x51 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">korytarz</span> </div></div><div class=\"c w1a3 h3a gsc87\"><div class=\"t m0 x24 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h3a gsc88\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 h3a gsc89\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h3a gsc8a\"><div class=\"t m0 x6d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h3a gsc8b\"><div class=\"t m0 x18 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h3a gsc8c\"><div class=\"t m0 x83 h5 y10 ff2 fs3 fc0 sc0 ls11 ws0\">328<span class=\"ls0\"> </span></div></div><div class=\"c w1a8 h3a gsc8d\"><div class=\"t m0 x83 h5 y10 ff2 fs3 fc0 sc0 ls11 ws0\">262<span class=\"ls0\"> </span></div></div><div class=\"c w1a7 h3a gsc8e\"><div class=\"t m0 x83 h5 y10 ff2 fs3 fc0 sc0 ls6 ws0\">(88)<span class=\"ls0\"> </span></div></div><div class=\"c w1a9 h3a gsc8f\"><div class=\"t m0 x83 h5 y10 ff2 fs3 fc0 sc0 ls6 ws0\">(11)<span class=\"ls0\"> </span></div></div><div class=\"c w1a2 h3a gsc90\"><div class=\"t m0 xbb h5 y124 ff1 fs3 fc0 sc0 ls3 ws0\">491<span class=\"ls0\"> </span></div></div><div class=\"c w1aa h36 gsc91\"><div class=\"t m0 x51 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa*</span> </div></div><div class=\"c w1a3 h36 gsc92\"><div class=\"t m0 x24 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h36 gsc93\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 h36 gsc94\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h36 gsc95\"><div class=\"t m0 x6d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h36 gsc96\"><div class=\"t m0 x18 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h36 gsc97\"><div class=\"t m0 x81 h5 y56 ff2 fs3 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w1a8 h36 gsc98\"><div class=\"t m0 x81 h5 y56 ff2 fs3 fc0 sc0 ls0 ws0\">3 </div></div><div class=\"c w1a7 h36 gsc99\"><div class=\"t m0 x68 h5 y56 ff2 fs3 fc0 sc0 ls6 ws0\">(6)<span class=\"ls0\"> </span></div></div><div class=\"c w1a9 h36 gsc9a\"><div class=\"t m0 x83 h5 y56 ff2 fs3 fc0 sc0 ls6 ws0\">(34)<span class=\"ls0\"> </span></div></div><div class=\"c w1a2 h36 gsc9b\"><div class=\"t m0 x49 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">(36) </div></div><div class=\"c w1aa h3a gsc9c\"><div class=\"t m0 x51 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">Strategie<span class=\"_ _3\"></span> opcyjnie <span class=\"ff3\">\u2013</span> <span class=\"ff6\">put sp<span class=\"_ _3\"></span>read</span> </div></div><div class=\"c w1a3 h3a gsc9d\"><div class=\"t m0 x68 h5 y10 ff2 fs3 fc0 sc0 ls11 ws0\">28<span class=\"ls0\"> </span></div></div><div class=\"c w1a4 h3a gsc9e\"><div class=\"t m0 x23 h5 y10 ff2 fs3 fc0 sc0 ls11 ws0\">315<span class=\"ls0\"> </span></div></div><div class=\"c w1a5 h3a gsc9f\"><div class=\"t m0 x24 h5 y10 ff2 fs3 fc0 sc0 ls6 ws0\">(2)<span class=\"ls0\"> </span></div></div><div class=\"c w1a6 h3a gsca0\"><div class=\"t m0 x6f h5 y10 ff2 fs3 fc0 sc0 ls6 ws0\">(7)<span class=\"ls0\"> </span></div></div><div class=\"c w19f h3a gsca1\"><div class=\"t m0 x84 h5 y124 ff1 fs3 fc0 sc0 ls3 ws0\">334<span class=\"ls0\"> </span></div></div><div class=\"c w1aa h3e gsca2\"><div class=\"t m0 x1b h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Walutow<span class=\"_ _3\"></span>o-procentowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w1aa h3a gsca3\"><div class=\"t m0 x51 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">Swap walutowo-<span class=\"_ _3\"></span>procentowy CIRS </div></div><div class=\"c w1a3 h3a gsca4\"><div class=\"t m0 x17 h5 y124 ff2 fs3 fc0 sc0 ls11 ws0\">167<span class=\"ls0\"> </span></div></div><div class=\"c w1a4 h3a gsca5\"><div class=\"t m0 x3c h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c w1a5 h3a gsca6\"><div class=\"t m0 x22 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">(162) </div></div><div class=\"c w1a6 h3a gsca7\"><div class=\"t m0 xab h5 y124 ff2 fs3 fc0 sc0 ls6 ws0\">(19)<span class=\"ls0\"> </span></div></div><div class=\"c w19f h3a gsca8\"><div class=\"t m0 x64 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">(6) </div></div><div class=\"c w1a7 h3a gsca9\"><div class=\"t m0 x83 h5 y124 ff2 fs3 fc0 sc0 ls11 ws0\">315<span class=\"ls0\"> </span></div></div><div class=\"c w1a8 h3a gscaa\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h3a gscab\"><div class=\"t m0 x84 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">(569) </div></div><div class=\"c w1a9 h3a gscac\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a2 h3a gscad\"><div class=\"t m0 x40 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">(254) </div></div><div class=\"c w1aa h2a gscae\"><div class=\"t m0 x1 h5 y486 ff1 fs3 fc2 sc0 ls0 ws0\">Instrumenty handlow<span class=\"_ _3\"></span>e, z tego:<span class=\"_ _3\"></span> </div></div><div class=\"c w1a3 h2a gscaf\"><div class=\"t m0 x24 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h2a gscb0\"><div class=\"t m0 x3c h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w1a5 h2a gscb1\"><div class=\"t m0 x23 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">(38) </div></div><div class=\"c w1a6 h2a gscb2\"><div class=\"t m0 x1a h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">(473) </div></div><div class=\"c w19f h2a gscb3\"><div class=\"t m0 x49 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">(510) </div></div><div class=\"c w1a7 h2a gscb4\"><div class=\"t m0 x81 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c w1a8 h2a gscb5\"><div class=\"t m0 x68 h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">41<span class=\"ls0\"> </span></div></div><div class=\"c w1a7 h2a gscb6\"><div class=\"t m0 x64 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">(14) </div></div><div class=\"c w1a9 h2a gscb7\"><div class=\"t m0 x9 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">(118) </div></div><div class=\"c w1a2 h2a gscb8\"><div class=\"t m0 x49 h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">(86) </div></div><div class=\"c w1aa h14 gscb9\"><div class=\"t m0 x1b h5 yab1 ff1 fs3 fc0 sc0 ls0 ws0\">Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Metale (cena C<span class=\"_ _3\"></span>u, Ag, Au) </div></div><div class=\"c w1aa h97 gscba\"><div class=\"t m0 x51 h5 y121 ff3 fs3 fc0 sc0 ls0 ws0\">Sprzedane op<span class=\"_ _3\"></span>cje sprzeda\u017cy (Cu)<span class=\"ff2\"> </span></div></div><div class=\"c w1a3 h97 gscbb\"><div class=\"t m0 x24 h5 y121 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h97 gscbc\"><div class=\"t m0 x3d h5 y121 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 h97 gscbd\"><div class=\"t m0 x3d h5 y121 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h97 gscbe\"><div class=\"t m0 x6d h5 y121 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h97 gscbf\"><div class=\"t m0 x18 h5 y121 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h97 gscc0\"><div class=\"t m0 xf h5 y121 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a8 h97 gscc1\"><div class=\"t m0 xf h5 y121 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h97 gscc2\"><div class=\"t m0 x83 h5 y121 ff2 fs3 fc0 sc0 ls6 ws0\">(13)<span class=\"ls0\"> </span></div></div><div class=\"c w1a9 h97 gscc3\"><div class=\"t m0 x83 h5 y121 ff2 fs3 fc0 sc0 ls6 ws0\">(49)<span class=\"ls0\"> </span></div></div><div class=\"c w1a2 h97 gscc4\"><div class=\"t m0 x49 h5 y121 ff1 fs3 fc0 sc0 ls0 ws0\">(62) </div></div><div class=\"c w1aa h36 gscc5\"><div class=\"t m0 x51 h5 y124 ff3 fs3 fc0 sc0 ls0 ws0\">Nabyte opcje<span class=\"_ _3\"></span> sprzeda\u017cy (Cu)<span class=\"ff2\"> </span></div></div><div class=\"c w1a3 h36 gscc6\"><div class=\"t m0 x24 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h36 gscc7\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 h36 gscc8\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h36 gscc9\"><div class=\"t m0 x6d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h36 gscca\"><div class=\"t m0 x18 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h36 gsccb\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a8 h36 gsccc\"><div class=\"t m0 x81 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w1a7 h36 gsccd\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a9 h36 gscce\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a2 h36 gsccf\"><div class=\"t m0 x64 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w1aa h3a gscd0\"><div class=\"t m0 x51 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">Nabyte opcje<span class=\"_ _3\"></span> kupna (Cu) </div></div><div class=\"c w1a3 h3a gscd1\"><div class=\"t m0 x24 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h3a gscd2\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 h3a gscd3\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h3a gscd4\"><div class=\"t m0 x6d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h3a gscd5\"><div class=\"t m0 x18 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h3a gscd6\"><div class=\"t m0 x81 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w1a8 h3a gscd7\"><div class=\"t m0 x68 h5 y124 ff2 fs3 fc0 sc0 ls11 ws0\">32<span class=\"ls0\"> </span></div></div><div class=\"c w1a7 h3a gscd8\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a9 h3a gscd9\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a2 h3a gscda\"><div class=\"t m0 x9 h5 y124 ff1 fs3 fc0 sc0 ls3 ws0\">36<span class=\"ls0\"> </span></div></div><div class=\"c w1aa h36 gscdb\"><div class=\"t m0 x51 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">Transakcje dostos<span class=\"_ _3\"></span>owawcze <span class=\"ff3\">\u2013</span> <span class=\"ff6\">swap</span> (C<span class=\"_ _3\"></span>u) </div></div><div class=\"c w1a3 h36 gscdc\"><div class=\"t m0 x24 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h36 gscdd\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 h36 gscde\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h36 gscdf\"><div class=\"t m0 x6f h5 y124 ff2 fs3 fc0 sc0 ls6 ws0\">(5)<span class=\"ls0\"> </span></div></div><div class=\"c w19f h36 gsce0\"><div class=\"t m0 x64 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">(5) </div></div><div class=\"c w1a7 h36 gsce1\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a8 h36 gsce2\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h36 gsce3\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a9 h36 gsce4\"><div class=\"t m0 x83 h5 y124 ff2 fs3 fc0 sc0 ls6 ws0\">(10)<span class=\"ls0\"> </span></div></div><div class=\"c w1a2 h36 gsce5\"><div class=\"t m0 x49 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">(10) </div></div><div class=\"c w1aa h3a gsce6\"><div class=\"t m0 x51 h5 y124 ff3 fs3 fc0 sc0 ls0 ws0\">Sprzedane op<span class=\"_ _3\"></span>cje sprzeda\u017cy (Ag)<span class=\"ff2\"> </span></div></div><div class=\"c w1a7 h3a gsce7\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a8 h3a gsce8\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h3a gsce9\"><div class=\"t m0 x68 h5 y124 ff2 fs3 fc0 sc0 ls6 ws0\">(1)<span class=\"ls0\"> </span></div></div><div class=\"c w1a9 h3a gscea\"><div class=\"t m0 x68 h5 y124 ff2 fs3 fc0 sc0 ls6 ws0\">(1)<span class=\"ls0\"> </span></div></div><div class=\"c w1a2 h3a gsceb\"><div class=\"t m0 x9 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">(2) </div></div><div class=\"c w1aa h36 gscec\"><div class=\"t m0 x51 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">Transakcje dostos<span class=\"_ _3\"></span>owawcze <span class=\"ff3\">\u2013</span> <span class=\"ff6\">swap</span> (A<span class=\"_ _3\"></span>u) </div></div><div class=\"c w1a3 h36 gsced\"><div class=\"t m0 x24 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h36 gscee\"><div class=\"t m0 x3c h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w1a5 h36 gscef\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h36 gscf0\"><div class=\"t m0 x6f h5 y124 ff2 fs3 fc0 sc0 ls6 ws0\">(6)<span class=\"ls0\"> </span></div></div><div class=\"c w19f h36 gscf1\"><div class=\"t m0 x64 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">(5) </div></div><div class=\"c w1a7 h36 gscf2\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a8 h36 gscf3\"><div class=\"t m0 x81 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w1a7 h36 gscf4\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a9 h36 gscf5\"><div class=\"t m0 x83 h5 y124 ff2 fs3 fc0 sc0 ls6 ws0\">(14)<span class=\"ls0\"> </span></div></div><div class=\"c w1a2 h36 gscf6\"><div class=\"t m0 x49 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">(10) </div></div><div class=\"c w1aa h133 gscf7\"><div class=\"t m0 x1b h5 y36 ff1 fs3 fc0 sc0 ls0 ws0\">Pochodne instrumen<span class=\"_ _3\"></span>ty <span class=\"ff4\">\u2013</span> Walutowe<span class=\"_ _3\"></span> </div></div><div class=\"c w1aa h36 gscf8\"><div class=\"t m0 x51 h5 y124 ff3 fs3 fc0 sc0 ls0 ws0\">Sprzedane op<span class=\"_ _3\"></span>cje sprzeda\u017cy (USDPLN)<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w1a3 h36 gscf9\"><div class=\"t m0 x24 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h36 gscfa\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 h36 gscfb\"><div class=\"t m0 x23 h5 y124 ff2 fs3 fc0 sc0 ls6 ws0\">(38)<span class=\"ls0\"> </span></div></div><div class=\"c w1a6 h36 gscfc\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">(436) </div></div><div class=\"c w19f h36 gscfd\"><div class=\"t m0 x49 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">(474) </div></div><div class=\"c w1a7 h36 gscfe\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a8 h36 gscff\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h36 gsd00\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a9 h36 gsd01\"><div class=\"t m0 x68 h5 y124 ff2 fs3 fc0 sc0 ls6 ws0\">(1)<span class=\"ls0\"> </span></div></div><div class=\"c w1a2 h36 gsd02\"><div class=\"t m0 x9 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">(1) </div></div><div class=\"c w1aa h3a gsd03\"><div class=\"t m0 x51 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">Nabyte opcje<span class=\"_ _3\"></span> kupna (USDPLN) </div></div><div class=\"c w1a3 h3a gsd04\"><div class=\"t m0 x24 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h3a gsd05\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 h3a gsd06\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h3a gsd07\"><div class=\"t m0 x6d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h3a gsd08\"><div class=\"t m0 x18 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h3a gsd09\"><div class=\"t m0 x81 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w1a8 h3a gsd0a\"><div class=\"t m0 x81 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w1a7 h3a gsd0b\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a9 h3a gsd0c\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a2 h3a gsd0d\"><div class=\"t m0 x64 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c w1aa h36 gsd0e\"><div class=\"t m0 x51 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">Strategie<span class=\"_ _3\"></span> korytarz oraz <span class=\"ff6\">forward/swap</span> (<span class=\"_ _3\"></span>EURPLN) </div></div><div class=\"c w1a3 h36 gsd0f\"><div class=\"t m0 x24 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h36 gsd10\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 h36 gsd11\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h36 gsd12\"><div class=\"t m0 x6d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h36 gsd13\"><div class=\"t m0 x18 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h36 gsd14\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a8 h36 gsd15\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h36 gsd16\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a9 h36 gsd17\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a2 h36 gsd18\"><div class=\"t m0 x17 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1aa h133 gsd19\"><div class=\"t m0 x1b h5 y36 ff1 fs3 fc0 sc0 ls0 ws0\">Wbudowane inst<span class=\"_ _3\"></span>rumenty pochodn<span class=\"_ _3\"></span>e (cena Cu, Ag, Au)<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w1aa h97 gsd1a\"><div class=\"t m0 x51 h5 y56 ff3 fs3 fc0 sc0 ls0 ws0\">Kontrakty zakupu ws<span class=\"_ _3\"></span>ad\u00f3w obcych<span class=\"ff2\"> </span></div></div><div class=\"c w1a3 h97 gsd1b\"><div class=\"t m0 x24 h5 y56 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h97 gsd1c\"><div class=\"t m0 x3d h5 y56 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 h97 gsd1d\"><div class=\"t m0 x3d h5 y56 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h97 gsd1e\"><div class=\"t m0 xab h5 y56 ff2 fs3 fc0 sc0 ls6 ws0\">(26)<span class=\"ls0\"> </span></div></div><div class=\"c w19f h97 gsd1f\"><div class=\"t m0 x9 h5 y56 ff1 fs3 fc0 sc0 ls0 ws0\">(26) </div></div><div class=\"c w1a7 h97 gsd20\"><div class=\"t m0 xf h5 y56 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a8 h97 gsd21\"><div class=\"t m0 xf h5 y56 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h97 gsd22\"><div class=\"t m0 xf h5 y56 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a9 h97 gsd23\"><div class=\"t m0 x83 h5 y56 ff2 fs3 fc0 sc0 ls6 ws0\">(43)<span class=\"ls0\"> </span></div></div><div class=\"c w1a2 h97 gsd24\"><div class=\"t m0 x49 h5 y56 ff1 fs3 fc0 sc0 ls0 ws0\">(43) </div></div><div class=\"c w1aa h11b gsd25\"><div class=\"t m0 x1 h5 y6c5 ff4 fs3 fc2 sc0 ls0 ws0\">Instrumenty pierwo<span class=\"_ _3\"></span>tnie zabezpieczaj\u0105ce wy<span class=\"_ _3\"></span>\u0142\u0105czone <span class=\"ff1\"> </span></div><div class=\"t m0 x1 h5 y492 ff4 fs3 fc2 sc0 ls0 ws0\">spod rachunkowo\u015bci<span class=\"_ _3\"></span> zabezpiecze\u0144, <span class=\"_ _3\"></span><span class=\"ff1\">z tego:<span class=\"ff2 fc0\"> </span></span></div></div><div class=\"c w1a3 h11b gsd26\"><div class=\"t m0 x68 h5 y3c ff1 fs3 fc0 sc0 ls3 ws0\">38<span class=\"ls0\"> </span></div></div><div class=\"c w1a4 h11b gsd27\"><div class=\"t m0 x23 h5 y3c ff1 fs3 fc0 sc0 ls3 ws0\">436<span class=\"ls0\"> </span></div></div><div class=\"c w1a5 h11b gsd28\"><div class=\"t m0 x3d h5 y3c ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h11b gsd29\"><div class=\"t m0 x6d h5 y3c ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h11b gsd2a\"><div class=\"t m0 x84 h5 y3c ff1 fs3 fc0 sc0 ls3 ws0\">474<span class=\"ls0\"> </span></div></div><div class=\"c w1a7 h11b gsd2b\"><div class=\"t m0 xf h5 y3c ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a8 h11b gsd2c\"><div class=\"t m0 xf h5 y3c ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h11b gsd2d\"><div class=\"t m0 x22 h5 y3c ff1 fs3 fc0 sc0 ls0 ws0\">(5) </div></div><div class=\"c w1a9 h11b gsd2e\"><div class=\"t m0 x64 h5 y3c ff1 fs3 fc0 sc0 ls0 ws0\">(36) </div></div><div class=\"c w1a2 h11b gsd2f\"><div class=\"t m0 x49 h5 y3c ff1 fs3 fc0 sc0 ls0 ws0\">(41) </div></div><div class=\"c w1aa h14 gsd30\"><div class=\"t m0 x1b h5 yab1 ff1 fs3 fc0 sc0 ls0 ws0\">Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Walutow<span class=\"_ _3\"></span>e (kurs USDPLN) </div></div><div class=\"c w1aa h3a gsd31\"><div class=\"t m0 x51 h5 yc9 ff2 fs3 fc0 sc0 ls0 ws0\">Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6 ls50\">mewa</span> </div><div class=\"t m0 x51 h5 yabc ff2 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x51 h5 yabd ff2 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x51 h5 yabe ff2 fs3 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w1a3 h3a gsd32\"><div class=\"t m0 x24 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h3a gsd33\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 h3a gsd34\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h3a gsd35\"><div class=\"t m0 x6d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h3a gsd36\"><div class=\"t m0 x18 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h3a gsd37\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a8 h3a gsd38\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h3a gsd39\"><div class=\"t m0 x68 h5 y124 ff2 fs3 fc0 sc0 ls6 ws0\">(1)<span class=\"ls0\"> </span></div></div><div class=\"c w1a9 h3a gsd3a\"><div class=\"t m0 x68 h5 y124 ff2 fs3 fc0 sc0 ls6 ws0\">(4)<span class=\"ls0\"> </span></div></div><div class=\"c w1a2 h3a gsd3b\"><div class=\"t m0 x9 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">(5) </div></div><div class=\"c w1aa h36 gsd3c\"><div class=\"t m0 x51 h5 y172 ff2 fs3 fc0 sc0 ls0 ws0\">Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">korytarz</span> </div><div class=\"t m0 x51 h5 yabc ff2 fs3 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w1a3 h36 gsd3d\"><div class=\"t m0 x68 h5 y124 ff2 fs3 fc0 sc0 ls11 ws0\">38<span class=\"ls0\"> </span></div></div><div class=\"c w1a4 h36 gsd3e\"><div class=\"t m0 x23 h5 y124 ff2 fs3 fc0 sc0 ls11 ws0\">436<span class=\"ls0\"> </span></div></div><div class=\"c w1a5 h36 gsd3f\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h36 gsd40\"><div class=\"t m0 x6d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h36 gsd41\"><div class=\"t m0 x84 h5 y172 ff1 fs3 fc0 sc0 ls3 ws0\">474<span class=\"ls0\"> </span></div><div class=\"t m0 x81 h5 yac0 ff1 fs3 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w1aa h3a gsd42\"><div class=\"t m0 x1b h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Metale (cena C<span class=\"_ _3\"></span>u, Ag)<span class=\"ff2\"> </span></div></div><div class=\"c w1aa h36 gsd43\"><div class=\"t m0 x51 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa </span>(Cu<span class=\"_ _3\"></span>)<span class=\"_ _4\"></span> </div></div><div class=\"c w1a3 h36 gsd44\"><div class=\"t m0 x24 h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h36 gsd45\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 h36 gsd46\"><div class=\"t m0 x3d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h36 gsd47\"><div class=\"t m0 x6d h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h36 gsd48\"><div class=\"t m0 x18 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h36 gsd49\"><div class=\"t m0 x4a h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a8 h36 gsd4a\"><div class=\"t m0 xf h5 y124 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 h36 gsd4b\"><div class=\"t m0 x68 h5 y124 ff2 fs3 fc0 sc0 ls6 ws0\">(4)<span class=\"ls0\"> </span></div></div><div class=\"c w1a9 h36 gsd4c\"><div class=\"t m0 x83 h5 y124 ff2 fs3 fc0 sc0 ls6 ws0\">(32)<span class=\"ls0\"> </span></div></div><div class=\"c w1a2 h36 gsd4d\"><div class=\"t m0 x49 h5 y124 ff1 fs3 fc0 sc0 ls0 ws0\">(36)<span class=\"ff2\"> </span></div></div><div class=\"c w1aa h31 gsd4e\"><div class=\"t m0 x1 h5 y65 ff1 fs3 fc2 sc0 ls0 ws0\">RAZEM OTWARTE<span class=\"_ _3\"></span> INSTRUMENTY <span class=\"_ _3\"></span>POCHODNE<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w1a3 h31 gsd4f\"><div class=\"t m0 x17 h5 y65 ff1 fs3 fc0 sc0 ls3 ws0\">233<span class=\"ls0\"> </span></div></div><div class=\"c w1a4 h31 gsd50\"><div class=\"t m0 x23 h5 y65 ff1 fs3 fc0 sc0 ls3 ws0\">760<span class=\"ls0\"> </span></div></div><div class=\"c w1a5 h31 gsd51\"><div class=\"t m0 x22 h5 y65 ff1 fs3 fc0 sc0 ls0 ws0\">(202) </div></div><div class=\"c w1a6 h31 gsd52\"><div class=\"t m0 x1a h5 y65 ff1 fs3 fc0 sc0 ls0 ws0\">(499) </div></div><div class=\"c w19f h31 gsd53\"><div class=\"t m0 x84 h5 y65 ff1 fs3 fc0 sc0 ls3 ws0\">292<span class=\"ls0\"> </span></div></div><div class=\"c w1a7 h31 gsd54\"><div class=\"t m0 x83 h5 y65 ff1 fs3 fc0 sc0 ls3 ws0\">714<span class=\"ls0\"> </span></div></div><div class=\"c w1a8 h31 gsd55\"><div class=\"t m0 x83 h5 y65 ff1 fs3 fc0 sc0 ls3 ws0\">796<span class=\"ls0\"> </span></div></div><div class=\"c w1a7 h31 gsd56\"><div class=\"t m0 x9 h5 y65 ff1 fs3 fc0 sc0 ls0 ws0\">(719) </div></div><div class=\"c w1a9 h31 gsd57\"><div class=\"t m0 x9 h5 y65 ff1 fs3 fc0 sc0 ls0 ws0\">(434) </div></div><div class=\"c w1a2 h31 gsd58\"><div class=\"t m0 xbb h5 y65 ff1 fs3 fc0 sc0 ls3 ws0\">357<span class=\"ls0\"> </span></div></div><div class=\"c w42 h4b gsc51\"><div class=\"t m0 x1d h8 yac3 ff5 fs3 fc0 sc0 ls0 ws0\">* W ramach struktur op<span class=\"_ _3\"></span>cyjnych mewa jako za<span class=\"_ _3\"></span>bezpieczaj\u0105ce<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>(CFH <span class=\"ff6\">- </span>Cash<span class=\"_ _3\"></span> Flow Hedgi<span class=\"_ _3\"></span>ng) wyznaczono stru<span class=\"_ _3\"></span>ktury korytarz, czyli nabyte opcje<span class=\"_ _3\"></span> sprzeda\u017cy oraz sprzedan<span class=\"_ _3\"></span>e opcje kupna<span class=\"_ _3c\"> </span>.<span class=\"_ _3\"></span><span class=\"ff1 fs6\"> </span></div></div>W <span class=\"_ _c\"> </span>tabeli <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>i\u017cej <span class=\"_ _c\"> </span>zaprezentowa<span class=\"_ _4\"></span>no <span class=\"_ _c\"> </span>szczeg\u00f3\u0142owo <span class=\"_ _c\"> </span>dane <span class=\"_ _c\"> </span>transakcji <span class=\"_ _14\"> </span>pochodnych <span class=\"_ _d\"> </span>wyznacz<span class=\"_ _4\"></span>onych <span class=\"_ _14\"> </span>jako <span class=\"_ _13\"> </span>zabezpieczaj\u0105c<span class=\"_ _4\"></span>e, posiadanych prz<span class=\"_ _4\"></span>ez Jednostk<span class=\"_ _4\"></span>\u0119 Dominuj\u0105c\u0105 <span class=\"_ _4\"></span>na dzie\u0144 31 <span class=\"_ _4\"></span>grudnia 20<span class=\"_ _4\"></span>23 r.<span class=\"ff2\"> </span>Otwarte pochodn<span class=\"_ _3\"></span>e instrumenty zabezpieczaj\u0105ce<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>Nomina\u0142 transakcji \u015aredniowa\u017cona ce<span class=\"_ _3\"></span>na/ <span class=\"ff1\"> </span>kurs/ stopa %<span class=\"_ _3\"></span> Zapadalno\u015b\u0107 <span class=\"_ _3\"></span><span class=\"ff1\"> </span>okres rozliczenia<span class=\"_ _3\"></span> Okres uj\u0119cia wp\u0142ywu <span class=\"_ _3\"></span><span class=\"ff1\"> </span>na wynik finansow<span class=\"_ _3\"></span>y** waluty [mln USD]<span class=\"_ _3\"></span> CIRS [mln PLN]<span class=\"_ _3\"></span>  [USD/PLN] [USD/PLN, sta\u0142a st.% dl<span class=\"_ _3\"></span>a USD]<span class=\"ff2\"> </span>od<span class=\"ff1 ls0\"> </span>do<span class=\"ff1 ls0\"> </span>od<span class=\"ff1 ls0\"> </span>do<span class=\"ff1 ls0\"> </span>Typ instrumentu poc<span class=\"_ _3\"></span>hodnego<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>Walutowe <span class=\"ff3\">\u2013</span> st<span class=\"_ _3\"></span>rategie opcyjne <span class=\"ff6\">p<span class=\"_ _3\"></span>ut spread</span> 660,00 3,60 - 4,48 sty\u201924<span class=\"ff2\"> </span>- <span class=\"ff3\">gru\u201924</span> sty\u201924<span class=\"ff2\"> </span>- <span class=\"ff3\">sty\u201925</span> Walutowo-proc<span class=\"_ _3\"></span>entowe <span class=\"ff3\">\u2013</span> CIRS* 400<span class=\"ls0\"> </span>3,78 i 3,23%<span class=\"_ _3\"></span> cze\u201824<span class=\"ff2\"> </span>cze\u201824<span class=\"ff2\"> </span>Walutowo-proc<span class=\"_ _3\"></span>entowe <span class=\"ff3\">\u2013</span> CIRS* 1 600 3,81 i 3,94%<span class=\"_ _3\"></span> cze\u201829<span class=\"ff2\"> </span>cze\u201829<span class=\"ff2\"> </span>- <span class=\"ff3\">lip\u201829</span> * Rozliczeni<span class=\"_ _3\"></span>a p\u0142atno\u015bci odsetkowych d<span class=\"_ _3\"></span>okonywane s\u0105 w okreso<span class=\"_ _3\"></span>wo, co p\u00f3\u0142 roku, do momentu<span class=\"_ _3\"></span> realizacji transakcji.<span class=\"_ _3\"></span><span class=\"ff6\"> </span>** <span class=\"_ _11\"> </span><span class=\"ff5 ls0\">Reklasy<span class=\"_ _3\"></span>fikacja <span class=\"_ _11\"> </span>zysk\u00f3w <span class=\"_ _15\"> </span>lub <span class=\"_ _15\"> </span>strat <span class=\"_ _11\"> </span>powsta\u0142<span class=\"_ _3\"></span>ych <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>instru<span class=\"_ _3\"></span>mencie <span class=\"_ _11\"> </span>zabezp<span class=\"_ _3\"></span>ieczaj\u0105cym <span class=\"_ _11\"> </span>przep\u0142y<span class=\"_ _3\"></span>wy <span class=\"_ _11\"> </span>pieni\u0119\u017cne <span class=\"_ _15\"> </span>z <span class=\"_ _11\"> </span>pozosta\u0142ych <span class=\"_ _15\"> </span>ca\u0142kowitych <span class=\"_ _15\"> </span>doc<span class=\"_ _f\"></span>hod\u00f3w </span>do<span class=\"ls0\"> <span class=\"ff5\">sprawozdania<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>z <span class=\"_ _11\"> </span>wyn<span class=\"_ _3\"></span>iku <span class=\"_ _10\"> </span>nast<span class=\"_ _3\"></span>\u0119puje <span class=\"_ _10\"> </span>w <span class=\"_ _15\"> </span>okresie <span class=\"_ _11\"> </span>sprawozd<span class=\"_ _3\"></span>awczym, <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>kt\u00f3rym <span class=\"_ _11\"> </span>pozycja <span class=\"_ _15\"> </span>zabezpieczana <span class=\"_ _11\"> </span>wp\u0142ywa <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>wyn<span class=\"_ _3\"></span>ik <span class=\"_ _10\"> </span>(jako <span class=\"_ _15\"> </span>korekta <span class=\"_ _11\"> </span>poz<span class=\"_ _f\"></span></span>ycji </span>zabezpieczan<span class=\"_ _3\"></span>ej <span class=\"_ _11\"> </span>oraz <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>p<span class=\"_ _3\"></span>ozosta\u0142ych <span class=\"_ _11\"> </span>przychod<span class=\"_ _3\"></span>\u00f3w/koszt\u00f3w <span class=\"_ _11\"> </span>ope<span class=\"_ _3\"></span>racyjnych <span class=\"_ _11\"> </span>dla <span class=\"_ _11\"> </span>rozli<span class=\"_ _3\"></span>czanego <span class=\"_ _11\"> </span>kosztu <span class=\"_ _11\"> </span>z<span class=\"_ _3\"></span>abezpieczenia). <span class=\"_ _11\"> </span>Nat<span class=\"_ _3\"></span>omiast <span class=\"_ _11\"> </span>uj\u0119cie<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span><span class=\"ff6\">w </span>ksi\u0119gach rachunkowy<span class=\"_ _3\"></span>ch wyniku z <span class=\"ff5\">rozliczen<span class=\"_ _3\"></span>ia transakcji nast\u0119puje w<span class=\"_ _3\"></span></span> dacie jej rozliczenia<span class=\"_ _3\"></span><span class=\"fs4\">.</span> W <span class=\"_ _c\"> </span>tabeli <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>i\u017cej <span class=\"_ _c\"> </span>zaprezentowa<span class=\"_ _4\"></span>no <span class=\"_ _c\"> </span>szczeg\u00f3\u0142owo <span class=\"_ _c\"> </span>dane <span class=\"_ _c\"> </span>transakcji <span class=\"_ _14\"> </span>pochodnych <span class=\"_ _d\"> </span>wyznacz<span class=\"_ _4\"></span>onych <span class=\"_ _14\"> </span>jako <span class=\"_ _d\"> </span>zabezpieczaj\u0105c<span class=\"_ _4\"></span>e, posiadanych prz<span class=\"_ _4\"></span>ez Jednostk<span class=\"_ _4\"></span>\u0119 Dominuj\u0105c\u0105 <span class=\"_ _4\"></span>na dzie\u0144 31 <span class=\"_ _4\"></span>grudnia 20<span class=\"_ _4\"></span>22 r. <span class=\"ff2\"> </span>Otwarte pochodn<span class=\"_ _3\"></span>e instrumenty zabezpieczaj\u0105ce<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>Nomina\u0142 transakcji \u015aredniowa\u017cona ce<span class=\"_ _3\"></span>na/ kurs/ stopa % Zapadalno\u015b\u0107 <span class=\"_ _3\"></span><span class=\"ff1\"> </span>okres rozliczenia<span class=\"_ _3\"></span> Okres uj\u0119cia wp\u0142ywu <span class=\"_ _3\"></span>na<span class=\"ff1\"> </span> wynik finansowy***<span class=\"_ _3\"></span> mied\u017a [t] <span class=\"ff2\"> </span>srebro [mln<span class=\"_ _3\"></span> uncji]  waluty [mln USD]<span class=\"_ _3\"></span> CIRS [mln PLN]<span class=\"_ _3\"></span> [USD/t] [USD/uncj\u0119]<span class=\"_ _3\"></span><span class=\"ff2\"> </span> [USD/PLN] [USD/PLN, sta\u0142a st.% dl<span class=\"_ _3\"></span>a USD]<span class=\"ff2\"> </span>od<span class=\"ff1 ls0\"> </span>do<span class=\"ff1 ls0\"> </span>od<span class=\"ff1 ls0\"> </span>do<span class=\"ff1 ls0\"> </span>Typ instrumentu poc<span class=\"_ _3\"></span>hodnego<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>Mied\u017a \u2013<span class=\"ff2\"> strate<span class=\"_ _3\"></span>gie opcyjne <span class=\"ff6\">m<span class=\"_ _3\"></span>ewa*</span> </span>189 000 8 075 - 9 <span class=\"ls11\">759<span class=\"_ _3\"></span></span> sty\u201823<span class=\"ff2\"> </span>- <span class=\"ff3\">gru\u201823</span> sty\u201823<span class=\"ff2\"> </span>- <span class=\"ff3\">sty\u201824</span> Srebro <span class=\"ff3\">\u2013</span> st<span class=\"_ _3\"></span>rategie opcyjne <span class=\"ff6\">m<span class=\"_ _3\"></span>ewa*</span> 4,20<span class=\"ls0\"> </span>26,00 - 42,00<span class=\"_ _3\"></span> sty\u201823<span class=\"ff2\"> </span>- <span class=\"ff3\">gru\u201823</span> sty\u201923<span class=\"ff2\"> </span>- <span class=\"ff3\">sty\u201824</span> Walutowe <span class=\"ff3\">\u2013</span> st<span class=\"_ _3\"></span>rategie opcyjne <span class=\"ff6\">kory<span class=\"_ _3\"></span>tarz</span> 2 640 4,58 - 5,78 sty\u201923<span class=\"ff2\"> </span>- <span class=\"ff3\">gru\u201924</span> sty\u201923<span class=\"ff2\"> </span>- <span class=\"ff3\">sty\u201925</span> Walutowe <span class=\"ff3\">\u2013</span> st<span class=\"_ _3\"></span>rategie opcyjne <span class=\"ff6\">m<span class=\"_ _3\"></span>ewa*</span> 315<span class=\"ls0\"> </span>3,94 - 4,54 sty\u201823<span class=\"ff2\"> </span>- <span class=\"ff3\">gru\u201823</span> sty\u201823<span class=\"ff2\"> </span>- <span class=\"ff3\">sty\u201824</span> Walutowo-proc<span class=\"_ _3\"></span>entowe <span class=\"ff3\">\u2013</span> CIRS** 400<span class=\"ls0\"> </span>3,78 i 3,23% cze \u201824<span class=\"ff2\"> </span>cze \u201824<span class=\"ff2\"> </span>Walutowo-proc<span class=\"_ _3\"></span>entowe <span class=\"ff3\">\u2013</span> CIRS** 1 600 3,81 i 3,94% cze <span class=\"ff3\">\u201829</span> cze \u201829<span class=\"ff2\"> </span>- <span class=\"ff3\">lip \u201829</span> * <span class=\"_ _2\"> </span>W <span class=\"_ _2\"> </span>ramach  struktur <span class=\"_ _2\"> </span>opcyjnych  mewa <span class=\"_ _1\"> </span>jako  zabezpieczaj\u0105ce  (CFH  <span class=\"ff6\">- <span class=\"_ _1\"> </span>Cas<span class=\"_ _3\"></span>h <span class=\"_ _1\"> </span>Flo<span class=\"_ _3\"></span>w <span class=\"_ _1\"> </span>Hed<span class=\"_ _3\"></span>ging) <span class=\"_ _1\"> </span>wy<span class=\"_ _3\"></span>znaczono  str<span class=\"_ _4\"></span>uktury  korytarz, <span class=\"_ _1\"> </span>czyl<span class=\"_ _3\"></span>i <span class=\"_ _1\"> </span>naby<span class=\"_ _3\"></span>te <span class=\"_ _1\"> </span>opcje </span>sprzeda\u017cy<span class=\"_ _3\"></span> oraz sprzedane opcje kupna.<span class=\"_ _3\"></span><span class=\"ff6\"> </span>** Rozliczeni<span class=\"_ _3\"></span>a p\u0142atno\u015bci odsetkowych dokon<span class=\"_ _3\"></span>ywane s\u0105  <span class=\"_ _3\"></span>okresowo, co p\u00f3\u0142 ro<span class=\"_ _3\"></span>ku, do momentu realizacji<span class=\"_ _3\"></span> transakcji.<span class=\"ff6\"> </span>*** <span class=\"_ _f\"></span>Reklasy<span class=\"_ _3\"></span>fikacja <span class=\"_ _f\"></span>zysk\u00f3<span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>lub <span class=\"_ _0\"> </span>strat <span class=\"_ _0\"> </span>powsta\u0142y<span class=\"_ _3\"></span>ch <span class=\"_ _f\"></span>na <span class=\"_ _0\"> </span>instrumencie<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>zabezpiecza<span class=\"_ _3\"></span>j\u0105cym <span class=\"_ _f\"></span>przep\u0142<span class=\"_ _3\"></span>ywy <span class=\"_ _f\"></span>pieni\u0119<span class=\"_ _3\"></span>\u017cne <span class=\"_ _f\"></span>z<span class=\"_ _f\"></span><span class=\"ff6\"> </span>pozosta\u0142ych <span class=\"_ _0\"> </span>ca\u0142kowitych <span class=\"_ _0\"> </span>docho<span class=\"_ _3\"></span>d\u00f3w <span class=\"_ _f\"></span>do sprawozd<span class=\"_ _3\"></span>ania <span class=\"_ _10\"> </span>z<span class=\"_ _3\"></span> <span class=\"ff5\">wyniku <span class=\"_ _11\"> </span>nast\u0119<span class=\"_ _3\"></span>puje <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>okresie <span class=\"_ _15\"> </span>sprawozdawczy<span class=\"_ _3\"></span>m, <span class=\"_ _11\"> </span>w<span class=\"_ _3\"></span></span> k<span class=\"ff5\">t\u00f3rym <span class=\"_ _11\"> </span>pozycja <span class=\"_ _15\"> </span>zabezpieczan<span class=\"_ _3\"></span>a <span class=\"_ _11\"> </span>wp\u0142ywa <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>w<span class=\"_ _3\"></span>ynik <span class=\"_ _11\"> </span>(jako <span class=\"_ _11\"> </span>korekta<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>pozycji </span>zabezpieczan<span class=\"_ _3\"></span>ej <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>raz  do <span class=\"_ _1\"> </span>p<span class=\"_ _3\"></span>ozosta\u0142ych  przychod\u00f3w/koszt\u00f3w<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>op<span class=\"_ _3\"></span>eracyjnych  dla <span class=\"_ _2\"> </span>rozliczane<span class=\"_ _3\"></span>go  k<span class=\"_ _4\"></span>osztu  zabezpieczenia).  Natomiast  uj\u0119cie <span class=\"_ _10\"> </span><span class=\"ff6\">w </span>ksi\u0119gach rachunkowy<span class=\"_ _3\"></span>ch wyniku z <span class=\"ff5\">rozliczen<span class=\"_ _3\"></span>ia transakcji nast\u0119puje<span class=\"_ _3\"></span></span> w dacie jej rozliczenia. Wp\u0142yw instrum<span class=\"_ _4\"></span>ent\u00f3w poch<span class=\"_ _4\"></span>odnych i transa<span class=\"_ _4\"></span>kcji zabezpiecz<span class=\"_ _4\"></span>aj\u0105cych na<span class=\"_ _4\"></span> pozycje sprawozda<span class=\"_ _4\"></span>nia z wynik<span class=\"_ _4\"></span>u oraz na<span class=\"_ _4\"></span> sprawozdani<span class=\"_ _4\"></span>e z <span class=\"ff3\">pozosta\u0142ych ca\u0142k<span class=\"_ _4\"></span>owitych d<span class=\"_ _4\"></span>ochod\u00f3w prz<span class=\"_ _4\"></span>edstawion<span class=\"_ _4\"></span>o poni\u017cej.<span class=\"ff2\"> </span></span>Sprawozdani<span class=\"_ _4\"></span>e z wyniku<span class=\"ff2 fc0\"> </span>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12.202<span class=\"_ _4\"></span>3<span class=\"ff2 fc5\"> </span>od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2<span class=\"ff2 fc0\"> </span>Przychody z um\u00f3<span class=\"_ _4\"></span>w z klientami <span class=\"_ _4\"></span>(korekta <span class=\"_ _4\"></span>z tytu\u0142u przeklasy<span class=\"_ _4\"></span>fikowani<span class=\"_ _4\"></span>a)<span class=\"ff2\"> </span>635<span class=\"ls0\"> </span>(182) Pozosta\u0142e przych<span class=\"_ _4\"></span>ody / (kosz<span class=\"_ _4\"></span>ty) operacyjn<span class=\"_ _4\"></span>e (w tym <span class=\"_ _4\"></span>korekta z <span class=\"_ _4\"></span>tytu\u0142u prz<span class=\"_ _4\"></span>eklasyfikowania)<span class=\"_ _4\"></span>:<span class=\"ff2\"> </span>(267) (220) z tytu\u0142u realizacji ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>(281) (213) z tytu\u0142u wyceny ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t\u00f3w pochodnych<span class=\"_ _4\"></span><span class=\"ff2\"> </span>14<span class=\"ls0\"> </span>(7) Przychody / (ko<span class=\"_ _4\"></span>szty) finans<span class=\"_ _4\"></span>owe <span class=\"ff3\">(korekta z <span class=\"_ _4\"></span>tytu\u0142u przeklasy<span class=\"_ _4\"></span>fikowania<span class=\"_ _4\"></span>)<span class=\"ff2\">: </span></span>(11) 41<span class=\"ls0\"> </span>z tytu\u0142u realizacji <span class=\"_ _4\"></span>instrumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>(11) (19) odsetki od zad\u0142u\u017c<span class=\"_ _4\"></span>enia <span class=\"ff2\"> </span>- 60<span class=\"ls0\"> </span>Wp\u0142yw instr<span class=\"_ _4\"></span>ument\u00f3w poch<span class=\"_ _4\"></span>odnych <span class=\"_ _4\"></span>i zabezpieczaj\u0105cych <span class=\"_ _4\"></span><span class=\"ff1\"> </span>na wynik fin<span class=\"_ _4\"></span>ansowy okresu <span class=\"_ _4\"></span>(bez uwz<span class=\"_ _4\"></span>gl\u0119dnienia ef<span class=\"_ _4\"></span>ektu pod<span class=\"_ _4\"></span>atkowego)<span class=\"ff1\"> </span>357<span class=\"ls0\"> </span>(361)<span class=\"_ _3c\"> </span><div class=\"c w1be h136 gsd76\"><div class=\"t m0 x11 h8 y414 ff4 fs6 fc2 sc0 ls0 ws0\">Sprawozdani<span class=\"_ _4\"></span>e z pozosta\u0142ych <span class=\"_ _4\"></span>ca\u0142kowitych <span class=\"_ _4\"></span>dochod\u00f3w<span class=\"ff1\"> </span></div></div><div class=\"c w1be h137 gsd77\"><div class=\"t m0 x20 h8 ydb ff3 fs6 fc0 sc0 ls0 ws0\">Wycena transakcji <span class=\"_ _4\"></span>zabezpieczaj\u0105<span class=\"_ _4\"></span>cych (cz<span class=\"_ _4\"></span>\u0119\u015b\u0107 skuteczna) <span class=\"ff2\"> </span></div></div><div class=\"c w1bf h137 gsd78\"><div class=\"t m0 x3d h8 ydb ff2 fs6 fc0 sc0 lse ws0\">944<span class=\"ls0\"> </span></div></div><div class=\"c w1c1 h137 gsd79\"><div class=\"t m0 x83 h8 ydb ff2 fs6 fc0 sc0 ls0 ws0\">1 239<span class=\"fc9\"> </span></div></div><div class=\"c w1be hb3 gsd7a\"><div class=\"t m0 x20 h8 y360 ff3 fs6 fc0 sc0 ls0 ws0\">Reklasyfikacja do pr<span class=\"_ _4\"></span>zychod\u00f3w z<span class=\"_ _4\"></span> um\u00f3w z klien<span class=\"_ _4\"></span>tami w z<span class=\"_ _4\"></span>wi\u0105zku z <span class=\"_ _4\"></span>realizacj\u0105 <span class=\"ff2\"> </span></div><div class=\"t m0 x20 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">pozycji zabezpie<span class=\"_ _4\"></span>czanej  </div></div><div class=\"c w1bf hb3 gsd7b\"><div class=\"t m0 x3e h8 y11b ff2 fs6 fc0 sc0 ls0 ws0\">(635) </div></div><div class=\"c w1c1 hb3 gsd7c\"><div class=\"t m0 x23 h8 y11b ff2 fs6 fc0 sc0 lse ws0\">182<span class=\"ls0\"> </span></div></div><div class=\"c w1be h138 gsd7d\"><div class=\"t m0 x20 h8 y112 ff3 fs6 fc0 sc0 ls0 ws0\">Reklasyfikacja do k<span class=\"_ _4\"></span>oszt\u00f3w finan<span class=\"_ _4\"></span>sowych <span class=\"_ _4\"></span>w zwi\u0105zku<span class=\"_ _4\"></span> z realiza<span class=\"_ _4\"></span>cj\u0105 pozycji <span class=\"ff2\">zabezpieczanej<span class=\"_ _4\"></span> </span></div></div><div class=\"c w1bf h138 gsd7e\"><div class=\"t m0 x53 h8 y112 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c1 h138 gsd7f\"><div class=\"t m0 x23 h8 y112 ff2 fs6 fc0 sc0 ls0 ws0\">(60) </div></div><div class=\"c w1be he7 gsd80\"><div class=\"t m0 x20 h8 ya3a ff3 fs6 fc0 sc0 ls0 ws0\">Reklasyfikacja do a<span class=\"_ _4\"></span>ktyw\u00f3w trwa<span class=\"_ _4\"></span>\u0142ych w zwi\u0105<span class=\"_ _4\"></span>zku z r<span class=\"_ _4\"></span>ealizacj\u0105 pozycji <span class=\"_ _4\"></span>zabezpieczanej*<span class=\"ff2\"> </span></div></div><div class=\"c w1bf he7 gsd81\"><div class=\"t m0 x3e h8 ya3a ff2 fs6 fc0 sc0 ls0 ws0\">(102) </div></div><div class=\"c w1c1 he7 gsd82\"><div class=\"t m0 x42 h8 ya3a ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1be hb5 gsd83\"><div class=\"t m0 x20 h8 y3fa ff3 fs6 fc0 sc0 ls0 ws0\">Reklasyfikacja do p<span class=\"_ _4\"></span>ozosta<span class=\"_ _4\"></span>\u0142ych koszt\u00f3w <span class=\"_ _4\"></span>operacyjnych <span class=\"_ _4\"></span>w zwi\u0105zku<span class=\"_ _4\"></span> z realizacj\u0105 <span class=\"ff2\"> </span></div><div class=\"t m0 x20 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">pozycji zabezpie<span class=\"_ _4\"></span>czanej (rozlicz<span class=\"_ _4\"></span>enie kosz<span class=\"_ _4\"></span>tu zabezpi<span class=\"_ _4\"></span>eczenia) </div></div><div class=\"c w1bf hb5 gsd84\"><div class=\"t m0 x3d h8 y189 ff2 fs6 fc0 sc0 lse ws0\">350<span class=\"ls0\"> </span></div></div><div class=\"c w1c1 hb5 gsd85\"><div class=\"t m0 x23 h8 y189 ff2 fs6 fc0 sc0 lse ws0\">310<span class=\"ls0\"> </span></div></div><div class=\"c w1be h138 gsd86\"><div class=\"t m0 x1 h8 y3b ff4 fs6 fc2 sc0 ls0 ws0\">Wp\u0142yw transakcj<span class=\"_ _4\"></span>i zabezpiecz<span class=\"_ _4\"></span>aj\u0105cych (bez uw<span class=\"_ _4\"></span>zgl\u0119dni<span class=\"_ _4\"></span>enia efektu <span class=\"_ _4\"></span>podatkoweg<span class=\"_ _4\"></span>o)**<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w1bf h138 gsd87\"><div class=\"t m0 x3d h8 y112 ff1 fs6 fc0 sc0 lsf ws0\">557<span class=\"ls0\"> </span></div></div><div class=\"c w1c1 h138 gsd88\"><div class=\"t m0 x83 h8 y112 ff1 fs6 fc0 sc0 ls0 ws0\">1 671<span class=\"fc9\"> </span></div></div><div class=\"c w1be h138 gsd89\"><div class=\"t m0 x1 h8 y3b ff4 fs6 fc2 sc0 ls0 ws0\">\u0141\u0104CZNE CA\u0141KOWI<span class=\"_ _4\"></span>TE DOCHO<span class=\"_ _4\"></span>DY<span class=\"ff1\"> </span></div></div><div class=\"c w1bf h138 gsd8a\"><div class=\"t m0 x3d h8 yce ff1 fs6 fc0 sc0 lsf ws0\">914<span class=\"ls0\"> </span></div></div><div class=\"c w1c1 h138 gsd8b\"><div class=\"t m0 x83 h8 yce ff1 fs6 fc0 sc0 ls0 ws0\">1 310 </div></div><div class=\"c w2 h0 gsd8c\"><div class=\"t m0 x2d h8 yaf2 ff2 fs6 fc0 sc0 ls0 ws0\">*<span class=\"ff5 fs3\">Reklasyfikacja <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>aktyw\u00f3<span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>trwa\u0142ych <span class=\"_ _3\"></span>wynika <span class=\"_ _3\"></span>z kap<span class=\"_ _3\"></span>italizacji <span class=\"_ _3\"></span>koszt\u00f3w <span class=\"_ _3\"></span>finansowania <span class=\"_ _3\"></span>zew<span class=\"_ _3\"></span>n\u0119trznego <span class=\"_ _3\"></span>obj\u0119tego <span class=\"_ _3\"></span>rachunkowo\u015bci\u0105 <span class=\"_ _3\"></span>zabezpie<span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ze\u0144<span class=\"_ _3\"></span> w <span class=\"_ _3\"></span>koszcie </span></div><div class=\"t m0 x2d h4a yaf3 ff5 fs3 fc0 sc0 ls0 ws0\">wytworzenia akty<span class=\"_ _3\"></span>w\u00f3w trwa\u0142ych.<span class=\"ff6\"> </span></div><div class=\"t m0 x2d h8 yaf4 ff2 fs6 fc0 sc0 ls4b ws0\">**<span class=\"ff5 fs3 ls0\">Kwoty pod<span class=\"_ _3\"></span>atku dochodowego odnosz\u0105ce si\u0119<span class=\"_ _3\"></span> do ka\u017cde<span class=\"_ _3\"></span>go sk\u0142adnika pozosta\u0142ych ca\u0142kowit<span class=\"_ _3\"></span>ych dochod\u00f3w zaprezen<span class=\"_ _3\"></span>towano w Nocie 8.2.2.<span class=\"_ _3\"></span><span class=\"ff18\">  </span></span></div><div class=\"t m0 x2d h8 y26f ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h5 yaf5 ff1 fs3 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w1c3 haa gsd8d\"><div class=\"t m0 x11 h8 y2d ff1 fs6 fc2 sc0 ls0 ws0\">Sprawozdani<span class=\"_ _4\"></span>e z sytuacji fi<span class=\"_ _4\"></span>nansowej  - <span class=\"ff4\">aktyw<span class=\"_ _4\"></span>a trwa\u0142e <span class=\"ff1\"> </span></span></div></div><div class=\"c w1c4 haa gsd8e\"><div class=\"t m0 x6b h8 y5da ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div><div class=\"t m0 x1b h8 y1a0 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _4\"></span> </div></div><div class=\"c w56 haa gsd8f\"><div class=\"t m0 x75 h8 y79f ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div><div class=\"t m0 x1b h8 y108 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2022<span class=\"_ _4\"></span><span class=\"fc0\"> </span></div></div><div class=\"c w1c3 h49 gsd90\"><div class=\"t m0 x11 h8 y1a0 ff3 fs6 fc0 sc0 ls0 ws0\">Zysk z rozliczenia <span class=\"_ _4\"></span>instrumen<span class=\"_ _4\"></span>tu zabezpiecz<span class=\"_ _4\"></span>aj\u0105cego st<span class=\"_ _4\"></span>op\u0119 procento<span class=\"_ _4\"></span>w\u0105 obligacji* <span class=\"ff2\"> </span></div></div><div class=\"c w1c4 h49 gsd91\"><div class=\"t m0 x81 h8 y1a0 ff2 fs6 fc0 sc0 ls0 ws0\">(102) </div></div><div class=\"c w56 h49 gsd92\"><div class=\"t m0 x4b h8 y1a0 ff2 fs6 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></div><div class=\"c w2 h0 gsd8c\"><div class=\"t m0 x2d h5 yaf8 ff2 fs3 fc0 sc0 ls0 ws0\">*<span class=\"ff5\">Reklasyfikacja <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>aktyw\u00f3<span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>trwa\u0142ych <span class=\"_ _3\"></span>wynika <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>kapitali<span class=\"_ _3\"></span>zacji <span class=\"_ _3\"></span>koszt\u00f3w <span class=\"_ _3\"></span>finansowania <span class=\"_ _3\"></span>zewn<span class=\"_ _3\"></span>\u0119trznego <span class=\"_ _3\"></span>obj\u0119tego <span class=\"_ _3\"></span>rachunkowo\u015bci\u0105 <span class=\"_ _3\"></span>zab<span class=\"_ _3\"></span>ezpiec<span class=\"_ _f\"></span>ze\u0144 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>koszcie </span></div><div class=\"t m0 x2d h4a y6ca ff5 fs3 fc0 sc0 ls0 ws0\">wytworzenia akty<span class=\"_ _3\"></span>w\u00f3w trwa\u0142ych.<span class=\"ff6\"> </span></div><div class=\"t m0 x2d h18 yaf9 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h5 yafa ff1 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h8 yafb ff4 fs6 fc2 sc0 ls0 ws0\">Nota 7.3 Inne instr<span class=\"_ _4\"></span>umenty fin<span class=\"_ _4\"></span>ansowe wyc<span class=\"_ _4\"></span>eniane w wart<span class=\"_ _4\"></span>o\u015bci godziw<span class=\"_ _4\"></span>ej<span class=\"ff1\"> </span></div><div class=\"t m0 x2d h5 yafc ff1 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h5 yafd ff1 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h5 yafe ff1 fs3 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w1c5 h43 gsd93\"><div class=\"t m0 x11 h8 yc9 ff4 fs6 fc0 sc0 ls0 ws0\">Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w1c5 h139 gsd94\"><div class=\"t m0 x11 h8 y780 ff3 fs6 fc0 sc0 ls0 ws0\">Pozycja <span class=\"_ _2\"> </span>\u201eInne <span class=\"_ _2\"> </span>instrumenty <span class=\"_ _2\"> </span>finansowe <span class=\"_ _1\"> </span>wyce<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>iane <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _2\"> </span>godziwej\u201d <span class=\"_ _2\"> </span>obejmuje <span class=\"_ _2\"> </span>g\u0142\u00f3wnie: <span class=\"_ _2\"> </span>udzia\u0142y <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>akcje  (notowan<span class=\"_ _4\"></span>e </div><div class=\"t m0 x11 h8 yb00 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">nienotowane),<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>kt\u00f3<span class=\"_ _3\"></span>re <span class=\"_ _1\"> </span>nie <span class=\"_ _2\"> </span>zosta\u0142y <span class=\"_ _2\"> </span>nabyte <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>przeznaczeniem <span class=\"_ _2\"> </span>do <span class=\"_ _1\"> </span>obrotu <span class=\"_ _2\"> </span>i <span class=\"_ _1\"> </span>dla <span class=\"_ _2\"> </span>kt\u00f3rych <span class=\"_ _2\"> </span>dokonano <span class=\"_ _1\"> </span>wyboru <span class=\"_ _2\"> </span>opcji <span class=\"_ _1\"> </span>wyceny </span></div><div class=\"t m0 x11 h8 y782 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">warto\u015bci <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>odziwej <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>pozosta\u0142e <span class=\"_ _f\"></span>ca\u0142kowite <span class=\"_ _f\"></span>dochody <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>celu <span class=\"_ _3\"></span>og<span class=\"_ _3\"></span>ranicz<span class=\"_ _4\"></span>enia <span class=\"_ _f\"></span>fluktuacji <span class=\"_ _f\"></span>wyniku<span class=\"_ _3c\"> </span></span><span class=\"ff3\"> <span class=\"_ _f\"></span>oraz <span class=\"_ _3\"></span>udzielo<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>po\u017cyczki  </span></div><div class=\"t m0 x11 h8 y783 ff3 fs6 fc0 sc0 ls0 ws0\">wyceniane <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _f\"></span>przez <span class=\"_ _0\"></span>wynik <span class=\"_ _f\"></span>finansowy, <span class=\"_ _0\"></span>poniewa\u017c <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>zda\u0142y <span class=\"_ _f\"></span>te<span class=\"_ _3\"></span>stu <span class=\"_ _f\"></span>umownych <span class=\"_ _0\"></span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 yb01 ff3 fs6 fc0 sc0 ls0 ws0\">(SPPI), <span class=\"_ _3\"></span>gdy\u017c <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>strukturze <span class=\"_ _3\"></span>finansowania <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ost<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>tnim <span class=\"_ _3\"></span>etapie <span class=\"_ _3\"></span>u <span class=\"_ _f\"></span>docelowego <span class=\"_ _3\"></span>odbiorcy <span class=\"_ _3\"></span>\u015brodk\u00f3w <span class=\"_ _3\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>d\u0142ug <span class=\"_ _f\"></span>zamienia </div><div class=\"t m0 x11 h8 yb02 ff3 fs6 fc0 sc0 ls0 ws0\">si\u0119 na udzia\u0142 kapita<span class=\"_ _4\"></span>\u0142owy, w z<span class=\"_ _4\"></span>wi\u0105zku z <span class=\"_ _4\"></span>czym zosta\u0142y za<span class=\"_ _4\"></span>kwalifikowan<span class=\"_ _4\"></span>e do tej kat<span class=\"_ _4\"></span>egorii wycen<span class=\"_ _4\"></span>y obowi\u0105zkowo.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 yb03 ff3 fs6 fc0 sc0 ls0 ws0\">Udzia\u0142y <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>akcje <span class=\"_ _3\"></span>ujm<span class=\"_ _4\"></span>owane <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>pocz<span class=\"_ _4\"></span>\u0105tkowo <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>warto\u015bci godziwej <span class=\"_ _3\"></span>powi\u0119ksz<span class=\"_ _4\"></span>onej <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>koszty <span class=\"_ _3\"></span>transakc<span class=\"_ _4\"></span>yjne, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>na dzie\u0144 <span class=\"_ _3\"></span>ko\u0144cz\u0105cy </div><div class=\"t m0 x11 h8 y2eb ff3 fs6 fc0 sc0 ls0 ws0\">okres <span class=\"_ _0\"></span>sprawozdawczy <span class=\"_ _f\"></span>wyceniane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>go<span class=\"_ _3\"></span>dziw<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>uj\u0119ciem <span class=\"_ _0\"></span>zysk\u00f3w/strat <span class=\"_ _f\"></span>z <span class=\"_ _0\"> </span>wyce<span class=\"_ _3\"></span>ny <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>pozosta\u0142ych <span class=\"_ _0\"></span>ca\u0142kowityc<span class=\"_ _4\"></span>h </div><div class=\"t m0 x11 h8 y2ec ff2 fs6 fc0 sc0 ls0 ws0\">dochodach.  Kwot  odni<span class=\"ff3\">esionych<span class=\"_ _4\"></span>  w  skumulowane  pozosta\u0142e  ca\u0142kowite  dochod<span class=\"_ _4\"></span>y  nie  przenosi  si\u0119  p\u00f3\u017aniej  do <span class=\"_ _10\"> </span>wyniku<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y2ed ff3 fs6 fc0 sc0 ls0 ws0\">finansowego, <span class=\"_ _11\"> </span>natomiast <span class=\"_ _11\"> </span>skumulowane <span class=\"_ _15\"> </span>zyski/stra<span class=\"_ _4\"></span>ty <span class=\"_ _15\"> </span>na <span class=\"_ _11\"> </span>danym <span class=\"_ _15\"> </span>instrumenci<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>kapita\u0142owym <span class=\"_ _11\"> </span>przenosi <span class=\"_ _15\"> </span>si\u0119 <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>ramach<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 yac5 ff3 fs6 fc0 sc0 ls0 ws0\">kapita\u0142\u00f3w do z<span class=\"_ _4\"></span>ysk\u00f3w zatrz<span class=\"_ _4\"></span>ymanych w <span class=\"_ _4\"></span>momencie zapr<span class=\"_ _4\"></span>zestania uj<span class=\"_ _4\"></span>mowania<span class=\"ff2\"> </span>instrument<span class=\"_ _4\"></span>u kapita\u0142ow<span class=\"_ _4\"></span>ego.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 yaa2 ff2 fs6 fc0 sc0 ls0 ws0\">Dywidendy z <span class=\"ff3\">takich <span class=\"_ _4\"></span>inwestyc<span class=\"_ _4\"></span>ji ujmuje si\u0119 w <span class=\"_ _4\"></span>wyniku fina<span class=\"_ _4\"></span>nsowym. <span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">Przeliczenia p<span class=\"_ _4\"></span>ozycji wyra\u017c<span class=\"_ _4\"></span>onych w walucie o<span class=\"_ _4\"></span>bcej dokonuj<span class=\"_ _4\"></span>e si\u0119 we<span class=\"_ _4\"></span>d\u0142ug zasad rachun<span class=\"_ _4\"></span>kowo\u015bci o<span class=\"_ _4\"></span>pisanych w <span class=\"_ _4\"></span>Nocie 1.5<span class=\"ff2\"> </span></div></div><div class=\"c w1c5 h43 gsd95\"><div class=\"t m0 x11 h8 yc9 ff4 fs6 fc0 sc0 ls0 ws0\">Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span></div></div><div class=\"c w1c5 h13a gsd96\"><div class=\"t m0 x11 h8 yb06 ff3 fs6 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 <span class=\"_ _14\"> </span>godziw\u0105 <span class=\"_ _15\"> </span>akcji <span class=\"_ _14\"> </span>nie<span class=\"_ _3\"></span>not<span class=\"_ _4\"></span>owanych <span class=\"_ _15\"> </span>i <span class=\"_ _c\"> </span>udzia\u0142\u00f3w <span class=\"_ _14\"> </span>ustala <span class=\"_ _14\"> </span>si\u0119 <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>zastosowaniem <span class=\"_ _15\"> </span>wyceny <span class=\"_ _14\"> </span>maj\u0105tkowej <span class=\"_ _15\"> </span>wg <span class=\"_ _c\"> </span>metody </div><div class=\"t m0 x11 h8 y87f ff3 fs6 fc0 sc0 ls0 ws0\">skorygowanych aktyw\u00f3w n<span class=\"_ _4\"></span>etto. Zastosowanie tej metody wynika<span class=\"_ _4\"></span> ze specyfiki aktyw\u00f3w sp\u00f3\u0142ek, kt\u00f3rych udzia\u0142y podlegaj\u0105 </div><div class=\"t m0 x11 h8 y880 ff3 fs6 fc0 sc0 ls0 ws0\">wycenie. <span class=\"_ _15\"> </span>Do <span class=\"_ _14\"> </span>wyceny <span class=\"_ _15\"> </span>zosta\u0142y <span class=\"_ _15\"> </span>wykorzystane <span class=\"_ _15\"> </span>dane <span class=\"_ _14\"> </span>we<span class=\"_ _3\"></span>j\u015bciow<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>inne <span class=\"_ _14\"> </span>ni\u017c <span class=\"_ _14\"> </span>pochodz\u0105<span class=\"_ _4\"></span>ce <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>aktywnego <span class=\"_ _15\"> </span>rynku, <span class=\"_ _14\"> </span>kt\u00f3re <span class=\"_ _15\"> </span>s\u0105 </div><div class=\"t m0 x11 h8 y881 ff3 fs6 fc0 sc0 ls0 ws0\">obserwowalne <span class=\"_ _1\"> </span>(np. <span class=\"_ _2\"> </span>ceny <span class=\"_ _1\"> </span>transakcyjne <span class=\"_ _1\"> </span>nieruchomo\u015bc<span class=\"_ _4\"></span>i <span class=\"_ _2\"> </span>podobny<span class=\"_ _4\"></span>ch <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>nieruchomo\u015bci <span class=\"_ _1\"> </span>b\u0119d\u0105cych <span class=\"_ _1\"> </span>przedmiotem <span class=\"_ _1\"> </span>wyceny, </div><div class=\"t m0 x11 h8 yb07 ff3 fs6 fc0 sc0 ls0 ws0\">rynkowe stopy pr<span class=\"_ _4\"></span>ocentow<span class=\"_ _4\"></span>e obligacji <span class=\"_ _4\"></span>Skarbu Pa\u0144stwa <span class=\"_ _4\"></span>i lokat termi<span class=\"_ _4\"></span>nowych w <span class=\"_ _4\"></span>instytucjach fina<span class=\"_ _4\"></span>nsowy<span class=\"ff2\">ch, stopa dysk<span class=\"_ _4\"></span>ontowa </span></div><div class=\"t m0 x11 h8 y32f ff3 fs6 fc0 sc0 ls0 ws0\">wolna od ryzyka<span class=\"_ _4\"></span> publikowana <span class=\"_ _4\"></span>przez Eur<span class=\"_ _4\"></span>opejski Urz\u0105d Nadz<span class=\"_ _4\"></span>oru Ubezpie<span class=\"_ _4\"></span>cze\u0144 i Pracown<span class=\"_ _4\"></span>iczych Prog<span class=\"_ _4\"></span>ram\u00f3w Emerytal<span class=\"_ _4\"></span>nych).<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y330 ff3 fs6 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 <span class=\"_ _3\"></span>godziw\u0105 akcji <span class=\"_ _f\"></span>notowan<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>gie\u0142dzi<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>ustala <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>oparciu o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>kurs zamkni\u0119cia <span class=\"_ _3\"></span>notowa\u0144 <span class=\"_ _3\"></span>akcji na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>ko\u0144cz\u0105cy </div><div class=\"t m0 x11 h8 y5f ff2 fs6 fc0 sc0 ls0 ws0\">okres sprawozdawcz<span class=\"_ _4\"></span>y. </div><div class=\"t m0 x11 h8 y5db ff3 fs6 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 <span class=\"_ _1\"> </span>go<span class=\"_ _3\"></span>dziwa <span class=\"_ _1\"> </span>po\u017cyczki <span class=\"_ _1\"> </span>ustalana <span class=\"_ _1\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _1\"> </span>jako <span class=\"_ _2\"> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>bie\u017c\u0105ca <span class=\"_ _1\"> </span>przysz\u0142ych <span class=\"_ _2\"> </span>przep\u0142yw\u00f3w <span class=\"_ _1\"> </span>pieni\u0119\u017cnych <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>uwzgl\u0119dnieniem </div><div class=\"t m0 x11 h8 y189 ff3 fs6 fc0 sc0 ls0 ws0\">zmiany czynnik<span class=\"_ _4\"></span>\u00f3w ryzyka r<span class=\"_ _4\"></span>ynkowego i kr<span class=\"_ _4\"></span>edytowego w tra<span class=\"_ _4\"></span>kcie \u017cyci<span class=\"_ _4\"></span>a po\u017cyczki.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span></div></div>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Inne instrumenty <span class=\"_ _4\"></span>finansowe w<span class=\"_ _4\"></span>yceniane w<span class=\"_ _4\"></span> warto\u015bci godziw<span class=\"_ _4\"></span>ej <span class=\"ff1\"> </span>przez pozosta\u0142<span class=\"_ _4\"></span>e ca\u0142kowit<span class=\"_ _4\"></span>e dochody<span class=\"ff1\"> </span> <span class=\"lsf\">829</span>  <span class=\"lsf\">521</span> Akcje w sp\u00f3\u0142kach n<span class=\"_ _4\"></span>otowanych <span class=\"_ _4\"></span>na gie\u0142dzie (<span class=\"_ _4\"></span>GPW w Warsz<span class=\"_ _4\"></span>awie oraz <span class=\"_ _4\"></span>na TSX Venture Exchang<span class=\"_ _4\"></span>e), z tego:<span class=\"_ _4\"></span>  <span class=\"lse\">703</span>  <span class=\"lse\">422</span> TAURON POLSKA E<span class=\"_ _4\"></span>NERGIA S.A.  <span class=\"lse\">680</span>  <span class=\"lse\">386</span> GRUPA AZOT<span class=\"_ _4\"></span>Y S.A.  <span class=\"lse\">19</span>  <span class=\"lse\">32</span> Pozosta\u0142e akcje n<span class=\"_ _4\"></span>otowane <span class=\"_ _4\"></span><span class=\"ff2\"> </span> 4  4 Udzia\u0142y/akcje w <span class=\"_ _4\"></span>sp\u00f3\u0142kach nien<span class=\"_ _4\"></span>otowanych <span class=\"_ _4\"></span>na gie\u0142dzie <span class=\"ff2\"> </span> <span class=\"lse\">126</span>  <span class=\"lse\">99</span> Inne instrumenty <span class=\"_ _4\"></span>finansowe w<span class=\"_ _4\"></span>yceniane w<span class=\"_ _4\"></span> warto\u015bci godziw<span class=\"_ _4\"></span>ej <span class=\"ff1\"> </span>przez wynik fin<span class=\"_ _4\"></span>ansowy  <span class=\"lsf\">76</span>  <span class=\"lsf\">85</span> Udzielone po\u017cy<span class=\"_ _4\"></span>czki <span class=\"ff2\"> </span> <span class=\"lse\">22</span>  <span class=\"lse\">20</span> Nale\u017cno\u015b\u0107 z t<span class=\"_ _4\"></span>ytu\u0142u p\u0142atno\u015bci <span class=\"_ _4\"></span>warunkowych z<span class=\"_ _4\"></span>wi\u0105zanych z <span class=\"_ _4\"></span>umow\u0105 z<span class=\"_ _4\"></span>bycia sp\u00f3\u0142ki zale\u017cnej S.C.M. <span class=\"_ _4\"></span>Franke<span class=\"ff2\"> </span> <span class=\"lse\">54</span>  <span class=\"lse\">65</span> Razem inne i<span class=\"_ _4\"></span>nstrumenty fin<span class=\"_ _4\"></span>ansowe wyceni<span class=\"_ _4\"></span>ane w wart<span class=\"_ _4\"></span>o\u015bci god<span class=\"_ _4\"></span>ziwej<span class=\"ff1\"> </span> <span class=\"lsf\">905</span>  <span class=\"lsf\">606</span> Wycena <span class=\"_ _3\"></span>akcji <span class=\"_ _f\"></span>notowanych <span class=\"_ _f\"></span><span class=\"ff3\">zaliczana <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>poziomu <span class=\"_ _f\"></span>1 <span class=\"_ _3\"></span>hie<span class=\"_ _3\"></span>rarchi<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _f\"></span>(tj. <span class=\"_ _f\"></span>wycena <span class=\"_ _3\"></span>wed\u0142ug <span class=\"_ _f\"></span>kurs\u00f3w <span class=\"_ _3\"></span>tych <span class=\"_ _f\"></span>akcji </span>z aktywnego <span class=\"_ _11\"> </span>rynku <span class=\"_ _15\"> </span>z <span class=\"ff3\">dnia <span class=\"_ _15\"> </span>wyceny), <span class=\"_ _15\"> </span>natomias<span class=\"_ _4\"></span>t <span class=\"_ _15\"> </span>wycena <span class=\"_ _11\"> </span>udzia\u0142\u00f3w/akcji <span class=\"_ _11\"> </span>nienotowanych <span class=\"_ _11\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _11\"> </span>zaliczana <span class=\"_ _11\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>poziomu <span class=\"_ _15\"> </span>2 </span>(tj. wycena opar<span class=\"_ _4\"></span>ta o dane o char<span class=\"_ _4\"></span>akterze <span class=\"ff3\">obs<span class=\"_ _4\"></span>erwowalnym,<span class=\"_ _4\"></span> jednak\u017ce <span class=\"_ _4\"></span>nie pochodz\u0105ce z<span class=\"_ _4\"></span> aktywne<span class=\"_ _4\"></span>go rynku).<span class=\"ff2\"> </span></span>Wycena udziel<span class=\"_ _4\"></span>onych po\u017cyczek <span class=\"_ _4\"></span>zaliczona <span class=\"_ _4\"></span>jest do pozi<span class=\"_ _4\"></span>omu 2 hierar<span class=\"_ _4\"></span>chii war<span class=\"_ _4\"></span>to\u015bci godziwej.<span class=\"ff2\"> </span>Zar\u00f3wno w <span class=\"_ _3\"></span>roku 2023 jak <span class=\"_ _3\"></span>i 2022 <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>wyst\u0105pi\u0142<span class=\"_ _4\"></span>y dywidendy <span class=\"_ _3\"></span>od sp\u00f3\u0142ek, w <span class=\"_ _3\"></span>kt\u00f3rych Grupa <span class=\"_ _3\"></span>posiada akcje zaklasyfikowane<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span>jak<span class=\"_ _4\"></span>o </span>inne instrument<span class=\"_ _4\"></span>y finansow<span class=\"_ _4\"></span>e wyceniane w wa<span class=\"_ _4\"></span>rto\u015bci go<span class=\"_ _4\"></span>dziwej. <span class=\"ff2\"> </span>Podobnie <span class=\"_ _1\"> </span>zar\u00f3wno <span class=\"_ _1\"> </span>w<span class=\"ff2\"> <span class=\"_ _2\"> </span>roku <span class=\"_ _1\"> </span><span class=\"lse\">2023 <span class=\"_ _2\"> </span></span>jak <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>2022 <span class=\"_ _2\"> </span></span>nie <span class=\"_ _1\"> </span>wyst<span class=\"_ _3\"></span>\u0105pi\u0142y <span class=\"_ _0\"> </span>przeniesienia <span class=\"_ _1\"> </span>skumulowanego <span class=\"_ _1\"> </span>zysku <span class=\"_ _1\"> </span>ani <span class=\"_ _1\"> </span>straty <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>obr\u0119bie kapita\u0142u <span class=\"_ _3\"></span>w\u0142asnego <span class=\"_ _3\"></span>dotycz\u0105<span class=\"_ _4\"></span>cego <span class=\"_ _3\"></span>sp\u00f3\u0142ek,<span class=\"ff2\"> <span class=\"_ _3\"></span>w </span>kt\u00f3rych <span class=\"_ _3\"></span>Grupa po<span class=\"_ _3\"></span>sia<span class=\"_ _4\"></span>da <span class=\"_ _3\"></span>akcje <span class=\"_ _3\"></span>zaklasyfikow<span class=\"ff2\">ane <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>inne <span class=\"_ _3\"></span>instrumen<span class=\"_ _4\"></span>ty <span class=\"_ _3\"></span>finansowe<span class=\"_ _4\"></span> </span>wyceniane w war<span class=\"_ _4\"></span>to\u015bci godziw<span class=\"_ _4\"></span>ej. <span class=\"ff2\"> </span>Z <span class=\"_ _12\"> </span>tytu\u0142u  i<span class=\"_ _4\"></span>nwesty<span class=\"_ _4\"></span>cji  w <span class=\"_ _2\"> </span>sp\u00f3\u0142ki <span class=\"_ _12\"> </span>notowane <span class=\"_ _2\"> </span>w <span class=\"_ _12\"> </span>obrocie <span class=\"_ _2\"> </span>publicznym <span class=\"_ _2\"> </span>Grupa  nara\u017c<span class=\"_ _4\"></span>ona  j<span class=\"_ _4\"></span>est <span class=\"_ _2\"> </span>na  ryzyko<span class=\"_ _4\"></span> <span class=\"_ _12\"> </span>cenowe. <span class=\"_ _2\"> </span>Zmiany  ku<span class=\"_ _4\"></span>rsu notowa\u0144  akcji <span class=\"_ _2\"> </span>tych  sp\u00f3\u0142ek, <span class=\"_ _2\"> </span>spowodowane  bie\u017c\u0105c\u0105 <span class=\"_ _12\"> </span>sytuacj\u0105  m<span class=\"_ _4\"></span>akroek<span class=\"_ _4\"></span>onomiczn\u0105 <span class=\"_ _12\"> </span>mog\u0105  istotnie  wp\u0142<span class=\"_ _4\"></span>ywa\u0107  na <span class=\"_ _12\"> </span>wysoko\u015b<span class=\"_ _4\"></span>\u0107 pozosta\u0142ych ca<span class=\"_ _4\"></span>\u0142kowitych d<span class=\"_ _4\"></span>ochod\u00f3w oraz <span class=\"_ _4\"></span>kwot\u0119 skumu<span class=\"_ _4\"></span>lowan\u0105 uj<span class=\"_ _4\"></span>\u0119t\u0105 w kapitale w<span class=\"_ _4\"></span>\u0142asnym.<span class=\"ff2\"> </span>Poni\u017csza tabela prz<span class=\"_ _4\"></span>edstawia ana<span class=\"_ _4\"></span>liz\u0119 wra<span class=\"_ _4\"></span>\u017cliwo\u015bci akcji sp<span class=\"_ _4\"></span>\u00f3\u0142ek notowa<span class=\"_ _4\"></span>nych w obroci<span class=\"_ _4\"></span>e publicznym <span class=\"_ _4\"></span>na zmiany <span class=\"_ _4\"></span>cen<span class=\"ff2\"> </span>Stan na<span class=\"_ _4\"></span> 31.12.2023<span class=\"_ _4\"></span> Zmiana p<span class=\"_ _4\"></span>rocentow<span class=\"_ _4\"></span>a ceny akcj<span class=\"_ _4\"></span>i Stan na 31.12.2022<span class=\"_ _4\"></span> Zmiana p<span class=\"_ _4\"></span>rocentow<span class=\"_ _4\"></span>a ceny akc<span class=\"_ _4\"></span>ji 13%<span class=\"ls0\"> </span>-<span class=\"ls3\">13%</span> 14%<span class=\"fs5 ls0\"> </span>-<span class=\"ls3\">14%</span><span class=\"fs5\"> </span>Warto\u015b\u0107 bilansowa Pozosta\u0142e ca\u0142kowite dochody Pozosta\u0142e ca\u0142kowite dochody Warto\u015b\u0107 bilansowa Pozosta\u0142e <span class=\"ff2\"> </span>ca\u0142kowite <span class=\"_ _4\"></span><span class=\"ff2\"> </span>dochody Pozosta\u0142e ca\u0142kowite dochody Akcje noto<span class=\"_ _4\"></span>wane <span class=\"_ _4\"></span> w obrocie publicznym<span class=\"_ _4\"></span> 703<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>(91) 422<span class=\"ls0\"> </span>60<span class=\"ls0\"> </span>(60) Analiza <span class=\"_ _12\"> </span>wra\u017cliwo\u015bci  dla <span class=\"_ _2\"> </span>istotnych  r<span class=\"_ _4\"></span>odzaj\u00f3w  ryz<span class=\"_ _4\"></span>yka  rynko<span class=\"_ _4\"></span>wego, <span class=\"_ _12\"> </span>na  kt\u00f3re  Grupa <span class=\"_ _12\"> </span>Kapita\u0142owa<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>jest  nara<span class=\"_ _4\"></span>\u017cona,  pr<span class=\"_ _4\"></span>ezentuje<span class=\"_ _4\"></span> szacunkowy <span class=\"_ _10\"> </span>wp\u0142yw <span class=\"_ _10\"> </span>jaki <span class=\"_ _11\"> </span>mia\u0142yby <span class=\"_ _10\"> </span>potencjalnie <span class=\"_ _10\"> </span>mo\u017cliwe <span class=\"_ _11\"> </span>zmiany <span class=\"_ _10\"> </span>poszczeg\u00f3lnych <span class=\"_ _10\"> </span>czynnik\u00f3w <span class=\"_ _10\"> </span>ryzyka <span class=\"_ _10\"> </span>(na <span class=\"_ _11\"> </span>koniec <span class=\"_ _11\"> </span>okresu<span class=\"_ _4\"></span> sprawozdawcz<span class=\"_ _4\"></span>ego) na wynik fi<span class=\"_ _4\"></span>nansowy oraz<span class=\"_ _4\"></span> pozosta\u0142e ca<span class=\"_ _4\"></span>\u0142kowite <span class=\"_ _4\"></span>dochody. <span class=\"ff2\"> </span>Potencjalne <span class=\"_ _15\"> </span>odchylenia <span class=\"_ _15\"> </span>kurs\u00f3w <span class=\"_ _14\"> </span>akcji <span class=\"_ _15\"> </span>na<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>ko\u0144cz\u0105cy <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>sprawozdawczy <span class=\"_ _15\"> </span>ustalono <span class=\"_ _14\"> </span>na <span class=\"_ _15\"> </span>poziomie <span class=\"_ _14\"> </span>odchylenia standardowego <span class=\"_ _3\"></span>odpowiednio <span class=\"_ _3\"></span>indeksu <span class=\"_ _3\"></span>WIG20 <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>mWIG40 <span class=\"_ _3\"></span>za<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>okres <span class=\"_ _3\"></span>3 <span class=\"_ _3\"></span>lat <span class=\"_ _f\"></span>kalendarzowych <span class=\"_ _3\"></span>zako\u0144czonych <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>dniu <span class=\"_ _f\"></span>ko\u0144cz\u0105cym okres sprawozdawcz<span class=\"_ _4\"></span>y.<span class=\"_ _3c\"> </span>Nota 7.4 Inne instr<span class=\"_ _4\"></span>umenty fin<span class=\"_ _4\"></span>ansowe wyceni<span class=\"_ _4\"></span>ane w zamorty<span class=\"_ _4\"></span>zowany<span class=\"_ _4\"></span>m koszcie Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne Funduszu <span class=\"_ _4\"></span>Likwidacji Za<span class=\"_ _4\"></span>k\u0142ad\u00f3w G\u00f3rnicz<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>439<span class=\"ls0\"> </span>406<span class=\"ls0\"> </span>Pozosta\u0142e d\u0142ug<span class=\"_ _4\"></span>oterminowe na<span class=\"_ _4\"></span>le\u017cno\u015bci finans<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span>36<span class=\"ls0\"> </span>63<span class=\"ls0\"> </span>Nota 7.1 Razem 475<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>Aktywa finansowe <span class=\"ff3\">przeznaczone<span class=\"_ _4\"></span> na <span class=\"_ _3\"></span>likwidacj\u0119 kopal\u0144 i rekultywacj\u0119 sk\u0142adowisk odpad\u00f3w nara\u017cone s\u0105 <span class=\"_ _3\"></span>na ryzyko kredytow<span class=\"_ _4\"></span>e </span>opisane w Noci<span class=\"_ _4\"></span>e 7.5.2.5. Szczeg\u00f3\u0142y <span class=\"_ _f\"></span>dotycz\u0105c<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>aktualizacji <span class=\"_ _3\"></span>rezerwy <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>koszty <span class=\"_ _f\"></span>likwidacji <span class=\"_ _3\"></span>kopal\u0144 <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>innych <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>biek<span class=\"_ _4\"></span>t\u00f3w <span class=\"_ _f\"></span>technolog<span class=\"_ _4\"></span>icznych <span class=\"_ _f\"></span>opisane <span class=\"_ _f\"></span>zosta\u0142y w Nocie 9.4. Nota 7.5 Zarz<span class=\"_ _4\"></span>\u0105dzanie ryzy<span class=\"_ _4\"></span>kiem fi<span class=\"_ _4\"></span>nansowym<span class=\"ff1\"> </span>G\u0142\u00f3wne rodzaje ryz<span class=\"_ _4\"></span>yka finans<span class=\"_ _4\"></span>owego, <span class=\"_ _4\"></span>na kt\u00f3re Grupa<span class=\"_ _4\"></span> Kapita\u0142owa j<span class=\"_ _4\"></span>est nara\u017cona w <span class=\"_ _4\"></span>ramach pr<span class=\"_ _4\"></span>owadzonej <span class=\"_ _4\"></span>dzia\u0142alno\u015bci to: <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">ryzyka rynkow<span class=\"_ _4\"></span>e: </span></span>o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff2\">ryzyko z<span class=\"_ _4\"></span>mian cen m<span class=\"_ _4\"></span>etali, </span></span>o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">ryzyko z<span class=\"_ _4\"></span>mian kurs\u00f3w wa<span class=\"_ _4\"></span>lutowyc<span class=\"_ _4\"></span>h,<span class=\"ff2\"> </span></span></span>o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">ryzyko z<span class=\"_ _4\"></span>mian st\u00f3p pr<span class=\"_ _4\"></span>ocent<span class=\"ff2\">owych,<span class=\"_ _4\"></span>  </span></span></span>o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">ryzyko z<span class=\"_ _4\"></span>mian cen p<span class=\"_ _4\"></span>ozosta\u0142ych <span class=\"_ _4\"></span>towar\u00f3w, w <span class=\"_ _4\"></span>tym energii i n<span class=\"_ _4\"></span>o\u015bnik\u00f3w<span class=\"_ _4\"></span> energii,<span class=\"ff2\"> </span></span></span>o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">ryzyko c<span class=\"_ _4\"></span>enowe zwi\u0105z<span class=\"_ _4\"></span>ane z inwe<span class=\"_ _4\"></span>stycjami w a<span class=\"_ _4\"></span>kcje sp\u00f3\u0142ek <span class=\"_ _4\"></span>notowany<span class=\"_ _4\"></span>ch w obrocie publ<span class=\"_ _4\"></span>icznym (<span class=\"_ _4\"></span>Nota 7.3), <span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">ryzyko kredyt<span class=\"_ _4\"></span>owe, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">ryzyko p\u0142ynn<span class=\"_ _4\"></span>o\u015bci (proces zar<span class=\"_ _4\"></span>z\u0105dzania <span class=\"_ _4\"></span>p\u0142ynno\u015bci\u0105 finanso<span class=\"_ _4\"></span>w\u0105 op<span class=\"ff2\">isany jest w <span class=\"_ _4\"></span>Nocie 8). </span></span></span>Grupa <span class=\"_ _0\"> </span>na <span class=\"_ _1\"> </span>bie\u017c\u0105co <span class=\"_ _1\"> </span>identyfikuje <span class=\"_ _1\"> </span>i <span class=\"_ _0\"></span>doko<span class=\"_ _3\"></span>nu<span class=\"_ _4\"></span>je <span class=\"_ _1\"> </span>pomiar\u00f3w <span class=\"_ _0\"> </span>ryzyka <span class=\"_ _1\"> </span>finansowego, <span class=\"_ _0\"></span>a <span class=\"_ _1\"> </span>tak\u017ce <span class=\"_ _1\"> </span>podejmuje <span class=\"_ _1\"> </span>dzia\u0142ania <span class=\"_ _0\"></span>maj\u0105ce <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>celu minimalizacj\u0119 ich wp<span class=\"_ _4\"></span>\u0142ywu na<span class=\"_ _4\"></span> sytuacj\u0119 finans<span class=\"_ _4\"></span>ow\u0105.<span class=\"ff2\"> </span>Jednostka <span class=\"_ _14\"> </span>Dominuj\u0105ca <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>oparciu <span class=\"_ _14\"> </span>o <span class=\"_ _c\"> </span>przyj\u0119t\u0105 <span class=\"_ _14\"> </span>Polityk\u0119 <span class=\"_ _14\"> </span>Zarz\u0105dzania <span class=\"_ _14\"> </span>Ryzykiem <span class=\"_ _c\"> </span><span class=\"ff2\">Rynkowym, <span class=\"_ _14\"> </span></span>Po<span class=\"_ _3\"></span>lityk\u0119 <span class=\"_ _14\"> </span>zakupu <span class=\"_ _14\"> </span>energii elektrycznej, <span class=\"_ _f\"></span>praw <span class=\"_ _f\"></span>maj\u0105tkowych, <span class=\"_ _f\"></span>gwarancji <span class=\"_ _0\"></span>pochodzenia <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>paliwa <span class=\"_ _f\"></span>g<span class=\"_ _3\"></span>azowego, <span class=\"_ _0\"></span>Polityk\u0119 <span class=\"_ _f\"></span>Zarz\u0105dzania <span class=\"_ _f\"></span>P\u0142ynno\u015bci\u0105 <span class=\"_ _0\"></span>Finansow\u0105 oraz <span class=\"_ _12\"> </span>Polityk\u0119 <span class=\"_ _12\"> </span>Zarz\u0105dza<span class=\"_ _4\"></span>nia <span class=\"_ _12\"> </span>Ryzykiem <span class=\"_ _12\"> </span>Kredytowym, <span class=\"_ _2\"> </span>w  spos\u00f3b <span class=\"_ _2\"> </span>\u015bwiadomy  i <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>dpow<span class=\"_ _4\"></span>iedzialny <span class=\"_ _2\"> </span>zarz\u0105dza <span class=\"_ _2\"> </span>zidentyf<span class=\"_ _3\"></span>ik<span class=\"_ _4\"></span>owanym<span class=\"ff2 ls53\">i </span>rodzajami <span class=\"_ _2\"> </span>ryzyka  finansowe<span class=\"_ _4\"></span>go. <span class=\"_ _12\"> </span>Proces  z<span class=\"_ _4\"></span>arz\u0105dzania<span class=\"_ _4\"></span>  r<span class=\"_ _4\"></span>yzykiem <span class=\"_ _12\"> </span>finansowym<span class=\"_ _4\"></span>  w<span class=\"ff2\"> </span>Jednostce <span class=\"_ _2\"> </span>Dominuj\u0105cej  wsp<span class=\"_ _4\"></span>omagan<span class=\"_ _4\"></span>y  jest przez <span class=\"_ _c\"> </span>prac\u0119 <span class=\"_ _c\"> </span>Komitetu <span class=\"_ _c\"> </span>Ryzyka <span class=\"_ _14\"> </span>Rynkowego, <span class=\"_ _c\"> </span>Komisji <span class=\"_ _c\"> </span>Sta\u0142ej, <span class=\"_ _c\"> </span>Komitetu <span class=\"_ _c\"> </span>P\u0142ynno\u015bci <span class=\"_ _14\"> </span>Finansowej <span class=\"_ _c\"> </span>oraz <span class=\"_ _c\"> </span>Komitetu <span class=\"_ _c\"> </span>Ryzyka Kredytowego. <span class=\"_ _4\"></span> Nota 7.5.1 Ryzy<span class=\"_ _4\"></span>ko rynko<span class=\"ls54\">we</span> Poprzez <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _2\"> </span>rynkowe, <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>kt\u00f3re <span class=\"_ _2\"> </span>nara\u017cona <span class=\"_ _1\"> </span>jest <span class=\"_ _2\"> </span>Grupa <span class=\"_ _1\"> </span>Kapita\u0142owa, <span class=\"_ _1\"> </span>rozumie <span class=\"_ _2\"> </span>si\u0119 <span class=\"_ _1\"> </span>mo\u017cliwo\u015b\u0107 <span class=\"_ _2\"> </span>wyst\u0105pienia <span class=\"_ _1\"> </span>negatywneg<span class=\"_ _4\"></span>o wp\u0142ywu <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>wyniki <span class=\"_ _2\"> </span>Grupy <span class=\"_ _2\"> </span>wynik<span class=\"_ _4\"></span>aj\u0105cego <span class=\"_ _1\"> </span>ze <span class=\"_ _2\"> </span>zmiany <span class=\"_ _2\"> </span>cen <span class=\"_ _1\"> </span>rynkowych <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>owar<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _1\"> </span>kurs\u00f3w <span class=\"_ _2\"> </span>walutowych <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>st\u00f3p <span class=\"_ _2\"> </span>procentowych,<span class=\"_ _4\"></span> d\u0142u\u017cnych papier<span class=\"_ _4\"></span>\u00f3w warto\u015bci<span class=\"_ _4\"></span>owych ora<span class=\"_ _4\"></span>z cen akcji sp<span class=\"_ _4\"></span>\u00f3\u0142ek notowany<span class=\"_ _4\"></span>ch w obrocie pu<span class=\"_ _4\"></span>blicznym.<span class=\"ff2\"> </span>Nota 7.5.1.1 Z<span class=\"_ _4\"></span>asady i techniki <span class=\"_ _4\"></span>zarz\u0105dz<span class=\"_ _4\"></span>ania ryzykiem <span class=\"_ _4\"></span>rynkowy<span class=\"_ _4\"></span>m<span class=\"ff1\"> </span>W <span class=\"_ _10\"> </span>zakresie <span class=\"_ _10\"> </span>zarz\u0105dzania  ryzykiem <span class=\"_ _10\"> </span>rynkowym  (w <span class=\"_ _11\"> </span>szczeg\u00f3lno\u015bci<span class=\"_ _4\"></span> <span class=\"_ _19\"> </span>ryzykiem <span class=\"_ _10\"> </span>zmian <span class=\"_ _10\"> </span>cen <span class=\"_ _10\"> </span>metali <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>walutowym) <span class=\"_ _10\"> </span>najwi\u0119ksz<span class=\"_ _4\"></span>e znaczenie <span class=\"_ _2\"> </span>oraz  wp\u0142yw <span class=\"_ _2\"> </span>na  w<span class=\"_ _4\"></span>yniki <span class=\"_ _2\"> </span>Grupy  Kapi<span class=\"_ _4\"></span>ta\u0142owej <span class=\"_ _2\"> </span>KGHM  P<span class=\"_ _4\"></span>olska <span class=\"_ _2\"> </span>M<span class=\"_ _3\"></span>ied\u017a<span class=\"_ _4\"></span>  S<span class=\"_ _4\"></span>.A. <span class=\"_ _12\"> </span>ma <span class=\"_ _2\"> </span>skala  i <span class=\"_ _12\"> </span>pro<span class=\"_ _4\"></span>fil  dzia<span class=\"_ _4\"></span>\u0142alno\u015bci <span class=\"_ _2\"> </span>Jednostki Dominuj\u0105cej ora<span class=\"_ _4\"></span>z sp\u00f3\u0142ek w<span class=\"_ _4\"></span>ydobywczych KGH<span class=\"_ _6\"></span>M<span class=\"_ _3\"></span> INTER<span class=\"_ _4\"></span>NATIONAL <span class=\"_ _4\"></span>LTD.<span class=\"ff2\"> </span>Jednostka <span class=\"_ _d\"> </span>Dominuj\u0105ca <span class=\"_ _c\"> </span>aktywnie <span class=\"_ _d\"> </span>zarz\u0105dza <span class=\"_ _c\"> </span>ryzykiem <span class=\"_ _d\"> </span>rynkowym, <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>dejmuj\u0105c <span class=\"_ _d\"> </span>dzia\u0142ania <span class=\"_ _c\"> </span>i <span class=\"_ _d\"> </span>d<span class=\"_ _3\"></span><span class=\"ff2\">ecyzje <span class=\"_ _d\"> </span>w <span class=\"_ _13\"> </span>tym <span class=\"_ _c\"> </span>zakresie </span>w <span class=\"ff3\">kontek\u015bcie gl<span class=\"_ _4\"></span>obalnej eks<span class=\"_ _4\"></span>pozycji w <span class=\"_ _4\"></span>ca\u0142ej Grupie Kapita<span class=\"_ _4\"></span>\u0142owej KGH<span class=\"_ _4\"></span>M Polska <span class=\"_ _4\"></span>Mied\u017a S.A.<span class=\"ff2\"> </span></span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania za\u0142o\u017ce<span class=\"_ _4\"></span>nia i <span class=\"_ _4\"></span>os\u0105dy<span class=\"ff1\"> <span class=\"_ _35\"> </span> </span>W <span class=\"_ _1e\"> </span>po<span class=\"_ _3\"></span>zycji <span class=\"_ _1e\"> </span>inne <span class=\"_ _23\"> </span>instrum<span class=\"_ _4\"></span>enty <span class=\"_ _1e\"> </span>finansowe <span class=\"_ _23\"> </span>wycenian<span class=\"_ _4\"></span>e w <span class=\"ff3\">zamortyzowa<span class=\"_ _4\"></span>nym koszcie wykazuje si\u0119 aktywa finansowe </span>przeznaczone <span class=\"_ _22\"> </span>na <span class=\"_ _22\"> </span>pokryci<span class=\"_ _4\"></span>e <span class=\"_ _22\"> </span>koszt\u00f3w <span class=\"_ _22\"> </span>likwidacji <span class=\"_ _22\"> </span>kopal\u0144<span class=\"_ _4\"></span> (zasady <span class=\"_ _d\"> </span><span class=\"ff3\">rachunkowo\u015bci <span class=\"_ _d\"> </span>w</span> <span class=\"ff3\">zakresie <span class=\"_ _13\"> </span>obowi\u0105zku <span class=\"_ _d\"> </span>likwidacji<span class=\"_ _4\"></span> </span>kopal\u0144 <span class=\"_ _c\"> </span>przedstawion<span class=\"_ _4\"></span>o <span class=\"_ _c\"> </span>w <span class=\"_ _c\"> </span>N<span class=\"_ _3\"></span>oci<span class=\"_ _4\"></span>e <span class=\"_ _c\"> </span>9.4) <span class=\"_ _c\"> </span>oraz <span class=\"_ _c\"> </span>inne <span class=\"_ _d\"> </span>aktywa finansowe nie z<span class=\"_ _4\"></span>aklasyfikowan<span class=\"_ _4\"></span>e do poz<span class=\"_ _4\"></span>osta\u0142ych poz<span class=\"_ _4\"></span>ycji.<span class=\"ff2\"> </span>Aktywa <span class=\"_ _22\"> </span>zaliczone <span class=\"_ _2f\"> </span>zgodnie <span class=\"_ _22\"> </span>z <span class=\"_ _2f\"> </span>MSSF <span class=\"_ _2f\"> </span>9 <span class=\"_ _2f\"> </span>do <span class=\"_ _2f\"> </span>kategorii<span class=\"_ _4\"></span> \u201ewyceniane <span class=\"_ _32\"> </span>w<span class=\"ff2\"> </span>zamortyzowany<span class=\"_ _4\"></span>m <span class=\"_ _32\"> </span>koszcie\u201d <span class=\"_ _e\"> </span>ujmuje <span class=\"_ _32\"> </span>si\u0119 pocz\u0105tkowo<span class=\"ff2\">  w </span>war<span class=\"_ _4\"></span>to\u015bci  godziwej  skoryg<span class=\"_ _4\"></span>owanej  o  koszty transakcyjne, <span class=\"_ _15\"> </span>kt\u00f3re <span class=\"_ _c\"> </span>mo\u017cna <span class=\"_ _15\"> </span>bezpo\u015brednio <span class=\"_ _14\"> </span>przypisa\u0107 <span class=\"_ _14\"> </span>do nabycia  tych <span class=\"_ _10\"> </span>aktyw\u00f3w  o<span class=\"_ _3\"></span>raz  wycenia  na <span class=\"_ _10\"> </span>dzie\u0144 <span class=\"_ _10\"> </span>ko\u0144cz\u0105cy okres <span class=\"_ _10\"> </span>sprawozdawczy <span class=\"_ _10\"> </span>wed\u0142ug <span class=\"_ _11\"> </span>zamortyzowane<span class=\"_ _4\"></span>go <span class=\"_ _10\"> </span>kosztu przy <span class=\"_ _3\"></span>zastosowaniu <span class=\"_ _3\"></span>metody <span class=\"_ _3\"></span>efektywnej stopy <span class=\"_ _f\"></span>procentowej,<span class=\"_ _4\"></span> z <span class=\"ls17\">uw</span><span class=\"ff3\">zgl\u0119dnieniem u<span class=\"_ _4\"></span>traty wart<span class=\"_ _4\"></span>o\u015bci.<span class=\"ff2\"> </span></span>Analiza <span class=\"_ _2\"> </span>wra\u017cliwo\u015bci <span class=\"_ _2\"> </span>na  ryz<span class=\"_ _4\"></span>yko <span class=\"_ _12\"> </span>zmian <span class=\"_ _2\"> </span>st\u00f3<span class=\"_ _3\"></span>p <span class=\"_ _2\"> </span>procentowych<span class=\"_ _4\"></span> \u015brodk\u00f3w <span class=\"_ _1a\"> </span>pieni\u0119\u017cnych <span class=\"_ _1a\"> </span><span class=\"ff2\">zgromadzonych <span class=\"_ _1a\"> </span>na <span class=\"_ _1a\"> </span>rachunku </span>bankowym <span class=\"_ _0\"></span><span class=\"ff3\">Funduszu <span class=\"_ _0\"> </span>L<span class=\"_ _3\"></span>ikwidac<span class=\"_ _4\"></span>ji <span class=\"_ _0\"></span>Zak\u0142adu <span class=\"_ _1\"> </span>G\u00f3rniczego<span class=\"ff2\"> <span class=\"_ _1\"> </span>oraz </span></span>inwestycji <span class=\"_ _3\"></span>w<span class=\"_ _3\"></span> <span class=\"ff3\">d\u0142u\u017cne <span class=\"_ _3\"></span>papiery <span class=\"_ _f\"></span>warto\u015bciowe <span class=\"_ _f\"></span>zaprezentowana<span class=\"_ _4\"></span> </span>zosta\u0142a <span class=\"ff2\">w Noci<span class=\"_ _4\"></span>e 7.5.1.4. </span>Zgodnie z prz<span class=\"_ _4\"></span>yj\u0119t\u0105 polityk\u0105, <span class=\"_ _4\"></span>celami procesu <span class=\"_ _4\"></span>zarz\u0105dz<span class=\"_ _4\"></span>ania ryzykiem <span class=\"_ _4\"></span>rynkowym w Grupi<span class=\"_ _4\"></span>e Kapita\u0142<span class=\"_ _4\"></span>owej s\u0105: <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">ograniczeni<span class=\"_ _4\"></span>e zmienn<span class=\"_ _4\"></span>o\u015bci wyniku finans<span class=\"_ _4\"></span>owego,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">zwi\u0119kszenie pr<span class=\"_ _4\"></span>awdop<span class=\"_ _4\"></span>odobie\u0144stwa <span class=\"_ _4\"></span>realizacji za\u0142o\u017c<span class=\"_ _4\"></span>e\u0144 bud\u017cetowyc<span class=\"_ _4\"></span>h, <span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">zmniejszen<span class=\"_ _4\"></span>ie prawdop<span class=\"_ _4\"></span>odobie\u0144stwa<span class=\"_ _4\"></span> utraty p\u0142ynn<span class=\"_ _4\"></span>o\u015bci finansowej,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">utrzymanie d<span class=\"_ _4\"></span>obrej kond<span class=\"_ _4\"></span>ycji finansow<span class=\"_ _4\"></span>ej, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">wspieranie <span class=\"_ _1e\"> </span>procesu <span class=\"_ _1e\"> </span>podejm<span class=\"_ _4\"></span>owania <span class=\"_ _1e\"> </span>decyzji <span class=\"_ _1e\"> </span>strategiczn<span class=\"_ _4\"></span>ych <span class=\"_ _1e\"> </span>w <span class=\"_ _1e\"> </span>obszarze <span class=\"_ _1e\"> </span>dzia\u0142alno\u015bci <span class=\"_ _1e\"> </span>inwestycyjnej,<span class=\"_ _4\"></span> </span></span>z u<span class=\"ff3\">wzgl\u0119dnieniem \u017a<span class=\"_ _4\"></span>r\u00f3de\u0142 finans<span class=\"_ _4\"></span>owania <span class=\"_ _4\"></span>inwestycji.<span class=\"ff2\"> </span></span>Wszystkie cele <span class=\"_ _3\"></span>zarz<span class=\"_ _4\"></span>\u0105dzania ryzykiem <span class=\"_ _3\"></span>rynkowym nale\u017cy rozpatrywa\u0107 \u0142\u0105cznie, a <span class=\"_ _3\"></span>ich realizacja <span class=\"_ _3\"></span>jest zale\u017cna <span class=\"_ _3\"></span>przede wszystkim od<span class=\"ls0\"> <span class=\"ff3\">sytuacji <span class=\"_ _4\"></span>wewn\u0119trz<span class=\"_ _4\"></span>nej Grupy o<span class=\"_ _4\"></span>raz war<span class=\"_ _4\"></span>unk\u00f3w rynkowych. <span class=\"ff2\"> </span></span></span>Cele <span class=\"_ _1f\"> </span>zarz\u0105dzania <span class=\"_ _17\"> </span>ryzykiem <span class=\"_ _1f\"> </span>rynkowym<span class=\"ff2\"> <span class=\"_ _1f\"> </span></span>na <span class=\"_ _1f\"> </span>poziomie <span class=\"_ _1f\"> </span>Grupy <span class=\"_ _1f\"> </span>Kapita\u0142owej <span class=\"_ _1f\"> </span>s\u0105 <span class=\"_ _1f\"> </span>osi\u0105gane <span class=\"_ _17\"> </span>w <span class=\"_ _1f\"> </span>wyniku <span class=\"_ _1f\"> </span>ich <span class=\"_ _1f\"> </span>realizacji w <span class=\"ff3\">poszczeg<span class=\"_ _4\"></span>\u00f3lnych <span class=\"_ _10\"> </span>sp\u00f3\u0142kach <span class=\"_ _11\"> </span>wydobywcz<span class=\"_ _4\"></span>ych <span class=\"_ _10\"> </span>Grupy, <span class=\"_ _10\"> </span>przy <span class=\"_ _11\"> </span>koordynacji <span class=\"_ _10\"> </span>tych <span class=\"_ _10\"> </span>dzia\u0142a\u0144 <span class=\"_ _11\"> </span>z <span class=\"_ _10\"> </span>poziomu <span class=\"_ _10\"> </span>Jednostki <span class=\"_ _11\"> </span>Dominuj\u0105<span class=\"_ _4\"></span>cej,<span class=\"_ _4\"></span> </span>w <span class=\"ff3\">kt\u00f3rej  scentralizowane  zosta\u0142y  kluczowe  zadania  zwi\u0105zane  z  proce<span class=\"_ _3\"></span>sem  zarz\u0105<span class=\"_ _4\"></span>dzani<span class=\"ff2\">a<span class=\"_ _3\"></span>  ryzykiem  rynkowym  w Grupie </span></span>(m.in. <span class=\"ff3\">koordyna<span class=\"_ _4\"></span>cja <span class=\"_ _d\"> </span>identyfikacji <span class=\"_ _d\"> </span>\u017ar\u00f3de\u0142 <span class=\"_ _d\"> </span>ekspozycji <span class=\"_ _d\"> </span>na <span class=\"_ _13\"> </span>ryzyko <span class=\"_ _d\"> </span>rynkowe, <span class=\"_ _d\"> </span>proponowanie <span class=\"_ _d\"> </span>strategii <span class=\"_ _d\"> </span>zabezpieczaj\u0105c<span class=\"_ _4\"></span>ych, </span>kontaktowanie  si\u0119  z  instytucja<span class=\"_ _4\"></span>mi  finansowymi  w  celu  zawierania<span class=\"_ _4\"></span>,  potwierdzania  i<span class=\"_ _3\"></span><span class=\"ff2\"> rozli<span class=\"_ _4\"></span>czania  transakcji  pochodn<span class=\"_ _4\"></span>ych, </span>kalkulowanie wyc<span class=\"_ _4\"></span>eny do wart<span class=\"_ _4\"></span>o\u015bci godziw<span class=\"_ _4\"></span>ej<span class=\"ff2\">).  </span>Jedn\u0105 <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>technik <span class=\"_ _0\"></span>zarz\u0105dzania <span class=\"_ _f\"></span>ryzykiem <span class=\"_ _0\"></span>rynkowym <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Jednostce <span class=\"_ _0\"></span>Dominuj\u0105cej <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>strategie <span class=\"_ _f\"></span>zabezpieczaj\u0105ce <span class=\"_ _0\"></span>wykorzystuj\u0105c<span class=\"_ _4\"></span>e instrumenty <span class=\"_ _0\"></span>pochodne. <span class=\"_ _0\"></span>Stosuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>tak\u017ce <span class=\"_ _0\"></span>hedging <span class=\"_ _0\"></span>naturalny. <span class=\"_ _1\"> </span>Jednostka <span class=\"_ _0\"></span>Dominuj\u0105<span class=\"_ _4\"></span>ca <span class=\"_ _0\"></span>stosuje <span class=\"_ _1\"> </span>transakcje<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span></span>zabezpieczaj\u0105c<span class=\"_ _4\"></span>e w <span class=\"ff3\">rozumieniu rachun<span class=\"_ _4\"></span>kow<span class=\"_ _4\"></span>o\u015bci zabezpiecz<span class=\"_ _4\"></span>e\u0144.<span class=\"ff2\">  </span></span>Bior\u0105c <span class=\"_ _3\"></span>pod <span class=\"_ _3\"></span>uwag\u0119 <span class=\"_ _3\"></span>potencjaln\u0105 <span class=\"_ _3\"></span>skal\u0119 wp\u0142<span class=\"_ _3\"></span>ywu <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>wyniki <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>Kapita\u0142ow<span class=\"_ _4\"></span>ej, <span class=\"_ _3\"></span>czynniki<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>ryzyka rynkowego <span class=\"_ _3\"></span>zosta\u0142y <span class=\"_ _3\"></span>podzielone na<span class=\"ls0\"> grupy </span>Grupa Ryzyko rynkow<span class=\"_ _4\"></span>e Podej\u015bcie do z<span class=\"_ _4\"></span>arz\u0105dzania ryzy<span class=\"_ _4\"></span>kiem<span class=\"ff1\"> </span>Nota 7.2 Grupa I <span class=\"ff3\">\u2013</span> <span class=\"ls55\">o </span>najwi\u0119ks<span class=\"_ _4\"></span>zym udziale w ca\u0142<span class=\"_ _4\"></span>kowitej ekspozycji G<span class=\"_ _4\"></span>rupy na ryzyko rynk<span class=\"_ _4\"></span>owe Cena mie<span class=\"_ _4\"></span>dzi W <span class=\"_ _c\"> </span>odniesieniu <span class=\"_ _14\"> </span>do <span class=\"_ _c\"> </span>tej <span class=\"_ _c\"> </span>grupy <span class=\"_ _14\"> </span>stosuje <span class=\"_ _c\"> </span>si\u0119 <span class=\"_ _14\"> </span>p<span class=\"_ _3\"></span>odej\u015bcie<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>strategicz<span class=\"_ _4\"></span>ne polegaj\u0105ce <span class=\"_ _0\"></span>na<span class=\"ff2\"> </span>syste<span class=\"_ _4\"></span>matyc<span class=\"_ _4\"></span>znym <span class=\"_ _0\"></span>budowani<span class=\"_ _4\"></span>u <span class=\"_ _0\"></span>pozycji <span class=\"_ _0\"></span>zabezpiecz<span class=\"_ _4\"></span>aj\u0105cej, obejmuj\u0105cej <span class=\"_ _15\"> </span>produk<span class=\"_ _4\"></span>cj\u0119, <span class=\"_ _15\"> </span><span class=\"ff2\">koszty <span class=\"_ _14\"> </span>oraz <span class=\"_ _15\"> </span>pr</span>zychody <span class=\"_ _15\"> </span>ze <span class=\"_ _15\"> </span>sprzeda\u017cy <span class=\"_ _15\"> </span>na kolejne <span class=\"_ _d\"> </span>okresy, <span class=\"_ _d\"> </span>przy <span class=\"_ _d\"> </span>uwzgl\u0119dni<span class=\"_ _4\"></span>eniu <span class=\"_ _d\"> </span>cykliczno\u015bc<span class=\"_ _4\"></span>i <span class=\"_ _d\"> </span>poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h rynk\u00f3w <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>d\u0142u\u017cszym<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>terminie. <span class=\"_ _19\"> </span>Pozycja <span class=\"_ _11\"> </span>zabezpie<span class=\"_ _4\"></span>czaj\u0105ca <span class=\"_ _19\"> </span>m<span class=\"_ _3\"></span>o\u017ce <span class=\"_ _19\"> </span>b<span class=\"_ _3\"></span>y\u0107 restruktury<span class=\"_ _4\"></span>zowana p<span class=\"_ _4\"></span>rzed jej <span class=\"ff3\">wy<span class=\"_ _4\"></span>ga\u015bni\u0119cie<span class=\"_ _4\"></span>m.<span class=\"ff2\"> </span></span>Nota 7.2 Cena srebra<span class=\"_ _4\"></span> Nota 7.2 Kurs USD/<span class=\"_ _4\"></span>PLN Ceny energii i no\u015bnik\u00f3w energi<span class=\"_ _4\"></span>i<span class=\"ff2 fs5\"> </span>Nota 7.2 Grupa II <span class=\"ff3\">\u2013</span> <span class=\"ff3\">poz<span class=\"_ _4\"></span>osta\u0142a </span>ekspozycja <span class=\"_ _4\"></span>na ryzyko rynk<span class=\"_ _4\"></span>owe Ceny pozo<span class=\"_ _4\"></span>sta\u0142ych metali i <span class=\"ff3\">to<span class=\"_ _4\"></span>war\u00f3w<span class=\"ff2\"> </span></span>Ta <span class=\"_ _14\"> </span>grupa <span class=\"_ _c\"> </span>to <span class=\"_ _14\"> </span>ryzyka <span class=\"_ _14\"> </span>mn<span class=\"_ _3\"></span>iej <span class=\"_ _14\"> </span>kluczowe <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>punktu <span class=\"_ _14\"> </span>widzenia <span class=\"_ _14\"> </span>Grupy Kapita\u0142owej, <span class=\"_ _3\"></span>cho\u0107 <span class=\"_ _3\"></span>czasem <span class=\"_ _3\"></span>istotne <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>punktu <span class=\"_ _f\"></span>widzenia <span class=\"_ _3\"></span>poszczeg\u00f3lnych<span class=\"_ _4\"></span> jednostek, <span class=\"_ _0\"> </span>dlatego <span class=\"_ _2\"> </span>zarz\u0105dza<span class=\"_ _4\"></span>na <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>w<span class=\"ff2\"> </span>spos\u00f3b <span class=\"_ _1\"> </span>taktyczny, <span class=\"_ _1\"> </span>nie <span class=\"_ _2\"> </span>maj\u0105cy charakteru sy<span class=\"_ _4\"></span>stematyc<span class=\"_ _4\"></span>znego<span class=\"ff3\">, <span class=\"_ _4\"></span>w zale\u017cno\u015bci o<span class=\"_ _4\"></span>d waru<span class=\"_ _4\"></span>nk\u00f3w r<span class=\"_ _4\"></span>ynkowych<span class=\"ff2\">.<span class=\"_ _4\"></span> </span></span>Nota 7.2 Pozosta\u0142e ku<span class=\"_ _4\"></span>rsy walutowe<span class=\"_ _4\"></span> Nota 7.2 Stopy pro<span class=\"_ _4\"></span>centowe<span class=\"_ _4\"></span> W zarz\u0105dz<span class=\"_ _4\"></span>aniu ryzykiem r<span class=\"_ _4\"></span>ynkowym stosuje si<span class=\"_ _4\"></span>\u0119 odr\u0119bn<span class=\"_ _4\"></span>e podej\u015bci<span class=\"_ _4\"></span>a dla poszcze<span class=\"_ _4\"></span>g\u00f3lnych, ziden<span class=\"_ _4\"></span>tyfikowany<span class=\"_ _4\"></span>ch grup eksp<span class=\"_ _4\"></span>ozycji. <span class=\"ff2\"> </span>Przy wybo<span class=\"_ _3\"></span>rze wdra\u017canych <span class=\"_ _3\"></span>strate<span class=\"_ _4\"></span>gii <span class=\"_ _3\"></span>zabezpie<span class=\"_ _4\"></span>czaj\u0105cych lub <span class=\"_ _3\"></span>restrukturyzacji pozycji <span class=\"_ _3\"></span>zabezpi<span class=\"_ _4\"></span>eczaj\u0105cej Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca uwzgl\u0119dnia <span class=\"_ _3\"></span>nast\u0119puj\u0105ce <span class=\"_ _3\"></span>czynniki: <span class=\"_ _3\"></span>aktualne <span class=\"_ _f\"></span>i<span class=\"ff2\"> </span>prognozowane <span class=\"_ _3\"></span>warunki <span class=\"_ _3\"></span>rynkowe, <span class=\"_ _f\"></span>sytuacj\u0119 <span class=\"_ _3\"></span>wewn\u0119trzn\u0105 <span class=\"_ _3\"></span>Jednostki, <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>fektywn<span class=\"_ _4\"></span>y poziom i koszt za<span class=\"_ _4\"></span>bezpiecz<span class=\"_ _4\"></span>enia oraz <span class=\"_ _4\"></span>wp\u0142yw podatku o<span class=\"_ _4\"></span>d niekt\u00f3rych <span class=\"_ _4\"></span>kopalin.<span class=\"ff2\"> </span>Jednostka  Dominuj\u0105ca  stosuj<span class=\"_ _4\"></span>e  zintegrowane  pod<span class=\"_ _4\"></span>ej\u015bcie  do  zarz\u0105dzania<span class=\"_ _4\"></span>  ryzykiem  rynkowym,  na<span class=\"ff2\">  </span>kt\u00f3<span class=\"_ _3\"></span>re  jest  nara<span class=\"_ _4\"></span>\u017cona. Oznacza  to <span class=\"ff3\">podej\u015bcie  ca\u0142o\u015bci<span class=\"_ _4\"></span>owe  do  ryzyka  rynkowego,  a  nie  do <span class=\"_ _19\"> </span>jego <span class=\"_ _19\"> </span>poszczeg\u00f3lnych  element<span class=\"_ _4\"></span>\u00f3w  osobno.  Przyk\u0142ad </span>stanowi\u0105 <span class=\"_ _3\"></span>transakcje <span class=\"_ _3\"></span>zabezpiecz<span class=\"_ _4\"></span>aj\u0105ce <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku <span class=\"_ _3\"></span>walutowym, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>\u015bci\u015ble <span class=\"_ _f\"></span>zwi\u0105zane <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>kontraktam<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>zawieranymi <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku metali. <span class=\"_ _0\"></span>Z<span class=\"ff3\">abezpieczanie <span class=\"_ _0\"></span>cen <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _0\"></span>metali <span class=\"_ _0\"></span>determinuje <span class=\"_ _0\"></span>prawdopodobie\u0144stw<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>uzyskania <span class=\"_ _0\"></span>okre\u015blonych <span class=\"_ _0\"></span>przychod\u00f3w <span class=\"_ _0\"></span>ze </span>sprzeda\u017cy w US<span class=\"_ _4\"></span>D, kt\u00f3re to s<span class=\"_ _4\"></span>tanowi\u0105 pozycj<span class=\"_ _4\"></span>\u0119 zabezpieczan\u0105<span class=\"_ _4\"></span> dla str<span class=\"_ _4\"></span>ategii na r<span class=\"_ _4\"></span>ynku walutowym. <span class=\"ff2\"> </span>Stosowane <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _14\"> </span>tylko <span class=\"_ _14\"> </span>te <span class=\"_ _c\"> </span>instrumenty <span class=\"_ _14\"> </span>pochodne, <span class=\"_ _14\"> </span>kt\u00f3re <span class=\"_ _14\"> </span>Jednostka <span class=\"_ _14\"> </span>Dominuj\u0105ca <span class=\"_ _14\"> </span>jest <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>stanie <span class=\"_ _14\"> </span>wyceni\u0107 <span class=\"_ _14\"> </span>wewn\u0119trzni<span class=\"_ _4\"></span>e z <span class=\"ff3\">zastosowaniem <span class=\"_ _3\"></span>standardowyc<span class=\"_ _4\"></span>h <span class=\"_ _3\"></span>mode<span class=\"_ _3\"></span>li <span class=\"_ _3\"></span>wyceny <span class=\"_ _f\"></span>dla <span class=\"_ _3\"></span>danego <span class=\"_ _f\"></span>instrumentu, <span class=\"_ _3\"></span>jak <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>mo\u017ce <span class=\"_ _f\"></span>zby\u0107 <span class=\"_ _f\"></span>je <span class=\"_ _f\"></span>bez <span class=\"_ _f\"></span>znacznej <span class=\"_ _3\"></span>ut<span class=\"_ _3\"></span>rat<span class=\"_ _4\"></span>y </span>warto\u015bci <span class=\"_ _14\"> </span>u <span class=\"_ _c\"> </span>kontrahenta <span class=\"_ _c\"> </span>innego <span class=\"_ _14\"> </span>ni\u017c <span class=\"_ _c\"> </span>ten,<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _c\"> </span></span>z <span class=\"_ _14\"> </span>kt\u00f3<span class=\"_ _3\"></span>rym <span class=\"_ _14\"> </span>pierwotnie <span class=\"_ _14\"> </span>zawar\u0142a <span class=\"_ _c\"> </span>transakcj\u0119. <span class=\"_ _14\"> </span>Do<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>wyceny <span class=\"_ _c\"> </span>rynkowej <span class=\"_ _14\"> </span>danych instrument\u00f3w <span class=\"_ _3\"></span>Jednostka <span class=\"_ _0\"></span>Domin<span class=\"_ _4\"></span>uj\u0105ca <span class=\"_ _f\"></span>wykorzystuje <span class=\"_ _f\"></span>informacje <span class=\"_ _f\"></span>uzyskane <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>wiod\u0105cych <span class=\"_ _0\"></span>serwis\u00f3w <span class=\"_ _f\"></span>informacyjnych,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>bank\u00f3w oraz firm brokerski<span class=\"_ _4\"></span>ch.  Polityka <span class=\"_ _c\"> </span><span class=\"ff3\">Zarz\u0105dzania <span class=\"_ _14\"> </span>Ryzykiem <span class=\"_ _c\"> </span>Rynkowym <span class=\"_ _c\"> </span>w <span class=\"_ _c\"> </span>Grupie <span class=\"_ _d\"> </span>Kapita\u0142owej <span class=\"_ _c\"> </span>dopuszcza <span class=\"_ _14\"> </span>stosowanie <span class=\"_ _c\"> </span>nast\u0119puj\u0105cych <span class=\"_ _c\"> </span>rodzaj\u00f3w </span>instrument\u00f3w <span class=\"_ _4\"></span>pochodnych<span class=\"_ _4\"></span>:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">kontrakty swap,<span class=\"_ _4\"></span> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">kontrakty forwar<span class=\"_ _4\"></span>d, futures, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">kontrakty opcyjn<span class=\"_ _4\"></span>e, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">struktury z\u0142o\u017c<span class=\"_ _4\"></span>one z wy\u017cej wymie<span class=\"_ _4\"></span>nionych instrum<span class=\"_ _4\"></span>ent\u00f3w.<span class=\"_ _3c\"> </span></span></span><span class=\"ffc\"><span class=\"ff3\"><span class=\"ff2\"> </span></span></span>Wykorzystywane  instrum<span class=\"_ _4\"></span>enty  mog\u0105  mie\u0107  zatem  zar\u00f3wn<span class=\"_ _4\"></span>o  charakter  standaryzowany  (instru<span class=\"_ _4\"></span>menty  b\u0119d\u0105ce  w<span class=\"ff2\"> obrocie </span>gie\u0142dowym), jak <span class=\"_ _3\"></span>r\u00f3wnie\u017c charakter nie<span class=\"_ _3\"></span>stand<span class=\"_ _4\"></span>aryzowany (instrume<span class=\"_ _4\"></span>nty <span class=\"_ _3\"></span>b\u0119d\u0105c<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>w obrocie <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>ynku pozagie\u0142dowym tzw. <span class=\"_ _f\"></span><span class=\"ff6\">over </span>the  counter<span class=\"ff3\">).  Stosowane  s\u0105  przede  wszystkim  instrumenty  zabezpieczaj\u0105<span class=\"_ _4\"></span>ce  przep\u0142ywy  pieni\u0119\u017cne  spe\u0142niaj\u0105ce  wymogi </span>skuteczno\u015bci  w <span class=\"_ _10\"> </span>rozumieniu  rachunkowo\u015bci  zabezpiecze\u0144.  Skuteczno\u015b\u0107 <span class=\"_ _19\"> </span>zabezpieczaj\u0105cych  instrument\u00f3w  finansowych<span class=\"_ _3c\"> </span>stosowanych <span class=\"_ _0\"></span>przez <span class=\"_ _0\"> </span>Je<span class=\"_ _3\"></span>dnos<span class=\"_ _4\"></span>tk\u0119 <span class=\"_ _0\"></span>Dominuj\u0105c\u0105 <span class=\"_ _1\"> </span>w <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>esie <span class=\"_ _0\"> </span>sprawozdawczym <span class=\"_ _0\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>bie\u017c\u0105co <span class=\"_ _0\"></span>monitorowana <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>podlega <span class=\"_ _0\"></span>ci\u0105g\u0142ej ocenie (szczeg\u00f3<span class=\"_ _4\"></span>\u0142y w<span class=\"ff2\"> Nocie 7.2 P<span class=\"_ _4\"></span>ochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe - <span class=\"ff3\">za<span class=\"_ _4\"></span>sady rachunkow<span class=\"_ _4\"></span>o\u015bci).<span class=\"_ _3c\"> </span></span></span>Powi\u0105zanie <span class=\"_ _0\"></span>ekonomiczn<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>pomi\u0119dzy <span class=\"_ _f\"></span>instrumentem <span class=\"_ _0\"></span>zabezpieczaj<span class=\"_ _4\"></span>\u0105cym <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pozycj\u0105 <span class=\"_ _0\"></span>zabezpieczan\u0105 <span class=\"_ _f\"></span>jest<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>oparte <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>wra\u017cliw<span class=\"_ _4\"></span>o\u015b\u0107 warto\u015bci <span class=\"_ _0\"></span>pozycji <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>te <span class=\"_ _1\"> </span>same <span class=\"_ _1\"> </span>czynniki <span class=\"_ _0\"> </span>rynkowe <span class=\"_ _1\"> </span>(ceny <span class=\"_ _1\"> </span>metali, <span class=\"_ _1\"> </span>kursy <span class=\"_ _0\"> </span>walutowe <span class=\"_ _1\"> </span>lub <span class=\"_ _1\"> </span>stopy <span class=\"_ _2\"> </span><span class=\"ff2\">procentowe) <span class=\"_ _0\"></span>oraz <span class=\"_ _1\"> </span>dopasowanie </span>odpowiednich <span class=\"_ _f\"></span>parametr\u00f3w <span class=\"_ _f\"></span>krytycznych <span class=\"_ _f\"></span>instrumentu <span class=\"_ _f\"></span>zabezpieczaj\u0105ceg<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>pozycji <span class=\"_ _0\"></span>zabezpiecz<span class=\"_ _4\"></span>anej <span class=\"_ _f\"></span>(wolumen/nomina\u0142, termin realizacj<span class=\"_ _4\"></span>i).  Wska\u017anik <span class=\"_ _14\"> </span>zabezpieczenia <span class=\"_ _14\"> </span>ust<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>nowionego <span class=\"_ _14\"> </span>powi\u0105zania <span class=\"_ _c\"> </span>zabezpieczaj\u0105c<span class=\"_ _4\"></span>ego <span class=\"_ _14\"> </span>ustalony <span class=\"_ _c\"> </span>jest <span class=\"_ _c\"> </span>w <span class=\"_ _c\"> </span>wyso<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _14\"> </span>z<span class=\"_ _3\"></span>apewniaj\u0105cej efektywno\u015b\u0107 <span class=\"_ _1f\"> </span>powi\u0105zania <span class=\"_ _1f\"> </span>oraz <span class=\"_ _1f\"> </span>jest <span class=\"_ _1d\"> </span>sp\u00f3jny <span class=\"_ _1f\"> </span>z <span class=\"_ _1d\"> </span>rzeczywi<span class=\"_ _4\"></span>stym <span class=\"_ _1f\"> </span>wolumenem <span class=\"_ _1f\"> </span>zabezpieczane<span class=\"_ _4\"></span>j <span class=\"_ _1f\"> </span>pozycji <span class=\"_ _1d\"> </span>i <span class=\"_ _1f\"> </span>instrumentu zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go. \u0179r\u00f3d\u0142a potencjalnej nieefektywn<span class=\"_ _4\"></span>o\u015bci powi\u0105zania wynikaj\u0105 z niedopasowania parametr\u00f3w instrum<span class=\"_ _4\"></span>entu zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go <span class=\"_ _2\"> </span>oraz <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>zycji <span class=\"_ _1\"> </span>zabezpieczanej <span class=\"_ _1\"> </span>(np. <span class=\"_ _2\"> </span>nomina\u0142, <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>erm<span class=\"_ _4\"></span>in, <span class=\"_ _1\"> </span>instrument <span class=\"_ _2\"> </span>bazowy, <span class=\"_ _1\"> </span>wp\u0142yw <span class=\"_ _2\"> </span>ryzyka <span class=\"_ _2\"> </span>kredytowego)<span class=\"_ _4\"></span>. Przy <span class=\"_ _c\"> </span>strukturyzacji <span class=\"_ _c\"> </span>transakcji <span class=\"_ _c\"> </span>zabezpieczaj\u0105cej <span class=\"_ _c\"> </span>Jednostka <span class=\"_ _c\"> </span>Dominuj\u0105ca <span class=\"_ _14\"> </span>d\u0105\u017cy <span class=\"_ _d\"> </span>do <span class=\"_ _c\"> </span>maksymalnego <span class=\"_ _c\"> </span>dopasowania <span class=\"_ _14\"> </span>t<span class=\"_ _3\"></span>ych<span class=\"_ _4\"></span> parametr\u00f3w, aby z<span class=\"_ _4\"></span>minimaliz<span class=\"_ _4\"></span>owa\u0107 \u017ar<span class=\"_ _4\"></span>\u00f3d\u0142a nieefektywn<span class=\"_ _4\"></span>o\u015bci.<span class=\"ff2\"> </span>Jednostka Dominuj\u0105<span class=\"_ _4\"></span>ca kwantyf<span class=\"_ _4\"></span>ikuje wielk<span class=\"_ _4\"></span>o\u015b\u0107 ryzyka <span class=\"_ _4\"></span>rynkowego, na<span class=\"_ _4\"></span> jakie jest nara\u017cona <span class=\"_ _4\"></span>i stara si\u0119 <span class=\"_ _4\"></span>wyrazi\u0107 je sp\u00f3jn\u0105<span class=\"_ _4\"></span> i<span class=\"ff2\"> </span>\u0142\u0105czn\u0105 miar\u0105.  Sporz\u0105dzane  symula<span class=\"_ _4\"></span>cje  (m.in.  analizy  scenariusz<span class=\"_ _4\"></span>owe,  analizy  stress<span class=\"ff2\">-testingu  i backtestingu)  oraz<span class=\"_ _4\"></span>  kalkulowane<span class=\"_ _4\"></span> </span>miary <span class=\"_ _2\"> </span>ryzyka  stan<span class=\"ff3\">owi\u0105 <span class=\"_ _2\"> </span>wsparcie <span class=\"_ _2\"> </span>w  procesie <span class=\"_ _2\"> </span>zarz\u0105dzania <span class=\"_ _2\"> </span>ryzykiem  rynk<span class=\"_ _4\"></span>owym <span class=\"_ _2\"> </span>w  Grupie <span class=\"_ _2\"> </span>Kapita\u0142owej. <span class=\"_ _2\"> </span>Wykorzystywane </span>miary <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"></span>oparte <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _0\"></span>g\u0142\u00f3wnie <span class=\"_ _0\"></span>na<span class=\"ff2\"> modelowaniu <span class=\"_ _0\"></span>matematyczn<span class=\"_ _4\"></span>o-<span class=\"ff3\">statystycznym <span class=\"_ _0\"></span>bazuj\u0105cym <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>historycznych <span class=\"_ _0\"></span>i</span> <span class=\"ff3\">bie\u017c\u0105cych<span class=\"_ _4\"></span> </span></span>danych rynk<span class=\"_ _4\"></span>owych dotycz\u0105c<span class=\"_ _4\"></span>ych czynn<span class=\"_ _4\"></span>ik\u00f3w ryzyka <span class=\"_ _4\"></span>oraz uwzgl\u0119dnia<span class=\"_ _4\"></span>j\u0105 aktualn\u0105 eksp<span class=\"_ _4\"></span>ozycj\u0119 na<span class=\"ff2\"> ryzyk<span class=\"_ _4\"></span>o rynkowe. <span class=\"_ _4\"></span> </span>Jedn\u0105  z<span class=\"_ _4\"></span>  m<span class=\"_ _4\"></span>iar <span class=\"_ _2\"> </span>ryzyka  wykorzysty<span class=\"_ _4\"></span>wanych <span class=\"_ _12\"> </span>jako  na<span class=\"_ _4\"></span>rz\u0119dzie <span class=\"_ _2\"> </span>pomocnicze  w <span class=\"_ _2\"> </span>podejmowaniu <span class=\"_ _2\"> </span>decyzji  w <span class=\"_ _2\"> </span>procesie  zar<span class=\"_ _4\"></span>z\u0105dzania ryzykiem <span class=\"_ _3\"></span>rynkowym w <span class=\"_ _f\"></span>Jednostce<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>miara EaR <span class=\"_ _f\"></span><span class=\"ff2\">- <span class=\"_ _3\"></span></span>Ea<span class=\"_ _3\"></span>rnings <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>Risk <span class=\"_ _3\"></span>(zysk <span class=\"_ _3\"></span>netto nara\u017con<span class=\"ff2\">y <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ryzyko). <span class=\"_ _3\"></span>Miara <span class=\"_ _3\"></span>ta </span>dla <span class=\"_ _1\"> </span>zadanego <span class=\"_ _1\"> </span>prawdopodobie\u0144stwa <span class=\"_ _0\"> </span>wskazuje <span class=\"_ _2\"> </span>doln\u0105 <span class=\"_ _1\"> </span>progow\u0105 <span class=\"_ _1\"> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>zysku <span class=\"_ _1\"> </span>netto <span class=\"_ _1\"> </span>(np. <span class=\"_ _2\"> </span>z <span class=\"_ _1\"> </span>95% <span class=\"_ _1\"> </span>prawdopodobie\u0144stwem<span class=\"_ _4\"></span> zysk <span class=\"_ _f\"></span>netto <span class=\"_ _0\"></span>w <span class=\"ff3\">danym <span class=\"_ _0\"></span>roku <span class=\"_ _f\"></span>nie <span class=\"_ _0\"></span>b\u0119dzie <span class=\"_ _f\"></span>ni\u017cszy <span class=\"_ _0\"></span>ni\u017c\u2026). <span class=\"_ _f\"></span>Metodologia <span class=\"_ _f\"></span>EaR <span class=\"_ _0\"></span>umo\u017cliwia <span class=\"_ _f\"></span>kalkulacj\u0119 <span class=\"_ _0\"></span>zysku <span class=\"_ _f\"></span>netto <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>uwzgl\u0119dni<span class=\"_ _4\"></span>eniem </span>wp\u0142ywu <span class=\"_ _2\"> </span>zmian<span class=\"ff2\">  </span>r<span class=\"_ _4\"></span>ynkowych <span class=\"_ _2\"> </span>cen <span class=\"_ _2\"> </span>mie<span class=\"_ _3\"></span>dzi, <span class=\"_ _2\"> </span>srebra <span class=\"_ _2\"> </span>oraz <span class=\"_ _12\"> </span>kursu <span class=\"_ _2\"> </span>walutowego <span class=\"_ _2\"> </span>w  kon<span class=\"_ _4\"></span>tek\u015bcie <span class=\"_ _2\"> </span>plan\u00f3w <span class=\"_ _12\"> </span>bud\u017cetowy<span class=\"_ _4\"></span>ch. <span class=\"_ _2\"> </span>Dla  Grupy<span class=\"_ _4\"></span> KGHM INTER<span class=\"_ _4\"></span>NATIONAL LTD<span class=\"_ _4\"></span>. oraz <span class=\"_ _4\"></span>JV Sierra Gorda S.C<span class=\"_ _4\"></span>.M. kalkulow<span class=\"_ _4\"></span>ana jest miara <span class=\"_ _4\"></span>EBITDA-<span class=\"ls22\">at</span>-Risk. W zwi\u0105zku z ryzykiem ograniczenia produkcji (na przyk\u0142ad spowodowanym dzia\u0142aniem \u201esi\u0142y wy\u017cszej\u201d) lub<span class=\"ff2\"> niezrealizowania </span>zak\u0142adanej  wielko\u015bci  prz<span class=\"_ _4\"></span>ychod\u00f3w  walutowych,<span class=\"_ _4\"></span>  jak  i  zakupami  metali  zawartych  we<span class=\"ff2\"> wsadach  obcych,  ustalono  limit<span class=\"_ _4\"></span>y </span>zaanga\u017cowania w <span class=\"_ _4\"></span>instrument<span class=\"_ _4\"></span>y pochodne.<span class=\"ff2\"> </span>Dla Jednostki Dom<span class=\"_ _4\"></span>inuj\u0105cej lim<span class=\"_ _4\"></span>ity na rynk<span class=\"_ _4\"></span>u metali i walut<span class=\"_ _4\"></span>owym zosta\u0142y ustal<span class=\"_ _4\"></span>one:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">w <span class=\"_ _11\"> </span>wysoko\u015bci <span class=\"_ _15\"> </span>do <span class=\"_ _11\"> </span>85% <span class=\"_ _15\"> </span>wielko\u015bc<span class=\"_ _4\"></span>i <span class=\"_ _11\"> </span>planowanych <span class=\"_ _15\"> </span>miesi\u0119czn<span class=\"_ _4\"></span>ych <span class=\"_ _11\"> </span>wolumen\u00f3w <span class=\"_ _15\"> </span>sprz<span class=\"_ _4\"></span>eda\u017cy <span class=\"_ _11\"> </span>miedzi, <span class=\"_ _11\"> </span>srebra <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>z\u0142ota </span></span>z <span class=\"ff3\">wsad\u00f3w <span class=\"_ _15\"> </span>w\u0142asnych. <span class=\"_ _15\"> </span>Przy <span class=\"_ _14\"> </span>czym<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>w <span class=\"_ _15\"> </span>przypadku <span class=\"_ _14\"> </span>miedzi <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>srebra <span class=\"_ _15\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>50% <span class=\"_ _14\"> </span>w <span class=\"_ _15\"> </span>odniesieniu <span class=\"_ _15\"> </span>do <span class=\"_ _14\"> </span>instrum<span class=\"_ _4\"></span>ent\u00f3w </span>stanowi\u0105cych <span class=\"_ _f\"></span>obowi\u0105zki <span class=\"_ _f\"></span>Jednostki <span class=\"_ _f\"></span>Dominuj\u0105cej <span class=\"_ _0\"></span>(finansuj\u0105c<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>strategie <span class=\"_ _f\"></span>zabezpieczaj\u0105ce) <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>do <span class=\"_ _f\"></span>85% <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> odniesieniu<span class=\"_ _4\"></span> </span>do instrument\u00f3w <span class=\"_ _4\"></span>stanowi\u0105cyc<span class=\"_ _4\"></span>h prawa <span class=\"_ _4\"></span>Jednostki Dominuj\u0105<span class=\"_ _4\"></span>cej.<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">w <span class=\"_ _2\"> </span>wyso<span class=\"_ _3\"></span>ko\u015bci <span class=\"_ _2\"> </span>do  85% <span class=\"_ _2\"> </span>wie<span class=\"_ _3\"></span>lko\u015bci<span class=\"_ _4\"></span> <span class=\"_ _12\"> </span>planowanych <span class=\"_ _12\"> </span>miesi\u0119czn<span class=\"_ _4\"></span>ych  pr<span class=\"_ _4\"></span>zychod\u00f3w <span class=\"_ _12\"> </span>ze <span class=\"_ _12\"> </span>sprzeda\u017cy <span class=\"_ _2\"> </span>produkt\u00f3w  z <span class=\"_ _2\"> </span>wsad\u00f3w </span></span>w\u0142asnych <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>USD <span class=\"_ _1\"> </span>lub <span class=\"_ _2\"> </span>wielko\u015bci <span class=\"_ _1\"> </span>zakontraktowanych <span class=\"_ _1\"> </span>miesi\u0119cznych <span class=\"_ _1\"> </span>przep\u0142yw\u00f3w <span class=\"_ _1\"> </span>walutowych <span class=\"_ _2\"> </span>nett<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>w<span class=\"ff2\"> przypadku<span class=\"_ _4\"></span> </span>innych <span class=\"_ _2\"> </span>walut. <span class=\"_ _12\"> </span>Dla <span class=\"_ _2\"> </span>cel\u00f3w  ob<span class=\"_ _4\"></span>liczania <span class=\"_ _2\"> </span>limitu <span class=\"_ _2\"> </span>wydatki  z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>obs\u0142ugi <span class=\"_ _2\"> </span>zad\u0142u\u017cenia  w <span class=\"_ _2\"> </span>USD <span class=\"_ _2\"> </span>pomniejszaj\u0105 <span class=\"_ _2\"> </span>nomina\u0142 ekspozycji do za<span class=\"_ _4\"></span>bezpieczenia.<span class=\"_ _4\"></span> Odno\u015bnie <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>zmian st\u00f3p <span class=\"_ _3\"></span>procentowych <span class=\"_ _3\"></span>Jedn<span class=\"_ _4\"></span>ostka <span class=\"_ _3\"></span>Dominuj\u0105ca ust<span class=\"_ _3\"></span>ali\u0142a <span class=\"_ _3\"></span>limit zaanga\u017cowania <span class=\"_ _3\"></span>w instrumenty <span class=\"_ _3\"></span>pochodne do<span class=\"ls0\"> <span class=\"ff3\">100% war<span class=\"_ _4\"></span>to\u015bci nominalnej z<span class=\"_ _4\"></span>ad\u0142u\u017cenia w <span class=\"_ _4\"></span>ka\u017cdym <span class=\"_ _4\"></span>okresie odse<span class=\"_ _4\"></span>tkowym, wynikaj\u0105<span class=\"_ _4\"></span>cego z<span class=\"ff2\"> </span>podpisa<span class=\"_ _4\"></span>nych um\u00f3w.<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></span>Dla <span class=\"_ _3\"></span>wybranych sp\u00f3\u0142ek <span class=\"_ _3\"></span>wydobywcz<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>Grupy Kapita\u0142owej <span class=\"_ _3\"></span>limity zaanga\u017cowania <span class=\"_ _3\"></span>w instrumenty <span class=\"_ _3\"></span>pochodn<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>na<span class=\"ff2\"> <span class=\"ls16\">ry<span class=\"_ _3\"></span></span>nku miedzi </span>oraz <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku <span class=\"_ _f\"></span>walutowym <span class=\"_ _3\"></span>ustalono <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>poziomach <span class=\"_ _3\"></span>jak <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>Jednostce <span class=\"_ _f\"></span>Dominuj\u0105<span class=\"_ _4\"></span>cej, <span class=\"_ _3\"></span>natomiast <span class=\"_ _3\"></span>dla<span class=\"_ _3\"></span><span class=\"ff2\"> transakcji <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku <span class=\"_ _3\"></span>niklu, </span>srebra i <span class=\"ff3\">z\u0142ota <span class=\"_ _4\"></span>limit wynosi d<span class=\"_ _4\"></span>o 60% planowany<span class=\"_ _4\"></span>ch miesi\u0119czn<span class=\"_ _4\"></span>ych wolum<span class=\"_ _4\"></span>en\u00f3w sprz<span class=\"_ _4\"></span>eda\u017cy ze wsad<span class=\"_ _4\"></span>\u00f3w w\u0142asnych<span class=\"_ _4\"></span>. <span class=\"ff2\"> </span></span>Limity odnosz\u0105 <span class=\"_ _4\"></span>si\u0119 zar\u00f3wno d<span class=\"_ _4\"></span>o transakcji z<span class=\"_ _4\"></span>abezpieczaj\u0105cyc<span class=\"_ _4\"></span>h, jak <span class=\"_ _4\"></span>i do instrument\u00f3w f<span class=\"_ _4\"></span>inansuj\u0105cych <span class=\"_ _4\"></span>takie transakcj<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span>Maksymalny <span class=\"_ _3\"></span>horyzont <span class=\"_ _f\"></span>czasowy, <span class=\"_ _3\"></span>w<span class=\"_ _3\"></span> <span class=\"ff3\">obr\u0119bie <span class=\"_ _3\"></span>kt\u00f3rego <span class=\"_ _f\"></span>Grupa <span class=\"_ _3\"></span>Kapita\u0142owa <span class=\"_ _f\"></span>podejmuje <span class=\"_ _3\"></span>decyzje <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>zakresie <span class=\"_ _f\"></span>ograniczania <span class=\"_ _3\"></span>ryzyka </span>rynkowego, jest <span class=\"_ _3\"></span>zgodny z<span class=\"_ _3\"></span> proces<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>planowania techniczno-ekonomiczn<span class=\"_ _4\"></span>ego i <span class=\"_ _3\"></span>wynosi <span class=\"_ _3\"></span>5 lat, nato<span class=\"_ _3\"></span>mi<span class=\"_ _4\"></span>ast <span class=\"_ _3\"></span>w przypadku ryzyka stopy procento<span class=\"_ _4\"></span>wej obejmuje <span class=\"_ _4\"></span>okres d\u0142u<span class=\"_ _4\"></span>goterminow<span class=\"_ _4\"></span>ych zobow<span class=\"_ _4\"></span>i\u0105za\u0144 finansow<span class=\"_ _4\"></span>ych Grupy.<span class=\"ff2\"> </span>Nota 7.5.1.2 Ryzy<span class=\"_ _4\"></span>ko zmian <span class=\"_ _4\"></span>cen met<span class=\"_ _4\"></span>ali Jednostka Dominuj\u0105ca <span class=\"_ _4\"></span>nara\u017cona jest na <span class=\"_ _4\"></span>ryzyko zmian <span class=\"_ _4\"></span>cen sprzedawanych metali: m<span class=\"_ _4\"></span>iedzi, srebra, z\u0142ota i o\u0142owiu. Na<span class=\"_ _4\"></span>tomiast Grupa <span class=\"_ _1\"> </span>Kapita\u0142owa <span class=\"_ _1\"> </span>KGHM <span class=\"_ _1\"> </span>INTERNATIO<span class=\"_ _4\"></span>NAL <span class=\"_ _0\"> </span>LTD.<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>jest <span class=\"_ _2\"> </span>nara\u017cona <span class=\"_ _0\"> </span>na <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _1\"> </span>fluktuacji <span class=\"_ _1\"> </span>cen <span class=\"_ _2\"> </span>miedzi, <span class=\"_ _0\"></span>z\u0142ota, <span class=\"_ _1\"> </span>niklu, <span class=\"_ _2\"> </span>molibdenu,<span class=\"_ _4\"></span> platyny i palladu.<span class=\"_ _4\"></span> W <span class=\"_ _c\"> </span>Jednostce <span class=\"_ _c\"> </span>Do<span class=\"_ _3\"></span>minuj\u0105<span class=\"_ _4\"></span>cej <span class=\"_ _c\"> </span>oraz <span class=\"_ _c\"> </span>Grupie <span class=\"_ _d\"> </span>Kapita\u0142owa <span class=\"_ _c\"> </span>KGHM <span class=\"_ _c\"> </span>INTERNAT<span class=\"_ _3\"></span>IONAL <span class=\"_ _14\"> </span>LTD. <span class=\"_ _d\"> </span>formu\u0142y <span class=\"_ _c\"> </span>ustalania <span class=\"_ _c\"> </span>cen <span class=\"_ _d\"> </span>zawarte w <span class=\"ff3\">kontraktach <span class=\"_ _3\"></span>fizycznej <span class=\"_ _3\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>oparte <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>g\u0142\u00f3wnie <span class=\"_ _f\"></span>na<span class=\"_ _3\"></span></span> <span class=\"ff3\">\u015bred<span class=\"_ _4\"></span>nich <span class=\"_ _3\"></span>miesi\u0119cznych <span class=\"_ _3\"></span>notowaniach <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>Londy\u0144skiej <span class=\"_ _3\"></span>Gie\u0142dy <span class=\"_ _3\"></span>Metali </span>w przypadku <span class=\"_ _10\"> </span>miedzi <span class=\"_ _11\"> </span>i innych <span class=\"_ _10\"> </span>metali <span class=\"_ _11\"> </span>podstawowych <span class=\"_ _10\"> </span>oraz <span class=\"_ _11\"> </span>z <span class=\"ff3\">Londy\u0144skiego <span class=\"_ _10\"> </span>Rynku <span class=\"_ _11\"> </span>Kruszc\u00f3w <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>o<span class=\"_ _3\"></span>dni<span class=\"_ _4\"></span>esieniu <span class=\"_ _10\"> </span>d<span class=\"_ _3\"></span><span class=\"ff2\">o <span class=\"_ _10\"> </span>met<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>i </span></span>szlachetnych.  W <span class=\"_ _19\"> </span>ramach <span class=\"_ _10\"> </span>polityki  handlowej, <span class=\"_ _19\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostka  Dominuj\u0105ca  oraz <span class=\"_ _10\"> </span>KGHM  INTERNATIONAL  LTD. <span class=\"_ _10\"> </span>ustalaj\u0105  baz\u0119 cenow\u0105 dla kon<span class=\"_ _4\"></span>trakt\u00f3w fizyczn<span class=\"_ _4\"></span>ych ja<span class=\"_ _4\"></span>ko \u015bredni\u0105 cen z<span class=\"_ _4\"></span> odpowiedni<span class=\"_ _4\"></span>ego miesi\u0105ca <span class=\"_ _4\"></span>w<span class=\"ff2\"> </span>przysz\u0142o\u015bci.<span class=\"ff2\"> </span>Trwa\u0142e <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>bezpo\u015bredni<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>powi\u0105zanie <span class=\"_ _11\"> </span>strumienia <span class=\"_ _11\"> </span>wp\u0142yw\u00f3w <span class=\"_ _15\"> </span>ze <span class=\"_ _11\"> </span>sprzeda\u017cy <span class=\"_ _11\"> </span>z <span class=\"_ _15\"> </span>cenami <span class=\"_ _11\"> </span>metali, <span class=\"_ _11\"> </span>przy <span class=\"_ _11\"> </span>jednoczesnym <span class=\"_ _11\"> </span>braku analogicznej <span class=\"_ _3\"></span>relacji <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>stronie <span class=\"_ _f\"></span>wydatk<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _3\"></span>prowadzi <span class=\"_ _f\"></span>do <span class=\"_ _3\"></span>powstania <span class=\"_ _f\"></span>ekspozycji <span class=\"_ _3\"></span>strategicznej. <span class=\"_ _3\"></span>Z <span class=\"_ _f\"></span>kolei <span class=\"_ _3\"></span>ekspozycja <span class=\"_ _3\"></span>operacyjna<span class=\"_ _3c\"> </span> wynika <span class=\"_ _15\"> </span>z <span class=\"ff3\">mo\u017cliwych <span class=\"_ _11\"> </span>niedopasowa\u0144 <span class=\"_ _15\"> </span>warunk\u00f3w <span class=\"_ _11\"> </span>cenowych <span class=\"_ _15\"> </span>kontrakt\u00f3w <span class=\"_ _15\"> </span>fizycznych <span class=\"_ _11\"> </span>wzgl\u0119dem<span class=\"_ _3\"></span></span> <span class=\"_ _15\"> </span><span class=\"ff3\">profilu <span class=\"_ _15\"> </span>funkcjonuj\u0105<span class=\"_ _4\"></span>ceg<span class=\"_ _4\"></span>o </span>w <span class=\"ff3\">Grupie, w sz<span class=\"_ _4\"></span>czeg\u00f3lno\u015bci <span class=\"_ _4\"></span>w<span class=\"ff2\"> zakresie r<span class=\"_ _4\"></span>eferencyjnych <span class=\"_ _4\"></span>cen i <span class=\"ff3\">okres\u00f3w <span class=\"_ _4\"></span>kwotowania.<span class=\"_ _3c\"> </span></span></span></span>Na <span class=\"_ _f\"></span>rynku <span class=\"_ _3\"></span>metali <span class=\"_ _f\"></span>Grupa <span class=\"_ _f\"></span>posiada <span class=\"_ _f\"></span>tzw. <span class=\"_ _f\"></span>pozycj\u0119 <span class=\"_ _f\"></span>d\u0142ug\u0105, <span class=\"_ _3\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>znaczy <span class=\"_ _f\"></span>nadwy\u017ck\u0119 <span class=\"_ _3\"></span>sprzeda\u017cy <span class=\"_ _f\"></span>nad <span class=\"_ _3\"></span>zakupami. <span class=\"_ _f\"></span>Analizuj\u0105c <span class=\"_ _3\"></span>ekspo<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ycj\u0119 strategiczn\u0105 <span class=\"_ _1\"> </span>Grupy <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _2\"> </span>rynkowe,<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>nale\u017cy <span class=\"_ _2\"> </span>pomniejszy\u0107 <span class=\"_ _1\"> </span>wolumen <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>metali <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>ilo\u015b\u0107 <span class=\"_ _1\"> </span>zakupionych <span class=\"_ _1\"> </span>metali <span class=\"_ _1\"> </span>we wsadach obcych<span class=\"_ _3c\"> </span>W tabeli poni\u017cej zaprezentowa<span class=\"_ _4\"></span>no ekspozycj\u0119 strate<span class=\"_ _4\"></span>giczn\u0105 Grupy Kapita\u0142owej <span class=\"ff2\">na ryzyko zmian cen miedzi i srebra w latach </span>2022<span class=\"ls0\">-</span>2023.<span class=\"ls0\"> </span>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12<span class=\"_ _4\"></span>.2023 od 01.01.202<span class=\"_ _4\"></span>2 do 31.12<span class=\"_ _4\"></span>.2022 Netto Sprzeda\u017c<span class=\"ff1\"> </span>Zakup Netto Sprzeda\u017c<span class=\"ff1\"> </span>Zakup Mied\u017a [t]<span class=\"ff1\"> </span>416 122 628 130 <div class=\"c w1e0 h25 gsdd6\"><div class=\"t m0 x83 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">212 008 </div></div><div class=\"c w1e1 h25 gsdd7\"><div class=\"t m0 x75 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">391 180 </div></div><div class=\"c w1e2 h25 gsdd8\"><div class=\"t m0 x13 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">619 944 </div></div><div class=\"c w1cd h25 gsdd9\"><div class=\"t m0 x13 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">228 764 </div></div><div class=\"c w1da h25 gsdda\"><div class=\"t m0 x11 h8 y65 ff1 fs6 fc2 sc0 ls0 ws0\">Srebro [t] </div></div><div class=\"c w1de h25 gsddb\"><div class=\"t m0 x68 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">1 343 </div></div><div class=\"c w1df h25 gsddc\"><div class=\"t m0 x23 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">1 <span class=\"lse\">361</span> </div></div><div class=\"c w1e0 h25 gsddd\"><div class=\"t m0 x1d h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">18<span class=\"ls0\"> </span></div></div><div class=\"c w1e1 h25 gsdde\"><div class=\"t m0 xbb h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">1 322 </div></div><div class=\"c w1e2 h25 gsddf\"><div class=\"t m0 x52 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">1 347 </div></div><div class=\"c w1cd h25 gsde0\"><div class=\"t m0 xf h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">25<span class=\"ls0\"> </span></div></div><div class=\"c w2 h0 gsde1\"><div class=\"t m0 x2d h8 yb99 ff3 fs6 fc0 sc0 ls0 ws0\">Nomina\u0142 strategii zabezpieczaj\u0105c<span class=\"_ _4\"></span>ych cen\u0119 miedzi rozliczonych w 2023 r. stanowi\u0142 <span class=\"_ _3\"></span>oko\u0142<span class=\"_ _4\"></span>o 32% (w 2022 r. <span class=\"_ _3\"></span>25%) zrealizowanej<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 yb9a ff2 fs6 fc0 sc0 ls0 ws0\">przez <span class=\"ff3\">Jednostk<span class=\"_ _4\"></span>\u0119 Dominuj\u0105c\u0105<span class=\"ff2\"> </span>ca\u0142k<span class=\"_ _4\"></span>owitej sprzeda\u017cy t<span class=\"_ _4\"></span>ego metalu (st<span class=\"_ _4\"></span>anowi\u0142o to ok<span class=\"_ _4\"></span>o\u0142o 50% sprzeda\u017c<span class=\"_ _4\"></span>y netto<span class=\"_ _3c\"> </span></span></div></div><div class=\"c w1e3 h0 gsde1\"><div class=\"t m0 xf3 h148 y7fa ff9 fs7 fc0 sc0 ls0 ws0\">1</div></div><div class=\"c w2 h0 gsde1\"><div class=\"t m0 xf6 h8 yb9a ff2 fs6 fc0 sc0 ls0 ws0\"> w 2023 r<span class=\"_ _4\"></span>. i 42% w </div><div class=\"t m0 x2d h8 yb9b ff2 fs6 fc0 sc0 ls0 ws0\">2022 r.).  </div><div class=\"t m0 x2d h8 yb9c ff3 fs6 fc0 sc0 ls0 ws0\">Nomina\u0142 strategii za<span class=\"_ _4\"></span>bezpieczaj\u0105c<span class=\"_ _4\"></span>ych cen\u0119 srebra rozlicz<span class=\"_ _4\"></span>onych w 202<span class=\"_ _4\"></span>3 r. stanowi\u0142 oko\u0142o 10% zrealiz<span class=\"_ _4\"></span>owanej przez J<span class=\"_ _4\"></span>ednostk\u0119 </div><div class=\"t m0 x2d h8 yb9d ff3 fs6 fc0 sc0 ls0 ws0\">Dominuj\u0105c\u0105 ca\u0142k<span class=\"_ _4\"></span>owitej sprzeda<span class=\"_ _4\"></span>\u017cy<span class=\"ff2\"> tego metalu (24<span class=\"_ _4\"></span>% w 2022<span class=\"_ _4\"></span> r.). </span></div><div class=\"t m0 x2d h8 yb9e ff3 fs6 fc0 sc0 ls0 ws0\">Zgodnie <span class=\"_ _11\"> </span>z <span class=\"_ _15\"> </span>Polityk\u0105 <span class=\"_ _11\"> </span>Zarz\u0105dzania <span class=\"_ _11\"> </span>Ryzykiem <span class=\"_ _15\"> </span>Rynkowym,<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>2023 <span class=\"_ _11\"> </span>r. <span class=\"_ _15\"> </span>Jednostka <span class=\"_ _11\"> </span>Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105ca <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>bie<span class=\"_ _3\"></span>\u017c\u0105co <span class=\"_ _11\"> </span>monitorowa\u0142a<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 yb9f ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">analizowa\u0142a <span class=\"_ _f\"></span>otoczenie <span class=\"_ _3\"></span>makroekonomiczne <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>sytuacj\u0119 <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rynkach <span class=\"_ _3\"></span>finansowych, <span class=\"_ _f\"></span>a <span class=\"_ _0\"></span>tak\u017ce <span class=\"_ _f\"></span>identyfikowa\u0142a <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>dokonywa\u0142a </span></div><div class=\"t m0 x2d h8 yba0 ff3 fs6 fc0 sc0 ls0 ws0\">pomiar\u00f3w ryzyka ryn<span class=\"_ _4\"></span>kowego zwi\u0105z<span class=\"_ _4\"></span>anego<span class=\"ff2\"> </span>ze zmianami cen metali<span class=\"_ _4\"></span> (badanie wp\u0142ywu czynnik<span class=\"_ _4\"></span>\u00f3w ryzyka rynko<span class=\"_ _4\"></span>wego na wynik<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 yba1 ff3 fs6 fc0 sc0 ls0 ws0\">finansowy, <span class=\"_ _2\"> </span>bilans, <span class=\"_ _2\"> </span>rachunek  pr<span class=\"_ _4\"></span>zep\u0142yw\u00f3w). <span class=\"_ _2\"> </span>W  20<span class=\"_ _4\"></span>23 <span class=\"_ _2\"> </span>r.  nie <span class=\"_ _2\"> </span>wdro\u017cono <span class=\"_ _2\"> </span>\u017cadnych  transa<span class=\"_ _4\"></span>kcji <span class=\"_ _2\"> </span>zabezpieczaj\u0105cych <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>rynkach </div><div class=\"t m0 x2d h8 yba2 ff2 fs6 fc0 sc0 ls0 ws0\">miedzi <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>srebra. <span class=\"_ _0\"></span>Wszystkie <span class=\"_ _f\"></span>transakcje <span class=\"_ _f\"></span>pochodne <span class=\"_ _f\"></span>zawarte <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>poprzednich <span class=\"_ _0\"></span><span class=\"ff3\">okresach <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _f\"></span>strategicznego <span class=\"_ _f\"></span>zarz\u0105dzania </span></div><div class=\"t m0 x2d h8 yba3 ff3 fs6 fc0 sc0 ls0 ws0\">Sp\u00f3\u0142ki przed ryzyki<span class=\"_ _4\"></span>em zmian <span class=\"_ _4\"></span>cen metali z<span class=\"_ _4\"></span>osta\u0142y rozlicz<span class=\"_ _4\"></span>one. <span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 yc2 ff2 fs6 fc0 sc0 ls0 ws0\">W <span class=\"ff3\">ramach <span class=\"_ _3\"></span>zarz\u0105dzania <span class=\"_ _3\"></span>pozycj\u0105 <span class=\"_ _f\"></span>handlow\u0105 <span class=\"_ _f\"></span>netto<span class=\"_ _3c\"> </span></span></div></div><div class=\"c w1e3 h0 gsde1\"><div class=\"t m0 xe5 h13 yba4 ff2 fs7 fc0 sc0 ls0 ws0\">2</div></div><div class=\"c w2 h0 gsde1\"><div class=\"t m0 x15f h8 yc2 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>2023 <span class=\"_ _3\"></span>r. <span class=\"_ _f\"></span>zawarto <span class=\"_ _f\"></span>tzw. <span class=\"_ _f\"></span>dostosowawcze <span class=\"_ _3\"></span>transakcje <span class=\"_ _3\"></span>pochodne <span class=\"_ _f\"></span>typu <span class=\"_ _f\"></span><span class=\"ff6\">swap</span> </div><div class=\"t m0 x2d h8 yba5 ff2 fs6 fc0 sc0 ls17 ws0\">na<span class=\"ls0\"> <span class=\"ff3\">rynku miedzi <span class=\"_ _4\"></span>oraz z\u0142ota z<span class=\"_ _4\"></span> terminami z<span class=\"_ _4\"></span>apadalno\u015bci do czerwca<span class=\"_ _4\"></span> 20<span class=\"_ _4\"></span>24 r.<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x2d h8 yba6 ff3 fs6 fc0 sc0 ls0 ws0\">W  efekcie,  wed\u0142ug  stanu<span class=\"_ _4\"></span>  na  31<span class=\"_ _4\"></span>  grudnia  2023  r<span class=\"_ _4\"></span>.  Jednostka  Dominuj\u0105ca  p<span class=\"_ _4\"></span>osiada\u0142a  otwart<span class=\"_ _4\"></span>e  pozycje  w  ins<span class=\"_ _4\"></span>trumentach<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 yba7 ff3 fs6 fc0 sc0 ls0 ws0\">pochodnych <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>rynku <span class=\"_ _f\"></span>metali <span class=\"_ _f\"></span>zawarte <span class=\"_ _0\"></span>wy\u0142\u0105cznie <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _f\"></span>zarz\u0105dzania <span class=\"_ _f\"></span>pozycj\u0105 <span class=\"_ _0\"></span>handlow\u0105 <span class=\"_ _f\"></span>netto <span class=\"_ _f\"></span>(dla <span class=\"_ _0\"></span>9,2 <span class=\"_ _f\"></span>tys. <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>on <span class=\"_ _f\"></span>miedzi<span class=\"_ _3\"></span><span class=\"ff2 ls2c\">, </span></div><div class=\"t m0 x2d h8 yba8 ff2 fs6 fc0 sc0 ls0 ws0\">18,3 <span class=\"ff3\">tys. uncji <span class=\"_ _4\"></span>z\u0142ota) z<span class=\"ff2\"> terminami <span class=\"_ _4\"></span>rozliczenia d<span class=\"_ _4\"></span>o czerwca 20<span class=\"_ _4\"></span>24 r. </span></span></div><div class=\"t m0 x2d h8 yba9 ff3 fs6 fc0 sc0 ls0 ws0\">Wed\u0142ug <span class=\"_ _f\"></span>stanu <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>grudnia <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca <span class=\"_ _3\"></span>posiada\u0142a <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>twarte <span class=\"_ _3\"></span>pozycje <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>instrumentach <span class=\"_ _f\"></span>pochodnych <span class=\"_ _3\"></span>na </div><div class=\"t m0 x2d h8 ybaa ff2 fs6 fc0 sc0 ls0 ws0\">rynku <span class=\"_ _10\"> </span>miedzi <span class=\"_ _11\"> </span>dla 193,5 <span class=\"ff3\">tys. <span class=\"_ _11\"> </span>ton <span class=\"_ _10\"> </span>(w <span class=\"_ _11\"> </span>tym: <span class=\"_ _11\"> </span>189 <span class=\"_ _11\"> </span>tys. <span class=\"_ _11\"> </span>ton <span class=\"_ _11\"> </span>wynika\u0142o <span class=\"_ _10\"> </span>ze <span class=\"_ _11\"> </span>strategicznego <span class=\"_ _11\"> </span>zarz\u0105dzania <span class=\"_ _10\"> </span>ryzykiem <span class=\"_ _11\"> </span>rynkowym, </span></div><div class=\"t m0 x2d h8 ybab ff2 fs6 fc0 sc0 ls0 ws0\">natomiast <span class=\"_ _3\"></span>4,3 tys. <span class=\"ff3\">ton <span class=\"_ _3\"></span>zawarte <span class=\"_ _3\"></span>zosta\u0142o <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _3\"></span>zarz\u0105dzania <span class=\"_ _3\"></span>pozycj\u0105 <span class=\"_ _f\"></span>handlow\u0105 <span class=\"_ _3\"></span>netto) <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>4,2 <span class=\"_ _3\"></span>mln <span class=\"_ _f\"></span>uncji <span class=\"_ _f\"></span>troja\u0144skich </span></div><div class=\"t m0 x2d h8 yaab ff2 fs6 fc0 sc0 ls0 ws0\">srebra. </div><div class=\"t m0 x2d h8 ybac ff3 fs6 fc0 sc0 ls0 ws0\">W  2022  r.  oraz  w  20<span class=\"_ _4\"></span>23  r.  KGH<span class=\"_ _4\"></span>M  INTERNATIO<span class=\"_ _4\"></span>NAL  LTD.  ani <span class=\"_ _12\"> </span>\u017cadna  ze  sp\u00f3\u0142ek  wyd<span class=\"_ _4\"></span>obywczy<span class=\"_ _4\"></span>ch  nie  wdr<span class=\"_ _4\"></span>o\u017cy\u0142y<span class=\"_ _3\"></span><span class=\"ff2\">  transakcji<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x2d h8 ybad ff2 fs6 fc0 sc0 ls0 ws0\">terminowych na<span class=\"_ _4\"></span> rynku metali<span class=\"_ _4\"></span>. <span class=\"fsc\"> </span></div><div class=\"t m0 x2d h8 ybae ff2 fs6 fc0 sc0 ls45 ws0\">Na<span class=\"ls0\"> <span class=\"ff3\">dzie\u0144 <span class=\"_ _10\"> </span>31 <span class=\"_ _10\"> </span>grudnia <span class=\"_ _10\"> </span>2023 <span class=\"_ _10\"> </span>r. <span class=\"_ _11\"> </span>ryzyko <span class=\"_ _10\"> </span>zmian <span class=\"_ _10\"> </span>cen <span class=\"_ _10\"> </span>metali <span class=\"_ _10\"> </span>dotyczy\u0142o <span class=\"_ _10\"> </span>tak\u017ce <span class=\"_ _10\"> </span>instrument\u00f3w <span class=\"_ _10\"> </span>pochodn<span class=\"_ _4\"></span>ych <span class=\"_ _10\"> </span>wbudowanych </span></span></div><div class=\"t m0 x2d h8 ybaf ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">kontraktach <span class=\"_ _4\"></span>zakupu wsad\u00f3w <span class=\"_ _4\"></span>obcych, <span class=\"_ _4\"></span>zawartych prz<span class=\"_ _4\"></span>ez Jedn<span class=\"_ _4\"></span>ostk\u0119 Dominuj\u0105c\u0105.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x2d h8 ybb0 ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xd0 h18 ybb1 ff7 fs8 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w1e3 h0 gsde1\"><div class=\"t m0 x2d h149 ybb2 ff6 fs7 fc0 sc0 ls0 ws0\">1</div></div><div class=\"c w2 h0 gsde1\"><div class=\"t m0 x88 h4a ybb3 ff6 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">Sprzeda\u017c mi<span class=\"_ _3\"></span>edzi pomniejszona o zakupy mi<span class=\"_ _3\"></span>edzi we wsadach obcych.<span class=\"_ _3\"></span></span> </div></div><div class=\"c w1e3 h0 gsde1\"><div class=\"t m0 x2d h149 ybb4 ff6 fs7 fc0 sc0 ls0 ws0\">2</div></div><div class=\"c w2 h0 gsde1\"><div class=\"t m0 x88 h4a ybb5 ff6 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">Stosowane<span class=\"_ _3\"></span> w celu reagowania na zmiany u<span class=\"_ _3\"></span>stale\u0144 kontraktowych klien<span class=\"_ _3\"></span>t\u00f3w, wyst\u0119puj\u0105ce niestandard<span class=\"_ _3\"></span>owe warunki cenowe przy<span class=\"_ _3\"></span> sprzeda\u017c<span class=\"_ _3\"></span></span>y m<span class=\"_ _3\"></span>etali </div><div class=\"t m0 x2d h14a ybb6 ff5 fs3 fc0 sc0 ls0 ws0\">oraz zakupy m<span class=\"_ _3\"></span>ateria\u0142\u00f3w miedziono\u015bn<span class=\"_ _3\"></span>ych.<span class=\"ff18 fs1\"> </span></div></div>Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci Grupy <span class=\"_ _4\"></span>Kapita\u0142owej na r<span class=\"_ _4\"></span>yzyko zmian <span class=\"_ _4\"></span>cen miedzi, <span class=\"_ _4\"></span>srebra i z\u0142ot<span class=\"_ _4\"></span>a w latach <span class=\"ff1 lsf\">2022<span class=\"ls0\">-</span>2023<span class=\"ls0\"> </span></span>Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia finansowe<span class=\"_ _3\"></span></span> na dzie\u0144 31.12.202<span class=\"_ _3\"></span>3<span class=\"ff1\"> </span>Warto\u015b\u0107 <span class=\"ff1\"> </span>nara\u017cona <span class=\"ff1\"> </span>na ryzyko Warto\u015b\u0107 <span class=\"ff1\"> </span>bilansowa 31.12.2023<span class=\"_ _3\"></span> Zmiana cen MIEDZI <span class=\"_ _3\"></span>[USD/t] Zmiana cen Z\u0141OTA [<span class=\"_ _3\"></span>USD/uncj\u0119]<span class=\"ff1\"> </span>10 102 (+21%)<span class=\"_ _3\"></span> 6 579 (-21%) 2 391 (+16%) 1 738 (-16%) wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Cu)<span class=\"_ _3\"></span> (5) (5) (28)<span class=\"ls0\"> </span>- 47<span class=\"ls0\"> </span>- - - Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Au)<span class=\"_ _3\"></span> (5) (5) - - - - (19)<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>Wbudowane in<span class=\"_ _3\"></span>strumenty pochodn<span class=\"_ _3\"></span>e (Cu, Au) (26) (26) (78)<span class=\"ls0\"> </span>- 99<span class=\"ls0\"> </span>- (24)<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy<span class=\"ff1\"> </span>(106) - 146<span class=\"ls0\"> </span>- (43) 54<span class=\"ls0\"> </span>Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span><span class=\"ff1\"> </span>- - - - - - Aktywa i <span class=\"ff4\">zobowi<span class=\"_ _3\"></span>\u0105zania finansowe<span class=\"_ _3\"></span></span> na dzie\u0144 31.12.202<span class=\"_ _3\"></span>2<span class=\"ff1\"> </span>Warto\u015b\u0107 <span class=\"ff1\"> </span>nara\u017cona <span class=\"ff1\"> </span>na ryzyko Warto\u015b\u0107 <span class=\"ff1\"> </span>bilansowa 31.12.2022 Zmiana cen MIEDZI <span class=\"_ _3\"></span>[USD/t] Zmiana cen Z\u0141OTA [<span class=\"_ _3\"></span>USD/uncj\u0119]<span class=\"ff1\"> </span>Zmiana cen SREB<span class=\"_ _3\"></span>RA [USD/uncj\u0119]<span class=\"ff1\"> </span>10 293 (+23%)<span class=\"_ _3\"></span> 6 463 (-23%) 2 107 (+15%) 1 524 (-16%) 31,69 (+32%) 17,06 (-29%)<span class=\"_ _3\"></span> wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>wynik  finansowy pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span>ca\u0142kowite dochody wynik  finansowy pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Cu)<span class=\"_ _3\"></span> 161<span class=\"ls0\"> </span>161<span class=\"ls0\"> </span>(49)<span class=\"ls0\"> </span>(1<span class=\"ls0\"> 026) </span>17<span class=\"ls0\"> </span>935<span class=\"ls0\"> </span>- - - - - - Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Ag)<span class=\"_ _3\"></span> 50<span class=\"ls0\"> </span>50<span class=\"ls0\"> </span>- - - - - - 2 (67)<span class=\"ls0\"> </span>(17)<span class=\"ls0\"> </span>106<span class=\"ls0\"> </span>Pochodne i<span class=\"_ _3\"></span>nstrumenty finansowe (Au)<span class=\"_ _3\"></span> (10) (10) - - - - (22)<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>- - - - Wbudowane <span class=\"_ _3\"></span>instrumenty pochod<span class=\"_ _3\"></span>ne (Cu, Ag, Au) (43) (43) (164) - 161<span class=\"ls0\"> </span>- (24)<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>- - - - Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy<span class=\"ff1\"> </span>(213) - 178<span class=\"ls0\"> </span>- (46) 56<span class=\"ls0\"> </span>2 - (17) - Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span><span class=\"ff1\"> </span>- (1<span class=\"ls0\"> <span class=\"ls3\">026)</span> </span>- 935<span class=\"ls0\"> </span>- - - (67) - 106<span class=\"ls0\"> </span>Do <span class=\"_ _3\"></span>wyznacz<span class=\"_ _4\"></span>enia <span class=\"_ _3\"></span>zakr<span class=\"_ _4\"></span>esu <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>otencjalnych zmian <span class=\"_ _3\"></span>cen metali dla <span class=\"_ _3\"></span>cel\u00f3w <span class=\"_ _3\"></span>analizy wra\u017cliwo\u015bci towarowych czynnik\u00f3w <span class=\"_ _3\"></span>ryzyka (mied\u017a, srebr<span class=\"_ _3\"></span>o, <span class=\"_ _3\"></span>z\u0142oto) wykorzystan<span class=\"_ _4\"></span>o <span class=\"_ _3\"></span>powraca<span class=\"_ _4\"></span>j\u0105cy do <span class=\"_ _3\"></span>\u015bredniej model <span class=\"_ _3\"></span>Schwartz<span class=\"_ _4\"></span>a (geometryczny <span class=\"_ _4\"></span>proces Orns<span class=\"_ _4\"></span>teina-Uhlenbecka).<span class=\"_ _4\"></span> Nota 7.5.1.3 Ryzy<span class=\"_ _4\"></span>ko zmian <span class=\"_ _4\"></span>kurs\u00f3w walutowyc<span class=\"_ _4\"></span>h<span class=\"ff1\"> </span>W  odniesieniu <span class=\"_ _2\"> </span>do<span class=\"_ _3\"></span>  r<span class=\"_ _4\"></span>yzyka  zm<span class=\"_ _4\"></span>ian  kur<span class=\"_ _4\"></span>s\u00f3w  walutowych <span class=\"_ _12\"> </span>w  Grupie  Ka<span class=\"_ _4\"></span>pita\u0142owej  KGH<span class=\"_ _4\"></span>M  Polska  Mied\u017a  S.A. <span class=\"_ _12\"> </span>identyfikowan<span class=\"_ _4\"></span>e s\u0105<span class=\"ff2 ls0\"> <span class=\"ff3\">nast\u0119puj\u0105ce r<span class=\"_ _4\"></span>odzaje ekspoz<span class=\"_ _4\"></span>ycji:<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">ekspozycja <span class=\"_ _1f\"> </span>transak<span class=\"_ _4\"></span>cyjna <span class=\"_ _1f\"> </span>dotycz\u0105ca <span class=\"_ _1f\"> </span>zmienno\u015bci <span class=\"_ _1f\"> </span>warto\u015bci <span class=\"_ _1f\"> </span>prz<span class=\"_ _4\"></span>ep\u0142yw\u00f3w <span class=\"_ _1f\"> </span>pieni\u0119\u017cnych <span class=\"_ _1f\"> </span>w <span class=\"_ _1f\"> </span>walucie <span class=\"_ _1f\"> </span>bazowej </span></span>(funkcjonalnej),<span class=\"_ _4\"></span> \u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">ekspozycja <span class=\"_ _2\"> </span>dotycz\u0105ca <span class=\"_ _12\"> </span>zmienno\u015b<span class=\"_ _4\"></span>ci  wa<span class=\"_ _4\"></span>rto\u015bci <span class=\"_ _12\"> </span>wybranych <span class=\"_ _2\"> </span>pozycji  s<span class=\"_ _4\"></span>prawozdania <span class=\"_ _2\"> </span>z  sytuacji  <span class=\"ff2\">finans<span class=\"_ _4\"></span>owej <span class=\"_ _2\"> </span>w<span class=\"_ _3\"></span> waluci<span class=\"_ _4\"></span>e </span></span></span>bazowej (funkcj<span class=\"_ _4\"></span>onalnej). \u0179r\u00f3d\u0142em e<span class=\"_ _3\"></span>ksp<span class=\"_ _4\"></span>ozycji t<span class=\"_ _3\"></span>ransakc<span class=\"_ _4\"></span>yjnej na <span class=\"_ _3\"></span>ryzyko <span class=\"_ _3\"></span>walutowe s\u0105 <span class=\"_ _3\"></span>kontrakty skutkuj\u0105ce <span class=\"_ _3\"></span>przep<span class=\"_ _4\"></span>\u0142ywami pieni\u0119\u017cnymi, <span class=\"_ _3\"></span>kt\u00f3rych warto\u015b\u0107 w  wa<span class=\"_ _4\"></span>lucie  baz<span class=\"_ _4\"></span>owej <span class=\"_ _12\"> </span>(funkcj<span class=\"_ _4\"></span>onalnej) <span class=\"_ _12\"> </span>jest <span class=\"_ _12\"> </span>uzale\u017cniona <span class=\"_ _2\"> </span>od  prz<span class=\"_ _4\"></span>ysz\u0142ych <span class=\"_ _2\"> </span>po<span class=\"_ _3\"></span>ziom<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _12\"> </span>kurs\u00f3w <span class=\"_ _12\"> </span>walut <span class=\"_ _2\"> </span>obcych<span class=\"_ _3\"></span><span class=\"ff2\">  </span>wzgl<span class=\"_ _4\"></span>\u0119dem <span class=\"_ _2\"> </span>waluty bazowej (funkcj<span class=\"_ _4\"></span>onalnej). P<span class=\"_ _4\"></span>rzep\u0142ywy pieni\u0119\u017cne na<span class=\"_ _4\"></span>ra\u017cone na<span class=\"_ _4\"></span> ryzyk<span class=\"_ _4\"></span>o walutowe m<span class=\"_ _4\"></span>og\u0105 posiada<span class=\"_ _4\"></span>\u0107 nast\u0119puj\u0105c<span class=\"_ _4\"></span>e charakteryst<span class=\"_ _4\"></span>yki:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">denominowa<span class=\"_ _4\"></span>nie <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>walutach <span class=\"_ _11\"> </span>obcych <span class=\"_ _15\"> </span><span class=\"ff3\">\u2013</span> <span class=\"_ _14\"> </span><span class=\"ff3\">przep\u0142ywy <span class=\"_ _15\"> </span>realizowan<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>s\u0105 <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>walutach <span class=\"_ _15\"> </span>obcych <span class=\"_ _15\"> </span>innych <span class=\"_ _11\"> </span>ni\u017c <span class=\"_ _14\"> </span>waluta </span></span></span>funkcjonalna, \u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">indeksowani<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>kursu <span class=\"_ _11\"> </span>walut <span class=\"_ _11\"> </span>obcych <span class=\"_ _11\"> </span><span class=\"ff3\">\u2013</span> <span class=\"_ _15\"> </span><span class=\"ff3\">przep\u0142yw<span class=\"_ _4\"></span>y <span class=\"_ _11\"> </span>mog\u0105 <span class=\"_ _11\"> </span>by\u0107 <span class=\"_ _11\"> </span>realizowane <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>walucie <span class=\"_ _10\"> </span>bazowej, <span class=\"_ _11\"> </span>lecz <span class=\"_ _11\"> </span>cena </span></span></span>(np. metalu) jes<span class=\"_ _4\"></span>t ustalana w inn<span class=\"_ _4\"></span>ej wa<span class=\"_ _4\"></span>lucie obcej. Kluczowym <span class=\"_ _3\"></span>\u017ar\u00f3d\u0142em <span class=\"_ _f\"></span>ekspozycji <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>ryzyko <span class=\"_ _0\"></span>walutowe <span class=\"_ _3\"></span>w <span class=\"_ _0\"></span>dzia\u0142alno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _f\"></span>biznesowej <span class=\"_ _f\"></span>Jednostki <span class=\"_ _3\"></span>Do<span class=\"_ _3\"></span>min<span class=\"_ _4\"></span>uj\u0105cej <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _f\"></span>wp\u0142ywy <span class=\"_ _f\"></span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>tytu\u0142u sprzeda\u017cy produk<span class=\"_ _4\"></span>t\u00f3w (w cz\u0119\u015b<span class=\"_ _4\"></span>ci dotycz\u0105<span class=\"_ _4\"></span>cej cen metali,<span class=\"_ _4\"></span> premii prz<span class=\"_ _4\"></span>erobowej i pro<span class=\"_ _4\"></span>ducencki<span class=\"_ _4\"></span>ej).<span class=\"ff2\"> </span>\u0179r\u00f3d\u0142em  ekspozycji <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>ryzyko  walutowe <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _10\"> </span>r\u00f3wnie\u017c <span class=\"_ _10\"> </span>pozycje  skonsolidowanego  sprawozdania  z <span class=\"_ _10\"> </span>syt<span class=\"_ _3\"></span>uac<span class=\"_ _4\"></span>ji <span class=\"_ _10\"> </span>finansowej<span class=\"_ _4\"></span> w <span class=\"ff3\">walutach <span class=\"_ _0\"></span>obcych, <span class=\"_ _0\"> </span>kt\u00f3<span class=\"_ _3\"></span>re <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>gruncie <span class=\"_ _0\"></span>obowi\u0105zuj\u0105cych <span class=\"_ _0\"> </span>zasad <span class=\"_ _1\"> </span>rachunkowo\u015bci, <span class=\"_ _1\"> </span>podlegaj\u0105 <span class=\"_ _0\"></span>przeliczeniu <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>bazie <span class=\"_ _1\"> </span>bie\u017c\u0105cego<span class=\"_ _4\"></span> </span>kursu waluty obcej wzgl\u0119dem wa<span class=\"_ _4\"></span>luty bazowej (funkcjonaln<span class=\"_ _4\"></span>ej) w zwi\u0105zku z rozliczeniem lub okres<span class=\"_ _4\"></span>ow\u0105 wycen\u0105, w tym tak\u017ce z <span class=\"_ _15\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>przeliczenia <span class=\"_ _15\"> </span>sprawozda\u0144 <span class=\"_ _15\"> </span>jednostek <span class=\"_ _15\"> </span>zagraniczn<span class=\"_ _4\"></span>ych. <span class=\"_ _15\"> </span>Zmiany <span class=\"_ _15\"> </span>warto\u015bci <span class=\"_ _15\"> </span>bilansowych <span class=\"_ _11\"> </span>taki<span class=\"_ _3\"></span>ch <span class=\"_ _15\"> </span>pozycji <span class=\"_ _15\"> </span>pomi\u0119dzy momentami wyc<span class=\"_ _4\"></span>eny wp\u0142ywa<span class=\"_ _4\"></span>j\u0105 na zm<span class=\"_ _4\"></span>ienno\u015b\u0107 zysku/straty n<span class=\"_ _4\"></span>etto lub<span class=\"_ _4\"></span> pozosta\u0142ych ca<span class=\"_ _4\"></span>\u0142kowitych do<span class=\"_ _4\"></span>chod\u00f3w.<span class=\"ff2\"> </span>Ekspozycja na <span class=\"_ _4\"></span>ryzyko walutow<span class=\"_ _4\"></span>e pozycj<span class=\"_ _4\"></span>i skonsolido<span class=\"_ _4\"></span>wanego spraw<span class=\"_ _4\"></span>ozdania z <span class=\"_ _4\"></span>sytuacji finans<span class=\"_ _4\"></span>owej dot<span class=\"_ _4\"></span>yczy w <span class=\"ff3\">szczeg\u00f3lno\u015bci:</span> \u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">nale\u017cno\u015bci i zob<span class=\"_ _4\"></span>owi\u0105za\u0144 handl<span class=\"_ _4\"></span>owych z tytu\u0142u <span class=\"_ _4\"></span>sprzeda\u017cy <span class=\"_ _4\"></span>i zakup\u00f3w <span class=\"_ _4\"></span>denominowan<span class=\"_ _4\"></span>ych w<span class=\"ff2\"> walutach obc<span class=\"_ _4\"></span>ych, </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">nale\u017cno\u015bci finansow<span class=\"_ _4\"></span>ych z tytu\u0142u <span class=\"_ _4\"></span>po\u017cyczek <span class=\"_ _4\"></span>udzielonych <span class=\"_ _4\"></span>w walutach <span class=\"_ _4\"></span>obcych,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">zobowi\u0105za\u0144 finans<span class=\"_ _4\"></span>owych z <span class=\"_ _4\"></span>tytu\u0142u za<span class=\"_ _4\"></span>d\u0142u\u017cenia w walutach <span class=\"_ _4\"></span>obcych,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">\u015brodk\u00f3w pieni\u0119\u017cny<span class=\"_ _4\"></span>ch w walutach<span class=\"_ _4\"></span> obcych,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">instrument<span class=\"ff3\">\u00f3w po<span class=\"_ _4\"></span>chodnych na r<span class=\"_ _4\"></span>ynku metali.<span class=\"ff2\"> </span></span></span></span>W <span class=\"_ _10\"> </span>przypadku <span class=\"_ _10\"> </span>rynku <span class=\"_ _11\"> </span>walutowego, <span class=\"_ _10\"> </span>nomina\u0142 <span class=\"_ _11\"> </span>rozliczonych <span class=\"_ _10\"> </span>transakcji <span class=\"_ _10\"> </span>zabezpieczaj\u0105cych <span class=\"_ _10\"> </span>przychody <span class=\"_ _10\"> </span>ze<span class=\"_ _3\"></span><span class=\"ff2\"> </span>sprzeda\u017cy <span class=\"_ _10\"> </span>metali stanowi\u0142 oko\u0142o 26% (w<span class=\"ff2\"> </span>2022 r. 20%) ca\u0142<span class=\"_ _3\"></span>kowity<span class=\"_ _4\"></span>ch przychod\u00f3w ze sprzeda\u017cy miedzi i srebra zrealizowanych przez Jednost<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>\u0119 Dominuj\u0105c\u0105 w<span class=\"ff2\"> <span class=\"_ _4\"></span>2023 r<span class=\"_ _4\"></span>.  </span>W <span class=\"_ _2f\"> </span>2023 <span class=\"_ _2f\"> </span>r. <span class=\"_ _32\"> </span>w <span class=\"_ _2f\"> </span>ramach <span class=\"_ _2f\"> </span>dynamicznego <span class=\"_ _2f\"> </span>zarz\u0105dzania <span class=\"_ _22\"> </span>o<span class=\"_ _3\"></span>twar<span class=\"_ _4\"></span>t\u0105 <span class=\"_ _2f\"> </span>pozycj\u0105 <span class=\"_ _2f\"> </span>zabezpieczaj\u0105c\u0105 <span class=\"_ _2f\"> </span>Jednostka <span class=\"_ _2f\"> </span>Dominuj\u0105ca zrestrukturyzowa<span class=\"_ _4\"></span>\u0142a <span class=\"_ _3\"></span>pozycj\u0119 <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku <span class=\"_ _3\"></span>walutowym<span class=\"_ _4\"></span>. <span class=\"_ _3\"></span>Zamkni\u0119ta <span class=\"_ _3\"></span>zos<span class=\"_ _4\"></span>ta\u0142a <span class=\"_ _3\"></span>cz\u0119\u015b\u0107 <span class=\"_ _3\"></span>struktur o<span class=\"_ _3\"></span>pcyjnych <span class=\"_ _3\"></span><span class=\"ff6\">korytarz<span class=\"ff2\"> <span class=\"_ _3\"></span></span></span>zabezpieczaj\u0105cy<span class=\"_ _4\"></span>ch przychody ze spr<span class=\"_ _4\"></span>zeda\u017cy w<span class=\"ff2\"> </span>okresie od lipca <span class=\"_ _4\"></span>2023 r<span class=\"_ _4\"></span>. do grudnia 2024 r. dla \u0142\u0105cznego n<span class=\"_ _4\"></span>omina\u0142u 990 m<span class=\"_ _4\"></span>ln USD (po 55 mln <span class=\"_ _4\"></span>USD miesi\u0119cznie), <span class=\"_ _2\"> </span>co <span class=\"_ _12\"> </span>skutkowa\u0142o <span class=\"_ _2\"> </span>dodatnim <span class=\"_ _2\"> </span>przep\u0142ywem <span class=\"_ _2\"> </span>z  tytu\u0142u <span class=\"_ _2\"> </span>premii <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>pcyjny<span class=\"_ _4\"></span>ch <span class=\"_ _2\"> </span>ok.  533<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>mln  P<span class=\"_ _4\"></span>LN <span class=\"_ _12\"> </span>w <span class=\"_ _2\"> </span>I  p\u00f3\u0142roczu <span class=\"_ _2\"> </span>2023 <span class=\"_ _2\"> </span>r. Zakumulo<span class=\"ff3\">wany w ka<span class=\"_ _4\"></span>pita\u0142ach dod<span class=\"_ _4\"></span>atni wynik z<span class=\"ff2\"> </span>zabezpieczenia <span class=\"_ _4\"></span>zosta\u0142 cz<span class=\"_ _4\"></span>\u0119\u015bciowo odzwierciedl<span class=\"_ _4\"></span>ony w wyniku op<span class=\"_ _4\"></span>eracyjnym w <span class=\"_ _4\"></span>II </span>p\u00f3\u0142roczu  2023 <span class=\"_ _19\"> </span>r. <span class=\"_ _10\"> </span>(\u0142\u0105cznie <span class=\"_ _10\"> </span>171 <span class=\"_ _10\"> </span>mln <span class=\"_ _19\"> </span>PLN) <span class=\"_ _10\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>b\u0119dzie  systematycznie  o<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>oszony  do<span class=\"_ _3\"></span>  wyniku <span class=\"_ _10\"> </span>operacyjnego  przez <span class=\"_ _19\"> </span>kolejne miesi\u0105ce <span class=\"_ _1\"> </span>2024 <span class=\"_ _1\"> </span>r. <span class=\"_ _1\"> </span>(\u0142\u0105cznie <span class=\"_ _1\"> </span>345 <span class=\"_ _1\"> </span>mln <span class=\"_ _2\"> </span>PLN)<span class=\"ff2 lsd\">. <span class=\"_ _1\"> </span><span class=\"ls0\">Ponadto <span class=\"_ _1\"> </span>zrestrukturyzowa<span class=\"_ _4\"></span>no <span class=\"_ _1\"> </span>struktury <span class=\"_ _1\"> </span><span class=\"ff6\">korytarz</span> <span class=\"_ _1\"> </span><span class=\"ff3\">zabezpieczaj\u0105ce <span class=\"_ _1\"> </span>przychody <span class=\"_ _1\"> </span>ze </span></span></span>sprzeda\u017cy <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>2024 <span class=\"_ _f\"></span>r. <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>nomina<span class=\"_ _4\"></span>\u0142u <span class=\"_ _f\"></span>660<span class=\"ff2\"> mln USD <span class=\"_ _0\"></span>(po <span class=\"_ _f\"></span>55 </span>mln <span class=\"_ _0\"></span>USD <span class=\"_ _f\"></span>miesi\u0119cznie), <span class=\"_ _f\"></span>przekszta\u0142caj\u0105c <span class=\"_ _f\"></span>je <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> struktury <span class=\"_ _f\"></span><span class=\"ff6\">put <span class=\"_ _0\"></span>spread<span class=\"_ _3c\"> </span></span></span>3<span class=\"_ _3c\"> </span>i otwieraj\u0105c w pe<span class=\"_ _4\"></span>\u0142ni partycypacj<span class=\"_ _4\"></span>\u0119 w ewen<span class=\"_ _4\"></span>tualnych wz<span class=\"_ _4\"></span>rostach k<span class=\"ff2\">ursu USD<span class=\"_ _4\"></span>/PLN. </span>W  efekcie  na  dzie\u0144  31  grudnia  2023  r.  Jednostka  Dominuj\u0105ca  posiada\u0142a  otwart\u0105  pozycj<span class=\"_ _4\"></span>\u0119  na  rynku  walutowym  dla nomina\u0142u <span class=\"_ _f\"></span>660 <span class=\"_ _f\"></span>mln <span class=\"_ _f\"></span>USD <span class=\"_ _0\"></span>(2<span class=\"ff2\"> 955 <span class=\"_ _f\"></span>mln <span class=\"_ _f\"></span>USD <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>31 <span class=\"_ _f\"></span>grudnia <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>r.) <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ransakcje <span class=\"_ _3\"></span>CIRS <span class=\"_ _0\"></span>(<span class=\"ff6\">Cross <span class=\"_ _0\"></span>Currency <span class=\"_ _3\"></span>Interest <span class=\"_ _0\"></span>Rate <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>wap</span> <span class=\"_ _3\"></span>-<span class=\"_ _3\"></span> </span>swap <span class=\"_ _f\"></span>walutowo-pro<span class=\"ff3\">centowy) <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>nomina\u0142u <span class=\"_ _f\"></span>2<span class=\"_ _3\"></span></span> <span class=\"ff3\">mld <span class=\"_ _f\"></span>PLN, <span class=\"_ _f\"></span>zabezpieczaj\u0105ce <span class=\"_ _0\"></span>zar\u00f3wno <span class=\"_ _0\"></span>przychody <span class=\"_ _f\"></span>ze <span class=\"_ _0\"></span>sprzeda\u017cy <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>walucie, <span class=\"_ _0\"></span>jak <span class=\"_ _3\"></span></span> i zmienne oproc<span class=\"_ _4\"></span>entowanie wy<span class=\"_ _4\"></span>emitowan<span class=\"_ _4\"></span>ych obligacji. Poni\u017csza <span class=\"_ _13\"> </span>tabela <span class=\"_ _13\"> </span>prezentuje <span class=\"_ _13\"> </span>skr\u00f3cone <span class=\"_ _13\"> </span>zestawienie<span class=\"ff2\"> <span class=\"_ _17\"> </span>otwart<span class=\"_ _4\"></span>ych <span class=\"_ _13\"> </span>transakcji <span class=\"_ _13\"> </span>w <span class=\"_ _13\"> </span>instrumentach <span class=\"_ _13\"> </span>pochodnych <span class=\"_ _13\"> </span>Jednostki </span>Domi<span class=\"ff3\">nuj\u0105cej <span class=\"_ _12\"> </span>na</span> rynku <span class=\"_ _2\"> </span>walutowym  na<span class=\"_ _4\"></span>  3<span class=\"_ _4\"></span>1  grudnia<span class=\"_ _4\"></span>  2023 <span class=\"_ _2\"> </span>r.  (zabezpieczony  wolum<span class=\"_ _4\"></span>en <span class=\"_ _2\"> </span>w  prezentowanych <span class=\"_ _2\"> </span>okresach  jest<span class=\"_ _4\"></span> roz\u0142o\u017cony r\u00f3wn<span class=\"_ _4\"></span>omiernie w<span class=\"ff2\"> </span>podz<span class=\"_ _4\"></span>iale miesi<span class=\"_ _4\"></span>\u0119cznym)<span class=\"ff2\">. </span>3 <span class=\"ff6 fs3\">Struktury op<span class=\"_ _3\"></span>cy<span class=\"ff5\">jne put spread wyzn<span class=\"_ _3\"></span>aczone zosta\u0142y jako zabezpie<span class=\"_ _3\"></span>czaj\u0105ce przychody ze sp<span class=\"_ _3\"></span>rzeda\u017cy. </span></span> Zabezpieczenie r<span class=\"_ _4\"></span>yzyka zmi<span class=\"_ _4\"></span>an kursu <span class=\"_ _4\"></span>walutowego US<span class=\"_ _4\"></span>D/ PLN <span class=\"ff4\">\u2013</span> instrumenty p<span class=\"_ _4\"></span>ochodne otw<span class=\"_ _4\"></span>arte na 3<span class=\"_ _4\"></span>1 grudnia 20<span class=\"_ _4\"></span>23 r. Poni\u017csza tabela prezentuj<span class=\"_ _4\"></span>e skr\u00f3cone zestaw<span class=\"_ _4\"></span>ienie otwartych tra<span class=\"_ _4\"></span>nsakcji w instrum<span class=\"_ _4\"></span>entach pochodny<span class=\"_ _4\"></span>ch na rynku walutowym na <span class=\"_ _1\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _1\"> </span>2022 <span class=\"_ _1\"> </span>r. <span class=\"_ _2\"> </span>(<span class=\"ff3\">zabezpieczony <span class=\"_ _1\"> </span>wolumen <span class=\"_ _0\"></span>w <span class=\"_ _2\"> </span>prezentowa<span class=\"_ _4\"></span>nych <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kresach<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>roz\u0142o\u017cony <span class=\"_ _2\"> </span>r\u00f3wnomiernie <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>podziale<span class=\"_ _4\"></span> </span>miesi\u0119cznym)<span class=\"ff2\">.<span class=\"_ _4\"></span><span class=\"ff1 fc2\"> </span></span>Zabezpieczenie r<span class=\"_ _4\"></span>yzyka zmi<span class=\"_ _4\"></span>an kursu <span class=\"_ _4\"></span>walutowego US<span class=\"_ _4\"></span>D/ PLN <span class=\"ff4\">\u2013</span> instrumenty p<span class=\"_ _4\"></span>ochodne otw<span class=\"_ _4\"></span>arte na 3<span class=\"_ _4\"></span>1 grudnia 20<span class=\"_ _4\"></span>22 r. Zabezpieczenie r<span class=\"_ _4\"></span>yzyka walut<span class=\"_ _4\"></span>owo-<span class=\"ff4\">procent<span class=\"_ _4\"></span>owego zwi<span class=\"_ _4\"></span>\u0105zanego <span class=\"_ _4\"></span>z emisj\u0105 obl<span class=\"_ _4\"></span>igacji o zmiennym <span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>procen<span class=\"_ _4\"></span>towaniu w <span class=\"_ _4\"></span>PLN \u2013<span class=\"ff1\"> </span></span>instrumenty poch<span class=\"_ _4\"></span>odne otw<span class=\"_ _4\"></span>arte na 31 grudni<span class=\"_ _4\"></span>a 2023 r. <span class=\"_ _4\"></span>oraz na 3<span class=\"_ _4\"></span>1 grudnia 2<span class=\"_ _4\"></span>022 r.<span class=\"fc0\"> </span>Instrument<span class=\"ff2 fc0\"> </span>Nomina\u0142<span class=\"ff2 fc0\"> </span>\u015arednia stopa procentowa<span class=\"_ _3\"></span> \u015aredni kurs <span class=\"ff1\"> </span>wymiany<span class=\"ff2 fc0\"> </span>[mln PLN]<span class=\"ff1\"> </span>[<span class=\"ff3\">sta\u0142a stopa % dla </span>USD] [USD/PLN] VI  2024<span class=\"ls0\"> </span>CIRS 400<span class=\"ls0\"> </span>3,23%<span class=\"ls0\"> </span>3,78<span class=\"ls0\"> </span>VI 2029<span class=\"ls0\"> </span>CIRS 1 600 3,94%<span class=\"ls0\"> </span>3,81<span class=\"ls0\"> </span>SUMA  2 000<span class=\"ls0\"> </span>Zestawienie otwarty<span class=\"_ _4\"></span>ch transakcji<span class=\"_ _4\"></span> pochodnych zawartych <span class=\"ff3\">przez krajowe sp\u00f3\u0142ki na rynku walutow<span class=\"_ _4\"></span>ym nie jest prezentowan<span class=\"_ _4\"></span>e </span>ze wzgl\u0119du na ma<span class=\"_ _4\"></span>\u0142\u0105 istotn<span class=\"_ _4\"></span>o\u015b\u0107 dla Grupy <span class=\"_ _4\"></span>Kapita\u0142owej.<span class=\"ff2\"> </span>W <span class=\"_ _f\"></span>ramach <span class=\"_ _f\"></span>zarz\u0105dzania <span class=\"_ _f\"></span>ryzykiem <span class=\"_ _f\"></span>walutowym <span class=\"_ _0\"></span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105<span class=\"_ _4\"></span>ca <span class=\"_ _f\"></span>stosuje <span class=\"_ _f\"></span>he<span class=\"_ _3\"></span>dging <span class=\"_ _3\"></span>naturalny <span class=\"_ _f\"></span>po<span class=\"_ _3\"></span>legaj\u0105c<span class=\"_ _4\"></span>y <span class=\"_ _f\"></span>na<span class=\"_ _3\"></span><span class=\"ff2\"> </span>zaci\u0105ganiu<span class=\"_ _4\"></span> kredyt\u00f3w <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>walutach, <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>kt\u00f3rych<span class=\"ff2\"> <span class=\"_ _0\"></span></span>osi\u0105ga <span class=\"_ _0\"></span>przychody. <span class=\"_ _f\"></span>Warto\u015b\u0107 <span class=\"_ _0\"></span>kredyt\u00f3w <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>po<span class=\"_ _3\"></span>\u017cycz<span class=\"_ _4\"></span>ek <span class=\"_ _f\"></span>inwestycyjnych <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _f\"></span>2<span class=\"_ _3\"></span>023 <span class=\"_ _f\"></span>r. zaci\u0105gni\u0119tych w <span class=\"_ _4\"></span>walucie USD, <span class=\"_ _4\"></span>po przeliczeni<span class=\"_ _4\"></span>u na PLN wyni<span class=\"_ _4\"></span>os\u0142a <span class=\"ff2\">2 737 <span class=\"_ _4\"></span>mln PLN (na <span class=\"lse\">31</span> grud<span class=\"_ _4\"></span>nia 2022<span class=\"_ _4\"></span> r. 3 <span class=\"lse\">435 </span>mln PLN).  </span>Poni\u017csze  tab<span class=\"_ _4\"></span>ele  prezent<span class=\"_ _4\"></span>uj\u0105  stru<span class=\"_ _4\"></span>ktur\u0119  walut<span class=\"_ _4\"></span>ow\u0105  instrum<span class=\"_ _4\"></span>ent\u00f3w  finansowych <span class=\"_ _12\"> </span>nara\u017con<span class=\"_ _4\"></span>ych  na <span class=\"_ _12\"> </span>ryzyko  walut<span class=\"_ _4\"></span>owe  (zmiany kurs\u00f3w USD/PLN , EUR/<span class=\"ff2\">PLN oraz CAD/PLN) </span>Grupy Kapita\u0142ow<span class=\"_ _4\"></span>ej KGHM Polska Mied\u017a S.A. oraz analiz\u0119 wra\u017cliwo\u015b<span class=\"_ _4\"></span>ci na ryzyko zmian <span class=\"_ _f\"></span>kurs\u00f3w <span class=\"_ _f\"></span>walutowych. <span class=\"_ _3\"></span>Do<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>wyznaczenia <span class=\"_ _f\"></span>zakresu <span class=\"_ _f\"></span>potencjalnych <span class=\"_ _3\"></span>zmian <span class=\"_ _f\"></span>kurs\u00f3w <span class=\"_ _f\"></span>USD/PLN, <span class=\"_ _f\"></span>EUR/P<span class=\"_ _3\"></span><span class=\"ff2\">LN <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _3\"></span>CAD/PLN <span class=\"_ _f\"></span>dla </span>cel\u00f3w analizy wr<span class=\"_ _4\"></span>a\u017cliwo\u015bci wyk<span class=\"_ _4\"></span>orzystan<span class=\"_ _4\"></span>o model Blacka<span class=\"ff2\">-Sch<span class=\"_ _4\"></span>olesa (geom<span class=\"_ _4\"></span>etryczny ruch <span class=\"_ _4\"></span>Browna).  </span>Nomina\u0142<span class=\"ff1\"> </span>\u015aredniowa\u017cony ku<span class=\"_ _3\"></span>rs wykonania opcji<span class=\"_ _3\"></span><span class=\"ff1\"> </span>\u015aredniowa\u017cony <span class=\"_ _3\"></span><span class=\"ff1\"> </span>poziom premii<span class=\"_ _3\"></span> Efektywny poziom <span class=\"_ _3\"></span> zabezpieczenia<span class=\"_ _3\"></span> Instrument/  struktura opcyjna<span class=\"_ _3\"></span> sprzeda\u017c <span class=\"ff1\"> </span>opcji sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff1\"> </span>zakup  opcji <span class=\"ff4\">sprzeda\u017cy<span class=\"_ _3\"></span></span> sprzeda\u017c <span class=\"ff1\"> </span>opcji kupna<span class=\"_ _3\"></span> ograniczenie zabezpieczenia<span class=\"ff2\"> </span>zabezpieczenie kursu walutowego <span class=\"ff1\"> </span>ograniczenie partycypacji<span class=\"ff1\"> </span>[mln USD]<span class=\"ff1\"> </span>[USD/PLN]<span class=\"ff1\"> </span>[USD/PLN]<span class=\"ff1\"> </span>[USD/PLN]<span class=\"ff1\"> </span>[PLN za 1 USD]<span class=\"ff1\"> </span>[USD/PLN]<span class=\"ff1\"> </span>I p\u00f3\u0142. 2024<span class=\"ls0\"> </span>put spread 330,00 3,60<span class=\"ls0\"> </span>4,48<span class=\"ls0\"> </span>- (0,01) 4,47<span class=\"ls0\"> </span>II p\u00f3\u0142. 2024<span class=\"ls0\"> </span>put spread 330,00 3,60<span class=\"ls0\"> </span>4,48<span class=\"ls0\"> </span>- 0,01<span class=\"ls0\"> </span>4,49<span class=\"ls0\"> </span>SUMA 2024<span class=\"ff2 fc0\"> </span>660,00 Nomina\u0142<span class=\"ff1\"> </span>\u015aredniowa\u017cony ku<span class=\"_ _3\"></span>rs wykonania opcji<span class=\"_ _3\"></span><span class=\"ff1\"> </span>\u015aredniowa\u017cony <span class=\"_ _3\"></span><span class=\"ff1\"> </span>poziom premii<span class=\"_ _3\"></span> Efektywny poziom <span class=\"_ _3\"></span> zabezpieczenia<span class=\"_ _3\"></span> Instrument/  struktura opcyjna<span class=\"_ _3\"></span> sprzeda\u017c <span class=\"ff1\"> </span>opcji sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff1\"> </span>zakup  opcji sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff1\"> </span>sprzeda\u017c <span class=\"ff1\"> </span>opcji kupna<span class=\"_ _3\"></span> ograniczen<span class=\"_ _3\"></span>ie zabezpieczen<span class=\"_ _3\"></span>ia<span class=\"ff2\"> </span>zabezpieczen<span class=\"_ _3\"></span>ie kursu walut<span class=\"_ _3\"></span>owego <span class=\"ff1\"> </span>ograniczen<span class=\"_ _3\"></span>ie partycypacji<span class=\"ff1\"> </span>[mln USD]<span class=\"ff1\"> </span>[USD/PLN]<span class=\"ff1\"> </span>[USD/PLN]<span class=\"ff1\"> </span>[USD/PLN]<span class=\"ff1\"> </span>[PLN za 1 USD]<span class=\"ff1\"> </span>[USD/PLN]<span class=\"ff1\"> </span>2023<span class=\"ls0\"> </span>mewa 135,00 3,30<span class=\"ls0\"> </span>4,00<span class=\"ls0\"> </span>4,60<span class=\"ls0\"> </span>(0,00) 4,00<span class=\"ls0\"> </span>mewa 180,00<span class=\"ls0\"> </span>3,30<span class=\"ls0\"> </span>3,90<span class=\"ls0\"> </span>4,50<span class=\"ls0\"> </span>0,03<span class=\"ls0\"> </span>3,93<span class=\"ls0\"> </span>korytarz 660,00 - 4,48<span class=\"ls0\"> </span>5,48<span class=\"ls0\"> </span>(0,03) 4,45<span class=\"ls0\"> </span>korytarz 660,00 - 4,69<span class=\"ls0\"> </span>6,09<span class=\"ls0\"> </span>(0,05) 4,64<span class=\"ls0\"> </span>SUMA 2023<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>1 635,00 2024<span class=\"ls0\"> </span>korytarz 660,00 - 4,48<span class=\"ls0\"> </span>5,48<span class=\"ls0\"> </span>(0,00) 4,48<span class=\"ls0\"> </span>korytarz 660,00 - 4,69<span class=\"ls0\"> </span>6,09<span class=\"ls0\"> </span>(0,01) 4,68<span class=\"ls0\"> </span>SUMA 2024<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>1 320,00<span class=\"_ _3c\"> </span> Instrumenty fin<span class=\"_ _4\"></span>ansowe<span class=\"fs3\"> </span>Warto\u015b\u0107 nara\u017c<span class=\"_ _4\"></span>ona na ryzy<span class=\"_ _4\"></span>ko na 31.12.20<span class=\"_ _4\"></span>23<span class=\"ff1\"> </span>razem mln PL<span class=\"_ _4\"></span>N mln USD mln EUR mln CAD Udzia\u0142y i akcje<span class=\"_ _4\"></span><span class=\"ff2\"> </span>4 - - 1 Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w <span class=\"ff2\"> </span>524<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>34<span class=\"ls0\"> </span>8 \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne i ekwiwalen<span class=\"_ _4\"></span>ty <span class=\"ff2\"> </span>1 306 280<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e po\u017cyczki <span class=\"_ _4\"></span>udzielone na rz<span class=\"_ _4\"></span>ecz wsp\u00f3lnego przed<span class=\"_ _4\"></span>si\u0119wzi\u0119cia<span class=\"ff2\"> </span>9 096<span class=\"ls0\"> </span>2 311 - - Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe <span class=\"ff2\"> </span>174<span class=\"ls0\"> </span>30<span class=\"ls0\"> </span>1 17<span class=\"ls0\"> </span>Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe* 292<span class=\"ls0\"> </span>9<span class=\"fs6\"> </span>- - Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w i <span class=\"_ _4\"></span>podobne<span class=\"ff2\"> </span>(2 238) (229) (298) (14) Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u zad\u0142u\u017ce<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span>(2 828) (695) (10) (16) Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span>(18) (1) (3) - * W <span class=\"_ _3\"></span>pozycji <span class=\"_ _f\"></span>pochod<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>instrumenty <span class=\"_ _f\"></span>finansowe <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span><span class=\"ff5\">kolumn<span class=\"_ _3\"></span>ie <span class=\"_ _3\"></span>\u201emln <span class=\"_ _3\"></span>USD\u201d <span class=\"_ _3\"></span>zapre<span class=\"_ _3\"></span>zentowane <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>tran<span class=\"_ _3\"></span>sakcje <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ryn<span class=\"_ _3\"></span>ku <span class=\"_ _3\"></span>metali, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>wycen<span class=\"_ _3\"></span>iane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>USD </span>i <span class=\"ff5\">przeliczan<span class=\"_ _3\"></span>e <span class=\"_ _f\"> </span>n<span class=\"_ _3\"></span>a <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N <span class=\"_ _f\"> </span>p<span class=\"_ _3\"></span>o <span class=\"_ _f\"> </span>ku<span class=\"_ _3\"></span>rsie <span class=\"_ _0\"> </span>z <span class=\"_ _0\"> </span>dnia <span class=\"_ _0\"> </span>ko\u0144cz\u0105cego<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>okres <span class=\"_ _0\"> </span>sp<span class=\"_ _3\"></span>rawozdawczy, <span class=\"_ _0\"> </span>nat<span class=\"_ _3\"></span>omiast <span class=\"_ _0\"> </span>kolumna <span class=\"_ _0\"> </span>\u201eraze<span class=\"_ _3\"></span>m <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>ln <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N\u201d <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>wzgl\u0119dnia <span class=\"_ _0\"> </span>r\u00f3wnie\u017c<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wart<span class=\"_ _0\"> </span>o\u015b\u0107 </span>godziw\u0105 in<span class=\"_ _3\"></span>strument\u00f3w pochodnych w<span class=\"_ _3\"></span>ycenianych<span class=\"_ _3\"></span> wy\u0142\u0105cznie w PLN, kt\u00f3rych<span class=\"_ _3\"></span> wycena zale\u017cy od kurs\u00f3w<span class=\"_ _3\"></span> walutowych.<span class=\"ff2\"> </span>Instrumenty fin<span class=\"_ _4\"></span>ansowe<span class=\"fs3\"> </span>Warto\u015b\u0107 nara\u017c<span class=\"_ _4\"></span>ona na ryzy<span class=\"_ _4\"></span>ko na 31.12.20<span class=\"_ _4\"></span>22<span class=\"ff1\"> </span>razem mln PL<span class=\"_ _4\"></span>N mln USD mln EUR mln CAD Udzia\u0142y i akcje<span class=\"_ _4\"></span><span class=\"ff2\"> </span>4 - - 1 Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w <span class=\"ff2\"> </span>776<span class=\"ls0\"> </span>140<span class=\"ls0\"> </span>30<span class=\"ls0\"> </span>5 \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne i ekwiwalen<span class=\"_ _4\"></span>ty <span class=\"ff2\"> </span>868<span class=\"ls0\"> </span>163<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e po\u017cyczki <span class=\"_ _4\"></span>udzielone na rz<span class=\"_ _4\"></span>ecz wsp\u00f3lnego przed<span class=\"_ _4\"></span>si\u0119wzi\u0119cia<span class=\"ff2\"> </span>9 603 2 182 - - Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe <span class=\"ff2\"> </span>234<span class=\"ls0\"> </span>44<span class=\"ls0\"> </span>- 12<span class=\"ls0\"> </span>Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe* 357<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>- - Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w i <span class=\"_ _4\"></span>podobne<span class=\"ff2\"> </span>(1<span class=\"ls0\"> <span class=\"lsf\">063)</span> </span>(153) (75) (11) Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u zad\u0142u\u017ce<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span>(3<span class=\"ls0\"> <span class=\"lsf\">578)</span> </span>(793) (10) (13) Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span>(49) (9) (2) - * W <span class=\"_ _3\"></span>pozycji <span class=\"_ _f\"></span>pochod<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>instrumenty <span class=\"_ _f\"></span>finansowe <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span><span class=\"ff5\">kolumn<span class=\"_ _3\"></span>ie <span class=\"_ _3\"></span>\u201emln <span class=\"_ _3\"></span>USD\u201d <span class=\"_ _3\"></span>zapre<span class=\"_ _3\"></span>zentowane <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>tran<span class=\"_ _3\"></span>sakcje <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ryn<span class=\"_ _3\"></span>ku <span class=\"_ _3\"></span>metali, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>wycen<span class=\"_ _3\"></span>iane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>USD </span>i <span class=\"ff5\">przeliczan<span class=\"_ _3\"></span>e <span class=\"_ _f\"> </span>n<span class=\"_ _3\"></span>a <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N <span class=\"_ _f\"> </span>p<span class=\"_ _3\"></span>o <span class=\"_ _f\"> </span>ku<span class=\"_ _3\"></span>rsie <span class=\"_ _0\"> </span>z <span class=\"_ _0\"> </span>dnia <span class=\"_ _0\"> </span>ko\u0144cz\u0105cego<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>okres <span class=\"_ _0\"> </span>sp<span class=\"_ _3\"></span>rawozdawczy, <span class=\"_ _0\"> </span>nat<span class=\"_ _3\"></span>omiast <span class=\"_ _0\"> </span>kolumna <span class=\"_ _0\"> </span>\u201eraze<span class=\"_ _3\"></span>m <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>ln <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N\u201d <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>wzgl\u0119dnia <span class=\"_ _0\"> </span>r\u00f3wnie\u017c<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wart<span class=\"_ _0\"> </span>o\u015b\u0107 </span>godziw\u0105 in<span class=\"_ _3\"></span>strument\u00f3w pochodnych w<span class=\"_ _3\"></span>ycenianych<span class=\"_ _3\"></span> wy\u0142\u0105cznie w PLN, kt\u00f3rych<span class=\"_ _3\"></span> wycena zale\u017cy od kurs\u00f3w<span class=\"_ _3\"></span> walutowych.<span class=\"_ _3c\"> </span>Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci Grupy Kap<span class=\"_ _4\"></span>ita\u0142owej na r<span class=\"_ _4\"></span>yzyko zmian <span class=\"_ _4\"></span>kurs\u00f3w w<span class=\"_ _4\"></span>alutowych w<span class=\"_ _4\"></span> 2023 r<span class=\"_ _4\"></span>. i 2022 r.<span class=\"ff2 fc0\"> </span>Warto\u015b\u0107 nara\u017cona na ryzyko Warto\u015b\u0107 bilansowa 31.12.2023 Zmiana kursu USD/PL<span class=\"_ _3\"></span>N Zmiana kursu EU<span class=\"_ _3\"></span>R/PLN Zmiana kursu CAD/<span class=\"_ _3\"></span>PLN 4,46 (+13%) 3,50 (-11%) 4,79 (+10%) 4,13 (-5%) 3,27 (+10%) 2,77(-7%) Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia</span> finansowe na dzie<span class=\"_ _3\"></span>\u0144 31.12.2023<span class=\"_ _3\"></span><span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>wynik finansowy wynik finansowy<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>Udzia\u0142y i akcje<span class=\"_ _3\"></span><span class=\"ff2\"> </span>4 829<span class=\"ls0\"> </span>- - - - - - - - Nale\u017cno\u015bci od od<span class=\"_ _3\"></span>biorc\u00f3w <span class=\"ff2\"> </span>524<span class=\"ls0\"> </span>932<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>- (38)<span class=\"ls0\"> </span>- 15<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>2 (2)<span class=\"ls0\"> </span>\u015arodki pieni<span class=\"_ _3\"></span>\u0119\u017cne i ekwiwalenty<span class=\"ff2\"> </span>1 306<span class=\"ls0\"> </span>1 729<span class=\"ls0\"> </span>148<span class=\"ls0\"> </span>- (121) - 14<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>7 (5)<span class=\"ls0\"> </span>D\u0142ugoterminowe<span class=\"_ _3\"></span> po\u017cyczki udzielone <span class=\"_ _3\"></span><span class=\"ff2\"> </span>na <span class=\"ff3\">rzecz wsp\u00f3lne<span class=\"_ _3\"></span>go przedsi\u0119wzi\u0119c<span class=\"_ _3\"></span>ia</span> 9 096<span class=\"ls0\"> </span>9 <span class=\"ls3\">096</span> 1 223 - (997) - - - - - Pozosta\u0142e aktywa fi<span class=\"_ _3\"></span>nansowe <span class=\"ff2\"> </span>174<span class=\"ls0\"> </span>847<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>- (13)<span class=\"ls0\"> </span>- - - 5 (3)<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe 292<span class=\"ls0\"> </span>292<span class=\"ls0\"> </span>(4) (500) 4 413<span class=\"ls0\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>- - Zobowi\u0105zania wob<span class=\"_ _3\"></span>ec dostawc\u00f3w <span class=\"_ _3\"></span><span class=\"ff2\"> </span>i podobne (2 238) (6<span class=\"ls0\"> <span class=\"ls3\">385)</span> </span>(121) - 99<span class=\"ls0\"> </span>- (131) - 64<span class=\"ls0\"> </span>- Zobowi\u0105zania z tytu\u0142u z<span class=\"_ _3\"></span>ad\u0142u\u017cenia<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(2 828) (5<span class=\"ls0\"> <span class=\"ls3\">725)</span> </span>(368) - 300<span class=\"ls0\"> </span>- (4)<span class=\"ls0\"> </span>2 (5)<span class=\"ls0\"> </span>3 Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(18) (321) (1)<span class=\"ls0\"> </span>- 1 - (1)<span class=\"ls0\"> </span>1 - - Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy <span class=\"ff2\"> </span>940<span class=\"ls0\"> </span>(765) (107) (11) 73<span class=\"ls0\"> </span>(7) Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody <span class=\"_ _3\"></span><span class=\"ff2\"> </span>(500) 413<span class=\"ls0\"> </span>Warto\u015b\u0107 nara\u017cona na ryzyko Warto\u015b\u0107 bilansowa 31.12.2022 Zmiana kursu USD/PL<span class=\"_ _3\"></span>N Zmiana kursu EU<span class=\"_ _3\"></span>R/PLN Zmiana kursu <span class=\"_ _3\"></span>CAD/PLN 5,03 (+14%) 3,91 (-11%) 5,18 (+10%) 4,48 (-5%) 3,68 (+13%) 2,88 (-11%) Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia</span> finansowe na dzie<span class=\"_ _3\"></span>\u0144 31.12.2022<span class=\"_ _3\"></span><span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>wynik finansowy wynik finansowy<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>Udzia\u0142y i akcje<span class=\"_ _3\"></span><span class=\"ff2\"> </span>4 521<span class=\"ls0\"> </span>- - - - - - - - Nale\u017cno\u015bci od od<span class=\"_ _3\"></span>biorc\u00f3w <span class=\"ff2\"> </span>776<span class=\"ls0\"> </span>1 178<span class=\"ls0\"> </span>88<span class=\"ls0\"> </span>- (68)<span class=\"ls0\"> </span>- 15<span class=\"ls0\"> </span>(6)<span class=\"ls0\"> </span>2 (2)<span class=\"ls0\"> </span>\u015arodki pieni<span class=\"_ _3\"></span>\u0119\u017cne i ekwiwalenty<span class=\"ff2\"> </span>868<span class=\"ls0\"> </span>1 200<span class=\"ls0\"> </span>102<span class=\"ls0\"> </span>- (79)<span class=\"ls0\"> </span>- 10<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>7 (6)<span class=\"ls0\"> </span>D\u0142ugoterminowe<span class=\"_ _3\"></span> po\u017cyczki udzielone n<span class=\"_ _3\"></span>a rzecz <span class=\"ff3\">wsp\u00f3lne<span class=\"_ _3\"></span>go przedsi\u0119wzi\u0119cia<span class=\"_ _3\"></span></span> 9 603<span class=\"ls0\"> </span>9 603<span class=\"ff7 fs8 ls0\"> </span>1 372 - (1<span class=\"ls0\"> 065) </span>- - - - - Pozosta\u0142e aktywa fi<span class=\"_ _3\"></span>nansowe <span class=\"ff2\"> </span>234<span class=\"ls0\"> </span>890<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>- (21)<span class=\"ls0\"> </span>- - - 5 (4)<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe 357<span class=\"ls0\"> </span>357<span class=\"ls0\"> </span>(3)<span class=\"fs5 ls0\"> </span>(1<span class=\"ls0\"> 197)<span class=\"fs5\"> </span></span>(6)<span class=\"fs5 ls0\"> </span>1 193<span class=\"fs5\"> </span>(2)<span class=\"ls0\"> </span>1 - - Zobowi\u0105zania wob<span class=\"_ _3\"></span>ec dostawc\u00f3w <span class=\"_ _3\"></span><span class=\"ff2\"> </span>i podobne (1<span class=\"ls0\"> <span class=\"ls3\">063)</span> </span>(3<span class=\"ls0\"> <span class=\"ls3\">280)</span> </span>(96)<span class=\"ls0\"> </span>- 75<span class=\"ls0\"> </span>- (37)<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>(5)<span class=\"ls0\"> </span>4 Zobowi\u0105zania z tytu\u0142u <span class=\"_ _3\"></span>zad\u0142u\u017cenia<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(3<span class=\"ls0\"> <span class=\"ls3\">578)</span> </span>(6<span class=\"ls0\"> <span class=\"ls3\">443)</span> </span>(499) - 387<span class=\"ls0\"> </span>- (5)<span class=\"ls0\"> </span>2 (5)<span class=\"ls0\"> </span>5 Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(49) (211) (6)<span class=\"ls0\"> </span>- 4 - (1)<span class=\"ls0\"> </span>- - - Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy <span class=\"ff2\"> </span>986<span class=\"ls0\"> </span>- (773) - (20) 9 4 (3) Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody <span class=\"_ _3\"></span><span class=\"ff1\"> </span>(1<span class=\"ls0\"> <span class=\"ls3\">197)</span> </span>1 193<span class=\"ls0\"> </span>- - - - Nota 7.5.1.4 Ryzy<span class=\"_ _4\"></span>ko zmian <span class=\"_ _4\"></span>st\u00f3p pr<span class=\"_ _4\"></span>ocentowych<span class=\"ff1\"> </span>Na <span class=\"_ _f\"></span>ryzyko <span class=\"_ _f\"></span>st\u00f3p <span class=\"_ _f\"></span>procentowych <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>2023 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>nara\u017cona <span class=\"_ _f\"></span>by\u0142a <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>zwi\u0105zku <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>udzielonymi <span class=\"_ _f\"></span>po\u017cyczkami <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>rzecz <span class=\"_ _3\"></span>wsp\u00f3lnego przedsi\u0119wzi\u0119cia, <span class=\"_ _f\"></span>lokowaniem <span class=\"_ _f\"></span>\u015brodk\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych, <span class=\"_ _f\"></span>programem <span class=\"_ _f\"></span>faktoringu <span class=\"_ _0\"></span>d\u0142u\u017cn<span class=\"ff2\">ego <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>korzystaniem <span class=\"_ _0\"></span>z </span>zewn\u0119trznyc<span class=\"_ _4\"></span>h \u017ar\u00f3de\u0142 finansowania<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>Pozycje oprocentowan<span class=\"_ _4\"></span>e wed\u0142ug stopy zmienn<span class=\"_ _4\"></span>ej nara\u017caj\u0105 Grup<span class=\"_ _4\"></span>\u0119 na ryzyko zmiany przep\u0142yw\u00f3w pieni\u0119\u017cn<span class=\"_ _4\"></span>ych z danej pozycji w  wyniku<span class=\"_ _4\"></span>  z<span class=\"_ _4\"></span>miany <span class=\"_ _2\"> </span>st\u00f3p <span class=\"_ _12\"> </span>procentowych <span class=\"_ _2\"> </span>(tj.  wp<span class=\"_ _4\"></span>\u0142ywaj\u0105 <span class=\"_ _2\"> </span>na  wysok<span class=\"_ _4\"></span>o\u015b\u0107 <span class=\"_ _12\"> </span>koszt\u00f3w <span class=\"_ _2\"> </span>lub  przy<span class=\"_ _4\"></span>chod\u00f3w  <span class=\"ff2\">od<span class=\"_ _4\"></span>setkowych <span class=\"_ _2\"> </span>ujmowanych<span class=\"_ _4\"></span> </span>w wyniku <span class=\"_ _3\"></span>finansowym). <span class=\"_ _3\"></span><span class=\"ff3\">Pozycje <span class=\"_ _3\"></span>oprocentowane <span class=\"_ _3\"></span>wed\u0142ug <span class=\"_ _3\"></span>stopy <span class=\"_ _f\"></span>sta\u0142ej <span class=\"_ _3\"></span>nara\u017caj\u0105 <span class=\"_ _3\"></span>Grup\u0119 <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>ryzyko <span class=\"_ _3\"></span>zmiany <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _3\"></span>godziwej </span>danej pozycji, <span class=\"ff3\">z wy\u0142\u0105czeni<span class=\"_ _4\"></span>em pozycji wycenianych w<span class=\"_ _4\"></span>ed\u0142ug zamortyz<span class=\"_ _4\"></span>owanego kosztu, dla k<span class=\"_ _4\"></span>t\u00f3rych zmiana<span class=\"_ _4\"></span> warto\u015bci godziwej<span class=\"_ _4\"></span> </span>ni<span class=\"ff3 ls0\">e wp\u0142ywa na<span class=\"ff2\"> </span>ich <span class=\"_ _4\"></span>wycen\u0119 oraz<span class=\"_ _4\"></span> na wynik fina<span class=\"_ _4\"></span>nsowy.<span class=\"ff2 fcf\"> </span></span>Poni\u017cej przedstawi<span class=\"_ _4\"></span>ono g\u0142\u00f3wn<span class=\"_ _4\"></span>e pozycje, <span class=\"_ _4\"></span>kt\u00f3re nara\u017c<span class=\"_ _4\"></span>one s\u0105 na ryzy<span class=\"_ _4\"></span>ko st\u00f3p procen<span class=\"_ _4\"></span>towych.<span class=\"ff2\"> </span>Stan na 31.12.2<span class=\"_ _4\"></span>023 Stan na 31.12.2<span class=\"_ _4\"></span>022 Ryzyko przep\u0142yw\u00f3w pieni\u0119\u017cnych<span class=\"ff1\"> </span>Ryzyko warto\u015bci godziwej Razem Ryzyko przep\u0142yw\u00f3w pieni\u0119\u017cnych<span class=\"ff1\"> </span>Ryzyko warto\u015bci godziwej Razem \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne<span class=\"ff2\"> </span>1 729 - 1 729 1 200 - 1 200 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>- 22<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>- 20<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>Nota 7.1 Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u zad\u0142u\u017cenia<span class=\"ff2\"> </span>(2<span class=\"ls0\"> <span class=\"lse\">714)</span> </span>(3<span class=\"ls0\"> <span class=\"lse\">011)</span> </span>(5<span class=\"ls0\"> <span class=\"lsf\">725)</span> </span>(2<span class=\"ls0\"> <span class=\"lse\">656)</span> </span>(3 787) (6 443) Zobowi\u0105zania podobne* (3<span class=\"ls0\"> <span class=\"lse\">021)</span> </span>- (3<span class=\"ls0\"> <span class=\"lsf\">021)</span> </span>(18) - (18) * W <span class=\"_ _0\"> </span>celu<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>efektywn<span class=\"_ _3\"></span>ego <span class=\"_ _0\"> </span>zarz\u0105<span class=\"_ _3\"></span>dzania <span class=\"_ _1\"> </span>kapita\u0142em<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>obrotowy<span class=\"_ _3\"></span>m <span class=\"_ _0\"> </span>oraz <span class=\"_ _1\"> </span>term<span class=\"_ _3\"></span>inowej <span class=\"_ _0\"> </span>re<span class=\"_ _3\"></span>alizacji <span class=\"_ _0\"> </span>wzaj<span class=\"_ _3\"></span>emnych <span class=\"_ _0\"> </span>zo<span class=\"_ _3\"></span>bowi\u0105za\u0144 <span class=\"_ _1\"> </span>wynikaj\u0105cych <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>obowi\u0105<span class=\"_ _3\"></span>zuj\u0105<span class=\"_ _f\"></span><span class=\"ff6\">cych </span>um\u00f3w <span class=\"_ _19\"> </span>z <span class=\"_ _19\"> </span>d<span class=\"_ _3\"></span>ostawcami, <span class=\"_ _19\"> </span>Grupa <span class=\"_ _19\"> </span>re<span class=\"_ _3\"></span>alizowa\u0142a <span class=\"_ _19\"> </span>umow<span class=\"_ _3\"></span>y  o<span class=\"_ _3\"></span><span class=\"ff6\"> </span>\u015bwia<span class=\"_ _3\"></span>dczenie <span class=\"_ _19\"> </span>us\u0142ug <span class=\"_ _19\"> </span>faktori<span class=\"_ _3\"></span>ngu <span class=\"_ _19\"> </span>d\u0142u\u017cnego. <span class=\"_ _19\"> </span>W <span class=\"_ _19\"> </span>zw<span class=\"_ _3\"></span>i\u0105zku <span class=\"_ _19\"> </span>z <span class=\"_ _19\"> </span>powy\u017cszym<span class=\"_ _3\"></span>  d<span class=\"_ _3\"></span>la <span class=\"_ _19\"> </span>cz\u0119\u015bci <span class=\"_ _19\"> </span>portfela zobowi\u0105<span class=\"_ _3\"></span>za\u0144  wobec  dostawc\u00f3w  uzgodni<span class=\"_ _3\"></span>ono  wyd\u0142u\u017cenie  term<span class=\"_ _3\"></span>in\u00f3w  sp\u0142aty  zobowi\u0105z<span class=\"_ _3\"></span>a\u0144  za  dodatkowym  wyna<span class=\"_ _3\"></span>grodzeniem  w  formie  o<span class=\"_ _3\"></span>dsetek. Odsetki <span class=\"_ _10\"> </span>wyznaczane <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _19\"> </span>w<span class=\"_ _3\"></span>ed\u0142ug <span class=\"_ _19\"> </span>stopy <span class=\"_ _19\"> </span>zmie<span class=\"_ _3\"></span>nnej, <span class=\"_ _19\"> </span>w <span class=\"_ _19\"> </span>o<span class=\"_ _3\"></span>parciu <span class=\"_ _19\"> </span>o<span class=\"_ _3\"></span><span class=\"ff6\"> </span>sta\u0142\u0105 <span class=\"_ _19\"> </span>ma<span class=\"_ _3\"></span>r\u017c\u0119 <span class=\"_ _19\"> </span>powi\u0119kszo<span class=\"_ _3\"></span>n\u0105 <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>okre\u015bl<span class=\"_ _3\"></span>ony <span class=\"_ _19\"> </span>wska\u017anik <span class=\"_ _10\"> </span>referencyjn<span class=\"_ _3\"></span>y <span class=\"_ _19\"> </span>ustalony <span class=\"_ _19\"> </span>dla poszczeg\u00f3l<span class=\"_ _3\"></span>nych walut. Szczeg\u00f3\u0142y dot<span class=\"_ _3\"></span>ycz\u0105ce faktoringu d\u0142u\u017cnego op<span class=\"_ _3\"></span>isano w Nocie 8.4.1, Nocie 10.<span class=\"_ _3\"></span>3 oraz Nocie 10.4.<span class=\"_ _3\"></span><span class=\"ff6 fc9\"> </span>Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _f\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _f\"></span>2023 <span class=\"_ _0\"></span>r. <span class=\"_ _0\"></span>Jednostka <span class=\"_ _0\"></span>Dominuj\u0105<span class=\"_ _4\"></span>ca <span class=\"_ _f\"></span>po<span class=\"_ _3\"></span>siada<span class=\"_ _4\"></span>\u0142a <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ransakcje <span class=\"_ _f\"></span>CIRS <span class=\"_ _0\"></span>(<span class=\"ff6\">Cross <span class=\"_ _0\"> </span>Currency <span class=\"_ _0\"></span>Interest <span class=\"_ _f\"></span>Rate <span class=\"_ _0\"></span>Swap<span class=\"ff2\"> <span class=\"_ _0\"></span>- <span class=\"_ _0\"></span>swap </span></span>walutowo-<span class=\"ff3\">pr<span class=\"_ _4\"></span>ocentowy) <span class=\"_ _2\"> </span>z  termin<span class=\"_ _4\"></span>ami <span class=\"_ _2\"> </span>zapadalno\u015bci <span class=\"_ _2\"> </span>w  czerwcu <span class=\"_ _2\"> </span>2024 <span class=\"_ _2\"> </span>r.  ora<span class=\"_ _4\"></span>z <span class=\"_ _2\"> </span>czerwcu  2<span class=\"_ _4\"></span>029 <span class=\"_ _2\"> </span>r.,  dla <span class=\"_ _2\"> </span>nomina\u0142u  2<span class=\"ff2\"> mld <span class=\"_ _2\"> </span>PLN, </span></span>zabezpieczaj\u0105ce <span class=\"_ _0\"> </span>zar\u00f3wno <span class=\"_ _1\"> </span>przychody <span class=\"_ _1\"> </span>ze <span class=\"_ _2\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>walucie, <span class=\"_ _1\"> </span>jak <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>zmienne <span class=\"_ _1\"> </span>oprocentowanie <span class=\"_ _1\"> </span>wyemitowanych <span class=\"_ _0\"></span>obligacji. P<span class=\"ff3\">ozycj\u0119 zabezpi<span class=\"_ _4\"></span>eczaj\u0105c\u0105 otwar<span class=\"_ _4\"></span>t\u0105 na <span class=\"_ _4\"></span>dzie\u0144 31 grud<span class=\"_ _4\"></span>nia 2023<span class=\"_ _4\"></span> r. oraz 31 <span class=\"_ _4\"></span>grudnia 2022<span class=\"_ _4\"></span> r. prezentuje ta<span class=\"_ _4\"></span>bela w Nocie 7<span class=\"_ _4\"></span>.5.1.3.<span class=\"ff2\"> </span></span>Poni\u017csza <span class=\"_ _2\"> </span>tabela  prezen<span class=\"_ _4\"></span>tuje  ana<span class=\"_ _4\"></span>liz\u0119 <span class=\"_ _2\"> </span>wra\u017cliwo\u015bci  Grupy <span class=\"_ _12\"> </span>Kapita\u0142o<span class=\"_ _4\"></span>wej<span class=\"ff2\">  </span>na <span class=\"_ _2\"> </span>ryzyko  zmiany <span class=\"_ _2\"> </span>st\u00f3p <span class=\"_ _12\"> </span>procentow<span class=\"_ _4\"></span>ych, <span class=\"_ _12\"> </span>zak\u0142adaj\u0105c\u0105<span class=\"_ _4\"></span> zmiany <span class=\"_ _14\"> </span>st\u00f3p <span class=\"_ _14\"> </span>procentowych <span class=\"_ _14\"> </span><span class=\"ff2\">dla <span class=\"_ _14\"> </span>pozycji <span class=\"_ _14\"> </span>bilansowych <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>PLN, <span class=\"_ _14\"> </span>USD <span class=\"_ _c\"> </span>i <span class=\"_ _14\"> </span>EUR <span class=\"_ _14\"> </span>(podane <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>punktach <span class=\"_ _14\"> </span>bazowych <span class=\"_ _14\"> </span></span>\u2013<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _14\"> </span>pb). </span>Do<span class=\"ls0\"> <span class=\"ff3\">wyznaczenia <span class=\"_ _2\"> </span>zakresu  po<span class=\"_ _4\"></span>tencjalnych <span class=\"_ _2\"> </span>zmian  st\u00f3p <span class=\"_ _12\"> </span>procent<span class=\"_ _4\"></span>owych <span class=\"_ _2\"> </span>zasto<span class=\"_ _3\"></span>sowan<span class=\"_ _4\"></span>o <span class=\"_ _12\"> </span>metod\u0119 <span class=\"_ _2\"> </span>eksperck\u0105 <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>uwzgl\u0119dnieniem<span class=\"_ _4\"></span> </span></span>wskaza\u0144 modelu A<span class=\"_ _4\"></span>RMA.<span class=\"ff2\"> </span>31.12.2023<span class=\"_ _4\"></span> zmiana st\u00f3<span class=\"_ _4\"></span>p procent<span class=\"_ _4\"></span>owych<span class=\"_ _4\"></span><span class=\"ff1\"> </span>31.12.2022<span class=\"_ _4\"></span> zmiana st\u00f3<span class=\"_ _4\"></span>p procent<span class=\"_ _4\"></span>owych<span class=\"_ _4\"></span><span class=\"ff1\"> </span>+50 pb (PLN, USD, <span class=\"_ _4\"></span>EUR) -<span class=\"ls58\">150</span> pb  (PLN, USD, <span class=\"_ _4\"></span>EUR) +150 pb (PLN, USD, <span class=\"_ _4\"></span>EUR) -<span class=\"ls58\">100</span> pb  (PLN, USD, <span class=\"_ _4\"></span>EUR) wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"_ _3\"></span><span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"_ _3\"></span><span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"_ _3\"></span><span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"_ _3\"></span><span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>\u015arodki pie<span class=\"_ _4\"></span>ni\u0119\u017cne<span class=\"ff2\"> </span>9 - (26) - 18<span class=\"fs6 ls0\"> </span>-<span class=\"fs6\"> </span>(12)<span class=\"fs6\"> </span>-<span class=\"fs6\"> </span>Zobowi\u0105za<span class=\"_ _4\"></span>nie z tytu\u0142<span class=\"_ _4\"></span>u zad\u0142u<span class=\"_ _4\"></span>\u017cenia <span class=\"ff2\"> </span>(14) - 41<span class=\"ls0\"> </span>- (40)<span class=\"fs6\"> </span>-<span class=\"fs6\"> </span>27<span class=\"fs6 ls0\"> </span>-<span class=\"fs6\"> </span>Pochodne i<span class=\"_ _4\"></span>nstrument<span class=\"_ _4\"></span>y finansowe <span class=\"_ _4\"></span><span class=\"ff3\">\u2013<span class=\"ff2\"> stopa p<span class=\"_ _4\"></span>rocentow<span class=\"_ _4\"></span>a </span></span>-<span class=\"fs5\"> </span>31<span class=\"fs5 ls0\"> </span>-<span class=\"fs5\"> </span>(107)<span class=\"fs5\"> </span>- 134<span class=\"ls0\"> </span>- (97) Zobowi\u0105za<span class=\"_ _4\"></span>nia podo<span class=\"_ _4\"></span>bne<span class=\"ff1 fc2\"> </span>(15) - 45<span class=\"ls0\"> </span>- -<span class=\"fs6\"> </span>-<span class=\"fs6\"> </span>-<span class=\"fs6\"> </span>-<span class=\"fs6\"> </span>Wp\u0142yw na <span class=\"_ _4\"></span>wynik fin<span class=\"_ _4\"></span>ansowy<span class=\"_ _4\"></span><span class=\"ff1\"> </span>(20) - 60<span class=\"ls0\"> </span>- (22)<span class=\"fs6\"> </span>-<span class=\"fs6\"> </span>15<span class=\"fs6 ls0\"> </span>-<span class=\"fs6\"> </span>Wp\u0142yw na p<span class=\"_ _4\"></span>ozosta\u0142e <span class=\"_ _4\"></span>ca\u0142kowite dochody<span class=\"_ _4\"></span> -<span class=\"ff2 fs6\"> </span>31<span class=\"ls0\"> </span>- (107) - 134<span class=\"fs6 ls0\"> </span>- (97)<span class=\"fs6\"> </span>Wp\u0142yw refor<span class=\"_ _4\"></span>my stawek ref<span class=\"_ _4\"></span>erencyjnyc<span class=\"_ _4\"></span>h<span class=\"ff1\"> </span>W <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>stawki <span class=\"_ _3\"></span>referencyjne LIBOR <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span><span class=\"ff3\">zawartych <span class=\"_ _3\"></span>przez <span class=\"_ _3\"></span>Grup\u0119 <span class=\"_ _3\"></span>umowach <span class=\"_ _3\"></span>finansowania zewn\u0119trznego <span class=\"_ _3\"></span>zosta\u0142y <span class=\"_ _3\"></span>zast\u0105pion<span class=\"_ _4\"></span>e<span class=\"ff2 fs8\"> </span></span>stawk\u0105 <span class=\"_ _f\"></span>SOFR <span class=\"_ _f\"></span>lub <span class=\"_ _0\"></span>CME <span class=\"_ _f\"></span>TERM <span class=\"_ _f\"></span>SOFR. <span class=\"_ _f\"></span>Stawki <span class=\"_ _0\"></span>te <span class=\"_ _f\"></span>maj\u0105 <span class=\"_ _f\"></span>zastosowanie <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>nowo <span class=\"_ _0\"></span>zawieranych <span class=\"_ _3\"></span>umowach <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>inst<span class=\"_ _3\"></span>ytucjam<span class=\"_ _4\"></span>i finansowymi w wa<span class=\"_ _4\"></span>lucie USD. <span class=\"_ _4\"></span> Komitet Steruj\u0105cy Narodowej Grupy <span class=\"_ _3\"></span>Roboczej ds. <span class=\"_ _3\"></span>reformy wska\u017anik\u00f3w referencyjnych, kt\u00f3ra zo<span class=\"_ _3\"></span>sta\u0142a powo\u0142ana w <span class=\"_ _3\"></span>zwi\u0105zku<span class=\"_ _4\"></span> z <span class=\"ff3\">reform\u0105 <span class=\"_ _f\"></span>wska\u017anik\u00f3w <span class=\"_ _0\"></span>referencyjnych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Polsce, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>pa\u017adzierniku <span class=\"_ _0\"></span>2023 <span class=\"_ _f\"></span>r.<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>zrewidowa\u0142 <span class=\"_ _0\"></span>harmonogra<span class=\"_ _4\"></span>m <span class=\"_ _0\"></span>procesu <span class=\"_ _0\"></span>zast\u0105pienia </span>wska\u017anik\u00f3w <span class=\"_ _3\"></span>referencyjnych <span class=\"_ _3\"></span>WIBOR<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>WIBID <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>nowy <span class=\"_ _3\"></span>wska\u017anik <span class=\"_ _3\"></span>refe<span class=\"_ _3\"></span>rencyjny <span class=\"_ _3\"></span><span class=\"ff2\">typu <span class=\"_ _f\"></span>RFR <span class=\"_ _3\"></span>(risk-free-rate). <span class=\"_ _f\"></span>W <span class=\"_ _3\"></span>toku <span class=\"_ _f\"></span>prac <span class=\"_ _3\"></span>nad </span>reform\u0105 <span class=\"_ _1\"> </span>zidentyfikowano <span class=\"_ _1\"> </span>szereg <span class=\"_ _2\"> </span>specyficznych <span class=\"_ _1\"> </span>dla <span class=\"_ _2\"> </span>polskiego <span class=\"_ _1\"> </span>sektora <span class=\"_ _2\"> </span>finansoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>wyzwa\u0144 <span class=\"_ _1\"> </span>wynikaj\u0105cych <span class=\"_ _2\"> </span>ze <span class=\"_ _1\"> </span>skali <span class=\"_ _2\"> </span>oraz struktury <span class=\"_ _15\"> </span>um\u00f3w <span class=\"_ _14\"> </span>i <span class=\"_ _15\"> </span>inst<span class=\"_ _3\"></span>rumen<span class=\"_ _4\"></span>t\u00f3w <span class=\"_ _15\"> </span>wykorzystuj\u0105cych <span class=\"_ _15\"> </span>WIBOR, <span class=\"_ _15\"> </span>gene<span class=\"_ _3\"></span>ruj\u0105c<span class=\"_ _4\"></span>ych <span class=\"_ _15\"> </span>ryzyko <span class=\"_ _14\"> </span>dla <span class=\"_ _15\"> </span>przeprowadzenia <span class=\"_ _15\"> </span>bezpie<span class=\"_ _3\"></span><span class=\"ff2\">cznej </span>konwersji. Skutkiem <span class=\"_ _3\"></span>tego by\u0142o <span class=\"_ _3\"></span>wyznaczeni<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>nowych termin\u00f3w <span class=\"_ _3\"></span>wprowadza<span class=\"_ _4\"></span>nia <span class=\"_ _3\"></span>zmian w <span class=\"_ _3\"></span>celu <span class=\"_ _3\"></span>ograniczenia ryzyka <span class=\"_ _3\"></span>i koszt\u00f3w reformy wska\u017anik<span class=\"_ _4\"></span>\u00f3w referenc<span class=\"_ _4\"></span>yjnych. Kom<span class=\"_ _4\"></span>itet wskaza\u0142 f<span class=\"_ _4\"></span>inalny m<span class=\"_ _4\"></span>oment k<span class=\"_ _4\"></span>onwersji na koni<span class=\"_ _4\"></span>ec 2027 <span class=\"_ _4\"></span>r.<span class=\"_ _3\"></span><span class=\"ff2\"> </span><div class=\"c w2 h0 gs10da\"><div class=\"t m0 x2d h18 y5f ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h8 ya44 ff3 fs6 fc0 sc0 ls0 ws0\">Do <span class=\"_ _3\"></span>2027 r. <span class=\"_ _3\"></span>reforma <span class=\"_ _3\"></span>IBOR nie <span class=\"_ _3\"></span>b\u0119dzie <span class=\"_ _3\"></span>mia\u0142a <span class=\"_ _3\"></span>tak\u017ce <span class=\"_ _3\"></span>wp\u0142ywu na <span class=\"_ _3\"></span>stop\u0119 <span class=\"_ _3\"></span>procentow\u0105 wykorzystywan\u0105 w <span class=\"_ _3\"></span>zakresie <span class=\"_ _3\"></span>instrumen<span class=\"_ _4\"></span>t\u00f3w </div><div class=\"t m0 x2d h8 ya45 ff3 fs6 fc0 sc0 ls0 ws0\">pochodnych <span class=\"_ _14\"> </span>Grupy, <span class=\"_ _14\"> </span>poniewa\u017c <span class=\"_ _14\"> </span>zawarte <span class=\"_ _14\"> </span>transakcje <span class=\"_ _14\"> </span>CIRS <span class=\"_ _c\"> </span>(otwarte <span class=\"_ _14\"> </span>transakcje <span class=\"_ _14\"> </span>swapa <span class=\"_ _14\"> </span>walutowo<span class=\"_ _3\"></span><span class=\"ff2\">-procent<span class=\"_ _4\"></span>owego) <span class=\"_ _14\"> </span>oraz </span></div><div class=\"t m0 x2d h8 yb73 ff3 fs6 fc0 sc0 ls0 ws0\">wyemitowane <span class=\"_ _f\"></span>przez <span class=\"_ _0\"></span>Jednostk\u0119 <span class=\"_ _f\"></span>Dominuj\u0105c\u0105 <span class=\"_ _f\"></span>obligacje <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>parte<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>wska\u017aniku <span class=\"_ _0\"></span>referenc<span class=\"_ _3\"></span><span class=\"ff2\">yjnym <span class=\"_ _f\"></span>WIBOR. <span class=\"_ _f\"></span>W <span class=\"_ _0\"></span>przypadku <span class=\"_ _f\"></span>te<span class=\"_ _3\"></span>go<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x2d h8 yb74 ff3 fs6 fc0 sc0 ls0 ws0\">benchmarku,  do  2027<span class=\"_ _4\"></span>  r.  znajdujemy  si\u0119  w  okresie  przej\u015bciow<span class=\"_ _4\"></span>ym,  w  kt\u00f3rym  nie  b\u0119d\u0105  wymagane  do<span class=\"_ _4\"></span>stosowania  dla<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 yc5b ff3 fs6 fc0 sc0 ls0 ws0\">transakcji <span class=\"_ _11\"> </span>zawartych <span class=\"_ _11\"> </span>przed <span class=\"_ _15\"> </span>reform\u0105<span class=\"_ _4\"></span>. <span class=\"_ _15\"> </span>Po <span class=\"_ _11\"> </span>2027 <span class=\"_ _11\"> </span>r. <span class=\"_ _15\"> </span>reforma <span class=\"_ _11\"> </span>IBOR <span class=\"_ _11\"> </span>mo\u017ce <span class=\"_ _15\"> </span>mie\u0107 <span class=\"_ _15\"> </span>wp\u0142yw <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>zabezpieczenie <span class=\"_ _11\"> </span>przep\u0142yw\u00f3w </div><div class=\"t m0 x2d h8 yc5c ff3 fs6 fc0 sc0 ls0 ws0\">pieni\u0119\u017cnych <span class=\"_ _f\"></span>zmiennych <span class=\"_ _f\"></span>odsetek <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>wye<span class=\"_ _3\"></span>mitowany<span class=\"_ _4\"></span>ch <span class=\"_ _f\"></span>obligacji <span class=\"_ _f\"></span>(Transza <span class=\"_ _f\"></span>B) <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _f\"></span>1,6 <span class=\"_ _f\"></span>mld <span class=\"_ _0\"></span>PLN, <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _f\"></span>o <span class=\"_ _0\"></span>WIBOR </div><div class=\"t m0 x2d h8 yc5d ff2 fs6 fc0 sc0 ls0 ws0\">6M, <span class=\"_ _f\"></span>tj. <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>transakcje <span class=\"_ _f\"></span>CIRS <span class=\"_ _f\"></span>(swap <span class=\"_ _f\"></span>walutowo-<span class=\"ff3\">procentowy) <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>terminem <span class=\"_ _3\"></span>realizacji <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>2029 <span class=\"_ _3\"></span>r. <span class=\"_ _0\"></span>Grupa <span class=\"_ _f\"></span>zastosowa<span class=\"_ _4\"></span>\u0142a <span class=\"_ _f\"></span>tymczasowe<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x2d h8 yc5e ff3 fs6 fc0 sc0 ls0 ws0\">odst\u0119pstwa <span class=\"_ _0\"></span>od <span class=\"_ _1\"> </span>stosowan<span class=\"_ _4\"></span>ia <span class=\"_ _0\"></span>szczeg\u00f3lnych <span class=\"_ _0\"></span>wymog\u00f3w <span class=\"_ _1\"> </span>rachunkow<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _0\"> </span>zabezpiecze\u0144 <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>MSSF <span class=\"_ _0\"></span>9 <span class=\"_ _1\"> </span>w <span class=\"_ _0\"></span>zwi\u0105zku <span class=\"_ _0\"></span>z <span class=\"_ _1\"> </span>reform\u0105 <span class=\"_ _0\"></span>IBOR </div><div class=\"t m0 x2d h8 yc5f ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">przyj\u0119\u0142a <span class=\"_ _1a\"> </span>za\u0142o\u017cenie, <span class=\"_ _1a\"> </span>\u017ce <span class=\"_ _1a\"> </span>mo\u017ce <span class=\"_ _1e\"> </span>kontynuowa\u0107 <span class=\"_ _1a\"> </span>powi\u0105zania <span class=\"_ _e\"> </span>zabezpieczaj\u0105ce. <span class=\"_ _1a\"> </span>Kwoty <span class=\"_ _1e\"> </span>nominalne <span class=\"_ _1a\"> </span>instrument<span class=\"_ _4\"></span>\u00f3w </span></div><div class=\"t m0 x2d h8 ycf ff3 fs6 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105cych <span class=\"_ _4\"></span>do kt\u00f3rych <span class=\"_ _4\"></span>stosowane <span class=\"_ _4\"></span>s\u0105 te odst<span class=\"_ _4\"></span>\u0119pstwa ujaw<span class=\"_ _4\"></span>nione s\u0105 <span class=\"_ _4\"></span>w tabeli poni\u017ce<span class=\"_ _4\"></span>j.<span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 y17b ff2 fs6 fc0 sc0 ls0 ws0\">Na dzie<span class=\"ff3\">\u0144 31 grud<span class=\"_ _4\"></span>nia 2023 <span class=\"_ _4\"></span>r. Grupa osza<span class=\"_ _4\"></span>cowa\u0142a, \u017ce wp\u0142<span class=\"_ _4\"></span>yw reform<span class=\"_ _4\"></span>y IBOR na<span class=\"_ _4\"></span> sprawozdanie finan<span class=\"_ _4\"></span>sowe b\u0119dzi<span class=\"_ _4\"></span>e nieistotny.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x2d h8 y212 ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h8 ybfd ff3 fs6 fc0 sc0 ls0 ws0\">Na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>posiada\u0142a <span class=\"_ _3\"></span>instrumenty f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owe <span class=\"_ _3\"></span>oparte <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>zmiennych <span class=\"_ _3\"></span>stopa<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>procentowych, <span class=\"_ _3\"></span>kt\u00f3r<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2d h8 y1df ff3 fs6 fc0 sc0 ls0 ws0\">nie <span class=\"_ _15\"> </span>zosta\u0142y <span class=\"_ _15\"> </span>jeszcze <span class=\"_ _11\"> </span>zast\u0105pione <span class=\"_ _11\"> </span>wska\u017anikami <span class=\"_ _15\"> </span>alternatywnymi.<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>Warto\u015b\u0107 <span class=\"_ _15\"> </span>instrument<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>finansowych, <span class=\"_ _11\"> </span>kt\u00f3re <span class=\"_ _15\"> </span>oparte <span class=\"_ _15\"> </span>s\u0105 </div><div class=\"t m0 x2d h8 y83b ff2 fs6 fc0 sc0 ls0 ws0\">o <span class=\"ff3\">wska\u017anik b\u0119d\u0105c<span class=\"_ _4\"></span>y przedmi<span class=\"_ _4\"></span>otem planowane<span class=\"_ _4\"></span>j reformy,<span class=\"_ _4\"></span> prezentuj<span class=\"_ _4\"></span>e poni\u017csza <span class=\"_ _4\"></span>tabela.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x2d h8 y73c ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w243 h119 gs10db\"><div class=\"t m0 x11 h8 yf9 ff1 fs6 fc2 sc0 ls0 ws0\">Typ instrumentu fi<span class=\"_ _4\"></span>nansoweg<span class=\"_ _4\"></span>o<span class=\"fc0\"> </span></div></div><div class=\"c w245 h119 gs10dc\"><div class=\"t m0 x37 h8 y600 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 bi<span class=\"_ _4\"></span>lansowa<span class=\"ff1\"> </span></div><div class=\"t m0 x67 h8 y4de ff1 fs6 fc2 sc0 ls0 ws0\">na 31.12.2023 </div></div><div class=\"c wbe h119 gs10dd\"><div class=\"t m0 x67 h8 y79f ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 bi<span class=\"_ _4\"></span>lansowa<span class=\"ff1\"> </span></div><div class=\"t m0 x5a h8 y112 ff1 fs6 fc2 sc0 ls0 ws0\">na 31.12.2022 </div></div><div class=\"c w243 h171 gs10de\"><div class=\"t m0 x11 h8 y3c ff2 fs6 fc0 sc0 ls0 ws0\">Kredyty </div></div><div class=\"c w244 h28 gs10df\"><div class=\"t m0 x9b h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">USD LIBOR 1<span class=\"_ _4\"></span>M </div></div><div class=\"c w245 h28 gs10e0\"><div class=\"t m0 x72 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wbe h28 gs10e1\"><div class=\"t m0 x12 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">(528) </div></div><div class=\"c w244 h43 gs10e2\"><div class=\"t m0 x9 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">WIBOR 1M </div></div><div class=\"c w245 h43 gs10e3\"><div class=\"t m0 x6e h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(39) </div></div><div class=\"c wbe h43 gs10e4\"><div class=\"t m0 x76 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(63) </div></div><div class=\"c w243 h2b gs10e5\"><div class=\"t m0 x11 h8 yfd ff3 fs6 fc0 sc0 ls0 ws0\">D\u0142u\u017cne papiery war<span class=\"_ _4\"></span>to\u015bciowe<span class=\"ff2\"> </span></div></div><div class=\"c w244 h2b gs10e6\"><div class=\"t m0 x9 h8 yfd ff2 fs6 fc0 sc0 ls0 ws0\">WIBOR 6M </div></div><div class=\"c w245 h2b gs10e7\"><div class=\"t m0 x33 h8 yfd ff2 fs6 fc0 sc0 ls10 ws0\">(2<span class=\"ls0\"> <span class=\"lse\">002)</span> </span></div></div><div class=\"c wbe h2b gs10e8\"><div class=\"t m0 x7b h8 yfd ff2 fs6 fc0 sc0 ls10 ws0\">(2<span class=\"ls0\"> <span class=\"lse\">002)</span> </span></div></div><div class=\"c w243 h172 gs10e9\"><div class=\"t m0 x11 h8 y158 ff3 fs6 fc0 sc0 ls0 ws0\">Faktoring d\u0142u\u017cny<span class=\"_ _4\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w244 h172 gs10ea\"><div class=\"t m0 x9 h8 y158 ff2 fs6 fc0 sc0 ls0 ws0\">WIBOR 1M </div></div><div class=\"c w245 h172 gs10eb\"><div class=\"t m0 x33 h8 y158 ff2 fs6 fc0 sc0 ls0 ws0\">(1 757) </div></div><div class=\"c wbe h172 gs10ec\"><div class=\"t m0 x76 h8 y158 ff2 fs6 fc0 sc0 ls0 ws0\">(18) </div></div><div class=\"c w243 h101 gs10ed\"><div class=\"t m0 x11 h8 y350 ff2 fs6 fc0 sc0 ls0 ws0\">Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe </div><div class=\"t m0 x11 h8 y127 ff2 fs6 fc0 sc0 ls0 ws0\">(CIRS na 202<span class=\"_ _4\"></span>9 r., 1 60<span class=\"_ _4\"></span>0 mln PLN) </div></div><div class=\"c w244 h101 gs10ee\"><div class=\"t m0 x9 h8 y12f ff2 fs6 fc0 sc0 ls0 ws0\">WIBOR 6M </div></div><div class=\"c w245 h101 gs10ef\"><div class=\"t m0 x4c h8 y12f ff2 fs6 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c wbe h101 gs10f0\"><div class=\"t m0 x12 h8 y12f ff2 fs6 fc0 sc0 ls0 ws0\">(198) </div></div><div class=\"c w243 h25 gs10f1\"><div class=\"t m0 x11 h8 y1c3 ff1 fs6 fc2 sc0 ls0 ws0\">Razem<span class=\"fc0\"> </span></div></div><div class=\"c w245 h25 gs10f2\"><div class=\"t m0 x33 h8 y1c3 ff1 fs6 fc0 sc0 ls57 ws0\">(3<span class=\"ls0\"> <span class=\"lsf\">793)</span> </span></div></div><div class=\"c wbe h25 gs10f3\"><div class=\"t m0 x7b h8 y1c3 ff1 fs6 fc0 sc0 ls57 ws0\">(2<span class=\"ls0\"> <span class=\"lsf\">809)</span> </span></div></div><div class=\"c w2 h0 gs10da\"><div class=\"t m0 x2d h8 yc66 ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h8 yc03 ff4 fs6 fc2 sc0 ls0 ws0\">Nota 7.5.1.5 Ryzy<span class=\"_ _4\"></span>ko zmian <span class=\"_ _4\"></span>cen energii <span class=\"_ _4\"></span>i no\u015bnik\u00f3w en<span class=\"_ _4\"></span>ergii <span class=\"ff1\"> </span></div><div class=\"t m0 x2d h8 ybaa ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _0\"></span>zakresie <span class=\"_ _0\"></span>zarz\u0105dzania <span class=\"_ _0\"></span>ryzykiem <span class=\"_ _0\"></span>rynkowym <span class=\"_ _0\"></span>wynikaj\u0105cym <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>cen <span class=\"_ _1\"> </span>metali <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>walutowym <span class=\"_ _0\"></span>najwi\u0119ksze <span class=\"_ _0\"></span>znaczenie <span class=\"_ _f\"></span>oraz </div><div class=\"t m0 x2d h8 ybab ff3 fs6 fc0 sc0 ls0 ws0\">wp\u0142yw <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>wyniki <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>Kapita\u0142owej KGHM <span class=\"_ _f\"></span>Polska <span class=\"_ _3\"></span>Mied\u017a S<span class=\"_ _3\"></span>.A. <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>skala i <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>rofil <span class=\"_ _3\"></span>dzia\u0142alno\u015bci <span class=\"_ _3\"></span>Jednos<span class=\"_ _4\"></span>tki <span class=\"_ _3\"></span>Dominuj\u0105cej. <span class=\"_ _f\"></span><span class=\"ff2\">Ryzyko </span></div><div class=\"t m0 x2d h8 yc67 ff2 fs6 fc0 sc0 ls0 ws0\">zmiany ce<span class=\"_ _3\"></span>n energii <span class=\"_ _3\"></span>elek<span class=\"_ _4\"></span>tryc<span class=\"ff3\">znej <span class=\"_ _3\"></span>i surowc\u00f3w <span class=\"_ _3\"></span>energet<span class=\"_ _4\"></span>ycznych stanowi <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>Jedn<span class=\"_ _4\"></span>ostki Dominuj\u0105cej <span class=\"_ _3\"></span>ryz<span class=\"_ _4\"></span>yko <span class=\"_ _3\"></span>towar<span class=\"_ _4\"></span>owe, <span class=\"_ _3\"></span>kt\u00f3reg<span class=\"_ _4\"></span>o </span></div><div class=\"t m0 x2d h8 yc68 ff3 fs6 fc0 sc0 ls0 ws0\">pomiaru dokonuj<span class=\"_ _4\"></span>e si\u0119 w opar<span class=\"_ _4\"></span>ciu o jego wp<span class=\"_ _4\"></span>\u0142yw na prz<span class=\"_ _4\"></span>ep\u0142ywy pien<span class=\"_ _4\"></span>i\u0119\u017cne. <span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 ybad ff3 fs6 fc0 sc0 ls0 ws0\">Ekspozycja <span class=\"_ _12\"> </span>Jednostki  D<span class=\"_ _4\"></span>ominuj\u0105cej <span class=\"_ _12\"> </span>na  ryzyko <span class=\"_ _2\"> </span>z  tytu\u0142u  zmienn<span class=\"_ _4\"></span>o\u015bci  cen <span class=\"_ _12\"> </span>energii <span class=\"_ _12\"> </span>elektrycznej, <span class=\"_ _2\"> </span>surowc\u00f3w<span class=\"_ _3\"></span><span class=\"ff2\">  energ<span class=\"_ _4\"></span>etycznych </span></div><div class=\"t m0 x2d h8 yc69 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">towar\u00f3w pow<span class=\"_ _4\"></span>i\u0105zanych z nim<span class=\"_ _4\"></span>i, dotyczy nast<span class=\"_ _4\"></span>\u0119puj\u0105cych r<span class=\"_ _4\"></span>ynk\u00f3w:<span class=\"ff2\"> </span></span></div><div class=\"t m0 x2a h53 yc6a fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff1 fc2\">energii <span class=\"_ _15\"> </span>elektryczn<span class=\"_ _4\"></span>ej <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>paliwa <span class=\"_ _11\"> </span>ga<span class=\"_ _3\"></span>zowego,<span class=\"ff2 fc0\"> <span class=\"_ _15\"> </span><span class=\"ff3\">kt\u00f3re <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _15\"> </span>niezb\u0119dne <span class=\"_ _15\"> </span>dla <span class=\"_ _15\"> </span>prowadzenia <span class=\"_ _11\"> </span>dzia\u0142alno\u015bci <span class=\"_ _15\"> </span>operacyjnej<span class=\"_ _4\"></span> </span></span></span></span></div><div class=\"t m0 x5e h8 yc6b ff3 fs6 fc0 sc0 ls0 ws0\">wydobywczej <span class=\"_ _c\"> </span>i <span class=\"_ _13\"> </span>przetw\u00f3rcz<span class=\"_ _4\"></span>ej, <span class=\"_ _d\"> </span>w <span class=\"_ _d\"> </span>tym <span class=\"_ _d\"> </span>paliwo <span class=\"_ _d\"> </span>g<span class=\"_ _3\"></span>az<span class=\"_ _4\"></span>owe <span class=\"_ _d\"> </span>wykorzystywan<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>do <span class=\"_ _d\"> </span>produkcji <span class=\"_ _d\"> </span>ener<span class=\"ff2\">gii <span class=\"_ _13\"> </span>elektryczne<span class=\"_ _4\"></span>j </span></div><div class=\"t m0 x5e h8 yc6c ff2 fs6 fc0 sc0 ls17 ws0\">na<span class=\"ls0\"> <span class=\"ff3\">potrzeby Jedn<span class=\"_ _4\"></span>ostki Dominuj\u0105<span class=\"_ _4\"></span>cej we w<span class=\"_ _4\"></span>\u0142asnych \u017ar\u00f3d\u0142a<span class=\"_ _4\"></span>ch wytw\u00f3rcz<span class=\"_ _4\"></span>ych,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x2a h53 yc6d fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff4 fc2\">uprawnie\u0144 <span class=\"_ _15\"> </span>do <span class=\"_ _14\"> </span>emisji <span class=\"_ _15\"> </span>CO2,</span><span class=\"ff2\"> <span class=\"_ _14\"> </span><span class=\"ff3\">kt\u00f3re <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _15\"> </span>ko<span class=\"_ _3\"></span>ni<span class=\"_ _4\"></span>eczne <span class=\"_ _14\"> </span>w <span class=\"_ _15\"> </span>celu <span class=\"_ _14\"> </span>umorzenia <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>zwi\u0105zku <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>wy\u017csz\u0105 <span class=\"_ _15\"> </span>emisj\u0105 <span class=\"_ _14\"> </span>gaz\u00f3w </span></span></span></div><div class=\"t m0 x5e h8 y617 ff3 fs6 fc0 sc0 ls0 ws0\">cieplarnianych <span class=\"_ _0\"></span>przez <span class=\"_ _1\"> </span>instalacje <span class=\"_ _0\"></span>eksploatowan<span class=\"_ _4\"></span>e <span class=\"_ _1\"> </span>przez <span class=\"_ _0\"> </span>Jednostk\u0119 <span class=\"_ _0\"> </span>Do<span class=\"_ _3\"></span>minuj\u0105<span class=\"_ _4\"></span>c\u0105, <span class=\"_ _0\"></span>ni\u017c <span class=\"_ _2\"> </span>emisja <span class=\"_ _0\"> </span>g<span class=\"_ _3\"></span>az\u00f3w <span class=\"_ _0\"></span>cieplarnianych, </div><div class=\"t m0 x5e h8 yc6e ff3 fs6 fc0 sc0 ls0 ws0\">dla kt\u00f3rej Jednos<span class=\"_ _4\"></span>tka Dominuj\u0105ca <span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>trzyma<span class=\"_ _4\"></span>\u0142a nieodp<span class=\"_ _4\"></span>\u0142atne uprawnie<span class=\"_ _4\"></span>nia do emisji <span class=\"_ _4\"></span>CO<span class=\"_ _3c\"> </span></div><div class=\"t m0 x56 h13 y400 ff2 fs7 fc0 sc0 ls0 ws0\">2<span class=\"_ _3c\"> </span></div><div class=\"t m0 xa9 h8 yc6e ff2 fs6 fc0 sc0 ls0 ws0\">, </div><div class=\"t m0 x2a h53 yc31 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff4 fc2\">praw <span class=\"_ _3\"></span>maj\u0105tkowych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>nergii</span><span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ff3\">wynikaj\u0105cych <span class=\"_ _3\"></span>ze <span class=\"_ _3\"></span>\u015bwiadectw <span class=\"_ _3\"></span>pochodzenia <span class=\"_ _3\"></span>energii <span class=\"_ _3\"></span>ze <span class=\"_ _f\"></span>\u017ar\u00f3de\u0142 <span class=\"_ _3\"></span>odnawialnych <span class=\"_ _3\"></span>(OZE) </span></span></span></div><div class=\"t m0 x5e h8 yc6f ff1 fs6 fc2 sc0 ls0 ws0\">i <span class=\"ff4\">\u015bwiadectw<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>efektywno\u015bci <span class=\"_ _1\"> </span>energetycznej<span class=\"ff2 fc0\"> <span class=\"_ _2\"> </span>(dal<span class=\"ff3\">ej: <span class=\"_ _2\"> </span>prawa <span class=\"_ _2\"> </span>maj\u0105tkowe), <span class=\"_ _2\"> </span>podlegaj\u0105ce <span class=\"_ _2\"> </span>umorzeni<span class=\"_ _4\"></span>u <span class=\"_ _2\"> </span>(konieczne <span class=\"_ _1\"> </span>dla </span></span></span></div><div class=\"t m0 x5e h8 y37f ff3 fs6 fc0 sc0 ls0 ws0\">cel\u00f3w <span class=\"_ _11\"> </span>umorzenia <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>zwi\u0105zku <span class=\"_ _11\"> </span>ze <span class=\"_ _15\"> </span>sprzeda\u017c\u0105 <span class=\"_ _11\"> </span>przez <span class=\"_ _11\"> </span>Jednostk\u0119 <span class=\"_ _11\"> </span>Dominuj\u0105c\u0105 <span class=\"_ _11\"> </span>energii <span class=\"_ _11\"> </span>e<span class=\"_ _3\"></span>lektr<span class=\"_ _4\"></span>ycznej <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>o<span class=\"_ _3\"></span>dbiorc<span class=\"_ _4\"></span>y </div><div class=\"t m0 x5e h8 y380 ff3 fs6 fc0 sc0 ls0 ws0\">ko\u0144cowego oraz<span class=\"_ _4\"></span> ze zu\u017cyci<span class=\"_ _4\"></span>em zakupion<span class=\"_ _4\"></span>ej energii <span class=\"_ _4\"></span>elektrycznej na<span class=\"_ _4\"></span> potrzeby w\u0142as<span class=\"_ _4\"></span>ne).<span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 yc70 ff3 fs6 fc0 sc0 ls0 ws0\">Zarz\u0105dza<span class=\"_ _4\"></span>nie <span class=\"_ _2\"> </span>ryzykiem <span class=\"_ _2\"> </span>cen <span class=\"_ _12\"> </span>towar\u00f3w <span class=\"_ _1\"> </span>w <span class=\"_ _12\"> </span>odniesieniu <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>planowanych <span class=\"_ _1\"> </span>zakup\u00f3w <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>ergii <span class=\"_ _2\"> </span>elektrycznej <span class=\"_ _1\"> </span> <span class=\"_ _12\"> </span>i <span class=\"_ _2\"> </span>paliwa <span class=\"_ _2\"> </span>gazowego </div><div class=\"t m0 x2d h8 yc71 ff3 fs6 fc0 sc0 ls0 ws0\">polega <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>zarz\u0105dzaniu <span class=\"_ _f\"></span>ekspozycj\u0105 <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>ryzyko <span class=\"_ _0\"></span>zmian <span class=\"_ _f\"></span>cen <span class=\"_ _0\"></span>energii <span class=\"_ _0\"></span>elektrycznej <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>paliwa <span class=\"_ _0\"></span>gazowego <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> horyzoncie <span class=\"_ _f\"></span>czasowym </span></div><div class=\"t m0 x2d h8 yc72 ff3 fs6 fc0 sc0 ls0 ws0\">obejmuj\u0105cym okres do 36 kolejnych miesi\u0119cy, wynikaj\u0105c\u0105 z plan\u00f3w zakupowych energii i g<span class=\"_ _3\"></span>azu,<span class=\"_ _4\"></span> pomniejszonych o zawarte </div><div class=\"t m0 x2d h8 yc73 ff3 fs6 fc0 sc0 ls0 ws0\">wcze\u015bniej kontr<span class=\"_ _4\"></span>akty zakupu z<span class=\"_ _4\"></span> dostaw\u0105 w<span class=\"ff2\"> </span>prz<span class=\"_ _4\"></span>ysz\u0142ych okresach.<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 yc74 ff1 fs6 fc2 sc0 ls0 ws0\">Dla <span class=\"_ _1\"> </span>ryzyka <span class=\"_ _1\"> </span>zmian <span class=\"_ _1\"> </span>cen <span class=\"_ _1\"> </span>energii <span class=\"_ _1\"> </span>elektrycznej<span class=\"ff2 fc0\"> <span class=\"_ _1\"> </span><span class=\"ff3\">\u017ar\u00f3d\u0142o <span class=\"_ _1\"> </span>e<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>spozycji <span class=\"_ _0\"> </span>st<span class=\"_ _3\"></span>anowi\u0105<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>ceny <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>w<span class=\"_ _3\"></span><span class=\"ff2\"> ko<span class=\"_ _4\"></span>ntraktach <span class=\"_ _1\"> </span>dwustronnyc<span class=\"_ _4\"></span>h </span></span></span></div><div class=\"t m0 x2d h8 yc75 ff2 fs6 fc0 sc0 ls0 ws0\">oraz  ceny  transakcj<span class=\"ff3\">i  sprzeda\u017cy<span class=\"_ _4\"></span>  energii  na  Towarow<span class=\"_ _4\"></span>ej  Gie\u0142dzie  Energii,  gdz<span class=\"_ _4\"></span>ie  Jednostka  Domi<span class=\"_ _4\"></span>nuj\u0105ca  nabywa  en<span class=\"_ _4\"></span>ergi\u0119 </span></div><div class=\"t m0 x2d h8 yc76 ff3 fs6 fc0 sc0 ls0 ws0\">elektryczn\u0105 w produk<span class=\"_ _4\"></span>tach terminowy<span class=\"_ _4\"></span>ch (RTEE) jak i na rynku dnia bie\u017c\u0105ceg<span class=\"_ _4\"></span>o i nast\u0119pnego (RDB i RDN). Ponad<span class=\"_ _4\"></span>to Jednostka<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 yc77 ff3 fs6 fc0 sc0 ls0 ws0\">Dominuj\u0105ca <span class=\"_ _3\"></span>zawar\u0142a <span class=\"_ _3\"></span>kontrakt <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>dostawy <span class=\"_ _3\"></span>energii <span class=\"_ _f\"></span>elektrycznej <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>OZE <span class=\"_ _3\"></span>typu <span class=\"_ _3\"></span>PPA <span class=\"_ _3\"></span>(Po<span class=\"_ _3\"></span>wer <span class=\"_ _3\"></span>Purchase Agree<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>ent), <span class=\"_ _3\"></span>kt\u00f3ry <span class=\"_ _3\"></span>zosta\u0142 </div><div class=\"t m0 x2d h8 yc78 ff3 fs6 fc0 sc0 ls0 ws0\">zawarty w ce<span class=\"_ _3\"></span>lu zaspokojenia w\u0142asnych potrzeby <span class=\"_ _3\"></span>Jednostki Dominuj\u0105cej i zgodnie <span class=\"_ _3\"></span>z wy\u0142\u0105czeniem przewidzianym w <span class=\"_ _3\"></span>MSSF 9 </div><div class=\"t m0 x2d h8 yc79 ff3 fs6 fc0 sc0 ls0 ws0\">par. 2.4 nie podl<span class=\"_ _4\"></span>ega wycenie i <span class=\"_ _4\"></span>uj\u0119ciu jak<span class=\"_ _4\"></span>o instrum<span class=\"_ _4\"></span>ent finansowy. <span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 yc7a ff1 fs6 fc2 sc0 ls0 ws0\">W <span class=\"_ _0\"></span>przypadku <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>cen <span class=\"_ _f\"></span>paliwa <span class=\"_ _0\"></span>gazowego<span class=\"ff2 fc0\"> <span class=\"_ _0\"> </span><span class=\"ff3\">\u017ar\u00f3d\u0142o <span class=\"_ _0\"></span>ekspozycji <span class=\"_ _0\"></span>stanowi <span class=\"_ _0\"></span>kontrakt <span class=\"_ _f\"></span>zawarty <span class=\"_ _0\"></span>z</span> ORLEN <span class=\"_ _0\"></span>S.A., <span class=\"_ _0\"></span>zgodnie </span></div><div class=\"t m0 x2d h8 yc7b ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">kt\u00f3rym cena nabywanego gazu<span class=\"_ _4\"></span> w du\u017cym stopniu uzale\u017cniona jest od notowa\u0144 Towarowej Gie\u0142dy Energii dla gazu typu E </span></div><div class=\"t m0 x2d h8 y833 ff3 fs6 fc0 sc0 ls0 ws0\">(dotyczy zar\u00f3wn<span class=\"_ _4\"></span>o kontrakt\u00f3w <span class=\"_ _4\"></span>terminowych ja<span class=\"_ _4\"></span>k i kontrakt\u00f3w <span class=\"_ _4\"></span>typu <span class=\"_ _4\"></span>SPOT).<span class=\"ff2\"> </span></div></div><div class=\"c w2 h0 gs10f5\"><div class=\"t m0 x2d h18 y5f ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h8 ya44 ff4 fs6 fc2 sc0 ls0 ws0\">Ryzyko towarow<span class=\"_ _4\"></span>e zwi\u0105zane z uprawnieni<span class=\"_ _4\"></span>ami do emisji<span class=\"_ _4\"></span> CO2<span class=\"ff2 fc0\"> <span class=\"ff3\">wi\u0105\u017ce si\u0119 z e<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>spozycj\u0105 na zmian<span class=\"_ _4\"></span>y cen uprawnie\u0144 do emisj<span class=\"_ _4\"></span>i </span></span></div><div class=\"t m0 x2d h8 ya45 ff3 fs6 fc0 sc0 ls0 ws0\">notowanych <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>EUR  na <span class=\"_ _2\"> </span>rynku <span class=\"_ _2\"> </span>g<span class=\"_ _3\"></span>ie\u0142dowym<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>(np.  gie\u0142da <span class=\"_ _2\"> </span>EEX) <span class=\"_ _2\"> </span>i  kursu <span class=\"_ _2\"> </span>walutowego <span class=\"_ _2\"> </span>EUR/PLN <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>r\u00f3\u017cne <span class=\"_ _2\"> </span>od  pla<span class=\"_ _4\"></span>nowaneg<span class=\"_ _4\"></span>o </div><div class=\"t m0 x2d h8 yb73 ff2 fs6 fc0 sc0 ls0 ws0\">wyko<span class=\"ff3\">rzystanie <span class=\"_ _3\"></span>przez <span class=\"_ _3\"></span>Jednostk\u0119 <span class=\"_ _3\"></span>Dominuj\u0105c\u0105 <span class=\"_ _3\"></span>\u017ar\u00f3de\u0142 <span class=\"_ _3\"></span>emisji <span class=\"_ _f\"></span>CO<span class=\"_ _3c\"> </span></span></div><div class=\"t m0 x93 h13 yc7c ff2 fs7 fc0 sc0 ls0 ws0\">2<span class=\"_ _3c\"> </span></div><div class=\"t m0 xcf h8 yb73 ff3 fs6 fc0 sc0 ls0 ws0\">. <span class=\"_ _3\"></span>W <span class=\"_ _f\"></span>zakresie <span class=\"_ _3\"></span>zmian <span class=\"_ _3\"></span>ce<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>uprawnie\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>emisji <span class=\"_ _3\"></span>CO<span class=\"_ _3c\"> </span></div><div class=\"t m0 x162 h13 yc7c ff2 fs7 fc0 sc0 ls0 ws0\">2</div><div class=\"t m0 xdc h8 yb73 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"_ _3\"></span>Jednostka </div><div class=\"t m0 x2d h8 yb74 ff3 fs6 fc0 sc0 ls0 ws0\">Dominuj\u0105ca ma <span class=\"_ _3\"></span>pozycj\u0119 <span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>\u00f3tk\u0105 <span class=\"_ _3\"></span>net<span class=\"_ _4\"></span>to, <span class=\"_ _3\"></span>wynikaj\u0105c\u0105 z <span class=\"_ _3\"></span>obowi\u0105zku umorzenia uprawnie\u0144 <span class=\"_ _3\"></span>w zwi\u0105zku <span class=\"_ _3\"></span>z emisj\u0105 <span class=\"_ _3\"></span>systemow\u0105 CO<span class=\"_ _3c\"> </span></div><div class=\"t m0 x107 h13 yc7d ff2 fs7 fc0 sc0 ls0 ws0\">2<span class=\"_ _3c\"> </span></div><div class=\"t m0 x16f h8 yb74 ff2 fs6 fc0 sc0 ls2c ws0\">, </div><div class=\"t m0 x2d h8 yc5b ff3 fs6 fc0 sc0 ls0 ws0\">kt\u00f3ra  ma <span class=\"_ _12\"> </span>miejsce  na  sku<span class=\"_ _4\"></span>tek  spalania <span class=\"_ _12\"> </span>w\u0119gla  zawarteg<span class=\"_ _4\"></span>o  w  materia\u0142ach <span class=\"_ _2\"> </span>w\u0119g<span class=\"_ _3\"></span>lon<span class=\"_ _4\"></span>o\u015bnych  w <span class=\"_ _2\"> </span>instalacjach  funkcjonuj\u0105cyc<span class=\"_ _4\"></span>h </div><div class=\"t m0 x2d h8 yc5c ff2 fs6 fc0 sc0 ls0 ws0\">w hutach <span class=\"_ _11\"> </span>mie<span class=\"_ _3\"></span>dzi <span class=\"_ _11\"> </span>oraz <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>skutek <span class=\"_ _15\"> </span>spalania <span class=\"_ _11\"> </span>paliwa <span class=\"_ _15\"> </span>gazowego <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>blokach <span class=\"_ _15\"> </span>gazowo-<span class=\"ff3\">parowych <span class=\"_ _11\"> </span>wytwarzaj\u0105cych <span class=\"_ _15\"> </span>energi\u0119<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x2d h8 yc5d ff3 fs6 fc0 sc0 ls0 ws0\">elektryczn\u0105 <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>potrzeby <span class=\"_ _f\"></span>Jednostki <span class=\"_ _3\"></span>Do<span class=\"_ _3\"></span>minuj\u0105c<span class=\"_ _4\"></span>ej. <span class=\"_ _f\"></span>W<span class=\"ff2\"> </span>2023 <span class=\"_ _3\"></span>r.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _3\"></span>Dominuj\u0105ca <span class=\"_ _3\"></span>doko<span class=\"_ _3\"></span>na<span class=\"_ _4\"></span>\u0142a <span class=\"_ _f\"></span>zakupu <span class=\"_ _3\"></span>uprawnie\u0144 <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>emisji </div><div class=\"t m0 x2d h8 yc5e ff2 fs6 fc0 sc0 ls59 ws0\">CO<span class=\"_ _3c\"> </span></div><div class=\"t m0 xb3 h13 yc7e ff2 fs7 fc0 sc0 ls0 ws0\">2</div><div class=\"t m0 xc7 h8 yc5e ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"_ _11\"> </span>w <span class=\"ff3\">transakcjach <span class=\"_ _10\"> </span>t<span class=\"_ _3\"></span>ermin<span class=\"_ _4\"></span>owych <span class=\"_ _10\"> </span>w <span class=\"_ _15\"> </span>celu <span class=\"_ _11\"> </span>zabezpiecz<span class=\"_ _4\"></span>enia <span class=\"_ _11\"> </span>w\u0142asnych <span class=\"_ _11\"> </span>potrzeb. <span class=\"_ _11\"> </span>Takie <span class=\"_ _11\"> </span>instrumen<span class=\"_ _4\"></span>ty <span class=\"_ _11\"> </span>pochodne, <span class=\"_ _11\"> </span>kt\u00f3re <span class=\"_ _11\"> </span>s\u0105 </span></div><div class=\"t m0 x2d h8 yc5f ff2 fs6 fc0 sc0 ls0 ws0\">nabywane i <span class=\"ff3\">utrzymywa<span class=\"_ _4\"></span>ne w celu zabezpieczenia w\u0142asnych p<span class=\"_ _4\"></span>otrzeb s\u0105 wy\u0142\u0105czone z zakresu MSSF 9 Instrumen<span class=\"_ _4\"></span>ty finansow<span class=\"_ _4\"></span>e </span></div><div class=\"t m0 x2d h8 yc7f ff3 fs6 fc0 sc0 ls0 ws0\">i nie podlegaj\u0105 <span class=\"_ _4\"></span>wycenie na dzie<span class=\"_ _4\"></span>\u0144 ko\u0144cz\u0105cy <span class=\"_ _4\"></span>okres spraw<span class=\"_ _4\"></span>ozdawczy. <span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 y17b ff1 fs6 fc2 sc0 ls0 ws0\">W <span class=\"_ _11\"> </span>zakresie <span class=\"_ _11\"> </span>ryzyka <span class=\"_ _15\"> </span>zmian <span class=\"_ _11\"> </span>cen <span class=\"_ _11\"> </span>p<span class=\"ff4\">raw <span class=\"_ _11\"> </span>maj\u0105tkowych<span class=\"ff3 fc0\">, <span class=\"_ _11\"> </span>Jednostka <span class=\"_ _11\"> </span>Dominuj\u0105ca <span class=\"_ _11\"> </span>ma <span class=\"_ _15\"> </span>pozycj\u0119 <span class=\"_ _11\"> </span>kr\u00f3tk\u0105 <span class=\"_ _11\"> </span>netto <span class=\"_ _11\"> </span>wynikaj\u0105c\u0105 </span></span></div><div class=\"t m0 x2d h8 y212 ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">obowi\u0105zku <span class=\"_ _f\"></span>umorzenia <span class=\"_ _3\"></span>praw <span class=\"_ _f\"></span>maj\u0105tkowych <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _f\"></span>sprzeda\u017cy <span class=\"_ _f\"></span>energii <span class=\"_ _f\"></span>elektryczn<span class=\"_ _4\"></span>ej <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>dbiorcy <span class=\"_ _3\"></span>ko\u0144cowego <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>zu\u017cycia </span></div><div class=\"t m0 x2d h8 ybfd ff3 fs6 fc0 sc0 ls0 ws0\">zakupionej energ<span class=\"_ _4\"></span>ii elektryczn<span class=\"_ _4\"></span>ej na potrzeby w\u0142asne, <span class=\"_ _4\"></span>a \u017ar\u00f3d\u0142em ekspozycji s\u0105 prz<span class=\"_ _4\"></span>ede wszystkim ceny pr<span class=\"_ _4\"></span>aw maj\u0105tkowych na<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 y1df ff2 fs6 fc0 sc0 ls0 ws0\">rynku <span class=\"_ _1\"> </span>hurtowym <span class=\"_ _1\"> </span>(tj. <span class=\"ff3\">na <span class=\"_ _1\"> </span>Towarowej <span class=\"_ _0\"> </span>Gie\u0142dzie <span class=\"_ _1\"> </span>Energii). <span class=\"_ _2\"> </span>KGHM <span class=\"_ _0\"> </span>Polska <span class=\"_ _1\"> </span>M<span class=\"_ _3\"></span>ied\u017a<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>S.A.<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>dokonuje <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>energii <span class=\"_ _1\"> </span>elektrycznej<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x2d h8 y83b ff3 fs6 fc0 sc0 ls0 ws0\">przede <span class=\"_ _2\"> </span>wszystkim <span class=\"_ _2\"> </span>na  rz<span class=\"_ _4\"></span>ecz <span class=\"_ _2\"> </span>kont<span class=\"_ _3\"></span>rahent<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _2\"> </span>\u015bwiadcz\u0105cych <span class=\"_ _2\"> </span>us\u0142ugi <span class=\"_ _12\"> </span>na <span class=\"_ _2\"> </span>rzecz <span class=\"_ _12\"> </span>Jednostki <span class=\"_ _2\"> </span>Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105cej <span class=\"_ _2\"> </span>na<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _2\"> </span></span>terenie  nale\u017c\u0105c<span class=\"_ _4\"></span>ym </div><div class=\"t m0 x2d h8 y73c ff2 fs6 fc0 sc0 ls1c ws0\">do<span class=\"ls0\"> KGHM <span class=\"ff3\">Polska <span class=\"_ _4\"></span>Mied\u017a S.A.<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x2d h8 yb4f ff4 fs6 fc2 sc0 ls0 ws0\">Ekspozycja J<span class=\"_ _4\"></span>ednostki Dominuj<span class=\"_ _4\"></span>\u0105cej na <span class=\"_ _4\"></span>omawiane ryzy<span class=\"_ _4\"></span>ko <span class=\"ff1\">- </span>wolumen <span class=\"_ _4\"></span>zapotrzebow<span class=\"_ _4\"></span>ania poszcz<span class=\"_ _4\"></span>eg\u00f3lnych tow<span class=\"_ _4\"></span>ar\u00f3w </div><div class=\"t m0 x2d h8 yb50 ff1 fs6 fc2 sc0 ls44 ws0\">na<span class=\"ls0\"> <span class=\"ff4\">potrzeby w\u0142asn<span class=\"_ _4\"></span>e (zakup)<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w247 hb3 gs10f6\"><div class=\"t m0 x11 h8 y11b ff1 fs6 fc2 sc0 ls0 ws0\">Towary<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w248 hb3 gs10f7\"><div class=\"t m0 x20 h8 y11b ff1 fs6 fc2 sc0 ls0 ws0\">Jednostka </div></div><div class=\"c we8 hb3 gs10f8\"><div class=\"t m0 x37 h8 y360 ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>3 </div><div class=\"t m0 x37 h8 y65 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>3<span class=\"ff2 fc5\"> </span></div></div><div class=\"c w249 hb3 gs10f9\"><div class=\"t m0 x191 h8 y360 ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>2 </div><div class=\"t m0 x191 h8 y65 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>2<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w247 h31 gs10fa\"><div class=\"t m0 x11 h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">Uprawnienia d<span class=\"_ _4\"></span>o emisji CO<span class=\"_ _3c\"> </span></div><div class=\"t m0 xdf h13 ye3 ff2 fs7 fc0 sc0 ls0 ws0\">2<span class=\"_ _3c\"> </span></div><div class=\"t m0 x13b h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w248 h31 gs10fb\"><div class=\"t m0 x17 h8 y123 ff2 fs6 fc0 sc0 ls0 ws0\">EUA </div></div><div class=\"c we8 h31 gs10fc\"><div class=\"t m0 x84 h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">282 901 </div></div><div class=\"c w249 h31 gs10fd\"><div class=\"t m0 x40 h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">151 900 </div></div><div class=\"c w247 h57 gs10fe\"><div class=\"t m0 x11 h8 y4de ff3 fs6 fc0 sc0 ls0 ws0\">Prawa ma<span class=\"_ _4\"></span>j\u0105tkowe, tzw. zielon<span class=\"_ _4\"></span>e certyfikat<span class=\"_ _4\"></span>y<span class=\"ff2\"> </span></div></div><div class=\"c w248 h57 gs10ff\"><div class=\"t m0 x52 h8 y17a ff2 fs6 fc0 sc0 ls0 ws0\">GWh </div></div><div class=\"c we8 h57 gs1100\"><div class=\"t m0 x3e h8 y4de ff2 fs6 fc0 sc0 lse ws0\">251<span class=\"ls0\"> </span></div></div><div class=\"c w249 h57 gs1101\"><div class=\"t m0 x22 h8 y4de ff2 fs6 fc0 sc0 lse ws0\">406<span class=\"ls0\"> </span></div></div><div class=\"c w247 h31 gs1102\"><div class=\"t m0 x11 h8 y4de ff3 fs6 fc0 sc0 ls0 ws0\">Prawa ma<span class=\"_ _4\"></span>j\u0105tkowe, tzw. niebi<span class=\"_ _4\"></span>eskie certyfika<span class=\"_ _4\"></span>ty<span class=\"ff2\"> </span></div></div><div class=\"c w248 h31 gs1103\"><div class=\"t m0 x52 h8 y123 ff2 fs6 fc0 sc0 ls0 ws0\">GWh </div></div><div class=\"c we8 h31 gs1104\"><div class=\"t m0 x3d h8 y4de ff2 fs6 fc0 sc0 lse ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c w249 h31 gs1105\"><div class=\"t m0 x23 h8 y4de ff2 fs6 fc0 sc0 lse ws0\">11<span class=\"ls0\"> </span></div></div><div class=\"c w247 h57 gs1106\"><div class=\"t m0 x11 h8 y4de ff3 fs6 fc0 sc0 ls0 ws0\">Prawa ma<span class=\"_ _4\"></span>j\u0105tkowe, tzw. bia<span class=\"_ _4\"></span>\u0142e certyfikaty<span class=\"ff2\"> </span></div></div><div class=\"c w248 h57 gs1107\"><div class=\"t m0 x17 h8 y17a ff2 fs6 fc0 sc0 ls0 ws0\">TOE </div></div><div class=\"c we8 h57 gs1108\"><div class=\"t m0 x18 h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">2 403 </div></div><div class=\"c w249 h57 gs1109\"><div class=\"t m0 x84 h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">2 371 </div></div><div class=\"c w247 h31 gs110a\"><div class=\"t m0 x11 h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">Paliwo gazowe </div></div><div class=\"c w248 h31 gs110b\"><div class=\"t m0 x52 h8 y123 ff2 fs6 fc0 sc0 ls0 ws0\">GWh </div></div><div class=\"c we8 h31 gs110c\"><div class=\"t m0 x18 h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">2 282 </div></div><div class=\"c w249 h31 gs110d\"><div class=\"t m0 x84 h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">1 751 </div></div><div class=\"c w247 h57 gs110e\"><div class=\"t m0 x11 h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">Energia elektr<span class=\"_ _4\"></span>yczna </div></div><div class=\"c w248 h57 gs110f\"><div class=\"t m0 x52 h8 y17a ff2 fs6 fc0 sc0 ls0 ws0\">GWh </div></div><div class=\"c we8 h57 gs1110\"><div class=\"t m0 x18 h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">2 614 </div></div><div class=\"c w249 h57 gs1111\"><div class=\"t m0 x84 h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">2 742 </div></div><div class=\"c w42 h4b gs1113\"><div class=\"t m0 x1d h18 yc88 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1d h8 yc89 ff4 fs6 fc2 sc0 ls0 ws0\">Nota 7.5.1.6 Wp\u0142y<span class=\"_ _4\"></span>w stosowani<span class=\"_ _4\"></span>a rachunk<span class=\"_ _4\"></span>owo\u015bci zabezpiecz<span class=\"_ _4\"></span>e\u0144 na sp<span class=\"_ _4\"></span>rawozdanie fi<span class=\"_ _4\"></span>nansowe<span class=\"ff1\"> </span></div><div class=\"t m0 x1d h8 y59d ff1 fs6 fc2 sc0 ls0 ws0\">  </div><div class=\"t m0 x1d h8 yc8a ff3 fs6 fc0 sc0 ls0 ws0\">Poni\u017csza <span class=\"_ _3\"></span>tabela <span class=\"_ _3\"></span>zawiera <span class=\"_ _3\"></span>informa<span class=\"_ _4\"></span>cje <span class=\"_ _3\"></span>dotycz\u0105ce <span class=\"_ _3\"></span>zmian <span class=\"_ _3\"></span>warto\u015bci godziwej <span class=\"_ _3\"></span>instrument\u00f3w <span class=\"_ _3\"></span>zabezpiecz<span class=\"_ _4\"></span>aj\u0105cych <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>korespondu<span class=\"_ _4\"></span>j\u0105cych <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>imi <span class=\"_ _3\"></span>zmian <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>godziwej <span class=\"_ _3\"></span>pozycji zabezpieczanych <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>okresie </div><div class=\"t m0 x1d h8 yc8b ff3 fs6 fc0 sc0 ls0 ws0\">sprawozdawczym,  b\u0119d\u0105c<span class=\"_ _4\"></span>e  podstaw\u0105  do  uj\u0119cia  cz\u0119\u015bci  efektywn<span class=\"_ _4\"></span>ej  i  nieefektywnej  zmiany  warto\u015bci  godziw<span class=\"_ _4\"></span>ej  instrument\u00f3w  z<span class=\"_ _4\"></span>abezpiecza<span class=\"_ _3\"></span>j\u0105cych  w  latach  2023<span class=\"ff2\">-</span>202<span class=\"_ _4\"></span>2  (bez  uwzgl\u0119dnienia  efektu </div><div class=\"t m0 x1d h8 yc8c ff2 fs6 fc0 sc0 ls0 ws0\">podatkowego)<span class=\"_ _4\"></span>. </div><div class=\"t m0 x1d h8 yc8d ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _15\"> </span>powi\u0105zaniach <span class=\"_ _15\"> </span>zabezpieczaj\u0105<span class=\"_ _4\"></span>cych <span class=\"_ _15\"> </span>jako <span class=\"_ _15\"> </span>instrument <span class=\"_ _15\"> </span>zabezpieczaj\u0105cy <span class=\"_ _15\"> </span>jest <span class=\"_ _15\"> </span>wyznaczona <span class=\"_ _15\"> </span>wy\u0142\u0105cznie <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _15\"> </span>wewn\u0119trzna<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>opcji. <span class=\"_ _15\"> </span>Warto\u015b\u0107 <span class=\"_ _15\"> </span>czasowa <span class=\"_ _15\"> </span>zbiega <span class=\"_ _15\"> </span>do <span class=\"_ _15\"> </span>zera <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>ho<span class=\"_ _3\"></span>ryzo<span class=\"_ _4\"></span>ncie <span class=\"_ _15\"> </span>powi\u0105zania </div><div class=\"t m0 x1d h8 yc8e ff3 fs6 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go.  Nieefekt<span class=\"_ _4\"></span>ywno\u015b\u0107 zabezpi<span class=\"_ _4\"></span>eczenia uj\u0119<span class=\"_ _4\"></span>ta w ra<span class=\"_ _4\"></span>chunku wynik\u00f3w <span class=\"_ _4\"></span>w okresach spr<span class=\"_ _4\"></span>awozdawczych <span class=\"_ _4\"></span>2022 \u2013<span class=\"ff2\"> </span>2023 by\u0142a nie<span class=\"_ _4\"></span>istotna.<span class=\"ff2\"> </span></div></div><div class=\"c w24d h174 gs1114\"><div class=\"t m0 x13c h5 ye3 ff1 fs3 fc2 sc0 ls0 ws0\">Stan na 31.12.202<span class=\"_ _3\"></span>3 </div></div><div class=\"c w202 h174 gs1115\"><div class=\"t m0 x19 h5 yc90 ff1 fs3 fc2 sc0 ls0 ws0\">od 01.01.2023<span class=\"_ _3\"></span> </div><div class=\"t m0 x19 h5 ye3 ff1 fs3 fc2 sc0 ls0 ws0\">do 31.12.2023<span class=\"_ _3\"></span> </div></div><div class=\"c w13f h174 gs1116\"><div class=\"t m0 x9b h5 yc90 ff1 fs3 fc2 sc0 ls0 ws0\">od 01.01.2023<span class=\"_ _3\"></span> </div><div class=\"t m0 x9b h5 ye3 ff1 fs3 fc2 sc0 ls0 ws0\">do 31.12.2023<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span></div></div><div class=\"c w24e h174 gs1117\"><div class=\"t m0 x13c h5 ye3 ff1 fs3 fc2 sc0 ls0 ws0\">Stan na 31.12.202<span class=\"_ _3\"></span>2 </div></div><div class=\"c w2b h174 gs1118\"><div class=\"t m0 x100 h5 yc90 ff1 fs3 fc2 sc0 ls0 ws0\">od 01.01.2022<span class=\"_ _3\"></span> </div><div class=\"t m0 x100 h5 ye3 ff1 fs3 fc2 sc0 ls0 ws0\">do 31.12.2022<span class=\"_ _3\"></span> </div></div><div class=\"c w24f h174 gs1119\"><div class=\"t m0 x9 h5 yc90 ff1 fs3 fc2 sc0 ls0 ws0\">od 01.01.2022<span class=\"_ _3\"></span> </div><div class=\"t m0 x9 h5 ye3 ff1 fs3 fc2 sc0 ls0 ws0\">do 31.12.2022<span class=\"_ _3\"></span> </div></div><div class=\"c w24d h16a gs111a\"><div class=\"t m0 x1 h5 y422 ff4 fs3 fc2 sc0 ls0 ws0\">Saldo pozosta\u0142ych c<span class=\"_ _3\"></span>a\u0142kowitych dochod\u00f3w<span class=\"_ _3\"></span> <span class=\"ff1\"> </span></div><div class=\"t m0 x40 h5 y5e5 ff4 fs3 fc2 sc0 ls0 ws0\">z tytu\u0142u zabezpiec<span class=\"_ _3\"></span>zenia przep\u0142yw\u00f3w <span class=\"_ _3\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x33 h5 ye0 ff4 fs3 fc2 sc0 ls0 ws0\">pieni\u0119\u017cnych dla powi\u0105<span class=\"_ _3\"></span>za\u0144<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w202 h176 gs111b\"><div class=\"t m0 x18c h5 y422 ff4 fs3 fc2 sc0 ls0 ws0\">Zmiana warto\u015bci </div><div class=\"t m0 x17 h5 ydf ff1 fs3 fc2 sc0 ls0 ws0\">pozycji </div><div class=\"t m0 x20 h5 ye0 ff1 fs3 fc2 sc0 ls0 ws0\">zabezpieczanej <span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span></div></div><div class=\"c w24e h16a gs111c\"><div class=\"t m0 x1 h5 y422 ff4 fs3 fc2 sc0 ls0 ws0\">Saldo pozosta\u0142ych c<span class=\"_ _3\"></span>a\u0142kowitych dochod\u00f3w<span class=\"_ _3\"></span> <span class=\"ff1\"> </span></div><div class=\"t m0 x9c h5 y5e5 ff4 fs3 fc2 sc0 ls0 ws0\">z tytu\u0142u zabezpiec<span class=\"_ _3\"></span>zenia przep\u0142yw\u00f3w <span class=\"_ _3\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x33 h5 ye0 ff4 fs3 fc2 sc0 ls0 ws0\">pieni\u0119\u017cnych dla powi\u0105<span class=\"_ _3\"></span>za\u0144<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w24c h16a gs111d\"><div class=\"t m0 x11 h4a y422 ff5 fs3 fc0 sc0 ls0 ws0\">typ powi<span class=\"_ _3\"></span>\u0105zania<span class=\"ff6\"> </span></div><div class=\"t m0 x16 h4a ydf ff6 fs3 fc0 sc0 ls0 ws0\"> typ ryzyka  </div><div class=\"t m0 x21 h5 ye0 ff6 fs3 fc0 sc0 ls0 ws0\">typ instru<span class=\"_ _3\"></span>mentu <span class=\"ff5\">\u2013</span> pozycji zab<span class=\"_ _3\"></span>ezpieczanej<span class=\"ff1 fc2\"> </span></div></div><div class=\"c w211 h16a gs111e\"><div class=\"t m0 x4a h125 yc92 ff3 fs12 fc2 sc0 ls0 ws0\">pozostaj\u0105cych <span class=\"ff2\"> </span></div><div class=\"t m0 x16 h125 yca ff3 fs12 fc2 sc0 ls0 ws0\">w rachunkowo\u015bci </div><div class=\"t m0 x5a h125 y6c6 ff3 fs12 fc2 sc0 ls0 ws0\">zabezpiecze\u0144<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w1d8 h16a gs111f\"><div class=\"t m0 x7d h125 yc92 ff3 fs12 fc2 sc0 ls0 ws0\">dla kt\u00f3rych zaprzestano </div><div class=\"t m0 x18c h125 yca ff3 fs12 fc2 sc0 ls0 ws0\">stosowa\u0107 rachunkowo\u015b\u0107 </div><div class=\"t m0 x17 h125 y6c6 ff3 fs12 fc2 sc0 ls0 ws0\">zabezpiecze\u0144<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w13f h16a gs1120\"><div class=\"t m0 x100 h5 y422 ff4 fs3 fc2 sc0 ls0 ws0\">Zmiana warto\u015bci </div><div class=\"t m0 xc3 h5 ydf ff1 fs3 fc2 sc0 ls0 ws0\">instrumentu </div><div class=\"t m0 x20 h5 ye0 ff4 fs3 fc2 sc0 ls0 ws0\">zabezpieczaj\u0105cego <span class=\"_ _3\"></span><span class=\"ff1 fc0\"> </span></div></div><div class=\"c w202 h16a gs1121\"><div class=\"t m0 x6b h125 yc92 ff3 fs12 fc2 sc0 ls0 ws0\">pozostaj\u0105cych <span class=\"ff2\"> </span></div><div class=\"t m0 x20 h125 yca ff3 fs12 fc2 sc0 ls0 ws0\">w rachunkowo\u015bci </div><div class=\"t m0 x9c h125 y6c6 ff3 fs12 fc2 sc0 ls0 ws0\">zabezpiecze\u0144<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w150 h16a gs1122\"><div class=\"t m0 x26 h125 yc92 ff3 fs12 fc2 sc0 ls0 ws0\">dla kt\u00f3rych <span class=\"ff2\">zaprzestano </span></div><div class=\"t m0 x39 h125 yca ff3 fs12 fc2 sc0 ls0 ws0\">stosowa\u0107 rachunkowo\u015b\u0107 </div><div class=\"t m0 x81 h125 y6c6 ff3 fs12 fc2 sc0 ls0 ws0\">zabezpiecze\u0144<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w2b h16a gs1123\"><div class=\"t m0 x7d h5 y422 ff4 fs3 fc2 sc0 ls0 ws0\">Zmiana warto\u015bci </div><div class=\"t m0 x22 h5 ydf ff1 fs3 fc2 sc0 ls0 ws0\">pozycji </div><div class=\"t m0 x39 h5 ye0 ff1 fs3 fc2 sc0 ls0 ws0\">zabezpieczanej<span class=\"_ _3\"></span> </div></div><div class=\"c w24f h16a gs1124\"><div class=\"t m0 x6b h5 y422 ff4 fs3 fc2 sc0 ls0 ws0\">Zmiana warto\u015bci </div><div class=\"t m0 x5b h5 ydf ff1 fs3 fc2 sc0 ls0 ws0\">instrumentu </div><div class=\"t m0 x1b h5 ye0 ff4 fs3 fc2 sc0 ls0 ws0\">zabezpieczaj\u0105cego<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w24c h44 gs1125\"><div class=\"t m0 x11 h5 y32 ff1 fs3 fc2 sc0 ls0 ws0\">Zabezp<span class=\"ff4\">ieczenie pr<span class=\"_ _3\"></span>zep\u0142yw\u00f3w pieni\u0119\u017cnych<span class=\"_ _3\"></span></span><span class=\"fc0\"> </span></div></div><div class=\"c w24c hc0 gs1126\"><div class=\"t m0 x100 h5 y32 ff4 fs3 fc2 sc0 ls0 ws0\">Ryzyko towarowe<span class=\"_ _3\"></span> (mied\u017a)<span class=\"ff1\"> </span></div></div><div class=\"c w24c h129 gs1127\"><div class=\"t m0 x9b h5 y343 ff2 fs3 fc0 sc0 ls0 ws0\">Opcje <span class=\"ff3\">\u2013</span> <span class=\"ff3\">Przychod<span class=\"_ _3\"></span>y ze sprzeda\u017cy</span> </div></div><div class=\"c w211 h129 gs1128\"><div class=\"t m0 x41 h5 yc95 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w1d8 h129 gs1129\"><div class=\"t m0 x2d h5 yc95 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w202 h129 gs112a\"><div class=\"t m0 x4b h5 yc95 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w13f h129 gs112b\"><div class=\"t m0 x41 h5 yc95 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w202 h129 gs112c\"><div class=\"t m0 x3c h5 yc95 ff2 fs12 fc0 sc0 ls0 ws0\">(21)<span class=\"fs3\"> </span></div></div><div class=\"c w150 h129 gs112d\"><div class=\"t m0 x9f h5 yc95 ff2 fs12 fc0 sc0 ls0 ws0\">(11)<span class=\"fs3\"> </span></div></div><div class=\"c w2b h129 gs112e\"><div class=\"t m0 x3e h5 yc95 ff2 fs12 fc0 sc0 ls0 ws0\">(327)<span class=\"fs3\"> </span></div></div><div class=\"c w24f h129 gs112f\"><div class=\"t m0 x11f h5 yc95 ff2 fs12 fc0 sc0 ls49 ws0\">255<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w24c h43 gs1130\"><div class=\"t m0 x17 h5 ye0 ff3 fs3 fc0 sc0 ls0 ws0\">warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span></div></div><div class=\"c w211 h43 gs1131\"><div class=\"t m0 x41 h5 ye3 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w1d8 h43 gs1132\"><div class=\"t m0 x2d h5 ye3 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w202 h43 gs1133\"><div class=\"t m0 x4b h5 ye3 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w13f h43 gs1134\"><div class=\"t m0 x41 h5 ye3 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w202 h43 gs1135\"><div class=\"t m0 x3c h5 ye3 ff2 fs12 fc0 sc0 ls49 ws0\">152<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w150 h43 gs1136\"><div class=\"t m0 xa8 h5 ye3 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w2b h43 gs1137\"><div class=\"t m0 x4b h5 ye3 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w24f h43 gs1138\"><div class=\"t m0 x11f h5 ye3 ff2 fs12 fc0 sc0 ls49 ws0\">325<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w24c h94 gs1139\"><div class=\"t m0 x17 h5 ye3 ff3 fs3 fc0 sc0 ls0 ws0\">warto\u015b\u0107 czasowa<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w211 h94 gs113a\"><div class=\"t m0 x41 h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w1d8 h94 gs113b\"><div class=\"t m0 x2d h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w202 h94 gs113c\"><div class=\"t m0 x4b h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w13f h94 gs113d\"><div class=\"t m0 x41 h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w202 h94 gs113e\"><div class=\"t m0 x3e h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">(173)<span class=\"fs3\"> </span></div></div><div class=\"c w150 h94 gs113f\"><div class=\"t m0 x9f h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">(11)<span class=\"fs3\"> </span></div></div><div class=\"c w2b h94 gs1140\"><div class=\"t m0 x4b h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w24f h94 gs1141\"><div class=\"t m0 x11f h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">(70)<span class=\"fs3\"> </span></div></div><div class=\"c w24c h44 gs1142\"><div class=\"t m0 x100 h5 y32 ff1 fs3 fc2 sc0 ls0 ws0\">Ryzyko towarowe<span class=\"_ _3\"></span> (srebro)<span class=\"fc0\"> </span></div></div><div class=\"c w24c h44 gs1143\"><div class=\"t m0 x9b h5 y32 ff2 fs3 fc0 sc0 ls0 ws0\">Opcje <span class=\"ff3\">\u2013</span> <span class=\"ff3\">Przychod<span class=\"_ _3\"></span>y ze sprzeda\u017cy<span class=\"ff1\"> </span></span></div></div><div class=\"c w211 h44 gs1144\"><div class=\"t m0 x41 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w1d8 h44 gs1145\"><div class=\"t m0 x2d h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w202 h44 gs1146\"><div class=\"t m0 x4b h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w13f h44 gs1147\"><div class=\"t m0 x41 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w202 h44 gs1148\"><div class=\"t m0 x42 h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">19<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w150 h44 gs1149\"><div class=\"t m0 xa8 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w2b h44 gs114a\"><div class=\"t m0 x9e h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">16<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w24f h44 gs114b\"><div class=\"t m0 x11f h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">(21)<span class=\"fs3\"> </span></div></div><div class=\"c w24c hc0 gs114c\"><div class=\"t m0 x17 h5 y32 ff3 fs3 fc0 sc0 ls0 ws0\">warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span></div></div><div class=\"c w211 hc0 gs114d\"><div class=\"t m0 x41 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w1d8 hc0 gs114e\"><div class=\"t m0 x2d h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w202 hc0 gs114f\"><div class=\"t m0 x4b h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w13f hc0 gs1150\"><div class=\"t m0 x41 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w202 hc0 gs1151\"><div class=\"t m0 x42 h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">30<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w150 hc0 gs1152\"><div class=\"t m0 xa8 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w2b hc0 gs1153\"><div class=\"t m0 x4b h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w24f hc0 gs1154\"><div class=\"t m0 x11f h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">(16)<span class=\"fs3\"> </span></div></div><div class=\"c w24c hc0 gs1155\"><div class=\"t m0 x17 h5 y32 ff3 fs3 fc0 sc0 ls0 ws0\">warto\u015b\u0107 czasowa<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w211 hc0 gs1156\"><div class=\"t m0 x41 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w1d8 hc0 gs1157\"><div class=\"t m0 x2d h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w202 hc0 gs1158\"><div class=\"t m0 x4b h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w13f hc0 gs1159\"><div class=\"t m0 x41 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w202 hc0 gs115a\"><div class=\"t m0 x3c h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">(11)<span class=\"fs3\"> </span></div></div><div class=\"c w150 hc0 gs115b\"><div class=\"t m0 xa8 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w2b hc0 gs115c\"><div class=\"t m0 x4b h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w24f hc0 gs115d\"><div class=\"t m0 xa1 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">(5)<span class=\"fs3\"> </span></div></div><div class=\"c w24c h44 gs115e\"><div class=\"t m0 x100 h5 y32 ff1 fs3 fc2 sc0 ls0 ws0\">Ryzyko walutowe (USD)<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span></div></div><div class=\"c w24c h44 gs115f\"><div class=\"t m0 x9b h5 y32 ff2 fs3 fc0 sc0 ls0 ws0\">Opcje <span class=\"ff3\">\u2013</span> <span class=\"ff3\">Przychod<span class=\"_ _3\"></span>y ze sprzeda\u017cy</span> </div></div><div class=\"c w211 h44 gs1160\"><div class=\"t m0 x3f h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">77<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w1d8 h44 gs1161\"><div class=\"t m0 x11f h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">604<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w202 h44 gs1162\"><div class=\"t m0 x3e h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">(623)<span class=\"fs3\"> </span></div></div><div class=\"c w13f h44 gs1163\"><div class=\"t m0 x6d h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">469<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w202 h44 gs1164\"><div class=\"t m0 x3c h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">402<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w150 h44 gs1165\"><div class=\"t m0 xa8 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w2b h44 gs1166\"><div class=\"t m0 x3e h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">(183)<span class=\"fs3\"> </span></div></div><div class=\"c w24f h44 gs1167\"><div class=\"t m0 x11f h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">403<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w24c h169 gs1168\"><div class=\"t m0 x17 h5 yc9f ff3 fs3 fc0 sc0 ls0 ws0\">warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span></div></div><div class=\"c w211 h169 gs1169\"><div class=\"t m0 x33 h5 yca1 ff2 fs12 fc0 sc0 ls49 ws0\">107<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w1d8 h169 gs116a\"><div class=\"t m0 x11f h5 yca1 ff2 fs12 fc0 sc0 ls49 ws0\">545<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w202 h169 gs116b\"><div class=\"t m0 x4b h5 yca1 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w13f h169 gs116c\"><div class=\"t m0 x6d h5 yca1 ff2 fs12 fc0 sc0 ls49 ws0\">619<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w202 h169 gs116d\"><div class=\"t m0 x3c h5 yca1 ff2 fs12 fc0 sc0 ls49 ws0\">193<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w150 h169 gs116e\"><div class=\"t m0 xa8 h5 yca1 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w2b h169 gs116f\"><div class=\"t m0 x4b h5 yca1 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w24f h169 gs1170\"><div class=\"t m0 x11f h5 yca1 ff2 fs12 fc0 sc0 ls49 ws0\">182<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w24c hc0 gs1171\"><div class=\"t m0 x17 h5 y32 ff3 fs3 fc0 sc0 ls0 ws0\">warto\u015b\u0107 czasowa<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w211 hc0 gs1172\"><div class=\"t m0 x33 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">(30)<span class=\"fs3\"> </span></div></div><div class=\"c w1d8 hc0 gs1173\"><div class=\"t m0 xa1 h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">59<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w202 hc0 gs1174\"><div class=\"t m0 x4b h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w13f hc0 gs1175\"><div class=\"t m0 x9e h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">(150)<span class=\"fs3\"> </span></div></div><div class=\"c w202 hc0 gs1176\"><div class=\"t m0 x3c h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">209<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w150 hc0 gs1177\"><div class=\"t m0 xa8 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w2b hc0 gs1178\"><div class=\"t m0 x4b h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w24f hc0 gs1179\"><div class=\"t m0 x11f h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">221<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w24c h44 gs117a\"><div class=\"t m0 x9b h5 y32 ff3 fs3 fc0 sc0 ls0 ws0\">Po\u017cyczki \u2013<span class=\"ff2\"> </span>Przyc<span class=\"_ _3\"></span>hody ze sprzeda\u017cy<span class=\"ff2\"> </span></div></div><div class=\"c w211 h44 gs117b\"><div class=\"t m0 x0 h5 y32 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1d8 h44 gs117c\"><div class=\"t m0 x11f h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">(48)<span class=\"fs3\"> </span></div></div><div class=\"c w202 h44 gs117d\"><div class=\"t m0 x4b h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w13f h44 gs117e\"><div class=\"t m0 x41 h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w202 h44 gs117f\"><div class=\"t m0 x4b h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w150 h44 gs1180\"><div class=\"t m0 x9f h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">(64)<span class=\"fs3\"> </span></div></div><div class=\"c w2b h44 gs1181\"><div class=\"t m0 x4b h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w24f h44 gs1182\"><div class=\"t m0 x2d h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w24c h44 gs1183\"><div class=\"t m0 x17 h5 y32 ff3 fs3 fc0 sc0 ls0 ws0\">warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span></div></div><div class=\"c w211 h44 gs1184\"><div class=\"t m0 x0 h5 y32 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1d8 h44 gs1185\"><div class=\"t m0 x11f h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">(48)<span class=\"fs3\"> </span></div></div><div class=\"c w202 h44 gs1186\"><div class=\"t m0 x4b h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w13f h44 gs1187\"><div class=\"t m0 x41 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w202 h44 gs1188\"><div class=\"t m0 x4b h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w150 h44 gs1189\"><div class=\"t m0 x9f h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">(64)<span class=\"fs3\"> </span></div></div><div class=\"c w2b h44 gs118a\"><div class=\"t m0 x4b h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w24f h44 gs118b\"><div class=\"t m0 x2d h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w24c hc0 gs118c\"><div class=\"t m0 x1e h5 y32 ff1 fs3 fc2 sc0 ls0 ws0\">Ryzyko walutowe i st<span class=\"_ _3\"></span>opy procento<span class=\"_ _3\"></span>wej </div></div><div class=\"c w24c hc0 gs118d\"><div class=\"t m0 x9b h5 y32 ff2 fs3 fc0 sc0 ls0 ws0\">CIRS <span class=\"ff3\">\u2013</span> <span class=\"ff3\">Przychody ze<span class=\"_ _3\"></span> sprzeda\u017cy</span> </div></div><div class=\"c w211 hc0 gs118e\"><div class=\"t m0 x42 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">(180)<span class=\"fs3\"> </span></div></div><div class=\"c w202 hc0 gs118f\"><div class=\"t m0 x3e h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">(439)<span class=\"fs3\"> </span></div></div><div class=\"c w13f hc0 gs1190\"><div class=\"t m0 x6d h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">388<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w202 hc0 gs1191\"><div class=\"t m0 x3e h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">(569)<span class=\"fs3\"> </span></div></div><div class=\"c w150 hc0 gs1192\"><div class=\"t m0 xa8 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w2b hc0 gs1193\"><div class=\"t m0 x1c h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">154<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w24f hc0 gs1194\"><div class=\"t m0 x70 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">(137)<span class=\"fs3\"> </span></div></div><div class=\"c w24c h44 gs1195\"><div class=\"t m0 x17 h5 y32 ff3 fs3 fc0 sc0 ls0 ws0\">warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span></div></div><div class=\"c w211 h44 gs1196\"><div class=\"t m0 x42 h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">(180)<span class=\"fs3\"> </span></div></div><div class=\"c w202 h44 gs1197\"><div class=\"t m0 x4b h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w13f h44 gs1198\"><div class=\"t m0 x6d h5 y32 ff2 fs12 fc0 sc0 ls49 ws0\">388<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w202 h44 gs1199\"><div class=\"t m0 x3e h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">(569)<span class=\"fs3\"> </span></div></div><div class=\"c w150 h44 gs119a\"><div class=\"t m0 xa8 h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w2b h44 gs119b\"><div class=\"t m0 x4b h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w24f h44 gs119c\"><div class=\"t m0 x70 h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">(137)<span class=\"fs3\"> </span></div></div><div class=\"c w24c h44 gs119d\"><div class=\"t m0 x9b h5 y32 ff2 fs3 fc0 sc0 ls0 ws0\">CIRS <span class=\"ff3\">\u2013</span> Przychody<span class=\"_ _3\"></span>/koszty finansowe<span class=\"_ _3\"></span> </div></div><div class=\"c w211 h44 gs119e\"><div class=\"t m0 x33 h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">175<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w202 h44 gs119f\"><div class=\"t m0 x3c h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">172<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w13f h44 gs11a0\"><div class=\"t m0 x9e h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">(140)<span class=\"fs3\"> </span></div></div><div class=\"c w202 h44 gs11a1\"><div class=\"t m0 x3c h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">315<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w150 h44 gs11a2\"><div class=\"t m0 xa8 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w2b h44 gs11a3\"><div class=\"t m0 x3e h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">(181)<span class=\"fs3\"> </span></div></div><div class=\"c w24f h44 gs11a4\"><div class=\"t m0 x11f h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">152<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w24c hc0 gs11a5\"><div class=\"t m0 x17 h5 y32 ff3 fs3 fc0 sc0 ls0 ws0\">warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span></div></div><div class=\"c w211 hc0 gs11a6\"><div class=\"t m0 x33 h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">175<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w202 hc0 gs11a7\"><div class=\"t m0 x4b h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w13f hc0 gs11a8\"><div class=\"t m0 x9e h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">(140)<span class=\"fs3\"> </span></div></div><div class=\"c w202 hc0 gs11a9\"><div class=\"t m0 x3c h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">315<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w150 hc0 gs11aa\"><div class=\"t m0 xa8 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w2b hc0 gs11ab\"><div class=\"t m0 x4b h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w24f hc0 gs11ac\"><div class=\"t m0 x11f h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">152<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w24c h169 gs11ad\"><div class=\"t m0 x11 h5 yc95 ff1 fs3 fc2 sc0 ls0 ws0\">Razem, w tym:<span class=\"_ _3\"></span> </div></div><div class=\"c w211 h169 gs11ae\"><div class=\"t m0 x3f h5 ycaa ff1 fs12 fc0 sc0 ls4a ws0\">72<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w1d8 h169 gs11af\"><div class=\"t m0 x11f h5 ycaa ff1 fs12 fc0 sc0 ls4a ws0\">556<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w202 h169 gs11b0\"><div class=\"t m0 x24 h5 ycaa ff1 fs12 fc0 sc0 ls0 ws0\">(890)<span class=\"fs3\"> </span></div></div><div class=\"c w13f h169 gs11b1\"><div class=\"t m0 x6d h5 ycaa ff1 fs12 fc0 sc0 ls4a ws0\">717<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w202 h169 gs11b2\"><div class=\"t m0 x3c h5 ycaa ff1 fs12 fc0 sc0 ls4a ws0\">146<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w150 h169 gs11b3\"><div class=\"t m0 xd h5 ycaa ff1 fs12 fc0 sc0 ls0 ws0\">(75)<span class=\"fs3\"> </span></div></div><div class=\"c w2b h169 gs11b4\"><div class=\"t m0 x3e h5 ycaa ff1 fs12 fc0 sc0 ls0 ws0\">(521)<span class=\"fs3\"> </span></div></div><div class=\"c w24f h169 gs11b5\"><div class=\"t m0 x11f h5 ycaa ff1 fs12 fc0 sc0 ls4a ws0\">652<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w24c hc0 gs11b6\"><div class=\"t m0 x17 h5 y32 ff3 fs3 fc0 sc0 ls0 ws0\">Razem warto\u015b\u0107<span class=\"_ _3\"></span> wewn\u0119trzna<span class=\"ff2\"> </span></div></div><div class=\"c w211 hc0 gs11b7\"><div class=\"t m0 x33 h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">102<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w1d8 hc0 gs11b8\"><div class=\"t m0 x11f h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">497<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w202 hc0 gs11b9\"><div class=\"t m0 x4b h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w13f hc0 gs11ba\"><div class=\"t m0 x6d h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">867<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w202 hc0 gs11bb\"><div class=\"t m0 x3c h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">121<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w150 hc0 gs11bc\"><div class=\"t m0 xa8 h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w2b hc0 gs11bd\"><div class=\"t m0 x4b h5 yd4 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w24f hc0 gs11be\"><div class=\"t m0 x11f h5 yd4 ff2 fs12 fc0 sc0 ls49 ws0\">506<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w24c h44 gs11bf\"><div class=\"t m0 x17 h5 y32 ff3 fs3 fc0 sc0 ls0 ws0\">Razem warto\u015b\u0107<span class=\"_ _3\"></span> czasowa<span class=\"ff2\"> </span></div></div><div class=\"c w211 h44 gs11c0\"><div class=\"t m0 x33 h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">(30)<span class=\"fs3\"> </span></div></div><div class=\"c w1d8 h44 gs11c1\"><div class=\"t m0 xa1 h5 y32 ff2 fs12 fc0 sc0 ls49 ws0\">59<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w202 h44 gs11c2\"><div class=\"t m0 x4b h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w13f h44 gs11c3\"><div class=\"t m0 x9e h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">(150)<span class=\"fs3\"> </span></div></div><div class=\"c w202 h44 gs11c4\"><div class=\"t m0 x42 h5 y32 ff2 fs12 fc0 sc0 ls49 ws0\">25<span class=\"fs3 ls0\"> </span></div></div><div class=\"c w150 h44 gs11c5\"><div class=\"t m0 x9f h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">(75)<span class=\"fs3\"> </span></div></div><div class=\"c w2b h44 gs11c6\"><div class=\"t m0 x4b h5 y32 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w24f h44 gs11c7\"><div class=\"t m0 x11f h5 y32 ff2 fs12 fc0 sc0 ls49 ws0\">146<span class=\"_ _3c\"> </span><span class=\"ff1 fs3 ls0\"> </span></div></div><div class=\"c w42 h4b gs11c9\"><div class=\"t m0 x1d h18 yc88 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1d h8 yc89 ff3 fs6 fc0 sc0 ls0 ws0\">Poni\u017csza <span class=\"_ _19\"> </span>tabela <span class=\"_ _10\"> </span>zawiera <span class=\"_ _19\"> </span>informacje <span class=\"_ _10\"> </span>dotycz\u0105ce   <span class=\"_ _10\"> </span>wp\u0142ywu <span class=\"_ _10\"> </span>stosowania <span class=\"_ _19\"> </span>rachunkowo\u015bci  zabezpiecze\u0144 <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>sprawozdanie  z <span class=\"_ _10\"> </span>wyniku <span class=\"_ _19\"> </span>o<span class=\"_ _3\"></span>raz  pozo<span class=\"_ _3\"></span>sta\u0142e <span class=\"_ _10\"> </span>ca\u0142kowite  dochody <span class=\"_ _10\"> </span>(bez <span class=\"_ _10\"> </span>uwzgl\u0119dniania  efektu </div><div class=\"t m0 x1d h8 y59d ff2 fs6 fc0 sc0 ls0 ws0\">podatkowego)<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span> </div></div>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12<span class=\"_ _4\"></span>.2023 od 01.01.202<span class=\"_ _4\"></span>2 do 31.12<span class=\"_ _4\"></span>.2022<span class=\"ff2 fs3 fc0\"> </span>typ powi<span class=\"_ _3\"></span>\u0105zania<span class=\"ff6\"> </span> typ ryzyka  typ instru<span class=\"_ _3\"></span>mentu<span class=\"ff2\"> </span>Zyski lub (straty) <span class=\"_ _3\"></span> z tytu\u0142u zabezpiec<span class=\"_ _3\"></span>zenia<span class=\"ff1\"> </span>uj\u0119te w pozosta\u0142yc<span class=\"_ _3\"></span>h <span class=\"ff1\"> </span>ca\u0142kowitych dochodac<span class=\"_ _3\"></span>h<span class=\"ff1\"> </span>Kwota przeklasy<span class=\"_ _3\"></span>fikowana z pozosta\u0142ych ca\u0142kowitych dochod\u00f3w<span class=\"_ _3\"></span> jako korekt<span class=\"_ _3\"></span>a z tytu\u0142u przeklasyfikowania,<span class=\"_ _3\"></span> ze wzgl\u0119du na realizacj<span class=\"_ _3\"></span>\u0119 pozycji zabezpiec<span class=\"_ _3\"></span>zanej w okresie<span class=\"_ _3\"></span> Zyski lub (straty) <span class=\"_ _3\"></span> z tytu\u0142u zabezpiec<span class=\"_ _3\"></span>zenia<span class=\"ff1\"> </span>uj\u0119te w pozosta\u0142yc<span class=\"_ _3\"></span>h <span class=\"ff1\"> </span>ca\u0142kowitych dochodac<span class=\"_ _3\"></span>h<span class=\"ff1\"> </span>Kwota przeklasy<span class=\"_ _3\"></span>fikowana  z pozosta\u0142ych ca\u0142kowi<span class=\"_ _3\"></span>tych dochod<span class=\"_ _3\"></span>\u00f3w <span class=\"ff1\"> </span>do sprawozdania z<span class=\"_ _3\"></span> wyniku jako korekta <span class=\"_ _3\"></span>z tytu\u0142u przeklasyfikow<span class=\"_ _3\"></span>ania, ze wzgl\u0119du na<span class=\"_ _3\"></span> realizacj\u0119 pozycji<span class=\"_ _3\"></span> zabezpieczanej w okresie<span class=\"_ _3\"></span><span class=\"ff1\"> </span>do sprawozdania <span class=\"_ _3\"></span>z  wyniku do aktyw\u00f3w trwa\u0142ych<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Zabezpieczenie p<span class=\"_ _4\"></span>rzep\u0142yw\u00f3w pi<span class=\"_ _4\"></span>eni\u0119\u017cnych<span class=\"_ _4\"></span><span class=\"ff1 fc0\"> </span>Ryzyko towar<span class=\"_ _4\"></span>owe (mied\u017a)<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Opcje * (128) (160) 800<span class=\"ls0\"> </span>(525) Ryzyko towar<span class=\"_ _4\"></span>owe (srebr<span class=\"_ _4\"></span>o) Opcje *<span class=\"ff1\"> </span>(6) 13<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>114<span class=\"ls0\"> </span>Ryzyko walutowe <span class=\"_ _4\"></span>(USD)<span class=\"ff2\"> </span>Opcje * 738<span class=\"ls0\"> </span>459<span class=\"ls0\"> </span>357<span class=\"ls0\"> </span>(46) Po\u017cyczki **<span class=\"ff2\"> </span>- (16) - (16) Ryzyko walutowe i<span class=\"_ _4\"></span> stopy pr<span class=\"_ _4\"></span>ocentowej <span class=\"ff2\"> </span>CIRS *** 340<span class=\"ls0\"> </span>(11) 102<span class=\"ls0\"> </span>56<span class=\"ls0\"> </span>41<span class=\"ls0\"> </span>Razem<span class=\"fc0\"> </span>944<span class=\"ls0\"> </span>285<span class=\"ls0\"> </span>102<span class=\"ls0\"> </span>1 239 (432) Pozycja w sp<span class=\"_ _3\"></span>rawozdaniu z wyniku, kt\u00f3ra za<span class=\"_ _3\"></span>wiera korekt\u0119 z tytu\u0142<span class=\"_ _3\"></span>u przeklasyfikowania:<span class=\"_ _3\"></span><span class=\"ff6\"> </span>* przychod<span class=\"_ _3\"></span>y z um\u00f3w z klientami, pozo<span class=\"_ _3\"></span>sta\u0142e przychody i <span class=\"_ _3\"></span><span class=\"ff6\">(koszty) operacyjne, </span>** <span class=\"ls0\"> </span>przychod<span class=\"_ _3\"></span>y z um\u00f3w z klientami,<span class=\"ff6\"> </span>***<span class=\"ls0\"> </span>przychod<span class=\"_ _3\"></span>y z um\u00f3w z klientami, pozo<span class=\"_ _3\"></span>sta\u0142e przychody, (koszty) finan<span class=\"_ _3\"></span>sowe i aktywa trwa\u0142e.<span class=\"_ _3\"></span><span class=\"ff6\"> </span>Poni\u017csza <span class=\"_ _3\"></span>tabela <span class=\"_ _f\"></span>zawiera <span class=\"_ _3\"></span>info<span class=\"_ _3\"></span>rma<span class=\"_ _4\"></span>cje <span class=\"_ _f\"></span>dotycz\u0105ce <span class=\"_ _3\"></span>zmian <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _3\"></span>pozosta\u0142ych <span class=\"_ _f\"></span>ca\u0142kowitych <span class=\"_ _3\"></span>dochod\u00f3w <span class=\"_ _3\"></span>(bez <span class=\"_ _0\"></span>uwzgl\u0119dnienia <span class=\"_ _3\"></span>efektu <span class=\"_ _f\"></span>podatkoweg<span class=\"_ _4\"></span>o) <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>okresie <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>zwi\u0105zku <span class=\"_ _f\"></span>ze<span class=\"ff2\"> </span>sto<span class=\"_ _3\"></span>sowani<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>rachunkowo\u015bci zabezpiecze\u0144 w <span class=\"_ _4\"></span>2022 i <span class=\"_ _4\"></span>2023 r.<span class=\"ff2\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ff2 fc0 ls0\"> </span>Pozosta\u0142e ca\u0142k<span class=\"_ _4\"></span>owite doch<span class=\"_ _4\"></span>ody z tytu\u0142u <span class=\"ff1\"> </span>zabezpieczeni<span class=\"_ _4\"></span>a przep\u0142yw\u00f3w p<span class=\"_ _4\"></span>ieni\u0119\u017cnych<span class=\"_ _4\"></span><span class=\"ff2 fs3\"> </span>Kwoty efektywne*<span class=\"_ _3\"></span> Koszt zabezpiecze<span class=\"_ _3\"></span>nia** Razem Kwoty efektywne*<span class=\"_ _3\"></span> Koszt zabezpiecze<span class=\"_ _3\"></span>nia** Razem Pozosta\u0142e ca\u0142kow<span class=\"_ _3\"></span>ite dochody \u2013<span class=\"ff1\"> </span>tra<span class=\"_ _3\"></span>nsakcje zabezpieczaj\u0105ce ryzyko zmian c<span class=\"_ _3\"></span>en towar\u00f3w i<span class=\"ff1\"> walut<span class=\"_ _3\"></span>owe<span class=\"fc0\"> </span></span>\u2013<span class=\"ff1\"> na 1 stycznia<span class=\"_ _3\"></span> </span>68<span class=\"ls0\"> </span>3 71<span class=\"ls0\"> </span>(1<span class=\"ls0\"> <span class=\"lsf\">178)</span> </span>(422) (1<span class=\"ls0\"> <span class=\"lsf\">600)</span> </span>Wp\u0142yw wyceny tr<span class=\"_ _3\"></span>ansakcji zabezpiecza<span class=\"_ _3\"></span>j\u0105cych (cz\u0119\u015b\u0107 skutec<span class=\"_ _3\"></span>zna)<span class=\"ff2\"> </span>1 272 (328) 944<span class=\"ls0\"> </span>1 124 115<span class=\"ls0\"> </span>1 239 Reklasyfikacja do sp<span class=\"_ _3\"></span>rawozdania z wyni<span class=\"_ _3\"></span>ku w zwi\u0105zku z realizacj\u0105 pozycji zabezpie<span class=\"_ _3\"></span>czanej (737) 350<span class=\"ls0\"> </span>(387) 122<span class=\"ls0\"> </span>310<span class=\"ls0\"> </span>432<span class=\"ls0\"> </span>Pozosta\u0142e ca\u0142kow<span class=\"_ _3\"></span>ite dochody \u2013<span class=\"ff1\"> tra<span class=\"_ _3\"></span>nsakcje </span>zabezpieczaj\u0105ce ryzyko zmian c<span class=\"_ _3\"></span>en towar\u00f3w i<span class=\"ff1\"> walut<span class=\"_ _3\"></span>owe </span>\u2013<span class=\"ff1\"> na 31 grudnia<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span></span>603<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>628<span class=\"ls0\"> </span>68<span class=\"ff2 ls0\"> </span>3<span class=\"ff2\"> </span>71<span class=\"ff2 ls0\"> </span>* Cz\u0119\u015b\u0107 efektywne<span class=\"_ _3\"></span>j zmiany warto\u015bci go<span class=\"_ _3\"></span>dziwej instrument\u00f3w zab<span class=\"_ _3\"></span>ezpieczaj\u0105cych z tytu\u0142u zabez<span class=\"_ _3\"></span>pieczanego ryzyka <span class=\"_ _3\"></span><span class=\"ff6\">- </span>wart<span class=\"_ _3\"></span>o\u015b\u0107 wewn\u0119trzna opcji.<span class=\"ff6\"> </span>**  Warto\u015b\u0107 czasow<span class=\"_ _3\"></span>a opcji + mar\u017ca<span class=\"_ _3\"></span> CCBS Cross Currency Basis Sw<span class=\"_ _3\"></span>ap.<span class=\"_ _3c\"> </span>Nota 7.5.2 Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe Ryzyko <span class=\"_ _3\"></span><span class=\"ff3\">kredytowe <span class=\"_ _3\"></span>rozumiane <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>mo\u017cliwo\u015b\u0107 <span class=\"_ _3\"></span>niewywi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>d\u0142u\u017cnik\u00f3w <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>Kapita\u0142ow<span class=\"_ _4\"></span>ej <span class=\"_ _3\"></span>ze <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>jest </span>zwi\u0105zane z <span class=\"_ _4\"></span>trzema g\u0142\u00f3wnymi <span class=\"_ _4\"></span>obszara<span class=\"_ _4\"></span>mi:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">wiarygodno\u015bci\u0105 kr<span class=\"_ _4\"></span>edytow\u0105 klie<span class=\"_ _4\"></span>nt\u00f3w, z <span class=\"_ _4\"></span>kt\u00f3rymi zawiera si<span class=\"_ _4\"></span>\u0119 transak<span class=\"_ _4\"></span>cje fizycznej sprz<span class=\"_ _4\"></span>eda\u017cy pr<span class=\"_ _4\"></span>odukt\u00f3<span class=\"_ _4\"></span>w,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">wiarygodno\u015bci\u0105 <span class=\"_ _14\"> </span>kredytow\u0105 <span class=\"_ _14\"> </span>instytucji <span class=\"_ _14\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych <span class=\"_ _14\"> </span>(bank\u00f3w/broker\u00f3w), <span class=\"_ _14\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>kt\u00f3rymi <span class=\"_ _14\"> </span>zawiera <span class=\"_ _14\"> </span>si\u0119 <span class=\"_ _c\"> </span>transakcje </span></span>zabezpieczaj\u0105ce <span class=\"_ _0\"></span>lub <span class=\"_ _1\"> </span>kt\u00f3re <span class=\"_ _0\"> </span>po\u015brednicz\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>ich <span class=\"_ _1\"> </span>zawieraniu, <span class=\"_ _0\"></span>a <span class=\"_ _1\"> </span>tak\u017ce <span class=\"_ _1\"> </span>tych <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>kt\u00f3rych <span class=\"_ _1\"> </span>lokowane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _1\"> </span>wolne <span class=\"_ _1\"> </span>\u015brodki pieni\u0119\u017cne,<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">kondycj\u0105 finans<span class=\"_ _4\"></span>ow\u0105 sp\u00f3\u0142ek za<span class=\"_ _4\"></span>le\u017cnych \u2013<span class=\"ff2\"> </span>po\u017cyczk<span class=\"_ _4\"></span>obiorc<span class=\"_ _4\"></span>\u00f3w<span class=\"ff2\">. </span></span></span>W uj\u0119ciu szcz<span class=\"_ _4\"></span>eg\u00f3\u0142owym \u017ar<span class=\"_ _4\"></span>\u00f3d\u0142a ekspozy<span class=\"_ _4\"></span>cji na ryzyko kr<span class=\"_ _4\"></span>edytow<span class=\"_ _4\"></span>e stanowi\u0105: <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">\u015brodki pi<span class=\"_ _4\"></span>eni\u0119\u017cne i loka<span class=\"_ _4\"></span>ty bankow<span class=\"_ _4\"></span>e,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">instrumenty p<span class=\"_ _4\"></span>ochodn<span class=\"_ _4\"></span>e, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w, <span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">udzielone p<span class=\"_ _4\"></span>o\u017cyczki (N<span class=\"_ _4\"></span>ota 6.2),<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">udzielone g<span class=\"_ _4\"></span>warancje i p<span class=\"_ _4\"></span>or\u0119czenia<span class=\"_ _4\"></span> (Nota 8.6),<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">pozosta\u0142e akt<span class=\"_ _4\"></span>ywa finans<span class=\"_ _4\"></span>o<span class=\"ff2\">we. </span></span></span>Nota 7.5.2.1 Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe zwi\u0105zane <span class=\"_ _4\"></span>ze \u015brodkami <span class=\"_ _4\"></span>pieni\u0119\u017cnymi <span class=\"_ _4\"></span>i lokatami <span class=\"_ _4\"></span>bankowymi<span class=\"ff1\"> </span>Grupa  Kapita\u0142<span class=\"_ _4\"></span>owa  alokuj<span class=\"_ _4\"></span>e  okre<span class=\"_ _4\"></span>sowo  wolne <span class=\"_ _2\"> </span>\u015bro<span class=\"_ _3\"></span>dk<span class=\"_ _4\"></span>i  pieni\u0119\u017cne <span class=\"_ _2\"> </span>zgodnie  z  wymo<span class=\"_ _4\"></span>gami  zachowani<span class=\"_ _4\"></span>a <span class=\"_ _12\"> </span>p\u0142ynno\u015bci  finansow<span class=\"_ _4\"></span>ej i ograniczoneg<span class=\"_ _4\"></span>o ryzyka oraz<span class=\"_ _4\"></span> w celu <span class=\"ff3\">ochrony ka<span class=\"_ _4\"></span>pita\u0142u i ma<span class=\"_ _4\"></span>ksymaliza<span class=\"_ _4\"></span>cji przychod\u00f3w <span class=\"_ _4\"></span>odsetkowych.<span class=\"ff2\"> </span></span>Wed\u0142ug  stanu <span class=\"_ _12\"> </span>na  31<span class=\"ff2\"> </span>gr<span class=\"_ _4\"></span>udnia  20<span class=\"_ _4\"></span>23  r. <span class=\"_ _2\"> </span>\u0142<span class=\"_ _3\"></span>\u0105czna <span class=\"_ _2\"> </span>kwo<span class=\"_ _3\"></span>ta  \u015br<span class=\"_ _4\"></span>odk\u00f3w  pieni<span class=\"_ _4\"></span>\u0119\u017cnych  w  r<span class=\"_ _4\"></span>amach  wolnych <span class=\"_ _2\"> </span>\u015brodk\u00f3w  oraz  \u015br<span class=\"_ _4\"></span>odk\u00f3w o <span class=\"ff3\">ograniczonej mo\u017cliwo\u015bci dysponowania w <span class=\"_ _3\"></span>wysoko\u015bci <span class=\"_ _3\"></span>1 724 <span class=\"_ _3\"></span>mln PLN<span class=\"_ _3\"></span> utrzymywana by\u0142<span class=\"_ _3\"></span>a na <span class=\"_ _3\"></span>rachunk</span>ach <span class=\"_ _3\"></span>bankowych oraz lokatach kr\u00f3tk<span class=\"_ _4\"></span>oterminowych <span class=\"_ _4\"></span>(na 31 <span class=\"_ _4\"></span>grudnia 2022<span class=\"_ _4\"></span> r. \u0142\u0105cznie 1 <span class=\"_ _4\"></span>195 mln PLN).<span class=\"ff2\"> </span>Wszystkie podmioty, kt\u00f3<span class=\"_ _3\"></span>rym<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>Grupa<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>powierza<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>\u015brodki pieni\u0119\u017cne, <span class=\"_ _3\"></span>dzia\u0142aj\u0105 w <span class=\"_ _3\"></span>sektorze finansowym. Analiza <span class=\"_ _3\"></span>ekspozycji na <span class=\"_ _3\"></span>ten rodzaj <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>wykaza<span class=\"_ _4\"></span>\u0142a, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>wy\u0142\u0105czni<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>banki <span class=\"_ _3\"></span>posiadaj\u0105ce <span class=\"_ _3\"></span>rati<span class=\"_ _4\"></span>ng <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>poziomie <span class=\"_ _3\"></span>najwy\u017csz<span class=\"_ _4\"></span>ym, <span class=\"_ _3\"></span>\u015bredn<span class=\"_ _4\"></span>iowysokim <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>\u015brednim<span class=\"_ _4\"></span>, a <span class=\"ff3\">tak\u017ce <span class=\"_ _0\"></span>dysponuj\u0105ce <span class=\"_ _1\"> </span>odpowiednim<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>kapita\u0142em <span class=\"_ _1\"> </span>w\u0142asnym <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>siln\u0105 <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>ustabilizowan\u0105 <span class=\"_ _0\"></span>pozycj\u0105 <span class=\"_ _1\"> </span>rynkow\u0105. <span class=\"_ _1\"> </span>Ryzyko <span class=\"_ _0\"> </span>kredytowe </span>z <span class=\"ff3\">tego <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>jest <span class=\"_ _10\"> </span>monitorowane <span class=\"_ _10\"> </span>poprzez <span class=\"_ _10\"> </span>bie\u017c\u0105c\u0105 <span class=\"_ _11\"> </span>weryfikacj\u0119<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>kondycji <span class=\"_ _11\"> </span>fi<span class=\"_ _3\"></span><span class=\"ff2\">nansow<span class=\"_ _4\"></span>ej <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _19\"> </span>utrzymywanie <span class=\"_ _10\"> </span>odpowiednio </span></span>niskiego pozi<span class=\"_ _4\"></span>omu koncen<span class=\"_ _4\"></span>tracji w <span class=\"ff3\">poszcze<span class=\"_ _4\"></span>g\u00f3lnych insty<span class=\"_ _4\"></span>tucjach fin<span class=\"_ _4\"></span>ansowych.<span class=\"ff2\"> </span></span>W <span class=\"_ _f\"></span>tabeli <span class=\"_ _f\"></span>poni\u017cej <span class=\"_ _f\"></span>zaprezentowan<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>poziom <span class=\"_ _f\"></span>koncentracji <span class=\"_ _3\"></span>\u015brodk\u00f3w <span class=\"_ _f\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>lokat <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>uwzgl\u0119dnieniem <span class=\"_ _3\"></span>oceny <span class=\"_ _f\"></span>kredytowej instytucji finans<span class=\"_ _4\"></span>owych*.  Poziom ratingu<span class=\"_ _4\"></span> Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Najwy\u017cszy<span class=\"_ _4\"></span><span class=\"ff2\"> </span>AAA do AA<span class=\"_ _4\"></span>- <span class=\"ff3\">wg S&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>aa do Aa3 <span class=\"_ _4\"></span>wg Moody\u2019s<span class=\"ff2\"> </span></span>8%<span class=\"ls0\"> </span>10%<span class=\"ls0\"> </span>\u015aredniowysoki <span class=\"_ _4\"></span><span class=\"ff2\"> </span>od A+ do A- <span class=\"ff3\">wg S<span class=\"_ _4\"></span>&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>1 do A3 wg <span class=\"_ _4\"></span>Moody\u2019s <span class=\"ff2\"> </span></span>84%<span class=\"ls0\"> </span>73%<span class=\"ls0\"> </span>\u015aredni <span class=\"ff2\"> </span>od BBB+ do B<span class=\"_ _4\"></span>BB- wg S&amp;P i Fit<span class=\"_ _4\"></span>ch oraz od Ba<span class=\"_ _4\"></span>a1 do Baa3<span class=\"_ _4\"></span>  wg Moody\u2019s<span class=\"ff2\"> </span>8%<span class=\"ls0\"> </span>17%<span class=\"ls0\"> </span>* Wa\u017cone kwot\u0105 <span class=\"_ _3\"></span>\u015brodk\u00f3w pieni\u0119\u017cn<span class=\"_ _3\"></span>ych zdeponowanych na rachu<span class=\"_ _3\"></span>nkach bie\u017c\u0105cych i lokatach<span class=\"_ _3c\"> </span>.<span class=\"_ _3\"></span><span class=\"ff6 fs6\"> </span><div class=\"c w199 h17e gs1228\"><div class=\"t m0 x11 h5 ycd5 ff4 fs3 fc0 sc0 ls0 ws0\">Zasady rachunkow<span class=\"_ _3\"></span>o\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w199 h17f gs1229\"><div class=\"t m0 x11 h8 ycd6 ff3 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _11\"> </span>ujmuje <span class=\"_ _11\"> </span>odpis <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>oczekiwanych <span class=\"_ _10\"> </span>strat <span class=\"_ _15\"> </span>kredy<span class=\"_ _4\"></span>towych <span class=\"_ _10\"> </span>na <span class=\"_ _15\"> </span>sk\u0142adnikach <span class=\"_ _10\"> </span>aktyw\u00f3w <span class=\"_ _11\"> </span>finansowych <span class=\"_ _11\"> </span>wycenianyc<span class=\"_ _4\"></span>h </div><div class=\"t m0 x11 h8 ycd7 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">zamortyzowa<span class=\"_ _4\"></span>nym <span class=\"_ _10\"> </span>koszcie. <span class=\"_ _10\"> </span>Oczekiwane <span class=\"_ _10\"> </span>straty <span class=\"_ _11\"> </span>kredytowe <span class=\"_ _19\"> </span>s\u0105 <span class=\"_ _11\"> </span>to <span class=\"_ _11\"> </span>straty <span class=\"_ _10\"> </span>kredytowe <span class=\"_ _10\"> </span>wa\u017cone <span class=\"_ _10\"> </span>prawdopodobie\u0144stwem<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y64a ff3 fs6 fc0 sc0 ls0 ws0\">wyst\u0105pienia <span class=\"_ _11\"> </span>niewykonania <span class=\"_ _11\"> </span>zobowi\u0105zania. <span class=\"_ _11\"> </span>Grupa <span class=\"_ _11\"> </span>stosuje <span class=\"_ _11\"> </span>nast\u0119puj\u0105ce <span class=\"_ _11\"> </span>mo<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ele <span class=\"_ _11\"> </span>wyznaczania <span class=\"_ _11\"> </span>odpis\u00f3w <span class=\"_ _15\"> </span>z<span class=\"ff2\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>utraty<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 ycd8 ff3 fs6 fc0 sc0 ls0 ws0\">warto\u015bci:<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 ycd9 ff2 fs6 fc0 sc0 ls0 ws0\">- model uprosz<span class=\"_ _4\"></span>czony <span class=\"ff3\">\u2013</span> <span class=\"ff3\">dla nale\u017c<span class=\"_ _4\"></span>no\u015bci od o<span class=\"_ _4\"></span>dbiorc\u00f3w,<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 ycda ff2 fs6 fc0 sc0 ls0 ws0\">- <span class=\"ff3\">model og\u00f3lny (p<span class=\"_ _4\"></span>odstawowy) <span class=\"_ _4\"></span>\u2013<span class=\"ff2\"> </span>dla pozosta\u0142ych a<span class=\"_ _4\"></span>ktyw\u00f3w fina<span class=\"_ _4\"></span>nsowych.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 ycdb ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _3\"></span>modelu <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>g\u00f3lnym <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>monitoruje <span class=\"_ _3\"></span>zmiany <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>zi<span class=\"_ _4\"></span>omu <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>kredytowego <span class=\"_ _3\"></span>zwi\u0105zanego <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>danym <span class=\"_ _3\"></span>sk\u0142adnikiem <span class=\"_ _3\"></span>aktyw\u00f3w </div><div class=\"t m0 x11 h8 y64e ff3 fs6 fc0 sc0 ls0 ws0\">finansowych oraz klasy<span class=\"_ _4\"></span>fikuje aktywa finans<span class=\"_ _4\"></span>owe do jednego z trzech etap\u00f3w <span class=\"_ _4\"></span>wyznaczania odpis<span class=\"_ _4\"></span>\u00f3w z tytu\u0142u utraty warto\u015b<span class=\"_ _4\"></span>ci </div><div class=\"t m0 x11 h8 y64f ff3 fs6 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff2\">  w </span>oparciu  o<span class=\"_ _3\"></span>  obserwacj\u0119  zmiany  poziomu  ryzyka  kred<span class=\"_ _3\"></span>ytowego  w  stosunku  do <span class=\"_ _10\"> </span>pocz\u0105tkowe<span class=\"_ _4\"></span>go  uj\u0119cia  inst<span class=\"_ _3\"></span>rumen<span class=\"_ _4\"></span>tu.<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 ycdc ff2 fs6 fc0 sc0 ls0 ws0\">W <span class=\"ff3\">szczeg\u00f3lno\u015bci, <span class=\"_ _2f\"> </span>monitorowaniu <span class=\"_ _2f\"> </span>podlega: <span class=\"_ _32\"> </span>rating <span class=\"_ _2f\"> </span>kredytowy <span class=\"_ _2f\"> </span>oraz <span class=\"_ _32\"> </span>sytuacja <span class=\"_ _32\"> </span>finansowa <span class=\"_ _22\"> </span>ko<span class=\"_ _3\"></span>ntrah<span class=\"_ _4\"></span>enta <span class=\"_ _2f\"> </span>i <span class=\"_ _32\"> </span>okres </span></div><div class=\"t m0 x11 h8 ycdd ff3 fs6 fc0 sc0 ls0 ws0\">przeterminowania <span class=\"_ _3\"></span>p\u0142atno\u015bci. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>zale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>zaklasyfikowania <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>poszczeg<span class=\"_ _4\"></span>\u00f3lnych <span class=\"_ _3\"></span>stopni, <span class=\"_ _f\"></span>odpis <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142<span class=\"_ _3\"></span>u <span class=\"_ _f\"></span>utraty <span class=\"_ _f\"></span>warto\u015bci<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 ycde ff2 fs6 fc0 sc0 ls0 ws0\">jest <span class=\"_ _2\"> </span>szacowany <span class=\"_ _1\"> </span>w horyzoncie <span class=\"_ _1\"> </span>12-<span class=\"_ _3\"></span><span class=\"ff3\">miesi\u0119c<span class=\"_ _4\"></span>y <span class=\"_ _2\"> </span>(stopie\u0144 <span class=\"_ _1\"> </span>1) <span class=\"_ _2\"> </span>lub <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>horyzoncie <span class=\"_ _2\"> </span>\u017cycia <span class=\"_ _1\"> </span>instrumentu <span class=\"_ _2\"> </span>(stopie\u0144 <span class=\"_ _1\"> </span>2 <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>stopie\u0144 <span class=\"_ _2\"> </span>3). </span></div><div class=\"t m0 x11 h8 ycdf ff3 fs6 fc0 sc0 ls0 ws0\">Bezwzgl\u0119dn\u0105 <span class=\"_ _2\"> </span>przes\u0142ank\u0105 <span class=\"_ _2\"> </span>na  okr<span class=\"_ _4\"></span>e\u015blenie <span class=\"_ _2\"> </span>wyst\u0105pienia <span class=\"_ _12\"> </span>stanu <span class=\"_ _2\"> </span>niewyp\u0142acalno\u015bci <span class=\"_ _2\"> </span>(default) <span class=\"_ _2\"> </span>jest  przet<span class=\"_ _4\"></span>erminowanie <span class=\"_ _2\"> </span>p\u0142atno\u015bci </div><div class=\"t m0 x11 h8 yce0 ff2 fs6 fc0 sc0 ls0 ws0\">o ponad 90 dni. <span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y3f8 ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _3\"></span>modelu <span class=\"_ _3\"></span>uproszczonym <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>monitoruje <span class=\"_ _3\"></span>zmian <span class=\"_ _3\"></span>poziomu <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>kredytowego <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>rakcie <span class=\"_ _3\"></span>\u017cycia <span class=\"_ _3\"></span>instrumentu <span class=\"_ _3\"></span>oraz<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y347 ff3 fs6 fc0 sc0 ls0 ws0\">szacuje oczekiwan\u0105 s<span class=\"_ _4\"></span>trat\u0119 kredyt<span class=\"_ _4\"></span>ow\u0105 w horyzoncie do terminu<span class=\"_ _4\"></span> zapadalno\u015b<span class=\"_ _4\"></span>ci instrumentu w oparci<span class=\"_ _4\"></span>u o historyczn<span class=\"_ _4\"></span>e dane </div><div class=\"t m0 x11 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">dotycz\u0105ce sp\u0142acal<span class=\"_ _4\"></span>no\u015bci nale\u017cn<span class=\"_ _4\"></span>o\u015bci od odbi<span class=\"_ _4\"></span>orc\u00f3w.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span></div></div>Poziom <span class=\"_ _1f\"> </span>ryzyka <span class=\"_ _17\"> </span>kredytow<span class=\"_ _4\"></span>ego <span class=\"_ _1f\"> </span>instytucji <span class=\"_ _17\"> </span>finansowej <span class=\"_ _17\"> </span>wynikaj\u0105cego <span class=\"_ _17\"> </span>z <span class=\"_ _1f\"> </span>utrzymywania <span class=\"_ _17\"> </span>w <span class=\"_ _1f\"> </span>niej <span class=\"_ _17\"> </span>\u015brodk\u00f3w <span class=\"_ _1d\"> </span>pieni\u0119\u017cnych<span class=\"_ _4\"></span> na<span class=\"ls0\"> <span class=\"ff3\">rachunkach <span class=\"_ _1\"> </span>bankowych <span class=\"_ _2\"> </span>lub <span class=\"_ _1\"> </span>zdeponowanych <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>lokacie, <span class=\"_ _2\"> </span>maj\u0105c <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>uwadze <span class=\"_ _2\"> </span>r\u00f3wnie\u017c <span class=\"_ _2\"> </span>ryzyko <span class=\"_ _1\"> </span>tych  i<span class=\"_ _4\"></span>nstrum<span class=\"_ _4\"></span>ent\u00f3w, <span class=\"_ _2\"> </span>jest </span></span>na<span class=\"ls0\"> <span class=\"ff3\">poziomie niemal\u017c<span class=\"_ _4\"></span>e jednakow<span class=\"_ _4\"></span>ym, st\u0105d z<span class=\"_ _4\"></span>aprezentowan<span class=\"_ _4\"></span>o \u0142\u0105cznie.<span class=\"ff2\"> </span></span></span>Wed\u0142ug <span class=\"_ _1\"> </span>stanu <span class=\"_ _1\"> </span>na <span class=\"_ _0\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _1\"> </span>2023 <span class=\"_ _1\"> </span>r. <span class=\"_ _1\"> </span>maksymalny <span class=\"_ _1\"> </span>udzia\u0142 <span class=\"_ _1\"> </span>jednego <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>dmi<span class=\"_ _4\"></span>otu <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>kwocie <span class=\"_ _1\"> </span>nara\u017conej <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _1\"> </span>kredytowe zwi\u0105zane <span class=\"_ _1\"> </span>ze <span class=\"_ _1\"> </span>\u015brodkami <span class=\"_ _1\"> </span>pieni\u0119\u017cnymi <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>lokatami <span class=\"_ _2\"> </span>bankow<span class=\"_ _4\"></span>ymi <span class=\"_ _1\"> </span>wyni\u00f3s\u0142 <span class=\"_ _1\"> </span>35%, <span class=\"_ _1\"> </span>tj. <span class=\"_ _2\"> </span>608 <span class=\"_ _1\"> </span>mln <span class=\"_ _1\"> </span>PLN <span class=\"_ _2\"> </span>(wed\u0142ug <span class=\"_ _1\"> </span>stanu <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>31 <span class=\"_ _2\"> </span>grudnia 2022<span class=\"ls0\"> r. 30%, tj. 35<span class=\"_ _4\"></span>4 mln P<span class=\"_ _4\"></span>LN). </span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022<span class=\"ff2\"> </span>Kontrahent 1<span class=\"_ _4\"></span> 608<span class=\"ls0\"> </span>354<span class=\"ls0\"> </span>Kontrahent 2<span class=\"_ _4\"></span> 317<span class=\"ls0\"> </span>335<span class=\"ls0\"> </span>Kontrahent 3<span class=\"_ _4\"></span> 315<span class=\"ls0\"> </span>105<span class=\"ls0\"> </span>Kontrahent 4<span class=\"_ _4\"></span> 102<span class=\"ls0\"> </span>76<span class=\"ls0\"> </span>Kontrahent 5<span class=\"_ _4\"></span> 80<span class=\"ls0\"> </span>73<span class=\"ls0\"> </span>Pozostali 302<span class=\"ls0\"> </span>252<span class=\"ls0\"> </span>Razem 1 724 1 195 Odpisy <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>utraty <span class=\"_ _14\"> </span>warto\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _15\"> </span>\u015bro<span class=\"_ _3\"></span>dk<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>pieni\u0119\u017cnych <span class=\"_ _15\"> </span>i <span class=\"_ _14\"> </span>ekwiwalent\u00f3w <span class=\"_ _15\"> </span>ustalono <span class=\"_ _15\"> </span>indywidualnie <span class=\"_ _15\"> </span>dla <span class=\"_ _14\"> </span>ka\u017cdeg<span class=\"_ _4\"></span>o <span class=\"_ _14\"> </span>salda<span class=\"_ _4\"></span> dotycz\u0105cego <span class=\"_ _10\"> </span>danej <span class=\"_ _15\"> </span>instytuc<span class=\"_ _4\"></span>ji <span class=\"_ _11\"> </span>finansowej. <span class=\"_ _11\"> </span>Do <span class=\"_ _11\"> </span>oceny <span class=\"_ _11\"> </span>ryzyka <span class=\"_ _11\"> </span>kredytowego <span class=\"_ _11\"> </span>u\u017cyt<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>zewn\u0119trzne <span class=\"_ _11\"> </span>ratingi <span class=\"_ _11\"> </span>bank\u00f3w. <span class=\"_ _11\"> </span>Analiza wykaza\u0142a, <span class=\"_ _10\"> </span>i\u017c <span class=\"_ _11\"> </span>aktywa <span class=\"_ _11\"> </span>te <span class=\"_ _10\"> </span>maj\u0105 <span class=\"_ _11\"> </span>niskie <span class=\"_ _11\"> </span>ryzyko <span class=\"_ _10\"> </span>kredytowe <span class=\"_ _10\"> </span>na <span class=\"_ _11\"> </span>dzie\u0144 <span class=\"_ _11\"> </span>sprawozdawcz<span class=\"_ _4\"></span>y. <span class=\"_ _10\"> </span>Grupa <span class=\"_ _11\"> </span>skorzysta\u0142a <span class=\"_ _10\"> </span>z <span class=\"_ _11\"> </span>uproszczenia<span class=\"_ _4\"></span> dozwolonego <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>standard <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>odpis <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _f\"></span>utraty <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>ustalono <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>podstawie <span class=\"_ _3\"></span>12<span class=\"_ _3\"></span><span class=\"ff2\">-</span>miesi\u0119cznych <span class=\"_ _3\"></span>strat <span class=\"_ _f\"></span>kredytowych<span class=\"_ _4\"></span>. Kalkulacja odpisu <span class=\"_ _3\"></span>wykaza\u0142a <span class=\"_ _3\"></span>nieistotn\u0105 kwot\u0119 <span class=\"_ _3\"></span>odpisu <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u utraty <span class=\"_ _3\"></span>w<span class=\"_ _3\"></span>arto\u015bci. Aktywa <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>zaliczone s\u0105 <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>Stopnia <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>modelu<span class=\"_ _4\"></span> utraty warto\u015bci<span class=\"_ _4\"></span>.<span class=\"ff7 fs8\">  </span>Nota 7.5.2.2 Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe zwi\u0105zane <span class=\"_ _4\"></span>z transakcja<span class=\"_ _4\"></span>mi w ins<span class=\"_ _4\"></span>trumentach poch<span class=\"_ _4\"></span>odnych<span class=\"ff1\"> </span>Wszystkie <span class=\"_ _14\"> </span>podmioty, <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>kt\u00f3rymi <span class=\"_ _14\"> </span>Grupa <span class=\"_ _14\"> </span>Kapita\u0142owa <span class=\"_ _14\"> </span>zawiera <span class=\"_ _14\"> </span>transakcje <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>instrumentach <span class=\"_ _14\"> </span>pochodnych <span class=\"_ _14\"> </span>(z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>wyj\u0105tki<span class=\"ff2\">em<span class=\"_ _4\"></span> </span>wbudowanych ins<span class=\"_ _4\"></span>trument\u00f3<span class=\"_ _4\"></span>w pochodnych),<span class=\"_ _4\"></span> dzia\u0142aj\u0105 w<span class=\"ff2\"> sekt<span class=\"_ _4\"></span>orze finansow<span class=\"_ _4\"></span>ym. </span>Ekspozycj\u0119 <span class=\"_ _3\"></span>kredyt<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>zwi\u0105zan\u0105<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>instrumentami <span class=\"_ _3\"></span>pochodnym<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>podzia\u0142<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>g\u0142\u00f3wnych <span class=\"_ _3\"></span>kontrahent<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>prezentuje<span class=\"_ _4\"></span> poni\u017csza tab<span class=\"_ _4\"></span>ela<span class=\"ff2\">.<span class=\"_ _3c\"> </span></span>4<span class=\"_ _3c\"> </span>Stan na 31.1<span class=\"_ _4\"></span>2.2023<span class=\"_ _4\"></span> Stan na 31.1<span class=\"_ _4\"></span>2.2022<span class=\"_ _4\"></span> Ekspozycja <span class=\"_ _4\"></span> na ryzyko kredytowe<span class=\"_ _4\"></span><span class=\"ff2\">  </span>Ekspozycja <span class=\"_ _4\"></span> na ryzyko kredytowe<span class=\"_ _4\"></span> Nale\u017cno\u015bci<span class=\"ff2\"> </span>finansowe<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Zobowi\u0105za<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span>finansowe<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Warto\u015b\u0107<span class=\"ff2\"> </span> godziwa<span class=\"ff1\"> </span>Nale\u017cno\u015bci<span class=\"ff2\"> </span>finansowe<span class=\"_ _4\"></span> Zobowi\u0105za<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span>finansowe<span class=\"_ _4\"></span> Warto\u015b\u0107<span class=\"ff2\"> </span> godziwa Kontrahent 1<span class=\"_ _4\"></span> 246<span class=\"fc9 ls0\"> </span>(138)<span class=\"fc9\"> </span>108<span class=\"fc9 ls0\"> </span>260<span class=\"ls0\"> </span>(250) 10<span class=\"ls0\"> </span>Kontrahent 2<span class=\"_ _4\"></span> 241<span class=\"fc9 ls0\"> </span>(172)<span class=\"fc9\"> </span>69<span class=\"fc9 ls0\"> </span>226<span class=\"ls0\"> </span>(172) 54<span class=\"ls0\"> </span>Kontrahent 3<span class=\"_ _4\"></span> 155<span class=\"fc9 ls0\"> </span>(93)<span class=\"fc9\"> </span>62<span class=\"fc9 ls0\"> </span>154<span class=\"ls0\"> </span>(33) 121<span class=\"ls0\"> </span>Kontrahent 4<span class=\"_ _4\"></span> 130<span class=\"fc9 ls0\"> </span>(180)<span class=\"fc9\"> </span>(50)<span class=\"fc9\"> </span>120<span class=\"ls0\"> </span>(53) 67<span class=\"ls0\"> </span>Pozostali 269<span class=\"fc9 ls0\"> </span>(99)<span class=\"fc9\"> </span>170<span class=\"fc9 ls0\"> </span>787<span class=\"ls0\"> </span>(636) 151<span class=\"ls0\"> </span>Razem 1 041<span class=\"ff1 fc9\"> </span>(682)<span class=\"ff1 fc9\"> </span>359<span class=\"ff1 fc9 ls0\"> </span>1 547 (1<span class=\"ls0\"> <span class=\"ls58\">144)</span> </span>403<span class=\"ls0\"> </span>Otwarte instr<span class=\"_ _4\"></span>ument<span class=\"_ _4\"></span>y pochod<span class=\"_ _4\"></span>ne*<span class=\"ff1 fc2\"> </span>993<span class=\"ls0\"> </span>(675) 318<span class=\"ls0\"> </span>1 510 (1<span class=\"ls0\"> 110)<span class=\"_ _4\"></span> </span>400<span class=\"ls0\"> </span>Rozliczone <span class=\"_ _4\"></span>instrume<span class=\"_ _4\"></span>nty poc<span class=\"_ _4\"></span>hodne netto<span class=\"ff1 fc2\"> </span>48 <span class=\"ls0\"> </span>(7) 41<span class=\"ls0\"> </span>37<span class=\"ls0\"> </span>(34) 3  <span class=\"ff5\">* z wy\u0142\u0105czen<span class=\"_ _3\"></span>iem wbudowanych in<span class=\"_ _3\"></span>stru<span class=\"_ _4\"></span>ment\u00f3w<span class=\"_ _3\"></span> pochodnych<span class=\"ff6 fs5\"> </span></span>Bior\u0105c  pod  uwag\u0119  nale\u017cn<span class=\"_ _4\"></span>o\u015bci  z  tytu\u0142u  otwartych <span class=\"_ _12\"> </span>transakcji  w  instrumentach  p<span class=\"_ _4\"></span>ochodnych  pos<span class=\"_ _4\"></span>iadanych  przez  Grup<span class=\"_ _4\"></span>\u0119 (z<span class=\"ls0\"> <span class=\"ff3\">wy\u0142\u0105czeniem <span class=\"_ _0\"> </span>wbudowanych <span class=\"_ _1\"> </span>instrument\u00f3w <span class=\"_ _0\"></span>pochodnych) <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _1\"> </span>2023 <span class=\"_ _1\"> </span>r. <span class=\"_ _1\"> </span>oraz <span class=\"_ _2\"> </span>nale\u017cno\u015bci <span class=\"_ _1\"> </span>netto<span class=\"_ _3c\"> </span></span></span>5 <span class=\"_ _1\"> </span>z <span class=\"ff3\">tytu\u0142u </span>rozliczonych instrument\u00f3w pochodnych, maksymalny <span class=\"_ _3\"></span>udzia\u0142 jednego podmiotu <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>ocie <span class=\"_ _3\"></span>nara\u017c<span class=\"_ _4\"></span>onej na <span class=\"_ _3\"></span>ryzyko <span class=\"_ _3\"></span>kredyt<span class=\"_ _4\"></span>owe wynikaj\u0105ce z<span class=\"ff2\"> <span class=\"_ _4\"></span>tych transakcji <span class=\"_ _4\"></span>wy<span class=\"ff3\">ni\u00f3s\u0142 24%,<span class=\"_ _4\"></span> tj. 246 m<span class=\"_ _4\"></span>ln PLN (wed\u0142ug <span class=\"_ _4\"></span>stanu na dzie\u0144 3<span class=\"_ _4\"></span>1 grudnia 2<span class=\"_ _4\"></span>022 r. 17%,<span class=\"_ _4\"></span> tj.<span class=\"ff2\"> <span class=\"lse\">260</span> mln PLN).<span class=\"ff7 fs8\">  </span></span></span></span>W  celu <span class=\"_ _2\"> </span>ograniczenia  pr<span class=\"_ _4\"></span>zep\u0142yw\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _12\"> </span>pieni\u0119\u017cnych <span class=\"_ _2\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>jednocze\u015bnie <span class=\"_ _2\"> </span>ograniczenia <span class=\"_ _2\"> </span>ryzyka  kredyto<span class=\"_ _4\"></span>wego <span class=\"_ _2\"> </span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _2\"> </span>Dominuj\u0105ca dokonuje <span class=\"_ _3\"></span>rozlicze\u0144 <span class=\"_ _3\"></span>netto (na <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>dstawie zawartych <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>k<span class=\"_ _3\"></span>ontrahentami st<span class=\"_ _3\"></span>andardowych porozumie\u0144 <span class=\"_ _3\"></span>ramowych <span class=\"_ _3\"></span>reguluj\u0105c<span class=\"_ _4\"></span>ych obr\u00f3t <span class=\"_ _1\"> </span>instrumentami <span class=\"_ _0\"></span>finansowym<span class=\"_ _4\"></span>i, <span class=\"_ _1\"> </span>tj. <span class=\"_ _1\"> </span>ISDA <span class=\"_ _1\"> </span>lub <span class=\"_ _1\"> </span>opartych <span class=\"_ _0\"></span>o <span class=\"_ _2\"> </span>wz\u00f3r <span class=\"_ _0\"></span>ZBP). <span class=\"_ _1\"> </span>Ponadto <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _0\"> </span>kredytowe <span class=\"_ _1\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>tego <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _0\"></span>jest <span class=\"_ _1\"> </span>na 4 <span class=\"ff5\">Nie dotyczy<span class=\"_ _3\"></span> wbudowanych instrumen<span class=\"_ _3\"></span>t\u00f3w pochodnych.<span class=\"_ _3\"></span></span> 5<span class=\"_ _3c\"> </span>Jednostka <span class=\"_ _0\"> </span>Dominu<span class=\"_ _3\"></span>j\u0105ca <span class=\"_ _f\"></span>kompensu<span class=\"_ _3\"></span>je <span class=\"_ _f\"></span>nale\u017cn<span class=\"_ _3\"></span>o\u015bci <span class=\"_ _f\"></span>i <span class=\"_ _0\"> </span>zobowi\u0105zani<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>z <span class=\"_ _0\"> </span>tytu\u0142u <span class=\"_ _f\"></span>ro<span class=\"_ _3\"></span>zliczonych <span class=\"_ _f\"></span>in<span class=\"_ _3\"></span>strument\u00f3w <span class=\"_ _0\"> </span>pochodnych, <span class=\"_ _0\"> </span>dla <span class=\"_ _0\"> </span>kt\u00f3rych <span class=\"_ _f\"></span>n<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>dzie\u0144<span class=\"_ _0\"> </span><span class=\"ff6\"> <span class=\"_ _0\"> </span></span>ko\u0144cz\u0105cy okres <span class=\"_ _1\"> </span>sprawozd<span class=\"_ _3\"></span>awczy <span class=\"_ _0\"> </span>znany<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>jest <span class=\"_ _1\"> </span>przysz\u0142y <span class=\"_ _1\"> </span>przep\u0142yw, <span class=\"_ _1\"> </span>zgodn<span class=\"_ _3\"></span>ie <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>zasadami <span class=\"_ _1\"> </span>nettowani<span class=\"_ _3\"></span>a <span class=\"_ _0\"> </span>przep\u0142yw\u00f3w<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>rozlicze\u0144 <span class=\"_ _1\"> </span>przyj\u0119tymi <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>umo<span class=\"_ _3\"></span>wa<span class=\"_ _3\"></span><span class=\"ff6\">ch <span class=\"_ _1\"> </span>ramo<span class=\"_ _3\"></span>wych <span class=\"_ _4\"></span> </span>z poszczeg\u00f3<span class=\"_ _3\"></span>lnymi kontrahentami.  bie\u017c\u0105co <span class=\"_ _10\"> </span>monitorowane <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>prze<span class=\"_ _4\"></span>z <span class=\"_ _11\"> </span>analiz\u0119 <span class=\"_ _10\"> </span>rating\u00f3w <span class=\"_ _11\"> </span>kredytowych <span class=\"_ _10\"> </span>oraz <span class=\"_ _11\"> </span>ograniczane <span class=\"_ _11\"> </span>poprzez <span class=\"_ _11\"> </span>d\u0105\u017cenie <span class=\"_ _11\"> </span>do<span class=\"ff2\"> dywersyfika<span class=\"_ _4\"></span>cji </span>podmiotowej pr<span class=\"_ _4\"></span>zy wdra\u017ca<span class=\"_ _4\"></span>niu strategii <span class=\"_ _4\"></span>zabezpieczaj\u0105<span class=\"_ _4\"></span>cych.<span class=\"ff2\"> </span>Pomimo <span class=\"_ _13\"> </span>koncentracji <span class=\"_ _13\"> </span>ryzyka <span class=\"_ _13\"> </span>kredytoweg<span class=\"_ _4\"></span>o <span class=\"_ _13\"> </span>zwi\u0105zanego <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>transakcjami <span class=\"_ _13\"> </span>w <span class=\"_ _13\"> </span>inst<span class=\"_ _3\"></span>rumenta<span class=\"_ _4\"></span>ch <span class=\"_ _13\"> </span>pochodnych <span class=\"_ _13\"> </span>Jednostka<span class=\"_ _4\"></span> Dominuj\u0105ca <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>cenia,<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>\u017ce <span class=\"_ _2\"> </span>ze <span class=\"_ _12\"> </span>wzgl\u0119du <span class=\"_ _1\"> </span>na <span class=\"_ _12\"> </span>wsp\u00f3\u0142prac\u0119 <span class=\"_ _2\"> </span>wy\u0142\u0105cznie <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>reno<span class=\"_ _3\"></span>mowa<span class=\"_ _4\"></span>nymi <span class=\"_ _12\"> </span>instytucjam<span class=\"_ _4\"></span>i <span class=\"_ _2\"> </span>finansowymi, <span class=\"_ _1\"> </span>jak <span class=\"_ _2\"> </span>r\u00f3wnie\u017c bie\u017c\u0105cy monitorin<span class=\"_ _4\"></span>g ich ratingu, <span class=\"_ _4\"></span>nie jest <span class=\"_ _4\"></span>znacz\u0105co nara\u017c<span class=\"_ _4\"></span>ona na ryz<span class=\"_ _4\"></span>yko kred<span class=\"_ _4\"></span>ytowe wynikaj\u0105c<span class=\"_ _4\"></span>e z zawa<span class=\"_ _4\"></span>rtych z nimi <span class=\"_ _4\"></span>transakcji. <span class=\"ff2\"> </span>W <span class=\"_ _10\"> </span>tabeli <span class=\"_ _11\"> </span>poni\u017cej <span class=\"_ _10\"> </span>zaprezentowano <span class=\"_ _10\"> </span>struktur\u0119 <span class=\"_ _10\"> </span>rating\u00f3w <span class=\"_ _10\"> </span>instytucji <span class=\"_ _10\"> </span>finansowych, <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>kt\u00f3<span class=\"_ _3\"></span>rymi  Grupy <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>iada<span class=\"_ _4\"></span>\u0142a <span class=\"_ _10\"> </span>transakcje w <span class=\"ff3\">instrumentach <span class=\"_ _4\"></span>pochodnyc<span class=\"_ _4\"></span>h, stanowi\u0105c<span class=\"_ _4\"></span>e ekspozy<span class=\"_ _4\"></span>cj\u0119 na ryzyk<span class=\"_ _4\"></span>o kredytow<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span></span>Poziom ratingu<span class=\"_ _4\"></span> Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 \u015aredniowysoki <span class=\"ff2\"> </span>  <span class=\"ls0\">od A+ do A- <span class=\"ff3\">wg S&amp;P i <span class=\"_ _4\"></span>Fitch oraz od A<span class=\"_ _4\"></span>1 do A3 wg <span class=\"_ _4\"></span>Moody\u2019s<span class=\"ff2\"> </span></span></span>71%<span class=\"ls0\"> </span>84%<span class=\"ls0\"> </span>\u015aredni <span class=\"ff2\"> </span>od BBB+ do B<span class=\"_ _4\"></span>BB- <span class=\"ff3\">wg S&amp;P i Fit<span class=\"_ _4\"></span>ch oraz od Ba<span class=\"_ _4\"></span>a1 do Baa3<span class=\"_ _4\"></span> wg Moody<span class=\"_ _4\"></span>\u2019s<span class=\"ff2\"> </span></span>29%<span class=\"ls0\"> </span>16%<span class=\"ls0\"> </span>Nota 7.5.2.3 <span class=\"ff4\">Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe zwi\u0105zane <span class=\"_ _4\"></span>z nale\u017cno\u015bci<span class=\"_ _4\"></span>ami od odb<span class=\"_ _4\"></span>iorc\u00f3w<span class=\"ff1 fc0\"> </span></span>Znacz\u0105ce <span class=\"_ _3\"></span>salda <span class=\"_ _f\"></span>nale\u017cno\u015bci <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _f\"></span>dostaw <span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>us\u0142u<span class=\"_ _4\"></span>g <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>Grupie <span class=\"_ _3\"></span>Kapita\u0142owej <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>grudnia <span class=\"_ _3\"></span>2023 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>wyst\u0119powa\u0142y <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>sp\u00f3\u0142kach: KGHM Polska Mied\u017a S.A. 322 ml<span class=\"_ _4\"></span>n PLN, Grupa KGHM<span class=\"ff2\"> INTERNATI<span class=\"_ _4\"></span>ONAL LTD. 283 mln PLN, WPEC w Legnicy S.A. 70 mln PLN, </span>CENTROZ\u0141O<span class=\"_ _4\"></span>M WROC\u0141AW S.A. <span class=\"_ _4\"></span>70<span class=\"ff2\"> mln PLN, KGH<span class=\"_ _4\"></span>M Metraco S.A. 3<span class=\"_ _4\"></span>5 mln PLN, <span class=\"ff3\">\u201eMCZ\u201d<span class=\"_ _4\"></span> S.A. 33 mln PLN<span class=\"ff2\">, NITROERG S.A. 3<span class=\"_ _4\"></span>0 mln </span></span></span>PLN, <span class=\"_ _f\"></span>WMN <span class=\"_ _0\"></span>\"\u0141ab\u0119dy\" <span class=\"_ _0\"></span>S.A. <span class=\"_ _f\"></span><span class=\"ff2\">18 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN, <span class=\"_ _f\"></span>Pol<span class=\"_ _3\"></span>-</span>Mi<span class=\"_ _4\"></span>ed\u017a <span class=\"_ _f\"></span>Trans <span class=\"_ _0\"></span>Sp. <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>.o. <span class=\"_ _f\"></span>11 <span class=\"_ _0\"></span>mln <span class=\"_ _f\"></span>PLN, <span class=\"_ _0\"></span>Energetyka <span class=\"_ _f\"></span>S<span class=\"_ _3\"></span>p. <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>.o. <span class=\"_ _f\"></span>10 <span class=\"_ _0\"></span>mln <span class=\"_ _f\"></span>PLN <span class=\"_ _0\"></span>(na <span class=\"_ _0\"></span>31 grudnia <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>r.: <span class=\"_ _3\"></span>KGHM <span class=\"_ _f\"></span>Polska <span class=\"_ _3\"></span>M<span class=\"_ _3\"></span>ied\u017a <span class=\"_ _3\"></span>S.A. <span class=\"_ _3\"></span>517 <span class=\"_ _3\"></span>mln <span class=\"_ _3\"></span>PLN, <span class=\"_ _f\"></span>Grupa <span class=\"_ _3\"></span>K<span class=\"_ _3\"></span><span class=\"ff2\">GHM </span>INTER<span class=\"_ _4\"></span>NATIONAL <span class=\"_ _3\"></span>LTD. <span class=\"_ _3\"></span>364 <span class=\"_ _3\"></span>mln <span class=\"_ _f\"></span>PLN, <span class=\"_ _3\"></span>CENTROZ\u0141OM WROC\u0141AW S.A. <span class=\"_ _4\"></span>67<span class=\"ff2\"> mln P<span class=\"_ _4\"></span>LN, WPEC w Legnic<span class=\"_ _4\"></span>y S.A. 49 mln <span class=\"_ _4\"></span>PLN, NIT<span class=\"_ _4\"></span>ROERG S.A. 3<span class=\"_ _4\"></span>9 mln P<span class=\"_ _4\"></span>LN, KGHM Metraco S.A. 28 m<span class=\"_ _4\"></span>ln PLN, </span>\u201eMCZ\u201d S.A. 24<span class=\"_ _4\"></span> mln PLN, WM<span class=\"_ _4\"></span>N \"\u0141ab\u0119dy\" <span class=\"_ _4\"></span>S.A. 19 mln <span class=\"_ _4\"></span>PLN, Energet<span class=\"_ _4\"></span>yka Sp. z<span class=\"_ _4\"></span> o.o. 11 mln <span class=\"_ _4\"></span>PLN).<span class=\"ff2\"> </span>Ca\u0142kowita <span class=\"_ _0\"></span>warto\u015b\u0107 <span class=\"_ _1\"> </span>netto <span class=\"_ _1\"> </span>nale\u017cno\u015bci <span class=\"_ _1\"> </span>handlowych <span class=\"_ _0\"></span>Grupy <span class=\"_ _1\"> </span>Kapita\u0142owej <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _0\"> </span>2023 <span class=\"_ _1\"> </span>r.<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>be<span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>uwzgl\u0119dnienia <span class=\"_ _1\"> </span>warto\u015bci godziwej <span class=\"_ _f\"></span>przyj\u0119tych <span class=\"_ _f\"></span>zabezpiecze\u0144, <span class=\"_ _3\"></span>do <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _f\"></span>kt\u00f3<span class=\"_ _3\"></span>ry<span class=\"_ _4\"></span>ch <span class=\"_ _f\"></span>Grupa <span class=\"_ _0\"></span>Kapita\u0142owa <span class=\"_ _f\"></span>mo\u017ce <span class=\"_ _f\"></span>by\u0107 <span class=\"_ _0\"></span>wystawi<span class=\"_ _4\"></span>ona <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>ryzyko <span class=\"_ _0\"></span>kredytowe,<span class=\"_ _4\"></span> wynosi 932 <span class=\"_ _4\"></span>mln PLN <span class=\"ff3\">(wed\u0142u<span class=\"_ _4\"></span>g sta<span class=\"ff2\">nu na <span class=\"_ _4\"></span>31 grudnia <span class=\"_ _4\"></span>2022 r. 1 178 mln <span class=\"_ _4\"></span>PLN).  </span></span>Jednostka Dominuj\u0105ca ogranicza ekspozycj\u0119 na ryzyko kredytowe zwi\u0105zane z <span class=\"_ _3\"></span>nale\u017cno\u015bciami od odbiorc\u00f3w poprzez ocen\u0119 i <span class=\"ff3\">monitoring <span class=\"_ _f\"></span>kondycji <span class=\"_ _3\"></span>finansowej <span class=\"_ _3\"></span>kont<span class=\"_ _3\"></span>rah<span class=\"_ _4\"></span>ent\u00f3w, <span class=\"_ _3\"></span>ust<span class=\"_ _3\"></span>alan<span class=\"_ _4\"></span>ie <span class=\"_ _f\"></span>limit\u00f3w <span class=\"_ _3\"></span>kredytowych, <span class=\"_ _f\"></span>stosowanie <span class=\"_ _f\"></span>zabezpiecz<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>\u0144 <span class=\"_ _f\"></span>wierzytelno\u015bci </span>oraz <span class=\"_ _1\"> </span>faktoringu <span class=\"_ _1\"> </span>bez <span class=\"_ _1\"> </span>regresu. <span class=\"_ _1\"> </span>Warunki <span class=\"_ _1\"> </span>zawartych <span class=\"_ _1\"> </span>um\u00f3w <span class=\"_ _1\"> </span>faktoringow<span class=\"_ _4\"></span>ych <span class=\"_ _1\"> </span>spe\u0142niaj\u0105 <span class=\"_ _1\"> </span>kryteria <span class=\"_ _1\"> </span>usuni\u0119cia <span class=\"_ _1\"> </span>nale\u017cno\u015bci <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>ksi\u0105g w <span class=\"ff3\">momencie ich <span class=\"_ _3\"></span>nabycia przez <span class=\"_ _3\"></span>faktora. Na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>31 grudnia <span class=\"_ _3\"></span>2023 r. <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>nal<span class=\"_ _4\"></span>e\u017cno\u015bci oddanych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>faktorin<span class=\"_ _4\"></span>gu, za <span class=\"_ _3\"></span>kt\u00f3re </span>nie <span class=\"_ _3\"></span>ot<span class=\"ff3\">rzymano <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _3\"></span>od <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>or\u00f3w <span class=\"_ _3\"></span>wynios\u0142a <span class=\"_ _3\"></span>10 <span class=\"_ _3\"></span>mln <span class=\"_ _3\"></span>PLN<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> <span class=\"_ _3\"></span>(wed\u0142ug <span class=\"_ _3\"></span>stanu <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>r. <span class=\"_ _f\"></span>4 <span class=\"_ _3\"></span>mln <span class=\"_ _f\"></span>PLN). <span class=\"_ _3\"></span>Informacja </span>o <span class=\"ff3\">warto\u015bci przych<span class=\"_ _4\"></span>od\u00f3w ze sprz<span class=\"_ _4\"></span>eda\u017cy obj<span class=\"_ _4\"></span>\u0119tych faktoring<span class=\"_ _4\"></span>iem w okresie <span class=\"_ _4\"></span>obrotowym prez<span class=\"_ _4\"></span>entowana <span class=\"_ _4\"></span>jest w <span class=\"_ _4\"></span>Nocie 2.4.<span class=\"ff2\"> </span></span>Nieod\u0142\u0105cznym  e<span class=\"_ _3\"></span>lemen<span class=\"_ _4\"></span>tem <span class=\"_ _10\"> </span>procesu <span class=\"_ _10\"> </span>zarz\u0105dzania <span class=\"_ _10\"> </span>ryzykiem <span class=\"_ _11\"> </span>kredyt<span class=\"_ _4\"></span>owym <span class=\"_ _10\"> </span>realizowanego <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>Jednostce <span class=\"_ _11\"> </span>Dominu<span class=\"_ _4\"></span>j\u0105cej <span class=\"_ _10\"> </span>jest bie\u017c\u0105cy monitorin<span class=\"_ _4\"></span>g stanu nale\u017cn<span class=\"_ _4\"></span>o\u015bci oraz<span class=\"_ _4\"></span> wewn\u0119trzny sys<span class=\"_ _4\"></span>tem ra<span class=\"_ _4\"></span>portowania. <span class=\"ff2\"> </span>Kredyt <span class=\"_ _0\"></span>kupiecki <span class=\"_ _0\"></span>otrzymuj\u0105 <span class=\"_ _f\"></span>sprawdzeni <span class=\"_ _0\"></span>kontrahenci. <span class=\"_ _0\"></span>W <span class=\"_ _0\"></span>przypadku <span class=\"_ _0\"></span>nowych <span class=\"_ _0\"></span>klient\u00f3w <span class=\"_ _0\"></span>d\u0105\u017cy <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>aby <span class=\"_ _0\"></span>sprzeda\u017c <span class=\"_ _0\"></span>dokonywana by\u0142<span class=\"ff2 ls22\">a  </span>na  podstawie  przedp<span class=\"_ _4\"></span>\u0142at  lub  instrume<span class=\"_ _4\"></span>nt\u00f3w  finanso<span class=\"_ _4\"></span>wania  ha<span class=\"_ _4\"></span>ndlu  przenosz\u0105cyc<span class=\"_ _4\"></span>h  ryzyk<span class=\"_ _4\"></span>o  kredytowe  na  ins<span class=\"_ _4\"></span>tytucje<span class=\"_ _4\"></span> finansowe.<span class=\"_ _4\"></span> Jednostka Dominu<span class=\"_ _4\"></span>j\u0105ca posiada<span class=\"_ _4\"></span> nast\u0119puj\u0105ce f<span class=\"_ _4\"></span>ormy zabezp<span class=\"_ _4\"></span>ieczenia<span class=\"_ _4\"></span> nale\u017cno\u015bci: <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">zastawy <span class=\"_ _0\"> </span>rejestrowe, <span class=\"_ _0\"></span>gwarancje <span class=\"_ _f\"></span>bankowe, <span class=\"_ _0\"></span>weksle, <span class=\"_ _f\"></span>akty <span class=\"_ _1\"> </span>notaria<span class=\"_ _4\"></span>lne <span class=\"_ _0\"> </span><span class=\"ff3\">poddania <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>egzekucji, <span class=\"_ _f\"></span>gwarancje <span class=\"_ _0\"></span>korporacyjn<span class=\"_ _4\"></span>e, </span></span></span>cesje nale\u017cno\u015bci, <span class=\"_ _4\"></span>hipoteki i<span class=\"ff2\"> inkas<span class=\"_ _4\"></span>a dokumen<span class=\"_ _4\"></span>towe; </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">zastrze\u017cenie przeniesienia <span class=\"_ _4\"></span>prawa w\u0142asno\u015bci <span class=\"_ _4\"></span>wyrob\u00f3w na<span class=\"_ _4\"></span> kontrahenta <span class=\"_ _4\"></span>dopiero p<span class=\"_ _4\"></span>o dokonaniu z<span class=\"_ _4\"></span>ap\u0142aty; <span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">umow\u0119 <span class=\"_ _0\"></span>ubezpieczenia <span class=\"_ _0\"></span>nale\u017cno\u015bci,<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>kt\u00f3r\u0105 <span class=\"_ _0\"></span>obj\u0119te <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"></span>od <span class=\"_ _1\"> </span>jednostek <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>kredytem <span class=\"_ _f\"></span>kupieckim, <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>kt\u00f3<span class=\"_ _3\"></span>ryc<span class=\"_ _4\"></span>h <span class=\"_ _0\"></span>nie </span></span>otrzymano twardy<span class=\"_ _4\"></span>ch zabezpi<span class=\"_ _4\"></span>ecze\u0144 lub <span class=\"_ _4\"></span>otrzymano za<span class=\"_ _4\"></span>bezpiecz<span class=\"_ _4\"></span>enia niepokrywa<span class=\"_ _4\"></span>j\u0105ce ca\u0142o\u015bci salda<span class=\"_ _4\"></span> nale\u017cno\u015b<span class=\"_ _4\"></span>ci. <span class=\"ff2\"> </span>Uwzgl\u0119dniaj\u0105c <span class=\"_ _c\"> </span>posiadane <span class=\"_ _d\"> </span>wy\u017cej <span class=\"_ _d\"> </span>wymienione <span class=\"_ _d\"> </span>formy <span class=\"_ _d\"> </span>zabezpiecze\u0144 <span class=\"_ _d\"> </span>oraz <span class=\"_ _d\"> </span>limity <span class=\"_ _d\"> </span>kredytowe <span class=\"_ _d\"> </span>przyznane <span class=\"_ _d\"> </span>przez <span class=\"_ _d\"> </span>firm\u0119 ub<span class=\"ff3 ls0\">ezpieczeniow\u0105, wed\u0142ug <span class=\"_ _3\"></span>stanu na <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia 2023 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca posiada <span class=\"_ _3\"></span>zabezpiecz<span class=\"_ _4\"></span>enia dla <span class=\"_ _3\"></span>56% <span class=\"_ _3\"></span>nale\u017cno\u015bci </span>handlowych (w<span class=\"_ _4\"></span>ed\u0142ug stanu na <span class=\"_ _4\"></span>31 grudnia <span class=\"_ _4\"></span>2022 r<span class=\"_ _4\"></span>. 76%).<span class=\"ff2\"> </span>KGHM <span class=\"_ _1\"> </span>INTERNATIONAL <span class=\"_ _1\"> </span>LTD. <span class=\"_ _1\"> </span>nie <span class=\"_ _2\"> </span>stosuje <span class=\"_ _1\"> </span>zabezpiecze\u0144 <span class=\"_ _1\"> </span>nale\u017cno\u015bci, <span class=\"_ _1\"> </span>jednak <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _1\"> </span>kredytowe <span class=\"_ _2\"> </span>zwi\u0105zane <span class=\"_ _2\"> </span>z <span class=\"_ _1\"> </span>nale\u017cno\u015bciami od<span class=\"ls0\"> <span class=\"ff3\">odbiorc<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _10\"> </span>podlega <span class=\"_ _19\"> </span>monitoringowi,  a <span class=\"_ _10\"> </span>sprzeda\u017c <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>du\u017cej <span class=\"_ _10\"> </span>mi<span class=\"_ _3\"></span>erze <span class=\"_ _10\"> </span>realizowana  jest <span class=\"_ _11\"> </span>do <span class=\"_ _19\"> </span>sprawdzonych, <span class=\"_ _10\"> </span>d\u0142ugoletnich </span></span>kontrahent\u00f3w pr<span class=\"_ _4\"></span>owadz\u0105cych dz<span class=\"_ _4\"></span>ia\u0142alno\u015b\u0107 m<span class=\"_ _4\"></span>i\u0119dzynarod<span class=\"_ _4\"></span>ow\u0105.<span class=\"ff2\"> </span>Ocena koncentr<span class=\"_ _4\"></span>acji ryzyka kr<span class=\"_ _4\"></span>edytoweg<span class=\"_ _4\"></span>o w Grupie: Koncentracja bran\u017cowa<span class=\"ff2\"> </span>Pom<span class=\"ff3\">imo, <span class=\"_ _2\"> </span>\u017ce  KGH<span class=\"_ _4\"></span>M <span class=\"_ _2\"> </span>Polska <span class=\"_ _12\"> </span>Mied\u017a <span class=\"_ _2\"> </span>S.A. <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>KGHM<span class=\"ff2\"> </span>INTERNATIO<span class=\"_ _4\"></span>NAL <span class=\"_ _2\"> </span>LTD. <span class=\"_ _12\"> </span>funkcjonuj\u0105 <span class=\"_ _2\"> </span>w<span class=\"ff2\"> tej  sa<span class=\"_ _4\"></span>mej </span></span>bran\u017cy, <span class=\"_ _11\"> </span>sp\u00f3\u0142ki <span class=\"_ _15\"> </span>r\u00f3\u017cni\u0105 <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _11\"> </span>zar\u00f3wno <span class=\"_ _15\"> </span>port<span class=\"_ _4\"></span>felem <span class=\"_ _11\"> </span>oferowanych <span class=\"_ _11\"> </span>produkt\u00f3w, <span class=\"_ _11\"> </span>jak <span class=\"_ _15\"> </span>i<span class=\"ff2\"> </span>geograficzn\u0105 <span class=\"_ _11\"> </span>oraz podmiotow\u0105 <span class=\"_ _c\"> </span>struktur\u0105 <span class=\"_ _c\"> </span>portfela <span class=\"_ _d\"> </span>klient\u00f3w, <span class=\"_ _c\"> </span>w <span class=\"_ _d\"> </span>zwi\u0105zku <span class=\"_ _c\"> </span>z <span class=\"_ _d\"> </span>czy<span class=\"_ _3\"></span>m <span class=\"_ _c\"> </span>bran\u017cowa <span class=\"_ _c\"> </span>ko<span class=\"_ _3\"></span>ncentra<span class=\"_ _4\"></span>cja <span class=\"_ _c\"> </span>ry<span class=\"_ _3\"></span><span class=\"ff2\">zyka </span>kredytowego o<span class=\"_ _4\"></span>ceniana jes<span class=\"_ _4\"></span>t jako akcept<span class=\"_ _4\"></span>owalna.  Pozosta\u0142e <span class=\"_ _10\"> </span>sp\u00f3\u0142ki <span class=\"_ _11\"> </span>Grupy <span class=\"_ _11\"> </span>Kapita\u0142owej <span class=\"_ _10\"> </span>dzia\u0142aj\u0105 <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>r\u00f3\u017cnych <span class=\"_ _10\"> </span>sektorach <span class=\"_ _10\"> </span>go<span class=\"_ _3\"></span>spodarki,<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>m.in. <span class=\"_ _10\"> </span>t<span class=\"_ _3\"></span>ransp<span class=\"_ _4\"></span>ort, budownictwo, <span class=\"_ _14\"> </span>handel, <span class=\"_ _d\"> </span>produkcja <span class=\"_ _14\"> </span>przemys\u0142owa, <span class=\"_ _c\"> </span>energetyka. <span class=\"_ _c\"> </span>W <span class=\"_ _d\"> </span>zwi\u0105zku <span class=\"_ _c\"> </span>z <span class=\"_ _c\"> </span>t<span class=\"_ _3\"></span>ym <span class=\"_ _c\"> </span>w <span class=\"_ _c\"> </span>przypadku wi\u0119kszo\u015bci  sp\u00f3\u0142ek  Grupy  Kapita\u0142owej,  po<span class=\"_ _3\"></span>d  wzgl\u0119dem  bran\u017cowym,  nie  dochodzi  do<span class=\"_ _3\"></span><span class=\"ff2\"> koncentr<span class=\"_ _4\"></span>acji </span>ryzyka kredytow<span class=\"_ _4\"></span>ego. Koncentracja odbiorc\u00f3w<span class=\"ff2\"> </span>Na <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"lse\">2023</span> <span class=\"ff3\">r. <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>nale\u017cno\u015bci od <span class=\"_ _f\"></span>7 <span class=\"_ _3\"></span>najwi\u0119kszych odbiorc\u00f3w <span class=\"_ _3\"></span>stanowi <span class=\"_ _3\"></span>25% <span class=\"_ _3\"></span>salda <span class=\"_ _3\"></span>nale\u017cno\u015b<span class=\"_ _4\"></span>ci </span>dost\u0119pne <span class=\"_ _f\"></span>dane <span class=\"_ _f\"></span>historyczne <span class=\"_ _3\"></span>oraz <span class=\"_ _f\"></span>wieloletnie <span class=\"_ _f\"></span>do\u015bwiadczenie <span class=\"_ _3\"></span>we<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _3\"></span>sp\u00f3\u0142pracy <span class=\"_ _f\"></span>z<span class=\"ff2\"> </span>klientami, <span class=\"_ _3\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c<span class=\"_ _4\"></span> stosowane zabezpi<span class=\"_ _4\"></span>eczenia, <span class=\"_ _4\"></span>wyst\u0119puje niski <span class=\"_ _4\"></span>stopie\u0144 ryzyka<span class=\"_ _4\"></span> kredyt<span class=\"_ _4\"></span>owego.<span class=\"ff2\"> </span>Koncentracja geograficzna<span class=\"_ _4\"></span> Sp\u00f3\u0142ki <span class=\"_ _14\"> </span>Grupy <span class=\"_ _14\"> </span>Kapita\u0142owej <span class=\"_ _14\"> </span>od <span class=\"_ _14\"> </span>wielu <span class=\"_ _14\"> </span>lat <span class=\"_ _14\"> </span>wsp\u00f3\u0142pracuj\u0105 <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>du\u017c\u0105 <span class=\"_ _14\"> </span>liczb\u0105 <span class=\"_ _15\"> </span>klie<span class=\"_ _3\"></span>nt\u00f3w, <span class=\"_ _14\"> </span>co <span class=\"_ _14\"> </span>wp\u0142ywa <span class=\"_ _15\"> </span>n<span class=\"_ _3\"></span>a geograficzn\u0105 <span class=\"_ _2\"> </span>dywersyfikacj\u0119 <span class=\"_ _12\"> </span>nale\u017cno\u015bci  od <span class=\"_ _2\"> </span>odbiorc\u00f3w.  Stopi<span class=\"_ _4\"></span>e\u0144 <span class=\"_ _2\"> </span>ge<span class=\"_ _3\"></span>ograficzne<span class=\"_ _4\"></span>j <span class=\"_ _12\"> </span>koncentracji <span class=\"_ _2\"> </span>ryzyka kredytowego dla <span class=\"_ _4\"></span>nale\u017cno\u015bci <span class=\"_ _4\"></span>od odbiorc<span class=\"_ _4\"></span>\u00f3w przedstawia<span class=\"_ _4\"></span> poni\u017csza<span class=\"_ _4\"></span> tabela. <span class=\"ff2\"> </span>Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w (n<span class=\"_ _4\"></span>etto)<span class=\"ff1\"> </span>Stan na 31.12.2023 Stan na 31.12.2022 Polska 43%<span class=\"ls0\"> </span>40%<span class=\"ls0\"> </span>Kanada  14%<span class=\"ls0\"> </span>19%<span class=\"ls0\"> </span>Unia <span class=\"ff3\">Europejska <span class=\"_ _4\"></span>(z wy\u0142. Polski<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span></span>8%<span class=\"ls0\"> </span>10%<span class=\"ls0\"> </span>Azja 23%<span class=\"ls0\"> </span>26%<span class=\"ls0\"> </span>Inne kraje 12%<span class=\"ls0\"> </span>5%<span class=\"ls0\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania i za\u0142<span class=\"_ _4\"></span>o\u017cenia<span class=\"ff1\"> </span>31.12.2023 31.12.2022<span class=\"_ _4\"></span> Przedzia\u0142y czas<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span>w dniach Procent odpisu* Warto\u015b\u0107 brutto nale\u017cno\u015bci<span class=\"ff1\"> </span>Kwota odpi<span class=\"_ _4\"></span>su dla poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h przedzia\u0142\u00f3w czasowych**<span class=\"_ _4\"></span> Procent odpisu* Warto\u015b\u0107 brutto nale\u017cno\u015bci<span class=\"ff1\"> </span>Kwota odpi<span class=\"_ _4\"></span>su dla poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h przedzia\u0142\u00f3w czasowych**<span class=\"_ _4\"></span> Nieprzetermin<span class=\"_ _4\"></span>owane 0,1-4,4 483<span class=\"ls0\"> </span>(2) 0,1-2,7 401<span class=\"ls0\"> </span>(2) &lt;1,30) 0,3-9,0 29<span class=\"ls0\"> </span>(1) 0,2-8,1 23<span class=\"ls0\"> </span>(1) &lt;30,60) 5,4-41,4 9 (4) 5,5-41,4 5 (1) &lt;60,90) 34,1-70,7 - - 34,1-72,3 1 - Default 100<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>(32) 100<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>(35) Razem 557<span class=\"ls0\"> </span>(39) 466<span class=\"ls0\"> </span>(39) *Prawdopo<span class=\"_ _3\"></span>dobie\u0144stwa <span class=\"_ _3\"></span>niewykon<span class=\"_ _3\"></span>ania <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>reprezentuj\u0105 <span class=\"_ _3\"></span>za<span class=\"_ _3\"></span>kresy <span class=\"_ _3\"></span>kalkulowane <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ndywidualnie <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>sp\u00f3\u0142ki <span class=\"_ _0\"> </span>Grup<span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>Kapita\u0142owej <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>oparciu o <span class=\"_ _1\"> </span>ich <span class=\"_ _1\"> </span>rz<span class=\"_ _3\"></span>eczywiste <span class=\"_ _1\"> </span>dane <span class=\"_ _2\"> </span>historyczne <span class=\"_ _1\"> </span>w<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>zakresie <span class=\"_ _2\"> </span>liczby <span class=\"_ _1\"> </span>d<span class=\"_ _3\"></span>ni <span class=\"_ _0\"> </span>op<span class=\"_ _3\"></span>\u00f3\u017anie\u0144 <span class=\"_ _1\"> </span>zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>przyj<span class=\"_ _3\"></span>\u0119tym <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>Grup<span class=\"_ _3\"></span>ie <span class=\"_ _0\"> </span>mod<span class=\"_ _3\"></span>elem <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>kalkulacji <span class=\"_ _2\"> </span>oczekiwa<span class=\"_ _f\"></span><span class=\"ff6\">n<span class=\"_ _3\"></span>ej <span class=\"_ _1\"> </span>straty </span>kredytowej<span class=\"_ _3\"></span> dla nale\u017cno\u015bci handlowy<span class=\"_ _3\"></span>ch.<span class=\"ff6\"> </span>**Kwota odpi<span class=\"_ _3\"></span>su uwzgl\u0119dnia odzysk wynikaj\u0105cy z<span class=\"_ _3\"></span> zabezpie<span class=\"_ _3\"></span>cze\u0144 nale\u017cno\u015bci<span class=\"_ _3\"></span><span class=\"ff2\">. </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _1\"> </span>stosuje <span class=\"_ _1\"> </span>model <span class=\"_ _2\"> </span>uproszcz<span class=\"_ _4\"></span>ony <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>kalkulacji <span class=\"_ _2\"> </span>odpis\u00f3w <span class=\"_ _0\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>utraty <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>dla <span class=\"_ _2\"> </span>nale\u017cno\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _1\"> </span>odbiorc\u00f3w <span class=\"_ _1\"> </span>(bez wzgl\u0119du <span class=\"_ _11\"> </span>na <span class=\"_ _15\"> </span>termin <span class=\"_ _11\"> </span>zapadalno\u015b<span class=\"_ _4\"></span>ci). <span class=\"_ _15\"> </span>Oczekiwana <span class=\"_ _11\"> </span>strata <span class=\"_ _11\"> </span>kredytowa <span class=\"_ _11\"> </span>dla <span class=\"_ _11\"> </span>nale\u017cno\u015bci <span class=\"_ _11\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _11\"> </span>odbiorc\u00f3w <span class=\"_ _11\"> </span>jest <span class=\"_ _15\"> </span>kalku<span class=\"_ _4\"></span>lowana<span class=\"_ _4\"></span> na<span class=\"ls0\"> <span class=\"ff3\">najbli\u017cszy <span class=\"_ _15\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>ko\u0144cz\u0105cy <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>sprawozdawczy <span class=\"_ _15\"> </span>po <span class=\"_ _14\"> </span>momencie <span class=\"_ _14\"> </span>uj\u0119cia <span class=\"_ _14\"> </span>nale\u017cno\u015bci <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>sprawozdaniu <span class=\"_ _14\"> </span>z</span> sytuacji </span>finansowej <span class=\"_ _1\"> </span>oraz <span class=\"_ _1\"> </span>jest <span class=\"_ _2\"> </span>aktualizowana<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>ka\u017cdy <span class=\"_ _1\"> </span>kolejny <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _1\"> </span>ko\u0144cz\u0105cy <span class=\"_ _1\"> </span>okres <span class=\"_ _2\"> </span>sprawozdawczy.<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>Dla <span class=\"_ _0\"> </span>ce<span class=\"_ _3\"></span>l\u00f3w <span class=\"_ _1\"> </span>oszacowania<span class=\"_ _4\"></span> oczekiwanej <span class=\"_ _f\"></span>straty <span class=\"_ _0\"></span>kredy<span class=\"_ _4\"></span>towej <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _f\"></span>jednostki <span class=\"_ _f\"></span>Gr<span class=\"_ _3\"></span>upy <span class=\"_ _0\"></span>wykorzy<span class=\"_ _4\"></span>stuj\u0105 <span class=\"_ _f\"></span>macierze <span class=\"_ _f\"></span>rezerw <span class=\"_ _0\"></span>(<span class=\"ff6\">provision </span>matrix<span class=\"ff2\">) <span class=\"_ _0\"></span>zbudowane <span class=\"_ _0\"></span>w oparciu <span class=\"_ _0\"></span>o <span class=\"ff3\">historyczne <span class=\"_ _0\"></span>poziomy <span class=\"_ _1\"> </span>sp\u0142acalno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _0\"></span>kontrahent<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _0\"></span>poddawane </span></span>okresowej rekalibr<span class=\"_ _4\"></span>acji w celu akt<span class=\"_ _4\"></span>ualizacji.  Grupa  prz<span class=\"_ _4\"></span>yj\u0119\u0142a  za\u0142o\u017cenie, <span class=\"_ _2\"> </span>\u017ce  ryzyko  nale\u017cn<span class=\"_ _4\"></span>o\u015bci  cha<span class=\"_ _4\"></span>rakteryzowane  jest <span class=\"_ _2\"> </span>przez  liczb\u0119  dni  o<span class=\"_ _4\"></span>p\u00f3\u017anienia  i <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span>n  pa<span class=\"_ _4\"></span>rametr<span class=\"_ _4\"></span> determinuje <span class=\"_ _3\"></span>szacowane <span class=\"_ _3\"></span>PD, <span class=\"_ _f\"></span>czyli <span class=\"_ _f\"></span>prawdopodobie\u0144stwo <span class=\"_ _3\"></span>op\u00f3\u017anienia <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>handlowych <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"ls1b\">co</span> najmniej <span class=\"_ _f\"></span>90 </span>dni. Na potrzeby estymacji PD wyodr\u0119bniono 5 grup ryzyka w <span class=\"_ _3\"></span>oparciu o kryterium dni op\u00f3\u017anie<span class=\"_ _3\"></span><span class=\"ff2\">nia w </span>terminie p\u0142atno\u015bci, zgodnie z <span class=\"ff3\">prz<span class=\"_ _4\"></span>edzia\u0142ami przeds<span class=\"_ _4\"></span>tawionymi <span class=\"_ _4\"></span>poni\u017cej jako \u201eWa<span class=\"_ _4\"></span>\u017cne osz<span class=\"_ _4\"></span>acowania i za\u0142o\u017c<span class=\"_ _4\"></span>enia\u201d. <span class=\"ff2\"> </span></span>Za <span class=\"_ _3\"></span>zdarzenie <span class=\"_ _3\"></span>niewyp\u0142acalno\u015bci <span class=\"_ _3\"></span>(<span class=\"ff6\">default</span>) <span class=\"_ _f\"></span>uznaje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>brak <span class=\"_ _3\"></span>wywi\u0105zania <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>ze <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _3\"></span>przez <span class=\"_ _3\"></span>kontrahenta <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>up\u0142ywie<span class=\"_ _4\"></span> 90<span class=\"ls0\"> <span class=\"ff3\">dni <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>dnia <span class=\"_ _0\"></span>wymagaln<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _f\"></span>nale\u017cno\u015bci. <span class=\"_ _3\"></span>W <span class=\"_ _0\"></span>celu <span class=\"_ _3\"></span>obliczenia <span class=\"_ _f\"></span>odpisu <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _3\"></span>oczekiwanej <span class=\"_ _f\"></span>straty <span class=\"_ _f\"></span>kredytowej <span class=\"_ _3\"></span>uwzgl\u0119dnia </span></span>si\u0119 tak\u017ce zab<span class=\"_ _4\"></span>ezpieczenia przypis<span class=\"_ _4\"></span>uj\u0105c poszcz<span class=\"_ _4\"></span>eg\u00f3lnym typ<span class=\"_ _4\"></span>om zabe<span class=\"_ _4\"></span>zpiecze\u0144 ocz<span class=\"_ _4\"></span>ekiwan\u0105 stop<span class=\"_ _4\"></span>\u0119 odzysku.<span class=\"ff2\"> </span>Ponadto, <span class=\"_ _19\"> </span>w <span class=\"_ _10\"> </span>kalkulacji <span class=\"_ _10\"> </span>ECL <span class=\"_ _10\"> </span>uwzgl\u0119dnia  si\u0119 <span class=\"_ _10\"> </span>informacje <span class=\"_ _10\"> </span>dotycz\u0105ce  przysz\u0142o\u015bci<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _19\"> </span>w <span class=\"_ _11\"> </span>stosowan<span class=\"_ _4\"></span>ych  parametrach <span class=\"_ _10\"> </span>modelu </span>szacowania <span class=\"_ _0\"></span>strat <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>cz<span class=\"_ _4\"></span>ekiwanych,<span class=\"_ _4\"></span> <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>przez <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _1\"> </span>bazowych <span class=\"_ _0\"> </span>wsp\u00f3<span class=\"_ _3\"></span>\u0142czynnik<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"> </span>prawdopodobie\u0144stwa <span class=\"_ _0\"></span>niewyp\u0142acalno\u015bci. Oznacza <span class=\"_ _f\"></span>to<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>\u017ce <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wyniku <span class=\"_ _f\"></span>analizy <span class=\"_ _0\"></span>danych <span class=\"_ _0\"></span>makroekonomic<span class=\"_ _4\"></span>znych <span class=\"_ _0\"></span>takich <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>np.: <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bie\u017c\u0105ca <span class=\"_ _0\"></span>dynamika <span class=\"_ _0\"></span>PKB, <span class=\"_ _f\"></span>warto\u015b\u0107 in<span class=\"ff3 ls0\">flacji, <span class=\"_ _3\"></span>wska\u017anik <span class=\"_ _3\"></span>bezrobocia <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>WIG, <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>uzna, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>nast\u0105pi\u0142o <span class=\"_ _3\"></span>ich <span class=\"_ _f\"></span>pogorszenie <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>poprzedniego </span>okresu, <span class=\"_ _1\"> </span>w <span class=\"_ _0\"></span>kalkulacji <span class=\"_ _1\"> </span>ECL <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>czynnik <span class=\"_ _1\"> </span><span class=\"ff6\">looking <span class=\"_ _1\"> </span>forward</span>,<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>koryguj\u0105cy <span class=\"_ _0\"> </span>ryzyko <span class=\"_ _1\"> </span>zwi\u0105zane <span class=\"_ _0\"></span>ze <span class=\"_ _1\"> </span>spadkiem <span class=\"_ _0\"></span>odzysk\u00f3w z <span class=\"ff3\">nale\u017cno\u015bci. <span class=\"_ _f\"></span>Mimo <span class=\"_ _0\"></span>pogorszenia</span> <span class=\"_ _0\"></span><span class=\"ff3\">dynamiki <span class=\"_ _0\"></span>PKB, <span class=\"_ _0\"></span>bior\u0105c <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>uwag\u0119 <span class=\"_ _1\"> </span>wyhamowanie <span class=\"_ _f\"></span>inflacji, <span class=\"_ _0\"></span>korzystne <span class=\"_ _0\"></span>kszta\u0142towanie <span class=\"_ _0\"></span>si\u0119 </span>wska\u017anik\u00f3w <span class=\"_ _3\"></span>bezrobocia <span class=\"_ _3\"></span>oraz <span class=\"_ _f\"></span>prognozowane <span class=\"_ _3\"></span>istotne <span class=\"_ _3\"></span>odbicie <span class=\"_ _f\"></span>wzrostu<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>gospodarcze<span class=\"_ _4\"></span>go <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>r., <span class=\"_ _3\"></span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _3\"></span>Dominuj\u0105ca<span class=\"_ _4\"></span> nie <span class=\"_ _15\"> </span>stwierdzi\u0142a <span class=\"_ _11\"> </span>pogorszenia <span class=\"_ _11\"> </span>czynnik\u00f3w <span class=\"_ _11\"> </span>makroekonomiczny<span class=\"_ _4\"></span>ch <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>stopniu <span class=\"_ _15\"> </span>uzasadniaj\u0105cym <span class=\"_ _11\"> </span>uwzgl\u0119dnienie <span class=\"_ _11\"> </span>czynnika looking forwar<span class=\"_ _4\"></span>d<span class=\"ff2\"> <span class=\"ff3\">na dzie\u0144 ko\u0144cz\u0105c<span class=\"_ _4\"></span>y okres spraw<span class=\"_ _4\"></span>ozdawczy <span class=\"_ _4\"></span>tj. na 31 <span class=\"_ _4\"></span>grudnia 2023<span class=\"_ _4\"></span> r.<span class=\"_ _3c\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"><span class=\"ff2\"> </span></span></span><div class=\"c w2 h0 gs1267\"><div class=\"t m0 x2d h18 y5f ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h8 y3d9 ff3 fs6 fc0 sc0 ls0 ws0\">Poni\u017csza tabela prz<span class=\"_ _4\"></span>edstawia zmi<span class=\"_ _4\"></span>an\u0119 stanu nale\u017cn<span class=\"_ _4\"></span>o\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w wyc<span class=\"_ _4\"></span>enianych <span class=\"_ _4\"></span>w zamortyz<span class=\"_ _4\"></span>owanym koszci<span class=\"_ _4\"></span>e<span class=\"ff2\">. </span></div></div>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Warto\u015b\u0107 br<span class=\"_ _4\"></span>utto na 1 stycznia<span class=\"ff2\"> </span>466<span class=\"ls0\"> </span>435<span class=\"ls0\"> </span>Zmiana stanu <span class=\"_ _4\"></span>nale\u017cno\u015bci <span class=\"ff2\"> </span>95<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Wykorzystanie od<span class=\"_ _4\"></span>pisu w okr<span class=\"_ _4\"></span>esie (4) - Nota 10.2 Warto\u015b\u0107 br<span class=\"_ _4\"></span>utto na 31 grudni<span class=\"_ _4\"></span>a<span class=\"ff1 fc0\"> </span>557<span class=\"ls0\"> </span>466<span class=\"ls0\"> </span>Poni\u017csza <span class=\"_ _19\"> </span>tabela <span class=\"_ _11\"> </span>przedstawia  zmian\u0119 <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>szac<span class=\"_ _4\"></span>owania <span class=\"_ _10\"> </span>oczekiwan<span class=\"_ _4\"></span>ej <span class=\"_ _10\"> </span>straty <span class=\"_ _10\"> </span>kredytowej <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _10\"> </span>nale\u017cno\u015bci <span class=\"_ _10\"> </span>od <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>dbiorc<span class=\"_ _4\"></span>\u00f3w wycenianych w z<span class=\"_ _4\"></span>amortyzowa<span class=\"_ _4\"></span>nym koszcie.<span class=\"_ _4\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Odpis <span class=\"_ _4\"></span>z tytu\u0142u oczekiwanej str<span class=\"_ _4\"></span>aty kredytow<span class=\"_ _4\"></span>ej na 1 styc<span class=\"_ _4\"></span>znia<span class=\"ff2 fc0\"> </span>39<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>Zmiana odpisu w <span class=\"ff3\">okr<span class=\"_ _4\"></span>esie uj\u0119<span class=\"_ _4\"></span>ta w rachunku<span class=\"_ _4\"></span> wynik\u00f3w<span class=\"ff2\"> </span></span>4 3 Wykorzystanie od<span class=\"_ _4\"></span>pisu w okr<span class=\"_ _4\"></span>esie (4) - Nota 10.2 Odpis <span class=\"_ _4\"></span>z tytu\u0142u oczekiwanej str<span class=\"_ _4\"></span>aty kredytow<span class=\"_ _4\"></span>ej na 31 gr<span class=\"_ _4\"></span>udnia <span class=\"ff1 fc0\"> </span>39<span class=\"ls0\"> </span>39<span class=\"ls0\"> </span>Na dzie\u0144 <span class=\"_ _3\"></span>31 grudnia 2<span class=\"_ _3\"></span>023 r. kwot<span class=\"_ _3\"></span>a wierzytelno\u015bci spornych wynosi 30 <span class=\"_ _3\"></span>mln PLN <span class=\"_ _3\"></span>(na dzie\u0144 <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span><span class=\"ff2\">grudnia <span class=\"_ _3\"></span>2022 r. <span class=\"_ _3\"></span>36 mln <span class=\"_ _3\"></span>PLN). </span>Grupa <span class=\"_ _14\"> </span>Kapita\u0142owa <span class=\"_ _15\"> </span>pro<span class=\"_ _3\"></span>wadzi <span class=\"_ _15\"> </span>dzia\u0142ania <span class=\"_ _14\"> </span>zmierzaj\u0105ce <span class=\"_ _15\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>odzys<span class=\"_ _4\"></span>kania <span class=\"_ _14\"> </span>tych <span class=\"_ _14\"> </span>wierzytelno\u015bci <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>wyja\u015bnienia <span class=\"_ _14\"> </span>zasadno\u015bci dochodzenia r<span class=\"_ _4\"></span>oszcze\u0144.<span class=\"ff2\"> </span>Nota <span class=\"_ _12\"> </span>7.5.2.4 <span class=\"_ _2\"> </span>Ryzyko <span class=\"_ _2\"> </span>kredytowe <span class=\"_ _2\"> </span>zwi\u0105zane <span class=\"_ _2\"> </span>z  po\u017cyc<span class=\"_ _4\"></span>zkami <span class=\"_ _2\"> </span>udzielonymi <span class=\"_ _2\"> </span>wsp\u00f3lnemu <span class=\"_ _2\"> </span>przedsi\u0119wzi\u0119ciu <span class=\"_ _2\"> </span>Sierra <span class=\"_ _2\"> </span>Gorda S.C.M. (POCI)<span class=\"_ _4\"></span> Ryzyko <span class=\"_ _2\"> </span>kredytowe <span class=\"_ _2\"> </span>zwi\u0105zane <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>udzielonymi <span class=\"_ _2\"> </span>po\u017cyczkami <span class=\"_ _2\"> </span>uzale\u017cnione <span class=\"_ _2\"> </span>jest <span class=\"_ _2\"> </span>od <span class=\"_ _12\"> </span>ryzyka <span class=\"_ _2\"> </span>zwi\u0105zanego <span class=\"_ _1\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>realizacj\u0105 <span class=\"_ _2\"> </span>wsp\u00f3lnego przedsi\u0119wzi\u0119cia <span class=\"_ _2\"> </span>g\u00f3rniczego <span class=\"_ _2\"> </span>w  Chile <span class=\"_ _2\"> </span>(Sierra  G<span class=\"_ _4\"></span>orda <span class=\"_ _2\"> </span>S.C.M.).  P<span class=\"_ _4\"></span>o\u017cyczki <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>ze  wzgl<span class=\"_ _4\"></span>\u0119du  na<span class=\"_ _4\"></span>  r<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>zpozn<span class=\"_ _4\"></span>an\u0105 <span class=\"_ _12\"> </span>utrat\u0119  wa<span class=\"_ _4\"></span>rto\u015bci <span class=\"_ _2\"> </span>na moment  p<span class=\"_ _4\"></span>ocz\u0105tkow<span class=\"_ _4\"></span>ego  uj\u0119cia <span class=\"_ _2\"> </span>ze  wzgl\u0119du  na  r<span class=\"_ _4\"></span>yzyko <span class=\"_ _2\"> </span>kredytowe,  za<span class=\"_ _4\"></span>kwalifikowan<span class=\"_ _4\"></span>e  zosta\u0142<span class=\"_ _4\"></span>y  jak<span class=\"_ _4\"></span>o  POCI  i<span class=\"_ _4\"></span>  na<span class=\"_ _4\"></span>  kolejn<span class=\"_ _4\"></span>e  dni<span class=\"_ _4\"></span> ko\u0144cz\u0105ce <span class=\"_ _3\"></span>okresy <span class=\"_ _3\"></span>sprawozdawcz<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _f\"></span>wyceniane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zamortyzowa<span class=\"_ _4\"></span>nym <span class=\"_ _3\"></span>koszcie <span class=\"_ _3\"></span>przy <span class=\"_ _3\"></span>zastosowaniu <span class=\"_ _3\"></span>metody <span class=\"_ _3\"></span>efektywn<span class=\"_ _4\"></span>ej <span class=\"_ _3\"></span>stopy procentowej z<span class=\"_ _4\"></span> wykorzystaniem <span class=\"_ _4\"></span> efektywn<span class=\"_ _4\"></span>ej stopy dysk<span class=\"_ _4\"></span>ontowej sk<span class=\"_ _4\"></span>orygowanej o ryzyko kr<span class=\"_ _4\"></span>edytow<span class=\"_ _4\"></span>e.  Podstaw\u0119 <span class=\"_ _3\"></span>naliczenia <span class=\"_ _3\"></span>odsetek <span class=\"_ _3\"></span>od <span class=\"_ _3\"></span>po\u017cyczek <span class=\"_ _3\"></span>POCI <span class=\"_ _3\"></span>stanowi <span class=\"_ _f\"></span>ich <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>brutto <span class=\"_ _3\"></span>pomniejszona <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>kwot\u0119 <span class=\"_ _3\"></span>odpisu <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _3\"></span>utraty warto\u015bci na m<span class=\"_ _4\"></span>oment pocz\u0105<span class=\"_ _4\"></span>tkowego uj\u0119<span class=\"_ _4\"></span>cia.<span class=\"ff2\"> </span>Udzielona <span class=\"_ _2\"> </span>po\u017cyczka <span class=\"_ _2\"> </span>nie <span class=\"_ _2\"> </span>posiada <span class=\"_ _2\"> </span>zabezpiecze\u0144 <span class=\"_ _2\"> </span>ograniczaj\u0105cych <span class=\"_ _1\"> </span>ekspozycj\u0119 <span class=\"_ _2\"> </span>n<span class=\"_ _3\"></span><span class=\"ff2\">a <span class=\"_ _2\"> </span>ryzyko <span class=\"_ _2\"> </span>kredytowe, <span class=\"_ _2\"> </span>dlatego <span class=\"_ _12\"> </span>maksymalna<span class=\"_ _4\"></span> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>nara\u017con\u0105 <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>pote<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>cjaln\u0105 <span class=\"_ _1\"> </span>strat\u0119  z<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>ryzyka <span class=\"_ _2\"> </span>kredytoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>stanowi <span class=\"_ _2\"> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>brutto <span class=\"_ _1\"> </span>po\u017cyczki, <span class=\"_ _2\"> </span>pomniejszona<span class=\"_ _4\"></span> o <span class=\"ff3\">oczekiwane <span class=\"_ _4\"></span>straty kredy<span class=\"_ _4\"></span>towe uj\u0119te z<span class=\"_ _4\"></span>godnie z MSS<span class=\"_ _4\"></span>F9.<span class=\"ff2\"> </span></span>Zmiany <span class=\"ff3\">warto\u015bci <span class=\"_ _4\"></span>udzielonych <span class=\"_ _4\"></span>po\u017cyczek POC<span class=\"_ _4\"></span>I w<span class=\"ff2\"> okresi</span>e sprawozd<span class=\"_ _4\"></span>awczym <span class=\"_ _4\"></span>i por\u00f3wnawczym <span class=\"_ _4\"></span>przeds<span class=\"_ _4\"></span>tawia Nota 6.2.<span class=\"ff2\"> </span></span>Zar\u00f3wno <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>okresie <span class=\"_ _2\"> </span>sprawozdawczym <span class=\"_ _1\"> </span>jak <span class=\"_ _2\"> </span>i <span class=\"_ _12\"> </span>por\u00f3wnawczym <span class=\"_ _2\"> </span>nie <span class=\"_ _2\"> </span>rozpoznano <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>cz<span class=\"_ _4\"></span>ekiwanej <span class=\"_ _2\"> </span>utraty <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _2\"> </span>dla <span class=\"_ _12\"> </span>po\u017cyczek POCI. Analiza <span class=\"_ _1d\"> </span>wra\u017cliwo\u015bci<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>warto\u015bci<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>godziwej <span class=\"_ _1d\"> </span>po\u017cyczek <span class=\"_ _1f\"> </span>ze <span class=\"_ _1d\"> </span>wzgl\u0119du <span class=\"_ _1d\"> </span>na <span class=\"_ _1d\"> </span>zmiany <span class=\"_ _1f\"> </span>prognozowanych <span class=\"_ _1d\"> </span>przep\u0142yw\u00f3w Sierra Gorda S.<span class=\"_ _4\"></span>C.M. Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>r. <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>Kapita\u0142owa <span class=\"_ _0\"></span>zaklasyfik<span class=\"_ _4\"></span>owa\u0142a <span class=\"_ _0\"></span>wycen\u0119 <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _0\"></span>udzielonych <span class=\"_ _0\"></span>po\u017cyczek <span class=\"_ _f\"></span>do poziomu <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>hierarchii <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _0\"></span>godziwej, <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>wzgl\u0119du <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>wykorzystanie <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>wycenie <span class=\"_ _0\"></span>istotneg<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>parametru <span class=\"_ _0\"> </span>nie<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>ierzalneg<span class=\"ff2\">o, </span>jakim <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _f\"></span>prognozowane <span class=\"_ _f\"></span>przep\u0142ywy <span class=\"_ _3\"></span>Sie<span class=\"_ _3\"></span>rra <span class=\"_ _3\"></span>Gorda <span class=\"_ _f\"></span>S.C.M. <span class=\"_ _f\"></span>Przep\u0142ywy <span class=\"_ _3\"></span>te <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>najwi\u0119kszym <span class=\"_ _f\"></span>stopniu <span class=\"_ _3\"></span>wra\u017cliwe <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>zmian\u0119 <span class=\"_ _3\"></span>cen miedzi, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _1\"> </span>implikuje <span class=\"_ _0\"></span>pozosta\u0142e <span class=\"_ _0\"></span>za\u0142o\u017cenia <span class=\"_ _0\"></span>takie <span class=\"_ _0\"></span>jak <span class=\"_ _1\"> </span>prognozowana<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>produkcja <span class=\"_ _1\"> </span>i <span class=\"_ _0\"></span>mar\u017ca <span class=\"_ _0\"></span>ope<span class=\"_ _3\"></span>rac<span class=\"_ _4\"></span>yjna. <span class=\"_ _0\"></span>Dlatego <span class=\"_ _0\"> </span>te\u017c <span class=\"_ _1\"> </span>Grupa, zgodnie <span class=\"_ _2\"> </span>z MSSF <span class=\"lse\">13</span> p.93.f<span class=\"ff3\">, <span class=\"_ _2\"> </span>przeprowadzi\u0142a <span class=\"_ _2\"> </span>analiz\u0119  wr<span class=\"_ _4\"></span>a\u017cliwo\u015bci <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _2\"> </span>godziwej <span class=\"_ _2\"> </span>(poziom <span class=\"_ _2\"> </span>3)  po\u017c<span class=\"_ _4\"></span>yczek <span class=\"_ _2\"> </span>na  zm<span class=\"_ _4\"></span>ian\u0119 <span class=\"_ _2\"> </span>ce<span class=\"_ _3\"></span>ny </span>miedzi. Ceny miedzi [US<span class=\"_ _4\"></span>D/t] Scenariusze 31.1<span class=\"_ _4\"></span>2.2023 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>LT<span class=\"ls0\"> </span>Bazowy 8 500<span class=\"fs6\"> </span>8 700<span class=\"fs6\"> </span>9 000<span class=\"fs6\"> </span>9 200<span class=\"fs6\"> </span>8 250<span class=\"fs6\"> </span>Bazowy minus 0<span class=\"_ _4\"></span>,1 USD/fun<span class=\"_ _4\"></span>t w ca\u0142ym <span class=\"ff2\">okresi<span class=\"_ _4\"></span>e </span>\u017cycia kopalni (220 <span class=\"_ _4\"></span>USD/ton\u0119<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span>8 280<span class=\"fs6\"> </span>8 480<span class=\"fs6\"> </span>8 780<span class=\"fs6\"> </span>8 980<span class=\"fs6\"> </span>8 030<span class=\"fs6\"> </span>Bazowy plus 0,<span class=\"_ _4\"></span>1 USD/funt <span class=\"_ _4\"></span>w ca\u0142ym okresi<span class=\"_ _4\"></span>e \u017cycia kopalni (220 <span class=\"_ _4\"></span>USD/ton\u0119<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span>8 720<span class=\"fs6\"> </span>8 920<span class=\"fs6\"> </span>9 220<span class=\"fs6\"> </span>9 420<span class=\"fs6\"> </span>8 470<span class=\"_ _3c\"> </span>Ceny miedzi [US<span class=\"_ _4\"></span>D/t] Scenariusze 31.1<span class=\"_ _4\"></span>2.2022 2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>LT<span class=\"ls0\"> </span>Bazowy 8 200 8 500 8 500 8 500 7 700 Bazowy minus 0<span class=\"_ _4\"></span>,1 USD/fun<span class=\"_ _4\"></span>t w ca\u0142ym okr<span class=\"_ _4\"></span>esie \u017cycia kopalni (220 <span class=\"_ _4\"></span>USD/ton\u0119<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span>7 980 8 280 8 280 8 280 7 480 Bazowy plus 0,<span class=\"_ _4\"></span>1 USD/funt <span class=\"_ _4\"></span>w ca\u0142ym okresi<span class=\"_ _4\"></span>e \u017cycia kopalni (220 <span class=\"_ _4\"></span>USD/ton\u0119<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span>8 420 8 720 8 720 8 720 7 920 Analiza w<span class=\"_ _4\"></span>ra\u017cliwo\u015bci<span class=\"_ _4\"></span> warto\u015bci<span class=\"_ _4\"></span> godziwej<span class=\"_ _4\"></span> <span class=\"ff1\"> </span>na zmian\u0119 c<span class=\"_ _4\"></span>eny Cu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>Warto\u015b\u0107<span class=\"ff1\"> </span>godziwa<span class=\"_ _4\"></span> 31.12.2023<span class=\"_ _4\"></span> Bazowy plus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Bazowy minus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu  7 778 7 969 7 567 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu <span class=\"_ _4\"></span>(mln USD) 1 977 2 025 1 923 Analiza <span class=\"ff4\">w<span class=\"_ _4\"></span>ra\u017cliwo\u015bci <span class=\"_ _4\"></span>warto\u015bci <span class=\"_ _4\"></span>bilans<span class=\"_ _4\"></span>owej </span>na zmian\u0119 c<span class=\"_ _4\"></span>eny Cu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>Warto\u015b\u0107<span class=\"ff1\"> </span>bilansowa 31.12.2023<span class=\"_ _4\"></span> Bazowy plus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Bazowy minus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu  9 096 9 223 8 956 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu <span class=\"_ _4\"></span>(mln USD) 2 <span class=\"lsf\">311</span> 2 344 2 276 Analiza w<span class=\"_ _4\"></span>ra\u017cliwo\u015bci<span class=\"_ _4\"></span> warto\u015bci<span class=\"_ _4\"></span> godziwej<span class=\"_ _4\"></span> <span class=\"ff1\"> </span>na zmian\u0119 c<span class=\"_ _4\"></span>eny Cu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>Warto\u015b\u0107<span class=\"ff1\"> </span>godziwa<span class=\"_ _4\"></span> 31.12.2022<span class=\"_ _4\"></span> Bazowy plus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Bazowy minus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu  7 787 8 064 7 465 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu <span class=\"_ _4\"></span>(mln USD) 1 769 1 832 1 696 Analiza w<span class=\"_ _4\"></span>ra\u017cliwo\u015bci<span class=\"_ _4\"></span> warto\u015bci<span class=\"_ _4\"></span> bilan<span class=\"_ _4\"></span>sowej<span class=\"ff1\"> </span>na zmian\u0119 c<span class=\"_ _4\"></span>eny Cu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Klasy <span class=\"ff4\">instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span></span>Warto\u015b\u0107<span class=\"ff1\"> </span>bilansowa 31.12.2022<span class=\"_ _4\"></span> Bazowy plus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Bazowy minus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu  9 603 9 766 9 380 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu <span class=\"_ _4\"></span>(mln USD) 2 182 2 219 2 131<span class=\"_ _3c\"> </span>Nota 7.5.2.5 Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe zwi\u0105zane <span class=\"_ _4\"></span>z pozosta\u0142ymi <span class=\"_ _4\"></span>aktywami <span class=\"ff1\">finans<span class=\"_ _4\"></span>owymi </span>Na <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>31 <span class=\"_ _2\"> </span>grudnia <span class=\"_ _2\"> </span>2023 <span class=\"_ _2\"> </span>r. <span class=\"_ _12\"> </span>najistotniejsz\u0105 <span class=\"_ _2\"> </span>pozycj\u0119 <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>pozosta\u0142ych <span class=\"_ _2\"> </span>aktywach <span class=\"_ _2\"> </span>finansowych <span class=\"_ _1\"> </span>stanowi\u0142y <span class=\"_ _2\"> </span>\u015brodki <span class=\"_ _2\"> </span>pieni\u0119\u017cne zgromadzone <span class=\"_ _3\"></span>na rachunkach <span class=\"_ _3\"></span>bankowy<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>Funduszu L<span class=\"_ _3\"></span>ikw<span class=\"_ _4\"></span>idacji <span class=\"_ _3\"></span>Zak\u0142adu G\u00f3rniczego <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kwocie <span class=\"_ _3\"></span>442 mln <span class=\"_ _3\"></span>PLN <span class=\"_ _3\"></span>(na <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia 2022 r. <span class=\"_ _4\"></span>407 mln PLN<span class=\"ls10\">).</span> Wszystkie <span class=\"_ _10\"> </span>rachunki <span class=\"_ _11\"> </span>celowe <span class=\"_ _11\"> </span>Grupy, <span class=\"_ _10\"> </span>s\u0142u\u017c\u0105ce <span class=\"_ _11\"> </span>gromadzeniu <span class=\"_ _10\"> </span>\u015brodk\u00f3w <span class=\"_ _11\"> </span>pieni\u0119\u017cnych <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>celu <span class=\"_ _11\"> </span>pokrycia <span class=\"_ _10\"> </span>przysz\u0142ych <span class=\"_ _11\"> </span>koszt\u00f3w<span class=\"_ _4\"></span> likwidacji <span class=\"_ _14\"> </span>kopal\u0144, <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _14\"> </span>prowadzone <span class=\"_ _14\"> </span>przez <span class=\"_ _14\"> </span>banki <span class=\"_ _14\"> </span>posiadaj\u0105ce <span class=\"_ _15\"> </span>rating <span class=\"_ _c\"> </span>na <span class=\"_ _14\"> </span>poziomie <span class=\"_ _14\"> </span>najwy\u017cszym <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>\u015bredniowysokim, potwierdzaj\u0105c<span class=\"_ _4\"></span>y bezpiecze\u0144stw<span class=\"_ _4\"></span>o ulok<span class=\"_ _4\"></span>owanych \u015brodk\u00f3w.<span class=\"_ _3c\"> </span>W <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>abelach <span class=\"_ _f\"></span>poni\u017cej <span class=\"_ _f\"></span>zaprezentowano <span class=\"_ _f\"></span>poziom <span class=\"_ _f\"></span>koncentracji <span class=\"_ _f\"></span>\u015brodk\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cn<span class=\"_ _4\"></span>ych <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _0\"></span>funduszy <span class=\"_ _f\"></span>celowych <span class=\"_ _f\"></span>s\u0142u\u017c\u0105cych gromadzeniu <span class=\"_ _2\"> </span>przez  Grup<span class=\"_ _4\"></span>\u0119 <span class=\"_ _12\"> </span>\u015brodk\u00f3w <span class=\"_ _2\"> </span>pieni\u0119\u017cnych <span class=\"_ _2\"> </span>w  celu <span class=\"_ _2\"> </span>pokrycia <span class=\"_ _2\"> </span>przysz\u0142ych  ko<span class=\"_ _4\"></span>szt\u00f3w <span class=\"_ _2\"> </span>likwidacji <span class=\"_ _12\"> </span>kopal\u0144, <span class=\"_ _12\"> </span>wed\u0142ug <span class=\"_ _2\"> </span>oceny kredytowej ins<span class=\"_ _4\"></span>tytucji <span class=\"ff3\">finansow<span class=\"_ _4\"></span>ych, w <span class=\"_ _4\"></span>kt\u00f3rych \u015brodki s\u0105 <span class=\"_ _4\"></span>przechow<span class=\"_ _4\"></span>ywane na rachun<span class=\"_ _4\"></span>kach celowych<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span></span>Poziom ratingu<span class=\"_ _4\"></span> Stan na  31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Najwy\u017cszy<span class=\"_ _4\"></span><span class=\"ff2\"> </span>AAA do AA<span class=\"_ _4\"></span>- <span class=\"ff3\">wg S&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>aa do Aa3 <span class=\"_ _4\"></span>wg Moody\u2019s<span class=\"ff2\"> </span></span>10%<span class=\"ls0\"> </span>12%<span class=\"ls0\"> </span>\u015aredniowysoki <span class=\"_ _4\"></span><span class=\"ff2\"> </span>od A+ do A- <span class=\"ff3\">wg S<span class=\"_ _4\"></span>&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>1 do A3 wg <span class=\"_ _4\"></span>Moody\u2019s <span class=\"ff2\"> </span></span>90%<span class=\"ls0\"> </span>88%<span class=\"ls0\"> </span>Stan na  31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022<span class=\"ff2\"> </span>Kontrahent 1<span class=\"_ _4\"></span> 398<span class=\"ls0\"> </span>358<span class=\"ls0\"> </span>Kontrahent 2<span class=\"_ _4\"></span> 44<span class=\"ls0\"> </span>49<span class=\"ls0\"> </span>Razem 442<span class=\"ls0\"> </span>407<span class=\"ls0\"> </span>Odpisy <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u <span class=\"_ _3\"></span>utraty <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>\u015br<span class=\"_ _4\"></span>odk\u00f3w <span class=\"_ _3\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>zgr<span class=\"_ _4\"></span>omadzonych <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rachunka<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>bankowych w <span class=\"_ _3\"></span>funduszach <span class=\"_ _3\"></span>celowych Funduszu <span class=\"_ _14\"> </span>Likwidacji <span class=\"_ _14\"> </span>Zak\u0142adu <span class=\"_ _14\"> </span>G\u00f3rniczego <span class=\"_ _14\"> </span>ustalono <span class=\"_ _14\"> </span>indywidu<span class=\"_ _4\"></span>alnie <span class=\"_ _14\"> </span>dla <span class=\"_ _c\"> </span>ka\u017cdego <span class=\"_ _14\"> </span>salda <span class=\"_ _14\"> </span>dotycz\u0105cego <span class=\"_ _14\"> </span>danej <span class=\"_ _14\"> </span>instytucji<span class=\"_ _4\"></span> finansowej. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>oceny <span class=\"_ _0\"></span>ryzyka <span class=\"_ _f\"></span>kredyto<span class=\"ff3\">wego <span class=\"_ _f\"></span>u\u017cyto <span class=\"_ _0\"></span>zewn\u0119trz<span class=\"_ _4\"></span>ne <span class=\"_ _f\"></span>ratingi <span class=\"_ _f\"></span>bank\u00f3w. <span class=\"_ _0\"></span>Analiza <span class=\"_ _f\"></span>wykaza\u0142a, <span class=\"_ _f\"></span>i\u017c <span class=\"_ _0\"></span>aktywa <span class=\"_ _f\"></span>te <span class=\"_ _0\"></span>maj\u0105 <span class=\"_ _f\"></span>niskie </span>ryzyko  kredytowe  na  dzie\u0144  spr<span class=\"_ _4\"></span>awozdawczy<span class=\"_ _4\"></span>.  Grupa  skorzysta\u0142a<span class=\"_ _4\"></span>  z  uproszczenia  dozwolon<span class=\"_ _4\"></span>ego  przez  standard  i  odpis<span class=\"_ _4\"></span> z <span class=\"ff3\">tytu\u0142u utraty <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>ustalon<span class=\"_ _4\"></span>o na <span class=\"_ _3\"></span>podstawie <span class=\"_ _3\"></span>12<span class=\"ff2\">-</span>miesi\u0119cznych st<span class=\"_ _3\"></span>rat kredytowych. <span class=\"_ _3\"></span>Kalkulacja odpisu <span class=\"_ _3\"></span>wykaza\u0142a nieistotn\u0105 </span>kwot\u0119 odpisu z<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">tytu\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci. A<span class=\"_ _4\"></span>ktywa te zalicz<span class=\"_ _4\"></span>one s\u0105 do S<span class=\"_ _4\"></span>topnia 1 m<span class=\"_ _4\"></span>odelu utraty <span class=\"_ _4\"></span>warto\u015bci. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "Nota 7.1 Instrum<span class=\"_ _4\"></span>enty finanso<span class=\"_ _4\"></span>we  Stan na 31.12.202<span class=\"_ _3\"></span>3 Stan na 31.12.202<span class=\"_ _3\"></span>2 Aktywa finansowe<span class=\"_ _3\"></span> W warto\u015bci godziwej przez pozosta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span> W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span>godziwej przez wynik <span class=\"_ _3\"></span> finansowy<span class=\"_ _3\"></span> Wed\u0142ug zamortyzo- wanego kosztu Instrumenty zabezpie- czaj\u0105ce<span class=\"ff1\"> </span>Razem W warto\u015bci godziwej przez pozosta\u0142e ca\u0142kowite dochody W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span>godziwej przez wynik <span class=\"_ _3\"></span> finansowy<span class=\"_ _3\"></span> Wed\u0142ug zamortyzo- wanego kosztu Instrumenty zabezpie- czaj\u0105ce<span class=\"ff1\"> </span>Razem D\u0142ugoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span> <span class=\"ls11\">829</span>  <span class=\"ls11\">114</span> 9 571  <span class=\"ls11\">195</span> 10 709  <span class=\"ls11\">521</span>  <span class=\"ls11\">90</span> 10 072  <span class=\"ls11\">709</span> 11 392 Po\u017cyczki udziel<span class=\"_ _3\"></span>one na rzecz wsp\u00f3lnego przedsi\u0119<span class=\"_ _3\"></span>wzi\u0119cia<span class=\"ff2\"> </span>- - 9 096 - 9 096<span class=\"ls0\"> </span>- - 9 603 - 9 603<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe -  <span class=\"ls11\">38</span> -  <span class=\"ls11\">195</span>  <span class=\"ls3\">233</span> -  5 -  <span class=\"ls11\">709</span>  <span class=\"ls3\">714</span> Inne inst<span class=\"_ _3\"></span>rumenty finansowe  wyceniane w warto\u015bc<span class=\"_ _3\"></span>i godziwej<span class=\"ff2\"> </span> <span class=\"ls11\">829</span>  <span class=\"ls11\">76</span> - -  <span class=\"ls3\">905</span>  <span class=\"ls11\">521</span>  <span class=\"ls11\">85</span> - -  <span class=\"ls3\">606</span> Inne inst<span class=\"_ _3\"></span>rumenty finansowe  wyceniane w zamor<span class=\"_ _3\"></span>tyzowanym koszcie - -  <span class=\"ls11\">475</span> -  <span class=\"ls3\">475</span> - -  <span class=\"ls11\">469</span> -  <span class=\"ls3\">469</span> Kr\u00f3tkoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span>-  <span class=\"ls11\">919</span> 2 475  <span class=\"ls11\">323</span> 3 717<span class=\"ls0\"> </span>-  <span class=\"ls11\">829</span> 1 926  <span class=\"ls11\">755</span> 3 510<span class=\"ls0\"> </span>Nale\u017cno\u015bci od od<span class=\"_ _3\"></span>biorc\u00f3w<span class=\"ff2\"> </span>-  <span class=\"ls11\">414</span>  <span class=\"ls11\">518</span> -  <span class=\"ls3\">932</span> -  <span class=\"ls11\">751</span>  <span class=\"ls11\">426</span> - 1 177<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe  -  <span class=\"ls11\">437</span> -  <span class=\"ls11\">323</span>  <span class=\"ls3\">760</span> -  <span class=\"ls11\">41</span> -  <span class=\"ls11\">755</span>  <span class=\"ls3\">796</span> \u015arodki pieni<span class=\"_ _3\"></span>\u0119\u017cne i ich ekwiwalenty<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - 1 729 - 1 729<span class=\"ls0\"> </span>- - 1 200 - 1 200<span class=\"ls0\"> </span>Pozosta\u0142e aktywa fi<span class=\"_ _3\"></span>nansowe<span class=\"ff2\"> </span>-  <span class=\"ls11\">68</span>  <span class=\"ls11\">228</span> -  <span class=\"ls3\">296</span> -  <span class=\"ls11\">37</span>  <span class=\"ls11\">300</span> -  <span class=\"ls3\">337</span> Razem  <span class=\"ls3\">829</span> 1 033<span class=\"ls0\"> </span>12 046  <span class=\"ls3\">518</span> 14 426  <span class=\"ls3\">521</span>  <span class=\"ls3\">919</span> 11 998 1 464<span class=\"ls0\"> </span>14 902<span class=\"_ _3c\"> </span> Stan na 31.12.202<span class=\"_ _3\"></span>3 Stan na 31.12.202<span class=\"_ _3\"></span>2 Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe<span class=\"ff1\"> </span>W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span>godziwej przez wynik <span class=\"_ _3\"></span> finansowy<span class=\"_ _3\"></span> Wed\u0142ug zamortyzo-<span class=\"_ _3c\"> </span>wanego kosztu     <span class=\"_ _3\"></span>                         Instrumenty zabezpie- czaj\u0105ce<span class=\"ff1\"> </span>Razem W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span>godziwej przez wynik <span class=\"_ _3\"></span> finansowy<span class=\"_ _3\"></span> Wed\u0142ug zamortyzo-<span class=\"_ _3c\"> </span>wanego kosztu     <span class=\"_ _3\"></span>                         Instrumenty zabezpie- czaj\u0105ce<span class=\"ff1\"> </span>Razem D\u0142ugoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span> <span class=\"ls11\">38</span> 4 991  <span class=\"ls11\">164</span> 5 193<span class=\"ls0\"> </span> <span class=\"ls11\">19</span> 5 460  <span class=\"ls11\">700</span> 6 179<span class=\"ls0\"> </span>Zobowi\u0105zania z tytu\u0142u <span class=\"_ _3\"></span>kredyt\u00f3w, <span class=\"ff2\"> </span>po\u017cyczek, leasin<span class=\"_ _3\"></span>gu oraz d\u0142u\u017cnych <span class=\"_ _3\"></span><span class=\"ff2\"> </span>papier\u00f3w warto\u015bc<span class=\"_ _3\"></span>iowych<span class=\"ff2\"> </span>- 4 761 - 4 761<span class=\"ls0\"> </span>- 5 220 - 5 220<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe  <span class=\"ls11\">38</span> -  <span class=\"ls11\">164</span>  <span class=\"ls3\">202</span>  <span class=\"ls11\">19</span> -  <span class=\"ls11\">700</span>  <span class=\"ls3\">719</span> Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls11\">230</span> -  <span class=\"ls3\">230</span> -  <span class=\"ls11\">240</span> -  <span class=\"ls3\">240</span> Kr\u00f3tkoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span> <span class=\"ls11\">480</span> 7 433  <span class=\"ls11\">26</span> 7 939<span class=\"ls0\"> </span> <span class=\"ls11\">188</span> 4 440  <span class=\"ls11\">280</span> 4 908<span class=\"ls0\"> </span>Zobowi\u0105zania z tytu\u0142u <span class=\"_ _3\"></span>kredyt\u00f3w, <span class=\"ff2\"> </span>po\u017cyczek, leasin<span class=\"_ _3\"></span>gu oraz d\u0142u\u017cnych <span class=\"_ _3\"></span><span class=\"ff2\"> </span>papier\u00f3w warto\u015bc<span class=\"_ _3\"></span>iowych<span class=\"ff2\"> </span>-  <span class=\"ls11\">964</span> -  <span class=\"ls3\">964</span> - 1 223 - 1 223<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe  <span class=\"ls11\">473</span> -  <span class=\"ls11\">26</span>  <span class=\"ls3\">499</span>  <span class=\"ls11\">154</span> -  <span class=\"ls11\">280</span>  <span class=\"ls3\">434</span> Zobowi\u0105zania wob<span class=\"_ _3\"></span>ec dostawc\u00f3w<span class=\"_ _3\"></span><span class=\"ff2\"> </span>3 167 - 3 167<span class=\"ls0\"> </span>- 3 076 - 3 076<span class=\"ls0\"> </span>Zobowi\u0105zania podob<span class=\"_ _3\"></span>ne <span class=\"ff2\">- </span>faktoring d\u0142u\u017cny<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- 3 021 - 3 021<span class=\"ls0\"> </span>-  <span class=\"ls11\">18</span> -  <span class=\"ls3\">18</span> Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span> 7  <span class=\"ls11\">281</span> -  <span class=\"ls3\">288</span>  <span class=\"ls11\">34</span>  <span class=\"ls11\">123</span> -  <span class=\"ls3\">157</span> Razem  <span class=\"ls3\">518</span> 12 424  <span class=\"ls3\">190</span> 13 132  <span class=\"ls3\">207</span> 9 900<span class=\"ls0\"> </span> <span class=\"ls3\">980</span> 11 087 Zyski/(straty) <span class=\"_ _4\"></span>z instrument<span class=\"_ _4\"></span>\u00f3w finans<span class=\"_ _4\"></span>owych uj\u0119te w wyni<span class=\"_ _4\"></span>ku okresu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>od 01.01.2023<span class=\"_ _3\"></span> do 31.12.2023<span class=\"_ _3\"></span> Aktywa/zobowi\u0105za<span class=\"_ _3\"></span>nia <span class=\"ff1\"> </span>finansowe wyc<span class=\"_ _3\"></span>eniane  w warto\u015bci godziw<span class=\"_ _3\"></span>ej <span class=\"ff1\"> </span>do wyniku finans<span class=\"_ _3\"></span>owego Aktywa finansowe<span class=\"_ _3\"></span>  wyceniane wg zamortyzowan<span class=\"_ _3\"></span>ego kosztu Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe <span class=\"ff1\"> </span>wyceniane wed\u0142ug<span class=\"_ _3\"></span><span class=\"ff1\"> </span> zamortyzowanego kos<span class=\"_ _3\"></span>ztu Instrumenty Zabezpieczaj\u0105ce<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Og\u00f3\u0142em<span class=\"ff1\"> </span>Nota 4.2  Nota 6.2 Przychody z tytu\u0142u odsetek <span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls49\">653</span> - -  <span class=\"ls4a\">653</span> Nota 6.2 Zysk z tytu\u0142u odwr\u00f3cenia utraty warto\u015b<span class=\"_ _3\"></span>ci po\u017cyczek udzielonych wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu<span class=\"ff2\"> </span>-  <span class=\"ls49\">101</span> - -  <span class=\"ls4a\">101</span> Nota 4.3 Przychody / (Koszty) z tytu\u0142u odsetek<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - ( 76) ( 76) Nota 4.2 Zyski / (s<span class=\"ff3\">traty) z tytu\u0142u r\u00f3\u017cnic kursowych<span class=\"_ _3\"></span> od instrument\u00f3w </span>innych ni\u017c zad\u0142u\u017cenie<span class=\"ff2\"> </span>( 384) (1 071)  <span class=\"ls49\">41</span> - (1 414) Nota 4.3 Zyski z tytu\u0142u r\u00f3\u017cnic kursowych od zad\u0142u<span class=\"_ _3\"></span>\u017cenia<span class=\"ff2\"> </span>- -  <span class=\"ls49\">356</span> -  <span class=\"ls4a\">356</span> Nota 4.4 Straty z tytu\u0142u utraty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span>- ( 4) - - ( 4) Nota 7.2 Przychody z um\u00f3w z klientami<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - -  <span class=\"ls49\">635</span>  <span class=\"ls4a\">635</span> Nota 4.2 Nota 4.3 Przychody z tytu\u0142u wyceny i realizacj<span class=\"_ _3\"></span>i instrument\u00f3w pochodnych  <span class=\"ls49\">540</span> - - -  <span class=\"ls4a\">540</span> Nota 4.2 Nota 4.3 Koszty z tytu\u0142u wyceny i realizacji instrument\u00f3w pochodnyc<span class=\"_ _3\"></span>h <span class=\"ff2\"> </span>( 467) - - ( 350) ( 817) Nota 4.3 Op\u0142aty i prowizje bankowe od zaci\u0105gni\u0119t<span class=\"_ _3\"></span>ych kredyt\u00f3w<span class=\"ff2\"> </span>- - ( 26) - ( 26) Nota 4.2 Straty z wyceny do warto\u015bci g<span class=\"_ _3\"></span>odziwej nale\u017cno\u015bci finansowych<span class=\"ff2\"> </span>( 104) - - - ( 104) Pozosta\u0142e zyski <span class=\"ff2\"> </span>-  6 - -  6 Og\u00f3\u0142em zysk/(strata) netto<span class=\"ff1\"> </span>( 415) ( 315)  <span class=\"ls4a\">295</span>  <span class=\"ls4a\">285</span> ( 150) od 01.01.2022<span class=\"_ _3\"></span> do 31.12.2022<span class=\"_ _3\"></span> Aktywa/zobowi\u0105za<span class=\"_ _3\"></span>nia finansowe wyceniane  w warto\u015bci godziw<span class=\"_ _3\"></span>ej <span class=\"ff1\"> </span>do wyniku finans<span class=\"_ _3\"></span>owego Aktywa finansowe<span class=\"_ _3\"></span>  wyceniane wg zamortyzowan<span class=\"_ _3\"></span>ego kosztu Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe <span class=\"ff1\"> </span>wyceniane wed\u0142ug<span class=\"_ _3\"></span><span class=\"ff1\"> </span> zamortyzowanego kos<span class=\"_ _3\"></span>ztu Instrumenty Zabezpieczaj\u0105ce<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Og\u00f3\u0142em<span class=\"ff1\"> </span>Nota 4.2  Nota 6.2 Przychody z tytu\u0142u odsetek <span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls49\">636</span> - -  <span class=\"ls4a\">636</span> Nota 6.2 Zysk z tytu\u0142u odwr\u00f3cenia utraty warto\u015b<span class=\"_ _3\"></span>ci po\u017cyczek udzielonych wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu<span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls49\">873</span> - -  <span class=\"ls4a\">873</span> Nota 4.3 Przychody / (Koszty) z tytu\u0142u odsetek<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - ( 60)  <span class=\"ls49\">60</span> - Nota 4.2 Zyski / (s<span class=\"ff3\">traty) z tytu\u0142u r\u00f3\u017cnic kursowych<span class=\"_ _3\"></span> od instrument\u00f3w </span>innych ni\u017c zad\u0142u\u017cenie<span class=\"ff2\"> </span> <span class=\"ls49\">233</span>  <span class=\"ls49\">767</span> ( 51) -  <span class=\"ls4a\">949</span> Nota 4.3 Straty z tytu\u0142u r\u00f3\u017cnic kursowych od zad\u0142<span class=\"_ _3\"></span>u\u017cenia<span class=\"ff2\"> </span>- - ( 179) - ( 179) Nota 4.4 Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015b<span class=\"_ _3\"></span>ci<span class=\"ff2\"> </span>-  5 - -  5 Nota 4.4 Straty z tytu\u0142u utraty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span>- ( 5) - - ( 5) Nota 7.2 Przychody z um\u00f3w z klientami<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - - ( <span class=\"ls49\">182)<span class=\"ls0\"> </span></span>( 182) Nota 4.2 Nota 4.3 Przychody z tytu\u0142u wyceny i realizacji i<span class=\"_ _3\"></span>nstrument\u00f3w pochodnych  <span class=\"ls49\">400</span> - - -  <span class=\"ls4a\">400</span> Nota 4.2 Nota 4.3 Koszty z tytu\u0142u wyceny i realizacji instrument\u00f3w pochodnych  ( 329) - - ( 310) ( 639) Nota 4.3 Op\u0142aty i prowizje bankowe od zaci\u0105gni<span class=\"_ _3\"></span>\u0119tych kredyt\u00f3w<span class=\"ff2\"> </span>- - ( 29) - ( 29) Nota 4.2 Straty z wyceny do warto\u015bci g<span class=\"_ _3\"></span>odziwej nale\u017cno\u015bci finansowych ( 58) - - - ( 58) Pozosta\u0142e zyski / (straty)<span class=\"ff2\"> </span>-  2 ( 2) - - Og\u00f3\u0142em zysk/(strata) netto<span class=\"ff1\"> </span> <span class=\"ls4a\">246</span> 2 278 ( 321) ( 432) 1 771<span class=\"_ _3c\"> </span>Hierarchia wart<span class=\"_ _4\"></span>o\u015bci godziwej<span class=\"_ _4\"></span> instrument<span class=\"_ _4\"></span>\u00f3w finansowych <span class=\"_ _4\"></span><span class=\"ff1\"> </span>Stan na 31.12.2<span class=\"_ _4\"></span>023 Stan na 31.12.2<span class=\"_ _4\"></span>022 warto\u015b\u0107 godziwa<span class=\"_ _4\"></span><span class=\"ff2\"> </span>warto\u015b\u0107 bilansowa warto\u015b\u0107 godziwa<span class=\"_ _4\"></span><span class=\"ff2\"> </span>warto\u015b\u0107 bilansowa Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>poziom 1 poziom 2 poziom 3 poziom 1 poziom 2 poziom  3 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span>-  <span class=\"lse\">22</span> 7 778 9 118 -  <span class=\"lse\">20</span> 7 787 9 623 Akcje notowane<span class=\"_ _4\"></span>  <span class=\"lse\">703</span> - -  <span class=\"lse\">703</span>  <span class=\"lse\">422</span> - -  <span class=\"lse\">422</span> Akcje/udzia\u0142y ni<span class=\"_ _4\"></span>enotowan<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>-  <span class=\"lse\">126</span> -  <span class=\"lse\">126</span> -  <span class=\"lse\">99</span> -  <span class=\"lse\">99</span> Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w<span class=\"ff2\"> </span>-  <span class=\"lse\">414</span> -  <span class=\"lse\">414</span> -  <span class=\"lse\">751</span> -  <span class=\"lse\">751</span> Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe, z<span class=\"_ _4\"></span> tego: -  <span class=\"lse\">292</span> -  <span class=\"lse\">292</span> -  <span class=\"lse\">357</span> -  <span class=\"lse\">357</span>      Aktywa  -  <span class=\"lse\">993</span> -  <span class=\"lse\">993</span> - 1 510 - 1 510     <span class=\"ls0\"> <span class=\"ff3\">Zobowi\u0105zania</span> </span>- ( 701) - ( 701) - (1 153) - (1 153) D\u0142ugoterminow<span class=\"_ _4\"></span>e kredyty i p<span class=\"_ _4\"></span>o\u017cyczki <span class=\"_ _4\"></span>otrzymane<span class=\"ff2\"> </span>- (2 486) - (2 486) - (2 560) - (2 560) D\u0142ugoterminow<span class=\"_ _4\"></span>e d\u0142u\u017cne pa<span class=\"_ _4\"></span>piery warto\u015bc<span class=\"_ _4\"></span>iowe<span class=\"ff2\"> </span>(1 627) - - (1 600) (1 952) - - (2 000) Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe<span class=\"ff2\"> </span>-  <span class=\"lse\">48</span>  <span class=\"lse\">74</span>  <span class=\"lse\">122</span> -  <span class=\"lse\">37</span>  <span class=\"lse\">65</span>  <span class=\"lse\">102</span> Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span>- ( 7) - ( 7) - ( 34) - ( 34) Grupa <span class=\"_ _f\"></span>nie <span class=\"_ _f\"></span>ujawnia <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _f\"></span>instrumen<span class=\"_ _4\"></span>t\u00f3w <span class=\"_ _f\"></span>finansowyc<span class=\"_ _4\"></span>h <span class=\"_ _f\"></span>wycenianych <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>sprawozdaniu <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>syt<span class=\"_ _3\"></span>uacji <span class=\"_ _3\"></span>finansowej <span class=\"_ _0\"></span><span class=\"ff2\">w zamortyzowanym<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>koszcie <span class=\"_ _f\"></span>(<span class=\"ff3\">za <span class=\"_ _f\"></span>wyj\u0105tkiem <span class=\"_ _3\"></span>udzielonych <span class=\"_ _f\"></span>po\u017cyczek, <span class=\"_ _f\"></span>otrzymanych </span></span>d\u0142ugoterminowy<span class=\"_ _4\"></span>ch <span class=\"_ _0\"></span>kredyt\u00f3w <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>po\u017cyczek <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>d\u0142ugo<span class=\"_ _4\"></span>terminowych<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>d\u0142u\u017cnych <span class=\"_ _f\"></span>papier\u00f3w <span class=\"_ _0\"></span>warto\u015bciow<span class=\"_ _4\"></span>ych), <span class=\"_ _1\"> </span>poniewa\u017c <span class=\"_ _f\"></span>korzysta <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>zwolnienia <span class=\"_ _0\"></span>wynikaj\u0105<span class=\"_ _4\"></span>cego <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>MSSF <span class=\"_ _0\"> </span>7.29 <span class=\"_ _0\"></span>(Ujawnianie <span class=\"_ _0\"></span>informacj<span class=\"_ _4\"></span>i <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>warto\u015bci<span class=\"ff2\"> </span>godziwej nie jes<span class=\"_ _4\"></span>t wymagan<span class=\"_ _4\"></span>e, gdy war<span class=\"_ _4\"></span>to\u015b\u0107 bilansowa j<span class=\"_ _4\"></span>est zasadnicz<span class=\"_ _4\"></span>o zbli\u017cona do<span class=\"ff2\"> </span>warto\u015bci g<span class=\"_ _4\"></span>odziwej).<span class=\"_ _4\"></span><span class=\"ff2\"> </span>W bie\u017c\u0105cym <span class=\"_ _4\"></span>okresie spraw<span class=\"_ _4\"></span>ozdawczym<span class=\"_ _4\"></span> w Grupie ni<span class=\"_ _4\"></span>e dokonan<span class=\"_ _4\"></span>o przesuni\u0119\u0107 mi\u0119dz<span class=\"_ _4\"></span>y posz<span class=\"_ _4\"></span>czeg\u00f3lnymi <span class=\"_ _4\"></span>poziomami <span class=\"_ _4\"></span>hierarchii wart<span class=\"_ _4\"></span>o\u015bci godziwej instrument<span class=\"_ _4\"></span>\u00f3w finansow<span class=\"_ _4\"></span>ych.<span class=\"ff2\"> </span>Instrumenty p<span class=\"_ _4\"></span>ochodne zabe<span class=\"_ _4\"></span>zpieczaj\u0105ce \u2013<span class=\"ff1\"> </span>pozyc<span class=\"_ _4\"></span>je otwart<span class=\"_ _4\"></span>e na dzie\u0144 k<span class=\"_ _4\"></span>o\u0144cz\u0105cy okres <span class=\"_ _4\"></span>sprawoz<span class=\"_ _4\"></span>dawczy<span class=\"ff1\"> </span>Stan na 31.12.202<span class=\"_ _3\"></span>3 Stan na 31.12.202<span class=\"_ _3\"></span>2 Typ instrumentu poc<span class=\"_ _3\"></span>hodnego<span class=\"_ _3\"></span> Aktywa finansowe<span class=\"_ _3\"></span> Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe<span class=\"ff1\"> </span>Razem Aktywa finansowe<span class=\"_ _3\"></span> Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe<span class=\"ff1\"> </span>Razem D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Instrumenty zab<span class=\"_ _3\"></span>ezpieczaj\u0105ce (CFH), <span class=\"_ _3\"></span><span class=\"ff1\">z tego: </span>195<span class=\"ls0\"> </span>323<span class=\"ls0\"> </span>(164) (26) 328<span class=\"ls0\"> </span>709<span class=\"ls0\"> </span>755<span class=\"ls0\"> </span>(700) (280) 484<span class=\"ls0\"> </span>Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Metale (cena C<span class=\"_ _3\"></span>u, Ag) Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa*</span> (Cu<span class=\"_ _3\"></span>) - - - - - 60<span class=\"ls0\"> </span>440<span class=\"ls0\"> </span>(36)<span class=\"ls0\"> </span>(232) 232<span class=\"ls0\"> </span>Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa* </span>(Ag) - - - - - 5 50<span class=\"ls0\"> </span>(1)<span class=\"ls0\"> </span>(3)<span class=\"ls0\"> </span>51<span class=\"ls0\"> </span>Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Walutow<span class=\"_ _3\"></span>e (kurs USDPLN) Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">korytarz</span> - - - - - 328<span class=\"ls0\"> </span>262<span class=\"ls0\"> </span>(88)<span class=\"ls0\"> </span>(11)<span class=\"ls0\"> </span>491<span class=\"ls0\"> </span>Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa*</span> - - - - - 1 3 (6)<span class=\"ls0\"> </span>(34)<span class=\"ls0\"> </span>(36) Strategie<span class=\"_ _3\"></span> opcyjnie <span class=\"ff3\">\u2013</span> <span class=\"ff6\">put sp<span class=\"_ _3\"></span>read</span> 28<span class=\"ls0\"> </span>315<span class=\"ls0\"> </span>(2)<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>334<span class=\"ls0\"> </span>Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Walutow<span class=\"_ _3\"></span>o-procentowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Swap walutowo-<span class=\"_ _3\"></span>procentowy CIRS 167<span class=\"ls0\"> </span>8 (162) (19)<span class=\"ls0\"> </span>(6) 315<span class=\"ls0\"> </span>- (569) - (254) Instrumenty handlow<span class=\"_ _3\"></span>e, z tego:<span class=\"_ _3\"></span> - 1 (38) (473) (510) 5 41<span class=\"ls0\"> </span>(14) (118) (86) Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Metale (cena C<span class=\"_ _3\"></span>u, Ag, Au) Sprzedane op<span class=\"_ _3\"></span>cje sprzeda\u017cy (Cu)<span class=\"ff2\"> </span>- - - - - - - (13)<span class=\"ls0\"> </span>(49)<span class=\"ls0\"> </span>(62) Nabyte opcje<span class=\"_ _3\"></span> sprzeda\u017cy (Cu)<span class=\"ff2\"> </span>- - - - - - 1 - - 1 Nabyte opcje<span class=\"_ _3\"></span> kupna (Cu) - - - - - 4 32<span class=\"ls0\"> </span>- - 36<span class=\"ls0\"> </span>Transakcje dostos<span class=\"_ _3\"></span>owawcze <span class=\"ff3\">\u2013</span> <span class=\"ff6\">swap</span> (C<span class=\"_ _3\"></span>u) - - - (5)<span class=\"ls0\"> </span>(5) - - - (10)<span class=\"ls0\"> </span>(10) Sprzedane op<span class=\"_ _3\"></span>cje sprzeda\u017cy (Ag)<span class=\"ff2\"> </span>- - (1)<span class=\"ls0\"> </span>(1)<span class=\"ls0\"> </span>(2) Transakcje dostos<span class=\"_ _3\"></span>owawcze <span class=\"ff3\">\u2013</span> <span class=\"ff6\">swap</span> (A<span class=\"_ _3\"></span>u) - 1 - (6)<span class=\"ls0\"> </span>(5) - 4 - (14)<span class=\"ls0\"> </span>(10) Pochodne instrumen<span class=\"_ _3\"></span>ty <span class=\"ff4\">\u2013</span> Walutowe<span class=\"_ _3\"></span> Sprzedane op<span class=\"_ _3\"></span>cje sprzeda\u017cy (USDPLN)<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - (38)<span class=\"ls0\"> </span>(436) (474) - - - (1)<span class=\"ls0\"> </span>(1) Nabyte opcje<span class=\"_ _3\"></span> kupna (USDPLN) - - - - - 1 4 - - 5 Strategie<span class=\"_ _3\"></span> korytarz oraz <span class=\"ff6\">forward/swap</span> (<span class=\"_ _3\"></span>EURPLN) - - - - - - - - - - Wbudowane inst<span class=\"_ _3\"></span>rumenty pochodn<span class=\"_ _3\"></span>e (cena Cu, Ag, Au)<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Kontrakty zakupu ws<span class=\"_ _3\"></span>ad\u00f3w obcych<span class=\"ff2\"> </span>- - - (26)<span class=\"ls0\"> </span>(26) - - - (43)<span class=\"ls0\"> </span>(43) Instrumenty pierwo<span class=\"_ _3\"></span>tnie zabezpieczaj\u0105ce wy<span class=\"_ _3\"></span>\u0142\u0105czone <span class=\"ff1\"> </span>spod rachunkowo\u015bci<span class=\"_ _3\"></span> zabezpiecze\u0144, <span class=\"_ _3\"></span><span class=\"ff1\">z tego:<span class=\"ff2 fc0\"> </span></span>38<span class=\"ls0\"> </span>436<span class=\"ls0\"> </span>- - 474<span class=\"ls0\"> </span>- - (5) (36) (41) Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Walutow<span class=\"_ _3\"></span>e (kurs USDPLN) Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6 ls50\">mewa</span> - - - - - - - (1)<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>(5) Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">korytarz</span> 38<span class=\"ls0\"> </span>436<span class=\"ls0\"> </span>- - 474<span class=\"ls0\"> </span>Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Metale (cena C<span class=\"_ _3\"></span>u, Ag)<span class=\"ff2\"> </span>Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa </span>(Cu<span class=\"_ _3\"></span>)<span class=\"_ _4\"></span> - - - - - - - (4)<span class=\"ls0\"> </span>(32)<span class=\"ls0\"> </span>(36)<span class=\"ff2\"> </span>RAZEM OTWARTE<span class=\"_ _3\"></span> INSTRUMENTY <span class=\"_ _3\"></span>POCHODNE<span class=\"ff2 fc0\"> </span>233<span class=\"ls0\"> </span>760<span class=\"ls0\"> </span>(202) (499) 292<span class=\"ls0\"> </span>714<span class=\"ls0\"> </span>796<span class=\"ls0\"> </span>(719) (434) 357<span class=\"ls0\"> </span>* W ramach struktur op<span class=\"_ _3\"></span>cyjnych mewa jako za<span class=\"_ _3\"></span>bezpieczaj\u0105ce<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>(CFH <span class=\"ff6\">- </span>Cash<span class=\"_ _3\"></span> Flow Hedgi<span class=\"_ _3\"></span>ng) wyznaczono stru<span class=\"_ _3\"></span>ktury korytarz, czyli nabyte opcje<span class=\"_ _3\"></span> sprzeda\u017cy oraz sprzedan<span class=\"_ _3\"></span>e opcje kupna<span class=\"_ _3c\"> </span>.<span class=\"_ _3\"></span><span class=\"ff1 fs6\"> </span>Sprawozdani<span class=\"_ _4\"></span>e z wyniku<span class=\"ff2 fc0\"> </span>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12.202<span class=\"_ _4\"></span>3<span class=\"ff2 fc5\"> </span>od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2<span class=\"ff2 fc0\"> </span>Przychody z um\u00f3<span class=\"_ _4\"></span>w z klientami <span class=\"_ _4\"></span>(korekta <span class=\"_ _4\"></span>z tytu\u0142u przeklasy<span class=\"_ _4\"></span>fikowani<span class=\"_ _4\"></span>a)<span class=\"ff2\"> </span>635<span class=\"ls0\"> </span>(182) Pozosta\u0142e przych<span class=\"_ _4\"></span>ody / (kosz<span class=\"_ _4\"></span>ty) operacyjn<span class=\"_ _4\"></span>e (w tym <span class=\"_ _4\"></span>korekta z <span class=\"_ _4\"></span>tytu\u0142u prz<span class=\"_ _4\"></span>eklasyfikowania)<span class=\"_ _4\"></span>:<span class=\"ff2\"> </span>(267) (220) z tytu\u0142u realizacji ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>(281) (213) z tytu\u0142u wyceny ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t\u00f3w pochodnych<span class=\"_ _4\"></span><span class=\"ff2\"> </span>14<span class=\"ls0\"> </span>(7) Przychody / (ko<span class=\"_ _4\"></span>szty) finans<span class=\"_ _4\"></span>owe <span class=\"ff3\">(korekta z <span class=\"_ _4\"></span>tytu\u0142u przeklasy<span class=\"_ _4\"></span>fikowania<span class=\"_ _4\"></span>)<span class=\"ff2\">: </span></span>(11) 41<span class=\"ls0\"> </span>z tytu\u0142u realizacji <span class=\"_ _4\"></span>instrumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>(11) (19) odsetki od zad\u0142u\u017c<span class=\"_ _4\"></span>enia <span class=\"ff2\"> </span>- 60<span class=\"ls0\"> </span>Wp\u0142yw instr<span class=\"_ _4\"></span>ument\u00f3w poch<span class=\"_ _4\"></span>odnych <span class=\"_ _4\"></span>i zabezpieczaj\u0105cych <span class=\"_ _4\"></span><span class=\"ff1\"> </span>na wynik fin<span class=\"_ _4\"></span>ansowy okresu <span class=\"_ _4\"></span>(bez uwz<span class=\"_ _4\"></span>gl\u0119dnienia ef<span class=\"_ _4\"></span>ektu pod<span class=\"_ _4\"></span>atkowego)<span class=\"ff1\"> </span>357<span class=\"ls0\"> </span>(361)<span class=\"_ _3c\"> </span>Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci Grupy <span class=\"_ _4\"></span>Kapita\u0142owej na r<span class=\"_ _4\"></span>yzyko zmian <span class=\"_ _4\"></span>cen miedzi, <span class=\"_ _4\"></span>srebra i z\u0142ot<span class=\"_ _4\"></span>a w latach <span class=\"ff1 lsf\">2022<span class=\"ls0\">-</span>2023<span class=\"ls0\"> </span></span>Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia finansowe<span class=\"_ _3\"></span></span> na dzie\u0144 31.12.202<span class=\"_ _3\"></span>3<span class=\"ff1\"> </span>Warto\u015b\u0107 <span class=\"ff1\"> </span>nara\u017cona <span class=\"ff1\"> </span>na ryzyko Warto\u015b\u0107 <span class=\"ff1\"> </span>bilansowa 31.12.2023<span class=\"_ _3\"></span> Zmiana cen MIEDZI <span class=\"_ _3\"></span>[USD/t] Zmiana cen Z\u0141OTA [<span class=\"_ _3\"></span>USD/uncj\u0119]<span class=\"ff1\"> </span>10 102 (+21%)<span class=\"_ _3\"></span> 6 579 (-21%) 2 391 (+16%) 1 738 (-16%) wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Cu)<span class=\"_ _3\"></span> (5) (5) (28)<span class=\"ls0\"> </span>- 47<span class=\"ls0\"> </span>- - - Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Au)<span class=\"_ _3\"></span> (5) (5) - - - - (19)<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>Wbudowane in<span class=\"_ _3\"></span>strumenty pochodn<span class=\"_ _3\"></span>e (Cu, Au) (26) (26) (78)<span class=\"ls0\"> </span>- 99<span class=\"ls0\"> </span>- (24)<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy<span class=\"ff1\"> </span>(106) - 146<span class=\"ls0\"> </span>- (43) 54<span class=\"ls0\"> </span>Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span><span class=\"ff1\"> </span>- - - - - - Aktywa i <span class=\"ff4\">zobowi<span class=\"_ _3\"></span>\u0105zania finansowe<span class=\"_ _3\"></span></span> na dzie\u0144 31.12.202<span class=\"_ _3\"></span>2<span class=\"ff1\"> </span>Warto\u015b\u0107 <span class=\"ff1\"> </span>nara\u017cona <span class=\"ff1\"> </span>na ryzyko Warto\u015b\u0107 <span class=\"ff1\"> </span>bilansowa 31.12.2022 Zmiana cen MIEDZI <span class=\"_ _3\"></span>[USD/t] Zmiana cen Z\u0141OTA [<span class=\"_ _3\"></span>USD/uncj\u0119]<span class=\"ff1\"> </span>Zmiana cen SREB<span class=\"_ _3\"></span>RA [USD/uncj\u0119]<span class=\"ff1\"> </span>10 293 (+23%)<span class=\"_ _3\"></span> 6 463 (-23%) 2 107 (+15%) 1 524 (-16%) 31,69 (+32%) 17,06 (-29%)<span class=\"_ _3\"></span> wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>wynik  finansowy pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span>ca\u0142kowite dochody wynik  finansowy pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Cu)<span class=\"_ _3\"></span> 161<span class=\"ls0\"> </span>161<span class=\"ls0\"> </span>(49)<span class=\"ls0\"> </span>(1<span class=\"ls0\"> 026) </span>17<span class=\"ls0\"> </span>935<span class=\"ls0\"> </span>- - - - - - Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Ag)<span class=\"_ _3\"></span> 50<span class=\"ls0\"> </span>50<span class=\"ls0\"> </span>- - - - - - 2 (67)<span class=\"ls0\"> </span>(17)<span class=\"ls0\"> </span>106<span class=\"ls0\"> </span>Pochodne i<span class=\"_ _3\"></span>nstrumenty finansowe (Au)<span class=\"_ _3\"></span> (10) (10) - - - - (22)<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>- - - - Wbudowane <span class=\"_ _3\"></span>instrumenty pochod<span class=\"_ _3\"></span>ne (Cu, Ag, Au) (43) (43) (164) - 161<span class=\"ls0\"> </span>- (24)<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>- - - - Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy<span class=\"ff1\"> </span>(213) - 178<span class=\"ls0\"> </span>- (46) 56<span class=\"ls0\"> </span>2 - (17) - Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span><span class=\"ff1\"> </span>- (1<span class=\"ls0\"> <span class=\"ls3\">026)</span> </span>- 935<span class=\"ls0\"> </span>- - - (67) - 106<span class=\"ls0\"> </span>Do <span class=\"_ _3\"></span>wyznacz<span class=\"_ _4\"></span>enia <span class=\"_ _3\"></span>zakr<span class=\"_ _4\"></span>esu <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>otencjalnych zmian <span class=\"_ _3\"></span>cen metali dla <span class=\"_ _3\"></span>cel\u00f3w <span class=\"_ _3\"></span>analizy wra\u017cliwo\u015bci towarowych czynnik\u00f3w <span class=\"_ _3\"></span>ryzyka (mied\u017a, srebr<span class=\"_ _3\"></span>o, <span class=\"_ _3\"></span>z\u0142oto) wykorzystan<span class=\"_ _4\"></span>o <span class=\"_ _3\"></span>powraca<span class=\"_ _4\"></span>j\u0105cy do <span class=\"_ _3\"></span>\u015bredniej model <span class=\"_ _3\"></span>Schwartz<span class=\"_ _4\"></span>a (geometryczny <span class=\"_ _4\"></span>proces Orns<span class=\"_ _4\"></span>teina-Uhlenbecka).<span class=\"_ _4\"></span> Instrumenty fin<span class=\"_ _4\"></span>ansowe<span class=\"fs3\"> </span>Warto\u015b\u0107 nara\u017c<span class=\"_ _4\"></span>ona na ryzy<span class=\"_ _4\"></span>ko na 31.12.20<span class=\"_ _4\"></span>23<span class=\"ff1\"> </span>razem mln PL<span class=\"_ _4\"></span>N mln USD mln EUR mln CAD Udzia\u0142y i akcje<span class=\"_ _4\"></span><span class=\"ff2\"> </span>4 - - 1 Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w <span class=\"ff2\"> </span>524<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>34<span class=\"ls0\"> </span>8 \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne i ekwiwalen<span class=\"_ _4\"></span>ty <span class=\"ff2\"> </span>1 306 280<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e po\u017cyczki <span class=\"_ _4\"></span>udzielone na rz<span class=\"_ _4\"></span>ecz wsp\u00f3lnego przed<span class=\"_ _4\"></span>si\u0119wzi\u0119cia<span class=\"ff2\"> </span>9 096<span class=\"ls0\"> </span>2 311 - - Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe <span class=\"ff2\"> </span>174<span class=\"ls0\"> </span>30<span class=\"ls0\"> </span>1 17<span class=\"ls0\"> </span>Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe* 292<span class=\"ls0\"> </span>9<span class=\"fs6\"> </span>- - Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w i <span class=\"_ _4\"></span>podobne<span class=\"ff2\"> </span>(2 238) (229) (298) (14) Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u zad\u0142u\u017ce<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span>(2 828) (695) (10) (16) Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span>(18) (1) (3) - * W <span class=\"_ _3\"></span>pozycji <span class=\"_ _f\"></span>pochod<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>instrumenty <span class=\"_ _f\"></span>finansowe <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span><span class=\"ff5\">kolumn<span class=\"_ _3\"></span>ie <span class=\"_ _3\"></span>\u201emln <span class=\"_ _3\"></span>USD\u201d <span class=\"_ _3\"></span>zapre<span class=\"_ _3\"></span>zentowane <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>tran<span class=\"_ _3\"></span>sakcje <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ryn<span class=\"_ _3\"></span>ku <span class=\"_ _3\"></span>metali, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>wycen<span class=\"_ _3\"></span>iane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>USD </span>i <span class=\"ff5\">przeliczan<span class=\"_ _3\"></span>e <span class=\"_ _f\"> </span>n<span class=\"_ _3\"></span>a <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N <span class=\"_ _f\"> </span>p<span class=\"_ _3\"></span>o <span class=\"_ _f\"> </span>ku<span class=\"_ _3\"></span>rsie <span class=\"_ _0\"> </span>z <span class=\"_ _0\"> </span>dnia <span class=\"_ _0\"> </span>ko\u0144cz\u0105cego<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>okres <span class=\"_ _0\"> </span>sp<span class=\"_ _3\"></span>rawozdawczy, <span class=\"_ _0\"> </span>nat<span class=\"_ _3\"></span>omiast <span class=\"_ _0\"> </span>kolumna <span class=\"_ _0\"> </span>\u201eraze<span class=\"_ _3\"></span>m <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>ln <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N\u201d <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>wzgl\u0119dnia <span class=\"_ _0\"> </span>r\u00f3wnie\u017c<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wart<span class=\"_ _0\"> </span>o\u015b\u0107 </span>godziw\u0105 in<span class=\"_ _3\"></span>strument\u00f3w pochodnych w<span class=\"_ _3\"></span>ycenianych<span class=\"_ _3\"></span> wy\u0142\u0105cznie w PLN, kt\u00f3rych<span class=\"_ _3\"></span> wycena zale\u017cy od kurs\u00f3w<span class=\"_ _3\"></span> walutowych.<span class=\"ff2\"> </span>Instrumenty fin<span class=\"_ _4\"></span>ansowe<span class=\"fs3\"> </span>Warto\u015b\u0107 nara\u017c<span class=\"_ _4\"></span>ona na ryzy<span class=\"_ _4\"></span>ko na 31.12.20<span class=\"_ _4\"></span>22<span class=\"ff1\"> </span>razem mln PL<span class=\"_ _4\"></span>N mln USD mln EUR mln CAD Udzia\u0142y i akcje<span class=\"_ _4\"></span><span class=\"ff2\"> </span>4 - - 1 Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w <span class=\"ff2\"> </span>776<span class=\"ls0\"> </span>140<span class=\"ls0\"> </span>30<span class=\"ls0\"> </span>5 \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne i ekwiwalen<span class=\"_ _4\"></span>ty <span class=\"ff2\"> </span>868<span class=\"ls0\"> </span>163<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e po\u017cyczki <span class=\"_ _4\"></span>udzielone na rz<span class=\"_ _4\"></span>ecz wsp\u00f3lnego przed<span class=\"_ _4\"></span>si\u0119wzi\u0119cia<span class=\"ff2\"> </span>9 603 2 182 - - Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe <span class=\"ff2\"> </span>234<span class=\"ls0\"> </span>44<span class=\"ls0\"> </span>- 12<span class=\"ls0\"> </span>Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe* 357<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>- - Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w i <span class=\"_ _4\"></span>podobne<span class=\"ff2\"> </span>(1<span class=\"ls0\"> <span class=\"lsf\">063)</span> </span>(153) (75) (11) Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u zad\u0142u\u017ce<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span>(3<span class=\"ls0\"> <span class=\"lsf\">578)</span> </span>(793) (10) (13) Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span>(49) (9) (2) - * W <span class=\"_ _3\"></span>pozycji <span class=\"_ _f\"></span>pochod<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>instrumenty <span class=\"_ _f\"></span>finansowe <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span><span class=\"ff5\">kolumn<span class=\"_ _3\"></span>ie <span class=\"_ _3\"></span>\u201emln <span class=\"_ _3\"></span>USD\u201d <span class=\"_ _3\"></span>zapre<span class=\"_ _3\"></span>zentowane <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>tran<span class=\"_ _3\"></span>sakcje <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ryn<span class=\"_ _3\"></span>ku <span class=\"_ _3\"></span>metali, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>wycen<span class=\"_ _3\"></span>iane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>USD </span>i <span class=\"ff5\">przeliczan<span class=\"_ _3\"></span>e <span class=\"_ _f\"> </span>n<span class=\"_ _3\"></span>a <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N <span class=\"_ _f\"> </span>p<span class=\"_ _3\"></span>o <span class=\"_ _f\"> </span>ku<span class=\"_ _3\"></span>rsie <span class=\"_ _0\"> </span>z <span class=\"_ _0\"> </span>dnia <span class=\"_ _0\"> </span>ko\u0144cz\u0105cego<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>okres <span class=\"_ _0\"> </span>sp<span class=\"_ _3\"></span>rawozdawczy, <span class=\"_ _0\"> </span>nat<span class=\"_ _3\"></span>omiast <span class=\"_ _0\"> </span>kolumna <span class=\"_ _0\"> </span>\u201eraze<span class=\"_ _3\"></span>m <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>ln <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N\u201d <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>wzgl\u0119dnia <span class=\"_ _0\"> </span>r\u00f3wnie\u017c<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wart<span class=\"_ _0\"> </span>o\u015b\u0107 </span>godziw\u0105 in<span class=\"_ _3\"></span>strument\u00f3w pochodnych w<span class=\"_ _3\"></span>ycenianych<span class=\"_ _3\"></span> wy\u0142\u0105cznie w PLN, kt\u00f3rych<span class=\"_ _3\"></span> wycena zale\u017cy od kurs\u00f3w<span class=\"_ _3\"></span> walutowych.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span>Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci Grupy Kap<span class=\"_ _4\"></span>ita\u0142owej na r<span class=\"_ _4\"></span>yzyko zmian <span class=\"_ _4\"></span>kurs\u00f3w w<span class=\"_ _4\"></span>alutowych w<span class=\"_ _4\"></span> 2023 r<span class=\"_ _4\"></span>. i 2022 r.<span class=\"ff2 fc0\"> </span>Warto\u015b\u0107 nara\u017cona na ryzyko Warto\u015b\u0107 bilansowa 31.12.2023 Zmiana kursu USD/PL<span class=\"_ _3\"></span>N Zmiana kursu EU<span class=\"_ _3\"></span>R/PLN Zmiana kursu CAD/<span class=\"_ _3\"></span>PLN 4,46 (+13%) 3,50 (-11%) 4,79 (+10%) 4,13 (-5%) 3,27 (+10%) 2,77(-7%) Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia</span> finansowe na dzie<span class=\"_ _3\"></span>\u0144 31.12.2023<span class=\"_ _3\"></span><span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>wynik finansowy wynik finansowy<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>Udzia\u0142y i akcje<span class=\"_ _3\"></span><span class=\"ff2\"> </span>4 829<span class=\"ls0\"> </span>- - - - - - - - Nale\u017cno\u015bci od od<span class=\"_ _3\"></span>biorc\u00f3w <span class=\"ff2\"> </span>524<span class=\"ls0\"> </span>932<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>- (38)<span class=\"ls0\"> </span>- 15<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>2 (2)<span class=\"ls0\"> </span>\u015arodki pieni<span class=\"_ _3\"></span>\u0119\u017cne i ekwiwalenty<span class=\"ff2\"> </span>1 306<span class=\"ls0\"> </span>1 729<span class=\"ls0\"> </span>148<span class=\"ls0\"> </span>- (121) - 14<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>7 (5)<span class=\"ls0\"> </span>D\u0142ugoterminowe<span class=\"_ _3\"></span> po\u017cyczki udzielone <span class=\"_ _3\"></span><span class=\"ff2\"> </span>na <span class=\"ff3\">rzecz wsp\u00f3lne<span class=\"_ _3\"></span>go przedsi\u0119wzi\u0119c<span class=\"_ _3\"></span>ia</span> 9 096<span class=\"ls0\"> </span>9 <span class=\"ls3\">096</span> 1 223 - (997) - - - - - Pozosta\u0142e aktywa fi<span class=\"_ _3\"></span>nansowe <span class=\"ff2\"> </span>174<span class=\"ls0\"> </span>847<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>- (13)<span class=\"ls0\"> </span>- - - 5 (3)<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe 292<span class=\"ls0\"> </span>292<span class=\"ls0\"> </span>(4) (500) 4 413<span class=\"ls0\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>- - Zobowi\u0105zania wob<span class=\"_ _3\"></span>ec dostawc\u00f3w <span class=\"_ _3\"></span><span class=\"ff2\"> </span>i podobne (2 238) (6<span class=\"ls0\"> <span class=\"ls3\">385)</span> </span>(121) - 99<span class=\"ls0\"> </span>- (131) - 64<span class=\"ls0\"> </span>- Zobowi\u0105zania z tytu\u0142u z<span class=\"_ _3\"></span>ad\u0142u\u017cenia<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(2 828) (5<span class=\"ls0\"> <span class=\"ls3\">725)</span> </span>(368) - 300<span class=\"ls0\"> </span>- (4)<span class=\"ls0\"> </span>2 (5)<span class=\"ls0\"> </span>3 Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(18) (321) (1)<span class=\"ls0\"> </span>- 1 - (1)<span class=\"ls0\"> </span>1 - - Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy <span class=\"ff2\"> </span>940<span class=\"ls0\"> </span>(765) (107) (11) 73<span class=\"ls0\"> </span>(7) Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody <span class=\"_ _3\"></span><span class=\"ff2\"> </span>(500) 413<span class=\"ls0\"> </span>Warto\u015b\u0107 nara\u017cona na ryzyko Warto\u015b\u0107 bilansowa 31.12.2022 Zmiana kursu USD/PL<span class=\"_ _3\"></span>N Zmiana kursu EU<span class=\"_ _3\"></span>R/PLN Zmiana kursu <span class=\"_ _3\"></span>CAD/PLN 5,03 (+14%) 3,91 (-11%) 5,18 (+10%) 4,48 (-5%) 3,68 (+13%) 2,88 (-11%) Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia</span> finansowe na dzie<span class=\"_ _3\"></span>\u0144 31.12.2022<span class=\"_ _3\"></span><span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>wynik finansowy wynik finansowy<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>Udzia\u0142y i akcje<span class=\"_ _3\"></span><span class=\"ff2\"> </span>4 521<span class=\"ls0\"> </span>- - - - - - - - Nale\u017cno\u015bci od od<span class=\"_ _3\"></span>biorc\u00f3w <span class=\"ff2\"> </span>776<span class=\"ls0\"> </span>1 178<span class=\"ls0\"> </span>88<span class=\"ls0\"> </span>- (68)<span class=\"ls0\"> </span>- 15<span class=\"ls0\"> </span>(6)<span class=\"ls0\"> </span>2 (2)<span class=\"ls0\"> </span>\u015arodki pieni<span class=\"_ _3\"></span>\u0119\u017cne i ekwiwalenty<span class=\"ff2\"> </span>868<span class=\"ls0\"> </span>1 200<span class=\"ls0\"> </span>102<span class=\"ls0\"> </span>- (79)<span class=\"ls0\"> </span>- 10<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>7 (6)<span class=\"ls0\"> </span>D\u0142ugoterminowe<span class=\"_ _3\"></span> po\u017cyczki udzielone n<span class=\"_ _3\"></span>a rzecz <span class=\"ff3\">wsp\u00f3lne<span class=\"_ _3\"></span>go przedsi\u0119wzi\u0119cia<span class=\"_ _3\"></span></span> 9 603<span class=\"ls0\"> </span>9 603<span class=\"ff7 fs8 ls0\"> </span>1 372 - (1<span class=\"ls0\"> 065) </span>- - - - - Pozosta\u0142e aktywa fi<span class=\"_ _3\"></span>nansowe <span class=\"ff2\"> </span>234<span class=\"ls0\"> </span>890<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>- (21)<span class=\"ls0\"> </span>- - - 5 (4)<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe 357<span class=\"ls0\"> </span>357<span class=\"ls0\"> </span>(3)<span class=\"fs5 ls0\"> </span>(1<span class=\"ls0\"> 197)<span class=\"fs5\"> </span></span>(6)<span class=\"fs5 ls0\"> </span>1 193<span class=\"fs5\"> </span>(2)<span class=\"ls0\"> </span>1 - - Zobowi\u0105zania wob<span class=\"_ _3\"></span>ec dostawc\u00f3w <span class=\"_ _3\"></span><span class=\"ff2\"> </span>i podobne (1<span class=\"ls0\"> <span class=\"ls3\">063)</span> </span>(3<span class=\"ls0\"> <span class=\"ls3\">280)</span> </span>(96)<span class=\"ls0\"> </span>- 75<span class=\"ls0\"> </span>- (37)<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>(5)<span class=\"ls0\"> </span>4 Zobowi\u0105zania z tytu\u0142u <span class=\"_ _3\"></span>zad\u0142u\u017cenia<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(3<span class=\"ls0\"> <span class=\"ls3\">578)</span> </span>(6<span class=\"ls0\"> <span class=\"ls3\">443)</span> </span>(499) - 387<span class=\"ls0\"> </span>- (5)<span class=\"ls0\"> </span>2 (5)<span class=\"ls0\"> </span>5 Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(49) (211) (6)<span class=\"ls0\"> </span>- 4 - (1)<span class=\"ls0\"> </span>- - - Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy <span class=\"ff2\"> </span>986<span class=\"ls0\"> </span>- (773) - (20) 9 4 (3) Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody <span class=\"_ _3\"></span><span class=\"ff1\"> </span>(1<span class=\"ls0\"> <span class=\"ls3\">197)</span> </span>1 193<span class=\"ls0\"> </span>- - - - ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "Nota 7.1 Instrum<span class=\"_ _4\"></span>enty finanso<span class=\"_ _4\"></span>we  Stan na 31.12.202<span class=\"_ _3\"></span>3 Stan na 31.12.202<span class=\"_ _3\"></span>2 Aktywa finansowe<span class=\"_ _3\"></span> W warto\u015bci godziwej przez pozosta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span> W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span>godziwej przez wynik <span class=\"_ _3\"></span> finansowy<span class=\"_ _3\"></span> Wed\u0142ug zamortyzo- wanego kosztu Instrumenty zabezpie- czaj\u0105ce<span class=\"ff1\"> </span>Razem W warto\u015bci godziwej przez pozosta\u0142e ca\u0142kowite dochody W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span>godziwej przez wynik <span class=\"_ _3\"></span> finansowy<span class=\"_ _3\"></span> Wed\u0142ug zamortyzo- wanego kosztu Instrumenty zabezpie- czaj\u0105ce<span class=\"ff1\"> </span>Razem D\u0142ugoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span> <span class=\"ls11\">829</span>  <span class=\"ls11\">114</span> 9 571  <span class=\"ls11\">195</span> 10 709  <span class=\"ls11\">521</span>  <span class=\"ls11\">90</span> 10 072  <span class=\"ls11\">709</span> 11 392 Po\u017cyczki udziel<span class=\"_ _3\"></span>one na rzecz wsp\u00f3lnego przedsi\u0119<span class=\"_ _3\"></span>wzi\u0119cia<span class=\"ff2\"> </span>- - 9 096 - 9 096<span class=\"ls0\"> </span>- - 9 603 - 9 603<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe -  <span class=\"ls11\">38</span> -  <span class=\"ls11\">195</span>  <span class=\"ls3\">233</span> -  5 -  <span class=\"ls11\">709</span>  <span class=\"ls3\">714</span> Inne inst<span class=\"_ _3\"></span>rumenty finansowe  wyceniane w warto\u015bc<span class=\"_ _3\"></span>i godziwej<span class=\"ff2\"> </span> <span class=\"ls11\">829</span>  <span class=\"ls11\">76</span> - -  <span class=\"ls3\">905</span>  <span class=\"ls11\">521</span>  <span class=\"ls11\">85</span> - -  <span class=\"ls3\">606</span> Inne inst<span class=\"_ _3\"></span>rumenty finansowe  wyceniane w zamor<span class=\"_ _3\"></span>tyzowanym koszcie - -  <span class=\"ls11\">475</span> -  <span class=\"ls3\">475</span> - -  <span class=\"ls11\">469</span> -  <span class=\"ls3\">469</span> Kr\u00f3tkoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span>-  <span class=\"ls11\">919</span> 2 475  <span class=\"ls11\">323</span> 3 717<span class=\"ls0\"> </span>-  <span class=\"ls11\">829</span> 1 926  <span class=\"ls11\">755</span> 3 510<span class=\"ls0\"> </span>Nale\u017cno\u015bci od od<span class=\"_ _3\"></span>biorc\u00f3w<span class=\"ff2\"> </span>-  <span class=\"ls11\">414</span>  <span class=\"ls11\">518</span> -  <span class=\"ls3\">932</span> -  <span class=\"ls11\">751</span>  <span class=\"ls11\">426</span> - 1 177<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe  -  <span class=\"ls11\">437</span> -  <span class=\"ls11\">323</span>  <span class=\"ls3\">760</span> -  <span class=\"ls11\">41</span> -  <span class=\"ls11\">755</span>  <span class=\"ls3\">796</span> \u015arodki pieni<span class=\"_ _3\"></span>\u0119\u017cne i ich ekwiwalenty<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - 1 729 - 1 729<span class=\"ls0\"> </span>- - 1 200 - 1 200<span class=\"ls0\"> </span>Pozosta\u0142e aktywa fi<span class=\"_ _3\"></span>nansowe<span class=\"ff2\"> </span>-  <span class=\"ls11\">68</span>  <span class=\"ls11\">228</span> -  <span class=\"ls3\">296</span> -  <span class=\"ls11\">37</span>  <span class=\"ls11\">300</span> -  <span class=\"ls3\">337</span> Razem  <span class=\"ls3\">829</span> 1 033<span class=\"ls0\"> </span>12 046  <span class=\"ls3\">518</span> 14 426  <span class=\"ls3\">521</span>  <span class=\"ls3\">919</span> 11 998 1 464<span class=\"ls0\"> </span>14 902<span class=\"_ _3c\"> </span> Zyski/(straty) <span class=\"_ _4\"></span>z instrument<span class=\"_ _4\"></span>\u00f3w finans<span class=\"_ _4\"></span>owych uj\u0119te w wyni<span class=\"_ _4\"></span>ku okresu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>od 01.01.2023<span class=\"_ _3\"></span> do 31.12.2023<span class=\"_ _3\"></span> Aktywa/zobowi\u0105za<span class=\"_ _3\"></span>nia <span class=\"ff1\"> </span>finansowe wyc<span class=\"_ _3\"></span>eniane  w warto\u015bci godziw<span class=\"_ _3\"></span>ej <span class=\"ff1\"> </span>do wyniku finans<span class=\"_ _3\"></span>owego Aktywa finansowe<span class=\"_ _3\"></span>  wyceniane wg zamortyzowan<span class=\"_ _3\"></span>ego kosztu Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe <span class=\"ff1\"> </span>wyceniane wed\u0142ug<span class=\"_ _3\"></span><span class=\"ff1\"> </span> zamortyzowanego kos<span class=\"_ _3\"></span>ztu Instrumenty Zabezpieczaj\u0105ce<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Og\u00f3\u0142em<span class=\"ff1\"> </span>Nota 4.2  Nota 6.2 Przychody z tytu\u0142u odsetek <span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls49\">653</span> - -  <span class=\"ls4a\">653</span> Nota 6.2 Zysk z tytu\u0142u odwr\u00f3cenia utraty warto\u015b<span class=\"_ _3\"></span>ci po\u017cyczek udzielonych wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu<span class=\"ff2\"> </span>-  <span class=\"ls49\">101</span> - -  <span class=\"ls4a\">101</span> Nota 4.3 Przychody / (Koszty) z tytu\u0142u odsetek<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - ( 76) ( 76) Nota 4.2 Zyski / (s<span class=\"ff3\">traty) z tytu\u0142u r\u00f3\u017cnic kursowych<span class=\"_ _3\"></span> od instrument\u00f3w </span>innych ni\u017c zad\u0142u\u017cenie<span class=\"ff2\"> </span>( 384) (1 071)  <span class=\"ls49\">41</span> - (1 414) Nota 4.3 Zyski z tytu\u0142u r\u00f3\u017cnic kursowych od zad\u0142u<span class=\"_ _3\"></span>\u017cenia<span class=\"ff2\"> </span>- -  <span class=\"ls49\">356</span> -  <span class=\"ls4a\">356</span> Nota 4.4 Straty z tytu\u0142u utraty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span>- ( 4) - - ( 4) Nota 7.2 Przychody z um\u00f3w z klientami<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - -  <span class=\"ls49\">635</span>  <span class=\"ls4a\">635</span> Nota 4.2 Nota 4.3 Przychody z tytu\u0142u wyceny i realizacj<span class=\"_ _3\"></span>i instrument\u00f3w pochodnych  <span class=\"ls49\">540</span> - - -  <span class=\"ls4a\">540</span> Nota 4.2 Nota 4.3 Koszty z tytu\u0142u wyceny i realizacji instrument\u00f3w pochodnyc<span class=\"_ _3\"></span>h <span class=\"ff2\"> </span>( 467) - - ( 350) ( 817) Nota 4.3 Op\u0142aty i prowizje bankowe od zaci\u0105gni\u0119t<span class=\"_ _3\"></span>ych kredyt\u00f3w<span class=\"ff2\"> </span>- - ( 26) - ( 26) Nota 4.2 Straty z wyceny do warto\u015bci g<span class=\"_ _3\"></span>odziwej nale\u017cno\u015bci finansowych<span class=\"ff2\"> </span>( 104) - - - ( 104) Pozosta\u0142e zyski <span class=\"ff2\"> </span>-  6 - -  6 Og\u00f3\u0142em zysk/(strata) netto<span class=\"ff1\"> </span>( 415) ( 315)  <span class=\"ls4a\">295</span>  <span class=\"ls4a\">285</span> ( 150) od 01.01.2022<span class=\"_ _3\"></span> do 31.12.2022<span class=\"_ _3\"></span> Aktywa/zobowi\u0105za<span class=\"_ _3\"></span>nia finansowe wyceniane  w warto\u015bci godziw<span class=\"_ _3\"></span>ej <span class=\"ff1\"> </span>do wyniku finans<span class=\"_ _3\"></span>owego Aktywa finansowe<span class=\"_ _3\"></span>  wyceniane wg zamortyzowan<span class=\"_ _3\"></span>ego kosztu Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe <span class=\"ff1\"> </span>wyceniane wed\u0142ug<span class=\"_ _3\"></span><span class=\"ff1\"> </span> zamortyzowanego kos<span class=\"_ _3\"></span>ztu Instrumenty Zabezpieczaj\u0105ce<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Og\u00f3\u0142em<span class=\"ff1\"> </span>Nota 4.2  Nota 6.2 Przychody z tytu\u0142u odsetek <span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls49\">636</span> - -  <span class=\"ls4a\">636</span> Nota 6.2 Zysk z tytu\u0142u odwr\u00f3cenia utraty warto\u015b<span class=\"_ _3\"></span>ci po\u017cyczek udzielonych wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu<span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls49\">873</span> - -  <span class=\"ls4a\">873</span> Nota 4.3 Przychody / (Koszty) z tytu\u0142u odsetek<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - ( 60)  <span class=\"ls49\">60</span> - Nota 4.2 Zyski / (s<span class=\"ff3\">traty) z tytu\u0142u r\u00f3\u017cnic kursowych<span class=\"_ _3\"></span> od instrument\u00f3w </span>innych ni\u017c zad\u0142u\u017cenie<span class=\"ff2\"> </span> <span class=\"ls49\">233</span>  <span class=\"ls49\">767</span> ( 51) -  <span class=\"ls4a\">949</span> Nota 4.3 Straty z tytu\u0142u r\u00f3\u017cnic kursowych od zad\u0142<span class=\"_ _3\"></span>u\u017cenia<span class=\"ff2\"> </span>- - ( 179) - ( 179) Nota 4.4 Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015b<span class=\"_ _3\"></span>ci<span class=\"ff2\"> </span>-  5 - -  5 Nota 4.4 Straty z tytu\u0142u utraty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span>- ( 5) - - ( 5) Nota 7.2 Przychody z um\u00f3w z klientami<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - - ( <span class=\"ls49\">182)<span class=\"ls0\"> </span></span>( 182) Nota 4.2 Nota 4.3 Przychody z tytu\u0142u wyceny i realizacji i<span class=\"_ _3\"></span>nstrument\u00f3w pochodnych  <span class=\"ls49\">400</span> - - -  <span class=\"ls4a\">400</span> Nota 4.2 Nota 4.3 Koszty z tytu\u0142u wyceny i realizacji instrument\u00f3w pochodnych  ( 329) - - ( 310) ( 639) Nota 4.3 Op\u0142aty i prowizje bankowe od zaci\u0105gni<span class=\"_ _3\"></span>\u0119tych kredyt\u00f3w<span class=\"ff2\"> </span>- - ( 29) - ( 29) Nota 4.2 Straty z wyceny do warto\u015bci g<span class=\"_ _3\"></span>odziwej nale\u017cno\u015bci finansowych ( 58) - - - ( 58) Pozosta\u0142e zyski / (straty)<span class=\"ff2\"> </span>-  2 ( 2) - - Og\u00f3\u0142em zysk/(strata) netto<span class=\"ff1\"> </span> <span class=\"ls4a\">246</span> 2 278 ( 321) ( 432) 1 771<span class=\"_ _3c\"> </span>Hierarchia wart<span class=\"_ _4\"></span>o\u015bci godziwej<span class=\"_ _4\"></span> instrument<span class=\"_ _4\"></span>\u00f3w finansowych <span class=\"_ _4\"></span><span class=\"ff1\"> </span>Stan na 31.12.2<span class=\"_ _4\"></span>023 Stan na 31.12.2<span class=\"_ _4\"></span>022 warto\u015b\u0107 godziwa<span class=\"_ _4\"></span><span class=\"ff2\"> </span>warto\u015b\u0107 bilansowa warto\u015b\u0107 godziwa<span class=\"_ _4\"></span><span class=\"ff2\"> </span>warto\u015b\u0107 bilansowa Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>poziom 1 poziom 2 poziom 3 poziom 1 poziom 2 poziom  3 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span>-  <span class=\"lse\">22</span> 7 778 9 118 -  <span class=\"lse\">20</span> 7 787 9 623 Akcje notowane<span class=\"_ _4\"></span>  <span class=\"lse\">703</span> - -  <span class=\"lse\">703</span>  <span class=\"lse\">422</span> - -  <span class=\"lse\">422</span> Akcje/udzia\u0142y ni<span class=\"_ _4\"></span>enotowan<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>-  <span class=\"lse\">126</span> -  <span class=\"lse\">126</span> -  <span class=\"lse\">99</span> -  <span class=\"lse\">99</span> Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w<span class=\"ff2\"> </span>-  <span class=\"lse\">414</span> -  <span class=\"lse\">414</span> -  <span class=\"lse\">751</span> -  <span class=\"lse\">751</span> Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe, z<span class=\"_ _4\"></span> tego: -  <span class=\"lse\">292</span> -  <span class=\"lse\">292</span> -  <span class=\"lse\">357</span> -  <span class=\"lse\">357</span>      Aktywa  -  <span class=\"lse\">993</span> -  <span class=\"lse\">993</span> - 1 510 - 1 510     <span class=\"ls0\"> <span class=\"ff3\">Zobowi\u0105zania</span> </span>- ( 701) - ( 701) - (1 153) - (1 153) D\u0142ugoterminow<span class=\"_ _4\"></span>e kredyty i p<span class=\"_ _4\"></span>o\u017cyczki <span class=\"_ _4\"></span>otrzymane<span class=\"ff2\"> </span>- (2 486) - (2 486) - (2 560) - (2 560) D\u0142ugoterminow<span class=\"_ _4\"></span>e d\u0142u\u017cne pa<span class=\"_ _4\"></span>piery warto\u015bc<span class=\"_ _4\"></span>iowe<span class=\"ff2\"> </span>(1 627) - - (1 600) (1 952) - - (2 000) Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe<span class=\"ff2\"> </span>-  <span class=\"lse\">48</span>  <span class=\"lse\">74</span>  <span class=\"lse\">122</span> -  <span class=\"lse\">37</span>  <span class=\"lse\">65</span>  <span class=\"lse\">102</span> Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span>- ( 7) - ( 7) - ( 34) - ( 34) Instrumenty p<span class=\"_ _4\"></span>ochodne zabe<span class=\"_ _4\"></span>zpieczaj\u0105ce \u2013<span class=\"ff1\"> </span>pozyc<span class=\"_ _4\"></span>je otwart<span class=\"_ _4\"></span>e na dzie\u0144 k<span class=\"_ _4\"></span>o\u0144cz\u0105cy okres <span class=\"_ _4\"></span>sprawoz<span class=\"_ _4\"></span>dawczy<span class=\"ff1\"> </span>Stan na 31.12.202<span class=\"_ _3\"></span>3 Stan na 31.12.202<span class=\"_ _3\"></span>2 Typ instrumentu poc<span class=\"_ _3\"></span>hodnego<span class=\"_ _3\"></span> Aktywa finansowe<span class=\"_ _3\"></span> Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe<span class=\"ff1\"> </span>Razem Aktywa finansowe<span class=\"_ _3\"></span> Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe<span class=\"ff1\"> </span>Razem D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Instrumenty zab<span class=\"_ _3\"></span>ezpieczaj\u0105ce (CFH), <span class=\"_ _3\"></span><span class=\"ff1\">z tego: </span>195<span class=\"ls0\"> </span>323<span class=\"ls0\"> </span>(164) (26) 328<span class=\"ls0\"> </span>709<span class=\"ls0\"> </span>755<span class=\"ls0\"> </span>(700) (280) 484<span class=\"ls0\"> </span>Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Metale (cena C<span class=\"_ _3\"></span>u, Ag) Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa*</span> (Cu<span class=\"_ _3\"></span>) - - - - - 60<span class=\"ls0\"> </span>440<span class=\"ls0\"> </span>(36)<span class=\"ls0\"> </span>(232) 232<span class=\"ls0\"> </span>Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa* </span>(Ag) - - - - - 5 50<span class=\"ls0\"> </span>(1)<span class=\"ls0\"> </span>(3)<span class=\"ls0\"> </span>51<span class=\"ls0\"> </span>Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Walutow<span class=\"_ _3\"></span>e (kurs USDPLN) Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">korytarz</span> - - - - - 328<span class=\"ls0\"> </span>262<span class=\"ls0\"> </span>(88)<span class=\"ls0\"> </span>(11)<span class=\"ls0\"> </span>491<span class=\"ls0\"> </span>Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa*</span> - - - - - 1 3 (6)<span class=\"ls0\"> </span>(34)<span class=\"ls0\"> </span>(36) Strategie<span class=\"_ _3\"></span> opcyjnie <span class=\"ff3\">\u2013</span> <span class=\"ff6\">put sp<span class=\"_ _3\"></span>read</span> 28<span class=\"ls0\"> </span>315<span class=\"ls0\"> </span>(2)<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>334<span class=\"ls0\"> </span>Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Walutow<span class=\"_ _3\"></span>o-procentowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Swap walutowo-<span class=\"_ _3\"></span>procentowy CIRS 167<span class=\"ls0\"> </span>8 (162) (19)<span class=\"ls0\"> </span>(6) 315<span class=\"ls0\"> </span>- (569) - (254) Instrumenty handlow<span class=\"_ _3\"></span>e, z tego:<span class=\"_ _3\"></span> - 1 (38) (473) (510) 5 41<span class=\"ls0\"> </span>(14) (118) (86) Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Metale (cena C<span class=\"_ _3\"></span>u, Ag, Au) Sprzedane op<span class=\"_ _3\"></span>cje sprzeda\u017cy (Cu)<span class=\"ff2\"> </span>- - - - - - - (13)<span class=\"ls0\"> </span>(49)<span class=\"ls0\"> </span>(62) Nabyte opcje<span class=\"_ _3\"></span> sprzeda\u017cy (Cu)<span class=\"ff2\"> </span>- - - - - - 1 - - 1 Nabyte opcje<span class=\"_ _3\"></span> kupna (Cu) - - - - - 4 32<span class=\"ls0\"> </span>- - 36<span class=\"ls0\"> </span>Transakcje dostos<span class=\"_ _3\"></span>owawcze <span class=\"ff3\">\u2013</span> <span class=\"ff6\">swap</span> (C<span class=\"_ _3\"></span>u) - - - (5)<span class=\"ls0\"> </span>(5) - - - (10)<span class=\"ls0\"> </span>(10) Sprzedane op<span class=\"_ _3\"></span>cje sprzeda\u017cy (Ag)<span class=\"ff2\"> </span>- - (1)<span class=\"ls0\"> </span>(1)<span class=\"ls0\"> </span>(2) Transakcje dostos<span class=\"_ _3\"></span>owawcze <span class=\"ff3\">\u2013</span> <span class=\"ff6\">swap</span> (A<span class=\"_ _3\"></span>u) - 1 - (6)<span class=\"ls0\"> </span>(5) - 4 - (14)<span class=\"ls0\"> </span>(10) Pochodne instrumen<span class=\"_ _3\"></span>ty <span class=\"ff4\">\u2013</span> Walutowe<span class=\"_ _3\"></span> Sprzedane op<span class=\"_ _3\"></span>cje sprzeda\u017cy (USDPLN)<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - (38)<span class=\"ls0\"> </span>(436) (474) - - - (1)<span class=\"ls0\"> </span>(1) Nabyte opcje<span class=\"_ _3\"></span> kupna (USDPLN) - - - - - 1 4 - - 5 Strategie<span class=\"_ _3\"></span> korytarz oraz <span class=\"ff6\">forward/swap</span> (<span class=\"_ _3\"></span>EURPLN) - - - - - - - - - - Wbudowane inst<span class=\"_ _3\"></span>rumenty pochodn<span class=\"_ _3\"></span>e (cena Cu, Ag, Au)<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Kontrakty zakupu ws<span class=\"_ _3\"></span>ad\u00f3w obcych<span class=\"ff2\"> </span>- - - (26)<span class=\"ls0\"> </span>(26) - - - (43)<span class=\"ls0\"> </span>(43) Instrumenty pierwo<span class=\"_ _3\"></span>tnie zabezpieczaj\u0105ce wy<span class=\"_ _3\"></span>\u0142\u0105czone <span class=\"ff1\"> </span>spod rachunkowo\u015bci<span class=\"_ _3\"></span> zabezpiecze\u0144, <span class=\"_ _3\"></span><span class=\"ff1\">z tego:<span class=\"ff2 fc0\"> </span></span>38<span class=\"ls0\"> </span>436<span class=\"ls0\"> </span>- - 474<span class=\"ls0\"> </span>- - (5) (36) (41) Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Walutow<span class=\"_ _3\"></span>e (kurs USDPLN) Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6 ls50\">mewa</span> - - - - - - - (1)<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>(5) Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">korytarz</span> 38<span class=\"ls0\"> </span>436<span class=\"ls0\"> </span>- - 474<span class=\"ls0\"> </span>Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Metale (cena C<span class=\"_ _3\"></span>u, Ag)<span class=\"ff2\"> </span>Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa </span>(Cu<span class=\"_ _3\"></span>)<span class=\"_ _4\"></span> - - - - - - - (4)<span class=\"ls0\"> </span>(32)<span class=\"ls0\"> </span>(36)<span class=\"ff2\"> </span>RAZEM OTWARTE<span class=\"_ _3\"></span> INSTRUMENTY <span class=\"_ _3\"></span>POCHODNE<span class=\"ff2 fc0\"> </span>233<span class=\"ls0\"> </span>760<span class=\"ls0\"> </span>(202) (499) 292<span class=\"ls0\"> </span>714<span class=\"ls0\"> </span>796<span class=\"ls0\"> </span>(719) (434) 357<span class=\"ls0\"> </span>* W ramach struktur op<span class=\"_ _3\"></span>cyjnych mewa jako za<span class=\"_ _3\"></span>bezpieczaj\u0105ce<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>(CFH <span class=\"ff6\">- </span>Cash<span class=\"_ _3\"></span> Flow Hedgi<span class=\"_ _3\"></span>ng) wyznaczono stru<span class=\"_ _3\"></span>ktury korytarz, czyli nabyte opcje<span class=\"_ _3\"></span> sprzeda\u017cy oraz sprzedan<span class=\"_ _3\"></span>e opcje kupna<span class=\"_ _3c\"> </span>.<span class=\"_ _3\"></span><span class=\"ff1 fs6\"> </span>Sprawozdani<span class=\"_ _4\"></span>e z wyniku<span class=\"ff2 fc0\"> </span>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12.202<span class=\"_ _4\"></span>3<span class=\"ff2 fc5\"> </span>od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2<span class=\"ff2 fc0\"> </span>Przychody z um\u00f3<span class=\"_ _4\"></span>w z klientami <span class=\"_ _4\"></span>(korekta <span class=\"_ _4\"></span>z tytu\u0142u przeklasy<span class=\"_ _4\"></span>fikowani<span class=\"_ _4\"></span>a)<span class=\"ff2\"> </span>635<span class=\"ls0\"> </span>(182) Pozosta\u0142e przych<span class=\"_ _4\"></span>ody / (kosz<span class=\"_ _4\"></span>ty) operacyjn<span class=\"_ _4\"></span>e (w tym <span class=\"_ _4\"></span>korekta z <span class=\"_ _4\"></span>tytu\u0142u prz<span class=\"_ _4\"></span>eklasyfikowania)<span class=\"_ _4\"></span>:<span class=\"ff2\"> </span>(267) (220) z tytu\u0142u realizacji ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>(281) (213) z tytu\u0142u wyceny ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t\u00f3w pochodnych<span class=\"_ _4\"></span><span class=\"ff2\"> </span>14<span class=\"ls0\"> </span>(7) Przychody / (ko<span class=\"_ _4\"></span>szty) finans<span class=\"_ _4\"></span>owe <span class=\"ff3\">(korekta z <span class=\"_ _4\"></span>tytu\u0142u przeklasy<span class=\"_ _4\"></span>fikowania<span class=\"_ _4\"></span>)<span class=\"ff2\">: </span></span>(11) 41<span class=\"ls0\"> </span>z tytu\u0142u realizacji <span class=\"_ _4\"></span>instrumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>(11) (19) odsetki od zad\u0142u\u017c<span class=\"_ _4\"></span>enia <span class=\"ff2\"> </span>- 60<span class=\"ls0\"> </span>Wp\u0142yw instr<span class=\"_ _4\"></span>ument\u00f3w poch<span class=\"_ _4\"></span>odnych <span class=\"_ _4\"></span>i zabezpieczaj\u0105cych <span class=\"_ _4\"></span><span class=\"ff1\"> </span>na wynik fin<span class=\"_ _4\"></span>ansowy okresu <span class=\"_ _4\"></span>(bez uwz<span class=\"_ _4\"></span>gl\u0119dnienia ef<span class=\"_ _4\"></span>ektu pod<span class=\"_ _4\"></span>atkowego)<span class=\"ff1\"> </span>357<span class=\"ls0\"> </span>(361)<span class=\"_ _3c\"> </span>Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci Grupy <span class=\"_ _4\"></span>Kapita\u0142owej na r<span class=\"_ _4\"></span>yzyko zmian <span class=\"_ _4\"></span>cen miedzi, <span class=\"_ _4\"></span>srebra i z\u0142ot<span class=\"_ _4\"></span>a w latach <span class=\"ff1 lsf\">2022<span class=\"ls0\">-</span>2023<span class=\"ls0\"> </span></span>Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia finansowe<span class=\"_ _3\"></span></span> na dzie\u0144 31.12.202<span class=\"_ _3\"></span>3<span class=\"ff1\"> </span>Warto\u015b\u0107 <span class=\"ff1\"> </span>nara\u017cona <span class=\"ff1\"> </span>na ryzyko Warto\u015b\u0107 <span class=\"ff1\"> </span>bilansowa 31.12.2023<span class=\"_ _3\"></span> Zmiana cen MIEDZI <span class=\"_ _3\"></span>[USD/t] Zmiana cen Z\u0141OTA [<span class=\"_ _3\"></span>USD/uncj\u0119]<span class=\"ff1\"> </span>10 102 (+21%)<span class=\"_ _3\"></span> 6 579 (-21%) 2 391 (+16%) 1 738 (-16%) wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Cu)<span class=\"_ _3\"></span> (5) (5) (28)<span class=\"ls0\"> </span>- 47<span class=\"ls0\"> </span>- - - Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Au)<span class=\"_ _3\"></span> (5) (5) - - - - (19)<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>Wbudowane in<span class=\"_ _3\"></span>strumenty pochodn<span class=\"_ _3\"></span>e (Cu, Au) (26) (26) (78)<span class=\"ls0\"> </span>- 99<span class=\"ls0\"> </span>- (24)<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy<span class=\"ff1\"> </span>(106) - 146<span class=\"ls0\"> </span>- (43) 54<span class=\"ls0\"> </span>Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span><span class=\"ff1\"> </span>- - - - - - Aktywa i <span class=\"ff4\">zobowi<span class=\"_ _3\"></span>\u0105zania finansowe<span class=\"_ _3\"></span></span> na dzie\u0144 31.12.202<span class=\"_ _3\"></span>2<span class=\"ff1\"> </span>Warto\u015b\u0107 <span class=\"ff1\"> </span>nara\u017cona <span class=\"ff1\"> </span>na ryzyko Warto\u015b\u0107 <span class=\"ff1\"> </span>bilansowa 31.12.2022 Zmiana cen MIEDZI <span class=\"_ _3\"></span>[USD/t] Zmiana cen Z\u0141OTA [<span class=\"_ _3\"></span>USD/uncj\u0119]<span class=\"ff1\"> </span>Zmiana cen SREB<span class=\"_ _3\"></span>RA [USD/uncj\u0119]<span class=\"ff1\"> </span>10 293 (+23%)<span class=\"_ _3\"></span> 6 463 (-23%) 2 107 (+15%) 1 524 (-16%) 31,69 (+32%) 17,06 (-29%)<span class=\"_ _3\"></span> wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>wynik  finansowy pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span>ca\u0142kowite dochody wynik  finansowy pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Cu)<span class=\"_ _3\"></span> 161<span class=\"ls0\"> </span>161<span class=\"ls0\"> </span>(49)<span class=\"ls0\"> </span>(1<span class=\"ls0\"> 026) </span>17<span class=\"ls0\"> </span>935<span class=\"ls0\"> </span>- - - - - - Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Ag)<span class=\"_ _3\"></span> 50<span class=\"ls0\"> </span>50<span class=\"ls0\"> </span>- - - - - - 2 (67)<span class=\"ls0\"> </span>(17)<span class=\"ls0\"> </span>106<span class=\"ls0\"> </span>Pochodne i<span class=\"_ _3\"></span>nstrumenty finansowe (Au)<span class=\"_ _3\"></span> (10) (10) - - - - (22)<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>- - - - Wbudowane <span class=\"_ _3\"></span>instrumenty pochod<span class=\"_ _3\"></span>ne (Cu, Ag, Au) (43) (43) (164) - 161<span class=\"ls0\"> </span>- (24)<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>- - - - Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy<span class=\"ff1\"> </span>(213) - 178<span class=\"ls0\"> </span>- (46) 56<span class=\"ls0\"> </span>2 - (17) - Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span><span class=\"ff1\"> </span>- (1<span class=\"ls0\"> <span class=\"ls3\">026)</span> </span>- 935<span class=\"ls0\"> </span>- - - (67) - 106<span class=\"ls0\"> </span>Do <span class=\"_ _3\"></span>wyznacz<span class=\"_ _4\"></span>enia <span class=\"_ _3\"></span>zakr<span class=\"_ _4\"></span>esu <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>otencjalnych zmian <span class=\"_ _3\"></span>cen metali dla <span class=\"_ _3\"></span>cel\u00f3w <span class=\"_ _3\"></span>analizy wra\u017cliwo\u015bci towarowych czynnik\u00f3w <span class=\"_ _3\"></span>ryzyka (mied\u017a, srebr<span class=\"_ _3\"></span>o, <span class=\"_ _3\"></span>z\u0142oto) wykorzystan<span class=\"_ _4\"></span>o <span class=\"_ _3\"></span>powraca<span class=\"_ _4\"></span>j\u0105cy do <span class=\"_ _3\"></span>\u015bredniej model <span class=\"_ _3\"></span>Schwartz<span class=\"_ _4\"></span>a (geometryczny <span class=\"_ _4\"></span>proces Orns<span class=\"_ _4\"></span>teina-Uhlenbecka).<span class=\"_ _4\"></span> Instrumenty fin<span class=\"_ _4\"></span>ansowe<span class=\"fs3\"> </span>Warto\u015b\u0107 nara\u017c<span class=\"_ _4\"></span>ona na ryzy<span class=\"_ _4\"></span>ko na 31.12.20<span class=\"_ _4\"></span>23<span class=\"ff1\"> </span>razem mln PL<span class=\"_ _4\"></span>N mln USD mln EUR mln CAD Udzia\u0142y i akcje<span class=\"_ _4\"></span><span class=\"ff2\"> </span>4 - - 1 Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w <span class=\"ff2\"> </span>524<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>34<span class=\"ls0\"> </span>8 \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne i ekwiwalen<span class=\"_ _4\"></span>ty <span class=\"ff2\"> </span>1 306 280<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e po\u017cyczki <span class=\"_ _4\"></span>udzielone na rz<span class=\"_ _4\"></span>ecz wsp\u00f3lnego przed<span class=\"_ _4\"></span>si\u0119wzi\u0119cia<span class=\"ff2\"> </span>9 096<span class=\"ls0\"> </span>2 311 - - Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe <span class=\"ff2\"> </span>174<span class=\"ls0\"> </span>30<span class=\"ls0\"> </span>1 17<span class=\"ls0\"> </span>Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe* 292<span class=\"ls0\"> </span>9<span class=\"fs6\"> </span>- - Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w i <span class=\"_ _4\"></span>podobne<span class=\"ff2\"> </span>(2 238) (229) (298) (14) Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u zad\u0142u\u017ce<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span>(2 828) (695) (10) (16) Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span>(18) (1) (3) - * W <span class=\"_ _3\"></span>pozycji <span class=\"_ _f\"></span>pochod<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>instrumenty <span class=\"_ _f\"></span>finansowe <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span><span class=\"ff5\">kolumn<span class=\"_ _3\"></span>ie <span class=\"_ _3\"></span>\u201emln <span class=\"_ _3\"></span>USD\u201d <span class=\"_ _3\"></span>zapre<span class=\"_ _3\"></span>zentowane <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>tran<span class=\"_ _3\"></span>sakcje <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ryn<span class=\"_ _3\"></span>ku <span class=\"_ _3\"></span>metali, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>wycen<span class=\"_ _3\"></span>iane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>USD </span>i <span class=\"ff5\">przeliczan<span class=\"_ _3\"></span>e <span class=\"_ _f\"> </span>n<span class=\"_ _3\"></span>a <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N <span class=\"_ _f\"> </span>p<span class=\"_ _3\"></span>o <span class=\"_ _f\"> </span>ku<span class=\"_ _3\"></span>rsie <span class=\"_ _0\"> </span>z <span class=\"_ _0\"> </span>dnia <span class=\"_ _0\"> </span>ko\u0144cz\u0105cego<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>okres <span class=\"_ _0\"> </span>sp<span class=\"_ _3\"></span>rawozdawczy, <span class=\"_ _0\"> </span>nat<span class=\"_ _3\"></span>omiast <span class=\"_ _0\"> </span>kolumna <span class=\"_ _0\"> </span>\u201eraze<span class=\"_ _3\"></span>m <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>ln <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N\u201d <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>wzgl\u0119dnia <span class=\"_ _0\"> </span>r\u00f3wnie\u017c<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wart<span class=\"_ _0\"> </span>o\u015b\u0107 </span>godziw\u0105 in<span class=\"_ _3\"></span>strument\u00f3w pochodnych w<span class=\"_ _3\"></span>ycenianych<span class=\"_ _3\"></span> wy\u0142\u0105cznie w PLN, kt\u00f3rych<span class=\"_ _3\"></span> wycena zale\u017cy od kurs\u00f3w<span class=\"_ _3\"></span> walutowych.<span class=\"ff2\"> </span>Instrumenty fin<span class=\"_ _4\"></span>ansowe<span class=\"fs3\"> </span>Warto\u015b\u0107 nara\u017c<span class=\"_ _4\"></span>ona na ryzy<span class=\"_ _4\"></span>ko na 31.12.20<span class=\"_ _4\"></span>22<span class=\"ff1\"> </span>razem mln PL<span class=\"_ _4\"></span>N mln USD mln EUR mln CAD Udzia\u0142y i akcje<span class=\"_ _4\"></span><span class=\"ff2\"> </span>4 - - 1 Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w <span class=\"ff2\"> </span>776<span class=\"ls0\"> </span>140<span class=\"ls0\"> </span>30<span class=\"ls0\"> </span>5 \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne i ekwiwalen<span class=\"_ _4\"></span>ty <span class=\"ff2\"> </span>868<span class=\"ls0\"> </span>163<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e po\u017cyczki <span class=\"_ _4\"></span>udzielone na rz<span class=\"_ _4\"></span>ecz wsp\u00f3lnego przed<span class=\"_ _4\"></span>si\u0119wzi\u0119cia<span class=\"ff2\"> </span>9 603 2 182 - - Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe <span class=\"ff2\"> </span>234<span class=\"ls0\"> </span>44<span class=\"ls0\"> </span>- 12<span class=\"ls0\"> </span>Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe* 357<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>- - Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w i <span class=\"_ _4\"></span>podobne<span class=\"ff2\"> </span>(1<span class=\"ls0\"> <span class=\"lsf\">063)</span> </span>(153) (75) (11) Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u zad\u0142u\u017ce<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span>(3<span class=\"ls0\"> <span class=\"lsf\">578)</span> </span>(793) (10) (13) Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span>(49) (9) (2) - * W <span class=\"_ _3\"></span>pozycji <span class=\"_ _f\"></span>pochod<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>instrumenty <span class=\"_ _f\"></span>finansowe <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span><span class=\"ff5\">kolumn<span class=\"_ _3\"></span>ie <span class=\"_ _3\"></span>\u201emln <span class=\"_ _3\"></span>USD\u201d <span class=\"_ _3\"></span>zapre<span class=\"_ _3\"></span>zentowane <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>tran<span class=\"_ _3\"></span>sakcje <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ryn<span class=\"_ _3\"></span>ku <span class=\"_ _3\"></span>metali, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>wycen<span class=\"_ _3\"></span>iane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>USD </span>i <span class=\"ff5\">przeliczan<span class=\"_ _3\"></span>e <span class=\"_ _f\"> </span>n<span class=\"_ _3\"></span>a <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N <span class=\"_ _f\"> </span>p<span class=\"_ _3\"></span>o <span class=\"_ _f\"> </span>ku<span class=\"_ _3\"></span>rsie <span class=\"_ _0\"> </span>z <span class=\"_ _0\"> </span>dnia <span class=\"_ _0\"> </span>ko\u0144cz\u0105cego<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>okres <span class=\"_ _0\"> </span>sp<span class=\"_ _3\"></span>rawozdawczy, <span class=\"_ _0\"> </span>nat<span class=\"_ _3\"></span>omiast <span class=\"_ _0\"> </span>kolumna <span class=\"_ _0\"> </span>\u201eraze<span class=\"_ _3\"></span>m <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>ln <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N\u201d <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>wzgl\u0119dnia <span class=\"_ _0\"> </span>r\u00f3wnie\u017c<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wart<span class=\"_ _0\"> </span>o\u015b\u0107 </span>godziw\u0105 in<span class=\"_ _3\"></span>strument\u00f3w pochodnych w<span class=\"_ _3\"></span>ycenianych<span class=\"_ _3\"></span> wy\u0142\u0105cznie w PLN, kt\u00f3rych<span class=\"_ _3\"></span> wycena zale\u017cy od kurs\u00f3w<span class=\"_ _3\"></span> walutowych.<span class=\"_ _3c\"> </span>Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci Grupy Kap<span class=\"_ _4\"></span>ita\u0142owej na r<span class=\"_ _4\"></span>yzyko zmian <span class=\"_ _4\"></span>kurs\u00f3w w<span class=\"_ _4\"></span>alutowych w<span class=\"_ _4\"></span> 2023 r<span class=\"_ _4\"></span>. i 2022 r.<span class=\"ff2 fc0\"> </span>Warto\u015b\u0107 nara\u017cona na ryzyko Warto\u015b\u0107 bilansowa 31.12.2023 Zmiana kursu USD/PL<span class=\"_ _3\"></span>N Zmiana kursu EU<span class=\"_ _3\"></span>R/PLN Zmiana kursu CAD/<span class=\"_ _3\"></span>PLN 4,46 (+13%) 3,50 (-11%) 4,79 (+10%) 4,13 (-5%) 3,27 (+10%) 2,77(-7%) Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia</span> finansowe na dzie<span class=\"_ _3\"></span>\u0144 31.12.2023<span class=\"_ _3\"></span><span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>wynik finansowy wynik finansowy<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>Udzia\u0142y i akcje<span class=\"_ _3\"></span><span class=\"ff2\"> </span>4 829<span class=\"ls0\"> </span>- - - - - - - - Nale\u017cno\u015bci od od<span class=\"_ _3\"></span>biorc\u00f3w <span class=\"ff2\"> </span>524<span class=\"ls0\"> </span>932<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>- (38)<span class=\"ls0\"> </span>- 15<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>2 (2)<span class=\"ls0\"> </span>\u015arodki pieni<span class=\"_ _3\"></span>\u0119\u017cne i ekwiwalenty<span class=\"ff2\"> </span>1 306<span class=\"ls0\"> </span>1 729<span class=\"ls0\"> </span>148<span class=\"ls0\"> </span>- (121) - 14<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>7 (5)<span class=\"ls0\"> </span>D\u0142ugoterminowe<span class=\"_ _3\"></span> po\u017cyczki udzielone <span class=\"_ _3\"></span><span class=\"ff2\"> </span>na <span class=\"ff3\">rzecz wsp\u00f3lne<span class=\"_ _3\"></span>go przedsi\u0119wzi\u0119c<span class=\"_ _3\"></span>ia</span> 9 096<span class=\"ls0\"> </span>9 <span class=\"ls3\">096</span> 1 223 - (997) - - - - - Pozosta\u0142e aktywa fi<span class=\"_ _3\"></span>nansowe <span class=\"ff2\"> </span>174<span class=\"ls0\"> </span>847<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>- (13)<span class=\"ls0\"> </span>- - - 5 (3)<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe 292<span class=\"ls0\"> </span>292<span class=\"ls0\"> </span>(4) (500) 4 413<span class=\"ls0\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>- - Zobowi\u0105zania wob<span class=\"_ _3\"></span>ec dostawc\u00f3w <span class=\"_ _3\"></span><span class=\"ff2\"> </span>i podobne (2 238) (6<span class=\"ls0\"> <span class=\"ls3\">385)</span> </span>(121) - 99<span class=\"ls0\"> </span>- (131) - 64<span class=\"ls0\"> </span>- Zobowi\u0105zania z tytu\u0142u z<span class=\"_ _3\"></span>ad\u0142u\u017cenia<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(2 828) (5<span class=\"ls0\"> <span class=\"ls3\">725)</span> </span>(368) - 300<span class=\"ls0\"> </span>- (4)<span class=\"ls0\"> </span>2 (5)<span class=\"ls0\"> </span>3 Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(18) (321) (1)<span class=\"ls0\"> </span>- 1 - (1)<span class=\"ls0\"> </span>1 - - Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy <span class=\"ff2\"> </span>940<span class=\"ls0\"> </span>(765) (107) (11) 73<span class=\"ls0\"> </span>(7) Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody <span class=\"_ _3\"></span><span class=\"ff2\"> </span>(500) 413<span class=\"ls0\"> </span>Warto\u015b\u0107 nara\u017cona na ryzyko Warto\u015b\u0107 bilansowa 31.12.2022 Zmiana kursu USD/PL<span class=\"_ _3\"></span>N Zmiana kursu EU<span class=\"_ _3\"></span>R/PLN Zmiana kursu <span class=\"_ _3\"></span>CAD/PLN 5,03 (+14%) 3,91 (-11%) 5,18 (+10%) 4,48 (-5%) 3,68 (+13%) 2,88 (-11%) Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia</span> finansowe na dzie<span class=\"_ _3\"></span>\u0144 31.12.2022<span class=\"_ _3\"></span><span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>wynik finansowy wynik finansowy<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>Udzia\u0142y i akcje<span class=\"_ _3\"></span><span class=\"ff2\"> </span>4 521<span class=\"ls0\"> </span>- - - - - - - - Nale\u017cno\u015bci od od<span class=\"_ _3\"></span>biorc\u00f3w <span class=\"ff2\"> </span>776<span class=\"ls0\"> </span>1 178<span class=\"ls0\"> </span>88<span class=\"ls0\"> </span>- (68)<span class=\"ls0\"> </span>- 15<span class=\"ls0\"> </span>(6)<span class=\"ls0\"> </span>2 (2)<span class=\"ls0\"> </span>\u015arodki pieni<span class=\"_ _3\"></span>\u0119\u017cne i ekwiwalenty<span class=\"ff2\"> </span>868<span class=\"ls0\"> </span>1 200<span class=\"ls0\"> </span>102<span class=\"ls0\"> </span>- (79)<span class=\"ls0\"> </span>- 10<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>7 (6)<span class=\"ls0\"> </span>D\u0142ugoterminowe<span class=\"_ _3\"></span> po\u017cyczki udzielone n<span class=\"_ _3\"></span>a rzecz <span class=\"ff3\">wsp\u00f3lne<span class=\"_ _3\"></span>go przedsi\u0119wzi\u0119cia<span class=\"_ _3\"></span></span> 9 603<span class=\"ls0\"> </span>9 603<span class=\"ff7 fs8 ls0\"> </span>1 372 - (1<span class=\"ls0\"> 065) </span>- - - - - Pozosta\u0142e aktywa fi<span class=\"_ _3\"></span>nansowe <span class=\"ff2\"> </span>234<span class=\"ls0\"> </span>890<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>- (21)<span class=\"ls0\"> </span>- - - 5 (4)<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe 357<span class=\"ls0\"> </span>357<span class=\"ls0\"> </span>(3)<span class=\"fs5 ls0\"> </span>(1<span class=\"ls0\"> 197)<span class=\"fs5\"> </span></span>(6)<span class=\"fs5 ls0\"> </span>1 193<span class=\"fs5\"> </span>(2)<span class=\"ls0\"> </span>1 - - Zobowi\u0105zania wob<span class=\"_ _3\"></span>ec dostawc\u00f3w <span class=\"_ _3\"></span><span class=\"ff2\"> </span>i podobne (1<span class=\"ls0\"> <span class=\"ls3\">063)</span> </span>(3<span class=\"ls0\"> <span class=\"ls3\">280)</span> </span>(96)<span class=\"ls0\"> </span>- 75<span class=\"ls0\"> </span>- (37)<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>(5)<span class=\"ls0\"> </span>4 Zobowi\u0105zania z tytu\u0142u <span class=\"_ _3\"></span>zad\u0142u\u017cenia<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(3<span class=\"ls0\"> <span class=\"ls3\">578)</span> </span>(6<span class=\"ls0\"> <span class=\"ls3\">443)</span> </span>(499) - 387<span class=\"ls0\"> </span>- (5)<span class=\"ls0\"> </span>2 (5)<span class=\"ls0\"> </span>5 Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(49) (211) (6)<span class=\"ls0\"> </span>- 4 - (1)<span class=\"ls0\"> </span>- - - Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy <span class=\"ff2\"> </span>986<span class=\"ls0\"> </span>- (773) - (20) 9 4 (3) Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody <span class=\"_ _3\"></span><span class=\"ff1\"> </span>(1<span class=\"ls0\"> <span class=\"ls3\">197)</span> </span>1 193<span class=\"ls0\"> </span>- - - - ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "Nota 7.1 Instrum<span class=\"_ _4\"></span>enty finanso<span class=\"_ _4\"></span>we  Stan na 31.12.202<span class=\"_ _3\"></span>3 Stan na 31.12.202<span class=\"_ _3\"></span>2 Aktywa finansowe<span class=\"_ _3\"></span> W warto\u015bci godziwej przez pozosta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span> W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span>godziwej przez wynik <span class=\"_ _3\"></span> finansowy<span class=\"_ _3\"></span> Wed\u0142ug zamortyzo- wanego kosztu Instrumenty zabezpie- czaj\u0105ce<span class=\"ff1\"> </span>Razem W warto\u015bci godziwej przez pozosta\u0142e ca\u0142kowite dochody W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span>godziwej przez wynik <span class=\"_ _3\"></span> finansowy<span class=\"_ _3\"></span> Wed\u0142ug zamortyzo- wanego kosztu Instrumenty zabezpie- czaj\u0105ce<span class=\"ff1\"> </span>Razem D\u0142ugoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span> <span class=\"ls11\">829</span>  <span class=\"ls11\">114</span> 9 571  <span class=\"ls11\">195</span> 10 709  <span class=\"ls11\">521</span>  <span class=\"ls11\">90</span> 10 072  <span class=\"ls11\">709</span> 11 392 Po\u017cyczki udziel<span class=\"_ _3\"></span>one na rzecz wsp\u00f3lnego przedsi\u0119<span class=\"_ _3\"></span>wzi\u0119cia<span class=\"ff2\"> </span>- - 9 096 - 9 096<span class=\"ls0\"> </span>- - 9 603 - 9 603<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe -  <span class=\"ls11\">38</span> -  <span class=\"ls11\">195</span>  <span class=\"ls3\">233</span> -  5 -  <span class=\"ls11\">709</span>  <span class=\"ls3\">714</span> Inne inst<span class=\"_ _3\"></span>rumenty finansowe  wyceniane w warto\u015bc<span class=\"_ _3\"></span>i godziwej<span class=\"ff2\"> </span> <span class=\"ls11\">829</span>  <span class=\"ls11\">76</span> - -  <span class=\"ls3\">905</span>  <span class=\"ls11\">521</span>  <span class=\"ls11\">85</span> - -  <span class=\"ls3\">606</span> Inne inst<span class=\"_ _3\"></span>rumenty finansowe  wyceniane w zamor<span class=\"_ _3\"></span>tyzowanym koszcie - -  <span class=\"ls11\">475</span> -  <span class=\"ls3\">475</span> - -  <span class=\"ls11\">469</span> -  <span class=\"ls3\">469</span> Kr\u00f3tkoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span>-  <span class=\"ls11\">919</span> 2 475  <span class=\"ls11\">323</span> 3 717<span class=\"ls0\"> </span>-  <span class=\"ls11\">829</span> 1 926  <span class=\"ls11\">755</span> 3 510<span class=\"ls0\"> </span>Nale\u017cno\u015bci od od<span class=\"_ _3\"></span>biorc\u00f3w<span class=\"ff2\"> </span>-  <span class=\"ls11\">414</span>  <span class=\"ls11\">518</span> -  <span class=\"ls3\">932</span> -  <span class=\"ls11\">751</span>  <span class=\"ls11\">426</span> - 1 177<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe  -  <span class=\"ls11\">437</span> -  <span class=\"ls11\">323</span>  <span class=\"ls3\">760</span> -  <span class=\"ls11\">41</span> -  <span class=\"ls11\">755</span>  <span class=\"ls3\">796</span> \u015arodki pieni<span class=\"_ _3\"></span>\u0119\u017cne i ich ekwiwalenty<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - 1 729 - 1 729<span class=\"ls0\"> </span>- - 1 200 - 1 200<span class=\"ls0\"> </span>Pozosta\u0142e aktywa fi<span class=\"_ _3\"></span>nansowe<span class=\"ff2\"> </span>-  <span class=\"ls11\">68</span>  <span class=\"ls11\">228</span> -  <span class=\"ls3\">296</span> -  <span class=\"ls11\">37</span>  <span class=\"ls11\">300</span> -  <span class=\"ls3\">337</span> Razem  <span class=\"ls3\">829</span> 1 033<span class=\"ls0\"> </span>12 046  <span class=\"ls3\">518</span> 14 426  <span class=\"ls3\">521</span>  <span class=\"ls3\">919</span> 11 998 1 464<span class=\"ls0\"> </span>14 902<span class=\"_ _3c\"> </span>Stan na 31.12.202<span class=\"_ _3\"></span>3 Stan na 31.12.202<span class=\"_ _3\"></span>2 Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe<span class=\"ff1\"> </span>W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span>godziwej przez wynik <span class=\"_ _3\"></span> finansowy<span class=\"_ _3\"></span> Wed\u0142ug zamortyzo-<span class=\"_ _3c\"> </span>wanego kosztu     <span class=\"_ _3\"></span>                         Instrumenty zabezpie- czaj\u0105ce<span class=\"ff1\"> </span>Razem W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span>godziwej przez wynik <span class=\"_ _3\"></span> finansowy<span class=\"_ _3\"></span> Wed\u0142ug zamortyzo-<span class=\"_ _3c\"> </span>wanego kosztu     <span class=\"_ _3\"></span>                         Instrumenty zabezpie- czaj\u0105ce<span class=\"ff1\"> </span>Razem D\u0142ugoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span> <span class=\"ls11\">38</span> 4 991  <span class=\"ls11\">164</span> 5 193<span class=\"ls0\"> </span> <span class=\"ls11\">19</span> 5 460  <span class=\"ls11\">700</span> 6 179<span class=\"ls0\"> </span>Zobowi\u0105zania z tytu\u0142u <span class=\"_ _3\"></span>kredyt\u00f3w, <span class=\"ff2\"> </span>po\u017cyczek, leasin<span class=\"_ _3\"></span>gu oraz d\u0142u\u017cnych <span class=\"_ _3\"></span><span class=\"ff2\"> </span>papier\u00f3w warto\u015bc<span class=\"_ _3\"></span>iowych<span class=\"ff2\"> </span>- 4 761 - 4 761<span class=\"ls0\"> </span>- 5 220 - 5 220<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe  <span class=\"ls11\">38</span> -  <span class=\"ls11\">164</span>  <span class=\"ls3\">202</span>  <span class=\"ls11\">19</span> -  <span class=\"ls11\">700</span>  <span class=\"ls3\">719</span> Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls11\">230</span> -  <span class=\"ls3\">230</span> -  <span class=\"ls11\">240</span> -  <span class=\"ls3\">240</span> Kr\u00f3tkoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span> <span class=\"ls11\">480</span> 7 433  <span class=\"ls11\">26</span> 7 939<span class=\"ls0\"> </span> <span class=\"ls11\">188</span> 4 440  <span class=\"ls11\">280</span> 4 908<span class=\"ls0\"> </span>Zobowi\u0105zania z tytu\u0142u <span class=\"_ _3\"></span>kredyt\u00f3w, <span class=\"ff2\"> </span>po\u017cyczek, leasin<span class=\"_ _3\"></span>gu oraz d\u0142u\u017cnych <span class=\"_ _3\"></span><span class=\"ff2\"> </span>papier\u00f3w warto\u015bc<span class=\"_ _3\"></span>iowych<span class=\"ff2\"> </span>-  <span class=\"ls11\">964</span> -  <span class=\"ls3\">964</span> - 1 223 - 1 223<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe  <span class=\"ls11\">473</span> -  <span class=\"ls11\">26</span>  <span class=\"ls3\">499</span>  <span class=\"ls11\">154</span> -  <span class=\"ls11\">280</span>  <span class=\"ls3\">434</span> Zobowi\u0105zania wob<span class=\"_ _3\"></span>ec dostawc\u00f3w<span class=\"_ _3\"></span><span class=\"ff2\"> </span>3 167 - 3 167<span class=\"ls0\"> </span>- 3 076 - 3 076<span class=\"ls0\"> </span>Zobowi\u0105zania podob<span class=\"_ _3\"></span>ne <span class=\"ff2\">- </span>faktoring d\u0142u\u017cny<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- 3 021 - 3 021<span class=\"ls0\"> </span>-  <span class=\"ls11\">18</span> -  <span class=\"ls3\">18</span> Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span> 7  <span class=\"ls11\">281</span> -  <span class=\"ls3\">288</span>  <span class=\"ls11\">34</span>  <span class=\"ls11\">123</span> -  <span class=\"ls3\">157</span> Razem  <span class=\"ls3\">518</span> 12 424  <span class=\"ls3\">190</span> 13 132  <span class=\"ls3\">207</span> 9 900<span class=\"ls0\"> </span> <span class=\"ls3\">980</span> 11 087 Zyski/(straty) <span class=\"_ _4\"></span>z instrument<span class=\"_ _4\"></span>\u00f3w finans<span class=\"_ _4\"></span>owych uj\u0119te w wyni<span class=\"_ _4\"></span>ku okresu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>od 01.01.2023<span class=\"_ _3\"></span> do 31.12.2023<span class=\"_ _3\"></span> Aktywa/zobowi\u0105za<span class=\"_ _3\"></span>nia <span class=\"ff1\"> </span>finansowe wyc<span class=\"_ _3\"></span>eniane  w warto\u015bci godziw<span class=\"_ _3\"></span>ej <span class=\"ff1\"> </span>do wyniku finans<span class=\"_ _3\"></span>owego Aktywa finansowe<span class=\"_ _3\"></span>  wyceniane wg zamortyzowan<span class=\"_ _3\"></span>ego kosztu Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe <span class=\"ff1\"> </span>wyceniane wed\u0142ug<span class=\"_ _3\"></span><span class=\"ff1\"> </span> zamortyzowanego kos<span class=\"_ _3\"></span>ztu Instrumenty Zabezpieczaj\u0105ce<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Og\u00f3\u0142em<span class=\"ff1\"> </span>Nota 4.2  Nota 6.2 Przychody z tytu\u0142u odsetek <span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls49\">653</span> - -  <span class=\"ls4a\">653</span> Nota 6.2 Zysk z tytu\u0142u odwr\u00f3cenia utraty warto\u015b<span class=\"_ _3\"></span>ci po\u017cyczek udzielonych wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu<span class=\"ff2\"> </span>-  <span class=\"ls49\">101</span> - -  <span class=\"ls4a\">101</span> Nota 4.3 Przychody / (Koszty) z tytu\u0142u odsetek<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - ( 76) ( 76) Nota 4.2 Zyski / (s<span class=\"ff3\">traty) z tytu\u0142u r\u00f3\u017cnic kursowych<span class=\"_ _3\"></span> od instrument\u00f3w </span>innych ni\u017c zad\u0142u\u017cenie<span class=\"ff2\"> </span>( 384) (1 071)  <span class=\"ls49\">41</span> - (1 414) Nota 4.3 Zyski z tytu\u0142u r\u00f3\u017cnic kursowych od zad\u0142u<span class=\"_ _3\"></span>\u017cenia<span class=\"ff2\"> </span>- -  <span class=\"ls49\">356</span> -  <span class=\"ls4a\">356</span> Nota 4.4 Straty z tytu\u0142u utraty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span>- ( 4) - - ( 4) Nota 7.2 Przychody z um\u00f3w z klientami<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - -  <span class=\"ls49\">635</span>  <span class=\"ls4a\">635</span> Nota 4.2 Nota 4.3 Przychody z tytu\u0142u wyceny i realizacj<span class=\"_ _3\"></span>i instrument\u00f3w pochodnych  <span class=\"ls49\">540</span> - - -  <span class=\"ls4a\">540</span> Nota 4.2 Nota 4.3 Koszty z tytu\u0142u wyceny i realizacji instrument\u00f3w pochodnyc<span class=\"_ _3\"></span>h <span class=\"ff2\"> </span>( 467) - - ( 350) ( 817) Nota 4.3 Op\u0142aty i prowizje bankowe od zaci\u0105gni\u0119t<span class=\"_ _3\"></span>ych kredyt\u00f3w<span class=\"ff2\"> </span>- - ( 26) - ( 26) Nota 4.2 Straty z wyceny do warto\u015bci g<span class=\"_ _3\"></span>odziwej nale\u017cno\u015bci finansowych<span class=\"ff2\"> </span>( 104) - - - ( 104) Pozosta\u0142e zyski <span class=\"ff2\"> </span>-  6 - -  6 Og\u00f3\u0142em zysk/(strata) netto<span class=\"ff1\"> </span>( 415) ( 315)  <span class=\"ls4a\">295</span>  <span class=\"ls4a\">285</span> ( 150) od 01.01.2022<span class=\"_ _3\"></span> do 31.12.2022<span class=\"_ _3\"></span> Aktywa/zobowi\u0105za<span class=\"_ _3\"></span>nia finansowe wyceniane  w warto\u015bci godziw<span class=\"_ _3\"></span>ej <span class=\"ff1\"> </span>do wyniku finans<span class=\"_ _3\"></span>owego Aktywa finansowe<span class=\"_ _3\"></span>  wyceniane wg zamortyzowan<span class=\"_ _3\"></span>ego kosztu Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe <span class=\"ff1\"> </span>wyceniane wed\u0142ug<span class=\"_ _3\"></span><span class=\"ff1\"> </span> zamortyzowanego kos<span class=\"_ _3\"></span>ztu Instrumenty Zabezpieczaj\u0105ce<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Og\u00f3\u0142em<span class=\"ff1\"> </span>Nota 4.2  Nota 6.2 Przychody z tytu\u0142u odsetek <span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls49\">636</span> - -  <span class=\"ls4a\">636</span> Nota 6.2 Zysk z tytu\u0142u odwr\u00f3cenia utraty warto\u015b<span class=\"_ _3\"></span>ci po\u017cyczek udzielonych wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu<span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls49\">873</span> - -  <span class=\"ls4a\">873</span> Nota 4.3 Przychody / (Koszty) z tytu\u0142u odsetek<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - ( 60)  <span class=\"ls49\">60</span> - Nota 4.2 Zyski / (s<span class=\"ff3\">traty) z tytu\u0142u r\u00f3\u017cnic kursowych<span class=\"_ _3\"></span> od instrument\u00f3w </span>innych ni\u017c zad\u0142u\u017cenie<span class=\"ff2\"> </span> <span class=\"ls49\">233</span>  <span class=\"ls49\">767</span> ( 51) -  <span class=\"ls4a\">949</span> Nota 4.3 Straty z tytu\u0142u r\u00f3\u017cnic kursowych od zad\u0142<span class=\"_ _3\"></span>u\u017cenia<span class=\"ff2\"> </span>- - ( 179) - ( 179) Nota 4.4 Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015b<span class=\"_ _3\"></span>ci<span class=\"ff2\"> </span>-  5 - -  5 Nota 4.4 Straty z tytu\u0142u utraty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span>- ( 5) - - ( 5) Nota 7.2 Przychody z um\u00f3w z klientami<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - - ( <span class=\"ls49\">182)<span class=\"ls0\"> </span></span>( 182) Nota 4.2 Nota 4.3 Przychody z tytu\u0142u wyceny i realizacji i<span class=\"_ _3\"></span>nstrument\u00f3w pochodnych  <span class=\"ls49\">400</span> - - -  <span class=\"ls4a\">400</span> Nota 4.2 Nota 4.3 Koszty z tytu\u0142u wyceny i realizacji instrument\u00f3w pochodnych  ( 329) - - ( 310) ( 639) Nota 4.3 Op\u0142aty i prowizje bankowe od zaci\u0105gni<span class=\"_ _3\"></span>\u0119tych kredyt\u00f3w<span class=\"ff2\"> </span>- - ( 29) - ( 29) Nota 4.2 Straty z wyceny do warto\u015bci g<span class=\"_ _3\"></span>odziwej nale\u017cno\u015bci finansowych ( 58) - - - ( 58) Pozosta\u0142e zyski / (straty)<span class=\"ff2\"> </span>-  2 ( 2) - - Og\u00f3\u0142em zysk/(strata) netto<span class=\"ff1\"> </span> <span class=\"ls4a\">246</span> 2 278 ( 321) ( 432) 1 771<span class=\"_ _3c\"> </span>Hierarchia wart<span class=\"_ _4\"></span>o\u015bci godziwej<span class=\"_ _4\"></span> instrument<span class=\"_ _4\"></span>\u00f3w finansowych <span class=\"_ _4\"></span><span class=\"ff1\"> </span>Stan na 31.12.2<span class=\"_ _4\"></span>023 Stan na 31.12.2<span class=\"_ _4\"></span>022 warto\u015b\u0107 godziwa<span class=\"_ _4\"></span><span class=\"ff2\"> </span>warto\u015b\u0107 bilansowa warto\u015b\u0107 godziwa<span class=\"_ _4\"></span><span class=\"ff2\"> </span>warto\u015b\u0107 bilansowa Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>poziom 1 poziom 2 poziom 3 poziom 1 poziom 2 poziom  3 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span>-  <span class=\"lse\">22</span> 7 778 9 118 -  <span class=\"lse\">20</span> 7 787 9 623 Akcje notowane<span class=\"_ _4\"></span>  <span class=\"lse\">703</span> - -  <span class=\"lse\">703</span>  <span class=\"lse\">422</span> - -  <span class=\"lse\">422</span> Akcje/udzia\u0142y ni<span class=\"_ _4\"></span>enotowan<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>-  <span class=\"lse\">126</span> -  <span class=\"lse\">126</span> -  <span class=\"lse\">99</span> -  <span class=\"lse\">99</span> Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w<span class=\"ff2\"> </span>-  <span class=\"lse\">414</span> -  <span class=\"lse\">414</span> -  <span class=\"lse\">751</span> -  <span class=\"lse\">751</span> Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe, z<span class=\"_ _4\"></span> tego: -  <span class=\"lse\">292</span> -  <span class=\"lse\">292</span> -  <span class=\"lse\">357</span> -  <span class=\"lse\">357</span>      Aktywa  -  <span class=\"lse\">993</span> -  <span class=\"lse\">993</span> - 1 510 - 1 510     <span class=\"ls0\"> <span class=\"ff3\">Zobowi\u0105zania</span> </span>- ( 701) - ( 701) - (1 153) - (1 153) D\u0142ugoterminow<span class=\"_ _4\"></span>e kredyty i p<span class=\"_ _4\"></span>o\u017cyczki <span class=\"_ _4\"></span>otrzymane<span class=\"ff2\"> </span>- (2 486) - (2 486) - (2 560) - (2 560) D\u0142ugoterminow<span class=\"_ _4\"></span>e d\u0142u\u017cne pa<span class=\"_ _4\"></span>piery warto\u015bc<span class=\"_ _4\"></span>iowe<span class=\"ff2\"> </span>(1 627) - - (1 600) (1 952) - - (2 000) Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe<span class=\"ff2\"> </span>-  <span class=\"lse\">48</span>  <span class=\"lse\">74</span>  <span class=\"lse\">122</span> -  <span class=\"lse\">37</span>  <span class=\"lse\">65</span>  <span class=\"lse\">102</span> Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span>- ( 7) - ( 7) - ( 34) - ( 34) Grupa <span class=\"_ _f\"></span>nie <span class=\"_ _f\"></span>ujawnia <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _f\"></span>instrumen<span class=\"_ _4\"></span>t\u00f3w <span class=\"_ _f\"></span>finansowyc<span class=\"_ _4\"></span>h <span class=\"_ _f\"></span>wycenianych <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>sprawozdaniu <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>syt<span class=\"_ _3\"></span>uacji <span class=\"_ _3\"></span>finansowej <span class=\"_ _0\"></span><span class=\"ff2\">w zamortyzowanym<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>koszcie <span class=\"_ _f\"></span>(<span class=\"ff3\">za <span class=\"_ _f\"></span>wyj\u0105tkiem <span class=\"_ _3\"></span>udzielonych <span class=\"_ _f\"></span>po\u017cyczek, <span class=\"_ _f\"></span>otrzymanych </span></span>d\u0142ugoterminowy<span class=\"_ _4\"></span>ch <span class=\"_ _0\"></span>kredyt\u00f3w <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>po\u017cyczek <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>d\u0142ugo<span class=\"_ _4\"></span>terminowych<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>d\u0142u\u017cnych <span class=\"_ _f\"></span>papier\u00f3w <span class=\"_ _0\"></span>warto\u015bciow<span class=\"_ _4\"></span>ych), <span class=\"_ _1\"> </span>poniewa\u017c <span class=\"_ _f\"></span>korzysta <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>zwolnienia <span class=\"_ _0\"></span>wynikaj\u0105<span class=\"_ _4\"></span>cego <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>MSSF <span class=\"_ _0\"> </span>7.29 <span class=\"_ _0\"></span>(Ujawnianie <span class=\"_ _0\"></span>informacj<span class=\"_ _4\"></span>i <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>warto\u015bci<span class=\"ff2\"> </span>godziwej nie jes<span class=\"_ _4\"></span>t wymagan<span class=\"_ _4\"></span>e, gdy war<span class=\"_ _4\"></span>to\u015b\u0107 bilansowa j<span class=\"_ _4\"></span>est zasadnicz<span class=\"_ _4\"></span>o zbli\u017cona do<span class=\"ff2\"> </span>warto\u015bci g<span class=\"_ _4\"></span>odziwej).<span class=\"_ _4\"></span><span class=\"ff2\"> </span>W bie\u017c\u0105cym <span class=\"_ _4\"></span>okresie spraw<span class=\"_ _4\"></span>ozdawczym<span class=\"_ _4\"></span> w Grupie ni<span class=\"_ _4\"></span>e dokonan<span class=\"_ _4\"></span>o przesuni\u0119\u0107 mi\u0119dz<span class=\"_ _4\"></span>y posz<span class=\"_ _4\"></span>czeg\u00f3lnymi <span class=\"_ _4\"></span>poziomami <span class=\"_ _4\"></span>hierarchii wart<span class=\"_ _4\"></span>o\u015bci godziwej instrument<span class=\"_ _4\"></span>\u00f3w finansow<span class=\"_ _4\"></span>ych.<span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "Nota 7.1 Instrum<span class=\"_ _4\"></span>enty finanso<span class=\"_ _4\"></span>we  Stan na 31.12.202<span class=\"_ _3\"></span>3 Stan na 31.12.202<span class=\"_ _3\"></span>2 Aktywa finansowe<span class=\"_ _3\"></span> W warto\u015bci godziwej przez pozosta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span> W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span>godziwej przez wynik <span class=\"_ _3\"></span> finansowy<span class=\"_ _3\"></span> Wed\u0142ug zamortyzo- wanego kosztu Instrumenty zabezpie- czaj\u0105ce<span class=\"ff1\"> </span>Razem W warto\u015bci godziwej przez pozosta\u0142e ca\u0142kowite dochody W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span>godziwej przez wynik <span class=\"_ _3\"></span> finansowy<span class=\"_ _3\"></span> Wed\u0142ug zamortyzo- wanego kosztu Instrumenty zabezpie- czaj\u0105ce<span class=\"ff1\"> </span>Razem D\u0142ugoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span> <span class=\"ls11\">829</span>  <span class=\"ls11\">114</span> 9 571  <span class=\"ls11\">195</span> 10 709  <span class=\"ls11\">521</span>  <span class=\"ls11\">90</span> 10 072  <span class=\"ls11\">709</span> 11 392 Po\u017cyczki udziel<span class=\"_ _3\"></span>one na rzecz wsp\u00f3lnego przedsi\u0119<span class=\"_ _3\"></span>wzi\u0119cia<span class=\"ff2\"> </span>- - 9 096 - 9 096<span class=\"ls0\"> </span>- - 9 603 - 9 603<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe -  <span class=\"ls11\">38</span> -  <span class=\"ls11\">195</span>  <span class=\"ls3\">233</span> -  5 -  <span class=\"ls11\">709</span>  <span class=\"ls3\">714</span> Inne inst<span class=\"_ _3\"></span>rumenty finansowe  wyceniane w warto\u015bc<span class=\"_ _3\"></span>i godziwej<span class=\"ff2\"> </span> <span class=\"ls11\">829</span>  <span class=\"ls11\">76</span> - -  <span class=\"ls3\">905</span>  <span class=\"ls11\">521</span>  <span class=\"ls11\">85</span> - -  <span class=\"ls3\">606</span> Inne inst<span class=\"_ _3\"></span>rumenty finansowe  wyceniane w zamor<span class=\"_ _3\"></span>tyzowanym koszcie - -  <span class=\"ls11\">475</span> -  <span class=\"ls3\">475</span> - -  <span class=\"ls11\">469</span> -  <span class=\"ls3\">469</span> Kr\u00f3tkoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span>-  <span class=\"ls11\">919</span> 2 475  <span class=\"ls11\">323</span> 3 717<span class=\"ls0\"> </span>-  <span class=\"ls11\">829</span> 1 926  <span class=\"ls11\">755</span> 3 510<span class=\"ls0\"> </span>Nale\u017cno\u015bci od od<span class=\"_ _3\"></span>biorc\u00f3w<span class=\"ff2\"> </span>-  <span class=\"ls11\">414</span>  <span class=\"ls11\">518</span> -  <span class=\"ls3\">932</span> -  <span class=\"ls11\">751</span>  <span class=\"ls11\">426</span> - 1 177<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe  -  <span class=\"ls11\">437</span> -  <span class=\"ls11\">323</span>  <span class=\"ls3\">760</span> -  <span class=\"ls11\">41</span> -  <span class=\"ls11\">755</span>  <span class=\"ls3\">796</span> \u015arodki pieni<span class=\"_ _3\"></span>\u0119\u017cne i ich ekwiwalenty<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - 1 729 - 1 729<span class=\"ls0\"> </span>- - 1 200 - 1 200<span class=\"ls0\"> </span>Pozosta\u0142e aktywa fi<span class=\"_ _3\"></span>nansowe<span class=\"ff2\"> </span>-  <span class=\"ls11\">68</span>  <span class=\"ls11\">228</span> -  <span class=\"ls3\">296</span> -  <span class=\"ls11\">37</span>  <span class=\"ls11\">300</span> -  <span class=\"ls3\">337</span> Razem  <span class=\"ls3\">829</span> 1 033<span class=\"ls0\"> </span>12 046  <span class=\"ls3\">518</span> 14 426  <span class=\"ls3\">521</span>  <span class=\"ls3\">919</span> 11 998 1 464<span class=\"ls0\"> </span>14 902<span class=\"_ _3c\"> </span> Stan na 31.12.202<span class=\"_ _3\"></span>3 Stan na 31.12.202<span class=\"_ _3\"></span>2 Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe<span class=\"ff1\"> </span>W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span>godziwej przez wynik <span class=\"_ _3\"></span> finansowy<span class=\"_ _3\"></span> Wed\u0142ug zamortyzo-<span class=\"_ _3c\"> </span>wanego kosztu     <span class=\"_ _3\"></span>                         Instrumenty zabezpie- czaj\u0105ce<span class=\"ff1\"> </span>Razem W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span>godziwej przez wynik <span class=\"_ _3\"></span> finansowy<span class=\"_ _3\"></span> Wed\u0142ug zamortyzo-<span class=\"_ _3c\"> </span>wanego kosztu     <span class=\"_ _3\"></span>                         Instrumenty zabezpie- czaj\u0105ce<span class=\"ff1\"> </span>Razem D\u0142ugoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span> <span class=\"ls11\">38</span> 4 991  <span class=\"ls11\">164</span> 5 193<span class=\"ls0\"> </span> <span class=\"ls11\">19</span> 5 460  <span class=\"ls11\">700</span> 6 179<span class=\"ls0\"> </span>Zobowi\u0105zania z tytu\u0142u <span class=\"_ _3\"></span>kredyt\u00f3w, <span class=\"ff2\"> </span>po\u017cyczek, leasin<span class=\"_ _3\"></span>gu oraz d\u0142u\u017cnych <span class=\"_ _3\"></span><span class=\"ff2\"> </span>papier\u00f3w warto\u015bc<span class=\"_ _3\"></span>iowych<span class=\"ff2\"> </span>- 4 761 - 4 761<span class=\"ls0\"> </span>- 5 220 - 5 220<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe  <span class=\"ls11\">38</span> -  <span class=\"ls11\">164</span>  <span class=\"ls3\">202</span>  <span class=\"ls11\">19</span> -  <span class=\"ls11\">700</span>  <span class=\"ls3\">719</span> Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls11\">230</span> -  <span class=\"ls3\">230</span> -  <span class=\"ls11\">240</span> -  <span class=\"ls3\">240</span> Kr\u00f3tkoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span> <span class=\"ls11\">480</span> 7 433  <span class=\"ls11\">26</span> 7 939<span class=\"ls0\"> </span> <span class=\"ls11\">188</span> 4 440  <span class=\"ls11\">280</span> 4 908<span class=\"ls0\"> </span>Zobowi\u0105zania z tytu\u0142u <span class=\"_ _3\"></span>kredyt\u00f3w, <span class=\"ff2\"> </span>po\u017cyczek, leasin<span class=\"_ _3\"></span>gu oraz d\u0142u\u017cnych <span class=\"_ _3\"></span><span class=\"ff2\"> </span>papier\u00f3w warto\u015bc<span class=\"_ _3\"></span>iowych<span class=\"ff2\"> </span>-  <span class=\"ls11\">964</span> -  <span class=\"ls3\">964</span> - 1 223 - 1 223<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe  <span class=\"ls11\">473</span> -  <span class=\"ls11\">26</span>  <span class=\"ls3\">499</span>  <span class=\"ls11\">154</span> -  <span class=\"ls11\">280</span>  <span class=\"ls3\">434</span> Zobowi\u0105zania wob<span class=\"_ _3\"></span>ec dostawc\u00f3w<span class=\"_ _3\"></span><span class=\"ff2\"> </span>3 167 - 3 167<span class=\"ls0\"> </span>- 3 076 - 3 076<span class=\"ls0\"> </span>Zobowi\u0105zania podob<span class=\"_ _3\"></span>ne <span class=\"ff2\">- </span>faktoring d\u0142u\u017cny<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- 3 021 - 3 021<span class=\"ls0\"> </span>-  <span class=\"ls11\">18</span> -  <span class=\"ls3\">18</span> Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span> 7  <span class=\"ls11\">281</span> -  <span class=\"ls3\">288</span>  <span class=\"ls11\">34</span>  <span class=\"ls11\">123</span> -  <span class=\"ls3\">157</span> Razem  <span class=\"ls3\">518</span> 12 424  <span class=\"ls3\">190</span> 13 132  <span class=\"ls3\">207</span> 9 900<span class=\"ls0\"> </span> <span class=\"ls3\">980</span> 11 087 Zyski/(straty) <span class=\"_ _4\"></span>z instrument<span class=\"_ _4\"></span>\u00f3w finans<span class=\"_ _4\"></span>owych uj\u0119te w wyni<span class=\"_ _4\"></span>ku okresu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>od 01.01.2023<span class=\"_ _3\"></span> do 31.12.2023<span class=\"_ _3\"></span> Aktywa/zobowi\u0105za<span class=\"_ _3\"></span>nia <span class=\"ff1\"> </span>finansowe wyc<span class=\"_ _3\"></span>eniane  w warto\u015bci godziw<span class=\"_ _3\"></span>ej <span class=\"ff1\"> </span>do wyniku finans<span class=\"_ _3\"></span>owego Aktywa finansowe<span class=\"_ _3\"></span>  wyceniane wg zamortyzowan<span class=\"_ _3\"></span>ego kosztu Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe <span class=\"ff1\"> </span>wyceniane wed\u0142ug<span class=\"_ _3\"></span><span class=\"ff1\"> </span> zamortyzowanego kos<span class=\"_ _3\"></span>ztu Instrumenty Zabezpieczaj\u0105ce<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Og\u00f3\u0142em<span class=\"ff1\"> </span>Nota 4.2  Nota 6.2 Przychody z tytu\u0142u odsetek <span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls49\">653</span> - -  <span class=\"ls4a\">653</span> Nota 6.2 Zysk z tytu\u0142u odwr\u00f3cenia utraty warto\u015b<span class=\"_ _3\"></span>ci po\u017cyczek udzielonych wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu<span class=\"ff2\"> </span>-  <span class=\"ls49\">101</span> - -  <span class=\"ls4a\">101</span> Nota 4.3 Przychody / (Koszty) z tytu\u0142u odsetek<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - ( 76) ( 76) Nota 4.2 Zyski / (s<span class=\"ff3\">traty) z tytu\u0142u r\u00f3\u017cnic kursowych<span class=\"_ _3\"></span> od instrument\u00f3w </span>innych ni\u017c zad\u0142u\u017cenie<span class=\"ff2\"> </span>( 384) (1 071)  <span class=\"ls49\">41</span> - (1 414) Nota 4.3 Zyski z tytu\u0142u r\u00f3\u017cnic kursowych od zad\u0142u<span class=\"_ _3\"></span>\u017cenia<span class=\"ff2\"> </span>- -  <span class=\"ls49\">356</span> -  <span class=\"ls4a\">356</span> Nota 4.4 Straty z tytu\u0142u utraty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span>- ( 4) - - ( 4) Nota 7.2 Przychody z um\u00f3w z klientami<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - -  <span class=\"ls49\">635</span>  <span class=\"ls4a\">635</span> Nota 4.2 Nota 4.3 Przychody z tytu\u0142u wyceny i realizacj<span class=\"_ _3\"></span>i instrument\u00f3w pochodnych  <span class=\"ls49\">540</span> - - -  <span class=\"ls4a\">540</span> Nota 4.2 Nota 4.3 Koszty z tytu\u0142u wyceny i realizacji instrument\u00f3w pochodnyc<span class=\"_ _3\"></span>h <span class=\"ff2\"> </span>( 467) - - ( 350) ( 817) Nota 4.3 Op\u0142aty i prowizje bankowe od zaci\u0105gni\u0119t<span class=\"_ _3\"></span>ych kredyt\u00f3w<span class=\"ff2\"> </span>- - ( 26) - ( 26) Nota 4.2 Straty z wyceny do warto\u015bci g<span class=\"_ _3\"></span>odziwej nale\u017cno\u015bci finansowych<span class=\"ff2\"> </span>( 104) - - - ( 104) Pozosta\u0142e zyski <span class=\"ff2\"> </span>-  6 - -  6 Og\u00f3\u0142em zysk/(strata) netto<span class=\"ff1\"> </span>( 415) ( 315)  <span class=\"ls4a\">295</span>  <span class=\"ls4a\">285</span> ( 150) <div class=\"c w189 h74 gsb74\"><div class=\"t m0 x9f h5 y5a1 ff1 fs3 fc2 sc0 ls0 ws0\">od 01.01.2022<span class=\"_ _3\"></span> </div><div class=\"t m0 x9f h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">do 31.12.2022<span class=\"_ _3\"></span> </div></div>Aktywa/zobowi\u0105za<span class=\"_ _3\"></span>nia finansowe wyceniane  w warto\u015bci godziw<span class=\"_ _3\"></span>ej <span class=\"ff1\"> </span>do wyniku finans<span class=\"_ _3\"></span>owego Aktywa finansowe<span class=\"_ _3\"></span>  wyceniane wg zamortyzowan<span class=\"_ _3\"></span>ego kosztu Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe <span class=\"ff1\"> </span>wyceniane wed\u0142ug<span class=\"_ _3\"></span><span class=\"ff1\"> </span> zamortyzowanego kos<span class=\"_ _3\"></span>ztu Instrumenty Zabezpieczaj\u0105ce<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Og\u00f3\u0142em<span class=\"ff1\"> </span>Nota 4.2  Nota 6.2 Przychody z tytu\u0142u odsetek <span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls49\">636</span> - -  <span class=\"ls4a\">636</span> Nota 6.2 Zysk z tytu\u0142u odwr\u00f3cenia utraty warto\u015b<span class=\"_ _3\"></span>ci po\u017cyczek udzielonych wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu<span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls49\">873</span> - -  <span class=\"ls4a\">873</span> Nota 4.3 Przychody / (Koszty) z tytu\u0142u odsetek<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - ( 60)  <span class=\"ls49\">60</span> - Nota 4.2 Zyski / (s<span class=\"ff3\">traty) z tytu\u0142u r\u00f3\u017cnic kursowych<span class=\"_ _3\"></span> od instrument\u00f3w </span>innych ni\u017c zad\u0142u\u017cenie<span class=\"ff2\"> </span> <span class=\"ls49\">233</span>  <span class=\"ls49\">767</span> ( 51) -  <span class=\"ls4a\">949</span> Nota 4.3 Straty z tytu\u0142u r\u00f3\u017cnic kursowych od zad\u0142<span class=\"_ _3\"></span>u\u017cenia<span class=\"ff2\"> </span>- - ( 179) - ( 179) Nota 4.4 Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015b<span class=\"_ _3\"></span>ci<span class=\"ff2\"> </span>-  5 - -  5 Nota 4.4 Straty z tytu\u0142u utraty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span>- ( 5) - - ( 5) Nota 7.2 Przychody z um\u00f3w z klientami<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - - ( <span class=\"ls49\">182)<span class=\"ls0\"> </span></span>( 182) Nota 4.2 Nota 4.3 Przychody z tytu\u0142u wyceny i realizacji i<span class=\"_ _3\"></span>nstrument\u00f3w pochodnych  <span class=\"ls49\">400</span> - - -  <span class=\"ls4a\">400</span> Nota 4.2 Nota 4.3 Koszty z tytu\u0142u wyceny i realizacji instrument\u00f3w pochodnych  ( 329) - - ( 310) ( 639) Nota 4.3 Op\u0142aty i prowizje bankowe od zaci\u0105gni<span class=\"_ _3\"></span>\u0119tych kredyt\u00f3w<span class=\"ff2\"> </span>- - ( 29) - ( 29) Nota 4.2 Straty z wyceny do warto\u015bci g<span class=\"_ _3\"></span>odziwej nale\u017cno\u015bci finansowych ( 58) - - - ( 58) Pozosta\u0142e zyski / (straty)<span class=\"ff2\"> </span>-  2 ( 2) - - Og\u00f3\u0142em zysk/(strata) netto<span class=\"ff1\"> </span> <span class=\"ls4a\">246</span> 2 278 ( 321) ( 432) 1 771<span class=\"_ _3c\"> </span>Hierarchia wart<span class=\"_ _4\"></span>o\u015bci godziwej<span class=\"_ _4\"></span> instrument<span class=\"_ _4\"></span>\u00f3w finansowych <span class=\"_ _4\"></span><span class=\"ff1\"> </span>Stan na 31.12.2<span class=\"_ _4\"></span>023 Stan na 31.12.2<span class=\"_ _4\"></span>022 warto\u015b\u0107 godziwa<span class=\"_ _4\"></span><span class=\"ff2\"> </span>warto\u015b\u0107 bilansowa warto\u015b\u0107 godziwa<span class=\"_ _4\"></span><span class=\"ff2\"> </span>warto\u015b\u0107 bilansowa Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>poziom 1 poziom 2 poziom 3 poziom 1 poziom 2 poziom  3 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span>-  <span class=\"lse\">22</span> 7 778 9 118 -  <span class=\"lse\">20</span> 7 787 9 623 Akcje notowane<span class=\"_ _4\"></span>  <span class=\"lse\">703</span> - -  <span class=\"lse\">703</span>  <span class=\"lse\">422</span> - -  <span class=\"lse\">422</span> Akcje/udzia\u0142y ni<span class=\"_ _4\"></span>enotowan<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>-  <span class=\"lse\">126</span> -  <span class=\"lse\">126</span> -  <span class=\"lse\">99</span> -  <span class=\"lse\">99</span> Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w<span class=\"ff2\"> </span>-  <span class=\"lse\">414</span> -  <span class=\"lse\">414</span> -  <span class=\"lse\">751</span> -  <span class=\"lse\">751</span> Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe, z<span class=\"_ _4\"></span> tego: -  <span class=\"lse\">292</span> -  <span class=\"lse\">292</span> -  <span class=\"lse\">357</span> -  <span class=\"lse\">357</span>      Aktywa  -  <span class=\"lse\">993</span> -  <span class=\"lse\">993</span> - 1 510 - 1 510     <span class=\"ls0\"> <span class=\"ff3\">Zobowi\u0105zania</span> </span>- ( 701) - ( 701) - (1 153) - (1 153) D\u0142ugoterminow<span class=\"_ _4\"></span>e kredyty i p<span class=\"_ _4\"></span>o\u017cyczki <span class=\"_ _4\"></span>otrzymane<span class=\"ff2\"> </span>- (2 486) - (2 486) - (2 560) - (2 560) D\u0142ugoterminow<span class=\"_ _4\"></span>e d\u0142u\u017cne pa<span class=\"_ _4\"></span>piery warto\u015bc<span class=\"_ _4\"></span>iowe<span class=\"ff2\"> </span>(1 627) - - (1 600) (1 952) - - (2 000) Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe<span class=\"ff2\"> </span>-  <span class=\"lse\">48</span>  <span class=\"lse\">74</span>  <span class=\"lse\">122</span> -  <span class=\"lse\">37</span>  <span class=\"lse\">65</span>  <span class=\"lse\">102</span> Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span>- ( 7) - ( 7) - ( 34) - ( 34) Grupa <span class=\"_ _f\"></span>nie <span class=\"_ _f\"></span>ujawnia <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _f\"></span>instrumen<span class=\"_ _4\"></span>t\u00f3w <span class=\"_ _f\"></span>finansowyc<span class=\"_ _4\"></span>h <span class=\"_ _f\"></span>wycenianych <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>sprawozdaniu <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>syt<span class=\"_ _3\"></span>uacji <span class=\"_ _3\"></span>finansowej <span class=\"_ _0\"></span><span class=\"ff2\">w zamortyzowanym<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>koszcie <span class=\"_ _f\"></span>(<span class=\"ff3\">za <span class=\"_ _f\"></span>wyj\u0105tkiem <span class=\"_ _3\"></span>udzielonych <span class=\"_ _f\"></span>po\u017cyczek, <span class=\"_ _f\"></span>otrzymanych </span></span>d\u0142ugoterminowy<span class=\"_ _4\"></span>ch <span class=\"_ _0\"></span>kredyt\u00f3w <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>po\u017cyczek <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>d\u0142ugo<span class=\"_ _4\"></span>terminowych<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>d\u0142u\u017cnych <span class=\"_ _f\"></span>papier\u00f3w <span class=\"_ _0\"></span>warto\u015bciow<span class=\"_ _4\"></span>ych), <span class=\"_ _1\"> </span>poniewa\u017c <span class=\"_ _f\"></span>korzysta <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>zwolnienia <span class=\"_ _0\"></span>wynikaj\u0105<span class=\"_ _4\"></span>cego <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>MSSF <span class=\"_ _0\"> </span>7.29 <span class=\"_ _0\"></span>(Ujawnianie <span class=\"_ _0\"></span>informacj<span class=\"_ _4\"></span>i <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>warto\u015bci<span class=\"ff2\"> </span>godziwej nie jes<span class=\"_ _4\"></span>t wymagan<span class=\"_ _4\"></span>e, gdy war<span class=\"_ _4\"></span>to\u015b\u0107 bilansowa j<span class=\"_ _4\"></span>est zasadnicz<span class=\"_ _4\"></span>o zbli\u017cona do<span class=\"ff2\"> </span>warto\u015bci g<span class=\"_ _4\"></span>odziwej).<span class=\"_ _4\"></span><span class=\"ff2\"> </span>W bie\u017c\u0105cym <span class=\"_ _4\"></span>okresie spraw<span class=\"_ _4\"></span>ozdawczym<span class=\"_ _4\"></span> w Grupie ni<span class=\"_ _4\"></span>e dokonan<span class=\"_ _4\"></span>o przesuni\u0119\u0107 mi\u0119dz<span class=\"_ _4\"></span>y posz<span class=\"_ _4\"></span>czeg\u00f3lnymi <span class=\"_ _4\"></span>poziomami <span class=\"_ _4\"></span>hierarchii wart<span class=\"_ _4\"></span>o\u015bci godziwej instrument<span class=\"_ _4\"></span>\u00f3w finansow<span class=\"_ _4\"></span>ych.<span class=\"ff2\"> </span>Instrumenty p<span class=\"_ _4\"></span>ochodne zabe<span class=\"_ _4\"></span>zpieczaj\u0105ce \u2013<span class=\"ff1\"> </span>pozyc<span class=\"_ _4\"></span>je otwart<span class=\"_ _4\"></span>e na dzie\u0144 k<span class=\"_ _4\"></span>o\u0144cz\u0105cy okres <span class=\"_ _4\"></span>sprawoz<span class=\"_ _4\"></span>dawczy<span class=\"ff1\"> </span>Stan na 31.12.202<span class=\"_ _3\"></span>3 Stan na 31.12.202<span class=\"_ _3\"></span>2 Typ instrumentu poc<span class=\"_ _3\"></span>hodnego<span class=\"_ _3\"></span> Aktywa finansowe<span class=\"_ _3\"></span> Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe<span class=\"ff1\"> </span>Razem Aktywa finansowe<span class=\"_ _3\"></span> Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe<span class=\"ff1\"> </span>Razem D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Instrumenty zab<span class=\"_ _3\"></span>ezpieczaj\u0105ce (CFH), <span class=\"_ _3\"></span><span class=\"ff1\">z tego: </span>195<span class=\"ls0\"> </span>323<span class=\"ls0\"> </span>(164) (26) 328<span class=\"ls0\"> </span>709<span class=\"ls0\"> </span>755<span class=\"ls0\"> </span>(700) (280) 484<span class=\"ls0\"> </span>Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Metale (cena C<span class=\"_ _3\"></span>u, Ag) Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa*</span> (Cu<span class=\"_ _3\"></span>) - - - - - 60<span class=\"ls0\"> </span>440<span class=\"ls0\"> </span>(36)<span class=\"ls0\"> </span>(232) 232<span class=\"ls0\"> </span>Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa* </span>(Ag) - - - - - 5 50<span class=\"ls0\"> </span>(1)<span class=\"ls0\"> </span>(3)<span class=\"ls0\"> </span>51<span class=\"ls0\"> </span>Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Walutow<span class=\"_ _3\"></span>e (kurs USDPLN) Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">korytarz</span> - - - - - 328<span class=\"ls0\"> </span>262<span class=\"ls0\"> </span>(88)<span class=\"ls0\"> </span>(11)<span class=\"ls0\"> </span>491<span class=\"ls0\"> </span>Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa*</span> - - - - - 1 3 (6)<span class=\"ls0\"> </span>(34)<span class=\"ls0\"> </span>(36) Strategie<span class=\"_ _3\"></span> opcyjnie <span class=\"ff3\">\u2013</span> <span class=\"ff6\">put sp<span class=\"_ _3\"></span>read</span> 28<span class=\"ls0\"> </span>315<span class=\"ls0\"> </span>(2)<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>334<span class=\"ls0\"> </span>Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Walutow<span class=\"_ _3\"></span>o-procentowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Swap walutowo-<span class=\"_ _3\"></span>procentowy CIRS 167<span class=\"ls0\"> </span>8 (162) (19)<span class=\"ls0\"> </span>(6) 315<span class=\"ls0\"> </span>- (569) - (254) Instrumenty handlow<span class=\"_ _3\"></span>e, z tego:<span class=\"_ _3\"></span> - 1 (38) (473) (510) 5 41<span class=\"ls0\"> </span>(14) (118) (86) Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Metale (cena C<span class=\"_ _3\"></span>u, Ag, Au) Sprzedane op<span class=\"_ _3\"></span>cje sprzeda\u017cy (Cu)<span class=\"ff2\"> </span>- - - - - - - (13)<span class=\"ls0\"> </span>(49)<span class=\"ls0\"> </span>(62) Nabyte opcje<span class=\"_ _3\"></span> sprzeda\u017cy (Cu)<span class=\"ff2\"> </span>- - - - - - 1 - - 1 Nabyte opcje<span class=\"_ _3\"></span> kupna (Cu) - - - - - 4 32<span class=\"ls0\"> </span>- - 36<span class=\"ls0\"> </span>Transakcje dostos<span class=\"_ _3\"></span>owawcze <span class=\"ff3\">\u2013</span> <span class=\"ff6\">swap</span> (C<span class=\"_ _3\"></span>u) - - - (5)<span class=\"ls0\"> </span>(5) - - - (10)<span class=\"ls0\"> </span>(10) Sprzedane op<span class=\"_ _3\"></span>cje sprzeda\u017cy (Ag)<span class=\"ff2\"> </span>- - (1)<span class=\"ls0\"> </span>(1)<span class=\"ls0\"> </span>(2) Transakcje dostos<span class=\"_ _3\"></span>owawcze <span class=\"ff3\">\u2013</span> <span class=\"ff6\">swap</span> (A<span class=\"_ _3\"></span>u) - 1 - (6)<span class=\"ls0\"> </span>(5) - 4 - (14)<span class=\"ls0\"> </span>(10) Pochodne instrumen<span class=\"_ _3\"></span>ty <span class=\"ff4\">\u2013</span> Walutowe<span class=\"_ _3\"></span> Sprzedane op<span class=\"_ _3\"></span>cje sprzeda\u017cy (USDPLN)<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - (38)<span class=\"ls0\"> </span>(436) (474) - - - (1)<span class=\"ls0\"> </span>(1) Nabyte opcje<span class=\"_ _3\"></span> kupna (USDPLN) - - - - - 1 4 - - 5 Strategie<span class=\"_ _3\"></span> korytarz oraz <span class=\"ff6\">forward/swap</span> (<span class=\"_ _3\"></span>EURPLN) - - - - - - - - - - Wbudowane inst<span class=\"_ _3\"></span>rumenty pochodn<span class=\"_ _3\"></span>e (cena Cu, Ag, Au)<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Kontrakty zakupu ws<span class=\"_ _3\"></span>ad\u00f3w obcych<span class=\"ff2\"> </span>- - - (26)<span class=\"ls0\"> </span>(26) - - - (43)<span class=\"ls0\"> </span>(43) Instrumenty pierwo<span class=\"_ _3\"></span>tnie zabezpieczaj\u0105ce wy<span class=\"_ _3\"></span>\u0142\u0105czone <span class=\"ff1\"> </span>spod rachunkowo\u015bci<span class=\"_ _3\"></span> zabezpiecze\u0144, <span class=\"_ _3\"></span><span class=\"ff1\">z tego:<span class=\"ff2 fc0\"> </span></span>38<span class=\"ls0\"> </span>436<span class=\"ls0\"> </span>- - 474<span class=\"ls0\"> </span>- - (5) (36) (41) Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Walutow<span class=\"_ _3\"></span>e (kurs USDPLN) Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6 ls50\">mewa</span> - - - - - - - (1)<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>(5) Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">korytarz</span> 38<span class=\"ls0\"> </span>436<span class=\"ls0\"> </span>- - 474<span class=\"ls0\"> </span>Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Metale (cena C<span class=\"_ _3\"></span>u, Ag)<span class=\"ff2\"> </span>Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa </span>(Cu<span class=\"_ _3\"></span>)<span class=\"_ _4\"></span> - - - - - - - (4)<span class=\"ls0\"> </span>(32)<span class=\"ls0\"> </span>(36)<span class=\"ff2\"> </span>RAZEM OTWARTE<span class=\"_ _3\"></span> INSTRUMENTY <span class=\"_ _3\"></span>POCHODNE<span class=\"ff2 fc0\"> </span>233<span class=\"ls0\"> </span>760<span class=\"ls0\"> </span>(202) (499) 292<span class=\"ls0\"> </span>714<span class=\"ls0\"> </span>796<span class=\"ls0\"> </span>(719) (434) 357<span class=\"ls0\"> </span>* W ramach struktur op<span class=\"_ _3\"></span>cyjnych mewa jako za<span class=\"_ _3\"></span>bezpieczaj\u0105ce<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>(CFH <span class=\"ff6\">- </span>Cash<span class=\"_ _3\"></span> Flow Hedgi<span class=\"_ _3\"></span>ng) wyznaczono stru<span class=\"_ _3\"></span>ktury korytarz, czyli nabyte opcje<span class=\"_ _3\"></span> sprzeda\u017cy oraz sprzedan<span class=\"_ _3\"></span>e opcje kupna<span class=\"_ _3c\"> </span>W <span class=\"_ _c\"> </span>tabeli <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>i\u017cej <span class=\"_ _c\"> </span>zaprezentowa<span class=\"_ _4\"></span>no <span class=\"_ _c\"> </span>szczeg\u00f3\u0142owo <span class=\"_ _c\"> </span>dane <span class=\"_ _c\"> </span>transakcji <span class=\"_ _14\"> </span>pochodnych <span class=\"_ _d\"> </span>wyznacz<span class=\"_ _4\"></span>onych <span class=\"_ _14\"> </span>jako <span class=\"_ _13\"> </span>zabezpieczaj\u0105c<span class=\"_ _4\"></span>e, posiadanych prz<span class=\"_ _4\"></span>ez Jednostk<span class=\"_ _4\"></span>\u0119 Dominuj\u0105c\u0105 <span class=\"_ _4\"></span>na dzie\u0144 31 <span class=\"_ _4\"></span>grudnia 20<span class=\"_ _4\"></span>23 r.<span class=\"ff2\"> </span>Otwarte pochodn<span class=\"_ _3\"></span>e instrumenty zabezpieczaj\u0105ce<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>Nomina\u0142 transakcji \u015aredniowa\u017cona ce<span class=\"_ _3\"></span>na/ <span class=\"ff1\"> </span>kurs/ stopa %<span class=\"_ _3\"></span> Zapadalno\u015b\u0107 <span class=\"_ _3\"></span><span class=\"ff1\"> </span>okres rozliczenia<span class=\"_ _3\"></span> Okres uj\u0119cia wp\u0142ywu <span class=\"_ _3\"></span><span class=\"ff1\"> </span>na wynik finansow<span class=\"_ _3\"></span>y** waluty [mln USD]<span class=\"_ _3\"></span> CIRS [mln PLN]<span class=\"_ _3\"></span>  [USD/PLN] [USD/PLN, sta\u0142a st.% dl<span class=\"_ _3\"></span>a USD]<span class=\"ff2\"> </span>od<span class=\"ff1 ls0\"> </span>do<span class=\"ff1 ls0\"> </span>od<span class=\"ff1 ls0\"> </span>do<span class=\"ff1 ls0\"> </span>Typ instrumentu poc<span class=\"_ _3\"></span>hodnego<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>Walutowe <span class=\"ff3\">\u2013</span> st<span class=\"_ _3\"></span>rategie opcyjne <span class=\"ff6\">p<span class=\"_ _3\"></span>ut spread</span> 660,00 3,60 - 4,48 sty\u201924<span class=\"ff2\"> </span>- <span class=\"ff3\">gru\u201924</span> sty\u201924<span class=\"ff2\"> </span>- <span class=\"ff3\">sty\u201925</span> Walutowo-proc<span class=\"_ _3\"></span>entowe <span class=\"ff3\">\u2013</span> CIRS* 400<span class=\"ls0\"> </span>3,78 i 3,23%<span class=\"_ _3\"></span> cze\u201824<span class=\"ff2\"> </span>cze\u201824<span class=\"ff2\"> </span>Walutowo-proc<span class=\"_ _3\"></span>entowe <span class=\"ff3\">\u2013</span> CIRS* 1 600 3,81 i 3,94%<span class=\"_ _3\"></span> cze\u201829<span class=\"ff2\"> </span>cze\u201829<span class=\"ff2\"> </span>- <span class=\"ff3\">lip\u201829</span> * Rozliczeni<span class=\"_ _3\"></span>a p\u0142atno\u015bci odsetkowych d<span class=\"_ _3\"></span>okonywane s\u0105 w okreso<span class=\"_ _3\"></span>wo, co p\u00f3\u0142 roku, do momentu<span class=\"_ _3\"></span> realizacji transakcji.<span class=\"_ _3\"></span><span class=\"ff6\"> </span>** <span class=\"_ _11\"> </span><span class=\"ff5 ls0\">Reklasy<span class=\"_ _3\"></span>fikacja <span class=\"_ _11\"> </span>zysk\u00f3w <span class=\"_ _15\"> </span>lub <span class=\"_ _15\"> </span>strat <span class=\"_ _11\"> </span>powsta\u0142<span class=\"_ _3\"></span>ych <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>instru<span class=\"_ _3\"></span>mencie <span class=\"_ _11\"> </span>zabezp<span class=\"_ _3\"></span>ieczaj\u0105cym <span class=\"_ _11\"> </span>przep\u0142y<span class=\"_ _3\"></span>wy <span class=\"_ _11\"> </span>pieni\u0119\u017cne <span class=\"_ _15\"> </span>z <span class=\"_ _11\"> </span>pozosta\u0142ych <span class=\"_ _15\"> </span>ca\u0142kowitych <span class=\"_ _15\"> </span>doc<span class=\"_ _f\"></span>hod\u00f3w </span>do<span class=\"ls0\"> <span class=\"ff5\">sprawozdania<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>z <span class=\"_ _11\"> </span>wyn<span class=\"_ _3\"></span>iku <span class=\"_ _10\"> </span>nast<span class=\"_ _3\"></span>\u0119puje <span class=\"_ _10\"> </span>w <span class=\"_ _15\"> </span>okresie <span class=\"_ _11\"> </span>sprawozd<span class=\"_ _3\"></span>awczym, <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>kt\u00f3rym <span class=\"_ _11\"> </span>pozycja <span class=\"_ _15\"> </span>zabezpieczana <span class=\"_ _11\"> </span>wp\u0142ywa <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>wyn<span class=\"_ _3\"></span>ik <span class=\"_ _10\"> </span>(jako <span class=\"_ _15\"> </span>korekta <span class=\"_ _11\"> </span>poz<span class=\"_ _f\"></span></span>ycji </span>zabezpieczan<span class=\"_ _3\"></span>ej <span class=\"_ _11\"> </span>oraz <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>p<span class=\"_ _3\"></span>ozosta\u0142ych <span class=\"_ _11\"> </span>przychod<span class=\"_ _3\"></span>\u00f3w/koszt\u00f3w <span class=\"_ _11\"> </span>ope<span class=\"_ _3\"></span>racyjnych <span class=\"_ _11\"> </span>dla <span class=\"_ _11\"> </span>rozli<span class=\"_ _3\"></span>czanego <span class=\"_ _11\"> </span>kosztu <span class=\"_ _11\"> </span>z<span class=\"_ _3\"></span>abezpieczenia). <span class=\"_ _11\"> </span>Nat<span class=\"_ _3\"></span>omiast <span class=\"_ _11\"> </span>uj\u0119cie<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span><span class=\"ff6\">w </span>ksi\u0119gach rachunkowy<span class=\"_ _3\"></span>ch wyniku z <span class=\"ff5\">rozliczen<span class=\"_ _3\"></span>ia transakcji nast\u0119puje w<span class=\"_ _3\"></span></span> dacie jej rozliczenia<span class=\"_ _3\"></span><span class=\"fs4\">.</span> W <span class=\"_ _c\"> </span>tabeli <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>i\u017cej <span class=\"_ _c\"> </span>zaprezentowa<span class=\"_ _4\"></span>no <span class=\"_ _c\"> </span>szczeg\u00f3\u0142owo <span class=\"_ _c\"> </span>dane <span class=\"_ _c\"> </span>transakcji <span class=\"_ _14\"> </span>pochodnych <span class=\"_ _d\"> </span>wyznacz<span class=\"_ _4\"></span>onych <span class=\"_ _14\"> </span>jako <span class=\"_ _d\"> </span>zabezpieczaj\u0105c<span class=\"_ _4\"></span>e, posiadanych prz<span class=\"_ _4\"></span>ez Jednostk<span class=\"_ _4\"></span>\u0119 Dominuj\u0105c\u0105 <span class=\"_ _4\"></span>na dzie\u0144 31 <span class=\"_ _4\"></span>grudnia 20<span class=\"_ _4\"></span>22 r. <span class=\"ff2\"> </span>Otwarte pochodn<span class=\"_ _3\"></span>e instrumenty zabezpieczaj\u0105ce<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>Nomina\u0142 transakcji \u015aredniowa\u017cona ce<span class=\"_ _3\"></span>na/ kurs/ stopa % Zapadalno\u015b\u0107 <span class=\"_ _3\"></span><span class=\"ff1\"> </span>okres rozliczenia<span class=\"_ _3\"></span> Okres uj\u0119cia wp\u0142ywu <span class=\"_ _3\"></span>na<span class=\"ff1\"> </span> wynik finansowy***<span class=\"_ _3\"></span> mied\u017a [t] <span class=\"ff2\"> </span>srebro [mln<span class=\"_ _3\"></span> uncji]  waluty [mln USD]<span class=\"_ _3\"></span> CIRS [mln PLN]<span class=\"_ _3\"></span> [USD/t] [USD/uncj\u0119]<span class=\"_ _3\"></span><span class=\"ff2\"> </span> [USD/PLN] [USD/PLN, sta\u0142a st.% dl<span class=\"_ _3\"></span>a USD]<span class=\"ff2\"> </span>od<span class=\"ff1 ls0\"> </span>do<span class=\"ff1 ls0\"> </span>od<span class=\"ff1 ls0\"> </span>do<span class=\"ff1 ls0\"> </span>Typ instrumentu poc<span class=\"_ _3\"></span>hodnego<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>Mied\u017a \u2013<span class=\"ff2\"> strate<span class=\"_ _3\"></span>gie opcyjne <span class=\"ff6\">m<span class=\"_ _3\"></span>ewa*</span> </span>189 000 8 075 - 9 <span class=\"ls11\">759<span class=\"_ _3\"></span></span> sty\u201823<span class=\"ff2\"> </span>- <span class=\"ff3\">gru\u201823</span> sty\u201823<span class=\"ff2\"> </span>- <span class=\"ff3\">sty\u201824</span> Srebro <span class=\"ff3\">\u2013</span> st<span class=\"_ _3\"></span>rategie opcyjne <span class=\"ff6\">m<span class=\"_ _3\"></span>ewa*</span> 4,20<span class=\"ls0\"> </span>26,00 - 42,00<span class=\"_ _3\"></span> sty\u201823<span class=\"ff2\"> </span>- <span class=\"ff3\">gru\u201823</span> sty\u201923<span class=\"ff2\"> </span>- <span class=\"ff3\">sty\u201824</span> Walutowe <span class=\"ff3\">\u2013</span> st<span class=\"_ _3\"></span>rategie opcyjne <span class=\"ff6\">kory<span class=\"_ _3\"></span>tarz</span> 2 640 4,58 - 5,78 sty\u201923<span class=\"ff2\"> </span>- <span class=\"ff3\">gru\u201924</span> sty\u201923<span class=\"ff2\"> </span>- <span class=\"ff3\">sty\u201925</span> Walutowe <span class=\"ff3\">\u2013</span> st<span class=\"_ _3\"></span>rategie opcyjne <span class=\"ff6\">m<span class=\"_ _3\"></span>ewa*</span> 315<span class=\"ls0\"> </span>3,94 - 4,54 sty\u201823<span class=\"ff2\"> </span>- <span class=\"ff3\">gru\u201823</span> sty\u201823<span class=\"ff2\"> </span>- <span class=\"ff3\">sty\u201824</span> Walutowo-proc<span class=\"_ _3\"></span>entowe <span class=\"ff3\">\u2013</span> CIRS** 400<span class=\"ls0\"> </span>3,78 i 3,23% cze \u201824<span class=\"ff2\"> </span>cze \u201824<span class=\"ff2\"> </span>Walutowo-proc<span class=\"_ _3\"></span>entowe <span class=\"ff3\">\u2013</span> CIRS** 1 600 3,81 i 3,94% cze <span class=\"ff3\">\u201829</span> cze \u201829<span class=\"ff2\"> </span>- <span class=\"ff3\">lip \u201829</span> * <span class=\"_ _2\"> </span>W <span class=\"_ _2\"> </span>ramach  struktur <span class=\"_ _2\"> </span>opcyjnych  mewa <span class=\"_ _1\"> </span>jako  zabezpieczaj\u0105ce  (CFH  <span class=\"ff6\">- <span class=\"_ _1\"> </span>Cas<span class=\"_ _3\"></span>h <span class=\"_ _1\"> </span>Flo<span class=\"_ _3\"></span>w <span class=\"_ _1\"> </span>Hed<span class=\"_ _3\"></span>ging) <span class=\"_ _1\"> </span>wy<span class=\"_ _3\"></span>znaczono  str<span class=\"_ _4\"></span>uktury  korytarz, <span class=\"_ _1\"> </span>czyl<span class=\"_ _3\"></span>i <span class=\"_ _1\"> </span>naby<span class=\"_ _3\"></span>te <span class=\"_ _1\"> </span>opcje </span>sprzeda\u017cy<span class=\"_ _3\"></span> oraz sprzedane opcje kupna.<span class=\"_ _3\"></span><span class=\"ff6\"> </span>** Rozliczeni<span class=\"_ _3\"></span>a p\u0142atno\u015bci odsetkowych dokon<span class=\"_ _3\"></span>ywane s\u0105  <span class=\"_ _3\"></span>okresowo, co p\u00f3\u0142 ro<span class=\"_ _3\"></span>ku, do momentu realizacji<span class=\"_ _3\"></span> transakcji.<span class=\"ff6\"> </span>*** <span class=\"_ _f\"></span>Reklasy<span class=\"_ _3\"></span>fikacja <span class=\"_ _f\"></span>zysk\u00f3<span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>lub <span class=\"_ _0\"> </span>strat <span class=\"_ _0\"> </span>powsta\u0142y<span class=\"_ _3\"></span>ch <span class=\"_ _f\"></span>na <span class=\"_ _0\"> </span>instrumencie<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>zabezpiecza<span class=\"_ _3\"></span>j\u0105cym <span class=\"_ _f\"></span>przep\u0142<span class=\"_ _3\"></span>ywy <span class=\"_ _f\"></span>pieni\u0119<span class=\"_ _3\"></span>\u017cne <span class=\"_ _f\"></span>z<span class=\"_ _f\"></span><span class=\"ff6\"> </span>pozosta\u0142ych <span class=\"_ _0\"> </span>ca\u0142kowitych <span class=\"_ _0\"> </span>docho<span class=\"_ _3\"></span>d\u00f3w <span class=\"_ _f\"></span>do sprawozd<span class=\"_ _3\"></span>ania <span class=\"_ _10\"> </span>z<span class=\"_ _3\"></span> <span class=\"ff5\">wyniku <span class=\"_ _11\"> </span>nast\u0119<span class=\"_ _3\"></span>puje <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>okresie <span class=\"_ _15\"> </span>sprawozdawczy<span class=\"_ _3\"></span>m, <span class=\"_ _11\"> </span>w<span class=\"_ _3\"></span></span> k<span class=\"ff5\">t\u00f3rym <span class=\"_ _11\"> </span>pozycja <span class=\"_ _15\"> </span>zabezpieczan<span class=\"_ _3\"></span>a <span class=\"_ _11\"> </span>wp\u0142ywa <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>w<span class=\"_ _3\"></span>ynik <span class=\"_ _11\"> </span>(jako <span class=\"_ _11\"> </span>korekta<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>pozycji </span>zabezpieczan<span class=\"_ _3\"></span>ej <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>raz  do <span class=\"_ _1\"> </span>p<span class=\"_ _3\"></span>ozosta\u0142ych  przychod\u00f3w/koszt\u00f3w<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>op<span class=\"_ _3\"></span>eracyjnych  dla <span class=\"_ _2\"> </span>rozliczane<span class=\"_ _3\"></span>go  k<span class=\"_ _4\"></span>osztu  zabezpieczenia).  Natomiast  uj\u0119cie <span class=\"_ _10\"> </span><span class=\"ff6\">w </span>ksi\u0119gach rachunkowy<span class=\"_ _3\"></span>ch wyniku z <span class=\"ff5\">rozliczen<span class=\"_ _3\"></span>ia transakcji nast\u0119puje<span class=\"_ _3\"></span></span> w dacie jej rozliczenia. Wp\u0142yw instrum<span class=\"_ _4\"></span>ent\u00f3w poch<span class=\"_ _4\"></span>odnych i transa<span class=\"_ _4\"></span>kcji zabezpiecz<span class=\"_ _4\"></span>aj\u0105cych na<span class=\"_ _4\"></span> pozycje sprawozda<span class=\"_ _4\"></span>nia z wynik<span class=\"_ _4\"></span>u oraz na<span class=\"_ _4\"></span> sprawozdani<span class=\"_ _4\"></span>e z <span class=\"ff3\">pozosta\u0142ych ca\u0142k<span class=\"_ _4\"></span>owitych d<span class=\"_ _4\"></span>ochod\u00f3w prz<span class=\"_ _4\"></span>edstawion<span class=\"_ _4\"></span>o poni\u017cej.<span class=\"ff2\"> </span></span>Sprawozdani<span class=\"_ _4\"></span>e z wyniku<span class=\"ff2 fc0\"> </span>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12.202<span class=\"_ _4\"></span>3<span class=\"ff2 fc5\"> </span>od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2<span class=\"ff2 fc0\"> </span>Przychody z um\u00f3<span class=\"_ _4\"></span>w z klientami <span class=\"_ _4\"></span>(korekta <span class=\"_ _4\"></span>z tytu\u0142u przeklasy<span class=\"_ _4\"></span>fikowani<span class=\"_ _4\"></span>a)<span class=\"ff2\"> </span>635<span class=\"ls0\"> </span>(182) Pozosta\u0142e przych<span class=\"_ _4\"></span>ody / (kosz<span class=\"_ _4\"></span>ty) operacyjn<span class=\"_ _4\"></span>e (w tym <span class=\"_ _4\"></span>korekta z <span class=\"_ _4\"></span>tytu\u0142u prz<span class=\"_ _4\"></span>eklasyfikowania)<span class=\"_ _4\"></span>:<span class=\"ff2\"> </span>(267) (220) z tytu\u0142u realizacji ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>(281) (213) z tytu\u0142u wyceny ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t\u00f3w pochodnych<span class=\"_ _4\"></span><span class=\"ff2\"> </span>14<span class=\"ls0\"> </span>(7) Przychody / (ko<span class=\"_ _4\"></span>szty) finans<span class=\"_ _4\"></span>owe <span class=\"ff3\">(korekta z <span class=\"_ _4\"></span>tytu\u0142u przeklasy<span class=\"_ _4\"></span>fikowania<span class=\"_ _4\"></span>)<span class=\"ff2\">: </span></span>(11) 41<span class=\"ls0\"> </span>z tytu\u0142u realizacji <span class=\"_ _4\"></span>instrumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>(11) (19) odsetki od zad\u0142u\u017c<span class=\"_ _4\"></span>enia <span class=\"ff2\"> </span>- 60<span class=\"ls0\"> </span>Wp\u0142yw instr<span class=\"_ _4\"></span>ument\u00f3w poch<span class=\"_ _4\"></span>odnych <span class=\"_ _4\"></span>i zabezpieczaj\u0105cych <span class=\"_ _4\"></span><span class=\"ff1\"> </span>na wynik fin<span class=\"_ _4\"></span>ansowy okresu <span class=\"_ _4\"></span>(bez uwz<span class=\"_ _4\"></span>gl\u0119dnienia ef<span class=\"_ _4\"></span>ektu pod<span class=\"_ _4\"></span>atkowego)<span class=\"ff1\"> </span>357<span class=\"ls0\"> </span>(361)<span class=\"_ _3c\"> </span>Sprawozdani<span class=\"_ _4\"></span>e z pozosta\u0142ych <span class=\"_ _4\"></span>ca\u0142kowitych <span class=\"_ _4\"></span>dochod\u00f3w<span class=\"ff1\"> </span>Wycena transakcji <span class=\"_ _4\"></span>zabezpieczaj\u0105<span class=\"_ _4\"></span>cych (cz<span class=\"_ _4\"></span>\u0119\u015b\u0107 skuteczna) <span class=\"ff2\"> </span>944<span class=\"ls0\"> </span>1 239<span class=\"fc9\"> </span>Reklasyfikacja do pr<span class=\"_ _4\"></span>zychod\u00f3w z<span class=\"_ _4\"></span> um\u00f3w z klien<span class=\"_ _4\"></span>tami w z<span class=\"_ _4\"></span>wi\u0105zku z <span class=\"_ _4\"></span>realizacj\u0105 <span class=\"ff2\"> </span>pozycji zabezpie<span class=\"_ _4\"></span>czanej  (635) 182<span class=\"ls0\"> </span>Reklasyfikacja do k<span class=\"_ _4\"></span>oszt\u00f3w finan<span class=\"_ _4\"></span>sowych <span class=\"_ _4\"></span>w zwi\u0105zku<span class=\"_ _4\"></span> z realiza<span class=\"_ _4\"></span>cj\u0105 pozycji <span class=\"ff2\">zabezpieczanej<span class=\"_ _4\"></span> </span>- (60) Reklasyfikacja do a<span class=\"_ _4\"></span>ktyw\u00f3w trwa<span class=\"_ _4\"></span>\u0142ych w zwi\u0105<span class=\"_ _4\"></span>zku z r<span class=\"_ _4\"></span>ealizacj\u0105 pozycji <span class=\"_ _4\"></span>zabezpieczanej*<span class=\"ff2\"> </span>(102) - Reklasyfikacja do p<span class=\"_ _4\"></span>ozosta<span class=\"_ _4\"></span>\u0142ych koszt\u00f3w <span class=\"_ _4\"></span>operacyjnych <span class=\"_ _4\"></span>w zwi\u0105zku<span class=\"_ _4\"></span> z realizacj\u0105 <span class=\"ff2\"> </span>pozycji zabezpie<span class=\"_ _4\"></span>czanej (rozlicz<span class=\"_ _4\"></span>enie kosz<span class=\"_ _4\"></span>tu zabezpi<span class=\"_ _4\"></span>eczenia) 350<span class=\"ls0\"> </span>310<span class=\"ls0\"> </span>Wp\u0142yw transakcj<span class=\"_ _4\"></span>i zabezpiecz<span class=\"_ _4\"></span>aj\u0105cych (bez uw<span class=\"_ _4\"></span>zgl\u0119dni<span class=\"_ _4\"></span>enia efektu <span class=\"_ _4\"></span>podatkoweg<span class=\"_ _4\"></span>o)**<span class=\"ff2 fc0\"> </span>557<span class=\"ls0\"> </span>1 671<span class=\"fc9\"> </span>\u0141\u0104CZNE CA\u0141KOWI<span class=\"_ _4\"></span>TE DOCHO<span class=\"_ _4\"></span>DY<span class=\"ff1\"> </span>914<span class=\"ls0\"> </span>1 310 *<span class=\"ff5 fs3\">Reklasyfikacja <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>aktyw\u00f3<span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>trwa\u0142ych <span class=\"_ _3\"></span>wynika <span class=\"_ _3\"></span>z kap<span class=\"_ _3\"></span>italizacji <span class=\"_ _3\"></span>koszt\u00f3w <span class=\"_ _3\"></span>finansowania <span class=\"_ _3\"></span>zew<span class=\"_ _3\"></span>n\u0119trznego <span class=\"_ _3\"></span>obj\u0119tego <span class=\"_ _3\"></span>rachunkowo\u015bci\u0105 <span class=\"_ _3\"></span>zabezpie<span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ze\u0144<span class=\"_ _3\"></span> w <span class=\"_ _3\"></span>koszcie </span>wytworzenia akty<span class=\"_ _3\"></span>w\u00f3w trwa\u0142ych.<span class=\"ff6\"> </span>**<span class=\"ff5 fs3 ls0\">Kwoty pod<span class=\"_ _3\"></span>atku dochodowego odnosz\u0105ce si\u0119<span class=\"_ _3\"></span> do ka\u017cde<span class=\"_ _3\"></span>go sk\u0142adnika pozosta\u0142ych ca\u0142kowit<span class=\"_ _3\"></span>ych dochod\u00f3w zaprezen<span class=\"_ _3\"></span>towano w Nocie 8.2.2.<span class=\"_ _3\"></span><span class=\"ff18\">  </span></span>Sprawozdani<span class=\"_ _4\"></span>e z sytuacji fi<span class=\"_ _4\"></span>nansowej  - <span class=\"ff4\">aktyw<span class=\"_ _4\"></span>a trwa\u0142e <span class=\"ff1\"> </span></span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022<span class=\"_ _4\"></span><span class=\"fc0\"> </span>Zysk z rozliczenia <span class=\"_ _4\"></span>instrumen<span class=\"_ _4\"></span>tu zabezpiecz<span class=\"_ _4\"></span>aj\u0105cego st<span class=\"_ _4\"></span>op\u0119 procento<span class=\"_ _4\"></span>w\u0105 obligacji* <span class=\"ff2\"> </span>(102) -<span class=\"ff1\"> </span>*<span class=\"ff5\">Reklasyfikacja <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>aktyw\u00f3<span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>trwa\u0142ych <span class=\"_ _3\"></span>wynika <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>kapitali<span class=\"_ _3\"></span>zacji <span class=\"_ _3\"></span>koszt\u00f3w <span class=\"_ _3\"></span>finansowania <span class=\"_ _3\"></span>zewn<span class=\"_ _3\"></span>\u0119trznego <span class=\"_ _3\"></span>obj\u0119tego <span class=\"_ _3\"></span>rachunkowo\u015bci\u0105 <span class=\"_ _3\"></span>zab<span class=\"_ _3\"></span>ezpiec<span class=\"_ _f\"></span>ze\u0144 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>koszcie </span>wytworzenia akty<span class=\"_ _3\"></span>w\u00f3w trwa\u0142ych.<span class=\"ff6\"> </span><div class=\"c w1c8 h119 gsd98\"><div class=\"t m0 x9b h8 y347 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div><div class=\"t m0 x67 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _4\"></span> </div></div><div class=\"c w1c9 h119 gsd99\"><div class=\"t m0 x9b h8 y347 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div><div class=\"t m0 x67 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w1c6 ha8 gsd9a\"><div class=\"t m0 x11 h8 yd9 ff4 fs6 fc2 sc0 ls0 ws0\">Inne instrumenty <span class=\"_ _4\"></span>finansowe w<span class=\"_ _4\"></span>yceniane w<span class=\"_ _4\"></span> warto\u015bci godziw<span class=\"_ _4\"></span>ej <span class=\"ff1\"> </span></div><div class=\"t m0 x11 h8 y3e9 ff4 fs6 fc2 sc0 ls0 ws0\">przez pozosta\u0142<span class=\"_ _4\"></span>e ca\u0142kowit<span class=\"_ _4\"></span>e dochody<span class=\"ff1\"> </span></div></div><div class=\"c w1c8 ha8 gsd9b\"><div class=\"t m0 x9e h8 y3e8 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">829</span> </div></div><div class=\"c w1c9 ha8 gsd9c\"><div class=\"t m0 x9e h8 y3e8 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">521</span> </div></div><div class=\"c w1c6 h75 gsd9d\"><div class=\"t m0 x11 h8 yd9 ff3 fs6 fc0 sc0 ls0 ws0\">Akcje w sp\u00f3\u0142kach n<span class=\"_ _4\"></span>otowanych <span class=\"_ _4\"></span>na gie\u0142dzie (<span class=\"_ _4\"></span>GPW w Warsz<span class=\"_ _4\"></span>awie oraz <span class=\"_ _4\"></span>na TSX </div><div class=\"t m0 x11 h8 y3e9 ff2 fs6 fc0 sc0 ls0 ws0\">Venture Exchang<span class=\"_ _4\"></span>e), z tego:<span class=\"_ _4\"></span> </div></div><div class=\"c w1c8 h75 gsd9e\"><div class=\"t m0 x9e h8 y35f ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">703</span> </div></div><div class=\"c w1c9 h75 gsd9f\"><div class=\"t m0 x42 h8 y35f ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">422</span> </div></div><div class=\"c w1c6 h13b gsda0\"><div class=\"t m0 x40 h8 y3e9 ff2 fs6 fc0 sc0 ls0 ws0\">TAURON POLSKA E<span class=\"_ _4\"></span>NERGIA S.A. </div></div><div class=\"c w1c8 h13b gsda1\"><div class=\"t m0 x9e h8 y3e9 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">680</span> </div></div><div class=\"c w1c9 h13b gsda2\"><div class=\"t m0 x42 h8 y3e9 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">386</span> </div></div><div class=\"c w1c6 h25 gsda3\"><div class=\"t m0 x40 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">GRUPA AZOT<span class=\"_ _4\"></span>Y S.A. </div></div><div class=\"c w1c8 h25 gsda4\"><div class=\"t m0 x6d h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">19</span> </div></div><div class=\"c w1c9 h25 gsda5\"><div class=\"t m0 x6d h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">32</span> </div></div><div class=\"c w1c6 he6 gsda6\"><div class=\"t m0 x40 h8 y123 ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e akcje n<span class=\"_ _4\"></span>otowane <span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w1c8 he6 gsda7\"><div class=\"t m0 x53 h8 y123 ff2 fs6 fc0 sc0 ls0 ws0\"> 4 </div></div><div class=\"c w1c9 he6 gsda8\"><div class=\"t m0 x53 h8 y123 ff2 fs6 fc0 sc0 ls0 ws0\"> 4 </div></div><div class=\"c w1c6 h64 gsda9\"><div class=\"t m0 x11 h8 y101 ff3 fs6 fc0 sc0 ls0 ws0\">Udzia\u0142y/akcje w <span class=\"_ _4\"></span>sp\u00f3\u0142kach nien<span class=\"_ _4\"></span>otowanych <span class=\"_ _4\"></span>na gie\u0142dzie <span class=\"ff2\"> </span></div></div><div class=\"c w1c8 h64 gsdaa\"><div class=\"t m0 x9e h8 y101 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">126</span> </div></div><div class=\"c w1c9 h64 gsdab\"><div class=\"t m0 x6d h8 y101 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">99</span> </div></div><div class=\"c w1c6 h75 gsdac\"><div class=\"t m0 x11 h8 yd9 ff4 fs6 fc2 sc0 ls0 ws0\">Inne instrumenty <span class=\"_ _4\"></span>finansowe w<span class=\"_ _4\"></span>yceniane w<span class=\"_ _4\"></span> warto\u015bci godziw<span class=\"_ _4\"></span>ej <span class=\"ff1\"> </span></div><div class=\"t m0 x11 h8 y3e9 ff1 fs6 fc2 sc0 ls0 ws0\">przez wynik fin<span class=\"_ _4\"></span>ansowy </div></div><div class=\"c w1c8 h75 gsdad\"><div class=\"t m0 x6d h8 y35f ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">76</span> </div></div><div class=\"c w1c9 h75 gsdae\"><div class=\"t m0 x6d h8 y35f ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">85</span> </div></div><div class=\"c w1c6 h25 gsdaf\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Udzielone po\u017cy<span class=\"_ _4\"></span>czki <span class=\"ff2\"> </span></div></div><div class=\"c w1c8 h25 gsdb0\"><div class=\"t m0 x6d h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">22</span> </div></div><div class=\"c w1c9 h25 gsdb1\"><div class=\"t m0 x6d h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">20</span> </div></div><div class=\"c w1c6 h13c gsdb2\"><div class=\"t m0 x11 h8 yb0d ff3 fs6 fc0 sc0 ls0 ws0\">Nale\u017cno\u015b\u0107 z t<span class=\"_ _4\"></span>ytu\u0142u p\u0142atno\u015bci <span class=\"_ _4\"></span>warunkowych z<span class=\"_ _4\"></span>wi\u0105zanych z <span class=\"_ _4\"></span>umow\u0105 z<span class=\"_ _4\"></span>bycia sp\u00f3\u0142ki </div><div class=\"t m0 x11 h8 y1c3 ff3 fs6 fc0 sc0 ls0 ws0\">zale\u017cnej S.C.M. <span class=\"_ _4\"></span>Franke<span class=\"ff2\"> </span></div></div><div class=\"c w1c8 h13c gsdb3\"><div class=\"t m0 x6d h8 yb0e ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">54</span> </div></div><div class=\"c w1c9 h13c gsdb4\"><div class=\"t m0 x6d h8 yb0e ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">65</span> </div></div><div class=\"c w1c6 h13d gsdb5\"><div class=\"t m0 x11 h8 y414 ff4 fs6 fc2 sc0 ls0 ws0\">Razem inne i<span class=\"_ _4\"></span>nstrumenty fin<span class=\"_ _4\"></span>ansowe wyceni<span class=\"_ _4\"></span>ane w wart<span class=\"_ _4\"></span>o\u015bci god<span class=\"_ _4\"></span>ziwej<span class=\"ff1\"> </span></div></div><div class=\"c w1c8 h13d gsdb6\"><div class=\"t m0 x9e h8 y414 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">905</span> </div></div><div class=\"c w1c9 h13d gsdb7\"><div class=\"t m0 x9e h8 y414 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">606</span> </div></div><div class=\"c w2 h0 gsdb8\"><div class=\"t m0 x2d h8 y28c ff2 fs6 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x2d h8 yb0f ff2 fs6 fc0 sc0 ls0 ws0\">Wycena <span class=\"_ _3\"></span>akcji <span class=\"_ _f\"></span>notowanych <span class=\"_ _f\"></span><span class=\"ff3\">zaliczana <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>poziomu <span class=\"_ _f\"></span>1 <span class=\"_ _3\"></span>hie<span class=\"_ _3\"></span>rarchi<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _f\"></span>(tj. <span class=\"_ _f\"></span>wycena <span class=\"_ _3\"></span>wed\u0142ug <span class=\"_ _f\"></span>kurs\u00f3w <span class=\"_ _3\"></span>tych <span class=\"_ _f\"></span>akcji </span></div><div class=\"t m0 x2d h8 yb10 ff2 fs6 fc0 sc0 ls0 ws0\">z aktywnego <span class=\"_ _11\"> </span>rynku <span class=\"_ _15\"> </span>z <span class=\"ff3\">dnia <span class=\"_ _15\"> </span>wyceny), <span class=\"_ _15\"> </span>natomias<span class=\"_ _4\"></span>t <span class=\"_ _15\"> </span>wycena <span class=\"_ _11\"> </span>udzia\u0142\u00f3w/akcji <span class=\"_ _11\"> </span>nienotowanych <span class=\"_ _11\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _11\"> </span>zaliczana <span class=\"_ _11\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>poziomu <span class=\"_ _15\"> </span>2 </span></div><div class=\"t m0 x2d h8 yb11 ff2 fs6 fc0 sc0 ls0 ws0\">(tj. wycena opar<span class=\"_ _4\"></span>ta o dane o char<span class=\"_ _4\"></span>akterze <span class=\"ff3\">obs<span class=\"_ _4\"></span>erwowalnym,<span class=\"_ _4\"></span> jednak\u017ce <span class=\"_ _4\"></span>nie pochodz\u0105ce z<span class=\"_ _4\"></span> aktywne<span class=\"_ _4\"></span>go rynku).<span class=\"ff2\"> </span></span></div><div class=\"t m0 x2d h8 yb12 ff3 fs6 fc0 sc0 ls0 ws0\">Wycena udziel<span class=\"_ _4\"></span>onych po\u017cyczek <span class=\"_ _4\"></span>zaliczona <span class=\"_ _4\"></span>jest do pozi<span class=\"_ _4\"></span>omu 2 hierar<span class=\"_ _4\"></span>chii war<span class=\"_ _4\"></span>to\u015bci godziwej.<span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 yb13 ff3 fs6 fc0 sc0 ls0 ws0\">Zar\u00f3wno w <span class=\"_ _3\"></span>roku 2023 jak <span class=\"_ _3\"></span>i 2022 <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>wyst\u0105pi\u0142<span class=\"_ _4\"></span>y dywidendy <span class=\"_ _3\"></span>od sp\u00f3\u0142ek, w <span class=\"_ _3\"></span>kt\u00f3rych Grupa <span class=\"_ _3\"></span>posiada akcje zaklasyfikowane<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span>jak<span class=\"_ _4\"></span>o </span></div><div class=\"t m0 x2d h8 yb14 ff3 fs6 fc0 sc0 ls0 ws0\">inne instrument<span class=\"_ _4\"></span>y finansow<span class=\"_ _4\"></span>e wyceniane w wa<span class=\"_ _4\"></span>rto\u015bci go<span class=\"_ _4\"></span>dziwej. <span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 y3a2 ff3 fs6 fc0 sc0 ls0 ws0\">Podobnie <span class=\"_ _1\"> </span>zar\u00f3wno <span class=\"_ _1\"> </span>w<span class=\"ff2\"> <span class=\"_ _2\"> </span>roku <span class=\"_ _1\"> </span><span class=\"lse\">2023 <span class=\"_ _2\"> </span></span>jak <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>2022 <span class=\"_ _2\"> </span></span>nie <span class=\"_ _1\"> </span>wyst<span class=\"_ _3\"></span>\u0105pi\u0142y <span class=\"_ _0\"> </span>przeniesienia <span class=\"_ _1\"> </span>skumulowanego <span class=\"_ _1\"> </span>zysku <span class=\"_ _1\"> </span>ani <span class=\"_ _1\"> </span>straty <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>obr\u0119bie </div><div class=\"t m0 x2d h8 y586 ff3 fs6 fc0 sc0 ls0 ws0\">kapita\u0142u <span class=\"_ _3\"></span>w\u0142asnego <span class=\"_ _3\"></span>dotycz\u0105<span class=\"_ _4\"></span>cego <span class=\"_ _3\"></span>sp\u00f3\u0142ek,<span class=\"ff2\"> <span class=\"_ _3\"></span>w </span>kt\u00f3rych <span class=\"_ _3\"></span>Grupa po<span class=\"_ _3\"></span>sia<span class=\"_ _4\"></span>da <span class=\"_ _3\"></span>akcje <span class=\"_ _3\"></span>zaklasyfikow<span class=\"ff2\">ane <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>inne <span class=\"_ _3\"></span>instrumen<span class=\"_ _4\"></span>ty <span class=\"_ _3\"></span>finansowe<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x2d h8 yb15 ff3 fs6 fc0 sc0 ls0 ws0\">wyceniane w war<span class=\"_ _4\"></span>to\u015bci godziw<span class=\"_ _4\"></span>ej. <span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 y3a5 ff3 fs6 fc0 sc0 ls0 ws0\">Z <span class=\"_ _12\"> </span>tytu\u0142u  i<span class=\"_ _4\"></span>nwesty<span class=\"_ _4\"></span>cji  w <span class=\"_ _2\"> </span>sp\u00f3\u0142ki <span class=\"_ _12\"> </span>notowane <span class=\"_ _2\"> </span>w <span class=\"_ _12\"> </span>obrocie <span class=\"_ _2\"> </span>publicznym <span class=\"_ _2\"> </span>Grupa  nara\u017c<span class=\"_ _4\"></span>ona  j<span class=\"_ _4\"></span>est <span class=\"_ _2\"> </span>na  ryzyko<span class=\"_ _4\"></span> <span class=\"_ _12\"> </span>cenowe. <span class=\"_ _2\"> </span>Zmiany  ku<span class=\"_ _4\"></span>rsu </div><div class=\"t m0 x2d h8 y3a6 ff3 fs6 fc0 sc0 ls0 ws0\">notowa\u0144  akcji <span class=\"_ _2\"> </span>tych  sp\u00f3\u0142ek, <span class=\"_ _2\"> </span>spowodowane  bie\u017c\u0105c\u0105 <span class=\"_ _12\"> </span>sytuacj\u0105  m<span class=\"_ _4\"></span>akroek<span class=\"_ _4\"></span>onomiczn\u0105 <span class=\"_ _12\"> </span>mog\u0105  istotnie  wp\u0142<span class=\"_ _4\"></span>ywa\u0107  na <span class=\"_ _12\"> </span>wysoko\u015b<span class=\"_ _4\"></span>\u0107 </div><div class=\"t m0 x2d h8 yb16 ff3 fs6 fc0 sc0 ls0 ws0\">pozosta\u0142ych ca<span class=\"_ _4\"></span>\u0142kowitych d<span class=\"_ _4\"></span>ochod\u00f3w oraz <span class=\"_ _4\"></span>kwot\u0119 skumu<span class=\"_ _4\"></span>lowan\u0105 uj<span class=\"_ _4\"></span>\u0119t\u0105 w kapitale w<span class=\"_ _4\"></span>\u0142asnym.<span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 yb17 ff3 fs6 fc0 sc0 ls0 ws0\">Poni\u017csza tabela prz<span class=\"_ _4\"></span>edstawia ana<span class=\"_ _4\"></span>liz\u0119 wra<span class=\"_ _4\"></span>\u017cliwo\u015bci akcji sp<span class=\"_ _4\"></span>\u00f3\u0142ek notowa<span class=\"_ _4\"></span>nych w obroci<span class=\"_ _4\"></span>e publicznym <span class=\"_ _4\"></span>na zmiany <span class=\"_ _4\"></span>cen<span class=\"ff2\"> </span></div></div><div class=\"c w1cb hec gsdb9\"><div class=\"t m0 x52 h7 y1f ff1 fs5 fc2 sc0 ls0 ws0\">Stan na<span class=\"_ _4\"></span> </div><div class=\"t m0 x21 h7 y1c3 ff1 fs5 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _4\"></span> </div></div><div class=\"c w1cc h13f gsdba\"><div class=\"t m0 x1b h7 y124 ff1 fs5 fc2 sc0 ls0 ws0\">Zmiana p<span class=\"_ _4\"></span>rocentow<span class=\"_ _4\"></span>a ceny akcj<span class=\"_ _4\"></span>i </div></div><div class=\"c w1cd hec gsdbb\"><div class=\"t m0 x49 h7 y18a ff1 fs5 fc2 sc0 ls0 ws0\">Stan na </div><div class=\"t m0 x16 h7 y56 ff1 fs5 fc2 sc0 ls0 ws0\">31.12.2022<span class=\"_ _4\"></span> </div></div><div class=\"c w1cc h13f gsdbc\"><div class=\"t m0 x26 h7 y124 ff1 fs5 fc2 sc0 ls0 ws0\">Zmiana p<span class=\"_ _4\"></span>rocentow<span class=\"_ _4\"></span>a ceny akc<span class=\"_ _4\"></span>ji </div></div><div class=\"c w13f h2a gsdbd\"><div class=\"t m0 x9e h5 y486 ff1 fs3 fc2 sc0 ls3 ws0\">13%<span class=\"ls0\"> </span></div></div><div class=\"c w1ce h2a gsdbe\"><div class=\"t m0 x22 h5 y486 ff1 fs3 fc2 sc0 ls0 ws0\">-<span class=\"ls3\">13%</span> </div></div><div class=\"c w1cf h2a gsdbf\"><div class=\"t m0 x1f h7 y486 ff1 fs3 fc2 sc0 ls3 ws0\">14%<span class=\"fs5 ls0\"> </span></div></div><div class=\"c w1cb h2a gsdc0\"><div class=\"t m0 x24 h7 y486 ff1 fs3 fc2 sc0 ls0 ws0\">-<span class=\"ls3\">14%</span><span class=\"fs5\"> </span></div></div><div class=\"c w1cb h140 gsdc1\"><div class=\"t m0 x84 h7 y18a ff4 fs5 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x13 h7 y56 ff1 fs5 fc2 sc0 ls0 ws0\">bilansowa </div></div><div class=\"c w13f h140 gsdc2\"><div class=\"t m0 x83 h7 yad1 ff3 fs5 fc2 sc0 ls0 ws0\">Pozosta\u0142e </div><div class=\"t m0 x17 h7 y18a ff3 fs5 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x68 h7 y56 ff2 fs5 fc2 sc0 ls0 ws0\">dochody </div></div><div class=\"c w1ce h140 gsdc3\"><div class=\"t m0 x40 h7 yad1 ff3 fs5 fc2 sc0 ls0 ws0\">Pozosta\u0142e </div><div class=\"t m0 x9b h7 y18a ff3 fs5 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x13 h7 y56 ff2 fs5 fc2 sc0 ls0 ws0\">dochody </div></div><div class=\"c w1cd h140 gsdc4\"><div class=\"t m0 x21 h7 y18a ff4 fs5 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x16 h7 y56 ff1 fs5 fc2 sc0 ls0 ws0\">bilansowa </div></div><div class=\"c w1cf h140 gsdc5\"><div class=\"t m0 x5a h7 yad1 ff3 fs5 fc2 sc0 ls0 ws0\">Pozosta\u0142e <span class=\"ff2\"> </span></div><div class=\"t m0 xc3 h7 y18a ff3 fs5 fc2 sc0 ls0 ws0\">ca\u0142kowite <span class=\"_ _4\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x84 h7 y56 ff2 fs5 fc2 sc0 ls0 ws0\">dochody </div></div><div class=\"c w1cb h140 gsdc6\"><div class=\"t m0 x5a h7 yad1 ff3 fs5 fc2 sc0 ls0 ws0\">Pozosta\u0142e </div><div class=\"t m0 xc3 h7 y18a ff3 fs5 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x84 h7 y56 ff2 fs5 fc2 sc0 ls0 ws0\">dochody </div></div><div class=\"c w1ca h140 gsdc7\"><div class=\"t m0 x11 h7 yad1 ff1 fs5 fc2 sc0 ls0 ws0\">Akcje noto<span class=\"_ _4\"></span>wane <span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h7 y18a ff1 fs5 fc2 sc0 ls0 ws0\">w obrocie </div><div class=\"t m0 x11 h7 y56 ff1 fs5 fc2 sc0 ls0 ws0\">publicznym<span class=\"_ _4\"></span> </div></div><div class=\"c w1cd h140 gsdc8\"><div class=\"t m0 x18 h8 y606 ff1 fs6 fc0 sc0 lsf ws0\">703<span class=\"ls0\"> </span></div></div><div class=\"c w13f h140 gsdc9\"><div class=\"t m0 x3f h8 y606 ff2 fs6 fc0 sc0 lse ws0\">91<span class=\"ls0\"> </span></div></div><div class=\"c w1ce h140 gsdca\"><div class=\"t m0 x18 h8 y606 ff2 fs6 fc0 sc0 ls0 ws0\">(91) </div></div><div class=\"c w1cd h140 gsdcb\"><div class=\"t m0 x18 h8 y606 ff1 fs6 fc0 sc0 lsf ws0\">422<span class=\"ls0\"> </span></div></div><div class=\"c w1cf h140 gsdcc\"><div class=\"t m0 x6f h8 y606 ff2 fs6 fc0 sc0 lse ws0\">60<span class=\"ls0\"> </span></div></div><div class=\"c w1cb h140 gsdcd\"><div class=\"t m0 x1f h8 y606 ff2 fs6 fc0 sc0 ls0 ws0\">(60) </div></div><div class=\"c w2 h0 gsdb8\"><div class=\"t m0 x2d h5 y5b0 ff1 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h8 yb1a ff3 fs6 fc0 sc0 ls0 ws0\">Analiza <span class=\"_ _12\"> </span>wra\u017cliwo\u015bci  dla <span class=\"_ _2\"> </span>istotnych  r<span class=\"_ _4\"></span>odzaj\u00f3w  ryz<span class=\"_ _4\"></span>yka  rynko<span class=\"_ _4\"></span>wego, <span class=\"_ _12\"> </span>na  kt\u00f3re  Grupa <span class=\"_ _12\"> </span>Kapita\u0142owa<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>jest  nara<span class=\"_ _4\"></span>\u017cona,  pr<span class=\"_ _4\"></span>ezentuje<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 yb1b ff3 fs6 fc0 sc0 ls0 ws0\">szacunkowy <span class=\"_ _10\"> </span>wp\u0142yw <span class=\"_ _10\"> </span>jaki <span class=\"_ _11\"> </span>mia\u0142yby <span class=\"_ _10\"> </span>potencjalnie <span class=\"_ _10\"> </span>mo\u017cliwe <span class=\"_ _11\"> </span>zmiany <span class=\"_ _10\"> </span>poszczeg\u00f3lnych <span class=\"_ _10\"> </span>czynnik\u00f3w <span class=\"_ _10\"> </span>ryzyka <span class=\"_ _10\"> </span>(na <span class=\"_ _11\"> </span>koniec <span class=\"_ _11\"> </span>okresu<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 yb1c ff3 fs6 fc0 sc0 ls0 ws0\">sprawozdawcz<span class=\"_ _4\"></span>ego) na wynik fi<span class=\"_ _4\"></span>nansowy oraz<span class=\"_ _4\"></span> pozosta\u0142e ca<span class=\"_ _4\"></span>\u0142kowite <span class=\"_ _4\"></span>dochody. <span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 y9c ff3 fs6 fc0 sc0 ls0 ws0\">Potencjalne <span class=\"_ _15\"> </span>odchylenia <span class=\"_ _15\"> </span>kurs\u00f3w <span class=\"_ _14\"> </span>akcji <span class=\"_ _15\"> </span>na<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>ko\u0144cz\u0105cy <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>sprawozdawczy <span class=\"_ _15\"> </span>ustalono <span class=\"_ _14\"> </span>na <span class=\"_ _15\"> </span>poziomie <span class=\"_ _14\"> </span>odchylenia </div><div class=\"t m0 x2d h8 y9d ff3 fs6 fc0 sc0 ls0 ws0\">standardowego <span class=\"_ _3\"></span>odpowiednio <span class=\"_ _3\"></span>indeksu <span class=\"_ _3\"></span>WIG20 <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>mWIG40 <span class=\"_ _3\"></span>za<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>okres <span class=\"_ _3\"></span>3 <span class=\"_ _3\"></span>lat <span class=\"_ _f\"></span>kalendarzowych <span class=\"_ _3\"></span>zako\u0144czonych <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>dniu <span class=\"_ _f\"></span>ko\u0144cz\u0105cym </div><div class=\"t m0 x2d h53 y9e ff2 fs6 fc0 sc0 ls0 ws0\">okres sprawozdawcz<span class=\"_ _4\"></span>y.<span class=\"_ _3c\"> </span><span class=\"ff7\"> </span></div><div class=\"t m0 x2d h8 y71b ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "Stan na 31.12.202<span class=\"_ _3\"></span>3 Stan na 31.12.202<span class=\"_ _3\"></span>2 Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe<span class=\"ff1\"> </span>W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span>godziwej przez wynik <span class=\"_ _3\"></span> finansowy<span class=\"_ _3\"></span> Wed\u0142ug zamortyzo-<span class=\"_ _3c\"> </span>wanego kosztu     <span class=\"_ _3\"></span>                         Instrumenty zabezpie- czaj\u0105ce<span class=\"ff1\"> </span>Razem W warto\u015bci <span class=\"_ _3\"></span><span class=\"ff1\"> </span>godziwej przez wynik <span class=\"_ _3\"></span> finansowy<span class=\"_ _3\"></span> Wed\u0142ug zamortyzo-<span class=\"_ _3c\"> </span>wanego kosztu     <span class=\"_ _3\"></span>                         Instrumenty zabezpie- czaj\u0105ce<span class=\"ff1\"> </span>Razem D\u0142ugoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span> <span class=\"ls11\">38</span> 4 991  <span class=\"ls11\">164</span> 5 193<span class=\"ls0\"> </span> <span class=\"ls11\">19</span> 5 460  <span class=\"ls11\">700</span> 6 179<span class=\"ls0\"> </span>Zobowi\u0105zania z tytu\u0142u <span class=\"_ _3\"></span>kredyt\u00f3w, <span class=\"ff2\"> </span>po\u017cyczek, leasin<span class=\"_ _3\"></span>gu oraz d\u0142u\u017cnych <span class=\"_ _3\"></span><span class=\"ff2\"> </span>papier\u00f3w warto\u015bc<span class=\"_ _3\"></span>iowych<span class=\"ff2\"> </span>- 4 761 - 4 761<span class=\"ls0\"> </span>- 5 220 - 5 220<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe  <span class=\"ls11\">38</span> -  <span class=\"ls11\">164</span>  <span class=\"ls3\">202</span>  <span class=\"ls11\">19</span> -  <span class=\"ls11\">700</span>  <span class=\"ls3\">719</span> Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls11\">230</span> -  <span class=\"ls3\">230</span> -  <span class=\"ls11\">240</span> -  <span class=\"ls3\">240</span> Kr\u00f3tkoterminowe<span class=\"_ _3\"></span><span class=\"ff1\"> </span> <span class=\"ls11\">480</span> 7 433  <span class=\"ls11\">26</span> 7 939<span class=\"ls0\"> </span> <span class=\"ls11\">188</span> 4 440  <span class=\"ls11\">280</span> 4 908<span class=\"ls0\"> </span>Zobowi\u0105zania z tytu\u0142u <span class=\"_ _3\"></span>kredyt\u00f3w, <span class=\"ff2\"> </span>po\u017cyczek, leasin<span class=\"_ _3\"></span>gu oraz d\u0142u\u017cnych <span class=\"_ _3\"></span><span class=\"ff2\"> </span>papier\u00f3w warto\u015bc<span class=\"_ _3\"></span>iowych<span class=\"ff2\"> </span>-  <span class=\"ls11\">964</span> -  <span class=\"ls3\">964</span> - 1 223 - 1 223<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe  <span class=\"ls11\">473</span> -  <span class=\"ls11\">26</span>  <span class=\"ls3\">499</span>  <span class=\"ls11\">154</span> -  <span class=\"ls11\">280</span>  <span class=\"ls3\">434</span> Zobowi\u0105zania wob<span class=\"_ _3\"></span>ec dostawc\u00f3w<span class=\"_ _3\"></span><span class=\"ff2\"> </span>3 167 - 3 167<span class=\"ls0\"> </span>- 3 076 - 3 076<span class=\"ls0\"> </span>Zobowi\u0105zania podob<span class=\"_ _3\"></span>ne <span class=\"ff2\">- </span>faktoring d\u0142u\u017cny<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- 3 021 - 3 021<span class=\"ls0\"> </span>-  <span class=\"ls11\">18</span> -  <span class=\"ls3\">18</span> Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span> 7  <span class=\"ls11\">281</span> -  <span class=\"ls3\">288</span>  <span class=\"ls11\">34</span>  <span class=\"ls11\">123</span> -  <span class=\"ls3\">157</span> Razem  <span class=\"ls3\">518</span> 12 424  <span class=\"ls3\">190</span> 13 132  <span class=\"ls3\">207</span> 9 900<span class=\"ls0\"> </span> <span class=\"ls3\">980</span> 11 087 Zyski/(straty) <span class=\"_ _4\"></span>z instrument<span class=\"_ _4\"></span>\u00f3w finans<span class=\"_ _4\"></span>owych uj\u0119te w wyni<span class=\"_ _4\"></span>ku okresu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>od 01.01.2023<span class=\"_ _3\"></span> do 31.12.2023<span class=\"_ _3\"></span> Aktywa/zobowi\u0105za<span class=\"_ _3\"></span>nia <span class=\"ff1\"> </span>finansowe wyc<span class=\"_ _3\"></span>eniane  w warto\u015bci godziw<span class=\"_ _3\"></span>ej <span class=\"ff1\"> </span>do wyniku finans<span class=\"_ _3\"></span>owego Aktywa finansowe<span class=\"_ _3\"></span>  wyceniane wg zamortyzowan<span class=\"_ _3\"></span>ego kosztu Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe <span class=\"ff1\"> </span>wyceniane wed\u0142ug<span class=\"_ _3\"></span><span class=\"ff1\"> </span> zamortyzowanego kos<span class=\"_ _3\"></span>ztu Instrumenty Zabezpieczaj\u0105ce<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Og\u00f3\u0142em<span class=\"ff1\"> </span>Nota 4.2  Nota 6.2 Przychody z tytu\u0142u odsetek <span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls49\">653</span> - -  <span class=\"ls4a\">653</span> Nota 6.2 Zysk z tytu\u0142u odwr\u00f3cenia utraty warto\u015b<span class=\"_ _3\"></span>ci po\u017cyczek udzielonych wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu<span class=\"ff2\"> </span>-  <span class=\"ls49\">101</span> - -  <span class=\"ls4a\">101</span> Nota 4.3 Przychody / (Koszty) z tytu\u0142u odsetek<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - ( 76) ( 76) Nota 4.2 Zyski / (s<span class=\"ff3\">traty) z tytu\u0142u r\u00f3\u017cnic kursowych<span class=\"_ _3\"></span> od instrument\u00f3w </span>innych ni\u017c zad\u0142u\u017cenie<span class=\"ff2\"> </span>( 384) (1 071)  <span class=\"ls49\">41</span> - (1 414) Nota 4.3 Zyski z tytu\u0142u r\u00f3\u017cnic kursowych od zad\u0142u<span class=\"_ _3\"></span>\u017cenia<span class=\"ff2\"> </span>- -  <span class=\"ls49\">356</span> -  <span class=\"ls4a\">356</span> Nota 4.4 Straty z tytu\u0142u utraty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span>- ( 4) - - ( 4) Nota 7.2 Przychody z um\u00f3w z klientami<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - -  <span class=\"ls49\">635</span>  <span class=\"ls4a\">635</span> Nota 4.2 Nota 4.3 Przychody z tytu\u0142u wyceny i realizacj<span class=\"_ _3\"></span>i instrument\u00f3w pochodnych  <span class=\"ls49\">540</span> - - -  <span class=\"ls4a\">540</span> Nota 4.2 Nota 4.3 Koszty z tytu\u0142u wyceny i realizacji instrument\u00f3w pochodnyc<span class=\"_ _3\"></span>h <span class=\"ff2\"> </span>( 467) - - ( 350) ( 817) Nota 4.3 Op\u0142aty i prowizje bankowe od zaci\u0105gni\u0119t<span class=\"_ _3\"></span>ych kredyt\u00f3w<span class=\"ff2\"> </span>- - ( 26) - ( 26) Nota 4.2 Straty z wyceny do warto\u015bci g<span class=\"_ _3\"></span>odziwej nale\u017cno\u015bci finansowych<span class=\"ff2\"> </span>( 104) - - - ( 104) Pozosta\u0142e zyski <span class=\"ff2\"> </span>-  6 - -  6 Og\u00f3\u0142em zysk/(strata) netto<span class=\"ff1\"> </span>( 415) ( 315)  <span class=\"ls4a\">295</span>  <span class=\"ls4a\">285</span> ( 150) od 01.01.2022<span class=\"_ _3\"></span> do 31.12.2022<span class=\"_ _3\"></span> Aktywa/zobowi\u0105za<span class=\"_ _3\"></span>nia finansowe wyceniane  w warto\u015bci godziw<span class=\"_ _3\"></span>ej <span class=\"ff1\"> </span>do wyniku finans<span class=\"_ _3\"></span>owego Aktywa finansowe<span class=\"_ _3\"></span>  wyceniane wg zamortyzowan<span class=\"_ _3\"></span>ego kosztu Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe <span class=\"ff1\"> </span>wyceniane wed\u0142ug<span class=\"_ _3\"></span><span class=\"ff1\"> </span> zamortyzowanego kos<span class=\"_ _3\"></span>ztu Instrumenty Zabezpieczaj\u0105ce<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Og\u00f3\u0142em<span class=\"ff1\"> </span>Nota 4.2  Nota 6.2 Przychody z tytu\u0142u odsetek <span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls49\">636</span> - -  <span class=\"ls4a\">636</span> Nota 6.2 Zysk z tytu\u0142u odwr\u00f3cenia utraty warto\u015b<span class=\"_ _3\"></span>ci po\u017cyczek udzielonych wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu<span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  <span class=\"ls49\">873</span> - -  <span class=\"ls4a\">873</span> Nota 4.3 Przychody / (Koszty) z tytu\u0142u odsetek<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - ( 60)  <span class=\"ls49\">60</span> - Nota 4.2 Zyski / (s<span class=\"ff3\">traty) z tytu\u0142u r\u00f3\u017cnic kursowych<span class=\"_ _3\"></span> od instrument\u00f3w </span>innych ni\u017c zad\u0142u\u017cenie<span class=\"ff2\"> </span> <span class=\"ls49\">233</span>  <span class=\"ls49\">767</span> ( 51) -  <span class=\"ls4a\">949</span> Nota 4.3 Straty z tytu\u0142u r\u00f3\u017cnic kursowych od zad\u0142<span class=\"_ _3\"></span>u\u017cenia<span class=\"ff2\"> </span>- - ( 179) - ( 179) Nota 4.4 Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015b<span class=\"_ _3\"></span>ci<span class=\"ff2\"> </span>-  5 - -  5 Nota 4.4 Straty z tytu\u0142u utraty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span>- ( 5) - - ( 5) Nota 7.2 Przychody z um\u00f3w z klientami<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - - ( <span class=\"ls49\">182)<span class=\"ls0\"> </span></span>( 182) Nota 4.2 Nota 4.3 Przychody z tytu\u0142u wyceny i realizacji i<span class=\"_ _3\"></span>nstrument\u00f3w pochodnych  <span class=\"ls49\">400</span> - - -  <span class=\"ls4a\">400</span> Nota 4.2 Nota 4.3 Koszty z tytu\u0142u wyceny i realizacji instrument\u00f3w pochodnych  ( 329) - - ( 310) ( 639) Nota 4.3 Op\u0142aty i prowizje bankowe od zaci\u0105gni<span class=\"_ _3\"></span>\u0119tych kredyt\u00f3w<span class=\"ff2\"> </span>- - ( 29) - ( 29) Nota 4.2 Straty z wyceny do warto\u015bci g<span class=\"_ _3\"></span>odziwej nale\u017cno\u015bci finansowych ( 58) - - - ( 58) Pozosta\u0142e zyski / (straty)<span class=\"ff2\"> </span>-  2 ( 2) - - Og\u00f3\u0142em zysk/(strata) netto<span class=\"ff1\"> </span> <span class=\"ls4a\">246</span> 2 278 ( 321) ( 432) 1 771<span class=\"_ _3c\"> </span>Hierarchia wart<span class=\"_ _4\"></span>o\u015bci godziwej<span class=\"_ _4\"></span> instrument<span class=\"_ _4\"></span>\u00f3w finansowych <span class=\"_ _4\"></span><span class=\"ff1\"> </span>Stan na 31.12.2<span class=\"_ _4\"></span>023 Stan na 31.12.2<span class=\"_ _4\"></span>022 warto\u015b\u0107 godziwa<span class=\"_ _4\"></span><span class=\"ff2\"> </span>warto\u015b\u0107 bilansowa warto\u015b\u0107 godziwa<span class=\"_ _4\"></span><span class=\"ff2\"> </span>warto\u015b\u0107 bilansowa Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>poziom 1 poziom 2 poziom 3 poziom 1 poziom 2 poziom  3 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span>-  <span class=\"lse\">22</span> 7 778 9 118 -  <span class=\"lse\">20</span> 7 787 9 623 Akcje notowane<span class=\"_ _4\"></span>  <span class=\"lse\">703</span> - -  <span class=\"lse\">703</span>  <span class=\"lse\">422</span> - -  <span class=\"lse\">422</span> Akcje/udzia\u0142y ni<span class=\"_ _4\"></span>enotowan<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>-  <span class=\"lse\">126</span> -  <span class=\"lse\">126</span> -  <span class=\"lse\">99</span> -  <span class=\"lse\">99</span> Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w<span class=\"ff2\"> </span>-  <span class=\"lse\">414</span> -  <span class=\"lse\">414</span> -  <span class=\"lse\">751</span> -  <span class=\"lse\">751</span> Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe, z<span class=\"_ _4\"></span> tego: -  <span class=\"lse\">292</span> -  <span class=\"lse\">292</span> -  <span class=\"lse\">357</span> -  <span class=\"lse\">357</span>      Aktywa  -  <span class=\"lse\">993</span> -  <span class=\"lse\">993</span> - 1 510 - 1 510     <span class=\"ls0\"> <span class=\"ff3\">Zobowi\u0105zania</span> </span>- ( 701) - ( 701) - (1 153) - (1 153) D\u0142ugoterminow<span class=\"_ _4\"></span>e kredyty i p<span class=\"_ _4\"></span>o\u017cyczki <span class=\"_ _4\"></span>otrzymane<span class=\"ff2\"> </span>- (2 486) - (2 486) - (2 560) - (2 560) D\u0142ugoterminow<span class=\"_ _4\"></span>e d\u0142u\u017cne pa<span class=\"_ _4\"></span>piery warto\u015bc<span class=\"_ _4\"></span>iowe<span class=\"ff2\"> </span>(1 627) - - (1 600) (1 952) - - (2 000) Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe<span class=\"ff2\"> </span>-  <span class=\"lse\">48</span>  <span class=\"lse\">74</span>  <span class=\"lse\">122</span> -  <span class=\"lse\">37</span>  <span class=\"lse\">65</span>  <span class=\"lse\">102</span> Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span>- ( 7) - ( 7) - ( 34) - ( 34) Grupa <span class=\"_ _f\"></span>nie <span class=\"_ _f\"></span>ujawnia <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _f\"></span>instrumen<span class=\"_ _4\"></span>t\u00f3w <span class=\"_ _f\"></span>finansowyc<span class=\"_ _4\"></span>h <span class=\"_ _f\"></span>wycenianych <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>sprawozdaniu <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>syt<span class=\"_ _3\"></span>uacji <span class=\"_ _3\"></span>finansowej <span class=\"_ _0\"></span><span class=\"ff2\">w zamortyzowanym<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>koszcie <span class=\"_ _f\"></span>(<span class=\"ff3\">za <span class=\"_ _f\"></span>wyj\u0105tkiem <span class=\"_ _3\"></span>udzielonych <span class=\"_ _f\"></span>po\u017cyczek, <span class=\"_ _f\"></span>otrzymanych </span></span>d\u0142ugoterminowy<span class=\"_ _4\"></span>ch <span class=\"_ _0\"></span>kredyt\u00f3w <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>po\u017cyczek <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>d\u0142ugo<span class=\"_ _4\"></span>terminowych<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>d\u0142u\u017cnych <span class=\"_ _f\"></span>papier\u00f3w <span class=\"_ _0\"></span>warto\u015bciow<span class=\"_ _4\"></span>ych), <span class=\"_ _1\"> </span>poniewa\u017c <span class=\"_ _f\"></span>korzysta <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>zwolnienia <span class=\"_ _0\"></span>wynikaj\u0105<span class=\"_ _4\"></span>cego <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>MSSF <span class=\"_ _0\"> </span>7.29 <span class=\"_ _0\"></span>(Ujawnianie <span class=\"_ _0\"></span>informacj<span class=\"_ _4\"></span>i <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>warto\u015bci<span class=\"ff2\"> </span>godziwej nie jes<span class=\"_ _4\"></span>t wymagan<span class=\"_ _4\"></span>e, gdy war<span class=\"_ _4\"></span>to\u015b\u0107 bilansowa j<span class=\"_ _4\"></span>est zasadnicz<span class=\"_ _4\"></span>o zbli\u017cona do<span class=\"ff2\"> </span>warto\u015bci g<span class=\"_ _4\"></span>odziwej).<span class=\"_ _4\"></span><span class=\"ff2\"> </span>W bie\u017c\u0105cym <span class=\"_ _4\"></span>okresie spraw<span class=\"_ _4\"></span>ozdawczym<span class=\"_ _4\"></span> w Grupie ni<span class=\"_ _4\"></span>e dokonan<span class=\"_ _4\"></span>o przesuni\u0119\u0107 mi\u0119dz<span class=\"_ _4\"></span>y posz<span class=\"_ _4\"></span>czeg\u00f3lnymi <span class=\"_ _4\"></span>poziomami <span class=\"_ _4\"></span>hierarchii wart<span class=\"_ _4\"></span>o\u015bci godziwej instrument<span class=\"_ _4\"></span>\u00f3w finansow<span class=\"_ _4\"></span>ych.<span class=\"ff2\"> </span>Instrumenty p<span class=\"_ _4\"></span>ochodne zabe<span class=\"_ _4\"></span>zpieczaj\u0105ce \u2013<span class=\"ff1\"> </span>pozyc<span class=\"_ _4\"></span>je otwart<span class=\"_ _4\"></span>e na dzie\u0144 k<span class=\"_ _4\"></span>o\u0144cz\u0105cy okres <span class=\"_ _4\"></span>sprawoz<span class=\"_ _4\"></span>dawczy<span class=\"ff1\"> </span>Stan na 31.12.202<span class=\"_ _3\"></span>3 Stan na 31.12.202<span class=\"_ _3\"></span>2 Typ instrumentu poc<span class=\"_ _3\"></span>hodnego<span class=\"_ _3\"></span> Aktywa finansowe<span class=\"_ _3\"></span> Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe<span class=\"ff1\"> </span>Razem Aktywa finansowe<span class=\"_ _3\"></span> Zobowi\u0105zania finans<span class=\"_ _3\"></span>owe<span class=\"ff1\"> </span>Razem D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe D\u0142ugo<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Kr\u00f3tko<span class=\"ff2\">-<span class=\"_ _3c\"> </span></span>terminowe Instrumenty zab<span class=\"_ _3\"></span>ezpieczaj\u0105ce (CFH), <span class=\"_ _3\"></span><span class=\"ff1\">z tego: </span>195<span class=\"ls0\"> </span>323<span class=\"ls0\"> </span>(164) (26) 328<span class=\"ls0\"> </span>709<span class=\"ls0\"> </span>755<span class=\"ls0\"> </span>(700) (280) 484<span class=\"ls0\"> </span>Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Metale (cena C<span class=\"_ _3\"></span>u, Ag) Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa*</span> (Cu<span class=\"_ _3\"></span>) - - - - - 60<span class=\"ls0\"> </span>440<span class=\"ls0\"> </span>(36)<span class=\"ls0\"> </span>(232) 232<span class=\"ls0\"> </span>Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa* </span>(Ag) - - - - - 5 50<span class=\"ls0\"> </span>(1)<span class=\"ls0\"> </span>(3)<span class=\"ls0\"> </span>51<span class=\"ls0\"> </span>Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Walutow<span class=\"_ _3\"></span>e (kurs USDPLN) Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">korytarz</span> - - - - - 328<span class=\"ls0\"> </span>262<span class=\"ls0\"> </span>(88)<span class=\"ls0\"> </span>(11)<span class=\"ls0\"> </span>491<span class=\"ls0\"> </span>Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa*</span> - - - - - 1 3 (6)<span class=\"ls0\"> </span>(34)<span class=\"ls0\"> </span>(36) Strategie<span class=\"_ _3\"></span> opcyjnie <span class=\"ff3\">\u2013</span> <span class=\"ff6\">put sp<span class=\"_ _3\"></span>read</span> 28<span class=\"ls0\"> </span>315<span class=\"ls0\"> </span>(2)<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>334<span class=\"ls0\"> </span>Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Walutow<span class=\"_ _3\"></span>o-procentowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Swap walutowo-<span class=\"_ _3\"></span>procentowy CIRS 167<span class=\"ls0\"> </span>8 (162) (19)<span class=\"ls0\"> </span>(6) 315<span class=\"ls0\"> </span>- (569) - (254) Instrumenty handlow<span class=\"_ _3\"></span>e, z tego:<span class=\"_ _3\"></span> - 1 (38) (473) (510) 5 41<span class=\"ls0\"> </span>(14) (118) (86) Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Metale (cena C<span class=\"_ _3\"></span>u, Ag, Au) Sprzedane op<span class=\"_ _3\"></span>cje sprzeda\u017cy (Cu)<span class=\"ff2\"> </span>- - - - - - - (13)<span class=\"ls0\"> </span>(49)<span class=\"ls0\"> </span>(62) Nabyte opcje<span class=\"_ _3\"></span> sprzeda\u017cy (Cu)<span class=\"ff2\"> </span>- - - - - - 1 - - 1 Nabyte opcje<span class=\"_ _3\"></span> kupna (Cu) - - - - - 4 32<span class=\"ls0\"> </span>- - 36<span class=\"ls0\"> </span>Transakcje dostos<span class=\"_ _3\"></span>owawcze <span class=\"ff3\">\u2013</span> <span class=\"ff6\">swap</span> (C<span class=\"_ _3\"></span>u) - - - (5)<span class=\"ls0\"> </span>(5) - - - (10)<span class=\"ls0\"> </span>(10) Sprzedane op<span class=\"_ _3\"></span>cje sprzeda\u017cy (Ag)<span class=\"ff2\"> </span>- - (1)<span class=\"ls0\"> </span>(1)<span class=\"ls0\"> </span>(2) Transakcje dostos<span class=\"_ _3\"></span>owawcze <span class=\"ff3\">\u2013</span> <span class=\"ff6\">swap</span> (A<span class=\"_ _3\"></span>u) - 1 - (6)<span class=\"ls0\"> </span>(5) - 4 - (14)<span class=\"ls0\"> </span>(10) Pochodne instrumen<span class=\"_ _3\"></span>ty <span class=\"ff4\">\u2013</span> Walutowe<span class=\"_ _3\"></span> Sprzedane op<span class=\"_ _3\"></span>cje sprzeda\u017cy (USDPLN)<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- - (38)<span class=\"ls0\"> </span>(436) (474) - - - (1)<span class=\"ls0\"> </span>(1) Nabyte opcje<span class=\"_ _3\"></span> kupna (USDPLN) - - - - - 1 4 - - 5 Strategie<span class=\"_ _3\"></span> korytarz oraz <span class=\"ff6\">forward/swap</span> (<span class=\"_ _3\"></span>EURPLN) - - - - - - - - - - Wbudowane inst<span class=\"_ _3\"></span>rumenty pochodn<span class=\"_ _3\"></span>e (cena Cu, Ag, Au)<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Kontrakty zakupu ws<span class=\"_ _3\"></span>ad\u00f3w obcych<span class=\"ff2\"> </span>- - - (26)<span class=\"ls0\"> </span>(26) - - - (43)<span class=\"ls0\"> </span>(43) Instrumenty pierwo<span class=\"_ _3\"></span>tnie zabezpieczaj\u0105ce wy<span class=\"_ _3\"></span>\u0142\u0105czone <span class=\"ff1\"> </span>spod rachunkowo\u015bci<span class=\"_ _3\"></span> zabezpiecze\u0144, <span class=\"_ _3\"></span><span class=\"ff1\">z tego:<span class=\"ff2 fc0\"> </span></span>38<span class=\"ls0\"> </span>436<span class=\"ls0\"> </span>- - 474<span class=\"ls0\"> </span>- - (5) (36) (41) Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Walutow<span class=\"_ _3\"></span>e (kurs USDPLN) Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6 ls50\">mewa</span> - - - - - - - (1)<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>(5) Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">korytarz</span> 38<span class=\"ls0\"> </span>436<span class=\"ls0\"> </span>- - 474<span class=\"ls0\"> </span>Instrumenty pochod<span class=\"_ _3\"></span>ne <span class=\"ff4\">\u2013</span> Metale (cena C<span class=\"_ _3\"></span>u, Ag)<span class=\"ff2\"> </span>Strategie<span class=\"_ _3\"></span> opcyjne <span class=\"ff3\">\u2013</span> <span class=\"ff6\">mewa </span>(Cu<span class=\"_ _3\"></span>)<span class=\"_ _4\"></span> - - - - - - - (4)<span class=\"ls0\"> </span>(32)<span class=\"ls0\"> </span>(36)<span class=\"ff2\"> </span>RAZEM OTWARTE<span class=\"_ _3\"></span> INSTRUMENTY <span class=\"_ _3\"></span>POCHODNE<span class=\"ff2 fc0\"> </span>233<span class=\"ls0\"> </span>760<span class=\"ls0\"> </span>(202) (499) 292<span class=\"ls0\"> </span>714<span class=\"ls0\"> </span>796<span class=\"ls0\"> </span>(719) (434) 357<span class=\"ls0\"> </span>* W ramach struktur op<span class=\"_ _3\"></span>cyjnych mewa jako za<span class=\"_ _3\"></span>bezpieczaj\u0105ce<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>(CFH <span class=\"ff6\">- </span>Cash<span class=\"_ _3\"></span> Flow Hedgi<span class=\"_ _3\"></span>ng) wyznaczono stru<span class=\"_ _3\"></span>ktury korytarz, czyli nabyte opcje<span class=\"_ _3\"></span> sprzeda\u017cy oraz sprzedan<span class=\"_ _3\"></span>e opcje kupna<span class=\"_ _3c\"> </span>.<span class=\"_ _3\"></span><span class=\"ff1 fs6\"> </span><div class=\"c w1be hb3 gsd5a\"><div class=\"t m0 x1 h8 y11b ff1 fs6 fc2 sc0 ls0 ws0\">Sprawozdani<span class=\"_ _4\"></span>e z wyniku<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w1bf hb3 gsd5b\"><div class=\"t m0 x26 h8 y360 ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>3 </div><div class=\"t m0 x26 h8 y65 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>3<span class=\"ff2 fc5\"> </span></div></div><div class=\"c w1c1 hb3 gsd5c\"><div class=\"t m0 x11 h8 y360 ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>2 </div><div class=\"t m0 x11 h8 y65 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>2<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w1be h31 gsd5d\"><div class=\"t m0 x20 h8 ycb ff3 fs6 fc0 sc0 ls0 ws0\">Przychody z um\u00f3<span class=\"_ _4\"></span>w z klientami <span class=\"_ _4\"></span>(korekta <span class=\"_ _4\"></span>z tytu\u0142u przeklasy<span class=\"_ _4\"></span>fikowani<span class=\"_ _4\"></span>a)<span class=\"ff2\"> </span></div></div><div class=\"c w1bf h31 gsd5e\"><div class=\"t m0 x3d h8 ycb ff2 fs6 fc0 sc0 lse ws0\">635<span class=\"ls0\"> </span></div></div><div class=\"c w1c1 h31 gsd5f\"><div class=\"t m0 x22 h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">(182) </div></div><div class=\"c w1be h31 gsd60\"><div class=\"t m0 x20 h8 y4de ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e przych<span class=\"_ _4\"></span>ody / (kosz<span class=\"_ _4\"></span>ty) operacyjn<span class=\"_ _4\"></span>e (w tym <span class=\"_ _4\"></span>korekta z <span class=\"_ _4\"></span>tytu\u0142u prz<span class=\"_ _4\"></span>eklasyfikowania)<span class=\"_ _4\"></span>:<span class=\"ff2\"> </span></div></div><div class=\"c w1bf h31 gsd61\"><div class=\"t m0 x3e h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">(267) </div></div><div class=\"c w1c1 h31 gsd62\"><div class=\"t m0 x22 h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">(220) </div></div><div class=\"c w1be h31 gsd63\"><div class=\"t m0 x16 h8 ycb ff3 fs6 fc0 sc0 ls0 ws0\">z tytu\u0142u realizacji ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span></div></div><div class=\"c w1bf h31 gsd64\"><div class=\"t m0 x3e h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">(281) </div></div><div class=\"c w1c1 h31 gsd65\"><div class=\"t m0 x22 h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">(213) </div></div><div class=\"c w1be hf6 gsd66\"><div class=\"t m0 x16 h8 y4de ff3 fs6 fc0 sc0 ls0 ws0\">z tytu\u0142u wyceny ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t\u00f3w pochodnych<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w1bf hf6 gsd67\"><div class=\"t m0 x1d h8 y4de ff2 fs6 fc0 sc0 lse ws0\">14<span class=\"ls0\"> </span></div></div><div class=\"c w1c1 hf6 gsd68\"><div class=\"t m0 x3e h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">(7) </div></div><div class=\"c w1be h31 gsd69\"><div class=\"t m0 x20 h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">Przychody / (ko<span class=\"_ _4\"></span>szty) finans<span class=\"_ _4\"></span>owe <span class=\"ff3\">(korekta z <span class=\"_ _4\"></span>tytu\u0142u przeklasy<span class=\"_ _4\"></span>fikowania<span class=\"_ _4\"></span>)<span class=\"ff2\">: </span></span></div></div><div class=\"c w1bf h31 gsd6a\"><div class=\"t m0 x3d h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">(11) </div></div><div class=\"c w1c1 h31 gsd6b\"><div class=\"t m0 x3e h8 ycb ff2 fs6 fc0 sc0 lse ws0\">41<span class=\"ls0\"> </span></div></div><div class=\"c w1be h31 gsd6c\"><div class=\"t m0 x16 h8 y4de ff3 fs6 fc0 sc0 ls0 ws0\">z tytu\u0142u realizacji <span class=\"_ _4\"></span>instrumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span></div></div><div class=\"c w1bf h31 gsd6d\"><div class=\"t m0 x3d h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">(11) </div></div><div class=\"c w1c1 h31 gsd6e\"><div class=\"t m0 x23 h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">(19) </div></div><div class=\"c w1be h31 gsd6f\"><div class=\"t m0 x16 h8 ycb ff3 fs6 fc0 sc0 ls0 ws0\">odsetki od zad\u0142u\u017c<span class=\"_ _4\"></span>enia <span class=\"ff2\"> </span></div></div><div class=\"c w1bf h31 gsd70\"><div class=\"t m0 x53 h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1c1 h31 gsd71\"><div class=\"t m0 x3e h8 ycb ff2 fs6 fc0 sc0 lse ws0\">60<span class=\"ls0\"> </span></div></div><div class=\"c w1be h9 gsd72\"><div class=\"t m0 x11 h8 y786 ff4 fs6 fc2 sc0 ls0 ws0\">Wp\u0142yw instr<span class=\"_ _4\"></span>ument\u00f3w poch<span class=\"_ _4\"></span>odnych <span class=\"_ _4\"></span>i zabezpieczaj\u0105cych <span class=\"_ _4\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x11 h8 y492 ff4 fs6 fc2 sc0 ls0 ws0\">na wynik fin<span class=\"_ _4\"></span>ansowy okresu <span class=\"_ _4\"></span>(bez uwz<span class=\"_ _4\"></span>gl\u0119dnienia ef<span class=\"_ _4\"></span>ektu pod<span class=\"_ _4\"></span>atkowego)<span class=\"ff1\"> </span></div></div><div class=\"c w1bf h9 gsd73\"><div class=\"t m0 x3d h8 yfc ff1 fs6 fc0 sc0 lsf ws0\">357<span class=\"ls0\"> </span></div></div><div class=\"c w1c1 h9 gsd74\"><div class=\"t m0 x17 h8 yfc ff1 fs6 fc0 sc0 ls0 ws0\">(361)<span class=\"_ _3c\"> </span> </div></div>Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci Grupy <span class=\"_ _4\"></span>Kapita\u0142owej na r<span class=\"_ _4\"></span>yzyko zmian <span class=\"_ _4\"></span>cen miedzi, <span class=\"_ _4\"></span>srebra i z\u0142ot<span class=\"_ _4\"></span>a w latach <span class=\"ff1 lsf\">2022<span class=\"ls0\">-</span>2023<span class=\"ls0\"> </span></span>Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia finansowe<span class=\"_ _3\"></span></span> na dzie\u0144 31.12.202<span class=\"_ _3\"></span>3<span class=\"ff1\"> </span>Warto\u015b\u0107 <span class=\"ff1\"> </span>nara\u017cona <span class=\"ff1\"> </span>na ryzyko Warto\u015b\u0107 <span class=\"ff1\"> </span>bilansowa 31.12.2023<span class=\"_ _3\"></span> Zmiana cen MIEDZI <span class=\"_ _3\"></span>[USD/t] Zmiana cen Z\u0141OTA [<span class=\"_ _3\"></span>USD/uncj\u0119]<span class=\"ff1\"> </span>10 102 (+21%)<span class=\"_ _3\"></span> 6 579 (-21%) 2 391 (+16%) 1 738 (-16%) wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Cu)<span class=\"_ _3\"></span> (5) (5) (28)<span class=\"ls0\"> </span>- 47<span class=\"ls0\"> </span>- - - Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Au)<span class=\"_ _3\"></span> (5) (5) - - - - (19)<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>Wbudowane in<span class=\"_ _3\"></span>strumenty pochodn<span class=\"_ _3\"></span>e (Cu, Au) (26) (26) (78)<span class=\"ls0\"> </span>- 99<span class=\"ls0\"> </span>- (24)<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy<span class=\"ff1\"> </span>(106) - 146<span class=\"ls0\"> </span>- (43) 54<span class=\"ls0\"> </span>Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span><span class=\"ff1\"> </span>- - - - - - Aktywa i <span class=\"ff4\">zobowi<span class=\"_ _3\"></span>\u0105zania finansowe<span class=\"_ _3\"></span></span> na dzie\u0144 31.12.202<span class=\"_ _3\"></span>2<span class=\"ff1\"> </span>Warto\u015b\u0107 <span class=\"ff1\"> </span>nara\u017cona <span class=\"ff1\"> </span>na ryzyko Warto\u015b\u0107 <span class=\"ff1\"> </span>bilansowa 31.12.2022 Zmiana cen MIEDZI <span class=\"_ _3\"></span>[USD/t] Zmiana cen Z\u0141OTA [<span class=\"_ _3\"></span>USD/uncj\u0119]<span class=\"ff1\"> </span>Zmiana cen SREB<span class=\"_ _3\"></span>RA [USD/uncj\u0119]<span class=\"ff1\"> </span>10 293 (+23%)<span class=\"_ _3\"></span> 6 463 (-23%) 2 107 (+15%) 1 524 (-16%) 31,69 (+32%) 17,06 (-29%)<span class=\"_ _3\"></span> wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>wynik  finansowy pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span>ca\u0142kowite dochody wynik  finansowy pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Cu)<span class=\"_ _3\"></span> 161<span class=\"ls0\"> </span>161<span class=\"ls0\"> </span>(49)<span class=\"ls0\"> </span>(1<span class=\"ls0\"> 026) </span>17<span class=\"ls0\"> </span>935<span class=\"ls0\"> </span>- - - - - - Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Ag)<span class=\"_ _3\"></span> 50<span class=\"ls0\"> </span>50<span class=\"ls0\"> </span>- - - - - - 2 (67)<span class=\"ls0\"> </span>(17)<span class=\"ls0\"> </span>106<span class=\"ls0\"> </span>Pochodne i<span class=\"_ _3\"></span>nstrumenty finansowe (Au)<span class=\"_ _3\"></span> (10) (10) - - - - (22)<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>- - - - Wbudowane <span class=\"_ _3\"></span>instrumenty pochod<span class=\"_ _3\"></span>ne (Cu, Ag, Au) (43) (43) (164) - 161<span class=\"ls0\"> </span>- (24)<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>- - - - Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy<span class=\"ff1\"> </span>(213) - 178<span class=\"ls0\"> </span>- (46) 56<span class=\"ls0\"> </span>2 - (17) - Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span><span class=\"ff1\"> </span>- (1<span class=\"ls0\"> <span class=\"ls3\">026)</span> </span>- 935<span class=\"ls0\"> </span>- - - (67) - 106<span class=\"ls0\"> </span>Do <span class=\"_ _3\"></span>wyznacz<span class=\"_ _4\"></span>enia <span class=\"_ _3\"></span>zakr<span class=\"_ _4\"></span>esu <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>otencjalnych zmian <span class=\"_ _3\"></span>cen metali dla <span class=\"_ _3\"></span>cel\u00f3w <span class=\"_ _3\"></span>analizy wra\u017cliwo\u015bci towarowych czynnik\u00f3w <span class=\"_ _3\"></span>ryzyka (mied\u017a, srebr<span class=\"_ _3\"></span>o, <span class=\"_ _3\"></span>z\u0142oto) wykorzystan<span class=\"_ _4\"></span>o <span class=\"_ _3\"></span>powraca<span class=\"_ _4\"></span>j\u0105cy do <span class=\"_ _3\"></span>\u015bredniej model <span class=\"_ _3\"></span>Schwartz<span class=\"_ _4\"></span>a (geometryczny <span class=\"_ _4\"></span>proces Orns<span class=\"_ _4\"></span>teina-Uhlenbecka).<span class=\"_ _4\"></span> Instrumenty fin<span class=\"_ _4\"></span>ansowe<span class=\"fs3\"> </span>Warto\u015b\u0107 nara\u017c<span class=\"_ _4\"></span>ona na ryzy<span class=\"_ _4\"></span>ko na 31.12.20<span class=\"_ _4\"></span>23<span class=\"ff1\"> </span>razem mln PL<span class=\"_ _4\"></span>N mln USD mln EUR mln CAD Udzia\u0142y i akcje<span class=\"_ _4\"></span><span class=\"ff2\"> </span>4 - - 1 Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w <span class=\"ff2\"> </span>524<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>34<span class=\"ls0\"> </span>8 \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne i ekwiwalen<span class=\"_ _4\"></span>ty <span class=\"ff2\"> </span>1 306 280<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e po\u017cyczki <span class=\"_ _4\"></span>udzielone na rz<span class=\"_ _4\"></span>ecz wsp\u00f3lnego przed<span class=\"_ _4\"></span>si\u0119wzi\u0119cia<span class=\"ff2\"> </span>9 096<span class=\"ls0\"> </span>2 311 - - Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe <span class=\"ff2\"> </span>174<span class=\"ls0\"> </span>30<span class=\"ls0\"> </span>1 17<span class=\"ls0\"> </span>Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe* 292<span class=\"ls0\"> </span>9<span class=\"fs6\"> </span>- - Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w i <span class=\"_ _4\"></span>podobne<span class=\"ff2\"> </span>(2 238) (229) (298) (14) Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u zad\u0142u\u017ce<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span>(2 828) (695) (10) (16) Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span>(18) (1) (3) - * W <span class=\"_ _3\"></span>pozycji <span class=\"_ _f\"></span>pochod<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>instrumenty <span class=\"_ _f\"></span>finansowe <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span><span class=\"ff5\">kolumn<span class=\"_ _3\"></span>ie <span class=\"_ _3\"></span>\u201emln <span class=\"_ _3\"></span>USD\u201d <span class=\"_ _3\"></span>zapre<span class=\"_ _3\"></span>zentowane <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>tran<span class=\"_ _3\"></span>sakcje <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ryn<span class=\"_ _3\"></span>ku <span class=\"_ _3\"></span>metali, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>wycen<span class=\"_ _3\"></span>iane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>USD </span>i <span class=\"ff5\">przeliczan<span class=\"_ _3\"></span>e <span class=\"_ _f\"> </span>n<span class=\"_ _3\"></span>a <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N <span class=\"_ _f\"> </span>p<span class=\"_ _3\"></span>o <span class=\"_ _f\"> </span>ku<span class=\"_ _3\"></span>rsie <span class=\"_ _0\"> </span>z <span class=\"_ _0\"> </span>dnia <span class=\"_ _0\"> </span>ko\u0144cz\u0105cego<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>okres <span class=\"_ _0\"> </span>sp<span class=\"_ _3\"></span>rawozdawczy, <span class=\"_ _0\"> </span>nat<span class=\"_ _3\"></span>omiast <span class=\"_ _0\"> </span>kolumna <span class=\"_ _0\"> </span>\u201eraze<span class=\"_ _3\"></span>m <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>ln <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N\u201d <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>wzgl\u0119dnia <span class=\"_ _0\"> </span>r\u00f3wnie\u017c<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wart<span class=\"_ _0\"> </span>o\u015b\u0107 </span>godziw\u0105 in<span class=\"_ _3\"></span>strument\u00f3w pochodnych w<span class=\"_ _3\"></span>ycenianych<span class=\"_ _3\"></span> wy\u0142\u0105cznie w PLN, kt\u00f3rych<span class=\"_ _3\"></span> wycena zale\u017cy od kurs\u00f3w<span class=\"_ _3\"></span> walutowych.<span class=\"ff2\"> </span>Instrumenty fin<span class=\"_ _4\"></span>ansowe<span class=\"fs3\"> </span>Warto\u015b\u0107 nara\u017c<span class=\"_ _4\"></span>ona na ryzy<span class=\"_ _4\"></span>ko na 31.12.20<span class=\"_ _4\"></span>22<span class=\"ff1\"> </span>razem mln PL<span class=\"_ _4\"></span>N mln USD mln EUR mln CAD Udzia\u0142y i akcje<span class=\"_ _4\"></span><span class=\"ff2\"> </span>4 - - 1 Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w <span class=\"ff2\"> </span>776<span class=\"ls0\"> </span>140<span class=\"ls0\"> </span>30<span class=\"ls0\"> </span>5 \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne i ekwiwalen<span class=\"_ _4\"></span>ty <span class=\"ff2\"> </span>868<span class=\"ls0\"> </span>163<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e po\u017cyczki <span class=\"_ _4\"></span>udzielone na rz<span class=\"_ _4\"></span>ecz wsp\u00f3lnego przed<span class=\"_ _4\"></span>si\u0119wzi\u0119cia<span class=\"ff2\"> </span>9 603 2 182 - - Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe <span class=\"ff2\"> </span>234<span class=\"ls0\"> </span>44<span class=\"ls0\"> </span>- 12<span class=\"ls0\"> </span>Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe* 357<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>- - Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w i <span class=\"_ _4\"></span>podobne<span class=\"ff2\"> </span>(1<span class=\"ls0\"> <span class=\"lsf\">063)</span> </span>(153) (75) (11) Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u zad\u0142u\u017ce<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span>(3<span class=\"ls0\"> <span class=\"lsf\">578)</span> </span>(793) (10) (13) Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span>(49) (9) (2) - * W <span class=\"_ _3\"></span>pozycji <span class=\"_ _f\"></span>pochod<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>instrumenty <span class=\"_ _f\"></span>finansowe <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span><span class=\"ff5\">kolumn<span class=\"_ _3\"></span>ie <span class=\"_ _3\"></span>\u201emln <span class=\"_ _3\"></span>USD\u201d <span class=\"_ _3\"></span>zapre<span class=\"_ _3\"></span>zentowane <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>tran<span class=\"_ _3\"></span>sakcje <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ryn<span class=\"_ _3\"></span>ku <span class=\"_ _3\"></span>metali, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>wycen<span class=\"_ _3\"></span>iane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>USD </span>i <span class=\"ff5\">przeliczan<span class=\"_ _3\"></span>e <span class=\"_ _f\"> </span>n<span class=\"_ _3\"></span>a <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N <span class=\"_ _f\"> </span>p<span class=\"_ _3\"></span>o <span class=\"_ _f\"> </span>ku<span class=\"_ _3\"></span>rsie <span class=\"_ _0\"> </span>z <span class=\"_ _0\"> </span>dnia <span class=\"_ _0\"> </span>ko\u0144cz\u0105cego<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>okres <span class=\"_ _0\"> </span>sp<span class=\"_ _3\"></span>rawozdawczy, <span class=\"_ _0\"> </span>nat<span class=\"_ _3\"></span>omiast <span class=\"_ _0\"> </span>kolumna <span class=\"_ _0\"> </span>\u201eraze<span class=\"_ _3\"></span>m <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>ln <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N\u201d <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>wzgl\u0119dnia <span class=\"_ _0\"> </span>r\u00f3wnie\u017c<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wart<span class=\"_ _0\"> </span>o\u015b\u0107 </span>godziw\u0105 in<span class=\"_ _3\"></span>strument\u00f3w pochodnych w<span class=\"_ _3\"></span>ycenianych<span class=\"_ _3\"></span> wy\u0142\u0105cznie w PLN, kt\u00f3rych<span class=\"_ _3\"></span> wycena zale\u017cy od kurs\u00f3w<span class=\"_ _3\"></span> walutowych.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span>Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci Grupy Kap<span class=\"_ _4\"></span>ita\u0142owej na r<span class=\"_ _4\"></span>yzyko zmian <span class=\"_ _4\"></span>kurs\u00f3w w<span class=\"_ _4\"></span>alutowych w<span class=\"_ _4\"></span> 2023 r<span class=\"_ _4\"></span>. i 2022 r.<span class=\"ff2 fc0\"> </span>Warto\u015b\u0107 nara\u017cona na ryzyko Warto\u015b\u0107 bilansowa 31.12.2023 Zmiana kursu USD/PL<span class=\"_ _3\"></span>N Zmiana kursu EU<span class=\"_ _3\"></span>R/PLN Zmiana kursu CAD/<span class=\"_ _3\"></span>PLN 4,46 (+13%) 3,50 (-11%) 4,79 (+10%) 4,13 (-5%) 3,27 (+10%) 2,77(-7%) Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia</span> finansowe na dzie<span class=\"_ _3\"></span>\u0144 31.12.2023<span class=\"_ _3\"></span><span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>wynik finansowy wynik finansowy<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>Udzia\u0142y i akcje<span class=\"_ _3\"></span><span class=\"ff2\"> </span>4 829<span class=\"ls0\"> </span>- - - - - - - - Nale\u017cno\u015bci od od<span class=\"_ _3\"></span>biorc\u00f3w <span class=\"ff2\"> </span>524<span class=\"ls0\"> </span>932<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>- (38)<span class=\"ls0\"> </span>- 15<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>2 (2)<span class=\"ls0\"> </span>\u015arodki pieni<span class=\"_ _3\"></span>\u0119\u017cne i ekwiwalenty<span class=\"ff2\"> </span>1 306<span class=\"ls0\"> </span>1 729<span class=\"ls0\"> </span>148<span class=\"ls0\"> </span>- (121) - 14<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>7 (5)<span class=\"ls0\"> </span>D\u0142ugoterminowe<span class=\"_ _3\"></span> po\u017cyczki udzielone <span class=\"_ _3\"></span><span class=\"ff2\"> </span>na <span class=\"ff3\">rzecz wsp\u00f3lne<span class=\"_ _3\"></span>go przedsi\u0119wzi\u0119c<span class=\"_ _3\"></span>ia</span> 9 096<span class=\"ls0\"> </span>9 <span class=\"ls3\">096</span> 1 223 - (997) - - - - - Pozosta\u0142e aktywa fi<span class=\"_ _3\"></span>nansowe <span class=\"ff2\"> </span>174<span class=\"ls0\"> </span>847<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>- (13)<span class=\"ls0\"> </span>- - - 5 (3)<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe 292<span class=\"ls0\"> </span>292<span class=\"ls0\"> </span>(4) (500) 4 413<span class=\"ls0\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>- - Zobowi\u0105zania wob<span class=\"_ _3\"></span>ec dostawc\u00f3w <span class=\"_ _3\"></span><span class=\"ff2\"> </span>i podobne (2 238) (6<span class=\"ls0\"> <span class=\"ls3\">385)</span> </span>(121) - 99<span class=\"ls0\"> </span>- (131) - 64<span class=\"ls0\"> </span>- Zobowi\u0105zania z tytu\u0142u z<span class=\"_ _3\"></span>ad\u0142u\u017cenia<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(2 828) (5<span class=\"ls0\"> <span class=\"ls3\">725)</span> </span>(368) - 300<span class=\"ls0\"> </span>- (4)<span class=\"ls0\"> </span>2 (5)<span class=\"ls0\"> </span>3 Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(18) (321) (1)<span class=\"ls0\"> </span>- 1 - (1)<span class=\"ls0\"> </span>1 - - Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy <span class=\"ff2\"> </span>940<span class=\"ls0\"> </span>(765) (107) (11) 73<span class=\"ls0\"> </span>(7) Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody <span class=\"_ _3\"></span><span class=\"ff2\"> </span>(500) 413<span class=\"ls0\"> </span>Warto\u015b\u0107 nara\u017cona na ryzyko Warto\u015b\u0107 bilansowa 31.12.2022 Zmiana kursu USD/PL<span class=\"_ _3\"></span>N Zmiana kursu EU<span class=\"_ _3\"></span>R/PLN Zmiana kursu <span class=\"_ _3\"></span>CAD/PLN 5,03 (+14%) 3,91 (-11%) 5,18 (+10%) 4,48 (-5%) 3,68 (+13%) 2,88 (-11%) Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia</span> finansowe na dzie<span class=\"_ _3\"></span>\u0144 31.12.2022<span class=\"_ _3\"></span><span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>wynik finansowy wynik finansowy<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>Udzia\u0142y i akcje<span class=\"_ _3\"></span><span class=\"ff2\"> </span>4 521<span class=\"ls0\"> </span>- - - - - - - - Nale\u017cno\u015bci od od<span class=\"_ _3\"></span>biorc\u00f3w <span class=\"ff2\"> </span>776<span class=\"ls0\"> </span>1 178<span class=\"ls0\"> </span>88<span class=\"ls0\"> </span>- (68)<span class=\"ls0\"> </span>- 15<span class=\"ls0\"> </span>(6)<span class=\"ls0\"> </span>2 (2)<span class=\"ls0\"> </span>\u015arodki pieni<span class=\"_ _3\"></span>\u0119\u017cne i ekwiwalenty<span class=\"ff2\"> </span>868<span class=\"ls0\"> </span>1 200<span class=\"ls0\"> </span>102<span class=\"ls0\"> </span>- (79)<span class=\"ls0\"> </span>- 10<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>7 (6)<span class=\"ls0\"> </span>D\u0142ugoterminowe<span class=\"_ _3\"></span> po\u017cyczki udzielone n<span class=\"_ _3\"></span>a rzecz <span class=\"ff3\">wsp\u00f3lne<span class=\"_ _3\"></span>go przedsi\u0119wzi\u0119cia<span class=\"_ _3\"></span></span> 9 603<span class=\"ls0\"> </span>9 603<span class=\"ff7 fs8 ls0\"> </span>1 372 - (1<span class=\"ls0\"> 065) </span>- - - - - Pozosta\u0142e aktywa fi<span class=\"_ _3\"></span>nansowe <span class=\"ff2\"> </span>234<span class=\"ls0\"> </span>890<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>- (21)<span class=\"ls0\"> </span>- - - 5 (4)<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe 357<span class=\"ls0\"> </span>357<span class=\"ls0\"> </span>(3)<span class=\"fs5 ls0\"> </span>(1<span class=\"ls0\"> 197)<span class=\"fs5\"> </span></span>(6)<span class=\"fs5 ls0\"> </span>1 193<span class=\"fs5\"> </span>(2)<span class=\"ls0\"> </span>1 - - Zobowi\u0105zania wob<span class=\"_ _3\"></span>ec dostawc\u00f3w <span class=\"_ _3\"></span><span class=\"ff2\"> </span>i podobne (1<span class=\"ls0\"> <span class=\"ls3\">063)</span> </span>(3<span class=\"ls0\"> <span class=\"ls3\">280)</span> </span>(96)<span class=\"ls0\"> </span>- 75<span class=\"ls0\"> </span>- (37)<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>(5)<span class=\"ls0\"> </span>4 Zobowi\u0105zania z tytu\u0142u <span class=\"_ _3\"></span>zad\u0142u\u017cenia<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(3<span class=\"ls0\"> <span class=\"ls3\">578)</span> </span>(6<span class=\"ls0\"> <span class=\"ls3\">443)</span> </span>(499) - 387<span class=\"ls0\"> </span>- (5)<span class=\"ls0\"> </span>2 (5)<span class=\"ls0\"> </span>5 Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(49) (211) (6)<span class=\"ls0\"> </span>- 4 - (1)<span class=\"ls0\"> </span>- - - Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy <span class=\"ff2\"> </span>986<span class=\"ls0\"> </span>- (773) - (20) 9 4 (3) Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody <span class=\"_ _3\"></span><span class=\"ff1\"> </span>(1<span class=\"ls0\"> <span class=\"ls3\">197)</span> </span>1 193<span class=\"ls0\"> </span>- - - - ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": " Hierarchia warto\u015bci godziwej instrument\u00f3w finansowych  Stan na 31.12.2023 Stan na 31.12.2022 warto\u015b\u0107 godziwa warto\u015b\u0107 bilansowa warto\u015b\u0107 godziwa warto\u015b\u0107 bilansowa Klasy instrument\u00f3w finansowych poziom 1 poziom 2 poziom 3 poziom 1 poziom 2 poziom  3 Po\u017cyczki udzielone  -  22 7 778 9 118 -  20 7 787 9 623 Akcje notowane  703 - -  703  422 - -  422 Akcje/udzia\u0142y nienotowane -  126 -  126 -  99 -  99 Nale\u017cno\u015bci od odbiorc\u00f3w -  414 -  414 -  751 -  751 Pochodne instrumenty finansowe, z tego: -  292 -  292 -  357 -  357      Aktywa  -  993 -  993 - 1 510 - 1 510      Zobowi\u0105zania - ( 701) - ( 701) - (1 153) - (1 153) D\u0142ugoterminowe kredyty i po\u017cyczki otrzymane - (2 486) - (2 486) - (2 560) - (2 560) D\u0142ugoterminowe d\u0142u\u017cne papiery warto\u015bciowe (1 627) - - (1 600) (1 952) - - (2 000) Pozosta\u0142e aktywa finansowe -  48  74  122 -  37  65  102 Pozosta\u0142e zobowi\u0105zania finansowe - ( 7) - ( 7) - ( 34) - ( 34)   Grupa nie ujawnia warto\u015bci godziwej instrument\u00f3w finansowych wycenianych w sprawozdaniu z sytuacji finansowej w zamortyzowanym koszcie (za wyj\u0105tkiem udzielonych po\u017cyczek, otrzymanych d\u0142ugoterminowych kredyt\u00f3w i po\u017cyczek oraz d\u0142ugoterminowych d\u0142u\u017cnych papier\u00f3w warto\u015bciowych),  poniewa\u017c korzysta ze zwolnienia wynikaj\u0105cego z MSSF  7.29 (Ujawnianie informacji o warto\u015bci godziwej nie jest wymagane, gdy warto\u015b\u0107 bilansowa jest zasadniczo zbli\u017cona do warto\u015bci godziwej). W bie\u017c\u0105cym okresie sprawozdawczym w Grupie nie dokonano przesuni\u0119\u0107 mi\u0119dzy poszczeg\u00f3lnymi poziomami hierarchii warto\u015bci godziwej instrument\u00f3w finansowych.   Metody  oraz  techniki  wyceny  wykorzystane  przez  Grup\u0119  Kapita\u0142ow\u0105  przy  ustalaniu  warto\u015bci  godziwych poszczeg\u00f3lnych kategorii aktyw\u00f3w finansowych lub zobowi\u0105za\u0144 finansowych. Poziom 1 Akcje notowane Akcje wyceniono w oparciu o notowania GPW w Warszawie S.A. oraz TSX Venture Exchange w Toronto.  D\u0142ugoterminowe d\u0142u\u017cne papiery warto\u015bciowe D\u0142ugoterminowe d\u0142u\u017cne papiery warto\u015bciowe wyceniono w oparciu o notowania na rynku Catalyst prowadzone na GPW w Warszawie S.A.  Poziom 2 Akcje/udzia\u0142y nienotowane Akcje/udzia\u0142y  nienotowane  wyceniane  s\u0105  z  zastosowaniem  wyceny  maj\u0105tkowej  wg  skorygowanych  aktyw\u00f3w  netto. Do wyceny zosta\u0142y  wykorzystane dane  wej\u015bciowe inne ni\u017c pochodz\u0105ce  z  aktywnego rynku, kt\u00f3re s\u0105 obserwowalne (np. ceny  transakcyjne  nieruchomo\u015bci  podobnych  do  nieruchomo\u015bci  b\u0119d\u0105cych  przedmiotem  wyceny,  rynkowe  stopy procentowe obligacji Skarbu Pa\u0144stwa i lokat terminowych w instytucjach finansowych, stopa dyskontowa wolna od ryzyka publikowana przez Europejski Urz\u0105d Nadzoru Ubezpiecze\u0144 i Pracowniczych Program\u00f3w Emerytalnych).  Nale\u017cno\u015bci od odbiorc\u00f3w Nale\u017cno\u015bci  z  tytu\u0142u  realizacji  transakcji  sprzeda\u017cy  dla  kontrakt\u00f3w  rozliczaj\u0105cych  si\u0119  ostatecznie  wg  cen  z przysz\u0142o\u015bci, wyceniono do cen terminowych w zale\u017cno\u015bci od okresu/miesi\u0105ca kwotowania umownego. Ceny terminowe uzyskuje si\u0119 z systemu Reuters.   Dla  nale\u017cno\u015bci obj\u0119tych  faktoringiem pe\u0142nym  warto\u015b\u0107  godziw\u0105 ustala  si\u0119  na  poziomie  warto\u015bci nale\u017cno\u015bci  przekazanej do faktora  (warto\u015b\u0107  nominalna  z  faktury)  pomniejszonej  o  odsetki  stanowi\u0105ce  wynagrodzenie  faktora.  Ze  wzgl\u0119du  na kr\u00f3tki  okres  pomi\u0119dzy  przekazaniem  nale\u017cno\u015bci  do  faktora  a  jej  sp\u0142at\u0105,  warto\u015bci  godziwej  nie  koryguje  si\u0119  o  ryzyko kredytowe faktora i wp\u0142yw up\u0142ywu czasu. Po\u017cyczki udzielone W pozycji tej uj\u0119to po\u017cyczki wycenione w warto\u015bci godziwej dla kt\u00f3rych  warto\u015b\u0107 godziwa zosta\u0142a oszacowana na bazie przep\u0142yw\u00f3w  kontraktowych  (z  umowy)  przy  wykorzystaniu  modelu  zdyskontowanych  przep\u0142yw\u00f3w  pieni\u0119\u017cnych z uwzgl\u0119dnieniem ryzyka kredytowego po\u017cyczkobiorcy. Pozosta\u0142e aktywa/zobowi\u0105zania finansowe W pozycji tej uj\u0119to nale\u017cno\u015bci/zobowi\u0105zania z tytu\u0142u rozliczenia pochodnych instrument\u00f3w finansowych, kt\u00f3rych termin p\u0142atno\u015bci  przypada  dwa  dni  robocze  po  dniu  ko\u0144cz\u0105cym  okres sprawozdawczy.  Instrumenty  te  wycenione  zosta\u0142y  do warto\u015bci godziwej ustalonej wed\u0142ug ceny referencyjnej rozliczenia tych transakcji. Pochodne instrumenty finansowe \u2013 walutowe oraz walutowo-odsetkowe W przypadku transakcji  instrument\u00f3w  pochodnych na  rynku  walutowym oraz  transakcji walutowo-odsetkowych (CIRS), w celu  ustalenia  ich  warto\u015bci  godziwej  pos\u0142u\u017cono  si\u0119  cenami  terminowymi  na  daty  zapadalno\u015bci  poszczeg\u00f3lnych transakcji.  Cena  terminowa  dla  kurs\u00f3w  walutowych  obliczona  zosta\u0142a  na  podstawie  fixingu  i  odpowiednich  st\u00f3p procentowych. Stopy procentowe dla walut oraz wska\u017aniki zmienno\u015bci ich kurs\u00f3w s\u0105 uzyskiwane z serwisu Reuters. Do wyceny opcji europejskich na rynkach walutowych pos\u0142u\u017cono si\u0119 standardowym modelem Garmana-Kohlhagena. Pochodne instrumenty finansowe \u2013 metale  W  przypadku  transakcji  instrument\u00f3w  pochodnych  na  rynku  towarowym,  w  celu  ustalenia  ich  warto\u015bci  godziwej pos\u0142u\u017cono si\u0119 cenami terminowymi na daty zapadalno\u015bci poszczeg\u00f3lnych transakcji. W przypadku miedzi u\u017cyto oficjalne ceny zamkni\u0119cia London Metal Exchange, a w odniesieniu do srebra oraz z\u0142ota - ceny fixing ustalonej na London Bullion Market  Association.  Wska\u017aniki  zmienno\u015bci  oraz  krzywe  terminowe  s\u0142u\u017c\u0105ce  do  wyceny  instrument\u00f3w  pochodnych  na koniec  okresu  sprawozdawczego  uzyskano  z systemu  Reuters.  Do  wyceny  opcji  azjatyckich  na  rynkach  metali wykorzystana zosta\u0142a aproksymacja Levy\u2019ego do metodologii Blacka-Scholesa. D\u0142ugoterminowe kredyty i po\u017cyczki otrzymane Warto\u015b\u0107  godziwa  kredyt\u00f3w  i  po\u017cyczek  szacowana  jest  poprzez  zdyskontowanie  zwi\u0105zanych  z  tymi  zobowi\u0105zaniami przep\u0142yw\u00f3w finansowych w terminach i na warunkach wynikaj\u0105cych z um\u00f3w przy zastosowaniu bie\u017c\u0105cych st\u00f3p.  Poziom 3 Po\u017cyczki udzielone  Do  kategorii  tej  zaliczamy  po\u017cyczki  udzielone  wyceniane  w  sprawozdaniu  z  sytuacji  finansowej  w  zamortyzowanym koszcie,  ze  wzgl\u0119du  na  wykorzystanie  w wycenie  do  warto\u015bci  godziwej  za\u0142o\u017ce\u0144  nieobserwowalnych.  W  oszacowaniu warto\u015bci  godziwej  tych  po\u017cyczek  istotnym  elementem  szacunku  s\u0105  prognozowane  przep\u0142ywy  pieni\u0119\u017cne  Sierra  Gorda S.C.M.,  kt\u00f3re  stanowi\u0105  nieobserwowalne  dane  wej\u015bciowe  i  zgodnie  z  MSSF  13  warto\u015b\u0107  godziwa  tych  aktyw\u00f3w klasyfikowana  jest  do poziomu  3  hierarchii.  Stopa  dyskonta  przyj\u0119ta  do  wyliczenia  warto\u015bci  godziwej  po\u017cyczek wycenianych w zamortyzowanym koszcie wynosi 9,13% ( na dzie\u0144 31 grudnia 2022 r. 9,75%). Szczeg\u00f3\u0142owe  ujawnienia  w  zakresie  za\u0142o\u017ce\u0144  przyj\u0119tych  do  wyceny  po\u017cyczek  zaprezentowano  w  Nocie  6.2,  natomiast wra\u017cliwo\u015b\u0107  warto\u015bci  godziwej  zakwalifikowanej  do  poziomu  3  dla  udzielonych  po\u017cyczek  w  Nocie  7.5.2.4.  Na  dzie\u0144 31 grudnia  2023  r.  za\u0142o\u017cenia  przyj\u0119te  do  prognozowanych  przep\u0142yw\u00f3w  pieni\u0119\u017cnych  zastosowane  do  wyceny  warto\u015bci godziwej s\u0105 sp\u00f3jne z za\u0142o\u017ceniami dot. obliczenia warto\u015bci bilansowej, natomiast r\u00f3\u017cnica pomi\u0119dzy warto\u015bci\u0105 bilansowa a warto\u015bci\u0105 godziw\u0105 wynika z przyj\u0119cia r\u00f3\u017cnych st\u00f3p dyskontowych. Pozosta\u0142e aktywa finansowe W pozycji tej uj\u0119to nale\u017cno\u015b\u0107 z tytu\u0142u p\u0142atno\u015bci warunkowych zwi\u0105zanych z umow\u0105 zbycia sp\u00f3\u0142ki zale\u017cnej S.C.M. Franke, kt\u00f3ra  zosta\u0142a  oszacowana  na  podstawie  modelu  prawdopodobie\u0144stwa,  wynikaj\u0105cego  z  oferty  wi\u0105\u017c\u0105cej z uwzgl\u0119dnieniem dyskonta dla wyp\u0142at na lata przysz\u0142e. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "Metody <span class=\"_ _c\"> </span>oraz <span class=\"_ _d\"> </span>techniki <span class=\"_ _c\"> </span>wyceny <span class=\"_ _c\"> </span>wykorzystane <span class=\"_ _c\"> </span>przez <span class=\"_ _c\"> </span>G<span class=\"_ _3\"></span>rup\u0119 <span class=\"_ _d\"> </span>Kapita\u0142ow<span class=\"_ _4\"></span>\u0105 <span class=\"_ _d\"> </span>przy <span class=\"_ _c\"> </span>ustalaniu <span class=\"_ _c\"> </span>warto\u015bci <span class=\"_ _d\"> </span>godziwyc<span class=\"_ _4\"></span>h poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h kategorii <span class=\"_ _4\"></span>aktyw\u00f3w fi<span class=\"_ _4\"></span>nansowych l<span class=\"_ _4\"></span>ub zobowi\u0105<span class=\"_ _4\"></span>za\u0144 finans<span class=\"_ _4\"></span>owych.<span class=\"ff1\"> </span>Poziom 1 Akcje notowane<span class=\"_ _4\"></span> Akcje wycenion<span class=\"_ _4\"></span>o w oparciu <span class=\"_ _4\"></span>o notowania <span class=\"_ _4\"></span>GPW w Warsz<span class=\"_ _4\"></span>awie S.A. o<span class=\"_ _4\"></span>raz TSX Ventur<span class=\"_ _4\"></span>e Exchange w <span class=\"_ _4\"></span>Toronto.  D\u0142ugoterminow<span class=\"_ _4\"></span>e d\u0142u\u017cne pa<span class=\"_ _4\"></span>piery warto\u015bc<span class=\"_ _4\"></span>iowe<span class=\"ff2\"> </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>d\u0142u\u017cne <span class=\"_ _3\"></span>papiery <span class=\"_ _3\"></span>warto\u015bciowe <span class=\"_ _3\"></span>wyceniono <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>oparciu <span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>notowania <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku<span class=\"_ _3\"></span><span class=\"ff7 fs8\"> <span class=\"_ _f\"></span></span><span class=\"ff2\">Catalyst <span class=\"_ _3\"></span>prowadzone <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>GPW </span>w Warszawie S.A. <span class=\"_ _4\"></span> Poziom 2 Akcje/udzia\u0142y ni<span class=\"_ _4\"></span>enotowan<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>Akcje/udzia\u0142y <span class=\"_ _10\"> </span>nienotowane <span class=\"_ _10\"> </span>wyceniane <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>zastosowaniem <span class=\"_ _10\"> </span>wyceny <span class=\"_ _10\"> </span>maj\u0105tkowej <span class=\"_ _11\"> </span>wg <span class=\"_ _11\"> </span>skorygo<span class=\"_ _4\"></span>wanych <span class=\"_ _10\"> </span>aktyw\u00f3w <span class=\"_ _11\"> </span>netto. Do<span class=\"ls0\"> <span class=\"ff3\">wyceny <span class=\"_ _f\"></span>zosta\u0142y <span class=\"_ _0\"> </span>wykorzystane <span class=\"_ _f\"></span>dane <span class=\"_ _1\"> </span>wej\u015bciowe <span class=\"_ _0\"></span>inne <span class=\"_ _f\"></span>ni\u017c <span class=\"_ _0\"></span>pochodz\u0105ce <span class=\"_ _0\"> </span>z <span class=\"_ _0\"> </span>aktywnego <span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ynku, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>obserwowalne <span class=\"_ _f\"></span>(np. </span></span>ceny <span class=\"_ _c\"> </span>transakcyjne <span class=\"_ _c\"> </span>nieruchomo\u015bci <span class=\"_ _c\"> </span>podobnych <span class=\"_ _c\"> </span>do <span class=\"_ _d\"> </span>nieruchomo\u015bci <span class=\"_ _c\"> </span>b\u0119d\u0105cych <span class=\"_ _c\"> </span>przedmiotem <span class=\"_ _14\"> </span>wyc<span class=\"_ _3\"></span>eny,<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>rynkowe <span class=\"_ _d\"> </span>stopy procentowe obligacji Skarbu Pa\u0144<span class=\"_ _4\"></span>stwa i lokat terminowych w instytucjach finansow<span class=\"_ _4\"></span>ych, stopa dyskontowa wolna od ryzyka<span class=\"_ _4\"></span> publ<span class=\"ff3 ls0\">ikowana pr<span class=\"_ _4\"></span>zez Europejski <span class=\"_ _4\"></span>Urz\u0105d <span class=\"_ _4\"></span>Nadzoru Ubezpie<span class=\"_ _4\"></span>cze\u0144 i Pra<span class=\"_ _4\"></span>cowniczych Program<span class=\"_ _4\"></span>\u00f3w Emery<span class=\"_ _4\"></span>talnych). <span class=\"ff2\"> </span></span>Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w<span class=\"ff2\"> </span>Nale\u017cno\u015bci <span class=\"_ _12\"> </span>z  tytu\u0142u <span class=\"_ _12\"> </span>realizacji  tr<span class=\"_ _4\"></span>ansakcji <span class=\"_ _12\"> </span>sprzeda\u017cy  dla <span class=\"_ _2\"> </span>kontrakt\u00f3w  rozliczaj\u0105c<span class=\"_ _4\"></span>ych  si<span class=\"_ _4\"></span>\u0119  ostateczni<span class=\"_ _4\"></span>e  wg  cen <span class=\"_ _2\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>przysz\u0142o\u015bci, wyceniono <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>cen <span class=\"_ _f\"></span>terminowych <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>zale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>okresu/miesi\u0105c<span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>kwo<span class=\"_ _3\"></span>towania <span class=\"_ _3\"></span>umownego. <span class=\"_ _3\"></span>Ceny <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>erminowe <span class=\"_ _3\"></span>uzyskuje <span class=\"_ _3\"></span>si\u0119 z systemu Reut<span class=\"_ _4\"></span>ers.   Dla <span class=\"_ _1\"> </span>n<span class=\"ff3\">ale\u017cno\u015bci <span class=\"_ _0\"></span>obj\u0119tych <span class=\"_ _1\"> </span>faktoringiem <span class=\"_ _0\"></span>pe\u0142nym</span> <span class=\"_ _1\"> </span><span class=\"ff3\">warto\u015b\u0107 <span class=\"_ _1\"> </span>godziw\u0105 <span class=\"_ _0\"></span>ustala <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>poziomie <span class=\"_ _1\"> </span>warto\u015bci<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _1\"> </span>przekazanej </span>do<span class=\"ls0\"> <span class=\"ff3\">faktora <span class=\"_ _2\"> </span>(warto\u015b\u0107 <span class=\"_ _1\"> </span>nominalna <span class=\"_ _1\"> </span>z <span class=\"_ _12\"> </span>faktury) <span class=\"_ _2\"> </span>pomniejsz<span class=\"_ _4\"></span>onej <span class=\"_ _2\"> </span>o <span class=\"_ _2\"> </span>odsetki <span class=\"_ _2\"> </span>stanowi\u0105c<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>wynagrodzeni<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>faktora. <span class=\"_ _1\"> </span>Ze  wz<span class=\"_ _4\"></span>gl\u0119du <span class=\"_ _1\"> </span>na </span></span>kr\u00f3tki <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>kres <span class=\"_ _2\"> </span>pomi\u0119dzy <span class=\"_ _12\"> </span>przekaza<span class=\"_ _4\"></span>niem  nale\u017cn<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _2\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>faktora <span class=\"_ _12\"> </span>a  jej <span class=\"_ _2\"> </span>sp\u0142at\u0105,  wa<span class=\"_ _4\"></span>rto\u015bci <span class=\"_ _2\"> </span>godziwej  n<span class=\"_ _4\"></span>ie  kor<span class=\"_ _4\"></span>yguje <span class=\"_ _2\"> </span>si\u0119  o <span class=\"_ _12\"> </span>ryzyk<span class=\"_ _4\"></span>o kredytowe fakt<span class=\"_ _4\"></span>ora i wp\u0142yw <span class=\"_ _4\"></span>up\u0142ywu <span class=\"_ _4\"></span>czasu.<span class=\"ff2\"> </span>P<span class=\"ff3\">o\u017cyczki</span> udzielon<span class=\"_ _4\"></span>e W <span class=\"_ _0\"></span>pozycji <span class=\"_ _0\"></span>tej <span class=\"_ _0\"></span>uj\u0119to <span class=\"_ _0\"></span>po\u017cyczki <span class=\"_ _0\"></span>wyceni<span class=\"_ _4\"></span>one <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _0\"></span>dla <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _1\"> </span>warto\u015b\u0107 <span class=\"_ _f\"></span>godziwa <span class=\"_ _0\"></span>zosta\u0142a <span class=\"_ _0\"></span>oszacowana <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>bazie<span class=\"_ _4\"></span> przep\u0142yw\u00f3w <span class=\"_ _17\"> </span>kontraktowych <span class=\"_ _17\"> </span>(z <span class=\"_ _1f\"> </span>umowy) <span class=\"_ _1f\"> </span>przy <span class=\"_ _17\"> </span>wykorzystaniu <span class=\"_ _17\"> </span>modelu <span class=\"_ _1f\"> </span>zdyskontowan<span class=\"_ _4\"></span>ych <span class=\"_ _17\"> </span>przep\u0142yw\u00f3w <span class=\"_ _1f\"> </span>pieni\u0119\u017cn<span class=\"_ _4\"></span>ych z <span class=\"ff3\">uwzgl\u0119dnieniem r<span class=\"_ _4\"></span>yzyka <span class=\"_ _4\"></span>kredytoweg<span class=\"_ _4\"></span>o po\u017cyczkob<span class=\"_ _4\"></span>iorcy.<span class=\"ff2\"> </span></span>Pozosta\u0142e aktywa<span class=\"_ _4\"></span>/zobowi\u0105za<span class=\"_ _4\"></span>nia finansow<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>W <span class=\"_ _f\"></span>pozycji <span class=\"_ _f\"></span>tej <span class=\"_ _f\"></span>uj<span class=\"ff3\">\u0119</span>to <span class=\"_ _f\"></span>nale<span class=\"_ _3\"></span><span class=\"ff3\">\u017c</span><span class=\"ls4d\">no</span><span class=\"ff3\">\u015b</span>ci/zobowi<span class=\"ff3\">\u0105</span>za<span class=\"_ _4\"></span>nia <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>tytu<span class=\"ff3\">\u0142</span>u <span class=\"_ _f\"></span>ro<span class=\"ff3\">zliczenia <span class=\"_ _f\"></span>pochodnych <span class=\"_ _f\"></span>instrum<span class=\"_ _4\"></span>ent\u00f3w <span class=\"_ _f\"></span>finansowych,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>kt\u00f3<span class=\"ff2\">rych <span class=\"_ _f\"></span>termin </span></span>p<span class=\"ff3\">\u0142</span>atno<span class=\"ff3\">\u015b</span>ci <span class=\"_ _1\"> </span>przypada <span class=\"_ _1\"> </span>dwa <span class=\"_ _1\"> </span>dni <span class=\"_ _1\"> </span>ro<span class=\"_ _3\"></span>bocze <span class=\"_ _1\"> </span>po <span class=\"_ _2\"> </span>dniu <span class=\"_ _1\"> </span>ko<span class=\"ff3\">\u0144</span><span class=\"ls18\">cz</span><span class=\"ff3\">\u0105</span>cym <span class=\"_ _2\"> </span>okres <span class=\"_ _0\"></span>sprawozdawczy. <span class=\"_ _1\"> </span>Instrumenty <span class=\"_ _1\"> </span>te <span class=\"_ _2\"> </span>wycenione <span class=\"_ _1\"> </span>zosta<span class=\"ff3\">\u0142</span>y <span class=\"_ _2\"> </span>do warto<span class=\"ff3\">\u015b</span>ci godziwej us<span class=\"_ _4\"></span>talonej w<span class=\"_ _4\"></span>ed<span class=\"ff3\">\u0142</span>ug ceny <span class=\"_ _4\"></span>referencyjn<span class=\"_ _4\"></span>ej rozliczenia<span class=\"_ _4\"></span> tych transakcji<span class=\"_ _4\"></span>. Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe <span class=\"ff3\">\u2013</span> walutow<span class=\"_ _4\"></span>e oraz walut<span class=\"_ _4\"></span>owo-odsetkow<span class=\"_ _4\"></span>e W <span class=\"_ _0\"></span>przypadku <span class=\"_ _0\"></span>transakcji <span class=\"_ _1\"> </span>instrument<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"> </span>pochodnych <span class=\"_ _0\"></span>na <span class=\"_ _0\"> </span>rynku <span class=\"_ _1\"> </span>walutowym <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"> </span>t<span class=\"_ _3\"></span>ransakcji <span class=\"_ _f\"></span>walutowo<span class=\"_ _3\"></span><span class=\"ff2\">-odsetk<span class=\"_ _4\"></span>owych <span class=\"_ _0\"></span>(CIRS), </span>w <span class=\"ff3\">celu <span class=\"_ _15\"> </span>ustalenia <span class=\"_ _15\"> </span>ich <span class=\"_ _15\"> </span>warto\u015bci <span class=\"_ _15\"> </span>godziwej <span class=\"_ _15\"> </span>pos\u0142u\u017cono <span class=\"_ _15\"> </span>si\u0119 <span class=\"_ _15\"> </span>cenami <span class=\"_ _15\"> </span>terminowymi <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>daty <span class=\"_ _14\"> </span>zapadalno\u015bci <span class=\"_ _15\"> </span>poszczeg\u00f3ln<span class=\"_ _4\"></span>ych </span>transakcji. <span class=\"_ _15\"> </span>Cena <span class=\"_ _15\"> </span>termin<span class=\"_ _4\"></span>owa <span class=\"_ _15\"> </span>dla <span class=\"_ _11\"> </span>kurs\u00f3w <span class=\"_ _15\"> </span>walutowych <span class=\"_ _15\"> </span>obliczona<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>zosta\u0142a <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>podstawie <span class=\"_ _11\"> </span>fixingu <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>odpowiednich <span class=\"_ _11\"> </span>st\u00f3p procentowych. <span class=\"_ _f\"></span>Stopy <span class=\"_ _f\"></span>procentowe <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>walut <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>wska\u017aniki <span class=\"_ _0\"></span>zmienno\u015bci <span class=\"_ _f\"></span>ich <span class=\"_ _0\"></span>kurs\u00f3w <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>uzyskiwane <span class=\"_ _f\"></span>z<span class=\"_ _3\"></span><span class=\"ff2\"> serwisu <span class=\"_ _f\"></span>Reuters. <span class=\"_ _f\"></span>Do </span>wyceny opcji eur<span class=\"_ _4\"></span>opejskich na <span class=\"ff3\">ryn<span class=\"_ _4\"></span>kach waluto<span class=\"_ _4\"></span>wych pos<span class=\"_ _4\"></span>\u0142u\u017cono si\u0119 standar<span class=\"_ _4\"></span>dowym mod<span class=\"_ _4\"></span>elem Garma<span class=\"_ _4\"></span>na<span class=\"ff2\">-Kohlhagena.<span class=\"_ _4\"></span> </span></span>Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe <span class=\"ff3\">\u2013</span> metale <span class=\"_ _4\"></span> W <span class=\"_ _11\"> </span>przypadku <span class=\"_ _15\"> </span>transakcji <span class=\"_ _11\"> </span>instrument\u00f3w <span class=\"_ _11\"> </span>pochodnych <span class=\"_ _11\"> </span>na <span class=\"_ _15\"> </span>rynku <span class=\"_ _11\"> </span>towarowym, <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>celu <span class=\"_ _15\"> </span>ustalenia <span class=\"_ _11\"> </span>ich <span class=\"_ _11\"> </span>warto\u015bci <span class=\"_ _15\"> </span>godziwej pos\u0142u\u017cono <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>cenami <span class=\"_ _f\"></span>terminow<span class=\"_ _4\"></span>ymi <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>daty <span class=\"_ _f\"></span>zapadalno\u015bci <span class=\"_ _3\"></span>poszczeg<span class=\"_ _4\"></span>\u00f3lnych <span class=\"_ _3\"></span>transakcji. <span class=\"_ _3\"></span>W <span class=\"_ _f\"></span>przypadku <span class=\"_ _3\"></span>miedzi <span class=\"_ _3\"></span>u\u017cyto <span class=\"_ _3\"></span>oficjalne ceny <span class=\"_ _3\"></span>zamkni\u0119cia <span class=\"_ _3\"></span>London <span class=\"_ _3\"></span>Metal <span class=\"_ _f\"></span>Excha<span class=\"ff2\">nge, <span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>w odniesieniu <span class=\"_ _3\"></span>do </span>srebra <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>z\u0142ot<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span><span class=\"ff2\">- <span class=\"_ _f\"></span>ceny <span class=\"_ _3\"></span>fixing <span class=\"_ _3\"></span>ustalonej <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>London <span class=\"_ _3\"></span>Bullion </span>Market  Ass<span class=\"_ _4\"></span>ociation. <span class=\"_ _12\"> </span>Wska\u017aniki <span class=\"_ _2\"> </span>zmienno\u015bci  oraz <span class=\"_ _2\"> </span>krzywe  terminowe <span class=\"_ _2\"> </span>s\u0142<span class=\"_ _3\"></span>u\u017c\u0105c<span class=\"_ _4\"></span>e  d<span class=\"_ _4\"></span>o  wyceny <span class=\"_ _2\"> </span>instrument\u00f3w  p<span class=\"_ _4\"></span>ochodnych <span class=\"_ _2\"> </span>na koniec <span class=\"_ _d\"> </span>okresu <span class=\"_ _d\"> </span>sprawozdawczego <span class=\"_ _d\"> </span>uzyskano <span class=\"_ _d\"> </span>z systemu <span class=\"_ _d\"> </span>Reuters. <span class=\"_ _d\"> </span>Do <span class=\"_ _13\"> </span>wyceny <span class=\"_ _d\"> </span>opcji <span class=\"_ _13\"> </span>azjatycki<span class=\"_ _4\"></span>ch <span class=\"_ _d\"> </span>na <span class=\"_ _13\"> </span>rynkach <span class=\"_ _d\"> </span>metali<span class=\"_ _4\"></span> wykorzystana z<span class=\"_ _4\"></span>osta\u0142a aprok<span class=\"_ _4\"></span>symacja Le<span class=\"_ _4\"></span>vy\u2019ego do me<span class=\"_ _4\"></span>todologii B<span class=\"_ _4\"></span>lacka<span class=\"ff2\">-Scholesa. </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e kredyty i p<span class=\"_ _4\"></span>o\u017cyczki <span class=\"_ _4\"></span>otrzymane<span class=\"ff2\"> </span>Warto\u015b\u0107 <span class=\"_ _19\"> </span>g<span class=\"_ _3\"></span>odziwa  kredyt\u00f3w <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>p<span class=\"_ _3\"></span>o\u017cyczek  szacowana <span class=\"_ _10\"> </span>jest <span class=\"_ _11\"> </span>poprze<span class=\"_ _4\"></span>z <span class=\"_ _10\"> </span>zdyskontowanie <span class=\"_ _10\"> </span>zwi\u0105zanych  z <span class=\"_ _10\"> </span>tymi <span class=\"_ _10\"> </span>zobo<span class=\"_ _3\"></span>wi\u0105zaniami przep\u0142yw\u00f3w finans<span class=\"_ _4\"></span>owych w <span class=\"_ _4\"></span>terminach <span class=\"_ _4\"></span>i na warun<span class=\"_ _4\"></span>kach wynikaj\u0105cy<span class=\"_ _4\"></span>ch z um\u00f3w pr<span class=\"_ _4\"></span>zy zastosowaniu bi<span class=\"_ _4\"></span>e\u017c\u0105cych s<span class=\"_ _4\"></span>t\u00f3p. <span class=\"ff2\"> </span>Poziom 3 P<span class=\"ff3\">o\u017cyczki</span> udzielon<span class=\"_ _4\"></span>e  Do  kategorii  tej  zaliczamy  po\u017cy<span class=\"_ _4\"></span>czki  udzielone  wycenian<span class=\"_ _4\"></span>e  w  sprawozdaniu  z  sytuacji  finans<span class=\"_ _4\"></span>owej  w  zamortyz<span class=\"_ _4\"></span>owanym<span class=\"_ _4\"></span> koszcie,  ze  wzgl\u0119du  na  wykorzystanie  w<span class=\"ff2\"> </span>wycenie  do  warto\u015bci  godziwej  za\u0142o\u017ce\u0144  nieobserwo<span class=\"_ _4\"></span>walnych.  W  oszacowaniu<span class=\"_ _4\"></span> warto\u015bci <span class=\"_ _2\"> </span>godziwej  t<span class=\"_ _4\"></span>ych  p<span class=\"_ _4\"></span>o\u017cycze<span class=\"_ _4\"></span>k <span class=\"_ _12\"> </span>istotnym  el<span class=\"_ _4\"></span>ementem <span class=\"_ _2\"> </span>szacunku <span class=\"_ _2\"> </span>s\u0105  prognoz<span class=\"_ _4\"></span>owane <span class=\"_ _2\"> </span>przep\u0142ywy  pieni<span class=\"_ _4\"></span>\u0119\u017cne <span class=\"_ _2\"> </span>Sie<span class=\"_ _3\"></span>rra <span class=\"_ _2\"> </span>Gorda S.C.M., <span class=\"_ _14\"> </span>kt\u00f3re <span class=\"_ _c\"> </span>stanowi\u0105 <span class=\"_ _14\"> </span>nieobserwowalne <span class=\"_ _14\"> </span>dane <span class=\"_ _c\"> </span>wej\u015bciowe <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>zgo<span class=\"_ _3\"></span>dnie <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>M<span class=\"_ _3\"></span>SSF <span class=\"_ _14\"> </span>13 <span class=\"_ _c\"> </span>warto\u015b\u0107 <span class=\"_ _14\"> </span>godziwa <span class=\"_ _14\"> </span>tych <span class=\"_ _c\"> </span>aktyw\u00f3w klasyfikowana <span class=\"_ _14\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _14\"> </span>do<span class=\"_ _3\"></span> <span class=\"ff3\">poziomu<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>3 <span class=\"_ _d\"> </span>hierarchii. <span class=\"_ _c\"> </span>Stopa <span class=\"_ _c\"> </span>dyskonta <span class=\"_ _c\"> </span>przyj\u0119ta <span class=\"_ _c\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _c\"> </span>wyliczenia<span class=\"ff2\"> <span class=\"_ _d\"> </span></span>warto\u015bci <span class=\"_ _c\"> </span>godziwej <span class=\"_ _c\"> </span>po\u017cyczek </span>wycenianych w za<span class=\"_ _4\"></span>mortyzowa<span class=\"_ _4\"></span>nym koszcie wyno<span class=\"_ _4\"></span>si 9,13<span class=\"_ _4\"></span>% <span class=\"ff3\">( na dzie\u0144 3<span class=\"_ _4\"></span>1 grudnia 2<span class=\"_ _4\"></span>022 r. 9,7<span class=\"_ _4\"></span>5%).<span class=\"ff2\"> </span></span>Szczeg\u00f3\u0142owe <span class=\"_ _2\"> </span>ujawnienia <span class=\"_ _2\"> </span>w <span class=\"_ _12\"> </span>zakresie <span class=\"_ _2\"> </span>za\u0142o\u017ce\u0144 <span class=\"_ _12\"> </span>przyj\u0119tych <span class=\"_ _2\"> </span>do  wy<span class=\"_ _4\"></span>ceny <span class=\"_ _2\"> </span>po\u017cyczek <span class=\"_ _2\"> </span>zaprezentowano <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>N<span class=\"_ _3\"></span>ocie <span class=\"_ _2\"> </span>6.2, <span class=\"_ _2\"> </span>natomiast wra\u017cliwo\u015b\u0107 <span class=\"_ _10\"> </span>warto\u015bci  godziwej <span class=\"_ _10\"> </span>zakwalifikowanej  do <span class=\"_ _10\"> </span>poziomu <span class=\"_ _10\"> </span>3  dla <span class=\"_ _10\"> </span>udzielonych <span class=\"_ _10\"> </span>po\u017cyczek <span class=\"_ _19\"> </span>w <span class=\"_ _10\"> </span>Nocie <span class=\"_ _10\"> </span>7.5.2.4. <span class=\"_ _11\"> </span>Na <span class=\"_ _10\"> </span>dzie\u0144 31<span class=\"ls0\"> grudnia <span class=\"_ _2\"> </span>2023 <span class=\"_ _1\"> </span><span class=\"ff3\">r. <span class=\"_ _12\"> </span>za\u0142o\u017cenia <span class=\"_ _2\"> </span>przyj\u0119te <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>progn<span class=\"_ _4\"></span>ozowanych <span class=\"_ _2\"> </span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _2\"> </span>pieni\u0119\u017cnych <span class=\"_ _1\"> </span>zastosowane <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>wyceny <span class=\"_ _1\"> </span>warto\u015bci </span></span>godziwej <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>sp\u00f3jne <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>za\u0142o\u017ceniami <span class=\"_ _f\"></span>dot<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span>obliczenia <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _0\"></span>bilansowej, <span class=\"_ _f\"></span>nato<span class=\"_ _3\"></span>mia<span class=\"_ _4\"></span>st <span class=\"_ _f\"></span>r\u00f3<span class=\"_ _3\"></span>\u017cni<span class=\"_ _4\"></span>ca <span class=\"_ _f\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>warto\u015bci\u0105 <span class=\"_ _0\"></span>bilansow<span class=\"_ _4\"></span>a a <span class=\"ff3\">warto\u015bci\u0105 godziw\u0105<span class=\"_ _4\"></span> wynika <span class=\"_ _4\"></span>z przyj\u0119cia r\u00f3\u017cnych <span class=\"_ _4\"></span>st\u00f3p dysk<span class=\"_ _4\"></span>ontowyc<span class=\"_ _4\"></span>h.<span class=\"ff2\"> </span></span>Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe<span class=\"ff2\"> </span>W <span class=\"_ _3\"></span>pozycji tej <span class=\"_ _3\"></span>uj\u0119to <span class=\"_ _3\"></span>nale\u017cn<span class=\"_ _4\"></span>o\u015b\u0107 <span class=\"_ _3\"></span>z tytu\u0142u <span class=\"_ _3\"></span>p\u0142atno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _3\"></span>warunk<span class=\"_ _4\"></span>owych zwi\u0105zanych <span class=\"_ _3\"></span>z umow\u0105 <span class=\"_ _3\"></span>zbycia sp\u00f3\u0142ki <span class=\"_ _3\"></span>zale\u017cnej S.C.M. <span class=\"_ _3\"></span>Fr<span class=\"_ _3\"></span><span class=\"ff2\">anke,<span class=\"_ _4\"></span> </span>kt\u00f3ra <span class=\"_ _e\"> </span>zosta\u0142a <span class=\"_ _32\"> </span>oszacowana <span class=\"_ _32\"> </span>na <span class=\"_ _e\"> </span>podstawie <span class=\"_ _32\"> </span>modelu <span class=\"_ _e\"> </span>prawdop<span class=\"_ _4\"></span>odobie\u0144stwa, <span class=\"_ _32\"> </span>wynikaj\u0105cego <span class=\"_ _32\"> </span>z <span class=\"_ _e\"> </span>oferty <span class=\"_ _e\"> </span>wi\u0105\u017c\u0105cej<span class=\"_ _4\"></span> z <span class=\"ff3\">uwzgl\u0119dnieniem d<span class=\"_ _4\"></span>yskonta dla<span class=\"_ _4\"></span> wyp\u0142a<span class=\"_ _4\"></span>t na lata pr<span class=\"_ _4\"></span>zysz\u0142e.<span class=\"ff2\"> </span></span> Nota 7.2 Poch<span class=\"_ _4\"></span>odne instrum<span class=\"_ _4\"></span>enty finansow<span class=\"_ _4\"></span>e Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Pochodne <span class=\"_ _0\"></span>instrumenty <span class=\"_ _0\"></span>finansowe <span class=\"_ _0\"></span>zalicza <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>aktyw\u00f3w/zobowi\u0105<span class=\"_ _4\"></span>za\u0144 <span class=\"_ _1\"> </span><span class=\"ff2\">finansowych <span class=\"_ _0\"></span>wycenianych <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span></span>warto\u015bci<span class=\"ff2\"> <span class=\"_ _1\"> </span>godziwej </span>przez wynik finans<span class=\"_ _4\"></span>owy, o ile nie <span class=\"ff3\">z<span class=\"_ _4\"></span>osta\u0142y w<span class=\"_ _4\"></span>yznaczone jako ins<span class=\"_ _4\"></span>trumenty <span class=\"_ _4\"></span>zabezpieczaj\u0105<span class=\"_ _4\"></span>ce<span class=\"ff2\">. </span></span>Transakcje kupna <span class=\"_ _4\"></span>lub sprzeda\u017cy i<span class=\"_ _4\"></span>nstrumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych ujmuje<span class=\"ff2\"> </span>si\u0119 na dzie\u0144 <span class=\"_ _4\"></span>przeprowadz<span class=\"_ _4\"></span>enia (<span class=\"_ _4\"></span>zawarcia) transa<span class=\"_ _4\"></span>kcji. <span class=\"ff2\"> </span>Instrumenty <span class=\"_ _3\"></span>pochodne <span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>wyznaczone <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>zabezpieczaj\u0105ce, <span class=\"_ _3\"></span>okre\u015blane <span class=\"_ _3\"></span>jako <span class=\"_ _f\"></span>instrumenty <span class=\"_ _3\"></span>pochodne <span class=\"_ _3\"></span>handlowe, <span class=\"_ _3\"></span>ujmuje si\u0119 <span class=\"_ _f\"></span>pocz\u0105tkow<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _3\"></span>godziwej <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>wycenia <span class=\"_ _f\"></span>na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _f\"></span>ko\u0144cz\u0105cy <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>es <span class=\"_ _f\"></span>sprawozdawcz<span class=\"_ _4\"></span>y <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>uj\u0119ciem<span class=\"_ _4\"></span> zysk\u00f3w/strat z<span class=\"_ _4\"></span> wyceny w <span class=\"_ _4\"></span>wyniku finans<span class=\"_ _4\"></span>owym. <span class=\"ff2\"> </span>W Grupie <span class=\"_ _3\"></span>Kapita\u0142<span class=\"_ _4\"></span>owej KGHM Polska <span class=\"_ _3\"></span>Mied\u017a S.A. Jednostka Dominuj\u0105ca  <span class=\"_ _3\"></span>stosuje rachunkowo\u015b\u0107 zabezpiecz<span class=\"_ _4\"></span>e\u0144 przep\u0142yw\u00f3w pieni\u0119\u017cnych.  Celem <span class=\"_ _10\"> </span>stosowania  rachunkowo\u015bci <span class=\"_ _10\"> </span>zabezpiecze\u0144  jest <span class=\"_ _10\"> </span>ograniczenie <span class=\"_ _19\"> </span>zmie<span class=\"_ _3\"></span>nno\u015bci <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>netto <span class=\"_ _19\"> </span>Je<span class=\"_ _3\"></span>dnos<span class=\"_ _4\"></span>tki Dominuj\u0105cej, <span class=\"_ _0\"></span>wynikaj\u0105cej <span class=\"_ _0\"></span>z <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kresowy<span class=\"_ _4\"></span>ch <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>wyceny <span class=\"_ _1\"> </span>transakcji <span class=\"_ _0\"></span>zabezpieczaj\u0105cych <span class=\"_ _0\"></span>poszczeg\u00f3ln<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"> </span>rynkowe, <span class=\"_ _1\"> </span>na kt\u00f3re <span class=\"_ _1\"> </span>nara\u017cona <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>Jednostka <span class=\"_ _0\"> </span>Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105ca. <span class=\"_ _1\"> </span>Instrumentami <span class=\"_ _0\"> </span>zabezpieczaj\u0105cymi <span class=\"_ _1\"> </span>mog\u0105 <span class=\"_ _0\"></span>by\u0107 <span class=\"_ _1\"> </span>inst<span class=\"_ _3\"></span>ru<span class=\"_ _4\"></span>menty <span class=\"_ _1\"> </span>pochodne <span class=\"_ _0\"></span>oraz kredyty i <span class=\"ff3\">po\u017cycz<span class=\"_ _4\"></span>ki w walucie <span class=\"_ _4\"></span>obcej. <span class=\"ff2\"> </span></span>Wyznaczane <span class=\"_ _1\"> </span>zabezpiecz<span class=\"_ _4\"></span>enia <span class=\"_ _1\"> </span>dotycz\u0105 <span class=\"_ _1\"> </span>przysz\u0142ych <span class=\"_ _1\"> </span>prognozowanyc<span class=\"_ _4\"></span>h <span class=\"_ _1\"> </span>transakcji <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>przyj\u0119tych <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>Planie <span class=\"_ _1\"> </span>Sprzeda\u017cy na<span class=\"ls0\"> dany rok. <span class=\"_ _3\"></span>Plany te <span class=\"ff3\">sporz\u0105dza<span class=\"_ _4\"></span>ne s\u0105 <span class=\"_ _3\"></span>w oparciu o <span class=\"_ _3\"></span>mo\u017cliwo\u015bci produkcyjne na dany okres. <span class=\"_ _3\"></span>Jedn<span class=\"_ _4\"></span>ostka Dominuj\u0105ca oceni<span class=\"ff2 ls4e\">a </span></span></span>prawdopodobie<span class=\"_ _4\"></span>\u0144stwo wyst\u0105pienia transakcji <span class=\"_ _3\"></span>uj\u0119tych <span class=\"_ _3\"></span>w planie <span class=\"_ _3\"></span>produkcji jako <span class=\"_ _3\"></span>bardzo wysokie, <span class=\"_ _3\"></span>poniewa\u017c z <span class=\"_ _3\"></span>historyczneg<span class=\"_ _4\"></span>o punktu <span class=\"_ _0\"> </span>widzenia <span class=\"_ _1\"> </span>sprzeda\u017c <span class=\"_ _1\"> </span>zawsze <span class=\"_ _1\"> </span>realizowana <span class=\"_ _0\"> </span>by\u0142<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>poziomach <span class=\"_ _1\"> </span>za\u0142o\u017conych <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>szczeg\u00f3l<span class=\"_ _4\"></span>nych <span class=\"_ _0\"></span>Planach <span class=\"_ _1\"> </span>Sprzeda\u017cy.<span class=\"ff2\"> </span>Pozycj\u0119 zabezpieczan\u0105 <span class=\"_ _3\"></span>stan<span class=\"_ _4\"></span>owi\u0105<span class=\"ff2\"> <span class=\"_ _3\"></span></span>r\u00f3wnie\u017c przysz\u0142e <span class=\"_ _3\"></span>przep\u0142ywy z <span class=\"_ _3\"></span>tytu\u0142u koszt\u00f3w <span class=\"_ _3\"></span>odsetkow<span class=\"_ _4\"></span>ych od<span class=\"_ _3\"></span><span class=\"ff2\"> wyemitowany<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>obligac<span class=\"_ _4\"></span>ji </span>w PLN. Jednostka <span class=\"_ _d\"> </span>Dominuj\u0105ca <span class=\"_ _d\"> </span>mo\u017ce <span class=\"_ _d\"> </span>korzysta\u0107 <span class=\"_ _d\"> </span>z <span class=\"_ _13\"> </span>naturalnych <span class=\"_ _d\"> </span>zabezpiecze\u0144 <span class=\"_ _d\"> </span>ryzyka <span class=\"_ _d\"> </span>walutowego <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>przez <span class=\"_ _d\"> </span>zastosowani<span class=\"_ _4\"></span>e rachunkowo\u015bci zabezpiecze\u0144 w<span class=\"_ _3\"></span><span class=\"ff2\"> stosunk<span class=\"_ _4\"></span>u <span class=\"_ _3\"></span>do <span class=\"ff3\">kredyt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>i po<span class=\"_ _3\"></span>\u017cycz<span class=\"_ _4\"></span>ek <span class=\"_ _3\"></span>denominowanych w <span class=\"_ _3\"></span>USD, wyznaczaj\u0105c <span class=\"_ _3\"></span>je <span class=\"_ _3\"></span>jako po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ycje<span class=\"_ _4\"></span> </span></span>zabezpieczaj\u0105ce <span class=\"_ _11\"> </span>przed <span class=\"_ _11\"> </span>ryzykiem <span class=\"_ _11\"> </span>kursu <span class=\"_ _15\"> </span>walutowego <span class=\"_ _11\"> </span>zwi\u0105zanego <span class=\"_ _11\"> </span>z <span class=\"_ _15\"> </span>przysz\u0142ymi <span class=\"_ _11\"> </span>przychodami <span class=\"_ _11\"> </span>Jednostki <span class=\"_ _15\"> </span>Dominuj\u0105<span class=\"_ _4\"></span>cej ze<span class=\"ls0\"> <span class=\"ff3\">sprzeda\u017cy miedzi, sr<span class=\"_ _4\"></span>ebra i<span class=\"ff2\"> innych <span class=\"_ _4\"></span>metali, den<span class=\"_ _4\"></span>ominowanych w <span class=\"_ _4\"></span>USD. </span></span></span>Zyski <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>straty <span class=\"_ _f\"></span>wynikaj\u0105ce <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>zmiany <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _0\"></span>instrumentu <span class=\"_ _f\"></span>zabezpieczaj\u0105cego <span class=\"_ _f\"></span>przep\u0142ywy <span class=\"_ _f\"></span>pieni\u0119\u017cne <span class=\"_ _0\"></span>ujmowane s\u0105<span class=\"ff2 ls0\"> w <span class=\"ff3\">pozosta\u0142<span class=\"_ _4\"></span>ych <span class=\"_ _0\"></span>ca\u0142kowitych <span class=\"_ _0\"></span>dochodach, <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>takiej <span class=\"_ _0\"></span>cz\u0119\u015bci, <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>jakiej <span class=\"_ _0\"> </span>dany <span class=\"_ _1\"> </span>instrument <span class=\"_ _0\"></span>stanowi <span class=\"_ _0\"></span>skuteczne <span class=\"_ _0\"></span>zabezpieczenie </span></span>zwi\u0105zanej <span class=\"_ _1f\"> </span>z<span class=\"ff2\"> nim <span class=\"_ _1d\"> </span>pozycji <span class=\"_ _1d\"> </span>zabez<span class=\"_ _4\"></span>pieczanej. <span class=\"_ _1d\"> </span>Grupa <span class=\"_ _1f\"> </span>ujmuje <span class=\"_ _1d\"> </span>w <span class=\"_ _1f\"> </span>ka<span class=\"_ _3\"></span><span class=\"ff3\">pita\u0142ach <span class=\"_ _1f\"> </span>z <span class=\"_ _1d\"> </span>wyceny <span class=\"_ _1d\"> </span>cz\u0119\u015b\u0107<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>zmiany <span class=\"_ _1d\"> </span>instrum<span class=\"_ _4\"></span>entu </span></span>zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go wynikaj\u0105c<span class=\"_ _4\"></span>ej ze zmiany <span class=\"_ _4\"></span>warto\u015bci czas<span class=\"_ _4\"></span>owej opcji, <span class=\"_ _4\"></span>elementu terminow<span class=\"_ _4\"></span>ego oraz<span class=\"_ _4\"></span> mar\u017cy <span class=\"_ _4\"></span>walutowej.<span class=\"ff2\"> </span>Cz\u0119\u015b\u0107 <span class=\"_ _0\"></span>nieskuteczn\u0105 <span class=\"_ _0\"></span>odnosi <span class=\"_ _0\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>do<span class=\"ff2\"> </span>wyniku <span class=\"_ _1\"> </span>finansowe<span class=\"_ _4\"></span>go <span class=\"_ _1\"> </span>jako <span class=\"_ _0\"></span>pozosta\u0142e <span class=\"_ _0\"></span>przychody <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\"> koszty <span class=\"_ _0\"></span>operacyjne. <span class=\"_ _0\"></span>Zyski <span class=\"_ _0\"></span>lub <span class=\"_ _1\"> </span>straty </span>powsta\u0142e <span class=\"_ _e\"> </span>na <span class=\"_ _e\"> </span>instrumen<span class=\"_ _4\"></span>cie <span class=\"_ _e\"> </span>zabezpieczaj\u0105cym <span class=\"_ _e\"> </span>prze<span class=\"_ _4\"></span>p\u0142ywy <span class=\"_ _e\"> </span>pieni\u0119\u017cne <span class=\"_ _32\"> </span>o<span class=\"_ _3\"></span>dnoszone <span class=\"_ _e\"> </span>s\u0105<span class=\"ff2\"> <span class=\"ls1c\">do</span> wyniku <span class=\"_ _e\"> </span>jak<span class=\"_ _4\"></span>o <span class=\"_ _e\"> </span>korekta </span>z przeklasyfik<span class=\"_ _4\"></span>owania w <span class=\"ff3\">mom<span class=\"_ _4\"></span>encie, gdy dana<span class=\"_ _4\"></span> pozycja za<span class=\"_ _4\"></span>bezpiecza<span class=\"_ _4\"></span>na wp\u0142ywa na<span class=\"ff2\"> wynik. </span></span>Zaprzestaje <span class=\"_ _0\"> </span>si\u0119 <span class=\"_ _2\"> </span>ujmowania <span class=\"_ _0\"> </span>instrument\u00f3w <span class=\"_ _1\"> </span>pochodn<span class=\"_ _4\"></span>ych <span class=\"_ _1\"> </span>jako <span class=\"_ _1\"> </span>zabezpieczaj\u0105cych, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>instrument <span class=\"_ _1\"> </span>pochodny <span class=\"_ _1\"> </span>wyga\u015bnie,<span class=\"_ _4\"></span> zostanie <span class=\"_ _15\"> </span>sprzedany, <span class=\"_ _15\"> </span>wypowied<span class=\"_ _4\"></span>ziany, <span class=\"_ _15\"> </span>zrealizowan<span class=\"_ _4\"></span>y <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>je\u017celi <span class=\"_ _11\"> </span>zmianie <span class=\"_ _14\"> </span>uleg\u0142 <span class=\"_ _15\"> </span>cel <span class=\"_ _15\"> </span>zarz\u0105dzania<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>ryzykiem <span class=\"_ _15\"> </span>dla <span class=\"_ _15\"> </span>danego powi\u0105zania. <span class=\"_ _4\"></span><span class=\"ff2\"> </span>Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca <span class=\"_ _3\"></span>mo\u017ce <span class=\"_ _f\"></span>podj\u0105\u0107 <span class=\"_ _3\"></span>decyzj\u0119 <span class=\"_ _f\"></span>o <span class=\"_ _3\"></span>ust<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owieniu <span class=\"_ _3\"></span>dla <span class=\"_ _f\"></span>danego <span class=\"_ _f\"></span>instrume<span class=\"_ _4\"></span>ntu <span class=\"_ _f\"></span>pochodn<span class=\"_ _4\"></span>ego <span class=\"_ _0\"></span>nowego <span class=\"_ _3\"></span>powi\u0105zania<span class=\"_ _4\"></span> zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go, <span class=\"_ _2\"> </span>dokona\u0107  z<span class=\"_ _4\"></span>miany <span class=\"_ _2\"> </span>przeznaczenia <span class=\"_ _2\"> </span>instrumentu <span class=\"_ _2\"> </span>pochodnego <span class=\"_ _12\"> </span>b\u0105d\u017a <span class=\"_ _2\"> </span>wyznaczy\u0107 <span class=\"_ _2\"> </span>go<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>do  za<span class=\"_ _4\"></span>bezpieczenia<span class=\"_ _4\"></span> innego <span class=\"_ _15\"> </span>ro<span class=\"_ _3\"></span>dzaju <span class=\"_ _15\"> </span>ryzyka. <span class=\"_ _15\"> </span>W\u00f3wczas, <span class=\"_ _15\"> </span>dla<span class=\"ff2\"> </span>zabezpiecze\u0144 <span class=\"_ _14\"> </span>przep\u0142yw\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _15\"> </span>\u015bro<span class=\"_ _3\"></span>dk\u00f3w <span class=\"_ _15\"> </span>pieni\u0119\u017cnych, <span class=\"_ _15\"> </span>zyski <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>straty <span class=\"_ _14\"> </span>powsta\u0142e w okresach, w <span class=\"ff3\">kt\u00f3rych <span class=\"_ _3\"></span>zabezpiecz<span class=\"_ _4\"></span>enie <span class=\"_ _3\"></span>by\u0142o efektywne <span class=\"_ _3\"></span>pozostaj\u0105 w <span class=\"_ _3\"></span>skumulowan<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>pozos<span class=\"_ _4\"></span>ta\u0142ych ca\u0142kowitych <span class=\"_ _3\"></span>dochoda<span class=\"_ _4\"></span>ch </span>a\u017c do momentu,<span class=\"_ _4\"></span> w kt\u00f3rym zab<span class=\"_ _4\"></span>ezpieczana poz<span class=\"_ _4\"></span>ycja wp<span class=\"_ _4\"></span>\u0142ynie na wyn<span class=\"_ _4\"></span>ik.<span class=\"ff2\"> </span>Je\u015bli zabezpieczeni<span class=\"_ _4\"></span>e prognozowa<span class=\"_ _4\"></span>nej transakcji prze<span class=\"_ _4\"></span>stanie funkcj<span class=\"_ _4\"></span>onowa\u0107 ze wzgl<span class=\"_ _4\"></span>\u0119du na zaistnia\u0142e prawdop<span class=\"_ _4\"></span>odobie\u0144stwo, \u017ce<span class=\"ff2 ls0\"> <span class=\"ff3\">planowana <span class=\"_ _11\"> </span>transakcja <span class=\"_ _11\"> </span>nie <span class=\"_ _11\"> </span>zost<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>ie <span class=\"_ _11\"> </span>zawarta, <span class=\"_ _11\"> </span>w\u00f3wczas <span class=\"_ _11\"> </span>zysk <span class=\"_ _11\"> </span>lub <span class=\"_ _15\"> </span>strata <span class=\"_ _11\"> </span>netto <span class=\"_ _15\"> </span>uj\u0119ta <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>pozosta\u0142ych <span class=\"_ _11\"> </span>ca\u0142kowitych </span></span>dochodach z<span class=\"_ _4\"></span>ostaje natychmiast <span class=\"_ _4\"></span>przeniesiona <span class=\"_ _4\"></span>do wyniku f<span class=\"_ _4\"></span>inanso<span class=\"_ _4\"></span>wego jako k<span class=\"_ _4\"></span>orekta wynikaj\u0105ca <span class=\"_ _4\"></span>z<span class=\"ff2\"> przeklasyfikowania. <span class=\"_ _4\"></span>   </span>Je\u017celi umowa <span class=\"_ _3\"></span>hybryd<span class=\"_ _4\"></span>owa <span class=\"_ _3\"></span>zawier<span class=\"_ _4\"></span>a instrument <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>odstawowy, kt\u00f3ry nie je<span class=\"_ _3\"></span>st sk\u0142adnikiem aktyw\u00f3w finansowych, instrument pochodny <span class=\"_ _11\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _11\"> </span>oddzielany <span class=\"_ _15\"> </span>od <span class=\"_ _15\"> </span>instrumentu <span class=\"_ _11\"> </span>podstawowego <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>jest <span class=\"_ _15\"> </span>wyceniany <span class=\"_ _11\"> </span>zgodnie <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>zasadami <span class=\"_ _15\"> </span>przewidzianym<span class=\"_ _4\"></span>i dla <span class=\"ff3\">instrumen<span class=\"_ _4\"></span>t\u00f3w  pochod<span class=\"_ _4\"></span>nych, <span class=\"_ _12\"> </span>wy\u0142\u0105cznie  gd<span class=\"_ _4\"></span>y  (i) <span class=\"_ _2\"> </span>eko<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>omiczna <span class=\"_ _12\"> </span>cha<span class=\"ff2\">rakterystyka  i  ryz<span class=\"_ _4\"></span>yka  ins<span class=\"_ _4\"></span>trumentu <span class=\"_ _12\"> </span>wbudowan<span class=\"_ _4\"></span>ego </span></span>nie <span class=\"ff3 ls26\">s\u0105</span> <span class=\"ff3\">\u015bci\u015ble <span class=\"_ _12\"> </span>powi\u0105zane <span class=\"_ _12\"> </span>z  charakterem  um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wy  za<span class=\"_ _4\"></span>sadniczej <span class=\"_ _12\"> </span>i  ryzykami <span class=\"_ _2\"> </span>z  niej  wynikaj\u0105cymi,  (ii)<span class=\"_ _4\"></span>  odr\u0119bny  ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t, </span>kt\u00f3rego <span class=\"_ _3\"></span>charakterystyka o<span class=\"_ _3\"></span>dp<span class=\"_ _4\"></span>owiada <span class=\"_ _3\"></span>cechom <span class=\"_ _3\"></span>wbudowane<span class=\"_ _4\"></span>go <span class=\"_ _3\"></span>instrumentu <span class=\"_ _3\"></span>pochodnego, <span class=\"_ _3\"></span>spe\u0142nia\u0142b<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>warunki <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\">nstrument<span class=\"_ _4\"></span>u </span>pochodnego, <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>(i<span class=\"_ _3\"></span>ii)  in<span class=\"_ _4\"></span>strument <span class=\"_ _2\"> </span>\u0142<span class=\"_ _3\"></span>\u0105czny <span class=\"_ _12\"> </span>nie  je<span class=\"_ _4\"></span>st  zaliczany <span class=\"_ _2\"> </span>do  aktyw\u00f3w  fina<span class=\"_ _4\"></span>nsowych <span class=\"_ _12\"> </span>wycenianych <span class=\"_ _2\"> </span>wed\u0142ug  warto\u015bc<span class=\"_ _4\"></span>i godziwej, <span class=\"_ _14\"> </span>kt\u00f3rych <span class=\"_ _14\"> </span>skutki <span class=\"_ _14\"> </span>przesza<span class=\"_ _4\"></span>cowania <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _14\"> </span>odnoszone <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>pozosta\u0142ych <span class=\"_ _14\"> </span>przychod\u00f3w <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span> <span class=\"_ _c\"> </span>pozosta\u0142ych <span class=\"_ _14\"> </span>koszt\u00f3w operacyjnych <span class=\"_ _13\"> </span>okresu <span class=\"_ _17\"> </span>sprawozdaw<span class=\"ff3\">czego. <span class=\"_ _17\"> </span>Je\u017celi <span class=\"_ _17\"> </span>wbud<span class=\"_ _4\"></span>owany <span class=\"_ _17\"> </span>instrument <span class=\"_ _17\"> </span>poch<span class=\"_ _4\"></span>odny <span class=\"_ _17\"> </span>jest <span class=\"_ _17\"> </span>wydzielany,<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>instrument </span>podstawowy <span class=\"_ _11\"> </span>jest <span class=\"_ _15\"> </span>wyceniany <span class=\"_ _15\"> </span>zgodnie <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>odpowiednimi <span class=\"_ _11\"> </span>dla<span class=\"_ _3\"></span> <span class=\"ff3\">ni<span class=\"_ _4\"></span>ego <span class=\"_ _15\"> </span>zasadami <span class=\"_ _11\"> </span>rachunkowo\u015bci. <span class=\"_ _15\"> </span>Jednostka <span class=\"_ _11\"> </span>Dominuj\u0105ca </span>wydziela wbudowane instrumen<span class=\"_ _4\"></span>ty pochodne w transakcjach  <span class=\"_ _3\"></span>zakupu surowc\u00f3w z<span class=\"ff2\"> <span class=\"ls4f\">ter</span>min</span>em rozliczenia w przysz\u0142o\u015bci<span class=\"ff2\"> po<span class=\"_ _3c\"> </span></span><span class=\"ff2\"> </span>dacie uj\u0119cia faktur<span class=\"_ _4\"></span>y zakupu <span class=\"_ _4\"></span>w ksi\u0119gach rachunk<span class=\"_ _4\"></span>owych do dn<span class=\"_ _4\"></span>ia osta<span class=\"_ _4\"></span>tecznego rozlicz<span class=\"_ _4\"></span>enia transakcj<span class=\"_ _4\"></span>i.<span class=\"_ _3c\"> </span> <span class=\"ff2\"> </span>J<span class=\"_ _3c\"> </span>e\u017celi <span class=\"_ _10\"> </span>umowa  hybrydowa  zawiera  instrument <span class=\"_ _10\"> </span>podstaw<span class=\"_ _4\"></span>owy,  kt\u00f3ry <span class=\"_ _10\"> </span>jest <span class=\"_ _10\"> </span>sk\u0142adniki<span class=\"_ _4\"></span>em  aktyw\u00f3w <span class=\"_ _19\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych,  kryteria przewidziane dla kla<span class=\"_ _4\"></span>syfikacj<span class=\"_ _4\"></span>i aktyw\u00f3w finan<span class=\"_ _4\"></span>sowych st<span class=\"_ _4\"></span>osuje si\u0119 do <span class=\"_ _4\"></span>\u0142\u0105cznej um<span class=\"_ _4\"></span>owy.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Za\u0142o\u017cenia <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>oszacowania <span class=\"_ _f\"></span>przyj\u0119te <span class=\"_ _f\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wyceny <span class=\"_ _0\"></span>do <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _f\"></span>instrument\u00f3w <span class=\"_ _f\"></span>pochodnych <span class=\"_ _f\"></span>przedstawiono <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>Nocie 7 <span class=\"ff3\">.1, w <span class=\"_ _3\"></span>punkcie \u201e<span class=\"ff1\"> </span>Metody <span class=\"_ _3\"></span>oraz techniki wyceny <span class=\"_ _3\"></span>wykorzystan<span class=\"_ _4\"></span>e przez G<span class=\"_ _3\"></span>rup\u0119 Kapita\u0142ow\u0105 przy ust<span class=\"_ _3\"></span>alaniu warto\u015bci godziwych </span>poszczeg\u00f3lnych <span class=\"_ _4\"></span>kategorii a<span class=\"_ _4\"></span>ktyw\u00f3w finanso<span class=\"_ _4\"></span>wych lub z<span class=\"_ _4\"></span>obowi\u0105za\u0144 <span class=\"_ _4\"></span>finansowych\u201d<span class=\"_ _4\"></span>  oraz w <span class=\"_ _4\"></span>tabelach w <span class=\"_ _4\"></span>Nocie 7.2 poni\u017cej<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Pozycja <span class=\"_ _2\"> </span>\u201eInne <span class=\"_ _2\"> </span>instrumenty <span class=\"_ _2\"> </span>finansowe <span class=\"_ _1\"> </span>wyce<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>iane <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _2\"> </span>godziwej\u201d <span class=\"_ _2\"> </span>obejmuje <span class=\"_ _2\"> </span>g\u0142\u00f3wnie: <span class=\"_ _2\"> </span>udzia\u0142y <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>akcje  (notowan<span class=\"_ _4\"></span>e i <span class=\"ff3\">nienotowane),<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>kt\u00f3<span class=\"_ _3\"></span>re <span class=\"_ _1\"> </span>nie <span class=\"_ _2\"> </span>zosta\u0142y <span class=\"_ _2\"> </span>nabyte <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>przeznaczeniem <span class=\"_ _2\"> </span>do <span class=\"_ _1\"> </span>obrotu <span class=\"_ _2\"> </span>i <span class=\"_ _1\"> </span>dla <span class=\"_ _2\"> </span>kt\u00f3rych <span class=\"_ _2\"> </span>dokonano <span class=\"_ _1\"> </span>wyboru <span class=\"_ _2\"> </span>opcji <span class=\"_ _1\"> </span>wyceny </span>w <span class=\"ff3\">warto\u015bci <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>odziwej <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>pozosta\u0142e <span class=\"_ _f\"></span>ca\u0142kowite <span class=\"_ _f\"></span>dochody <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>celu <span class=\"_ _3\"></span>og<span class=\"_ _3\"></span>ranicz<span class=\"_ _4\"></span>enia <span class=\"_ _f\"></span>fluktuacji <span class=\"_ _f\"></span>wyniku<span class=\"_ _3c\"> </span></span><span class=\"ff3\"> <span class=\"_ _f\"></span>oraz <span class=\"_ _3\"></span>udzielo<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>po\u017cyczki  </span>wyceniane <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _f\"></span>przez <span class=\"_ _0\"></span>wynik <span class=\"_ _f\"></span>finansowy, <span class=\"_ _0\"></span>poniewa\u017c <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>zda\u0142y <span class=\"_ _f\"></span>te<span class=\"_ _3\"></span>stu <span class=\"_ _f\"></span>umownych <span class=\"_ _0\"></span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych<span class=\"_ _4\"></span> (SPPI), <span class=\"_ _3\"></span>gdy\u017c <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>strukturze <span class=\"_ _3\"></span>finansowania <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ost<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>tnim <span class=\"_ _3\"></span>etapie <span class=\"_ _3\"></span>u <span class=\"_ _f\"></span>docelowego <span class=\"_ _3\"></span>odbiorcy <span class=\"_ _3\"></span>\u015brodk\u00f3w <span class=\"_ _3\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>d\u0142ug <span class=\"_ _f\"></span>zamienia si\u0119 na udzia\u0142 kapita<span class=\"_ _4\"></span>\u0142owy, w z<span class=\"_ _4\"></span>wi\u0105zku z <span class=\"_ _4\"></span>czym zosta\u0142y za<span class=\"_ _4\"></span>kwalifikowan<span class=\"_ _4\"></span>e do tej kat<span class=\"_ _4\"></span>egorii wycen<span class=\"_ _4\"></span>y obowi\u0105zkowo.<span class=\"ff2\"> </span>Udzia\u0142y <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>akcje <span class=\"_ _3\"></span>ujm<span class=\"_ _4\"></span>owane <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>pocz<span class=\"_ _4\"></span>\u0105tkowo <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>warto\u015bci godziwej <span class=\"_ _3\"></span>powi\u0119ksz<span class=\"_ _4\"></span>onej <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>koszty <span class=\"_ _3\"></span>transakc<span class=\"_ _4\"></span>yjne, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>na dzie\u0144 <span class=\"_ _3\"></span>ko\u0144cz\u0105cy okres <span class=\"_ _0\"></span>sprawozdawczy <span class=\"_ _f\"></span>wyceniane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>go<span class=\"_ _3\"></span>dziw<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>uj\u0119ciem <span class=\"_ _0\"></span>zysk\u00f3w/strat <span class=\"_ _f\"></span>z <span class=\"_ _0\"> </span>wyce<span class=\"_ _3\"></span>ny <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>pozosta\u0142ych <span class=\"_ _0\"></span>ca\u0142kowityc<span class=\"_ _4\"></span>h dochodach.  Kwot  odni<span class=\"ff3\">esionych<span class=\"_ _4\"></span>  w  skumulowane  pozosta\u0142e  ca\u0142kowite  dochod<span class=\"_ _4\"></span>y  nie  przenosi  si\u0119  p\u00f3\u017aniej  do <span class=\"_ _10\"> </span>wyniku<span class=\"_ _4\"></span> </span>finansowego, <span class=\"_ _11\"> </span>natomiast <span class=\"_ _11\"> </span>skumulowane <span class=\"_ _15\"> </span>zyski/stra<span class=\"_ _4\"></span>ty <span class=\"_ _15\"> </span>na <span class=\"_ _11\"> </span>danym <span class=\"_ _15\"> </span>instrumenci<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>kapita\u0142owym <span class=\"_ _11\"> </span>przenosi <span class=\"_ _15\"> </span>si\u0119 <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>ramach<span class=\"_ _4\"></span> kapita\u0142\u00f3w do z<span class=\"_ _4\"></span>ysk\u00f3w zatrz<span class=\"_ _4\"></span>ymanych w <span class=\"_ _4\"></span>momencie zapr<span class=\"_ _4\"></span>zestania uj<span class=\"_ _4\"></span>mowania<span class=\"ff2\"> </span>instrument<span class=\"_ _4\"></span>u kapita\u0142ow<span class=\"_ _4\"></span>ego.<span class=\"ff2\"> </span>Dywidendy z <span class=\"ff3\">takich <span class=\"_ _4\"></span>inwestyc<span class=\"_ _4\"></span>ji ujmuje si\u0119 w <span class=\"_ _4\"></span>wyniku fina<span class=\"_ _4\"></span>nsowym. <span class=\"ff2\"> </span></span>Przeliczenia p<span class=\"_ _4\"></span>ozycji wyra\u017c<span class=\"_ _4\"></span>onych w walucie o<span class=\"_ _4\"></span>bcej dokonuj<span class=\"_ _4\"></span>e si\u0119 we<span class=\"_ _4\"></span>d\u0142ug zasad rachun<span class=\"_ _4\"></span>kowo\u015bci o<span class=\"_ _4\"></span>pisanych w <span class=\"_ _4\"></span>Nocie 1.5<span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Warto\u015b\u0107 <span class=\"_ _14\"> </span>godziw\u0105 <span class=\"_ _15\"> </span>akcji <span class=\"_ _14\"> </span>nie<span class=\"_ _3\"></span>not<span class=\"_ _4\"></span>owanych <span class=\"_ _15\"> </span>i <span class=\"_ _c\"> </span>udzia\u0142\u00f3w <span class=\"_ _14\"> </span>ustala <span class=\"_ _14\"> </span>si\u0119 <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>zastosowaniem <span class=\"_ _15\"> </span>wyceny <span class=\"_ _14\"> </span>maj\u0105tkowej <span class=\"_ _15\"> </span>wg <span class=\"_ _c\"> </span>metody skorygowanych aktyw\u00f3w n<span class=\"_ _4\"></span>etto. Zastosowanie tej metody wynika<span class=\"_ _4\"></span> ze specyfiki aktyw\u00f3w sp\u00f3\u0142ek, kt\u00f3rych udzia\u0142y podlegaj\u0105 wycenie. <span class=\"_ _15\"> </span>Do <span class=\"_ _14\"> </span>wyceny <span class=\"_ _15\"> </span>zosta\u0142y <span class=\"_ _15\"> </span>wykorzystane <span class=\"_ _15\"> </span>dane <span class=\"_ _14\"> </span>we<span class=\"_ _3\"></span>j\u015bciow<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>inne <span class=\"_ _14\"> </span>ni\u017c <span class=\"_ _14\"> </span>pochodz\u0105<span class=\"_ _4\"></span>ce <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>aktywnego <span class=\"_ _15\"> </span>rynku, <span class=\"_ _14\"> </span>kt\u00f3re <span class=\"_ _15\"> </span>s\u0105 obserwowalne <span class=\"_ _1\"> </span>(np. <span class=\"_ _2\"> </span>ceny <span class=\"_ _1\"> </span>transakcyjne <span class=\"_ _1\"> </span>nieruchomo\u015bc<span class=\"_ _4\"></span>i <span class=\"_ _2\"> </span>podobny<span class=\"_ _4\"></span>ch <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>nieruchomo\u015bci <span class=\"_ _1\"> </span>b\u0119d\u0105cych <span class=\"_ _1\"> </span>przedmiotem <span class=\"_ _1\"> </span>wyceny, rynkowe stopy pr<span class=\"_ _4\"></span>ocentow<span class=\"_ _4\"></span>e obligacji <span class=\"_ _4\"></span>Skarbu Pa\u0144stwa <span class=\"_ _4\"></span>i lokat termi<span class=\"_ _4\"></span>nowych w <span class=\"_ _4\"></span>instytucjach fina<span class=\"_ _4\"></span>nsowy<span class=\"ff2\">ch, stopa dysk<span class=\"_ _4\"></span>ontowa </span>wolna od ryzyka<span class=\"_ _4\"></span> publikowana <span class=\"_ _4\"></span>przez Eur<span class=\"_ _4\"></span>opejski Urz\u0105d Nadz<span class=\"_ _4\"></span>oru Ubezpie<span class=\"_ _4\"></span>cze\u0144 i Pracown<span class=\"_ _4\"></span>iczych Prog<span class=\"_ _4\"></span>ram\u00f3w Emerytal<span class=\"_ _4\"></span>nych).<span class=\"ff2\"> </span>Warto\u015b\u0107 <span class=\"_ _3\"></span>godziw\u0105 akcji <span class=\"_ _f\"></span>notowan<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>gie\u0142dzi<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>ustala <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>oparciu o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>kurs zamkni\u0119cia <span class=\"_ _3\"></span>notowa\u0144 <span class=\"_ _3\"></span>akcji na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>ko\u0144cz\u0105cy okres sprawozdawcz<span class=\"_ _4\"></span>y. Warto\u015b\u0107 <span class=\"_ _1\"> </span>go<span class=\"_ _3\"></span>dziwa <span class=\"_ _1\"> </span>po\u017cyczki <span class=\"_ _1\"> </span>ustalana <span class=\"_ _1\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _1\"> </span>jako <span class=\"_ _2\"> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>bie\u017c\u0105ca <span class=\"_ _1\"> </span>przysz\u0142ych <span class=\"_ _2\"> </span>przep\u0142yw\u00f3w <span class=\"_ _1\"> </span>pieni\u0119\u017cnych <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>uwzgl\u0119dnieniem zmiany czynnik<span class=\"_ _4\"></span>\u00f3w ryzyka r<span class=\"_ _4\"></span>ynkowego i kr<span class=\"_ _4\"></span>edytowego w tra<span class=\"_ _4\"></span>kcie \u017cyci<span class=\"_ _4\"></span>a po\u017cyczki.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania za\u0142o\u017ce<span class=\"_ _4\"></span>nia i <span class=\"_ _4\"></span>os\u0105dy<span class=\"ff1\"> <span class=\"_ _35\"> </span> </span>W <span class=\"_ _1e\"> </span>po<span class=\"_ _3\"></span>zycji <span class=\"_ _1e\"> </span>inne <span class=\"_ _23\"> </span>instrum<span class=\"_ _4\"></span>enty <span class=\"_ _1e\"> </span>finansowe <span class=\"_ _23\"> </span>wycenian<span class=\"_ _4\"></span>e w <span class=\"ff3\">zamortyzowa<span class=\"_ _4\"></span>nym koszcie wykazuje si\u0119 aktywa finansowe </span>przeznaczone <span class=\"_ _22\"> </span>na <span class=\"_ _22\"> </span>pokryci<span class=\"_ _4\"></span>e <span class=\"_ _22\"> </span>koszt\u00f3w <span class=\"_ _22\"> </span>likwidacji <span class=\"_ _22\"> </span>kopal\u0144<span class=\"_ _4\"></span> (zasady <span class=\"_ _d\"> </span><span class=\"ff3\">rachunkowo\u015bci <span class=\"_ _d\"> </span>w</span> <span class=\"ff3\">zakresie <span class=\"_ _13\"> </span>obowi\u0105zku <span class=\"_ _d\"> </span>likwidacji<span class=\"_ _4\"></span> </span>kopal\u0144 <span class=\"_ _c\"> </span>przedstawion<span class=\"_ _4\"></span>o <span class=\"_ _c\"> </span>w <span class=\"_ _c\"> </span>N<span class=\"_ _3\"></span>oci<span class=\"_ _4\"></span>e <span class=\"_ _c\"> </span>9.4) <span class=\"_ _c\"> </span>oraz <span class=\"_ _c\"> </span>inne <span class=\"_ _d\"> </span>aktywa finansowe nie z<span class=\"_ _4\"></span>aklasyfikowan<span class=\"_ _4\"></span>e do poz<span class=\"_ _4\"></span>osta\u0142ych poz<span class=\"_ _4\"></span>ycji.<span class=\"ff2\"> </span>Aktywa <span class=\"_ _22\"> </span>zaliczone <span class=\"_ _2f\"> </span>zgodnie <span class=\"_ _22\"> </span>z <span class=\"_ _2f\"> </span>MSSF <span class=\"_ _2f\"> </span>9 <span class=\"_ _2f\"> </span>do <span class=\"_ _2f\"> </span>kategorii<span class=\"_ _4\"></span> \u201ewyceniane <span class=\"_ _32\"> </span>w<span class=\"ff2\"> </span>zamortyzowany<span class=\"_ _4\"></span>m <span class=\"_ _32\"> </span>koszcie\u201d <span class=\"_ _e\"> </span>ujmuje <span class=\"_ _32\"> </span>si\u0119 pocz\u0105tkowo<span class=\"ff2\">  w </span>war<span class=\"_ _4\"></span>to\u015bci  godziwej  skoryg<span class=\"_ _4\"></span>owanej  o  koszty transakcyjne, <span class=\"_ _15\"> </span>kt\u00f3re <span class=\"_ _c\"> </span>mo\u017cna <span class=\"_ _15\"> </span>bezpo\u015brednio <span class=\"_ _14\"> </span>przypisa\u0107 <span class=\"_ _14\"> </span>do nabycia  tych <span class=\"_ _10\"> </span>aktyw\u00f3w  o<span class=\"_ _3\"></span>raz  wycenia  na <span class=\"_ _10\"> </span>dzie\u0144 <span class=\"_ _10\"> </span>ko\u0144cz\u0105cy okres <span class=\"_ _10\"> </span>sprawozdawczy <span class=\"_ _10\"> </span>wed\u0142ug <span class=\"_ _11\"> </span>zamortyzowane<span class=\"_ _4\"></span>go <span class=\"_ _10\"> </span>kosztu przy <span class=\"_ _3\"></span>zastosowaniu <span class=\"_ _3\"></span>metody <span class=\"_ _3\"></span>efektywnej stopy <span class=\"_ _f\"></span>procentowej,<span class=\"_ _4\"></span> z <span class=\"ls17\">uw</span><span class=\"ff3\">zgl\u0119dnieniem u<span class=\"_ _4\"></span>traty wart<span class=\"_ _4\"></span>o\u015bci.<span class=\"ff2\"> </span></span>Analiza <span class=\"_ _2\"> </span>wra\u017cliwo\u015bci <span class=\"_ _2\"> </span>na  ryz<span class=\"_ _4\"></span>yko <span class=\"_ _12\"> </span>zmian <span class=\"_ _2\"> </span>st\u00f3<span class=\"_ _3\"></span>p <span class=\"_ _2\"> </span>procentowych<span class=\"_ _4\"></span> \u015brodk\u00f3w <span class=\"_ _1a\"> </span>pieni\u0119\u017cnych <span class=\"_ _1a\"> </span><span class=\"ff2\">zgromadzonych <span class=\"_ _1a\"> </span>na <span class=\"_ _1a\"> </span>rachunku </span>bankowym <span class=\"_ _0\"></span><span class=\"ff3\">Funduszu <span class=\"_ _0\"> </span>L<span class=\"_ _3\"></span>ikwidac<span class=\"_ _4\"></span>ji <span class=\"_ _0\"></span>Zak\u0142adu <span class=\"_ _1\"> </span>G\u00f3rniczego<span class=\"ff2\"> <span class=\"_ _1\"> </span>oraz </span></span>inwestycji <span class=\"_ _3\"></span>w<span class=\"_ _3\"></span> <span class=\"ff3\">d\u0142u\u017cne <span class=\"_ _3\"></span>papiery <span class=\"_ _f\"></span>warto\u015bciowe <span class=\"_ _f\"></span>zaprezentowana<span class=\"_ _4\"></span> </span>zosta\u0142a <span class=\"ff2\">w Noci<span class=\"_ _4\"></span>e 7.5.1.4. </span>Zasady rachunkow<span class=\"_ _3\"></span>o\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _11\"> </span>ujmuje <span class=\"_ _11\"> </span>odpis <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>oczekiwanych <span class=\"_ _10\"> </span>strat <span class=\"_ _15\"> </span>kredy<span class=\"_ _4\"></span>towych <span class=\"_ _10\"> </span>na <span class=\"_ _15\"> </span>sk\u0142adnikach <span class=\"_ _10\"> </span>aktyw\u00f3w <span class=\"_ _11\"> </span>finansowych <span class=\"_ _11\"> </span>wycenianyc<span class=\"_ _4\"></span>h w <span class=\"ff3\">zamortyzowa<span class=\"_ _4\"></span>nym <span class=\"_ _10\"> </span>koszcie. <span class=\"_ _10\"> </span>Oczekiwane <span class=\"_ _10\"> </span>straty <span class=\"_ _11\"> </span>kredytowe <span class=\"_ _19\"> </span>s\u0105 <span class=\"_ _11\"> </span>to <span class=\"_ _11\"> </span>straty <span class=\"_ _10\"> </span>kredytowe <span class=\"_ _10\"> </span>wa\u017cone <span class=\"_ _10\"> </span>prawdopodobie\u0144stwem<span class=\"_ _4\"></span> </span>wyst\u0105pienia <span class=\"_ _11\"> </span>niewykonania <span class=\"_ _11\"> </span>zobowi\u0105zania. <span class=\"_ _11\"> </span>Grupa <span class=\"_ _11\"> </span>stosuje <span class=\"_ _11\"> </span>nast\u0119puj\u0105ce <span class=\"_ _11\"> </span>mo<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ele <span class=\"_ _11\"> </span>wyznaczania <span class=\"_ _11\"> </span>odpis\u00f3w <span class=\"_ _15\"> </span>z<span class=\"ff2\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>utraty<span class=\"_ _4\"></span> warto\u015bci:<span class=\"ff2\"> </span>- model uprosz<span class=\"_ _4\"></span>czony <span class=\"ff3\">\u2013</span> <span class=\"ff3\">dla nale\u017c<span class=\"_ _4\"></span>no\u015bci od o<span class=\"_ _4\"></span>dbiorc\u00f3w,<span class=\"ff2\"> </span></span>- <span class=\"ff3\">model og\u00f3lny (p<span class=\"_ _4\"></span>odstawowy) <span class=\"_ _4\"></span>\u2013<span class=\"ff2\"> </span>dla pozosta\u0142ych a<span class=\"_ _4\"></span>ktyw\u00f3w fina<span class=\"_ _4\"></span>nsowych.<span class=\"ff2\"> </span></span>W <span class=\"_ _3\"></span>modelu <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>g\u00f3lnym <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>monitoruje <span class=\"_ _3\"></span>zmiany <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>zi<span class=\"_ _4\"></span>omu <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>kredytowego <span class=\"_ _3\"></span>zwi\u0105zanego <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>danym <span class=\"_ _3\"></span>sk\u0142adnikiem <span class=\"_ _3\"></span>aktyw\u00f3w finansowych oraz klasy<span class=\"_ _4\"></span>fikuje aktywa finans<span class=\"_ _4\"></span>owe do jednego z trzech etap\u00f3w <span class=\"_ _4\"></span>wyznaczania odpis<span class=\"_ _4\"></span>\u00f3w z tytu\u0142u utraty warto\u015b<span class=\"_ _4\"></span>ci \u2013<span class=\"ff2\">  w </span>oparciu  o<span class=\"_ _3\"></span>  obserwacj\u0119  zmiany  poziomu  ryzyka  kred<span class=\"_ _3\"></span>ytowego  w  stosunku  do <span class=\"_ _10\"> </span>pocz\u0105tkowe<span class=\"_ _4\"></span>go  uj\u0119cia  inst<span class=\"_ _3\"></span>rumen<span class=\"_ _4\"></span>tu.<span class=\"_ _4\"></span> W <span class=\"ff3\">szczeg\u00f3lno\u015bci, <span class=\"_ _2f\"> </span>monitorowaniu <span class=\"_ _2f\"> </span>podlega: <span class=\"_ _32\"> </span>rating <span class=\"_ _2f\"> </span>kredytowy <span class=\"_ _2f\"> </span>oraz <span class=\"_ _32\"> </span>sytuacja <span class=\"_ _32\"> </span>finansowa <span class=\"_ _22\"> </span>ko<span class=\"_ _3\"></span>ntrah<span class=\"_ _4\"></span>enta <span class=\"_ _2f\"> </span>i <span class=\"_ _32\"> </span>okres </span>przeterminowania <span class=\"_ _3\"></span>p\u0142atno\u015bci. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>zale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>zaklasyfikowania <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>poszczeg<span class=\"_ _4\"></span>\u00f3lnych <span class=\"_ _3\"></span>stopni, <span class=\"_ _f\"></span>odpis <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142<span class=\"_ _3\"></span>u <span class=\"_ _f\"></span>utraty <span class=\"_ _f\"></span>warto\u015bci<span class=\"_ _4\"></span> jest <span class=\"_ _2\"> </span>szacowany <span class=\"_ _1\"> </span>w horyzoncie <span class=\"_ _1\"> </span>12-<span class=\"_ _3\"></span><span class=\"ff3\">miesi\u0119c<span class=\"_ _4\"></span>y <span class=\"_ _2\"> </span>(stopie\u0144 <span class=\"_ _1\"> </span>1) <span class=\"_ _2\"> </span>lub <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>horyzoncie <span class=\"_ _2\"> </span>\u017cycia <span class=\"_ _1\"> </span>instrumentu <span class=\"_ _2\"> </span>(stopie\u0144 <span class=\"_ _1\"> </span>2 <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>stopie\u0144 <span class=\"_ _2\"> </span>3). </span>Bezwzgl\u0119dn\u0105 <span class=\"_ _2\"> </span>przes\u0142ank\u0105 <span class=\"_ _2\"> </span>na  okr<span class=\"_ _4\"></span>e\u015blenie <span class=\"_ _2\"> </span>wyst\u0105pienia <span class=\"_ _12\"> </span>stanu <span class=\"_ _2\"> </span>niewyp\u0142acalno\u015bci <span class=\"_ _2\"> </span>(default) <span class=\"_ _2\"> </span>jest  przet<span class=\"_ _4\"></span>erminowanie <span class=\"_ _2\"> </span>p\u0142atno\u015bci o ponad 90 dni. <span class=\"_ _4\"></span> W <span class=\"_ _3\"></span>modelu <span class=\"_ _3\"></span>uproszczonym <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>monitoruje <span class=\"_ _3\"></span>zmian <span class=\"_ _3\"></span>poziomu <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>kredytowego <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>rakcie <span class=\"_ _3\"></span>\u017cycia <span class=\"_ _3\"></span>instrumentu <span class=\"_ _3\"></span>oraz<span class=\"_ _4\"></span> szacuje oczekiwan\u0105 s<span class=\"_ _4\"></span>trat\u0119 kredyt<span class=\"_ _4\"></span>ow\u0105 w horyzoncie do terminu<span class=\"_ _4\"></span> zapadalno\u015b<span class=\"_ _4\"></span>ci instrumentu w oparci<span class=\"_ _4\"></span>u o historyczn<span class=\"_ _4\"></span>e dane dotycz\u0105ce sp\u0142acal<span class=\"_ _4\"></span>no\u015bci nale\u017cn<span class=\"_ _4\"></span>o\u015bci od odbi<span class=\"_ _4\"></span>orc\u00f3w.<span class=\"_ _3c\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _1\"> </span>stosuje <span class=\"_ _1\"> </span>model <span class=\"_ _2\"> </span>uproszcz<span class=\"_ _4\"></span>ony <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>kalkulacji <span class=\"_ _2\"> </span>odpis\u00f3w <span class=\"_ _0\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>utraty <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>dla <span class=\"_ _2\"> </span>nale\u017cno\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _1\"> </span>odbiorc\u00f3w <span class=\"_ _1\"> </span>(bez wzgl\u0119du <span class=\"_ _11\"> </span>na <span class=\"_ _15\"> </span>termin <span class=\"_ _11\"> </span>zapadalno\u015b<span class=\"_ _4\"></span>ci). <span class=\"_ _15\"> </span>Oczekiwana <span class=\"_ _11\"> </span>strata <span class=\"_ _11\"> </span>kredytowa <span class=\"_ _11\"> </span>dla <span class=\"_ _11\"> </span>nale\u017cno\u015bci <span class=\"_ _11\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _11\"> </span>odbiorc\u00f3w <span class=\"_ _11\"> </span>jest <span class=\"_ _15\"> </span>kalku<span class=\"_ _4\"></span>lowana<span class=\"_ _4\"></span> na<span class=\"ls0\"> <span class=\"ff3\">najbli\u017cszy <span class=\"_ _15\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>ko\u0144cz\u0105cy <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>sprawozdawczy <span class=\"_ _15\"> </span>po <span class=\"_ _14\"> </span>momencie <span class=\"_ _14\"> </span>uj\u0119cia <span class=\"_ _14\"> </span>nale\u017cno\u015bci <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>sprawozdaniu <span class=\"_ _14\"> </span>z</span> sytuacji </span>finansowej <span class=\"_ _1\"> </span>oraz <span class=\"_ _1\"> </span>jest <span class=\"_ _2\"> </span>aktualizowana<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>ka\u017cdy <span class=\"_ _1\"> </span>kolejny <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _1\"> </span>ko\u0144cz\u0105cy <span class=\"_ _1\"> </span>okres <span class=\"_ _2\"> </span>sprawozdawczy.<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>Dla <span class=\"_ _0\"> </span>ce<span class=\"_ _3\"></span>l\u00f3w <span class=\"_ _1\"> </span>oszacowania<span class=\"_ _4\"></span> oczekiwanej <span class=\"_ _f\"></span>straty <span class=\"_ _0\"></span>kredy<span class=\"_ _4\"></span>towej <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _f\"></span>jednostki <span class=\"_ _f\"></span>Gr<span class=\"_ _3\"></span>upy <span class=\"_ _0\"></span>wykorzy<span class=\"_ _4\"></span>stuj\u0105 <span class=\"_ _f\"></span>macierze <span class=\"_ _f\"></span>rezerw <span class=\"_ _0\"></span>(<span class=\"ff6\">provision </span>matrix<span class=\"ff2\">) <span class=\"_ _0\"></span>zbudowane <span class=\"_ _0\"></span>w oparciu <span class=\"_ _0\"></span>o <span class=\"ff3\">historyczne <span class=\"_ _0\"></span>poziomy <span class=\"_ _1\"> </span>sp\u0142acalno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _0\"></span>kontrahent<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _0\"></span>poddawane </span></span>okresowej rekalibr<span class=\"_ _4\"></span>acji w celu akt<span class=\"_ _4\"></span>ualizacji.  Grupa  prz<span class=\"_ _4\"></span>yj\u0119\u0142a  za\u0142o\u017cenie, <span class=\"_ _2\"> </span>\u017ce  ryzyko  nale\u017cn<span class=\"_ _4\"></span>o\u015bci  cha<span class=\"_ _4\"></span>rakteryzowane  jest <span class=\"_ _2\"> </span>przez  liczb\u0119  dni  o<span class=\"_ _4\"></span>p\u00f3\u017anienia  i <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span>n  pa<span class=\"_ _4\"></span>rametr<span class=\"_ _4\"></span> determinuje <span class=\"_ _3\"></span>szacowane <span class=\"_ _3\"></span>PD, <span class=\"_ _f\"></span>czyli <span class=\"_ _f\"></span>prawdopodobie\u0144stwo <span class=\"_ _3\"></span>op\u00f3\u017anienia <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>handlowych <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"ls1b\">co</span> najmniej <span class=\"_ _f\"></span>90 </span>dni. Na potrzeby estymacji PD wyodr\u0119bniono 5 grup ryzyka w <span class=\"_ _3\"></span>oparciu o kryterium dni op\u00f3\u017anie<span class=\"_ _3\"></span><span class=\"ff2\">nia w </span>terminie p\u0142atno\u015bci, zgodnie z <span class=\"ff3\">prz<span class=\"_ _4\"></span>edzia\u0142ami przeds<span class=\"_ _4\"></span>tawionymi <span class=\"_ _4\"></span>poni\u017cej jako \u201eWa<span class=\"_ _4\"></span>\u017cne osz<span class=\"_ _4\"></span>acowania i za\u0142o\u017c<span class=\"_ _4\"></span>enia\u201d. <span class=\"ff2\"> </span></span>Za <span class=\"_ _3\"></span>zdarzenie <span class=\"_ _3\"></span>niewyp\u0142acalno\u015bci <span class=\"_ _3\"></span>(<span class=\"ff6\">default</span>) <span class=\"_ _f\"></span>uznaje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>brak <span class=\"_ _3\"></span>wywi\u0105zania <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>ze <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _3\"></span>przez <span class=\"_ _3\"></span>kontrahenta <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>up\u0142ywie<span class=\"_ _4\"></span> 90<span class=\"ls0\"> <span class=\"ff3\">dni <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>dnia <span class=\"_ _0\"></span>wymagaln<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _f\"></span>nale\u017cno\u015bci. <span class=\"_ _3\"></span>W <span class=\"_ _0\"></span>celu <span class=\"_ _3\"></span>obliczenia <span class=\"_ _f\"></span>odpisu <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _3\"></span>oczekiwanej <span class=\"_ _f\"></span>straty <span class=\"_ _f\"></span>kredytowej <span class=\"_ _3\"></span>uwzgl\u0119dnia </span></span>si\u0119 tak\u017ce zab<span class=\"_ _4\"></span>ezpieczenia przypis<span class=\"_ _4\"></span>uj\u0105c poszcz<span class=\"_ _4\"></span>eg\u00f3lnym typ<span class=\"_ _4\"></span>om zabe<span class=\"_ _4\"></span>zpiecze\u0144 ocz<span class=\"_ _4\"></span>ekiwan\u0105 stop<span class=\"_ _4\"></span>\u0119 odzysku.<span class=\"ff2\"> </span>Ponadto, <span class=\"_ _19\"> </span>w <span class=\"_ _10\"> </span>kalkulacji <span class=\"_ _10\"> </span>ECL <span class=\"_ _10\"> </span>uwzgl\u0119dnia  si\u0119 <span class=\"_ _10\"> </span>informacje <span class=\"_ _10\"> </span>dotycz\u0105ce  przysz\u0142o\u015bci<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _19\"> </span>w <span class=\"_ _11\"> </span>stosowan<span class=\"_ _4\"></span>ych  parametrach <span class=\"_ _10\"> </span>modelu </span>szacowania <span class=\"_ _0\"></span>strat <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>cz<span class=\"_ _4\"></span>ekiwanych,<span class=\"_ _4\"></span> <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>przez <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _1\"> </span>bazowych <span class=\"_ _0\"> </span>wsp\u00f3<span class=\"_ _3\"></span>\u0142czynnik<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"> </span>prawdopodobie\u0144stwa <span class=\"_ _0\"></span>niewyp\u0142acalno\u015bci. Oznacza <span class=\"_ _f\"></span>to<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>\u017ce <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wyniku <span class=\"_ _f\"></span>analizy <span class=\"_ _0\"></span>danych <span class=\"_ _0\"></span>makroekonomic<span class=\"_ _4\"></span>znych <span class=\"_ _0\"></span>takich <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>np.: <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bie\u017c\u0105ca <span class=\"_ _0\"></span>dynamika <span class=\"_ _0\"></span>PKB, <span class=\"_ _f\"></span>warto\u015b\u0107 in<span class=\"ff3 ls0\">flacji, <span class=\"_ _3\"></span>wska\u017anik <span class=\"_ _3\"></span>bezrobocia <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>WIG, <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>uzna, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>nast\u0105pi\u0142o <span class=\"_ _3\"></span>ich <span class=\"_ _f\"></span>pogorszenie <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>poprzedniego </span>okresu, <span class=\"_ _1\"> </span>w <span class=\"_ _0\"></span>kalkulacji <span class=\"_ _1\"> </span>ECL <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>czynnik <span class=\"_ _1\"> </span><span class=\"ff6\">looking <span class=\"_ _1\"> </span>forward</span>,<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>koryguj\u0105cy <span class=\"_ _0\"> </span>ryzyko <span class=\"_ _1\"> </span>zwi\u0105zane <span class=\"_ _0\"></span>ze <span class=\"_ _1\"> </span>spadkiem <span class=\"_ _0\"></span>odzysk\u00f3w z <span class=\"ff3\">nale\u017cno\u015bci. <span class=\"_ _f\"></span>Mimo <span class=\"_ _0\"></span>pogorszenia</span> <span class=\"_ _0\"></span><span class=\"ff3\">dynamiki <span class=\"_ _0\"></span>PKB, <span class=\"_ _0\"></span>bior\u0105c <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>uwag\u0119 <span class=\"_ _1\"> </span>wyhamowanie <span class=\"_ _f\"></span>inflacji, <span class=\"_ _0\"></span>korzystne <span class=\"_ _0\"></span>kszta\u0142towanie <span class=\"_ _0\"></span>si\u0119 </span>wska\u017anik\u00f3w <span class=\"_ _3\"></span>bezrobocia <span class=\"_ _3\"></span>oraz <span class=\"_ _f\"></span>prognozowane <span class=\"_ _3\"></span>istotne <span class=\"_ _3\"></span>odbicie <span class=\"_ _f\"></span>wzrostu<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>gospodarcze<span class=\"_ _4\"></span>go <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>r., <span class=\"_ _3\"></span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _3\"></span>Dominuj\u0105ca<span class=\"_ _4\"></span> nie <span class=\"_ _15\"> </span>stwierdzi\u0142a <span class=\"_ _11\"> </span>pogorszenia <span class=\"_ _11\"> </span>czynnik\u00f3w <span class=\"_ _11\"> </span>makroekonomiczny<span class=\"_ _4\"></span>ch <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>stopniu <span class=\"_ _15\"> </span>uzasadniaj\u0105cym <span class=\"_ _11\"> </span>uwzgl\u0119dnienie <span class=\"_ _11\"> </span>czynnika looking forwar<span class=\"_ _4\"></span>d<span class=\"ff2\"> <span class=\"ff3\">na dzie\u0144 ko\u0144cz\u0105c<span class=\"_ _4\"></span>y okres spraw<span class=\"_ _4\"></span>ozdawczy <span class=\"_ _4\"></span>tj. na 31 <span class=\"_ _4\"></span>grudnia 2023<span class=\"_ _4\"></span> r.<span class=\"_ _3c\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"><span class=\"ff2\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "Metody <span class=\"_ _c\"> </span>oraz <span class=\"_ _d\"> </span>techniki <span class=\"_ _c\"> </span>wyceny <span class=\"_ _c\"> </span>wykorzystane <span class=\"_ _c\"> </span>przez <span class=\"_ _c\"> </span>G<span class=\"_ _3\"></span>rup\u0119 <span class=\"_ _d\"> </span>Kapita\u0142ow<span class=\"_ _4\"></span>\u0105 <span class=\"_ _d\"> </span>przy <span class=\"_ _c\"> </span>ustalaniu <span class=\"_ _c\"> </span>warto\u015bci <span class=\"_ _d\"> </span>godziwyc<span class=\"_ _4\"></span>h poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h kategorii <span class=\"_ _4\"></span>aktyw\u00f3w fi<span class=\"_ _4\"></span>nansowych l<span class=\"_ _4\"></span>ub zobowi\u0105<span class=\"_ _4\"></span>za\u0144 finans<span class=\"_ _4\"></span>owych.<span class=\"ff1\"> </span>Poziom 1 Akcje notowane<span class=\"_ _4\"></span> Akcje wycenion<span class=\"_ _4\"></span>o w oparciu <span class=\"_ _4\"></span>o notowania <span class=\"_ _4\"></span>GPW w Warsz<span class=\"_ _4\"></span>awie S.A. o<span class=\"_ _4\"></span>raz TSX Ventur<span class=\"_ _4\"></span>e Exchange w <span class=\"_ _4\"></span>Toronto.  D\u0142ugoterminow<span class=\"_ _4\"></span>e d\u0142u\u017cne pa<span class=\"_ _4\"></span>piery warto\u015bc<span class=\"_ _4\"></span>iowe<span class=\"ff2\"> </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>d\u0142u\u017cne <span class=\"_ _3\"></span>papiery <span class=\"_ _3\"></span>warto\u015bciowe <span class=\"_ _3\"></span>wyceniono <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>oparciu <span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>notowania <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku<span class=\"_ _3\"></span><span class=\"ff7 fs8\"> <span class=\"_ _f\"></span></span><span class=\"ff2\">Catalyst <span class=\"_ _3\"></span>prowadzone <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>GPW </span>w Warszawie S.A. <span class=\"_ _4\"></span> Poziom 2 Akcje/udzia\u0142y ni<span class=\"_ _4\"></span>enotowan<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>Akcje/udzia\u0142y <span class=\"_ _10\"> </span>nienotowane <span class=\"_ _10\"> </span>wyceniane <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>zastosowaniem <span class=\"_ _10\"> </span>wyceny <span class=\"_ _10\"> </span>maj\u0105tkowej <span class=\"_ _11\"> </span>wg <span class=\"_ _11\"> </span>skorygo<span class=\"_ _4\"></span>wanych <span class=\"_ _10\"> </span>aktyw\u00f3w <span class=\"_ _11\"> </span>netto. Do<span class=\"ls0\"> <span class=\"ff3\">wyceny <span class=\"_ _f\"></span>zosta\u0142y <span class=\"_ _0\"> </span>wykorzystane <span class=\"_ _f\"></span>dane <span class=\"_ _1\"> </span>wej\u015bciowe <span class=\"_ _0\"></span>inne <span class=\"_ _f\"></span>ni\u017c <span class=\"_ _0\"></span>pochodz\u0105ce <span class=\"_ _0\"> </span>z <span class=\"_ _0\"> </span>aktywnego <span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>ynku, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>obserwowalne <span class=\"_ _f\"></span>(np. </span></span>ceny <span class=\"_ _c\"> </span>transakcyjne <span class=\"_ _c\"> </span>nieruchomo\u015bci <span class=\"_ _c\"> </span>podobnych <span class=\"_ _c\"> </span>do <span class=\"_ _d\"> </span>nieruchomo\u015bci <span class=\"_ _c\"> </span>b\u0119d\u0105cych <span class=\"_ _c\"> </span>przedmiotem <span class=\"_ _14\"> </span>wyc<span class=\"_ _3\"></span>eny,<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>rynkowe <span class=\"_ _d\"> </span>stopy procentowe obligacji Skarbu Pa\u0144<span class=\"_ _4\"></span>stwa i lokat terminowych w instytucjach finansow<span class=\"_ _4\"></span>ych, stopa dyskontowa wolna od ryzyka<span class=\"_ _4\"></span> publ<span class=\"ff3 ls0\">ikowana pr<span class=\"_ _4\"></span>zez Europejski <span class=\"_ _4\"></span>Urz\u0105d <span class=\"_ _4\"></span>Nadzoru Ubezpie<span class=\"_ _4\"></span>cze\u0144 i Pra<span class=\"_ _4\"></span>cowniczych Program<span class=\"_ _4\"></span>\u00f3w Emery<span class=\"_ _4\"></span>talnych). <span class=\"ff2\"> </span></span>Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w<span class=\"ff2\"> </span>Nale\u017cno\u015bci <span class=\"_ _12\"> </span>z  tytu\u0142u <span class=\"_ _12\"> </span>realizacji  tr<span class=\"_ _4\"></span>ansakcji <span class=\"_ _12\"> </span>sprzeda\u017cy  dla <span class=\"_ _2\"> </span>kontrakt\u00f3w  rozliczaj\u0105c<span class=\"_ _4\"></span>ych  si<span class=\"_ _4\"></span>\u0119  ostateczni<span class=\"_ _4\"></span>e  wg  cen <span class=\"_ _2\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>przysz\u0142o\u015bci, wyceniono <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>cen <span class=\"_ _f\"></span>terminowych <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>zale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>okresu/miesi\u0105c<span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>kwo<span class=\"_ _3\"></span>towania <span class=\"_ _3\"></span>umownego. <span class=\"_ _3\"></span>Ceny <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>erminowe <span class=\"_ _3\"></span>uzyskuje <span class=\"_ _3\"></span>si\u0119 z systemu Reut<span class=\"_ _4\"></span>ers.   Dla <span class=\"_ _1\"> </span>n<span class=\"ff3\">ale\u017cno\u015bci <span class=\"_ _0\"></span>obj\u0119tych <span class=\"_ _1\"> </span>faktoringiem <span class=\"_ _0\"></span>pe\u0142nym</span> <span class=\"_ _1\"> </span><span class=\"ff3\">warto\u015b\u0107 <span class=\"_ _1\"> </span>godziw\u0105 <span class=\"_ _0\"></span>ustala <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>poziomie <span class=\"_ _1\"> </span>warto\u015bci<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _1\"> </span>przekazanej </span>do<span class=\"ls0\"> <span class=\"ff3\">faktora <span class=\"_ _2\"> </span>(warto\u015b\u0107 <span class=\"_ _1\"> </span>nominalna <span class=\"_ _1\"> </span>z <span class=\"_ _12\"> </span>faktury) <span class=\"_ _2\"> </span>pomniejsz<span class=\"_ _4\"></span>onej <span class=\"_ _2\"> </span>o <span class=\"_ _2\"> </span>odsetki <span class=\"_ _2\"> </span>stanowi\u0105c<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>wynagrodzeni<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>faktora. <span class=\"_ _1\"> </span>Ze  wz<span class=\"_ _4\"></span>gl\u0119du <span class=\"_ _1\"> </span>na </span></span>kr\u00f3tki <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>kres <span class=\"_ _2\"> </span>pomi\u0119dzy <span class=\"_ _12\"> </span>przekaza<span class=\"_ _4\"></span>niem  nale\u017cn<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _2\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>faktora <span class=\"_ _12\"> </span>a  jej <span class=\"_ _2\"> </span>sp\u0142at\u0105,  wa<span class=\"_ _4\"></span>rto\u015bci <span class=\"_ _2\"> </span>godziwej  n<span class=\"_ _4\"></span>ie  kor<span class=\"_ _4\"></span>yguje <span class=\"_ _2\"> </span>si\u0119  o <span class=\"_ _12\"> </span>ryzyk<span class=\"_ _4\"></span>o kredytowe fakt<span class=\"_ _4\"></span>ora i wp\u0142yw <span class=\"_ _4\"></span>up\u0142ywu <span class=\"_ _4\"></span>czasu.<span class=\"ff2\"> </span>P<span class=\"ff3\">o\u017cyczki</span> udzielon<span class=\"_ _4\"></span>e W <span class=\"_ _0\"></span>pozycji <span class=\"_ _0\"></span>tej <span class=\"_ _0\"></span>uj\u0119to <span class=\"_ _0\"></span>po\u017cyczki <span class=\"_ _0\"></span>wyceni<span class=\"_ _4\"></span>one <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _0\"></span>dla <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _1\"> </span>warto\u015b\u0107 <span class=\"_ _f\"></span>godziwa <span class=\"_ _0\"></span>zosta\u0142a <span class=\"_ _0\"></span>oszacowana <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>bazie<span class=\"_ _4\"></span> przep\u0142yw\u00f3w <span class=\"_ _17\"> </span>kontraktowych <span class=\"_ _17\"> </span>(z <span class=\"_ _1f\"> </span>umowy) <span class=\"_ _1f\"> </span>przy <span class=\"_ _17\"> </span>wykorzystaniu <span class=\"_ _17\"> </span>modelu <span class=\"_ _1f\"> </span>zdyskontowan<span class=\"_ _4\"></span>ych <span class=\"_ _17\"> </span>przep\u0142yw\u00f3w <span class=\"_ _1f\"> </span>pieni\u0119\u017cn<span class=\"_ _4\"></span>ych z <span class=\"ff3\">uwzgl\u0119dnieniem r<span class=\"_ _4\"></span>yzyka <span class=\"_ _4\"></span>kredytoweg<span class=\"_ _4\"></span>o po\u017cyczkob<span class=\"_ _4\"></span>iorcy.<span class=\"ff2\"> </span></span>Pozosta\u0142e aktywa<span class=\"_ _4\"></span>/zobowi\u0105za<span class=\"_ _4\"></span>nia finansow<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>W <span class=\"_ _f\"></span>pozycji <span class=\"_ _f\"></span>tej <span class=\"_ _f\"></span>uj<span class=\"ff3\">\u0119</span>to <span class=\"_ _f\"></span>nale<span class=\"_ _3\"></span><span class=\"ff3\">\u017c</span><span class=\"ls4d\">no</span><span class=\"ff3\">\u015b</span>ci/zobowi<span class=\"ff3\">\u0105</span>za<span class=\"_ _4\"></span>nia <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>tytu<span class=\"ff3\">\u0142</span>u <span class=\"_ _f\"></span>ro<span class=\"ff3\">zliczenia <span class=\"_ _f\"></span>pochodnych <span class=\"_ _f\"></span>instrum<span class=\"_ _4\"></span>ent\u00f3w <span class=\"_ _f\"></span>finansowych,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>kt\u00f3<span class=\"ff2\">rych <span class=\"_ _f\"></span>termin </span></span>p<span class=\"ff3\">\u0142</span>atno<span class=\"ff3\">\u015b</span>ci <span class=\"_ _1\"> </span>przypada <span class=\"_ _1\"> </span>dwa <span class=\"_ _1\"> </span>dni <span class=\"_ _1\"> </span>ro<span class=\"_ _3\"></span>bocze <span class=\"_ _1\"> </span>po <span class=\"_ _2\"> </span>dniu <span class=\"_ _1\"> </span>ko<span class=\"ff3\">\u0144</span><span class=\"ls18\">cz</span><span class=\"ff3\">\u0105</span>cym <span class=\"_ _2\"> </span>okres <span class=\"_ _0\"></span>sprawozdawczy. <span class=\"_ _1\"> </span>Instrumenty <span class=\"_ _1\"> </span>te <span class=\"_ _2\"> </span>wycenione <span class=\"_ _1\"> </span>zosta<span class=\"ff3\">\u0142</span>y <span class=\"_ _2\"> </span>do warto<span class=\"ff3\">\u015b</span>ci godziwej us<span class=\"_ _4\"></span>talonej w<span class=\"_ _4\"></span>ed<span class=\"ff3\">\u0142</span>ug ceny <span class=\"_ _4\"></span>referencyjn<span class=\"_ _4\"></span>ej rozliczenia<span class=\"_ _4\"></span> tych transakcji<span class=\"_ _4\"></span>. Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe <span class=\"ff3\">\u2013</span> walutow<span class=\"_ _4\"></span>e oraz walut<span class=\"_ _4\"></span>owo-odsetkow<span class=\"_ _4\"></span>e W <span class=\"_ _0\"></span>przypadku <span class=\"_ _0\"></span>transakcji <span class=\"_ _1\"> </span>instrument<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"> </span>pochodnych <span class=\"_ _0\"></span>na <span class=\"_ _0\"> </span>rynku <span class=\"_ _1\"> </span>walutowym <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"> </span>t<span class=\"_ _3\"></span>ransakcji <span class=\"_ _f\"></span>walutowo<span class=\"_ _3\"></span><span class=\"ff2\">-odsetk<span class=\"_ _4\"></span>owych <span class=\"_ _0\"></span>(CIRS), </span>w <span class=\"ff3\">celu <span class=\"_ _15\"> </span>ustalenia <span class=\"_ _15\"> </span>ich <span class=\"_ _15\"> </span>warto\u015bci <span class=\"_ _15\"> </span>godziwej <span class=\"_ _15\"> </span>pos\u0142u\u017cono <span class=\"_ _15\"> </span>si\u0119 <span class=\"_ _15\"> </span>cenami <span class=\"_ _15\"> </span>terminowymi <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>daty <span class=\"_ _14\"> </span>zapadalno\u015bci <span class=\"_ _15\"> </span>poszczeg\u00f3ln<span class=\"_ _4\"></span>ych </span>transakcji. <span class=\"_ _15\"> </span>Cena <span class=\"_ _15\"> </span>termin<span class=\"_ _4\"></span>owa <span class=\"_ _15\"> </span>dla <span class=\"_ _11\"> </span>kurs\u00f3w <span class=\"_ _15\"> </span>walutowych <span class=\"_ _15\"> </span>obliczona<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>zosta\u0142a <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>podstawie <span class=\"_ _11\"> </span>fixingu <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>odpowiednich <span class=\"_ _11\"> </span>st\u00f3p procentowych. <span class=\"_ _f\"></span>Stopy <span class=\"_ _f\"></span>procentowe <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>walut <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>wska\u017aniki <span class=\"_ _0\"></span>zmienno\u015bci <span class=\"_ _f\"></span>ich <span class=\"_ _0\"></span>kurs\u00f3w <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>uzyskiwane <span class=\"_ _f\"></span>z<span class=\"_ _3\"></span><span class=\"ff2\"> serwisu <span class=\"_ _f\"></span>Reuters. <span class=\"_ _f\"></span>Do </span>wyceny opcji eur<span class=\"_ _4\"></span>opejskich na <span class=\"ff3\">ryn<span class=\"_ _4\"></span>kach waluto<span class=\"_ _4\"></span>wych pos<span class=\"_ _4\"></span>\u0142u\u017cono si\u0119 standar<span class=\"_ _4\"></span>dowym mod<span class=\"_ _4\"></span>elem Garma<span class=\"_ _4\"></span>na<span class=\"ff2\">-Kohlhagena.<span class=\"_ _4\"></span> </span></span>Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe <span class=\"ff3\">\u2013</span> metale <span class=\"_ _4\"></span> W <span class=\"_ _11\"> </span>przypadku <span class=\"_ _15\"> </span>transakcji <span class=\"_ _11\"> </span>instrument\u00f3w <span class=\"_ _11\"> </span>pochodnych <span class=\"_ _11\"> </span>na <span class=\"_ _15\"> </span>rynku <span class=\"_ _11\"> </span>towarowym, <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>celu <span class=\"_ _15\"> </span>ustalenia <span class=\"_ _11\"> </span>ich <span class=\"_ _11\"> </span>warto\u015bci <span class=\"_ _15\"> </span>godziwej pos\u0142u\u017cono <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>cenami <span class=\"_ _f\"></span>terminow<span class=\"_ _4\"></span>ymi <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>daty <span class=\"_ _f\"></span>zapadalno\u015bci <span class=\"_ _3\"></span>poszczeg<span class=\"_ _4\"></span>\u00f3lnych <span class=\"_ _3\"></span>transakcji. <span class=\"_ _3\"></span>W <span class=\"_ _f\"></span>przypadku <span class=\"_ _3\"></span>miedzi <span class=\"_ _3\"></span>u\u017cyto <span class=\"_ _3\"></span>oficjalne ceny <span class=\"_ _3\"></span>zamkni\u0119cia <span class=\"_ _3\"></span>London <span class=\"_ _3\"></span>Metal <span class=\"_ _f\"></span>Excha<span class=\"ff2\">nge, <span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>w odniesieniu <span class=\"_ _3\"></span>do </span>srebra <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>z\u0142ot<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span><span class=\"ff2\">- <span class=\"_ _f\"></span>ceny <span class=\"_ _3\"></span>fixing <span class=\"_ _3\"></span>ustalonej <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>London <span class=\"_ _3\"></span>Bullion </span>Market  Ass<span class=\"_ _4\"></span>ociation. <span class=\"_ _12\"> </span>Wska\u017aniki <span class=\"_ _2\"> </span>zmienno\u015bci  oraz <span class=\"_ _2\"> </span>krzywe  terminowe <span class=\"_ _2\"> </span>s\u0142<span class=\"_ _3\"></span>u\u017c\u0105c<span class=\"_ _4\"></span>e  d<span class=\"_ _4\"></span>o  wyceny <span class=\"_ _2\"> </span>instrument\u00f3w  p<span class=\"_ _4\"></span>ochodnych <span class=\"_ _2\"> </span>na koniec <span class=\"_ _d\"> </span>okresu <span class=\"_ _d\"> </span>sprawozdawczego <span class=\"_ _d\"> </span>uzyskano <span class=\"_ _d\"> </span>z systemu <span class=\"_ _d\"> </span>Reuters. <span class=\"_ _d\"> </span>Do <span class=\"_ _13\"> </span>wyceny <span class=\"_ _d\"> </span>opcji <span class=\"_ _13\"> </span>azjatycki<span class=\"_ _4\"></span>ch <span class=\"_ _d\"> </span>na <span class=\"_ _13\"> </span>rynkach <span class=\"_ _d\"> </span>metali<span class=\"_ _4\"></span> wykorzystana z<span class=\"_ _4\"></span>osta\u0142a aprok<span class=\"_ _4\"></span>symacja Le<span class=\"_ _4\"></span>vy\u2019ego do me<span class=\"_ _4\"></span>todologii B<span class=\"_ _4\"></span>lacka<span class=\"ff2\">-Scholesa. </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e kredyty i p<span class=\"_ _4\"></span>o\u017cyczki <span class=\"_ _4\"></span>otrzymane<span class=\"ff2\"> </span>Warto\u015b\u0107 <span class=\"_ _19\"> </span>g<span class=\"_ _3\"></span>odziwa  kredyt\u00f3w <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>p<span class=\"_ _3\"></span>o\u017cyczek  szacowana <span class=\"_ _10\"> </span>jest <span class=\"_ _11\"> </span>poprze<span class=\"_ _4\"></span>z <span class=\"_ _10\"> </span>zdyskontowanie <span class=\"_ _10\"> </span>zwi\u0105zanych  z <span class=\"_ _10\"> </span>tymi <span class=\"_ _10\"> </span>zobo<span class=\"_ _3\"></span>wi\u0105zaniami przep\u0142yw\u00f3w finans<span class=\"_ _4\"></span>owych w <span class=\"_ _4\"></span>terminach <span class=\"_ _4\"></span>i na warun<span class=\"_ _4\"></span>kach wynikaj\u0105cy<span class=\"_ _4\"></span>ch z um\u00f3w pr<span class=\"_ _4\"></span>zy zastosowaniu bi<span class=\"_ _4\"></span>e\u017c\u0105cych s<span class=\"_ _4\"></span>t\u00f3p. <span class=\"ff2\"> </span>Poziom 3 P<span class=\"ff3\">o\u017cyczki</span> udzielon<span class=\"_ _4\"></span>e  Do  kategorii  tej  zaliczamy  po\u017cy<span class=\"_ _4\"></span>czki  udzielone  wycenian<span class=\"_ _4\"></span>e  w  sprawozdaniu  z  sytuacji  finans<span class=\"_ _4\"></span>owej  w  zamortyz<span class=\"_ _4\"></span>owanym<span class=\"_ _4\"></span> koszcie,  ze  wzgl\u0119du  na  wykorzystanie  w<span class=\"ff2\"> </span>wycenie  do  warto\u015bci  godziwej  za\u0142o\u017ce\u0144  nieobserwo<span class=\"_ _4\"></span>walnych.  W  oszacowaniu<span class=\"_ _4\"></span> warto\u015bci <span class=\"_ _2\"> </span>godziwej  t<span class=\"_ _4\"></span>ych  p<span class=\"_ _4\"></span>o\u017cycze<span class=\"_ _4\"></span>k <span class=\"_ _12\"> </span>istotnym  el<span class=\"_ _4\"></span>ementem <span class=\"_ _2\"> </span>szacunku <span class=\"_ _2\"> </span>s\u0105  prognoz<span class=\"_ _4\"></span>owane <span class=\"_ _2\"> </span>przep\u0142ywy  pieni<span class=\"_ _4\"></span>\u0119\u017cne <span class=\"_ _2\"> </span>Sie<span class=\"_ _3\"></span>rra <span class=\"_ _2\"> </span>Gorda S.C.M., <span class=\"_ _14\"> </span>kt\u00f3re <span class=\"_ _c\"> </span>stanowi\u0105 <span class=\"_ _14\"> </span>nieobserwowalne <span class=\"_ _14\"> </span>dane <span class=\"_ _c\"> </span>wej\u015bciowe <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>zgo<span class=\"_ _3\"></span>dnie <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>M<span class=\"_ _3\"></span>SSF <span class=\"_ _14\"> </span>13 <span class=\"_ _c\"> </span>warto\u015b\u0107 <span class=\"_ _14\"> </span>godziwa <span class=\"_ _14\"> </span>tych <span class=\"_ _c\"> </span>aktyw\u00f3w klasyfikowana <span class=\"_ _14\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _14\"> </span>do<span class=\"_ _3\"></span> <span class=\"ff3\">poziomu<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>3 <span class=\"_ _d\"> </span>hierarchii. <span class=\"_ _c\"> </span>Stopa <span class=\"_ _c\"> </span>dyskonta <span class=\"_ _c\"> </span>przyj\u0119ta <span class=\"_ _c\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _c\"> </span>wyliczenia<span class=\"ff2\"> <span class=\"_ _d\"> </span></span>warto\u015bci <span class=\"_ _c\"> </span>godziwej <span class=\"_ _c\"> </span>po\u017cyczek </span>wycenianych w za<span class=\"_ _4\"></span>mortyzowa<span class=\"_ _4\"></span>nym koszcie wyno<span class=\"_ _4\"></span>si 9,13<span class=\"_ _4\"></span>% <span class=\"ff3\">( na dzie\u0144 3<span class=\"_ _4\"></span>1 grudnia 2<span class=\"_ _4\"></span>022 r. 9,7<span class=\"_ _4\"></span>5%).<span class=\"ff2\"> </span></span>Szczeg\u00f3\u0142owe <span class=\"_ _2\"> </span>ujawnienia <span class=\"_ _2\"> </span>w <span class=\"_ _12\"> </span>zakresie <span class=\"_ _2\"> </span>za\u0142o\u017ce\u0144 <span class=\"_ _12\"> </span>przyj\u0119tych <span class=\"_ _2\"> </span>do  wy<span class=\"_ _4\"></span>ceny <span class=\"_ _2\"> </span>po\u017cyczek <span class=\"_ _2\"> </span>zaprezentowano <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>N<span class=\"_ _3\"></span>ocie <span class=\"_ _2\"> </span>6.2, <span class=\"_ _2\"> </span>natomiast wra\u017cliwo\u015b\u0107 <span class=\"_ _10\"> </span>warto\u015bci  godziwej <span class=\"_ _10\"> </span>zakwalifikowanej  do <span class=\"_ _10\"> </span>poziomu <span class=\"_ _10\"> </span>3  dla <span class=\"_ _10\"> </span>udzielonych <span class=\"_ _10\"> </span>po\u017cyczek <span class=\"_ _19\"> </span>w <span class=\"_ _10\"> </span>Nocie <span class=\"_ _10\"> </span>7.5.2.4. <span class=\"_ _11\"> </span>Na <span class=\"_ _10\"> </span>dzie\u0144 31<span class=\"ls0\"> grudnia <span class=\"_ _2\"> </span>2023 <span class=\"_ _1\"> </span><span class=\"ff3\">r. <span class=\"_ _12\"> </span>za\u0142o\u017cenia <span class=\"_ _2\"> </span>przyj\u0119te <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>progn<span class=\"_ _4\"></span>ozowanych <span class=\"_ _2\"> </span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _2\"> </span>pieni\u0119\u017cnych <span class=\"_ _1\"> </span>zastosowane <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>wyceny <span class=\"_ _1\"> </span>warto\u015bci </span></span>godziwej <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>sp\u00f3jne <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>za\u0142o\u017ceniami <span class=\"_ _f\"></span>dot<span class=\"_ _3\"></span>. <span class=\"_ _f\"></span>obliczenia <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _0\"></span>bilansowej, <span class=\"_ _f\"></span>nato<span class=\"_ _3\"></span>mia<span class=\"_ _4\"></span>st <span class=\"_ _f\"></span>r\u00f3<span class=\"_ _3\"></span>\u017cni<span class=\"_ _4\"></span>ca <span class=\"_ _f\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>warto\u015bci\u0105 <span class=\"_ _0\"></span>bilansow<span class=\"_ _4\"></span>a a <span class=\"ff3\">warto\u015bci\u0105 godziw\u0105<span class=\"_ _4\"></span> wynika <span class=\"_ _4\"></span>z przyj\u0119cia r\u00f3\u017cnych <span class=\"_ _4\"></span>st\u00f3p dysk<span class=\"_ _4\"></span>ontowyc<span class=\"_ _4\"></span>h.<span class=\"ff2\"> </span></span>Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe<span class=\"ff2\"> </span>W <span class=\"_ _3\"></span>pozycji tej <span class=\"_ _3\"></span>uj\u0119to <span class=\"_ _3\"></span>nale\u017cn<span class=\"_ _4\"></span>o\u015b\u0107 <span class=\"_ _3\"></span>z tytu\u0142u <span class=\"_ _3\"></span>p\u0142atno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _3\"></span>warunk<span class=\"_ _4\"></span>owych zwi\u0105zanych <span class=\"_ _3\"></span>z umow\u0105 <span class=\"_ _3\"></span>zbycia sp\u00f3\u0142ki <span class=\"_ _3\"></span>zale\u017cnej S.C.M. <span class=\"_ _3\"></span>Fr<span class=\"_ _3\"></span><span class=\"ff2\">anke,<span class=\"_ _4\"></span> </span>kt\u00f3ra <span class=\"_ _e\"> </span>zosta\u0142a <span class=\"_ _32\"> </span>oszacowana <span class=\"_ _32\"> </span>na <span class=\"_ _e\"> </span>podstawie <span class=\"_ _32\"> </span>modelu <span class=\"_ _e\"> </span>prawdop<span class=\"_ _4\"></span>odobie\u0144stwa, <span class=\"_ _32\"> </span>wynikaj\u0105cego <span class=\"_ _32\"> </span>z <span class=\"_ _e\"> </span>oferty <span class=\"_ _e\"> </span>wi\u0105\u017c\u0105cej<span class=\"_ _4\"></span> z <span class=\"ff3\">uwzgl\u0119dnieniem d<span class=\"_ _4\"></span>yskonta dla<span class=\"_ _4\"></span> wyp\u0142a<span class=\"_ _4\"></span>t na lata pr<span class=\"_ _4\"></span>zysz\u0142e.<span class=\"ff2\"> </span></span> Nota 7.2 Poch<span class=\"_ _4\"></span>odne instrum<span class=\"_ _4\"></span>enty finansow<span class=\"_ _4\"></span>e Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Pochodne <span class=\"_ _0\"></span>instrumenty <span class=\"_ _0\"></span>finansowe <span class=\"_ _0\"></span>zalicza <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>aktyw\u00f3w/zobowi\u0105<span class=\"_ _4\"></span>za\u0144 <span class=\"_ _1\"> </span><span class=\"ff2\">finansowych <span class=\"_ _0\"></span>wycenianych <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span></span>warto\u015bci<span class=\"ff2\"> <span class=\"_ _1\"> </span>godziwej </span>przez wynik finans<span class=\"_ _4\"></span>owy, o ile nie <span class=\"ff3\">z<span class=\"_ _4\"></span>osta\u0142y w<span class=\"_ _4\"></span>yznaczone jako ins<span class=\"_ _4\"></span>trumenty <span class=\"_ _4\"></span>zabezpieczaj\u0105<span class=\"_ _4\"></span>ce<span class=\"ff2\">. </span></span>Transakcje kupna <span class=\"_ _4\"></span>lub sprzeda\u017cy i<span class=\"_ _4\"></span>nstrumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych ujmuje<span class=\"ff2\"> </span>si\u0119 na dzie\u0144 <span class=\"_ _4\"></span>przeprowadz<span class=\"_ _4\"></span>enia (<span class=\"_ _4\"></span>zawarcia) transa<span class=\"_ _4\"></span>kcji. <span class=\"ff2\"> </span>Instrumenty <span class=\"_ _3\"></span>pochodne <span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>wyznaczone <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>zabezpieczaj\u0105ce, <span class=\"_ _3\"></span>okre\u015blane <span class=\"_ _3\"></span>jako <span class=\"_ _f\"></span>instrumenty <span class=\"_ _3\"></span>pochodne <span class=\"_ _3\"></span>handlowe, <span class=\"_ _3\"></span>ujmuje si\u0119 <span class=\"_ _f\"></span>pocz\u0105tkow<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _3\"></span>godziwej <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>wycenia <span class=\"_ _f\"></span>na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _f\"></span>ko\u0144cz\u0105cy <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>es <span class=\"_ _f\"></span>sprawozdawcz<span class=\"_ _4\"></span>y <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>uj\u0119ciem<span class=\"_ _4\"></span> zysk\u00f3w/strat z<span class=\"_ _4\"></span> wyceny w <span class=\"_ _4\"></span>wyniku finans<span class=\"_ _4\"></span>owym. <span class=\"ff2\"> </span>W Grupie <span class=\"_ _3\"></span>Kapita\u0142<span class=\"_ _4\"></span>owej KGHM Polska <span class=\"_ _3\"></span>Mied\u017a S.A. Jednostka Dominuj\u0105ca  <span class=\"_ _3\"></span>stosuje rachunkowo\u015b\u0107 zabezpiecz<span class=\"_ _4\"></span>e\u0144 przep\u0142yw\u00f3w pieni\u0119\u017cnych.  Celem <span class=\"_ _10\"> </span>stosowania  rachunkowo\u015bci <span class=\"_ _10\"> </span>zabezpiecze\u0144  jest <span class=\"_ _10\"> </span>ograniczenie <span class=\"_ _19\"> </span>zmie<span class=\"_ _3\"></span>nno\u015bci <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>netto <span class=\"_ _19\"> </span>Je<span class=\"_ _3\"></span>dnos<span class=\"_ _4\"></span>tki Dominuj\u0105cej, <span class=\"_ _0\"></span>wynikaj\u0105cej <span class=\"_ _0\"></span>z <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kresowy<span class=\"_ _4\"></span>ch <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>wyceny <span class=\"_ _1\"> </span>transakcji <span class=\"_ _0\"></span>zabezpieczaj\u0105cych <span class=\"_ _0\"></span>poszczeg\u00f3ln<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"> </span>rynkowe, <span class=\"_ _1\"> </span>na kt\u00f3re <span class=\"_ _1\"> </span>nara\u017cona <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>Jednostka <span class=\"_ _0\"> </span>Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105ca. <span class=\"_ _1\"> </span>Instrumentami <span class=\"_ _0\"> </span>zabezpieczaj\u0105cymi <span class=\"_ _1\"> </span>mog\u0105 <span class=\"_ _0\"></span>by\u0107 <span class=\"_ _1\"> </span>inst<span class=\"_ _3\"></span>ru<span class=\"_ _4\"></span>menty <span class=\"_ _1\"> </span>pochodne <span class=\"_ _0\"></span>oraz kredyty i <span class=\"ff3\">po\u017cycz<span class=\"_ _4\"></span>ki w walucie <span class=\"_ _4\"></span>obcej. <span class=\"ff2\"> </span></span>Wyznaczane <span class=\"_ _1\"> </span>zabezpiecz<span class=\"_ _4\"></span>enia <span class=\"_ _1\"> </span>dotycz\u0105 <span class=\"_ _1\"> </span>przysz\u0142ych <span class=\"_ _1\"> </span>prognozowanyc<span class=\"_ _4\"></span>h <span class=\"_ _1\"> </span>transakcji <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>przyj\u0119tych <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>Planie <span class=\"_ _1\"> </span>Sprzeda\u017cy na<span class=\"ls0\"> dany rok. <span class=\"_ _3\"></span>Plany te <span class=\"ff3\">sporz\u0105dza<span class=\"_ _4\"></span>ne s\u0105 <span class=\"_ _3\"></span>w oparciu o <span class=\"_ _3\"></span>mo\u017cliwo\u015bci produkcyjne na dany okres. <span class=\"_ _3\"></span>Jedn<span class=\"_ _4\"></span>ostka Dominuj\u0105ca oceni<span class=\"ff2 ls4e\">a </span></span></span>prawdopodobie<span class=\"_ _4\"></span>\u0144stwo wyst\u0105pienia transakcji <span class=\"_ _3\"></span>uj\u0119tych <span class=\"_ _3\"></span>w planie <span class=\"_ _3\"></span>produkcji jako <span class=\"_ _3\"></span>bardzo wysokie, <span class=\"_ _3\"></span>poniewa\u017c z <span class=\"_ _3\"></span>historyczneg<span class=\"_ _4\"></span>o punktu <span class=\"_ _0\"> </span>widzenia <span class=\"_ _1\"> </span>sprzeda\u017c <span class=\"_ _1\"> </span>zawsze <span class=\"_ _1\"> </span>realizowana <span class=\"_ _0\"> </span>by\u0142<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>poziomach <span class=\"_ _1\"> </span>za\u0142o\u017conych <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>szczeg\u00f3l<span class=\"_ _4\"></span>nych <span class=\"_ _0\"></span>Planach <span class=\"_ _1\"> </span>Sprzeda\u017cy.<span class=\"ff2\"> </span>Pozycj\u0119 zabezpieczan\u0105 <span class=\"_ _3\"></span>stan<span class=\"_ _4\"></span>owi\u0105<span class=\"ff2\"> <span class=\"_ _3\"></span></span>r\u00f3wnie\u017c przysz\u0142e <span class=\"_ _3\"></span>przep\u0142ywy z <span class=\"_ _3\"></span>tytu\u0142u koszt\u00f3w <span class=\"_ _3\"></span>odsetkow<span class=\"_ _4\"></span>ych od<span class=\"_ _3\"></span><span class=\"ff2\"> wyemitowany<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>obligac<span class=\"_ _4\"></span>ji </span>w PLN. Jednostka <span class=\"_ _d\"> </span>Dominuj\u0105ca <span class=\"_ _d\"> </span>mo\u017ce <span class=\"_ _d\"> </span>korzysta\u0107 <span class=\"_ _d\"> </span>z <span class=\"_ _13\"> </span>naturalnych <span class=\"_ _d\"> </span>zabezpiecze\u0144 <span class=\"_ _d\"> </span>ryzyka <span class=\"_ _d\"> </span>walutowego <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>przez <span class=\"_ _d\"> </span>zastosowani<span class=\"_ _4\"></span>e rachunkowo\u015bci zabezpiecze\u0144 w<span class=\"_ _3\"></span><span class=\"ff2\"> stosunk<span class=\"_ _4\"></span>u <span class=\"_ _3\"></span>do <span class=\"ff3\">kredyt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>i po<span class=\"_ _3\"></span>\u017cycz<span class=\"_ _4\"></span>ek <span class=\"_ _3\"></span>denominowanych w <span class=\"_ _3\"></span>USD, wyznaczaj\u0105c <span class=\"_ _3\"></span>je <span class=\"_ _3\"></span>jako po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ycje<span class=\"_ _4\"></span> </span></span>zabezpieczaj\u0105ce <span class=\"_ _11\"> </span>przed <span class=\"_ _11\"> </span>ryzykiem <span class=\"_ _11\"> </span>kursu <span class=\"_ _15\"> </span>walutowego <span class=\"_ _11\"> </span>zwi\u0105zanego <span class=\"_ _11\"> </span>z <span class=\"_ _15\"> </span>przysz\u0142ymi <span class=\"_ _11\"> </span>przychodami <span class=\"_ _11\"> </span>Jednostki <span class=\"_ _15\"> </span>Dominuj\u0105<span class=\"_ _4\"></span>cej ze<span class=\"ls0\"> <span class=\"ff3\">sprzeda\u017cy miedzi, sr<span class=\"_ _4\"></span>ebra i<span class=\"ff2\"> innych <span class=\"_ _4\"></span>metali, den<span class=\"_ _4\"></span>ominowanych w <span class=\"_ _4\"></span>USD. </span></span></span>Zyski <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>straty <span class=\"_ _f\"></span>wynikaj\u0105ce <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>zmiany <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _0\"></span>instrumentu <span class=\"_ _f\"></span>zabezpieczaj\u0105cego <span class=\"_ _f\"></span>przep\u0142ywy <span class=\"_ _f\"></span>pieni\u0119\u017cne <span class=\"_ _0\"></span>ujmowane s\u0105<span class=\"ff2 ls0\"> w <span class=\"ff3\">pozosta\u0142<span class=\"_ _4\"></span>ych <span class=\"_ _0\"></span>ca\u0142kowitych <span class=\"_ _0\"></span>dochodach, <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>takiej <span class=\"_ _0\"></span>cz\u0119\u015bci, <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>jakiej <span class=\"_ _0\"> </span>dany <span class=\"_ _1\"> </span>instrument <span class=\"_ _0\"></span>stanowi <span class=\"_ _0\"></span>skuteczne <span class=\"_ _0\"></span>zabezpieczenie </span></span>zwi\u0105zanej <span class=\"_ _1f\"> </span>z<span class=\"ff2\"> nim <span class=\"_ _1d\"> </span>pozycji <span class=\"_ _1d\"> </span>zabez<span class=\"_ _4\"></span>pieczanej. <span class=\"_ _1d\"> </span>Grupa <span class=\"_ _1f\"> </span>ujmuje <span class=\"_ _1d\"> </span>w <span class=\"_ _1f\"> </span>ka<span class=\"_ _3\"></span><span class=\"ff3\">pita\u0142ach <span class=\"_ _1f\"> </span>z <span class=\"_ _1d\"> </span>wyceny <span class=\"_ _1d\"> </span>cz\u0119\u015b\u0107<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>zmiany <span class=\"_ _1d\"> </span>instrum<span class=\"_ _4\"></span>entu </span></span>zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go wynikaj\u0105c<span class=\"_ _4\"></span>ej ze zmiany <span class=\"_ _4\"></span>warto\u015bci czas<span class=\"_ _4\"></span>owej opcji, <span class=\"_ _4\"></span>elementu terminow<span class=\"_ _4\"></span>ego oraz<span class=\"_ _4\"></span> mar\u017cy <span class=\"_ _4\"></span>walutowej.<span class=\"ff2\"> </span>Cz\u0119\u015b\u0107 <span class=\"_ _0\"></span>nieskuteczn\u0105 <span class=\"_ _0\"></span>odnosi <span class=\"_ _0\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>do<span class=\"ff2\"> </span>wyniku <span class=\"_ _1\"> </span>finansowe<span class=\"_ _4\"></span>go <span class=\"_ _1\"> </span>jako <span class=\"_ _0\"></span>pozosta\u0142e <span class=\"_ _0\"></span>przychody <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\"> koszty <span class=\"_ _0\"></span>operacyjne. <span class=\"_ _0\"></span>Zyski <span class=\"_ _0\"></span>lub <span class=\"_ _1\"> </span>straty </span>powsta\u0142e <span class=\"_ _e\"> </span>na <span class=\"_ _e\"> </span>instrumen<span class=\"_ _4\"></span>cie <span class=\"_ _e\"> </span>zabezpieczaj\u0105cym <span class=\"_ _e\"> </span>prze<span class=\"_ _4\"></span>p\u0142ywy <span class=\"_ _e\"> </span>pieni\u0119\u017cne <span class=\"_ _32\"> </span>o<span class=\"_ _3\"></span>dnoszone <span class=\"_ _e\"> </span>s\u0105<span class=\"ff2\"> <span class=\"ls1c\">do</span> wyniku <span class=\"_ _e\"> </span>jak<span class=\"_ _4\"></span>o <span class=\"_ _e\"> </span>korekta </span>z przeklasyfik<span class=\"_ _4\"></span>owania w <span class=\"ff3\">mom<span class=\"_ _4\"></span>encie, gdy dana<span class=\"_ _4\"></span> pozycja za<span class=\"_ _4\"></span>bezpiecza<span class=\"_ _4\"></span>na wp\u0142ywa na<span class=\"ff2\"> wynik. </span></span>Zaprzestaje <span class=\"_ _0\"> </span>si\u0119 <span class=\"_ _2\"> </span>ujmowania <span class=\"_ _0\"> </span>instrument\u00f3w <span class=\"_ _1\"> </span>pochodn<span class=\"_ _4\"></span>ych <span class=\"_ _1\"> </span>jako <span class=\"_ _1\"> </span>zabezpieczaj\u0105cych, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>instrument <span class=\"_ _1\"> </span>pochodny <span class=\"_ _1\"> </span>wyga\u015bnie,<span class=\"_ _4\"></span> zostanie <span class=\"_ _15\"> </span>sprzedany, <span class=\"_ _15\"> </span>wypowied<span class=\"_ _4\"></span>ziany, <span class=\"_ _15\"> </span>zrealizowan<span class=\"_ _4\"></span>y <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>je\u017celi <span class=\"_ _11\"> </span>zmianie <span class=\"_ _14\"> </span>uleg\u0142 <span class=\"_ _15\"> </span>cel <span class=\"_ _15\"> </span>zarz\u0105dzania<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>ryzykiem <span class=\"_ _15\"> </span>dla <span class=\"_ _15\"> </span>danego powi\u0105zania. <span class=\"_ _4\"></span><span class=\"ff2\"> </span>Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca <span class=\"_ _3\"></span>mo\u017ce <span class=\"_ _f\"></span>podj\u0105\u0107 <span class=\"_ _3\"></span>decyzj\u0119 <span class=\"_ _f\"></span>o <span class=\"_ _3\"></span>ust<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owieniu <span class=\"_ _3\"></span>dla <span class=\"_ _f\"></span>danego <span class=\"_ _f\"></span>instrume<span class=\"_ _4\"></span>ntu <span class=\"_ _f\"></span>pochodn<span class=\"_ _4\"></span>ego <span class=\"_ _0\"></span>nowego <span class=\"_ _3\"></span>powi\u0105zania<span class=\"_ _4\"></span> zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go, <span class=\"_ _2\"> </span>dokona\u0107  z<span class=\"_ _4\"></span>miany <span class=\"_ _2\"> </span>przeznaczenia <span class=\"_ _2\"> </span>instrumentu <span class=\"_ _2\"> </span>pochodnego <span class=\"_ _12\"> </span>b\u0105d\u017a <span class=\"_ _2\"> </span>wyznaczy\u0107 <span class=\"_ _2\"> </span>go<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>do  za<span class=\"_ _4\"></span>bezpieczenia<span class=\"_ _4\"></span> innego <span class=\"_ _15\"> </span>ro<span class=\"_ _3\"></span>dzaju <span class=\"_ _15\"> </span>ryzyka. <span class=\"_ _15\"> </span>W\u00f3wczas, <span class=\"_ _15\"> </span>dla<span class=\"ff2\"> </span>zabezpiecze\u0144 <span class=\"_ _14\"> </span>przep\u0142yw\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _15\"> </span>\u015bro<span class=\"_ _3\"></span>dk\u00f3w <span class=\"_ _15\"> </span>pieni\u0119\u017cnych, <span class=\"_ _15\"> </span>zyski <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>straty <span class=\"_ _14\"> </span>powsta\u0142e w okresach, w <span class=\"ff3\">kt\u00f3rych <span class=\"_ _3\"></span>zabezpiecz<span class=\"_ _4\"></span>enie <span class=\"_ _3\"></span>by\u0142o efektywne <span class=\"_ _3\"></span>pozostaj\u0105 w <span class=\"_ _3\"></span>skumulowan<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>pozos<span class=\"_ _4\"></span>ta\u0142ych ca\u0142kowitych <span class=\"_ _3\"></span>dochoda<span class=\"_ _4\"></span>ch </span>a\u017c do momentu,<span class=\"_ _4\"></span> w kt\u00f3rym zab<span class=\"_ _4\"></span>ezpieczana poz<span class=\"_ _4\"></span>ycja wp<span class=\"_ _4\"></span>\u0142ynie na wyn<span class=\"_ _4\"></span>ik.<span class=\"ff2\"> </span>Je\u015bli zabezpieczeni<span class=\"_ _4\"></span>e prognozowa<span class=\"_ _4\"></span>nej transakcji prze<span class=\"_ _4\"></span>stanie funkcj<span class=\"_ _4\"></span>onowa\u0107 ze wzgl<span class=\"_ _4\"></span>\u0119du na zaistnia\u0142e prawdop<span class=\"_ _4\"></span>odobie\u0144stwo, \u017ce<span class=\"ff2 ls0\"> <span class=\"ff3\">planowana <span class=\"_ _11\"> </span>transakcja <span class=\"_ _11\"> </span>nie <span class=\"_ _11\"> </span>zost<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>ie <span class=\"_ _11\"> </span>zawarta, <span class=\"_ _11\"> </span>w\u00f3wczas <span class=\"_ _11\"> </span>zysk <span class=\"_ _11\"> </span>lub <span class=\"_ _15\"> </span>strata <span class=\"_ _11\"> </span>netto <span class=\"_ _15\"> </span>uj\u0119ta <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>pozosta\u0142ych <span class=\"_ _11\"> </span>ca\u0142kowitych </span></span>dochodach z<span class=\"_ _4\"></span>ostaje natychmiast <span class=\"_ _4\"></span>przeniesiona <span class=\"_ _4\"></span>do wyniku f<span class=\"_ _4\"></span>inanso<span class=\"_ _4\"></span>wego jako k<span class=\"_ _4\"></span>orekta wynikaj\u0105ca <span class=\"_ _4\"></span>z<span class=\"ff2\"> przeklasyfikowania. <span class=\"_ _4\"></span>   </span>Je\u017celi umowa <span class=\"_ _3\"></span>hybryd<span class=\"_ _4\"></span>owa <span class=\"_ _3\"></span>zawier<span class=\"_ _4\"></span>a instrument <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>odstawowy, kt\u00f3ry nie je<span class=\"_ _3\"></span>st sk\u0142adnikiem aktyw\u00f3w finansowych, instrument pochodny <span class=\"_ _11\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _11\"> </span>oddzielany <span class=\"_ _15\"> </span>od <span class=\"_ _15\"> </span>instrumentu <span class=\"_ _11\"> </span>podstawowego <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>jest <span class=\"_ _15\"> </span>wyceniany <span class=\"_ _11\"> </span>zgodnie <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>zasadami <span class=\"_ _15\"> </span>przewidzianym<span class=\"_ _4\"></span>i dla <span class=\"ff3\">instrumen<span class=\"_ _4\"></span>t\u00f3w  pochod<span class=\"_ _4\"></span>nych, <span class=\"_ _12\"> </span>wy\u0142\u0105cznie  gd<span class=\"_ _4\"></span>y  (i) <span class=\"_ _2\"> </span>eko<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>omiczna <span class=\"_ _12\"> </span>cha<span class=\"ff2\">rakterystyka  i  ryz<span class=\"_ _4\"></span>yka  ins<span class=\"_ _4\"></span>trumentu <span class=\"_ _12\"> </span>wbudowan<span class=\"_ _4\"></span>ego </span></span>nie <span class=\"ff3 ls26\">s\u0105</span> <span class=\"ff3\">\u015bci\u015ble <span class=\"_ _12\"> </span>powi\u0105zane <span class=\"_ _12\"> </span>z  charakterem  um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wy  za<span class=\"_ _4\"></span>sadniczej <span class=\"_ _12\"> </span>i  ryzykami <span class=\"_ _2\"> </span>z  niej  wynikaj\u0105cymi,  (ii)<span class=\"_ _4\"></span>  odr\u0119bny  ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t, </span>kt\u00f3rego <span class=\"_ _3\"></span>charakterystyka o<span class=\"_ _3\"></span>dp<span class=\"_ _4\"></span>owiada <span class=\"_ _3\"></span>cechom <span class=\"_ _3\"></span>wbudowane<span class=\"_ _4\"></span>go <span class=\"_ _3\"></span>instrumentu <span class=\"_ _3\"></span>pochodnego, <span class=\"_ _3\"></span>spe\u0142nia\u0142b<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>warunki <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\">nstrument<span class=\"_ _4\"></span>u </span>pochodnego, <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>(i<span class=\"_ _3\"></span>ii)  in<span class=\"_ _4\"></span>strument <span class=\"_ _2\"> </span>\u0142<span class=\"_ _3\"></span>\u0105czny <span class=\"_ _12\"> </span>nie  je<span class=\"_ _4\"></span>st  zaliczany <span class=\"_ _2\"> </span>do  aktyw\u00f3w  fina<span class=\"_ _4\"></span>nsowych <span class=\"_ _12\"> </span>wycenianych <span class=\"_ _2\"> </span>wed\u0142ug  warto\u015bc<span class=\"_ _4\"></span>i godziwej, <span class=\"_ _14\"> </span>kt\u00f3rych <span class=\"_ _14\"> </span>skutki <span class=\"_ _14\"> </span>przesza<span class=\"_ _4\"></span>cowania <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _14\"> </span>odnoszone <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>pozosta\u0142ych <span class=\"_ _14\"> </span>przychod\u00f3w <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span> <span class=\"_ _c\"> </span>pozosta\u0142ych <span class=\"_ _14\"> </span>koszt\u00f3w operacyjnych <span class=\"_ _13\"> </span>okresu <span class=\"_ _17\"> </span>sprawozdaw<span class=\"ff3\">czego. <span class=\"_ _17\"> </span>Je\u017celi <span class=\"_ _17\"> </span>wbud<span class=\"_ _4\"></span>owany <span class=\"_ _17\"> </span>instrument <span class=\"_ _17\"> </span>poch<span class=\"_ _4\"></span>odny <span class=\"_ _17\"> </span>jest <span class=\"_ _17\"> </span>wydzielany,<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>instrument </span>podstawowy <span class=\"_ _11\"> </span>jest <span class=\"_ _15\"> </span>wyceniany <span class=\"_ _15\"> </span>zgodnie <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>odpowiednimi <span class=\"_ _11\"> </span>dla<span class=\"_ _3\"></span> <span class=\"ff3\">ni<span class=\"_ _4\"></span>ego <span class=\"_ _15\"> </span>zasadami <span class=\"_ _11\"> </span>rachunkowo\u015bci. <span class=\"_ _15\"> </span>Jednostka <span class=\"_ _11\"> </span>Dominuj\u0105ca </span>wydziela wbudowane instrumen<span class=\"_ _4\"></span>ty pochodne w transakcjach  <span class=\"_ _3\"></span>zakupu surowc\u00f3w z<span class=\"ff2\"> <span class=\"ls4f\">ter</span>min</span>em rozliczenia w przysz\u0142o\u015bci<span class=\"ff2\"> po<span class=\"_ _3c\"> </span></span>dacie uj\u0119cia faktur<span class=\"_ _4\"></span>y zakupu <span class=\"_ _4\"></span>w ksi\u0119gach rachunk<span class=\"_ _4\"></span>owych do dn<span class=\"_ _4\"></span>ia osta<span class=\"_ _4\"></span>tecznego rozlicz<span class=\"_ _4\"></span>enia transakcj<span class=\"_ _4\"></span>i.<span class=\"_ _3c\"> </span>J<span class=\"_ _3c\"> </span>e\u017celi <span class=\"_ _10\"> </span>umowa  hybrydowa  zawiera  instrument <span class=\"_ _10\"> </span>podstaw<span class=\"_ _4\"></span>owy,  kt\u00f3ry <span class=\"_ _10\"> </span>jest <span class=\"_ _10\"> </span>sk\u0142adniki<span class=\"_ _4\"></span>em  aktyw\u00f3w <span class=\"_ _19\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych,  kryteria przewidziane dla kla<span class=\"_ _4\"></span>syfikacj<span class=\"_ _4\"></span>i aktyw\u00f3w finan<span class=\"_ _4\"></span>sowych st<span class=\"_ _4\"></span>osuje si\u0119 do <span class=\"_ _4\"></span>\u0142\u0105cznej um<span class=\"_ _4\"></span>owy.<span class=\"_ _3c\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Za\u0142o\u017cenia <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>oszacowania <span class=\"_ _f\"></span>przyj\u0119te <span class=\"_ _f\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wyceny <span class=\"_ _0\"></span>do <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _f\"></span>instrument\u00f3w <span class=\"_ _f\"></span>pochodnych <span class=\"_ _f\"></span>przedstawiono <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>Nocie 7 <span class=\"ff3\">.1, w <span class=\"_ _3\"></span>punkcie \u201e<span class=\"ff1\"> </span>Metody <span class=\"_ _3\"></span>oraz techniki wyceny <span class=\"_ _3\"></span>wykorzystan<span class=\"_ _4\"></span>e przez G<span class=\"_ _3\"></span>rup\u0119 Kapita\u0142ow\u0105 przy ust<span class=\"_ _3\"></span>alaniu warto\u015bci godziwych </span>poszczeg\u00f3lnych <span class=\"_ _4\"></span>kategorii a<span class=\"_ _4\"></span>ktyw\u00f3w finanso<span class=\"_ _4\"></span>wych lub z<span class=\"_ _4\"></span>obowi\u0105za\u0144 <span class=\"_ _4\"></span>finansowych\u201d<span class=\"_ _4\"></span>  oraz w <span class=\"_ _4\"></span>tabelach w <span class=\"_ _4\"></span>Nocie 7.2 poni\u017cej<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Pozycja <span class=\"_ _2\"> </span>\u201eInne <span class=\"_ _2\"> </span>instrumenty <span class=\"_ _2\"> </span>finansowe <span class=\"_ _1\"> </span>wyce<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>iane <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _2\"> </span>godziwej\u201d <span class=\"_ _2\"> </span>obejmuje <span class=\"_ _2\"> </span>g\u0142\u00f3wnie: <span class=\"_ _2\"> </span>udzia\u0142y <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>akcje  (notowan<span class=\"_ _4\"></span>e i <span class=\"ff3\">nienotowane),<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>kt\u00f3<span class=\"_ _3\"></span>re <span class=\"_ _1\"> </span>nie <span class=\"_ _2\"> </span>zosta\u0142y <span class=\"_ _2\"> </span>nabyte <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>przeznaczeniem <span class=\"_ _2\"> </span>do <span class=\"_ _1\"> </span>obrotu <span class=\"_ _2\"> </span>i <span class=\"_ _1\"> </span>dla <span class=\"_ _2\"> </span>kt\u00f3rych <span class=\"_ _2\"> </span>dokonano <span class=\"_ _1\"> </span>wyboru <span class=\"_ _2\"> </span>opcji <span class=\"_ _1\"> </span>wyceny </span>w <span class=\"ff3\">warto\u015bci <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>odziwej <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>pozosta\u0142e <span class=\"_ _f\"></span>ca\u0142kowite <span class=\"_ _f\"></span>dochody <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>celu <span class=\"_ _3\"></span>og<span class=\"_ _3\"></span>ranicz<span class=\"_ _4\"></span>enia <span class=\"_ _f\"></span>fluktuacji <span class=\"_ _f\"></span>wyniku<span class=\"_ _3c\"> </span></span><span class=\"ff3\"> <span class=\"_ _f\"></span>oraz <span class=\"_ _3\"></span>udzielo<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>po\u017cyczki  </span>wyceniane <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _f\"></span>przez <span class=\"_ _0\"></span>wynik <span class=\"_ _f\"></span>finansowy, <span class=\"_ _0\"></span>poniewa\u017c <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>zda\u0142y <span class=\"_ _f\"></span>te<span class=\"_ _3\"></span>stu <span class=\"_ _f\"></span>umownych <span class=\"_ _0\"></span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych<span class=\"_ _4\"></span> (SPPI), <span class=\"_ _3\"></span>gdy\u017c <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>strukturze <span class=\"_ _3\"></span>finansowania <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ost<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>tnim <span class=\"_ _3\"></span>etapie <span class=\"_ _3\"></span>u <span class=\"_ _f\"></span>docelowego <span class=\"_ _3\"></span>odbiorcy <span class=\"_ _3\"></span>\u015brodk\u00f3w <span class=\"_ _3\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>d\u0142ug <span class=\"_ _f\"></span>zamienia si\u0119 na udzia\u0142 kapita<span class=\"_ _4\"></span>\u0142owy, w z<span class=\"_ _4\"></span>wi\u0105zku z <span class=\"_ _4\"></span>czym zosta\u0142y za<span class=\"_ _4\"></span>kwalifikowan<span class=\"_ _4\"></span>e do tej kat<span class=\"_ _4\"></span>egorii wycen<span class=\"_ _4\"></span>y obowi\u0105zkowo.<span class=\"ff2\"> </span>Udzia\u0142y <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>akcje <span class=\"_ _3\"></span>ujm<span class=\"_ _4\"></span>owane <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>pocz<span class=\"_ _4\"></span>\u0105tkowo <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>warto\u015bci godziwej <span class=\"_ _3\"></span>powi\u0119ksz<span class=\"_ _4\"></span>onej <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>koszty <span class=\"_ _3\"></span>transakc<span class=\"_ _4\"></span>yjne, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>na dzie\u0144 <span class=\"_ _3\"></span>ko\u0144cz\u0105cy okres <span class=\"_ _0\"></span>sprawozdawczy <span class=\"_ _f\"></span>wyceniane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>go<span class=\"_ _3\"></span>dziw<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>uj\u0119ciem <span class=\"_ _0\"></span>zysk\u00f3w/strat <span class=\"_ _f\"></span>z <span class=\"_ _0\"> </span>wyce<span class=\"_ _3\"></span>ny <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>pozosta\u0142ych <span class=\"_ _0\"></span>ca\u0142kowityc<span class=\"_ _4\"></span>h dochodach.  Kwot  odni<span class=\"ff3\">esionych<span class=\"_ _4\"></span>  w  skumulowane  pozosta\u0142e  ca\u0142kowite  dochod<span class=\"_ _4\"></span>y  nie  przenosi  si\u0119  p\u00f3\u017aniej  do <span class=\"_ _10\"> </span>wyniku<span class=\"_ _4\"></span> </span>finansowego, <span class=\"_ _11\"> </span>natomiast <span class=\"_ _11\"> </span>skumulowane <span class=\"_ _15\"> </span>zyski/stra<span class=\"_ _4\"></span>ty <span class=\"_ _15\"> </span>na <span class=\"_ _11\"> </span>danym <span class=\"_ _15\"> </span>instrumenci<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>kapita\u0142owym <span class=\"_ _11\"> </span>przenosi <span class=\"_ _15\"> </span>si\u0119 <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>ramach<span class=\"_ _4\"></span> kapita\u0142\u00f3w do z<span class=\"_ _4\"></span>ysk\u00f3w zatrz<span class=\"_ _4\"></span>ymanych w <span class=\"_ _4\"></span>momencie zapr<span class=\"_ _4\"></span>zestania uj<span class=\"_ _4\"></span>mowania<span class=\"ff2\"> </span>instrument<span class=\"_ _4\"></span>u kapita\u0142ow<span class=\"_ _4\"></span>ego.<span class=\"ff2\"> </span>Dywidendy z <span class=\"ff3\">takich <span class=\"_ _4\"></span>inwestyc<span class=\"_ _4\"></span>ji ujmuje si\u0119 w <span class=\"_ _4\"></span>wyniku fina<span class=\"_ _4\"></span>nsowym. <span class=\"ff2\"> </span></span>Przeliczenia p<span class=\"_ _4\"></span>ozycji wyra\u017c<span class=\"_ _4\"></span>onych w walucie o<span class=\"_ _4\"></span>bcej dokonuj<span class=\"_ _4\"></span>e si\u0119 we<span class=\"_ _4\"></span>d\u0142ug zasad rachun<span class=\"_ _4\"></span>kowo\u015bci o<span class=\"_ _4\"></span>pisanych w <span class=\"_ _4\"></span>Nocie 1.5<span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Warto\u015b\u0107 <span class=\"_ _14\"> </span>godziw\u0105 <span class=\"_ _15\"> </span>akcji <span class=\"_ _14\"> </span>nie<span class=\"_ _3\"></span>not<span class=\"_ _4\"></span>owanych <span class=\"_ _15\"> </span>i <span class=\"_ _c\"> </span>udzia\u0142\u00f3w <span class=\"_ _14\"> </span>ustala <span class=\"_ _14\"> </span>si\u0119 <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>zastosowaniem <span class=\"_ _15\"> </span>wyceny <span class=\"_ _14\"> </span>maj\u0105tkowej <span class=\"_ _15\"> </span>wg <span class=\"_ _c\"> </span>metody skorygowanych aktyw\u00f3w n<span class=\"_ _4\"></span>etto. Zastosowanie tej metody wynika<span class=\"_ _4\"></span> ze specyfiki aktyw\u00f3w sp\u00f3\u0142ek, kt\u00f3rych udzia\u0142y podlegaj\u0105 wycenie. <span class=\"_ _15\"> </span>Do <span class=\"_ _14\"> </span>wyceny <span class=\"_ _15\"> </span>zosta\u0142y <span class=\"_ _15\"> </span>wykorzystane <span class=\"_ _15\"> </span>dane <span class=\"_ _14\"> </span>we<span class=\"_ _3\"></span>j\u015bciow<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>inne <span class=\"_ _14\"> </span>ni\u017c <span class=\"_ _14\"> </span>pochodz\u0105<span class=\"_ _4\"></span>ce <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>aktywnego <span class=\"_ _15\"> </span>rynku, <span class=\"_ _14\"> </span>kt\u00f3re <span class=\"_ _15\"> </span>s\u0105 obserwowalne <span class=\"_ _1\"> </span>(np. <span class=\"_ _2\"> </span>ceny <span class=\"_ _1\"> </span>transakcyjne <span class=\"_ _1\"> </span>nieruchomo\u015bc<span class=\"_ _4\"></span>i <span class=\"_ _2\"> </span>podobny<span class=\"_ _4\"></span>ch <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>nieruchomo\u015bci <span class=\"_ _1\"> </span>b\u0119d\u0105cych <span class=\"_ _1\"> </span>przedmiotem <span class=\"_ _1\"> </span>wyceny, rynkowe stopy pr<span class=\"_ _4\"></span>ocentow<span class=\"_ _4\"></span>e obligacji <span class=\"_ _4\"></span>Skarbu Pa\u0144stwa <span class=\"_ _4\"></span>i lokat termi<span class=\"_ _4\"></span>nowych w <span class=\"_ _4\"></span>instytucjach fina<span class=\"_ _4\"></span>nsowy<span class=\"ff2\">ch, stopa dysk<span class=\"_ _4\"></span>ontowa </span>wolna od ryzyka<span class=\"_ _4\"></span> publikowana <span class=\"_ _4\"></span>przez Eur<span class=\"_ _4\"></span>opejski Urz\u0105d Nadz<span class=\"_ _4\"></span>oru Ubezpie<span class=\"_ _4\"></span>cze\u0144 i Pracown<span class=\"_ _4\"></span>iczych Prog<span class=\"_ _4\"></span>ram\u00f3w Emerytal<span class=\"_ _4\"></span>nych).<span class=\"ff2\"> </span>Warto\u015b\u0107 <span class=\"_ _3\"></span>godziw\u0105 akcji <span class=\"_ _f\"></span>notowan<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>gie\u0142dzi<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>ustala <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>oparciu o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>kurs zamkni\u0119cia <span class=\"_ _3\"></span>notowa\u0144 <span class=\"_ _3\"></span>akcji na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>ko\u0144cz\u0105cy okres sprawozdawcz<span class=\"_ _4\"></span>y. Warto\u015b\u0107 <span class=\"_ _1\"> </span>go<span class=\"_ _3\"></span>dziwa <span class=\"_ _1\"> </span>po\u017cyczki <span class=\"_ _1\"> </span>ustalana <span class=\"_ _1\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _1\"> </span>jako <span class=\"_ _2\"> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>bie\u017c\u0105ca <span class=\"_ _1\"> </span>przysz\u0142ych <span class=\"_ _2\"> </span>przep\u0142yw\u00f3w <span class=\"_ _1\"> </span>pieni\u0119\u017cnych <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>uwzgl\u0119dnieniem zmiany czynnik<span class=\"_ _4\"></span>\u00f3w ryzyka r<span class=\"_ _4\"></span>ynkowego i kr<span class=\"_ _4\"></span>edytowego w tra<span class=\"_ _4\"></span>kcie \u017cyci<span class=\"_ _4\"></span>a po\u017cyczki.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": " Nota 7.2 Pochodne instrumenty finansowe Zasady rachunkowo\u015bci Pochodne instrumenty finansowe zalicza si\u0119  do  aktyw\u00f3w/zobowi\u0105za\u0144  finansowych wycenianych w  warto\u015bci  godziwej przez wynik finansowy, o ile nie zosta\u0142y wyznaczone jako instrumenty zabezpieczaj\u0105ce. Transakcje kupna lub sprzeda\u017cy instrument\u00f3w pochodnych ujmuje si\u0119 na dzie\u0144 przeprowadzenia (zawarcia) transakcji.  Instrumenty pochodne nie wyznaczone jako zabezpieczaj\u0105ce, okre\u015blane jako instrumenty pochodne handlowe, ujmuje si\u0119 pocz\u0105tkowo w warto\u015bci godziwej i wycenia na dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy w warto\u015bci godziwej z uj\u0119ciem zysk\u00f3w/strat z wyceny w wyniku finansowym.  W Grupie Kapita\u0142owej KGHM Polska Mied\u017a S.A. Jednostka Dominuj\u0105ca  stosuje rachunkowo\u015b\u0107 zabezpiecze\u0144 przep\u0142yw\u00f3w pieni\u0119\u017cnych.  Celem  stosowania  rachunkowo\u015bci  zabezpiecze\u0144  jest  ograniczenie  zmienno\u015bci  wyniku  netto  Jednostki Dominuj\u0105cej, wynikaj\u0105cej z  okresowych zmian wyceny  transakcji zabezpieczaj\u0105cych poszczeg\u00f3lne ryzyka  rynkowe,  na kt\u00f3re  nara\u017cona  jest  Jednostka  Dominuj\u0105ca.  Instrumentami  zabezpieczaj\u0105cymi  mog\u0105 by\u0107  instrumenty  pochodne oraz kredyty i po\u017cyczki w walucie obcej.  Wyznaczane  zabezpieczenia  dotycz\u0105  przysz\u0142ych  prognozowanych  transakcji  sprzeda\u017cy  przyj\u0119tych  w  Planie  Sprzeda\u017cy na dany rok. Plany te sporz\u0105dzane s\u0105 w oparciu o mo\u017cliwo\u015bci produkcyjne na dany okres. Jednostka Dominuj\u0105ca ocenia prawdopodobie\u0144stwo wyst\u0105pienia transakcji uj\u0119tych w planie produkcji jako bardzo wysokie, poniewa\u017c z historycznego punktu  widzenia  sprzeda\u017c  zawsze  realizowana  by\u0142a na  poziomach  za\u0142o\u017conych  w  poszczeg\u00f3lnych Planach  Sprzeda\u017cy. Pozycj\u0119 zabezpieczan\u0105 stanowi\u0105 r\u00f3wnie\u017c przysz\u0142e przep\u0142ywy z tytu\u0142u koszt\u00f3w odsetkowych od wyemitowanych obligacji w PLN. Jednostka  Dominuj\u0105ca  mo\u017ce  korzysta\u0107  z  naturalnych  zabezpiecze\u0144  ryzyka  walutowego  poprzez  zastosowanie rachunkowo\u015bci zabezpiecze\u0144 w stosunku do kredyt\u00f3w i po\u017cyczek denominowanych w USD, wyznaczaj\u0105c je jako pozycje zabezpieczaj\u0105ce  przed  ryzykiem  kursu  walutowego  zwi\u0105zanego  z  przysz\u0142ymi  przychodami  Jednostki  Dominuj\u0105cej ze sprzeda\u017cy miedzi, srebra i innych metali, denominowanych w USD. Zyski i straty wynikaj\u0105ce ze zmiany warto\u015bci godziwej instrumentu zabezpieczaj\u0105cego przep\u0142ywy pieni\u0119\u017cne ujmowane s\u0105 w pozosta\u0142ych ca\u0142kowitych dochodach, w  takiej cz\u0119\u015bci, w  jakiej  dany  instrument stanowi skuteczne zabezpieczenie zwi\u0105zanej  z nim  pozycji  zabezpieczanej.  Grupa  ujmuje  w  kapita\u0142ach  z  wyceny  cz\u0119\u015b\u0107  zmiany  instrumentu zabezpieczaj\u0105cego wynikaj\u0105cej ze zmiany warto\u015bci czasowej opcji, elementu terminowego oraz mar\u017cy walutowej. Cz\u0119\u015b\u0107 nieskuteczn\u0105 odnosi  si\u0119 do wyniku  finansowego  jako pozosta\u0142e przychody i koszty operacyjne. Zyski lub  straty powsta\u0142e  na  instrumencie  zabezpieczaj\u0105cym  przep\u0142ywy  pieni\u0119\u017cne  odnoszone  s\u0105 do wyniku  jako  korekta z przeklasyfikowania w momencie, gdy dana pozycja zabezpieczana wp\u0142ywa na wynik. Zaprzestaje  si\u0119  ujmowania  instrument\u00f3w  pochodnych  jako  zabezpieczaj\u0105cych,  je\u017celi  instrument  pochodny  wyga\u015bnie, zostanie  sprzedany,  wypowiedziany,  zrealizowany  lub  je\u017celi  zmianie  uleg\u0142  cel  zarz\u0105dzania  ryzykiem  dla  danego powi\u0105zania.  Jednostka Dominuj\u0105ca mo\u017ce podj\u0105\u0107 decyzj\u0119 o ustanowieniu dla danego instrumentu pochodnego nowego powi\u0105zania zabezpieczaj\u0105cego,  dokona\u0107  zmiany  przeznaczenia  instrumentu  pochodnego  b\u0105d\u017a  wyznaczy\u0107  go  do  zabezpieczenia innego  rodzaju  ryzyka.  W\u00f3wczas,  dla zabezpiecze\u0144  przep\u0142yw\u00f3w  \u015brodk\u00f3w  pieni\u0119\u017cnych,  zyski  lub  straty  powsta\u0142e w okresach, w kt\u00f3rych zabezpieczenie by\u0142o efektywne pozostaj\u0105 w skumulowanych pozosta\u0142ych ca\u0142kowitych dochodach a\u017c do momentu, w kt\u00f3rym zabezpieczana pozycja wp\u0142ynie na wynik. Je\u015bli zabezpieczenie prognozowanej transakcji przestanie funkcjonowa\u0107 ze wzgl\u0119du na zaistnia\u0142e prawdopodobie\u0144stwo, \u017ce planowana  transakcja  nie  zostanie  zawarta,  w\u00f3wczas  zysk  lub  strata  netto  uj\u0119ta  w  pozosta\u0142ych  ca\u0142kowitych dochodach zostaje natychmiast przeniesiona do wyniku finansowego jako korekta wynikaj\u0105ca z przeklasyfikowania.    Je\u017celi umowa hybrydowa zawiera instrument podstawowy, kt\u00f3ry nie jest sk\u0142adnikiem aktyw\u00f3w finansowych, instrument pochodny  jest  oddzielany  od  instrumentu  podstawowego  i  jest  wyceniany  zgodnie  z  zasadami  przewidzianymi dla instrument\u00f3w  pochodnych,  wy\u0142\u0105cznie  gdy  (i)  ekonomiczna  charakterystyka  i  ryzyka  instrumentu  wbudowanego nie s\u0105 \u015bci\u015ble  powi\u0105zane  z  charakterem  umowy  zasadniczej  i  ryzykami  z  niej  wynikaj\u0105cymi,  (ii)  odr\u0119bny  instrument, kt\u00f3rego charakterystyka odpowiada cechom wbudowanego instrumentu pochodnego, spe\u0142nia\u0142by warunki instrumentu pochodnego,  oraz  (iii)  instrument  \u0142\u0105czny  nie  jest  zaliczany  do  aktyw\u00f3w  finansowych  wycenianych  wed\u0142ug  warto\u015bci godziwej,  kt\u00f3rych  skutki  przeszacowania  s\u0105  odnoszone  do  pozosta\u0142ych  przychod\u00f3w  lub    pozosta\u0142ych  koszt\u00f3w operacyjnych  okresu  sprawozdawczego.  Je\u017celi  wbudowany  instrument  pochodny  jest  wydzielany,  instrument podstawowy  jest  wyceniany  zgodnie  z  odpowiednimi  dla niego  zasadami  rachunkowo\u015bci.  Jednostka  Dominuj\u0105ca wydziela wbudowane instrumenty pochodne w transakcjach  zakupu surowc\u00f3w z terminem rozliczenia w przysz\u0142o\u015bci po dacie uj\u0119cia faktury zakupu w ksi\u0119gach rachunkowych do dnia ostatecznego rozliczenia transakcji. e\u017celi  umowa  hybrydowa  zawiera  instrument  podstawowy,  kt\u00f3ry  jest  sk\u0142adnikiem  aktyw\u00f3w  finansowych,  kryteria przewidziane dla klasyfikacji aktyw\u00f3w finansowych stosuje si\u0119 do \u0142\u0105cznej umowy. Wa\u017cne oszacowania, za\u0142o\u017cenia i os\u0105dy Za\u0142o\u017cenia i oszacowania przyj\u0119te do wyceny do warto\u015bci godziwej instrument\u00f3w pochodnych przedstawiono w Nocie 7 .1, w punkcie \u201e Metody oraz techniki wyceny wykorzystane przez Grup\u0119 Kapita\u0142ow\u0105 przy ustalaniu warto\u015bci godziwych poszczeg\u00f3lnych kategorii aktyw\u00f3w finansowych lub zobowi\u0105za\u0144 finansowych\u201d  oraz w tabelach w Nocie 7.2 poni\u017cej. Instrumenty pochodne zabezpieczaj\u0105ce \u2013 pozycje otwarte na dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy Stan na 31.12.2023 Stan na 31.12.2022 Typ instrumentu pochodnego Aktywa finansowe Zobowi\u0105zania finansowe Razem Aktywa finansowe Zobowi\u0105zania finansowe Razem D\u0142ugo- terminowe Kr\u00f3tko- terminowe D\u0142ugo- terminowe Kr\u00f3tko- terminowe D\u0142ugo- terminowe Kr\u00f3tko- terminowe D\u0142ugo- terminowe Kr\u00f3tko- terminowe Instrumenty zabezpieczaj\u0105ce (CFH), z tego: 195 323 (164) (26) 328 709 755 (700) (280) 484 Instrumenty pochodne \u2013 Metale (cena Cu, Ag) Strategie opcyjne \u2013 mewa* (Cu) - - - - - 60 440 (36) (232) 232 Strategie opcyjne \u2013 mewa* (Ag) - - - - - 5 50 (1) (3) 51 Instrumenty pochodne \u2013 Walutowe (kurs USDPLN) Strategie opcyjne \u2013 korytarz - - - - - 328 262 (88) (11) 491 Strategie opcyjne \u2013 mewa* - - - - - 1 3 (6) (34) (36) Strategie opcyjnie \u2013 put spread 28 315 (2) (7) 334 Instrumenty pochodne \u2013 Walutowo-procentowe Swap walutowo-procentowy CIRS 167 8 (162) (19) (6) 315 - (569) - (254) Instrumenty handlowe, z tego: - 1 (38) (473) (510) 5 41 (14) (118) (86) Instrumenty pochodne \u2013 Metale (cena Cu, Ag, Au) Sprzedane opcje sprzeda\u017cy (Cu) - - - - - - - (13) (49) (62) Nabyte opcje sprzeda\u017cy (Cu) - - - - - - 1 - - 1 Nabyte opcje kupna (Cu) - - - - - 4 32 - - 36 Transakcje dostosowawcze \u2013 swap (Cu) - - - (5) (5) - - - (10) (10) Sprzedane opcje sprzeda\u017cy (Ag) - - (1) (1) (2) Transakcje dostosowawcze \u2013 swap (Au) - 1 - (6) (5) - 4 - (14) (10) Pochodne instrumenty \u2013 Walutowe Sprzedane opcje sprzeda\u017cy (USDPLN) - - (38) (436) (474) - - - (1) (1) Nabyte opcje kupna (USDPLN) - - - - - 1 4 - - 5 Strategie korytarz oraz forward/swap (EURPLN) - - - - - - - - - - Wbudowane instrumenty pochodne (cena Cu, Ag, Au) Kontrakty zakupu wsad\u00f3w obcych - - - (26) (26) - - - (43) (43) Instrumenty pierwotnie zabezpieczaj\u0105ce wy\u0142\u0105czone  spod rachunkowo\u015bci zabezpiecze\u0144, z tego: 38 436 - - 474 - - (5) (36) (41) Instrumenty pochodne \u2013 Walutowe (kurs USDPLN) Strategie opcyjne \u2013 mewa - - - - - - - (1) (4) (5) Strategie opcyjne \u2013 korytarz 38 436 - - 474 Instrumenty pochodne \u2013 Metale (cena Cu, Ag) Strategie opcyjne \u2013 mewa (Cu) - - - - - - - (4) (32) (36) RAZEM OTWARTE INSTRUMENTY POCHODNE 233 760 (202) (499) 292 714 796 (719) (434) 357 * W ramach struktur opcyjnych mewa jako zabezpieczaj\u0105ce (CFH - Cash Flow Hedging) wyznaczono struktury korytarz, czyli nabyte opcje sprzeda\u017cy oraz sprzedane opcje kupna . W  tabeli  poni\u017cej  zaprezentowano  szczeg\u00f3\u0142owo  dane  transakcji  pochodnych  wyznaczonych  jako  zabezpieczaj\u0105ce, posiadanych przez Jednostk\u0119 Dominuj\u0105c\u0105 na dzie\u0144 31 grudnia 2023 r. Otwarte pochodne instrumenty zabezpieczaj\u0105ce Nomina\u0142 transakcji \u015aredniowa\u017cona cena/  kurs/ stopa % Zapadalno\u015b\u0107  okres rozliczenia Okres uj\u0119cia wp\u0142ywu  na wynik finansowy** waluty [mln USD] CIRS [mln PLN]  [USD/PLN] [USD/PLN, sta\u0142a st.% dla USD] od do od do Typ instrumentu pochodnego Walutowe \u2013 strategie opcyjne put spread 660,00 3,60 - 4,48 sty\u201924 - gru\u201924 sty\u201924 - sty\u201925 Walutowo-procentowe \u2013 CIRS* 400 3,78 i 3,23% cze\u201824 cze\u201824 Walutowo-procentowe \u2013 CIRS* 1 600 3,81 i 3,94% cze\u201829 cze\u201829 - lip\u201829 * Rozliczenia p\u0142atno\u015bci odsetkowych dokonywane s\u0105 w okresowo, co p\u00f3\u0142 roku, do momentu realizacji transakcji. **  Reklasyfikacja  zysk\u00f3w  lub  strat  powsta\u0142ych  na  instrumencie  zabezpieczaj\u0105cym  przep\u0142ywy  pieni\u0119\u017cne  z  pozosta\u0142ych  ca\u0142kowitych  dochod\u00f3w do sprawozdania  z  wyniku  nast\u0119puje  w  okresie  sprawozdawczym,  w  kt\u00f3rym  pozycja  zabezpieczana  wp\u0142ywa  na  wynik  (jako  korekta  pozycji zabezpieczanej  oraz  do  pozosta\u0142ych  przychod\u00f3w/koszt\u00f3w  operacyjnych  dla  rozliczanego  kosztu  zabezpieczenia).  Natomiast  uj\u0119cie  w ksi\u0119gach rachunkowych wyniku z rozliczenia transakcji nast\u0119puje w dacie jej rozliczenia. W  tabeli  poni\u017cej  zaprezentowano  szczeg\u00f3\u0142owo  dane  transakcji  pochodnych  wyznaczonych  jako  zabezpieczaj\u0105ce, posiadanych przez Jednostk\u0119 Dominuj\u0105c\u0105 na dzie\u0144 31 grudnia 2022 r.  Otwarte pochodne instrumenty zabezpieczaj\u0105ce Nomina\u0142 transakcji \u015aredniowa\u017cona cena/ kurs/ stopa % Zapadalno\u015b\u0107  okres rozliczenia Okres uj\u0119cia wp\u0142ywu na  wynik finansowy*** mied\u017a [t]  srebro [mln uncji]  waluty [mln USD] CIRS [mln PLN] [USD/t] [USD/uncj\u0119]  [USD/PLN] [USD/PLN, sta\u0142a st.% dla USD] od do od do Typ instrumentu pochodnego Mied\u017a \u2013 strategie opcyjne mewa* 189 000 8 075 - 9 759 sty\u201823 - gru\u201823 sty\u201823 - sty\u201824 Srebro \u2013 strategie opcyjne mewa* 4,20 26,00 - 42,00 sty\u201823 - gru\u201823 sty\u201923 - sty\u201824 Walutowe \u2013 strategie opcyjne korytarz 2 640 4,58 - 5,78 sty\u201923 - gru\u201924 sty\u201923 - sty\u201925 Walutowe \u2013 strategie opcyjne mewa* 315 3,94 - 4,54 sty\u201823 - gru\u201823 sty\u201823 - sty\u201824 Walutowo-procentowe \u2013 CIRS** 400 3,78 i 3,23% cze \u201824 cze \u201824 Walutowo-procentowe \u2013 CIRS** 1 600 3,81 i 3,94% cze \u201829 cze \u201829 - lip \u201829 *  W  ramach  struktur  opcyjnych  mewa  jako  zabezpieczaj\u0105ce  (CFH  -  Cash  Flow  Hedging)  wyznaczono  struktury  korytarz,  czyli  nabyte  opcje sprzeda\u017cy oraz sprzedane opcje kupna. ** Rozliczenia p\u0142atno\u015bci odsetkowych dokonywane s\u0105  okresowo, co p\u00f3\u0142 roku, do momentu realizacji transakcji. *** Reklasyfikacja zysk\u00f3w lub  strat  powsta\u0142ych na  instrumencie zabezpieczaj\u0105cym przep\u0142ywy pieni\u0119\u017cne z pozosta\u0142ych  ca\u0142kowitych  dochod\u00f3w do sprawozdania  z wyniku  nast\u0119puje  w  okresie  sprawozdawczym,  w kt\u00f3rym  pozycja  zabezpieczana  wp\u0142ywa  na  wynik  (jako  korekta  pozycji zabezpieczanej  oraz  do  pozosta\u0142ych  przychod\u00f3w/koszt\u00f3w  operacyjnych  dla  rozliczanego  kosztu  zabezpieczenia).  Natomiast  uj\u0119cie  w ksi\u0119gach rachunkowych wyniku z rozliczenia transakcji nast\u0119puje w dacie jej rozliczenia. Wp\u0142yw instrument\u00f3w pochodnych i transakcji zabezpieczaj\u0105cych na pozycje sprawozdania z wyniku oraz na sprawozdanie z pozosta\u0142ych ca\u0142kowitych dochod\u00f3w przedstawiono poni\u017cej. Sprawozdanie z wyniku od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Przychody z um\u00f3w z klientami (korekta z tytu\u0142u przeklasyfikowania) 635 (182) Pozosta\u0142e przychody / (koszty) operacyjne (w tym korekta z tytu\u0142u przeklasyfikowania): (267) (220) z tytu\u0142u realizacji instrument\u00f3w pochodnych (281) (213) z tytu\u0142u wyceny instrument\u00f3w pochodnych 14 (7) Przychody / (koszty) finansowe (korekta z tytu\u0142u przeklasyfikowania): (11) 41 z tytu\u0142u realizacji instrument\u00f3w pochodnych (11) (19) odsetki od zad\u0142u\u017cenia  - 60 Wp\u0142yw instrument\u00f3w pochodnych i zabezpieczaj\u0105cych  na wynik finansowy okresu (bez uwzgl\u0119dnienia efektu podatkowego) 357 (361) Sprawozdanie z pozosta\u0142ych ca\u0142kowitych dochod\u00f3w Wycena transakcji zabezpieczaj\u0105cych (cz\u0119\u015b\u0107 skuteczna)  944 1 239 Reklasyfikacja do przychod\u00f3w z um\u00f3w z klientami w zwi\u0105zku z realizacj\u0105  pozycji zabezpieczanej  (635) 182 Reklasyfikacja do koszt\u00f3w finansowych w zwi\u0105zku z realizacj\u0105 pozycji zabezpieczanej - (60) Reklasyfikacja do aktyw\u00f3w trwa\u0142ych w zwi\u0105zku z realizacj\u0105 pozycji zabezpieczanej* (102) - Reklasyfikacja do pozosta\u0142ych koszt\u00f3w operacyjnych w zwi\u0105zku z realizacj\u0105  pozycji zabezpieczanej (rozliczenie kosztu zabezpieczenia) 350 310 Wp\u0142yw transakcji zabezpieczaj\u0105cych (bez uwzgl\u0119dnienia efektu podatkowego)** 557 1 671 \u0141\u0104CZNE CA\u0141KOWITE DOCHODY 914 1 310 *Reklasyfikacja do aktyw\u00f3w trwa\u0142ych wynika z kapitalizacji koszt\u00f3w finansowania zewn\u0119trznego obj\u0119tego rachunkowo\u015bci\u0105 zabezpiecze\u0144 w koszcie wytworzenia aktyw\u00f3w trwa\u0142ych. **Kwoty podatku dochodowego odnosz\u0105ce si\u0119 do ka\u017cdego sk\u0142adnika pozosta\u0142ych ca\u0142kowitych dochod\u00f3w zaprezentowano w Nocie 8.2.2.  Sprawozdanie z sytuacji finansowej  - aktywa trwa\u0142e  Stan na 31.12.2023 Stan na 31.12.2022 Zysk z rozliczenia instrumentu zabezpieczaj\u0105cego stop\u0119 procentow\u0105 obligacji*  (102) - *Reklasyfikacja do aktyw\u00f3w trwa\u0142ych wynika z kapitalizacji koszt\u00f3w finansowania zewn\u0119trznego obj\u0119tego rachunkowo\u015bci\u0105 zabezpiecze\u0144 w koszcie wytworzenia aktyw\u00f3w trwa\u0142ych. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "Zasady rachunkowo\u015bci Pochodne instrumenty finansowe zalicza si\u0119  do  aktyw\u00f3w/zobowi\u0105za\u0144  finansowych wycenianych w  warto\u015bci  godziwej przez wynik finansowy, o ile nie zosta\u0142y wyznaczone jako instrumenty zabezpieczaj\u0105ce. Transakcje kupna lub sprzeda\u017cy instrument\u00f3w pochodnych ujmuje si\u0119 na dzie\u0144 przeprowadzenia (zawarcia) transakcji.  Instrumenty pochodne nie wyznaczone jako zabezpieczaj\u0105ce, okre\u015blane jako instrumenty pochodne handlowe, ujmuje si\u0119 pocz\u0105tkowo w warto\u015bci godziwej i wycenia na dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy w warto\u015bci godziwej z uj\u0119ciem zysk\u00f3w/strat z wyceny w wyniku finansowym.  W Grupie Kapita\u0142owej KGHM Polska Mied\u017a S.A. Jednostka Dominuj\u0105ca  stosuje rachunkowo\u015b\u0107 zabezpiecze\u0144 przep\u0142yw\u00f3w pieni\u0119\u017cnych.  Celem  stosowania  rachunkowo\u015bci  zabezpiecze\u0144  jest  ograniczenie  zmienno\u015bci  wyniku  netto  Jednostki Dominuj\u0105cej, wynikaj\u0105cej z  okresowych zmian wyceny  transakcji zabezpieczaj\u0105cych poszczeg\u00f3lne ryzyka  rynkowe,  na kt\u00f3re  nara\u017cona  jest  Jednostka  Dominuj\u0105ca.  Instrumentami  zabezpieczaj\u0105cymi  mog\u0105 by\u0107  instrumenty  pochodne oraz kredyty i po\u017cyczki w walucie obcej.  Wyznaczane  zabezpieczenia  dotycz\u0105  przysz\u0142ych  prognozowanych  transakcji  sprzeda\u017cy  przyj\u0119tych  w  Planie  Sprzeda\u017cy na dany rok. Plany te sporz\u0105dzane s\u0105 w oparciu o mo\u017cliwo\u015bci produkcyjne na dany okres. Jednostka Dominuj\u0105ca ocenia prawdopodobie\u0144stwo wyst\u0105pienia transakcji uj\u0119tych w planie produkcji jako bardzo wysokie, poniewa\u017c z historycznego punktu  widzenia  sprzeda\u017c  zawsze  realizowana  by\u0142a na  poziomach  za\u0142o\u017conych  w  poszczeg\u00f3lnych Planach  Sprzeda\u017cy. Pozycj\u0119 zabezpieczan\u0105 stanowi\u0105 r\u00f3wnie\u017c przysz\u0142e przep\u0142ywy z tytu\u0142u koszt\u00f3w odsetkowych od wyemitowanych obligacji w PLN. Jednostka  Dominuj\u0105ca  mo\u017ce  korzysta\u0107  z  naturalnych  zabezpiecze\u0144  ryzyka  walutowego  poprzez  zastosowanie rachunkowo\u015bci zabezpiecze\u0144 w stosunku do kredyt\u00f3w i po\u017cyczek denominowanych w USD, wyznaczaj\u0105c je jako pozycje zabezpieczaj\u0105ce  przed  ryzykiem  kursu  walutowego  zwi\u0105zanego  z  przysz\u0142ymi  przychodami  Jednostki  Dominuj\u0105cej ze sprzeda\u017cy miedzi, srebra i innych metali, denominowanych w USD. Zyski i straty wynikaj\u0105ce ze zmiany warto\u015bci godziwej instrumentu zabezpieczaj\u0105cego przep\u0142ywy pieni\u0119\u017cne ujmowane s\u0105 w pozosta\u0142ych ca\u0142kowitych dochodach, w  takiej cz\u0119\u015bci, w  jakiej  dany  instrument stanowi skuteczne zabezpieczenie zwi\u0105zanej  z nim  pozycji  zabezpieczanej.  Grupa  ujmuje  w  kapita\u0142ach  z  wyceny  cz\u0119\u015b\u0107  zmiany  instrumentu zabezpieczaj\u0105cego wynikaj\u0105cej ze zmiany warto\u015bci czasowej opcji, elementu terminowego oraz mar\u017cy walutowej. Cz\u0119\u015b\u0107 nieskuteczn\u0105 odnosi  si\u0119 do wyniku  finansowego  jako pozosta\u0142e przychody i koszty operacyjne. Zyski lub  straty powsta\u0142e  na  instrumencie  zabezpieczaj\u0105cym  przep\u0142ywy  pieni\u0119\u017cne  odnoszone  s\u0105 do wyniku  jako  korekta z przeklasyfikowania w momencie, gdy dana pozycja zabezpieczana wp\u0142ywa na wynik. Zaprzestaje  si\u0119  ujmowania  instrument\u00f3w  pochodnych  jako  zabezpieczaj\u0105cych,  je\u017celi  instrument  pochodny  wyga\u015bnie, zostanie  sprzedany,  wypowiedziany,  zrealizowany  lub  je\u017celi  zmianie  uleg\u0142  cel  zarz\u0105dzania  ryzykiem  dla  danego powi\u0105zania.  Jednostka Dominuj\u0105ca mo\u017ce podj\u0105\u0107 decyzj\u0119 o ustanowieniu dla danego instrumentu pochodnego nowego powi\u0105zania zabezpieczaj\u0105cego,  dokona\u0107  zmiany  przeznaczenia  instrumentu  pochodnego  b\u0105d\u017a  wyznaczy\u0107  go  do  zabezpieczenia innego  rodzaju  ryzyka.  W\u00f3wczas,  dla zabezpiecze\u0144  przep\u0142yw\u00f3w  \u015brodk\u00f3w  pieni\u0119\u017cnych,  zyski  lub  straty  powsta\u0142e w okresach, w kt\u00f3rych zabezpieczenie by\u0142o efektywne pozostaj\u0105 w skumulowanych pozosta\u0142ych ca\u0142kowitych dochodach a\u017c do momentu, w kt\u00f3rym zabezpieczana pozycja wp\u0142ynie na wynik. Je\u015bli zabezpieczenie prognozowanej transakcji przestanie funkcjonowa\u0107 ze wzgl\u0119du na zaistnia\u0142e prawdopodobie\u0144stwo, \u017ce planowana  transakcja  nie  zostanie  zawarta,  w\u00f3wczas  zysk  lub  strata  netto  uj\u0119ta  w  pozosta\u0142ych  ca\u0142kowitych dochodach zostaje natychmiast przeniesiona do wyniku finansowego jako korekta wynikaj\u0105ca z przeklasyfikowania.    Je\u017celi umowa hybrydowa zawiera instrument podstawowy, kt\u00f3ry nie jest sk\u0142adnikiem aktyw\u00f3w finansowych, instrument pochodny  jest  oddzielany  od  instrumentu  podstawowego  i  jest  wyceniany  zgodnie  z  zasadami  przewidzianymi dla instrument\u00f3w  pochodnych,  wy\u0142\u0105cznie  gdy  (i)  ekonomiczna  charakterystyka  i  ryzyka  instrumentu  wbudowanego nie s\u0105 \u015bci\u015ble  powi\u0105zane  z  charakterem  umowy  zasadniczej  i  ryzykami  z  niej  wynikaj\u0105cymi,  (ii)  odr\u0119bny  instrument, kt\u00f3rego charakterystyka odpowiada cechom wbudowanego instrumentu pochodnego, spe\u0142nia\u0142by warunki instrumentu pochodnego,  oraz  (iii)  instrument  \u0142\u0105czny  nie  jest  zaliczany  do  aktyw\u00f3w  finansowych  wycenianych  wed\u0142ug  warto\u015bci godziwej,  kt\u00f3rych  skutki  przeszacowania  s\u0105  odnoszone  do  pozosta\u0142ych  przychod\u00f3w  lub    pozosta\u0142ych  koszt\u00f3w operacyjnych  okresu  sprawozdawczego.  Je\u017celi  wbudowany  instrument  pochodny  jest  wydzielany,  instrument podstawowy  jest  wyceniany  zgodnie  z  odpowiednimi  dla niego  zasadami  rachunkowo\u015bci.  Jednostka  Dominuj\u0105ca wydziela wbudowane instrumenty pochodne w transakcjach  zakupu surowc\u00f3w z terminem rozliczenia w przysz\u0142o\u015bci po dacie uj\u0119cia faktury zakupu w ksi\u0119gach rachunkowych do dnia ostatecznego rozliczenia transakcji. J e\u017celi  umowa  hybrydowa  zawiera  instrument  podstawowy,  kt\u00f3ry  jest  sk\u0142adnikiem  aktyw\u00f3w  finansowych,  kryteria przewidziane dla klasyfikacji aktyw\u00f3w finansowych stosuje si\u0119 do \u0142\u0105cznej umowy. Wa\u017cne oszacowania, za\u0142o\u017cenia i os\u0105dy Za\u0142o\u017cenia i oszacowania przyj\u0119te do wyceny do warto\u015bci godziwej instrument\u00f3w pochodnych przedstawiono w Nocie 7 .1, w punkcie \u201e Metody oraz techniki wyceny wykorzystane przez Grup\u0119 Kapita\u0142ow\u0105 przy ustalaniu warto\u015bci godziwych poszczeg\u00f3lnych kategorii aktyw\u00f3w finansowych lub zobowi\u0105za\u0144 finansowych\u201d  oraz w tabelach w Nocie 7.2 poni\u017cej. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Pochodne <span class=\"_ _0\"></span>instrumenty <span class=\"_ _0\"></span>finansowe <span class=\"_ _0\"></span>zalicza <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>aktyw\u00f3w/zobowi\u0105<span class=\"_ _4\"></span>za\u0144 <span class=\"_ _1\"> </span><span class=\"ff2\">finansowych <span class=\"_ _0\"></span>wycenianych <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span></span>warto\u015bci<span class=\"ff2\"> <span class=\"_ _1\"> </span>godziwej </span>przez wynik finans<span class=\"_ _4\"></span>owy, o ile nie <span class=\"ff3\">z<span class=\"_ _4\"></span>osta\u0142y w<span class=\"_ _4\"></span>yznaczone jako ins<span class=\"_ _4\"></span>trumenty <span class=\"_ _4\"></span>zabezpieczaj\u0105<span class=\"_ _4\"></span>ce<span class=\"ff2\">. </span></span>Transakcje kupna <span class=\"_ _4\"></span>lub sprzeda\u017cy i<span class=\"_ _4\"></span>nstrumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych ujmuje<span class=\"ff2\"> </span>si\u0119 na dzie\u0144 <span class=\"_ _4\"></span>przeprowadz<span class=\"_ _4\"></span>enia (<span class=\"_ _4\"></span>zawarcia) transa<span class=\"_ _4\"></span>kcji. <span class=\"ff2\"> </span>Instrumenty <span class=\"_ _3\"></span>pochodne <span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>wyznaczone <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>zabezpieczaj\u0105ce, <span class=\"_ _3\"></span>okre\u015blane <span class=\"_ _3\"></span>jako <span class=\"_ _f\"></span>instrumenty <span class=\"_ _3\"></span>pochodne <span class=\"_ _3\"></span>handlowe, <span class=\"_ _3\"></span>ujmuje si\u0119 <span class=\"_ _f\"></span>pocz\u0105tkow<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _3\"></span>godziwej <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>wycenia <span class=\"_ _f\"></span>na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _f\"></span>ko\u0144cz\u0105cy <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>es <span class=\"_ _f\"></span>sprawozdawcz<span class=\"_ _4\"></span>y <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>uj\u0119ciem<span class=\"_ _4\"></span> zysk\u00f3w/strat z<span class=\"_ _4\"></span> wyceny w <span class=\"_ _4\"></span>wyniku finans<span class=\"_ _4\"></span>owym. <span class=\"ff2\"> </span>W Grupie <span class=\"_ _3\"></span>Kapita\u0142<span class=\"_ _4\"></span>owej KGHM Polska <span class=\"_ _3\"></span>Mied\u017a S.A. Jednostka Dominuj\u0105ca  <span class=\"_ _3\"></span>stosuje rachunkowo\u015b\u0107 zabezpiecz<span class=\"_ _4\"></span>e\u0144 przep\u0142yw\u00f3w pieni\u0119\u017cnych.  Celem <span class=\"_ _10\"> </span>stosowania  rachunkowo\u015bci <span class=\"_ _10\"> </span>zabezpiecze\u0144  jest <span class=\"_ _10\"> </span>ograniczenie <span class=\"_ _19\"> </span>zmie<span class=\"_ _3\"></span>nno\u015bci <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>netto <span class=\"_ _19\"> </span>Je<span class=\"_ _3\"></span>dnos<span class=\"_ _4\"></span>tki Dominuj\u0105cej, <span class=\"_ _0\"></span>wynikaj\u0105cej <span class=\"_ _0\"></span>z <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kresowy<span class=\"_ _4\"></span>ch <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>wyceny <span class=\"_ _1\"> </span>transakcji <span class=\"_ _0\"></span>zabezpieczaj\u0105cych <span class=\"_ _0\"></span>poszczeg\u00f3ln<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"> </span>rynkowe, <span class=\"_ _1\"> </span>na kt\u00f3re <span class=\"_ _1\"> </span>nara\u017cona <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>Jednostka <span class=\"_ _0\"> </span>Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105ca. <span class=\"_ _1\"> </span>Instrumentami <span class=\"_ _0\"> </span>zabezpieczaj\u0105cymi <span class=\"_ _1\"> </span>mog\u0105 <span class=\"_ _0\"></span>by\u0107 <span class=\"_ _1\"> </span>inst<span class=\"_ _3\"></span>ru<span class=\"_ _4\"></span>menty <span class=\"_ _1\"> </span>pochodne <span class=\"_ _0\"></span>oraz kredyty i <span class=\"ff3\">po\u017cycz<span class=\"_ _4\"></span>ki w walucie <span class=\"_ _4\"></span>obcej. <span class=\"ff2\"> </span></span>Wyznaczane <span class=\"_ _1\"> </span>zabezpiecz<span class=\"_ _4\"></span>enia <span class=\"_ _1\"> </span>dotycz\u0105 <span class=\"_ _1\"> </span>przysz\u0142ych <span class=\"_ _1\"> </span>prognozowanyc<span class=\"_ _4\"></span>h <span class=\"_ _1\"> </span>transakcji <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>przyj\u0119tych <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>Planie <span class=\"_ _1\"> </span>Sprzeda\u017cy na<span class=\"ls0\"> dany rok. <span class=\"_ _3\"></span>Plany te <span class=\"ff3\">sporz\u0105dza<span class=\"_ _4\"></span>ne s\u0105 <span class=\"_ _3\"></span>w oparciu o <span class=\"_ _3\"></span>mo\u017cliwo\u015bci produkcyjne na dany okres. <span class=\"_ _3\"></span>Jedn<span class=\"_ _4\"></span>ostka Dominuj\u0105ca oceni<span class=\"ff2 ls4e\">a </span></span></span>prawdopodobie<span class=\"_ _4\"></span>\u0144stwo wyst\u0105pienia transakcji <span class=\"_ _3\"></span>uj\u0119tych <span class=\"_ _3\"></span>w planie <span class=\"_ _3\"></span>produkcji jako <span class=\"_ _3\"></span>bardzo wysokie, <span class=\"_ _3\"></span>poniewa\u017c z <span class=\"_ _3\"></span>historyczneg<span class=\"_ _4\"></span>o punktu <span class=\"_ _0\"> </span>widzenia <span class=\"_ _1\"> </span>sprzeda\u017c <span class=\"_ _1\"> </span>zawsze <span class=\"_ _1\"> </span>realizowana <span class=\"_ _0\"> </span>by\u0142<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>poziomach <span class=\"_ _1\"> </span>za\u0142o\u017conych <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>szczeg\u00f3l<span class=\"_ _4\"></span>nych <span class=\"_ _0\"></span>Planach <span class=\"_ _1\"> </span>Sprzeda\u017cy.<span class=\"ff2\"> </span>Pozycj\u0119 zabezpieczan\u0105 <span class=\"_ _3\"></span>stan<span class=\"_ _4\"></span>owi\u0105<span class=\"ff2\"> <span class=\"_ _3\"></span></span>r\u00f3wnie\u017c przysz\u0142e <span class=\"_ _3\"></span>przep\u0142ywy z <span class=\"_ _3\"></span>tytu\u0142u koszt\u00f3w <span class=\"_ _3\"></span>odsetkow<span class=\"_ _4\"></span>ych od<span class=\"_ _3\"></span><span class=\"ff2\"> wyemitowany<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>obligac<span class=\"_ _4\"></span>ji </span>w PLN. Jednostka <span class=\"_ _d\"> </span>Dominuj\u0105ca <span class=\"_ _d\"> </span>mo\u017ce <span class=\"_ _d\"> </span>korzysta\u0107 <span class=\"_ _d\"> </span>z <span class=\"_ _13\"> </span>naturalnych <span class=\"_ _d\"> </span>zabezpiecze\u0144 <span class=\"_ _d\"> </span>ryzyka <span class=\"_ _d\"> </span>walutowego <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>przez <span class=\"_ _d\"> </span>zastosowani<span class=\"_ _4\"></span>e rachunkowo\u015bci zabezpiecze\u0144 w<span class=\"_ _3\"></span><span class=\"ff2\"> stosunk<span class=\"_ _4\"></span>u <span class=\"_ _3\"></span>do <span class=\"ff3\">kredyt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>i po<span class=\"_ _3\"></span>\u017cycz<span class=\"_ _4\"></span>ek <span class=\"_ _3\"></span>denominowanych w <span class=\"_ _3\"></span>USD, wyznaczaj\u0105c <span class=\"_ _3\"></span>je <span class=\"_ _3\"></span>jako po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ycje<span class=\"_ _4\"></span> </span></span>zabezpieczaj\u0105ce <span class=\"_ _11\"> </span>przed <span class=\"_ _11\"> </span>ryzykiem <span class=\"_ _11\"> </span>kursu <span class=\"_ _15\"> </span>walutowego <span class=\"_ _11\"> </span>zwi\u0105zanego <span class=\"_ _11\"> </span>z <span class=\"_ _15\"> </span>przysz\u0142ymi <span class=\"_ _11\"> </span>przychodami <span class=\"_ _11\"> </span>Jednostki <span class=\"_ _15\"> </span>Dominuj\u0105<span class=\"_ _4\"></span>cej ze<span class=\"ls0\"> <span class=\"ff3\">sprzeda\u017cy miedzi, sr<span class=\"_ _4\"></span>ebra i<span class=\"ff2\"> innych <span class=\"_ _4\"></span>metali, den<span class=\"_ _4\"></span>ominowanych w <span class=\"_ _4\"></span>USD. </span></span></span>Zyski <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>straty <span class=\"_ _f\"></span>wynikaj\u0105ce <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>zmiany <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _0\"></span>instrumentu <span class=\"_ _f\"></span>zabezpieczaj\u0105cego <span class=\"_ _f\"></span>przep\u0142ywy <span class=\"_ _f\"></span>pieni\u0119\u017cne <span class=\"_ _0\"></span>ujmowane s\u0105<span class=\"ff2 ls0\"> w <span class=\"ff3\">pozosta\u0142<span class=\"_ _4\"></span>ych <span class=\"_ _0\"></span>ca\u0142kowitych <span class=\"_ _0\"></span>dochodach, <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>takiej <span class=\"_ _0\"></span>cz\u0119\u015bci, <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>jakiej <span class=\"_ _0\"> </span>dany <span class=\"_ _1\"> </span>instrument <span class=\"_ _0\"></span>stanowi <span class=\"_ _0\"></span>skuteczne <span class=\"_ _0\"></span>zabezpieczenie </span></span>zwi\u0105zanej <span class=\"_ _1f\"> </span>z<span class=\"ff2\"> nim <span class=\"_ _1d\"> </span>pozycji <span class=\"_ _1d\"> </span>zabez<span class=\"_ _4\"></span>pieczanej. <span class=\"_ _1d\"> </span>Grupa <span class=\"_ _1f\"> </span>ujmuje <span class=\"_ _1d\"> </span>w <span class=\"_ _1f\"> </span>ka<span class=\"_ _3\"></span><span class=\"ff3\">pita\u0142ach <span class=\"_ _1f\"> </span>z <span class=\"_ _1d\"> </span>wyceny <span class=\"_ _1d\"> </span>cz\u0119\u015b\u0107<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>zmiany <span class=\"_ _1d\"> </span>instrum<span class=\"_ _4\"></span>entu </span></span>zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go wynikaj\u0105c<span class=\"_ _4\"></span>ej ze zmiany <span class=\"_ _4\"></span>warto\u015bci czas<span class=\"_ _4\"></span>owej opcji, <span class=\"_ _4\"></span>elementu terminow<span class=\"_ _4\"></span>ego oraz<span class=\"_ _4\"></span> mar\u017cy <span class=\"_ _4\"></span>walutowej.<span class=\"ff2\"> </span>Cz\u0119\u015b\u0107 <span class=\"_ _0\"></span>nieskuteczn\u0105 <span class=\"_ _0\"></span>odnosi <span class=\"_ _0\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>do<span class=\"ff2\"> </span>wyniku <span class=\"_ _1\"> </span>finansowe<span class=\"_ _4\"></span>go <span class=\"_ _1\"> </span>jako <span class=\"_ _0\"></span>pozosta\u0142e <span class=\"_ _0\"></span>przychody <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\"> koszty <span class=\"_ _0\"></span>operacyjne. <span class=\"_ _0\"></span>Zyski <span class=\"_ _0\"></span>lub <span class=\"_ _1\"> </span>straty </span>powsta\u0142e <span class=\"_ _e\"> </span>na <span class=\"_ _e\"> </span>instrumen<span class=\"_ _4\"></span>cie <span class=\"_ _e\"> </span>zabezpieczaj\u0105cym <span class=\"_ _e\"> </span>prze<span class=\"_ _4\"></span>p\u0142ywy <span class=\"_ _e\"> </span>pieni\u0119\u017cne <span class=\"_ _32\"> </span>o<span class=\"_ _3\"></span>dnoszone <span class=\"_ _e\"> </span>s\u0105<span class=\"ff2\"> <span class=\"ls1c\">do</span> wyniku <span class=\"_ _e\"> </span>jak<span class=\"_ _4\"></span>o <span class=\"_ _e\"> </span>korekta </span>z przeklasyfik<span class=\"_ _4\"></span>owania w <span class=\"ff3\">mom<span class=\"_ _4\"></span>encie, gdy dana<span class=\"_ _4\"></span> pozycja za<span class=\"_ _4\"></span>bezpiecza<span class=\"_ _4\"></span>na wp\u0142ywa na<span class=\"ff2\"> wynik. </span></span>Zaprzestaje <span class=\"_ _0\"> </span>si\u0119 <span class=\"_ _2\"> </span>ujmowania <span class=\"_ _0\"> </span>instrument\u00f3w <span class=\"_ _1\"> </span>pochodn<span class=\"_ _4\"></span>ych <span class=\"_ _1\"> </span>jako <span class=\"_ _1\"> </span>zabezpieczaj\u0105cych, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>instrument <span class=\"_ _1\"> </span>pochodny <span class=\"_ _1\"> </span>wyga\u015bnie,<span class=\"_ _4\"></span> zostanie <span class=\"_ _15\"> </span>sprzedany, <span class=\"_ _15\"> </span>wypowied<span class=\"_ _4\"></span>ziany, <span class=\"_ _15\"> </span>zrealizowan<span class=\"_ _4\"></span>y <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>je\u017celi <span class=\"_ _11\"> </span>zmianie <span class=\"_ _14\"> </span>uleg\u0142 <span class=\"_ _15\"> </span>cel <span class=\"_ _15\"> </span>zarz\u0105dzania<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>ryzykiem <span class=\"_ _15\"> </span>dla <span class=\"_ _15\"> </span>danego powi\u0105zania. <span class=\"_ _4\"></span><span class=\"ff2\"> </span>Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca <span class=\"_ _3\"></span>mo\u017ce <span class=\"_ _f\"></span>podj\u0105\u0107 <span class=\"_ _3\"></span>decyzj\u0119 <span class=\"_ _f\"></span>o <span class=\"_ _3\"></span>ust<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owieniu <span class=\"_ _3\"></span>dla <span class=\"_ _f\"></span>danego <span class=\"_ _f\"></span>instrume<span class=\"_ _4\"></span>ntu <span class=\"_ _f\"></span>pochodn<span class=\"_ _4\"></span>ego <span class=\"_ _0\"></span>nowego <span class=\"_ _3\"></span>powi\u0105zania<span class=\"_ _4\"></span> zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go, <span class=\"_ _2\"> </span>dokona\u0107  z<span class=\"_ _4\"></span>miany <span class=\"_ _2\"> </span>przeznaczenia <span class=\"_ _2\"> </span>instrumentu <span class=\"_ _2\"> </span>pochodnego <span class=\"_ _12\"> </span>b\u0105d\u017a <span class=\"_ _2\"> </span>wyznaczy\u0107 <span class=\"_ _2\"> </span>go<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>do  za<span class=\"_ _4\"></span>bezpieczenia<span class=\"_ _4\"></span> innego <span class=\"_ _15\"> </span>ro<span class=\"_ _3\"></span>dzaju <span class=\"_ _15\"> </span>ryzyka. <span class=\"_ _15\"> </span>W\u00f3wczas, <span class=\"_ _15\"> </span>dla<span class=\"ff2\"> </span>zabezpiecze\u0144 <span class=\"_ _14\"> </span>przep\u0142yw\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _15\"> </span>\u015bro<span class=\"_ _3\"></span>dk\u00f3w <span class=\"_ _15\"> </span>pieni\u0119\u017cnych, <span class=\"_ _15\"> </span>zyski <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>straty <span class=\"_ _14\"> </span>powsta\u0142e w okresach, w <span class=\"ff3\">kt\u00f3rych <span class=\"_ _3\"></span>zabezpiecz<span class=\"_ _4\"></span>enie <span class=\"_ _3\"></span>by\u0142o efektywne <span class=\"_ _3\"></span>pozostaj\u0105 w <span class=\"_ _3\"></span>skumulowan<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>pozos<span class=\"_ _4\"></span>ta\u0142ych ca\u0142kowitych <span class=\"_ _3\"></span>dochoda<span class=\"_ _4\"></span>ch </span>a\u017c do momentu,<span class=\"_ _4\"></span> w kt\u00f3rym zab<span class=\"_ _4\"></span>ezpieczana poz<span class=\"_ _4\"></span>ycja wp<span class=\"_ _4\"></span>\u0142ynie na wyn<span class=\"_ _4\"></span>ik.<span class=\"ff2\"> </span>Je\u015bli zabezpieczeni<span class=\"_ _4\"></span>e prognozowa<span class=\"_ _4\"></span>nej transakcji prze<span class=\"_ _4\"></span>stanie funkcj<span class=\"_ _4\"></span>onowa\u0107 ze wzgl<span class=\"_ _4\"></span>\u0119du na zaistnia\u0142e prawdop<span class=\"_ _4\"></span>odobie\u0144stwo, \u017ce<span class=\"ff2 ls0\"> <span class=\"ff3\">planowana <span class=\"_ _11\"> </span>transakcja <span class=\"_ _11\"> </span>nie <span class=\"_ _11\"> </span>zost<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>ie <span class=\"_ _11\"> </span>zawarta, <span class=\"_ _11\"> </span>w\u00f3wczas <span class=\"_ _11\"> </span>zysk <span class=\"_ _11\"> </span>lub <span class=\"_ _15\"> </span>strata <span class=\"_ _11\"> </span>netto <span class=\"_ _15\"> </span>uj\u0119ta <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>pozosta\u0142ych <span class=\"_ _11\"> </span>ca\u0142kowitych </span></span>dochodach z<span class=\"_ _4\"></span>ostaje natychmiast <span class=\"_ _4\"></span>przeniesiona <span class=\"_ _4\"></span>do wyniku f<span class=\"_ _4\"></span>inanso<span class=\"_ _4\"></span>wego jako k<span class=\"_ _4\"></span>orekta wynikaj\u0105ca <span class=\"_ _4\"></span>z<span class=\"ff2\"> przeklasyfikowania. <span class=\"_ _4\"></span>   </span>Je\u017celi umowa <span class=\"_ _3\"></span>hybryd<span class=\"_ _4\"></span>owa <span class=\"_ _3\"></span>zawier<span class=\"_ _4\"></span>a instrument <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>odstawowy, kt\u00f3ry nie je<span class=\"_ _3\"></span>st sk\u0142adnikiem aktyw\u00f3w finansowych, instrument pochodny <span class=\"_ _11\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _11\"> </span>oddzielany <span class=\"_ _15\"> </span>od <span class=\"_ _15\"> </span>instrumentu <span class=\"_ _11\"> </span>podstawowego <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>jest <span class=\"_ _15\"> </span>wyceniany <span class=\"_ _11\"> </span>zgodnie <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>zasadami <span class=\"_ _15\"> </span>przewidzianym<span class=\"_ _4\"></span>i dla <span class=\"ff3\">instrumen<span class=\"_ _4\"></span>t\u00f3w  pochod<span class=\"_ _4\"></span>nych, <span class=\"_ _12\"> </span>wy\u0142\u0105cznie  gd<span class=\"_ _4\"></span>y  (i) <span class=\"_ _2\"> </span>eko<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>omiczna <span class=\"_ _12\"> </span>cha<span class=\"ff2\">rakterystyka  i  ryz<span class=\"_ _4\"></span>yka  ins<span class=\"_ _4\"></span>trumentu <span class=\"_ _12\"> </span>wbudowan<span class=\"_ _4\"></span>ego </span></span>nie <span class=\"ff3 ls26\">s\u0105</span> <span class=\"ff3\">\u015bci\u015ble <span class=\"_ _12\"> </span>powi\u0105zane <span class=\"_ _12\"> </span>z  charakterem  um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wy  za<span class=\"_ _4\"></span>sadniczej <span class=\"_ _12\"> </span>i  ryzykami <span class=\"_ _2\"> </span>z  niej  wynikaj\u0105cymi,  (ii)<span class=\"_ _4\"></span>  odr\u0119bny  ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t, </span>kt\u00f3rego <span class=\"_ _3\"></span>charakterystyka o<span class=\"_ _3\"></span>dp<span class=\"_ _4\"></span>owiada <span class=\"_ _3\"></span>cechom <span class=\"_ _3\"></span>wbudowane<span class=\"_ _4\"></span>go <span class=\"_ _3\"></span>instrumentu <span class=\"_ _3\"></span>pochodnego, <span class=\"_ _3\"></span>spe\u0142nia\u0142b<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>warunki <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\">nstrument<span class=\"_ _4\"></span>u </span>pochodnego, <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>(i<span class=\"_ _3\"></span>ii)  in<span class=\"_ _4\"></span>strument <span class=\"_ _2\"> </span>\u0142<span class=\"_ _3\"></span>\u0105czny <span class=\"_ _12\"> </span>nie  je<span class=\"_ _4\"></span>st  zaliczany <span class=\"_ _2\"> </span>do  aktyw\u00f3w  fina<span class=\"_ _4\"></span>nsowych <span class=\"_ _12\"> </span>wycenianych <span class=\"_ _2\"> </span>wed\u0142ug  warto\u015bc<span class=\"_ _4\"></span>i godziwej, <span class=\"_ _14\"> </span>kt\u00f3rych <span class=\"_ _14\"> </span>skutki <span class=\"_ _14\"> </span>przesza<span class=\"_ _4\"></span>cowania <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _14\"> </span>odnoszone <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>pozosta\u0142ych <span class=\"_ _14\"> </span>przychod\u00f3w <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span> <span class=\"_ _c\"> </span>pozosta\u0142ych <span class=\"_ _14\"> </span>koszt\u00f3w operacyjnych <span class=\"_ _13\"> </span>okresu <span class=\"_ _17\"> </span>sprawozdaw<span class=\"ff3\">czego. <span class=\"_ _17\"> </span>Je\u017celi <span class=\"_ _17\"> </span>wbud<span class=\"_ _4\"></span>owany <span class=\"_ _17\"> </span>instrument <span class=\"_ _17\"> </span>poch<span class=\"_ _4\"></span>odny <span class=\"_ _17\"> </span>jest <span class=\"_ _17\"> </span>wydzielany,<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>instrument </span>podstawowy <span class=\"_ _11\"> </span>jest <span class=\"_ _15\"> </span>wyceniany <span class=\"_ _15\"> </span>zgodnie <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>odpowiednimi <span class=\"_ _11\"> </span>dla<span class=\"_ _3\"></span> <span class=\"ff3\">ni<span class=\"_ _4\"></span>ego <span class=\"_ _15\"> </span>zasadami <span class=\"_ _11\"> </span>rachunkowo\u015bci. <span class=\"_ _15\"> </span>Jednostka <span class=\"_ _11\"> </span>Dominuj\u0105ca </span>wydziela wbudowane instrumen<span class=\"_ _4\"></span>ty pochodne w transakcjach  <span class=\"_ _3\"></span>zakupu surowc\u00f3w z<span class=\"ff2\"> <span class=\"ls4f\">ter</span>min</span>em rozliczenia w przysz\u0142o\u015bci<span class=\"ff2\"> po<span class=\"_ _3c\"> </span></span><span class=\"ff2\"> </span>dacie uj\u0119cia faktur<span class=\"_ _4\"></span>y zakupu <span class=\"_ _4\"></span>w ksi\u0119gach rachunk<span class=\"_ _4\"></span>owych do dn<span class=\"_ _4\"></span>ia osta<span class=\"_ _4\"></span>tecznego rozlicz<span class=\"_ _4\"></span>enia transakcj<span class=\"_ _4\"></span>i.<span class=\"_ _3c\"> </span> <span class=\"ff2\"> </span>J<span class=\"_ _3c\"> </span>e\u017celi <span class=\"_ _10\"> </span>umowa  hybrydowa  zawiera  instrument <span class=\"_ _10\"> </span>podstaw<span class=\"_ _4\"></span>owy,  kt\u00f3ry <span class=\"_ _10\"> </span>jest <span class=\"_ _10\"> </span>sk\u0142adniki<span class=\"_ _4\"></span>em  aktyw\u00f3w <span class=\"_ _19\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych,  kryteria przewidziane dla kla<span class=\"_ _4\"></span>syfikacj<span class=\"_ _4\"></span>i aktyw\u00f3w finan<span class=\"_ _4\"></span>sowych st<span class=\"_ _4\"></span>osuje si\u0119 do <span class=\"_ _4\"></span>\u0142\u0105cznej um<span class=\"_ _4\"></span>owy.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Za\u0142o\u017cenia <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>oszacowania <span class=\"_ _f\"></span>przyj\u0119te <span class=\"_ _f\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wyceny <span class=\"_ _0\"></span>do <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _f\"></span>instrument\u00f3w <span class=\"_ _f\"></span>pochodnych <span class=\"_ _f\"></span>przedstawiono <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>Nocie 7 <span class=\"ff3\">.1, w <span class=\"_ _3\"></span>punkcie \u201e<span class=\"ff1\"> </span>Metody <span class=\"_ _3\"></span>oraz techniki wyceny <span class=\"_ _3\"></span>wykorzystan<span class=\"_ _4\"></span>e przez G<span class=\"_ _3\"></span>rup\u0119 Kapita\u0142ow\u0105 przy ust<span class=\"_ _3\"></span>alaniu warto\u015bci godziwych </span>poszczeg\u00f3lnych <span class=\"_ _4\"></span>kategorii a<span class=\"_ _4\"></span>ktyw\u00f3w finanso<span class=\"_ _4\"></span>wych lub z<span class=\"_ _4\"></span>obowi\u0105za\u0144 <span class=\"_ _4\"></span>finansowych\u201d<span class=\"_ _4\"></span>  oraz w <span class=\"_ _4\"></span>tabelach w <span class=\"_ _4\"></span>Nocie 7.2 poni\u017cej<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Pochodne <span class=\"_ _0\"></span>instrumenty <span class=\"_ _0\"></span>finansowe <span class=\"_ _0\"></span>zalicza <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>aktyw\u00f3w/zobowi\u0105<span class=\"_ _4\"></span>za\u0144 <span class=\"_ _1\"> </span><span class=\"ff2\">finansowych <span class=\"_ _0\"></span>wycenianych <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span></span>warto\u015bci<span class=\"ff2\"> <span class=\"_ _1\"> </span>godziwej </span>przez wynik finans<span class=\"_ _4\"></span>owy, o ile nie <span class=\"ff3\">z<span class=\"_ _4\"></span>osta\u0142y w<span class=\"_ _4\"></span>yznaczone jako ins<span class=\"_ _4\"></span>trumenty <span class=\"_ _4\"></span>zabezpieczaj\u0105<span class=\"_ _4\"></span>ce<span class=\"ff2\">. </span></span>Transakcje kupna <span class=\"_ _4\"></span>lub sprzeda\u017cy i<span class=\"_ _4\"></span>nstrumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych ujmuje<span class=\"ff2\"> </span>si\u0119 na dzie\u0144 <span class=\"_ _4\"></span>przeprowadz<span class=\"_ _4\"></span>enia (<span class=\"_ _4\"></span>zawarcia) transa<span class=\"_ _4\"></span>kcji. <span class=\"ff2\"> </span>Instrumenty <span class=\"_ _3\"></span>pochodne <span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>wyznaczone <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>zabezpieczaj\u0105ce, <span class=\"_ _3\"></span>okre\u015blane <span class=\"_ _3\"></span>jako <span class=\"_ _f\"></span>instrumenty <span class=\"_ _3\"></span>pochodne <span class=\"_ _3\"></span>handlowe, <span class=\"_ _3\"></span>ujmuje si\u0119 <span class=\"_ _f\"></span>pocz\u0105tkow<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _3\"></span>godziwej <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>wycenia <span class=\"_ _f\"></span>na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _f\"></span>ko\u0144cz\u0105cy <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>es <span class=\"_ _f\"></span>sprawozdawcz<span class=\"_ _4\"></span>y <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>uj\u0119ciem<span class=\"_ _4\"></span> zysk\u00f3w/strat z<span class=\"_ _4\"></span> wyceny w <span class=\"_ _4\"></span>wyniku finans<span class=\"_ _4\"></span>owym. <span class=\"ff2\"> </span>W Grupie <span class=\"_ _3\"></span>Kapita\u0142<span class=\"_ _4\"></span>owej KGHM Polska <span class=\"_ _3\"></span>Mied\u017a S.A. Jednostka Dominuj\u0105ca  <span class=\"_ _3\"></span>stosuje rachunkowo\u015b\u0107 zabezpiecz<span class=\"_ _4\"></span>e\u0144 przep\u0142yw\u00f3w pieni\u0119\u017cnych.  Celem <span class=\"_ _10\"> </span>stosowania  rachunkowo\u015bci <span class=\"_ _10\"> </span>zabezpiecze\u0144  jest <span class=\"_ _10\"> </span>ograniczenie <span class=\"_ _19\"> </span>zmie<span class=\"_ _3\"></span>nno\u015bci <span class=\"_ _10\"> </span>wyniku <span class=\"_ _10\"> </span>netto <span class=\"_ _19\"> </span>Je<span class=\"_ _3\"></span>dnos<span class=\"_ _4\"></span>tki Dominuj\u0105cej, <span class=\"_ _0\"></span>wynikaj\u0105cej <span class=\"_ _0\"></span>z <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kresowy<span class=\"_ _4\"></span>ch <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>wyceny <span class=\"_ _1\"> </span>transakcji <span class=\"_ _0\"></span>zabezpieczaj\u0105cych <span class=\"_ _0\"></span>poszczeg\u00f3ln<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"> </span>rynkowe, <span class=\"_ _1\"> </span>na kt\u00f3re <span class=\"_ _1\"> </span>nara\u017cona <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>Jednostka <span class=\"_ _0\"> </span>Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105ca. <span class=\"_ _1\"> </span>Instrumentami <span class=\"_ _0\"> </span>zabezpieczaj\u0105cymi <span class=\"_ _1\"> </span>mog\u0105 <span class=\"_ _0\"></span>by\u0107 <span class=\"_ _1\"> </span>inst<span class=\"_ _3\"></span>ru<span class=\"_ _4\"></span>menty <span class=\"_ _1\"> </span>pochodne <span class=\"_ _0\"></span>oraz kredyty i <span class=\"ff3\">po\u017cycz<span class=\"_ _4\"></span>ki w walucie <span class=\"_ _4\"></span>obcej. <span class=\"ff2\"> </span></span>Wyznaczane <span class=\"_ _1\"> </span>zabezpiecz<span class=\"_ _4\"></span>enia <span class=\"_ _1\"> </span>dotycz\u0105 <span class=\"_ _1\"> </span>przysz\u0142ych <span class=\"_ _1\"> </span>prognozowanyc<span class=\"_ _4\"></span>h <span class=\"_ _1\"> </span>transakcji <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>przyj\u0119tych <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>Planie <span class=\"_ _1\"> </span>Sprzeda\u017cy na<span class=\"ls0\"> dany rok. <span class=\"_ _3\"></span>Plany te <span class=\"ff3\">sporz\u0105dza<span class=\"_ _4\"></span>ne s\u0105 <span class=\"_ _3\"></span>w oparciu o <span class=\"_ _3\"></span>mo\u017cliwo\u015bci produkcyjne na dany okres. <span class=\"_ _3\"></span>Jedn<span class=\"_ _4\"></span>ostka Dominuj\u0105ca oceni<span class=\"ff2 ls4e\">a </span></span></span>prawdopodobie<span class=\"_ _4\"></span>\u0144stwo wyst\u0105pienia transakcji <span class=\"_ _3\"></span>uj\u0119tych <span class=\"_ _3\"></span>w planie <span class=\"_ _3\"></span>produkcji jako <span class=\"_ _3\"></span>bardzo wysokie, <span class=\"_ _3\"></span>poniewa\u017c z <span class=\"_ _3\"></span>historyczneg<span class=\"_ _4\"></span>o punktu <span class=\"_ _0\"> </span>widzenia <span class=\"_ _1\"> </span>sprzeda\u017c <span class=\"_ _1\"> </span>zawsze <span class=\"_ _1\"> </span>realizowana <span class=\"_ _0\"> </span>by\u0142<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>poziomach <span class=\"_ _1\"> </span>za\u0142o\u017conych <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>szczeg\u00f3l<span class=\"_ _4\"></span>nych <span class=\"_ _0\"></span>Planach <span class=\"_ _1\"> </span>Sprzeda\u017cy.<span class=\"ff2\"> </span>Pozycj\u0119 zabezpieczan\u0105 <span class=\"_ _3\"></span>stan<span class=\"_ _4\"></span>owi\u0105<span class=\"ff2\"> <span class=\"_ _3\"></span></span>r\u00f3wnie\u017c przysz\u0142e <span class=\"_ _3\"></span>przep\u0142ywy z <span class=\"_ _3\"></span>tytu\u0142u koszt\u00f3w <span class=\"_ _3\"></span>odsetkow<span class=\"_ _4\"></span>ych od<span class=\"_ _3\"></span><span class=\"ff2\"> wyemitowany<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>obligac<span class=\"_ _4\"></span>ji </span>w PLN. Jednostka <span class=\"_ _d\"> </span>Dominuj\u0105ca <span class=\"_ _d\"> </span>mo\u017ce <span class=\"_ _d\"> </span>korzysta\u0107 <span class=\"_ _d\"> </span>z <span class=\"_ _13\"> </span>naturalnych <span class=\"_ _d\"> </span>zabezpiecze\u0144 <span class=\"_ _d\"> </span>ryzyka <span class=\"_ _d\"> </span>walutowego <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>przez <span class=\"_ _d\"> </span>zastosowani<span class=\"_ _4\"></span>e rachunkowo\u015bci zabezpiecze\u0144 w<span class=\"_ _3\"></span><span class=\"ff2\"> stosunk<span class=\"_ _4\"></span>u <span class=\"_ _3\"></span>do <span class=\"ff3\">kredyt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>i po<span class=\"_ _3\"></span>\u017cycz<span class=\"_ _4\"></span>ek <span class=\"_ _3\"></span>denominowanych w <span class=\"_ _3\"></span>USD, wyznaczaj\u0105c <span class=\"_ _3\"></span>je <span class=\"_ _3\"></span>jako po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ycje<span class=\"_ _4\"></span> </span></span>zabezpieczaj\u0105ce <span class=\"_ _11\"> </span>przed <span class=\"_ _11\"> </span>ryzykiem <span class=\"_ _11\"> </span>kursu <span class=\"_ _15\"> </span>walutowego <span class=\"_ _11\"> </span>zwi\u0105zanego <span class=\"_ _11\"> </span>z <span class=\"_ _15\"> </span>przysz\u0142ymi <span class=\"_ _11\"> </span>przychodami <span class=\"_ _11\"> </span>Jednostki <span class=\"_ _15\"> </span>Dominuj\u0105<span class=\"_ _4\"></span>cej ze<span class=\"ls0\"> <span class=\"ff3\">sprzeda\u017cy miedzi, sr<span class=\"_ _4\"></span>ebra i<span class=\"ff2\"> innych <span class=\"_ _4\"></span>metali, den<span class=\"_ _4\"></span>ominowanych w <span class=\"_ _4\"></span>USD. </span></span></span>Zyski <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>straty <span class=\"_ _f\"></span>wynikaj\u0105ce <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>zmiany <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _0\"></span>instrumentu <span class=\"_ _f\"></span>zabezpieczaj\u0105cego <span class=\"_ _f\"></span>przep\u0142ywy <span class=\"_ _f\"></span>pieni\u0119\u017cne <span class=\"_ _0\"></span>ujmowane s\u0105<span class=\"ff2 ls0\"> w <span class=\"ff3\">pozosta\u0142<span class=\"_ _4\"></span>ych <span class=\"_ _0\"></span>ca\u0142kowitych <span class=\"_ _0\"></span>dochodach, <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>takiej <span class=\"_ _0\"></span>cz\u0119\u015bci, <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>jakiej <span class=\"_ _0\"> </span>dany <span class=\"_ _1\"> </span>instrument <span class=\"_ _0\"></span>stanowi <span class=\"_ _0\"></span>skuteczne <span class=\"_ _0\"></span>zabezpieczenie </span></span>zwi\u0105zanej <span class=\"_ _1f\"> </span>z<span class=\"ff2\"> nim <span class=\"_ _1d\"> </span>pozycji <span class=\"_ _1d\"> </span>zabez<span class=\"_ _4\"></span>pieczanej. <span class=\"_ _1d\"> </span>Grupa <span class=\"_ _1f\"> </span>ujmuje <span class=\"_ _1d\"> </span>w <span class=\"_ _1f\"> </span>ka<span class=\"_ _3\"></span><span class=\"ff3\">pita\u0142ach <span class=\"_ _1f\"> </span>z <span class=\"_ _1d\"> </span>wyceny <span class=\"_ _1d\"> </span>cz\u0119\u015b\u0107<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>zmiany <span class=\"_ _1d\"> </span>instrum<span class=\"_ _4\"></span>entu </span></span>zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go wynikaj\u0105c<span class=\"_ _4\"></span>ej ze zmiany <span class=\"_ _4\"></span>warto\u015bci czas<span class=\"_ _4\"></span>owej opcji, <span class=\"_ _4\"></span>elementu terminow<span class=\"_ _4\"></span>ego oraz<span class=\"_ _4\"></span> mar\u017cy <span class=\"_ _4\"></span>walutowej.<span class=\"ff2\"> </span>Cz\u0119\u015b\u0107 <span class=\"_ _0\"></span>nieskuteczn\u0105 <span class=\"_ _0\"></span>odnosi <span class=\"_ _0\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>do<span class=\"ff2\"> </span>wyniku <span class=\"_ _1\"> </span>finansowe<span class=\"_ _4\"></span>go <span class=\"_ _1\"> </span>jako <span class=\"_ _0\"></span>pozosta\u0142e <span class=\"_ _0\"></span>przychody <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\"> koszty <span class=\"_ _0\"></span>operacyjne. <span class=\"_ _0\"></span>Zyski <span class=\"_ _0\"></span>lub <span class=\"_ _1\"> </span>straty </span>powsta\u0142e <span class=\"_ _e\"> </span>na <span class=\"_ _e\"> </span>instrumen<span class=\"_ _4\"></span>cie <span class=\"_ _e\"> </span>zabezpieczaj\u0105cym <span class=\"_ _e\"> </span>prze<span class=\"_ _4\"></span>p\u0142ywy <span class=\"_ _e\"> </span>pieni\u0119\u017cne <span class=\"_ _32\"> </span>o<span class=\"_ _3\"></span>dnoszone <span class=\"_ _e\"> </span>s\u0105<span class=\"ff2\"> <span class=\"ls1c\">do</span> wyniku <span class=\"_ _e\"> </span>jak<span class=\"_ _4\"></span>o <span class=\"_ _e\"> </span>korekta </span>z przeklasyfik<span class=\"_ _4\"></span>owania w <span class=\"ff3\">mom<span class=\"_ _4\"></span>encie, gdy dana<span class=\"_ _4\"></span> pozycja za<span class=\"_ _4\"></span>bezpiecza<span class=\"_ _4\"></span>na wp\u0142ywa na<span class=\"ff2\"> wynik. </span></span>Zaprzestaje <span class=\"_ _0\"> </span>si\u0119 <span class=\"_ _2\"> </span>ujmowania <span class=\"_ _0\"> </span>instrument\u00f3w <span class=\"_ _1\"> </span>pochodn<span class=\"_ _4\"></span>ych <span class=\"_ _1\"> </span>jako <span class=\"_ _1\"> </span>zabezpieczaj\u0105cych, <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _1\"> </span>instrument <span class=\"_ _1\"> </span>pochodny <span class=\"_ _1\"> </span>wyga\u015bnie,<span class=\"_ _4\"></span> zostanie <span class=\"_ _15\"> </span>sprzedany, <span class=\"_ _15\"> </span>wypowied<span class=\"_ _4\"></span>ziany, <span class=\"_ _15\"> </span>zrealizowan<span class=\"_ _4\"></span>y <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>je\u017celi <span class=\"_ _11\"> </span>zmianie <span class=\"_ _14\"> </span>uleg\u0142 <span class=\"_ _15\"> </span>cel <span class=\"_ _15\"> </span>zarz\u0105dzania<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>ryzykiem <span class=\"_ _15\"> </span>dla <span class=\"_ _15\"> </span>danego powi\u0105zania. <span class=\"_ _4\"></span><span class=\"ff2\"> </span>Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca <span class=\"_ _3\"></span>mo\u017ce <span class=\"_ _f\"></span>podj\u0105\u0107 <span class=\"_ _3\"></span>decyzj\u0119 <span class=\"_ _f\"></span>o <span class=\"_ _3\"></span>ust<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owieniu <span class=\"_ _3\"></span>dla <span class=\"_ _f\"></span>danego <span class=\"_ _f\"></span>instrume<span class=\"_ _4\"></span>ntu <span class=\"_ _f\"></span>pochodn<span class=\"_ _4\"></span>ego <span class=\"_ _0\"></span>nowego <span class=\"_ _3\"></span>powi\u0105zania<span class=\"_ _4\"></span> zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go, <span class=\"_ _2\"> </span>dokona\u0107  z<span class=\"_ _4\"></span>miany <span class=\"_ _2\"> </span>przeznaczenia <span class=\"_ _2\"> </span>instrumentu <span class=\"_ _2\"> </span>pochodnego <span class=\"_ _12\"> </span>b\u0105d\u017a <span class=\"_ _2\"> </span>wyznaczy\u0107 <span class=\"_ _2\"> </span>go<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>do  za<span class=\"_ _4\"></span>bezpieczenia<span class=\"_ _4\"></span> innego <span class=\"_ _15\"> </span>ro<span class=\"_ _3\"></span>dzaju <span class=\"_ _15\"> </span>ryzyka. <span class=\"_ _15\"> </span>W\u00f3wczas, <span class=\"_ _15\"> </span>dla<span class=\"ff2\"> </span>zabezpiecze\u0144 <span class=\"_ _14\"> </span>przep\u0142yw\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _15\"> </span>\u015bro<span class=\"_ _3\"></span>dk\u00f3w <span class=\"_ _15\"> </span>pieni\u0119\u017cnych, <span class=\"_ _15\"> </span>zyski <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>straty <span class=\"_ _14\"> </span>powsta\u0142e w okresach, w <span class=\"ff3\">kt\u00f3rych <span class=\"_ _3\"></span>zabezpiecz<span class=\"_ _4\"></span>enie <span class=\"_ _3\"></span>by\u0142o efektywne <span class=\"_ _3\"></span>pozostaj\u0105 w <span class=\"_ _3\"></span>skumulowan<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>pozos<span class=\"_ _4\"></span>ta\u0142ych ca\u0142kowitych <span class=\"_ _3\"></span>dochoda<span class=\"_ _4\"></span>ch </span>a\u017c do momentu,<span class=\"_ _4\"></span> w kt\u00f3rym zab<span class=\"_ _4\"></span>ezpieczana poz<span class=\"_ _4\"></span>ycja wp<span class=\"_ _4\"></span>\u0142ynie na wyn<span class=\"_ _4\"></span>ik.<span class=\"ff2\"> </span>Je\u015bli zabezpieczeni<span class=\"_ _4\"></span>e prognozowa<span class=\"_ _4\"></span>nej transakcji prze<span class=\"_ _4\"></span>stanie funkcj<span class=\"_ _4\"></span>onowa\u0107 ze wzgl<span class=\"_ _4\"></span>\u0119du na zaistnia\u0142e prawdop<span class=\"_ _4\"></span>odobie\u0144stwo, \u017ce<span class=\"ff2 ls0\"> <span class=\"ff3\">planowana <span class=\"_ _11\"> </span>transakcja <span class=\"_ _11\"> </span>nie <span class=\"_ _11\"> </span>zost<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>ie <span class=\"_ _11\"> </span>zawarta, <span class=\"_ _11\"> </span>w\u00f3wczas <span class=\"_ _11\"> </span>zysk <span class=\"_ _11\"> </span>lub <span class=\"_ _15\"> </span>strata <span class=\"_ _11\"> </span>netto <span class=\"_ _15\"> </span>uj\u0119ta <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>pozosta\u0142ych <span class=\"_ _11\"> </span>ca\u0142kowitych </span></span>dochodach z<span class=\"_ _4\"></span>ostaje natychmiast <span class=\"_ _4\"></span>przeniesiona <span class=\"_ _4\"></span>do wyniku f<span class=\"_ _4\"></span>inanso<span class=\"_ _4\"></span>wego jako k<span class=\"_ _4\"></span>orekta wynikaj\u0105ca <span class=\"_ _4\"></span>z<span class=\"ff2\"> przeklasyfikowania. <span class=\"_ _4\"></span>   </span>Je\u017celi umowa <span class=\"_ _3\"></span>hybryd<span class=\"_ _4\"></span>owa <span class=\"_ _3\"></span>zawier<span class=\"_ _4\"></span>a instrument <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>odstawowy, kt\u00f3ry nie je<span class=\"_ _3\"></span>st sk\u0142adnikiem aktyw\u00f3w finansowych, instrument pochodny <span class=\"_ _11\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _11\"> </span>oddzielany <span class=\"_ _15\"> </span>od <span class=\"_ _15\"> </span>instrumentu <span class=\"_ _11\"> </span>podstawowego <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>jest <span class=\"_ _15\"> </span>wyceniany <span class=\"_ _11\"> </span>zgodnie <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>zasadami <span class=\"_ _15\"> </span>przewidzianym<span class=\"_ _4\"></span>i dla <span class=\"ff3\">instrumen<span class=\"_ _4\"></span>t\u00f3w  pochod<span class=\"_ _4\"></span>nych, <span class=\"_ _12\"> </span>wy\u0142\u0105cznie  gd<span class=\"_ _4\"></span>y  (i) <span class=\"_ _2\"> </span>eko<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>omiczna <span class=\"_ _12\"> </span>cha<span class=\"ff2\">rakterystyka  i  ryz<span class=\"_ _4\"></span>yka  ins<span class=\"_ _4\"></span>trumentu <span class=\"_ _12\"> </span>wbudowan<span class=\"_ _4\"></span>ego </span></span>nie <span class=\"ff3 ls26\">s\u0105</span> <span class=\"ff3\">\u015bci\u015ble <span class=\"_ _12\"> </span>powi\u0105zane <span class=\"_ _12\"> </span>z  charakterem  um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wy  za<span class=\"_ _4\"></span>sadniczej <span class=\"_ _12\"> </span>i  ryzykami <span class=\"_ _2\"> </span>z  niej  wynikaj\u0105cymi,  (ii)<span class=\"_ _4\"></span>  odr\u0119bny  ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t, </span>kt\u00f3rego <span class=\"_ _3\"></span>charakterystyka o<span class=\"_ _3\"></span>dp<span class=\"_ _4\"></span>owiada <span class=\"_ _3\"></span>cechom <span class=\"_ _3\"></span>wbudowane<span class=\"_ _4\"></span>go <span class=\"_ _3\"></span>instrumentu <span class=\"_ _3\"></span>pochodnego, <span class=\"_ _3\"></span>spe\u0142nia\u0142b<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>warunki <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\">nstrument<span class=\"_ _4\"></span>u </span>pochodnego, <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>(i<span class=\"_ _3\"></span>ii)  in<span class=\"_ _4\"></span>strument <span class=\"_ _2\"> </span>\u0142<span class=\"_ _3\"></span>\u0105czny <span class=\"_ _12\"> </span>nie  je<span class=\"_ _4\"></span>st  zaliczany <span class=\"_ _2\"> </span>do  aktyw\u00f3w  fina<span class=\"_ _4\"></span>nsowych <span class=\"_ _12\"> </span>wycenianych <span class=\"_ _2\"> </span>wed\u0142ug  warto\u015bc<span class=\"_ _4\"></span>i godziwej, <span class=\"_ _14\"> </span>kt\u00f3rych <span class=\"_ _14\"> </span>skutki <span class=\"_ _14\"> </span>przesza<span class=\"_ _4\"></span>cowania <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _14\"> </span>odnoszone <span class=\"_ _14\"> </span>do <span class=\"_ _14\"> </span>pozosta\u0142ych <span class=\"_ _14\"> </span>przychod\u00f3w <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span> <span class=\"_ _c\"> </span>pozosta\u0142ych <span class=\"_ _14\"> </span>koszt\u00f3w operacyjnych <span class=\"_ _13\"> </span>okresu <span class=\"_ _17\"> </span>sprawozdaw<span class=\"ff3\">czego. <span class=\"_ _17\"> </span>Je\u017celi <span class=\"_ _17\"> </span>wbud<span class=\"_ _4\"></span>owany <span class=\"_ _17\"> </span>instrument <span class=\"_ _17\"> </span>poch<span class=\"_ _4\"></span>odny <span class=\"_ _17\"> </span>jest <span class=\"_ _17\"> </span>wydzielany,<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>instrument </span>podstawowy <span class=\"_ _11\"> </span>jest <span class=\"_ _15\"> </span>wyceniany <span class=\"_ _15\"> </span>zgodnie <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>odpowiednimi <span class=\"_ _11\"> </span>dla<span class=\"_ _3\"></span> <span class=\"ff3\">ni<span class=\"_ _4\"></span>ego <span class=\"_ _15\"> </span>zasadami <span class=\"_ _11\"> </span>rachunkowo\u015bci. <span class=\"_ _15\"> </span>Jednostka <span class=\"_ _11\"> </span>Dominuj\u0105ca </span>wydziela wbudowane instrumen<span class=\"_ _4\"></span>ty pochodne w transakcjach  <span class=\"_ _3\"></span>zakupu surowc\u00f3w z<span class=\"ff2\"> <span class=\"ls4f\">ter</span>min</span>em rozliczenia w przysz\u0142o\u015bci<span class=\"ff2\"> po<span class=\"_ _3c\"> </span></span><span class=\"ff2\"> </span>dacie uj\u0119cia faktur<span class=\"_ _4\"></span>y zakupu <span class=\"_ _4\"></span>w ksi\u0119gach rachunk<span class=\"_ _4\"></span>owych do dn<span class=\"_ _4\"></span>ia osta<span class=\"_ _4\"></span>tecznego rozlicz<span class=\"_ _4\"></span>enia transakcj<span class=\"_ _4\"></span>i.<span class=\"_ _3c\"> </span> <span class=\"ff2\"> </span>J<span class=\"_ _3c\"> </span>e\u017celi <span class=\"_ _10\"> </span>umowa  hybrydowa  zawiera  instrument <span class=\"_ _10\"> </span>podstaw<span class=\"_ _4\"></span>owy,  kt\u00f3ry <span class=\"_ _10\"> </span>jest <span class=\"_ _10\"> </span>sk\u0142adniki<span class=\"_ _4\"></span>em  aktyw\u00f3w <span class=\"_ _19\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych,  kryteria przewidziane dla kla<span class=\"_ _4\"></span>syfikacj<span class=\"_ _4\"></span>i aktyw\u00f3w finan<span class=\"_ _4\"></span>sowych st<span class=\"_ _4\"></span>osuje si\u0119 do <span class=\"_ _4\"></span>\u0142\u0105cznej um<span class=\"_ _4\"></span>owy.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Za\u0142o\u017cenia <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>oszacowania <span class=\"_ _f\"></span>przyj\u0119te <span class=\"_ _f\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wyceny <span class=\"_ _0\"></span>do <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _f\"></span>instrument\u00f3w <span class=\"_ _f\"></span>pochodnych <span class=\"_ _f\"></span>przedstawiono <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>Nocie 7 <span class=\"ff3\">.1, w <span class=\"_ _3\"></span>punkcie \u201e<span class=\"ff1\"> </span>Metody <span class=\"_ _3\"></span>oraz techniki wyceny <span class=\"_ _3\"></span>wykorzystan<span class=\"_ _4\"></span>e przez G<span class=\"_ _3\"></span>rup\u0119 Kapita\u0142ow\u0105 przy ust<span class=\"_ _3\"></span>alaniu warto\u015bci godziwych </span>poszczeg\u00f3lnych <span class=\"_ _4\"></span>kategorii a<span class=\"_ _4\"></span>ktyw\u00f3w finanso<span class=\"_ _4\"></span>wych lub z<span class=\"_ _4\"></span>obowi\u0105za\u0144 <span class=\"_ _4\"></span>finansowych\u201d<span class=\"_ _4\"></span>  oraz w <span class=\"_ _4\"></span>tabelach w <span class=\"_ _4\"></span>Nocie 7.2 poni\u017cej<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "Zaprzestaje  si\u0119  ujmowania  instrument\u00f3w  pochodnych  jako  zabezpieczaj\u0105cych,  je\u017celi  instrument  pochodny  wyga\u015bnie, zostanie  sprzedany,  wypowiedziany,  zrealizowany  lub  je\u017celi  zmianie  uleg\u0142  cel  zarz\u0105dzania  ryzykiem  dla  danego powi\u0105zania.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-1": {
   "value": "Reklasy<span class=\"_ _3\"></span>fikacja <span class=\"_ _11\"> </span>zysk\u00f3w <span class=\"_ _15\"> </span>lub <span class=\"_ _15\"> </span>strat <span class=\"_ _11\"> </span>powsta\u0142<span class=\"_ _3\"></span>ych <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>instru<span class=\"_ _3\"></span>mencie <span class=\"_ _11\"> </span>zabezp<span class=\"_ _3\"></span>ieczaj\u0105cym <span class=\"_ _11\"> </span>przep\u0142y<span class=\"_ _3\"></span>wy <span class=\"_ _11\"> </span>pieni\u0119\u017cne <span class=\"_ _15\"> </span>z <span class=\"_ _11\"> </span>pozosta\u0142ych <span class=\"_ _15\"> </span>ca\u0142kowitych <span class=\"_ _15\"> </span>doc<span class=\"_ _f\"></span>hod\u00f3w do<span class=\"ls0\"> <span class=\"ff5\">sprawozdania<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>z <span class=\"_ _11\"> </span>wyn<span class=\"_ _3\"></span>iku <span class=\"_ _10\"> </span>nast<span class=\"_ _3\"></span>\u0119puje <span class=\"_ _10\"> </span>w <span class=\"_ _15\"> </span>okresie <span class=\"_ _11\"> </span>sprawozd<span class=\"_ _3\"></span>awczym, <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>kt\u00f3rym <span class=\"_ _11\"> </span>pozycja <span class=\"_ _15\"> </span>zabezpieczana <span class=\"_ _11\"> </span>wp\u0142ywa <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>wyn<span class=\"_ _3\"></span>ik <span class=\"_ _10\"> </span>(jako <span class=\"_ _15\"> </span>korekta <span class=\"_ _11\"> </span>poz<span class=\"_ _f\"></span></span>ycji </span>zabezpieczan<span class=\"_ _3\"></span>ej <span class=\"_ _11\"> </span>oraz <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>p<span class=\"_ _3\"></span>ozosta\u0142ych <span class=\"_ _11\"> </span>przychod<span class=\"_ _3\"></span>\u00f3w/koszt\u00f3w <span class=\"_ _11\"> </span>ope<span class=\"_ _3\"></span>racyjnych <span class=\"_ _11\"> </span>dla <span class=\"_ _11\"> </span>rozli<span class=\"_ _3\"></span>czanego <span class=\"_ _11\"> </span>kosztu <span class=\"_ _11\"> </span>z<span class=\"_ _3\"></span>abezpieczenia). <span class=\"_ _11\"> </span>Nat<span class=\"_ _3\"></span>omiast <span class=\"_ _11\"> </span>uj\u0119cie<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span><span class=\"ff6\">w </span>ksi\u0119gach rachunkowy<span class=\"_ _3\"></span>ch wyniku z <span class=\"ff5\">rozliczen<span class=\"_ _3\"></span>ia transakcji nast\u0119puje w<span class=\"_ _3\"></span></span> dacie jej rozliczenia<span class=\"_ _3\"></span><span class=\"fs4\">.</span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "Sprawozdani<span class=\"_ _4\"></span>e z wyniku<span class=\"ff2 fc0\"> </span>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12.202<span class=\"_ _4\"></span>3<span class=\"ff2 fc5\"> </span>od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2<span class=\"ff2 fc0\"> </span>Przychody z um\u00f3<span class=\"_ _4\"></span>w z klientami <span class=\"_ _4\"></span>(korekta <span class=\"_ _4\"></span>z tytu\u0142u przeklasy<span class=\"_ _4\"></span>fikowani<span class=\"_ _4\"></span>a)<span class=\"ff2\"> </span>635<span class=\"ls0\"> </span>(182) Pozosta\u0142e przych<span class=\"_ _4\"></span>ody / (kosz<span class=\"_ _4\"></span>ty) operacyjn<span class=\"_ _4\"></span>e (w tym <span class=\"_ _4\"></span>korekta z <span class=\"_ _4\"></span>tytu\u0142u prz<span class=\"_ _4\"></span>eklasyfikowania)<span class=\"_ _4\"></span>:<span class=\"ff2\"> </span>(267) (220) z tytu\u0142u realizacji ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>(281) (213) z tytu\u0142u wyceny ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t\u00f3w pochodnych<span class=\"_ _4\"></span><span class=\"ff2\"> </span>14<span class=\"ls0\"> </span>(7) Przychody / (ko<span class=\"_ _4\"></span>szty) finans<span class=\"_ _4\"></span>owe <span class=\"ff3\">(korekta z <span class=\"_ _4\"></span>tytu\u0142u przeklasy<span class=\"_ _4\"></span>fikowania<span class=\"_ _4\"></span>)<span class=\"ff2\">: </span></span>(11) 41<span class=\"ls0\"> </span>z tytu\u0142u realizacji <span class=\"_ _4\"></span>instrumen<span class=\"_ _4\"></span>t\u00f3w pochodn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>(11) (19) odsetki od zad\u0142u\u017c<span class=\"_ _4\"></span>enia <span class=\"ff2\"> </span>- 60<span class=\"ls0\"> </span>Wp\u0142yw instr<span class=\"_ _4\"></span>ument\u00f3w poch<span class=\"_ _4\"></span>odnych <span class=\"_ _4\"></span>i zabezpieczaj\u0105cych <span class=\"_ _4\"></span><span class=\"ff1\"> </span>na wynik fin<span class=\"_ _4\"></span>ansowy okresu <span class=\"_ _4\"></span>(bez uwz<span class=\"_ _4\"></span>gl\u0119dnienia ef<span class=\"_ _4\"></span>ektu pod<span class=\"_ _4\"></span>atkowego)<span class=\"ff1\"> </span>357<span class=\"ls0\"> </span>(361)<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradingIncomeExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "Pozycja <span class=\"_ _2\"> </span>\u201eInne <span class=\"_ _2\"> </span>instrumenty <span class=\"_ _2\"> </span>finansowe <span class=\"_ _1\"> </span>wyce<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>iane <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _2\"> </span>godziwej\u201d <span class=\"_ _2\"> </span>obejmuje <span class=\"_ _2\"> </span>g\u0142\u00f3wnie: <span class=\"_ _2\"> </span>udzia\u0142y <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>akcje  (notowan<span class=\"_ _4\"></span>e i <span class=\"ff3\">nienotowane),<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>kt\u00f3<span class=\"_ _3\"></span>re <span class=\"_ _1\"> </span>nie <span class=\"_ _2\"> </span>zosta\u0142y <span class=\"_ _2\"> </span>nabyte <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>przeznaczeniem <span class=\"_ _2\"> </span>do <span class=\"_ _1\"> </span>obrotu <span class=\"_ _2\"> </span>i <span class=\"_ _1\"> </span>dla <span class=\"_ _2\"> </span>kt\u00f3rych <span class=\"_ _2\"> </span>dokonano <span class=\"_ _1\"> </span>wyboru <span class=\"_ _2\"> </span>opcji <span class=\"_ _1\"> </span>wyceny </span>w <span class=\"ff3\">warto\u015bci <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>odziwej <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>pozosta\u0142e <span class=\"_ _f\"></span>ca\u0142kowite <span class=\"_ _f\"></span>dochody <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>celu <span class=\"_ _3\"></span>og<span class=\"_ _3\"></span>ranicz<span class=\"_ _4\"></span>enia <span class=\"_ _f\"></span>fluktuacji <span class=\"_ _f\"></span>wyniku<span class=\"_ _3c\"> </span></span>Udzia\u0142y <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>akcje <span class=\"_ _3\"></span>ujm<span class=\"_ _4\"></span>owane <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>pocz<span class=\"_ _4\"></span>\u0105tkowo <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>warto\u015bci godziwej <span class=\"_ _3\"></span>powi\u0119ksz<span class=\"_ _4\"></span>onej <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>koszty <span class=\"_ _3\"></span>transakc<span class=\"_ _4\"></span>yjne, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>na dzie\u0144 <span class=\"_ _3\"></span>ko\u0144cz\u0105cy okres <span class=\"_ _0\"></span>sprawozdawczy <span class=\"_ _f\"></span>wyceniane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>go<span class=\"_ _3\"></span>dziw<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>uj\u0119ciem <span class=\"_ _0\"></span>zysk\u00f3w/strat <span class=\"_ _f\"></span>z <span class=\"_ _0\"> </span>wyce<span class=\"_ _3\"></span>ny <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>pozosta\u0142ych <span class=\"_ _0\"></span>ca\u0142kowityc<span class=\"_ _4\"></span>h dochodach.  Kwot  odni<span class=\"ff3\">esionych<span class=\"_ _4\"></span>  w  skumulowane  pozosta\u0142e  ca\u0142kowite  dochod<span class=\"_ _4\"></span>y  nie  przenosi  si\u0119  p\u00f3\u017aniej  do <span class=\"_ _10\"> </span>wyniku<span class=\"_ _4\"></span> </span>finansowego, <span class=\"_ _11\"> </span>natomiast <span class=\"_ _11\"> </span>skumulowane <span class=\"_ _15\"> </span>zyski/stra<span class=\"_ _4\"></span>ty <span class=\"_ _15\"> </span>na <span class=\"_ _11\"> </span>danym <span class=\"_ _15\"> </span>instrumenci<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>kapita\u0142owym <span class=\"_ _11\"> </span>przenosi <span class=\"_ _15\"> </span>si\u0119 <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>ramach<span class=\"_ _4\"></span> kapita\u0142\u00f3w do z<span class=\"_ _4\"></span>ysk\u00f3w zatrz<span class=\"_ _4\"></span>ymanych w <span class=\"_ _4\"></span>momencie zapr<span class=\"_ _4\"></span>zestania uj<span class=\"_ _4\"></span>mowania<span class=\"ff2\"> </span>instrument<span class=\"_ _4\"></span>u kapita\u0142ow<span class=\"_ _4\"></span>ego.<span class=\"ff2\"> </span>Dywidendy z <span class=\"ff3\">takich <span class=\"_ _4\"></span>inwestyc<span class=\"_ _4\"></span>ji ujmuje si\u0119 w <span class=\"_ _4\"></span>wyniku fina<span class=\"_ _4\"></span>nsowym. <span class=\"ff2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Inne instrumenty <span class=\"_ _4\"></span>finansowe w<span class=\"_ _4\"></span>yceniane w<span class=\"_ _4\"></span> warto\u015bci godziw<span class=\"_ _4\"></span>ej <span class=\"ff1\"> </span>przez pozosta\u0142<span class=\"_ _4\"></span>e ca\u0142kowit<span class=\"_ _4\"></span>e dochody<span class=\"ff1\"> </span> <span class=\"lsf\">829</span>  <span class=\"lsf\">521</span> Akcje w sp\u00f3\u0142kach n<span class=\"_ _4\"></span>otowanych <span class=\"_ _4\"></span>na gie\u0142dzie (<span class=\"_ _4\"></span>GPW w Warsz<span class=\"_ _4\"></span>awie oraz <span class=\"_ _4\"></span>na TSX Venture Exchang<span class=\"_ _4\"></span>e), z tego:<span class=\"_ _4\"></span>  <span class=\"lse\">703</span>  <span class=\"lse\">422</span> TAURON POLSKA E<span class=\"_ _4\"></span>NERGIA S.A.  <span class=\"lse\">680</span>  <span class=\"lse\">386</span> GRUPA AZOT<span class=\"_ _4\"></span>Y S.A.  <span class=\"lse\">19</span>  <span class=\"lse\">32</span> Pozosta\u0142e akcje n<span class=\"_ _4\"></span>otowane <span class=\"_ _4\"></span><span class=\"ff2\"> </span> 4  4 Udzia\u0142y/akcje w <span class=\"_ _4\"></span>sp\u00f3\u0142kach nien<span class=\"_ _4\"></span>otowanych <span class=\"_ _4\"></span>na gie\u0142dzie <span class=\"ff2\"> </span> <span class=\"lse\">126</span>  <span class=\"lse\">99</span> Inne instrumenty <span class=\"_ _4\"></span>finansowe w<span class=\"_ _4\"></span>yceniane w<span class=\"_ _4\"></span> warto\u015bci godziw<span class=\"_ _4\"></span>ej <span class=\"ff1\"> </span>przez wynik fin<span class=\"_ _4\"></span>ansowy  <span class=\"lsf\">76</span>  <span class=\"lsf\">85</span> Udzielone po\u017cy<span class=\"_ _4\"></span>czki <span class=\"ff2\"> </span> <span class=\"lse\">22</span>  <span class=\"lse\">20</span> Nale\u017cno\u015b\u0107 z t<span class=\"_ _4\"></span>ytu\u0142u p\u0142atno\u015bci <span class=\"_ _4\"></span>warunkowych z<span class=\"_ _4\"></span>wi\u0105zanych z <span class=\"_ _4\"></span>umow\u0105 z<span class=\"_ _4\"></span>bycia sp\u00f3\u0142ki zale\u017cnej S.C.M. <span class=\"_ _4\"></span>Franke<span class=\"ff2\"> </span> <span class=\"lse\">54</span>  <span class=\"lse\">65</span> Razem inne i<span class=\"_ _4\"></span>nstrumenty fin<span class=\"_ _4\"></span>ansowe wyceni<span class=\"_ _4\"></span>ane w wart<span class=\"_ _4\"></span>o\u015bci god<span class=\"_ _4\"></span>ziwej<span class=\"ff1\"> </span> <span class=\"lsf\">905</span>  <span class=\"lsf\">606</span> Wycena <span class=\"_ _3\"></span>akcji <span class=\"_ _f\"></span>notowanych <span class=\"_ _f\"></span><span class=\"ff3\">zaliczana <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>poziomu <span class=\"_ _f\"></span>1 <span class=\"_ _3\"></span>hie<span class=\"_ _3\"></span>rarchi<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _f\"></span>godziwej <span class=\"_ _f\"></span>(tj. <span class=\"_ _f\"></span>wycena <span class=\"_ _3\"></span>wed\u0142ug <span class=\"_ _f\"></span>kurs\u00f3w <span class=\"_ _3\"></span>tych <span class=\"_ _f\"></span>akcji </span>z aktywnego <span class=\"_ _11\"> </span>rynku <span class=\"_ _15\"> </span>z <span class=\"ff3\">dnia <span class=\"_ _15\"> </span>wyceny), <span class=\"_ _15\"> </span>natomias<span class=\"_ _4\"></span>t <span class=\"_ _15\"> </span>wycena <span class=\"_ _11\"> </span>udzia\u0142\u00f3w/akcji <span class=\"_ _11\"> </span>nienotowanych <span class=\"_ _11\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _11\"> </span>zaliczana <span class=\"_ _11\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>poziomu <span class=\"_ _15\"> </span>2 </span>(tj. wycena opar<span class=\"_ _4\"></span>ta o dane o char<span class=\"_ _4\"></span>akterze <span class=\"ff3\">obs<span class=\"_ _4\"></span>erwowalnym,<span class=\"_ _4\"></span> jednak\u017ce <span class=\"_ _4\"></span>nie pochodz\u0105ce z<span class=\"_ _4\"></span> aktywne<span class=\"_ _4\"></span>go rynku).<span class=\"ff2\"> </span></span>Wycena udziel<span class=\"_ _4\"></span>onych po\u017cyczek <span class=\"_ _4\"></span>zaliczona <span class=\"_ _4\"></span>jest do pozi<span class=\"_ _4\"></span>omu 2 hierar<span class=\"_ _4\"></span>chii war<span class=\"_ _4\"></span>to\u015bci godziwej.<span class=\"ff2\"> </span>Zar\u00f3wno w <span class=\"_ _3\"></span>roku 2023 jak <span class=\"_ _3\"></span>i 2022 <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>wyst\u0105pi\u0142<span class=\"_ _4\"></span>y dywidendy <span class=\"_ _3\"></span>od sp\u00f3\u0142ek, w <span class=\"_ _3\"></span>kt\u00f3rych Grupa <span class=\"_ _3\"></span>posiada akcje zaklasyfikowane<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span>jak<span class=\"_ _4\"></span>o </span>inne instrument<span class=\"_ _4\"></span>y finansow<span class=\"_ _4\"></span>e wyceniane w wa<span class=\"_ _4\"></span>rto\u015bci go<span class=\"_ _4\"></span>dziwej. <span class=\"ff2\"> </span>Podobnie <span class=\"_ _1\"> </span>zar\u00f3wno <span class=\"_ _1\"> </span>w<span class=\"ff2\"> <span class=\"_ _2\"> </span>roku <span class=\"_ _1\"> </span><span class=\"lse\">2023 <span class=\"_ _2\"> </span></span>jak <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>2022 <span class=\"_ _2\"> </span></span>nie <span class=\"_ _1\"> </span>wyst<span class=\"_ _3\"></span>\u0105pi\u0142y <span class=\"_ _0\"> </span>przeniesienia <span class=\"_ _1\"> </span>skumulowanego <span class=\"_ _1\"> </span>zysku <span class=\"_ _1\"> </span>ani <span class=\"_ _1\"> </span>straty <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>obr\u0119bie kapita\u0142u <span class=\"_ _3\"></span>w\u0142asnego <span class=\"_ _3\"></span>dotycz\u0105<span class=\"_ _4\"></span>cego <span class=\"_ _3\"></span>sp\u00f3\u0142ek,<span class=\"ff2\"> <span class=\"_ _3\"></span>w </span>kt\u00f3rych <span class=\"_ _3\"></span>Grupa po<span class=\"_ _3\"></span>sia<span class=\"_ _4\"></span>da <span class=\"_ _3\"></span>akcje <span class=\"_ _3\"></span>zaklasyfikow<span class=\"ff2\">ane <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>inne <span class=\"_ _3\"></span>instrumen<span class=\"_ _4\"></span>ty <span class=\"_ _3\"></span>finansowe<span class=\"_ _4\"></span> </span>wyceniane w war<span class=\"_ _4\"></span>to\u015bci godziw<span class=\"_ _4\"></span>ej. <span class=\"ff2\"> </span>Z <span class=\"_ _12\"> </span>tytu\u0142u  i<span class=\"_ _4\"></span>nwesty<span class=\"_ _4\"></span>cji  w <span class=\"_ _2\"> </span>sp\u00f3\u0142ki <span class=\"_ _12\"> </span>notowane <span class=\"_ _2\"> </span>w <span class=\"_ _12\"> </span>obrocie <span class=\"_ _2\"> </span>publicznym <span class=\"_ _2\"> </span>Grupa  nara\u017c<span class=\"_ _4\"></span>ona  j<span class=\"_ _4\"></span>est <span class=\"_ _2\"> </span>na  ryzyko<span class=\"_ _4\"></span> <span class=\"_ _12\"> </span>cenowe. <span class=\"_ _2\"> </span>Zmiany  ku<span class=\"_ _4\"></span>rsu notowa\u0144  akcji <span class=\"_ _2\"> </span>tych  sp\u00f3\u0142ek, <span class=\"_ _2\"> </span>spowodowane  bie\u017c\u0105c\u0105 <span class=\"_ _12\"> </span>sytuacj\u0105  m<span class=\"_ _4\"></span>akroek<span class=\"_ _4\"></span>onomiczn\u0105 <span class=\"_ _12\"> </span>mog\u0105  istotnie  wp\u0142<span class=\"_ _4\"></span>ywa\u0107  na <span class=\"_ _12\"> </span>wysoko\u015b<span class=\"_ _4\"></span>\u0107 pozosta\u0142ych ca<span class=\"_ _4\"></span>\u0142kowitych d<span class=\"_ _4\"></span>ochod\u00f3w oraz <span class=\"_ _4\"></span>kwot\u0119 skumu<span class=\"_ _4\"></span>lowan\u0105 uj<span class=\"_ _4\"></span>\u0119t\u0105 w kapitale w<span class=\"_ _4\"></span>\u0142asnym.<span class=\"ff2\"> </span>Poni\u017csza tabela prz<span class=\"_ _4\"></span>edstawia ana<span class=\"_ _4\"></span>liz\u0119 wra<span class=\"_ _4\"></span>\u017cliwo\u015bci akcji sp<span class=\"_ _4\"></span>\u00f3\u0142ek notowa<span class=\"_ _4\"></span>nych w obroci<span class=\"_ _4\"></span>e publicznym <span class=\"_ _4\"></span>na zmiany <span class=\"_ _4\"></span>cen<span class=\"ff2\"> </span>Stan na<span class=\"_ _4\"></span> 31.12.2023<span class=\"_ _4\"></span> Zmiana p<span class=\"_ _4\"></span>rocentow<span class=\"_ _4\"></span>a ceny akcj<span class=\"_ _4\"></span>i Stan na 31.12.2022<span class=\"_ _4\"></span> Zmiana p<span class=\"_ _4\"></span>rocentow<span class=\"_ _4\"></span>a ceny akc<span class=\"_ _4\"></span>ji 13%<span class=\"ls0\"> </span>-<span class=\"ls3\">13%</span> 14%<span class=\"fs5 ls0\"> </span>-<span class=\"ls3\">14%</span><span class=\"fs5\"> </span>Warto\u015b\u0107 bilansowa Pozosta\u0142e ca\u0142kowite dochody Pozosta\u0142e ca\u0142kowite dochody Warto\u015b\u0107 bilansowa Pozosta\u0142e <span class=\"ff2\"> </span>ca\u0142kowite <span class=\"_ _4\"></span><span class=\"ff2\"> </span>dochody Pozosta\u0142e ca\u0142kowite dochody Akcje noto<span class=\"_ _4\"></span>wane <span class=\"_ _4\"></span> w obrocie publicznym<span class=\"_ _4\"></span> 703<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>(91) 422<span class=\"ls0\"> </span>60<span class=\"ls0\"> </span>(60) Analiza <span class=\"_ _12\"> </span>wra\u017cliwo\u015bci  dla <span class=\"_ _2\"> </span>istotnych  r<span class=\"_ _4\"></span>odzaj\u00f3w  ryz<span class=\"_ _4\"></span>yka  rynko<span class=\"_ _4\"></span>wego, <span class=\"_ _12\"> </span>na  kt\u00f3re  Grupa <span class=\"_ _12\"> </span>Kapita\u0142owa<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>jest  nara<span class=\"_ _4\"></span>\u017cona,  pr<span class=\"_ _4\"></span>ezentuje<span class=\"_ _4\"></span> szacunkowy <span class=\"_ _10\"> </span>wp\u0142yw <span class=\"_ _10\"> </span>jaki <span class=\"_ _11\"> </span>mia\u0142yby <span class=\"_ _10\"> </span>potencjalnie <span class=\"_ _10\"> </span>mo\u017cliwe <span class=\"_ _11\"> </span>zmiany <span class=\"_ _10\"> </span>poszczeg\u00f3lnych <span class=\"_ _10\"> </span>czynnik\u00f3w <span class=\"_ _10\"> </span>ryzyka <span class=\"_ _10\"> </span>(na <span class=\"_ _11\"> </span>koniec <span class=\"_ _11\"> </span>okresu<span class=\"_ _4\"></span> sprawozdawcz<span class=\"_ _4\"></span>ego) na wynik fi<span class=\"_ _4\"></span>nansowy oraz<span class=\"_ _4\"></span> pozosta\u0142e ca<span class=\"_ _4\"></span>\u0142kowite <span class=\"_ _4\"></span>dochody. <span class=\"ff2\"> </span>Potencjalne <span class=\"_ _15\"> </span>odchylenia <span class=\"_ _15\"> </span>kurs\u00f3w <span class=\"_ _14\"> </span>akcji <span class=\"_ _15\"> </span>na<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>ko\u0144cz\u0105cy <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>sprawozdawczy <span class=\"_ _15\"> </span>ustalono <span class=\"_ _14\"> </span>na <span class=\"_ _15\"> </span>poziomie <span class=\"_ _14\"> </span>odchylenia standardowego <span class=\"_ _3\"></span>odpowiednio <span class=\"_ _3\"></span>indeksu <span class=\"_ _3\"></span>WIG20 <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>mWIG40 <span class=\"_ _3\"></span>za<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>okres <span class=\"_ _3\"></span>3 <span class=\"_ _3\"></span>lat <span class=\"_ _f\"></span>kalendarzowych <span class=\"_ _3\"></span>zako\u0144czonych <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>dniu <span class=\"_ _f\"></span>ko\u0144cz\u0105cym okres sprawozdawcz<span class=\"_ _4\"></span>y.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "Stan na 31.12.2023 Stan na 31.12.2022 \u015arodki pieni\u0119\u017cne Funduszu Likwidacji Zak\u0142ad\u00f3w G\u00f3rniczych 439 406 Pozosta\u0142e d\u0142ugoterminowe nale\u017cno\u015bci finansowe 36 63 Nota 7.1 Razem 475 469 Aktywa finansowe przeznaczone na likwidacj\u0119 kopal\u0144 i rekultywacj\u0119 sk\u0142adowisk odpad\u00f3w nara\u017cone s\u0105 na ryzyko kredytowe opisane w Nocie 7.5.2.5. Szczeg\u00f3\u0142y dotycz\u0105ce aktualizacji rezerwy na koszty likwidacji kopal\u0144 i innych obiekt\u00f3w technologicznych opisane zosta\u0142y w Nocie 9.4. Nota 9.9 Aktywa przeznaczone do sprzeda\u017cy (grupa zbycia) i zwi\u0105zane z nimi zobowi\u0105zania  Zasady rachunkowo\u015bci Aktywa  trwa\u0142e  (lub  grupy  do  zbycia)  Grupa  klasyfikuje  jako  przeznaczone  do  sprzeda\u017cy, je\u017celi  ich  warto\u015b\u0107  bilansowa b\u0119dzie odzyskana raczej w drodze transakcji sprzeda\u017cy ni\u017c poprzez kontynuowanie u\u017cytkowania, pod warunkiem, i\u017c s\u0105 dost\u0119pne do natychmiastowej sprzeda\u017cy w obecnym stanie, z zachowaniem warunk\u00f3w, kt\u00f3re s\u0105 zwyczajowo stosowane przy sprzeda\u017cy tych aktyw\u00f3w (lub grup do zbycia) oraz ich sprzeda\u017c jest wysoce uprawdopodobniona. Sprzeda\u017c uznaje si\u0119 za wysoce uprawdopodobnion\u0105, gdy Grupa jest zdecydowana wype\u0142ni\u0107 plan sprzeda\u017cy sk\u0142adnika aktyw\u00f3w lub grupy do zbycia, podj\u0119te zosta\u0142y dzia\u0142ania maj\u0105ce na celu aktywne poszukiwanie nabywcy, sk\u0142adnik aktyw\u00f3w oferowany jest na sprzeda\u017c po cenie, kt\u00f3ra jest racjonalna w odniesieniu do jego bie\u017c\u0105cej warto\u015bci godziwej, Grupa ma zamiar sprzeda\u0107 sk\u0142adnik aktyw\u00f3w w ci\u0105gu roku od dnia kwalifikacji. Wyd\u0142u\u017cenie okresu wymaganego do zako\u0144czenia sprzeda\u017cy powy\u017cej 1 roku mo\u017cliwe jest tylko wtedy, kiedy op\u00f3\u017anienie zosta\u0142o spowodowane przez zdarzenia i okoliczno\u015bci znajduj\u0105ce si\u0119 poza kontrol\u0105 Grupy, a sama Grupa mo\u017ce udowodni\u0107, \u017ce jest zdecydowana wype\u0142ni\u0107 plan sprzeda\u017cy sk\u0142adnika aktyw\u00f3w. Na moment przekwalifikowania aktywa te wycenia si\u0119 wed\u0142ug ni\u017cszej z dw\u00f3ch warto\u015bci: warto\u015bci bilansowej lub warto\u015bci godziwej pomniejszonej o koszty zbycia. R\u00f3\u017cnica z wyceny do warto\u015bci godziwej ujmowana jest w pozosta\u0142ych kosztach operacyjnych. W  momencie  p\u00f3\u017aniejszej  wyceny,  ewentualne odwr\u00f3cenie  warto\u015bci godziwej  ujmuje si\u0119  w  pozosta\u0142ych przychodach operacyjnych.  W  okresie  bie\u017c\u0105cym  nast\u0105pi\u0142a  realizacja  transakcji  sprzeda\u017cy  aktyw\u00f3w  przeznaczonych  do  sprzeda\u017cy  (grupy  zbycia) i zwi\u0105zanych z nimi zobowi\u0105za\u0144 sp\u00f3\u0142ki KGHM TOWARZYSTWO FUNDUSZY INWESTYCYJNYCH S.A. Szczeg\u00f3\u0142y przedstawione zosta\u0142y w informacji poni\u017cej. Nota 9.9.1 KGHM TOWARZYSTWO FUNDUSZY INWESTYCYJNYCH S.A. W dniu 13 marca 2023 r.  KGHM  Polska Mied\u017a  S.A. zawar\u0142a z Agencj\u0105 Rozwoju Przemys\u0142u S.A. (dalej: Kupuj\u0105cy) Umow\u0119 sprzeda\u017cy 100% akcji KGHM TOWARZYSTWO FUNDUSZY INWESTYCYJNYCH SP\u00d3\u0141KA AKCYJNA (dalej: Akcje). Sprzeda\u017c Akcji zosta\u0142a uzale\u017cniona od spe\u0142nienia warunk\u00f3w zawieszaj\u0105cych, w tym m in. braku sprzeciwu Komisji Nadzoru Finansowego (dalej: KNF). Prawo w\u0142asno\u015bci Akcji przejdzie na Kupuj\u0105cego z chwil\u0105 dokonania wpisu w Rejestrze Akcjonariuszy. Zbycie Akcji  jest  ostatnim  etapem  reorganizacji  w  ramach  struktury  Grupy  Kapita\u0142owej,  obejmuj\u0105cej  likwidacj\u0119  funduszy inwestycyjnych zamkni\u0119tych aktyw\u00f3w niepublicznych.  Na  prze\u0142omie  p\u00f3\u0142rocza KNF  wyda\u0142a  decyzj\u0119  o  braku  sprzeciwu  co  do  nabycia  przez  Kupuj\u0105cego  akcji.  27  lipca  2023  r. nast\u0105pi\u0142o zamkni\u0119cie transakcji. W dniu 3 sierpnia 2023 r. w Rejestrze Akcjonariuszy jako w\u0142a\u015bciciel 100% akcji KGHM TFI S.A. zosta\u0142 wpisany nabywca akcji, tj.  Agencja Rozwoju Przemys\u0142u S.A.  Cena  sprzeda\u017cy  akcji  wynios\u0142a  4  mln  PLN  i  przewy\u017cszy\u0142a  warto\u015b\u0107  aktyw\u00f3w  netto  KGHM  TFI  S.A.  o  1  mln  PLN.  Wynik na sprzeda\u017cy (zysk) zosta\u0142 uj\u0119ty w pozycji \u201ePozosta\u0142e przychody operacyjne\u201d. Ze  wzgl\u0119du  na  nieistotn\u0105 warto\u015b\u0107,  g\u0142\u00f3wne grupy  aktyw\u00f3w  i  zobowi\u0105za\u0144 sp\u00f3\u0142ki  zakwalifikowanych  do  Grupy  sprzeda\u017cy nie zosta\u0142y zaprezentowane w nocie. W okresie por\u00f3wnywalnym nast\u0105pi\u0142a realizacja transakcji sprzeda\u017cy aktyw\u00f3w przeznaczonych do sprzeda\u017cy (grupy zbycia) i zwi\u0105zanych  z  nimi  zobowi\u0105za\u0144  sp\u00f3\u0142ek  S.C.M.  Franke,  Interferie  S.A.  i  Interferie  Medical  SPA  sp.  z  o.  o.  oraz  przekwalifikowanie aktyw\u00f3w przeznaczonych do sprzeda\u017cy (grupy zbycia) i zwi\u0105zanych z nimi zobowi\u0105za\u0144 sp\u00f3\u0142ki Carlota Copper Company do dzia\u0142alno\u015bci kontynuowanej. Szczeg\u00f3\u0142y przedstawione zosta\u0142y poni\u017cej. Nota 9.9.2 S.C.M. Franke i Carlota Copper Company Dnia 26 kwietnia 2022 r. sp\u00f3\u0142ki zale\u017cne KGHM INTERNATIONAL LTD., Franke Holdings Ltd. oraz Centenario Holdings Ltd., podpisa\u0142y umow\u0119 zbycia 100% udzia\u0142\u00f3w sp\u00f3\u0142ki Sociedad Contractual Minera Franke, b\u0119d\u0105cej w\u0142a\u015bcicielem kopalni Franke w Chile, na rzecz Minera Las Cenizas S.A., za wynegocjowan\u0105 pocz\u0105tkow\u0105 cen\u0119 nabycia w wysoko\u015bci 25 mln USD.  Zgodnie z umow\u0105 zbycia, wynegocjowana pocz\u0105tkowa cena nabycia zosta\u0142a skorygowana m.in. o zmian\u0119 stanu kapita\u0142u obrotowego  netto,  \u015brodk\u00f3w  pieni\u0119\u017cnych  oraz  zad\u0142u\u017cenia  zewn\u0119trznego  pomi\u0119dzy  31  marca  2022  r.  a dat\u0105  transakcji. Pocz\u0105tkowa  skorygowana  cena  nabycia  100%  udzia\u0142\u00f3w  S.C.M.  Franke  wynios\u0142a  23  mln  USD  (p\u0142atna  w  \u015brodkach pieni\u0119\u017cnych). Warto\u015b\u0107 bilansowa aktyw\u00f3w i zobowi\u0105za\u0144 b\u0119d\u0105cych przedmiotem transakcji sprzeda\u017cy na dzie\u0144 transakcji wynosi\u0142a 19 mln USD. Poza  p\u0142atno\u015bci\u0105  pocz\u0105tkow\u0105  (pocz\u0105tkowa  cena  nabycia),  mechanizm  ceny  uwzgl\u0119dnia  p\u0142atno\u015bci  warunkowe o maksymalnej  warto\u015bci  45  mln  USD.  Bior\u0105c  pod  uwag\u0119  prawdopodobie\u0144stwo  otrzymania  tych  p\u0142atno\u015bci  oraz  okres ich realizacji, zosta\u0142y one wycenione w warto\u015bci zdyskontowanej w kwocie 13 mln USD i uj\u0119te w zysku ze zbycia. Zysk ze zbycia S.C.M. Franke zosta\u0142 uj\u0119ty w pozycji \u201ePozosta\u0142e przychody operacyjne\u201d.  Rozliczenie transakcji sprzeda\u017cy S.C.M. Franke mln USD mln PLN Pocz\u0105tkowa cena nabycia  25 109 Zmiana stanu kapita\u0142u obrotowego netto, \u015brodk\u00f3w pieni\u0119\u017cnych oraz zad\u0142u\u017cenia zewn\u0119trznego pomi\u0119dzy  dniem 31 marca 2022 r. a 26 kwietnia 2022 r.  ( 2) ( 9) Pocz\u0105tkowa skorygowana cena nabycia 23 100 Warto\u015b\u0107 bilansowa aktyw\u00f3w i zobowi\u0105za\u0144 b\u0119d\u0105cych przedmiotem transakcji sprzeda\u017cy  19  86 Wycena p\u0142atno\u015bci warunkowych na dzie\u0144 zbycia 13 60 Aktualizacja wyceny p\u0142atno\u015bci warunkowych na dzie\u0144 bilansowy  1 5 Wynik na sprzeda\u017cy 18 79 R\u00f3\u017cnice kursowe przekwalifikowanie z pozosta\u0142ych  ca\u0142kowitych dochod\u00f3w do zysku ze zbycia  - 64 Zysk ze zbycia w skonsolidowanym sprawozdaniu z wyniku  - 143    Na  dzie\u0144  30  czerwca  2022  r.  dokonano  ponownej  oceny  kryteri\u00f3w  okre\u015blonych  przez  MSSF  5,  na  podstawie  kt\u00f3rych Carlota Copper Company zosta\u0142a zakwalifikowana jako aktywo przeznaczone do sprzeda\u017cy. W wyniku przeprowadzonej analizy  Zarz\u0105d  Jednostki  Dominuj\u0105cej  na  dzie\u0144  30  czerwca  2022  r.  dokona\u0142  przekwalifikowania  aktyw\u00f3w  i zobowi\u0105za\u0144 sp\u00f3\u0142ki do dzia\u0142alno\u015bci kontynuowanej, z uwagi na fakt,  \u017ce  sprzeda\u017c nie by\u0142a wysoce prawdopodobna. Proces sprzeda\u017cy aktyw\u00f3w g\u00f3rniczych Carlota Copper Company nie zosta\u0142 zako\u0144czony. Zgodnie  z  MSSF  5.27  bezpo\u015brednio  po  przekwalifikowaniu  ustalono  warto\u015b\u0107  odzyskiwaln\u0105  aktyw\u00f3w  Carlota  Copper Company. Nie wyst\u0105pi\u0142y istotne r\u00f3\u017cnice w stosunku do warto\u015bci bilansowej na dzie\u0144 30 czerwca 2022 r. W listopadzie 2022 r. proces sprzeda\u017cy Carlota Copper Company zosta\u0142 wznowiony, jednak w ocenie Zarz\u0105du Jednostki Dominuj\u0105cej nie jest  on  zaawansowany na tyle,  aby  stwierdzi\u0107, \u017ce  sprzeda\u017c jest  wysoce prawdopodobna. Tym samym na dzie\u0144  31  grudnia  2022  r.  i  31  grudnia 2023 r.  aktywa sp\u00f3\u0142ki  i  zwi\u0105zane  z  nimi  zobowi\u0105zania nie  s\u0105  ujmowane  jako przeznaczone do zbycia. Dzia\u0142alno\u015b\u0107  sp\u00f3\u0142ek  S.C.M.  Franke  i  Carlota  Copper  Company  zosta\u0142a  zaprezentowana  w  ramach  segmentu KGHM INTERNATIONAL LTD. Dane finansowe powy\u017cszych sp\u00f3\u0142ek  zaprezentowane zosta\u0142y \u0142\u0105cznie  z dzia\u0142alno\u015bci\u0105  kontynuowan\u0105 w skonsolidowanym sprawozdaniu z wyniku, skonsolidowanym sprawozdaniu z przep\u0142yw\u00f3w pieni\u0119\u017cnych oraz notach obja\u015bniaj\u0105cych do tych sprawozda\u0144  ze  wzgl\u0119du  na  to,  \u017ce  nie  stanowi\u0105  one  istotnej  cz\u0119\u015bci  dzia\u0142alno\u015bci  ani  elementu  wi\u0119kszego  planu  zbycia istotnej cz\u0119\u015bci dzia\u0142alno\u015bci (MSSF 5.32 a i b).   Dane finansowe sp\u00f3\u0142ek S.C.M. Franke i Carlota Copper Company zaprezentowano w tabelach poni\u017cej:  G\u0142\u00f3wne grupy aktyw\u00f3w i zobowi\u0105za\u0144 zakwalifikowanych do Grupy sprzeda\u017cy Stan na 26.04.2022 (data zbycia - data utraty kontroli) Stan na 31.12.2021  (prezentacja w ramach aktyw\u00f3w  i zobowi\u0105za\u0144 zakwalifikowanych do Grupy sprzeda\u017cy) S.C.M. Franke S.C.M. Franke Carlota Copper Company AKTYWA Aktywa niematerialne g\u00f3rnicze i hutnicze  125  116  3 Inne instrumenty finansowe wyceniane w zamortyzowanym koszcie  2  3 - Aktywa trwa\u0142e  127  119  3 Zapasy  91  87  62 Nale\u017cno\u015bci od odbiorc\u00f3w, w tym:  14  13 - nale\u017cno\u015bci od odbiorc\u00f3w wyceniane w warto\u015bci godziwej przez wynik finansowy  14  13 - Nale\u017cno\u015bci z tytu\u0142u podatk\u00f3w  5  3 - Pozosta\u0142e aktywa niefinansowe  15  3 - \u015arodki pieni\u0119\u017cne i ich ekwiwalenty  8  5 - Aktywa obrotowe  133  111  62 RAZEM AKTYWA WCHODZ\u0104CE W SK\u0141AD GRUPY  DO ZBYCIA  260  230  65 ZOBOWI\u0104ZANIA  Zobowi\u0105zania z tytu\u0142u kredyt\u00f3w, po\u017cyczek, leasingu oraz d\u0142u\u017cnych papier\u00f3w warto\u015bciowych - -  1 Rezerwy na koszty likwidacji kopal\u0144 i innych obiekt\u00f3w technologicznych  91  75  214 Zobowi\u0105zania d\u0142ugoterminowe  91  75  215 Zobowi\u0105zania z tytu\u0142u kredyt\u00f3w, po\u017cyczek, leasingu oraz d\u0142u\u017cnych papier\u00f3w warto\u015bciowych  1  2  1 Zobowi\u0105zania wobec dostawc\u00f3w   58  26  7 Zobowi\u0105zania z tytu\u0142u \u015bwiadcze\u0144 pracowniczych  6  5  3 Zobowi\u0105zania z tytu\u0142u podatk\u00f3w  1  1 - Rezerwy na zobowi\u0105zania i inne obci\u0105\u017cenia - -  1 Pozosta\u0142e zobowi\u0105zania  18  21  4 Zobowi\u0105zania kr\u00f3tkoterminowe  84  55  16 RAZEM ZOBOWI\u0104ZANIA WCHODZ\u0104CE W SK\u0141AD  GRUPY DO ZBYCIA  175  130  231 Sprawozdanie z wyniku dla dzia\u0142alno\u015bci przeznaczonej do sprzeda\u017cy od 01.01.2022 do 26.04.2022 od 01.01.2021 do 31.12.2021 S.C.M. Franke S.C.M. Franke Carlota Copper Company Przychody  132  497  209 Koszty  ( 197) ( 443) ( 111) Zysk/(strata) z dzia\u0142alno\u015bci operacyjnej ( 65)  54  98 Koszty finansowe ( 1) ( 3) ( 5) Zysk/(strata) przed opodatkowaniem ( 66)  51  93 Podatek dochodowy - - - ZYSK/(STRATA) NETTO ( 66)  51  93 Przep\u0142ywy pieni\u0119\u017cne dla dzia\u0142alno\u015bci przeznaczonej  do sprzeda\u017cy od 01.01.2022 do 26.04.2022 od 01.01.2021 do 31.12.2021 S.C.M. Franke S.C.M. Franke Carlota Copper Company Przep\u0142ywy pieni\u0119\u017cne netto z dzia\u0142alno\u015bci operacyjnej, w tym: ( 40) ( 7)  11            zmiana stanu rezerwy na likwidacj\u0119 kopal\u0144  10 ( 6) ( 5) Przep\u0142ywy pieni\u0119\u017cne netto z dzia\u0142alno\u015bci inwestycyjnej - ( 5) ( 10) Przep\u0142ywy pieni\u0119\u017cne netto z dzia\u0142alno\u015bci finansowej  42 ( 2) ( 2) PRZEP\u0141YWY PIENI\u0118\u017bNE NETTO  2 ( 14) ( 1)   Nota 9.9.3 Interferie S.A. i Interferie Medical SPA Sp. z o.o.  W dniu 21 lutego 2022 r. KGHM VII Fundusz Inwestycyjny Zamkni\u0119ty Aktyw\u00f3w Niepublicznych (dalej: Fundusz), kt\u00f3rego w\u0142a\u015bcicielem  100%  Certyfikat\u00f3w  Inwestycyjnych  jest  KGHM  Polska  Mied\u017a  S.A,    zby\u0142    na  rzecz  Polskiego  Holdingu Hotelowego  sp. z  o.o.  wszystkie  posiadane  bezpo\u015brednio  udzia\u0142y  sp\u00f3\u0142ki  Interferie  Medical  SPA  Sp.  z  o.o.  z  siedzib\u0105 w Legnicy,  tj.  41.309  udzia\u0142\u00f3w  stanowi\u0105cych  67,37%  udzia\u0142\u00f3w  w  kapitale  zak\u0142adowym  i  taki  sam  procent  g\u0142os\u00f3w w zgromadzeniu wsp\u00f3lnik\u00f3w. W\u0142a\u015bcicielem pozosta\u0142ych 32,63% udzia\u0142\u00f3w w kapitale zak\u0142adowym sp\u00f3\u0142ki Interferie Medical SPA Sp. z o.o. by\u0142a sp\u00f3\u0142ka po\u015brednia Funduszu \u2013 INTERFERIE S.A. W  dniu  28  lutego  2022 r.,  w  wyniku  rozliczenia  wezwania  do  zapisywania  si\u0119  na  sprzeda\u017c akcji  INTERFERIE S.A.  (dalej: sp\u00f3\u0142ka), og\u0142oszonego przez Polski Holding Hotelowy sp. z o.o., sp\u00f3\u0142ki portfelowe Funduszu: Fundusz Hotele 01 Sp. z o.o. S.K.A. oraz Fundusz Hotele 01 Sp. z o.o., zby\u0142y wszystkie posiadane akcje sp\u00f3\u0142ki, tj. \u0142\u0105cznie 10 152 625 akcji, stanowi\u0105cych 69,71% w kapitale zak\u0142adowym i taki sam procent g\u0142os\u00f3w w walnym zgromadzeniu.  W  wyniku  powy\u017cszego,  Jednostka  Dominuj\u0105ca ani  \u017caden  z  podmiot\u00f3w  Grupy  Kapita\u0142owej  nie  posiada  akcji  i  udzia\u0142\u00f3w w sp\u00f3\u0142kach: INTERFERIE S.A. oraz Interferie Medical SPA Sp. z o.o. Cena sprzeda\u017cy akcji obu sp\u00f3\u0142ek (p\u0142atna w \u015brodkach pieni\u0119\u017cnych) wynosi\u0142a \u0142\u0105cznie 167 mln PLN i przewy\u017csza\u0142a warto\u015b\u0107  aktyw\u00f3w netto nale\u017cnych Grupie o 37 mln PLN.  Wynik na sprzeda\u017cy (zysk) zosta\u0142 uj\u0119ty w pozycji \u201ePozosta\u0142e przychody operacyjne\u201d. Dzia\u0142alno\u015b\u0107  sp\u00f3\u0142ek  Interferie  S.A.  i  Interferie  Medical  SPA  Sp\u00f3\u0142ka  z  o.o.  zosta\u0142a  zaprezentowana  w  ramach  segmentu Pozosta\u0142e segmenty. Dane finansowe powy\u017cszych sp\u00f3\u0142ek zaprezentowane zosta\u0142y \u0142\u0105cznie z dzia\u0142alno\u015bci\u0105 kontynuowan\u0105 w skonsolidowanym sprawozdaniu z wyniku, skonsolidowanym sprawozdaniu z przep\u0142yw\u00f3w pieni\u0119\u017cnych oraz notach obja\u015bniaj\u0105cych do tych sprawozda\u0144  ze  wzgl\u0119du  na  to,  \u017ce  nie  stanowi\u0105  one  istotnej  cz\u0119\u015bci  dzia\u0142alno\u015bci  ani  elementu  wi\u0119kszego  planu  zbycia istotnej cz\u0119\u015bci dzia\u0142alno\u015bci (MSSF 5.32 a i b).       Dane finansowe sp\u00f3\u0142ek INTERFERIE S.A. i Interferie Medical SPA Sp. z o.o. zaprezentowano w tabelach poni\u017cej: G\u0142\u00f3wne grupy aktyw\u00f3w i zobowi\u0105za\u0144 zakwalifikowanych do Grupy sprzeda\u017cy Stan na  28.02.2022 Stan na  31.12.2021 AKTYWA Pozosta\u0142e rzeczowe aktywa trwa\u0142e   244  244 Pozosta\u0142e aktywa rzeczowe i niematerialne  244  244 Aktywa trwa\u0142e  244  244 Zapasy  1  1 Nale\u017cno\u015bci od odbiorc\u00f3w  2  2 Nale\u017cno\u015bci z tytu\u0142u podatk\u00f3w  1  1 Pozosta\u0142e aktywa niefinansowe  3 - \u015arodki pieni\u0119\u017cne i ich ekwiwalenty  15  15 Aktywa obrotowe  22  19 RAZEM AKTYWA WCHODZ\u0104CE W SK\u0141AD GRUPY DO ZBYCIA  266  263 ZOBOWI\u0104ZANIA  Zobowi\u0105zania z tytu\u0142u kredyt\u00f3w, po\u017cyczek, leasingu oraz d\u0142u\u017cnych papier\u00f3w warto\u015bciowych  65  65 Zobowi\u0105zania z tytu\u0142u \u015bwiadcze\u0144 pracowniczych  1  1 Pozosta\u0142e zobowi\u0105zania  6  3 Zobowi\u0105zania d\u0142ugoterminowe  72  69 Zobowi\u0105zania z tytu\u0142u kredyt\u00f3w, po\u017cyczek, leasingu oraz d\u0142u\u017cnych papier\u00f3w warto\u015bciowych  12  16 Zobowi\u0105zania wobec dostawc\u00f3w   6  7 Zobowi\u0105zania z tytu\u0142u \u015bwiadcze\u0144 pracowniczych  1  4 Zobowi\u0105zania z tytu\u0142u podatk\u00f3w  4  1 Pozosta\u0142e zobowi\u0105zania  5  4 Zobowi\u0105zania kr\u00f3tkoterminowe  28  32 RAZEM ZOBOWI\u0104ZANIA WCHODZ\u0104CE W SK\u0141AD GRUPY DO ZBYCIA  100  101 Sprawozdanie z wyniku dla dzia\u0142alno\u015bci przeznaczonej do sprzeda\u017cy od 01.01.2022 do 28.02.2022 od 01.01.2021 do 31.12.2021 Przychody  14  71 Koszty  ( 15) ( 68) Zysk/(strata) z dzia\u0142alno\u015bci operacyjnej ( 1)  3 Koszty finansowe - ( 2) Zysk/(strata) przed opodatkowaniem ( 1)  1 Podatek dochodowy - - ZYSK/(STRATA) NETTO ( 1)  1 Przep\u0142ywy pieni\u0119\u017cne dla dzia\u0142alno\u015bci przeznaczonej do sprzeda\u017cy od 01.01.2022 do 28.02.2022 od 01.01.2021 do 31.12.2021 Przep\u0142ywy pieni\u0119\u017cne netto z dzia\u0142alno\u015bci operacyjnej  1  4 Przep\u0142ywy pieni\u0119\u017cne netto z dzia\u0142alno\u015bci inwestycyjnej ( 1) ( 11) Przep\u0142ywy pieni\u0119\u017cne netto z dzia\u0142alno\u015bci finansowej -  17 PRZEP\u0141YWY PIENI\u0118\u017bNE NETTO -  10   Nota 9.9.4 Projekt Oxide w Grupie Kapita\u0142owej KGHM INTERNATIONAL LTD. W IV kwartale 2021 r. pomi\u0119dzy KGHM Polska Mied\u017a S.A. a drugim wsp\u00f3lnikiem wsp\u00f3lnego przedsi\u0119wzi\u0119cia Sierra Gorda S.C.M.  \u2013  Sumitomo  (Sumitomo  Metal  Mining  Co.,  Ltd.  oraz  Sumitomo  Corporation)  zosta\u0142o  zawarte  porozumienie dotycz\u0105ce  sprzeda\u017cy  projektu  nale\u017c\u0105cego  do  sp\u00f3\u0142ki  zale\u017cnej  KGHM  Chile  SpA  -  Oxide  do  Sierra  Gorda  S.C.M.  W  dniu 15 grudnia 2021 r. zosta\u0142a podpisana umowa sprzeda\u017cy, gdzie data sprzeda\u017cy ustalona zosta\u0142a na dzie\u0144 1 stycznia 2022 r.  Na  dzie\u0144  31  grudnia  2021  r.  projekt  Oxide  zosta\u0142  przekwalifikowany  z  warto\u015bci  niematerialnych  nieoddanych do u\u017cytkowania  (aktywa  z  tytu\u0142u  poszukiwania  i  oceny  zasob\u00f3w  mineralnych)  do  aktyw\u00f3w  trwa\u0142ych  przeznaczonych do sprzeda\u017cy w kwocie 176 mln PLN. Wp\u0142yw \u015brodk\u00f3w z tytu\u0142u transakcji sprzeda\u017cy nast\u0105pi\u0142 w dniu 4 marca 2022 r. Zysk ze sprzeda\u017cy w wysoko\u015bci 135 mln PLN zosta\u0142 uj\u0119ty w pozycji \u201ePozosta\u0142e przychody operacyjne\u201d.  Zgodnie z przyj\u0119t\u0105 przez Grup\u0119 polityk\u0105 rachunkowo\u015bci, udzia\u0142 Grupy w niezrealizowanym zysku na transakcji pomi\u0119dzy Grup\u0105 a jednostk\u0105 wycenian\u0105 metod\u0105 praw w\u0142asno\u015bci pomniejsza zysk z tytu\u0142u tej transakcji w korespondencji z warto\u015bci\u0105 bilansow\u0105 udzia\u0142u Grupy  w tej  jednostce. Ze  wzgl\u0119du na  to, i\u017c na  dzie\u0144 31  grudnia 2022 r.  warto\u015b\u0107  bilansowa udzia\u0142u Grupy we wsp\u00f3lnym przedsi\u0119wzi\u0119ciu Sierra Gorda S.C.M. wynosi 0 PLN, eliminacja niezrealizowanego zysku w proporcji do udzia\u0142u Grupy (55%) zostanie uj\u0119ta w momencie, gdy warto\u015b\u0107 bilansowa udzia\u0142u Grupy w Sierra Gorda S.C.M. osi\u0105gnie poziom powy\u017cej warto\u015bci 0 PLN. Nota 9.9.5 KGHM TOWARZYSTWO FUNDUSZY INWESTYCYJNYCH S.A. Na  dzie\u0144  31  grudnia  2022  r.  Grupa  zidentyfikowa\u0142a  aktywa  i  zwi\u0105zane  z  nimi  zobowi\u0105zania  jednostki  zale\u017cnej  KGHM TOWARZYSTWO FUNDUSZY INWESTYCYJNYCH S.A. jako przeznaczone do sprzeda\u017cy w zwi\u0105zku ze spe\u0142nieniem kryteri\u00f3w okre\u015blonych  przez  MSSF  5  (tj.  s\u0105  dost\u0119pne  do  natychmiastowej  sprzeda\u017cy  w  obecnym  stanie,  sprzeda\u017c  jest  wysoce prawdopodobna, w tym oczekuje si\u0119, \u017ce nast\u0105pi w ci\u0105gu 1 roku od dnia klasyfikacji jako przeznaczone do sprzeda\u017cy). Ze wzgl\u0119du na nieistotn\u0105 warto\u015b\u0107, te aktywa i zobowi\u0105zania nie zosta\u0142y wydzielone w sprawozdaniu z sytuacji finansowej do odr\u0119bnych pozycji, tj. \u201eAktyw\u00f3w przeznaczonych do sprzeda\u017cy (grupa zbycia)\u201d i \u201eZobowi\u0105za\u0144 zwi\u0105zanych z grup\u0105 zbycia\u201d. Nota 9.9.6 Rzeczowe aktywa trwa\u0142e w Mercus Logistyka Sp. z o.o. Na dzie\u0144 31 grudnia 2022 r. Grupa zidentyfikowa\u0142a rzeczowe aktywa trwa\u0142e jednostki zale\u017cnej Mercus Logistyka Sp. z o.o. jako  przeznaczone  do  sprzeda\u017cy  w  zwi\u0105zku  ze  spe\u0142nieniem  kryteri\u00f3w  okre\u015blonych  przez  MSSF  5  (tj.  s\u0105  dost\u0119pne  do natychmiastowej  sprzeda\u017cy  w  obecnym  stanie,  sprzeda\u017c  jest  wysoce  prawdopodobna,  w  tym  oczekuje  si\u0119,  \u017ce  nast\u0105pi w ci\u0105gu  1  roku  od dnia  klasyfikacji  jako  przeznaczone  do  sprzeda\u017cy).  Ze  wzgl\u0119du na  nieistotn\u0105 warto\u015b\u0107,  te  aktywa nie zosta\u0142y wydzielone w sprawozdaniu z sytuacji finansowej do odr\u0119bnej pozycji, tj. \u201eAktyw\u00f3w przeznaczonych do sprzeda\u017cy (grupa zbycia)\u201d.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "Nota 7.5 Zarz<span class=\"_ _4\"></span>\u0105dzanie ryzy<span class=\"_ _4\"></span>kiem fi<span class=\"_ _4\"></span>nansowym<span class=\"ff1\"> </span>G\u0142\u00f3wne rodzaje ryz<span class=\"_ _4\"></span>yka finans<span class=\"_ _4\"></span>owego, <span class=\"_ _4\"></span>na kt\u00f3re Grupa<span class=\"_ _4\"></span> Kapita\u0142owa j<span class=\"_ _4\"></span>est nara\u017cona w <span class=\"_ _4\"></span>ramach pr<span class=\"_ _4\"></span>owadzonej <span class=\"_ _4\"></span>dzia\u0142alno\u015bci to: <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">ryzyka rynkow<span class=\"_ _4\"></span>e: </span></span>o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff2\">ryzyko z<span class=\"_ _4\"></span>mian cen m<span class=\"_ _4\"></span>etali, </span></span>o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">ryzyko z<span class=\"_ _4\"></span>mian kurs\u00f3w wa<span class=\"_ _4\"></span>lutowyc<span class=\"_ _4\"></span>h,<span class=\"ff2\"> </span></span></span>o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">ryzyko z<span class=\"_ _4\"></span>mian st\u00f3p pr<span class=\"_ _4\"></span>ocent<span class=\"ff2\">owych,<span class=\"_ _4\"></span>  </span></span></span>o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">ryzyko z<span class=\"_ _4\"></span>mian cen p<span class=\"_ _4\"></span>ozosta\u0142ych <span class=\"_ _4\"></span>towar\u00f3w, w <span class=\"_ _4\"></span>tym energii i n<span class=\"_ _4\"></span>o\u015bnik\u00f3w<span class=\"_ _4\"></span> energii,<span class=\"ff2\"> </span></span></span>o<span class=\"ffc\"> <span class=\"_ _33\"> </span><span class=\"ff3\">ryzyko c<span class=\"_ _4\"></span>enowe zwi\u0105z<span class=\"_ _4\"></span>ane z inwe<span class=\"_ _4\"></span>stycjami w a<span class=\"_ _4\"></span>kcje sp\u00f3\u0142ek <span class=\"_ _4\"></span>notowany<span class=\"_ _4\"></span>ch w obrocie publ<span class=\"_ _4\"></span>icznym (<span class=\"_ _4\"></span>Nota 7.3), <span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">ryzyko kredyt<span class=\"_ _4\"></span>owe, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">ryzyko p\u0142ynn<span class=\"_ _4\"></span>o\u015bci (proces zar<span class=\"_ _4\"></span>z\u0105dzania <span class=\"_ _4\"></span>p\u0142ynno\u015bci\u0105 finanso<span class=\"_ _4\"></span>w\u0105 op<span class=\"ff2\">isany jest w <span class=\"_ _4\"></span>Nocie 8). </span></span></span>Grupa <span class=\"_ _0\"> </span>na <span class=\"_ _1\"> </span>bie\u017c\u0105co <span class=\"_ _1\"> </span>identyfikuje <span class=\"_ _1\"> </span>i <span class=\"_ _0\"></span>doko<span class=\"_ _3\"></span>nu<span class=\"_ _4\"></span>je <span class=\"_ _1\"> </span>pomiar\u00f3w <span class=\"_ _0\"> </span>ryzyka <span class=\"_ _1\"> </span>finansowego, <span class=\"_ _0\"></span>a <span class=\"_ _1\"> </span>tak\u017ce <span class=\"_ _1\"> </span>podejmuje <span class=\"_ _1\"> </span>dzia\u0142ania <span class=\"_ _0\"></span>maj\u0105ce <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>celu minimalizacj\u0119 ich wp<span class=\"_ _4\"></span>\u0142ywu na<span class=\"_ _4\"></span> sytuacj\u0119 finans<span class=\"_ _4\"></span>ow\u0105.<span class=\"ff2\"> </span>Jednostka <span class=\"_ _14\"> </span>Dominuj\u0105ca <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>oparciu <span class=\"_ _14\"> </span>o <span class=\"_ _c\"> </span>przyj\u0119t\u0105 <span class=\"_ _14\"> </span>Polityk\u0119 <span class=\"_ _14\"> </span>Zarz\u0105dzania <span class=\"_ _14\"> </span>Ryzykiem <span class=\"_ _c\"> </span><span class=\"ff2\">Rynkowym, <span class=\"_ _14\"> </span></span>Po<span class=\"_ _3\"></span>lityk\u0119 <span class=\"_ _14\"> </span>zakupu <span class=\"_ _14\"> </span>energii elektrycznej, <span class=\"_ _f\"></span>praw <span class=\"_ _f\"></span>maj\u0105tkowych, <span class=\"_ _f\"></span>gwarancji <span class=\"_ _0\"></span>pochodzenia <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>paliwa <span class=\"_ _f\"></span>g<span class=\"_ _3\"></span>azowego, <span class=\"_ _0\"></span>Polityk\u0119 <span class=\"_ _f\"></span>Zarz\u0105dzania <span class=\"_ _f\"></span>P\u0142ynno\u015bci\u0105 <span class=\"_ _0\"></span>Finansow\u0105 oraz <span class=\"_ _12\"> </span>Polityk\u0119 <span class=\"_ _12\"> </span>Zarz\u0105dza<span class=\"_ _4\"></span>nia <span class=\"_ _12\"> </span>Ryzykiem <span class=\"_ _12\"> </span>Kredytowym, <span class=\"_ _2\"> </span>w  spos\u00f3b <span class=\"_ _2\"> </span>\u015bwiadomy  i <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>dpow<span class=\"_ _4\"></span>iedzialny <span class=\"_ _2\"> </span>zarz\u0105dza <span class=\"_ _2\"> </span>zidentyf<span class=\"_ _3\"></span>ik<span class=\"_ _4\"></span>owanym<span class=\"ff2 ls53\">i </span>rodzajami <span class=\"_ _2\"> </span>ryzyka  finansowe<span class=\"_ _4\"></span>go. <span class=\"_ _12\"> </span>Proces  z<span class=\"_ _4\"></span>arz\u0105dzania<span class=\"_ _4\"></span>  r<span class=\"_ _4\"></span>yzykiem <span class=\"_ _12\"> </span>finansowym<span class=\"_ _4\"></span>  w<span class=\"ff2\"> </span>Jednostce <span class=\"_ _2\"> </span>Dominuj\u0105cej  wsp<span class=\"_ _4\"></span>omagan<span class=\"_ _4\"></span>y  jest przez <span class=\"_ _c\"> </span>prac\u0119 <span class=\"_ _c\"> </span>Komitetu <span class=\"_ _c\"> </span>Ryzyka <span class=\"_ _14\"> </span>Rynkowego, <span class=\"_ _c\"> </span>Komisji <span class=\"_ _c\"> </span>Sta\u0142ej, <span class=\"_ _c\"> </span>Komitetu <span class=\"_ _c\"> </span>P\u0142ynno\u015bci <span class=\"_ _14\"> </span>Finansowej <span class=\"_ _c\"> </span>oraz <span class=\"_ _c\"> </span>Komitetu <span class=\"_ _c\"> </span>Ryzyka Kredytowego. <span class=\"_ _4\"></span> Nota 7.5.1 Ryzy<span class=\"_ _4\"></span>ko rynko<span class=\"ls54\">we</span> Poprzez <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _2\"> </span>rynkowe, <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>kt\u00f3re <span class=\"_ _2\"> </span>nara\u017cona <span class=\"_ _1\"> </span>jest <span class=\"_ _2\"> </span>Grupa <span class=\"_ _1\"> </span>Kapita\u0142owa, <span class=\"_ _1\"> </span>rozumie <span class=\"_ _2\"> </span>si\u0119 <span class=\"_ _1\"> </span>mo\u017cliwo\u015b\u0107 <span class=\"_ _2\"> </span>wyst\u0105pienia <span class=\"_ _1\"> </span>negatywneg<span class=\"_ _4\"></span>o wp\u0142ywu <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>wyniki <span class=\"_ _2\"> </span>Grupy <span class=\"_ _2\"> </span>wynik<span class=\"_ _4\"></span>aj\u0105cego <span class=\"_ _1\"> </span>ze <span class=\"_ _2\"> </span>zmiany <span class=\"_ _2\"> </span>cen <span class=\"_ _1\"> </span>rynkowych <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>owar<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _1\"> </span>kurs\u00f3w <span class=\"_ _2\"> </span>walutowych <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>st\u00f3p <span class=\"_ _2\"> </span>procentowych,<span class=\"_ _4\"></span> d\u0142u\u017cnych papier<span class=\"_ _4\"></span>\u00f3w warto\u015bci<span class=\"_ _4\"></span>owych ora<span class=\"_ _4\"></span>z cen akcji sp<span class=\"_ _4\"></span>\u00f3\u0142ek notowany<span class=\"_ _4\"></span>ch w obrocie pu<span class=\"_ _4\"></span>blicznym.<span class=\"ff2\"> </span>Nota 7.5.1.1 Z<span class=\"_ _4\"></span>asady i techniki <span class=\"_ _4\"></span>zarz\u0105dz<span class=\"_ _4\"></span>ania ryzykiem <span class=\"_ _4\"></span>rynkowy<span class=\"_ _4\"></span>m<span class=\"ff1\"> </span>W <span class=\"_ _10\"> </span>zakresie <span class=\"_ _10\"> </span>zarz\u0105dzania  ryzykiem <span class=\"_ _10\"> </span>rynkowym  (w <span class=\"_ _11\"> </span>szczeg\u00f3lno\u015bci<span class=\"_ _4\"></span> <span class=\"_ _19\"> </span>ryzykiem <span class=\"_ _10\"> </span>zmian <span class=\"_ _10\"> </span>cen <span class=\"_ _10\"> </span>metali <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>walutowym) <span class=\"_ _10\"> </span>najwi\u0119ksz<span class=\"_ _4\"></span>e znaczenie <span class=\"_ _2\"> </span>oraz  wp\u0142yw <span class=\"_ _2\"> </span>na  w<span class=\"_ _4\"></span>yniki <span class=\"_ _2\"> </span>Grupy  Kapi<span class=\"_ _4\"></span>ta\u0142owej <span class=\"_ _2\"> </span>KGHM  P<span class=\"_ _4\"></span>olska <span class=\"_ _2\"> </span>M<span class=\"_ _3\"></span>ied\u017a<span class=\"_ _4\"></span>  S<span class=\"_ _4\"></span>.A. <span class=\"_ _12\"> </span>ma <span class=\"_ _2\"> </span>skala  i <span class=\"_ _12\"> </span>pro<span class=\"_ _4\"></span>fil  dzia<span class=\"_ _4\"></span>\u0142alno\u015bci <span class=\"_ _2\"> </span>Jednostki Dominuj\u0105cej ora<span class=\"_ _4\"></span>z sp\u00f3\u0142ek w<span class=\"_ _4\"></span>ydobywczych KGH<span class=\"_ _6\"></span>M<span class=\"_ _3\"></span> INTER<span class=\"_ _4\"></span>NATIONAL <span class=\"_ _4\"></span>LTD.<span class=\"ff2\"> </span>Jednostka <span class=\"_ _d\"> </span>Dominuj\u0105ca <span class=\"_ _c\"> </span>aktywnie <span class=\"_ _d\"> </span>zarz\u0105dza <span class=\"_ _c\"> </span>ryzykiem <span class=\"_ _d\"> </span>rynkowym, <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>dejmuj\u0105c <span class=\"_ _d\"> </span>dzia\u0142ania <span class=\"_ _c\"> </span>i <span class=\"_ _d\"> </span>d<span class=\"_ _3\"></span><span class=\"ff2\">ecyzje <span class=\"_ _d\"> </span>w <span class=\"_ _13\"> </span>tym <span class=\"_ _c\"> </span>zakresie </span>w <span class=\"ff3\">kontek\u015bcie gl<span class=\"_ _4\"></span>obalnej eks<span class=\"_ _4\"></span>pozycji w <span class=\"_ _4\"></span>ca\u0142ej Grupie Kapita<span class=\"_ _4\"></span>\u0142owej KGH<span class=\"_ _4\"></span>M Polska <span class=\"_ _4\"></span>Mied\u017a S.A.<span class=\"ff2\"> </span></span>Zgodnie z prz<span class=\"_ _4\"></span>yj\u0119t\u0105 polityk\u0105, <span class=\"_ _4\"></span>celami procesu <span class=\"_ _4\"></span>zarz\u0105dz<span class=\"_ _4\"></span>ania ryzykiem <span class=\"_ _4\"></span>rynkowym w Grupi<span class=\"_ _4\"></span>e Kapita\u0142<span class=\"_ _4\"></span>owej s\u0105: <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">ograniczeni<span class=\"_ _4\"></span>e zmienn<span class=\"_ _4\"></span>o\u015bci wyniku finans<span class=\"_ _4\"></span>owego,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">zwi\u0119kszenie pr<span class=\"_ _4\"></span>awdop<span class=\"_ _4\"></span>odobie\u0144stwa <span class=\"_ _4\"></span>realizacji za\u0142o\u017c<span class=\"_ _4\"></span>e\u0144 bud\u017cetowyc<span class=\"_ _4\"></span>h, <span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">zmniejszen<span class=\"_ _4\"></span>ie prawdop<span class=\"_ _4\"></span>odobie\u0144stwa<span class=\"_ _4\"></span> utraty p\u0142ynn<span class=\"_ _4\"></span>o\u015bci finansowej,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">utrzymanie d<span class=\"_ _4\"></span>obrej kond<span class=\"_ _4\"></span>ycji finansow<span class=\"_ _4\"></span>ej, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">wspieranie <span class=\"_ _1e\"> </span>procesu <span class=\"_ _1e\"> </span>podejm<span class=\"_ _4\"></span>owania <span class=\"_ _1e\"> </span>decyzji <span class=\"_ _1e\"> </span>strategiczn<span class=\"_ _4\"></span>ych <span class=\"_ _1e\"> </span>w <span class=\"_ _1e\"> </span>obszarze <span class=\"_ _1e\"> </span>dzia\u0142alno\u015bci <span class=\"_ _1e\"> </span>inwestycyjnej,<span class=\"_ _4\"></span> </span></span>z u<span class=\"ff3\">wzgl\u0119dnieniem \u017a<span class=\"_ _4\"></span>r\u00f3de\u0142 finans<span class=\"_ _4\"></span>owania <span class=\"_ _4\"></span>inwestycji.<span class=\"ff2\"> </span></span>Wszystkie cele <span class=\"_ _3\"></span>zarz<span class=\"_ _4\"></span>\u0105dzania ryzykiem <span class=\"_ _3\"></span>rynkowym nale\u017cy rozpatrywa\u0107 \u0142\u0105cznie, a <span class=\"_ _3\"></span>ich realizacja <span class=\"_ _3\"></span>jest zale\u017cna <span class=\"_ _3\"></span>przede wszystkim od<span class=\"ls0\"> <span class=\"ff3\">sytuacji <span class=\"_ _4\"></span>wewn\u0119trz<span class=\"_ _4\"></span>nej Grupy o<span class=\"_ _4\"></span>raz war<span class=\"_ _4\"></span>unk\u00f3w rynkowych. <span class=\"ff2\"> </span></span></span>Cele <span class=\"_ _1f\"> </span>zarz\u0105dzania <span class=\"_ _17\"> </span>ryzykiem <span class=\"_ _1f\"> </span>rynkowym<span class=\"ff2\"> <span class=\"_ _1f\"> </span></span>na <span class=\"_ _1f\"> </span>poziomie <span class=\"_ _1f\"> </span>Grupy <span class=\"_ _1f\"> </span>Kapita\u0142owej <span class=\"_ _1f\"> </span>s\u0105 <span class=\"_ _1f\"> </span>osi\u0105gane <span class=\"_ _17\"> </span>w <span class=\"_ _1f\"> </span>wyniku <span class=\"_ _1f\"> </span>ich <span class=\"_ _1f\"> </span>realizacji w <span class=\"ff3\">poszczeg<span class=\"_ _4\"></span>\u00f3lnych <span class=\"_ _10\"> </span>sp\u00f3\u0142kach <span class=\"_ _11\"> </span>wydobywcz<span class=\"_ _4\"></span>ych <span class=\"_ _10\"> </span>Grupy, <span class=\"_ _10\"> </span>przy <span class=\"_ _11\"> </span>koordynacji <span class=\"_ _10\"> </span>tych <span class=\"_ _10\"> </span>dzia\u0142a\u0144 <span class=\"_ _11\"> </span>z <span class=\"_ _10\"> </span>poziomu <span class=\"_ _10\"> </span>Jednostki <span class=\"_ _11\"> </span>Dominuj\u0105<span class=\"_ _4\"></span>cej,<span class=\"_ _4\"></span> </span>w <span class=\"ff3\">kt\u00f3rej  scentralizowane  zosta\u0142y  kluczowe  zadania  zwi\u0105zane  z  proce<span class=\"_ _3\"></span>sem  zarz\u0105<span class=\"_ _4\"></span>dzani<span class=\"ff2\">a<span class=\"_ _3\"></span>  ryzykiem  rynkowym  w Grupie </span></span>(m.in. <span class=\"ff3\">koordyna<span class=\"_ _4\"></span>cja <span class=\"_ _d\"> </span>identyfikacji <span class=\"_ _d\"> </span>\u017ar\u00f3de\u0142 <span class=\"_ _d\"> </span>ekspozycji <span class=\"_ _d\"> </span>na <span class=\"_ _13\"> </span>ryzyko <span class=\"_ _d\"> </span>rynkowe, <span class=\"_ _d\"> </span>proponowanie <span class=\"_ _d\"> </span>strategii <span class=\"_ _d\"> </span>zabezpieczaj\u0105c<span class=\"_ _4\"></span>ych, </span>kontaktowanie  si\u0119  z  instytucja<span class=\"_ _4\"></span>mi  finansowymi  w  celu  zawierania<span class=\"_ _4\"></span>,  potwierdzania  i<span class=\"_ _3\"></span><span class=\"ff2\"> rozli<span class=\"_ _4\"></span>czania  transakcji  pochodn<span class=\"_ _4\"></span>ych, </span>kalkulowanie wyc<span class=\"_ _4\"></span>eny do wart<span class=\"_ _4\"></span>o\u015bci godziw<span class=\"_ _4\"></span>ej<span class=\"ff2\">).  </span>Jedn\u0105 <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>technik <span class=\"_ _0\"></span>zarz\u0105dzania <span class=\"_ _f\"></span>ryzykiem <span class=\"_ _0\"></span>rynkowym <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Jednostce <span class=\"_ _0\"></span>Dominuj\u0105cej <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>strategie <span class=\"_ _f\"></span>zabezpieczaj\u0105ce <span class=\"_ _0\"></span>wykorzystuj\u0105c<span class=\"_ _4\"></span>e instrumenty <span class=\"_ _0\"></span>pochodne. <span class=\"_ _0\"></span>Stosuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>tak\u017ce <span class=\"_ _0\"></span>hedging <span class=\"_ _0\"></span>naturalny. <span class=\"_ _1\"> </span>Jednostka <span class=\"_ _0\"></span>Dominuj\u0105<span class=\"_ _4\"></span>ca <span class=\"_ _0\"></span>stosuje <span class=\"_ _1\"> </span>transakcje<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span></span>zabezpieczaj\u0105c<span class=\"_ _4\"></span>e w <span class=\"ff3\">rozumieniu rachun<span class=\"_ _4\"></span>kow<span class=\"_ _4\"></span>o\u015bci zabezpiecz<span class=\"_ _4\"></span>e\u0144.<span class=\"ff2\">  </span></span>Bior\u0105c <span class=\"_ _3\"></span>pod <span class=\"_ _3\"></span>uwag\u0119 <span class=\"_ _3\"></span>potencjaln\u0105 <span class=\"_ _3\"></span>skal\u0119 wp\u0142<span class=\"_ _3\"></span>ywu <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>wyniki <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>Kapita\u0142ow<span class=\"_ _4\"></span>ej, <span class=\"_ _3\"></span>czynniki<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>ryzyka rynkowego <span class=\"_ _3\"></span>zosta\u0142y <span class=\"_ _3\"></span>podzielone na<span class=\"ls0\"> grupy </span>Grupa Ryzyko rynkow<span class=\"_ _4\"></span>e Podej\u015bcie do z<span class=\"_ _4\"></span>arz\u0105dzania ryzy<span class=\"_ _4\"></span>kiem<span class=\"ff1\"> </span>Nota 7.2 Grupa I <span class=\"ff3\">\u2013</span> <span class=\"ls55\">o </span>najwi\u0119ks<span class=\"_ _4\"></span>zym udziale w ca\u0142<span class=\"_ _4\"></span>kowitej ekspozycji G<span class=\"_ _4\"></span>rupy na ryzyko rynk<span class=\"_ _4\"></span>owe Cena mie<span class=\"_ _4\"></span>dzi W <span class=\"_ _c\"> </span>odniesieniu <span class=\"_ _14\"> </span>do <span class=\"_ _c\"> </span>tej <span class=\"_ _c\"> </span>grupy <span class=\"_ _14\"> </span>stosuje <span class=\"_ _c\"> </span>si\u0119 <span class=\"_ _14\"> </span>p<span class=\"_ _3\"></span>odej\u015bcie<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>strategicz<span class=\"_ _4\"></span>ne polegaj\u0105ce <span class=\"_ _0\"></span>na<span class=\"ff2\"> </span>syste<span class=\"_ _4\"></span>matyc<span class=\"_ _4\"></span>znym <span class=\"_ _0\"></span>budowani<span class=\"_ _4\"></span>u <span class=\"_ _0\"></span>pozycji <span class=\"_ _0\"></span>zabezpiecz<span class=\"_ _4\"></span>aj\u0105cej, obejmuj\u0105cej <span class=\"_ _15\"> </span>produk<span class=\"_ _4\"></span>cj\u0119, <span class=\"_ _15\"> </span><span class=\"ff2\">koszty <span class=\"_ _14\"> </span>oraz <span class=\"_ _15\"> </span>pr</span>zychody <span class=\"_ _15\"> </span>ze <span class=\"_ _15\"> </span>sprzeda\u017cy <span class=\"_ _15\"> </span>na kolejne <span class=\"_ _d\"> </span>okresy, <span class=\"_ _d\"> </span>przy <span class=\"_ _d\"> </span>uwzgl\u0119dni<span class=\"_ _4\"></span>eniu <span class=\"_ _d\"> </span>cykliczno\u015bc<span class=\"_ _4\"></span>i <span class=\"_ _d\"> </span>poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h rynk\u00f3w <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>d\u0142u\u017cszym<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>terminie. <span class=\"_ _19\"> </span>Pozycja <span class=\"_ _11\"> </span>zabezpie<span class=\"_ _4\"></span>czaj\u0105ca <span class=\"_ _19\"> </span>m<span class=\"_ _3\"></span>o\u017ce <span class=\"_ _19\"> </span>b<span class=\"_ _3\"></span>y\u0107 restruktury<span class=\"_ _4\"></span>zowana p<span class=\"_ _4\"></span>rzed jej <span class=\"ff3\">wy<span class=\"_ _4\"></span>ga\u015bni\u0119cie<span class=\"_ _4\"></span>m.<span class=\"ff2\"> </span></span>Nota 7.2 Cena srebra<span class=\"_ _4\"></span> Nota 7.2 Kurs USD/<span class=\"_ _4\"></span>PLN Ceny energii i no\u015bnik\u00f3w energi<span class=\"_ _4\"></span>i<span class=\"ff2 fs5\"> </span>Nota 7.2 Grupa II <span class=\"ff3\">\u2013</span> <span class=\"ff3\">poz<span class=\"_ _4\"></span>osta\u0142a </span>ekspozycja <span class=\"_ _4\"></span>na ryzyko rynk<span class=\"_ _4\"></span>owe Ceny pozo<span class=\"_ _4\"></span>sta\u0142ych metali i <span class=\"ff3\">to<span class=\"_ _4\"></span>war\u00f3w<span class=\"ff2\"> </span></span>Ta <span class=\"_ _14\"> </span>grupa <span class=\"_ _c\"> </span>to <span class=\"_ _14\"> </span>ryzyka <span class=\"_ _14\"> </span>mn<span class=\"_ _3\"></span>iej <span class=\"_ _14\"> </span>kluczowe <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>punktu <span class=\"_ _14\"> </span>widzenia <span class=\"_ _14\"> </span>Grupy Kapita\u0142owej, <span class=\"_ _3\"></span>cho\u0107 <span class=\"_ _3\"></span>czasem <span class=\"_ _3\"></span>istotne <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>punktu <span class=\"_ _f\"></span>widzenia <span class=\"_ _3\"></span>poszczeg\u00f3lnych<span class=\"_ _4\"></span> jednostek, <span class=\"_ _0\"> </span>dlatego <span class=\"_ _2\"> </span>zarz\u0105dza<span class=\"_ _4\"></span>na <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>w<span class=\"ff2\"> </span>spos\u00f3b <span class=\"_ _1\"> </span>taktyczny, <span class=\"_ _1\"> </span>nie <span class=\"_ _2\"> </span>maj\u0105cy charakteru sy<span class=\"_ _4\"></span>stematyc<span class=\"_ _4\"></span>znego<span class=\"ff3\">, <span class=\"_ _4\"></span>w zale\u017cno\u015bci o<span class=\"_ _4\"></span>d waru<span class=\"_ _4\"></span>nk\u00f3w r<span class=\"_ _4\"></span>ynkowych<span class=\"ff2\">.<span class=\"_ _4\"></span> </span></span>Nota 7.2 Pozosta\u0142e ku<span class=\"_ _4\"></span>rsy walutowe<span class=\"_ _4\"></span> Nota 7.2 Stopy pro<span class=\"_ _4\"></span>centowe<span class=\"_ _4\"></span> W zarz\u0105dz<span class=\"_ _4\"></span>aniu ryzykiem r<span class=\"_ _4\"></span>ynkowym stosuje si<span class=\"_ _4\"></span>\u0119 odr\u0119bn<span class=\"_ _4\"></span>e podej\u015bci<span class=\"_ _4\"></span>a dla poszcze<span class=\"_ _4\"></span>g\u00f3lnych, ziden<span class=\"_ _4\"></span>tyfikowany<span class=\"_ _4\"></span>ch grup eksp<span class=\"_ _4\"></span>ozycji. <span class=\"ff2\"> </span>Przy wybo<span class=\"_ _3\"></span>rze wdra\u017canych <span class=\"_ _3\"></span>strate<span class=\"_ _4\"></span>gii <span class=\"_ _3\"></span>zabezpie<span class=\"_ _4\"></span>czaj\u0105cych lub <span class=\"_ _3\"></span>restrukturyzacji pozycji <span class=\"_ _3\"></span>zabezpi<span class=\"_ _4\"></span>eczaj\u0105cej Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca uwzgl\u0119dnia <span class=\"_ _3\"></span>nast\u0119puj\u0105ce <span class=\"_ _3\"></span>czynniki: <span class=\"_ _3\"></span>aktualne <span class=\"_ _f\"></span>i<span class=\"ff2\"> </span>prognozowane <span class=\"_ _3\"></span>warunki <span class=\"_ _3\"></span>rynkowe, <span class=\"_ _f\"></span>sytuacj\u0119 <span class=\"_ _3\"></span>wewn\u0119trzn\u0105 <span class=\"_ _3\"></span>Jednostki, <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>fektywn<span class=\"_ _4\"></span>y poziom i koszt za<span class=\"_ _4\"></span>bezpiecz<span class=\"_ _4\"></span>enia oraz <span class=\"_ _4\"></span>wp\u0142yw podatku o<span class=\"_ _4\"></span>d niekt\u00f3rych <span class=\"_ _4\"></span>kopalin.<span class=\"ff2\"> </span>Jednostka  Dominuj\u0105ca  stosuj<span class=\"_ _4\"></span>e  zintegrowane  pod<span class=\"_ _4\"></span>ej\u015bcie  do  zarz\u0105dzania<span class=\"_ _4\"></span>  ryzykiem  rynkowym,  na<span class=\"ff2\">  </span>kt\u00f3<span class=\"_ _3\"></span>re  jest  nara<span class=\"_ _4\"></span>\u017cona. Oznacza  to <span class=\"ff3\">podej\u015bcie  ca\u0142o\u015bci<span class=\"_ _4\"></span>owe  do  ryzyka  rynkowego,  a  nie  do <span class=\"_ _19\"> </span>jego <span class=\"_ _19\"> </span>poszczeg\u00f3lnych  element<span class=\"_ _4\"></span>\u00f3w  osobno.  Przyk\u0142ad </span>stanowi\u0105 <span class=\"_ _3\"></span>transakcje <span class=\"_ _3\"></span>zabezpiecz<span class=\"_ _4\"></span>aj\u0105ce <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku <span class=\"_ _3\"></span>walutowym, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>\u015bci\u015ble <span class=\"_ _f\"></span>zwi\u0105zane <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>kontraktam<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>zawieranymi <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku metali. <span class=\"_ _0\"></span>Z<span class=\"ff3\">abezpieczanie <span class=\"_ _0\"></span>cen <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _0\"></span>metali <span class=\"_ _0\"></span>determinuje <span class=\"_ _0\"></span>prawdopodobie\u0144stw<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>uzyskania <span class=\"_ _0\"></span>okre\u015blonych <span class=\"_ _0\"></span>przychod\u00f3w <span class=\"_ _0\"></span>ze </span>sprzeda\u017cy w US<span class=\"_ _4\"></span>D, kt\u00f3re to s<span class=\"_ _4\"></span>tanowi\u0105 pozycj<span class=\"_ _4\"></span>\u0119 zabezpieczan\u0105<span class=\"_ _4\"></span> dla str<span class=\"_ _4\"></span>ategii na r<span class=\"_ _4\"></span>ynku walutowym. <span class=\"ff2\"> </span>Stosowane <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _14\"> </span>tylko <span class=\"_ _14\"> </span>te <span class=\"_ _c\"> </span>instrumenty <span class=\"_ _14\"> </span>pochodne, <span class=\"_ _14\"> </span>kt\u00f3re <span class=\"_ _14\"> </span>Jednostka <span class=\"_ _14\"> </span>Dominuj\u0105ca <span class=\"_ _14\"> </span>jest <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>stanie <span class=\"_ _14\"> </span>wyceni\u0107 <span class=\"_ _14\"> </span>wewn\u0119trzni<span class=\"_ _4\"></span>e z <span class=\"ff3\">zastosowaniem <span class=\"_ _3\"></span>standardowyc<span class=\"_ _4\"></span>h <span class=\"_ _3\"></span>mode<span class=\"_ _3\"></span>li <span class=\"_ _3\"></span>wyceny <span class=\"_ _f\"></span>dla <span class=\"_ _3\"></span>danego <span class=\"_ _f\"></span>instrumentu, <span class=\"_ _3\"></span>jak <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>mo\u017ce <span class=\"_ _f\"></span>zby\u0107 <span class=\"_ _f\"></span>je <span class=\"_ _f\"></span>bez <span class=\"_ _f\"></span>znacznej <span class=\"_ _3\"></span>ut<span class=\"_ _3\"></span>rat<span class=\"_ _4\"></span>y </span>warto\u015bci <span class=\"_ _14\"> </span>u <span class=\"_ _c\"> </span>kontrahenta <span class=\"_ _c\"> </span>innego <span class=\"_ _14\"> </span>ni\u017c <span class=\"_ _c\"> </span>ten,<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _c\"> </span></span>z <span class=\"_ _14\"> </span>kt\u00f3<span class=\"_ _3\"></span>rym <span class=\"_ _14\"> </span>pierwotnie <span class=\"_ _14\"> </span>zawar\u0142a <span class=\"_ _c\"> </span>transakcj\u0119. <span class=\"_ _14\"> </span>Do<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>wyceny <span class=\"_ _c\"> </span>rynkowej <span class=\"_ _14\"> </span>danych instrument\u00f3w <span class=\"_ _3\"></span>Jednostka <span class=\"_ _0\"></span>Domin<span class=\"_ _4\"></span>uj\u0105ca <span class=\"_ _f\"></span>wykorzystuje <span class=\"_ _f\"></span>informacje <span class=\"_ _f\"></span>uzyskane <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>wiod\u0105cych <span class=\"_ _0\"></span>serwis\u00f3w <span class=\"_ _f\"></span>informacyjnych,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>bank\u00f3w oraz firm brokerski<span class=\"_ _4\"></span>ch.  Polityka <span class=\"_ _c\"> </span><span class=\"ff3\">Zarz\u0105dzania <span class=\"_ _14\"> </span>Ryzykiem <span class=\"_ _c\"> </span>Rynkowym <span class=\"_ _c\"> </span>w <span class=\"_ _c\"> </span>Grupie <span class=\"_ _d\"> </span>Kapita\u0142owej <span class=\"_ _c\"> </span>dopuszcza <span class=\"_ _14\"> </span>stosowanie <span class=\"_ _c\"> </span>nast\u0119puj\u0105cych <span class=\"_ _c\"> </span>rodzaj\u00f3w </span>instrument\u00f3w <span class=\"_ _4\"></span>pochodnych<span class=\"_ _4\"></span>:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">kontrakty swap,<span class=\"_ _4\"></span> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">kontrakty forwar<span class=\"_ _4\"></span>d, futures, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">kontrakty opcyjn<span class=\"_ _4\"></span>e, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">struktury z\u0142o\u017c<span class=\"_ _4\"></span>one z wy\u017cej wymie<span class=\"_ _4\"></span>nionych instrum<span class=\"_ _4\"></span>ent\u00f3w.<span class=\"_ _3c\"> </span></span></span>Wykorzystywane  instrum<span class=\"_ _4\"></span>enty  mog\u0105  mie\u0107  zatem  zar\u00f3wn<span class=\"_ _4\"></span>o  charakter  standaryzowany  (instru<span class=\"_ _4\"></span>menty  b\u0119d\u0105ce  w<span class=\"ff2\"> obrocie </span>gie\u0142dowym), jak <span class=\"_ _3\"></span>r\u00f3wnie\u017c charakter nie<span class=\"_ _3\"></span>stand<span class=\"_ _4\"></span>aryzowany (instrume<span class=\"_ _4\"></span>nty <span class=\"_ _3\"></span>b\u0119d\u0105c<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>w obrocie <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>ynku pozagie\u0142dowym tzw. <span class=\"_ _f\"></span><span class=\"ff6\">over </span>the  counter<span class=\"ff3\">).  Stosowane  s\u0105  przede  wszystkim  instrumenty  zabezpieczaj\u0105<span class=\"_ _4\"></span>ce  przep\u0142ywy  pieni\u0119\u017cne  spe\u0142niaj\u0105ce  wymogi </span>skuteczno\u015bci  w <span class=\"_ _10\"> </span>rozumieniu  rachunkowo\u015bci  zabezpiecze\u0144.  Skuteczno\u015b\u0107 <span class=\"_ _19\"> </span>zabezpieczaj\u0105cych  instrument\u00f3w  finansowych<span class=\"_ _3c\"> </span>stosowanych <span class=\"_ _0\"></span>przez <span class=\"_ _0\"> </span>Je<span class=\"_ _3\"></span>dnos<span class=\"_ _4\"></span>tk\u0119 <span class=\"_ _0\"></span>Dominuj\u0105c\u0105 <span class=\"_ _1\"> </span>w <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>esie <span class=\"_ _0\"> </span>sprawozdawczym <span class=\"_ _0\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>bie\u017c\u0105co <span class=\"_ _0\"></span>monitorowana <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>podlega <span class=\"_ _0\"></span>ci\u0105g\u0142ej ocenie (szczeg\u00f3<span class=\"_ _4\"></span>\u0142y w<span class=\"ff2\"> Nocie 7.2 P<span class=\"_ _4\"></span>ochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe - <span class=\"ff3\">za<span class=\"_ _4\"></span>sady rachunkow<span class=\"_ _4\"></span>o\u015bci).<span class=\"_ _3c\"> </span></span></span><div class=\"c w2 h0 gsdd4\"><div class=\"t m0 x2d h18 y668 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h8 ya44 ff3 fs6 fc0 sc0 ls0 ws0\">Powi\u0105zanie <span class=\"_ _0\"></span>ekonomiczn<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>pomi\u0119dzy <span class=\"_ _f\"></span>instrumentem <span class=\"_ _0\"></span>zabezpieczaj<span class=\"_ _4\"></span>\u0105cym <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pozycj\u0105 <span class=\"_ _0\"></span>zabezpieczan\u0105 <span class=\"_ _f\"></span>jest<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>oparte <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>wra\u017cliw<span class=\"_ _4\"></span>o\u015b\u0107 </div><div class=\"t m0 x2d h8 ya45 ff3 fs6 fc0 sc0 ls0 ws0\">warto\u015bci <span class=\"_ _0\"></span>pozycji <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>te <span class=\"_ _1\"> </span>same <span class=\"_ _1\"> </span>czynniki <span class=\"_ _0\"> </span>rynkowe <span class=\"_ _1\"> </span>(ceny <span class=\"_ _1\"> </span>metali, <span class=\"_ _1\"> </span>kursy <span class=\"_ _0\"> </span>walutowe <span class=\"_ _1\"> </span>lub <span class=\"_ _1\"> </span>stopy <span class=\"_ _2\"> </span><span class=\"ff2\">procentowe) <span class=\"_ _0\"></span>oraz <span class=\"_ _1\"> </span>dopasowanie </span></div><div class=\"t m0 x2d h8 yb73 ff3 fs6 fc0 sc0 ls0 ws0\">odpowiednich <span class=\"_ _f\"></span>parametr\u00f3w <span class=\"_ _f\"></span>krytycznych <span class=\"_ _f\"></span>instrumentu <span class=\"_ _f\"></span>zabezpieczaj\u0105ceg<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>pozycji <span class=\"_ _0\"></span>zabezpiecz<span class=\"_ _4\"></span>anej <span class=\"_ _f\"></span>(wolumen/nomina\u0142, </div><div class=\"t m0 x2d h8 yb74 ff2 fs6 fc0 sc0 ls0 ws0\">termin realizacj<span class=\"_ _4\"></span>i).  </div><div class=\"t m0 x2d h8 yb45 ff3 fs6 fc0 sc0 ls0 ws0\">Wska\u017anik <span class=\"_ _14\"> </span>zabezpieczenia <span class=\"_ _14\"> </span>ust<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>nowionego <span class=\"_ _14\"> </span>powi\u0105zania <span class=\"_ _c\"> </span>zabezpieczaj\u0105c<span class=\"_ _4\"></span>ego <span class=\"_ _14\"> </span>ustalony <span class=\"_ _c\"> </span>jest <span class=\"_ _c\"> </span>w <span class=\"_ _c\"> </span>wyso<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _14\"> </span>z<span class=\"_ _3\"></span>apewniaj\u0105cej </div><div class=\"t m0 x2d h8 yb46 ff3 fs6 fc0 sc0 ls0 ws0\">efektywno\u015b\u0107 <span class=\"_ _1f\"> </span>powi\u0105zania <span class=\"_ _1f\"> </span>oraz <span class=\"_ _1f\"> </span>jest <span class=\"_ _1d\"> </span>sp\u00f3jny <span class=\"_ _1f\"> </span>z <span class=\"_ _1d\"> </span>rzeczywi<span class=\"_ _4\"></span>stym <span class=\"_ _1f\"> </span>wolumenem <span class=\"_ _1f\"> </span>zabezpieczane<span class=\"_ _4\"></span>j <span class=\"_ _1f\"> </span>pozycji <span class=\"_ _1d\"> </span>i <span class=\"_ _1f\"> </span>instrumentu </div><div class=\"t m0 x2d h8 y810 ff3 fs6 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go. \u0179r\u00f3d\u0142a potencjalnej nieefektywn<span class=\"_ _4\"></span>o\u015bci powi\u0105zania wynikaj\u0105 z niedopasowania parametr\u00f3w instrum<span class=\"_ _4\"></span>entu </div><div class=\"t m0 x2d h8 yb75 ff3 fs6 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go <span class=\"_ _2\"> </span>oraz <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>zycji <span class=\"_ _1\"> </span>zabezpieczanej <span class=\"_ _1\"> </span>(np. <span class=\"_ _2\"> </span>nomina\u0142, <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>erm<span class=\"_ _4\"></span>in, <span class=\"_ _1\"> </span>instrument <span class=\"_ _2\"> </span>bazowy, <span class=\"_ _1\"> </span>wp\u0142yw <span class=\"_ _2\"> </span>ryzyka <span class=\"_ _2\"> </span>kredytowego)<span class=\"_ _4\"></span>. </div><div class=\"t m0 x2d h8 yb76 ff3 fs6 fc0 sc0 ls0 ws0\">Przy <span class=\"_ _c\"> </span>strukturyzacji <span class=\"_ _c\"> </span>transakcji <span class=\"_ _c\"> </span>zabezpieczaj\u0105cej <span class=\"_ _c\"> </span>Jednostka <span class=\"_ _c\"> </span>Dominuj\u0105ca <span class=\"_ _14\"> </span>d\u0105\u017cy <span class=\"_ _d\"> </span>do <span class=\"_ _c\"> </span>maksymalnego <span class=\"_ _c\"> </span>dopasowania <span class=\"_ _14\"> </span>t<span class=\"_ _3\"></span>ych<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 yb77 ff3 fs6 fc0 sc0 ls0 ws0\">parametr\u00f3w, aby z<span class=\"_ _4\"></span>minimaliz<span class=\"_ _4\"></span>owa\u0107 \u017ar<span class=\"_ _4\"></span>\u00f3d\u0142a nieefektywn<span class=\"_ _4\"></span>o\u015bci.<span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 yb49 ff3 fs6 fc0 sc0 ls0 ws0\">Jednostka Dominuj\u0105<span class=\"_ _4\"></span>ca kwantyf<span class=\"_ _4\"></span>ikuje wielk<span class=\"_ _4\"></span>o\u015b\u0107 ryzyka <span class=\"_ _4\"></span>rynkowego, na<span class=\"_ _4\"></span> jakie jest nara\u017cona <span class=\"_ _4\"></span>i stara si\u0119 <span class=\"_ _4\"></span>wyrazi\u0107 je sp\u00f3jn\u0105<span class=\"_ _4\"></span> i<span class=\"ff2\"> </span>\u0142\u0105czn\u0105 </div><div class=\"t m0 x2d h8 yb4a ff3 fs6 fc0 sc0 ls0 ws0\">miar\u0105.  Sporz\u0105dzane  symula<span class=\"_ _4\"></span>cje  (m.in.  analizy  scenariusz<span class=\"_ _4\"></span>owe,  analizy  stress<span class=\"ff2\">-testingu  i backtestingu)  oraz<span class=\"_ _4\"></span>  kalkulowane<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x2d h8 yb4b ff2 fs6 fc0 sc0 ls0 ws0\">miary <span class=\"_ _2\"> </span>ryzyka  stan<span class=\"ff3\">owi\u0105 <span class=\"_ _2\"> </span>wsparcie <span class=\"_ _2\"> </span>w  procesie <span class=\"_ _2\"> </span>zarz\u0105dzania <span class=\"_ _2\"> </span>ryzykiem  rynk<span class=\"_ _4\"></span>owym <span class=\"_ _2\"> </span>w  Grupie <span class=\"_ _2\"> </span>Kapita\u0142owej. <span class=\"_ _2\"> </span>Wykorzystywane </span></div><div class=\"t m0 x2d h8 yb4c ff3 fs6 fc0 sc0 ls0 ws0\">miary <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"></span>oparte <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _0\"></span>g\u0142\u00f3wnie <span class=\"_ _0\"></span>na<span class=\"ff2\"> modelowaniu <span class=\"_ _0\"></span>matematyczn<span class=\"_ _4\"></span>o-<span class=\"ff3\">statystycznym <span class=\"_ _0\"></span>bazuj\u0105cym <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>historycznych <span class=\"_ _0\"></span>i</span> <span class=\"ff3\">bie\u017c\u0105cych<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x2d h8 yb78 ff3 fs6 fc0 sc0 ls0 ws0\">danych rynk<span class=\"_ _4\"></span>owych dotycz\u0105c<span class=\"_ _4\"></span>ych czynn<span class=\"_ _4\"></span>ik\u00f3w ryzyka <span class=\"_ _4\"></span>oraz uwzgl\u0119dnia<span class=\"_ _4\"></span>j\u0105 aktualn\u0105 eksp<span class=\"_ _4\"></span>ozycj\u0119 na<span class=\"ff2\"> ryzyk<span class=\"_ _4\"></span>o rynkowe. <span class=\"_ _4\"></span> </span></div><div class=\"t m0 x2d h8 yb79 ff3 fs6 fc0 sc0 ls0 ws0\">Jedn\u0105  z<span class=\"_ _4\"></span>  m<span class=\"_ _4\"></span>iar <span class=\"_ _2\"> </span>ryzyka  wykorzysty<span class=\"_ _4\"></span>wanych <span class=\"_ _12\"> </span>jako  na<span class=\"_ _4\"></span>rz\u0119dzie <span class=\"_ _2\"> </span>pomocnicze  w <span class=\"_ _2\"> </span>podejmowaniu <span class=\"_ _2\"> </span>decyzji  w <span class=\"_ _2\"> </span>procesie  zar<span class=\"_ _4\"></span>z\u0105dzania </div><div class=\"t m0 x2d h8 yb7a ff3 fs6 fc0 sc0 ls0 ws0\">ryzykiem <span class=\"_ _3\"></span>rynkowym w <span class=\"_ _f\"></span>Jednostce<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>miara EaR <span class=\"_ _f\"></span><span class=\"ff2\">- <span class=\"_ _3\"></span></span>Ea<span class=\"_ _3\"></span>rnings <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>Risk <span class=\"_ _3\"></span>(zysk <span class=\"_ _3\"></span>netto nara\u017con<span class=\"ff2\">y <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ryzyko). <span class=\"_ _3\"></span>Miara <span class=\"_ _3\"></span>ta </span></div><div class=\"t m0 x2d h8 yb7b ff3 fs6 fc0 sc0 ls0 ws0\">dla <span class=\"_ _1\"> </span>zadanego <span class=\"_ _1\"> </span>prawdopodobie\u0144stwa <span class=\"_ _0\"> </span>wskazuje <span class=\"_ _2\"> </span>doln\u0105 <span class=\"_ _1\"> </span>progow\u0105 <span class=\"_ _1\"> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>zysku <span class=\"_ _1\"> </span>netto <span class=\"_ _1\"> </span>(np. <span class=\"_ _2\"> </span>z <span class=\"_ _1\"> </span>95% <span class=\"_ _1\"> </span>prawdopodobie\u0144stwem<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 yb51 ff2 fs6 fc0 sc0 ls0 ws0\">zysk <span class=\"_ _f\"></span>netto <span class=\"_ _0\"></span>w <span class=\"ff3\">danym <span class=\"_ _0\"></span>roku <span class=\"_ _f\"></span>nie <span class=\"_ _0\"></span>b\u0119dzie <span class=\"_ _f\"></span>ni\u017cszy <span class=\"_ _0\"></span>ni\u017c\u2026). <span class=\"_ _f\"></span>Metodologia <span class=\"_ _f\"></span>EaR <span class=\"_ _0\"></span>umo\u017cliwia <span class=\"_ _f\"></span>kalkulacj\u0119 <span class=\"_ _0\"></span>zysku <span class=\"_ _f\"></span>netto <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>uwzgl\u0119dni<span class=\"_ _4\"></span>eniem </span></div><div class=\"t m0 x2d h8 yb52 ff3 fs6 fc0 sc0 ls0 ws0\">wp\u0142ywu <span class=\"_ _2\"> </span>zmian<span class=\"ff2\">  </span>r<span class=\"_ _4\"></span>ynkowych <span class=\"_ _2\"> </span>cen <span class=\"_ _2\"> </span>mie<span class=\"_ _3\"></span>dzi, <span class=\"_ _2\"> </span>srebra <span class=\"_ _2\"> </span>oraz <span class=\"_ _12\"> </span>kursu <span class=\"_ _2\"> </span>walutowego <span class=\"_ _2\"> </span>w  kon<span class=\"_ _4\"></span>tek\u015bcie <span class=\"_ _2\"> </span>plan\u00f3w <span class=\"_ _12\"> </span>bud\u017cetowy<span class=\"_ _4\"></span>ch. <span class=\"_ _2\"> </span>Dla  Grupy<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 yb7c ff2 fs6 fc0 sc0 ls0 ws0\">KGHM INTER<span class=\"_ _4\"></span>NATIONAL LTD<span class=\"_ _4\"></span>. oraz <span class=\"_ _4\"></span>JV Sierra Gorda S.C<span class=\"_ _4\"></span>.M. kalkulow<span class=\"_ _4\"></span>ana jest miara <span class=\"_ _4\"></span>EBITDA-<span class=\"ls22\">at</span>-Risk. </div><div class=\"t m0 x2d h8 yb7d ff3 fs6 fc0 sc0 ls0 ws0\">W zwi\u0105zku z ryzykiem ograniczenia produkcji (na przyk\u0142ad spowodowanym dzia\u0142aniem \u201esi\u0142y wy\u017cszej\u201d) lub<span class=\"ff2\"> niezrealizowania </span></div><div class=\"t m0 x2d h8 yb7e ff3 fs6 fc0 sc0 ls0 ws0\">zak\u0142adanej  wielko\u015bci  prz<span class=\"_ _4\"></span>ychod\u00f3w  walutowych,<span class=\"_ _4\"></span>  jak  i  zakupami  metali  zawartych  we<span class=\"ff2\"> wsadach  obcych,  ustalono  limit<span class=\"_ _4\"></span>y </span></div><div class=\"t m0 x2d h8 yb7f ff3 fs6 fc0 sc0 ls0 ws0\">zaanga\u017cowania w <span class=\"_ _4\"></span>instrument<span class=\"_ _4\"></span>y pochodne.<span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 yb80 ff3 fs6 fc0 sc0 ls0 ws0\">Dla Jednostki Dom<span class=\"_ _4\"></span>inuj\u0105cej lim<span class=\"_ _4\"></span>ity na rynk<span class=\"_ _4\"></span>u metali i walut<span class=\"_ _4\"></span>owym zosta\u0142y ustal<span class=\"_ _4\"></span>one:<span class=\"ff2\"> </span></div><div class=\"t m0 xc6 h53 y190 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">w <span class=\"_ _11\"> </span>wysoko\u015bci <span class=\"_ _15\"> </span>do <span class=\"_ _11\"> </span>85% <span class=\"_ _15\"> </span>wielko\u015bc<span class=\"_ _4\"></span>i <span class=\"_ _11\"> </span>planowanych <span class=\"_ _15\"> </span>miesi\u0119czn<span class=\"_ _4\"></span>ych <span class=\"_ _11\"> </span>wolumen\u00f3w <span class=\"_ _15\"> </span>sprz<span class=\"_ _4\"></span>eda\u017cy <span class=\"_ _11\"> </span>miedzi, <span class=\"_ _11\"> </span>srebra <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>z\u0142ota </span></span></div><div class=\"t m0 x5e h8 yb81 ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">wsad\u00f3w <span class=\"_ _15\"> </span>w\u0142asnych. <span class=\"_ _15\"> </span>Przy <span class=\"_ _14\"> </span>czym<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>w <span class=\"_ _15\"> </span>przypadku <span class=\"_ _14\"> </span>miedzi <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>srebra <span class=\"_ _15\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>50% <span class=\"_ _14\"> </span>w <span class=\"_ _15\"> </span>odniesieniu <span class=\"_ _15\"> </span>do <span class=\"_ _14\"> </span>instrum<span class=\"_ _4\"></span>ent\u00f3w </span></div><div class=\"t m0 x5e h8 y277 ff3 fs6 fc0 sc0 ls0 ws0\">stanowi\u0105cych <span class=\"_ _f\"></span>obowi\u0105zki <span class=\"_ _f\"></span>Jednostki <span class=\"_ _f\"></span>Dominuj\u0105cej <span class=\"_ _0\"></span>(finansuj\u0105c<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>strategie <span class=\"_ _f\"></span>zabezpieczaj\u0105ce) <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>do <span class=\"_ _f\"></span>85% <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> odniesieniu<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x5e h8 y278 ff3 fs6 fc0 sc0 ls0 ws0\">do instrument\u00f3w <span class=\"_ _4\"></span>stanowi\u0105cyc<span class=\"_ _4\"></span>h prawa <span class=\"_ _4\"></span>Jednostki Dominuj\u0105<span class=\"_ _4\"></span>cej.<span class=\"ff2\"> </span></div><div class=\"t m0 xc6 h53 yb82 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">w <span class=\"_ _2\"> </span>wyso<span class=\"_ _3\"></span>ko\u015bci <span class=\"_ _2\"> </span>do  85% <span class=\"_ _2\"> </span>wie<span class=\"_ _3\"></span>lko\u015bci<span class=\"_ _4\"></span> <span class=\"_ _12\"> </span>planowanych <span class=\"_ _12\"> </span>miesi\u0119czn<span class=\"_ _4\"></span>ych  pr<span class=\"_ _4\"></span>zychod\u00f3w <span class=\"_ _12\"> </span>ze <span class=\"_ _12\"> </span>sprzeda\u017cy <span class=\"_ _2\"> </span>produkt\u00f3w  z <span class=\"_ _2\"> </span>wsad\u00f3w </span></span></div><div class=\"t m0 x5e h8 yb83 ff3 fs6 fc0 sc0 ls0 ws0\">w\u0142asnych <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>USD <span class=\"_ _1\"> </span>lub <span class=\"_ _2\"> </span>wielko\u015bci <span class=\"_ _1\"> </span>zakontraktowanych <span class=\"_ _1\"> </span>miesi\u0119cznych <span class=\"_ _1\"> </span>przep\u0142yw\u00f3w <span class=\"_ _1\"> </span>walutowych <span class=\"_ _2\"> </span>nett<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>w<span class=\"ff2\"> przypadku<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x5e h8 yb84 ff3 fs6 fc0 sc0 ls0 ws0\">innych <span class=\"_ _2\"> </span>walut. <span class=\"_ _12\"> </span>Dla <span class=\"_ _2\"> </span>cel\u00f3w  ob<span class=\"_ _4\"></span>liczania <span class=\"_ _2\"> </span>limitu <span class=\"_ _2\"> </span>wydatki  z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>obs\u0142ugi <span class=\"_ _2\"> </span>zad\u0142u\u017cenia  w <span class=\"_ _2\"> </span>USD <span class=\"_ _2\"> </span>pomniejszaj\u0105 <span class=\"_ _2\"> </span>nomina\u0142 </div><div class=\"t m0 x5e h8 yb85 ff2 fs6 fc0 sc0 ls0 ws0\">ekspozycji do za<span class=\"_ _4\"></span>bezpieczenia.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 ya5d ff3 fs6 fc0 sc0 ls0 ws0\">Odno\u015bnie <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>zmian st\u00f3p <span class=\"_ _3\"></span>procentowych <span class=\"_ _3\"></span>Jedn<span class=\"_ _4\"></span>ostka <span class=\"_ _3\"></span>Dominuj\u0105ca ust<span class=\"_ _3\"></span>ali\u0142a <span class=\"_ _3\"></span>limit zaanga\u017cowania <span class=\"_ _3\"></span>w instrumenty <span class=\"_ _3\"></span>pochodne </div><div class=\"t m0 x2d h8 y315 ff2 fs6 fc0 sc0 ls1c ws0\">do<span class=\"ls0\"> <span class=\"ff3\">100% war<span class=\"_ _4\"></span>to\u015bci nominalnej z<span class=\"_ _4\"></span>ad\u0142u\u017cenia w <span class=\"_ _4\"></span>ka\u017cdym <span class=\"_ _4\"></span>okresie odse<span class=\"_ _4\"></span>tkowym, wynikaj\u0105<span class=\"_ _4\"></span>cego z<span class=\"ff2\"> </span>podpisa<span class=\"_ _4\"></span>nych um\u00f3w.<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x2d h8 yb86 ff3 fs6 fc0 sc0 ls0 ws0\">Dla <span class=\"_ _3\"></span>wybranych sp\u00f3\u0142ek <span class=\"_ _3\"></span>wydobywcz<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>Grupy Kapita\u0142owej <span class=\"_ _3\"></span>limity zaanga\u017cowania <span class=\"_ _3\"></span>w instrumenty <span class=\"_ _3\"></span>pochodn<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>na<span class=\"ff2\"> <span class=\"ls16\">ry<span class=\"_ _3\"></span></span>nku miedzi </span></div><div class=\"t m0 x2d h8 yb87 ff3 fs6 fc0 sc0 ls0 ws0\">oraz <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku <span class=\"_ _f\"></span>walutowym <span class=\"_ _3\"></span>ustalono <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>poziomach <span class=\"_ _3\"></span>jak <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>Jednostce <span class=\"_ _f\"></span>Dominuj\u0105<span class=\"_ _4\"></span>cej, <span class=\"_ _3\"></span>natomiast <span class=\"_ _3\"></span>dla<span class=\"_ _3\"></span><span class=\"ff2\"> transakcji <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku <span class=\"_ _3\"></span>niklu, </span></div><div class=\"t m0 x2d h8 yb88 ff2 fs6 fc0 sc0 ls0 ws0\">srebra i <span class=\"ff3\">z\u0142ota <span class=\"_ _4\"></span>limit wynosi d<span class=\"_ _4\"></span>o 60% planowany<span class=\"_ _4\"></span>ch miesi\u0119czn<span class=\"_ _4\"></span>ych wolum<span class=\"_ _4\"></span>en\u00f3w sprz<span class=\"_ _4\"></span>eda\u017cy ze wsad<span class=\"_ _4\"></span>\u00f3w w\u0142asnych<span class=\"_ _4\"></span>. <span class=\"ff2\"> </span></span></div><div class=\"t m0 x2d h8 y3d ff3 fs6 fc0 sc0 ls0 ws0\">Limity odnosz\u0105 <span class=\"_ _4\"></span>si\u0119 zar\u00f3wno d<span class=\"_ _4\"></span>o transakcji z<span class=\"_ _4\"></span>abezpieczaj\u0105cyc<span class=\"_ _4\"></span>h, jak <span class=\"_ _4\"></span>i do instrument\u00f3w f<span class=\"_ _4\"></span>inansuj\u0105cych <span class=\"_ _4\"></span>takie transakcj<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 yb89 ff2 fs6 fc0 sc0 ls0 ws0\">Maksymalny <span class=\"_ _3\"></span>horyzont <span class=\"_ _f\"></span>czasowy, <span class=\"_ _3\"></span>w<span class=\"_ _3\"></span> <span class=\"ff3\">obr\u0119bie <span class=\"_ _3\"></span>kt\u00f3rego <span class=\"_ _f\"></span>Grupa <span class=\"_ _3\"></span>Kapita\u0142owa <span class=\"_ _f\"></span>podejmuje <span class=\"_ _3\"></span>decyzje <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>zakresie <span class=\"_ _f\"></span>ograniczania <span class=\"_ _3\"></span>ryzyka </span></div><div class=\"t m0 x2d h8 y230 ff2 fs6 fc0 sc0 ls0 ws0\">rynkowego, jest <span class=\"_ _3\"></span>zgodny z<span class=\"_ _3\"></span> proces<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>planowania techniczno-ekonomiczn<span class=\"_ _4\"></span>ego i <span class=\"_ _3\"></span>wynosi <span class=\"_ _3\"></span>5 lat, nato<span class=\"_ _3\"></span>mi<span class=\"_ _4\"></span>ast <span class=\"_ _3\"></span>w przypadku ryzyka </div><div class=\"t m0 x2d h8 y231 ff3 fs6 fc0 sc0 ls0 ws0\">stopy procento<span class=\"_ _4\"></span>wej obejmuje <span class=\"_ _4\"></span>okres d\u0142u<span class=\"_ _4\"></span>goterminow<span class=\"_ _4\"></span>ych zobow<span class=\"_ _4\"></span>i\u0105za\u0144 finansow<span class=\"_ _4\"></span>ych Grupy.<span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 yb8a ff2 fs6 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x2d h8 yb8b ff1 fs6 fc2 sc0 ls0 ws0\">Nota 7.5.1.2 Ryzy<span class=\"_ _4\"></span>ko zmian <span class=\"_ _4\"></span>cen met<span class=\"_ _4\"></span>ali </div><div class=\"t m0 x2d h8 yb8c ff3 fs6 fc0 sc0 ls0 ws0\">Jednostka Dominuj\u0105ca <span class=\"_ _4\"></span>nara\u017cona jest na <span class=\"_ _4\"></span>ryzyko zmian <span class=\"_ _4\"></span>cen sprzedawanych metali: m<span class=\"_ _4\"></span>iedzi, srebra, z\u0142ota i o\u0142owiu. Na<span class=\"_ _4\"></span>tomiast </div><div class=\"t m0 x2d h8 yb8d ff3 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _1\"> </span>Kapita\u0142owa <span class=\"_ _1\"> </span>KGHM <span class=\"_ _1\"> </span>INTERNATIO<span class=\"_ _4\"></span>NAL <span class=\"_ _0\"> </span>LTD.<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>jest <span class=\"_ _2\"> </span>nara\u017cona <span class=\"_ _0\"> </span>na <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _1\"> </span>fluktuacji <span class=\"_ _1\"> </span>cen <span class=\"_ _2\"> </span>miedzi, <span class=\"_ _0\"></span>z\u0142ota, <span class=\"_ _1\"> </span>niklu, <span class=\"_ _2\"> </span>molibdenu,<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 y237 ff2 fs6 fc0 sc0 ls0 ws0\">platyny i palladu.<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 yb8e ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _c\"> </span>Jednostce <span class=\"_ _c\"> </span>Do<span class=\"_ _3\"></span>minuj\u0105<span class=\"_ _4\"></span>cej <span class=\"_ _c\"> </span>oraz <span class=\"_ _c\"> </span>Grupie <span class=\"_ _d\"> </span>Kapita\u0142owa <span class=\"_ _c\"> </span>KGHM <span class=\"_ _c\"> </span>INTERNAT<span class=\"_ _3\"></span>IONAL <span class=\"_ _14\"> </span>LTD. <span class=\"_ _d\"> </span>formu\u0142y <span class=\"_ _c\"> </span>ustalania <span class=\"_ _c\"> </span>cen <span class=\"_ _d\"> </span>zawarte </div><div class=\"t m0 x2d h8 yb8f ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">kontraktach <span class=\"_ _3\"></span>fizycznej <span class=\"_ _3\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>oparte <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>g\u0142\u00f3wnie <span class=\"_ _f\"></span>na<span class=\"_ _3\"></span></span> <span class=\"ff3\">\u015bred<span class=\"_ _4\"></span>nich <span class=\"_ _3\"></span>miesi\u0119cznych <span class=\"_ _3\"></span>notowaniach <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>Londy\u0144skiej <span class=\"_ _3\"></span>Gie\u0142dy <span class=\"_ _3\"></span>Metali </span></div><div class=\"t m0 x2d h8 yb90 ff2 fs6 fc0 sc0 ls0 ws0\">w przypadku <span class=\"_ _10\"> </span>miedzi <span class=\"_ _11\"> </span>i innych <span class=\"_ _10\"> </span>metali <span class=\"_ _11\"> </span>podstawowych <span class=\"_ _10\"> </span>oraz <span class=\"_ _11\"> </span>z <span class=\"ff3\">Londy\u0144skiego <span class=\"_ _10\"> </span>Rynku <span class=\"_ _11\"> </span>Kruszc\u00f3w <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>o<span class=\"_ _3\"></span>dni<span class=\"_ _4\"></span>esieniu <span class=\"_ _10\"> </span>d<span class=\"_ _3\"></span><span class=\"ff2\">o <span class=\"_ _10\"> </span>met<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>i </span></span></div><div class=\"t m0 x2d h8 y23b ff3 fs6 fc0 sc0 ls0 ws0\">szlachetnych.  W <span class=\"_ _19\"> </span>ramach <span class=\"_ _10\"> </span>polityki  handlowej, <span class=\"_ _19\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostka  Dominuj\u0105ca  oraz <span class=\"_ _10\"> </span>KGHM  INTERNATIONAL  LTD. <span class=\"_ _10\"> </span>ustalaj\u0105  baz\u0119 </div><div class=\"t m0 x2d h8 yb91 ff3 fs6 fc0 sc0 ls0 ws0\">cenow\u0105 dla kon<span class=\"_ _4\"></span>trakt\u00f3w fizyczn<span class=\"_ _4\"></span>ych ja<span class=\"_ _4\"></span>ko \u015bredni\u0105 cen z<span class=\"_ _4\"></span> odpowiedni<span class=\"_ _4\"></span>ego miesi\u0105ca <span class=\"_ _4\"></span>w<span class=\"ff2\"> </span>przysz\u0142o\u015bci.<span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 yb92 ff3 fs6 fc0 sc0 ls0 ws0\">Trwa\u0142e <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>bezpo\u015bredni<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>powi\u0105zanie <span class=\"_ _11\"> </span>strumienia <span class=\"_ _11\"> </span>wp\u0142yw\u00f3w <span class=\"_ _15\"> </span>ze <span class=\"_ _11\"> </span>sprzeda\u017cy <span class=\"_ _11\"> </span>z <span class=\"_ _15\"> </span>cenami <span class=\"_ _11\"> </span>metali, <span class=\"_ _11\"> </span>przy <span class=\"_ _11\"> </span>jednoczesnym <span class=\"_ _11\"> </span>braku </div><div class=\"t m0 x2d h8 yb93 ff3 fs6 fc0 sc0 ls0 ws0\">analogicznej <span class=\"_ _3\"></span>relacji <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>stronie <span class=\"_ _f\"></span>wydatk<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _3\"></span>prowadzi <span class=\"_ _f\"></span>do <span class=\"_ _3\"></span>powstania <span class=\"_ _f\"></span>ekspozycji <span class=\"_ _3\"></span>strategicznej. <span class=\"_ _3\"></span>Z <span class=\"_ _f\"></span>kolei <span class=\"_ _3\"></span>ekspozycja <span class=\"_ _3\"></span>operacyjna<span class=\"_ _3c\"> </span> </div><div class=\"t m0 x2d h8 yb94 ff2 fs6 fc0 sc0 ls0 ws0\">wynika <span class=\"_ _15\"> </span>z <span class=\"ff3\">mo\u017cliwych <span class=\"_ _11\"> </span>niedopasowa\u0144 <span class=\"_ _15\"> </span>warunk\u00f3w <span class=\"_ _11\"> </span>cenowych <span class=\"_ _15\"> </span>kontrakt\u00f3w <span class=\"_ _15\"> </span>fizycznych <span class=\"_ _11\"> </span>wzgl\u0119dem<span class=\"_ _3\"></span></span> <span class=\"_ _15\"> </span><span class=\"ff3\">profilu <span class=\"_ _15\"> </span>funkcjonuj\u0105<span class=\"_ _4\"></span>ceg<span class=\"_ _4\"></span>o </span></div><div class=\"t m0 x2d h8 yb95 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">Grupie, w sz<span class=\"_ _4\"></span>czeg\u00f3lno\u015bci <span class=\"_ _4\"></span>w<span class=\"ff2\"> zakresie r<span class=\"_ _4\"></span>eferencyjnych <span class=\"_ _4\"></span>cen i <span class=\"ff3\">okres\u00f3w <span class=\"_ _4\"></span>kwotowania.<span class=\"_ _3c\"> </span></span></span></span><span class=\"ff3\"><span class=\"ff2\"><span class=\"ff3\"> <span class=\"ff2\"> </span></span></span></span></div></div>Na <span class=\"_ _f\"></span>rynku <span class=\"_ _3\"></span>metali <span class=\"_ _f\"></span>Grupa <span class=\"_ _f\"></span>posiada <span class=\"_ _f\"></span>tzw. <span class=\"_ _f\"></span>pozycj\u0119 <span class=\"_ _f\"></span>d\u0142ug\u0105, <span class=\"_ _3\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>znaczy <span class=\"_ _f\"></span>nadwy\u017ck\u0119 <span class=\"_ _3\"></span>sprzeda\u017cy <span class=\"_ _f\"></span>nad <span class=\"_ _3\"></span>zakupami. <span class=\"_ _f\"></span>Analizuj\u0105c <span class=\"_ _3\"></span>ekspo<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ycj\u0119 strategiczn\u0105 <span class=\"_ _1\"> </span>Grupy <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _2\"> </span>rynkowe,<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>nale\u017cy <span class=\"_ _2\"> </span>pomniejszy\u0107 <span class=\"_ _1\"> </span>wolumen <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>metali <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>ilo\u015b\u0107 <span class=\"_ _1\"> </span>zakupionych <span class=\"_ _1\"> </span>metali <span class=\"_ _1\"> </span>we wsadach obcych<span class=\"_ _3c\"> </span>.<span class=\"_ _3c\"> </span>W tabeli poni\u017cej zaprezentowa<span class=\"_ _4\"></span>no ekspozycj\u0119 strate<span class=\"_ _4\"></span>giczn\u0105 Grupy Kapita\u0142owej <span class=\"ff2\">na ryzyko zmian cen miedzi i srebra w latach </span>2022<span class=\"ls0\">-</span>2023.<span class=\"ls0\"> </span>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12<span class=\"_ _4\"></span>.2023 od 01.01.202<span class=\"_ _4\"></span>2 do 31.12<span class=\"_ _4\"></span>.2022 Netto Sprzeda\u017c<span class=\"ff1\"> </span>Zakup Netto Sprzeda\u017c<span class=\"ff1\"> </span>Zakup Mied\u017a [t]<span class=\"ff1\"> </span>416 122 628 130 212 008 391 180 619 944 228 764 Srebro [t] 1 343 1 <span class=\"lse\">361</span> 18<span class=\"ls0\"> </span>1 322 1 347 25<span class=\"ls0\"> </span>Nomina\u0142 strategii zabezpieczaj\u0105c<span class=\"_ _4\"></span>ych cen\u0119 miedzi rozliczonych w 2023 r. stanowi\u0142 <span class=\"_ _3\"></span>oko\u0142<span class=\"_ _4\"></span>o 32% (w 2022 r. <span class=\"_ _3\"></span>25%) zrealizowanej<span class=\"_ _4\"></span> przez <span class=\"ff3\">Jednostk<span class=\"_ _4\"></span>\u0119 Dominuj\u0105c\u0105<span class=\"ff2\"> </span>ca\u0142k<span class=\"_ _4\"></span>owitej sprzeda\u017cy t<span class=\"_ _4\"></span>ego metalu (st<span class=\"_ _4\"></span>anowi\u0142o to ok<span class=\"_ _4\"></span>o\u0142o 50% sprzeda\u017c<span class=\"_ _4\"></span>y netto<span class=\"_ _3c\"> </span></span>1 w 2023 r<span class=\"_ _4\"></span>. i 42% w 2022 r.).  Nomina\u0142 strategii za<span class=\"_ _4\"></span>bezpieczaj\u0105c<span class=\"_ _4\"></span>ych cen\u0119 srebra rozlicz<span class=\"_ _4\"></span>onych w 202<span class=\"_ _4\"></span>3 r. stanowi\u0142 oko\u0142o 10% zrealiz<span class=\"_ _4\"></span>owanej przez J<span class=\"_ _4\"></span>ednostk\u0119 Dominuj\u0105c\u0105 ca\u0142k<span class=\"_ _4\"></span>owitej sprzeda<span class=\"_ _4\"></span>\u017cy<span class=\"ff2\"> tego metalu (24<span class=\"_ _4\"></span>% w 2022<span class=\"_ _4\"></span> r.). </span>Zgodnie <span class=\"_ _11\"> </span>z <span class=\"_ _15\"> </span>Polityk\u0105 <span class=\"_ _11\"> </span>Zarz\u0105dzania <span class=\"_ _11\"> </span>Ryzykiem <span class=\"_ _15\"> </span>Rynkowym,<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>2023 <span class=\"_ _11\"> </span>r. <span class=\"_ _15\"> </span>Jednostka <span class=\"_ _11\"> </span>Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105ca <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>bie<span class=\"_ _3\"></span>\u017c\u0105co <span class=\"_ _11\"> </span>monitorowa\u0142a<span class=\"_ _4\"></span> i <span class=\"ff3\">analizowa\u0142a <span class=\"_ _f\"></span>otoczenie <span class=\"_ _3\"></span>makroekonomiczne <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>sytuacj\u0119 <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rynkach <span class=\"_ _3\"></span>finansowych, <span class=\"_ _f\"></span>a <span class=\"_ _0\"></span>tak\u017ce <span class=\"_ _f\"></span>identyfikowa\u0142a <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>dokonywa\u0142a </span>pomiar\u00f3w ryzyka ryn<span class=\"_ _4\"></span>kowego zwi\u0105z<span class=\"_ _4\"></span>anego<span class=\"ff2\"> </span>ze zmianami cen metali<span class=\"_ _4\"></span> (badanie wp\u0142ywu czynnik<span class=\"_ _4\"></span>\u00f3w ryzyka rynko<span class=\"_ _4\"></span>wego na wynik<span class=\"_ _4\"></span> finansowy, <span class=\"_ _2\"> </span>bilans, <span class=\"_ _2\"> </span>rachunek  pr<span class=\"_ _4\"></span>zep\u0142yw\u00f3w). <span class=\"_ _2\"> </span>W  20<span class=\"_ _4\"></span>23 <span class=\"_ _2\"> </span>r.  nie <span class=\"_ _2\"> </span>wdro\u017cono <span class=\"_ _2\"> </span>\u017cadnych  transa<span class=\"_ _4\"></span>kcji <span class=\"_ _2\"> </span>zabezpieczaj\u0105cych <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>rynkach miedzi <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>srebra. <span class=\"_ _0\"></span>Wszystkie <span class=\"_ _f\"></span>transakcje <span class=\"_ _f\"></span>pochodne <span class=\"_ _f\"></span>zawarte <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>poprzednich <span class=\"_ _0\"></span><span class=\"ff3\">okresach <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _f\"></span>strategicznego <span class=\"_ _f\"></span>zarz\u0105dzania </span>Sp\u00f3\u0142ki przed ryzyki<span class=\"_ _4\"></span>em zmian <span class=\"_ _4\"></span>cen metali z<span class=\"_ _4\"></span>osta\u0142y rozlicz<span class=\"_ _4\"></span>one. <span class=\"ff2\"> </span>W <span class=\"ff3\">ramach <span class=\"_ _3\"></span>zarz\u0105dzania <span class=\"_ _3\"></span>pozycj\u0105 <span class=\"_ _f\"></span>handlow\u0105 <span class=\"_ _f\"></span>netto<span class=\"_ _3c\"> </span></span>2 <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>2023 <span class=\"_ _3\"></span>r. <span class=\"_ _f\"></span>zawarto <span class=\"_ _f\"></span>tzw. <span class=\"_ _f\"></span>dostosowawcze <span class=\"_ _3\"></span>transakcje <span class=\"_ _3\"></span>pochodne <span class=\"_ _f\"></span>typu <span class=\"_ _f\"></span><span class=\"ff6\">swap</span> na<span class=\"ls0\"> <span class=\"ff3\">rynku miedzi <span class=\"_ _4\"></span>oraz z\u0142ota z<span class=\"_ _4\"></span> terminami z<span class=\"_ _4\"></span>apadalno\u015bci do czerwca<span class=\"_ _4\"></span> 20<span class=\"_ _4\"></span>24 r.<span class=\"ff2\"> </span></span></span>W  efekcie,  wed\u0142ug  stanu<span class=\"_ _4\"></span>  na  31<span class=\"_ _4\"></span>  grudnia  2023  r<span class=\"_ _4\"></span>.  Jednostka  Dominuj\u0105ca  p<span class=\"_ _4\"></span>osiada\u0142a  otwart<span class=\"_ _4\"></span>e  pozycje  w  ins<span class=\"_ _4\"></span>trumentach<span class=\"_ _4\"></span> pochodnych <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>rynku <span class=\"_ _f\"></span>metali <span class=\"_ _f\"></span>zawarte <span class=\"_ _0\"></span>wy\u0142\u0105cznie <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _f\"></span>zarz\u0105dzania <span class=\"_ _f\"></span>pozycj\u0105 <span class=\"_ _0\"></span>handlow\u0105 <span class=\"_ _f\"></span>netto <span class=\"_ _f\"></span>(dla <span class=\"_ _0\"></span>9,2 <span class=\"_ _f\"></span>tys. <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>on <span class=\"_ _f\"></span>miedzi<span class=\"_ _3\"></span><span class=\"ff2 ls2c\">, </span>18,3 <span class=\"ff3\">tys. uncji <span class=\"_ _4\"></span>z\u0142ota) z<span class=\"ff2\"> terminami <span class=\"_ _4\"></span>rozliczenia d<span class=\"_ _4\"></span>o czerwca 20<span class=\"_ _4\"></span>24 r. </span></span>Wed\u0142ug <span class=\"_ _f\"></span>stanu <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>grudnia <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca <span class=\"_ _3\"></span>posiada\u0142a <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>twarte <span class=\"_ _3\"></span>pozycje <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>instrumentach <span class=\"_ _f\"></span>pochodnych <span class=\"_ _3\"></span>na rynku <span class=\"_ _10\"> </span>miedzi <span class=\"_ _11\"> </span>dla 193,5 <span class=\"ff3\">tys. <span class=\"_ _11\"> </span>ton <span class=\"_ _10\"> </span>(w <span class=\"_ _11\"> </span>tym: <span class=\"_ _11\"> </span>189 <span class=\"_ _11\"> </span>tys. <span class=\"_ _11\"> </span>ton <span class=\"_ _11\"> </span>wynika\u0142o <span class=\"_ _10\"> </span>ze <span class=\"_ _11\"> </span>strategicznego <span class=\"_ _11\"> </span>zarz\u0105dzania <span class=\"_ _10\"> </span>ryzykiem <span class=\"_ _11\"> </span>rynkowym, </span>natomiast <span class=\"_ _3\"></span>4,3 tys. <span class=\"ff3\">ton <span class=\"_ _3\"></span>zawarte <span class=\"_ _3\"></span>zosta\u0142o <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _3\"></span>zarz\u0105dzania <span class=\"_ _3\"></span>pozycj\u0105 <span class=\"_ _f\"></span>handlow\u0105 <span class=\"_ _3\"></span>netto) <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>4,2 <span class=\"_ _3\"></span>mln <span class=\"_ _f\"></span>uncji <span class=\"_ _f\"></span>troja\u0144skich </span>srebra. W  2022  r.  oraz  w  20<span class=\"_ _4\"></span>23  r.  KGH<span class=\"_ _4\"></span>M  INTERNATIO<span class=\"_ _4\"></span>NAL  LTD.  ani <span class=\"_ _12\"> </span>\u017cadna  ze  sp\u00f3\u0142ek  wyd<span class=\"_ _4\"></span>obywczy<span class=\"_ _4\"></span>ch  nie  wdr<span class=\"_ _4\"></span>o\u017cy\u0142y<span class=\"_ _3\"></span><span class=\"ff2\">  transakcji<span class=\"_ _4\"></span> </span>terminowych na<span class=\"_ _4\"></span> rynku metali<span class=\"_ _4\"></span>. <span class=\"fsc\"> </span>Na<span class=\"ls0\"> <span class=\"ff3\">dzie\u0144 <span class=\"_ _10\"> </span>31 <span class=\"_ _10\"> </span>grudnia <span class=\"_ _10\"> </span>2023 <span class=\"_ _10\"> </span>r. <span class=\"_ _11\"> </span>ryzyko <span class=\"_ _10\"> </span>zmian <span class=\"_ _10\"> </span>cen <span class=\"_ _10\"> </span>metali <span class=\"_ _10\"> </span>dotyczy\u0142o <span class=\"_ _10\"> </span>tak\u017ce <span class=\"_ _10\"> </span>instrument\u00f3w <span class=\"_ _10\"> </span>pochodn<span class=\"_ _4\"></span>ych <span class=\"_ _10\"> </span>wbudowanych </span></span>w <span class=\"ff3\">kontraktach <span class=\"_ _4\"></span>zakupu wsad\u00f3w <span class=\"_ _4\"></span>obcych, <span class=\"_ _4\"></span>zawartych prz<span class=\"_ _4\"></span>ez Jedn<span class=\"_ _4\"></span>ostk\u0119 Dominuj\u0105c\u0105.<span class=\"ff2\"> </span></span>1 <span class=\"ff5\">Sprzeda\u017c mi<span class=\"_ _3\"></span>edzi pomniejszona o zakupy mi<span class=\"_ _3\"></span>edzi we wsadach obcych.<span class=\"_ _3\"></span></span> 2 <span class=\"ff5\">Stosowane<span class=\"_ _3\"></span> w celu reagowania na zmiany u<span class=\"_ _3\"></span>stale\u0144 kontraktowych klien<span class=\"_ _3\"></span>t\u00f3w, wyst\u0119puj\u0105ce niestandard<span class=\"_ _3\"></span>owe warunki cenowe przy<span class=\"_ _3\"></span> sprzeda\u017c<span class=\"_ _3\"></span></span>y m<span class=\"_ _3\"></span>etali oraz zakupy m<span class=\"_ _3\"></span>ateria\u0142\u00f3w miedziono\u015bn<span class=\"_ _3\"></span>ych.<div class=\"c w42 h4b gsde3\"><div class=\"t m0 x1d h18 y5f ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1d h8 ya37 ff4 fs6 fc2 sc0 ls0 ws0\">Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci Grupy <span class=\"_ _4\"></span>Kapita\u0142owej na r<span class=\"_ _4\"></span>yzyko zmian <span class=\"_ _4\"></span>cen miedzi, <span class=\"_ _4\"></span>srebra i z\u0142ot<span class=\"_ _4\"></span>a w latach <span class=\"ff1 lsf\">2022<span class=\"ls0\">-</span>2023<span class=\"ls0\"> </span></span></div><div class=\"t m0 x1d h8 ybb7 ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w1e5 h14b gsde4\"><div class=\"t m0 x11 h5 y9fa ff1 fs3 fc2 sc0 ls0 ws0\">Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia finansowe<span class=\"_ _3\"></span></span> </div><div class=\"t m0 x11 h5 y10 ff4 fs3 fc2 sc0 ls0 ws0\">na dzie\u0144 31.12.202<span class=\"_ _3\"></span>3<span class=\"ff1\"> </span></div></div><div class=\"c w1e6 h14c gsde5\"><div class=\"t m0 x1b h5 y778 ff4 fs3 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 <span class=\"ff1\"> </span></div><div class=\"t m0 xdd h5 y4dd ff4 fs3 fc2 sc0 ls0 ws0\">nara\u017cona <span class=\"ff1\"> </span></div><div class=\"t m0 x25 h5 y3e8 ff1 fs3 fc2 sc0 ls0 ws0\">na ryzyko </div></div><div class=\"c w1e7 h14c gsde6\"><div class=\"t m0 x6b h5 y778 ff4 fs3 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 <span class=\"ff1\"> </span></div><div class=\"t m0 x26 h5 y4dd ff1 fs3 fc2 sc0 ls0 ws0\">bilansowa </div><div class=\"t m0 x1e h5 y3e8 ff1 fs3 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _3\"></span> </div></div><div class=\"c w1e8 h3e gsde7\"><div class=\"t m0 x68 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">Zmiana cen MIEDZI <span class=\"_ _3\"></span>[USD/t] </div></div><div class=\"c w1e9 h3e gsde8\"><div class=\"t m0 x7d h5 y10 ff4 fs3 fc2 sc0 ls0 ws0\">Zmiana cen Z\u0141OTA [<span class=\"_ _3\"></span>USD/uncj\u0119]<span class=\"ff1\"> </span></div></div><div class=\"c w1ea ha9 gsde9\"><div class=\"t m0 x9c h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">10 102 (+21%)<span class=\"_ _3\"></span> </div></div><div class=\"c w1eb ha9 gsdea\"><div class=\"t m0 x9b h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">6 579 (-21%) </div></div><div class=\"c w1a5 ha9 gsdeb\"><div class=\"t m0 x20 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">2 391 (+16%) </div></div><div class=\"c w1ec ha9 gsdec\"><div class=\"t m0 xdd h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">1 738 (-16%) </div></div><div class=\"c w1ed h14d gsded\"><div class=\"t m0 x9b h5 y9fa ff2 fs3 fc2 sc0 ls0 ws0\">wynik  </div><div class=\"t m0 xdd h5 y10 ff2 fs3 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w1e6 h14d gsdee\"><div class=\"t m0 x20 h5 y5f2 ff3 fs3 fc2 sc0 ls0 ws0\">pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span></div><div class=\"t m0 x39 h5 y9fa ff3 fs3 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x1b h5 y10 ff2 fs3 fc2 sc0 ls0 ws0\">dochody<span class=\"ff1\"> </span></div></div><div class=\"c w1ed h14d gsdef\"><div class=\"t m0 x9b h5 y9fa ff2 fs3 fc2 sc0 ls0 ws0\">wynik  </div><div class=\"t m0 xdd h5 y10 ff2 fs3 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w125 h14d gsdf0\"><div class=\"t m0 xdd h5 y5f2 ff3 fs3 fc2 sc0 ls0 ws0\">pozosta\u0142e<span class=\"ff2\"> </span></div><div class=\"t m0 x20 h5 y9fa ff3 fs3 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x26 h5 y10 ff2 fs3 fc2 sc0 ls0 ws0\">dochody<span class=\"ff1\"> </span></div></div><div class=\"c w1a5 h14d gsdf1\"><div class=\"t m0 x83 h5 y9fa ff2 fs3 fc2 sc0 ls0 ws0\">wynik  </div><div class=\"t m0 x9c h18 y10 ff2 fs3 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff7 fs8 fc0\"> </span></div></div><div class=\"c w1ec h14d gsdf2\"><div class=\"t m0 x17 h5 y9fa ff2 fs3 fc2 sc0 ls0 ws0\">wynik  </div><div class=\"t m0 x40 h18 y10 ff2 fs3 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff7 fs8 fc0\"> </span></div></div><div class=\"c w1e5 hcd gsdf3\"><div class=\"t m0 x11 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Cu)<span class=\"_ _3\"></span> </div></div><div class=\"c w1e6 hcd gsdf4\"><div class=\"t m0 x5b h5 ye3 ff1 fs3 fc0 sc0 ls0 ws0\">(5) </div></div><div class=\"c w1e7 hcd gsdf5\"><div class=\"t m0 x22 h5 ye3 ff1 fs3 fc0 sc0 ls0 ws0\">(5) </div></div><div class=\"c w1ed hcd gsdf6\"><div class=\"t m0 xc3 h5 ye3 ff2 fs3 fc0 sc0 ls6 ws0\">(28)<span class=\"ls0\"> </span></div></div><div class=\"c w1e6 hcd gsdf7\"><div class=\"t m0 x22 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ed hcd gsdf8\"><div class=\"t m0 x5b h5 ye3 ff2 fs3 fc0 sc0 ls11 ws0\">47<span class=\"ls0\"> </span></div></div><div class=\"c w125 hcd gsdf9\"><div class=\"t m0 x22 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 hcd gsdfa\"><div class=\"t m0 x3d h5 y127 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ec hcd gsdfb\"><div class=\"t m0 x6f h5 y127 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1e5 hcd gsdfc\"><div class=\"t m0 x11 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Au)<span class=\"_ _3\"></span> </div></div><div class=\"c w1e6 hcd gsdfd\"><div class=\"t m0 x5b h5 ye3 ff1 fs3 fc0 sc0 ls0 ws0\">(5) </div></div><div class=\"c w1e7 hcd gsdfe\"><div class=\"t m0 x22 h5 ye3 ff1 fs3 fc0 sc0 ls0 ws0\">(5) </div></div><div class=\"c w1ed hcd gsdff\"><div class=\"t m0 x22 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1e6 hcd gse00\"><div class=\"t m0 x22 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ed hcd gse01\"><div class=\"t m0 x22 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w125 hcd gse02\"><div class=\"t m0 x22 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 hcd gse03\"><div class=\"t m0 x23 h5 y127 ff2 fs3 fc0 sc0 ls6 ws0\">(19)<span class=\"ls0\"> </span></div></div><div class=\"c w1ec hcd gse04\"><div class=\"t m0 x3e h5 y127 ff2 fs3 fc0 sc0 ls11 ws0\">28<span class=\"ls0\"> </span></div></div><div class=\"c w1e5 hcd gse05\"><div class=\"t m0 x11 h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">Wbudowane in<span class=\"_ _3\"></span>strumenty pochodn<span class=\"_ _3\"></span>e (Cu, Au) </div></div><div class=\"c w1e6 hcd gse06\"><div class=\"t m0 x5a h5 ye0 ff1 fs3 fc0 sc0 ls0 ws0\">(26) </div></div><div class=\"c w1e7 hcd gse07\"><div class=\"t m0 x64 h5 ye0 ff1 fs3 fc0 sc0 ls0 ws0\">(26) </div></div><div class=\"c w1ed hcd gse08\"><div class=\"t m0 xc3 h5 ye0 ff2 fs3 fc0 sc0 ls6 ws0\">(78)<span class=\"ls0\"> </span></div></div><div class=\"c w1e6 hcd gse09\"><div class=\"t m0 x22 h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ed hcd gse0a\"><div class=\"t m0 x5b h5 ye0 ff2 fs3 fc0 sc0 ls11 ws0\">99<span class=\"ls0\"> </span></div></div><div class=\"c w125 hcd gse0b\"><div class=\"t m0 x22 h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 hcd gse0c\"><div class=\"t m0 x23 h5 y127 ff2 fs3 fc0 sc0 ls6 ws0\">(24)<span class=\"ls0\"> </span></div></div><div class=\"c w1ec hcd gse0d\"><div class=\"t m0 x3e h5 y127 ff2 fs3 fc0 sc0 ls11 ws0\">26<span class=\"ls0\"> </span></div></div><div class=\"c w1ee ha9 gse0e\"><div class=\"t m0 x165 h5 y56 ff4 fs3 fc2 sc0 ls0 ws0\">Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w1ed ha9 gse0f\"><div class=\"t m0 x13 h5 y56 ff1 fs3 fc0 sc0 ls0 ws0\">(106) </div></div><div class=\"c w1e6 ha9 gse10\"><div class=\"t m0 x22 h5 y56 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ed ha9 gse11\"><div class=\"t m0 xc3 h5 y56 ff1 fs3 fc0 sc0 ls3 ws0\">146<span class=\"ls0\"> </span></div></div><div class=\"c w125 ha9 gse12\"><div class=\"t m0 x22 h5 y56 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 ha9 gse13\"><div class=\"t m0 x18 h5 y56 ff1 fs3 fc0 sc0 ls0 ws0\">(43) </div></div><div class=\"c w1ec ha9 gse14\"><div class=\"t m0 x3e h5 y56 ff1 fs3 fc0 sc0 ls3 ws0\">54<span class=\"ls0\"> </span></div></div><div class=\"c w1ee h3e gse15\"><div class=\"t m0 xf0 h5 y10 ff4 fs3 fc2 sc0 ls0 ws0\">Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w1ed h3e gse16\"><div class=\"t m0 x22 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1e6 h3e gse17\"><div class=\"t m0 x22 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ed h3e gse18\"><div class=\"t m0 x22 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w125 h3e gse19\"><div class=\"t m0 x22 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a5 h3e gse1a\"><div class=\"t m0 x3d h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ec h3e gse1b\"><div class=\"t m0 x6f h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ef h150 gse1c\"><div class=\"t m0 x11 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Aktywa i <span class=\"ff4\">zobowi<span class=\"_ _3\"></span>\u0105zania finansowe<span class=\"_ _3\"></span></span> </div><div class=\"t m0 x11 h5 y10 ff4 fs3 fc2 sc0 ls0 ws0\">na dzie\u0144 31.12.202<span class=\"_ _3\"></span>2<span class=\"ff1\"> </span></div></div><div class=\"c w1f0 h151 gse1d\"><div class=\"t m0 x26 h5 ybc3 ff4 fs3 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 <span class=\"ff1\"> </span></div><div class=\"t m0 xdd h5 ybc4 ff4 fs3 fc2 sc0 ls0 ws0\">nara\u017cona <span class=\"ff1\"> </span></div><div class=\"t m0 x25 h5 y3e8 ff1 fs3 fc2 sc0 ls0 ws0\">na ryzyko </div></div><div class=\"c w1f1 h151 gse1e\"><div class=\"t m0 x6b h5 ybc3 ff4 fs3 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 <span class=\"ff1\"> </span></div><div class=\"t m0 x26 h5 ybc4 ff1 fs3 fc2 sc0 ls0 ws0\">bilansowa </div><div class=\"t m0 x1e h5 y3e8 ff1 fs3 fc2 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w1e8 h3e gse1f\"><div class=\"t m0 x68 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">Zmiana cen MIEDZI <span class=\"_ _3\"></span>[USD/t] </div></div><div class=\"c w1e9 h3e gse20\"><div class=\"t m0 x7d h5 y10 ff4 fs3 fc2 sc0 ls0 ws0\">Zmiana cen Z\u0141OTA [<span class=\"_ _3\"></span>USD/uncj\u0119]<span class=\"ff1\"> </span></div></div><div class=\"c w1f2 h3e gse21\"><div class=\"t m0 xbb h5 y10 ff4 fs3 fc2 sc0 ls0 ws0\">Zmiana cen SREB<span class=\"_ _3\"></span>RA [USD/uncj\u0119]<span class=\"ff1\"> </span></div></div><div class=\"c w1ea h3e gse22\"><div class=\"t m0 x9c h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">10 293 (+23%)<span class=\"_ _3\"></span> </div></div><div class=\"c w1eb h3e gse23\"><div class=\"t m0 x9b h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">6 463 (-23%) </div></div><div class=\"c w1a4 h3e gse24\"><div class=\"t m0 x20 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">2 107 (+15%) </div></div><div class=\"c w1ce h3e gse25\"><div class=\"t m0 xdd h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">1 524 (-16%) </div></div><div class=\"c w1f3 h3e gse26\"><div class=\"t m0 x51 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">31,69 (+32%) </div></div><div class=\"c w1f4 h3e gse27\"><div class=\"t m0 x9c h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">17,06 (-29%)<span class=\"_ _3\"></span> </div></div><div class=\"c w1ed h152 gse28\"><div class=\"t m0 x9b h5 yfc ff2 fs3 fc2 sc0 ls0 ws0\">wynik  </div><div class=\"t m0 xdd h5 y10 ff2 fs3 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w1e6 h152 gse29\"><div class=\"t m0 x20 h5 y5db ff3 fs3 fc2 sc0 ls0 ws0\">pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span></div><div class=\"t m0 x39 h5 yfc ff3 fs3 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x1b h5 y10 ff2 fs3 fc2 sc0 ls0 ws0\">dochody<span class=\"ff1\"> </span></div></div><div class=\"c w1f5 h152 gse2a\"><div class=\"t m0 x9b h5 yfc ff2 fs3 fc2 sc0 ls0 ws0\">wynik  </div><div class=\"t m0 xdd h5 y10 ff2 fs3 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w1f6 h152 gse2b\"><div class=\"t m0 x20 h5 y5db ff3 fs3 fc2 sc0 ls0 ws0\">pozosta\u0142e<span class=\"ff2\"> </span></div><div class=\"t m0 x20 h5 yfc ff3 fs3 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x26 h5 y10 ff2 fs3 fc2 sc0 ls0 ws0\">dochody<span class=\"ff1\"> </span></div></div><div class=\"c w1a4 h152 gse2c\"><div class=\"t m0 x83 h5 yfc ff2 fs3 fc2 sc0 ls0 ws0\">wynik  </div><div class=\"t m0 x9c h18 y10 ff2 fs3 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff7 fs8 fc0\"> </span></div></div><div class=\"c w1ce h152 gse2d\"><div class=\"t m0 x17 h5 yfc ff2 fs3 fc2 sc0 ls0 ws0\">wynik  </div><div class=\"t m0 x40 h18 y10 ff2 fs3 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff7 fs8 fc0\"> </span></div></div><div class=\"c w1f7 h152 gse2e\"><div class=\"t m0 x9c h5 yfc ff2 fs3 fc2 sc0 ls0 ws0\">wynik  </div><div class=\"t m0 x11 h5 y10 ff2 fs3 fc2 sc0 ls0 ws0\">finansowy </div></div><div class=\"c w38 h152 gse2f\"><div class=\"t m0 x25 h5 y5db ff3 fs3 fc2 sc0 ls0 ws0\">pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span></div><div class=\"t m0 xdd h5 yfc ff3 fs3 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x1e h5 y10 ff2 fs3 fc2 sc0 ls0 ws0\">dochody </div></div><div class=\"c w1f8 h152 gse30\"><div class=\"t m0 x9c h5 yfc ff2 fs3 fc2 sc0 ls0 ws0\">wynik  </div><div class=\"t m0 x37 h5 y10 ff2 fs3 fc2 sc0 ls0 ws0\">finansowy </div></div><div class=\"c w1f9 h152 gse31\"><div class=\"t m0 x25 h5 y5db ff3 fs3 fc2 sc0 ls0 ws0\">pozosta\u0142e<span class=\"ff2\"> </span></div><div class=\"t m0 xdd h5 yfc ff3 fs3 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x1e h5 y10 ff2 fs3 fc2 sc0 ls0 ws0\">dochody </div></div><div class=\"c w1ef h154 gse32\"><div class=\"t m0 x11 h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Cu)<span class=\"_ _3\"></span> </div></div><div class=\"c w1f0 h154 gse33\"><div class=\"t m0 xc3 h5 ye0 ff1 fs3 fc0 sc0 ls3 ws0\">161<span class=\"ls0\"> </span></div></div><div class=\"c w1f1 h154 gse34\"><div class=\"t m0 x83 h5 ye0 ff1 fs3 fc0 sc0 ls3 ws0\">161<span class=\"ls0\"> </span></div></div><div class=\"c w1ed h154 gse35\"><div class=\"t m0 xc3 h5 ye0 ff2 fs3 fc0 sc0 ls6 ws0\">(49)<span class=\"ls0\"> </span></div></div><div class=\"c w1e6 h154 gse36\"><div class=\"t m0 x6b h5 ye0 ff2 fs3 fc0 sc0 ls6 ws0\">(1<span class=\"ls0\"> 026) </span></div></div><div class=\"c w1f5 h154 gse37\"><div class=\"t m0 x5b h5 ye0 ff2 fs3 fc0 sc0 ls11 ws0\">17<span class=\"ls0\"> </span></div></div><div class=\"c w1f6 h154 gse38\"><div class=\"t m0 x5a h5 ye0 ff2 fs3 fc0 sc0 ls11 ws0\">935<span class=\"ls0\"> </span></div></div><div class=\"c w1a4 h154 gse39\"><div class=\"t m0 x3d h5 y1b8 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ce h154 gse3a\"><div class=\"t m0 x6f h5 y1b8 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f7 h154 gse3b\"><div class=\"t m0 x17 h5 y1b8 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w38 h154 gse3c\"><div class=\"t m0 x17 h5 y1b8 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f8 h154 gse3d\"><div class=\"t m0 x17 h5 y1b8 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f9 h154 gse3e\"><div class=\"t m0 x17 h5 y1b8 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ef hcd gse3f\"><div class=\"t m0 x11 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Ag)<span class=\"_ _3\"></span> </div></div><div class=\"c w1f0 hcd gse40\"><div class=\"t m0 x5b h5 ye3 ff1 fs3 fc0 sc0 ls3 ws0\">50<span class=\"ls0\"> </span></div></div><div class=\"c w1f1 hcd gse41\"><div class=\"t m0 x68 h5 ye3 ff1 fs3 fc0 sc0 ls3 ws0\">50<span class=\"ls0\"> </span></div></div><div class=\"c w1ed hcd gse42\"><div class=\"t m0 x22 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1e6 hcd gse43\"><div class=\"t m0 x22 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f5 hcd gse44\"><div class=\"t m0 x22 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f6 hcd gse45\"><div class=\"t m0 x22 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 hcd gse46\"><div class=\"t m0 x3d h5 y127 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ce hcd gse47\"><div class=\"t m0 x6f h5 y127 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f7 hcd gse48\"><div class=\"t m0 x83 h5 y127 ff2 fs3 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w38 hcd gse49\"><div class=\"t m0 xbb h5 y127 ff2 fs3 fc0 sc0 ls6 ws0\">(67)<span class=\"ls0\"> </span></div></div><div class=\"c w1f8 hcd gse4a\"><div class=\"t m0 xbb h5 y127 ff2 fs3 fc0 sc0 ls6 ws0\">(17)<span class=\"ls0\"> </span></div></div><div class=\"c w1f9 hcd gse4b\"><div class=\"t m0 xbb h5 y127 ff2 fs3 fc0 sc0 ls11 ws0\">106<span class=\"ls0\"> </span></div></div><div class=\"c w1ef hcd gse4c\"><div class=\"t m0 x11 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">Pochodne i<span class=\"_ _3\"></span>nstrumenty finansowe (Au)<span class=\"_ _3\"></span> </div></div><div class=\"c w1f0 hcd gse4d\"><div class=\"t m0 x5a h5 ye3 ff1 fs3 fc0 sc0 ls0 ws0\">(10) </div></div><div class=\"c w1f1 hcd gse4e\"><div class=\"t m0 x64 h5 ye3 ff1 fs3 fc0 sc0 ls0 ws0\">(10) </div></div><div class=\"c w1ed hcd gse4f\"><div class=\"t m0 x22 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1e6 hcd gse50\"><div class=\"t m0 x22 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f5 hcd gse51\"><div class=\"t m0 x22 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f6 hcd gse52\"><div class=\"t m0 x22 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 hcd gse53\"><div class=\"t m0 x23 h5 y127 ff2 fs3 fc0 sc0 ls6 ws0\">(22)<span class=\"ls0\"> </span></div></div><div class=\"c w1ce hcd gse54\"><div class=\"t m0 x3e h5 y127 ff2 fs3 fc0 sc0 ls11 ws0\">29<span class=\"ls0\"> </span></div></div><div class=\"c w1f7 hcd gse55\"><div class=\"t m0 x17 h5 y127 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w38 hcd gse56\"><div class=\"t m0 x17 h5 y127 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f8 hcd gse57\"><div class=\"t m0 x17 h5 y127 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f9 hcd gse58\"><div class=\"t m0 x17 h5 y127 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ef hcd gse59\"><div class=\"t m0 x11 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">Wbudowane <span class=\"_ _3\"></span>instrumenty pochod<span class=\"_ _3\"></span>ne (Cu, Ag, Au) </div></div><div class=\"c w1f0 hcd gse5a\"><div class=\"t m0 x5a h5 ye3 ff1 fs3 fc0 sc0 ls0 ws0\">(43) </div></div><div class=\"c w1f1 hcd gse5b\"><div class=\"t m0 x64 h5 ye3 ff1 fs3 fc0 sc0 ls0 ws0\">(43) </div></div><div class=\"c w1ed hcd gse5c\"><div class=\"t m0 x13 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">(164) </div></div><div class=\"c w1e6 hcd gse5d\"><div class=\"t m0 x22 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f5 hcd gse5e\"><div class=\"t m0 xc3 h5 ye3 ff2 fs3 fc0 sc0 ls11 ws0\">161<span class=\"ls0\"> </span></div></div><div class=\"c w1f6 hcd gse5f\"><div class=\"t m0 x22 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 hcd gse60\"><div class=\"t m0 x23 h5 y127 ff2 fs3 fc0 sc0 ls6 ws0\">(24)<span class=\"ls0\"> </span></div></div><div class=\"c w1ce hcd gse61\"><div class=\"t m0 x3e h5 y127 ff2 fs3 fc0 sc0 ls11 ws0\">27<span class=\"ls0\"> </span></div></div><div class=\"c w1f7 hcd gse62\"><div class=\"t m0 x17 h5 y127 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w38 hcd gse63\"><div class=\"t m0 x17 h5 y127 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f8 hcd gse64\"><div class=\"t m0 x17 h5 y127 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f9 hcd gse65\"><div class=\"t m0 x17 h5 y127 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1fa h3e gse66\"><div class=\"t m0 x89 h5 y10 ff4 fs3 fc2 sc0 ls0 ws0\">Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w1ed h3e gse67\"><div class=\"t m0 x13 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">(213) </div></div><div class=\"c w1e6 h3e gse68\"><div class=\"t m0 x22 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f5 h3e gse69\"><div class=\"t m0 xc3 h5 y10 ff1 fs3 fc0 sc0 ls3 ws0\">178<span class=\"ls0\"> </span></div></div><div class=\"c w1f6 h3e gse6a\"><div class=\"t m0 x22 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h3e gse6b\"><div class=\"t m0 x18 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">(46) </div></div><div class=\"c w1ce h3e gse6c\"><div class=\"t m0 x3e h5 y10 ff1 fs3 fc0 sc0 ls3 ws0\">56<span class=\"ls0\"> </span></div></div><div class=\"c w1f7 h3e gse6d\"><div class=\"t m0 x83 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w38 h3e gse6e\"><div class=\"t m0 x17 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f8 h3e gse6f\"><div class=\"t m0 x49 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">(17) </div></div><div class=\"c w1f9 h3e gse70\"><div class=\"t m0 x17 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1fa h3e gse71\"><div class=\"t m0 x15b h5 y10 ff4 fs3 fc2 sc0 ls0 ws0\">Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w1ed h3e gse72\"><div class=\"t m0 x22 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1e6 h3e gse73\"><div class=\"t m0 x75 h5 y10 ff1 fs3 fc0 sc0 ls56 ws0\">(1<span class=\"ls0\"> <span class=\"ls3\">026)</span> </span></div></div><div class=\"c w1f5 h3e gse74\"><div class=\"t m0 x22 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f6 h3e gse75\"><div class=\"t m0 x5a h5 y10 ff1 fs3 fc0 sc0 ls3 ws0\">935<span class=\"ls0\"> </span></div></div><div class=\"c w1a4 h3e gse76\"><div class=\"t m0 x3d h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ce h3e gse77\"><div class=\"t m0 x6f h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f7 h3e gse78\"><div class=\"t m0 x17 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w38 h3e gse79\"><div class=\"t m0 x49 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">(67) </div></div><div class=\"c w1f8 h3e gse7a\"><div class=\"t m0 x17 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1f9 h3e gse7b\"><div class=\"t m0 xbb h5 y10 ff1 fs3 fc0 sc0 ls3 ws0\">106<span class=\"ls0\"> </span></div></div><div class=\"c w42 h4b gsde3\"><div class=\"t m0 x1d h5 y4c9 ff1 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x1d h8 ybc9 ff3 fs6 fc0 sc0 ls0 ws0\">Do <span class=\"_ _3\"></span>wyznacz<span class=\"_ _4\"></span>enia <span class=\"_ _3\"></span>zakr<span class=\"_ _4\"></span>esu <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>otencjalnych zmian <span class=\"_ _3\"></span>cen metali dla <span class=\"_ _3\"></span>cel\u00f3w <span class=\"_ _3\"></span>analizy wra\u017cliwo\u015bci towarowych czynnik\u00f3w <span class=\"_ _3\"></span>ryzyka (mied\u017a, srebr<span class=\"_ _3\"></span>o, <span class=\"_ _3\"></span>z\u0142oto) wykorzystan<span class=\"_ _4\"></span>o <span class=\"_ _3\"></span>powraca<span class=\"_ _4\"></span>j\u0105cy do <span class=\"_ _3\"></span>\u015bredniej model <span class=\"_ _3\"></span>Schwartz<span class=\"_ _4\"></span>a </div><div class=\"t m0 x1d h8 y899 ff2 fs6 fc0 sc0 ls0 ws0\">(geometryczny <span class=\"_ _4\"></span>proces Orns<span class=\"_ _4\"></span>teina-Uhlenbecka).<span class=\"_ _4\"></span> </div><div class=\"t m0 x1d h8 ybca ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x1d h8 ybcb ff2 fs6 fc0 sc0 ls0 ws0\">  </div></div><div class=\"c w2 h0 gse7d\"><div class=\"t m0 x2d h18 y5f ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h8 y3d9 ff4 fs6 fc2 sc0 ls0 ws0\">Nota 7.5.1.3 Ryzy<span class=\"_ _4\"></span>ko zmian <span class=\"_ _4\"></span>kurs\u00f3w walutowyc<span class=\"_ _4\"></span>h<span class=\"ff1\"> </span></div><div class=\"t m0 x2d h8 yac6 ff3 fs6 fc0 sc0 ls0 ws0\">W  odniesieniu <span class=\"_ _2\"> </span>do<span class=\"_ _3\"></span>  r<span class=\"_ _4\"></span>yzyka  zm<span class=\"_ _4\"></span>ian  kur<span class=\"_ _4\"></span>s\u00f3w  walutowych <span class=\"_ _12\"> </span>w  Grupie  Ka<span class=\"_ _4\"></span>pita\u0142owej  KGH<span class=\"_ _4\"></span>M  Polska  Mied\u017a  S.A. <span class=\"_ _12\"> </span>identyfikowan<span class=\"_ _4\"></span>e </div><div class=\"t m0 x2d h8 yac7 ff3 fs6 fc0 sc0 ls26 ws0\">s\u0105<span class=\"ff2 ls0\"> <span class=\"ff3\">nast\u0119puj\u0105ce r<span class=\"_ _4\"></span>odzaje ekspoz<span class=\"_ _4\"></span>ycji:<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 xc6 h53 ybcc fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">ekspozycja <span class=\"_ _1f\"> </span>transak<span class=\"_ _4\"></span>cyjna <span class=\"_ _1f\"> </span>dotycz\u0105ca <span class=\"_ _1f\"> </span>zmienno\u015bci <span class=\"_ _1f\"> </span>warto\u015bci <span class=\"_ _1f\"> </span>prz<span class=\"_ _4\"></span>ep\u0142yw\u00f3w <span class=\"_ _1f\"> </span>pieni\u0119\u017cnych <span class=\"_ _1f\"> </span>w <span class=\"_ _1f\"> </span>walucie <span class=\"_ _1f\"> </span>bazowej </span></span></div><div class=\"t m0 x5e h8 ybcd ff2 fs6 fc0 sc0 ls0 ws0\">(funkcjonalnej),<span class=\"_ _4\"></span> </div><div class=\"t m0 xc6 h53 ya49 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">ekspozycja <span class=\"_ _2\"> </span>dotycz\u0105ca <span class=\"_ _12\"> </span>zmienno\u015b<span class=\"_ _4\"></span>ci  wa<span class=\"_ _4\"></span>rto\u015bci <span class=\"_ _12\"> </span>wybranych <span class=\"_ _2\"> </span>pozycji  s<span class=\"_ _4\"></span>prawozdania <span class=\"_ _2\"> </span>z  sytuacji  <span class=\"ff2\">finans<span class=\"_ _4\"></span>owej <span class=\"_ _2\"> </span>w<span class=\"_ _3\"></span> waluci<span class=\"_ _4\"></span>e </span></span></span></div><div class=\"t m0 x5e h8 ybce ff2 fs6 fc0 sc0 ls0 ws0\">bazowej (funkcj<span class=\"_ _4\"></span>onalnej). </div><div class=\"t m0 x2d h8 ybcf ff3 fs6 fc0 sc0 ls0 ws0\">\u0179r\u00f3d\u0142em e<span class=\"_ _3\"></span>ksp<span class=\"_ _4\"></span>ozycji t<span class=\"_ _3\"></span>ransakc<span class=\"_ _4\"></span>yjnej na <span class=\"_ _3\"></span>ryzyko <span class=\"_ _3\"></span>walutowe s\u0105 <span class=\"_ _3\"></span>kontrakty skutkuj\u0105ce <span class=\"_ _3\"></span>przep<span class=\"_ _4\"></span>\u0142ywami pieni\u0119\u017cnymi, <span class=\"_ _3\"></span>kt\u00f3rych warto\u015b\u0107 </div><div class=\"t m0 x2d h8 ybd0 ff3 fs6 fc0 sc0 ls0 ws0\">w  wa<span class=\"_ _4\"></span>lucie  baz<span class=\"_ _4\"></span>owej <span class=\"_ _12\"> </span>(funkcj<span class=\"_ _4\"></span>onalnej) <span class=\"_ _12\"> </span>jest <span class=\"_ _12\"> </span>uzale\u017cniona <span class=\"_ _2\"> </span>od  prz<span class=\"_ _4\"></span>ysz\u0142ych <span class=\"_ _2\"> </span>po<span class=\"_ _3\"></span>ziom<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _12\"> </span>kurs\u00f3w <span class=\"_ _12\"> </span>walut <span class=\"_ _2\"> </span>obcych<span class=\"_ _3\"></span><span class=\"ff2\">  </span>wzgl<span class=\"_ _4\"></span>\u0119dem <span class=\"_ _2\"> </span>waluty </div><div class=\"t m0 x2d h8 y9d5 ff3 fs6 fc0 sc0 ls0 ws0\">bazowej (funkcj<span class=\"_ _4\"></span>onalnej). P<span class=\"_ _4\"></span>rzep\u0142ywy pieni\u0119\u017cne na<span class=\"_ _4\"></span>ra\u017cone na<span class=\"_ _4\"></span> ryzyk<span class=\"_ _4\"></span>o walutowe m<span class=\"_ _4\"></span>og\u0105 posiada<span class=\"_ _4\"></span>\u0107 nast\u0119puj\u0105c<span class=\"_ _4\"></span>e charakteryst<span class=\"_ _4\"></span>yki:<span class=\"ff2\"> </span></div><div class=\"t m0 xc6 h53 ybd1 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">denominowa<span class=\"_ _4\"></span>nie <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>walutach <span class=\"_ _11\"> </span>obcych <span class=\"_ _15\"> </span><span class=\"ff3\">\u2013</span> <span class=\"_ _14\"> </span><span class=\"ff3\">przep\u0142ywy <span class=\"_ _15\"> </span>realizowan<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>s\u0105 <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>walutach <span class=\"_ _15\"> </span>obcych <span class=\"_ _15\"> </span>innych <span class=\"_ _11\"> </span>ni\u017c <span class=\"_ _14\"> </span>waluta </span></span></span></div><div class=\"t m0 x5e h8 y7ac ff2 fs6 fc0 sc0 ls0 ws0\">funkcjonalna, </div><div class=\"t m0 xc6 h53 ybd2 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">indeksowani<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>kursu <span class=\"_ _11\"> </span>walut <span class=\"_ _11\"> </span>obcych <span class=\"_ _11\"> </span><span class=\"ff3\">\u2013</span> <span class=\"_ _15\"> </span><span class=\"ff3\">przep\u0142yw<span class=\"_ _4\"></span>y <span class=\"_ _11\"> </span>mog\u0105 <span class=\"_ _11\"> </span>by\u0107 <span class=\"_ _11\"> </span>realizowane <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>walucie <span class=\"_ _10\"> </span>bazowej, <span class=\"_ _11\"> </span>lecz <span class=\"_ _11\"> </span>cena </span></span></span></div><div class=\"t m0 x5e h8 ybd3 ff2 fs6 fc0 sc0 ls0 ws0\">(np. metalu) jes<span class=\"_ _4\"></span>t ustalana w inn<span class=\"_ _4\"></span>ej wa<span class=\"_ _4\"></span>lucie obcej. </div><div class=\"t m0 x2d h8 y95e ff3 fs6 fc0 sc0 ls0 ws0\">Kluczowym <span class=\"_ _3\"></span>\u017ar\u00f3d\u0142em <span class=\"_ _f\"></span>ekspozycji <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>ryzyko <span class=\"_ _0\"></span>walutowe <span class=\"_ _3\"></span>w <span class=\"_ _0\"></span>dzia\u0142alno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _f\"></span>biznesowej <span class=\"_ _f\"></span>Jednostki <span class=\"_ _3\"></span>Do<span class=\"_ _3\"></span>min<span class=\"_ _4\"></span>uj\u0105cej <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _f\"></span>wp\u0142ywy <span class=\"_ _f\"></span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>tytu\u0142u </div><div class=\"t m0 x2d h8 ybd4 ff3 fs6 fc0 sc0 ls0 ws0\">sprzeda\u017cy produk<span class=\"_ _4\"></span>t\u00f3w (w cz\u0119\u015b<span class=\"_ _4\"></span>ci dotycz\u0105<span class=\"_ _4\"></span>cej cen metali,<span class=\"_ _4\"></span> premii prz<span class=\"_ _4\"></span>erobowej i pro<span class=\"_ _4\"></span>ducencki<span class=\"_ _4\"></span>ej).<span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 ya51 ff3 fs6 fc0 sc0 ls0 ws0\">\u0179r\u00f3d\u0142em  ekspozycji <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>ryzyko  walutowe <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _10\"> </span>r\u00f3wnie\u017c <span class=\"_ _10\"> </span>pozycje  skonsolidowanego  sprawozdania  z <span class=\"_ _10\"> </span>syt<span class=\"_ _3\"></span>uac<span class=\"_ _4\"></span>ji <span class=\"_ _10\"> </span>finansowej<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 ya52 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">walutach <span class=\"_ _0\"></span>obcych, <span class=\"_ _0\"> </span>kt\u00f3<span class=\"_ _3\"></span>re <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>gruncie <span class=\"_ _0\"></span>obowi\u0105zuj\u0105cych <span class=\"_ _0\"> </span>zasad <span class=\"_ _1\"> </span>rachunkowo\u015bci, <span class=\"_ _1\"> </span>podlegaj\u0105 <span class=\"_ _0\"></span>przeliczeniu <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>bazie <span class=\"_ _1\"> </span>bie\u017c\u0105cego<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x2d h8 ya53 ff3 fs6 fc0 sc0 ls0 ws0\">kursu waluty obcej wzgl\u0119dem wa<span class=\"_ _4\"></span>luty bazowej (funkcjonaln<span class=\"_ _4\"></span>ej) w zwi\u0105zku z rozliczeniem lub okres<span class=\"_ _4\"></span>ow\u0105 wycen\u0105, w tym tak\u017ce </div><div class=\"t m0 x2d h8 ya54 ff3 fs6 fc0 sc0 ls0 ws0\">z <span class=\"_ _15\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>przeliczenia <span class=\"_ _15\"> </span>sprawozda\u0144 <span class=\"_ _15\"> </span>jednostek <span class=\"_ _15\"> </span>zagraniczn<span class=\"_ _4\"></span>ych. <span class=\"_ _15\"> </span>Zmiany <span class=\"_ _15\"> </span>warto\u015bci <span class=\"_ _15\"> </span>bilansowych <span class=\"_ _11\"> </span>taki<span class=\"_ _3\"></span>ch <span class=\"_ _15\"> </span>pozycji <span class=\"_ _15\"> </span>pomi\u0119dzy </div><div class=\"t m0 x2d h8 y306 ff3 fs6 fc0 sc0 ls0 ws0\">momentami wyc<span class=\"_ _4\"></span>eny wp\u0142ywa<span class=\"_ _4\"></span>j\u0105 na zm<span class=\"_ _4\"></span>ienno\u015b\u0107 zysku/straty n<span class=\"_ _4\"></span>etto lub<span class=\"_ _4\"></span> pozosta\u0142ych ca<span class=\"_ _4\"></span>\u0142kowitych do<span class=\"_ _4\"></span>chod\u00f3w.<span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 ybd5 ff2 fs6 fc0 sc0 ls0 ws0\">Ekspozycja na <span class=\"_ _4\"></span>ryzyko walutow<span class=\"_ _4\"></span>e pozycj<span class=\"_ _4\"></span>i skonsolido<span class=\"_ _4\"></span>wanego spraw<span class=\"_ _4\"></span>ozdania z <span class=\"_ _4\"></span>sytuacji finans<span class=\"_ _4\"></span>owej dot<span class=\"_ _4\"></span>yczy w <span class=\"ff3\">szczeg\u00f3lno\u015bci:</span> </div><div class=\"t m0 xc6 h53 ybd6 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">nale\u017cno\u015bci i zob<span class=\"_ _4\"></span>owi\u0105za\u0144 handl<span class=\"_ _4\"></span>owych z tytu\u0142u <span class=\"_ _4\"></span>sprzeda\u017cy <span class=\"_ _4\"></span>i zakup\u00f3w <span class=\"_ _4\"></span>denominowan<span class=\"_ _4\"></span>ych w<span class=\"ff2\"> walutach obc<span class=\"_ _4\"></span>ych, </span></span></span></div><div class=\"t m0 xc6 h53 ybd7 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">nale\u017cno\u015bci finansow<span class=\"_ _4\"></span>ych z tytu\u0142u <span class=\"_ _4\"></span>po\u017cyczek <span class=\"_ _4\"></span>udzielonych <span class=\"_ _4\"></span>w walutach <span class=\"_ _4\"></span>obcych,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 xc6 h53 ybd8 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">zobowi\u0105za\u0144 finans<span class=\"_ _4\"></span>owych z <span class=\"_ _4\"></span>tytu\u0142u za<span class=\"_ _4\"></span>d\u0142u\u017cenia w walutach <span class=\"_ _4\"></span>obcych,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 xc6 h53 y190 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">\u015brodk\u00f3w pieni\u0119\u017cny<span class=\"_ _4\"></span>ch w walutach<span class=\"_ _4\"></span> obcych,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 xc6 h53 yb81 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">instrument<span class=\"ff3\">\u00f3w po<span class=\"_ _4\"></span>chodnych na r<span class=\"_ _4\"></span>ynku metali.<span class=\"ff2\"> </span></span></span></span></div><div class=\"t m0 x2d h8 ybd9 ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _10\"> </span>przypadku <span class=\"_ _10\"> </span>rynku <span class=\"_ _11\"> </span>walutowego, <span class=\"_ _10\"> </span>nomina\u0142 <span class=\"_ _11\"> </span>rozliczonych <span class=\"_ _10\"> </span>transakcji <span class=\"_ _10\"> </span>zabezpieczaj\u0105cych <span class=\"_ _10\"> </span>przychody <span class=\"_ _10\"> </span>ze<span class=\"_ _3\"></span><span class=\"ff2\"> </span>sprzeda\u017cy <span class=\"_ _10\"> </span>metali </div><div class=\"t m0 x2d h8 ybda ff3 fs6 fc0 sc0 ls0 ws0\">stanowi\u0142 oko\u0142o 26% (w<span class=\"ff2\"> </span>2022 r. 20%) ca\u0142<span class=\"_ _3\"></span>kowity<span class=\"_ _4\"></span>ch przychod\u00f3w ze sprzeda\u017cy miedzi i srebra zrealizowanych przez Jednost<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>\u0119 </div><div class=\"t m0 x2d h8 yb82 ff3 fs6 fc0 sc0 ls0 ws0\">Dominuj\u0105c\u0105 w<span class=\"ff2\"> <span class=\"_ _4\"></span>2023 r<span class=\"_ _4\"></span>.  </span></div><div class=\"t m0 x2d h8 ybdb ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _2f\"> </span>2023 <span class=\"_ _2f\"> </span>r. <span class=\"_ _32\"> </span>w <span class=\"_ _2f\"> </span>ramach <span class=\"_ _2f\"> </span>dynamicznego <span class=\"_ _2f\"> </span>zarz\u0105dzania <span class=\"_ _22\"> </span>o<span class=\"_ _3\"></span>twar<span class=\"_ _4\"></span>t\u0105 <span class=\"_ _2f\"> </span>pozycj\u0105 <span class=\"_ _2f\"> </span>zabezpieczaj\u0105c\u0105 <span class=\"_ _2f\"> </span>Jednostka <span class=\"_ _2f\"> </span>Dominuj\u0105ca </div><div class=\"t m0 x2d h8 ybdc ff3 fs6 fc0 sc0 ls0 ws0\">zrestrukturyzowa<span class=\"_ _4\"></span>\u0142a <span class=\"_ _3\"></span>pozycj\u0119 <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku <span class=\"_ _3\"></span>walutowym<span class=\"_ _4\"></span>. <span class=\"_ _3\"></span>Zamkni\u0119ta <span class=\"_ _3\"></span>zos<span class=\"_ _4\"></span>ta\u0142a <span class=\"_ _3\"></span>cz\u0119\u015b\u0107 <span class=\"_ _3\"></span>struktur o<span class=\"_ _3\"></span>pcyjnych <span class=\"_ _3\"></span><span class=\"ff6\">korytarz<span class=\"ff2\"> <span class=\"_ _3\"></span></span></span>zabezpieczaj\u0105cy<span class=\"_ _4\"></span>ch </div><div class=\"t m0 x2d h8 ya5c ff3 fs6 fc0 sc0 ls0 ws0\">przychody ze spr<span class=\"_ _4\"></span>zeda\u017cy w<span class=\"ff2\"> </span>okresie od lipca <span class=\"_ _4\"></span>2023 r<span class=\"_ _4\"></span>. do grudnia 2024 r. dla \u0142\u0105cznego n<span class=\"_ _4\"></span>omina\u0142u 990 m<span class=\"_ _4\"></span>ln USD (po 55 mln <span class=\"_ _4\"></span>USD </div><div class=\"t m0 x2d h8 ya5d ff3 fs6 fc0 sc0 ls0 ws0\">miesi\u0119cznie), <span class=\"_ _2\"> </span>co <span class=\"_ _12\"> </span>skutkowa\u0142o <span class=\"_ _2\"> </span>dodatnim <span class=\"_ _2\"> </span>przep\u0142ywem <span class=\"_ _2\"> </span>z  tytu\u0142u <span class=\"_ _2\"> </span>premii <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>pcyjny<span class=\"_ _4\"></span>ch <span class=\"_ _2\"> </span>ok.  533<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>mln  P<span class=\"_ _4\"></span>LN <span class=\"_ _12\"> </span>w <span class=\"_ _2\"> </span>I  p\u00f3\u0142roczu <span class=\"_ _2\"> </span>2023 <span class=\"_ _2\"> </span>r. </div><div class=\"t m0 x2d h8 y315 ff2 fs6 fc0 sc0 ls0 ws0\">Zakumulo<span class=\"ff3\">wany w ka<span class=\"_ _4\"></span>pita\u0142ach dod<span class=\"_ _4\"></span>atni wynik z<span class=\"ff2\"> </span>zabezpieczenia <span class=\"_ _4\"></span>zosta\u0142 cz<span class=\"_ _4\"></span>\u0119\u015bciowo odzwierciedl<span class=\"_ _4\"></span>ony w wyniku op<span class=\"_ _4\"></span>eracyjnym w <span class=\"_ _4\"></span>II </span></div><div class=\"t m0 x2d h8 y316 ff3 fs6 fc0 sc0 ls0 ws0\">p\u00f3\u0142roczu  2023 <span class=\"_ _19\"> </span>r. <span class=\"_ _10\"> </span>(\u0142\u0105cznie <span class=\"_ _10\"> </span>171 <span class=\"_ _10\"> </span>mln <span class=\"_ _19\"> </span>PLN) <span class=\"_ _10\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>b\u0119dzie  systematycznie  o<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>oszony  do<span class=\"_ _3\"></span>  wyniku <span class=\"_ _10\"> </span>operacyjnego  przez <span class=\"_ _19\"> </span>kolejne </div><div class=\"t m0 x2d h8 y317 ff3 fs6 fc0 sc0 ls0 ws0\">miesi\u0105ce <span class=\"_ _1\"> </span>2024 <span class=\"_ _1\"> </span>r. <span class=\"_ _1\"> </span>(\u0142\u0105cznie <span class=\"_ _1\"> </span>345 <span class=\"_ _1\"> </span>mln <span class=\"_ _2\"> </span>PLN)<span class=\"ff2 lsd\">. <span class=\"_ _1\"> </span><span class=\"ls0\">Ponadto <span class=\"_ _1\"> </span>zrestrukturyzowa<span class=\"_ _4\"></span>no <span class=\"_ _1\"> </span>struktury <span class=\"_ _1\"> </span><span class=\"ff6\">korytarz</span> <span class=\"_ _1\"> </span><span class=\"ff3\">zabezpieczaj\u0105ce <span class=\"_ _1\"> </span>przychody <span class=\"_ _1\"> </span>ze </span></span></span></div><div class=\"t m0 x2d h8 y6d1 ff3 fs6 fc0 sc0 ls0 ws0\">sprzeda\u017cy <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>2024 <span class=\"_ _f\"></span>r. <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>nomina<span class=\"_ _4\"></span>\u0142u <span class=\"_ _f\"></span>660<span class=\"ff2\"> mln USD <span class=\"_ _0\"></span>(po <span class=\"_ _f\"></span>55 </span>mln <span class=\"_ _0\"></span>USD <span class=\"_ _f\"></span>miesi\u0119cznie), <span class=\"_ _f\"></span>przekszta\u0142caj\u0105c <span class=\"_ _f\"></span>je <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> struktury <span class=\"_ _f\"></span><span class=\"ff6\">put <span class=\"_ _0\"></span>spread<span class=\"_ _3c\"> </span></span></span></div></div><div class=\"c w1e3 h0 gse7d\"><div class=\"t m0 x16f h155 ybdd ff18 fs7 fc0 sc0 ls0 ws0\">3<span class=\"_ _3c\"> </span></div></div><div class=\"c w2 h0 gse7d\"><div class=\"t m0 x78 h8 y6d1 ff2 fs6 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x2d h8 ybde ff3 fs6 fc0 sc0 ls0 ws0\">i otwieraj\u0105c w pe<span class=\"_ _4\"></span>\u0142ni partycypacj<span class=\"_ _4\"></span>\u0119 w ewen<span class=\"_ _4\"></span>tualnych wz<span class=\"_ _4\"></span>rostach k<span class=\"ff2\">ursu USD<span class=\"_ _4\"></span>/PLN. </span></div><div class=\"t m0 x2d h8 ya60 ff3 fs6 fc0 sc0 ls0 ws0\">W  efekcie  na  dzie\u0144  31  grudnia  2023  r.  Jednostka  Dominuj\u0105ca  posiada\u0142a  otwart\u0105  pozycj<span class=\"_ _4\"></span>\u0119  na  rynku  walutowym  dla </div><div class=\"t m0 x2d h8 ya61 ff3 fs6 fc0 sc0 ls0 ws0\">nomina\u0142u <span class=\"_ _f\"></span>660 <span class=\"_ _f\"></span>mln <span class=\"_ _f\"></span>USD <span class=\"_ _0\"></span>(2<span class=\"ff2\"> 955 <span class=\"_ _f\"></span>mln <span class=\"_ _f\"></span>USD <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>31 <span class=\"_ _f\"></span>grudnia <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>r.) <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ransakcje <span class=\"_ _3\"></span>CIRS <span class=\"_ _0\"></span>(<span class=\"ff6\">Cross <span class=\"_ _0\"></span>Currency <span class=\"_ _3\"></span>Interest <span class=\"_ _0\"></span>Rate <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>wap</span> <span class=\"_ _3\"></span>-<span class=\"_ _3\"></span> </span></div><div class=\"t m0 x2d h8 ya62 ff2 fs6 fc0 sc0 ls0 ws0\">swap <span class=\"_ _f\"></span>walutowo-pro<span class=\"ff3\">centowy) <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>nomina\u0142u <span class=\"_ _f\"></span>2<span class=\"_ _3\"></span></span> <span class=\"ff3\">mld <span class=\"_ _f\"></span>PLN, <span class=\"_ _f\"></span>zabezpieczaj\u0105ce <span class=\"_ _0\"></span>zar\u00f3wno <span class=\"_ _0\"></span>przychody <span class=\"_ _f\"></span>ze <span class=\"_ _0\"></span>sprzeda\u017cy <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>walucie, <span class=\"_ _0\"></span>jak <span class=\"_ _3\"></span></span> </div><div class=\"t m0 x2d h8 y852 ff2 fs6 fc0 sc0 ls0 ws0\">i zmienne oproc<span class=\"_ _4\"></span>entowanie wy<span class=\"_ _4\"></span>emitowan<span class=\"_ _4\"></span>ych obligacji. </div><div class=\"t m0 x2d h8 ybc8 ff3 fs6 fc0 sc0 ls0 ws0\">Poni\u017csza <span class=\"_ _13\"> </span>tabela <span class=\"_ _13\"> </span>prezentuje <span class=\"_ _13\"> </span>skr\u00f3cone <span class=\"_ _13\"> </span>zestawienie<span class=\"ff2\"> <span class=\"_ _17\"> </span>otwart<span class=\"_ _4\"></span>ych <span class=\"_ _13\"> </span>transakcji <span class=\"_ _13\"> </span>w <span class=\"_ _13\"> </span>instrumentach <span class=\"_ _13\"> </span>pochodnych <span class=\"_ _13\"> </span>Jednostki </span></div><div class=\"t m0 x2d h8 ya64 ff2 fs6 fc0 sc0 ls0 ws0\">Domi<span class=\"ff3\">nuj\u0105cej <span class=\"_ _12\"> </span>na</span> rynku <span class=\"_ _2\"> </span>walutowym  na<span class=\"_ _4\"></span>  3<span class=\"_ _4\"></span>1  grudnia<span class=\"_ _4\"></span>  2023 <span class=\"_ _2\"> </span>r.  (zabezpieczony  wolum<span class=\"_ _4\"></span>en <span class=\"_ _2\"> </span>w  prezentowanych <span class=\"_ _2\"> </span>okresach  jest<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 y4f0 ff3 fs6 fc0 sc0 ls0 ws0\">roz\u0142o\u017cony r\u00f3wn<span class=\"_ _4\"></span>omiernie w<span class=\"ff2\"> </span>podz<span class=\"_ _4\"></span>iale miesi<span class=\"_ _4\"></span>\u0119cznym)<span class=\"ff2\">. </span></div><div class=\"t m0 x2d h8 ybdf ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h8 ybe0 ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x78 h8 ybe1 ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xd0 h18 ybe2 ff7 fs8 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w1e3 h0 gse7d\"><div class=\"t m0 x2d h156 ybe3 ff18 fs12 fc0 sc0 ls0 ws0\">3</div></div><div class=\"c w2 h0 gse7d\"><div class=\"t m0 x4c h3 ybe4 ff2 fs1 fc0 sc0 ls0 ws0\"> <span class=\"ff6 fs3\">Struktury op<span class=\"_ _3\"></span>cy<span class=\"ff5\">jne put spread wyzn<span class=\"_ _3\"></span>aczone zosta\u0142y jako zabezpie<span class=\"_ _3\"></span>czaj\u0105ce przychody ze sp<span class=\"_ _3\"></span>rzeda\u017cy. </span></span> </div></div><div class=\"c w2 h0 gse7f\"><div class=\"t m0 x2d h18 y5f ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h8 ya44 ff1 fs6 fc2 sc0 ls0 ws0\">Zabezpieczenie r<span class=\"_ _4\"></span>yzyka zmi<span class=\"_ _4\"></span>an kursu <span class=\"_ _4\"></span>walutowego US<span class=\"_ _4\"></span>D/ PLN <span class=\"ff4\">\u2013</span> instrumenty p<span class=\"_ _4\"></span>ochodne otw<span class=\"_ _4\"></span>arte na 3<span class=\"_ _4\"></span>1 grudnia 20<span class=\"_ _4\"></span>23 r. </div><div class=\"t m0 x2d h8 ybe5 ff3 fs6 fc0 sc0 ls0 ws0\">Poni\u017csza tabela prezentuj<span class=\"_ _4\"></span>e skr\u00f3cone zestaw<span class=\"_ _4\"></span>ienie otwartych tra<span class=\"_ _4\"></span>nsakcji w instrum<span class=\"_ _4\"></span>entach pochodny<span class=\"_ _4\"></span>ch na rynku walutowym </div><div class=\"t m0 x2d h8 ybe6 ff2 fs6 fc0 sc0 ls0 ws0\">na <span class=\"_ _1\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _1\"> </span>2022 <span class=\"_ _1\"> </span>r. <span class=\"_ _2\"> </span>(<span class=\"ff3\">zabezpieczony <span class=\"_ _1\"> </span>wolumen <span class=\"_ _0\"></span>w <span class=\"_ _2\"> </span>prezentowa<span class=\"_ _4\"></span>nych <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kresach<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>roz\u0142o\u017cony <span class=\"_ _2\"> </span>r\u00f3wnomiernie <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>podziale<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x2d h8 ybe7 ff3 fs6 fc0 sc0 ls0 ws0\">miesi\u0119cznym)<span class=\"ff2\">.<span class=\"_ _4\"></span><span class=\"ff1 fc2\"> </span></span></div><div class=\"t m0 x2d h8 y7d ff1 fs6 fc2 sc0 ls0 ws0\">Zabezpieczenie r<span class=\"_ _4\"></span>yzyka zmi<span class=\"_ _4\"></span>an kursu <span class=\"_ _4\"></span>walutowego US<span class=\"_ _4\"></span>D/ PLN <span class=\"ff4\">\u2013</span> instrumenty p<span class=\"_ _4\"></span>ochodne otw<span class=\"_ _4\"></span>arte na 3<span class=\"_ _4\"></span>1 grudnia 20<span class=\"_ _4\"></span>22 r. </div><div class=\"t m0 x2d h8 ybe8 ff1 fs6 fc2 sc0 ls0 ws0\">Zabezpieczenie r<span class=\"_ _4\"></span>yzyka walut<span class=\"_ _4\"></span>owo-<span class=\"ff4\">procent<span class=\"_ _4\"></span>owego zwi<span class=\"_ _4\"></span>\u0105zanego <span class=\"_ _4\"></span>z emisj\u0105 obl<span class=\"_ _4\"></span>igacji o zmiennym <span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>procen<span class=\"_ _4\"></span>towaniu w <span class=\"_ _4\"></span>PLN \u2013<span class=\"ff1\"> </span></span></div><div class=\"t m0 x2d h8 ybe9 ff1 fs6 fc2 sc0 ls0 ws0\">instrumenty poch<span class=\"_ _4\"></span>odne otw<span class=\"_ _4\"></span>arte na 31 grudni<span class=\"_ _4\"></span>a 2023 r. <span class=\"_ _4\"></span>oraz na 3<span class=\"_ _4\"></span>1 grudnia 2<span class=\"_ _4\"></span>022 r.<span class=\"fc0\"> </span></div></div><div class=\"c w1fb hf1 gse80\"><div class=\"t m0 x1c h5 ye0 ff1 fs3 fc2 sc0 ls0 ws0\">Instrument<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w1fc hf1 gse81\"><div class=\"t m0 x25 h5 y186 ff4 fs3 fc2 sc0 ls0 ws0\">Nomina\u0142<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w1cb hf1 gse82\"><div class=\"t m0 x19 h5 y3fa ff4 fs3 fc2 sc0 ls0 ws0\">\u015arednia stopa </div><div class=\"t m0 x9c h5 y186 ff1 fs3 fc2 sc0 ls0 ws0\">procentowa<span class=\"_ _3\"></span> </div></div><div class=\"c w1a3 hf1 gse83\"><div class=\"t m0 xdd h5 y3fa ff4 fs3 fc2 sc0 ls0 ws0\">\u015aredni kurs <span class=\"ff1\"> </span></div><div class=\"t m0 x16 h5 y186 ff1 fs3 fc2 sc0 ls0 ws0\">wymiany<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w1fc h157 gse84\"><div class=\"t m0 x11 h5 ye4 ff2 fs3 fc2 sc0 ls0 ws0\">[mln PLN]<span class=\"ff1\"> </span></div></div><div class=\"c w1cb h157 gse85\"><div class=\"t m0 xdd h5 y5e5 ff2 fs3 fc2 sc0 ls0 ws0\">[<span class=\"ff3\">sta\u0142a stopa % dla </span></div><div class=\"t m0 xab h5 ye0 ff2 fs3 fc2 sc0 ls0 ws0\">USD] </div></div><div class=\"c w1a3 h157 gse86\"><div class=\"t m0 x126 h5 ye4 ff2 fs3 fc2 sc0 ls0 ws0\">[USD/PLN] </div></div><div class=\"c w1d6 h158 gse87\"><div class=\"t m3 x1b h5 y12e ff2 fs3 fc0 sc0 ls0 ws0\">VI  </div><div class=\"t m3 x13 h5 y4de ff2 fs3 fc0 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c wf2 h158 gse88\"><div class=\"t m0 x49 h5 y8ff ff2 fs3 fc0 sc0 ls0 ws0\">CIRS </div></div><div class=\"c w1fc h158 gse89\"><div class=\"t m0 x40 h5 y8ff ff2 fs3 fc0 sc0 ls11 ws0\">400<span class=\"ls0\"> </span></div></div><div class=\"c w1cb h158 gse8a\"><div class=\"t m0 x23 h5 y8ff ff2 fs3 fc0 sc0 ls11 ws0\">3,23%<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h158 gse8b\"><div class=\"t m0 x64 h5 y8ff ff2 fs3 fc0 sc0 ls11 ws0\">3,78<span class=\"ls0\"> </span></div></div><div class=\"c w1d6 h37 gse8c\"><div class=\"t m3 x1b h5 y138 ff2 fs3 fc0 sc0 ls0 ws0\">VI </div><div class=\"t m3 x13 h5 y10 ff2 fs3 fc0 sc0 ls11 ws0\">2029<span class=\"ls0\"> </span></div></div><div class=\"c wf2 h37 gse8d\"><div class=\"t m0 x49 h5 y1c9 ff2 fs3 fc0 sc0 ls0 ws0\">CIRS </div></div><div class=\"c w1fc h37 gse8e\"><div class=\"t m0 x16 h5 y1c9 ff2 fs3 fc0 sc0 ls0 ws0\">1 600 </div></div><div class=\"c w1cb h37 gse8f\"><div class=\"t m0 x23 h5 y1c9 ff2 fs3 fc0 sc0 ls11 ws0\">3,94%<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h37 gse90\"><div class=\"t m0 x64 h5 y1c9 ff2 fs3 fc0 sc0 ls11 ws0\">3,81<span class=\"ls0\"> </span></div></div><div class=\"c w1fb h13b gse91\"><div class=\"t m0 xc h5 y116 ff1 fs3 fc2 sc0 ls0 ws0\">SUMA  </div></div><div class=\"c w1fc h13b gse92\"><div class=\"t m0 x16 h5 y116 ff1 fs3 fc0 sc0 ls3 ws0\">2 000<span class=\"ls0\"> </span></div></div><div class=\"c w2 h0 gse7f\"><div class=\"t m0 x2d h8 ybec ff2 fs6 fc0 sc0 ls0 ws0\">Zestawienie otwarty<span class=\"_ _4\"></span>ch transakcji<span class=\"_ _4\"></span> pochodnych zawartych <span class=\"ff3\">przez krajowe sp\u00f3\u0142ki na rynku walutow<span class=\"_ _4\"></span>ym nie jest prezentowan<span class=\"_ _4\"></span>e </span></div><div class=\"t m0 x2d h8 ybed ff3 fs6 fc0 sc0 ls0 ws0\">ze wzgl\u0119du na ma<span class=\"_ _4\"></span>\u0142\u0105 istotn<span class=\"_ _4\"></span>o\u015b\u0107 dla Grupy <span class=\"_ _4\"></span>Kapita\u0142owej.<span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 ybee ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _f\"></span>ramach <span class=\"_ _f\"></span>zarz\u0105dzania <span class=\"_ _f\"></span>ryzykiem <span class=\"_ _f\"></span>walutowym <span class=\"_ _0\"></span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105<span class=\"_ _4\"></span>ca <span class=\"_ _f\"></span>stosuje <span class=\"_ _f\"></span>he<span class=\"_ _3\"></span>dging <span class=\"_ _3\"></span>naturalny <span class=\"_ _f\"></span>po<span class=\"_ _3\"></span>legaj\u0105c<span class=\"_ _4\"></span>y <span class=\"_ _f\"></span>na<span class=\"_ _3\"></span><span class=\"ff2\"> </span>zaci\u0105ganiu<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 ybef ff3 fs6 fc0 sc0 ls0 ws0\">kredyt\u00f3w <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>walutach, <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>kt\u00f3rych<span class=\"ff2\"> <span class=\"_ _0\"></span></span>osi\u0105ga <span class=\"_ _0\"></span>przychody. <span class=\"_ _f\"></span>Warto\u015b\u0107 <span class=\"_ _0\"></span>kredyt\u00f3w <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>po<span class=\"_ _3\"></span>\u017cycz<span class=\"_ _4\"></span>ek <span class=\"_ _f\"></span>inwestycyjnych <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _f\"></span>2<span class=\"_ _3\"></span>023 <span class=\"_ _f\"></span>r. </div><div class=\"t m0 x2d h8 ybf0 ff3 fs6 fc0 sc0 ls0 ws0\">zaci\u0105gni\u0119tych w <span class=\"_ _4\"></span>walucie USD, <span class=\"_ _4\"></span>po przeliczeni<span class=\"_ _4\"></span>u na PLN wyni<span class=\"_ _4\"></span>os\u0142a <span class=\"ff2\">2 737 <span class=\"_ _4\"></span>mln PLN (na <span class=\"lse\">31</span> grud<span class=\"_ _4\"></span>nia 2022<span class=\"_ _4\"></span> r. 3 <span class=\"lse\">435 </span>mln PLN).  </span></div><div class=\"t m0 x2d h8 y475 ff3 fs6 fc0 sc0 ls0 ws0\">Poni\u017csze  tab<span class=\"_ _4\"></span>ele  prezent<span class=\"_ _4\"></span>uj\u0105  stru<span class=\"_ _4\"></span>ktur\u0119  walut<span class=\"_ _4\"></span>ow\u0105  instrum<span class=\"_ _4\"></span>ent\u00f3w  finansowych <span class=\"_ _12\"> </span>nara\u017con<span class=\"_ _4\"></span>ych  na <span class=\"_ _12\"> </span>ryzyko  walut<span class=\"_ _4\"></span>owe  (zmiany </div><div class=\"t m0 x2d h8 y476 ff3 fs6 fc0 sc0 ls0 ws0\">kurs\u00f3w USD/PLN , EUR/<span class=\"ff2\">PLN oraz CAD/PLN) </span>Grupy Kapita\u0142ow<span class=\"_ _4\"></span>ej KGHM Polska Mied\u017a S.A. oraz analiz\u0119 wra\u017cliwo\u015b<span class=\"_ _4\"></span>ci na ryzyko </div><div class=\"t m0 x2d h8 y477 ff3 fs6 fc0 sc0 ls0 ws0\">zmian <span class=\"_ _f\"></span>kurs\u00f3w <span class=\"_ _f\"></span>walutowych. <span class=\"_ _3\"></span>Do<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>wyznaczenia <span class=\"_ _f\"></span>zakresu <span class=\"_ _f\"></span>potencjalnych <span class=\"_ _3\"></span>zmian <span class=\"_ _f\"></span>kurs\u00f3w <span class=\"_ _f\"></span>USD/PLN, <span class=\"_ _f\"></span>EUR/P<span class=\"_ _3\"></span><span class=\"ff2\">LN <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _3\"></span>CAD/PLN <span class=\"_ _f\"></span>dla </span></div><div class=\"t m0 x2d h8 y478 ff3 fs6 fc0 sc0 ls0 ws0\">cel\u00f3w analizy wr<span class=\"_ _4\"></span>a\u017cliwo\u015bci wyk<span class=\"_ _4\"></span>orzystan<span class=\"_ _4\"></span>o model Blacka<span class=\"ff2\">-Sch<span class=\"_ _4\"></span>olesa (geom<span class=\"_ _4\"></span>etryczny ruch <span class=\"_ _4\"></span>Browna).  </span></div><div class=\"t m0 x2d h8 ybf1 ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w200 h15a gse93\"><div class=\"t m0 x9b h5 y172 ff4 fs3 fc2 sc0 ls0 ws0\">Nomina\u0142<span class=\"ff1\"> </span></div></div><div class=\"c w201 h159 gse94\"><div class=\"t m0 x21 h5 ybf4 ff4 fs3 fc2 sc0 ls0 ws0\">\u015aredniowa\u017cony ku<span class=\"_ _3\"></span>rs wykonania opcji<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w202 h15a gse95\"><div class=\"t m0 x1e h5 ybf5 ff4 fs3 fc2 sc0 ls0 ws0\">\u015aredniowa\u017cony <span class=\"_ _3\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x126 h5 ybf6 ff1 fs3 fc2 sc0 ls0 ws0\">poziom premii<span class=\"_ _3\"></span> </div></div><div class=\"c w203 h15a gse96\"><div class=\"t m0 xdd h5 ybf5 ff1 fs3 fc2 sc0 ls0 ws0\">Efektywny poziom <span class=\"_ _3\"></span> </div><div class=\"t m0 x51 h5 ybf6 ff1 fs3 fc2 sc0 ls0 ws0\">zabezpieczenia<span class=\"_ _3\"></span> </div></div><div class=\"c w1ff h15b gse97\"><div class=\"t m0 x9 h5 y130 ff1 fs3 fc2 sc0 ls0 ws0\">Instrument/  </div><div class=\"t m0 x39 h5 y172 ff1 fs3 fc2 sc0 ls0 ws0\">struktura opcyjna<span class=\"_ _3\"></span> </div></div><div class=\"c w204 h9b gse98\"><div class=\"t m0 x84 h5 y130 ff4 fs3 fc2 sc0 ls0 ws0\">sprzeda\u017c <span class=\"ff1\"> </span></div><div class=\"t m0 xdd h5 y172 ff4 fs3 fc2 sc0 ls0 ws0\">opcji sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w1b9 h9b gse99\"><div class=\"t m0 x23 h5 y130 ff1 fs3 fc2 sc0 ls0 ws0\">zakup  </div><div class=\"t m0 x20 h5 y172 ff1 fs3 fc2 sc0 ls0 ws0\">opcji <span class=\"ff4\">sprzeda\u017cy<span class=\"_ _3\"></span></span> </div></div><div class=\"c w205 h9b gse9a\"><div class=\"t m0 x75 h5 y130 ff4 fs3 fc2 sc0 ls0 ws0\">sprzeda\u017c <span class=\"ff1\"> </span></div><div class=\"t m0 x25 h5 y172 ff1 fs3 fc2 sc0 ls0 ws0\">opcji kupna<span class=\"_ _3\"></span> </div></div><div class=\"c w204 h137 gse9b\"><div class=\"t m0 x4a h15d yfc ff6 fs12 fc2 sc0 ls0 ws0\">ograniczenie </div><div class=\"t m0 x6b h125 y124 ff6 fs12 fc2 sc0 ls0 ws0\">zabezpieczenia<span class=\"ff2\"> </span></div></div><div class=\"c w1b9 h137 gse9c\"><div class=\"t m0 x51 h15d yfc ff6 fs12 fc2 sc0 ls0 ws0\">zabezpieczenie </div><div class=\"t m0 x1e h125 y124 ff6 fs12 fc2 sc0 ls0 ws0\">kursu walutowego <span class=\"ff1\"> </span></div></div><div class=\"c w205 h137 gse9d\"><div class=\"t m0 x26 h15d yfc ff6 fs12 fc2 sc0 ls0 ws0\">ograniczenie </div><div class=\"t m0 x126 h125 y124 ff6 fs12 fc2 sc0 ls0 ws0\">partycypacji<span class=\"ff1\"> </span></div></div><div class=\"c w200 h15e gse9e\"><div class=\"t m0 x26 h5 ye0 ff2 fs3 fc2 sc0 ls0 ws0\">[mln USD]<span class=\"ff1\"> </span></div></div><div class=\"c w204 h15e gse9f\"><div class=\"t m0 xbb h5 ye0 ff2 fs3 fc2 sc0 ls0 ws0\">[USD/PLN]<span class=\"ff1\"> </span></div></div><div class=\"c w1b9 h15e gsea0\"><div class=\"t m0 x5a h5 ye0 ff2 fs3 fc2 sc0 ls0 ws0\">[USD/PLN]<span class=\"ff1\"> </span></div></div><div class=\"c w205 h15e gsea1\"><div class=\"t m0 x126 h5 ye0 ff2 fs3 fc2 sc0 ls0 ws0\">[USD/PLN]<span class=\"ff1\"> </span></div></div><div class=\"c w202 h15e gsea2\"><div class=\"t m0 x16 h5 ye0 ff2 fs3 fc2 sc0 ls0 ws0\">[PLN za 1 USD]<span class=\"ff1\"> </span></div></div><div class=\"c w203 h15e gsea3\"><div class=\"t m0 x22 h5 ye0 ff2 fs3 fc2 sc0 ls0 ws0\">[USD/PLN]<span class=\"ff1\"> </span></div></div><div class=\"c w206 h157 gsea4\"><div class=\"t m3 x100 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">I p\u00f3\u0142. </div><div class=\"t m3 x4a h5 yf7 ff2 fs3 fc0 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h157 gsea5\"><div class=\"t m0 x39 h5 y77a ff2 fs3 fc0 sc0 ls0 ws0\">put spread </div></div><div class=\"c w200 h157 gsea6\"><div class=\"t m0 xbb h5 y77a ff2 fs3 fc0 sc0 ls0 ws0\">330,00 </div></div><div class=\"c w204 h157 gsea7\"><div class=\"t m0 x1f h5 y77a ff2 fs3 fc0 sc0 ls11 ws0\">3,60<span class=\"ls0\"> </span></div></div><div class=\"c w1b9 h157 gsea8\"><div class=\"t m0 xab h5 y77a ff2 fs3 fc0 sc0 ls11 ws0\">4,48<span class=\"ls0\"> </span></div></div><div class=\"c w205 h157 gsea9\"><div class=\"t m0 x24 h5 y77a ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w202 h157 gseaa\"><div class=\"t m0 x3e h5 y77a ff2 fs3 fc0 sc0 ls0 ws0\">(0,01) </div></div><div class=\"c w203 h157 gseab\"><div class=\"t m0 x6d h5 y77a ff2 fs3 fc0 sc0 ls11 ws0\">4,47<span class=\"ls0\"> </span></div></div><div class=\"c w206 h157 gseac\"><div class=\"t m3 x100 h5 y10 ff3 fs3 fc0 sc0 ls0 ws0\">II p\u00f3\u0142. </div><div class=\"t m3 x4a h5 yf7 ff2 fs3 fc0 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h157 gsead\"><div class=\"t m0 x39 h5 y77a ff2 fs3 fc0 sc0 ls0 ws0\">put spread </div></div><div class=\"c w200 h157 gseae\"><div class=\"t m0 xbb h5 y77a ff2 fs3 fc0 sc0 ls0 ws0\">330,00 </div></div><div class=\"c w204 h157 gseaf\"><div class=\"t m0 x1f h5 y77a ff2 fs3 fc0 sc0 ls11 ws0\">3,60<span class=\"ls0\"> </span></div></div><div class=\"c w1b9 h157 gseb0\"><div class=\"t m0 xab h5 y77a ff2 fs3 fc0 sc0 ls11 ws0\">4,48<span class=\"ls0\"> </span></div></div><div class=\"c w205 h157 gseb1\"><div class=\"t m0 x24 h5 y77a ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w202 h157 gseb2\"><div class=\"t m0 x1c h5 y77a ff2 fs3 fc0 sc0 ls11 ws0\">0,01<span class=\"ls0\"> </span></div></div><div class=\"c w203 h157 gseb3\"><div class=\"t m0 x6d h5 y77a ff2 fs3 fc0 sc0 ls11 ws0\">4,49<span class=\"ls0\"> </span></div></div><div class=\"c w1ff h22 gseb4\"><div class=\"t m0 x83 h5 y158 ff1 fs3 fc2 sc0 ls0 ws0\">SUMA 2024<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w200 h22 gseb5\"><div class=\"t m0 xbb h5 y158 ff1 fs3 fc0 sc0 ls0 ws0\">660,00 </div></div><div class=\"c w209 hd0 gseb6\"><div class=\"t m0 x1b h5 ye3 ff4 fs3 fc2 sc0 ls0 ws0\">Nomina\u0142<span class=\"ff1\"> </span></div></div><div class=\"c w20a h157 gseb7\"><div class=\"t m0 x13 h5 y5e5 ff4 fs3 fc2 sc0 ls0 ws0\">\u015aredniowa\u017cony ku<span class=\"_ _3\"></span>rs wykonania opcji<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w202 h157 gseb8\"><div class=\"t m0 x1e h5 y5e5 ff4 fs3 fc2 sc0 ls0 ws0\">\u015aredniowa\u017cony <span class=\"_ _3\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x126 h5 ye0 ff1 fs3 fc2 sc0 ls0 ws0\">poziom premii<span class=\"_ _3\"></span> </div></div><div class=\"c w203 h157 gseb9\"><div class=\"t m0 xdd h5 y5e5 ff1 fs3 fc2 sc0 ls0 ws0\">Efektywny poziom <span class=\"_ _3\"></span> </div><div class=\"t m0 x51 h5 ye0 ff1 fs3 fc2 sc0 ls0 ws0\">zabezpieczenia<span class=\"_ _3\"></span> </div></div><div class=\"c w208 h15f gseba\"><div class=\"t m0 x9e h5 y5e5 ff1 fs3 fc2 sc0 ls0 ws0\">Instrument/  </div><div class=\"t m0 x64 h5 ye3 ff1 fs3 fc2 sc0 ls0 ws0\">struktura opcyjna<span class=\"_ _3\"></span> </div></div><div class=\"c w204 h157 gsebb\"><div class=\"t m0 x84 h5 y5e5 ff4 fs3 fc2 sc0 ls0 ws0\">sprzeda\u017c <span class=\"ff1\"> </span></div><div class=\"t m0 xdd h5 ye3 ff4 fs3 fc2 sc0 ls0 ws0\">opcji sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w1b9 h157 gsebc\"><div class=\"t m0 x18 h5 y5e5 ff1 fs3 fc2 sc0 ls0 ws0\">zakup  </div><div class=\"t m0 x20 h5 ye3 ff4 fs3 fc2 sc0 ls0 ws0\">opcji sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w205 h157 gsebd\"><div class=\"t m0 x75 h5 y5e5 ff4 fs3 fc2 sc0 ls0 ws0\">sprzeda\u017c <span class=\"ff1\"> </span></div><div class=\"t m0 x25 h5 ye3 ff1 fs3 fc2 sc0 ls0 ws0\">opcji kupna<span class=\"_ _3\"></span> </div></div><div class=\"c w204 h157 gsebe\"><div class=\"t m0 x9b h4a y5e5 ff6 fs3 fc2 sc0 ls0 ws0\">ograniczen<span class=\"_ _3\"></span>ie </div><div class=\"t m0 x100 h5 ye3 ff6 fs3 fc2 sc0 ls0 ws0\">zabezpieczen<span class=\"_ _3\"></span>ia<span class=\"ff2\"> </span></div></div><div class=\"c w1b9 h157 gsebf\"><div class=\"t m0 x16 h4a y5e5 ff6 fs3 fc2 sc0 ls0 ws0\">zabezpieczen<span class=\"_ _3\"></span>ie </div><div class=\"t m0 x37 h5 ye3 ff6 fs3 fc2 sc0 ls0 ws0\">kursu walut<span class=\"_ _3\"></span>owego <span class=\"ff1\"> </span></div></div><div class=\"c w205 h157 gsec0\"><div class=\"t m0 x20 h4a y5e5 ff6 fs3 fc2 sc0 ls0 ws0\">ograniczen<span class=\"_ _3\"></span>ie </div><div class=\"t m0 x1e h5 ye3 ff6 fs3 fc2 sc0 ls0 ws0\">partycypacji<span class=\"ff1\"> </span></div></div><div class=\"c w209 h161 gsec1\"><div class=\"t m0 x37 h5 y1c3 ff2 fs3 fc2 sc0 ls0 ws0\">[mln USD]<span class=\"ff1\"> </span></div></div><div class=\"c w204 h161 gsec2\"><div class=\"t m0 xbb h5 y1c3 ff2 fs3 fc2 sc0 ls0 ws0\">[USD/PLN]<span class=\"ff1\"> </span></div></div><div class=\"c w1b9 h161 gsec3\"><div class=\"t m0 x5a h5 y1c3 ff2 fs3 fc2 sc0 ls0 ws0\">[USD/PLN]<span class=\"ff1\"> </span></div></div><div class=\"c w205 h161 gsec4\"><div class=\"t m0 x126 h5 y1c3 ff2 fs3 fc2 sc0 ls0 ws0\">[USD/PLN]<span class=\"ff1\"> </span></div></div><div class=\"c w202 h161 gsec5\"><div class=\"t m0 x16 h5 y1c3 ff2 fs3 fc2 sc0 ls0 ws0\">[PLN za 1 USD]<span class=\"ff1\"> </span></div></div><div class=\"c w203 h161 gsec6\"><div class=\"t m0 x22 h5 y1c3 ff2 fs3 fc2 sc0 ls0 ws0\">[USD/PLN]<span class=\"ff1\"> </span></div></div><div class=\"c w20b h14c gsec7\"><div class=\"t m3 x1b h5 y423 ff2 fs3 fc0 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w20c h94 gsec8\"><div class=\"t m0 x11f h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">mewa </div></div><div class=\"c w209 h94 gsec9\"><div class=\"t m0 x67 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">135,00 </div></div><div class=\"c w204 h94 gseca\"><div class=\"t m0 x1f h5 ye3 ff2 fs3 fc0 sc0 ls11 ws0\">3,30<span class=\"ls0\"> </span></div></div><div class=\"c w1b9 h94 gsecb\"><div class=\"t m0 xab h5 ye3 ff2 fs3 fc0 sc0 ls11 ws0\">4,00<span class=\"ls0\"> </span></div></div><div class=\"c w205 h94 gsecc\"><div class=\"t m0 x64 h5 ye3 ff2 fs3 fc0 sc0 ls11 ws0\">4,60<span class=\"ls0\"> </span></div></div><div class=\"c w202 h94 gsecd\"><div class=\"t m0 x24 h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">(0,00) </div></div><div class=\"c w203 h94 gsece\"><div class=\"t m0 x6d h5 ye3 ff2 fs3 fc0 sc0 ls11 ws0\">4,00<span class=\"ls0\"> </span></div></div><div class=\"c w20c h94 gsecf\"><div class=\"t m0 x11f h5 ye3 ff2 fs3 fc0 sc0 ls0 ws0\">mewa </div></div><div class=\"c w209 h94 gsed0\"><div class=\"t m0 x67 h5 ye3 ff2 fs3 fc0 sc0 ls11 ws0\">180,00<span class=\"ls0\"> </span></div></div><div class=\"c w204 h94 gsed1\"><div class=\"t m0 x1f h5 ye3 ff2 fs3 fc0 sc0 ls11 ws0\">3,30<span class=\"ls0\"> </span></div></div><div class=\"c w1b9 h94 gsed2\"><div class=\"t m0 xab h5 ye3 ff2 fs3 fc0 sc0 ls11 ws0\">3,90<span class=\"ls0\"> </span></div></div><div class=\"c w205 h94 gsed3\"><div class=\"t m0 x64 h5 ye3 ff2 fs3 fc0 sc0 ls11 ws0\">4,50<span class=\"ls0\"> </span></div></div><div class=\"c w202 h94 gsed4\"><div class=\"t m0 x1c h5 ye3 ff2 fs3 fc0 sc0 ls11 ws0\">0,03<span class=\"ls0\"> </span></div></div><div class=\"c w203 h94 gsed5\"><div class=\"t m0 x6d h5 ye3 ff2 fs3 fc0 sc0 ls11 ws0\">3,93<span class=\"ls0\"> </span></div></div><div class=\"c w20c h43 gsed6\"><div class=\"t m0 x6d h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">korytarz </div></div><div class=\"c w209 h43 gsed7\"><div class=\"t m0 x67 h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">660,00 </div></div><div class=\"c w204 h43 gsed8\"><div class=\"t m0 x4b h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1b9 h43 gsed9\"><div class=\"t m0 xab h5 ye0 ff2 fs3 fc0 sc0 ls11 ws0\">4,48<span class=\"ls0\"> </span></div></div><div class=\"c w205 h43 gseda\"><div class=\"t m0 x64 h5 ye0 ff2 fs3 fc0 sc0 ls11 ws0\">5,48<span class=\"ls0\"> </span></div></div><div class=\"c w202 h43 gsedb\"><div class=\"t m0 x24 h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">(0,03) </div></div><div class=\"c w203 h43 gsedc\"><div class=\"t m0 x6d h5 ye0 ff2 fs3 fc0 sc0 ls11 ws0\">4,45<span class=\"ls0\"> </span></div></div><div class=\"c w20c h43 gsedd\"><div class=\"t m0 x6d h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">korytarz </div></div><div class=\"c w209 h43 gsede\"><div class=\"t m0 x67 h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">660,00 </div></div><div class=\"c w204 h43 gsedf\"><div class=\"t m0 x4b h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1b9 h43 gsee0\"><div class=\"t m0 xab h5 ye0 ff2 fs3 fc0 sc0 ls11 ws0\">4,69<span class=\"ls0\"> </span></div></div><div class=\"c w205 h43 gsee1\"><div class=\"t m0 x64 h5 ye0 ff2 fs3 fc0 sc0 ls11 ws0\">6,09<span class=\"ls0\"> </span></div></div><div class=\"c w202 h43 gsee2\"><div class=\"t m0 x24 h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">(0,05) </div></div><div class=\"c w203 h43 gsee3\"><div class=\"t m0 x6d h5 ye0 ff2 fs3 fc0 sc0 ls11 ws0\">4,64<span class=\"ls0\"> </span></div></div><div class=\"c w20c h115 gsee4\"><div class=\"t m0 x24 h5 y158 ff1 fs3 fc2 sc0 ls0 ws0\">SUMA 2023<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span></div></div><div class=\"c w209 h115 gsee5\"><div class=\"t m0 x1e h5 y158 ff1 fs3 fc0 sc0 ls0 ws0\">1 635,00 </div></div><div class=\"c w20b h13d gsee6\"><div class=\"t m3 x1b h5 ye0 ff2 fs3 fc0 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w20c h43 gsee7\"><div class=\"t m0 x6d h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">korytarz </div></div><div class=\"c w209 h43 gsee8\"><div class=\"t m0 x67 h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">660,00 </div></div><div class=\"c w204 h43 gsee9\"><div class=\"t m0 x4b h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1b9 h43 gseea\"><div class=\"t m0 xab h5 ye0 ff2 fs3 fc0 sc0 ls11 ws0\">4,48<span class=\"ls0\"> </span></div></div><div class=\"c w205 h43 gseeb\"><div class=\"t m0 x64 h5 ye0 ff2 fs3 fc0 sc0 ls11 ws0\">5,48<span class=\"ls0\"> </span></div></div><div class=\"c w202 h43 gseec\"><div class=\"t m0 x24 h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">(0,00) </div></div><div class=\"c w203 h43 gseed\"><div class=\"t m0 x6d h5 ye0 ff2 fs3 fc0 sc0 ls11 ws0\">4,48<span class=\"ls0\"> </span></div></div><div class=\"c w20c h43 gseee\"><div class=\"t m0 x6d h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">korytarz </div></div><div class=\"c w209 h43 gseef\"><div class=\"t m0 x67 h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">660,00 </div></div><div class=\"c w204 h43 gsef0\"><div class=\"t m0 x4b h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1b9 h43 gsef1\"><div class=\"t m0 xab h5 ye0 ff2 fs3 fc0 sc0 ls11 ws0\">4,69<span class=\"ls0\"> </span></div></div><div class=\"c w205 h43 gsef2\"><div class=\"t m0 x64 h5 ye0 ff2 fs3 fc0 sc0 ls11 ws0\">6,09<span class=\"ls0\"> </span></div></div><div class=\"c w202 h43 gsef3\"><div class=\"t m0 x24 h5 ye0 ff2 fs3 fc0 sc0 ls0 ws0\">(0,01) </div></div><div class=\"c w203 h43 gsef4\"><div class=\"t m0 x6d h5 ye0 ff2 fs3 fc0 sc0 ls11 ws0\">4,68<span class=\"ls0\"> </span></div></div><div class=\"c w208 hc8 gsef5\"><div class=\"t m0 x4b h5 ycb ff1 fs3 fc2 sc0 ls0 ws0\">SUMA 2024<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span></div></div><div class=\"c w209 hc8 gsef6\"><div class=\"t m0 x1e h5 ycb ff1 fs3 fc0 sc0 ls0 ws0\">1 320,00<span class=\"_ _3c\"> </span> </div></div><div class=\"c w20f h162 gsef8\"><div class=\"t m0 x11 h8 y11b ff1 fs6 fc2 sc0 ls0 ws0\">Instrumenty fin<span class=\"_ _4\"></span>ansowe<span class=\"fs3\"> </span></div></div><div class=\"c w210 h43 gsef9\"><div class=\"t m0 x6b h8 yc9 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 nara\u017c<span class=\"_ _4\"></span>ona na ryzy<span class=\"_ _4\"></span>ko na 31.12.20<span class=\"_ _4\"></span>23<span class=\"ff1\"> </span></div></div><div class=\"c w211 h163 gsefa\"><div class=\"t m0 x11 h8 y158 ff1 fs6 fc2 sc0 ls0 ws0\">razem mln PL<span class=\"_ _4\"></span>N </div></div><div class=\"c w212 h163 gsefb\"><div class=\"t m0 x21 h8 y158 ff2 fs6 fc2 sc0 ls0 ws0\">mln USD </div></div><div class=\"c w1ce h163 gsefc\"><div class=\"t m0 x9c h8 y158 ff2 fs6 fc2 sc0 ls0 ws0\">mln EUR </div></div><div class=\"c w213 h163 gsefd\"><div class=\"t m0 x51 h8 y158 ff2 fs6 fc2 sc0 ls0 ws0\">mln CAD </div></div><div class=\"c w20f h57 gsefe\"><div class=\"t m0 x11 h8 yd4 ff3 fs6 fc0 sc0 ls0 ws0\">Udzia\u0142y i akcje<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w211 h57 gseff\"><div class=\"t m0 x3f h8 yd4 ff1 fs6 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w212 h57 gsf00\"><div class=\"t m0 x6f h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ce h57 gsf01\"><div class=\"t m0 x3c h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w213 h57 gsf02\"><div class=\"t m0 x1f h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w20f h57 gsf03\"><div class=\"t m0 x11 h8 yd4 ff3 fs6 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w <span class=\"ff2\"> </span></div></div><div class=\"c w211 h57 gsf04\"><div class=\"t m0 x3d h8 yd4 ff1 fs6 fc0 sc0 lsf ws0\">524<span class=\"ls0\"> </span></div></div><div class=\"c w212 h57 gsf05\"><div class=\"t m0 x3e h8 yd4 ff2 fs6 fc0 sc0 lse ws0\">89<span class=\"ls0\"> </span></div></div><div class=\"c w1ce h57 gsf06\"><div class=\"t m0 x81 h8 yd4 ff2 fs6 fc0 sc0 lse ws0\">34<span class=\"ls0\"> </span></div></div><div class=\"c w213 h57 gsf07\"><div class=\"t m0 x1f h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c w20f h31 gsf08\"><div class=\"t m0 x11 h8 y32 ff3 fs6 fc0 sc0 ls0 ws0\">\u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne i ekwiwalen<span class=\"_ _4\"></span>ty <span class=\"ff2\"> </span></div></div><div class=\"c w211 h31 gsf09\"><div class=\"t m0 xf h8 y32 ff1 fs6 fc0 sc0 ls0 ws0\">1 306 </div></div><div class=\"c w212 h31 gsf0a\"><div class=\"t m0 x23 h8 y32 ff2 fs6 fc0 sc0 lse ws0\">280<span class=\"ls0\"> </span></div></div><div class=\"c w1ce h31 gsf0b\"><div class=\"t m0 x81 h8 y32 ff2 fs6 fc0 sc0 lse ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c w213 h31 gsf0c\"><div class=\"t m0 x81 h8 y32 ff2 fs6 fc0 sc0 lse ws0\">24<span class=\"ls0\"> </span></div></div><div class=\"c w20f hc gsf0d\"><div class=\"t m0 x11 h8 yca ff3 fs6 fc0 sc0 ls0 ws0\">D\u0142ugoterminow<span class=\"_ _4\"></span>e po\u017cyczki <span class=\"_ _4\"></span>udzielone na rz<span class=\"_ _4\"></span>ecz </div><div class=\"t m0 x11 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">wsp\u00f3lnego przed<span class=\"_ _4\"></span>si\u0119wzi\u0119cia<span class=\"ff2\"> </span></div></div><div class=\"c w211 hc gsf0e\"><div class=\"t m0 xf h8 y131 ff1 fs6 fc0 sc0 lsf ws0\">9 096<span class=\"ls0\"> </span></div></div><div class=\"c w212 hc gsf0f\"><div class=\"t m0 x83 h8 y131 ff2 fs6 fc0 sc0 ls0 ws0\">2 311 </div></div><div class=\"c w1ce hc gsf10\"><div class=\"t m0 x3c h8 y131 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w213 hc gsf11\"><div class=\"t m0 x3c h8 y131 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w20f h57 gsf12\"><div class=\"t m0 x11 h8 y32 ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe <span class=\"ff2\"> </span></div></div><div class=\"c w211 h57 gsf13\"><div class=\"t m0 x3d h8 y32 ff1 fs6 fc0 sc0 lsf ws0\">174<span class=\"ls0\"> </span></div></div><div class=\"c w212 h57 gsf14\"><div class=\"t m0 x3e h8 y32 ff2 fs6 fc0 sc0 lse ws0\">30<span class=\"ls0\"> </span></div></div><div class=\"c w1ce h57 gsf15\"><div class=\"t m0 x1f h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w213 h57 gsf16\"><div class=\"t m0 x81 h8 y32 ff2 fs6 fc0 sc0 lse ws0\">17<span class=\"ls0\"> </span></div></div><div class=\"c w20f h57 gsf17\"><div class=\"t m0 x11 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\">Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe* </div></div><div class=\"c w211 h57 gsf18\"><div class=\"t m0 x3d h8 y32 ff1 fs6 fc0 sc0 lsf ws0\">292<span class=\"ls0\"> </span></div></div><div class=\"c w212 h57 gsf19\"><div class=\"t m0 x3d h8 y101 ff2 fs3 fc0 sc0 ls0 ws0\">9<span class=\"fs6\"> </span></div></div><div class=\"c w1ce h57 gsf1a\"><div class=\"t m0 x3c h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w213 h57 gsf1b\"><div class=\"t m0 x3c h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w20f h57 gsf1c\"><div class=\"t m0 x11 h8 yd4 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w i <span class=\"_ _4\"></span>podobne<span class=\"ff2\"> </span></div></div><div class=\"c w211 h57 gsf1d\"><div class=\"t m0 x68 h8 yd4 ff1 fs6 fc0 sc0 ls0 ws0\">(2 238) </div></div><div class=\"c w212 h57 gsf1e\"><div class=\"t m0 x17 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">(229) </div></div><div class=\"c w1ce h57 gsf1f\"><div class=\"t m0 x52 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">(298) </div></div><div class=\"c w213 h57 gsf20\"><div class=\"t m0 x22 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">(14) </div></div><div class=\"c w20f h57 gsf21\"><div class=\"t m0 x11 h8 yd4 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u zad\u0142u\u017ce<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span></div></div><div class=\"c w211 h57 gsf22\"><div class=\"t m0 x68 h8 yd4 ff1 fs6 fc0 sc0 ls0 ws0\">(2 828) </div></div><div class=\"c w212 h57 gsf23\"><div class=\"t m0 x17 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">(695) </div></div><div class=\"c w1ce h57 gsf24\"><div class=\"t m0 x22 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">(10) </div></div><div class=\"c w213 h57 gsf25\"><div class=\"t m0 x22 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">(16) </div></div><div class=\"c w20f h57 gsf26\"><div class=\"t m0 x11 h8 yd4 ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span></div></div><div class=\"c w211 h57 gsf27\"><div class=\"t m0 x1c h8 yd4 ff1 fs6 fc0 sc0 ls0 ws0\">(18) </div></div><div class=\"c w212 h57 gsf28\"><div class=\"t m0 x3e h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">(1) </div></div><div class=\"c w1ce h57 gsf29\"><div class=\"t m0 x23 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">(3) </div></div><div class=\"c w213 h57 gsf2a\"><div class=\"t m0 x3c h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wed h164 gsf2b\"><div class=\"t m0 x11 h5 y6d7 ff2 fs3 fc0 sc0 ls0 ws0\">* </div></div><div class=\"c w214 h164 gsf2c\"><div class=\"t m0 x11 h4a y5f2 ff6 fs3 fc0 sc0 ls0 ws0\">W <span class=\"_ _3\"></span>pozycji <span class=\"_ _f\"></span>pochod<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>instrumenty <span class=\"_ _f\"></span>finansowe <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span><span class=\"ff5\">kolumn<span class=\"_ _3\"></span>ie <span class=\"_ _3\"></span>\u201emln <span class=\"_ _3\"></span>USD\u201d <span class=\"_ _3\"></span>zapre<span class=\"_ _3\"></span>zentowane <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>tran<span class=\"_ _3\"></span>sakcje <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ryn<span class=\"_ _3\"></span>ku <span class=\"_ _3\"></span>metali, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>wycen<span class=\"_ _3\"></span>iane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>USD </span></div><div class=\"t m0 x11 h4a y9fa ff6 fs3 fc0 sc0 ls0 ws0\">i <span class=\"ff5\">przeliczan<span class=\"_ _3\"></span>e <span class=\"_ _f\"> </span>n<span class=\"_ _3\"></span>a <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N <span class=\"_ _f\"> </span>p<span class=\"_ _3\"></span>o <span class=\"_ _f\"> </span>ku<span class=\"_ _3\"></span>rsie <span class=\"_ _0\"> </span>z <span class=\"_ _0\"> </span>dnia <span class=\"_ _0\"> </span>ko\u0144cz\u0105cego<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>okres <span class=\"_ _0\"> </span>sp<span class=\"_ _3\"></span>rawozdawczy, <span class=\"_ _0\"> </span>nat<span class=\"_ _3\"></span>omiast <span class=\"_ _0\"> </span>kolumna <span class=\"_ _0\"> </span>\u201eraze<span class=\"_ _3\"></span>m <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>ln <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N\u201d <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>wzgl\u0119dnia <span class=\"_ _0\"> </span>r\u00f3wnie\u017c<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wart<span class=\"_ _0\"> </span>o\u015b\u0107 </span></div><div class=\"t m0 x11 h5 yc11 ff5 fs3 fc0 sc0 ls0 ws0\">godziw\u0105 in<span class=\"_ _3\"></span>strument\u00f3w pochodnych w<span class=\"_ _3\"></span>ycenianych<span class=\"_ _3\"></span> wy\u0142\u0105cznie w PLN, kt\u00f3rych<span class=\"_ _3\"></span> wycena zale\u017cy od kurs\u00f3w<span class=\"_ _3\"></span> walutowych.<span class=\"ff2\"> </span></div></div><div class=\"c w20f h165 gsf2d\"><div class=\"t m0 x11 h8 y11b ff1 fs6 fc2 sc0 ls0 ws0\">Instrumenty fin<span class=\"_ _4\"></span>ansowe<span class=\"fs3\"> </span></div></div><div class=\"c w210 h43 gsf2e\"><div class=\"t m0 x6b h8 yc9 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 nara\u017c<span class=\"_ _4\"></span>ona na ryzy<span class=\"_ _4\"></span>ko na 31.12.20<span class=\"_ _4\"></span>22<span class=\"ff1\"> </span></div></div><div class=\"c w211 h166 gsf2f\"><div class=\"t m0 x11 h8 y158 ff1 fs6 fc2 sc0 ls0 ws0\">razem mln PL<span class=\"_ _4\"></span>N </div></div><div class=\"c w212 h166 gsf30\"><div class=\"t m0 x21 h8 y158 ff2 fs6 fc2 sc0 ls0 ws0\">mln USD </div></div><div class=\"c w1ce h166 gsf31\"><div class=\"t m0 x9c h8 y158 ff2 fs6 fc2 sc0 ls0 ws0\">mln EUR </div></div><div class=\"c w213 h166 gsf32\"><div class=\"t m0 x51 h8 y158 ff2 fs6 fc2 sc0 ls0 ws0\">mln CAD </div></div><div class=\"c w20f h57 gsf33\"><div class=\"t m0 x11 h8 yd4 ff3 fs6 fc0 sc0 ls0 ws0\">Udzia\u0142y i akcje<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w211 h57 gsf34\"><div class=\"t m0 x3f h8 yd4 ff1 fs6 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w212 h57 gsf35\"><div class=\"t m0 x6f h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ce h57 gsf36\"><div class=\"t m0 x3c h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w213 h57 gsf37\"><div class=\"t m0 x1f h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w20f h31 gsf38\"><div class=\"t m0 x11 h8 y32 ff3 fs6 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w <span class=\"ff2\"> </span></div></div><div class=\"c w211 h31 gsf39\"><div class=\"t m0 x3d h8 y32 ff1 fs6 fc0 sc0 lsf ws0\">776<span class=\"ls0\"> </span></div></div><div class=\"c w212 h31 gsf3a\"><div class=\"t m0 x23 h8 y32 ff2 fs6 fc0 sc0 lse ws0\">140<span class=\"ls0\"> </span></div></div><div class=\"c w1ce h31 gsf3b\"><div class=\"t m0 x81 h8 y32 ff2 fs6 fc0 sc0 lse ws0\">30<span class=\"ls0\"> </span></div></div><div class=\"c w213 h31 gsf3c\"><div class=\"t m0 x1f h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c w20f h31 gsf3d\"><div class=\"t m0 x11 h8 y32 ff3 fs6 fc0 sc0 ls0 ws0\">\u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne i ekwiwalen<span class=\"_ _4\"></span>ty <span class=\"ff2\"> </span></div></div><div class=\"c w211 h31 gsf3e\"><div class=\"t m0 x3d h8 y32 ff1 fs6 fc0 sc0 lsf ws0\">868<span class=\"ls0\"> </span></div></div><div class=\"c w212 h31 gsf3f\"><div class=\"t m0 x23 h8 y32 ff2 fs6 fc0 sc0 lse ws0\">163<span class=\"ls0\"> </span></div></div><div class=\"c w1ce h31 gsf40\"><div class=\"t m0 x81 h8 y32 ff2 fs6 fc0 sc0 lse ws0\">20<span class=\"ls0\"> </span></div></div><div class=\"c w213 h31 gsf41\"><div class=\"t m0 x81 h8 y32 ff2 fs6 fc0 sc0 lse ws0\">17<span class=\"ls0\"> </span></div></div><div class=\"c w20f hc gsf42\"><div class=\"t m0 x11 h8 yca ff3 fs6 fc0 sc0 ls0 ws0\">D\u0142ugoterminow<span class=\"_ _4\"></span>e po\u017cyczki <span class=\"_ _4\"></span>udzielone na rz<span class=\"_ _4\"></span>ecz </div><div class=\"t m0 x11 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">wsp\u00f3lnego przed<span class=\"_ _4\"></span>si\u0119wzi\u0119cia<span class=\"ff2\"> </span></div></div><div class=\"c w211 hc gsf43\"><div class=\"t m0 xf h8 y131 ff1 fs6 fc0 sc0 ls0 ws0\">9 603 </div></div><div class=\"c w212 hc gsf44\"><div class=\"t m0 x83 h8 y131 ff2 fs6 fc0 sc0 ls0 ws0\">2 182 </div></div><div class=\"c w1ce hc gsf45\"><div class=\"t m0 x3c h8 y131 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w213 hc gsf46\"><div class=\"t m0 x3c h8 y131 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w20f h57 gsf47\"><div class=\"t m0 x11 h8 y32 ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe <span class=\"ff2\"> </span></div></div><div class=\"c w211 h57 gsf48\"><div class=\"t m0 x3d h8 y32 ff1 fs6 fc0 sc0 lsf ws0\">234<span class=\"ls0\"> </span></div></div><div class=\"c w212 h57 gsf49\"><div class=\"t m0 x3e h8 y32 ff2 fs6 fc0 sc0 lse ws0\">44<span class=\"ls0\"> </span></div></div><div class=\"c w1ce h57 gsf4a\"><div class=\"t m0 x3c h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w213 h57 gsf4b\"><div class=\"t m0 x81 h8 y32 ff2 fs6 fc0 sc0 lse ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c w20f h57 gsf4c\"><div class=\"t m0 x11 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe* </div></div><div class=\"c w211 h57 gsf4d\"><div class=\"t m0 x3d h8 yd4 ff1 fs6 fc0 sc0 lsf ws0\">357<span class=\"ls0\"> </span></div></div><div class=\"c w212 h57 gsf4e\"><div class=\"t m0 x3e h8 yd4 ff2 fs6 fc0 sc0 lse ws0\">36<span class=\"ls0\"> </span></div></div><div class=\"c w1ce h57 gsf4f\"><div class=\"t m0 x3c h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w213 h57 gsf50\"><div class=\"t m0 x3c h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w20f h57 gsf51\"><div class=\"t m0 x11 h8 yd4 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w i <span class=\"_ _4\"></span>podobne<span class=\"ff2\"> </span></div></div><div class=\"c w211 h57 gsf52\"><div class=\"t m0 x68 h8 yd4 ff1 fs6 fc0 sc0 ls57 ws0\">(1<span class=\"ls0\"> <span class=\"lsf\">063)</span> </span></div></div><div class=\"c w212 h57 gsf53\"><div class=\"t m0 x17 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">(153) </div></div><div class=\"c w1ce h57 gsf54\"><div class=\"t m0 x22 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">(75) </div></div><div class=\"c w213 h57 gsf55\"><div class=\"t m0 x22 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">(11) </div></div><div class=\"c w20f h57 gsf56\"><div class=\"t m0 x11 h8 yd4 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u zad\u0142u\u017ce<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span></div></div><div class=\"c w211 h57 gsf57\"><div class=\"t m0 x68 h8 yd4 ff1 fs6 fc0 sc0 ls57 ws0\">(3<span class=\"ls0\"> <span class=\"lsf\">578)</span> </span></div></div><div class=\"c w212 h57 gsf58\"><div class=\"t m0 x17 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">(793) </div></div><div class=\"c w1ce h57 gsf59\"><div class=\"t m0 x22 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">(10) </div></div><div class=\"c w213 h57 gsf5a\"><div class=\"t m0 x22 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">(13) </div></div><div class=\"c w20f h167 gsf5b\"><div class=\"t m0 x11 h8 yd4 ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span></div></div><div class=\"c w211 h167 gsf5c\"><div class=\"t m0 x1c h8 yd4 ff1 fs6 fc0 sc0 ls0 ws0\">(49) </div></div><div class=\"c w212 h167 gsf5d\"><div class=\"t m0 x3e h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">(9) </div></div><div class=\"c w1ce h167 gsf5e\"><div class=\"t m0 x23 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">(2) </div></div><div class=\"c w213 h167 gsf5f\"><div class=\"t m0 x3c h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wed h7c gsf60\"><div class=\"t m0 x11 h5 y3f8 ff2 fs3 fc0 sc0 ls0 ws0\">* </div></div><div class=\"c w214 h7c gsf61\"><div class=\"t m0 x11 h4a y5db ff6 fs3 fc0 sc0 ls0 ws0\">W <span class=\"_ _3\"></span>pozycji <span class=\"_ _f\"></span>pochod<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>instrumenty <span class=\"_ _f\"></span>finansowe <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span><span class=\"ff5\">kolumn<span class=\"_ _3\"></span>ie <span class=\"_ _3\"></span>\u201emln <span class=\"_ _3\"></span>USD\u201d <span class=\"_ _3\"></span>zapre<span class=\"_ _3\"></span>zentowane <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>tran<span class=\"_ _3\"></span>sakcje <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ryn<span class=\"_ _3\"></span>ku <span class=\"_ _3\"></span>metali, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>wycen<span class=\"_ _3\"></span>iane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>USD </span></div><div class=\"t m0 x11 h4a yfc ff6 fs3 fc0 sc0 ls0 ws0\">i <span class=\"ff5\">przeliczan<span class=\"_ _3\"></span>e <span class=\"_ _f\"> </span>n<span class=\"_ _3\"></span>a <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N <span class=\"_ _f\"> </span>p<span class=\"_ _3\"></span>o <span class=\"_ _f\"> </span>ku<span class=\"_ _3\"></span>rsie <span class=\"_ _0\"> </span>z <span class=\"_ _0\"> </span>dnia <span class=\"_ _0\"> </span>ko\u0144cz\u0105cego<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>okres <span class=\"_ _0\"> </span>sp<span class=\"_ _3\"></span>rawozdawczy, <span class=\"_ _0\"> </span>nat<span class=\"_ _3\"></span>omiast <span class=\"_ _0\"> </span>kolumna <span class=\"_ _0\"> </span>\u201eraze<span class=\"_ _3\"></span>m <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>ln <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N\u201d <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>wzgl\u0119dnia <span class=\"_ _0\"> </span>r\u00f3wnie\u017c<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wart<span class=\"_ _0\"> </span>o\u015b\u0107 </span></div><div class=\"t m0 x11 h5 y10 ff5 fs3 fc0 sc0 ls0 ws0\">godziw\u0105 in<span class=\"_ _3\"></span>strument\u00f3w pochodnych w<span class=\"_ _3\"></span>ycenianych<span class=\"_ _3\"></span> wy\u0142\u0105cznie w PLN, kt\u00f3rych<span class=\"_ _3\"></span> wycena zale\u017cy od kurs\u00f3w<span class=\"_ _3\"></span> walutowych.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span></div></div><div class=\"c w42 h4b gsf63\"><div class=\"t m0 x1d h18 y5f ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1d h8 ya37 ff4 fs6 fc2 sc0 ls0 ws0\">Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci Grupy Kap<span class=\"_ _4\"></span>ita\u0142owej na r<span class=\"_ _4\"></span>yzyko zmian <span class=\"_ _4\"></span>kurs\u00f3w w<span class=\"_ _4\"></span>alutowych w<span class=\"_ _4\"></span> 2023 r<span class=\"_ _4\"></span>. i 2022 r.<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w218 h168 gsf64\"><div class=\"t m0 x16 h5 yc26 ff4 fs3 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x26 h5 y9d4 ff4 fs3 fc2 sc0 ls0 ws0\">nara\u017cona </div><div class=\"t m0 x1e h5 y171 ff1 fs3 fc2 sc0 ls0 ws0\">na ryzyko </div></div><div class=\"c w1ce h168 gsf65\"><div class=\"t m0 x49 h5 yc26 ff4 fs3 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x51 h5 y9d4 ff1 fs3 fc2 sc0 ls0 ws0\">bilansowa </div><div class=\"t m0 x6b h5 y171 ff1 fs3 fc2 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w219 h44 gsf66\"><div class=\"t m0 x23 h5 yf7 ff1 fs3 fc2 sc0 ls0 ws0\">Zmiana kursu USD/PL<span class=\"_ _3\"></span>N </div></div><div class=\"c w21a h44 gsf67\"><div class=\"t m0 x20 h5 yf7 ff1 fs3 fc2 sc0 ls0 ws0\">Zmiana kursu EU<span class=\"_ _3\"></span>R/PLN </div></div><div class=\"c w21b h44 gsf68\"><div class=\"t m0 x39 h5 yf7 ff1 fs3 fc2 sc0 ls0 ws0\">Zmiana kursu CAD/<span class=\"_ _3\"></span>PLN </div></div><div class=\"c w21c h3e gsf69\"><div class=\"t m0 x83 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">4,46 (+13%) </div></div><div class=\"c w21d h3e gsf6a\"><div class=\"t m0 x5a h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">3,50 (-11%) </div></div><div class=\"c w21e h3e gsf6b\"><div class=\"t m0 x1b h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">4,79 (+10%) </div></div><div class=\"c w1f5 h3e gsf6c\"><div class=\"t m0 xdd h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">4,13 (-5%) </div></div><div class=\"c w1f1 h3e gsf6d\"><div class=\"t m0 x25 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">3,27 (+10%) </div></div><div class=\"c w137 h3e gsf6e\"><div class=\"t m0 x39 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">2,77(-7%) </div></div><div class=\"c w217 h8b gsf6f\"><div class=\"t m0 x11 h5 y6b ff1 fs3 fc2 sc0 ls0 ws0\">Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia</span> </div><div class=\"t m0 x11 h5 y10 ff4 fs3 fc2 sc0 ls0 ws0\">finansowe na dzie<span class=\"_ _3\"></span>\u0144 31.12.2023<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w1a2 h8b gsf70\"><div class=\"t m0 x9b h6 y3c ff2 fs4 fc2 sc0 ls0 ws0\">wynik </div><div class=\"t m0 x39 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w38 h8b gsf71\"><div class=\"t m0 x26 h6 y35e ff3 fs4 fc2 sc0 ls0 ws0\">pozosta\u0142e <span class=\"ff2\"> </span></div><div class=\"t m0 x1b h6 y3c ff3 fs4 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x19 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">dochody<span class=\"ff1\"> </span></div></div><div class=\"c w44 h8b gsf72\"><div class=\"t m0 x9b h6 y3c ff2 fs4 fc2 sc0 ls0 ws0\">wynik </div><div class=\"t m0 x1e h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w38 h8b gsf73\"><div class=\"t m0 x26 h6 y35e ff3 fs4 fc2 sc0 ls0 ws0\">pozosta\u0142e<span class=\"ff2\"> </span></div><div class=\"t m0 x1b h6 y3c ff3 fs4 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x19 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">dochody<span class=\"ff1\"> </span></div></div><div class=\"c w137 h8b gsf74\"><div class=\"t m0 x9 h6 y3c ff2 fs4 fc2 sc0 ls0 ws0\">wynik </div><div class=\"t m0 x75 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w21f h8b gsf75\"><div class=\"t m0 x9 h6 y3c ff2 fs4 fc2 sc0 ls0 ws0\">wynik </div><div class=\"t m0 x75 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">finansowy </div></div><div class=\"c w111 h8b gsf76\"><div class=\"t m0 x9 h6 y3c ff2 fs4 fc2 sc0 ls0 ws0\">wynik </div><div class=\"t m0 x75 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w111 h8b gsf77\"><div class=\"t m0 x9 h6 y3c ff2 fs4 fc2 sc0 ls0 ws0\">wynik </div><div class=\"t m0 x75 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w217 h44 gsf78\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Udzia\u0142y i akcje<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w218 h44 gsf79\"><div class=\"t m0 x22 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w1ce h44 gsf7a\"><div class=\"t m0 x68 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">829<span class=\"ls0\"> </span></div></div><div class=\"c w1a2 h44 gsf7b\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w38 h44 gsf7c\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w44 h44 gsf7d\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w38 h44 gsf7e\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w137 h44 gsf7f\"><div class=\"t m0 x1a h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w21f h44 gsf80\"><div class=\"t m0 x1a h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w111 h44 gsf81\"><div class=\"t m0 x1a h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w111 h44 gsf82\"><div class=\"t m0 x1a h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w217 h44 gsf83\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci od od<span class=\"_ _3\"></span>biorc\u00f3w <span class=\"ff2\"> </span></div></div><div class=\"c w218 h44 gsf84\"><div class=\"t m0 xc3 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">524<span class=\"ls0\"> </span></div></div><div class=\"c w1ce h44 gsf85\"><div class=\"t m0 x68 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">932<span class=\"ls0\"> </span></div></div><div class=\"c w1a2 h44 gsf86\"><div class=\"t m0 x9 h5 yf7 ff2 fs3 fc0 sc0 ls11 ws0\">47<span class=\"ls0\"> </span></div></div><div class=\"c w38 h44 gsf87\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w44 h44 gsf88\"><div class=\"t m0 xbb h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(38)<span class=\"ls0\"> </span></div></div><div class=\"c w38 h44 gsf89\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w137 h44 gsf8a\"><div class=\"t m0 x22 h5 yf7 ff2 fs3 fc0 sc0 ls11 ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c w21f h44 gsf8b\"><div class=\"t m0 x22 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(7)<span class=\"ls0\"> </span></div></div><div class=\"c w111 h44 gsf8c\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w111 h44 gsf8d\"><div class=\"t m0 x22 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(2)<span class=\"ls0\"> </span></div></div><div class=\"c w217 h169 gsf8e\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">\u015arodki pieni<span class=\"_ _3\"></span>\u0119\u017cne i ekwiwalenty<span class=\"ff2\"> </span></div></div><div class=\"c w218 h169 gsf8f\"><div class=\"t m0 x13 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">1 306<span class=\"ls0\"> </span></div></div><div class=\"c w1ce h169 gsf90\"><div class=\"t m0 x64 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">1 729<span class=\"ls0\"> </span></div></div><div class=\"c w1a2 h169 gsf91\"><div class=\"t m0 xbb h5 yf7 ff2 fs3 fc0 sc0 ls11 ws0\">148<span class=\"ls0\"> </span></div></div><div class=\"c w38 h169 gsf92\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w44 h169 gsf93\"><div class=\"t m0 x9b h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">(121) </div></div><div class=\"c w38 h169 gsf94\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w137 h169 gsf95\"><div class=\"t m0 x22 h5 yf7 ff2 fs3 fc0 sc0 ls11 ws0\">14<span class=\"ls0\"> </span></div></div><div class=\"c w21f h169 gsf96\"><div class=\"t m0 x22 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(7)<span class=\"ls0\"> </span></div></div><div class=\"c w111 h169 gsf97\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w111 h169 gsf98\"><div class=\"t m0 x22 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(5)<span class=\"ls0\"> </span></div></div><div class=\"c w217 h38 gsf99\"><div class=\"t m0 x11 h5 yfc ff3 fs3 fc0 sc0 ls0 ws0\">D\u0142ugoterminowe<span class=\"_ _3\"></span> po\u017cyczki udzielone <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h5 y56 ff2 fs3 fc0 sc0 ls0 ws0\">na <span class=\"ff3\">rzecz wsp\u00f3lne<span class=\"_ _3\"></span>go przedsi\u0119wzi\u0119c<span class=\"_ _3\"></span>ia</span> </div></div><div class=\"c w218 h38 gsf9a\"><div class=\"t m0 x13 h5 y116 ff1 fs3 fc0 sc0 ls3 ws0\">9 096<span class=\"ls0\"> </span></div></div><div class=\"c w1ce h38 gsf9b\"><div class=\"t m0 x64 h5 y116 ff1 fs3 fc0 sc0 ls0 ws0\">9 <span class=\"ls3\">096</span> </div></div><div class=\"c w1a2 h38 gsf9c\"><div class=\"t m0 x9c h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">1 223 </div></div><div class=\"c w38 h38 gsf9d\"><div class=\"t m0 x17 h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w44 h38 gsf9e\"><div class=\"t m0 x9b h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">(997) </div></div><div class=\"c w38 h38 gsf9f\"><div class=\"t m0 x17 h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w137 h38 gsfa0\"><div class=\"t m0 x1a h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w21f h38 gsfa1\"><div class=\"t m0 x1a h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w111 h38 gsfa2\"><div class=\"t m0 x1a h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w111 h38 gsfa3\"><div class=\"t m0 x1a h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w217 hc0 gsfa4\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Pozosta\u0142e aktywa fi<span class=\"_ _3\"></span>nansowe <span class=\"ff2\"> </span></div></div><div class=\"c w218 hc0 gsfa5\"><div class=\"t m0 xc3 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">174<span class=\"ls0\"> </span></div></div><div class=\"c w1ce hc0 gsfa6\"><div class=\"t m0 x68 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">847<span class=\"ls0\"> </span></div></div><div class=\"c w1a2 hc0 gsfa7\"><div class=\"t m0 x9 h5 yf7 ff2 fs3 fc0 sc0 ls11 ws0\">16<span class=\"ls0\"> </span></div></div><div class=\"c w38 hc0 gsfa8\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w44 hc0 gsfa9\"><div class=\"t m0 xbb h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(13)<span class=\"ls0\"> </span></div></div><div class=\"c w38 hc0 gsfaa\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w137 hc0 gsfab\"><div class=\"t m0 x1a h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w21f hc0 gsfac\"><div class=\"t m0 x1a h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w111 hc0 gsfad\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c w111 hc0 gsfae\"><div class=\"t m0 x22 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(3)<span class=\"ls0\"> </span></div></div><div class=\"c w217 h161 gsfaf\"><div class=\"t m0 x11 h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">Pochodne in<span class=\"_ _3\"></span>strumenty finansowe </div></div><div class=\"c w218 h161 gsfb0\"><div class=\"t m0 xc3 h5 y46 ff1 fs3 fc0 sc0 ls3 ws0\">292<span class=\"ls0\"> </span></div></div><div class=\"c w1ce h161 gsfb1\"><div class=\"t m0 x68 h5 y46 ff1 fs3 fc0 sc0 ls3 ws0\">292<span class=\"ls0\"> </span></div></div><div class=\"c w1a2 h161 gsfb2\"><div class=\"t m0 x9 h7 y32 ff2 fs5 fc0 sc0 ls0 ws0\">(4) </div></div><div class=\"c w38 h161 gsfb3\"><div class=\"t m0 x40 h7 y32 ff2 fs5 fc0 sc0 ls0 ws0\">(500) </div></div><div class=\"c w44 h161 gsfb4\"><div class=\"t m0 x64 h7 y32 ff2 fs5 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w38 h161 gsfb5\"><div class=\"t m0 x49 h7 y32 ff2 fs5 fc0 sc0 ls13 ws0\">413<span class=\"ls0\"> </span></div></div><div class=\"c w137 h161 gsfb6\"><div class=\"t m0 x1a h7 yf7 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w21f h161 gsfb7\"><div class=\"t m0 x1a h7 yf7 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></div><div class=\"c w111 h161 gsfb8\"><div class=\"t m0 x1a h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w111 h161 gsfb9\"><div class=\"t m0 x1a h5 y46 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w217 h38 gsfba\"><div class=\"t m0 x11 h5 yfc ff3 fs3 fc0 sc0 ls0 ws0\">Zobowi\u0105zania wob<span class=\"_ _3\"></span>ec dostawc\u00f3w <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h5 y56 ff2 fs3 fc0 sc0 ls0 ws0\">i podobne </div></div><div class=\"c w218 h38 gsfbb\"><div class=\"t m0 x6b h5 y116 ff1 fs3 fc0 sc0 ls0 ws0\">(2 238) </div></div><div class=\"c w1ce h38 gsfbc\"><div class=\"t m0 xc3 h5 y116 ff1 fs3 fc0 sc0 ls56 ws0\">(6<span class=\"ls0\"> <span class=\"ls3\">385)</span> </span></div></div><div class=\"c w1a2 h38 gsfbd\"><div class=\"t m0 x9b h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">(121) </div></div><div class=\"c w38 h38 gsfbe\"><div class=\"t m0 x17 h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w44 h38 gsfbf\"><div class=\"t m0 x84 h5 y116 ff2 fs3 fc0 sc0 ls11 ws0\">99<span class=\"ls0\"> </span></div></div><div class=\"c w38 h38 gsfc0\"><div class=\"t m0 x17 h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w137 h38 gsfc1\"><div class=\"t m0 x9 h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">(131) </div></div><div class=\"c w21f h38 gsfc2\"><div class=\"t m0 x1a h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w111 h38 gsfc3\"><div class=\"t m0 x22 h5 y116 ff2 fs3 fc0 sc0 ls11 ws0\">64<span class=\"ls0\"> </span></div></div><div class=\"c w111 h38 gsfc4\"><div class=\"t m0 x1a h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w217 h44 gsfc5\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tytu\u0142u z<span class=\"_ _3\"></span>ad\u0142u\u017cenia<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w218 h44 gsfc6\"><div class=\"t m0 x6b h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(2 828) </div></div><div class=\"c w1ce h44 gsfc7\"><div class=\"t m0 xc3 h5 yf7 ff1 fs3 fc0 sc0 ls56 ws0\">(5<span class=\"ls0\"> <span class=\"ls3\">725)</span> </span></div></div><div class=\"c w1a2 h44 gsfc8\"><div class=\"t m0 x9b h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">(368) </div></div><div class=\"c w38 h44 gsfc9\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w44 h44 gsfca\"><div class=\"t m0 xbb h5 yf7 ff2 fs3 fc0 sc0 ls11 ws0\">300<span class=\"ls0\"> </span></div></div><div class=\"c w38 h44 gsfcb\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w137 h44 gsfcc\"><div class=\"t m0 x22 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(4)<span class=\"ls0\"> </span></div></div><div class=\"c w21f h44 gsfcd\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w111 h44 gsfce\"><div class=\"t m0 x22 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(5)<span class=\"ls0\"> </span></div></div><div class=\"c w111 h44 gsfcf\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">3 </div></div><div class=\"c w217 h44 gsfd0\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w218 h44 gsfd1\"><div class=\"t m0 xc3 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(18) </div></div><div class=\"c w1ce h44 gsfd2\"><div class=\"t m0 x83 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(321) </div></div><div class=\"c w1a2 h44 gsfd3\"><div class=\"t m0 x9 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(1)<span class=\"ls0\"> </span></div></div><div class=\"c w38 h44 gsfd4\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w44 h44 gsfd5\"><div class=\"t m0 x64 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w38 h44 gsfd6\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w137 h44 gsfd7\"><div class=\"t m0 x22 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(1)<span class=\"ls0\"> </span></div></div><div class=\"c w21f h44 gsfd8\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w111 h44 gsfd9\"><div class=\"t m0 x1a h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w111 h44 gsfda\"><div class=\"t m0 x1a h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w220 ha6 gsfdb\"><div class=\"t m0 x17f h5 y680 ff4 fs3 fc2 sc0 ls0 ws0\">Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy <span class=\"ff2\"> </span></div></div><div class=\"c w1a2 ha6 gsfdc\"><div class=\"t m0 xbb h5 y680 ff1 fs3 fc0 sc0 ls3 ws0\">940<span class=\"ls0\"> </span></div></div><div class=\"c w44 ha6 gsfdd\"><div class=\"t m0 x40 h5 y680 ff1 fs3 fc0 sc0 ls0 ws0\">(765) </div></div><div class=\"c w221 ha6 gsfde\"><div class=\"t m0 xc3 h5 y680 ff1 fs3 fc0 sc0 ls0 ws0\">(107) </div></div><div class=\"c w222 ha6 gsfdf\"><div class=\"t m0 x52 h5 y680 ff1 fs3 fc0 sc0 ls0 ws0\">(11) </div></div><div class=\"c w223 ha6 gsfe0\"><div class=\"t m0 x22 h5 y680 ff1 fs3 fc0 sc0 ls3 ws0\">73<span class=\"ls0\"> </span></div></div><div class=\"c w223 ha6 gsfe1\"><div class=\"t m0 x17 h5 y680 ff1 fs3 fc0 sc0 ls0 ws0\">(7) </div></div><div class=\"c w220 hc0 gsfe2\"><div class=\"t m0 x77 h5 yf7 ff4 fs3 fc2 sc0 ls0 ws0\">Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w38 hc0 gsfe3\"><div class=\"t m0 x9b h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(500) </div></div><div class=\"c w38 hc0 gsfe4\"><div class=\"t m0 xbb h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">413<span class=\"ls0\"> </span></div></div><div class=\"c w218 h168 gsfe5\"><div class=\"t m0 x16 h5 yc26 ff4 fs3 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x26 h5 y6c0 ff4 fs3 fc2 sc0 ls0 ws0\">nara\u017cona </div><div class=\"t m0 x1e h5 y171 ff1 fs3 fc2 sc0 ls0 ws0\">na ryzyko </div></div><div class=\"c w1ec h168 gsfe6\"><div class=\"t m0 x49 h5 yc26 ff4 fs3 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x51 h5 y6c0 ff1 fs3 fc2 sc0 ls0 ws0\">bilansowa </div><div class=\"t m0 x6b h5 y171 ff1 fs3 fc2 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w219 h44 gsfe7\"><div class=\"t m0 x23 h5 yf7 ff1 fs3 fc2 sc0 ls0 ws0\">Zmiana kursu USD/PL<span class=\"_ _3\"></span>N </div></div><div class=\"c w224 h44 gsfe8\"><div class=\"t m0 x1b h5 yf7 ff1 fs3 fc2 sc0 ls0 ws0\">Zmiana kursu EU<span class=\"_ _3\"></span>R/PLN </div></div><div class=\"c w225 h44 gsfe9\"><div class=\"t m0 x20 h5 yf7 ff1 fs3 fc2 sc0 ls0 ws0\">Zmiana kursu <span class=\"_ _3\"></span>CAD/PLN </div></div><div class=\"c w226 h3e gsfea\"><div class=\"t m0 x83 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">5,03 (+14%) </div></div><div class=\"c w227 h3e gsfeb\"><div class=\"t m0 x5a h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">3,91 (-11%) </div></div><div class=\"c w228 h3e gsfec\"><div class=\"t m0 x1b h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">5,18 (+10%) </div></div><div class=\"c w205 h3e gsfed\"><div class=\"t m0 x100 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">4,48 (-5%) </div></div><div class=\"c wf8 h3e gsfee\"><div class=\"t m0 x11 h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">3,68 (+13%) </div></div><div class=\"c w1a3 h3e gsfef\"><div class=\"t m0 xdd h5 y10 ff1 fs3 fc2 sc0 ls0 ws0\">2,88 (-11%) </div></div><div class=\"c w217 h23 gsff0\"><div class=\"t m0 x11 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia</span> </div><div class=\"t m0 x11 h5 y56 ff4 fs3 fc2 sc0 ls0 ws0\">finansowe na dzie<span class=\"_ _3\"></span>\u0144 31.12.2022<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w38 h23 gsff1\"><div class=\"t m0 x9b h6 yf9 ff2 fs4 fc2 sc0 ls0 ws0\">wynik </div><div class=\"t m0 x39 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w38 h23 gsff2\"><div class=\"t m0 x26 h6 y4b4 ff3 fs4 fc2 sc0 ls0 ws0\">pozosta\u0142e <span class=\"ff2\"> </span></div><div class=\"t m0 x1b h6 yf9 ff3 fs4 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x19 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">dochody<span class=\"ff1\"> </span></div></div><div class=\"c w229 h23 gsff3\"><div class=\"t m0 x9b h6 yf9 ff2 fs4 fc2 sc0 ls0 ws0\">wynik </div><div class=\"t m0 x39 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w38 h23 gsff4\"><div class=\"t m0 x26 h6 y4b4 ff3 fs4 fc2 sc0 ls0 ws0\">pozosta\u0142e<span class=\"ff2\"> </span></div><div class=\"t m0 x1b h6 yf9 ff3 fs4 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x19 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">dochody<span class=\"ff1\"> </span></div></div><div class=\"c w134 h23 gsff5\"><div class=\"t m0 x52 h6 yf9 ff2 fs4 fc2 sc0 ls0 ws0\">wynik </div><div class=\"t m0 x40 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w133 h23 gsff6\"><div class=\"t m0 x52 h6 yf9 ff2 fs4 fc2 sc0 ls0 ws0\">wynik </div><div class=\"t m0 x40 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">finansowy </div></div><div class=\"c w111 h23 gsff7\"><div class=\"t m0 x9 h6 yf9 ff2 fs4 fc2 sc0 ls0 ws0\">wynik </div><div class=\"t m0 x75 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c we9 h23 gsff8\"><div class=\"t m0 x9 h6 yf9 ff2 fs4 fc2 sc0 ls0 ws0\">wynik </div><div class=\"t m0 x75 h6 y31 ff2 fs4 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w217 hc0 gsff9\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Udzia\u0142y i akcje<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w218 hc0 gsffa\"><div class=\"t m0 x22 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w1ec hc0 gsffb\"><div class=\"t m0 x68 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">521<span class=\"ls0\"> </span></div></div><div class=\"c w38 hc0 gsffc\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w38 hc0 gsffd\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w229 hc0 gsffe\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w38 hc0 gsfff\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 hc0 gs1000\"><div class=\"t m0 x1f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w133 hc0 gs1001\"><div class=\"t m0 x1f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w111 hc0 gs1002\"><div class=\"t m0 x1a h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we9 hc0 gs1003\"><div class=\"t m0 x1a h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w217 h44 gs1004\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci od od<span class=\"_ _3\"></span>biorc\u00f3w <span class=\"ff2\"> </span></div></div><div class=\"c w218 h44 gs1005\"><div class=\"t m0 xc3 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">776<span class=\"ls0\"> </span></div></div><div class=\"c w1ec h44 gs1006\"><div class=\"t m0 x64 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">1 178<span class=\"ls0\"> </span></div></div><div class=\"c w38 h44 gs1007\"><div class=\"t m0 x9 h5 yf7 ff2 fs3 fc0 sc0 ls11 ws0\">88<span class=\"ls0\"> </span></div></div><div class=\"c w38 h44 gs1008\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w229 h44 gs1009\"><div class=\"t m0 x49 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(68)<span class=\"ls0\"> </span></div></div><div class=\"c w38 h44 gs100a\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 h44 gs100b\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls11 ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c w133 h44 gs100c\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(6)<span class=\"ls0\"> </span></div></div><div class=\"c w111 h44 gs100d\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c we9 h44 gs100e\"><div class=\"t m0 x22 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(2)<span class=\"ls0\"> </span></div></div><div class=\"c w217 h169 gs100f\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">\u015arodki pieni<span class=\"_ _3\"></span>\u0119\u017cne i ekwiwalenty<span class=\"ff2\"> </span></div></div><div class=\"c w218 h169 gs1010\"><div class=\"t m0 xc3 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">868<span class=\"ls0\"> </span></div></div><div class=\"c w1ec h169 gs1011\"><div class=\"t m0 x64 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">1 200<span class=\"ls0\"> </span></div></div><div class=\"c w38 h169 gs1012\"><div class=\"t m0 xbb h5 yf7 ff2 fs3 fc0 sc0 ls11 ws0\">102<span class=\"ls0\"> </span></div></div><div class=\"c w38 h169 gs1013\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w229 h169 gs1014\"><div class=\"t m0 x49 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(79)<span class=\"ls0\"> </span></div></div><div class=\"c w38 h169 gs1015\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 h169 gs1016\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls11 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c w133 h169 gs1017\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(4)<span class=\"ls0\"> </span></div></div><div class=\"c w111 h169 gs1018\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c we9 h169 gs1019\"><div class=\"t m0 x22 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(6)<span class=\"ls0\"> </span></div></div><div class=\"c w217 h38 gs101a\"><div class=\"t m0 x11 h5 yfc ff3 fs3 fc0 sc0 ls0 ws0\">D\u0142ugoterminowe<span class=\"_ _3\"></span> po\u017cyczki udzielone n<span class=\"_ _3\"></span>a </div><div class=\"t m0 x11 h5 y10 ff2 fs3 fc0 sc0 ls0 ws0\">rzecz <span class=\"ff3\">wsp\u00f3lne<span class=\"_ _3\"></span>go przedsi\u0119wzi\u0119cia<span class=\"_ _3\"></span></span> </div></div><div class=\"c w218 h38 gs101b\"><div class=\"t m0 x13 h5 y116 ff1 fs3 fc0 sc0 ls3 ws0\">9 603<span class=\"ls0\"> </span></div></div><div class=\"c w1ec h38 gs101c\"><div class=\"t m0 x17 h18 y116 ff1 fs3 fc0 sc0 ls3 ws0\">9 603<span class=\"ff7 fs8 ls0\"> </span></div></div><div class=\"c w38 h38 gs101d\"><div class=\"t m0 x9c h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">1 372 </div></div><div class=\"c w38 h38 gs101e\"><div class=\"t m0 x17 h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w229 h38 gs101f\"><div class=\"t m0 x67 h5 y116 ff2 fs3 fc0 sc0 ls6 ws0\">(1<span class=\"ls0\"> 065) </span></div></div><div class=\"c w38 h38 gs1020\"><div class=\"t m0 x17 h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 h38 gs1021\"><div class=\"t m0 x1f h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w133 h38 gs1022\"><div class=\"t m0 x1f h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w111 h38 gs1023\"><div class=\"t m0 x1a h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we9 h38 gs1024\"><div class=\"t m0 x1a h5 y116 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w217 hc0 gs1025\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Pozosta\u0142e aktywa fi<span class=\"_ _3\"></span>nansowe <span class=\"ff2\"> </span></div></div><div class=\"c w218 hc0 gs1026\"><div class=\"t m0 xc3 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">234<span class=\"ls0\"> </span></div></div><div class=\"c w1ec hc0 gs1027\"><div class=\"t m0 x68 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">890<span class=\"ls0\"> </span></div></div><div class=\"c w38 hc0 gs1028\"><div class=\"t m0 x9 h5 yf7 ff2 fs3 fc0 sc0 ls11 ws0\">28<span class=\"ls0\"> </span></div></div><div class=\"c w38 hc0 gs1029\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w229 hc0 gs102a\"><div class=\"t m0 x49 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(21)<span class=\"ls0\"> </span></div></div><div class=\"c w38 hc0 gs102b\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 hc0 gs102c\"><div class=\"t m0 x1f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w133 hc0 gs102d\"><div class=\"t m0 x1f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w111 hc0 gs102e\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c we9 hc0 gs102f\"><div class=\"t m0 x22 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(4)<span class=\"ls0\"> </span></div></div><div class=\"c w217 hc0 gs1030\"><div class=\"t m0 x11 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">Pochodne in<span class=\"_ _3\"></span>strumenty finansowe </div></div><div class=\"c w218 hc0 gs1031\"><div class=\"t m0 xc3 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">357<span class=\"ls0\"> </span></div></div><div class=\"c w1ec hc0 gs1032\"><div class=\"t m0 x68 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">357<span class=\"ls0\"> </span></div></div><div class=\"c w38 hc0 gs1033\"><div class=\"t m0 x9 h7 y32 ff2 fs3 fc0 sc0 ls6 ws0\">(3)<span class=\"fs5 ls0\"> </span></div></div><div class=\"c w38 hc0 gs1034\"><div class=\"t m0 x67 h7 y32 ff2 fs3 fc0 sc0 ls6 ws0\">(1<span class=\"ls0\"> 197)<span class=\"fs5\"> </span></span></div></div><div class=\"c w229 hc0 gs1035\"><div class=\"t m0 x9 h7 y32 ff2 fs3 fc0 sc0 ls6 ws0\">(6)<span class=\"fs5 ls0\"> </span></div></div><div class=\"c w38 hc0 gs1036\"><div class=\"t m0 x9c h7 y32 ff2 fs3 fc0 sc0 ls0 ws0\">1 193<span class=\"fs5\"> </span></div></div><div class=\"c w134 hc0 gs1037\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(2)<span class=\"ls0\"> </span></div></div><div class=\"c w133 hc0 gs1038\"><div class=\"t m0 x24 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w111 hc0 gs1039\"><div class=\"t m0 x1a h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we9 hc0 gs103a\"><div class=\"t m0 x1a h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w217 h38 gs103b\"><div class=\"t m0 x11 h5 yfc ff3 fs3 fc0 sc0 ls0 ws0\">Zobowi\u0105zania wob<span class=\"_ _3\"></span>ec dostawc\u00f3w <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h5 y56 ff2 fs3 fc0 sc0 ls0 ws0\">i podobne </div></div><div class=\"c w218 h38 gs103c\"><div class=\"t m0 x6b h5 y138 ff1 fs3 fc0 sc0 ls56 ws0\">(1<span class=\"ls0\"> <span class=\"ls3\">063)</span> </span></div></div><div class=\"c w1ec h38 gs103d\"><div class=\"t m0 xc3 h5 y138 ff1 fs3 fc0 sc0 ls56 ws0\">(3<span class=\"ls0\"> <span class=\"ls3\">280)</span> </span></div></div><div class=\"c w38 h38 gs103e\"><div class=\"t m0 x49 h5 y138 ff2 fs3 fc0 sc0 ls6 ws0\">(96)<span class=\"ls0\"> </span></div></div><div class=\"c w38 h38 gs103f\"><div class=\"t m0 x17 h5 y138 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w229 h38 gs1040\"><div class=\"t m0 x9 h5 y138 ff2 fs3 fc0 sc0 ls11 ws0\">75<span class=\"ls0\"> </span></div></div><div class=\"c w38 h38 gs1041\"><div class=\"t m0 x17 h5 y138 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 h38 gs1042\"><div class=\"t m0 x22 h5 y138 ff2 fs3 fc0 sc0 ls6 ws0\">(37)<span class=\"ls0\"> </span></div></div><div class=\"c w133 h38 gs1043\"><div class=\"t m0 x23 h5 y138 ff2 fs3 fc0 sc0 ls11 ws0\">16<span class=\"ls0\"> </span></div></div><div class=\"c w111 h38 gs1044\"><div class=\"t m0 x22 h5 y138 ff2 fs3 fc0 sc0 ls6 ws0\">(5)<span class=\"ls0\"> </span></div></div><div class=\"c we9 h38 gs1045\"><div class=\"t m0 x23 h5 y138 ff2 fs3 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w217 h44 gs1046\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tytu\u0142u <span class=\"_ _3\"></span>zad\u0142u\u017cenia<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w218 h44 gs1047\"><div class=\"t m0 x6b h5 yf7 ff1 fs3 fc0 sc0 ls56 ws0\">(3<span class=\"ls0\"> <span class=\"ls3\">578)</span> </span></div></div><div class=\"c w1ec h44 gs1048\"><div class=\"t m0 xc3 h5 yf7 ff1 fs3 fc0 sc0 ls56 ws0\">(6<span class=\"ls0\"> <span class=\"ls3\">443)</span> </span></div></div><div class=\"c w38 h44 gs1049\"><div class=\"t m0 x9b h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">(499) </div></div><div class=\"c w38 h44 gs104a\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w229 h44 gs104b\"><div class=\"t m0 xbb h5 yf7 ff2 fs3 fc0 sc0 ls11 ws0\">387<span class=\"ls0\"> </span></div></div><div class=\"c w38 h44 gs104c\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 h44 gs104d\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(5)<span class=\"ls0\"> </span></div></div><div class=\"c w133 h44 gs104e\"><div class=\"t m0 x24 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w111 h44 gs104f\"><div class=\"t m0 x22 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(5)<span class=\"ls0\"> </span></div></div><div class=\"c we9 h44 gs1050\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c w217 h44 gs1051\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w218 h44 gs1052\"><div class=\"t m0 xc3 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(49) </div></div><div class=\"c w1ec h44 gs1053\"><div class=\"t m0 x83 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(211) </div></div><div class=\"c w38 h44 gs1054\"><div class=\"t m0 x9 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(6)<span class=\"ls0\"> </span></div></div><div class=\"c w38 h44 gs1055\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w229 h44 gs1056\"><div class=\"t m0 x64 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w38 h44 gs1057\"><div class=\"t m0 x17 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 h44 gs1058\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls6 ws0\">(1)<span class=\"ls0\"> </span></div></div><div class=\"c w133 h44 gs1059\"><div class=\"t m0 x1f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w111 h44 gs105a\"><div class=\"t m0 x1a h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we9 h44 gs105b\"><div class=\"t m0 x1a h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w220 hc0 gs105c\"><div class=\"t m0 x17f h5 yf7 ff4 fs3 fc2 sc0 ls0 ws0\">Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy <span class=\"ff2\"> </span></div></div><div class=\"c w1a2 hc0 gs105d\"><div class=\"t m0 xbb h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">986<span class=\"ls0\"> </span></div></div><div class=\"c w38 hc0 gs105e\"><div class=\"t m0 x17 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w229 hc0 gs105f\"><div class=\"t m0 x40 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(773) </div></div><div class=\"c w38 hc0 gs1060\"><div class=\"t m0 x17 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w20 hc0 gs1061\"><div class=\"t m0 x17 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(20) </div></div><div class=\"c w122 hc0 gs1062\"><div class=\"t m0 x24 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">9 </div></div><div class=\"c w22a hc0 gs1063\"><div class=\"t m0 x1a h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w10e hc0 gs1064\"><div class=\"t m0 x68 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(3) </div></div><div class=\"c w220 h169 gs1065\"><div class=\"t m0 x77 h5 yf7 ff4 fs3 fc2 sc0 ls0 ws0\">Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody <span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w38 h169 gs1066\"><div class=\"t m0 x16 h5 yf7 ff1 fs3 fc0 sc0 ls56 ws0\">(1<span class=\"ls0\"> <span class=\"ls3\">197)</span> </span></div></div><div class=\"c w38 h169 gs1067\"><div class=\"t m0 x9c h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">1 193<span class=\"ls0\"> </span></div></div><div class=\"c w20 h169 gs1068\"><div class=\"t m0 x3e h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w122 h169 gs1069\"><div class=\"t m0 x3e h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w22a h169 gs106a\"><div class=\"t m0 x24 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w10e h169 gs106b\"><div class=\"t m0 x24 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div>Nota 7.5.1.4 Ryzy<span class=\"_ _4\"></span>ko zmian <span class=\"_ _4\"></span>st\u00f3p pr<span class=\"_ _4\"></span>ocentowych<span class=\"ff1\"> </span>Na <span class=\"_ _f\"></span>ryzyko <span class=\"_ _f\"></span>st\u00f3p <span class=\"_ _f\"></span>procentowych <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>2023 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>nara\u017cona <span class=\"_ _f\"></span>by\u0142a <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>zwi\u0105zku <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>udzielonymi <span class=\"_ _f\"></span>po\u017cyczkami <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>rzecz <span class=\"_ _3\"></span>wsp\u00f3lnego przedsi\u0119wzi\u0119cia, <span class=\"_ _f\"></span>lokowaniem <span class=\"_ _f\"></span>\u015brodk\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych, <span class=\"_ _f\"></span>programem <span class=\"_ _f\"></span>faktoringu <span class=\"_ _0\"></span>d\u0142u\u017cn<span class=\"ff2\">ego <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>korzystaniem <span class=\"_ _0\"></span>z </span>zewn\u0119trznyc<span class=\"_ _4\"></span>h \u017ar\u00f3de\u0142 finansowania<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>Pozycje oprocentowan<span class=\"_ _4\"></span>e wed\u0142ug stopy zmienn<span class=\"_ _4\"></span>ej nara\u017caj\u0105 Grup<span class=\"_ _4\"></span>\u0119 na ryzyko zmiany przep\u0142yw\u00f3w pieni\u0119\u017cn<span class=\"_ _4\"></span>ych z danej pozycji w  wyniku<span class=\"_ _4\"></span>  z<span class=\"_ _4\"></span>miany <span class=\"_ _2\"> </span>st\u00f3p <span class=\"_ _12\"> </span>procentowych <span class=\"_ _2\"> </span>(tj.  wp<span class=\"_ _4\"></span>\u0142ywaj\u0105 <span class=\"_ _2\"> </span>na  wysok<span class=\"_ _4\"></span>o\u015b\u0107 <span class=\"_ _12\"> </span>koszt\u00f3w <span class=\"_ _2\"> </span>lub  przy<span class=\"_ _4\"></span>chod\u00f3w  <span class=\"ff2\">od<span class=\"_ _4\"></span>setkowych <span class=\"_ _2\"> </span>ujmowanych<span class=\"_ _4\"></span> </span>w wyniku <span class=\"_ _3\"></span>finansowym). <span class=\"_ _3\"></span><span class=\"ff3\">Pozycje <span class=\"_ _3\"></span>oprocentowane <span class=\"_ _3\"></span>wed\u0142ug <span class=\"_ _3\"></span>stopy <span class=\"_ _f\"></span>sta\u0142ej <span class=\"_ _3\"></span>nara\u017caj\u0105 <span class=\"_ _3\"></span>Grup\u0119 <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>ryzyko <span class=\"_ _3\"></span>zmiany <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _3\"></span>godziwej </span>danej pozycji, <span class=\"ff3\">z wy\u0142\u0105czeni<span class=\"_ _4\"></span>em pozycji wycenianych w<span class=\"_ _4\"></span>ed\u0142ug zamortyz<span class=\"_ _4\"></span>owanego kosztu, dla k<span class=\"_ _4\"></span>t\u00f3rych zmiana<span class=\"_ _4\"></span> warto\u015bci godziwej<span class=\"_ _4\"></span> </span>ni<span class=\"ff3 ls0\">e wp\u0142ywa na<span class=\"ff2\"> </span>ich <span class=\"_ _4\"></span>wycen\u0119 oraz<span class=\"_ _4\"></span> na wynik fina<span class=\"_ _4\"></span>nsowy.<span class=\"ff2 fcf\"> </span></span>Poni\u017cej przedstawi<span class=\"_ _4\"></span>ono g\u0142\u00f3wn<span class=\"_ _4\"></span>e pozycje, <span class=\"_ _4\"></span>kt\u00f3re nara\u017c<span class=\"_ _4\"></span>one s\u0105 na ryzy<span class=\"_ _4\"></span>ko st\u00f3p procen<span class=\"_ _4\"></span>towych.<span class=\"ff2\"> </span>Stan na 31.12.2<span class=\"_ _4\"></span>023 Stan na 31.12.2<span class=\"_ _4\"></span>022 Ryzyko przep\u0142yw\u00f3w pieni\u0119\u017cnych<span class=\"ff1\"> </span>Ryzyko warto\u015bci godziwej Razem Ryzyko przep\u0142yw\u00f3w pieni\u0119\u017cnych<span class=\"ff1\"> </span>Ryzyko warto\u015bci godziwej Razem \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne<span class=\"ff2\"> </span>1 729 - 1 729 1 200 - 1 200 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>- 22<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>- 20<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>Nota 7.1 Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u zad\u0142u\u017cenia<span class=\"ff2\"> </span>(2<span class=\"ls0\"> <span class=\"lse\">714)</span> </span>(3<span class=\"ls0\"> <span class=\"lse\">011)</span> </span>(5<span class=\"ls0\"> <span class=\"lsf\">725)</span> </span>(2<span class=\"ls0\"> <span class=\"lse\">656)</span> </span>(3 787) (6 443) Zobowi\u0105zania podobne* (3<span class=\"ls0\"> <span class=\"lse\">021)</span> </span>- (3<span class=\"ls0\"> <span class=\"lsf\">021)</span> </span>(18) - (18) * W <span class=\"_ _0\"> </span>celu<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>efektywn<span class=\"_ _3\"></span>ego <span class=\"_ _0\"> </span>zarz\u0105<span class=\"_ _3\"></span>dzania <span class=\"_ _1\"> </span>kapita\u0142em<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>obrotowy<span class=\"_ _3\"></span>m <span class=\"_ _0\"> </span>oraz <span class=\"_ _1\"> </span>term<span class=\"_ _3\"></span>inowej <span class=\"_ _0\"> </span>re<span class=\"_ _3\"></span>alizacji <span class=\"_ _0\"> </span>wzaj<span class=\"_ _3\"></span>emnych <span class=\"_ _0\"> </span>zo<span class=\"_ _3\"></span>bowi\u0105za\u0144 <span class=\"_ _1\"> </span>wynikaj\u0105cych <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>obowi\u0105<span class=\"_ _3\"></span>zuj\u0105<span class=\"_ _f\"></span><span class=\"ff6\">cych </span>um\u00f3w <span class=\"_ _19\"> </span>z <span class=\"_ _19\"> </span>d<span class=\"_ _3\"></span>ostawcami, <span class=\"_ _19\"> </span>Grupa <span class=\"_ _19\"> </span>re<span class=\"_ _3\"></span>alizowa\u0142a <span class=\"_ _19\"> </span>umow<span class=\"_ _3\"></span>y  o<span class=\"_ _3\"></span><span class=\"ff6\"> </span>\u015bwia<span class=\"_ _3\"></span>dczenie <span class=\"_ _19\"> </span>us\u0142ug <span class=\"_ _19\"> </span>faktori<span class=\"_ _3\"></span>ngu <span class=\"_ _19\"> </span>d\u0142u\u017cnego. <span class=\"_ _19\"> </span>W <span class=\"_ _19\"> </span>zw<span class=\"_ _3\"></span>i\u0105zku <span class=\"_ _19\"> </span>z <span class=\"_ _19\"> </span>powy\u017cszym<span class=\"_ _3\"></span>  d<span class=\"_ _3\"></span>la <span class=\"_ _19\"> </span>cz\u0119\u015bci <span class=\"_ _19\"> </span>portfela zobowi\u0105<span class=\"_ _3\"></span>za\u0144  wobec  dostawc\u00f3w  uzgodni<span class=\"_ _3\"></span>ono  wyd\u0142u\u017cenie  term<span class=\"_ _3\"></span>in\u00f3w  sp\u0142aty  zobowi\u0105z<span class=\"_ _3\"></span>a\u0144  za  dodatkowym  wyna<span class=\"_ _3\"></span>grodzeniem  w  formie  o<span class=\"_ _3\"></span>dsetek. Odsetki <span class=\"_ _10\"> </span>wyznaczane <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _19\"> </span>w<span class=\"_ _3\"></span>ed\u0142ug <span class=\"_ _19\"> </span>stopy <span class=\"_ _19\"> </span>zmie<span class=\"_ _3\"></span>nnej, <span class=\"_ _19\"> </span>w <span class=\"_ _19\"> </span>o<span class=\"_ _3\"></span>parciu <span class=\"_ _19\"> </span>o<span class=\"_ _3\"></span><span class=\"ff6\"> </span>sta\u0142\u0105 <span class=\"_ _19\"> </span>ma<span class=\"_ _3\"></span>r\u017c\u0119 <span class=\"_ _19\"> </span>powi\u0119kszo<span class=\"_ _3\"></span>n\u0105 <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>okre\u015bl<span class=\"_ _3\"></span>ony <span class=\"_ _19\"> </span>wska\u017anik <span class=\"_ _10\"> </span>referencyjn<span class=\"_ _3\"></span>y <span class=\"_ _19\"> </span>ustalony <span class=\"_ _19\"> </span>dla poszczeg\u00f3l<span class=\"_ _3\"></span>nych walut. Szczeg\u00f3\u0142y dot<span class=\"_ _3\"></span>ycz\u0105ce faktoringu d\u0142u\u017cnego op<span class=\"_ _3\"></span>isano w Nocie 8.4.1, Nocie 10.<span class=\"_ _3\"></span>3 oraz Nocie 10.4.<span class=\"_ _3\"></span><span class=\"ff6 fc9\"> </span>Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _f\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _f\"></span>2023 <span class=\"_ _0\"></span>r. <span class=\"_ _0\"></span>Jednostka <span class=\"_ _0\"></span>Dominuj\u0105<span class=\"_ _4\"></span>ca <span class=\"_ _f\"></span>po<span class=\"_ _3\"></span>siada<span class=\"_ _4\"></span>\u0142a <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ransakcje <span class=\"_ _f\"></span>CIRS <span class=\"_ _0\"></span>(<span class=\"ff6\">Cross <span class=\"_ _0\"> </span>Currency <span class=\"_ _0\"></span>Interest <span class=\"_ _f\"></span>Rate <span class=\"_ _0\"></span>Swap<span class=\"ff2\"> <span class=\"_ _0\"></span>- <span class=\"_ _0\"></span>swap </span></span>walutowo-<span class=\"ff3\">pr<span class=\"_ _4\"></span>ocentowy) <span class=\"_ _2\"> </span>z  termin<span class=\"_ _4\"></span>ami <span class=\"_ _2\"> </span>zapadalno\u015bci <span class=\"_ _2\"> </span>w  czerwcu <span class=\"_ _2\"> </span>2024 <span class=\"_ _2\"> </span>r.  ora<span class=\"_ _4\"></span>z <span class=\"_ _2\"> </span>czerwcu  2<span class=\"_ _4\"></span>029 <span class=\"_ _2\"> </span>r.,  dla <span class=\"_ _2\"> </span>nomina\u0142u  2<span class=\"ff2\"> mld <span class=\"_ _2\"> </span>PLN, </span></span>zabezpieczaj\u0105ce <span class=\"_ _0\"> </span>zar\u00f3wno <span class=\"_ _1\"> </span>przychody <span class=\"_ _1\"> </span>ze <span class=\"_ _2\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>walucie, <span class=\"_ _1\"> </span>jak <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>zmienne <span class=\"_ _1\"> </span>oprocentowanie <span class=\"_ _1\"> </span>wyemitowanych <span class=\"_ _0\"></span>obligacji. P<span class=\"ff3\">ozycj\u0119 zabezpi<span class=\"_ _4\"></span>eczaj\u0105c\u0105 otwar<span class=\"_ _4\"></span>t\u0105 na <span class=\"_ _4\"></span>dzie\u0144 31 grud<span class=\"_ _4\"></span>nia 2023<span class=\"_ _4\"></span> r. oraz 31 <span class=\"_ _4\"></span>grudnia 2022<span class=\"_ _4\"></span> r. prezentuje ta<span class=\"_ _4\"></span>bela w Nocie 7<span class=\"_ _4\"></span>.5.1.3.<span class=\"ff2\"> </span></span>Poni\u017csza <span class=\"_ _2\"> </span>tabela  prezen<span class=\"_ _4\"></span>tuje  ana<span class=\"_ _4\"></span>liz\u0119 <span class=\"_ _2\"> </span>wra\u017cliwo\u015bci  Grupy <span class=\"_ _12\"> </span>Kapita\u0142o<span class=\"_ _4\"></span>wej<span class=\"ff2\">  </span>na <span class=\"_ _2\"> </span>ryzyko  zmiany <span class=\"_ _2\"> </span>st\u00f3p <span class=\"_ _12\"> </span>procentow<span class=\"_ _4\"></span>ych, <span class=\"_ _12\"> </span>zak\u0142adaj\u0105c\u0105<span class=\"_ _4\"></span> zmiany <span class=\"_ _14\"> </span>st\u00f3p <span class=\"_ _14\"> </span>procentowych <span class=\"_ _14\"> </span><span class=\"ff2\">dla <span class=\"_ _14\"> </span>pozycji <span class=\"_ _14\"> </span>bilansowych <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>PLN, <span class=\"_ _14\"> </span>USD <span class=\"_ _c\"> </span>i <span class=\"_ _14\"> </span>EUR <span class=\"_ _14\"> </span>(podane <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>punktach <span class=\"_ _14\"> </span>bazowych <span class=\"_ _14\"> </span></span>\u2013<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _14\"> </span>pb). </span>Do<span class=\"ls0\"> <span class=\"ff3\">wyznaczenia <span class=\"_ _2\"> </span>zakresu  po<span class=\"_ _4\"></span>tencjalnych <span class=\"_ _2\"> </span>zmian  st\u00f3p <span class=\"_ _12\"> </span>procent<span class=\"_ _4\"></span>owych <span class=\"_ _2\"> </span>zasto<span class=\"_ _3\"></span>sowan<span class=\"_ _4\"></span>o <span class=\"_ _12\"> </span>metod\u0119 <span class=\"_ _2\"> </span>eksperck\u0105 <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>uwzgl\u0119dnieniem<span class=\"_ _4\"></span> </span></span>wskaza\u0144 modelu A<span class=\"_ _4\"></span>RMA.<span class=\"ff2\"> </span>31.12.2023<span class=\"_ _4\"></span> zmiana st\u00f3<span class=\"_ _4\"></span>p procent<span class=\"_ _4\"></span>owych<span class=\"_ _4\"></span><span class=\"ff1\"> </span>31.12.2022<span class=\"_ _4\"></span> zmiana st\u00f3<span class=\"_ _4\"></span>p procent<span class=\"_ _4\"></span>owych<span class=\"_ _4\"></span><span class=\"ff1\"> </span>+50 pb (PLN, USD, <span class=\"_ _4\"></span>EUR) -<span class=\"ls58\">150</span> pb  (PLN, USD, <span class=\"_ _4\"></span>EUR) +150 pb (PLN, USD, <span class=\"_ _4\"></span>EUR) -<span class=\"ls58\">100</span> pb  (PLN, USD, <span class=\"_ _4\"></span>EUR) wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"_ _3\"></span><span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"_ _3\"></span><span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"_ _3\"></span><span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"_ _3\"></span><span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>\u015arodki pie<span class=\"_ _4\"></span>ni\u0119\u017cne<span class=\"ff2\"> </span>9 - (26) - 18<span class=\"fs6 ls0\"> </span>-<span class=\"fs6\"> </span>(12)<span class=\"fs6\"> </span>-<span class=\"fs6\"> </span>Zobowi\u0105za<span class=\"_ _4\"></span>nie z tytu\u0142<span class=\"_ _4\"></span>u zad\u0142u<span class=\"_ _4\"></span>\u017cenia <span class=\"ff2\"> </span>(14) - 41<span class=\"ls0\"> </span>- (40)<span class=\"fs6\"> </span>-<span class=\"fs6\"> </span>27<span class=\"fs6 ls0\"> </span>-<span class=\"fs6\"> </span>Pochodne i<span class=\"_ _4\"></span>nstrument<span class=\"_ _4\"></span>y finansowe <span class=\"_ _4\"></span><span class=\"ff3\">\u2013<span class=\"ff2\"> stopa p<span class=\"_ _4\"></span>rocentow<span class=\"_ _4\"></span>a </span></span>-<span class=\"fs5\"> </span>31<span class=\"fs5 ls0\"> </span>-<span class=\"fs5\"> </span>(107)<span class=\"fs5\"> </span>- 134<span class=\"ls0\"> </span>- (97) Zobowi\u0105za<span class=\"_ _4\"></span>nia podo<span class=\"_ _4\"></span>bne<span class=\"ff1 fc2\"> </span>(15) - 45<span class=\"ls0\"> </span>- -<span class=\"fs6\"> </span>-<span class=\"fs6\"> </span>-<span class=\"fs6\"> </span>-<span class=\"fs6\"> </span>Wp\u0142yw na <span class=\"_ _4\"></span>wynik fin<span class=\"_ _4\"></span>ansowy<span class=\"_ _4\"></span><span class=\"ff1\"> </span>(20) - 60<span class=\"ls0\"> </span>- (22)<span class=\"fs6\"> </span>-<span class=\"fs6\"> </span>15<span class=\"fs6 ls0\"> </span>-<span class=\"fs6\"> </span>Wp\u0142yw na p<span class=\"_ _4\"></span>ozosta\u0142e <span class=\"_ _4\"></span>ca\u0142kowite dochody<span class=\"_ _4\"></span> -<span class=\"ff2 fs6\"> </span>31<span class=\"ls0\"> </span>- (107) - 134<span class=\"fs6 ls0\"> </span>- (97)<span class=\"fs6\"> </span>Wp\u0142yw refor<span class=\"_ _4\"></span>my stawek ref<span class=\"_ _4\"></span>erencyjnyc<span class=\"_ _4\"></span>h<span class=\"ff1\"> </span>W <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>stawki <span class=\"_ _3\"></span>referencyjne LIBOR <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span><span class=\"ff3\">zawartych <span class=\"_ _3\"></span>przez <span class=\"_ _3\"></span>Grup\u0119 <span class=\"_ _3\"></span>umowach <span class=\"_ _3\"></span>finansowania zewn\u0119trznego <span class=\"_ _3\"></span>zosta\u0142y <span class=\"_ _3\"></span>zast\u0105pion<span class=\"_ _4\"></span>e<span class=\"ff2 fs8\"> </span></span>stawk\u0105 <span class=\"_ _f\"></span>SOFR <span class=\"_ _f\"></span>lub <span class=\"_ _0\"></span>CME <span class=\"_ _f\"></span>TERM <span class=\"_ _f\"></span>SOFR. <span class=\"_ _f\"></span>Stawki <span class=\"_ _0\"></span>te <span class=\"_ _f\"></span>maj\u0105 <span class=\"_ _f\"></span>zastosowanie <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>nowo <span class=\"_ _0\"></span>zawieranych <span class=\"_ _3\"></span>umowach <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>inst<span class=\"_ _3\"></span>ytucjam<span class=\"_ _4\"></span>i finansowymi w wa<span class=\"_ _4\"></span>lucie USD. <span class=\"_ _4\"></span> Komitet Steruj\u0105cy Narodowej Grupy <span class=\"_ _3\"></span>Roboczej ds. <span class=\"_ _3\"></span>reformy wska\u017anik\u00f3w referencyjnych, kt\u00f3ra zo<span class=\"_ _3\"></span>sta\u0142a powo\u0142ana w <span class=\"_ _3\"></span>zwi\u0105zku<span class=\"_ _4\"></span> z <span class=\"ff3\">reform\u0105 <span class=\"_ _f\"></span>wska\u017anik\u00f3w <span class=\"_ _0\"></span>referencyjnych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Polsce, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>pa\u017adzierniku <span class=\"_ _0\"></span>2023 <span class=\"_ _f\"></span>r.<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>zrewidowa\u0142 <span class=\"_ _0\"></span>harmonogra<span class=\"_ _4\"></span>m <span class=\"_ _0\"></span>procesu <span class=\"_ _0\"></span>zast\u0105pienia </span>wska\u017anik\u00f3w <span class=\"_ _3\"></span>referencyjnych <span class=\"_ _3\"></span>WIBOR<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>WIBID <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>nowy <span class=\"_ _3\"></span>wska\u017anik <span class=\"_ _3\"></span>refe<span class=\"_ _3\"></span>rencyjny <span class=\"_ _3\"></span><span class=\"ff2\">typu <span class=\"_ _f\"></span>RFR <span class=\"_ _3\"></span>(risk-free-rate). <span class=\"_ _f\"></span>W <span class=\"_ _3\"></span>toku <span class=\"_ _f\"></span>prac <span class=\"_ _3\"></span>nad </span>reform\u0105 <span class=\"_ _1\"> </span>zidentyfikowano <span class=\"_ _1\"> </span>szereg <span class=\"_ _2\"> </span>specyficznych <span class=\"_ _1\"> </span>dla <span class=\"_ _2\"> </span>polskiego <span class=\"_ _1\"> </span>sektora <span class=\"_ _2\"> </span>finansoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>wyzwa\u0144 <span class=\"_ _1\"> </span>wynikaj\u0105cych <span class=\"_ _2\"> </span>ze <span class=\"_ _1\"> </span>skali <span class=\"_ _2\"> </span>oraz struktury <span class=\"_ _15\"> </span>um\u00f3w <span class=\"_ _14\"> </span>i <span class=\"_ _15\"> </span>inst<span class=\"_ _3\"></span>rumen<span class=\"_ _4\"></span>t\u00f3w <span class=\"_ _15\"> </span>wykorzystuj\u0105cych <span class=\"_ _15\"> </span>WIBOR, <span class=\"_ _15\"> </span>gene<span class=\"_ _3\"></span>ruj\u0105c<span class=\"_ _4\"></span>ych <span class=\"_ _15\"> </span>ryzyko <span class=\"_ _14\"> </span>dla <span class=\"_ _15\"> </span>przeprowadzenia <span class=\"_ _15\"> </span>bezpie<span class=\"_ _3\"></span><span class=\"ff2\">cznej </span>konwersji. Skutkiem <span class=\"_ _3\"></span>tego by\u0142o <span class=\"_ _3\"></span>wyznaczeni<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>nowych termin\u00f3w <span class=\"_ _3\"></span>wprowadza<span class=\"_ _4\"></span>nia <span class=\"_ _3\"></span>zmian w <span class=\"_ _3\"></span>celu <span class=\"_ _3\"></span>ograniczenia ryzyka <span class=\"_ _3\"></span>i koszt\u00f3w reformy wska\u017anik<span class=\"_ _4\"></span>\u00f3w referenc<span class=\"_ _4\"></span>yjnych. Kom<span class=\"_ _4\"></span>itet wskaza\u0142 f<span class=\"_ _4\"></span>inalny m<span class=\"_ _4\"></span>oment k<span class=\"_ _4\"></span>onwersji na koni<span class=\"_ _4\"></span>ec 2027 <span class=\"_ _4\"></span>r.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Do <span class=\"_ _3\"></span>2027 r. <span class=\"_ _3\"></span>reforma <span class=\"_ _3\"></span>IBOR nie <span class=\"_ _3\"></span>b\u0119dzie <span class=\"_ _3\"></span>mia\u0142a <span class=\"_ _3\"></span>tak\u017ce <span class=\"_ _3\"></span>wp\u0142ywu na <span class=\"_ _3\"></span>stop\u0119 <span class=\"_ _3\"></span>procentow\u0105 wykorzystywan\u0105 w <span class=\"_ _3\"></span>zakresie <span class=\"_ _3\"></span>instrumen<span class=\"_ _4\"></span>t\u00f3w pochodnych <span class=\"_ _14\"> </span>Grupy, <span class=\"_ _14\"> </span>poniewa\u017c <span class=\"_ _14\"> </span>zawarte <span class=\"_ _14\"> </span>transakcje <span class=\"_ _14\"> </span>CIRS <span class=\"_ _c\"> </span>(otwarte <span class=\"_ _14\"> </span>transakcje <span class=\"_ _14\"> </span>swapa <span class=\"_ _14\"> </span>walutowo<span class=\"_ _3\"></span><span class=\"ff2\">-procent<span class=\"_ _4\"></span>owego) <span class=\"_ _14\"> </span>oraz </span>wyemitowane <span class=\"_ _f\"></span>przez <span class=\"_ _0\"></span>Jednostk\u0119 <span class=\"_ _f\"></span>Dominuj\u0105c\u0105 <span class=\"_ _f\"></span>obligacje <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>parte<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>wska\u017aniku <span class=\"_ _0\"></span>referenc<span class=\"_ _3\"></span><span class=\"ff2\">yjnym <span class=\"_ _f\"></span>WIBOR. <span class=\"_ _f\"></span>W <span class=\"_ _0\"></span>przypadku <span class=\"_ _f\"></span>te<span class=\"_ _3\"></span>go<span class=\"_ _4\"></span> </span>benchmarku,  do  2027<span class=\"_ _4\"></span>  r.  znajdujemy  si\u0119  w  okresie  przej\u015bciow<span class=\"_ _4\"></span>ym,  w  kt\u00f3rym  nie  b\u0119d\u0105  wymagane  do<span class=\"_ _4\"></span>stosowania  dla<span class=\"_ _4\"></span> transakcji <span class=\"_ _11\"> </span>zawartych <span class=\"_ _11\"> </span>przed <span class=\"_ _15\"> </span>reform\u0105<span class=\"_ _4\"></span>. <span class=\"_ _15\"> </span>Po <span class=\"_ _11\"> </span>2027 <span class=\"_ _11\"> </span>r. <span class=\"_ _15\"> </span>reforma <span class=\"_ _11\"> </span>IBOR <span class=\"_ _11\"> </span>mo\u017ce <span class=\"_ _15\"> </span>mie\u0107 <span class=\"_ _15\"> </span>wp\u0142yw <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>zabezpieczenie <span class=\"_ _11\"> </span>przep\u0142yw\u00f3w pieni\u0119\u017cnych <span class=\"_ _f\"></span>zmiennych <span class=\"_ _f\"></span>odsetek <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>wye<span class=\"_ _3\"></span>mitowany<span class=\"_ _4\"></span>ch <span class=\"_ _f\"></span>obligacji <span class=\"_ _f\"></span>(Transza <span class=\"_ _f\"></span>B) <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _f\"></span>1,6 <span class=\"_ _f\"></span>mld <span class=\"_ _0\"></span>PLN, <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _f\"></span>o <span class=\"_ _0\"></span>WIBOR 6M, <span class=\"_ _f\"></span>tj. <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>transakcje <span class=\"_ _f\"></span>CIRS <span class=\"_ _f\"></span>(swap <span class=\"_ _f\"></span>walutowo-<span class=\"ff3\">procentowy) <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>terminem <span class=\"_ _3\"></span>realizacji <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>2029 <span class=\"_ _3\"></span>r. <span class=\"_ _0\"></span>Grupa <span class=\"_ _f\"></span>zastosowa<span class=\"_ _4\"></span>\u0142a <span class=\"_ _f\"></span>tymczasowe<span class=\"_ _4\"></span> </span>odst\u0119pstwa <span class=\"_ _0\"></span>od <span class=\"_ _1\"> </span>stosowan<span class=\"_ _4\"></span>ia <span class=\"_ _0\"></span>szczeg\u00f3lnych <span class=\"_ _0\"></span>wymog\u00f3w <span class=\"_ _1\"> </span>rachunkow<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _0\"> </span>zabezpiecze\u0144 <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>MSSF <span class=\"_ _0\"></span>9 <span class=\"_ _1\"> </span>w <span class=\"_ _0\"></span>zwi\u0105zku <span class=\"_ _0\"></span>z <span class=\"_ _1\"> </span>reform\u0105 <span class=\"_ _0\"></span>IBOR i <span class=\"ff3\">przyj\u0119\u0142a <span class=\"_ _1a\"> </span>za\u0142o\u017cenie, <span class=\"_ _1a\"> </span>\u017ce <span class=\"_ _1a\"> </span>mo\u017ce <span class=\"_ _1e\"> </span>kontynuowa\u0107 <span class=\"_ _1a\"> </span>powi\u0105zania <span class=\"_ _e\"> </span>zabezpieczaj\u0105ce. <span class=\"_ _1a\"> </span>Kwoty <span class=\"_ _1e\"> </span>nominalne <span class=\"_ _1a\"> </span>instrument<span class=\"_ _4\"></span>\u00f3w </span>zabezpieczaj\u0105cych <span class=\"_ _4\"></span>do kt\u00f3rych <span class=\"_ _4\"></span>stosowane <span class=\"_ _4\"></span>s\u0105 te odst<span class=\"_ _4\"></span>\u0119pstwa ujaw<span class=\"_ _4\"></span>nione s\u0105 <span class=\"_ _4\"></span>w tabeli poni\u017ce<span class=\"_ _4\"></span>j.<span class=\"ff2\"> </span>Na dzie<span class=\"ff3\">\u0144 31 grud<span class=\"_ _4\"></span>nia 2023 <span class=\"_ _4\"></span>r. Grupa osza<span class=\"_ _4\"></span>cowa\u0142a, \u017ce wp\u0142<span class=\"_ _4\"></span>yw reform<span class=\"_ _4\"></span>y IBOR na<span class=\"_ _4\"></span> sprawozdanie finan<span class=\"_ _4\"></span>sowe b\u0119dzi<span class=\"_ _4\"></span>e nieistotny.<span class=\"ff2\"> </span></span>Na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>posiada\u0142a <span class=\"_ _3\"></span>instrumenty f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owe <span class=\"_ _3\"></span>oparte <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>zmiennych <span class=\"_ _3\"></span>stopa<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>procentowych, <span class=\"_ _3\"></span>kt\u00f3r<span class=\"_ _4\"></span>e nie <span class=\"_ _15\"> </span>zosta\u0142y <span class=\"_ _15\"> </span>jeszcze <span class=\"_ _11\"> </span>zast\u0105pione <span class=\"_ _11\"> </span>wska\u017anikami <span class=\"_ _15\"> </span>alternatywnymi.<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>Warto\u015b\u0107 <span class=\"_ _15\"> </span>instrument<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>finansowych, <span class=\"_ _11\"> </span>kt\u00f3re <span class=\"_ _15\"> </span>oparte <span class=\"_ _15\"> </span>s\u0105 o <span class=\"ff3\">wska\u017anik b\u0119d\u0105c<span class=\"_ _4\"></span>y przedmi<span class=\"_ _4\"></span>otem planowane<span class=\"_ _4\"></span>j reformy,<span class=\"_ _4\"></span> prezentuj<span class=\"_ _4\"></span>e poni\u017csza <span class=\"_ _4\"></span>tabela.<span class=\"ff2\"> </span></span>Typ instrumentu fi<span class=\"_ _4\"></span>nansoweg<span class=\"_ _4\"></span>o<span class=\"fc0\"> </span>Warto\u015b\u0107 bi<span class=\"_ _4\"></span>lansowa<span class=\"ff1\"> </span>na 31.12.2023 Warto\u015b\u0107 bi<span class=\"_ _4\"></span>lansowa<span class=\"ff1\"> </span>na 31.12.2022 Kredyty USD LIBOR 1<span class=\"_ _4\"></span>M - (528) WIBOR 1M (39) (63) D\u0142u\u017cne papiery war<span class=\"_ _4\"></span>to\u015bciowe<span class=\"ff2\"> </span>WIBOR 6M (2<span class=\"ls0\"> <span class=\"lse\">002)</span> </span>(2<span class=\"ls0\"> <span class=\"lse\">002)</span> </span>Faktoring d\u0142u\u017cny<span class=\"_ _4\"></span><span class=\"ff1\"> </span>WIBOR 1M (1 757) (18) Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe (CIRS na 202<span class=\"_ _4\"></span>9 r., 1 60<span class=\"_ _4\"></span>0 mln PLN) WIBOR 6M 5 (198) Razem<span class=\"fc0\"> </span>(3<span class=\"ls0\"> <span class=\"lsf\">793)</span> </span>(2<span class=\"ls0\"> <span class=\"lsf\">809)</span> </span>Nota 7.5.1.5 Ryzy<span class=\"_ _4\"></span>ko zmian <span class=\"_ _4\"></span>cen energii <span class=\"_ _4\"></span>i no\u015bnik\u00f3w en<span class=\"_ _4\"></span>ergii <span class=\"ff1\"> </span>W <span class=\"_ _0\"></span>zakresie <span class=\"_ _0\"></span>zarz\u0105dzania <span class=\"_ _0\"></span>ryzykiem <span class=\"_ _0\"></span>rynkowym <span class=\"_ _0\"></span>wynikaj\u0105cym <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>cen <span class=\"_ _1\"> </span>metali <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>walutowym <span class=\"_ _0\"></span>najwi\u0119ksze <span class=\"_ _0\"></span>znaczenie <span class=\"_ _f\"></span>oraz wp\u0142yw <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>wyniki <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>Kapita\u0142owej KGHM <span class=\"_ _f\"></span>Polska <span class=\"_ _3\"></span>Mied\u017a S<span class=\"_ _3\"></span>.A. <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>skala i <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>rofil <span class=\"_ _3\"></span>dzia\u0142alno\u015bci <span class=\"_ _3\"></span>Jednos<span class=\"_ _4\"></span>tki <span class=\"_ _3\"></span>Dominuj\u0105cej. <span class=\"_ _f\"></span><span class=\"ff2\">Ryzyko </span>zmiany ce<span class=\"_ _3\"></span>n energii <span class=\"_ _3\"></span>elek<span class=\"_ _4\"></span>tryc<span class=\"ff3\">znej <span class=\"_ _3\"></span>i surowc\u00f3w <span class=\"_ _3\"></span>energet<span class=\"_ _4\"></span>ycznych stanowi <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>Jedn<span class=\"_ _4\"></span>ostki Dominuj\u0105cej <span class=\"_ _3\"></span>ryz<span class=\"_ _4\"></span>yko <span class=\"_ _3\"></span>towar<span class=\"_ _4\"></span>owe, <span class=\"_ _3\"></span>kt\u00f3reg<span class=\"_ _4\"></span>o </span>pomiaru dokonuj<span class=\"_ _4\"></span>e si\u0119 w opar<span class=\"_ _4\"></span>ciu o jego wp<span class=\"_ _4\"></span>\u0142yw na prz<span class=\"_ _4\"></span>ep\u0142ywy pien<span class=\"_ _4\"></span>i\u0119\u017cne. <span class=\"ff2\"> </span>Ekspozycja <span class=\"_ _12\"> </span>Jednostki  D<span class=\"_ _4\"></span>ominuj\u0105cej <span class=\"_ _12\"> </span>na  ryzyko <span class=\"_ _2\"> </span>z  tytu\u0142u  zmienn<span class=\"_ _4\"></span>o\u015bci  cen <span class=\"_ _12\"> </span>energii <span class=\"_ _12\"> </span>elektrycznej, <span class=\"_ _2\"> </span>surowc\u00f3w<span class=\"_ _3\"></span><span class=\"ff2\">  energ<span class=\"_ _4\"></span>etycznych </span>i <span class=\"ff3\">towar\u00f3w pow<span class=\"_ _4\"></span>i\u0105zanych z nim<span class=\"_ _4\"></span>i, dotyczy nast<span class=\"_ _4\"></span>\u0119puj\u0105cych r<span class=\"_ _4\"></span>ynk\u00f3w:<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff1 fc2\">energii <span class=\"_ _15\"> </span>elektryczn<span class=\"_ _4\"></span>ej <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>paliwa <span class=\"_ _11\"> </span>ga<span class=\"_ _3\"></span>zowego,<span class=\"ff2 fc0\"> <span class=\"_ _15\"> </span><span class=\"ff3\">kt\u00f3re <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _15\"> </span>niezb\u0119dne <span class=\"_ _15\"> </span>dla <span class=\"_ _15\"> </span>prowadzenia <span class=\"_ _11\"> </span>dzia\u0142alno\u015bci <span class=\"_ _15\"> </span>operacyjnej<span class=\"_ _4\"></span> </span></span></span></span>wydobywczej <span class=\"_ _c\"> </span>i <span class=\"_ _13\"> </span>przetw\u00f3rcz<span class=\"_ _4\"></span>ej, <span class=\"_ _d\"> </span>w <span class=\"_ _d\"> </span>tym <span class=\"_ _d\"> </span>paliwo <span class=\"_ _d\"> </span>g<span class=\"_ _3\"></span>az<span class=\"_ _4\"></span>owe <span class=\"_ _d\"> </span>wykorzystywan<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>do <span class=\"_ _d\"> </span>produkcji <span class=\"_ _d\"> </span>ener<span class=\"ff2\">gii <span class=\"_ _13\"> </span>elektryczne<span class=\"_ _4\"></span>j </span>na<span class=\"ls0\"> <span class=\"ff3\">potrzeby Jedn<span class=\"_ _4\"></span>ostki Dominuj\u0105<span class=\"_ _4\"></span>cej we w<span class=\"_ _4\"></span>\u0142asnych \u017ar\u00f3d\u0142a<span class=\"_ _4\"></span>ch wytw\u00f3rcz<span class=\"_ _4\"></span>ych,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff4 fc2\">uprawnie\u0144 <span class=\"_ _15\"> </span>do <span class=\"_ _14\"> </span>emisji <span class=\"_ _15\"> </span>CO2,</span><span class=\"ff2\"> <span class=\"_ _14\"> </span><span class=\"ff3\">kt\u00f3re <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _15\"> </span>ko<span class=\"_ _3\"></span>ni<span class=\"_ _4\"></span>eczne <span class=\"_ _14\"> </span>w <span class=\"_ _15\"> </span>celu <span class=\"_ _14\"> </span>umorzenia <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>zwi\u0105zku <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>wy\u017csz\u0105 <span class=\"_ _15\"> </span>emisj\u0105 <span class=\"_ _14\"> </span>gaz\u00f3w </span></span></span>cieplarnianych <span class=\"_ _0\"></span>przez <span class=\"_ _1\"> </span>instalacje <span class=\"_ _0\"></span>eksploatowan<span class=\"_ _4\"></span>e <span class=\"_ _1\"> </span>przez <span class=\"_ _0\"> </span>Jednostk\u0119 <span class=\"_ _0\"> </span>Do<span class=\"_ _3\"></span>minuj\u0105<span class=\"_ _4\"></span>c\u0105, <span class=\"_ _0\"></span>ni\u017c <span class=\"_ _2\"> </span>emisja <span class=\"_ _0\"> </span>g<span class=\"_ _3\"></span>az\u00f3w <span class=\"_ _0\"></span>cieplarnianych, dla kt\u00f3rej Jednos<span class=\"_ _4\"></span>tka Dominuj\u0105ca <span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>trzyma<span class=\"_ _4\"></span>\u0142a nieodp<span class=\"_ _4\"></span>\u0142atne uprawnie<span class=\"_ _4\"></span>nia do emisji <span class=\"_ _4\"></span>CO<span class=\"_ _3c\"> </span>2<span class=\"_ _3c\"> </span>, \u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff4 fc2\">praw <span class=\"_ _3\"></span>maj\u0105tkowych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>nergii</span><span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ff3\">wynikaj\u0105cych <span class=\"_ _3\"></span>ze <span class=\"_ _3\"></span>\u015bwiadectw <span class=\"_ _3\"></span>pochodzenia <span class=\"_ _3\"></span>energii <span class=\"_ _3\"></span>ze <span class=\"_ _f\"></span>\u017ar\u00f3de\u0142 <span class=\"_ _3\"></span>odnawialnych <span class=\"_ _3\"></span>(OZE) </span></span></span>i <span class=\"ff4\">\u015bwiadectw<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>efektywno\u015bci <span class=\"_ _1\"> </span>energetycznej<span class=\"ff2 fc0\"> <span class=\"_ _2\"> </span>(dal<span class=\"ff3\">ej: <span class=\"_ _2\"> </span>prawa <span class=\"_ _2\"> </span>maj\u0105tkowe), <span class=\"_ _2\"> </span>podlegaj\u0105ce <span class=\"_ _2\"> </span>umorzeni<span class=\"_ _4\"></span>u <span class=\"_ _2\"> </span>(konieczne <span class=\"_ _1\"> </span>dla </span></span></span>cel\u00f3w <span class=\"_ _11\"> </span>umorzenia <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>zwi\u0105zku <span class=\"_ _11\"> </span>ze <span class=\"_ _15\"> </span>sprzeda\u017c\u0105 <span class=\"_ _11\"> </span>przez <span class=\"_ _11\"> </span>Jednostk\u0119 <span class=\"_ _11\"> </span>Dominuj\u0105c\u0105 <span class=\"_ _11\"> </span>energii <span class=\"_ _11\"> </span>e<span class=\"_ _3\"></span>lektr<span class=\"_ _4\"></span>ycznej <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>o<span class=\"_ _3\"></span>dbiorc<span class=\"_ _4\"></span>y ko\u0144cowego oraz<span class=\"_ _4\"></span> ze zu\u017cyci<span class=\"_ _4\"></span>em zakupion<span class=\"_ _4\"></span>ej energii <span class=\"_ _4\"></span>elektrycznej na<span class=\"_ _4\"></span> potrzeby w\u0142as<span class=\"_ _4\"></span>ne).<span class=\"ff2\"> </span>Zarz\u0105dza<span class=\"_ _4\"></span>nie <span class=\"_ _2\"> </span>ryzykiem <span class=\"_ _2\"> </span>cen <span class=\"_ _12\"> </span>towar\u00f3w <span class=\"_ _1\"> </span>w <span class=\"_ _12\"> </span>odniesieniu <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>planowanych <span class=\"_ _1\"> </span>zakup\u00f3w <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>ergii <span class=\"_ _2\"> </span>elektrycznej <span class=\"_ _1\"> </span> <span class=\"_ _12\"> </span>i <span class=\"_ _2\"> </span>paliwa <span class=\"_ _2\"> </span>gazowego polega <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>zarz\u0105dzaniu <span class=\"_ _f\"></span>ekspozycj\u0105 <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>ryzyko <span class=\"_ _0\"></span>zmian <span class=\"_ _f\"></span>cen <span class=\"_ _0\"></span>energii <span class=\"_ _0\"></span>elektrycznej <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>paliwa <span class=\"_ _0\"></span>gazowego <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> horyzoncie <span class=\"_ _f\"></span>czasowym </span>obejmuj\u0105cym okres do 36 kolejnych miesi\u0119cy, wynikaj\u0105c\u0105 z plan\u00f3w zakupowych energii i g<span class=\"_ _3\"></span>azu,<span class=\"_ _4\"></span> pomniejszonych o zawarte wcze\u015bniej kontr<span class=\"_ _4\"></span>akty zakupu z<span class=\"_ _4\"></span> dostaw\u0105 w<span class=\"ff2\"> </span>prz<span class=\"_ _4\"></span>ysz\u0142ych okresach.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Dla <span class=\"_ _1\"> </span>ryzyka <span class=\"_ _1\"> </span>zmian <span class=\"_ _1\"> </span>cen <span class=\"_ _1\"> </span>energii <span class=\"_ _1\"> </span>elektrycznej<span class=\"ff2 fc0\"> <span class=\"_ _1\"> </span><span class=\"ff3\">\u017ar\u00f3d\u0142o <span class=\"_ _1\"> </span>e<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>spozycji <span class=\"_ _0\"> </span>st<span class=\"_ _3\"></span>anowi\u0105<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>ceny <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>w<span class=\"_ _3\"></span><span class=\"ff2\"> ko<span class=\"_ _4\"></span>ntraktach <span class=\"_ _1\"> </span>dwustronnyc<span class=\"_ _4\"></span>h </span></span></span>oraz  ceny  transakcj<span class=\"ff3\">i  sprzeda\u017cy<span class=\"_ _4\"></span>  energii  na  Towarow<span class=\"_ _4\"></span>ej  Gie\u0142dzie  Energii,  gdz<span class=\"_ _4\"></span>ie  Jednostka  Domi<span class=\"_ _4\"></span>nuj\u0105ca  nabywa  en<span class=\"_ _4\"></span>ergi\u0119 </span>elektryczn\u0105 w produk<span class=\"_ _4\"></span>tach terminowy<span class=\"_ _4\"></span>ch (RTEE) jak i na rynku dnia bie\u017c\u0105ceg<span class=\"_ _4\"></span>o i nast\u0119pnego (RDB i RDN). Ponad<span class=\"_ _4\"></span>to Jednostka<span class=\"_ _4\"></span> Dominuj\u0105ca <span class=\"_ _3\"></span>zawar\u0142a <span class=\"_ _3\"></span>kontrakt <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>dostawy <span class=\"_ _3\"></span>energii <span class=\"_ _f\"></span>elektrycznej <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>OZE <span class=\"_ _3\"></span>typu <span class=\"_ _3\"></span>PPA <span class=\"_ _3\"></span>(Po<span class=\"_ _3\"></span>wer <span class=\"_ _3\"></span>Purchase Agree<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>ent), <span class=\"_ _3\"></span>kt\u00f3ry <span class=\"_ _3\"></span>zosta\u0142 zawarty w ce<span class=\"_ _3\"></span>lu zaspokojenia w\u0142asnych potrzeby <span class=\"_ _3\"></span>Jednostki Dominuj\u0105cej i zgodnie <span class=\"_ _3\"></span>z wy\u0142\u0105czeniem przewidzianym w <span class=\"_ _3\"></span>MSSF 9 par. 2.4 nie podl<span class=\"_ _4\"></span>ega wycenie i <span class=\"_ _4\"></span>uj\u0119ciu jak<span class=\"_ _4\"></span>o instrum<span class=\"_ _4\"></span>ent finansowy. <span class=\"ff2\"> </span>W <span class=\"_ _0\"></span>przypadku <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>cen <span class=\"_ _f\"></span>paliwa <span class=\"_ _0\"></span>gazowego<span class=\"ff2 fc0\"> <span class=\"_ _0\"> </span><span class=\"ff3\">\u017ar\u00f3d\u0142o <span class=\"_ _0\"></span>ekspozycji <span class=\"_ _0\"></span>stanowi <span class=\"_ _0\"></span>kontrakt <span class=\"_ _f\"></span>zawarty <span class=\"_ _0\"></span>z</span> ORLEN <span class=\"_ _0\"></span>S.A., <span class=\"_ _0\"></span>zgodnie </span>z <span class=\"ff3\">kt\u00f3rym cena nabywanego gazu<span class=\"_ _4\"></span> w du\u017cym stopniu uzale\u017cniona jest od notowa\u0144 Towarowej Gie\u0142dy Energii dla gazu typu E </span>(dotyczy zar\u00f3wn<span class=\"_ _4\"></span>o kontrakt\u00f3w <span class=\"_ _4\"></span>terminowych ja<span class=\"_ _4\"></span>k i kontrakt\u00f3w <span class=\"_ _4\"></span>typu <span class=\"_ _4\"></span>SPOT).<span class=\"ff2\"> </span>Ryzyko towarow<span class=\"_ _4\"></span>e zwi\u0105zane z uprawnieni<span class=\"_ _4\"></span>ami do emisji<span class=\"_ _4\"></span> CO2<span class=\"ff2 fc0\"> <span class=\"ff3\">wi\u0105\u017ce si\u0119 z e<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>spozycj\u0105 na zmian<span class=\"_ _4\"></span>y cen uprawnie\u0144 do emisj<span class=\"_ _4\"></span>i </span></span>notowanych <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>EUR  na <span class=\"_ _2\"> </span>rynku <span class=\"_ _2\"> </span>g<span class=\"_ _3\"></span>ie\u0142dowym<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>(np.  gie\u0142da <span class=\"_ _2\"> </span>EEX) <span class=\"_ _2\"> </span>i  kursu <span class=\"_ _2\"> </span>walutowego <span class=\"_ _2\"> </span>EUR/PLN <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>r\u00f3\u017cne <span class=\"_ _2\"> </span>od  pla<span class=\"_ _4\"></span>nowaneg<span class=\"_ _4\"></span>o wyko<span class=\"ff3\">rzystanie <span class=\"_ _3\"></span>przez <span class=\"_ _3\"></span>Jednostk\u0119 <span class=\"_ _3\"></span>Dominuj\u0105c\u0105 <span class=\"_ _3\"></span>\u017ar\u00f3de\u0142 <span class=\"_ _3\"></span>emisji <span class=\"_ _f\"></span>CO<span class=\"_ _3c\"> </span></span>2<span class=\"_ _3c\"> </span>. <span class=\"_ _3\"></span>W <span class=\"_ _f\"></span>zakresie <span class=\"_ _3\"></span>zmian <span class=\"_ _3\"></span>ce<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>uprawnie\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>emisji <span class=\"_ _3\"></span>CO<span class=\"_ _3c\"> </span>2 <span class=\"_ _3\"></span>Jednostka Dominuj\u0105ca ma <span class=\"_ _3\"></span>pozycj\u0119 <span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>\u00f3tk\u0105 <span class=\"_ _3\"></span>net<span class=\"_ _4\"></span>to, <span class=\"_ _3\"></span>wynikaj\u0105c\u0105 z <span class=\"_ _3\"></span>obowi\u0105zku umorzenia uprawnie\u0144 <span class=\"_ _3\"></span>w zwi\u0105zku <span class=\"_ _3\"></span>z emisj\u0105 <span class=\"_ _3\"></span>systemow\u0105 CO<span class=\"_ _3c\"> </span>2<span class=\"_ _3c\"> </span>, kt\u00f3ra  ma <span class=\"_ _12\"> </span>miejsce  na  sku<span class=\"_ _4\"></span>tek  spalania <span class=\"_ _12\"> </span>w\u0119gla  zawarteg<span class=\"_ _4\"></span>o  w  materia\u0142ach <span class=\"_ _2\"> </span>w\u0119g<span class=\"_ _3\"></span>lon<span class=\"_ _4\"></span>o\u015bnych  w <span class=\"_ _2\"> </span>instalacjach  funkcjonuj\u0105cyc<span class=\"_ _4\"></span>h w hutach <span class=\"_ _11\"> </span>mie<span class=\"_ _3\"></span>dzi <span class=\"_ _11\"> </span>oraz <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>skutek <span class=\"_ _15\"> </span>spalania <span class=\"_ _11\"> </span>paliwa <span class=\"_ _15\"> </span>gazowego <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>blokach <span class=\"_ _15\"> </span>gazowo-<span class=\"ff3\">parowych <span class=\"_ _11\"> </span>wytwarzaj\u0105cych <span class=\"_ _15\"> </span>energi\u0119<span class=\"_ _4\"></span> </span>elektryczn\u0105 <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>potrzeby <span class=\"_ _f\"></span>Jednostki <span class=\"_ _3\"></span>Do<span class=\"_ _3\"></span>minuj\u0105c<span class=\"_ _4\"></span>ej. <span class=\"_ _f\"></span>W<span class=\"ff2\"> </span>2023 <span class=\"_ _3\"></span>r.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _3\"></span>Dominuj\u0105ca <span class=\"_ _3\"></span>doko<span class=\"_ _3\"></span>na<span class=\"_ _4\"></span>\u0142a <span class=\"_ _f\"></span>zakupu <span class=\"_ _3\"></span>uprawnie\u0144 <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>emisji CO<span class=\"_ _3c\"> </span>2 <span class=\"_ _11\"> </span>w <span class=\"ff3\">transakcjach <span class=\"_ _10\"> </span>t<span class=\"_ _3\"></span>ermin<span class=\"_ _4\"></span>owych <span class=\"_ _10\"> </span>w <span class=\"_ _15\"> </span>celu <span class=\"_ _11\"> </span>zabezpiecz<span class=\"_ _4\"></span>enia <span class=\"_ _11\"> </span>w\u0142asnych <span class=\"_ _11\"> </span>potrzeb. <span class=\"_ _11\"> </span>Takie <span class=\"_ _11\"> </span>instrumen<span class=\"_ _4\"></span>ty <span class=\"_ _11\"> </span>pochodne, <span class=\"_ _11\"> </span>kt\u00f3re <span class=\"_ _11\"> </span>s\u0105 </span>nabywane i <span class=\"ff3\">utrzymywa<span class=\"_ _4\"></span>ne w celu zabezpieczenia w\u0142asnych p<span class=\"_ _4\"></span>otrzeb s\u0105 wy\u0142\u0105czone z zakresu MSSF 9 Instrumen<span class=\"_ _4\"></span>ty finansow<span class=\"_ _4\"></span>e </span>i nie podlegaj\u0105 <span class=\"_ _4\"></span>wycenie na dzie<span class=\"_ _4\"></span>\u0144 ko\u0144cz\u0105cy <span class=\"_ _4\"></span>okres spraw<span class=\"_ _4\"></span>ozdawczy. <span class=\"ff2\"> </span>W <span class=\"_ _11\"> </span>zakresie <span class=\"_ _11\"> </span>ryzyka <span class=\"_ _15\"> </span>zmian <span class=\"_ _11\"> </span>cen <span class=\"_ _11\"> </span>p<span class=\"ff4\">raw <span class=\"_ _11\"> </span>maj\u0105tkowych<span class=\"ff3 fc0\">, <span class=\"_ _11\"> </span>Jednostka <span class=\"_ _11\"> </span>Dominuj\u0105ca <span class=\"_ _11\"> </span>ma <span class=\"_ _15\"> </span>pozycj\u0119 <span class=\"_ _11\"> </span>kr\u00f3tk\u0105 <span class=\"_ _11\"> </span>netto <span class=\"_ _11\"> </span>wynikaj\u0105c\u0105 </span></span>z <span class=\"ff3\">obowi\u0105zku <span class=\"_ _f\"></span>umorzenia <span class=\"_ _3\"></span>praw <span class=\"_ _f\"></span>maj\u0105tkowych <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _f\"></span>sprzeda\u017cy <span class=\"_ _f\"></span>energii <span class=\"_ _f\"></span>elektryczn<span class=\"_ _4\"></span>ej <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>dbiorcy <span class=\"_ _3\"></span>ko\u0144cowego <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>zu\u017cycia </span>zakupionej energ<span class=\"_ _4\"></span>ii elektryczn<span class=\"_ _4\"></span>ej na potrzeby w\u0142asne, <span class=\"_ _4\"></span>a \u017ar\u00f3d\u0142em ekspozycji s\u0105 prz<span class=\"_ _4\"></span>ede wszystkim ceny pr<span class=\"_ _4\"></span>aw maj\u0105tkowych na<span class=\"_ _4\"></span> rynku <span class=\"_ _1\"> </span>hurtowym <span class=\"_ _1\"> </span>(tj. <span class=\"ff3\">na <span class=\"_ _1\"> </span>Towarowej <span class=\"_ _0\"> </span>Gie\u0142dzie <span class=\"_ _1\"> </span>Energii). <span class=\"_ _2\"> </span>KGHM <span class=\"_ _0\"> </span>Polska <span class=\"_ _1\"> </span>M<span class=\"_ _3\"></span>ied\u017a<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>S.A.<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>dokonuje <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>energii <span class=\"_ _1\"> </span>elektrycznej<span class=\"_ _4\"></span> </span>przede <span class=\"_ _2\"> </span>wszystkim <span class=\"_ _2\"> </span>na  rz<span class=\"_ _4\"></span>ecz <span class=\"_ _2\"> </span>kont<span class=\"_ _3\"></span>rahent<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _2\"> </span>\u015bwiadcz\u0105cych <span class=\"_ _2\"> </span>us\u0142ugi <span class=\"_ _12\"> </span>na <span class=\"_ _2\"> </span>rzecz <span class=\"_ _12\"> </span>Jednostki <span class=\"_ _2\"> </span>Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105cej <span class=\"_ _2\"> </span>na<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _2\"> </span></span>terenie  nale\u017c\u0105c<span class=\"_ _4\"></span>ym do<span class=\"ls0\"> KGHM <span class=\"ff3\">Polska <span class=\"_ _4\"></span>Mied\u017a S.A.<span class=\"ff2\"> </span></span></span>Ekspozycja J<span class=\"_ _4\"></span>ednostki Dominuj<span class=\"_ _4\"></span>\u0105cej na <span class=\"_ _4\"></span>omawiane ryzy<span class=\"_ _4\"></span>ko <span class=\"ff1\">- </span>wolumen <span class=\"_ _4\"></span>zapotrzebow<span class=\"_ _4\"></span>ania poszcz<span class=\"_ _4\"></span>eg\u00f3lnych tow<span class=\"_ _4\"></span>ar\u00f3w na<span class=\"ls0\"> <span class=\"ff4\">potrzeby w\u0142asn<span class=\"_ _4\"></span>e (zakup)<span class=\"ff1\"> </span></span></span>Towary<span class=\"ff2 fc0\"> </span>Jednostka od 01.01.202<span class=\"_ _4\"></span>3 do 31.12.202<span class=\"_ _4\"></span>3<span class=\"ff2 fc5\"> </span>od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2<span class=\"ff2 fc0\"> </span>Uprawnienia d<span class=\"_ _4\"></span>o emisji CO<span class=\"_ _3c\"> </span>2<span class=\"_ _3c\"> </span>EUA 282 901 151 900 Prawa ma<span class=\"_ _4\"></span>j\u0105tkowe, tzw. zielon<span class=\"_ _4\"></span>e certyfikat<span class=\"_ _4\"></span>y<span class=\"ff2\"> </span>GWh 251<span class=\"ls0\"> </span>406<span class=\"ls0\"> </span>Prawa ma<span class=\"_ _4\"></span>j\u0105tkowe, tzw. niebi<span class=\"_ _4\"></span>eskie certyfika<span class=\"_ _4\"></span>ty<span class=\"ff2\"> </span>GWh 10<span class=\"ls0\"> </span>11<span class=\"ls0\"> </span>Prawa ma<span class=\"_ _4\"></span>j\u0105tkowe, tzw. bia<span class=\"_ _4\"></span>\u0142e certyfikaty<span class=\"ff2\"> </span>TOE 2 403 2 371 Paliwo gazowe GWh 2 282 1 751 Energia elektr<span class=\"_ _4\"></span>yczna GWh 2 614 2 742 Nota 7.5.1.6 Wp\u0142y<span class=\"_ _4\"></span>w stosowani<span class=\"_ _4\"></span>a rachunk<span class=\"_ _4\"></span>owo\u015bci zabezpiecz<span class=\"_ _4\"></span>e\u0144 na sp<span class=\"_ _4\"></span>rawozdanie fi<span class=\"_ _4\"></span>nansowe<span class=\"ff1\"> </span>Poni\u017csza <span class=\"_ _3\"></span>tabela <span class=\"_ _3\"></span>zawiera <span class=\"_ _3\"></span>informa<span class=\"_ _4\"></span>cje <span class=\"_ _3\"></span>dotycz\u0105ce <span class=\"_ _3\"></span>zmian <span class=\"_ _3\"></span>warto\u015bci godziwej <span class=\"_ _3\"></span>instrument\u00f3w <span class=\"_ _3\"></span>zabezpiecz<span class=\"_ _4\"></span>aj\u0105cych <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>korespondu<span class=\"_ _4\"></span>j\u0105cych <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>imi <span class=\"_ _3\"></span>zmian <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>godziwej <span class=\"_ _3\"></span>pozycji zabezpieczanych <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>okresie sprawozdawczym,  b\u0119d\u0105c<span class=\"_ _4\"></span>e  podstaw\u0105  do  uj\u0119cia  cz\u0119\u015bci  efektywn<span class=\"_ _4\"></span>ej  i  nieefektywnej  zmiany  warto\u015bci  godziw<span class=\"_ _4\"></span>ej  instrument\u00f3w  z<span class=\"_ _4\"></span>abezpiecza<span class=\"_ _3\"></span>j\u0105cych  w  latach  2023<span class=\"ff2\">-</span>202<span class=\"_ _4\"></span>2  (bez  uwzgl\u0119dnienia  efektu podatkowego)<span class=\"_ _4\"></span>. W <span class=\"_ _15\"> </span>powi\u0105zaniach <span class=\"_ _15\"> </span>zabezpieczaj\u0105<span class=\"_ _4\"></span>cych <span class=\"_ _15\"> </span>jako <span class=\"_ _15\"> </span>instrument <span class=\"_ _15\"> </span>zabezpieczaj\u0105cy <span class=\"_ _15\"> </span>jest <span class=\"_ _15\"> </span>wyznaczona <span class=\"_ _15\"> </span>wy\u0142\u0105cznie <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _15\"> </span>wewn\u0119trzna<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>opcji. <span class=\"_ _15\"> </span>Warto\u015b\u0107 <span class=\"_ _15\"> </span>czasowa <span class=\"_ _15\"> </span>zbiega <span class=\"_ _15\"> </span>do <span class=\"_ _15\"> </span>zera <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>ho<span class=\"_ _3\"></span>ryzo<span class=\"_ _4\"></span>ncie <span class=\"_ _15\"> </span>powi\u0105zania zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go.  Nieefekt<span class=\"_ _4\"></span>ywno\u015b\u0107 zabezpi<span class=\"_ _4\"></span>eczenia uj\u0119<span class=\"_ _4\"></span>ta w ra<span class=\"_ _4\"></span>chunku wynik\u00f3w <span class=\"_ _4\"></span>w okresach spr<span class=\"_ _4\"></span>awozdawczych <span class=\"_ _4\"></span>2022 \u2013<span class=\"ff2\"> </span>2023 by\u0142a nie<span class=\"_ _4\"></span>istotna.<span class=\"ff2\"> </span>Stan na 31.12.202<span class=\"_ _3\"></span>3 od 01.01.2023<span class=\"_ _3\"></span> do 31.12.2023<span class=\"_ _3\"></span> od 01.01.2023<span class=\"_ _3\"></span> do 31.12.2023<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>Stan na 31.12.202<span class=\"_ _3\"></span>2 od 01.01.2022<span class=\"_ _3\"></span> do 31.12.2022<span class=\"_ _3\"></span> od 01.01.2022<span class=\"_ _3\"></span> do 31.12.2022<span class=\"_ _3\"></span> Saldo pozosta\u0142ych c<span class=\"_ _3\"></span>a\u0142kowitych dochod\u00f3w<span class=\"_ _3\"></span> <span class=\"ff1\"> </span>z tytu\u0142u zabezpiec<span class=\"_ _3\"></span>zenia przep\u0142yw\u00f3w <span class=\"_ _3\"></span><span class=\"ff1\"> </span>pieni\u0119\u017cnych dla powi\u0105<span class=\"_ _3\"></span>za\u0144<span class=\"ff2 fc0\"> </span>Zmiana warto\u015bci pozycji zabezpieczanej <span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>Saldo pozosta\u0142ych c<span class=\"_ _3\"></span>a\u0142kowitych dochod\u00f3w<span class=\"_ _3\"></span> <span class=\"ff1\"> </span>z tytu\u0142u zabezpiec<span class=\"_ _3\"></span>zenia przep\u0142yw\u00f3w <span class=\"_ _3\"></span><span class=\"ff1\"> </span>pieni\u0119\u017cnych dla powi\u0105<span class=\"_ _3\"></span>za\u0144<span class=\"ff2 fc0\"> </span>typ powi<span class=\"_ _3\"></span>\u0105zania<span class=\"ff6\"> </span> typ ryzyka  typ instru<span class=\"_ _3\"></span>mentu <span class=\"ff5\">\u2013</span> pozycji zab<span class=\"_ _3\"></span>ezpieczanej<span class=\"ff1 fc2\"> </span>pozostaj\u0105cych <span class=\"ff2\"> </span>w rachunkowo\u015bci zabezpiecze\u0144<span class=\"ff2 fc0\"> </span>dla kt\u00f3rych zaprzestano stosowa\u0107 rachunkowo\u015b\u0107 zabezpiecze\u0144<span class=\"ff2 fc0\"> </span>Zmiana warto\u015bci instrumentu zabezpieczaj\u0105cego <span class=\"_ _3\"></span><span class=\"ff1 fc0\"> </span>pozostaj\u0105cych <span class=\"ff2\"> </span>w rachunkowo\u015bci zabezpiecze\u0144<span class=\"ff2 fc0\"> </span>dla kt\u00f3rych <span class=\"ff2\">zaprzestano </span>stosowa\u0107 rachunkowo\u015b\u0107 zabezpiecze\u0144<span class=\"ff2 fc0\"> </span>Zmiana warto\u015bci pozycji zabezpieczanej<span class=\"_ _3\"></span> Zmiana warto\u015bci instrumentu zabezpieczaj\u0105cego<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Zabezp<span class=\"ff4\">ieczenie pr<span class=\"_ _3\"></span>zep\u0142yw\u00f3w pieni\u0119\u017cnych<span class=\"_ _3\"></span></span><span class=\"fc0\"> </span>Ryzyko towarowe<span class=\"_ _3\"></span> (mied\u017a)<span class=\"ff1\"> </span>Opcje <span class=\"ff3\">\u2013</span> <span class=\"ff3\">Przychod<span class=\"_ _3\"></span>y ze sprzeda\u017cy</span> -<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(21)<span class=\"fs3\"> </span>(11)<span class=\"fs3\"> </span>(327)<span class=\"fs3\"> </span>255<span class=\"fs3 ls0\"> </span>warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>152<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>325<span class=\"fs3 ls0\"> </span>warto\u015b\u0107 czasowa<span class=\"_ _3\"></span><span class=\"ff2\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(173)<span class=\"fs3\"> </span>(11)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(70)<span class=\"fs3\"> </span>Ryzyko towarowe<span class=\"_ _3\"></span> (srebro)<span class=\"fc0\"> </span>Opcje <span class=\"ff3\">\u2013</span> <span class=\"ff3\">Przychod<span class=\"_ _3\"></span>y ze sprzeda\u017cy<span class=\"ff1\"> </span></span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>19<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>16<span class=\"fs3 ls0\"> </span>(21)<span class=\"fs3\"> </span>warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>30<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(16)<span class=\"fs3\"> </span>warto\u015b\u0107 czasowa<span class=\"_ _3\"></span><span class=\"ff2\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(11)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(5)<span class=\"fs3\"> </span>Ryzyko walutowe (USD)<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>Opcje <span class=\"ff3\">\u2013</span> <span class=\"ff3\">Przychod<span class=\"_ _3\"></span>y ze sprzeda\u017cy</span> 77<span class=\"fs3 ls0\"> </span>604<span class=\"fs3 ls0\"> </span>(623)<span class=\"fs3\"> </span>469<span class=\"fs3 ls0\"> </span>402<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>(183)<span class=\"fs3\"> </span>403<span class=\"fs3 ls0\"> </span>warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span>107<span class=\"fs3 ls0\"> </span>545<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>619<span class=\"fs3 ls0\"> </span>193<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>182<span class=\"fs3 ls0\"> </span>warto\u015b\u0107 czasowa<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(30)<span class=\"fs3\"> </span>59<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>(150)<span class=\"fs3\"> </span>209<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>221<span class=\"fs3 ls0\"> </span>Po\u017cyczki \u2013<span class=\"ff2\"> </span>Przyc<span class=\"_ _3\"></span>hody ze sprzeda\u017cy<span class=\"ff2\"> </span>- (48)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(64)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span>- (48)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(64)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>Ryzyko walutowe i st<span class=\"_ _3\"></span>opy procento<span class=\"_ _3\"></span>wej CIRS <span class=\"ff3\">\u2013</span> <span class=\"ff3\">Przychody ze<span class=\"_ _3\"></span> sprzeda\u017cy</span> (180)<span class=\"fs3\"> </span>(439)<span class=\"fs3\"> </span>388<span class=\"fs3 ls0\"> </span>(569)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>154<span class=\"fs3 ls0\"> </span>(137)<span class=\"fs3\"> </span>warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span>(180)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>388<span class=\"fs3 ls0\"> </span>(569)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(137)<span class=\"fs3\"> </span>CIRS <span class=\"ff3\">\u2013</span> Przychody<span class=\"_ _3\"></span>/koszty finansowe<span class=\"_ _3\"></span> 175<span class=\"fs3 ls0\"> </span>172<span class=\"fs3 ls0\"> </span>(140)<span class=\"fs3\"> </span>315<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>(181)<span class=\"fs3\"> </span>152<span class=\"fs3 ls0\"> </span>warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span>175<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>(140)<span class=\"fs3\"> </span>315<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>152<span class=\"fs3 ls0\"> </span>Razem, w tym:<span class=\"_ _3\"></span> 72<span class=\"fs3 ls0\"> </span>556<span class=\"fs3 ls0\"> </span>(890)<span class=\"fs3\"> </span>717<span class=\"fs3 ls0\"> </span>146<span class=\"fs3 ls0\"> </span>(75)<span class=\"fs3\"> </span>(521)<span class=\"fs3\"> </span>652<span class=\"fs3 ls0\"> </span>Razem warto\u015b\u0107<span class=\"_ _3\"></span> wewn\u0119trzna<span class=\"ff2\"> </span>102<span class=\"fs3 ls0\"> </span>497<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>867<span class=\"fs3 ls0\"> </span>121<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>506<span class=\"fs3 ls0\"> </span>Razem warto\u015b\u0107<span class=\"_ _3\"></span> czasowa<span class=\"ff2\"> </span>(30)<span class=\"fs3\"> </span>59<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>(150)<span class=\"fs3\"> </span>25<span class=\"fs3 ls0\"> </span>(75)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>146<span class=\"_ _3c\"> </span>Poni\u017csza <span class=\"_ _19\"> </span>tabela <span class=\"_ _10\"> </span>zawiera <span class=\"_ _19\"> </span>informacje <span class=\"_ _10\"> </span>dotycz\u0105ce   <span class=\"_ _10\"> </span>wp\u0142ywu <span class=\"_ _10\"> </span>stosowania <span class=\"_ _19\"> </span>rachunkowo\u015bci  zabezpiecze\u0144 <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>sprawozdanie  z <span class=\"_ _10\"> </span>wyniku <span class=\"_ _19\"> </span>o<span class=\"_ _3\"></span>raz  pozo<span class=\"_ _3\"></span>sta\u0142e <span class=\"_ _10\"> </span>ca\u0142kowite  dochody <span class=\"_ _10\"> </span>(bez <span class=\"_ _10\"> </span>uwzgl\u0119dniania  efektu podatkowego)<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12<span class=\"_ _4\"></span>.2023 od 01.01.202<span class=\"_ _4\"></span>2 do 31.12<span class=\"_ _4\"></span>.2022<span class=\"ff2 fs3 fc0\"> </span>typ powi<span class=\"_ _3\"></span>\u0105zania<span class=\"ff6\"> </span> typ ryzyka  typ instru<span class=\"_ _3\"></span>mentu<span class=\"ff2\"> </span>Zyski lub (straty) <span class=\"_ _3\"></span> z tytu\u0142u zabezpiec<span class=\"_ _3\"></span>zenia<span class=\"ff1\"> </span>uj\u0119te w pozosta\u0142yc<span class=\"_ _3\"></span>h <span class=\"ff1\"> </span>ca\u0142kowitych dochodac<span class=\"_ _3\"></span>h<span class=\"ff1\"> </span>Kwota przeklasy<span class=\"_ _3\"></span>fikowana z pozosta\u0142ych ca\u0142kowitych dochod\u00f3w<span class=\"_ _3\"></span> jako korekt<span class=\"_ _3\"></span>a z tytu\u0142u przeklasyfikowania,<span class=\"_ _3\"></span> ze wzgl\u0119du na realizacj<span class=\"_ _3\"></span>\u0119 pozycji zabezpiec<span class=\"_ _3\"></span>zanej w okresie<span class=\"_ _3\"></span> Zyski lub (straty) <span class=\"_ _3\"></span> z tytu\u0142u zabezpiec<span class=\"_ _3\"></span>zenia<span class=\"ff1\"> </span>uj\u0119te w pozosta\u0142yc<span class=\"_ _3\"></span>h <span class=\"ff1\"> </span>ca\u0142kowitych dochodac<span class=\"_ _3\"></span>h<span class=\"ff1\"> </span>Kwota przeklasy<span class=\"_ _3\"></span>fikowana  z pozosta\u0142ych ca\u0142kowi<span class=\"_ _3\"></span>tych dochod<span class=\"_ _3\"></span>\u00f3w <span class=\"ff1\"> </span>do sprawozdania z<span class=\"_ _3\"></span> wyniku jako korekta <span class=\"_ _3\"></span>z tytu\u0142u przeklasyfikow<span class=\"_ _3\"></span>ania, ze wzgl\u0119du na<span class=\"_ _3\"></span> realizacj\u0119 pozycji<span class=\"_ _3\"></span> zabezpieczanej w okresie<span class=\"_ _3\"></span><span class=\"ff1\"> </span>do sprawozdania <span class=\"_ _3\"></span>z  wyniku do aktyw\u00f3w trwa\u0142ych<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Zabezpieczenie p<span class=\"_ _4\"></span>rzep\u0142yw\u00f3w pi<span class=\"_ _4\"></span>eni\u0119\u017cnych<span class=\"_ _4\"></span><span class=\"ff1 fc0\"> </span>Ryzyko towar<span class=\"_ _4\"></span>owe (mied\u017a)<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Opcje * (128) (160) 800<span class=\"ls0\"> </span>(525) Ryzyko towar<span class=\"_ _4\"></span>owe (srebr<span class=\"_ _4\"></span>o) Opcje *<span class=\"ff1\"> </span>(6) 13<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>114<span class=\"ls0\"> </span>Ryzyko walutowe <span class=\"_ _4\"></span>(USD)<span class=\"ff2\"> </span>Opcje * 738<span class=\"ls0\"> </span>459<span class=\"ls0\"> </span>357<span class=\"ls0\"> </span>(46) Po\u017cyczki **<span class=\"ff2\"> </span>- (16) - (16) Ryzyko walutowe i<span class=\"_ _4\"></span> stopy pr<span class=\"_ _4\"></span>ocentowej <span class=\"ff2\"> </span>CIRS *** 340<span class=\"ls0\"> </span>(11) 102<span class=\"ls0\"> </span>56<span class=\"ls0\"> </span>41<span class=\"ls0\"> </span>Razem<span class=\"fc0\"> </span>944<span class=\"ls0\"> </span>285<span class=\"ls0\"> </span>102<span class=\"ls0\"> </span>1 239 (432) Pozycja w sp<span class=\"_ _3\"></span>rawozdaniu z wyniku, kt\u00f3ra za<span class=\"_ _3\"></span>wiera korekt\u0119 z tytu\u0142<span class=\"_ _3\"></span>u przeklasyfikowania:<span class=\"_ _3\"></span><span class=\"ff6\"> </span>* przychod<span class=\"_ _3\"></span>y z um\u00f3w z klientami, pozo<span class=\"_ _3\"></span>sta\u0142e przychody i <span class=\"_ _3\"></span><span class=\"ff6\">(koszty) operacyjne, </span>** <span class=\"ls0\"> </span>przychod<span class=\"_ _3\"></span>y z um\u00f3w z klientami,<span class=\"ff6\"> </span>***<span class=\"ls0\"> </span>przychod<span class=\"_ _3\"></span>y z um\u00f3w z klientami, pozo<span class=\"_ _3\"></span>sta\u0142e przychody, (koszty) finan<span class=\"_ _3\"></span>sowe i aktywa trwa\u0142e.<span class=\"_ _3\"></span><span class=\"ff6\"> </span>Poni\u017csza <span class=\"_ _3\"></span>tabela <span class=\"_ _f\"></span>zawiera <span class=\"_ _3\"></span>info<span class=\"_ _3\"></span>rma<span class=\"_ _4\"></span>cje <span class=\"_ _f\"></span>dotycz\u0105ce <span class=\"_ _3\"></span>zmian <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _3\"></span>pozosta\u0142ych <span class=\"_ _f\"></span>ca\u0142kowitych <span class=\"_ _3\"></span>dochod\u00f3w <span class=\"_ _3\"></span>(bez <span class=\"_ _0\"></span>uwzgl\u0119dnienia <span class=\"_ _3\"></span>efektu <span class=\"_ _f\"></span>podatkoweg<span class=\"_ _4\"></span>o) <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>okresie <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>zwi\u0105zku <span class=\"_ _f\"></span>ze<span class=\"ff2\"> </span>sto<span class=\"_ _3\"></span>sowani<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>rachunkowo\u015bci zabezpiecze\u0144 w <span class=\"_ _4\"></span>2022 i <span class=\"_ _4\"></span>2023 r.<span class=\"ff2\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ff2 fc0 ls0\"> </span>Pozosta\u0142e ca\u0142k<span class=\"_ _4\"></span>owite doch<span class=\"_ _4\"></span>ody z tytu\u0142u <span class=\"ff1\"> </span>zabezpieczeni<span class=\"_ _4\"></span>a przep\u0142yw\u00f3w p<span class=\"_ _4\"></span>ieni\u0119\u017cnych<span class=\"_ _4\"></span><span class=\"ff2 fs3\"> </span>Kwoty efektywne*<span class=\"_ _3\"></span> Koszt zabezpiecze<span class=\"_ _3\"></span>nia** Razem Kwoty efektywne*<span class=\"_ _3\"></span> Koszt zabezpiecze<span class=\"_ _3\"></span>nia** Razem Pozosta\u0142e ca\u0142kow<span class=\"_ _3\"></span>ite dochody \u2013<span class=\"ff1\"> </span>tra<span class=\"_ _3\"></span>nsakcje zabezpieczaj\u0105ce ryzyko zmian c<span class=\"_ _3\"></span>en towar\u00f3w i<span class=\"ff1\"> walut<span class=\"_ _3\"></span>owe<span class=\"fc0\"> </span></span>\u2013<span class=\"ff1\"> na 1 stycznia<span class=\"_ _3\"></span> </span>68<span class=\"ls0\"> </span>3 71<span class=\"ls0\"> </span>(1<span class=\"ls0\"> <span class=\"lsf\">178)</span> </span>(422) (1<span class=\"ls0\"> <span class=\"lsf\">600)</span> </span>Wp\u0142yw wyceny tr<span class=\"_ _3\"></span>ansakcji zabezpiecza<span class=\"_ _3\"></span>j\u0105cych (cz\u0119\u015b\u0107 skutec<span class=\"_ _3\"></span>zna)<span class=\"ff2\"> </span>1 272 (328) 944<span class=\"ls0\"> </span>1 124 115<span class=\"ls0\"> </span>1 239 Reklasyfikacja do sp<span class=\"_ _3\"></span>rawozdania z wyni<span class=\"_ _3\"></span>ku w zwi\u0105zku z realizacj\u0105 pozycji zabezpie<span class=\"_ _3\"></span>czanej (737) 350<span class=\"ls0\"> </span>(387) 122<span class=\"ls0\"> </span>310<span class=\"ls0\"> </span>432<span class=\"ls0\"> </span>Pozosta\u0142e ca\u0142kow<span class=\"_ _3\"></span>ite dochody \u2013<span class=\"ff1\"> tra<span class=\"_ _3\"></span>nsakcje </span>zabezpieczaj\u0105ce ryzyko zmian c<span class=\"_ _3\"></span>en towar\u00f3w i<span class=\"ff1\"> walut<span class=\"_ _3\"></span>owe </span>\u2013<span class=\"ff1\"> na 31 grudnia<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span></span>603<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>628<span class=\"ls0\"> </span>68<span class=\"ff2 ls0\"> </span>3<span class=\"ff2\"> </span>71<span class=\"ff2 ls0\"> </span>* Cz\u0119\u015b\u0107 efektywne<span class=\"_ _3\"></span>j zmiany warto\u015bci go<span class=\"_ _3\"></span>dziwej instrument\u00f3w zab<span class=\"_ _3\"></span>ezpieczaj\u0105cych z tytu\u0142u zabez<span class=\"_ _3\"></span>pieczanego ryzyka <span class=\"_ _3\"></span><span class=\"ff6\">- </span>wart<span class=\"_ _3\"></span>o\u015b\u0107 wewn\u0119trzna opcji.<span class=\"ff6\"> </span>**  Warto\u015b\u0107 czasow<span class=\"_ _3\"></span>a opcji + mar\u017ca<span class=\"_ _3\"></span> CCBS Cross Currency Basis Sw<span class=\"_ _3\"></span>ap.<span class=\"_ _3c\"> </span>Nota 7.5.2 Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe Ryzyko <span class=\"_ _3\"></span><span class=\"ff3\">kredytowe <span class=\"_ _3\"></span>rozumiane <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>mo\u017cliwo\u015b\u0107 <span class=\"_ _3\"></span>niewywi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>d\u0142u\u017cnik\u00f3w <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>Kapita\u0142ow<span class=\"_ _4\"></span>ej <span class=\"_ _3\"></span>ze <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>jest </span>zwi\u0105zane z <span class=\"_ _4\"></span>trzema g\u0142\u00f3wnymi <span class=\"_ _4\"></span>obszara<span class=\"_ _4\"></span>mi:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">wiarygodno\u015bci\u0105 kr<span class=\"_ _4\"></span>edytow\u0105 klie<span class=\"_ _4\"></span>nt\u00f3w, z <span class=\"_ _4\"></span>kt\u00f3rymi zawiera si<span class=\"_ _4\"></span>\u0119 transak<span class=\"_ _4\"></span>cje fizycznej sprz<span class=\"_ _4\"></span>eda\u017cy pr<span class=\"_ _4\"></span>odukt\u00f3<span class=\"_ _4\"></span>w,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">wiarygodno\u015bci\u0105 <span class=\"_ _14\"> </span>kredytow\u0105 <span class=\"_ _14\"> </span>instytucji <span class=\"_ _14\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych <span class=\"_ _14\"> </span>(bank\u00f3w/broker\u00f3w), <span class=\"_ _14\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>kt\u00f3rymi <span class=\"_ _14\"> </span>zawiera <span class=\"_ _14\"> </span>si\u0119 <span class=\"_ _c\"> </span>transakcje </span></span>zabezpieczaj\u0105ce <span class=\"_ _0\"></span>lub <span class=\"_ _1\"> </span>kt\u00f3re <span class=\"_ _0\"> </span>po\u015brednicz\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>ich <span class=\"_ _1\"> </span>zawieraniu, <span class=\"_ _0\"></span>a <span class=\"_ _1\"> </span>tak\u017ce <span class=\"_ _1\"> </span>tych <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>kt\u00f3rych <span class=\"_ _1\"> </span>lokowane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _1\"> </span>wolne <span class=\"_ _1\"> </span>\u015brodki pieni\u0119\u017cne,<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">kondycj\u0105 finans<span class=\"_ _4\"></span>ow\u0105 sp\u00f3\u0142ek za<span class=\"_ _4\"></span>le\u017cnych \u2013<span class=\"ff2\"> </span>po\u017cyczk<span class=\"_ _4\"></span>obiorc<span class=\"_ _4\"></span>\u00f3w<span class=\"ff2\">. </span></span></span>W uj\u0119ciu szcz<span class=\"_ _4\"></span>eg\u00f3\u0142owym \u017ar<span class=\"_ _4\"></span>\u00f3d\u0142a ekspozy<span class=\"_ _4\"></span>cji na ryzyko kr<span class=\"_ _4\"></span>edytow<span class=\"_ _4\"></span>e stanowi\u0105: <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">\u015brodki pi<span class=\"_ _4\"></span>eni\u0119\u017cne i loka<span class=\"_ _4\"></span>ty bankow<span class=\"_ _4\"></span>e,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">instrumenty p<span class=\"_ _4\"></span>ochodn<span class=\"_ _4\"></span>e, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w, <span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">udzielone p<span class=\"_ _4\"></span>o\u017cyczki (N<span class=\"_ _4\"></span>ota 6.2),<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">udzielone g<span class=\"_ _4\"></span>warancje i p<span class=\"_ _4\"></span>or\u0119czenia<span class=\"_ _4\"></span> (Nota 8.6),<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">pozosta\u0142e akt<span class=\"_ _4\"></span>ywa finans<span class=\"_ _4\"></span>o<span class=\"ff2\">we. </span></span></span>Nota 7.5.2.1 Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe zwi\u0105zane <span class=\"_ _4\"></span>ze \u015brodkami <span class=\"_ _4\"></span>pieni\u0119\u017cnymi <span class=\"_ _4\"></span>i lokatami <span class=\"_ _4\"></span>bankowymi<span class=\"ff1\"> </span>Grupa  Kapita\u0142<span class=\"_ _4\"></span>owa  alokuj<span class=\"_ _4\"></span>e  okre<span class=\"_ _4\"></span>sowo  wolne <span class=\"_ _2\"> </span>\u015bro<span class=\"_ _3\"></span>dk<span class=\"_ _4\"></span>i  pieni\u0119\u017cne <span class=\"_ _2\"> </span>zgodnie  z  wymo<span class=\"_ _4\"></span>gami  zachowani<span class=\"_ _4\"></span>a <span class=\"_ _12\"> </span>p\u0142ynno\u015bci  finansow<span class=\"_ _4\"></span>ej i ograniczoneg<span class=\"_ _4\"></span>o ryzyka oraz<span class=\"_ _4\"></span> w celu <span class=\"ff3\">ochrony ka<span class=\"_ _4\"></span>pita\u0142u i ma<span class=\"_ _4\"></span>ksymaliza<span class=\"_ _4\"></span>cji przychod\u00f3w <span class=\"_ _4\"></span>odsetkowych.<span class=\"ff2\"> </span></span>Wed\u0142ug  stanu <span class=\"_ _12\"> </span>na  31<span class=\"ff2\"> </span>gr<span class=\"_ _4\"></span>udnia  20<span class=\"_ _4\"></span>23  r. <span class=\"_ _2\"> </span>\u0142<span class=\"_ _3\"></span>\u0105czna <span class=\"_ _2\"> </span>kwo<span class=\"_ _3\"></span>ta  \u015br<span class=\"_ _4\"></span>odk\u00f3w  pieni<span class=\"_ _4\"></span>\u0119\u017cnych  w  r<span class=\"_ _4\"></span>amach  wolnych <span class=\"_ _2\"> </span>\u015brodk\u00f3w  oraz  \u015br<span class=\"_ _4\"></span>odk\u00f3w o <span class=\"ff3\">ograniczonej mo\u017cliwo\u015bci dysponowania w <span class=\"_ _3\"></span>wysoko\u015bci <span class=\"_ _3\"></span>1 724 <span class=\"_ _3\"></span>mln PLN<span class=\"_ _3\"></span> utrzymywana by\u0142<span class=\"_ _3\"></span>a na <span class=\"_ _3\"></span>rachunk</span>ach <span class=\"_ _3\"></span>bankowych oraz lokatach kr\u00f3tk<span class=\"_ _4\"></span>oterminowych <span class=\"_ _4\"></span>(na 31 <span class=\"_ _4\"></span>grudnia 2022<span class=\"_ _4\"></span> r. \u0142\u0105cznie 1 <span class=\"_ _4\"></span>195 mln PLN).<span class=\"ff2\"> </span>Wszystkie podmioty, kt\u00f3<span class=\"_ _3\"></span>rym<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>Grupa<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>powierza<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>\u015brodki pieni\u0119\u017cne, <span class=\"_ _3\"></span>dzia\u0142aj\u0105 w <span class=\"_ _3\"></span>sektorze finansowym. Analiza <span class=\"_ _3\"></span>ekspozycji na <span class=\"_ _3\"></span>ten rodzaj <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>wykaza<span class=\"_ _4\"></span>\u0142a, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>wy\u0142\u0105czni<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>banki <span class=\"_ _3\"></span>posiadaj\u0105ce <span class=\"_ _3\"></span>rati<span class=\"_ _4\"></span>ng <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>poziomie <span class=\"_ _3\"></span>najwy\u017csz<span class=\"_ _4\"></span>ym, <span class=\"_ _3\"></span>\u015bredn<span class=\"_ _4\"></span>iowysokim <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>\u015brednim<span class=\"_ _4\"></span>, a <span class=\"ff3\">tak\u017ce <span class=\"_ _0\"></span>dysponuj\u0105ce <span class=\"_ _1\"> </span>odpowiednim<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>kapita\u0142em <span class=\"_ _1\"> </span>w\u0142asnym <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>siln\u0105 <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>ustabilizowan\u0105 <span class=\"_ _0\"></span>pozycj\u0105 <span class=\"_ _1\"> </span>rynkow\u0105. <span class=\"_ _1\"> </span>Ryzyko <span class=\"_ _0\"> </span>kredytowe </span>z <span class=\"ff3\">tego <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>jest <span class=\"_ _10\"> </span>monitorowane <span class=\"_ _10\"> </span>poprzez <span class=\"_ _10\"> </span>bie\u017c\u0105c\u0105 <span class=\"_ _11\"> </span>weryfikacj\u0119<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>kondycji <span class=\"_ _11\"> </span>fi<span class=\"_ _3\"></span><span class=\"ff2\">nansow<span class=\"_ _4\"></span>ej <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _19\"> </span>utrzymywanie <span class=\"_ _10\"> </span>odpowiednio </span></span>niskiego pozi<span class=\"_ _4\"></span>omu koncen<span class=\"_ _4\"></span>tracji w <span class=\"ff3\">poszcze<span class=\"_ _4\"></span>g\u00f3lnych insty<span class=\"_ _4\"></span>tucjach fin<span class=\"_ _4\"></span>ansowych.<span class=\"ff2\"> </span></span>W <span class=\"_ _f\"></span>tabeli <span class=\"_ _f\"></span>poni\u017cej <span class=\"_ _f\"></span>zaprezentowan<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>poziom <span class=\"_ _f\"></span>koncentracji <span class=\"_ _3\"></span>\u015brodk\u00f3w <span class=\"_ _f\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>lokat <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>uwzgl\u0119dnieniem <span class=\"_ _3\"></span>oceny <span class=\"_ _f\"></span>kredytowej instytucji finans<span class=\"_ _4\"></span>owych*.  Poziom ratingu<span class=\"_ _4\"></span> Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Najwy\u017cszy<span class=\"_ _4\"></span><span class=\"ff2\"> </span>AAA do AA<span class=\"_ _4\"></span>- <span class=\"ff3\">wg S&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>aa do Aa3 <span class=\"_ _4\"></span>wg Moody\u2019s<span class=\"ff2\"> </span></span>8%<span class=\"ls0\"> </span>10%<span class=\"ls0\"> </span>\u015aredniowysoki <span class=\"_ _4\"></span><span class=\"ff2\"> </span>od A+ do A- <span class=\"ff3\">wg S<span class=\"_ _4\"></span>&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>1 do A3 wg <span class=\"_ _4\"></span>Moody\u2019s <span class=\"ff2\"> </span></span>84%<span class=\"ls0\"> </span>73%<span class=\"ls0\"> </span>\u015aredni <span class=\"ff2\"> </span>od BBB+ do B<span class=\"_ _4\"></span>BB- wg S&amp;P i Fit<span class=\"_ _4\"></span>ch oraz od Ba<span class=\"_ _4\"></span>a1 do Baa3<span class=\"_ _4\"></span>  wg Moody\u2019s<span class=\"ff2\"> </span>8%<span class=\"ls0\"> </span>17%<span class=\"ls0\"> </span>* Wa\u017cone kwot\u0105 <span class=\"_ _3\"></span>\u015brodk\u00f3w pieni\u0119\u017cn<span class=\"_ _3\"></span>ych zdeponowanych na rachu<span class=\"_ _3\"></span>nkach bie\u017c\u0105cych i lokatach<span class=\"_ _3c\"> </span>Zasady rachunkow<span class=\"_ _3\"></span>o\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _11\"> </span>ujmuje <span class=\"_ _11\"> </span>odpis <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>oczekiwanych <span class=\"_ _10\"> </span>strat <span class=\"_ _15\"> </span>kredy<span class=\"_ _4\"></span>towych <span class=\"_ _10\"> </span>na <span class=\"_ _15\"> </span>sk\u0142adnikach <span class=\"_ _10\"> </span>aktyw\u00f3w <span class=\"_ _11\"> </span>finansowych <span class=\"_ _11\"> </span>wycenianyc<span class=\"_ _4\"></span>h w <span class=\"ff3\">zamortyzowa<span class=\"_ _4\"></span>nym <span class=\"_ _10\"> </span>koszcie. <span class=\"_ _10\"> </span>Oczekiwane <span class=\"_ _10\"> </span>straty <span class=\"_ _11\"> </span>kredytowe <span class=\"_ _19\"> </span>s\u0105 <span class=\"_ _11\"> </span>to <span class=\"_ _11\"> </span>straty <span class=\"_ _10\"> </span>kredytowe <span class=\"_ _10\"> </span>wa\u017cone <span class=\"_ _10\"> </span>prawdopodobie\u0144stwem<span class=\"_ _4\"></span> </span>wyst\u0105pienia <span class=\"_ _11\"> </span>niewykonania <span class=\"_ _11\"> </span>zobowi\u0105zania. <span class=\"_ _11\"> </span>Grupa <span class=\"_ _11\"> </span>stosuje <span class=\"_ _11\"> </span>nast\u0119puj\u0105ce <span class=\"_ _11\"> </span>mo<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ele <span class=\"_ _11\"> </span>wyznaczania <span class=\"_ _11\"> </span>odpis\u00f3w <span class=\"_ _15\"> </span>z<span class=\"ff2\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>utraty<span class=\"_ _4\"></span> warto\u015bci:<span class=\"ff2\"> </span>- model uprosz<span class=\"_ _4\"></span>czony <span class=\"ff3\">\u2013</span> <span class=\"ff3\">dla nale\u017c<span class=\"_ _4\"></span>no\u015bci od o<span class=\"_ _4\"></span>dbiorc\u00f3w,<span class=\"ff2\"> </span></span>- <span class=\"ff3\">model og\u00f3lny (p<span class=\"_ _4\"></span>odstawowy) <span class=\"_ _4\"></span>\u2013<span class=\"ff2\"> </span>dla pozosta\u0142ych a<span class=\"_ _4\"></span>ktyw\u00f3w fina<span class=\"_ _4\"></span>nsowych.<span class=\"ff2\"> </span></span>W <span class=\"_ _3\"></span>modelu <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>g\u00f3lnym <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>monitoruje <span class=\"_ _3\"></span>zmiany <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>zi<span class=\"_ _4\"></span>omu <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>kredytowego <span class=\"_ _3\"></span>zwi\u0105zanego <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>danym <span class=\"_ _3\"></span>sk\u0142adnikiem <span class=\"_ _3\"></span>aktyw\u00f3w finansowych oraz klasy<span class=\"_ _4\"></span>fikuje aktywa finans<span class=\"_ _4\"></span>owe do jednego z trzech etap\u00f3w <span class=\"_ _4\"></span>wyznaczania odpis<span class=\"_ _4\"></span>\u00f3w z tytu\u0142u utraty warto\u015b<span class=\"_ _4\"></span>ci \u2013<span class=\"ff2\">  w </span>oparciu  o<span class=\"_ _3\"></span>  obserwacj\u0119  zmiany  poziomu  ryzyka  kred<span class=\"_ _3\"></span>ytowego  w  stosunku  do <span class=\"_ _10\"> </span>pocz\u0105tkowe<span class=\"_ _4\"></span>go  uj\u0119cia  inst<span class=\"_ _3\"></span>rumen<span class=\"_ _4\"></span>tu.<span class=\"_ _4\"></span> W <span class=\"ff3\">szczeg\u00f3lno\u015bci, <span class=\"_ _2f\"> </span>monitorowaniu <span class=\"_ _2f\"> </span>podlega: <span class=\"_ _32\"> </span>rating <span class=\"_ _2f\"> </span>kredytowy <span class=\"_ _2f\"> </span>oraz <span class=\"_ _32\"> </span>sytuacja <span class=\"_ _32\"> </span>finansowa <span class=\"_ _22\"> </span>ko<span class=\"_ _3\"></span>ntrah<span class=\"_ _4\"></span>enta <span class=\"_ _2f\"> </span>i <span class=\"_ _32\"> </span>okres </span>przeterminowania <span class=\"_ _3\"></span>p\u0142atno\u015bci. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>zale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>zaklasyfikowania <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>poszczeg<span class=\"_ _4\"></span>\u00f3lnych <span class=\"_ _3\"></span>stopni, <span class=\"_ _f\"></span>odpis <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142<span class=\"_ _3\"></span>u <span class=\"_ _f\"></span>utraty <span class=\"_ _f\"></span>warto\u015bci<span class=\"_ _4\"></span> jest <span class=\"_ _2\"> </span>szacowany <span class=\"_ _1\"> </span>w horyzoncie <span class=\"_ _1\"> </span>12-<span class=\"_ _3\"></span><span class=\"ff3\">miesi\u0119c<span class=\"_ _4\"></span>y <span class=\"_ _2\"> </span>(stopie\u0144 <span class=\"_ _1\"> </span>1) <span class=\"_ _2\"> </span>lub <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>horyzoncie <span class=\"_ _2\"> </span>\u017cycia <span class=\"_ _1\"> </span>instrumentu <span class=\"_ _2\"> </span>(stopie\u0144 <span class=\"_ _1\"> </span>2 <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>stopie\u0144 <span class=\"_ _2\"> </span>3). </span>Bezwzgl\u0119dn\u0105 <span class=\"_ _2\"> </span>przes\u0142ank\u0105 <span class=\"_ _2\"> </span>na  okr<span class=\"_ _4\"></span>e\u015blenie <span class=\"_ _2\"> </span>wyst\u0105pienia <span class=\"_ _12\"> </span>stanu <span class=\"_ _2\"> </span>niewyp\u0142acalno\u015bci <span class=\"_ _2\"> </span>(default) <span class=\"_ _2\"> </span>jest  przet<span class=\"_ _4\"></span>erminowanie <span class=\"_ _2\"> </span>p\u0142atno\u015bci o ponad 90 dni. <span class=\"_ _4\"></span> W <span class=\"_ _3\"></span>modelu <span class=\"_ _3\"></span>uproszczonym <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>monitoruje <span class=\"_ _3\"></span>zmian <span class=\"_ _3\"></span>poziomu <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>kredytowego <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>rakcie <span class=\"_ _3\"></span>\u017cycia <span class=\"_ _3\"></span>instrumentu <span class=\"_ _3\"></span>oraz<span class=\"_ _4\"></span> szacuje oczekiwan\u0105 s<span class=\"_ _4\"></span>trat\u0119 kredyt<span class=\"_ _4\"></span>ow\u0105 w horyzoncie do terminu<span class=\"_ _4\"></span> zapadalno\u015b<span class=\"_ _4\"></span>ci instrumentu w oparci<span class=\"_ _4\"></span>u o historyczn<span class=\"_ _4\"></span>e dane dotycz\u0105ce sp\u0142acal<span class=\"_ _4\"></span>no\u015bci nale\u017cn<span class=\"_ _4\"></span>o\u015bci od odbi<span class=\"_ _4\"></span>orc\u00f3w.<span class=\"_ _3c\"> </span>Poziom <span class=\"_ _1f\"> </span>ryzyka <span class=\"_ _17\"> </span>kredytow<span class=\"_ _4\"></span>ego <span class=\"_ _1f\"> </span>instytucji <span class=\"_ _17\"> </span>finansowej <span class=\"_ _17\"> </span>wynikaj\u0105cego <span class=\"_ _17\"> </span>z <span class=\"_ _1f\"> </span>utrzymywania <span class=\"_ _17\"> </span>w <span class=\"_ _1f\"> </span>niej <span class=\"_ _17\"> </span>\u015brodk\u00f3w <span class=\"_ _1d\"> </span>pieni\u0119\u017cnych<span class=\"_ _4\"></span> na<span class=\"ls0\"> <span class=\"ff3\">rachunkach <span class=\"_ _1\"> </span>bankowych <span class=\"_ _2\"> </span>lub <span class=\"_ _1\"> </span>zdeponowanych <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>lokacie, <span class=\"_ _2\"> </span>maj\u0105c <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>uwadze <span class=\"_ _2\"> </span>r\u00f3wnie\u017c <span class=\"_ _2\"> </span>ryzyko <span class=\"_ _1\"> </span>tych  i<span class=\"_ _4\"></span>nstrum<span class=\"_ _4\"></span>ent\u00f3w, <span class=\"_ _2\"> </span>jest </span></span>na<span class=\"ls0\"> <span class=\"ff3\">poziomie niemal\u017c<span class=\"_ _4\"></span>e jednakow<span class=\"_ _4\"></span>ym, st\u0105d z<span class=\"_ _4\"></span>aprezentowan<span class=\"_ _4\"></span>o \u0142\u0105cznie.<span class=\"ff2\"> </span></span></span>Wed\u0142ug <span class=\"_ _1\"> </span>stanu <span class=\"_ _1\"> </span>na <span class=\"_ _0\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _1\"> </span>2023 <span class=\"_ _1\"> </span>r. <span class=\"_ _1\"> </span>maksymalny <span class=\"_ _1\"> </span>udzia\u0142 <span class=\"_ _1\"> </span>jednego <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>dmi<span class=\"_ _4\"></span>otu <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>kwocie <span class=\"_ _1\"> </span>nara\u017conej <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _1\"> </span>kredytowe zwi\u0105zane <span class=\"_ _1\"> </span>ze <span class=\"_ _1\"> </span>\u015brodkami <span class=\"_ _1\"> </span>pieni\u0119\u017cnymi <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>lokatami <span class=\"_ _2\"> </span>bankow<span class=\"_ _4\"></span>ymi <span class=\"_ _1\"> </span>wyni\u00f3s\u0142 <span class=\"_ _1\"> </span>35%, <span class=\"_ _1\"> </span>tj. <span class=\"_ _2\"> </span>608 <span class=\"_ _1\"> </span>mln <span class=\"_ _1\"> </span>PLN <span class=\"_ _2\"> </span>(wed\u0142ug <span class=\"_ _1\"> </span>stanu <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>31 <span class=\"_ _2\"> </span>grudnia 2022<span class=\"ls0\"> r. 30%, tj. 35<span class=\"_ _4\"></span>4 mln P<span class=\"_ _4\"></span>LN). </span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022<span class=\"ff2\"> </span>Kontrahent 1<span class=\"_ _4\"></span> 608<span class=\"ls0\"> </span>354<span class=\"ls0\"> </span>Kontrahent 2<span class=\"_ _4\"></span> 317<span class=\"ls0\"> </span>335<span class=\"ls0\"> </span>Kontrahent 3<span class=\"_ _4\"></span> 315<span class=\"ls0\"> </span>105<span class=\"ls0\"> </span>Kontrahent 4<span class=\"_ _4\"></span> 102<span class=\"ls0\"> </span>76<span class=\"ls0\"> </span>Kontrahent 5<span class=\"_ _4\"></span> 80<span class=\"ls0\"> </span>73<span class=\"ls0\"> </span>Pozostali 302<span class=\"ls0\"> </span>252<span class=\"ls0\"> </span>Razem 1 724 1 195 Odpisy <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>utraty <span class=\"_ _14\"> </span>warto\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _15\"> </span>\u015bro<span class=\"_ _3\"></span>dk<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>pieni\u0119\u017cnych <span class=\"_ _15\"> </span>i <span class=\"_ _14\"> </span>ekwiwalent\u00f3w <span class=\"_ _15\"> </span>ustalono <span class=\"_ _15\"> </span>indywidualnie <span class=\"_ _15\"> </span>dla <span class=\"_ _14\"> </span>ka\u017cdeg<span class=\"_ _4\"></span>o <span class=\"_ _14\"> </span>salda<span class=\"_ _4\"></span> dotycz\u0105cego <span class=\"_ _10\"> </span>danej <span class=\"_ _15\"> </span>instytuc<span class=\"_ _4\"></span>ji <span class=\"_ _11\"> </span>finansowej. <span class=\"_ _11\"> </span>Do <span class=\"_ _11\"> </span>oceny <span class=\"_ _11\"> </span>ryzyka <span class=\"_ _11\"> </span>kredytowego <span class=\"_ _11\"> </span>u\u017cyt<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>zewn\u0119trzne <span class=\"_ _11\"> </span>ratingi <span class=\"_ _11\"> </span>bank\u00f3w. <span class=\"_ _11\"> </span>Analiza wykaza\u0142a, <span class=\"_ _10\"> </span>i\u017c <span class=\"_ _11\"> </span>aktywa <span class=\"_ _11\"> </span>te <span class=\"_ _10\"> </span>maj\u0105 <span class=\"_ _11\"> </span>niskie <span class=\"_ _11\"> </span>ryzyko <span class=\"_ _10\"> </span>kredytowe <span class=\"_ _10\"> </span>na <span class=\"_ _11\"> </span>dzie\u0144 <span class=\"_ _11\"> </span>sprawozdawcz<span class=\"_ _4\"></span>y. <span class=\"_ _10\"> </span>Grupa <span class=\"_ _11\"> </span>skorzysta\u0142a <span class=\"_ _10\"> </span>z <span class=\"_ _11\"> </span>uproszczenia<span class=\"_ _4\"></span> dozwolonego <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>standard <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>odpis <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _f\"></span>utraty <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>ustalono <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>podstawie <span class=\"_ _3\"></span>12<span class=\"_ _3\"></span><span class=\"ff2\">-</span>miesi\u0119cznych <span class=\"_ _3\"></span>strat <span class=\"_ _f\"></span>kredytowych<span class=\"_ _4\"></span>. Kalkulacja odpisu <span class=\"_ _3\"></span>wykaza\u0142a <span class=\"_ _3\"></span>nieistotn\u0105 kwot\u0119 <span class=\"_ _3\"></span>odpisu <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u utraty <span class=\"_ _3\"></span>w<span class=\"_ _3\"></span>arto\u015bci. Aktywa <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>zaliczone s\u0105 <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>Stopnia <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>modelu<span class=\"_ _4\"></span> utraty warto\u015bci<span class=\"_ _4\"></span>.<span class=\"ff7 fs8\">  </span>Nota 7.5.2.2 Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe zwi\u0105zane <span class=\"_ _4\"></span>z transakcja<span class=\"_ _4\"></span>mi w ins<span class=\"_ _4\"></span>trumentach poch<span class=\"_ _4\"></span>odnych<span class=\"ff1\"> </span>Wszystkie <span class=\"_ _14\"> </span>podmioty, <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>kt\u00f3rymi <span class=\"_ _14\"> </span>Grupa <span class=\"_ _14\"> </span>Kapita\u0142owa <span class=\"_ _14\"> </span>zawiera <span class=\"_ _14\"> </span>transakcje <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>instrumentach <span class=\"_ _14\"> </span>pochodnych <span class=\"_ _14\"> </span>(z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>wyj\u0105tki<span class=\"ff2\">em<span class=\"_ _4\"></span> </span>wbudowanych ins<span class=\"_ _4\"></span>trument\u00f3<span class=\"_ _4\"></span>w pochodnych),<span class=\"_ _4\"></span> dzia\u0142aj\u0105 w<span class=\"ff2\"> sekt<span class=\"_ _4\"></span>orze finansow<span class=\"_ _4\"></span>ym. </span>Ekspozycj\u0119 <span class=\"_ _3\"></span>kredyt<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>zwi\u0105zan\u0105<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>instrumentami <span class=\"_ _3\"></span>pochodnym<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>podzia\u0142<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>g\u0142\u00f3wnych <span class=\"_ _3\"></span>kontrahent<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>prezentuje<span class=\"_ _4\"></span> poni\u017csza tab<span class=\"_ _4\"></span>ela<span class=\"ff2\">.<span class=\"_ _3c\"> </span></span>4<span class=\"_ _3c\"> </span>Stan na 31.1<span class=\"_ _4\"></span>2.2023<span class=\"_ _4\"></span> Stan na 31.1<span class=\"_ _4\"></span>2.2022<span class=\"_ _4\"></span> Ekspozycja <span class=\"_ _4\"></span> na ryzyko kredytowe<span class=\"_ _4\"></span><span class=\"ff2\">  </span>Ekspozycja <span class=\"_ _4\"></span> na ryzyko kredytowe<span class=\"_ _4\"></span> Nale\u017cno\u015bci<span class=\"ff2\"> </span>finansowe<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Zobowi\u0105za<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span>finansowe<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Warto\u015b\u0107<span class=\"ff2\"> </span> godziwa<span class=\"ff1\"> </span>Nale\u017cno\u015bci<span class=\"ff2\"> </span>finansowe<span class=\"_ _4\"></span> Zobowi\u0105za<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span>finansowe<span class=\"_ _4\"></span> Warto\u015b\u0107<span class=\"ff2\"> </span> godziwa Kontrahent 1<span class=\"_ _4\"></span> 246<span class=\"fc9 ls0\"> </span>(138)<span class=\"fc9\"> </span>108<span class=\"fc9 ls0\"> </span>260<span class=\"ls0\"> </span>(250) 10<span class=\"ls0\"> </span>Kontrahent 2<span class=\"_ _4\"></span> 241<span class=\"fc9 ls0\"> </span>(172)<span class=\"fc9\"> </span>69<span class=\"fc9 ls0\"> </span>226<span class=\"ls0\"> </span>(172) 54<span class=\"ls0\"> </span>Kontrahent 3<span class=\"_ _4\"></span> 155<span class=\"fc9 ls0\"> </span>(93)<span class=\"fc9\"> </span>62<span class=\"fc9 ls0\"> </span>154<span class=\"ls0\"> </span>(33) 121<span class=\"ls0\"> </span>Kontrahent 4<span class=\"_ _4\"></span> 130<span class=\"fc9 ls0\"> </span>(180)<span class=\"fc9\"> </span>(50)<span class=\"fc9\"> </span>120<span class=\"ls0\"> </span>(53) 67<span class=\"ls0\"> </span>Pozostali 269<span class=\"fc9 ls0\"> </span>(99)<span class=\"fc9\"> </span>170<span class=\"fc9 ls0\"> </span>787<span class=\"ls0\"> </span>(636) 151<span class=\"ls0\"> </span>Razem 1 041<span class=\"ff1 fc9\"> </span>(682)<span class=\"ff1 fc9\"> </span>359<span class=\"ff1 fc9 ls0\"> </span>1 547 (1<span class=\"ls0\"> <span class=\"ls58\">144)</span> </span>403<span class=\"ls0\"> </span>Otwarte instr<span class=\"_ _4\"></span>ument<span class=\"_ _4\"></span>y pochod<span class=\"_ _4\"></span>ne*<span class=\"ff1 fc2\"> </span>993<span class=\"ls0\"> </span>(675) 318<span class=\"ls0\"> </span>1 510 (1<span class=\"ls0\"> 110)<span class=\"_ _4\"></span> </span>400<span class=\"ls0\"> </span>Rozliczone <span class=\"_ _4\"></span>instrume<span class=\"_ _4\"></span>nty poc<span class=\"_ _4\"></span>hodne netto<span class=\"ff1 fc2\"> </span>48 <span class=\"ls0\"> </span>(7) 41<span class=\"ls0\"> </span>37<span class=\"ls0\"> </span>(34) 3  <span class=\"ff5\">* z wy\u0142\u0105czen<span class=\"_ _3\"></span>iem wbudowanych in<span class=\"_ _3\"></span>stru<span class=\"_ _4\"></span>ment\u00f3w<span class=\"_ _3\"></span> pochodnych<span class=\"ff6 fs5\"> </span></span>Bior\u0105c  pod  uwag\u0119  nale\u017cn<span class=\"_ _4\"></span>o\u015bci  z  tytu\u0142u  otwartych <span class=\"_ _12\"> </span>transakcji  w  instrumentach  p<span class=\"_ _4\"></span>ochodnych  pos<span class=\"_ _4\"></span>iadanych  przez  Grup<span class=\"_ _4\"></span>\u0119 (z<span class=\"ls0\"> <span class=\"ff3\">wy\u0142\u0105czeniem <span class=\"_ _0\"> </span>wbudowanych <span class=\"_ _1\"> </span>instrument\u00f3w <span class=\"_ _0\"></span>pochodnych) <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _1\"> </span>2023 <span class=\"_ _1\"> </span>r. <span class=\"_ _1\"> </span>oraz <span class=\"_ _2\"> </span>nale\u017cno\u015bci <span class=\"_ _1\"> </span>netto<span class=\"_ _3c\"> </span></span></span>5 <span class=\"_ _1\"> </span>z <span class=\"ff3\">tytu\u0142u </span>rozliczonych instrument\u00f3w pochodnych, maksymalny <span class=\"_ _3\"></span>udzia\u0142 jednego podmiotu <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>ocie <span class=\"_ _3\"></span>nara\u017c<span class=\"_ _4\"></span>onej na <span class=\"_ _3\"></span>ryzyko <span class=\"_ _3\"></span>kredyt<span class=\"_ _4\"></span>owe wynikaj\u0105ce z<span class=\"ff2\"> <span class=\"_ _4\"></span>tych transakcji <span class=\"_ _4\"></span>wy<span class=\"ff3\">ni\u00f3s\u0142 24%,<span class=\"_ _4\"></span> tj. 246 m<span class=\"_ _4\"></span>ln PLN (wed\u0142ug <span class=\"_ _4\"></span>stanu na dzie\u0144 3<span class=\"_ _4\"></span>1 grudnia 2<span class=\"_ _4\"></span>022 r. 17%,<span class=\"_ _4\"></span> tj.<span class=\"ff2\"> <span class=\"lse\">260</span> mln PLN).<span class=\"ff7 fs8\">  </span></span></span></span>W  celu <span class=\"_ _2\"> </span>ograniczenia  pr<span class=\"_ _4\"></span>zep\u0142yw\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _12\"> </span>pieni\u0119\u017cnych <span class=\"_ _2\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>jednocze\u015bnie <span class=\"_ _2\"> </span>ograniczenia <span class=\"_ _2\"> </span>ryzyka  kredyto<span class=\"_ _4\"></span>wego <span class=\"_ _2\"> </span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _2\"> </span>Dominuj\u0105ca dokonuje <span class=\"_ _3\"></span>rozlicze\u0144 <span class=\"_ _3\"></span>netto (na <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>dstawie zawartych <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>k<span class=\"_ _3\"></span>ontrahentami st<span class=\"_ _3\"></span>andardowych porozumie\u0144 <span class=\"_ _3\"></span>ramowych <span class=\"_ _3\"></span>reguluj\u0105c<span class=\"_ _4\"></span>ych obr\u00f3t <span class=\"_ _1\"> </span>instrumentami <span class=\"_ _0\"></span>finansowym<span class=\"_ _4\"></span>i, <span class=\"_ _1\"> </span>tj. <span class=\"_ _1\"> </span>ISDA <span class=\"_ _1\"> </span>lub <span class=\"_ _1\"> </span>opartych <span class=\"_ _0\"></span>o <span class=\"_ _2\"> </span>wz\u00f3r <span class=\"_ _0\"></span>ZBP). <span class=\"_ _1\"> </span>Ponadto <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _0\"> </span>kredytowe <span class=\"_ _1\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>tego <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _0\"></span>jest <span class=\"_ _1\"> </span>na 4 <span class=\"ff5\">Nie dotyczy<span class=\"_ _3\"></span> wbudowanych instrumen<span class=\"_ _3\"></span>t\u00f3w pochodnych.<span class=\"_ _3\"></span></span> 5<span class=\"_ _3c\"> </span>Jednostka <span class=\"_ _0\"> </span>Dominu<span class=\"_ _3\"></span>j\u0105ca <span class=\"_ _f\"></span>kompensu<span class=\"_ _3\"></span>je <span class=\"_ _f\"></span>nale\u017cn<span class=\"_ _3\"></span>o\u015bci <span class=\"_ _f\"></span>i <span class=\"_ _0\"> </span>zobowi\u0105zani<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>z <span class=\"_ _0\"> </span>tytu\u0142u <span class=\"_ _f\"></span>ro<span class=\"_ _3\"></span>zliczonych <span class=\"_ _f\"></span>in<span class=\"_ _3\"></span>strument\u00f3w <span class=\"_ _0\"> </span>pochodnych, <span class=\"_ _0\"> </span>dla <span class=\"_ _0\"> </span>kt\u00f3rych <span class=\"_ _f\"></span>n<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>dzie\u0144<span class=\"_ _0\"> </span><span class=\"ff6\"> <span class=\"_ _0\"> </span></span>ko\u0144cz\u0105cy okres <span class=\"_ _1\"> </span>sprawozd<span class=\"_ _3\"></span>awczy <span class=\"_ _0\"> </span>znany<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>jest <span class=\"_ _1\"> </span>przysz\u0142y <span class=\"_ _1\"> </span>przep\u0142yw, <span class=\"_ _1\"> </span>zgodn<span class=\"_ _3\"></span>ie <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>zasadami <span class=\"_ _1\"> </span>nettowani<span class=\"_ _3\"></span>a <span class=\"_ _0\"> </span>przep\u0142yw\u00f3w<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>rozlicze\u0144 <span class=\"_ _1\"> </span>przyj\u0119tymi <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>umo<span class=\"_ _3\"></span>wa<span class=\"_ _3\"></span><span class=\"ff6\">ch <span class=\"_ _1\"> </span>ramo<span class=\"_ _3\"></span>wych <span class=\"_ _4\"></span> </span>z poszczeg\u00f3<span class=\"_ _3\"></span>lnymi kontrahentami.  <span class=\"ff6\"> </span>bie\u017c\u0105co <span class=\"_ _10\"> </span>monitorowane <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>prze<span class=\"_ _4\"></span>z <span class=\"_ _11\"> </span>analiz\u0119 <span class=\"_ _10\"> </span>rating\u00f3w <span class=\"_ _11\"> </span>kredytowych <span class=\"_ _10\"> </span>oraz <span class=\"_ _11\"> </span>ograniczane <span class=\"_ _11\"> </span>poprzez <span class=\"_ _11\"> </span>d\u0105\u017cenie <span class=\"_ _11\"> </span>do<span class=\"ff2\"> dywersyfika<span class=\"_ _4\"></span>cji </span>podmiotowej pr<span class=\"_ _4\"></span>zy wdra\u017ca<span class=\"_ _4\"></span>niu strategii <span class=\"_ _4\"></span>zabezpieczaj\u0105<span class=\"_ _4\"></span>cych.<span class=\"ff2\"> </span>Pomimo <span class=\"_ _13\"> </span>koncentracji <span class=\"_ _13\"> </span>ryzyka <span class=\"_ _13\"> </span>kredytoweg<span class=\"_ _4\"></span>o <span class=\"_ _13\"> </span>zwi\u0105zanego <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>transakcjami <span class=\"_ _13\"> </span>w <span class=\"_ _13\"> </span>inst<span class=\"_ _3\"></span>rumenta<span class=\"_ _4\"></span>ch <span class=\"_ _13\"> </span>pochodnych <span class=\"_ _13\"> </span>Jednostka<span class=\"_ _4\"></span> Dominuj\u0105ca <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>cenia,<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>\u017ce <span class=\"_ _2\"> </span>ze <span class=\"_ _12\"> </span>wzgl\u0119du <span class=\"_ _1\"> </span>na <span class=\"_ _12\"> </span>wsp\u00f3\u0142prac\u0119 <span class=\"_ _2\"> </span>wy\u0142\u0105cznie <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>reno<span class=\"_ _3\"></span>mowa<span class=\"_ _4\"></span>nymi <span class=\"_ _12\"> </span>instytucjam<span class=\"_ _4\"></span>i <span class=\"_ _2\"> </span>finansowymi, <span class=\"_ _1\"> </span>jak <span class=\"_ _2\"> </span>r\u00f3wnie\u017c bie\u017c\u0105cy monitorin<span class=\"_ _4\"></span>g ich ratingu, <span class=\"_ _4\"></span>nie jest <span class=\"_ _4\"></span>znacz\u0105co nara\u017c<span class=\"_ _4\"></span>ona na ryz<span class=\"_ _4\"></span>yko kred<span class=\"_ _4\"></span>ytowe wynikaj\u0105c<span class=\"_ _4\"></span>e z zawa<span class=\"_ _4\"></span>rtych z nimi <span class=\"_ _4\"></span>transakcji. <span class=\"ff2\"> </span>W <span class=\"_ _10\"> </span>tabeli <span class=\"_ _11\"> </span>poni\u017cej <span class=\"_ _10\"> </span>zaprezentowano <span class=\"_ _10\"> </span>struktur\u0119 <span class=\"_ _10\"> </span>rating\u00f3w <span class=\"_ _10\"> </span>instytucji <span class=\"_ _10\"> </span>finansowych, <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>kt\u00f3<span class=\"_ _3\"></span>rymi  Grupy <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>iada<span class=\"_ _4\"></span>\u0142a <span class=\"_ _10\"> </span>transakcje w <span class=\"ff3\">instrumentach <span class=\"_ _4\"></span>pochodnyc<span class=\"_ _4\"></span>h, stanowi\u0105c<span class=\"_ _4\"></span>e ekspozy<span class=\"_ _4\"></span>cj\u0119 na ryzyk<span class=\"_ _4\"></span>o kredytow<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span></span>Poziom ratingu<span class=\"_ _4\"></span> Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 \u015aredniowysoki <span class=\"ff2\"> </span>  <span class=\"ls0\">od A+ do A- <span class=\"ff3\">wg S&amp;P i <span class=\"_ _4\"></span>Fitch oraz od A<span class=\"_ _4\"></span>1 do A3 wg <span class=\"_ _4\"></span>Moody\u2019s<span class=\"ff2\"> </span></span></span>71%<span class=\"ls0\"> </span>84%<span class=\"ls0\"> </span>\u015aredni <span class=\"ff2\"> </span>od BBB+ do B<span class=\"_ _4\"></span>BB- <span class=\"ff3\">wg S&amp;P i Fit<span class=\"_ _4\"></span>ch oraz od Ba<span class=\"_ _4\"></span>a1 do Baa3<span class=\"_ _4\"></span> wg Moody<span class=\"_ _4\"></span>\u2019s<span class=\"ff2\"> </span></span>29%<span class=\"ls0\"> </span>16%<span class=\"ls0\"> </span>Nota 7.5.2.3 <span class=\"ff4\">Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe zwi\u0105zane <span class=\"_ _4\"></span>z nale\u017cno\u015bci<span class=\"_ _4\"></span>ami od odb<span class=\"_ _4\"></span>iorc\u00f3w<span class=\"ff1 fc0\"> </span></span>Znacz\u0105ce <span class=\"_ _3\"></span>salda <span class=\"_ _f\"></span>nale\u017cno\u015bci <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _f\"></span>dostaw <span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>us\u0142u<span class=\"_ _4\"></span>g <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>Grupie <span class=\"_ _3\"></span>Kapita\u0142owej <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>grudnia <span class=\"_ _3\"></span>2023 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>wyst\u0119powa\u0142y <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>sp\u00f3\u0142kach: KGHM Polska Mied\u017a S.A. 322 ml<span class=\"_ _4\"></span>n PLN, Grupa KGHM<span class=\"ff2\"> INTERNATI<span class=\"_ _4\"></span>ONAL LTD. 283 mln PLN, WPEC w Legnicy S.A. 70 mln PLN, </span>CENTROZ\u0141O<span class=\"_ _4\"></span>M WROC\u0141AW S.A. <span class=\"_ _4\"></span>70<span class=\"ff2\"> mln PLN, KGH<span class=\"_ _4\"></span>M Metraco S.A. 3<span class=\"_ _4\"></span>5 mln PLN, <span class=\"ff3\">\u201eMCZ\u201d<span class=\"_ _4\"></span> S.A. 33 mln PLN<span class=\"ff2\">, NITROERG S.A. 3<span class=\"_ _4\"></span>0 mln </span></span></span>PLN, <span class=\"_ _f\"></span>WMN <span class=\"_ _0\"></span>\"\u0141ab\u0119dy\" <span class=\"_ _0\"></span>S.A. <span class=\"_ _f\"></span><span class=\"ff2\">18 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN, <span class=\"_ _f\"></span>Pol<span class=\"_ _3\"></span>-</span>Mi<span class=\"_ _4\"></span>ed\u017a <span class=\"_ _f\"></span>Trans <span class=\"_ _0\"></span>Sp. <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>.o. <span class=\"_ _f\"></span>11 <span class=\"_ _0\"></span>mln <span class=\"_ _f\"></span>PLN, <span class=\"_ _0\"></span>Energetyka <span class=\"_ _f\"></span>S<span class=\"_ _3\"></span>p. <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>.o. <span class=\"_ _f\"></span>10 <span class=\"_ _0\"></span>mln <span class=\"_ _f\"></span>PLN <span class=\"_ _0\"></span>(na <span class=\"_ _0\"></span>31 grudnia <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>r.: <span class=\"_ _3\"></span>KGHM <span class=\"_ _f\"></span>Polska <span class=\"_ _3\"></span>M<span class=\"_ _3\"></span>ied\u017a <span class=\"_ _3\"></span>S.A. <span class=\"_ _3\"></span>517 <span class=\"_ _3\"></span>mln <span class=\"_ _3\"></span>PLN, <span class=\"_ _f\"></span>Grupa <span class=\"_ _3\"></span>K<span class=\"_ _3\"></span><span class=\"ff2\">GHM </span>INTER<span class=\"_ _4\"></span>NATIONAL <span class=\"_ _3\"></span>LTD. <span class=\"_ _3\"></span>364 <span class=\"_ _3\"></span>mln <span class=\"_ _f\"></span>PLN, <span class=\"_ _3\"></span>CENTROZ\u0141OM WROC\u0141AW S.A. <span class=\"_ _4\"></span>67<span class=\"ff2\"> mln P<span class=\"_ _4\"></span>LN, WPEC w Legnic<span class=\"_ _4\"></span>y S.A. 49 mln <span class=\"_ _4\"></span>PLN, NIT<span class=\"_ _4\"></span>ROERG S.A. 3<span class=\"_ _4\"></span>9 mln P<span class=\"_ _4\"></span>LN, KGHM Metraco S.A. 28 m<span class=\"_ _4\"></span>ln PLN, </span>\u201eMCZ\u201d S.A. 24<span class=\"_ _4\"></span> mln PLN, WM<span class=\"_ _4\"></span>N \"\u0141ab\u0119dy\" <span class=\"_ _4\"></span>S.A. 19 mln <span class=\"_ _4\"></span>PLN, Energet<span class=\"_ _4\"></span>yka Sp. z<span class=\"_ _4\"></span> o.o. 11 mln <span class=\"_ _4\"></span>PLN).<span class=\"ff2\"> </span>Ca\u0142kowita <span class=\"_ _0\"></span>warto\u015b\u0107 <span class=\"_ _1\"> </span>netto <span class=\"_ _1\"> </span>nale\u017cno\u015bci <span class=\"_ _1\"> </span>handlowych <span class=\"_ _0\"></span>Grupy <span class=\"_ _1\"> </span>Kapita\u0142owej <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _0\"> </span>2023 <span class=\"_ _1\"> </span>r.<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>be<span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>uwzgl\u0119dnienia <span class=\"_ _1\"> </span>warto\u015bci godziwej <span class=\"_ _f\"></span>przyj\u0119tych <span class=\"_ _f\"></span>zabezpiecze\u0144, <span class=\"_ _3\"></span>do <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _f\"></span>kt\u00f3<span class=\"_ _3\"></span>ry<span class=\"_ _4\"></span>ch <span class=\"_ _f\"></span>Grupa <span class=\"_ _0\"></span>Kapita\u0142owa <span class=\"_ _f\"></span>mo\u017ce <span class=\"_ _f\"></span>by\u0107 <span class=\"_ _0\"></span>wystawi<span class=\"_ _4\"></span>ona <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>ryzyko <span class=\"_ _0\"></span>kredytowe,<span class=\"_ _4\"></span> wynosi 932 <span class=\"_ _4\"></span>mln PLN <span class=\"ff3\">(wed\u0142u<span class=\"_ _4\"></span>g sta<span class=\"ff2\">nu na <span class=\"_ _4\"></span>31 grudnia <span class=\"_ _4\"></span>2022 r. 1 178 mln <span class=\"_ _4\"></span>PLN).  </span></span>Jednostka Dominuj\u0105ca ogranicza ekspozycj\u0119 na ryzyko kredytowe zwi\u0105zane z <span class=\"_ _3\"></span>nale\u017cno\u015bciami od odbiorc\u00f3w poprzez ocen\u0119 i <span class=\"ff3\">monitoring <span class=\"_ _f\"></span>kondycji <span class=\"_ _3\"></span>finansowej <span class=\"_ _3\"></span>kont<span class=\"_ _3\"></span>rah<span class=\"_ _4\"></span>ent\u00f3w, <span class=\"_ _3\"></span>ust<span class=\"_ _3\"></span>alan<span class=\"_ _4\"></span>ie <span class=\"_ _f\"></span>limit\u00f3w <span class=\"_ _3\"></span>kredytowych, <span class=\"_ _f\"></span>stosowanie <span class=\"_ _f\"></span>zabezpiecz<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>\u0144 <span class=\"_ _f\"></span>wierzytelno\u015bci </span>oraz <span class=\"_ _1\"> </span>faktoringu <span class=\"_ _1\"> </span>bez <span class=\"_ _1\"> </span>regresu. <span class=\"_ _1\"> </span>Warunki <span class=\"_ _1\"> </span>zawartych <span class=\"_ _1\"> </span>um\u00f3w <span class=\"_ _1\"> </span>faktoringow<span class=\"_ _4\"></span>ych <span class=\"_ _1\"> </span>spe\u0142niaj\u0105 <span class=\"_ _1\"> </span>kryteria <span class=\"_ _1\"> </span>usuni\u0119cia <span class=\"_ _1\"> </span>nale\u017cno\u015bci <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>ksi\u0105g w <span class=\"ff3\">momencie ich <span class=\"_ _3\"></span>nabycia przez <span class=\"_ _3\"></span>faktora. Na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>31 grudnia <span class=\"_ _3\"></span>2023 r. <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>nal<span class=\"_ _4\"></span>e\u017cno\u015bci oddanych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>faktorin<span class=\"_ _4\"></span>gu, za <span class=\"_ _3\"></span>kt\u00f3re </span>nie <span class=\"_ _3\"></span>ot<span class=\"ff3\">rzymano <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _3\"></span>od <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>or\u00f3w <span class=\"_ _3\"></span>wynios\u0142a <span class=\"_ _3\"></span>10 <span class=\"_ _3\"></span>mln <span class=\"_ _3\"></span>PLN<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> <span class=\"_ _3\"></span>(wed\u0142ug <span class=\"_ _3\"></span>stanu <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>r. <span class=\"_ _f\"></span>4 <span class=\"_ _3\"></span>mln <span class=\"_ _f\"></span>PLN). <span class=\"_ _3\"></span>Informacja </span>o <span class=\"ff3\">warto\u015bci przych<span class=\"_ _4\"></span>od\u00f3w ze sprz<span class=\"_ _4\"></span>eda\u017cy obj<span class=\"_ _4\"></span>\u0119tych faktoring<span class=\"_ _4\"></span>iem w okresie <span class=\"_ _4\"></span>obrotowym prez<span class=\"_ _4\"></span>entowana <span class=\"_ _4\"></span>jest w <span class=\"_ _4\"></span>Nocie 2.4.<span class=\"ff2\"> </span></span>Nieod\u0142\u0105cznym  e<span class=\"_ _3\"></span>lemen<span class=\"_ _4\"></span>tem <span class=\"_ _10\"> </span>procesu <span class=\"_ _10\"> </span>zarz\u0105dzania <span class=\"_ _10\"> </span>ryzykiem <span class=\"_ _11\"> </span>kredyt<span class=\"_ _4\"></span>owym <span class=\"_ _10\"> </span>realizowanego <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>Jednostce <span class=\"_ _11\"> </span>Dominu<span class=\"_ _4\"></span>j\u0105cej <span class=\"_ _10\"> </span>jest bie\u017c\u0105cy monitorin<span class=\"_ _4\"></span>g stanu nale\u017cn<span class=\"_ _4\"></span>o\u015bci oraz<span class=\"_ _4\"></span> wewn\u0119trzny sys<span class=\"_ _4\"></span>tem ra<span class=\"_ _4\"></span>portowania. <span class=\"ff2\"> </span>Kredyt <span class=\"_ _0\"></span>kupiecki <span class=\"_ _0\"></span>otrzymuj\u0105 <span class=\"_ _f\"></span>sprawdzeni <span class=\"_ _0\"></span>kontrahenci. <span class=\"_ _0\"></span>W <span class=\"_ _0\"></span>przypadku <span class=\"_ _0\"></span>nowych <span class=\"_ _0\"></span>klient\u00f3w <span class=\"_ _0\"></span>d\u0105\u017cy <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>aby <span class=\"_ _0\"></span>sprzeda\u017c <span class=\"_ _0\"></span>dokonywana by\u0142<span class=\"ff2 ls22\">a  </span>na  podstawie  przedp<span class=\"_ _4\"></span>\u0142at  lub  instrume<span class=\"_ _4\"></span>nt\u00f3w  finanso<span class=\"_ _4\"></span>wania  ha<span class=\"_ _4\"></span>ndlu  przenosz\u0105cyc<span class=\"_ _4\"></span>h  ryzyk<span class=\"_ _4\"></span>o  kredytowe  na  ins<span class=\"_ _4\"></span>tytucje<span class=\"_ _4\"></span> finansowe.<span class=\"_ _4\"></span> Jednostka Dominu<span class=\"_ _4\"></span>j\u0105ca posiada<span class=\"_ _4\"></span> nast\u0119puj\u0105ce f<span class=\"_ _4\"></span>ormy zabezp<span class=\"_ _4\"></span>ieczenia<span class=\"_ _4\"></span> nale\u017cno\u015bci: <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">zastawy <span class=\"_ _0\"> </span>rejestrowe, <span class=\"_ _0\"></span>gwarancje <span class=\"_ _f\"></span>bankowe, <span class=\"_ _0\"></span>weksle, <span class=\"_ _f\"></span>akty <span class=\"_ _1\"> </span>notaria<span class=\"_ _4\"></span>lne <span class=\"_ _0\"> </span><span class=\"ff3\">poddania <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>egzekucji, <span class=\"_ _f\"></span>gwarancje <span class=\"_ _0\"></span>korporacyjn<span class=\"_ _4\"></span>e, </span></span></span>cesje nale\u017cno\u015bci, <span class=\"_ _4\"></span>hipoteki i<span class=\"ff2\"> inkas<span class=\"_ _4\"></span>a dokumen<span class=\"_ _4\"></span>towe; </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">zastrze\u017cenie przeniesienia <span class=\"_ _4\"></span>prawa w\u0142asno\u015bci <span class=\"_ _4\"></span>wyrob\u00f3w na<span class=\"_ _4\"></span> kontrahenta <span class=\"_ _4\"></span>dopiero p<span class=\"_ _4\"></span>o dokonaniu z<span class=\"_ _4\"></span>ap\u0142aty; <span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">umow\u0119 <span class=\"_ _0\"></span>ubezpieczenia <span class=\"_ _0\"></span>nale\u017cno\u015bci,<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>kt\u00f3r\u0105 <span class=\"_ _0\"></span>obj\u0119te <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"></span>od <span class=\"_ _1\"> </span>jednostek <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>kredytem <span class=\"_ _f\"></span>kupieckim, <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>kt\u00f3<span class=\"_ _3\"></span>ryc<span class=\"_ _4\"></span>h <span class=\"_ _0\"></span>nie </span></span>otrzymano twardy<span class=\"_ _4\"></span>ch zabezpi<span class=\"_ _4\"></span>ecze\u0144 lub <span class=\"_ _4\"></span>otrzymano za<span class=\"_ _4\"></span>bezpiecz<span class=\"_ _4\"></span>enia niepokrywa<span class=\"_ _4\"></span>j\u0105ce ca\u0142o\u015bci salda<span class=\"_ _4\"></span> nale\u017cno\u015b<span class=\"_ _4\"></span>ci. <span class=\"ff2\"> </span>Uwzgl\u0119dniaj\u0105c <span class=\"_ _c\"> </span>posiadane <span class=\"_ _d\"> </span>wy\u017cej <span class=\"_ _d\"> </span>wymienione <span class=\"_ _d\"> </span>formy <span class=\"_ _d\"> </span>zabezpiecze\u0144 <span class=\"_ _d\"> </span>oraz <span class=\"_ _d\"> </span>limity <span class=\"_ _d\"> </span>kredytowe <span class=\"_ _d\"> </span>przyznane <span class=\"_ _d\"> </span>przez <span class=\"_ _d\"> </span>firm\u0119 ub<span class=\"ff3 ls0\">ezpieczeniow\u0105, wed\u0142ug <span class=\"_ _3\"></span>stanu na <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia 2023 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca posiada <span class=\"_ _3\"></span>zabezpiecz<span class=\"_ _4\"></span>enia dla <span class=\"_ _3\"></span>56% <span class=\"_ _3\"></span>nale\u017cno\u015bci </span>handlowych (w<span class=\"_ _4\"></span>ed\u0142ug stanu na <span class=\"_ _4\"></span>31 grudnia <span class=\"_ _4\"></span>2022 r<span class=\"_ _4\"></span>. 76%).<span class=\"ff2\"> </span>KGHM <span class=\"_ _1\"> </span>INTERNATIONAL <span class=\"_ _1\"> </span>LTD. <span class=\"_ _1\"> </span>nie <span class=\"_ _2\"> </span>stosuje <span class=\"_ _1\"> </span>zabezpiecze\u0144 <span class=\"_ _1\"> </span>nale\u017cno\u015bci, <span class=\"_ _1\"> </span>jednak <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _1\"> </span>kredytowe <span class=\"_ _2\"> </span>zwi\u0105zane <span class=\"_ _2\"> </span>z <span class=\"_ _1\"> </span>nale\u017cno\u015bciami od<span class=\"ls0\"> <span class=\"ff3\">odbiorc<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _10\"> </span>podlega <span class=\"_ _19\"> </span>monitoringowi,  a <span class=\"_ _10\"> </span>sprzeda\u017c <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>du\u017cej <span class=\"_ _10\"> </span>mi<span class=\"_ _3\"></span>erze <span class=\"_ _10\"> </span>realizowana  jest <span class=\"_ _11\"> </span>do <span class=\"_ _19\"> </span>sprawdzonych, <span class=\"_ _10\"> </span>d\u0142ugoletnich </span></span>kontrahent\u00f3w pr<span class=\"_ _4\"></span>owadz\u0105cych dz<span class=\"_ _4\"></span>ia\u0142alno\u015b\u0107 m<span class=\"_ _4\"></span>i\u0119dzynarod<span class=\"_ _4\"></span>ow\u0105.<span class=\"ff2\"> </span>Ocena koncentr<span class=\"_ _4\"></span>acji ryzyka kr<span class=\"_ _4\"></span>edytoweg<span class=\"_ _4\"></span>o w Grupie: Koncentracja bran\u017cowa<span class=\"ff2\"> </span>Pom<span class=\"ff3\">imo, <span class=\"_ _2\"> </span>\u017ce  KGH<span class=\"_ _4\"></span>M <span class=\"_ _2\"> </span>Polska <span class=\"_ _12\"> </span>Mied\u017a <span class=\"_ _2\"> </span>S.A. <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>KGHM<span class=\"ff2\"> </span>INTERNATIO<span class=\"_ _4\"></span>NAL <span class=\"_ _2\"> </span>LTD. <span class=\"_ _12\"> </span>funkcjonuj\u0105 <span class=\"_ _2\"> </span>w<span class=\"ff2\"> tej  sa<span class=\"_ _4\"></span>mej </span></span>bran\u017cy, <span class=\"_ _11\"> </span>sp\u00f3\u0142ki <span class=\"_ _15\"> </span>r\u00f3\u017cni\u0105 <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _11\"> </span>zar\u00f3wno <span class=\"_ _15\"> </span>port<span class=\"_ _4\"></span>felem <span class=\"_ _11\"> </span>oferowanych <span class=\"_ _11\"> </span>produkt\u00f3w, <span class=\"_ _11\"> </span>jak <span class=\"_ _15\"> </span>i<span class=\"ff2\"> </span>geograficzn\u0105 <span class=\"_ _11\"> </span>oraz podmiotow\u0105 <span class=\"_ _c\"> </span>struktur\u0105 <span class=\"_ _c\"> </span>portfela <span class=\"_ _d\"> </span>klient\u00f3w, <span class=\"_ _c\"> </span>w <span class=\"_ _d\"> </span>zwi\u0105zku <span class=\"_ _c\"> </span>z <span class=\"_ _d\"> </span>czy<span class=\"_ _3\"></span>m <span class=\"_ _c\"> </span>bran\u017cowa <span class=\"_ _c\"> </span>ko<span class=\"_ _3\"></span>ncentra<span class=\"_ _4\"></span>cja <span class=\"_ _c\"> </span>ry<span class=\"_ _3\"></span><span class=\"ff2\">zyka </span>kredytowego o<span class=\"_ _4\"></span>ceniana jes<span class=\"_ _4\"></span>t jako akcept<span class=\"_ _4\"></span>owalna.  Pozosta\u0142e <span class=\"_ _10\"> </span>sp\u00f3\u0142ki <span class=\"_ _11\"> </span>Grupy <span class=\"_ _11\"> </span>Kapita\u0142owej <span class=\"_ _10\"> </span>dzia\u0142aj\u0105 <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>r\u00f3\u017cnych <span class=\"_ _10\"> </span>sektorach <span class=\"_ _10\"> </span>go<span class=\"_ _3\"></span>spodarki,<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>m.in. <span class=\"_ _10\"> </span>t<span class=\"_ _3\"></span>ransp<span class=\"_ _4\"></span>ort, budownictwo, <span class=\"_ _14\"> </span>handel, <span class=\"_ _d\"> </span>produkcja <span class=\"_ _14\"> </span>przemys\u0142owa, <span class=\"_ _c\"> </span>energetyka. <span class=\"_ _c\"> </span>W <span class=\"_ _d\"> </span>zwi\u0105zku <span class=\"_ _c\"> </span>z <span class=\"_ _c\"> </span>t<span class=\"_ _3\"></span>ym <span class=\"_ _c\"> </span>w <span class=\"_ _c\"> </span>przypadku wi\u0119kszo\u015bci  sp\u00f3\u0142ek  Grupy  Kapita\u0142owej,  po<span class=\"_ _3\"></span>d  wzgl\u0119dem  bran\u017cowym,  nie  dochodzi  do<span class=\"_ _3\"></span><span class=\"ff2\"> koncentr<span class=\"_ _4\"></span>acji </span>ryzyka kredytow<span class=\"_ _4\"></span>ego. Koncentracja odbiorc\u00f3w<span class=\"ff2\"> </span>Na <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"lse\">2023</span> <span class=\"ff3\">r. <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>nale\u017cno\u015bci od <span class=\"_ _f\"></span>7 <span class=\"_ _3\"></span>najwi\u0119kszych odbiorc\u00f3w <span class=\"_ _3\"></span>stanowi <span class=\"_ _3\"></span>25% <span class=\"_ _3\"></span>salda <span class=\"_ _3\"></span>nale\u017cno\u015b<span class=\"_ _4\"></span>ci </span>dost\u0119pne <span class=\"_ _f\"></span>dane <span class=\"_ _f\"></span>historyczne <span class=\"_ _3\"></span>oraz <span class=\"_ _f\"></span>wieloletnie <span class=\"_ _f\"></span>do\u015bwiadczenie <span class=\"_ _3\"></span>we<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _3\"></span>sp\u00f3\u0142pracy <span class=\"_ _f\"></span>z<span class=\"ff2\"> </span>klientami, <span class=\"_ _3\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c<span class=\"_ _4\"></span> stosowane zabezpi<span class=\"_ _4\"></span>eczenia, <span class=\"_ _4\"></span>wyst\u0119puje niski <span class=\"_ _4\"></span>stopie\u0144 ryzyka<span class=\"_ _4\"></span> kredyt<span class=\"_ _4\"></span>owego.<span class=\"ff2\"> </span><div class=\"c w272 h189 gs122d\"><div class=\"t m0 x25 h8 y2fc ff2 fs6 fc0 sc0 ls0 ws0\">Koncentracja </div><div class=\"t m0 x25 h8 y786 ff2 fs6 fc0 sc0 ls0 ws0\">geograficzna<span class=\"_ _4\"></span> </div></div><div class=\"c w273 h189 gs122e\"><div class=\"t m0 x25 h8 y2fc ff3 fs6 fc0 sc0 ls0 ws0\">Sp\u00f3\u0142ki <span class=\"_ _14\"> </span>Grupy <span class=\"_ _14\"> </span>Kapita\u0142owej <span class=\"_ _14\"> </span>od <span class=\"_ _14\"> </span>wielu <span class=\"_ _14\"> </span>lat <span class=\"_ _14\"> </span>wsp\u00f3\u0142pracuj\u0105 <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>du\u017c\u0105 <span class=\"_ _14\"> </span>liczb\u0105 <span class=\"_ _15\"> </span>klie<span class=\"_ _3\"></span>nt\u00f3w, <span class=\"_ _14\"> </span>co <span class=\"_ _14\"> </span>wp\u0142ywa <span class=\"_ _15\"> </span>n<span class=\"_ _3\"></span>a </div><div class=\"t m0 x25 h8 y786 ff3 fs6 fc0 sc0 ls0 ws0\">geograficzn\u0105 <span class=\"_ _2\"> </span>dywersyfikacj\u0119 <span class=\"_ _12\"> </span>nale\u017cno\u015bci  od <span class=\"_ _2\"> </span>odbiorc\u00f3w.  Stopi<span class=\"_ _4\"></span>e\u0144 <span class=\"_ _2\"> </span>ge<span class=\"_ _3\"></span>ograficzne<span class=\"_ _4\"></span>j <span class=\"_ _12\"> </span>koncentracji <span class=\"_ _2\"> </span>ryzyka </div><div class=\"t m0 x25 h8 y492 ff3 fs6 fc0 sc0 ls0 ws0\">kredytowego dla <span class=\"_ _4\"></span>nale\u017cno\u015bci <span class=\"_ _4\"></span>od odbiorc<span class=\"_ _4\"></span>\u00f3w przedstawia<span class=\"_ _4\"></span> poni\u017csza<span class=\"_ _4\"></span> tabela. <span class=\"ff2\"> </span></div></div>Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w (n<span class=\"_ _4\"></span>etto)<span class=\"ff1\"> </span>Stan na 31.12.2023 Stan na 31.12.2022 Polska 43%<span class=\"ls0\"> </span>40%<span class=\"ls0\"> </span>Kanada  14%<span class=\"ls0\"> </span>19%<span class=\"ls0\"> </span>Unia <span class=\"ff3\">Europejska <span class=\"_ _4\"></span>(z wy\u0142. Polski<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span></span>8%<span class=\"ls0\"> </span>10%<span class=\"ls0\"> </span>Azja 23%<span class=\"ls0\"> </span>26%<span class=\"ls0\"> </span>Inne kraje 12%<span class=\"ls0\"> </span>5%<span class=\"ls0\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania i za\u0142<span class=\"_ _4\"></span>o\u017cenia<span class=\"ff1\"> </span>31.12.2023 31.12.2022<span class=\"_ _4\"></span> Przedzia\u0142y czas<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span>w dniach Procent odpisu* Warto\u015b\u0107 brutto nale\u017cno\u015bci<span class=\"ff1\"> </span>Kwota odpi<span class=\"_ _4\"></span>su dla poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h przedzia\u0142\u00f3w czasowych**<span class=\"_ _4\"></span> Procent odpisu* Warto\u015b\u0107 brutto nale\u017cno\u015bci<span class=\"ff1\"> </span>Kwota odpi<span class=\"_ _4\"></span>su dla poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h przedzia\u0142\u00f3w czasowych**<span class=\"_ _4\"></span> Nieprzetermin<span class=\"_ _4\"></span>owane 0,1-4,4 483<span class=\"ls0\"> </span>(2) 0,1-2,7 401<span class=\"ls0\"> </span>(2) &lt;1,30) 0,3-9,0 29<span class=\"ls0\"> </span>(1) 0,2-8,1 23<span class=\"ls0\"> </span>(1) &lt;30,60) 5,4-41,4 9 (4) 5,5-41,4 5 (1) &lt;60,90) 34,1-70,7 - - 34,1-72,3 1 - Default 100<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>(32) 100<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>(35) Razem 557<span class=\"ls0\"> </span>(39) 466<span class=\"ls0\"> </span>(39) *Prawdopo<span class=\"_ _3\"></span>dobie\u0144stwa <span class=\"_ _3\"></span>niewykon<span class=\"_ _3\"></span>ania <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>reprezentuj\u0105 <span class=\"_ _3\"></span>za<span class=\"_ _3\"></span>kresy <span class=\"_ _3\"></span>kalkulowane <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ndywidualnie <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>sp\u00f3\u0142ki <span class=\"_ _0\"> </span>Grup<span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>Kapita\u0142owej <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>oparciu o <span class=\"_ _1\"> </span>ich <span class=\"_ _1\"> </span>rz<span class=\"_ _3\"></span>eczywiste <span class=\"_ _1\"> </span>dane <span class=\"_ _2\"> </span>historyczne <span class=\"_ _1\"> </span>w<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>zakresie <span class=\"_ _2\"> </span>liczby <span class=\"_ _1\"> </span>d<span class=\"_ _3\"></span>ni <span class=\"_ _0\"> </span>op<span class=\"_ _3\"></span>\u00f3\u017anie\u0144 <span class=\"_ _1\"> </span>zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>przyj<span class=\"_ _3\"></span>\u0119tym <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>Grup<span class=\"_ _3\"></span>ie <span class=\"_ _0\"> </span>mod<span class=\"_ _3\"></span>elem <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>kalkulacji <span class=\"_ _2\"> </span>oczekiwa<span class=\"_ _f\"></span><span class=\"ff6\">n<span class=\"_ _3\"></span>ej <span class=\"_ _1\"> </span>straty </span>kredytowej<span class=\"_ _3\"></span> dla nale\u017cno\u015bci handlowy<span class=\"_ _3\"></span>ch.<span class=\"ff6\"> </span>**Kwota odpi<span class=\"_ _3\"></span>su uwzgl\u0119dnia odzysk wynikaj\u0105cy z<span class=\"_ _3\"></span> zabezpie<span class=\"_ _3\"></span>cze\u0144 nale\u017cno\u015bci<span class=\"_ _3\"></span><span class=\"ff2\">. </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _1\"> </span>stosuje <span class=\"_ _1\"> </span>model <span class=\"_ _2\"> </span>uproszcz<span class=\"_ _4\"></span>ony <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>kalkulacji <span class=\"_ _2\"> </span>odpis\u00f3w <span class=\"_ _0\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>utraty <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>dla <span class=\"_ _2\"> </span>nale\u017cno\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _1\"> </span>odbiorc\u00f3w <span class=\"_ _1\"> </span>(bez wzgl\u0119du <span class=\"_ _11\"> </span>na <span class=\"_ _15\"> </span>termin <span class=\"_ _11\"> </span>zapadalno\u015b<span class=\"_ _4\"></span>ci). <span class=\"_ _15\"> </span>Oczekiwana <span class=\"_ _11\"> </span>strata <span class=\"_ _11\"> </span>kredytowa <span class=\"_ _11\"> </span>dla <span class=\"_ _11\"> </span>nale\u017cno\u015bci <span class=\"_ _11\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _11\"> </span>odbiorc\u00f3w <span class=\"_ _11\"> </span>jest <span class=\"_ _15\"> </span>kalku<span class=\"_ _4\"></span>lowana<span class=\"_ _4\"></span> na<span class=\"ls0\"> <span class=\"ff3\">najbli\u017cszy <span class=\"_ _15\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>ko\u0144cz\u0105cy <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>sprawozdawczy <span class=\"_ _15\"> </span>po <span class=\"_ _14\"> </span>momencie <span class=\"_ _14\"> </span>uj\u0119cia <span class=\"_ _14\"> </span>nale\u017cno\u015bci <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>sprawozdaniu <span class=\"_ _14\"> </span>z</span> sytuacji </span>finansowej <span class=\"_ _1\"> </span>oraz <span class=\"_ _1\"> </span>jest <span class=\"_ _2\"> </span>aktualizowana<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>ka\u017cdy <span class=\"_ _1\"> </span>kolejny <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _1\"> </span>ko\u0144cz\u0105cy <span class=\"_ _1\"> </span>okres <span class=\"_ _2\"> </span>sprawozdawczy.<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>Dla <span class=\"_ _0\"> </span>ce<span class=\"_ _3\"></span>l\u00f3w <span class=\"_ _1\"> </span>oszacowania<span class=\"_ _4\"></span> oczekiwanej <span class=\"_ _f\"></span>straty <span class=\"_ _0\"></span>kredy<span class=\"_ _4\"></span>towej <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _f\"></span>jednostki <span class=\"_ _f\"></span>Gr<span class=\"_ _3\"></span>upy <span class=\"_ _0\"></span>wykorzy<span class=\"_ _4\"></span>stuj\u0105 <span class=\"_ _f\"></span>macierze <span class=\"_ _f\"></span>rezerw <span class=\"_ _0\"></span>(<span class=\"ff6\">provision </span>matrix<span class=\"ff2\">) <span class=\"_ _0\"></span>zbudowane <span class=\"_ _0\"></span>w oparciu <span class=\"_ _0\"></span>o <span class=\"ff3\">historyczne <span class=\"_ _0\"></span>poziomy <span class=\"_ _1\"> </span>sp\u0142acalno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _0\"></span>kontrahent<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _0\"></span>poddawane </span></span>okresowej rekalibr<span class=\"_ _4\"></span>acji w celu akt<span class=\"_ _4\"></span>ualizacji.  Grupa  prz<span class=\"_ _4\"></span>yj\u0119\u0142a  za\u0142o\u017cenie, <span class=\"_ _2\"> </span>\u017ce  ryzyko  nale\u017cn<span class=\"_ _4\"></span>o\u015bci  cha<span class=\"_ _4\"></span>rakteryzowane  jest <span class=\"_ _2\"> </span>przez  liczb\u0119  dni  o<span class=\"_ _4\"></span>p\u00f3\u017anienia  i <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span>n  pa<span class=\"_ _4\"></span>rametr<span class=\"_ _4\"></span> determinuje <span class=\"_ _3\"></span>szacowane <span class=\"_ _3\"></span>PD, <span class=\"_ _f\"></span>czyli <span class=\"_ _f\"></span>prawdopodobie\u0144stwo <span class=\"_ _3\"></span>op\u00f3\u017anienia <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>handlowych <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"ls1b\">co</span> najmniej <span class=\"_ _f\"></span>90 </span>dni. Na potrzeby estymacji PD wyodr\u0119bniono 5 grup ryzyka w <span class=\"_ _3\"></span>oparciu o kryterium dni op\u00f3\u017anie<span class=\"_ _3\"></span><span class=\"ff2\">nia w </span>terminie p\u0142atno\u015bci, zgodnie z <span class=\"ff3\">prz<span class=\"_ _4\"></span>edzia\u0142ami przeds<span class=\"_ _4\"></span>tawionymi <span class=\"_ _4\"></span>poni\u017cej jako \u201eWa<span class=\"_ _4\"></span>\u017cne osz<span class=\"_ _4\"></span>acowania i za\u0142o\u017c<span class=\"_ _4\"></span>enia\u201d. <span class=\"ff2\"> </span></span>Za <span class=\"_ _3\"></span>zdarzenie <span class=\"_ _3\"></span>niewyp\u0142acalno\u015bci <span class=\"_ _3\"></span>(<span class=\"ff6\">default</span>) <span class=\"_ _f\"></span>uznaje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>brak <span class=\"_ _3\"></span>wywi\u0105zania <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>ze <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _3\"></span>przez <span class=\"_ _3\"></span>kontrahenta <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>up\u0142ywie<span class=\"_ _4\"></span> 90<span class=\"ls0\"> <span class=\"ff3\">dni <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>dnia <span class=\"_ _0\"></span>wymagaln<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _f\"></span>nale\u017cno\u015bci. <span class=\"_ _3\"></span>W <span class=\"_ _0\"></span>celu <span class=\"_ _3\"></span>obliczenia <span class=\"_ _f\"></span>odpisu <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _3\"></span>oczekiwanej <span class=\"_ _f\"></span>straty <span class=\"_ _f\"></span>kredytowej <span class=\"_ _3\"></span>uwzgl\u0119dnia </span></span>si\u0119 tak\u017ce zab<span class=\"_ _4\"></span>ezpieczenia przypis<span class=\"_ _4\"></span>uj\u0105c poszcz<span class=\"_ _4\"></span>eg\u00f3lnym typ<span class=\"_ _4\"></span>om zabe<span class=\"_ _4\"></span>zpiecze\u0144 ocz<span class=\"_ _4\"></span>ekiwan\u0105 stop<span class=\"_ _4\"></span>\u0119 odzysku.<span class=\"ff2\"> </span>Ponadto, <span class=\"_ _19\"> </span>w <span class=\"_ _10\"> </span>kalkulacji <span class=\"_ _10\"> </span>ECL <span class=\"_ _10\"> </span>uwzgl\u0119dnia  si\u0119 <span class=\"_ _10\"> </span>informacje <span class=\"_ _10\"> </span>dotycz\u0105ce  przysz\u0142o\u015bci<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _19\"> </span>w <span class=\"_ _11\"> </span>stosowan<span class=\"_ _4\"></span>ych  parametrach <span class=\"_ _10\"> </span>modelu </span>szacowania <span class=\"_ _0\"></span>strat <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>cz<span class=\"_ _4\"></span>ekiwanych,<span class=\"_ _4\"></span> <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>przez <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _1\"> </span>bazowych <span class=\"_ _0\"> </span>wsp\u00f3<span class=\"_ _3\"></span>\u0142czynnik<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"> </span>prawdopodobie\u0144stwa <span class=\"_ _0\"></span>niewyp\u0142acalno\u015bci. Oznacza <span class=\"_ _f\"></span>to<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>\u017ce <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wyniku <span class=\"_ _f\"></span>analizy <span class=\"_ _0\"></span>danych <span class=\"_ _0\"></span>makroekonomic<span class=\"_ _4\"></span>znych <span class=\"_ _0\"></span>takich <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>np.: <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bie\u017c\u0105ca <span class=\"_ _0\"></span>dynamika <span class=\"_ _0\"></span>PKB, <span class=\"_ _f\"></span>warto\u015b\u0107 in<span class=\"ff3 ls0\">flacji, <span class=\"_ _3\"></span>wska\u017anik <span class=\"_ _3\"></span>bezrobocia <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>WIG, <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>uzna, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>nast\u0105pi\u0142o <span class=\"_ _3\"></span>ich <span class=\"_ _f\"></span>pogorszenie <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>poprzedniego </span>okresu, <span class=\"_ _1\"> </span>w <span class=\"_ _0\"></span>kalkulacji <span class=\"_ _1\"> </span>ECL <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>czynnik <span class=\"_ _1\"> </span><span class=\"ff6\">looking <span class=\"_ _1\"> </span>forward</span>,<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>koryguj\u0105cy <span class=\"_ _0\"> </span>ryzyko <span class=\"_ _1\"> </span>zwi\u0105zane <span class=\"_ _0\"></span>ze <span class=\"_ _1\"> </span>spadkiem <span class=\"_ _0\"></span>odzysk\u00f3w z <span class=\"ff3\">nale\u017cno\u015bci. <span class=\"_ _f\"></span>Mimo <span class=\"_ _0\"></span>pogorszenia</span> <span class=\"_ _0\"></span><span class=\"ff3\">dynamiki <span class=\"_ _0\"></span>PKB, <span class=\"_ _0\"></span>bior\u0105c <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>uwag\u0119 <span class=\"_ _1\"> </span>wyhamowanie <span class=\"_ _f\"></span>inflacji, <span class=\"_ _0\"></span>korzystne <span class=\"_ _0\"></span>kszta\u0142towanie <span class=\"_ _0\"></span>si\u0119 </span>wska\u017anik\u00f3w <span class=\"_ _3\"></span>bezrobocia <span class=\"_ _3\"></span>oraz <span class=\"_ _f\"></span>prognozowane <span class=\"_ _3\"></span>istotne <span class=\"_ _3\"></span>odbicie <span class=\"_ _f\"></span>wzrostu<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>gospodarcze<span class=\"_ _4\"></span>go <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>r., <span class=\"_ _3\"></span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _3\"></span>Dominuj\u0105ca<span class=\"_ _4\"></span> nie <span class=\"_ _15\"> </span>stwierdzi\u0142a <span class=\"_ _11\"> </span>pogorszenia <span class=\"_ _11\"> </span>czynnik\u00f3w <span class=\"_ _11\"> </span>makroekonomiczny<span class=\"_ _4\"></span>ch <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>stopniu <span class=\"_ _15\"> </span>uzasadniaj\u0105cym <span class=\"_ _11\"> </span>uwzgl\u0119dnienie <span class=\"_ _11\"> </span>czynnika looking forwar<span class=\"_ _4\"></span>d<span class=\"ff2\"> <span class=\"ff3\">na dzie\u0144 ko\u0144cz\u0105c<span class=\"_ _4\"></span>y okres spraw<span class=\"_ _4\"></span>ozdawczy <span class=\"_ _4\"></span>tj. na 31 <span class=\"_ _4\"></span>grudnia 2023<span class=\"_ _4\"></span> r.<span class=\"_ _3c\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"><span class=\"ff2\"> </span></span></span>Poni\u017csza tabela prz<span class=\"_ _4\"></span>edstawia zmi<span class=\"_ _4\"></span>an\u0119 stanu nale\u017cn<span class=\"_ _4\"></span>o\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w wyc<span class=\"_ _4\"></span>enianych <span class=\"_ _4\"></span>w zamortyz<span class=\"_ _4\"></span>owanym koszci<span class=\"_ _4\"></span>e<span class=\"ff2\">. </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Warto\u015b\u0107 br<span class=\"_ _4\"></span>utto na 1 stycznia<span class=\"ff2\"> </span>466<span class=\"ls0\"> </span>435<span class=\"ls0\"> </span>Zmiana stanu <span class=\"_ _4\"></span>nale\u017cno\u015bci <span class=\"ff2\"> </span>95<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Wykorzystanie od<span class=\"_ _4\"></span>pisu w okr<span class=\"_ _4\"></span>esie (4) - Nota 10.2 Warto\u015b\u0107 br<span class=\"_ _4\"></span>utto na 31 grudni<span class=\"_ _4\"></span>a<span class=\"ff1 fc0\"> </span>557<span class=\"ls0\"> </span>466<span class=\"ls0\"> </span>Poni\u017csza <span class=\"_ _19\"> </span>tabela <span class=\"_ _11\"> </span>przedstawia  zmian\u0119 <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>szac<span class=\"_ _4\"></span>owania <span class=\"_ _10\"> </span>oczekiwan<span class=\"_ _4\"></span>ej <span class=\"_ _10\"> </span>straty <span class=\"_ _10\"> </span>kredytowej <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _10\"> </span>nale\u017cno\u015bci <span class=\"_ _10\"> </span>od <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>dbiorc<span class=\"_ _4\"></span>\u00f3w wycenianych w z<span class=\"_ _4\"></span>amortyzowa<span class=\"_ _4\"></span>nym koszcie.<span class=\"_ _4\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Odpis <span class=\"_ _4\"></span>z tytu\u0142u oczekiwanej str<span class=\"_ _4\"></span>aty kredytow<span class=\"_ _4\"></span>ej na 1 styc<span class=\"_ _4\"></span>znia<span class=\"ff2 fc0\"> </span>39<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>Zmiana odpisu w <span class=\"ff3\">okr<span class=\"_ _4\"></span>esie uj\u0119<span class=\"_ _4\"></span>ta w rachunku<span class=\"_ _4\"></span> wynik\u00f3w<span class=\"ff2\"> </span></span>4 3 Wykorzystanie od<span class=\"_ _4\"></span>pisu w okr<span class=\"_ _4\"></span>esie (4) - Nota 10.2 Odpis <span class=\"_ _4\"></span>z tytu\u0142u oczekiwanej str<span class=\"_ _4\"></span>aty kredytow<span class=\"_ _4\"></span>ej na 31 gr<span class=\"_ _4\"></span>udnia <span class=\"ff1 fc0\"> </span>39<span class=\"ls0\"> </span>39<span class=\"ls0\"> </span>Na dzie\u0144 <span class=\"_ _3\"></span>31 grudnia 2<span class=\"_ _3\"></span>023 r. kwot<span class=\"_ _3\"></span>a wierzytelno\u015bci spornych wynosi 30 <span class=\"_ _3\"></span>mln PLN <span class=\"_ _3\"></span>(na dzie\u0144 <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span><span class=\"ff2\">grudnia <span class=\"_ _3\"></span>2022 r. <span class=\"_ _3\"></span>36 mln <span class=\"_ _3\"></span>PLN). </span>Grupa <span class=\"_ _14\"> </span>Kapita\u0142owa <span class=\"_ _15\"> </span>pro<span class=\"_ _3\"></span>wadzi <span class=\"_ _15\"> </span>dzia\u0142ania <span class=\"_ _14\"> </span>zmierzaj\u0105ce <span class=\"_ _15\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>odzys<span class=\"_ _4\"></span>kania <span class=\"_ _14\"> </span>tych <span class=\"_ _14\"> </span>wierzytelno\u015bci <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>wyja\u015bnienia <span class=\"_ _14\"> </span>zasadno\u015bci dochodzenia r<span class=\"_ _4\"></span>oszcze\u0144.<span class=\"ff2\"> </span>Nota <span class=\"_ _12\"> </span>7.5.2.4 <span class=\"_ _2\"> </span>Ryzyko <span class=\"_ _2\"> </span>kredytowe <span class=\"_ _2\"> </span>zwi\u0105zane <span class=\"_ _2\"> </span>z  po\u017cyc<span class=\"_ _4\"></span>zkami <span class=\"_ _2\"> </span>udzielonymi <span class=\"_ _2\"> </span>wsp\u00f3lnemu <span class=\"_ _2\"> </span>przedsi\u0119wzi\u0119ciu <span class=\"_ _2\"> </span>Sierra <span class=\"_ _2\"> </span>Gorda S.C.M. (POCI)<span class=\"_ _4\"></span> Ryzyko <span class=\"_ _2\"> </span>kredytowe <span class=\"_ _2\"> </span>zwi\u0105zane <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>udzielonymi <span class=\"_ _2\"> </span>po\u017cyczkami <span class=\"_ _2\"> </span>uzale\u017cnione <span class=\"_ _2\"> </span>jest <span class=\"_ _2\"> </span>od <span class=\"_ _12\"> </span>ryzyka <span class=\"_ _2\"> </span>zwi\u0105zanego <span class=\"_ _1\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>realizacj\u0105 <span class=\"_ _2\"> </span>wsp\u00f3lnego przedsi\u0119wzi\u0119cia <span class=\"_ _2\"> </span>g\u00f3rniczego <span class=\"_ _2\"> </span>w  Chile <span class=\"_ _2\"> </span>(Sierra  G<span class=\"_ _4\"></span>orda <span class=\"_ _2\"> </span>S.C.M.).  P<span class=\"_ _4\"></span>o\u017cyczki <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>ze  wzgl<span class=\"_ _4\"></span>\u0119du  na<span class=\"_ _4\"></span>  r<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>zpozn<span class=\"_ _4\"></span>an\u0105 <span class=\"_ _12\"> </span>utrat\u0119  wa<span class=\"_ _4\"></span>rto\u015bci <span class=\"_ _2\"> </span>na moment  p<span class=\"_ _4\"></span>ocz\u0105tkow<span class=\"_ _4\"></span>ego  uj\u0119cia <span class=\"_ _2\"> </span>ze  wzgl\u0119du  na  r<span class=\"_ _4\"></span>yzyko <span class=\"_ _2\"> </span>kredytowe,  za<span class=\"_ _4\"></span>kwalifikowan<span class=\"_ _4\"></span>e  zosta\u0142<span class=\"_ _4\"></span>y  jak<span class=\"_ _4\"></span>o  POCI  i<span class=\"_ _4\"></span>  na<span class=\"_ _4\"></span>  kolejn<span class=\"_ _4\"></span>e  dni<span class=\"_ _4\"></span> ko\u0144cz\u0105ce <span class=\"_ _3\"></span>okresy <span class=\"_ _3\"></span>sprawozdawcz<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _f\"></span>wyceniane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zamortyzowa<span class=\"_ _4\"></span>nym <span class=\"_ _3\"></span>koszcie <span class=\"_ _3\"></span>przy <span class=\"_ _3\"></span>zastosowaniu <span class=\"_ _3\"></span>metody <span class=\"_ _3\"></span>efektywn<span class=\"_ _4\"></span>ej <span class=\"_ _3\"></span>stopy procentowej z<span class=\"_ _4\"></span> wykorzystaniem <span class=\"_ _4\"></span> efektywn<span class=\"_ _4\"></span>ej stopy dysk<span class=\"_ _4\"></span>ontowej sk<span class=\"_ _4\"></span>orygowanej o ryzyko kr<span class=\"_ _4\"></span>edytow<span class=\"_ _4\"></span>e.  Podstaw\u0119 <span class=\"_ _3\"></span>naliczenia <span class=\"_ _3\"></span>odsetek <span class=\"_ _3\"></span>od <span class=\"_ _3\"></span>po\u017cyczek <span class=\"_ _3\"></span>POCI <span class=\"_ _3\"></span>stanowi <span class=\"_ _f\"></span>ich <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>brutto <span class=\"_ _3\"></span>pomniejszona <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>kwot\u0119 <span class=\"_ _3\"></span>odpisu <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _3\"></span>utraty warto\u015bci na m<span class=\"_ _4\"></span>oment pocz\u0105<span class=\"_ _4\"></span>tkowego uj\u0119<span class=\"_ _4\"></span>cia.<span class=\"ff2\"> </span>Udzielona <span class=\"_ _2\"> </span>po\u017cyczka <span class=\"_ _2\"> </span>nie <span class=\"_ _2\"> </span>posiada <span class=\"_ _2\"> </span>zabezpiecze\u0144 <span class=\"_ _2\"> </span>ograniczaj\u0105cych <span class=\"_ _1\"> </span>ekspozycj\u0119 <span class=\"_ _2\"> </span>n<span class=\"_ _3\"></span><span class=\"ff2\">a <span class=\"_ _2\"> </span>ryzyko <span class=\"_ _2\"> </span>kredytowe, <span class=\"_ _2\"> </span>dlatego <span class=\"_ _12\"> </span>maksymalna<span class=\"_ _4\"></span> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>nara\u017con\u0105 <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>pote<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>cjaln\u0105 <span class=\"_ _1\"> </span>strat\u0119  z<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>ryzyka <span class=\"_ _2\"> </span>kredytoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>stanowi <span class=\"_ _2\"> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>brutto <span class=\"_ _1\"> </span>po\u017cyczki, <span class=\"_ _2\"> </span>pomniejszona<span class=\"_ _4\"></span> o <span class=\"ff3\">oczekiwane <span class=\"_ _4\"></span>straty kredy<span class=\"_ _4\"></span>towe uj\u0119te z<span class=\"_ _4\"></span>godnie z MSS<span class=\"_ _4\"></span>F9.<span class=\"ff2\"> </span></span>Zmiany <span class=\"ff3\">warto\u015bci <span class=\"_ _4\"></span>udzielonych <span class=\"_ _4\"></span>po\u017cyczek POC<span class=\"_ _4\"></span>I w<span class=\"ff2\"> okresi</span>e sprawozd<span class=\"_ _4\"></span>awczym <span class=\"_ _4\"></span>i por\u00f3wnawczym <span class=\"_ _4\"></span>przeds<span class=\"_ _4\"></span>tawia Nota 6.2.<span class=\"ff2\"> </span></span>Zar\u00f3wno <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>okresie <span class=\"_ _2\"> </span>sprawozdawczym <span class=\"_ _1\"> </span>jak <span class=\"_ _2\"> </span>i <span class=\"_ _12\"> </span>por\u00f3wnawczym <span class=\"_ _2\"> </span>nie <span class=\"_ _2\"> </span>rozpoznano <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>cz<span class=\"_ _4\"></span>ekiwanej <span class=\"_ _2\"> </span>utraty <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _2\"> </span>dla <span class=\"_ _12\"> </span>po\u017cyczek POCI. Analiza <span class=\"_ _1d\"> </span>wra\u017cliwo\u015bci<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>warto\u015bci<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>godziwej <span class=\"_ _1d\"> </span>po\u017cyczek <span class=\"_ _1f\"> </span>ze <span class=\"_ _1d\"> </span>wzgl\u0119du <span class=\"_ _1d\"> </span>na <span class=\"_ _1d\"> </span>zmiany <span class=\"_ _1f\"> </span>prognozowanych <span class=\"_ _1d\"> </span>przep\u0142yw\u00f3w Sierra Gorda S.<span class=\"_ _4\"></span>C.M. Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>r. <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>Kapita\u0142owa <span class=\"_ _0\"></span>zaklasyfik<span class=\"_ _4\"></span>owa\u0142a <span class=\"_ _0\"></span>wycen\u0119 <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _0\"></span>udzielonych <span class=\"_ _0\"></span>po\u017cyczek <span class=\"_ _f\"></span>do poziomu <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>hierarchii <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _0\"></span>godziwej, <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>wzgl\u0119du <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>wykorzystanie <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>wycenie <span class=\"_ _0\"></span>istotneg<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>parametru <span class=\"_ _0\"> </span>nie<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>ierzalneg<span class=\"ff2\">o, </span>jakim <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _f\"></span>prognozowane <span class=\"_ _f\"></span>przep\u0142ywy <span class=\"_ _3\"></span>Sie<span class=\"_ _3\"></span>rra <span class=\"_ _3\"></span>Gorda <span class=\"_ _f\"></span>S.C.M. <span class=\"_ _f\"></span>Przep\u0142ywy <span class=\"_ _3\"></span>te <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>najwi\u0119kszym <span class=\"_ _f\"></span>stopniu <span class=\"_ _3\"></span>wra\u017cliwe <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>zmian\u0119 <span class=\"_ _3\"></span>cen miedzi, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _1\"> </span>implikuje <span class=\"_ _0\"></span>pozosta\u0142e <span class=\"_ _0\"></span>za\u0142o\u017cenia <span class=\"_ _0\"></span>takie <span class=\"_ _0\"></span>jak <span class=\"_ _1\"> </span>prognozowana<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>produkcja <span class=\"_ _1\"> </span>i <span class=\"_ _0\"></span>mar\u017ca <span class=\"_ _0\"></span>ope<span class=\"_ _3\"></span>rac<span class=\"_ _4\"></span>yjna. <span class=\"_ _0\"></span>Dlatego <span class=\"_ _0\"> </span>te\u017c <span class=\"_ _1\"> </span>Grupa, zgodnie <span class=\"_ _2\"> </span>z MSSF <span class=\"lse\">13</span> p.93.f<span class=\"ff3\">, <span class=\"_ _2\"> </span>przeprowadzi\u0142a <span class=\"_ _2\"> </span>analiz\u0119  wr<span class=\"_ _4\"></span>a\u017cliwo\u015bci <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _2\"> </span>godziwej <span class=\"_ _2\"> </span>(poziom <span class=\"_ _2\"> </span>3)  po\u017c<span class=\"_ _4\"></span>yczek <span class=\"_ _2\"> </span>na  zm<span class=\"_ _4\"></span>ian\u0119 <span class=\"_ _2\"> </span>ce<span class=\"_ _3\"></span>ny </span>miedzi. Ceny miedzi [US<span class=\"_ _4\"></span>D/t] Scenariusze 31.1<span class=\"_ _4\"></span>2.2023 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>LT<span class=\"ls0\"> </span>Bazowy 8 500<span class=\"fs6\"> </span>8 700<span class=\"fs6\"> </span>9 000<span class=\"fs6\"> </span>9 200<span class=\"fs6\"> </span>8 250<span class=\"fs6\"> </span>Bazowy minus 0<span class=\"_ _4\"></span>,1 USD/fun<span class=\"_ _4\"></span>t w ca\u0142ym <span class=\"ff2\">okresi<span class=\"_ _4\"></span>e </span>\u017cycia kopalni (220 <span class=\"_ _4\"></span>USD/ton\u0119<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span>8 280<span class=\"fs6\"> </span>8 480<span class=\"fs6\"> </span>8 780<span class=\"fs6\"> </span>8 980<span class=\"fs6\"> </span>8 030<span class=\"fs6\"> </span>Bazowy plus 0,<span class=\"_ _4\"></span>1 USD/funt <span class=\"_ _4\"></span>w ca\u0142ym okresi<span class=\"_ _4\"></span>e \u017cycia kopalni (220 <span class=\"_ _4\"></span>USD/ton\u0119<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span>8 720<span class=\"fs6\"> </span>8 920<span class=\"fs6\"> </span>9 220<span class=\"fs6\"> </span>9 420<span class=\"fs6\"> </span>8 470<span class=\"_ _3c\"> </span>Ceny miedzi [US<span class=\"_ _4\"></span>D/t] Scenariusze 31.1<span class=\"_ _4\"></span>2.2022 2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>LT<span class=\"ls0\"> </span>Bazowy 8 200 8 500 8 500 8 500 7 700 Bazowy minus 0<span class=\"_ _4\"></span>,1 USD/fun<span class=\"_ _4\"></span>t w ca\u0142ym okr<span class=\"_ _4\"></span>esie \u017cycia kopalni (220 <span class=\"_ _4\"></span>USD/ton\u0119<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span>7 980 8 280 8 280 8 280 7 480 Bazowy plus 0,<span class=\"_ _4\"></span>1 USD/funt <span class=\"_ _4\"></span>w ca\u0142ym okresi<span class=\"_ _4\"></span>e \u017cycia kopalni (220 <span class=\"_ _4\"></span>USD/ton\u0119<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span>8 420 8 720 8 720 8 720 7 920 Analiza w<span class=\"_ _4\"></span>ra\u017cliwo\u015bci<span class=\"_ _4\"></span> warto\u015bci<span class=\"_ _4\"></span> godziwej<span class=\"_ _4\"></span> <span class=\"ff1\"> </span>na zmian\u0119 c<span class=\"_ _4\"></span>eny Cu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>Warto\u015b\u0107<span class=\"ff1\"> </span>godziwa<span class=\"_ _4\"></span> 31.12.2023<span class=\"_ _4\"></span> Bazowy plus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Bazowy minus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu  7 778 7 969 7 567 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu <span class=\"_ _4\"></span>(mln USD) 1 977 2 025 1 923 Analiza <span class=\"ff4\">w<span class=\"_ _4\"></span>ra\u017cliwo\u015bci <span class=\"_ _4\"></span>warto\u015bci <span class=\"_ _4\"></span>bilans<span class=\"_ _4\"></span>owej </span>na zmian\u0119 c<span class=\"_ _4\"></span>eny Cu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>Warto\u015b\u0107<span class=\"ff1\"> </span>bilansowa 31.12.2023<span class=\"_ _4\"></span> Bazowy plus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Bazowy minus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu  9 096 9 223 8 956 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu <span class=\"_ _4\"></span>(mln USD) 2 <span class=\"lsf\">311</span> 2 344 2 276 Analiza w<span class=\"_ _4\"></span>ra\u017cliwo\u015bci<span class=\"_ _4\"></span> warto\u015bci<span class=\"_ _4\"></span> godziwej<span class=\"_ _4\"></span> <span class=\"ff1\"> </span>na zmian\u0119 c<span class=\"_ _4\"></span>eny Cu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>Warto\u015b\u0107<span class=\"ff1\"> </span>godziwa<span class=\"_ _4\"></span> 31.12.2022<span class=\"_ _4\"></span> Bazowy plus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Bazowy minus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu  7 787 8 064 7 465 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu <span class=\"_ _4\"></span>(mln USD) 1 769 1 832 1 696 Analiza w<span class=\"_ _4\"></span>ra\u017cliwo\u015bci<span class=\"_ _4\"></span> warto\u015bci<span class=\"_ _4\"></span> bilan<span class=\"_ _4\"></span>sowej<span class=\"ff1\"> </span>na zmian\u0119 c<span class=\"_ _4\"></span>eny Cu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Klasy <span class=\"ff4\">instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span></span>Warto\u015b\u0107<span class=\"ff1\"> </span>bilansowa 31.12.2022<span class=\"_ _4\"></span> Bazowy plus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Bazowy minus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu  9 603 9 766 9 380 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu <span class=\"_ _4\"></span>(mln USD) 2 182 2 219 2 131<span class=\"_ _3c\"> </span>Nota 7.5.2.5 Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe zwi\u0105zane <span class=\"_ _4\"></span>z pozosta\u0142ymi <span class=\"_ _4\"></span>aktywami <span class=\"ff1\">finans<span class=\"_ _4\"></span>owymi </span>Na <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>31 <span class=\"_ _2\"> </span>grudnia <span class=\"_ _2\"> </span>2023 <span class=\"_ _2\"> </span>r. <span class=\"_ _12\"> </span>najistotniejsz\u0105 <span class=\"_ _2\"> </span>pozycj\u0119 <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>pozosta\u0142ych <span class=\"_ _2\"> </span>aktywach <span class=\"_ _2\"> </span>finansowych <span class=\"_ _1\"> </span>stanowi\u0142y <span class=\"_ _2\"> </span>\u015brodki <span class=\"_ _2\"> </span>pieni\u0119\u017cne zgromadzone <span class=\"_ _3\"></span>na rachunkach <span class=\"_ _3\"></span>bankowy<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>Funduszu L<span class=\"_ _3\"></span>ikw<span class=\"_ _4\"></span>idacji <span class=\"_ _3\"></span>Zak\u0142adu G\u00f3rniczego <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kwocie <span class=\"_ _3\"></span>442 mln <span class=\"_ _3\"></span>PLN <span class=\"_ _3\"></span>(na <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia 2022 r. <span class=\"_ _4\"></span>407 mln PLN<span class=\"ls10\">).</span> Wszystkie <span class=\"_ _10\"> </span>rachunki <span class=\"_ _11\"> </span>celowe <span class=\"_ _11\"> </span>Grupy, <span class=\"_ _10\"> </span>s\u0142u\u017c\u0105ce <span class=\"_ _11\"> </span>gromadzeniu <span class=\"_ _10\"> </span>\u015brodk\u00f3w <span class=\"_ _11\"> </span>pieni\u0119\u017cnych <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>celu <span class=\"_ _11\"> </span>pokrycia <span class=\"_ _10\"> </span>przysz\u0142ych <span class=\"_ _11\"> </span>koszt\u00f3w<span class=\"_ _4\"></span> likwidacji <span class=\"_ _14\"> </span>kopal\u0144, <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _14\"> </span>prowadzone <span class=\"_ _14\"> </span>przez <span class=\"_ _14\"> </span>banki <span class=\"_ _14\"> </span>posiadaj\u0105ce <span class=\"_ _15\"> </span>rating <span class=\"_ _c\"> </span>na <span class=\"_ _14\"> </span>poziomie <span class=\"_ _14\"> </span>najwy\u017cszym <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>\u015bredniowysokim, potwierdzaj\u0105c<span class=\"_ _4\"></span>y bezpiecze\u0144stw<span class=\"_ _4\"></span>o ulok<span class=\"_ _4\"></span>owanych \u015brodk\u00f3w.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span>W <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>abelach <span class=\"_ _f\"></span>poni\u017cej <span class=\"_ _f\"></span>zaprezentowano <span class=\"_ _f\"></span>poziom <span class=\"_ _f\"></span>koncentracji <span class=\"_ _f\"></span>\u015brodk\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cn<span class=\"_ _4\"></span>ych <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _0\"></span>funduszy <span class=\"_ _f\"></span>celowych <span class=\"_ _f\"></span>s\u0142u\u017c\u0105cych gromadzeniu <span class=\"_ _2\"> </span>przez  Grup<span class=\"_ _4\"></span>\u0119 <span class=\"_ _12\"> </span>\u015brodk\u00f3w <span class=\"_ _2\"> </span>pieni\u0119\u017cnych <span class=\"_ _2\"> </span>w  celu <span class=\"_ _2\"> </span>pokrycia <span class=\"_ _2\"> </span>przysz\u0142ych  ko<span class=\"_ _4\"></span>szt\u00f3w <span class=\"_ _2\"> </span>likwidacji <span class=\"_ _12\"> </span>kopal\u0144, <span class=\"_ _12\"> </span>wed\u0142ug <span class=\"_ _2\"> </span>oceny kredytowej ins<span class=\"_ _4\"></span>tytucji <span class=\"ff3\">finansow<span class=\"_ _4\"></span>ych, w <span class=\"_ _4\"></span>kt\u00f3rych \u015brodki s\u0105 <span class=\"_ _4\"></span>przechow<span class=\"_ _4\"></span>ywane na rachun<span class=\"_ _4\"></span>kach celowych<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span></span>Poziom ratingu<span class=\"_ _4\"></span> Stan na  31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Najwy\u017cszy<span class=\"_ _4\"></span><span class=\"ff2\"> </span>AAA do AA<span class=\"_ _4\"></span>- <span class=\"ff3\">wg S&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>aa do Aa3 <span class=\"_ _4\"></span>wg Moody\u2019s<span class=\"ff2\"> </span></span>10%<span class=\"ls0\"> </span>12%<span class=\"ls0\"> </span>\u015aredniowysoki <span class=\"_ _4\"></span><span class=\"ff2\"> </span>od A+ do A- <span class=\"ff3\">wg S<span class=\"_ _4\"></span>&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>1 do A3 wg <span class=\"_ _4\"></span>Moody\u2019s <span class=\"ff2\"> </span></span>90%<span class=\"ls0\"> </span>88%<span class=\"ls0\"> </span>Stan na  31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022<span class=\"ff2\"> </span>Kontrahent 1<span class=\"_ _4\"></span> 398<span class=\"ls0\"> </span>358<span class=\"ls0\"> </span>Kontrahent 2<span class=\"_ _4\"></span> 44<span class=\"ls0\"> </span>49<span class=\"ls0\"> </span>Razem 442<span class=\"ls0\"> </span>407<span class=\"ls0\"> </span>Odpisy <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u <span class=\"_ _3\"></span>utraty <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>\u015br<span class=\"_ _4\"></span>odk\u00f3w <span class=\"_ _3\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>zgr<span class=\"_ _4\"></span>omadzonych <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rachunka<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>bankowych w <span class=\"_ _3\"></span>funduszach <span class=\"_ _3\"></span>celowych Funduszu <span class=\"_ _14\"> </span>Likwidacji <span class=\"_ _14\"> </span>Zak\u0142adu <span class=\"_ _14\"> </span>G\u00f3rniczego <span class=\"_ _14\"> </span>ustalono <span class=\"_ _14\"> </span>indywidu<span class=\"_ _4\"></span>alnie <span class=\"_ _14\"> </span>dla <span class=\"_ _c\"> </span>ka\u017cdego <span class=\"_ _14\"> </span>salda <span class=\"_ _14\"> </span>dotycz\u0105cego <span class=\"_ _14\"> </span>danej <span class=\"_ _14\"> </span>instytucji<span class=\"_ _4\"></span> finansowej. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>oceny <span class=\"_ _0\"></span>ryzyka <span class=\"_ _f\"></span>kredyto<span class=\"ff3\">wego <span class=\"_ _f\"></span>u\u017cyto <span class=\"_ _0\"></span>zewn\u0119trz<span class=\"_ _4\"></span>ne <span class=\"_ _f\"></span>ratingi <span class=\"_ _f\"></span>bank\u00f3w. <span class=\"_ _0\"></span>Analiza <span class=\"_ _f\"></span>wykaza\u0142a, <span class=\"_ _f\"></span>i\u017c <span class=\"_ _0\"></span>aktywa <span class=\"_ _f\"></span>te <span class=\"_ _0\"></span>maj\u0105 <span class=\"_ _f\"></span>niskie </span>ryzyko  kredytowe  na  dzie\u0144  spr<span class=\"_ _4\"></span>awozdawczy<span class=\"_ _4\"></span>.  Grupa  skorzysta\u0142a<span class=\"_ _4\"></span>  z  uproszczenia  dozwolon<span class=\"_ _4\"></span>ego  przez  standard  i  odpis<span class=\"_ _4\"></span> z <span class=\"ff3\">tytu\u0142u utraty <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>ustalon<span class=\"_ _4\"></span>o na <span class=\"_ _3\"></span>podstawie <span class=\"_ _3\"></span>12<span class=\"ff2\">-</span>miesi\u0119cznych st<span class=\"_ _3\"></span>rat kredytowych. <span class=\"_ _3\"></span>Kalkulacja odpisu <span class=\"_ _3\"></span>wykaza\u0142a nieistotn\u0105 </span>kwot\u0119 odpisu z<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">tytu\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci. A<span class=\"_ _4\"></span>ktywa te zalicz<span class=\"_ _4\"></span>one s\u0105 do S<span class=\"_ _4\"></span>topnia 1 m<span class=\"_ _4\"></span>odelu utraty <span class=\"_ _4\"></span>warto\u015bci. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "Nota 7.5.1 Ryzy<span class=\"_ _4\"></span>ko rynko<span class=\"ls54\">we</span> Poprzez <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _2\"> </span>rynkowe, <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>kt\u00f3re <span class=\"_ _2\"> </span>nara\u017cona <span class=\"_ _1\"> </span>jest <span class=\"_ _2\"> </span>Grupa <span class=\"_ _1\"> </span>Kapita\u0142owa, <span class=\"_ _1\"> </span>rozumie <span class=\"_ _2\"> </span>si\u0119 <span class=\"_ _1\"> </span>mo\u017cliwo\u015b\u0107 <span class=\"_ _2\"> </span>wyst\u0105pienia <span class=\"_ _1\"> </span>negatywneg<span class=\"_ _4\"></span>o wp\u0142ywu <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>wyniki <span class=\"_ _2\"> </span>Grupy <span class=\"_ _2\"> </span>wynik<span class=\"_ _4\"></span>aj\u0105cego <span class=\"_ _1\"> </span>ze <span class=\"_ _2\"> </span>zmiany <span class=\"_ _2\"> </span>cen <span class=\"_ _1\"> </span>rynkowych <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>owar<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _1\"> </span>kurs\u00f3w <span class=\"_ _2\"> </span>walutowych <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>st\u00f3p <span class=\"_ _2\"> </span>procentowych,<span class=\"_ _4\"></span> d\u0142u\u017cnych papier<span class=\"_ _4\"></span>\u00f3w warto\u015bci<span class=\"_ _4\"></span>owych ora<span class=\"_ _4\"></span>z cen akcji sp<span class=\"_ _4\"></span>\u00f3\u0142ek notowany<span class=\"_ _4\"></span>ch w obrocie pu<span class=\"_ _4\"></span>blicznym.<span class=\"ff2\"> </span>Nota 7.5.1.1 Z<span class=\"_ _4\"></span>asady i techniki <span class=\"_ _4\"></span>zarz\u0105dz<span class=\"_ _4\"></span>ania ryzykiem <span class=\"_ _4\"></span>rynkowy<span class=\"_ _4\"></span>m<span class=\"ff1\"> </span>W <span class=\"_ _10\"> </span>zakresie <span class=\"_ _10\"> </span>zarz\u0105dzania  ryzykiem <span class=\"_ _10\"> </span>rynkowym  (w <span class=\"_ _11\"> </span>szczeg\u00f3lno\u015bci<span class=\"_ _4\"></span> <span class=\"_ _19\"> </span>ryzykiem <span class=\"_ _10\"> </span>zmian <span class=\"_ _10\"> </span>cen <span class=\"_ _10\"> </span>metali <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>walutowym) <span class=\"_ _10\"> </span>najwi\u0119ksz<span class=\"_ _4\"></span>e znaczenie <span class=\"_ _2\"> </span>oraz  wp\u0142yw <span class=\"_ _2\"> </span>na  w<span class=\"_ _4\"></span>yniki <span class=\"_ _2\"> </span>Grupy  Kapi<span class=\"_ _4\"></span>ta\u0142owej <span class=\"_ _2\"> </span>KGHM  P<span class=\"_ _4\"></span>olska <span class=\"_ _2\"> </span>M<span class=\"_ _3\"></span>ied\u017a<span class=\"_ _4\"></span>  S<span class=\"_ _4\"></span>.A. <span class=\"_ _12\"> </span>ma <span class=\"_ _2\"> </span>skala  i <span class=\"_ _12\"> </span>pro<span class=\"_ _4\"></span>fil  dzia<span class=\"_ _4\"></span>\u0142alno\u015bci <span class=\"_ _2\"> </span>Jednostki Dominuj\u0105cej ora<span class=\"_ _4\"></span>z sp\u00f3\u0142ek w<span class=\"_ _4\"></span>ydobywczych KGH<span class=\"_ _6\"></span>M<span class=\"_ _3\"></span> INTER<span class=\"_ _4\"></span>NATIONAL <span class=\"_ _4\"></span>LTD.<span class=\"ff2\"> </span>Jednostka <span class=\"_ _d\"> </span>Dominuj\u0105ca <span class=\"_ _c\"> </span>aktywnie <span class=\"_ _d\"> </span>zarz\u0105dza <span class=\"_ _c\"> </span>ryzykiem <span class=\"_ _d\"> </span>rynkowym, <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>dejmuj\u0105c <span class=\"_ _d\"> </span>dzia\u0142ania <span class=\"_ _c\"> </span>i <span class=\"_ _d\"> </span>d<span class=\"_ _3\"></span><span class=\"ff2\">ecyzje <span class=\"_ _d\"> </span>w <span class=\"_ _13\"> </span>tym <span class=\"_ _c\"> </span>zakresie </span>w <span class=\"ff3\">kontek\u015bcie gl<span class=\"_ _4\"></span>obalnej eks<span class=\"_ _4\"></span>pozycji w <span class=\"_ _4\"></span>ca\u0142ej Grupie Kapita<span class=\"_ _4\"></span>\u0142owej KGH<span class=\"_ _4\"></span>M Polska <span class=\"_ _4\"></span>Mied\u017a S.A.<span class=\"ff2\"> </span></span>Zgodnie z prz<span class=\"_ _4\"></span>yj\u0119t\u0105 polityk\u0105, <span class=\"_ _4\"></span>celami procesu <span class=\"_ _4\"></span>zarz\u0105dz<span class=\"_ _4\"></span>ania ryzykiem <span class=\"_ _4\"></span>rynkowym w Grupi<span class=\"_ _4\"></span>e Kapita\u0142<span class=\"_ _4\"></span>owej s\u0105: <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">ograniczeni<span class=\"_ _4\"></span>e zmienn<span class=\"_ _4\"></span>o\u015bci wyniku finans<span class=\"_ _4\"></span>owego,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">zwi\u0119kszenie pr<span class=\"_ _4\"></span>awdop<span class=\"_ _4\"></span>odobie\u0144stwa <span class=\"_ _4\"></span>realizacji za\u0142o\u017c<span class=\"_ _4\"></span>e\u0144 bud\u017cetowyc<span class=\"_ _4\"></span>h, <span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">zmniejszen<span class=\"_ _4\"></span>ie prawdop<span class=\"_ _4\"></span>odobie\u0144stwa<span class=\"_ _4\"></span> utraty p\u0142ynn<span class=\"_ _4\"></span>o\u015bci finansowej,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">utrzymanie d<span class=\"_ _4\"></span>obrej kond<span class=\"_ _4\"></span>ycji finansow<span class=\"_ _4\"></span>ej, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">wspieranie <span class=\"_ _1e\"> </span>procesu <span class=\"_ _1e\"> </span>podejm<span class=\"_ _4\"></span>owania <span class=\"_ _1e\"> </span>decyzji <span class=\"_ _1e\"> </span>strategiczn<span class=\"_ _4\"></span>ych <span class=\"_ _1e\"> </span>w <span class=\"_ _1e\"> </span>obszarze <span class=\"_ _1e\"> </span>dzia\u0142alno\u015bci <span class=\"_ _1e\"> </span>inwestycyjnej,<span class=\"_ _4\"></span> </span></span>z u<span class=\"ff3\">wzgl\u0119dnieniem \u017a<span class=\"_ _4\"></span>r\u00f3de\u0142 finans<span class=\"_ _4\"></span>owania <span class=\"_ _4\"></span>inwestycji.<span class=\"ff2\"> </span></span>Wszystkie cele <span class=\"_ _3\"></span>zarz<span class=\"_ _4\"></span>\u0105dzania ryzykiem <span class=\"_ _3\"></span>rynkowym nale\u017cy rozpatrywa\u0107 \u0142\u0105cznie, a <span class=\"_ _3\"></span>ich realizacja <span class=\"_ _3\"></span>jest zale\u017cna <span class=\"_ _3\"></span>przede wszystkim od<span class=\"ls0\"> <span class=\"ff3\">sytuacji <span class=\"_ _4\"></span>wewn\u0119trz<span class=\"_ _4\"></span>nej Grupy o<span class=\"_ _4\"></span>raz war<span class=\"_ _4\"></span>unk\u00f3w rynkowych. <span class=\"ff2\"> </span></span></span>Cele <span class=\"_ _1f\"> </span>zarz\u0105dzania <span class=\"_ _17\"> </span>ryzykiem <span class=\"_ _1f\"> </span>rynkowym<span class=\"ff2\"> <span class=\"_ _1f\"> </span></span>na <span class=\"_ _1f\"> </span>poziomie <span class=\"_ _1f\"> </span>Grupy <span class=\"_ _1f\"> </span>Kapita\u0142owej <span class=\"_ _1f\"> </span>s\u0105 <span class=\"_ _1f\"> </span>osi\u0105gane <span class=\"_ _17\"> </span>w <span class=\"_ _1f\"> </span>wyniku <span class=\"_ _1f\"> </span>ich <span class=\"_ _1f\"> </span>realizacji w <span class=\"ff3\">poszczeg<span class=\"_ _4\"></span>\u00f3lnych <span class=\"_ _10\"> </span>sp\u00f3\u0142kach <span class=\"_ _11\"> </span>wydobywcz<span class=\"_ _4\"></span>ych <span class=\"_ _10\"> </span>Grupy, <span class=\"_ _10\"> </span>przy <span class=\"_ _11\"> </span>koordynacji <span class=\"_ _10\"> </span>tych <span class=\"_ _10\"> </span>dzia\u0142a\u0144 <span class=\"_ _11\"> </span>z <span class=\"_ _10\"> </span>poziomu <span class=\"_ _10\"> </span>Jednostki <span class=\"_ _11\"> </span>Dominuj\u0105<span class=\"_ _4\"></span>cej,<span class=\"_ _4\"></span> </span>w <span class=\"ff3\">kt\u00f3rej  scentralizowane  zosta\u0142y  kluczowe  zadania  zwi\u0105zane  z  proce<span class=\"_ _3\"></span>sem  zarz\u0105<span class=\"_ _4\"></span>dzani<span class=\"ff2\">a<span class=\"_ _3\"></span>  ryzykiem  rynkowym  w Grupie </span></span>(m.in. <span class=\"ff3\">koordyna<span class=\"_ _4\"></span>cja <span class=\"_ _d\"> </span>identyfikacji <span class=\"_ _d\"> </span>\u017ar\u00f3de\u0142 <span class=\"_ _d\"> </span>ekspozycji <span class=\"_ _d\"> </span>na <span class=\"_ _13\"> </span>ryzyko <span class=\"_ _d\"> </span>rynkowe, <span class=\"_ _d\"> </span>proponowanie <span class=\"_ _d\"> </span>strategii <span class=\"_ _d\"> </span>zabezpieczaj\u0105c<span class=\"_ _4\"></span>ych, </span>kontaktowanie  si\u0119  z  instytucja<span class=\"_ _4\"></span>mi  finansowymi  w  celu  zawierania<span class=\"_ _4\"></span>,  potwierdzania  i<span class=\"_ _3\"></span><span class=\"ff2\"> rozli<span class=\"_ _4\"></span>czania  transakcji  pochodn<span class=\"_ _4\"></span>ych, </span>kalkulowanie wyc<span class=\"_ _4\"></span>eny do wart<span class=\"_ _4\"></span>o\u015bci godziw<span class=\"_ _4\"></span>ej<span class=\"ff2\">).  </span>Jedn\u0105 <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>technik <span class=\"_ _0\"></span>zarz\u0105dzania <span class=\"_ _f\"></span>ryzykiem <span class=\"_ _0\"></span>rynkowym <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Jednostce <span class=\"_ _0\"></span>Dominuj\u0105cej <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>strategie <span class=\"_ _f\"></span>zabezpieczaj\u0105ce <span class=\"_ _0\"></span>wykorzystuj\u0105c<span class=\"_ _4\"></span>e instrumenty <span class=\"_ _0\"></span>pochodne. <span class=\"_ _0\"></span>Stosuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>tak\u017ce <span class=\"_ _0\"></span>hedging <span class=\"_ _0\"></span>naturalny. <span class=\"_ _1\"> </span>Jednostka <span class=\"_ _0\"></span>Dominuj\u0105<span class=\"_ _4\"></span>ca <span class=\"_ _0\"></span>stosuje <span class=\"_ _1\"> </span>transakcje<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span></span>zabezpieczaj\u0105c<span class=\"_ _4\"></span>e w <span class=\"ff3\">rozumieniu rachun<span class=\"_ _4\"></span>kow<span class=\"_ _4\"></span>o\u015bci zabezpiecz<span class=\"_ _4\"></span>e\u0144.<span class=\"ff2\">  </span></span>Bior\u0105c <span class=\"_ _3\"></span>pod <span class=\"_ _3\"></span>uwag\u0119 <span class=\"_ _3\"></span>potencjaln\u0105 <span class=\"_ _3\"></span>skal\u0119 wp\u0142<span class=\"_ _3\"></span>ywu <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>wyniki <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>Kapita\u0142ow<span class=\"_ _4\"></span>ej, <span class=\"_ _3\"></span>czynniki<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>ryzyka rynkowego <span class=\"_ _3\"></span>zosta\u0142y <span class=\"_ _3\"></span>podzielone na<span class=\"ls0\"> grupy </span>Grupa Ryzyko rynkow<span class=\"_ _4\"></span>e Podej\u015bcie do z<span class=\"_ _4\"></span>arz\u0105dzania ryzy<span class=\"_ _4\"></span>kiem<span class=\"ff1\"> </span>Nota 7.2 Grupa I <span class=\"ff3\">\u2013</span> <span class=\"ls55\">o </span>najwi\u0119ks<span class=\"_ _4\"></span>zym udziale w ca\u0142<span class=\"_ _4\"></span>kowitej ekspozycji G<span class=\"_ _4\"></span>rupy na ryzyko rynk<span class=\"_ _4\"></span>owe Cena mie<span class=\"_ _4\"></span>dzi W <span class=\"_ _c\"> </span>odniesieniu <span class=\"_ _14\"> </span>do <span class=\"_ _c\"> </span>tej <span class=\"_ _c\"> </span>grupy <span class=\"_ _14\"> </span>stosuje <span class=\"_ _c\"> </span>si\u0119 <span class=\"_ _14\"> </span>p<span class=\"_ _3\"></span>odej\u015bcie<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>strategicz<span class=\"_ _4\"></span>ne polegaj\u0105ce <span class=\"_ _0\"></span>na<span class=\"ff2\"> </span>syste<span class=\"_ _4\"></span>matyc<span class=\"_ _4\"></span>znym <span class=\"_ _0\"></span>budowani<span class=\"_ _4\"></span>u <span class=\"_ _0\"></span>pozycji <span class=\"_ _0\"></span>zabezpiecz<span class=\"_ _4\"></span>aj\u0105cej, obejmuj\u0105cej <span class=\"_ _15\"> </span>produk<span class=\"_ _4\"></span>cj\u0119, <span class=\"_ _15\"> </span><span class=\"ff2\">koszty <span class=\"_ _14\"> </span>oraz <span class=\"_ _15\"> </span>pr</span>zychody <span class=\"_ _15\"> </span>ze <span class=\"_ _15\"> </span>sprzeda\u017cy <span class=\"_ _15\"> </span>na kolejne <span class=\"_ _d\"> </span>okresy, <span class=\"_ _d\"> </span>przy <span class=\"_ _d\"> </span>uwzgl\u0119dni<span class=\"_ _4\"></span>eniu <span class=\"_ _d\"> </span>cykliczno\u015bc<span class=\"_ _4\"></span>i <span class=\"_ _d\"> </span>poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h rynk\u00f3w <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>d\u0142u\u017cszym<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>terminie. <span class=\"_ _19\"> </span>Pozycja <span class=\"_ _11\"> </span>zabezpie<span class=\"_ _4\"></span>czaj\u0105ca <span class=\"_ _19\"> </span>m<span class=\"_ _3\"></span>o\u017ce <span class=\"_ _19\"> </span>b<span class=\"_ _3\"></span>y\u0107 restruktury<span class=\"_ _4\"></span>zowana p<span class=\"_ _4\"></span>rzed jej <span class=\"ff3\">wy<span class=\"_ _4\"></span>ga\u015bni\u0119cie<span class=\"_ _4\"></span>m.<span class=\"ff2\"> </span></span>Nota 7.2 Cena srebra<span class=\"_ _4\"></span> Nota 7.2 Kurs USD/<span class=\"_ _4\"></span>PLN Ceny energii i no\u015bnik\u00f3w energi<span class=\"_ _4\"></span>i<span class=\"ff2 fs5\"> </span>Nota 7.2 Grupa II <span class=\"ff3\">\u2013</span> <span class=\"ff3\">poz<span class=\"_ _4\"></span>osta\u0142a </span>ekspozycja <span class=\"_ _4\"></span>na ryzyko rynk<span class=\"_ _4\"></span>owe Ceny pozo<span class=\"_ _4\"></span>sta\u0142ych metali i <span class=\"ff3\">to<span class=\"_ _4\"></span>war\u00f3w<span class=\"ff2\"> </span></span>Ta <span class=\"_ _14\"> </span>grupa <span class=\"_ _c\"> </span>to <span class=\"_ _14\"> </span>ryzyka <span class=\"_ _14\"> </span>mn<span class=\"_ _3\"></span>iej <span class=\"_ _14\"> </span>kluczowe <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>punktu <span class=\"_ _14\"> </span>widzenia <span class=\"_ _14\"> </span>Grupy Kapita\u0142owej, <span class=\"_ _3\"></span>cho\u0107 <span class=\"_ _3\"></span>czasem <span class=\"_ _3\"></span>istotne <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>punktu <span class=\"_ _f\"></span>widzenia <span class=\"_ _3\"></span>poszczeg\u00f3lnych<span class=\"_ _4\"></span> jednostek, <span class=\"_ _0\"> </span>dlatego <span class=\"_ _2\"> </span>zarz\u0105dza<span class=\"_ _4\"></span>na <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>w<span class=\"ff2\"> </span>spos\u00f3b <span class=\"_ _1\"> </span>taktyczny, <span class=\"_ _1\"> </span>nie <span class=\"_ _2\"> </span>maj\u0105cy charakteru sy<span class=\"_ _4\"></span>stematyc<span class=\"_ _4\"></span>znego<span class=\"ff3\">, <span class=\"_ _4\"></span>w zale\u017cno\u015bci o<span class=\"_ _4\"></span>d waru<span class=\"_ _4\"></span>nk\u00f3w r<span class=\"_ _4\"></span>ynkowych<span class=\"ff2\">.<span class=\"_ _4\"></span> </span></span>Nota 7.2 Pozosta\u0142e ku<span class=\"_ _4\"></span>rsy walutowe<span class=\"_ _4\"></span> Nota 7.2 Stopy pro<span class=\"_ _4\"></span>centowe<span class=\"_ _4\"></span> W zarz\u0105dz<span class=\"_ _4\"></span>aniu ryzykiem r<span class=\"_ _4\"></span>ynkowym stosuje si<span class=\"_ _4\"></span>\u0119 odr\u0119bn<span class=\"_ _4\"></span>e podej\u015bci<span class=\"_ _4\"></span>a dla poszcze<span class=\"_ _4\"></span>g\u00f3lnych, ziden<span class=\"_ _4\"></span>tyfikowany<span class=\"_ _4\"></span>ch grup eksp<span class=\"_ _4\"></span>ozycji. <span class=\"ff2\"> </span>Przy wybo<span class=\"_ _3\"></span>rze wdra\u017canych <span class=\"_ _3\"></span>strate<span class=\"_ _4\"></span>gii <span class=\"_ _3\"></span>zabezpie<span class=\"_ _4\"></span>czaj\u0105cych lub <span class=\"_ _3\"></span>restrukturyzacji pozycji <span class=\"_ _3\"></span>zabezpi<span class=\"_ _4\"></span>eczaj\u0105cej Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca uwzgl\u0119dnia <span class=\"_ _3\"></span>nast\u0119puj\u0105ce <span class=\"_ _3\"></span>czynniki: <span class=\"_ _3\"></span>aktualne <span class=\"_ _f\"></span>i<span class=\"ff2\"> </span>prognozowane <span class=\"_ _3\"></span>warunki <span class=\"_ _3\"></span>rynkowe, <span class=\"_ _f\"></span>sytuacj\u0119 <span class=\"_ _3\"></span>wewn\u0119trzn\u0105 <span class=\"_ _3\"></span>Jednostki, <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>fektywn<span class=\"_ _4\"></span>y poziom i koszt za<span class=\"_ _4\"></span>bezpiecz<span class=\"_ _4\"></span>enia oraz <span class=\"_ _4\"></span>wp\u0142yw podatku o<span class=\"_ _4\"></span>d niekt\u00f3rych <span class=\"_ _4\"></span>kopalin.<span class=\"ff2\"> </span>Jednostka  Dominuj\u0105ca  stosuj<span class=\"_ _4\"></span>e  zintegrowane  pod<span class=\"_ _4\"></span>ej\u015bcie  do  zarz\u0105dzania<span class=\"_ _4\"></span>  ryzykiem  rynkowym,  na<span class=\"ff2\">  </span>kt\u00f3<span class=\"_ _3\"></span>re  jest  nara<span class=\"_ _4\"></span>\u017cona. Oznacza  to <span class=\"ff3\">podej\u015bcie  ca\u0142o\u015bci<span class=\"_ _4\"></span>owe  do  ryzyka  rynkowego,  a  nie  do <span class=\"_ _19\"> </span>jego <span class=\"_ _19\"> </span>poszczeg\u00f3lnych  element<span class=\"_ _4\"></span>\u00f3w  osobno.  Przyk\u0142ad </span>stanowi\u0105 <span class=\"_ _3\"></span>transakcje <span class=\"_ _3\"></span>zabezpiecz<span class=\"_ _4\"></span>aj\u0105ce <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku <span class=\"_ _3\"></span>walutowym, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>\u015bci\u015ble <span class=\"_ _f\"></span>zwi\u0105zane <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>kontraktam<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>zawieranymi <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku metali. <span class=\"_ _0\"></span>Z<span class=\"ff3\">abezpieczanie <span class=\"_ _0\"></span>cen <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _0\"></span>metali <span class=\"_ _0\"></span>determinuje <span class=\"_ _0\"></span>prawdopodobie\u0144stw<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>uzyskania <span class=\"_ _0\"></span>okre\u015blonych <span class=\"_ _0\"></span>przychod\u00f3w <span class=\"_ _0\"></span>ze </span>sprzeda\u017cy w US<span class=\"_ _4\"></span>D, kt\u00f3re to s<span class=\"_ _4\"></span>tanowi\u0105 pozycj<span class=\"_ _4\"></span>\u0119 zabezpieczan\u0105<span class=\"_ _4\"></span> dla str<span class=\"_ _4\"></span>ategii na r<span class=\"_ _4\"></span>ynku walutowym. <span class=\"ff2\"> </span>Stosowane <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _14\"> </span>tylko <span class=\"_ _14\"> </span>te <span class=\"_ _c\"> </span>instrumenty <span class=\"_ _14\"> </span>pochodne, <span class=\"_ _14\"> </span>kt\u00f3re <span class=\"_ _14\"> </span>Jednostka <span class=\"_ _14\"> </span>Dominuj\u0105ca <span class=\"_ _14\"> </span>jest <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>stanie <span class=\"_ _14\"> </span>wyceni\u0107 <span class=\"_ _14\"> </span>wewn\u0119trzni<span class=\"_ _4\"></span>e z <span class=\"ff3\">zastosowaniem <span class=\"_ _3\"></span>standardowyc<span class=\"_ _4\"></span>h <span class=\"_ _3\"></span>mode<span class=\"_ _3\"></span>li <span class=\"_ _3\"></span>wyceny <span class=\"_ _f\"></span>dla <span class=\"_ _3\"></span>danego <span class=\"_ _f\"></span>instrumentu, <span class=\"_ _3\"></span>jak <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>mo\u017ce <span class=\"_ _f\"></span>zby\u0107 <span class=\"_ _f\"></span>je <span class=\"_ _f\"></span>bez <span class=\"_ _f\"></span>znacznej <span class=\"_ _3\"></span>ut<span class=\"_ _3\"></span>rat<span class=\"_ _4\"></span>y </span>warto\u015bci <span class=\"_ _14\"> </span>u <span class=\"_ _c\"> </span>kontrahenta <span class=\"_ _c\"> </span>innego <span class=\"_ _14\"> </span>ni\u017c <span class=\"_ _c\"> </span>ten,<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _c\"> </span></span>z <span class=\"_ _14\"> </span>kt\u00f3<span class=\"_ _3\"></span>rym <span class=\"_ _14\"> </span>pierwotnie <span class=\"_ _14\"> </span>zawar\u0142a <span class=\"_ _c\"> </span>transakcj\u0119. <span class=\"_ _14\"> </span>Do<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>wyceny <span class=\"_ _c\"> </span>rynkowej <span class=\"_ _14\"> </span>danych instrument\u00f3w <span class=\"_ _3\"></span>Jednostka <span class=\"_ _0\"></span>Domin<span class=\"_ _4\"></span>uj\u0105ca <span class=\"_ _f\"></span>wykorzystuje <span class=\"_ _f\"></span>informacje <span class=\"_ _f\"></span>uzyskane <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>wiod\u0105cych <span class=\"_ _0\"></span>serwis\u00f3w <span class=\"_ _f\"></span>informacyjnych,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>bank\u00f3w oraz firm brokerski<span class=\"_ _4\"></span>ch.  Polityka <span class=\"_ _c\"> </span><span class=\"ff3\">Zarz\u0105dzania <span class=\"_ _14\"> </span>Ryzykiem <span class=\"_ _c\"> </span>Rynkowym <span class=\"_ _c\"> </span>w <span class=\"_ _c\"> </span>Grupie <span class=\"_ _d\"> </span>Kapita\u0142owej <span class=\"_ _c\"> </span>dopuszcza <span class=\"_ _14\"> </span>stosowanie <span class=\"_ _c\"> </span>nast\u0119puj\u0105cych <span class=\"_ _c\"> </span>rodzaj\u00f3w </span>instrument\u00f3w <span class=\"_ _4\"></span>pochodnych<span class=\"_ _4\"></span>:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">kontrakty swap,<span class=\"_ _4\"></span> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">kontrakty forwar<span class=\"_ _4\"></span>d, futures, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">kontrakty opcyjn<span class=\"_ _4\"></span>e, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">struktury z\u0142o\u017c<span class=\"_ _4\"></span>one z wy\u017cej wymie<span class=\"_ _4\"></span>nionych instrum<span class=\"_ _4\"></span>ent\u00f3w.<span class=\"_ _3c\"> </span></span></span><span class=\"ffc\"><span class=\"ff3\"><span class=\"ff2\"> </span></span></span>Wykorzystywane  instrum<span class=\"_ _4\"></span>enty  mog\u0105  mie\u0107  zatem  zar\u00f3wn<span class=\"_ _4\"></span>o  charakter  standaryzowany  (instru<span class=\"_ _4\"></span>menty  b\u0119d\u0105ce  w<span class=\"ff2\"> obrocie </span>gie\u0142dowym), jak <span class=\"_ _3\"></span>r\u00f3wnie\u017c charakter nie<span class=\"_ _3\"></span>stand<span class=\"_ _4\"></span>aryzowany (instrume<span class=\"_ _4\"></span>nty <span class=\"_ _3\"></span>b\u0119d\u0105c<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>w obrocie <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>ynku pozagie\u0142dowym tzw. <span class=\"_ _f\"></span><span class=\"ff6\">over </span>the  counter<span class=\"ff3\">).  Stosowane  s\u0105  przede  wszystkim  instrumenty  zabezpieczaj\u0105<span class=\"_ _4\"></span>ce  przep\u0142ywy  pieni\u0119\u017cne  spe\u0142niaj\u0105ce  wymogi </span>skuteczno\u015bci  w <span class=\"_ _10\"> </span>rozumieniu  rachunkowo\u015bci  zabezpiecze\u0144.  Skuteczno\u015b\u0107 <span class=\"_ _19\"> </span>zabezpieczaj\u0105cych  instrument\u00f3w  finansowych<span class=\"_ _3c\"> </span>stosowanych <span class=\"_ _0\"></span>przez <span class=\"_ _0\"> </span>Je<span class=\"_ _3\"></span>dnos<span class=\"_ _4\"></span>tk\u0119 <span class=\"_ _0\"></span>Dominuj\u0105c\u0105 <span class=\"_ _1\"> </span>w <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>esie <span class=\"_ _0\"> </span>sprawozdawczym <span class=\"_ _0\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>bie\u017c\u0105co <span class=\"_ _0\"></span>monitorowana <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>podlega <span class=\"_ _0\"></span>ci\u0105g\u0142ej ocenie (szczeg\u00f3<span class=\"_ _4\"></span>\u0142y w<span class=\"ff2\"> Nocie 7.2 P<span class=\"_ _4\"></span>ochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe - <span class=\"ff3\">za<span class=\"_ _4\"></span>sady rachunkow<span class=\"_ _4\"></span>o\u015bci).<span class=\"_ _3c\"> </span></span></span>Powi\u0105zanie <span class=\"_ _0\"></span>ekonomiczn<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>pomi\u0119dzy <span class=\"_ _f\"></span>instrumentem <span class=\"_ _0\"></span>zabezpieczaj<span class=\"_ _4\"></span>\u0105cym <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pozycj\u0105 <span class=\"_ _0\"></span>zabezpieczan\u0105 <span class=\"_ _f\"></span>jest<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>oparte <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>wra\u017cliw<span class=\"_ _4\"></span>o\u015b\u0107 warto\u015bci <span class=\"_ _0\"></span>pozycji <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>te <span class=\"_ _1\"> </span>same <span class=\"_ _1\"> </span>czynniki <span class=\"_ _0\"> </span>rynkowe <span class=\"_ _1\"> </span>(ceny <span class=\"_ _1\"> </span>metali, <span class=\"_ _1\"> </span>kursy <span class=\"_ _0\"> </span>walutowe <span class=\"_ _1\"> </span>lub <span class=\"_ _1\"> </span>stopy <span class=\"_ _2\"> </span><span class=\"ff2\">procentowe) <span class=\"_ _0\"></span>oraz <span class=\"_ _1\"> </span>dopasowanie </span>odpowiednich <span class=\"_ _f\"></span>parametr\u00f3w <span class=\"_ _f\"></span>krytycznych <span class=\"_ _f\"></span>instrumentu <span class=\"_ _f\"></span>zabezpieczaj\u0105ceg<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>pozycji <span class=\"_ _0\"></span>zabezpiecz<span class=\"_ _4\"></span>anej <span class=\"_ _f\"></span>(wolumen/nomina\u0142, termin realizacj<span class=\"_ _4\"></span>i).  Wska\u017anik <span class=\"_ _14\"> </span>zabezpieczenia <span class=\"_ _14\"> </span>ust<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>nowionego <span class=\"_ _14\"> </span>powi\u0105zania <span class=\"_ _c\"> </span>zabezpieczaj\u0105c<span class=\"_ _4\"></span>ego <span class=\"_ _14\"> </span>ustalony <span class=\"_ _c\"> </span>jest <span class=\"_ _c\"> </span>w <span class=\"_ _c\"> </span>wyso<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _14\"> </span>z<span class=\"_ _3\"></span>apewniaj\u0105cej efektywno\u015b\u0107 <span class=\"_ _1f\"> </span>powi\u0105zania <span class=\"_ _1f\"> </span>oraz <span class=\"_ _1f\"> </span>jest <span class=\"_ _1d\"> </span>sp\u00f3jny <span class=\"_ _1f\"> </span>z <span class=\"_ _1d\"> </span>rzeczywi<span class=\"_ _4\"></span>stym <span class=\"_ _1f\"> </span>wolumenem <span class=\"_ _1f\"> </span>zabezpieczane<span class=\"_ _4\"></span>j <span class=\"_ _1f\"> </span>pozycji <span class=\"_ _1d\"> </span>i <span class=\"_ _1f\"> </span>instrumentu zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go. \u0179r\u00f3d\u0142a potencjalnej nieefektywn<span class=\"_ _4\"></span>o\u015bci powi\u0105zania wynikaj\u0105 z niedopasowania parametr\u00f3w instrum<span class=\"_ _4\"></span>entu zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go <span class=\"_ _2\"> </span>oraz <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>zycji <span class=\"_ _1\"> </span>zabezpieczanej <span class=\"_ _1\"> </span>(np. <span class=\"_ _2\"> </span>nomina\u0142, <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>erm<span class=\"_ _4\"></span>in, <span class=\"_ _1\"> </span>instrument <span class=\"_ _2\"> </span>bazowy, <span class=\"_ _1\"> </span>wp\u0142yw <span class=\"_ _2\"> </span>ryzyka <span class=\"_ _2\"> </span>kredytowego)<span class=\"_ _4\"></span>. Przy <span class=\"_ _c\"> </span>strukturyzacji <span class=\"_ _c\"> </span>transakcji <span class=\"_ _c\"> </span>zabezpieczaj\u0105cej <span class=\"_ _c\"> </span>Jednostka <span class=\"_ _c\"> </span>Dominuj\u0105ca <span class=\"_ _14\"> </span>d\u0105\u017cy <span class=\"_ _d\"> </span>do <span class=\"_ _c\"> </span>maksymalnego <span class=\"_ _c\"> </span>dopasowania <span class=\"_ _14\"> </span>t<span class=\"_ _3\"></span>ych<span class=\"_ _4\"></span> parametr\u00f3w, aby z<span class=\"_ _4\"></span>minimaliz<span class=\"_ _4\"></span>owa\u0107 \u017ar<span class=\"_ _4\"></span>\u00f3d\u0142a nieefektywn<span class=\"_ _4\"></span>o\u015bci.<span class=\"ff2\"> </span>Jednostka Dominuj\u0105<span class=\"_ _4\"></span>ca kwantyf<span class=\"_ _4\"></span>ikuje wielk<span class=\"_ _4\"></span>o\u015b\u0107 ryzyka <span class=\"_ _4\"></span>rynkowego, na<span class=\"_ _4\"></span> jakie jest nara\u017cona <span class=\"_ _4\"></span>i stara si\u0119 <span class=\"_ _4\"></span>wyrazi\u0107 je sp\u00f3jn\u0105<span class=\"_ _4\"></span> i<span class=\"ff2\"> </span>\u0142\u0105czn\u0105 miar\u0105.  Sporz\u0105dzane  symula<span class=\"_ _4\"></span>cje  (m.in.  analizy  scenariusz<span class=\"_ _4\"></span>owe,  analizy  stress<span class=\"ff2\">-testingu  i backtestingu)  oraz<span class=\"_ _4\"></span>  kalkulowane<span class=\"_ _4\"></span> </span>miary <span class=\"_ _2\"> </span>ryzyka  stan<span class=\"ff3\">owi\u0105 <span class=\"_ _2\"> </span>wsparcie <span class=\"_ _2\"> </span>w  procesie <span class=\"_ _2\"> </span>zarz\u0105dzania <span class=\"_ _2\"> </span>ryzykiem  rynk<span class=\"_ _4\"></span>owym <span class=\"_ _2\"> </span>w  Grupie <span class=\"_ _2\"> </span>Kapita\u0142owej. <span class=\"_ _2\"> </span>Wykorzystywane </span>miary <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"></span>oparte <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _0\"></span>g\u0142\u00f3wnie <span class=\"_ _0\"></span>na<span class=\"ff2\"> modelowaniu <span class=\"_ _0\"></span>matematyczn<span class=\"_ _4\"></span>o-<span class=\"ff3\">statystycznym <span class=\"_ _0\"></span>bazuj\u0105cym <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>historycznych <span class=\"_ _0\"></span>i</span> <span class=\"ff3\">bie\u017c\u0105cych<span class=\"_ _4\"></span> </span></span>danych rynk<span class=\"_ _4\"></span>owych dotycz\u0105c<span class=\"_ _4\"></span>ych czynn<span class=\"_ _4\"></span>ik\u00f3w ryzyka <span class=\"_ _4\"></span>oraz uwzgl\u0119dnia<span class=\"_ _4\"></span>j\u0105 aktualn\u0105 eksp<span class=\"_ _4\"></span>ozycj\u0119 na<span class=\"ff2\"> ryzyk<span class=\"_ _4\"></span>o rynkowe. <span class=\"_ _4\"></span> </span>Jedn\u0105  z<span class=\"_ _4\"></span>  m<span class=\"_ _4\"></span>iar <span class=\"_ _2\"> </span>ryzyka  wykorzysty<span class=\"_ _4\"></span>wanych <span class=\"_ _12\"> </span>jako  na<span class=\"_ _4\"></span>rz\u0119dzie <span class=\"_ _2\"> </span>pomocnicze  w <span class=\"_ _2\"> </span>podejmowaniu <span class=\"_ _2\"> </span>decyzji  w <span class=\"_ _2\"> </span>procesie  zar<span class=\"_ _4\"></span>z\u0105dzania ryzykiem <span class=\"_ _3\"></span>rynkowym w <span class=\"_ _f\"></span>Jednostce<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>miara EaR <span class=\"_ _f\"></span><span class=\"ff2\">- <span class=\"_ _3\"></span></span>Ea<span class=\"_ _3\"></span>rnings <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>Risk <span class=\"_ _3\"></span>(zysk <span class=\"_ _3\"></span>netto nara\u017con<span class=\"ff2\">y <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ryzyko). <span class=\"_ _3\"></span>Miara <span class=\"_ _3\"></span>ta </span>dla <span class=\"_ _1\"> </span>zadanego <span class=\"_ _1\"> </span>prawdopodobie\u0144stwa <span class=\"_ _0\"> </span>wskazuje <span class=\"_ _2\"> </span>doln\u0105 <span class=\"_ _1\"> </span>progow\u0105 <span class=\"_ _1\"> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>zysku <span class=\"_ _1\"> </span>netto <span class=\"_ _1\"> </span>(np. <span class=\"_ _2\"> </span>z <span class=\"_ _1\"> </span>95% <span class=\"_ _1\"> </span>prawdopodobie\u0144stwem<span class=\"_ _4\"></span> zysk <span class=\"_ _f\"></span>netto <span class=\"_ _0\"></span>w <span class=\"ff3\">danym <span class=\"_ _0\"></span>roku <span class=\"_ _f\"></span>nie <span class=\"_ _0\"></span>b\u0119dzie <span class=\"_ _f\"></span>ni\u017cszy <span class=\"_ _0\"></span>ni\u017c\u2026). <span class=\"_ _f\"></span>Metodologia <span class=\"_ _f\"></span>EaR <span class=\"_ _0\"></span>umo\u017cliwia <span class=\"_ _f\"></span>kalkulacj\u0119 <span class=\"_ _0\"></span>zysku <span class=\"_ _f\"></span>netto <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>uwzgl\u0119dni<span class=\"_ _4\"></span>eniem </span>wp\u0142ywu <span class=\"_ _2\"> </span>zmian<span class=\"ff2\">  </span>r<span class=\"_ _4\"></span>ynkowych <span class=\"_ _2\"> </span>cen <span class=\"_ _2\"> </span>mie<span class=\"_ _3\"></span>dzi, <span class=\"_ _2\"> </span>srebra <span class=\"_ _2\"> </span>oraz <span class=\"_ _12\"> </span>kursu <span class=\"_ _2\"> </span>walutowego <span class=\"_ _2\"> </span>w  kon<span class=\"_ _4\"></span>tek\u015bcie <span class=\"_ _2\"> </span>plan\u00f3w <span class=\"_ _12\"> </span>bud\u017cetowy<span class=\"_ _4\"></span>ch. <span class=\"_ _2\"> </span>Dla  Grupy<span class=\"_ _4\"></span> KGHM INTER<span class=\"_ _4\"></span>NATIONAL LTD<span class=\"_ _4\"></span>. oraz <span class=\"_ _4\"></span>JV Sierra Gorda S.C<span class=\"_ _4\"></span>.M. kalkulow<span class=\"_ _4\"></span>ana jest miara <span class=\"_ _4\"></span>EBITDA-<span class=\"ls22\">at</span>-Risk. W zwi\u0105zku z ryzykiem ograniczenia produkcji (na przyk\u0142ad spowodowanym dzia\u0142aniem \u201esi\u0142y wy\u017cszej\u201d) lub<span class=\"ff2\"> niezrealizowania </span>zak\u0142adanej  wielko\u015bci  prz<span class=\"_ _4\"></span>ychod\u00f3w  walutowych,<span class=\"_ _4\"></span>  jak  i  zakupami  metali  zawartych  we<span class=\"ff2\"> wsadach  obcych,  ustalono  limit<span class=\"_ _4\"></span>y </span>zaanga\u017cowania w <span class=\"_ _4\"></span>instrument<span class=\"_ _4\"></span>y pochodne.<span class=\"ff2\"> </span>Dla Jednostki Dom<span class=\"_ _4\"></span>inuj\u0105cej lim<span class=\"_ _4\"></span>ity na rynk<span class=\"_ _4\"></span>u metali i walut<span class=\"_ _4\"></span>owym zosta\u0142y ustal<span class=\"_ _4\"></span>one:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">w <span class=\"_ _11\"> </span>wysoko\u015bci <span class=\"_ _15\"> </span>do <span class=\"_ _11\"> </span>85% <span class=\"_ _15\"> </span>wielko\u015bc<span class=\"_ _4\"></span>i <span class=\"_ _11\"> </span>planowanych <span class=\"_ _15\"> </span>miesi\u0119czn<span class=\"_ _4\"></span>ych <span class=\"_ _11\"> </span>wolumen\u00f3w <span class=\"_ _15\"> </span>sprz<span class=\"_ _4\"></span>eda\u017cy <span class=\"_ _11\"> </span>miedzi, <span class=\"_ _11\"> </span>srebra <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>z\u0142ota </span></span>z <span class=\"ff3\">wsad\u00f3w <span class=\"_ _15\"> </span>w\u0142asnych. <span class=\"_ _15\"> </span>Przy <span class=\"_ _14\"> </span>czym<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>w <span class=\"_ _15\"> </span>przypadku <span class=\"_ _14\"> </span>miedzi <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>srebra <span class=\"_ _15\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>50% <span class=\"_ _14\"> </span>w <span class=\"_ _15\"> </span>odniesieniu <span class=\"_ _15\"> </span>do <span class=\"_ _14\"> </span>instrum<span class=\"_ _4\"></span>ent\u00f3w </span>stanowi\u0105cych <span class=\"_ _f\"></span>obowi\u0105zki <span class=\"_ _f\"></span>Jednostki <span class=\"_ _f\"></span>Dominuj\u0105cej <span class=\"_ _0\"></span>(finansuj\u0105c<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>strategie <span class=\"_ _f\"></span>zabezpieczaj\u0105ce) <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>do <span class=\"_ _f\"></span>85% <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> odniesieniu<span class=\"_ _4\"></span> </span>do instrument\u00f3w <span class=\"_ _4\"></span>stanowi\u0105cyc<span class=\"_ _4\"></span>h prawa <span class=\"_ _4\"></span>Jednostki Dominuj\u0105<span class=\"_ _4\"></span>cej.<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">w <span class=\"_ _2\"> </span>wyso<span class=\"_ _3\"></span>ko\u015bci <span class=\"_ _2\"> </span>do  85% <span class=\"_ _2\"> </span>wie<span class=\"_ _3\"></span>lko\u015bci<span class=\"_ _4\"></span> <span class=\"_ _12\"> </span>planowanych <span class=\"_ _12\"> </span>miesi\u0119czn<span class=\"_ _4\"></span>ych  pr<span class=\"_ _4\"></span>zychod\u00f3w <span class=\"_ _12\"> </span>ze <span class=\"_ _12\"> </span>sprzeda\u017cy <span class=\"_ _2\"> </span>produkt\u00f3w  z <span class=\"_ _2\"> </span>wsad\u00f3w </span></span>w\u0142asnych <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>USD <span class=\"_ _1\"> </span>lub <span class=\"_ _2\"> </span>wielko\u015bci <span class=\"_ _1\"> </span>zakontraktowanych <span class=\"_ _1\"> </span>miesi\u0119cznych <span class=\"_ _1\"> </span>przep\u0142yw\u00f3w <span class=\"_ _1\"> </span>walutowych <span class=\"_ _2\"> </span>nett<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>w<span class=\"ff2\"> przypadku<span class=\"_ _4\"></span> </span>innych <span class=\"_ _2\"> </span>walut. <span class=\"_ _12\"> </span>Dla <span class=\"_ _2\"> </span>cel\u00f3w  ob<span class=\"_ _4\"></span>liczania <span class=\"_ _2\"> </span>limitu <span class=\"_ _2\"> </span>wydatki  z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>obs\u0142ugi <span class=\"_ _2\"> </span>zad\u0142u\u017cenia  w <span class=\"_ _2\"> </span>USD <span class=\"_ _2\"> </span>pomniejszaj\u0105 <span class=\"_ _2\"> </span>nomina\u0142 ekspozycji do za<span class=\"_ _4\"></span>bezpieczenia.<span class=\"_ _4\"></span> Odno\u015bnie <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>zmian st\u00f3p <span class=\"_ _3\"></span>procentowych <span class=\"_ _3\"></span>Jedn<span class=\"_ _4\"></span>ostka <span class=\"_ _3\"></span>Dominuj\u0105ca ust<span class=\"_ _3\"></span>ali\u0142a <span class=\"_ _3\"></span>limit zaanga\u017cowania <span class=\"_ _3\"></span>w instrumenty <span class=\"_ _3\"></span>pochodne do<span class=\"ls0\"> <span class=\"ff3\">100% war<span class=\"_ _4\"></span>to\u015bci nominalnej z<span class=\"_ _4\"></span>ad\u0142u\u017cenia w <span class=\"_ _4\"></span>ka\u017cdym <span class=\"_ _4\"></span>okresie odse<span class=\"_ _4\"></span>tkowym, wynikaj\u0105<span class=\"_ _4\"></span>cego z<span class=\"ff2\"> </span>podpisa<span class=\"_ _4\"></span>nych um\u00f3w.<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></span>Dla <span class=\"_ _3\"></span>wybranych sp\u00f3\u0142ek <span class=\"_ _3\"></span>wydobywcz<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>Grupy Kapita\u0142owej <span class=\"_ _3\"></span>limity zaanga\u017cowania <span class=\"_ _3\"></span>w instrumenty <span class=\"_ _3\"></span>pochodn<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>na<span class=\"ff2\"> <span class=\"ls16\">ry<span class=\"_ _3\"></span></span>nku miedzi </span>oraz <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku <span class=\"_ _f\"></span>walutowym <span class=\"_ _3\"></span>ustalono <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>poziomach <span class=\"_ _3\"></span>jak <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>Jednostce <span class=\"_ _f\"></span>Dominuj\u0105<span class=\"_ _4\"></span>cej, <span class=\"_ _3\"></span>natomiast <span class=\"_ _3\"></span>dla<span class=\"_ _3\"></span><span class=\"ff2\"> transakcji <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku <span class=\"_ _3\"></span>niklu, </span>srebra i <span class=\"ff3\">z\u0142ota <span class=\"_ _4\"></span>limit wynosi d<span class=\"_ _4\"></span>o 60% planowany<span class=\"_ _4\"></span>ch miesi\u0119czn<span class=\"_ _4\"></span>ych wolum<span class=\"_ _4\"></span>en\u00f3w sprz<span class=\"_ _4\"></span>eda\u017cy ze wsad<span class=\"_ _4\"></span>\u00f3w w\u0142asnych<span class=\"_ _4\"></span>. <span class=\"ff2\"> </span></span>Limity odnosz\u0105 <span class=\"_ _4\"></span>si\u0119 zar\u00f3wno d<span class=\"_ _4\"></span>o transakcji z<span class=\"_ _4\"></span>abezpieczaj\u0105cyc<span class=\"_ _4\"></span>h, jak <span class=\"_ _4\"></span>i do instrument\u00f3w f<span class=\"_ _4\"></span>inansuj\u0105cych <span class=\"_ _4\"></span>takie transakcj<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span>Maksymalny <span class=\"_ _3\"></span>horyzont <span class=\"_ _f\"></span>czasowy, <span class=\"_ _3\"></span>w<span class=\"_ _3\"></span> <span class=\"ff3\">obr\u0119bie <span class=\"_ _3\"></span>kt\u00f3rego <span class=\"_ _f\"></span>Grupa <span class=\"_ _3\"></span>Kapita\u0142owa <span class=\"_ _f\"></span>podejmuje <span class=\"_ _3\"></span>decyzje <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>zakresie <span class=\"_ _f\"></span>ograniczania <span class=\"_ _3\"></span>ryzyka </span>rynkowego, jest <span class=\"_ _3\"></span>zgodny z<span class=\"_ _3\"></span> proces<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>planowania techniczno-ekonomiczn<span class=\"_ _4\"></span>ego i <span class=\"_ _3\"></span>wynosi <span class=\"_ _3\"></span>5 lat, nato<span class=\"_ _3\"></span>mi<span class=\"_ _4\"></span>ast <span class=\"_ _3\"></span>w przypadku ryzyka stopy procento<span class=\"_ _4\"></span>wej obejmuje <span class=\"_ _4\"></span>okres d\u0142u<span class=\"_ _4\"></span>goterminow<span class=\"_ _4\"></span>ych zobow<span class=\"_ _4\"></span>i\u0105za\u0144 finansow<span class=\"_ _4\"></span>ych Grupy.<span class=\"ff2\"> </span>Nota 7.5.1.2 Ryzy<span class=\"_ _4\"></span>ko zmian <span class=\"_ _4\"></span>cen met<span class=\"_ _4\"></span>ali Jednostka Dominuj\u0105ca <span class=\"_ _4\"></span>nara\u017cona jest na <span class=\"_ _4\"></span>ryzyko zmian <span class=\"_ _4\"></span>cen sprzedawanych metali: m<span class=\"_ _4\"></span>iedzi, srebra, z\u0142ota i o\u0142owiu. Na<span class=\"_ _4\"></span>tomiast Grupa <span class=\"_ _1\"> </span>Kapita\u0142owa <span class=\"_ _1\"> </span>KGHM <span class=\"_ _1\"> </span>INTERNATIO<span class=\"_ _4\"></span>NAL <span class=\"_ _0\"> </span>LTD.<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>jest <span class=\"_ _2\"> </span>nara\u017cona <span class=\"_ _0\"> </span>na <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _1\"> </span>fluktuacji <span class=\"_ _1\"> </span>cen <span class=\"_ _2\"> </span>miedzi, <span class=\"_ _0\"></span>z\u0142ota, <span class=\"_ _1\"> </span>niklu, <span class=\"_ _2\"> </span>molibdenu,<span class=\"_ _4\"></span> platyny i palladu.<span class=\"_ _4\"></span> W <span class=\"_ _c\"> </span>Jednostce <span class=\"_ _c\"> </span>Do<span class=\"_ _3\"></span>minuj\u0105<span class=\"_ _4\"></span>cej <span class=\"_ _c\"> </span>oraz <span class=\"_ _c\"> </span>Grupie <span class=\"_ _d\"> </span>Kapita\u0142owa <span class=\"_ _c\"> </span>KGHM <span class=\"_ _c\"> </span>INTERNAT<span class=\"_ _3\"></span>IONAL <span class=\"_ _14\"> </span>LTD. <span class=\"_ _d\"> </span>formu\u0142y <span class=\"_ _c\"> </span>ustalania <span class=\"_ _c\"> </span>cen <span class=\"_ _d\"> </span>zawarte w <span class=\"ff3\">kontraktach <span class=\"_ _3\"></span>fizycznej <span class=\"_ _3\"></span>sprzeda\u017cy <span class=\"_ _3\"></span>oparte <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>g\u0142\u00f3wnie <span class=\"_ _f\"></span>na<span class=\"_ _3\"></span></span> <span class=\"ff3\">\u015bred<span class=\"_ _4\"></span>nich <span class=\"_ _3\"></span>miesi\u0119cznych <span class=\"_ _3\"></span>notowaniach <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>Londy\u0144skiej <span class=\"_ _3\"></span>Gie\u0142dy <span class=\"_ _3\"></span>Metali </span>w przypadku <span class=\"_ _10\"> </span>miedzi <span class=\"_ _11\"> </span>i innych <span class=\"_ _10\"> </span>metali <span class=\"_ _11\"> </span>podstawowych <span class=\"_ _10\"> </span>oraz <span class=\"_ _11\"> </span>z <span class=\"ff3\">Londy\u0144skiego <span class=\"_ _10\"> </span>Rynku <span class=\"_ _11\"> </span>Kruszc\u00f3w <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>o<span class=\"_ _3\"></span>dni<span class=\"_ _4\"></span>esieniu <span class=\"_ _10\"> </span>d<span class=\"_ _3\"></span><span class=\"ff2\">o <span class=\"_ _10\"> </span>met<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>i </span></span>szlachetnych.  W <span class=\"_ _19\"> </span>ramach <span class=\"_ _10\"> </span>polityki  handlowej, <span class=\"_ _19\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostka  Dominuj\u0105ca  oraz <span class=\"_ _10\"> </span>KGHM  INTERNATIONAL  LTD. <span class=\"_ _10\"> </span>ustalaj\u0105  baz\u0119 cenow\u0105 dla kon<span class=\"_ _4\"></span>trakt\u00f3w fizyczn<span class=\"_ _4\"></span>ych ja<span class=\"_ _4\"></span>ko \u015bredni\u0105 cen z<span class=\"_ _4\"></span> odpowiedni<span class=\"_ _4\"></span>ego miesi\u0105ca <span class=\"_ _4\"></span>w<span class=\"ff2\"> </span>przysz\u0142o\u015bci.<span class=\"ff2\"> </span>Trwa\u0142e <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>bezpo\u015bredni<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>powi\u0105zanie <span class=\"_ _11\"> </span>strumienia <span class=\"_ _11\"> </span>wp\u0142yw\u00f3w <span class=\"_ _15\"> </span>ze <span class=\"_ _11\"> </span>sprzeda\u017cy <span class=\"_ _11\"> </span>z <span class=\"_ _15\"> </span>cenami <span class=\"_ _11\"> </span>metali, <span class=\"_ _11\"> </span>przy <span class=\"_ _11\"> </span>jednoczesnym <span class=\"_ _11\"> </span>braku analogicznej <span class=\"_ _3\"></span>relacji <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>stronie <span class=\"_ _f\"></span>wydatk<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _3\"></span>prowadzi <span class=\"_ _f\"></span>do <span class=\"_ _3\"></span>powstania <span class=\"_ _f\"></span>ekspozycji <span class=\"_ _3\"></span>strategicznej. <span class=\"_ _3\"></span>Z <span class=\"_ _f\"></span>kolei <span class=\"_ _3\"></span>ekspozycja <span class=\"_ _3\"></span>operacyjna<span class=\"_ _3c\"> </span>wynika <span class=\"_ _15\"> </span>z <span class=\"ff3\">mo\u017cliwych <span class=\"_ _11\"> </span>niedopasowa\u0144 <span class=\"_ _15\"> </span>warunk\u00f3w <span class=\"_ _11\"> </span>cenowych <span class=\"_ _15\"> </span>kontrakt\u00f3w <span class=\"_ _15\"> </span>fizycznych <span class=\"_ _11\"> </span>wzgl\u0119dem<span class=\"_ _3\"></span></span> <span class=\"_ _15\"> </span><span class=\"ff3\">profilu <span class=\"_ _15\"> </span>funkcjonuj\u0105<span class=\"_ _4\"></span>ceg<span class=\"_ _4\"></span>o </span>w <span class=\"ff3\">Grupie, w sz<span class=\"_ _4\"></span>czeg\u00f3lno\u015bci <span class=\"_ _4\"></span>w<span class=\"ff2\"> zakresie r<span class=\"_ _4\"></span>eferencyjnych <span class=\"_ _4\"></span>cen i <span class=\"ff3\">okres\u00f3w <span class=\"_ _4\"></span>kwotowania.<span class=\"_ _3c\"> </span></span></span></span>Na <span class=\"_ _f\"></span>rynku <span class=\"_ _3\"></span>metali <span class=\"_ _f\"></span>Grupa <span class=\"_ _f\"></span>posiada <span class=\"_ _f\"></span>tzw. <span class=\"_ _f\"></span>pozycj\u0119 <span class=\"_ _f\"></span>d\u0142ug\u0105, <span class=\"_ _3\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>znaczy <span class=\"_ _f\"></span>nadwy\u017ck\u0119 <span class=\"_ _3\"></span>sprzeda\u017cy <span class=\"_ _f\"></span>nad <span class=\"_ _3\"></span>zakupami. <span class=\"_ _f\"></span>Analizuj\u0105c <span class=\"_ _3\"></span>ekspo<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ycj\u0119 strategiczn\u0105 <span class=\"_ _1\"> </span>Grupy <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _2\"> </span>rynkowe,<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>nale\u017cy <span class=\"_ _2\"> </span>pomniejszy\u0107 <span class=\"_ _1\"> </span>wolumen <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>metali <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>ilo\u015b\u0107 <span class=\"_ _1\"> </span>zakupionych <span class=\"_ _1\"> </span>metali <span class=\"_ _1\"> </span>we wsadach obcych<span class=\"_ _3c\"> </span>.<span class=\"_ _3c\"> </span>W tabeli poni\u017cej zaprezentowa<span class=\"_ _4\"></span>no ekspozycj\u0119 strate<span class=\"_ _4\"></span>giczn\u0105 Grupy Kapita\u0142owej <span class=\"ff2\">na ryzyko zmian cen miedzi i srebra w latach </span>2022<span class=\"ls0\">-</span>2023.<span class=\"ls0\"> </span>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12<span class=\"_ _4\"></span>.2023 od 01.01.202<span class=\"_ _4\"></span>2 do 31.12<span class=\"_ _4\"></span>.2022 Netto Sprzeda\u017c<span class=\"ff1\"> </span>Zakup Netto Sprzeda\u017c<span class=\"ff1\"> </span>Zakup Mied\u017a [t]<span class=\"ff1\"> </span>416 122 628 130 212 008 391 180 619 944 228 764 Srebro [t] 1 343 1 <span class=\"lse\">361</span> 18<span class=\"ls0\"> </span>1 322 1 347 25<span class=\"ls0\"> </span>Nomina\u0142 strategii zabezpieczaj\u0105c<span class=\"_ _4\"></span>ych cen\u0119 miedzi rozliczonych w 2023 r. stanowi\u0142 <span class=\"_ _3\"></span>oko\u0142<span class=\"_ _4\"></span>o 32% (w 2022 r. <span class=\"_ _3\"></span>25%) zrealizowanej<span class=\"_ _4\"></span> przez <span class=\"ff3\">Jednostk<span class=\"_ _4\"></span>\u0119 Dominuj\u0105c\u0105<span class=\"ff2\"> </span>ca\u0142k<span class=\"_ _4\"></span>owitej sprzeda\u017cy t<span class=\"_ _4\"></span>ego metalu (st<span class=\"_ _4\"></span>anowi\u0142o to ok<span class=\"_ _4\"></span>o\u0142o 50% sprzeda\u017c<span class=\"_ _4\"></span>y netto<span class=\"_ _3c\"> </span></span>1 w 2023 r<span class=\"_ _4\"></span>. i 42% w 2022 r.).  Nomina\u0142 strategii za<span class=\"_ _4\"></span>bezpieczaj\u0105c<span class=\"_ _4\"></span>ych cen\u0119 srebra rozlicz<span class=\"_ _4\"></span>onych w 202<span class=\"_ _4\"></span>3 r. stanowi\u0142 oko\u0142o 10% zrealiz<span class=\"_ _4\"></span>owanej przez J<span class=\"_ _4\"></span>ednostk\u0119 Dominuj\u0105c\u0105 ca\u0142k<span class=\"_ _4\"></span>owitej sprzeda<span class=\"_ _4\"></span>\u017cy<span class=\"ff2\"> tego metalu (24<span class=\"_ _4\"></span>% w 2022<span class=\"_ _4\"></span> r.). </span>Zgodnie <span class=\"_ _11\"> </span>z <span class=\"_ _15\"> </span>Polityk\u0105 <span class=\"_ _11\"> </span>Zarz\u0105dzania <span class=\"_ _11\"> </span>Ryzykiem <span class=\"_ _15\"> </span>Rynkowym,<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>2023 <span class=\"_ _11\"> </span>r. <span class=\"_ _15\"> </span>Jednostka <span class=\"_ _11\"> </span>Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105ca <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>bie<span class=\"_ _3\"></span>\u017c\u0105co <span class=\"_ _11\"> </span>monitorowa\u0142a<span class=\"_ _4\"></span> i <span class=\"ff3\">analizowa\u0142a <span class=\"_ _f\"></span>otoczenie <span class=\"_ _3\"></span>makroekonomiczne <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>sytuacj\u0119 <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>rynkach <span class=\"_ _3\"></span>finansowych, <span class=\"_ _f\"></span>a <span class=\"_ _0\"></span>tak\u017ce <span class=\"_ _f\"></span>identyfikowa\u0142a <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>dokonywa\u0142a </span>pomiar\u00f3w ryzyka ryn<span class=\"_ _4\"></span>kowego zwi\u0105z<span class=\"_ _4\"></span>anego<span class=\"ff2\"> </span>ze zmianami cen metali<span class=\"_ _4\"></span> (badanie wp\u0142ywu czynnik<span class=\"_ _4\"></span>\u00f3w ryzyka rynko<span class=\"_ _4\"></span>wego na wynik<span class=\"_ _4\"></span> finansowy, <span class=\"_ _2\"> </span>bilans, <span class=\"_ _2\"> </span>rachunek  pr<span class=\"_ _4\"></span>zep\u0142yw\u00f3w). <span class=\"_ _2\"> </span>W  20<span class=\"_ _4\"></span>23 <span class=\"_ _2\"> </span>r.  nie <span class=\"_ _2\"> </span>wdro\u017cono <span class=\"_ _2\"> </span>\u017cadnych  transa<span class=\"_ _4\"></span>kcji <span class=\"_ _2\"> </span>zabezpieczaj\u0105cych <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>rynkach miedzi <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>srebra. <span class=\"_ _0\"></span>Wszystkie <span class=\"_ _f\"></span>transakcje <span class=\"_ _f\"></span>pochodne <span class=\"_ _f\"></span>zawarte <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>poprzednich <span class=\"_ _0\"></span><span class=\"ff3\">okresach <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _f\"></span>strategicznego <span class=\"_ _f\"></span>zarz\u0105dzania </span>Sp\u00f3\u0142ki przed ryzyki<span class=\"_ _4\"></span>em zmian <span class=\"_ _4\"></span>cen metali z<span class=\"_ _4\"></span>osta\u0142y rozlicz<span class=\"_ _4\"></span>one. <span class=\"ff2\"> </span>W <span class=\"ff3\">ramach <span class=\"_ _3\"></span>zarz\u0105dzania <span class=\"_ _3\"></span>pozycj\u0105 <span class=\"_ _f\"></span>handlow\u0105 <span class=\"_ _f\"></span>netto<span class=\"_ _3c\"> </span></span>2 <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>2023 <span class=\"_ _3\"></span>r. <span class=\"_ _f\"></span>zawarto <span class=\"_ _f\"></span>tzw. <span class=\"_ _f\"></span>dostosowawcze <span class=\"_ _3\"></span>transakcje <span class=\"_ _3\"></span>pochodne <span class=\"_ _f\"></span>typu <span class=\"_ _f\"></span><span class=\"ff6\">swap</span> na<span class=\"ls0\"> <span class=\"ff3\">rynku miedzi <span class=\"_ _4\"></span>oraz z\u0142ota z<span class=\"_ _4\"></span> terminami z<span class=\"_ _4\"></span>apadalno\u015bci do czerwca<span class=\"_ _4\"></span> 20<span class=\"_ _4\"></span>24 r.<span class=\"ff2\"> </span></span></span>W  efekcie,  wed\u0142ug  stanu<span class=\"_ _4\"></span>  na  31<span class=\"_ _4\"></span>  grudnia  2023  r<span class=\"_ _4\"></span>.  Jednostka  Dominuj\u0105ca  p<span class=\"_ _4\"></span>osiada\u0142a  otwart<span class=\"_ _4\"></span>e  pozycje  w  ins<span class=\"_ _4\"></span>trumentach<span class=\"_ _4\"></span> pochodnych <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>rynku <span class=\"_ _f\"></span>metali <span class=\"_ _f\"></span>zawarte <span class=\"_ _0\"></span>wy\u0142\u0105cznie <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _f\"></span>zarz\u0105dzania <span class=\"_ _f\"></span>pozycj\u0105 <span class=\"_ _0\"></span>handlow\u0105 <span class=\"_ _f\"></span>netto <span class=\"_ _f\"></span>(dla <span class=\"_ _0\"></span>9,2 <span class=\"_ _f\"></span>tys. <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>on <span class=\"_ _f\"></span>miedzi<span class=\"_ _3\"></span><span class=\"ff2 ls2c\">, </span>18,3 <span class=\"ff3\">tys. uncji <span class=\"_ _4\"></span>z\u0142ota) z<span class=\"ff2\"> terminami <span class=\"_ _4\"></span>rozliczenia d<span class=\"_ _4\"></span>o czerwca 20<span class=\"_ _4\"></span>24 r. </span></span>Wed\u0142ug <span class=\"_ _f\"></span>stanu <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>grudnia <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca <span class=\"_ _3\"></span>posiada\u0142a <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>twarte <span class=\"_ _3\"></span>pozycje <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>instrumentach <span class=\"_ _f\"></span>pochodnych <span class=\"_ _3\"></span>na rynku <span class=\"_ _10\"> </span>miedzi <span class=\"_ _11\"> </span>dla 193,5 <span class=\"ff3\">tys. <span class=\"_ _11\"> </span>ton <span class=\"_ _10\"> </span>(w <span class=\"_ _11\"> </span>tym: <span class=\"_ _11\"> </span>189 <span class=\"_ _11\"> </span>tys. <span class=\"_ _11\"> </span>ton <span class=\"_ _11\"> </span>wynika\u0142o <span class=\"_ _10\"> </span>ze <span class=\"_ _11\"> </span>strategicznego <span class=\"_ _11\"> </span>zarz\u0105dzania <span class=\"_ _10\"> </span>ryzykiem <span class=\"_ _11\"> </span>rynkowym, </span>natomiast <span class=\"_ _3\"></span>4,3 tys. <span class=\"ff3\">ton <span class=\"_ _3\"></span>zawarte <span class=\"_ _3\"></span>zosta\u0142o <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _3\"></span>zarz\u0105dzania <span class=\"_ _3\"></span>pozycj\u0105 <span class=\"_ _f\"></span>handlow\u0105 <span class=\"_ _3\"></span>netto) <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>4,2 <span class=\"_ _3\"></span>mln <span class=\"_ _f\"></span>uncji <span class=\"_ _f\"></span>troja\u0144skich </span>srebra. W  2022  r.  oraz  w  20<span class=\"_ _4\"></span>23  r.  KGH<span class=\"_ _4\"></span>M  INTERNATIO<span class=\"_ _4\"></span>NAL  LTD.  ani <span class=\"_ _12\"> </span>\u017cadna  ze  sp\u00f3\u0142ek  wyd<span class=\"_ _4\"></span>obywczy<span class=\"_ _4\"></span>ch  nie  wdr<span class=\"_ _4\"></span>o\u017cy\u0142y<span class=\"_ _3\"></span><span class=\"ff2\">  transakcji<span class=\"_ _4\"></span> </span>terminowych na<span class=\"_ _4\"></span> rynku metali<span class=\"_ _4\"></span>. <span class=\"fsc\"> </span>Na<span class=\"ls0\"> <span class=\"ff3\">dzie\u0144 <span class=\"_ _10\"> </span>31 <span class=\"_ _10\"> </span>grudnia <span class=\"_ _10\"> </span>2023 <span class=\"_ _10\"> </span>r. <span class=\"_ _11\"> </span>ryzyko <span class=\"_ _10\"> </span>zmian <span class=\"_ _10\"> </span>cen <span class=\"_ _10\"> </span>metali <span class=\"_ _10\"> </span>dotyczy\u0142o <span class=\"_ _10\"> </span>tak\u017ce <span class=\"_ _10\"> </span>instrument\u00f3w <span class=\"_ _10\"> </span>pochodn<span class=\"_ _4\"></span>ych <span class=\"_ _10\"> </span>wbudowanych </span></span>w <span class=\"ff3\">kontraktach <span class=\"_ _4\"></span>zakupu wsad\u00f3w <span class=\"_ _4\"></span>obcych, <span class=\"_ _4\"></span>zawartych prz<span class=\"_ _4\"></span>ez Jedn<span class=\"_ _4\"></span>ostk\u0119 Dominuj\u0105c\u0105.<span class=\"ff2\"> </span></span>1 <span class=\"ff5\">Sprzeda\u017c mi<span class=\"_ _3\"></span>edzi pomniejszona o zakupy mi<span class=\"_ _3\"></span>edzi we wsadach obcych.<span class=\"_ _3\"></span></span> 2 <span class=\"ff5\">Stosowane<span class=\"_ _3\"></span> w celu reagowania na zmiany u<span class=\"_ _3\"></span>stale\u0144 kontraktowych klien<span class=\"_ _3\"></span>t\u00f3w, wyst\u0119puj\u0105ce niestandard<span class=\"_ _3\"></span>owe warunki cenowe przy<span class=\"_ _3\"></span> sprzeda\u017c<span class=\"_ _3\"></span></span>y m<span class=\"_ _3\"></span>etali oraz zakupy m<span class=\"_ _3\"></span>ateria\u0142\u00f3w miedziono\u015bn<span class=\"_ _3\"></span>ych.<span class=\"ff18 fs1\"> </span>Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci Grupy <span class=\"_ _4\"></span>Kapita\u0142owej na r<span class=\"_ _4\"></span>yzyko zmian <span class=\"_ _4\"></span>cen miedzi, <span class=\"_ _4\"></span>srebra i z\u0142ot<span class=\"_ _4\"></span>a w latach <span class=\"ff1 lsf\">2022<span class=\"ls0\">-</span>2023<span class=\"ls0\"> </span></span>Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia finansowe<span class=\"_ _3\"></span></span> na dzie\u0144 31.12.202<span class=\"_ _3\"></span>3<span class=\"ff1\"> </span>Warto\u015b\u0107 <span class=\"ff1\"> </span>nara\u017cona <span class=\"ff1\"> </span>na ryzyko Warto\u015b\u0107 <span class=\"ff1\"> </span>bilansowa 31.12.2023<span class=\"_ _3\"></span> Zmiana cen MIEDZI <span class=\"_ _3\"></span>[USD/t] Zmiana cen Z\u0141OTA [<span class=\"_ _3\"></span>USD/uncj\u0119]<span class=\"ff1\"> </span>10 102 (+21%)<span class=\"_ _3\"></span> 6 579 (-21%) 2 391 (+16%) 1 738 (-16%) wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Cu)<span class=\"_ _3\"></span> (5) (5) (28)<span class=\"ls0\"> </span>- 47<span class=\"ls0\"> </span>- - - Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Au)<span class=\"_ _3\"></span> (5) (5) - - - - (19)<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>Wbudowane in<span class=\"_ _3\"></span>strumenty pochodn<span class=\"_ _3\"></span>e (Cu, Au) (26) (26) (78)<span class=\"ls0\"> </span>- 99<span class=\"ls0\"> </span>- (24)<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy<span class=\"ff1\"> </span>(106) - 146<span class=\"ls0\"> </span>- (43) 54<span class=\"ls0\"> </span>Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span><span class=\"ff1\"> </span>- - - - - - Aktywa i <span class=\"ff4\">zobowi<span class=\"_ _3\"></span>\u0105zania finansowe<span class=\"_ _3\"></span></span> na dzie\u0144 31.12.202<span class=\"_ _3\"></span>2<span class=\"ff1\"> </span>Warto\u015b\u0107 <span class=\"ff1\"> </span>nara\u017cona <span class=\"ff1\"> </span>na ryzyko Warto\u015b\u0107 <span class=\"ff1\"> </span>bilansowa 31.12.2022 Zmiana cen MIEDZI <span class=\"_ _3\"></span>[USD/t] Zmiana cen Z\u0141OTA [<span class=\"_ _3\"></span>USD/uncj\u0119]<span class=\"ff1\"> </span>Zmiana cen SREB<span class=\"_ _3\"></span>RA [USD/uncj\u0119]<span class=\"ff1\"> </span>10 293 (+23%)<span class=\"_ _3\"></span> 6 463 (-23%) 2 107 (+15%) 1 524 (-16%) 31,69 (+32%) 17,06 (-29%)<span class=\"_ _3\"></span> wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>wynik  finansowy<span class=\"ff7 fs8 fc0\"> </span>wynik  finansowy pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _3\"></span> </span>ca\u0142kowite dochody wynik  finansowy pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Cu)<span class=\"_ _3\"></span> 161<span class=\"ls0\"> </span>161<span class=\"ls0\"> </span>(49)<span class=\"ls0\"> </span>(1<span class=\"ls0\"> 026) </span>17<span class=\"ls0\"> </span>935<span class=\"ls0\"> </span>- - - - - - Pochodne in<span class=\"_ _3\"></span>strumenty finansowe (Ag)<span class=\"_ _3\"></span> 50<span class=\"ls0\"> </span>50<span class=\"ls0\"> </span>- - - - - - 2 (67)<span class=\"ls0\"> </span>(17)<span class=\"ls0\"> </span>106<span class=\"ls0\"> </span>Pochodne i<span class=\"_ _3\"></span>nstrumenty finansowe (Au)<span class=\"_ _3\"></span> (10) (10) - - - - (22)<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>- - - - Wbudowane <span class=\"_ _3\"></span>instrumenty pochod<span class=\"_ _3\"></span>ne (Cu, Ag, Au) (43) (43) (164) - 161<span class=\"ls0\"> </span>- (24)<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>- - - - Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy<span class=\"ff1\"> </span>(213) - 178<span class=\"ls0\"> </span>- (46) 56<span class=\"ls0\"> </span>2 - (17) - Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span><span class=\"ff1\"> </span>- (1<span class=\"ls0\"> <span class=\"ls3\">026)</span> </span>- 935<span class=\"ls0\"> </span>- - - (67) - 106<span class=\"ls0\"> </span>Do <span class=\"_ _3\"></span>wyznacz<span class=\"_ _4\"></span>enia <span class=\"_ _3\"></span>zakr<span class=\"_ _4\"></span>esu <span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>otencjalnych zmian <span class=\"_ _3\"></span>cen metali dla <span class=\"_ _3\"></span>cel\u00f3w <span class=\"_ _3\"></span>analizy wra\u017cliwo\u015bci towarowych czynnik\u00f3w <span class=\"_ _3\"></span>ryzyka (mied\u017a, srebr<span class=\"_ _3\"></span>o, <span class=\"_ _3\"></span>z\u0142oto) wykorzystan<span class=\"_ _4\"></span>o <span class=\"_ _3\"></span>powraca<span class=\"_ _4\"></span>j\u0105cy do <span class=\"_ _3\"></span>\u015bredniej model <span class=\"_ _3\"></span>Schwartz<span class=\"_ _4\"></span>a (geometryczny <span class=\"_ _4\"></span>proces Orns<span class=\"_ _4\"></span>teina-Uhlenbecka).<span class=\"_ _4\"></span> Nota 7.5.1.3 Ryzy<span class=\"_ _4\"></span>ko zmian <span class=\"_ _4\"></span>kurs\u00f3w walutowyc<span class=\"_ _4\"></span>h<span class=\"ff1\"> </span>W  odniesieniu <span class=\"_ _2\"> </span>do<span class=\"_ _3\"></span>  r<span class=\"_ _4\"></span>yzyka  zm<span class=\"_ _4\"></span>ian  kur<span class=\"_ _4\"></span>s\u00f3w  walutowych <span class=\"_ _12\"> </span>w  Grupie  Ka<span class=\"_ _4\"></span>pita\u0142owej  KGH<span class=\"_ _4\"></span>M  Polska  Mied\u017a  S.A. <span class=\"_ _12\"> </span>identyfikowan<span class=\"_ _4\"></span>e s\u0105<span class=\"ff2 ls0\"> <span class=\"ff3\">nast\u0119puj\u0105ce r<span class=\"_ _4\"></span>odzaje ekspoz<span class=\"_ _4\"></span>ycji:<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">ekspozycja <span class=\"_ _1f\"> </span>transak<span class=\"_ _4\"></span>cyjna <span class=\"_ _1f\"> </span>dotycz\u0105ca <span class=\"_ _1f\"> </span>zmienno\u015bci <span class=\"_ _1f\"> </span>warto\u015bci <span class=\"_ _1f\"> </span>prz<span class=\"_ _4\"></span>ep\u0142yw\u00f3w <span class=\"_ _1f\"> </span>pieni\u0119\u017cnych <span class=\"_ _1f\"> </span>w <span class=\"_ _1f\"> </span>walucie <span class=\"_ _1f\"> </span>bazowej </span></span>(funkcjonalnej),<span class=\"_ _4\"></span> \u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">ekspozycja <span class=\"_ _2\"> </span>dotycz\u0105ca <span class=\"_ _12\"> </span>zmienno\u015b<span class=\"_ _4\"></span>ci  wa<span class=\"_ _4\"></span>rto\u015bci <span class=\"_ _12\"> </span>wybranych <span class=\"_ _2\"> </span>pozycji  s<span class=\"_ _4\"></span>prawozdania <span class=\"_ _2\"> </span>z  sytuacji  <span class=\"ff2\">finans<span class=\"_ _4\"></span>owej <span class=\"_ _2\"> </span>w<span class=\"_ _3\"></span> waluci<span class=\"_ _4\"></span>e </span></span></span>bazowej (funkcj<span class=\"_ _4\"></span>onalnej). \u0179r\u00f3d\u0142em e<span class=\"_ _3\"></span>ksp<span class=\"_ _4\"></span>ozycji t<span class=\"_ _3\"></span>ransakc<span class=\"_ _4\"></span>yjnej na <span class=\"_ _3\"></span>ryzyko <span class=\"_ _3\"></span>walutowe s\u0105 <span class=\"_ _3\"></span>kontrakty skutkuj\u0105ce <span class=\"_ _3\"></span>przep<span class=\"_ _4\"></span>\u0142ywami pieni\u0119\u017cnymi, <span class=\"_ _3\"></span>kt\u00f3rych warto\u015b\u0107 w  wa<span class=\"_ _4\"></span>lucie  baz<span class=\"_ _4\"></span>owej <span class=\"_ _12\"> </span>(funkcj<span class=\"_ _4\"></span>onalnej) <span class=\"_ _12\"> </span>jest <span class=\"_ _12\"> </span>uzale\u017cniona <span class=\"_ _2\"> </span>od  prz<span class=\"_ _4\"></span>ysz\u0142ych <span class=\"_ _2\"> </span>po<span class=\"_ _3\"></span>ziom<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _12\"> </span>kurs\u00f3w <span class=\"_ _12\"> </span>walut <span class=\"_ _2\"> </span>obcych<span class=\"_ _3\"></span><span class=\"ff2\">  </span>wzgl<span class=\"_ _4\"></span>\u0119dem <span class=\"_ _2\"> </span>waluty bazowej (funkcj<span class=\"_ _4\"></span>onalnej). P<span class=\"_ _4\"></span>rzep\u0142ywy pieni\u0119\u017cne na<span class=\"_ _4\"></span>ra\u017cone na<span class=\"_ _4\"></span> ryzyk<span class=\"_ _4\"></span>o walutowe m<span class=\"_ _4\"></span>og\u0105 posiada<span class=\"_ _4\"></span>\u0107 nast\u0119puj\u0105c<span class=\"_ _4\"></span>e charakteryst<span class=\"_ _4\"></span>yki:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">denominowa<span class=\"_ _4\"></span>nie <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>walutach <span class=\"_ _11\"> </span>obcych <span class=\"_ _15\"> </span><span class=\"ff3\">\u2013</span> <span class=\"_ _14\"> </span><span class=\"ff3\">przep\u0142ywy <span class=\"_ _15\"> </span>realizowan<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>s\u0105 <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>walutach <span class=\"_ _15\"> </span>obcych <span class=\"_ _15\"> </span>innych <span class=\"_ _11\"> </span>ni\u017c <span class=\"_ _14\"> </span>waluta </span></span></span>funkcjonalna, \u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">indeksowani<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>kursu <span class=\"_ _11\"> </span>walut <span class=\"_ _11\"> </span>obcych <span class=\"_ _11\"> </span><span class=\"ff3\">\u2013</span> <span class=\"_ _15\"> </span><span class=\"ff3\">przep\u0142yw<span class=\"_ _4\"></span>y <span class=\"_ _11\"> </span>mog\u0105 <span class=\"_ _11\"> </span>by\u0107 <span class=\"_ _11\"> </span>realizowane <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>walucie <span class=\"_ _10\"> </span>bazowej, <span class=\"_ _11\"> </span>lecz <span class=\"_ _11\"> </span>cena </span></span></span>(np. metalu) jes<span class=\"_ _4\"></span>t ustalana w inn<span class=\"_ _4\"></span>ej wa<span class=\"_ _4\"></span>lucie obcej. Kluczowym <span class=\"_ _3\"></span>\u017ar\u00f3d\u0142em <span class=\"_ _f\"></span>ekspozycji <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>ryzyko <span class=\"_ _0\"></span>walutowe <span class=\"_ _3\"></span>w <span class=\"_ _0\"></span>dzia\u0142alno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _f\"></span>biznesowej <span class=\"_ _f\"></span>Jednostki <span class=\"_ _3\"></span>Do<span class=\"_ _3\"></span>min<span class=\"_ _4\"></span>uj\u0105cej <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _f\"></span>wp\u0142ywy <span class=\"_ _f\"></span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>tytu\u0142u sprzeda\u017cy produk<span class=\"_ _4\"></span>t\u00f3w (w cz\u0119\u015b<span class=\"_ _4\"></span>ci dotycz\u0105<span class=\"_ _4\"></span>cej cen metali,<span class=\"_ _4\"></span> premii prz<span class=\"_ _4\"></span>erobowej i pro<span class=\"_ _4\"></span>ducencki<span class=\"_ _4\"></span>ej).<span class=\"ff2\"> </span>\u0179r\u00f3d\u0142em  ekspozycji <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>ryzyko  walutowe <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _10\"> </span>r\u00f3wnie\u017c <span class=\"_ _10\"> </span>pozycje  skonsolidowanego  sprawozdania  z <span class=\"_ _10\"> </span>syt<span class=\"_ _3\"></span>uac<span class=\"_ _4\"></span>ji <span class=\"_ _10\"> </span>finansowej<span class=\"_ _4\"></span> w <span class=\"ff3\">walutach <span class=\"_ _0\"></span>obcych, <span class=\"_ _0\"> </span>kt\u00f3<span class=\"_ _3\"></span>re <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>gruncie <span class=\"_ _0\"></span>obowi\u0105zuj\u0105cych <span class=\"_ _0\"> </span>zasad <span class=\"_ _1\"> </span>rachunkowo\u015bci, <span class=\"_ _1\"> </span>podlegaj\u0105 <span class=\"_ _0\"></span>przeliczeniu <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>bazie <span class=\"_ _1\"> </span>bie\u017c\u0105cego<span class=\"_ _4\"></span> </span>kursu waluty obcej wzgl\u0119dem wa<span class=\"_ _4\"></span>luty bazowej (funkcjonaln<span class=\"_ _4\"></span>ej) w zwi\u0105zku z rozliczeniem lub okres<span class=\"_ _4\"></span>ow\u0105 wycen\u0105, w tym tak\u017ce z <span class=\"_ _15\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>przeliczenia <span class=\"_ _15\"> </span>sprawozda\u0144 <span class=\"_ _15\"> </span>jednostek <span class=\"_ _15\"> </span>zagraniczn<span class=\"_ _4\"></span>ych. <span class=\"_ _15\"> </span>Zmiany <span class=\"_ _15\"> </span>warto\u015bci <span class=\"_ _15\"> </span>bilansowych <span class=\"_ _11\"> </span>taki<span class=\"_ _3\"></span>ch <span class=\"_ _15\"> </span>pozycji <span class=\"_ _15\"> </span>pomi\u0119dzy momentami wyc<span class=\"_ _4\"></span>eny wp\u0142ywa<span class=\"_ _4\"></span>j\u0105 na zm<span class=\"_ _4\"></span>ienno\u015b\u0107 zysku/straty n<span class=\"_ _4\"></span>etto lub<span class=\"_ _4\"></span> pozosta\u0142ych ca<span class=\"_ _4\"></span>\u0142kowitych do<span class=\"_ _4\"></span>chod\u00f3w.<span class=\"ff2\"> </span>Ekspozycja na <span class=\"_ _4\"></span>ryzyko walutow<span class=\"_ _4\"></span>e pozycj<span class=\"_ _4\"></span>i skonsolido<span class=\"_ _4\"></span>wanego spraw<span class=\"_ _4\"></span>ozdania z <span class=\"_ _4\"></span>sytuacji finans<span class=\"_ _4\"></span>owej dot<span class=\"_ _4\"></span>yczy w <span class=\"ff3\">szczeg\u00f3lno\u015bci:</span> \u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">nale\u017cno\u015bci i zob<span class=\"_ _4\"></span>owi\u0105za\u0144 handl<span class=\"_ _4\"></span>owych z tytu\u0142u <span class=\"_ _4\"></span>sprzeda\u017cy <span class=\"_ _4\"></span>i zakup\u00f3w <span class=\"_ _4\"></span>denominowan<span class=\"_ _4\"></span>ych w<span class=\"ff2\"> walutach obc<span class=\"_ _4\"></span>ych, </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">nale\u017cno\u015bci finansow<span class=\"_ _4\"></span>ych z tytu\u0142u <span class=\"_ _4\"></span>po\u017cyczek <span class=\"_ _4\"></span>udzielonych <span class=\"_ _4\"></span>w walutach <span class=\"_ _4\"></span>obcych,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">zobowi\u0105za\u0144 finans<span class=\"_ _4\"></span>owych z <span class=\"_ _4\"></span>tytu\u0142u za<span class=\"_ _4\"></span>d\u0142u\u017cenia w walutach <span class=\"_ _4\"></span>obcych,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">\u015brodk\u00f3w pieni\u0119\u017cny<span class=\"_ _4\"></span>ch w walutach<span class=\"_ _4\"></span> obcych,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">instrument<span class=\"ff3\">\u00f3w po<span class=\"_ _4\"></span>chodnych na r<span class=\"_ _4\"></span>ynku metali.<span class=\"ff2\"> </span></span></span></span>W <span class=\"_ _10\"> </span>przypadku <span class=\"_ _10\"> </span>rynku <span class=\"_ _11\"> </span>walutowego, <span class=\"_ _10\"> </span>nomina\u0142 <span class=\"_ _11\"> </span>rozliczonych <span class=\"_ _10\"> </span>transakcji <span class=\"_ _10\"> </span>zabezpieczaj\u0105cych <span class=\"_ _10\"> </span>przychody <span class=\"_ _10\"> </span>ze<span class=\"_ _3\"></span><span class=\"ff2\"> </span>sprzeda\u017cy <span class=\"_ _10\"> </span>metali stanowi\u0142 oko\u0142o 26% (w<span class=\"ff2\"> </span>2022 r. 20%) ca\u0142<span class=\"_ _3\"></span>kowity<span class=\"_ _4\"></span>ch przychod\u00f3w ze sprzeda\u017cy miedzi i srebra zrealizowanych przez Jednost<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>\u0119 Dominuj\u0105c\u0105 w<span class=\"ff2\"> <span class=\"_ _4\"></span>2023 r<span class=\"_ _4\"></span>.  </span>W <span class=\"_ _2f\"> </span>2023 <span class=\"_ _2f\"> </span>r. <span class=\"_ _32\"> </span>w <span class=\"_ _2f\"> </span>ramach <span class=\"_ _2f\"> </span>dynamicznego <span class=\"_ _2f\"> </span>zarz\u0105dzania <span class=\"_ _22\"> </span>o<span class=\"_ _3\"></span>twar<span class=\"_ _4\"></span>t\u0105 <span class=\"_ _2f\"> </span>pozycj\u0105 <span class=\"_ _2f\"> </span>zabezpieczaj\u0105c\u0105 <span class=\"_ _2f\"> </span>Jednostka <span class=\"_ _2f\"> </span>Dominuj\u0105ca zrestrukturyzowa<span class=\"_ _4\"></span>\u0142a <span class=\"_ _3\"></span>pozycj\u0119 <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rynku <span class=\"_ _3\"></span>walutowym<span class=\"_ _4\"></span>. <span class=\"_ _3\"></span>Zamkni\u0119ta <span class=\"_ _3\"></span>zos<span class=\"_ _4\"></span>ta\u0142a <span class=\"_ _3\"></span>cz\u0119\u015b\u0107 <span class=\"_ _3\"></span>struktur o<span class=\"_ _3\"></span>pcyjnych <span class=\"_ _3\"></span><span class=\"ff6\">korytarz<span class=\"ff2\"> <span class=\"_ _3\"></span></span></span>zabezpieczaj\u0105cy<span class=\"_ _4\"></span>ch przychody ze spr<span class=\"_ _4\"></span>zeda\u017cy w<span class=\"ff2\"> </span>okresie od lipca <span class=\"_ _4\"></span>2023 r<span class=\"_ _4\"></span>. do grudnia 2024 r. dla \u0142\u0105cznego n<span class=\"_ _4\"></span>omina\u0142u 990 m<span class=\"_ _4\"></span>ln USD (po 55 mln <span class=\"_ _4\"></span>USD miesi\u0119cznie), <span class=\"_ _2\"> </span>co <span class=\"_ _12\"> </span>skutkowa\u0142o <span class=\"_ _2\"> </span>dodatnim <span class=\"_ _2\"> </span>przep\u0142ywem <span class=\"_ _2\"> </span>z  tytu\u0142u <span class=\"_ _2\"> </span>premii <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>pcyjny<span class=\"_ _4\"></span>ch <span class=\"_ _2\"> </span>ok.  533<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>mln  P<span class=\"_ _4\"></span>LN <span class=\"_ _12\"> </span>w <span class=\"_ _2\"> </span>I  p\u00f3\u0142roczu <span class=\"_ _2\"> </span>2023 <span class=\"_ _2\"> </span>r. Zakumulo<span class=\"ff3\">wany w ka<span class=\"_ _4\"></span>pita\u0142ach dod<span class=\"_ _4\"></span>atni wynik z<span class=\"ff2\"> </span>zabezpieczenia <span class=\"_ _4\"></span>zosta\u0142 cz<span class=\"_ _4\"></span>\u0119\u015bciowo odzwierciedl<span class=\"_ _4\"></span>ony w wyniku op<span class=\"_ _4\"></span>eracyjnym w <span class=\"_ _4\"></span>II </span>p\u00f3\u0142roczu  2023 <span class=\"_ _19\"> </span>r. <span class=\"_ _10\"> </span>(\u0142\u0105cznie <span class=\"_ _10\"> </span>171 <span class=\"_ _10\"> </span>mln <span class=\"_ _19\"> </span>PLN) <span class=\"_ _10\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>b\u0119dzie  systematycznie  o<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>oszony  do<span class=\"_ _3\"></span>  wyniku <span class=\"_ _10\"> </span>operacyjnego  przez <span class=\"_ _19\"> </span>kolejne miesi\u0105ce <span class=\"_ _1\"> </span>2024 <span class=\"_ _1\"> </span>r. <span class=\"_ _1\"> </span>(\u0142\u0105cznie <span class=\"_ _1\"> </span>345 <span class=\"_ _1\"> </span>mln <span class=\"_ _2\"> </span>PLN)<span class=\"ff2 lsd\">. <span class=\"_ _1\"> </span><span class=\"ls0\">Ponadto <span class=\"_ _1\"> </span>zrestrukturyzowa<span class=\"_ _4\"></span>no <span class=\"_ _1\"> </span>struktury <span class=\"_ _1\"> </span><span class=\"ff6\">korytarz</span> <span class=\"_ _1\"> </span><span class=\"ff3\">zabezpieczaj\u0105ce <span class=\"_ _1\"> </span>przychody <span class=\"_ _1\"> </span>ze </span></span></span>sprzeda\u017cy <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>2024 <span class=\"_ _f\"></span>r. <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>nomina<span class=\"_ _4\"></span>\u0142u <span class=\"_ _f\"></span>660<span class=\"ff2\"> mln USD <span class=\"_ _0\"></span>(po <span class=\"_ _f\"></span>55 </span>mln <span class=\"_ _0\"></span>USD <span class=\"_ _f\"></span>miesi\u0119cznie), <span class=\"_ _f\"></span>przekszta\u0142caj\u0105c <span class=\"_ _f\"></span>je <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> struktury <span class=\"_ _f\"></span><span class=\"ff6\">put <span class=\"_ _0\"></span>spread<span class=\"_ _3c\"> </span></span></span>3<span class=\"_ _3c\"> </span>i otwieraj\u0105c w pe<span class=\"_ _4\"></span>\u0142ni partycypacj<span class=\"_ _4\"></span>\u0119 w ewen<span class=\"_ _4\"></span>tualnych wz<span class=\"_ _4\"></span>rostach k<span class=\"ff2\">ursu USD<span class=\"_ _4\"></span>/PLN. </span>W  efekcie  na  dzie\u0144  31  grudnia  2023  r.  Jednostka  Dominuj\u0105ca  posiada\u0142a  otwart\u0105  pozycj<span class=\"_ _4\"></span>\u0119  na  rynku  walutowym  dla nomina\u0142u <span class=\"_ _f\"></span>660 <span class=\"_ _f\"></span>mln <span class=\"_ _f\"></span>USD <span class=\"_ _0\"></span>(2<span class=\"ff2\"> 955 <span class=\"_ _f\"></span>mln <span class=\"_ _f\"></span>USD <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>31 <span class=\"_ _f\"></span>grudnia <span class=\"_ _f\"></span>2022 <span class=\"_ _f\"></span>r.) <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ransakcje <span class=\"_ _3\"></span>CIRS <span class=\"_ _0\"></span>(<span class=\"ff6\">Cross <span class=\"_ _0\"></span>Currency <span class=\"_ _3\"></span>Interest <span class=\"_ _0\"></span>Rate <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>wap</span> <span class=\"_ _3\"></span>-<span class=\"_ _3\"></span> </span>swap <span class=\"_ _f\"></span>walutowo-pro<span class=\"ff3\">centowy) <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>nomina\u0142u <span class=\"_ _f\"></span>2<span class=\"_ _3\"></span></span> <span class=\"ff3\">mld <span class=\"_ _f\"></span>PLN, <span class=\"_ _f\"></span>zabezpieczaj\u0105ce <span class=\"_ _0\"></span>zar\u00f3wno <span class=\"_ _0\"></span>przychody <span class=\"_ _f\"></span>ze <span class=\"_ _0\"></span>sprzeda\u017cy <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>walucie, <span class=\"_ _0\"></span>jak <span class=\"_ _3\"></span></span> i zmienne oproc<span class=\"_ _4\"></span>entowanie wy<span class=\"_ _4\"></span>emitowan<span class=\"_ _4\"></span>ych obligacji. Poni\u017csza <span class=\"_ _13\"> </span>tabela <span class=\"_ _13\"> </span>prezentuje <span class=\"_ _13\"> </span>skr\u00f3cone <span class=\"_ _13\"> </span>zestawienie<span class=\"ff2\"> <span class=\"_ _17\"> </span>otwart<span class=\"_ _4\"></span>ych <span class=\"_ _13\"> </span>transakcji <span class=\"_ _13\"> </span>w <span class=\"_ _13\"> </span>instrumentach <span class=\"_ _13\"> </span>pochodnych <span class=\"_ _13\"> </span>Jednostki </span>Domi<span class=\"ff3\">nuj\u0105cej <span class=\"_ _12\"> </span>na</span> rynku <span class=\"_ _2\"> </span>walutowym  na<span class=\"_ _4\"></span>  3<span class=\"_ _4\"></span>1  grudnia<span class=\"_ _4\"></span>  2023 <span class=\"_ _2\"> </span>r.  (zabezpieczony  wolum<span class=\"_ _4\"></span>en <span class=\"_ _2\"> </span>w  prezentowanych <span class=\"_ _2\"> </span>okresach  jest<span class=\"_ _4\"></span> roz\u0142o\u017cony r\u00f3wn<span class=\"_ _4\"></span>omiernie w<span class=\"ff2\"> </span>podz<span class=\"_ _4\"></span>iale miesi<span class=\"_ _4\"></span>\u0119cznym)<span class=\"ff2\">. </span>3 <span class=\"ff6 fs3\">Struktury op<span class=\"_ _3\"></span>cy<span class=\"ff5\">jne put spread wyzn<span class=\"_ _3\"></span>aczone zosta\u0142y jako zabezpie<span class=\"_ _3\"></span>czaj\u0105ce przychody ze sp<span class=\"_ _3\"></span>rzeda\u017cy. </span></span> Zabezpieczenie r<span class=\"_ _4\"></span>yzyka zmi<span class=\"_ _4\"></span>an kursu <span class=\"_ _4\"></span>walutowego US<span class=\"_ _4\"></span>D/ PLN <span class=\"ff4\">\u2013</span> instrumenty p<span class=\"_ _4\"></span>ochodne otw<span class=\"_ _4\"></span>arte na 3<span class=\"_ _4\"></span>1 grudnia 20<span class=\"_ _4\"></span>23 r. Poni\u017csza tabela prezentuj<span class=\"_ _4\"></span>e skr\u00f3cone zestaw<span class=\"_ _4\"></span>ienie otwartych tra<span class=\"_ _4\"></span>nsakcji w instrum<span class=\"_ _4\"></span>entach pochodny<span class=\"_ _4\"></span>ch na rynku walutowym na <span class=\"_ _1\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _1\"> </span>2022 <span class=\"_ _1\"> </span>r. <span class=\"_ _2\"> </span>(<span class=\"ff3\">zabezpieczony <span class=\"_ _1\"> </span>wolumen <span class=\"_ _0\"></span>w <span class=\"_ _2\"> </span>prezentowa<span class=\"_ _4\"></span>nych <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kresach<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>roz\u0142o\u017cony <span class=\"_ _2\"> </span>r\u00f3wnomiernie <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>podziale<span class=\"_ _4\"></span> </span>miesi\u0119cznym)<span class=\"ff2\">.<span class=\"_ _4\"></span><span class=\"ff1 fc2\"> </span></span>Zabezpieczenie r<span class=\"_ _4\"></span>yzyka zmi<span class=\"_ _4\"></span>an kursu <span class=\"_ _4\"></span>walutowego US<span class=\"_ _4\"></span>D/ PLN <span class=\"ff4\">\u2013</span> instrumenty p<span class=\"_ _4\"></span>ochodne otw<span class=\"_ _4\"></span>arte na 3<span class=\"_ _4\"></span>1 grudnia 20<span class=\"_ _4\"></span>22 r. Zabezpieczenie r<span class=\"_ _4\"></span>yzyka walut<span class=\"_ _4\"></span>owo-<span class=\"ff4\">procent<span class=\"_ _4\"></span>owego zwi<span class=\"_ _4\"></span>\u0105zanego <span class=\"_ _4\"></span>z emisj\u0105 obl<span class=\"_ _4\"></span>igacji o zmiennym <span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>procen<span class=\"_ _4\"></span>towaniu w <span class=\"_ _4\"></span>PLN \u2013<span class=\"ff1\"> </span></span>instrumenty poch<span class=\"_ _4\"></span>odne otw<span class=\"_ _4\"></span>arte na 31 grudni<span class=\"_ _4\"></span>a 2023 r. <span class=\"_ _4\"></span>oraz na 3<span class=\"_ _4\"></span>1 grudnia 2<span class=\"_ _4\"></span>022 r.<span class=\"fc0\"> </span>Instrument<span class=\"ff2 fc0\"> </span>Nomina\u0142<span class=\"ff2 fc0\"> </span>\u015arednia stopa procentowa<span class=\"_ _3\"></span> \u015aredni kurs <span class=\"ff1\"> </span>wymiany<span class=\"ff2 fc0\"> </span>[mln PLN]<span class=\"ff1\"> </span>[<span class=\"ff3\">sta\u0142a stopa % dla </span>USD] [USD/PLN] VI  2024<span class=\"ls0\"> </span>CIRS 400<span class=\"ls0\"> </span>3,23%<span class=\"ls0\"> </span>3,78<span class=\"ls0\"> </span>VI 2029<span class=\"ls0\"> </span>CIRS 1 600 3,94%<span class=\"ls0\"> </span>3,81<span class=\"ls0\"> </span>SUMA  2 000<span class=\"ls0\"> </span>Zestawienie otwarty<span class=\"_ _4\"></span>ch transakcji<span class=\"_ _4\"></span> pochodnych zawartych <span class=\"ff3\">przez krajowe sp\u00f3\u0142ki na rynku walutow<span class=\"_ _4\"></span>ym nie jest prezentowan<span class=\"_ _4\"></span>e </span>ze wzgl\u0119du na ma<span class=\"_ _4\"></span>\u0142\u0105 istotn<span class=\"_ _4\"></span>o\u015b\u0107 dla Grupy <span class=\"_ _4\"></span>Kapita\u0142owej.<span class=\"ff2\"> </span>W <span class=\"_ _f\"></span>ramach <span class=\"_ _f\"></span>zarz\u0105dzania <span class=\"_ _f\"></span>ryzykiem <span class=\"_ _f\"></span>walutowym <span class=\"_ _0\"></span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105<span class=\"_ _4\"></span>ca <span class=\"_ _f\"></span>stosuje <span class=\"_ _f\"></span>he<span class=\"_ _3\"></span>dging <span class=\"_ _3\"></span>naturalny <span class=\"_ _f\"></span>po<span class=\"_ _3\"></span>legaj\u0105c<span class=\"_ _4\"></span>y <span class=\"_ _f\"></span>na<span class=\"_ _3\"></span><span class=\"ff2\"> </span>zaci\u0105ganiu<span class=\"_ _4\"></span> kredyt\u00f3w <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>walutach, <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>kt\u00f3rych<span class=\"ff2\"> <span class=\"_ _0\"></span></span>osi\u0105ga <span class=\"_ _0\"></span>przychody. <span class=\"_ _f\"></span>Warto\u015b\u0107 <span class=\"_ _0\"></span>kredyt\u00f3w <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>po<span class=\"_ _3\"></span>\u017cycz<span class=\"_ _4\"></span>ek <span class=\"_ _f\"></span>inwestycyjnych <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _f\"></span>2<span class=\"_ _3\"></span>023 <span class=\"_ _f\"></span>r. zaci\u0105gni\u0119tych w <span class=\"_ _4\"></span>walucie USD, <span class=\"_ _4\"></span>po przeliczeni<span class=\"_ _4\"></span>u na PLN wyni<span class=\"_ _4\"></span>os\u0142a <span class=\"ff2\">2 737 <span class=\"_ _4\"></span>mln PLN (na <span class=\"lse\">31</span> grud<span class=\"_ _4\"></span>nia 2022<span class=\"_ _4\"></span> r. 3 <span class=\"lse\">435 </span>mln PLN).  </span>Poni\u017csze  tab<span class=\"_ _4\"></span>ele  prezent<span class=\"_ _4\"></span>uj\u0105  stru<span class=\"_ _4\"></span>ktur\u0119  walut<span class=\"_ _4\"></span>ow\u0105  instrum<span class=\"_ _4\"></span>ent\u00f3w  finansowych <span class=\"_ _12\"> </span>nara\u017con<span class=\"_ _4\"></span>ych  na <span class=\"_ _12\"> </span>ryzyko  walut<span class=\"_ _4\"></span>owe  (zmiany kurs\u00f3w USD/PLN , EUR/<span class=\"ff2\">PLN oraz CAD/PLN) </span>Grupy Kapita\u0142ow<span class=\"_ _4\"></span>ej KGHM Polska Mied\u017a S.A. oraz analiz\u0119 wra\u017cliwo\u015b<span class=\"_ _4\"></span>ci na ryzyko zmian <span class=\"_ _f\"></span>kurs\u00f3w <span class=\"_ _f\"></span>walutowych. <span class=\"_ _3\"></span>Do<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>wyznaczenia <span class=\"_ _f\"></span>zakresu <span class=\"_ _f\"></span>potencjalnych <span class=\"_ _3\"></span>zmian <span class=\"_ _f\"></span>kurs\u00f3w <span class=\"_ _f\"></span>USD/PLN, <span class=\"_ _f\"></span>EUR/P<span class=\"_ _3\"></span><span class=\"ff2\">LN <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _3\"></span>CAD/PLN <span class=\"_ _f\"></span>dla </span>cel\u00f3w analizy wr<span class=\"_ _4\"></span>a\u017cliwo\u015bci wyk<span class=\"_ _4\"></span>orzystan<span class=\"_ _4\"></span>o model Blacka<span class=\"ff2\">-Sch<span class=\"_ _4\"></span>olesa (geom<span class=\"_ _4\"></span>etryczny ruch <span class=\"_ _4\"></span>Browna).  </span>Nomina\u0142<span class=\"ff1\"> </span>\u015aredniowa\u017cony ku<span class=\"_ _3\"></span>rs wykonania opcji<span class=\"_ _3\"></span><span class=\"ff1\"> </span>\u015aredniowa\u017cony <span class=\"_ _3\"></span><span class=\"ff1\"> </span>poziom premii<span class=\"_ _3\"></span> Efektywny poziom <span class=\"_ _3\"></span> zabezpieczenia<span class=\"_ _3\"></span> Instrument/  struktura opcyjna<span class=\"_ _3\"></span> sprzeda\u017c <span class=\"ff1\"> </span>opcji sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff1\"> </span>zakup  opcji <span class=\"ff4\">sprzeda\u017cy<span class=\"_ _3\"></span></span> sprzeda\u017c <span class=\"ff1\"> </span>opcji kupna<span class=\"_ _3\"></span> ograniczenie zabezpieczenia<span class=\"ff2\"> </span>zabezpieczenie kursu walutowego <span class=\"ff1\"> </span>ograniczenie partycypacji<span class=\"ff1\"> </span>[mln USD]<span class=\"ff1\"> </span>[USD/PLN]<span class=\"ff1\"> </span>[USD/PLN]<span class=\"ff1\"> </span>[USD/PLN]<span class=\"ff1\"> </span>[PLN za 1 USD]<span class=\"ff1\"> </span>[USD/PLN]<span class=\"ff1\"> </span>I p\u00f3\u0142. 2024<span class=\"ls0\"> </span>put spread 330,00 3,60<span class=\"ls0\"> </span>4,48<span class=\"ls0\"> </span>- (0,01) 4,47<span class=\"ls0\"> </span>II p\u00f3\u0142. 2024<span class=\"ls0\"> </span>put spread 330,00 3,60<span class=\"ls0\"> </span>4,48<span class=\"ls0\"> </span>- 0,01<span class=\"ls0\"> </span>4,49<span class=\"ls0\"> </span>SUMA 2024<span class=\"ff2 fc0\"> </span>660,00 Nomina\u0142<span class=\"ff1\"> </span>\u015aredniowa\u017cony ku<span class=\"_ _3\"></span>rs wykonania opcji<span class=\"_ _3\"></span><span class=\"ff1\"> </span>\u015aredniowa\u017cony <span class=\"_ _3\"></span><span class=\"ff1\"> </span>poziom premii<span class=\"_ _3\"></span> Efektywny poziom <span class=\"_ _3\"></span> zabezpieczenia<span class=\"_ _3\"></span> Instrument/  struktura opcyjna<span class=\"_ _3\"></span> sprzeda\u017c <span class=\"ff1\"> </span>opcji sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff1\"> </span>zakup  opcji sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff1\"> </span>sprzeda\u017c <span class=\"ff1\"> </span>opcji kupna<span class=\"_ _3\"></span> ograniczen<span class=\"_ _3\"></span>ie zabezpieczen<span class=\"_ _3\"></span>ia<span class=\"ff2\"> </span>zabezpieczen<span class=\"_ _3\"></span>ie kursu walut<span class=\"_ _3\"></span>owego <span class=\"ff1\"> </span>ograniczen<span class=\"_ _3\"></span>ie partycypacji<span class=\"ff1\"> </span>[mln USD]<span class=\"ff1\"> </span>[USD/PLN]<span class=\"ff1\"> </span>[USD/PLN]<span class=\"ff1\"> </span>[USD/PLN]<span class=\"ff1\"> </span>[PLN za 1 USD]<span class=\"ff1\"> </span>[USD/PLN]<span class=\"ff1\"> </span>2023<span class=\"ls0\"> </span>mewa 135,00 3,30<span class=\"ls0\"> </span>4,00<span class=\"ls0\"> </span>4,60<span class=\"ls0\"> </span>(0,00) 4,00<span class=\"ls0\"> </span>mewa 180,00<span class=\"ls0\"> </span>3,30<span class=\"ls0\"> </span>3,90<span class=\"ls0\"> </span>4,50<span class=\"ls0\"> </span>0,03<span class=\"ls0\"> </span>3,93<span class=\"ls0\"> </span>korytarz 660,00 - 4,48<span class=\"ls0\"> </span>5,48<span class=\"ls0\"> </span>(0,03) 4,45<span class=\"ls0\"> </span>korytarz 660,00 - 4,69<span class=\"ls0\"> </span>6,09<span class=\"ls0\"> </span>(0,05) 4,64<span class=\"ls0\"> </span>SUMA 2023<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>1 635,00 2024<span class=\"ls0\"> </span>korytarz 660,00 - 4,48<span class=\"ls0\"> </span>5,48<span class=\"ls0\"> </span>(0,00) 4,48<span class=\"ls0\"> </span>korytarz 660,00 - 4,69<span class=\"ls0\"> </span>6,09<span class=\"ls0\"> </span>(0,01) 4,68<span class=\"ls0\"> </span>SUMA 2024<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>1 320,00<span class=\"_ _3c\"> </span> Instrumenty fin<span class=\"_ _4\"></span>ansowe<span class=\"fs3\"> </span>Warto\u015b\u0107 nara\u017c<span class=\"_ _4\"></span>ona na ryzy<span class=\"_ _4\"></span>ko na 31.12.20<span class=\"_ _4\"></span>23<span class=\"ff1\"> </span>razem mln PL<span class=\"_ _4\"></span>N mln USD mln EUR mln CAD Udzia\u0142y i akcje<span class=\"_ _4\"></span><span class=\"ff2\"> </span>4 - - 1 Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w <span class=\"ff2\"> </span>524<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>34<span class=\"ls0\"> </span>8 \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne i ekwiwalen<span class=\"_ _4\"></span>ty <span class=\"ff2\"> </span>1 306 280<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e po\u017cyczki <span class=\"_ _4\"></span>udzielone na rz<span class=\"_ _4\"></span>ecz wsp\u00f3lnego przed<span class=\"_ _4\"></span>si\u0119wzi\u0119cia<span class=\"ff2\"> </span>9 096<span class=\"ls0\"> </span>2 311 - - Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe <span class=\"ff2\"> </span>174<span class=\"ls0\"> </span>30<span class=\"ls0\"> </span>1 17<span class=\"ls0\"> </span>Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe* 292<span class=\"ls0\"> </span>9<span class=\"fs6\"> </span>- - Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w i <span class=\"_ _4\"></span>podobne<span class=\"ff2\"> </span>(2 238) (229) (298) (14) Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u zad\u0142u\u017ce<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span>(2 828) (695) (10) (16) Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span>(18) (1) (3) - * W <span class=\"_ _3\"></span>pozycji <span class=\"_ _f\"></span>pochod<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>instrumenty <span class=\"_ _f\"></span>finansowe <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span><span class=\"ff5\">kolumn<span class=\"_ _3\"></span>ie <span class=\"_ _3\"></span>\u201emln <span class=\"_ _3\"></span>USD\u201d <span class=\"_ _3\"></span>zapre<span class=\"_ _3\"></span>zentowane <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>tran<span class=\"_ _3\"></span>sakcje <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ryn<span class=\"_ _3\"></span>ku <span class=\"_ _3\"></span>metali, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>wycen<span class=\"_ _3\"></span>iane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>USD </span>i <span class=\"ff5\">przeliczan<span class=\"_ _3\"></span>e <span class=\"_ _f\"> </span>n<span class=\"_ _3\"></span>a <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N <span class=\"_ _f\"> </span>p<span class=\"_ _3\"></span>o <span class=\"_ _f\"> </span>ku<span class=\"_ _3\"></span>rsie <span class=\"_ _0\"> </span>z <span class=\"_ _0\"> </span>dnia <span class=\"_ _0\"> </span>ko\u0144cz\u0105cego<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>okres <span class=\"_ _0\"> </span>sp<span class=\"_ _3\"></span>rawozdawczy, <span class=\"_ _0\"> </span>nat<span class=\"_ _3\"></span>omiast <span class=\"_ _0\"> </span>kolumna <span class=\"_ _0\"> </span>\u201eraze<span class=\"_ _3\"></span>m <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>ln <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N\u201d <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>wzgl\u0119dnia <span class=\"_ _0\"> </span>r\u00f3wnie\u017c<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wart<span class=\"_ _0\"> </span>o\u015b\u0107 </span>godziw\u0105 in<span class=\"_ _3\"></span>strument\u00f3w pochodnych w<span class=\"_ _3\"></span>ycenianych<span class=\"_ _3\"></span> wy\u0142\u0105cznie w PLN, kt\u00f3rych<span class=\"_ _3\"></span> wycena zale\u017cy od kurs\u00f3w<span class=\"_ _3\"></span> walutowych.<span class=\"ff2\"> </span>Instrumenty fin<span class=\"_ _4\"></span>ansowe<span class=\"fs3\"> </span>Warto\u015b\u0107 nara\u017c<span class=\"_ _4\"></span>ona na ryzy<span class=\"_ _4\"></span>ko na 31.12.20<span class=\"_ _4\"></span>22<span class=\"ff1\"> </span>razem mln PL<span class=\"_ _4\"></span>N mln USD mln EUR mln CAD Udzia\u0142y i akcje<span class=\"_ _4\"></span><span class=\"ff2\"> </span>4 - - 1 Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w <span class=\"ff2\"> </span>776<span class=\"ls0\"> </span>140<span class=\"ls0\"> </span>30<span class=\"ls0\"> </span>5 \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne i ekwiwalen<span class=\"_ _4\"></span>ty <span class=\"ff2\"> </span>868<span class=\"ls0\"> </span>163<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>D\u0142ugoterminow<span class=\"_ _4\"></span>e po\u017cyczki <span class=\"_ _4\"></span>udzielone na rz<span class=\"_ _4\"></span>ecz wsp\u00f3lnego przed<span class=\"_ _4\"></span>si\u0119wzi\u0119cia<span class=\"ff2\"> </span>9 603 2 182 - - Pozosta\u0142e aktywa<span class=\"_ _4\"></span> finansowe <span class=\"ff2\"> </span>234<span class=\"ls0\"> </span>44<span class=\"ls0\"> </span>- 12<span class=\"ls0\"> </span>Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe* 357<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>- - Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w i <span class=\"_ _4\"></span>podobne<span class=\"ff2\"> </span>(1<span class=\"ls0\"> <span class=\"lsf\">063)</span> </span>(153) (75) (11) Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u zad\u0142u\u017ce<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span>(3<span class=\"ls0\"> <span class=\"lsf\">578)</span> </span>(793) (10) (13) Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania finan<span class=\"_ _4\"></span>sowe<span class=\"ff2\"> </span>(49) (9) (2) - * W <span class=\"_ _3\"></span>pozycji <span class=\"_ _f\"></span>pochod<span class=\"_ _3\"></span>ne <span class=\"_ _3\"></span>instrumenty <span class=\"_ _f\"></span>finansowe <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span><span class=\"ff5\">kolumn<span class=\"_ _3\"></span>ie <span class=\"_ _3\"></span>\u201emln <span class=\"_ _3\"></span>USD\u201d <span class=\"_ _3\"></span>zapre<span class=\"_ _3\"></span>zentowane <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>tran<span class=\"_ _3\"></span>sakcje <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>ryn<span class=\"_ _3\"></span>ku <span class=\"_ _3\"></span>metali, <span class=\"_ _3\"></span>kt\u00f3re <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _3\"></span>wycen<span class=\"_ _3\"></span>iane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>USD </span>i <span class=\"ff5\">przeliczan<span class=\"_ _3\"></span>e <span class=\"_ _f\"> </span>n<span class=\"_ _3\"></span>a <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N <span class=\"_ _f\"> </span>p<span class=\"_ _3\"></span>o <span class=\"_ _f\"> </span>ku<span class=\"_ _3\"></span>rsie <span class=\"_ _0\"> </span>z <span class=\"_ _0\"> </span>dnia <span class=\"_ _0\"> </span>ko\u0144cz\u0105cego<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>okres <span class=\"_ _0\"> </span>sp<span class=\"_ _3\"></span>rawozdawczy, <span class=\"_ _0\"> </span>nat<span class=\"_ _3\"></span>omiast <span class=\"_ _0\"> </span>kolumna <span class=\"_ _0\"> </span>\u201eraze<span class=\"_ _3\"></span>m <span class=\"_ _f\"></span>m<span class=\"_ _3\"></span>ln <span class=\"_ _f\"> </span>PL<span class=\"_ _3\"></span>N\u201d <span class=\"_ _f\"></span>u<span class=\"_ _3\"></span>wzgl\u0119dnia <span class=\"_ _0\"> </span>r\u00f3wnie\u017c<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wart<span class=\"_ _0\"> </span>o\u015b\u0107 </span>godziw\u0105 in<span class=\"_ _3\"></span>strument\u00f3w pochodnych w<span class=\"_ _3\"></span>ycenianych<span class=\"_ _3\"></span> wy\u0142\u0105cznie w PLN, kt\u00f3rych<span class=\"_ _3\"></span> wycena zale\u017cy od kurs\u00f3w<span class=\"_ _3\"></span> walutowych.<span class=\"_ _3c\"> </span>Analiza wra\u017cliw<span class=\"_ _4\"></span>o\u015bci Grupy Kap<span class=\"_ _4\"></span>ita\u0142owej na r<span class=\"_ _4\"></span>yzyko zmian <span class=\"_ _4\"></span>kurs\u00f3w w<span class=\"_ _4\"></span>alutowych w<span class=\"_ _4\"></span> 2023 r<span class=\"_ _4\"></span>. i 2022 r.<span class=\"ff2 fc0\"> </span>Warto\u015b\u0107 nara\u017cona na ryzyko Warto\u015b\u0107 bilansowa 31.12.2023 Zmiana kursu USD/PL<span class=\"_ _3\"></span>N Zmiana kursu EU<span class=\"_ _3\"></span>R/PLN Zmiana kursu CAD/<span class=\"_ _3\"></span>PLN 4,46 (+13%) 3,50 (-11%) 4,79 (+10%) 4,13 (-5%) 3,27 (+10%) 2,77(-7%) Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia</span> finansowe na dzie<span class=\"_ _3\"></span>\u0144 31.12.2023<span class=\"_ _3\"></span><span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>wynik finansowy wynik finansowy<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>Udzia\u0142y i akcje<span class=\"_ _3\"></span><span class=\"ff2\"> </span>4 829<span class=\"ls0\"> </span>- - - - - - - - Nale\u017cno\u015bci od od<span class=\"_ _3\"></span>biorc\u00f3w <span class=\"ff2\"> </span>524<span class=\"ls0\"> </span>932<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>- (38)<span class=\"ls0\"> </span>- 15<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>2 (2)<span class=\"ls0\"> </span>\u015arodki pieni<span class=\"_ _3\"></span>\u0119\u017cne i ekwiwalenty<span class=\"ff2\"> </span>1 306<span class=\"ls0\"> </span>1 729<span class=\"ls0\"> </span>148<span class=\"ls0\"> </span>- (121) - 14<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>7 (5)<span class=\"ls0\"> </span>D\u0142ugoterminowe<span class=\"_ _3\"></span> po\u017cyczki udzielone <span class=\"_ _3\"></span><span class=\"ff2\"> </span>na <span class=\"ff3\">rzecz wsp\u00f3lne<span class=\"_ _3\"></span>go przedsi\u0119wzi\u0119c<span class=\"_ _3\"></span>ia</span> 9 096<span class=\"ls0\"> </span>9 <span class=\"ls3\">096</span> 1 223 - (997) - - - - - Pozosta\u0142e aktywa fi<span class=\"_ _3\"></span>nansowe <span class=\"ff2\"> </span>174<span class=\"ls0\"> </span>847<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>- (13)<span class=\"ls0\"> </span>- - - 5 (3)<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe 292<span class=\"ls0\"> </span>292<span class=\"ls0\"> </span>(4) (500) 4 413<span class=\"ls0\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>- - Zobowi\u0105zania wob<span class=\"_ _3\"></span>ec dostawc\u00f3w <span class=\"_ _3\"></span><span class=\"ff2\"> </span>i podobne (2 238) (6<span class=\"ls0\"> <span class=\"ls3\">385)</span> </span>(121) - 99<span class=\"ls0\"> </span>- (131) - 64<span class=\"ls0\"> </span>- Zobowi\u0105zania z tytu\u0142u z<span class=\"_ _3\"></span>ad\u0142u\u017cenia<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(2 828) (5<span class=\"ls0\"> <span class=\"ls3\">725)</span> </span>(368) - 300<span class=\"ls0\"> </span>- (4)<span class=\"ls0\"> </span>2 (5)<span class=\"ls0\"> </span>3 Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(18) (321) (1)<span class=\"ls0\"> </span>- 1 - (1)<span class=\"ls0\"> </span>1 - - Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy <span class=\"ff2\"> </span>940<span class=\"ls0\"> </span>(765) (107) (11) 73<span class=\"ls0\"> </span>(7) Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody <span class=\"_ _3\"></span><span class=\"ff2\"> </span>(500) 413<span class=\"ls0\"> </span>Warto\u015b\u0107 nara\u017cona na ryzyko Warto\u015b\u0107 bilansowa 31.12.2022 Zmiana kursu USD/PL<span class=\"_ _3\"></span>N Zmiana kursu EU<span class=\"_ _3\"></span>R/PLN Zmiana kursu <span class=\"_ _3\"></span>CAD/PLN 5,03 (+14%) 3,91 (-11%) 5,18 (+10%) 4,48 (-5%) 3,68 (+13%) 2,88 (-11%) Aktywa i <span class=\"ff4\">zobowi\u0105za<span class=\"_ _3\"></span>nia</span> finansowe na dzie<span class=\"_ _3\"></span>\u0144 31.12.2022<span class=\"_ _3\"></span><span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e <span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>ca\u0142kowite dochody<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>wynik finansowy wynik finansowy<span class=\"ff1\"> </span>wynik finansowy<span class=\"ff1\"> </span>Udzia\u0142y i akcje<span class=\"_ _3\"></span><span class=\"ff2\"> </span>4 521<span class=\"ls0\"> </span>- - - - - - - - Nale\u017cno\u015bci od od<span class=\"_ _3\"></span>biorc\u00f3w <span class=\"ff2\"> </span>776<span class=\"ls0\"> </span>1 178<span class=\"ls0\"> </span>88<span class=\"ls0\"> </span>- (68)<span class=\"ls0\"> </span>- 15<span class=\"ls0\"> </span>(6)<span class=\"ls0\"> </span>2 (2)<span class=\"ls0\"> </span>\u015arodki pieni<span class=\"_ _3\"></span>\u0119\u017cne i ekwiwalenty<span class=\"ff2\"> </span>868<span class=\"ls0\"> </span>1 200<span class=\"ls0\"> </span>102<span class=\"ls0\"> </span>- (79)<span class=\"ls0\"> </span>- 10<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>7 (6)<span class=\"ls0\"> </span>D\u0142ugoterminowe<span class=\"_ _3\"></span> po\u017cyczki udzielone n<span class=\"_ _3\"></span>a rzecz <span class=\"ff3\">wsp\u00f3lne<span class=\"_ _3\"></span>go przedsi\u0119wzi\u0119cia<span class=\"_ _3\"></span></span> 9 603<span class=\"ls0\"> </span>9 603<span class=\"ff7 fs8 ls0\"> </span>1 372 - (1<span class=\"ls0\"> 065) </span>- - - - - Pozosta\u0142e aktywa fi<span class=\"_ _3\"></span>nansowe <span class=\"ff2\"> </span>234<span class=\"ls0\"> </span>890<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>- (21)<span class=\"ls0\"> </span>- - - 5 (4)<span class=\"ls0\"> </span>Pochodne in<span class=\"_ _3\"></span>strumenty finansowe 357<span class=\"ls0\"> </span>357<span class=\"ls0\"> </span>(3)<span class=\"fs5 ls0\"> </span>(1<span class=\"ls0\"> 197)<span class=\"fs5\"> </span></span>(6)<span class=\"fs5 ls0\"> </span>1 193<span class=\"fs5\"> </span>(2)<span class=\"ls0\"> </span>1 - - Zobowi\u0105zania wob<span class=\"_ _3\"></span>ec dostawc\u00f3w <span class=\"_ _3\"></span><span class=\"ff2\"> </span>i podobne (1<span class=\"ls0\"> <span class=\"ls3\">063)</span> </span>(3<span class=\"ls0\"> <span class=\"ls3\">280)</span> </span>(96)<span class=\"ls0\"> </span>- 75<span class=\"ls0\"> </span>- (37)<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>(5)<span class=\"ls0\"> </span>4 Zobowi\u0105zania z tytu\u0142u <span class=\"_ _3\"></span>zad\u0142u\u017cenia<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(3<span class=\"ls0\"> <span class=\"ls3\">578)</span> </span>(6<span class=\"ls0\"> <span class=\"ls3\">443)</span> </span>(499) - 387<span class=\"ls0\"> </span>- (5)<span class=\"ls0\"> </span>2 (5)<span class=\"ls0\"> </span>5 Pozosta\u0142e zobowi\u0105z<span class=\"_ _3\"></span>ania finansowe<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(49) (211) (6)<span class=\"ls0\"> </span>- 4 - (1)<span class=\"ls0\"> </span>- - - Wp\u0142yw na wynik <span class=\"_ _3\"></span>finansowy <span class=\"ff2\"> </span>986<span class=\"ls0\"> </span>- (773) - (20) 9 4 (3) Wp\u0142yw na pozos<span class=\"_ _3\"></span>ta\u0142e ca\u0142kowite dochody <span class=\"_ _3\"></span><span class=\"ff1\"> </span>(1<span class=\"ls0\"> <span class=\"ls3\">197)</span> </span>1 193<span class=\"ls0\"> </span>- - - - <div class=\"c w2 h0 gs106d\"><div class=\"t m0 x2d h18 y5f ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h8 ya44 ff4 fs6 fc2 sc0 ls0 ws0\">Nota 7.5.1.4 Ryzy<span class=\"_ _4\"></span>ko zmian <span class=\"_ _4\"></span>st\u00f3p pr<span class=\"_ _4\"></span>ocentowych<span class=\"ff1\"> </span></div><div class=\"t m0 x2d h8 ya6c ff3 fs6 fc0 sc0 ls0 ws0\">Na <span class=\"_ _f\"></span>ryzyko <span class=\"_ _f\"></span>st\u00f3p <span class=\"_ _f\"></span>procentowych <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>2023 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>nara\u017cona <span class=\"_ _f\"></span>by\u0142a <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>zwi\u0105zku <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>udzielonymi <span class=\"_ _f\"></span>po\u017cyczkami <span class=\"_ _3\"></span>na <span class=\"_ _0\"></span>rzecz <span class=\"_ _3\"></span>wsp\u00f3lnego </div><div class=\"t m0 x2d h8 ya6d ff3 fs6 fc0 sc0 ls0 ws0\">przedsi\u0119wzi\u0119cia, <span class=\"_ _f\"></span>lokowaniem <span class=\"_ _f\"></span>\u015brodk\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych, <span class=\"_ _f\"></span>programem <span class=\"_ _f\"></span>faktoringu <span class=\"_ _0\"></span>d\u0142u\u017cn<span class=\"ff2\">ego <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>korzystaniem <span class=\"_ _0\"></span>z </span>zewn\u0119trznyc<span class=\"_ _4\"></span>h </div><div class=\"t m0 x2d h8 ya6e ff3 fs6 fc0 sc0 ls0 ws0\">\u017ar\u00f3de\u0142 finansowania<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 ya48 ff3 fs6 fc0 sc0 ls0 ws0\">Pozycje oprocentowan<span class=\"_ _4\"></span>e wed\u0142ug stopy zmienn<span class=\"_ _4\"></span>ej nara\u017caj\u0105 Grup<span class=\"_ _4\"></span>\u0119 na ryzyko zmiany przep\u0142yw\u00f3w pieni\u0119\u017cn<span class=\"_ _4\"></span>ych z danej pozycji </div><div class=\"t m0 x2d h8 yc09 ff3 fs6 fc0 sc0 ls0 ws0\">w  wyniku<span class=\"_ _4\"></span>  z<span class=\"_ _4\"></span>miany <span class=\"_ _2\"> </span>st\u00f3p <span class=\"_ _12\"> </span>procentowych <span class=\"_ _2\"> </span>(tj.  wp<span class=\"_ _4\"></span>\u0142ywaj\u0105 <span class=\"_ _2\"> </span>na  wysok<span class=\"_ _4\"></span>o\u015b\u0107 <span class=\"_ _12\"> </span>koszt\u00f3w <span class=\"_ _2\"> </span>lub  przy<span class=\"_ _4\"></span>chod\u00f3w  <span class=\"ff2\">od<span class=\"_ _4\"></span>setkowych <span class=\"_ _2\"> </span>ujmowanych<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x2d h8 y7a8 ff2 fs6 fc0 sc0 ls0 ws0\">w wyniku <span class=\"_ _3\"></span>finansowym). <span class=\"_ _3\"></span><span class=\"ff3\">Pozycje <span class=\"_ _3\"></span>oprocentowane <span class=\"_ _3\"></span>wed\u0142ug <span class=\"_ _3\"></span>stopy <span class=\"_ _f\"></span>sta\u0142ej <span class=\"_ _3\"></span>nara\u017caj\u0105 <span class=\"_ _3\"></span>Grup\u0119 <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>ryzyko <span class=\"_ _3\"></span>zmiany <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _3\"></span>godziwej </span></div><div class=\"t m0 x2d h8 y9d2 ff2 fs6 fc0 sc0 ls0 ws0\">danej pozycji, <span class=\"ff3\">z wy\u0142\u0105czeni<span class=\"_ _4\"></span>em pozycji wycenianych w<span class=\"_ _4\"></span>ed\u0142ug zamortyz<span class=\"_ _4\"></span>owanego kosztu, dla k<span class=\"_ _4\"></span>t\u00f3rych zmiana<span class=\"_ _4\"></span> warto\u015bci godziwej<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x2d h8 yc3c ff2 fs6 fc0 sc0 ls17 ws0\">ni<span class=\"ff3 ls0\">e wp\u0142ywa na<span class=\"ff2\"> </span>ich <span class=\"_ _4\"></span>wycen\u0119 oraz<span class=\"_ _4\"></span> na wynik fina<span class=\"_ _4\"></span>nsowy.<span class=\"ff2 fcf\"> </span></span></div><div class=\"t m0 x2d h8 yc3d ff3 fs6 fc0 sc0 ls0 ws0\">Poni\u017cej przedstawi<span class=\"_ _4\"></span>ono g\u0142\u00f3wn<span class=\"_ _4\"></span>e pozycje, <span class=\"_ _4\"></span>kt\u00f3re nara\u017c<span class=\"_ _4\"></span>one s\u0105 na ryzy<span class=\"_ _4\"></span>ko st\u00f3p procen<span class=\"_ _4\"></span>towych.<span class=\"ff2\"> </span></div></div><div class=\"c w22d h25 gs106e\"><div class=\"t m0 x17 h8 y1c3 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na 31.12.2<span class=\"_ _4\"></span>023 </div></div><div class=\"c w22e h25 gs106f\"><div class=\"t m0 x42 h8 y1c3 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na 31.12.2<span class=\"_ _4\"></span>022 </div></div><div class=\"c w1a3 h16a gs1070\"><div class=\"t m0 x21 h5 yaa6 ff1 fs3 fc2 sc0 ls0 ws0\">Ryzyko </div><div class=\"t m0 x37 h5 y78e ff4 fs3 fc2 sc0 ls0 ws0\">przep\u0142yw\u00f3w </div><div class=\"t m0 x37 h5 y101 ff4 fs3 fc2 sc0 ls0 ws0\">pieni\u0119\u017cnych<span class=\"ff1\"> </span></div></div><div class=\"c w22f h16a gs1071\"><div class=\"t m0 x21 h5 yaa6 ff1 fs3 fc2 sc0 ls0 ws0\">Ryzyko </div><div class=\"t m0 x75 h5 y78e ff4 fs3 fc2 sc0 ls0 ws0\">warto\u015bci </div><div class=\"t m0 x75 h5 y101 ff1 fs3 fc2 sc0 ls0 ws0\">godziwej </div></div><div class=\"c w1ed h16a gs1072\"><div class=\"t m0 x75 h5 y78e ff1 fs3 fc2 sc0 ls0 ws0\">Razem </div></div><div class=\"c w13f h16a gs1073\"><div class=\"t m0 xf h5 yaa6 ff1 fs3 fc2 sc0 ls0 ws0\">Ryzyko </div><div class=\"t m0 xbb h5 y78e ff4 fs3 fc2 sc0 ls0 ws0\">przep\u0142yw\u00f3w </div><div class=\"t m0 xbb h5 y101 ff4 fs3 fc2 sc0 ls0 ws0\">pieni\u0119\u017cnych<span class=\"ff1\"> </span></div></div><div class=\"c w230 h16a gs1074\"><div class=\"t m0 x9 h5 yaa6 ff1 fs3 fc2 sc0 ls0 ws0\">Ryzyko </div><div class=\"t m0 x4a h5 y78e ff4 fs3 fc2 sc0 ls0 ws0\">warto\u015bci </div><div class=\"t m0 x13 h5 y101 ff1 fs3 fc2 sc0 ls0 ws0\">godziwej </div></div><div class=\"c w231 h16a gs1075\"><div class=\"t m0 x4a h5 y78e ff1 fs3 fc2 sc0 ls0 ws0\">Razem </div></div><div class=\"c w232 h16b gs1076\"><div class=\"t m0 x11 h8 y127 ff3 fs6 fc0 sc0 ls0 ws0\">\u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne<span class=\"ff2\"> </span></div></div><div class=\"c w1a3 h16b gs1077\"><div class=\"t m0 x5a h8 y127 ff2 fs6 fc0 sc0 ls0 ws0\">1 729 </div></div><div class=\"c w22f h16b gs1078\"><div class=\"t m0 x24 h8 y127 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ed h16b gs1079\"><div class=\"t m0 x9c h8 y127 ff1 fs6 fc0 sc0 ls0 ws0\">1 729 </div></div><div class=\"c w13f h16b gs107a\"><div class=\"t m0 xab h8 y127 ff2 fs6 fc0 sc0 ls0 ws0\">1 200 </div></div><div class=\"c w230 h16b gs107b\"><div class=\"t m0 x6f h8 y127 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w231 h16b gs107c\"><div class=\"t m0 x5a h8 y127 ff1 fs6 fc0 sc0 ls0 ws0\">1 200 </div></div><div class=\"c w232 h122 gs107d\"><div class=\"t m0 x11 h8 yd4 ff3 fs6 fc0 sc0 ls0 ws0\">Po\u017cyczki udzielon<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span></div></div><div class=\"c w1a3 h122 gs107e\"><div class=\"t m0 x24 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w22f h122 gs107f\"><div class=\"t m0 x22 h8 yd4 ff2 fs6 fc0 sc0 lse ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c w1ed h122 gs1080\"><div class=\"t m0 x84 h8 yd4 ff1 fs6 fc0 sc0 lsf ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c w13f h122 gs1081\"><div class=\"t m0 x41 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w230 h122 gs1082\"><div class=\"t m0 x24 h8 yd4 ff2 fs6 fc0 sc0 lse ws0\">20<span class=\"ls0\"> </span></div></div><div class=\"c w231 h122 gs1083\"><div class=\"t m0 x68 h8 yd4 ff1 fs6 fc0 sc0 lsf ws0\">20<span class=\"ls0\"> </span></div></div><div class=\"c w1e6 h16c gs1084\"><div class=\"t m0 x25 h8 y735 ff2 fs6 fc2 sc0 ls0 ws0\">Nota 7.1 </div></div><div class=\"c w232 h16c gs1085\"><div class=\"t m0 x11 h8 yca ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u </div><div class=\"t m0 x11 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">zad\u0142u\u017cenia<span class=\"ff2\"> </span></div></div><div class=\"c w1a3 h16c gs1086\"><div class=\"t m0 x21 h8 y735 ff2 fs6 fc0 sc0 ls10 ws0\">(2<span class=\"ls0\"> <span class=\"lse\">714)</span> </span></div></div><div class=\"c w22f h16c gs1087\"><div class=\"t m0 x9b h8 y735 ff2 fs6 fc0 sc0 ls10 ws0\">(3<span class=\"ls0\"> <span class=\"lse\">011)</span> </span></div></div><div class=\"c w1ed h16c gs1088\"><div class=\"t m0 x100 h8 y735 ff1 fs6 fc0 sc0 ls57 ws0\">(5<span class=\"ls0\"> <span class=\"lsf\">725)</span> </span></div></div><div class=\"c w13f h16c gs1089\"><div class=\"t m0 x1a h8 y735 ff2 fs6 fc0 sc0 ls10 ws0\">(2<span class=\"ls0\"> <span class=\"lse\">656)</span> </span></div></div><div class=\"c w230 h16c gs108a\"><div class=\"t m0 x9 h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">(3 787) </div></div><div class=\"c w231 h16c gs108b\"><div class=\"t m0 x9b h8 y735 ff1 fs6 fc0 sc0 ls0 ws0\">(6 443) </div></div><div class=\"c w232 hc gs108c\"><div class=\"t m0 x11 h8 y347 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania </div><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">podobne* </div></div><div class=\"c w1a3 hc gs108d\"><div class=\"t m0 x21 h8 y34 ff2 fs6 fc0 sc0 ls10 ws0\">(3<span class=\"ls0\"> <span class=\"lse\">021)</span> </span></div></div><div class=\"c w22f hc gs108e\"><div class=\"t m0 x24 h8 y34 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ed hc gs108f\"><div class=\"t m0 x100 h8 y34 ff1 fs6 fc0 sc0 ls57 ws0\">(3<span class=\"ls0\"> <span class=\"lsf\">021)</span> </span></div></div><div class=\"c w13f hc gs1090\"><div class=\"t m0 x1d h8 y34 ff2 fs6 fc0 sc0 ls0 ws0\">(18) </div></div><div class=\"c w230 hc gs1091\"><div class=\"t m0 x6f h8 y34 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w231 hc gs1092\"><div class=\"t m0 x52 h8 y34 ff1 fs6 fc0 sc0 ls0 ws0\">(18) </div></div><div class=\"c w233 h16d gs1093\"><div class=\"t m0 x16 h5 yc44 ff2 fs3 fc0 sc0 ls0 ws0\">* </div></div><div class=\"c w234 h16d gs1094\"><div class=\"t m0 x1 h4a y657 ff5 fs3 fc0 sc0 ls0 ws0\">W <span class=\"_ _0\"> </span>celu<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>efektywn<span class=\"_ _3\"></span>ego <span class=\"_ _0\"> </span>zarz\u0105<span class=\"_ _3\"></span>dzania <span class=\"_ _1\"> </span>kapita\u0142em<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>obrotowy<span class=\"_ _3\"></span>m <span class=\"_ _0\"> </span>oraz <span class=\"_ _1\"> </span>term<span class=\"_ _3\"></span>inowej <span class=\"_ _0\"> </span>re<span class=\"_ _3\"></span>alizacji <span class=\"_ _0\"> </span>wzaj<span class=\"_ _3\"></span>emnych <span class=\"_ _0\"> </span>zo<span class=\"_ _3\"></span>bowi\u0105za\u0144 <span class=\"_ _1\"> </span>wynikaj\u0105cych <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>obowi\u0105<span class=\"_ _3\"></span>zuj\u0105<span class=\"_ _f\"></span><span class=\"ff6\">cych </span></div><div class=\"t m0 x1 h4a yc45 ff5 fs3 fc0 sc0 ls0 ws0\">um\u00f3w <span class=\"_ _19\"> </span>z <span class=\"_ _19\"> </span>d<span class=\"_ _3\"></span>ostawcami, <span class=\"_ _19\"> </span>Grupa <span class=\"_ _19\"> </span>re<span class=\"_ _3\"></span>alizowa\u0142a <span class=\"_ _19\"> </span>umow<span class=\"_ _3\"></span>y  o<span class=\"_ _3\"></span><span class=\"ff6\"> </span>\u015bwia<span class=\"_ _3\"></span>dczenie <span class=\"_ _19\"> </span>us\u0142ug <span class=\"_ _19\"> </span>faktori<span class=\"_ _3\"></span>ngu <span class=\"_ _19\"> </span>d\u0142u\u017cnego. <span class=\"_ _19\"> </span>W <span class=\"_ _19\"> </span>zw<span class=\"_ _3\"></span>i\u0105zku <span class=\"_ _19\"> </span>z <span class=\"_ _19\"> </span>powy\u017cszym<span class=\"_ _3\"></span>  d<span class=\"_ _3\"></span>la <span class=\"_ _19\"> </span>cz\u0119\u015bci <span class=\"_ _19\"> </span>portfela </div><div class=\"t m0 x1 h4a y2fc ff5 fs3 fc0 sc0 ls0 ws0\">zobowi\u0105<span class=\"_ _3\"></span>za\u0144  wobec  dostawc\u00f3w  uzgodni<span class=\"_ _3\"></span>ono  wyd\u0142u\u017cenie  term<span class=\"_ _3\"></span>in\u00f3w  sp\u0142aty  zobowi\u0105z<span class=\"_ _3\"></span>a\u0144  za  dodatkowym  wyna<span class=\"_ _3\"></span>grodzeniem  w  formie  o<span class=\"_ _3\"></span>dsetek. </div><div class=\"t m0 x1 h4a y1be ff5 fs3 fc0 sc0 ls0 ws0\">Odsetki <span class=\"_ _10\"> </span>wyznaczane <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _19\"> </span>w<span class=\"_ _3\"></span>ed\u0142ug <span class=\"_ _19\"> </span>stopy <span class=\"_ _19\"> </span>zmie<span class=\"_ _3\"></span>nnej, <span class=\"_ _19\"> </span>w <span class=\"_ _19\"> </span>o<span class=\"_ _3\"></span>parciu <span class=\"_ _19\"> </span>o<span class=\"_ _3\"></span><span class=\"ff6\"> </span>sta\u0142\u0105 <span class=\"_ _19\"> </span>ma<span class=\"_ _3\"></span>r\u017c\u0119 <span class=\"_ _19\"> </span>powi\u0119kszo<span class=\"_ _3\"></span>n\u0105 <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>okre\u015bl<span class=\"_ _3\"></span>ony <span class=\"_ _19\"> </span>wska\u017anik <span class=\"_ _10\"> </span>referencyjn<span class=\"_ _3\"></span>y <span class=\"_ _19\"> </span>ustalony <span class=\"_ _19\"> </span>dla </div><div class=\"t m0 x1 h4a ya3a ff5 fs3 fc0 sc0 ls0 ws0\">poszczeg\u00f3l<span class=\"_ _3\"></span>nych walut. Szczeg\u00f3\u0142y dot<span class=\"_ _3\"></span>ycz\u0105ce faktoringu d\u0142u\u017cnego op<span class=\"_ _3\"></span>isano w Nocie 8.4.1, Nocie 10.<span class=\"_ _3\"></span>3 oraz Nocie 10.4.<span class=\"_ _3\"></span><span class=\"ff6 fc9\"> </span></div></div><div class=\"c w2 h0 gs106d\"><div class=\"t m0 x2d h8 y583 ff3 fs6 fc0 sc0 ls0 ws0\">Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _f\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _f\"></span>2023 <span class=\"_ _0\"></span>r. <span class=\"_ _0\"></span>Jednostka <span class=\"_ _0\"></span>Dominuj\u0105<span class=\"_ _4\"></span>ca <span class=\"_ _f\"></span>po<span class=\"_ _3\"></span>siada<span class=\"_ _4\"></span>\u0142a <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ransakcje <span class=\"_ _f\"></span>CIRS <span class=\"_ _0\"></span>(<span class=\"ff6\">Cross <span class=\"_ _0\"> </span>Currency <span class=\"_ _0\"></span>Interest <span class=\"_ _f\"></span>Rate <span class=\"_ _0\"></span>Swap<span class=\"ff2\"> <span class=\"_ _0\"></span>- <span class=\"_ _0\"></span>swap </span></span></div><div class=\"t m0 x2d h8 y584 ff2 fs6 fc0 sc0 ls0 ws0\">walutowo-<span class=\"ff3\">pr<span class=\"_ _4\"></span>ocentowy) <span class=\"_ _2\"> </span>z  termin<span class=\"_ _4\"></span>ami <span class=\"_ _2\"> </span>zapadalno\u015bci <span class=\"_ _2\"> </span>w  czerwcu <span class=\"_ _2\"> </span>2024 <span class=\"_ _2\"> </span>r.  ora<span class=\"_ _4\"></span>z <span class=\"_ _2\"> </span>czerwcu  2<span class=\"_ _4\"></span>029 <span class=\"_ _2\"> </span>r.,  dla <span class=\"_ _2\"> </span>nomina\u0142u  2<span class=\"ff2\"> mld <span class=\"_ _2\"> </span>PLN, </span></span></div><div class=\"t m0 x2d h8 y585 ff3 fs6 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105ce <span class=\"_ _0\"> </span>zar\u00f3wno <span class=\"_ _1\"> </span>przychody <span class=\"_ _1\"> </span>ze <span class=\"_ _2\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>walucie, <span class=\"_ _1\"> </span>jak <span class=\"_ _1\"> </span>i <span class=\"_ _2\"> </span>zmienne <span class=\"_ _1\"> </span>oprocentowanie <span class=\"_ _1\"> </span>wyemitowanych <span class=\"_ _0\"></span>obligacji. </div><div class=\"t m0 x2d h8 yc46 ff2 fs6 fc0 sc0 ls0 ws0\">P<span class=\"ff3\">ozycj\u0119 zabezpi<span class=\"_ _4\"></span>eczaj\u0105c\u0105 otwar<span class=\"_ _4\"></span>t\u0105 na <span class=\"_ _4\"></span>dzie\u0144 31 grud<span class=\"_ _4\"></span>nia 2023<span class=\"_ _4\"></span> r. oraz 31 <span class=\"_ _4\"></span>grudnia 2022<span class=\"_ _4\"></span> r. prezentuje ta<span class=\"_ _4\"></span>bela w Nocie 7<span class=\"_ _4\"></span>.5.1.3.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x2d h8 yc47 ff3 fs6 fc0 sc0 ls0 ws0\">Poni\u017csza <span class=\"_ _2\"> </span>tabela  prezen<span class=\"_ _4\"></span>tuje  ana<span class=\"_ _4\"></span>liz\u0119 <span class=\"_ _2\"> </span>wra\u017cliwo\u015bci  Grupy <span class=\"_ _12\"> </span>Kapita\u0142o<span class=\"_ _4\"></span>wej<span class=\"ff2\">  </span>na <span class=\"_ _2\"> </span>ryzyko  zmiany <span class=\"_ _2\"> </span>st\u00f3p <span class=\"_ _12\"> </span>procentow<span class=\"_ _4\"></span>ych, <span class=\"_ _12\"> </span>zak\u0142adaj\u0105c\u0105<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 y4e6 ff3 fs6 fc0 sc0 ls0 ws0\">zmiany <span class=\"_ _14\"> </span>st\u00f3p <span class=\"_ _14\"> </span>procentowych <span class=\"_ _14\"> </span><span class=\"ff2\">dla <span class=\"_ _14\"> </span>pozycji <span class=\"_ _14\"> </span>bilansowych <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>PLN, <span class=\"_ _14\"> </span>USD <span class=\"_ _c\"> </span>i <span class=\"_ _14\"> </span>EUR <span class=\"_ _14\"> </span>(podane <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>punktach <span class=\"_ _14\"> </span>bazowych <span class=\"_ _14\"> </span></span>\u2013<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _14\"> </span>pb). </span></div><div class=\"t m0 x2d h8 yc48 ff2 fs6 fc0 sc0 ls4c ws0\">Do<span class=\"ls0\"> <span class=\"ff3\">wyznaczenia <span class=\"_ _2\"> </span>zakresu  po<span class=\"_ _4\"></span>tencjalnych <span class=\"_ _2\"> </span>zmian  st\u00f3p <span class=\"_ _12\"> </span>procent<span class=\"_ _4\"></span>owych <span class=\"_ _2\"> </span>zasto<span class=\"_ _3\"></span>sowan<span class=\"_ _4\"></span>o <span class=\"_ _12\"> </span>metod\u0119 <span class=\"_ _2\"> </span>eksperck\u0105 <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>uwzgl\u0119dnieniem<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x2d h8 yc49 ff3 fs6 fc0 sc0 ls0 ws0\">wskaza\u0144 modelu A<span class=\"_ _4\"></span>RMA.<span class=\"ff2\"> </span></div></div><div class=\"c w236 h47 gs1095\"><div class=\"t m0 x41 h7 y18a ff1 fs5 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _4\"></span> </div><div class=\"t m0 x83 h7 y56 ff4 fs5 fc2 sc0 ls0 ws0\">zmiana st\u00f3<span class=\"_ _4\"></span>p procent<span class=\"_ _4\"></span>owych<span class=\"_ _4\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w237 h47 gs1096\"><div class=\"t m0 x11f h7 y18a ff1 fs5 fc2 sc0 ls0 ws0\">31.12.2022<span class=\"_ _4\"></span> </div><div class=\"t m0 x52 h7 y56 ff4 fs5 fc2 sc0 ls0 ws0\">zmiana st\u00f3<span class=\"_ _4\"></span>p procent<span class=\"_ _4\"></span>owych<span class=\"_ _4\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w238 h47 gs1097\"><div class=\"t m0 x84 h7 y18a ff1 fs5 fc2 sc0 ls0 ws0\">+50 pb </div><div class=\"t m0 x19 h7 y56 ff1 fs5 fc2 sc0 ls0 ws0\">(PLN, USD, <span class=\"_ _4\"></span>EUR) </div></div><div class=\"c w239 h47 gs1098\"><div class=\"t m0 x5b h7 y18a ff1 fs5 fc2 sc0 ls0 ws0\">-<span class=\"ls58\">150</span> pb  </div><div class=\"t m0 x16 h7 y56 ff1 fs5 fc2 sc0 ls0 ws0\">(PLN, USD, <span class=\"_ _4\"></span>EUR) </div></div><div class=\"c w135 h47 gs1099\"><div class=\"t m0 xbb h7 y18a ff1 fs5 fc2 sc0 ls0 ws0\">+150 pb </div><div class=\"t m0 x1b h7 y56 ff1 fs5 fc2 sc0 ls0 ws0\">(PLN, USD, <span class=\"_ _4\"></span>EUR) </div></div><div class=\"c w23a h47 gs109a\"><div class=\"t m0 x9 h7 y18a ff1 fs5 fc2 sc0 ls0 ws0\">-<span class=\"ls58\">100</span> pb  </div><div class=\"t m0 x19 h7 y56 ff1 fs5 fc2 sc0 ls0 ws0\">(PLN, USD, <span class=\"_ _4\"></span>EUR) </div></div><div class=\"c w23b ha4 gs109b\"><div class=\"t m0 x9c h5 yfc ff2 fs3 fc2 sc0 ls0 ws0\">wynik  </div><div class=\"t m0 x37 h5 y56 ff2 fs3 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w23c ha4 gs109c\"><div class=\"t m0 x20 h5 y5a1 ff3 fs3 fc2 sc0 ls0 ws0\">pozosta\u0142e <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x39 h5 yfc ff3 fs3 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x1b h5 y56 ff2 fs3 fc2 sc0 ls0 ws0\">dochody<span class=\"ff1\"> </span></div></div><div class=\"c w23d ha4 gs109d\"><div class=\"t m0 x40 h5 yfc ff2 fs3 fc2 sc0 ls0 ws0\">wynik  </div><div class=\"t m0 x25 h5 y56 ff2 fs3 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w23e ha4 gs109e\"><div class=\"t m0 x20 h5 y5a1 ff3 fs3 fc2 sc0 ls0 ws0\">pozosta\u0142e <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x39 h5 yfc ff3 fs3 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x1b h5 y56 ff2 fs3 fc2 sc0 ls0 ws0\">dochody<span class=\"ff1\"> </span></div></div><div class=\"c w23f ha4 gs109f\"><div class=\"t m0 x9c h5 yfc ff2 fs3 fc2 sc0 ls0 ws0\">wynik  </div><div class=\"t m0 x37 h5 y56 ff2 fs3 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w240 ha4 gs10a0\"><div class=\"t m0 x1 h5 y5a1 ff3 fs3 fc2 sc0 ls0 ws0\">pozosta\u0142e <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x18c h5 yfc ff3 fs3 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x11 h5 y56 ff2 fs3 fc2 sc0 ls0 ws0\">dochody<span class=\"ff1\"> </span></div></div><div class=\"c w23c ha4 gs10a1\"><div class=\"t m0 x40 h5 yfc ff2 fs3 fc2 sc0 ls0 ws0\">wynik  </div><div class=\"t m0 x25 h5 y56 ff2 fs3 fc2 sc0 ls0 ws0\">finansowy<span class=\"ff1\"> </span></div></div><div class=\"c w241 ha4 gs10a2\"><div class=\"t m0 x11 h5 y5a1 ff3 fs3 fc2 sc0 ls0 ws0\">pozosta\u0142e <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x37 h5 yfc ff3 fs3 fc2 sc0 ls0 ws0\">ca\u0142kowite </div><div class=\"t m0 x20 h5 y56 ff2 fs3 fc2 sc0 ls0 ws0\">dochody<span class=\"ff1\"> </span></div></div><div class=\"c w242 h161 gs10a3\"><div class=\"t m0 x11 h7 yf7 ff3 fs5 fc0 sc0 ls0 ws0\">\u015arodki pie<span class=\"_ _4\"></span>ni\u0119\u017cne<span class=\"ff2\"> </span></div></div><div class=\"c w23b h161 gs10a4\"><div class=\"t m0 x83 h7 y32 ff2 fs5 fc0 sc0 ls0 ws0\">9 </div></div><div class=\"c w23c h161 gs10a5\"><div class=\"t m0 x22 h7 y32 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w23d h161 gs10a6\"><div class=\"t m0 xbb h7 y32 ff2 fs5 fc0 sc0 ls0 ws0\">(26) </div></div><div class=\"c w23e h161 gs10a7\"><div class=\"t m0 x22 h7 y32 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w23f h161 gs10a8\"><div class=\"t m0 x84 h8 y56 ff2 fs5 fc0 sc0 ls13 ws0\">18<span class=\"fs6 ls0\"> </span></div></div><div class=\"c w240 h161 gs10a9\"><div class=\"t m0 x84 h8 y56 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"fs6\"> </span></div></div><div class=\"c w23c h161 gs10aa\"><div class=\"t m0 xbb h8 y56 ff2 fs5 fc0 sc0 ls0 ws0\">(12)<span class=\"fs6\"> </span></div></div><div class=\"c w241 h161 gs10ab\"><div class=\"t m0 x64 h8 y56 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"fs6\"> </span></div></div><div class=\"c w242 h161 gs10ac\"><div class=\"t m0 x11 h7 yf7 ff3 fs5 fc0 sc0 ls0 ws0\">Zobowi\u0105za<span class=\"_ _4\"></span>nie z tytu\u0142<span class=\"_ _4\"></span>u zad\u0142u<span class=\"_ _4\"></span>\u017cenia <span class=\"ff2\"> </span></div></div><div class=\"c w23b h161 gs10ad\"><div class=\"t m0 x49 h7 y32 ff2 fs5 fc0 sc0 ls0 ws0\">(14) </div></div><div class=\"c w23c h161 gs10ae\"><div class=\"t m0 x22 h7 y32 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w23d h161 gs10af\"><div class=\"t m0 x84 h7 y32 ff2 fs5 fc0 sc0 ls13 ws0\">41<span class=\"ls0\"> </span></div></div><div class=\"c w23e h161 gs10b0\"><div class=\"t m0 x22 h7 y32 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w23f h161 gs10b1\"><div class=\"t m0 x49 h8 y56 ff2 fs5 fc0 sc0 ls0 ws0\">(40)<span class=\"fs6\"> </span></div></div><div class=\"c w240 h161 gs10b2\"><div class=\"t m0 x84 h8 y56 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"fs6\"> </span></div></div><div class=\"c w23c h161 gs10b3\"><div class=\"t m0 x84 h8 y56 ff2 fs5 fc0 sc0 ls13 ws0\">27<span class=\"fs6 ls0\"> </span></div></div><div class=\"c w241 h161 gs10b4\"><div class=\"t m0 x64 h8 y56 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"fs6\"> </span></div></div><div class=\"c w242 h47 gs10b5\"><div class=\"t m0 x11 h7 y18a ff2 fs5 fc0 sc0 ls0 ws0\">Pochodne i<span class=\"_ _4\"></span>nstrument<span class=\"_ _4\"></span>y </div><div class=\"t m0 x11 h7 y56 ff2 fs5 fc0 sc0 ls0 ws0\">finansowe <span class=\"_ _4\"></span><span class=\"ff3\">\u2013<span class=\"ff2\"> stopa p<span class=\"_ _4\"></span>rocentow<span class=\"_ _4\"></span>a </span></span></div></div><div class=\"c w23b h47 gs10b6\"><div class=\"t m0 x17 h8 ydb ff2 fs6 fc0 sc0 ls0 ws0\">-<span class=\"fs5\"> </span></div></div><div class=\"c w23c h47 gs10b7\"><div class=\"t m0 x84 h8 ydb ff2 fs6 fc0 sc0 lse ws0\">31<span class=\"fs5 ls0\"> </span></div></div><div class=\"c w23d h47 gs10b8\"><div class=\"t m0 x22 h8 ydb ff2 fs6 fc0 sc0 ls0 ws0\">-<span class=\"fs5\"> </span></div></div><div class=\"c w23e h47 gs10b9\"><div class=\"t m0 x40 h8 ydb ff2 fs6 fc0 sc0 ls0 ws0\">(107)<span class=\"fs5\"> </span></div></div><div class=\"c w23f h47 gs10ba\"><div class=\"t m0 x17 h8 ydb ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w240 h47 gs10bb\"><div class=\"t m0 x51 h8 ydb ff2 fs6 fc0 sc0 lse ws0\">134<span class=\"ls0\"> </span></div></div><div class=\"c w23c h47 gs10bc\"><div class=\"t m0 x22 h8 ydb ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w241 h47 gs10bd\"><div class=\"t m0 x9b h8 ydb ff2 fs6 fc0 sc0 ls0 ws0\">(97) </div></div><div class=\"c w242 h16e gs10be\"><div class=\"t m0 x11 h7 y56 ff3 fs5 fc0 sc0 ls0 ws0\">Zobowi\u0105za<span class=\"_ _4\"></span>nia podo<span class=\"_ _4\"></span>bne<span class=\"ff1 fc2\"> </span></div></div><div class=\"c w23b h16e gs10bf\"><div class=\"t m0 x49 h7 y56 ff2 fs5 fc0 sc0 ls0 ws0\">(15) </div></div><div class=\"c w23c h16e gs10c0\"><div class=\"t m0 x22 h7 y56 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w23d h16e gs10c1\"><div class=\"t m0 x84 h7 y56 ff2 fs5 fc0 sc0 ls13 ws0\">45<span class=\"ls0\"> </span></div></div><div class=\"c w23e h16e gs10c2\"><div class=\"t m0 x22 h7 y56 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w23f h16e gs10c3\"><div class=\"t m0 x17 h8 y56 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"fs6\"> </span></div></div><div class=\"c w240 h16e gs10c4\"><div class=\"t m0 x84 h8 y56 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"fs6\"> </span></div></div><div class=\"c w23c h16e gs10c5\"><div class=\"t m0 x22 h8 y56 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"fs6\"> </span></div></div><div class=\"c w241 h16e gs10c6\"><div class=\"t m0 x64 h8 y56 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"fs6\"> </span></div></div><div class=\"c w242 h16e gs10c7\"><div class=\"t m0 x11 h7 y56 ff4 fs5 fc2 sc0 ls0 ws0\">Wp\u0142yw na <span class=\"_ _4\"></span>wynik fin<span class=\"_ _4\"></span>ansowy<span class=\"_ _4\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w23b h16e gs10c8\"><div class=\"t m0 x49 h7 y56 ff1 fs5 fc0 sc0 ls0 ws0\">(20) </div></div><div class=\"c w23c h16e gs10c9\"><div class=\"t m0 x22 h7 y56 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w23d h16e gs10ca\"><div class=\"t m0 x84 h7 y56 ff1 fs5 fc0 sc0 ls58 ws0\">60<span class=\"ls0\"> </span></div></div><div class=\"c w23e h16e gs10cb\"><div class=\"t m0 x22 h7 y56 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w23f h16e gs10cc\"><div class=\"t m0 x49 h8 y56 ff1 fs5 fc0 sc0 ls0 ws0\">(22)<span class=\"fs6\"> </span></div></div><div class=\"c w240 h16e gs10cd\"><div class=\"t m0 x84 h8 y56 ff1 fs5 fc0 sc0 ls0 ws0\">-<span class=\"fs6\"> </span></div></div><div class=\"c w23c h16e gs10ce\"><div class=\"t m0 x84 h8 y56 ff1 fs5 fc0 sc0 ls58 ws0\">15<span class=\"fs6 ls0\"> </span></div></div><div class=\"c w241 h16e gs10cf\"><div class=\"t m0 x64 h8 y56 ff1 fs5 fc0 sc0 ls0 ws0\">-<span class=\"fs6\"> </span></div></div><div class=\"c w242 h16f gs10d0\"><div class=\"t m0 x11 h7 yc4f ff4 fs5 fc2 sc0 ls0 ws0\">Wp\u0142yw na p<span class=\"_ _4\"></span>ozosta\u0142e <span class=\"_ _4\"></span>ca\u0142kowite </div><div class=\"t m0 x11 h7 yc50 ff1 fs5 fc2 sc0 ls0 ws0\">dochody<span class=\"_ _4\"></span> </div></div><div class=\"c w23b h16f gs10d1\"><div class=\"t m0 x17 h8 yc51 ff1 fs5 fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs6\"> </span></div></div><div class=\"c w23c h16f gs10d2\"><div class=\"t m0 x84 h7 yc51 ff1 fs5 fc0 sc0 ls58 ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c w23d h16f gs10d3\"><div class=\"t m0 x22 h7 yc51 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w23e h16f gs10d4\"><div class=\"t m0 x9b h7 yc51 ff1 fs5 fc0 sc0 ls0 ws0\">(107) </div></div><div class=\"c w23f h16f gs10d5\"><div class=\"t m0 x17 h8 y6d8 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w240 h16f gs10d6\"><div class=\"t m0 x9c h8 yc51 ff1 fs5 fc0 sc0 ls58 ws0\">134<span class=\"fs6 ls0\"> </span></div></div><div class=\"c w23c h16f gs10d7\"><div class=\"t m0 x22 h8 yc52 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w241 h16f gs10d8\"><div class=\"t m0 x21 h8 yc51 ff1 fs5 fc0 sc0 ls0 ws0\">(97)<span class=\"fs6\"> </span></div></div><div class=\"c w2 h0 gs106d\"><div class=\"t m0 x2d h8 y5ea ff2 fs6 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x2d h8 yc53 ff4 fs6 fc2 sc0 ls0 ws0\">Wp\u0142yw refor<span class=\"_ _4\"></span>my stawek ref<span class=\"_ _4\"></span>erencyjnyc<span class=\"_ _4\"></span>h<span class=\"ff1\"> </span></div><div class=\"t m0 x2d h170 y205 ff2 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>stawki <span class=\"_ _3\"></span>referencyjne LIBOR <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span><span class=\"ff3\">zawartych <span class=\"_ _3\"></span>przez <span class=\"_ _3\"></span>Grup\u0119 <span class=\"_ _3\"></span>umowach <span class=\"_ _3\"></span>finansowania zewn\u0119trznego <span class=\"_ _3\"></span>zosta\u0142y <span class=\"_ _3\"></span>zast\u0105pion<span class=\"_ _4\"></span>e<span class=\"ff2 fs8\"> </span></span></div><div class=\"t m0 x2d h8 y206 ff3 fs6 fc0 sc0 ls0 ws0\">stawk\u0105 <span class=\"_ _f\"></span>SOFR <span class=\"_ _f\"></span>lub <span class=\"_ _0\"></span>CME <span class=\"_ _f\"></span>TERM <span class=\"_ _f\"></span>SOFR. <span class=\"_ _f\"></span>Stawki <span class=\"_ _0\"></span>te <span class=\"_ _f\"></span>maj\u0105 <span class=\"_ _f\"></span>zastosowanie <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>nowo <span class=\"_ _0\"></span>zawieranych <span class=\"_ _3\"></span>umowach <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>inst<span class=\"_ _3\"></span>ytucjam<span class=\"_ _4\"></span>i </div><div class=\"t m0 x2d h8 y207 ff2 fs6 fc0 sc0 ls0 ws0\">finansowymi w wa<span class=\"_ _4\"></span>lucie USD. <span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 yc54 ff3 fs6 fc0 sc0 ls0 ws0\">Komitet Steruj\u0105cy Narodowej Grupy <span class=\"_ _3\"></span>Roboczej ds. <span class=\"_ _3\"></span>reformy wska\u017anik\u00f3w referencyjnych, kt\u00f3ra zo<span class=\"_ _3\"></span>sta\u0142a powo\u0142ana w <span class=\"_ _3\"></span>zwi\u0105zku<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 yc55 ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">reform\u0105 <span class=\"_ _f\"></span>wska\u017anik\u00f3w <span class=\"_ _0\"></span>referencyjnych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Polsce, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>pa\u017adzierniku <span class=\"_ _0\"></span>2023 <span class=\"_ _f\"></span>r.<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>zrewidowa\u0142 <span class=\"_ _0\"></span>harmonogra<span class=\"_ _4\"></span>m <span class=\"_ _0\"></span>procesu <span class=\"_ _0\"></span>zast\u0105pienia </span></div><div class=\"t m0 x2d h8 yc56 ff3 fs6 fc0 sc0 ls0 ws0\">wska\u017anik\u00f3w <span class=\"_ _3\"></span>referencyjnych <span class=\"_ _3\"></span>WIBOR<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>WIBID <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>nowy <span class=\"_ _3\"></span>wska\u017anik <span class=\"_ _3\"></span>refe<span class=\"_ _3\"></span>rencyjny <span class=\"_ _3\"></span><span class=\"ff2\">typu <span class=\"_ _f\"></span>RFR <span class=\"_ _3\"></span>(risk-free-rate). <span class=\"_ _f\"></span>W <span class=\"_ _3\"></span>toku <span class=\"_ _f\"></span>prac <span class=\"_ _3\"></span>nad </span></div><div class=\"t m0 x2d h8 yc57 ff3 fs6 fc0 sc0 ls0 ws0\">reform\u0105 <span class=\"_ _1\"> </span>zidentyfikowano <span class=\"_ _1\"> </span>szereg <span class=\"_ _2\"> </span>specyficznych <span class=\"_ _1\"> </span>dla <span class=\"_ _2\"> </span>polskiego <span class=\"_ _1\"> </span>sektora <span class=\"_ _2\"> </span>finansoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>wyzwa\u0144 <span class=\"_ _1\"> </span>wynikaj\u0105cych <span class=\"_ _2\"> </span>ze <span class=\"_ _1\"> </span>skali <span class=\"_ _2\"> </span>oraz </div><div class=\"t m0 x2d h8 yc58 ff3 fs6 fc0 sc0 ls0 ws0\">struktury <span class=\"_ _15\"> </span>um\u00f3w <span class=\"_ _14\"> </span>i <span class=\"_ _15\"> </span>inst<span class=\"_ _3\"></span>rumen<span class=\"_ _4\"></span>t\u00f3w <span class=\"_ _15\"> </span>wykorzystuj\u0105cych <span class=\"_ _15\"> </span>WIBOR, <span class=\"_ _15\"> </span>gene<span class=\"_ _3\"></span>ruj\u0105c<span class=\"_ _4\"></span>ych <span class=\"_ _15\"> </span>ryzyko <span class=\"_ _14\"> </span>dla <span class=\"_ _15\"> </span>przeprowadzenia <span class=\"_ _15\"> </span>bezpie<span class=\"_ _3\"></span><span class=\"ff2\">cznej </span></div><div class=\"t m0 x2d h8 yc59 ff3 fs6 fc0 sc0 ls0 ws0\">konwersji. Skutkiem <span class=\"_ _3\"></span>tego by\u0142o <span class=\"_ _3\"></span>wyznaczeni<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>nowych termin\u00f3w <span class=\"_ _3\"></span>wprowadza<span class=\"_ _4\"></span>nia <span class=\"_ _3\"></span>zmian w <span class=\"_ _3\"></span>celu <span class=\"_ _3\"></span>ograniczenia ryzyka <span class=\"_ _3\"></span>i koszt\u00f3w </div><div class=\"t m0 x2d h8 yc5a ff3 fs6 fc0 sc0 ls0 ws0\">reformy wska\u017anik<span class=\"_ _4\"></span>\u00f3w referenc<span class=\"_ _4\"></span>yjnych. Kom<span class=\"_ _4\"></span>itet wskaza\u0142 f<span class=\"_ _4\"></span>inalny m<span class=\"_ _4\"></span>oment k<span class=\"_ _4\"></span>onwersji na koni<span class=\"_ _4\"></span>ec 2027 <span class=\"_ _4\"></span>r.<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div>Do <span class=\"_ _3\"></span>2027 r. <span class=\"_ _3\"></span>reforma <span class=\"_ _3\"></span>IBOR nie <span class=\"_ _3\"></span>b\u0119dzie <span class=\"_ _3\"></span>mia\u0142a <span class=\"_ _3\"></span>tak\u017ce <span class=\"_ _3\"></span>wp\u0142ywu na <span class=\"_ _3\"></span>stop\u0119 <span class=\"_ _3\"></span>procentow\u0105 wykorzystywan\u0105 w <span class=\"_ _3\"></span>zakresie <span class=\"_ _3\"></span>instrumen<span class=\"_ _4\"></span>t\u00f3w pochodnych <span class=\"_ _14\"> </span>Grupy, <span class=\"_ _14\"> </span>poniewa\u017c <span class=\"_ _14\"> </span>zawarte <span class=\"_ _14\"> </span>transakcje <span class=\"_ _14\"> </span>CIRS <span class=\"_ _c\"> </span>(otwarte <span class=\"_ _14\"> </span>transakcje <span class=\"_ _14\"> </span>swapa <span class=\"_ _14\"> </span>walutowo<span class=\"_ _3\"></span><span class=\"ff2\">-procent<span class=\"_ _4\"></span>owego) <span class=\"_ _14\"> </span>oraz </span>wyemitowane <span class=\"_ _f\"></span>przez <span class=\"_ _0\"></span>Jednostk\u0119 <span class=\"_ _f\"></span>Dominuj\u0105c\u0105 <span class=\"_ _f\"></span>obligacje <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>parte<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>wska\u017aniku <span class=\"_ _0\"></span>referenc<span class=\"_ _3\"></span><span class=\"ff2\">yjnym <span class=\"_ _f\"></span>WIBOR. <span class=\"_ _f\"></span>W <span class=\"_ _0\"></span>przypadku <span class=\"_ _f\"></span>te<span class=\"_ _3\"></span>go<span class=\"_ _4\"></span> </span>benchmarku,  do  2027<span class=\"_ _4\"></span>  r.  znajdujemy  si\u0119  w  okresie  przej\u015bciow<span class=\"_ _4\"></span>ym,  w  kt\u00f3rym  nie  b\u0119d\u0105  wymagane  do<span class=\"_ _4\"></span>stosowania  dla<span class=\"_ _4\"></span> transakcji <span class=\"_ _11\"> </span>zawartych <span class=\"_ _11\"> </span>przed <span class=\"_ _15\"> </span>reform\u0105<span class=\"_ _4\"></span>. <span class=\"_ _15\"> </span>Po <span class=\"_ _11\"> </span>2027 <span class=\"_ _11\"> </span>r. <span class=\"_ _15\"> </span>reforma <span class=\"_ _11\"> </span>IBOR <span class=\"_ _11\"> </span>mo\u017ce <span class=\"_ _15\"> </span>mie\u0107 <span class=\"_ _15\"> </span>wp\u0142yw <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>zabezpieczenie <span class=\"_ _11\"> </span>przep\u0142yw\u00f3w pieni\u0119\u017cnych <span class=\"_ _f\"></span>zmiennych <span class=\"_ _f\"></span>odsetek <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>wye<span class=\"_ _3\"></span>mitowany<span class=\"_ _4\"></span>ch <span class=\"_ _f\"></span>obligacji <span class=\"_ _f\"></span>(Transza <span class=\"_ _f\"></span>B) <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _f\"></span>1,6 <span class=\"_ _f\"></span>mld <span class=\"_ _0\"></span>PLN, <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _f\"></span>o <span class=\"_ _0\"></span>WIBOR 6M, <span class=\"_ _f\"></span>tj. <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>transakcje <span class=\"_ _f\"></span>CIRS <span class=\"_ _f\"></span>(swap <span class=\"_ _f\"></span>walutowo-<span class=\"ff3\">procentowy) <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>terminem <span class=\"_ _3\"></span>realizacji <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>2029 <span class=\"_ _3\"></span>r. <span class=\"_ _0\"></span>Grupa <span class=\"_ _f\"></span>zastosowa<span class=\"_ _4\"></span>\u0142a <span class=\"_ _f\"></span>tymczasowe<span class=\"_ _4\"></span> </span>odst\u0119pstwa <span class=\"_ _0\"></span>od <span class=\"_ _1\"> </span>stosowan<span class=\"_ _4\"></span>ia <span class=\"_ _0\"></span>szczeg\u00f3lnych <span class=\"_ _0\"></span>wymog\u00f3w <span class=\"_ _1\"> </span>rachunkow<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _0\"> </span>zabezpiecze\u0144 <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>MSSF <span class=\"_ _0\"></span>9 <span class=\"_ _1\"> </span>w <span class=\"_ _0\"></span>zwi\u0105zku <span class=\"_ _0\"></span>z <span class=\"_ _1\"> </span>reform\u0105 <span class=\"_ _0\"></span>IBOR i <span class=\"ff3\">przyj\u0119\u0142a <span class=\"_ _1a\"> </span>za\u0142o\u017cenie, <span class=\"_ _1a\"> </span>\u017ce <span class=\"_ _1a\"> </span>mo\u017ce <span class=\"_ _1e\"> </span>kontynuowa\u0107 <span class=\"_ _1a\"> </span>powi\u0105zania <span class=\"_ _e\"> </span>zabezpieczaj\u0105ce. <span class=\"_ _1a\"> </span>Kwoty <span class=\"_ _1e\"> </span>nominalne <span class=\"_ _1a\"> </span>instrument<span class=\"_ _4\"></span>\u00f3w </span>zabezpieczaj\u0105cych <span class=\"_ _4\"></span>do kt\u00f3rych <span class=\"_ _4\"></span>stosowane <span class=\"_ _4\"></span>s\u0105 te odst<span class=\"_ _4\"></span>\u0119pstwa ujaw<span class=\"_ _4\"></span>nione s\u0105 <span class=\"_ _4\"></span>w tabeli poni\u017ce<span class=\"_ _4\"></span>j.<span class=\"ff2\"> </span>Na dzie<span class=\"ff3\">\u0144 31 grud<span class=\"_ _4\"></span>nia 2023 <span class=\"_ _4\"></span>r. Grupa osza<span class=\"_ _4\"></span>cowa\u0142a, \u017ce wp\u0142<span class=\"_ _4\"></span>yw reform<span class=\"_ _4\"></span>y IBOR na<span class=\"_ _4\"></span> sprawozdanie finan<span class=\"_ _4\"></span>sowe b\u0119dzi<span class=\"_ _4\"></span>e nieistotny.<span class=\"ff2\"> </span></span>Na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>posiada\u0142a <span class=\"_ _3\"></span>instrumenty f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owe <span class=\"_ _3\"></span>oparte <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>zmiennych <span class=\"_ _3\"></span>stopa<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>procentowych, <span class=\"_ _3\"></span>kt\u00f3r<span class=\"_ _4\"></span>e nie <span class=\"_ _15\"> </span>zosta\u0142y <span class=\"_ _15\"> </span>jeszcze <span class=\"_ _11\"> </span>zast\u0105pione <span class=\"_ _11\"> </span>wska\u017anikami <span class=\"_ _15\"> </span>alternatywnymi.<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>Warto\u015b\u0107 <span class=\"_ _15\"> </span>instrument<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>finansowych, <span class=\"_ _11\"> </span>kt\u00f3re <span class=\"_ _15\"> </span>oparte <span class=\"_ _15\"> </span>s\u0105 o <span class=\"ff3\">wska\u017anik b\u0119d\u0105c<span class=\"_ _4\"></span>y przedmi<span class=\"_ _4\"></span>otem planowane<span class=\"_ _4\"></span>j reformy,<span class=\"_ _4\"></span> prezentuj<span class=\"_ _4\"></span>e poni\u017csza <span class=\"_ _4\"></span>tabela.<span class=\"ff2\"> </span></span>Typ instrumentu fi<span class=\"_ _4\"></span>nansoweg<span class=\"_ _4\"></span>o<span class=\"fc0\"> </span>Warto\u015b\u0107 bi<span class=\"_ _4\"></span>lansowa<span class=\"ff1\"> </span>na 31.12.2023 Warto\u015b\u0107 bi<span class=\"_ _4\"></span>lansowa<span class=\"ff1\"> </span>na 31.12.2022 Kredyty USD LIBOR 1<span class=\"_ _4\"></span>M - (528) WIBOR 1M (39) (63) D\u0142u\u017cne papiery war<span class=\"_ _4\"></span>to\u015bciowe<span class=\"ff2\"> </span>WIBOR 6M (2<span class=\"ls0\"> <span class=\"lse\">002)</span> </span>(2<span class=\"ls0\"> <span class=\"lse\">002)</span> </span>Faktoring d\u0142u\u017cny<span class=\"_ _4\"></span><span class=\"ff1\"> </span>WIBOR 1M (1 757) (18) Pochodne instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe (CIRS na 202<span class=\"_ _4\"></span>9 r., 1 60<span class=\"_ _4\"></span>0 mln PLN) WIBOR 6M 5 (198) Razem<span class=\"fc0\"> </span>(3<span class=\"ls0\"> <span class=\"lsf\">793)</span> </span>(2<span class=\"ls0\"> <span class=\"lsf\">809)</span> </span>Nota 7.5.1.5 Ryzy<span class=\"_ _4\"></span>ko zmian <span class=\"_ _4\"></span>cen energii <span class=\"_ _4\"></span>i no\u015bnik\u00f3w en<span class=\"_ _4\"></span>ergii <span class=\"ff1\"> </span>W <span class=\"_ _0\"></span>zakresie <span class=\"_ _0\"></span>zarz\u0105dzania <span class=\"_ _0\"></span>ryzykiem <span class=\"_ _0\"></span>rynkowym <span class=\"_ _0\"></span>wynikaj\u0105cym <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>cen <span class=\"_ _1\"> </span>metali <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>walutowym <span class=\"_ _0\"></span>najwi\u0119ksze <span class=\"_ _0\"></span>znaczenie <span class=\"_ _f\"></span>oraz wp\u0142yw <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>wyniki <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>Kapita\u0142owej KGHM <span class=\"_ _f\"></span>Polska <span class=\"_ _3\"></span>Mied\u017a S<span class=\"_ _3\"></span>.A. <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>skala i <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>rofil <span class=\"_ _3\"></span>dzia\u0142alno\u015bci <span class=\"_ _3\"></span>Jednos<span class=\"_ _4\"></span>tki <span class=\"_ _3\"></span>Dominuj\u0105cej. <span class=\"_ _f\"></span><span class=\"ff2\">Ryzyko </span>zmiany ce<span class=\"_ _3\"></span>n energii <span class=\"_ _3\"></span>elek<span class=\"_ _4\"></span>tryc<span class=\"ff3\">znej <span class=\"_ _3\"></span>i surowc\u00f3w <span class=\"_ _3\"></span>energet<span class=\"_ _4\"></span>ycznych stanowi <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>Jedn<span class=\"_ _4\"></span>ostki Dominuj\u0105cej <span class=\"_ _3\"></span>ryz<span class=\"_ _4\"></span>yko <span class=\"_ _3\"></span>towar<span class=\"_ _4\"></span>owe, <span class=\"_ _3\"></span>kt\u00f3reg<span class=\"_ _4\"></span>o </span>pomiaru dokonuj<span class=\"_ _4\"></span>e si\u0119 w opar<span class=\"_ _4\"></span>ciu o jego wp<span class=\"_ _4\"></span>\u0142yw na prz<span class=\"_ _4\"></span>ep\u0142ywy pien<span class=\"_ _4\"></span>i\u0119\u017cne. <span class=\"ff2\"> </span>Ekspozycja <span class=\"_ _12\"> </span>Jednostki  D<span class=\"_ _4\"></span>ominuj\u0105cej <span class=\"_ _12\"> </span>na  ryzyko <span class=\"_ _2\"> </span>z  tytu\u0142u  zmienn<span class=\"_ _4\"></span>o\u015bci  cen <span class=\"_ _12\"> </span>energii <span class=\"_ _12\"> </span>elektrycznej, <span class=\"_ _2\"> </span>surowc\u00f3w<span class=\"_ _3\"></span><span class=\"ff2\">  energ<span class=\"_ _4\"></span>etycznych </span>i <span class=\"ff3\">towar\u00f3w pow<span class=\"_ _4\"></span>i\u0105zanych z nim<span class=\"_ _4\"></span>i, dotyczy nast<span class=\"_ _4\"></span>\u0119puj\u0105cych r<span class=\"_ _4\"></span>ynk\u00f3w:<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff1 fc2\">energii <span class=\"_ _15\"> </span>elektryczn<span class=\"_ _4\"></span>ej <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>paliwa <span class=\"_ _11\"> </span>ga<span class=\"_ _3\"></span>zowego,<span class=\"ff2 fc0\"> <span class=\"_ _15\"> </span><span class=\"ff3\">kt\u00f3re <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _15\"> </span>niezb\u0119dne <span class=\"_ _15\"> </span>dla <span class=\"_ _15\"> </span>prowadzenia <span class=\"_ _11\"> </span>dzia\u0142alno\u015bci <span class=\"_ _15\"> </span>operacyjnej<span class=\"_ _4\"></span> </span></span></span></span>wydobywczej <span class=\"_ _c\"> </span>i <span class=\"_ _13\"> </span>przetw\u00f3rcz<span class=\"_ _4\"></span>ej, <span class=\"_ _d\"> </span>w <span class=\"_ _d\"> </span>tym <span class=\"_ _d\"> </span>paliwo <span class=\"_ _d\"> </span>g<span class=\"_ _3\"></span>az<span class=\"_ _4\"></span>owe <span class=\"_ _d\"> </span>wykorzystywan<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>do <span class=\"_ _d\"> </span>produkcji <span class=\"_ _d\"> </span>ener<span class=\"ff2\">gii <span class=\"_ _13\"> </span>elektryczne<span class=\"_ _4\"></span>j </span>na<span class=\"ls0\"> <span class=\"ff3\">potrzeby Jedn<span class=\"_ _4\"></span>ostki Dominuj\u0105<span class=\"_ _4\"></span>cej we w<span class=\"_ _4\"></span>\u0142asnych \u017ar\u00f3d\u0142a<span class=\"_ _4\"></span>ch wytw\u00f3rcz<span class=\"_ _4\"></span>ych,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff4 fc2\">uprawnie\u0144 <span class=\"_ _15\"> </span>do <span class=\"_ _14\"> </span>emisji <span class=\"_ _15\"> </span>CO2,</span><span class=\"ff2\"> <span class=\"_ _14\"> </span><span class=\"ff3\">kt\u00f3re <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _15\"> </span>ko<span class=\"_ _3\"></span>ni<span class=\"_ _4\"></span>eczne <span class=\"_ _14\"> </span>w <span class=\"_ _15\"> </span>celu <span class=\"_ _14\"> </span>umorzenia <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>zwi\u0105zku <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>wy\u017csz\u0105 <span class=\"_ _15\"> </span>emisj\u0105 <span class=\"_ _14\"> </span>gaz\u00f3w </span></span></span>cieplarnianych <span class=\"_ _0\"></span>przez <span class=\"_ _1\"> </span>instalacje <span class=\"_ _0\"></span>eksploatowan<span class=\"_ _4\"></span>e <span class=\"_ _1\"> </span>przez <span class=\"_ _0\"> </span>Jednostk\u0119 <span class=\"_ _0\"> </span>Do<span class=\"_ _3\"></span>minuj\u0105<span class=\"_ _4\"></span>c\u0105, <span class=\"_ _0\"></span>ni\u017c <span class=\"_ _2\"> </span>emisja <span class=\"_ _0\"> </span>g<span class=\"_ _3\"></span>az\u00f3w <span class=\"_ _0\"></span>cieplarnianych, dla kt\u00f3rej Jednos<span class=\"_ _4\"></span>tka Dominuj\u0105ca <span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>trzyma<span class=\"_ _4\"></span>\u0142a nieodp<span class=\"_ _4\"></span>\u0142atne uprawnie<span class=\"_ _4\"></span>nia do emisji <span class=\"_ _4\"></span>CO<span class=\"_ _3c\"> </span>2<span class=\"_ _3c\"> </span>, \u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff4 fc2\">praw <span class=\"_ _3\"></span>maj\u0105tkowych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>nergii</span><span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ff3\">wynikaj\u0105cych <span class=\"_ _3\"></span>ze <span class=\"_ _3\"></span>\u015bwiadectw <span class=\"_ _3\"></span>pochodzenia <span class=\"_ _3\"></span>energii <span class=\"_ _3\"></span>ze <span class=\"_ _f\"></span>\u017ar\u00f3de\u0142 <span class=\"_ _3\"></span>odnawialnych <span class=\"_ _3\"></span>(OZE) </span></span></span>i <span class=\"ff4\">\u015bwiadectw<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>efektywno\u015bci <span class=\"_ _1\"> </span>energetycznej<span class=\"ff2 fc0\"> <span class=\"_ _2\"> </span>(dal<span class=\"ff3\">ej: <span class=\"_ _2\"> </span>prawa <span class=\"_ _2\"> </span>maj\u0105tkowe), <span class=\"_ _2\"> </span>podlegaj\u0105ce <span class=\"_ _2\"> </span>umorzeni<span class=\"_ _4\"></span>u <span class=\"_ _2\"> </span>(konieczne <span class=\"_ _1\"> </span>dla </span></span></span>cel\u00f3w <span class=\"_ _11\"> </span>umorzenia <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>zwi\u0105zku <span class=\"_ _11\"> </span>ze <span class=\"_ _15\"> </span>sprzeda\u017c\u0105 <span class=\"_ _11\"> </span>przez <span class=\"_ _11\"> </span>Jednostk\u0119 <span class=\"_ _11\"> </span>Dominuj\u0105c\u0105 <span class=\"_ _11\"> </span>energii <span class=\"_ _11\"> </span>e<span class=\"_ _3\"></span>lektr<span class=\"_ _4\"></span>ycznej <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>o<span class=\"_ _3\"></span>dbiorc<span class=\"_ _4\"></span>y ko\u0144cowego oraz<span class=\"_ _4\"></span> ze zu\u017cyci<span class=\"_ _4\"></span>em zakupion<span class=\"_ _4\"></span>ej energii <span class=\"_ _4\"></span>elektrycznej na<span class=\"_ _4\"></span> potrzeby w\u0142as<span class=\"_ _4\"></span>ne).<span class=\"ff2\"> </span>Zarz\u0105dza<span class=\"_ _4\"></span>nie <span class=\"_ _2\"> </span>ryzykiem <span class=\"_ _2\"> </span>cen <span class=\"_ _12\"> </span>towar\u00f3w <span class=\"_ _1\"> </span>w <span class=\"_ _12\"> </span>odniesieniu <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>planowanych <span class=\"_ _1\"> </span>zakup\u00f3w <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>ergii <span class=\"_ _2\"> </span>elektrycznej <span class=\"_ _1\"> </span> <span class=\"_ _12\"> </span>i <span class=\"_ _2\"> </span>paliwa <span class=\"_ _2\"> </span>gazowego polega <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>zarz\u0105dzaniu <span class=\"_ _f\"></span>ekspozycj\u0105 <span class=\"_ _f\"></span>na <span class=\"_ _0\"></span>ryzyko <span class=\"_ _0\"></span>zmian <span class=\"_ _f\"></span>cen <span class=\"_ _0\"></span>energii <span class=\"_ _0\"></span>elektrycznej <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>paliwa <span class=\"_ _0\"></span>gazowego <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> horyzoncie <span class=\"_ _f\"></span>czasowym </span>obejmuj\u0105cym okres do 36 kolejnych miesi\u0119cy, wynikaj\u0105c\u0105 z plan\u00f3w zakupowych energii i g<span class=\"_ _3\"></span>azu,<span class=\"_ _4\"></span> pomniejszonych o zawarte wcze\u015bniej kontr<span class=\"_ _4\"></span>akty zakupu z<span class=\"_ _4\"></span> dostaw\u0105 w<span class=\"ff2\"> </span>prz<span class=\"_ _4\"></span>ysz\u0142ych okresach.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Dla <span class=\"_ _1\"> </span>ryzyka <span class=\"_ _1\"> </span>zmian <span class=\"_ _1\"> </span>cen <span class=\"_ _1\"> </span>energii <span class=\"_ _1\"> </span>elektrycznej<span class=\"ff2 fc0\"> <span class=\"_ _1\"> </span><span class=\"ff3\">\u017ar\u00f3d\u0142o <span class=\"_ _1\"> </span>e<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>spozycji <span class=\"_ _0\"> </span>st<span class=\"_ _3\"></span>anowi\u0105<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>ceny <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>w<span class=\"_ _3\"></span><span class=\"ff2\"> ko<span class=\"_ _4\"></span>ntraktach <span class=\"_ _1\"> </span>dwustronnyc<span class=\"_ _4\"></span>h </span></span></span>oraz  ceny  transakcj<span class=\"ff3\">i  sprzeda\u017cy<span class=\"_ _4\"></span>  energii  na  Towarow<span class=\"_ _4\"></span>ej  Gie\u0142dzie  Energii,  gdz<span class=\"_ _4\"></span>ie  Jednostka  Domi<span class=\"_ _4\"></span>nuj\u0105ca  nabywa  en<span class=\"_ _4\"></span>ergi\u0119 </span>elektryczn\u0105 w produk<span class=\"_ _4\"></span>tach terminowy<span class=\"_ _4\"></span>ch (RTEE) jak i na rynku dnia bie\u017c\u0105ceg<span class=\"_ _4\"></span>o i nast\u0119pnego (RDB i RDN). Ponad<span class=\"_ _4\"></span>to Jednostka<span class=\"_ _4\"></span> Dominuj\u0105ca <span class=\"_ _3\"></span>zawar\u0142a <span class=\"_ _3\"></span>kontrakt <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>dostawy <span class=\"_ _3\"></span>energii <span class=\"_ _f\"></span>elektrycznej <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>OZE <span class=\"_ _3\"></span>typu <span class=\"_ _3\"></span>PPA <span class=\"_ _3\"></span>(Po<span class=\"_ _3\"></span>wer <span class=\"_ _3\"></span>Purchase Agree<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>ent), <span class=\"_ _3\"></span>kt\u00f3ry <span class=\"_ _3\"></span>zosta\u0142 zawarty w ce<span class=\"_ _3\"></span>lu zaspokojenia w\u0142asnych potrzeby <span class=\"_ _3\"></span>Jednostki Dominuj\u0105cej i zgodnie <span class=\"_ _3\"></span>z wy\u0142\u0105czeniem przewidzianym w <span class=\"_ _3\"></span>MSSF 9 par. 2.4 nie podl<span class=\"_ _4\"></span>ega wycenie i <span class=\"_ _4\"></span>uj\u0119ciu jak<span class=\"_ _4\"></span>o instrum<span class=\"_ _4\"></span>ent finansowy. <span class=\"ff2\"> </span>W <span class=\"_ _0\"></span>przypadku <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>cen <span class=\"_ _f\"></span>paliwa <span class=\"_ _0\"></span>gazowego<span class=\"ff2 fc0\"> <span class=\"_ _0\"> </span><span class=\"ff3\">\u017ar\u00f3d\u0142o <span class=\"_ _0\"></span>ekspozycji <span class=\"_ _0\"></span>stanowi <span class=\"_ _0\"></span>kontrakt <span class=\"_ _f\"></span>zawarty <span class=\"_ _0\"></span>z</span> ORLEN <span class=\"_ _0\"></span>S.A., <span class=\"_ _0\"></span>zgodnie </span>z <span class=\"ff3\">kt\u00f3rym cena nabywanego gazu<span class=\"_ _4\"></span> w du\u017cym stopniu uzale\u017cniona jest od notowa\u0144 Towarowej Gie\u0142dy Energii dla gazu typu E </span>(dotyczy zar\u00f3wn<span class=\"_ _4\"></span>o kontrakt\u00f3w <span class=\"_ _4\"></span>terminowych ja<span class=\"_ _4\"></span>k i kontrakt\u00f3w <span class=\"_ _4\"></span>typu <span class=\"_ _4\"></span>SPOT).<span class=\"ff2\"> </span>Ryzyko towarow<span class=\"_ _4\"></span>e zwi\u0105zane z uprawnieni<span class=\"_ _4\"></span>ami do emisji<span class=\"_ _4\"></span> CO2<span class=\"ff2 fc0\"> <span class=\"ff3\">wi\u0105\u017ce si\u0119 z e<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>spozycj\u0105 na zmian<span class=\"_ _4\"></span>y cen uprawnie\u0144 do emisj<span class=\"_ _4\"></span>i </span></span>notowanych <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>EUR  na <span class=\"_ _2\"> </span>rynku <span class=\"_ _2\"> </span>g<span class=\"_ _3\"></span>ie\u0142dowym<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>(np.  gie\u0142da <span class=\"_ _2\"> </span>EEX) <span class=\"_ _2\"> </span>i  kursu <span class=\"_ _2\"> </span>walutowego <span class=\"_ _2\"> </span>EUR/PLN <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>r\u00f3\u017cne <span class=\"_ _2\"> </span>od  pla<span class=\"_ _4\"></span>nowaneg<span class=\"_ _4\"></span>o wyko<span class=\"ff3\">rzystanie <span class=\"_ _3\"></span>przez <span class=\"_ _3\"></span>Jednostk\u0119 <span class=\"_ _3\"></span>Dominuj\u0105c\u0105 <span class=\"_ _3\"></span>\u017ar\u00f3de\u0142 <span class=\"_ _3\"></span>emisji <span class=\"_ _f\"></span>CO<span class=\"_ _3c\"> </span></span>2<span class=\"_ _3c\"> </span>. <span class=\"_ _3\"></span>W <span class=\"_ _f\"></span>zakresie <span class=\"_ _3\"></span>zmian <span class=\"_ _3\"></span>ce<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>uprawnie\u0144 <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>emisji <span class=\"_ _3\"></span>CO<span class=\"_ _3c\"> </span>2 <span class=\"_ _3\"></span>Jednostka Dominuj\u0105ca ma <span class=\"_ _3\"></span>pozycj\u0119 <span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>\u00f3tk\u0105 <span class=\"_ _3\"></span>net<span class=\"_ _4\"></span>to, <span class=\"_ _3\"></span>wynikaj\u0105c\u0105 z <span class=\"_ _3\"></span>obowi\u0105zku umorzenia uprawnie\u0144 <span class=\"_ _3\"></span>w zwi\u0105zku <span class=\"_ _3\"></span>z emisj\u0105 <span class=\"_ _3\"></span>systemow\u0105 CO<span class=\"_ _3c\"> </span>2<span class=\"_ _3c\"> </span>, kt\u00f3ra  ma <span class=\"_ _12\"> </span>miejsce  na  sku<span class=\"_ _4\"></span>tek  spalania <span class=\"_ _12\"> </span>w\u0119gla  zawarteg<span class=\"_ _4\"></span>o  w  materia\u0142ach <span class=\"_ _2\"> </span>w\u0119g<span class=\"_ _3\"></span>lon<span class=\"_ _4\"></span>o\u015bnych  w <span class=\"_ _2\"> </span>instalacjach  funkcjonuj\u0105cyc<span class=\"_ _4\"></span>h w hutach <span class=\"_ _11\"> </span>mie<span class=\"_ _3\"></span>dzi <span class=\"_ _11\"> </span>oraz <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>skutek <span class=\"_ _15\"> </span>spalania <span class=\"_ _11\"> </span>paliwa <span class=\"_ _15\"> </span>gazowego <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>blokach <span class=\"_ _15\"> </span>gazowo-<span class=\"ff3\">parowych <span class=\"_ _11\"> </span>wytwarzaj\u0105cych <span class=\"_ _15\"> </span>energi\u0119<span class=\"_ _4\"></span> </span>elektryczn\u0105 <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>potrzeby <span class=\"_ _f\"></span>Jednostki <span class=\"_ _3\"></span>Do<span class=\"_ _3\"></span>minuj\u0105c<span class=\"_ _4\"></span>ej. <span class=\"_ _f\"></span>W<span class=\"ff2\"> </span>2023 <span class=\"_ _3\"></span>r.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _3\"></span>Dominuj\u0105ca <span class=\"_ _3\"></span>doko<span class=\"_ _3\"></span>na<span class=\"_ _4\"></span>\u0142a <span class=\"_ _f\"></span>zakupu <span class=\"_ _3\"></span>uprawnie\u0144 <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>emisji CO<span class=\"_ _3c\"> </span>2 <span class=\"_ _11\"> </span>w <span class=\"ff3\">transakcjach <span class=\"_ _10\"> </span>t<span class=\"_ _3\"></span>ermin<span class=\"_ _4\"></span>owych <span class=\"_ _10\"> </span>w <span class=\"_ _15\"> </span>celu <span class=\"_ _11\"> </span>zabezpiecz<span class=\"_ _4\"></span>enia <span class=\"_ _11\"> </span>w\u0142asnych <span class=\"_ _11\"> </span>potrzeb. <span class=\"_ _11\"> </span>Takie <span class=\"_ _11\"> </span>instrumen<span class=\"_ _4\"></span>ty <span class=\"_ _11\"> </span>pochodne, <span class=\"_ _11\"> </span>kt\u00f3re <span class=\"_ _11\"> </span>s\u0105 </span>nabywane i <span class=\"ff3\">utrzymywa<span class=\"_ _4\"></span>ne w celu zabezpieczenia w\u0142asnych p<span class=\"_ _4\"></span>otrzeb s\u0105 wy\u0142\u0105czone z zakresu MSSF 9 Instrumen<span class=\"_ _4\"></span>ty finansow<span class=\"_ _4\"></span>e </span>i nie podlegaj\u0105 <span class=\"_ _4\"></span>wycenie na dzie<span class=\"_ _4\"></span>\u0144 ko\u0144cz\u0105cy <span class=\"_ _4\"></span>okres spraw<span class=\"_ _4\"></span>ozdawczy. <span class=\"ff2\"> </span>W <span class=\"_ _11\"> </span>zakresie <span class=\"_ _11\"> </span>ryzyka <span class=\"_ _15\"> </span>zmian <span class=\"_ _11\"> </span>cen <span class=\"_ _11\"> </span>p<span class=\"ff4\">raw <span class=\"_ _11\"> </span>maj\u0105tkowych<span class=\"ff3 fc0\">, <span class=\"_ _11\"> </span>Jednostka <span class=\"_ _11\"> </span>Dominuj\u0105ca <span class=\"_ _11\"> </span>ma <span class=\"_ _15\"> </span>pozycj\u0119 <span class=\"_ _11\"> </span>kr\u00f3tk\u0105 <span class=\"_ _11\"> </span>netto <span class=\"_ _11\"> </span>wynikaj\u0105c\u0105 </span></span>z <span class=\"ff3\">obowi\u0105zku <span class=\"_ _f\"></span>umorzenia <span class=\"_ _3\"></span>praw <span class=\"_ _f\"></span>maj\u0105tkowych <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _f\"></span>sprzeda\u017cy <span class=\"_ _f\"></span>energii <span class=\"_ _f\"></span>elektryczn<span class=\"_ _4\"></span>ej <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>dbiorcy <span class=\"_ _3\"></span>ko\u0144cowego <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>zu\u017cycia </span>zakupionej energ<span class=\"_ _4\"></span>ii elektryczn<span class=\"_ _4\"></span>ej na potrzeby w\u0142asne, <span class=\"_ _4\"></span>a \u017ar\u00f3d\u0142em ekspozycji s\u0105 prz<span class=\"_ _4\"></span>ede wszystkim ceny pr<span class=\"_ _4\"></span>aw maj\u0105tkowych na<span class=\"_ _4\"></span> rynku <span class=\"_ _1\"> </span>hurtowym <span class=\"_ _1\"> </span>(tj. <span class=\"ff3\">na <span class=\"_ _1\"> </span>Towarowej <span class=\"_ _0\"> </span>Gie\u0142dzie <span class=\"_ _1\"> </span>Energii). <span class=\"_ _2\"> </span>KGHM <span class=\"_ _0\"> </span>Polska <span class=\"_ _1\"> </span>M<span class=\"_ _3\"></span>ied\u017a<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>S.A.<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>dokonuje <span class=\"_ _1\"> </span>sprzeda\u017cy <span class=\"_ _1\"> </span>energii <span class=\"_ _1\"> </span>elektrycznej<span class=\"_ _4\"></span> </span>przede <span class=\"_ _2\"> </span>wszystkim <span class=\"_ _2\"> </span>na  rz<span class=\"_ _4\"></span>ecz <span class=\"_ _2\"> </span>kont<span class=\"_ _3\"></span>rahent<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _2\"> </span>\u015bwiadcz\u0105cych <span class=\"_ _2\"> </span>us\u0142ugi <span class=\"_ _12\"> </span>na <span class=\"_ _2\"> </span>rzecz <span class=\"_ _12\"> </span>Jednostki <span class=\"_ _2\"> </span>Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105cej <span class=\"_ _2\"> </span>na<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _2\"> </span></span>terenie  nale\u017c\u0105c<span class=\"_ _4\"></span>ym do<span class=\"ls0\"> KGHM <span class=\"ff3\">Polska <span class=\"_ _4\"></span>Mied\u017a S.A.<span class=\"ff2\"> </span></span></span>Ekspozycja J<span class=\"_ _4\"></span>ednostki Dominuj<span class=\"_ _4\"></span>\u0105cej na <span class=\"_ _4\"></span>omawiane ryzy<span class=\"_ _4\"></span>ko <span class=\"ff1\">- </span>wolumen <span class=\"_ _4\"></span>zapotrzebow<span class=\"_ _4\"></span>ania poszcz<span class=\"_ _4\"></span>eg\u00f3lnych tow<span class=\"_ _4\"></span>ar\u00f3w na<span class=\"ls0\"> <span class=\"ff4\">potrzeby w\u0142asn<span class=\"_ _4\"></span>e (zakup)<span class=\"ff1\"> </span></span></span>Towary<span class=\"ff2 fc0\"> </span>Jednostka od 01.01.202<span class=\"_ _4\"></span>3 do 31.12.202<span class=\"_ _4\"></span>3<span class=\"ff2 fc5\"> </span>od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2<span class=\"ff2 fc0\"> </span>Uprawnienia d<span class=\"_ _4\"></span>o emisji CO<span class=\"_ _3c\"> </span>2<span class=\"_ _3c\"> </span>EUA 282 901 151 900 Prawa ma<span class=\"_ _4\"></span>j\u0105tkowe, tzw. zielon<span class=\"_ _4\"></span>e certyfikat<span class=\"_ _4\"></span>y<span class=\"ff2\"> </span>GWh 251<span class=\"ls0\"> </span>406<span class=\"ls0\"> </span>Prawa ma<span class=\"_ _4\"></span>j\u0105tkowe, tzw. niebi<span class=\"_ _4\"></span>eskie certyfika<span class=\"_ _4\"></span>ty<span class=\"ff2\"> </span>GWh 10<span class=\"ls0\"> </span>11<span class=\"ls0\"> </span>Prawa ma<span class=\"_ _4\"></span>j\u0105tkowe, tzw. bia<span class=\"_ _4\"></span>\u0142e certyfikaty<span class=\"ff2\"> </span>TOE 2 403 2 371 Paliwo gazowe GWh 2 282 1 751 Energia elektr<span class=\"_ _4\"></span>yczna GWh 2 614 2 742 Nota 7.5.1.6 Wp\u0142y<span class=\"_ _4\"></span>w stosowani<span class=\"_ _4\"></span>a rachunk<span class=\"_ _4\"></span>owo\u015bci zabezpiecz<span class=\"_ _4\"></span>e\u0144 na sp<span class=\"_ _4\"></span>rawozdanie fi<span class=\"_ _4\"></span>nansowe<span class=\"ff1\"> </span>Poni\u017csza <span class=\"_ _3\"></span>tabela <span class=\"_ _3\"></span>zawiera <span class=\"_ _3\"></span>informa<span class=\"_ _4\"></span>cje <span class=\"_ _3\"></span>dotycz\u0105ce <span class=\"_ _3\"></span>zmian <span class=\"_ _3\"></span>warto\u015bci godziwej <span class=\"_ _3\"></span>instrument\u00f3w <span class=\"_ _3\"></span>zabezpiecz<span class=\"_ _4\"></span>aj\u0105cych <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>korespondu<span class=\"_ _4\"></span>j\u0105cych <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>imi <span class=\"_ _3\"></span>zmian <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>godziwej <span class=\"_ _3\"></span>pozycji zabezpieczanych <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>okresie sprawozdawczym,  b\u0119d\u0105c<span class=\"_ _4\"></span>e  podstaw\u0105  do  uj\u0119cia  cz\u0119\u015bci  efektywn<span class=\"_ _4\"></span>ej  i  nieefektywnej  zmiany  warto\u015bci  godziw<span class=\"_ _4\"></span>ej  instrument\u00f3w  z<span class=\"_ _4\"></span>abezpiecza<span class=\"_ _3\"></span>j\u0105cych  w  latach  2023<span class=\"ff2\">-</span>202<span class=\"_ _4\"></span>2  (bez  uwzgl\u0119dnienia  efektu podatkowego)<span class=\"_ _4\"></span>. W <span class=\"_ _15\"> </span>powi\u0105zaniach <span class=\"_ _15\"> </span>zabezpieczaj\u0105<span class=\"_ _4\"></span>cych <span class=\"_ _15\"> </span>jako <span class=\"_ _15\"> </span>instrument <span class=\"_ _15\"> </span>zabezpieczaj\u0105cy <span class=\"_ _15\"> </span>jest <span class=\"_ _15\"> </span>wyznaczona <span class=\"_ _15\"> </span>wy\u0142\u0105cznie <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _15\"> </span>wewn\u0119trzna<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>opcji. <span class=\"_ _15\"> </span>Warto\u015b\u0107 <span class=\"_ _15\"> </span>czasowa <span class=\"_ _15\"> </span>zbiega <span class=\"_ _15\"> </span>do <span class=\"_ _15\"> </span>zera <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>ho<span class=\"_ _3\"></span>ryzo<span class=\"_ _4\"></span>ncie <span class=\"_ _15\"> </span>powi\u0105zania zabezpieczaj\u0105ce<span class=\"_ _4\"></span>go.  Nieefekt<span class=\"_ _4\"></span>ywno\u015b\u0107 zabezpi<span class=\"_ _4\"></span>eczenia uj\u0119<span class=\"_ _4\"></span>ta w ra<span class=\"_ _4\"></span>chunku wynik\u00f3w <span class=\"_ _4\"></span>w okresach spr<span class=\"_ _4\"></span>awozdawczych <span class=\"_ _4\"></span>2022 \u2013<span class=\"ff2\"> </span>2023 by\u0142a nie<span class=\"_ _4\"></span>istotna.<span class=\"ff2\"> </span>Stan na 31.12.202<span class=\"_ _3\"></span>3 od 01.01.2023<span class=\"_ _3\"></span> do 31.12.2023<span class=\"_ _3\"></span> od 01.01.2023<span class=\"_ _3\"></span> do 31.12.2023<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>Stan na 31.12.202<span class=\"_ _3\"></span>2 od 01.01.2022<span class=\"_ _3\"></span> do 31.12.2022<span class=\"_ _3\"></span> od 01.01.2022<span class=\"_ _3\"></span> do 31.12.2022<span class=\"_ _3\"></span> Saldo pozosta\u0142ych c<span class=\"_ _3\"></span>a\u0142kowitych dochod\u00f3w<span class=\"_ _3\"></span> <span class=\"ff1\"> </span>z tytu\u0142u zabezpiec<span class=\"_ _3\"></span>zenia przep\u0142yw\u00f3w <span class=\"_ _3\"></span><span class=\"ff1\"> </span>pieni\u0119\u017cnych dla powi\u0105<span class=\"_ _3\"></span>za\u0144<span class=\"ff2 fc0\"> </span>Zmiana warto\u015bci pozycji zabezpieczanej <span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>Saldo pozosta\u0142ych c<span class=\"_ _3\"></span>a\u0142kowitych dochod\u00f3w<span class=\"_ _3\"></span> <span class=\"ff1\"> </span>z tytu\u0142u zabezpiec<span class=\"_ _3\"></span>zenia przep\u0142yw\u00f3w <span class=\"_ _3\"></span><span class=\"ff1\"> </span>pieni\u0119\u017cnych dla powi\u0105<span class=\"_ _3\"></span>za\u0144<span class=\"ff2 fc0\"> </span>typ powi<span class=\"_ _3\"></span>\u0105zania<span class=\"ff6\"> </span> typ ryzyka  typ instru<span class=\"_ _3\"></span>mentu <span class=\"ff5\">\u2013</span> pozycji zab<span class=\"_ _3\"></span>ezpieczanej<span class=\"ff1 fc2\"> </span>pozostaj\u0105cych <span class=\"ff2\"> </span>w rachunkowo\u015bci zabezpiecze\u0144<span class=\"ff2 fc0\"> </span>dla kt\u00f3rych zaprzestano stosowa\u0107 rachunkowo\u015b\u0107 zabezpiecze\u0144<span class=\"ff2 fc0\"> </span>Zmiana warto\u015bci instrumentu zabezpieczaj\u0105cego <span class=\"_ _3\"></span><span class=\"ff1 fc0\"> </span>pozostaj\u0105cych <span class=\"ff2\"> </span>w rachunkowo\u015bci zabezpiecze\u0144<span class=\"ff2 fc0\"> </span>dla kt\u00f3rych <span class=\"ff2\">zaprzestano </span>stosowa\u0107 rachunkowo\u015b\u0107 zabezpiecze\u0144<span class=\"ff2 fc0\"> </span>Zmiana warto\u015bci pozycji zabezpieczanej<span class=\"_ _3\"></span> Zmiana warto\u015bci instrumentu zabezpieczaj\u0105cego<span class=\"_ _3\"></span><span class=\"ff1\"> </span>Zabezp<span class=\"ff4\">ieczenie pr<span class=\"_ _3\"></span>zep\u0142yw\u00f3w pieni\u0119\u017cnych<span class=\"_ _3\"></span></span><span class=\"fc0\"> </span>Ryzyko towarowe<span class=\"_ _3\"></span> (mied\u017a)<span class=\"ff1\"> </span>Opcje <span class=\"ff3\">\u2013</span> <span class=\"ff3\">Przychod<span class=\"_ _3\"></span>y ze sprzeda\u017cy</span> -<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(21)<span class=\"fs3\"> </span>(11)<span class=\"fs3\"> </span>(327)<span class=\"fs3\"> </span>255<span class=\"fs3 ls0\"> </span>warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>152<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>325<span class=\"fs3 ls0\"> </span>warto\u015b\u0107 czasowa<span class=\"_ _3\"></span><span class=\"ff2\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(173)<span class=\"fs3\"> </span>(11)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(70)<span class=\"fs3\"> </span>Ryzyko towarowe<span class=\"_ _3\"></span> (srebro)<span class=\"fc0\"> </span>Opcje <span class=\"ff3\">\u2013</span> <span class=\"ff3\">Przychod<span class=\"_ _3\"></span>y ze sprzeda\u017cy<span class=\"ff1\"> </span></span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>19<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>16<span class=\"fs3 ls0\"> </span>(21)<span class=\"fs3\"> </span>warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>30<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(16)<span class=\"fs3\"> </span>warto\u015b\u0107 czasowa<span class=\"_ _3\"></span><span class=\"ff2\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(11)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(5)<span class=\"fs3\"> </span>Ryzyko walutowe (USD)<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span>Opcje <span class=\"ff3\">\u2013</span> <span class=\"ff3\">Przychod<span class=\"_ _3\"></span>y ze sprzeda\u017cy</span> 77<span class=\"fs3 ls0\"> </span>604<span class=\"fs3 ls0\"> </span>(623)<span class=\"fs3\"> </span>469<span class=\"fs3 ls0\"> </span>402<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>(183)<span class=\"fs3\"> </span>403<span class=\"fs3 ls0\"> </span>warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span>107<span class=\"fs3 ls0\"> </span>545<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>619<span class=\"fs3 ls0\"> </span>193<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>182<span class=\"fs3 ls0\"> </span>warto\u015b\u0107 czasowa<span class=\"_ _3\"></span><span class=\"ff2\"> </span>(30)<span class=\"fs3\"> </span>59<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>(150)<span class=\"fs3\"> </span>209<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>221<span class=\"fs3 ls0\"> </span>Po\u017cyczki \u2013<span class=\"ff2\"> </span>Przyc<span class=\"_ _3\"></span>hody ze sprzeda\u017cy<span class=\"ff2\"> </span>- (48)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(64)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span>- (48)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(64)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>Ryzyko walutowe i st<span class=\"_ _3\"></span>opy procento<span class=\"_ _3\"></span>wej CIRS <span class=\"ff3\">\u2013</span> <span class=\"ff3\">Przychody ze<span class=\"_ _3\"></span> sprzeda\u017cy</span> (180)<span class=\"fs3\"> </span>(439)<span class=\"fs3\"> </span>388<span class=\"fs3 ls0\"> </span>(569)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>154<span class=\"fs3 ls0\"> </span>(137)<span class=\"fs3\"> </span>warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span>(180)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>388<span class=\"fs3 ls0\"> </span>(569)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>(137)<span class=\"fs3\"> </span>CIRS <span class=\"ff3\">\u2013</span> Przychody<span class=\"_ _3\"></span>/koszty finansowe<span class=\"_ _3\"></span> 175<span class=\"fs3 ls0\"> </span>172<span class=\"fs3 ls0\"> </span>(140)<span class=\"fs3\"> </span>315<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>(181)<span class=\"fs3\"> </span>152<span class=\"fs3 ls0\"> </span>warto\u015b\u0107 wewn\u0119t<span class=\"_ _3\"></span>rzna<span class=\"ff2\"> </span>175<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>(140)<span class=\"fs3\"> </span>315<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>152<span class=\"fs3 ls0\"> </span>Razem, w tym:<span class=\"_ _3\"></span> 72<span class=\"fs3 ls0\"> </span>556<span class=\"fs3 ls0\"> </span>(890)<span class=\"fs3\"> </span>717<span class=\"fs3 ls0\"> </span>146<span class=\"fs3 ls0\"> </span>(75)<span class=\"fs3\"> </span>(521)<span class=\"fs3\"> </span>652<span class=\"fs3 ls0\"> </span>Razem warto\u015b\u0107<span class=\"_ _3\"></span> wewn\u0119trzna<span class=\"ff2\"> </span>102<span class=\"fs3 ls0\"> </span>497<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>867<span class=\"fs3 ls0\"> </span>121<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>506<span class=\"fs3 ls0\"> </span>Razem warto\u015b\u0107<span class=\"_ _3\"></span> czasowa<span class=\"ff2\"> </span>(30)<span class=\"fs3\"> </span>59<span class=\"fs3 ls0\"> </span>-<span class=\"fs3\"> </span>(150)<span class=\"fs3\"> </span>25<span class=\"fs3 ls0\"> </span>(75)<span class=\"fs3\"> </span>-<span class=\"fs3\"> </span>146<span class=\"_ _3c\"> </span>Poni\u017csza <span class=\"_ _19\"> </span>tabela <span class=\"_ _10\"> </span>zawiera <span class=\"_ _19\"> </span>informacje <span class=\"_ _10\"> </span>dotycz\u0105ce   <span class=\"_ _10\"> </span>wp\u0142ywu <span class=\"_ _10\"> </span>stosowania <span class=\"_ _19\"> </span>rachunkowo\u015bci  zabezpiecze\u0144 <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>sprawozdanie  z <span class=\"_ _10\"> </span>wyniku <span class=\"_ _19\"> </span>o<span class=\"_ _3\"></span>raz  pozo<span class=\"_ _3\"></span>sta\u0142e <span class=\"_ _10\"> </span>ca\u0142kowite  dochody <span class=\"_ _10\"> </span>(bez <span class=\"_ _10\"> </span>uwzgl\u0119dniania  efektu podatkowego)<span class=\"_ _4\"></span>.<span class=\"_ _3c\"> </span><div class=\"c w252 h177 gs11cb\"><div class=\"t m0 xb3 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>3 do 31.12<span class=\"_ _4\"></span>.2023 </div></div><div class=\"c w253 h177 gs11cc\"><div class=\"t m0 xd h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>2 do 31.12<span class=\"_ _4\"></span>.2022<span class=\"ff2 fs3 fc0\"> </span></div></div><div class=\"c w251 h178 gs11cd\"><div class=\"t m0 x11 h4a y5db ff5 fs3 fc0 sc0 ls0 ws0\">typ powi<span class=\"_ _3\"></span>\u0105zania<span class=\"ff6\"> </span></div><div class=\"t m0 x16 h4a yfc ff6 fs3 fc0 sc0 ls0 ws0\"> typ ryzyka  </div><div class=\"t m0 x9b h5 y56 ff6 fs3 fc0 sc0 ls0 ws0\">typ instru<span class=\"_ _3\"></span>mentu<span class=\"ff2\"> </span></div></div><div class=\"c w254 h179 gs11ce\"><div class=\"t m0 x22 h5 y9f9 ff1 fs3 fc2 sc0 ls0 ws0\">Zyski lub (straty) <span class=\"_ _3\"></span> </div><div class=\"t m0 x100 h5 y5f2 ff4 fs3 fc2 sc0 ls0 ws0\">z tytu\u0142u zabezpiec<span class=\"_ _3\"></span>zenia<span class=\"ff1\"> </span></div><div class=\"t m0 xbb h5 y9fa ff4 fs3 fc2 sc0 ls0 ws0\">uj\u0119te w pozosta\u0142yc<span class=\"_ _3\"></span>h <span class=\"ff1\"> </span></div><div class=\"t m0 x19 h5 ycb0 ff4 fs3 fc2 sc0 ls0 ws0\">ca\u0142kowitych dochodac<span class=\"_ _3\"></span>h<span class=\"ff1\"> </span></div></div><div class=\"c w195 h178 gs11cf\"><div class=\"t m0 x17 h5 y2ca ff4 fs3 fc2 sc0 ls0 ws0\">Kwota przeklasy<span class=\"_ _3\"></span>fikowana z pozosta\u0142ych </div><div class=\"t m0 x51 h5 y5db ff4 fs3 fc2 sc0 ls0 ws0\">ca\u0142kowitych dochod\u00f3w<span class=\"_ _3\"></span> jako korekt<span class=\"_ _3\"></span>a z tytu\u0142u </div><div class=\"t m0 x6b h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">przeklasyfikowania,<span class=\"_ _3\"></span> ze wzgl\u0119du na realizacj<span class=\"_ _3\"></span>\u0119 </div><div class=\"t m0 x3f h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">pozycji zabezpiec<span class=\"_ _3\"></span>zanej w okresie<span class=\"_ _3\"></span> </div></div><div class=\"c w1fb h179 gs11d0\"><div class=\"t m0 x84 h5 y9f9 ff1 fs3 fc2 sc0 ls0 ws0\">Zyski lub (straty) <span class=\"_ _3\"></span> </div><div class=\"t m0 x20 h5 y5f2 ff4 fs3 fc2 sc0 ls0 ws0\">z tytu\u0142u zabezpiec<span class=\"_ _3\"></span>zenia<span class=\"ff1\"> </span></div><div class=\"t m0 x9c h5 y9fa ff4 fs3 fc2 sc0 ls0 ws0\">uj\u0119te w pozosta\u0142yc<span class=\"_ _3\"></span>h <span class=\"ff1\"> </span></div><div class=\"t m0 xdd h5 ycb0 ff4 fs3 fc2 sc0 ls0 ws0\">ca\u0142kowitych dochodac<span class=\"_ _3\"></span>h<span class=\"ff1\"> </span></div></div><div class=\"c w1e5 h179 gs11d1\"><div class=\"t m0 x2f h5 y9f8 ff1 fs3 fc2 sc0 ls0 ws0\">Kwota przeklasy<span class=\"_ _3\"></span>fikowana  </div><div class=\"t m0 x4a h5 y9f9 ff4 fs3 fc2 sc0 ls0 ws0\">z pozosta\u0142ych ca\u0142kowi<span class=\"_ _3\"></span>tych dochod<span class=\"_ _3\"></span>\u00f3w <span class=\"ff1\"> </span></div><div class=\"t m0 x1e h5 y5f2 ff1 fs3 fc2 sc0 ls0 ws0\">do sprawozdania z<span class=\"_ _3\"></span> wyniku jako korekta <span class=\"_ _3\"></span>z </div><div class=\"t m0 x1e h5 y9fa ff4 fs3 fc2 sc0 ls0 ws0\">tytu\u0142u przeklasyfikow<span class=\"_ _3\"></span>ania, ze wzgl\u0119du na<span class=\"_ _3\"></span> </div><div class=\"t m0 x11 h5 ycb0 ff4 fs3 fc2 sc0 ls0 ws0\">realizacj\u0119 pozycji<span class=\"_ _3\"></span> zabezpieczanej w okresie<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w255 h17a gs11d2\"><div class=\"t m0 x39 h5 ycb0 ff2 fs3 fc2 sc0 ls0 ws0\">do sprawozdania <span class=\"_ _3\"></span>z  wyniku </div></div><div class=\"c w256 h17a gs11d3\"><div class=\"t m0 x25 h5 ycb0 ff3 fs3 fc2 sc0 ls0 ws0\">do aktyw\u00f3w trwa\u0142ych<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w251 h22 gs11d4\"><div class=\"t m0 x11 h8 y65 ff4 fs6 fc2 sc0 ls0 ws0\">Zabezpieczenie p<span class=\"_ _4\"></span>rzep\u0142yw\u00f3w pi<span class=\"_ _4\"></span>eni\u0119\u017cnych<span class=\"_ _4\"></span><span class=\"ff1 fc0\"> </span></div></div><div class=\"c w251 h45 gs11d5\"><div class=\"t m0 x100 h8 y124 ff4 fs6 fc2 sc0 ls0 ws0\">Ryzyko towar<span class=\"_ _4\"></span>owe (mied\u017a)<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w251 h43 gs11d6\"><div class=\"t m0 x9b h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">Opcje * </div></div><div class=\"c w254 h43 gs11d7\"><div class=\"t m0 x4c h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(128) </div></div><div class=\"c w255 h43 gs11d8\"><div class=\"t m0 xd4 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(160) </div></div><div class=\"c w1fb h43 gs11d9\"><div class=\"t m0 x88 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">800<span class=\"ls0\"> </span></div></div><div class=\"c w1e5 h43 gs11da\"><div class=\"t m0 x159 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(525) </div></div><div class=\"c w251 h45 gs11db\"><div class=\"t m0 x100 h8 y124 ff1 fs6 fc2 sc0 ls0 ws0\">Ryzyko towar<span class=\"_ _4\"></span>owe (srebr<span class=\"_ _4\"></span>o) </div></div><div class=\"c w251 h43 gs11dc\"><div class=\"t m0 x100 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">Opcje *<span class=\"ff1\"> </span></div></div><div class=\"c w254 h43 gs11dd\"><div class=\"t m0 xb h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(6) </div></div><div class=\"c w255 h43 gs11de\"><div class=\"t m0 xc7 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">13<span class=\"ls0\"> </span></div></div><div class=\"c w1fb h43 gs11df\"><div class=\"t m0 xa8 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">26<span class=\"ls0\"> </span></div></div><div class=\"c w1e5 h43 gs11e0\"><div class=\"t m0 x73 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">114<span class=\"ls0\"> </span></div></div><div class=\"c w251 h45 gs11e1\"><div class=\"t m0 x100 h8 y124 ff1 fs6 fc2 sc0 ls0 ws0\">Ryzyko walutowe <span class=\"_ _4\"></span>(USD)<span class=\"ff2\"> </span></div></div><div class=\"c w251 h45 gs11e2\"><div class=\"t m0 x9b h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">Opcje * </div></div><div class=\"c w254 h45 gs11e3\"><div class=\"t m0 x7b h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">738<span class=\"ls0\"> </span></div></div><div class=\"c w255 h45 gs11e4\"><div class=\"t m0 xca h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">459<span class=\"ls0\"> </span></div></div><div class=\"c w1fb h45 gs11e5\"><div class=\"t m0 x88 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">357<span class=\"ls0\"> </span></div></div><div class=\"c w1e5 h45 gs11e6\"><div class=\"t m0 x73 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(46) </div></div><div class=\"c w251 h43 gs11e7\"><div class=\"t m0 x9b h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">Po\u017cyczki **<span class=\"ff2\"> </span></div></div><div class=\"c w254 h43 gs11e8\"><div class=\"t m0 x76 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w255 h43 gs11e9\"><div class=\"t m0 xca h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(16) </div></div><div class=\"c w1fb h43 gs11ea\"><div class=\"t m0 xc7 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1e5 h43 gs11eb\"><div class=\"t m0 x73 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(16) </div></div><div class=\"c w251 h45 gs11ec\"><div class=\"t m0 x100 h8 y124 ff1 fs6 fc2 sc0 ls0 ws0\">Ryzyko walutowe i<span class=\"_ _4\"></span> stopy pr<span class=\"_ _4\"></span>ocentowej <span class=\"ff2\"> </span></div></div><div class=\"c w251 h43 gs11ed\"><div class=\"t m0 x9b h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">CIRS *** </div></div><div class=\"c w254 h43 gs11ee\"><div class=\"t m0 x7b h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">340<span class=\"ls0\"> </span></div></div><div class=\"c w255 h43 gs11ef\"><div class=\"t m0 xca h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">(11) </div></div><div class=\"c w256 h43 gs11f0\"><div class=\"t m0 x70 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">102<span class=\"ls0\"> </span></div></div><div class=\"c w1fb h43 gs11f1\"><div class=\"t m0 xa8 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">56<span class=\"ls0\"> </span></div></div><div class=\"c w1e5 h43 gs11f2\"><div class=\"t m0 xe1 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">41<span class=\"ls0\"> </span></div></div><div class=\"c w251 h13f gs11f3\"><div class=\"t m0 x11 h8 y31 ff1 fs6 fc2 sc0 ls0 ws0\">Razem<span class=\"fc0\"> </span></div></div><div class=\"c w254 h13f gs11f4\"><div class=\"t m0 x7b h8 y31 ff1 fs6 fc0 sc0 lsf ws0\">944<span class=\"ls0\"> </span></div></div><div class=\"c w255 h13f gs11f5\"><div class=\"t m0 xca h8 y31 ff1 fs6 fc0 sc0 lsf ws0\">285<span class=\"ls0\"> </span></div></div><div class=\"c w256 h13f gs11f6\"><div class=\"t m0 x70 h8 y31 ff1 fs6 fc0 sc0 lsf ws0\">102<span class=\"ls0\"> </span></div></div><div class=\"c w1fb h13f gs11f7\"><div class=\"t m0 xc h8 y31 ff1 fs6 fc0 sc0 ls0 ws0\">1 239 </div></div><div class=\"c w1e5 h13f gs11f8\"><div class=\"t m0 x85 h8 y31 ff1 fs6 fc0 sc0 ls0 ws0\">(432) </div></div><div class=\"c w257 h17b gs11f9\"><div class=\"t m0 x11 h4a yc9 ff5 fs3 fc0 sc0 ls0 ws0\">Pozycja w sp<span class=\"_ _3\"></span>rawozdaniu z wyniku, kt\u00f3ra za<span class=\"_ _3\"></span>wiera korekt\u0119 z tytu\u0142<span class=\"_ _3\"></span>u przeklasyfikowania:<span class=\"_ _3\"></span><span class=\"ff6\"> </span></div></div><div class=\"c w1fd h36 gs11fa\"><div class=\"t m0 x11 h4a y124 ff6 fs3 fc0 sc0 ls0 ws0\">* </div></div><div class=\"c w259 h36 gs11fb\"><div class=\"t m0 x11 h4a y124 ff5 fs3 fc0 sc0 ls0 ws0\">przychod<span class=\"_ _3\"></span>y z um\u00f3w z klientami, pozo<span class=\"_ _3\"></span>sta\u0142e przychody i <span class=\"_ _3\"></span><span class=\"ff6\">(koszty) operacyjne, </span></div></div><div class=\"c w1fd h17b gs11fc\"><div class=\"t m0 x11 h4a yc9 ff6 fs3 fc0 sc0 ls30 ws0\">** <span class=\"ls0\"> </span></div></div><div class=\"c w259 h17b gs11fd\"><div class=\"t m0 x11 h4a yc9 ff5 fs3 fc0 sc0 ls0 ws0\">przychod<span class=\"_ _3\"></span>y z um\u00f3w z klientami,<span class=\"ff6\"> </span></div></div><div class=\"c w1fd h36 gs11fe\"><div class=\"t m0 x11 h4a y124 ff6 fs3 fc0 sc0 ls30 ws0\">***<span class=\"ls0\"> </span></div></div><div class=\"c w259 h36 gs11ff\"><div class=\"t m0 x11 h4a y124 ff5 fs3 fc0 sc0 ls0 ws0\">przychod<span class=\"_ _3\"></span>y z um\u00f3w z klientami, pozo<span class=\"_ _3\"></span>sta\u0142e przychody, (koszty) finan<span class=\"_ _3\"></span>sowe i aktywa trwa\u0142e.<span class=\"_ _3\"></span><span class=\"ff6\"> </span></div></div><div class=\"c w42 h4b gs1200\"><div class=\"t m0 x1d h8 ycbd ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1d h8 ycbe ff3 fs6 fc0 sc0 ls0 ws0\">Poni\u017csza <span class=\"_ _3\"></span>tabela <span class=\"_ _f\"></span>zawiera <span class=\"_ _3\"></span>info<span class=\"_ _3\"></span>rma<span class=\"_ _4\"></span>cje <span class=\"_ _f\"></span>dotycz\u0105ce <span class=\"_ _3\"></span>zmian <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _3\"></span>pozosta\u0142ych <span class=\"_ _f\"></span>ca\u0142kowitych <span class=\"_ _3\"></span>dochod\u00f3w <span class=\"_ _3\"></span>(bez <span class=\"_ _0\"></span>uwzgl\u0119dnienia <span class=\"_ _3\"></span>efektu <span class=\"_ _f\"></span>podatkoweg<span class=\"_ _4\"></span>o) <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>okresie <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>zwi\u0105zku <span class=\"_ _f\"></span>ze<span class=\"ff2\"> </span>sto<span class=\"_ _3\"></span>sowani<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>rachunkowo\u015bci </div><div class=\"t m0 x1d h8 y702 ff3 fs6 fc0 sc0 ls0 ws0\">zabezpiecze\u0144 w <span class=\"_ _4\"></span>2022 i <span class=\"_ _4\"></span>2023 r.<span class=\"ff2\"> </span></div></div><div class=\"c w25c h17d gs1201\"><div class=\"t m0 x5e h8 yc9 ff1 fs6 fc2 sc0 lsf ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w25d h17d gs1202\"><div class=\"t m0 xec h8 yc9 ff1 fs6 fc2 sc0 lsf ws0\">2022<span class=\"ff2 fc0 ls0\"> </span></div></div><div class=\"c w25a hb2 gs1203\"><div class=\"t m0 x11 h8 yca ff4 fs6 fc2 sc0 ls0 ws0\">Pozosta\u0142e ca\u0142k<span class=\"_ _4\"></span>owite doch<span class=\"_ _4\"></span>ody z tytu\u0142u <span class=\"ff1\"> </span></div><div class=\"t m0 x11 h8 yc9 ff4 fs6 fc2 sc0 ls0 ws0\">zabezpieczeni<span class=\"_ _4\"></span>a przep\u0142yw\u00f3w p<span class=\"_ _4\"></span>ieni\u0119\u017cnych<span class=\"_ _4\"></span><span class=\"ff2 fs3\"> </span></div></div><div class=\"c w25e hb2 gs1204\"><div class=\"t m0 x5a h5 y4b0 ff1 fs3 fc2 sc0 ls0 ws0\">Kwoty efektywne*<span class=\"_ _3\"></span> </div></div><div class=\"c w25f hb2 gs1205\"><div class=\"t m0 x1b h5 y4b0 ff1 fs3 fc2 sc0 ls0 ws0\">Koszt zabezpiecze<span class=\"_ _3\"></span>nia** </div></div><div class=\"c w1d6 hb2 gs1206\"><div class=\"t m0 x5a h5 y4b0 ff1 fs3 fc2 sc0 ls0 ws0\">Razem </div></div><div class=\"c w260 hb2 gs1207\"><div class=\"t m0 x5a h5 y4b0 ff1 fs3 fc2 sc0 ls0 ws0\">Kwoty efektywne*<span class=\"_ _3\"></span> </div></div><div class=\"c w224 hb2 gs1208\"><div class=\"t m0 x21 h5 y4b0 ff1 fs3 fc2 sc0 ls0 ws0\">Koszt zabezpiecze<span class=\"_ _3\"></span>nia** </div></div><div class=\"c w261 hb2 gs1209\"><div class=\"t m0 x13 h5 y4b0 ff1 fs3 fc2 sc0 ls0 ws0\">Razem </div></div><div class=\"c w25a h38 gs120a\"><div class=\"t m0 x11 h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">Pozosta\u0142e ca\u0142kow<span class=\"_ _3\"></span>ite dochody \u2013<span class=\"ff1\"> </span>tra<span class=\"_ _3\"></span>nsakcje zabezpieczaj\u0105ce </div><div class=\"t m0 x11 h5 y56 ff4 fs3 fc2 sc0 ls0 ws0\">ryzyko zmian c<span class=\"_ _3\"></span>en towar\u00f3w i<span class=\"ff1\"> walut<span class=\"_ _3\"></span>owe<span class=\"fc0\"> </span></span>\u2013<span class=\"ff1\"> na 1 stycznia<span class=\"_ _3\"></span> </span></div></div><div class=\"c w25e h38 gs120b\"><div class=\"t m0 x72 h8 y2f0 ff1 fs6 fc0 sc0 lsf ws0\">68<span class=\"ls0\"> </span></div></div><div class=\"c w25f h38 gs120c\"><div class=\"t m0 x63 h8 y2f0 ff1 fs6 fc0 sc0 ls0 ws0\">3 </div></div><div class=\"c w1d6 h38 gs120d\"><div class=\"t m0 x22 h8 y2f0 ff1 fs6 fc0 sc0 lsf ws0\">71<span class=\"ls0\"> </span></div></div><div class=\"c w260 h38 gs120e\"><div class=\"t m0 x11f h8 y2f0 ff1 fs6 fc0 sc0 ls57 ws0\">(1<span class=\"ls0\"> <span class=\"lsf\">178)</span> </span></div></div><div class=\"c w224 h38 gs120f\"><div class=\"t m0 xd h8 y2f0 ff1 fs6 fc0 sc0 ls0 ws0\">(422) </div></div><div class=\"c w261 h38 gs1210\"><div class=\"t m0 x40 h8 y2f0 ff1 fs6 fc0 sc0 ls57 ws0\">(1<span class=\"ls0\"> <span class=\"lsf\">600)</span> </span></div></div><div class=\"c w25a hce gs1211\"><div class=\"t m0 x1e h5 y32 ff3 fs3 fc0 sc0 ls0 ws0\">Wp\u0142yw wyceny tr<span class=\"_ _3\"></span>ansakcji zabezpiecza<span class=\"_ _3\"></span>j\u0105cych (cz\u0119\u015b\u0107 skutec<span class=\"_ _3\"></span>zna)<span class=\"ff2\"> </span></div></div><div class=\"c w25e hce gs1212\"><div class=\"t m0 xa1 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">1 272 </div></div><div class=\"c w25f hce gs1213\"><div class=\"t m0 x70 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">(328) </div></div><div class=\"c w1d6 hce gs1214\"><div class=\"t m0 x64 h8 y486 ff2 fs6 fc0 sc0 lse ws0\">944<span class=\"ls0\"> </span></div></div><div class=\"c w260 hce gs1215\"><div class=\"t m0 xc h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">1 124 </div></div><div class=\"c w224 hce gs1216\"><div class=\"t m0 x88 h8 y486 ff2 fs6 fc0 sc0 lse ws0\">115<span class=\"ls0\"> </span></div></div><div class=\"c w261 hce gs1217\"><div class=\"t m0 xbb h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">1 239 </div></div><div class=\"c w25a hc3 gs1218\"><div class=\"t m0 x1e h5 y423 ff3 fs3 fc0 sc0 ls0 ws0\">Reklasyfikacja do sp<span class=\"_ _3\"></span>rawozdania z wyni<span class=\"_ _3\"></span>ku w zwi\u0105zku z realizacj\u0105 </div><div class=\"t m0 x1e h5 y2f0 ff2 fs3 fc0 sc0 ls0 ws0\">pozycji zabezpie<span class=\"_ _3\"></span>czanej </div></div><div class=\"c w25e hc3 gs1219\"><div class=\"t m0 xd h8 y42b ff2 fs6 fc0 sc0 ls0 ws0\">(737) </div></div><div class=\"c w25f hc3 gs121a\"><div class=\"t m0 x0 h8 y42b ff2 fs6 fc0 sc0 lse ws0\">350<span class=\"ls0\"> </span></div></div><div class=\"c w1d6 hc3 gs121b\"><div class=\"t m0 xc3 h8 y42b ff2 fs6 fc0 sc0 ls0 ws0\">(387) </div></div><div class=\"c w260 hc3 gs121c\"><div class=\"t m0 x88 h8 y42b ff2 fs6 fc0 sc0 lse ws0\">122<span class=\"ls0\"> </span></div></div><div class=\"c w224 hc3 gs121d\"><div class=\"t m0 x88 h8 y42b ff2 fs6 fc0 sc0 lse ws0\">310<span class=\"ls0\"> </span></div></div><div class=\"c w261 hc3 gs121e\"><div class=\"t m0 x52 h8 y42b ff2 fs6 fc0 sc0 lse ws0\">432<span class=\"ls0\"> </span></div></div><div class=\"c w25a h3b gs121f\"><div class=\"t m0 x11 h5 ycc4 ff4 fs3 fc2 sc0 ls0 ws0\">Pozosta\u0142e ca\u0142kow<span class=\"_ _3\"></span>ite dochody \u2013<span class=\"ff1\"> tra<span class=\"_ _3\"></span>nsakcje </span>zabezpieczaj\u0105ce </div><div class=\"t m0 x11 h5 y10 ff4 fs3 fc2 sc0 ls0 ws0\">ryzyko zmian c<span class=\"_ _3\"></span>en towar\u00f3w i<span class=\"ff1\"> walut<span class=\"_ _3\"></span>owe </span>\u2013<span class=\"ff1\"> na 31 grudnia<span class=\"_ _3\"></span><span class=\"ff2 fc0\"> </span></span></div></div><div class=\"c w25e h3b gs1220\"><div class=\"t m0 x63 h8 y8f9 ff1 fs6 fc0 sc0 lsf ws0\">603<span class=\"ls0\"> </span></div></div><div class=\"c w25f h3b gs1221\"><div class=\"t m0 xd h8 y8f9 ff1 fs6 fc0 sc0 lsf ws0\">25<span class=\"ls0\"> </span></div></div><div class=\"c w1d6 h3b gs1222\"><div class=\"t m0 x64 h8 y8f9 ff1 fs6 fc0 sc0 lsf ws0\">628<span class=\"ls0\"> </span></div></div><div class=\"c w260 h3b gs1223\"><div class=\"t m0 xa8 h8 y8f9 ff1 fs6 fc0 sc0 lsf ws0\">68<span class=\"ff2 ls0\"> </span></div></div><div class=\"c w224 h3b gs1224\"><div class=\"t m0 x30 h8 y8f9 ff1 fs6 fc0 sc0 ls0 ws0\">3<span class=\"ff2\"> </span></div></div><div class=\"c w261 h3b gs1225\"><div class=\"t m0 x22 h8 y8f9 ff1 fs6 fc0 sc0 lsf ws0\">71<span class=\"ff2 ls0\"> </span></div></div><div class=\"c w262 h75 gs1226\"><div class=\"t m0 x11 h4a y5db ff5 fs3 fc0 sc0 ls0 ws0\">* Cz\u0119\u015b\u0107 efektywne<span class=\"_ _3\"></span>j zmiany warto\u015bci go<span class=\"_ _3\"></span>dziwej instrument\u00f3w zab<span class=\"_ _3\"></span>ezpieczaj\u0105cych z tytu\u0142u zabez<span class=\"_ _3\"></span>pieczanego ryzyka <span class=\"_ _3\"></span><span class=\"ff6\">- </span>wart<span class=\"_ _3\"></span>o\u015b\u0107 wewn\u0119trzna opcji.<span class=\"ff6\"> </span></div><div class=\"t m0 x11 h4a yfc ff5 fs3 fc0 sc0 ls0 ws0\">**  Warto\u015b\u0107 czasow<span class=\"_ _3\"></span>a opcji + mar\u017ca<span class=\"_ _3\"></span> CCBS Cross Currency Basis Sw<span class=\"_ _3\"></span>ap.<span class=\"_ _3c\"> </span><span class=\"ff6\"> </span></div><div class=\"t m0 x11 h5 y10 ff1 fs3 fc0 sc0 ls0 ws0\"> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "Nota 7.5.1.3 Ryzyko zmian kurs\u00f3w walutowych W  odniesieniu  do  ryzyka  zmian  kurs\u00f3w  walutowych  w  Grupie  Kapita\u0142owej  KGHM  Polska  Mied\u017a  S.A.  identyfikowane s\u0105 nast\u0119puj\u0105ce rodzaje ekspozycji: \u2022  ekspozycja  transakcyjna  dotycz\u0105ca  zmienno\u015bci  warto\u015bci  przep\u0142yw\u00f3w  pieni\u0119\u017cnych  w  walucie  bazowej (funkcjonalnej), \u2022  ekspozycja  dotycz\u0105ca  zmienno\u015bci  warto\u015bci  wybranych  pozycji  sprawozdania  z  sytuacji  finansowej  w walucie bazowej (funkcjonalnej). \u0179r\u00f3d\u0142em ekspozycji transakcyjnej na ryzyko walutowe s\u0105 kontrakty skutkuj\u0105ce przep\u0142ywami pieni\u0119\u017cnymi, kt\u00f3rych warto\u015b\u0107 w  walucie  bazowej  (funkcjonalnej)  jest  uzale\u017cniona  od  przysz\u0142ych  poziom\u00f3w  kurs\u00f3w  walut  obcych  wzgl\u0119dem  waluty bazowej (funkcjonalnej). Przep\u0142ywy pieni\u0119\u017cne nara\u017cone na ryzyko walutowe mog\u0105 posiada\u0107 nast\u0119puj\u0105ce charakterystyki: \u2022  denominowanie  w  walutach  obcych  \u2013  przep\u0142ywy  realizowane  s\u0105  w  walutach  obcych  innych  ni\u017c  waluta funkcjonalna, \u2022  indeksowanie  do  kursu  walut  obcych  \u2013  przep\u0142ywy  mog\u0105  by\u0107  realizowane  w  walucie  bazowej,  lecz  cena (np. metalu) jest ustalana w innej walucie obcej. Kluczowym \u017ar\u00f3d\u0142em ekspozycji na ryzyko walutowe w dzia\u0142alno\u015bci biznesowej Jednostki Dominuj\u0105cej s\u0105 wp\u0142ywy z tytu\u0142u sprzeda\u017cy produkt\u00f3w (w cz\u0119\u015bci dotycz\u0105cej cen metali, premii przerobowej i producenckiej). \u0179r\u00f3d\u0142em  ekspozycji  na  ryzyko  walutowe  s\u0105  r\u00f3wnie\u017c  pozycje  skonsolidowanego  sprawozdania  z  sytuacji  finansowej w walutach obcych,  kt\u00f3re na  gruncie obowi\u0105zuj\u0105cych  zasad  rachunkowo\u015bci,  podlegaj\u0105 przeliczeniu na  bazie  bie\u017c\u0105cego kursu waluty obcej wzgl\u0119dem waluty bazowej (funkcjonalnej) w zwi\u0105zku z rozliczeniem lub okresow\u0105 wycen\u0105, w tym tak\u017ce z  tytu\u0142u  przeliczenia  sprawozda\u0144  jednostek  zagranicznych.  Zmiany  warto\u015bci  bilansowych  takich  pozycji  pomi\u0119dzy momentami wyceny wp\u0142ywaj\u0105 na zmienno\u015b\u0107 zysku/straty netto lub pozosta\u0142ych ca\u0142kowitych dochod\u00f3w. Ekspozycja na ryzyko walutowe pozycji skonsolidowanego sprawozdania z sytuacji finansowej dotyczy w szczeg\u00f3lno\u015bci: \u2022  nale\u017cno\u015bci i zobowi\u0105za\u0144 handlowych z tytu\u0142u sprzeda\u017cy i zakup\u00f3w denominowanych w walutach obcych, \u2022  nale\u017cno\u015bci finansowych z tytu\u0142u po\u017cyczek udzielonych w walutach obcych, \u2022  zobowi\u0105za\u0144 finansowych z tytu\u0142u zad\u0142u\u017cenia w walutach obcych, \u2022  \u015brodk\u00f3w pieni\u0119\u017cnych w walutach obcych, \u2022  instrument\u00f3w pochodnych na rynku metali. W  przypadku  rynku  walutowego,  nomina\u0142  rozliczonych  transakcji  zabezpieczaj\u0105cych  przychody  ze sprzeda\u017cy  metali stanowi\u0142 oko\u0142o 26% (w 2022 r. 20%) ca\u0142kowitych przychod\u00f3w ze sprzeda\u017cy miedzi i srebra zrealizowanych przez Jednostk\u0119 Dominuj\u0105c\u0105 w 2023 r.  W  2023  r.  w  ramach  dynamicznego  zarz\u0105dzania  otwart\u0105  pozycj\u0105  zabezpieczaj\u0105c\u0105  Jednostka  Dominuj\u0105ca zrestrukturyzowa\u0142a pozycj\u0119 na rynku walutowym. Zamkni\u0119ta zosta\u0142a cz\u0119\u015b\u0107 struktur opcyjnych korytarz zabezpieczaj\u0105cych przychody ze sprzeda\u017cy w okresie od lipca 2023 r. do grudnia 2024 r. dla \u0142\u0105cznego nomina\u0142u 990 mln USD (po 55 mln USD miesi\u0119cznie),  co  skutkowa\u0142o  dodatnim  przep\u0142ywem  z  tytu\u0142u  premii  opcyjnych  ok.  533  mln  PLN  w  I  p\u00f3\u0142roczu  2023  r. Zakumulowany w kapita\u0142ach dodatni wynik z zabezpieczenia zosta\u0142 cz\u0119\u015bciowo odzwierciedlony w wyniku operacyjnym w II p\u00f3\u0142roczu  2023  r.  (\u0142\u0105cznie  171  mln  PLN)  i b\u0119dzie  systematycznie  odnoszony  do  wyniku  operacyjnego  przez  kolejne miesi\u0105ce  2024  r.  (\u0142\u0105cznie  345  mln  PLN).  Ponadto  zrestrukturyzowano  struktury  korytarz  zabezpieczaj\u0105ce  przychody  ze sprzeda\u017cy w 2024 r. dla nomina\u0142u 660 mln USD (po 55 mln USD miesi\u0119cznie), przekszta\u0142caj\u0105c je w struktury put spread 3 i otwieraj\u0105c w pe\u0142ni partycypacj\u0119 w ewentualnych wzrostach kursu USD/PLN. W  efekcie  na  dzie\u0144  31  grudnia  2023  r.  Jednostka  Dominuj\u0105ca  posiada\u0142a  otwart\u0105  pozycj\u0119  na  rynku  walutowym  dla nomina\u0142u 660 mln USD (2 955 mln USD na 31 grudnia 2022 r.) oraz transakcje CIRS (Cross Currency Interest Rate Swap - swap walutowo-procentowy) dla nomina\u0142u 2 mld PLN, zabezpieczaj\u0105ce zar\u00f3wno przychody ze sprzeda\u017cy w walucie, jak  i zmienne oprocentowanie wyemitowanych obligacji. Poni\u017csza  tabela  prezentuje  skr\u00f3cone  zestawienie  otwartych  transakcji  w  instrumentach  pochodnych  Jednostki Dominuj\u0105cej  na rynku  walutowym  na  31  grudnia  2023  r.  (zabezpieczony  wolumen  w  prezentowanych  okresach  jest roz\u0142o\u017cony r\u00f3wnomiernie w podziale miesi\u0119cznym). 3 Struktury opcyjne put spread wyznaczone zosta\u0142y jako zabezpieczaj\u0105ce przychody ze sprzeda\u017cy.  Zabezpieczenie ryzyka zmian kursu walutowego USD/ PLN \u2013 instrumenty pochodne otwarte na 31 grudnia 2023 r. Poni\u017csza tabela prezentuje skr\u00f3cone zestawienie otwartych transakcji w instrumentach pochodnych na rynku walutowym na  31  grudnia  2022  r.  (zabezpieczony  wolumen w  prezentowanych  okresach  jest  roz\u0142o\u017cony  r\u00f3wnomiernie  w  podziale miesi\u0119cznym). Zabezpieczenie ryzyka zmian kursu walutowego USD/ PLN \u2013 instrumenty pochodne otwarte na 31 grudnia 2022 r. Zabezpieczenie ryzyka walutowo-procentowego zwi\u0105zanego z emisj\u0105 obligacji o zmiennym oprocentowaniu w PLN \u2013 instrumenty pochodne otwarte na 31 grudnia 2023 r. oraz na 31 grudnia 2022 r. Instrument Nomina\u0142 \u015arednia stopa procentowa \u015aredni kurs  wymiany [mln PLN] [sta\u0142a stopa % dla USD] [USD/PLN] VI  2024 CIRS 400 3,23% 3,78 VI 2029 CIRS 1 600 3,94% 3,81 SUMA  2 000 Zestawienie otwartych transakcji pochodnych zawartych przez krajowe sp\u00f3\u0142ki na rynku walutowym nie jest prezentowane ze wzgl\u0119du na ma\u0142\u0105 istotno\u015b\u0107 dla Grupy Kapita\u0142owej. W ramach zarz\u0105dzania ryzykiem walutowym Jednostka Dominuj\u0105ca stosuje hedging naturalny polegaj\u0105cy na zaci\u0105ganiu kredyt\u00f3w w walutach, w kt\u00f3rych osi\u0105ga przychody. Warto\u015b\u0107 kredyt\u00f3w i po\u017cyczek inwestycyjnych na 31 grudnia 2023 r. zaci\u0105gni\u0119tych w walucie USD, po przeliczeniu na PLN wynios\u0142a 2 737 mln PLN (na 31 grudnia 2022 r. 3 435 mln PLN).  Poni\u017csze  tabele  prezentuj\u0105  struktur\u0119  walutow\u0105  instrument\u00f3w  finansowych  nara\u017conych  na  ryzyko  walutowe  (zmiany kurs\u00f3w USD/PLN , EUR/PLN oraz CAD/PLN) Grupy Kapita\u0142owej KGHM Polska Mied\u017a S.A. oraz analiz\u0119 wra\u017cliwo\u015bci na ryzyko zmian kurs\u00f3w walutowych. Do wyznaczenia zakresu potencjalnych zmian kurs\u00f3w USD/PLN, EUR/PLN oraz CAD/PLN dla cel\u00f3w analizy wra\u017cliwo\u015bci wykorzystano model Blacka-Scholesa (geometryczny ruch Browna).  Nomina\u0142 \u015aredniowa\u017cony kurs wykonania opcji \u015aredniowa\u017cony  poziom premii Efektywny poziom  zabezpieczenia Instrument/  struktura opcyjna sprzeda\u017c  opcji sprzeda\u017cy zakup  opcji sprzeda\u017cy sprzeda\u017c  opcji kupna ograniczenie zabezpieczenia zabezpieczenie kursu walutowego  ograniczenie partycypacji [mln USD] [USD/PLN] [USD/PLN] [USD/PLN] [PLN za 1 USD] [USD/PLN] I p\u00f3\u0142. 2024 put spread 330,00 3,60 4,48 - (0,01) 4,47 II p\u00f3\u0142. 2024 put spread 330,00 3,60 4,48 - 0,01 4,49 SUMA 2024 660,00 Nomina\u0142 \u015aredniowa\u017cony kurs wykonania opcji \u015aredniowa\u017cony  poziom premii Efektywny poziom  zabezpieczenia Instrument/  struktura opcyjna sprzeda\u017c  opcji sprzeda\u017cy zakup  opcji sprzeda\u017cy sprzeda\u017c  opcji kupna ograniczenie zabezpieczenia zabezpieczenie kursu walutowego  ograniczenie partycypacji [mln USD] [USD/PLN] [USD/PLN] [USD/PLN] [PLN za 1 USD] [USD/PLN] 2023 mewa 135,00 3,30 4,00 4,60 (0,00) 4,00 mewa 180,00 3,30 3,90 4,50 0,03 3,93 korytarz 660,00 - 4,48 5,48 (0,03) 4,45 korytarz 660,00 - 4,69 6,09 (0,05) 4,64 SUMA 2023 1 635,00 2024 korytarz 660,00 - 4,48 5,48 (0,00) 4,48 korytarz 660,00 - 4,69 6,09 (0,01) 4,68 SUMA 2024 1 320,00 Instrumenty finansowe Warto\u015b\u0107 nara\u017cona na ryzyko na 31.12.2023 razem mln PLN mln USD mln EUR mln CAD Udzia\u0142y i akcje 4 - - 1 Nale\u017cno\u015bci od odbiorc\u00f3w  524 89 34 8 \u015arodki pieni\u0119\u017cne i ekwiwalenty  1 306 280 31 24 D\u0142ugoterminowe po\u017cyczki udzielone na rzecz wsp\u00f3lnego przedsi\u0119wzi\u0119cia 9 096 2 311 - - Pozosta\u0142e aktywa finansowe  174 30 1 17 Pochodne instrumenty finansowe* 292 9 - - Zobowi\u0105zania wobec dostawc\u00f3w i podobne (2 238) (229) (298) (14) Zobowi\u0105zania z tytu\u0142u zad\u0142u\u017cenia (2 828) (695) (10) (16) Pozosta\u0142e zobowi\u0105zania finansowe (18) (1) (3) - * W pozycji pochodne instrumenty finansowe w kolumnie \u201emln USD\u201d zaprezentowane s\u0105 transakcje na rynku metali, kt\u00f3re s\u0105 wyceniane w USD i przeliczane  na  PLN  po  kursie  z  dnia  ko\u0144cz\u0105cego okres  sprawozdawczy,  natomiast  kolumna  \u201erazem mln  PLN\u201d uwzgl\u0119dnia  r\u00f3wnie\u017c wart o\u015b\u0107 godziw\u0105 instrument\u00f3w pochodnych wycenianych wy\u0142\u0105cznie w PLN, kt\u00f3rych wycena zale\u017cy od kurs\u00f3w walutowych. Instrumenty finansowe Warto\u015b\u0107 nara\u017cona na ryzyko na 31.12.2022 razem mln PLN mln USD mln EUR mln CAD Udzia\u0142y i akcje 4 - - 1 Nale\u017cno\u015bci od odbiorc\u00f3w  776 140 30 5 \u015arodki pieni\u0119\u017cne i ekwiwalenty  868 163 20 17 D\u0142ugoterminowe po\u017cyczki udzielone na rzecz wsp\u00f3lnego przedsi\u0119wzi\u0119cia 9 603 2 182 - - Pozosta\u0142e aktywa finansowe  234 44 - 12 Pochodne instrumenty finansowe* 357 36 - - Zobowi\u0105zania wobec dostawc\u00f3w i podobne (1 063) (153) (75) (11) Zobowi\u0105zania z tytu\u0142u zad\u0142u\u017cenia (3 578) (793) (10) (13) Pozosta\u0142e zobowi\u0105zania finansowe (49) (9) (2) - * W pozycji pochodne instrumenty finansowe w kolumnie \u201emln USD\u201d zaprezentowane s\u0105 transakcje na rynku metali, kt\u00f3re s\u0105 wyceniane w USD i przeliczane  na  PLN  po  kursie  z  dnia  ko\u0144cz\u0105cego okres  sprawozdawczy,  natomiast  kolumna  \u201erazem mln  PLN\u201d uwzgl\u0119dnia  r\u00f3wnie\u017c wart o\u015b\u0107 godziw\u0105 instrument\u00f3w pochodnych wycenianych wy\u0142\u0105cznie w PLN, kt\u00f3rych wycena zale\u017cy od kurs\u00f3w walutowych. Analiza wra\u017cliwo\u015bci Grupy Kapita\u0142owej na ryzyko zmian kurs\u00f3w walutowych w 2023 r. i 2022 r. Warto\u015b\u0107 nara\u017cona na ryzyko Warto\u015b\u0107 bilansowa 31.12.2023 Zmiana kursu USD/PLN Zmiana kursu EUR/PLN Zmiana kursu CAD/PLN 4,46 (+13%) 3,50 (-11%) 4,79 (+10%) 4,13 (-5%) 3,27 (+10%) 2,77(-7%) Aktywa i zobowi\u0105zania finansowe na dzie\u0144 31.12.2023 wynik finansowy pozosta\u0142e  ca\u0142kowite dochody wynik finansowy pozosta\u0142e ca\u0142kowite dochody wynik finansowy wynik finansowy wynik finansowy wynik finansowy Udzia\u0142y i akcje 4 829 - - - - - - - - Nale\u017cno\u015bci od odbiorc\u00f3w  524 932 47 - (38) - 15 (7) 2 (2) \u015arodki pieni\u0119\u017cne i ekwiwalenty 1 306 1 729 148 - (121) - 14 (7) 7 (5) D\u0142ugoterminowe po\u017cyczki udzielone  na rzecz wsp\u00f3lnego przedsi\u0119wzi\u0119cia 9 096 9 096 1 223 - (997) - - - - - Pozosta\u0142e aktywa finansowe  174 847 16 - (13) - - - 5 (3) Pochodne instrumenty finansowe 292 292 (4) (500) 4 413 - - - - Zobowi\u0105zania wobec dostawc\u00f3w  i podobne (2 238) (6 385) (121) - 99 - (131) - 64 - Zobowi\u0105zania z tytu\u0142u zad\u0142u\u017cenia (2 828) (5 725) (368) - 300 - (4) 2 (5) 3 Pozosta\u0142e zobowi\u0105zania finansowe (18) (321) (1) - 1 - (1) 1 - - Wp\u0142yw na wynik finansowy  940 (765) (107) (11) 73 (7) Wp\u0142yw na pozosta\u0142e ca\u0142kowite dochody  (500) 413 Warto\u015b\u0107 nara\u017cona na ryzyko Warto\u015b\u0107 bilansowa 31.12.2022 Zmiana kursu USD/PLN Zmiana kursu EUR/PLN Zmiana kursu CAD/PLN 5,03 (+14%) 3,91 (-11%) 5,18 (+10%) 4,48 (-5%) 3,68 (+13%) 2,88 (-11%) Aktywa i zobowi\u0105zania finansowe na dzie\u0144 31.12.2022 wynik finansowy pozosta\u0142e  ca\u0142kowite dochody wynik finansowy pozosta\u0142e ca\u0142kowite dochody wynik finansowy wynik finansowy wynik finansowy wynik finansowy Udzia\u0142y i akcje 4 521 - - - - - - - - Nale\u017cno\u015bci od odbiorc\u00f3w  776 1 178 88 - (68) - 15 (6) 2 (2) \u015arodki pieni\u0119\u017cne i ekwiwalenty 868 1 200 102 - (79) - 10 (4) 7 (6) D\u0142ugoterminowe po\u017cyczki udzielone na rzecz wsp\u00f3lnego przedsi\u0119wzi\u0119cia 9 603 9 603 1 372 - (1 065) - - - - - Pozosta\u0142e aktywa finansowe  234 890 28 - (21) - - - 5 (4) Pochodne instrumenty finansowe 357 357 (3) (1 197) (6) 1 193 (2) 1 - - Zobowi\u0105zania wobec dostawc\u00f3w  i podobne (1 063) (3 280) (96) - 75 - (37) 16 (5) 4 Zobowi\u0105zania z tytu\u0142u zad\u0142u\u017cenia (3 578) (6 443) (499) - 387 - (5) 2 (5) 5 Pozosta\u0142e zobowi\u0105zania finansowe (49) (211) (6) - 4 - (1) - - - Wp\u0142yw na wynik finansowy  986 - (773) - (20) 9 4 (3) Wp\u0142yw na pozosta\u0142e ca\u0142kowite dochody  (1 197) 1 193 - - - - ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "Nota 7.5.2 Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe Ryzyko <span class=\"_ _3\"></span><span class=\"ff3\">kredytowe <span class=\"_ _3\"></span>rozumiane <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>mo\u017cliwo\u015b\u0107 <span class=\"_ _3\"></span>niewywi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>d\u0142u\u017cnik\u00f3w <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>Kapita\u0142ow<span class=\"_ _4\"></span>ej <span class=\"_ _3\"></span>ze <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>jest </span>zwi\u0105zane z <span class=\"_ _4\"></span>trzema g\u0142\u00f3wnymi <span class=\"_ _4\"></span>obszara<span class=\"_ _4\"></span>mi:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">wiarygodno\u015bci\u0105 kr<span class=\"_ _4\"></span>edytow\u0105 klie<span class=\"_ _4\"></span>nt\u00f3w, z <span class=\"_ _4\"></span>kt\u00f3rymi zawiera si<span class=\"_ _4\"></span>\u0119 transak<span class=\"_ _4\"></span>cje fizycznej sprz<span class=\"_ _4\"></span>eda\u017cy pr<span class=\"_ _4\"></span>odukt\u00f3<span class=\"_ _4\"></span>w,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">wiarygodno\u015bci\u0105 <span class=\"_ _14\"> </span>kredytow\u0105 <span class=\"_ _14\"> </span>instytucji <span class=\"_ _14\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych <span class=\"_ _14\"> </span>(bank\u00f3w/broker\u00f3w), <span class=\"_ _14\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>kt\u00f3rymi <span class=\"_ _14\"> </span>zawiera <span class=\"_ _14\"> </span>si\u0119 <span class=\"_ _c\"> </span>transakcje </span></span>zabezpieczaj\u0105ce <span class=\"_ _0\"></span>lub <span class=\"_ _1\"> </span>kt\u00f3re <span class=\"_ _0\"> </span>po\u015brednicz\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>ich <span class=\"_ _1\"> </span>zawieraniu, <span class=\"_ _0\"></span>a <span class=\"_ _1\"> </span>tak\u017ce <span class=\"_ _1\"> </span>tych <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>kt\u00f3rych <span class=\"_ _1\"> </span>lokowane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _1\"> </span>wolne <span class=\"_ _1\"> </span>\u015brodki pieni\u0119\u017cne,<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">kondycj\u0105 finans<span class=\"_ _4\"></span>ow\u0105 sp\u00f3\u0142ek za<span class=\"_ _4\"></span>le\u017cnych \u2013<span class=\"ff2\"> </span>po\u017cyczk<span class=\"_ _4\"></span>obiorc<span class=\"_ _4\"></span>\u00f3w<span class=\"ff2\">. </span></span></span>W uj\u0119ciu szcz<span class=\"_ _4\"></span>eg\u00f3\u0142owym \u017ar<span class=\"_ _4\"></span>\u00f3d\u0142a ekspozy<span class=\"_ _4\"></span>cji na ryzyko kr<span class=\"_ _4\"></span>edytow<span class=\"_ _4\"></span>e stanowi\u0105: <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">\u015brodki pi<span class=\"_ _4\"></span>eni\u0119\u017cne i loka<span class=\"_ _4\"></span>ty bankow<span class=\"_ _4\"></span>e,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff2\">instrumenty p<span class=\"_ _4\"></span>ochodn<span class=\"_ _4\"></span>e, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w, <span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">udzielone p<span class=\"_ _4\"></span>o\u017cyczki (N<span class=\"_ _4\"></span>ota 6.2),<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">udzielone g<span class=\"_ _4\"></span>warancje i p<span class=\"_ _4\"></span>or\u0119czenia<span class=\"_ _4\"></span> (Nota 8.6),<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _18\"> </span><span class=\"ff3\">pozosta\u0142e akt<span class=\"_ _4\"></span>ywa finans<span class=\"_ _4\"></span>o<span class=\"ff2\">we. </span></span></span>Nota 7.5.2.1 Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe zwi\u0105zane <span class=\"_ _4\"></span>ze \u015brodkami <span class=\"_ _4\"></span>pieni\u0119\u017cnymi <span class=\"_ _4\"></span>i lokatami <span class=\"_ _4\"></span>bankowymi<span class=\"ff1\"> </span>Grupa  Kapita\u0142<span class=\"_ _4\"></span>owa  alokuj<span class=\"_ _4\"></span>e  okre<span class=\"_ _4\"></span>sowo  wolne <span class=\"_ _2\"> </span>\u015bro<span class=\"_ _3\"></span>dk<span class=\"_ _4\"></span>i  pieni\u0119\u017cne <span class=\"_ _2\"> </span>zgodnie  z  wymo<span class=\"_ _4\"></span>gami  zachowani<span class=\"_ _4\"></span>a <span class=\"_ _12\"> </span>p\u0142ynno\u015bci  finansow<span class=\"_ _4\"></span>ej i ograniczoneg<span class=\"_ _4\"></span>o ryzyka oraz<span class=\"_ _4\"></span> w celu <span class=\"ff3\">ochrony ka<span class=\"_ _4\"></span>pita\u0142u i ma<span class=\"_ _4\"></span>ksymaliza<span class=\"_ _4\"></span>cji przychod\u00f3w <span class=\"_ _4\"></span>odsetkowych.<span class=\"ff2\"> </span></span>Wed\u0142ug  stanu <span class=\"_ _12\"> </span>na  31<span class=\"ff2\"> </span>gr<span class=\"_ _4\"></span>udnia  20<span class=\"_ _4\"></span>23  r. <span class=\"_ _2\"> </span>\u0142<span class=\"_ _3\"></span>\u0105czna <span class=\"_ _2\"> </span>kwo<span class=\"_ _3\"></span>ta  \u015br<span class=\"_ _4\"></span>odk\u00f3w  pieni<span class=\"_ _4\"></span>\u0119\u017cnych  w  r<span class=\"_ _4\"></span>amach  wolnych <span class=\"_ _2\"> </span>\u015brodk\u00f3w  oraz  \u015br<span class=\"_ _4\"></span>odk\u00f3w o <span class=\"ff3\">ograniczonej mo\u017cliwo\u015bci dysponowania w <span class=\"_ _3\"></span>wysoko\u015bci <span class=\"_ _3\"></span>1 724 <span class=\"_ _3\"></span>mln PLN<span class=\"_ _3\"></span> utrzymywana by\u0142<span class=\"_ _3\"></span>a na <span class=\"_ _3\"></span>rachunk</span>ach <span class=\"_ _3\"></span>bankowych oraz lokatach kr\u00f3tk<span class=\"_ _4\"></span>oterminowych <span class=\"_ _4\"></span>(na 31 <span class=\"_ _4\"></span>grudnia 2022<span class=\"_ _4\"></span> r. \u0142\u0105cznie 1 <span class=\"_ _4\"></span>195 mln PLN).<span class=\"ff2\"> </span>Wszystkie podmioty, kt\u00f3<span class=\"_ _3\"></span>rym<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>Grupa<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>powierza<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>\u015brodki pieni\u0119\u017cne, <span class=\"_ _3\"></span>dzia\u0142aj\u0105 w <span class=\"_ _3\"></span>sektorze finansowym. Analiza <span class=\"_ _3\"></span>ekspozycji na <span class=\"_ _3\"></span>ten rodzaj <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>wykaza<span class=\"_ _4\"></span>\u0142a, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>wy\u0142\u0105czni<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>banki <span class=\"_ _3\"></span>posiadaj\u0105ce <span class=\"_ _3\"></span>rati<span class=\"_ _4\"></span>ng <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>poziomie <span class=\"_ _3\"></span>najwy\u017csz<span class=\"_ _4\"></span>ym, <span class=\"_ _3\"></span>\u015bredn<span class=\"_ _4\"></span>iowysokim <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>\u015brednim<span class=\"_ _4\"></span>, a <span class=\"ff3\">tak\u017ce <span class=\"_ _0\"></span>dysponuj\u0105ce <span class=\"_ _1\"> </span>odpowiednim<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>kapita\u0142em <span class=\"_ _1\"> </span>w\u0142asnym <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>siln\u0105 <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>ustabilizowan\u0105 <span class=\"_ _0\"></span>pozycj\u0105 <span class=\"_ _1\"> </span>rynkow\u0105. <span class=\"_ _1\"> </span>Ryzyko <span class=\"_ _0\"> </span>kredytowe </span>z <span class=\"ff3\">tego <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>jest <span class=\"_ _10\"> </span>monitorowane <span class=\"_ _10\"> </span>poprzez <span class=\"_ _10\"> </span>bie\u017c\u0105c\u0105 <span class=\"_ _11\"> </span>weryfikacj\u0119<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>kondycji <span class=\"_ _11\"> </span>fi<span class=\"_ _3\"></span><span class=\"ff2\">nansow<span class=\"_ _4\"></span>ej <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _19\"> </span>utrzymywanie <span class=\"_ _10\"> </span>odpowiednio </span></span>niskiego pozi<span class=\"_ _4\"></span>omu koncen<span class=\"_ _4\"></span>tracji w <span class=\"ff3\">poszcze<span class=\"_ _4\"></span>g\u00f3lnych insty<span class=\"_ _4\"></span>tucjach fin<span class=\"_ _4\"></span>ansowych.<span class=\"ff2\"> </span></span>W <span class=\"_ _f\"></span>tabeli <span class=\"_ _f\"></span>poni\u017cej <span class=\"_ _f\"></span>zaprezentowan<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>poziom <span class=\"_ _f\"></span>koncentracji <span class=\"_ _3\"></span>\u015brodk\u00f3w <span class=\"_ _f\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>lokat <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>uwzgl\u0119dnieniem <span class=\"_ _3\"></span>oceny <span class=\"_ _f\"></span>kredytowej instytucji finans<span class=\"_ _4\"></span>owych*.  Poziom ratingu<span class=\"_ _4\"></span> Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Najwy\u017cszy<span class=\"_ _4\"></span><span class=\"ff2\"> </span>AAA do AA<span class=\"_ _4\"></span>- <span class=\"ff3\">wg S&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>aa do Aa3 <span class=\"_ _4\"></span>wg Moody\u2019s<span class=\"ff2\"> </span></span>8%<span class=\"ls0\"> </span>10%<span class=\"ls0\"> </span>\u015aredniowysoki <span class=\"_ _4\"></span><span class=\"ff2\"> </span>od A+ do A- <span class=\"ff3\">wg S<span class=\"_ _4\"></span>&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>1 do A3 wg <span class=\"_ _4\"></span>Moody\u2019s <span class=\"ff2\"> </span></span>84%<span class=\"ls0\"> </span>73%<span class=\"ls0\"> </span>\u015aredni <span class=\"ff2\"> </span>od BBB+ do B<span class=\"_ _4\"></span>BB- wg S&amp;P i Fit<span class=\"_ _4\"></span>ch oraz od Ba<span class=\"_ _4\"></span>a1 do Baa3<span class=\"_ _4\"></span>  wg Moody\u2019s<span class=\"ff2\"> </span>8%<span class=\"ls0\"> </span>17%<span class=\"ls0\"> </span>* Wa\u017cone kwot\u0105 <span class=\"_ _3\"></span>\u015brodk\u00f3w pieni\u0119\u017cn<span class=\"_ _3\"></span>ych zdeponowanych na rachu<span class=\"_ _3\"></span>nkach bie\u017c\u0105cych i lokatach<span class=\"_ _3c\"> </span>.<span class=\"_ _3\"></span><span class=\"ff6 fs6\"> </span>Zasady rachunkow<span class=\"_ _3\"></span>o\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _11\"> </span>ujmuje <span class=\"_ _11\"> </span>odpis <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>oczekiwanych <span class=\"_ _10\"> </span>strat <span class=\"_ _15\"> </span>kredy<span class=\"_ _4\"></span>towych <span class=\"_ _10\"> </span>na <span class=\"_ _15\"> </span>sk\u0142adnikach <span class=\"_ _10\"> </span>aktyw\u00f3w <span class=\"_ _11\"> </span>finansowych <span class=\"_ _11\"> </span>wycenianyc<span class=\"_ _4\"></span>h w <span class=\"ff3\">zamortyzowa<span class=\"_ _4\"></span>nym <span class=\"_ _10\"> </span>koszcie. <span class=\"_ _10\"> </span>Oczekiwane <span class=\"_ _10\"> </span>straty <span class=\"_ _11\"> </span>kredytowe <span class=\"_ _19\"> </span>s\u0105 <span class=\"_ _11\"> </span>to <span class=\"_ _11\"> </span>straty <span class=\"_ _10\"> </span>kredytowe <span class=\"_ _10\"> </span>wa\u017cone <span class=\"_ _10\"> </span>prawdopodobie\u0144stwem<span class=\"_ _4\"></span> </span>wyst\u0105pienia <span class=\"_ _11\"> </span>niewykonania <span class=\"_ _11\"> </span>zobowi\u0105zania. <span class=\"_ _11\"> </span>Grupa <span class=\"_ _11\"> </span>stosuje <span class=\"_ _11\"> </span>nast\u0119puj\u0105ce <span class=\"_ _11\"> </span>mo<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ele <span class=\"_ _11\"> </span>wyznaczania <span class=\"_ _11\"> </span>odpis\u00f3w <span class=\"_ _15\"> </span>z<span class=\"ff2\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>utraty<span class=\"_ _4\"></span> warto\u015bci:<span class=\"ff2\"> </span>- model uprosz<span class=\"_ _4\"></span>czony <span class=\"ff3\">\u2013</span> <span class=\"ff3\">dla nale\u017c<span class=\"_ _4\"></span>no\u015bci od o<span class=\"_ _4\"></span>dbiorc\u00f3w,<span class=\"ff2\"> </span></span>- <span class=\"ff3\">model og\u00f3lny (p<span class=\"_ _4\"></span>odstawowy) <span class=\"_ _4\"></span>\u2013<span class=\"ff2\"> </span>dla pozosta\u0142ych a<span class=\"_ _4\"></span>ktyw\u00f3w fina<span class=\"_ _4\"></span>nsowych.<span class=\"ff2\"> </span></span>W <span class=\"_ _3\"></span>modelu <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>g\u00f3lnym <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>monitoruje <span class=\"_ _3\"></span>zmiany <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>zi<span class=\"_ _4\"></span>omu <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>kredytowego <span class=\"_ _3\"></span>zwi\u0105zanego <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>danym <span class=\"_ _3\"></span>sk\u0142adnikiem <span class=\"_ _3\"></span>aktyw\u00f3w finansowych oraz klasy<span class=\"_ _4\"></span>fikuje aktywa finans<span class=\"_ _4\"></span>owe do jednego z trzech etap\u00f3w <span class=\"_ _4\"></span>wyznaczania odpis<span class=\"_ _4\"></span>\u00f3w z tytu\u0142u utraty warto\u015b<span class=\"_ _4\"></span>ci \u2013<span class=\"ff2\">  w </span>oparciu  o<span class=\"_ _3\"></span>  obserwacj\u0119  zmiany  poziomu  ryzyka  kred<span class=\"_ _3\"></span>ytowego  w  stosunku  do <span class=\"_ _10\"> </span>pocz\u0105tkowe<span class=\"_ _4\"></span>go  uj\u0119cia  inst<span class=\"_ _3\"></span>rumen<span class=\"_ _4\"></span>tu.<span class=\"_ _4\"></span> W <span class=\"ff3\">szczeg\u00f3lno\u015bci, <span class=\"_ _2f\"> </span>monitorowaniu <span class=\"_ _2f\"> </span>podlega: <span class=\"_ _32\"> </span>rating <span class=\"_ _2f\"> </span>kredytowy <span class=\"_ _2f\"> </span>oraz <span class=\"_ _32\"> </span>sytuacja <span class=\"_ _32\"> </span>finansowa <span class=\"_ _22\"> </span>ko<span class=\"_ _3\"></span>ntrah<span class=\"_ _4\"></span>enta <span class=\"_ _2f\"> </span>i <span class=\"_ _32\"> </span>okres </span>przeterminowania <span class=\"_ _3\"></span>p\u0142atno\u015bci. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>zale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>zaklasyfikowania <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>poszczeg<span class=\"_ _4\"></span>\u00f3lnych <span class=\"_ _3\"></span>stopni, <span class=\"_ _f\"></span>odpis <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142<span class=\"_ _3\"></span>u <span class=\"_ _f\"></span>utraty <span class=\"_ _f\"></span>warto\u015bci<span class=\"_ _4\"></span> jest <span class=\"_ _2\"> </span>szacowany <span class=\"_ _1\"> </span>w horyzoncie <span class=\"_ _1\"> </span>12-<span class=\"_ _3\"></span><span class=\"ff3\">miesi\u0119c<span class=\"_ _4\"></span>y <span class=\"_ _2\"> </span>(stopie\u0144 <span class=\"_ _1\"> </span>1) <span class=\"_ _2\"> </span>lub <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>horyzoncie <span class=\"_ _2\"> </span>\u017cycia <span class=\"_ _1\"> </span>instrumentu <span class=\"_ _2\"> </span>(stopie\u0144 <span class=\"_ _1\"> </span>2 <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>stopie\u0144 <span class=\"_ _2\"> </span>3). </span>Bezwzgl\u0119dn\u0105 <span class=\"_ _2\"> </span>przes\u0142ank\u0105 <span class=\"_ _2\"> </span>na  okr<span class=\"_ _4\"></span>e\u015blenie <span class=\"_ _2\"> </span>wyst\u0105pienia <span class=\"_ _12\"> </span>stanu <span class=\"_ _2\"> </span>niewyp\u0142acalno\u015bci <span class=\"_ _2\"> </span>(default) <span class=\"_ _2\"> </span>jest  przet<span class=\"_ _4\"></span>erminowanie <span class=\"_ _2\"> </span>p\u0142atno\u015bci o ponad 90 dni. <span class=\"_ _4\"></span> W <span class=\"_ _3\"></span>modelu <span class=\"_ _3\"></span>uproszczonym <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>monitoruje <span class=\"_ _3\"></span>zmian <span class=\"_ _3\"></span>poziomu <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>kredytowego <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>rakcie <span class=\"_ _3\"></span>\u017cycia <span class=\"_ _3\"></span>instrumentu <span class=\"_ _3\"></span>oraz<span class=\"_ _4\"></span> szacuje oczekiwan\u0105 s<span class=\"_ _4\"></span>trat\u0119 kredyt<span class=\"_ _4\"></span>ow\u0105 w horyzoncie do terminu<span class=\"_ _4\"></span> zapadalno\u015b<span class=\"_ _4\"></span>ci instrumentu w oparci<span class=\"_ _4\"></span>u o historyczn<span class=\"_ _4\"></span>e dane dotycz\u0105ce sp\u0142acal<span class=\"_ _4\"></span>no\u015bci nale\u017cn<span class=\"_ _4\"></span>o\u015bci od odbi<span class=\"_ _4\"></span>orc\u00f3w.<span class=\"_ _3c\"> </span>Poziom <span class=\"_ _1f\"> </span>ryzyka <span class=\"_ _17\"> </span>kredytow<span class=\"_ _4\"></span>ego <span class=\"_ _1f\"> </span>instytucji <span class=\"_ _17\"> </span>finansowej <span class=\"_ _17\"> </span>wynikaj\u0105cego <span class=\"_ _17\"> </span>z <span class=\"_ _1f\"> </span>utrzymywania <span class=\"_ _17\"> </span>w <span class=\"_ _1f\"> </span>niej <span class=\"_ _17\"> </span>\u015brodk\u00f3w <span class=\"_ _1d\"> </span>pieni\u0119\u017cnych<span class=\"_ _4\"></span> na<span class=\"ls0\"> <span class=\"ff3\">rachunkach <span class=\"_ _1\"> </span>bankowych <span class=\"_ _2\"> </span>lub <span class=\"_ _1\"> </span>zdeponowanych <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>lokacie, <span class=\"_ _2\"> </span>maj\u0105c <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>uwadze <span class=\"_ _2\"> </span>r\u00f3wnie\u017c <span class=\"_ _2\"> </span>ryzyko <span class=\"_ _1\"> </span>tych  i<span class=\"_ _4\"></span>nstrum<span class=\"_ _4\"></span>ent\u00f3w, <span class=\"_ _2\"> </span>jest </span></span>na<span class=\"ls0\"> <span class=\"ff3\">poziomie niemal\u017c<span class=\"_ _4\"></span>e jednakow<span class=\"_ _4\"></span>ym, st\u0105d z<span class=\"_ _4\"></span>aprezentowan<span class=\"_ _4\"></span>o \u0142\u0105cznie.<span class=\"ff2\"> </span></span></span>Wed\u0142ug <span class=\"_ _1\"> </span>stanu <span class=\"_ _1\"> </span>na <span class=\"_ _0\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _1\"> </span>2023 <span class=\"_ _1\"> </span>r. <span class=\"_ _1\"> </span>maksymalny <span class=\"_ _1\"> </span>udzia\u0142 <span class=\"_ _1\"> </span>jednego <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>dmi<span class=\"_ _4\"></span>otu <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>kwocie <span class=\"_ _1\"> </span>nara\u017conej <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _1\"> </span>kredytowe zwi\u0105zane <span class=\"_ _1\"> </span>ze <span class=\"_ _1\"> </span>\u015brodkami <span class=\"_ _1\"> </span>pieni\u0119\u017cnymi <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>lokatami <span class=\"_ _2\"> </span>bankow<span class=\"_ _4\"></span>ymi <span class=\"_ _1\"> </span>wyni\u00f3s\u0142 <span class=\"_ _1\"> </span>35%, <span class=\"_ _1\"> </span>tj. <span class=\"_ _2\"> </span>608 <span class=\"_ _1\"> </span>mln <span class=\"_ _1\"> </span>PLN <span class=\"_ _2\"> </span>(wed\u0142ug <span class=\"_ _1\"> </span>stanu <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>31 <span class=\"_ _2\"> </span>grudnia 2022<span class=\"ls0\"> r. 30%, tj. 35<span class=\"_ _4\"></span>4 mln P<span class=\"_ _4\"></span>LN). </span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022<span class=\"ff2\"> </span>Kontrahent 1<span class=\"_ _4\"></span> 608<span class=\"ls0\"> </span>354<span class=\"ls0\"> </span>Kontrahent 2<span class=\"_ _4\"></span> 317<span class=\"ls0\"> </span>335<span class=\"ls0\"> </span>Kontrahent 3<span class=\"_ _4\"></span> 315<span class=\"ls0\"> </span>105<span class=\"ls0\"> </span>Kontrahent 4<span class=\"_ _4\"></span> 102<span class=\"ls0\"> </span>76<span class=\"ls0\"> </span>Kontrahent 5<span class=\"_ _4\"></span> 80<span class=\"ls0\"> </span>73<span class=\"ls0\"> </span>Pozostali 302<span class=\"ls0\"> </span>252<span class=\"ls0\"> </span>Razem 1 724 1 195 Odpisy <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>utraty <span class=\"_ _14\"> </span>warto\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _15\"> </span>\u015bro<span class=\"_ _3\"></span>dk<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>pieni\u0119\u017cnych <span class=\"_ _15\"> </span>i <span class=\"_ _14\"> </span>ekwiwalent\u00f3w <span class=\"_ _15\"> </span>ustalono <span class=\"_ _15\"> </span>indywidualnie <span class=\"_ _15\"> </span>dla <span class=\"_ _14\"> </span>ka\u017cdeg<span class=\"_ _4\"></span>o <span class=\"_ _14\"> </span>salda<span class=\"_ _4\"></span> dotycz\u0105cego <span class=\"_ _10\"> </span>danej <span class=\"_ _15\"> </span>instytuc<span class=\"_ _4\"></span>ji <span class=\"_ _11\"> </span>finansowej. <span class=\"_ _11\"> </span>Do <span class=\"_ _11\"> </span>oceny <span class=\"_ _11\"> </span>ryzyka <span class=\"_ _11\"> </span>kredytowego <span class=\"_ _11\"> </span>u\u017cyt<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>zewn\u0119trzne <span class=\"_ _11\"> </span>ratingi <span class=\"_ _11\"> </span>bank\u00f3w. <span class=\"_ _11\"> </span>Analiza wykaza\u0142a, <span class=\"_ _10\"> </span>i\u017c <span class=\"_ _11\"> </span>aktywa <span class=\"_ _11\"> </span>te <span class=\"_ _10\"> </span>maj\u0105 <span class=\"_ _11\"> </span>niskie <span class=\"_ _11\"> </span>ryzyko <span class=\"_ _10\"> </span>kredytowe <span class=\"_ _10\"> </span>na <span class=\"_ _11\"> </span>dzie\u0144 <span class=\"_ _11\"> </span>sprawozdawcz<span class=\"_ _4\"></span>y. <span class=\"_ _10\"> </span>Grupa <span class=\"_ _11\"> </span>skorzysta\u0142a <span class=\"_ _10\"> </span>z <span class=\"_ _11\"> </span>uproszczenia<span class=\"_ _4\"></span> dozwolonego <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>standard <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>odpis <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _f\"></span>utraty <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>ustalono <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>podstawie <span class=\"_ _3\"></span>12<span class=\"_ _3\"></span><span class=\"ff2\">-</span>miesi\u0119cznych <span class=\"_ _3\"></span>strat <span class=\"_ _f\"></span>kredytowych<span class=\"_ _4\"></span>. Kalkulacja odpisu <span class=\"_ _3\"></span>wykaza\u0142a <span class=\"_ _3\"></span>nieistotn\u0105 kwot\u0119 <span class=\"_ _3\"></span>odpisu <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u utraty <span class=\"_ _3\"></span>w<span class=\"_ _3\"></span>arto\u015bci. Aktywa <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>zaliczone s\u0105 <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>Stopnia <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>modelu<span class=\"_ _4\"></span> utraty warto\u015bci<span class=\"_ _4\"></span>.<span class=\"ff7 fs8\">  </span>Nota 7.5.2.2 Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe zwi\u0105zane <span class=\"_ _4\"></span>z transakcja<span class=\"_ _4\"></span>mi w ins<span class=\"_ _4\"></span>trumentach poch<span class=\"_ _4\"></span>odnych<span class=\"ff1\"> </span>Wszystkie <span class=\"_ _14\"> </span>podmioty, <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>kt\u00f3rymi <span class=\"_ _14\"> </span>Grupa <span class=\"_ _14\"> </span>Kapita\u0142owa <span class=\"_ _14\"> </span>zawiera <span class=\"_ _14\"> </span>transakcje <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>instrumentach <span class=\"_ _14\"> </span>pochodnych <span class=\"_ _14\"> </span>(z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>wyj\u0105tki<span class=\"ff2\">em<span class=\"_ _4\"></span> </span>wbudowanych ins<span class=\"_ _4\"></span>trument\u00f3<span class=\"_ _4\"></span>w pochodnych),<span class=\"_ _4\"></span> dzia\u0142aj\u0105 w<span class=\"ff2\"> sekt<span class=\"_ _4\"></span>orze finansow<span class=\"_ _4\"></span>ym. </span>Ekspozycj\u0119 <span class=\"_ _3\"></span>kredyt<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _3\"></span>Grupy <span class=\"_ _3\"></span>zwi\u0105zan\u0105<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>instrumentami <span class=\"_ _3\"></span>pochodnym<span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>podzia\u0142<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>g\u0142\u00f3wnych <span class=\"_ _3\"></span>kontrahent<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>prezentuje<span class=\"_ _4\"></span> poni\u017csza tab<span class=\"_ _4\"></span>ela<span class=\"ff2\">.<span class=\"_ _3c\"> </span></span>4<span class=\"_ _3c\"> </span>Stan na 31.1<span class=\"_ _4\"></span>2.2023<span class=\"_ _4\"></span> Stan na 31.1<span class=\"_ _4\"></span>2.2022<span class=\"_ _4\"></span> Ekspozycja <span class=\"_ _4\"></span> na ryzyko kredytowe<span class=\"_ _4\"></span><span class=\"ff2\">  </span>Ekspozycja <span class=\"_ _4\"></span> na ryzyko kredytowe<span class=\"_ _4\"></span> Nale\u017cno\u015bci<span class=\"ff2\"> </span>finansowe<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Zobowi\u0105za<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span>finansowe<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Warto\u015b\u0107<span class=\"ff2\"> </span> godziwa<span class=\"ff1\"> </span>Nale\u017cno\u015bci<span class=\"ff2\"> </span>finansowe<span class=\"_ _4\"></span> Zobowi\u0105za<span class=\"_ _4\"></span>nia<span class=\"ff2\"> </span>finansowe<span class=\"_ _4\"></span> Warto\u015b\u0107<span class=\"ff2\"> </span> godziwa Kontrahent 1<span class=\"_ _4\"></span> 246<span class=\"fc9 ls0\"> </span>(138)<span class=\"fc9\"> </span>108<span class=\"fc9 ls0\"> </span>260<span class=\"ls0\"> </span>(250) 10<span class=\"ls0\"> </span>Kontrahent 2<span class=\"_ _4\"></span> 241<span class=\"fc9 ls0\"> </span>(172)<span class=\"fc9\"> </span>69<span class=\"fc9 ls0\"> </span>226<span class=\"ls0\"> </span>(172) 54<span class=\"ls0\"> </span>Kontrahent 3<span class=\"_ _4\"></span> 155<span class=\"fc9 ls0\"> </span>(93)<span class=\"fc9\"> </span>62<span class=\"fc9 ls0\"> </span>154<span class=\"ls0\"> </span>(33) 121<span class=\"ls0\"> </span>Kontrahent 4<span class=\"_ _4\"></span> 130<span class=\"fc9 ls0\"> </span>(180)<span class=\"fc9\"> </span>(50)<span class=\"fc9\"> </span>120<span class=\"ls0\"> </span>(53) 67<span class=\"ls0\"> </span>Pozostali 269<span class=\"fc9 ls0\"> </span>(99)<span class=\"fc9\"> </span>170<span class=\"fc9 ls0\"> </span>787<span class=\"ls0\"> </span>(636) 151<span class=\"ls0\"> </span>Razem 1 041<span class=\"ff1 fc9\"> </span>(682)<span class=\"ff1 fc9\"> </span>359<span class=\"ff1 fc9 ls0\"> </span>1 547 (1<span class=\"ls0\"> <span class=\"ls58\">144)</span> </span>403<span class=\"ls0\"> </span>Otwarte instr<span class=\"_ _4\"></span>ument<span class=\"_ _4\"></span>y pochod<span class=\"_ _4\"></span>ne*<span class=\"ff1 fc2\"> </span>993<span class=\"ls0\"> </span>(675) 318<span class=\"ls0\"> </span>1 510 (1<span class=\"ls0\"> 110)<span class=\"_ _4\"></span> </span>400<span class=\"ls0\"> </span>Rozliczone <span class=\"_ _4\"></span>instrume<span class=\"_ _4\"></span>nty poc<span class=\"_ _4\"></span>hodne netto<span class=\"ff1 fc2\"> </span>48 <span class=\"ls0\"> </span>(7) 41<span class=\"ls0\"> </span>37<span class=\"ls0\"> </span>(34) 3  <span class=\"ff5\">* z wy\u0142\u0105czen<span class=\"_ _3\"></span>iem wbudowanych in<span class=\"_ _3\"></span>stru<span class=\"_ _4\"></span>ment\u00f3w<span class=\"_ _3\"></span> pochodnych<span class=\"ff6 fs5\"> </span></span>Bior\u0105c  pod  uwag\u0119  nale\u017cn<span class=\"_ _4\"></span>o\u015bci  z  tytu\u0142u  otwartych <span class=\"_ _12\"> </span>transakcji  w  instrumentach  p<span class=\"_ _4\"></span>ochodnych  pos<span class=\"_ _4\"></span>iadanych  przez  Grup<span class=\"_ _4\"></span>\u0119 (z<span class=\"ls0\"> <span class=\"ff3\">wy\u0142\u0105czeniem <span class=\"_ _0\"> </span>wbudowanych <span class=\"_ _1\"> </span>instrument\u00f3w <span class=\"_ _0\"></span>pochodnych) <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _1\"> </span>2023 <span class=\"_ _1\"> </span>r. <span class=\"_ _1\"> </span>oraz <span class=\"_ _2\"> </span>nale\u017cno\u015bci <span class=\"_ _1\"> </span>netto<span class=\"_ _3c\"> </span></span></span>5 <span class=\"_ _1\"> </span>z <span class=\"ff3\">tytu\u0142u </span>rozliczonych instrument\u00f3w pochodnych, maksymalny <span class=\"_ _3\"></span>udzia\u0142 jednego podmiotu <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kw<span class=\"_ _4\"></span>ocie <span class=\"_ _3\"></span>nara\u017c<span class=\"_ _4\"></span>onej na <span class=\"_ _3\"></span>ryzyko <span class=\"_ _3\"></span>kredyt<span class=\"_ _4\"></span>owe wynikaj\u0105ce z<span class=\"ff2\"> <span class=\"_ _4\"></span>tych transakcji <span class=\"_ _4\"></span>wy<span class=\"ff3\">ni\u00f3s\u0142 24%,<span class=\"_ _4\"></span> tj. 246 m<span class=\"_ _4\"></span>ln PLN (wed\u0142ug <span class=\"_ _4\"></span>stanu na dzie\u0144 3<span class=\"_ _4\"></span>1 grudnia 2<span class=\"_ _4\"></span>022 r. 17%,<span class=\"_ _4\"></span> tj.<span class=\"ff2\"> <span class=\"lse\">260</span> mln PLN).<span class=\"ff7 fs8\">  </span></span></span></span>W  celu <span class=\"_ _2\"> </span>ograniczenia  pr<span class=\"_ _4\"></span>zep\u0142yw\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _12\"> </span>pieni\u0119\u017cnych <span class=\"_ _2\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>jednocze\u015bnie <span class=\"_ _2\"> </span>ograniczenia <span class=\"_ _2\"> </span>ryzyka  kredyto<span class=\"_ _4\"></span>wego <span class=\"_ _2\"> </span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _2\"> </span>Dominuj\u0105ca dokonuje <span class=\"_ _3\"></span>rozlicze\u0144 <span class=\"_ _3\"></span>netto (na <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>dstawie zawartych <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>k<span class=\"_ _3\"></span>ontrahentami st<span class=\"_ _3\"></span>andardowych porozumie\u0144 <span class=\"_ _3\"></span>ramowych <span class=\"_ _3\"></span>reguluj\u0105c<span class=\"_ _4\"></span>ych obr\u00f3t <span class=\"_ _1\"> </span>instrumentami <span class=\"_ _0\"></span>finansowym<span class=\"_ _4\"></span>i, <span class=\"_ _1\"> </span>tj. <span class=\"_ _1\"> </span>ISDA <span class=\"_ _1\"> </span>lub <span class=\"_ _1\"> </span>opartych <span class=\"_ _0\"></span>o <span class=\"_ _2\"> </span>wz\u00f3r <span class=\"_ _0\"></span>ZBP). <span class=\"_ _1\"> </span>Ponadto <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _0\"> </span>kredytowe <span class=\"_ _1\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>tego <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _0\"></span>jest <span class=\"_ _1\"> </span>na 4 <span class=\"ff5\">Nie dotyczy<span class=\"_ _3\"></span> wbudowanych instrumen<span class=\"_ _3\"></span>t\u00f3w pochodnych.<span class=\"_ _3\"></span></span> 5<span class=\"_ _3c\"> </span>Jednostka <span class=\"_ _0\"> </span>Dominu<span class=\"_ _3\"></span>j\u0105ca <span class=\"_ _f\"></span>kompensu<span class=\"_ _3\"></span>je <span class=\"_ _f\"></span>nale\u017cn<span class=\"_ _3\"></span>o\u015bci <span class=\"_ _f\"></span>i <span class=\"_ _0\"> </span>zobowi\u0105zani<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>z <span class=\"_ _0\"> </span>tytu\u0142u <span class=\"_ _f\"></span>ro<span class=\"_ _3\"></span>zliczonych <span class=\"_ _f\"></span>in<span class=\"_ _3\"></span>strument\u00f3w <span class=\"_ _0\"> </span>pochodnych, <span class=\"_ _0\"> </span>dla <span class=\"_ _0\"> </span>kt\u00f3rych <span class=\"_ _f\"></span>n<span class=\"_ _3\"></span>a <span class=\"_ _f\"></span>dzie\u0144<span class=\"_ _0\"> </span><span class=\"ff6\"> <span class=\"_ _0\"> </span></span>ko\u0144cz\u0105cy okres <span class=\"_ _1\"> </span>sprawozd<span class=\"_ _3\"></span>awczy <span class=\"_ _0\"> </span>znany<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>jest <span class=\"_ _1\"> </span>przysz\u0142y <span class=\"_ _1\"> </span>przep\u0142yw, <span class=\"_ _1\"> </span>zgodn<span class=\"_ _3\"></span>ie <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>zasadami <span class=\"_ _1\"> </span>nettowani<span class=\"_ _3\"></span>a <span class=\"_ _0\"> </span>przep\u0142yw\u00f3w<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>rozlicze\u0144 <span class=\"_ _1\"> </span>przyj\u0119tymi <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>umo<span class=\"_ _3\"></span>wa<span class=\"_ _3\"></span><span class=\"ff6\">ch <span class=\"_ _1\"> </span>ramo<span class=\"_ _3\"></span>wych <span class=\"_ _4\"></span> </span>z poszczeg\u00f3<span class=\"_ _3\"></span>lnymi kontrahentami.  <span class=\"ff6\"> </span>bie\u017c\u0105co <span class=\"_ _10\"> </span>monitorowane <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>prze<span class=\"_ _4\"></span>z <span class=\"_ _11\"> </span>analiz\u0119 <span class=\"_ _10\"> </span>rating\u00f3w <span class=\"_ _11\"> </span>kredytowych <span class=\"_ _10\"> </span>oraz <span class=\"_ _11\"> </span>ograniczane <span class=\"_ _11\"> </span>poprzez <span class=\"_ _11\"> </span>d\u0105\u017cenie <span class=\"_ _11\"> </span>do<span class=\"ff2\"> dywersyfika<span class=\"_ _4\"></span>cji </span>podmiotowej pr<span class=\"_ _4\"></span>zy wdra\u017ca<span class=\"_ _4\"></span>niu strategii <span class=\"_ _4\"></span>zabezpieczaj\u0105<span class=\"_ _4\"></span>cych.<span class=\"ff2\"> </span>Pomimo <span class=\"_ _13\"> </span>koncentracji <span class=\"_ _13\"> </span>ryzyka <span class=\"_ _13\"> </span>kredytoweg<span class=\"_ _4\"></span>o <span class=\"_ _13\"> </span>zwi\u0105zanego <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>transakcjami <span class=\"_ _13\"> </span>w <span class=\"_ _13\"> </span>inst<span class=\"_ _3\"></span>rumenta<span class=\"_ _4\"></span>ch <span class=\"_ _13\"> </span>pochodnych <span class=\"_ _13\"> </span>Jednostka<span class=\"_ _4\"></span> Dominuj\u0105ca <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>cenia,<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>\u017ce <span class=\"_ _2\"> </span>ze <span class=\"_ _12\"> </span>wzgl\u0119du <span class=\"_ _1\"> </span>na <span class=\"_ _12\"> </span>wsp\u00f3\u0142prac\u0119 <span class=\"_ _2\"> </span>wy\u0142\u0105cznie <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>reno<span class=\"_ _3\"></span>mowa<span class=\"_ _4\"></span>nymi <span class=\"_ _12\"> </span>instytucjam<span class=\"_ _4\"></span>i <span class=\"_ _2\"> </span>finansowymi, <span class=\"_ _1\"> </span>jak <span class=\"_ _2\"> </span>r\u00f3wnie\u017c bie\u017c\u0105cy monitorin<span class=\"_ _4\"></span>g ich ratingu, <span class=\"_ _4\"></span>nie jest <span class=\"_ _4\"></span>znacz\u0105co nara\u017c<span class=\"_ _4\"></span>ona na ryz<span class=\"_ _4\"></span>yko kred<span class=\"_ _4\"></span>ytowe wynikaj\u0105c<span class=\"_ _4\"></span>e z zawa<span class=\"_ _4\"></span>rtych z nimi <span class=\"_ _4\"></span>transakcji. <span class=\"ff2\"> </span>W <span class=\"_ _10\"> </span>tabeli <span class=\"_ _11\"> </span>poni\u017cej <span class=\"_ _10\"> </span>zaprezentowano <span class=\"_ _10\"> </span>struktur\u0119 <span class=\"_ _10\"> </span>rating\u00f3w <span class=\"_ _10\"> </span>instytucji <span class=\"_ _10\"> </span>finansowych, <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>kt\u00f3<span class=\"_ _3\"></span>rymi  Grupy <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>iada<span class=\"_ _4\"></span>\u0142a <span class=\"_ _10\"> </span>transakcje w <span class=\"ff3\">instrumentach <span class=\"_ _4\"></span>pochodnyc<span class=\"_ _4\"></span>h, stanowi\u0105c<span class=\"_ _4\"></span>e ekspozy<span class=\"_ _4\"></span>cj\u0119 na ryzyk<span class=\"_ _4\"></span>o kredytow<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span></span>Poziom ratingu<span class=\"_ _4\"></span> Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 \u015aredniowysoki <span class=\"ff2\"> </span>  <span class=\"ls0\">od A+ do A- <span class=\"ff3\">wg S&amp;P i <span class=\"_ _4\"></span>Fitch oraz od A<span class=\"_ _4\"></span>1 do A3 wg <span class=\"_ _4\"></span>Moody\u2019s<span class=\"ff2\"> </span></span></span>71%<span class=\"ls0\"> </span>84%<span class=\"ls0\"> </span>\u015aredni <span class=\"ff2\"> </span>od BBB+ do B<span class=\"_ _4\"></span>BB- <span class=\"ff3\">wg S&amp;P i Fit<span class=\"_ _4\"></span>ch oraz od Ba<span class=\"_ _4\"></span>a1 do Baa3<span class=\"_ _4\"></span> wg Moody<span class=\"_ _4\"></span>\u2019s<span class=\"ff2\"> </span></span>29%<span class=\"ls0\"> </span>16%<span class=\"ls0\"> </span>Nota 7.5.2.3 <span class=\"ff4\">Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe zwi\u0105zane <span class=\"_ _4\"></span>z nale\u017cno\u015bci<span class=\"_ _4\"></span>ami od odb<span class=\"_ _4\"></span>iorc\u00f3w<span class=\"ff1 fc0\"> </span></span>Znacz\u0105ce <span class=\"_ _3\"></span>salda <span class=\"_ _f\"></span>nale\u017cno\u015bci <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _f\"></span>dostaw <span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>us\u0142u<span class=\"_ _4\"></span>g <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>Grupie <span class=\"_ _3\"></span>Kapita\u0142owej <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>grudnia <span class=\"_ _3\"></span>2023 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>wyst\u0119powa\u0142y <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>sp\u00f3\u0142kach: KGHM Polska Mied\u017a S.A. 322 ml<span class=\"_ _4\"></span>n PLN, Grupa KGHM<span class=\"ff2\"> INTERNATI<span class=\"_ _4\"></span>ONAL LTD. 283 mln PLN, WPEC w Legnicy S.A. 70 mln PLN, </span>CENTROZ\u0141O<span class=\"_ _4\"></span>M WROC\u0141AW S.A. <span class=\"_ _4\"></span>70<span class=\"ff2\"> mln PLN, KGH<span class=\"_ _4\"></span>M Metraco S.A. 3<span class=\"_ _4\"></span>5 mln PLN, <span class=\"ff3\">\u201eMCZ\u201d<span class=\"_ _4\"></span> S.A. 33 mln PLN<span class=\"ff2\">, NITROERG S.A. 3<span class=\"_ _4\"></span>0 mln </span></span></span>PLN, <span class=\"_ _f\"></span>WMN <span class=\"_ _0\"></span>\"\u0141ab\u0119dy\" <span class=\"_ _0\"></span>S.A. <span class=\"_ _f\"></span><span class=\"ff2\">18 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN, <span class=\"_ _f\"></span>Pol<span class=\"_ _3\"></span>-</span>Mi<span class=\"_ _4\"></span>ed\u017a <span class=\"_ _f\"></span>Trans <span class=\"_ _0\"></span>Sp. <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>.o. <span class=\"_ _f\"></span>11 <span class=\"_ _0\"></span>mln <span class=\"_ _f\"></span>PLN, <span class=\"_ _0\"></span>Energetyka <span class=\"_ _f\"></span>S<span class=\"_ _3\"></span>p. <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>.o. <span class=\"_ _f\"></span>10 <span class=\"_ _0\"></span>mln <span class=\"_ _f\"></span>PLN <span class=\"_ _0\"></span>(na <span class=\"_ _0\"></span>31 grudnia <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>r.: <span class=\"_ _3\"></span>KGHM <span class=\"_ _f\"></span>Polska <span class=\"_ _3\"></span>M<span class=\"_ _3\"></span>ied\u017a <span class=\"_ _3\"></span>S.A. <span class=\"_ _3\"></span>517 <span class=\"_ _3\"></span>mln <span class=\"_ _3\"></span>PLN, <span class=\"_ _f\"></span>Grupa <span class=\"_ _3\"></span>K<span class=\"_ _3\"></span><span class=\"ff2\">GHM </span>INTER<span class=\"_ _4\"></span>NATIONAL <span class=\"_ _3\"></span>LTD. <span class=\"_ _3\"></span>364 <span class=\"_ _3\"></span>mln <span class=\"_ _f\"></span>PLN, <span class=\"_ _3\"></span>CENTROZ\u0141OM WROC\u0141AW S.A. <span class=\"_ _4\"></span>67<span class=\"ff2\"> mln P<span class=\"_ _4\"></span>LN, WPEC w Legnic<span class=\"_ _4\"></span>y S.A. 49 mln <span class=\"_ _4\"></span>PLN, NIT<span class=\"_ _4\"></span>ROERG S.A. 3<span class=\"_ _4\"></span>9 mln P<span class=\"_ _4\"></span>LN, KGHM Metraco S.A. 28 m<span class=\"_ _4\"></span>ln PLN, </span>\u201eMCZ\u201d S.A. 24<span class=\"_ _4\"></span> mln PLN, WM<span class=\"_ _4\"></span>N \"\u0141ab\u0119dy\" <span class=\"_ _4\"></span>S.A. 19 mln <span class=\"_ _4\"></span>PLN, Energet<span class=\"_ _4\"></span>yka Sp. z<span class=\"_ _4\"></span> o.o. 11 mln <span class=\"_ _4\"></span>PLN).<span class=\"ff2\"> </span>Ca\u0142kowita <span class=\"_ _0\"></span>warto\u015b\u0107 <span class=\"_ _1\"> </span>netto <span class=\"_ _1\"> </span>nale\u017cno\u015bci <span class=\"_ _1\"> </span>handlowych <span class=\"_ _0\"></span>Grupy <span class=\"_ _1\"> </span>Kapita\u0142owej <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _0\"> </span>2023 <span class=\"_ _1\"> </span>r.<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>be<span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>uwzgl\u0119dnienia <span class=\"_ _1\"> </span>warto\u015bci godziwej <span class=\"_ _f\"></span>przyj\u0119tych <span class=\"_ _f\"></span>zabezpiecze\u0144, <span class=\"_ _3\"></span>do <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _f\"></span>kt\u00f3<span class=\"_ _3\"></span>ry<span class=\"_ _4\"></span>ch <span class=\"_ _f\"></span>Grupa <span class=\"_ _0\"></span>Kapita\u0142owa <span class=\"_ _f\"></span>mo\u017ce <span class=\"_ _f\"></span>by\u0107 <span class=\"_ _0\"></span>wystawi<span class=\"_ _4\"></span>ona <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>ryzyko <span class=\"_ _0\"></span>kredytowe,<span class=\"_ _4\"></span> wynosi 932 <span class=\"_ _4\"></span>mln PLN <span class=\"ff3\">(wed\u0142u<span class=\"_ _4\"></span>g sta<span class=\"ff2\">nu na <span class=\"_ _4\"></span>31 grudnia <span class=\"_ _4\"></span>2022 r. 1 178 mln <span class=\"_ _4\"></span>PLN).  </span></span>Jednostka Dominuj\u0105ca ogranicza ekspozycj\u0119 na ryzyko kredytowe zwi\u0105zane z <span class=\"_ _3\"></span>nale\u017cno\u015bciami od odbiorc\u00f3w poprzez ocen\u0119 i <span class=\"ff3\">monitoring <span class=\"_ _f\"></span>kondycji <span class=\"_ _3\"></span>finansowej <span class=\"_ _3\"></span>kont<span class=\"_ _3\"></span>rah<span class=\"_ _4\"></span>ent\u00f3w, <span class=\"_ _3\"></span>ust<span class=\"_ _3\"></span>alan<span class=\"_ _4\"></span>ie <span class=\"_ _f\"></span>limit\u00f3w <span class=\"_ _3\"></span>kredytowych, <span class=\"_ _f\"></span>stosowanie <span class=\"_ _f\"></span>zabezpiecz<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>\u0144 <span class=\"_ _f\"></span>wierzytelno\u015bci </span>oraz <span class=\"_ _1\"> </span>faktoringu <span class=\"_ _1\"> </span>bez <span class=\"_ _1\"> </span>regresu. <span class=\"_ _1\"> </span>Warunki <span class=\"_ _1\"> </span>zawartych <span class=\"_ _1\"> </span>um\u00f3w <span class=\"_ _1\"> </span>faktoringow<span class=\"_ _4\"></span>ych <span class=\"_ _1\"> </span>spe\u0142niaj\u0105 <span class=\"_ _1\"> </span>kryteria <span class=\"_ _1\"> </span>usuni\u0119cia <span class=\"_ _1\"> </span>nale\u017cno\u015bci <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>ksi\u0105g w <span class=\"ff3\">momencie ich <span class=\"_ _3\"></span>nabycia przez <span class=\"_ _3\"></span>faktora. Na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>31 grudnia <span class=\"_ _3\"></span>2023 r. <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>nal<span class=\"_ _4\"></span>e\u017cno\u015bci oddanych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>faktorin<span class=\"_ _4\"></span>gu, za <span class=\"_ _3\"></span>kt\u00f3re </span>nie <span class=\"_ _3\"></span>ot<span class=\"ff3\">rzymano <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _3\"></span>od <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>or\u00f3w <span class=\"_ _3\"></span>wynios\u0142a <span class=\"_ _3\"></span>10 <span class=\"_ _3\"></span>mln <span class=\"_ _3\"></span>PLN<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> <span class=\"_ _3\"></span>(wed\u0142ug <span class=\"_ _3\"></span>stanu <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>r. <span class=\"_ _f\"></span>4 <span class=\"_ _3\"></span>mln <span class=\"_ _f\"></span>PLN). <span class=\"_ _3\"></span>Informacja </span>o <span class=\"ff3\">warto\u015bci przych<span class=\"_ _4\"></span>od\u00f3w ze sprz<span class=\"_ _4\"></span>eda\u017cy obj<span class=\"_ _4\"></span>\u0119tych faktoring<span class=\"_ _4\"></span>iem w okresie <span class=\"_ _4\"></span>obrotowym prez<span class=\"_ _4\"></span>entowana <span class=\"_ _4\"></span>jest w <span class=\"_ _4\"></span>Nocie 2.4.<span class=\"ff2\"> </span></span>Nieod\u0142\u0105cznym  e<span class=\"_ _3\"></span>lemen<span class=\"_ _4\"></span>tem <span class=\"_ _10\"> </span>procesu <span class=\"_ _10\"> </span>zarz\u0105dzania <span class=\"_ _10\"> </span>ryzykiem <span class=\"_ _11\"> </span>kredyt<span class=\"_ _4\"></span>owym <span class=\"_ _10\"> </span>realizowanego <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>Jednostce <span class=\"_ _11\"> </span>Dominu<span class=\"_ _4\"></span>j\u0105cej <span class=\"_ _10\"> </span>jest bie\u017c\u0105cy monitorin<span class=\"_ _4\"></span>g stanu nale\u017cn<span class=\"_ _4\"></span>o\u015bci oraz<span class=\"_ _4\"></span> wewn\u0119trzny sys<span class=\"_ _4\"></span>tem ra<span class=\"_ _4\"></span>portowania. <span class=\"ff2\"> </span>Kredyt <span class=\"_ _0\"></span>kupiecki <span class=\"_ _0\"></span>otrzymuj\u0105 <span class=\"_ _f\"></span>sprawdzeni <span class=\"_ _0\"></span>kontrahenci. <span class=\"_ _0\"></span>W <span class=\"_ _0\"></span>przypadku <span class=\"_ _0\"></span>nowych <span class=\"_ _0\"></span>klient\u00f3w <span class=\"_ _0\"></span>d\u0105\u017cy <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>aby <span class=\"_ _0\"></span>sprzeda\u017c <span class=\"_ _0\"></span>dokonywana by\u0142<span class=\"ff2 ls22\">a  </span>na  podstawie  przedp<span class=\"_ _4\"></span>\u0142at  lub  instrume<span class=\"_ _4\"></span>nt\u00f3w  finanso<span class=\"_ _4\"></span>wania  ha<span class=\"_ _4\"></span>ndlu  przenosz\u0105cyc<span class=\"_ _4\"></span>h  ryzyk<span class=\"_ _4\"></span>o  kredytowe  na  ins<span class=\"_ _4\"></span>tytucje<span class=\"_ _4\"></span> finansowe.<span class=\"_ _4\"></span> Jednostka Dominu<span class=\"_ _4\"></span>j\u0105ca posiada<span class=\"_ _4\"></span> nast\u0119puj\u0105ce f<span class=\"_ _4\"></span>ormy zabezp<span class=\"_ _4\"></span>ieczenia<span class=\"_ _4\"></span> nale\u017cno\u015bci: <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">zastawy <span class=\"_ _0\"> </span>rejestrowe, <span class=\"_ _0\"></span>gwarancje <span class=\"_ _f\"></span>bankowe, <span class=\"_ _0\"></span>weksle, <span class=\"_ _f\"></span>akty <span class=\"_ _1\"> </span>notaria<span class=\"_ _4\"></span>lne <span class=\"_ _0\"> </span><span class=\"ff3\">poddania <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>egzekucji, <span class=\"_ _f\"></span>gwarancje <span class=\"_ _0\"></span>korporacyjn<span class=\"_ _4\"></span>e, </span></span></span>cesje nale\u017cno\u015bci, <span class=\"_ _4\"></span>hipoteki i<span class=\"ff2\"> inkas<span class=\"_ _4\"></span>a dokumen<span class=\"_ _4\"></span>towe; </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">zastrze\u017cenie przeniesienia <span class=\"_ _4\"></span>prawa w\u0142asno\u015bci <span class=\"_ _4\"></span>wyrob\u00f3w na<span class=\"_ _4\"></span> kontrahenta <span class=\"_ _4\"></span>dopiero p<span class=\"_ _4\"></span>o dokonaniu z<span class=\"_ _4\"></span>ap\u0142aty; <span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">umow\u0119 <span class=\"_ _0\"></span>ubezpieczenia <span class=\"_ _0\"></span>nale\u017cno\u015bci,<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>kt\u00f3r\u0105 <span class=\"_ _0\"></span>obj\u0119te <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"></span>od <span class=\"_ _1\"> </span>jednostek <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>kredytem <span class=\"_ _f\"></span>kupieckim, <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>kt\u00f3<span class=\"_ _3\"></span>ryc<span class=\"_ _4\"></span>h <span class=\"_ _0\"></span>nie </span></span>otrzymano twardy<span class=\"_ _4\"></span>ch zabezpi<span class=\"_ _4\"></span>ecze\u0144 lub <span class=\"_ _4\"></span>otrzymano za<span class=\"_ _4\"></span>bezpiecz<span class=\"_ _4\"></span>enia niepokrywa<span class=\"_ _4\"></span>j\u0105ce ca\u0142o\u015bci salda<span class=\"_ _4\"></span> nale\u017cno\u015b<span class=\"_ _4\"></span>ci. <span class=\"ff2\"> </span>Uwzgl\u0119dniaj\u0105c <span class=\"_ _c\"> </span>posiadane <span class=\"_ _d\"> </span>wy\u017cej <span class=\"_ _d\"> </span>wymienione <span class=\"_ _d\"> </span>formy <span class=\"_ _d\"> </span>zabezpiecze\u0144 <span class=\"_ _d\"> </span>oraz <span class=\"_ _d\"> </span>limity <span class=\"_ _d\"> </span>kredytowe <span class=\"_ _d\"> </span>przyznane <span class=\"_ _d\"> </span>przez <span class=\"_ _d\"> </span>firm\u0119 ub<span class=\"ff3 ls0\">ezpieczeniow\u0105, wed\u0142ug <span class=\"_ _3\"></span>stanu na <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia 2023 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca posiada <span class=\"_ _3\"></span>zabezpiecz<span class=\"_ _4\"></span>enia dla <span class=\"_ _3\"></span>56% <span class=\"_ _3\"></span>nale\u017cno\u015bci </span>handlowych (w<span class=\"_ _4\"></span>ed\u0142ug stanu na <span class=\"_ _4\"></span>31 grudnia <span class=\"_ _4\"></span>2022 r<span class=\"_ _4\"></span>. 76%).<span class=\"ff2\"> </span>KGHM <span class=\"_ _1\"> </span>INTERNATIONAL <span class=\"_ _1\"> </span>LTD. <span class=\"_ _1\"> </span>nie <span class=\"_ _2\"> </span>stosuje <span class=\"_ _1\"> </span>zabezpiecze\u0144 <span class=\"_ _1\"> </span>nale\u017cno\u015bci, <span class=\"_ _1\"> </span>jednak <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _1\"> </span>kredytowe <span class=\"_ _2\"> </span>zwi\u0105zane <span class=\"_ _2\"> </span>z <span class=\"_ _1\"> </span>nale\u017cno\u015bciami od<span class=\"ls0\"> <span class=\"ff3\">odbiorc<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _10\"> </span>podlega <span class=\"_ _19\"> </span>monitoringowi,  a <span class=\"_ _10\"> </span>sprzeda\u017c <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>du\u017cej <span class=\"_ _10\"> </span>mi<span class=\"_ _3\"></span>erze <span class=\"_ _10\"> </span>realizowana  jest <span class=\"_ _11\"> </span>do <span class=\"_ _19\"> </span>sprawdzonych, <span class=\"_ _10\"> </span>d\u0142ugoletnich </span></span>kontrahent\u00f3w pr<span class=\"_ _4\"></span>owadz\u0105cych dz<span class=\"_ _4\"></span>ia\u0142alno\u015b\u0107 m<span class=\"_ _4\"></span>i\u0119dzynarod<span class=\"_ _4\"></span>ow\u0105.<span class=\"ff2\"> </span>Ocena koncentr<span class=\"_ _4\"></span>acji ryzyka kr<span class=\"_ _4\"></span>edytoweg<span class=\"_ _4\"></span>o w Grupie: Koncentracja bran\u017cowa<span class=\"ff2\"> </span>Pom<span class=\"ff3\">imo, <span class=\"_ _2\"> </span>\u017ce  KGH<span class=\"_ _4\"></span>M <span class=\"_ _2\"> </span>Polska <span class=\"_ _12\"> </span>Mied\u017a <span class=\"_ _2\"> </span>S.A. <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>KGHM<span class=\"ff2\"> </span>INTERNATIO<span class=\"_ _4\"></span>NAL <span class=\"_ _2\"> </span>LTD. <span class=\"_ _12\"> </span>funkcjonuj\u0105 <span class=\"_ _2\"> </span>w<span class=\"ff2\"> tej  sa<span class=\"_ _4\"></span>mej </span></span>bran\u017cy, <span class=\"_ _11\"> </span>sp\u00f3\u0142ki <span class=\"_ _15\"> </span>r\u00f3\u017cni\u0105 <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _11\"> </span>zar\u00f3wno <span class=\"_ _15\"> </span>port<span class=\"_ _4\"></span>felem <span class=\"_ _11\"> </span>oferowanych <span class=\"_ _11\"> </span>produkt\u00f3w, <span class=\"_ _11\"> </span>jak <span class=\"_ _15\"> </span>i<span class=\"ff2\"> </span>geograficzn\u0105 <span class=\"_ _11\"> </span>oraz podmiotow\u0105 <span class=\"_ _c\"> </span>struktur\u0105 <span class=\"_ _c\"> </span>portfela <span class=\"_ _d\"> </span>klient\u00f3w, <span class=\"_ _c\"> </span>w <span class=\"_ _d\"> </span>zwi\u0105zku <span class=\"_ _c\"> </span>z <span class=\"_ _d\"> </span>czy<span class=\"_ _3\"></span>m <span class=\"_ _c\"> </span>bran\u017cowa <span class=\"_ _c\"> </span>ko<span class=\"_ _3\"></span>ncentra<span class=\"_ _4\"></span>cja <span class=\"_ _c\"> </span>ry<span class=\"_ _3\"></span><span class=\"ff2\">zyka </span>kredytowego o<span class=\"_ _4\"></span>ceniana jes<span class=\"_ _4\"></span>t jako akcept<span class=\"_ _4\"></span>owalna.  Pozosta\u0142e <span class=\"_ _10\"> </span>sp\u00f3\u0142ki <span class=\"_ _11\"> </span>Grupy <span class=\"_ _11\"> </span>Kapita\u0142owej <span class=\"_ _10\"> </span>dzia\u0142aj\u0105 <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>r\u00f3\u017cnych <span class=\"_ _10\"> </span>sektorach <span class=\"_ _10\"> </span>go<span class=\"_ _3\"></span>spodarki,<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>m.in. <span class=\"_ _10\"> </span>t<span class=\"_ _3\"></span>ransp<span class=\"_ _4\"></span>ort, budownictwo, <span class=\"_ _14\"> </span>handel, <span class=\"_ _d\"> </span>produkcja <span class=\"_ _14\"> </span>przemys\u0142owa, <span class=\"_ _c\"> </span>energetyka. <span class=\"_ _c\"> </span>W <span class=\"_ _d\"> </span>zwi\u0105zku <span class=\"_ _c\"> </span>z <span class=\"_ _c\"> </span>t<span class=\"_ _3\"></span>ym <span class=\"_ _c\"> </span>w <span class=\"_ _c\"> </span>przypadku wi\u0119kszo\u015bci  sp\u00f3\u0142ek  Grupy  Kapita\u0142owej,  po<span class=\"_ _3\"></span>d  wzgl\u0119dem  bran\u017cowym,  nie  dochodzi  do<span class=\"_ _3\"></span><span class=\"ff2\"> koncentr<span class=\"_ _4\"></span>acji </span>ryzyka kredytow<span class=\"_ _4\"></span>ego. Koncentracja odbiorc\u00f3w<span class=\"ff2\"> </span>Na <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"lse\">2023</span> <span class=\"ff3\">r. <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>nale\u017cno\u015bci od <span class=\"_ _f\"></span>7 <span class=\"_ _3\"></span>najwi\u0119kszych odbiorc\u00f3w <span class=\"_ _3\"></span>stanowi <span class=\"_ _3\"></span>25% <span class=\"_ _3\"></span>salda <span class=\"_ _3\"></span>nale\u017cno\u015b<span class=\"_ _4\"></span>ci </span><div class=\"c w273 h188 gs122b\"><div class=\"t m0 x25 h8 y2fd ff3 fs6 fc0 sc0 ls0 ws0\">dost\u0119pne <span class=\"_ _f\"></span>dane <span class=\"_ _f\"></span>historyczne <span class=\"_ _3\"></span>oraz <span class=\"_ _f\"></span>wieloletnie <span class=\"_ _f\"></span>do\u015bwiadczenie <span class=\"_ _3\"></span>we<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _3\"></span>sp\u00f3\u0142pracy <span class=\"_ _f\"></span>z<span class=\"ff2\"> </span>klientami, <span class=\"_ _3\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c<span class=\"_ _4\"></span> </div><div class=\"t m0 x25 h8 y171 ff3 fs6 fc0 sc0 ls0 ws0\">stosowane zabezpi<span class=\"_ _4\"></span>eczenia, <span class=\"_ _4\"></span>wyst\u0119puje niski <span class=\"_ _4\"></span>stopie\u0144 ryzyka<span class=\"_ _4\"></span> kredyt<span class=\"_ _4\"></span>owego.<span class=\"ff2\"> </span></div></div>Koncentracja geograficzna<span class=\"_ _4\"></span> Sp\u00f3\u0142ki <span class=\"_ _14\"> </span>Grupy <span class=\"_ _14\"> </span>Kapita\u0142owej <span class=\"_ _14\"> </span>od <span class=\"_ _14\"> </span>wielu <span class=\"_ _14\"> </span>lat <span class=\"_ _14\"> </span>wsp\u00f3\u0142pracuj\u0105 <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>du\u017c\u0105 <span class=\"_ _14\"> </span>liczb\u0105 <span class=\"_ _15\"> </span>klie<span class=\"_ _3\"></span>nt\u00f3w, <span class=\"_ _14\"> </span>co <span class=\"_ _14\"> </span>wp\u0142ywa <span class=\"_ _15\"> </span>n<span class=\"_ _3\"></span>a geograficzn\u0105 <span class=\"_ _2\"> </span>dywersyfikacj\u0119 <span class=\"_ _12\"> </span>nale\u017cno\u015bci  od <span class=\"_ _2\"> </span>odbiorc\u00f3w.  Stopi<span class=\"_ _4\"></span>e\u0144 <span class=\"_ _2\"> </span>ge<span class=\"_ _3\"></span>ograficzne<span class=\"_ _4\"></span>j <span class=\"_ _12\"> </span>koncentracji <span class=\"_ _2\"> </span>ryzyka kredytowego dla <span class=\"_ _4\"></span>nale\u017cno\u015bci <span class=\"_ _4\"></span>od odbiorc<span class=\"_ _4\"></span>\u00f3w przedstawia<span class=\"_ _4\"></span> poni\u017csza<span class=\"_ _4\"></span> tabela. <span class=\"ff2\"> </span>Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w (n<span class=\"_ _4\"></span>etto)<span class=\"ff1\"> </span>Stan na 31.12.2023 Stan na 31.12.2022 Polska 43%<span class=\"ls0\"> </span>40%<span class=\"ls0\"> </span>Kanada  14%<span class=\"ls0\"> </span>19%<span class=\"ls0\"> </span>Unia <span class=\"ff3\">Europejska <span class=\"_ _4\"></span>(z wy\u0142. Polski<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span></span>8%<span class=\"ls0\"> </span>10%<span class=\"ls0\"> </span>Azja 23%<span class=\"ls0\"> </span>26%<span class=\"ls0\"> </span>Inne kraje 12%<span class=\"ls0\"> </span>5%<span class=\"ls0\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania i za\u0142<span class=\"_ _4\"></span>o\u017cenia<span class=\"ff1\"> </span>31.12.2023 31.12.2022<span class=\"_ _4\"></span> Przedzia\u0142y czas<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span>w dniach Procent odpisu* Warto\u015b\u0107 brutto nale\u017cno\u015bci<span class=\"ff1\"> </span>Kwota odpi<span class=\"_ _4\"></span>su dla poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h przedzia\u0142\u00f3w czasowych**<span class=\"_ _4\"></span> Procent odpisu* Warto\u015b\u0107 brutto nale\u017cno\u015bci<span class=\"ff1\"> </span>Kwota odpi<span class=\"_ _4\"></span>su dla poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h przedzia\u0142\u00f3w czasowych**<span class=\"_ _4\"></span> Nieprzetermin<span class=\"_ _4\"></span>owane 0,1-4,4 483<span class=\"ls0\"> </span>(2) 0,1-2,7 401<span class=\"ls0\"> </span>(2) &lt;1,30) 0,3-9,0 29<span class=\"ls0\"> </span>(1) 0,2-8,1 23<span class=\"ls0\"> </span>(1) &lt;30,60) 5,4-41,4 9 (4) 5,5-41,4 5 (1) &lt;60,90) 34,1-70,7 - - 34,1-72,3 1 - Default 100<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>(32) 100<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>(35) Razem 557<span class=\"ls0\"> </span>(39) 466<span class=\"ls0\"> </span>(39) *Prawdopo<span class=\"_ _3\"></span>dobie\u0144stwa <span class=\"_ _3\"></span>niewykon<span class=\"_ _3\"></span>ania <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>reprezentuj\u0105 <span class=\"_ _3\"></span>za<span class=\"_ _3\"></span>kresy <span class=\"_ _3\"></span>kalkulowane <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ndywidualnie <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>sp\u00f3\u0142ki <span class=\"_ _0\"> </span>Grup<span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>Kapita\u0142owej <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>oparciu o <span class=\"_ _1\"> </span>ich <span class=\"_ _1\"> </span>rz<span class=\"_ _3\"></span>eczywiste <span class=\"_ _1\"> </span>dane <span class=\"_ _2\"> </span>historyczne <span class=\"_ _1\"> </span>w<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>zakresie <span class=\"_ _2\"> </span>liczby <span class=\"_ _1\"> </span>d<span class=\"_ _3\"></span>ni <span class=\"_ _0\"> </span>op<span class=\"_ _3\"></span>\u00f3\u017anie\u0144 <span class=\"_ _1\"> </span>zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>przyj<span class=\"_ _3\"></span>\u0119tym <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>Grup<span class=\"_ _3\"></span>ie <span class=\"_ _0\"> </span>mod<span class=\"_ _3\"></span>elem <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>kalkulacji <span class=\"_ _2\"> </span>oczekiwa<span class=\"_ _f\"></span><span class=\"ff6\">n<span class=\"_ _3\"></span>ej <span class=\"_ _1\"> </span>straty </span>kredytowej<span class=\"_ _3\"></span> dla nale\u017cno\u015bci handlowy<span class=\"_ _3\"></span>ch.<span class=\"ff6\"> </span>**Kwota odpi<span class=\"_ _3\"></span>su uwzgl\u0119dnia odzysk wynikaj\u0105cy z<span class=\"_ _3\"></span> zabezpie<span class=\"_ _3\"></span>cze\u0144 nale\u017cno\u015bci<span class=\"_ _3\"></span><span class=\"ff2\">. </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _1\"> </span>stosuje <span class=\"_ _1\"> </span>model <span class=\"_ _2\"> </span>uproszcz<span class=\"_ _4\"></span>ony <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>kalkulacji <span class=\"_ _2\"> </span>odpis\u00f3w <span class=\"_ _0\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>utraty <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>dla <span class=\"_ _2\"> </span>nale\u017cno\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _1\"> </span>odbiorc\u00f3w <span class=\"_ _1\"> </span>(bez wzgl\u0119du <span class=\"_ _11\"> </span>na <span class=\"_ _15\"> </span>termin <span class=\"_ _11\"> </span>zapadalno\u015b<span class=\"_ _4\"></span>ci). <span class=\"_ _15\"> </span>Oczekiwana <span class=\"_ _11\"> </span>strata <span class=\"_ _11\"> </span>kredytowa <span class=\"_ _11\"> </span>dla <span class=\"_ _11\"> </span>nale\u017cno\u015bci <span class=\"_ _11\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _11\"> </span>odbiorc\u00f3w <span class=\"_ _11\"> </span>jest <span class=\"_ _15\"> </span>kalku<span class=\"_ _4\"></span>lowana<span class=\"_ _4\"></span> na<span class=\"ls0\"> <span class=\"ff3\">najbli\u017cszy <span class=\"_ _15\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>ko\u0144cz\u0105cy <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>sprawozdawczy <span class=\"_ _15\"> </span>po <span class=\"_ _14\"> </span>momencie <span class=\"_ _14\"> </span>uj\u0119cia <span class=\"_ _14\"> </span>nale\u017cno\u015bci <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>sprawozdaniu <span class=\"_ _14\"> </span>z</span> sytuacji </span>finansowej <span class=\"_ _1\"> </span>oraz <span class=\"_ _1\"> </span>jest <span class=\"_ _2\"> </span>aktualizowana<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>ka\u017cdy <span class=\"_ _1\"> </span>kolejny <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _1\"> </span>ko\u0144cz\u0105cy <span class=\"_ _1\"> </span>okres <span class=\"_ _2\"> </span>sprawozdawczy.<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>Dla <span class=\"_ _0\"> </span>ce<span class=\"_ _3\"></span>l\u00f3w <span class=\"_ _1\"> </span>oszacowania<span class=\"_ _4\"></span> oczekiwanej <span class=\"_ _f\"></span>straty <span class=\"_ _0\"></span>kredy<span class=\"_ _4\"></span>towej <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _f\"></span>jednostki <span class=\"_ _f\"></span>Gr<span class=\"_ _3\"></span>upy <span class=\"_ _0\"></span>wykorzy<span class=\"_ _4\"></span>stuj\u0105 <span class=\"_ _f\"></span>macierze <span class=\"_ _f\"></span>rezerw <span class=\"_ _0\"></span>(<span class=\"ff6\">provision </span>matrix<span class=\"ff2\">) <span class=\"_ _0\"></span>zbudowane <span class=\"_ _0\"></span>w oparciu <span class=\"_ _0\"></span>o <span class=\"ff3\">historyczne <span class=\"_ _0\"></span>poziomy <span class=\"_ _1\"> </span>sp\u0142acalno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _0\"></span>kontrahent<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _0\"></span>poddawane </span></span>okresowej rekalibr<span class=\"_ _4\"></span>acji w celu akt<span class=\"_ _4\"></span>ualizacji.  Grupa  prz<span class=\"_ _4\"></span>yj\u0119\u0142a  za\u0142o\u017cenie, <span class=\"_ _2\"> </span>\u017ce  ryzyko  nale\u017cn<span class=\"_ _4\"></span>o\u015bci  cha<span class=\"_ _4\"></span>rakteryzowane  jest <span class=\"_ _2\"> </span>przez  liczb\u0119  dni  o<span class=\"_ _4\"></span>p\u00f3\u017anienia  i <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span>n  pa<span class=\"_ _4\"></span>rametr<span class=\"_ _4\"></span> determinuje <span class=\"_ _3\"></span>szacowane <span class=\"_ _3\"></span>PD, <span class=\"_ _f\"></span>czyli <span class=\"_ _f\"></span>prawdopodobie\u0144stwo <span class=\"_ _3\"></span>op\u00f3\u017anienia <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>handlowych <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"ls1b\">co</span> najmniej <span class=\"_ _f\"></span>90 </span>dni. Na potrzeby estymacji PD wyodr\u0119bniono 5 grup ryzyka w <span class=\"_ _3\"></span>oparciu o kryterium dni op\u00f3\u017anie<span class=\"_ _3\"></span><span class=\"ff2\">nia w </span>terminie p\u0142atno\u015bci, zgodnie z <span class=\"ff3\">prz<span class=\"_ _4\"></span>edzia\u0142ami przeds<span class=\"_ _4\"></span>tawionymi <span class=\"_ _4\"></span>poni\u017cej jako \u201eWa<span class=\"_ _4\"></span>\u017cne osz<span class=\"_ _4\"></span>acowania i za\u0142o\u017c<span class=\"_ _4\"></span>enia\u201d. <span class=\"ff2\"> </span></span>Za <span class=\"_ _3\"></span>zdarzenie <span class=\"_ _3\"></span>niewyp\u0142acalno\u015bci <span class=\"_ _3\"></span>(<span class=\"ff6\">default</span>) <span class=\"_ _f\"></span>uznaje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>brak <span class=\"_ _3\"></span>wywi\u0105zania <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>ze <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _3\"></span>przez <span class=\"_ _3\"></span>kontrahenta <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>up\u0142ywie<span class=\"_ _4\"></span> 90<span class=\"ls0\"> <span class=\"ff3\">dni <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>dnia <span class=\"_ _0\"></span>wymagaln<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _f\"></span>nale\u017cno\u015bci. <span class=\"_ _3\"></span>W <span class=\"_ _0\"></span>celu <span class=\"_ _3\"></span>obliczenia <span class=\"_ _f\"></span>odpisu <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _3\"></span>oczekiwanej <span class=\"_ _f\"></span>straty <span class=\"_ _f\"></span>kredytowej <span class=\"_ _3\"></span>uwzgl\u0119dnia </span></span>si\u0119 tak\u017ce zab<span class=\"_ _4\"></span>ezpieczenia przypis<span class=\"_ _4\"></span>uj\u0105c poszcz<span class=\"_ _4\"></span>eg\u00f3lnym typ<span class=\"_ _4\"></span>om zabe<span class=\"_ _4\"></span>zpiecze\u0144 ocz<span class=\"_ _4\"></span>ekiwan\u0105 stop<span class=\"_ _4\"></span>\u0119 odzysku.<span class=\"ff2\"> </span>Ponadto, <span class=\"_ _19\"> </span>w <span class=\"_ _10\"> </span>kalkulacji <span class=\"_ _10\"> </span>ECL <span class=\"_ _10\"> </span>uwzgl\u0119dnia  si\u0119 <span class=\"_ _10\"> </span>informacje <span class=\"_ _10\"> </span>dotycz\u0105ce  przysz\u0142o\u015bci<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _19\"> </span>w <span class=\"_ _11\"> </span>stosowan<span class=\"_ _4\"></span>ych  parametrach <span class=\"_ _10\"> </span>modelu </span>szacowania <span class=\"_ _0\"></span>strat <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>cz<span class=\"_ _4\"></span>ekiwanych,<span class=\"_ _4\"></span> <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>przez <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _1\"> </span>bazowych <span class=\"_ _0\"> </span>wsp\u00f3<span class=\"_ _3\"></span>\u0142czynnik<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"> </span>prawdopodobie\u0144stwa <span class=\"_ _0\"></span>niewyp\u0142acalno\u015bci. Oznacza <span class=\"_ _f\"></span>to<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>\u017ce <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wyniku <span class=\"_ _f\"></span>analizy <span class=\"_ _0\"></span>danych <span class=\"_ _0\"></span>makroekonomic<span class=\"_ _4\"></span>znych <span class=\"_ _0\"></span>takich <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>np.: <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bie\u017c\u0105ca <span class=\"_ _0\"></span>dynamika <span class=\"_ _0\"></span>PKB, <span class=\"_ _f\"></span>warto\u015b\u0107 in<span class=\"ff3 ls0\">flacji, <span class=\"_ _3\"></span>wska\u017anik <span class=\"_ _3\"></span>bezrobocia <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>WIG, <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>uzna, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>nast\u0105pi\u0142o <span class=\"_ _3\"></span>ich <span class=\"_ _f\"></span>pogorszenie <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>poprzedniego </span>okresu, <span class=\"_ _1\"> </span>w <span class=\"_ _0\"></span>kalkulacji <span class=\"_ _1\"> </span>ECL <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>czynnik <span class=\"_ _1\"> </span><span class=\"ff6\">looking <span class=\"_ _1\"> </span>forward</span>,<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>koryguj\u0105cy <span class=\"_ _0\"> </span>ryzyko <span class=\"_ _1\"> </span>zwi\u0105zane <span class=\"_ _0\"></span>ze <span class=\"_ _1\"> </span>spadkiem <span class=\"_ _0\"></span>odzysk\u00f3w z <span class=\"ff3\">nale\u017cno\u015bci. <span class=\"_ _f\"></span>Mimo <span class=\"_ _0\"></span>pogorszenia</span> <span class=\"_ _0\"></span><span class=\"ff3\">dynamiki <span class=\"_ _0\"></span>PKB, <span class=\"_ _0\"></span>bior\u0105c <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>uwag\u0119 <span class=\"_ _1\"> </span>wyhamowanie <span class=\"_ _f\"></span>inflacji, <span class=\"_ _0\"></span>korzystne <span class=\"_ _0\"></span>kszta\u0142towanie <span class=\"_ _0\"></span>si\u0119 </span>wska\u017anik\u00f3w <span class=\"_ _3\"></span>bezrobocia <span class=\"_ _3\"></span>oraz <span class=\"_ _f\"></span>prognozowane <span class=\"_ _3\"></span>istotne <span class=\"_ _3\"></span>odbicie <span class=\"_ _f\"></span>wzrostu<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>gospodarcze<span class=\"_ _4\"></span>go <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>r., <span class=\"_ _3\"></span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _3\"></span>Dominuj\u0105ca<span class=\"_ _4\"></span> nie <span class=\"_ _15\"> </span>stwierdzi\u0142a <span class=\"_ _11\"> </span>pogorszenia <span class=\"_ _11\"> </span>czynnik\u00f3w <span class=\"_ _11\"> </span>makroekonomiczny<span class=\"_ _4\"></span>ch <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>stopniu <span class=\"_ _15\"> </span>uzasadniaj\u0105cym <span class=\"_ _11\"> </span>uwzgl\u0119dnienie <span class=\"_ _11\"> </span>czynnika looking forwar<span class=\"_ _4\"></span>d<span class=\"ff2\"> <span class=\"ff3\">na dzie\u0144 ko\u0144cz\u0105c<span class=\"_ _4\"></span>y okres spraw<span class=\"_ _4\"></span>ozdawczy <span class=\"_ _4\"></span>tj. na 31 <span class=\"_ _4\"></span>grudnia 2023<span class=\"_ _4\"></span> r.<span class=\"_ _3c\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"><span class=\"ff2\"> </span></span></span>Poni\u017csza tabela prz<span class=\"_ _4\"></span>edstawia zmi<span class=\"_ _4\"></span>an\u0119 stanu nale\u017cn<span class=\"_ _4\"></span>o\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w wyc<span class=\"_ _4\"></span>enianych <span class=\"_ _4\"></span>w zamortyz<span class=\"_ _4\"></span>owanym koszci<span class=\"_ _4\"></span>e<span class=\"ff2\">. </span><div class=\"c w27e hf6 gs1269\"><div class=\"t m0 x5b h8 yc9 ff1 fs6 fc2 sc0 lsf ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w27f hf6 gs126a\"><div class=\"t m0 xbb h8 yc9 ff1 fs6 fc2 sc0 lsf ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w27d h30 gs126b\"><div class=\"t m0 x11 h8 yc9 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 br<span class=\"_ _4\"></span>utto na 1 stycznia<span class=\"ff2\"> </span></div></div><div class=\"c w27e h30 gs126c\"><div class=\"t m0 x2f h8 ycb ff1 fs6 fc0 sc0 lsf ws0\">466<span class=\"ls0\"> </span></div></div><div class=\"c w27f h30 gs126d\"><div class=\"t m0 x42 h8 ycb ff1 fs6 fc0 sc0 lsf ws0\">435<span class=\"ls0\"> </span></div></div><div class=\"c w27d h30 gs126e\"><div class=\"t m0 x25 h8 y32 ff3 fs6 fc0 sc0 ls0 ws0\">Zmiana stanu <span class=\"_ _4\"></span>nale\u017cno\u015bci <span class=\"ff2\"> </span></div></div><div class=\"c w27e h30 gs126f\"><div class=\"t m0 xa1 h8 ycb ff2 fs6 fc0 sc0 lse ws0\">95<span class=\"ls0\"> </span></div></div><div class=\"c w27f h30 gs1270\"><div class=\"t m0 x6d h8 ycb ff2 fs6 fc0 sc0 lse ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c w27d h31 gs1271\"><div class=\"t m0 x25 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\">Wykorzystanie od<span class=\"_ _4\"></span>pisu w okr<span class=\"_ _4\"></span>esie </div></div><div class=\"c w27e h31 gs1272\"><div class=\"t m0 xa1 h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">(4) </div></div><div class=\"c w27f h31 gs1273\"><div class=\"t m0 x11f h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27c h30 gs1274\"><div class=\"t m0 x11 h8 y127 ff2 fs6 fc2 sc0 ls0 ws0\">Nota 10.2 </div></div><div class=\"c w27d h30 gs1275\"><div class=\"t m0 x11 h8 ye3 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 br<span class=\"_ _4\"></span>utto na 31 grudni<span class=\"_ _4\"></span>a<span class=\"ff1 fc0\"> </span></div></div><div class=\"c w27e h30 gs1276\"><div class=\"t m0 x2f h8 ycb ff1 fs6 fc0 sc0 lsf ws0\">557<span class=\"ls0\"> </span></div></div><div class=\"c w27f h30 gs1277\"><div class=\"t m0 x42 h8 ycb ff1 fs6 fc0 sc0 lsf ws0\">466<span class=\"ls0\"> </span></div></div><div class=\"c w2 h0 gs1278\"><div class=\"t m0 x2d h8 yd43 ff3 fs6 fc0 sc0 ls0 ws0\">Poni\u017csza <span class=\"_ _19\"> </span>tabela <span class=\"_ _11\"> </span>przedstawia  zmian\u0119 <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>szac<span class=\"_ _4\"></span>owania <span class=\"_ _10\"> </span>oczekiwan<span class=\"_ _4\"></span>ej <span class=\"_ _10\"> </span>straty <span class=\"_ _10\"> </span>kredytowej <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _10\"> </span>nale\u017cno\u015bci <span class=\"_ _10\"> </span>od <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>dbiorc<span class=\"_ _4\"></span>\u00f3w </div><div class=\"t m0 x2d h8 yd44 ff2 fs6 fc0 sc0 ls0 ws0\">wycenianych w z<span class=\"_ _4\"></span>amortyzowa<span class=\"_ _4\"></span>nym koszcie.<span class=\"_ _4\"></span> </div></div>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Odpis <span class=\"_ _4\"></span>z tytu\u0142u oczekiwanej str<span class=\"_ _4\"></span>aty kredytow<span class=\"_ _4\"></span>ej na 1 styc<span class=\"_ _4\"></span>znia<span class=\"ff2 fc0\"> </span>39<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>Zmiana odpisu w <span class=\"ff3\">okr<span class=\"_ _4\"></span>esie uj\u0119<span class=\"_ _4\"></span>ta w rachunku<span class=\"_ _4\"></span> wynik\u00f3w<span class=\"ff2\"> </span></span>4 3 Wykorzystanie od<span class=\"_ _4\"></span>pisu w okr<span class=\"_ _4\"></span>esie (4) - Nota 10.2 Odpis <span class=\"_ _4\"></span>z tytu\u0142u oczekiwanej str<span class=\"_ _4\"></span>aty kredytow<span class=\"_ _4\"></span>ej na 31 gr<span class=\"_ _4\"></span>udnia <span class=\"ff1 fc0\"> </span>39<span class=\"ls0\"> </span>39<span class=\"ls0\"> </span>Na dzie\u0144 <span class=\"_ _3\"></span>31 grudnia 2<span class=\"_ _3\"></span>023 r. kwot<span class=\"_ _3\"></span>a wierzytelno\u015bci spornych wynosi 30 <span class=\"_ _3\"></span>mln PLN <span class=\"_ _3\"></span>(na dzie\u0144 <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span><span class=\"ff2\">grudnia <span class=\"_ _3\"></span>2022 r. <span class=\"_ _3\"></span>36 mln <span class=\"_ _3\"></span>PLN). </span>Grupa <span class=\"_ _14\"> </span>Kapita\u0142owa <span class=\"_ _15\"> </span>pro<span class=\"_ _3\"></span>wadzi <span class=\"_ _15\"> </span>dzia\u0142ania <span class=\"_ _14\"> </span>zmierzaj\u0105ce <span class=\"_ _15\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>odzys<span class=\"_ _4\"></span>kania <span class=\"_ _14\"> </span>tych <span class=\"_ _14\"> </span>wierzytelno\u015bci <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>wyja\u015bnienia <span class=\"_ _14\"> </span>zasadno\u015bci dochodzenia r<span class=\"_ _4\"></span>oszcze\u0144.<span class=\"ff2\"> </span>Nota <span class=\"_ _12\"> </span>7.5.2.4 <span class=\"_ _2\"> </span>Ryzyko <span class=\"_ _2\"> </span>kredytowe <span class=\"_ _2\"> </span>zwi\u0105zane <span class=\"_ _2\"> </span>z  po\u017cyc<span class=\"_ _4\"></span>zkami <span class=\"_ _2\"> </span>udzielonymi <span class=\"_ _2\"> </span>wsp\u00f3lnemu <span class=\"_ _2\"> </span>przedsi\u0119wzi\u0119ciu <span class=\"_ _2\"> </span>Sierra <span class=\"_ _2\"> </span>Gorda S.C.M. (POCI)<span class=\"_ _4\"></span> Ryzyko <span class=\"_ _2\"> </span>kredytowe <span class=\"_ _2\"> </span>zwi\u0105zane <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>udzielonymi <span class=\"_ _2\"> </span>po\u017cyczkami <span class=\"_ _2\"> </span>uzale\u017cnione <span class=\"_ _2\"> </span>jest <span class=\"_ _2\"> </span>od <span class=\"_ _12\"> </span>ryzyka <span class=\"_ _2\"> </span>zwi\u0105zanego <span class=\"_ _1\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>realizacj\u0105 <span class=\"_ _2\"> </span>wsp\u00f3lnego przedsi\u0119wzi\u0119cia <span class=\"_ _2\"> </span>g\u00f3rniczego <span class=\"_ _2\"> </span>w  Chile <span class=\"_ _2\"> </span>(Sierra  G<span class=\"_ _4\"></span>orda <span class=\"_ _2\"> </span>S.C.M.).  P<span class=\"_ _4\"></span>o\u017cyczki <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>ze  wzgl<span class=\"_ _4\"></span>\u0119du  na<span class=\"_ _4\"></span>  r<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>zpozn<span class=\"_ _4\"></span>an\u0105 <span class=\"_ _12\"> </span>utrat\u0119  wa<span class=\"_ _4\"></span>rto\u015bci <span class=\"_ _2\"> </span>na moment  p<span class=\"_ _4\"></span>ocz\u0105tkow<span class=\"_ _4\"></span>ego  uj\u0119cia <span class=\"_ _2\"> </span>ze  wzgl\u0119du  na  r<span class=\"_ _4\"></span>yzyko <span class=\"_ _2\"> </span>kredytowe,  za<span class=\"_ _4\"></span>kwalifikowan<span class=\"_ _4\"></span>e  zosta\u0142<span class=\"_ _4\"></span>y  jak<span class=\"_ _4\"></span>o  POCI  i<span class=\"_ _4\"></span>  na<span class=\"_ _4\"></span>  kolejn<span class=\"_ _4\"></span>e  dni<span class=\"_ _4\"></span> ko\u0144cz\u0105ce <span class=\"_ _3\"></span>okresy <span class=\"_ _3\"></span>sprawozdawcz<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _f\"></span>wyceniane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zamortyzowa<span class=\"_ _4\"></span>nym <span class=\"_ _3\"></span>koszcie <span class=\"_ _3\"></span>przy <span class=\"_ _3\"></span>zastosowaniu <span class=\"_ _3\"></span>metody <span class=\"_ _3\"></span>efektywn<span class=\"_ _4\"></span>ej <span class=\"_ _3\"></span>stopy procentowej z<span class=\"_ _4\"></span> wykorzystaniem <span class=\"_ _4\"></span> efektywn<span class=\"_ _4\"></span>ej stopy dysk<span class=\"_ _4\"></span>ontowej sk<span class=\"_ _4\"></span>orygowanej o ryzyko kr<span class=\"_ _4\"></span>edytow<span class=\"_ _4\"></span>e.  Podstaw\u0119 <span class=\"_ _3\"></span>naliczenia <span class=\"_ _3\"></span>odsetek <span class=\"_ _3\"></span>od <span class=\"_ _3\"></span>po\u017cyczek <span class=\"_ _3\"></span>POCI <span class=\"_ _3\"></span>stanowi <span class=\"_ _f\"></span>ich <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>brutto <span class=\"_ _3\"></span>pomniejszona <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>kwot\u0119 <span class=\"_ _3\"></span>odpisu <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _3\"></span>utraty warto\u015bci na m<span class=\"_ _4\"></span>oment pocz\u0105<span class=\"_ _4\"></span>tkowego uj\u0119<span class=\"_ _4\"></span>cia.<span class=\"ff2\"> </span>Udzielona <span class=\"_ _2\"> </span>po\u017cyczka <span class=\"_ _2\"> </span>nie <span class=\"_ _2\"> </span>posiada <span class=\"_ _2\"> </span>zabezpiecze\u0144 <span class=\"_ _2\"> </span>ograniczaj\u0105cych <span class=\"_ _1\"> </span>ekspozycj\u0119 <span class=\"_ _2\"> </span>n<span class=\"_ _3\"></span><span class=\"ff2\">a <span class=\"_ _2\"> </span>ryzyko <span class=\"_ _2\"> </span>kredytowe, <span class=\"_ _2\"> </span>dlatego <span class=\"_ _12\"> </span>maksymalna<span class=\"_ _4\"></span> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>nara\u017con\u0105 <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>pote<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>cjaln\u0105 <span class=\"_ _1\"> </span>strat\u0119  z<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>ryzyka <span class=\"_ _2\"> </span>kredytoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>stanowi <span class=\"_ _2\"> </span>warto\u015b\u0107 <span class=\"_ _2\"> </span>brutto <span class=\"_ _1\"> </span>po\u017cyczki, <span class=\"_ _2\"> </span>pomniejszona<span class=\"_ _4\"></span> o <span class=\"ff3\">oczekiwane <span class=\"_ _4\"></span>straty kredy<span class=\"_ _4\"></span>towe uj\u0119te z<span class=\"_ _4\"></span>godnie z MSS<span class=\"_ _4\"></span>F9.<span class=\"ff2\"> </span></span>Zmiany <span class=\"ff3\">warto\u015bci <span class=\"_ _4\"></span>udzielonych <span class=\"_ _4\"></span>po\u017cyczek POC<span class=\"_ _4\"></span>I w<span class=\"ff2\"> okresi</span>e sprawozd<span class=\"_ _4\"></span>awczym <span class=\"_ _4\"></span>i por\u00f3wnawczym <span class=\"_ _4\"></span>przeds<span class=\"_ _4\"></span>tawia Nota 6.2.<span class=\"ff2\"> </span></span>Zar\u00f3wno <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>okresie <span class=\"_ _2\"> </span>sprawozdawczym <span class=\"_ _1\"> </span>jak <span class=\"_ _2\"> </span>i <span class=\"_ _12\"> </span>por\u00f3wnawczym <span class=\"_ _2\"> </span>nie <span class=\"_ _2\"> </span>rozpoznano <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>cz<span class=\"_ _4\"></span>ekiwanej <span class=\"_ _2\"> </span>utraty <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _2\"> </span>dla <span class=\"_ _12\"> </span>po\u017cyczek POCI. Analiza <span class=\"_ _1d\"> </span>wra\u017cliwo\u015bci<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>warto\u015bci<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>godziwej <span class=\"_ _1d\"> </span>po\u017cyczek <span class=\"_ _1f\"> </span>ze <span class=\"_ _1d\"> </span>wzgl\u0119du <span class=\"_ _1d\"> </span>na <span class=\"_ _1d\"> </span>zmiany <span class=\"_ _1f\"> </span>prognozowanych <span class=\"_ _1d\"> </span>przep\u0142yw\u00f3w Sierra Gorda S.<span class=\"_ _4\"></span>C.M. Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>r. <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>Kapita\u0142owa <span class=\"_ _0\"></span>zaklasyfik<span class=\"_ _4\"></span>owa\u0142a <span class=\"_ _0\"></span>wycen\u0119 <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _0\"></span>udzielonych <span class=\"_ _0\"></span>po\u017cyczek <span class=\"_ _f\"></span>do poziomu <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>hierarchii <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _0\"></span>godziwej, <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>wzgl\u0119du <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>wykorzystanie <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>wycenie <span class=\"_ _0\"></span>istotneg<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>parametru <span class=\"_ _0\"> </span>nie<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>ierzalneg<span class=\"ff2\">o, </span>jakim <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _f\"></span>prognozowane <span class=\"_ _f\"></span>przep\u0142ywy <span class=\"_ _3\"></span>Sie<span class=\"_ _3\"></span>rra <span class=\"_ _3\"></span>Gorda <span class=\"_ _f\"></span>S.C.M. <span class=\"_ _f\"></span>Przep\u0142ywy <span class=\"_ _3\"></span>te <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>najwi\u0119kszym <span class=\"_ _f\"></span>stopniu <span class=\"_ _3\"></span>wra\u017cliwe <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>zmian\u0119 <span class=\"_ _3\"></span>cen miedzi, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _1\"> </span>implikuje <span class=\"_ _0\"></span>pozosta\u0142e <span class=\"_ _0\"></span>za\u0142o\u017cenia <span class=\"_ _0\"></span>takie <span class=\"_ _0\"></span>jak <span class=\"_ _1\"> </span>prognozowana<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>produkcja <span class=\"_ _1\"> </span>i <span class=\"_ _0\"></span>mar\u017ca <span class=\"_ _0\"></span>ope<span class=\"_ _3\"></span>rac<span class=\"_ _4\"></span>yjna. <span class=\"_ _0\"></span>Dlatego <span class=\"_ _0\"> </span>te\u017c <span class=\"_ _1\"> </span>Grupa, zgodnie <span class=\"_ _2\"> </span>z MSSF <span class=\"lse\">13</span> p.93.f<span class=\"ff3\">, <span class=\"_ _2\"> </span>przeprowadzi\u0142a <span class=\"_ _2\"> </span>analiz\u0119  wr<span class=\"_ _4\"></span>a\u017cliwo\u015bci <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _2\"> </span>godziwej <span class=\"_ _2\"> </span>(poziom <span class=\"_ _2\"> </span>3)  po\u017c<span class=\"_ _4\"></span>yczek <span class=\"_ _2\"> </span>na  zm<span class=\"_ _4\"></span>ian\u0119 <span class=\"_ _2\"> </span>ce<span class=\"_ _3\"></span>ny </span>miedzi. Ceny miedzi [US<span class=\"_ _4\"></span>D/t] Scenariusze 31.1<span class=\"_ _4\"></span>2.2023 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>LT<span class=\"ls0\"> </span>Bazowy 8 500<span class=\"fs6\"> </span>8 700<span class=\"fs6\"> </span>9 000<span class=\"fs6\"> </span>9 200<span class=\"fs6\"> </span>8 250<span class=\"fs6\"> </span>Bazowy minus 0<span class=\"_ _4\"></span>,1 USD/fun<span class=\"_ _4\"></span>t w ca\u0142ym <span class=\"ff2\">okresi<span class=\"_ _4\"></span>e </span>\u017cycia kopalni (220 <span class=\"_ _4\"></span>USD/ton\u0119<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span>8 280<span class=\"fs6\"> </span>8 480<span class=\"fs6\"> </span>8 780<span class=\"fs6\"> </span>8 980<span class=\"fs6\"> </span>8 030<span class=\"fs6\"> </span>Bazowy plus 0,<span class=\"_ _4\"></span>1 USD/funt <span class=\"_ _4\"></span>w ca\u0142ym okresi<span class=\"_ _4\"></span>e \u017cycia kopalni (220 <span class=\"_ _4\"></span>USD/ton\u0119<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span>8 720<span class=\"fs6\"> </span>8 920<span class=\"fs6\"> </span>9 220<span class=\"fs6\"> </span>9 420<span class=\"fs6\"> </span>8 470<span class=\"_ _3c\"> </span>Ceny miedzi [US<span class=\"_ _4\"></span>D/t] Scenariusze 31.1<span class=\"_ _4\"></span>2.2022 2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>LT<span class=\"ls0\"> </span>Bazowy 8 200 8 500 8 500 8 500 7 700 Bazowy minus 0<span class=\"_ _4\"></span>,1 USD/fun<span class=\"_ _4\"></span>t w ca\u0142ym okr<span class=\"_ _4\"></span>esie \u017cycia kopalni (220 <span class=\"_ _4\"></span>USD/ton\u0119<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span>7 980 8 280 8 280 8 280 7 480 Bazowy plus 0,<span class=\"_ _4\"></span>1 USD/funt <span class=\"_ _4\"></span>w ca\u0142ym okresi<span class=\"_ _4\"></span>e \u017cycia kopalni (220 <span class=\"_ _4\"></span>USD/ton\u0119<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span>8 420 8 720 8 720 8 720 7 920 Analiza w<span class=\"_ _4\"></span>ra\u017cliwo\u015bci<span class=\"_ _4\"></span> warto\u015bci<span class=\"_ _4\"></span> godziwej<span class=\"_ _4\"></span> <span class=\"ff1\"> </span>na zmian\u0119 c<span class=\"_ _4\"></span>eny Cu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>Warto\u015b\u0107<span class=\"ff1\"> </span>godziwa<span class=\"_ _4\"></span> 31.12.2023<span class=\"_ _4\"></span> Bazowy plus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Bazowy minus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu  7 778 7 969 7 567 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu <span class=\"_ _4\"></span>(mln USD) 1 977 2 025 1 923 Analiza <span class=\"ff4\">w<span class=\"_ _4\"></span>ra\u017cliwo\u015bci <span class=\"_ _4\"></span>warto\u015bci <span class=\"_ _4\"></span>bilans<span class=\"_ _4\"></span>owej </span>na zmian\u0119 c<span class=\"_ _4\"></span>eny Cu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>Warto\u015b\u0107<span class=\"ff1\"> </span>bilansowa 31.12.2023<span class=\"_ _4\"></span> Bazowy plus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Bazowy minus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu  9 096 9 223 8 956 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu <span class=\"_ _4\"></span>(mln USD) 2 <span class=\"lsf\">311</span> 2 344 2 276 Analiza w<span class=\"_ _4\"></span>ra\u017cliwo\u015bci<span class=\"_ _4\"></span> warto\u015bci<span class=\"_ _4\"></span> godziwej<span class=\"_ _4\"></span> <span class=\"ff1\"> </span>na zmian\u0119 c<span class=\"_ _4\"></span>eny Cu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Klasy instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span>Warto\u015b\u0107<span class=\"ff1\"> </span>godziwa<span class=\"_ _4\"></span> 31.12.2022<span class=\"_ _4\"></span> Bazowy plus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Bazowy minus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu  7 787 8 064 7 465 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu <span class=\"_ _4\"></span>(mln USD) 1 769 1 832 1 696 Analiza w<span class=\"_ _4\"></span>ra\u017cliwo\u015bci<span class=\"_ _4\"></span> warto\u015bci<span class=\"_ _4\"></span> bilan<span class=\"_ _4\"></span>sowej<span class=\"ff1\"> </span>na zmian\u0119 c<span class=\"_ _4\"></span>eny Cu<span class=\"_ _4\"></span><span class=\"ff1\"> </span>Klasy <span class=\"ff4\">instrum<span class=\"_ _4\"></span>ent\u00f3w finans<span class=\"_ _4\"></span>owych<span class=\"ff1\"> </span></span>Warto\u015b\u0107<span class=\"ff1\"> </span>bilansowa 31.12.2022<span class=\"_ _4\"></span> Bazowy plus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Bazowy minus 0,1 USD/funt w ca\u0142ym okresie \u017cycia kopalni <span class=\"ff2\"> </span>Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu  9 603 9 766 9 380 Po\u017cyczki udzielon<span class=\"_ _4\"></span>e wycenian<span class=\"_ _4\"></span>e wed\u0142ug zamortyzowane<span class=\"_ _4\"></span>go kosztu <span class=\"_ _4\"></span>(mln USD) 2 182 2 219 2 131<span class=\"_ _3c\"> </span>Nota 7.5.2.5 Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe zwi\u0105zane <span class=\"_ _4\"></span>z pozosta\u0142ymi <span class=\"_ _4\"></span>aktywami <span class=\"ff1\">finans<span class=\"_ _4\"></span>owymi </span>Na <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>31 <span class=\"_ _2\"> </span>grudnia <span class=\"_ _2\"> </span>2023 <span class=\"_ _2\"> </span>r. <span class=\"_ _12\"> </span>najistotniejsz\u0105 <span class=\"_ _2\"> </span>pozycj\u0119 <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>pozosta\u0142ych <span class=\"_ _2\"> </span>aktywach <span class=\"_ _2\"> </span>finansowych <span class=\"_ _1\"> </span>stanowi\u0142y <span class=\"_ _2\"> </span>\u015brodki <span class=\"_ _2\"> </span>pieni\u0119\u017cne zgromadzone <span class=\"_ _3\"></span>na rachunkach <span class=\"_ _3\"></span>bankowy<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>Funduszu L<span class=\"_ _3\"></span>ikw<span class=\"_ _4\"></span>idacji <span class=\"_ _3\"></span>Zak\u0142adu G\u00f3rniczego <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kwocie <span class=\"_ _3\"></span>442 mln <span class=\"_ _3\"></span>PLN <span class=\"_ _3\"></span>(na <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia 2022 r. <span class=\"_ _4\"></span>407 mln PLN<span class=\"ls10\">).</span> Wszystkie <span class=\"_ _10\"> </span>rachunki <span class=\"_ _11\"> </span>celowe <span class=\"_ _11\"> </span>Grupy, <span class=\"_ _10\"> </span>s\u0142u\u017c\u0105ce <span class=\"_ _11\"> </span>gromadzeniu <span class=\"_ _10\"> </span>\u015brodk\u00f3w <span class=\"_ _11\"> </span>pieni\u0119\u017cnych <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>celu <span class=\"_ _11\"> </span>pokrycia <span class=\"_ _10\"> </span>przysz\u0142ych <span class=\"_ _11\"> </span>koszt\u00f3w<span class=\"_ _4\"></span> likwidacji <span class=\"_ _14\"> </span>kopal\u0144, <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _14\"> </span>prowadzone <span class=\"_ _14\"> </span>przez <span class=\"_ _14\"> </span>banki <span class=\"_ _14\"> </span>posiadaj\u0105ce <span class=\"_ _15\"> </span>rating <span class=\"_ _c\"> </span>na <span class=\"_ _14\"> </span>poziomie <span class=\"_ _14\"> </span>najwy\u017cszym <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>\u015bredniowysokim, potwierdzaj\u0105c<span class=\"_ _4\"></span>y bezpiecze\u0144stw<span class=\"_ _4\"></span>o ulok<span class=\"_ _4\"></span>owanych \u015brodk\u00f3w.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span>W <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>abelach <span class=\"_ _f\"></span>poni\u017cej <span class=\"_ _f\"></span>zaprezentowano <span class=\"_ _f\"></span>poziom <span class=\"_ _f\"></span>koncentracji <span class=\"_ _f\"></span>\u015brodk\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cn<span class=\"_ _4\"></span>ych <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _0\"></span>funduszy <span class=\"_ _f\"></span>celowych <span class=\"_ _f\"></span>s\u0142u\u017c\u0105cych gromadzeniu <span class=\"_ _2\"> </span>przez  Grup<span class=\"_ _4\"></span>\u0119 <span class=\"_ _12\"> </span>\u015brodk\u00f3w <span class=\"_ _2\"> </span>pieni\u0119\u017cnych <span class=\"_ _2\"> </span>w  celu <span class=\"_ _2\"> </span>pokrycia <span class=\"_ _2\"> </span>przysz\u0142ych  ko<span class=\"_ _4\"></span>szt\u00f3w <span class=\"_ _2\"> </span>likwidacji <span class=\"_ _12\"> </span>kopal\u0144, <span class=\"_ _12\"> </span>wed\u0142ug <span class=\"_ _2\"> </span>oceny kredytowej ins<span class=\"_ _4\"></span>tytucji <span class=\"ff3\">finansow<span class=\"_ _4\"></span>ych, w <span class=\"_ _4\"></span>kt\u00f3rych \u015brodki s\u0105 <span class=\"_ _4\"></span>przechow<span class=\"_ _4\"></span>ywane na rachun<span class=\"_ _4\"></span>kach celowych<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span></span>Poziom ratingu<span class=\"_ _4\"></span> Stan na  31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Najwy\u017cszy<span class=\"_ _4\"></span><span class=\"ff2\"> </span>AAA do AA<span class=\"_ _4\"></span>- <span class=\"ff3\">wg S&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>aa do Aa3 <span class=\"_ _4\"></span>wg Moody\u2019s<span class=\"ff2\"> </span></span>10%<span class=\"ls0\"> </span>12%<span class=\"ls0\"> </span>\u015aredniowysoki <span class=\"_ _4\"></span><span class=\"ff2\"> </span>od A+ do A- <span class=\"ff3\">wg S<span class=\"_ _4\"></span>&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>1 do A3 wg <span class=\"_ _4\"></span>Moody\u2019s <span class=\"ff2\"> </span></span>90%<span class=\"ls0\"> </span>88%<span class=\"ls0\"> </span>Stan na  31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022<span class=\"ff2\"> </span>Kontrahent 1<span class=\"_ _4\"></span> 398<span class=\"ls0\"> </span>358<span class=\"ls0\"> </span>Kontrahent 2<span class=\"_ _4\"></span> 44<span class=\"ls0\"> </span>49<span class=\"ls0\"> </span>Razem 442<span class=\"ls0\"> </span>407<span class=\"ls0\"> </span>Odpisy <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u <span class=\"_ _3\"></span>utraty <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>\u015br<span class=\"_ _4\"></span>odk\u00f3w <span class=\"_ _3\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>zgr<span class=\"_ _4\"></span>omadzonych <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rachunka<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>bankowych w <span class=\"_ _3\"></span>funduszach <span class=\"_ _3\"></span>celowych Funduszu <span class=\"_ _14\"> </span>Likwidacji <span class=\"_ _14\"> </span>Zak\u0142adu <span class=\"_ _14\"> </span>G\u00f3rniczego <span class=\"_ _14\"> </span>ustalono <span class=\"_ _14\"> </span>indywidu<span class=\"_ _4\"></span>alnie <span class=\"_ _14\"> </span>dla <span class=\"_ _c\"> </span>ka\u017cdego <span class=\"_ _14\"> </span>salda <span class=\"_ _14\"> </span>dotycz\u0105cego <span class=\"_ _14\"> </span>danej <span class=\"_ _14\"> </span>instytucji<span class=\"_ _4\"></span> finansowej. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>oceny <span class=\"_ _0\"></span>ryzyka <span class=\"_ _f\"></span>kredyto<span class=\"ff3\">wego <span class=\"_ _f\"></span>u\u017cyto <span class=\"_ _0\"></span>zewn\u0119trz<span class=\"_ _4\"></span>ne <span class=\"_ _f\"></span>ratingi <span class=\"_ _f\"></span>bank\u00f3w. <span class=\"_ _0\"></span>Analiza <span class=\"_ _f\"></span>wykaza\u0142a, <span class=\"_ _f\"></span>i\u017c <span class=\"_ _0\"></span>aktywa <span class=\"_ _f\"></span>te <span class=\"_ _0\"></span>maj\u0105 <span class=\"_ _f\"></span>niskie </span>ryzyko  kredytowe  na  dzie\u0144  spr<span class=\"_ _4\"></span>awozdawczy<span class=\"_ _4\"></span>.  Grupa  skorzysta\u0142a<span class=\"_ _4\"></span>  z  uproszczenia  dozwolon<span class=\"_ _4\"></span>ego  przez  standard  i  odpis<span class=\"_ _4\"></span> z <span class=\"ff3\">tytu\u0142u utraty <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>ustalon<span class=\"_ _4\"></span>o na <span class=\"_ _3\"></span>podstawie <span class=\"_ _3\"></span>12<span class=\"ff2\">-</span>miesi\u0119cznych st<span class=\"_ _3\"></span>rat kredytowych. <span class=\"_ _3\"></span>Kalkulacja odpisu <span class=\"_ _3\"></span>wykaza\u0142a nieistotn\u0105 </span>kwot\u0119 odpisu z<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">tytu\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci. A<span class=\"_ _4\"></span>ktywa te zalicz<span class=\"_ _4\"></span>one s\u0105 do S<span class=\"_ _4\"></span>topnia 1 m<span class=\"_ _4\"></span>odelu utraty <span class=\"_ _4\"></span>warto\u015bci. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "Nota 7.5.2.1 Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe zwi\u0105zane <span class=\"_ _4\"></span>ze \u015brodkami <span class=\"_ _4\"></span>pieni\u0119\u017cnymi <span class=\"_ _4\"></span>i lokatami <span class=\"_ _4\"></span>bankowymi<span class=\"ff1\"> </span>Grupa  Kapita\u0142<span class=\"_ _4\"></span>owa  alokuj<span class=\"_ _4\"></span>e  okre<span class=\"_ _4\"></span>sowo  wolne <span class=\"_ _2\"> </span>\u015bro<span class=\"_ _3\"></span>dk<span class=\"_ _4\"></span>i  pieni\u0119\u017cne <span class=\"_ _2\"> </span>zgodnie  z  wymo<span class=\"_ _4\"></span>gami  zachowani<span class=\"_ _4\"></span>a <span class=\"_ _12\"> </span>p\u0142ynno\u015bci  finansow<span class=\"_ _4\"></span>ej i ograniczoneg<span class=\"_ _4\"></span>o ryzyka oraz<span class=\"_ _4\"></span> w celu <span class=\"ff3\">ochrony ka<span class=\"_ _4\"></span>pita\u0142u i ma<span class=\"_ _4\"></span>ksymaliza<span class=\"_ _4\"></span>cji przychod\u00f3w <span class=\"_ _4\"></span>odsetkowych.<span class=\"ff2\"> </span></span>Wed\u0142ug  stanu <span class=\"_ _12\"> </span>na  31<span class=\"ff2\"> </span>gr<span class=\"_ _4\"></span>udnia  20<span class=\"_ _4\"></span>23  r. <span class=\"_ _2\"> </span>\u0142<span class=\"_ _3\"></span>\u0105czna <span class=\"_ _2\"> </span>kwo<span class=\"_ _3\"></span>ta  \u015br<span class=\"_ _4\"></span>odk\u00f3w  pieni<span class=\"_ _4\"></span>\u0119\u017cnych  w  r<span class=\"_ _4\"></span>amach  wolnych <span class=\"_ _2\"> </span>\u015brodk\u00f3w  oraz  \u015br<span class=\"_ _4\"></span>odk\u00f3w o <span class=\"ff3\">ograniczonej mo\u017cliwo\u015bci dysponowania w <span class=\"_ _3\"></span>wysoko\u015bci <span class=\"_ _3\"></span>1 724 <span class=\"_ _3\"></span>mln PLN<span class=\"_ _3\"></span> utrzymywana by\u0142<span class=\"_ _3\"></span>a na <span class=\"_ _3\"></span>rachunk</span>ach <span class=\"_ _3\"></span>bankowych oraz lokatach kr\u00f3tk<span class=\"_ _4\"></span>oterminowych <span class=\"_ _4\"></span>(na 31 <span class=\"_ _4\"></span>grudnia 2022<span class=\"_ _4\"></span> r. \u0142\u0105cznie 1 <span class=\"_ _4\"></span>195 mln PLN).<span class=\"ff2\"> </span>Wszystkie podmioty, kt\u00f3<span class=\"_ _3\"></span>rym<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>Grupa<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>powierza<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>\u015brodki pieni\u0119\u017cne, <span class=\"_ _3\"></span>dzia\u0142aj\u0105 w <span class=\"_ _3\"></span>sektorze finansowym. Analiza <span class=\"_ _3\"></span>ekspozycji na <span class=\"_ _3\"></span>ten rodzaj <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>wykaza<span class=\"_ _4\"></span>\u0142a, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>wy\u0142\u0105czni<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>banki <span class=\"_ _3\"></span>posiadaj\u0105ce <span class=\"_ _3\"></span>rati<span class=\"_ _4\"></span>ng <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>poziomie <span class=\"_ _3\"></span>najwy\u017csz<span class=\"_ _4\"></span>ym, <span class=\"_ _3\"></span>\u015bredn<span class=\"_ _4\"></span>iowysokim <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>\u015brednim<span class=\"_ _4\"></span>, a <span class=\"ff3\">tak\u017ce <span class=\"_ _0\"></span>dysponuj\u0105ce <span class=\"_ _1\"> </span>odpowiednim<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>kapita\u0142em <span class=\"_ _1\"> </span>w\u0142asnym <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>siln\u0105 <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>ustabilizowan\u0105 <span class=\"_ _0\"></span>pozycj\u0105 <span class=\"_ _1\"> </span>rynkow\u0105. <span class=\"_ _1\"> </span>Ryzyko <span class=\"_ _0\"> </span>kredytowe </span>z <span class=\"ff3\">tego <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>jest <span class=\"_ _10\"> </span>monitorowane <span class=\"_ _10\"> </span>poprzez <span class=\"_ _10\"> </span>bie\u017c\u0105c\u0105 <span class=\"_ _11\"> </span>weryfikacj\u0119<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>kondycji <span class=\"_ _11\"> </span>fi<span class=\"_ _3\"></span><span class=\"ff2\">nansow<span class=\"_ _4\"></span>ej <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _19\"> </span>utrzymywanie <span class=\"_ _10\"> </span>odpowiednio </span></span>niskiego pozi<span class=\"_ _4\"></span>omu koncen<span class=\"_ _4\"></span>tracji w <span class=\"ff3\">poszcze<span class=\"_ _4\"></span>g\u00f3lnych insty<span class=\"_ _4\"></span>tucjach fin<span class=\"_ _4\"></span>ansowych.<span class=\"ff2\"> </span></span>W <span class=\"_ _f\"></span>tabeli <span class=\"_ _f\"></span>poni\u017cej <span class=\"_ _f\"></span>zaprezentowan<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>poziom <span class=\"_ _f\"></span>koncentracji <span class=\"_ _3\"></span>\u015brodk\u00f3w <span class=\"_ _f\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>lokat <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>uwzgl\u0119dnieniem <span class=\"_ _3\"></span>oceny <span class=\"_ _f\"></span>kredytowej instytucji finans<span class=\"_ _4\"></span>owych*.  Poziom ratingu<span class=\"_ _4\"></span> Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Najwy\u017cszy<span class=\"_ _4\"></span><span class=\"ff2\"> </span>AAA do AA<span class=\"_ _4\"></span>- <span class=\"ff3\">wg S&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>aa do Aa3 <span class=\"_ _4\"></span>wg Moody\u2019s<span class=\"ff2\"> </span></span>8%<span class=\"ls0\"> </span>10%<span class=\"ls0\"> </span>\u015aredniowysoki <span class=\"_ _4\"></span><span class=\"ff2\"> </span>od A+ do A- <span class=\"ff3\">wg S<span class=\"_ _4\"></span>&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>1 do A3 wg <span class=\"_ _4\"></span>Moody\u2019s <span class=\"ff2\"> </span></span>84%<span class=\"ls0\"> </span>73%<span class=\"ls0\"> </span>\u015aredni <span class=\"ff2\"> </span>od BBB+ do B<span class=\"_ _4\"></span>BB- wg S&amp;P i Fit<span class=\"_ _4\"></span>ch oraz od Ba<span class=\"_ _4\"></span>a1 do Baa3<span class=\"_ _4\"></span>  wg Moody\u2019s<span class=\"ff2\"> </span>8%<span class=\"ls0\"> </span>17%<span class=\"ls0\"> </span>* Wa\u017cone kwot\u0105 <span class=\"_ _3\"></span>\u015brodk\u00f3w pieni\u0119\u017cn<span class=\"_ _3\"></span>ych zdeponowanych na rachu<span class=\"_ _3\"></span>nkach bie\u017c\u0105cych i lokatach<span class=\"_ _3c\"> </span>.<span class=\"_ _3\"></span><span class=\"ff6 fs6\"> </span>Zasady rachunkow<span class=\"_ _3\"></span>o\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _11\"> </span>ujmuje <span class=\"_ _11\"> </span>odpis <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>oczekiwanych <span class=\"_ _10\"> </span>strat <span class=\"_ _15\"> </span>kredy<span class=\"_ _4\"></span>towych <span class=\"_ _10\"> </span>na <span class=\"_ _15\"> </span>sk\u0142adnikach <span class=\"_ _10\"> </span>aktyw\u00f3w <span class=\"_ _11\"> </span>finansowych <span class=\"_ _11\"> </span>wycenianyc<span class=\"_ _4\"></span>h w <span class=\"ff3\">zamortyzowa<span class=\"_ _4\"></span>nym <span class=\"_ _10\"> </span>koszcie. <span class=\"_ _10\"> </span>Oczekiwane <span class=\"_ _10\"> </span>straty <span class=\"_ _11\"> </span>kredytowe <span class=\"_ _19\"> </span>s\u0105 <span class=\"_ _11\"> </span>to <span class=\"_ _11\"> </span>straty <span class=\"_ _10\"> </span>kredytowe <span class=\"_ _10\"> </span>wa\u017cone <span class=\"_ _10\"> </span>prawdopodobie\u0144stwem<span class=\"_ _4\"></span> </span>wyst\u0105pienia <span class=\"_ _11\"> </span>niewykonania <span class=\"_ _11\"> </span>zobowi\u0105zania. <span class=\"_ _11\"> </span>Grupa <span class=\"_ _11\"> </span>stosuje <span class=\"_ _11\"> </span>nast\u0119puj\u0105ce <span class=\"_ _11\"> </span>mo<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ele <span class=\"_ _11\"> </span>wyznaczania <span class=\"_ _11\"> </span>odpis\u00f3w <span class=\"_ _15\"> </span>z<span class=\"ff2\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>utraty<span class=\"_ _4\"></span> warto\u015bci:<span class=\"ff2\"> </span>- model uprosz<span class=\"_ _4\"></span>czony <span class=\"ff3\">\u2013</span> <span class=\"ff3\">dla nale\u017c<span class=\"_ _4\"></span>no\u015bci od o<span class=\"_ _4\"></span>dbiorc\u00f3w,<span class=\"ff2\"> </span></span>- <span class=\"ff3\">model og\u00f3lny (p<span class=\"_ _4\"></span>odstawowy) <span class=\"_ _4\"></span>\u2013<span class=\"ff2\"> </span>dla pozosta\u0142ych a<span class=\"_ _4\"></span>ktyw\u00f3w fina<span class=\"_ _4\"></span>nsowych.<span class=\"ff2\"> </span></span>W <span class=\"_ _3\"></span>modelu <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>g\u00f3lnym <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>monitoruje <span class=\"_ _3\"></span>zmiany <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>zi<span class=\"_ _4\"></span>omu <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>kredytowego <span class=\"_ _3\"></span>zwi\u0105zanego <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>danym <span class=\"_ _3\"></span>sk\u0142adnikiem <span class=\"_ _3\"></span>aktyw\u00f3w finansowych oraz klasy<span class=\"_ _4\"></span>fikuje aktywa finans<span class=\"_ _4\"></span>owe do jednego z trzech etap\u00f3w <span class=\"_ _4\"></span>wyznaczania odpis<span class=\"_ _4\"></span>\u00f3w z tytu\u0142u utraty warto\u015b<span class=\"_ _4\"></span>ci \u2013<span class=\"ff2\">  w </span>oparciu  o<span class=\"_ _3\"></span>  obserwacj\u0119  zmiany  poziomu  ryzyka  kred<span class=\"_ _3\"></span>ytowego  w  stosunku  do <span class=\"_ _10\"> </span>pocz\u0105tkowe<span class=\"_ _4\"></span>go  uj\u0119cia  inst<span class=\"_ _3\"></span>rumen<span class=\"_ _4\"></span>tu.<span class=\"_ _4\"></span> W <span class=\"ff3\">szczeg\u00f3lno\u015bci, <span class=\"_ _2f\"> </span>monitorowaniu <span class=\"_ _2f\"> </span>podlega: <span class=\"_ _32\"> </span>rating <span class=\"_ _2f\"> </span>kredytowy <span class=\"_ _2f\"> </span>oraz <span class=\"_ _32\"> </span>sytuacja <span class=\"_ _32\"> </span>finansowa <span class=\"_ _22\"> </span>ko<span class=\"_ _3\"></span>ntrah<span class=\"_ _4\"></span>enta <span class=\"_ _2f\"> </span>i <span class=\"_ _32\"> </span>okres </span>przeterminowania <span class=\"_ _3\"></span>p\u0142atno\u015bci. <span class=\"_ _3\"></span>W <span class=\"_ _3\"></span>zale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>zaklasyfikowania <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>poszczeg<span class=\"_ _4\"></span>\u00f3lnych <span class=\"_ _3\"></span>stopni, <span class=\"_ _f\"></span>odpis <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142<span class=\"_ _3\"></span>u <span class=\"_ _f\"></span>utraty <span class=\"_ _f\"></span>warto\u015bci<span class=\"_ _4\"></span> jest <span class=\"_ _2\"> </span>szacowany <span class=\"_ _1\"> </span>w horyzoncie <span class=\"_ _1\"> </span>12-<span class=\"_ _3\"></span><span class=\"ff3\">miesi\u0119c<span class=\"_ _4\"></span>y <span class=\"_ _2\"> </span>(stopie\u0144 <span class=\"_ _1\"> </span>1) <span class=\"_ _2\"> </span>lub <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>horyzoncie <span class=\"_ _2\"> </span>\u017cycia <span class=\"_ _1\"> </span>instrumentu <span class=\"_ _2\"> </span>(stopie\u0144 <span class=\"_ _1\"> </span>2 <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>stopie\u0144 <span class=\"_ _2\"> </span>3). </span>Bezwzgl\u0119dn\u0105 <span class=\"_ _2\"> </span>przes\u0142ank\u0105 <span class=\"_ _2\"> </span>na  okr<span class=\"_ _4\"></span>e\u015blenie <span class=\"_ _2\"> </span>wyst\u0105pienia <span class=\"_ _12\"> </span>stanu <span class=\"_ _2\"> </span>niewyp\u0142acalno\u015bci <span class=\"_ _2\"> </span>(default) <span class=\"_ _2\"> </span>jest  przet<span class=\"_ _4\"></span>erminowanie <span class=\"_ _2\"> </span>p\u0142atno\u015bci o ponad 90 dni. <span class=\"_ _4\"></span> W <span class=\"_ _3\"></span>modelu <span class=\"_ _3\"></span>uproszczonym <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>monitoruje <span class=\"_ _3\"></span>zmian <span class=\"_ _3\"></span>poziomu <span class=\"_ _3\"></span>ryzyka <span class=\"_ _3\"></span>kredytowego <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>rakcie <span class=\"_ _3\"></span>\u017cycia <span class=\"_ _3\"></span>instrumentu <span class=\"_ _3\"></span>oraz<span class=\"_ _4\"></span> szacuje oczekiwan\u0105 s<span class=\"_ _4\"></span>trat\u0119 kredyt<span class=\"_ _4\"></span>ow\u0105 w horyzoncie do terminu<span class=\"_ _4\"></span> zapadalno\u015b<span class=\"_ _4\"></span>ci instrumentu w oparci<span class=\"_ _4\"></span>u o historyczn<span class=\"_ _4\"></span>e dane dotycz\u0105ce sp\u0142acal<span class=\"_ _4\"></span>no\u015bci nale\u017cn<span class=\"_ _4\"></span>o\u015bci od odbi<span class=\"_ _4\"></span>orc\u00f3w.<span class=\"_ _3c\"> </span>Wed\u0142ug <span class=\"_ _1\"> </span>stanu <span class=\"_ _1\"> </span>na <span class=\"_ _0\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _1\"> </span>2023 <span class=\"_ _1\"> </span>r. <span class=\"_ _1\"> </span>maksymalny <span class=\"_ _1\"> </span>udzia\u0142 <span class=\"_ _1\"> </span>jednego <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>dmi<span class=\"_ _4\"></span>otu <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>kwocie <span class=\"_ _1\"> </span>nara\u017conej <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _1\"> </span>kredytowe zwi\u0105zane <span class=\"_ _1\"> </span>ze <span class=\"_ _1\"> </span>\u015brodkami <span class=\"_ _1\"> </span>pieni\u0119\u017cnymi <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>lokatami <span class=\"_ _2\"> </span>bankow<span class=\"_ _4\"></span>ymi <span class=\"_ _1\"> </span>wyni\u00f3s\u0142 <span class=\"_ _1\"> </span>35%, <span class=\"_ _1\"> </span>tj. <span class=\"_ _2\"> </span>608 <span class=\"_ _1\"> </span>mln <span class=\"_ _1\"> </span>PLN <span class=\"_ _2\"> </span>(wed\u0142ug <span class=\"_ _1\"> </span>stanu <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>31 <span class=\"_ _2\"> </span>grudnia 2022<span class=\"ls0\"> r. 30%, tj. 35<span class=\"_ _4\"></span>4 mln P<span class=\"_ _4\"></span>LN). </span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022<span class=\"ff2\"> </span>Kontrahent 1<span class=\"_ _4\"></span> 608<span class=\"ls0\"> </span>354<span class=\"ls0\"> </span>Kontrahent 2<span class=\"_ _4\"></span> 317<span class=\"ls0\"> </span>335<span class=\"ls0\"> </span>Kontrahent 3<span class=\"_ _4\"></span> 315<span class=\"ls0\"> </span>105<span class=\"ls0\"> </span>Kontrahent 4<span class=\"_ _4\"></span> 102<span class=\"ls0\"> </span>76<span class=\"ls0\"> </span>Kontrahent 5<span class=\"_ _4\"></span> 80<span class=\"ls0\"> </span>73<span class=\"ls0\"> </span>Pozostali 302<span class=\"ls0\"> </span>252<span class=\"ls0\"> </span>Razem 1 724 1 195 Odpisy <span class=\"_ _15\"> </span>z <span class=\"_ _14\"> </span>tytu\u0142u <span class=\"_ _15\"> </span>utraty <span class=\"_ _14\"> </span>warto\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _15\"> </span>\u015bro<span class=\"_ _3\"></span>dk<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>pieni\u0119\u017cnych <span class=\"_ _15\"> </span>i <span class=\"_ _14\"> </span>ekwiwalent\u00f3w <span class=\"_ _15\"> </span>ustalono <span class=\"_ _15\"> </span>indywidualnie <span class=\"_ _15\"> </span>dla <span class=\"_ _14\"> </span>ka\u017cdeg<span class=\"_ _4\"></span>o <span class=\"_ _14\"> </span>salda<span class=\"_ _4\"></span> dotycz\u0105cego <span class=\"_ _10\"> </span>danej <span class=\"_ _15\"> </span>instytuc<span class=\"_ _4\"></span>ji <span class=\"_ _11\"> </span>finansowej. <span class=\"_ _11\"> </span>Do <span class=\"_ _11\"> </span>oceny <span class=\"_ _11\"> </span>ryzyka <span class=\"_ _11\"> </span>kredytowego <span class=\"_ _11\"> </span>u\u017cyt<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>zewn\u0119trzne <span class=\"_ _11\"> </span>ratingi <span class=\"_ _11\"> </span>bank\u00f3w. <span class=\"_ _11\"> </span>Analiza wykaza\u0142a, <span class=\"_ _10\"> </span>i\u017c <span class=\"_ _11\"> </span>aktywa <span class=\"_ _11\"> </span>te <span class=\"_ _10\"> </span>maj\u0105 <span class=\"_ _11\"> </span>niskie <span class=\"_ _11\"> </span>ryzyko <span class=\"_ _10\"> </span>kredytowe <span class=\"_ _10\"> </span>na <span class=\"_ _11\"> </span>dzie\u0144 <span class=\"_ _11\"> </span>sprawozdawcz<span class=\"_ _4\"></span>y. <span class=\"_ _10\"> </span>Grupa <span class=\"_ _11\"> </span>skorzysta\u0142a <span class=\"_ _10\"> </span>z <span class=\"_ _11\"> </span>uproszczenia<span class=\"_ _4\"></span> dozwolonego <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>standard <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>odpis <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _f\"></span>utraty <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>ustalono <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>podstawie <span class=\"_ _3\"></span>12<span class=\"_ _3\"></span><span class=\"ff2\">-</span>miesi\u0119cznych <span class=\"_ _3\"></span>strat <span class=\"_ _f\"></span>kredytowych<span class=\"_ _4\"></span>. Kalkulacja odpisu <span class=\"_ _3\"></span>wykaza\u0142a <span class=\"_ _3\"></span>nieistotn\u0105 kwot\u0119 <span class=\"_ _3\"></span>odpisu <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u utraty <span class=\"_ _3\"></span>w<span class=\"_ _3\"></span>arto\u015bci. Aktywa <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>zaliczone s\u0105 <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>Stopnia <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>modelu<span class=\"_ _4\"></span> utraty warto\u015bci<span class=\"_ _4\"></span>.<span class=\"ff7 fs8\">  </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _1\"> </span>stosuje <span class=\"_ _1\"> </span>model <span class=\"_ _2\"> </span>uproszcz<span class=\"_ _4\"></span>ony <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>kalkulacji <span class=\"_ _2\"> </span>odpis\u00f3w <span class=\"_ _0\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>utraty <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>dla <span class=\"_ _2\"> </span>nale\u017cno\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _1\"> </span>odbiorc\u00f3w <span class=\"_ _1\"> </span>(bez wzgl\u0119du <span class=\"_ _11\"> </span>na <span class=\"_ _15\"> </span>termin <span class=\"_ _11\"> </span>zapadalno\u015b<span class=\"_ _4\"></span>ci). <span class=\"_ _15\"> </span>Oczekiwana <span class=\"_ _11\"> </span>strata <span class=\"_ _11\"> </span>kredytowa <span class=\"_ _11\"> </span>dla <span class=\"_ _11\"> </span>nale\u017cno\u015bci <span class=\"_ _11\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _11\"> </span>odbiorc\u00f3w <span class=\"_ _11\"> </span>jest <span class=\"_ _15\"> </span>kalku<span class=\"_ _4\"></span>lowana<span class=\"_ _4\"></span> na<span class=\"ls0\"> <span class=\"ff3\">najbli\u017cszy <span class=\"_ _15\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>ko\u0144cz\u0105cy <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>sprawozdawczy <span class=\"_ _15\"> </span>po <span class=\"_ _14\"> </span>momencie <span class=\"_ _14\"> </span>uj\u0119cia <span class=\"_ _14\"> </span>nale\u017cno\u015bci <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>sprawozdaniu <span class=\"_ _14\"> </span>z</span> sytuacji </span>finansowej <span class=\"_ _1\"> </span>oraz <span class=\"_ _1\"> </span>jest <span class=\"_ _2\"> </span>aktualizowana<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>ka\u017cdy <span class=\"_ _1\"> </span>kolejny <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _1\"> </span>ko\u0144cz\u0105cy <span class=\"_ _1\"> </span>okres <span class=\"_ _2\"> </span>sprawozdawczy.<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>Dla <span class=\"_ _0\"> </span>ce<span class=\"_ _3\"></span>l\u00f3w <span class=\"_ _1\"> </span>oszacowania<span class=\"_ _4\"></span> oczekiwanej <span class=\"_ _f\"></span>straty <span class=\"_ _0\"></span>kredy<span class=\"_ _4\"></span>towej <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _f\"></span>jednostki <span class=\"_ _f\"></span>Gr<span class=\"_ _3\"></span>upy <span class=\"_ _0\"></span>wykorzy<span class=\"_ _4\"></span>stuj\u0105 <span class=\"_ _f\"></span>macierze <span class=\"_ _f\"></span>rezerw <span class=\"_ _0\"></span>(<span class=\"ff6\">provision </span>matrix<span class=\"ff2\">) <span class=\"_ _0\"></span>zbudowane <span class=\"_ _0\"></span>w oparciu <span class=\"_ _0\"></span>o <span class=\"ff3\">historyczne <span class=\"_ _0\"></span>poziomy <span class=\"_ _1\"> </span>sp\u0142acalno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _0\"></span>kontrahent<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _0\"></span>poddawane </span></span>okresowej rekalibr<span class=\"_ _4\"></span>acji w celu akt<span class=\"_ _4\"></span>ualizacji.  Grupa  prz<span class=\"_ _4\"></span>yj\u0119\u0142a  za\u0142o\u017cenie, <span class=\"_ _2\"> </span>\u017ce  ryzyko  nale\u017cn<span class=\"_ _4\"></span>o\u015bci  cha<span class=\"_ _4\"></span>rakteryzowane  jest <span class=\"_ _2\"> </span>przez  liczb\u0119  dni  o<span class=\"_ _4\"></span>p\u00f3\u017anienia  i <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span>n  pa<span class=\"_ _4\"></span>rametr<span class=\"_ _4\"></span> determinuje <span class=\"_ _3\"></span>szacowane <span class=\"_ _3\"></span>PD, <span class=\"_ _f\"></span>czyli <span class=\"_ _f\"></span>prawdopodobie\u0144stwo <span class=\"_ _3\"></span>op\u00f3\u017anienia <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>handlowych <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"ls1b\">co</span> najmniej <span class=\"_ _f\"></span>90 </span>dni. Na potrzeby estymacji PD wyodr\u0119bniono 5 grup ryzyka w <span class=\"_ _3\"></span>oparciu o kryterium dni op\u00f3\u017anie<span class=\"_ _3\"></span><span class=\"ff2\">nia w </span>terminie p\u0142atno\u015bci, zgodnie z <span class=\"ff3\">prz<span class=\"_ _4\"></span>edzia\u0142ami przeds<span class=\"_ _4\"></span>tawionymi <span class=\"_ _4\"></span>poni\u017cej jako \u201eWa<span class=\"_ _4\"></span>\u017cne osz<span class=\"_ _4\"></span>acowania i za\u0142o\u017c<span class=\"_ _4\"></span>enia\u201d. <span class=\"ff2\"> </span></span>Za <span class=\"_ _3\"></span>zdarzenie <span class=\"_ _3\"></span>niewyp\u0142acalno\u015bci <span class=\"_ _3\"></span>(<span class=\"ff6\">default</span>) <span class=\"_ _f\"></span>uznaje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>brak <span class=\"_ _3\"></span>wywi\u0105zania <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>ze <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _3\"></span>przez <span class=\"_ _3\"></span>kontrahenta <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>up\u0142ywie<span class=\"_ _4\"></span> 90<span class=\"ls0\"> <span class=\"ff3\">dni <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>dnia <span class=\"_ _0\"></span>wymagaln<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _f\"></span>nale\u017cno\u015bci. <span class=\"_ _3\"></span>W <span class=\"_ _0\"></span>celu <span class=\"_ _3\"></span>obliczenia <span class=\"_ _f\"></span>odpisu <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _3\"></span>oczekiwanej <span class=\"_ _f\"></span>straty <span class=\"_ _f\"></span>kredytowej <span class=\"_ _3\"></span>uwzgl\u0119dnia </span></span>si\u0119 tak\u017ce zab<span class=\"_ _4\"></span>ezpieczenia przypis<span class=\"_ _4\"></span>uj\u0105c poszcz<span class=\"_ _4\"></span>eg\u00f3lnym typ<span class=\"_ _4\"></span>om zabe<span class=\"_ _4\"></span>zpiecze\u0144 ocz<span class=\"_ _4\"></span>ekiwan\u0105 stop<span class=\"_ _4\"></span>\u0119 odzysku.<span class=\"ff2\"> </span>Ponadto, <span class=\"_ _19\"> </span>w <span class=\"_ _10\"> </span>kalkulacji <span class=\"_ _10\"> </span>ECL <span class=\"_ _10\"> </span>uwzgl\u0119dnia  si\u0119 <span class=\"_ _10\"> </span>informacje <span class=\"_ _10\"> </span>dotycz\u0105ce  przysz\u0142o\u015bci<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _19\"> </span>w <span class=\"_ _11\"> </span>stosowan<span class=\"_ _4\"></span>ych  parametrach <span class=\"_ _10\"> </span>modelu </span>szacowania <span class=\"_ _0\"></span>strat <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>cz<span class=\"_ _4\"></span>ekiwanych,<span class=\"_ _4\"></span> <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>przez <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _1\"> </span>bazowych <span class=\"_ _0\"> </span>wsp\u00f3<span class=\"_ _3\"></span>\u0142czynnik<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"> </span>prawdopodobie\u0144stwa <span class=\"_ _0\"></span>niewyp\u0142acalno\u015bci. Oznacza <span class=\"_ _f\"></span>to<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>\u017ce <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wyniku <span class=\"_ _f\"></span>analizy <span class=\"_ _0\"></span>danych <span class=\"_ _0\"></span>makroekonomic<span class=\"_ _4\"></span>znych <span class=\"_ _0\"></span>takich <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>np.: <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bie\u017c\u0105ca <span class=\"_ _0\"></span>dynamika <span class=\"_ _0\"></span>PKB, <span class=\"_ _f\"></span>warto\u015b\u0107 in<span class=\"ff3 ls0\">flacji, <span class=\"_ _3\"></span>wska\u017anik <span class=\"_ _3\"></span>bezrobocia <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>WIG, <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>uzna, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>nast\u0105pi\u0142o <span class=\"_ _3\"></span>ich <span class=\"_ _f\"></span>pogorszenie <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>poprzedniego </span>okresu, <span class=\"_ _1\"> </span>w <span class=\"_ _0\"></span>kalkulacji <span class=\"_ _1\"> </span>ECL <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>czynnik <span class=\"_ _1\"> </span><span class=\"ff6\">looking <span class=\"_ _1\"> </span>forward</span>,<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>koryguj\u0105cy <span class=\"_ _0\"> </span>ryzyko <span class=\"_ _1\"> </span>zwi\u0105zane <span class=\"_ _0\"></span>ze <span class=\"_ _1\"> </span>spadkiem <span class=\"_ _0\"></span>odzysk\u00f3w z <span class=\"ff3\">nale\u017cno\u015bci. <span class=\"_ _f\"></span>Mimo <span class=\"_ _0\"></span>pogorszenia</span> <span class=\"_ _0\"></span><span class=\"ff3\">dynamiki <span class=\"_ _0\"></span>PKB, <span class=\"_ _0\"></span>bior\u0105c <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>uwag\u0119 <span class=\"_ _1\"> </span>wyhamowanie <span class=\"_ _f\"></span>inflacji, <span class=\"_ _0\"></span>korzystne <span class=\"_ _0\"></span>kszta\u0142towanie <span class=\"_ _0\"></span>si\u0119 </span>wska\u017anik\u00f3w <span class=\"_ _3\"></span>bezrobocia <span class=\"_ _3\"></span>oraz <span class=\"_ _f\"></span>prognozowane <span class=\"_ _3\"></span>istotne <span class=\"_ _3\"></span>odbicie <span class=\"_ _f\"></span>wzrostu<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>gospodarcze<span class=\"_ _4\"></span>go <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>r., <span class=\"_ _3\"></span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _3\"></span>Dominuj\u0105ca<span class=\"_ _4\"></span> nie <span class=\"_ _15\"> </span>stwierdzi\u0142a <span class=\"_ _11\"> </span>pogorszenia <span class=\"_ _11\"> </span>czynnik\u00f3w <span class=\"_ _11\"> </span>makroekonomiczny<span class=\"_ _4\"></span>ch <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>stopniu <span class=\"_ _15\"> </span>uzasadniaj\u0105cym <span class=\"_ _11\"> </span>uwzgl\u0119dnienie <span class=\"_ _11\"> </span>czynnika looking forwar<span class=\"_ _4\"></span>d<span class=\"ff2\"> <span class=\"ff3\">na dzie\u0144 ko\u0144cz\u0105c<span class=\"_ _4\"></span>y okres spraw<span class=\"_ _4\"></span>ozdawczy <span class=\"_ _4\"></span>tj. na 31 <span class=\"_ _4\"></span>grudnia 2023<span class=\"_ _4\"></span> r.<span class=\"_ _3c\"> </span></span></span><div class=\"c w2 h0 gs127a\"><div class=\"t m0 x2d h18 y5f ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h8 y3d9 ff4 fs6 fc2 sc0 ls0 ws0\">Nota 7.5.2.5 Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe zwi\u0105zane <span class=\"_ _4\"></span>z pozosta\u0142ymi <span class=\"_ _4\"></span>aktywami <span class=\"ff1\">finans<span class=\"_ _4\"></span>owymi </span></div><div class=\"t m0 x2d h8 yd7e ff3 fs6 fc0 sc0 ls0 ws0\">Na <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>31 <span class=\"_ _2\"> </span>grudnia <span class=\"_ _2\"> </span>2023 <span class=\"_ _2\"> </span>r. <span class=\"_ _12\"> </span>najistotniejsz\u0105 <span class=\"_ _2\"> </span>pozycj\u0119 <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>pozosta\u0142ych <span class=\"_ _2\"> </span>aktywach <span class=\"_ _2\"> </span>finansowych <span class=\"_ _1\"> </span>stanowi\u0142y <span class=\"_ _2\"> </span>\u015brodki <span class=\"_ _2\"> </span>pieni\u0119\u017cne </div><div class=\"t m0 x2d h8 yd7f ff3 fs6 fc0 sc0 ls0 ws0\">zgromadzone <span class=\"_ _3\"></span>na rachunkach <span class=\"_ _3\"></span>bankowy<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>Funduszu L<span class=\"_ _3\"></span>ikw<span class=\"_ _4\"></span>idacji <span class=\"_ _3\"></span>Zak\u0142adu G\u00f3rniczego <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kwocie <span class=\"_ _3\"></span>442 mln <span class=\"_ _3\"></span>PLN <span class=\"_ _3\"></span>(na <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia </div><div class=\"t m0 x2d h8 ya47 ff2 fs6 fc0 sc0 ls0 ws0\">2022 r. <span class=\"_ _4\"></span>407 mln PLN<span class=\"ls10\">).</span> </div><div class=\"t m0 x2d h8 yd80 ff3 fs6 fc0 sc0 ls0 ws0\">Wszystkie <span class=\"_ _10\"> </span>rachunki <span class=\"_ _11\"> </span>celowe <span class=\"_ _11\"> </span>Grupy, <span class=\"_ _10\"> </span>s\u0142u\u017c\u0105ce <span class=\"_ _11\"> </span>gromadzeniu <span class=\"_ _10\"> </span>\u015brodk\u00f3w <span class=\"_ _11\"> </span>pieni\u0119\u017cnych <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>celu <span class=\"_ _11\"> </span>pokrycia <span class=\"_ _10\"> </span>przysz\u0142ych <span class=\"_ _11\"> </span>koszt\u00f3w<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 yd81 ff3 fs6 fc0 sc0 ls0 ws0\">likwidacji <span class=\"_ _14\"> </span>kopal\u0144, <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _14\"> </span>prowadzone <span class=\"_ _14\"> </span>przez <span class=\"_ _14\"> </span>banki <span class=\"_ _14\"> </span>posiadaj\u0105ce <span class=\"_ _15\"> </span>rating <span class=\"_ _c\"> </span>na <span class=\"_ _14\"> </span>poziomie <span class=\"_ _14\"> </span>najwy\u017cszym <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>\u015bredniowysokim, </div><div class=\"t m0 x2d h8 ya4a ff3 fs6 fc0 sc0 ls0 ws0\">potwierdzaj\u0105c<span class=\"_ _4\"></span>y bezpiecze\u0144stw<span class=\"_ _4\"></span>o ulok<span class=\"_ _4\"></span>owanych \u015brodk\u00f3w.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span></div><div class=\"t m0 x2d h8 y85a ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>abelach <span class=\"_ _f\"></span>poni\u017cej <span class=\"_ _f\"></span>zaprezentowano <span class=\"_ _f\"></span>poziom <span class=\"_ _f\"></span>koncentracji <span class=\"_ _f\"></span>\u015brodk\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cn<span class=\"_ _4\"></span>ych <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _0\"></span>funduszy <span class=\"_ _f\"></span>celowych <span class=\"_ _f\"></span>s\u0142u\u017c\u0105cych </div><div class=\"t m0 x2d h8 ya4b ff3 fs6 fc0 sc0 ls0 ws0\">gromadzeniu <span class=\"_ _2\"> </span>przez  Grup<span class=\"_ _4\"></span>\u0119 <span class=\"_ _12\"> </span>\u015brodk\u00f3w <span class=\"_ _2\"> </span>pieni\u0119\u017cnych <span class=\"_ _2\"> </span>w  celu <span class=\"_ _2\"> </span>pokrycia <span class=\"_ _2\"> </span>przysz\u0142ych  ko<span class=\"_ _4\"></span>szt\u00f3w <span class=\"_ _2\"> </span>likwidacji <span class=\"_ _12\"> </span>kopal\u0144, <span class=\"_ _12\"> </span>wed\u0142ug <span class=\"_ _2\"> </span>oceny </div><div class=\"t m0 x2d h8 y89e ff2 fs6 fc0 sc0 ls0 ws0\">kredytowej ins<span class=\"_ _4\"></span>tytucji <span class=\"ff3\">finansow<span class=\"_ _4\"></span>ych, w <span class=\"_ _4\"></span>kt\u00f3rych \u015brodki s\u0105 <span class=\"_ _4\"></span>przechow<span class=\"_ _4\"></span>ywane na rachun<span class=\"_ _4\"></span>kach celowych<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span></span></div></div><div class=\"c w291 hb2 gs127b\"><div class=\"t m0 x11 h8 y34 ff1 fs6 fc2 sc0 ls0 ws0\">Poziom ratingu<span class=\"_ _4\"></span> </div></div><div class=\"c w292 hb2 gs127c\"><div class=\"t m0 x4a h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">Stan na  </div><div class=\"t m0 x51 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _4\"></span> </div></div><div class=\"c w1d8 hb2 gs127d\"><div class=\"t m0 x4a h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div><div class=\"t m0 x9c h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w266 h25 gs127e\"><div class=\"t m0 x11 h8 y1b8 ff3 fs6 fc0 sc0 ls0 ws0\">Najwy\u017cszy<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w293 h25 gs127f\"><div class=\"t m0 x1 h8 y1b8 ff2 fs6 fc0 sc0 ls0 ws0\">AAA do AA<span class=\"_ _4\"></span>- <span class=\"ff3\">wg S&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>aa do Aa3 <span class=\"_ _4\"></span>wg Moody\u2019s<span class=\"ff2\"> </span></span></div></div><div class=\"c w292 h25 gs1280\"><div class=\"t m0 x33 h8 y1b8 ff2 fs6 fc0 sc0 lse ws0\">10%<span class=\"ls0\"> </span></div></div><div class=\"c w1d8 h25 gs1281\"><div class=\"t m0 x9e h8 y1b8 ff2 fs6 fc0 sc0 lse ws0\">12%<span class=\"ls0\"> </span></div></div><div class=\"c w266 h25 gs1282\"><div class=\"t m0 x11 h8 y1b8 ff3 fs6 fc0 sc0 ls0 ws0\">\u015aredniowysoki <span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w293 h25 gs1283\"><div class=\"t m0 x1 h8 y1b8 ff2 fs6 fc0 sc0 ls0 ws0\">od A+ do A- <span class=\"ff3\">wg S<span class=\"_ _4\"></span>&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>1 do A3 wg <span class=\"_ _4\"></span>Moody\u2019s <span class=\"ff2\"> </span></span></div></div><div class=\"c w292 h25 gs1284\"><div class=\"t m0 x33 h8 y1b8 ff2 fs6 fc0 sc0 lse ws0\">90%<span class=\"ls0\"> </span></div></div><div class=\"c w1d8 h25 gs1285\"><div class=\"t m0 x9e h8 y1b8 ff2 fs6 fc0 sc0 lse ws0\">88%<span class=\"ls0\"> </span></div></div><div class=\"c w275 h190 gs1286\"><div class=\"t m0 x11 h8 yd86 ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x4a h8 yd87 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na  </div><div class=\"t m0 x9c h8 y65 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _4\"></span> </div></div><div class=\"c w256 h190 gs1287\"><div class=\"t m0 x4a h8 yd87 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div><div class=\"t m0 x51 h8 y65 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2022<span class=\"ff2\"> </span></div></div><div class=\"c w291 h6a gs1288\"><div class=\"t m0 x11 h8 y158 ff2 fs6 fc0 sc0 ls0 ws0\">Kontrahent 1<span class=\"_ _4\"></span> </div></div><div class=\"c w275 h6a gs1289\"><div class=\"t m0 x4b h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">398<span class=\"ls0\"> </span></div></div><div class=\"c w256 h6a gs128a\"><div class=\"t m0 x4b h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">358<span class=\"ls0\"> </span></div></div><div class=\"c w291 h6d gs128b\"><div class=\"t m0 x11 h8 y1b8 ff2 fs6 fc0 sc0 ls0 ws0\">Kontrahent 2<span class=\"_ _4\"></span> </div></div><div class=\"c w275 h6d gs128c\"><div class=\"t m0 x2f h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">44<span class=\"ls0\"> </span></div></div><div class=\"c w256 h6d gs128d\"><div class=\"t m0 x53 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">49<span class=\"ls0\"> </span></div></div><div class=\"c w291 h6a gs128e\"><div class=\"t m0 x11 h8 y158 ff1 fs6 fc2 sc0 ls0 ws0\">Razem </div></div><div class=\"c w275 h6a gs128f\"><div class=\"t m0 x4b h8 yc9 ff1 fs6 fc0 sc0 lsf ws0\">442<span class=\"ls0\"> </span></div></div><div class=\"c w256 h6a gs1290\"><div class=\"t m0 x4b h8 yc9 ff1 fs6 fc0 sc0 lsf ws0\">407<span class=\"ls0\"> </span></div></div><div class=\"c w2 h0 gs127a\"><div class=\"t m0 x2d h8 yd8a ff3 fs6 fc0 sc0 ls0 ws0\">Odpisy <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u <span class=\"_ _3\"></span>utraty <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>\u015br<span class=\"_ _4\"></span>odk\u00f3w <span class=\"_ _3\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>zgr<span class=\"_ _4\"></span>omadzonych <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rachunka<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>bankowych w <span class=\"_ _3\"></span>funduszach <span class=\"_ _3\"></span>celowych </div><div class=\"t m0 x2d h8 yad6 ff3 fs6 fc0 sc0 ls0 ws0\">Funduszu <span class=\"_ _14\"> </span>Likwidacji <span class=\"_ _14\"> </span>Zak\u0142adu <span class=\"_ _14\"> </span>G\u00f3rniczego <span class=\"_ _14\"> </span>ustalono <span class=\"_ _14\"> </span>indywidu<span class=\"_ _4\"></span>alnie <span class=\"_ _14\"> </span>dla <span class=\"_ _c\"> </span>ka\u017cdego <span class=\"_ _14\"> </span>salda <span class=\"_ _14\"> </span>dotycz\u0105cego <span class=\"_ _14\"> </span>danej <span class=\"_ _14\"> </span>instytucji<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 yd8b ff2 fs6 fc0 sc0 ls0 ws0\">finansowej. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>oceny <span class=\"_ _0\"></span>ryzyka <span class=\"_ _f\"></span>kredyto<span class=\"ff3\">wego <span class=\"_ _f\"></span>u\u017cyto <span class=\"_ _0\"></span>zewn\u0119trz<span class=\"_ _4\"></span>ne <span class=\"_ _f\"></span>ratingi <span class=\"_ _f\"></span>bank\u00f3w. <span class=\"_ _0\"></span>Analiza <span class=\"_ _f\"></span>wykaza\u0142a, <span class=\"_ _f\"></span>i\u017c <span class=\"_ _0\"></span>aktywa <span class=\"_ _f\"></span>te <span class=\"_ _0\"></span>maj\u0105 <span class=\"_ _f\"></span>niskie </span></div><div class=\"t m0 x2d h8 yd8c ff3 fs6 fc0 sc0 ls0 ws0\">ryzyko  kredytowe  na  dzie\u0144  spr<span class=\"_ _4\"></span>awozdawczy<span class=\"_ _4\"></span>.  Grupa  skorzysta\u0142a<span class=\"_ _4\"></span>  z  uproszczenia  dozwolon<span class=\"_ _4\"></span>ego  przez  standard  i  odpis<span class=\"_ _4\"></span> </div><div class=\"t m0 x2d h8 y1ee ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u utraty <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>ustalon<span class=\"_ _4\"></span>o na <span class=\"_ _3\"></span>podstawie <span class=\"_ _3\"></span>12<span class=\"ff2\">-</span>miesi\u0119cznych st<span class=\"_ _3\"></span>rat kredytowych. <span class=\"_ _3\"></span>Kalkulacja odpisu <span class=\"_ _3\"></span>wykaza\u0142a nieistotn\u0105 </span></div><div class=\"t m0 x2d h8 yd8d ff3 fs6 fc0 sc0 ls0 ws0\">kwot\u0119 odpisu z<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">tytu\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci. A<span class=\"_ _4\"></span>ktywa te zalicz<span class=\"_ _4\"></span>one s\u0105 do S<span class=\"_ _4\"></span>topnia 1 m<span class=\"_ _4\"></span>odelu utraty <span class=\"_ _4\"></span>warto\u015bci. </span></span><span class=\"ff2\"><span class=\"ff3\"><span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x2d h18 yd10 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h18 yb15 ff7 fs8 fc0 sc0 ls0 ws0\"> </div></div>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ffa\"> </span>Dla <span class=\"_ _f\"></span>kalkulacji <span class=\"_ _f\"></span>oczekiwanej <span class=\"_ _3\"></span>straty <span class=\"_ _f\"></span>kredytowej <span class=\"_ _f\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _0\"></span>ECL <span class=\"_ _f\"></span>- <span class=\"_ _f\"></span><span class=\"ff3\">G<span class=\"_ _3\"></span>rupa <span class=\"_ _3\"></span>przyjmuje <span class=\"_ _f\"></span>szacunki <span class=\"_ _f\"></span>dla <span class=\"_ _f\"></span>ratingu, <span class=\"_ _f\"></span>parametr\u00f3w <span class=\"_ _3\"></span>PD <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _3\"></span>LGD. </span>Obliczenie oczekiwanej straty kredytowej nast\u0119puje w <span class=\"_ _3\"></span>horyzoncie pozosta\u0142ym do ko\u0144ca <span class=\"_ _3\"></span>\u017cycia gwarancji,<span class=\"_ _4\"></span> przy <span class=\"_ _3\"></span>czym jako rating podmiotu <span class=\"_ _4\"></span>stosowany <span class=\"ff3\">na p<span class=\"_ _4\"></span>otrzeby oblicz<span class=\"_ _4\"></span>enia para<span class=\"_ _4\"></span>metru PD <span class=\"_ _4\"></span>przyjmuje si\u0119 <span class=\"ff2\">rating ben<span class=\"_ _4\"></span>eficjent<span class=\"_ _4\"></span>a gwarancji<span class=\"_ _3c\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\">. </span></span>Poni\u017csza tabela prz<span class=\"_ _4\"></span>edstawia war<span class=\"_ _4\"></span>to\u015b\u0107 bilans<span class=\"_ _4\"></span>ow\u0105 nale\u017cn<span class=\"_ _4\"></span>o\u015bci od odbiorc<span class=\"_ _4\"></span>\u00f3w oraz kwot\u0119 <span class=\"_ _4\"></span>oczekiwane<span class=\"_ _4\"></span>j straty kred<span class=\"_ _4\"></span>ytowej:<span class=\"ff2\"> </span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022<span class=\"_ _4\"></span> Nale\u017cno\u015bci wyc<span class=\"_ _4\"></span>eniane w zamor<span class=\"_ _4\"></span>tyzowanym <span class=\"_ _4\"></span>koszcie<span class=\"ff2\"> </span>- <span class=\"ff3\">warto\u015b\u0107 brutt<span class=\"_ _4\"></span>o<span class=\"ff2\"> </span></span> <span class=\"lse\">557</span>  <span class=\"lse\">466</span> Odpis na oczek<span class=\"_ _4\"></span>iwan\u0105 strat\u0119 <span class=\"_ _4\"></span>kredytow\u0105 <span class=\"ff2\"> </span>( 39) ( 39) Nale\u017cno\u015bci wyc<span class=\"_ _4\"></span>eniane w zamor<span class=\"_ _4\"></span>tyzowanym <span class=\"_ _4\"></span>koszcie<span class=\"ff2\"> </span>- <span class=\"ff3\">warto\u015b\u0107 nett<span class=\"_ _4\"></span>o<span class=\"ff2\"> </span></span> <span class=\"lse\">518</span>  <span class=\"lse\">427</span> Nale\u017cno\u015bci wyc<span class=\"_ _4\"></span>eniane w wart<span class=\"_ _4\"></span>o\u015bci godziwej<span class=\"ff2\"> </span> <span class=\"lse\">414</span>  <span class=\"lse\">751</span> Nota 10.4 Razem  <span class=\"lsf\">932</span> 1 178 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "Zasady rachunkowo\u015bci Grupa  ujmuje  odpis  z  tytu\u0142u  oczekiwanych  strat  kredytowych  na  sk\u0142adnikach  aktyw\u00f3w  finansowych  wycenianych w zamortyzowanym  koszcie.  Oczekiwane  straty  kredytowe  s\u0105  to  straty  kredytowe  wa\u017cone  prawdopodobie\u0144stwem wyst\u0105pienia  niewykonania  zobowi\u0105zania.  Grupa  stosuje  nast\u0119puj\u0105ce  modele  wyznaczania  odpis\u00f3w  z tytu\u0142u  utraty warto\u015bci: - model uproszczony \u2013 dla nale\u017cno\u015bci od odbiorc\u00f3w, - model og\u00f3lny (podstawowy) \u2013 dla pozosta\u0142ych aktyw\u00f3w finansowych. W modelu og\u00f3lnym Grupa monitoruje zmiany poziomu ryzyka kredytowego zwi\u0105zanego z danym sk\u0142adnikiem aktyw\u00f3w finansowych oraz klasyfikuje aktywa finansowe do jednego z trzech etap\u00f3w wyznaczania odpis\u00f3w z tytu\u0142u utraty warto\u015bci \u2013  w oparciu  o  obserwacj\u0119  zmiany  poziomu  ryzyka  kredytowego  w  stosunku  do  pocz\u0105tkowego  uj\u0119cia  instrumentu. W szczeg\u00f3lno\u015bci,  monitorowaniu  podlega:  rating  kredytowy  oraz  sytuacja  finansowa  kontrahenta  i  okres przeterminowania p\u0142atno\u015bci. W zale\u017cno\u015bci od zaklasyfikowania do poszczeg\u00f3lnych stopni, odpis z tytu\u0142u utraty warto\u015bci jest  szacowany  w horyzoncie  12-miesi\u0119cy  (stopie\u0144  1)  lub  w  horyzoncie  \u017cycia  instrumentu  (stopie\u0144  2  oraz  stopie\u0144  3). Bezwzgl\u0119dn\u0105  przes\u0142ank\u0105  na  okre\u015blenie  wyst\u0105pienia  stanu  niewyp\u0142acalno\u015bci  (default)  jest  przeterminowanie  p\u0142atno\u015bci o ponad 90 dni.  W modelu uproszczonym Grupa nie monitoruje zmian poziomu ryzyka kredytowego w trakcie \u017cycia instrumentu oraz szacuje oczekiwan\u0105 strat\u0119 kredytow\u0105 w horyzoncie do terminu zapadalno\u015bci instrumentu w oparciu o historyczne dane dotycz\u0105ce sp\u0142acalno\u015bci nale\u017cno\u015bci od odbiorc\u00f3w. Zasady rachunkowo\u015bci Grupa  stosuje  model  uproszczony  do  kalkulacji  odpis\u00f3w  z  tytu\u0142u  utraty  warto\u015bci  dla  nale\u017cno\u015bci  od  odbiorc\u00f3w  (bez wzgl\u0119du  na  termin  zapadalno\u015bci).  Oczekiwana  strata  kredytowa  dla  nale\u017cno\u015bci  od  odbiorc\u00f3w  jest  kalkulowana na najbli\u017cszy  dzie\u0144  ko\u0144cz\u0105cy  okres  sprawozdawczy  po  momencie  uj\u0119cia  nale\u017cno\u015bci  w  sprawozdaniu  z sytuacji finansowej  oraz  jest  aktualizowana  na  ka\u017cdy  kolejny  dzie\u0144  ko\u0144cz\u0105cy  okres  sprawozdawczy.  Dla  cel\u00f3w  oszacowania oczekiwanej straty kredytowej dla nale\u017cno\u015bci od odbiorc\u00f3w jednostki Grupy wykorzystuj\u0105 macierze rezerw (provision matrix) zbudowane w oparciu o historyczne poziomy  sp\u0142acalno\u015bci nale\u017cno\u015bci  od kontrahent\u00f3w, kt\u00f3re  s\u0105 poddawane okresowej rekalibracji w celu aktualizacji.  Grupa  przyj\u0119\u0142a  za\u0142o\u017cenie,  \u017ce  ryzyko  nale\u017cno\u015bci  charakteryzowane  jest  przez  liczb\u0119  dni  op\u00f3\u017anienia  i  ten  parametr determinuje szacowane PD, czyli prawdopodobie\u0144stwo op\u00f3\u017anienia p\u0142atno\u015bci nale\u017cno\u015bci handlowych o co najmniej 90 dni. Na potrzeby estymacji PD wyodr\u0119bniono 5 grup ryzyka w oparciu o kryterium dni op\u00f3\u017anienia w terminie p\u0142atno\u015bci, zgodnie z przedzia\u0142ami przedstawionymi poni\u017cej jako \u201eWa\u017cne oszacowania i za\u0142o\u017cenia\u201d.  Za zdarzenie niewyp\u0142acalno\u015bci (default) uznaje si\u0119 brak wywi\u0105zania si\u0119 ze zobowi\u0105zania przez kontrahenta po up\u0142ywie 90 dni od dnia wymagalno\u015bci nale\u017cno\u015bci. W celu obliczenia odpisu z tytu\u0142u oczekiwanej straty kredytowej uwzgl\u0119dnia si\u0119 tak\u017ce zabezpieczenia przypisuj\u0105c poszczeg\u00f3lnym typom zabezpiecze\u0144 oczekiwan\u0105 stop\u0119 odzysku. Ponadto,  w  kalkulacji  ECL  uwzgl\u0119dnia  si\u0119  informacje  dotycz\u0105ce  przysz\u0142o\u015bci  w  stosowanych  parametrach  modelu szacowania strat  oczekiwanych,  poprzez korekt\u0119  bazowych  wsp\u00f3\u0142czynnik\u00f3w  prawdopodobie\u0144stwa niewyp\u0142acalno\u015bci. Oznacza to, \u017ce  je\u017celi w wyniku analizy danych makroekonomicznych takich jak np.:  bie\u017c\u0105ca dynamika PKB, warto\u015b\u0107 inflacji, wska\u017anik bezrobocia czy warto\u015b\u0107 WIG, Grupa uzna, \u017ce nast\u0105pi\u0142o ich pogorszenie w stosunku do poprzedniego okresu,  w kalkulacji  ECL uwzgl\u0119dnia si\u0119  czynnik  looking  forward,  koryguj\u0105cy  ryzyko  zwi\u0105zane ze  spadkiem odzysk\u00f3w z nale\u017cno\u015bci. Mimo pogorszenia dynamiki PKB, bior\u0105c  pod uwag\u0119  wyhamowanie inflacji, korzystne kszta\u0142towanie si\u0119 wska\u017anik\u00f3w bezrobocia oraz prognozowane istotne odbicie wzrostu gospodarczego w 2024 r., Jednostka Dominuj\u0105ca nie  stwierdzi\u0142a  pogorszenia  czynnik\u00f3w  makroekonomicznych  w  stopniu  uzasadniaj\u0105cym  uwzgl\u0119dnienie  czynnika looking forward na dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy tj. na 31 grudnia 2023 r.  Testy na utrat\u0119 warto\u015bci na pojedynczej jednostce (projekcie) Grupa przeprowadza obowi\u0105zkowo z chwil\u0105: \u2022  wykazania technicznej wykonalno\u015bci i komercyjnej zasadno\u015bci wydobywania zasob\u00f3w mineralnych, oraz \u2022  gdy fakty i okoliczno\u015bci wskazuj\u0105, \u017ce warto\u015b\u0107 bilansowa aktyw\u00f3w z tytu\u0142u poszukiwania i oceny zasob\u00f3w mineralnych mo\u017ce przewy\u017csza\u0107 ich warto\u015b\u0107 odzyskiwaln\u0105. Ewentualne odpisy  ujmuje si\u0119  przed dokonaniem przeklasyfikowania  wynikaj\u0105cego z  wykazania technicznej  wykonalno\u015bci i ekonomicznej zasadno\u015bci wydobywania zasob\u00f3w mineralnych.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "Zasady rachunkowo\u015bci Grupa  ujmuje  odpis  z  tytu\u0142u  oczekiwanych  strat  kredytowych  na  sk\u0142adnikach  aktyw\u00f3w  finansowych  wycenianych w zamortyzowanym  koszcie.  Oczekiwane  straty  kredytowe  s\u0105  to  straty  kredytowe  wa\u017cone  prawdopodobie\u0144stwem wyst\u0105pienia  niewykonania  zobowi\u0105zania.  Grupa  stosuje  nast\u0119puj\u0105ce  modele  wyznaczania  odpis\u00f3w  z tytu\u0142u  utraty warto\u015bci: - model uproszczony \u2013 dla nale\u017cno\u015bci od odbiorc\u00f3w, - model og\u00f3lny (podstawowy) \u2013 dla pozosta\u0142ych aktyw\u00f3w finansowych. W modelu og\u00f3lnym Grupa monitoruje zmiany poziomu ryzyka kredytowego zwi\u0105zanego z danym sk\u0142adnikiem aktyw\u00f3w finansowych oraz klasyfikuje aktywa finansowe do jednego z trzech etap\u00f3w wyznaczania odpis\u00f3w z tytu\u0142u utraty warto\u015bci \u2013  w oparciu  o  obserwacj\u0119  zmiany  poziomu  ryzyka  kredytowego  w  stosunku  do  pocz\u0105tkowego  uj\u0119cia  instrumentu. W szczeg\u00f3lno\u015bci,  monitorowaniu  podlega:  rating  kredytowy  oraz  sytuacja  finansowa  kontrahenta  i  okres przeterminowania p\u0142atno\u015bci. W zale\u017cno\u015bci od zaklasyfikowania do poszczeg\u00f3lnych stopni, odpis z tytu\u0142u utraty warto\u015bci jest  szacowany  w horyzoncie  12-miesi\u0119cy  (stopie\u0144  1)  lub  w  horyzoncie  \u017cycia  instrumentu  (stopie\u0144  2  oraz  stopie\u0144  3). Bezwzgl\u0119dn\u0105  przes\u0142ank\u0105  na  okre\u015blenie  wyst\u0105pienia  stanu  niewyp\u0142acalno\u015bci  (default)  jest  przeterminowanie  p\u0142atno\u015bci o ponad 90 dni.  W modelu uproszczonym Grupa nie monitoruje zmian poziomu ryzyka kredytowego w trakcie \u017cycia instrumentu oraz szacuje oczekiwan\u0105 strat\u0119 kredytow\u0105 w horyzoncie do terminu zapadalno\u015bci instrumentu w oparciu o historyczne dane dotycz\u0105ce sp\u0142acalno\u015bci nale\u017cno\u015bci od odbiorc\u00f3w. Zasady rachunkowo\u015bci Grupa  stosuje  model  uproszczony  do  kalkulacji  odpis\u00f3w  z  tytu\u0142u  utraty  warto\u015bci  dla  nale\u017cno\u015bci  od  odbiorc\u00f3w  (bez wzgl\u0119du  na  termin  zapadalno\u015bci).  Oczekiwana  strata  kredytowa  dla  nale\u017cno\u015bci  od  odbiorc\u00f3w  jest  kalkulowana na najbli\u017cszy  dzie\u0144  ko\u0144cz\u0105cy  okres  sprawozdawczy  po  momencie  uj\u0119cia  nale\u017cno\u015bci  w  sprawozdaniu  z sytuacji finansowej  oraz  jest  aktualizowana  na  ka\u017cdy  kolejny  dzie\u0144  ko\u0144cz\u0105cy  okres  sprawozdawczy.  Dla  cel\u00f3w  oszacowania oczekiwanej straty kredytowej dla nale\u017cno\u015bci od odbiorc\u00f3w jednostki Grupy wykorzystuj\u0105 macierze rezerw (provision matrix) zbudowane w oparciu o historyczne poziomy  sp\u0142acalno\u015bci nale\u017cno\u015bci  od kontrahent\u00f3w, kt\u00f3re  s\u0105 poddawane okresowej rekalibracji w celu aktualizacji.  Grupa  przyj\u0119\u0142a  za\u0142o\u017cenie,  \u017ce  ryzyko  nale\u017cno\u015bci  charakteryzowane  jest  przez  liczb\u0119  dni  op\u00f3\u017anienia  i  ten  parametr determinuje szacowane PD, czyli prawdopodobie\u0144stwo op\u00f3\u017anienia p\u0142atno\u015bci nale\u017cno\u015bci handlowych o co najmniej 90 dni. Na potrzeby estymacji PD wyodr\u0119bniono 5 grup ryzyka w oparciu o kryterium dni op\u00f3\u017anienia w terminie p\u0142atno\u015bci, zgodnie z przedzia\u0142ami przedstawionymi poni\u017cej jako \u201eWa\u017cne oszacowania i za\u0142o\u017cenia\u201d.  Za zdarzenie niewyp\u0142acalno\u015bci (default) uznaje si\u0119 brak wywi\u0105zania si\u0119 ze zobowi\u0105zania przez kontrahenta po up\u0142ywie 90 dni od dnia wymagalno\u015bci nale\u017cno\u015bci. W celu obliczenia odpisu z tytu\u0142u oczekiwanej straty kredytowej uwzgl\u0119dnia si\u0119 tak\u017ce zabezpieczenia przypisuj\u0105c poszczeg\u00f3lnym typom zabezpiecze\u0144 oczekiwan\u0105 stop\u0119 odzysku. Ponadto,  w  kalkulacji  ECL  uwzgl\u0119dnia  si\u0119  informacje  dotycz\u0105ce  przysz\u0142o\u015bci  w  stosowanych  parametrach  modelu szacowania strat  oczekiwanych,  poprzez korekt\u0119  bazowych  wsp\u00f3\u0142czynnik\u00f3w  prawdopodobie\u0144stwa niewyp\u0142acalno\u015bci. Oznacza to, \u017ce  je\u017celi w wyniku analizy danych makroekonomicznych takich jak np.:  bie\u017c\u0105ca dynamika PKB, warto\u015b\u0107 inflacji, wska\u017anik bezrobocia czy warto\u015b\u0107 WIG, Grupa uzna, \u017ce nast\u0105pi\u0142o ich pogorszenie w stosunku do poprzedniego okresu,  w kalkulacji  ECL uwzgl\u0119dnia si\u0119  czynnik  looking  forward,  koryguj\u0105cy  ryzyko  zwi\u0105zane ze  spadkiem odzysk\u00f3w z nale\u017cno\u015bci. Mimo pogorszenia dynamiki PKB, bior\u0105c  pod uwag\u0119  wyhamowanie inflacji, korzystne kszta\u0142towanie si\u0119 wska\u017anik\u00f3w bezrobocia oraz prognozowane istotne odbicie wzrostu gospodarczego w 2024 r., Jednostka Dominuj\u0105ca nie  stwierdzi\u0142a  pogorszenia  czynnik\u00f3w  makroekonomicznych  w  stopniu  uzasadniaj\u0105cym  uwzgl\u0119dnienie  czynnika looking forward na dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy tj. na 31 grudnia 2023 r.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Jednostka Dominuj\u0105ca ogranicza ekspozycj\u0119 na ryzyko kredytowe zwi\u0105zane z <span class=\"_ _3\"></span>nale\u017cno\u015bciami od odbiorc\u00f3w poprzez ocen\u0119 i <span class=\"ff3\">monitoring <span class=\"_ _f\"></span>kondycji <span class=\"_ _3\"></span>finansowej <span class=\"_ _3\"></span>kont<span class=\"_ _3\"></span>rah<span class=\"_ _4\"></span>ent\u00f3w, <span class=\"_ _3\"></span>ust<span class=\"_ _3\"></span>alan<span class=\"_ _4\"></span>ie <span class=\"_ _f\"></span>limit\u00f3w <span class=\"_ _3\"></span>kredytowych, <span class=\"_ _f\"></span>stosowanie <span class=\"_ _f\"></span>zabezpiecz<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>\u0144 <span class=\"_ _f\"></span>wierzytelno\u015bci </span>oraz <span class=\"_ _1\"> </span>faktoringu <span class=\"_ _1\"> </span>bez <span class=\"_ _1\"> </span>regresu. <span class=\"_ _1\"> </span>Warunki <span class=\"_ _1\"> </span>zawartych <span class=\"_ _1\"> </span>um\u00f3w <span class=\"_ _1\"> </span>faktoringow<span class=\"_ _4\"></span>ych <span class=\"_ _1\"> </span>spe\u0142niaj\u0105 <span class=\"_ _1\"> </span>kryteria <span class=\"_ _1\"> </span>usuni\u0119cia <span class=\"_ _1\"> </span>nale\u017cno\u015bci <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>ksi\u0105g w <span class=\"ff3\">momencie ich <span class=\"_ _3\"></span>nabycia przez <span class=\"_ _3\"></span>faktora. Na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>31 grudnia <span class=\"_ _3\"></span>2023 r. <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>nal<span class=\"_ _4\"></span>e\u017cno\u015bci oddanych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>faktorin<span class=\"_ _4\"></span>gu, za <span class=\"_ _3\"></span>kt\u00f3re </span>nie <span class=\"_ _3\"></span>ot<span class=\"ff3\">rzymano <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _3\"></span>od <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>or\u00f3w <span class=\"_ _3\"></span>wynios\u0142a <span class=\"_ _3\"></span>10 <span class=\"_ _3\"></span>mln <span class=\"_ _3\"></span>PLN<span class=\"_ _3\"></span> <span class=\"_ _3\"></span> <span class=\"_ _3\"></span>(wed\u0142ug <span class=\"_ _3\"></span>stanu <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>r. <span class=\"_ _f\"></span>4 <span class=\"_ _3\"></span>mln <span class=\"_ _f\"></span>PLN). <span class=\"_ _3\"></span>Informacja </span>o <span class=\"ff3\">warto\u015bci przych<span class=\"_ _4\"></span>od\u00f3w ze sprz<span class=\"_ _4\"></span>eda\u017cy obj<span class=\"_ _4\"></span>\u0119tych faktoring<span class=\"_ _4\"></span>iem w okresie <span class=\"_ _4\"></span>obrotowym prez<span class=\"_ _4\"></span>entowana <span class=\"_ _4\"></span>jest w <span class=\"_ _4\"></span>Nocie 2.4.<span class=\"ff2\"> </span></span>Nieod\u0142\u0105cznym  e<span class=\"_ _3\"></span>lemen<span class=\"_ _4\"></span>tem <span class=\"_ _10\"> </span>procesu <span class=\"_ _10\"> </span>zarz\u0105dzania <span class=\"_ _10\"> </span>ryzykiem <span class=\"_ _11\"> </span>kredyt<span class=\"_ _4\"></span>owym <span class=\"_ _10\"> </span>realizowanego <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>Jednostce <span class=\"_ _11\"> </span>Dominu<span class=\"_ _4\"></span>j\u0105cej <span class=\"_ _10\"> </span>jest bie\u017c\u0105cy monitorin<span class=\"_ _4\"></span>g stanu nale\u017cn<span class=\"_ _4\"></span>o\u015bci oraz<span class=\"_ _4\"></span> wewn\u0119trzny sys<span class=\"_ _4\"></span>tem ra<span class=\"_ _4\"></span>portowania. <span class=\"ff2\"> </span>Kredyt <span class=\"_ _0\"></span>kupiecki <span class=\"_ _0\"></span>otrzymuj\u0105 <span class=\"_ _f\"></span>sprawdzeni <span class=\"_ _0\"></span>kontrahenci. <span class=\"_ _0\"></span>W <span class=\"_ _0\"></span>przypadku <span class=\"_ _0\"></span>nowych <span class=\"_ _0\"></span>klient\u00f3w <span class=\"_ _0\"></span>d\u0105\u017cy <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>aby <span class=\"_ _0\"></span>sprzeda\u017c <span class=\"_ _0\"></span>dokonywana by\u0142<span class=\"ff2 ls22\">a  </span>na  podstawie  przedp<span class=\"_ _4\"></span>\u0142at  lub  instrume<span class=\"_ _4\"></span>nt\u00f3w  finanso<span class=\"_ _4\"></span>wania  ha<span class=\"_ _4\"></span>ndlu  przenosz\u0105cyc<span class=\"_ _4\"></span>h  ryzyk<span class=\"_ _4\"></span>o  kredytowe  na  ins<span class=\"_ _4\"></span>tytucje<span class=\"_ _4\"></span> finansowe.<span class=\"_ _4\"></span> Jednostka Dominu<span class=\"_ _4\"></span>j\u0105ca posiada<span class=\"_ _4\"></span> nast\u0119puj\u0105ce f<span class=\"_ _4\"></span>ormy zabezp<span class=\"_ _4\"></span>ieczenia<span class=\"_ _4\"></span> nale\u017cno\u015bci: <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">zastawy <span class=\"_ _0\"> </span>rejestrowe, <span class=\"_ _0\"></span>gwarancje <span class=\"_ _f\"></span>bankowe, <span class=\"_ _0\"></span>weksle, <span class=\"_ _f\"></span>akty <span class=\"_ _1\"> </span>notaria<span class=\"_ _4\"></span>lne <span class=\"_ _0\"> </span><span class=\"ff3\">poddania <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>egzekucji, <span class=\"_ _f\"></span>gwarancje <span class=\"_ _0\"></span>korporacyjn<span class=\"_ _4\"></span>e, </span></span></span>cesje nale\u017cno\u015bci, <span class=\"_ _4\"></span>hipoteki i<span class=\"ff2\"> inkas<span class=\"_ _4\"></span>a dokumen<span class=\"_ _4\"></span>towe; </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">zastrze\u017cenie przeniesienia <span class=\"_ _4\"></span>prawa w\u0142asno\u015bci <span class=\"_ _4\"></span>wyrob\u00f3w na<span class=\"_ _4\"></span> kontrahenta <span class=\"_ _4\"></span>dopiero p<span class=\"_ _4\"></span>o dokonaniu z<span class=\"_ _4\"></span>ap\u0142aty; <span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">umow\u0119 <span class=\"_ _0\"></span>ubezpieczenia <span class=\"_ _0\"></span>nale\u017cno\u015bci,<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>kt\u00f3r\u0105 <span class=\"_ _0\"></span>obj\u0119te <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"></span>od <span class=\"_ _1\"> </span>jednostek <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>kredytem <span class=\"_ _f\"></span>kupieckim, <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>kt\u00f3<span class=\"_ _3\"></span>ryc<span class=\"_ _4\"></span>h <span class=\"_ _0\"></span>nie </span></span>otrzymano twardy<span class=\"_ _4\"></span>ch zabezpi<span class=\"_ _4\"></span>ecze\u0144 lub <span class=\"_ _4\"></span>otrzymano za<span class=\"_ _4\"></span>bezpiecz<span class=\"_ _4\"></span>enia niepokrywa<span class=\"_ _4\"></span>j\u0105ce ca\u0142o\u015bci salda<span class=\"_ _4\"></span> nale\u017cno\u015b<span class=\"_ _4\"></span>ci. <span class=\"ff2\"> </span>Uwzgl\u0119dniaj\u0105c <span class=\"_ _c\"> </span>posiadane <span class=\"_ _d\"> </span>wy\u017cej <span class=\"_ _d\"> </span>wymienione <span class=\"_ _d\"> </span>formy <span class=\"_ _d\"> </span>zabezpiecze\u0144 <span class=\"_ _d\"> </span>oraz <span class=\"_ _d\"> </span>limity <span class=\"_ _d\"> </span>kredytowe <span class=\"_ _d\"> </span>przyznane <span class=\"_ _d\"> </span>przez <span class=\"_ _d\"> </span>firm\u0119 ub<span class=\"ff3 ls0\">ezpieczeniow\u0105, wed\u0142ug <span class=\"_ _3\"></span>stanu na <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia 2023 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca posiada <span class=\"_ _3\"></span>zabezpiecz<span class=\"_ _4\"></span>enia dla <span class=\"_ _3\"></span>56% <span class=\"_ _3\"></span>nale\u017cno\u015bci </span>handlowych (w<span class=\"_ _4\"></span>ed\u0142ug stanu na <span class=\"_ _4\"></span>31 grudnia <span class=\"_ _4\"></span>2022 r<span class=\"_ _4\"></span>. 76%).<span class=\"ff2\"> </span>KGHM <span class=\"_ _1\"> </span>INTERNATIONAL <span class=\"_ _1\"> </span>LTD. <span class=\"_ _1\"> </span>nie <span class=\"_ _2\"> </span>stosuje <span class=\"_ _1\"> </span>zabezpiecze\u0144 <span class=\"_ _1\"> </span>nale\u017cno\u015bci, <span class=\"_ _1\"> </span>jednak <span class=\"_ _1\"> </span>ryzyko <span class=\"_ _1\"> </span>kredytowe <span class=\"_ _2\"> </span>zwi\u0105zane <span class=\"_ _2\"> </span>z <span class=\"_ _1\"> </span>nale\u017cno\u015bciami od<span class=\"ls0\"> <span class=\"ff3\">odbiorc<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _10\"> </span>podlega <span class=\"_ _19\"> </span>monitoringowi,  a <span class=\"_ _10\"> </span>sprzeda\u017c <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>du\u017cej <span class=\"_ _10\"> </span>mi<span class=\"_ _3\"></span>erze <span class=\"_ _10\"> </span>realizowana  jest <span class=\"_ _11\"> </span>do <span class=\"_ _19\"> </span>sprawdzonych, <span class=\"_ _10\"> </span>d\u0142ugoletnich </span></span>kontrahent\u00f3w pr<span class=\"_ _4\"></span>owadz\u0105cych dz<span class=\"_ _4\"></span>ia\u0142alno\u015b\u0107 m<span class=\"_ _4\"></span>i\u0119dzynarod<span class=\"_ _4\"></span>ow\u0105.<span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCollateralExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w (n<span class=\"_ _4\"></span>etto)<span class=\"ff1\"> </span>Stan na 31.12.2023 Stan na 31.12.2022 Polska 43%<span class=\"ls0\"> </span>40%<span class=\"ls0\"> </span>Kanada  14%<span class=\"ls0\"> </span>19%<span class=\"ls0\"> </span>Unia <span class=\"ff3\">Europejska <span class=\"_ _4\"></span>(z wy\u0142. Polski<span class=\"_ _4\"></span>)<span class=\"ff2\"> </span></span>8%<span class=\"ls0\"> </span>10%<span class=\"ls0\"> </span>Azja 23%<span class=\"ls0\"> </span>26%<span class=\"ls0\"> </span>Inne kraje 12%<span class=\"ls0\"> </span>5%<span class=\"ls0\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania i za\u0142<span class=\"_ _4\"></span>o\u017cenia<span class=\"ff1\"> </span>31.12.2023 31.12.2022<span class=\"_ _4\"></span> Przedzia\u0142y czas<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span>w dniach Procent odpisu* Warto\u015b\u0107 brutto nale\u017cno\u015bci<span class=\"ff1\"> </span>Kwota odpi<span class=\"_ _4\"></span>su dla poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h przedzia\u0142\u00f3w czasowych**<span class=\"_ _4\"></span> Procent odpisu* Warto\u015b\u0107 brutto nale\u017cno\u015bci<span class=\"ff1\"> </span>Kwota odpi<span class=\"_ _4\"></span>su dla poszczeg\u00f3lnyc<span class=\"_ _4\"></span>h przedzia\u0142\u00f3w czasowych**<span class=\"_ _4\"></span> Nieprzetermin<span class=\"_ _4\"></span>owane 0,1-4,4 483<span class=\"ls0\"> </span>(2) 0,1-2,7 401<span class=\"ls0\"> </span>(2) &lt;1,30) 0,3-9,0 29<span class=\"ls0\"> </span>(1) 0,2-8,1 23<span class=\"ls0\"> </span>(1) &lt;30,60) 5,4-41,4 9 (4) 5,5-41,4 5 (1) &lt;60,90) 34,1-70,7 - - 34,1-72,3 1 - Default 100<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>(32) 100<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>(35) Razem 557<span class=\"ls0\"> </span>(39) 466<span class=\"ls0\"> </span>(39) *Prawdopo<span class=\"_ _3\"></span>dobie\u0144stwa <span class=\"_ _3\"></span>niewykon<span class=\"_ _3\"></span>ania <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>reprezentuj\u0105 <span class=\"_ _3\"></span>za<span class=\"_ _3\"></span>kresy <span class=\"_ _3\"></span>kalkulowane <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ndywidualnie <span class=\"_ _3\"></span>przez <span class=\"_ _f\"></span>sp\u00f3\u0142ki <span class=\"_ _0\"> </span>Grup<span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>Kapita\u0142owej <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>oparciu o <span class=\"_ _1\"> </span>ich <span class=\"_ _1\"> </span>rz<span class=\"_ _3\"></span>eczywiste <span class=\"_ _1\"> </span>dane <span class=\"_ _2\"> </span>historyczne <span class=\"_ _1\"> </span>w<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>zakresie <span class=\"_ _2\"> </span>liczby <span class=\"_ _1\"> </span>d<span class=\"_ _3\"></span>ni <span class=\"_ _0\"> </span>op<span class=\"_ _3\"></span>\u00f3\u017anie\u0144 <span class=\"_ _1\"> </span>zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>przyj<span class=\"_ _3\"></span>\u0119tym <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>Grup<span class=\"_ _3\"></span>ie <span class=\"_ _0\"> </span>mod<span class=\"_ _3\"></span>elem <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>kalkulacji <span class=\"_ _2\"> </span>oczekiwa<span class=\"_ _f\"></span><span class=\"ff6\">n<span class=\"_ _3\"></span>ej <span class=\"_ _1\"> </span>straty </span>kredytowej<span class=\"_ _3\"></span> dla nale\u017cno\u015bci handlowy<span class=\"_ _3\"></span>ch.<span class=\"ff6\"> </span>**Kwota odpi<span class=\"_ _3\"></span>su uwzgl\u0119dnia odzysk wynikaj\u0105cy z<span class=\"_ _3\"></span> zabezpie<span class=\"_ _3\"></span>cze\u0144 nale\u017cno\u015bci<span class=\"_ _3\"></span><span class=\"ff2\">. </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _1\"> </span>stosuje <span class=\"_ _1\"> </span>model <span class=\"_ _2\"> </span>uproszcz<span class=\"_ _4\"></span>ony <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>kalkulacji <span class=\"_ _2\"> </span>odpis\u00f3w <span class=\"_ _0\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>utraty <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>dla <span class=\"_ _2\"> </span>nale\u017cno\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _1\"> </span>odbiorc\u00f3w <span class=\"_ _1\"> </span>(bez wzgl\u0119du <span class=\"_ _11\"> </span>na <span class=\"_ _15\"> </span>termin <span class=\"_ _11\"> </span>zapadalno\u015b<span class=\"_ _4\"></span>ci). <span class=\"_ _15\"> </span>Oczekiwana <span class=\"_ _11\"> </span>strata <span class=\"_ _11\"> </span>kredytowa <span class=\"_ _11\"> </span>dla <span class=\"_ _11\"> </span>nale\u017cno\u015bci <span class=\"_ _11\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _11\"> </span>odbiorc\u00f3w <span class=\"_ _11\"> </span>jest <span class=\"_ _15\"> </span>kalku<span class=\"_ _4\"></span>lowana<span class=\"_ _4\"></span> na<span class=\"ls0\"> <span class=\"ff3\">najbli\u017cszy <span class=\"_ _15\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>ko\u0144cz\u0105cy <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>sprawozdawczy <span class=\"_ _15\"> </span>po <span class=\"_ _14\"> </span>momencie <span class=\"_ _14\"> </span>uj\u0119cia <span class=\"_ _14\"> </span>nale\u017cno\u015bci <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>sprawozdaniu <span class=\"_ _14\"> </span>z</span> sytuacji </span>finansowej <span class=\"_ _1\"> </span>oraz <span class=\"_ _1\"> </span>jest <span class=\"_ _2\"> </span>aktualizowana<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>ka\u017cdy <span class=\"_ _1\"> </span>kolejny <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _1\"> </span>ko\u0144cz\u0105cy <span class=\"_ _1\"> </span>okres <span class=\"_ _2\"> </span>sprawozdawczy.<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>Dla <span class=\"_ _0\"> </span>ce<span class=\"_ _3\"></span>l\u00f3w <span class=\"_ _1\"> </span>oszacowania<span class=\"_ _4\"></span> oczekiwanej <span class=\"_ _f\"></span>straty <span class=\"_ _0\"></span>kredy<span class=\"_ _4\"></span>towej <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _f\"></span>jednostki <span class=\"_ _f\"></span>Gr<span class=\"_ _3\"></span>upy <span class=\"_ _0\"></span>wykorzy<span class=\"_ _4\"></span>stuj\u0105 <span class=\"_ _f\"></span>macierze <span class=\"_ _f\"></span>rezerw <span class=\"_ _0\"></span>(<span class=\"ff6\">provision </span>matrix<span class=\"ff2\">) <span class=\"_ _0\"></span>zbudowane <span class=\"_ _0\"></span>w oparciu <span class=\"_ _0\"></span>o <span class=\"ff3\">historyczne <span class=\"_ _0\"></span>poziomy <span class=\"_ _1\"> </span>sp\u0142acalno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _0\"></span>kontrahent<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _0\"></span>poddawane </span></span>okresowej rekalibr<span class=\"_ _4\"></span>acji w celu akt<span class=\"_ _4\"></span>ualizacji.  Grupa  prz<span class=\"_ _4\"></span>yj\u0119\u0142a  za\u0142o\u017cenie, <span class=\"_ _2\"> </span>\u017ce  ryzyko  nale\u017cn<span class=\"_ _4\"></span>o\u015bci  cha<span class=\"_ _4\"></span>rakteryzowane  jest <span class=\"_ _2\"> </span>przez  liczb\u0119  dni  o<span class=\"_ _4\"></span>p\u00f3\u017anienia  i <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span>n  pa<span class=\"_ _4\"></span>rametr<span class=\"_ _4\"></span> determinuje <span class=\"_ _3\"></span>szacowane <span class=\"_ _3\"></span>PD, <span class=\"_ _f\"></span>czyli <span class=\"_ _f\"></span>prawdopodobie\u0144stwo <span class=\"_ _3\"></span>op\u00f3\u017anienia <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>handlowych <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"ls1b\">co</span> najmniej <span class=\"_ _f\"></span>90 </span>dni. Na potrzeby estymacji PD wyodr\u0119bniono 5 grup ryzyka w <span class=\"_ _3\"></span>oparciu o kryterium dni op\u00f3\u017anie<span class=\"_ _3\"></span><span class=\"ff2\">nia w </span>terminie p\u0142atno\u015bci, zgodnie z <span class=\"ff3\">prz<span class=\"_ _4\"></span>edzia\u0142ami przeds<span class=\"_ _4\"></span>tawionymi <span class=\"_ _4\"></span>poni\u017cej jako \u201eWa<span class=\"_ _4\"></span>\u017cne osz<span class=\"_ _4\"></span>acowania i za\u0142o\u017c<span class=\"_ _4\"></span>enia\u201d. <span class=\"ff2\"> </span></span>Za <span class=\"_ _3\"></span>zdarzenie <span class=\"_ _3\"></span>niewyp\u0142acalno\u015bci <span class=\"_ _3\"></span>(<span class=\"ff6\">default</span>) <span class=\"_ _f\"></span>uznaje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>brak <span class=\"_ _3\"></span>wywi\u0105zania <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>ze <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _3\"></span>przez <span class=\"_ _3\"></span>kontrahenta <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>up\u0142ywie<span class=\"_ _4\"></span> 90<span class=\"ls0\"> <span class=\"ff3\">dni <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>dnia <span class=\"_ _0\"></span>wymagaln<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _f\"></span>nale\u017cno\u015bci. <span class=\"_ _3\"></span>W <span class=\"_ _0\"></span>celu <span class=\"_ _3\"></span>obliczenia <span class=\"_ _f\"></span>odpisu <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _3\"></span>oczekiwanej <span class=\"_ _f\"></span>straty <span class=\"_ _f\"></span>kredytowej <span class=\"_ _3\"></span>uwzgl\u0119dnia </span></span>si\u0119 tak\u017ce zab<span class=\"_ _4\"></span>ezpieczenia przypis<span class=\"_ _4\"></span>uj\u0105c poszcz<span class=\"_ _4\"></span>eg\u00f3lnym typ<span class=\"_ _4\"></span>om zabe<span class=\"_ _4\"></span>zpiecze\u0144 ocz<span class=\"_ _4\"></span>ekiwan\u0105 stop<span class=\"_ _4\"></span>\u0119 odzysku.<span class=\"ff2\"> </span>Ponadto, <span class=\"_ _19\"> </span>w <span class=\"_ _10\"> </span>kalkulacji <span class=\"_ _10\"> </span>ECL <span class=\"_ _10\"> </span>uwzgl\u0119dnia  si\u0119 <span class=\"_ _10\"> </span>informacje <span class=\"_ _10\"> </span>dotycz\u0105ce  przysz\u0142o\u015bci<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _19\"> </span>w <span class=\"_ _11\"> </span>stosowan<span class=\"_ _4\"></span>ych  parametrach <span class=\"_ _10\"> </span>modelu </span>szacowania <span class=\"_ _0\"></span>strat <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>cz<span class=\"_ _4\"></span>ekiwanych,<span class=\"_ _4\"></span> <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>przez <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _1\"> </span>bazowych <span class=\"_ _0\"> </span>wsp\u00f3<span class=\"_ _3\"></span>\u0142czynnik<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"> </span>prawdopodobie\u0144stwa <span class=\"_ _0\"></span>niewyp\u0142acalno\u015bci. Oznacza <span class=\"_ _f\"></span>to<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>\u017ce <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wyniku <span class=\"_ _f\"></span>analizy <span class=\"_ _0\"></span>danych <span class=\"_ _0\"></span>makroekonomic<span class=\"_ _4\"></span>znych <span class=\"_ _0\"></span>takich <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>np.: <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bie\u017c\u0105ca <span class=\"_ _0\"></span>dynamika <span class=\"_ _0\"></span>PKB, <span class=\"_ _f\"></span>warto\u015b\u0107 in<span class=\"ff3 ls0\">flacji, <span class=\"_ _3\"></span>wska\u017anik <span class=\"_ _3\"></span>bezrobocia <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>WIG, <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>uzna, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>nast\u0105pi\u0142o <span class=\"_ _3\"></span>ich <span class=\"_ _f\"></span>pogorszenie <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>poprzedniego </span>okresu, <span class=\"_ _1\"> </span>w <span class=\"_ _0\"></span>kalkulacji <span class=\"_ _1\"> </span>ECL <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>czynnik <span class=\"_ _1\"> </span><span class=\"ff6\">looking <span class=\"_ _1\"> </span>forward</span>,<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>koryguj\u0105cy <span class=\"_ _0\"> </span>ryzyko <span class=\"_ _1\"> </span>zwi\u0105zane <span class=\"_ _0\"></span>ze <span class=\"_ _1\"> </span>spadkiem <span class=\"_ _0\"></span>odzysk\u00f3w z <span class=\"ff3\">nale\u017cno\u015bci. <span class=\"_ _f\"></span>Mimo <span class=\"_ _0\"></span>pogorszenia</span> <span class=\"_ _0\"></span><span class=\"ff3\">dynamiki <span class=\"_ _0\"></span>PKB, <span class=\"_ _0\"></span>bior\u0105c <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>uwag\u0119 <span class=\"_ _1\"> </span>wyhamowanie <span class=\"_ _f\"></span>inflacji, <span class=\"_ _0\"></span>korzystne <span class=\"_ _0\"></span>kszta\u0142towanie <span class=\"_ _0\"></span>si\u0119 </span>wska\u017anik\u00f3w <span class=\"_ _3\"></span>bezrobocia <span class=\"_ _3\"></span>oraz <span class=\"_ _f\"></span>prognozowane <span class=\"_ _3\"></span>istotne <span class=\"_ _3\"></span>odbicie <span class=\"_ _f\"></span>wzrostu<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>gospodarcze<span class=\"_ _4\"></span>go <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>r., <span class=\"_ _3\"></span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _3\"></span>Dominuj\u0105ca<span class=\"_ _4\"></span> nie <span class=\"_ _15\"> </span>stwierdzi\u0142a <span class=\"_ _11\"> </span>pogorszenia <span class=\"_ _11\"> </span>czynnik\u00f3w <span class=\"_ _11\"> </span>makroekonomiczny<span class=\"_ _4\"></span>ch <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>stopniu <span class=\"_ _15\"> </span>uzasadniaj\u0105cym <span class=\"_ _11\"> </span>uwzgl\u0119dnienie <span class=\"_ _11\"> </span>czynnika looking forwar<span class=\"_ _4\"></span>d<span class=\"ff2\"> <span class=\"ff3\">na dzie\u0144 ko\u0144cz\u0105c<span class=\"_ _4\"></span>y okres spraw<span class=\"_ _4\"></span>ozdawczy <span class=\"_ _4\"></span>tj. na 31 <span class=\"_ _4\"></span>grudnia 2023<span class=\"_ _4\"></span> r.<span class=\"_ _3c\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"><span class=\"ff2\"> </span></span></span>Poni\u017csza tabela prz<span class=\"_ _4\"></span>edstawia zmi<span class=\"_ _4\"></span>an\u0119 stanu nale\u017cn<span class=\"_ _4\"></span>o\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w wyc<span class=\"_ _4\"></span>enianych <span class=\"_ _4\"></span>w zamortyz<span class=\"_ _4\"></span>owanym koszci<span class=\"_ _4\"></span>e<span class=\"ff2\">. </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Warto\u015b\u0107 br<span class=\"_ _4\"></span>utto na 1 stycznia<span class=\"ff2\"> </span>466<span class=\"ls0\"> </span>435<span class=\"ls0\"> </span>Zmiana stanu <span class=\"_ _4\"></span>nale\u017cno\u015bci <span class=\"ff2\"> </span>95<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Wykorzystanie od<span class=\"_ _4\"></span>pisu w okr<span class=\"_ _4\"></span>esie (4) - Nota 10.2 Warto\u015b\u0107 br<span class=\"_ _4\"></span>utto na 31 grudni<span class=\"_ _4\"></span>a<span class=\"ff1 fc0\"> </span>557<span class=\"ls0\"> </span>466<span class=\"ls0\"> </span>Poni\u017csza <span class=\"_ _19\"> </span>tabela <span class=\"_ _11\"> </span>przedstawia  zmian\u0119 <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>szac<span class=\"_ _4\"></span>owania <span class=\"_ _10\"> </span>oczekiwan<span class=\"_ _4\"></span>ej <span class=\"_ _10\"> </span>straty <span class=\"_ _10\"> </span>kredytowej <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _10\"> </span>nale\u017cno\u015bci <span class=\"_ _10\"> </span>od <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>dbiorc<span class=\"_ _4\"></span>\u00f3w wycenianych w z<span class=\"_ _4\"></span>amortyzowa<span class=\"_ _4\"></span>nym koszcie.<span class=\"_ _4\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Odpis <span class=\"_ _4\"></span>z tytu\u0142u oczekiwanej str<span class=\"_ _4\"></span>aty kredytow<span class=\"_ _4\"></span>ej na 1 styc<span class=\"_ _4\"></span>znia<span class=\"ff2 fc0\"> </span>39<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>Zmiana odpisu w <span class=\"ff3\">okr<span class=\"_ _4\"></span>esie uj\u0119<span class=\"_ _4\"></span>ta w rachunku<span class=\"_ _4\"></span> wynik\u00f3w<span class=\"ff2\"> </span></span>4 3 Wykorzystanie od<span class=\"_ _4\"></span>pisu w okr<span class=\"_ _4\"></span>esie (4) - Nota 10.2 Odpis <span class=\"_ _4\"></span>z tytu\u0142u oczekiwanej str<span class=\"_ _4\"></span>aty kredytow<span class=\"_ _4\"></span>ej na 31 gr<span class=\"_ _4\"></span>udnia <span class=\"ff1 fc0\"> </span>39<span class=\"ls0\"> </span>39<span class=\"ls0\"> </span>Na dzie\u0144 <span class=\"_ _3\"></span>31 grudnia 2<span class=\"_ _3\"></span>023 r. kwot<span class=\"_ _3\"></span>a wierzytelno\u015bci spornych wynosi 30 <span class=\"_ _3\"></span>mln PLN <span class=\"_ _3\"></span>(na dzie\u0144 <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span><span class=\"ff2\">grudnia <span class=\"_ _3\"></span>2022 r. <span class=\"_ _3\"></span>36 mln <span class=\"_ _3\"></span>PLN). </span>Grupa <span class=\"_ _14\"> </span>Kapita\u0142owa <span class=\"_ _15\"> </span>pro<span class=\"_ _3\"></span>wadzi <span class=\"_ _15\"> </span>dzia\u0142ania <span class=\"_ _14\"> </span>zmierzaj\u0105ce <span class=\"_ _15\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>odzys<span class=\"_ _4\"></span>kania <span class=\"_ _14\"> </span>tych <span class=\"_ _14\"> </span>wierzytelno\u015bci <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>wyja\u015bnienia <span class=\"_ _14\"> </span>zasadno\u015bci dochodzenia r<span class=\"_ _4\"></span>oszcze\u0144.<span class=\"ff2\"> </span>Nota 10.2 <span class=\"ff4\">Nale<span class=\"_ _4\"></span>\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w<span class=\"ff1\"> </span></span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Nale\u017cno\u015bci <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _2\"> </span>odbiorc\u00f3w <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _2\"> </span>si\u0119  p<span class=\"_ _4\"></span>ocz\u0105tkow<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>w  <span class=\"ff2\">ceni<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>transakcyjnej <span class=\"_ _2\"> </span><span class=\"ff3\">(chyba, <span class=\"_ _2\"> </span>\u017ce <span class=\"_ _2\"> </span>nale\u017cno\u015b\u0107 <span class=\"_ _2\"> </span>zawiera <span class=\"_ _2\"> </span>istotny <span class=\"_ _2\"> </span>komponen<span class=\"_ _4\"></span>t </span></span>finansowy p<span class=\"_ _4\"></span>odlegaj\u0105cy wydzi<span class=\"_ _4\"></span>eleniu, na<span class=\"_ _4\"></span> skutek czego nal<span class=\"_ _4\"></span>e\u017cno\u015b\u0107 je<span class=\"_ _4\"></span>st pocz\u0105tkowo ujm<span class=\"_ _4\"></span>owana w <span class=\"_ _4\"></span>warto\u015bc<span class=\"ff2\">i godziwej). </span>Po pocz\u0105tkowym<span class=\"_ _4\"></span> uj\u0119ciu nale\u017cn<span class=\"_ _4\"></span>o\u015bci od odbi<span class=\"_ _4\"></span>orc\u00f3w wycenia <span class=\"_ _4\"></span>si\u0119<span class=\"ff2\"> </span>w nast\u0119pu<span class=\"_ _4\"></span>j\u0105cy spos\u00f3b<span class=\"ff2\">: </span>-<span class=\"ffc\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">nale\u017cno\u015bci <span class=\"_ _1d\"> </span>nieprzekazywane <span class=\"_ _1d\"> </span>do <span class=\"_ _1d\"> </span>faktoringu <span class=\"_ _1d\"> </span>pe\u0142nego <span class=\"_ _1d\"> </span>i <span class=\"_ _22\"> </span>nieoparte <span class=\"_ _1d\"> </span>o <span class=\"_ _1d\"> </span>formu\u0142\u0119 <span class=\"_ _1d\"> </span>ce<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _1d\"> </span>M+*<span class=\"_ _3\"></span><span class=\"ff2\">: <span class=\"_ _22\"> </span>w <span class=\"_ _1d\"> </span> </span>wysoko\u015bci<span class=\"_ _4\"></span> </span></span>zamortyzowane<span class=\"_ _4\"></span>go <span class=\"_ _15\"> </span>kosztu <span class=\"_ _11\"> </span>z<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span><span class=\"ff3\">uwzgl\u0119dnieniem <span class=\"_ _11\"> </span>odpis\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>oczekiwane</span>j <span class=\"_ _15\"> </span>straty <span class=\"_ _15\"> </span>kredyt<span class=\"_ _4\"></span>owej <span class=\"_ _15\"> </span><span class=\"ff3\">(ECL). <span class=\"_ _11\"> </span>Nale\u017cno\u015bci </span>od<span class=\"ls0\"> <span class=\"ff3\">odbiorc<span class=\"_ _4\"></span>\u00f3w z dat\u0105 z<span class=\"_ _4\"></span>apadalno\u015b<span class=\"_ _4\"></span>ci poni\u017cej 12<span class=\"_ _4\"></span> miesi\u0119cy <span class=\"_ _4\"></span>od dnia powstania nie p<span class=\"_ _4\"></span>odlegaj\u0105 dyskon<span class=\"_ _4\"></span>towa<span class=\"_ _4\"></span>niu.<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">nale\u017cno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _f\"></span>przekazywan<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>do <span class=\"_ _3\"></span>faktoringu <span class=\"_ _f\"></span>pe\u0142nego<span class=\"ff2\">: <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span></span>warto\u015bci <span class=\"_ _3\"></span>godziwej<span class=\"ff2\"> <span class=\"_ _f\"></span>przez <span class=\"_ _f\"></span>wynik <span class=\"_ _3\"></span>finansowy, <span class=\"_ _f\"></span></span>gdzie <span class=\"_ _f\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>godziwa </span></span>ustalana jest w <span class=\"_ _4\"></span>wysoko\u015bci ich wa<span class=\"_ _4\"></span>rto\u015bci bila<span class=\"_ _4\"></span>nsowej pomni<span class=\"_ _4\"></span>ejszonej <span class=\"_ _4\"></span>o koszty wyna<span class=\"_ _4\"></span>grodzenia fakt<span class=\"_ _4\"></span>ora, na <span class=\"_ _4\"></span>kt\u00f3re sk\u0142adaj\u0105 si<span class=\"_ _4\"></span>\u0119 m.in. <span class=\"_ _3\"></span>koszty o<span class=\"_ _3\"></span>dsetk<span class=\"_ _4\"></span>owe <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>koszt <span class=\"_ _3\"></span>prz<span class=\"_ _4\"></span>ej\u0119cia <span class=\"_ _3\"></span>ryzyka.<span class=\"ff2\"> <span class=\"_ _3\"></span>Z</span>e <span class=\"_ _3\"></span>wzgl\u0119du <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>kr\u00f3tki te<span class=\"_ _3\"></span>rmin pomi\u0119dzy <span class=\"_ _3\"></span>przekaza<span class=\"_ _4\"></span>niem <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>faktora <span class=\"_ _3\"></span><span class=\"ff2\">a <span class=\"_ _3\"></span>jej </span>zap\u0142at\u0105  <span class=\"ff2\">oraz  </span>ze  wzgl\u0119du  na  niskie  ryzyko  kredytow<span class=\"_ _4\"></span>e  kontrahenta  (faktora)  war<span class=\"_ _4\"></span>to\u015b\u0107  godziwa  tych  nale\u017cno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _10\"> </span><span class=\"ff2\">nie </span>uwzgl\u0119dnia<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>wp\u0142ywu  tych <span class=\"_ _2\"> </span>czynnik\u00f3w.<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>Nale\u017cno\u015bci <span class=\"_ _12\"> </span>przekaz<span class=\"_ _4\"></span>ywane <span class=\"_ _2\"> </span>do<span class=\"_ _3\"></span><span class=\"ff2\"> </span>faktorin<span class=\"_ _4\"></span>gu <span class=\"_ _12\"> </span>pe\u0142nego <span class=\"_ _2\"> </span>s\u0105  wyzn<span class=\"_ _4\"></span>aczane <span class=\"_ _12\"> </span>do  ka<span class=\"_ _4\"></span>tegorii<span class=\"_ _4\"></span> aktyw\u00f3w  finansowych  wycenianych  w  warto<span class=\"_ _3\"></span>\u015bci  godziwej  przez  wynik  finansowy <span class=\"_ _10\"> </span>obowi\u0105zkow<span class=\"_ _4\"></span>o,  poniewa\u017c  zosta\u0142y zakwalifikowane do modelu biznesowego, w <span class=\"_ _3\"></span>ramach <span class=\"ff3\">kt\u00f3rego przep\u0142ywy s\u0105<span class=\"_ _3\"></span></span> <span class=\"ff3\">realiz<span class=\"_ _4\"></span>owane wy\u0142\u0105cznie w drodze <span class=\"_ _3\"></span>sprzeda\u017c<span class=\"_ _4\"></span>y </span>aktyw\u00f3w finans<span class=\"_ _4\"></span>owych.<span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">nale\u017cno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _2\"> </span>oparte <span class=\"_ _1\"> </span>o <span class=\"_ _2\"> </span>formu\u0142\u0119 <span class=\"_ _1\"> </span>cenow\u0105 <span class=\"_ _2\"> </span>M+<span class=\"ff2\">: <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span></span>warto\u015bci <span class=\"_ _2\"> </span>godziwej<span class=\"ff2\"> <span class=\"_ _1\"> </span>p</span>rzez <span class=\"_ _1\"> </span>wynik <span class=\"_ _2\"> </span>finansowy, <span class=\"_ _1\"> </span>gdzie <span class=\"_ _2\"> </span>warto\u015b\u0107 <span class=\"_ _1\"> </span>godziwa <span class=\"_ _2\"> </span><span class=\"ff2\">jest </span></span></span>ustalana <span class=\"_ _11\"> </span>jako <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _11\"> </span>nominalna <span class=\"_ _11\"> </span>(t<span class=\"_ _3\"></span>j. <span class=\"_ _11\"> </span>po <span class=\"_ _15\"> </span>cenie <span class=\"_ _15\"> </span>z <span class=\"_ _11\"> </span>faktury <span class=\"_ _15\"> </span>sprzeda\u017cy) <span class=\"_ _11\"> </span>skorygowana <span class=\"_ _11\"> </span>o <span class=\"_ _15\"> </span>wp\u0142yw <span class=\"_ _11\"> </span>ryzyka <span class=\"_ _15\"> </span>ryn<span class=\"_ _3\"></span><span class=\"ff2\">kowego </span>i kredytoweg<span class=\"_ _4\"></span>o. <span class=\"_ _1\"> </span>Korekta <span class=\"_ _0\"></span>z <span class=\"ff3\">tytu\u0142u <span class=\"_ _0\"> </span>ryzyka <span class=\"_ _1\"> </span>rynkowego <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>bliczan<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>jako <span class=\"_ _1\"> </span>r\u00f3\u017cnica <span class=\"_ _0\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>aktualn\u0105 <span class=\"_ _0\"></span>cen\u0105 <span class=\"_ _1\"> </span>ryn<span class=\"_ _3\"></span>kow\u0105 <span class=\"_ _0\"></span>dla </span>danego <span class=\"_ _3\"></span>okresu <span class=\"_ _3\"></span>kwotowania <span class=\"_ _3\"></span>z pr<span class=\"_ _3\"></span>zysz\u0142o\u015bci <span class=\"_ _3\"></span>(dla <span class=\"_ _3\"></span>okresu, w <span class=\"_ _3\"></span>kt\u00f3<span class=\"_ _3\"></span>rym <span class=\"_ _3\"></span>nast\u0105pi <span class=\"_ _3\"></span>ostateczn<span class=\"ff2\">e <span class=\"_ _3\"></span>ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>enie <span class=\"_ _3\"></span>ceny <span class=\"_ _3\"></span>rozliczenia) <span class=\"_ _3\"></span>a <span class=\"ff3\">cen\u0105,<span class=\"_ _4\"></span> </span></span>po jakiej nale\u017cno\u015b\u0107 zosta\u0142a uj\u0119ta w ksi\u0119gach rachunkowych (prze<span class=\"_ _4\"></span>mno\u017cona przez wolumen sprzed<span class=\"_ _4\"></span>a\u017cy). Korekta z tytu\u0142u ryzyka <span class=\"_ _0\"></span>kredytowego <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>obliczana <span class=\"_ _0\"></span>w <span class=\"ff3\">spos\u00f3b <span class=\"_ _1\"> </span>analogiczny <span class=\"_ _0\"></span>do <span class=\"_ _0\"> </span>kalkulacji <span class=\"_ _0\"></span>oc<span class=\"_ _3\"></span></span>zekiwan<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>straty <span class=\"_ _0\"> </span>kredytowej <span class=\"_ _0\"></span>dla <span class=\"ff3\">nale\u017cno\u015bci </span>handlowych <span class=\"_ _f\"></span>wycenianych <span class=\"_ _f\"></span><span class=\"ls28\">wg<span class=\"_ _3\"></span></span> za<span class=\"_ _4\"></span>mortyzowan<span class=\"_ _4\"></span>ego <span class=\"_ _f\"></span>kosztu. <span class=\"_ _0\"></span><span class=\"ls45\">Na</span><span class=\"ff3\">le\u017cno\u015bci <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>part<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>formu\u0142\u0119 <span class=\"_ _f\"></span>cenow\u0105<span class=\"ff2\"> <span class=\"_ _0\"></span></span>M+ <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>wyznaczane <span class=\"_ _f\"></span>do </span>kategorii <span class=\"_ _2\"> </span>aktyw\u00f3w <span class=\"_ _2\"> </span>finansowych<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>wycenianych <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _2\"> </span>g<span class=\"_ _3\"></span>odziwej <span class=\"_ _2\"> </span>przez <span class=\"_ _1\"> </span>wynik  fina<span class=\"_ _4\"></span>nsowy <span class=\"_ _2\"> </span>obowi\u0105zkow<span class=\"_ _4\"></span>o, <span class=\"_ _2\"> </span>poniewa\u017c nale\u017cno\u015bci <span class=\"_ _2\"> </span>te  nie  z<span class=\"_ _4\"></span>daj\u0105 <span class=\"_ _12\"> </span>testu <span class=\"_ _12\"> </span>SPPI <span class=\"_ _2\"> </span>(tj.<span class=\"_ _3\"></span><span class=\"ff2\">  </span>t<span class=\"_ _4\"></span>estu  um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wnych <span class=\"_ _2\"> </span>przep\u0142yw\u00f3w  pi<span class=\"_ _4\"></span>eni\u0119\u017cnych<span class=\"_ _4\"></span>)  z<span class=\"_ _4\"></span>e  wzgl\u0119<span class=\"_ _4\"></span>du <span class=\"_ _2\"> </span>wyst\u0119puj\u0105cy  w <span class=\"_ _2\"> </span>nich element zmiany c<span class=\"_ _4\"></span>eny po dniu <span class=\"_ _4\"></span>pocz\u0105<span class=\"_ _4\"></span>tkowego uj\u0119cia <span class=\"_ _4\"></span>nale\u017cno\u015bci.<span class=\"ff2\"> </span>Nale\u017cno\u015bci <span class=\"_ _3\"></span>wyceniane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>godziwej <span class=\"_ _3\"></span>mog\u0105 <span class=\"_ _3\"></span>podlega\u0107 wycenie <span class=\"_ _3\"></span>zar\u00f3wno <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ytu\u0142u<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>stosowanej <span class=\"_ _3\"></span>formu\u0142y <span class=\"_ _3\"></span>cenowej M<span class=\"_ _3\"></span>+ <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>z tytu\u0142u <span class=\"_ _3\"></span>przekazania <span class=\"_ _3\"></span>do f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>oringu. <span class=\"_ _3\"></span>Wycen <span class=\"_ _3\"></span>tych <span class=\"_ _3\"></span>dokonuj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>niezale\u017cnie od <span class=\"_ _3\"></span>siebie. <span class=\"_ _3\"></span>Skutek <span class=\"_ _3\"></span>obydwu <span class=\"_ _3\"></span>wycen <span class=\"_ _3\"></span>ujmuje <span class=\"_ _3\"></span>si\u0119 w<span class=\"_ _f\"></span><span class=\"ff2\"> wyniku </span>finansowym w poz<span class=\"_ _4\"></span>osta\u0142ych pr<span class=\"_ _4\"></span>zychodach<span class=\"_ _4\"></span>/ (kosztach) <span class=\"_ _4\"></span>operacyjnych<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>* <span class=\"ff5 ls0\">formu\u0142<span class=\"_ _3\"></span>a cenowa <span class=\"_ _3\"></span>M+<span class=\"ff2\"> <span class=\"ff3\">oznacza, <span class=\"_ _3\"></span>\u017ce<span class=\"ff6\"> </span></span></span>dla <span class=\"_ _3\"></span>poszczeg\u00f3<span class=\"_ _3\"></span>lnych transakcji <span class=\"_ _3\"></span>sprzeda\u017cy prod<span class=\"_ _3\"></span>ukt\u00f3w<span class=\"_ _3\"></span> miedzi i <span class=\"_ _3\"></span>srebra ostate<span class=\"_ _3\"></span>czna cena sprz<span class=\"_ _3\"></span>eda\u017cy jest u<span class=\"_ _3\"></span>stalana po <span class=\"_ _3\"></span>dniu<span class=\"_ _4\"></span> </span>uj\u0119cia <span class=\"_ _1\"> </span>sprzed<span class=\"_ _3\"></span>a\u017cy, <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>op<span class=\"_ _3\"></span>arciu <span class=\"_ _0\"> </span>n<span class=\"_ _3\"></span>p. <span class=\"_ _0\"> </span>o <span class=\"_ _1\"> </span>\u015bredni\u0105<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>notow<span class=\"_ _3\"></span>a\u0144 <span class=\"_ _0\"> </span>gie\u0142do<span class=\"_ _3\"></span>wych <span class=\"_ _0\"> </span>da<span class=\"_ _3\"></span>nego <span class=\"_ _0\"> </span>metal<span class=\"_ _3\"></span>u <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>miesi<span class=\"_ _3\"></span>\u0105ca <span class=\"_ _0\"> </span>sprze<span class=\"_ _3\"></span>da\u017cy <span class=\"_ _0\"> </span>lu<span class=\"_ _3\"></span>b <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>miesi\u0105ca <span class=\"_ _1\"> </span>nast<span class=\"_ _3\"></span>\u0119puj\u0105ceg<span class=\"_ _0\"> </span>o <span class=\"_ _0\"> </span>p<span class=\"_ _3\"></span>o <span class=\"_ _0\"> </span>mie<span class=\"_ _3\"></span>si\u0105cu sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff6 fs6\">. </span>Grupa  nara\u017cona  jest  na  ryzyko  kredytow<span class=\"ff2\">e  oraz  ryzyko  walutowe  </span>zwi\u0105zane<span class=\"ff2\">  </span>z  nale\u017cno\u015bci<span class=\"ff2 ls22\">ami<span class=\"ls0\">  </span></span>od  odbiorc\u00f3w.  Zarz<span class=\"_ _4\"></span>\u0105dzanie ryzykiem <span class=\"_ _3\"></span>kredytowym <span class=\"_ _3\"></span>oraz <span class=\"_ _f\"></span>ocen\u0119 <span class=\"_ _f\"></span>jako\u015bci <span class=\"_ _f\"></span>kredytowej <span class=\"_ _3\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>przedstawion<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span><span class=\"ff2 ls28\">w <span class=\"_ _f\"></span><span class=\"ls0\">Nocie <span class=\"_ _f\"></span>7.5.2.3. <span class=\"_ _f\"></span>Informacje <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>te<span class=\"_ _3\"></span>ma<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span>ryzyka </span></span>walutowego prze<span class=\"_ _4\"></span>dstawiono w N<span class=\"_ _4\"></span>ocie 7.5.1.3.<span class=\"_ _4\"></span> Poni\u017csza tabela prz<span class=\"_ _4\"></span>edstawia war<span class=\"_ _4\"></span>to\u015b\u0107 bilans<span class=\"_ _4\"></span>ow\u0105 nale\u017cn<span class=\"_ _4\"></span>o\u015bci od odbiorc<span class=\"_ _4\"></span>\u00f3w oraz kwot\u0119 <span class=\"_ _4\"></span>oczekiwane<span class=\"_ _4\"></span>j straty kred<span class=\"_ _4\"></span>ytowej:<span class=\"ff2\"> </span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022<span class=\"_ _4\"></span> Nale\u017cno\u015bci wyc<span class=\"_ _4\"></span>eniane w zamor<span class=\"_ _4\"></span>tyzowanym <span class=\"_ _4\"></span>koszcie<span class=\"ff2\"> </span>- <span class=\"ff3\">warto\u015b\u0107 brutt<span class=\"_ _4\"></span>o<span class=\"ff2\"> </span></span> <span class=\"lse\">557</span>  <span class=\"lse\">466</span> Odpis na oczek<span class=\"_ _4\"></span>iwan\u0105 strat\u0119 <span class=\"_ _4\"></span>kredytow\u0105 <span class=\"ff2\"> </span>( 39) ( 39) Nale\u017cno\u015bci wyc<span class=\"_ _4\"></span>eniane w zamor<span class=\"_ _4\"></span>tyzowanym <span class=\"_ _4\"></span>koszcie<span class=\"ff2\"> </span>- <span class=\"ff3\">warto\u015b\u0107 nett<span class=\"_ _4\"></span>o<span class=\"ff2\"> </span></span> <span class=\"lse\">518</span>  <span class=\"lse\">427</span> Nale\u017cno\u015bci wyc<span class=\"_ _4\"></span>eniane w wart<span class=\"_ _4\"></span>o\u015bci godziwej<span class=\"ff2\"> </span> <span class=\"lse\">414</span>  <span class=\"lse\">751</span> Nota 10.4 Razem  <span class=\"lsf\">932</span> 1 178 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _1\"> </span>stosuje <span class=\"_ _1\"> </span>model <span class=\"_ _2\"> </span>uproszcz<span class=\"_ _4\"></span>ony <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>kalkulacji <span class=\"_ _2\"> </span>odpis\u00f3w <span class=\"_ _0\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _1\"> </span>utraty <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>dla <span class=\"_ _2\"> </span>nale\u017cno\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _1\"> </span>odbiorc\u00f3w <span class=\"_ _1\"> </span>(bez wzgl\u0119du <span class=\"_ _11\"> </span>na <span class=\"_ _15\"> </span>termin <span class=\"_ _11\"> </span>zapadalno\u015b<span class=\"_ _4\"></span>ci). <span class=\"_ _15\"> </span>Oczekiwana <span class=\"_ _11\"> </span>strata <span class=\"_ _11\"> </span>kredytowa <span class=\"_ _11\"> </span>dla <span class=\"_ _11\"> </span>nale\u017cno\u015bci <span class=\"_ _11\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _11\"> </span>odbiorc\u00f3w <span class=\"_ _11\"> </span>jest <span class=\"_ _15\"> </span>kalku<span class=\"_ _4\"></span>lowana<span class=\"_ _4\"></span> na<span class=\"ls0\"> <span class=\"ff3\">najbli\u017cszy <span class=\"_ _15\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>ko\u0144cz\u0105cy <span class=\"_ _14\"> </span>okres <span class=\"_ _14\"> </span>sprawozdawczy <span class=\"_ _15\"> </span>po <span class=\"_ _14\"> </span>momencie <span class=\"_ _14\"> </span>uj\u0119cia <span class=\"_ _14\"> </span>nale\u017cno\u015bci <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>sprawozdaniu <span class=\"_ _14\"> </span>z</span> sytuacji </span>finansowej <span class=\"_ _1\"> </span>oraz <span class=\"_ _1\"> </span>jest <span class=\"_ _2\"> </span>aktualizowana<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>ka\u017cdy <span class=\"_ _1\"> </span>kolejny <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _1\"> </span>ko\u0144cz\u0105cy <span class=\"_ _1\"> </span>okres <span class=\"_ _2\"> </span>sprawozdawczy.<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>Dla <span class=\"_ _0\"> </span>ce<span class=\"_ _3\"></span>l\u00f3w <span class=\"_ _1\"> </span>oszacowania<span class=\"_ _4\"></span> oczekiwanej <span class=\"_ _f\"></span>straty <span class=\"_ _0\"></span>kredy<span class=\"_ _4\"></span>towej <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>od <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _f\"></span>jednostki <span class=\"_ _f\"></span>Gr<span class=\"_ _3\"></span>upy <span class=\"_ _0\"></span>wykorzy<span class=\"_ _4\"></span>stuj\u0105 <span class=\"_ _f\"></span>macierze <span class=\"_ _f\"></span>rezerw <span class=\"_ _0\"></span>(<span class=\"ff6\">provision </span>matrix<span class=\"ff2\">) <span class=\"_ _0\"></span>zbudowane <span class=\"_ _0\"></span>w oparciu <span class=\"_ _0\"></span>o <span class=\"ff3\">historyczne <span class=\"_ _0\"></span>poziomy <span class=\"_ _1\"> </span>sp\u0142acalno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _0\"></span>kontrahent<span class=\"_ _4\"></span>\u00f3w, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _0\"></span>poddawane </span></span>okresowej rekalibr<span class=\"_ _4\"></span>acji w celu akt<span class=\"_ _4\"></span>ualizacji.  Grupa  prz<span class=\"_ _4\"></span>yj\u0119\u0142a  za\u0142o\u017cenie, <span class=\"_ _2\"> </span>\u017ce  ryzyko  nale\u017cn<span class=\"_ _4\"></span>o\u015bci  cha<span class=\"_ _4\"></span>rakteryzowane  jest <span class=\"_ _2\"> </span>przez  liczb\u0119  dni  o<span class=\"_ _4\"></span>p\u00f3\u017anienia  i <span class=\"_ _2\"> </span>te<span class=\"_ _3\"></span>n  pa<span class=\"_ _4\"></span>rametr<span class=\"_ _4\"></span> determinuje <span class=\"_ _3\"></span>szacowane <span class=\"_ _3\"></span>PD, <span class=\"_ _f\"></span>czyli <span class=\"_ _f\"></span>prawdopodobie\u0144stwo <span class=\"_ _3\"></span>op\u00f3\u017anienia <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>nale\u017cno\u015bci <span class=\"_ _f\"></span>handlowych <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"ls1b\">co</span> najmniej <span class=\"_ _f\"></span>90 </span>dni. Na potrzeby estymacji PD wyodr\u0119bniono 5 grup ryzyka w <span class=\"_ _3\"></span>oparciu o kryterium dni op\u00f3\u017anie<span class=\"_ _3\"></span><span class=\"ff2\">nia w </span>terminie p\u0142atno\u015bci, zgodnie z <span class=\"ff3\">prz<span class=\"_ _4\"></span>edzia\u0142ami przeds<span class=\"_ _4\"></span>tawionymi <span class=\"_ _4\"></span>poni\u017cej jako \u201eWa<span class=\"_ _4\"></span>\u017cne osz<span class=\"_ _4\"></span>acowania i za\u0142o\u017c<span class=\"_ _4\"></span>enia\u201d. <span class=\"ff2\"> </span></span>Za <span class=\"_ _3\"></span>zdarzenie <span class=\"_ _3\"></span>niewyp\u0142acalno\u015bci <span class=\"_ _3\"></span>(<span class=\"ff6\">default</span>) <span class=\"_ _f\"></span>uznaje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>brak <span class=\"_ _3\"></span>wywi\u0105zania <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>ze <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _3\"></span>przez <span class=\"_ _3\"></span>kontrahenta <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>up\u0142ywie<span class=\"_ _4\"></span> 90<span class=\"ls0\"> <span class=\"ff3\">dni <span class=\"_ _f\"></span>od <span class=\"_ _f\"></span>dnia <span class=\"_ _0\"></span>wymagaln<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _f\"></span>nale\u017cno\u015bci. <span class=\"_ _3\"></span>W <span class=\"_ _0\"></span>celu <span class=\"_ _3\"></span>obliczenia <span class=\"_ _f\"></span>odpisu <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _3\"></span>oczekiwanej <span class=\"_ _f\"></span>straty <span class=\"_ _f\"></span>kredytowej <span class=\"_ _3\"></span>uwzgl\u0119dnia </span></span>si\u0119 tak\u017ce zab<span class=\"_ _4\"></span>ezpieczenia przypis<span class=\"_ _4\"></span>uj\u0105c poszcz<span class=\"_ _4\"></span>eg\u00f3lnym typ<span class=\"_ _4\"></span>om zabe<span class=\"_ _4\"></span>zpiecze\u0144 ocz<span class=\"_ _4\"></span>ekiwan\u0105 stop<span class=\"_ _4\"></span>\u0119 odzysku.<span class=\"ff2\"> </span>Ponadto, <span class=\"_ _19\"> </span>w <span class=\"_ _10\"> </span>kalkulacji <span class=\"_ _10\"> </span>ECL <span class=\"_ _10\"> </span>uwzgl\u0119dnia  si\u0119 <span class=\"_ _10\"> </span>informacje <span class=\"_ _10\"> </span>dotycz\u0105ce  przysz\u0142o\u015bci<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _19\"> </span>w <span class=\"_ _11\"> </span>stosowan<span class=\"_ _4\"></span>ych  parametrach <span class=\"_ _10\"> </span>modelu </span>szacowania <span class=\"_ _0\"></span>strat <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>cz<span class=\"_ _4\"></span>ekiwanych,<span class=\"_ _4\"></span> <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>przez <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _1\"> </span>bazowych <span class=\"_ _0\"> </span>wsp\u00f3<span class=\"_ _3\"></span>\u0142czynnik<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _0\"> </span>prawdopodobie\u0144stwa <span class=\"_ _0\"></span>niewyp\u0142acalno\u015bci. Oznacza <span class=\"_ _f\"></span>to<span class=\"_ _3\"></span>, <span class=\"_ _f\"></span>\u017ce <span class=\"_ _1\"> </span>je\u017celi <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wyniku <span class=\"_ _f\"></span>analizy <span class=\"_ _0\"></span>danych <span class=\"_ _0\"></span>makroekonomic<span class=\"_ _4\"></span>znych <span class=\"_ _0\"></span>takich <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>np.: <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bie\u017c\u0105ca <span class=\"_ _0\"></span>dynamika <span class=\"_ _0\"></span>PKB, <span class=\"_ _f\"></span>warto\u015b\u0107 in<span class=\"ff3 ls0\">flacji, <span class=\"_ _3\"></span>wska\u017anik <span class=\"_ _3\"></span>bezrobocia <span class=\"_ _3\"></span>czy <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>WIG, <span class=\"_ _3\"></span>Grupa <span class=\"_ _3\"></span>uzna, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>nast\u0105pi\u0142o <span class=\"_ _3\"></span>ich <span class=\"_ _f\"></span>pogorszenie <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>poprzedniego </span>okresu, <span class=\"_ _1\"> </span>w <span class=\"_ _0\"></span>kalkulacji <span class=\"_ _1\"> </span>ECL <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _1\"> </span>czynnik <span class=\"_ _1\"> </span><span class=\"ff6\">looking <span class=\"_ _1\"> </span>forward</span>,<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>koryguj\u0105cy <span class=\"_ _0\"> </span>ryzyko <span class=\"_ _1\"> </span>zwi\u0105zane <span class=\"_ _0\"></span>ze <span class=\"_ _1\"> </span>spadkiem <span class=\"_ _0\"></span>odzysk\u00f3w z <span class=\"ff3\">nale\u017cno\u015bci. <span class=\"_ _f\"></span>Mimo <span class=\"_ _0\"></span>pogorszenia</span> <span class=\"_ _0\"></span><span class=\"ff3\">dynamiki <span class=\"_ _0\"></span>PKB, <span class=\"_ _0\"></span>bior\u0105c <span class=\"_ _0\"> </span>po<span class=\"_ _3\"></span>d <span class=\"_ _f\"></span>uwag\u0119 <span class=\"_ _1\"> </span>wyhamowanie <span class=\"_ _f\"></span>inflacji, <span class=\"_ _0\"></span>korzystne <span class=\"_ _0\"></span>kszta\u0142towanie <span class=\"_ _0\"></span>si\u0119 </span>wska\u017anik\u00f3w <span class=\"_ _3\"></span>bezrobocia <span class=\"_ _3\"></span>oraz <span class=\"_ _f\"></span>prognozowane <span class=\"_ _3\"></span>istotne <span class=\"_ _3\"></span>odbicie <span class=\"_ _f\"></span>wzrostu<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>gospodarcze<span class=\"_ _4\"></span>go <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>r., <span class=\"_ _3\"></span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _3\"></span>Dominuj\u0105ca<span class=\"_ _4\"></span> nie <span class=\"_ _15\"> </span>stwierdzi\u0142a <span class=\"_ _11\"> </span>pogorszenia <span class=\"_ _11\"> </span>czynnik\u00f3w <span class=\"_ _11\"> </span>makroekonomiczny<span class=\"_ _4\"></span>ch <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>stopniu <span class=\"_ _15\"> </span>uzasadniaj\u0105cym <span class=\"_ _11\"> </span>uwzgl\u0119dnienie <span class=\"_ _11\"> </span>czynnika looking forwar<span class=\"_ _4\"></span>d<span class=\"ff2\"> <span class=\"ff3\">na dzie\u0144 ko\u0144cz\u0105c<span class=\"_ _4\"></span>y okres spraw<span class=\"_ _4\"></span>ozdawczy <span class=\"_ _4\"></span>tj. na 31 <span class=\"_ _4\"></span>grudnia 2023<span class=\"_ _4\"></span> r.<span class=\"_ _3c\"> </span></span></span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Nale\u017cno\u015bci <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _2\"> </span>odbiorc\u00f3w <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _2\"> </span>si\u0119  p<span class=\"_ _4\"></span>ocz\u0105tkow<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>w  <span class=\"ff2\">ceni<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>transakcyjnej <span class=\"_ _2\"> </span><span class=\"ff3\">(chyba, <span class=\"_ _2\"> </span>\u017ce <span class=\"_ _2\"> </span>nale\u017cno\u015b\u0107 <span class=\"_ _2\"> </span>zawiera <span class=\"_ _2\"> </span>istotny <span class=\"_ _2\"> </span>komponen<span class=\"_ _4\"></span>t </span></span>finansowy p<span class=\"_ _4\"></span>odlegaj\u0105cy wydzi<span class=\"_ _4\"></span>eleniu, na<span class=\"_ _4\"></span> skutek czego nal<span class=\"_ _4\"></span>e\u017cno\u015b\u0107 je<span class=\"_ _4\"></span>st pocz\u0105tkowo ujm<span class=\"_ _4\"></span>owana w <span class=\"_ _4\"></span>warto\u015bc<span class=\"ff2\">i godziwej). </span>Po pocz\u0105tkowym<span class=\"_ _4\"></span> uj\u0119ciu nale\u017cn<span class=\"_ _4\"></span>o\u015bci od odbi<span class=\"_ _4\"></span>orc\u00f3w wycenia <span class=\"_ _4\"></span>si\u0119<span class=\"ff2\"> </span>w nast\u0119pu<span class=\"_ _4\"></span>j\u0105cy spos\u00f3b<span class=\"ff2\">: </span>-<span class=\"ffc\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">nale\u017cno\u015bci <span class=\"_ _1d\"> </span>nieprzekazywane <span class=\"_ _1d\"> </span>do <span class=\"_ _1d\"> </span>faktoringu <span class=\"_ _1d\"> </span>pe\u0142nego <span class=\"_ _1d\"> </span>i <span class=\"_ _22\"> </span>nieoparte <span class=\"_ _1d\"> </span>o <span class=\"_ _1d\"> </span>formu\u0142\u0119 <span class=\"_ _1d\"> </span>ce<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _1d\"> </span>M+*<span class=\"_ _3\"></span><span class=\"ff2\">: <span class=\"_ _22\"> </span>w <span class=\"_ _1d\"> </span> </span>wysoko\u015bci<span class=\"_ _4\"></span> </span></span>zamortyzowane<span class=\"_ _4\"></span>go <span class=\"_ _15\"> </span>kosztu <span class=\"_ _11\"> </span>z<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span><span class=\"ff3\">uwzgl\u0119dnieniem <span class=\"_ _11\"> </span>odpis\u00f3w <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>oczekiwane</span>j <span class=\"_ _15\"> </span>straty <span class=\"_ _15\"> </span>kredyt<span class=\"_ _4\"></span>owej <span class=\"_ _15\"> </span><span class=\"ff3\">(ECL). <span class=\"_ _11\"> </span>Nale\u017cno\u015bci </span>od<span class=\"ls0\"> <span class=\"ff3\">odbiorc<span class=\"_ _4\"></span>\u00f3w z dat\u0105 z<span class=\"_ _4\"></span>apadalno\u015b<span class=\"_ _4\"></span>ci poni\u017cej 12<span class=\"_ _4\"></span> miesi\u0119cy <span class=\"_ _4\"></span>od dnia powstania nie p<span class=\"_ _4\"></span>odlegaj\u0105 dyskon<span class=\"_ _4\"></span>towa<span class=\"_ _4\"></span>niu.<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">nale\u017cno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _f\"></span>przekazywan<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>do <span class=\"_ _3\"></span>faktoringu <span class=\"_ _f\"></span>pe\u0142nego<span class=\"ff2\">: <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span></span>warto\u015bci <span class=\"_ _3\"></span>godziwej<span class=\"ff2\"> <span class=\"_ _f\"></span>przez <span class=\"_ _f\"></span>wynik <span class=\"_ _3\"></span>finansowy, <span class=\"_ _f\"></span></span>gdzie <span class=\"_ _f\"></span>warto\u015b\u0107 <span class=\"_ _3\"></span>godziwa </span></span>ustalana jest w <span class=\"_ _4\"></span>wysoko\u015bci ich wa<span class=\"_ _4\"></span>rto\u015bci bila<span class=\"_ _4\"></span>nsowej pomni<span class=\"_ _4\"></span>ejszonej <span class=\"_ _4\"></span>o koszty wyna<span class=\"_ _4\"></span>grodzenia fakt<span class=\"_ _4\"></span>ora, na <span class=\"_ _4\"></span>kt\u00f3re sk\u0142adaj\u0105 si<span class=\"_ _4\"></span>\u0119 m.in. <span class=\"_ _3\"></span>koszty o<span class=\"_ _3\"></span>dsetk<span class=\"_ _4\"></span>owe <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>koszt <span class=\"_ _3\"></span>prz<span class=\"_ _4\"></span>ej\u0119cia <span class=\"_ _3\"></span>ryzyka.<span class=\"ff2\"> <span class=\"_ _3\"></span>Z</span>e <span class=\"_ _3\"></span>wzgl\u0119du <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>kr\u00f3tki te<span class=\"_ _3\"></span>rmin pomi\u0119dzy <span class=\"_ _3\"></span>przekaza<span class=\"_ _4\"></span>niem <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>faktora <span class=\"_ _3\"></span><span class=\"ff2\">a <span class=\"_ _3\"></span>jej </span>zap\u0142at\u0105  <span class=\"ff2\">oraz  </span>ze  wzgl\u0119du  na  niskie  ryzyko  kredytow<span class=\"_ _4\"></span>e  kontrahenta  (faktora)  war<span class=\"_ _4\"></span>to\u015b\u0107  godziwa  tych  nale\u017cno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _10\"> </span><span class=\"ff2\">nie </span>uwzgl\u0119dnia<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>wp\u0142ywu  tych <span class=\"_ _2\"> </span>czynnik\u00f3w.<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>Nale\u017cno\u015bci <span class=\"_ _12\"> </span>przekaz<span class=\"_ _4\"></span>ywane <span class=\"_ _2\"> </span>do<span class=\"_ _3\"></span><span class=\"ff2\"> </span>faktorin<span class=\"_ _4\"></span>gu <span class=\"_ _12\"> </span>pe\u0142nego <span class=\"_ _2\"> </span>s\u0105  wyzn<span class=\"_ _4\"></span>aczane <span class=\"_ _12\"> </span>do  ka<span class=\"_ _4\"></span>tegorii<span class=\"_ _4\"></span> aktyw\u00f3w  finansowych  wycenianych  w  warto<span class=\"_ _3\"></span>\u015bci  godziwej  przez  wynik  finansowy <span class=\"_ _10\"> </span>obowi\u0105zkow<span class=\"_ _4\"></span>o,  poniewa\u017c  zosta\u0142y zakwalifikowane do modelu biznesowego, w <span class=\"_ _3\"></span>ramach <span class=\"ff3\">kt\u00f3rego przep\u0142ywy s\u0105<span class=\"_ _3\"></span></span> <span class=\"ff3\">realiz<span class=\"_ _4\"></span>owane wy\u0142\u0105cznie w drodze <span class=\"_ _3\"></span>sprzeda\u017c<span class=\"_ _4\"></span>y </span>aktyw\u00f3w finans<span class=\"_ _4\"></span>owych.<span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">nale\u017cno<span class=\"_ _4\"></span>\u015bci <span class=\"_ _2\"> </span>oparte <span class=\"_ _1\"> </span>o <span class=\"_ _2\"> </span>formu\u0142\u0119 <span class=\"_ _1\"> </span>cenow\u0105 <span class=\"_ _2\"> </span>M+<span class=\"ff2\">: <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span></span>warto\u015bci <span class=\"_ _2\"> </span>godziwej<span class=\"ff2\"> <span class=\"_ _1\"> </span>p</span>rzez <span class=\"_ _1\"> </span>wynik <span class=\"_ _2\"> </span>finansowy, <span class=\"_ _1\"> </span>gdzie <span class=\"_ _2\"> </span>warto\u015b\u0107 <span class=\"_ _1\"> </span>godziwa <span class=\"_ _2\"> </span><span class=\"ff2\">jest </span></span></span>ustalana <span class=\"_ _11\"> </span>jako <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _11\"> </span>nominalna <span class=\"_ _11\"> </span>(t<span class=\"_ _3\"></span>j. <span class=\"_ _11\"> </span>po <span class=\"_ _15\"> </span>cenie <span class=\"_ _15\"> </span>z <span class=\"_ _11\"> </span>faktury <span class=\"_ _15\"> </span>sprzeda\u017cy) <span class=\"_ _11\"> </span>skorygowana <span class=\"_ _11\"> </span>o <span class=\"_ _15\"> </span>wp\u0142yw <span class=\"_ _11\"> </span>ryzyka <span class=\"_ _15\"> </span>ryn<span class=\"_ _3\"></span><span class=\"ff2\">kowego </span>i kredytoweg<span class=\"_ _4\"></span>o. <span class=\"_ _1\"> </span>Korekta <span class=\"_ _0\"></span>z <span class=\"ff3\">tytu\u0142u <span class=\"_ _0\"> </span>ryzyka <span class=\"_ _1\"> </span>rynkowego <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>bliczan<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>jako <span class=\"_ _1\"> </span>r\u00f3\u017cnica <span class=\"_ _0\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>aktualn\u0105 <span class=\"_ _0\"></span>cen\u0105 <span class=\"_ _1\"> </span>ryn<span class=\"_ _3\"></span>kow\u0105 <span class=\"_ _0\"></span>dla </span>danego <span class=\"_ _3\"></span>okresu <span class=\"_ _3\"></span>kwotowania <span class=\"_ _3\"></span>z pr<span class=\"_ _3\"></span>zysz\u0142o\u015bci <span class=\"_ _3\"></span>(dla <span class=\"_ _3\"></span>okresu, w <span class=\"_ _3\"></span>kt\u00f3<span class=\"_ _3\"></span>rym <span class=\"_ _3\"></span>nast\u0105pi <span class=\"_ _3\"></span>ostateczn<span class=\"ff2\">e <span class=\"_ _3\"></span>ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>enie <span class=\"_ _3\"></span>ceny <span class=\"_ _3\"></span>rozliczenia) <span class=\"_ _3\"></span>a <span class=\"ff3\">cen\u0105,<span class=\"_ _4\"></span> </span></span>po jakiej nale\u017cno\u015b\u0107 zosta\u0142a uj\u0119ta w ksi\u0119gach rachunkowych (prze<span class=\"_ _4\"></span>mno\u017cona przez wolumen sprzed<span class=\"_ _4\"></span>a\u017cy). Korekta z tytu\u0142u ryzyka <span class=\"_ _0\"></span>kredytowego <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>obliczana <span class=\"_ _0\"></span>w <span class=\"ff3\">spos\u00f3b <span class=\"_ _1\"> </span>analogiczny <span class=\"_ _0\"></span>do <span class=\"_ _0\"> </span>kalkulacji <span class=\"_ _0\"></span>oc<span class=\"_ _3\"></span></span>zekiwan<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>straty <span class=\"_ _0\"> </span>kredytowej <span class=\"_ _0\"></span>dla <span class=\"ff3\">nale\u017cno\u015bci </span>handlowych <span class=\"_ _f\"></span>wycenianych <span class=\"_ _f\"></span><span class=\"ls28\">wg<span class=\"_ _3\"></span></span> za<span class=\"_ _4\"></span>mortyzowan<span class=\"_ _4\"></span>ego <span class=\"_ _f\"></span>kosztu. <span class=\"_ _0\"></span><span class=\"ls45\">Na</span><span class=\"ff3\">le\u017cno\u015bci <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>part<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>formu\u0142\u0119 <span class=\"_ _f\"></span>cenow\u0105<span class=\"ff2\"> <span class=\"_ _0\"></span></span>M+ <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>wyznaczane <span class=\"_ _f\"></span>do </span>kategorii <span class=\"_ _2\"> </span>aktyw\u00f3w <span class=\"_ _2\"> </span>finansowych<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>wycenianych <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _2\"> </span>g<span class=\"_ _3\"></span>odziwej <span class=\"_ _2\"> </span>przez <span class=\"_ _1\"> </span>wynik  fina<span class=\"_ _4\"></span>nsowy <span class=\"_ _2\"> </span>obowi\u0105zkow<span class=\"_ _4\"></span>o, <span class=\"_ _2\"> </span>poniewa\u017c nale\u017cno\u015bci <span class=\"_ _2\"> </span>te  nie  z<span class=\"_ _4\"></span>daj\u0105 <span class=\"_ _12\"> </span>testu <span class=\"_ _12\"> </span>SPPI <span class=\"_ _2\"> </span>(tj.<span class=\"_ _3\"></span><span class=\"ff2\">  </span>t<span class=\"_ _4\"></span>estu  um<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wnych <span class=\"_ _2\"> </span>przep\u0142yw\u00f3w  pi<span class=\"_ _4\"></span>eni\u0119\u017cnych<span class=\"_ _4\"></span>)  z<span class=\"_ _4\"></span>e  wzgl\u0119<span class=\"_ _4\"></span>du <span class=\"_ _2\"> </span>wyst\u0119puj\u0105cy  w <span class=\"_ _2\"> </span>nich element zmiany c<span class=\"_ _4\"></span>eny po dniu <span class=\"_ _4\"></span>pocz\u0105<span class=\"_ _4\"></span>tkowego uj\u0119cia <span class=\"_ _4\"></span>nale\u017cno\u015bci.<span class=\"ff2\"> </span>Nale\u017cno\u015bci <span class=\"_ _3\"></span>wyceniane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>godziwej <span class=\"_ _3\"></span>mog\u0105 <span class=\"_ _3\"></span>podlega\u0107 wycenie <span class=\"_ _3\"></span>zar\u00f3wno <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ytu\u0142u<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>stosowanej <span class=\"_ _3\"></span>formu\u0142y <span class=\"_ _3\"></span>cenowej M<span class=\"_ _3\"></span>+ <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>z tytu\u0142u <span class=\"_ _3\"></span>przekazania <span class=\"_ _3\"></span>do f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>oringu. <span class=\"_ _3\"></span>Wycen <span class=\"_ _3\"></span>tych <span class=\"_ _3\"></span>dokonuj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>niezale\u017cnie od <span class=\"_ _3\"></span>siebie. <span class=\"_ _3\"></span>Skutek <span class=\"_ _3\"></span>obydwu <span class=\"_ _3\"></span>wycen <span class=\"_ _3\"></span>ujmuje <span class=\"_ _3\"></span>si\u0119 w<span class=\"_ _f\"></span><span class=\"ff2\"> wyniku </span>finansowym w poz<span class=\"_ _4\"></span>osta\u0142ych pr<span class=\"_ _4\"></span>zychodach<span class=\"_ _4\"></span>/ (kosztach) <span class=\"_ _4\"></span>operacyjnych<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>* <span class=\"ff5 ls0\">formu\u0142<span class=\"_ _3\"></span>a cenowa <span class=\"_ _3\"></span>M+<span class=\"ff2\"> <span class=\"ff3\">oznacza, <span class=\"_ _3\"></span>\u017ce<span class=\"ff6\"> </span></span></span>dla <span class=\"_ _3\"></span>poszczeg\u00f3<span class=\"_ _3\"></span>lnych transakcji <span class=\"_ _3\"></span>sprzeda\u017cy prod<span class=\"_ _3\"></span>ukt\u00f3w<span class=\"_ _3\"></span> miedzi i <span class=\"_ _3\"></span>srebra ostate<span class=\"_ _3\"></span>czna cena sprz<span class=\"_ _3\"></span>eda\u017cy jest u<span class=\"_ _3\"></span>stalana po <span class=\"_ _3\"></span>dniu<span class=\"_ _4\"></span> </span>uj\u0119cia <span class=\"_ _1\"> </span>sprzed<span class=\"_ _3\"></span>a\u017cy, <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>op<span class=\"_ _3\"></span>arciu <span class=\"_ _0\"> </span>n<span class=\"_ _3\"></span>p. <span class=\"_ _0\"> </span>o <span class=\"_ _1\"> </span>\u015bredni\u0105<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>notow<span class=\"_ _3\"></span>a\u0144 <span class=\"_ _0\"> </span>gie\u0142do<span class=\"_ _3\"></span>wych <span class=\"_ _0\"> </span>da<span class=\"_ _3\"></span>nego <span class=\"_ _0\"> </span>metal<span class=\"_ _3\"></span>u <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>miesi<span class=\"_ _3\"></span>\u0105ca <span class=\"_ _0\"> </span>sprze<span class=\"_ _3\"></span>da\u017cy <span class=\"_ _0\"> </span>lu<span class=\"_ _3\"></span>b <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>miesi\u0105ca <span class=\"_ _1\"> </span>nast<span class=\"_ _3\"></span>\u0119puj\u0105ceg<span class=\"_ _0\"> </span>o <span class=\"_ _0\"> </span>p<span class=\"_ _3\"></span>o <span class=\"_ _0\"> </span>mie<span class=\"_ _3\"></span>si\u0105cu sprzeda\u017cy<span class=\"_ _3\"></span><span class=\"ff6 fs6\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "Nota 7.5.2.5 Ryzy<span class=\"_ _4\"></span>ko kredyt<span class=\"_ _4\"></span>owe zwi\u0105zane <span class=\"_ _4\"></span>z pozosta\u0142ymi <span class=\"_ _4\"></span>aktywami <span class=\"ff1\">finans<span class=\"_ _4\"></span>owymi </span>Na <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>31 <span class=\"_ _2\"> </span>grudnia <span class=\"_ _2\"> </span>2023 <span class=\"_ _2\"> </span>r. <span class=\"_ _12\"> </span>najistotniejsz\u0105 <span class=\"_ _2\"> </span>pozycj\u0119 <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>pozosta\u0142ych <span class=\"_ _2\"> </span>aktywach <span class=\"_ _2\"> </span>finansowych <span class=\"_ _1\"> </span>stanowi\u0142y <span class=\"_ _2\"> </span>\u015brodki <span class=\"_ _2\"> </span>pieni\u0119\u017cne zgromadzone <span class=\"_ _3\"></span>na rachunkach <span class=\"_ _3\"></span>bankowy<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>Funduszu L<span class=\"_ _3\"></span>ikw<span class=\"_ _4\"></span>idacji <span class=\"_ _3\"></span>Zak\u0142adu G\u00f3rniczego <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kwocie <span class=\"_ _3\"></span>442 mln <span class=\"_ _3\"></span>PLN <span class=\"_ _3\"></span>(na <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia 2022 r. <span class=\"_ _4\"></span>407 mln PLN<span class=\"ls10\">).</span> Wszystkie <span class=\"_ _10\"> </span>rachunki <span class=\"_ _11\"> </span>celowe <span class=\"_ _11\"> </span>Grupy, <span class=\"_ _10\"> </span>s\u0142u\u017c\u0105ce <span class=\"_ _11\"> </span>gromadzeniu <span class=\"_ _10\"> </span>\u015brodk\u00f3w <span class=\"_ _11\"> </span>pieni\u0119\u017cnych <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>celu <span class=\"_ _11\"> </span>pokrycia <span class=\"_ _10\"> </span>przysz\u0142ych <span class=\"_ _11\"> </span>koszt\u00f3w<span class=\"_ _4\"></span> likwidacji <span class=\"_ _14\"> </span>kopal\u0144, <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _14\"> </span>prowadzone <span class=\"_ _14\"> </span>przez <span class=\"_ _14\"> </span>banki <span class=\"_ _14\"> </span>posiadaj\u0105ce <span class=\"_ _15\"> </span>rating <span class=\"_ _c\"> </span>na <span class=\"_ _14\"> </span>poziomie <span class=\"_ _14\"> </span>najwy\u017cszym <span class=\"_ _15\"> </span>lub <span class=\"_ _14\"> </span>\u015bredniowysokim, potwierdzaj\u0105c<span class=\"_ _4\"></span>y bezpiecze\u0144stw<span class=\"_ _4\"></span>o ulok<span class=\"_ _4\"></span>owanych \u015brodk\u00f3w.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span>W <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>abelach <span class=\"_ _f\"></span>poni\u017cej <span class=\"_ _f\"></span>zaprezentowano <span class=\"_ _f\"></span>poziom <span class=\"_ _f\"></span>koncentracji <span class=\"_ _f\"></span>\u015brodk\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cn<span class=\"_ _4\"></span>ych <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>ramach <span class=\"_ _0\"></span>funduszy <span class=\"_ _f\"></span>celowych <span class=\"_ _f\"></span>s\u0142u\u017c\u0105cych gromadzeniu <span class=\"_ _2\"> </span>przez  Grup<span class=\"_ _4\"></span>\u0119 <span class=\"_ _12\"> </span>\u015brodk\u00f3w <span class=\"_ _2\"> </span>pieni\u0119\u017cnych <span class=\"_ _2\"> </span>w  celu <span class=\"_ _2\"> </span>pokrycia <span class=\"_ _2\"> </span>przysz\u0142ych  ko<span class=\"_ _4\"></span>szt\u00f3w <span class=\"_ _2\"> </span>likwidacji <span class=\"_ _12\"> </span>kopal\u0144, <span class=\"_ _12\"> </span>wed\u0142ug <span class=\"_ _2\"> </span>oceny kredytowej ins<span class=\"_ _4\"></span>tytucji <span class=\"ff3\">finansow<span class=\"_ _4\"></span>ych, w <span class=\"_ _4\"></span>kt\u00f3rych \u015brodki s\u0105 <span class=\"_ _4\"></span>przechow<span class=\"_ _4\"></span>ywane na rachun<span class=\"_ _4\"></span>kach celowych<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span></span>Poziom ratingu<span class=\"_ _4\"></span> Stan na  31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Najwy\u017cszy<span class=\"_ _4\"></span><span class=\"ff2\"> </span>AAA do AA<span class=\"_ _4\"></span>- <span class=\"ff3\">wg S&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>aa do Aa3 <span class=\"_ _4\"></span>wg Moody\u2019s<span class=\"ff2\"> </span></span>10%<span class=\"ls0\"> </span>12%<span class=\"ls0\"> </span>\u015aredniowysoki <span class=\"_ _4\"></span><span class=\"ff2\"> </span>od A+ do A- <span class=\"ff3\">wg S<span class=\"_ _4\"></span>&amp;P i Fitch ora<span class=\"_ _4\"></span>z od A<span class=\"_ _4\"></span>1 do A3 wg <span class=\"_ _4\"></span>Moody\u2019s <span class=\"ff2\"> </span></span>90%<span class=\"ls0\"> </span>88%<span class=\"ls0\"> </span>Stan na  31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022<span class=\"ff2\"> </span>Kontrahent 1<span class=\"_ _4\"></span> 398<span class=\"ls0\"> </span>358<span class=\"ls0\"> </span>Kontrahent 2<span class=\"_ _4\"></span> 44<span class=\"ls0\"> </span>49<span class=\"ls0\"> </span>Razem 442<span class=\"ls0\"> </span>407<span class=\"ls0\"> </span>Odpisy <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u <span class=\"_ _3\"></span>utraty <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>\u015br<span class=\"_ _4\"></span>odk\u00f3w <span class=\"_ _3\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>zgr<span class=\"_ _4\"></span>omadzonych <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>rachunka<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>bankowych w <span class=\"_ _3\"></span>funduszach <span class=\"_ _3\"></span>celowych Funduszu <span class=\"_ _14\"> </span>Likwidacji <span class=\"_ _14\"> </span>Zak\u0142adu <span class=\"_ _14\"> </span>G\u00f3rniczego <span class=\"_ _14\"> </span>ustalono <span class=\"_ _14\"> </span>indywidu<span class=\"_ _4\"></span>alnie <span class=\"_ _14\"> </span>dla <span class=\"_ _c\"> </span>ka\u017cdego <span class=\"_ _14\"> </span>salda <span class=\"_ _14\"> </span>dotycz\u0105cego <span class=\"_ _14\"> </span>danej <span class=\"_ _14\"> </span>instytucji<span class=\"_ _4\"></span> finansowej. <span class=\"_ _f\"></span>Do <span class=\"_ _f\"></span>oceny <span class=\"_ _0\"></span>ryzyka <span class=\"_ _f\"></span>kredyto<span class=\"ff3\">wego <span class=\"_ _f\"></span>u\u017cyto <span class=\"_ _0\"></span>zewn\u0119trz<span class=\"_ _4\"></span>ne <span class=\"_ _f\"></span>ratingi <span class=\"_ _f\"></span>bank\u00f3w. <span class=\"_ _0\"></span>Analiza <span class=\"_ _f\"></span>wykaza\u0142a, <span class=\"_ _f\"></span>i\u017c <span class=\"_ _0\"></span>aktywa <span class=\"_ _f\"></span>te <span class=\"_ _0\"></span>maj\u0105 <span class=\"_ _f\"></span>niskie </span>ryzyko  kredytowe  na  dzie\u0144  spr<span class=\"_ _4\"></span>awozdawczy<span class=\"_ _4\"></span>.  Grupa  skorzysta\u0142a<span class=\"_ _4\"></span>  z  uproszczenia  dozwolon<span class=\"_ _4\"></span>ego  przez  standard  i  odpis<span class=\"_ _4\"></span> z <span class=\"ff3\">tytu\u0142u utraty <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>ustalon<span class=\"_ _4\"></span>o na <span class=\"_ _3\"></span>podstawie <span class=\"_ _3\"></span>12<span class=\"ff2\">-</span>miesi\u0119cznych st<span class=\"_ _3\"></span>rat kredytowych. <span class=\"_ _3\"></span>Kalkulacja odpisu <span class=\"_ _3\"></span>wykaza\u0142a nieistotn\u0105 </span>kwot\u0119 odpisu z<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">tytu\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci. A<span class=\"_ _4\"></span>ktywa te zalicz<span class=\"_ _4\"></span>one s\u0105 do S<span class=\"_ _4\"></span>topnia 1 m<span class=\"_ _4\"></span>odelu utraty <span class=\"_ _4\"></span>warto\u015bci. </span></span><span class=\"ff2\"><span class=\"ff3\"><span class=\"ff2\"> </span></span></span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne na rachunka<span class=\"_ _4\"></span>ch bank<span class=\"_ _4\"></span>owych<span class=\"ff2\"> </span> <span class=\"lse\">602</span>  <span class=\"lse\">619</span> Inne aktywa finans<span class=\"_ _4\"></span>owe o t<span class=\"_ _4\"></span>erminie p\u0142atn<span class=\"_ _4\"></span>o\u015bci do 3 mies<span class=\"_ _4\"></span>i\u0119cy od dni<span class=\"_ _4\"></span>a nabycia - depoz<span class=\"_ _4\"></span>yty 1 119  <span class=\"lse\">573</span> Pozosta\u0142e \u015brodk<span class=\"_ _4\"></span>i pieni\u0119\u017cne<span class=\"ff2\"> </span> 8  8 Razem \u015brodki <span class=\"_ _4\"></span>pieni\u0119\u017cne i <span class=\"_ _4\"></span>ich ekwiwalenty,<span class=\"_ _4\"></span> z teg<span class=\"_ _4\"></span>o:<span class=\"ff1\"> </span>1 729 1 200 \u015arodki pieni<span class=\"_ _4\"></span>\u0119\u017cne o ograni<span class=\"_ _4\"></span>czonej m<span class=\"_ _4\"></span>o\u017cliwo\u015bci <span class=\"ff2\">dysponowania<span class=\"_ _4\"></span> </span> <span class=\"lse\">27</span>  <span class=\"lse\">21</span> Nota 8.4.1 Wolne \u015brodki p<span class=\"_ _4\"></span>ieni\u0119\u017cne i i<span class=\"_ _4\"></span>ch ekwiwalenty<span class=\"ff1\"> </span>1 702 1 179 W ramach \u015brodk\u00f3w <span class=\"_ _3\"></span>pieni\u0119\u017cny<span class=\"_ _4\"></span>ch na rachunkach bankowych na <span class=\"_ _3\"></span>dzie\u0144 31 g<span class=\"_ _3\"></span>rudnia 202<span class=\"ff2\">3 </span>r. <span class=\"_ _3\"></span>Grupa posiada\u0142a \u015brodki pie<span class=\"_ _3\"></span>ni\u0119\u017cn<span class=\"_ _4\"></span>e w kwocie <span class=\"_ _0\"></span><span class=\"lse\">73</span> <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN <span class=\"_ _0\"></span>(na <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>gr<span class=\"_ _3\"></span>udnia <span class=\"_ _f\"></span>2022 <span class=\"_ _0\"> </span>r.<span class=\"_ _3\"></span> <span class=\"_ _0\"></span><span class=\"lse\">66</span> <span class=\"_ _0\"></span><span class=\"ff3\">mln <span class=\"_ _0\"></span>PLN), <span class=\"_ _0\"> </span>kt\u00f3<span class=\"_ _3\"></span>re <span class=\"_ _0\"></span>stanowi\u0105 <span class=\"_ _f\"></span>\u015brodki <span class=\"_ _1\"> </span>na <span class=\"_ _0\"></span>wyodr\u0119bnionych <span class=\"_ _f\"></span>rachunkach <span class=\"_ _0\"></span>VAT, </span>s\u0142u\u017c\u0105ce <span class=\"_ _c\"> </span>do <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>bs\u0142ug<span class=\"_ _4\"></span>i <span class=\"_ _c\"> </span>sp\u0142aty <span class=\"_ _c\"> </span>zobowi\u0105za\u0144 <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>ramach <span class=\"_ _14\"> </span>mechanizmu <span class=\"_ _c\"> </span>podzielonej <span class=\"_ _c\"> </span>p\u0142atno\u015bci. <span class=\"_ _14\"> </span>\u015aro<span class=\"_ _3\"></span>dki <span class=\"_ _14\"> </span>te <span class=\"_ _c\"> </span>s\u0105 <span class=\"_ _c\"> </span>sukcesywnie pr<span class=\"ff3 ls0\">zeznaczane <span class=\"_ _10\"> </span>g\u0142\u00f3wnie <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>regulowani<span class=\"_ _4\"></span>e <span class=\"_ _10\"> </span>p\u0142<span class=\"_ _3\"></span>atno\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _11\"> </span>zobowi\u0105za\u0144 <span class=\"_ _19\"> </span>z <span class=\"_ _11\"> </span>tyt<span class=\"_ _3\"></span>u\u0142u <span class=\"_ _10\"> </span>podatku <span class=\"_ _11\"> </span>VAT <span class=\"_ _10\"> </span>wo<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>ec <span class=\"_ _10\"> </span>do<span class=\"_ _3\"></span>stawc<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _11\"> </span>oraz <span class=\"_ _10\"> </span>innych </span>zobowi\u0105za\u0144 pr<span class=\"_ _4\"></span>zewidzianych <span class=\"_ _4\"></span>ustawowo.<span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "<div class=\"c w2 h0 gs1292\"><div class=\"t m0 x5 h18 y668 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h13 y16a ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xeb h3 y3d9 ff4 fs1 fc0 sc0 ls0 ws0\">Cz\u0119\u015b\u0107 8 <span class=\"ff1\">- </span>Zad<span class=\"_ _3\"></span>\u0142u\u017cenie, zarz\u0105dzanie p\u0142ynn<span class=\"_ _3\"></span>o\u015bci\u0105 i kapita\u0142em<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x5 h13 yd8e ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 ybf2 ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 yd8f ff4 fs6 fc2 sc0 ls0 ws0\">Nota 8.1 Polityk<span class=\"_ _4\"></span>a zarz\u0105dzani<span class=\"_ _4\"></span>a kapita\u0142em<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 yd90 ff3 fs6 fc0 sc0 ls0 ws0\">Zarz\u0105dza<span class=\"_ _4\"></span>nie <span class=\"_ _10\"> </span>kapita\u0142em <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span><span class=\"ff2\">Grupie <span class=\"_ _10\"> </span></span>ma <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>celu <span class=\"_ _10\"> </span>zabezpieczenie <span class=\"_ _10\"> </span>\u015brodk\u00f3w <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>rozw\u00f3j <span class=\"_ _10\"> </span>oraz <span class=\"_ _10\"> </span>zapewnienie <span class=\"_ _10\"> </span>odpowiednieg<span class=\"_ _4\"></span>o </div><div class=\"t m0 x5 h8 yd91 ff3 fs6 fc0 sc0 ls0 ws0\">poziomu p\u0142ynno<span class=\"_ _4\"></span>\u015bci.<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 yd92 ff3 fs6 fc0 sc0 ls0 ws0\">Zgodnie <span class=\"_ _13\"> </span>z <span class=\"_ _17\"> </span>przyj\u0119t\u0105 <span class=\"_ _13\"> </span>praktyk\u0105 <span class=\"_ _13\"> </span>rynkow\u0105, <span class=\"_ _17\"> </span>Grupa <span class=\"_ _13\"> </span>monitoruje <span class=\"_ _13\"> </span>poziom <span class=\"_ _13\"> </span>bezpiecze\u0144stwa <span class=\"_ _13\"> </span>finansoweg<span class=\"_ _4\"></span>o <span class=\"_ _17\"> </span>mi\u0119dzy <span class=\"_ _13\"> </span>innymi<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 yd93 ff2 fs6 fc0 sc0 ls17 ws0\">na<span class=\"ls0\"> <span class=\"ff3\">podstawie wska\u017a<span class=\"_ _4\"></span>nika D\u0142ug <span class=\"_ _4\"></span>Netto/Skor<span class=\"_ _4\"></span>ygowana EBITDA <span class=\"_ _4\"></span> zaprezentowaneg<span class=\"_ _4\"></span>o w tabeli poni\u017c<span class=\"_ _4\"></span>ej: <span class=\"ff2 fc5\">w<span class=\"fc0\"> </span></span></span></span></div><div class=\"t m0 x5 h4a yd94 ff5 fs3 fc0 sc0 ls0 ws0\">* <span class=\"_ _0\"> </span>Skorygo<span class=\"_ _3\"></span>wana <span class=\"_ _0\"> </span>E<span class=\"_ _3\"></span>BITDA <span class=\"_ _1\"> </span>za <span class=\"_ _1\"> </span>okres <span class=\"_ _1\"> </span>12 <span class=\"_ _1\"> </span>mi<span class=\"_ _3\"></span>esi\u0119cy <span class=\"_ _0\"> </span>ko\u0144<span class=\"_ _3\"></span>cz\u0105cy <span class=\"_ _0\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>ostatni<span class=\"_ _3\"></span>m <span class=\"_ _0\"> </span>dn<span class=\"_ _3\"></span>iu <span class=\"_ _0\"> </span>okresu<span class=\"_ _3\"></span> <span class=\"_ _0\"> </span>spraw<span class=\"_ _3\"></span>ozdawczego <span class=\"_ _1\"> </span>bez <span class=\"_ _1\"> </span>uwzgl\u0119dni<span class=\"_ _3\"></span>enia<span class=\"_ _f\"></span><span class=\"ff6\"> <span class=\"_ _0\"> </span>sko<span class=\"_ _3\"></span>rygowanej <span class=\"_ _1\"> </span>EBITDA </span></div><div class=\"t m0 x5 h4a yd95 ff5 fs3 fc0 sc0 ls0 ws0\">wsp\u00f3lnego p<span class=\"_ _3\"></span>rzedsi\u0119wzi\u0119cia Sierra Gorda S.C.<span class=\"_ _3\"></span>M.<span class=\"ff6\"> </span></div><div class=\"t m0 x5 h8 yd96 ff3 fs6 fc0 sc0 ls0 ws0\">Osi\u0105gni\u0119ty <span class=\"_ _c\"> </span>w <span class=\"_ _d\"> </span>2023 <span class=\"_ _d\"> </span>r. <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>ziom<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>wska\u017anika <span class=\"_ _c\"> </span>D\u0142ug <span class=\"_ _d\"> </span>Netto/Skoryg<span class=\"_ _4\"></span>owana <span class=\"_ _c\"> </span>EBITDA <span class=\"_ _d\"> </span>jest <span class=\"_ _d\"> </span>zgodny <span class=\"_ _c\"> </span>z <span class=\"_ _d\"> </span>przyj\u0119tymi <span class=\"_ _c\"> </span>w <span class=\"_ _d\"> </span>okresie </div><div class=\"t m0 x5 h8 yd97 ff3 fs6 fc0 sc0 ls0 ws0\">sprawozdawczym pr<span class=\"_ _4\"></span>zez Grup<span class=\"_ _4\"></span>\u0119 za\u0142o\u017ceniami i <span class=\"_ _4\"></span>potwierdza<span class=\"_ _4\"></span> jej stabiln\u0105 <span class=\"_ _4\"></span>kondycj\u0119 finan<span class=\"_ _4\"></span>sow\u0105<span class=\"ff2\">. </span></div><div class=\"t m0 x5 h8 yd98 ff2 fs6 fc0 sc0 ls0 ws0\">Koniunktura go<span class=\"_ _4\"></span><span class=\"ff3\">spodarcza <span class=\"_ _4\"></span>jest jednym z<span class=\"_ _4\"></span> najwa\u017cniejszych cz<span class=\"_ _4\"></span>ynnik<span class=\"_ _4\"></span>\u00f3w determinu<span class=\"_ _4\"></span>j\u0105cych p\u0142ynn<span class=\"_ _4\"></span>o\u015b\u0107 finansow\u0105<span class=\"_ _4\"></span> Grupy.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x5 h8 yd99 ff2 fs6 fc0 sc0 ls0 ws0\">Grupa prognozuje stop<span class=\"ff3\">ie\u0144</span> <span class=\"ff3\">pokrycia potrzeb finansowych przez dost\u0119pne \u017ar\u00f3d\u0142a finansowania, aby odpowiednio wcze\u015bnie<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x5 h8 yd9a ff3 fs6 fc0 sc0 ls0 ws0\">zidentyfikowa\u0107 m<span class=\"_ _4\"></span>o\u017cliwo\u015b\u0107 wys<span class=\"_ _4\"></span>t\u0105pienia luk<span class=\"_ _4\"></span>i p\u0142ynno\u015b<span class=\"ff2\">ci. </span></div><div class=\"t m0 x5 h8 y6d1 ff3 fs6 fc0 sc0 ls0 ws0\">Nadrz\u0119dn\u0105 zasad\u0105 <span class=\"_ _3\"></span>procesu jest <span class=\"_ _3\"></span>zapewnie<span class=\"_ _4\"></span>nie <span class=\"_ _3\"></span>bezpi<span class=\"_ _4\"></span>ecze\u0144stwa i <span class=\"_ _3\"></span>stabilno\u015bci finansowej Grupy, <span class=\"_ _3\"></span>a podstawowym <span class=\"_ _3\"></span>narz\u0119dzi<span class=\"_ _4\"></span>em<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 ybde ff3 fs6 fc0 sc0 ls0 ws0\">ograniczaj\u0105cym <span class=\"_ _4\"></span>ryzyko jes<span class=\"_ _4\"></span>t dywersyfikacja <span class=\"_ _4\"></span>\u017ar\u00f3de\u0142 <span class=\"_ _4\"></span>finansowania or<span class=\"_ _4\"></span>az z<span class=\"_ _4\"></span>apewnienie d\u0142ugotermin<span class=\"_ _4\"></span>owe<span class=\"_ _4\"></span>go okresu zapada<span class=\"_ _4\"></span>lno\u015bci.<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 yd9b ff3 fs6 fc0 sc0 ls0 ws0\">Podejmuj\u0105c <span class=\"_ _15\"> </span>decyzje <span class=\"_ _15\"> </span>dotycz\u0105ce <span class=\"_ _14\"> </span>wykorzystania <span class=\"_ _15\"> </span>instrument<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>finansowych, <span class=\"_ _15\"> </span><span class=\"ff2\">G<span class=\"_ _3\"></span>rupa <span class=\"_ _15\"> </span></span>analizuje <span class=\"_ _15\"> </span>istotne <span class=\"_ _14\"> </span>dla <span class=\"_ _15\"> </span>zarz\u0105dzania </div><div class=\"t m0 x5 h8 yd9c ff3 fs6 fc0 sc0 ls0 ws0\">p\u0142ynno\u015bci\u0105 <span class=\"_ _15\"> </span>czynniki, <span class=\"_ _15\"> </span>w\u015br\u00f3d <span class=\"_ _15\"> </span>kt\u00f3rych <span class=\"_ _15\"> </span>podstawowym <span class=\"_ _15\"> </span>parame<span class=\"_ _4\"></span>trem <span class=\"_ _15\"> </span>jest <span class=\"_ _15\"> </span>wysoko\u015b\u0107 <span class=\"_ _15\"> </span>st\u00f3p <span class=\"_ _15\"> </span>procentowych <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>prognoza <span class=\"_ _15\"> </span>ich </div><div class=\"t m0 x5 h8 y1d0 ff3 fs6 fc0 sc0 ls0 ws0\">kszta\u0142towania si<span class=\"_ _4\"></span>\u0119 w przysz\u0142<span class=\"_ _4\"></span>o\u015bci. <span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y852 ff3 fs6 fc0 sc0 ls0 ws0\">Wysoko\u015b\u0107 <span class=\"_ _2\"> </span>st\u00f3p <span class=\"_ _2\"> </span>procentowych <span class=\"_ _1\"> </span>ma<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>przede <span class=\"_ _12\"> </span>wszystkim <span class=\"_ _2\"> </span>wp\u0142yw <span class=\"_ _2\"> </span>na <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>tencja\u0142 <span class=\"_ _2\"> </span>kredytow<span class=\"_ _4\"></span>y <span class=\"_ _2\"> </span><span class=\"ff2\">G<span class=\"_ _3\"></span>rupy <span class=\"_ _1\"> </span></span>ro<span class=\"_ _3\"></span>zumia<span class=\"_ _4\"></span>ny <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>mo\u017cliwo\u015b\u0107 </div><div class=\"t m0 x5 h8 ya63 ff3 fs6 fc0 sc0 ls0 ws0\">pozyskania i <span class=\"_ _3\"></span>obs\u0142ugi zad\u0142u\u017cenia, a w <span class=\"_ _3\"></span>konsekwencji jego <span class=\"_ _3\"></span>p\u00f3\u017aniejsz<span class=\"_ _4\"></span>ego refinansowania. W <span class=\"_ _3\"></span>celu ograniczenia niekorzystnego </div><div class=\"t m0 x5 h8 yc9c ff3 fs6 fc0 sc0 ls0 ws0\">wp\u0142ywu <span class=\"_ _15\"> </span>wzrostu <span class=\"_ _15\"> </span>rynkowych <span class=\"_ _11\"> </span>st\u00f3p <span class=\"_ _14\"> </span>procentowych, <span class=\"_ _11\"> </span>cz\u0119\u015b\u0107 <span class=\"_ _14\"> </span>zad\u0142u<span class=\"_ _4\"></span>\u017cenia <span class=\"_ _15\"> </span>zewn\u0119trznego <span class=\"_ _15\"> </span><span class=\"ff2\">Grupy <span class=\"_ _15\"> </span></span>oparta <span class=\"_ _15\"> </span>jest <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>sta\u0142e <span class=\"_ _15\"> </span>stopy </div><div class=\"t m0 x5 h8 yd9d ff2 fs6 fc0 sc0 ls0 ws0\">procentowe.<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 yd24 ff3 fs6 fc0 sc0 ls0 ws0\">Szczeg\u00f3\u0142y <span class=\"_ _3\"></span>dotycz\u0105ce <span class=\"_ _3\"></span>wp\u0142ywu <span class=\"_ _f\"></span>zmian <span class=\"_ _3\"></span>st\u00f3p <span class=\"_ _f\"></span>procentowych <span class=\"_ _3\"></span>na <span class=\"_ _f\"></span>wyst\u0105pieni<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>ryzyk <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>p\u0142ynno\u015bci <span class=\"_ _3\"></span>przedstawione <span class=\"_ _3\"></span>zosta\u0142y <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span><span class=\"ff2\">Nocie </span></div><div class=\"t m0 x5 h8 y322 ff2 fs6 fc0 sc0 ls0 ws0\">7.5.1.4 Sprawozdania<span class=\"_ _4\"></span>. </div><div class=\"t m0 x5 h8 yd9e ff3 fs6 fc0 sc0 ls0 ws0\">W procesie zarz\u0105dzania p\u0142ynno\u015bci\u0105 i kapita\u0142em Grupa zwraca tak\u017ce <span class=\"_ _3\"></span>uwag\u0119 na warto\u015b\u0107 skorygowaneg<span class=\"_ _4\"></span>o zysku z<span class=\"ff2\"> </span>dzia\u0142alno\u015bci </div><div class=\"t m0 x5 h8 yd9f ff3 fs6 fc0 sc0 ls0 ws0\">operacyjnej, stan<span class=\"_ _4\"></span>owi\u0105ceg<span class=\"_ _4\"></span>o podstaw\u0119 do wy<span class=\"_ _4\"></span>liczenia kow<span class=\"_ _4\"></span>enantu fin<span class=\"_ _4\"></span>ansoweg<span class=\"_ _4\"></span>o, na<span class=\"ff2\"> </span>kt\u00f3r\u0105 sk\u0142adaj\u0105 si\u0119 <span class=\"_ _4\"></span>nast\u0119puj\u0105ce p<span class=\"_ _4\"></span>ozycje:<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y293 ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w294 h2d gs1293\"><div class=\"t m0 x1e h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>3  </div><div class=\"t m0 x1e h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>3 </div></div><div class=\"c w295 h2d gs1294\"><div class=\"t m0 x1e h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>2  </div><div class=\"t m0 x1e h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>2 </div></div><div class=\"c w13d h25 gs1295\"><div class=\"t m0 x11 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">(Strata)/zysk <span class=\"ff3\">net<span class=\"_ _4\"></span>to na sprzeda\u017c<span class=\"_ _4\"></span>y<span class=\"ff2\"> </span></span></div></div><div class=\"c w294 h25 gs1296\"><div class=\"t m0 xf h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">(1 640) </div></div><div class=\"c w295 h25 gs1297\"><div class=\"t m0 x3c h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">4 344 </div></div><div class=\"c w13d h25 gs1298\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Przychody ods<span class=\"_ _4\"></span>etkowe od p<span class=\"_ _4\"></span>o\u017cyczek udz<span class=\"_ _4\"></span>ielonych wsp<span class=\"_ _4\"></span>\u00f3lnemu prz<span class=\"_ _4\"></span>edsi\u0119wzi\u0119ciu<span class=\"ff2\"> </span></div></div><div class=\"c w294 h25 gs1299\"><div class=\"t m0 x9e h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">597</span> </div></div><div class=\"c w295 h25 gs129a\"><div class=\"t m0 x9e h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">582</span> </div></div><div class=\"c w13d h6d gs129b\"><div class=\"t m0 x11 h8 y1c3 ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e przych<span class=\"_ _4\"></span>ody i (koszt<span class=\"_ _4\"></span>y) opera<span class=\"_ _4\"></span>cyjne<span class=\"ff2\"> </span></div></div><div class=\"c w294 h6d gs129c\"><div class=\"t m0 xf h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">(2 817) </div></div><div class=\"c w295 h6d gs129d\"><div class=\"t m0 x9e h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">962</span> </div></div><div class=\"c w13d h6d gs129e\"><div class=\"t m0 x11 h8 y1c3 ff4 fs6 fc2 sc0 ls0 ws0\">Skorygowana (str<span class=\"_ _4\"></span>ata)/zysk z d<span class=\"_ _6\"></span>z<span class=\"_ _3\"></span>ia\u0142alno\u015bc<span class=\"_ _4\"></span>i operacyj<span class=\"_ _4\"></span>nej*<span class=\"ff1\"> </span></div></div><div class=\"c w294 h6d gs129f\"><div class=\"t m0 x1a h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">(3 860) </div></div><div class=\"c w295 h6d gs12a0\"><div class=\"t m0 x3c h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">5 888 </div></div><div class=\"c w2 h0 gs1292\"><div class=\"t m0 x5 h92 yb72 ff6 fs6 fc0 sc0 ls0 ws0\"> *<span class=\"ff5\">Warto\u015b\u0107 nie uw<span class=\"_ _4\"></span>zgl\u0119dnia zy<span class=\"_ _4\"></span>sku z tytu\u0142u o<span class=\"_ _4\"></span>dwr\u00f3cenia u<span class=\"_ _4\"></span>traty war<span class=\"_ _4\"></span>to\u015bci po\u017cyczek u<span class=\"_ _4\"></span>dzielonych w<span class=\"_ _4\"></span>sp\u00f3lnemu p<span class=\"_ _4\"></span>rzedsi\u0119wzi\u0119ci<span class=\"_ _4\"></span>u.<span class=\"_ _3\"></span><span class=\"ff6\"> </span></span></div></div><div class=\"c w296 h191 gs12a1\"><div class=\"t m0 x11 h8 y1c3 ff1 fs6 fc2 sc0 ls0 ws0\">           <span class=\"ff4\">Wska\u017aniki<span class=\"_ _4\"></span><span class=\"ff1\"> </span></span></div></div><div class=\"c w297 h191 gs12a2\"><div class=\"t m0 x11 h8 y1c3 ff1 fs6 fc2 sc0 ls0 ws0\">Obliczanie </div></div><div class=\"c wd9 h191 gs12a3\"><div class=\"t m0 xbb h8 y3b ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w298 h191 gs12a4\"><div class=\"t m0 xbb h8 y3b ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w299 hb3 gs12a5\"><div class=\"t m0 x11 h8 y360 ff4 fs6 fc2 sc0 ls0 ws0\">D\u0142ug netto/Sk<span class=\"_ _4\"></span>orygowana </div><div class=\"t m0 x11 h8 y1c3 ff1 fs6 fc2 sc0 ls0 ws0\">EBITDA </div></div><div class=\"c w29a hb3 gs12a6\"><div class=\"t m0 x11 h8 y360 ff2 fs6 fc0 sc0 ls0 ws0\">S<span class=\"ff3\">tosunek d\u0142u<span class=\"_ _4\"></span>gu netto do sk<span class=\"_ _4\"></span>orygowanej </span></div><div class=\"t m0 x11 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">EBITDA </div></div><div class=\"c wd9 hb3 gs12a7\"><div class=\"t m0 x2d h3 y12e ff1 fs6 fc0 sc0 ls0 ws0\">1,06<span class=\"fs1\"> </span></div></div><div class=\"c wd4 hb3 gs12a8\"><div class=\"t m0 x2d h8 y11b ff1 fs6 fc0 sc0 ls0 ws0\">0,77 </div></div><div class=\"c w29b h192 gs12a9\"><div class=\"t m0 x11 h8 yda6 ff3 fs6 fc0 sc0 ls0 ws0\">D\u0142ug Netto<span class=\"ff2\"> </span></div></div><div class=\"c w29a h192 gs12aa\"><div class=\"t m0 x11 h8 y2fb ff2 fs6 fc0 sc0 ls0 ws0\">Z<span class=\"ff3\">obowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u kredy<span class=\"_ _4\"></span>t\u00f3w, </span></div><div class=\"t m0 x11 h8 y713 ff3 fs6 fc0 sc0 ls0 ws0\">po\u017cyczek, d\u0142u\u017cnyc<span class=\"_ _4\"></span>h papier<span class=\"_ _4\"></span>\u00f3w </div><div class=\"t m0 x11 h8 y7c9 ff3 fs6 fc0 sc0 ls0 ws0\">warto\u015bciowych i<span class=\"ff2\"> lea<span class=\"_ _4\"></span>singu pomni<span class=\"_ _4\"></span>ejszone </span></div><div class=\"t m0 x11 h8 y715 ff2 fs6 fc0 sc0 ls0 ws0\">o <span class=\"ff3\">wolne \u015brodki <span class=\"_ _4\"></span>pieni\u0119\u017cne oraz<span class=\"_ _4\"></span> ich </span></div><div class=\"t m0 x11 h8 y414 ff2 fs6 fc0 sc0 ls0 ws0\">ekwiwalenty.<span class=\"_ _4\"></span> </div></div><div class=\"c wd9 h192 gs12ab\"><div class=\"t m0 x2f h8 yda6 ff2 fs6 fc0 sc0 ls0 ws0\">4 023 </div></div><div class=\"c w298 h192 gs12ac\"><div class=\"t m0 xc h8 yda6 ff2 fs6 fc0 sc0 ls0 ws0\">5 264 </div></div><div class=\"c w29b h193 gs12ad\"><div class=\"t m0 x11 h8 yda7 ff2 fs6 fc0 sc0 ls0 ws0\">Skorygowana <span class=\"_ _4\"></span>EBITDA* </div></div><div class=\"c w29a h193 gs12ae\"><div class=\"t m0 x11 h18 yda8 ff2 fs6 fc0 sc0 ls0 ws0\">Zysk/(strata) <span class=\"ff7 fs8\"> </span>net<span class=\"_ _4\"></span>to za okres usta<span class=\"_ _4\"></span>lone </div><div class=\"t m0 x11 h8 yda9 ff3 fs6 fc0 sc0 ls0 ws0\">zgodnie z MSSF, <span class=\"_ _4\"></span>z wy\u0142\u0105czeni<span class=\"_ _4\"></span>em </div><div class=\"t m0 x11 h8 y32a ff3 fs6 fc0 sc0 ls0 ws0\">podatk\u00f3w<span class=\"ff2\"> </span>(doch<span class=\"_ _4\"></span>odowego bi<span class=\"_ _4\"></span>e\u017c\u0105cego<span class=\"ff2\">, </span></div><div class=\"t m0 x11 h8 y32b ff2 fs6 fc0 sc0 ls0 ws0\">odroczonego i <span class=\"ff3\">g<span class=\"_ _4\"></span>\u00f3rniczego), <span class=\"_ _4\"></span>przychod<span class=\"_ _4\"></span>\u00f3w </span></div><div class=\"t m0 x11 h8 y32c ff3 fs6 fc0 sc0 ls0 ws0\">i koszt\u00f3w finans<span class=\"_ _4\"></span>owych, poz<span class=\"_ _4\"></span>osta\u0142ych </div><div class=\"t m0 x11 h8 ydaa ff3 fs6 fc0 sc0 ls0 ws0\">przychod\u00f3w<span class=\"ff2\"> </span>i ko<span class=\"_ _4\"></span>szt\u00f3w operacyj<span class=\"_ _4\"></span>nych, </div><div class=\"t m0 x11 h8 ydab ff3 fs6 fc0 sc0 ls0 ws0\">wyniku z zaa<span class=\"_ _4\"></span>nga\u017cowania we wsp<span class=\"_ _4\"></span>\u00f3lne </div><div class=\"t m0 x11 h8 y540 ff3 fs6 fc0 sc0 ls0 ws0\">przedsi\u0119wzi\u0119cia, a<span class=\"_ _4\"></span>mortyzacji<span class=\"ff2\"> </span>uj<span class=\"_ _4\"></span>\u0119tej w </div><div class=\"t m0 x11 h8 y2fb ff2 fs6 fc0 sc0 ls0 ws0\">kosztach rodzajo<span class=\"_ _4\"></span>wych<span class=\"ff3\">, odpis<span class=\"_ _4\"></span>\u00f3w oraz </span></div><div class=\"t m0 x11 h8 y713 ff3 fs6 fc0 sc0 ls0 ws0\">odwr\u00f3cenia<span class=\"ff2\"> </span>odpi<span class=\"_ _4\"></span>s\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u utraty </div><div class=\"t m0 x11 h8 y7c9 ff3 fs6 fc0 sc0 ls0 ws0\">warto\u015bci rzeczow<span class=\"_ _4\"></span>ych<span class=\"ff2\"> i niemateria<span class=\"_ _4\"></span>lnych </span></div><div class=\"t m0 x11 h8 y6e5 ff3 fs6 fc0 sc0 ls0 ws0\">aktyw\u00f3w trwa\u0142ych <span class=\"_ _4\"></span>zaliczonych d<span class=\"_ _4\"></span>o </div><div class=\"t m0 x11 h8 y4b0 ff3 fs6 fc0 sc0 ls0 ws0\">koszt\u00f3w dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci<span class=\"ff2\"> podstaw<span class=\"_ _4\"></span>owej.  </span></div></div>Na <span class=\"_ _1\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>ko\u0144cz\u0105cy <span class=\"_ _1\"> </span>okres <span class=\"_ _1\"> </span>sprawozdawczy,<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>trakcie <span class=\"_ _1\"> </span>roku <span class=\"_ _1\"> </span>obrotowego <span class=\"_ _1\"> </span>oraz <span class=\"_ _1\"> </span>po <span class=\"_ _2\"> </span>dniu <span class=\"_ _1\"> </span>ko\u0144cz\u0105cym <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>kres <span class=\"_ _1\"> </span>sprawozdawcz<span class=\"_ _4\"></span>y, do<span class=\"ls0\"> <span class=\"ff3\">dnia <span class=\"_ _3\"></span>publikacji <span class=\"_ _f\"></span>niniejszego <span class=\"_ _f\"></span>Skonsolidowan<span class=\"_ _4\"></span>ego <span class=\"_ _3\"></span>sprawozdania <span class=\"_ _f\"></span>finansowego, <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>kowenantu <span class=\"_ _3\"></span>finansowego <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>bj\u0119t<span class=\"_ _4\"></span>ego </span></span>obowi\u0105zkiem <span class=\"_ _0\"></span>raportowania <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _1\"> </span>30<span class=\"ff2\"> czerwca <span class=\"_ _0\"></span>2023 <span class=\"_ _1\"> </span>r. <span class=\"_ _1\"> </span>oraz <span class=\"_ _0\"></span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _0\"></span>2023 <span class=\"_ _1\"> </span></span>r. <span class=\"_ _1\"> </span>spe\u0142nia\u0142a <span class=\"_ _1\"> </span>zapisy <span class=\"_ _0\"> </span>zawarte <span class=\"_ _1\"> </span>w <span class=\"_ _0\"></span>umowach kredytowych. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "Nota 8.2.1 <span class=\"ff4\">Kapi<span class=\"_ _4\"></span>ta\u0142<span class=\"ff1\"> akcyjny </span></span>Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>r. <span class=\"_ _1\"> </span>i <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"> </span>podpisania <span class=\"_ _0\"></span>niniejszego <span class=\"_ _0\"></span>sprawozdania <span class=\"_ _0\"></span>kapita\u0142 <span class=\"_ _1\"> </span>zak\u0142ad<span class=\"_ _4\"></span>owy<span class=\"ff2\"> <span class=\"_ _0\"></span></span>Jednostki <span class=\"_ _0\"></span>Dominuj\u0105cej<span class=\"ff2 ls2c\">, </span>zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>wpisem <span class=\"_ _2\"> </span>do <span class=\"_ _1\"> </span>Krajowego <span class=\"_ _0\"> </span>Rejestru <span class=\"_ _2\"> </span>S\u0105doweg<span class=\"_ _4\"></span>o, <span class=\"_ _1\"> </span>wynosi\u0142 <span class=\"_ _1\"> </span>2 <span class=\"_ _1\"> </span>000 <span class=\"_ _2\"> </span>mln <span class=\"_ _2\"> </span><span class=\"ff2\">PLN <span class=\"_ _1\"> </span></span>i <span class=\"_ _2\"> </span>dzieli\u0142 <span class=\"_ _2\"> </span>si\u0119 <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>200<span class=\"ff2\"> 000 <span class=\"_ _1\"> </span>000 <span class=\"_ _1\"> </span>akcji <span class=\"_ _2\"> </span>serii <span class=\"_ _1\"> </span>A, </span>w <span class=\"ff3\">pe\u0142ni <span class=\"_ _f\"></span>op\u0142aconych, <span class=\"_ _f\"></span>o</span> war<span class=\"ff3\">to\u015bci <span class=\"_ _f\"></span>nominalnej <span class=\"_ _f\"></span>10 <span class=\"_ _f\"></span></span>PLN <span class=\"_ _0\"></span><span class=\"ff3\">ka\u017cda. <span class=\"_ _f\"></span>Wszystkie <span class=\"_ _f\"></span>akcje <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>akcjami <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>okaziciela. <span class=\"_ _f\"></span>KGHM <span class=\"_ _f\"></span>Po<span class=\"_ _3\"></span>lska <span class=\"_ _3\"></span>M<span class=\"_ _3\"></span>ied\u017a<span class=\"_ _4\"></span> </span>S.A.  ni<span class=\"_ _4\"></span>e <span class=\"_ _12\"> </span>wyemitowa<span class=\"_ _4\"></span>\u0142a  a<span class=\"_ _4\"></span>kcji  up<span class=\"_ _4\"></span>rzywilej<span class=\"_ _4\"></span>owanych. <span class=\"_ _2\"> </span>Ka\u017cda  akcja <span class=\"_ _2\"> </span>daje  pr<span class=\"_ _4\"></span>awo <span class=\"_ _2\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>jednego  g<span class=\"_ _4\"></span>\u0142osu <span class=\"_ _2\"> </span>na  walnym <span class=\"_ _2\"> </span>zgromadzeniu.<span class=\"_ _4\"></span> Jednostka Dominu<span class=\"_ _4\"></span>j\u0105ca<span class=\"ff2\"> </span>nie p<span class=\"_ _4\"></span>osiada akcji <span class=\"_ _4\"></span>w\u0142asnych. <span class=\"ff2\"> </span>W <span class=\"_ _3\"></span>lat<span class=\"ff3\">ach zako\u0144czonych 31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _3\"></span>2023<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>r. i<span class=\"_ _3\"></span> 31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _3\"></span>2022 r. <span class=\"_ _3\"></span>nie <span class=\"_ _3\"></span>mia\u0142y <span class=\"_ _3\"></span>miejsca zmiany <span class=\"_ _3\"></span>wysok<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _3\"></span>kapita\u0142u zak\u0142adowego </span>zarejestrowan<span class=\"_ _4\"></span>ego i liczby akcji<span class=\"_ _4\"></span>.  W 2023 <span class=\"_ _4\"></span>r. <span class=\"ff3\">dosz\u0142o do nast\u0119puj\u0105<span class=\"_ _4\"></span>cych zmian <span class=\"_ _4\"></span>w strukturze w\u0142asn<span class=\"_ _4\"></span>o\u015bci zna<span class=\"_ _4\"></span>cznych pakiet\u00f3w <span class=\"_ _4\"></span>akcji KGHM <span class=\"_ _4\"></span>Polska Mied\u017a S.A<span class=\"ff2\">.:  </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">W  dniu <span class=\"_ _2\"> </span>5  st<span class=\"_ _4\"></span>ycznia <span class=\"_ _12\"> </span>2023 <span class=\"_ _2\"> </span>r.  <span class=\"ff3\">Jednostka <span class=\"_ _2\"> </span>Dominuj\u0105ca</span> <span class=\"_ _12\"> </span><span class=\"ff3\">zosta\u0142a <span class=\"_ _2\"> </span>poinformowana <span class=\"_ _2\"> </span>o  po<span class=\"_ _4\"></span>\u0142\u0105czeniu <span class=\"_ _2\"> </span>sp\u00f3\u0142ek:  P<span class=\"_ _4\"></span>owszechne<span class=\"_ _4\"></span> </span></span></span>Towarzystwo <span class=\"_ _11\"> </span>Emerytalne <span class=\"_ _15\"> </span>Allianz <span class=\"_ _11\"> </span>Polska <span class=\"_ _15\"> </span>Sp\u00f3\u0142ka <span class=\"_ _15\"> </span>Akcyjna <span class=\"_ _15\"> </span>(PTE <span class=\"_ _11\"> </span>Allianz <span class=\"_ _15\"> </span>Polska <span class=\"_ _15\"> </span>S.A.) <span class=\"_ _15\"> </span>oraz <span class=\"_ _15\"> </span>Aviva <span class=\"_ _11\"> </span>Powszechne Towarzystwo <span class=\"_ _2\"> </span>Emerytaln<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>Aviva <span class=\"_ _1\"> </span>Santander <span class=\"_ _2\"> </span>Sp\u00f3\u0142ka <span class=\"_ _2\"> </span>Akcy<span class=\"_ _3\"></span>jna. <span class=\"_ _1\"> </span>W <span class=\"_ _12\"> </span>wyniku <span class=\"_ _1\"> </span>po\u0142\u0105czenia <span class=\"_ _2\"> </span>\u0142\u0105cznie <span class=\"_ _2\"> </span>stan <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>rachunkach funduszy <span class=\"_ _10\"> </span>zarz\u0105dzanych <span class=\"_ _11\"> </span>przez  PTE <span class=\"_ _11\"> </span>Allianz <span class=\"_ _11\"> </span>Polska <span class=\"_ _11\"> </span>S.A.: <span class=\"_ _10\"> </span>Allianz <span class=\"_ _11\"> </span>Otwarty <span class=\"_ _10\"> </span>Fundusz <span class=\"_ _10\"> </span>Emerytalny, <span class=\"_ _10\"> </span>Allianz <span class=\"_ _11\"> </span>Polska Dobrowolny <span class=\"_ _2\"> </span>Fundusz <span class=\"_ _2\"> </span>Emerytalny <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>Drugi  Allianz<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>Polska <span class=\"_ _2\"> </span>Otwarty  Fund<span class=\"_ _4\"></span>usz <span class=\"_ _2\"> </span>Emerytalny <span class=\"_ _2\"> </span>(Drugi <span class=\"_ _2\"> </span>Allianz <span class=\"_ _2\"> </span>OF<span class=\"_ _3\"></span>E) wyni\u00f3s\u0142 12<span class=\"ff2\"> <span class=\"lse\">241</span> </span>453 akcji <span class=\"_ _3\"></span>KGHM <span class=\"_ _3\"></span>Polska Mied\u017a S.A., <span class=\"_ _3\"></span>stanowi\u0105cych 6,12% udzia\u0142u w<span class=\"_ _3\"></span> kapitale <span class=\"_ _3\"></span>zak\u0142adowym <span class=\"_ _3\"></span><span class=\"ff2\">Jednos<span class=\"_ _4\"></span>tki </span>Dominuj\u0105cej<span class=\"ff2\">.<span class=\"_ _4\"></span> </span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">W <span class=\"_ _3\"></span>dniu <span class=\"_ _f\"></span>16 <span class=\"_ _3\"></span>maja <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>r. <span class=\"_ _f\"></span>Sp\u00f3\u0142ka <span class=\"_ _3\"></span>otrzyma<span class=\"_ _4\"></span>\u0142a <span class=\"_ _3\"></span>informacj\u0119 <span class=\"_ _3\"></span>od <span class=\"_ _3\"></span>PTE <span class=\"_ _3\"></span>Allianz <span class=\"_ _3\"></span>Polska <span class=\"_ _f\"></span>S.A., <span class=\"_ _3\"></span>i\u017c <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>wyniku <span class=\"_ _3\"></span>likwidacji <span class=\"_ _3\"></span>Drugiego </span></span>Allianz <span class=\"_ _3\"></span>OFE <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>drodze <span class=\"_ _f\"></span><span class=\"ff3\">przeniesienia<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>jego <span class=\"_ _f\"></span>aktyw\u00f3w <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>Allianz <span class=\"_ _3\"></span>Polska <span class=\"_ _f\"></span>Otwartego <span class=\"_ _3\"></span>Funduszu <span class=\"_ _f\"></span>Emerytalne<span class=\"_ _4\"></span>go <span class=\"_ _3\"></span>(Allianz </span>OFE), udzia\u0142 <span class=\"_ _3\"></span>w og\u00f3lnej liczbie <span class=\"_ _3\"></span>g\u0142os\u00f3w sp\u00f3\u0142ki KGHM <span class=\"_ _3\"></span>Polska<span class=\"_ _4\"></span> Mied\u017a <span class=\"_ _3\"></span>S.A. na rachunkach Allianz <span class=\"_ _3\"></span>OFE wyni\u00f3s\u0142 <span class=\"_ _3\"></span>powy\u017c<span class=\"_ _4\"></span>ej<span class=\"_ _4\"></span> 5%,  tj. <span class=\"_ _12\"> </span>na  rachunku <span class=\"_ _2\"> </span>Allianz  OFE  zapisanych  by\u0142o  1<span class=\"_ _4\"></span>1  961 <span class=\"_ _12\"> </span>453  akcji,  stanowi\u0105cych  5,98<span class=\"_ _4\"></span>%  udzia\u0142u  w <span class=\"_ _2\"> </span>kapitale zak\u0142adowym<span class=\"ff2\"> </span>Jedn<span class=\"_ _4\"></span>ostki Dominuj\u0105<span class=\"_ _4\"></span>cej<span class=\"ff2\">. </span>W <span class=\"_ _2\"> </span>zwi\u0105zku <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>powy\u017cszym, <span class=\"_ _1\"> </span>struktura <span class=\"_ _2\"> </span>akcjonariatu <span class=\"_ _2\"> </span>KGHM<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>Polska <span class=\"_ _2\"> </span>Mied\u017a <span class=\"_ _2\"> </span>S.A. <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>dzie\u0144 <span class=\"_ _2\"> </span>31 <span class=\"_ _2\"> </span>grudnia <span class=\"_ _1\"> </span>2023 <span class=\"_ _2\"> </span>r. <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>dzie\u0144 podpisania <span class=\"_ _2\"> </span>niniejszego <span class=\"_ _12\"> </span>sprawozda<span class=\"_ _4\"></span>nia <span class=\"_ _12\"> </span>ustalona <span class=\"_ _2\"> </span>na  podstawie<span class=\"_ _4\"></span> <span class=\"_ _12\"> </span>zawiadom<span class=\"ff3\">ie\u0144 <span class=\"_ _2\"> </span>otrzymanych <span class=\"_ _12\"> </span>przez <span class=\"_ _2\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostk\u0119 <span class=\"_ _2\"> </span>Do<span class=\"_ _3\"></span>min<span class=\"_ _4\"></span>uj\u0105c\u0105<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span>w <span class=\"ff3\">oparciu <span class=\"_ _22\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>art. <span class=\"_ _2f\"> </span>69 <span class=\"_ _2f\"> </span>Ustawy <span class=\"_ _22\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>ofercie <span class=\"_ _2f\"> </span>publicznej <span class=\"_ _22\"> </span>i <span class=\"_ _32\"> </span>war<span class=\"_ _4\"></span>unkach <span class=\"_ _22\"> </span>wprowadzania <span class=\"_ _2f\"> </span>instrument\u00f3w <span class=\"_ _22\"> </span>finansowych </span>do<span class=\"ls0\"> <span class=\"ff3\">zorganizowan<span class=\"_ _4\"></span>ego syst<span class=\"_ _4\"></span>emu obrotu oraz <span class=\"_ _4\"></span>o sp\u00f3\u0142kach pu<span class=\"_ _4\"></span>blicznych<span class=\"_ _4\"></span>, przedstawia\u0142a si<span class=\"_ _4\"></span>\u0119 nast\u0119puj\u0105c<span class=\"_ _4\"></span>o:<span class=\"ff2\"> </span></span></span>Akcjonariusz<span class=\"_ _4\"></span> Liczba akcji/liczba g\u0142os\u00f3w<span class=\"ff1\"> </span>\u0141\u0105czna warto\u015b\u0107 nominalna a<span class=\"_ _4\"></span>kcji (PLN) U<span class=\"ff4\">dzia\u0142 w kapitale </span>zak\u0142adowym/ og\u00f3lnej liczb<span class=\"_ _4\"></span>ie g\u0142os\u00f3w<span class=\"ff1\"> </span>Skarb Pa\u0144stwa<span class=\"_ _3c\"> </span>1)<span class=\"_ _3c\"> </span>63<span class=\"ls0\"> 589 9<span class=\"_ _4\"></span>00 </span>635<span class=\"ls0\"> 899 000 </span>31,79% Allianz Polska Otwa<span class=\"_ _4\"></span>rty Fundusz <span class=\"_ _4\"></span>Emerytaln<span class=\"_ _4\"></span>y<span class=\"_ _3c\"> </span>2)<span class=\"_ _3c\"> </span>11 961 <span class=\"_ _4\"></span>453 119 614<span class=\"_ _4\"></span> 530 5,98% Nationale-Nederland<span class=\"_ _4\"></span>en Otwar<span class=\"_ _4\"></span>ty Fundusz <span class=\"_ _4\"></span>Emerytalny<span class=\"_ _3c\"> </span>3)<span class=\"_ _3c\"> </span>10<span class=\"ls0\"> 104 3<span class=\"_ _4\"></span>54 </span>101<span class=\"ls0\"> 043 540 </span>5,05% Pozostali akcj<span class=\"_ _4\"></span>onariusze 114<span class=\"ls0\"> 344 293 </span>1 <span class=\"lse\">143</span> 442 93<span class=\"_ _4\"></span>0 57,18% Razem<span class=\"fc0\"> </span>200 000 <span class=\"_ _4\"></span>000 2 000 0<span class=\"_ _4\"></span>00 000 100,00% 1) <span class=\"ff5\">na podstawie<span class=\"_ _3\"></span> otrzymanego przez Sp\u00f3\u0142k\u0119 zawiadom<span class=\"_ _3\"></span>ienia z dnia 12 stycznia 2010 r.<span class=\"_ _3\"></span></span> 2) <span class=\"ff5\">na podstawie<span class=\"_ _3\"></span> otrzymanego przez Sp\u00f3\u0142k\u0119 zawiadom<span class=\"_ _3\"></span>ienia z dnia 16 maja 2023 r.<span class=\"_ _3\"></span></span> 3) <span class=\"ff5\">na podstawie<span class=\"_ _3\"></span> otrzymanego przez Sp\u00f3\u0142k\u0119 zawia<span class=\"_ _3\"></span>domienia z dnia <span class=\"_ _3\"></span></span>18 sierpni<span class=\"_ _3\"></span>a 2016 <span class=\"ls3e\">r.</span><span class=\"ff2\"> </span>W 2022 <span class=\"_ _4\"></span>r. <span class=\"ff3\">nie wyst\u0105pi\u0142y zm<span class=\"_ _4\"></span>iany w\u0142asn<span class=\"_ _4\"></span>o\u015bci znacznych paki<span class=\"_ _4\"></span>et\u00f3w akcj<span class=\"_ _4\"></span>i KGHM Polska<span class=\"_ _4\"></span> Mied\u017a S.A.<span class=\"ff2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "Skarb Pa\u0144stwa ",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "Skarb Pa\u0144stwa ",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-369": {
   "value": " Nota 8.2.2 Zmiany pozosta\u0142ych kapita\u0142\u00f3w  Kapita\u0142 z tytu\u0142u wyceny instrument\u00f3w finansowych Inwestycje  w instrumenty kapita\u0142owe  wyceniane  w warto\u015bci  godziwej przez  pozosta\u0142e ca\u0142kowite  dochody Kapita\u0142 z tytu\u0142u  wyceny  instrument\u00f3w  finansowych  zabezpieczaj\u0105cych  przysz\u0142e przep\u0142ywy  pieni\u0119\u017cne Razem kapita\u0142  z tytu\u0142u wyceny instrument\u00f3w finansowych Zyski / (straty) aktuarialne  z tytu\u0142u wyceny program\u00f3w  okre\u015blonych  \u015bwiadcze\u0144 po okresie  zatrudnienia R\u00f3\u017cnice kursowe z przeliczenia  sprawozda\u0144  jednostek  o walucie  funkcjonalnej  innej ni\u017c PLN Zyski  zatrzymane Stan na 1 stycznia 2022 r. ( 410) (1 295) (1 705) ( 400) 2 619 24 532 Transakcje z w\u0142a\u015bcicielami - Dywidenda - - - - - ( 600) Zysk netto - - - - - 4 772             Straty z tytu\u0142u zmiany warto\u015bci godziwej aktyw\u00f3w finansowych wycenianych              w warto\u015bci godziwej przez pozosta\u0142e ca\u0142kowite dochody ( 95) - ( 95) - - - Nota 7.2             Wp\u0142yw cz\u0119\u015bci skutecznej transakcji zabezpieczaj\u0105cych przep\u0142ywy pieni\u0119\u017cne - 1 239 1 239 - - - Nota 7.2             Kwota przeniesiona do wyniku finansowego z tytu\u0142u rozliczenia              instrument\u00f3w zabezpieczaj\u0105cych -  432  432 - - - Nota 11.2            Straty aktuarialne z tytu\u0142u wyceny \u015bwiadcze\u0144 po okresie zatrudnienia - - - ( 422) - -             R\u00f3\u017cnice kursowe z przeliczenia sprawozda\u0144 jednostek o walucie              funkcjonalnej innej ni\u017c PLN - - - - ( 65) - Nota 5.1.1             Podatek odroczony   19 ( 317) ( 298)  80 - - Pozosta\u0142e ca\u0142kowite dochody ( 76) 1 354 1 278 ( 342) ( 65) - \u0141\u0105czne ca\u0142kowite dochody ( 76) 1 354 1 278 ( 342) ( 65) 4 772 Stan na dzie\u0144  31 grudnia 2022 r. ( 486)  59 ( 427) ( 742) 2 554 28 704 Transakcje z w\u0142a\u015bcicielami - Dywidenda - - - - - ( 200) Strata netto - - - - - (3 698)             Zyski z tytu\u0142u zmiany warto\u015bci godziwej aktyw\u00f3w finansowych wycenianych              w warto\u015bci godziwej przez pozosta\u0142e ca\u0142kowite dochody  309 -  309 - - - Nota 7.2             Wp\u0142yw cz\u0119\u015bci skutecznej transakcji zabezpieczaj\u0105cych przep\u0142ywy pieni\u0119\u017cne -  944  944 - - - Nota 7.2            Kwota przeniesiona do wyniku finansowego z tytu\u0142u rozliczenia instrument\u00f3w             zabezpieczaj\u0105cych - ( 387) ( 387) - - - Nota 11.2            Straty aktuarialne z tytu\u0142u wyceny \u015bwiadcze\u0144 po okresie zatrudnienia - - - ( 311) - -            R\u00f3\u017cnice kursowe z przeliczenia sprawozda\u0144 jednostek o walucie             funkcjonalnej innej ni\u017c PLN - - - - ( 78) - Nota 5.1.1            Podatek odroczony  ( 56) ( 106) ( 162)  59 - - Pozosta\u0142e ca\u0142kowite dochody  253  451  704 ( 252) ( 78) - \u0141\u0105czne ca\u0142kowite dochody  253  451  704 ( 252) ( 78) (3 698) Stan na dzie\u0144  31 grudnia 2023 r. ( 233)  510  277 ( 994) 2 476 24 806 Na  podstawie Ustawy  z  dnia  15 wrze\u015bnia  2000 r.  Kodeks  Sp\u00f3\u0142ek Handlowych  Jednostka  Dominuj\u0105ca  jest  zobowi\u0105zana do tworzenia  obowi\u0105zkowych  odpis\u00f3w  z  zysku  na  kapita\u0142  zapasowy  w  celu  pokrycia  ewentualnych  (przysz\u0142ych) lub istniej\u0105cych  strat  w  wysoko\u015bci  co  najmniej  8%  zysku  za  dany  rok  obrotowy,  a\u017c  do  czasu,  gdy  warto\u015b\u0107  kapita\u0142u zapasowego osi\u0105gnie poziom co najmniej 1/3 kapita\u0142u zak\u0142adowego zarejestrowanego. Tak utworzony kapita\u0142 zapasowy nie podlega podzia\u0142owi, mo\u017ce by\u0107 wykorzystany wy\u0142\u0105cznie na pokrycie straty wykazanej w sprawozdaniu finansowym. Na  dzie\u0144  31  grudnia  2023  r.  kapita\u0142  zapasowy  z  tytu\u0142u  obowi\u0105zkowego  odpisu  dokonanego  przez  jednostki  Grupy Kapita\u0142owej wynosi\u0142 760 mln PLN, z tego 667 mln PLN dotyczy Jednostki Dominuj\u0105cej, uj\u0119ty jest w zyskach zatrzymanych. Informacje dotycz\u0105ce wyp\u0142aconej dywidendy zawarto w Nocie 12.2. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "Nota 8.2.2 Zmi<span class=\"_ _4\"></span>any pozosta\u0142ych<span class=\"_ _4\"></span> kapita\u0142\u00f3w <span class=\"_ _4\"></span><span class=\"ff1\"> </span>Kapita\u0142 z tytu\u0142u wyceny i<span class=\"_ _3\"></span>nstrument\u00f3w finansowych<span class=\"ff1\"> </span>Inwestycje  w instrumenty kapita\u0142owe <span class=\"ff1\"> </span>wyceniane  w warto\u015bci <span class=\"ff1\"> </span>godziwej przez  pozosta\u0142e ca\u0142kowite <span class=\"ff1\"> </span>dochody Kapita\u0142 z tytu\u0142u <span class=\"ff1\"> </span>wyceny  instrumen<span class=\"_ _3\"></span>t\u00f3w<span class=\"_ _4\"></span> <span class=\"ff1\"> </span>finansowych  zabezpieczaj\u0105cych <span class=\"ff1\"> </span>przysz\u0142e przep\u0142ywy <span class=\"ff1\"> </span>pieni\u0119\u017cne<span class=\"ff1\"> </span>Razem kapita\u0142 <span class=\"ff1\"> </span>z tytu\u0142u wyceny instrumen<span class=\"_ _3\"></span>t\u00f3w<span class=\"_ _4\"></span> finansowych Zyski / (straty) aktuarialne  z tytu\u0142u wyceny program\u00f3w <span class=\"ff1\"> </span>okre\u015blonych<span class=\"_ _3\"></span> <span class=\"ff1\"> </span>\u015bwiadcze\u0144 po okresie  zatrudnienia R\u00f3\u017cnice kur<span class=\"_ _3\"></span>sowe<span class=\"_ _4\"></span><span class=\"ff1\"> </span>z przeliczenia  sprawozda\u0144 <span class=\"ff1\"> </span>jednostek  o walucie  funkcjonalnej<span class=\"_ _3\"></span>  innej ni\u017c PLN<span class=\"ff1\"> </span>Zyski  zatrzymane Stan na 1 styczni<span class=\"_ _3\"></span>a 2022 r. ( 410) (1 295) (1 705) ( 400) 2 619 24 532 Transakcje z w\u0142a\u015bcicielami <span class=\"_ _3\"></span><span class=\"ff2\">- Dywidenda </span>- - - - - ( 600) Zysk netto - - - - - 4 772             <span class=\"ff3 ls0\">Straty z tytu\u0142u zmiany w<span class=\"_ _3\"></span>arto\u015bci godziwej aktyw\u00f3w finansowych wyceniany<span class=\"_ _3\"></span>ch <span class=\"ff2\"> </span></span>            <span class=\"ff3 ls0\">w warto\u015bci g<span class=\"_ _3\"></span>odziwej przez pozosta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span>( 95) - ( 95) - - - Nota 7.2             <span class=\"ff3 ls0\">Wp\u0142yw cz\u0119\u015bci skuteczn<span class=\"_ _3\"></span>ej transakcji zabezpieczaj\u0105cych przep\u0142ywy pieni\u0119\u017cn<span class=\"_ _3\"></span>e<span class=\"ff2\"> </span></span>- 1 239 1 239 - - - Nota 7.2             <span class=\"ff3 ls0\">Kwota przeniesiona do wyniku<span class=\"_ _3\"></span> finansowego z tytu\u0142u rozliczenia <span class=\"_ _3\"></span><span class=\"ff2\"> </span></span>            <span class=\"ff3 ls0\">instrument\u00f3w zabezpieczaj\u0105c<span class=\"_ _3\"></span>ych<span class=\"ff2\"> </span></span>-  <span class=\"ls49\">432</span>  <span class=\"ls49\">432</span> - - - Nota 11.2            <span class=\"ff3 ls0\">Straty aktuarialne z tytu\u0142u <span class=\"_ _3\"></span>wyceny \u015bwiadcze\u0144 po okresie zatrudnienia<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span>- - - ( 422) - -             <span class=\"ff3 ls0\">R\u00f3\u017cnice kursowe z przelic<span class=\"_ _3\"></span>zenia sprawozda\u0144 jednostek o walucie <span class=\"_ _3\"></span><span class=\"ff2\"> </span></span>            <span class=\"ff3 ls0\">funkcjonalnej innej ni\u017c P<span class=\"_ _3\"></span>LN<span class=\"ff2\"> </span></span>- - - - ( 65) - Nota 5.1.1             <span class=\"ls0\">Podatek odroczony <span class=\"_ _3\"></span> </span> <span class=\"ls49\">19</span> ( 317) ( 298)  <span class=\"ls49\">80</span> - - Pozosta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span><span class=\"ff2\"> </span>( 76) 1 354 1 278 ( 342) ( 65) - \u0141\u0105czne ca\u0142kowite dochody<span class=\"ff2\"> </span>( 76) 1 354 1 278 ( 342) ( 65) 4 772 Stan na dzie\u0144  31 gru<span class=\"_ _3\"></span>dnia 2022 r.<span class=\"ff1\"> </span>( 486)  <span class=\"ls4a\">59</span> ( 427) ( 742) 2 554<span class=\"ls0\"> </span>28 704 Transakcje z w\u0142a\u015bcicielami <span class=\"_ _3\"></span><span class=\"ff2\">- Dywidenda </span>- - - - - ( 200) Strata netto - - - - - (3 698)             <span class=\"ff3 ls0\">Zyski z tytu\u0142u zmiany warto\u015bci<span class=\"_ _3\"></span> godziwej aktyw\u00f3w finansowych wyceniany<span class=\"_ _3\"></span>ch <span class=\"ff2\"> </span></span>            <span class=\"ff3 ls0\">w warto\u015bci g<span class=\"_ _3\"></span>odziwej przez pozosta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span> <span class=\"ls49\">309</span> -  <span class=\"ls49\">309</span> - - - Nota 7.2             <span class=\"ff3 ls0\">Wp\u0142yw cz\u0119\u015bci skuteczn<span class=\"_ _3\"></span>ej transakcji zabezpieczaj\u0105cych przep\u0142ywy pieni\u0119\u017cn<span class=\"_ _3\"></span>e<span class=\"ff2\"> </span></span>-  <span class=\"ls49\">944</span>  <span class=\"ls49\">944</span> - - - Nota 7.2            <span class=\"ff3 ls0\">Kwota przeniesiona do wyniku <span class=\"_ _3\"></span>finansowego z tytu\u0142u rozliczenia instrument\u00f3<span class=\"_ _3\"></span>w <span class=\"ff2\"> </span></span>           <span class=\"ff3 ls0\">zabezpieczaj\u0105cych<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span>- ( 387) ( 387) - - - Nota 11.2            <span class=\"ff3 ls0\">Straty aktuarialne z tytu\u0142u <span class=\"_ _3\"></span>wyceny \u015bwiadcze\u0144 po okresie zatrudnienia<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span>- - - ( 311) - -            <span class=\"ff3 ls0\">R\u00f3\u017cnice kursowe z przelic<span class=\"_ _3\"></span>zenia sprawozda\u0144 jednostek o walucie <span class=\"_ _3\"></span><span class=\"ff2\"> </span></span>           <span class=\"ff3 ls0\">funkcjonalnej innej ni\u017c PLN<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span>- - - - ( 78) - Nota 5.1.1            <span class=\"ls0\">Podatek odroczony <span class=\"_ _3\"></span> </span>( 56) ( 106) ( 162)  <span class=\"ls49\">59</span> - - Pozosta\u0142e ca\u0142kowite dochody<span class=\"_ _3\"></span><span class=\"ff2\"> </span> <span class=\"ls49\">253</span>  <span class=\"ls49\">451</span>  <span class=\"ls49\">704</span> ( 252) ( 78) - \u0141\u0105czne ca\u0142kowite dochody<span class=\"ff2\"> </span> <span class=\"ls49\">253</span>  <span class=\"ls49\">451</span>  <span class=\"ls49\">704</span> ( 252) ( 78) (3 698) Stan na dzie\u0144  31 gru<span class=\"_ _3\"></span>dnia 2023 r.<span class=\"ff1\"> </span>( 233)  <span class=\"ls4a\">510</span>  <span class=\"ls4a\">277</span> ( 994) 2 476 24 806<span class=\"ls0\"> </span>Na <span class=\"_ _1\"> </span>podstawie <span class=\"_ _0\"></span>Ustawy <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>dnia <span class=\"_ _1\"> </span>15 <span class=\"_ _0\"></span>wrze\u015bnia <span class=\"_ _1\"> </span>2000 <span class=\"_ _0\"></span>r. <span class=\"_ _2\"> </span>Kodeks <span class=\"_ _1\"> </span>Sp\u00f3\u0142ek <span class=\"_ _0\"></span>Handlowych <span class=\"_ _0\"> </span>Je<span class=\"_ _3\"></span>dnos<span class=\"_ _4\"></span>tka <span class=\"_ _0\"> </span>Dominuj\u0105ca <span class=\"_ _1\"> </span>jest <span class=\"_ _1\"> </span>zobowi\u0105zana do<span class=\"ls0\"> <span class=\"ff3\">tworzenia <span class=\"_ _c\"> </span>obowi\u0105zkow<span class=\"_ _4\"></span>ych <span class=\"_ _c\"> </span>odpis\u00f3w <span class=\"_ _c\"> </span>z <span class=\"_ _d\"> </span>zysku <span class=\"_ _c\"> </span>na <span class=\"_ _c\"> </span>kapita\u0142 <span class=\"_ _d\"> </span>zapasowy <span class=\"_ _c\"> </span>w <span class=\"_ _d\"> </span>celu <span class=\"_ _c\"> </span>pokrycia <span class=\"_ _c\"> </span>ewentualnych <span class=\"_ _c\"> </span>(przysz\u0142ych)<span class=\"_ _4\"></span> </span></span>lub <span class=\"ff3\">istniej\u0105cych  strat  w  wysoko\u015bci  co  najmniej  8%  zysku  za  dany  rok  obrotowy,  a\u017c <span class=\"_ _19\"> </span>do <span class=\"_ _19\"> </span>czas<span class=\"_ _3\"></span>u,  gdy  warto\u015b\u0107  kapita\u0142u </span>zapasowego <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>si\u0105gni<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>poziom <span class=\"_ _f\"></span>co <span class=\"_ _f\"></span>najmniej <span class=\"_ _f\"></span>1/3 <span class=\"_ _f\"></span>kapita\u0142u <span class=\"_ _f\"></span>zak\u0142adowego <span class=\"_ _f\"></span>zarejestrowane<span class=\"_ _4\"></span>go. <span class=\"_ _f\"></span>Tak <span class=\"_ _f\"></span>utworzony <span class=\"_ _f\"></span>kapita\u0142 <span class=\"_ _f\"></span>zapasowy<span class=\"_ _4\"></span> nie podlega podzia<span class=\"_ _4\"></span>\u0142owi, mo\u017ce by<span class=\"_ _4\"></span>\u0107 wykorzystany <span class=\"_ _4\"></span>wy\u0142\u0105czni<span class=\"_ _4\"></span>e na pokr<span class=\"_ _4\"></span>ycie straty wykaza<span class=\"_ _4\"></span>nej w spra<span class=\"_ _4\"></span>wozdaniu fina<span class=\"_ _4\"></span>nsowym.<span class=\"ff1 fc2\"> </span>Na  dzie<span class=\"ff3\">\u0144 <span class=\"_ _19\"> </span>31 <span class=\"_ _19\"> </span>g<span class=\"_ _3\"></span>rudnia  2023<span class=\"_ _4\"></span>  r.  k<span class=\"_ _3\"></span>apita\u0142  zapasowy  z  tytu\u0142u  obowi\u0105zkowego  odpisu  dokonaneg<span class=\"_ _4\"></span>o  przez  je<span class=\"_ _3\"></span>dnostki  Grupy<span class=\"_ _4\"></span> </span>Kapita\u0142owej wyn<span class=\"_ _4\"></span>osi\u0142 <span class=\"ff2 lse\">760<span class=\"ls0\"> </span></span>mln PLN<span class=\"_ _4\"></span>, z tego 667 <span class=\"_ _4\"></span>mln PLN d<span class=\"_ _4\"></span>otyczy Jednostki <span class=\"_ _4\"></span>Dominuj\u0105cej, <span class=\"_ _4\"></span>uj\u0119ty jest w <span class=\"_ _4\"></span>zyskach zatrz<span class=\"_ _4\"></span>ymanych.<span class=\"ff2\"> </span>Informacje dot<span class=\"_ _4\"></span>ycz\u0105ce wyp\u0142acone<span class=\"_ _4\"></span>j dywidendy <span class=\"_ _4\"></span>zawarto w <span class=\"_ _4\"></span>Nocie 12.2<span class=\"_ _4\"></span>.<span class=\"ff1 fc2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-370": {
   "value": "Nota 8.3 Polityka zarz\u0105dzania p\u0142ynno\u015bci\u0105 Za  zarz\u0105dzanie  p\u0142ynno\u015bci\u0105  finansow\u0105  w  Grupie  i  przestrzeganie  przyj\u0119tej  w  tym  zakresie  polityki  odpowiada  Zarz\u0105d Jednostki Dominuj\u0105cej. Podmiotem wspieraj\u0105cym Zarz\u0105d w tym zakresie jest Komitet P\u0142ynno\u015bci Finansowej.  Zarz\u0105dzanie  p\u0142ynno\u015bci\u0105  finansow\u0105  Grupy  odbywa  si\u0119  zgodnie  z  Polityk\u0105  Zarz\u0105dzania  P\u0142ynno\u015bci\u0105  Finansow\u0105  w Grupie Kapita\u0142owej KGHM Polska Mied\u017a S.A. Dokument ten opisuje procesy zarz\u0105dzania p\u0142ynno\u015bci\u0105 finansow\u0105 w  Grupie, kt\u00f3re realizowane s\u0105 przez sp\u00f3\u0142ki Grupy, natomiast  organizacja i  koordynacja oraz nadz\u00f3r nad ich realizacj\u0105 prowadzone s\u0105  w Jednostce  Dominuj\u0105cej,  przy  wykorzystaniu  odpowiednich  procedur  i  instrument\u00f3w.  Podstawowymi  zasadami wynikaj\u0105cymi z dokumentu s\u0105: \u2022  zapewnienie stabilnego i efektywnego finansowania dzia\u0142alno\u015bci Grupy, \u2022  ci\u0105g\u0142e monitorowanie poziomu zad\u0142u\u017cenia Grupy, \u2022  efektywne zarz\u0105dzanie kapita\u0142em obrotowym, \u2022  koordynowanie przez Jednostk\u0119 Dominuj\u0105c\u0105 proces\u00f3w zarz\u0105dzania p\u0142ynno\u015bci\u0105 finansow\u0105 w sp\u00f3\u0142kach Grupy. Realizuj\u0105c  proces  zarz\u0105dzania  p\u0142ynno\u015bci\u0105,  Grupa  korzysta  z  narz\u0119dzi  wspieraj\u0105cych  jego  efektywno\u015b\u0107.  Jednym z  instrument\u00f3w  wykorzystywanych  przez  Grup\u0119  w  zakresie  obs\u0142ugi  bie\u017c\u0105cej  dzia\u0142alno\u015bci,  jest  us\u0142uga  zarz\u0105dzania \u015brodkami  pieni\u0119\u017cnymi  w grupie  rachunk\u00f3w  -  cash  pooling  lokalny  w  PLN,  USD  i  EUR  oraz  mi\u0119dzynarodowy  w  USD. Cash pooling  ma  na  celu  optymalizacj\u0119  zarz\u0105dzania  posiadanymi  \u015brodkami  pieni\u0119\u017cnymi,  ograniczenie  koszt\u00f3w odsetkowych, efektywne finansowanie bie\u017c\u0105cych potrzeb w zakresie finansowania kapita\u0142u obrotowego oraz wspieranie kr\u00f3tkoterminowej p\u0142ynno\u015bci finansowej w Grupie Kapita\u0142owej. Celem  wsparcia  bie\u017c\u0105cej  p\u0142ynno\u015bci  oraz  optymalizacji  us\u0142ugi  zarz\u0105dzania  \u015brodkami  pieni\u0119\u017cnymi  w  grupie  rachunk\u00f3w, Jednostka Dominuj\u0105ca pe\u0142ni\u0105ca funkcj\u0119 Koordynatora  zawar\u0142a z  bankiem, w kt\u00f3rym funkcjonuje system cash poolingu,  umow\u0119 kredytu w rachunku bie\u017c\u0105cym na kwot\u0119 250 mln PLN z okresem dost\u0119pno\u015bci do dnia 30 czerwca 2024 r. z opcj\u0105 automatycznego przed\u0142u\u017cenia o 2 lata.  W 2023 r. Jednostka Dominuj\u0105ca prowadzi\u0142a proces pozyskiwania kr\u00f3tkoterminowego finansowania oraz kontynuowa\u0142a dzia\u0142ania zwi\u0105zane z rozwojem programu faktoringu d\u0142u\u017cnego. Celem wsparcia procesu zarz\u0105dzania kapita\u0142em obrotowym, Jednostka Dominuj\u0105ca  na bie\u017c\u0105co przekazuje do faktoringu d\u0142u\u017cnego  zobowi\u0105zania handlowe.  Dost\u0119pny  program  faktoringu  d\u0142u\u017cnego  jest  traktowany  przez  Grup\u0119  jako  skuteczne  narz\u0119dzie  wspomagaj\u0105ce  proces zarz\u0105dzania  kapita\u0142em  obrotowym  oraz  ma  na  celu  dywersyfikacj\u0119  \u017ar\u00f3de\u0142  finansowania  kapita\u0142u  obrotowego.  Umowy z faktorami zosta\u0142y zawarte na czas nieokre\u015blony. W  okresie  sprawozdawczym  przeprowadzono  r\u00f3wnie\u017c  prace  zwi\u0105zane  z  wyd\u0142u\u017ceniem  dost\u0119pno\u015bci  finansowania d\u0142ugoterminowego.  Kontynuowane  by\u0142y  dzia\u0142ania  maj\u0105ce  na  celu  prowadzenie  bezpiecznej  i  odpowiedzialnej  polityki finansowej poprzez oparcie finansowania o zdywersyfikowane i d\u0142ugoterminowe instrumenty. Nota 8.3.1 Umowne terminy wymagalno\u015bci dla zobowi\u0105za\u0144 finansowych Zobowi\u0105zania finansowe - stan na 31 grudnia 2023 r. Umowne terminy wymagalno\u015bci  od ko\u0144ca okresu sprawozdawczego Okresy wymagalno\u015bci Razem  (bez dyskonta) Warto\u015b\u0107 bilansowa do 3 m-cy powy\u017cej 3 do 12 m- cy powy\u017cej  1 roku do 3 lat powy\u017cej  3 lat Zobowi\u0105zania z tytu\u0142u kredyt\u00f3w i po\u017cyczek  143  419 1 029 1 833 3 424 2 939 Zobowi\u0105zania z tytu\u0142u d\u0142u\u017cnych papier\u00f3w warto\u015bciowych -  534  240 1 899 2 673 2 002 Zobowi\u0105zania z tytu\u0142u leasingu  32  91  206 1 274 1 603  784 Zobowi\u0105zania wobec dostawc\u00f3w 3 061  41  37  338 3 477 3 319 Zobowi\u0105zania podobne - faktoring d\u0142u\u017cny 2 268  753 - - 3 021 3 021 Pochodne instrumenty finansowe - waluty*  83  362  39 -  484  483 Pochodne instrumenty finansowe - metale*  5  6 - -  11  11 Pochodne instrumenty finansowe -  stopy procentowe - - -  80  80  181 Wbudowane instrumenty pochodne  26 - - -  26  26 Pozosta\u0142e zobowi\u0105zania finansowe  253  34  23  9  319  321 Razem  5 871 2 240 1 574 5 433 15 118 13 087  *  Zobowi\u0105zania  finansowe  z  tytu\u0142u  instrument\u00f3w  pochodnych  stanowi\u0105  warto\u015b\u0107  wewn\u0119trzn\u0105  tych  instrument\u00f3w  bez  uwzgl\u0119dniania  czynnika dyskontowego.  Zobowi\u0105zania przeterminowane Okresy przeterminowania do 1 m-ca powy\u017cej 1 do 12 m-cy  powy\u017cej 1  do 3 lat powy\u017cej 3 lat Razem/ Warto\u015b\u0107 bilansowa Zobowi\u0105zania  wobec dostawc\u00f3w  28  15  1  1  45 Powy\u017csze tabele dotycz\u0105ce termin\u00f3w wymagalno\u015bci nie zawieraj\u0105 gwarancji finansowych, na kwot\u0119 872 mln PLN, a kt\u00f3re s\u0105  wymagalne w  przypadku  z\u0142amania warunk\u00f3w  umownych przez  strony  kt\u00f3rym  udzielono  gwarancji  a  co  do  kt\u00f3rych Grupa nie ma mo\u017cliwo\u015bci odroczenia p\u0142atno\u015bci, tzn. musi je sp\u0142aci\u0107 na \u017c\u0105danie w okresie do 3 m-cy. Szczeg\u00f3\u0142y dotycz\u0105ce gwarancji finansowych i termin\u00f3w ich wymagalno\u015bci zosta\u0142y opisane w Nocie 8.6. Zobowi\u0105zania finansowe - stan na 31 grudnia 2022 r. Umowne terminy wymagalno\u015bci  od ko\u0144ca okresu sprawozdawczego Okresy wymagalno\u015bci Razem  (bez dyskonta) Warto\u015b\u0107 bilansowa do 3 m-cy powy\u017cej 3 do 12 m- cy powy\u017cej  1 roku do 3 lat powy\u017cej  3 lat Zobowi\u0105zania z tytu\u0142u kredyt\u00f3w i po\u017cyczek  803  390  946 1 778 3 917 3 697 Zobowi\u0105zania z tytu\u0142u d\u0142u\u017cnych papier\u00f3w warto\u015bciowych -  174  699 2 093 2 966 2 002 Zobowi\u0105zania z tytu\u0142u leasingu  27  63  165 1 303 1 558  744 Zobowi\u0105zania wobec dostawc\u00f3w 3 013  11  26  344 3 394 3 210 Zobowi\u0105zania podobne - faktoring d\u0142u\u017cny  5  13 - -  18  18 Pochodne instrumenty finansowe - waluty* -  2  1 -  3  146 Pochodne instrumenty finansowe - metale*  13  26  1 -  40  395 Pochodne instrumenty finansowe -  stopy procentowe - -  28  348  376  569 Wbudowane instrumenty pochodne  43 - - -  43  43 Pozosta\u0142e zobowi\u0105zania finansowe  120  38  51  7  216  211 Razem  4 024  717 1 917 5 873 12 531 11 035  *  Zobowi\u0105zania  finansowe  z  tytu\u0142u  instrument\u00f3w  pochodnych  stanowi\u0105  warto\u015b\u0107  wewn\u0119trzn\u0105  tych  instrument\u00f3w  bez  uwzgl\u0119dniania  czynnika dyskontowego.  Zobowi\u0105zania przeterminowane Okresy przeterminowania do 1 m-ca powy\u017cej 1 do 12 m-cy  powy\u017cej 1  do 3 lat powy\u017cej 3 lat Razem/ Warto\u015b\u0107 bilansowa Zobowi\u0105zania  wobec dostawc\u00f3w  12  3  36  1  52 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "Nota 8.4 Zad\u0142u\u017cenie Nota 8.4.1 D\u0142ug netto Stan na 31.12.2023 Stan na 31.12.2022 Kredyty bankowe   637  573 Po\u017cyczki 1 849 1 987 D\u0142u\u017cne papiery warto\u015bciowe 1 600 2 000 Leasing  675  660 Nota 7.1 Zobowi\u0105zania z tytu\u0142u zad\u0142u\u017cenia d\u0142ugoterminowego 4 761 5 220 Kredyty bankowe   30  690 Po\u017cyczki  423  447 D\u0142u\u017cne papiery warto\u015bciowe  402  2 Leasing  109  84 Nota 7.1 Zobowi\u0105zania z tytu\u0142u zad\u0142u\u017cenia kr\u00f3tkoterminowego  964 1 223 Razem zad\u0142u\u017cenie 5 725 6 443 Nota 8.5 Wolne \u015brodki pieni\u0119\u017cne i ich ekwiwalenty 1 702 1 179 D\u0142ug netto 4 023 5 264 Zad\u0142u\u017cenie  z  tytu\u0142u  kredyt\u00f3w,  po\u017cyczek,  d\u0142u\u017cnych  papier\u00f3w  warto\u015bciowych  i  leasingu  w  podziale  na  waluty (w przeliczeniu na PLN) wed\u0142ug rodzaju stopy procentowej Stan na 31.12.2023 Stan na 31.12.2022 PLN/WIBOR 2 083 2 069 EUR/EURIBOR 17 16 EUR/sta\u0142e 25 32 USD/USD LIBOR - 528 USD/SOFR 982 - PLN/sta\u0142e 802 794 USD/sta\u0142e 1 755 2 961 CAD/sta\u0142e 49 41 pozosta\u0142e 12 2 Razem 5 725 6 443 Na  dzie\u0144  31  grudnia  2023  r.  zad\u0142u\u017cenie  Grupy  z  tytu\u0142u  zaci\u0105gni\u0119tych  kredyt\u00f3w,  po\u017cyczek,  wyemitowanych  d\u0142u\u017cnych papier\u00f3w  warto\u015bciowych  oraz  leasingu  w  przeliczeniu  na  PLN  wynios\u0142o  5  725  mln  PLN,  w  podziale  na  waluty  tj. 695 mln USD,  2 885  mln  PLN,  10  mln  EUR,  16  mln  CAD  oraz  w  pozosta\u0142ych  walutach  w  wysoko\u015bci  12  mln  PLN  (na 31 grudnia 2022 r. zad\u0142u\u017cenie w przeliczeniu na PLN wynios\u0142o 6 443 mln PLN, w podziale na waluty tj. 793 mln USD, 2 863 mln PLN, 10 mln EUR, 13 mln CAD oraz w pozosta\u0142ych walutach w wysoko\u015bci 2 mln PLN). Na dzie\u0144 31 grudnia 2023 r. saldo zobowi\u0105za\u0144 handlowych przekazanych przez Grup\u0119 do faktoringu d\u0142u\u017cnego wynios\u0142o 3 021 mln PLN (na dzie\u0144 31 grudnia 2022 r. 18 mln PLN). Zobowi\u0105zania handlowe przekazane do faktoringu d\u0142u\u017cnego s\u0105 prezentowane w sprawozdaniu z sytuacji finansowej jako \u201eZobowi\u0105zania wobec dostawc\u00f3w i podobne\u201d i mieszcz\u0105 si\u0119 w kategorii \u201epodobne\u201d, gdy\u017c z uwagi na znacz\u0105cy os\u0105d Grupy Kapita\u0142owej  przedstawiony  w  Nocie  10.3  niniejszego  skonsolidowanego  sprawozdania  finansowego,  taka  prezentacja najlepiej odzwierciedla charakter tych transakcji. Struktura  zad\u0142u\u017cenia  potwierdza  skuteczn\u0105  realizacj\u0119  strategii  Grupy, ukierunkowanej  na  zapewnienie  d\u0142ugookresowej stabilno\u015bci  finansowej  poprzez  oparcie  struktury  finansowania  na  zdywersyfikowanych  i  d\u0142ugoterminowych  \u017ar\u00f3d\u0142ach finansowania. Zasady rachunkowo\u015bci  Zobowi\u0105zania z tytu\u0142u zad\u0142u\u017cenia ujmuje si\u0119 pocz\u0105tkowo w warto\u015bci godziwej pomniejszonej (w przypadku zap\u0142aty)  lub powi\u0119kszonej (w  przypadku naliczenia) o koszty transakcyjne stanowi\u0105ce integraln\u0105 cz\u0119\u015b\u0107 zaci\u0105gni\u0119tego finansowania i wycenia  si\u0119  na  dzie\u0144  ko\u0144cz\u0105cy  okres  sprawozdawczy  wed\u0142ug  zamortyzowanego  kosztu  z  zastosowaniem  metody efektywnej  stopy  procentowej.  Naliczone  odsetki  odnoszone  s\u0105  do  koszt\u00f3w  finansowych,  chyba  \u017ce  podlegaj\u0105 kapitalizacji w warto\u015bci rzeczowych aktyw\u00f3w trwa\u0142ych lub warto\u015bci niematerialnych. Nota 8.4.2 Zmiana d\u0142ugu netto Zobowi\u0105zania z tytu\u0142u zad\u0142u\u017cenia Stan na  31.12.2022 Przep\u0142ywy  \u015brodk\u00f3w  pieni\u0119\u017cnych  Odsetki  naliczone R\u00f3\u017cnice  kursowe Inne  zmiany* Stan na  31.12.2023 Kredyty 1 263 ( 572)  75 ( 95) ( 4)  667 Po\u017cyczki 2 434  23  90 ( 264) ( 11) 2 272 D\u0142u\u017cne papiery warto\u015bciowe 2 002 ( 172)  172 - - 2 002 Leasing  744 ( 124)  41 ( 1) 124**  784 Razem zad\u0142u\u017cenie 6 443 ( 845)  378 ( 360)  109 5 725 Wolne \u015brodki pieni\u0119\u017cne i ich ekwiwalenty 1 179  523 - - - 1 702 D\u0142ug netto 5 264 (1 368)  378 ( 360)  109 4 023 Wp\u0142ywy/(wydatki) z tytu\u0142u instrument\u00f3w pochodnych zwi\u0105zanych ze \u017ar\u00f3d\u0142ami finansowania zewn\u0119trznego -  91 - - - - Przep\u0142ywy \u015brodk\u00f3w pieni\u0119\u017cnych zwi\u0105zanych z zad\u0142u\u017ceniem zewn\u0119trznym po uwzgl\u0119dnieniu wp\u0142ywu instrument\u00f3w pochodnych - (1 277) - - - -  * W tym na dzie\u0144 obj\u0119cia kontrol\u0105 INVEST PV 7 Sp. z o.o. - leasing (2) mln PLN. ** W tym 126 mln PLN modyfikacje i zawarcie nowych um\u00f3w leasingowych. Zobowi\u0105zania z tytu\u0142u zad\u0142u\u017cenia Stan na  31.12.2021 Przep\u0142ywy  \u015brodk\u00f3w  pieni\u0119\u017cnych  Odsetki  naliczone R\u00f3\u017cnice  kursowe Inne  zmiany Stan na  31.12.2022 Kredyty  735  530  68 ( 25) ( 45) 1 263 Po\u017cyczki 2 568 ( 417)  79  206 ( 2) 2 434 D\u0142u\u017cne papiery warto\u015bciowe 2 001 ( 130)  131 - - 2 002 Leasing  645 ( 93)  33 - 159**  744 Razem zad\u0142u\u017cenie 5 949 ( 110)  311  181  112 6 443 Wolne \u015brodki pieni\u0119\u017cne i ich ekwiwalenty 1 880 ( 701) - - - 1 179 D\u0142ug netto 4 069  591  311  181  112 5 264 Wp\u0142ywy/(wydatki) z tytu\u0142u instrument\u00f3w pochodnych zwi\u0105zanych ze \u017ar\u00f3d\u0142ami finansowania zewn\u0119trznego -  41 - - - - Przep\u0142ywy \u015brodk\u00f3w pieni\u0119\u017cnych zwi\u0105zanych z zad\u0142u\u017ceniem zewn\u0119trznym po uwzgl\u0119dnieniu wp\u0142ywu instrument\u00f3w pochodnych -  632 - - - -  ** W tym 165 mln PLN modyfikacje i zawarcie nowych um\u00f3w leasingowych. D\u0142u\u017cne papiery warto\u015bciowe Program emisji obligacji Jednostki Dominuj\u0105cej na rynku polskim ustanowiony umow\u0105 emisyjn\u0105 z dnia 27 maja 2019 r.  Emisja o warto\u015bci nominalnej 2 000 mln PLN zosta\u0142a przeprowadzona w dniu 27 czerwca 2019 r., w ramach kt\u00f3rej zosta\u0142y wyemitowane  obligacje  5-letnie  na  kwot\u0119  400  mln  PLN  z  terminem  wykupu  up\u0142ywaj\u0105cym  27  czerwca  2024  r.  oraz obligacje 10-letnie na kwot\u0119 1 600 mln PLN z terminem wykupu 27 czerwca 2029 r.  Warto\u015b\u0107 nominalna jednej obligacji wynosi 1 000 PLN, cena emisyjna jest r\u00f3wna warto\u015bci nominalnej. Oprocentowanie obligacji oparte jest na zmiennej stopie procentowej WIBOR powi\u0119kszonej o mar\u017c\u0119. \u015arodki pozyskane z emisji obligacji przeznaczone s\u0105 na finansowanie og\u00f3lnych cel\u00f3w korporacyjnych. 2023 2022 Warto\u015b\u0107 nominalna emisji 2 000 2 000 Saldo zobowi\u0105zania  2 002 2 002 Razem kredyty, po\u017cyczki i d\u0142u\u017cne papiery warto\u015bciowe 2023 2022 Kwota udzielonego finansowania / Warto\u015b\u0107 nominalna emisji 14 937 15 386 Saldo zobowi\u0105zania  4 941 5 699 Powy\u017csze  \u017ar\u00f3d\u0142a  zapewniaj\u0105  dost\u0119pno\u015b\u0107  finansowania  zewn\u0119trznego  w  kwocie 14 937 mln PLN.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-371": {
   "value": "Nota 8.4 Zad\u0142u\u017c<span class=\"_ _4\"></span>enie<span class=\"ff1\"> </span>Nota 8.4.1 D\u0142u<span class=\"_ _4\"></span>g netto<span class=\"ff1\"> </span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Kredyty bankowe <span class=\"_ _4\"></span>  <span class=\"lse\">637</span>  <span class=\"lse\">573</span> Po\u017cyczki<span class=\"ff2\"> </span>1 849 1 987 D\u0142u\u017cne papiery war<span class=\"_ _4\"></span>to\u015bciowe<span class=\"ff2\"> </span>1 600 2 000 Leasing  <span class=\"lse\">675</span>  <span class=\"lse\">660</span> Nota 7.1 Zobowi\u0105zani<span class=\"_ _4\"></span>a z tytu\u0142u zad\u0142u\u017c<span class=\"_ _4\"></span>enia d\u0142ugotermin<span class=\"_ _4\"></span>owego<span class=\"ff1\"> </span>4 761 5 220 Kredyty bankowe <span class=\"_ _4\"></span>  <span class=\"lse\">30</span>  <span class=\"lse\">690</span> Po\u017cyczki<span class=\"ff2\"> </span> <span class=\"lse\">423</span>  <span class=\"lse\">447</span> D\u0142u\u017cne papiery war<span class=\"_ _4\"></span>to\u015bciowe<span class=\"ff2\"> </span> <span class=\"lse\">402</span>  2 Leasing  <span class=\"lse\">109</span>  <span class=\"lse\">84</span> Nota 7.1 Zobowi\u0105zani<span class=\"_ _4\"></span>a z tytu\u0142u zad\u0142u\u017c<span class=\"_ _4\"></span>enia kr\u00f3tk<span class=\"_ _4\"></span>oterminow<span class=\"_ _4\"></span>ego<span class=\"ff1\"> </span> <span class=\"lsf\">964</span> 1 223 Razem zad\u0142u\u017ceni<span class=\"_ _4\"></span>e<span class=\"ff1\"> </span>5 725 6 443 Nota 8.5 Wolne \u015brodki pi<span class=\"_ _4\"></span>eni\u0119\u017cne i ich <span class=\"_ _4\"></span>ekwiwalent<span class=\"_ _4\"></span>y<span class=\"ff2\"> </span>1 702 1 179 D\u0142ug netto<span class=\"ff1\"> </span>4 023 5 264 Zad\u0142u\u017cenie  z  tytu\u0142u  kredyt<span class=\"_ _4\"></span>\u00f3w,  po\u017cycze<span class=\"_ _4\"></span>k,  d\u0142u\u017cnych  papier<span class=\"_ _4\"></span>\u00f3w  warto\u015bciowych  i  l<span class=\"_ _4\"></span>easingu  w  podziale  na  waluty<span class=\"_ _4\"></span> (w<span class=\"ls0\"> <span class=\"ff4\">przelic<span class=\"_ _4\"></span>zeniu na PLN) <span class=\"_ _4\"></span>wed\u0142ug r<span class=\"_ _4\"></span>odzaju stopy <span class=\"ff1\">pr<span class=\"_ _4\"></span>ocentowej<span class=\"ff2 fc0\"> </span></span></span></span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 PLN/WIBOR 2 083 2 069 EUR/EURIBOR<span class=\"_ _4\"></span> 17<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>EUR/sta\u0142e<span class=\"ff2\"> </span>25<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>USD/USD LIB<span class=\"_ _4\"></span>OR - 528<span class=\"ls0\"> </span>USD/SOFR 982<span class=\"ls0\"> </span>- PLN/sta\u0142e<span class=\"ff2\"> </span>802<span class=\"ls0\"> </span>794<span class=\"ls0\"> </span>USD/sta\u0142e<span class=\"ff2\"> </span>1 755 2 961 CAD/sta\u0142e<span class=\"ff2\"> </span>49<span class=\"ls0\"> </span>41<span class=\"ls0\"> </span>pozosta\u0142e<span class=\"ff2\"> </span>12<span class=\"ls0\"> </span>2 Razem 5 725<span class=\"ls0\"> </span>6 443 Na  dzie\u0144  3<span class=\"_ _4\"></span>1  grudnia <span class=\"_ _2\"> </span>202<span class=\"ff2\">3  </span>r.  zad\u0142u\u017ceni<span class=\"_ _4\"></span>e  Grupy <span class=\"_ _2\"> </span>z  tytu\u0142u  zaci\u0105<span class=\"_ _4\"></span>gni\u0119tych  kr<span class=\"_ _4\"></span>edyt\u00f3w, <span class=\"_ _2\"> </span>po<span class=\"_ _3\"></span>\u017cycz<span class=\"_ _4\"></span>ek,  wyemi<span class=\"_ _4\"></span>towanych  d<span class=\"_ _4\"></span>\u0142u\u017cnych<span class=\"_ _4\"></span> papier\u00f3w <span class=\"_ _10\"> </span>warto\u015bciowych <span class=\"_ _19\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _19\"> </span>le<span class=\"_ _3\"></span>asingu <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>przeliczeniu <span class=\"_ _10\"> </span>na <span class=\"_ _11\"> </span>PLN <span class=\"_ _10\"> </span>wynios\u0142o <span class=\"_ _11\"> </span><span class=\"ff2\">5 <span class=\"_ _10\"> </span>725 <span class=\"_ _11\"> </span>mln <span class=\"_ _10\"> </span>PLN, <span class=\"_ _11\"> </span>w <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>dzial<span class=\"_ _4\"></span>e <span class=\"_ _10\"> </span>na <span class=\"_ _11\"> </span>waluty <span class=\"_ _10\"> </span>tj. </span>695<span class=\"ls0\"> mln USD, <span class=\"_ _2\"> </span>2 </span>885<span class=\"ls0\">  mln  PLN, <span class=\"_ _2\"> </span>1<span class=\"_ _3\"></span>0 <span class=\"_ _2\"> </span>mln  EUR, <span class=\"_ _12\"> </span><span class=\"ls27\">16</span> <span class=\"_ _2\"> </span><span class=\"ff3\">mln<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>CAD<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>w  pozosta\u0142ych <span class=\"_ _2\"> </span>walutach  w <span class=\"_ _2\"> </span>wyso<span class=\"_ _3\"></span>ko\u015bci  </span></span>12<span class=\"ls0\"> <span class=\"_ _2\"> </span>mln  PLN <span class=\"_ _2\"> </span>(na </span>31<span class=\"ls0\"> grudnia </span>202<span class=\"ls0\">2 <span class=\"_ _4\"></span><span class=\"ff3\">r. zad\u0142u\u017cenie <span class=\"_ _3\"></span>w przeliczeniu na <span class=\"_ _3\"></span>PLN wynios\u0142o <span class=\"ff2\">6 <span class=\"_ _3\"></span>443 mln PLN, w <span class=\"_ _3\"></span>podziale na <span class=\"_ _3\"></span>walut<span class=\"_ _4\"></span>y tj.<span class=\"_ _3\"></span> <span class=\"lse\">793</span> mln U<span class=\"_ _3\"></span>SD,<span class=\"_ _4\"></span> 2 <span class=\"_ _3\"></span>863 </span></span></span>mln PLN, <span class=\"lse\">10</span> mln <span class=\"_ _4\"></span>EUR, <span class=\"lse\">13</span> <span class=\"ff3\">mln CAD oraz<span class=\"_ _4\"></span> w pozosta\u0142ych wa<span class=\"_ _4\"></span>lutach w<span class=\"_ _4\"></span> wysoko\u015bci 2 m<span class=\"_ _4\"></span>ln PLN).<span class=\"ff2\"> </span></span>Na <span class=\"_ _f\"></span>dzie\u0144 <span class=\"_ _f\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _f\"></span>202<span class=\"ff2\">3 <span class=\"_ _f\"></span></span>r. <span class=\"_ _f\"></span>sal<span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>zobowi\u0105za\u0144 <span class=\"_ _f\"></span>handlowych <span class=\"_ _3\"></span>przekazanych <span class=\"_ _f\"></span>przez <span class=\"_ _3\"></span>Grup\u0119 <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>faktoringu <span class=\"_ _3\"></span>d\u0142u\u017cnego <span class=\"_ _f\"></span>wynios\u0142<span class=\"_ _4\"></span>o 3 <span class=\"lse\">021</span> <span class=\"ff3\">mln P<span class=\"_ _4\"></span>LN (na dzie\u0144 31 <span class=\"_ _4\"></span>grudnia 202<span class=\"ff2\">2 <span class=\"_ _4\"></span>r. <span class=\"ls27\">18</span> <span class=\"_ _4\"></span>mln PLN). </span></span>Zobowi\u0105zania handlowe <span class=\"_ _3\"></span>przekaza<span class=\"_ _4\"></span>ne <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>faktoringu d\u0142<span class=\"_ _3\"></span>u\u017cn<span class=\"_ _4\"></span>ego <span class=\"_ _3\"></span>s\u0105 prezentowane <span class=\"_ _3\"></span>w sprawozdaniu <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>sytuacji finansowej <span class=\"_ _3\"></span>jako \u201eZobowi\u0105zania wobec <span class=\"_ _3\"></span>dostawc\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _3\"></span>i podo<span class=\"_ _3\"></span>bne\u201d<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>i mieszcz\u0105 <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kategorii <span class=\"_ _3\"></span>\u201epodob<span class=\"_ _4\"></span>ne\u201d, gdy\u017c <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>uwagi <span class=\"_ _3\"></span>na<span class=\"ff2\"> </span>znacz\u0105cy <span class=\"_ _3\"></span>os\u0105d G<span class=\"_ _3\"></span>rupy Kapita\u0142owej  pr<span class=\"_ _4\"></span>zedsta<span class=\"ff2\">wiony<span class=\"_ _4\"></span>  w <span class=\"_ _12\"> </span>Nocie  10<span class=\"_ _4\"></span>.3  nini<span class=\"_ _4\"></span>ejszego  skons<span class=\"_ _4\"></span>olidowanego <span class=\"_ _12\"> </span>sprawozda<span class=\"_ _4\"></span>nia  finan<span class=\"_ _4\"></span>sowego, <span class=\"_ _12\"> </span>taka  pr<span class=\"_ _4\"></span>ezentacj<span class=\"_ _4\"></span>a </span>najlepiej odzwierci<span class=\"_ _4\"></span>edla charakt<span class=\"_ _4\"></span>er tych tr<span class=\"_ _4\"></span>ansakcji. Struktura <span class=\"_ _1\"> </span>zad\u0142u\u017cenia <span class=\"_ _1\"> </span>potwierdz<span class=\"_ _4\"></span>a <span class=\"_ _1\"> </span>skuteczn\u0105 <span class=\"_ _1\"> </span>realizacj\u0119 <span class=\"_ _1\"> </span>strategii <span class=\"_ _0\"> </span>G<span class=\"_ _3\"></span>rupy, <span class=\"_ _0\"></span>ukierunkowanej <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>zapewnienie <span class=\"_ _1\"> </span>d\u0142ugookres<span class=\"_ _4\"></span>owej stabilno\u015bci  finans<span class=\"_ _4\"></span>owej  poprzez  oparci<span class=\"_ _4\"></span>e  struktury  finansowania<span class=\"_ _4\"></span>  na  zdywersyfikowan<span class=\"_ _4\"></span>ych  i  d\u0142ug<span class=\"_ _4\"></span>oterminowych  \u017ar\u00f3d<span class=\"_ _4\"></span>\u0142ach finansowania.<span class=\"_ _4\"></span> <div class=\"c w2 h0 gs1377\"><div class=\"t m0 x5 h18 y58 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y8fd ff4 fs6 fc2 sc0 ls0 ws0\">Nota 8.4.2 Zmi<span class=\"_ _4\"></span>ana d\u0142ugu nett<span class=\"_ _4\"></span>o<span class=\"ff1\"> </span></div></div><div class=\"c w2bd h1a4 gs1378\"><div class=\"t m0 x11 h5 y100 ff4 fs3 fc2 sc0 ls0 ws0\">Zobowi\u0105zania z ty<span class=\"_ _3\"></span>tu\u0142u zad\u0142u\u017cenia<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w12e h1a4 gs1379\"><div class=\"t m0 x26 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Stan na  </div><div class=\"t m0 x37 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w2be h1a4 gs137a\"><div class=\"t m0 x19 h5 ye4e ff4 fs3 fc2 sc0 ls0 ws0\">Przep\u0142ywy <span class=\"ff1\"> </span></div><div class=\"t m0 x75 h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">\u015brodk\u00f3w <span class=\"ff1\"> </span></div><div class=\"t m0 x26 h5 y56 ff4 fs3 fc2 sc0 ls0 ws0\">pieni\u0119\u017cnych<span class=\"ff1\"> </span></div></div><div class=\"c w2bf h1a4 gs137b\"><div class=\"t m0 x1b h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\"> Odsetki  </div><div class=\"t m0 x1e h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">naliczone </div></div><div class=\"c w2c0 h1a4 gs137c\"><div class=\"t m0 x126 h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">R\u00f3\u017cnice <span class=\"ff1\"> </span></div><div class=\"t m0 x26 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">kursowe </div></div><div class=\"c w22a h1a4 gs137d\"><div class=\"t m0 x6b h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Inne  </div><div class=\"t m0 x1b h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">zmiany* </div></div><div class=\"c w2c1 h1a4 gs137e\"><div class=\"t m0 x126 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Stan na  </div><div class=\"t m0 x20 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w2bd h12 gs137f\"><div class=\"t m0 x11 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">Kredyty </div></div><div class=\"c w12e h12 gs1380\"><div class=\"t m0 x49 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">1 263 </div></div><div class=\"c w2be h12 gs1381\"><div class=\"t m0 x23 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 572) </div></div><div class=\"c w2bf h12 gs1382\"><div class=\"t m0 x68 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">75</span> </div></div><div class=\"c w2c0 h12 gs1383\"><div class=\"t m0 x64 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 95) </div></div><div class=\"c w22a h12 gs1384\"><div class=\"t m0 x22 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 4) </div></div><div class=\"c w2c1 h12 gs1385\"><div class=\"t m0 x64 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">667</span> </div></div><div class=\"c w2bd h12 gs1386\"><div class=\"t m0 x11 h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">Po\u017cyczki<span class=\"ff2\"> </span></div></div><div class=\"c w12e h12 gs1387\"><div class=\"t m0 x49 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">2 434 </div></div><div class=\"c w2be h12 gs1388\"><div class=\"t m0 x3c h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">23</span> </div></div><div class=\"c w2bf h12 gs1389\"><div class=\"t m0 x68 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">90</span> </div></div><div class=\"c w2c0 h12 gs138a\"><div class=\"t m0 x9 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 264) </div></div><div class=\"c w22a h12 gs138b\"><div class=\"t m0 x64 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 11) </div></div><div class=\"c w2c1 h12 gs138c\"><div class=\"t m0 x9 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">2 272 </div></div><div class=\"c w2bd h12 gs138d\"><div class=\"t m0 x11 h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">D\u0142u\u017cne papiery warto\u015b<span class=\"_ _3\"></span>ciowe<span class=\"ff2\"> </span></div></div><div class=\"c w12e h12 gs138e\"><div class=\"t m0 x49 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">2 002 </div></div><div class=\"c w2be h12 gs138f\"><div class=\"t m0 x23 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 172) </div></div><div class=\"c w2bf h12 gs1390\"><div class=\"t m0 x83 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">172</span> </div></div><div class=\"c w2c0 h12 gs1391\"><div class=\"t m0 x24 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w22a h12 gs1392\"><div class=\"t m0 x24 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2c1 h12 gs1393\"><div class=\"t m0 x9 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">2 002 </div></div><div class=\"c w2bd h44 gs1394\"><div class=\"t m0 x11 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">Leasing </div></div><div class=\"c w12e h44 gs1395\"><div class=\"t m0 x9 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">744</span> </div></div><div class=\"c w2be h44 gs1396\"><div class=\"t m0 x23 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 124) </div></div><div class=\"c w2bf h44 gs1397\"><div class=\"t m0 x68 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">41</span> </div></div><div class=\"c w2c0 h44 gs1398\"><div class=\"t m0 x22 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 1) </div></div><div class=\"c w22a h44 gs1399\"><div class=\"t m0 xc3 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">124** </div></div><div class=\"c w2c1 h44 gs139a\"><div class=\"t m0 x64 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">784</span> </div></div><div class=\"c w2bd h12 gs139b\"><div class=\"t m0 x11 h5 y179 ff4 fs3 fc2 sc0 ls0 ws0\">Razem zad\u0142u\u017cenie<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w12e h12 gs139c\"><div class=\"t m0 x49 h5 y179 ff1 fs3 fc0 sc0 ls3 ws0\">6 443<span class=\"ls0\"> </span></div></div><div class=\"c w2be h12 gs139d\"><div class=\"t m0 x18 h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">( 845) </div></div><div class=\"c w2bf h12 gs139e\"><div class=\"t m0 x83 h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">378</span> </div></div><div class=\"c w2c0 h12 gs139f\"><div class=\"t m0 xc3 h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">( 360) </div></div><div class=\"c w22a h12 gs13a0\"><div class=\"t m0 x64 h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">109</span> </div></div><div class=\"c w2c1 h12 gs13a1\"><div class=\"t m0 x9 h5 y179 ff1 fs3 fc0 sc0 ls3 ws0\">5 725<span class=\"ls0\"> </span></div></div><div class=\"c w2bd h12 gs13a2\"><div class=\"t m0 x11 h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">Wolne \u015brodki p<span class=\"_ _3\"></span>ieni\u0119\u017cne i ich ekwiwalent<span class=\"_ _3\"></span>y<span class=\"ff2\"> </span></div></div><div class=\"c w12e h12 gs13a3\"><div class=\"t m0 x49 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">1 179 </div></div><div class=\"c w2be h12 gs13a4\"><div class=\"t m0 x24 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">52</span>3 </div></div><div class=\"c w2bf h12 gs13a5\"><div class=\"t m0 x3e h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2c0 h12 gs13a6\"><div class=\"t m0 x24 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w22a h12 gs13a7\"><div class=\"t m0 x24 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2c1 h12 gs13a8\"><div class=\"t m0 x9 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">1 702 </div></div><div class=\"c w2bd h12 gs13a9\"><div class=\"t m0 x11 h5 y179 ff4 fs3 fc2 sc0 ls0 ws0\">D\u0142ug netto<span class=\"ff1\"> </span></div></div><div class=\"c w12e h12 gs13aa\"><div class=\"t m0 x49 h5 y179 ff1 fs3 fc0 sc0 ls3 ws0\">5 264<span class=\"ls0\"> </span></div></div><div class=\"c w2be h12 gs13ab\"><div class=\"t m0 x17 h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">(1 368) </div></div><div class=\"c w2bf h12 gs13ac\"><div class=\"t m0 x83 h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">378</span> </div></div><div class=\"c w2c0 h12 gs13ad\"><div class=\"t m0 xc3 h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">( 360) </div></div><div class=\"c w22a h12 gs13ae\"><div class=\"t m0 x64 h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">109</span> </div></div><div class=\"c w2c1 h12 gs13af\"><div class=\"t m0 x9 h5 y179 ff1 fs3 fc0 sc0 ls3 ws0\">4 02<span class=\"ls0\">3 </span></div></div><div class=\"c w2bd h75 gs13b0\"><div class=\"t m0 x11 h5 y5db ff3 fs3 fc0 sc0 ls0 ws0\">Wp\u0142ywy/(wydatki) z t<span class=\"_ _3\"></span>ytu\u0142u instrume<span class=\"_ _3\"></span>nt\u00f3w </div><div class=\"t m0 x11 h5 yfc ff3 fs3 fc0 sc0 ls0 ws0\">pochodnych<span class=\"_ _3\"></span> zwi\u0105zanych ze \u017ar\u00f3d\u0142ami </div><div class=\"t m0 x11 h5 y10 ff3 fs3 fc0 sc0 ls0 ws0\">finansowania zewn\u0119<span class=\"_ _3\"></span>trznego<span class=\"ff2\"> </span></div></div><div class=\"c w12e h75 gs13b1\"><div class=\"t m0 x23 h5 yfc ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2be h75 gs13b2\"><div class=\"t m0 x3c h5 yfc ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">91</span> </div></div><div class=\"c w2bf h75 gs13b3\"><div class=\"t m0 x3e h5 yfc ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2c0 h75 gs13b4\"><div class=\"t m0 x24 h5 yfc ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w22a h75 gs13b5\"><div class=\"t m0 x24 h5 yfc ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2c1 h75 gs13b6\"><div class=\"t m0 x24 h5 yfc ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2bd h74 gs13b7\"><div class=\"t m0 x11 h5 y2ca ff4 fs3 fc2 sc0 ls0 ws0\">Przep\u0142ywy \u015brodk<span class=\"_ _3\"></span>\u00f3w pieni\u0119\u017cnych </div><div class=\"t m0 x11 h5 y5db ff4 fs3 fc2 sc0 ls0 ws0\">zwi\u0105zanych z zad<span class=\"_ _3\"></span>\u0142u\u017ceniem </div><div class=\"t m0 x11 h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">zewn\u0119trznym po uw<span class=\"_ _3\"></span>zgl\u0119dnieniu </div><div class=\"t m0 x11 h5 y10 ff4 fs3 fc2 sc0 ls0 ws0\">wp\u0142ywu instrum<span class=\"_ _3\"></span>ent\u00f3w pochodnyc<span class=\"_ _3\"></span>h<span class=\"ff1\"> </span></div></div><div class=\"c w12e h74 gs13b8\"><div class=\"t m0 x23 h5 y2fd ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2be h74 gs13b9\"><div class=\"t m0 x17 h5 y2fd ff1 fs3 fc0 sc0 ls0 ws0\">(1 277) </div></div><div class=\"c w2bf h74 gs13ba\"><div class=\"t m0 x3e h5 y2fd ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2c0 h74 gs13bb\"><div class=\"t m0 x24 h5 y2fd ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w22a h74 gs13bc\"><div class=\"t m0 x24 h5 y2fd ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2c1 h74 gs13bd\"><div class=\"t m0 x24 h5 y2fd ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2 h0 gs1377\"><div class=\"t m0 x5 h4a ye56 ff6 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">* W tym na dzie\u0144<span class=\"_ _3\"></span> obj\u0119cia kontrol\u0105<span class=\"_ _3\"></span> INVE<span class=\"_ _4\"></span>ST PV 7 Sp. z o.o.<span class=\"_ _3\"></span> <span class=\"ff6\">- leasing (<span class=\"_ _3\"></span>2) mln PLN. </span></span></div><div class=\"t m0 x5 h4a ye57 ff6 fs3 fc0 sc0 ls0 ws0\">** W tym 126 mln<span class=\"_ _3\"></span> PLN modyfikacje i z<span class=\"_ _3\"></span>a<span class=\"ff5\">warcie nowy<span class=\"_ _3\"></span>ch um\u00f3w leasingowych.<span class=\"_ _3\"></span></span> </div><div class=\"t m0 x5 h5 ye58 ff2 fs3 fc0 sc0 ls0 ws0\">  </div></div><div class=\"c w2c2 h19d gs13be\"><div class=\"t m0 x11 h5 y1d5 ff4 fs3 fc2 sc0 ls0 ws0\">Zobowi\u0105zania z ty<span class=\"_ _3\"></span>tu\u0142u zad\u0142u\u017cenia<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w9d h19d gs13bf\"><div class=\"t m0 x26 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Stan na  </div><div class=\"t m0 x25 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">31.12.2021 </div></div><div class=\"c w2be h19d gs13c0\"><div class=\"t m0 x19 h5 y5db ff4 fs3 fc2 sc0 ls0 ws0\">Przep\u0142ywy <span class=\"ff1\"> </span></div><div class=\"t m0 x75 h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">\u015brodk\u00f3w <span class=\"ff1\"> </span></div><div class=\"t m0 x26 h5 y56 ff4 fs3 fc2 sc0 ls0 ws0\">pieni\u0119\u017cnych<span class=\"ff1\"> </span></div></div><div class=\"c w2bf h19d gs13c1\"><div class=\"t m0 x1b h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\"> Odsetki  </div><div class=\"t m0 x1e h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">naliczone </div></div><div class=\"c w2c3 h19d gs13c2\"><div class=\"t m0 x126 h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">R\u00f3\u017cnice <span class=\"ff1\"> </span></div><div class=\"t m0 x26 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">kursowe </div></div><div class=\"c w22a h19d gs13c3\"><div class=\"t m0 x6b h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Inne  </div><div class=\"t m0 x19 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">zmiany </div></div><div class=\"c w2c4 h19d gs13c4\"><div class=\"t m0 x126 h5 yfc ff1 fs3 fc2 sc0 ls0 ws0\">Stan na  </div><div class=\"t m0 x20 h5 y56 ff1 fs3 fc2 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w2c2 h44 gs13c5\"><div class=\"t m0 x11 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">Kredyty </div></div><div class=\"c w9d h44 gs13c6\"><div class=\"t m0 x84 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">735</span> </div></div><div class=\"c w2be h44 gs13c7\"><div class=\"t m0 x24 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">530</span> </div></div><div class=\"c w2bf h44 gs13c8\"><div class=\"t m0 x68 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">68</span> </div></div><div class=\"c w2c3 h44 gs13c9\"><div class=\"t m0 x52 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 25) </div></div><div class=\"c w22a h44 gs13ca\"><div class=\"t m0 x64 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 45) </div></div><div class=\"c w2c4 h44 gs13cb\"><div class=\"t m0 x84 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">1 263 </div></div><div class=\"c w2c2 h44 gs13cc\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Po\u017cyczki<span class=\"ff2\"> </span></div></div><div class=\"c w9d h44 gs13cd\"><div class=\"t m0 xbb h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">2 568 </div></div><div class=\"c w2be h44 gs13ce\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 417) </div></div><div class=\"c w2bf h44 gs13cf\"><div class=\"t m0 x68 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">79</span> </div></div><div class=\"c w2c3 h44 gs13d0\"><div class=\"t m0 x64 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">206</span> </div></div><div class=\"c w22a h44 gs13d1\"><div class=\"t m0 x22 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 2) </div></div><div class=\"c w2c4 h44 gs13d2\"><div class=\"t m0 x84 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">2 434 </div></div><div class=\"c w2c2 h44 gs13d3\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">D\u0142u\u017cne papier<span class=\"_ _3\"></span>y warto\u015bciowe<span class=\"ff2\"> </span></div></div><div class=\"c w9d h44 gs13d4\"><div class=\"t m0 xbb h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">2 001 </div></div><div class=\"c w2be h44 gs13d5\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 130) </div></div><div class=\"c w2bf h44 gs13d6\"><div class=\"t m0 x83 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">131</span> </div></div><div class=\"c w2c3 h44 gs13d7\"><div class=\"t m0 x24 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w22a h44 gs13d8\"><div class=\"t m0 x24 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2c4 h44 gs13d9\"><div class=\"t m0 x84 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">2 002 </div></div><div class=\"c w2c2 h44 gs13da\"><div class=\"t m0 x11 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">Leasing </div></div><div class=\"c w9d h44 gs13db\"><div class=\"t m0 x84 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">645</span> </div></div><div class=\"c w2be h44 gs13dc\"><div class=\"t m0 x24 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 93) </div></div><div class=\"c w2bf h44 gs13dd\"><div class=\"t m0 x68 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">33</span> </div></div><div class=\"c w2c3 h44 gs13de\"><div class=\"t m0 x24 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w22a h44 gs13df\"><div class=\"t m0 xc3 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">159** </div></div><div class=\"c w2c4 h44 gs13e0\"><div class=\"t m0 x64 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">744</span> </div></div><div class=\"c w2c2 h44 gs13e1\"><div class=\"t m0 x11 h5 yf7 ff4 fs3 fc2 sc0 ls0 ws0\">Razem zad\u0142u\u017cenie<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w9d h44 gs13e2\"><div class=\"t m0 xbb h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">5 949<span class=\"ls0\"> </span></div></div><div class=\"c w2be h44 gs13e3\"><div class=\"t m0 x18 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">( 110) </div></div><div class=\"c w2bf h44 gs13e4\"><div class=\"t m0 x83 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">311</span> </div></div><div class=\"c w2c3 h44 gs13e5\"><div class=\"t m0 x64 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">181</span> </div></div><div class=\"c w22a h44 gs13e6\"><div class=\"t m0 x64 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">112</span> </div></div><div class=\"c w2c4 h44 gs13e7\"><div class=\"t m0 x84 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">6 443<span class=\"ls0\"> </span></div></div><div class=\"c w2c2 h44 gs13e8\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Wolne \u015brodki p<span class=\"_ _3\"></span>ieni\u0119\u017cne i ich ekwiwalent<span class=\"_ _3\"></span>y<span class=\"ff2\"> </span></div></div><div class=\"c w9d h44 gs13e9\"><div class=\"t m0 xbb h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">1 880 </div></div><div class=\"c w2be h44 gs13ea\"><div class=\"t m0 x23 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 701) </div></div><div class=\"c w2bf h44 gs13eb\"><div class=\"t m0 x3e h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2c3 h44 gs13ec\"><div class=\"t m0 x24 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w22a h44 gs13ed\"><div class=\"t m0 x24 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2c4 h44 gs13ee\"><div class=\"t m0 x84 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">1 179 </div></div><div class=\"c w2c2 h44 gs13ef\"><div class=\"t m0 x11 h5 yf7 ff4 fs3 fc2 sc0 ls0 ws0\">D\u0142ug netto<span class=\"ff1\"> </span></div></div><div class=\"c w9d h44 gs13f0\"><div class=\"t m0 xbb h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">4 069<span class=\"ls0\"> </span></div></div><div class=\"c w2be h44 gs13f1\"><div class=\"t m0 x24 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">591</span> </div></div><div class=\"c w2bf h44 gs13f2\"><div class=\"t m0 x83 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">311</span> </div></div><div class=\"c w2c3 h44 gs13f3\"><div class=\"t m0 x64 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">181</span> </div></div><div class=\"c w22a h44 gs13f4\"><div class=\"t m0 x64 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">112</span> </div></div><div class=\"c w2c4 h44 gs13f5\"><div class=\"t m0 x84 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">5 264<span class=\"ls0\"> </span></div></div><div class=\"c w2c2 h1a5 gs13f6\"><div class=\"t m0 x11 h5 y5a1 ff3 fs3 fc0 sc0 ls0 ws0\">Wp\u0142ywy/(wydatki) z t<span class=\"_ _3\"></span>ytu\u0142u instrume<span class=\"_ _3\"></span>nt\u00f3w </div><div class=\"t m0 x11 h5 y7a0 ff3 fs3 fc0 sc0 ls0 ws0\">pochodnych<span class=\"_ _3\"></span> zwi\u0105zanych ze \u017ar\u00f3d\u0142ami </div><div class=\"t m0 x11 h5 y124 ff3 fs3 fc0 sc0 ls0 ws0\">finansowania zewn\u0119<span class=\"_ _3\"></span>trznego<span class=\"ff2\"> </span></div></div><div class=\"c w9d h1a5 gs13f7\"><div class=\"t m0 x23 h5 y7a0 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2be h1a5 gs13f8\"><div class=\"t m0 x3c h5 y7a0 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">41</span> </div></div><div class=\"c w2bf h1a5 gs13f9\"><div class=\"t m0 x3e h5 y7a0 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2c3 h1a5 gs13fa\"><div class=\"t m0 x24 h5 y7a0 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w22a h1a5 gs13fb\"><div class=\"t m0 x24 h5 y7a0 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2c4 h1a5 gs13fc\"><div class=\"t m0 x3e h5 y7a0 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2c2 h1a6 gs13fd\"><div class=\"t m0 x11 h5 y2ca ff4 fs3 fc2 sc0 ls0 ws0\">Przep\u0142ywy \u015brodk<span class=\"_ _3\"></span>\u00f3w pieni\u0119\u017cnych </div><div class=\"t m0 x11 h5 y5a1 ff4 fs3 fc2 sc0 ls0 ws0\">zwi\u0105zanych z zad<span class=\"_ _3\"></span>\u0142u\u017ceniem </div><div class=\"t m0 x11 h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">zewn\u0119trznym po uw<span class=\"_ _3\"></span>zgl\u0119dnieniu </div><div class=\"t m0 x11 h5 y56 ff4 fs3 fc2 sc0 ls0 ws0\">wp\u0142ywu instrum<span class=\"_ _3\"></span>ent\u00f3w pochodnyc<span class=\"_ _3\"></span>h<span class=\"ff1\"> </span></div></div><div class=\"c w9d h1a6 gs13fe\"><div class=\"t m0 x23 h5 y3fa ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2be h1a6 gs13ff\"><div class=\"t m0 x24 h5 y3fa ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">632</span> </div></div><div class=\"c w2bf h1a6 gs1400\"><div class=\"t m0 x3e h5 y3fa ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2c3 h1a6 gs1401\"><div class=\"t m0 x24 h5 y3fa ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w22a h1a6 gs1402\"><div class=\"t m0 x24 h5 y3fa ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2c4 h1a6 gs1403\"><div class=\"t m0 x3e h5 y3fa ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2 h0 gs1377\"><div class=\"t m0 x5 h4a yd59 ff6 fs3 fc0 sc0 ls0 ws0\"> ** W tym 165 mln PL<span class=\"_ _3\"></span>N modyfikacje i z<span class=\"_ _3\"></span>a<span class=\"ff5\">warcie nowych<span class=\"_ _3\"></span> um\u00f3w leasingowych.<span class=\"_ _3c\"> </span></span><span class=\"ff5\"><span class=\"_ _3\"></span></span> </div><div class=\"t m0 x5 h5 yb86 ff2 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 ye5e ff4 fs6 fc2 sc0 ls0 ws0\">Uzgodnienie <span class=\"_ _3\"></span>przep\u0142ywu <span class=\"_ _3\"></span>\u015brodk<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>zwi\u0105zanych <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>zad\u0142u\u017ceniem <span class=\"_ _3\"></span>zewn\u0119trznym <span class=\"_ _3\"></span>po uwzgl\u0119dnieniu <span class=\"_ _3\"></span>wp\u0142ywu </div><div class=\"t m0 x5 h8 yc6d ff4 fs6 fc2 sc0 ls0 ws0\">instrument\u00f3w p<span class=\"_ _4\"></span>ochodnych<span class=\"ff1\"> </span>d<span class=\"_ _4\"></span>o skonsolidowane<span class=\"_ _4\"></span>go spraw<span class=\"_ _4\"></span>ozdania z pr<span class=\"_ _4\"></span>zep\u0142yw\u00f3w p<span class=\"_ _4\"></span>ieni\u0119\u017cnych<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 ye5f ff3 fs6 fc0 sc0 ls0 ws0\">Z <span class=\"_ _3\"></span>istniej\u0105cym zad\u0142u\u017ceniem <span class=\"_ _3\"></span>wi\u0105\u017ce<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>si\u0119 ryzyko <span class=\"_ _3\"></span>kursowe <span class=\"_ _3\"></span>oraz ryzyko <span class=\"_ _3\"></span>stopy <span class=\"_ _3\"></span>procent<span class=\"_ _4\"></span>owej. <span class=\"_ _3\"></span>Opis ekspozycji <span class=\"_ _3\"></span>na ryzyka <span class=\"_ _3\"></span>finansowe </div><div class=\"t m0 x5 h8 ye60 ff3 fs6 fc0 sc0 ls0 ws0\">znajduje si\u0119 w<span class=\"ff2\"> <span class=\"_ _4\"></span>Nocie 7.5. </span></div></div><div class=\"c w211 h1a7 gs1404\"><div class=\"t m0 x39 h8 ydf ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>3 </div><div class=\"t m0 x39 h8 ye0 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>3 </div></div><div class=\"c w2c6 h1a7 gs1405\"><div class=\"t m0 x39 h8 ydf ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>2 </div><div class=\"t m0 x39 h8 ye0 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>2 </div></div><div class=\"c w2c5 h61 gs1406\"><div class=\"t m0 x11 h8 y4de ff4 fs6 fc2 sc0 ls0 ws0\">I. Dzia\u0142alno\u015b\u0107 fina<span class=\"_ _4\"></span>nsowa<span class=\"ff1\"> </span></div></div><div class=\"c w211 h61 gs1407\"><div class=\"t m0 x3e h8 y4de ff1 fs6 fc0 sc0 ls0 ws0\">( 503) </div></div><div class=\"c w2c6 h61 gs1408\"><div class=\"t m0 x3d h8 y4de ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">142</span> </div></div><div class=\"c w2c5 hce gs1409\"><div class=\"t m0 x11 h8 y486 ff3 fs6 fc0 sc0 ls0 ws0\">Wp\u0142ywy z tytu\u0142u z<span class=\"_ _4\"></span>aci\u0105gni\u0119tych kr<span class=\"_ _6\"></span>e<span class=\"_ _3\"></span>dyt\u00f3w i p<span class=\"_ _4\"></span>o\u017cyczek<span class=\"ff2\"> </span></div></div><div class=\"c w211 hce gs140a\"><div class=\"t m0 x1f h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">1 673 </div></div><div class=\"c w2c6 hce gs140b\"><div class=\"t m0 x3d h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">677</span> </div></div><div class=\"c w2c5 h27 gs140c\"><div class=\"t m0 x11 h8 ydf ff3 fs6 fc0 sc0 ls0 ws0\">Wp\u0142ywy z tytu\u0142u ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t\u00f3w pochodnych <span class=\"_ _4\"></span>zwi\u0105zanych <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 ye0 ff3 fs6 fc0 sc0 ls0 ws0\">ze \u017ar\u00f3d\u0142ami finan<span class=\"_ _4\"></span>sowania z<span class=\"_ _4\"></span>ewn\u0119trzneg<span class=\"_ _4\"></span>o<span class=\"ff2\"> </span></div></div><div class=\"c w211 h27 gs140d\"><div class=\"t m0 x33 h8 ye1 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">70</span> </div></div><div class=\"c w2c6 h27 gs140e\"><div class=\"t m0 x3d h8 ye1 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">130</span> </div></div><div class=\"c w2c5 hc8 gs140f\"><div class=\"t m0 x11 h8 y486 ff3 fs6 fc0 sc0 ls0 ws0\">Sp\u0142ata kredy<span class=\"_ _4\"></span>t\u00f3w i po\u017cycz<span class=\"_ _4\"></span>ek<span class=\"ff2\"> </span></div></div><div class=\"c w211 hc8 gs1410\"><div class=\"t m0 x81 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">(2 051) </div></div><div class=\"c w2c6 hc8 gs1411\"><div class=\"t m0 x3e h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">( 425) </div></div><div class=\"c w2c5 h18c gs1412\"><div class=\"t m0 x11 h8 y486 ff3 fs6 fc0 sc0 ls0 ws0\">Sp\u0142ata zobowi\u0105z<span class=\"_ _4\"></span>a\u0144 z tytu<span class=\"_ _4\"></span>\u0142u leasingu<span class=\"ff2\"> </span></div></div><div class=\"c w211 h18c gs1413\"><div class=\"t m0 x6f h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">( 83) </div></div><div class=\"c w2c6 h18c gs1414\"><div class=\"t m0 x3d h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">( 59) </div></div><div class=\"c w2c5 hce gs1415\"><div class=\"t m0 x11 h8 y46 ff3 fs6 fc0 sc0 ls0 ws0\">Sp\u0142ata odsetek <span class=\"_ _4\"></span>z tytu\u0142u kred<span class=\"_ _4\"></span>yt\u00f3w,<span class=\"_ _4\"></span> po\u017cyczek, d\u0142u\u017cnych papier<span class=\"_ _4\"></span>\u00f3w war<span class=\"_ _4\"></span>to\u015bciowych<span class=\"ff2\"> </span></div></div><div class=\"c w211 hce gs1416\"><div class=\"t m0 x6f h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">( 30) </div></div><div class=\"c w2c6 hce gs1417\"><div class=\"t m0 x3d h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">( 79) </div></div><div class=\"c w2c5 hce gs1418\"><div class=\"t m0 x11 h8 y486 ff3 fs6 fc0 sc0 ls0 ws0\">Sp\u0142ata odsetek <span class=\"_ _4\"></span>z tytu\u0142u l<span class=\"_ _4\"></span>easingu<span class=\"ff2\"> </span></div></div><div class=\"c w211 hce gs1419\"><div class=\"t m0 x33 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">( 1) </div></div><div class=\"c w2c6 hce gs141a\"><div class=\"t m0 x3d h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">( 10) </div></div><div class=\"c w2c5 h27 gs141b\"><div class=\"t m0 x11 h8 ydf ff3 fs6 fc0 sc0 ls0 ws0\">Wydatki z tytu<span class=\"_ _4\"></span>\u0142u instrument<span class=\"_ _4\"></span>\u00f3w pochodny<span class=\"_ _4\"></span>ch zwi\u0105zanych <span class=\"_ _4\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 ye0 ff3 fs6 fc0 sc0 ls0 ws0\">ze \u017ar\u00f3d\u0142ami finan<span class=\"_ _4\"></span>sowania z<span class=\"_ _4\"></span>ewn\u0119trzneg<span class=\"_ _4\"></span>o<span class=\"ff2\"> </span></div></div><div class=\"c w211 h27 gs141c\"><div class=\"t m0 x6f h8 ye4 ff2 fs6 fc0 sc0 ls0 ws0\">( 81) </div></div><div class=\"c w2c6 h27 gs141d\"><div class=\"t m0 x3d h8 ye4 ff2 fs6 fc0 sc0 ls0 ws0\">( 92) </div></div><div class=\"c w2c5 hce gs141e\"><div class=\"t m0 x11 h8 y46 ff4 fs6 fc2 sc0 ls0 ws0\">II. Dzia\u0142alno\u015b\u0107 i<span class=\"_ _4\"></span>nwestycyjna<span class=\"ff1\"> </span></div></div><div class=\"c w211 hce gs141f\"><div class=\"t m0 x3e h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\">( 251) </div></div><div class=\"c w2c6 hce gs1420\"><div class=\"t m0 x3e h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\">( 214) </div></div><div class=\"c w2c5 hce gs1421\"><div class=\"t m0 x11 h8 y486 ff3 fs6 fc0 sc0 ls0 ws0\">Zap\u0142acone aktyw<span class=\"_ _4\"></span>owane ods<span class=\"_ _4\"></span>etki od zad\u0142u\u017c<span class=\"_ _4\"></span>enia<span class=\"ff2\"> </span></div></div><div class=\"c w211 hce gs1422\"><div class=\"t m0 x1f h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">( 353) </div></div><div class=\"c w2c6 hce gs1423\"><div class=\"t m0 x3e h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">( 214) </div></div><div class=\"c w2c5 h2d gs1424\"><div class=\"t m0 x11 h8 y100 ff3 fs6 fc0 sc0 ls0 ws0\">Wp\u0142ywy z rozliczen<span class=\"_ _4\"></span>ia instrum<span class=\"_ _4\"></span>entu za<span class=\"_ _4\"></span>bezpieczaj\u0105cego<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y101 ff3 fs6 fc0 sc0 ls0 ws0\">stop\u0119 procent<span class=\"_ _4\"></span>ow\u0105 obligacji<span class=\"ff2\"> </span></div></div><div class=\"c w211 h2d gs1425\"><div class=\"t m0 x6f h8 yd2 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">102</span> </div></div><div class=\"c w2c6 h2d gs1426\"><div class=\"t m0 x11f h8 yd2 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2c5 hce gs1427\"><div class=\"t m0 x11 h8 ye69 ff4 fs6 fc2 sc0 ls0 ws0\">III. Zmiana stanu w<span class=\"_ _4\"></span>olnych <span class=\"_ _4\"></span>\u015brodk\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych<span class=\"ff1\"> </span></div></div><div class=\"c w211 hce gs1428\"><div class=\"t m0 x6f h8 ye69 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">52</span>3 </div></div><div class=\"c w2c6 hce gs1429\"><div class=\"t m0 x3e h8 ye69 ff1 fs6 fc0 sc0 ls0 ws0\">( 701) </div></div><div class=\"c w2c5 h31 gs142a\"><div class=\"t m0 x11 h8 y32 ff1 fs6 fc2 sc0 ls0 ws0\">RAZEM (I+II-<span class=\"ls2a\">III)</span> </div></div><div class=\"c w211 h31 gs142b\"><div class=\"t m0 x23 h8 y32 ff1 fs6 fc0 sc0 ls0 ws0\">(1 277) </div></div><div class=\"c w2c6 h31 gs142c\"><div class=\"t m0 x3d h8 y32 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">629</span> </div></div><div class=\"c w2 h0 gs142e\"><div class=\"t m0 x5 h18 y58 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y8fd ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y240 ff4 fs6 fc2 sc0 ls0 ws0\">Nota 8.4.3 Szcz<span class=\"_ _4\"></span>eg\u00f3\u0142y dotyc<span class=\"_ _4\"></span>z\u0105ce g\u0142\u00f3wnyc<span class=\"_ _4\"></span>h \u017ar\u00f3de\u0142 z<span class=\"_ _4\"></span>ad\u0142u\u017cenia <span class=\"_ _4\"></span>zewn\u0119trzne<span class=\"_ _4\"></span>go<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 y374 ff3 fs6 fc0 sc0 ls0 ws0\">Na <span class=\"_ _10\"> </span>dzie\u0144 <span class=\"_ _10\"> </span>31 <span class=\"_ _10\"> </span>grudnia <span class=\"_ _10\"> </span>2023 <span class=\"_ _19\"> </span>r. <span class=\"_ _11\"> </span>Grupa <span class=\"_ _10\"> </span>posiada\u0142a <span class=\"_ _10\"> </span>otwarte <span class=\"_ _10\"> </span>linie <span class=\"_ _10\"> </span>kredytowe,  po<span class=\"_ _3\"></span>\u017cycz<span class=\"_ _4\"></span>ki <span class=\"_ _10\"> </span>oraz <span class=\"_ _10\"> </span>d\u0142u\u017cne <span class=\"_ _19\"> </span>papiery <span class=\"_ _11\"> </span>warto\u015b<span class=\"_ _4\"></span>ciowe<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 ye6b ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">\u0142\u0105cznym <span class=\"_ _11\"> </span>saldem <span class=\"_ _15\"> </span>udzielonego <span class=\"_ _15\"> </span>finansowania <span class=\"_ _11\"> </span>w<span class=\"_ _3\"></span></span> <span class=\"ff3\">r\u00f3wn<span class=\"_ _4\"></span>owarto\u015bc<span class=\"_ _4\"></span>i <span class=\"_ _15\"> </span>14 <span class=\"_ _11\"> </span>937 <span class=\"_ _14\"> </span>mln <span class=\"_ _11\"> </span>PLN, <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>ramach <span class=\"_ _15\"> </span>kt\u00f3<span class=\"_ _3\"></span>rego <span class=\"_ _11\"> </span>wykorzystano<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x5 h8 ye6c ff2 fs6 fc0 sc0 ls0 ws0\">4 <span class=\"lse\">941</span> mln <span class=\"ff3\">P<span class=\"_ _4\"></span>LN (na dzie\u0144 31 grudnia 20<span class=\"_ _4\"></span>22 r. Grupa posiada\u0142a <span class=\"_ _4\"></span>otwarte linie kred<span class=\"_ _4\"></span>ytowe<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>oraz po\u017cycz<span class=\"_ _4\"></span>ki inwestycyjne z<span class=\"_ _4\"></span> \u0142\u0105cznym </span></div><div class=\"t m0 x5 h8 y376 ff3 fs6 fc0 sc0 ls0 ws0\">saldem dost\u0119pn<span class=\"_ _4\"></span>ego finansowani<span class=\"_ _4\"></span>a w <span class=\"_ _4\"></span>wysoko\u015bci 15 386<span class=\"_ _4\"></span> mln PLN, <span class=\"_ _4\"></span>w ramach <span class=\"_ _4\"></span>kt\u00f3rego wykorzys<span class=\"_ _4\"></span>tano  <span class=\"_ _4\"></span>5 699  m<span class=\"_ _4\"></span>ln PLN).<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 yc5e ff3 fs6 fc0 sc0 ls0 ws0\">Poni\u017csze zestawi<span class=\"_ _4\"></span>enie prezen<span class=\"_ _4\"></span>tuje struktur\u0119 \u017a<span class=\"_ _4\"></span>r\u00f3de\u0142 finans<span class=\"_ _4\"></span>owania.<span class=\"ff2\"> </span></div></div><div class=\"c w2c8 h1a8 gs1430\"><div class=\"t m0 x11 h8 yfb ff1 fs6 fc0 sc0 ls0 ws0\">Niezabezpiecz<span class=\"_ _4\"></span>ony odnawi<span class=\"_ _4\"></span>alny kredyt kons<span class=\"_ _4\"></span>orcjalny </div></div><div class=\"c w2c8 h1a9 gs1431\"><div class=\"t m0 x11 h8 ye6e ff2 fs6 fc0 sc0 ls0 ws0\">Kredyt<span class=\"ff1\">  <span class=\"ff3\">na <span class=\"_ _19\"> </span>kwot\u0119  1</span></span> 500  mln <span class=\"_ _19\"> </span>USD <span class=\"_ _19\"> </span>(5 <span class=\"_ _10\"> </span>903  mln  PLN),  uzyskany  na  po<span class=\"_ _3\"></span>dstaw<span class=\"_ _4\"></span>ie  umowy  o <span class=\"_ _19\"> </span>finansowanie  zawartej  przez </div><div class=\"t m0 x11 h8 ye6f ff3 fs6 fc0 sc0 ls0 ws0\">Jednostk\u0119 Dominuj\u0105c\u0105 z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>kons<span class=\"_ _4\"></span>orcjum bank\u00f3w <span class=\"_ _3\"></span>w 2019<span class=\"ff2\"> </span>r. <span class=\"_ _3\"></span>z t<span class=\"_ _3\"></span>ermin<span class=\"_ _4\"></span>em zapadalno\u015bci <span class=\"_ _3\"></span><span class=\"ff2 lse\">20<span class=\"ls0\"> <span class=\"_ _3\"></span></span></span>grudnia 2024 r. <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>opcj\u0105 przed\u0142u\u017cenia </div><div class=\"t m0 x11 h8 ye70 ff2 fs6 fc0 sc0 ls0 ws0\">na  kolejne  2 <span class=\"_ _19\"> </span>lata <span class=\"_ _10\"> </span>(5+1+1).  W <span class=\"_ _19\"> </span>l<span class=\"_ _3\"></span>atach  2020-<span class=\"lse\">2021  </span><span class=\"ff3\">Je<span class=\"_ _3\"></span>dnostka  Dominuj\u0105ca  uzyska\u0142a  zgod\u0119  Uczestnik<span class=\"_ _4\"></span>\u00f3w  Konsorcjum  na </span></div><div class=\"t m0 x11 h8 ye71 ff3 fs6 fc0 sc0 ls0 ws0\">wyd\u0142u\u017cenie <span class=\"_ _0\"></span>terminu <span class=\"_ _1\"> </span>umowy <span class=\"_ _0\"></span>\u0142\u0105cznie <span class=\"_ _1\"> </span>o <span class=\"_ _1\"> </span>2 <span class=\"_ _1\"> </span>lata, <span class=\"_ _1\"> </span>tj. <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>dnia <span class=\"_ _1\"> </span>20 <span class=\"_ _0\"></span>grudnia <span class=\"_ _0\"></span>2026 <span class=\"_ _1\"> </span>r. <span class=\"_ _1\"> </span>Limit <span class=\"_ _1\"> </span>dost\u0119pnego <span class=\"_ _0\"></span>finansowania <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>okre<span class=\"ff2\">sie </span></div><div class=\"t m0 x11 h8 ye72 ff3 fs6 fc0 sc0 ls0 ws0\">przed\u0142u\u017cenia <span class=\"_ _11\"> </span>b\u0119dzie <span class=\"_ _11\"> </span>wynosi\u0142 <span class=\"_ _15\"> </span>1<span class=\"ff2\"> 438 <span class=\"_ _11\"> </span>mln <span class=\"_ _15\"> </span>USD <span class=\"_ _11\"> </span>(<span class=\"_ _3\"></span>5 <span class=\"lse\">659</span> <span class=\"_ _11\"> </span></span>mln <span class=\"_ _11\"> </span>PLN<span class=\"_ _3\"></span>). <span class=\"_ _11\"> </span>\u015arodki <span class=\"_ _15\"> </span>pozyskane <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>ramach <span class=\"_ _11\"> </span>udzielonego <span class=\"_ _11\"> </span>kredytu </div><div class=\"t m0 x11 h8 ye73 ff3 fs6 fc0 sc0 ls0 ws0\">przeznaczone <span class=\"_ _d\"> </span>s\u0105<span class=\"ff2\"> <span class=\"ls17\">na</span> </span>finansowan<span class=\"_ _4\"></span>ie <span class=\"_ _13\"> </span>og\u00f3lnych <span class=\"_ _d\"> </span>cel\u00f3w <span class=\"_ _d\"> </span>korporacyjnych. <span class=\"_ _d\"> </span>Oprocentowanie <span class=\"_ _d\"> </span>oparte <span class=\"_ _d\"> </span>jest <span class=\"_ _13\"> </span>o <span class=\"_ _d\"> </span>stawk\u0119 <span class=\"_ _17\"> </span><span class=\"ff2\">SOFR<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 ye74 ff3 fs6 fc0 sc0 ls0 ws0\">powi\u0119kszon\u0105 o m<span class=\"_ _4\"></span>ar\u017c\u0119 banku,<span class=\"_ _4\"></span> kt\u00f3ra uz<span class=\"_ _4\"></span>ale\u017cniona jest od wska\u017anik<span class=\"_ _4\"></span>a finansow<span class=\"_ _4\"></span>ego d\u0142ug ne<span class=\"_ _4\"></span>tto/EBITDA.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 ye75 ff3 fs6 fc0 sc0 ls0 ws0\">Umowa kredytowa nak\u0142ada na <span class=\"_ _3\"></span>Gr<span class=\"_ _4\"></span>up\u0119 obowi\u0105zek utrzymania kowenantu finansowego oraz kowenant\u00f3w niefinansowych<span class=\"_ _4\"></span>. </div><div class=\"t m0 x11 h8 ye76 ff3 fs6 fc0 sc0 ls0 ws0\">Parametry <span class=\"_ _15\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owania <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _14\"> </span>zgodne <span class=\"_ _14\"> </span>ze <span class=\"_ _14\"> </span>standardowymi <span class=\"_ _15\"> </span>warunkami <span class=\"_ _14\"> </span>dla <span class=\"_ _14\"> </span>tego <span class=\"_ _c\"> </span>typu <span class=\"_ _14\"> </span>transakc<span class=\"_ _4\"></span>ji. <span class=\"_ _14\"> </span>Zgodnie <span class=\"_ _14\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\"> zapisami<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 ye77 ff3 fs6 fc0 sc0 ls0 ws0\">umownymi <span class=\"_ _17\"> </span>Jednostka <span class=\"_ _17\"> </span>Dominuj\u0105ca <span class=\"_ _17\"> </span>ma <span class=\"_ _1f\"> </span>obowi\u0105zek <span class=\"_ _17\"> </span>raportowania<span class=\"_ _4\"></span> <span class=\"_ _1f\"> </span>poziomu <span class=\"_ _17\"> </span>kowenantu <span class=\"_ _17\"> </span>finansowego <span class=\"_ _17\"> </span>na <span class=\"_ _1f\"> </span>okres<span class=\"_ _4\"></span>y </div><div class=\"t m0 x11 h8 ye78 ff2 fs6 fc0 sc0 ls0 ws0\">sprawozdawcz<span class=\"_ _4\"></span>e, <span class=\"_ _14\"> </span>t<span class=\"_ _3\"></span>j. <span class=\"ls17\">na</span> <span class=\"ff3\">dzie\u0144 <span class=\"_ _14\"> </span>30 <span class=\"_ _c\"> </span>czerwca <span class=\"_ _c\"> </span>oraz <span class=\"_ _14\"> </span>31 <span class=\"_ _c\"> </span>grudnia. <span class=\"_ _c\"> </span>Jednostka <span class=\"_ _14\"> </span>Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105ca <span class=\"_ _14\"> </span>na <span class=\"_ _c\"> </span>bie\u017c\u0105co <span class=\"_ _c\"> </span>monitoruje <span class=\"_ _c\"> </span>ryzyk<span class=\"_ _4\"></span>o </span></div><div class=\"t m0 x11 h8 y6e3 ff2 fs6 fc0 sc0 ls0 ws0\">przekroczenia p<span class=\"_ _4\"></span>oziomu kowenantu finan<span class=\"_ _4\"></span>sowego zawartego <span class=\"ff3\">w umowi<span class=\"_ _4\"></span>e kredytu. Na dzie\u0144 ko\u0144cz\u0105<span class=\"_ _4\"></span>cy okres sprawozda<span class=\"_ _4\"></span>wczy,<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 ye79 ff3 fs6 fc0 sc0 ls0 ws0\">w <span class=\"_ _17\"> </span>trakcie <span class=\"_ _1f\"> </span>r<span class=\"_ _4\"></span>oku <span class=\"_ _17\"> </span>obrotowego <span class=\"_ _17\"> </span>oraz <span class=\"_ _17\"> </span>po <span class=\"_ _17\"> </span>dniu <span class=\"_ _1f\"> </span>ko\u0144cz\u0105c<span class=\"_ _4\"></span>ym <span class=\"_ _17\"> </span>okres <span class=\"_ _17\"> </span>sprawozdaw<span class=\"_ _4\"></span>czy, <span class=\"_ _17\"> </span>do <span class=\"_ _17\"> </span>dnia <span class=\"_ _17\"> </span>publikacji <span class=\"_ _17\"> </span>niniejszego </div><div class=\"t m0 x11 h8 ybff ff2 fs6 fc0 sc0 ls0 ws0\">s<span class=\"ff3\">konsolidowan<span class=\"_ _4\"></span>ego sprawozdani<span class=\"_ _4\"></span>a finansowego, wart<span class=\"_ _4\"></span>o\u015b\u0107 kowenantu finans<span class=\"_ _4\"></span>owego obj\u0119t<span class=\"_ _4\"></span>ego obowi\u0105z<span class=\"_ _4\"></span>k<span class=\"_ _3\"></span><span class=\"ff2\">iem raportowania na<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x11 h8 y363 ff3 fs6 fc0 sc0 ls0 ws0\">dzie\u0144 30 czerwca<span class=\"_ _4\"></span> 202<span class=\"ff2\">3 r<span class=\"_ _4\"></span>. oraz 31 grudnia<span class=\"_ _4\"></span> 2023 <span class=\"ff3\">r.,<span class=\"_ _4\"></span> spe\u0142nia\u0142a zapisy <span class=\"_ _4\"></span>zawarte w<span class=\"ff2\"> umowi<span class=\"_ _4\"></span>e. </span></span></span></div><div class=\"t m0 x11 h8 y34 ff2 fs6 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c waa h61 gs1432\"><div class=\"t m0 x83 h8 y492 ff1 fs6 fc2 sc0 lsf ws0\">202<span class=\"ls0\">3 </span></div></div><div class=\"c wd0 h61 gs1433\"><div class=\"t m0 x64 h8 y492 ff1 fs6 fc2 sc0 lsf ws0\">202<span class=\"ls0\">2 </span></div></div><div class=\"c w2c9 h1aa gs1434\"><div class=\"t m0 x11 h8 y112 ff1 fs6 fc2 sc0 ls0 ws0\">Kwota udzielon<span class=\"_ _4\"></span>ego finansow<span class=\"_ _4\"></span>ania </div></div><div class=\"c waa h1aa gs1435\"><div class=\"t m0 x53 h8 y1a0 ff2 fs6 fc0 sc0 ls0 ws0\">5 <span class=\"lse\">903</span> </div></div><div class=\"c wd0 h1aa gs1436\"><div class=\"t m0 x53 h8 y1a0 ff2 fs6 fc0 sc0 ls0 ws0\">6 <span class=\"lse\">603</span> </div></div><div class=\"c w2c9 h37 gs1437\"><div class=\"t m0 x11 h8 y131 ff1 fs6 fc2 sc0 ls0 ws0\">Saldo <span class=\"ff4\">zobowi\u0105z<span class=\"_ _4\"></span>ania<span class=\"ff2 fc0\"> </span></span></div></div><div class=\"c waa h37 gs1438\"><div class=\"t m0 xa8 h8 y131 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd0 h37 gs1439\"><div class=\"t m0 xc h8 y131 ff2 fs6 fc0 sc0 lse ws0\">528<span class=\"ls0\"> </span></div></div><div class=\"c w2c8 h1a8 gs143a\"><div class=\"t m0 x11 h8 yfb ff4 fs6 fc0 sc0 ls0 ws0\">Po\u017cyczki inwestyc<span class=\"_ _4\"></span>yjne<span class=\"ff1\"> </span></div></div><div class=\"c w2c8 h1ab gs143b\"><div class=\"t m0 x11 h8 ye7c ff3 fs6 fc0 sc0 ls0 ws0\">Po\u017cyczki, w tym <span class=\"_ _4\"></span>po\u017cyczki udz<span class=\"_ _4\"></span>ielone Jednostc<span class=\"_ _4\"></span>e Dominuj\u0105cej <span class=\"_ _4\"></span>przez Europej<span class=\"_ _4\"></span>ski Bank Inwes<span class=\"_ _4\"></span>tycyjny na <span class=\"_ _4\"></span>\u0142\u0105czn\u0105 kwo<span class=\"_ _4\"></span>t\u0119 3 340 m<span class=\"_ _4\"></span>ln </div><div class=\"t m0 x11 h8 ye7d ff2 fs6 fc0 sc0 ls0 ws0\">PLN: </div><div class=\"t m0 x11 h53 ye7e ff2 fs6 fc0 sc0 lse ws0\">1.<span class=\"ffc ls0\"> <span class=\"_ _1d\"> </span><span class=\"ff3\">Po\u017cyczka <span class=\"_ _3\"></span>inwestycyjna <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>wysoko\u015bci <span class=\"_ _3\"></span>2 <span class=\"_ _f\"></span>000 <span class=\"_ _f\"></span>mln <span class=\"_ _f\"></span>PLN <span class=\"_ _f\"></span>zaci\u0105gni\u0119ta <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>trzech <span class=\"_ _f\"></span>transzach <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>terminami <span class=\"_ _f\"></span>sp\u0142aty <span class=\"_ _3\"></span>up\u0142ywaj\u0105cymi </span></span></div><div class=\"t m0 x6b h8 ye7f ff3 fs6 fc0 sc0 ls0 ws0\">dnia 30 pa\u017adziernika 2026 <span class=\"_ _3\"></span>r., 30 <span class=\"_ _3\"></span>sierpnia 2028 r. <span class=\"_ _3\"></span> oraz <span class=\"_ _3\"></span>23 <span class=\"_ _3\"></span>maja 2029 r. <span class=\"_ _3\"></span>i wykorzystana w <span class=\"_ _3\"></span>pe\u0142nym zakresie <span class=\"_ _3\"></span>dost<span class=\"_ _4\"></span>\u0119pneg<span class=\"_ _4\"></span>o </div><div class=\"t m0 x6b h8 ye80 ff3 fs6 fc0 sc0 ls0 ws0\">limitu. <span class=\"_ _0\"></span>\u015arodki <span class=\"_ _0\"></span>pozyskane <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>ramach <span class=\"_ _f\"></span>po\u017cyczki <span class=\"_ _0\"> </span>zosta\u0142y <span class=\"_ _0\"> </span>przeznaczone <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>finansowanie <span class=\"_ _f\"></span>realizowanych <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>Jednostk\u0119 </div><div class=\"t m0 x6b h8 ye81 ff3 fs6 fc0 sc0 ls0 ws0\">Dominuj\u0105c\u0105 <span class=\"_ _32\"> </span>projekt\u00f3w <span class=\"_ _32\"> </span>inwestycyjnych <span class=\"_ _32\"> </span>zwi\u0105zanych <span class=\"_ _32\"> </span>z <span class=\"_ _e\"> </span>moderniza<span class=\"_ _4\"></span>cj\u0105 <span class=\"_ _e\"> </span>hu<span class=\"_ _4\"></span>tnictwa <span class=\"_ _32\"> </span>oraz <span class=\"_ _e\"> </span>r<span class=\"_ _4\"></span>ozbudow\u0105 <span class=\"_ _e\"> </span><span class=\"ff2\">obiektu </span></div><div class=\"t m0 x6b h8 ye82 ff3 fs6 fc0 sc0 ls0 ws0\">unieszkodliwiania <span class=\"_ _4\"></span>odpad\u00f3w  <span class=\"_ _4\"></span>wydobywczych \u201e\u017belazn<span class=\"_ _4\"></span>y Most\u201d. Opr<span class=\"_ _4\"></span>ocentowanie tra<span class=\"_ _4\"></span>nsz po\u017cyczki <span class=\"_ _4\"></span>oparte jest o sta<span class=\"_ _4\"></span>\u0142\u0105 stop<span class=\"_ _4\"></span>\u0119 </div><div class=\"t m0 x6b h8 ye83 ff3 fs6 fc0 sc0 ls0 ws0\">procentow\u0105 .<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h53 ye84 ff2 fs6 fc0 sc0 lse ws0\">2.<span class=\"ffc ls0\"> <span class=\"_ _1d\"> </span><span class=\"ff3\">Po\u017cyczka <span class=\"_ _1\"> </span>inwestyc<span class=\"_ _4\"></span>yjna <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>wysoko\u015bci <span class=\"_ _1\"> </span>1 <span class=\"_ _1\"> </span>340 <span class=\"_ _1\"> </span>mln <span class=\"_ _1\"> </span>PLN <span class=\"_ _2\"> </span>udzielona <span class=\"_ _0\"></span>w <span class=\"_ _2\"> </span>grudniu <span class=\"_ _1\"> </span>2017 <span class=\"_ _1\"> </span>r. <span class=\"_ _1\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\"> terminem <span class=\"_ _0\"></span>finansowania <span class=\"_ _1\"> </span>12 <span class=\"_ _1\"> </span>lat. </span></span></span></div><div class=\"t m0 x6b h8 ye85 ff2 fs6 fc0 sc0 ls0 ws0\">W ramach udzie<span class=\"ff3\">lonej po\u017cyczki Jednostka Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105ca zaci\u0105gn\u0119\u0142a <span class=\"_ _3\"></span><span class=\"ff2\">cztery </span>transze z <span class=\"_ _3\"></span>terminami sp\u0142aty up\u0142ywaj\u0105cymi dnia  </span></div><div class=\"t m0 x6b h8 ye86 ff2 fs6 fc0 sc0 lse ws0\">28<span class=\"ls0\"> czerwca <span class=\"_ _2\"> </span>2030 <span class=\"_ _2\"> </span>r., <span class=\"_ _12\"> </span>23 <span class=\"_ _2\"> </span>kwietnia <span class=\"_ _2\"> </span>2031 <span class=\"_ _12\"> </span>r., <span class=\"_ _2\"> </span><span class=\"ff3\">11  wr<span class=\"_ _4\"></span>ze\u015bnia <span class=\"_ _2\"> </span>2031 <span class=\"_ _2\"> </span>r.  <span class=\"ff2\">oraz <span class=\"_ _2\"> </span>6 <span class=\"_ _2\"> </span>marca <span class=\"_ _12\"> </span>2035 <span class=\"_ _2\"> </span>r. <span class=\"_ _12\"> </span></span>\u015arodki <span class=\"_ _2\"> </span>pozyskane <span class=\"_ _2\"> </span>w <span class=\"_ _12\"> </span>ramach<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x6b h8 ye87 ff3 fs6 fc0 sc0 ls0 ws0\">udzielonej <span class=\"_ _14\"> </span>po\u017cyczki <span class=\"_ _15\"> </span>s\u0105 <span class=\"_ _c\"> </span>przeznaczone <span class=\"_ _14\"> </span>na<span class=\"ff2\"> <span class=\"_ _14\"> </span>finansowa</span>nie <span class=\"_ _14\"> </span>realizowanych <span class=\"_ _15\"> </span>przez <span class=\"_ _14\"> </span>Jednostk\u0119 <span class=\"_ _14\"> </span>Dominuj\u0105c\u0105 <span class=\"_ _14\"> </span>projekt\u00f3w </div><div class=\"t m0 x6b h8 ye88 ff2 fs6 fc0 sc0 ls0 ws0\">o charakterze <span class=\"_ _0\"></span>rozwojowym <span class=\"_ _0\"></span>i odtworzeniowym<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>na <span class=\"ff3\">r\u00f3\u017cnych <span class=\"_ _0\"></span>etapach <span class=\"_ _0\"></span>ci\u0105gu <span class=\"_ _1\"> </span>technologiczneg<span class=\"_ _4\"></span>o. <span class=\"_ _0\"> </span>Oprocentowanie <span class=\"_ _1\"> </span><span class=\"ff2\">trzech </span></span></div><div class=\"t m0 x6b h8 ye89 ff3 fs6 fc0 sc0 ls0 ws0\">transz <span class=\"_ _2\"> </span>po\u017cyczki <span class=\"_ _2\"> </span>oparte  j<span class=\"_ _4\"></span>est <span class=\"_ _2\"> </span>o  s<span class=\"_ _4\"></span>ta\u0142\u0105 <span class=\"_ _2\"> </span>stop\u0119 <span class=\"_ _12\"> </span>procent<span class=\"_ _4\"></span>ow\u0105.<span class=\"ff2\">  Os<span class=\"_ _4\"></span>tatnia <span class=\"_ _2\"> </span>transza <span class=\"_ _2\"> </span>otrzymana <span class=\"_ _2\"> </span>w  2023<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>r.  zos<span class=\"ff3\">ta\u0142a <span class=\"_ _2\"> </span>zaci\u0105gni\u0119ta<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x6b h8 ye8a ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">oparciu <span class=\"_ _f\"></span>o <span class=\"_ _0\"></span>zmienn\u0105 <span class=\"_ _0\"></span>stawk\u0119 <span class=\"_ _f\"></span>SOFR <span class=\"_ _0\"></span>powi\u0119kszon\u0105 <span class=\"_ _f\"></span>o <span class=\"_ _0\"></span>mar\u017c\u0119 <span class=\"_ _0\"></span>banku, <span class=\"_ _f\"></span>kt\u00f3ra <span class=\"_ _0\"></span>uzale\u017cniona <span class=\"_ _f\"></span>jest<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>od <span class=\"_ _0\"></span>wska\u017anika <span class=\"_ _f\"></span>finansowego<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x6b h8 ye8b ff3 fs6 fc0 sc0 ls0 ws0\">d\u0142ug netto/EBITDA<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 ye8c ff3 fs6 fc0 sc0 ls0 ws0\">Umowy <span class=\"_ _15\"> </span>po\u017cyczek <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>Europejskiego <span class=\"_ _15\"> </span>Banku <span class=\"_ _15\"> </span>Inwestycyjnego <span class=\"_ _15\"> </span>nak\u0142adaj\u0105 <span class=\"_ _14\"> </span>na <span class=\"_ _15\"> </span>Grup\u0119 <span class=\"_ _14\"> </span>obowi\u0105z<span class=\"_ _4\"></span>ek <span class=\"_ _15\"> </span>utrzymania <span class=\"_ _15\"> </span>ko<span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>enantu<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 ye8d ff2 fs6 fc0 sc0 ls0 ws0\">finansowego <span class=\"_ _f\"></span><span class=\"ff3\">oraz <span class=\"_ _0\"></span>kowenant\u00f3w <span class=\"_ _0\"></span>niefinansowych <span class=\"_ _f\"></span>st<span class=\"_ _3\"></span>andard<span class=\"_ _4\"></span>owo <span class=\"_ _f\"></span>stosowanych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>tego <span class=\"_ _0\"></span>typu <span class=\"_ _0\"> </span>umowach. <span class=\"_ _0\"></span>Zgodnie <span class=\"_ _0\"></span>z<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span>zapisami </span></span></div><div class=\"t m0 x11 h8 ydd0 ff3 fs6 fc0 sc0 ls0 ws0\">umownymi <span class=\"_ _17\"> </span>Jednostka <span class=\"_ _17\"> </span>Dominuj\u0105ca <span class=\"_ _17\"> </span>ma <span class=\"_ _1f\"> </span>obowi\u0105zek <span class=\"_ _17\"> </span>raportowania<span class=\"_ _4\"></span> <span class=\"_ _1f\"> </span>poziomu <span class=\"_ _17\"> </span>kowenantu<span class=\"ff2\"> <span class=\"_ _1f\"> </span>finansow<span class=\"_ _4\"></span>ego <span class=\"_ _17\"> </span>na <span class=\"_ _1f\"> </span>okresy </span></div><div class=\"t m0 x11 h8 y4d8 ff3 fs6 fc0 sc0 ls0 ws0\">sprawozdawcz<span class=\"_ _4\"></span>e, <span class=\"_ _14\"> </span>tj. <span class=\"_ _14\"> </span>na <span class=\"_ _14\"> </span>dzie\u0144 <span class=\"_ _15\"> </span>30<span class=\"ff2\"> </span>czerwca <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span>31 <span class=\"_ _14\"> </span>grudnia. <span class=\"_ _14\"> </span>Jednostka <span class=\"_ _15\"> </span>Dominuj\u0105ca <span class=\"_ _14\"> </span>na <span class=\"_ _14\"> </span>bie\u017c<span class=\"_ _4\"></span>\u0105co <span class=\"_ _14\"> </span>monitoruje <span class=\"_ _15\"> </span>ryzyko </div><div class=\"t m0 x11 h8 y725 ff3 fs6 fc0 sc0 ls0 ws0\">przekroczenia <span class=\"_ _13\"> </span>poziom\u00f3w <span class=\"_ _17\"> </span>kowenantu <span class=\"_ _13\"> </span>finansoweg<span class=\"_ _4\"></span>o <span class=\"_ _17\"> </span>zawartyc<span class=\"_ _4\"></span>h <span class=\"_ _17\"> </span>w<span class=\"ff2\"> </span>umowach <span class=\"_ _17\"> </span>po\u017cyczek. <span class=\"_ _13\"> </span>Na <span class=\"_ _17\"> </span>dzie\u0144 <span class=\"_ _17\"> </span>ko\u0144cz\u0105cy <span class=\"_ _13\"> </span>okres </div><div class=\"t m0 x11 h8 ye8e ff2 fs6 fc0 sc0 ls0 ws0\">sprawozdawczy, <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>trakcie <span class=\"_ _14\"> </span>rok<span class=\"ff3\">u <span class=\"_ _15\"> </span>obrotowego <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _15\"> </span>po <span class=\"_ _15\"> </span>dniu <span class=\"_ _14\"> </span>ko\u0144cz\u0105cym <span class=\"_ _15\"> </span>okres <span class=\"_ _15\"> </span>sprawozdawczy, <span class=\"_ _14\"> </span></span>do <span class=\"_ _15\"> </span>dnia <span class=\"_ _14\"> </span>publikacji </div><div class=\"t m0 x11 h8 y360 ff2 fs6 fc0 sc0 ls0 ws0\">niniejszego <span class=\"_ _10\"> </span>s<span class=\"ff3\">konsolidowan<span class=\"_ _4\"></span>ego <span class=\"_ _10\"> </span>sprawozdania <span class=\"_ _10\"> </span>finansowego, <span class=\"_ _19\"> </span>warto\u015b\u0107 <span class=\"_ _11\"> </span>kow<span class=\"_ _4\"></span>enantu <span class=\"_ _10\"> </span>finansowego <span class=\"_ _10\"> </span>obj\u0119tego <span class=\"_ _10\"> </span>obowi\u0105zkiem </span></div><div class=\"t m0 x11 h8 y361 ff2 fs6 fc0 sc0 ls0 ws0\">raportowania na<span class=\"_ _4\"></span> <span class=\"ff3\">dzie\u0144 30 cz<span class=\"_ _4\"></span>erwca 2<span class=\"_ _4\"></span>02<span class=\"ff2\">3 r. oraz 31<span class=\"_ _4\"></span> grudnia 20<span class=\"_ _4\"></span>23 <span class=\"ff3\">r., spe\u0142nia\u0142a zapisy zawa<span class=\"_ _4\"></span>rte w um<span class=\"_ _4\"></span>owach po\u017cycz<span class=\"_ _4\"></span>ek.<span class=\"ff2\">  </span></span></span></span></div></div><div class=\"c waa h61 gs143c\"><div class=\"t m0 x83 h8 y492 ff1 fs6 fc2 sc0 lsf ws0\">202<span class=\"ls0\">3 </span></div></div><div class=\"c waa h61 gs143d\"><div class=\"t m0 x83 h8 y492 ff1 fs6 fc2 sc0 lsf ws0\">202<span class=\"ls0\">2 </span></div></div><div class=\"c w2c9 h1ac gs143e\"><div class=\"t m0 x11 h8 y1a0 ff1 fs6 fc2 sc0 ls0 ws0\">Kwota udzielon<span class=\"_ _4\"></span>ego finansow<span class=\"_ _4\"></span>ania </div></div><div class=\"c waa h1ac gs143f\"><div class=\"t m0 x53 h8 y414 ff2 fs6 fc0 sc0 ls0 ws0\">3 582 </div></div><div class=\"c waa h1ac gs1440\"><div class=\"t m0 x53 h8 y414 ff2 fs6 fc0 sc0 ls0 ws0\">3 <span class=\"lse\">528</span> </div></div><div class=\"c w2c9 h9b gs1441\"><div class=\"t m0 x11 h8 y138 ff1 fs6 fc2 sc0 ls0 ws0\">Saldo <span class=\"ff4\">zobowi\u0105z<span class=\"_ _4\"></span>ania<span class=\"ff1\"> </span></span></div></div><div class=\"c waa h9b gs1442\"><div class=\"t m0 x53 h8 y131 ff2 fs6 fc0 sc0 ls0 ws0\">2 <span class=\"lse\">272</span> </div></div><div class=\"c waa h9b gs1443\"><div class=\"t m0 x53 h8 y131 ff2 fs6 fc0 sc0 ls0 ws0\">2 434 </div></div>Pozosta\u0142e kredyt<span class=\"_ _4\"></span>y bankowe<span class=\"ff1\"> </span>Kredyty <span class=\"_ _12\"> </span>bilateralne <span class=\"_ _2\"> </span>na  \u0142\u0105czn\u0105 <span class=\"_ _2\"> </span>kwot\u0119  <span class=\"ff2\">3 <span class=\"lse\">452</span> <span class=\"_ _2\"> </span></span>mln  PLN <span class=\"_ _12\"> </span>s\u0142u\u017c\u0105ce  fi<span class=\"_ _4\"></span>nansowaniu <span class=\"_ _2\"> </span>kapita\u0142u  obr<span class=\"_ _4\"></span>otowego, <span class=\"_ _2\"> </span>b\u0119d\u0105ce  narz<span class=\"_ _4\"></span>\u0119dziem wspieraj\u0105cym <span class=\"_ _15\"> </span>zarz\u0105dzanie <span class=\"_ _14\"> </span>p\u0142ynno\u015bci\u0105 <span class=\"_ _15\"> </span>finansow\u0105 <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _15\"> </span>wspomagaj\u0105cym <span class=\"_ _14\"> </span>finans<span class=\"_ _4\"></span>owanie <span class=\"_ _14\"> </span>realizowanych <span class=\"_ _15\"> </span>przedsi\u0119wzi\u0119\u0107<span class=\"_ _4\"></span> inwestycyjnych. <span class=\"_ _1\"> </span>Grupa <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>siada <span class=\"_ _0\"> </span>linie<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>kredyto<span class=\"ff3\">we <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>ramach <span class=\"_ _1\"> </span>zawartych <span class=\"_ _2\"> </span>kr\u00f3tko <span class=\"_ _1\"> </span>i  d\u0142ug<span class=\"_ _4\"></span>oterminowyc<span class=\"_ _4\"></span>h <span class=\"_ _1\"> </span>um\u00f3w <span class=\"_ _2\"> </span>kredytowych. </span>\u015arodki <span class=\"_ _3\"></span>finansow<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>w ramach <span class=\"_ _3\"></span>otwartych <span class=\"_ _3\"></span>linii kredytowych <span class=\"_ _3\"></span>dost\u0119pn<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>s\u0105 w<span class=\"_ _3\"></span><span class=\"ff2\"> walutach: <span class=\"_ _3\"></span>PLN, USD <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>EUR, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>oprocentowani<span class=\"_ _4\"></span>e </span>oparte jest na <span class=\"_ _4\"></span>sta\u0142ej stopie pr<span class=\"_ _4\"></span>ocentowej lub <span class=\"_ _4\"></span>zmiennej s<span class=\"_ _4\"></span>topie pr<span class=\"_ _4\"></span>ocentowej WIBOR<span class=\"_ _4\"></span>, <span class=\"ff2\">SOFR</span>, EURIBOR powi<span class=\"_ _4\"></span>\u0119kszonej o m<span class=\"_ _4\"></span>ar\u017c\u0119<span class=\"ff2\">. </span>202<span class=\"ls0\">3 </span>202<span class=\"ls0\">2 </span>Kwota udzielon<span class=\"_ _4\"></span>ego finansow<span class=\"_ _4\"></span>ania<span class=\"ff2 fc0\"> </span>3 <span class=\"lse\">452</span> 3 <span class=\"lse\">255</span> Saldo <span class=\"ff4\">zobowi\u0105z<span class=\"_ _4\"></span>ania<span class=\"ff2 fc0\"> </span></span>667<span class=\"ls0\"> </span>735<span class=\"ls0\"> </span>D\u0142u\u017cne papiery w<span class=\"_ _4\"></span>arto\u015bciow<span class=\"_ _4\"></span>e<span class=\"ff1\"> </span>Program emisji <span class=\"_ _4\"></span>obligacji J<span class=\"_ _4\"></span>ednostki Dominuj\u0105<span class=\"_ _4\"></span>cej na rynku <span class=\"_ _4\"></span>polskim<span class=\"_ _4\"></span> ustanowiony <span class=\"_ _4\"></span>umow\u0105 emisyjn\u0105 <span class=\"_ _4\"></span>z dn<span class=\"_ _4\"></span>ia 27 ma<span class=\"_ _4\"></span>ja 2019 r. <span class=\"ff2\"> </span>Emisja o warto\u015bci nominalnej 2<span class=\"ff2\"> 000 mln PLN<span class=\"ff7 fs8\"> </span></span>zosta\u0142a przeprowa<span class=\"_ _4\"></span>dzona w dniu 27 czerwca 2019 r., w rama<span class=\"_ _4\"></span>ch kt\u00f3rej zosta\u0142y wyemitowane <span class=\"_ _2\"> </span>oblig<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>cje  5-<span class=\"ff3\">letnie<span class=\"_ _4\"></span>  na <span class=\"_ _2\"> </span>kwot<span class=\"_ _3\"></span>\u0119  40<span class=\"_ _4\"></span>0  mln <span class=\"_ _2\"> </span>PLN<span class=\"_ _3\"></span>  z<span class=\"_ _4\"></span>  term<span class=\"_ _4\"></span>inem  wykupu <span class=\"_ _12\"> </span>up\u0142ywaj\u0105<span class=\"_ _4\"></span>cym  2<span class=\"_ _4\"></span>7  czerwca<span class=\"_ _4\"></span>  202<span class=\"_ _4\"></span>4  r. <span class=\"_ _12\"> </span>oraz </span>obligacje 10-<span class=\"ff3\">letni<span class=\"_ _4\"></span>e na kwot\u0119 <span class=\"_ _4\"></span>1<span class=\"ff2\"> 600 mln <span class=\"_ _4\"></span>PLN z terminem wyk<span class=\"_ _4\"></span>upu 27<span class=\"_ _4\"></span> czerwca 202<span class=\"_ _4\"></span>9 r.  </span></span>Warto\u015b\u0107 <span class=\"_ _f\"></span>nominalna <span class=\"_ _f\"></span>jednej <span class=\"_ _f\"></span>obligacji <span class=\"_ _f\"></span>wynosi <span class=\"_ _0\"></span>1<span class=\"ff2\"> </span>000 <span class=\"_ _f\"></span>PLN, <span class=\"_ _f\"></span>cena <span class=\"_ _0\"></span>emisyjna <span class=\"_ _f\"></span>jest <span class=\"_ _0\"></span>r\u00f3wna <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>nomina<span class=\"ff2\">lnej. <span class=\"_ _0\"></span>Oprocentowan<span class=\"_ _4\"></span>ie </span>obligacji oparte j<span class=\"_ _4\"></span>est na zmien<span class=\"_ _4\"></span>nej stopie pr<span class=\"_ _4\"></span>ocentowej <span class=\"_ _4\"></span>WIBOR powi<span class=\"_ _4\"></span>\u0119kszonej o m<span class=\"_ _4\"></span>ar\u017c\u0119.<span class=\"ff2\"> </span>\u015arodki pozyskan<span class=\"_ _4\"></span>e z emisji <span class=\"_ _4\"></span>obligacji przezna<span class=\"_ _4\"></span>czone s\u0105 na<span class=\"_ _4\"></span> finansow<span class=\"_ _4\"></span>anie og\u00f3lnych c<span class=\"_ _4\"></span>el\u00f3w korp<span class=\"_ _4\"></span>oracyjn<span class=\"_ _4\"></span>ych.<span class=\"ff2\"> </span>202<span class=\"ls0\">3 </span>2022<span class=\"ls0\"> </span>Warto\u015b\u0107 nomin<span class=\"_ _4\"></span>alna<span class=\"ff1\"> emisji<span class=\"ff2 fc0\"> </span></span>2 <span class=\"lse\">000</span> 2 <span class=\"lse\">000</span> Saldo <span class=\"ff4\">zobowi\u0105z<span class=\"_ _4\"></span>ania<span class=\"ff2 fc0\">  </span></span>2 002 2 002 Razem kredyty,<span class=\"_ _4\"></span> po\u017cyczki i<span class=\"_ _4\"></span> d\u0142u\u017cne papiery w<span class=\"_ _4\"></span>arto\u015bciowe<span class=\"ff1\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Kwota udzielon<span class=\"_ _4\"></span>ego finansow<span class=\"_ _4\"></span>ania / <span class=\"ff4\">Warto\u015b\u0107<span class=\"_ _4\"></span> nominaln<span class=\"_ _4\"></span>a<span class=\"ff1\"> emisji </span></span>14<span class=\"ls0\"> </span>937<span class=\"ls0\"> </span>15<span class=\"ls0\"> </span>386<span class=\"ls0\"> </span>Saldo <span class=\"ff4\">zobowi\u0105z<span class=\"_ _4\"></span>ania<span class=\"ff2 fc0\"> </span><span class=\"ff1\"> </span></span>4 <span class=\"lsf\">941</span> 5 <span class=\"lsf\">699</span> Powy\u017csze <span class=\"_ _1e\"> </span>\u017ar\u00f3d\u0142a <span class=\"_ _1e\"> </span>zapewniaj\u0105<span class=\"_ _4\"></span> <span class=\"_ _1e\"> </span>dost\u0119pno\u015b\u0107 <span class=\"_ _1e\"> </span>finansowania <span class=\"_ _1a\"> </span>zewn\u0119trznego <span class=\"_ _1e\"> </span>w <span class=\"_ _1e\"> </span>kwocie<span class=\"ff2\"> <span class=\"lse\">14</span> <span class=\"lse\">937</span> mln <span class=\"_ _4\"></span><span class=\"ff3\">PLN. <span class=\"_ _1e\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\">Pozosta\u0142e </span></span>do<span class=\"ls0\"> <span class=\"ff3\">wykorzystania<span class=\"_ _4\"></span> \u015brodki w pe<span class=\"_ _4\"></span>\u0142ni zabezpieczaj\u0105<span class=\"_ _4\"></span> potrzeby <span class=\"_ _4\"></span>p\u0142ynno\u015bc<span class=\"_ _4\"></span>iowe Grupy Kapi<span class=\"_ _4\"></span>ta\u0142owej. <span class=\"ff2\"> </span></span></span>Kredyt konsorcjalny <span class=\"_ _4\"></span>na kwot\u0119 1 5<span class=\"_ _4\"></span>00 mln <span class=\"_ _4\"></span>USD (<span class=\"ff2\">5 <span class=\"lse\">903</span> </span>mln PLN), po\u017cyczki inw<span class=\"_ _4\"></span>estycyjne na kw<span class=\"_ _4\"></span>ot\u0119 3 340<span class=\"_ _4\"></span> mln PLN, ja<span class=\"_ _4\"></span>k i kredyty bilateralne udziel<span class=\"_ _4\"></span>one Jedno<span class=\"_ _4\"></span>stce Dominu<span class=\"_ _4\"></span>j\u0105cej w kw<span class=\"_ _4\"></span>ocie <span class=\"ff2\">3 <span class=\"lse\">398</span> </span>mln PLN s\u0105<span class=\"ff2\"> <span class=\"_ _4\"></span>niezabezpiecz<span class=\"_ _4\"></span>one.  </span>Sp\u0142aty <span class=\"_ _1d\"> </span>cz\u0119\u015bci <span class=\"_ _1d\"> </span>zo<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>owi\u0105za\u0144 <span class=\"_ _1d\"> </span>pozosta\u0142ych <span class=\"_ _1d\"> </span>sp\u00f3\u0142ek <span class=\"_ _1d\"> </span>Grupy <span class=\"_ _1d\"> </span>z <span class=\"_ _22\"> </span>tytu\u0142u <span class=\"_ _1d\"> </span>kredyt\u00f3w <span class=\"_ _1d\"> </span>bilateralnych<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>oraz <span class=\"_ _1d\"> </span>po\u017cyczek <span class=\"_ _2f\"> </span>obj\u0119te s\u0105<span class=\"ff2 ls0\"> zabezpiecz<span class=\"_ _4\"></span>eniami w<span class=\"_ _3\"></span> <span class=\"ff3\">p<span class=\"_ _4\"></span>ostaci o\u015bwiadcze\u0144 o <span class=\"_ _3\"></span>poddaniu si\u0119 <span class=\"_ _3\"></span>egzekucji, hipotek <span class=\"_ _3\"></span>umown<span class=\"_ _4\"></span>ych, <span class=\"_ _3\"></span>zas<span class=\"_ _4\"></span>taw\u00f3w rejestrowych lub <span class=\"_ _3\"></span>cesji </span></span>wierzytelno\u015bci. <span class=\"_ _22\"> </span>Wart<span class=\"_ _4\"></span>o\u015b\u0107 <span class=\"_ _22\"> </span>bilansowa <span class=\"_ _22\"> </span>us<span class=\"_ _4\"></span>tanowionych<span class=\"_ _4\"></span> <span class=\"_ _22\"> </span>zabezpiecze\u0144 <span class=\"_ _1d\"> </span>sp\u0142aty <span class=\"_ _22\"> </span>finansowania <span class=\"_ _22\"> </span>zewn\u0119<span class=\"_ _4\"></span>trznego <span class=\"_ _22\"> </span>na <span class=\"_ _22\"> </span>dzie<span class=\"_ _4\"></span>\u0144 31<span class=\"ls0\"> grudnia </span>202<span class=\"ls0\">3 <span class=\"_ _11\"> </span><span class=\"ff3\">r. <span class=\"_ _15\"> </span>wynios\u0142a <span class=\"_ _14\"> </span></span>2</span>30<span class=\"ls0\"> <span class=\"_ _11\"> </span><span class=\"ff3\">mln <span class=\"_ _15\"> </span>PLN, <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>tym <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _15\"> </span>rzeczowych <span class=\"_ _11\"> </span>aktyw\u00f3w <span class=\"_ _15\"> </span>trwa\u0142ych <span class=\"_ _11\"> </span>wynios\u0142a <span class=\"_ _14\"> </span></span></span>114<span class=\"ls0\"> <span class=\"_ _15\"> </span>mln <span class=\"_ _15\"> </span>PLN  </span>(na <span class=\"lse\">31</span> grudnia <span class=\"_ _4\"></span>2022 r. <span class=\"lse\">243</span> <span class=\"ff3\">mln <span class=\"_ _4\"></span>PLN, w tym wart<span class=\"_ _4\"></span>o\u015b\u0107 rzeczowych <span class=\"_ _4\"></span>aktyw\u00f3w trwa\u0142<span class=\"_ _4\"></span>ych wynios\u0142a <span class=\"ff2 lse\">117<span class=\"ls0\"> mln P<span class=\"_ _4\"></span>LN).<span class=\"_ _3c\"> </span></span></span></span><span class=\"ff3\"><span class=\"ff2 lse\"><span class=\"ls0\"><span class=\"ff7 fs8\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "Nota 8.4.1 D\u0142ug netto Stan na 31.12.2023 Stan na 31.12.2022 Kredyty bankowe   637  573 Po\u017cyczki 1 849 1 987 D\u0142u\u017cne papiery warto\u015bciowe 1 600 2 000 Leasing  675  660 Nota 7.1 Zobowi\u0105zania z tytu\u0142u zad\u0142u\u017cenia d\u0142ugoterminowego 4 761 5 220 Kredyty bankowe   30  690 Po\u017cyczki  423  447 D\u0142u\u017cne papiery warto\u015bciowe  402  2 Leasing  109  84 Nota 7.1 Zobowi\u0105zania z tytu\u0142u zad\u0142u\u017cenia kr\u00f3tkoterminowego  964 1 223 Razem zad\u0142u\u017cenie 5 725 6 443 Nota 8.5 Wolne \u015brodki pieni\u0119\u017cne i ich ekwiwalenty 1 702 1 179 D\u0142ug netto 4 023 5 264 Zad\u0142u\u017cenie  z  tytu\u0142u  kredyt\u00f3w,  po\u017cyczek,  d\u0142u\u017cnych  papier\u00f3w  warto\u015bciowych  i  leasingu  w  podziale  na  waluty (w przeliczeniu na PLN) wed\u0142ug rodzaju stopy procentowej Stan na 31.12.2023 Stan na 31.12.2022 PLN/WIBOR 2 083 2 069 EUR/EURIBOR 17 16 EUR/sta\u0142e 25 32 USD/USD LIBOR - 528 USD/SOFR 982 - PLN/sta\u0142e 802 794 USD/sta\u0142e 1 755 2 961 CAD/sta\u0142e 49 41 pozosta\u0142e 12 2 Razem 5 725 6 443 Na  dzie\u0144  31  grudnia  2023  r.  zad\u0142u\u017cenie  Grupy  z  tytu\u0142u  zaci\u0105gni\u0119tych  kredyt\u00f3w,  po\u017cyczek,  wyemitowanych  d\u0142u\u017cnych papier\u00f3w  warto\u015bciowych  oraz  leasingu  w  przeliczeniu  na  PLN  wynios\u0142o  5  725  mln  PLN,  w  podziale  na  waluty  tj. 695 mln USD,  2 885  mln  PLN,  10  mln  EUR,  16  mln  CAD  oraz  w  pozosta\u0142ych  walutach  w  wysoko\u015bci  12  mln  PLN  (na 31 grudnia 2022 r. zad\u0142u\u017cenie w przeliczeniu na PLN wynios\u0142o 6 443 mln PLN, w podziale na waluty tj. 793 mln USD, 2 863 mln PLN, 10 mln EUR, 13 mln CAD oraz w pozosta\u0142ych walutach w wysoko\u015bci 2 mln PLN). Zasady rachunkowo\u015bci  Zobowi\u0105zania z tytu\u0142u zad\u0142u\u017cenia ujmuje si\u0119 pocz\u0105tkowo w warto\u015bci godziwej pomniejszonej (w przypadku zap\u0142aty)  lub powi\u0119kszonej (w  przypadku naliczenia) o koszty transakcyjne stanowi\u0105ce integraln\u0105 cz\u0119\u015b\u0107 zaci\u0105gni\u0119tego finansowania i wycenia  si\u0119  na  dzie\u0144  ko\u0144cz\u0105cy  okres  sprawozdawczy  wed\u0142ug  zamortyzowanego  kosztu  z  zastosowaniem  metody efektywnej  stopy  procentowej.  Naliczone  odsetki  odnoszone  s\u0105  do  koszt\u00f3w  finansowych,  chyba  \u017ce  podlegaj\u0105 kapitalizacji w warto\u015bci rzeczowych aktyw\u00f3w trwa\u0142ych lub warto\u015bci niematerialnych. Nota 8.4.2 Zmiana d\u0142ugu netto Zobowi\u0105zania z tytu\u0142u zad\u0142u\u017cenia Stan na  31.12.2022 Przep\u0142ywy  \u015brodk\u00f3w  pieni\u0119\u017cnych  Odsetki  naliczone R\u00f3\u017cnice  kursowe Inne  zmiany* Stan na  31.12.2023 Kredyty 1 263 ( 572)  75 ( 95) ( 4)  667 Po\u017cyczki 2 434  23  90 ( 264) ( 11) 2 272 D\u0142u\u017cne papiery warto\u015bciowe 2 002 ( 172)  172 - - 2 002 Leasing  744 ( 124)  41 ( 1) 124**  784 Razem zad\u0142u\u017cenie 6 443 ( 845)  378 ( 360)  109 5 725 Wolne \u015brodki pieni\u0119\u017cne i ich ekwiwalenty 1 179  523 - - - 1 702 D\u0142ug netto 5 264 (1 368)  378 ( 360)  109 4 023 Wp\u0142ywy/(wydatki) z tytu\u0142u instrument\u00f3w pochodnych zwi\u0105zanych ze \u017ar\u00f3d\u0142ami finansowania zewn\u0119trznego -  91 - - - - Przep\u0142ywy \u015brodk\u00f3w pieni\u0119\u017cnych zwi\u0105zanych z zad\u0142u\u017ceniem zewn\u0119trznym po uwzgl\u0119dnieniu wp\u0142ywu instrument\u00f3w pochodnych - (1 277) - - - -  * W tym na dzie\u0144 obj\u0119cia kontrol\u0105 INVEST PV 7 Sp. z o.o. - leasing (2) mln PLN. ** W tym 126 mln PLN modyfikacje i zawarcie nowych um\u00f3w leasingowych. Zobowi\u0105zania z tytu\u0142u zad\u0142u\u017cenia Stan na  31.12.2021 Przep\u0142ywy  \u015brodk\u00f3w  pieni\u0119\u017cnych  Odsetki  naliczone R\u00f3\u017cnice  kursowe Inne  zmiany Stan na  31.12.2022 Kredyty  735  530  68 ( 25) ( 45) 1 263 Po\u017cyczki 2 568 ( 417)  79  206 ( 2) 2 434 D\u0142u\u017cne papiery warto\u015bciowe 2 001 ( 130)  131 - - 2 002 Leasing  645 ( 93)  33 - 159**  744 Razem zad\u0142u\u017cenie 5 949 ( 110)  311  181  112 6 443 Wolne \u015brodki pieni\u0119\u017cne i ich ekwiwalenty 1 880 ( 701) - - - 1 179 D\u0142ug netto 4 069  591  311  181  112 5 264 Wp\u0142ywy/(wydatki) z tytu\u0142u instrument\u00f3w pochodnych zwi\u0105zanych ze \u017ar\u00f3d\u0142ami finansowania zewn\u0119trznego -  41 - - - - Przep\u0142ywy \u015brodk\u00f3w pieni\u0119\u017cnych zwi\u0105zanych z zad\u0142u\u017ceniem zewn\u0119trznym po uwzgl\u0119dnieniu wp\u0142ywu instrument\u00f3w pochodnych -  632 - - - -  ** W tym 165 mln PLN modyfikacje i zawarcie nowych um\u00f3w leasingowych. Uzgodnienie przep\u0142ywu \u015brodk\u00f3w pieni\u0119\u017cnych zwi\u0105zanych z zad\u0142u\u017ceniem zewn\u0119trznym po uwzgl\u0119dnieniu wp\u0142ywu instrument\u00f3w pochodnych do skonsolidowanego sprawozdania z przep\u0142yw\u00f3w pieni\u0119\u017cnych Z istniej\u0105cym zad\u0142u\u017ceniem wi\u0105\u017ce si\u0119 ryzyko kursowe oraz ryzyko stopy procentowej. Opis ekspozycji na ryzyka finansowe znajduje si\u0119 w Nocie 7.5. od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 I. Dzia\u0142alno\u015b\u0107 finansowa ( 503)  142 Wp\u0142ywy z tytu\u0142u zaci\u0105gni\u0119tych kredyt\u00f3w i po\u017cyczek 1 673  677 Wp\u0142ywy z tytu\u0142u instrument\u00f3w pochodnych zwi\u0105zanych  ze \u017ar\u00f3d\u0142ami finansowania zewn\u0119trznego  70  130 Sp\u0142ata kredyt\u00f3w i po\u017cyczek (2 051) ( 425) Sp\u0142ata zobowi\u0105za\u0144 z tytu\u0142u leasingu ( 83) ( 59) Sp\u0142ata odsetek z tytu\u0142u kredyt\u00f3w, po\u017cyczek, d\u0142u\u017cnych papier\u00f3w warto\u015bciowych ( 30) ( 79) Sp\u0142ata odsetek z tytu\u0142u leasingu ( 1) ( 10) Wydatki z tytu\u0142u instrument\u00f3w pochodnych zwi\u0105zanych  ze \u017ar\u00f3d\u0142ami finansowania zewn\u0119trznego ( 81) ( 92) II. Dzia\u0142alno\u015b\u0107 inwestycyjna ( 251) ( 214) Zap\u0142acone aktywowane odsetki od zad\u0142u\u017cenia ( 353) ( 214) Wp\u0142ywy z rozliczenia instrumentu zabezpieczaj\u0105cego stop\u0119 procentow\u0105 obligacji  102 - III. Zmiana stanu wolnych \u015brodk\u00f3w pieni\u0119\u017cnych  523 ( 701) RAZEM (I+II-III) (1 277)  629 Nota 9.7 Ujawnienia dotycz\u0105ce leasingu \u2013 Grupa jako leasingobiorca Zasady rachunkowo\u015bci Grupa jako leasingobiorca, identyfikuje leasing w umowach dotycz\u0105cych u\u017cytkowania m.in. nieruchomo\u015bci gruntowych, prawa  wieczystego  u\u017cytkowania  grunt\u00f3w,  s\u0142u\u017cebno\u015bci  przesy\u0142u,  urz\u0105dze\u0144  technicznych  i  maszyn  oraz  \u015brodk\u00f3w transportu. Grupa  stosuje  jednolity  model  uj\u0119cia  ksi\u0119gowego  leasingu,  kt\u00f3ry  zak\u0142ada  rozpoznanie  przez  leasingobiorc\u0119  aktyw\u00f3w z tytu\u0142u  prawa  do  u\u017cytkowania  i  zobowi\u0105za\u0144  z  tytu\u0142u  leasingu  zwi\u0105zanych  ze  wszystkimi  umowami  leasingowymi, z uwzgl\u0119dnieniem zwolnie\u0144. Grupa nie ujmuje aktyw\u00f3w i zobowi\u0105za\u0144 z tytu\u0142u leasingu w odniesieniu do: \u2022  leasing\u00f3w  kr\u00f3tkoterminowych - dotyczy  um\u00f3w bez  mo\u017cliwo\u015bci  zakupu sk\u0142adnika  aktyw\u00f3w, zawartych na  okres kr\u00f3tszy ni\u017c 12 miesi\u0119cy od momentu rozpocz\u0119cia umowy, w tym um\u00f3w zawartych na czas nieokre\u015blony z kr\u00f3tkim okresem  wypowiedzenia,  w  przypadku  kt\u00f3rych  nie  wyst\u0119puje  rozs\u0105dna  pewno\u015b\u0107,  i\u017c  Grupa  nie  skorzysta z wypowiedzenia. \u2022  leasing\u00f3w, w kt\u00f3rych bazowy sk\u0142adnik aktyw\u00f3w ma nisk\u0105 warto\u015b\u0107.  W  przypadku  umowy,  kt\u00f3ra  jest  leasingiem  lub  zawiera  leasing,  Grupa  ujmuje  ka\u017cdy  element  leasingowy  w  ramach umowy jako leasing odr\u0119bnie od element\u00f3w nieleasingowych.  Sk\u0142adniki aktyw\u00f3w z tytu\u0142u prawa do u\u017cytkowania oraz polityk\u0119 wyceny tych aktyw\u00f3w  przedstawia  Nota 9.1. Zobowi\u0105zanie  z  tytu\u0142u  leasingu  Grupa  wycenia  pocz\u0105tkowo  w  wysoko\u015bci  warto\u015bci  bie\u017c\u0105cej  op\u0142at  leasingowych pozostaj\u0105cych  do  zap\u0142aty  w  dacie  pocz\u0105tkowego  uj\u0119cia,  kt\u00f3re  obejmuj\u0105:  sta\u0142e  op\u0142aty  leasingowe,  zmienne  op\u0142aty leasingowe,  kt\u00f3re  zale\u017c\u0105  od  indeksu  lub  stawki,  kwoty,  kt\u00f3rych  zap\u0142aty  przez  leasingobiorc\u0119  oczekuje  si\u0119  w  ramach gwarantowanej warto\u015bci ko\u0144cowej, cen\u0119 wykonania opcji kupna je\u017celi jest rozs\u0105dnie pewne \u017ce leasingobiorca wykona opcj\u0119  oraz  kary  pieni\u0119\u017cne  za  wypowiedzenie  leasingu  je\u017celi  ustalony  okres  leasingu  ustalono  zak\u0142adaj\u0105c,  \u017ce leasingobiorca  wypowie  umow\u0119.  Do  sta\u0142ych  op\u0142at  leasingowych  Grupa  zalicza  r\u00f3wnie\u017c  op\u0142aty  z  tytu\u0142u  wy\u0142\u0105czenia grunt\u00f3w  z  produkcji  le\u015bnej  i  rolnej,  je\u017celi  dotycz\u0105  nieruchomo\u015bci  gruntowych  u\u017cytkowanych  na  podstawie  um\u00f3w stanowi\u0105cych leasing. Z op\u0142at leasingowych wy\u0142\u0105czone s\u0105 zmienne op\u0142aty ponoszone przez leasingobiorc\u0119 na rzecz leasingodawcy za prawo do u\u017cytkowania bazowego sk\u0142adnika aktyw\u00f3w w okresie leasingu, kt\u00f3re uzale\u017cnione s\u0105 od czynnik\u00f3w zewn\u0119trznych, inne ni\u017c op\u0142aty zale\u017cne od stawki lub indeksu.  Po dacie rozpocz\u0119cia leasingu Grupa wycenia warto\u015b\u0107 bilansow\u0105 zobowi\u0105zania z tytu\u0142u leasingu poprzez: - zwi\u0119kszenie z tytu\u0142u odsetek od zobowi\u0105zania z tytu\u0142u leasingu, - zmniejszenie z tytu\u0142u zap\u0142aconych op\u0142at leasingowych, - aktualizacj\u0119 z tytu\u0142u ponownej oceny lub modyfikacji umowy leasingu. Zobowi\u0105zania z tytu\u0142u leasingu zosta\u0142y zaprezentowane w Nocie 8.4 Stopa leasingowa -  op\u0142aty  leasingowe Grupa  dyskontuje kra\u0144cow\u0105 stop\u0105 procentow\u0105 leasingobiorcy, poniewa\u017c stopy procentowej umowy leasingu z regu\u0142y nie mo\u017cna z \u0142atwo\u015bci\u0105 ustali\u0107.  Wa\u017cne oszacowania, za\u0142o\u017cenia i os\u0105dy Identyfikacja komponent\u00f3w nieleasingowych W umowach dotycz\u0105cych najmu maszyn g\u00f3rniczych, opr\u00f3cz elementu leasingowego Grupa zidentyfikowa\u0142a komponenty nieleasingowe, zwi\u0105zane ze \u015bwiadczeniem us\u0142ug innych ni\u017c wynajem sk\u0142adnik\u00f3w aktyw\u00f3w. Do wydzielenia komponentu leasingowego  i  nieleasingowego  Grupa  zastosowa\u0142a  os\u0105d,  alokuj\u0105c  odpowiednio  wynagrodzenie  z  danej  umowy  na obydwa komponenty na podstawie wzgl\u0119dnej jednostkowej ceny elementu leasingowego oraz ca\u0142kowitej jednostkowej ceny element\u00f3w nieleasingowych.  Szacunek kra\u0144cowej stopy procentowej leasingu W celu obliczenia st\u00f3p dyskonta na potrzeby MSSF 16 Grupa przyjmuje, \u017ce stopa dyskonta powinna odzwierciedla\u0107 koszt finansowania, jakie by\u0142oby zaci\u0105gni\u0119te na zakup przedmiotu podlegaj\u0105cego leasingowi. Grupa kalkuluje kra\u0144cowe stopy procentowe  dla  poszczeg\u00f3lnych  zakres\u00f3w  czasowych  um\u00f3w  leasingowych  w  okresach  kwartalnych  i  stopa  ta  jest wykorzystywana  do  wyceny  zobowi\u0105za\u0144  leasingowych  powstaj\u0105cych  z  um\u00f3w  leasingowych  zawartych  lub zmodyfikowanych w trakcie danego kwarta\u0142u.  Poziom istotno\u015bci dla identyfikacji leasing\u00f3w aktyw\u00f3w o niskiej warto\u015bci sk\u0142adnika bazowego wynosi 20 000 PLN Ujawnienia dotycz\u0105ce leasingu - Grupa jako leasingobiorca od 01.01.2023  do 31.12.2023 od 01.01.2022 do 31.12.2022 Nota 9.1 Nota 9.2 Koszt amortyzacji  90  56 Nota 4.3 Koszt odsetek   1  9 Koszt zwi\u0105zany z leasingiem kr\u00f3tkoterminowym   7  7 Koszt zwi\u0105zany z umowami leasingowymi aktyw\u00f3w o niskiej warto\u015bci, kt\u00f3re nie s\u0105 umowami kr\u00f3tkoterminowymi  1  1 Koszt zwi\u0105zany ze zmiennymi op\u0142atami leasingowymi nieuj\u0119tymi  w wycenie zobowi\u0105za\u0144 z tytu\u0142u leasingu  7  8 Nota 8.4.2 Ca\u0142kowity wyp\u0142yw \u015brodk\u00f3w pieni\u0119\u017cnych z tytu\u0142u leasingu  124  93 Nota 9.1 Nota 9.2 Zwi\u0119kszenia aktyw\u00f3w z tytu\u0142u prawa do u\u017cytkowania   116  165 Stan na 31.12.2023 Stan na 31.12.2022 Nota 9.1 Nota 9.2 Warto\u015b\u0107 bilansowa aktyw\u00f3w z tytu\u0142u prawa do u\u017cytkowania  (podzia\u0142 na klasy bazowego sk\u0142adnika aktyw\u00f3w  w notach zgodnie z referencj\u0105)  704  771 Nota 8.4.2 Warto\u015b\u0107 bilansowa zobowi\u0105za\u0144 z tytu\u0142u prawa do u\u017cytkowania  784  744 W roku 2023 oraz w okresie por\u00f3wnawczym Grupa nie dokona\u0142a transakcji sprzeda\u017cy i leasingu zwrotnego. Grupa  na  dzie\u0144  31  grudnia  2023  r.  posiada  umowy  leasingowe,  kt\u00f3re  zawiera\u0142y  opcje  przed\u0142u\u017cenia  oraz  opcje wypowiedzenia,  a  warto\u015b\u0107  szacunkowa  przysz\u0142ych  wyp\u0142yw\u00f3w  pieni\u0119\u017cnych,  na  kt\u00f3re  Grupa  jest  potencjalnie  nara\u017cona i kt\u00f3re nie s\u0105 uwzgl\u0119dnione w wycenie zobowi\u0105za\u0144 z tytu\u0142u leasingu wynosi odpowiednio 15 mln PLN i 35 mln PLN (na dzie\u0144  31  grudnia  2022  r.  19  mln  PLN  i  37  mln  PLN).  Grupa  posiada  umowy  leasingowe  zawieraj\u0105ce  gwarantowane warto\u015bci  ko\u0144cowe,  zosta\u0142y one  jednak  uwzgl\u0119dnione  w wycenie  zobowi\u0105za\u0144  z  tytu\u0142u  leasingu.  Ponadto  Grupa  posiada nierozpocz\u0119te  jeszcze  umowy  z  tyt.  leasingu,  do  kt\u00f3rych  zobligowana  jest  jako  leasingobiorca,  a  warto\u015b\u0107  przysz\u0142ych wyp\u0142yw\u00f3w pieni\u0119\u017cnych z tego tytu\u0142u wynosi 14 mln PLN (na dzie\u0144 31 grudnia 2022 r. 10 mln PLN). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-372": {
   "value": "<div class=\"c w2bc h28 gs1374\"><div class=\"t m0 x11 h8 ye4a ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"ff4\">Zasady rachunk<span class=\"_ _4\"></span>owo\u015bci <span class=\"ff1\"> </span></span></div></div><div class=\"c w2bc h1a3 gs1375\"><div class=\"t m0 x11 h8 y8ee ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z <span class=\"_ _3\"></span>tytu\u0142u <span class=\"_ _3\"></span>zad\u0142u\u017cenia ujmuje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>pocz\u0105tkowo <span class=\"_ _3\"></span>w warto\u015bci <span class=\"_ _3\"></span>godziwej po<span class=\"_ _3\"></span>mni<span class=\"_ _4\"></span>ejszonej (w <span class=\"_ _3\"></span>przypadku <span class=\"_ _3\"></span>zap\u0142aty)<span class=\"_ _3\"></span><span class=\"ff2\">  lub </span></div><div class=\"t m0 x11 h8 ye4c ff3 fs6 fc0 sc0 ls0 ws0\">powi\u0119kszonej <span class=\"_ _f\"></span>(w <span class=\"_ _1\"> </span>przypadku <span class=\"_ _f\"></span>naliczenia) <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>koszty <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ransakc<span class=\"_ _4\"></span>yjne <span class=\"_ _0\"></span>stanowi\u0105ce <span class=\"_ _0\"></span>integraln\u0105 <span class=\"_ _f\"></span>cz\u0119\u015b\u0107 <span class=\"_ _0\"></span>zaci\u0105gni\u0119teg<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>finansowania </div><div class=\"t m0 x11 h8 y4b3 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">wycenia  si\u0119  na  dzie\u0144  ko\u0144cz\u0105c<span class=\"_ _4\"></span>y  okres  sprawozdawczy  w<span class=\"_ _4\"></span>ed\u0142ug  z<span class=\"_ _4\"></span>amortyzowanego  k<span class=\"_ _4\"></span>osztu<span class=\"ff2\"> <span class=\"_ _19\"> </span>z  zastosowaniem  metody<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x11 h8 y78e ff2 fs6 fc0 sc0 ls0 ws0\">efektywnej <span class=\"_ _14\"> </span>stopy <span class=\"_ _c\"> </span>procentowej<span class=\"ff3\">. <span class=\"_ _14\"> </span>Naliczone <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>dsetki <span class=\"_ _14\"> </span>odnoszone <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _c\"> </span>do <span class=\"_ _c\"> </span>koszt\u00f3w <span class=\"_ _14\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych,<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>chyba <span class=\"_ _14\"> </span>\u017ce <span class=\"_ _d\"> </span>podlegaj\u0105<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y176 ff3 fs6 fc0 sc0 ls0 ws0\">kapitalizacji w wa<span class=\"_ _4\"></span>rto\u015bci rzecz<span class=\"_ _4\"></span>owych aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142ych lub wa<span class=\"_ _4\"></span>rto\u015bci niem<span class=\"_ _4\"></span>at<span class=\"ff2\">erialnych.</span><span class=\"ff2\"><span class=\"ffa fc9\"> </span></span></div></div>Cen\u0119 <span class=\"_ _c\"> </span>nabycia/koszt <span class=\"_ _c\"> </span>wytworzenia<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>powi\u0119kszaj\u0105 <span class=\"_ _c\"> </span>koszty <span class=\"_ _d\"> </span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>zewn\u0119trznego <span class=\"_ _c\"> </span>(tj. <span class=\"_ _d\"> </span>odsetki <span class=\"_ _14\"> </span>oraz <span class=\"_ _d\"> </span>r\u00f3\u017cnice <span class=\"_ _c\"> </span>kursowe sta<span class=\"ff3\">nowi\u0105ce  k<span class=\"_ _4\"></span>orekt\u0119  k<span class=\"_ _4\"></span>osztu <span class=\"_ _12\"> </span>odsetek)  zaci\u0105gni<span class=\"_ _4\"></span>\u0119tego  na<span class=\"_ _4\"></span>  naby<span class=\"_ _4\"></span>cie  lub<span class=\"ff2\"> </span>wytworzenie <span class=\"_ _12\"> </span>dostosowywa<span class=\"_ _4\"></span>nego  sk\u0142a<span class=\"_ _4\"></span>dnika  rz<span class=\"_ _4\"></span>eczowyc<span class=\"_ _4\"></span>h </span>aktyw\u00f3w trwa\u0142ych.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "Zasady rachunk<span class=\"_ _4\"></span>owo\u015bci <span class=\"ff1\"> </span>Zobowi\u0105zania z <span class=\"_ _3\"></span>tytu\u0142u <span class=\"_ _3\"></span>zad\u0142u\u017cenia ujmuje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>pocz\u0105tkowo <span class=\"_ _3\"></span>w warto\u015bci <span class=\"_ _3\"></span>godziwej po<span class=\"_ _3\"></span>mni<span class=\"_ _4\"></span>ejszonej (w <span class=\"_ _3\"></span>przypadku <span class=\"_ _3\"></span>zap\u0142aty)<span class=\"_ _3\"></span><span class=\"ff2\">  lub </span>powi\u0119kszonej <span class=\"_ _f\"></span>(w <span class=\"_ _1\"> </span>przypadku <span class=\"_ _f\"></span>naliczenia) <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>koszty <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ransakc<span class=\"_ _4\"></span>yjne <span class=\"_ _0\"></span>stanowi\u0105ce <span class=\"_ _0\"></span>integraln\u0105 <span class=\"_ _f\"></span>cz\u0119\u015b\u0107 <span class=\"_ _0\"></span>zaci\u0105gni\u0119teg<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>finansowania i <span class=\"ff3\">wycenia  si\u0119  na  dzie\u0144  ko\u0144cz\u0105c<span class=\"_ _4\"></span>y  okres  sprawozdawczy  w<span class=\"_ _4\"></span>ed\u0142ug  z<span class=\"_ _4\"></span>amortyzowanego  k<span class=\"_ _4\"></span>osztu<span class=\"ff2\"> <span class=\"_ _19\"> </span>z  zastosowaniem  metody<span class=\"_ _4\"></span> </span></span>efektywnej <span class=\"_ _14\"> </span>stopy <span class=\"_ _c\"> </span>procentowej<span class=\"ff3\">. <span class=\"_ _14\"> </span>Naliczone <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>dsetki <span class=\"_ _14\"> </span>odnoszone <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _c\"> </span>do <span class=\"_ _c\"> </span>koszt\u00f3w <span class=\"_ _14\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych,<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>chyba <span class=\"_ _14\"> </span>\u017ce <span class=\"_ _d\"> </span>podlegaj\u0105<span class=\"_ _4\"></span> </span>kapitalizacji w wa<span class=\"_ _4\"></span>rto\u015bci rzecz<span class=\"_ _4\"></span>owych aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142ych lub wa<span class=\"_ _4\"></span>rto\u015bci niem<span class=\"_ _4\"></span>at<span class=\"ff2\">erialnych.</span><span class=\"ff2\"><span class=\"ffa fc9\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "Zasady rachunk<span class=\"_ _4\"></span>owo\u015bci <span class=\"ff1\"> </span>Zobowi\u0105zania z <span class=\"_ _3\"></span>tytu\u0142u <span class=\"_ _3\"></span>zad\u0142u\u017cenia ujmuje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>pocz\u0105tkowo <span class=\"_ _3\"></span>w warto\u015bci <span class=\"_ _3\"></span>godziwej po<span class=\"_ _3\"></span>mni<span class=\"_ _4\"></span>ejszonej (w <span class=\"_ _3\"></span>przypadku <span class=\"_ _3\"></span>zap\u0142aty)<span class=\"_ _3\"></span><span class=\"ff2\">  lub </span>powi\u0119kszonej <span class=\"_ _f\"></span>(w <span class=\"_ _1\"> </span>przypadku <span class=\"_ _f\"></span>naliczenia) <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>koszty <span class=\"_ _f\"></span>t<span class=\"_ _3\"></span>ransakc<span class=\"_ _4\"></span>yjne <span class=\"_ _0\"></span>stanowi\u0105ce <span class=\"_ _0\"></span>integraln\u0105 <span class=\"_ _f\"></span>cz\u0119\u015b\u0107 <span class=\"_ _0\"></span>zaci\u0105gni\u0119teg<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>finansowania i <span class=\"ff3\">wycenia  si\u0119  na  dzie\u0144  ko\u0144cz\u0105c<span class=\"_ _4\"></span>y  okres  sprawozdawczy  w<span class=\"_ _4\"></span>ed\u0142ug  z<span class=\"_ _4\"></span>amortyzowanego  k<span class=\"_ _4\"></span>osztu<span class=\"ff2\"> <span class=\"_ _19\"> </span>z  zastosowaniem  metody<span class=\"_ _4\"></span> </span></span>efektywnej <span class=\"_ _14\"> </span>stopy <span class=\"_ _c\"> </span>procentowej<span class=\"ff3\">. <span class=\"_ _14\"> </span>Naliczone <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>dsetki <span class=\"_ _14\"> </span>odnoszone <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _c\"> </span>do <span class=\"_ _c\"> </span>koszt\u00f3w <span class=\"_ _14\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych,<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>chyba <span class=\"_ _14\"> </span>\u017ce <span class=\"_ _d\"> </span>podlegaj\u0105<span class=\"_ _4\"></span> </span>kapitalizacji w wa<span class=\"_ _4\"></span>rto\u015bci rzecz<span class=\"_ _4\"></span>owych aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142ych lub wa<span class=\"_ _4\"></span>rto\u015bci niem<span class=\"_ _4\"></span>at<span class=\"ff2\">erialnych.</span><span class=\"ff2\"><span class=\"ffa fc9\"> </span></span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _0\"> </span>udzieli\u0142<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>gwarancji <span class=\"_ _0\"> </span>i <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>r\u0119cze\u0144,<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>kt\u00f3re <span class=\"_ _1\"> </span>spe\u0142niaj\u0105 <span class=\"_ _0\"></span>definicj\u0119 <span class=\"_ _1\"> </span>zobowi\u0105zania <span class=\"_ _0\"></span>warunkowego <span class=\"_ _0\"> </span>zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>MS<span class=\"_ _3\"></span>R <span class=\"_ _0\"></span>37, <span class=\"_ _1\"> </span>kt\u00f3re ujmuje <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>zobowi\u0105zaniach <span class=\"_ _10\"> </span>warunkowych  o<span class=\"_ _3\"></span>raz  gwarancji, <span class=\"_ _10\"> </span>kt\u00f3re <span class=\"_ _10\"> </span>spe\u0142<span class=\"_ _3\"></span>niaj\u0105<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>definicj\u0119 <span class=\"_ _10\"> </span>gwarancji <span class=\"_ _19\"> </span>finansowych <span class=\"_ _10\"> </span>zgodnie z MSSF <span class=\"ff3\">9, kt\u00f3re wy<span class=\"_ _4\"></span>cenia si\u0119 i <span class=\"_ _4\"></span>rozpoznaje jak<span class=\"_ _4\"></span>o instrum<span class=\"_ _4\"></span>enty finans<span class=\"_ _4\"></span>owe zgodnie z <span class=\"_ _4\"></span>tym standar<span class=\"_ _4\"></span>dem.<span class=\"ff2\"> </span></span>Na <span class=\"_ _15\"> </span>moment <span class=\"_ _11\"> </span>pocz\u0105tkowego <span class=\"_ _15\"> </span>uj\u0119cia <span class=\"_ _11\"> </span>Grupa <span class=\"_ _15\"> </span>ujmuje <span class=\"_ _15\"> </span>w <span class=\"_ _11\"> </span>sprawozdaniu <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>sytuacji <span class=\"_ _11\"> </span>f<span class=\"_ _3\"></span>inansowe<span class=\"_ _4\"></span>j <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _11\"> </span>gwarancji finansowej w wysoko\u015bci jej warto\u015bci godziwej, w pozycji:<span class=\"ffc fs1\"> </span>\u2022 aktywa finansowe wyceniane w zamortyzowanym koszcie (pozosta\u0142e aktywa finan<span class=\"_ _4\"></span>sowe),<span class=\"_ _3\"></span><span class=\"ffc fs1\"> </span>\u2022 pozosta\u0142e zobowi\u0105zania (rozliczenia mi\u0119dzyokresowe<span class=\"_ _4\"></span> przychod\u00f3w).<span class=\"ffc fs1\"> </span>Zobowi\u0105zanie <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u <span class=\"_ _3\"></span>udzielonej <span class=\"_ _3\"></span>gwarancji f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owej <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>ko\u0144cz\u0105cy <span class=\"_ _3\"></span>okres <span class=\"_ _3\"></span>sprawozdawczy <span class=\"_ _3\"></span>ujmuje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>warto\u015bci<span class=\"_ _4\"></span> w<span class=\"ff3\">y\u017cszej <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>dw\u00f3ch <span class=\"_ _3\"></span>kwot: <span class=\"_ _3\"></span>warto\u015bci pocz\u0105tkowej <span class=\"_ _3\"></span>wystawione<span class=\"_ _4\"></span>j <span class=\"_ _3\"></span>gwarancji <span class=\"_ _3\"></span>pomni<span class=\"_ _4\"></span>ejszonej <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>kwot\u0119 <span class=\"_ _3\"></span>doc<span class=\"_ _4\"></span>hod\u00f3w <span class=\"_ _3\"></span>uj\u0119t\u0105 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>wyniku </span>finansowym <span class=\"_ _2\"> </span>z <span class=\"_ _12\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>gwarancji <span class=\"_ _2\"> </span>lub  kwot<span class=\"_ _4\"></span>y <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>dpisu <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>cz<span class=\"_ _4\"></span>ekiwane <span class=\"_ _2\"> </span>straty  kr<span class=\"_ _4\"></span>edytow<span class=\"_ _4\"></span>e  \u2013<span class=\"ff2\"> <span class=\"_ _12\"> </span>ustalone<span class=\"_ _4\"></span>j <span class=\"_ _2\"> </span>zgodnie  z<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>zasadami </span>modelu og\u00f3lne<span class=\"_ _4\"></span>go opisaneg<span class=\"_ _4\"></span>o w zasadach ra<span class=\"_ _4\"></span>chunkowo\u015bci w <span class=\"_ _4\"></span>Nocie 7.5.2.<span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ffa\"> </span>Dla <span class=\"_ _f\"></span>kalkulacji <span class=\"_ _f\"></span>oczekiwanej <span class=\"_ _3\"></span>straty <span class=\"_ _f\"></span>kredytowej <span class=\"_ _f\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _0\"></span>ECL <span class=\"_ _f\"></span>- <span class=\"_ _f\"></span><span class=\"ff3\">G<span class=\"_ _3\"></span>rupa <span class=\"_ _3\"></span>przyjmuje <span class=\"_ _f\"></span>szacunki <span class=\"_ _f\"></span>dla <span class=\"_ _f\"></span>ratingu, <span class=\"_ _f\"></span>parametr\u00f3w <span class=\"_ _3\"></span>PD <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _3\"></span>LGD. </span>Obliczenie oczekiwanej straty kredytowej nast\u0119puje w <span class=\"_ _3\"></span>horyzoncie pozosta\u0142ym do ko\u0144ca <span class=\"_ _3\"></span>\u017cycia gwarancji,<span class=\"_ _4\"></span> przy <span class=\"_ _3\"></span>czym jako rating podmiotu <span class=\"_ _4\"></span>stosowany <span class=\"ff3\">na p<span class=\"_ _4\"></span>otrzeby oblicz<span class=\"_ _4\"></span>enia para<span class=\"_ _4\"></span>metru PD <span class=\"_ _4\"></span>przyjmuje si\u0119 <span class=\"ff2\">rating ben<span class=\"_ _4\"></span>eficjent<span class=\"_ _4\"></span>a gwarancji<span class=\"_ _3c\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\">. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "Naliczone <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>dsetki <span class=\"_ _14\"> </span>odnoszone <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _c\"> </span>do <span class=\"_ _c\"> </span>koszt\u00f3w <span class=\"_ _14\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych,<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>chyba <span class=\"_ _14\"> </span>\u017ce <span class=\"_ _d\"> </span>podlegaj\u0105<span class=\"_ _4\"></span> kapitalizacji w wa<span class=\"_ _4\"></span>rto\u015bci rzecz<span class=\"_ _4\"></span>owych aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142ych lub wa<span class=\"_ _4\"></span>rto\u015bci niem<span class=\"_ _4\"></span>at<span class=\"ff2\">erialnych.</span><span class=\"ff2\"><span class=\"ffa fc9\"> </span></span><div class=\"c w34d h61 gs1a18\"><div class=\"t m0 x11 h8 ycb ff4 fs6 fc0 sc0 ls0 ws0\">Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w34d h1dd gs1a19\"><div class=\"t m0 x11 h8 y713 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania w<span class=\"_ _4\"></span>obec dostawc\u00f3w <span class=\"ff2\">i podobne </span>ujmuje si\u0119 pocz\u0105<span class=\"_ _4\"></span>tkow<span class=\"_ _4\"></span>o w warto\u015bci godziwej pomni<span class=\"_ _4\"></span>ejszonej o koszty transa<span class=\"_ _4\"></span>kcyjne<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y714 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">wycenia si\u0119 na <span class=\"_ _4\"></span>dzie\u0144 ko\u0144cz\u0105<span class=\"_ _4\"></span>cy okr<span class=\"_ _4\"></span>es sprawozdawcz<span class=\"_ _4\"></span>y w<span class=\"ff2\"> </span>warto\u015bci zam<span class=\"_ _4\"></span>or<span class=\"ff2\">tyzowaneg<span class=\"_ _4\"></span>o kosztu. </span></span></div><div class=\"t m0 x11 h8 y2fd ff3 fs6 fc0 sc0 ls0 ws0\">Naliczone <span class=\"_ _d\"> </span>odsetki <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>tytu\u0142u <span class=\"_ _13\"> </span>dokonania<span class=\"_ _4\"></span> <span class=\"_ _13\"> </span>sp\u0142aty <span class=\"_ _13\"> </span>zobowi\u0105za<span class=\"_ _4\"></span>\u0144 <span class=\"_ _d\"> </span>w <span class=\"_ _13\"> </span>te<span class=\"_ _3\"></span>rmini<span class=\"_ _4\"></span>e <span class=\"_ _13\"> </span>p\u00f3\u017aniejszym, <span class=\"_ _d\"> </span>w <span class=\"_ _13\"> </span>szczeg\u00f3lno\u015bci <span class=\"_ _d\"> </span>przekazanych </div><div class=\"t m0 x11 h8 y171 ff2 fs6 fc0 sc0 ls1c ws0\">do<span class=\"ls0\"> <span class=\"ff3\">faktoringu d\u0142u\u017cn<span class=\"_ _4\"></span>ego, ujm<span class=\"_ _4\"></span>owane s\u0105 w <span class=\"_ _4\"></span>wyniku okresu <span class=\"_ _4\"></span>w<span class=\"ff2\"> pozycji koszt<span class=\"_ _4\"></span>y finansow<span class=\"_ _4\"></span>e. </span></span></span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "Naliczone <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>dsetki <span class=\"_ _14\"> </span>odnoszone <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _c\"> </span>do <span class=\"_ _c\"> </span>koszt\u00f3w <span class=\"_ _14\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych,<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>chyba <span class=\"_ _14\"> </span>\u017ce <span class=\"_ _d\"> </span>podlegaj\u0105<span class=\"_ _4\"></span> kapitalizacji w wa<span class=\"_ _4\"></span>rto\u015bci rzecz<span class=\"_ _4\"></span>owych aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142ych lub wa<span class=\"_ _4\"></span>rto\u015bci niem<span class=\"_ _4\"></span>at<span class=\"ff2\">erialnych.</span><span class=\"ff2\"><span class=\"ffa fc9\"> </span></span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Zobowi\u0105zania w<span class=\"_ _4\"></span>obec dostawc\u00f3w <span class=\"ff2\">i podobne </span>ujmuje si\u0119 pocz\u0105<span class=\"_ _4\"></span>tkow<span class=\"_ _4\"></span>o w warto\u015bci godziwej pomni<span class=\"_ _4\"></span>ejszonej o koszty transa<span class=\"_ _4\"></span>kcyjne<span class=\"ff2\"> </span>i <span class=\"ff3\">wycenia si\u0119 na <span class=\"_ _4\"></span>dzie\u0144 ko\u0144cz\u0105<span class=\"_ _4\"></span>cy okr<span class=\"_ _4\"></span>es sprawozdawcz<span class=\"_ _4\"></span>y w<span class=\"ff2\"> </span>warto\u015bci zam<span class=\"_ _4\"></span>or<span class=\"ff2\">tyzowaneg<span class=\"_ _4\"></span>o kosztu. </span></span>Naliczone <span class=\"_ _d\"> </span>odsetki <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>tytu\u0142u <span class=\"_ _13\"> </span>dokonania<span class=\"_ _4\"></span> <span class=\"_ _13\"> </span>sp\u0142aty <span class=\"_ _13\"> </span>zobowi\u0105za<span class=\"_ _4\"></span>\u0144 <span class=\"_ _d\"> </span>w <span class=\"_ _13\"> </span>te<span class=\"_ _3\"></span>rmini<span class=\"_ _4\"></span>e <span class=\"_ _13\"> </span>p\u00f3\u017aniejszym, <span class=\"_ _d\"> </span>w <span class=\"_ _13\"> </span>szczeg\u00f3lno\u015bci <span class=\"_ _d\"> </span>przekazanych do<span class=\"ls0\"> <span class=\"ff3\">faktoringu d\u0142u\u017cn<span class=\"_ _4\"></span>ego, ujm<span class=\"_ _4\"></span>owane s\u0105 w <span class=\"_ _4\"></span>wyniku okresu <span class=\"_ _4\"></span>w<span class=\"ff2\"> pozycji koszt<span class=\"_ _4\"></span>y finansow<span class=\"_ _4\"></span>e. </span></span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Zobowi\u0105zania <span class=\"_ _11\"> </span>wobec <span class=\"_ _15\"> </span>dostawc\u00f3w <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>podobne <span class=\"_ _15\"> </span>prezentowan<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>w <span class=\"_ _11\"> </span>sprawozdaniu <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>sytuacji <span class=\"_ _11\"> </span>finansowej <span class=\"_ _15\"> </span>zawieraj\u0105 <span class=\"_ _11\"> </span>r\u00f3wnie\u017c zobowi\u0105zania ha<span class=\"_ _4\"></span>ndlowe przekaz<span class=\"_ _6\"></span>ane do faktoringu d\u0142u\u017cneg<span class=\"_ _4\"></span>o, kt\u00f3re mieszcz\u0105 <span class=\"_ _4\"></span>si\u0119 w ka<span class=\"_ _4\"></span>tegorii \u201epod<span class=\"_ _4\"></span>obne\u201d. <span class=\"ff2\"> </span>Ponadto <span class=\"_ _12\"> </span>pozycja <span class=\"_ _2\"> </span>\u201ezobowi\u0105zania <span class=\"_ _2\"> </span>podo<span class=\"_ _3\"></span>bne\u201d<span class=\"_ _4\"></span>  obe<span class=\"_ _4\"></span>jmuje  tak\u017c<span class=\"_ _4\"></span>e  zob<span class=\"_ _4\"></span>owi\u0105zania <span class=\"_ _2\"> </span>handlowe  wewn\u0105<span class=\"_ _4\"></span>trzgrupowe <span class=\"_ _2\"> </span>przekazane <span class=\"_ _2\"> </span>przez<span class=\"_ _3\"></span> d\u0142u\u017cnika <span class=\"_ _14\"> </span>do <span class=\"_ _c\"> </span>faktora, <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>odniesieniu <span class=\"_ _c\"> </span>do <span class=\"_ _14\"> </span>kt\u00f3rych <span class=\"_ _c\"> </span>wierzyciel <span class=\"_ _14\"> </span>otrzyma\u0142 <span class=\"_ _14\"> </span>p\u0142atno\u015b\u0107 <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _14\"> </span>faktora. <span class=\"_ _14\"> </span>W<span class=\"_ _3\"></span><span class=\"ff2\"> momencie <span class=\"_ _14\"> </span>przekazania </span>zobowi\u0105zania <span class=\"_ _11\"> </span>do <span class=\"_ _15\"> </span>fakt<span class=\"_ _4\"></span>oringu <span class=\"_ _15\"> </span>d\u0142<span class=\"_ _4\"></span>u\u017cnego <span class=\"_ _11\"> </span>Jednostka <span class=\"_ _11\"> </span>Dominuj\u0105ca <span class=\"_ _11\"> </span>ujmuje <span class=\"_ _15\"> </span>zobowi\u0105zanie <span class=\"_ _11\"> </span>wobec <span class=\"_ _11\"> </span>fak<span class=\"_ _3\"></span>tora, <span class=\"_ _11\"> </span>kt\u00f3ry <span class=\"_ _15\"> </span> <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>zwi\u0105zku z <span class=\"ff3\">dokonaniem <span class=\"_ _1f\"> </span>subrogacji <span class=\"_ _1f\"> </span>ustawow<span class=\"_ _4\"></span>ej <span class=\"_ _1f\"> </span>wierzytelno\u015bci <span class=\"_ _1d\"> </span>z <span class=\"_ _1f\"> </span>prawnego <span class=\"_ _1f\"> </span>punktu <span class=\"_ _1f\"> </span>widzenia <span class=\"_ _1f\"> </span>przejmuje <span class=\"_ _1f\"> </span>prawa <span class=\"_ _1f\"> </span>i <span class=\"_ _1d\"> </span>obowi\u0105zki </span>charakterystycz<span class=\"_ _4\"></span>ne dla wierzyt<span class=\"_ _4\"></span>elno\u015bci handl<span class=\"_ _4\"></span>owych.<span class=\"ff2\"> </span>Faktoring  d\u0142u\u017cny  nie  jest  bezp<span class=\"_ _4\"></span>o\u015brednio  uregul<span class=\"_ _4\"></span>owany  w  MSSF  i  w  zwi\u0105zku  z  niejedno<span class=\"_ _3\"></span><span class=\"ff2\">znaczn<span class=\"_ _4\"></span>ym  charakterem  transakcji<span class=\"_ _4\"></span> </span>niezb\u0119dne <span class=\"_ _3\"></span>by\u0142o <span class=\"_ _f\"></span>dokonanie <span class=\"_ _f\"></span>przez <span class=\"_ _3\"></span>Jednostk\u0119 <span class=\"_ _f\"></span>Dominuj\u0105c\u0105 <span class=\"_ _f\"></span>istotnego <span class=\"_ _3\"></span>os\u0105du <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>zakresie <span class=\"_ _f\"></span>prezentacji <span class=\"_ _3\"></span>sald <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>ddany<span class=\"_ _4\"></span>ch do faktoringu <span class=\"_ _4\"></span>w sprawozdaniu z<span class=\"_ _4\"></span> sytuacji finans<span class=\"_ _4\"></span>owej oraz prezen<span class=\"_ _4\"></span>tacji tra<span class=\"_ _4\"></span>nsakcji w s<span class=\"ff3\">prawozdan<span class=\"_ _4\"></span>iu z pr<span class=\"_ _4\"></span>zep\u0142yw\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych. <span class=\"ff2\"> </span></span>W <span class=\"_ _0\"></span>ocenie <span class=\"_ _1\"> </span>Jednostki <span class=\"_ _0\"></span>Dominuj\u0105cej<span class=\"_ _4\"></span>, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>ustalenie<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ww. <span class=\"_ _0\"> </span>prezentacji <span class=\"_ _0\"></span>salda <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"> </span>handlowych <span class=\"_ _0\"></span>przekazanych <span class=\"_ _0\"></span>do <span class=\"_ _0\"> </span>f<span class=\"_ _3\"></span>ak<span class=\"_ _4\"></span>toringu d\u0142u\u017cnego <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>\u201eZobowi\u0105zania <span class=\"_ _2\"> </span>wobec <span class=\"_ _2\"> </span>dostawc\u00f3w <span class=\"_ _2\"> </span>i  p<span class=\"_ _4\"></span>odobne\u201d <span class=\"_ _2\"> </span> <span class=\"_ _2\"> </span>(przypisania <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>kategorii <span class=\"_ _2\"> </span>\u201epodobne\u201d) <span class=\"_ _2\"> </span>razem <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>pozosta\u0142ymi zobowi\u0105zaniami<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">handlowymi, <span class=\"_ _4\"></span>a nie jako z<span class=\"_ _4\"></span>obowi\u0105zania <span class=\"_ _4\"></span>z tytu\u0142u zad\u0142u\u017cenia,<span class=\"_ _4\"></span>  kluczowy <span class=\"_ _4\"></span>wp\u0142yw mia\u0142<span class=\"_ _4\"></span>y poni\u017csze a<span class=\"_ _4\"></span>spekty:<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">z <span class=\"_ _3\"></span>prawnego <span class=\"_ _3\"></span>punktu <span class=\"_ _3\"></span>widzen<span class=\"_ _4\"></span>ia <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>momencie obj\u0119cia <span class=\"_ _3\"></span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>faktoringiem d\u0142u\u017cnym <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>drodze subrogacji <span class=\"_ _3\"></span>nast\u0119puj<span class=\"_ _4\"></span>e </span></span>przeniesienie <span class=\"_ _2\"> </span>praw  i <span class=\"_ _2\"> </span>obo<span class=\"_ _3\"></span>wi\u0105zk\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _12\"> </span>wynikaj\u0105cych <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>zobowi\u0105za\u0144,  a <span class=\"_ _2\"> </span>nie  ich <span class=\"_ _2\"> </span>wyg<span class=\"_ _3\"></span>a\u015bni\u0119cie <span class=\"_ _2\"> </span>i  ustanowieni<span class=\"_ _4\"></span>e  nowy<span class=\"_ _4\"></span>ch  pr<span class=\"_ _4\"></span>aw i <span class=\"ff3\">obowi\u0105zk\u00f3w w<span class=\"_ _4\"></span>obec faktora,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">nie<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>ustanawiane <span class=\"_ _0\"></span>dodatkow<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>gwarancje <span class=\"_ _0\"></span>zwi\u0105zane <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>ma <span class=\"_ _0\"></span>miejsca <span class=\"_ _0\"></span>zmiana <span class=\"_ _0\"></span>warunk\u00f3w </span></span>handlowych d<span class=\"_ _4\"></span>otycz\u0105cych ni<span class=\"_ _4\"></span>ewywi\u0105z<span class=\"_ _4\"></span>ania si\u0119 z wa<span class=\"_ _4\"></span>runk\u00f3w umow<span class=\"_ _4\"></span>y i a<span class=\"ff2\">nulowania um<span class=\"_ _4\"></span>owy, </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ce<span class=\"_ _3\"></span>lem <span class=\"_ _c\"> </span>programu <span class=\"_ _d\"> </span>jest <span class=\"_ _d\"> </span>nie<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>tylko <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>prawa<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>p\u0142ynno\u015bci <span class=\"_ _d\"> </span>Jednostki <span class=\"_ _c\"> </span>Do<span class=\"_ _3\"></span>minuj\u0105c<span class=\"_ _4\"></span>ej, <span class=\"_ _d\"> </span>ale <span class=\"_ _d\"> </span>r\u00f3wnie\u017c <span class=\"_ _d\"> </span>wsparcie <span class=\"_ _d\"> </span>dostawc\u00f3w </span></span>w <span class=\"ff3\">pozyskaniu k<span class=\"_ _4\"></span>orzystniejsz<span class=\"_ _4\"></span>ego finansowania,<span class=\"_ _4\"></span> w celu bud<span class=\"_ _4\"></span>owania d\u0142ug<span class=\"_ _4\"></span>otrwa\u0142ych r<span class=\"_ _4\"></span>elacji biznes<span class=\"_ _4\"></span>owych,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>one <span class=\"_ _0\"></span>terminy <span class=\"_ _0\"></span>p\u0142atno\u015bci, <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>wzorzec <span class=\"_ _0\"></span>p\u0142atno\u015bci <span class=\"_ _0\"></span>(w <span class=\"_ _0\"></span>tym <span class=\"_ _0\"></span>dotycz\u0105cy <span class=\"_ _0\"></span>odsetek <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dyskonta) <span class=\"_ _f\"></span>nie <span class=\"_ _1\"> </span>ulegaj\u0105 <span class=\"_ _f\"></span>zmianie </span></span>w <span class=\"ff3\">stosunku do zobowi\u0105za\u0144 hand<span class=\"_ _4\"></span>lowych wobec danego dostawcy,<span class=\"_ _4\"></span> kt\u00f3re nie <span class=\"_ _3\"></span>s\u0105 obj\u0119te faktorin<span class=\"_ _4\"></span>giem d\u0142u\u017cnym. W zwi\u0105zku </span>z <span class=\"ff3\">powy\u017cszym, ja<span class=\"_ _4\"></span>k r\u00f3wnie\u017c uwzgl<span class=\"_ _4\"></span>\u0119dniaj\u0105c ustal<span class=\"_ _4\"></span>one oprocen<span class=\"_ _4\"></span>towani<span class=\"_ _4\"></span>e i dyskonto oraz termin wyd<span class=\"_ _4\"></span>\u0142u\u017conej sp\u0142aty, <span class=\"_ _4\"></span>przep\u0142ywy </span>pieni\u0119\u017cne zwi\u0105za<span class=\"_ _4\"></span>ne z zobowi\u0105z<span class=\"_ _4\"></span>aniem pr<span class=\"_ _4\"></span>zekazanym do <span class=\"_ _4\"></span>faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego nie <span class=\"_ _4\"></span>zmieni\u0105 si\u0119 o wi<span class=\"_ _4\"></span>\u0119cej ni\u017c <span class=\"_ _4\"></span>10%,<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ko<span class=\"_ _3\"></span>szty <span class=\"_ _19\"> </span>zwi\u0105zane <span class=\"_ _11\"> </span>z <span class=\"_ _10\"> </span>fakto<span class=\"_ _3\"></span>ringie<span class=\"_ _4\"></span>m <span class=\"_ _10\"> </span>d\u0142u\u017cnym <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _11\"> </span>ponoszone <span class=\"_ _11\"> </span>zar\u00f3wno <span class=\"_ _10\"> </span>przez <span class=\"_ _10\"> </span>Jednostk\u0119 <span class=\"_ _11\"> </span>Dominu<span class=\"_ _4\"></span>j\u0105c\u0105 <span class=\"_ _10\"> </span>jak <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>dostawc\u00f3w. </span></span>Jedn<span class=\"ff3\">ostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _f\"></span>ponosi <span class=\"_ _0\"></span>koszt <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>dse<span class=\"_ _4\"></span>tkowy <span class=\"_ _0\"></span>wynikaj\u0105cy <span class=\"_ _f\"></span>ze <span class=\"_ _0\"> </span>sp\u0142<span class=\"_ _3\"></span>aty <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wyd\u0142u\u017conym <span class=\"_ _0\"></span>terminie, <span class=\"_ _0\"></span>podczas </span>gdy <span class=\"_ _11\"> </span>dostawcy <span class=\"_ _11\"> </span>ponosz\u0105 <span class=\"_ _11\"> </span>koszt <span class=\"_ _11\"> </span>dyskonta <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>zwi\u0105zku <span class=\"_ _10\"> </span>z <span class=\"_ _15\"> </span>wcze\u015bniejszym <span class=\"_ _11\"> </span>(tj. <span class=\"_ _11\"> </span>przed <span class=\"_ _11\"> </span>up\u0142ywem <span class=\"_ _11\"> </span>terminu <span class=\"_ _11\"> </span>podstawoweg<span class=\"_ _4\"></span>o wynosz\u0105cego s<span class=\"_ _4\"></span>tandardowo 60<span class=\"_ _4\"></span> dni) otrzyma<span class=\"_ _4\"></span>niem p\u0142a<span class=\"_ _4\"></span>tno\u015bci od faktora,<span class=\"_ _4\"></span> <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _0\"></span>wraz <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>oszczeg<span class=\"_ _4\"></span>\u00f3lnymi <span class=\"_ _0\"></span>dostawcami <span class=\"_ _0\"></span>na <span class=\"_ _0\"> </span>mocy<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>zawartych <span class=\"_ _0\"></span>porozumie\u0144 <span class=\"_ _0\"></span>ustala, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _1\"> </span>konkretnie<span class=\"_ _4\"></span> </span></span>faktury b\u0119d\u0105 pr<span class=\"_ _4\"></span>zekazywane d<span class=\"_ _4\"></span>o faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego i <span class=\"_ _4\"></span>jaki b\u0119dzie t<span class=\"_ _4\"></span>ermin wcze\u015bni<span class=\"_ _4\"></span>ejszej sp<span class=\"_ _4\"></span>\u0142aty dostawcy pr<span class=\"_ _4\"></span>zez faktora.<span class=\"ff2\"> </span>Ponadto,  Jedno<span class=\"ff3\">stka  D<span class=\"_ _4\"></span>ominuj\u0105c<span class=\"_ _4\"></span>a  zidentyfik<span class=\"_ _4\"></span>owa\u0142a  charakter<span class=\"_ _4\"></span>ystyki,<span class=\"_ _4\"></span>  kt\u00f3re  wskazuj\u0105  na  char<span class=\"_ _4\"></span>akter<span class=\"_ _4\"></span>  faktoringu  d\u0142u\u017cne<span class=\"_ _4\"></span>go  jako </span>zobowi\u0105zania <span class=\"_ _0\"></span>z<span class=\"ff2\"> </span>tytu\u0142u <span class=\"_ _0\"></span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>(zobowi\u0105zanie <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _0\"> </span>kredytu <span class=\"_ _1\"> </span>udzielonego <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>faktora), <span class=\"_ _0\"></span>jednak\u017ce <span class=\"_ _0\"></span>zosta\u0142y <span class=\"_ _0\"></span>ocenione przez <span class=\"_ _10\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostk\u0119 <span class=\"_ _10\"> </span>Dominuj\u0105c\u0105 <span class=\"_ _11\"> </span>za <span class=\"_ _10\"> </span>niewystarczaj\u0105ce, <span class=\"_ _10\"> </span>aby <span class=\"_ _11\"> </span>uzna\u0107, <span class=\"_ _10\"> </span>\u017ce <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>momencie <span class=\"_ _11\"> </span>przekazania <span class=\"_ _19\"> </span>zobowi\u0105zania <span class=\"_ _11\"> </span>handloweg<span class=\"_ _4\"></span>o do<span class=\"ls0\"> <span class=\"ff3\">faktoringu <span class=\"_ _f\"></span>d\u0142u\u017cnego <span class=\"_ _f\"></span>nast\u0119puje <span class=\"_ _f\"></span>ca\u0142<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>owita <span class=\"_ _f\"></span>zmiana <span class=\"_ _0\"></span>charakt<span class=\"_ _4\"></span>eru <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>handlowego <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>d\u0142u\u017cny, <span class=\"_ _f\"></span>co <span class=\"_ _0\"></span>warunkowa\u0142ob<span class=\"_ _4\"></span>y </span></span>prezentacj\u0119  w  Spraw<span class=\"_ _4\"></span>ozdaniu  z<span class=\"_ _4\"></span>  sytuacji  finan<span class=\"_ _4\"></span>sowej  jako  z<span class=\"_ _4\"></span>obowi\u0105z<span class=\"_ _4\"></span>anie<span class=\"ff2\">  </span>z  tytu\u0142u  finansowania<span class=\"_ _4\"></span>  d\u0142u\u017cneg<span class=\"_ _4\"></span>o  oraz  prezentacj<span class=\"_ _4\"></span>\u0119 w <span class=\"ff3\">Sprawozdaniu z<span class=\"_ _4\"></span> przep\u0142yw<span class=\"_ _4\"></span>\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych w dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci finans<span class=\"_ _4\"></span>owej:<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>orem jest bank i <span class=\"_ _4\"></span>w momenci<span class=\"_ _4\"></span>e dokonania subr<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>gacji <span class=\"_ _4\"></span>przez faktora zm<span class=\"_ _4\"></span>ienia si\u0119 str<span class=\"_ _4\"></span>ona, kt\u00f3ra jes<span class=\"_ _4\"></span>t wierzyciel<span class=\"_ _4\"></span>em,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">w <span class=\"_ _2\"> </span>celu <span class=\"_ _2\"> </span>pozyskania <span class=\"_ _2\"> </span>korzystniejszych <span class=\"_ _1\"> </span>warunk\u00f3w <span class=\"_ _1\"> </span>umowa <span class=\"_ _2\"> </span>faktoringowa <span class=\"_ _1\"> </span>by\u0142a <span class=\"_ _2\"> </span>negocjowana <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>faktorem <span class=\"_ _2\"> </span>przez <span class=\"_ _1\"> </span>Jednostk\u0119 </span></span>Dominuj\u0105c\u0105, a<span class=\"_ _4\"></span> nie bezpo\u015bredni<span class=\"_ _4\"></span>o przez <span class=\"_ _4\"></span>dostawc\u00f3w, <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">t<span class=\"_ _3\"></span>ermin <span class=\"_ _f\"></span>faktycznej <span class=\"_ _f\"></span>sp\u0142aty <span class=\"_ _0\"></span>zobowi\u0105z<span class=\"_ _4\"></span>a\u0144 <span class=\"_ _f\"></span>wobe<span class=\"_ _3\"></span>c <span class=\"_ _f\"></span>dostawc\u00f3w <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _f\"></span>jest <span class=\"_ _0\"></span>d\u0142u\u017cszy <span class=\"_ _f\"></span>(i <span class=\"_ _0\"></span>wy<span class=\"_ _3\"></span><span class=\"ff2\">nosi <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>180 </span></span></span>dni) <span class=\"_ _11\"> </span>od <span class=\"_ _11\"> </span>terminu <span class=\"_ _11\"> </span>sp\u0142aty <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _10\"> </span>wo<span class=\"_ _3\"></span>bec <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>osta\u0142ych <span class=\"_ _10\"> </span>dostawc\u00f3w, <span class=\"_ _11\"> </span>kt\u00f3rych <span class=\"_ _11\"> </span>zobowi\u0105zania <span class=\"_ _10\"> </span>nie <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _11\"> </span>oddawane <span class=\"_ _11\"> </span>do faktoringu (i s<span class=\"_ _4\"></span>tandardowo t<span class=\"_ _4\"></span>ermin ten wyn<span class=\"_ _4\"></span>osi 60 dni),<span class=\"_ _4\"></span>  \u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">g<span class=\"_ _3\"></span>\u0142\u00f3wn<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>koszty <span class=\"_ _1\"> </span>faktoringu <span class=\"_ _1\"> </span>d\u0142u\u017cnego <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>ponoszone <span class=\"_ _1\"> </span>przez <span class=\"_ _2\"> </span>Jednos<span class=\"_ _4\"></span>tk\u0119 <span class=\"_ _1\"> </span>Dominuj\u0105c\u0105, <span class=\"_ _1\"> </span>a <span class=\"_ _2\"> </span>obci\u0105\u017cenie<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _1\"> </span></span>dostawc\u00f3w <span class=\"_ _1\"> </span>wyst\u0119puje </span></span>wy\u0142\u0105cznie <span class=\"_ _3\"></span>w<span class=\"ff2\"> </span>przypadku <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>przez <span class=\"_ _f\"></span>dostawc\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>terminie <span class=\"_ _f\"></span>skr\u00f3conym <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>terminu <span class=\"_ _3\"></span>p\u0142atno\u015bci wynikaj\u0105cego z um<span class=\"_ _4\"></span>owy handlowej, kt\u00f3ry standar<span class=\"_ _4\"></span>dowo wynosi 60 dn<span class=\"_ _4\"></span>i od dnia otrzymania faktury p<span class=\"_ _4\"></span>rzez Sp\u00f3\u0142k\u0119 (upust z<span class=\"_ _4\"></span>a zap\u0142at\u0119 przed termin<span class=\"_ _4\"></span>em 60 <span class=\"_ _4\"></span>dni lub innym,<span class=\"_ _4\"></span> wynikaj\u0105cym z <span class=\"_ _4\"></span>umowy <span class=\"_ _4\"></span>handlowej).<span class=\"ff2\"> </span>W  ramach <span class=\"_ _10\"> </span>analizy  zapis\u00f3w <span class=\"_ _19\"> </span>M<span class=\"_ _3\"></span>SSF  w <span class=\"_ _10\"> </span>kontek\u015bcie  prezentacji  salda  zobowi\u0105za\u0144  handlowych <span class=\"_ _10\"> </span>przekaza<span class=\"_ _4\"></span>nych  do <span class=\"_ _10\"> </span>faktoringu d\u0142u\u017cnego, <span class=\"_ _f\"></span>Jednostka <span class=\"_ _0\"></span>Dominu<span class=\"_ _4\"></span>j\u0105ca <span class=\"_ _f\"></span>przeanalizowa\u0142a <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>opublikowane <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>grudniu <span class=\"_ _0\"></span>2020 <span class=\"_ _0\"></span><span class=\"ff2\">r. <span class=\"_ _0\"></span>przez <span class=\"_ _f\"></span>Komitet <span class=\"_ _f\"></span>ds. <span class=\"_ _0\"></span>Interpretacji </span>Standard\u00f3w (Komi<span class=\"_ _4\"></span>tet) stanowisk<span class=\"_ _4\"></span>o w sprawie prezenta<span class=\"_ _4\"></span>cji transakc<span class=\"_ _4\"></span>ji faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego w spr<span class=\"_ _4\"></span>awozdaniu z <span class=\"_ _4\"></span>sytuacji finansowej<span class=\"_ _4\"></span> oraz <span class=\"_ _15\"> </span>sprawozdaniu<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>pieni\u0119\u017cnych<span class=\"_ _4\"></span>. <span class=\"_ _15\"> </span>Aspekty<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>wskazane <span class=\"_ _11\"> </span>przez <span class=\"_ _15\"> </span>Komitet <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>stanowisku <span class=\"_ _15\"> </span>jak <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>podsu<span class=\"ff2\">mowanie </span>kluczowych <span class=\"_ _f\"></span>wymog\u00f3w <span class=\"_ _f\"></span>zwi\u0105zanych <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>analizowanym <span class=\"_ _f\"></span>zagadnieniem, <span class=\"_ _3\"></span>zdaniem <span class=\"_ _f\"></span>Je<span class=\"_ _3\"></span>dnostki <span class=\"_ _f\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wp\u0142yn\u0119\u0142y <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>wnioski z <span class=\"ff3\">oceny <span class=\"_ _17\"> </span>przeprowadzone<span class=\"_ _4\"></span>j <span class=\"_ _17\"> </span>przez <span class=\"_ _17\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostk\u0119 <span class=\"_ _17\"> </span>Dominuj\u0105c\u0105. <span class=\"_ _17\"> </span>Komitet, <span class=\"_ _17\"> </span>rekomenduj\u0105c <span class=\"_ _17\"> </span>w\u0142a\u015bciw\u0105<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>prezentacj\u0119<span class=\"_ _3c\"> </span></span>zobowi\u0105za\u0144<span class=\"_ _3c\"> </span>podlegaj\u0105cych <span class=\"_ _1\"> </span>fakt<span class=\"_ _4\"></span>oringowi <span class=\"_ _1\"> </span>d\u0142u\u017cnemu <span class=\"_ _1\"> </span>wskaza\u0142 <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>te <span class=\"_ _2\"> </span>same <span class=\"_ _1\"> </span>kwestie, <span class=\"_ _1\"> </span>kt\u00f3re <span class=\"_ _1\"> </span>zosta\u0142y <span class=\"_ _1\"> </span>przeanalizowane <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>ujawnione <span class=\"_ _1\"> </span>Jednostk\u0119 Dominuj\u0105c\u0105  powy\u017cej,  w <span class=\"_ _10\"> </span>ramach  wa\u017cnych  os\u0105d\u00f3w. <span class=\"_ _10\"> </span>W  szczeg\u00f3lno\u015bci,  w <span class=\"_ _10\"> </span>kontek\u015bcie  obszar\u00f3w  analizy <span class=\"_ _19\"> </span>wskazanych  przez Komitet, Jedn<span class=\"_ _4\"></span>ostka Dominuj\u0105<span class=\"_ _4\"></span>ca potwierdza,<span class=\"_ _4\"></span> \u017ce:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">przekazanie <span class=\"_ _f\"></span>zo<span class=\"_ _3\"></span><span class=\"ff3\">bowi\u0105z<span class=\"_ _4\"></span>a\u0144 <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>oringu <span class=\"_ _f\"></span>d\u0142u\u017cnego <span class=\"_ _f\"></span>nie <span class=\"_ _0\"></span>wymaga\u0142<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>ustanowienia <span class=\"_ _f\"></span>\u017cadnych <span class=\"_ _f\"></span>dodatkowych <span class=\"_ _f\"></span>zabezpiecze\u0144 <span class=\"_ _f\"></span>na </span></span></span>rzecz <span class=\"_ _3\"></span>faktora-<span class=\"ff3\">banku, <span class=\"_ _3\"></span>ani <span class=\"_ _3\"></span>te\u017c <span class=\"_ _f\"></span>nie <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _f\"></span>ustanawiane <span class=\"_ _3\"></span>dodatkowe <span class=\"_ _3\"></span>gwara<span class=\"_ _4\"></span>ncje <span class=\"_ _3\"></span>zwi\u0105zane <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _3\"></span>d\u0142u\u017cnym. <span class=\"_ _3\"></span>Ponadto <span class=\"_ _3\"></span>nie </span>ma <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>miejsca <span class=\"_ _f\"></span>zmiana <span class=\"_ _f\"></span>warunk\u00f3w <span class=\"_ _f\"></span>handlowych <span class=\"_ _3\"></span>dotycz\u0105cych <span class=\"_ _f\"></span>niewywi\u0105zania <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>warunk<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>umowy <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>anulowania umowy,  \u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">maj\u0105c <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>uwadze <span class=\"_ _f\"></span>powy\u017csze, <span class=\"_ _f\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>uwzgl\u0119dniaj\u0105c <span class=\"_ _f\"></span>ustalone <span class=\"_ _f\"></span>oprocentowani<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>dyskonto <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>termin <span class=\"_ _0\"></span>wyd\u0142u\u017conej<span class=\"_ _4\"></span> </span></span>sp\u0142aty, <span class=\"_ _3\"></span>przep\u0142ywy <span class=\"_ _3\"></span>pieni\u0119\u017cne <span class=\"_ _f\"></span>zwi\u0105zane <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>zobowi\u0105zani<span class=\"_ _4\"></span>em <span class=\"_ _f\"></span>przekaza<span class=\"_ _4\"></span>nym <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>faktoringu <span class=\"_ _3\"></span>d\u0142<span class=\"_ _3\"></span>u\u017cnego <span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>zmieni\u0105 <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>wi\u0119cej ni\u017c <span class=\"_ _0\"></span>10%; <span class=\"_ _0\"> </span>ty<span class=\"_ _3\"></span>m <span class=\"_ _0\"></span>samym <span class=\"_ _0\"></span>nie <span class=\"_ _1\"> </span>zostaje <span class=\"_ _0\"> </span>spe<span class=\"_ _3\"></span>\u0142nion<span class=\"_ _4\"></span>e <span class=\"_ _0\"> </span>kryterium <span class=\"_ _1\"> </span>zaprzestania <span class=\"_ _0\"></span>ujmowania <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span>jakim <span class=\"_ _0\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _0\"></span>tzw. <span class=\"_ _1\"> </span>test <span class=\"_ _0\"></span>10%, a <span class=\"ff3\">tak\u017ce nie zos<span class=\"_ _4\"></span>taj\u0105 spe\u0142nion<span class=\"_ _4\"></span>e pozosta\u0142e kry<span class=\"_ _4\"></span>teria zaprz<span class=\"_ _4\"></span>estania ujm<span class=\"_ _4\"></span>owania zob<span class=\"_ _4\"></span>owi\u0105za\u0144 z MS<span class=\"_ _4\"></span>SF 9, <span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>one <span class=\"_ _0\"></span>terminy <span class=\"_ _0\"></span>p\u0142atno\u015bci, <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>wzorzec <span class=\"_ _0\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>(w <span class=\"_ _1\"> </span>tym <span class=\"_ _0\"></span>dotycz\u0105cy <span class=\"_ _0\"></span>odsetek <span class=\"_ _f\"></span>i <span class=\"_ _1\"> </span>dyskonta) <span class=\"_ _f\"></span>nie <span class=\"_ _1\"> </span>ulegaj\u0105 <span class=\"_ _0\"></span>zmiani<span class=\"_ _4\"></span>e </span></span>w <span class=\"ff3\">stosunku do zo<span class=\"_ _4\"></span>bowi\u0105za\u0144 <span class=\"_ _4\"></span>handlowych wob<span class=\"_ _4\"></span>ec daneg<span class=\"_ _4\"></span>o dostawcy,<span class=\"_ _4\"></span> kt\u00f3re nie s\u0105 <span class=\"_ _4\"></span>obj\u0119te fakt<span class=\"_ _4\"></span>oringiem d\u0142u\u017c<span class=\"_ _4\"></span>nym,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">zo<span class=\"_ _3\"></span>bowi\u0105z<span class=\"_ _4\"></span>ania <span class=\"_ _10\"> </span>przekazane <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>faktoringu <span class=\"_ _10\"> </span>d\u0142u\u017cnego <span class=\"_ _10\"> </span>st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi\u0105 <span class=\"_ _11\"> </span>cz\u0119\u015b\u0107 <span class=\"_ _11\"> </span>kapita\u0142u <span class=\"_ _10\"> </span>obrotowego <span class=\"_ _11\"> </span>wykorz<span class=\"_ _4\"></span>ystywaneg<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>przez </span></span>jednostk\u0119 w norm<span class=\"_ _4\"></span>alnym cyklu <span class=\"_ _6\"></span>operacyjnym jednostki.<span class=\"ff2\"> </span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca <span class=\"_ _f\"></span>wskazuje, <span class=\"_ _f\"></span>\u017ce <span class=\"_ _0\"></span>termin <span class=\"_ _0\"></span>faktycznej <span class=\"_ _f\"></span>sp\u0142aty <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _f\"></span>wobec <span class=\"_ _0\"></span>dostawc\u00f3w <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>umowami <span class=\"_ _0\"></span>faktoringu<span class=\"_ _4\"></span> d\u0142u\u017cnego <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>d\u0142u\u017cszy <span class=\"_ _3\"></span>(do <span class=\"_ _f\"></span>180 <span class=\"_ _f\"></span>dni) <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>terminu<span class=\"ff2\"> <span class=\"_ _f\"></span></span>sp\u0142aty <span class=\"_ _f\"></span>zobowi\u0105za<span class=\"_ _4\"></span>\u0144 <span class=\"_ _3\"></span>wobec <span class=\"_ _f\"></span>pozosta\u0142ych <span class=\"_ _3\"></span>dostawc\u00f3w,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>nie s\u0105  o<span class=\"_ _3\"></span>ddawane  do  f<span class=\"_ _3\"></span>aktoringu,<span class=\"_ _4\"></span>  kt\u00f3ry <span class=\"_ _10\"> </span>standardowo  wynosi <span class=\"_ _10\"> </span>60  dni, <span class=\"_ _10\"> </span>co <span class=\"_ _10\"> </span>mo\u017ce <span class=\"_ _10\"> </span>\u015bwiadczy\u0107  na <span class=\"_ _10\"> </span>rzecz  zmiany <span class=\"_ _10\"> </span>charakteru  tych zobowi\u0105za\u0144 <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>handlowego <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>d\u0142u\u017cny. <span class=\"_ _f\"></span>Jednak\u017ce <span class=\"_ _3\"></span>cecha <span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>zosta\u0142a <span class=\"_ _3\"></span>oceniona <span class=\"_ _3\"></span>prz<span class=\"_ _3\"></span>ez <span class=\"_ _3\"></span>Jednostk\u0119 <span class=\"_ _3\"></span>Dominuj\u0105c\u0105 <span class=\"_ _3\"></span>za <span class=\"_ _3\"></span>niewystarczaj\u0105c\u0105, aby  uzna\u0107,<span class=\"_ _4\"></span>  \u017ce  w <span class=\"_ _2\"> </span>momencie  przekazania <span class=\"_ _12\"> </span>zobowi\u0105zania <span class=\"_ _2\"> </span>handlowego  do  fakt<span class=\"_ _4\"></span>oringu  d<span class=\"_ _4\"></span>\u0142u\u017cnego <span class=\"_ _12\"> </span>nast\u0105pi\u0142a  ca<span class=\"_ _4\"></span>\u0142kowita  zmia<span class=\"_ _4\"></span>na charakteru <span class=\"_ _f\"></span>zobowi\u0105zania. <span class=\"_ _f\"></span>Poza <span class=\"_ _f\"></span>powy\u017cszym <span class=\"_ _f\"></span>kryterium, <span class=\"_ _0\"></span>\u017cadne <span class=\"_ _f\"></span>inne <span class=\"_ _0\"></span>warunki <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _f\"></span>nie r\u00f3\u017cni\u0105 si\u0119 od wa<span class=\"_ _4\"></span>runk\u00f3w pozos<span class=\"_ _4\"></span>ta\u0142ych zobowi\u0105z<span class=\"_ _4\"></span>a\u0144 handl<span class=\"_ _4\"></span>owych.<span class=\"ff2\"> </span>Tym <span class=\"_ _3\"></span>samym, <span class=\"_ _3\"></span>ocena <span class=\"_ _3\"></span>Jednostki <span class=\"_ _3\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>co <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>charakteru <span class=\"_ _3\"></span>zo<span class=\"_ _4\"></span>bowi\u0105za\u0144 <span class=\"_ _3\"></span>handlowych <span class=\"_ _3\"></span>przekaza<span class=\"_ _4\"></span>nych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>faktoringu <span class=\"_ _3\"></span>d\u0142u\u017cnego i <span class=\"ff3\">ich prezentacji, oznacza, \u017ce <span class=\"_ _3\"></span>zobowi\u0105zania handlowe przekazan<span class=\"_ _4\"></span>e do <span class=\"_ _3\"></span>faktoringu d\u0142u\u017cnego <span class=\"_ _3\"></span>Sp\u00f3<span class=\"_ _4\"></span>\u0142ka prezentuje <span class=\"_ _3\"></span>w sprawozdaniu </span>z sytuacji finan<span class=\"_ _4\"></span>sowej w p<span class=\"_ _4\"></span>ozycji \u201eZob<span class=\"_ _4\"></span>owi\u0105zania wobec d<span class=\"_ _4\"></span>ostawc\u00f3w <span class=\"_ _4\"></span>i podobne\u201d, uw<span class=\"_ _4\"></span>zgl\u0119dniaj\u0105c je w <span class=\"_ _4\"></span>kategorii \u201ep<span class=\"_ _4\"></span>odobn<span class=\"_ _4\"></span>e\u201d.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "Uzgodnienie <span class=\"_ _3\"></span>przep\u0142ywu <span class=\"_ _3\"></span>\u015brodk<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>zwi\u0105zanych <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>zad\u0142u\u017ceniem <span class=\"_ _3\"></span>zewn\u0119trznym <span class=\"_ _3\"></span>po uwzgl\u0119dnieniu <span class=\"_ _3\"></span>wp\u0142ywu instrument\u00f3w p<span class=\"_ _4\"></span>ochodnych<span class=\"ff1\"> </span>d<span class=\"_ _4\"></span>o skonsolidowane<span class=\"_ _4\"></span>go spraw<span class=\"_ _4\"></span>ozdania z pr<span class=\"_ _4\"></span>zep\u0142yw\u00f3w p<span class=\"_ _4\"></span>ieni\u0119\u017cnych<span class=\"ff1\"> </span>Z <span class=\"_ _3\"></span>istniej\u0105cym zad\u0142u\u017ceniem <span class=\"_ _3\"></span>wi\u0105\u017ce<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>si\u0119 ryzyko <span class=\"_ _3\"></span>kursowe <span class=\"_ _3\"></span>oraz ryzyko <span class=\"_ _3\"></span>stopy <span class=\"_ _3\"></span>procent<span class=\"_ _4\"></span>owej. <span class=\"_ _3\"></span>Opis ekspozycji <span class=\"_ _3\"></span>na ryzyka <span class=\"_ _3\"></span>finansowe znajduje si\u0119 w<span class=\"ff2\"> <span class=\"_ _4\"></span>Nocie 7.5. </span>od 01.01.202<span class=\"_ _4\"></span>3 do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2 do 31.12.202<span class=\"_ _4\"></span>2 I. Dzia\u0142alno\u015b\u0107 fina<span class=\"_ _4\"></span>nsowa<span class=\"ff1\"> </span>( 503)  <span class=\"lsf\">142</span> Wp\u0142ywy z tytu\u0142u z<span class=\"_ _4\"></span>aci\u0105gni\u0119tych kr<span class=\"_ _6\"></span>e<span class=\"_ _3\"></span>dyt\u00f3w i p<span class=\"_ _4\"></span>o\u017cyczek<span class=\"ff2\"> </span>1 673  <span class=\"lse\">677</span> Wp\u0142ywy z tytu\u0142u ins<span class=\"_ _4\"></span>trumen<span class=\"_ _4\"></span>t\u00f3w pochodnych <span class=\"_ _4\"></span>zwi\u0105zanych <span class=\"ff2\"> </span>ze \u017ar\u00f3d\u0142ami finan<span class=\"_ _4\"></span>sowania z<span class=\"_ _4\"></span>ewn\u0119trzneg<span class=\"_ _4\"></span>o<span class=\"ff2\"> </span> <span class=\"lse\">70</span>  <span class=\"lse\">130</span> Sp\u0142ata kredy<span class=\"_ _4\"></span>t\u00f3w i po\u017cycz<span class=\"_ _4\"></span>ek<span class=\"ff2\"> </span>(2 051) ( 425) Sp\u0142ata zobowi\u0105z<span class=\"_ _4\"></span>a\u0144 z tytu<span class=\"_ _4\"></span>\u0142u leasingu<span class=\"ff2\"> </span>( 83) ( 59) Sp\u0142ata odsetek <span class=\"_ _4\"></span>z tytu\u0142u kred<span class=\"_ _4\"></span>yt\u00f3w,<span class=\"_ _4\"></span> po\u017cyczek, d\u0142u\u017cnych papier<span class=\"_ _4\"></span>\u00f3w war<span class=\"_ _4\"></span>to\u015bciowych<span class=\"ff2\"> </span>( 30) ( 79) Sp\u0142ata odsetek <span class=\"_ _4\"></span>z tytu\u0142u l<span class=\"_ _4\"></span>easingu<span class=\"ff2\"> </span>( 1) ( 10) Wydatki z tytu<span class=\"_ _4\"></span>\u0142u instrument<span class=\"_ _4\"></span>\u00f3w pochodny<span class=\"_ _4\"></span>ch zwi\u0105zanych <span class=\"_ _4\"></span><span class=\"ff2\"> </span>ze \u017ar\u00f3d\u0142ami finan<span class=\"_ _4\"></span>sowania z<span class=\"_ _4\"></span>ewn\u0119trzneg<span class=\"_ _4\"></span>o<span class=\"ff2\"> </span>( 81) ( 92) II. Dzia\u0142alno\u015b\u0107 i<span class=\"_ _4\"></span>nwestycyjna<span class=\"ff1\"> </span>( 251) ( 214) Zap\u0142acone aktyw<span class=\"_ _4\"></span>owane ods<span class=\"_ _4\"></span>etki od zad\u0142u\u017c<span class=\"_ _4\"></span>enia<span class=\"ff2\"> </span>( 353) ( 214) Wp\u0142ywy z rozliczen<span class=\"_ _4\"></span>ia instrum<span class=\"_ _4\"></span>entu za<span class=\"_ _4\"></span>bezpieczaj\u0105cego<span class=\"ff2\"> </span>stop\u0119 procent<span class=\"_ _4\"></span>ow\u0105 obligacji<span class=\"ff2\"> </span> <span class=\"lse\">102</span> - III. Zmiana stanu w<span class=\"_ _4\"></span>olnych <span class=\"_ _4\"></span>\u015brodk\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych<span class=\"ff1\"> </span> <span class=\"lsf\">52</span>3 ( 701) RAZEM (I+II-<span class=\"ls2a\">III)</span> (1 277)  <span class=\"lsf\">629</span> <div class=\"c we2 hee gs16ac\"><div class=\"t m0 x5 h5 yc6b ff1 fs3 fc2 sc0 ls0 ws0\">  </div><div class=\"t m0 x5 h8 yf81 ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 yf82 ff4 fs6 fc2 sc0 ls0 ws0\">Nota 9.1.3 Wyd<span class=\"_ _4\"></span>atki zwi\u0105z<span class=\"_ _4\"></span>ane z aktywami<span class=\"_ _4\"></span> g\u00f3rniczymi i <span class=\"_ _4\"></span>hutnicz<span class=\"_ _4\"></span>ymi<span class=\"ff1\"> </span></div></div><div class=\"c w2eb hc3 gs16ad\"><div class=\"t m0 x19 h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>3  </div><div class=\"t m0 x19 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>3 </div></div><div class=\"c w2ec hc3 gs16ae\"><div class=\"t m0 x19 h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>2  </div><div class=\"t m0 x19 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>2 </div></div><div class=\"c w2ea h25 gs16af\"><div class=\"t m0 x11 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">Zakup </div></div><div class=\"c w2eb h25 gs16b0\"><div class=\"t m0 x1c h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">(2 573) </div></div><div class=\"c w2ec h25 gs16b1\"><div class=\"t m0 x3d h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">(2 037) </div></div><div class=\"c w2ea h25 gs16b2\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Maj\u0105tek trwa\u0142y <span class=\"_ _4\"></span>wytworzony w<span class=\"_ _4\"></span>e w\u0142asnym zakr<span class=\"_ _4\"></span>esie<span class=\"ff2\"> </span></div></div><div class=\"c w2eb h25 gs16b3\"><div class=\"t m0 x1c h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">(1 402) </div></div><div class=\"c w2ec h25 gs16b4\"><div class=\"t m0 x3d h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">(1 097) </div></div><div class=\"c w2ea h25 gs16b5\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Koszty usuwania <span class=\"_ _4\"></span>nadk\u0142adu w k<span class=\"_ _4\"></span>opalniach <span class=\"_ _4\"></span>odkrywkowych <span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2eb h25 gs16b6\"><div class=\"t m0 x1d h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">( 174) </div></div><div class=\"c w2ec h25 gs16b7\"><div class=\"t m0 x33 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">( 367) </div></div><div class=\"c w2ea h25 gs16b8\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Koszty finans<span class=\"_ _4\"></span>owania zewn\u0119trzn<span class=\"_ _4\"></span>ego<span class=\"ff2\"> </span></div></div><div class=\"c w2eb h25 gs16b9\"><div class=\"t m0 x1d h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">( 247) </div></div><div class=\"c w2ec h25 gs16ba\"><div class=\"t m0 x33 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">( 226) </div></div><div class=\"c w2ea h25 gs16bb\"><div class=\"t m0 x11 h8 y1c3 ff3 fs6 fc0 sc0 ls0 ws0\">Zmiana stanu <span class=\"_ _4\"></span>zobowi\u0105za\u0144 z<span class=\"_ _4\"></span> tytu\u0142u na<span class=\"_ _4\"></span>bycia<span class=\"ff2\"> </span></div></div><div class=\"c w2eb h25 gs16bc\"><div class=\"t m0 x3f h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">229</span> </div></div><div class=\"c w2ec h25 gs16bd\"><div class=\"t m0 x3f h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">( 21) </div></div><div class=\"c w2ea h28 gs16be\"><div class=\"t m0 x11 h8 yca2 ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e<span class=\"ff2\"> </span></div></div><div class=\"c w2eb h28 gs16bf\"><div class=\"t m0 x11f h8 yca2 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">55</span> </div></div><div class=\"c w2ec h28 gs16c0\"><div class=\"t m0 x0 h8 yca2 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">70</span> </div></div><div class=\"c w2ea h6d gs16c1\"><div class=\"t m0 x11 h8 y1c3 ff1 fs6 fc2 sc0 ls0 ws0\">Razem* </div></div><div class=\"c w2eb h6d gs16c2\"><div class=\"t m0 x3c h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">(4 112) </div></div><div class=\"c w2ec h6d gs16c3\"><div class=\"t m0 x1c h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">(3 678) </div></div><div class=\"c we2 hee gs16ac\"><div class=\"t m0 x5 h4a yf87 ff6 fs3 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x5 h4a y76c ff5 fs3 fc0 sc0 ls0 ws0\">*W tym wydatki zwi<span class=\"_ _3\"></span>\u0105zane z aktywami s\u0142u\u017c\u0105<span class=\"_ _3\"></span>cymi poszukiwaniu i o<span class=\"_ _3\"></span>cenie zasob\u00f3w mineralnych<span class=\"_ _3\"></span> w kwocie<span class=\"_ _3\"></span><span class=\"ff6\"> <span class=\"ls2f\">340</span> mln PLN (w 20<span class=\"ls2f\">22</span> <span class=\"ls3e\">r.</span> <span class=\"ls2f\">159</span> ml<span class=\"_ _3\"></span>n PLN).</span><span class=\"ff6\"> </span></div><div class=\"t m0 x5 h8 yf88 ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x77 h18 yf89 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x77 h18 yf8a ff7 fs8 fc0 sc0 ls0 ws0\"> </div></div>Nota 10.4 Zmi<span class=\"_ _4\"></span>ana stanu kapit<span class=\"_ _4\"></span>a\u0142u obr<span class=\"_ _4\"></span>otowego <span class=\"ff1\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci <span class=\"ff1\"> </span>Przep\u0142ywy pieni\u0119\u017cne z tytu\u0142u odsetek od transakcji faktorin<span class=\"_ _4\"></span>gu d\u0142u\u017cnego prezentowan<span class=\"_ _4\"></span>e s\u0105 w ramach przep\u0142yw\u00f3w z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>dzia\u0142alno\u015bci finansowej. <span class=\"_ _13\"> </span>Kwoty <span class=\"_ _17\"> </span>faktycznych <span class=\"_ _17\"> </span>sp\u0142at <span class=\"_ _17\"> </span>wierzytelno\u015bci <span class=\"_ _17\"> </span>podsta<span class=\"_ _4\"></span>wowej <span class=\"_ _17\"> </span>oddanej <span class=\"_ _13\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _13\"> </span>f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>oringu <span class=\"_ _17\"> </span>d\u0142u\u017cnego <span class=\"_ _17\"> </span>wobec <span class=\"_ _13\"> </span>f<span class=\"_ _3\"></span>aktora<span class=\"_ _4\"></span> prezentowane <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>ramach <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>rzep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>dzia\u0142alno\u015bci <span class=\"_ _3\"></span>operacyjnej <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>cz\u0119\u015bciowo, <span class=\"_ _3\"></span>r\u00f3wnie\u017c <span class=\"_ _3\"></span>inwestycyjnej.<span class=\"ff2\"> <span class=\"_ _3\"></span>Dodatkowo <span class=\"_ _3\"></span>Jednostka<span class=\"_ _4\"></span> </span>Dominuj\u0105ca <span class=\"_ _3\"></span>w <span class=\"_ _0\"></span>ramach <span class=\"_ _f\"></span>zmiany <span class=\"_ _f\"></span>stanu <span class=\"_ _f\"></span>kapita\u0142u <span class=\"_ _f\"></span>obrotowe<span class=\"_ _4\"></span>go <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>sprawozdaniu <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _f\"></span>pieni\u0119\u017cnych <span class=\"_ _3\"></span>wykazuje <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>odr\u0119bn<span class=\"_ _4\"></span>ej linii \u201eZmian\u0119 stanu z<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>bowi\u0105za<span class=\"_ _4\"></span>\u0144 handlowych <span class=\"_ _4\"></span>oddanych d<span class=\"_ _4\"></span>o faktoringu\u201d<span class=\"_ _4\"></span>, dla cel\u00f3w jasn<span class=\"_ _4\"></span>ej i przejrzys<span class=\"_ _4\"></span>tej prezentac<span class=\"_ _4\"></span>ji.<span class=\"ff2\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia i<span class=\"_ _4\"></span> os\u0105dy<span class=\"ff1\"> </span>Jednostka  D<span class=\"_ _4\"></span>ominuj\u0105ca <span class=\"_ _12\"> </span>w  trakci<span class=\"_ _4\"></span>e  okresu <span class=\"_ _2\"> </span>zako\u0144czonego  31 <span class=\"_ _2\"> </span>grudnia  2019 <span class=\"_ _12\"> </span>r.  wdro\u017cy\u0142a  fa<span class=\"_ _4\"></span>ktoring <span class=\"_ _12\"> </span>d\u0142u\u017cny  (da<span class=\"_ _4\"></span>lsze  informa<span class=\"_ _4\"></span>cje<span class=\"_ _4\"></span> przedstawion<span class=\"_ _4\"></span>o w Nocie 10<span class=\"_ _4\"></span>.3). Poniewa\u017c praktyka rynkowa <span class=\"_ _3\"></span>w zakresie <span class=\"_ _3\"></span>prez<span class=\"_ _4\"></span>entacji transakcji faktoringu d\u0142u\u017cnego w <span class=\"_ _3\"></span>sprawozdaniu z przep\u0142yw\u00f3w <span class=\"_ _3\"></span>pieni\u0119\u017cn<span class=\"_ _4\"></span>ych nie <span class=\"_ _1\"> </span>jest<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>jednolita, <span class=\"_ _0\"> </span>ko<span class=\"_ _3\"></span>nieczne <span class=\"_ _0\"> </span>by\u0142o <span class=\"_ _1\"> </span>do<span class=\"_ _3\"></span>konanie <span class=\"_ _0\"> </span>przez <span class=\"_ _2\"> </span>Zarz\u0105d <span class=\"_ _0\"></span>os\u0105du <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>tym <span class=\"_ _2\"> </span>obszarze. <span class=\"_ _2\"> </span><span class=\"ff2\">W <span class=\"_ _2\"> </span>przypadku <span class=\"_ _1\"> </span>tych <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>ransakcji <span class=\"_ _0\"></span>Jednostka </span>Dominuj\u0105ca <span class=\"_ _10\"> </span>musia\u0142a<span class=\"ff2\"> <span class=\"_ _10\"> </span></span>dokona\u0107 <span class=\"_ _10\"> </span>o<span class=\"_ _3\"></span>ceny,  czy <span class=\"_ _11\"> </span>wydatki <span class=\"_ _10\"> </span>zwi\u0105zane <span class=\"_ _10\"> </span>z <span class=\"_ _11\"> </span>p\u0142atno\u015bciami <span class=\"_ _10\"> </span>dokonanymi <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>rzecz <span class=\"_ _11\"> </span>faktora <span class=\"_ _10\"> </span>powinny <span class=\"_ _11\"> </span>by\u0107<span class=\"_ _4\"></span> zaklasyfikowane  do  przep\u0142yw\u00f3<span class=\"_ _4\"></span>w  pieni\u0119\u017cnych  z  dzia\u0142alno\u015bci  operacyjnej  czy  te\u017c <span class=\"_ _19\"> </span>do <span class=\"_ _19\"> </span>przep\u0142yw\u00f3w  z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>dzia\u0142alno\u015bci  finansowej<span class=\"_ _4\"></span> w <span class=\"ff3\">ramach sprawozdania z przep\u0142yw\u00f3w <span class=\"_ _3\"></span>pi<span class=\"_ _4\"></span>eni\u0119\u017cnych.<span class=\"ff2\"> </span>Zgodnie <span class=\"_ _3\"></span>z MSR7.11<span class=\"_ _4\"></span> jedno<span class=\"_ _3\"></span>stka<span class=\"_ _4\"></span> powinna prezentowa\u0107 przep\u0142ywy <span class=\"_ _3\"></span>pieni<span class=\"_ _4\"></span>\u0119\u017cne </span>z <span class=\"ff3\">dzia\u0142alno\u015bci operacyjnej, <span class=\"_ _3\"></span>inwestycyjnej<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>finansowej w <span class=\"_ _3\"></span>spos\u00f3b <span class=\"_ _3\"></span>najbardziej odpowiedni <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>rodzaju prowadzonej <span class=\"_ _3\"></span>dzia\u0142alno\u015bc<span class=\"_ _4\"></span>i, </span>gdy\u017c <span class=\"_ _3\"></span>informacja <span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>dostarcza <span class=\"_ _3\"></span>u\u017cytkownik<span class=\"_ _4\"></span>om <span class=\"_ _3\"></span>sprawozda\u0144 f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owych <span class=\"_ _3\"></span>dane <span class=\"_ _3\"></span>pozwalaj\u0105ce <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>dokonanie <span class=\"_ _3\"></span>oceny <span class=\"_ _3\"></span>wp\u0142ywu <span class=\"_ _3\"></span>tych\u017ce dzia\u0142alno\u015bci na syt<span class=\"_ _4\"></span>uacj\u0119 finans<span class=\"_ _4\"></span>ow\u0105 jedno<span class=\"_ _4\"></span>stki oraz na<span class=\"_ _4\"></span> kwot\u0119 \u015brod<span class=\"_ _4\"></span>k\u00f3w pieni\u0119\u017cn<span class=\"_ _4\"></span>ych i<span class=\"ff2\"> </span>ich ekwiwalent<span class=\"_ _4\"></span>\u00f3w.<span class=\"ff2\"> </span>W zwi\u0105zku <span class=\"_ _4\"></span>z powy\u017cszym w <span class=\"_ _4\"></span>ocenie Jednos<span class=\"_ _4\"></span>tki Dominuj\u0105c<span class=\"_ _4\"></span>ej:<span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">prezenta<span class=\"_ _4\"></span>cja <span class=\"_ _10\"> </span>sp\u0142aty <span class=\"_ _11\"> </span>kwoty <span class=\"_ _10\"> </span>wierzytelno\u015bci <span class=\"_ _10\"> </span>podstawowej <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>ramach <span class=\"_ _10\"> </span>faktoringu <span class=\"_ _10\"> </span>d\u0142u\u017cnego <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>przep\u0142ywach <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>dzia\u0142alno\u015bci </span></span>operacyjnej <span class=\"_ _14\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _14\"> </span>zgodna <span class=\"_ _c\"> </span>z <span class=\"_ _d\"> </span>celem <span class=\"_ _c\"> </span>poszczeg\u00f3lnych <span class=\"_ _c\"> </span>element\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _c\"> </span>transakcji <span class=\"_ _c\"> </span> <span class=\"_ _d\"> </span>i <span class=\"_ _c\"> </span>sp\u00f3jna <span class=\"_ _d\"> </span>z <span class=\"_ _c\"> </span>prezentacj\u0105 <span class=\"_ _c\"> </span>tych <span class=\"_ _c\"> </span>transakcji w sprawozdaniu <span class=\"_ _10\"> </span>z <span class=\"_ _15\"> </span>sytuacji <span class=\"_ _11\"> </span>finansowej. <span class=\"_ _11\"> </span>W <span class=\"_ _15\"> </span>przypadku <span class=\"_ _10\"> </span>dokonania <span class=\"_ _11\"> </span>subrogacji <span class=\"_ _11\"> </span>ustawowej <span class=\"_ _11\"> </span>wierzyt<span class=\"ff3\">elno\u015bci <span class=\"_ _11\"> </span>przez <span class=\"_ _11\"> </span>faktora </span>z prawnego <span class=\"_ _0\"></span>punktu <span class=\"_ _f\"></span>widzenia <span class=\"_ _0\"></span>przejmuje <span class=\"_ _0\"></span>on <span class=\"ff3\">prawa <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>obowi\u0105zki <span class=\"_ _0\"></span>charakterystyczne <span class=\"_ _f\"></span>dla<span class=\"_ _3\"></span></span> <span class=\"ff3\">wierzyt<span class=\"_ _4\"></span>elno\u015bci <span class=\"_ _0\"></span>handlowych. <span class=\"_ _f\"></span>Jedynie </span>przep\u0142ywy wynikaj\u0105ce <span class=\"_ _3\"></span>ze <span class=\"_ _3\"></span>sp\u0142at<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>kwot <span class=\"_ _3\"></span>wierz<span class=\"_ _4\"></span>ytelno\u015bci podstawowych, pochodz\u0105cych <span class=\"_ _3\"></span>z zobowi\u0105za\u0144 <span class=\"_ _3\"></span>z tyt<span class=\"_ _3\"></span>u\u0142u zakupu, budowy \u015brodk\u00f3w <span class=\"_ _1\"> </span>trwa\u0142ych <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>niematerialnych <span class=\"_ _0\"></span>prezentowane <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>ramach <span class=\"_ _1\"> </span>dzia\u0142alno\u015bci <span class=\"_ _1\"> </span>inwestycyjnej<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span>(dalsze <span class=\"_ _2\"> </span>informacje<span class=\"_ _4\"></span> </span>przedstawion<span class=\"_ _4\"></span>o w Nocie 10<span class=\"_ _4\"></span>.3)<span class=\"ls39\">,  </span> -<span class=\"ffc\"> <span class=\"_ _2c\"> </span></span>natomias<span class=\"_ _4\"></span>t <span class=\"_ _3\"></span><span class=\"ff3\">aspekt <span class=\"_ _3\"></span>finansowy <span class=\"_ _3\"></span>zwi\u0105z<span class=\"_ _4\"></span>any <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>transakcj\u0105 <span class=\"_ _3\"></span>faktoringu <span class=\"_ _3\"></span>jest wskazany <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>prezentacji <span class=\"_ _3\"></span>odsetek <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>ramach dzia\u0142alno<span class=\"_ _3\"></span><span class=\"ls26\">\u015bci </span></span>finansowej.  Jest  to  sp\u00f3jne  z  ujmowani<span class=\"_ _4\"></span>em  tych  odsetek  w  kosztach  finans<span class=\"_ _4\"></span>owych  w  sprawozdaniu  z  wyniku<span class=\"_ _4\"></span>  zgodnie z <span class=\"ff3\">przyj\u0119t\u0105  przez  Jednostk\u0119  Dominuj\u0105c\u0105  polityk\u0105  rachunkow<span class=\"_ _4\"></span>o\u015bci  prezentacji  koszt\u00f3w  odsetek  od  faktoringu  d\u0142u\u017cnego </span>w <span class=\"ff3\">dzia\u0142alno\u015bci finans<span class=\"_ _4\"></span>owej.<span class=\"ff2\"> </span></span>Zapasy Nale\u017cno\u015bci od odbiorc\u00f3w<span class=\"ff1\"> </span>Zobowi\u0105zani<span class=\"_ _4\"></span>a wobec dostawc\u00f3w <span class=\"ff1\"> </span>Zobowi\u0105zani<span class=\"_ _4\"></span>a podobne  Kapita\u0142 obrotowy Stan na 01.01<span class=\"_ _4\"></span>.2023 r.  (8 902) (1 178) 3 262  <span class=\"lse\">18</span> (6 800) Stan na dzie\u0144 o<span class=\"_ _4\"></span>bj\u0119cia kontr<span class=\"_ _4\"></span>ol\u0105 <span class=\"ff2\"> </span>nad jednostk\u0105 za<span class=\"_ _4\"></span>le\u017cn\u0105 <span class=\"ff2\"> </span>- -  1 -  1 Stan na 31.12<span class=\"_ _4\"></span>.2023 r. (8 425) ( 932) 3 364 3 021 (2 972) Zmiana stanu w<span class=\"_ _4\"></span> sprawozd<span class=\"_ _4\"></span>aniu  z sytuacji fi<span class=\"_ _4\"></span>nansowej  <span class=\"lsf\">477</span>  <span class=\"lsf\">246</span>  <span class=\"lsf\">101</span> 3 003 3 827 R\u00f3\u017cnice kursow<span class=\"_ _4\"></span>e z przeliczenia <span class=\"_ _4\"></span><span class=\"ff2\"> </span>sprawozda\u0144 jed<span class=\"_ _4\"></span>nostek o waluci<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span>funkcjonalnej <span class=\"_ _4\"></span>innej ni\u017c PL<span class=\"_ _4\"></span>N<span class=\"ff2\"> </span>( 64) ( 37)  <span class=\"lse\">25</span> - ( 76) Amortyzacja uj<span class=\"_ _4\"></span>\u0119ta w wyceni<span class=\"_ _4\"></span>e zapas\u00f3w<span class=\"ff2\"> </span> <span class=\"lse\">296</span> - - -  <span class=\"lsf\">296</span> Zmiana stanu <span class=\"_ _4\"></span>zobowi\u0105za\u0144 z<span class=\"_ _4\"></span> tytu\u0142u na<span class=\"_ _4\"></span>bycia rzeczowych aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142y<span class=\"_ _4\"></span>ch oraz<span class=\"_ _4\"></span> warto\u015bci niematerialnych<span class=\"_ _4\"></span> - - ( 161) ( 110) ( 271) Zmiana stanu <span class=\"_ _4\"></span>zobowi\u0105za\u0144 z<span class=\"_ _4\"></span> tytu\u0142u odse<span class=\"_ _4\"></span>tek <span class=\"ff2\"> </span>od faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego<span class=\"ff2\"> </span>- - - ( 25) ( 25) Przekwalifikowani<span class=\"_ _4\"></span>e do rzecz<span class=\"_ _4\"></span>owych  aktyw\u00f3w trwa\u0142ych<span class=\"_ _4\"></span><span class=\"ff2\"> </span>( 16) - - - ( 16) Korekty   <span class=\"lsf\">216</span> ( 37) ( 136) ( 135) ( 92) Zmiana stanu uj<span class=\"_ _4\"></span>\u0119ta w sp<span class=\"_ _4\"></span>rawozdaniu <span class=\"ff1\"> </span>z przep\u0142yw\u00f3w pi<span class=\"_ _4\"></span>eni\u0119\u017cnych<span class=\"ff1\"> </span> <span class=\"lsf\">693</span>  <span class=\"lsf\">209</span> ( 35) 2 868 3 735 Zapasy Nale\u017cno\u015bci od odbiorc\u00f3w<span class=\"ff1\"> </span>Zobowi\u0105zani<span class=\"_ _4\"></span>a wobec dostawc\u00f3w <span class=\"ff1\"> </span>Zobowi\u0105zani<span class=\"_ _4\"></span>a podobne  Kapita\u0142 obrotowy Stan na 01.01<span class=\"_ _4\"></span>.2022 r.  (6 487) (1 026) 3 106  <span class=\"lse\">95</span> (4 <span class=\"lsf\">312)</span> Stan na 31.12<span class=\"_ _4\"></span>.2022 r. (8 902) (1 178) 3 262  <span class=\"lse\">18</span> (6 800) Zmiana stanu w<span class=\"_ _4\"></span> sprawozd<span class=\"_ _4\"></span>aniu  z sytuacji fi<span class=\"_ _4\"></span>nansowej (2 415) ( 152)  <span class=\"lsf\">156</span> ( 77) (2 488) R\u00f3\u017cnice kursow<span class=\"_ _4\"></span>e z przeliczenia <span class=\"_ _4\"></span><span class=\"ff2\"> </span>sprawozda\u0144 jed<span class=\"_ _4\"></span>nostek o waluci<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span>funkcjonalnej <span class=\"_ _4\"></span>innej ni\u017c PL<span class=\"_ _4\"></span>N<span class=\"ff2\"> </span> <span class=\"lse\">43</span>  <span class=\"lse\">16</span> ( 17) -  <span class=\"lsf\">42</span> Amortyzacja uj<span class=\"_ _4\"></span>\u0119ta w wyceni<span class=\"_ _4\"></span>e zapas\u00f3w<span class=\"ff2\"> </span> <span class=\"lse\">117</span> - - -  <span class=\"lsf\">117</span> Zmiana stanu <span class=\"_ _4\"></span>zobowi\u0105za\u0144 z<span class=\"_ _4\"></span> tytu\u0142u na<span class=\"_ _4\"></span>bycia rzeczowych aktyw<span class=\"_ _4\"></span>\u00f3w trwa\u0142y<span class=\"_ _4\"></span>ch oraz<span class=\"_ _4\"></span> warto\u015bci niematerialnych<span class=\"_ _4\"></span> - -  <span class=\"lse\">41</span> -  <span class=\"lsf\">41</span> Przekwalifikowani<span class=\"_ _4\"></span>e do rzecz<span class=\"_ _4\"></span>owych  aktyw\u00f3w trwa\u0142ych<span class=\"_ _4\"></span><span class=\"ff2\"> </span>( 10) - - - ( <span class=\"lsf\">10)<span class=\"ls0\"> </span></span>Przekwalifikowani<span class=\"_ _4\"></span>e z rz<span class=\"_ _4\"></span>eczowych  aktyw\u00f3w trwa\u0142ych<span class=\"_ _4\"></span><span class=\"ff2\"> </span> <span class=\"lse\">16</span> - - -  <span class=\"lsf\">16</span> Stan na dzie\u0144 utra<span class=\"_ _4\"></span>ty kontrol<span class=\"_ _4\"></span>i <span class=\"ff2\"> </span>nad jednostk\u0105 za<span class=\"_ _4\"></span>le\u017cn\u0105<span class=\"ff2\"> </span>( 94) ( 20)  <span class=\"lse\">79</span> - ( 35) Korekty   <span class=\"lsf\">72</span> ( 4)  <span class=\"lsf\">103</span> -  <span class=\"lsf\">171</span> Zmiana stanu uj<span class=\"_ _4\"></span>\u0119ta w sp<span class=\"_ _4\"></span>rawozdaniu <span class=\"ff1\"> </span>z przep\u0142yw\u00f3w pi<span class=\"_ _4\"></span>eni\u0119\u017cnych<span class=\"ff1\"> </span>(2 <span class=\"lsf\">343)</span> ( 156)  <span class=\"lsf\">259</span> ( 77) (2 317) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "Sp\u0142aty  cz\u0119\u015bci  zobowi\u0105za\u0144  pozosta\u0142ych  sp\u00f3\u0142ek  Grupy  z  tytu\u0142u  kredyt\u00f3w  bilateralnych  oraz  po\u017cyczek  obj\u0119te s\u0105 zabezpieczeniami w postaci o\u015bwiadcze\u0144 o poddaniu si\u0119 egzekucji, hipotek umownych, zastaw\u00f3w rejestrowych lub cesji wierzytelno\u015bci.  Warto\u015b\u0107  bilansowa  ustanowionych  zabezpiecze\u0144  sp\u0142aty  finansowania  zewn\u0119trznego  na  dzie\u0144 31 grudnia 2023  r.  wynios\u0142a  230  mln  PLN,  w  tym  warto\u015b\u0107  rzeczowych  aktyw\u00f3w  trwa\u0142ych  wynios\u0142a  114  mln  PLN  (na 31 grudnia 2022 r. 243 mln PLN, w tym warto\u015b\u0107 rzeczowych aktyw\u00f3w trwa\u0142ych wynios\u0142a 117 mln PLN). Nota 9.6 Warto\u015b\u0107 bilansowa aktyw\u00f3w sp\u00f3\u0142ek Grupy Kapita\u0142owej stanowi\u0105ca zabezpieczenie sp\u0142aty zobowi\u0105za\u0144  Stan na  31.12.2023 Stan na  31.12.2022 Budynki i budowle  136 136 Urz\u0105dzenia techniczne i maszyny 30  33 Grunty 8 8 Razem  174  177 Warto\u015b\u0107 bilansowa aktyw\u00f3w  stanowi\u0105cych zabezpieczenie sp\u0142aty zobowi\u0105za\u0144 finansowych na  dzie\u0144 31  grudnia 2023 r. wynosi  174  mln  PLN,  w  tym  warto\u015b\u0107  bilansowa  aktyw\u00f3w  ustanowionych  jako  zabezpieczenie  sp\u0142aty  finansowania zewn\u0119trznego sp\u00f3\u0142ek Grupy Kapita\u0142owej KGHM Polska Mied\u017a S.A. na  dzie\u0144 31 grudnia 2023 r. wynosi 117 mln PLN (na dzie\u0144 31 grudnia 2022 r. odpowiednio 177 mln PLN i 117 mln PLN).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "Nota 8.5 \u015arodki pieni\u0119\u017cne i ich ekwiwalenty Zasady rachunkowo\u015bci \u015arodki  pieni\u0119\u017cne  i  ich  ekwiwalenty  obejmuj\u0105  g\u0142\u00f3wnie  \u015brodki  pieni\u0119\u017cne  na  rachunkach  bankowych  oraz  depozyty bankowe  o  terminie  wymagalno\u015bci  do  trzech  miesi\u0119cy  od  dnia  ich  za\u0142o\u017cenia  (r\u00f3wnie\u017c  dla  cel\u00f3w  sprawozdania z przep\u0142yw\u00f3w  pieni\u0119\u017cnych).  \u015arodki  pieni\u0119\u017cne  wycenia  si\u0119  w  kwocie  nominalnej  powi\u0119kszonej  o  odsetki, z uwzgl\u0119dnieniem odpis\u00f3w z tytu\u0142u oczekiwanych strat kredytowych (Nota 7.5.2.1). Stan na 31.12.2023 Stan na 31.12.2022 \u015arodki pieni\u0119\u017cne na rachunkach bankowych  602  619 Inne aktywa finansowe o terminie p\u0142atno\u015bci do 3 miesi\u0119cy od dnia nabycia - depozyty 1 119  573 Pozosta\u0142e \u015brodki pieni\u0119\u017cne  8  8 Razem \u015brodki pieni\u0119\u017cne i ich ekwiwalenty, z tego: 1 729 1 200 \u015arodki pieni\u0119\u017cne o ograniczonej mo\u017cliwo\u015bci dysponowania  27  21 Nota 8.4.1 Wolne \u015brodki pieni\u0119\u017cne i ich ekwiwalenty 1 702 1 179 W ramach \u015brodk\u00f3w pieni\u0119\u017cnych na rachunkach bankowych na dzie\u0144 31 grudnia 2023 r. Grupa posiada\u0142a \u015brodki pieni\u0119\u017cne w kwocie 73 mln PLN (na 31 grudnia 2022  r. 66 mln PLN),  kt\u00f3re stanowi\u0105 \u015brodki  na wyodr\u0119bnionych rachunkach VAT, s\u0142u\u017c\u0105ce  do  obs\u0142ugi  sp\u0142aty  zobowi\u0105za\u0144  w  ramach  mechanizmu  podzielonej  p\u0142atno\u015bci.  \u015arodki  te  s\u0105  sukcesywnie przeznaczane  g\u0142\u00f3wnie  na  regulowanie  p\u0142atno\u015bci  zobowi\u0105za\u0144  z  tytu\u0142u  podatku  VAT  wobec  dostawc\u00f3w  oraz  innych zobowi\u0105za\u0144 przewidzianych ustawowo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "Zasady rachunkowo\u015bci \u015arodki  pieni\u0119\u017cne  i  ich  ekwiwalenty  obejmuj\u0105  g\u0142\u00f3wnie  \u015brodki  pieni\u0119\u017cne  na  rachunkach  bankowych  oraz  depozyty bankowe  o  terminie  wymagalno\u015bci  do  trzech  miesi\u0119cy  od  dnia  ich  za\u0142o\u017cenia  (r\u00f3wnie\u017c  dla  cel\u00f3w  sprawozdania z przep\u0142yw\u00f3w  pieni\u0119\u017cnych).  \u015arodki  pieni\u0119\u017cne  wycenia  si\u0119  w  kwocie  nominalnej  powi\u0119kszonej  o  odsetki, z uwzgl\u0119dnieniem odpis\u00f3w z tytu\u0142u oczekiwanych strat kredytowych (Nota 7.5.2.1). ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "Nota 8.6 Zobowi\u0105zania z tytu\u0142u udzielonych gwarancji i por\u0119cze\u0144 Istotnym narz\u0119dziem zarz\u0105dzania p\u0142ynno\u015bci\u0105 finansow\u0105 w Grupie s\u0105 gwarancje, dzi\u0119ki kt\u00f3rym sp\u00f3\u0142ki Grupy oraz wsp\u00f3lne przedsi\u0119wzi\u0119cie  Sierra  Gorda  S.C.M.  nie  musz\u0105  anga\u017cowa\u0107  \u015brodk\u00f3w  pieni\u0119\u017cnych  w  celu  zabezpieczenia  swoich zobowi\u0105za\u0144 wobec innych podmiot\u00f3w. Zasady rachunkowo\u015bci Grupa  udzieli\u0142a gwarancji  i  por\u0119cze\u0144,  kt\u00f3re  spe\u0142niaj\u0105 definicj\u0119  zobowi\u0105zania warunkowego  zgodnie  z  MSR 37,  kt\u00f3re ujmuje  w  zobowi\u0105zaniach  warunkowych  oraz  gwarancji,  kt\u00f3re  spe\u0142niaj\u0105  definicj\u0119  gwarancji  finansowych  zgodnie z MSSF 9, kt\u00f3re wycenia si\u0119 i rozpoznaje jako instrumenty finansowe zgodnie z tym standardem. Na  moment  pocz\u0105tkowego  uj\u0119cia  Grupa  ujmuje  w  sprawozdaniu  z  sytuacji  finansowej  warto\u015b\u0107  gwarancji finansowej w wysoko\u015bci jej warto\u015bci godziwej, w pozycji: \u2022 aktywa finansowe wyceniane w zamortyzowanym koszcie (pozosta\u0142e aktywa finansowe), \u2022 pozosta\u0142e zobowi\u0105zania (rozliczenia mi\u0119dzyokresowe przychod\u00f3w). Zobowi\u0105zanie z tytu\u0142u udzielonej gwarancji finansowej na dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy ujmuje si\u0119 w warto\u015bci wy\u017cszej z dw\u00f3ch kwot: warto\u015bci pocz\u0105tkowej wystawionej gwarancji pomniejszonej o kwot\u0119 dochod\u00f3w uj\u0119t\u0105 w wyniku finansowym  z  tytu\u0142u  gwarancji  lub  kwoty  odpisu  na  oczekiwane  straty  kredytowe  \u2013  ustalonej  zgodnie  z  zasadami modelu og\u00f3lnego opisanego w zasadach rachunkowo\u015bci w Nocie 7.5.2. Wa\u017cne oszacowania, za\u0142o\u017cenia i os\u0105dy Dla kalkulacji oczekiwanej straty kredytowej \u2013 ECL - Grupa przyjmuje szacunki dla ratingu, parametr\u00f3w PD oraz LGD. Obliczenie oczekiwanej straty kredytowej nast\u0119puje w horyzoncie pozosta\u0142ym do ko\u0144ca \u017cycia gwarancji, przy czym jako rating podmiotu stosowany na potrzeby obliczenia parametru PD przyjmuje si\u0119 rating beneficjenta gwarancji . Na  dzie\u0144  31  grudnia  2023  r.  saldo  zobowi\u0105za\u0144  Grupy  z  tytu\u0142u  udzielonych  gwarancji  i akredytyw  wynosi\u0142o  \u0142\u0105cznie 1 132 mln  PLN  (na  dzie\u0144  31  grudnia  2022  r.  1 156 mln PLN)  natomiast  z  tytu\u0142u  zobowi\u0105za\u0144  wekslowych  wynosi\u0142o 257 mln PLN (na dzie\u0144 31 grudnia 2022 r. 170 mln PLN). Najistotniejsze pozycje zobowi\u0105za\u0144 z tytu\u0142u udzielonych gwarancji stanowi\u0105 zobowi\u0105zania Jednostki Dominuj\u0105cej maj\u0105ce na celu zabezpieczenie zobowi\u0105za\u0144: - Sierra Gorda S.C.M. \u2013 gwarancja korporacyjna w kwocie 866 mln PLN (220 mln USD) ustanowiona jako zabezpieczenie zaci\u0105gni\u0119tego  przez  Sierra  Gorda  S.C.M.  kredytu.  Okres  wa\u017cno\u015bci  gwarancji  up\u0142ynie  we  wrze\u015bniu  2024  r.  Wycena  bilansowa  zobowi\u0105zania  z  tytu\u0142u  udzielonej  gwarancji  finansowej  uj\u0119ta  w  ksi\u0119gach  wynosi  18  mln  PLN  -  warto\u015b\u0107 pocz\u0105tkowa  wystawionej  gwarancji  pomniejszona  o  kwot\u0119  dochod\u00f3w  uj\u0119t\u0105  w  wyniku  finansowym  z  tytu\u0142u  gwarancji (kwota skalkulowanego ryzyka kredytowego ECL (Etap 2) wynosi 10 mln PLN )*, - pozosta\u0142ych podmiot\u00f3w, w tym Jednostki Dominuj\u0105cej: -  107  mln  PLN  -  zabezpieczenie  nale\u017cytego  wykonania  przez  Jednostk\u0119  Dominuj\u0105c\u0105  przysz\u0142ych  zobowi\u0105za\u0144 \u015brodowiskowych zwi\u0105zanych z obowi\u0105zkiem rekultywacji terenu po zako\u0144czeniu eksploatacji obiektu \u201e\u017belazny Most\u201d (na dzie\u0144 31 grudnia 2022 r. w kwocie 126 mln PLN), okres wa\u017cno\u015bci gwarancji do 1 roku, -  100 mln PLN - zabezpieczenie zobowi\u0105za\u0144 zaci\u0105gni\u0119tych przez Dom Maklerski z tytu\u0142u rozlicze\u0144 transakcji zawartych przez Jednostk\u0119 Dominuj\u0105c\u0105 na rynkach prowadzonych przez Towarow\u0105 Gie\u0142d\u0119 Energii S.A, okres wa\u017cno\u015bci gwarancji do 1 roku, -  16  mln  PLN  -  zabezpieczenie  roszcze\u0144  pokrycia  przez  Grup\u0119  koszt\u00f3w  zwi\u0105zanych  ze  zbieraniem i  przetwarzaniem odpad\u00f3w, okres wa\u017cno\u015bci gwarancji do 5 lat, -  35 mln PLN ( 15 mln PLN, 3 mln EUR, 2 mln CAD) - zabezpieczenie zobowi\u0105za\u0144 zwi\u0105zanych z nale\u017cytym wykonaniem zawartych przez Grup\u0119 um\u00f3w (na dzie\u0144 31 grudnia 2022 r. w kwocie 37 mln PLN tj. 30 mln PLN i 2 mln CAD), okres wa\u017cno\u015bci gwarancji do 5 lat, 2 mln PLN - zabezpieczenie zobowi\u0105za\u0144 zwi\u0105zanych z nale\u017cno\u015bciami celno-podatkowymi, gwarancja bezterminowa,  6 mln PLN \u2013 gwarancje finansowe, zabezpieczenie zobowi\u0105za\u0144 Sp\u00f3\u0142ek z Grupy Kapita\u0142owej, okres wa\u017cno\u015bci gwarancji do 1 roku*. W oparciu o posiadan\u0105 wiedz\u0119, na koniec okresu sprawozdawczego Grupa okre\u015bli\u0142a prawdopodobie\u0144stwo zap\u0142aty kwot wynikaj\u0105cych ze zobowi\u0105za\u0144 z tytu\u0142u udzielonych gwarancji jako niskie. * Gwarancja finansowa zosta\u0142a uj\u0119ta w ksi\u0119gach rachunkowych zgodnie z par. 4.2.1 pkt c MSSF 9. Gwarancje zabezpieczaj\u0105ce rekultywacj\u0119 sk\u0142adowisk odpad\u00f3w: - w Jednostce Dominuj\u0105cej - gwarancja zabezpieczaj\u0105ca potencjalne roszczenia wobec Jednostki Dominuj\u0105cej w zwi\u0105zku z art. 137 ust. 2 Ustawy z dnia 14 grudnia 2012 r. o odpadach, na mocy kt\u00f3rego zarz\u0105dzaj\u0105cy sk\u0142adowiskiem odpad\u00f3w ma obowi\u0105zek  tworzenia  funduszu  rekultywacyjnego,  na  kt\u00f3rym  gromadzi  \u015brodki  pieni\u0119\u017cne  na  realizacj\u0119  obowi\u0105zk\u00f3w zwi\u0105zanych  z  zamkni\u0119ciem,  rekultywacj\u0105,  nadzorem,  w  tym  monitoringiem  sk\u0142adowiska.  Fundusz  mo\u017ce  mie\u0107  form\u0119 odr\u0119bnego rachunku bankowego, rezerwy  lub  gwarancji bankowej. W  2022  r.  Jednostka  Dominuj\u0105ca dokona\u0142a zmiany formy Funduszu Rekultywacji Sk\u0142adowisk Odpad\u00f3w z rachunku bankowego na gwarancj\u0119 bankow\u0105. Na dzie\u0144 31 grudnia 2023 r. wysoko\u015b\u0107 gwarancji wynosi\u0142a 120 mln PLN (na dzie\u0144 31 grudnia 2022 r. 98 mln PLN). -  w  KGHM  INTERNATIONAL  LTD.-  gwarancje  bankowe  zabezpieczaj\u0105ce  \u015brodki  pieni\u0119\u017cne  na  realizacj\u0119  obowi\u0105zk\u00f3w zwi\u0105zanych  z  zamkni\u0119ciem,  rekultywacj\u0105  oraz  nadzorem,  w  tym  monitoringiem  sk\u0142adowisk  zgodnie  z  wymogami regulacyjnymi  kraj\u00f3w,  w  kt\u00f3rych  sp\u00f3\u0142ka  posiada  kopalnie  i  projekty.  Na  dzie\u0144  31 grudnia  2023  r.  wysoko\u015b\u0107  gwarancji wynios\u0142a 623 mln PLN (na dzie\u0144 31 grudnia 2022 r. 531 mln PLN). Nota 12.5 Aktywa, zobowi\u0105zania nieuj\u0119te w sprawozdaniu z sytuacji finansowej Warto\u015bci  pozycji  aktyw\u00f3w  i  zobowi\u0105za\u0144  warunkowych  oraz  innych  zobowi\u0105za\u0144  nieuj\u0119tych  w  sprawozdaniu  z sytuacji finansowej ustalone zosta\u0142y na podstawie szacunk\u00f3w. Stan na 31.12.2023 Stan na 31.12.2022 Aktywa warunkowe  459  366 Otrzymane gwarancje   324  195 Nale\u017cno\u015bci wekslowe  111  147 Pozosta\u0142e tytu\u0142y  24  24 Zobowi\u0105zania warunkowe  589  452 Nota 8.6 Zlecenia udzielenia gwarancji i akredytyw  260  187 Nota 8.6 Zobowi\u0105zanie wekslowe   257  170 Podatek od nieruchomo\u015bci od wyrobisk g\u00f3rniczych  6  34 Pozosta\u0142e tytu\u0142y  66  61 Inne zobowi\u0105zania nieuj\u0119te w sprawozdaniu z sytuacji finansowej  - zobowi\u0105zania wobec jednostek samorz\u0105du terytorialnego w zwi\u0105zku z rozbudow\u0105 zbiornika odpad\u00f3w produkcyjnych   26  34",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "Nota 8.6 Zobowi\u0105zania z tytu\u0142u udzielonych gwarancji i por\u0119cze\u0144 Istotnym narz\u0119dziem zarz\u0105dzania p\u0142ynno\u015bci\u0105 finansow\u0105 w Grupie s\u0105 gwarancje, dzi\u0119ki kt\u00f3rym sp\u00f3\u0142ki Grupy oraz wsp\u00f3lne przedsi\u0119wzi\u0119cie  Sierra  Gorda  S.C.M.  nie  musz\u0105  anga\u017cowa\u0107  \u015brodk\u00f3w  pieni\u0119\u017cnych  w  celu  zabezpieczenia  swoich zobowi\u0105za\u0144 wobec innych podmiot\u00f3w. Zasady rachunkowo\u015bci Grupa  udzieli\u0142a gwarancji  i  por\u0119cze\u0144,  kt\u00f3re  spe\u0142niaj\u0105 definicj\u0119  zobowi\u0105zania warunkowego  zgodnie  z  MSR 37,  kt\u00f3re ujmuje  w  zobowi\u0105zaniach  warunkowych  oraz  gwarancji,  kt\u00f3re  spe\u0142niaj\u0105  definicj\u0119  gwarancji  finansowych  zgodnie z MSSF 9, kt\u00f3re wycenia si\u0119 i rozpoznaje jako instrumenty finansowe zgodnie z tym standardem. Na  moment  pocz\u0105tkowego  uj\u0119cia  Grupa  ujmuje  w  sprawozdaniu  z  sytuacji  finansowej  warto\u015b\u0107  gwarancji finansowej w wysoko\u015bci jej warto\u015bci godziwej, w pozycji: \u2022 aktywa finansowe wyceniane w zamortyzowanym koszcie (pozosta\u0142e aktywa finansowe), \u2022 pozosta\u0142e zobowi\u0105zania (rozliczenia mi\u0119dzyokresowe przychod\u00f3w). Zobowi\u0105zanie z tytu\u0142u udzielonej gwarancji finansowej na dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy ujmuje si\u0119 w warto\u015bci wy\u017cszej z dw\u00f3ch kwot: warto\u015bci pocz\u0105tkowej wystawionej gwarancji pomniejszonej o kwot\u0119 dochod\u00f3w uj\u0119t\u0105 w wyniku finansowym  z  tytu\u0142u  gwarancji  lub  kwoty  odpisu  na  oczekiwane  straty  kredytowe  \u2013  ustalonej  zgodnie  z  zasadami modelu og\u00f3lnego opisanego w zasadach rachunkowo\u015bci w Nocie 7.5.2. Wa\u017cne oszacowania, za\u0142o\u017cenia i os\u0105dy Dla kalkulacji oczekiwanej straty kredytowej \u2013 ECL - Grupa przyjmuje szacunki dla ratingu, parametr\u00f3w PD oraz LGD. Obliczenie oczekiwanej straty kredytowej nast\u0119puje w horyzoncie pozosta\u0142ym do ko\u0144ca \u017cycia gwarancji, przy czym jako rating podmiotu stosowany na potrzeby obliczenia parametru PD przyjmuje si\u0119 rating beneficjenta gwarancji . Na  dzie\u0144  31  grudnia  2023  r.  saldo  zobowi\u0105za\u0144  Grupy  z  tytu\u0142u  udzielonych  gwarancji  i akredytyw  wynosi\u0142o  \u0142\u0105cznie 1 132 mln  PLN  (na  dzie\u0144  31  grudnia  2022  r.  1 156 mln PLN)  natomiast  z  tytu\u0142u  zobowi\u0105za\u0144  wekslowych  wynosi\u0142o 257 mln PLN (na dzie\u0144 31 grudnia 2022 r. 170 mln PLN). Najistotniejsze pozycje zobowi\u0105za\u0144 z tytu\u0142u udzielonych gwarancji stanowi\u0105 zobowi\u0105zania Jednostki Dominuj\u0105cej maj\u0105ce na celu zabezpieczenie zobowi\u0105za\u0144: - Sierra Gorda S.C.M. \u2013 gwarancja korporacyjna w kwocie 866 mln PLN (220 mln USD) ustanowiona jako zabezpieczenie zaci\u0105gni\u0119tego  przez  Sierra  Gorda  S.C.M.  kredytu.  Okres  wa\u017cno\u015bci  gwarancji  up\u0142ynie  we  wrze\u015bniu  2024  r.  Wycena bilansowa  zobowi\u0105zania  z  tytu\u0142u  udzielonej  gwarancji  finansowej  uj\u0119ta  w  ksi\u0119gach  wynosi  18  mln  PLN  -  warto\u015b\u0107 pocz\u0105tkowa  wystawionej  gwarancji  pomniejszona  o  kwot\u0119  dochod\u00f3w  uj\u0119t\u0105  w  wyniku  finansowym  z  tytu\u0142u  gwarancji (kwota skalkulowanego ryzyka kredytowego ECL (Etap 2) wynosi 10 mln PLN )*, - pozosta\u0142ych podmiot\u00f3w, w tym Jednostki Dominuj\u0105cej: -  107  mln  PLN  -  zabezpieczenie  nale\u017cytego  wykonania  przez  Jednostk\u0119  Dominuj\u0105c\u0105  przysz\u0142ych  zobowi\u0105za\u0144 \u015brodowiskowych zwi\u0105zanych z obowi\u0105zkiem rekultywacji terenu po zako\u0144czeniu eksploatacji obiektu \u201e\u017belazny Most\u201d (na dzie\u0144 31 grudnia 2022 r. w kwocie 126 mln PLN), okres wa\u017cno\u015bci gwarancji do 1 roku, -  100 mln PLN - zabezpieczenie zobowi\u0105za\u0144 zaci\u0105gni\u0119tych przez Dom Maklerski z tytu\u0142u rozlicze\u0144 transakcji zawartych przez Jednostk\u0119 Dominuj\u0105c\u0105 na rynkach prowadzonych przez Towarow\u0105 Gie\u0142d\u0119 Energii S.A, okres wa\u017cno\u015bci gwarancji do 1 roku, -  16  mln  PLN  -  zabezpieczenie  roszcze\u0144  pokrycia  przez  Grup\u0119  koszt\u00f3w  zwi\u0105zanych  ze  zbieraniem i  przetwarzaniem odpad\u00f3w, okres wa\u017cno\u015bci gwarancji do 5 lat, -  35 mln PLN ( 15 mln PLN, 3 mln EUR, 2 mln CAD) - zabezpieczenie zobowi\u0105za\u0144 zwi\u0105zanych z nale\u017cytym wykonaniem zawartych przez Grup\u0119 um\u00f3w (na dzie\u0144 31 grudnia 2022 r. w kwocie 37 mln PLN tj. 30 mln PLN i 2 mln CAD), okres wa\u017cno\u015bci gwarancji do 5 lat, 2 mln PLN - zabezpieczenie zobowi\u0105za\u0144 zwi\u0105zanych z nale\u017cno\u015bciami celno-podatkowymi, gwarancja bezterminowa,  6 mln PLN \u2013 gwarancje finansowe, zabezpieczenie zobowi\u0105za\u0144 Sp\u00f3\u0142ek z Grupy Kapita\u0142owej, okres wa\u017cno\u015bci gwarancji do 1 roku*. W oparciu o posiadan\u0105 wiedz\u0119, na koniec okresu sprawozdawczego Grupa okre\u015bli\u0142a prawdopodobie\u0144stwo zap\u0142aty kwot wynikaj\u0105cych ze zobowi\u0105za\u0144 z tytu\u0142u udzielonych gwarancji jako niskie. * Gwarancja finansowa zosta\u0142a uj\u0119ta w ksi\u0119gach rachunkowych zgodnie z par. 4.2.1 pkt c MSSF 9. Gwarancje zabezpieczaj\u0105ce rekultywacj\u0119 sk\u0142adowisk odpad\u00f3w: - w Jednostce Dominuj\u0105cej - gwarancja zabezpieczaj\u0105ca potencjalne roszczenia wobec Jednostki Dominuj\u0105cej w zwi\u0105zku z art. 137 ust. 2 Ustawy z dnia 14 grudnia 2012 r. o odpadach, na mocy kt\u00f3rego zarz\u0105dzaj\u0105cy sk\u0142adowiskiem odpad\u00f3w ma obowi\u0105zek  tworzenia  funduszu  rekultywacyjnego,  na  kt\u00f3rym  gromadzi  \u015brodki  pieni\u0119\u017cne  na  realizacj\u0119  obowi\u0105zk\u00f3w zwi\u0105zanych  z  zamkni\u0119ciem,  rekultywacj\u0105,  nadzorem,  w  tym  monitoringiem  sk\u0142adowiska.  Fundusz  mo\u017ce  mie\u0107  form\u0119 odr\u0119bnego rachunku bankowego, rezerwy  lub  gwarancji bankowej. W  2022  r.  Jednostka  Dominuj\u0105ca dokona\u0142a zmiany formy Funduszu Rekultywacji Sk\u0142adowisk Odpad\u00f3w z rachunku bankowego na gwarancj\u0119 bankow\u0105. Na dzie\u0144 31 grudnia 2023 r. wysoko\u015b\u0107 gwarancji wynosi\u0142a 120 mln PLN (na dzie\u0144 31 grudnia 2022 r. 98 mln PLN). -  w  KGHM  INTERNATIONAL  LTD.-  gwarancje  bankowe  zabezpieczaj\u0105ce  \u015brodki  pieni\u0119\u017cne  na  realizacj\u0119  obowi\u0105zk\u00f3w zwi\u0105zanych  z  zamkni\u0119ciem,  rekultywacj\u0105  oraz  nadzorem,  w  tym  monitoringiem  sk\u0142adowisk  zgodnie  z  wymogami regulacyjnymi  kraj\u00f3w,  w  kt\u00f3rych  sp\u00f3\u0142ka  posiada  kopalnie  i  projekty.  Na  dzie\u0144  31 grudnia  2023  r.  wysoko\u015b\u0107  gwarancji wynios\u0142a 623 mln PLN (na dzie\u0144 31 grudnia 2022 r. 531 mln PLN). Nota 12.5 Aktywa, zobowi\u0105zania nieuj\u0119te w sprawozdaniu z sytuacji finansowej Warto\u015bci  pozycji  aktyw\u00f3w  i  zobowi\u0105za\u0144  warunkowych  oraz  innych  zobowi\u0105za\u0144  nieuj\u0119tych  w  sprawozdaniu  z sytuacji finansowej ustalone zosta\u0142y na podstawie szacunk\u00f3w. Stan na 31.12.2023 Stan na 31.12.2022 Aktywa warunkowe  459  366 Otrzymane gwarancje   324  195 Nale\u017cno\u015bci wekslowe  111  147 Pozosta\u0142e tytu\u0142y  24  24 Zobowi\u0105zania warunkowe  589  452 Nota 8.6 Zlecenia udzielenia gwarancji i akredytyw  260  187 Nota 8.6 Zobowi\u0105zanie wekslowe   257  170 Podatek od nieruchomo\u015bci od wyrobisk g\u00f3rniczych  6  34 Pozosta\u0142e tytu\u0142y  66  61 Inne zobowi\u0105zania nieuj\u0119te w sprawozdaniu z sytuacji finansowej  - zobowi\u0105zania wobec jednostek samorz\u0105du terytorialnego w zwi\u0105zku z rozbudow\u0105 zbiornika odpad\u00f3w produkcyjnych   26  34",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "Nota 8.6 Zobowi\u0105zania z tytu\u0142u udzielonych gwarancji i por\u0119cze\u0144 Istotnym narz\u0119dziem zarz\u0105dzania p\u0142ynno\u015bci\u0105 finansow\u0105 w Grupie s\u0105 gwarancje, dzi\u0119ki kt\u00f3rym sp\u00f3\u0142ki Grupy oraz wsp\u00f3lne przedsi\u0119wzi\u0119cie  Sierra  Gorda  S.C.M.  nie  musz\u0105  anga\u017cowa\u0107  \u015brodk\u00f3w  pieni\u0119\u017cnych  w  celu  zabezpieczenia  swoich zobowi\u0105za\u0144 wobec innych podmiot\u00f3w. Zasady rachunkowo\u015bci Grupa  udzieli\u0142a gwarancji  i  por\u0119cze\u0144,  kt\u00f3re  spe\u0142niaj\u0105 definicj\u0119  zobowi\u0105zania warunkowego  zgodnie  z  MSR 37,  kt\u00f3re ujmuje  w  zobowi\u0105zaniach  warunkowych  oraz  gwarancji,  kt\u00f3re  spe\u0142niaj\u0105  definicj\u0119  gwarancji  finansowych  zgodnie z MSSF 9, kt\u00f3re wycenia si\u0119 i rozpoznaje jako instrumenty finansowe zgodnie z tym standardem. Na  moment  pocz\u0105tkowego  uj\u0119cia  Grupa  ujmuje  w  sprawozdaniu  z  sytuacji  finansowej  warto\u015b\u0107  gwarancji finansowej w wysoko\u015bci jej warto\u015bci godziwej, w pozycji: \u2022 aktywa finansowe wyceniane w zamortyzowanym koszcie (pozosta\u0142e aktywa finansowe), \u2022 pozosta\u0142e zobowi\u0105zania (rozliczenia mi\u0119dzyokresowe przychod\u00f3w). Zobowi\u0105zanie z tytu\u0142u udzielonej gwarancji finansowej na dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy ujmuje si\u0119 w warto\u015bci wy\u017cszej z dw\u00f3ch kwot: warto\u015bci pocz\u0105tkowej wystawionej gwarancji pomniejszonej o kwot\u0119 dochod\u00f3w uj\u0119t\u0105 w wyniku finansowym  z  tytu\u0142u  gwarancji  lub  kwoty  odpisu  na  oczekiwane  straty  kredytowe  \u2013  ustalonej  zgodnie  z  zasadami modelu og\u00f3lnego opisanego w zasadach rachunkowo\u015bci w Nocie 7.5.2. Wa\u017cne oszacowania, za\u0142o\u017cenia i os\u0105dy Dla kalkulacji oczekiwanej straty kredytowej \u2013 ECL - Grupa przyjmuje szacunki dla ratingu, parametr\u00f3w PD oraz LGD. Obliczenie oczekiwanej straty kredytowej nast\u0119puje w horyzoncie pozosta\u0142ym do ko\u0144ca \u017cycia gwarancji, przy czym jako rating podmiotu stosowany na potrzeby obliczenia parametru PD przyjmuje si\u0119 rating beneficjenta gwarancji . Na  dzie\u0144  31  grudnia  2023  r.  saldo  zobowi\u0105za\u0144  Grupy  z  tytu\u0142u  udzielonych  gwarancji  i akredytyw  wynosi\u0142o  \u0142\u0105cznie 1 132 mln  PLN  (na  dzie\u0144  31  grudnia  2022  r.  1 156 mln PLN)  natomiast  z  tytu\u0142u  zobowi\u0105za\u0144  wekslowych  wynosi\u0142o 257 mln PLN (na dzie\u0144 31 grudnia 2022 r. 170 mln PLN). Najistotniejsze pozycje zobowi\u0105za\u0144 z tytu\u0142u udzielonych gwarancji stanowi\u0105 zobowi\u0105zania Jednostki Dominuj\u0105cej maj\u0105ce na celu zabezpieczenie zobowi\u0105za\u0144: - Sierra Gorda S.C.M. \u2013 gwarancja korporacyjna w kwocie 866 mln PLN (220 mln USD) ustanowiona jako zabezpieczenie zaci\u0105gni\u0119tego  przez  Sierra  Gorda  S.C.M.  kredytu.  Okres  wa\u017cno\u015bci  gwarancji  up\u0142ynie  we  wrze\u015bniu  2024  r.  Wycena bilansowa  zobowi\u0105zania  z  tytu\u0142u  udzielonej  gwarancji  finansowej  uj\u0119ta  w  ksi\u0119gach  wynosi  18  mln  PLN  -  warto\u015b\u0107 pocz\u0105tkowa  wystawionej  gwarancji  pomniejszona  o  kwot\u0119  dochod\u00f3w  uj\u0119t\u0105  w  wyniku  finansowym  z  tytu\u0142u  gwarancji (kwota skalkulowanego ryzyka kredytowego ECL (Etap 2) wynosi 10 mln PLN )*, - pozosta\u0142ych podmiot\u00f3w, w tym Jednostki Dominuj\u0105cej: -  107  mln  PLN  -  zabezpieczenie  nale\u017cytego  wykonania  przez  Jednostk\u0119  Dominuj\u0105c\u0105  przysz\u0142ych  zobowi\u0105za\u0144 \u015brodowiskowych zwi\u0105zanych z obowi\u0105zkiem rekultywacji terenu po zako\u0144czeniu eksploatacji obiektu \u201e\u017belazny Most\u201d (na dzie\u0144 31 grudnia 2022 r. w kwocie 126 mln PLN), okres wa\u017cno\u015bci gwarancji do 1 roku, -  100 mln PLN - zabezpieczenie zobowi\u0105za\u0144 zaci\u0105gni\u0119tych przez Dom Maklerski z tytu\u0142u rozlicze\u0144 transakcji zawartych przez Jednostk\u0119 Dominuj\u0105c\u0105 na rynkach prowadzonych przez Towarow\u0105 Gie\u0142d\u0119 Energii S.A, okres wa\u017cno\u015bci gwarancji do 1 roku, -  16  mln  PLN  -  zabezpieczenie  roszcze\u0144  pokrycia  przez  Grup\u0119  koszt\u00f3w  zwi\u0105zanych  ze  zbieraniem i  przetwarzaniem odpad\u00f3w, okres wa\u017cno\u015bci gwarancji do 5 lat, -  35 mln PLN ( 15 mln PLN, 3 mln EUR, 2 mln CAD) - zabezpieczenie zobowi\u0105za\u0144 zwi\u0105zanych z nale\u017cytym wykonaniem zawartych przez Grup\u0119 um\u00f3w (na dzie\u0144 31 grudnia 2022 r. w kwocie 37 mln PLN tj. 30 mln PLN i 2 mln CAD), okres wa\u017cno\u015bci gwarancji do 5 lat, 2 mln PLN - zabezpieczenie zobowi\u0105za\u0144 zwi\u0105zanych z nale\u017cno\u015bciami celno-podatkowymi, gwarancja bezterminowa,  6 mln PLN \u2013 gwarancje finansowe, zabezpieczenie zobowi\u0105za\u0144 Sp\u00f3\u0142ek z Grupy Kapita\u0142owej, okres wa\u017cno\u015bci gwarancji do 1 roku*. W oparciu o posiadan\u0105 wiedz\u0119, na koniec okresu sprawozdawczego Grupa okre\u015bli\u0142a prawdopodobie\u0144stwo zap\u0142aty kwot wynikaj\u0105cych ze zobowi\u0105za\u0144 z tytu\u0142u udzielonych gwarancji jako niskie. * Gwarancja finansowa zosta\u0142a uj\u0119ta w ksi\u0119gach rachunkowych zgodnie z par. 4.2.1 pkt c MSSF 9. Gwarancje zabezpieczaj\u0105ce rekultywacj\u0119 sk\u0142adowisk odpad\u00f3w: - w Jednostce Dominuj\u0105cej - gwarancja zabezpieczaj\u0105ca potencjalne roszczenia wobec Jednostki Dominuj\u0105cej w zwi\u0105zku z art. 137 ust. 2 Ustawy z dnia 14 grudnia 2012 r. o odpadach, na mocy kt\u00f3rego zarz\u0105dzaj\u0105cy sk\u0142adowiskiem odpad\u00f3w ma obowi\u0105zek  tworzenia  funduszu  rekultywacyjnego,  na  kt\u00f3rym  gromadzi  \u015brodki  pieni\u0119\u017cne  na  realizacj\u0119  obowi\u0105zk\u00f3w zwi\u0105zanych  z  zamkni\u0119ciem,  rekultywacj\u0105,  nadzorem,  w  tym  monitoringiem  sk\u0142adowiska.  Fundusz  mo\u017ce  mie\u0107  form\u0119 odr\u0119bnego rachunku bankowego, rezerwy  lub  gwarancji bankowej. W  2022  r.  Jednostka  Dominuj\u0105ca dokona\u0142a zmiany formy Funduszu Rekultywacji Sk\u0142adowisk Odpad\u00f3w z rachunku bankowego na gwarancj\u0119 bankow\u0105. Na dzie\u0144 31 grudnia 2023 r. wysoko\u015b\u0107 gwarancji wynosi\u0142a 120 mln PLN (na dzie\u0144 31 grudnia 2022 r. 98 mln PLN). -  w  KGHM  INTERNATIONAL  LTD.-  gwarancje  bankowe  zabezpieczaj\u0105ce  \u015brodki  pieni\u0119\u017cne  na  realizacj\u0119  obowi\u0105zk\u00f3w zwi\u0105zanych  z  zamkni\u0119ciem,  rekultywacj\u0105  oraz  nadzorem,  w  tym  monitoringiem  sk\u0142adowisk  zgodnie  z  wymogami regulacyjnymi  kraj\u00f3w,  w  kt\u00f3rych  sp\u00f3\u0142ka  posiada  kopalnie  i  projekty.  Na  dzie\u0144  31 grudnia  2023  r.  wysoko\u015b\u0107  gwarancji wynios\u0142a 623 mln PLN (na dzie\u0144 31 grudnia 2022 r. 531 mln PLN).    Nota 12.5 Aktywa, zobowi\u0105zania nieuj\u0119te w sprawozdaniu z sytuacji finansowej Warto\u015bci  pozycji  aktyw\u00f3w  i  zobowi\u0105za\u0144  warunkowych  oraz  innych  zobowi\u0105za\u0144  nieuj\u0119tych  w  sprawozdaniu  z sytuacji finansowej ustalone zosta\u0142y na podstawie szacunk\u00f3w. Stan na 31.12.2023 Stan na 31.12.2022 Aktywa warunkowe  459  366 Otrzymane gwarancje   324  195 Nale\u017cno\u015bci wekslowe  111  147 Pozosta\u0142e tytu\u0142y  24  24 Zobowi\u0105zania warunkowe  589  452 Nota 8.6 Zlecenia udzielenia gwarancji i akredytyw  260  187 Nota 8.6 Zobowi\u0105zanie wekslowe   257  170 Podatek od nieruchomo\u015bci od wyrobisk g\u00f3rniczych  6  34 Pozosta\u0142e tytu\u0142y  66  61 Inne zobowi\u0105zania nieuj\u0119te w sprawozdaniu z sytuacji finansowej  - zobowi\u0105zania wobec jednostek samorz\u0105du terytorialnego w zwi\u0105zku z rozbudow\u0105 zbiornika odpad\u00f3w produkcyjnych   26  34",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "Nota 8.6 Zobowi\u0105zania z tytu\u0142u udzielonych gwarancji i por\u0119cze\u0144 Istotnym narz\u0119dziem zarz\u0105dzania p\u0142ynno\u015bci\u0105 finansow\u0105 w Grupie s\u0105 gwarancje, dzi\u0119ki kt\u00f3rym sp\u00f3\u0142ki Grupy oraz wsp\u00f3lne przedsi\u0119wzi\u0119cie  Sierra  Gorda  S.C.M.  nie  musz\u0105  anga\u017cowa\u0107  \u015brodk\u00f3w  pieni\u0119\u017cnych  w  celu  zabezpieczenia  swoich zobowi\u0105za\u0144 wobec innych podmiot\u00f3w. Zasady rachunkowo\u015bci Grupa  udzieli\u0142a gwarancji  i  por\u0119cze\u0144,  kt\u00f3re  spe\u0142niaj\u0105 definicj\u0119  zobowi\u0105zania warunkowego  zgodnie  z  MSR 37,  kt\u00f3re ujmuje  w  zobowi\u0105zaniach  warunkowych  oraz  gwarancji,  kt\u00f3re  spe\u0142niaj\u0105  definicj\u0119  gwarancji  finansowych  zgodnie z MSSF 9, kt\u00f3re wycenia si\u0119 i rozpoznaje jako instrumenty finansowe zgodnie z tym standardem. Na  moment  pocz\u0105tkowego  uj\u0119cia  Grupa  ujmuje  w  sprawozdaniu  z  sytuacji  finansowej  warto\u015b\u0107  gwarancji finansowej w wysoko\u015bci jej warto\u015bci godziwej, w pozycji: \u2022 aktywa finansowe wyceniane w zamortyzowanym koszcie (pozosta\u0142e aktywa finansowe), \u2022 pozosta\u0142e zobowi\u0105zania (rozliczenia mi\u0119dzyokresowe przychod\u00f3w). Zobowi\u0105zanie z tytu\u0142u udzielonej gwarancji finansowej na dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy ujmuje si\u0119 w warto\u015bci wy\u017cszej z dw\u00f3ch kwot: warto\u015bci pocz\u0105tkowej wystawionej gwarancji pomniejszonej o kwot\u0119 dochod\u00f3w uj\u0119t\u0105 w wyniku finansowym  z  tytu\u0142u  gwarancji  lub  kwoty  odpisu  na  oczekiwane  straty  kredytowe  \u2013  ustalonej  zgodnie  z  zasadami modelu og\u00f3lnego opisanego w zasadach rachunkowo\u015bci w Nocie 7.5.2. Wa\u017cne oszacowania, za\u0142o\u017cenia i os\u0105dy Dla kalkulacji oczekiwanej straty kredytowej \u2013 ECL - Grupa przyjmuje szacunki dla ratingu, parametr\u00f3w PD oraz LGD. Obliczenie oczekiwanej straty kredytowej nast\u0119puje w horyzoncie pozosta\u0142ym do ko\u0144ca \u017cycia gwarancji, przy czym jako rating podmiotu stosowany na potrzeby obliczenia parametru PD przyjmuje si\u0119 rating beneficjenta gwarancji . Na  dzie\u0144  31  grudnia  2023  r.  saldo  zobowi\u0105za\u0144  Grupy  z  tytu\u0142u  udzielonych  gwarancji  i akredytyw  wynosi\u0142o  \u0142\u0105cznie 1 132 mln  PLN  (na  dzie\u0144  31  grudnia  2022  r.  1 156 mln PLN)  natomiast  z  tytu\u0142u  zobowi\u0105za\u0144  wekslowych  wynosi\u0142o 257 mln PLN (na dzie\u0144 31 grudnia 2022 r. 170 mln PLN). Najistotniejsze pozycje zobowi\u0105za\u0144 z tytu\u0142u udzielonych gwarancji stanowi\u0105 zobowi\u0105zania Jednostki Dominuj\u0105cej maj\u0105ce na celu zabezpieczenie zobowi\u0105za\u0144: - Sierra Gorda S.C.M. \u2013 gwarancja korporacyjna w kwocie 866 mln PLN (220 mln USD) ustanowiona jako zabezpieczenie zaci\u0105gni\u0119tego  przez  Sierra  Gorda  S.C.M.  kredytu.  Okres  wa\u017cno\u015bci  gwarancji  up\u0142ynie  we  wrze\u015bniu  2024  r.  Wycena bilansowa  zobowi\u0105zania  z  tytu\u0142u  udzielonej  gwarancji  finansowej  uj\u0119ta  w  ksi\u0119gach  wynosi  18  mln  PLN  -  warto\u015b\u0107 pocz\u0105tkowa  wystawionej  gwarancji  pomniejszona  o  kwot\u0119  dochod\u00f3w  uj\u0119t\u0105  w  wyniku  finansowym  z  tytu\u0142u  gwarancji (kwota skalkulowanego ryzyka kredytowego ECL (Etap 2) wynosi 10 mln PLN )*, - pozosta\u0142ych podmiot\u00f3w, w tym Jednostki Dominuj\u0105cej: -  107  mln  PLN  -  zabezpieczenie  nale\u017cytego  wykonania  przez  Jednostk\u0119  Dominuj\u0105c\u0105  przysz\u0142ych  zobowi\u0105za\u0144 \u015brodowiskowych zwi\u0105zanych z obowi\u0105zkiem rekultywacji terenu po zako\u0144czeniu eksploatacji obiektu \u201e\u017belazny Most\u201d (na dzie\u0144 31 grudnia 2022 r. w kwocie 126 mln PLN), okres wa\u017cno\u015bci gwarancji do 1 roku, -  100 mln PLN - zabezpieczenie zobowi\u0105za\u0144 zaci\u0105gni\u0119tych przez Dom Maklerski z tytu\u0142u rozlicze\u0144 transakcji zawartych przez Jednostk\u0119 Dominuj\u0105c\u0105 na rynkach prowadzonych przez Towarow\u0105 Gie\u0142d\u0119 Energii S.A, okres wa\u017cno\u015bci gwarancji do 1 roku, -  16  mln  PLN  -  zabezpieczenie  roszcze\u0144  pokrycia  przez  Grup\u0119  koszt\u00f3w  zwi\u0105zanych  ze  zbieraniem i  przetwarzaniem odpad\u00f3w, okres wa\u017cno\u015bci gwarancji do 5 lat, -  35 mln PLN ( 15 mln PLN, 3 mln EUR, 2 mln CAD) - zabezpieczenie zobowi\u0105za\u0144 zwi\u0105zanych z nale\u017cytym wykonaniem zawartych przez Grup\u0119 um\u00f3w (na dzie\u0144 31 grudnia 2022 r. w kwocie 37 mln PLN tj. 30 mln PLN i 2 mln CAD), okres wa\u017cno\u015bci gwarancji do 5 lat, 2 mln PLN - zabezpieczenie zobowi\u0105za\u0144 zwi\u0105zanych z nale\u017cno\u015bciami celno-podatkowymi, gwarancja bezterminowa,  6 mln PLN \u2013 gwarancje finansowe, zabezpieczenie zobowi\u0105za\u0144 Sp\u00f3\u0142ek z Grupy Kapita\u0142owej, okres wa\u017cno\u015bci gwarancji do 1 roku*. W oparciu o posiadan\u0105 wiedz\u0119, na koniec okresu sprawozdawczego Grupa okre\u015bli\u0142a prawdopodobie\u0144stwo zap\u0142aty kwot wynikaj\u0105cych ze zobowi\u0105za\u0144 z tytu\u0142u udzielonych gwarancji jako niskie. * Gwarancja finansowa zosta\u0142a uj\u0119ta w ksi\u0119gach rachunkowych zgodnie z par. 4.2.1 pkt c MSSF 9. Gwarancje zabezpieczaj\u0105ce rekultywacj\u0119 sk\u0142adowisk odpad\u00f3w: - w Jednostce Dominuj\u0105cej - gwarancja zabezpieczaj\u0105ca potencjalne roszczenia wobec Jednostki Dominuj\u0105cej w zwi\u0105zku z art. 137 ust. 2 Ustawy z dnia 14 grudnia 2012 r. o odpadach, na mocy kt\u00f3rego zarz\u0105dzaj\u0105cy sk\u0142adowiskiem odpad\u00f3w ma obowi\u0105zek  tworzenia  funduszu  rekultywacyjnego,  na  kt\u00f3rym  gromadzi  \u015brodki  pieni\u0119\u017cne  na  realizacj\u0119  obowi\u0105zk\u00f3w zwi\u0105zanych  z  zamkni\u0119ciem,  rekultywacj\u0105,  nadzorem,  w  tym  monitoringiem  sk\u0142adowiska.  Fundusz  mo\u017ce  mie\u0107  form\u0119 odr\u0119bnego rachunku bankowego, rezerwy  lub  gwarancji bankowej. W  2022  r.  Jednostka  Dominuj\u0105ca dokona\u0142a zmiany formy Funduszu Rekultywacji Sk\u0142adowisk Odpad\u00f3w z rachunku bankowego na gwarancj\u0119 bankow\u0105. Na dzie\u0144 31 grudnia 2023 r. wysoko\u015b\u0107 gwarancji wynosi\u0142a 120 mln PLN (na dzie\u0144 31 grudnia 2022 r. 98 mln PLN). -  w  KGHM  INTERNATIONAL  LTD.-  gwarancje  bankowe  zabezpieczaj\u0105ce  \u015brodki  pieni\u0119\u017cne  na  realizacj\u0119  obowi\u0105zk\u00f3w zwi\u0105zanych  z  zamkni\u0119ciem,  rekultywacj\u0105  oraz  nadzorem,  w  tym  monitoringiem  sk\u0142adowisk  zgodnie  z  wymogami regulacyjnymi  kraj\u00f3w,  w  kt\u00f3rych  sp\u00f3\u0142ka  posiada  kopalnie  i  projekty.  Na  dzie\u0144  31 grudnia  2023  r.  wysoko\u015b\u0107  gwarancji wynios\u0142a 623 mln PLN (na dzie\u0144 31 grudnia 2022 r. 531 mln PLN). Nota 12.5 Aktywa, zobowi\u0105zania nieuj\u0119te w sprawozdaniu z sytuacji finansowej Warto\u015bci  pozycji  aktyw\u00f3w  i  zobowi\u0105za\u0144  warunkowych  oraz  innych  zobowi\u0105za\u0144  nieuj\u0119tych  w  sprawozdaniu  z sytuacji finansowej ustalone zosta\u0142y na podstawie szacunk\u00f3w. Stan na 31.12.2023 Stan na 31.12.2022 Aktywa warunkowe  459  366 Otrzymane gwarancje   324  195 Nale\u017cno\u015bci wekslowe  111  147 Pozosta\u0142e tytu\u0142y  24  24 Zobowi\u0105zania warunkowe  589  452 Nota 8.6 Zlecenia udzielenia gwarancji i akredytyw  260  187 Nota 8.6 Zobowi\u0105zanie wekslowe   257  170 Podatek od nieruchomo\u015bci od wyrobisk g\u00f3rniczych  6  34 Pozosta\u0142e tytu\u0142y  66  61 Inne zobowi\u0105zania nieuj\u0119te w sprawozdaniu z sytuacji finansowej  - zobowi\u0105zania wobec jednostek samorz\u0105du terytorialnego w zwi\u0105zku z rozbudow\u0105 zbiornika odpad\u00f3w produkcyjnych   26  34",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-373": {
   "value": "Zasady rachunkowo\u015bci Grupa  udzieli\u0142a gwarancji  i  por\u0119cze\u0144,  kt\u00f3re  spe\u0142niaj\u0105 definicj\u0119  zobowi\u0105zania warunkowego  zgodnie  z  MSR 37,  kt\u00f3re ujmuje  w  zobowi\u0105zaniach  warunkowych  oraz  gwarancji,  kt\u00f3re  spe\u0142niaj\u0105  definicj\u0119  gwarancji  finansowych  zgodnie z MSSF 9, kt\u00f3re wycenia si\u0119 i rozpoznaje jako instrumenty finansowe zgodnie z tym standardem. Na  moment  pocz\u0105tkowego  uj\u0119cia  Grupa  ujmuje  w  sprawozdaniu  z  sytuacji  finansowej  warto\u015b\u0107  gwarancji finansowej w wysoko\u015bci jej warto\u015bci godziwej, w pozycji: \u2022 aktywa finansowe wyceniane w zamortyzowanym koszcie (pozosta\u0142e aktywa finansowe), \u2022 pozosta\u0142e zobowi\u0105zania (rozliczenia mi\u0119dzyokresowe przychod\u00f3w). Zobowi\u0105zanie z tytu\u0142u udzielonej gwarancji finansowej na dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy ujmuje si\u0119 w warto\u015bci wy\u017cszej z dw\u00f3ch kwot: warto\u015bci pocz\u0105tkowej wystawionej gwarancji pomniejszonej o kwot\u0119 dochod\u00f3w uj\u0119t\u0105 w wyniku finansowym  z  tytu\u0142u  gwarancji  lub  kwoty  odpisu  na  oczekiwane  straty  kredytowe  \u2013  ustalonej  zgodnie  z  zasadami modelu og\u00f3lnego opisanego w zasadach rachunkowo\u015bci w Nocie 7.5.2. Wa\u017cne oszacowania, za\u0142o\u017cenia i os\u0105dy Dla kalkulacji oczekiwanej straty kredytowej \u2013 ECL - Grupa przyjmuje szacunki dla ratingu, parametr\u00f3w PD oraz LGD. Obliczenie oczekiwanej straty kredytowej nast\u0119puje w horyzoncie pozosta\u0142ym do ko\u0144ca \u017cycia gwarancji, przy czym jako rating podmiotu stosowany na potrzeby obliczenia parametru PD przyjmuje si\u0119 rating beneficjenta gwarancji . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "Zasady rachunkowo\u015bci Grupa  udzieli\u0142a gwarancji  i  por\u0119cze\u0144,  kt\u00f3re  spe\u0142niaj\u0105 definicj\u0119  zobowi\u0105zania warunkowego  zgodnie  z  MSR 37,  kt\u00f3re ujmuje  w  zobowi\u0105zaniach  warunkowych  oraz  gwarancji,  kt\u00f3re  spe\u0142niaj\u0105  definicj\u0119  gwarancji  finansowych  zgodnie z MSSF 9, kt\u00f3re wycenia si\u0119 i rozpoznaje jako instrumenty finansowe zgodnie z tym standardem. Na  moment  pocz\u0105tkowego  uj\u0119cia  Grupa  ujmuje  w  sprawozdaniu  z  sytuacji  finansowej  warto\u015b\u0107  gwarancji finansowej w wysoko\u015bci jej warto\u015bci godziwej, w pozycji: \u2022 aktywa finansowe wyceniane w zamortyzowanym koszcie (pozosta\u0142e aktywa finansowe), \u2022 pozosta\u0142e zobowi\u0105zania (rozliczenia mi\u0119dzyokresowe przychod\u00f3w). Zobowi\u0105zanie z tytu\u0142u udzielonej gwarancji finansowej na dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy ujmuje si\u0119 w warto\u015bci wy\u017cszej z dw\u00f3ch kwot: warto\u015bci pocz\u0105tkowej wystawionej gwarancji pomniejszonej o kwot\u0119 dochod\u00f3w uj\u0119t\u0105 w wyniku finansowym  z  tytu\u0142u  gwarancji  lub  kwoty  odpisu  na  oczekiwane  straty  kredytowe  \u2013  ustalonej  zgodnie  z  zasadami modelu og\u00f3lnego opisanego w zasadach rachunkowo\u015bci w Nocie 7.5.2. Wa\u017cne oszacowania, za\u0142o\u017cenia i os\u0105dy Dla kalkulacji oczekiwanej straty kredytowej \u2013 ECL - Grupa przyjmuje szacunki dla ratingu, parametr\u00f3w PD oraz LGD. Obliczenie oczekiwanej straty kredytowej nast\u0119puje w horyzoncie pozosta\u0142ym do ko\u0144ca \u017cycia gwarancji, przy czym jako rating podmiotu stosowany na potrzeby obliczenia parametru PD przyjmuje si\u0119 rating beneficjenta gwarancji . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "Cz\u0119\u015b\u0107 9 \u2013<span class=\"ff1\"> </span>Aktyw<span class=\"_ _4\"></span>a trwa\u0142e i zwi\u0105za<span class=\"_ _4\"></span>ne z nimi zo<span class=\"_ _4\"></span>bowi\u0105zani<span class=\"_ _4\"></span>a<span class=\"ff1\"> </span>Nota 9.1 Rzecz<span class=\"_ _4\"></span>owe i niem<span class=\"_ _4\"></span>aterialne <span class=\"_ _4\"></span>aktywa g\u00f3rnic<span class=\"_ _4\"></span>ze i hutnicz<span class=\"_ _4\"></span>e <span class=\"ff1\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci <span class=\"ff1\">- a<span class=\"_ _4\"></span>ktywa rzeczow<span class=\"_ _4\"></span>e  </span>Najistotniejsze <span class=\"_ _11\"> </span>rzeczow<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>aktywa <span class=\"_ _11\"> </span>trwa\u0142e <span class=\"_ _11\"> </span>Grupy <span class=\"_ _11\"> </span>Kapita\u0142owej <span class=\"_ _11\"> </span>stanowi\u0105 <span class=\"_ _11\"> </span>nieruchomo\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _11\"> </span>zwi\u0105zane <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>dzia<span class=\"_ _3\"></span>\u0142alno\u015bci\u0105 <span class=\"_ _11\"> </span>g\u00f3rnicz\u0105 i <span class=\"ff3\">hutnicz\u0105, <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>ejmuj\u0105ce <span class=\"_ _0\"></span>grunty <span class=\"_ _f\"></span>w\u0142asne, <span class=\"_ _0\"></span>budynki, <span class=\"_ _0\"></span>obiekty <span class=\"_ _f\"></span>in\u017cynierii <span class=\"_ _0\"></span>wodnej <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>l\u0105dowej<span class=\"_ _3\"></span><span class=\"ff2\">, <span class=\"_ _f\"></span></span>takie <span class=\"_ _0\"></span>jak: <span class=\"_ _0\"></span>kapitalne <span class=\"_ _0\"></span>wyrobiska <span class=\"_ _f\"></span>g\u00f3rnicze<span class=\"ff2\"> </span></span>(w<span class=\"ls0\"> <span class=\"ff3\">tym w <span class=\"_ _3\"></span>kopalniach <span class=\"_ _3\"></span>g\u0142\u0119binowyc<span class=\"_ _4\"></span>h: <span class=\"_ _3\"></span>szyby, studnie, <span class=\"_ _3\"></span>sztolnie, <span class=\"_ _3\"></span>chodniki,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>komory g<span class=\"_ _3\"></span>\u0142\u00f3wn<span class=\"_ _4\"></span>e), <span class=\"_ _3\"></span>ruroci\u0105gi podsadzkowe, o<span class=\"_ _3\"></span>dwadniaj\u0105ce </span></span>i <span class=\"ff3\">przeciwpo\u017car<span class=\"_ _4\"></span>owe, <span class=\"_ _2f\"> </span>otwory <span class=\"_ _2f\"> </span>piezometryczne, <span class=\"_ _2f\"> </span>linie <span class=\"_ _2f\"> </span>kablowe <span class=\"_ _2f\"> </span>elektroenergetyczn<span class=\"_ _4\"></span>e, <span class=\"_ _2f\"> </span>syg<span class=\"_ _3\"></span><span class=\"ff2\">nalizacyjne <span class=\"_ _2f\"> </span>i <span class=\"_ _2f\"> </span></span>\u015bwiat\u0142owodowe. </span>Do<span class=\"ls0\"> <span class=\"ff3\">rzeczowych  aktyw\u00f3w  trwa\u0142ych  g\u00f3<span class=\"_ _3\"></span>rni<span class=\"_ _4\"></span>czych  i<span class=\"_ _3\"></span><span class=\"ff2\">  </span>hutniczych  zalicza <span class=\"_ _10\"> </span>si\u0119 <span class=\"_ _10\"> </span>r\u00f3wnie\u017c  koszty <span class=\"_ _10\"> </span>usuwania  nadk\u0142adu  w <span class=\"_ _10\"> </span>kopalniach<span class=\"_ _4\"></span> </span></span>odkrywkowych <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span><span class=\"ff3\">maszyny, <span class=\"_ _14\"> </span>urz\u0105dzenia <span class=\"_ _14\"> </span>techniczne, <span class=\"_ _c\"> </span>\u015brodki <span class=\"_ _14\"> </span>transportu <span class=\"_ _c\"> </span>i <span class=\"_ _c\"> </span>inne <span class=\"_ _14\"> </span>ruchome <span class=\"_ _14\"> </span>\u015brodki <span class=\"_ _c\"> </span>trwa\u0142e <span class=\"_ _c\"> </span></span>oraz <span class=\"_ _14\"> </span>prawa do<span class=\"ls0\"> <span class=\"ff3\">u\u017cytkowania akt<span class=\"_ _4\"></span>yw\u00f3w ujmow<span class=\"_ _4\"></span>ane zgodnie z <span class=\"_ _4\"></span>MSSF 16<span class=\"_ _4\"></span> Leasing, w <span class=\"_ _4\"></span>tym prawo wi<span class=\"_ _4\"></span>eczysteg<span class=\"_ _4\"></span>o u\u017cytkowania<span class=\"_ _4\"></span> grunt\u00f3w.<span class=\"ff2\"> </span></span></span>Rzeczowe <span class=\"_ _f\"></span>aktywa <span class=\"_ _f\"></span>trwa\u0142e <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>wy\u0142\u0105czeniem <span class=\"_ _f\"></span>prawa <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>u\u017cytkowania<span class=\"ff2\"> <span class=\"_ _f\"></span></span>aktyw\u00f3w<span class=\"ff2\">, <span class=\"_ _f\"></span></span>wyce<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>cenie <span class=\"_ _f\"></span>nabycia/koszcie <span class=\"_ _f\"></span>wytworzenia<span class=\"_ _4\"></span> pomniejszonych <span class=\"_ _4\"></span>o skumul<span class=\"_ _4\"></span>owan\u0105 a<span class=\"_ _4\"></span>mortyzacj\u0119 (umorz<span class=\"_ _4\"></span>enie) oraz<span class=\"ff2\"> </span>sk<span class=\"_ _4\"></span>umulowane odp<span class=\"_ _4\"></span>isy z tytu\u0142u u<span class=\"_ _4\"></span>traty wa<span class=\"_ _4\"></span>rto\u015bci <span class=\"ff2\">. </span>W <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _1\"> </span>pocz\u0105tkowej <span class=\"_ _1\"> </span>\u015brodk\u00f3w <span class=\"_ _2\"> </span>trwa\u0142ych <span class=\"_ _2\"> </span>Grupa <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _2\"> </span>zdyskontowan<span class=\"_ _4\"></span>e <span class=\"_ _1\"> </span>koszty <span class=\"_ _2\"> </span>likwidacji <span class=\"_ _1\"> </span>\u015brodk\u00f3w <span class=\"_ _2\"> </span>trwa\u0142ych<span class=\"_ _3\"></span><span class=\"ff2\">, <span class=\"_ _1\"> </span></span>kt\u00f3re <span class=\"_ _2\"> </span>b\u0119d\u0105<span class=\"_ _4\"></span> ponoszone <span class=\"_ _13\"> </span>po <span class=\"_ _13\"> </span>zako\u0144czeniu<span class=\"ff2\"> </span>dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _13\"> </span>g\u00f3rniczej<span class=\"ff2\"> <span class=\"_ _17\"> </span>podziemn<span class=\"_ _4\"></span>ej <span class=\"_ _13\"> </span>i <span class=\"_ _13\"> </span>odkrywkowej <span class=\"_ _13\"> </span>oraz <span class=\"ff3\">innych <span class=\"_ _17\"> </span>obiekt\u00f3w, <span class=\"_ _13\"> </span>kt\u00f3re <span class=\"_ _13\"> </span>zgodnie </span></span>z <span class=\"ff3\">obowi\u0105zuj\u0105cym <span class=\"_ _f\"></span>prawem <span class=\"_ _1\"> </span>podlegaj\u0105 <span class=\"_ _f\"></span>likwidacji <span class=\"_ _1\"> </span>po</span> <span class=\"ff3\">zako\u0144czeniu <span class=\"_ _0\"></span>dzia\u0142alno\u015bci. <span class=\"_ _0\"></span>Zasady <span class=\"_ _0\"></span>ujmowania <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>wyceny <span class=\"_ _1\"> </span>koszt\u00f3w <span class=\"_ _0\"></span>likwidacj<span class=\"_ _4\"></span>i </span>przedstawion<span class=\"_ _4\"></span>e s\u0105 w <span class=\"ff2\">Nocie 9.4. <span class=\"_ _4\"></span> </span>W <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>bilansowej <span class=\"_ _3\"></span>\u015brodka <span class=\"_ _3\"></span>trwa\u0142ego <span class=\"_ _3\"></span>ujmuje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>koszty <span class=\"_ _3\"></span>istotn<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>cz\u0119\u015bci <span class=\"_ _3\"></span>sk\u0142adowych, <span class=\"_ _3\"></span>regularnych, <span class=\"_ _3\"></span>znacz\u0105cych <span class=\"_ _3\"></span>przegl\u0105d\u00f3w, oraz koszty ist<span class=\"_ _4\"></span>otnych rem<span class=\"_ _4\"></span>ont\u00f3w cykliczny<span class=\"_ _4\"></span>ch, kt\u00f3rych <span class=\"_ _4\"></span>przeprowad<span class=\"_ _4\"></span>zenie warunku<span class=\"_ _4\"></span>je dalsz\u0105<span class=\"_ _4\"></span> mo\u017cliwo\u015b\u0107 <span class=\"_ _4\"></span>u\u017cytkowania <span class=\"_ _4\"></span>aktywa.<span class=\"ff2\"> </span>Cen\u0119 <span class=\"_ _c\"> </span>nabycia/koszt <span class=\"_ _c\"> </span>wytworzenia<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>powi\u0119kszaj\u0105 <span class=\"_ _c\"> </span>koszty <span class=\"_ _d\"> </span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>zewn\u0119trznego <span class=\"_ _c\"> </span>(tj. <span class=\"_ _d\"> </span>odsetki <span class=\"_ _14\"> </span>oraz <span class=\"_ _d\"> </span>r\u00f3\u017cnice <span class=\"_ _c\"> </span>kursowe sta<span class=\"ff3\">nowi\u0105ce  k<span class=\"_ _4\"></span>orekt\u0119  k<span class=\"_ _4\"></span>osztu <span class=\"_ _12\"> </span>odsetek)  zaci\u0105gni<span class=\"_ _4\"></span>\u0119tego  na<span class=\"_ _4\"></span>  naby<span class=\"_ _4\"></span>cie  lub<span class=\"ff2\"> </span>wytworzenie <span class=\"_ _12\"> </span>dostosowywa<span class=\"_ _4\"></span>nego  sk\u0142a<span class=\"_ _4\"></span>dnika  rz<span class=\"_ _4\"></span>eczowyc<span class=\"_ _4\"></span>h </span>aktyw\u00f3w trwa\u0142ych.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Sk\u0142adniki aktyw\u00f3w<span class=\"_ _4\"></span> z tytu\u0142u prawa do u\u017cytk<span class=\"_ _4\"></span>owania wycenia si<span class=\"_ _4\"></span>\u0119 pocz\u0105tkow<span class=\"_ _4\"></span>o wed\u0142ug kosztu,<span class=\"_ _4\"></span> kt\u00f3ry obejmuje kw<span class=\"_ _4\"></span>ot\u0119 <span class=\"_ _3\"></span>pocz\u0105tkow<span class=\"_ _4\"></span>ej wyceny <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ytu<span class=\"_ _4\"></span>\u0142u <span class=\"_ _f\"></span>leasingu, <span class=\"_ _3\"></span>wszelkie <span class=\"_ _f\"></span>op\u0142aty <span class=\"_ _3\"></span>leasingowe <span class=\"_ _3\"></span>zap\u0142acone <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>dacie <span class=\"_ _f\"></span>rozpocz\u0119<span class=\"_ _4\"></span>cia <span class=\"_ _f\"></span>leasingu <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>przed <span class=\"_ _f\"></span>t\u0105 <span class=\"_ _f\"></span>dat\u0105, pomniejszone <span class=\"_ _10\"> </span>o <span class=\"_ _11\"> </span>wszelkie <span class=\"_ _11\"> </span>otrzymane <span class=\"_ _10\"> </span>zach\u0119ty <span class=\"_ _11\"> </span>leasingowe, <span class=\"_ _10\"> </span>wszelkie <span class=\"_ _11\"> </span>pocz\u0105tkow<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>koszty <span class=\"_ _10\"> </span>bezpo\u015brednie <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>niesi<span class=\"_ _4\"></span>one <span class=\"_ _11\"> </span>przez leasingobio<span class=\"ff3\">rc\u0119 <span class=\"_ _10\"> </span>oraz <span class=\"_ _10\"> </span>szacunek <span class=\"_ _10\"> </span>koszt\u00f3w, <span class=\"_ _10\"> </span>kt\u00f3re <span class=\"_ _11\"> </span>maj\u0105 <span class=\"_ _10\"> </span>zosta\u0107 <span class=\"_ _10\"> </span>poniesione <span class=\"_ _10\"> </span>przez <span class=\"_ _10\"> </span>leasingo<span class=\"_ _3\"></span>biorc\u0119  w <span class=\"_ _11\"> </span>zwi\u0105zku <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>demo<span class=\"_ _3\"></span>nta\u017cem<span class=\"_ _4\"></span> </span>i <span class=\"ff3\">usuni\u0119ciem baz<span class=\"_ _4\"></span>owego sk<span class=\"_ _4\"></span>\u0142adnika a<span class=\"_ _4\"></span>ktyw\u00f3w lub przepr<span class=\"_ _4\"></span>owadzeni<span class=\"_ _4\"></span>em renowacji m<span class=\"_ _4\"></span>iejsca, w kt<span class=\"_ _4\"></span>\u00f3rym si\u0119 <span class=\"_ _4\"></span>znajdowa\u0142.<span class=\"ff2\"> </span></span>Prawo <span class=\"_ _f\"></span>wieczystego <span class=\"_ _f\"></span>u\u017cytkowan<span class=\"_ _4\"></span>ia <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>runt\u00f3w <span class=\"_ _3\"></span>wyceniane <span class=\"_ _f\"></span>jest<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span></span>w <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _f\"></span>prawa <span class=\"_ _3\"></span>wie<span class=\"_ _3\"></span>czys<span class=\"_ _4\"></span>tego <span class=\"_ _f\"></span>u\u017cytkowania grunt\u00f3w <span class=\"_ _2\"> </span>wycenionego <span class=\"_ _2\"> </span>metod\u0105 <span class=\"_ _2\"> </span>renty <span class=\"_ _2\"> </span>wieczystej <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>wszelkich <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>p\u0142at <span class=\"_ _2\"> </span>leasingowych <span class=\"_ _2\"> </span>zap\u0142aconyc<span class=\"_ _4\"></span>h <span class=\"_ _2\"> </span>w  da<span class=\"_ _4\"></span>cie <span class=\"_ _12\"> </span>ro<span class=\"_ _3\"></span>zpocz<span class=\"_ _4\"></span>\u0119cia <span class=\"_ _2\"> </span>lub przed t\u0105 dat\u0105 (w <span class=\"_ _4\"></span>tym p\u0142atn<span class=\"_ _4\"></span>o\u015bci za na<span class=\"_ _4\"></span>bycie tego prawa <span class=\"_ _4\"></span>na rynku).<span class=\"ff2\"> </span>Po <span class=\"_ _0\"></span><span class=\"ff3\">pocz\u0105tkowym <span class=\"_ _0\"></span>uj\u0119ciu <span class=\"_ _0\"></span>sk\u0142adnik <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _1\"> </span>prawa <span class=\"_ _f\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>u\u017cytko<span class=\"_ _4\"></span>wania, <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>wy\u0142\u0105czeniem <span class=\"_ _0\"></span>prawa <span class=\"_ _0\"></span>wieczystego <span class=\"_ _0\"></span>u\u017cytkowania<span class=\"_ _4\"></span> </span>grunt\u00f3w <span class=\"_ _11\"> </span>wycenionego <span class=\"_ _11\"> </span>metod\u0105 <span class=\"_ _15\"> </span>renty <span class=\"_ _11\"> </span>wieczystej, <span class=\"_ _15\"> </span>wycenia <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _15\"> </span>wed\u0142ug <span class=\"_ _15\"> </span>kosztu <span class=\"_ _11\"> </span>pomniejszonego <span class=\"_ _11\"> </span>o <span class=\"_ _15\"> </span>skumulowane <span class=\"_ _11\"> </span>odpisy amortyzacyjne <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>skumul<span class=\"_ _4\"></span>owane <span class=\"_ _f\"></span>odpisy <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>t<span class=\"ff3\">ytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _f\"></span>warto\u015bci, <span class=\"_ _f\"></span>skorygowanego <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>warto\u015b\u0107 <span class=\"_ _0\"></span>aktualizacji <span class=\"_ _f\"></span>wyceny <span class=\"_ _0\"></span>zobowi\u0105z<span class=\"_ _4\"></span>ania </span>z <span class=\"ff3\">tytu\u0142u leasin<span class=\"_ _4\"></span>gu.<span class=\"ff2\"> </span></span>Odpis\u00f3w amortyzacyjnyc<span class=\"_ _4\"></span>h <span class=\"ff3 fc0\">od \u015brodk\u00f3w trwa\u0142ych (z wy\u0142\u0105czeniem grunt\u00f3w<span class=\"ff2\"> <span class=\"_ _3\"></span></span>i prawa wieczystego u\u017cytkowania<span class=\"_ _4\"></span> grunt\u00f3w<span class=\"ff2\">) Grupa </span></span>dokonuje, <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>zale\u017cno\u015bci <span class=\"_ _11\"> </span>od<span class=\"ff2\"> <span class=\"_ _15\"> </span>wzorca <span class=\"_ _11\"> </span>konsumowan</span>ia <span class=\"_ _11\"> </span>korzy\u015bci <span class=\"_ _11\"> </span>ekonomicznych <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>danego <span class=\"_ _11\"> </span>sk\u0142<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>nika <span class=\"_ _11\"> </span>rzeczowych <span class=\"_ _11\"> </span>aktyw\u00f3w trwa\u0142ych:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff4 fc2\">metod\u0105 amortyzacji liniowej,</span><span class=\"ff1\"> <span class=\"ff3\">dla <span class=\"_ _3\"></span>sk\u0142adnik\u00f3w, kt\u00f3re s\u0105 <span class=\"_ _3\"></span>wykorzy<span class=\"_ _4\"></span>stywane w procesie <span class=\"_ _3\"></span>produ<span class=\"_ _4\"></span>kcji w<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">r\u00f3wnomiernym stopniu </span></span></span></span></span>w ca\u0142ym okresi<span class=\"_ _4\"></span>e ich u\u017cytkowania<span class=\"_ _4\"></span>, ora<span class=\"_ _4\"></span>z<span class=\"ff1\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff4 fc2\">metod\u0105 <span class=\"_ _3\"></span>amortyz<span class=\"_ _4\"></span>acji naturalnej (<span class=\"_ _3\"></span>metod<span class=\"_ _4\"></span>\u0105 <span class=\"_ _3\"></span>jednoste<span class=\"_ _4\"></span>k <span class=\"_ _3\"></span>produ<span class=\"_ _4\"></span>kcji)<span class=\"ff1 fc0\">,<span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ff3\">dla sk\u0142adnik\u00f3w w <span class=\"_ _3\"></span>odniesieniu do <span class=\"_ _3\"></span>kt\u00f3rych konsumpcja<span class=\"_ _4\"></span> </span></span></span></span></span>korzy\u015bci <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>onomicznych <span class=\"_ _f\"></span>jest <span class=\"_ _0\"></span>bezpo\u015bredn<span class=\"_ _4\"></span>io <span class=\"_ _0\"></span>powi\u0105zana <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>ilo<span class=\"_ _3\"></span>\u015bci\u0105 <span class=\"_ _f\"></span>wydobytej <span class=\"_ _f\"></span>kopaliny <span class=\"_ _0\"></span>ze<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span></span>z\u0142o\u017ca <span class=\"_ _0\"></span>lub<span class=\"ff2\"> <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span></span>ilo\u015bci\u0105 <span class=\"_ _0\"></span>wytworzonych<span class=\"_ _4\"></span> jednostek produkcji <span class=\"_ _3\"></span>i <span class=\"ff3\">wydobycie to<span class=\"_ _3\"></span> lub <span class=\"_ _3\"></span>produkcja nie <span class=\"_ _3\"></span>s\u0105 r\u00f3wnomierne w <span class=\"_ _3\"></span>ca\u0142ym okresie <span class=\"_ _3\"></span>ich u\u017cytkowania. W <span class=\"_ _3\"></span>szczeg\u00f3ln<span class=\"_ _4\"></span>o\u015bci </span>dotyczy <span class=\"_ _2\"> </span>to <span class=\"_ _2\"> </span>budynk\u00f3w  i <span class=\"_ _2\"> </span>budowli<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>kopal\u0144, <span class=\"_ _2\"> </span>jak  r\u00f3wn<span class=\"_ _4\"></span>ie\u017c <span class=\"_ _2\"> </span>maszyn <span class=\"_ _2\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>urz\u0105dz<span class=\"_ _4\"></span>e\u0144 <span class=\"_ _2\"> </span>g<span class=\"_ _3\"></span>\u00f3rnicz<span class=\"_ _4\"></span>ych <span class=\"_ _2\"> </span>z  w<span class=\"_ _4\"></span>yj\u0105tkie<span class=\"_ _4\"></span>m <span class=\"_ _2\"> </span>sk\u0142adnik\u00f3w <span class=\"_ _12\"> </span>aktyw<span class=\"_ _4\"></span>\u00f3w eksploatowany<span class=\"_ _4\"></span>ch  w  hutach,  gdzie  okres  u\u017cy<span class=\"_ _4\"></span>tkowania  wynika  z  okres\u00f3w  ek<span class=\"_ _4\"></span>onomicznej  u\u017cyte<span class=\"_ _4\"></span>czno\u015bci  poszczeg<span class=\"_ _4\"></span>\u00f3lnych sk\u0142adnik\u00f3w akty<span class=\"_ _4\"></span>w\u00f3w. <span class=\"ff1\"> </span>Okresy <span class=\"_ _11\"> </span>eksploatacji <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>tym <span class=\"_ _11\"> </span>samym <span class=\"_ _11\"> </span>st<span class=\"_ _3\"></span>awki <span class=\"_ _11\"> </span>amortyza<span class=\"_ _4\"></span>cyjne <span class=\"_ _11\"> </span>\u015brodk\u00f3w <span class=\"_ _11\"> </span>trwa\u0142ych <span class=\"_ _11\"> </span>funkcjonuj\u0105cych <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>ci\u0105gu <span class=\"_ _11\"> </span>technologicznym produkcji <span class=\"_ _2\"> </span>miedzi, <span class=\"_ _2\"> </span>dostosowane <span class=\"_ _2\"> </span>s\u0105  do <span class=\"_ _2\"> </span>plan\u00f3w <span class=\"_ _12\"> </span>zako\u0144czenia <span class=\"_ _2\"> </span>dzia\u0142alno\u015bci,<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>a  w <span class=\"_ _2\"> </span>przypadku <span class=\"_ _2\"> </span>prawa <span class=\"_ _2\"> </span>do  u\u017cytkowania <span class=\"_ _2\"> </span>aktyw\u00f3w do<span class=\"ls0\"> <span class=\"ff3\">wcze\u015bniejszej z dw\u00f3ch <span class=\"_ _3\"></span>dat \u2013</span> <span class=\"_ _3\"></span><span class=\"ff3\">daty zako\u0144czenia okresu ekonomiczneg<span class=\"_ _4\"></span>o u\u017cytkowania lub <span class=\"_ _3\"></span>daty ko\u0144ca okresu <span class=\"_ _3\"></span>leasin<span class=\"_ _4\"></span>gu, chyba </span></span>\u017ce <span class=\"_ _1\"> </span>w\u0142asno\u015b\u0107 <span class=\"_ _1\"> </span>danego <span class=\"_ _1\"> </span>sk\u0142adnika <span class=\"_ _1\"> </span>zostanie <span class=\"_ _1\"> </span>przeniesiona <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>Grup\u0119<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>przed <span class=\"_ _1\"> </span>ko<span class=\"_ _3\"></span>\u0144cem <span class=\"_ _0\"></span>okresu <span class=\"_ _1\"> </span>leasingu, <span class=\"_ _1\"> </span>wte<span class=\"_ _3\"></span><span class=\"ff2\">dy <span class=\"_ _1\"> </span>stawki <span class=\"_ _1\"> </span>amortyzacj<span class=\"_ _4\"></span>i </span>dostosowane s\u0105 <span class=\"_ _4\"></span>do ko\u0144ca okr<span class=\"_ _4\"></span>esu sz<span class=\"_ _4\"></span>acowanego ek<span class=\"_ _4\"></span>onomiczneg<span class=\"_ _4\"></span>o u\u017cytkowania <span class=\"_ _4\"></span>danego aktywa<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>Dla  po<span class=\"_ _4\"></span>szczeg\u00f3lnych <span class=\"_ _2\"> </span>grup <span class=\"_ _12\"> </span>\u015brodk\u00f3w <span class=\"_ _2\"> </span>trwa\u0142ych  przyj\u0119t<span class=\"_ _4\"></span>o  okr<span class=\"_ _4\"></span>esy <span class=\"_ _12\"> </span>u\u017cytk<span class=\"_ _4\"></span>owania<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>oszacowane <span class=\"_ _2\"> </span>na  podstawie <span class=\"_ _2\"> </span>oczekiwaneg<span class=\"_ _4\"></span>o  \u017cyc<span class=\"_ _4\"></span>ia kopal<span class=\"ff3\">\u0144 i hut</span> z <span class=\"ff3\">uw<span class=\"_ _4\"></span>zgl\u0119dnieniem z<span class=\"_ _6\"></span>awarto\u015b<span class=\"_ _3\"></span>ci <span class=\"_ _4\"></span>z\u0142o\u017ca, w nast\u0119pu<span class=\"_ _4\"></span>j\u0105cych <span class=\"_ _4\"></span>przedzia\u0142ach:<span class=\"ff2\"> </span></span>Dla \u015brodk\u00f3w trwa<span class=\"_ _4\"></span>\u0142ych w\u0142asnyc<span class=\"_ _4\"></span>h:<span class=\"ff2\"> </span>Grupa Rodzaj \u015brodka trwa<span class=\"_ _4\"></span>\u0142ego<span class=\"ff2\"> </span>Ca\u0142kowity okres u\u017c<span class=\"_ _4\"></span>ytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Budynki, budowl<span class=\"_ _4\"></span>e i grunty Grunty Nie podlegaj\u0105 am<span class=\"_ _4\"></span>ortyzacji<span class=\"ff2\"> </span>Budynki: -<span class=\"ffc\"> <span class=\"_ _c\"> </span></span>budynki w hutach i k<span class=\"_ _4\"></span>opalniach,<span class=\"_ _4\"></span> -<span class=\"ffc\"> <span class=\"_ _c\"> </span></span>wiaty, zbiorniki, kont<span class=\"_ _4\"></span>enerowe r<span class=\"_ _4\"></span>ozdzielnie 40<span class=\"ls0\">-100 lat </span>20<span class=\"ls0\">-30 lat </span>Kapitalne wyrobi<span class=\"_ _4\"></span>ska g\u00f3rnicze<span class=\"ff2\"> </span>22<span class=\"ls0\">-90 lat </span>Ruroci\u0105gi:<span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">podsadzkowe do pr<span class=\"_ _4\"></span>zesy\u0142u piask<span class=\"_ _4\"></span>u z <span class=\"_ _4\"></span>wod\u0105,<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">technologiczne, o<span class=\"_ _4\"></span>dwadniaj\u0105ce, <span class=\"ff2\">g<span class=\"_ _4\"></span>azowe, </span></span></span>przeciwpo\u017carow<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>             <span class=\"_ _4\"></span>               6-9 <span class=\"_ _4\"></span>lat 22<span class=\"ls0\">-90 lat </span>Linie kablowe el<span class=\"_ _4\"></span>ektroenerg<span class=\"_ _4\"></span>etyczne, sygnalizacyjn<span class=\"_ _4\"></span>e i \u015bwiat\u0142owod<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span>10<span class=\"ls0\">-70 lat </span>Urz\u0105dzenia techniczne, <span class=\"_ _22\"> </span>maszyny, \u015brodki<span class=\"ff2\"> transportu </span>i <span class=\"ff3\">inne \u015brodki tr<span class=\"_ _4\"></span>wa\u0142e<span class=\"ff2\"> </span></span>Urz\u0105dzenia technicz<span class=\"_ _4\"></span>ne i ma<span class=\"_ _4\"></span>szyny:<span class=\"ff2\"> </span>- samojezdne maszyn<span class=\"_ _4\"></span>y <span class=\"ff3\">g\u00f3rnicze,<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span>  <span class=\"ls0\">obudowy kopalniane<span class=\"_ _4\"></span> </span>- <span class=\"ff3\">przeno\u015bniki ta\u015bm<span class=\"_ _4\"></span>owe, wa<span class=\"_ _4\"></span>gi przeno\u015bnik<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span></span>- rozdzielnice, rozdz<span class=\"_ _4\"></span>ielnie   4-10 lat 10<span class=\"ls0\">-66 lat </span>4-50 lat \u015arodki transport<span class=\"_ _4\"></span>u:<span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">lokomotywy do<span class=\"_ _4\"></span>\u0142owe elektryczn<span class=\"_ _4\"></span>e,<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span></span>wozy kopalnian<span class=\"_ _4\"></span>e, szynowe, <span class=\"_ _4\"></span>cysterny, platformy d<span class=\"_ _4\"></span>o transportu -<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">w\u00f3zki jezdne, wid\u0142ow<span class=\"_ _4\"></span>e, akumula<span class=\"_ _4\"></span>torowe<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">samochody osob<span class=\"_ _4\"></span>owe, ci\u0119\u017carow<span class=\"_ _4\"></span>e, specjalne<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">lokomotywy do<span class=\"_ _4\"></span>\u0142owe spalinow<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span></span></span>20<span class=\"ls0\">-50 lat </span>7-35 lat 7-22 lat 5-22 lat 10<span class=\"ls0\">-20 lat </span>Inne \u015brodki trwa\u0142<span class=\"_ _4\"></span>e, w tym nar<span class=\"_ _4\"></span>z\u0119dzia <span class=\"_ _4\"></span>i przyrz\u0105dy<span class=\"ff2\"> </span>5-25 lat          <span class=\"ff3\">Koszty z<span class=\"_ _4\"></span>dejmowania   <span class=\"_ _4\"></span>      Ca\u0142kowity <span class=\"_ _4\"></span>okres u\u017cytk<span class=\"_ _4\"></span>owania uza<span class=\"_ _4\"></span>le\u017cniony jest <span class=\"_ _4\"></span>od oczekiwan<span class=\"_ _4\"></span>ej<span class=\"ff2\"> </span></span>         <span class=\"ff3\">na<span class=\"_ _4\"></span>dk\u0142adu            <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>d\u0142ugo\u015bci \u017cycia kopalni, kt\u00f3r<span class=\"_ _4\"></span>ej dotyc<span class=\"_ _4\"></span>zy nadk\u0142ad:<span class=\"ff2\"> </span></span>             <span class=\"_ _4\"></span>                     <span class=\"_ _4\"></span>                     - R<span class=\"_ _4\"></span>obinson      <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                          <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                      <span class=\"_ _4\"></span>      14 lat              <span class=\"_ _4\"></span>                     <span class=\"_ _4\"></span>                     - C<span class=\"_ _4\"></span>arlota      <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                        <span class=\"_ _4\"></span>                            <span class=\"_ _4\"></span>        2 lata Poszczeg\u00f3lne istotne <span class=\"_ _3\"></span>cz\u0119\u015bci sk\u0142<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>dowe <span class=\"_ _3\"></span>\u015brodka trwa\u0142ego <span class=\"_ _3\"></span>(istotne komponenty), <span class=\"_ _3\"></span>kt\u00f3rych okres <span class=\"_ _3\"></span>u\u017cytkowania r\u00f3\u017cni <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>od <span class=\"_ _3\"></span>okresu u\u017cytkowania <span class=\"_ _1d\"> </span>ca\u0142ego <span class=\"_ _22\"> </span>\u015brodka <span class=\"_ _22\"> </span>trwa\u0142ego, <span class=\"_ _22\"> </span>amortyz<span class=\"_ _4\"></span>owane <span class=\"_ _1d\"> </span>s\u0105 <span class=\"_ _22\"> </span>o<span class=\"_ _3\"></span>dr\u0119bn<span class=\"_ _4\"></span>ie, <span class=\"_ _22\"> </span>przy <span class=\"_ _1d\"> </span>zastosowaniu <span class=\"_ _22\"> </span>stawek <span class=\"_ _22\"> </span><span class=\"ff2\">amortyzacyjnych </span>odzwierciedlaj\u0105cy<span class=\"_ _4\"></span>ch przewidy<span class=\"_ _4\"></span>wany okres ich <span class=\"_ _4\"></span>u\u017cytkowania.<span class=\"ff2\"> </span>Dla rzeczowych <span class=\"_ _4\"></span>aktyw\u00f3w tr<span class=\"_ _4\"></span>wa\u0142ych z<span class=\"_ _4\"></span> tytu\u0142u prawa do u\u017c<span class=\"_ _4\"></span>ytkowania <span class=\"_ _6\"></span>akty<span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>\u00f3w:<span class=\"ff2\"> </span>Grupa Rodzaj prawa <span class=\"_ _4\"></span>do u\u017cytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Ca\u0142kowity okres u\u017c<span class=\"_ _4\"></span>ytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Budynki, budowl<span class=\"_ _4\"></span>e i grunty Prawo wieczyst<span class=\"_ _4\"></span>ego u\u017cytkowania <span class=\"_ _6\"></span>g<span class=\"_ _3\"></span>runt<span class=\"_ _4\"></span>\u00f3w      <span class=\"_ _4\"></span>       <span class=\"ff2\"> </span>wyceniane met<span class=\"_ _4\"></span>od\u0105 renty wie<span class=\"_ _4\"></span>czystej<span class=\"ff2\"> </span>        Nie podle<span class=\"_ _4\"></span>ga amortyzacji<span class=\"_ _4\"></span> S\u0142u\u017cebno\u015b\u0107 prz<span class=\"_ _4\"></span>esy\u0142u<span class=\"ff2\"> </span>6-54 lat (okres amortyz<span class=\"_ _4\"></span>acji jest zale\u017cny <span class=\"_ _4\"></span><span class=\"ff2\"> </span>od okresu amor<span class=\"_ _4\"></span>tyzacji sk<span class=\"_ _4\"></span>\u0142adnika aktyw\u00f3w w zwi\u0105<span class=\"_ _4\"></span>zku z kt\u00f3rym s\u0142u\u017cebno\u015b\u0107 zos<span class=\"_ _4\"></span>ta\u0142a ustanowi<span class=\"_ _4\"></span>ona)<span class=\"ff2\"> </span>Nieruchomo\u015bci <span class=\"_ _4\"></span>gruntowe  <span class=\"_ _4\"></span>       <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>                 <span class=\"ff2\"> </span>5-30 lat Budynki i budow<span class=\"_ _4\"></span>le      <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>           3-5 lat Zespo\u0142y kompu<span class=\"_ _4\"></span>terowe  <span class=\"_ _4\"></span>               <span class=\"_ _4\"></span>                        <span class=\"_ _4\"></span>            <span class=\"ff2\"> </span>3 lata Urz\u0105dzenia techniczne, <span class=\"_ _22\"> </span>maszyny, \u015brodki<span class=\"ff2\"> transportu </span>i <span class=\"ff3\">inne \u015brodki tr<span class=\"_ _4\"></span>wa\u0142e<span class=\"ff2\"> </span></span>Maszyny i ur<span class=\"_ _4\"></span>z\u0105dzenia technicz<span class=\"_ _4\"></span>ne   <span class=\"_ _4\"></span>                      <span class=\"_ _4\"></span>      <span class=\"ff2\"> </span>3-4 lat \u015arodki transport<span class=\"_ _4\"></span>u     <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                  <span class=\"ff2\"> </span>3 lata Wyposa\u017cenie i <span class=\"_ _4\"></span>pozosta\u0142e  <span class=\"_ _4\"></span>            <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>                   <span class=\"ff2\"> </span>5 lat Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci <span class=\"ff1\">- a<span class=\"_ _4\"></span>ktywa niemat<span class=\"_ _4\"></span>erialne </span>Aktywa  niematerialne  g\u00f3rnicz<span class=\"_ _4\"></span>e  i  hutnicze  obejmuj\u0105  przede  wszystkim:  aktywa  z  tytu\u0142u  poszukiwania  i  oceny <span class=\"_ _19\"> </span>zasob\u00f3w mineralnych ora<span class=\"_ _4\"></span>z prawa <span class=\"_ _4\"></span>do wody w Chile. <span class=\"_ _4\"></span> Aktywa z tytu\u0142u <span class=\"_ _4\"></span>poszukiwania <span class=\"_ _4\"></span>i oceny zas<span class=\"_ _4\"></span>ob\u00f3w mineralny<span class=\"_ _4\"></span>ch<span class=\"ff2\"> </span>W ramach <span class=\"_ _4\"></span>aktyw\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u poszukiwania <span class=\"_ _4\"></span>i oceny zasob\u00f3w m<span class=\"_ _4\"></span>iner<span class=\"_ _4\"></span>alnych kwalifikowan<span class=\"_ _4\"></span>e s\u0105 nak\u0142ady <span class=\"_ _4\"></span>na:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">pr<span class=\"_ _4\"></span>ojekty rob\u00f3t g<span class=\"_ _4\"></span>eologicznych,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">uz<span class=\"_ _4\"></span>yskanie decyzji \u015br<span class=\"_ _4\"></span>odowisk<span class=\"_ _4\"></span>owych,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">uz<span class=\"_ _4\"></span>yskanie konc<span class=\"_ _4\"></span>esji i u\u017cytkowania<span class=\"_ _4\"></span> g\u00f3rnicz<span class=\"_ _4\"></span>ego na poszukiwania<span class=\"_ _4\"></span> geo<span class=\"_ _4\"></span>logiczne,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">r<span class=\"_ _4\"></span>ealizacj\u0119 <span class=\"_ _3\"></span>rob\u00f3t <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>prac <span class=\"_ _3\"></span>wiertniczych <span class=\"_ _3\"></span>(wie<span class=\"_ _3\"></span>rc<span class=\"_ _4\"></span>enia, <span class=\"_ _3\"></span>badania <span class=\"_ _f\"></span>geofizyczne, <span class=\"_ _3\"></span>hydrogeologicz<span class=\"_ _4\"></span>ne, <span class=\"_ _3\"></span>obs\u0142uga <span class=\"_ _3\"></span>geologiczna, <span class=\"_ _3\"></span>analityka,<span class=\"_ _4\"></span> </span></span>geotechnika, itd<span class=\"_ _4\"></span>.), \u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff2\">z<span class=\"_ _4\"></span>akup informacji g<span class=\"_ _4\"></span>eologicznych,<span class=\"_ _4\"></span> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff2\">wykonani<span class=\"_ _4\"></span>e dokumen<span class=\"_ _4\"></span>tacji ge<span class=\"_ _4\"></span>ologicznej i jej z<span class=\"_ _4\"></span>atwierdzen<span class=\"_ _4\"></span>ie, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff2\">wykonani<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>oceny <span class=\"_ _0\"></span>ekonomiczn<span class=\"_ _4\"></span>o-<span class=\"ff3\">technicznej <span class=\"_ _0\"></span>zasob\u00f3w <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>potrzeb <span class=\"_ _0\"></span>decyzji <span class=\"_ _0\"></span>o <span class=\"_ _1\"> </span>wniosk</span>owanie <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>koncesje <span class=\"_ _0\"></span>na <span class=\"ff3\">eksploatacj<span class=\"_ _4\"></span>\u0119 </span></span></span>g\u00f3rnicz\u0105,<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">koszt<span class=\"_ _4\"></span>y zu\u017cycia ur<span class=\"_ _4\"></span>z\u0105dze\u0144 i spr<span class=\"_ _4\"></span>z\u0119tu (rzeczow<span class=\"_ _4\"></span>e aktywa trwa<span class=\"_ _4\"></span>\u0142e) s\u0142u\u017c\u0105ceg<span class=\"_ _4\"></span>o do prowadz<span class=\"_ _4\"></span>enia prac poszu<span class=\"_ _4\"></span>kiwawczych.<span class=\"ff2\"> </span></span></span>Nak\u0142ady <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>akty<span class=\"_ _3\"></span>wa <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _1\"> </span>poszukiwania <span class=\"_ _0\"></span>i <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>ceny <span class=\"_ _0\"></span>zasob\u00f3w <span class=\"_ _0\"> </span>mineralnych <span class=\"_ _0\"></span>wycenia <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>wysoko\u015bci <span class=\"_ _0\"></span>kosztu <span class=\"_ _1\"> </span>pomniej<span class=\"ff2\">szonego </span>o skumulowane <span class=\"_ _4\"></span>odpisy z <span class=\"ff3\">tytu<span class=\"_ _4\"></span>\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci i ujmuj<span class=\"_ _4\"></span>e si\u0119 je jako<span class=\"_ _4\"></span> warto\u015bci niema<span class=\"_ _4\"></span>terialne ni<span class=\"_ _4\"></span>eoddane do u\u017c<span class=\"_ _4\"></span>ytkowania.<span class=\"ff2\"> </span></span>Testy na utrat\u0119 war<span class=\"_ _4\"></span>to\u015bci na <span class=\"_ _4\"></span>pojedynczej j<span class=\"_ _4\"></span>ednostce (pr<span class=\"_ _4\"></span>ojekcie) Gr<span class=\"_ _4\"></span>upa prz<span class=\"_ _4\"></span>eprowadza obowi\u0105zk<span class=\"_ _4\"></span>owo<span class=\"_ _4\"></span> z chwil\u0105:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff2\">wyka<span class=\"_ _4\"></span>zania <span class=\"ff3\">techniczn<span class=\"_ _4\"></span>ej wykonaln<span class=\"_ _4\"></span>o\u015bci i k<span class=\"_ _4\"></span>omercyjnej z<span class=\"_ _4\"></span>asadno\u015bci wy<span class=\"_ _4\"></span>dobywania z<span class=\"_ _4\"></span>asob\u00f3w mineraln<span class=\"_ _4\"></span>ych, <span class=\"_ _4\"></span>oraz<span class=\"ff2\"> </span></span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">gdy <span class=\"_ _3\"></span>fakty <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>okoliczno\u015bci <span class=\"_ _3\"></span>wskazuj\u0105, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _f\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>bilansowa <span class=\"_ _f\"></span>aktyw\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _f\"></span>poszukiwania <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>ceny<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>zasob\u00f3w <span class=\"_ _f\"></span>mineralny<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span> </span></span>mo\u017ce przewy\u017csz<span class=\"_ _4\"></span>a\u0107 ich wart<span class=\"_ _4\"></span>o\u015b\u0107 odzyskiwaln\u0105.<span class=\"ff2\"> </span>Ewentualne <span class=\"_ _0\"></span><span class=\"ff3\">odpisy <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _2\"> </span>przed <span class=\"_ _0\"></span>dokonaniem <span class=\"_ _0\"></span>przeklasyfikowa<span class=\"_ _4\"></span>nia <span class=\"_ _1\"> </span>wynikaj\u0105cego <span class=\"_ _0\"></span>z <span class=\"_ _1\"> </span>wykazania <span class=\"_ _0\"></span>technicznej <span class=\"_ _1\"> </span>wykonalno<span class=\"_ _4\"></span>\u015bci </span>i <span class=\"ff3\">ekonomiczn<span class=\"_ _4\"></span>ej zasadno\u015bci wyd<span class=\"_ _4\"></span>obywania za<span class=\"_ _4\"></span>sob\u00f3w min<span class=\"_ _4\"></span>eralnych. <span class=\"ff2\"> </span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania,  za\u0142<span class=\"_ _4\"></span>o\u017cenia i <span class=\"_ _4\"></span>os\u0105dy<span class=\"ff1\"> </span>Wa\u017cne  oszacowania  i  za\u0142o\u017cenia  dotycz\u0105ce  utraty  warto\u015bci  rzeczowych  i  niematerialn<span class=\"_ _4\"></span>ych  aktyw\u00f3w <span class=\"_ _10\"> </span>trwa\u0142ych  g\u00f3rniczych i <span class=\"ff3\">hutniczych z<span class=\"_ _4\"></span>osta\u0142y zaprez<span class=\"_ _4\"></span>entowane w <span class=\"_ _4\"></span>Nocie 3.<span class=\"ff2\"> </span></span>Warto\u015b\u0107 netto <span class=\"_ _3\"></span>rzecz<span class=\"_ _4\"></span>owych aktyw\u00f3w g\u00f3rniczych <span class=\"_ _3\"></span>i hutniczych podlegaj\u0105cych amortyzacji metod\u0105 natura<span class=\"_ _3\"></span>ln\u0105 wynios\u0142a na <span class=\"_ _3\"></span>dzie\u0144 31<span class=\"ls0\"> grudnia </span>2023<span class=\"ls0\"> r<span class=\"_ _4\"></span>. 1 <span class=\"lse\">156 </span>mln <span class=\"ff3\">PLN (na dzie\u0144 31</span> gr<span class=\"_ _4\"></span>udnia 20<span class=\"lse\">22</span> r<span class=\"_ _4\"></span>. 1 694 mln <span class=\"_ _4\"></span>PLN). </span>Rzeczowe i <span class=\"_ _4\"></span>niematerialne <span class=\"_ _4\"></span>aktywa g\u00f3rnic<span class=\"_ _4\"></span>ze i hutni<span class=\"_ _4\"></span>cze<span class=\"ff2 fc0\"> </span>Rzeczowe aktywa trwa\u0142e<span class=\"ff1\"> </span>Warto\u015bci niematerialne<span class=\"ff1\"> </span>Budynki, budowle i grunty Urz\u0105dzenia techniczne, maszyny, \u015brodki transportu i inne \u015brodki trwa\u0142e<span class=\"ff1\"> </span>\u015arodki trwa\u0142e w budowie Prawa do wody Aktywa z tytu\u0142u poszukiwania i oceny zasob\u00f3w mineralnych Pozosta\u0142e<span class=\"ff1\"> </span>Razem Stan na 01.01.2022 Warto\u015b\u0107 brutto<span class=\"ff2\"> </span>21 852 16 851 5 791  <span class=\"ls8\">253</span> 3 095 1 295 49 137 Umorzenie (10 438) (8 859) - - - ( 333) (19 630) Odpisy z tytu\u0142u utraty warto\u015bci<span class=\"ff2\"> </span>(2 766) ( 806) ( 61) ( 186) (1 664) ( 25) (5 508) Warto\u015b\u0107 ksi\u0119gowa netto, z tego:<span class=\"ff1\"> </span>8 648 7 186 5 730  <span class=\"ls34\">67</span> 1 431  <span class=\"ls34\">937</span> 23 999 \u015brodki trwa\u0142e w\u0142asne i warto\u015bci niematerialne, z tego:<span class=\"ff2\"> </span>8 191 7 152 5 730  <span class=\"ls34\">67</span> 1 431  <span class=\"ls34\">937</span> 23 508    <span class=\"ff3\">wykazane w ramach aktyw\u00f3w przeznaczonych do sprzeda\u017cy </span>    (grupa zbycia) - - - -  <span class=\"ls8\">119</span> -  <span class=\"ls8\">119</span>    <span class=\"ff3\">wykazane jako \u201erze</span>czowe i niematerialne aktywa     <span class=\"ff3\">g\u00f3rnicze i hutnicze\"</span> 8 191 7 152 5 730  <span class=\"ls8\">67</span> 1 312  <span class=\"ls8\">937</span> 23 389 \u015brodki trwa\u0142e w leasingu (prawo do u\u017cytkowania)<span class=\"ff2\"> </span> <span class=\"ls34\">457</span>  <span class=\"ls34\">34</span> - - - -  <span class=\"ls34\">491</span> Zmiany w roku 2022 netto Rozliczenie \u015brodk\u00f3w trwa\u0142ych w budowie<span class=\"ff2\"> </span> <span class=\"ls8\">691</span> 1 750 (2 441) - - - - Zakup  - - 1 901  4  <span class=\"ls8\">114</span>  <span class=\"ls8\">18</span> 2 037 Leasing - <span class=\"ff3\">nowe umowy, modyfikacje um\u00f3w</span>  <span class=\"ls8\">133</span>  <span class=\"ls8\">12</span> - - - -  <span class=\"ls34\">145</span> Koszty usuwania nadk\u0142adu w kopalniach odkrywkowych<span class=\"ff2\"> </span> <span class=\"ls8\">367</span> - - - - -  <span class=\"ls34\">367</span> Wytworzenie we w\u0142asnym zakresie<span class=\"ff2\"> </span>- - 1 027 -  <span class=\"ls8\">68</span>  2 1 097 Kwota aktywowanych koszt\u00f3w finansowania zewn\u0119trznego<span class=\"ff2\"> </span>- -  <span class=\"ls8\">182</span> -  <span class=\"ls8\">42</span>  2  <span class=\"ls34\">226</span> Nota 9.4 Zmiana stanu <span class=\"ff3\">wysoko\u015bci  rezerwy na koszty likwidacji zak\u0142ad\u00f3w </span>g\u00f3rniczych i sk\u0142adowisk odpad\u00f3w<span class=\"ff2\"> </span>( 42) - - - - - ( 42) Nota 4.1 Amortyzacja, z tego: ( 784) (1 239) - - - ( 20) (2 043) dot. \u015brodk\u00f3w trwa\u0142ych w\u0142asnych i warto\u015bci <span class=\"ff2\">niematerialnych </span>( 756) (1 230) - - - ( 20) (2 006) dot. \u015brodk\u00f3w trwa\u0142ych w leasingu (prawa do u\u017cytkowania)<span class=\"ff2\"> </span>( 28) ( 9) - - - - ( 37) Nota 4.4 (Utworzenie)/ odwr\u00f3cenie odpis\u00f3w z tytu\u0142u utraty warto\u015bci <span class=\"ff2\"> </span>- ( 7) ( 6) - ( 55) ( 2) ( 70) dot. \u015brodk\u00f3w trwa\u0142ych w\u0142asnych i warto\u015bci niematerialnych<span class=\"ff2\"> </span>- ( 7) ( 6) - ( 55) ( 2) ( 70) dot. \u015brodk\u00f3w trwa\u0142ych w leasingu (prawa do u\u017cytkowania)<span class=\"ff2\"> </span>- - - - - - - R\u00f3\u017cnice kursowe z przeliczenia sprawozda\u0144 jednostek <span class=\"ff2\"> </span>o walucie funkcjonalnej innej ni\u017c PLN<span class=\"ff2\"> </span> <span class=\"ls8\">77</span>  <span class=\"ls8\">51</span>  <span class=\"ls8\">40</span>  6  <span class=\"ls8\">108</span>  2  <span class=\"ls34\">284</span> Likwidacja, sprzeda\u017c, darowizny i nieodp\u0142atne przekazanie<span class=\"ff2\"> </span>( 5) ( 40) ( 19) - - ( 5) ( 69) Rozliczenie ze <span class=\"ff3\">\u015brodk\u00f3w trwa\u0142ych w budowie na warto\u015bci </span>niematerialne - - ( 38) - - - ( 38) Stan na dzie\u0144 utraty kontroli nad jednostk\u0105 zale\u017cn\u0105<span class=\"ff2\"> </span>- - - - ( 125) - ( 125) Przesuni\u0119cie z rzeczowych aktyw\u00f3w g\u00f3rniczych i hutniczych na pozosta\u0142e aktywa rzeczowe<span class=\"ff2\"> </span>- - ( 197) - - - ( 197) Inne zmiany ( 3) ( 24) ( 56) ( 4)  <span class=\"ls8\">94</span>  <span class=\"ls8\">88</span>  <span class=\"ls34\">95</span> Stan na 31.12.2022 Warto\u015b\u0107<span class=\"ff2\"> brutto </span>23 383 17 466 6 147  <span class=\"ls8\">274</span> 3 480 1 411 52 161 Umorzenie (11 463) (9 449) - - - ( 362) (21 274) Odpisy z tytu\u0142u utraty warto\u015bci<span class=\"ff2\"> </span>(2 838) ( 328) ( 24) ( 201) (1 803) ( 27) (5 221) Warto\u015b\u0107 ksi\u0119gowa netto, z tego:<span class=\"ff1\"> </span>9 082 7 689 6 123  <span class=\"ls34\">73</span> 1 677 1 022 25 666 \u015brodki trwa\u0142e w\u0142asne i warto\u015bci niematerialne<span class=\"ff2\"> </span>8 521 7 652 6 123  <span class=\"ls34\">73</span> 1 677 1 022 25 068 \u015brodki trwa\u0142e w leasingu (prawo do u\u017cytkowania)<span class=\"ff2\"> </span> <span class=\"ls34\">561</span>  <span class=\"ls34\">37</span> - - - -  <span class=\"ls34\">598</span> Stan na 31.12.2022 Warto\u015b\u0107 brutto<span class=\"ff2\"> </span>23 383 17 466 6 147  <span class=\"ls8\">274</span> 3 480 1 411 52 161 Umorzenie (11 463) (9 449) - - - ( 362) (21 274) Odpisy z tytu\u0142u utraty warto\u015bci<span class=\"ff2\"> </span>(2 838) ( 328) ( 24) ( 201) (1 803) ( 27) (5 221) Warto\u015b\u0107 ksi\u0119gowa netto, z tego:<span class=\"ff1\"> </span>9 082 7 689 6 123  <span class=\"ls34\">73</span> 1 677 1 022 25 666 \u015brodki trwa\u0142e w\u0142asne i warto\u015bci niematerialne<span class=\"ff2\"> </span>8 521 7 652 6 123  <span class=\"ls34\">73</span> 1 677 1 022 25 068 \u015brodki trwa\u0142e w leasingu (prawo do u\u017cytkowania)<span class=\"ff2\"> </span> <span class=\"ls34\">561</span>  <span class=\"ls34\">37</span> - - - -  <span class=\"ls34\">598</span> Zmiany w roku 2023 netto Rozliczenie \u015brodk\u00f3w trwa\u0142ych w budowie<span class=\"ff2\"> </span>1 392 2 110 (3 502) ( 2) -  2 - Zakup  - - 2 313  2  <span class=\"ls8\">167</span>  <span class=\"ls8\">91</span> 2 573 Leasing - <span class=\"ff3\">nowe umowy, modyfikacje um\u00f3w, inne zmiany</span>  <span class=\"ls8\">11</span>  <span class=\"ls8\">53</span> - - - -  <span class=\"ls34\">64</span> Koszty usuwania nadk\u0142adu w kopalniach odkrywkowych<span class=\"ff2\"> </span> <span class=\"ls8\">174</span> - - - - -  <span class=\"ls34\">174</span> Wytworzenie we w\u0142asnym zakresie<span class=\"ff2\"> </span>- - 1 290 -  <span class=\"ls8\">110</span>  2 1 402 Kwota aktywowanych koszt\u00f3w finansowania zewn\u0119trznego<span class=\"ff2\"> </span>- -  <span class=\"ls8\">177</span> -  <span class=\"ls8\">69</span>  1  <span class=\"ls34\">247</span> Nota 9.4 Zmiana stanu wysoko\u015bci  rezerwy na koszty likwidacji zak\u0142ad\u00f3w g\u00f3rniczych i sk\u0142adowisk odpad\u00f3w<span class=\"ff2\"> </span> <span class=\"ls8\">100</span> - - - - -  <span class=\"ls34\">100</span> Nota 4.1 Amortyzacja, z tego: ( 898) (1 369) - - - ( 29) (2 296) dot. \u015brodk\u00f3w trwa\u0142ych w\u0142asnych i warto\u015bci niematerialnych<span class=\"ff2\"> </span>( 855) (1 348) - - - ( 29) (2 232) dot. \u015brodk\u00f3w trwa\u0142ych w leasingu (prawa do u\u017cytkowania)<span class=\"ff2\"> </span>( 43) ( 21) - - - - ( 64) Nota 4.4 (Utworzenie) / odwr\u00f3cenie odpis\u00f3w z tytu\u0142u utraty warto\u015bci, z tego:<span class=\"ff2\"> </span>(1 542) (1 109) ( 946)  <span class=\"ls8\">23</span> ( 365) ( 43) (3 982) dot. \u015brodk\u00f3w trwa\u0142ych w\u0142asnych i warto\u015bci niematerialnych<span class=\"ff2\"> </span>(1 453) (1 103) ( 946)  <span class=\"ls8\">23</span> ( 365) ( 43) (3 887) dot. \u015brodk\u00f3w trwa\u0142ych w leasingu (prawa do u\u017cytkowa<span class=\"ff2\">nia) </span>( 89) ( 6) - - - - ( 95) R\u00f3\u017cnice kursowe z przeliczenia sprawozda\u0144 jednostek <span class=\"ff2\"> </span>o walucie funkcjonalnej innej ni\u017c PLN<span class=\"ff2\"> </span>( 82) ( 93) ( 48) ( 7) ( 154) - ( 384) Likwidacja, sprzeda\u017c, darowizny i nieodp\u0142atne przekazanie<span class=\"ff2\"> </span>( 7) ( 30) ( 5) - - ( 10) ( 52) Inne zmiany  4  <span class=\"ls8\">14</span> ( 103) ( 1)  <span class=\"ls8\">34</span>  <span class=\"ls8\">35</span> ( 17) Stan na 31.12.2023 Warto\u015b\u0107 brutto<span class=\"ff2\"> </span>23 887 18 503 6 265  <span class=\"ls8\">245</span> 3 541 1 493 53 934 Umorzenie (11 688) (9 890) - - - ( 354) (21 932) Odpisy z tytu\u0142u utraty warto\u015bci<span class=\"ff2\"> </span>(3 965) (1 348) ( 966) ( 157) (2 003) ( 68) (8 507) Warto\u015b\u0107 ksi\u0119gowa netto, z tego:<span class=\"ff1\"> </span>8 234 7 265 5 299  <span class=\"ls34\">88</span> 1 538 1 071 23 495 \u015brodki trwa\u0142e w\u0142asne i warto\u015bci niematerialne<span class=\"ff2\"> </span>7 794 7 202 5 299  <span class=\"ls34\">88</span> 1 538 1 071 22 992 \u015brodki trwa\u0142e w leasingu (prawo do u\u017cytkowania)<span class=\"ff2\"> </span> <span class=\"ls34\">440</span>  <span class=\"ls34\">63</span> - - - -  <span class=\"ls34\">503</span> Nota 9.1.1 Rz<span class=\"_ _4\"></span>eczowe aktyw<span class=\"_ _4\"></span>a trwa\u0142e g\u00f3rnic<span class=\"_ _4\"></span>ze i hutnicze \u2013<span class=\"ff1\"> </span>i<span class=\"_ _4\"></span>stotne \u015brodki <span class=\"_ _4\"></span>trwa\u0142e w <span class=\"_ _4\"></span>budowie<span class=\"ff1\"> </span>Stan na  31.12.2023 Stan na  31.12.2022<span class=\"_ _4\"></span> Program Ud<span class=\"_ _4\"></span>ost\u0119pnienie Z<span class=\"_ _4\"></span>\u0142o\u017ca<span class=\"ff2\"> </span>3 449 3 318 Budowa szybu SW<span class=\"_ _4\"></span>-4  <span class=\"lse\">625</span>  <span class=\"lse\">589</span> Uzbrojenie R<span class=\"_ _4\"></span>ejon\u00f3w G\u00f3rnicz<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span> <span class=\"lse\">233</span>  <span class=\"lse\">163</span> Dzia\u0142alno\u015b\u0107 inw<span class=\"_ _4\"></span>estycyjna zwi\u0105<span class=\"_ _4\"></span>zana z <span class=\"_ _4\"></span>rozbudow\u0105 i ekspl<span class=\"_ _4\"></span>oatacj\u0105 Obiektu Unieszkodliwiania<span class=\"_ _4\"></span> Odpad<span class=\"_ _4\"></span>\u00f3w Wydobywczych <span class=\"_ _4\"></span>\u017belazny M<span class=\"_ _4\"></span>ost<span class=\"ff2\"> </span> <span class=\"lse\">173</span>  <span class=\"lse\">280</span> Rozbudowa sieci rur<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>ci\u0105g\u00f3w w <span class=\"_ _4\"></span>oddzia\u0142ach g<span class=\"_ _4\"></span>\u00f3rniczych <span class=\"ff2\"> </span> <span class=\"lse\">95</span>  <span class=\"lse\">52</span> Zakup masz<span class=\"_ _4\"></span>yn g\u00f3rniczych<span class=\"ff2\"> </span> <span class=\"lse\">70</span>  <span class=\"lse\">36</span> Budowa przen<span class=\"_ _4\"></span>o\u015bnik\u00f3w O/Z<span class=\"_ _4\"></span>GL<span class=\"ff2\"> </span> <span class=\"lse\">67</span>  <span class=\"lse\">74</span> Pompownia Dam\u00f3<span class=\"_ _4\"></span>wka<span class=\"ff2\"> </span>wraz <span class=\"_ _4\"></span>z ruroci\u0105giem w<span class=\"_ _4\"></span>ody zwrotne<span class=\"_ _4\"></span>j w Zak\u0142adzie Hydrotechnicznym<span class=\"_ _4\"></span>  <span class=\"lse\">36</span>  <span class=\"lse\">145</span> BAT As-<span class=\"ff3\">Instalacja d<span class=\"_ _4\"></span>o usuwania a<span class=\"_ _4\"></span>rsenu i <span class=\"_ _4\"></span>rt\u0119ci z gaz<span class=\"_ _4\"></span>\u00f3w przed instala<span class=\"_ _4\"></span>cj\u0105 </span>Solinox  1  <span class=\"lse\">117</span> Nota 9.1.2 Aktyw<span class=\"_ _4\"></span>a z tytu\u0142u p<span class=\"_ _4\"></span>oszukiwania i <span class=\"_ _4\"></span>oceny zasob<span class=\"_ _4\"></span>\u00f3w mineralnych<span class=\"ff1\"> </span>Istotne <span class=\"ff3\">nak\u0142ady <span class=\"_ _4\"></span>na poszukiwani<span class=\"_ _4\"></span>e i ocen<span class=\"_ _4\"></span>\u0119 zasob\u00f3w min<span class=\"_ _4\"></span>eralnych pr<span class=\"_ _4\"></span>zedstawion<span class=\"_ _4\"></span>o w poni\u017cszej tab<span class=\"_ _4\"></span>eli.<span class=\"ff2\"> </span></span>Segment operacyjny Opis Stan na 31.12.2<span class=\"_ _4\"></span>023 Stan na 31.12.2<span class=\"_ _4\"></span>022 Warto\u015b\u0107 brutto Odpisy  z tytu\u0142u utraty warto\u015bci<span class=\"ff1\"> </span>Warto\u015b\u0107 brutto Odpisy  z tytu\u0142u utraty warto\u015bci<span class=\"ff1\"> </span>KGHM INTERNATIONAL <span class=\"_ _4\"></span>LTD. Nak\u0142ady zwi\u0105z<span class=\"_ _4\"></span>ane z pracam<span class=\"_ _4\"></span>i eksploracy<span class=\"_ _4\"></span>jnymi, g\u0142\u00f3wnie w<span class=\"ff2\"> ram<span class=\"_ _4\"></span>ach projektu Vic<span class=\"_ _4\"></span>toria </span>po\u0142o\u017conego w <span class=\"_ _4\"></span>Zag\u0142\u0119biu Sudb<span class=\"_ _4\"></span>ury w<span class=\"ff2\"> Kanadzie<span class=\"_ _4\"></span> </span>2 164 1 102 2 192  <span class=\"lse\">832</span> KGHM INTERNATIONAL <span class=\"_ _4\"></span>LTD. Nak\u0142ady zwi\u0105z<span class=\"_ _4\"></span>ane z pracam<span class=\"_ _4\"></span>i eksploracy<span class=\"_ _4\"></span>jnymi <span class=\"ff2\"> </span>w ramach <span class=\"_ _4\"></span>projektu Ajax  <span class=\"lse\">614</span>  <span class=\"lse\">614</span>  <span class=\"lse\">671</span>  <span class=\"lse\">671</span> Nota 9.1.3 Wyd<span class=\"_ _4\"></span>atki zwi\u0105z<span class=\"_ _4\"></span>ane z aktywami<span class=\"_ _4\"></span> g\u00f3rniczymi i <span class=\"_ _4\"></span>hutnicz<span class=\"_ _4\"></span>ymi<span class=\"ff1\"> </span>od 01.01.202<span class=\"_ _4\"></span>3  do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2  do 31.12.202<span class=\"_ _4\"></span>2 Zakup (2 573) (2 037) Maj\u0105tek trwa\u0142y <span class=\"_ _4\"></span>wytworzony w<span class=\"_ _4\"></span>e w\u0142asnym zakr<span class=\"_ _4\"></span>esie<span class=\"ff2\"> </span>(1 402) (1 097) Koszty usuwania <span class=\"_ _4\"></span>nadk\u0142adu w k<span class=\"_ _4\"></span>opalniach <span class=\"_ _4\"></span>odkrywkowych <span class=\"_ _4\"></span><span class=\"ff2\"> </span>( 174) ( 367) Koszty finans<span class=\"_ _4\"></span>owania zewn\u0119trzn<span class=\"_ _4\"></span>ego<span class=\"ff2\"> </span>( 247) ( 226) Zmiana stanu <span class=\"_ _4\"></span>zobowi\u0105za\u0144 z<span class=\"_ _4\"></span> tytu\u0142u na<span class=\"_ _4\"></span>bycia<span class=\"ff2\"> </span> <span class=\"lse\">229</span> ( 21) Pozosta\u0142e<span class=\"ff2\"> </span> <span class=\"lse\">55</span>  <span class=\"lse\">70</span> Razem* (4 112) (3 678) *W tym wydatki zwi<span class=\"_ _3\"></span>\u0105zane z aktywami s\u0142u\u017c\u0105<span class=\"_ _3\"></span>cymi poszukiwaniu i o<span class=\"_ _3\"></span>cenie zasob\u00f3w mineralnych<span class=\"_ _3\"></span> w kwocie<span class=\"_ _3\"></span><span class=\"ff6\"> <span class=\"ls2f\">340</span> mln PLN (w 20<span class=\"ls2f\">22</span> <span class=\"ls3e\">r.</span> <span class=\"ls2f\">159</span> ml<span class=\"_ _3\"></span>n PLN).</span><span class=\"ff6\"> </span>Nota 9.2 Poz<span class=\"_ _4\"></span>osta\u0142e aktyw<span class=\"_ _4\"></span>a rzeczowe i ni<span class=\"_ _4\"></span>ematerialne<span class=\"ff1\"> </span>Zasady <span class=\"ff4\">rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></span>Pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _11\"> </span>rzeczowe <span class=\"_ _15\"> </span>aktywa <span class=\"_ _11\"> </span></span>trwa\u0142e<span class=\"ff2\"> <span class=\"_ _15\"> </span></span>wycenia <span class=\"_ _11\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>cenie <span class=\"_ _11\"> </span>nabycia/koszc<span class=\"ff2\">ie <span class=\"_ _15\"> </span>wytworzenia <span class=\"_ _11\"> </span>pomniejszonych <span class=\"_ _11\"> </span>o skumulowan</span>\u0105<span class=\"ff2\"> </span>amortyzac<span class=\"ff3\">j\u0119 <span class=\"_ _3\"></span>(umorz<span class=\"_ _4\"></span>enie)<span class=\"ff2\"> <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>skumulowane <span class=\"_ _3\"></span></span>odpisy <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u <span class=\"_ _3\"></span>utraty warto\u015bci.<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>Odpis\u00f3w <span class=\"_ _3\"></span>amortyzac<span class=\"_ _4\"></span>yjnych <span class=\"_ _3\"></span>dokonuj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>metod\u0105<span class=\"_ _3c\"> </span></span><span class=\"ff3\"> </span>liniow\u0105. <span class=\"ff2\"> </span>Dla poszczeg<span class=\"_ _4\"></span>\u00f3lnych grup \u015bro<span class=\"_ _4\"></span>dk\u00f3w trwa\u0142ych pr<span class=\"_ _4\"></span>zyj\u0119to <span class=\"_ _4\"></span>okresy u\u017cytk<span class=\"_ _4\"></span>owania w na<span class=\"_ _4\"></span>st\u0119puj\u0105cych pr<span class=\"_ _4\"></span>zedzia\u0142ach:<span class=\"ff2\"> </span>Grupa Ca\u0142kowity okres u<span class=\"ff3\">\u017cytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span>Budynki i budow<span class=\"_ _4\"></span>le 25<span class=\"ls0\">-60 lat </span>Urz\u0105dzenia technicz<span class=\"_ _4\"></span>ne i <span class=\"ff2\">masz<span class=\"_ _4\"></span>yny </span>4-15 lat \u015arodki transport<span class=\"_ _4\"></span>u<span class=\"ff2\"> </span>3-14 lat Inne \u015brodki trwa\u0142<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span>5-10 lat<span class=\"_ _3c\"> </span> Warto\u015bci <span class=\"_ _14\"> </span>niematerialn<span class=\"_ _4\"></span>e <span class=\"_ _14\"> </span>wykazane <span class=\"_ _14\"> </span>jako <span class=\"_ _14\"> </span>\u201epozosta\u0142e <span class=\"_ _15\"> </span>warto\u015bci <span class=\"_ _14\"> </span>niematerialne\u201d <span class=\"_ _14\"> </span>obejmuj\u0105 <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>szczeg\u00f3ln<span class=\"_ _4\"></span>o\u015bci: <span class=\"_ _14\"> </span>nabyte<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _14\"> </span>prawa </span>maj\u0105tkowe  nie<span class=\"_ _3\"></span>zwi\u0105za<span class=\"_ _4\"></span>ne <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>dzia\u0142alno\u015bci\u0105 <span class=\"_ _10\"> </span>g\u00f3rnicz\u0105 <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>oprogramowanie <span class=\"_ _19\"> </span>komputerowe <span class=\"_ _10\"> </span>oraz <span class=\"_ _10\"> </span>prawa <span class=\"_ _10\"> </span>do <span class=\"_ _10\"> </span>emisji <span class=\"_ _10\"> </span>CO<span class=\"_ _3c\"> </span>2 <span class=\"_ _10\"> </span>(polityka rachunkowo\u015bci  w <span class=\"_ _11\"> </span>tym <span class=\"_ _10\"> </span>zakresie <span class=\"_ _10\"> </span>przedstawiona <span class=\"_ _10\"> </span>jest <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>Nocie <span class=\"_ _10\"> </span>9.8). <span class=\"_ _11\"> </span>Aktywa <span class=\"_ _10\"> </span>te <span class=\"_ _11\"> </span>wycenia <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>cenie <span class=\"_ _11\"> </span>nabycia <span class=\"_ _19\"> </span>lub <span class=\"_ _11\"> </span>koszcie wytworzenia p<span class=\"_ _4\"></span>omniejszonych <span class=\"_ _4\"></span>o skumulowan<span class=\"_ _4\"></span>e odpisy a<span class=\"_ _4\"></span>mortyzac<span class=\"_ _4\"></span>yjne i <span class=\"ff3\">skumulowane <span class=\"_ _4\"></span>odpisy z<span class=\"_ _4\"></span> tytu\u0142u utr<span class=\"_ _4\"></span>aty warto\u015bci.<span class=\"ff2\"> </span></span>Odpis\u00f3w  amortyzacyjnych  od <span class=\"_ _12\"> </span>warto\u015bci  niemateria<span class=\"_ _4\"></span>lnych  dokonuje  si\u0119  metod\u0105  liniow\u0105,<span class=\"_ _4\"></span>  przez  okres  ich  przewidywaneg<span class=\"_ _4\"></span>o u\u017cytkowania. Dla <span class=\"_ _4\"></span>g\u0142\u00f3wnych <span class=\"_ _4\"></span>grup warto\u015bci <span class=\"_ _4\"></span>niematerialn<span class=\"_ _4\"></span>ych okres<span class=\"ff2\"> </span>u\u017cytko<span class=\"_ _4\"></span>wania wyn<span class=\"_ _4\"></span>osi:<span class=\"ff2\"> </span>Grupa               <span class=\"_ _4\"></span>        <span class=\"ff3\">Ca\u0142kowity okre<span class=\"_ _4\"></span>s <span class=\"ff2\"> </span></span>             <span class=\"_ _4\"></span>        <span class=\"ff3\">u\u017cytkowania</span> Nabyte prawa m<span class=\"_ _4\"></span>aj\u0105tkowe niezwi\u0105zane z dz<span class=\"_ _4\"></span>ia\u0142alno\u015bci\u0105 <span class=\"_ _4\"></span>g\u00f3rnicz\u0105<span class=\"ff2\"> </span>5-50 lat Oprogramowanie k<span class=\"_ _4\"></span>omputer<span class=\"_ _4\"></span>owe 2-5 lat Inne warto\u015bci ni<span class=\"_ _4\"></span>ematerialn<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>40<span class=\"ls0\">-50 lat<span class=\"_ _3c\"> </span></span><span class=\"ls0\"> </span><div class=\"c w42 h4b gs16cf\"><div class=\"t m0 x2d h18 yfa4 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h8 yfa5 ff4 fs6 fc2 sc0 ls0 ws0\">Pozosta\u0142e aktyw<span class=\"_ _4\"></span>a rzecz<span class=\"_ _4\"></span>owe i niematerialn<span class=\"_ _4\"></span>e<span class=\"ff1\"> </span></div><div class=\"t m0 x2d h42 yb3d ff2 fsc fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w2f6 h12 gs16d0\"><div class=\"t m0 x4b h5 y179 ff1 fs3 fc2 sc0 ls0 ws0\"> <span class=\"ff4\">Rzeczowe aktywa t<span class=\"_ _3\"></span>rwa\u0142e </span> </div></div><div class=\"c w2f8 h1c4 gs16d1\"><div class=\"t m0 x52 h5 ye4c ff1 fs3 fc2 sc0 ls0 ws0\"> Budynki, </div><div class=\"t m0 x17 h5 y8eb ff1 fs3 fc2 sc0 ls0 ws0\">budowle  </div><div class=\"t m0 x22 h5 y2fd ff1 fs3 fc2 sc0 ls0 ws0\">i grunty </div></div><div class=\"c w50 h1c4 gs16d2\"><div class=\"t m0 x4a h5 yfa8 ff1 fs3 fc2 sc0 ls0 ws0\"> <span class=\"ff4\">Urz\u0105dzenia </span></div><div class=\"t m0 x49 h5 yfa9 ff1 fs3 fc2 sc0 ls0 ws0\">techniczne, </div><div class=\"t m0 x39 h5 y2ca ff4 fs3 fc2 sc0 ls0 ws0\">maszyny, \u015brodki </div><div class=\"t m0 x5a h5 y5db ff1 fs3 fc2 sc0 ls0 ws0\">transportu<span class=\"_ _3\"></span> </div><div class=\"t m0 x21 h5 yfc ff4 fs3 fc2 sc0 ls0 ws0\">i inne \u015brodki </div><div class=\"t m0 x81 h5 y10 ff4 fs3 fc2 sc0 ls0 ws0\">trwa\u0142e <span class=\"ff1\"> </span></div></div><div class=\"c w50 h1c4 gs16d3\"><div class=\"t m0 x75 h5 y2ca ff1 fs3 fc2 sc0 ls0 ws0\"> <span class=\"ff4\">\u015arodki trwa\u0142e <span class=\"_ _3\"></span></span> </div><div class=\"t m0 x5a h5 y5db ff1 fs3 fc2 sc0 ls0 ws0\">w budowie<span class=\"_ _3\"></span> </div></div><div class=\"c w50 h1c4 gs16d4\"><div class=\"t m0 x83 h5 y2ca ff4 fs3 fc2 sc0 ls0 ws0\">Warto\u015bci </div><div class=\"t m0 x67 h5 y5db ff1 fs3 fc2 sc0 ls0 ws0\">niematerialne<span class=\"_ _3\"></span> </div></div><div class=\"c w50 h1c4 gs16d5\"><div class=\"t m0 x18 h5 y8eb ff1 fs3 fc2 sc0 ls0 ws0\"> Razem  </div></div><div class=\"c w2f5 h44 gs16d6\"><div class=\"t m0 x11 h5 yf7 ff1 fs3 fc2 sc0 ls0 ws0\">Stan na 01.01.202<span class=\"_ _3\"></span>2 </div></div><div class=\"c w2f5 h44 gs16d7\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 bru<span class=\"_ _3\"></span>tto <span class=\"ff2\"> </span></div></div><div class=\"c w2f8 h44 gs16d8\"><div class=\"t m0 xab h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">2 897 </div></div><div class=\"c w50 h44 gs16d9\"><div class=\"t m0 xab h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">3 058 </div></div><div class=\"c w50 h44 gs16da\"><div class=\"t m0 x6f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">216</span> </div></div><div class=\"c w50 h44 gs16db\"><div class=\"t m0 x6f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">624</span> </div></div><div class=\"c w50 h44 gs16dc\"><div class=\"t m0 xab h5 yf7 ff1 fs3 fc4 sc0 ls3 ws0\">6 795<span class=\"ls0\"> </span></div></div><div class=\"c w2f5 ha6 gs16dd\"><div class=\"t m0 x11 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">Umorzenie  </div></div><div class=\"c w2f8 ha6 gs16de\"><div class=\"t m0 x1f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 993) </div></div><div class=\"c w50 ha6 gs16df\"><div class=\"t m0 x1a h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">(1 676) </div></div><div class=\"c w50 ha6 gs16e0\"><div class=\"t m0 x2f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 ha6 gs16e1\"><div class=\"t m0 x1f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 230) </div></div><div class=\"c w50 ha6 gs16e2\"><div class=\"t m0 x1a h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(2 899) </div></div><div class=\"c w2f5 h2a gs16e3\"><div class=\"t m0 x11 h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">Odpisy z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"ff2\"> </span></div></div><div class=\"c w2f8 h2a gs16e4\"><div class=\"t m0 x1f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 404) </div></div><div class=\"c w50 h2a gs16e5\"><div class=\"t m0 x1f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 258) </div></div><div class=\"c w50 h2a gs16e6\"><div class=\"t m0 x33 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 5) </div></div><div class=\"c w50 h2a gs16e7\"><div class=\"t m0 x1f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 144) </div></div><div class=\"c w50 h2a gs16e8\"><div class=\"t m0 x1f h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">( 811) </div></div><div class=\"c w2f5 h2a gs16e9\"><div class=\"t m0 x11 h5 y486 ff4 fs3 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 ksi\u0119gowa<span class=\"_ _3\"></span> netto, z tego:<span class=\"ff1\"> </span></div></div><div class=\"c w2f8 h2a gs16ea\"><div class=\"t m0 xab h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">1 500<span class=\"ls0\"> </span></div></div><div class=\"c w50 h2a gs16eb\"><div class=\"t m0 xab h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">1 124<span class=\"ls0\"> </span></div></div><div class=\"c w50 h2a gs16ec\"><div class=\"t m0 x6f h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">211</span> </div></div><div class=\"c w50 h2a gs16ed\"><div class=\"t m0 x6f h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">250</span> </div></div><div class=\"c w50 h2a gs16ee\"><div class=\"t m0 xab h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">3 085<span class=\"ls0\"> </span></div></div><div class=\"c w2f5 h12 gs16ef\"><div class=\"t m0 x1b h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">\u015brodki trwa\u0142e w\u0142asn<span class=\"_ _3\"></span>e i warto\u015bci niemat<span class=\"_ _3\"></span>erialne, z tego:<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2f8 h12 gs16f0\"><div class=\"t m0 xab h5 y179 ff1 fs3 fc0 sc0 ls3 ws0\">1 334<span class=\"ls0\"> </span></div></div><div class=\"c w50 h12 gs16f1\"><div class=\"t m0 xab h5 y179 ff1 fs3 fc0 sc0 ls3 ws0\">1 078<span class=\"ls0\"> </span></div></div><div class=\"c w50 h12 gs16f2\"><div class=\"t m0 x6f h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">211</span> </div></div><div class=\"c w50 h12 gs16f3\"><div class=\"t m0 x6f h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">250</span> </div></div><div class=\"c w50 h12 gs16f4\"><div class=\"t m0 xab h5 y179 ff1 fs3 fc0 sc0 ls3 ws0\">2 873<span class=\"ls0\"> </span></div></div><div class=\"c w2f5 h44 gs16f5\"><div class=\"t m0 x1b h5 y179 ff2 fs3 fc0 sc0 ls3d ws0\">   <span class=\"ff3 ls0\">wykazane w r<span class=\"_ _3\"></span>amach aktyw\u00f3w przezn<span class=\"_ _3\"></span>aczonych do sprzeda\u017cy (grupa <span class=\"_ _3\"></span>zbycia)<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span></div></div><div class=\"c w2f8 h44 gs16f6\"><div class=\"t m0 x6f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">197</span> </div></div><div class=\"c w50 h44 gs16f7\"><div class=\"t m0 x33 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">11</span> </div></div><div class=\"c w50 h44 gs16f8\"><div class=\"t m0 x3f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w50 h44 gs16f9\"><div class=\"t m0 x2f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h44 gs16fa\"><div class=\"t m0 x6f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">210</span> </div></div><div class=\"c w2f5 h44 gs16fb\"><div class=\"t m0 x1b h5 y179 ff2 fs3 fc0 sc0 ls3d ws0\">   <span class=\"ff3 ls0\">wykazane jako \u201ep<span class=\"_ _3\"></span>ozosta\u0142e aktywa rzec<span class=\"_ _3\"></span>zowe i niematerialne<span class=\"_ _3\"></span>\"<span class=\"ff2\"> </span></span></div></div><div class=\"c w2f8 h44 gs16fc\"><div class=\"t m0 xab h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">1 137 </div></div><div class=\"c w50 h44 gs16fd\"><div class=\"t m0 xab h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">1 067 </div></div><div class=\"c w50 h44 gs16fe\"><div class=\"t m0 x6f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">209</span> </div></div><div class=\"c w50 h44 gs16ff\"><div class=\"t m0 x6f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">250</span> </div></div><div class=\"c w50 h44 gs1700\"><div class=\"t m0 xab h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">2 663 </div></div><div class=\"c w2f5 h44 gs1701\"><div class=\"t m0 x1b h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">\u015brodki trwa\u0142e w leasi<span class=\"_ _3\"></span>ngu (prawo do u\u017cytkowani<span class=\"_ _3\"></span>a), z tego:<span class=\"ff2\"> </span></div></div><div class=\"c w2f8 h44 gs1702\"><div class=\"t m0 x6f h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">166</span> </div></div><div class=\"c w50 h44 gs1703\"><div class=\"t m0 x33 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">46</span> </div></div><div class=\"c w50 h44 gs1704\"><div class=\"t m0 x2f h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h44 gs1705\"><div class=\"t m0 x2f h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h44 gs1706\"><div class=\"t m0 x6f h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">212</span> </div></div><div class=\"c w2f5 h44 gs1707\"><div class=\"t m0 x1b h5 yf7 ff2 fs3 fc0 sc0 ls3d ws0\">   <span class=\"ff3 ls0\">wykazane w r<span class=\"_ _3\"></span>amach aktyw\u00f3w przezn<span class=\"_ _3\"></span>aczonych do sprzeda\u017cy (grupa <span class=\"_ _3\"></span>zbycia)<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span></div></div><div class=\"c w2f8 h44 gs1708\"><div class=\"t m0 x33 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">32</span> </div></div><div class=\"c w50 h44 gs1709\"><div class=\"t m0 x2f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h44 gs170a\"><div class=\"t m0 x2f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h44 gs170b\"><div class=\"t m0 x2f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h44 gs170c\"><div class=\"t m0 x33 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">32</span> </div></div><div class=\"c w2f5 h44 gs170d\"><div class=\"t m0 x1b h5 yf7 ff2 fs3 fc0 sc0 ls3d ws0\">   <span class=\"ff3 ls0\">wykazane jako \u201ep<span class=\"_ _3\"></span>ozosta\u0142e aktywa rzec<span class=\"_ _3\"></span>zowe i niematerialne<span class=\"_ _3\"></span>\"<span class=\"ff2\"> </span></span></div></div><div class=\"c w2f8 h44 gs170e\"><div class=\"t m0 x6f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">134</span> </div></div><div class=\"c w50 h44 gs170f\"><div class=\"t m0 x33 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">46</span> </div></div><div class=\"c w50 h44 gs1710\"><div class=\"t m0 x2f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h44 gs1711\"><div class=\"t m0 x2f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h44 gs1712\"><div class=\"t m0 x6f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">180</span> </div></div><div class=\"c w2f5 ha6 gs1713\"><div class=\"t m0 x11 h5 yf7 ff1 fs3 fc2 sc0 ls0 ws0\">Zmiany w roku 2022<span class=\"_ _3\"></span> netto  </div></div><div class=\"c w2f5 h44 gs1714\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Rozliczenie<span class=\"_ _3\"></span> \u015brodk\u00f3w trwa\u0142ych w budowie <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2f8 h44 gs1715\"><div class=\"t m0 x6f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">267</span> </div></div><div class=\"c w50 h44 gs1716\"><div class=\"t m0 x6f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">284</span> </div></div><div class=\"c w50 h44 gs1717\"><div class=\"t m0 x1f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 551) </div></div><div class=\"c w50 h44 gs1718\"><div class=\"t m0 x2f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h44 gs1719\"><div class=\"t m0 x2f h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2f5 h12 gs171a\"><div class=\"t m0 x11 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">Zakup   </div></div><div class=\"c w2f8 h12 gs171b\"><div class=\"t m0 x2f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h12 gs171c\"><div class=\"t m0 x2f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h12 gs171d\"><div class=\"t m0 x6f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">218</span> </div></div><div class=\"c w50 h12 gs171e\"><div class=\"t m0 x6f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">107</span> </div></div><div class=\"c w50 h12 gs171f\"><div class=\"t m0 x6f h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">325</span> </div></div><div class=\"c w2f5 h12 gs1720\"><div class=\"t m0 x11 h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">Wytworzenie we w\u0142asny<span class=\"_ _3\"></span>m zakresie <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2f8 h12 gs1721\"><div class=\"t m0 x2f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h12 gs1722\"><div class=\"t m0 x2f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h12 gs1723\"><div class=\"t m0 x6f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">111</span> </div></div><div class=\"c w50 h12 gs1724\"><div class=\"t m0 x2f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h12 gs1725\"><div class=\"t m0 x6f h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">111</span> </div></div><div class=\"c w2f5 h12 gs1726\"><div class=\"t m0 x11 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">Leasing - <span class=\"ff3\">nowe<span class=\"_ _3\"></span> umowy, modyfikacje um\u00f3w<span class=\"_ _3\"></span></span> </div></div><div class=\"c w2f8 h12 gs1727\"><div class=\"t m0 x3f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> 4 </div></div><div class=\"c w50 h12 gs1728\"><div class=\"t m0 x33 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">16</span> </div></div><div class=\"c w50 h12 gs1729\"><div class=\"t m0 x2f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h12 gs172a\"><div class=\"t m0 x2f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h12 gs172b\"><div class=\"t m0 x33 h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">20</span> </div></div><div class=\"c w2f4 h44 gs172c\"><div class=\"t m0 x11 h5 y179 ff2 fs3 fc2 sc0 ls0 ws0\"> Nota 4.1 </div></div><div class=\"c w2f5 h44 gs172d\"><div class=\"t m0 x11 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">Amortyzacja, z teg<span class=\"_ _3\"></span>o: </div></div><div class=\"c w2f8 h44 gs172e\"><div class=\"t m0 x6f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 94) </div></div><div class=\"c w50 h44 gs172f\"><div class=\"t m0 x1f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 236) </div></div><div class=\"c w50 h44 gs1730\"><div class=\"t m0 x2f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h44 gs1731\"><div class=\"t m0 x6f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 25) </div></div><div class=\"c w50 h44 gs1732\"><div class=\"t m0 x1f h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">( 355) </div></div><div class=\"c w2f5 h44 gs1733\"><div class=\"t m0 x1b h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">dot. \u015brodk\u00f3w trw<span class=\"_ _3\"></span>a\u0142ych w\u0142asnych i warto\u015b<span class=\"_ _3\"></span>ci niematerialnych<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2f8 h44 gs1734\"><div class=\"t m0 x6f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 93) </div></div><div class=\"c w50 h44 gs1735\"><div class=\"t m0 x1f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 218) </div></div><div class=\"c w50 h44 gs1736\"><div class=\"t m0 x2f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h44 gs1737\"><div class=\"t m0 x6f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 25) </div></div><div class=\"c w50 h44 gs1738\"><div class=\"t m0 x1f h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">( 336) </div></div><div class=\"c w2f5 h44 gs1739\"><div class=\"t m0 x1b h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">dot. \u015brodk\u00f3w trw<span class=\"_ _3\"></span>a\u0142ych w leasingu (prawa do u\u017cytk<span class=\"_ _3\"></span>owania)<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2f8 h44 gs173a\"><div class=\"t m0 x33 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 1) </div></div><div class=\"c w50 h44 gs173b\"><div class=\"t m0 x6f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 18) </div></div><div class=\"c w50 h44 gs173c\"><div class=\"t m0 x2f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h44 gs173d\"><div class=\"t m0 x2f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h44 gs173e\"><div class=\"t m0 x3d h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">( 19) </div></div><div class=\"c w2f4 h44 gs173f\"><div class=\"t m0 x11 h5 yf7 ff2 fs3 fc2 sc0 ls0 ws0\"> Nota 4.4 </div></div><div class=\"c w2f5 h44 gs1740\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">(Utworzenie)/odwr\u00f3ce<span class=\"_ _3\"></span>nie odpis\u00f3w z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2f8 h44 gs1741\"><div class=\"t m0 x6f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 62) </div></div><div class=\"c w50 h44 gs1742\"><div class=\"t m0 x33 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 3) </div></div><div class=\"c w50 h44 gs1743\"><div class=\"t m0 x33 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 1) </div></div><div class=\"c w50 h44 gs1744\"><div class=\"t m0 x33 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 8) </div></div><div class=\"c w50 h44 gs1745\"><div class=\"t m0 x3d h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">( 74) </div></div><div class=\"c w2f5 ha6 gs1746\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Likwidacja, sprzeda\u017c<span class=\"_ _3\"></span>, darowizny i nieodp<span class=\"_ _3\"></span>\u0142atne przekazanie<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2f8 ha6 gs1747\"><div class=\"t m0 x2f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 ha6 gs1748\"><div class=\"t m0 x33 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 9) </div></div><div class=\"c w50 ha6 gs1749\"><div class=\"t m0 x2f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 ha6 gs174a\"><div class=\"t m0 x6f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 32) </div></div><div class=\"c w50 ha6 gs174b\"><div class=\"t m0 x3d h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">( 41) </div></div><div class=\"c w2f5 h199 gs174c\"><div class=\"t m0 x11 h5 yde ff3 fs3 fc0 sc0 ls0 ws0\">R\u00f3\u017cnice kursowe z pr<span class=\"_ _3\"></span>zeliczenia sprawozda\u0144 je<span class=\"_ _3\"></span>dnostek <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h5 y172 ff3 fs3 fc0 sc0 ls0 ws0\">o walucie fun<span class=\"_ _3\"></span>kcjonalnej innej ni\u017c PLN<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2f8 h199 gs174d\"><div class=\"t m0 x33 h5 y44 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">27</span> </div></div><div class=\"c w50 h199 gs174e\"><div class=\"t m0 x2f h5 y44 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h199 gs174f\"><div class=\"t m0 x2f h5 y44 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h199 gs1750\"><div class=\"t m0 x2f h5 y44 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h199 gs1751\"><div class=\"t m0 x33 h5 y44 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">27</span> </div></div><div class=\"c w2f5 h1c6 gs1752\"><div class=\"t m0 x11 h5 yd77 ff3 fs3 fc0 sc0 ls0 ws0\">Przesuni\u0119<span class=\"_ _3\"></span>cie z rzeczowych aktyw\u00f3w g\u00f3r<span class=\"_ _3\"></span>niczych i hutniczych na p<span class=\"_ _3\"></span>ozosta\u0142e aktywa </div><div class=\"t m0 x11 h5 yd4 ff2 fs3 fc0 sc0 ls0 ws0\">rzeczowe </div></div><div class=\"c w2f8 h1c6 gs1753\"><div class=\"t m0 x2f h5 y34 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h1c6 gs1754\"><div class=\"t m0 x2f h5 y34 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h1c6 gs1755\"><div class=\"t m0 x6f h5 y34 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">197</span> </div></div><div class=\"c w50 h1c6 gs1756\"><div class=\"t m0 x2f h5 y34 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h1c6 gs1757\"><div class=\"t m0 x6f h5 y34 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">197</span> </div></div><div class=\"c w2f5 h12 gs1758\"><div class=\"t m0 x11 h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">Otrzymanie/(umor<span class=\"_ _3\"></span>zenie) otrzymanych n<span class=\"_ _3\"></span>ieodp\u0142atnie uprawnie<span class=\"_ _3\"></span>\u0144 do emisji CO<span class=\"_ _3c\"> </span></div><div class=\"t m0 x188 h196 yc9 ff2 fs13 fc0 sc0 ls0 ws0\">2<span class=\"_ _3c\"> </span></div><div class=\"t m0 x15f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w2f8 h12 gs1759\"><div class=\"t m0 x2f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h12 gs175a\"><div class=\"t m0 x2f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h12 gs175b\"><div class=\"t m0 x2f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h12 gs175c\"><div class=\"t m0 x6f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 78) </div></div><div class=\"c w50 h12 gs175d\"><div class=\"t m0 x3d h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">( 78) </div></div><div class=\"c w2f5 h12 gs175e\"><div class=\"t m0 x11 h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">Stan na dzie\u0144 u<span class=\"_ _3\"></span>traty kontroli nad jed<span class=\"_ _3\"></span>nostk\u0105 zale\u017cn\u0105 <span class=\"ff2\"> </span></div></div><div class=\"c w2f8 h12 gs175f\"><div class=\"t m0 x1f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 229) </div></div><div class=\"c w50 h12 gs1760\"><div class=\"t m0 x6f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 11) </div></div><div class=\"c w50 h12 gs1761\"><div class=\"t m0 x33 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 2) </div></div><div class=\"c w50 h12 gs1762\"><div class=\"t m0 x2f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h12 gs1763\"><div class=\"t m0 x1f h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">( 242) </div></div><div class=\"c w2f5 h12 gs1764\"><div class=\"t m0 x11 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">Inne zmiany  </div></div><div class=\"c w2f8 h12 gs1765\"><div class=\"t m0 x6f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 20) </div></div><div class=\"c w50 h12 gs1766\"><div class=\"t m0 x33 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">18</span> </div></div><div class=\"c w50 h12 gs1767\"><div class=\"t m0 x6f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 13) </div></div><div class=\"c w50 h12 gs1768\"><div class=\"t m0 x3f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> 4 </div></div><div class=\"c w50 h12 gs1769\"><div class=\"t m0 x3d h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">( 11) </div></div><div class=\"c w2f5 h44 gs176a\"><div class=\"t m0 x11 h5 y179 ff1 fs3 fc2 sc0 ls0 ws0\">Stan na 31.12.202<span class=\"_ _3\"></span>2 </div></div><div class=\"c w2f5 h44 gs176b\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 bru<span class=\"_ _3\"></span>tto <span class=\"ff2\"> </span></div></div><div class=\"c w2f8 h44 gs176c\"><div class=\"t m0 xab h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">2 919 </div></div><div class=\"c w50 h44 gs176d\"><div class=\"t m0 xab h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">3 194 </div></div><div class=\"c w50 h44 gs176e\"><div class=\"t m0 x6f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">176</span> </div></div><div class=\"c w50 h44 gs176f\"><div class=\"t m0 x6f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">620</span> </div></div><div class=\"c w50 h44 gs1770\"><div class=\"t m0 xab h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">6 909<span class=\"ls0\"> </span></div></div><div class=\"c w2f5 ha6 gs1771\"><div class=\"t m0 x11 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">Umorzenie  </div></div><div class=\"c w2f8 ha6 gs1772\"><div class=\"t m0 x1a h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">(1 058) </div></div><div class=\"c w50 ha6 gs1773\"><div class=\"t m0 x1a h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">(1 753) </div></div><div class=\"c w50 ha6 gs1774\"><div class=\"t m0 x2f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 ha6 gs1775\"><div class=\"t m0 x1f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 250) </div></div><div class=\"c w50 ha6 gs1776\"><div class=\"t m0 x1a h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(3 061) </div></div><div class=\"c w2f5 h2a gs1777\"><div class=\"t m0 x11 h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">Odpisy z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"ff2\"> </span></div></div><div class=\"c w2f8 h2a gs1778\"><div class=\"t m0 x1f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 468) </div></div><div class=\"c w50 h2a gs1779\"><div class=\"t m0 x1f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 258) </div></div><div class=\"c w50 h2a gs177a\"><div class=\"t m0 x33 h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 6) </div></div><div class=\"c w50 h2a gs177b\"><div class=\"t m0 x1f h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 152) </div></div><div class=\"c w50 h2a gs177c\"><div class=\"t m0 x1f h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">( 884) </div></div><div class=\"c w2f5 h2a gs177d\"><div class=\"t m0 x11 h5 y46 ff4 fs3 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 ksi\u0119gowa<span class=\"_ _3\"></span> netto, z tego:<span class=\"ff1\"> </span></div></div><div class=\"c w2f8 h2a gs177e\"><div class=\"t m0 xab h5 y46 ff1 fs3 fc0 sc0 ls3 ws0\">1 393<span class=\"ls0\"> </span></div></div><div class=\"c w50 h2a gs177f\"><div class=\"t m0 xab h5 y46 ff1 fs3 fc0 sc0 ls3 ws0\">1 183<span class=\"ls0\"> </span></div></div><div class=\"c w50 h2a gs1780\"><div class=\"t m0 x6f h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">170</span> </div></div><div class=\"c w50 h2a gs1781\"><div class=\"t m0 x6f h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">218</span> </div></div><div class=\"c w50 h2a gs1782\"><div class=\"t m0 xab h5 y46 ff1 fs3 fc0 sc0 ls3 ws0\">2 964<span class=\"ls0\"> </span></div></div><div class=\"c w2f5 h12 gs1783\"><div class=\"t m0 x1b h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">\u015brodki trwa\u0142e w\u0142asn<span class=\"_ _3\"></span>e i warto\u015bci niemat<span class=\"_ _3\"></span>erialne<span class=\"ff2\"> </span></div></div><div class=\"c w2f8 h12 gs1784\"><div class=\"t m0 xab h5 y179 ff1 fs3 fc0 sc0 ls3 ws0\">1 263<span class=\"ls0\"> </span></div></div><div class=\"c w50 h12 gs1785\"><div class=\"t m0 xab h5 y179 ff1 fs3 fc0 sc0 ls3 ws0\">1 140<span class=\"ls0\"> </span></div></div><div class=\"c w50 h12 gs1786\"><div class=\"t m0 x6f h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">170</span> </div></div><div class=\"c w50 h12 gs1787\"><div class=\"t m0 x6f h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">218</span> </div></div><div class=\"c w50 h12 gs1788\"><div class=\"t m0 xab h5 y179 ff1 fs3 fc0 sc0 ls3 ws0\">2 791<span class=\"ls0\"> </span></div></div><div class=\"c w2f5 h12 gs1789\"><div class=\"t m0 x1b h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">\u015brodki trwa\u0142e w leasi<span class=\"_ _3\"></span>ngu (prawo do u\u017cytkowani<span class=\"_ _3\"></span>a)<span class=\"ff2\"> </span></div></div><div class=\"c w2f8 h12 gs178a\"><div class=\"t m0 x6f h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">130</span> </div></div><div class=\"c w50 h12 gs178b\"><div class=\"t m0 x33 h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">43</span> </div></div><div class=\"c w50 h12 gs178c\"><div class=\"t m0 x2f h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h12 gs178d\"><div class=\"t m0 x2f h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h12 gs178e\"><div class=\"t m0 x6f h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">173<span class=\"_ _3c\"> </span></span> </div></div><div class=\"c w2f9 h44 gs1790\"><div class=\"t m0 x11 h5 yf7 ff1 fs3 fc2 sc0 ls0 ws0\">Stan na 31.12.202<span class=\"_ _3\"></span>2 </div></div><div class=\"c w2f9 ha6 gs1791\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 bru<span class=\"_ _3\"></span>tto <span class=\"ff2\"> </span></div></div><div class=\"c w2fa ha6 gs1792\"><div class=\"t m0 x3c h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">2 919 </div></div><div class=\"c w2fb ha6 gs1793\"><div class=\"t m0 x3c h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">3 194 </div></div><div class=\"c w2fc ha6 gs1794\"><div class=\"t m0 x9e h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">176</span> </div></div><div class=\"c w61 ha6 gs1795\"><div class=\"t m0 xab h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">620</span> </div></div><div class=\"c w2df ha6 gs1796\"><div class=\"t m0 x24 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">6 909<span class=\"ls0\"> </span></div></div><div class=\"c w2f9 h44 gs1797\"><div class=\"t m0 x11 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">Umorzenie  </div></div><div class=\"c w2fa h44 gs1798\"><div class=\"t m0 x24 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">(1 058) </div></div><div class=\"c w2fb h44 gs1799\"><div class=\"t m0 x24 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">(1 753) </div></div><div class=\"c w2fc h44 gs179a\"><div class=\"t m0 x0 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w61 h44 gs179b\"><div class=\"t m0 xf h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 250) </div></div><div class=\"c w2df h44 gs179c\"><div class=\"t m0 x18 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(3 061) </div></div><div class=\"c w2f9 h2a gs179d\"><div class=\"t m0 x11 h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">Odpisy z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"ff2\"> </span></div></div><div class=\"c w2fa h2a gs179e\"><div class=\"t m0 x3c h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 468) </div></div><div class=\"c w2fb h2a gs179f\"><div class=\"t m0 x3c h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 258) </div></div><div class=\"c w2fc h2a gs17a0\"><div class=\"t m0 x6d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 6) </div></div><div class=\"c w61 h2a gs17a1\"><div class=\"t m0 xf h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 152) </div></div><div class=\"c w2df h2a gs17a2\"><div class=\"t m0 xf h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">( 884) </div></div><div class=\"c w2f9 h2a gs17a3\"><div class=\"t m0 x11 h5 y486 ff4 fs3 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 ksi\u0119gowa<span class=\"_ _3\"></span> netto, z tego:<span class=\"ff1\"> </span></div></div><div class=\"c w2fa h2a gs17a4\"><div class=\"t m0 x3c h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">1 393<span class=\"ls0\"> </span></div></div><div class=\"c w2fb h2a gs17a5\"><div class=\"t m0 x3c h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">1 183<span class=\"ls0\"> </span></div></div><div class=\"c w2fc h2a gs17a6\"><div class=\"t m0 x9e h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">170</span> </div></div><div class=\"c w61 h2a gs17a7\"><div class=\"t m0 xab h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">218</span> </div></div><div class=\"c w2df h2a gs17a8\"><div class=\"t m0 x24 h5 y486 ff1 fs3 fc0 sc0 ls3 ws0\">2 964<span class=\"ls0\"> </span></div></div><div class=\"c w2f9 h44 gs17a9\"><div class=\"t m0 x1b h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">\u015brodki trwa\u0142e w\u0142asn<span class=\"_ _3\"></span>e i warto\u015bci niemat<span class=\"_ _3\"></span>erialne<span class=\"ff2\"> </span></div></div><div class=\"c w2fa h44 gs17aa\"><div class=\"t m0 x3c h5 y179 ff1 fs3 fc0 sc0 ls3 ws0\">1 263<span class=\"ls0\"> </span></div></div><div class=\"c w2fb h44 gs17ab\"><div class=\"t m0 x3c h5 y179 ff1 fs3 fc0 sc0 ls3 ws0\">1 140<span class=\"ls0\"> </span></div></div><div class=\"c w2fc h44 gs17ac\"><div class=\"t m0 x9e h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">170</span> </div></div><div class=\"c w61 h44 gs17ad\"><div class=\"t m0 xab h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">218</span> </div></div><div class=\"c w2df h44 gs17ae\"><div class=\"t m0 x24 h5 y179 ff1 fs3 fc0 sc0 ls3 ws0\">2 791<span class=\"ls0\"> </span></div></div><div class=\"c w2f9 h44 gs17af\"><div class=\"t m0 x1b h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">\u015brodki trwa\u0142e w leasi<span class=\"_ _3\"></span>ngu (prawo do u\u017cytkowani<span class=\"_ _3\"></span>a)<span class=\"ff2\"> </span></div></div><div class=\"c w2fa h44 gs17b0\"><div class=\"t m0 x9e h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">130</span> </div></div><div class=\"c w2fb h44 gs17b1\"><div class=\"t m0 x6d h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">43</span> </div></div><div class=\"c w2fc h44 gs17b2\"><div class=\"t m0 x0 h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w61 h44 gs17b3\"><div class=\"t m0 x3f h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h44 gs17b4\"><div class=\"t m0 x3c h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">173</span> </div></div><div class=\"c w2f9 h44 gs17b5\"><div class=\"t m0 x11 h5 yf7 ff1 fs3 fc2 sc0 ls0 ws0\">Zmiany w roku 2023<span class=\"_ _3\"></span> netto  </div></div><div class=\"c w2f9 h44 gs17b6\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Rozliczenie<span class=\"_ _3\"></span> \u015brodk\u00f3w trwa\u0142ych w budowie <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2fa h44 gs17b7\"><div class=\"t m0 x9e h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">115</span> </div></div><div class=\"c w2fb h44 gs17b8\"><div class=\"t m0 x9e h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">324</span> </div></div><div class=\"c w2fc h44 gs17b9\"><div class=\"t m0 x3c h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 439) </div></div><div class=\"c w61 h44 gs17ba\"><div class=\"t m0 x3f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h44 gs17bb\"><div class=\"t m0 x3f h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2f9 h44 gs17bc\"><div class=\"t m0 x11 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">Zakup   </div></div><div class=\"c w2fa h44 gs17bd\"><div class=\"t m0 x0 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2fb h44 gs17be\"><div class=\"t m0 x0 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2fc h44 gs17bf\"><div class=\"t m0 x9e h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">323</span> </div></div><div class=\"c w61 h44 gs17c0\"><div class=\"t m0 xab h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">249</span> </div></div><div class=\"c w2df h44 gs17c1\"><div class=\"t m0 x3c h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">572</span> </div></div><div class=\"c w2f9 ha6 gs17c2\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Wytworzenie we w\u0142asny<span class=\"_ _3\"></span>m zakresie <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2fa ha6 gs17c3\"><div class=\"t m0 x0 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2fb ha6 gs17c4\"><div class=\"t m0 x0 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2fc ha6 gs17c5\"><div class=\"t m0 x9e h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">126</span> </div></div><div class=\"c w61 ha6 gs17c6\"><div class=\"t m0 x3f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df ha6 gs17c7\"><div class=\"t m0 x3c h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">126</span> </div></div><div class=\"c w2f9 h44 gs17c8\"><div class=\"t m0 x11 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">Leasing - <span class=\"ff3\">nowe<span class=\"_ _3\"></span> umowy, modyfikacje um\u00f3w, inn<span class=\"_ _3\"></span>e zmiany</span> </div></div><div class=\"c w2fa h44 gs17c9\"><div class=\"t m0 x70 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> 1 </div></div><div class=\"c w2fb h44 gs17ca\"><div class=\"t m0 x6d h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">51</span> </div></div><div class=\"c w2fc h44 gs17cb\"><div class=\"t m0 x0 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w61 h44 gs17cc\"><div class=\"t m0 x3f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h44 gs17cd\"><div class=\"t m0 x42 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">52</span> </div></div><div class=\"c w2c1 h12 gs17ce\"><div class=\"t m0 x11 h5 y179 ff2 fs3 fc2 sc0 ls0 ws0\"> Nota 4.1 </div></div><div class=\"c w2f9 h12 gs17cf\"><div class=\"t m0 x11 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">Amortyzacja, z teg<span class=\"_ _3\"></span>o: </div></div><div class=\"c w2fa h12 gs17d0\"><div class=\"t m0 x42 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 66) </div></div><div class=\"c w2fb h12 gs17d1\"><div class=\"t m0 x3c h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 252) </div></div><div class=\"c w2fc h12 gs17d2\"><div class=\"t m0 x0 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w61 h12 gs17d3\"><div class=\"t m0 xab h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 27) </div></div><div class=\"c w2df h12 gs17d4\"><div class=\"t m0 xf h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">( 345) </div></div><div class=\"c w2f9 h12 gs17d5\"><div class=\"t m0 x1b h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">dot. \u015brodk\u00f3w trw<span class=\"_ _3\"></span>a\u0142ych w\u0142asnych i warto\u015b<span class=\"_ _3\"></span>ci niematerialnych<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2fa h12 gs17d6\"><div class=\"t m0 x42 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 65) </div></div><div class=\"c w2fb h12 gs17d7\"><div class=\"t m0 x3c h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 227) </div></div><div class=\"c w2fc h12 gs17d8\"><div class=\"t m0 x0 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w61 h12 gs17d9\"><div class=\"t m0 xab h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 27) </div></div><div class=\"c w2df h12 gs17da\"><div class=\"t m0 xf h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">( 319) </div></div><div class=\"c w2f9 h12 gs17db\"><div class=\"t m0 x1b h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">dot. \u015brodk\u00f3w trw<span class=\"_ _3\"></span>a\u0142ych w leasingu (prawa do u\u017cytk<span class=\"_ _3\"></span>owania)<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2fa h12 gs17dc\"><div class=\"t m0 x6d h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 1) </div></div><div class=\"c w2fb h12 gs17dd\"><div class=\"t m0 x42 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 25) </div></div><div class=\"c w2fc h12 gs17de\"><div class=\"t m0 x0 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w61 h12 gs17df\"><div class=\"t m0 x3f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h12 gs17e0\"><div class=\"t m0 xab h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">( 26) </div></div><div class=\"c w2c1 h44 gs17e1\"><div class=\"t m0 x11 h5 y179 ff2 fs3 fc2 sc0 ls0 ws0\"> Nota 4.4 </div></div><div class=\"c w2f9 h44 gs17e2\"><div class=\"t m0 x11 h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">(Utworzenie)/odwr\u00f3ce<span class=\"_ _3\"></span>nie odpis\u00f3w z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2fa h44 gs17e3\"><div class=\"t m0 x0 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2fb h44 gs17e4\"><div class=\"t m0 x70 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> 3 </div></div><div class=\"c w2fc h44 gs17e5\"><div class=\"t m0 x0 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w61 h44 gs17e6\"><div class=\"t m0 x6f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 1) </div></div><div class=\"c w2df h44 gs17e7\"><div class=\"t m0 x6d h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w2f9 h44 gs17e8\"><div class=\"t m0 x11 h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">Likwidacja, sprzeda\u017c<span class=\"_ _3\"></span>, darowizny i nieodp<span class=\"_ _3\"></span>\u0142atne przekazanie<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2fa h44 gs17e9\"><div class=\"t m0 x6d h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 1) </div></div><div class=\"c w2fb h44 gs17ea\"><div class=\"t m0 x42 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 12) </div></div><div class=\"c w2fc h44 gs17eb\"><div class=\"t m0 x70 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> 1 </div></div><div class=\"c w61 h44 gs17ec\"><div class=\"t m0 xab h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 23) </div></div><div class=\"c w2df h44 gs17ed\"><div class=\"t m0 xab h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">( 35) </div></div><div class=\"c w2f9 h1c6 gs17ee\"><div class=\"t m0 x11 h5 yca ff3 fs3 fc0 sc0 ls0 ws0\">R\u00f3\u017cnice kursowe z pr<span class=\"_ _3\"></span>zeliczenia sprawozda\u0144 je<span class=\"_ _3\"></span>dnostek <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h5 yd4 ff3 fs3 fc0 sc0 ls0 ws0\">o walucie fun<span class=\"_ _3\"></span>kcjonalnej innej ni\u017c PLN<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2fa h1c6 gs17ef\"><div class=\"t m0 x42 h5 y34 ff2 fs3 fc0 sc0 ls0 ws0\">( 54) </div></div><div class=\"c w2fb h1c6 gs17f0\"><div class=\"t m0 x0 h5 y34 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2fc h1c6 gs17f1\"><div class=\"t m0 x0 h5 y34 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w61 h1c6 gs17f2\"><div class=\"t m0 x3f h5 y34 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h1c6 gs17f3\"><div class=\"t m0 xab h5 y34 ff1 fs3 fc0 sc0 ls0 ws0\">( 54) </div></div><div class=\"c w2f9 ha6 gs17f4\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Stan na dzie\u0144 ob<span class=\"_ _3\"></span>j\u0119cia kontrol\u0105 nad jedn<span class=\"_ _3\"></span>ostk\u0119 zale\u017cn\u0105 <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2fa ha6 gs17f5\"><div class=\"t m0 x70 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> 4 </div></div><div class=\"c w2fb ha6 gs17f6\"><div class=\"t m0 x6d h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">21</span> </div></div><div class=\"c w2fc ha6 gs17f7\"><div class=\"t m0 x0 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w61 ha6 gs17f8\"><div class=\"t m0 x3f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df ha6 gs17f9\"><div class=\"t m0 x42 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">25</span> </div></div><div class=\"c w2f9 h44 gs17fa\"><div class=\"t m0 x1b h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">dot. \u015brodk\u00f3w trw<span class=\"_ _3\"></span>a\u0142ych w\u0142asnych i warto\u015b<span class=\"_ _3\"></span>ci niematerialnych<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2fa h44 gs17fb\"><div class=\"t m0 x70 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w2fb h44 gs17fc\"><div class=\"t m0 x6d h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">21</span> </div></div><div class=\"c w2fc h44 gs17fd\"><div class=\"t m0 x0 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w61 h44 gs17fe\"><div class=\"t m0 x3f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h44 gs17ff\"><div class=\"t m0 x42 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">23</span> </div></div><div class=\"c w2f9 h44 gs1800\"><div class=\"t m0 x1b h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">dot. prawa do u\u017cytko<span class=\"_ _3\"></span>wania (\u015brodk\u00f3w <span class=\"_ _3\"></span>trwa\u0142ych w leasingu)<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2fa h44 gs1801\"><div class=\"t m0 x70 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w2fb h44 gs1802\"><div class=\"t m0 x0 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2fc h44 gs1803\"><div class=\"t m0 x0 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w61 h44 gs1804\"><div class=\"t m0 x3f h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h44 gs1805\"><div class=\"t m0 x6d h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w2f9 h12 gs1806\"><div class=\"t m0 x11 h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">Otrzymanie/(umor<span class=\"_ _3\"></span>zenie) otrzymanych n<span class=\"_ _3\"></span>ieodp\u0142atnie uprawnie<span class=\"_ _3\"></span>\u0144 do emisji CO<span class=\"_ _3c\"> </span></div><div class=\"t m0 x188 h196 yc9 ff2 fs13 fc0 sc0 ls0 ws0\">2<span class=\"_ _3c\"> </span></div><div class=\"t m0 x15f h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w2fa h12 gs1807\"><div class=\"t m0 x0 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2fb h12 gs1808\"><div class=\"t m0 x0 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2fc h12 gs1809\"><div class=\"t m0 x0 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w61 h12 gs180a\"><div class=\"t m0 xf h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">( 112) </div></div><div class=\"c w2df h12 gs180b\"><div class=\"t m0 xf h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">( 112) </div></div><div class=\"c w2f9 h12 gs180c\"><div class=\"t m0 x11 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\">Inne zmiany   </div></div><div class=\"c w2fa h12 gs180d\"><div class=\"t m0 x70 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> 3 </div></div><div class=\"c w2fb h12 gs180e\"><div class=\"t m0 x70 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> 3 </div></div><div class=\"c w2fc h12 gs180f\"><div class=\"t m0 x6d h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">44</span> </div></div><div class=\"c w61 h12 gs1810\"><div class=\"t m0 x33 h5 y179 ff2 fs3 fc0 sc0 ls0 ws0\"> 9 </div></div><div class=\"c w2df h12 gs1811\"><div class=\"t m0 x42 h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">59</span> </div></div><div class=\"c w2f9 h12 gs1812\"><div class=\"t m0 x11 h5 y179 ff1 fs3 fc2 sc0 ls0 ws0\">Stan na 31.12.202<span class=\"_ _3\"></span>3 </div></div><div class=\"c w2f9 h44 gs1813\"><div class=\"t m0 x11 h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 bru<span class=\"_ _3\"></span>tto <span class=\"ff2\"> </span></div></div><div class=\"c w2fa h44 gs1814\"><div class=\"t m0 x3c h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">2 925 </div></div><div class=\"c w2fb h44 gs1815\"><div class=\"t m0 x3c h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">3 432 </div></div><div class=\"c w2fc h44 gs1816\"><div class=\"t m0 x9e h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">231</span> </div></div><div class=\"c w61 h44 gs1817\"><div class=\"t m0 xab h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls11\">747</span> </div></div><div class=\"c w2df h44 gs1818\"><div class=\"t m0 x24 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">7 335<span class=\"ls0\"> </span></div></div><div class=\"c w2f9 h44 gs1819\"><div class=\"t m0 x11 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">Umorzenie  </div></div><div class=\"c w2fa h44 gs181a\"><div class=\"t m0 x24 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">(1 082) </div></div><div class=\"c w2fb h44 gs181b\"><div class=\"t m0 x24 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">(1 856) </div></div><div class=\"c w2fc h44 gs181c\"><div class=\"t m0 x0 h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w61 h44 gs181d\"><div class=\"t m0 xf h5 yf7 ff2 fs3 fc0 sc0 ls0 ws0\">( 282) </div></div><div class=\"c w2df h44 gs181e\"><div class=\"t m0 x18 h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\">(3 220) </div></div><div class=\"c w2f9 h2a gs181f\"><div class=\"t m0 x11 h5 y486 ff3 fs3 fc0 sc0 ls0 ws0\">Odpisy z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"ff2\"> </span></div></div><div class=\"c w2fa h2a gs1820\"><div class=\"t m0 x3c h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 448) </div></div><div class=\"c w2fb h2a gs1821\"><div class=\"t m0 x3c h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 255) </div></div><div class=\"c w2fc h2a gs1822\"><div class=\"t m0 x6d h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 6) </div></div><div class=\"c w61 h2a gs1823\"><div class=\"t m0 xf h5 y486 ff2 fs3 fc0 sc0 ls0 ws0\">( 152) </div></div><div class=\"c w2df h2a gs1824\"><div class=\"t m0 xf h5 y486 ff1 fs3 fc0 sc0 ls0 ws0\">( 861) </div></div><div class=\"c w2f9 hb gs1825\"><div class=\"t m0 x11 h5 y46 ff4 fs3 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 ksi\u0119gowa<span class=\"_ _3\"></span> netto, z tego:<span class=\"ff1\"> </span></div></div><div class=\"c w2fa hb gs1826\"><div class=\"t m0 x3c h5 y46 ff1 fs3 fc0 sc0 ls3 ws0\">1 395<span class=\"ls0\"> </span></div></div><div class=\"c w2fb hb gs1827\"><div class=\"t m0 x3c h5 y46 ff1 fs3 fc0 sc0 ls3 ws0\">1 321<span class=\"ls0\"> </span></div></div><div class=\"c w2fc hb gs1828\"><div class=\"t m0 x9e h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">225</span> </div></div><div class=\"c w61 hb gs1829\"><div class=\"t m0 xab h5 y46 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">313</span> </div></div><div class=\"c w2df hb gs182a\"><div class=\"t m0 x24 h5 y46 ff1 fs3 fc0 sc0 ls3 ws0\">3 254<span class=\"ls0\"> </span></div></div><div class=\"c w2f9 h44 gs182b\"><div class=\"t m0 x1b h5 yf7 ff3 fs3 fc0 sc0 ls0 ws0\">\u015brodki trwa\u0142e w\u0142asn<span class=\"_ _3\"></span>e i warto\u015bci niemat<span class=\"_ _3\"></span>erialne<span class=\"ff2\"> </span></div></div><div class=\"c w2fa h44 gs182c\"><div class=\"t m0 x3c h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">1 263<span class=\"ls0\"> </span></div></div><div class=\"c w2fb h44 gs182d\"><div class=\"t m0 x3c h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">1 252<span class=\"ls0\"> </span></div></div><div class=\"c w2fc h44 gs182e\"><div class=\"t m0 x9e h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">225</span> </div></div><div class=\"c w61 h44 gs182f\"><div class=\"t m0 xab h5 yf7 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">313</span> </div></div><div class=\"c w2df h44 gs1830\"><div class=\"t m0 x24 h5 yf7 ff1 fs3 fc0 sc0 ls3 ws0\">3 053<span class=\"ls0\"> </span></div></div><div class=\"c w2f9 h12 gs1831\"><div class=\"t m0 x1b h5 y179 ff3 fs3 fc0 sc0 ls0 ws0\">\u015brodki trwa\u0142e w leasi<span class=\"_ _3\"></span>ngu (prawo do u\u017cytkowani<span class=\"_ _3\"></span>a)<span class=\"ff2\"> </span></div></div><div class=\"c w2fa h12 gs1832\"><div class=\"t m0 x9e h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">132</span> </div></div><div class=\"c w2fb h12 gs1833\"><div class=\"t m0 x6d h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">69</span> </div></div><div class=\"c w2fc h12 gs1834\"><div class=\"t m0 x0 h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w61 h12 gs1835\"><div class=\"t m0 x3f h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h12 gs1836\"><div class=\"t m0 x3c h5 y179 ff1 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ls3\">201<span class=\"_ _3c\"> </span></span></div></div><span class=\"ff4\">Rzeczowe aktywa t<span class=\"_ _3\"></span>rwa\u0142e </span>  Budynki, budowle  i grunty  <span class=\"ff4\">Urz\u0105dzenia </span>techniczne, maszyny, \u015brodki transportu<span class=\"_ _3\"></span> i inne \u015brodki trwa\u0142e <span class=\"ff1\"> </span> <span class=\"ff4\">\u015arodki trwa\u0142e <span class=\"_ _3\"></span></span> w budowie<span class=\"_ _3\"></span> Warto\u015bci niematerialne<span class=\"_ _3\"></span>  Razem",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "Cz\u0119\u015b\u0107 9 \u2013<span class=\"ff1\"> </span>Aktyw<span class=\"_ _4\"></span>a trwa\u0142e i zwi\u0105za<span class=\"_ _4\"></span>ne z nimi zo<span class=\"_ _4\"></span>bowi\u0105zani<span class=\"_ _4\"></span>a<span class=\"ff1\"> </span>Nota 9.1 Rzecz<span class=\"_ _4\"></span>owe i niem<span class=\"_ _4\"></span>aterialne <span class=\"_ _4\"></span>aktywa g\u00f3rnic<span class=\"_ _4\"></span>ze i hutnicz<span class=\"_ _4\"></span>e <span class=\"ff1\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci <span class=\"ff1\">- a<span class=\"_ _4\"></span>ktywa rzeczow<span class=\"_ _4\"></span>e  </span>Najistotniejsze <span class=\"_ _11\"> </span>rzeczow<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>aktywa <span class=\"_ _11\"> </span>trwa\u0142e <span class=\"_ _11\"> </span>Grupy <span class=\"_ _11\"> </span>Kapita\u0142owej <span class=\"_ _11\"> </span>stanowi\u0105 <span class=\"_ _11\"> </span>nieruchomo\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _11\"> </span>zwi\u0105zane <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>dzia<span class=\"_ _3\"></span>\u0142alno\u015bci\u0105 <span class=\"_ _11\"> </span>g\u00f3rnicz\u0105 i <span class=\"ff3\">hutnicz\u0105, <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>ejmuj\u0105ce <span class=\"_ _0\"></span>grunty <span class=\"_ _f\"></span>w\u0142asne, <span class=\"_ _0\"></span>budynki, <span class=\"_ _0\"></span>obiekty <span class=\"_ _f\"></span>in\u017cynierii <span class=\"_ _0\"></span>wodnej <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>l\u0105dowej<span class=\"_ _3\"></span><span class=\"ff2\">, <span class=\"_ _f\"></span></span>takie <span class=\"_ _0\"></span>jak: <span class=\"_ _0\"></span>kapitalne <span class=\"_ _0\"></span>wyrobiska <span class=\"_ _f\"></span>g\u00f3rnicze<span class=\"ff2\"> </span></span>(w<span class=\"ls0\"> <span class=\"ff3\">tym w <span class=\"_ _3\"></span>kopalniach <span class=\"_ _3\"></span>g\u0142\u0119binowyc<span class=\"_ _4\"></span>h: <span class=\"_ _3\"></span>szyby, studnie, <span class=\"_ _3\"></span>sztolnie, <span class=\"_ _3\"></span>chodniki,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>komory g<span class=\"_ _3\"></span>\u0142\u00f3wn<span class=\"_ _4\"></span>e), <span class=\"_ _3\"></span>ruroci\u0105gi podsadzkowe, o<span class=\"_ _3\"></span>dwadniaj\u0105ce </span></span>i <span class=\"ff3\">przeciwpo\u017car<span class=\"_ _4\"></span>owe, <span class=\"_ _2f\"> </span>otwory <span class=\"_ _2f\"> </span>piezometryczne, <span class=\"_ _2f\"> </span>linie <span class=\"_ _2f\"> </span>kablowe <span class=\"_ _2f\"> </span>elektroenergetyczn<span class=\"_ _4\"></span>e, <span class=\"_ _2f\"> </span>syg<span class=\"_ _3\"></span><span class=\"ff2\">nalizacyjne <span class=\"_ _2f\"> </span>i <span class=\"_ _2f\"> </span></span>\u015bwiat\u0142owodowe. </span>Do<span class=\"ls0\"> <span class=\"ff3\">rzeczowych  aktyw\u00f3w  trwa\u0142ych  g\u00f3<span class=\"_ _3\"></span>rni<span class=\"_ _4\"></span>czych  i<span class=\"_ _3\"></span><span class=\"ff2\">  </span>hutniczych  zalicza <span class=\"_ _10\"> </span>si\u0119 <span class=\"_ _10\"> </span>r\u00f3wnie\u017c  koszty <span class=\"_ _10\"> </span>usuwania  nadk\u0142adu  w <span class=\"_ _10\"> </span>kopalniach<span class=\"_ _4\"></span> </span></span>odkrywkowych <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span><span class=\"ff3\">maszyny, <span class=\"_ _14\"> </span>urz\u0105dzenia <span class=\"_ _14\"> </span>techniczne, <span class=\"_ _c\"> </span>\u015brodki <span class=\"_ _14\"> </span>transportu <span class=\"_ _c\"> </span>i <span class=\"_ _c\"> </span>inne <span class=\"_ _14\"> </span>ruchome <span class=\"_ _14\"> </span>\u015brodki <span class=\"_ _c\"> </span>trwa\u0142e <span class=\"_ _c\"> </span></span>oraz <span class=\"_ _14\"> </span>prawa do<span class=\"ls0\"> <span class=\"ff3\">u\u017cytkowania akt<span class=\"_ _4\"></span>yw\u00f3w ujmow<span class=\"_ _4\"></span>ane zgodnie z <span class=\"_ _4\"></span>MSSF 16<span class=\"_ _4\"></span> Leasing, w <span class=\"_ _4\"></span>tym prawo wi<span class=\"_ _4\"></span>eczysteg<span class=\"_ _4\"></span>o u\u017cytkowania<span class=\"_ _4\"></span> grunt\u00f3w.<span class=\"ff2\"> </span></span></span>Rzeczowe <span class=\"_ _f\"></span>aktywa <span class=\"_ _f\"></span>trwa\u0142e <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>wy\u0142\u0105czeniem <span class=\"_ _f\"></span>prawa <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>u\u017cytkowania<span class=\"ff2\"> <span class=\"_ _f\"></span></span>aktyw\u00f3w<span class=\"ff2\">, <span class=\"_ _f\"></span></span>wyce<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>cenie <span class=\"_ _f\"></span>nabycia/koszcie <span class=\"_ _f\"></span>wytworzenia<span class=\"_ _4\"></span> pomniejszonych <span class=\"_ _4\"></span>o skumul<span class=\"_ _4\"></span>owan\u0105 a<span class=\"_ _4\"></span>mortyzacj\u0119 (umorz<span class=\"_ _4\"></span>enie) oraz<span class=\"ff2\"> </span>sk<span class=\"_ _4\"></span>umulowane odp<span class=\"_ _4\"></span>isy z tytu\u0142u u<span class=\"_ _4\"></span>traty wa<span class=\"_ _4\"></span>rto\u015bci <span class=\"ff2\">. </span>W <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _1\"> </span>pocz\u0105tkowej <span class=\"_ _1\"> </span>\u015brodk\u00f3w <span class=\"_ _2\"> </span>trwa\u0142ych <span class=\"_ _2\"> </span>Grupa <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _2\"> </span>zdyskontowan<span class=\"_ _4\"></span>e <span class=\"_ _1\"> </span>koszty <span class=\"_ _2\"> </span>likwidacji <span class=\"_ _1\"> </span>\u015brodk\u00f3w <span class=\"_ _2\"> </span>trwa\u0142ych<span class=\"_ _3\"></span><span class=\"ff2\">, <span class=\"_ _1\"> </span></span>kt\u00f3re <span class=\"_ _2\"> </span>b\u0119d\u0105<span class=\"_ _4\"></span> ponoszone <span class=\"_ _13\"> </span>po <span class=\"_ _13\"> </span>zako\u0144czeniu<span class=\"ff2\"> </span>dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _13\"> </span>g\u00f3rniczej<span class=\"ff2\"> <span class=\"_ _17\"> </span>podziemn<span class=\"_ _4\"></span>ej <span class=\"_ _13\"> </span>i <span class=\"_ _13\"> </span>odkrywkowej <span class=\"_ _13\"> </span>oraz <span class=\"ff3\">innych <span class=\"_ _17\"> </span>obiekt\u00f3w, <span class=\"_ _13\"> </span>kt\u00f3re <span class=\"_ _13\"> </span>zgodnie </span></span>z <span class=\"ff3\">obowi\u0105zuj\u0105cym <span class=\"_ _f\"></span>prawem <span class=\"_ _1\"> </span>podlegaj\u0105 <span class=\"_ _f\"></span>likwidacji <span class=\"_ _1\"> </span>po</span> <span class=\"ff3\">zako\u0144czeniu <span class=\"_ _0\"></span>dzia\u0142alno\u015bci. <span class=\"_ _0\"></span>Zasady <span class=\"_ _0\"></span>ujmowania <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>wyceny <span class=\"_ _1\"> </span>koszt\u00f3w <span class=\"_ _0\"></span>likwidacj<span class=\"_ _4\"></span>i </span>przedstawion<span class=\"_ _4\"></span>e s\u0105 w <span class=\"ff2\">Nocie 9.4. <span class=\"_ _4\"></span> </span>W <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>bilansowej <span class=\"_ _3\"></span>\u015brodka <span class=\"_ _3\"></span>trwa\u0142ego <span class=\"_ _3\"></span>ujmuje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>koszty <span class=\"_ _3\"></span>istotn<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>cz\u0119\u015bci <span class=\"_ _3\"></span>sk\u0142adowych, <span class=\"_ _3\"></span>regularnych, <span class=\"_ _3\"></span>znacz\u0105cych <span class=\"_ _3\"></span>przegl\u0105d\u00f3w, oraz koszty ist<span class=\"_ _4\"></span>otnych rem<span class=\"_ _4\"></span>ont\u00f3w cykliczny<span class=\"_ _4\"></span>ch, kt\u00f3rych <span class=\"_ _4\"></span>przeprowad<span class=\"_ _4\"></span>zenie warunku<span class=\"_ _4\"></span>je dalsz\u0105<span class=\"_ _4\"></span> mo\u017cliwo\u015b\u0107 <span class=\"_ _4\"></span>u\u017cytkowania <span class=\"_ _4\"></span>aktywa.<span class=\"ff2\"> </span>Cen\u0119 <span class=\"_ _c\"> </span>nabycia/koszt <span class=\"_ _c\"> </span>wytworzenia<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>powi\u0119kszaj\u0105 <span class=\"_ _c\"> </span>koszty <span class=\"_ _d\"> </span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>zewn\u0119trznego <span class=\"_ _c\"> </span>(tj. <span class=\"_ _d\"> </span>odsetki <span class=\"_ _14\"> </span>oraz <span class=\"_ _d\"> </span>r\u00f3\u017cnice <span class=\"_ _c\"> </span>kursowe sta<span class=\"ff3\">nowi\u0105ce  k<span class=\"_ _4\"></span>orekt\u0119  k<span class=\"_ _4\"></span>osztu <span class=\"_ _12\"> </span>odsetek)  zaci\u0105gni<span class=\"_ _4\"></span>\u0119tego  na<span class=\"_ _4\"></span>  naby<span class=\"_ _4\"></span>cie  lub<span class=\"ff2\"> </span>wytworzenie <span class=\"_ _12\"> </span>dostosowywa<span class=\"_ _4\"></span>nego  sk\u0142a<span class=\"_ _4\"></span>dnika  rz<span class=\"_ _4\"></span>eczowyc<span class=\"_ _4\"></span>h </span>aktyw\u00f3w trwa\u0142ych.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Sk\u0142adniki aktyw\u00f3w<span class=\"_ _4\"></span> z tytu\u0142u prawa do u\u017cytk<span class=\"_ _4\"></span>owania wycenia si<span class=\"_ _4\"></span>\u0119 pocz\u0105tkow<span class=\"_ _4\"></span>o wed\u0142ug kosztu,<span class=\"_ _4\"></span> kt\u00f3ry obejmuje kw<span class=\"_ _4\"></span>ot\u0119 <span class=\"_ _3\"></span>pocz\u0105tkow<span class=\"_ _4\"></span>ej wyceny <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ytu<span class=\"_ _4\"></span>\u0142u <span class=\"_ _f\"></span>leasingu, <span class=\"_ _3\"></span>wszelkie <span class=\"_ _f\"></span>op\u0142aty <span class=\"_ _3\"></span>leasingowe <span class=\"_ _3\"></span>zap\u0142acone <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>dacie <span class=\"_ _f\"></span>rozpocz\u0119<span class=\"_ _4\"></span>cia <span class=\"_ _f\"></span>leasingu <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>przed <span class=\"_ _f\"></span>t\u0105 <span class=\"_ _f\"></span>dat\u0105, pomniejszone <span class=\"_ _10\"> </span>o <span class=\"_ _11\"> </span>wszelkie <span class=\"_ _11\"> </span>otrzymane <span class=\"_ _10\"> </span>zach\u0119ty <span class=\"_ _11\"> </span>leasingowe, <span class=\"_ _10\"> </span>wszelkie <span class=\"_ _11\"> </span>pocz\u0105tkow<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>koszty <span class=\"_ _10\"> </span>bezpo\u015brednie <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>niesi<span class=\"_ _4\"></span>one <span class=\"_ _11\"> </span>przez leasingobio<span class=\"ff3\">rc\u0119 <span class=\"_ _10\"> </span>oraz <span class=\"_ _10\"> </span>szacunek <span class=\"_ _10\"> </span>koszt\u00f3w, <span class=\"_ _10\"> </span>kt\u00f3re <span class=\"_ _11\"> </span>maj\u0105 <span class=\"_ _10\"> </span>zosta\u0107 <span class=\"_ _10\"> </span>poniesione <span class=\"_ _10\"> </span>przez <span class=\"_ _10\"> </span>leasingo<span class=\"_ _3\"></span>biorc\u0119  w <span class=\"_ _11\"> </span>zwi\u0105zku <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>demo<span class=\"_ _3\"></span>nta\u017cem<span class=\"_ _4\"></span> </span>i <span class=\"ff3\">usuni\u0119ciem baz<span class=\"_ _4\"></span>owego sk<span class=\"_ _4\"></span>\u0142adnika a<span class=\"_ _4\"></span>ktyw\u00f3w lub przepr<span class=\"_ _4\"></span>owadzeni<span class=\"_ _4\"></span>em renowacji m<span class=\"_ _4\"></span>iejsca, w kt<span class=\"_ _4\"></span>\u00f3rym si\u0119 <span class=\"_ _4\"></span>znajdowa\u0142.<span class=\"ff2\"> </span></span>Prawo <span class=\"_ _f\"></span>wieczystego <span class=\"_ _f\"></span>u\u017cytkowan<span class=\"_ _4\"></span>ia <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>runt\u00f3w <span class=\"_ _3\"></span>wyceniane <span class=\"_ _f\"></span>jest<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span></span>w <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _f\"></span>prawa <span class=\"_ _3\"></span>wie<span class=\"_ _3\"></span>czys<span class=\"_ _4\"></span>tego <span class=\"_ _f\"></span>u\u017cytkowania grunt\u00f3w <span class=\"_ _2\"> </span>wycenionego <span class=\"_ _2\"> </span>metod\u0105 <span class=\"_ _2\"> </span>renty <span class=\"_ _2\"> </span>wieczystej <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>wszelkich <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>p\u0142at <span class=\"_ _2\"> </span>leasingowych <span class=\"_ _2\"> </span>zap\u0142aconyc<span class=\"_ _4\"></span>h <span class=\"_ _2\"> </span>w  da<span class=\"_ _4\"></span>cie <span class=\"_ _12\"> </span>ro<span class=\"_ _3\"></span>zpocz<span class=\"_ _4\"></span>\u0119cia <span class=\"_ _2\"> </span>lub przed t\u0105 dat\u0105 (w <span class=\"_ _4\"></span>tym p\u0142atn<span class=\"_ _4\"></span>o\u015bci za na<span class=\"_ _4\"></span>bycie tego prawa <span class=\"_ _4\"></span>na rynku).<span class=\"ff2\"> </span>Po <span class=\"_ _0\"></span><span class=\"ff3\">pocz\u0105tkowym <span class=\"_ _0\"></span>uj\u0119ciu <span class=\"_ _0\"></span>sk\u0142adnik <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _1\"> </span>prawa <span class=\"_ _f\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>u\u017cytko<span class=\"_ _4\"></span>wania, <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>wy\u0142\u0105czeniem <span class=\"_ _0\"></span>prawa <span class=\"_ _0\"></span>wieczystego <span class=\"_ _0\"></span>u\u017cytkowania<span class=\"_ _4\"></span> </span>grunt\u00f3w <span class=\"_ _11\"> </span>wycenionego <span class=\"_ _11\"> </span>metod\u0105 <span class=\"_ _15\"> </span>renty <span class=\"_ _11\"> </span>wieczystej, <span class=\"_ _15\"> </span>wycenia <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _15\"> </span>wed\u0142ug <span class=\"_ _15\"> </span>kosztu <span class=\"_ _11\"> </span>pomniejszonego <span class=\"_ _11\"> </span>o <span class=\"_ _15\"> </span>skumulowane <span class=\"_ _11\"> </span>odpisy amortyzacyjne <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>skumul<span class=\"_ _4\"></span>owane <span class=\"_ _f\"></span>odpisy <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>t<span class=\"ff3\">ytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _f\"></span>warto\u015bci, <span class=\"_ _f\"></span>skorygowanego <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>warto\u015b\u0107 <span class=\"_ _0\"></span>aktualizacji <span class=\"_ _f\"></span>wyceny <span class=\"_ _0\"></span>zobowi\u0105z<span class=\"_ _4\"></span>ania </span>z <span class=\"ff3\">tytu\u0142u leasin<span class=\"_ _4\"></span>gu.<span class=\"ff2\"> </span></span>Odpis\u00f3w amortyzacyjnyc<span class=\"_ _4\"></span>h <span class=\"ff3 fc0\">od \u015brodk\u00f3w trwa\u0142ych (z wy\u0142\u0105czeniem grunt\u00f3w<span class=\"ff2\"> <span class=\"_ _3\"></span></span>i prawa wieczystego u\u017cytkowania<span class=\"_ _4\"></span> grunt\u00f3w<span class=\"ff2\">) Grupa </span></span>dokonuje, <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>zale\u017cno\u015bci <span class=\"_ _11\"> </span>od<span class=\"ff2\"> <span class=\"_ _15\"> </span>wzorca <span class=\"_ _11\"> </span>konsumowan</span>ia <span class=\"_ _11\"> </span>korzy\u015bci <span class=\"_ _11\"> </span>ekonomicznych <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>danego <span class=\"_ _11\"> </span>sk\u0142<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>nika <span class=\"_ _11\"> </span>rzeczowych <span class=\"_ _11\"> </span>aktyw\u00f3w trwa\u0142ych:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff4 fc2\">metod\u0105 amortyzacji liniowej,</span><span class=\"ff1\"> <span class=\"ff3\">dla <span class=\"_ _3\"></span>sk\u0142adnik\u00f3w, kt\u00f3re s\u0105 <span class=\"_ _3\"></span>wykorzy<span class=\"_ _4\"></span>stywane w procesie <span class=\"_ _3\"></span>produ<span class=\"_ _4\"></span>kcji w<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">r\u00f3wnomiernym stopniu </span></span></span></span></span>w ca\u0142ym okresi<span class=\"_ _4\"></span>e ich u\u017cytkowania<span class=\"_ _4\"></span>, ora<span class=\"_ _4\"></span>z<span class=\"ff1\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff4 fc2\">metod\u0105 <span class=\"_ _3\"></span>amortyz<span class=\"_ _4\"></span>acji naturalnej (<span class=\"_ _3\"></span>metod<span class=\"_ _4\"></span>\u0105 <span class=\"_ _3\"></span>jednoste<span class=\"_ _4\"></span>k <span class=\"_ _3\"></span>produ<span class=\"_ _4\"></span>kcji)<span class=\"ff1 fc0\">,<span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ff3\">dla sk\u0142adnik\u00f3w w <span class=\"_ _3\"></span>odniesieniu do <span class=\"_ _3\"></span>kt\u00f3rych konsumpcja<span class=\"_ _4\"></span> </span></span></span></span></span>korzy\u015bci <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>onomicznych <span class=\"_ _f\"></span>jest <span class=\"_ _0\"></span>bezpo\u015bredn<span class=\"_ _4\"></span>io <span class=\"_ _0\"></span>powi\u0105zana <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>ilo<span class=\"_ _3\"></span>\u015bci\u0105 <span class=\"_ _f\"></span>wydobytej <span class=\"_ _f\"></span>kopaliny <span class=\"_ _0\"></span>ze<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span></span>z\u0142o\u017ca <span class=\"_ _0\"></span>lub<span class=\"ff2\"> <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span></span>ilo\u015bci\u0105 <span class=\"_ _0\"></span>wytworzonych<span class=\"_ _4\"></span> jednostek produkcji <span class=\"_ _3\"></span>i <span class=\"ff3\">wydobycie to<span class=\"_ _3\"></span> lub <span class=\"_ _3\"></span>produkcja nie <span class=\"_ _3\"></span>s\u0105 r\u00f3wnomierne w <span class=\"_ _3\"></span>ca\u0142ym okresie <span class=\"_ _3\"></span>ich u\u017cytkowania. W <span class=\"_ _3\"></span>szczeg\u00f3ln<span class=\"_ _4\"></span>o\u015bci </span>dotyczy <span class=\"_ _2\"> </span>to <span class=\"_ _2\"> </span>budynk\u00f3w  i <span class=\"_ _2\"> </span>budowli<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>kopal\u0144, <span class=\"_ _2\"> </span>jak  r\u00f3wn<span class=\"_ _4\"></span>ie\u017c <span class=\"_ _2\"> </span>maszyn <span class=\"_ _2\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>urz\u0105dz<span class=\"_ _4\"></span>e\u0144 <span class=\"_ _2\"> </span>g<span class=\"_ _3\"></span>\u00f3rnicz<span class=\"_ _4\"></span>ych <span class=\"_ _2\"> </span>z  w<span class=\"_ _4\"></span>yj\u0105tkie<span class=\"_ _4\"></span>m <span class=\"_ _2\"> </span>sk\u0142adnik\u00f3w <span class=\"_ _12\"> </span>aktyw<span class=\"_ _4\"></span>\u00f3w eksploatowany<span class=\"_ _4\"></span>ch  w  hutach,  gdzie  okres  u\u017cy<span class=\"_ _4\"></span>tkowania  wynika  z  okres\u00f3w  ek<span class=\"_ _4\"></span>onomicznej  u\u017cyte<span class=\"_ _4\"></span>czno\u015bci  poszczeg<span class=\"_ _4\"></span>\u00f3lnych sk\u0142adnik\u00f3w akty<span class=\"_ _4\"></span>w\u00f3w. <span class=\"ff1\"> </span>Okresy <span class=\"_ _11\"> </span>eksploatacji <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>tym <span class=\"_ _11\"> </span>samym <span class=\"_ _11\"> </span>st<span class=\"_ _3\"></span>awki <span class=\"_ _11\"> </span>amortyza<span class=\"_ _4\"></span>cyjne <span class=\"_ _11\"> </span>\u015brodk\u00f3w <span class=\"_ _11\"> </span>trwa\u0142ych <span class=\"_ _11\"> </span>funkcjonuj\u0105cych <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>ci\u0105gu <span class=\"_ _11\"> </span>technologicznym produkcji <span class=\"_ _2\"> </span>miedzi, <span class=\"_ _2\"> </span>dostosowane <span class=\"_ _2\"> </span>s\u0105  do <span class=\"_ _2\"> </span>plan\u00f3w <span class=\"_ _12\"> </span>zako\u0144czenia <span class=\"_ _2\"> </span>dzia\u0142alno\u015bci,<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>a  w <span class=\"_ _2\"> </span>przypadku <span class=\"_ _2\"> </span>prawa <span class=\"_ _2\"> </span>do  u\u017cytkowania <span class=\"_ _2\"> </span>aktyw\u00f3w do<span class=\"ls0\"> <span class=\"ff3\">wcze\u015bniejszej z dw\u00f3ch <span class=\"_ _3\"></span>dat \u2013</span> <span class=\"_ _3\"></span><span class=\"ff3\">daty zako\u0144czenia okresu ekonomiczneg<span class=\"_ _4\"></span>o u\u017cytkowania lub <span class=\"_ _3\"></span>daty ko\u0144ca okresu <span class=\"_ _3\"></span>leasin<span class=\"_ _4\"></span>gu, chyba </span></span>\u017ce <span class=\"_ _1\"> </span>w\u0142asno\u015b\u0107 <span class=\"_ _1\"> </span>danego <span class=\"_ _1\"> </span>sk\u0142adnika <span class=\"_ _1\"> </span>zostanie <span class=\"_ _1\"> </span>przeniesiona <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>Grup\u0119<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>przed <span class=\"_ _1\"> </span>ko<span class=\"_ _3\"></span>\u0144cem <span class=\"_ _0\"></span>okresu <span class=\"_ _1\"> </span>leasingu, <span class=\"_ _1\"> </span>wte<span class=\"_ _3\"></span><span class=\"ff2\">dy <span class=\"_ _1\"> </span>stawki <span class=\"_ _1\"> </span>amortyzacj<span class=\"_ _4\"></span>i </span>dostosowane s\u0105 <span class=\"_ _4\"></span>do ko\u0144ca okr<span class=\"_ _4\"></span>esu sz<span class=\"_ _4\"></span>acowanego ek<span class=\"_ _4\"></span>onomiczneg<span class=\"_ _4\"></span>o u\u017cytkowania <span class=\"_ _4\"></span>danego aktywa<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>Dla  po<span class=\"_ _4\"></span>szczeg\u00f3lnych <span class=\"_ _2\"> </span>grup <span class=\"_ _12\"> </span>\u015brodk\u00f3w <span class=\"_ _2\"> </span>trwa\u0142ych  przyj\u0119t<span class=\"_ _4\"></span>o  okr<span class=\"_ _4\"></span>esy <span class=\"_ _12\"> </span>u\u017cytk<span class=\"_ _4\"></span>owania<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>oszacowane <span class=\"_ _2\"> </span>na  podstawie <span class=\"_ _2\"> </span>oczekiwaneg<span class=\"_ _4\"></span>o  \u017cyc<span class=\"_ _4\"></span>ia kopal<span class=\"ff3\">\u0144 i hut</span> z <span class=\"ff3\">uw<span class=\"_ _4\"></span>zgl\u0119dnieniem z<span class=\"_ _6\"></span>awarto\u015b<span class=\"_ _3\"></span>ci <span class=\"_ _4\"></span>z\u0142o\u017ca, w nast\u0119pu<span class=\"_ _4\"></span>j\u0105cych <span class=\"_ _4\"></span>przedzia\u0142ach:<span class=\"ff2\"> </span></span>Dla \u015brodk\u00f3w trwa<span class=\"_ _4\"></span>\u0142ych w\u0142asnyc<span class=\"_ _4\"></span>h:<span class=\"ff2\"> </span>Grupa Rodzaj \u015brodka trwa<span class=\"_ _4\"></span>\u0142ego<span class=\"ff2\"> </span>Ca\u0142kowity okres u\u017c<span class=\"_ _4\"></span>ytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Budynki, budowl<span class=\"_ _4\"></span>e i grunty Grunty Nie podlegaj\u0105 am<span class=\"_ _4\"></span>ortyzacji<span class=\"ff2\"> </span>Budynki: -<span class=\"ffc\"> <span class=\"_ _c\"> </span></span>budynki w hutach i k<span class=\"_ _4\"></span>opalniach,<span class=\"_ _4\"></span> -<span class=\"ffc\"> <span class=\"_ _c\"> </span></span>wiaty, zbiorniki, kont<span class=\"_ _4\"></span>enerowe r<span class=\"_ _4\"></span>ozdzielnie 40<span class=\"ls0\">-100 lat </span>20<span class=\"ls0\">-30 lat </span>Kapitalne wyrobi<span class=\"_ _4\"></span>ska g\u00f3rnicze<span class=\"ff2\"> </span>22<span class=\"ls0\">-90 lat </span>Ruroci\u0105gi:<span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">podsadzkowe do pr<span class=\"_ _4\"></span>zesy\u0142u piask<span class=\"_ _4\"></span>u z <span class=\"_ _4\"></span>wod\u0105,<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">technologiczne, o<span class=\"_ _4\"></span>dwadniaj\u0105ce, <span class=\"ff2\">g<span class=\"_ _4\"></span>azowe, </span></span></span>przeciwpo\u017carow<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>             <span class=\"_ _4\"></span>               6-9 <span class=\"_ _4\"></span>lat 22<span class=\"ls0\">-90 lat </span>Linie kablowe el<span class=\"_ _4\"></span>ektroenerg<span class=\"_ _4\"></span>etyczne, sygnalizacyjn<span class=\"_ _4\"></span>e i \u015bwiat\u0142owod<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span>10<span class=\"ls0\">-70 lat </span>Urz\u0105dzenia techniczne, <span class=\"_ _22\"> </span>maszyny, \u015brodki<span class=\"ff2\"> transportu </span>i <span class=\"ff3\">inne \u015brodki tr<span class=\"_ _4\"></span>wa\u0142e<span class=\"ff2\"> </span></span>Urz\u0105dzenia technicz<span class=\"_ _4\"></span>ne i ma<span class=\"_ _4\"></span>szyny:<span class=\"ff2\"> </span>- samojezdne maszyn<span class=\"_ _4\"></span>y <span class=\"ff3\">g\u00f3rnicze,<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span>  <span class=\"ls0\">obudowy kopalniane<span class=\"_ _4\"></span> </span>- <span class=\"ff3\">przeno\u015bniki ta\u015bm<span class=\"_ _4\"></span>owe, wa<span class=\"_ _4\"></span>gi przeno\u015bnik<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span></span>- rozdzielnice, rozdz<span class=\"_ _4\"></span>ielnie   4-10 lat 10<span class=\"ls0\">-66 lat </span>4-50 lat \u015arodki transport<span class=\"_ _4\"></span>u:<span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">lokomotywy do<span class=\"_ _4\"></span>\u0142owe elektryczn<span class=\"_ _4\"></span>e,<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span></span>wozy kopalnian<span class=\"_ _4\"></span>e, szynowe, <span class=\"_ _4\"></span>cysterny, platformy d<span class=\"_ _4\"></span>o transportu -<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">w\u00f3zki jezdne, wid\u0142ow<span class=\"_ _4\"></span>e, akumula<span class=\"_ _4\"></span>torowe<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">samochody osob<span class=\"_ _4\"></span>owe, ci\u0119\u017carow<span class=\"_ _4\"></span>e, specjalne<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">lokomotywy do<span class=\"_ _4\"></span>\u0142owe spalinow<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span></span></span>20<span class=\"ls0\">-50 lat </span>7-35 lat 7-22 lat 5-22 lat 10<span class=\"ls0\">-20 lat </span>Inne \u015brodki trwa\u0142<span class=\"_ _4\"></span>e, w tym nar<span class=\"_ _4\"></span>z\u0119dzia <span class=\"_ _4\"></span>i przyrz\u0105dy<span class=\"ff2\"> </span>5-25 lat          <span class=\"ff3\">Koszty z<span class=\"_ _4\"></span>dejmowania   <span class=\"_ _4\"></span>      Ca\u0142kowity <span class=\"_ _4\"></span>okres u\u017cytk<span class=\"_ _4\"></span>owania uza<span class=\"_ _4\"></span>le\u017cniony jest <span class=\"_ _4\"></span>od oczekiwan<span class=\"_ _4\"></span>ej<span class=\"ff2\"> </span></span>         <span class=\"ff3\">na<span class=\"_ _4\"></span>dk\u0142adu            <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>d\u0142ugo\u015bci \u017cycia kopalni, kt\u00f3r<span class=\"_ _4\"></span>ej dotyc<span class=\"_ _4\"></span>zy nadk\u0142ad:<span class=\"ff2\"> </span></span>             <span class=\"_ _4\"></span>                     <span class=\"_ _4\"></span>                     - R<span class=\"_ _4\"></span>obinson      <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                          <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                      <span class=\"_ _4\"></span>      14 lat              <span class=\"_ _4\"></span>                     <span class=\"_ _4\"></span>                     - C<span class=\"_ _4\"></span>arlota      <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                        <span class=\"_ _4\"></span>                            <span class=\"_ _4\"></span>        2 lata Poszczeg\u00f3lne istotne <span class=\"_ _3\"></span>cz\u0119\u015bci sk\u0142<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>dowe <span class=\"_ _3\"></span>\u015brodka trwa\u0142ego <span class=\"_ _3\"></span>(istotne komponenty), <span class=\"_ _3\"></span>kt\u00f3rych okres <span class=\"_ _3\"></span>u\u017cytkowania r\u00f3\u017cni <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>od <span class=\"_ _3\"></span>okresu u\u017cytkowania <span class=\"_ _1d\"> </span>ca\u0142ego <span class=\"_ _22\"> </span>\u015brodka <span class=\"_ _22\"> </span>trwa\u0142ego, <span class=\"_ _22\"> </span>amortyz<span class=\"_ _4\"></span>owane <span class=\"_ _1d\"> </span>s\u0105 <span class=\"_ _22\"> </span>o<span class=\"_ _3\"></span>dr\u0119bn<span class=\"_ _4\"></span>ie, <span class=\"_ _22\"> </span>przy <span class=\"_ _1d\"> </span>zastosowaniu <span class=\"_ _22\"> </span>stawek <span class=\"_ _22\"> </span><span class=\"ff2\">amortyzacyjnych </span>odzwierciedlaj\u0105cy<span class=\"_ _4\"></span>ch przewidy<span class=\"_ _4\"></span>wany okres ich <span class=\"_ _4\"></span>u\u017cytkowania.<span class=\"ff2\"> </span>Dla rzeczowych <span class=\"_ _4\"></span>aktyw\u00f3w tr<span class=\"_ _4\"></span>wa\u0142ych z<span class=\"_ _4\"></span> tytu\u0142u prawa do u\u017c<span class=\"_ _4\"></span>ytkowania <span class=\"_ _6\"></span>akty<span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>\u00f3w:<span class=\"ff2\"> </span>Grupa Rodzaj prawa <span class=\"_ _4\"></span>do u\u017cytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Ca\u0142kowity okres u\u017c<span class=\"_ _4\"></span>ytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Budynki, budowl<span class=\"_ _4\"></span>e i grunty Prawo wieczyst<span class=\"_ _4\"></span>ego u\u017cytkowania <span class=\"_ _6\"></span>g<span class=\"_ _3\"></span>runt<span class=\"_ _4\"></span>\u00f3w      <span class=\"_ _4\"></span>       <span class=\"ff2\"> </span>wyceniane met<span class=\"_ _4\"></span>od\u0105 renty wie<span class=\"_ _4\"></span>czystej<span class=\"ff2\"> </span>        Nie podle<span class=\"_ _4\"></span>ga amortyzacji<span class=\"_ _4\"></span> S\u0142u\u017cebno\u015b\u0107 prz<span class=\"_ _4\"></span>esy\u0142u<span class=\"ff2\"> </span>6-54 lat (okres amortyz<span class=\"_ _4\"></span>acji jest zale\u017cny <span class=\"_ _4\"></span><span class=\"ff2\"> </span>od okresu amor<span class=\"_ _4\"></span>tyzacji sk<span class=\"_ _4\"></span>\u0142adnika aktyw\u00f3w w zwi\u0105<span class=\"_ _4\"></span>zku z kt\u00f3rym s\u0142u\u017cebno\u015b\u0107 zos<span class=\"_ _4\"></span>ta\u0142a ustanowi<span class=\"_ _4\"></span>ona)<span class=\"ff2\"> </span>Nieruchomo\u015bci <span class=\"_ _4\"></span>gruntowe  <span class=\"_ _4\"></span>       <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>                 <span class=\"ff2\"> </span>5-30 lat Budynki i budow<span class=\"_ _4\"></span>le      <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>           3-5 lat Zespo\u0142y kompu<span class=\"_ _4\"></span>terowe  <span class=\"_ _4\"></span>               <span class=\"_ _4\"></span>                        <span class=\"_ _4\"></span>            <span class=\"ff2\"> </span>3 lata Urz\u0105dzenia techniczne, <span class=\"_ _22\"> </span>maszyny, \u015brodki<span class=\"ff2\"> transportu </span>i <span class=\"ff3\">inne \u015brodki tr<span class=\"_ _4\"></span>wa\u0142e<span class=\"ff2\"> </span></span>Maszyny i ur<span class=\"_ _4\"></span>z\u0105dzenia technicz<span class=\"_ _4\"></span>ne   <span class=\"_ _4\"></span>                      <span class=\"_ _4\"></span>      <span class=\"ff2\"> </span>3-4 lat \u015arodki transport<span class=\"_ _4\"></span>u     <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                  <span class=\"ff2\"> </span>3 lata Wyposa\u017cenie i <span class=\"_ _4\"></span>pozosta\u0142e  <span class=\"_ _4\"></span>            <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>                   <span class=\"ff2\"> </span>5 lat Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci <span class=\"ff1\">- a<span class=\"_ _4\"></span>ktywa niemat<span class=\"_ _4\"></span>erialne </span>Aktywa  niematerialne  g\u00f3rnicz<span class=\"_ _4\"></span>e  i  hutnicze  obejmuj\u0105  przede  wszystkim:  aktywa  z  tytu\u0142u  poszukiwania  i  oceny <span class=\"_ _19\"> </span>zasob\u00f3w mineralnych ora<span class=\"_ _4\"></span>z prawa <span class=\"_ _4\"></span>do wody w Chile. <span class=\"_ _4\"></span> Aktywa z tytu\u0142u <span class=\"_ _4\"></span>poszukiwania <span class=\"_ _4\"></span>i oceny zas<span class=\"_ _4\"></span>ob\u00f3w mineralny<span class=\"_ _4\"></span>ch<span class=\"ff2\"> </span>W ramach <span class=\"_ _4\"></span>aktyw\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u poszukiwania <span class=\"_ _4\"></span>i oceny zasob\u00f3w m<span class=\"_ _4\"></span>iner<span class=\"_ _4\"></span>alnych kwalifikowan<span class=\"_ _4\"></span>e s\u0105 nak\u0142ady <span class=\"_ _4\"></span>na:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">pr<span class=\"_ _4\"></span>ojekty rob\u00f3t g<span class=\"_ _4\"></span>eologicznych,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">uz<span class=\"_ _4\"></span>yskanie decyzji \u015br<span class=\"_ _4\"></span>odowisk<span class=\"_ _4\"></span>owych,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">uz<span class=\"_ _4\"></span>yskanie konc<span class=\"_ _4\"></span>esji i u\u017cytkowania<span class=\"_ _4\"></span> g\u00f3rnicz<span class=\"_ _4\"></span>ego na poszukiwania<span class=\"_ _4\"></span> geo<span class=\"_ _4\"></span>logiczne,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">r<span class=\"_ _4\"></span>ealizacj\u0119 <span class=\"_ _3\"></span>rob\u00f3t <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>prac <span class=\"_ _3\"></span>wiertniczych <span class=\"_ _3\"></span>(wie<span class=\"_ _3\"></span>rc<span class=\"_ _4\"></span>enia, <span class=\"_ _3\"></span>badania <span class=\"_ _f\"></span>geofizyczne, <span class=\"_ _3\"></span>hydrogeologicz<span class=\"_ _4\"></span>ne, <span class=\"_ _3\"></span>obs\u0142uga <span class=\"_ _3\"></span>geologiczna, <span class=\"_ _3\"></span>analityka,<span class=\"_ _4\"></span> </span></span>geotechnika, itd<span class=\"_ _4\"></span>.), \u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff2\">z<span class=\"_ _4\"></span>akup informacji g<span class=\"_ _4\"></span>eologicznych,<span class=\"_ _4\"></span> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff2\">wykonani<span class=\"_ _4\"></span>e dokumen<span class=\"_ _4\"></span>tacji ge<span class=\"_ _4\"></span>ologicznej i jej z<span class=\"_ _4\"></span>atwierdzen<span class=\"_ _4\"></span>ie, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff2\">wykonani<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>oceny <span class=\"_ _0\"></span>ekonomiczn<span class=\"_ _4\"></span>o-<span class=\"ff3\">technicznej <span class=\"_ _0\"></span>zasob\u00f3w <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>potrzeb <span class=\"_ _0\"></span>decyzji <span class=\"_ _0\"></span>o <span class=\"_ _1\"> </span>wniosk</span>owanie <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>koncesje <span class=\"_ _0\"></span>na <span class=\"ff3\">eksploatacj<span class=\"_ _4\"></span>\u0119 </span></span></span>g\u00f3rnicz\u0105,<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">koszt<span class=\"_ _4\"></span>y zu\u017cycia ur<span class=\"_ _4\"></span>z\u0105dze\u0144 i spr<span class=\"_ _4\"></span>z\u0119tu (rzeczow<span class=\"_ _4\"></span>e aktywa trwa<span class=\"_ _4\"></span>\u0142e) s\u0142u\u017c\u0105ceg<span class=\"_ _4\"></span>o do prowadz<span class=\"_ _4\"></span>enia prac poszu<span class=\"_ _4\"></span>kiwawczych.<span class=\"ff2\"> </span></span></span>Nak\u0142ady <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>akty<span class=\"_ _3\"></span>wa <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _1\"> </span>poszukiwania <span class=\"_ _0\"></span>i <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>ceny <span class=\"_ _0\"></span>zasob\u00f3w <span class=\"_ _0\"> </span>mineralnych <span class=\"_ _0\"></span>wycenia <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>wysoko\u015bci <span class=\"_ _0\"></span>kosztu <span class=\"_ _1\"> </span>pomniej<span class=\"ff2\">szonego </span>o skumulowane <span class=\"_ _4\"></span>odpisy z <span class=\"ff3\">tytu<span class=\"_ _4\"></span>\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci i ujmuj<span class=\"_ _4\"></span>e si\u0119 je jako<span class=\"_ _4\"></span> warto\u015bci niema<span class=\"_ _4\"></span>terialne ni<span class=\"_ _4\"></span>eoddane do u\u017c<span class=\"_ _4\"></span>ytkowania.<span class=\"ff2\"> </span></span>Testy na utrat\u0119 war<span class=\"_ _4\"></span>to\u015bci na <span class=\"_ _4\"></span>pojedynczej j<span class=\"_ _4\"></span>ednostce (pr<span class=\"_ _4\"></span>ojekcie) Gr<span class=\"_ _4\"></span>upa prz<span class=\"_ _4\"></span>eprowadza obowi\u0105zk<span class=\"_ _4\"></span>owo<span class=\"_ _4\"></span> z chwil\u0105:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff2\">wyka<span class=\"_ _4\"></span>zania <span class=\"ff3\">techniczn<span class=\"_ _4\"></span>ej wykonaln<span class=\"_ _4\"></span>o\u015bci i k<span class=\"_ _4\"></span>omercyjnej z<span class=\"_ _4\"></span>asadno\u015bci wy<span class=\"_ _4\"></span>dobywania z<span class=\"_ _4\"></span>asob\u00f3w mineraln<span class=\"_ _4\"></span>ych, <span class=\"_ _4\"></span>oraz<span class=\"ff2\"> </span></span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">gdy <span class=\"_ _3\"></span>fakty <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>okoliczno\u015bci <span class=\"_ _3\"></span>wskazuj\u0105, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _f\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>bilansowa <span class=\"_ _f\"></span>aktyw\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _f\"></span>poszukiwania <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>ceny<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>zasob\u00f3w <span class=\"_ _f\"></span>mineralny<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span> </span></span>mo\u017ce przewy\u017csz<span class=\"_ _4\"></span>a\u0107 ich wart<span class=\"_ _4\"></span>o\u015b\u0107 odzyskiwaln\u0105.<span class=\"ff2\"> </span>Ewentualne <span class=\"_ _0\"></span><span class=\"ff3\">odpisy <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _2\"> </span>przed <span class=\"_ _0\"></span>dokonaniem <span class=\"_ _0\"></span>przeklasyfikowa<span class=\"_ _4\"></span>nia <span class=\"_ _1\"> </span>wynikaj\u0105cego <span class=\"_ _0\"></span>z <span class=\"_ _1\"> </span>wykazania <span class=\"_ _0\"></span>technicznej <span class=\"_ _1\"> </span>wykonalno<span class=\"_ _4\"></span>\u015bci </span>i <span class=\"ff3\">ekonomiczn<span class=\"_ _4\"></span>ej zasadno\u015bci wyd<span class=\"_ _4\"></span>obywania za<span class=\"_ _4\"></span>sob\u00f3w min<span class=\"_ _4\"></span>eralnych. <span class=\"ff2\"> </span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania,  za\u0142<span class=\"_ _4\"></span>o\u017cenia i <span class=\"_ _4\"></span>os\u0105dy<span class=\"ff1\"> </span>Wa\u017cne  oszacowania  i  za\u0142o\u017cenia  dotycz\u0105ce  utraty  warto\u015bci  rzeczowych  i  niematerialn<span class=\"_ _4\"></span>ych  aktyw\u00f3w <span class=\"_ _10\"> </span>trwa\u0142ych  g\u00f3rniczych i <span class=\"ff3\">hutniczych z<span class=\"_ _4\"></span>osta\u0142y zaprez<span class=\"_ _4\"></span>entowane w <span class=\"_ _4\"></span>Nocie 3.<span class=\"ff2\"> </span></span>Warto\u015b\u0107 netto <span class=\"_ _3\"></span>rzecz<span class=\"_ _4\"></span>owych aktyw\u00f3w g\u00f3rniczych <span class=\"_ _3\"></span>i hutniczych podlegaj\u0105cych amortyzacji metod\u0105 natura<span class=\"_ _3\"></span>ln\u0105 wynios\u0142a na <span class=\"_ _3\"></span>dzie\u0144 31<span class=\"ls0\"> grudnia </span>2023<span class=\"ls0\"> r<span class=\"_ _4\"></span>. 1 <span class=\"lse\">156 </span>mln <span class=\"ff3\">PLN (na dzie\u0144 31</span> gr<span class=\"_ _4\"></span>udnia 20<span class=\"lse\">22</span> r<span class=\"_ _4\"></span>. 1 694 mln <span class=\"_ _4\"></span>PLN). </span>Rzeczowe i <span class=\"_ _4\"></span>niematerialne <span class=\"_ _4\"></span>aktywa g\u00f3rnic<span class=\"_ _4\"></span>ze i hutni<span class=\"_ _4\"></span>cze<span class=\"ff2 fc0\"> </span>Rzeczowe aktywa trwa\u0142e<span class=\"ff1\"> </span>Warto\u015bci niematerialne<span class=\"ff1\"> </span>Budynki, budowle i grunty Urz\u0105dzenia techniczne, maszyny, \u015brodki transportu i inne \u015brodki trwa\u0142e<span class=\"ff1\"> </span>\u015arodki trwa\u0142e w budowie Prawa do wody Aktywa z tytu\u0142u poszukiwania i oceny zasob\u00f3w mineralnych Pozosta\u0142e<span class=\"ff1\"> </span>Razem Stan na 01.01.2022 Warto\u015b\u0107 brutto<span class=\"ff2\"> </span>21 852 16 851 5 791  <span class=\"ls8\">253</span> 3 095 1 295 49 137 Umorzenie (10 438) (8 859) - - - ( 333) (19 630) Odpisy z tytu\u0142u utraty warto\u015bci<span class=\"ff2\"> </span>(2 766) ( 806) ( 61) ( 186) (1 664) ( 25) (5 508) Warto\u015b\u0107 ksi\u0119gowa netto, z tego:<span class=\"ff1\"> </span>8 648 7 186 5 730  <span class=\"ls34\">67</span> 1 431  <span class=\"ls34\">937</span> 23 999 \u015brodki trwa\u0142e w\u0142asne i warto\u015bci niematerialne, z tego:<span class=\"ff2\"> </span>8 191 7 152 5 730  <span class=\"ls34\">67</span> 1 431  <span class=\"ls34\">937</span> 23 508    <span class=\"ff3\">wykazane w ramach aktyw\u00f3w przeznaczonych do sprzeda\u017cy </span>    (grupa zbycia) - - - -  <span class=\"ls8\">119</span> -  <span class=\"ls8\">119</span>    <span class=\"ff3\">wykazane jako \u201erze</span>czowe i niematerialne aktywa     <span class=\"ff3\">g\u00f3rnicze i hutnicze\"</span> 8 191 7 152 5 730  <span class=\"ls8\">67</span> 1 312  <span class=\"ls8\">937</span> 23 389 \u015brodki trwa\u0142e w leasingu (prawo do u\u017cytkowania)<span class=\"ff2\"> </span> <span class=\"ls34\">457</span>  <span class=\"ls34\">34</span> - - - -  <span class=\"ls34\">491</span> Zmiany w roku 2022 netto Rozliczenie \u015brodk\u00f3w trwa\u0142ych w budowie<span class=\"ff2\"> </span> <span class=\"ls8\">691</span> 1 750 (2 441) - - - - Zakup  - - 1 901  4  <span class=\"ls8\">114</span>  <span class=\"ls8\">18</span> 2 037 Leasing - <span class=\"ff3\">nowe umowy, modyfikacje um\u00f3w</span>  <span class=\"ls8\">133</span>  <span class=\"ls8\">12</span> - - - -  <span class=\"ls34\">145</span> Koszty usuwania nadk\u0142adu w kopalniach odkrywkowych<span class=\"ff2\"> </span> <span class=\"ls8\">367</span> - - - - -  <span class=\"ls34\">367</span> Wytworzenie we w\u0142asnym zakresie<span class=\"ff2\"> </span>- - 1 027 -  <span class=\"ls8\">68</span>  2 1 097 Kwota aktywowanych koszt\u00f3w finansowania zewn\u0119trznego<span class=\"ff2\"> </span>- -  <span class=\"ls8\">182</span> -  <span class=\"ls8\">42</span>  2  <span class=\"ls34\">226</span> Nota 9.4 Zmiana stanu <span class=\"ff3\">wysoko\u015bci  rezerwy na koszty likwidacji zak\u0142ad\u00f3w </span>g\u00f3rniczych i sk\u0142adowisk odpad\u00f3w<span class=\"ff2\"> </span>( 42) - - - - - ( 42) Nota 4.1 Amortyzacja, z tego: ( 784) (1 239) - - - ( 20) (2 043) dot. \u015brodk\u00f3w trwa\u0142ych w\u0142asnych i warto\u015bci <span class=\"ff2\">niematerialnych </span>( 756) (1 230) - - - ( 20) (2 006) dot. \u015brodk\u00f3w trwa\u0142ych w leasingu (prawa do u\u017cytkowania)<span class=\"ff2\"> </span>( 28) ( 9) - - - - ( 37) Nota 4.4 (Utworzenie)/ odwr\u00f3cenie odpis\u00f3w z tytu\u0142u utraty warto\u015bci <span class=\"ff2\"> </span>- ( 7) ( 6) - ( 55) ( 2) ( 70) dot. \u015brodk\u00f3w trwa\u0142ych w\u0142asnych i warto\u015bci niematerialnych<span class=\"ff2\"> </span>- ( 7) ( 6) - ( 55) ( 2) ( 70) dot. \u015brodk\u00f3w trwa\u0142ych w leasingu (prawa do u\u017cytkowania)<span class=\"ff2\"> </span>- - - - - - - R\u00f3\u017cnice kursowe z przeliczenia sprawozda\u0144 jednostek <span class=\"ff2\"> </span>o walucie funkcjonalnej innej ni\u017c PLN<span class=\"ff2\"> </span> <span class=\"ls8\">77</span>  <span class=\"ls8\">51</span>  <span class=\"ls8\">40</span>  6  <span class=\"ls8\">108</span>  2  <span class=\"ls34\">284</span> Likwidacja, sprzeda\u017c, darowizny i nieodp\u0142atne przekazanie<span class=\"ff2\"> </span>( 5) ( 40) ( 19) - - ( 5) ( 69) Rozliczenie ze <span class=\"ff3\">\u015brodk\u00f3w trwa\u0142ych w budowie na warto\u015bci </span>niematerialne - - ( 38) - - - ( 38) Stan na dzie\u0144 utraty kontroli nad jednostk\u0105 zale\u017cn\u0105<span class=\"ff2\"> </span>- - - - ( 125) - ( 125) Przesuni\u0119cie z rzeczowych aktyw\u00f3w g\u00f3rniczych i hutniczych na pozosta\u0142e aktywa rzeczowe<span class=\"ff2\"> </span>- - ( 197) - - - ( 197) Inne zmiany ( 3) ( 24) ( 56) ( 4)  <span class=\"ls8\">94</span>  <span class=\"ls8\">88</span>  <span class=\"ls34\">95</span> Stan na 31.12.2022 Warto\u015b\u0107<span class=\"ff2\"> brutto </span>23 383 17 466 6 147  <span class=\"ls8\">274</span> 3 480 1 411 52 161 Umorzenie (11 463) (9 449) - - - ( 362) (21 274) Odpisy z tytu\u0142u utraty warto\u015bci<span class=\"ff2\"> </span>(2 838) ( 328) ( 24) ( 201) (1 803) ( 27) (5 221) Warto\u015b\u0107 ksi\u0119gowa netto, z tego:<span class=\"ff1\"> </span>9 082 7 689 6 123  <span class=\"ls34\">73</span> 1 677 1 022 25 666 \u015brodki trwa\u0142e w\u0142asne i warto\u015bci niematerialne<span class=\"ff2\"> </span>8 521 7 652 6 123  <span class=\"ls34\">73</span> 1 677 1 022 25 068 \u015brodki trwa\u0142e w leasingu (prawo do u\u017cytkowania)<span class=\"ff2\"> </span> <span class=\"ls34\">561</span>  <span class=\"ls34\">37</span> - - - -  <span class=\"ls34\">598</span> Stan na 31.12.2022 Warto\u015b\u0107 brutto<span class=\"ff2\"> </span>23 383 17 466 6 147  <span class=\"ls8\">274</span> 3 480 1 411 52 161 Umorzenie (11 463) (9 449) - - - ( 362) (21 274) Odpisy z tytu\u0142u utraty warto\u015bci<span class=\"ff2\"> </span>(2 838) ( 328) ( 24) ( 201) (1 803) ( 27) (5 221) Warto\u015b\u0107 ksi\u0119gowa netto, z tego:<span class=\"ff1\"> </span>9 082 7 689 6 123  <span class=\"ls34\">73</span> 1 677 1 022 25 666 \u015brodki trwa\u0142e w\u0142asne i warto\u015bci niematerialne<span class=\"ff2\"> </span>8 521 7 652 6 123  <span class=\"ls34\">73</span> 1 677 1 022 25 068 \u015brodki trwa\u0142e w leasingu (prawo do u\u017cytkowania)<span class=\"ff2\"> </span> <span class=\"ls34\">561</span>  <span class=\"ls34\">37</span> - - - -  <span class=\"ls34\">598</span> Zmiany w roku 2023 netto Rozliczenie \u015brodk\u00f3w trwa\u0142ych w budowie<span class=\"ff2\"> </span>1 392 2 110 (3 502) ( 2) -  2 - Zakup  - - 2 313  2  <span class=\"ls8\">167</span>  <span class=\"ls8\">91</span> 2 573 Leasing - <span class=\"ff3\">nowe umowy, modyfikacje um\u00f3w, inne zmiany</span>  <span class=\"ls8\">11</span>  <span class=\"ls8\">53</span> - - - -  <span class=\"ls34\">64</span> Koszty usuwania nadk\u0142adu w kopalniach odkrywkowych<span class=\"ff2\"> </span> <span class=\"ls8\">174</span> - - - - -  <span class=\"ls34\">174</span> Wytworzenie we w\u0142asnym zakresie<span class=\"ff2\"> </span>- - 1 290 -  <span class=\"ls8\">110</span>  2 1 402 Kwota aktywowanych koszt\u00f3w finansowania zewn\u0119trznego<span class=\"ff2\"> </span>- -  <span class=\"ls8\">177</span> -  <span class=\"ls8\">69</span>  1  <span class=\"ls34\">247</span> Nota 9.4 Zmiana stanu wysoko\u015bci  rezerwy na koszty likwidacji zak\u0142ad\u00f3w g\u00f3rniczych i sk\u0142adowisk odpad\u00f3w<span class=\"ff2\"> </span> <span class=\"ls8\">100</span> - - - - -  <span class=\"ls34\">100</span> Nota 4.1 Amortyzacja, z tego: ( 898) (1 369) - - - ( 29) (2 296) dot. \u015brodk\u00f3w trwa\u0142ych w\u0142asnych i warto\u015bci niematerialnych<span class=\"ff2\"> </span>( 855) (1 348) - - - ( 29) (2 232) dot. \u015brodk\u00f3w trwa\u0142ych w leasingu (prawa do u\u017cytkowania)<span class=\"ff2\"> </span>( 43) ( 21) - - - - ( 64) Nota 4.4 (Utworzenie) / odwr\u00f3cenie odpis\u00f3w z tytu\u0142u utraty warto\u015bci, z tego:<span class=\"ff2\"> </span>(1 542) (1 109) ( 946)  <span class=\"ls8\">23</span> ( 365) ( 43) (3 982) dot. \u015brodk\u00f3w trwa\u0142ych w\u0142asnych i warto\u015bci niematerialnych<span class=\"ff2\"> </span>(1 453) (1 103) ( 946)  <span class=\"ls8\">23</span> ( 365) ( 43) (3 887) dot. \u015brodk\u00f3w trwa\u0142ych w leasingu (prawa do u\u017cytkowa<span class=\"ff2\">nia) </span>( 89) ( 6) - - - - ( 95) R\u00f3\u017cnice kursowe z przeliczenia sprawozda\u0144 jednostek <span class=\"ff2\"> </span>o walucie funkcjonalnej innej ni\u017c PLN<span class=\"ff2\"> </span>( 82) ( 93) ( 48) ( 7) ( 154) - ( 384) Likwidacja, sprzeda\u017c, darowizny i nieodp\u0142atne przekazanie<span class=\"ff2\"> </span>( 7) ( 30) ( 5) - - ( 10) ( 52) Inne zmiany  4  <span class=\"ls8\">14</span> ( 103) ( 1)  <span class=\"ls8\">34</span>  <span class=\"ls8\">35</span> ( 17) Stan na 31.12.2023 Warto\u015b\u0107 brutto<span class=\"ff2\"> </span>23 887 18 503 6 265  <span class=\"ls8\">245</span> 3 541 1 493 53 934 Umorzenie (11 688) (9 890) - - - ( 354) (21 932) Odpisy z tytu\u0142u utraty warto\u015bci<span class=\"ff2\"> </span>(3 965) (1 348) ( 966) ( 157) (2 003) ( 68) (8 507) Warto\u015b\u0107 ksi\u0119gowa netto, z tego:<span class=\"ff1\"> </span>8 234 7 265 5 299  <span class=\"ls34\">88</span> 1 538 1 071 23 495 \u015brodki trwa\u0142e w\u0142asne i warto\u015bci niematerialne<span class=\"ff2\"> </span>7 794 7 202 5 299  <span class=\"ls34\">88</span> 1 538 1 071 22 992 \u015brodki trwa\u0142e w leasingu (prawo do u\u017cytkowania)<span class=\"ff2\"> </span> <span class=\"ls34\">440</span>  <span class=\"ls34\">63</span> - - - -  <span class=\"ls34\">503</span> Nota 9.1.1 Rz<span class=\"_ _4\"></span>eczowe aktyw<span class=\"_ _4\"></span>a trwa\u0142e g\u00f3rnic<span class=\"_ _4\"></span>ze i hutnicze \u2013<span class=\"ff1\"> </span>i<span class=\"_ _4\"></span>stotne \u015brodki <span class=\"_ _4\"></span>trwa\u0142e w <span class=\"_ _4\"></span>budowie<span class=\"ff1\"> </span>Stan na  31.12.2023 Stan na  31.12.2022<span class=\"_ _4\"></span> Program Ud<span class=\"_ _4\"></span>ost\u0119pnienie Z<span class=\"_ _4\"></span>\u0142o\u017ca<span class=\"ff2\"> </span>3 449 3 318 Budowa szybu SW<span class=\"_ _4\"></span>-4  <span class=\"lse\">625</span>  <span class=\"lse\">589</span> Uzbrojenie R<span class=\"_ _4\"></span>ejon\u00f3w G\u00f3rnicz<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span> <span class=\"lse\">233</span>  <span class=\"lse\">163</span> Dzia\u0142alno\u015b\u0107 inw<span class=\"_ _4\"></span>estycyjna zwi\u0105<span class=\"_ _4\"></span>zana z <span class=\"_ _4\"></span>rozbudow\u0105 i ekspl<span class=\"_ _4\"></span>oatacj\u0105 Obiektu Unieszkodliwiania<span class=\"_ _4\"></span> Odpad<span class=\"_ _4\"></span>\u00f3w Wydobywczych <span class=\"_ _4\"></span>\u017belazny M<span class=\"_ _4\"></span>ost<span class=\"ff2\"> </span> <span class=\"lse\">173</span>  <span class=\"lse\">280</span> Rozbudowa sieci rur<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>ci\u0105g\u00f3w w <span class=\"_ _4\"></span>oddzia\u0142ach g<span class=\"_ _4\"></span>\u00f3rniczych <span class=\"ff2\"> </span> <span class=\"lse\">95</span>  <span class=\"lse\">52</span> Zakup masz<span class=\"_ _4\"></span>yn g\u00f3rniczych<span class=\"ff2\"> </span> <span class=\"lse\">70</span>  <span class=\"lse\">36</span> Budowa przen<span class=\"_ _4\"></span>o\u015bnik\u00f3w O/Z<span class=\"_ _4\"></span>GL<span class=\"ff2\"> </span> <span class=\"lse\">67</span>  <span class=\"lse\">74</span> Pompownia Dam\u00f3<span class=\"_ _4\"></span>wka<span class=\"ff2\"> </span>wraz <span class=\"_ _4\"></span>z ruroci\u0105giem w<span class=\"_ _4\"></span>ody zwrotne<span class=\"_ _4\"></span>j w Zak\u0142adzie Hydrotechnicznym<span class=\"_ _4\"></span>  <span class=\"lse\">36</span>  <span class=\"lse\">145</span> BAT As-<span class=\"ff3\">Instalacja d<span class=\"_ _4\"></span>o usuwania a<span class=\"_ _4\"></span>rsenu i <span class=\"_ _4\"></span>rt\u0119ci z gaz<span class=\"_ _4\"></span>\u00f3w przed instala<span class=\"_ _4\"></span>cj\u0105 </span>Solinox  1  <span class=\"lse\">117</span> Nota 9.1.2 Aktyw<span class=\"_ _4\"></span>a z tytu\u0142u p<span class=\"_ _4\"></span>oszukiwania i <span class=\"_ _4\"></span>oceny zasob<span class=\"_ _4\"></span>\u00f3w mineralnych<span class=\"ff1\"> </span>Istotne <span class=\"ff3\">nak\u0142ady <span class=\"_ _4\"></span>na poszukiwani<span class=\"_ _4\"></span>e i ocen<span class=\"_ _4\"></span>\u0119 zasob\u00f3w min<span class=\"_ _4\"></span>eralnych pr<span class=\"_ _4\"></span>zedstawion<span class=\"_ _4\"></span>o w poni\u017cszej tab<span class=\"_ _4\"></span>eli.<span class=\"ff2\"> </span></span>Segment operacyjny Opis Stan na 31.12.2<span class=\"_ _4\"></span>023 Stan na 31.12.2<span class=\"_ _4\"></span>022 Warto\u015b\u0107 brutto Odpisy  z tytu\u0142u utraty warto\u015bci<span class=\"ff1\"> </span>Warto\u015b\u0107 brutto Odpisy  z tytu\u0142u utraty warto\u015bci<span class=\"ff1\"> </span>KGHM INTERNATIONAL <span class=\"_ _4\"></span>LTD. Nak\u0142ady zwi\u0105z<span class=\"_ _4\"></span>ane z pracam<span class=\"_ _4\"></span>i eksploracy<span class=\"_ _4\"></span>jnymi, g\u0142\u00f3wnie w<span class=\"ff2\"> ram<span class=\"_ _4\"></span>ach projektu Vic<span class=\"_ _4\"></span>toria </span>po\u0142o\u017conego w <span class=\"_ _4\"></span>Zag\u0142\u0119biu Sudb<span class=\"_ _4\"></span>ury w<span class=\"ff2\"> Kanadzie<span class=\"_ _4\"></span> </span>2 164 1 102 2 192  <span class=\"lse\">832</span> KGHM INTERNATIONAL <span class=\"_ _4\"></span>LTD. Nak\u0142ady zwi\u0105z<span class=\"_ _4\"></span>ane z pracam<span class=\"_ _4\"></span>i eksploracy<span class=\"_ _4\"></span>jnymi <span class=\"ff2\"> </span>w ramach <span class=\"_ _4\"></span>projektu Ajax  <span class=\"lse\">614</span>  <span class=\"lse\">614</span>  <span class=\"lse\">671</span>  <span class=\"lse\">671</span> Nota 9.1.3 Wyd<span class=\"_ _4\"></span>atki zwi\u0105z<span class=\"_ _4\"></span>ane z aktywami<span class=\"_ _4\"></span> g\u00f3rniczymi i <span class=\"_ _4\"></span>hutnicz<span class=\"_ _4\"></span>ymi<span class=\"ff1\"> </span>od 01.01.202<span class=\"_ _4\"></span>3  do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2  do 31.12.202<span class=\"_ _4\"></span>2 Zakup (2 573) (2 037) Maj\u0105tek trwa\u0142y <span class=\"_ _4\"></span>wytworzony w<span class=\"_ _4\"></span>e w\u0142asnym zakr<span class=\"_ _4\"></span>esie<span class=\"ff2\"> </span>(1 402) (1 097) Koszty usuwania <span class=\"_ _4\"></span>nadk\u0142adu w k<span class=\"_ _4\"></span>opalniach <span class=\"_ _4\"></span>odkrywkowych <span class=\"_ _4\"></span><span class=\"ff2\"> </span>( 174) ( 367) Koszty finans<span class=\"_ _4\"></span>owania zewn\u0119trzn<span class=\"_ _4\"></span>ego<span class=\"ff2\"> </span>( 247) ( 226) Zmiana stanu <span class=\"_ _4\"></span>zobowi\u0105za\u0144 z<span class=\"_ _4\"></span> tytu\u0142u na<span class=\"_ _4\"></span>bycia<span class=\"ff2\"> </span> <span class=\"lse\">229</span> ( 21) Pozosta\u0142e<span class=\"ff2\"> </span> <span class=\"lse\">55</span>  <span class=\"lse\">70</span> Razem* (4 112) (3 678) *W tym wydatki zwi<span class=\"_ _3\"></span>\u0105zane z aktywami s\u0142u\u017c\u0105<span class=\"_ _3\"></span>cymi poszukiwaniu i o<span class=\"_ _3\"></span>cenie zasob\u00f3w mineralnych<span class=\"_ _3\"></span> w kwocie<span class=\"_ _3\"></span><span class=\"ff6\"> <span class=\"ls2f\">340</span> mln PLN (w 20<span class=\"ls2f\">22</span> <span class=\"ls3e\">r.</span> <span class=\"ls2f\">159</span> ml<span class=\"_ _3\"></span>n PLN).</span><span class=\"ff6\"> </span>Nota 9.2 Poz<span class=\"_ _4\"></span>osta\u0142e aktyw<span class=\"_ _4\"></span>a rzeczowe i ni<span class=\"_ _4\"></span>ematerialne<span class=\"ff1\"> </span>Zasady <span class=\"ff4\">rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></span>Pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _11\"> </span>rzeczowe <span class=\"_ _15\"> </span>aktywa <span class=\"_ _11\"> </span></span>trwa\u0142e<span class=\"ff2\"> <span class=\"_ _15\"> </span></span>wycenia <span class=\"_ _11\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>cenie <span class=\"_ _11\"> </span>nabycia/koszc<span class=\"ff2\">ie <span class=\"_ _15\"> </span>wytworzenia <span class=\"_ _11\"> </span>pomniejszonych <span class=\"_ _11\"> </span>o skumulowan</span>\u0105<span class=\"ff2\"> </span>amortyzac<span class=\"ff3\">j\u0119 <span class=\"_ _3\"></span>(umorz<span class=\"_ _4\"></span>enie)<span class=\"ff2\"> <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>skumulowane <span class=\"_ _3\"></span></span>odpisy <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u <span class=\"_ _3\"></span>utraty warto\u015bci.<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>Odpis\u00f3w <span class=\"_ _3\"></span>amortyzac<span class=\"_ _4\"></span>yjnych <span class=\"_ _3\"></span>dokonuj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>metod\u0105<span class=\"_ _3c\"> </span></span><span class=\"ff3\"> </span>liniow\u0105. <span class=\"ff2\"> </span>Dla poszczeg<span class=\"_ _4\"></span>\u00f3lnych grup \u015bro<span class=\"_ _4\"></span>dk\u00f3w trwa\u0142ych pr<span class=\"_ _4\"></span>zyj\u0119to <span class=\"_ _4\"></span>okresy u\u017cytk<span class=\"_ _4\"></span>owania w na<span class=\"_ _4\"></span>st\u0119puj\u0105cych pr<span class=\"_ _4\"></span>zedzia\u0142ach:<span class=\"ff2\"> </span>Grupa Ca\u0142kowity okres u<span class=\"ff3\">\u017cytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span>Budynki i budow<span class=\"_ _4\"></span>le 25<span class=\"ls0\">-60 lat </span>Urz\u0105dzenia technicz<span class=\"_ _4\"></span>ne i <span class=\"ff2\">masz<span class=\"_ _4\"></span>yny </span>4-15 lat \u015arodki transport<span class=\"_ _4\"></span>u<span class=\"ff2\"> </span>3-14 lat Inne \u015brodki trwa\u0142<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span>5-10 lat<span class=\"_ _3c\"> </span> Warto\u015bci <span class=\"_ _14\"> </span>niematerialn<span class=\"_ _4\"></span>e <span class=\"_ _14\"> </span>wykazane <span class=\"_ _14\"> </span>jako <span class=\"_ _14\"> </span>\u201epozosta\u0142e <span class=\"_ _15\"> </span>warto\u015bci <span class=\"_ _14\"> </span>niematerialne\u201d <span class=\"_ _14\"> </span>obejmuj\u0105 <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>szczeg\u00f3ln<span class=\"_ _4\"></span>o\u015bci: <span class=\"_ _14\"> </span>nabyte<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _14\"> </span>prawa </span>maj\u0105tkowe  nie<span class=\"_ _3\"></span>zwi\u0105za<span class=\"_ _4\"></span>ne <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>dzia\u0142alno\u015bci\u0105 <span class=\"_ _10\"> </span>g\u00f3rnicz\u0105 <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>oprogramowanie <span class=\"_ _19\"> </span>komputerowe <span class=\"_ _10\"> </span>oraz <span class=\"_ _10\"> </span>prawa <span class=\"_ _10\"> </span>do <span class=\"_ _10\"> </span>emisji <span class=\"_ _10\"> </span>CO<span class=\"_ _3c\"> </span>2 <span class=\"_ _10\"> </span>(polityka rachunkowo\u015bci  w <span class=\"_ _11\"> </span>tym <span class=\"_ _10\"> </span>zakresie <span class=\"_ _10\"> </span>przedstawiona <span class=\"_ _10\"> </span>jest <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>Nocie <span class=\"_ _10\"> </span>9.8). <span class=\"_ _11\"> </span>Aktywa <span class=\"_ _10\"> </span>te <span class=\"_ _11\"> </span>wycenia <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>cenie <span class=\"_ _11\"> </span>nabycia <span class=\"_ _19\"> </span>lub <span class=\"_ _11\"> </span>koszcie wytworzenia p<span class=\"_ _4\"></span>omniejszonych <span class=\"_ _4\"></span>o skumulowan<span class=\"_ _4\"></span>e odpisy a<span class=\"_ _4\"></span>mortyzac<span class=\"_ _4\"></span>yjne i <span class=\"ff3\">skumulowane <span class=\"_ _4\"></span>odpisy z<span class=\"_ _4\"></span> tytu\u0142u utr<span class=\"_ _4\"></span>aty warto\u015bci.<span class=\"ff2\"> </span></span>Odpis\u00f3w  amortyzacyjnych  od <span class=\"_ _12\"> </span>warto\u015bci  niemateria<span class=\"_ _4\"></span>lnych  dokonuje  si\u0119  metod\u0105  liniow\u0105,<span class=\"_ _4\"></span>  przez  okres  ich  przewidywaneg<span class=\"_ _4\"></span>o u\u017cytkowania. Dla <span class=\"_ _4\"></span>g\u0142\u00f3wnych <span class=\"_ _4\"></span>grup warto\u015bci <span class=\"_ _4\"></span>niematerialn<span class=\"_ _4\"></span>ych okres<span class=\"ff2\"> </span>u\u017cytko<span class=\"_ _4\"></span>wania wyn<span class=\"_ _4\"></span>osi:<span class=\"ff2\"> </span>Grupa               <span class=\"_ _4\"></span>        <span class=\"ff3\">Ca\u0142kowity okre<span class=\"_ _4\"></span>s <span class=\"ff2\"> </span></span>             <span class=\"_ _4\"></span>        <span class=\"ff3\">u\u017cytkowania</span> Nabyte prawa m<span class=\"_ _4\"></span>aj\u0105tkowe niezwi\u0105zane z dz<span class=\"_ _4\"></span>ia\u0142alno\u015bci\u0105 <span class=\"_ _4\"></span>g\u00f3rnicz\u0105<span class=\"ff2\"> </span>5-50 lat Oprogramowanie k<span class=\"_ _4\"></span>omputer<span class=\"_ _4\"></span>owe 2-5 lat Inne warto\u015bci ni<span class=\"_ _4\"></span>ematerialn<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>40<span class=\"ls0\">-50 lat<span class=\"_ _3c\"> </span></span><span class=\"ls0\"> </span>Pozosta\u0142e aktyw<span class=\"_ _4\"></span>a rzecz<span class=\"_ _4\"></span>owe i niematerialn<span class=\"_ _4\"></span>e<span class=\"ff1\"> </span> <span class=\"ff4\">Rzeczowe aktywa t<span class=\"_ _3\"></span>rwa\u0142e </span>  Budynki, budowle  i grunty  <span class=\"ff4\">Urz\u0105dzenia </span>techniczne, maszyny, \u015brodki transportu<span class=\"_ _3\"></span> i inne \u015brodki trwa\u0142e <span class=\"ff1\"> </span> <span class=\"ff4\">\u015arodki trwa\u0142e <span class=\"_ _3\"></span></span> w budowie<span class=\"_ _3\"></span> Warto\u015bci niematerialne<span class=\"_ _3\"></span>  Razem  Stan na 01.01.202<span class=\"_ _3\"></span>2 Warto\u015b\u0107 bru<span class=\"_ _3\"></span>tto <span class=\"ff2\"> </span>2 897 3 058  <span class=\"ls11\">216</span>  <span class=\"ls11\">624</span> 6 795<span class=\"ls0\"> </span>Umorzenie  ( 993) (1 676) - ( 230) (2 899) Odpisy z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"ff2\"> </span>( 404) ( 258) ( 5) ( 144) ( 811) Warto\u015b\u0107 ksi\u0119gowa<span class=\"_ _3\"></span> netto, z tego:<span class=\"ff1\"> </span>1 500<span class=\"ls0\"> </span>1 124<span class=\"ls0\"> </span> <span class=\"ls3\">211</span>  <span class=\"ls3\">250</span> 3 085<span class=\"ls0\"> </span>\u015brodki trwa\u0142e w\u0142asn<span class=\"_ _3\"></span>e i warto\u015bci niemat<span class=\"_ _3\"></span>erialne, z tego:<span class=\"_ _3\"></span><span class=\"ff2\"> </span>1 334<span class=\"ls0\"> </span>1 078<span class=\"ls0\"> </span> <span class=\"ls3\">211</span>  <span class=\"ls3\">250</span> 2 873<span class=\"ls0\"> </span>   <span class=\"ff3 ls0\">wykazane w r<span class=\"_ _3\"></span>amach aktyw\u00f3w przezn<span class=\"_ _3\"></span>aczonych do sprzeda\u017cy (grupa <span class=\"_ _3\"></span>zbycia)<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span> <span class=\"ls11\">197</span>  <span class=\"ls11\">11</span>  2 -  <span class=\"ls11\">210</span>    <span class=\"ff3 ls0\">wykazane jako \u201ep<span class=\"_ _3\"></span>ozosta\u0142e aktywa rzec<span class=\"_ _3\"></span>zowe i niematerialne<span class=\"_ _3\"></span>\"<span class=\"ff2\"> </span></span>1 137 1 067  <span class=\"ls11\">209</span>  <span class=\"ls11\">250</span> 2 663 \u015brodki trwa\u0142e w leasi<span class=\"_ _3\"></span>ngu (prawo do u\u017cytkowani<span class=\"_ _3\"></span>a), z tego:<span class=\"ff2\"> </span> <span class=\"ls3\">166</span>  <span class=\"ls3\">46</span> - -  <span class=\"ls3\">212</span>    <span class=\"ff3 ls0\">wykazane w r<span class=\"_ _3\"></span>amach aktyw\u00f3w przezn<span class=\"_ _3\"></span>aczonych do sprzeda\u017cy (grupa <span class=\"_ _3\"></span>zbycia)<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span> <span class=\"ls11\">32</span> - - -  <span class=\"ls11\">32</span>    <span class=\"ff3 ls0\">wykazane jako \u201ep<span class=\"_ _3\"></span>ozosta\u0142e aktywa rzec<span class=\"_ _3\"></span>zowe i niematerialne<span class=\"_ _3\"></span>\"<span class=\"ff2\"> </span></span> <span class=\"ls11\">134</span>  <span class=\"ls11\">46</span> - -  <span class=\"ls11\">180</span> Zmiany w roku 2022<span class=\"_ _3\"></span> netto  Rozliczenie<span class=\"_ _3\"></span> \u015brodk\u00f3w trwa\u0142ych w budowie <span class=\"_ _3\"></span><span class=\"ff2\"> </span> <span class=\"ls11\">267</span>  <span class=\"ls11\">284</span> ( 551) - - Zakup   - -  <span class=\"ls11\">218</span>  <span class=\"ls11\">107</span>  <span class=\"ls3\">325</span> Wytworzenie we w\u0142asny<span class=\"_ _3\"></span>m zakresie <span class=\"_ _3\"></span><span class=\"ff2\"> </span>- -  <span class=\"ls11\">111</span> -  <span class=\"ls3\">111</span> Leasing - <span class=\"ff3\">nowe<span class=\"_ _3\"></span> umowy, modyfikacje um\u00f3w<span class=\"_ _3\"></span></span>  4  <span class=\"ls11\">16</span> - -  <span class=\"ls3\">20</span>  Nota 4.1 Amortyzacja, z teg<span class=\"_ _3\"></span>o: ( 94) ( 236) - ( 25) ( 355) dot. \u015brodk\u00f3w trw<span class=\"_ _3\"></span>a\u0142ych w\u0142asnych i warto\u015b<span class=\"_ _3\"></span>ci niematerialnych<span class=\"_ _3\"></span><span class=\"ff2\"> </span>( 93) ( 218) - ( 25) ( 336) dot. \u015brodk\u00f3w trw<span class=\"_ _3\"></span>a\u0142ych w leasingu (prawa do u\u017cytk<span class=\"_ _3\"></span>owania)<span class=\"_ _3\"></span><span class=\"ff2\"> </span>( 1) ( 18) - - ( 19)  Nota 4.4 (Utworzenie)/odwr\u00f3ce<span class=\"_ _3\"></span>nie odpis\u00f3w z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span>( 62) ( 3) ( 1) ( 8) ( 74) Likwidacja, sprzeda\u017c<span class=\"_ _3\"></span>, darowizny i nieodp<span class=\"_ _3\"></span>\u0142atne przekazanie<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- ( 9) - ( 32) ( 41) R\u00f3\u017cnice kursowe z pr<span class=\"_ _3\"></span>zeliczenia sprawozda\u0144 je<span class=\"_ _3\"></span>dnostek <span class=\"_ _3\"></span><span class=\"ff2\"> </span>o walucie fun<span class=\"_ _3\"></span>kcjonalnej innej ni\u017c PLN<span class=\"_ _3\"></span><span class=\"ff2\"> </span> <span class=\"ls11\">27</span> - - -  <span class=\"ls3\">27</span> Przesuni\u0119<span class=\"_ _3\"></span>cie z rzeczowych aktyw\u00f3w g\u00f3r<span class=\"_ _3\"></span>niczych i hutniczych na p<span class=\"_ _3\"></span>ozosta\u0142e aktywa rzeczowe - -  <span class=\"ls11\">197</span> -  <span class=\"ls3\">197</span> Otrzymanie/(umor<span class=\"_ _3\"></span>zenie) otrzymanych n<span class=\"_ _3\"></span>ieodp\u0142atnie uprawnie<span class=\"_ _3\"></span>\u0144 do emisji CO<span class=\"_ _3c\"> </span>2<span class=\"_ _3c\"> </span>- - - ( 78) ( 78) Stan na dzie\u0144 u<span class=\"_ _3\"></span>traty kontroli nad jed<span class=\"_ _3\"></span>nostk\u0105 zale\u017cn\u0105 <span class=\"ff2\"> </span>( 229) ( 11) ( 2) - ( 242) Inne zmiany  ( 20)  <span class=\"ls11\">18</span> ( 13)  4 ( 11) Stan na 31.12.202<span class=\"_ _3\"></span>2 Warto\u015b\u0107 bru<span class=\"_ _3\"></span>tto <span class=\"ff2\"> </span>2 919 3 194  <span class=\"ls11\">176</span>  <span class=\"ls11\">620</span> 6 909<span class=\"ls0\"> </span>Umorzenie  (1 058) (1 753) - ( 250) (3 061) Odpisy z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"ff2\"> </span>( 468) ( 258) ( 6) ( 152) ( 884) Warto\u015b\u0107 ksi\u0119gowa<span class=\"_ _3\"></span> netto, z tego:<span class=\"ff1\"> </span>1 393<span class=\"ls0\"> </span>1 183<span class=\"ls0\"> </span> <span class=\"ls3\">170</span>  <span class=\"ls3\">218</span> 2 964<span class=\"ls0\"> </span>\u015brodki trwa\u0142e w\u0142asn<span class=\"_ _3\"></span>e i warto\u015bci niemat<span class=\"_ _3\"></span>erialne<span class=\"ff2\"> </span>1 263<span class=\"ls0\"> </span>1 140<span class=\"ls0\"> </span> <span class=\"ls3\">170</span>  <span class=\"ls3\">218</span> 2 791<span class=\"ls0\"> </span>\u015brodki trwa\u0142e w leasi<span class=\"_ _3\"></span>ngu (prawo do u\u017cytkowani<span class=\"_ _3\"></span>a)<span class=\"ff2\"> </span> <span class=\"ls3\">130</span>  <span class=\"ls3\">43</span> - -  <span class=\"ls3\">173<span class=\"_ _3c\"> </span></span>Stan na 31.12.202<span class=\"_ _3\"></span>2 Warto\u015b\u0107 bru<span class=\"_ _3\"></span>tto <span class=\"ff2\"> </span>2 919 3 194  <span class=\"ls11\">176</span>  <span class=\"ls11\">620</span> 6 909<span class=\"ls0\"> </span>Umorzenie  (1 058) (1 753) - ( 250) (3 061) Odpisy z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"ff2\"> </span>( 468) ( 258) ( 6) ( 152) ( 884) Warto\u015b\u0107 ksi\u0119gowa<span class=\"_ _3\"></span> netto, z tego:<span class=\"ff1\"> </span>1 393<span class=\"ls0\"> </span>1 183<span class=\"ls0\"> </span> <span class=\"ls3\">170</span>  <span class=\"ls3\">218</span> 2 964<span class=\"ls0\"> </span>\u015brodki trwa\u0142e w\u0142asn<span class=\"_ _3\"></span>e i warto\u015bci niemat<span class=\"_ _3\"></span>erialne<span class=\"ff2\"> </span>1 263<span class=\"ls0\"> </span>1 140<span class=\"ls0\"> </span> <span class=\"ls3\">170</span>  <span class=\"ls3\">218</span> 2 791<span class=\"ls0\"> </span>\u015brodki trwa\u0142e w leasi<span class=\"_ _3\"></span>ngu (prawo do u\u017cytkowani<span class=\"_ _3\"></span>a)<span class=\"ff2\"> </span> <span class=\"ls3\">130</span>  <span class=\"ls3\">43</span> - -  <span class=\"ls3\">173</span> Zmiany w roku 2023<span class=\"_ _3\"></span> netto  Rozliczenie<span class=\"_ _3\"></span> \u015brodk\u00f3w trwa\u0142ych w budowie <span class=\"_ _3\"></span><span class=\"ff2\"> </span> <span class=\"ls11\">115</span>  <span class=\"ls11\">324</span> ( 439) - - Zakup   - -  <span class=\"ls11\">323</span>  <span class=\"ls11\">249</span>  <span class=\"ls3\">572</span> Wytworzenie we w\u0142asny<span class=\"_ _3\"></span>m zakresie <span class=\"_ _3\"></span><span class=\"ff2\"> </span>- -  <span class=\"ls11\">126</span> -  <span class=\"ls3\">126</span> Leasing - <span class=\"ff3\">nowe<span class=\"_ _3\"></span> umowy, modyfikacje um\u00f3w, inn<span class=\"_ _3\"></span>e zmiany</span>  1  <span class=\"ls11\">51</span> - -  <span class=\"ls3\">52</span>  Nota 4.1 Amortyzacja, z teg<span class=\"_ _3\"></span>o: ( 66) ( 252) - ( 27) ( 345) dot. \u015brodk\u00f3w trw<span class=\"_ _3\"></span>a\u0142ych w\u0142asnych i warto\u015b<span class=\"_ _3\"></span>ci niematerialnych<span class=\"_ _3\"></span><span class=\"ff2\"> </span>( 65) ( 227) - ( 27) ( 319) dot. \u015brodk\u00f3w trw<span class=\"_ _3\"></span>a\u0142ych w leasingu (prawa do u\u017cytk<span class=\"_ _3\"></span>owania)<span class=\"_ _3\"></span><span class=\"ff2\"> </span>( 1) ( 25) - - ( 26)  Nota 4.4 (Utworzenie)/odwr\u00f3ce<span class=\"_ _3\"></span>nie odpis\u00f3w z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  3 - ( 1)  2 Likwidacja, sprzeda\u017c<span class=\"_ _3\"></span>, darowizny i nieodp<span class=\"_ _3\"></span>\u0142atne przekazanie<span class=\"_ _3\"></span><span class=\"ff2\"> </span>( 1) ( 12)  1 ( 23) ( 35) R\u00f3\u017cnice kursowe z pr<span class=\"_ _3\"></span>zeliczenia sprawozda\u0144 je<span class=\"_ _3\"></span>dnostek <span class=\"_ _3\"></span><span class=\"ff2\"> </span>o walucie fun<span class=\"_ _3\"></span>kcjonalnej innej ni\u017c PLN<span class=\"_ _3\"></span><span class=\"ff2\"> </span>( 54) - - - ( 54) Stan na dzie\u0144 ob<span class=\"_ _3\"></span>j\u0119cia kontrol\u0105 nad jedn<span class=\"_ _3\"></span>ostk\u0119 zale\u017cn\u0105 <span class=\"_ _3\"></span><span class=\"ff2\"> </span> 4  <span class=\"ls11\">21</span> - -  <span class=\"ls3\">25</span> dot. \u015brodk\u00f3w trw<span class=\"_ _3\"></span>a\u0142ych w\u0142asnych i warto\u015b<span class=\"_ _3\"></span>ci niematerialnych<span class=\"_ _3\"></span><span class=\"ff2\"> </span> 2  <span class=\"ls11\">21</span> - -  <span class=\"ls3\">23</span> dot. prawa do u\u017cytko<span class=\"_ _3\"></span>wania (\u015brodk\u00f3w <span class=\"_ _3\"></span>trwa\u0142ych w leasingu)<span class=\"_ _3\"></span><span class=\"ff2\"> </span> 2 - - -  2 Otrzymanie/(umor<span class=\"_ _3\"></span>zenie) otrzymanych n<span class=\"_ _3\"></span>ieodp\u0142atnie uprawnie<span class=\"_ _3\"></span>\u0144 do emisji CO<span class=\"_ _3c\"> </span>2<span class=\"_ _3c\"> </span>- - - ( 112) ( 112) Inne zmiany    3  3  <span class=\"ls11\">44</span>  9  <span class=\"ls3\">59</span> Stan na 31.12.202<span class=\"_ _3\"></span>3 Warto\u015b\u0107 bru<span class=\"_ _3\"></span>tto <span class=\"ff2\"> </span>2 925 3 432  <span class=\"ls11\">231</span>  <span class=\"ls11\">747</span> 7 335<span class=\"ls0\"> </span>Umorzenie  (1 082) (1 856) - ( 282) (3 220) Odpisy z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"ff2\"> </span>( 448) ( 255) ( 6) ( 152) ( 861) Warto\u015b\u0107 ksi\u0119gowa<span class=\"_ _3\"></span> netto, z tego:<span class=\"ff1\"> </span>1 395<span class=\"ls0\"> </span>1 321<span class=\"ls0\"> </span> <span class=\"ls3\">225</span>  <span class=\"ls3\">313</span> 3 254<span class=\"ls0\"> </span>\u015brodki trwa\u0142e w\u0142asn<span class=\"_ _3\"></span>e i warto\u015bci niemat<span class=\"_ _3\"></span>erialne<span class=\"ff2\"> </span>1 263<span class=\"ls0\"> </span>1 252<span class=\"ls0\"> </span> <span class=\"ls3\">225</span>  <span class=\"ls3\">313</span> 3 053<span class=\"ls0\"> </span>\u015brodki trwa\u0142e w leasi<span class=\"_ _3\"></span>ngu (prawo do u\u017cytkowani<span class=\"_ _3\"></span>a)<span class=\"ff2\"> </span> <span class=\"ls3\">132</span>  <span class=\"ls3\">69</span> - -  <span class=\"ls3\">201<span class=\"_ _3c\"> </span></span><div class=\"c w300 h12 gs1838\"><div class=\"t m0 x53 h5 y179 ff1 fs3 fc2 sc0 ls0 ws0\"> <span class=\"ff4\"></span><span class=\"ff4\"></span><span class=\"ff4\"></span><span class=\"ff4\">Rzeczowe aktywa t<span class=\"_ _3\"></span>rwa\u0142e </span> </div></div><div class=\"c w2b6 h1c7 gs1839\"><div class=\"t m0 x17 h5 yfd7 ff1 fs3 fc2 sc0 ls0 ws0\"> Budynki, </div><div class=\"t m0 x22 h5 yfd8 ff1 fs3 fc2 sc0 ls0 ws0\">budowle  </div><div class=\"t m0 x23 h5 yd6a ff1 fs3 fc2 sc0 ls0 ws0\">i grunty </div></div><div class=\"c w9a h1c7 gs183a\"><div class=\"t m0 xc3 h5 y785 ff1 fs3 fc2 sc0 ls0 ws0\"> <span class=\"ff4\">Urz\u0105dzenia </span></div><div class=\"t m0 x9 h5 y8c9 ff1 fs3 fc2 sc0 ls0 ws0\">techniczne, </div><div class=\"t m0 x126 h5 yfd9 ff4 fs3 fc2 sc0 ls0 ws0\">maszyny, \u015brodki </div><div class=\"t m0 x84 h5 yf36 ff1 fs3 fc2 sc0 ls0 ws0\">transportu<span class=\"_ _3\"></span> </div><div class=\"t m0 xbb h5 y4dc ff4 fs3 fc2 sc0 ls0 ws0\">i inne \u015brodki </div><div class=\"t m0 x3e h5 yce ff4 fs3 fc2 sc0 ls0 ws0\">trwa\u0142e <span class=\"ff1\"> </span></div></div><div class=\"c w265 h1c7 gs183b\"><div class=\"t m0 x51 h5 yfd9 ff1 fs3 fc2 sc0 ls0 ws0\"> <span class=\"ff4\">\u015arodki trwa\u0142e <span class=\"_ _3\"></span></span> </div><div class=\"t m0 x84 h5 yf36 ff1 fs3 fc2 sc0 ls0 ws0\">w budowie<span class=\"_ _3\"></span> </div></div><div class=\"c w211 h1c7 gs183c\"><div class=\"t m0 x22 h5 yfd9 ff4 fs3 fc2 sc0 ls0 ws0\">Warto\u015bci </div><div class=\"t m0 x51 h5 yf36 ff1 fs3 fc2 sc0 ls0 ws0\">niematerialne<span class=\"_ _3\"></span> </div></div><div class=\"c w202 h1c7 gs183d\"><div class=\"t m0 x17 h5 yfd8 ff1 fs3 fc2 sc0 ls0 ws0\"> Razem  </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "Cz\u0119\u015b\u0107 9 \u2013<span class=\"ff1\"> </span>Aktyw<span class=\"_ _4\"></span>a trwa\u0142e i zwi\u0105za<span class=\"_ _4\"></span>ne z nimi zo<span class=\"_ _4\"></span>bowi\u0105zani<span class=\"_ _4\"></span>a<span class=\"ff1\"> </span>Nota 9.1 Rzecz<span class=\"_ _4\"></span>owe i niem<span class=\"_ _4\"></span>aterialne <span class=\"_ _4\"></span>aktywa g\u00f3rnic<span class=\"_ _4\"></span>ze i hutnicz<span class=\"_ _4\"></span>e <span class=\"ff1\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci <span class=\"ff1\">- a<span class=\"_ _4\"></span>ktywa rzeczow<span class=\"_ _4\"></span>e  </span>Najistotniejsze <span class=\"_ _11\"> </span>rzeczow<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>aktywa <span class=\"_ _11\"> </span>trwa\u0142e <span class=\"_ _11\"> </span>Grupy <span class=\"_ _11\"> </span>Kapita\u0142owej <span class=\"_ _11\"> </span>stanowi\u0105 <span class=\"_ _11\"> </span>nieruchomo\u015b<span class=\"_ _4\"></span>ci <span class=\"_ _11\"> </span>zwi\u0105zane <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>dzia<span class=\"_ _3\"></span>\u0142alno\u015bci\u0105 <span class=\"_ _11\"> </span>g\u00f3rnicz\u0105 i <span class=\"ff3\">hutnicz\u0105, <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>ejmuj\u0105ce <span class=\"_ _0\"></span>grunty <span class=\"_ _f\"></span>w\u0142asne, <span class=\"_ _0\"></span>budynki, <span class=\"_ _0\"></span>obiekty <span class=\"_ _f\"></span>in\u017cynierii <span class=\"_ _0\"></span>wodnej <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>l\u0105dowej<span class=\"_ _3\"></span><span class=\"ff2\">, <span class=\"_ _f\"></span></span>takie <span class=\"_ _0\"></span>jak: <span class=\"_ _0\"></span>kapitalne <span class=\"_ _0\"></span>wyrobiska <span class=\"_ _f\"></span>g\u00f3rnicze<span class=\"ff2\"> </span></span>(w<span class=\"ls0\"> <span class=\"ff3\">tym w <span class=\"_ _3\"></span>kopalniach <span class=\"_ _3\"></span>g\u0142\u0119binowyc<span class=\"_ _4\"></span>h: <span class=\"_ _3\"></span>szyby, studnie, <span class=\"_ _3\"></span>sztolnie, <span class=\"_ _3\"></span>chodniki,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>komory g<span class=\"_ _3\"></span>\u0142\u00f3wn<span class=\"_ _4\"></span>e), <span class=\"_ _3\"></span>ruroci\u0105gi podsadzkowe, o<span class=\"_ _3\"></span>dwadniaj\u0105ce </span></span>i <span class=\"ff3\">przeciwpo\u017car<span class=\"_ _4\"></span>owe, <span class=\"_ _2f\"> </span>otwory <span class=\"_ _2f\"> </span>piezometryczne, <span class=\"_ _2f\"> </span>linie <span class=\"_ _2f\"> </span>kablowe <span class=\"_ _2f\"> </span>elektroenergetyczn<span class=\"_ _4\"></span>e, <span class=\"_ _2f\"> </span>syg<span class=\"_ _3\"></span><span class=\"ff2\">nalizacyjne <span class=\"_ _2f\"> </span>i <span class=\"_ _2f\"> </span></span>\u015bwiat\u0142owodowe. </span>Do<span class=\"ls0\"> <span class=\"ff3\">rzeczowych  aktyw\u00f3w  trwa\u0142ych  g\u00f3<span class=\"_ _3\"></span>rni<span class=\"_ _4\"></span>czych  i<span class=\"_ _3\"></span><span class=\"ff2\">  </span>hutniczych  zalicza <span class=\"_ _10\"> </span>si\u0119 <span class=\"_ _10\"> </span>r\u00f3wnie\u017c  koszty <span class=\"_ _10\"> </span>usuwania  nadk\u0142adu  w <span class=\"_ _10\"> </span>kopalniach<span class=\"_ _4\"></span> </span></span>odkrywkowych <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span><span class=\"ff3\">maszyny, <span class=\"_ _14\"> </span>urz\u0105dzenia <span class=\"_ _14\"> </span>techniczne, <span class=\"_ _c\"> </span>\u015brodki <span class=\"_ _14\"> </span>transportu <span class=\"_ _c\"> </span>i <span class=\"_ _c\"> </span>inne <span class=\"_ _14\"> </span>ruchome <span class=\"_ _14\"> </span>\u015brodki <span class=\"_ _c\"> </span>trwa\u0142e <span class=\"_ _c\"> </span></span>oraz <span class=\"_ _14\"> </span>prawa do<span class=\"ls0\"> <span class=\"ff3\">u\u017cytkowania akt<span class=\"_ _4\"></span>yw\u00f3w ujmow<span class=\"_ _4\"></span>ane zgodnie z <span class=\"_ _4\"></span>MSSF 16<span class=\"_ _4\"></span> Leasing, w <span class=\"_ _4\"></span>tym prawo wi<span class=\"_ _4\"></span>eczysteg<span class=\"_ _4\"></span>o u\u017cytkowania<span class=\"_ _4\"></span> grunt\u00f3w.<span class=\"ff2\"> </span></span></span>Rzeczowe <span class=\"_ _f\"></span>aktywa <span class=\"_ _f\"></span>trwa\u0142e <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>wy\u0142\u0105czeniem <span class=\"_ _f\"></span>prawa <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>u\u017cytkowania<span class=\"ff2\"> <span class=\"_ _f\"></span></span>aktyw\u00f3w<span class=\"ff2\">, <span class=\"_ _f\"></span></span>wyce<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>ia <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>cenie <span class=\"_ _f\"></span>nabycia/koszcie <span class=\"_ _f\"></span>wytworzenia<span class=\"_ _4\"></span> pomniejszonych <span class=\"_ _4\"></span>o skumul<span class=\"_ _4\"></span>owan\u0105 a<span class=\"_ _4\"></span>mortyzacj\u0119 (umorz<span class=\"_ _4\"></span>enie) oraz<span class=\"ff2\"> </span>sk<span class=\"_ _4\"></span>umulowane odp<span class=\"_ _4\"></span>isy z tytu\u0142u u<span class=\"_ _4\"></span>traty wa<span class=\"_ _4\"></span>rto\u015bci <span class=\"ff2\">. </span>W <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _1\"> </span>pocz\u0105tkowej <span class=\"_ _1\"> </span>\u015brodk\u00f3w <span class=\"_ _2\"> </span>trwa\u0142ych <span class=\"_ _2\"> </span>Grupa <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _2\"> </span>zdyskontowan<span class=\"_ _4\"></span>e <span class=\"_ _1\"> </span>koszty <span class=\"_ _2\"> </span>likwidacji <span class=\"_ _1\"> </span>\u015brodk\u00f3w <span class=\"_ _2\"> </span>trwa\u0142ych<span class=\"_ _3\"></span><span class=\"ff2\">, <span class=\"_ _1\"> </span></span>kt\u00f3re <span class=\"_ _2\"> </span>b\u0119d\u0105<span class=\"_ _4\"></span> ponoszone <span class=\"_ _13\"> </span>po <span class=\"_ _13\"> </span>zako\u0144czeniu<span class=\"ff2\"> </span>dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _13\"> </span>g\u00f3rniczej<span class=\"ff2\"> <span class=\"_ _17\"> </span>podziemn<span class=\"_ _4\"></span>ej <span class=\"_ _13\"> </span>i <span class=\"_ _13\"> </span>odkrywkowej <span class=\"_ _13\"> </span>oraz <span class=\"ff3\">innych <span class=\"_ _17\"> </span>obiekt\u00f3w, <span class=\"_ _13\"> </span>kt\u00f3re <span class=\"_ _13\"> </span>zgodnie </span></span>z <span class=\"ff3\">obowi\u0105zuj\u0105cym <span class=\"_ _f\"></span>prawem <span class=\"_ _1\"> </span>podlegaj\u0105 <span class=\"_ _f\"></span>likwidacji <span class=\"_ _1\"> </span>po</span> <span class=\"ff3\">zako\u0144czeniu <span class=\"_ _0\"></span>dzia\u0142alno\u015bci. <span class=\"_ _0\"></span>Zasady <span class=\"_ _0\"></span>ujmowania <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>wyceny <span class=\"_ _1\"> </span>koszt\u00f3w <span class=\"_ _0\"></span>likwidacj<span class=\"_ _4\"></span>i </span>przedstawion<span class=\"_ _4\"></span>e s\u0105 w <span class=\"ff2\">Nocie 9.4. <span class=\"_ _4\"></span> </span>W <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _3\"></span>bilansowej <span class=\"_ _3\"></span>\u015brodka <span class=\"_ _3\"></span>trwa\u0142ego <span class=\"_ _3\"></span>ujmuje <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _f\"></span>koszty <span class=\"_ _3\"></span>istotn<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>cz\u0119\u015bci <span class=\"_ _3\"></span>sk\u0142adowych, <span class=\"_ _3\"></span>regularnych, <span class=\"_ _3\"></span>znacz\u0105cych <span class=\"_ _3\"></span>przegl\u0105d\u00f3w, oraz koszty ist<span class=\"_ _4\"></span>otnych rem<span class=\"_ _4\"></span>ont\u00f3w cykliczny<span class=\"_ _4\"></span>ch, kt\u00f3rych <span class=\"_ _4\"></span>przeprowad<span class=\"_ _4\"></span>zenie warunku<span class=\"_ _4\"></span>je dalsz\u0105<span class=\"_ _4\"></span> mo\u017cliwo\u015b\u0107 <span class=\"_ _4\"></span>u\u017cytkowania <span class=\"_ _4\"></span>aktywa.<span class=\"ff2\"> </span>Cen\u0119 <span class=\"_ _c\"> </span>nabycia/koszt <span class=\"_ _c\"> </span>wytworzenia<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>powi\u0119kszaj\u0105 <span class=\"_ _c\"> </span>koszty <span class=\"_ _d\"> </span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>zewn\u0119trznego <span class=\"_ _c\"> </span>(tj. <span class=\"_ _d\"> </span>odsetki <span class=\"_ _14\"> </span>oraz <span class=\"_ _d\"> </span>r\u00f3\u017cnice <span class=\"_ _c\"> </span>kursowe sta<span class=\"ff3\">nowi\u0105ce  k<span class=\"_ _4\"></span>orekt\u0119  k<span class=\"_ _4\"></span>osztu <span class=\"_ _12\"> </span>odsetek)  zaci\u0105gni<span class=\"_ _4\"></span>\u0119tego  na<span class=\"_ _4\"></span>  naby<span class=\"_ _4\"></span>cie  lub<span class=\"ff2\"> </span>wytworzenie <span class=\"_ _12\"> </span>dostosowywa<span class=\"_ _4\"></span>nego  sk\u0142a<span class=\"_ _4\"></span>dnika  rz<span class=\"_ _4\"></span>eczowyc<span class=\"_ _4\"></span>h </span>aktyw\u00f3w trwa\u0142ych.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Sk\u0142adniki aktyw\u00f3w<span class=\"_ _4\"></span> z tytu\u0142u prawa do u\u017cytk<span class=\"_ _4\"></span>owania wycenia si<span class=\"_ _4\"></span>\u0119 pocz\u0105tkow<span class=\"_ _4\"></span>o wed\u0142ug kosztu,<span class=\"_ _4\"></span> kt\u00f3ry obejmuje kw<span class=\"_ _4\"></span>ot\u0119 <span class=\"_ _3\"></span>pocz\u0105tkow<span class=\"_ _4\"></span>ej wyceny <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ytu<span class=\"_ _4\"></span>\u0142u <span class=\"_ _f\"></span>leasingu, <span class=\"_ _3\"></span>wszelkie <span class=\"_ _f\"></span>op\u0142aty <span class=\"_ _3\"></span>leasingowe <span class=\"_ _3\"></span>zap\u0142acone <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>dacie <span class=\"_ _f\"></span>rozpocz\u0119<span class=\"_ _4\"></span>cia <span class=\"_ _f\"></span>leasingu <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>przed <span class=\"_ _f\"></span>t\u0105 <span class=\"_ _f\"></span>dat\u0105, pomniejszone <span class=\"_ _10\"> </span>o <span class=\"_ _11\"> </span>wszelkie <span class=\"_ _11\"> </span>otrzymane <span class=\"_ _10\"> </span>zach\u0119ty <span class=\"_ _11\"> </span>leasingowe, <span class=\"_ _10\"> </span>wszelkie <span class=\"_ _11\"> </span>pocz\u0105tkow<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>koszty <span class=\"_ _10\"> </span>bezpo\u015brednie <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>niesi<span class=\"_ _4\"></span>one <span class=\"_ _11\"> </span>przez leasingobio<span class=\"ff3\">rc\u0119 <span class=\"_ _10\"> </span>oraz <span class=\"_ _10\"> </span>szacunek <span class=\"_ _10\"> </span>koszt\u00f3w, <span class=\"_ _10\"> </span>kt\u00f3re <span class=\"_ _11\"> </span>maj\u0105 <span class=\"_ _10\"> </span>zosta\u0107 <span class=\"_ _10\"> </span>poniesione <span class=\"_ _10\"> </span>przez <span class=\"_ _10\"> </span>leasingo<span class=\"_ _3\"></span>biorc\u0119  w <span class=\"_ _11\"> </span>zwi\u0105zku <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>demo<span class=\"_ _3\"></span>nta\u017cem<span class=\"_ _4\"></span> </span>i <span class=\"ff3\">usuni\u0119ciem baz<span class=\"_ _4\"></span>owego sk<span class=\"_ _4\"></span>\u0142adnika a<span class=\"_ _4\"></span>ktyw\u00f3w lub przepr<span class=\"_ _4\"></span>owadzeni<span class=\"_ _4\"></span>em renowacji m<span class=\"_ _4\"></span>iejsca, w kt<span class=\"_ _4\"></span>\u00f3rym si\u0119 <span class=\"_ _4\"></span>znajdowa\u0142.<span class=\"ff2\"> </span></span>Prawo <span class=\"_ _f\"></span>wieczystego <span class=\"_ _f\"></span>u\u017cytkowan<span class=\"_ _4\"></span>ia <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>runt\u00f3w <span class=\"_ _3\"></span>wyceniane <span class=\"_ _f\"></span>jest<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span></span>w <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _f\"></span>prawa <span class=\"_ _3\"></span>wie<span class=\"_ _3\"></span>czys<span class=\"_ _4\"></span>tego <span class=\"_ _f\"></span>u\u017cytkowania grunt\u00f3w <span class=\"_ _2\"> </span>wycenionego <span class=\"_ _2\"> </span>metod\u0105 <span class=\"_ _2\"> </span>renty <span class=\"_ _2\"> </span>wieczystej <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>wszelkich <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>p\u0142at <span class=\"_ _2\"> </span>leasingowych <span class=\"_ _2\"> </span>zap\u0142aconyc<span class=\"_ _4\"></span>h <span class=\"_ _2\"> </span>w  da<span class=\"_ _4\"></span>cie <span class=\"_ _12\"> </span>ro<span class=\"_ _3\"></span>zpocz<span class=\"_ _4\"></span>\u0119cia <span class=\"_ _2\"> </span>lub przed t\u0105 dat\u0105 (w <span class=\"_ _4\"></span>tym p\u0142atn<span class=\"_ _4\"></span>o\u015bci za na<span class=\"_ _4\"></span>bycie tego prawa <span class=\"_ _4\"></span>na rynku).<span class=\"ff2\"> </span>Po <span class=\"_ _0\"></span><span class=\"ff3\">pocz\u0105tkowym <span class=\"_ _0\"></span>uj\u0119ciu <span class=\"_ _0\"></span>sk\u0142adnik <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _1\"> </span>prawa <span class=\"_ _f\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>u\u017cytko<span class=\"_ _4\"></span>wania, <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>wy\u0142\u0105czeniem <span class=\"_ _0\"></span>prawa <span class=\"_ _0\"></span>wieczystego <span class=\"_ _0\"></span>u\u017cytkowania<span class=\"_ _4\"></span> </span>grunt\u00f3w <span class=\"_ _11\"> </span>wycenionego <span class=\"_ _11\"> </span>metod\u0105 <span class=\"_ _15\"> </span>renty <span class=\"_ _11\"> </span>wieczystej, <span class=\"_ _15\"> </span>wycenia <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _15\"> </span>wed\u0142ug <span class=\"_ _15\"> </span>kosztu <span class=\"_ _11\"> </span>pomniejszonego <span class=\"_ _11\"> </span>o <span class=\"_ _15\"> </span>skumulowane <span class=\"_ _11\"> </span>odpisy amortyzacyjne <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>skumul<span class=\"_ _4\"></span>owane <span class=\"_ _f\"></span>odpisy <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>t<span class=\"ff3\">ytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _f\"></span>warto\u015bci, <span class=\"_ _f\"></span>skorygowanego <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>warto\u015b\u0107 <span class=\"_ _0\"></span>aktualizacji <span class=\"_ _f\"></span>wyceny <span class=\"_ _0\"></span>zobowi\u0105z<span class=\"_ _4\"></span>ania </span>z <span class=\"ff3\">tytu\u0142u leasin<span class=\"_ _4\"></span>gu.<span class=\"ff2\"> </span></span>Odpis\u00f3w amortyzacyjnyc<span class=\"_ _4\"></span>h <span class=\"ff3 fc0\">od \u015brodk\u00f3w trwa\u0142ych (z wy\u0142\u0105czeniem grunt\u00f3w<span class=\"ff2\"> <span class=\"_ _3\"></span></span>i prawa wieczystego u\u017cytkowania<span class=\"_ _4\"></span> grunt\u00f3w<span class=\"ff2\">) Grupa </span></span>dokonuje, <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>zale\u017cno\u015bci <span class=\"_ _11\"> </span>od<span class=\"ff2\"> <span class=\"_ _15\"> </span>wzorca <span class=\"_ _11\"> </span>konsumowan</span>ia <span class=\"_ _11\"> </span>korzy\u015bci <span class=\"_ _11\"> </span>ekonomicznych <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>danego <span class=\"_ _11\"> </span>sk\u0142<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>nika <span class=\"_ _11\"> </span>rzeczowych <span class=\"_ _11\"> </span>aktyw\u00f3w trwa\u0142ych:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff4 fc2\">metod\u0105 amortyzacji liniowej,</span><span class=\"ff1\"> <span class=\"ff3\">dla <span class=\"_ _3\"></span>sk\u0142adnik\u00f3w, kt\u00f3re s\u0105 <span class=\"_ _3\"></span>wykorzy<span class=\"_ _4\"></span>stywane w procesie <span class=\"_ _3\"></span>produ<span class=\"_ _4\"></span>kcji w<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">r\u00f3wnomiernym stopniu </span></span></span></span></span>w ca\u0142ym okresi<span class=\"_ _4\"></span>e ich u\u017cytkowania<span class=\"_ _4\"></span>, ora<span class=\"_ _4\"></span>z<span class=\"ff1\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff4 fc2\">metod\u0105 <span class=\"_ _3\"></span>amortyz<span class=\"_ _4\"></span>acji naturalnej (<span class=\"_ _3\"></span>metod<span class=\"_ _4\"></span>\u0105 <span class=\"_ _3\"></span>jednoste<span class=\"_ _4\"></span>k <span class=\"_ _3\"></span>produ<span class=\"_ _4\"></span>kcji)<span class=\"ff1 fc0\">,<span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ff3\">dla sk\u0142adnik\u00f3w w <span class=\"_ _3\"></span>odniesieniu do <span class=\"_ _3\"></span>kt\u00f3rych konsumpcja<span class=\"_ _4\"></span> </span></span></span></span></span>korzy\u015bci <span class=\"_ _f\"></span>e<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>onomicznych <span class=\"_ _f\"></span>jest <span class=\"_ _0\"></span>bezpo\u015bredn<span class=\"_ _4\"></span>io <span class=\"_ _0\"></span>powi\u0105zana <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>ilo<span class=\"_ _3\"></span>\u015bci\u0105 <span class=\"_ _f\"></span>wydobytej <span class=\"_ _f\"></span>kopaliny <span class=\"_ _0\"></span>ze<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span></span>z\u0142o\u017ca <span class=\"_ _0\"></span>lub<span class=\"ff2\"> <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span></span>ilo\u015bci\u0105 <span class=\"_ _0\"></span>wytworzonych<span class=\"_ _4\"></span> jednostek produkcji <span class=\"_ _3\"></span>i <span class=\"ff3\">wydobycie to<span class=\"_ _3\"></span> lub <span class=\"_ _3\"></span>produkcja nie <span class=\"_ _3\"></span>s\u0105 r\u00f3wnomierne w <span class=\"_ _3\"></span>ca\u0142ym okresie <span class=\"_ _3\"></span>ich u\u017cytkowania. W <span class=\"_ _3\"></span>szczeg\u00f3ln<span class=\"_ _4\"></span>o\u015bci </span>dotyczy <span class=\"_ _2\"> </span>to <span class=\"_ _2\"> </span>budynk\u00f3w  i <span class=\"_ _2\"> </span>budowli<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>kopal\u0144, <span class=\"_ _2\"> </span>jak  r\u00f3wn<span class=\"_ _4\"></span>ie\u017c <span class=\"_ _2\"> </span>maszyn <span class=\"_ _2\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> </span>urz\u0105dz<span class=\"_ _4\"></span>e\u0144 <span class=\"_ _2\"> </span>g<span class=\"_ _3\"></span>\u00f3rnicz<span class=\"_ _4\"></span>ych <span class=\"_ _2\"> </span>z  w<span class=\"_ _4\"></span>yj\u0105tkie<span class=\"_ _4\"></span>m <span class=\"_ _2\"> </span>sk\u0142adnik\u00f3w <span class=\"_ _12\"> </span>aktyw<span class=\"_ _4\"></span>\u00f3w eksploatowany<span class=\"_ _4\"></span>ch  w  hutach,  gdzie  okres  u\u017cy<span class=\"_ _4\"></span>tkowania  wynika  z  okres\u00f3w  ek<span class=\"_ _4\"></span>onomicznej  u\u017cyte<span class=\"_ _4\"></span>czno\u015bci  poszczeg<span class=\"_ _4\"></span>\u00f3lnych sk\u0142adnik\u00f3w akty<span class=\"_ _4\"></span>w\u00f3w. <span class=\"ff1\"> </span>Okresy <span class=\"_ _11\"> </span>eksploatacji <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>tym <span class=\"_ _11\"> </span>samym <span class=\"_ _11\"> </span>st<span class=\"_ _3\"></span>awki <span class=\"_ _11\"> </span>amortyza<span class=\"_ _4\"></span>cyjne <span class=\"_ _11\"> </span>\u015brodk\u00f3w <span class=\"_ _11\"> </span>trwa\u0142ych <span class=\"_ _11\"> </span>funkcjonuj\u0105cych <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>ci\u0105gu <span class=\"_ _11\"> </span>technologicznym produkcji <span class=\"_ _2\"> </span>miedzi, <span class=\"_ _2\"> </span>dostosowane <span class=\"_ _2\"> </span>s\u0105  do <span class=\"_ _2\"> </span>plan\u00f3w <span class=\"_ _12\"> </span>zako\u0144czenia <span class=\"_ _2\"> </span>dzia\u0142alno\u015bci,<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>a  w <span class=\"_ _2\"> </span>przypadku <span class=\"_ _2\"> </span>prawa <span class=\"_ _2\"> </span>do  u\u017cytkowania <span class=\"_ _2\"> </span>aktyw\u00f3w do<span class=\"ls0\"> <span class=\"ff3\">wcze\u015bniejszej z dw\u00f3ch <span class=\"_ _3\"></span>dat \u2013</span> <span class=\"_ _3\"></span><span class=\"ff3\">daty zako\u0144czenia okresu ekonomiczneg<span class=\"_ _4\"></span>o u\u017cytkowania lub <span class=\"_ _3\"></span>daty ko\u0144ca okresu <span class=\"_ _3\"></span>leasin<span class=\"_ _4\"></span>gu, chyba </span></span>\u017ce <span class=\"_ _1\"> </span>w\u0142asno\u015b\u0107 <span class=\"_ _1\"> </span>danego <span class=\"_ _1\"> </span>sk\u0142adnika <span class=\"_ _1\"> </span>zostanie <span class=\"_ _1\"> </span>przeniesiona <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>Grup\u0119<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>przed <span class=\"_ _1\"> </span>ko<span class=\"_ _3\"></span>\u0144cem <span class=\"_ _0\"></span>okresu <span class=\"_ _1\"> </span>leasingu, <span class=\"_ _1\"> </span>wte<span class=\"_ _3\"></span><span class=\"ff2\">dy <span class=\"_ _1\"> </span>stawki <span class=\"_ _1\"> </span>amortyzacj<span class=\"_ _4\"></span>i </span>dostosowane s\u0105 <span class=\"_ _4\"></span>do ko\u0144ca okr<span class=\"_ _4\"></span>esu sz<span class=\"_ _4\"></span>acowanego ek<span class=\"_ _4\"></span>onomiczneg<span class=\"_ _4\"></span>o u\u017cytkowania <span class=\"_ _4\"></span>danego aktywa<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span>Dla  po<span class=\"_ _4\"></span>szczeg\u00f3lnych <span class=\"_ _2\"> </span>grup <span class=\"_ _12\"> </span>\u015brodk\u00f3w <span class=\"_ _2\"> </span>trwa\u0142ych  przyj\u0119t<span class=\"_ _4\"></span>o  okr<span class=\"_ _4\"></span>esy <span class=\"_ _12\"> </span>u\u017cytk<span class=\"_ _4\"></span>owania<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>oszacowane <span class=\"_ _2\"> </span>na  podstawie <span class=\"_ _2\"> </span>oczekiwaneg<span class=\"_ _4\"></span>o  \u017cyc<span class=\"_ _4\"></span>ia kopal<span class=\"ff3\">\u0144 i hut</span> z <span class=\"ff3\">uw<span class=\"_ _4\"></span>zgl\u0119dnieniem z<span class=\"_ _6\"></span>awarto\u015b<span class=\"_ _3\"></span>ci <span class=\"_ _4\"></span>z\u0142o\u017ca, w nast\u0119pu<span class=\"_ _4\"></span>j\u0105cych <span class=\"_ _4\"></span>przedzia\u0142ach:<span class=\"ff2\"> </span></span>Dla \u015brodk\u00f3w trwa<span class=\"_ _4\"></span>\u0142ych w\u0142asnyc<span class=\"_ _4\"></span>h:<span class=\"ff2\"> </span>Grupa Rodzaj \u015brodka trwa<span class=\"_ _4\"></span>\u0142ego<span class=\"ff2\"> </span>Ca\u0142kowity okres u\u017c<span class=\"_ _4\"></span>ytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Budynki, budowl<span class=\"_ _4\"></span>e i grunty Grunty Nie podlegaj\u0105 am<span class=\"_ _4\"></span>ortyzacji<span class=\"ff2\"> </span>Budynki: -<span class=\"ffc\"> <span class=\"_ _c\"> </span></span>budynki w hutach i k<span class=\"_ _4\"></span>opalniach,<span class=\"_ _4\"></span> -<span class=\"ffc\"> <span class=\"_ _c\"> </span></span>wiaty, zbiorniki, kont<span class=\"_ _4\"></span>enerowe r<span class=\"_ _4\"></span>ozdzielnie 40<span class=\"ls0\">-100 lat </span>20<span class=\"ls0\">-30 lat </span>Kapitalne wyrobi<span class=\"_ _4\"></span>ska g\u00f3rnicze<span class=\"ff2\"> </span>22<span class=\"ls0\">-90 lat </span>Ruroci\u0105gi:<span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">podsadzkowe do pr<span class=\"_ _4\"></span>zesy\u0142u piask<span class=\"_ _4\"></span>u z <span class=\"_ _4\"></span>wod\u0105,<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">technologiczne, o<span class=\"_ _4\"></span>dwadniaj\u0105ce, <span class=\"ff2\">g<span class=\"_ _4\"></span>azowe, </span></span></span>przeciwpo\u017carow<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>             <span class=\"_ _4\"></span>               6-9 <span class=\"_ _4\"></span>lat 22<span class=\"ls0\">-90 lat </span>Linie kablowe el<span class=\"_ _4\"></span>ektroenerg<span class=\"_ _4\"></span>etyczne, sygnalizacyjn<span class=\"_ _4\"></span>e i \u015bwiat\u0142owod<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span>10<span class=\"ls0\">-70 lat </span>Urz\u0105dzenia techniczne, <span class=\"_ _22\"> </span>maszyny, \u015brodki<span class=\"ff2\"> transportu </span>i <span class=\"ff3\">inne \u015brodki tr<span class=\"_ _4\"></span>wa\u0142e<span class=\"ff2\"> </span></span>Urz\u0105dzenia technicz<span class=\"_ _4\"></span>ne i ma<span class=\"_ _4\"></span>szyny:<span class=\"ff2\"> </span>- samojezdne maszyn<span class=\"_ _4\"></span>y <span class=\"ff3\">g\u00f3rnicze,<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span>  <span class=\"ls0\">obudowy kopalniane<span class=\"_ _4\"></span> </span>- <span class=\"ff3\">przeno\u015bniki ta\u015bm<span class=\"_ _4\"></span>owe, wa<span class=\"_ _4\"></span>gi przeno\u015bnik<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span></span>- rozdzielnice, rozdz<span class=\"_ _4\"></span>ielnie   4-10 lat 10<span class=\"ls0\">-66 lat </span>4-50 lat \u015arodki transport<span class=\"_ _4\"></span>u:<span class=\"ff2\"> </span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">lokomotywy do<span class=\"_ _4\"></span>\u0142owe elektryczn<span class=\"_ _4\"></span>e,<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span></span>wozy kopalnian<span class=\"_ _4\"></span>e, szynowe, <span class=\"_ _4\"></span>cysterny, platformy d<span class=\"_ _4\"></span>o transportu -<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">w\u00f3zki jezdne, wid\u0142ow<span class=\"_ _4\"></span>e, akumula<span class=\"_ _4\"></span>torowe<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">samochody osob<span class=\"_ _4\"></span>owe, ci\u0119\u017carow<span class=\"_ _4\"></span>e, specjalne<span class=\"ff2\"> </span></span></span>-<span class=\"ffc\"> <span class=\"_ _c\"> </span><span class=\"ff3\">lokomotywy do<span class=\"_ _4\"></span>\u0142owe spalinow<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span></span></span>20<span class=\"ls0\">-50 lat </span>7-35 lat 7-22 lat 5-22 lat 10<span class=\"ls0\">-20 lat </span>Inne \u015brodki trwa\u0142<span class=\"_ _4\"></span>e, w tym nar<span class=\"_ _4\"></span>z\u0119dzia <span class=\"_ _4\"></span>i przyrz\u0105dy<span class=\"ff2\"> </span>5-25 lat          <span class=\"ff3\">Koszty z<span class=\"_ _4\"></span>dejmowania   <span class=\"_ _4\"></span>      Ca\u0142kowity <span class=\"_ _4\"></span>okres u\u017cytk<span class=\"_ _4\"></span>owania uza<span class=\"_ _4\"></span>le\u017cniony jest <span class=\"_ _4\"></span>od oczekiwan<span class=\"_ _4\"></span>ej<span class=\"ff2\"> </span></span>         <span class=\"ff3\">na<span class=\"_ _4\"></span>dk\u0142adu            <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>d\u0142ugo\u015bci \u017cycia kopalni, kt\u00f3r<span class=\"_ _4\"></span>ej dotyc<span class=\"_ _4\"></span>zy nadk\u0142ad:<span class=\"ff2\"> </span></span>             <span class=\"_ _4\"></span>                     <span class=\"_ _4\"></span>                     - R<span class=\"_ _4\"></span>obinson      <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                          <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                      <span class=\"_ _4\"></span>      14 lat              <span class=\"_ _4\"></span>                     <span class=\"_ _4\"></span>                     - C<span class=\"_ _4\"></span>arlota      <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                        <span class=\"_ _4\"></span>                            <span class=\"_ _4\"></span>        2 lata Poszczeg\u00f3lne istotne <span class=\"_ _3\"></span>cz\u0119\u015bci sk\u0142<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>dowe <span class=\"_ _3\"></span>\u015brodka trwa\u0142ego <span class=\"_ _3\"></span>(istotne komponenty), <span class=\"_ _3\"></span>kt\u00f3rych okres <span class=\"_ _3\"></span>u\u017cytkowania r\u00f3\u017cni <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>od <span class=\"_ _3\"></span>okresu u\u017cytkowania <span class=\"_ _1d\"> </span>ca\u0142ego <span class=\"_ _22\"> </span>\u015brodka <span class=\"_ _22\"> </span>trwa\u0142ego, <span class=\"_ _22\"> </span>amortyz<span class=\"_ _4\"></span>owane <span class=\"_ _1d\"> </span>s\u0105 <span class=\"_ _22\"> </span>o<span class=\"_ _3\"></span>dr\u0119bn<span class=\"_ _4\"></span>ie, <span class=\"_ _22\"> </span>przy <span class=\"_ _1d\"> </span>zastosowaniu <span class=\"_ _22\"> </span>stawek <span class=\"_ _22\"> </span><span class=\"ff2\">amortyzacyjnych </span>odzwierciedlaj\u0105cy<span class=\"_ _4\"></span>ch przewidy<span class=\"_ _4\"></span>wany okres ich <span class=\"_ _4\"></span>u\u017cytkowania.<span class=\"ff2\"> </span>Dla rzeczowych <span class=\"_ _4\"></span>aktyw\u00f3w tr<span class=\"_ _4\"></span>wa\u0142ych z<span class=\"_ _4\"></span> tytu\u0142u prawa do u\u017c<span class=\"_ _4\"></span>ytkowania <span class=\"_ _6\"></span>akty<span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>\u00f3w:<span class=\"ff2\"> </span>Grupa Rodzaj prawa <span class=\"_ _4\"></span>do u\u017cytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Ca\u0142kowity okres u\u017c<span class=\"_ _4\"></span>ytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Budynki, budowl<span class=\"_ _4\"></span>e i grunty Prawo wieczyst<span class=\"_ _4\"></span>ego u\u017cytkowania <span class=\"_ _6\"></span>g<span class=\"_ _3\"></span>runt<span class=\"_ _4\"></span>\u00f3w      <span class=\"_ _4\"></span>       <span class=\"ff2\"> </span>wyceniane met<span class=\"_ _4\"></span>od\u0105 renty wie<span class=\"_ _4\"></span>czystej<span class=\"ff2\"> </span>        Nie podle<span class=\"_ _4\"></span>ga amortyzacji<span class=\"_ _4\"></span> S\u0142u\u017cebno\u015b\u0107 prz<span class=\"_ _4\"></span>esy\u0142u<span class=\"ff2\"> </span>6-54 lat (okres amortyz<span class=\"_ _4\"></span>acji jest zale\u017cny <span class=\"_ _4\"></span><span class=\"ff2\"> </span>od okresu amor<span class=\"_ _4\"></span>tyzacji sk<span class=\"_ _4\"></span>\u0142adnika aktyw\u00f3w w zwi\u0105<span class=\"_ _4\"></span>zku z kt\u00f3rym s\u0142u\u017cebno\u015b\u0107 zos<span class=\"_ _4\"></span>ta\u0142a ustanowi<span class=\"_ _4\"></span>ona)<span class=\"ff2\"> </span>Nieruchomo\u015bci <span class=\"_ _4\"></span>gruntowe  <span class=\"_ _4\"></span>       <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>                 <span class=\"ff2\"> </span>5-30 lat Budynki i budow<span class=\"_ _4\"></span>le      <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>           3-5 lat Zespo\u0142y kompu<span class=\"_ _4\"></span>terowe  <span class=\"_ _4\"></span>               <span class=\"_ _4\"></span>                        <span class=\"_ _4\"></span>            <span class=\"ff2\"> </span>3 lata Urz\u0105dzenia techniczne, <span class=\"_ _22\"> </span>maszyny, \u015brodki<span class=\"ff2\"> transportu </span>i <span class=\"ff3\">inne \u015brodki tr<span class=\"_ _4\"></span>wa\u0142e<span class=\"ff2\"> </span></span>Maszyny i ur<span class=\"_ _4\"></span>z\u0105dzenia technicz<span class=\"_ _4\"></span>ne   <span class=\"_ _4\"></span>                      <span class=\"_ _4\"></span>      <span class=\"ff2\"> </span>3-4 lat \u015arodki transport<span class=\"_ _4\"></span>u     <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                  <span class=\"ff2\"> </span>3 lata Wyposa\u017cenie i <span class=\"_ _4\"></span>pozosta\u0142e  <span class=\"_ _4\"></span>            <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>                   <span class=\"ff2\"> </span>5 lat Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci <span class=\"ff1\">- a<span class=\"_ _4\"></span>ktywa niemat<span class=\"_ _4\"></span>erialne </span>Aktywa  niematerialne  g\u00f3rnicz<span class=\"_ _4\"></span>e  i  hutnicze  obejmuj\u0105  przede  wszystkim:  aktywa  z  tytu\u0142u  poszukiwania  i  oceny <span class=\"_ _19\"> </span>zasob\u00f3w mineralnych ora<span class=\"_ _4\"></span>z prawa <span class=\"_ _4\"></span>do wody w Chile. <span class=\"_ _4\"></span> Aktywa z tytu\u0142u <span class=\"_ _4\"></span>poszukiwania <span class=\"_ _4\"></span>i oceny zas<span class=\"_ _4\"></span>ob\u00f3w mineralny<span class=\"_ _4\"></span>ch<span class=\"ff2\"> </span>W ramach <span class=\"_ _4\"></span>aktyw\u00f3w z tytu<span class=\"_ _4\"></span>\u0142u poszukiwania <span class=\"_ _4\"></span>i oceny zasob\u00f3w m<span class=\"_ _4\"></span>iner<span class=\"_ _4\"></span>alnych kwalifikowan<span class=\"_ _4\"></span>e s\u0105 nak\u0142ady <span class=\"_ _4\"></span>na:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">pr<span class=\"_ _4\"></span>ojekty rob\u00f3t g<span class=\"_ _4\"></span>eologicznych,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">uz<span class=\"_ _4\"></span>yskanie decyzji \u015br<span class=\"_ _4\"></span>odowisk<span class=\"_ _4\"></span>owych,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">uz<span class=\"_ _4\"></span>yskanie konc<span class=\"_ _4\"></span>esji i u\u017cytkowania<span class=\"_ _4\"></span> g\u00f3rnicz<span class=\"_ _4\"></span>ego na poszukiwania<span class=\"_ _4\"></span> geo<span class=\"_ _4\"></span>logiczne,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">r<span class=\"_ _4\"></span>ealizacj\u0119 <span class=\"_ _3\"></span>rob\u00f3t <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>prac <span class=\"_ _3\"></span>wiertniczych <span class=\"_ _3\"></span>(wie<span class=\"_ _3\"></span>rc<span class=\"_ _4\"></span>enia, <span class=\"_ _3\"></span>badania <span class=\"_ _f\"></span>geofizyczne, <span class=\"_ _3\"></span>hydrogeologicz<span class=\"_ _4\"></span>ne, <span class=\"_ _3\"></span>obs\u0142uga <span class=\"_ _3\"></span>geologiczna, <span class=\"_ _3\"></span>analityka,<span class=\"_ _4\"></span> </span></span>geotechnika, itd<span class=\"_ _4\"></span>.), \u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff2\">z<span class=\"_ _4\"></span>akup informacji g<span class=\"_ _4\"></span>eologicznych,<span class=\"_ _4\"></span> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff2\">wykonani<span class=\"_ _4\"></span>e dokumen<span class=\"_ _4\"></span>tacji ge<span class=\"_ _4\"></span>ologicznej i jej z<span class=\"_ _4\"></span>atwierdzen<span class=\"_ _4\"></span>ie, </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff2\">wykonani<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>oceny <span class=\"_ _0\"></span>ekonomiczn<span class=\"_ _4\"></span>o-<span class=\"ff3\">technicznej <span class=\"_ _0\"></span>zasob\u00f3w <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>potrzeb <span class=\"_ _0\"></span>decyzji <span class=\"_ _0\"></span>o <span class=\"_ _1\"> </span>wniosk</span>owanie <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>koncesje <span class=\"_ _0\"></span>na <span class=\"ff3\">eksploatacj<span class=\"_ _4\"></span>\u0119 </span></span></span>g\u00f3rnicz\u0105,<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">koszt<span class=\"_ _4\"></span>y zu\u017cycia ur<span class=\"_ _4\"></span>z\u0105dze\u0144 i spr<span class=\"_ _4\"></span>z\u0119tu (rzeczow<span class=\"_ _4\"></span>e aktywa trwa<span class=\"_ _4\"></span>\u0142e) s\u0142u\u017c\u0105ceg<span class=\"_ _4\"></span>o do prowadz<span class=\"_ _4\"></span>enia prac poszu<span class=\"_ _4\"></span>kiwawczych.<span class=\"ff2\"> </span></span></span>Nak\u0142ady <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>akty<span class=\"_ _3\"></span>wa <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _1\"> </span>poszukiwania <span class=\"_ _0\"></span>i <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>ceny <span class=\"_ _0\"></span>zasob\u00f3w <span class=\"_ _0\"> </span>mineralnych <span class=\"_ _0\"></span>wycenia <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>wysoko\u015bci <span class=\"_ _0\"></span>kosztu <span class=\"_ _1\"> </span>pomniej<span class=\"ff2\">szonego </span>o skumulowane <span class=\"_ _4\"></span>odpisy z <span class=\"ff3\">tytu<span class=\"_ _4\"></span>\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci i ujmuj<span class=\"_ _4\"></span>e si\u0119 je jako<span class=\"_ _4\"></span> warto\u015bci niema<span class=\"_ _4\"></span>terialne ni<span class=\"_ _4\"></span>eoddane do u\u017c<span class=\"_ _4\"></span>ytkowania.<span class=\"ff2\"> </span></span>Testy na utrat\u0119 war<span class=\"_ _4\"></span>to\u015bci na <span class=\"_ _4\"></span>pojedynczej j<span class=\"_ _4\"></span>ednostce (pr<span class=\"_ _4\"></span>ojekcie) Gr<span class=\"_ _4\"></span>upa prz<span class=\"_ _4\"></span>eprowadza obowi\u0105zk<span class=\"_ _4\"></span>owo<span class=\"_ _4\"></span> z chwil\u0105:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff2\">wyka<span class=\"_ _4\"></span>zania <span class=\"ff3\">techniczn<span class=\"_ _4\"></span>ej wykonaln<span class=\"_ _4\"></span>o\u015bci i k<span class=\"_ _4\"></span>omercyjnej z<span class=\"_ _4\"></span>asadno\u015bci wy<span class=\"_ _4\"></span>dobywania z<span class=\"_ _4\"></span>asob\u00f3w mineraln<span class=\"_ _4\"></span>ych, <span class=\"_ _4\"></span>oraz<span class=\"ff2\"> </span></span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">gdy <span class=\"_ _3\"></span>fakty <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>okoliczno\u015bci <span class=\"_ _3\"></span>wskazuj\u0105, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _f\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>bilansowa <span class=\"_ _f\"></span>aktyw\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _f\"></span>poszukiwania <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>ceny<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>zasob\u00f3w <span class=\"_ _f\"></span>mineralny<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span> </span></span>mo\u017ce przewy\u017csz<span class=\"_ _4\"></span>a\u0107 ich wart<span class=\"_ _4\"></span>o\u015b\u0107 odzyskiwaln\u0105.<span class=\"ff2\"> </span>Ewentualne <span class=\"_ _0\"></span><span class=\"ff3\">odpisy <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _2\"> </span>przed <span class=\"_ _0\"></span>dokonaniem <span class=\"_ _0\"></span>przeklasyfikowa<span class=\"_ _4\"></span>nia <span class=\"_ _1\"> </span>wynikaj\u0105cego <span class=\"_ _0\"></span>z <span class=\"_ _1\"> </span>wykazania <span class=\"_ _0\"></span>technicznej <span class=\"_ _1\"> </span>wykonalno<span class=\"_ _4\"></span>\u015bci </span>i <span class=\"ff3\">ekonomiczn<span class=\"_ _4\"></span>ej zasadno\u015bci wyd<span class=\"_ _4\"></span>obywania za<span class=\"_ _4\"></span>sob\u00f3w min<span class=\"_ _4\"></span>eralnych. <span class=\"ff2\"> </span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania,  za\u0142<span class=\"_ _4\"></span>o\u017cenia i <span class=\"_ _4\"></span>os\u0105dy<span class=\"ff1\"> </span>Wa\u017cne  oszacowania  i  za\u0142o\u017cenia  dotycz\u0105ce  utraty  warto\u015bci  rzeczowych  i  niematerialn<span class=\"_ _4\"></span>ych  aktyw\u00f3w <span class=\"_ _10\"> </span>trwa\u0142ych  g\u00f3rniczych i <span class=\"ff3\">hutniczych z<span class=\"_ _4\"></span>osta\u0142y zaprez<span class=\"_ _4\"></span>entowane w <span class=\"_ _4\"></span>Nocie 3.<span class=\"ff2\"> </span></span>Warto\u015b\u0107 netto <span class=\"_ _3\"></span>rzecz<span class=\"_ _4\"></span>owych aktyw\u00f3w g\u00f3rniczych <span class=\"_ _3\"></span>i hutniczych podlegaj\u0105cych amortyzacji metod\u0105 natura<span class=\"_ _3\"></span>ln\u0105 wynios\u0142a na <span class=\"_ _3\"></span>dzie\u0144 31<span class=\"ls0\"> grudnia </span>2023<span class=\"ls0\"> r<span class=\"_ _4\"></span>. 1 <span class=\"lse\">156 </span>mln <span class=\"ff3\">PLN (na dzie\u0144 31</span> gr<span class=\"_ _4\"></span>udnia 20<span class=\"lse\">22</span> r<span class=\"_ _4\"></span>. 1 694 mln <span class=\"_ _4\"></span>PLN). </span>Rzeczowe i <span class=\"_ _4\"></span>niematerialne <span class=\"_ _4\"></span>aktywa g\u00f3rnic<span class=\"_ _4\"></span>ze i hutni<span class=\"_ _4\"></span>cze<span class=\"ff2 fc0\"> </span>Rzeczowe aktywa trwa\u0142e<span class=\"ff1\"> </span>Warto\u015bci niematerialne<span class=\"ff1\"> </span>Budynki, budowle i grunty Urz\u0105dzenia techniczne, maszyny, \u015brodki transportu i inne \u015brodki trwa\u0142e<span class=\"ff1\"> </span>\u015arodki trwa\u0142e w budowie Prawa do wody Aktywa z tytu\u0142u poszukiwania i oceny zasob\u00f3w mineralnych Pozosta\u0142e<span class=\"ff1\"> </span>Razem Stan na 01.01.2022 Warto\u015b\u0107 brutto<span class=\"ff2\"> </span>21 852 16 851 5 791  <span class=\"ls8\">253</span> 3 095 1 295 49 137 Umorzenie (10 438) (8 859) - - - ( 333) (19 630) Odpisy z tytu\u0142u utraty warto\u015bci<span class=\"ff2\"> </span>(2 766) ( 806) ( 61) ( 186) (1 664) ( 25) (5 508) Warto\u015b\u0107 ksi\u0119gowa netto, z tego:<span class=\"ff1\"> </span>8 648 7 186 5 730  <span class=\"ls34\">67</span> 1 431  <span class=\"ls34\">937</span> 23 999 \u015brodki trwa\u0142e w\u0142asne i warto\u015bci niematerialne, z tego:<span class=\"ff2\"> </span>8 191 7 152 5 730  <span class=\"ls34\">67</span> 1 431  <span class=\"ls34\">937</span> 23 508    <span class=\"ff3\">wykazane w ramach aktyw\u00f3w przeznaczonych do sprzeda\u017cy </span>    (grupa zbycia) - - - -  <span class=\"ls8\">119</span> -  <span class=\"ls8\">119</span>    <span class=\"ff3\">wykazane jako \u201erze</span>czowe i niematerialne aktywa     <span class=\"ff3\">g\u00f3rnicze i hutnicze\"</span> 8 191 7 152 5 730  <span class=\"ls8\">67</span> 1 312  <span class=\"ls8\">937</span> 23 389 \u015brodki trwa\u0142e w leasingu (prawo do u\u017cytkowania)<span class=\"ff2\"> </span> <span class=\"ls34\">457</span>  <span class=\"ls34\">34</span> - - - -  <span class=\"ls34\">491</span> Zmiany w roku 2022 netto Rozliczenie \u015brodk\u00f3w trwa\u0142ych w budowie<span class=\"ff2\"> </span> <span class=\"ls8\">691</span> 1 750 (2 441) - - - - Zakup  - - 1 901  4  <span class=\"ls8\">114</span>  <span class=\"ls8\">18</span> 2 037 Leasing - <span class=\"ff3\">nowe umowy, modyfikacje um\u00f3w</span>  <span class=\"ls8\">133</span>  <span class=\"ls8\">12</span> - - - -  <span class=\"ls34\">145</span> Koszty usuwania nadk\u0142adu w kopalniach odkrywkowych<span class=\"ff2\"> </span> <span class=\"ls8\">367</span> - - - - -  <span class=\"ls34\">367</span> Wytworzenie we w\u0142asnym zakresie<span class=\"ff2\"> </span>- - 1 027 -  <span class=\"ls8\">68</span>  2 1 097 Kwota aktywowanych koszt\u00f3w finansowania zewn\u0119trznego<span class=\"ff2\"> </span>- -  <span class=\"ls8\">182</span> -  <span class=\"ls8\">42</span>  2  <span class=\"ls34\">226</span> Nota 9.4 Zmiana stanu <span class=\"ff3\">wysoko\u015bci  rezerwy na koszty likwidacji zak\u0142ad\u00f3w </span>g\u00f3rniczych i sk\u0142adowisk odpad\u00f3w<span class=\"ff2\"> </span>( 42) - - - - - ( 42) Nota 4.1 Amortyzacja, z tego: ( 784) (1 239) - - - ( 20) (2 043) dot. \u015brodk\u00f3w trwa\u0142ych w\u0142asnych i warto\u015bci <span class=\"ff2\">niematerialnych </span>( 756) (1 230) - - - ( 20) (2 006) dot. \u015brodk\u00f3w trwa\u0142ych w leasingu (prawa do u\u017cytkowania)<span class=\"ff2\"> </span>( 28) ( 9) - - - - ( 37) Nota 4.4 (Utworzenie)/ odwr\u00f3cenie odpis\u00f3w z tytu\u0142u utraty warto\u015bci <span class=\"ff2\"> </span>- ( 7) ( 6) - ( 55) ( 2) ( 70) dot. \u015brodk\u00f3w trwa\u0142ych w\u0142asnych i warto\u015bci niematerialnych<span class=\"ff2\"> </span>- ( 7) ( 6) - ( 55) ( 2) ( 70) dot. \u015brodk\u00f3w trwa\u0142ych w leasingu (prawa do u\u017cytkowania)<span class=\"ff2\"> </span>- - - - - - - R\u00f3\u017cnice kursowe z przeliczenia sprawozda\u0144 jednostek <span class=\"ff2\"> </span>o walucie funkcjonalnej innej ni\u017c PLN<span class=\"ff2\"> </span> <span class=\"ls8\">77</span>  <span class=\"ls8\">51</span>  <span class=\"ls8\">40</span>  6  <span class=\"ls8\">108</span>  2  <span class=\"ls34\">284</span> Likwidacja, sprzeda\u017c, darowizny i nieodp\u0142atne przekazanie<span class=\"ff2\"> </span>( 5) ( 40) ( 19) - - ( 5) ( 69) Rozliczenie ze <span class=\"ff3\">\u015brodk\u00f3w trwa\u0142ych w budowie na warto\u015bci </span>niematerialne - - ( 38) - - - ( 38) Stan na dzie\u0144 utraty kontroli nad jednostk\u0105 zale\u017cn\u0105<span class=\"ff2\"> </span>- - - - ( 125) - ( 125) Przesuni\u0119cie z rzeczowych aktyw\u00f3w g\u00f3rniczych i hutniczych na pozosta\u0142e aktywa rzeczowe<span class=\"ff2\"> </span>- - ( 197) - - - ( 197) Inne zmiany ( 3) ( 24) ( 56) ( 4)  <span class=\"ls8\">94</span>  <span class=\"ls8\">88</span>  <span class=\"ls34\">95</span> Stan na 31.12.2022 Warto\u015b\u0107<span class=\"ff2\"> brutto </span>23 383 17 466 6 147  <span class=\"ls8\">274</span> 3 480 1 411 52 161 Umorzenie (11 463) (9 449) - - - ( 362) (21 274) Odpisy z tytu\u0142u utraty warto\u015bci<span class=\"ff2\"> </span>(2 838) ( 328) ( 24) ( 201) (1 803) ( 27) (5 221) Warto\u015b\u0107 ksi\u0119gowa netto, z tego:<span class=\"ff1\"> </span>9 082 7 689 6 123  <span class=\"ls34\">73</span> 1 677 1 022 25 666 \u015brodki trwa\u0142e w\u0142asne i warto\u015bci niematerialne<span class=\"ff2\"> </span>8 521 7 652 6 123  <span class=\"ls34\">73</span> 1 677 1 022 25 068 \u015brodki trwa\u0142e w leasingu (prawo do u\u017cytkowania)<span class=\"ff2\"> </span> <span class=\"ls34\">561</span>  <span class=\"ls34\">37</span> - - - -  <span class=\"ls34\">598</span> Stan na 31.12.2022 Warto\u015b\u0107 brutto<span class=\"ff2\"> </span>23 383 17 466 6 147  <span class=\"ls8\">274</span> 3 480 1 411 52 161 Umorzenie (11 463) (9 449) - - - ( 362) (21 274) Odpisy z tytu\u0142u utraty warto\u015bci<span class=\"ff2\"> </span>(2 838) ( 328) ( 24) ( 201) (1 803) ( 27) (5 221) Warto\u015b\u0107 ksi\u0119gowa netto, z tego:<span class=\"ff1\"> </span>9 082 7 689 6 123  <span class=\"ls34\">73</span> 1 677 1 022 25 666 \u015brodki trwa\u0142e w\u0142asne i warto\u015bci niematerialne<span class=\"ff2\"> </span>8 521 7 652 6 123  <span class=\"ls34\">73</span> 1 677 1 022 25 068 \u015brodki trwa\u0142e w leasingu (prawo do u\u017cytkowania)<span class=\"ff2\"> </span> <span class=\"ls34\">561</span>  <span class=\"ls34\">37</span> - - - -  <span class=\"ls34\">598</span> Zmiany w roku 2023 netto Rozliczenie \u015brodk\u00f3w trwa\u0142ych w budowie<span class=\"ff2\"> </span>1 392 2 110 (3 502) ( 2) -  2 - Zakup  - - 2 313  2  <span class=\"ls8\">167</span>  <span class=\"ls8\">91</span> 2 573 Leasing - <span class=\"ff3\">nowe umowy, modyfikacje um\u00f3w, inne zmiany</span>  <span class=\"ls8\">11</span>  <span class=\"ls8\">53</span> - - - -  <span class=\"ls34\">64</span> Koszty usuwania nadk\u0142adu w kopalniach odkrywkowych<span class=\"ff2\"> </span> <span class=\"ls8\">174</span> - - - - -  <span class=\"ls34\">174</span> Wytworzenie we w\u0142asnym zakresie<span class=\"ff2\"> </span>- - 1 290 -  <span class=\"ls8\">110</span>  2 1 402 Kwota aktywowanych koszt\u00f3w finansowania zewn\u0119trznego<span class=\"ff2\"> </span>- -  <span class=\"ls8\">177</span> -  <span class=\"ls8\">69</span>  1  <span class=\"ls34\">247</span> Nota 9.4 Zmiana stanu wysoko\u015bci  rezerwy na koszty likwidacji zak\u0142ad\u00f3w g\u00f3rniczych i sk\u0142adowisk odpad\u00f3w<span class=\"ff2\"> </span> <span class=\"ls8\">100</span> - - - - -  <span class=\"ls34\">100</span> Nota 4.1 Amortyzacja, z tego: ( 898) (1 369) - - - ( 29) (2 296) dot. \u015brodk\u00f3w trwa\u0142ych w\u0142asnych i warto\u015bci niematerialnych<span class=\"ff2\"> </span>( 855) (1 348) - - - ( 29) (2 232) dot. \u015brodk\u00f3w trwa\u0142ych w leasingu (prawa do u\u017cytkowania)<span class=\"ff2\"> </span>( 43) ( 21) - - - - ( 64) Nota 4.4 (Utworzenie) / odwr\u00f3cenie odpis\u00f3w z tytu\u0142u utraty warto\u015bci, z tego:<span class=\"ff2\"> </span>(1 542) (1 109) ( 946)  <span class=\"ls8\">23</span> ( 365) ( 43) (3 982) dot. \u015brodk\u00f3w trwa\u0142ych w\u0142asnych i warto\u015bci niematerialnych<span class=\"ff2\"> </span>(1 453) (1 103) ( 946)  <span class=\"ls8\">23</span> ( 365) ( 43) (3 887) dot. \u015brodk\u00f3w trwa\u0142ych w leasingu (prawa do u\u017cytkowa<span class=\"ff2\">nia) </span>( 89) ( 6) - - - - ( 95) R\u00f3\u017cnice kursowe z przeliczenia sprawozda\u0144 jednostek <span class=\"ff2\"> </span>o walucie funkcjonalnej innej ni\u017c PLN<span class=\"ff2\"> </span>( 82) ( 93) ( 48) ( 7) ( 154) - ( 384) Likwidacja, sprzeda\u017c, darowizny i nieodp\u0142atne przekazanie<span class=\"ff2\"> </span>( 7) ( 30) ( 5) - - ( 10) ( 52) Inne zmiany  4  <span class=\"ls8\">14</span> ( 103) ( 1)  <span class=\"ls8\">34</span>  <span class=\"ls8\">35</span> ( 17) Stan na 31.12.2023 Warto\u015b\u0107 brutto<span class=\"ff2\"> </span>23 887 18 503 6 265  <span class=\"ls8\">245</span> 3 541 1 493 53 934 Umorzenie (11 688) (9 890) - - - ( 354) (21 932) Odpisy z tytu\u0142u utraty warto\u015bci<span class=\"ff2\"> </span>(3 965) (1 348) ( 966) ( 157) (2 003) ( 68) (8 507) Warto\u015b\u0107 ksi\u0119gowa netto, z tego:<span class=\"ff1\"> </span>8 234 7 265 5 299  <span class=\"ls34\">88</span> 1 538 1 071 23 495 \u015brodki trwa\u0142e w\u0142asne i warto\u015bci niematerialne<span class=\"ff2\"> </span>7 794 7 202 5 299  <span class=\"ls34\">88</span> 1 538 1 071 22 992 \u015brodki trwa\u0142e w leasingu (prawo do u\u017cytkowania)<span class=\"ff2\"> </span> <span class=\"ls34\">440</span>  <span class=\"ls34\">63</span> - - - -  <span class=\"ls34\">503</span> Nota 9.1.1 Rz<span class=\"_ _4\"></span>eczowe aktyw<span class=\"_ _4\"></span>a trwa\u0142e g\u00f3rnic<span class=\"_ _4\"></span>ze i hutnicze \u2013<span class=\"ff1\"> </span>i<span class=\"_ _4\"></span>stotne \u015brodki <span class=\"_ _4\"></span>trwa\u0142e w <span class=\"_ _4\"></span>budowie<span class=\"ff1\"> </span>Stan na  31.12.2023 Stan na  31.12.2022<span class=\"_ _4\"></span> Program Ud<span class=\"_ _4\"></span>ost\u0119pnienie Z<span class=\"_ _4\"></span>\u0142o\u017ca<span class=\"ff2\"> </span>3 449 3 318 Budowa szybu SW<span class=\"_ _4\"></span>-4  <span class=\"lse\">625</span>  <span class=\"lse\">589</span> Uzbrojenie R<span class=\"_ _4\"></span>ejon\u00f3w G\u00f3rnicz<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span> <span class=\"lse\">233</span>  <span class=\"lse\">163</span> Dzia\u0142alno\u015b\u0107 inw<span class=\"_ _4\"></span>estycyjna zwi\u0105<span class=\"_ _4\"></span>zana z <span class=\"_ _4\"></span>rozbudow\u0105 i ekspl<span class=\"_ _4\"></span>oatacj\u0105 Obiektu Unieszkodliwiania<span class=\"_ _4\"></span> Odpad<span class=\"_ _4\"></span>\u00f3w Wydobywczych <span class=\"_ _4\"></span>\u017belazny M<span class=\"_ _4\"></span>ost<span class=\"ff2\"> </span> <span class=\"lse\">173</span>  <span class=\"lse\">280</span> Rozbudowa sieci rur<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>ci\u0105g\u00f3w w <span class=\"_ _4\"></span>oddzia\u0142ach g<span class=\"_ _4\"></span>\u00f3rniczych <span class=\"ff2\"> </span> <span class=\"lse\">95</span>  <span class=\"lse\">52</span> Zakup masz<span class=\"_ _4\"></span>yn g\u00f3rniczych<span class=\"ff2\"> </span> <span class=\"lse\">70</span>  <span class=\"lse\">36</span> Budowa przen<span class=\"_ _4\"></span>o\u015bnik\u00f3w O/Z<span class=\"_ _4\"></span>GL<span class=\"ff2\"> </span> <span class=\"lse\">67</span>  <span class=\"lse\">74</span> Pompownia Dam\u00f3<span class=\"_ _4\"></span>wka<span class=\"ff2\"> </span>wraz <span class=\"_ _4\"></span>z ruroci\u0105giem w<span class=\"_ _4\"></span>ody zwrotne<span class=\"_ _4\"></span>j w Zak\u0142adzie Hydrotechnicznym<span class=\"_ _4\"></span>  <span class=\"lse\">36</span>  <span class=\"lse\">145</span> BAT As-<span class=\"ff3\">Instalacja d<span class=\"_ _4\"></span>o usuwania a<span class=\"_ _4\"></span>rsenu i <span class=\"_ _4\"></span>rt\u0119ci z gaz<span class=\"_ _4\"></span>\u00f3w przed instala<span class=\"_ _4\"></span>cj\u0105 </span>Solinox  1  <span class=\"lse\">117</span> Nota 9.1.2 Aktyw<span class=\"_ _4\"></span>a z tytu\u0142u p<span class=\"_ _4\"></span>oszukiwania i <span class=\"_ _4\"></span>oceny zasob<span class=\"_ _4\"></span>\u00f3w mineralnych<span class=\"ff1\"> </span>Istotne <span class=\"ff3\">nak\u0142ady <span class=\"_ _4\"></span>na poszukiwani<span class=\"_ _4\"></span>e i ocen<span class=\"_ _4\"></span>\u0119 zasob\u00f3w min<span class=\"_ _4\"></span>eralnych pr<span class=\"_ _4\"></span>zedstawion<span class=\"_ _4\"></span>o w poni\u017cszej tab<span class=\"_ _4\"></span>eli.<span class=\"ff2\"> </span></span>Segment operacyjny Opis Stan na 31.12.2<span class=\"_ _4\"></span>023 Stan na 31.12.2<span class=\"_ _4\"></span>022 Warto\u015b\u0107 brutto Odpisy  z tytu\u0142u utraty warto\u015bci<span class=\"ff1\"> </span>Warto\u015b\u0107 brutto Odpisy  z tytu\u0142u utraty warto\u015bci<span class=\"ff1\"> </span>KGHM INTERNATIONAL <span class=\"_ _4\"></span>LTD. Nak\u0142ady zwi\u0105z<span class=\"_ _4\"></span>ane z pracam<span class=\"_ _4\"></span>i eksploracy<span class=\"_ _4\"></span>jnymi, g\u0142\u00f3wnie w<span class=\"ff2\"> ram<span class=\"_ _4\"></span>ach projektu Vic<span class=\"_ _4\"></span>toria </span>po\u0142o\u017conego w <span class=\"_ _4\"></span>Zag\u0142\u0119biu Sudb<span class=\"_ _4\"></span>ury w<span class=\"ff2\"> Kanadzie<span class=\"_ _4\"></span> </span>2 164 1 102 2 192  <span class=\"lse\">832</span> KGHM INTERNATIONAL <span class=\"_ _4\"></span>LTD. Nak\u0142ady zwi\u0105z<span class=\"_ _4\"></span>ane z pracam<span class=\"_ _4\"></span>i eksploracy<span class=\"_ _4\"></span>jnymi <span class=\"ff2\"> </span>w ramach <span class=\"_ _4\"></span>projektu Ajax  <span class=\"lse\">614</span>  <span class=\"lse\">614</span>  <span class=\"lse\">671</span>  <span class=\"lse\">671</span> Nota 9.1.3 Wyd<span class=\"_ _4\"></span>atki zwi\u0105z<span class=\"_ _4\"></span>ane z aktywami<span class=\"_ _4\"></span> g\u00f3rniczymi i <span class=\"_ _4\"></span>hutnicz<span class=\"_ _4\"></span>ymi<span class=\"ff1\"> </span>od 01.01.202<span class=\"_ _4\"></span>3  do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2  do 31.12.202<span class=\"_ _4\"></span>2 Zakup (2 573) (2 037) Maj\u0105tek trwa\u0142y <span class=\"_ _4\"></span>wytworzony w<span class=\"_ _4\"></span>e w\u0142asnym zakr<span class=\"_ _4\"></span>esie<span class=\"ff2\"> </span>(1 402) (1 097) Koszty usuwania <span class=\"_ _4\"></span>nadk\u0142adu w k<span class=\"_ _4\"></span>opalniach <span class=\"_ _4\"></span>odkrywkowych <span class=\"_ _4\"></span><span class=\"ff2\"> </span>( 174) ( 367) Koszty finans<span class=\"_ _4\"></span>owania zewn\u0119trzn<span class=\"_ _4\"></span>ego<span class=\"ff2\"> </span>( 247) ( 226) Zmiana stanu <span class=\"_ _4\"></span>zobowi\u0105za\u0144 z<span class=\"_ _4\"></span> tytu\u0142u na<span class=\"_ _4\"></span>bycia<span class=\"ff2\"> </span> <span class=\"lse\">229</span> ( 21) Pozosta\u0142e<span class=\"ff2\"> </span> <span class=\"lse\">55</span>  <span class=\"lse\">70</span> Razem* (4 112) (3 678) *W tym wydatki zwi<span class=\"_ _3\"></span>\u0105zane z aktywami s\u0142u\u017c\u0105<span class=\"_ _3\"></span>cymi poszukiwaniu i o<span class=\"_ _3\"></span>cenie zasob\u00f3w mineralnych<span class=\"_ _3\"></span> w kwocie<span class=\"_ _3\"></span><span class=\"ff6\"> <span class=\"ls2f\">340</span> mln PLN (w 20<span class=\"ls2f\">22</span> <span class=\"ls3e\">r.</span> <span class=\"ls2f\">159</span> ml<span class=\"_ _3\"></span>n PLN).</span><span class=\"ff6\"> </span>Nota 9.2 Poz<span class=\"_ _4\"></span>osta\u0142e aktyw<span class=\"_ _4\"></span>a rzeczowe i ni<span class=\"_ _4\"></span>ematerialne<span class=\"ff1\"> </span>Zasady <span class=\"ff4\">rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></span>Pozosta\u0142e<span class=\"ff2\"> <span class=\"_ _11\"> </span>rzeczowe <span class=\"_ _15\"> </span>aktywa <span class=\"_ _11\"> </span></span>trwa\u0142e<span class=\"ff2\"> <span class=\"_ _15\"> </span></span>wycenia <span class=\"_ _11\"> </span>si\u0119<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>cenie <span class=\"_ _11\"> </span>nabycia/koszc<span class=\"ff2\">ie <span class=\"_ _15\"> </span>wytworzenia <span class=\"_ _11\"> </span>pomniejszonych <span class=\"_ _11\"> </span>o skumulowan</span>\u0105<span class=\"ff2\"> </span>amortyzac<span class=\"ff3\">j\u0119 <span class=\"_ _3\"></span>(umorz<span class=\"_ _4\"></span>enie)<span class=\"ff2\"> <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>skumulowane <span class=\"_ _3\"></span></span>odpisy <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u <span class=\"_ _3\"></span>utraty warto\u015bci.<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>Odpis\u00f3w <span class=\"_ _3\"></span>amortyzac<span class=\"_ _4\"></span>yjnych <span class=\"_ _3\"></span>dokonuj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>metod\u0105<span class=\"_ _3c\"> </span></span><span class=\"ff3\"> </span>liniow\u0105. <span class=\"ff2\"> </span>Dla poszczeg<span class=\"_ _4\"></span>\u00f3lnych grup \u015bro<span class=\"_ _4\"></span>dk\u00f3w trwa\u0142ych pr<span class=\"_ _4\"></span>zyj\u0119to <span class=\"_ _4\"></span>okresy u\u017cytk<span class=\"_ _4\"></span>owania w na<span class=\"_ _4\"></span>st\u0119puj\u0105cych pr<span class=\"_ _4\"></span>zedzia\u0142ach:<span class=\"ff2\"> </span>Grupa Ca\u0142kowity okres u<span class=\"ff3\">\u017cytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span>Budynki i budow<span class=\"_ _4\"></span>le 25<span class=\"ls0\">-60 lat </span>Urz\u0105dzenia technicz<span class=\"_ _4\"></span>ne i <span class=\"ff2\">masz<span class=\"_ _4\"></span>yny </span>4-15 lat \u015arodki transport<span class=\"_ _4\"></span>u<span class=\"ff2\"> </span>3-14 lat Inne \u015brodki trwa\u0142<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span>5-10 lat<span class=\"_ _3c\"> </span> Warto\u015bci <span class=\"_ _14\"> </span>niematerialn<span class=\"_ _4\"></span>e <span class=\"_ _14\"> </span>wykazane <span class=\"_ _14\"> </span>jako <span class=\"_ _14\"> </span>\u201epozosta\u0142e <span class=\"_ _15\"> </span>warto\u015bci <span class=\"_ _14\"> </span>niematerialne\u201d <span class=\"_ _14\"> </span>obejmuj\u0105 <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>szczeg\u00f3ln<span class=\"_ _4\"></span>o\u015bci: <span class=\"_ _14\"> </span>nabyte<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _14\"> </span>prawa </span>maj\u0105tkowe  nie<span class=\"_ _3\"></span>zwi\u0105za<span class=\"_ _4\"></span>ne <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>dzia\u0142alno\u015bci\u0105 <span class=\"_ _10\"> </span>g\u00f3rnicz\u0105 <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>oprogramowanie <span class=\"_ _19\"> </span>komputerowe <span class=\"_ _10\"> </span>oraz <span class=\"_ _10\"> </span>prawa <span class=\"_ _10\"> </span>do <span class=\"_ _10\"> </span>emisji <span class=\"_ _10\"> </span>CO<span class=\"_ _3c\"> </span>2 <span class=\"_ _10\"> </span>(polityka rachunkowo\u015bci  w <span class=\"_ _11\"> </span>tym <span class=\"_ _10\"> </span>zakresie <span class=\"_ _10\"> </span>przedstawiona <span class=\"_ _10\"> </span>jest <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>Nocie <span class=\"_ _10\"> </span>9.8). <span class=\"_ _11\"> </span>Aktywa <span class=\"_ _10\"> </span>te <span class=\"_ _11\"> </span>wycenia <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>cenie <span class=\"_ _11\"> </span>nabycia <span class=\"_ _19\"> </span>lub <span class=\"_ _11\"> </span>koszcie wytworzenia p<span class=\"_ _4\"></span>omniejszonych <span class=\"_ _4\"></span>o skumulowan<span class=\"_ _4\"></span>e odpisy a<span class=\"_ _4\"></span>mortyzac<span class=\"_ _4\"></span>yjne i <span class=\"ff3\">skumulowane <span class=\"_ _4\"></span>odpisy z<span class=\"_ _4\"></span> tytu\u0142u utr<span class=\"_ _4\"></span>aty warto\u015bci.<span class=\"ff2\"> </span></span>Odpis\u00f3w  amortyzacyjnych  od <span class=\"_ _12\"> </span>warto\u015bci  niemateria<span class=\"_ _4\"></span>lnych  dokonuje  si\u0119  metod\u0105  liniow\u0105,<span class=\"_ _4\"></span>  przez  okres  ich  przewidywaneg<span class=\"_ _4\"></span>o u\u017cytkowania. Dla <span class=\"_ _4\"></span>g\u0142\u00f3wnych <span class=\"_ _4\"></span>grup warto\u015bci <span class=\"_ _4\"></span>niematerialn<span class=\"_ _4\"></span>ych okres<span class=\"ff2\"> </span>u\u017cytko<span class=\"_ _4\"></span>wania wyn<span class=\"_ _4\"></span>osi:<span class=\"ff2\"> </span>Grupa               <span class=\"_ _4\"></span>        <span class=\"ff3\">Ca\u0142kowity okre<span class=\"_ _4\"></span>s <span class=\"ff2\"> </span></span>             <span class=\"_ _4\"></span>        <span class=\"ff3\">u\u017cytkowania</span> Nabyte prawa m<span class=\"_ _4\"></span>aj\u0105tkowe niezwi\u0105zane z dz<span class=\"_ _4\"></span>ia\u0142alno\u015bci\u0105 <span class=\"_ _4\"></span>g\u00f3rnicz\u0105<span class=\"ff2\"> </span>5-50 lat Oprogramowanie k<span class=\"_ _4\"></span>omputer<span class=\"_ _4\"></span>owe 2-5 lat Inne warto\u015bci ni<span class=\"_ _4\"></span>ematerialn<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span>40<span class=\"ls0\">-50 lat<span class=\"_ _3c\"> </span></span><span class=\"ls0\"> </span>Pozosta\u0142e aktyw<span class=\"_ _4\"></span>a rzecz<span class=\"_ _4\"></span>owe i niematerialn<span class=\"_ _4\"></span>e<span class=\"ff1\"> </span> <span class=\"ff4\">Rzeczowe aktywa t<span class=\"_ _3\"></span>rwa\u0142e </span>  Budynki, budowle  i grunty  <span class=\"ff4\">Urz\u0105dzenia </span>techniczne, maszyny, \u015brodki transportu<span class=\"_ _3\"></span> i inne \u015brodki trwa\u0142e <span class=\"ff1\"> </span> <span class=\"ff4\">\u015arodki trwa\u0142e <span class=\"_ _3\"></span></span> w budowie<span class=\"_ _3\"></span> Warto\u015bci niematerialne<span class=\"_ _3\"></span>  Razem  Stan na 01.01.202<span class=\"_ _3\"></span>2 Warto\u015b\u0107 bru<span class=\"_ _3\"></span>tto <span class=\"ff2\"> </span>2 897 3 058  <span class=\"ls11\">216</span>  <span class=\"ls11\">624</span> 6 795<span class=\"ls0\"> </span>Umorzenie  ( 993) (1 676) - ( 230) (2 899) Odpisy z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"ff2\"> </span>( 404) ( 258) ( 5) ( 144) ( 811) Warto\u015b\u0107 ksi\u0119gowa<span class=\"_ _3\"></span> netto, z tego:<span class=\"ff1\"> </span>1 500<span class=\"ls0\"> </span>1 124<span class=\"ls0\"> </span> <span class=\"ls3\">211</span>  <span class=\"ls3\">250</span> 3 085<span class=\"ls0\"> </span>\u015brodki trwa\u0142e w\u0142asn<span class=\"_ _3\"></span>e i warto\u015bci niemat<span class=\"_ _3\"></span>erialne, z tego:<span class=\"_ _3\"></span><span class=\"ff2\"> </span>1 334<span class=\"ls0\"> </span>1 078<span class=\"ls0\"> </span> <span class=\"ls3\">211</span>  <span class=\"ls3\">250</span> 2 873<span class=\"ls0\"> </span>   <span class=\"ff3 ls0\">wykazane w r<span class=\"_ _3\"></span>amach aktyw\u00f3w przezn<span class=\"_ _3\"></span>aczonych do sprzeda\u017cy (grupa <span class=\"_ _3\"></span>zbycia)<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span> <span class=\"ls11\">197</span>  <span class=\"ls11\">11</span>  2 -  <span class=\"ls11\">210</span>    <span class=\"ff3 ls0\">wykazane jako \u201ep<span class=\"_ _3\"></span>ozosta\u0142e aktywa rzec<span class=\"_ _3\"></span>zowe i niematerialne<span class=\"_ _3\"></span>\"<span class=\"ff2\"> </span></span>1 137 1 067  <span class=\"ls11\">209</span>  <span class=\"ls11\">250</span> 2 663 \u015brodki trwa\u0142e w leasi<span class=\"_ _3\"></span>ngu (prawo do u\u017cytkowani<span class=\"_ _3\"></span>a), z tego:<span class=\"ff2\"> </span> <span class=\"ls3\">166</span>  <span class=\"ls3\">46</span> - -  <span class=\"ls3\">212</span>    <span class=\"ff3 ls0\">wykazane w r<span class=\"_ _3\"></span>amach aktyw\u00f3w przezn<span class=\"_ _3\"></span>aczonych do sprzeda\u017cy (grupa <span class=\"_ _3\"></span>zbycia)<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span> <span class=\"ls11\">32</span> - - -  <span class=\"ls11\">32</span>    <span class=\"ff3 ls0\">wykazane jako \u201ep<span class=\"_ _3\"></span>ozosta\u0142e aktywa rzec<span class=\"_ _3\"></span>zowe i niematerialne<span class=\"_ _3\"></span>\"<span class=\"ff2\"> </span></span> <span class=\"ls11\">134</span>  <span class=\"ls11\">46</span> - -  <span class=\"ls11\">180</span> Zmiany w roku 2022<span class=\"_ _3\"></span> netto  Rozliczenie<span class=\"_ _3\"></span> \u015brodk\u00f3w trwa\u0142ych w budowie <span class=\"_ _3\"></span><span class=\"ff2\"> </span> <span class=\"ls11\">267</span>  <span class=\"ls11\">284</span> ( 551) - - Zakup   - -  <span class=\"ls11\">218</span>  <span class=\"ls11\">107</span>  <span class=\"ls3\">325</span> Wytworzenie we w\u0142asny<span class=\"_ _3\"></span>m zakresie <span class=\"_ _3\"></span><span class=\"ff2\"> </span>- -  <span class=\"ls11\">111</span> -  <span class=\"ls3\">111</span> Leasing - <span class=\"ff3\">nowe<span class=\"_ _3\"></span> umowy, modyfikacje um\u00f3w<span class=\"_ _3\"></span></span>  4  <span class=\"ls11\">16</span> - -  <span class=\"ls3\">20</span>  Nota 4.1 Amortyzacja, z teg<span class=\"_ _3\"></span>o: ( 94) ( 236) - ( 25) ( 355) dot. \u015brodk\u00f3w trw<span class=\"_ _3\"></span>a\u0142ych w\u0142asnych i warto\u015b<span class=\"_ _3\"></span>ci niematerialnych<span class=\"_ _3\"></span><span class=\"ff2\"> </span>( 93) ( 218) - ( 25) ( 336) dot. \u015brodk\u00f3w trw<span class=\"_ _3\"></span>a\u0142ych w leasingu (prawa do u\u017cytk<span class=\"_ _3\"></span>owania)<span class=\"_ _3\"></span><span class=\"ff2\"> </span>( 1) ( 18) - - ( 19)  Nota 4.4 (Utworzenie)/odwr\u00f3ce<span class=\"_ _3\"></span>nie odpis\u00f3w z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span>( 62) ( 3) ( 1) ( 8) ( 74) Likwidacja, sprzeda\u017c<span class=\"_ _3\"></span>, darowizny i nieodp<span class=\"_ _3\"></span>\u0142atne przekazanie<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- ( 9) - ( 32) ( 41) R\u00f3\u017cnice kursowe z pr<span class=\"_ _3\"></span>zeliczenia sprawozda\u0144 je<span class=\"_ _3\"></span>dnostek <span class=\"_ _3\"></span><span class=\"ff2\"> </span>o walucie fun<span class=\"_ _3\"></span>kcjonalnej innej ni\u017c PLN<span class=\"_ _3\"></span><span class=\"ff2\"> </span> <span class=\"ls11\">27</span> - - -  <span class=\"ls3\">27</span> Przesuni\u0119<span class=\"_ _3\"></span>cie z rzeczowych aktyw\u00f3w g\u00f3r<span class=\"_ _3\"></span>niczych i hutniczych na p<span class=\"_ _3\"></span>ozosta\u0142e aktywa rzeczowe - -  <span class=\"ls11\">197</span> -  <span class=\"ls3\">197</span> Otrzymanie/(umor<span class=\"_ _3\"></span>zenie) otrzymanych n<span class=\"_ _3\"></span>ieodp\u0142atnie uprawnie<span class=\"_ _3\"></span>\u0144 do emisji CO<span class=\"_ _3c\"> </span>2<span class=\"_ _3c\"> </span>- - - ( 78) ( 78) Stan na dzie\u0144 u<span class=\"_ _3\"></span>traty kontroli nad jed<span class=\"_ _3\"></span>nostk\u0105 zale\u017cn\u0105 <span class=\"ff2\"> </span>( 229) ( 11) ( 2) - ( 242) Inne zmiany  ( 20)  <span class=\"ls11\">18</span> ( 13)  4 ( 11) Stan na 31.12.202<span class=\"_ _3\"></span>2 Warto\u015b\u0107 bru<span class=\"_ _3\"></span>tto <span class=\"ff2\"> </span>2 919 3 194  <span class=\"ls11\">176</span>  <span class=\"ls11\">620</span> 6 909<span class=\"ls0\"> </span>Umorzenie  (1 058) (1 753) - ( 250) (3 061) Odpisy z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"ff2\"> </span>( 468) ( 258) ( 6) ( 152) ( 884) Warto\u015b\u0107 ksi\u0119gowa<span class=\"_ _3\"></span> netto, z tego:<span class=\"ff1\"> </span>1 393<span class=\"ls0\"> </span>1 183<span class=\"ls0\"> </span> <span class=\"ls3\">170</span>  <span class=\"ls3\">218</span> 2 964<span class=\"ls0\"> </span>\u015brodki trwa\u0142e w\u0142asn<span class=\"_ _3\"></span>e i warto\u015bci niemat<span class=\"_ _3\"></span>erialne<span class=\"ff2\"> </span>1 263<span class=\"ls0\"> </span>1 140<span class=\"ls0\"> </span> <span class=\"ls3\">170</span>  <span class=\"ls3\">218</span> 2 791<span class=\"ls0\"> </span>\u015brodki trwa\u0142e w leasi<span class=\"_ _3\"></span>ngu (prawo do u\u017cytkowani<span class=\"_ _3\"></span>a)<span class=\"ff2\"> </span> <span class=\"ls3\">130</span>  <span class=\"ls3\">43</span> - -  <span class=\"ls3\">173<span class=\"_ _3c\"> </span></span>Stan na 31.12.202<span class=\"_ _3\"></span>2 Warto\u015b\u0107 bru<span class=\"_ _3\"></span>tto <span class=\"ff2\"> </span>2 919 3 194  <span class=\"ls11\">176</span>  <span class=\"ls11\">620</span> 6 909<span class=\"ls0\"> </span>Umorzenie  (1 058) (1 753) - ( 250) (3 061) Odpisy z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"ff2\"> </span>( 468) ( 258) ( 6) ( 152) ( 884) Warto\u015b\u0107 ksi\u0119gowa<span class=\"_ _3\"></span> netto, z tego:<span class=\"ff1\"> </span>1 393<span class=\"ls0\"> </span>1 183<span class=\"ls0\"> </span> <span class=\"ls3\">170</span>  <span class=\"ls3\">218</span> 2 964<span class=\"ls0\"> </span>\u015brodki trwa\u0142e w\u0142asn<span class=\"_ _3\"></span>e i warto\u015bci niemat<span class=\"_ _3\"></span>erialne<span class=\"ff2\"> </span>1 263<span class=\"ls0\"> </span>1 140<span class=\"ls0\"> </span> <span class=\"ls3\">170</span>  <span class=\"ls3\">218</span> 2 791<span class=\"ls0\"> </span>\u015brodki trwa\u0142e w leasi<span class=\"_ _3\"></span>ngu (prawo do u\u017cytkowani<span class=\"_ _3\"></span>a)<span class=\"ff2\"> </span> <span class=\"ls3\">130</span>  <span class=\"ls3\">43</span> - -  <span class=\"ls3\">173</span> Zmiany w roku 2023<span class=\"_ _3\"></span> netto  Rozliczenie<span class=\"_ _3\"></span> \u015brodk\u00f3w trwa\u0142ych w budowie <span class=\"_ _3\"></span><span class=\"ff2\"> </span> <span class=\"ls11\">115</span>  <span class=\"ls11\">324</span> ( 439) - - Zakup   - -  <span class=\"ls11\">323</span>  <span class=\"ls11\">249</span>  <span class=\"ls3\">572</span> Wytworzenie we w\u0142asny<span class=\"_ _3\"></span>m zakresie <span class=\"_ _3\"></span><span class=\"ff2\"> </span>- -  <span class=\"ls11\">126</span> -  <span class=\"ls3\">126</span> Leasing - <span class=\"ff3\">nowe<span class=\"_ _3\"></span> umowy, modyfikacje um\u00f3w, inn<span class=\"_ _3\"></span>e zmiany</span>  1  <span class=\"ls11\">51</span> - -  <span class=\"ls3\">52</span>  Nota 4.1 Amortyzacja, z teg<span class=\"_ _3\"></span>o: ( 66) ( 252) - ( 27) ( 345) dot. \u015brodk\u00f3w trw<span class=\"_ _3\"></span>a\u0142ych w\u0142asnych i warto\u015b<span class=\"_ _3\"></span>ci niematerialnych<span class=\"_ _3\"></span><span class=\"ff2\"> </span>( 65) ( 227) - ( 27) ( 319) dot. \u015brodk\u00f3w trw<span class=\"_ _3\"></span>a\u0142ych w leasingu (prawa do u\u017cytk<span class=\"_ _3\"></span>owania)<span class=\"_ _3\"></span><span class=\"ff2\"> </span>( 1) ( 25) - - ( 26)  Nota 4.4 (Utworzenie)/odwr\u00f3ce<span class=\"_ _3\"></span>nie odpis\u00f3w z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"_ _3\"></span><span class=\"ff2\"> </span>-  3 - ( 1)  2 Likwidacja, sprzeda\u017c<span class=\"_ _3\"></span>, darowizny i nieodp<span class=\"_ _3\"></span>\u0142atne przekazanie<span class=\"_ _3\"></span><span class=\"ff2\"> </span>( 1) ( 12)  1 ( 23) ( 35) R\u00f3\u017cnice kursowe z pr<span class=\"_ _3\"></span>zeliczenia sprawozda\u0144 je<span class=\"_ _3\"></span>dnostek <span class=\"_ _3\"></span><span class=\"ff2\"> </span>o walucie fun<span class=\"_ _3\"></span>kcjonalnej innej ni\u017c PLN<span class=\"_ _3\"></span><span class=\"ff2\"> </span>( 54) - - - ( 54) Stan na dzie\u0144 ob<span class=\"_ _3\"></span>j\u0119cia kontrol\u0105 nad jedn<span class=\"_ _3\"></span>ostk\u0119 zale\u017cn\u0105 <span class=\"_ _3\"></span><span class=\"ff2\"> </span> 4  <span class=\"ls11\">21</span> - -  <span class=\"ls3\">25</span> dot. \u015brodk\u00f3w trw<span class=\"_ _3\"></span>a\u0142ych w\u0142asnych i warto\u015b<span class=\"_ _3\"></span>ci niematerialnych<span class=\"_ _3\"></span><span class=\"ff2\"> </span> 2  <span class=\"ls11\">21</span> - -  <span class=\"ls3\">23</span> dot. prawa do u\u017cytko<span class=\"_ _3\"></span>wania (\u015brodk\u00f3w <span class=\"_ _3\"></span>trwa\u0142ych w leasingu)<span class=\"_ _3\"></span><span class=\"ff2\"> </span> 2 - - -  2 Otrzymanie/(umor<span class=\"_ _3\"></span>zenie) otrzymanych n<span class=\"_ _3\"></span>ieodp\u0142atnie uprawnie<span class=\"_ _3\"></span>\u0144 do emisji CO<span class=\"_ _3c\"> </span>2<span class=\"_ _3c\"> </span>- - - ( 112) ( 112) Inne zmiany    3  3  <span class=\"ls11\">44</span>  9  <span class=\"ls3\">59</span> Stan na 31.12.202<span class=\"_ _3\"></span>3 Warto\u015b\u0107 bru<span class=\"_ _3\"></span>tto <span class=\"ff2\"> </span>2 925 3 432  <span class=\"ls11\">231</span>  <span class=\"ls11\">747</span> 7 335<span class=\"ls0\"> </span>Umorzenie  (1 082) (1 856) - ( 282) (3 220) Odpisy z tytu\u0142u u<span class=\"_ _3\"></span>traty warto\u015bci <span class=\"ff2\"> </span>( 448) ( 255) ( 6) ( 152) ( 861) Warto\u015b\u0107 ksi\u0119gowa<span class=\"_ _3\"></span> netto, z tego:<span class=\"ff1\"> </span>1 395<span class=\"ls0\"> </span>1 321<span class=\"ls0\"> </span> <span class=\"ls3\">225</span>  <span class=\"ls3\">313</span> 3 254<span class=\"ls0\"> </span>\u015brodki trwa\u0142e w\u0142asn<span class=\"_ _3\"></span>e i warto\u015bci niemat<span class=\"_ _3\"></span>erialne<span class=\"ff2\"> </span>1 263<span class=\"ls0\"> </span>1 252<span class=\"ls0\"> </span> <span class=\"ls3\">225</span>  <span class=\"ls3\">313</span> 3 053<span class=\"ls0\"> </span>\u015brodki trwa\u0142e w leasi<span class=\"_ _3\"></span>ngu (prawo do u\u017cytkowani<span class=\"_ _3\"></span>a)<span class=\"ff2\"> </span> <span class=\"ls3\">132</span>  <span class=\"ls3\">69</span> - -  <span class=\"ls3\">201<span class=\"_ _3c\"> </span></span><span class=\"ff4\">Rzeczowe aktywa t<span class=\"_ _3\"></span>rwa\u0142e </span>  Budynki, budowle  i grunty  <span class=\"ff4\">Urz\u0105dzenia </span>techniczne, maszyny, \u015brodki transportu<span class=\"_ _3\"></span> i inne \u015brodki trwa\u0142e <span class=\"ff1\"> </span> <span class=\"ff4\">\u015arodki trwa\u0142e <span class=\"_ _3\"></span></span> w budowie<span class=\"_ _3\"></span> Warto\u015bci niematerialne<span class=\"_ _3\"></span>  Razem",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "Zasady rachunkowo\u015bci - aktywa rzeczowe  Najistotniejsze  rzeczowe  aktywa  trwa\u0142e  Grupy  Kapita\u0142owej  stanowi\u0105  nieruchomo\u015bci  zwi\u0105zane  z  dzia\u0142alno\u015bci\u0105  g\u00f3rnicz\u0105 i hutnicz\u0105, obejmuj\u0105ce grunty w\u0142asne, budynki, obiekty in\u017cynierii wodnej i l\u0105dowej, takie jak: kapitalne wyrobiska g\u00f3rnicze (w tym w kopalniach g\u0142\u0119binowych: szyby, studnie, sztolnie, chodniki, komory g\u0142\u00f3wne), ruroci\u0105gi podsadzkowe, odwadniaj\u0105ce i przeciwpo\u017carowe,  otwory  piezometryczne,  linie  kablowe  elektroenergetyczne,  sygnalizacyjne  i  \u015bwiat\u0142owodowe. Do rzeczowych  aktyw\u00f3w  trwa\u0142ych  g\u00f3rniczych  i  hutniczych  zalicza  si\u0119  r\u00f3wnie\u017c  koszty  usuwania  nadk\u0142adu  w  kopalniach odkrywkowych  oraz  maszyny,  urz\u0105dzenia  techniczne,  \u015brodki  transportu  i  inne  ruchome  \u015brodki  trwa\u0142e  oraz  prawa do u\u017cytkowania aktyw\u00f3w ujmowane zgodnie z MSSF 16 Leasing, w tym prawo wieczystego u\u017cytkowania grunt\u00f3w. Rzeczowe aktywa trwa\u0142e z wy\u0142\u0105czeniem prawa do u\u017cytkowania aktyw\u00f3w, wycenia si\u0119 w cenie nabycia/koszcie wytworzenia pomniejszonych o skumulowan\u0105 amortyzacj\u0119 (umorzenie) oraz skumulowane odpisy z tytu\u0142u utraty warto\u015bci . W  warto\u015bci  pocz\u0105tkowej  \u015brodk\u00f3w  trwa\u0142ych  Grupa  ujmuje  zdyskontowane  koszty  likwidacji  \u015brodk\u00f3w  trwa\u0142ych,  kt\u00f3re  b\u0119d\u0105 ponoszone  po  zako\u0144czeniu dzia\u0142alno\u015bci  g\u00f3rniczej  podziemnej  i  odkrywkowej  oraz innych  obiekt\u00f3w,  kt\u00f3re  zgodnie z obowi\u0105zuj\u0105cym prawem  podlegaj\u0105 likwidacji  po zako\u0144czeniu dzia\u0142alno\u015bci. Zasady ujmowania i wyceny  koszt\u00f3w likwidacji przedstawione s\u0105 w Nocie 9.4.  W warto\u015bci bilansowej \u015brodka trwa\u0142ego ujmuje si\u0119 koszty istotnych cz\u0119\u015bci sk\u0142adowych, regularnych, znacz\u0105cych przegl\u0105d\u00f3w, oraz koszty istotnych remont\u00f3w cyklicznych, kt\u00f3rych przeprowadzenie warunkuje dalsz\u0105 mo\u017cliwo\u015b\u0107 u\u017cytkowania aktywa. Cen\u0119  nabycia/koszt  wytworzenia  powi\u0119kszaj\u0105  koszty  finansowania  zewn\u0119trznego  (tj.  odsetki  oraz  r\u00f3\u017cnice  kursowe stanowi\u0105ce  korekt\u0119  kosztu  odsetek)  zaci\u0105gni\u0119tego  na  nabycie  lub wytworzenie  dostosowywanego  sk\u0142adnika  rzeczowych aktyw\u00f3w trwa\u0142ych. Sk\u0142adniki aktyw\u00f3w z tytu\u0142u prawa do u\u017cytkowania wycenia si\u0119 pocz\u0105tkowo wed\u0142ug kosztu, kt\u00f3ry obejmuje kwot\u0119 pocz\u0105tkowej wyceny zobowi\u0105zania z tytu\u0142u leasingu, wszelkie op\u0142aty leasingowe zap\u0142acone w dacie rozpocz\u0119cia leasingu i przed t\u0105 dat\u0105, pomniejszone  o  wszelkie  otrzymane  zach\u0119ty  leasingowe,  wszelkie  pocz\u0105tkowe  koszty  bezpo\u015brednie  poniesione  przez leasingobiorc\u0119  oraz  szacunek  koszt\u00f3w,  kt\u00f3re  maj\u0105  zosta\u0107  poniesione  przez  leasingobiorc\u0119  w  zwi\u0105zku  z  demonta\u017cem i usuni\u0119ciem bazowego sk\u0142adnika aktyw\u00f3w lub przeprowadzeniem renowacji miejsca, w kt\u00f3rym si\u0119 znajdowa\u0142. Prawo wieczystego u\u017cytkowania grunt\u00f3w wyceniane jest w warto\u015bci zobowi\u0105zania z tytu\u0142u prawa wieczystego u\u017cytkowania grunt\u00f3w  wycenionego  metod\u0105  renty  wieczystej  oraz  wszelkich  op\u0142at  leasingowych  zap\u0142aconych  w  dacie  rozpocz\u0119cia  lub przed t\u0105 dat\u0105 (w tym p\u0142atno\u015bci za nabycie tego prawa na rynku). Po pocz\u0105tkowym uj\u0119ciu sk\u0142adnik aktyw\u00f3w z tytu\u0142u  prawa do u\u017cytkowania, z wy\u0142\u0105czeniem prawa wieczystego u\u017cytkowania grunt\u00f3w  wycenionego  metod\u0105  renty  wieczystej,  wycenia  si\u0119  wed\u0142ug  kosztu  pomniejszonego  o  skumulowane  odpisy amortyzacyjne i skumulowane odpisy z tytu\u0142u utraty warto\u015bci, skorygowanego o warto\u015b\u0107 aktualizacji wyceny zobowi\u0105zania z tytu\u0142u leasingu. Odpis\u00f3w amortyzacyjnych od \u015brodk\u00f3w trwa\u0142ych (z wy\u0142\u0105czeniem grunt\u00f3w i prawa wieczystego u\u017cytkowania grunt\u00f3w) Grupa dokonuje,  w  zale\u017cno\u015bci  od  wzorca  konsumowania  korzy\u015bci  ekonomicznych  z  danego  sk\u0142adnika  rzeczowych  aktyw\u00f3w trwa\u0142ych: \u2022  metod\u0105 amortyzacji liniowej, dla sk\u0142adnik\u00f3w, kt\u00f3re s\u0105 wykorzystywane w procesie produkcji w r\u00f3wnomiernym stopniu w ca\u0142ym okresie ich u\u017cytkowania, oraz \u2022  metod\u0105 amortyzacji naturalnej (metod\u0105 jednostek produkcji), dla sk\u0142adnik\u00f3w w odniesieniu do kt\u00f3rych konsumpcja korzy\u015bci ekonomicznych jest bezpo\u015brednio powi\u0105zana z ilo\u015bci\u0105 wydobytej kopaliny ze z\u0142o\u017ca lub z ilo\u015bci\u0105 wytworzonych jednostek produkcji i wydobycie to lub produkcja nie s\u0105 r\u00f3wnomierne w ca\u0142ym okresie ich u\u017cytkowania. W szczeg\u00f3lno\u015bci dotyczy  to  budynk\u00f3w  i  budowli  kopal\u0144,  jak  r\u00f3wnie\u017c  maszyn  i urz\u0105dze\u0144  g\u00f3rniczych  z  wyj\u0105tkiem  sk\u0142adnik\u00f3w  aktyw\u00f3w eksploatowanych  w  hutach,  gdzie  okres  u\u017cytkowania  wynika  z  okres\u00f3w  ekonomicznej  u\u017cyteczno\u015bci  poszczeg\u00f3lnych sk\u0142adnik\u00f3w aktyw\u00f3w.  Okresy  eksploatacji  i  tym  samym  stawki  amortyzacyjne  \u015brodk\u00f3w  trwa\u0142ych  funkcjonuj\u0105cych  w  ci\u0105gu  technologicznym produkcji  miedzi,  dostosowane  s\u0105  do  plan\u00f3w  zako\u0144czenia  dzia\u0142alno\u015bci,  a  w  przypadku  prawa  do  u\u017cytkowania  aktyw\u00f3w do wcze\u015bniejszej z dw\u00f3ch dat \u2013 daty zako\u0144czenia okresu ekonomicznego u\u017cytkowania lub daty ko\u0144ca okresu leasingu, chyba \u017ce  w\u0142asno\u015b\u0107  danego  sk\u0142adnika  zostanie  przeniesiona  na  Grup\u0119  przed  ko\u0144cem okresu  leasingu,  wtedy  stawki  amortyzacji dostosowane s\u0105 do ko\u0144ca okresu szacowanego ekonomicznego u\u017cytkowania danego aktywa. Dla  poszczeg\u00f3lnych  grup  \u015brodk\u00f3w  trwa\u0142ych  przyj\u0119to  okresy  u\u017cytkowania  oszacowane  na  podstawie  oczekiwanego  \u017cycia kopal\u0144 i hut z uwzgl\u0119dnieniem zawarto\u015bci z\u0142o\u017ca, w nast\u0119puj\u0105cych przedzia\u0142ach: Dla \u015brodk\u00f3w trwa\u0142ych w\u0142asnych: Grupa Rodzaj \u015brodka trwa\u0142ego Ca\u0142kowity okres u\u017cytkowania Budynki, budowle i grunty Grunty Nie podlegaj\u0105 amortyzacji Budynki: -  budynki w hutach i kopalniach, -  wiaty, zbiorniki, kontenerowe rozdzielnie 40-100 lat 20-30 lat Kapitalne wyrobiska g\u00f3rnicze 22-90 lat Ruroci\u0105gi: -  podsadzkowe do przesy\u0142u piasku z wod\u0105, -  technologiczne, odwadniaj\u0105ce, gazowe, przeciwpo\u017carowe                             6-9 lat 22-90 lat Linie kablowe elektroenergetyczne, sygnalizacyjne i \u015bwiat\u0142owodowe 10-70 lat Urz\u0105dzenia techniczne,  maszyny, \u015brodki transportu i inne \u015brodki trwa\u0142e Urz\u0105dzenia techniczne i maszyny: - samojezdne maszyny g\u00f3rnicze,   obudowy kopalniane - przeno\u015bniki ta\u015bmowe, wagi przeno\u015bnikowe - rozdzielnice, rozdzielnie   4-10 lat 10-66 lat 4-50 lat \u015arodki transportu: -  lokomotywy do\u0142owe elektryczne, -  wozy kopalniane, szynowe, cysterny, platformy do transportu -  w\u00f3zki jezdne, wid\u0142owe, akumulatorowe -  samochody osobowe, ci\u0119\u017carowe, specjalne -  lokomotywy do\u0142owe spalinowe 20-50 lat 7-35 lat 7-22 lat 5-22 lat 10-20 lat Inne \u015brodki trwa\u0142e, w tym narz\u0119dzia i przyrz\u0105dy 5-25 lat          Koszty zdejmowania         Ca\u0142kowity okres u\u017cytkowania uzale\u017cniony jest od oczekiwanej          nadk\u0142adu                             d\u0142ugo\u015bci \u017cycia kopalni, kt\u00f3rej dotyczy nadk\u0142ad:                                                        - Robinson                                                                                                  14 lat                                                        - Carlota                                                                                                        2 lata Poszczeg\u00f3lne istotne cz\u0119\u015bci sk\u0142adowe \u015brodka trwa\u0142ego (istotne komponenty), kt\u00f3rych okres u\u017cytkowania r\u00f3\u017cni si\u0119 od okresu u\u017cytkowania  ca\u0142ego  \u015brodka  trwa\u0142ego,  amortyzowane  s\u0105  odr\u0119bnie,  przy  zastosowaniu  stawek  amortyzacyjnych odzwierciedlaj\u0105cych przewidywany okres ich u\u017cytkowania. Dla rzeczowych aktyw\u00f3w trwa\u0142ych z tytu\u0142u prawa do u\u017cytkowania aktyw\u00f3w: Grupa Rodzaj prawa do u\u017cytkowania Ca\u0142kowity okres u\u017cytkowania Budynki, budowle i grunty Prawo wieczystego u\u017cytkowania grunt\u00f3w              wyceniane metod\u0105 renty wieczystej         Nie podlega amortyzacji S\u0142u\u017cebno\u015b\u0107 przesy\u0142u 6-54 lat (okres amortyzacji jest zale\u017cny  od okresu amortyzacji sk\u0142adnika aktyw\u00f3w w zwi\u0105zku z kt\u00f3rym s\u0142u\u017cebno\u015b\u0107 zosta\u0142a ustanowiona) Nieruchomo\u015bci gruntowe                                            5-30 lat Budynki i budowle                                                     3-5 lat Zespo\u0142y komputerowe                                                      3 lata Urz\u0105dzenia techniczne,  maszyny, \u015brodki transportu i inne \u015brodki trwa\u0142e Maszyny i urz\u0105dzenia techniczne                                3-4 lat \u015arodki transportu                                                              3 lata Wyposa\u017cenie i pozosta\u0142e                                                   5 lat Zasady rachunkowo\u015bci - aktywa niematerialne Aktywa  niematerialne  g\u00f3rnicze  i  hutnicze  obejmuj\u0105  przede  wszystkim:  aktywa  z  tytu\u0142u  poszukiwania  i  oceny  zasob\u00f3w mineralnych oraz prawa do wody w Chile.  Aktywa z tytu\u0142u poszukiwania i oceny zasob\u00f3w mineralnych W ramach aktyw\u00f3w z tytu\u0142u poszukiwania i oceny zasob\u00f3w mineralnych kwalifikowane s\u0105 nak\u0142ady na: \u2022  projekty rob\u00f3t geologicznych, \u2022  uzyskanie decyzji \u015brodowiskowych, \u2022  uzyskanie koncesji i u\u017cytkowania g\u00f3rniczego na poszukiwania geologiczne, \u2022  realizacj\u0119 rob\u00f3t i prac wiertniczych (wiercenia, badania geofizyczne, hydrogeologiczne, obs\u0142uga geologiczna, analityka, geotechnika, itd.), \u2022  zakup informacji geologicznych, \u2022  wykonanie dokumentacji geologicznej i jej zatwierdzenie, \u2022  wykonanie oceny ekonomiczno-technicznej zasob\u00f3w dla potrzeb decyzji o  wnioskowanie o koncesje na eksploatacj\u0119 g\u00f3rnicz\u0105, \u2022  koszty zu\u017cycia urz\u0105dze\u0144 i sprz\u0119tu (rzeczowe aktywa trwa\u0142e) s\u0142u\u017c\u0105cego do prowadzenia prac poszukiwawczych. Nak\u0142ady na aktywa z tytu\u0142u  poszukiwania i  oceny zasob\u00f3w  mineralnych wycenia  si\u0119  w  wysoko\u015bci kosztu  pomniejszonego o skumulowane odpisy z tytu\u0142u utraty warto\u015bci i ujmuje si\u0119 je jako warto\u015bci niematerialne nieoddane do u\u017cytkowania. Testy na utrat\u0119 warto\u015bci na pojedynczej jednostce (projekcie) Grupa przeprowadza obowi\u0105zkowo z chwil\u0105: \u2022  wykazania technicznej wykonalno\u015bci i komercyjnej zasadno\u015bci wydobywania zasob\u00f3w mineralnych, oraz \u2022  gdy fakty i okoliczno\u015bci wskazuj\u0105, \u017ce warto\u015b\u0107 bilansowa aktyw\u00f3w z tytu\u0142u poszukiwania i oceny zasob\u00f3w mineralnych mo\u017ce przewy\u017csza\u0107 ich warto\u015b\u0107 odzyskiwaln\u0105. Ewentualne odpisy  ujmuje si\u0119  przed dokonaniem przeklasyfikowania  wynikaj\u0105cego z  wykazania technicznej  wykonalno\u015bci i ekonomicznej zasadno\u015bci wydobywania zasob\u00f3w mineralnych.  Wa\u017cne oszacowania,  za\u0142o\u017cenia i os\u0105dy Wa\u017cne  oszacowania  i  za\u0142o\u017cenia  dotycz\u0105ce  utraty  warto\u015bci  rzeczowych  i  niematerialnych  aktyw\u00f3w  trwa\u0142ych  g\u00f3rniczych i hutniczych zosta\u0142y zaprezentowane w Nocie 3. Warto\u015b\u0107 netto rzeczowych aktyw\u00f3w g\u00f3rniczych i hutniczych podlegaj\u0105cych amortyzacji metod\u0105 naturaln\u0105 wynios\u0142a na dzie\u0144 31 grudnia 2023 r. 1 156 mln PLN (na dzie\u0144 31 grudnia 2022 r. 1 694 mln PLN). ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMiningAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "Zasady rachunkowo\u015bci - aktywa rzeczowe  Najistotniejsze  rzeczowe  aktywa  trwa\u0142e  Grupy  Kapita\u0142owej  stanowi\u0105  nieruchomo\u015bci  zwi\u0105zane  z  dzia\u0142alno\u015bci\u0105  g\u00f3rnicz\u0105 i hutnicz\u0105, obejmuj\u0105ce grunty w\u0142asne, budynki, obiekty in\u017cynierii wodnej i l\u0105dowej, takie jak: kapitalne wyrobiska g\u00f3rnicze (w tym w kopalniach g\u0142\u0119binowych: szyby, studnie, sztolnie, chodniki, komory g\u0142\u00f3wne), ruroci\u0105gi podsadzkowe, odwadniaj\u0105ce i przeciwpo\u017carowe,  otwory  piezometryczne,  linie  kablowe  elektroenergetyczne,  sygnalizacyjne  i  \u015bwiat\u0142owodowe. Do rzeczowych  aktyw\u00f3w  trwa\u0142ych  g\u00f3rniczych  i  hutniczych  zalicza  si\u0119  r\u00f3wnie\u017c  koszty  usuwania  nadk\u0142adu  w  kopalniach odkrywkowych  oraz  maszyny,  urz\u0105dzenia  techniczne,  \u015brodki  transportu  i  inne  ruchome  \u015brodki  trwa\u0142e  oraz  prawa do u\u017cytkowania aktyw\u00f3w ujmowane zgodnie z MSSF 16 Leasing, w tym prawo wieczystego u\u017cytkowania grunt\u00f3w. Rzeczowe aktywa trwa\u0142e z wy\u0142\u0105czeniem prawa do u\u017cytkowania aktyw\u00f3w, wycenia si\u0119 w cenie nabycia/koszcie wytworzenia pomniejszonych o skumulowan\u0105 amortyzacj\u0119 (umorzenie) oraz skumulowane odpisy z tytu\u0142u utraty warto\u015bci . W  warto\u015bci  pocz\u0105tkowej  \u015brodk\u00f3w  trwa\u0142ych  Grupa  ujmuje  zdyskontowane  koszty  likwidacji  \u015brodk\u00f3w  trwa\u0142ych,  kt\u00f3re  b\u0119d\u0105 ponoszone  po  zako\u0144czeniu dzia\u0142alno\u015bci  g\u00f3rniczej  podziemnej  i  odkrywkowej  oraz innych  obiekt\u00f3w,  kt\u00f3re  zgodnie z obowi\u0105zuj\u0105cym prawem  podlegaj\u0105 likwidacji  po zako\u0144czeniu dzia\u0142alno\u015bci. Zasady ujmowania i wyceny  koszt\u00f3w likwidacji przedstawione s\u0105 w Nocie 9.4.  W warto\u015bci bilansowej \u015brodka trwa\u0142ego ujmuje si\u0119 koszty istotnych cz\u0119\u015bci sk\u0142adowych, regularnych, znacz\u0105cych przegl\u0105d\u00f3w, oraz koszty istotnych remont\u00f3w cyklicznych, kt\u00f3rych przeprowadzenie warunkuje dalsz\u0105 mo\u017cliwo\u015b\u0107 u\u017cytkowania aktywa. Cen\u0119  nabycia/koszt  wytworzenia  powi\u0119kszaj\u0105  koszty  finansowania  zewn\u0119trznego  (tj.  odsetki  oraz  r\u00f3\u017cnice  kursowe stanowi\u0105ce  korekt\u0119  kosztu  odsetek)  zaci\u0105gni\u0119tego  na  nabycie  lub wytworzenie  dostosowywanego  sk\u0142adnika  rzeczowych aktyw\u00f3w trwa\u0142ych. Sk\u0142adniki aktyw\u00f3w z tytu\u0142u prawa do u\u017cytkowania wycenia si\u0119 pocz\u0105tkowo wed\u0142ug kosztu, kt\u00f3ry obejmuje kwot\u0119 pocz\u0105tkowej wyceny zobowi\u0105zania z tytu\u0142u leasingu, wszelkie op\u0142aty leasingowe zap\u0142acone w dacie rozpocz\u0119cia leasingu i przed t\u0105 dat\u0105, pomniejszone  o  wszelkie  otrzymane  zach\u0119ty  leasingowe,  wszelkie  pocz\u0105tkowe  koszty  bezpo\u015brednie  poniesione  przez leasingobiorc\u0119  oraz  szacunek  koszt\u00f3w,  kt\u00f3re  maj\u0105  zosta\u0107  poniesione  przez  leasingobiorc\u0119  w  zwi\u0105zku  z  demonta\u017cem i usuni\u0119ciem bazowego sk\u0142adnika aktyw\u00f3w lub przeprowadzeniem renowacji miejsca, w kt\u00f3rym si\u0119 znajdowa\u0142. Prawo wieczystego u\u017cytkowania grunt\u00f3w wyceniane jest w warto\u015bci zobowi\u0105zania z tytu\u0142u prawa wieczystego u\u017cytkowania grunt\u00f3w  wycenionego  metod\u0105  renty  wieczystej  oraz  wszelkich  op\u0142at  leasingowych  zap\u0142aconych  w  dacie  rozpocz\u0119cia  lub przed t\u0105 dat\u0105 (w tym p\u0142atno\u015bci za nabycie tego prawa na rynku). Po pocz\u0105tkowym uj\u0119ciu sk\u0142adnik aktyw\u00f3w z tytu\u0142u  prawa do u\u017cytkowania, z wy\u0142\u0105czeniem prawa wieczystego u\u017cytkowania grunt\u00f3w  wycenionego  metod\u0105  renty  wieczystej,  wycenia  si\u0119  wed\u0142ug  kosztu  pomniejszonego  o  skumulowane  odpisy amortyzacyjne i skumulowane odpisy z tytu\u0142u utraty warto\u015bci, skorygowanego o warto\u015b\u0107 aktualizacji wyceny zobowi\u0105zania z tytu\u0142u leasingu. Odpis\u00f3w amortyzacyjnych od \u015brodk\u00f3w trwa\u0142ych (z wy\u0142\u0105czeniem grunt\u00f3w i prawa wieczystego u\u017cytkowania grunt\u00f3w) Grupa dokonuje,  w  zale\u017cno\u015bci  od  wzorca  konsumowania  korzy\u015bci  ekonomicznych  z  danego  sk\u0142adnika  rzeczowych  aktyw\u00f3w trwa\u0142ych: \u2022  metod\u0105 amortyzacji liniowej, dla sk\u0142adnik\u00f3w, kt\u00f3re s\u0105 wykorzystywane w procesie produkcji w r\u00f3wnomiernym stopniu w ca\u0142ym okresie ich u\u017cytkowania, oraz \u2022  metod\u0105 amortyzacji naturalnej (metod\u0105 jednostek produkcji), dla sk\u0142adnik\u00f3w w odniesieniu do kt\u00f3rych konsumpcja korzy\u015bci ekonomicznych jest bezpo\u015brednio powi\u0105zana z ilo\u015bci\u0105 wydobytej kopaliny ze z\u0142o\u017ca lub z ilo\u015bci\u0105 wytworzonych jednostek produkcji i wydobycie to lub produkcja nie s\u0105 r\u00f3wnomierne w ca\u0142ym okresie ich u\u017cytkowania. W szczeg\u00f3lno\u015bci dotyczy  to  budynk\u00f3w  i  budowli  kopal\u0144,  jak  r\u00f3wnie\u017c  maszyn  i urz\u0105dze\u0144  g\u00f3rniczych  z  wyj\u0105tkiem  sk\u0142adnik\u00f3w  aktyw\u00f3w eksploatowanych  w  hutach,  gdzie  okres  u\u017cytkowania  wynika  z  okres\u00f3w  ekonomicznej  u\u017cyteczno\u015bci  poszczeg\u00f3lnych sk\u0142adnik\u00f3w aktyw\u00f3w.  Okresy  eksploatacji  i  tym  samym  stawki  amortyzacyjne  \u015brodk\u00f3w  trwa\u0142ych  funkcjonuj\u0105cych  w  ci\u0105gu  technologicznym produkcji  miedzi,  dostosowane  s\u0105  do  plan\u00f3w  zako\u0144czenia  dzia\u0142alno\u015bci,  a  w  przypadku  prawa  do  u\u017cytkowania  aktyw\u00f3w do wcze\u015bniejszej z dw\u00f3ch dat \u2013 daty zako\u0144czenia okresu ekonomicznego u\u017cytkowania lub daty ko\u0144ca okresu leasingu, chyba \u017ce  w\u0142asno\u015b\u0107  danego  sk\u0142adnika  zostanie  przeniesiona  na  Grup\u0119  przed  ko\u0144cem okresu  leasingu,  wtedy  stawki  amortyzacji dostosowane s\u0105 do ko\u0144ca okresu szacowanego ekonomicznego u\u017cytkowania danego aktywa. Dla  poszczeg\u00f3lnych  grup  \u015brodk\u00f3w  trwa\u0142ych  przyj\u0119to  okresy  u\u017cytkowania  oszacowane  na  podstawie  oczekiwanego  \u017cycia kopal\u0144 i hut z uwzgl\u0119dnieniem zawarto\u015bci z\u0142o\u017ca, w nast\u0119puj\u0105cych przedzia\u0142ach: Dla \u015brodk\u00f3w trwa\u0142ych w\u0142asnych: Grupa Rodzaj \u015brodka trwa\u0142ego Ca\u0142kowity okres u\u017cytkowania Budynki, budowle i grunty Grunty Nie podlegaj\u0105 amortyzacji Budynki: -  budynki w hutach i kopalniach, -  wiaty, zbiorniki, kontenerowe rozdzielnie 40-100 lat 20-30 lat Kapitalne wyrobiska g\u00f3rnicze 22-90 lat Ruroci\u0105gi: -  podsadzkowe do przesy\u0142u piasku z wod\u0105, -  technologiczne, odwadniaj\u0105ce, gazowe, przeciwpo\u017carowe                             6-9 lat 22-90 lat Linie kablowe elektroenergetyczne, sygnalizacyjne i \u015bwiat\u0142owodowe 10-70 lat Urz\u0105dzenia techniczne,  maszyny, \u015brodki transportu i inne \u015brodki trwa\u0142e Urz\u0105dzenia techniczne i maszyny: - samojezdne maszyny g\u00f3rnicze,   obudowy kopalniane - przeno\u015bniki ta\u015bmowe, wagi przeno\u015bnikowe - rozdzielnice, rozdzielnie   4-10 lat 10-66 lat 4-50 lat \u015arodki transportu: -  lokomotywy do\u0142owe elektryczne, -  wozy kopalniane, szynowe, cysterny, platformy do transportu -  w\u00f3zki jezdne, wid\u0142owe, akumulatorowe -  samochody osobowe, ci\u0119\u017carowe, specjalne -  lokomotywy do\u0142owe spalinowe 20-50 lat 7-35 lat 7-22 lat 5-22 lat 10-20 lat Inne \u015brodki trwa\u0142e, w tym narz\u0119dzia i przyrz\u0105dy 5-25 lat          Koszty zdejmowania         Ca\u0142kowity okres u\u017cytkowania uzale\u017cniony jest od oczekiwanej          nadk\u0142adu                             d\u0142ugo\u015bci \u017cycia kopalni, kt\u00f3rej dotyczy nadk\u0142ad:                                                        - Robinson                                                                                                  14 lat                                                        - Carlota                                                                                                        2 lata Poszczeg\u00f3lne istotne cz\u0119\u015bci sk\u0142adowe \u015brodka trwa\u0142ego (istotne komponenty), kt\u00f3rych okres u\u017cytkowania r\u00f3\u017cni si\u0119 od okresu u\u017cytkowania  ca\u0142ego  \u015brodka  trwa\u0142ego,  amortyzowane  s\u0105  odr\u0119bnie,  przy  zastosowaniu  stawek  amortyzacyjnych odzwierciedlaj\u0105cych przewidywany okres ich u\u017cytkowania. Dla rzeczowych aktyw\u00f3w trwa\u0142ych z tytu\u0142u prawa do u\u017cytkowania aktyw\u00f3w: Grupa Rodzaj prawa do u\u017cytkowania Ca\u0142kowity okres u\u017cytkowania Budynki, budowle i grunty Prawo wieczystego u\u017cytkowania grunt\u00f3w              wyceniane metod\u0105 renty wieczystej         Nie podlega amortyzacji S\u0142u\u017cebno\u015b\u0107 przesy\u0142u 6-54 lat (okres amortyzacji jest zale\u017cny  od okresu amortyzacji sk\u0142adnika aktyw\u00f3w w zwi\u0105zku z kt\u00f3rym s\u0142u\u017cebno\u015b\u0107 zosta\u0142a ustanowiona) Nieruchomo\u015bci gruntowe                                            5-30 lat Budynki i budowle                                                     3-5 lat Zespo\u0142y komputerowe                                                      3 lata Urz\u0105dzenia techniczne,  maszyny, \u015brodki transportu i inne \u015brodki trwa\u0142e Maszyny i urz\u0105dzenia techniczne                                3-4 lat \u015arodki transportu                                                              3 lata Wyposa\u017cenie i pozosta\u0142e                                                   5 lat Wa\u017cne oszacowania,  za\u0142o\u017cenia i os\u0105dy Wa\u017cne  oszacowania  i  za\u0142o\u017cenia  dotycz\u0105ce  utraty  warto\u015bci  rzeczowych  i  niematerialnych  aktyw\u00f3w  trwa\u0142ych  g\u00f3rniczych i hutniczych zosta\u0142y zaprezentowane w Nocie 3. Warto\u015b\u0107 netto rzeczowych aktyw\u00f3w g\u00f3rniczych i hutniczych podlegaj\u0105cych amortyzacji metod\u0105 naturaln\u0105 wynios\u0142a na dzie\u0144 31 grudnia 2023 r. 1 156 mln PLN (na dzie\u0144 31 grudnia 2022 r. 1 694 mln PLN). Pozosta\u0142e  rzeczowe  aktywa  trwa\u0142e  wycenia  si\u0119  w  cenie  nabycia/koszcie  wytworzenia  pomniejszonych  o skumulowan\u0105 amortyzacj\u0119 (umorzenie) oraz skumulowane odpisy z tytu\u0142u utraty warto\u015bci. Odpis\u00f3w amortyzacyjnych dokonuje si\u0119 metod\u0105 liniow\u0105.  Dla poszczeg\u00f3lnych grup \u015brodk\u00f3w trwa\u0142ych przyj\u0119to okresy u\u017cytkowania w nast\u0119puj\u0105cych przedzia\u0142ach: Grupa Ca\u0142kowity okres u\u017cytkowania Budynki i budowle 25-60 lat Urz\u0105dzenia techniczne i maszyny 4-15 lat \u015arodki transportu 3-14 lat Inne \u015brodki trwa\u0142e  5-10 lat ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-374": {
   "value": "W  warto\u015bci  pocz\u0105tkowej  \u015brodk\u00f3w  trwa\u0142ych  Grupa  ujmuje  zdyskontowane  koszty  likwidacji  \u015brodk\u00f3w  trwa\u0142ych,  kt\u00f3re  b\u0119d\u0105 ponoszone  po  zako\u0144czeniu dzia\u0142alno\u015bci  g\u00f3rniczej  podziemnej  i  odkrywkowej  oraz innych  obiekt\u00f3w,  kt\u00f3re  zgodnie z obowi\u0105zuj\u0105cym prawem  podlegaj\u0105 likwidacji  po zako\u0144czeniu dzia\u0142alno\u015bci. Zasady ujmowania i wyceny  koszt\u00f3w likwidacji przedstawione s\u0105 w Nocie 9.4.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForStrippingCostsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "W warto\u015bci bilansowej \u015brodka trwa\u0142ego ujmuje si\u0119 koszty istotnych cz\u0119\u015bci sk\u0142adowych, regularnych, znacz\u0105cych przegl\u0105d\u00f3w, oraz koszty istotnych remont\u00f3w cyklicznych, kt\u00f3rych przeprowadzenie warunkuje dalsz\u0105 mo\u017cliwo\u015b\u0107 u\u017cytkowania aktywa.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "Sk\u0142adniki aktyw\u00f3w<span class=\"_ _4\"></span> z tytu\u0142u prawa do u\u017cytk<span class=\"_ _4\"></span>owania wycenia si<span class=\"_ _4\"></span>\u0119 pocz\u0105tkow<span class=\"_ _4\"></span>o wed\u0142ug kosztu,<span class=\"_ _4\"></span> kt\u00f3ry obejmuje kw<span class=\"_ _4\"></span>ot\u0119 <span class=\"_ _3\"></span>pocz\u0105tkow<span class=\"_ _4\"></span>ej wyceny <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>z <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ytu<span class=\"_ _4\"></span>\u0142u <span class=\"_ _f\"></span>leasingu, <span class=\"_ _3\"></span>wszelkie <span class=\"_ _f\"></span>op\u0142aty <span class=\"_ _3\"></span>leasingowe <span class=\"_ _3\"></span>zap\u0142acone <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>dacie <span class=\"_ _f\"></span>rozpocz\u0119<span class=\"_ _4\"></span>cia <span class=\"_ _f\"></span>leasingu <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>przed <span class=\"_ _f\"></span>t\u0105 <span class=\"_ _f\"></span>dat\u0105, pomniejszone <span class=\"_ _10\"> </span>o <span class=\"_ _11\"> </span>wszelkie <span class=\"_ _11\"> </span>otrzymane <span class=\"_ _10\"> </span>zach\u0119ty <span class=\"_ _11\"> </span>leasingowe, <span class=\"_ _10\"> </span>wszelkie <span class=\"_ _11\"> </span>pocz\u0105tkow<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>koszty <span class=\"_ _10\"> </span>bezpo\u015brednie <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>niesi<span class=\"_ _4\"></span>one <span class=\"_ _11\"> </span>przez leasingobio<span class=\"ff3\">rc\u0119 <span class=\"_ _10\"> </span>oraz <span class=\"_ _10\"> </span>szacunek <span class=\"_ _10\"> </span>koszt\u00f3w, <span class=\"_ _10\"> </span>kt\u00f3re <span class=\"_ _11\"> </span>maj\u0105 <span class=\"_ _10\"> </span>zosta\u0107 <span class=\"_ _10\"> </span>poniesione <span class=\"_ _10\"> </span>przez <span class=\"_ _10\"> </span>leasingo<span class=\"_ _3\"></span>biorc\u0119  w <span class=\"_ _11\"> </span>zwi\u0105zku <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>demo<span class=\"_ _3\"></span>nta\u017cem<span class=\"_ _4\"></span> </span>i <span class=\"ff3\">usuni\u0119ciem baz<span class=\"_ _4\"></span>owego sk<span class=\"_ _4\"></span>\u0142adnika a<span class=\"_ _4\"></span>ktyw\u00f3w lub przepr<span class=\"_ _4\"></span>owadzeni<span class=\"_ _4\"></span>em renowacji m<span class=\"_ _4\"></span>iejsca, w kt<span class=\"_ _4\"></span>\u00f3rym si\u0119 <span class=\"_ _4\"></span>znajdowa\u0142.<span class=\"ff2\"> </span></span>Prawo <span class=\"_ _f\"></span>wieczystego <span class=\"_ _f\"></span>u\u017cytkowan<span class=\"_ _4\"></span>ia <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>runt\u00f3w <span class=\"_ _3\"></span>wyceniane <span class=\"_ _f\"></span>jest<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _f\"></span></span>w <span class=\"_ _f\"></span>warto\u015bci <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _f\"></span>prawa <span class=\"_ _3\"></span>wie<span class=\"_ _3\"></span>czys<span class=\"_ _4\"></span>tego <span class=\"_ _f\"></span>u\u017cytkowania grunt\u00f3w <span class=\"_ _2\"> </span>wycenionego <span class=\"_ _2\"> </span>metod\u0105 <span class=\"_ _2\"> </span>renty <span class=\"_ _2\"> </span>wieczystej <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>wszelkich <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>p\u0142at <span class=\"_ _2\"> </span>leasingowych <span class=\"_ _2\"> </span>zap\u0142aconyc<span class=\"_ _4\"></span>h <span class=\"_ _2\"> </span>w  da<span class=\"_ _4\"></span>cie <span class=\"_ _12\"> </span>ro<span class=\"_ _3\"></span>zpocz<span class=\"_ _4\"></span>\u0119cia <span class=\"_ _2\"> </span>lub przed t\u0105 dat\u0105 (w <span class=\"_ _4\"></span>tym p\u0142atn<span class=\"_ _4\"></span>o\u015bci za na<span class=\"_ _4\"></span>bycie tego prawa <span class=\"_ _4\"></span>na rynku).<span class=\"ff2\"> </span>Po <span class=\"_ _0\"></span><span class=\"ff3\">pocz\u0105tkowym <span class=\"_ _0\"></span>uj\u0119ciu <span class=\"_ _0\"></span>sk\u0142adnik <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _1\"> </span>prawa <span class=\"_ _f\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>u\u017cytko<span class=\"_ _4\"></span>wania, <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>wy\u0142\u0105czeniem <span class=\"_ _0\"></span>prawa <span class=\"_ _0\"></span>wieczystego <span class=\"_ _0\"></span>u\u017cytkowania<span class=\"_ _4\"></span> </span>grunt\u00f3w <span class=\"_ _11\"> </span>wycenionego <span class=\"_ _11\"> </span>metod\u0105 <span class=\"_ _15\"> </span>renty <span class=\"_ _11\"> </span>wieczystej, <span class=\"_ _15\"> </span>wycenia <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _15\"> </span>wed\u0142ug <span class=\"_ _15\"> </span>kosztu <span class=\"_ _11\"> </span>pomniejszonego <span class=\"_ _11\"> </span>o <span class=\"_ _15\"> </span>skumulowane <span class=\"_ _11\"> </span>odpisy amortyzacyjne <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>skumul<span class=\"_ _4\"></span>owane <span class=\"_ _f\"></span>odpisy <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>t<span class=\"ff3\">ytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _f\"></span>warto\u015bci, <span class=\"_ _f\"></span>skorygowanego <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>warto\u015b\u0107 <span class=\"_ _0\"></span>aktualizacji <span class=\"_ _f\"></span>wyceny <span class=\"_ _0\"></span>zobowi\u0105z<span class=\"_ _4\"></span>ania </span>z <span class=\"ff3\">tytu\u0142u leasin<span class=\"_ _4\"></span>gu.<span class=\"ff2\"> </span></span>Dla rzeczowych <span class=\"_ _4\"></span>aktyw\u00f3w tr<span class=\"_ _4\"></span>wa\u0142ych z<span class=\"_ _4\"></span> tytu\u0142u prawa do u\u017c<span class=\"_ _4\"></span>ytkowania <span class=\"_ _6\"></span>akty<span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>\u00f3w:<span class=\"ff2\"> </span>Grupa Rodzaj prawa <span class=\"_ _4\"></span>do u\u017cytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Ca\u0142kowity okres u\u017c<span class=\"_ _4\"></span>ytkowania<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Budynki, budowl<span class=\"_ _4\"></span>e i grunty Prawo wieczyst<span class=\"_ _4\"></span>ego u\u017cytkowania <span class=\"_ _6\"></span>g<span class=\"_ _3\"></span>runt<span class=\"_ _4\"></span>\u00f3w      <span class=\"_ _4\"></span>       <span class=\"ff2\"> </span>wyceniane met<span class=\"_ _4\"></span>od\u0105 renty wie<span class=\"_ _4\"></span>czystej<span class=\"ff2\"> </span>        Nie podle<span class=\"_ _4\"></span>ga amortyzacji<span class=\"_ _4\"></span> S\u0142u\u017cebno\u015b\u0107 prz<span class=\"_ _4\"></span>esy\u0142u<span class=\"ff2\"> </span>6-54 lat (okres amortyz<span class=\"_ _4\"></span>acji jest zale\u017cny <span class=\"_ _4\"></span><span class=\"ff2\"> </span>od okresu amor<span class=\"_ _4\"></span>tyzacji sk<span class=\"_ _4\"></span>\u0142adnika aktyw\u00f3w w zwi\u0105<span class=\"_ _4\"></span>zku z kt\u00f3rym s\u0142u\u017cebno\u015b\u0107 zos<span class=\"_ _4\"></span>ta\u0142a ustanowi<span class=\"_ _4\"></span>ona)<span class=\"ff2\"> </span>Nieruchomo\u015bci <span class=\"_ _4\"></span>gruntowe  <span class=\"_ _4\"></span>       <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>                 <span class=\"ff2\"> </span>5-30 lat Budynki i budow<span class=\"_ _4\"></span>le      <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>           3-5 lat Zespo\u0142y kompu<span class=\"_ _4\"></span>terowe  <span class=\"_ _4\"></span>               <span class=\"_ _4\"></span>                        <span class=\"_ _4\"></span>            <span class=\"ff2\"> </span>3 lata Urz\u0105dzenia techniczne, <span class=\"_ _22\"> </span>maszyny, \u015brodki<span class=\"ff2\"> transportu </span>i <span class=\"ff3\">inne \u015brodki tr<span class=\"_ _4\"></span>wa\u0142e<span class=\"ff2\"> </span></span>Maszyny i ur<span class=\"_ _4\"></span>z\u0105dzenia technicz<span class=\"_ _4\"></span>ne   <span class=\"_ _4\"></span>                      <span class=\"_ _4\"></span>      <span class=\"ff2\"> </span>3-4 lat \u015arodki transport<span class=\"_ _4\"></span>u     <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                   <span class=\"_ _4\"></span>                  <span class=\"ff2\"> </span>3 lata Wyposa\u017cenie i <span class=\"_ _4\"></span>pozosta\u0142e  <span class=\"_ _4\"></span>            <span class=\"_ _4\"></span>                 <span class=\"_ _4\"></span>                   <span class=\"ff2\"> </span>5 lat <div class=\"c w2bc h28 gs18b0\"><div class=\"t m0 x11 h8 y1b8 ff4 fs6 fc0 sc0 ls0 ws0\">Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w2cf h1cc gs18b1\"><div class=\"t m0 x11 h73 y1070 ffa fs6 fc12 sc0 ls0 ws0\"> </div><div class=\"t m0 x11 h8 y1071 ff2 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _3\"></span>jako <span class=\"_ _3\"></span>leasingobiorca, <span class=\"_ _3\"></span><span class=\"ff3\">identyfikuj<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>leasing <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>umowach <span class=\"_ _3\"></span>dotycz\u0105<span class=\"_ _4\"></span>cych <span class=\"_ _3\"></span>u\u017cytkowania <span class=\"_ _3\"></span>m.in. <span class=\"_ _3\"></span>nieru<span class=\"_ _4\"></span>chomo\u015bci <span class=\"_ _3\"></span>grun<span class=\"_ _4\"></span>towych, </span></div><div class=\"t m0 x11 h8 y1072 ff3 fs6 fc0 sc0 ls0 ws0\">prawa <span class=\"_ _15\"> </span>wie<span class=\"_ _3\"></span>czystego <span class=\"_ _15\"> </span>u\u017cytkowania <span class=\"_ _15\"> </span>g<span class=\"_ _3\"></span>runt\u00f3w, <span class=\"_ _15\"> </span>s\u0142<span class=\"_ _3\"></span>u\u017cebn<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _14\"> </span>przesy\u0142u, <span class=\"_ _15\"> </span>urz\u0105dze\u0144 <span class=\"_ _14\"> </span>technicznych <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>maszyn <span class=\"_ _14\"> </span>oraz <span class=\"_ _14\"> </span>\u015brodk\u00f3w </div><div class=\"t m0 x11 h8 y1073 ff2 fs6 fc0 sc0 ls0 ws0\">transportu. </div><div class=\"t m0 x11 h8 yf2c ff3 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _1\"> </span>stosuje <span class=\"_ _1\"> </span>jednolity <span class=\"_ _1\"> </span>model <span class=\"_ _1\"> </span>uj\u0119<span class=\"_ _3\"></span>cia <span class=\"_ _1\"> </span>ksi\u0119goweg<span class=\"_ _4\"></span>o <span class=\"_ _1\"> </span>lea<span class=\"_ _3\"></span>singu, <span class=\"_ _0\"> </span>kt\u00f3ry <span class=\"_ _2\"> </span>zak\u0142ada <span class=\"_ _1\"> </span>rozpoznanie <span class=\"_ _1\"> </span>przez <span class=\"_ _1\"> </span>leasingobiorc\u0119 <span class=\"_ _1\"> </span>aktyw\u00f3w </div><div class=\"t m0 x11 h8 yef ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u  prawa  do  u\u017cytkowania  i <span class=\"_ _19\"> </span>zo<span class=\"_ _3\"></span>bowi\u0105za\u0144  z  tytu\u0142u  le<span class=\"_ _3\"></span>asingu  zwi\u0105za<span class=\"_ _4\"></span>nych  ze  wszystkimi <span class=\"_ _10\"> </span>umowami  leasingowymi,<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y1074 ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">uwzgl\u0119dnieniem z<span class=\"_ _4\"></span>wolnie\u0144. Gr<span class=\"_ _4\"></span>upa nie <span class=\"_ _4\"></span>ujmuje aktyw<span class=\"_ _4\"></span>\u00f3w i zobowi\u0105<span class=\"_ _4\"></span>za\u0144 z <span class=\"_ _4\"></span>tytu\u0142u leasingu w <span class=\"_ _4\"></span>o<span class=\"ff2\">dniesieniu do:<span class=\"_ _3c\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span></div><div class=\"t m0 x16 h53 y1075 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">leasing\u00f3w <span class=\"_ _0\"> </span>kr\u00f3tkoterminowych <span class=\"_ _0\"></span><span class=\"ff2\">- <span class=\"_ _0\"></span></span>dotyczy <span class=\"_ _1\"> </span>um\u00f3w <span class=\"_ _0\"></span>bez <span class=\"_ _0\"> </span>mo\u017cliwo\u015bci <span class=\"_ _0\"> </span>zakupu <span class=\"_ _0\"></span>sk\u0142adnika <span class=\"_ _0\"> </span>aktyw\u00f3w, <span class=\"_ _0\"></span>zawartych <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>okres </span></span></div><div class=\"t m0 x9 h8 yfb1 ff3 fs6 fc0 sc0 ls0 ws0\">kr\u00f3tszy ni\u017c 12 <span class=\"_ _3\"></span>miesi\u0119c<span class=\"_ _4\"></span>y od <span class=\"_ _3\"></span>momentu rozpocz\u0119c<span class=\"_ _4\"></span>ia umowy, w <span class=\"_ _3\"></span>tym um\u00f3w zawartych na czas <span class=\"_ _3\"></span>ni<span class=\"_ _4\"></span>eokre\u015blony z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>kr\u00f3tkim<span class=\"_ _3c\"> </span><span class=\"_ _4\"></span> </div><div class=\"t m0 x9 h8 y1076 ff2 fs6 fc0 sc0 ls0 ws0\">okresem <span class=\"_ _15\"> </span>wypowi<span class=\"_ _4\"></span>edzenia, <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>przypad<span class=\"ff3\">ku <span class=\"_ _11\"> </span>kt\u00f3<span class=\"_ _3\"></span>rych <span class=\"_ _11\"> </span>nie <span class=\"_ _15\"> </span>wyst\u0119puje <span class=\"_ _15\"> </span>rozs\u0105dna <span class=\"_ _15\"> </span>pewno\u015b\u0107, <span class=\"_ _15\"> </span>i\u017c <span class=\"_ _11\"> </span>Grupa <span class=\"_ _15\"> </span>nie <span class=\"_ _15\"> </span>skorzysta </span></div><div class=\"t m0 x9 h8 y1077 ff2 fs6 fc0 sc0 ls0 ws0\">z wypowiedzen<span class=\"_ _4\"></span>ia.<span class=\"_ _3c\"> </span> </div><div class=\"t m0 x16 h53 y1078 fff fs6 fc0 sc0 ls0 ws0\">\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">leasing\u00f3w, w kt\u00f3rych baz<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>wy sk<span class=\"_ _4\"></span>\u0142adnik aktyw<span class=\"_ _4\"></span>\u00f3w<span class=\"ff2\"> </span>ma nisk\u0105 war<span class=\"_ _4\"></span>to\u015b\u0107. <span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x11 h8 y37e ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x11 h8 y1079 ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _1\"> </span>przypadku <span class=\"_ _1\"> </span>umowy, <span class=\"_ _1\"> </span>kt\u00f3<span class=\"_ _3\"></span>ra <span class=\"_ _0\"> </span>jest <span class=\"_ _1\"> </span>le<span class=\"_ _3\"></span>asin<span class=\"_ _4\"></span>giem <span class=\"_ _1\"> </span>lub <span class=\"_ _2\"> </span>zawiera <span class=\"_ _1\"> </span>leasing, <span class=\"_ _1\"> </span>Grupa <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _1\"> </span>ka\u017cdy <span class=\"_ _2\"> </span>element <span class=\"_ _1\"> </span>leasingowy <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>ramach<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y107a ff3 fs6 fc0 sc0 ls0 ws0\">umowy jako leasi<span class=\"_ _4\"></span>ng odr\u0119bni<span class=\"_ _4\"></span>e od element<span class=\"_ _4\"></span>\u00f3w nieleasing<span class=\"_ _4\"></span>owych. <span class=\"ff2\"> </span></div><div class=\"t m0 x6d h13 y1d2 ff2 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x11 h8 y107b ff3 fs6 fc0 sc0 ls0 ws0\">Sk\u0142adniki aktyw<span class=\"_ _4\"></span>\u00f3w z tytu\u0142u pr<span class=\"_ _4\"></span>awa <span class=\"_ _4\"></span>do u\u017cytkowania oraz<span class=\"_ _4\"></span> polityk\u0119 <span class=\"_ _4\"></span>wyceny ty<span class=\"_ _4\"></span>ch aktyw\u00f3w  <span class=\"_ _4\"></span>prze<span class=\"ff2\">dstawia  Nota 9.1. </span></div><div class=\"t m0 x11 h13 y107c ff2 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x11 h8 y107d ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zanie <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>tytu\u0142u <span class=\"_ _14\"> </span>leasingu <span class=\"_ _14\"> </span>Grupa <span class=\"_ _14\"> </span>wycenia <span class=\"_ _c\"> </span>pocz\u0105tkow<span class=\"_ _4\"></span>o <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>wyso<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _14\"> </span>warto\u015bci <span class=\"_ _14\"> </span>bie\u017c\u0105cej <span class=\"_ _14\"> </span>op\u0142at <span class=\"_ _14\"> </span>leasingowych </div><div class=\"t m0 x11 h8 y107e ff3 fs6 fc0 sc0 ls0 ws0\">pozostaj\u0105cych  do <span class=\"_ _10\"> </span>zap\u0142aty <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>dacie <span class=\"_ _10\"> </span>pocz\u0105tkowego  uj\u0119cia<span class=\"_ _3\"></span>,  kt\u00f3re <span class=\"_ _10\"> </span>obejmuj\u0105: <span class=\"_ _10\"> </span>sta\u0142e <span class=\"_ _10\"> </span>op\u0142aty <span class=\"_ _10\"> </span>leasingowe,  zmienne <span class=\"_ _10\"> </span>op\u0142aty </div><div class=\"t m0 x11 h8 y107f ff3 fs6 fc0 sc0 ls0 ws0\">leasingowe, <span class=\"_ _1\"> </span>kt\u00f3re <span class=\"_ _2\"> </span>zale\u017c\u0105 <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _1\"> </span>indeksu <span class=\"_ _2\"> </span>lub <span class=\"_ _1\"> </span>st<span class=\"_ _3\"></span>awki, <span class=\"_ _1\"> </span>kwoty, <span class=\"_ _1\"> </span>kt\u00f3<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>ych <span class=\"_ _1\"> </span>zap\u0142aty <span class=\"_ _2\"> </span>przez <span class=\"_ _2\"> </span>leasingobiorc<span class=\"_ _4\"></span>\u0119 <span class=\"_ _2\"> </span>oczekuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>ramach </div><div class=\"t m0 x11 h8 y1080 ff3 fs6 fc0 sc0 ls0 ws0\">gwarantowanej <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _0\"></span>ko\u0144c<span class=\"_ _4\"></span>owej, <span class=\"_ _f\"></span>cen\u0119 <span class=\"_ _0\"></span>wykonania <span class=\"_ _3\"></span>opcji <span class=\"_ _0\"></span>kupna<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>je\u017celi <span class=\"_ _0\"></span>jest <span class=\"_ _f\"></span>rozs\u0105dnie <span class=\"_ _f\"></span>pewne <span class=\"_ _f\"></span>\u017ce <span class=\"_ _f\"></span>le<span class=\"_ _3\"></span>asingobi<span class=\"_ _4\"></span>orca <span class=\"_ _f\"></span>wykona </div><div class=\"t m0 x11 h8 ye28 ff3 fs6 fc0 sc0 ls0 ws0\">opcj\u0119 <span class=\"_ _c\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _c\"> </span>kary <span class=\"_ _c\"> </span>pie<span class=\"_ _3\"></span>ni\u0119\u017cne <span class=\"_ _c\"> </span>za <span class=\"_ _d\"> </span>wypowiedzenie <span class=\"_ _c\"> </span>leasing<span class=\"_ _3\"></span>u <span class=\"_ _c\"> </span>je\u017celi <span class=\"_ _d\"> </span>ustalony <span class=\"_ _d\"> </span>okres <span class=\"_ _d\"> </span>leasingu <span class=\"_ _c\"> </span>ustalono <span class=\"_ _d\"> </span>zak\u0142adaj\u0105c, <span class=\"_ _c\"> </span>\u017ce </div><div class=\"t m0 x11 h8 y1081 ff3 fs6 fc0 sc0 ls0 ws0\">leasingobiorca  wypowie <span class=\"_ _10\"> </span>umow<span class=\"_ _4\"></span>\u0119. <span class=\"_ _10\"> </span>Do <span class=\"_ _10\"> </span>sta\u0142ych  o<span class=\"_ _3\"></span>p\u0142at  leasingowych  Grupa <span class=\"_ _10\"> </span>zalicza <span class=\"_ _10\"> </span>r\u00f3wnie\u017c  o<span class=\"_ _3\"></span>p\u0142a<span class=\"_ _4\"></span>ty <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _19\"> </span>wy\u0142\u0105czenia </div><div class=\"t m0 x11 h8 y1082 ff3 fs6 fc0 sc0 ls0 ws0\">grunt\u00f3w <span class=\"_ _19\"> </span>z <span class=\"_ _10\"> </span>pro<span class=\"_ _3\"></span>dukcj<span class=\"_ _4\"></span>i <span class=\"_ _10\"> </span>le\u015bnej <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>rolnej, <span class=\"_ _19\"> </span>je<span class=\"_ _3\"></span>\u017celi  dotycz\u0105 <span class=\"_ _10\"> </span>nieruchomo\u015bci  gruntowych <span class=\"_ _19\"> </span>u\u017cytkowanych <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>dstawie  um\u00f3w </div><div class=\"t m0 x11 h8 yb2d ff3 fs6 fc0 sc0 ls0 ws0\">stanowi\u0105cych leasin<span class=\"_ _4\"></span>g.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y1083 ff3 fs6 fc0 sc0 ls0 ws0\">Z op\u0142at leasingowych wy<span class=\"_ _4\"></span>\u0142\u0105czone <span class=\"_ _4\"></span>s\u0105 zmienne op\u0142aty pon<span class=\"_ _4\"></span>oszone pr<span class=\"_ _4\"></span>zez leasingobi<span class=\"_ _4\"></span>orc\u0119 na rzecz leasingodaw<span class=\"_ _4\"></span>cy za prawo do </div><div class=\"t m0 x11 h8 y4d4 ff3 fs6 fc0 sc0 ls0 ws0\">u\u017cytkowania <span class=\"_ _3\"></span>bazowego <span class=\"_ _f\"></span>sk\u0142adnika <span class=\"_ _f\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>okresie <span class=\"_ _f\"></span>leasingu, <span class=\"_ _f\"></span>kt\u00f3re <span class=\"_ _f\"></span>uzale\u017cnione <span class=\"_ _f\"></span>s\u0105 <span class=\"_ _0\"></span>od <span class=\"_ _f\"></span>czynnik\u00f3w <span class=\"_ _f\"></span>zewn\u0119trz<span class=\"_ _3\"></span><span class=\"ff2\">nych, <span class=\"_ _f\"></span>inne </span></div><div class=\"t m0 x11 h8 y161 ff3 fs6 fc0 sc0 ls0 ws0\">ni\u017c op\u0142aty zale\u017cn<span class=\"_ _4\"></span>e od stawki <span class=\"_ _4\"></span>lub indeksu. <span class=\"_ _4\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h13 y1084 ff2 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x11 h8 y1085 ff3 fs6 fc0 sc0 ls0 ws0\">Po dacie rozpocz<span class=\"_ _4\"></span>\u0119cia leasingu <span class=\"_ _4\"></span>Grupa wycenia wa<span class=\"_ _4\"></span>rto\u015b\u0107 bila<span class=\"_ _4\"></span>nsow\u0105 zobowi\u0105<span class=\"_ _4\"></span>zania z <span class=\"_ _4\"></span>tytu\u0142u leasingu p<span class=\"_ _4\"></span>oprzez:<span class=\"ff2\"> </span></div><div class=\"t m0 x6b h8 y1086 ff2 fs6 fc0 sc0 ls0 ws0\">- <span class=\"ff3\">zwi\u0119kszenie z ty<span class=\"_ _4\"></span>tu\u0142u odset<span class=\"_ _4\"></span>ek od <span class=\"_ _4\"></span>zobowi\u0105zania z ty<span class=\"_ _4\"></span>tu\u0142u leasin<span class=\"_ _4\"></span>gu,<span class=\"ff2\"> </span></span></div><div class=\"t m0 x6b h8 y1087 ff2 fs6 fc0 sc0 ls0 ws0\">- <span class=\"ff3\">zmniejszenie z <span class=\"_ _4\"></span>tytu\u0142u zap\u0142ac<span class=\"_ _4\"></span>onych op\u0142at leas<span class=\"_ _4\"></span>ingowych,<span class=\"ff2\"> </span></span></div><div class=\"t m0 x6b h8 y1088 ff2 fs6 fc0 sc0 ls0 ws0\">- <span class=\"ff3\">aktualizacj\u0119 z<span class=\"_ _4\"></span> tytu\u0142u ponown<span class=\"_ _4\"></span>ej oceny lub <span class=\"_ _4\"></span>modyfika<span class=\"_ _4\"></span>cji umowy le<span class=\"_ _4\"></span>asingu.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x6b h8 y906 ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x11 h8 y1d ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u leasingu <span class=\"_ _4\"></span>zosta\u0142y z<span class=\"_ _4\"></span>aprezent<span class=\"_ _4\"></span>owane w N<span class=\"_ _4\"></span>ocie 8.4<span class=\"ff2\"> </span></div><div class=\"t m0 x9b h13 y3d7 ff2 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x11 h8 y1bb ff2 fs6 fc0 sc0 ls0 ws0\">Stopa <span class=\"_ _0\"></span>leasingowa <span class=\"_ _0\"></span>- <span class=\"_ _1\"> </span><span class=\"ff3\">op\u0142aty <span class=\"_ _1\"> </span>leasingow<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>Grupa <span class=\"_ _1\"> </span>dyskontuje <span class=\"_ _0\"></span>kra\u0144cow\u0105 <span class=\"_ _0\"></span>stop\u0105 <span class=\"_ _0\"></span>procentow\u0105 <span class=\"_ _0\"></span>leasi<span class=\"_ _3\"></span>ngobiorcy, <span class=\"_ _0\"></span>poniewa\u017c<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>sto<span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>y </span></div><div class=\"t m0 x11 h8 yf ff3 fs6 fc0 sc0 ls0 ws0\">procentowej um<span class=\"_ _4\"></span>owy leasin<span class=\"_ _4\"></span>gu z regu\u0142y ni<span class=\"_ _4\"></span>e mo\u017cna z<span class=\"_ _4\"></span> \u0142atwo\u015bci\u0105 us<span class=\"_ _4\"></span>tali\u0107. <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h73 y1089 ffa fs6 fc12 sc0 ls0 ws0\"> </div></div><div class=\"c w2bc h50 gs18b2\"><div class=\"t m0 x11 h8 y17a ff4 fs6 fc0 sc0 ls0 ws0\">Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ffa\"> </span></div></div><div class=\"c w2cf h1cd gs18b3\"><div class=\"t m0 x11 h8 y108b ff4 fs6 fc2 sc0 ls0 ws0\">Identyfikacja k<span class=\"_ _4\"></span>omponent\u00f3w <span class=\"_ _4\"></span>nieleasingowych<span class=\"_ _4\"></span><span class=\"ff1 fc0\"> </span></div><div class=\"t m0 x11 h8 y108c ff3 fs6 fc0 sc0 ls0 ws0\">W umowach dotycz\u0105cych najmu ma<span class=\"_ _4\"></span>szyn g\u00f3rniczych, opr\u00f3cz elem<span class=\"_ _4\"></span>entu leasingowego Grupa zid<span class=\"_ _4\"></span>entyfikowa\u0142a komp<span class=\"_ _4\"></span>onenty<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y108d ff3 fs6 fc0 sc0 ls0 ws0\">nieleasingowe, zwi\u0105zane <span class=\"_ _3\"></span>ze <span class=\"_ _3\"></span>\u015bwiadczeni<span class=\"_ _4\"></span>em <span class=\"_ _3\"></span>us\u0142ug <span class=\"_ _3\"></span>innych <span class=\"_ _3\"></span>ni\u017c wynajem <span class=\"_ _3\"></span>sk\u0142adnik<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>aktyw\u00f3w. <span class=\"_ _3\"></span>Do <span class=\"_ _3\"></span>w<span class=\"_ _4\"></span>ydzielenia komponentu </div><div class=\"t m0 x11 h8 y108e ff2 fs6 fc0 sc0 ls0 ws0\">leasingowego <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>nieleasingoweg<span class=\"_ _4\"></span>o <span class=\"_ _2\"> </span>Grupa  <span class=\"ff3\">zast<span class=\"_ _4\"></span>osowa\u0142a <span class=\"_ _2\"> </span>os\u0105d, <span class=\"_ _2\"> </span>alokuj\u0105c <span class=\"_ _2\"> </span>odpowiednio <span class=\"_ _2\"> </span>wynagrodzenie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>danej <span class=\"_ _12\"> </span>umowy <span class=\"_ _2\"> </span>na </span></div><div class=\"t m0 x11 h8 y108f ff3 fs6 fc0 sc0 ls0 ws0\">obydwa <span class=\"_ _3\"></span>komponenty <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>podstawie <span class=\"_ _3\"></span>wzgl\u0119dnej <span class=\"_ _3\"></span>jednostkowej <span class=\"_ _3\"></span>ceny <span class=\"_ _3\"></span>elementu <span class=\"_ _f\"></span>leasingow<span class=\"_ _4\"></span>ego <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>ca\u0142kowitej <span class=\"_ _3\"></span>jednostkowej </div><div class=\"t m0 x11 h8 y1090 ff3 fs6 fc0 sc0 ls0 ws0\">ceny element\u00f3w ni<span class=\"_ _4\"></span>eleasing<span class=\"_ _4\"></span>owych. <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h13 y1091 ff2 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x11 h8 y1092 ff4 fs6 fc2 sc0 ls0 ws0\">Szacunek kr<span class=\"_ _4\"></span>a\u0144cowej stopy <span class=\"_ _4\"></span>procentow<span class=\"_ _4\"></span>ej leas<span class=\"ff1\">ingu<span class=\"fc0\"> </span></span></div><div class=\"t m0 x11 h8 y1093 ff3 fs6 fc0 sc0 ls0 ws0\">W celu obliczenia st<span class=\"_ _4\"></span>\u00f3p dyskonta <span class=\"_ _4\"></span>na potrzeby MS<span class=\"_ _4\"></span>SF 16 Grupa <span class=\"_ _4\"></span>przyjmuje, \u017ce stopa dysk<span class=\"_ _4\"></span>onta powinn<span class=\"_ _4\"></span>a odzwierci<span class=\"_ _4\"></span>edla\u0107 koszt<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y1094 ff3 fs6 fc0 sc0 ls0 ws0\">finansowania, jakie <span class=\"_ _3\"></span>by\u0142oby zaci\u0105gni\u0119te na <span class=\"_ _3\"></span>zakup przedmiotu <span class=\"_ _3\"></span>pod<span class=\"_ _4\"></span>legaj\u0105cego leasingowi. <span class=\"_ _3\"></span>Grupa kalkuluje <span class=\"_ _3\"></span>kra\u0144cowe stopy </div><div class=\"t m0 x11 h8 y1095 ff3 fs6 fc0 sc0 ls0 ws0\">procentowe  dla  poszczeg\u00f3lnych  zakres\u00f3w  czasowych  um\u00f3w  leasingowych  w  o<span class=\"_ _3\"></span>kresa<span class=\"_ _4\"></span>ch  kwartalnych  i  stopa  t<span class=\"_ _3\"></span>a  jest </div><div class=\"t m0 x11 h8 y1096 ff3 fs6 fc0 sc0 ls0 ws0\">wykorzystywana <span class=\"_ _1d\"> </span>do <span class=\"_ _22\"> </span>wyceny <span class=\"_ _22\"> </span>zobowi\u0105<span class=\"_ _4\"></span>za\u0144 <span class=\"_ _22\"> </span>leasin<span class=\"_ _4\"></span>gowych <span class=\"_ _22\"> </span>p<span class=\"_ _4\"></span>owstaj\u0105cych <span class=\"_ _1d\"> </span>z <span class=\"_ _22\"> </span>um\u00f3w <span class=\"_ _22\"> </span>leasingo<span class=\"_ _4\"></span>wych <span class=\"_ _22\"> </span>zawar<span class=\"_ _4\"></span>tych <span class=\"_ _22\"> </span>lub </div><div class=\"t m0 x11 h8 y1097 ff3 fs6 fc0 sc0 ls0 ws0\">zmodyfikowanych <span class=\"_ _4\"></span>w trakcie da<span class=\"_ _4\"></span>nego kwa<span class=\"_ _4\"></span>rta\u0142u. <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h13 ye9b ff2 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x11 h8 ye4 ff3 fs6 fc0 sc0 ls0 ws0\">Poziom istotn<span class=\"_ _4\"></span>o\u015bci dla ident<span class=\"_ _4\"></span>yfikacji leasing\u00f3w akt<span class=\"_ _4\"></span>yw\u00f3w o niski<span class=\"_ _4\"></span>ej warto\u015bci sk<span class=\"_ _4\"></span>\u0142<span class=\"ff2\">adnika bazowe<span class=\"_ _4\"></span>go wynosi 2<span class=\"_ _4\"></span>0 000 PLN<span class=\"_ _3c\"> </span></span><span class=\"ff2\">.<span class=\"ff1\"> </span></span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "Odpis\u00f3w amortyzacyjnych od \u015brodk\u00f3w trwa\u0142ych (z wy\u0142\u0105czeniem grunt\u00f3w i prawa wieczystego u\u017cytkowania grunt\u00f3w) Grupa dokonuje,  w  zale\u017cno\u015bci  od  wzorca  konsumowania  korzy\u015bci  ekonomicznych  z  danego  sk\u0142adnika  rzeczowych  aktyw\u00f3w trwa\u0142ych: \u2022  metod\u0105 amortyzacji liniowej, dla sk\u0142adnik\u00f3w, kt\u00f3re s\u0105 wykorzystywane w procesie produkcji w r\u00f3wnomiernym stopniu w ca\u0142ym okresie ich u\u017cytkowania, oraz \u2022  metod\u0105 amortyzacji naturalnej (metod\u0105 jednostek produkcji), dla sk\u0142adnik\u00f3w w odniesieniu do kt\u00f3rych konsumpcja korzy\u015bci ekonomicznych jest bezpo\u015brednio powi\u0105zana z ilo\u015bci\u0105 wydobytej kopaliny ze z\u0142o\u017ca lub z ilo\u015bci\u0105 wytworzonych jednostek produkcji i wydobycie to lub produkcja nie s\u0105 r\u00f3wnomierne w ca\u0142ym okresie ich u\u017cytkowania. W szczeg\u00f3lno\u015bci dotyczy  to  budynk\u00f3w  i  budowli  kopal\u0144,  jak  r\u00f3wnie\u017c  maszyn  i urz\u0105dze\u0144  g\u00f3rniczych  z  wyj\u0105tkiem  sk\u0142adnik\u00f3w  aktyw\u00f3w eksploatowanych  w  hutach,  gdzie  okres  u\u017cytkowania  wynika  z  okres\u00f3w  ekonomicznej  u\u017cyteczno\u015bci  poszczeg\u00f3lnych sk\u0142adnik\u00f3w aktyw\u00f3w.  Okresy  eksploatacji  i  tym  samym  stawki  amortyzacyjne  \u015brodk\u00f3w  trwa\u0142ych  funkcjonuj\u0105cych  w  ci\u0105gu  technologicznym produkcji  miedzi,  dostosowane  s\u0105  do  plan\u00f3w  zako\u0144czenia  dzia\u0142alno\u015bci,  a  w  przypadku  prawa  do  u\u017cytkowania  aktyw\u00f3w do wcze\u015bniejszej z dw\u00f3ch dat \u2013 daty zako\u0144czenia okresu ekonomicznego u\u017cytkowania lub daty ko\u0144ca okresu leasingu, chyba \u017ce  w\u0142asno\u015b\u0107  danego  sk\u0142adnika  zostanie  przeniesiona  na  Grup\u0119  przed  ko\u0144cem okresu  leasingu,  wtedy  stawki  amortyzacji dostosowane s\u0105 do ko\u0144ca okresu szacowanego ekonomicznego u\u017cytkowania danego aktywa. Dla  poszczeg\u00f3lnych  grup  \u015brodk\u00f3w  trwa\u0142ych  przyj\u0119to  okresy  u\u017cytkowania  oszacowane  na  podstawie  oczekiwanego  \u017cycia kopal\u0144 i hut z uwzgl\u0119dnieniem zawarto\u015bci z\u0142o\u017ca, w nast\u0119puj\u0105cych przedzia\u0142ach:  Dla \u015brodk\u00f3w trwa\u0142ych w\u0142asnych: Grupa Rodzaj \u015brodka trwa\u0142ego Ca\u0142kowity okres u\u017cytkowania Budynki, budowle i grunty Grunty Nie podlegaj\u0105 amortyzacji Budynki: -  budynki w hutach i kopalniach, -  wiaty, zbiorniki, kontenerowe rozdzielnie  40-100 lat 20-30 lat Kapitalne wyrobiska g\u00f3rnicze 22-90 lat Ruroci\u0105gi: -  podsadzkowe do przesy\u0142u piasku z wod\u0105, -  technologiczne, odwadniaj\u0105ce, gazowe, przeciwpo\u017carowe                             6-9 lat 22-90 lat Linie kablowe elektroenergetyczne, sygnalizacyjne i \u015bwiat\u0142owodowe 10-70 lat Urz\u0105dzenia techniczne,  maszyny, \u015brodki transportu i inne \u015brodki trwa\u0142e Urz\u0105dzenia techniczne i maszyny: - samojezdne maszyny g\u00f3rnicze,   obudowy kopalniane - przeno\u015bniki ta\u015bmowe, wagi przeno\u015bnikowe - rozdzielnice, rozdzielnie     4-10 lat 10-66 lat 4-50 lat \u015arodki transportu: -  lokomotywy do\u0142owe elektryczne, -  wozy kopalniane, szynowe, cysterny, platformy do transportu -  w\u00f3zki jezdne, wid\u0142owe, akumulatorowe -  samochody osobowe, ci\u0119\u017carowe, specjalne -  lokomotywy do\u0142owe spalinowe  20-50 lat  7-35 lat 7-22 lat 5-22 lat 10-20 lat Inne \u015brodki trwa\u0142e, w tym narz\u0119dzia i przyrz\u0105dy 5-25 lat          Koszty zdejmowania         Ca\u0142kowity okres u\u017cytkowania uzale\u017cniony jest od oczekiwanej          nadk\u0142adu                             d\u0142ugo\u015bci \u017cycia kopalni, kt\u00f3rej dotyczy nadk\u0142ad:                                                        - Robinson                                                                                                  14 lat                                                        - Carlota                                                                                                        2 lata  Poszczeg\u00f3lne istotne cz\u0119\u015bci sk\u0142adowe \u015brodka trwa\u0142ego (istotne komponenty), kt\u00f3rych okres u\u017cytkowania r\u00f3\u017cni si\u0119 od okresu u\u017cytkowania  ca\u0142ego  \u015brodka  trwa\u0142ego,  amortyzowane  s\u0105  odr\u0119bnie,  przy  zastosowaniu  stawek  amortyzacyjnych odzwierciedlaj\u0105cych przewidywany okres ich u\u017cytkowania.  Dla rzeczowych aktyw\u00f3w trwa\u0142ych z tytu\u0142u prawa do u\u017cytkowania aktyw\u00f3w: Grupa Rodzaj prawa do u\u017cytkowania Ca\u0142kowity okres u\u017cytkowania Budynki, budowle i grunty Prawo wieczystego u\u017cytkowania grunt\u00f3w              wyceniane metod\u0105 renty wieczystej         Nie podlega amortyzacji S\u0142u\u017cebno\u015b\u0107 przesy\u0142u 6-54 lat (okres amortyzacji jest zale\u017cny  od okresu amortyzacji sk\u0142adnika aktyw\u00f3w w zwi\u0105zku z kt\u00f3rym s\u0142u\u017cebno\u015b\u0107 zosta\u0142a ustanowiona) Nieruchomo\u015bci gruntowe                                            5-30 lat Budynki i budowle                                                     3-5 lat Zespo\u0142y komputerowe                                                      3 lata Urz\u0105dzenia techniczne,  maszyny, \u015brodki transportu i inne \u015brodki trwa\u0142e Maszyny i urz\u0105dzenia techniczne                                3-4 lat \u015arodki transportu                                                              3 lata Wyposa\u017cenie i pozosta\u0142e                                                   5 lat Odpis\u00f3w amortyzacyjnych dokonuje si\u0119 metod\u0105 liniow\u0105.  Dla poszczeg\u00f3lnych grup \u015brodk\u00f3w trwa\u0142ych przyj\u0119to okresy u\u017cytkowania w nast\u0119puj\u0105cych przedzia\u0142ach: Grupa Ca\u0142kowity okres u\u017cytkowania Budynki i budowle 25-60 lat Urz\u0105dzenia techniczne i maszyny 4-15 lat \u015arodki transportu 3-14 lat Inne \u015brodki trwa\u0142e  5-10 lat Odpis\u00f3w  amortyzacyjnych  od  warto\u015bci  niematerialnych  dokonuje  si\u0119  metod\u0105  liniow\u0105,  przez  okres  ich  przewidywanego u\u017cytkowania. Dla g\u0142\u00f3wnych grup warto\u015bci niematerialnych okres u\u017cytkowania wynosi: Grupa                       Ca\u0142kowity okres                       u\u017cytkowania Nabyte prawa maj\u0105tkowe niezwi\u0105zane z dzia\u0142alno\u015bci\u0105 g\u00f3rnicz\u0105 5-50 lat Oprogramowanie komputerowe 2-5 lat Inne warto\u015bci niematerialne 40-50 lat ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "Zasady rachunkowo\u015bci - aktywa niematerialne Aktywa  niematerialne  g\u00f3rnicze  i  hutnicze  obejmuj\u0105  przede  wszystkim:  aktywa  z  tytu\u0142u  poszukiwania  i  oceny  zasob\u00f3w mineralnych oraz prawa do wody w Chile.  Aktywa z tytu\u0142u poszukiwania i oceny zasob\u00f3w mineralnych W ramach aktyw\u00f3w z tytu\u0142u poszukiwania i oceny zasob\u00f3w mineralnych kwalifikowane s\u0105 nak\u0142ady na: \u2022  projekty rob\u00f3t geologicznych, \u2022  uzyskanie decyzji \u015brodowiskowych, \u2022  uzyskanie koncesji i u\u017cytkowania g\u00f3rniczego na poszukiwania geologiczne, \u2022  realizacj\u0119 rob\u00f3t i prac wiertniczych (wiercenia, badania geofizyczne, hydrogeologiczne, obs\u0142uga geologiczna, analityka, geotechnika, itd.), \u2022  zakup informacji geologicznych, \u2022  wykonanie dokumentacji geologicznej i jej zatwierdzenie, \u2022  wykonanie oceny ekonomiczno-technicznej zasob\u00f3w dla potrzeb decyzji o  wnioskowanie o koncesje na eksploatacj\u0119 g\u00f3rnicz\u0105, \u2022  koszty zu\u017cycia urz\u0105dze\u0144 i sprz\u0119tu (rzeczowe aktywa trwa\u0142e) s\u0142u\u017c\u0105cego do prowadzenia prac poszukiwawczych. Nak\u0142ady na aktywa z tytu\u0142u  poszukiwania i  oceny zasob\u00f3w  mineralnych wycenia  si\u0119  w  wysoko\u015bci kosztu  pomniejszonego o skumulowane odpisy z tytu\u0142u utraty warto\u015bci i ujmuje si\u0119 je jako warto\u015bci niematerialne nieoddane do u\u017cytkowania. Testy na utrat\u0119 warto\u015bci na pojedynczej jednostce (projekcie) Grupa przeprowadza obowi\u0105zkowo z chwil\u0105: \u2022  wykazania technicznej wykonalno\u015bci i komercyjnej zasadno\u015bci wydobywania zasob\u00f3w mineralnych, oraz \u2022  gdy fakty i okoliczno\u015bci wskazuj\u0105, \u017ce warto\u015b\u0107 bilansowa aktyw\u00f3w z tytu\u0142u poszukiwania i oceny zasob\u00f3w mineralnych mo\u017ce przewy\u017csza\u0107 ich warto\u015b\u0107 odzyskiwaln\u0105. Ewentualne odpisy  ujmuje si\u0119  przed dokonaniem przeklasyfikowania  wynikaj\u0105cego z  wykazania technicznej  wykonalno\u015bci i ekonomicznej zasadno\u015bci wydobywania zasob\u00f3w mineralnych.  Wa\u017cne oszacowania,  za\u0142o\u017cenia i os\u0105dy Wa\u017cne  oszacowania  i  za\u0142o\u017cenia  dotycz\u0105ce  utraty  warto\u015bci  rzeczowych  i  niematerialnych  aktyw\u00f3w  trwa\u0142ych  g\u00f3rniczych i hutniczych zosta\u0142y zaprezentowane w Nocie 3. Warto\u015b\u0107 netto rzeczowych aktyw\u00f3w g\u00f3rniczych i hutniczych podlegaj\u0105cych amortyzacji metod\u0105 naturaln\u0105 wynios\u0142a na dzie\u0144 31 grudnia 2023 r. 1 156 mln PLN (na dzie\u0144 31 grudnia 2022 r. 1 694 mln PLN). ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMiningRightsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "Zasady rachunkowo\u015bci - aktywa niematerialne Aktywa  niematerialne  g\u00f3rnicze  i  hutnicze  obejmuj\u0105  przede  wszystkim:  aktywa  z  tytu\u0142u  poszukiwania  i  oceny  zasob\u00f3w mineralnych oraz prawa do wody w Chile.  Aktywa z tytu\u0142u poszukiwania i oceny zasob\u00f3w mineralnych W ramach aktyw\u00f3w z tytu\u0142u poszukiwania i oceny zasob\u00f3w mineralnych kwalifikowane s\u0105 nak\u0142ady na: \u2022  projekty rob\u00f3t geologicznych, \u2022  uzyskanie decyzji \u015brodowiskowych, \u2022  uzyskanie koncesji i u\u017cytkowania g\u00f3rniczego na poszukiwania geologiczne, \u2022  realizacj\u0119 rob\u00f3t i prac wiertniczych (wiercenia, badania geofizyczne, hydrogeologiczne, obs\u0142uga geologiczna, analityka, geotechnika, itd.), \u2022  zakup informacji geologicznych, \u2022  wykonanie dokumentacji geologicznej i jej zatwierdzenie, \u2022  wykonanie oceny ekonomiczno-technicznej zasob\u00f3w dla potrzeb decyzji o  wnioskowanie o koncesje na eksploatacj\u0119 g\u00f3rnicz\u0105, \u2022  koszty zu\u017cycia urz\u0105dze\u0144 i sprz\u0119tu (rzeczowe aktywa trwa\u0142e) s\u0142u\u017c\u0105cego do prowadzenia prac poszukiwawczych. Nak\u0142ady na aktywa z tytu\u0142u  poszukiwania i  oceny zasob\u00f3w  mineralnych wycenia  si\u0119  w  wysoko\u015bci kosztu  pomniejszonego o skumulowane odpisy z tytu\u0142u utraty warto\u015bci i ujmuje si\u0119 je jako warto\u015bci niematerialne nieoddane do u\u017cytkowania. Testy na utrat\u0119 warto\u015bci na pojedynczej jednostce (projekcie) Grupa przeprowadza obowi\u0105zkowo z chwil\u0105: \u2022  wykazania technicznej wykonalno\u015bci i komercyjnej zasadno\u015bci wydobywania zasob\u00f3w mineralnych, oraz \u2022  gdy fakty i okoliczno\u015bci wskazuj\u0105, \u017ce warto\u015b\u0107 bilansowa aktyw\u00f3w z tytu\u0142u poszukiwania i oceny zasob\u00f3w mineralnych mo\u017ce przewy\u017csza\u0107 ich warto\u015b\u0107 odzyskiwaln\u0105. Ewentualne odpisy  ujmuje si\u0119  przed dokonaniem przeklasyfikowania  wynikaj\u0105cego z  wykazania technicznej  wykonalno\u015bci i ekonomicznej zasadno\u015bci wydobywania zasob\u00f3w mineralnych.  Wa\u017cne oszacowania,  za\u0142o\u017cenia i os\u0105dy Wa\u017cne  oszacowania  i  za\u0142o\u017cenia  dotycz\u0105ce  utraty  warto\u015bci  rzeczowych  i  niematerialnych  aktyw\u00f3w  trwa\u0142ych  g\u00f3rniczych i hutniczych zosta\u0142y zaprezentowane w Nocie 3. Warto\u015b\u0107 netto rzeczowych aktyw\u00f3w g\u00f3rniczych i hutniczych podlegaj\u0105cych amortyzacji metod\u0105 naturaln\u0105 wynios\u0142a na dzie\u0144 31 grudnia 2023 r. 1 156 mln PLN (na dzie\u0144 31 grudnia 2022 r. 1 694 mln PLN). Warto\u015bci  niematerialne  wykazane  jako  \u201epozosta\u0142e  warto\u015bci  niematerialne\u201d  obejmuj\u0105  w  szczeg\u00f3lno\u015bci:  nabyte  prawa maj\u0105tkowe  niezwi\u0105zane  z  dzia\u0142alno\u015bci\u0105  g\u00f3rnicz\u0105  i  oprogramowanie  komputerowe  oraz  prawa  do  emisji  CO 2  (polityka rachunkowo\u015bci  w  tym  zakresie  przedstawiona  jest  w  Nocie  9.8).  Aktywa  te  wycenia  si\u0119  w  cenie  nabycia  lub  koszcie wytworzenia pomniejszonych o skumulowane odpisy amortyzacyjne i skumulowane odpisy z tytu\u0142u utraty warto\u015bci. Odpis\u00f3w  amortyzacyjnych  od  warto\u015bci  niematerialnych  dokonuje  si\u0119  metod\u0105  liniow\u0105,  przez  okres  ich  przewidywanego u\u017cytkowania. Dla g\u0142\u00f3wnych grup warto\u015bci niematerialnych okres u\u017cytkowania wynosi: Grupa                       Ca\u0142kowity okres                       u\u017cytkowania Nabyte prawa maj\u0105tkowe niezwi\u0105zane z dzia\u0142alno\u015bci\u0105 g\u00f3rnicz\u0105 5-50 lat Oprogramowanie komputerowe 2-5 lat Inne warto\u015bci niematerialne 40-50 lat ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "Zasady rachunkowo\u015bci - aktywa niematerialne Aktywa  niematerialne  g\u00f3rnicze  i  hutnicze  obejmuj\u0105  przede  wszystkim:  aktywa  z  tytu\u0142u  poszukiwania  i  oceny  zasob\u00f3w mineralnych oraz prawa do wody w Chile.  Aktywa z tytu\u0142u poszukiwania i oceny zasob\u00f3w mineralnych W ramach aktyw\u00f3w z tytu\u0142u poszukiwania i oceny zasob\u00f3w mineralnych kwalifikowane s\u0105 nak\u0142ady na: \u2022  projekty rob\u00f3t geologicznych, \u2022  uzyskanie decyzji \u015brodowiskowych, \u2022  uzyskanie koncesji i u\u017cytkowania g\u00f3rniczego na poszukiwania geologiczne, \u2022  realizacj\u0119 rob\u00f3t i prac wiertniczych (wiercenia, badania geofizyczne, hydrogeologiczne, obs\u0142uga geologiczna, analityka, geotechnika, itd.), \u2022  zakup informacji geologicznych, \u2022  wykonanie dokumentacji geologicznej i jej zatwierdzenie, \u2022  wykonanie oceny ekonomiczno-technicznej zasob\u00f3w dla potrzeb decyzji o  wnioskowanie o koncesje na eksploatacj\u0119 g\u00f3rnicz\u0105, \u2022  koszty zu\u017cycia urz\u0105dze\u0144 i sprz\u0119tu (rzeczowe aktywa trwa\u0142e) s\u0142u\u017c\u0105cego do prowadzenia prac poszukiwawczych. Nak\u0142ady na aktywa z tytu\u0142u  poszukiwania i  oceny zasob\u00f3w  mineralnych wycenia  si\u0119  w  wysoko\u015bci kosztu  pomniejszonego o skumulowane odpisy z tytu\u0142u utraty warto\u015bci i ujmuje si\u0119 je jako warto\u015bci niematerialne nieoddane do u\u017cytkowania. Testy na utrat\u0119 warto\u015bci na pojedynczej jednostce (projekcie) Grupa przeprowadza obowi\u0105zkowo z chwil\u0105: \u2022  wykazania technicznej wykonalno\u015bci i komercyjnej zasadno\u015bci wydobywania zasob\u00f3w mineralnych, oraz \u2022  gdy fakty i okoliczno\u015bci wskazuj\u0105, \u017ce warto\u015b\u0107 bilansowa aktyw\u00f3w z tytu\u0142u poszukiwania i oceny zasob\u00f3w mineralnych mo\u017ce przewy\u017csza\u0107 ich warto\u015b\u0107 odzyskiwaln\u0105. Ewentualne odpisy  ujmuje si\u0119  przed dokonaniem przeklasyfikowania  wynikaj\u0105cego z  wykazania technicznej  wykonalno\u015bci i ekonomicznej zasadno\u015bci wydobywania zasob\u00f3w mineralnych.  Wa\u017cne oszacowania,  za\u0142o\u017cenia i os\u0105dy Wa\u017cne  oszacowania  i  za\u0142o\u017cenia  dotycz\u0105ce  utraty  warto\u015bci  rzeczowych  i  niematerialnych  aktyw\u00f3w  trwa\u0142ych  g\u00f3rniczych i hutniczych zosta\u0142y zaprezentowane w Nocie 3. Warto\u015b\u0107 netto rzeczowych aktyw\u00f3w g\u00f3rniczych i hutniczych podlegaj\u0105cych amortyzacji metod\u0105 naturaln\u0105 wynios\u0142a na dzie\u0144 31 grudnia 2023 r. 1 156 mln PLN (na dzie\u0144 31 grudnia 2022 r. 1 694 mln PLN).  Warto\u015bci  niematerialne  wykazane  jako  \u201epozosta\u0142e  warto\u015bci  niematerialne\u201d  obejmuj\u0105  w  szczeg\u00f3lno\u015bci:  nabyte  prawa maj\u0105tkowe  niezwi\u0105zane  z  dzia\u0142alno\u015bci\u0105  g\u00f3rnicz\u0105  i  oprogramowanie  komputerowe  oraz  prawa  do  emisji  CO 2  (polityka rachunkowo\u015bci  w  tym  zakresie  przedstawiona  jest  w  Nocie  9.8).  Aktywa  te  wycenia  si\u0119  w  cenie  nabycia  lub  koszcie wytworzenia pomniejszonych o skumulowane odpisy amortyzacyjne i skumulowane odpisy z tytu\u0142u utraty warto\u015bci. Odpis\u00f3w  amortyzacyjnych  od  warto\u015bci  niematerialnych  dokonuje  si\u0119  metod\u0105  liniow\u0105,  przez  okres  ich  przewidywanego u\u017cytkowania. Dla g\u0142\u00f3wnych grup warto\u015bci niematerialnych okres u\u017cytkowania wynosi:  Grupa                       Ca\u0142kowity okres                       u\u017cytkowania Nabyte prawa maj\u0105tkowe niezwi\u0105zane z dzia\u0142alno\u015bci\u0105 g\u00f3rnicz\u0105 5-50 lat Oprogramowanie komputerowe 2-5 lat Inne warto\u015bci niematerialne 40-50 lat  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Nak\u0142ady <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>akty<span class=\"_ _3\"></span>wa <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _1\"> </span>poszukiwania <span class=\"_ _0\"></span>i <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>ceny <span class=\"_ _0\"></span>zasob\u00f3w <span class=\"_ _0\"> </span>mineralnych <span class=\"_ _0\"></span>wycenia <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>wysoko\u015bci <span class=\"_ _0\"></span>kosztu <span class=\"_ _1\"> </span>pomniej<span class=\"ff2\">szonego </span>o skumulowane <span class=\"_ _4\"></span>odpisy z <span class=\"ff3\">tytu<span class=\"_ _4\"></span>\u0142u utraty wa<span class=\"_ _4\"></span>rto\u015bci i ujmuj<span class=\"_ _4\"></span>e si\u0119 je jako<span class=\"_ _4\"></span> warto\u015bci niema<span class=\"_ _4\"></span>terialne ni<span class=\"_ _4\"></span>eoddane do u\u017c<span class=\"_ _4\"></span>ytkowania.<span class=\"ff2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "Testy na utrat\u0119 war<span class=\"_ _4\"></span>to\u015bci na <span class=\"_ _4\"></span>pojedynczej j<span class=\"_ _4\"></span>ednostce (pr<span class=\"_ _4\"></span>ojekcie) Gr<span class=\"_ _4\"></span>upa prz<span class=\"_ _4\"></span>eprowadza obowi\u0105zk<span class=\"_ _4\"></span>owo<span class=\"_ _4\"></span> z chwil\u0105:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff2\">wyka<span class=\"_ _4\"></span>zania <span class=\"ff3\">techniczn<span class=\"_ _4\"></span>ej wykonaln<span class=\"_ _4\"></span>o\u015bci i k<span class=\"_ _4\"></span>omercyjnej z<span class=\"_ _4\"></span>asadno\u015bci wy<span class=\"_ _4\"></span>dobywania z<span class=\"_ _4\"></span>asob\u00f3w mineraln<span class=\"_ _4\"></span>ych, <span class=\"_ _4\"></span>oraz<span class=\"ff2\"> </span></span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _29\"> </span><span class=\"ff3\">gdy <span class=\"_ _3\"></span>fakty <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>okoliczno\u015bci <span class=\"_ _3\"></span>wskazuj\u0105, <span class=\"_ _3\"></span>\u017ce <span class=\"_ _f\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>bilansowa <span class=\"_ _f\"></span>aktyw\u00f3w <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _f\"></span>poszukiwania <span class=\"_ _3\"></span>i <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>ceny<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>zasob\u00f3w <span class=\"_ _f\"></span>mineralny<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span> </span></span>mo\u017ce przewy\u017csz<span class=\"_ _4\"></span>a\u0107 ich wart<span class=\"_ _4\"></span>o\u015b\u0107 odzyskiwaln\u0105.<span class=\"ff2\"> </span>Ewentualne <span class=\"_ _0\"></span><span class=\"ff3\">odpisy <span class=\"_ _1\"> </span>ujmuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _2\"> </span>przed <span class=\"_ _0\"></span>dokonaniem <span class=\"_ _0\"></span>przeklasyfikowa<span class=\"_ _4\"></span>nia <span class=\"_ _1\"> </span>wynikaj\u0105cego <span class=\"_ _0\"></span>z <span class=\"_ _1\"> </span>wykazania <span class=\"_ _0\"></span>technicznej <span class=\"_ _1\"> </span>wykonalno<span class=\"_ _4\"></span>\u015bci </span>i <span class=\"ff3\">ekonomiczn<span class=\"_ _4\"></span>ej zasadno\u015bci wyd<span class=\"_ _4\"></span>obywania za<span class=\"_ _4\"></span>sob\u00f3w min<span class=\"_ _4\"></span>eralnych. <span class=\"ff2\"> </span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy <span class=\"ff1\"> </span>Grupa <span class=\"_ _3\"></span>dokonuje <span class=\"_ _3\"></span>wyceny <span class=\"_ _3\"></span>zapas\u00f3w wed\u0142<span class=\"_ _3\"></span>ug <span class=\"_ _3\"></span>ceny <span class=\"_ _3\"></span>nabycia <span class=\"_ _3\"></span>lub <span class=\"_ _3\"></span>kosztu<span class=\"_ _4\"></span> wy<span class=\"ff3 ls0\">tworzenia <span class=\"_ _d\"> </span>nie <span class=\"_ _13\"> </span>wy\u017csz<span class=\"_ _4\"></span>ych <span class=\"_ _d\"> </span>ni\u017c <span class=\"_ _d\"> </span>ce<span class=\"_ _3\"></span>na <span class=\"_ _d\"> </span>sprzeda\u017cy <span class=\"_ _d\"> </span>pomniejszon<span class=\"_ _4\"></span>a </span>o koszty <span class=\"_ _1d\"> </span><span class=\"ff3\">doko\u0144czenia <span class=\"_ _22\"> </span>pr<span class=\"_ _4\"></span>odukcji<span class=\"ff2\"> <span class=\"_ _1d\"> </span><span class=\"ls23\">i <span class=\"_ _22\"> </span></span>dopro</span>wadzen<span class=\"_ _4\"></span>ia <span class=\"_ _1d\"> </span>sprzeda\u017cy </span>do<span class=\"ls0\"> skutku.  </span>Ewentualna <span class=\"_ _2\"> </span>r\u00f3\u017cnica <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _12\"> </span>dotycz\u0105ca <span class=\"_ _2\"> </span>wytworzonych <span class=\"_ _2\"> </span>wyrob\u00f3w, stanowi <span class=\"_ _e\"> </span>odpis <span class=\"_ _e\"> </span>aktualizuj\u0105cy<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>i <span class=\"_ _e\"> </span>jest <span class=\"_ _1a\"> </span>ujmowana <span class=\"_ _e\"> </span>w <span class=\"_ _e\"> </span>koszcie wytworzenia sprze<span class=\"_ _4\"></span>danych <span class=\"ff3\">pr<span class=\"_ _4\"></span>odukt\u00f3w.<span class=\"ff2\"> </span></span>Sta\u0142e <span class=\"_ _1d\"> </span>po\u015brednie <span class=\"_ _1f\"> </span>koszty <span class=\"_ _1d\"> </span>produkcji <span class=\"_ _1f\"> </span>przypisuje <span class=\"_ _1d\"> </span>si\u0119 <span class=\"_ _1d\"> </span>przyjmuj\u0105c normalny poziom w<span class=\"_ _4\"></span>ykorzystania<span class=\"_ _4\"></span> zdoln<span class=\"_ _4\"></span>o\u015bci produkcy<span class=\"_ _4\"></span>jnych.<span class=\"ff2\"> </span>Wyceny <span class=\"_ _15\"> </span>bilansowej <span class=\"_ _15\"> </span>rozchodu <span class=\"_ _11\"> </span>sk\u0142adnika <span class=\"_ _15\"> </span>zapas\u00f3w <span class=\"_ _15\"> </span>dokonuje <span class=\"_ _15\"> </span>si\u0119 wed\u0142ug <span class=\"_ _15\"> </span>\u015bredniej <span class=\"_ _14\"> </span>wa\u017conej <span class=\"_ _15\"> </span>ceny <span class=\"_ _15\"> </span>nabycia <span class=\"_ _15\"> </span>oraz <span class=\"_ _14\"> </span>\u015bredniowa\u017conego rzeczywistego k<span class=\"_ _4\"></span>osztu wytw<span class=\"_ _4\"></span>orzenia. Jako <span class=\"_ _0\"></span>zapasy <span class=\"_ _f\"></span>Grupa <span class=\"_ _0\"></span>klasyfikuje <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>awaryjne <span class=\"_ _0\"></span>cz\u0119\u015bci <span class=\"_ _f\"></span>zamienne, kt\u00f3re  nie <span class=\"_ _10\"> </span>spe\u0142niaj\u0105  kryteri\u00f3w <span class=\"_ _10\"> </span>ujmowania  jako <span class=\"_ _19\"> </span>rzeczowe <span class=\"_ _10\"> </span>aktywa trwa\u0142e <span class=\"_ _d\"> </span>zgodnie <span class=\"_ _d\"> </span>z <span class=\"_ _d\"> </span>MSR <span class=\"_ _d\"> </span>16<span class=\"_ _3\"></span> <span class=\"_ _c\"> </span>pa<span class=\"_ _3\"></span>r. <span class=\"_ _d\"> </span>7 <span class=\"_ _d\"> </span>oraz <span class=\"_ _d\"> </span>zgo<span class=\"_ _3\"></span>dnie <span class=\"_ _d\"> </span>z <span class=\"_ _d\"> </span>zasadami kapitalizacji <span class=\"_ _19\"> </span>istotnych <span class=\"_ _10\"> </span>cz\u0119\u015bci <span class=\"_ _10\"> </span>sk\u0142adowych <span class=\"_ _10\"> </span>przyj\u0119tych  w <span class=\"_ _10\"> </span>zasadach rachunkowo\u015bci <span class=\"_ _1d\"> </span>Jednostk<span class=\"_ _4\"></span>i <span class=\"_ _1d\"> </span>Dominuj\u0105cej, <span class=\"_ _1d\"> </span>w <span class=\"_ _22\"> </span>kt<span class=\"_ _4\"></span>\u00f3rych <span class=\"_ _1d\"> </span>okre\u015blono warto\u015bciowy <span class=\"_ _11\"> </span>pr\u00f3g <span class=\"_ _11\"> </span>na <span class=\"_ _11\"> </span>poziomie <span class=\"_ _11\"> </span>co <span class=\"_ _15\"> </span>najmniej <span class=\"_ _11\"> </span>300 <span class=\"_ _11\"> </span>tys. <span class=\"_ _11\"> </span>PLN, <span class=\"_ _15\"> </span>dla kt\u00f3rych to <span class=\"_ _3\"></span>cz\u0119\u015bci zamiennych przeprowadza si\u0119 analiz\u0119 po<span class=\"_ _3\"></span>d k\u0105tem spe\u0142nienia <span class=\"_ _e\"> </span>kryteri\u00f3w <span class=\"_ _e\"> </span>kapitaliz<span class=\"_ _4\"></span>acji <span class=\"_ _e\"> </span>z <span class=\"_ _e\"> </span>MSR <span class=\"_ _e\"> </span>16.<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>W<span class=\"_ _3\"></span> <span class=\"_ _e\"> </span>zwi\u0105zku z <span class=\"ff3\">powy\u017cszym, <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>zapas <span class=\"_ _0\"> </span>ujmowane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _1\"> </span>w <span class=\"_ _0\"></span>szczeg\u00f3lno\u015bci <span class=\"_ _0\"> </span>awaryjne </span>cz\u0119\u015bci <span class=\"_ _1d\"> </span>zami<span class=\"_ _4\"></span>enne, <span class=\"_ _1f\"> </span>kt\u00f3rych <span class=\"_ _1f\"> </span>warto\u015b\u0107 <span class=\"_ _1d\"> </span>jest <span class=\"_ _1f\"> </span>nieistotna <span class=\"_ _1f\"> </span>b\u0105d\u017a <span class=\"_ _1d\"> </span>nie podlegaj\u0105  one <span class=\"_ _10\"> </span>wymianom <span class=\"_ _10\"> </span>w <span class=\"_ _10\"> </span>regularnych  odst\u0119pach <span class=\"_ _10\"> </span>czasu, <span class=\"_ _10\"> </span>lub kt\u00f3re, <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>ich <span class=\"_ _3\"></span>zamontowaniu, <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>zwi\u0105zku <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>awari\u0105 <span class=\"_ _3\"></span>cz\u0119\u015bci <span class=\"_ _f\"></span>zamiennej w <span class=\"_ _15\"> </span>sk\u0142adniku <span class=\"_ _15\"> </span>rzeczowych <span class=\"_ _11\"> </span>aktyw\u00f3w <span class=\"_ _15\"> </span>trwa\u0142ych, <span class=\"_ _15\"> </span>nie <span class=\"_ _15\"> </span>przyczyni\u0105 <span class=\"_ _11\"> </span>si\u0119 do<span class=\"ls0\"> <span class=\"ff3\">uzyskania <span class=\"_ _1d\"> </span>wi\u0119kszych <span class=\"_ _1d\"> </span>korzy\u015bci <span class=\"_ _22\"> </span>ek<span class=\"_ _4\"></span>onomicznych <span class=\"_ _1d\"> </span>z <span class=\"_ _1d\"> </span>dalszego </span></span>u\u017cytkowania <span class=\"_ _1d\"> </span>tego <span class=\"_ _22\"> </span>sk\u0142adnika, <span class=\"_ _1d\"> </span>od <span class=\"_ _22\"> </span>tych <span class=\"_ _22\"> </span>kt\u00f3re <span class=\"_ _22\"> </span>by\u0142y <span class=\"_ _22\"> </span>za\u0142o\u017c<span class=\"_ _4\"></span>one w <span class=\"ff3\">momencie <span class=\"_ _2c\"> </span>p<span class=\"_ _4\"></span>ocz\u0105tkow<span class=\"_ _4\"></span>ego <span class=\"_ _2c\"> </span>uj\u0119cia <span class=\"_ _2c\"> </span>sk<span class=\"_ _4\"></span>\u0142adnika <span class=\"_ _2c\"> </span>i <span class=\"_ _2a\"> </span>oddania </span>do<span class=\"ls0\"> <span class=\"ff3\">u\u017cytkowania<span class=\"_ _4\"></span>. <span class=\"_ _3\"></span>Koszty <span class=\"_ _3\"></span>takich <span class=\"_ _3\"></span>awaryjnych <span class=\"_ _3\"></span>cz\u0119\u015bci <span class=\"_ _3\"></span>zamie<span class=\"_ _4\"></span>nnych, <span class=\"_ _3\"></span>jako<span class=\"_ _4\"></span> </span></span>koszty  bie\u017c\u0105cego  utrzymania  aktyw\u00f3w,  ujmowane  s\u0105  w  wyniku w <span class=\"ff3\">momencie ich z<span class=\"_ _4\"></span>u\u017cycia.<span class=\"ff2\"> </span></span>W <span class=\"_ _13\"> </span>skonsolidowa<span class=\"_ _4\"></span>nym <span class=\"_ _13\"> </span>sprawoz<span class=\"_ _4\"></span>daniu <span class=\"_ _d\"> </span>finansowym ilo\u015b\u0107 <span class=\"_ _27\"> </span>zapas\u00f3w <span class=\"_ _27\"> </span>Grupy <span class=\"_ _39\"> </span>Kapita\u0142ow<span class=\"_ _4\"></span>ej <span class=\"_ _27\"> </span>KGHM INTERNATIONAL <span class=\"ff3\">LT<span class=\"_ _4\"></span>D. <span class=\"_ _22\"> </span>powstaj\u0105<span class=\"_ _4\"></span>cych <span class=\"_ _22\"> </span>w <span class=\"_ _22\"> </span>proc<span class=\"_ _4\"></span>esie </span>\u0142ugowania,  jest <span class=\"_ _10\"> </span>okre\u015blan<span class=\"ff2\">a  w oparciu <span class=\"_ _19\"> </span>o<span class=\"_ _3\"></span> szacowan<span class=\"_ _4\"></span>y </span>odzysk <span class=\"_ _33\"> </span>metalu <span class=\"_ _33\"> </span>z <span class=\"_ _33\"> </span>rudy. <span class=\"_ _33\"> </span>Natura <span class=\"_ _33\"> </span>procesu wyp\u0142ukiwania <span class=\"_ _2\"> </span>miedzi  z <span class=\"_ _2\"> </span>rudy  og<span class=\"_ _4\"></span>ranicza <span class=\"_ _2\"> </span>precyzyjne monitorowani<span class=\"_ _4\"></span>e <span class=\"_ _13\"> </span><span class=\"ff3\">poziomu <span class=\"_ _13\"> </span>zapas\u00f3w <span class=\"_ _d\"> </span>powstaj\u0105cych </span>w wyniku <span class=\"_ _d\"> </span>tego <span class=\"_ _13\"> </span>procesu. <span class=\"_ _13\"> </span>W <span class=\"_ _13\"> </span>kolejnych <span class=\"_ _d\"> </span>okresach<span class=\"_ _4\"></span> sprawozdawczych,<span class=\"_ _4\"></span> <span class=\"_ _26\"> </span>dokonuje <span class=\"_ _26\"> </span>si\u0119 <span class=\"_ _26\"> </span>korekty szacowanego <span class=\"_ _12\"> </span>w  danym <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>kresie <span class=\"_ _2\"> </span>sprawozdawczym odzysku <span class=\"_ _c\"> </span>miedzi <span class=\"_ _14\"> </span>z <span class=\"_ _c\"> </span><span class=\"ff3\">\u0142<span class=\"_ _3\"></span>ugowan<span class=\"_ _4\"></span>ej <span class=\"_ _14\"> </span>rudy <span class=\"_ _c\"> </span>do <span class=\"_ _d\"> </span>poziomu<span class=\"_ _4\"></span> </span>produkcji osi\u0105<span class=\"_ _4\"></span>gni\u0119tej w<span class=\"ff2\"> kolejnym<span class=\"_ _4\"></span> okresie. </span>Na <span class=\"_ _15\"> </span>dzie\u0144 <span class=\"_ _14\"> </span>31 <span class=\"_ _15\"> </span>grudnia <span class=\"_ _15\"> </span>20<span class=\"ff2 lse\">23<span class=\"ls0\"> <span class=\"_ _14\"> </span></span></span>r. <span class=\"_ _15\"> </span>warto\u015b\u0107 <span class=\"_ _14\"> </span>zapas\u00f3w ustalona <span class=\"_ _d\"> </span>prowizorycznie <span class=\"_ _13\"> </span><span class=\"ff3\">wynios\u0142a</span> <span class=\"_ _13\"> </span><span class=\"lse\">25</span> <span class=\"_ _13\"> </span>mln <span class=\"_ _13\"> </span>PLN (na <span class=\"lse\">31</span> grudnia <span class=\"lse\">2022</span> <span class=\"_ _4\"></span>r<span class=\"lsd\">. <span class=\"lse\">38</span></span> mln PLN). Grupa <span class=\"_ _c\"> </span>dokonuje <span class=\"_ _c\"> </span><span class=\"ff3\">wyceny <span class=\"_ _c\"> </span>zapas\u00f3w <span class=\"_ _c\"> </span>na <span class=\"_ _d\"> </span>poziomi<span class=\"_ _4\"></span>e </span>kosztu <span class=\"_ _22\"> </span>wytw<span class=\"_ _4\"></span>orzenia, <span class=\"_ _1d\"> </span>nie <span class=\"_ _22\"> </span>wy\u017cszym <span class=\"_ _22\"> </span>jednak <span class=\"_ _1d\"> </span>od warto\u015bci <span class=\"_ _22\"> </span>netto <span class=\"_ _22\"> </span>mo\u017cliwej <span class=\"_ _22\"> </span>do <span class=\"_ _22\"> </span>uzyskania. <span class=\"_ _2f\"> </span>Cen\u0119<span class=\"_ _4\"></span> sprzeda\u017cy <span class=\"_ _14\"> </span>netto <span class=\"_ _c\"> </span>dla <span class=\"_ _c\"> </span>miedzi <span class=\"_ _c\"> </span>na <span class=\"_ _c\"> </span>dzie\u0144 <span class=\"_ _c\"> </span>ko\u0144cz\u0105cy okres <span class=\"_ _2\"> </span>sprawozdawczy <span class=\"_ _1\"> </span>G<span class=\"_ _3\"></span>rupa <span class=\"_ _1\"> </span>ustala <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>podstawie notowa\u0144 <span class=\"_ _3\"></span>cen <span class=\"_ _3\"></span>metalu <span class=\"_ _3\"></span>wg <span class=\"_ _3\"></span>krzywej <span class=\"_ _3\"></span>terminowej <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>LME (Londy<span class=\"ff3\">\u0144skiej <span class=\"_ _0\"></span>Gie\u0142dy <span class=\"_ _0\"></span>Metali) <span class=\"_ _0\"> </span>ustalonej <span class=\"_ _0\"></span>dla <span class=\"_ _0\"> </span>miesi\u0119cy, </span>w <span class=\"_ _2\"> </span>kt\u00f3<span class=\"_ _3\"></span>rych <span class=\"_ _2\"> </span>b\u0119dzie <span class=\"_ _2\"> </span>nast\u0119powa\u0142a <span class=\"_ _2\"> </span>sprzeda\u017c <span class=\"_ _12\"> </span>zapas\u00f3w miedzi.<span class=\"fs3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "<div class=\"c w42 h4b gs1495\"><div class=\"t m0 x5 h18 yf30 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y1b5 ff4 fs6 fc2 sc0 ls0 ws0\">Rzeczowe i <span class=\"_ _4\"></span>niematerialne <span class=\"_ _4\"></span>aktywa g\u00f3rnic<span class=\"_ _4\"></span>ze i hutni<span class=\"_ _4\"></span>cze<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w2d7 h90 gs1496\"><div class=\"t m0 x53 h6 ybf4 ff4 fs4 fc2 sc0 ls0 ws0\">Rzeczowe aktywa trwa\u0142e<span class=\"ff1\"> </span></div></div><div class=\"c w2d8 h90 gs1497\"><div class=\"t m0 x3f h6 ybf4 ff4 fs4 fc2 sc0 ls0 ws0\">Warto\u015bci niematerialne<span class=\"ff1\"> </span></div></div><div class=\"c wf1 h1be gs1498\"><div class=\"t m0 x11 h6 y741 ff1 fs4 fc2 sc0 ls0 ws0\">Budynki, budowle i </div><div class=\"t m0 x23 h6 y484 ff1 fs4 fc2 sc0 ls0 ws0\">grunty </div></div><div class=\"c w2d9 h1be gs1499\"><div class=\"t m0 x5b h6 yf35 ff4 fs4 fc2 sc0 ls0 ws0\">Urz\u0105dzenia </div><div class=\"t m0 x84 h6 yf36 ff1 fs4 fc2 sc0 ls0 ws0\">techniczne, </div><div class=\"t m0 x75 h6 y35e ff4 fs4 fc2 sc0 ls0 ws0\">maszyny, \u015brodki </div><div class=\"t m0 x100 h6 y3c ff1 fs4 fc2 sc0 ls0 ws0\">transportu i inne </div><div class=\"t m0 x49 h6 y31 ff4 fs4 fc2 sc0 ls0 ws0\">\u015brodki trwa\u0142e<span class=\"ff1\"> </span></div></div><div class=\"c w2da h1be gs149a\"><div class=\"t m0 x100 h6 y741 ff4 fs4 fc2 sc0 ls0 ws0\">\u015arodki trwa\u0142e w </div><div class=\"t m0 x17 h6 y484 ff1 fs4 fc2 sc0 ls0 ws0\">budowie </div></div><div class=\"c w2db h1be gs149b\"><div class=\"t m0 x100 h6 y35e ff1 fs4 fc2 sc0 ls0 ws0\">Prawa do wody </div></div><div class=\"c w2dc h1be gs149c\"><div class=\"t m0 x19 h6 y778 ff4 fs4 fc2 sc0 ls0 ws0\">Aktywa z tytu\u0142u </div><div class=\"t m0 x67 h6 y741 ff1 fs4 fc2 sc0 ls0 ws0\">poszukiwania i </div><div class=\"t m0 x16 h6 y484 ff4 fs4 fc2 sc0 ls0 ws0\">oceny zasob\u00f3w </div><div class=\"t m0 x21 h6 y3b ff1 fs4 fc2 sc0 ls0 ws0\">mineralnych </div></div><div class=\"c we8 h1be gs149d\"><div class=\"t m0 x84 h6 y35e ff4 fs4 fc2 sc0 ls0 ws0\">Pozosta\u0142e<span class=\"ff1\"> </span></div></div><div class=\"c w33 h1be gs149e\"><div class=\"t m0 x23 h6 y35e ff1 fs4 fc2 sc0 ls0 ws0\">Razem </div></div><div class=\"c w2d6 h15 gs149f\"><div class=\"t m0 x11 h6 y172 ff1 fs4 fc2 sc0 ls0 ws0\">Stan na 01.01.2022 </div></div><div class=\"c w2d6 h3a gs14a0\"><div class=\"t m0 x11 h6 y58 ff3 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 brutto<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h3a gs14a1\"><div class=\"t m0 x1a h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">21 852 </div></div><div class=\"c w2d9 h3a gs14a2\"><div class=\"t m0 x3e h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">16 851 </div></div><div class=\"c w2da h3a gs14a3\"><div class=\"t m0 x3e h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">5 791 </div></div><div class=\"c w2db h3a gs14a4\"><div class=\"t m0 xab h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">253</span> </div></div><div class=\"c w2dc h3a gs14a5\"><div class=\"t m0 x24 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">3 095 </div></div><div class=\"c we8 h3a gs14a6\"><div class=\"t m0 x24 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">1 295 </div></div><div class=\"c w33 h3a gs14a7\"><div class=\"t m0 x1a h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">49 137 </div></div><div class=\"c w2d6 h15 gs14a8\"><div class=\"t m0 x11 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">Umorzenie </div></div><div class=\"c wf1 h15 gs14a9\"><div class=\"t m0 x18 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">(10 438) </div></div><div class=\"c w2d9 h15 gs14aa\"><div class=\"t m0 x3e h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">(8 859) </div></div><div class=\"c w2da h15 gs14ab\"><div class=\"t m0 x3f h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2db h15 gs14ac\"><div class=\"t m0 x6d h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h15 gs14ad\"><div class=\"t m0 x4b h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h15 gs14ae\"><div class=\"t m0 x24 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">( 333) </div></div><div class=\"c w33 h15 gs14af\"><div class=\"t m0 x68 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">(19 630) </div></div><div class=\"c w2d6 h7a gs14b0\"><div class=\"t m0 x11 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">Odpisy z tytu\u0142u utraty warto\u015bci<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h7a gs14b1\"><div class=\"t m0 x1a h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(2 766) </div></div><div class=\"c w2d9 h7a gs14b2\"><div class=\"t m0 x1c h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 806) </div></div><div class=\"c w2da h7a gs14b3\"><div class=\"t m0 x1c h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 61) </div></div><div class=\"c w2db h7a gs14b4\"><div class=\"t m0 x24 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 186) </div></div><div class=\"c w2dc h7a gs14b5\"><div class=\"t m0 x23 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(1 664) </div></div><div class=\"c we8 h7a gs14b6\"><div class=\"t m0 xab h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 25) </div></div><div class=\"c w33 h7a gs14b7\"><div class=\"t m0 x81 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">(5 508) </div></div><div class=\"c w2d6 h7a gs14b8\"><div class=\"t m0 x11 h6 yf7 ff4 fs4 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 ksi\u0119gowa netto, z tego:<span class=\"ff1\"> </span></div></div><div class=\"c wf1 h7a gs14b9\"><div class=\"t m0 x3e h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">8 648 </div></div><div class=\"c w2d9 h7a gs14ba\"><div class=\"t m0 x1c h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">7 186 </div></div><div class=\"c w2da h7a gs14bb\"><div class=\"t m0 x3e h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">5 730 </div></div><div class=\"c w2db h7a gs14bc\"><div class=\"t m0 x6f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">67</span> </div></div><div class=\"c w2dc h7a gs14bd\"><div class=\"t m0 x24 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">1 431 </div></div><div class=\"c we8 h7a gs14be\"><div class=\"t m0 xab h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">937</span> </div></div><div class=\"c w33 h7a gs14bf\"><div class=\"t m0 x1a h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">23 999 </div></div><div class=\"c w2d6 h90 gs14c0\"><div class=\"t m0 x26 h6 y4cb ff3 fs4 fc0 sc0 ls0 ws0\">\u015brodki trwa\u0142e w\u0142asne i warto\u015bci niematerialne, z tego:<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h90 gs14c1\"><div class=\"t m0 x3e h6 y4cb ff1 fs4 fc0 sc0 ls0 ws0\">8 191 </div></div><div class=\"c w2d9 h90 gs14c2\"><div class=\"t m0 x1c h6 y4cb ff1 fs4 fc0 sc0 ls0 ws0\">7 152 </div></div><div class=\"c w2da h90 gs14c3\"><div class=\"t m0 x3e h6 y4cb ff1 fs4 fc0 sc0 ls0 ws0\">5 730 </div></div><div class=\"c w2db h90 gs14c4\"><div class=\"t m0 x6f h6 y4cb ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">67</span> </div></div><div class=\"c w2dc h90 gs14c5\"><div class=\"t m0 x24 h6 y4cb ff1 fs4 fc0 sc0 ls0 ws0\">1 431 </div></div><div class=\"c we8 h90 gs14c6\"><div class=\"t m0 xab h6 y4cb ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">937</span> </div></div><div class=\"c w33 h90 gs14c7\"><div class=\"t m0 x1a h6 y4cb ff1 fs4 fc0 sc0 ls0 ws0\">23 508 </div></div><div class=\"c w2d6 h9e gs14c8\"><div class=\"t m0 x26 h6 y6b ff2 fs4 fc0 sc0 ls0 ws0\">   <span class=\"ff3\">wykazane w ramach aktyw\u00f3w przeznaczonych do sprzeda\u017cy </span> </div><div class=\"t m0 x11 h6 y486 ff2 fs4 fc0 sc0 ls0 ws0\">   (grupa zbycia) </div></div><div class=\"c wf1 h9e gs14c9\"><div class=\"t m0 x3f h6 y129 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d9 h9e gs14ca\"><div class=\"t m0 x2f h6 y129 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2da h9e gs14cb\"><div class=\"t m0 x3f h6 y129 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2db h9e gs14cc\"><div class=\"t m0 x6d h6 y129 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h9e gs14cd\"><div class=\"t m0 x3c h6 y129 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">119</span> </div></div><div class=\"c we8 h9e gs14ce\"><div class=\"t m0 x4b h6 y129 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w33 h9e gs14cf\"><div class=\"t m0 x1c h6 y129 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">119</span> </div></div><div class=\"c w2d6 h9e gs14d0\"><div class=\"t m0 x26 h6 yfc ff2 fs4 fc0 sc0 ls0 ws0\">   <span class=\"ff3\">wykazane jako \u201erze</span>czowe i niematerialne aktywa  </div><div class=\"t m0 x11 h6 ye0 ff2 fs4 fc0 sc0 ls0 ws0\">   <span class=\"ff3\">g\u00f3rnicze i hutnicze\"</span> </div></div><div class=\"c wf1 h9e gs14d1\"><div class=\"t m0 x3e h6 y1a0 ff2 fs4 fc0 sc0 ls0 ws0\">8 191 </div></div><div class=\"c w2d9 h9e gs14d2\"><div class=\"t m0 x1c h6 y1a0 ff2 fs4 fc0 sc0 ls0 ws0\">7 152 </div></div><div class=\"c w2da h9e gs14d3\"><div class=\"t m0 x3e h6 y1a0 ff2 fs4 fc0 sc0 ls0 ws0\">5 730 </div></div><div class=\"c w2db h9e gs14d4\"><div class=\"t m0 x6f h6 y1a0 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">67</span> </div></div><div class=\"c w2dc h9e gs14d5\"><div class=\"t m0 x24 h6 y1a0 ff2 fs4 fc0 sc0 ls0 ws0\">1 312 </div></div><div class=\"c we8 h9e gs14d6\"><div class=\"t m0 xab h6 y1a0 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">937</span> </div></div><div class=\"c w33 h9e gs14d7\"><div class=\"t m0 x1a h6 y1a0 ff2 fs4 fc0 sc0 ls0 ws0\">23 389 </div></div><div class=\"c w2d6 h15 gs14d8\"><div class=\"t m0 x26 h6 y58 ff3 fs4 fc0 sc0 ls0 ws0\">\u015brodki trwa\u0142e w leasingu (prawo do u\u017cytkowania)<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h15 gs14d9\"><div class=\"t m0 x1c h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">457</span> </div></div><div class=\"c w2d9 h15 gs14da\"><div class=\"t m0 x6d h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">34</span> </div></div><div class=\"c w2da h15 gs14db\"><div class=\"t m0 x3f h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2db h15 gs14dc\"><div class=\"t m0 x6d h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h15 gs14dd\"><div class=\"t m0 x4b h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h15 gs14de\"><div class=\"t m0 x4b h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w33 h15 gs14df\"><div class=\"t m0 x1c h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">491</span> </div></div><div class=\"c w2d6 h7a gs14e0\"><div class=\"t m0 x11 h6 yf7 ff1 fs4 fc2 sc0 ls0 ws0\">Zmiany w roku 2022 netto </div></div><div class=\"c w2d6 h79 gs14e1\"><div class=\"t m0 x11 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">Rozliczenie \u015brodk\u00f3w trwa\u0142ych w budowie<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h79 gs14e2\"><div class=\"t m0 x1c h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">691</span> </div></div><div class=\"c w2d9 h79 gs14e3\"><div class=\"t m0 x1c h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">1 750 </div></div><div class=\"c w2da h79 gs14e4\"><div class=\"t m0 x1a h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(2 441) </div></div><div class=\"c w2db h79 gs14e5\"><div class=\"t m0 x6d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h79 gs14e6\"><div class=\"t m0 x4b h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h79 gs14e7\"><div class=\"t m0 x4b h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w33 h79 gs14e8\"><div class=\"t m0 x3f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d6 h7a gs14e9\"><div class=\"t m0 x11 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">Zakup  </div></div><div class=\"c wf1 h7a gs14ea\"><div class=\"t m0 x3f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d9 h7a gs14eb\"><div class=\"t m0 x2f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2da h7a gs14ec\"><div class=\"t m0 x3e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">1 901 </div></div><div class=\"c w2db h7a gs14ed\"><div class=\"t m0 x1d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> 4 </div></div><div class=\"c w2dc h7a gs14ee\"><div class=\"t m0 x3c h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">114</span> </div></div><div class=\"c we8 h7a gs14ef\"><div class=\"t m0 x6f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">18</span> </div></div><div class=\"c w33 h7a gs14f0\"><div class=\"t m0 x1f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">2 037 </div></div><div class=\"c w2d6 h79 gs14f1\"><div class=\"t m0 x11 h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">Leasing - <span class=\"ff3\">nowe umowy, modyfikacje um\u00f3w</span> </div></div><div class=\"c wf1 h79 gs14f2\"><div class=\"t m0 x1c h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">133</span> </div></div><div class=\"c w2d9 h79 gs14f3\"><div class=\"t m0 x6d h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">12</span> </div></div><div class=\"c w2da h79 gs14f4\"><div class=\"t m0 x3f h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2db h79 gs14f5\"><div class=\"t m0 x6d h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h79 gs14f6\"><div class=\"t m0 x4b h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h79 gs14f7\"><div class=\"t m0 x4b h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w33 h79 gs14f8\"><div class=\"t m0 x1c h6 y179 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">145</span> </div></div><div class=\"c w2d6 h79 gs14f9\"><div class=\"t m0 x11 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">Koszty usuwania nadk\u0142adu w kopalniach odkrywkowych<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h79 gs14fa\"><div class=\"t m0 x1c h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">367</span> </div></div><div class=\"c w2d9 h79 gs14fb\"><div class=\"t m0 x2f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2da h79 gs14fc\"><div class=\"t m0 x3f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2db h79 gs14fd\"><div class=\"t m0 x6d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h79 gs14fe\"><div class=\"t m0 x4b h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h79 gs14ff\"><div class=\"t m0 x4b h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w33 h79 gs1500\"><div class=\"t m0 x1c h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">367</span> </div></div><div class=\"c w2d6 h8c gs1501\"><div class=\"t m0 x11 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">Wytworzenie we w\u0142asnym zakresie<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h8c gs1502\"><div class=\"t m0 x3f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d9 h8c gs1503\"><div class=\"t m0 x2f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2da h8c gs1504\"><div class=\"t m0 x3e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">1 027 </div></div><div class=\"c w2db h8c gs1505\"><div class=\"t m0 x6d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h8c gs1506\"><div class=\"t m0 x6f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">68</span> </div></div><div class=\"c we8 h8c gs1507\"><div class=\"t m0 x1d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w33 h8c gs1508\"><div class=\"t m0 x1f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">1 097 </div></div><div class=\"c w2d6 h79 gs1509\"><div class=\"t m0 x11 h6 y179 ff3 fs4 fc0 sc0 ls0 ws0\">Kwota aktywowanych koszt\u00f3w finansowania zewn\u0119trznego<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h79 gs150a\"><div class=\"t m0 x3f h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d9 h79 gs150b\"><div class=\"t m0 x2f h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2da h79 gs150c\"><div class=\"t m0 x1c h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">182</span> </div></div><div class=\"c w2db h79 gs150d\"><div class=\"t m0 x6d h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h79 gs150e\"><div class=\"t m0 x6f h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">42</span> </div></div><div class=\"c we8 h79 gs150f\"><div class=\"t m0 x1d h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w33 h79 gs1510\"><div class=\"t m0 x1c h6 y179 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">226</span> </div></div><div class=\"c w188 h50 gs1511\"><div class=\"t m0 x11 h6 yf6 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 9.4 </div></div><div class=\"c w2d6 h50 gs1512\"><div class=\"t m0 x11 h6 yf9 ff2 fs4 fc0 sc0 ls0 ws0\">Zmiana stanu <span class=\"ff3\">wysoko\u015bci  rezerwy na koszty likwidacji zak\u0142ad\u00f3w </span></div><div class=\"t m0 x11 h6 y36 ff3 fs4 fc0 sc0 ls0 ws0\">g\u00f3rniczych i sk\u0142adowisk odpad\u00f3w<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h50 gs1513\"><div class=\"t m0 x1c h6 yf6 ff2 fs4 fc0 sc0 ls0 ws0\">( 42) </div></div><div class=\"c w2d9 h50 gs1514\"><div class=\"t m0 x2f h6 yf6 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2da h50 gs1515\"><div class=\"t m0 x3f h6 yf6 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2db h50 gs1516\"><div class=\"t m0 x6d h6 yf6 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h50 gs1517\"><div class=\"t m0 x4b h6 yf6 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h50 gs1518\"><div class=\"t m0 x4b h6 yf6 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w33 h50 gs1519\"><div class=\"t m0 x1c h6 yf6 ff1 fs4 fc0 sc0 ls0 ws0\">( 42) </div></div><div class=\"c w188 h7a gs151a\"><div class=\"t m0 x11 h6 yf7 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.1 </div></div><div class=\"c w2d6 h7a gs151b\"><div class=\"t m0 x11 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">Amortyzacja, z tego: </div></div><div class=\"c wf1 h7a gs151c\"><div class=\"t m0 x3e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 784) </div></div><div class=\"c w2d9 h7a gs151d\"><div class=\"t m0 x3e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(1 239) </div></div><div class=\"c w2da h7a gs151e\"><div class=\"t m0 x3f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2db h7a gs151f\"><div class=\"t m0 x6d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h7a gs1520\"><div class=\"t m0 x4b h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h7a gs1521\"><div class=\"t m0 xab h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 20) </div></div><div class=\"c w33 h7a gs1522\"><div class=\"t m0 x81 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">(2 043) </div></div><div class=\"c w2d6 h79 gs1523\"><div class=\"t m0 x26 h6 y179 ff3 fs4 fc0 sc0 ls0 ws0\">dot. \u015brodk\u00f3w trwa\u0142ych w\u0142asnych i warto\u015bci <span class=\"ff2\">niematerialnych </span></div></div><div class=\"c wf1 h79 gs1524\"><div class=\"t m0 x3e h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">( 756) </div></div><div class=\"c w2d9 h79 gs1525\"><div class=\"t m0 x3e h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">(1 230) </div></div><div class=\"c w2da h79 gs1526\"><div class=\"t m0 x3f h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2db h79 gs1527\"><div class=\"t m0 x6d h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h79 gs1528\"><div class=\"t m0 x4b h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h79 gs1529\"><div class=\"t m0 xab h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">( 20) </div></div><div class=\"c w33 h79 gs152a\"><div class=\"t m0 x81 h6 y179 ff1 fs4 fc0 sc0 ls0 ws0\">(2 006) </div></div><div class=\"c w2d6 h79 gs152b\"><div class=\"t m0 x26 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">dot. \u015brodk\u00f3w trwa\u0142ych w leasingu (prawa do u\u017cytkowania)<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h79 gs152c\"><div class=\"t m0 x1c h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 28) </div></div><div class=\"c w2d9 h79 gs152d\"><div class=\"t m0 x33 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 9) </div></div><div class=\"c w2da h79 gs152e\"><div class=\"t m0 x3f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2db h79 gs152f\"><div class=\"t m0 x6d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h79 gs1530\"><div class=\"t m0 x4b h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h79 gs1531\"><div class=\"t m0 x4b h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w33 h79 gs1532\"><div class=\"t m0 x1c h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">( 37) </div></div><div class=\"c w188 h7a gs1533\"><div class=\"t m0 x11 h6 yf7 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.4 </div></div><div class=\"c w2d6 h7a gs1534\"><div class=\"t m0 x11 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">(Utworzenie)/ odwr\u00f3cenie odpis\u00f3w z tytu\u0142u utraty warto\u015bci <span class=\"ff2\"> </span></div></div><div class=\"c wf1 h7a gs1535\"><div class=\"t m0 x3f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d9 h7a gs1536\"><div class=\"t m0 x33 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 7) </div></div><div class=\"c w2da h7a gs1537\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 6) </div></div><div class=\"c w2db h7a gs1538\"><div class=\"t m0 x6d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h7a gs1539\"><div class=\"t m0 x3c h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 55) </div></div><div class=\"c we8 h7a gs153a\"><div class=\"t m0 x6f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 2) </div></div><div class=\"c w33 h7a gs153b\"><div class=\"t m0 x1c h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">( 70) </div></div><div class=\"c w2d6 h79 gs153c\"><div class=\"t m0 x26 h6 y179 ff3 fs4 fc0 sc0 ls0 ws0\">dot. \u015brodk\u00f3w trwa\u0142ych w\u0142asnych i warto\u015bci niematerialnych<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h79 gs153d\"><div class=\"t m0 x3f h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d9 h79 gs153e\"><div class=\"t m0 x33 h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">( 7) </div></div><div class=\"c w2da h79 gs153f\"><div class=\"t m0 x9e h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">( 6) </div></div><div class=\"c w2db h79 gs1540\"><div class=\"t m0 x6d h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h79 gs1541\"><div class=\"t m0 x3c h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">( 55) </div></div><div class=\"c we8 h79 gs1542\"><div class=\"t m0 x6f h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">( 2) </div></div><div class=\"c w33 h79 gs1543\"><div class=\"t m0 x1c h6 y179 ff1 fs4 fc0 sc0 ls0 ws0\">( 70) </div></div><div class=\"c w2d6 h79 gs1544\"><div class=\"t m0 x26 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">dot. \u015brodk\u00f3w trwa\u0142ych w leasingu (prawa do u\u017cytkowania)<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h79 gs1545\"><div class=\"t m0 x3f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d9 h79 gs1546\"><div class=\"t m0 x2f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2da h79 gs1547\"><div class=\"t m0 x3f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2db h79 gs1548\"><div class=\"t m0 x6d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h79 gs1549\"><div class=\"t m0 x4b h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h79 gs154a\"><div class=\"t m0 x4b h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w33 h79 gs154b\"><div class=\"t m0 x3f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d6 h35 gs154c\"><div class=\"t m0 x11 h6 yfc ff3 fs4 fc0 sc0 ls0 ws0\">R\u00f3\u017cnice kursowe z przeliczenia sprawozda\u0144 jednostek <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h6 y486 ff3 fs4 fc0 sc0 ls0 ws0\">o walucie funkcjonalnej innej ni\u017c PLN<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h35 gs154d\"><div class=\"t m0 x9e h6 y129 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">77</span> </div></div><div class=\"c w2d9 h35 gs154e\"><div class=\"t m0 x6d h6 y129 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">51</span> </div></div><div class=\"c w2da h35 gs154f\"><div class=\"t m0 x9e h6 y129 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">40</span> </div></div><div class=\"c w2db h35 gs1550\"><div class=\"t m0 x1d h6 y129 ff2 fs4 fc0 sc0 ls0 ws0\"> 6 </div></div><div class=\"c w2dc h35 gs1551\"><div class=\"t m0 x3c h6 y129 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">108</span> </div></div><div class=\"c we8 h35 gs1552\"><div class=\"t m0 x1d h6 y129 ff2 fs4 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w33 h35 gs1553\"><div class=\"t m0 x1c h6 y129 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">284</span> </div></div><div class=\"c w2d6 h15 gs1554\"><div class=\"t m0 x11 h6 y172 ff3 fs4 fc0 sc0 ls0 ws0\">Likwidacja, sprzeda\u017c, darowizny i nieodp\u0142atne przekazanie<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h15 gs1555\"><div class=\"t m0 x9e h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">( 5) </div></div><div class=\"c w2d9 h15 gs1556\"><div class=\"t m0 x42 h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">( 40) </div></div><div class=\"c w2da h15 gs1557\"><div class=\"t m0 x1c h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">( 19) </div></div><div class=\"c w2db h15 gs1558\"><div class=\"t m0 x6d h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h15 gs1559\"><div class=\"t m0 x4b h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h15 gs155a\"><div class=\"t m0 x6f h6 y172 ff2 fs4 fc0 sc0 ls0 ws0\">( 5) </div></div><div class=\"c w33 h15 gs155b\"><div class=\"t m0 x1c h6 y172 ff1 fs4 fc0 sc0 ls0 ws0\">( 69) </div></div><div class=\"c w2d6 h50 gs155c\"><div class=\"t m0 x11 h6 yf9 ff2 fs4 fc0 sc0 ls0 ws0\">Rozliczenie ze <span class=\"ff3\">\u015brodk\u00f3w trwa\u0142ych w budowie na warto\u015bci </span></div><div class=\"t m0 x11 h6 y36 ff2 fs4 fc0 sc0 ls0 ws0\">niematerialne </div></div><div class=\"c wf1 h50 gs155d\"><div class=\"t m0 x3f h6 yf6 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d9 h50 gs155e\"><div class=\"t m0 x2f h6 yf6 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2da h50 gs155f\"><div class=\"t m0 x1c h6 yf6 ff2 fs4 fc0 sc0 ls0 ws0\">( 38) </div></div><div class=\"c w2db h50 gs1560\"><div class=\"t m0 x6d h6 yf6 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h50 gs1561\"><div class=\"t m0 x4b h6 yf6 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h50 gs1562\"><div class=\"t m0 x4b h6 yf6 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w33 h50 gs1563\"><div class=\"t m0 x1c h6 yf6 ff1 fs4 fc0 sc0 ls0 ws0\">( 38) </div></div><div class=\"c w2d6 h15 gs1564\"><div class=\"t m0 x11 h6 y58 ff3 fs4 fc0 sc0 ls0 ws0\">Stan na dzie\u0144 utraty kontroli nad jednostk\u0105 zale\u017cn\u0105<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h15 gs1565\"><div class=\"t m0 x3f h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d9 h15 gs1566\"><div class=\"t m0 x2f h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2da h15 gs1567\"><div class=\"t m0 x3f h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2db h15 gs1568\"><div class=\"t m0 x6d h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h15 gs1569\"><div class=\"t m0 x24 h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">( 125) </div></div><div class=\"c we8 h15 gs156a\"><div class=\"t m0 x4b h6 y58 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w33 h15 gs156b\"><div class=\"t m0 x3e h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">( 125) </div></div><div class=\"c w2d6 h9e gs156c\"><div class=\"t m0 x11 h6 yfc ff3 fs4 fc0 sc0 ls0 ws0\">Przesuni\u0119cie z rzeczowych aktyw\u00f3w g\u00f3rniczych i hutniczych na </div><div class=\"t m0 x11 h6 ye0 ff3 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142e aktywa rzeczowe<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h9e gs156d\"><div class=\"t m0 x3f h6 y1a0 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d9 h9e gs156e\"><div class=\"t m0 x2f h6 y1a0 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2da h9e gs156f\"><div class=\"t m0 x3e h6 y1a0 ff2 fs4 fc0 sc0 ls0 ws0\">( 197) </div></div><div class=\"c w2db h9e gs1570\"><div class=\"t m0 x6d h6 y1a0 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h9e gs1571\"><div class=\"t m0 x4b h6 y1a0 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h9e gs1572\"><div class=\"t m0 x4b h6 y1a0 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w33 h9e gs1573\"><div class=\"t m0 x3e h6 y1a0 ff1 fs4 fc0 sc0 ls0 ws0\">( 197) </div></div><div class=\"c w2d6 h79 gs1574\"><div class=\"t m0 x11 h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">Inne zmiany </div></div><div class=\"c wf1 h79 gs1575\"><div class=\"t m0 x9e h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">( 3) </div></div><div class=\"c w2d9 h79 gs1576\"><div class=\"t m0 x42 h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">( 24) </div></div><div class=\"c w2da h79 gs1577\"><div class=\"t m0 x1c h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">( 56) </div></div><div class=\"c w2db h79 gs1578\"><div class=\"t m0 x6f h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">( 4) </div></div><div class=\"c w2dc h79 gs1579\"><div class=\"t m0 x6f h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">94</span> </div></div><div class=\"c we8 h79 gs157a\"><div class=\"t m0 x6f h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">88</span> </div></div><div class=\"c w33 h79 gs157b\"><div class=\"t m0 x9e h6 y179 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">95</span> </div></div><div class=\"c w2d6 h79 gs157d\"><div class=\"t m0 x11 h6 yf7 ff1 fs4 fc2 sc0 ls0 ws0\">Stan na 31.12.2022 </div></div><div class=\"c w2d6 h7a gs157e\"><div class=\"t m0 x11 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107<span class=\"ff2\"> brutto </span></div></div><div class=\"c wf1 h7a gs157f\"><div class=\"t m0 x1a h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">23 383 </div></div><div class=\"c w2d9 h7a gs1580\"><div class=\"t m0 x3e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">17 466 </div></div><div class=\"c w2da h7a gs1581\"><div class=\"t m0 x3e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">6 147 </div></div><div class=\"c w2db h7a gs1582\"><div class=\"t m0 xab h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">274</span> </div></div><div class=\"c w2dc h7a gs1583\"><div class=\"t m0 x24 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">3 480 </div></div><div class=\"c we8 h7a gs1584\"><div class=\"t m0 x24 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">1 411 </div></div><div class=\"c w33 h7a gs1585\"><div class=\"t m0 x1a h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">52 161 </div></div><div class=\"c w2d6 h7e gs1586\"><div class=\"t m0 x11 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">Umorzenie </div></div><div class=\"c wf1 h7e gs1587\"><div class=\"t m0 x18 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(11 463) </div></div><div class=\"c w2d9 h7e gs1588\"><div class=\"t m0 x3e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(9 449) </div></div><div class=\"c w2da h7e gs1589\"><div class=\"t m0 x3f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2db h7e gs158a\"><div class=\"t m0 x6d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h7e gs158b\"><div class=\"t m0 x4b h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h7e gs158c\"><div class=\"t m0 x24 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 362) </div></div><div class=\"c w33 h7e gs158d\"><div class=\"t m0 x68 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">(21 274) </div></div><div class=\"c w2d6 h7a gs158e\"><div class=\"t m0 x11 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">Odpisy z tytu\u0142u utraty warto\u015bci<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h7a gs158f\"><div class=\"t m0 x1a h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(2 838) </div></div><div class=\"c w2d9 h7a gs1590\"><div class=\"t m0 x1c h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 328) </div></div><div class=\"c w2da h7a gs1591\"><div class=\"t m0 x1c h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 24) </div></div><div class=\"c w2db h7a gs1592\"><div class=\"t m0 x24 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 201) </div></div><div class=\"c w2dc h7a gs1593\"><div class=\"t m0 x23 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(1 803) </div></div><div class=\"c we8 h7a gs1594\"><div class=\"t m0 xab h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 27) </div></div><div class=\"c w33 h7a gs1595\"><div class=\"t m0 x81 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">(5 221) </div></div><div class=\"c w2d6 h12 gs1596\"><div class=\"t m0 x11 h6 y486 ff4 fs4 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 ksi\u0119gowa netto, z tego:<span class=\"ff1\"> </span></div></div><div class=\"c wf1 h12 gs1597\"><div class=\"t m0 x3e h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">9 082 </div></div><div class=\"c w2d9 h12 gs1598\"><div class=\"t m0 x1c h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">7 689 </div></div><div class=\"c w2da h12 gs1599\"><div class=\"t m0 x3e h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">6 123 </div></div><div class=\"c w2db h12 gs159a\"><div class=\"t m0 x6f h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">73</span> </div></div><div class=\"c w2dc h12 gs159b\"><div class=\"t m0 x24 h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">1 677 </div></div><div class=\"c we8 h12 gs159c\"><div class=\"t m0 x24 h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">1 022 </div></div><div class=\"c w33 h12 gs159d\"><div class=\"t m0 x1a h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">25 666 </div></div><div class=\"c w2d6 h12 gs159e\"><div class=\"t m0 x26 h6 y486 ff3 fs4 fc0 sc0 ls0 ws0\">\u015brodki trwa\u0142e w\u0142asne i warto\u015bci niematerialne<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h12 gs159f\"><div class=\"t m0 x3e h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">8 521 </div></div><div class=\"c w2d9 h12 gs15a0\"><div class=\"t m0 x1c h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">7 652 </div></div><div class=\"c w2da h12 gs15a1\"><div class=\"t m0 x3e h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">6 123 </div></div><div class=\"c w2db h12 gs15a2\"><div class=\"t m0 x6f h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">73</span> </div></div><div class=\"c w2dc h12 gs15a3\"><div class=\"t m0 x24 h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">1 677 </div></div><div class=\"c we8 h12 gs15a4\"><div class=\"t m0 x24 h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">1 022 </div></div><div class=\"c w33 h12 gs15a5\"><div class=\"t m0 x1a h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">25 068 </div></div><div class=\"c w2d6 h15 gs15a6\"><div class=\"t m0 x26 h6 y58 ff3 fs4 fc0 sc0 ls0 ws0\">\u015brodki trwa\u0142e w leasingu (prawo do u\u017cytkowania)<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h15 gs15a7\"><div class=\"t m0 x1c h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">561</span> </div></div><div class=\"c w2d9 h15 gs15a8\"><div class=\"t m0 x6d h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">37</span> </div></div><div class=\"c w2da h15 gs15a9\"><div class=\"t m0 x3f h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2db h15 gs15aa\"><div class=\"t m0 x6d h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2dc h15 gs15ab\"><div class=\"t m0 x4b h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h15 gs15ac\"><div class=\"t m0 x4b h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w33 h15 gs15ad\"><div class=\"t m0 x1c h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">598</span> </div></div><div class=\"c w2de h79 gs15af\"><div class=\"t m0 x11 h6 yf7 ff1 fs4 fc2 sc0 ls0 ws0\">Stan na 31.12.2022 </div></div><div class=\"c w2de h8c gs15b0\"><div class=\"t m0 x11 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 brutto<span class=\"ff2\"> </span></div></div><div class=\"c w2df h8c gs15b1\"><div class=\"t m0 xf h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">23 383 </div></div><div class=\"c w2df h8c gs15b2\"><div class=\"t m0 xf h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">17 466 </div></div><div class=\"c w2e0 h8c gs15b3\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">6 147 </div></div><div class=\"c w2cc h8c gs15b4\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">274</span> </div></div><div class=\"c w1ae h8c gs15b5\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">3 480 </div></div><div class=\"c w2df h8c gs15b6\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">1 411 </div></div><div class=\"c w2e1 h8c gs15b7\"><div class=\"t m0 x23 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">52 161 </div></div><div class=\"c w2de h79 gs15b8\"><div class=\"t m0 x11 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">Umorzenie </div></div><div class=\"c w2df h79 gs15b9\"><div class=\"t m0 x18 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(11 463) </div></div><div class=\"c w2df h79 gs15ba\"><div class=\"t m0 x1a h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(9 449) </div></div><div class=\"c w2e0 h79 gs15bb\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2cc h79 gs15bc\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ae h79 gs15bd\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h79 gs15be\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 362) </div></div><div class=\"c w2e1 h79 gs15bf\"><div class=\"t m0 x22 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">(21 274) </div></div><div class=\"c w2de h7a gs15c0\"><div class=\"t m0 x11 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">Odpisy z tytu\u0142u utraty warto\u015bci<span class=\"ff2\"> </span></div></div><div class=\"c w2df h7a gs15c1\"><div class=\"t m0 x1a h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(2 838) </div></div><div class=\"c w2df h7a gs15c2\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 328) </div></div><div class=\"c w2e0 h7a gs15c3\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 24) </div></div><div class=\"c w2cc h7a gs15c4\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 201) </div></div><div class=\"c w1ae h7a gs15c5\"><div class=\"t m0 x1a h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(1 803) </div></div><div class=\"c w2df h7a gs15c6\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 27) </div></div><div class=\"c w2e1 h7a gs15c7\"><div class=\"t m0 x18 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">(5 221) </div></div><div class=\"c w2de h12 gs15c8\"><div class=\"t m0 x11 h6 y486 ff4 fs4 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 ksi\u0119gowa netto, z tego:<span class=\"ff1\"> </span></div></div><div class=\"c w2df h12 gs15c9\"><div class=\"t m0 x1f h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">9 082 </div></div><div class=\"c w2df h12 gs15ca\"><div class=\"t m0 x1f h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">7 689 </div></div><div class=\"c w2e0 h12 gs15cb\"><div class=\"t m0 x1f h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">6 123 </div></div><div class=\"c w2cc h12 gs15cc\"><div class=\"t m0 x9e h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">73</span> </div></div><div class=\"c w1ae h12 gs15cd\"><div class=\"t m0 x1f h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">1 677 </div></div><div class=\"c w2df h12 gs15ce\"><div class=\"t m0 x1f h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">1 022 </div></div><div class=\"c w2e1 h12 gs15cf\"><div class=\"t m0 x23 h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">25 666 </div></div><div class=\"c w2de h12 gs15d0\"><div class=\"t m0 x26 h6 y486 ff3 fs4 fc0 sc0 ls0 ws0\">\u015brodki trwa\u0142e w\u0142asne i warto\u015bci niematerialne<span class=\"ff2\"> </span></div></div><div class=\"c w2df h12 gs15d1\"><div class=\"t m0 x1f h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">8 521 </div></div><div class=\"c w2df h12 gs15d2\"><div class=\"t m0 x1f h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">7 652 </div></div><div class=\"c w2e0 h12 gs15d3\"><div class=\"t m0 x1f h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">6 123 </div></div><div class=\"c w2cc h12 gs15d4\"><div class=\"t m0 x9e h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">73</span> </div></div><div class=\"c w1ae h12 gs15d5\"><div class=\"t m0 x1f h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">1 677 </div></div><div class=\"c w2df h12 gs15d6\"><div class=\"t m0 x1f h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">1 022 </div></div><div class=\"c w2e1 h12 gs15d7\"><div class=\"t m0 x23 h6 y486 ff1 fs4 fc0 sc0 ls0 ws0\">25 068 </div></div><div class=\"c w2de h15 gs15d8\"><div class=\"t m0 x26 h6 y58 ff3 fs4 fc0 sc0 ls0 ws0\">\u015brodki trwa\u0142e w leasingu (prawo do u\u017cytkowania)<span class=\"ff2\"> </span></div></div><div class=\"c w2df h15 gs15d9\"><div class=\"t m0 x3d h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">561</span> </div></div><div class=\"c w2df h15 gs15da\"><div class=\"t m0 x9e h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">37</span> </div></div><div class=\"c w2e0 h15 gs15db\"><div class=\"t m0 x70 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2cc h15 gs15dc\"><div class=\"t m0 x70 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ae h15 gs15dd\"><div class=\"t m0 x70 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h15 gs15de\"><div class=\"t m0 x70 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e1 h15 gs15df\"><div class=\"t m0 xab h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">598</span> </div></div><div class=\"c w2de h15 gs15e0\"><div class=\"t m0 x11 h6 y172 ff1 fs4 fc2 sc0 ls0 ws0\">Zmiany w roku 2023 netto </div></div><div class=\"c w2de h7a gs15e1\"><div class=\"t m0 x11 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">Rozliczenie \u015brodk\u00f3w trwa\u0142ych w budowie<span class=\"ff2\"> </span></div></div><div class=\"c w2df h7a gs15e2\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">1 392 </div></div><div class=\"c w2df h7a gs15e3\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">2 110 </div></div><div class=\"c w2e0 h7a gs15e4\"><div class=\"t m0 x1a h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(3 502) </div></div><div class=\"c w2cc h7a gs15e5\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 2) </div></div><div class=\"c w1ae h7a gs15e6\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h7a gs15e7\"><div class=\"t m0 x6d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w2e1 h7a gs15e8\"><div class=\"t m0 x6d h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2de h7a gs15e9\"><div class=\"t m0 x11 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">Zakup  </div></div><div class=\"c w2df h7a gs15ea\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h7a gs15eb\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e0 h7a gs15ec\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">2 313 </div></div><div class=\"c w2cc h7a gs15ed\"><div class=\"t m0 x6d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w1ae h7a gs15ee\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">167</span> </div></div><div class=\"c w2df h7a gs15ef\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">91</span> </div></div><div class=\"c w2e1 h7a gs15f0\"><div class=\"t m0 xf h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">2 573 </div></div><div class=\"c w2de h79 gs15f1\"><div class=\"t m0 x11 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">Leasing - <span class=\"ff3\">nowe umowy, modyfikacje um\u00f3w, inne zmiany</span> </div></div><div class=\"c w2df h79 gs15f2\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">11</span> </div></div><div class=\"c w2df h79 gs15f3\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">53</span> </div></div><div class=\"c w2e0 h79 gs15f4\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2cc h79 gs15f5\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ae h79 gs15f6\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h79 gs15f7\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e1 h79 gs15f8\"><div class=\"t m0 x3d h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">64</span> </div></div><div class=\"c w2de h8c gs15f9\"><div class=\"t m0 x11 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">Koszty usuwania nadk\u0142adu w kopalniach odkrywkowych<span class=\"ff2\"> </span></div></div><div class=\"c w2df h8c gs15fa\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">174</span> </div></div><div class=\"c w2df h8c gs15fb\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e0 h8c gs15fc\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2cc h8c gs15fd\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ae h8c gs15fe\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h8c gs15ff\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e1 h8c gs1600\"><div class=\"t m0 xab h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">174</span> </div></div><div class=\"c w2de h7a gs1601\"><div class=\"t m0 x11 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">Wytworzenie we w\u0142asnym zakresie<span class=\"ff2\"> </span></div></div><div class=\"c w2df h7a gs1602\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h7a gs1603\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e0 h7a gs1604\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">1 290 </div></div><div class=\"c w2cc h7a gs1605\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ae h7a gs1606\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">110</span> </div></div><div class=\"c w2df h7a gs1607\"><div class=\"t m0 x6d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> 2 </div></div><div class=\"c w2e1 h7a gs1608\"><div class=\"t m0 xf h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">1 402 </div></div><div class=\"c w2de h79 gs1609\"><div class=\"t m0 x11 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">Kwota aktywowanych koszt\u00f3w finansowania zewn\u0119trznego<span class=\"ff2\"> </span></div></div><div class=\"c w2df h79 gs160a\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h79 gs160b\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e0 h79 gs160c\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">177</span> </div></div><div class=\"c w2cc h79 gs160d\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ae h79 gs160e\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">69</span> </div></div><div class=\"c w2df h79 gs160f\"><div class=\"t m0 x6d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> 1 </div></div><div class=\"c w2e1 h79 gs1610\"><div class=\"t m0 xab h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">247</span> </div></div><div class=\"c w2dd h37 gs1611\"><div class=\"t m0 x11 h6 y131 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 9.4 </div></div><div class=\"c w2de h37 gs1612\"><div class=\"t m0 x11 h6 y4e2 ff3 fs4 fc0 sc0 ls0 ws0\">Zmiana stanu wysoko\u015bci  rezerwy na koszty likwidacji zak\u0142ad\u00f3w </div><div class=\"t m0 x11 h6 y32 ff3 fs4 fc0 sc0 ls0 ws0\">g\u00f3rniczych i sk\u0142adowisk odpad\u00f3w<span class=\"ff2\"> </span></div></div><div class=\"c w2df h37 gs1613\"><div class=\"t m0 x3d h6 y131 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">100</span> </div></div><div class=\"c w2df h37 gs1614\"><div class=\"t m0 x70 h6 y131 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e0 h37 gs1615\"><div class=\"t m0 x70 h6 y131 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2cc h37 gs1616\"><div class=\"t m0 x70 h6 y131 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ae h37 gs1617\"><div class=\"t m0 x70 h6 y131 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h37 gs1618\"><div class=\"t m0 x70 h6 y131 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e1 h37 gs1619\"><div class=\"t m0 xab h6 y131 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">100</span> </div></div><div class=\"c w2dd h7a gs161a\"><div class=\"t m0 x11 h6 yf7 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.1 </div></div><div class=\"c w2de h7a gs161b\"><div class=\"t m0 x11 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">Amortyzacja, z tego: </div></div><div class=\"c w2df h7a gs161c\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 898) </div></div><div class=\"c w2df h7a gs161d\"><div class=\"t m0 x1a h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(1 369) </div></div><div class=\"c w2e0 h7a gs161e\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2cc h7a gs161f\"><div class=\"t m0 x70 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ae h7a gs1620\"><div class=\"t m0 x70 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h7a gs1621\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 29) </div></div><div class=\"c w2e1 h7a gs1622\"><div class=\"t m0 x18 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">(2 296) </div></div><div class=\"c w2de h79 gs1623\"><div class=\"t m0 x26 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">dot. \u015brodk\u00f3w trwa\u0142ych w\u0142asnych i warto\u015bci niematerialnych<span class=\"ff2\"> </span></div></div><div class=\"c w2df h79 gs1624\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 855) </div></div><div class=\"c w2df h79 gs1625\"><div class=\"t m0 x1a h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(1 348) </div></div><div class=\"c w2e0 h79 gs1626\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2cc h79 gs1627\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ae h79 gs1628\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h79 gs1629\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 29) </div></div><div class=\"c w2e1 h79 gs162a\"><div class=\"t m0 x18 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">(2 232) </div></div><div class=\"c w2de h7a gs162b\"><div class=\"t m0 x26 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">dot. \u015brodk\u00f3w trwa\u0142ych w leasingu (prawa do u\u017cytkowania)<span class=\"ff2\"> </span></div></div><div class=\"c w2df h7a gs162c\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 43) </div></div><div class=\"c w2df h7a gs162d\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 21) </div></div><div class=\"c w2e0 h7a gs162e\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2cc h7a gs162f\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ae h7a gs1630\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h7a gs1631\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e1 h7a gs1632\"><div class=\"t m0 x1f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">( 64) </div></div><div class=\"c w2dd h7a gs1633\"><div class=\"t m0 x11 h6 yf7 ff2 fs4 fc2 sc0 ls0 ws0\">Nota 4.4 </div></div><div class=\"c w2de h7a gs1634\"><div class=\"t m0 x11 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">(Utworzenie) / odwr\u00f3cenie odpis\u00f3w z tytu\u0142u utraty warto\u015bci, z tego:<span class=\"ff2\"> </span></div></div><div class=\"c w2df h7a gs1635\"><div class=\"t m0 x1a h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(1 542) </div></div><div class=\"c w2df h7a gs1636\"><div class=\"t m0 x1a h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(1 109) </div></div><div class=\"c w2e0 h7a gs1637\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 946) </div></div><div class=\"c w2cc h7a gs1638\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">23</span> </div></div><div class=\"c w1ae h7a gs1639\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 365) </div></div><div class=\"c w2df h7a gs163a\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 43) </div></div><div class=\"c w2e1 h7a gs163b\"><div class=\"t m0 x18 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">(3 982) </div></div><div class=\"c w2de h79 gs163c\"><div class=\"t m0 x26 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">dot. \u015brodk\u00f3w trwa\u0142ych w\u0142asnych i warto\u015bci niematerialnych<span class=\"ff2\"> </span></div></div><div class=\"c w2df h79 gs163d\"><div class=\"t m0 x1a h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(1 453) </div></div><div class=\"c w2df h79 gs163e\"><div class=\"t m0 x1a h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(1 103) </div></div><div class=\"c w2e0 h79 gs163f\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 946) </div></div><div class=\"c w2cc h79 gs1640\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">23</span> </div></div><div class=\"c w1ae h79 gs1641\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 365) </div></div><div class=\"c w2df h79 gs1642\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 43) </div></div><div class=\"c w2e1 h79 gs1643\"><div class=\"t m0 x18 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">(3 887) </div></div><div class=\"c w2de h8c gs1644\"><div class=\"t m0 x26 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">dot. \u015brodk\u00f3w trwa\u0142ych w leasingu (prawa do u\u017cytkowa<span class=\"ff2\">nia) </span></div></div><div class=\"c w2df h8c gs1645\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 89) </div></div><div class=\"c w2df h8c gs1646\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 6) </div></div><div class=\"c w2e0 h8c gs1647\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2cc h8c gs1648\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ae h8c gs1649\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h8c gs164a\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e1 h8c gs164b\"><div class=\"t m0 x1f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">( 95) </div></div><div class=\"c w2de hf gs164c\"><div class=\"t m0 x11 h6 y3c ff3 fs4 fc0 sc0 ls0 ws0\">R\u00f3\u017cnice kursowe z przeliczenia sprawozda\u0144 jednostek <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h6 y31 ff3 fs4 fc0 sc0 ls0 ws0\">o walucie funkcjonalnej innej ni\u017c PLN<span class=\"ff2\"> </span></div></div><div class=\"c w2df hf gs164d\"><div class=\"t m0 x3d h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">( 82) </div></div><div class=\"c w2df hf gs164e\"><div class=\"t m0 x3d h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">( 93) </div></div><div class=\"c w2e0 hf gs164f\"><div class=\"t m0 x3d h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">( 48) </div></div><div class=\"c w2cc hf gs1650\"><div class=\"t m0 x9e h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">( 7) </div></div><div class=\"c w1ae hf gs1651\"><div class=\"t m0 x1f h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">( 154) </div></div><div class=\"c w2df hf gs1652\"><div class=\"t m0 x70 h6 y3b ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e1 hf gs1653\"><div class=\"t m0 x1a h6 y3b ff1 fs4 fc0 sc0 ls0 ws0\">( 384) </div></div><div class=\"c w2de h7a gs1654\"><div class=\"t m0 x11 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">Likwidacja, sprzeda\u017c, darowizny i nieodp\u0142atne przekazanie<span class=\"ff2\"> </span></div></div><div class=\"c w2df h7a gs1655\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 7) </div></div><div class=\"c w2df h7a gs1656\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 30) </div></div><div class=\"c w2e0 h7a gs1657\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 5) </div></div><div class=\"c w2cc h7a gs1658\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ae h7a gs1659\"><div class=\"t m0 x70 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h7a gs165a\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 10) </div></div><div class=\"c w2e1 h7a gs165b\"><div class=\"t m0 x1f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">( 52) </div></div><div class=\"c w2de h7a gs165c\"><div class=\"t m0 x11 h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">Inne zmiany </div></div><div class=\"c w2df h7a gs165d\"><div class=\"t m0 x6d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> 4 </div></div><div class=\"c w2df h7a gs165e\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">14</span> </div></div><div class=\"c w2e0 h7a gs165f\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 103) </div></div><div class=\"c w2cc h7a gs1660\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 1) </div></div><div class=\"c w1ae h7a gs1661\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">34</span> </div></div><div class=\"c w2df h7a gs1662\"><div class=\"t m0 x9e h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">35</span> </div></div><div class=\"c w2e1 h7a gs1663\"><div class=\"t m0 x1f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">( 17) </div></div><div class=\"c w2de h79 gs1664\"><div class=\"t m0 x11 h6 yf7 ff1 fs4 fc2 sc0 ls0 ws0\">Stan na 31.12.2023 </div></div><div class=\"c w2de h7a gs1665\"><div class=\"t m0 x11 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 brutto<span class=\"ff2\"> </span></div></div><div class=\"c w2df h7a gs1666\"><div class=\"t m0 xf h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">23 887 </div></div><div class=\"c w2df h7a gs1667\"><div class=\"t m0 xf h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">18 503 </div></div><div class=\"c w2e0 h7a gs1668\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">6 265 </div></div><div class=\"c w2cc h7a gs1669\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">245</span> </div></div><div class=\"c w1ae h7a gs166a\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">3 541 </div></div><div class=\"c w2df h7a gs166b\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">1 493 </div></div><div class=\"c w2e1 h7a gs166c\"><div class=\"t m0 x23 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">53 934 </div></div><div class=\"c w2de h79 gs166d\"><div class=\"t m0 x11 h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">Umorzenie </div></div><div class=\"c w2df h79 gs166e\"><div class=\"t m0 x18 h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">(11 688) </div></div><div class=\"c w2df h79 gs166f\"><div class=\"t m0 x1a h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">(9 890) </div></div><div class=\"c w2e0 h79 gs1670\"><div class=\"t m0 x70 h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2cc h79 gs1671\"><div class=\"t m0 x70 h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ae h79 gs1672\"><div class=\"t m0 x70 h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h79 gs1673\"><div class=\"t m0 x1f h6 y179 ff2 fs4 fc0 sc0 ls0 ws0\">( 354) </div></div><div class=\"c w2e1 h79 gs1674\"><div class=\"t m0 x22 h6 y179 ff1 fs4 fc0 sc0 ls0 ws0\">(21 932) </div></div><div class=\"c w2de h79 gs1675\"><div class=\"t m0 x11 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">Odpisy z tytu\u0142u utraty warto\u015bci<span class=\"ff2\"> </span></div></div><div class=\"c w2df h79 gs1676\"><div class=\"t m0 x1a h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(3 965) </div></div><div class=\"c w2df h79 gs1677\"><div class=\"t m0 x1a h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(1 348) </div></div><div class=\"c w2e0 h79 gs1678\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 966) </div></div><div class=\"c w2cc h79 gs1679\"><div class=\"t m0 x1f h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 157) </div></div><div class=\"c w1ae h79 gs167a\"><div class=\"t m0 x1a h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">(2 003) </div></div><div class=\"c w2df h79 gs167b\"><div class=\"t m0 x3d h6 yf7 ff2 fs4 fc0 sc0 ls0 ws0\">( 68) </div></div><div class=\"c w2e1 h79 gs167c\"><div class=\"t m0 x18 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">(8 507) </div></div><div class=\"c w2de h7a gs167d\"><div class=\"t m0 x11 h6 yf7 ff4 fs4 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 ksi\u0119gowa netto, z tego:<span class=\"ff1\"> </span></div></div><div class=\"c w2df h7a gs167e\"><div class=\"t m0 x1f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">8 234 </div></div><div class=\"c w2df h7a gs167f\"><div class=\"t m0 x1f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">7 265 </div></div><div class=\"c w2e0 h7a gs1680\"><div class=\"t m0 x1f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">5 299 </div></div><div class=\"c w2cc h7a gs1681\"><div class=\"t m0 x9e h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">88</span> </div></div><div class=\"c w1ae h7a gs1682\"><div class=\"t m0 x1f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">1 538 </div></div><div class=\"c w2df h7a gs1683\"><div class=\"t m0 x1f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">1 071 </div></div><div class=\"c w2e1 h7a gs1684\"><div class=\"t m0 x23 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">23 495 </div></div><div class=\"c w2de h8c gs1685\"><div class=\"t m0 x26 h6 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">\u015brodki trwa\u0142e w\u0142asne i warto\u015bci niematerialne<span class=\"ff2\"> </span></div></div><div class=\"c w2df h8c gs1686\"><div class=\"t m0 x1f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">7 794 </div></div><div class=\"c w2df h8c gs1687\"><div class=\"t m0 x1f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">7 202 </div></div><div class=\"c w2e0 h8c gs1688\"><div class=\"t m0 x1f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">5 299 </div></div><div class=\"c w2cc h8c gs1689\"><div class=\"t m0 x9e h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">88</span> </div></div><div class=\"c w1ae h8c gs168a\"><div class=\"t m0 x1f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">1 538 </div></div><div class=\"c w2df h8c gs168b\"><div class=\"t m0 x1f h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">1 071 </div></div><div class=\"c w2e1 h8c gs168c\"><div class=\"t m0 x23 h6 yf7 ff1 fs4 fc0 sc0 ls0 ws0\">22 992 </div></div><div class=\"c w2de h79 gs168d\"><div class=\"t m0 x26 h6 y179 ff3 fs4 fc0 sc0 ls0 ws0\">\u015brodki trwa\u0142e w leasingu (prawo do u\u017cytkowania)<span class=\"ff2\"> </span></div></div><div class=\"c w2df h79 gs168e\"><div class=\"t m0 x3d h6 y179 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">440</span> </div></div><div class=\"c w2df h79 gs168f\"><div class=\"t m0 x9e h6 y179 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">63</span> </div></div><div class=\"c w2e0 h79 gs1690\"><div class=\"t m0 x70 h6 y179 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2cc h79 gs1691\"><div class=\"t m0 x70 h6 y179 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ae h79 gs1692\"><div class=\"t m0 x70 h6 y179 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2df h79 gs1693\"><div class=\"t m0 x70 h6 y179 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e1 h79 gs1694\"><div class=\"t m0 xab h6 y179 ff1 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">503</span> </div></div><div class=\"c we2 hee gs1696\"><div class=\"t m0 x5 h8 y21d ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"fs3\"> </span></div><div class=\"t m0 x5 h8 yf79 ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 yf7a ff4 fs6 fc2 sc0 ls0 ws0\">Nota 9.1.2 Aktyw<span class=\"_ _4\"></span>a z tytu\u0142u p<span class=\"_ _4\"></span>oszukiwania i <span class=\"_ _4\"></span>oceny zasob<span class=\"_ _4\"></span>\u00f3w mineralnych<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 y115 ff2 fs6 fc0 sc0 ls0 ws0\">Istotne <span class=\"ff3\">nak\u0142ady <span class=\"_ _4\"></span>na poszukiwani<span class=\"_ _4\"></span>e i ocen<span class=\"_ _4\"></span>\u0119 zasob\u00f3w min<span class=\"_ _4\"></span>eralnych pr<span class=\"_ _4\"></span>zedstawion<span class=\"_ _4\"></span>o w poni\u017cszej tab<span class=\"_ _4\"></span>eli.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x5 h5 yb13 ff1 fs3 fc2 sc0 ls0 ws0\">  </div></div><div class=\"c w2e5 h1c0 gs1697\"><div class=\"t m0 x5a h8 yf7c ff1 fs6 fc2 sc0 ls0 ws0\">Segment </div><div class=\"t m0 x21 h8 yf33 ff1 fs6 fc2 sc0 ls0 ws0\">operacyjny </div></div><div class=\"c w2e6 h1c0 gs1698\"><div class=\"t m0 xca h8 yf7d ff1 fs6 fc2 sc0 ls0 ws0\">Opis </div></div><div class=\"c w2e7 h25 gs1699\"><div class=\"t m0 x26 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na 31.12.2<span class=\"_ _4\"></span>023 </div></div><div class=\"c w2e8 h25 gs169a\"><div class=\"t m0 x126 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na 31.12.2<span class=\"_ _4\"></span>022 </div></div><div class=\"c w113 hb9 gs169b\"><div class=\"t m0 x26 h8 y109 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x6b h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">brutto </div></div><div class=\"c w2e9 hb9 gs169c\"><div class=\"t m0 x75 h8 y3f4 ff1 fs6 fc2 sc0 ls0 ws0\">Odpisy  </div><div class=\"t m0 x19 h8 y109 ff4 fs6 fc2 sc0 ls0 ws0\">z tytu\u0142u </div><div class=\"t m0 x51 h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">utraty </div><div class=\"t m0 x1e h8 yc9 ff4 fs6 fc2 sc0 ls0 ws0\">warto\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w64 hb9 gs169d\"><div class=\"t m0 x100 h8 y109 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x9b h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">brutto </div></div><div class=\"c w113 hb9 gs169e\"><div class=\"t m0 x75 h8 y3f4 ff1 fs6 fc2 sc0 ls0 ws0\">Odpisy  </div><div class=\"t m0 x19 h8 y109 ff4 fs6 fc2 sc0 ls0 ws0\">z tytu\u0142u </div><div class=\"t m0 x51 h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">utraty </div><div class=\"t m0 x1e h8 yc9 ff4 fs6 fc2 sc0 ls0 ws0\">warto\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w2e5 h1c1 gs169f\"><div class=\"t m0 x11 h8 yf33 ff2 fs6 fc0 sc0 ls0 ws0\">KGHM </div><div class=\"t m0 x11 h8 y12e ff2 fs6 fc0 sc0 ls0 ws0\">INTERNATIONAL <span class=\"_ _4\"></span>LTD. </div></div><div class=\"c w2e6 h1c1 gs16a0\"><div class=\"t m0 x11 h8 yf7d ff3 fs6 fc0 sc0 ls0 ws0\">Nak\u0142ady zwi\u0105z<span class=\"_ _4\"></span>ane z pracam<span class=\"_ _4\"></span>i eksploracy<span class=\"_ _4\"></span>jnymi, </div><div class=\"t m0 x11 h8 y6c0 ff3 fs6 fc0 sc0 ls0 ws0\">g\u0142\u00f3wnie w<span class=\"ff2\"> ram<span class=\"_ _4\"></span>ach projektu Vic<span class=\"_ _4\"></span>toria </span></div><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">po\u0142o\u017conego w <span class=\"_ _4\"></span>Zag\u0142\u0119biu Sudb<span class=\"_ _4\"></span>ury w<span class=\"ff2\"> Kanadzie<span class=\"_ _4\"></span> </span></div></div><div class=\"c w113 h1c1 gs16a1\"><div class=\"t m0 x13 h8 y6c0 ff2 fs6 fc0 sc0 ls0 ws0\">2 164 </div></div><div class=\"c w2e9 h1c1 gs16a2\"><div class=\"t m0 x13 h8 y6c0 ff2 fs6 fc0 sc0 ls0 ws0\">1 102 </div></div><div class=\"c w64 h1c1 gs16a3\"><div class=\"t m0 x5a h8 y6c0 ff2 fs6 fc0 sc0 ls0 ws0\">2 192 </div></div><div class=\"c w113 h1c1 gs16a4\"><div class=\"t m0 xc3 h8 y6c0 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">832</span> </div></div><div class=\"c w2e5 hfb gs16a5\"><div class=\"t m0 x11 h8 ydf ff2 fs6 fc0 sc0 ls0 ws0\">KGHM </div><div class=\"t m0 x11 h8 ye0 ff2 fs6 fc0 sc0 ls0 ws0\">INTERNATIONAL <span class=\"_ _4\"></span>LTD. </div></div><div class=\"c w2e6 hfb gs16a6\"><div class=\"t m0 x11 h8 ydf ff3 fs6 fc0 sc0 ls0 ws0\">Nak\u0142ady zwi\u0105z<span class=\"_ _4\"></span>ane z pracam<span class=\"_ _4\"></span>i eksploracy<span class=\"_ _4\"></span>jnymi <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 ye0 ff2 fs6 fc0 sc0 ls0 ws0\">w ramach <span class=\"_ _4\"></span>projektu Ajax </div></div><div class=\"c w113 hfb gs16a7\"><div class=\"t m0 xc3 h8 ye1 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">614</span> </div></div><div class=\"c w2e9 hfb gs16a8\"><div class=\"t m0 xc3 h8 ye1 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">614</span> </div></div><div class=\"c w64 hfb gs16a9\"><div class=\"t m0 x5b h8 ye1 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">671</span> </div></div><div class=\"c w113 hfb gs16aa\"><div class=\"t m0 xc3 h8 ye1 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">671</span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExplorationAndEvaluationAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": " Nota 9.3 Amortyzacja Rzeczowe aktywa trwa\u0142e Warto\u015bci niematerialne od 01.01.2023  do 31.12.2023 od 01.01.2022 do 31.12.2022 od 01.01.2023  do 31.12.2023 od 01.01.2022 do 31.12.2022 Nota 4.1 Razem 2 585 2 353  56  45 rozliczona w wynik finansowy 2 260 2 198  51  41 koszty wytworzenia produkt\u00f3w 2 214 2 153  47  37 koszty og\u00f3lnego zarz\u0105du  37  36  4  4 koszty sprzeda\u017cy  9  9 - - stanowi\u0105ca cz\u0119\u015b\u0107 kosztu wytworzenia aktyw\u00f3w  325  155  5  4 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "<div class=\"c w2 h0 gs1866\"><div class=\"t m0 x5 h5 yf0f ff1 fs3 fc2 sc0 ls0 ws0\"> <span class=\"fs2\"> </span></div><div class=\"t m0 x5 h8 yec8 ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 yfdf ff4 fs6 fc2 sc0 ls0 ws0\">Nota 9.4 Rezerw<span class=\"_ _4\"></span>a na koszty <span class=\"_ _4\"></span>likwidacj<span class=\"_ _4\"></span>i kopal\u0144 i innyc<span class=\"_ _4\"></span>h obiekt\u00f3w<span class=\"ff1\"> techn<span class=\"_ _4\"></span>ologicznych<span class=\"_ _4\"></span> </span></div></div><div class=\"c w305 h60 gs1867\"><div class=\"t m0 x11 h8 ycb ff4 fs6 fc0 sc0 ls0 ws0\">Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w306 h60 gs1868\"><div class=\"t m0 x11 h8 ycb ff4 fs6 fc0 sc0 ls0 ws0\">Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span></div></div><div class=\"c w305 h1c9 gs1869\"><div class=\"t m0 x11 h8 yfe2 ff3 fs6 fc0 sc0 ls0 ws0\">Rezerwa <span class=\"_ _13\"> </span>na <span class=\"_ _13\"> </span>przysz\u0142e <span class=\"_ _13\"> </span>koszty <span class=\"_ _13\"> </span>zwi\u0105zane <span class=\"_ _13\"> </span>z<span class=\"ff2\"> <span class=\"_ _17\"> </span></span>likwidacj\u0105 </div><div class=\"t m0 x11 h8 yfe3 ff3 fs6 fc0 sc0 ls0 ws0\">kopal\u0144  i  innych <span class=\"_ _10\"> </span>obiekt\u00f3w  technologicznych<span class=\"ff2\">  tworzona<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 yfe4 ff2 fs6 fc0 sc0 ls0 ws0\">jest <span class=\"_ _13\"> </span>na <span class=\"_ _13\"> </span><span class=\"ff3\">bazie <span class=\"_ _13\"> </span>szacunk\u00f3w <span class=\"_ _d\"> </span>przewidywanych <span class=\"_ _13\"> </span>koszt<span class=\"_ _4\"></span>\u00f3w </span></div><div class=\"t m0 x11 h8 yfe5 ff3 fs6 fc0 sc0 ls0 ws0\">likwidacji <span class=\"_ _2a\"> </span>obiekt\u00f3w <span class=\"_ _2a\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _2a\"> </span></span>przywr\u00f3cenia <span class=\"_ _2a\"> </span><span class=\"ff2\">do <span class=\"_ _2c\"> </span>stanu<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 yfe6 ff2 fs6 fc0 sc0 ls0 ws0\">pierwotnego  te<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>enu <span class=\"_ _10\"> </span>po <span class=\"_ _11\"> </span><span class=\"ff3\">zako\u0144czeniu  ich <span class=\"_ _10\"> </span>e<span class=\"_ _3\"></span>kspl<span class=\"_ _4\"></span>oatacji,<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 yfe7 ff2 fs6 fc0 sc0 ls0 ws0\">wykonanych  w<span class=\"_ _4\"></span>  oparc<span class=\"_ _4\"></span>iu <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>  <span class=\"ff3\">prog<span class=\"_ _4\"></span>nozy <span class=\"_ _12\"> </span>eksploatacji <span class=\"_ _12\"> </span>z\u0142o\u017ca<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 yfe8 ff2 fs6 fc0 sc0 ls0 ws0\">(dla <span class=\"_ _28\"> </span><span class=\"ff3\">obiekt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _28\"> </span>g\u00f3rnicz<span class=\"_ _4\"></span>ych) <span class=\"_ _37\"> </span>oraz <span class=\"_ _37\"> </span>ekspertyzy </span></div><div class=\"t m0 x11 h8 yfe9 ff2 fs6 fc0 sc0 ls0 ws0\">technologiczn<span class=\"_ _4\"></span>o-<span class=\"ff3\">ekonomiczne<span class=\"_ _4\"></span> <span class=\"_ _37\"> </span>sporz\u0105dzone <span class=\"_ _28\"> </span>przez </span></div><div class=\"t m0 x11 h8 yfea ff3 fs6 fc0 sc0 ls0 ws0\">specjalistyczne <span class=\"_ _17\"> </span>firmy <span class=\"_ _17\"> </span>b\u0105d\u017a <span class=\"_ _17\"> </span>wykonane <span class=\"_ _17\"> </span>w <span class=\"_ _17\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostce </div><div class=\"t m0 x11 h8 yfeb ff3 fs6 fc0 sc0 ls0 ws0\">Dominuj\u0105cej.<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 yeec ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _f\"></span>przypadku <span class=\"_ _3\"></span>kopalni <span class=\"_ _f\"></span>odkrywkowych <span class=\"_ _3\"></span>niekt\u00f3re <span class=\"_ _3\"></span>dzia\u0142ania </div><div class=\"t m0 x11 h8 yeed ff3 fs6 fc0 sc0 ls0 ws0\">oraz <span class=\"_ _1a\"> </span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>y <span class=\"_ _1e\"> </span>m<span class=\"_ _4\"></span>og\u0105ce <span class=\"_ _1e\"> </span>wp<span class=\"_ _4\"></span>\u0142ywa\u0107 <span class=\"_ _1a\"> </span>na <span class=\"_ _1e\"> </span>zakres <span class=\"_ _1a\"> </span>prac </div><div class=\"t m0 x11 h8 yeee ff3 fs6 fc0 sc0 ls0 ws0\">rekultywacyjnych,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>np. <span class=\"_ _f\"></span>koszty <span class=\"_ _3\"></span>odstawy <span class=\"_ _3\"></span>ska\u0142y <span class=\"_ _3\"></span>p\u0142onnej,<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 yfec ff2 fs6 fc0 sc0 ls0 ws0\">ponoszone  <span class=\"ff3\">w  trakcie <span class=\"_ _19\"> </span>\u017cycia <span class=\"_ _10\"> </span>kopalni  i  w<span class=\"_ _3\"></span>  zwi\u0105zku  z <span class=\"_ _19\"> </span>je<span class=\"_ _3\"></span>j </span></div><div class=\"t m0 x11 h8 yfed ff3 fs6 fc0 sc0 ls0 ws0\">dzia\u0142alno\u015bci\u0105 <span class=\"_ _2f\"> </span>operacyjn\u0105, <span class=\"_ _2f\"> </span>ujmuje <span class=\"_ _2f\"> </span>si\u0119 <span class=\"_ _2f\"> </span>jako<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>koszty </div><div class=\"t m0 x11 h8 yfee ff3 fs6 fc0 sc0 ls0 ws0\">operacyjne <span class=\"_ _e\"> </span>stanowi\u0105ce <span class=\"_ _1a\"> </span>integraln\u0105 <span class=\"_ _e\"> </span>cz\u0119\u015b\u0107 <span class=\"_ _1e\"> </span>proces<span class=\"_ _4\"></span>u </div><div class=\"t m0 x11 h8 yfef ff2 fs6 fc0 sc0 ls0 ws0\">produkcji <span class=\"_ _17\"> </span>i <span class=\"ff3\">wy\u0142\u0105cza <span class=\"_ _13\"> </span>si\u0119 <span class=\"_ _17\"> </span>je <span class=\"_ _17\"> </span>tym <span class=\"_ _17\"> </span>samym <span class=\"_ _13\"> </span>z <span class=\"_ _17\"> </span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>\u00f3w </span></div><div class=\"t m0 x11 h8 yff0 ff3 fs6 fc0 sc0 ls0 ws0\">stanowi\u0105cych podstaw\u0119 <span class=\"_ _3\"></span>do kalkulacji <span class=\"_ _3\"></span>rezerwy <span class=\"_ _3\"></span>na koszty </div><div class=\"t m0 x11 h8 yff1 ff3 fs6 fc0 sc0 ls0 ws0\">likwidacji kopal\u0144<span class=\"ff2\">.<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 ya8a ff3 fs6 fc0 sc0 ls0 ws0\">Aktualizacji rezerw<span class=\"_ _4\"></span>y dokonuj<span class=\"_ _4\"></span>e si\u0119 dwuetap<span class=\"_ _4\"></span>owo:<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h53 yff2 ff2 fs6 fc0 sc0 lse ws0\">1)<span class=\"ffc ls0\"> <span class=\"_ _13\"> </span><span class=\"ff3\">szacunek <span class=\"_ _14\"> </span>koszt\u00f3w <span class=\"_ _14\"> </span>likwidacji <span class=\"_ _14\"> </span>kopal\u0144 <span class=\"_ _15\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>aktualne<span class=\"_ _4\"></span>j </span></span></div><div class=\"t m0 x6b h8 yff3 ff3 fs6 fc0 sc0 ls0 ws0\">warto\u015bci <span class=\"_ _1c\"> </span>w <span class=\"_ _1c\"> </span>zwi\u0105zku <span class=\"_ _1c\"> </span>ze <span class=\"_ _2d\"> </span>zmian\u0105 <span class=\"_ _1c\"> </span>cen <span class=\"_ _2d\"> </span>przy </div><div class=\"t m0 x6b h8 yff4 ff3 fs6 fc0 sc0 ls0 ws0\">zastosowaniu <span class=\"_ _d\"> </span>wska\u017anik\u00f3w <span class=\"_ _13\"> </span>zmiany <span class=\"_ _d\"> </span>cen <span class=\"_ _13\"> </span>produkcji </div><div class=\"t m0 x6b h8 yff5 ff2 fs6 fc0 sc0 ls0 ws0\">budowlano-<span class=\"ff3\">mon<span class=\"_ _4\"></span>ta\u017cowej publ<span class=\"_ _4\"></span>ikowanych prz<span class=\"_ _4\"></span>ez GUS.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h53 yff6 ff2 fs6 fc0 sc0 lse ws0\">2)<span class=\"ffc ls0\"> <span class=\"_ _13\"> </span><span class=\"ff3\">dyskontowanie <span class=\"_ _32\"> </span>koszt\u00f3w <span class=\"_ _32\"> </span>likwidacji <span class=\"_ _2f\"> </span>do <span class=\"_ _32\"> </span>warto\u015bci </span></span></div><div class=\"t m0 x6b h8 yff7 ff3 fs6 fc0 sc0 ls0 ws0\">bie\u017c\u0105cej   <span class=\"_ _2\"> </span>przy<span class=\"ff2\">  </span>u\u017cyciu  realnych <span class=\"_ _12\"> </span>st\u00f3p  dysk<span class=\"_ _4\"></span>ontowych </div><div class=\"t m0 x6b h8 yff8 ff2 fs6 fc0 sc0 ls0 ws0\">skalkulowanych <span class=\"_ _13\"> </span>w <span class=\"_ _13\"> </span>oparciu <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>stopy <span class=\"_ _13\"> </span>procentowe </div><div class=\"t m0 x6b h8 yff9 ff3 fs6 fc0 sc0 ls0 ws0\">nominalne <span class=\"_ _1d\"> </span>oraz <span class=\"_ _22\"> </span>wska\u017anik<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>infl<span class=\"_ _3\"></span>acji <span class=\"_ _1d\"> </span>(iloraz <span class=\"_ _22\"> </span>stop<span class=\"_ _4\"></span>y </div><div class=\"t m0 x6b h8 yffa ff3 fs6 fc0 sc0 ls0 ws0\">nominalnej i wsk<span class=\"_ _4\"></span>a\u017anika inflacji<span class=\"_ _4\"></span>), przy cz<span class=\"_ _4\"></span>ym:<span class=\"ff2\"> </span></div><div class=\"t m0 x6b h8 yffb ff2 fs6 fc0 sc0 ls0 ws0\">- <span class=\"_ _e\"> </span>nominalna <span class=\"_ _e\"> </span>stopa <span class=\"_ _e\"> </span>procentowa <span class=\"_ _e\"> </span>w <span class=\"_ _e\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostce </div><div class=\"t m0 x6b h8 yffc ff3 fs6 fc0 sc0 ls0 ws0\">Dominuj\u0105cej <span class=\"_ _14\"> </span>opiera <span class=\"_ _c\"> </span>si\u0119 <span class=\"_ _c\"> </span>na <span class=\"_ _c\"> </span>rentown<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _14\"> </span>obligacji </div><div class=\"t m0 x6b h8 yffd ff2 fs6 fc0 sc0 ls0 ws0\">skarbowych <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>koniec <span class=\"_ _14\"> </span>okresu <span class=\"_ _14\"> </span>sprawozdawcz<span class=\"_ _4\"></span>ego, </div><div class=\"t m0 x6b h8 yffe ff2 fs6 fc0 sc0 ls0 ws0\">o <span class=\"ff3\">terminach <span class=\"_ _1f\"> </span>zapadalno\u015bci <span class=\"_ _1f\"> </span>najbardziej <span class=\"_ _1f\"> </span>zbli\u017conych </span></div><div class=\"t m0 x6b h8 y9c6 ff2 fs6 fc0 sc0 ls1c ws0\">do<span class=\"ls0\"> <span class=\"ff3\">termin\u00f3w <span class=\"_ _e\"> </span>planowanych <span class=\"_ _1a\"> </span>wyp\u0142yw\u00f3w <span class=\"_ _e\"> </span>\u015brodk\u00f3w </span></span></div><div class=\"t m0 x6b h8 y530 ff2 fs6 fc0 sc0 ls0 ws0\">finansowych, <span class=\"_ _13\"> </span>oraz <span class=\"_ _13\"> </span>w <span class=\"_ _17\"> </span>przypadku <span class=\"_ _13\"> </span>braku <span class=\"_ _13\"> </span>o<span class=\"_ _3\"></span>bligacji<span class=\"_ _4\"></span> </div><div class=\"t m0 x6b h8 y531 ff3 fs6 fc0 sc0 ls0 ws0\">skarbowych o terminach zapadalno\u015bci zbli\u017conych do </div><div class=\"t m0 x6b h8 y532 ff3 fs6 fc0 sc0 ls0 ws0\">termin\u00f3w <span class=\"_ _27\"> </span>planowanych <span class=\"_ _27\"> </span>wyp\u0142yw\u00f3w <span class=\"_ _27\"> </span>\u015brodk\u00f3w </div><div class=\"t m0 x6b h8 yfff ff3 fs6 fc0 sc0 ls0 ws0\">pieni\u0119\u017cnych <span class=\"_ _22\"> </span>nominalna <span class=\"_ _2f\"> </span>stopa <span class=\"_ _22\"> </span>procentowa <span class=\"_ _2f\"> </span>jest </div><div class=\"t m0 x6b h8 y1000 ff3 fs6 fc0 sc0 ls0 ws0\">ustalana <span class=\"_ _22\"> </span>na <span class=\"_ _22\"> </span>po<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>stawie <span class=\"_ _22\"> </span>profesjonalne<span class=\"_ _4\"></span>go <span class=\"_ _22\"> </span>os\u0105du </div><div class=\"t m0 x6b h8 y535 ff2 fs6 fc0 sc0 ls0 ws0\">Kierownictwa <span class=\"_ _15\"> </span><span class=\"ff3\">Jednostki <span class=\"_ _15\"> </span>Dominuj\u0105cej</span> <span class=\"_ _15\"> </span>opartego <span class=\"_ _15\"> </span>na </div><div class=\"t m0 x6b h8 y536 ff3 fs6 fc0 sc0 ls0 ws0\">sp\u00f3jno\u015bci <span class=\"_ _1e\"> </span>przyjmowanych <span class=\"_ _1e\"> </span>za\u0142o\u017c<span class=\"_ _4\"></span>e\u0144.<span class=\"ff2\"> <span class=\"_ _1e\"> </span>W <span class=\"_ _1e\"> </span>Grupie </span></div><div class=\"t m0 x6b h8 y537 ff3 fs6 fc0 sc0 ls0 ws0\">Kapita\u0142owej  KGHM  INTERNATIONAL  LTD. <span class=\"_ _10\"> </span>to <span class=\"_ _10\"> </span><span class=\"ff2\">stopa </span></div><div class=\"t m0 x6b h8 y1001 ff2 fs6 fc0 sc0 ls0 ws0\">zwrotu <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>inwestycji <span class=\"_ _1\"> </span>w<span class=\"_ _3\"></span> <span class=\"ff3\">dzi<span class=\"_ _4\"></span>esi\u0119cio<span class=\"ff2\">- <span class=\"_ _0\"> </span>i <span class=\"_ _2\"> </span>dwudziestoletnie<span class=\"_ _4\"></span> </span></span></div><div class=\"t m0 x6b h8 yca ff3 fs6 fc0 sc0 ls0 ws0\">bony <span class=\"_ _1c\"> </span>skarbowe <span class=\"_ _1c\"> </span>Federalnej <span class=\"_ _1c\"> </span>Rezerwy <span class=\"_ _1c\"> </span>Stan\u00f3w </div><div class=\"t m0 x6b h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">Zjednoczonych <span class=\"_ _2c\"> </span>Am<span class=\"_ _4\"></span>eryki <span class=\"_ _2c\"> </span>oraz <span class=\"_ _2a\"> </span>st<span class=\"_ _3\"></span>opa <span class=\"_ _2c\"> </span>zwr<span class=\"_ _4\"></span>otu </div></div><div class=\"c w306 h1c9 gs186a\"><div class=\"t m0 x11 h8 yfe2 ff2 fs6 fc0 sc0 ls0 ws0\">Do <span class=\"_ _3\"></span>wyceny <span class=\"_ _3\"></span>rezerwy <span class=\"_ _3\"></span><span class=\"ff3\">Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca przyj\u0119\u0142a <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>lat <span class=\"_ _3\"></span>2024</span>-<span class=\"_ _3c\"> </span></div><div class=\"t m0 x11 h8 yfe3 ff3 fs6 fc0 sc0 ls0 ws0\">2025 <span class=\"_ _15\"> </span>st<span class=\"_ _3\"></span>opy <span class=\"_ _14\"> </span>inflacji <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>poziomie <span class=\"_ _14\"> </span>zgodnym <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>prognoz\u0105 <span class=\"_ _15\"> </span>N<span class=\"_ _3\"></span>BP<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 yfe4 ff2 fs6 fc0 sc0 ls0 ws0\">z listopada <span class=\"_ _14\"> </span>2023 <span class=\"_ _14\"> </span>r. <span class=\"_ _14\"> </span>t<span class=\"_ _3\"></span>j. <span class=\"_ _14\"> </span>odpowiedni<span class=\"_ _4\"></span>o <span class=\"_ _14\"> </span>4,6% <span class=\"_ _14\"> </span>oraz <span class=\"_ _c\"> </span>3,7%, <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>dla </div><div class=\"t m0 x11 h8 yfe5 ff3 fs6 fc0 sc0 ls0 ws0\">nast\u0119pnych <span class=\"_ _2e\"> </span>okre<span class=\"_ _4\"></span>s\u00f3w <span class=\"_ _2e\"> </span>na <span class=\"_ _2e\"> </span>pozi<span class=\"_ _4\"></span>omie <span class=\"_ _2e\"> </span>2,5%, <span class=\"_ _2e\"> </span>zg<span class=\"_ _4\"></span>odnym </div><div class=\"t m0 x11 h8 yfe6 ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">d\u0142ugoterminow<span class=\"_ _4\"></span>ym <span class=\"_ _26\"> </span>celem <span class=\"_ _26\"> </span>inflacyjnym <span class=\"_ _26\"> </span>(w <span class=\"_ _26\"> </span>okresie<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 yfe7 ff3 fs6 fc0 sc0 ls0 ws0\">por\u00f3wnaw<span class=\"ff2\">czym <span class=\"_ _22\"> </span></span>Jednostka<span class=\"_ _4\"></span> <span class=\"_ _22\"> </span>Dominuj\u0105ca <span class=\"_ _22\"> </span>zrewidowa\u0142a <span class=\"_ _22\"> </span>swoje<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 yfe8 ff3 fs6 fc0 sc0 ls0 ws0\">podej\u015bcie <span class=\"_ _11\"> </span>w<span class=\"ff2\"> </span>zakresie <span class=\"_ _11\"> </span>st\u00f3p <span class=\"_ _11\"> </span>dyskonta <span class=\"_ _11\"> </span>stosowanych <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>wyceny </div><div class=\"t m0 x11 h8 yfe9 ff3 fs6 fc0 sc0 ls0 ws0\">rezerw \u015brodowiskowych. Na <span class=\"_ _3\"></span>koniec roku 2022, <span class=\"_ _3\"></span>przy rentowno\u015bci </div><div class=\"t m0 x11 h8 yfea ff2 fs6 fc0 sc0 ls0 ws0\">obligacji <span class=\"_ _10\"> </span>na <span class=\"_ _11\"> </span>poziomie <span class=\"_ _11\"> </span>+/-6,845% <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>inflacji <span class=\"_ _11\"> </span>+/-13,1% <span class=\"_ _10\"> </span>Jednostka </div><div class=\"t m0 x11 h8 yfeb ff3 fs6 fc0 sc0 ls0 ws0\">Dominuj\u0105ca <span class=\"_ _3\"></span>otrzym<span class=\"_ _4\"></span>a\u0142a <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>zastoso<span class=\"_ _4\"></span>wa\u0142a <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>lat <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span><span class=\"ff2\">- <span class=\"_ _3\"></span></span>2023 <span class=\"_ _3\"></span>ujemn\u0105<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y1002 ff3 fs6 fc0 sc0 ls0 ws0\">realn\u0105 <span class=\"_ _2\"> </span>stop\u0119 <span class=\"_ _2\"> </span>dys<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ontow\u0105 <span class=\"_ _2\"> </span>wynosz\u0105c\u0105 <span class=\"_ _2\"> </span><span class=\"ff2\">-5,53% <span class=\"_ _2\"> </span>zamiast <span class=\"_ _12\"> </span>stopy <span class=\"_ _2\"> </span>na </span></div><div class=\"t m0 x11 h8 y1003 ff2 fs6 fc0 sc0 ls0 ws0\">poziomie <span class=\"_ _3\"></span>0%. <span class=\"_ _f\"></span><span class=\"ff3\">Dla <span class=\"_ _3\"></span>kolejnych <span class=\"_ _3\"></span>dw\u00f3ch <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>kres<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>wyceny <span class=\"_ _f\"></span>tj. <span class=\"_ _3\"></span>dla <span class=\"_ _f\"></span>2024 </span></div><div class=\"t m0 x11 h8 y1004 ff2 fs6 fc0 sc0 ls0 ws0\">r. <span class=\"_ _1\"> </span>oraz <span class=\"_ _1\"> </span><span class=\"ff3\">2025 <span class=\"_ _0\"> </span>r. <span class=\"_ _1\"> </span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _0\"> </span>przyj\u0119\u0142<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>stopy <span class=\"_ _1\"> </span>inflacji <span class=\"_ _0\"> </span>na </span></div><div class=\"t m0 x11 h8 y54d ff3 fs6 fc0 sc0 ls0 ws0\">poziomie <span class=\"_ _1f\"> </span>zgodnym <span class=\"_ _1f\"> </span>z <span class=\"_ _1f\"> </span>prognoz\u0105 <span class=\"_ _1f\"> </span>NBP <span class=\"_ _1f\"> </span>tj. <span class=\"_ _1f\"> </span>5,9% <span class=\"_ _1f\"> </span>or<span class=\"_ _3\"></span><span class=\"ff2\">az <span class=\"_ _1f\"> </span>3,5% </span></div><div class=\"t m0 x11 h8 y1005 ff3 fs6 fc0 sc0 ls0 ws0\">odpowiednio, <span class=\"_ _f\"></span>a <span class=\"_ _1\"> </span>dla <span class=\"_ _1\"> </span>nast\u0119pnych <span class=\"_ _0\"></span>okres\u00f3w <span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>prognozie <span class=\"_ _0\"></span>NBP <span class=\"_ _0\"></span>na </div><div class=\"t m0 x11 h8 y1006 ff3 fs6 fc0 sc0 ls0 ws0\">poziomie <span class=\"_ _2c\"> </span>2<span class=\"_ _4\"></span>,5%, <span class=\"_ _2a\"> </span>zgodnym <span class=\"_ _2c\"> </span>z <span class=\"_ _2a\"> </span>d\u0142ugoterminowym <span class=\"_ _2a\"> </span>celem </div><div class=\"t m0 x11 h8 y1007 ff2 fs6 fc0 sc0 ls0 ws0\">inflacyjnym). </div><div class=\"t m0 x11 h8 y1008 ff2 fs6 fc0 sc0 ls0 ws0\">Ponadto, <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>pierwszych <span class=\"_ _1\"> </span>10 <span class=\"_ _0\"></span>lat <span class=\"_ _1\"> </span>wyceny <span class=\"_ _1\"> </span>rezerwy <span class=\"_ _0\"></span>(tj. <span class=\"_ _1\"> </span>do <span class=\"_ _0\"> </span>2033 <span class=\"_ _0\"> </span>r.)<span class=\"_ _3\"></span> </div><div class=\"t m0 x11 h8 y1009 ff3 fs6 fc0 sc0 ls0 ws0\">Jednostka <span class=\"_ _d\"> </span>Dominuj\u0105ca <span class=\"_ _d\"> </span>przyj\u0119\u0142a <span class=\"_ _d\"> </span>stop\u0119 <span class=\"_ _13\"> </span>woln\u0105 <span class=\"_ _d\"> </span>od <span class=\"_ _13\"> </span>ryzyka <span class=\"_ _d\"> </span>na </div><div class=\"t m0 x11 h8 y100a ff2 fs6 fc0 sc0 ls0 ws0\">poziomie <span class=\"_ _14\"> </span>5,<span class=\"ff3\">2% <span class=\"_ _14\"> </span>(rentowno\u015b<span class=\"_ _4\"></span>\u0107 <span class=\"_ _14\"> </span>10<span class=\"ff2\">-letnich <span class=\"_ _14\"> </span>obligacji <span class=\"_ _14\"> </span>skarbowych<span class=\"_ _4\"></span>) </span></span></div><div class=\"t m0 x11 h8 y100b ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">zwi\u0105zku <span class=\"_ _17\"> </span>z</span> <span class=\"ff3\">faktem, <span class=\"_ _1f\"> </span>i\u017c <span class=\"_ _1f\"> </span>jest <span class=\"_ _1f\"> </span>to <span class=\"_ _1f\"> </span>jedyna <span class=\"_ _1f\"> </span>dost\u0119pna <span class=\"_ _17\"> </span>rynkowo </span></div><div class=\"t m0 x11 h8 y100c ff2 fs6 fc0 sc0 ls0 ws0\">informacja <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span> p<span class=\"_ _4\"></span>oziomie <span class=\"_ _f\"></span>stopy <span class=\"_ _0\"></span>wolnej <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>ryzyka <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>kolejnych <span class=\"_ _0\"></span>10 </div><div class=\"t m0 x11 h8 y100d ff3 fs6 fc0 sc0 ls0 ws0\">lat <span class=\"_ _14\"> </span>i, <span class=\"_ _15\"> </span>zgodnie <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>przyj\u0119ty<span class=\"_ _3\"></span>m <span class=\"_ _15\"> </span>os\u0105dem, <span class=\"_ _15\"> </span>stopa <span class=\"_ _14\"> </span>ta <span class=\"_ _14\"> </span>nie <span class=\"_ _15\"> </span>podlega\u0142a </div><div class=\"t m0 x11 h8 y100e ff3 fs6 fc0 sc0 ls0 ws0\">modyfikacji. <span class=\"_ _3\"></span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca<span class=\"ff2\"> <span class=\"_ _3\"></span></span>b\u0119dzie <span class=\"_ _f\"></span>dostosowywa\u0107 <span class=\"_ _f\"></span>stop\u0119 </div><div class=\"t m0 x11 h8 y100f ff3 fs6 fc0 sc0 ls0 ws0\">woln\u0105 <span class=\"_ _2\"> </span>od  ryz<span class=\"_ _4\"></span>yka <span class=\"_ _2\"> </span>do  p<span class=\"_ _4\"></span>oziomu <span class=\"_ _2\"> </span>tej <span class=\"_ _12\"> </span>stopy <span class=\"_ _2\"> </span>og\u0142aszanego <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>ka\u017cdy </div><div class=\"t m0 x11 h8 y1010 ff3 fs6 fc0 sc0 ls0 ws0\">kolejny <span class=\"_ _22\"> </span>dzie\u0144 <span class=\"_ _22\"> </span>ko\u0144cz\u0105cy <span class=\"_ _22\"> </span>okres <span class=\"_ _22\"> </span>sprawozda<span class=\"_ _4\"></span>wczy <span class=\"_ _22\"> </span>dla <span class=\"_ _22\"> </span>cel\u00f3w </div><div class=\"t m0 x11 h8 y1011 ff3 fs6 fc0 sc0 ls0 ws0\">dokonania <span class=\"_ _3\"></span>wyceny <span class=\"_ _3\"></span>rezerw<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>dni <span class=\"_ _3\"></span>(w <span class=\"_ _3\"></span>okresie <span class=\"_ _3\"></span>por\u00f3wnawczym<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y1012 ff2 fs6 fc0 sc0 ls0 ws0\">dla <span class=\"_ _2\"> </span>pierwszych <span class=\"_ _2\"> </span>10 <span class=\"_ _2\"> </span>lat <span class=\"_ _2\"> </span>wyceny <span class=\"_ _2\"> </span>rezerwy <span class=\"_ _1\"> </span>(tj. <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>2032 <span class=\"_ _2\"> </span>r.) <span class=\"_ _2\"> </span>przyj<span class=\"_ _3\"></span><span class=\"ff3\">\u0119ta<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y1013 ff3 fs6 fc0 sc0 ls0 ws0\">zosta\u0142a <span class=\"ff2\">stopa wol<span class=\"_ _4\"></span>na od ryzyka <span class=\"_ _4\"></span>na poziomi<span class=\"_ _4\"></span>e 6,845<span class=\"_ _4\"></span>%). </span></div><div class=\"t m0 x11 h8 y1014 ff3 fs6 fc0 sc0 ls0 ws0\">Z <span class=\"_ _10\"> </span>kolei <span class=\"_ _11\"> </span>bior\u0105c <span class=\"_ _11\"> </span>pod <span class=\"_ _10\"> </span>uwag\u0119 <span class=\"_ _11\"> </span>du\u017c\u0105 <span class=\"_ _10\"> </span>zmienno\u015b\u0107 <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>wolnej <span class=\"_ _10\"> </span>od </div><div class=\"t m0 x11 h8 y1015 ff3 fs6 fc0 sc0 ls0 ws0\">ryzyka, <span class=\"_ _14\"> </span>jaka <span class=\"_ _c\"> </span>mia\u0142a <span class=\"_ _c\"> </span>miejsce <span class=\"_ _c\"> </span>w <span class=\"_ _14\"> </span>ost<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>tnim <span class=\"_ _14\"> </span>okresie, <span class=\"_ _c\"> </span>opartej <span class=\"_ _c\"> </span>na<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y1016 ff3 fs6 fc0 sc0 ls0 ws0\">rentowno\u015bci <span class=\"_ _2d\"> </span>10<span class=\"ff2\">-letnich <span class=\"_ _1c\"> </span>o<span class=\"_ _3\"></span>blig<span class=\"_ _4\"></span>acji <span class=\"_ _2d\"> </span>skarbowych, <span class=\"_ _1c\"> </span>Jednostka </span></div><div class=\"t m0 x11 h8 y1017 ff3 fs6 fc0 sc0 ls0 ws0\">Dominuj\u0105ca  zastosowa\u0142a <span class=\"_ _10\"> </span>profesjonalny  o<span class=\"_ _3\"></span>s\u0105d  do <span class=\"_ _10\"> </span>ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>enia <span class=\"_ _10\"> </span>tej </div><div class=\"t m0 x11 h8 y1018 ff3 fs6 fc0 sc0 ls0 ws0\">stopy <span class=\"_ _2\"> </span>dla  wy<span class=\"_ _4\"></span>ceny <span class=\"_ _2\"> </span>rezerwy <span class=\"_ _2\"> </span>przypadaj\u0105cej <span class=\"_ _2\"> </span>po <span class=\"_ _12\"> </span>okresie <span class=\"_ _2\"> </span>10 <span class=\"_ _2\"> </span>lat  od </div><div class=\"t m0 x11 h8 y1019 ff3 fs6 fc0 sc0 ls0 ws0\">dnia <span class=\"_ _f\"></span>ko\u0144cz\u0105cego <span class=\"_ _f\"></span>roczny <span class=\"_ _f\"></span>okres <span class=\"_ _0\"></span>sprawozdawcz<span class=\"_ _4\"></span>y, <span class=\"_ _f\"></span>opieraj\u0105c <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _0\"></span>na </div><div class=\"t m0 x11 h8 y101a ff3 fs6 fc0 sc0 ls0 ws0\">historycznej <span class=\"_ _10\"> </span>obserwacji <span class=\"_ _11\"> </span>stosun<span class=\"_ _4\"></span>ku <span class=\"_ _11\"> </span>wysoko\u015bci <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>wolnej <span class=\"_ _11\"> </span>od </div><div class=\"t m0 x11 h8 y101b ff3 fs6 fc0 sc0 ls0 ws0\">ryzyka <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>wysoko\u015bci <span class=\"_ _2\"> </span>zak\u0142adan<span class=\"ff2\">ego <span class=\"_ _2\"> </span>celu <span class=\"_ _2\"> </span>inflacyjnego. <span class=\"_ _1\"> </span>W  wyniku<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y101c ff3 fs6 fc0 sc0 ls0 ws0\">dokonanego <span class=\"_ _2\"> </span>os\u0105du <span class=\"_ _2\"> </span>Jednostka<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>Dominuj\u0105ca <span class=\"_ _2\"> </span>przyj\u0119\u0142a <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>wyceny<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y101d ff3 fs6 fc0 sc0 ls0 ws0\">rezerwy  przypadaj\u0105c<span class=\"_ _4\"></span>ej  po  okresie  10  lat  od  dnia  ko\u0144cz\u0105cego </div><div class=\"t m0 x11 h8 y101e ff3 fs6 fc0 sc0 ls0 ws0\">roczny <span class=\"_ _1f\"> </span>okres <span class=\"_ _1f\"> </span>sprawozdawczy<span class=\"_ _4\"></span> <span class=\"_ _1f\"> </span>stop\u0119 <span class=\"_ _1f\"> </span>woln\u0105 <span class=\"_ _1f\"> </span>od <span class=\"_ _1f\"> </span>ryzyka <span class=\"_ _1f\"> </span>na </div><div class=\"t m0 x11 h8 y101f ff3 fs6 fc0 sc0 ls0 ws0\">poziomie <span class=\"_ _15\"> </span>3,5%, <span class=\"_ _11\"> </span>co <span class=\"_ _15\"> </span>prze\u0142o\u017cy\u0142o <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>realn\u0105 <span class=\"_ _15\"> </span>stop\u0119 <span class=\"_ _11\"> </span>dys<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ont<span class=\"_ _3\"></span><span class=\"ff2 ls4e\">a </span></div><div class=\"t m0 x11 h8 y1020 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">wysoko\u015bci <span class=\"_ _10\"> </span>0,98% <span class=\"_ _11\"> </span>(w <span class=\"_ _11\"> </span>okresie <span class=\"_ _11\"> </span>por\u00f3wnawczym <span class=\"_ _10\"> </span>przyj\u0119to <span class=\"_ _11\"> </span>takie </span></div><div class=\"t m0 x11 h8 y1021 ff3 fs6 fc0 sc0 ls0 ws0\">same za\u0142o\u017cenia).<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y1022 ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _e\"> </span>Grupie <span class=\"_ _32\"> </span>Kapita\u0142owej <span class=\"_ _32\"> </span>KGHM <span class=\"_ _32\"> </span>INTERNATIONAL <span class=\"_ _32\"> </span>LTD. <span class=\"_ _e\"> </span>dla </div><div class=\"t m0 x11 h8 y355 ff3 fs6 fc0 sc0 ls0 ws0\">oszacowania <span class=\"_ _11\"> </span>rezerwy <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>koszty <span class=\"_ _15\"> </span>likwidacji <span class=\"_ _15\"> </span>kopal\u0144 <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>obiekt\u00f3w </div><div class=\"t m0 x11 h8 y158 ff3 fs6 fc0 sc0 ls0 ws0\">technologicznyc<span class=\"_ _4\"></span>h <span class=\"_ _3\"></span>po\u0142o\u017cony<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>w Stanach <span class=\"_ _3\"></span>Zjednoczon<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>Ameryki<span class=\"_ _3c\"> </span><span class=\"_ _4\"></span> </div></div>z inwestycji <span class=\"_ _1e\"> </span>w <span class=\"_ _16\"> </span><span class=\"ff3\">pi\u0119ciole<span class=\"_ _4\"></span>tnie <span class=\"_ _1e\"> </span>obligacje <span class=\"_ _23\"> </span>rz\u0105dowe<span class=\"ff2\"> </span></span>emitowane <span class=\"ff3\">prz<span class=\"_ _4\"></span>ez rz\u0105dy Ka<span class=\"_ _4\"></span>nady i<span class=\"ff2\"> Chile. </span></span>- <span class=\"_ _10\"> </span><span class=\"ff3\">stopa <span class=\"_ _10\"> </span>inflacji  oparta  je<span class=\"_ _3\"></span>st  na <span class=\"_ _10\"> </span>prognozie <span class=\"_ _19\"> </span>przysz\u0142ej </span>inflacji <span class=\"_ _15\"> </span>stosowanej <span class=\"_ _11\"> </span>przy <span class=\"_ _15\"> </span>kalkulacji <span class=\"_ _11\"> </span>zo<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>owi\u0105za\u0144 <span class=\"_ _15\"> </span>na przysz\u0142e \u015bwiadcz<span class=\"_ _4\"></span>enia pracownicz<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span>Zmiana <span class=\"_ _1d\"> </span>st<span class=\"_ _3\"></span>opy <span class=\"_ _1d\"> </span>dyskonta <span class=\"_ _22\"> </span>lub <span class=\"_ _22\"> </span>sza<span class=\"_ _4\"></span>cowanego <span class=\"_ _22\"> </span>koszt<span class=\"_ _4\"></span>u likwidacji <span class=\"_ _10\"> </span>koryguje <span class=\"_ _10\"> </span>warto\u015b\u0107 <span class=\"_ _10\"> </span>\u015brodka <span class=\"_ _10\"> </span>t<span class=\"_ _3\"></span>rwa\u0142ego, <span class=\"_ _10\"> </span>kt\u00f3rego dotyczy, chyba <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>przekracz<span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>wa<span class=\"_ _4\"></span>rto\u015b\u0107 bilansow\u0105 <span class=\"_ _3\"></span>\u015brodka<span class=\"_ _4\"></span> trwa\u0142ego, <span class=\"_ _24\"> </span>w\u00f3wczas <span class=\"_ _2b\"> </span>nadwy\u017cka <span class=\"_ _24\"> </span>ujmowana <span class=\"_ _2b\"> </span><span class=\"ff2\">jest </span>w <span class=\"ff3\">pozosta\u0142ych pr<span class=\"_ _4\"></span>zychodach <span class=\"_ _4\"></span>operacyjnych.<span class=\"ff2\"> </span></span>Wzrost <span class=\"_ _2\"> </span>rezerwy <span class=\"_ _12\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>up\u0142ywu <span class=\"_ _2\"> </span>czasu  ujm<span class=\"_ _4\"></span>owany <span class=\"_ _2\"> </span>jest w kosztach fina<span class=\"_ _4\"></span>nsowych. W <span class=\"_ _17\"> </span>ramach <span class=\"_ _17\"> </span>rezerwy <span class=\"_ _17\"> </span>na <span class=\"_ _17\"> </span>koszty <span class=\"_ _17\"> </span>likwidacji <span class=\"_ _17\"> </span>za<span class=\"ff3\">k\u0142ad\u00f3w </span>g\u00f3rniczych <span class=\"_ _1c\"> </span>i <span class=\"_ _1c\"> </span>innych <span class=\"_ _1c\"> </span>obiekt\u00f3w <span class=\"_ _1c\"> </span>technologiczny<span class=\"_ _4\"></span>ch prezentowane <span class=\"_ _2\"> </span>jest <span class=\"_ _2\"> </span>sa<span class=\"ff3\">ldo <span class=\"_ _2\"> </span>F<span class=\"_ _3\"></span>und<span class=\"_ _4\"></span>uszu <span class=\"_ _2\"> </span>Likwidacji <span class=\"_ _2\"> </span>Zak\u0142adu </span>G\u00f3rniczego<span class=\"ff2\"> <span class=\"_ _1c\"> </span>(FLZG) <span class=\"_ _2d\"> </span>oraz <span class=\"_ _2d\"> </span>Funduszu <span class=\"_ _1c\"> </span>Rekultywacji </span>Sk\u0142adowisk <span class=\"_ _2c\"> </span>Odpad\u00f3w <span class=\"_ _2c\"> </span>(FRSO), <span class=\"_ _2c\"> </span>kt\u00f3<span class=\"_ _3\"></span>re <span class=\"_ _2c\"> </span><span class=\"ff2\">Jednostka </span>Dominuj\u0105ca<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>tworzy <span class=\"_ _2\"> </span>na  m<span class=\"_ _4\"></span>ocy <span class=\"_ _2\"> </span>odr\u0119bnych <span class=\"_ _12\"> </span>przepis<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _2\"> </span>tj. Ustawy  z  dnia <span class=\"_ _19\"> </span>9 <span class=\"_ _19\"> </span>cze<span class=\"_ _3\"></span>rwca  2011  r.  Prawo  geologiczne i <span class=\"ff3\">g\u00f3rnicze <span class=\"_ _14\"> </span>oraz <span class=\"_ _c\"> </span>Ustaw</span>y <span class=\"_ _c\"> </span>z <span class=\"_ _c\"> </span>dnia <span class=\"_ _c\"> </span>14 <span class=\"_ _c\"> </span>grudnia <span class=\"_ _c\"> </span>2012 <span class=\"_ _c\"> </span>r. o <span class=\"ff3\">odpadach, <span class=\"_ _2a\"> </span>odpowiednio. <span class=\"_ _2a\"> </span>Rol\u0105 <span class=\"_ _2c\"> </span>Fundusz<span class=\"_ _4\"></span>y <span class=\"_ _2c\"> </span>jest<span class=\"_ _4\"></span> </span>zabezpieczeni<span class=\"_ _4\"></span>e <span class=\"_ _2f\"> </span>\u015brodk\u00f3w <span class=\"_ _22\"> </span>pieni\u0119\u017cnych <span class=\"_ _2f\"> </span>na <span class=\"_ _2f\"> </span>potrzeb<span class=\"_ _4\"></span>y przysz\u0142ej <span class=\"_ _16\"> </span>realizacji <span class=\"_ _16\"> </span>przez <span class=\"_ _1c\"> </span>Jednostk\u0119 <span class=\"_ _16\"> </span>Dominuj\u0105c\u0105<span class=\"ff2\"> </span>obowi\u0105zk\u00f3w <span class=\"_ _17\"> </span>zwi\u0105zanych <span class=\"_ _1f\"> </span>z <span class=\"_ _17\"> </span>zamkni\u0119ciem, <span class=\"_ _17\"> </span>likwidacj\u0105 i <span class=\"ff3\">rekultywacj\u0105 <span class=\"_ _1e\"> </span>zak\u0142ad\u00f3w <span class=\"_ _1e\"> </span>g\u00f3rniczych <span class=\"_ _1e\"> </span>i <span class=\"_ _23\"> </span>sk\u0142<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>owisk </span>odpad\u00f3w, <span class=\"_ _1a\"> </span>poprzez <span class=\"_ _1e\"> </span>ich <span class=\"_ _1e\"> </span>gr<span class=\"_ _4\"></span>omadzenie <span class=\"_ _1a\"> </span>w <span class=\"_ _1e\"> </span>spos\u00f3b przewidziany prz<span class=\"_ _4\"></span>episami ustaw.<span class=\"_ _4\"></span><span class=\"fsb\"> </span>W <span class=\"_ _f\"></span>przypadku <span class=\"_ _f\"></span>FLZG <span class=\"_ _0\"></span><span class=\"ff3\">Jednostka <span class=\"_ _3\"></span>Do<span class=\"_ _3\"></span>minuj\u0105ca</span> <span class=\"_ _f\"></span><span class=\"ff3\">wyodr\u0119bni\u0142a<span class=\"_ _4\"></span> </span>bankowy <span class=\"_ _13\"> </span>rachunek <span class=\"_ _d\"> </span>\u015brodk\u00f3w <span class=\"_ _13\"> </span>pieni\u0119\u017cnych, <span class=\"_ _13\"> </span>na <span class=\"_ _13\"> </span>kt\u00f3ry odprowadza <span class=\"_ _18\"> </span>\u015brodki <span class=\"_ _1b\"> </span>pi<span class=\"_ _4\"></span>eni\u0119\u017cne <span class=\"_ _18\"> </span>w <span class=\"_ _1b\"> </span>wysoko<span class=\"_ _4\"></span>\u015bci r\u00f3wnowarto\u015bci <span class=\"_ _e\"> </span>3% <span class=\"_ _1a\"> </span>odpis\u00f3w <span class=\"_ _1a\"> </span>amortyzacyjnych <span class=\"_ _e\"> </span>od \u015brodk\u00f3w <span class=\"_ _17\"> </span>trwa\u0142ych <span class=\"_ _13\"> </span>zak\u0142ad\u00f3w <span class=\"_ _17\"> </span>g\u00f3rniczych, <span class=\"_ _17\"> </span>ustalanych<span class=\"_ _4\"></span> stosownie <span class=\"_ _2c\"> </span>do <span class=\"_ _33\"> </span>przepis\u00f3w <span class=\"_ _2c\"> </span>ustawy <span class=\"_ _33\"> </span>o <span class=\"_ _33\"> </span>podatku<span class=\"_ _4\"></span> dochodowym. <span class=\"_ _f\"></span>Szczeg\u00f3\u0142y <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>temat <span class=\"_ _f\"></span>ryzyka <span class=\"_ _0\"></span>kredytowego<span class=\"_ _4\"></span> zwi\u0105zanego <span class=\"_ _2\"> </span>ze  \u015brodkami<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>pieni\u0119\u017cnymi <span class=\"_ _2\"> </span>zgromadzonymi<span class=\"_ _4\"></span> na <span class=\"_ _18\"> </span>wyodr\u0119bnionym <span class=\"_ _18\"> </span>rachunk<span class=\"_ _4\"></span>u <span class=\"_ _18\"> </span>FLZG <span class=\"_ _18\"> </span>zosta\u0142y zaprezentowan<span class=\"_ _4\"></span>e w Nocie 7<span class=\"_ _4\"></span>.5.2.4. W <span class=\"_ _14\"> </span>przypadku <span class=\"_ _14\"> </span>FRSO <span class=\"_ _c\"> </span>Jednostk<span class=\"ff3\">a <span class=\"_ _14\"> </span>Dominuj\u0105ca</span>, <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>lipcu 2022<span class=\"ls0\"> <span class=\"ff3\">r, <span class=\"_ _16\"> </span>do<span class=\"_ _3\"></span>kona\u0142a <span class=\"_ _16\"> </span>zmiany <span class=\"_ _1c\"> </span>formy <span class=\"_ _1c\"> </span>zabezpiecz<span class=\"_ _4\"></span>enia </span></span>\u015brodk\u00f3w <span class=\"_ _e\"> </span>finansowych <span class=\"_ _e\"> </span>tego <span class=\"_ _1a\"> </span>Funduszu <span class=\"_ _e\"> </span>zast\u0119puj\u0105c<span class=\"_ _4\"></span> wyodr\u0119bniony <span class=\"_ _2b\"> </span>rachun<span class=\"_ _4\"></span>ek<span class=\"ff2\"> <span class=\"_ _2b\"> </span>bankowy <span class=\"_ _2b\"> </span>gwarancjami<span class=\"_ _4\"></span> </span>finansowymi <span class=\"_ _c\"> </span>wystawianym<span class=\"_ _4\"></span>i <span class=\"_ _c\"> </span>przez <span class=\"_ _c\"> </span>bank <span class=\"_ _d\"> </span>na <span class=\"_ _c\"> </span>zlecenie Jednostki <span class=\"_ _2\"> </span>Dominuj\u0105cej, <span class=\"_ _2\"> </span>kt\u00f3rych <span class=\"_ _2\"> </span>Jednostka  D<span class=\"_ _4\"></span>ominuj\u0105ca<span class=\"_ _4\"></span> jest <span class=\"_ _10\"> </span>jednocze\u015bnie  beneficjent<span class=\"_ _4\"></span>em.  Wysoko\u015b\u0107 <span class=\"_ _19\"> </span>g<span class=\"_ _3\"></span>warancji<span class=\"_ _4\"></span> <span class=\"ff2\"> </span>podlega <span class=\"_ _37\"> </span>aktualizacji <span class=\"_ _37\"> </span>w <span class=\"_ _37\"> </span>okresach <span class=\"_ _37\"> </span>rocznych. Jednostka <span class=\"ff3\">Dominu<span class=\"_ _4\"></span>j\u0105ca <span class=\"_ _38\"> </span>d\u0105\u017cy <span class=\"_ _38\"> </span>do <span class=\"_ _38\"> </span>osi\u0105gni\u0119cia<span class=\"ff2\"> </span></span>pe\u0142nego<span class=\"ff2\"> </span>zabezpi<span class=\"_ _4\"></span>eczenia <span class=\"_ _16\"> </span>\u015brodk\u00f3w <span class=\"_ _16\"> </span>na <span class=\"_ _16\"> </span>rekultywac<span class=\"_ _4\"></span>j\u0119 poszczeg\u00f3lnych <span class=\"_ _1c\"> </span>sk\u0142adowisk <span class=\"_ _2d\"> </span>w <span class=\"_ _2d\"> </span>roku, <span class=\"_ _2d\"> </span>na <span class=\"_ _2d\"> </span>kt\u00f3ry harmonogram <span class=\"_ _22\"> </span>likwidacji <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>rekultywacji <span class=\"_ _22\"> </span>przewiduje zamkni\u0119cie <span class=\"_ _13\"> </span>danego <span class=\"_ _13\"> </span>sk\u0142adowis<span class=\"_ _4\"></span>ka <span class=\"_ _13\"> </span>odpad\u00f3w, <span class=\"_ _13\"> </span>poprzez systematyczne zwi<span class=\"_ _4\"></span>\u0119kszanie war<span class=\"_ _4\"></span>to\u015bci tych g<span class=\"_ _4\"></span>warancji.<span class=\"ff2\"> </span>oraz <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>Kanad<span class=\"ff3\">zie <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>okresie <span class=\"_ _15\"> </span>bie\u017c\u0105cym <span class=\"_ _15\"> </span>przyj\u0119to <span class=\"_ _15\"> </span>realn\u0105 <span class=\"_ _15\"> </span>stop\u0119 </span>dyskonta <span class=\"_ _15\"> </span>na <span class=\"_ _11\"> </span>poziomie <span class=\"_ _15\"> </span>od <span class=\"_ _15\"> </span>1,17% <span class=\"_ _11\"> </span>do <span class=\"_ _14\"> </span>1,90% <span class=\"_ _11\"> </span><span class=\"ff3\">w <span class=\"_ _15\"> </span>zale\u017cno\u015bci <span class=\"_ _11\"> </span>od </span>kopalni (w okresi<span class=\"_ _4\"></span>e por\u00f3wnaw<span class=\"_ _4\"></span>czym <span class=\"_ _4\"></span>od <span class=\"ff2\">1,19% do 1,6<span class=\"_ _4\"></span>7%<span class=\"ls10\">).</span> </span>W <span class=\"_ _10\"> </span>zakresie <span class=\"_ _11\"> </span>koszt\u00f3w <span class=\"_ _10\"> </span>niekt\u00f3rych <span class=\"_ _10\"> </span>prac <span class=\"_ _10\"> </span>realizowanych <span class=\"_ _11\"> </span>w <span class=\"_ _10\"> </span>trakcie eksploatacji <span class=\"_ _11\"> </span>kopalni <span class=\"_ _15\"> </span><span class=\"ff3\">odkrywkowych, <span class=\"_ _11\"> </span>kt\u00f3<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>jednocze\u015bnie <span class=\"_ _11\"> </span>s\u0142u\u017c\u0105<span class=\"_ _3c\"> </span></span>rekultywacji <span class=\"_ _3\"></span>wyrobisk, <span class=\"_ _3\"></span>Grupa <span class=\"_ _f\"></span>dokona\u0142a <span class=\"_ _3\"></span>os\u0105du, <span class=\"_ _f\"></span>uznaj\u0105c <span class=\"_ _3\"></span>\u017ce <span class=\"_ _f\"></span>koszty te <span class=\"_ _2f\"> </span>maj\u0105<span class=\"_ _3c\"> </span>przede <span class=\"_ _22\"> </span>wszystkim <span class=\"_ _2f\"> </span>charakter <span class=\"_ _2f\"> </span>bie\u017c\u0105cych <span class=\"_ _2f\"> </span>koszt\u00f3w produkcyjnych,<span class=\"_ _4\"></span> <span class=\"_ _2f\"> </span>gdy\u017c <span class=\"_ _32\"> </span>dzia<span class=\"_ _4\"></span>\u0142ania <span class=\"_ _2f\"> </span>te <span class=\"_ _2f\"> </span>w <span class=\"_ _32\"> </span>pierwsz<span class=\"_ _4\"></span>ej <span class=\"_ _2f\"> </span>kolejno\u015bci warunkuj\u0105 <span class=\"_ _23\"> </span>bie\u017c\u0105c\u0105 <span class=\"_ _23\"> </span>eksploatacj\u0119 <span class=\"_ _23\"> </span>kopalni <span class=\"_ _16\"> </span>i <span class=\"_ _23\"> </span>gene<span class=\"ff2\">rowanie </span>przychod\u00f3w, <span class=\"_ _10\"> </span>a <span class=\"_ _11\"> </span>ich <span class=\"_ _11\"> </span>skutkiem <span class=\"_ _10\"> </span>drugorz\u0119dnym <span class=\"_ _10\"> </span>jest <span class=\"_ _11\"> </span>wykonywana<span class=\"_ _6\"></span> rekultywacja. <span class=\"_ _13\"> </span>W <span class=\"_ _17\"> </span>zwi\u0105zku <span class=\"_ _17\"> </span>z <span class=\"_ _17\"> </span>t<span class=\"_ _3\"></span>ym <span class=\"_ _17\"> </span>koszty <span class=\"_ _17\"> </span>takich <span class=\"_ _17\"> </span>dzia\u0142a\u0144 <span class=\"_ _17\"> </span>nie s\u0105<span class=\"ff2 ls0\"> <span class=\"ff3\">uwzgl\u0119dnian<span class=\"_ _4\"></span>e w wyceni<span class=\"_ _4\"></span>e rezerwy r<span class=\"_ _4\"></span>ekultywacyjnej.<span class=\"_ _3c\"> </span></span></span><div class=\"c w2 h0 gs186c\"><div class=\"t m0 x5 h18 y8fc ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y3d8 ff3 fs6 fc0 sc0 ls0 ws0\">Wydatki na likwida<span class=\"_ _4\"></span>cj\u0119 kopal\u0144 i <span class=\"_ _4\"></span>innych ob<span class=\"_ _4\"></span>iekt\u00f3w w lata<span class=\"_ _4\"></span>ch 2023<span class=\"ff2\">-<span class=\"lse\">2072</span> </span></div><div class=\"t m0 x5 h5 y104d ff1 fs3 fcd sc0 ls0 ws0\"> </div></div><div class=\"c w1ce hd2 gs186d\"><div class=\"t m0 xdd h8 yc9 ff1 fs6 fc2 sc0 lsf ws0\">2023*<span class=\"ls0\">-</span>2032<span class=\"ls0\"> </span></div></div><div class=\"c w213 hd2 gs186e\"><div class=\"t m0 x1e h8 yc9 ff1 fs6 fc2 sc0 lsf ws0\">2033<span class=\"ls0\">-</span>2042<span class=\"ls0\"> </span></div></div><div class=\"c w1ce hd2 gs186f\"><div class=\"t m0 x1e h8 yc9 ff1 fs6 fc2 sc0 lsf ws0\">2043<span class=\"ls0\">-</span>2052<span class=\"ls0\"> </span></div></div><div class=\"c w1d4 hd2 gs1870\"><div class=\"t m0 x19 h8 yc9 ff1 fs6 fc2 sc0 lsf ws0\">2053<span class=\"ls0\">-</span>2062<span class=\"ls0\"> </span></div></div><div class=\"c w1cf hd2 gs1871\"><div class=\"t m0 x19 h8 yc9 ff1 fs6 fc2 sc0 lsf ws0\">2063<span class=\"ls0\">-</span>2072<span class=\"ls0\"> </span></div></div><div class=\"c w1cb hd2 gs1872\"><div class=\"t m0 x75 h8 yc9 ff4 fs6 fc2 sc0 ls0 ws0\">Og\u00f3\u0142em<span class=\"ff1\"> </span></div></div><div class=\"c w22f h4f gs1873\"><div class=\"t m0 x11 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">Kopalnie </div></div><div class=\"c w1ce h4f gs1874\"><div class=\"t m0 x18 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">335<span class=\"ls0\"> </span></div></div><div class=\"c w213 h4f gs1875\"><div class=\"t m0 x18 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">529<span class=\"ls0\"> </span></div></div><div class=\"c w1ce h4f gs1876\"><div class=\"t m0 x18 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">511<span class=\"ls0\"> </span></div></div><div class=\"c w1d4 h4f gs1877\"><div class=\"t m0 xab h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">932<span class=\"ls0\"> </span></div></div><div class=\"c w1cf h4f gs1878\"><div class=\"t m0 xab h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">151<span class=\"ls0\"> </span></div></div><div class=\"c w1cb h4f gs1879\"><div class=\"t m0 x23 h8 yc9 ff1 fs6 fc0 sc0 ls0 ws0\">2 458 </div></div><div class=\"c w22f h114 gs187a\"><div class=\"t m0 x11 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">Huty </div></div><div class=\"c w1ce h114 gs187b\"><div class=\"t m0 x18 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">112<span class=\"ls0\"> </span></div></div><div class=\"c w213 h114 gs187c\"><div class=\"t m0 x24 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">98<span class=\"ls0\"> </span></div></div><div class=\"c w1ce h114 gs187d\"><div class=\"t m0 x1c h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w1d4 h114 gs187e\"><div class=\"t m0 x6d h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w1cf h114 gs187f\"><div class=\"t m0 x4b h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1cb h114 gs1880\"><div class=\"t m0 xab h8 yc9 ff1 fs6 fc0 sc0 lsf ws0\">214<span class=\"ls0\"> </span></div></div><div class=\"c w22f h114 gs1881\"><div class=\"t m0 x11 h8 yc9 ff4 fs6 fc2 sc0 ls0 ws0\">Og\u00f3\u0142em<span class=\"ff1\"> </span></div></div><div class=\"c w1ce h114 gs1882\"><div class=\"t m0 x18 h8 yc9 ff1 fs6 fc0 sc0 lsf ws0\">447<span class=\"ls0\"> </span></div></div><div class=\"c w213 h114 gs1883\"><div class=\"t m0 x18 h8 yc9 ff1 fs6 fc0 sc0 lsf ws0\">627<span class=\"ls0\"> </span></div></div><div class=\"c w1ce h114 gs1884\"><div class=\"t m0 x18 h8 yc9 ff1 fs6 fc0 sc0 lsf ws0\">513<span class=\"ls0\"> </span></div></div><div class=\"c w1d4 h114 gs1885\"><div class=\"t m0 xab h8 yc9 ff1 fs6 fc0 sc0 lsf ws0\">934<span class=\"ls0\"> </span></div></div><div class=\"c w1cf h114 gs1886\"><div class=\"t m0 xab h8 yc9 ff1 fs6 fc0 sc0 lsf ws0\">151<span class=\"ls0\"> </span></div></div><div class=\"c w1cb h114 gs1887\"><div class=\"t m0 x23 h8 yc9 ff1 fs6 fc0 sc0 ls0 ws0\">2 672 </div></div><div class=\"c w2 h0 gs186c\"><div class=\"t m0 x77 h92 y1051 ff6 fs6 fc0 sc0 ls42 ws0\">   <span class=\"ff5 ls0\">*Wydatki na likwidacj\u0119 <span class=\"_ _4\"></span>kopal\u0144 i innyc<span class=\"_ _4\"></span>h obiekt\u00f3w w Je<span class=\"_ _4\"></span>dnostce D<span class=\"_ _4\"></span>ominuj\u0105cej <span class=\"_ _4\"></span>w 2023 r. wyni<span class=\"_ _4\"></span>os\u0142y 2 mln P<span class=\"_ _4\"></span>LN</span><span class=\"ff5 ls0\"><span class=\"ff6\"> </span></span></div><div class=\"t m0 x77 h18 y7f7 ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h5 y1052 ff1 fs3 fcd sc0 ls0 ws0\"> </div></div><div class=\"c w308 h27 gs1889\"><div class=\"t m0 x26 h8 ydf ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>3  </div><div class=\"t m0 x26 h8 ye0 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>3 </div></div><div class=\"c w309 h27 gs188a\"><div class=\"t m0 x19 h8 ydf ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>2  </div><div class=\"t m0 x19 h8 ye0 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>2 </div></div><div class=\"c w307 h25 gs188b\"><div class=\"t m0 x11 h8 y1c3 ff4 fs6 fc2 sc0 ls0 ws0\">Stan rezerw n<span class=\"_ _4\"></span>a pocz\u0105tek okres<span class=\"_ _4\"></span>u spr<span class=\"_ _4\"></span>awozdawczego <span class=\"ff1\"> </span></div></div><div class=\"c w308 h25 gs188c\"><div class=\"t m0 x3d h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">1 893 </div></div><div class=\"c w309 h25 gs188d\"><div class=\"t m0 x33 h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">1 552 </div></div><div class=\"c w207 h6d gs188e\"><div class=\"t m0 x11 h5 yfb ff2 fs3 fc2 sc0 ls0 ws0\">Nota 9.1 </div></div><div class=\"c w307 h6d gs188f\"><div class=\"t m0 x11 h8 y1c3 ff3 fs6 fc0 sc0 ls0 ws0\">Zmiany szacunk\u00f3w <span class=\"_ _4\"></span>odniesi<span class=\"_ _4\"></span>one w \u015brodki trwa<span class=\"_ _4\"></span>\u0142e<span class=\"ff2\"> </span></div></div><div class=\"c w308 h6d gs1890\"><div class=\"t m0 x1d h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">100</span> </div></div><div class=\"c w309 h6d gs1891\"><div class=\"t m0 x3f h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">( 42) </div></div><div class=\"c w307 h27 gs1892\"><div class=\"t m0 x11 h8 ydf ff3 fs6 fc0 sc0 ls0 ws0\">Reklasyfikacja sa<span class=\"_ _4\"></span>lda Fundusz<span class=\"_ _4\"></span>u Likwidacji <span class=\"_ _4\"></span>Zak\u0142adu G\u00f3rnicz<span class=\"_ _4\"></span>ego <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 ye3 ff3 fs6 fc0 sc0 ls0 ws0\">i Funduszu Rekul<span class=\"_ _4\"></span>tywacji Sk\u0142ad<span class=\"_ _4\"></span>owisk Od<span class=\"_ _4\"></span>pad\u00f3w<span class=\"ff2\"> </span></div></div><div class=\"c w308 h27 gs1893\"><div class=\"t m0 xa1 h8 ye4 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w309 h27 gs1894\"><div class=\"t m0 x6d h8 ye4 ff2 fs6 fc0 sc0 lse ws0\">496*<span class=\"ls0\"> </span></div></div><div class=\"c w307 h25 gs1895\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Zmiany z tytu<span class=\"_ _4\"></span>\u0142u utraty kontr<span class=\"_ _4\"></span>oli nad <span class=\"_ _4\"></span>jednostkami zale\u017cn<span class=\"_ _4\"></span>ymi<span class=\"ff2\"> </span></div></div><div class=\"c w308 h25 gs1896\"><div class=\"t m0 xa1 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w309 h25 gs1897\"><div class=\"t m0 x3f h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">( 91) </div></div><div class=\"c w307 h28 gs1898\"><div class=\"t m0 x11 h8 y91d ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e<span class=\"ff2\"> </span></div></div><div class=\"c w308 h28 gs1899\"><div class=\"t m0 x1d h8 y91d ff2 fs6 fc0 sc0 ls0 ws0\">( 19) </div></div><div class=\"c w309 h28 gs189a\"><div class=\"t m0 x3f h8 y91d ff2 fs6 fc0 sc0 ls0 ws0\">( 22) </div></div><div class=\"c w307 h25 gs189b\"><div class=\"t m0 x11 h8 y65 ff1 fs6 fc2 sc0 ls0 ws0\">Stan rezerw n<span class=\"_ _4\"></span>a koniec okresu <span class=\"_ _4\"></span>spr<span class=\"_ _4\"></span>awozdawczego, <span class=\"_ _4\"></span>z tego: </div></div><div class=\"c w308 h25 gs189c\"><div class=\"t m0 x3d h8 y65 ff1 fs6 fc0 sc0 ls0 ws0\">1 974 </div></div><div class=\"c w309 h25 gs189d\"><div class=\"t m0 x33 h8 y65 ff1 fs6 fc0 sc0 ls0 ws0\">1 893 </div></div><div class=\"c w307 h25 gs189e\"><div class=\"t m0 x11 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> - <span class=\"ff3\">rezerwy d\u0142ug<span class=\"_ _4\"></span>oterminowe<span class=\"ff2\"> </span></span></div></div><div class=\"c w308 h25 gs189f\"><div class=\"t m0 x3d h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">1 923 </div></div><div class=\"c w309 h25 gs18a0\"><div class=\"t m0 x33 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">1 859 </div></div><div class=\"c w307 h25 gs18a1\"><div class=\"t m0 x11 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> - <span class=\"ff3\">rezerwy kr\u00f3<span class=\"_ _4\"></span>tkoterminow<span class=\"_ _4\"></span>e<span class=\"ff2\"> </span></span></div></div><div class=\"c w308 h25 gs18a2\"><div class=\"t m0 x3f h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">51</span> </div></div><div class=\"c w309 h25 gs18a3\"><div class=\"t m0 x0 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">34</span> </div></div><div class=\"c w2 h0 gs18a4\"><div class=\"t m0 x5 h5 y82 ff2 fs3 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x5 h5 y1057 ff2 fs3 fc0 sc0 ls0 ws0\">*<span class=\"ff5\">Zmiana <span class=\"_ _f\"> </span>p<span class=\"_ _3\"></span>rezentacji <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>p<span class=\"_ _3\"></span>rezentacj\u0119 <span class=\"_ _f\"></span>\u0142\u0105cznie <span class=\"_ _f\"> </span>z<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d\u0142<span class=\"_ _3\"></span>ugoterminow\u0105 <span class=\"_ _f\"> </span>cz\u0119<span class=\"_ _3\"></span>\u015bci\u0105 <span class=\"_ _f\"></span>rezerwy <span class=\"_ _f\"></span>na <span class=\"_ _0\"> </span>koszty <span class=\"_ _f\"></span>likwidacji<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>kop<span class=\"_ _3\"></span>al\u0144 <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>inn<span class=\"_ _3\"></span>ych <span class=\"_ _f\"></span>obiekt\u00f3w <span class=\"_ _0\"> </span>wyni<span class=\"_ _f\"></span>ka\u0142a <span class=\"_ _f\"></span>ze <span class=\"_ _0\"> </span>zmiany </span></div><div class=\"t m0 x5 h4a y18d ff5 fs3 fc0 sc0 ls0 ws0\">os\u0105d\u00f3w w<span class=\"_ _3\"></span> 2022 r. w zakresie okresu o<span class=\"_ _3\"></span>czekiwanych wyp\u0142yw\u00f3w \u015brodk\u00f3w <span class=\"_ _3\"></span>pieni\u0119<span class=\"_ _3\"></span>\u017cnych z funduszu.<span class=\"ff6\"> </span></div><div class=\"t m0 x5 h5 y92b ff2 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h5 yed2 ff2 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y1058 ff2 fs3 fc0 sc0 ls0 ws0\"> <span class=\"ff4 fs6 fc2\">Wp\u0142yw zmiany <span class=\"_ _4\"></span>stopy dysk<span class=\"_ _4\"></span>onta na sald<span class=\"_ _4\"></span>o rezerwy na <span class=\"_ _4\"></span>koszty li<span class=\"_ _4\"></span>kwidacji kopal\u0144 i<span class=\"_ _4\"></span> innych obi<span class=\"_ _4\"></span>ekt\u00f3w technolo<span class=\"_ _4\"></span>gicznych<span class=\"ff1\"> </span></span></div><div class=\"t m0 x5 h4 y1059 ff2 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w105 h2a gs18a5\"><div class=\"t m0 x13 h8 yf7 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div></div><div class=\"c w30b h2a gs18a6\"><div class=\"t m0 x21 h8 yf7 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div></div><div class=\"c w105 h2a gs18a7\"><div class=\"t m0 x6b h8 yf7 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _4\"></span> </div></div><div class=\"c w30b h2a gs18a8\"><div class=\"t m0 x75 h8 yf7 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w30a h2a gs18a9\"><div class=\"t m0 x11 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">wzrost stopy dysk<span class=\"_ _4\"></span>onta o 1<span class=\"_ _4\"></span> p.p. </div></div><div class=\"c w105 h2a gs18aa\"><div class=\"t m0 x42 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">( 361) </div></div><div class=\"c w30b h2a gs18ab\"><div class=\"t m0 x3d h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">( 341) </div></div><div class=\"c w30a h2a gs18ac\"><div class=\"t m0 x11 h8 y179 ff3 fs6 fc0 sc0 ls0 ws0\">obni\u017cenie stopy <span class=\"_ _4\"></span>dyskonta <span class=\"_ _4\"></span>o 1 p.p.<span class=\"ff2\"> </span></div></div><div class=\"c w105 h2a gs18ad\"><div class=\"t m0 x6d h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">482</span> </div></div><div class=\"c w30b h2a gs18ae\"><div class=\"t m0 x1d h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">795</span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Rezerwa <span class=\"_ _13\"> </span>na <span class=\"_ _13\"> </span>przysz\u0142e <span class=\"_ _13\"> </span>koszty <span class=\"_ _13\"> </span>zwi\u0105zane <span class=\"_ _13\"> </span>z<span class=\"ff2\"> <span class=\"_ _17\"> </span></span>likwidacj\u0105 kopal\u0144  i  innych <span class=\"_ _10\"> </span>obiekt\u00f3w  technologicznych<span class=\"ff2\">  tworzona<span class=\"_ _4\"></span> </span>jest <span class=\"_ _13\"> </span>na <span class=\"_ _13\"> </span><span class=\"ff3\">bazie <span class=\"_ _13\"> </span>szacunk\u00f3w <span class=\"_ _d\"> </span>przewidywanych <span class=\"_ _13\"> </span>koszt<span class=\"_ _4\"></span>\u00f3w </span>likwidacji <span class=\"_ _2a\"> </span>obiekt\u00f3w <span class=\"_ _2a\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _2a\"> </span></span>przywr\u00f3cenia <span class=\"_ _2a\"> </span><span class=\"ff2\">do <span class=\"_ _2c\"> </span>stanu<span class=\"_ _4\"></span> </span>pierwotnego  te<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>enu <span class=\"_ _10\"> </span>po <span class=\"_ _11\"> </span><span class=\"ff3\">zako\u0144czeniu  ich <span class=\"_ _10\"> </span>e<span class=\"_ _3\"></span>kspl<span class=\"_ _4\"></span>oatacji,<span class=\"ff2\"> </span></span>wykonanych  w<span class=\"_ _4\"></span>  oparc<span class=\"_ _4\"></span>iu <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>  <span class=\"ff3\">prog<span class=\"_ _4\"></span>nozy <span class=\"_ _12\"> </span>eksploatacji <span class=\"_ _12\"> </span>z\u0142o\u017ca<span class=\"_ _4\"></span> </span>(dla <span class=\"_ _28\"> </span><span class=\"ff3\">obiekt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _28\"> </span>g\u00f3rnicz<span class=\"_ _4\"></span>ych) <span class=\"_ _37\"> </span>oraz <span class=\"_ _37\"> </span>ekspertyzy </span>technologiczn<span class=\"_ _4\"></span>o-<span class=\"ff3\">ekonomiczne<span class=\"_ _4\"></span> <span class=\"_ _37\"> </span>sporz\u0105dzone <span class=\"_ _28\"> </span>przez </span>specjalistyczne <span class=\"_ _17\"> </span>firmy <span class=\"_ _17\"> </span>b\u0105d\u017a <span class=\"_ _17\"> </span>wykonane <span class=\"_ _17\"> </span>w <span class=\"_ _17\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostce Dominuj\u0105cej.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>W <span class=\"_ _f\"></span>przypadku <span class=\"_ _3\"></span>kopalni <span class=\"_ _f\"></span>odkrywkowych <span class=\"_ _3\"></span>niekt\u00f3re <span class=\"_ _3\"></span>dzia\u0142ania oraz <span class=\"_ _1a\"> </span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>y <span class=\"_ _1e\"> </span>m<span class=\"_ _4\"></span>og\u0105ce <span class=\"_ _1e\"> </span>wp<span class=\"_ _4\"></span>\u0142ywa\u0107 <span class=\"_ _1a\"> </span>na <span class=\"_ _1e\"> </span>zakres <span class=\"_ _1a\"> </span>prac rekultywacyjnych,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>np. <span class=\"_ _f\"></span>koszty <span class=\"_ _3\"></span>odstawy <span class=\"_ _3\"></span>ska\u0142y <span class=\"_ _3\"></span>p\u0142onnej,<span class=\"_ _4\"></span> ponoszone  <span class=\"ff3\">w  trakcie <span class=\"_ _19\"> </span>\u017cycia <span class=\"_ _10\"> </span>kopalni  i  w<span class=\"_ _3\"></span>  zwi\u0105zku  z <span class=\"_ _19\"> </span>je<span class=\"_ _3\"></span>j </span>dzia\u0142alno\u015bci\u0105 <span class=\"_ _2f\"> </span>operacyjn\u0105, <span class=\"_ _2f\"> </span>ujmuje <span class=\"_ _2f\"> </span>si\u0119 <span class=\"_ _2f\"> </span>jako<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>koszty operacyjne <span class=\"_ _e\"> </span>stanowi\u0105ce <span class=\"_ _1a\"> </span>integraln\u0105 <span class=\"_ _e\"> </span>cz\u0119\u015b\u0107 <span class=\"_ _1e\"> </span>proces<span class=\"_ _4\"></span>u produkcji <span class=\"_ _17\"> </span>i <span class=\"ff3\">wy\u0142\u0105cza <span class=\"_ _13\"> </span>si\u0119 <span class=\"_ _17\"> </span>je <span class=\"_ _17\"> </span>tym <span class=\"_ _17\"> </span>samym <span class=\"_ _13\"> </span>z <span class=\"_ _17\"> </span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>\u00f3w </span>stanowi\u0105cych podstaw\u0119 <span class=\"_ _3\"></span>do kalkulacji <span class=\"_ _3\"></span>rezerwy <span class=\"_ _3\"></span>na koszty likwidacji kopal\u0144<span class=\"ff2\">.<span class=\"_ _4\"></span> </span>Aktualizacji rezerw<span class=\"_ _4\"></span>y dokonuj<span class=\"_ _4\"></span>e si\u0119 dwuetap<span class=\"_ _4\"></span>owo:<span class=\"ff2\"> </span>1)<span class=\"ffc ls0\"> <span class=\"_ _13\"> </span><span class=\"ff3\">szacunek <span class=\"_ _14\"> </span>koszt\u00f3w <span class=\"_ _14\"> </span>likwidacji <span class=\"_ _14\"> </span>kopal\u0144 <span class=\"_ _15\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>aktualne<span class=\"_ _4\"></span>j </span></span>warto\u015bci <span class=\"_ _1c\"> </span>w <span class=\"_ _1c\"> </span>zwi\u0105zku <span class=\"_ _1c\"> </span>ze <span class=\"_ _2d\"> </span>zmian\u0105 <span class=\"_ _1c\"> </span>cen <span class=\"_ _2d\"> </span>przy zastosowaniu <span class=\"_ _d\"> </span>wska\u017anik\u00f3w <span class=\"_ _13\"> </span>zmiany <span class=\"_ _d\"> </span>cen <span class=\"_ _13\"> </span>produkcji budowlano-<span class=\"ff3\">mon<span class=\"_ _4\"></span>ta\u017cowej publ<span class=\"_ _4\"></span>ikowanych prz<span class=\"_ _4\"></span>ez GUS.<span class=\"ff2\"> </span></span>2)<span class=\"ffc ls0\"> <span class=\"_ _13\"> </span><span class=\"ff3\">dyskontowanie <span class=\"_ _32\"> </span>koszt\u00f3w <span class=\"_ _32\"> </span>likwidacji <span class=\"_ _2f\"> </span>do <span class=\"_ _32\"> </span>warto\u015bci </span></span>bie\u017c\u0105cej   <span class=\"_ _2\"> </span>przy<span class=\"ff2\">  </span>u\u017cyciu  realnych <span class=\"_ _12\"> </span>st\u00f3p  dysk<span class=\"_ _4\"></span>ontowych skalkulowanych <span class=\"_ _13\"> </span>w <span class=\"_ _13\"> </span>oparciu <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>stopy <span class=\"_ _13\"> </span>procentowe nominalne <span class=\"_ _1d\"> </span>oraz <span class=\"_ _22\"> </span>wska\u017anik<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>infl<span class=\"_ _3\"></span>acji <span class=\"_ _1d\"> </span>(iloraz <span class=\"_ _22\"> </span>stop<span class=\"_ _4\"></span>y nominalnej i wsk<span class=\"_ _4\"></span>a\u017anika inflacji<span class=\"_ _4\"></span>), przy cz<span class=\"_ _4\"></span>ym:<span class=\"ff2\"> </span>- <span class=\"_ _e\"> </span>nominalna <span class=\"_ _e\"> </span>stopa <span class=\"_ _e\"> </span>procentowa <span class=\"_ _e\"> </span>w <span class=\"_ _e\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostce Dominuj\u0105cej <span class=\"_ _14\"> </span>opiera <span class=\"_ _c\"> </span>si\u0119 <span class=\"_ _c\"> </span>na <span class=\"_ _c\"> </span>rentown<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _14\"> </span>obligacji skarbowych <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>koniec <span class=\"_ _14\"> </span>okresu <span class=\"_ _14\"> </span>sprawozdawcz<span class=\"_ _4\"></span>ego, o <span class=\"ff3\">terminach <span class=\"_ _1f\"> </span>zapadalno\u015bci <span class=\"_ _1f\"> </span>najbardziej <span class=\"_ _1f\"> </span>zbli\u017conych </span>do<span class=\"ls0\"> <span class=\"ff3\">termin\u00f3w <span class=\"_ _e\"> </span>planowanych <span class=\"_ _1a\"> </span>wyp\u0142yw\u00f3w <span class=\"_ _e\"> </span>\u015brodk\u00f3w </span></span>finansowych, <span class=\"_ _13\"> </span>oraz <span class=\"_ _13\"> </span>w <span class=\"_ _17\"> </span>przypadku <span class=\"_ _13\"> </span>braku <span class=\"_ _13\"> </span>o<span class=\"_ _3\"></span>bligacji<span class=\"_ _4\"></span> skarbowych o terminach zapadalno\u015bci zbli\u017conych do termin\u00f3w <span class=\"_ _27\"> </span>planowanych <span class=\"_ _27\"> </span>wyp\u0142yw\u00f3w <span class=\"_ _27\"> </span>\u015brodk\u00f3w pieni\u0119\u017cnych <span class=\"_ _22\"> </span>nominalna <span class=\"_ _2f\"> </span>stopa <span class=\"_ _22\"> </span>procentowa <span class=\"_ _2f\"> </span>jest ustalana <span class=\"_ _22\"> </span>na <span class=\"_ _22\"> </span>po<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>stawie <span class=\"_ _22\"> </span>profesjonalne<span class=\"_ _4\"></span>go <span class=\"_ _22\"> </span>os\u0105du Kierownictwa <span class=\"_ _15\"> </span><span class=\"ff3\">Jednostki <span class=\"_ _15\"> </span>Dominuj\u0105cej</span> <span class=\"_ _15\"> </span>opartego <span class=\"_ _15\"> </span>na sp\u00f3jno\u015bci <span class=\"_ _1e\"> </span>przyjmowanych <span class=\"_ _1e\"> </span>za\u0142o\u017c<span class=\"_ _4\"></span>e\u0144.<span class=\"ff2\"> <span class=\"_ _1e\"> </span>W <span class=\"_ _1e\"> </span>Grupie </span>Kapita\u0142owej  KGHM  INTERNATIONAL  LTD. <span class=\"_ _10\"> </span>to <span class=\"_ _10\"> </span><span class=\"ff2\">stopa </span>zwrotu <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>inwestycji <span class=\"_ _1\"> </span>w<span class=\"_ _3\"></span> <span class=\"ff3\">dzi<span class=\"_ _4\"></span>esi\u0119cio<span class=\"ff2\">- <span class=\"_ _0\"> </span>i <span class=\"_ _2\"> </span>dwudziestoletnie<span class=\"_ _4\"></span> </span></span>bony <span class=\"_ _1c\"> </span>skarbowe <span class=\"_ _1c\"> </span>Federalnej <span class=\"_ _1c\"> </span>Rezerwy <span class=\"_ _1c\"> </span>Stan\u00f3w Zjednoczonych <span class=\"_ _2c\"> </span>Am<span class=\"_ _4\"></span>eryki <span class=\"_ _2c\"> </span>oraz <span class=\"_ _2a\"> </span>st<span class=\"_ _3\"></span>opa <span class=\"_ _2c\"> </span>zwr<span class=\"_ _4\"></span>otu Do <span class=\"_ _3\"></span>wyceny <span class=\"_ _3\"></span>rezerwy <span class=\"_ _3\"></span><span class=\"ff3\">Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca przyj\u0119\u0142a <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>lat <span class=\"_ _3\"></span>2024</span>-<span class=\"_ _3c\"> </span>2025 <span class=\"_ _15\"> </span>st<span class=\"_ _3\"></span>opy <span class=\"_ _14\"> </span>inflacji <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>poziomie <span class=\"_ _14\"> </span>zgodnym <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>prognoz\u0105 <span class=\"_ _15\"> </span>N<span class=\"_ _3\"></span>BP<span class=\"_ _4\"></span> z listopada <span class=\"_ _14\"> </span>2023 <span class=\"_ _14\"> </span>r. <span class=\"_ _14\"> </span>t<span class=\"_ _3\"></span>j. <span class=\"_ _14\"> </span>odpowiedni<span class=\"_ _4\"></span>o <span class=\"_ _14\"> </span>4,6% <span class=\"_ _14\"> </span>oraz <span class=\"_ _c\"> </span>3,7%, <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>dla nast\u0119pnych <span class=\"_ _2e\"> </span>okre<span class=\"_ _4\"></span>s\u00f3w <span class=\"_ _2e\"> </span>na <span class=\"_ _2e\"> </span>pozi<span class=\"_ _4\"></span>omie <span class=\"_ _2e\"> </span>2,5%, <span class=\"_ _2e\"> </span>zg<span class=\"_ _4\"></span>odnym z <span class=\"ff3\">d\u0142ugoterminow<span class=\"_ _4\"></span>ym <span class=\"_ _26\"> </span>celem <span class=\"_ _26\"> </span>inflacyjnym <span class=\"_ _26\"> </span>(w <span class=\"_ _26\"> </span>okresie<span class=\"_ _4\"></span> </span>por\u00f3wnaw<span class=\"ff2\">czym <span class=\"_ _22\"> </span></span>Jednostka<span class=\"_ _4\"></span> <span class=\"_ _22\"> </span>Dominuj\u0105ca <span class=\"_ _22\"> </span>zrewidowa\u0142a <span class=\"_ _22\"> </span>swoje<span class=\"_ _4\"></span> podej\u015bcie <span class=\"_ _11\"> </span>w<span class=\"ff2\"> </span>zakresie <span class=\"_ _11\"> </span>st\u00f3p <span class=\"_ _11\"> </span>dyskonta <span class=\"_ _11\"> </span>stosowanych <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>wyceny rezerw \u015brodowiskowych. Na <span class=\"_ _3\"></span>koniec roku 2022, <span class=\"_ _3\"></span>przy rentowno\u015bci obligacji <span class=\"_ _10\"> </span>na <span class=\"_ _11\"> </span>poziomie <span class=\"_ _11\"> </span>+/-6,845% <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>inflacji <span class=\"_ _11\"> </span>+/-13,1% <span class=\"_ _10\"> </span>Jednostka Dominuj\u0105ca <span class=\"_ _3\"></span>otrzym<span class=\"_ _4\"></span>a\u0142a <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>zastoso<span class=\"_ _4\"></span>wa\u0142a <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>lat <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span><span class=\"ff2\">- <span class=\"_ _3\"></span></span>2023 <span class=\"_ _3\"></span>ujemn\u0105<span class=\"_ _4\"></span> realn\u0105 <span class=\"_ _2\"> </span>stop\u0119 <span class=\"_ _2\"> </span>dys<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ontow\u0105 <span class=\"_ _2\"> </span>wynosz\u0105c\u0105 <span class=\"_ _2\"> </span><span class=\"ff2\">-5,53% <span class=\"_ _2\"> </span>zamiast <span class=\"_ _12\"> </span>stopy <span class=\"_ _2\"> </span>na </span>poziomie <span class=\"_ _3\"></span>0%. <span class=\"_ _f\"></span><span class=\"ff3\">Dla <span class=\"_ _3\"></span>kolejnych <span class=\"_ _3\"></span>dw\u00f3ch <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>kres<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>wyceny <span class=\"_ _f\"></span>tj. <span class=\"_ _3\"></span>dla <span class=\"_ _f\"></span>2024 </span>r. <span class=\"_ _1\"> </span>oraz <span class=\"_ _1\"> </span><span class=\"ff3\">2025 <span class=\"_ _0\"> </span>r. <span class=\"_ _1\"> </span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _0\"> </span>przyj\u0119\u0142<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>stopy <span class=\"_ _1\"> </span>inflacji <span class=\"_ _0\"> </span>na </span>poziomie <span class=\"_ _1f\"> </span>zgodnym <span class=\"_ _1f\"> </span>z <span class=\"_ _1f\"> </span>prognoz\u0105 <span class=\"_ _1f\"> </span>NBP <span class=\"_ _1f\"> </span>tj. <span class=\"_ _1f\"> </span>5,9% <span class=\"_ _1f\"> </span>or<span class=\"_ _3\"></span><span class=\"ff2\">az <span class=\"_ _1f\"> </span>3,5% </span>odpowiednio, <span class=\"_ _f\"></span>a <span class=\"_ _1\"> </span>dla <span class=\"_ _1\"> </span>nast\u0119pnych <span class=\"_ _0\"></span>okres\u00f3w <span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>prognozie <span class=\"_ _0\"></span>NBP <span class=\"_ _0\"></span>na poziomie <span class=\"_ _2c\"> </span>2<span class=\"_ _4\"></span>,5%, <span class=\"_ _2a\"> </span>zgodnym <span class=\"_ _2c\"> </span>z <span class=\"_ _2a\"> </span>d\u0142ugoterminowym <span class=\"_ _2a\"> </span>celem inflacyjnym). Ponadto, <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>pierwszych <span class=\"_ _1\"> </span>10 <span class=\"_ _0\"></span>lat <span class=\"_ _1\"> </span>wyceny <span class=\"_ _1\"> </span>rezerwy <span class=\"_ _0\"></span>(tj. <span class=\"_ _1\"> </span>do <span class=\"_ _0\"> </span>2033 <span class=\"_ _0\"> </span>r.)<span class=\"_ _3\"></span> Jednostka <span class=\"_ _d\"> </span>Dominuj\u0105ca <span class=\"_ _d\"> </span>przyj\u0119\u0142a <span class=\"_ _d\"> </span>stop\u0119 <span class=\"_ _13\"> </span>woln\u0105 <span class=\"_ _d\"> </span>od <span class=\"_ _13\"> </span>ryzyka <span class=\"_ _d\"> </span>na poziomie <span class=\"_ _14\"> </span>5,<span class=\"ff3\">2% <span class=\"_ _14\"> </span>(rentowno\u015b<span class=\"_ _4\"></span>\u0107 <span class=\"_ _14\"> </span>10<span class=\"ff2\">-letnich <span class=\"_ _14\"> </span>obligacji <span class=\"_ _14\"> </span>skarbowych<span class=\"_ _4\"></span>) </span></span>w <span class=\"ff3\">zwi\u0105zku <span class=\"_ _17\"> </span>z</span> <span class=\"ff3\">faktem, <span class=\"_ _1f\"> </span>i\u017c <span class=\"_ _1f\"> </span>jest <span class=\"_ _1f\"> </span>to <span class=\"_ _1f\"> </span>jedyna <span class=\"_ _1f\"> </span>dost\u0119pna <span class=\"_ _17\"> </span>rynkowo </span>informacja <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span> p<span class=\"_ _4\"></span>oziomie <span class=\"_ _f\"></span>stopy <span class=\"_ _0\"></span>wolnej <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>ryzyka <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>kolejnych <span class=\"_ _0\"></span>10 lat <span class=\"_ _14\"> </span>i, <span class=\"_ _15\"> </span>zgodnie <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>przyj\u0119ty<span class=\"_ _3\"></span>m <span class=\"_ _15\"> </span>os\u0105dem, <span class=\"_ _15\"> </span>stopa <span class=\"_ _14\"> </span>ta <span class=\"_ _14\"> </span>nie <span class=\"_ _15\"> </span>podlega\u0142a modyfikacji. <span class=\"_ _3\"></span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca<span class=\"ff2\"> <span class=\"_ _3\"></span></span>b\u0119dzie <span class=\"_ _f\"></span>dostosowywa\u0107 <span class=\"_ _f\"></span>stop\u0119 woln\u0105 <span class=\"_ _2\"> </span>od  ryz<span class=\"_ _4\"></span>yka <span class=\"_ _2\"> </span>do  p<span class=\"_ _4\"></span>oziomu <span class=\"_ _2\"> </span>tej <span class=\"_ _12\"> </span>stopy <span class=\"_ _2\"> </span>og\u0142aszanego <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>ka\u017cdy kolejny <span class=\"_ _22\"> </span>dzie\u0144 <span class=\"_ _22\"> </span>ko\u0144cz\u0105cy <span class=\"_ _22\"> </span>okres <span class=\"_ _22\"> </span>sprawozda<span class=\"_ _4\"></span>wczy <span class=\"_ _22\"> </span>dla <span class=\"_ _22\"> </span>cel\u00f3w dokonania <span class=\"_ _3\"></span>wyceny <span class=\"_ _3\"></span>rezerw<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>dni <span class=\"_ _3\"></span>(w <span class=\"_ _3\"></span>okresie <span class=\"_ _3\"></span>por\u00f3wnawczym<span class=\"_ _4\"></span> dla <span class=\"_ _2\"> </span>pierwszych <span class=\"_ _2\"> </span>10 <span class=\"_ _2\"> </span>lat <span class=\"_ _2\"> </span>wyceny <span class=\"_ _2\"> </span>rezerwy <span class=\"_ _1\"> </span>(tj. <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>2032 <span class=\"_ _2\"> </span>r.) <span class=\"_ _2\"> </span>przyj<span class=\"_ _3\"></span><span class=\"ff3\">\u0119ta<span class=\"_ _4\"></span> </span>zosta\u0142a <span class=\"ff2\">stopa wol<span class=\"_ _4\"></span>na od ryzyka <span class=\"_ _4\"></span>na poziomi<span class=\"_ _4\"></span>e 6,845<span class=\"_ _4\"></span>%). </span>Z <span class=\"_ _10\"> </span>kolei <span class=\"_ _11\"> </span>bior\u0105c <span class=\"_ _11\"> </span>pod <span class=\"_ _10\"> </span>uwag\u0119 <span class=\"_ _11\"> </span>du\u017c\u0105 <span class=\"_ _10\"> </span>zmienno\u015b\u0107 <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>wolnej <span class=\"_ _10\"> </span>od ryzyka, <span class=\"_ _14\"> </span>jaka <span class=\"_ _c\"> </span>mia\u0142a <span class=\"_ _c\"> </span>miejsce <span class=\"_ _c\"> </span>w <span class=\"_ _14\"> </span>ost<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>tnim <span class=\"_ _14\"> </span>okresie, <span class=\"_ _c\"> </span>opartej <span class=\"_ _c\"> </span>na<span class=\"_ _4\"></span> rentowno\u015bci <span class=\"_ _2d\"> </span>10<span class=\"ff2\">-letnich <span class=\"_ _1c\"> </span>o<span class=\"_ _3\"></span>blig<span class=\"_ _4\"></span>acji <span class=\"_ _2d\"> </span>skarbowych, <span class=\"_ _1c\"> </span>Jednostka </span>Dominuj\u0105ca  zastosowa\u0142a <span class=\"_ _10\"> </span>profesjonalny  o<span class=\"_ _3\"></span>s\u0105d  do <span class=\"_ _10\"> </span>ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>enia <span class=\"_ _10\"> </span>tej stopy <span class=\"_ _2\"> </span>dla  wy<span class=\"_ _4\"></span>ceny <span class=\"_ _2\"> </span>rezerwy <span class=\"_ _2\"> </span>przypadaj\u0105cej <span class=\"_ _2\"> </span>po <span class=\"_ _12\"> </span>okresie <span class=\"_ _2\"> </span>10 <span class=\"_ _2\"> </span>lat  od dnia <span class=\"_ _f\"></span>ko\u0144cz\u0105cego <span class=\"_ _f\"></span>roczny <span class=\"_ _f\"></span>okres <span class=\"_ _0\"></span>sprawozdawcz<span class=\"_ _4\"></span>y, <span class=\"_ _f\"></span>opieraj\u0105c <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _0\"></span>na historycznej <span class=\"_ _10\"> </span>obserwacji <span class=\"_ _11\"> </span>stosun<span class=\"_ _4\"></span>ku <span class=\"_ _11\"> </span>wysoko\u015bci <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>wolnej <span class=\"_ _11\"> </span>od ryzyka <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>wysoko\u015bci <span class=\"_ _2\"> </span>zak\u0142adan<span class=\"ff2\">ego <span class=\"_ _2\"> </span>celu <span class=\"_ _2\"> </span>inflacyjnego. <span class=\"_ _1\"> </span>W  wyniku<span class=\"_ _4\"></span> </span>dokonanego <span class=\"_ _2\"> </span>os\u0105du <span class=\"_ _2\"> </span>Jednostka<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>Dominuj\u0105ca <span class=\"_ _2\"> </span>przyj\u0119\u0142a <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>wyceny<span class=\"_ _4\"></span> rezerwy  przypadaj\u0105c<span class=\"_ _4\"></span>ej  po  okresie  10  lat  od  dnia  ko\u0144cz\u0105cego roczny <span class=\"_ _1f\"> </span>okres <span class=\"_ _1f\"> </span>sprawozdawczy<span class=\"_ _4\"></span> <span class=\"_ _1f\"> </span>stop\u0119 <span class=\"_ _1f\"> </span>woln\u0105 <span class=\"_ _1f\"> </span>od <span class=\"_ _1f\"> </span>ryzyka <span class=\"_ _1f\"> </span>na poziomie <span class=\"_ _15\"> </span>3,5%, <span class=\"_ _11\"> </span>co <span class=\"_ _15\"> </span>prze\u0142o\u017cy\u0142o <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>realn\u0105 <span class=\"_ _15\"> </span>stop\u0119 <span class=\"_ _11\"> </span>dys<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ont<span class=\"_ _3\"></span><span class=\"ff2 ls4e\">a </span>w <span class=\"ff3\">wysoko\u015bci <span class=\"_ _10\"> </span>0,98% <span class=\"_ _11\"> </span>(w <span class=\"_ _11\"> </span>okresie <span class=\"_ _11\"> </span>por\u00f3wnawczym <span class=\"_ _10\"> </span>przyj\u0119to <span class=\"_ _11\"> </span>takie </span>same za\u0142o\u017cenia).<span class=\"ff2\"> </span>W <span class=\"_ _e\"> </span>Grupie <span class=\"_ _32\"> </span>Kapita\u0142owej <span class=\"_ _32\"> </span>KGHM <span class=\"_ _32\"> </span>INTERNATIONAL <span class=\"_ _32\"> </span>LTD. <span class=\"_ _e\"> </span>dla oszacowania <span class=\"_ _11\"> </span>rezerwy <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>koszty <span class=\"_ _15\"> </span>likwidacji <span class=\"_ _15\"> </span>kopal\u0144 <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>obiekt\u00f3w technologicznyc<span class=\"_ _4\"></span>h <span class=\"_ _3\"></span>po\u0142o\u017cony<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>w Stanach <span class=\"_ _3\"></span>Zjednoczon<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>Ameryki<span class=\"_ _3c\"> </span>z inwestycji <span class=\"_ _1e\"> </span>w <span class=\"_ _16\"> </span><span class=\"ff3\">pi\u0119ciole<span class=\"_ _4\"></span>tnie <span class=\"_ _1e\"> </span>obligacje <span class=\"_ _23\"> </span>rz\u0105dowe<span class=\"ff2\"> </span></span>emitowane <span class=\"ff3\">prz<span class=\"_ _4\"></span>ez rz\u0105dy Ka<span class=\"_ _4\"></span>nady i<span class=\"ff2\"> Chile. </span></span>- <span class=\"_ _10\"> </span><span class=\"ff3\">stopa <span class=\"_ _10\"> </span>inflacji  oparta  je<span class=\"_ _3\"></span>st  na <span class=\"_ _10\"> </span>prognozie <span class=\"_ _19\"> </span>przysz\u0142ej </span>inflacji <span class=\"_ _15\"> </span>stosowanej <span class=\"_ _11\"> </span>przy <span class=\"_ _15\"> </span>kalkulacji <span class=\"_ _11\"> </span>zo<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>owi\u0105za\u0144 <span class=\"_ _15\"> </span>na przysz\u0142e \u015bwiadcz<span class=\"_ _4\"></span>enia pracownicz<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span>Zmiana <span class=\"_ _1d\"> </span>st<span class=\"_ _3\"></span>opy <span class=\"_ _1d\"> </span>dyskonta <span class=\"_ _22\"> </span>lub <span class=\"_ _22\"> </span>sza<span class=\"_ _4\"></span>cowanego <span class=\"_ _22\"> </span>koszt<span class=\"_ _4\"></span>u likwidacji <span class=\"_ _10\"> </span>koryguje <span class=\"_ _10\"> </span>warto\u015b\u0107 <span class=\"_ _10\"> </span>\u015brodka <span class=\"_ _10\"> </span>t<span class=\"_ _3\"></span>rwa\u0142ego, <span class=\"_ _10\"> </span>kt\u00f3rego dotyczy, chyba <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>przekracz<span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>wa<span class=\"_ _4\"></span>rto\u015b\u0107 bilansow\u0105 <span class=\"_ _3\"></span>\u015brodka<span class=\"_ _4\"></span> trwa\u0142ego, <span class=\"_ _24\"> </span>w\u00f3wczas <span class=\"_ _2b\"> </span>nadwy\u017cka <span class=\"_ _24\"> </span>ujmowana <span class=\"_ _2b\"> </span><span class=\"ff2\">jest </span>w <span class=\"ff3\">pozosta\u0142ych pr<span class=\"_ _4\"></span>zychodach <span class=\"_ _4\"></span>operacyjnych.<span class=\"ff2\"> </span></span>Wzrost <span class=\"_ _2\"> </span>rezerwy <span class=\"_ _12\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>up\u0142ywu <span class=\"_ _2\"> </span>czasu  ujm<span class=\"_ _4\"></span>owany <span class=\"_ _2\"> </span>jest w kosztach fina<span class=\"_ _4\"></span>nsowych. W <span class=\"_ _17\"> </span>ramach <span class=\"_ _17\"> </span>rezerwy <span class=\"_ _17\"> </span>na <span class=\"_ _17\"> </span>koszty <span class=\"_ _17\"> </span>likwidacji <span class=\"_ _17\"> </span>za<span class=\"ff3\">k\u0142ad\u00f3w </span>g\u00f3rniczych <span class=\"_ _1c\"> </span>i <span class=\"_ _1c\"> </span>innych <span class=\"_ _1c\"> </span>obiekt\u00f3w <span class=\"_ _1c\"> </span>technologiczny<span class=\"_ _4\"></span>ch prezentowane <span class=\"_ _2\"> </span>jest <span class=\"_ _2\"> </span>sa<span class=\"ff3\">ldo <span class=\"_ _2\"> </span>F<span class=\"_ _3\"></span>und<span class=\"_ _4\"></span>uszu <span class=\"_ _2\"> </span>Likwidacji <span class=\"_ _2\"> </span>Zak\u0142adu </span>G\u00f3rniczego<span class=\"ff2\"> <span class=\"_ _1c\"> </span>(FLZG) <span class=\"_ _2d\"> </span>oraz <span class=\"_ _2d\"> </span>Funduszu <span class=\"_ _1c\"> </span>Rekultywacji </span>Sk\u0142adowisk <span class=\"_ _2c\"> </span>Odpad\u00f3w <span class=\"_ _2c\"> </span>(FRSO), <span class=\"_ _2c\"> </span>kt\u00f3<span class=\"_ _3\"></span>re <span class=\"_ _2c\"> </span><span class=\"ff2\">Jednostka </span>Dominuj\u0105ca<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>tworzy <span class=\"_ _2\"> </span>na  m<span class=\"_ _4\"></span>ocy <span class=\"_ _2\"> </span>odr\u0119bnych <span class=\"_ _12\"> </span>przepis<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _2\"> </span>tj. Ustawy  z  dnia <span class=\"_ _19\"> </span>9 <span class=\"_ _19\"> </span>cze<span class=\"_ _3\"></span>rwca  2011  r.  Prawo  geologiczne i <span class=\"ff3\">g\u00f3rnicze <span class=\"_ _14\"> </span>oraz <span class=\"_ _c\"> </span>Ustaw</span>y <span class=\"_ _c\"> </span>z <span class=\"_ _c\"> </span>dnia <span class=\"_ _c\"> </span>14 <span class=\"_ _c\"> </span>grudnia <span class=\"_ _c\"> </span>2012 <span class=\"_ _c\"> </span>r. o <span class=\"ff3\">odpadach, <span class=\"_ _2a\"> </span>odpowiednio. <span class=\"_ _2a\"> </span>Rol\u0105 <span class=\"_ _2c\"> </span>Fundusz<span class=\"_ _4\"></span>y <span class=\"_ _2c\"> </span>jest<span class=\"_ _4\"></span> </span>zabezpieczeni<span class=\"_ _4\"></span>e <span class=\"_ _2f\"> </span>\u015brodk\u00f3w <span class=\"_ _22\"> </span>pieni\u0119\u017cnych <span class=\"_ _2f\"> </span>na <span class=\"_ _2f\"> </span>potrzeb<span class=\"_ _4\"></span>y przysz\u0142ej <span class=\"_ _16\"> </span>realizacji <span class=\"_ _16\"> </span>przez <span class=\"_ _1c\"> </span>Jednostk\u0119 <span class=\"_ _16\"> </span>Dominuj\u0105c\u0105<span class=\"ff2\"> </span>obowi\u0105zk\u00f3w <span class=\"_ _17\"> </span>zwi\u0105zanych <span class=\"_ _1f\"> </span>z <span class=\"_ _17\"> </span>zamkni\u0119ciem, <span class=\"_ _17\"> </span>likwidacj\u0105 i <span class=\"ff3\">rekultywacj\u0105 <span class=\"_ _1e\"> </span>zak\u0142ad\u00f3w <span class=\"_ _1e\"> </span>g\u00f3rniczych <span class=\"_ _1e\"> </span>i <span class=\"_ _23\"> </span>sk\u0142<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>owisk </span>odpad\u00f3w, <span class=\"_ _1a\"> </span>poprzez <span class=\"_ _1e\"> </span>ich <span class=\"_ _1e\"> </span>gr<span class=\"_ _4\"></span>omadzenie <span class=\"_ _1a\"> </span>w <span class=\"_ _1e\"> </span>spos\u00f3b przewidziany prz<span class=\"_ _4\"></span>episami ustaw.<span class=\"_ _4\"></span><span class=\"fsb\"> </span>W <span class=\"_ _f\"></span>przypadku <span class=\"_ _f\"></span>FLZG <span class=\"_ _0\"></span><span class=\"ff3\">Jednostka <span class=\"_ _3\"></span>Do<span class=\"_ _3\"></span>minuj\u0105ca</span> <span class=\"_ _f\"></span><span class=\"ff3\">wyodr\u0119bni\u0142a<span class=\"_ _4\"></span> </span>bankowy <span class=\"_ _13\"> </span>rachunek <span class=\"_ _d\"> </span>\u015brodk\u00f3w <span class=\"_ _13\"> </span>pieni\u0119\u017cnych, <span class=\"_ _13\"> </span>na <span class=\"_ _13\"> </span>kt\u00f3ry odprowadza <span class=\"_ _18\"> </span>\u015brodki <span class=\"_ _1b\"> </span>pi<span class=\"_ _4\"></span>eni\u0119\u017cne <span class=\"_ _18\"> </span>w <span class=\"_ _1b\"> </span>wysoko<span class=\"_ _4\"></span>\u015bci r\u00f3wnowarto\u015bci <span class=\"_ _e\"> </span>3% <span class=\"_ _1a\"> </span>odpis\u00f3w <span class=\"_ _1a\"> </span>amortyzacyjnych <span class=\"_ _e\"> </span>od \u015brodk\u00f3w <span class=\"_ _17\"> </span>trwa\u0142ych <span class=\"_ _13\"> </span>zak\u0142ad\u00f3w <span class=\"_ _17\"> </span>g\u00f3rniczych, <span class=\"_ _17\"> </span>ustalanych<span class=\"_ _4\"></span> stosownie <span class=\"_ _2c\"> </span>do <span class=\"_ _33\"> </span>przepis\u00f3w <span class=\"_ _2c\"> </span>ustawy <span class=\"_ _33\"> </span>o <span class=\"_ _33\"> </span>podatku<span class=\"_ _4\"></span> dochodowym. <span class=\"_ _f\"></span>Szczeg\u00f3\u0142y <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>temat <span class=\"_ _f\"></span>ryzyka <span class=\"_ _0\"></span>kredytowego<span class=\"_ _4\"></span> zwi\u0105zanego <span class=\"_ _2\"> </span>ze  \u015brodkami<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>pieni\u0119\u017cnymi <span class=\"_ _2\"> </span>zgromadzonymi<span class=\"_ _4\"></span> na <span class=\"_ _18\"> </span>wyodr\u0119bnionym <span class=\"_ _18\"> </span>rachunk<span class=\"_ _4\"></span>u <span class=\"_ _18\"> </span>FLZG <span class=\"_ _18\"> </span>zosta\u0142y zaprezentowan<span class=\"_ _4\"></span>e w Nocie 7<span class=\"_ _4\"></span>.5.2.4. W <span class=\"_ _14\"> </span>przypadku <span class=\"_ _14\"> </span>FRSO <span class=\"_ _c\"> </span>Jednostk<span class=\"ff3\">a <span class=\"_ _14\"> </span>Dominuj\u0105ca</span>, <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>lipcu 2022<span class=\"ls0\"> <span class=\"ff3\">r, <span class=\"_ _16\"> </span>do<span class=\"_ _3\"></span>kona\u0142a <span class=\"_ _16\"> </span>zmiany <span class=\"_ _1c\"> </span>formy <span class=\"_ _1c\"> </span>zabezpiecz<span class=\"_ _4\"></span>enia </span></span>\u015brodk\u00f3w <span class=\"_ _e\"> </span>finansowych <span class=\"_ _e\"> </span>tego <span class=\"_ _1a\"> </span>Funduszu <span class=\"_ _e\"> </span>zast\u0119puj\u0105c<span class=\"_ _4\"></span> wyodr\u0119bniony <span class=\"_ _2b\"> </span>rachun<span class=\"_ _4\"></span>ek<span class=\"ff2\"> <span class=\"_ _2b\"> </span>bankowy <span class=\"_ _2b\"> </span>gwarancjami<span class=\"_ _4\"></span> </span>finansowymi <span class=\"_ _c\"> </span>wystawianym<span class=\"_ _4\"></span>i <span class=\"_ _c\"> </span>przez <span class=\"_ _c\"> </span>bank <span class=\"_ _d\"> </span>na <span class=\"_ _c\"> </span>zlecenie Jednostki <span class=\"_ _2\"> </span>Dominuj\u0105cej, <span class=\"_ _2\"> </span>kt\u00f3rych <span class=\"_ _2\"> </span>Jednostka  D<span class=\"_ _4\"></span>ominuj\u0105ca<span class=\"_ _4\"></span> jest <span class=\"_ _10\"> </span>jednocze\u015bnie  beneficjent<span class=\"_ _4\"></span>em.  Wysoko\u015b\u0107 <span class=\"_ _19\"> </span>g<span class=\"_ _3\"></span>warancji<span class=\"_ _4\"></span> <span class=\"ff2\"> </span>podlega <span class=\"_ _37\"> </span>aktualizacji <span class=\"_ _37\"> </span>w <span class=\"_ _37\"> </span>okresach <span class=\"_ _37\"> </span>rocznych. Jednostka <span class=\"ff3\">Dominu<span class=\"_ _4\"></span>j\u0105ca <span class=\"_ _38\"> </span>d\u0105\u017cy <span class=\"_ _38\"> </span>do <span class=\"_ _38\"> </span>osi\u0105gni\u0119cia<span class=\"ff2\"> </span></span>pe\u0142nego<span class=\"ff2\"> </span>zabezpi<span class=\"_ _4\"></span>eczenia <span class=\"_ _16\"> </span>\u015brodk\u00f3w <span class=\"_ _16\"> </span>na <span class=\"_ _16\"> </span>rekultywac<span class=\"_ _4\"></span>j\u0119 poszczeg\u00f3lnych <span class=\"_ _1c\"> </span>sk\u0142adowisk <span class=\"_ _2d\"> </span>w <span class=\"_ _2d\"> </span>roku, <span class=\"_ _2d\"> </span>na <span class=\"_ _2d\"> </span>kt\u00f3ry harmonogram <span class=\"_ _22\"> </span>likwidacji <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>rekultywacji <span class=\"_ _22\"> </span>przewiduje zamkni\u0119cie <span class=\"_ _13\"> </span>danego <span class=\"_ _13\"> </span>sk\u0142adowis<span class=\"_ _4\"></span>ka <span class=\"_ _13\"> </span>odpad\u00f3w, <span class=\"_ _13\"> </span>poprzez systematyczne zwi<span class=\"_ _4\"></span>\u0119kszanie war<span class=\"_ _4\"></span>to\u015bci tych g<span class=\"_ _4\"></span>warancji.<span class=\"ff2\"> </span>oraz <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>Kanad<span class=\"ff3\">zie <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>okresie <span class=\"_ _15\"> </span>bie\u017c\u0105cym <span class=\"_ _15\"> </span>przyj\u0119to <span class=\"_ _15\"> </span>realn\u0105 <span class=\"_ _15\"> </span>stop\u0119 </span>dyskonta <span class=\"_ _15\"> </span>na <span class=\"_ _11\"> </span>poziomie <span class=\"_ _15\"> </span>od <span class=\"_ _15\"> </span>1,17% <span class=\"_ _11\"> </span>do <span class=\"_ _14\"> </span>1,90% <span class=\"_ _11\"> </span><span class=\"ff3\">w <span class=\"_ _15\"> </span>zale\u017cno\u015bci <span class=\"_ _11\"> </span>od </span>kopalni (w okresi<span class=\"_ _4\"></span>e por\u00f3wnaw<span class=\"_ _4\"></span>czym <span class=\"_ _4\"></span>od <span class=\"ff2\">1,19% do 1,6<span class=\"_ _4\"></span>7%<span class=\"ls10\">).</span> </span>W <span class=\"_ _10\"> </span>zakresie <span class=\"_ _11\"> </span>koszt\u00f3w <span class=\"_ _10\"> </span>niekt\u00f3rych <span class=\"_ _10\"> </span>prac <span class=\"_ _10\"> </span>realizowanych <span class=\"_ _11\"> </span>w <span class=\"_ _10\"> </span>trakcie eksploatacji <span class=\"_ _11\"> </span>kopalni <span class=\"_ _15\"> </span><span class=\"ff3\">odkrywkowych, <span class=\"_ _11\"> </span>kt\u00f3<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>jednocze\u015bnie <span class=\"_ _11\"> </span>s\u0142u\u017c\u0105<span class=\"_ _3c\"> </span></span>rekultywacji <span class=\"_ _3\"></span>wyrobisk, <span class=\"_ _3\"></span>Grupa <span class=\"_ _f\"></span>dokona\u0142a <span class=\"_ _3\"></span>os\u0105du, <span class=\"_ _f\"></span>uznaj\u0105c <span class=\"_ _3\"></span>\u017ce <span class=\"_ _f\"></span>koszty te <span class=\"_ _2f\"> </span>maj\u0105<span class=\"_ _3c\"> </span>przede <span class=\"_ _22\"> </span>wszystkim <span class=\"_ _2f\"> </span>charakter <span class=\"_ _2f\"> </span>bie\u017c\u0105cych <span class=\"_ _2f\"> </span>koszt\u00f3w produkcyjnych,<span class=\"_ _4\"></span> <span class=\"_ _2f\"> </span>gdy\u017c <span class=\"_ _32\"> </span>dzia<span class=\"_ _4\"></span>\u0142ania <span class=\"_ _2f\"> </span>te <span class=\"_ _2f\"> </span>w <span class=\"_ _32\"> </span>pierwsz<span class=\"_ _4\"></span>ej <span class=\"_ _2f\"> </span>kolejno\u015bci warunkuj\u0105 <span class=\"_ _23\"> </span>bie\u017c\u0105c\u0105 <span class=\"_ _23\"> </span>eksploatacj\u0119 <span class=\"_ _23\"> </span>kopalni <span class=\"_ _16\"> </span>i <span class=\"_ _23\"> </span>gene<span class=\"ff2\">rowanie </span>przychod\u00f3w, <span class=\"_ _10\"> </span>a <span class=\"_ _11\"> </span>ich <span class=\"_ _11\"> </span>skutkiem <span class=\"_ _10\"> </span>drugorz\u0119dnym <span class=\"_ _10\"> </span>jest <span class=\"_ _11\"> </span>wykonywana<span class=\"_ _6\"></span> rekultywacja. <span class=\"_ _13\"> </span>W <span class=\"_ _17\"> </span>zwi\u0105zku <span class=\"_ _17\"> </span>z <span class=\"_ _17\"> </span>t<span class=\"_ _3\"></span>ym <span class=\"_ _17\"> </span>koszty <span class=\"_ _17\"> </span>takich <span class=\"_ _17\"> </span>dzia\u0142a\u0144 <span class=\"_ _17\"> </span>nie s\u0105<span class=\"ff2 ls0\"> <span class=\"ff3\">uwzgl\u0119dnian<span class=\"_ _4\"></span>e w wyceni<span class=\"_ _4\"></span>e rezerwy r<span class=\"_ _4\"></span>ekultywacyjnej.<span class=\"_ _3c\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Rezerwa <span class=\"_ _13\"> </span>na <span class=\"_ _13\"> </span>przysz\u0142e <span class=\"_ _13\"> </span>koszty <span class=\"_ _13\"> </span>zwi\u0105zane <span class=\"_ _13\"> </span>z<span class=\"ff2\"> <span class=\"_ _17\"> </span></span>likwidacj\u0105 kopal\u0144  i  innych <span class=\"_ _10\"> </span>obiekt\u00f3w  technologicznych<span class=\"ff2\">  tworzona<span class=\"_ _4\"></span> </span>jest <span class=\"_ _13\"> </span>na <span class=\"_ _13\"> </span><span class=\"ff3\">bazie <span class=\"_ _13\"> </span>szacunk\u00f3w <span class=\"_ _d\"> </span>przewidywanych <span class=\"_ _13\"> </span>koszt<span class=\"_ _4\"></span>\u00f3w </span>likwidacji <span class=\"_ _2a\"> </span>obiekt\u00f3w <span class=\"_ _2a\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _2a\"> </span></span>przywr\u00f3cenia <span class=\"_ _2a\"> </span><span class=\"ff2\">do <span class=\"_ _2c\"> </span>stanu<span class=\"_ _4\"></span> </span>pierwotnego  te<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>enu <span class=\"_ _10\"> </span>po <span class=\"_ _11\"> </span><span class=\"ff3\">zako\u0144czeniu  ich <span class=\"_ _10\"> </span>e<span class=\"_ _3\"></span>kspl<span class=\"_ _4\"></span>oatacji,<span class=\"ff2\"> </span></span>wykonanych  w<span class=\"_ _4\"></span>  oparc<span class=\"_ _4\"></span>iu <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>  <span class=\"ff3\">prog<span class=\"_ _4\"></span>nozy <span class=\"_ _12\"> </span>eksploatacji <span class=\"_ _12\"> </span>z\u0142o\u017ca<span class=\"_ _4\"></span> </span>(dla <span class=\"_ _28\"> </span><span class=\"ff3\">obiekt<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _28\"> </span>g\u00f3rnicz<span class=\"_ _4\"></span>ych) <span class=\"_ _37\"> </span>oraz <span class=\"_ _37\"> </span>ekspertyzy </span>technologiczn<span class=\"_ _4\"></span>o-<span class=\"ff3\">ekonomiczne<span class=\"_ _4\"></span> <span class=\"_ _37\"> </span>sporz\u0105dzone <span class=\"_ _28\"> </span>przez </span>specjalistyczne <span class=\"_ _17\"> </span>firmy <span class=\"_ _17\"> </span>b\u0105d\u017a <span class=\"_ _17\"> </span>wykonane <span class=\"_ _17\"> </span>w <span class=\"_ _17\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostce Dominuj\u0105cej.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>W <span class=\"_ _f\"></span>przypadku <span class=\"_ _3\"></span>kopalni <span class=\"_ _f\"></span>odkrywkowych <span class=\"_ _3\"></span>niekt\u00f3re <span class=\"_ _3\"></span>dzia\u0142ania oraz <span class=\"_ _1a\"> </span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>y <span class=\"_ _1e\"> </span>m<span class=\"_ _4\"></span>og\u0105ce <span class=\"_ _1e\"> </span>wp<span class=\"_ _4\"></span>\u0142ywa\u0107 <span class=\"_ _1a\"> </span>na <span class=\"_ _1e\"> </span>zakres <span class=\"_ _1a\"> </span>prac rekultywacyjnych,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>jak <span class=\"_ _3\"></span>np. <span class=\"_ _f\"></span>koszty <span class=\"_ _3\"></span>odstawy <span class=\"_ _3\"></span>ska\u0142y <span class=\"_ _3\"></span>p\u0142onnej,<span class=\"_ _4\"></span> ponoszone  <span class=\"ff3\">w  trakcie <span class=\"_ _19\"> </span>\u017cycia <span class=\"_ _10\"> </span>kopalni  i  w<span class=\"_ _3\"></span>  zwi\u0105zku  z <span class=\"_ _19\"> </span>je<span class=\"_ _3\"></span>j </span>dzia\u0142alno\u015bci\u0105 <span class=\"_ _2f\"> </span>operacyjn\u0105, <span class=\"_ _2f\"> </span>ujmuje <span class=\"_ _2f\"> </span>si\u0119 <span class=\"_ _2f\"> </span>jako<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>koszty operacyjne <span class=\"_ _e\"> </span>stanowi\u0105ce <span class=\"_ _1a\"> </span>integraln\u0105 <span class=\"_ _e\"> </span>cz\u0119\u015b\u0107 <span class=\"_ _1e\"> </span>proces<span class=\"_ _4\"></span>u produkcji <span class=\"_ _17\"> </span>i <span class=\"ff3\">wy\u0142\u0105cza <span class=\"_ _13\"> </span>si\u0119 <span class=\"_ _17\"> </span>je <span class=\"_ _17\"> </span>tym <span class=\"_ _17\"> </span>samym <span class=\"_ _13\"> </span>z <span class=\"_ _17\"> </span>ko<span class=\"_ _3\"></span>szt<span class=\"_ _4\"></span>\u00f3w </span>stanowi\u0105cych podstaw\u0119 <span class=\"_ _3\"></span>do kalkulacji <span class=\"_ _3\"></span>rezerwy <span class=\"_ _3\"></span>na koszty likwidacji kopal\u0144<span class=\"ff2\">.<span class=\"_ _4\"></span> </span>Aktualizacji rezerw<span class=\"_ _4\"></span>y dokonuj<span class=\"_ _4\"></span>e si\u0119 dwuetap<span class=\"_ _4\"></span>owo:<span class=\"ff2\"> </span>1)<span class=\"ffc ls0\"> <span class=\"_ _13\"> </span><span class=\"ff3\">szacunek <span class=\"_ _14\"> </span>koszt\u00f3w <span class=\"_ _14\"> </span>likwidacji <span class=\"_ _14\"> </span>kopal\u0144 <span class=\"_ _15\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>aktualne<span class=\"_ _4\"></span>j </span></span>warto\u015bci <span class=\"_ _1c\"> </span>w <span class=\"_ _1c\"> </span>zwi\u0105zku <span class=\"_ _1c\"> </span>ze <span class=\"_ _2d\"> </span>zmian\u0105 <span class=\"_ _1c\"> </span>cen <span class=\"_ _2d\"> </span>przy zastosowaniu <span class=\"_ _d\"> </span>wska\u017anik\u00f3w <span class=\"_ _13\"> </span>zmiany <span class=\"_ _d\"> </span>cen <span class=\"_ _13\"> </span>produkcji budowlano-<span class=\"ff3\">mon<span class=\"_ _4\"></span>ta\u017cowej publ<span class=\"_ _4\"></span>ikowanych prz<span class=\"_ _4\"></span>ez GUS.<span class=\"ff2\"> </span></span>2)<span class=\"ffc ls0\"> <span class=\"_ _13\"> </span><span class=\"ff3\">dyskontowanie <span class=\"_ _32\"> </span>koszt\u00f3w <span class=\"_ _32\"> </span>likwidacji <span class=\"_ _2f\"> </span>do <span class=\"_ _32\"> </span>warto\u015bci </span></span>bie\u017c\u0105cej   <span class=\"_ _2\"> </span>przy<span class=\"ff2\">  </span>u\u017cyciu  realnych <span class=\"_ _12\"> </span>st\u00f3p  dysk<span class=\"_ _4\"></span>ontowych skalkulowanych <span class=\"_ _13\"> </span>w <span class=\"_ _13\"> </span>oparciu <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>stopy <span class=\"_ _13\"> </span>procentowe nominalne <span class=\"_ _1d\"> </span>oraz <span class=\"_ _22\"> </span>wska\u017anik<span class=\"_ _4\"></span> <span class=\"_ _1d\"> </span>infl<span class=\"_ _3\"></span>acji <span class=\"_ _1d\"> </span>(iloraz <span class=\"_ _22\"> </span>stop<span class=\"_ _4\"></span>y nominalnej i wsk<span class=\"_ _4\"></span>a\u017anika inflacji<span class=\"_ _4\"></span>), przy cz<span class=\"_ _4\"></span>ym:<span class=\"ff2\"> </span>- <span class=\"_ _e\"> </span>nominalna <span class=\"_ _e\"> </span>stopa <span class=\"_ _e\"> </span>procentowa <span class=\"_ _e\"> </span>w <span class=\"_ _e\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostce Dominuj\u0105cej <span class=\"_ _14\"> </span>opiera <span class=\"_ _c\"> </span>si\u0119 <span class=\"_ _c\"> </span>na <span class=\"_ _c\"> </span>rentown<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _14\"> </span>obligacji skarbowych <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>koniec <span class=\"_ _14\"> </span>okresu <span class=\"_ _14\"> </span>sprawozdawcz<span class=\"_ _4\"></span>ego, o <span class=\"ff3\">terminach <span class=\"_ _1f\"> </span>zapadalno\u015bci <span class=\"_ _1f\"> </span>najbardziej <span class=\"_ _1f\"> </span>zbli\u017conych </span>do<span class=\"ls0\"> <span class=\"ff3\">termin\u00f3w <span class=\"_ _e\"> </span>planowanych <span class=\"_ _1a\"> </span>wyp\u0142yw\u00f3w <span class=\"_ _e\"> </span>\u015brodk\u00f3w </span></span>finansowych, <span class=\"_ _13\"> </span>oraz <span class=\"_ _13\"> </span>w <span class=\"_ _17\"> </span>przypadku <span class=\"_ _13\"> </span>braku <span class=\"_ _13\"> </span>o<span class=\"_ _3\"></span>bligacji<span class=\"_ _4\"></span> skarbowych o terminach zapadalno\u015bci zbli\u017conych do termin\u00f3w <span class=\"_ _27\"> </span>planowanych <span class=\"_ _27\"> </span>wyp\u0142yw\u00f3w <span class=\"_ _27\"> </span>\u015brodk\u00f3w pieni\u0119\u017cnych <span class=\"_ _22\"> </span>nominalna <span class=\"_ _2f\"> </span>stopa <span class=\"_ _22\"> </span>procentowa <span class=\"_ _2f\"> </span>jest ustalana <span class=\"_ _22\"> </span>na <span class=\"_ _22\"> </span>po<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>stawie <span class=\"_ _22\"> </span>profesjonalne<span class=\"_ _4\"></span>go <span class=\"_ _22\"> </span>os\u0105du Kierownictwa <span class=\"_ _15\"> </span><span class=\"ff3\">Jednostki <span class=\"_ _15\"> </span>Dominuj\u0105cej</span> <span class=\"_ _15\"> </span>opartego <span class=\"_ _15\"> </span>na sp\u00f3jno\u015bci <span class=\"_ _1e\"> </span>przyjmowanych <span class=\"_ _1e\"> </span>za\u0142o\u017c<span class=\"_ _4\"></span>e\u0144.<span class=\"ff2\"> <span class=\"_ _1e\"> </span>W <span class=\"_ _1e\"> </span>Grupie </span>Kapita\u0142owej  KGHM  INTERNATIONAL  LTD. <span class=\"_ _10\"> </span>to <span class=\"_ _10\"> </span><span class=\"ff2\">stopa </span>zwrotu <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>inwestycji <span class=\"_ _1\"> </span>w<span class=\"_ _3\"></span> <span class=\"ff3\">dzi<span class=\"_ _4\"></span>esi\u0119cio<span class=\"ff2\">- <span class=\"_ _0\"> </span>i <span class=\"_ _2\"> </span>dwudziestoletnie<span class=\"_ _4\"></span> </span></span>bony <span class=\"_ _1c\"> </span>skarbowe <span class=\"_ _1c\"> </span>Federalnej <span class=\"_ _1c\"> </span>Rezerwy <span class=\"_ _1c\"> </span>Stan\u00f3w Zjednoczonych <span class=\"_ _2c\"> </span>Am<span class=\"_ _4\"></span>eryki <span class=\"_ _2c\"> </span>oraz <span class=\"_ _2a\"> </span>st<span class=\"_ _3\"></span>opa <span class=\"_ _2c\"> </span>zwr<span class=\"_ _4\"></span>otu Do <span class=\"_ _3\"></span>wyceny <span class=\"_ _3\"></span>rezerwy <span class=\"_ _3\"></span><span class=\"ff3\">Jednostka <span class=\"_ _3\"></span>Dominuj\u0105ca przyj\u0119\u0142a <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>lat <span class=\"_ _3\"></span>2024</span>-<span class=\"_ _3c\"> </span>2025 <span class=\"_ _15\"> </span>st<span class=\"_ _3\"></span>opy <span class=\"_ _14\"> </span>inflacji <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>poziomie <span class=\"_ _14\"> </span>zgodnym <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>prognoz\u0105 <span class=\"_ _15\"> </span>N<span class=\"_ _3\"></span>BP<span class=\"_ _4\"></span> z listopada <span class=\"_ _14\"> </span>2023 <span class=\"_ _14\"> </span>r. <span class=\"_ _14\"> </span>t<span class=\"_ _3\"></span>j. <span class=\"_ _14\"> </span>odpowiedni<span class=\"_ _4\"></span>o <span class=\"_ _14\"> </span>4,6% <span class=\"_ _14\"> </span>oraz <span class=\"_ _c\"> </span>3,7%, <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>dla nast\u0119pnych <span class=\"_ _2e\"> </span>okre<span class=\"_ _4\"></span>s\u00f3w <span class=\"_ _2e\"> </span>na <span class=\"_ _2e\"> </span>pozi<span class=\"_ _4\"></span>omie <span class=\"_ _2e\"> </span>2,5%, <span class=\"_ _2e\"> </span>zg<span class=\"_ _4\"></span>odnym z <span class=\"ff3\">d\u0142ugoterminow<span class=\"_ _4\"></span>ym <span class=\"_ _26\"> </span>celem <span class=\"_ _26\"> </span>inflacyjnym <span class=\"_ _26\"> </span>(w <span class=\"_ _26\"> </span>okresie<span class=\"_ _4\"></span> </span>por\u00f3wnaw<span class=\"ff2\">czym <span class=\"_ _22\"> </span></span>Jednostka<span class=\"_ _4\"></span> <span class=\"_ _22\"> </span>Dominuj\u0105ca <span class=\"_ _22\"> </span>zrewidowa\u0142a <span class=\"_ _22\"> </span>swoje<span class=\"_ _4\"></span> podej\u015bcie <span class=\"_ _11\"> </span>w<span class=\"ff2\"> </span>zakresie <span class=\"_ _11\"> </span>st\u00f3p <span class=\"_ _11\"> </span>dyskonta <span class=\"_ _11\"> </span>stosowanych <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>wyceny rezerw \u015brodowiskowych. Na <span class=\"_ _3\"></span>koniec roku 2022, <span class=\"_ _3\"></span>przy rentowno\u015bci obligacji <span class=\"_ _10\"> </span>na <span class=\"_ _11\"> </span>poziomie <span class=\"_ _11\"> </span>+/-6,845% <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>inflacji <span class=\"_ _11\"> </span>+/-13,1% <span class=\"_ _10\"> </span>Jednostka Dominuj\u0105ca <span class=\"_ _3\"></span>otrzym<span class=\"_ _4\"></span>a\u0142a <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>zastoso<span class=\"_ _4\"></span>wa\u0142a <span class=\"_ _3\"></span>dla <span class=\"_ _3\"></span>lat <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span><span class=\"ff2\">- <span class=\"_ _3\"></span></span>2023 <span class=\"_ _3\"></span>ujemn\u0105<span class=\"_ _4\"></span> realn\u0105 <span class=\"_ _2\"> </span>stop\u0119 <span class=\"_ _2\"> </span>dys<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ontow\u0105 <span class=\"_ _2\"> </span>wynosz\u0105c\u0105 <span class=\"_ _2\"> </span><span class=\"ff2\">-5,53% <span class=\"_ _2\"> </span>zamiast <span class=\"_ _12\"> </span>stopy <span class=\"_ _2\"> </span>na </span>poziomie <span class=\"_ _3\"></span>0%. <span class=\"_ _f\"></span><span class=\"ff3\">Dla <span class=\"_ _3\"></span>kolejnych <span class=\"_ _3\"></span>dw\u00f3ch <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>kres<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>wyceny <span class=\"_ _f\"></span>tj. <span class=\"_ _3\"></span>dla <span class=\"_ _f\"></span>2024 </span>r. <span class=\"_ _1\"> </span>oraz <span class=\"_ _1\"> </span><span class=\"ff3\">2025 <span class=\"_ _0\"> </span>r. <span class=\"_ _1\"> </span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _0\"> </span>przyj\u0119\u0142<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>stopy <span class=\"_ _1\"> </span>inflacji <span class=\"_ _0\"> </span>na </span>poziomie <span class=\"_ _1f\"> </span>zgodnym <span class=\"_ _1f\"> </span>z <span class=\"_ _1f\"> </span>prognoz\u0105 <span class=\"_ _1f\"> </span>NBP <span class=\"_ _1f\"> </span>tj. <span class=\"_ _1f\"> </span>5,9% <span class=\"_ _1f\"> </span>or<span class=\"_ _3\"></span><span class=\"ff2\">az <span class=\"_ _1f\"> </span>3,5% </span>odpowiednio, <span class=\"_ _f\"></span>a <span class=\"_ _1\"> </span>dla <span class=\"_ _1\"> </span>nast\u0119pnych <span class=\"_ _0\"></span>okres\u00f3w <span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>prognozie <span class=\"_ _0\"></span>NBP <span class=\"_ _0\"></span>na poziomie <span class=\"_ _2c\"> </span>2<span class=\"_ _4\"></span>,5%, <span class=\"_ _2a\"> </span>zgodnym <span class=\"_ _2c\"> </span>z <span class=\"_ _2a\"> </span>d\u0142ugoterminowym <span class=\"_ _2a\"> </span>celem inflacyjnym). Ponadto, <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>pierwszych <span class=\"_ _1\"> </span>10 <span class=\"_ _0\"></span>lat <span class=\"_ _1\"> </span>wyceny <span class=\"_ _1\"> </span>rezerwy <span class=\"_ _0\"></span>(tj. <span class=\"_ _1\"> </span>do <span class=\"_ _0\"> </span>2033 <span class=\"_ _0\"> </span>r.)<span class=\"_ _3\"></span> Jednostka <span class=\"_ _d\"> </span>Dominuj\u0105ca <span class=\"_ _d\"> </span>przyj\u0119\u0142a <span class=\"_ _d\"> </span>stop\u0119 <span class=\"_ _13\"> </span>woln\u0105 <span class=\"_ _d\"> </span>od <span class=\"_ _13\"> </span>ryzyka <span class=\"_ _d\"> </span>na poziomie <span class=\"_ _14\"> </span>5,<span class=\"ff3\">2% <span class=\"_ _14\"> </span>(rentowno\u015b<span class=\"_ _4\"></span>\u0107 <span class=\"_ _14\"> </span>10<span class=\"ff2\">-letnich <span class=\"_ _14\"> </span>obligacji <span class=\"_ _14\"> </span>skarbowych<span class=\"_ _4\"></span>) </span></span>w <span class=\"ff3\">zwi\u0105zku <span class=\"_ _17\"> </span>z</span> <span class=\"ff3\">faktem, <span class=\"_ _1f\"> </span>i\u017c <span class=\"_ _1f\"> </span>jest <span class=\"_ _1f\"> </span>to <span class=\"_ _1f\"> </span>jedyna <span class=\"_ _1f\"> </span>dost\u0119pna <span class=\"_ _17\"> </span>rynkowo </span>informacja <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span> p<span class=\"_ _4\"></span>oziomie <span class=\"_ _f\"></span>stopy <span class=\"_ _0\"></span>wolnej <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>ryzyka <span class=\"_ _f\"></span>dla <span class=\"_ _0\"></span>kolejnych <span class=\"_ _0\"></span>10 lat <span class=\"_ _14\"> </span>i, <span class=\"_ _15\"> </span>zgodnie <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>przyj\u0119ty<span class=\"_ _3\"></span>m <span class=\"_ _15\"> </span>os\u0105dem, <span class=\"_ _15\"> </span>stopa <span class=\"_ _14\"> </span>ta <span class=\"_ _14\"> </span>nie <span class=\"_ _15\"> </span>podlega\u0142a modyfikacji. <span class=\"_ _3\"></span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca<span class=\"ff2\"> <span class=\"_ _3\"></span></span>b\u0119dzie <span class=\"_ _f\"></span>dostosowywa\u0107 <span class=\"_ _f\"></span>stop\u0119 woln\u0105 <span class=\"_ _2\"> </span>od  ryz<span class=\"_ _4\"></span>yka <span class=\"_ _2\"> </span>do  p<span class=\"_ _4\"></span>oziomu <span class=\"_ _2\"> </span>tej <span class=\"_ _12\"> </span>stopy <span class=\"_ _2\"> </span>og\u0142aszanego <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>ka\u017cdy kolejny <span class=\"_ _22\"> </span>dzie\u0144 <span class=\"_ _22\"> </span>ko\u0144cz\u0105cy <span class=\"_ _22\"> </span>okres <span class=\"_ _22\"> </span>sprawozda<span class=\"_ _4\"></span>wczy <span class=\"_ _22\"> </span>dla <span class=\"_ _22\"> </span>cel\u00f3w dokonania <span class=\"_ _3\"></span>wyceny <span class=\"_ _3\"></span>rezerw<span class=\"_ _4\"></span>y <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>dni <span class=\"_ _3\"></span>(w <span class=\"_ _3\"></span>okresie <span class=\"_ _3\"></span>por\u00f3wnawczym<span class=\"_ _4\"></span> dla <span class=\"_ _2\"> </span>pierwszych <span class=\"_ _2\"> </span>10 <span class=\"_ _2\"> </span>lat <span class=\"_ _2\"> </span>wyceny <span class=\"_ _2\"> </span>rezerwy <span class=\"_ _1\"> </span>(tj. <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>2032 <span class=\"_ _2\"> </span>r.) <span class=\"_ _2\"> </span>przyj<span class=\"_ _3\"></span><span class=\"ff3\">\u0119ta<span class=\"_ _4\"></span> </span>zosta\u0142a <span class=\"ff2\">stopa wol<span class=\"_ _4\"></span>na od ryzyka <span class=\"_ _4\"></span>na poziomi<span class=\"_ _4\"></span>e 6,845<span class=\"_ _4\"></span>%). </span>Z <span class=\"_ _10\"> </span>kolei <span class=\"_ _11\"> </span>bior\u0105c <span class=\"_ _11\"> </span>pod <span class=\"_ _10\"> </span>uwag\u0119 <span class=\"_ _11\"> </span>du\u017c\u0105 <span class=\"_ _10\"> </span>zmienno\u015b\u0107 <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>wolnej <span class=\"_ _10\"> </span>od ryzyka, <span class=\"_ _14\"> </span>jaka <span class=\"_ _c\"> </span>mia\u0142a <span class=\"_ _c\"> </span>miejsce <span class=\"_ _c\"> </span>w <span class=\"_ _14\"> </span>ost<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>tnim <span class=\"_ _14\"> </span>okresie, <span class=\"_ _c\"> </span>opartej <span class=\"_ _c\"> </span>na<span class=\"_ _4\"></span> rentowno\u015bci <span class=\"_ _2d\"> </span>10<span class=\"ff2\">-letnich <span class=\"_ _1c\"> </span>o<span class=\"_ _3\"></span>blig<span class=\"_ _4\"></span>acji <span class=\"_ _2d\"> </span>skarbowych, <span class=\"_ _1c\"> </span>Jednostka </span>Dominuj\u0105ca  zastosowa\u0142a <span class=\"_ _10\"> </span>profesjonalny  o<span class=\"_ _3\"></span>s\u0105d  do <span class=\"_ _10\"> </span>ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>enia <span class=\"_ _10\"> </span>tej stopy <span class=\"_ _2\"> </span>dla  wy<span class=\"_ _4\"></span>ceny <span class=\"_ _2\"> </span>rezerwy <span class=\"_ _2\"> </span>przypadaj\u0105cej <span class=\"_ _2\"> </span>po <span class=\"_ _12\"> </span>okresie <span class=\"_ _2\"> </span>10 <span class=\"_ _2\"> </span>lat  od dnia <span class=\"_ _f\"></span>ko\u0144cz\u0105cego <span class=\"_ _f\"></span>roczny <span class=\"_ _f\"></span>okres <span class=\"_ _0\"></span>sprawozdawcz<span class=\"_ _4\"></span>y, <span class=\"_ _f\"></span>opieraj\u0105c <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _0\"></span>na historycznej <span class=\"_ _10\"> </span>obserwacji <span class=\"_ _11\"> </span>stosun<span class=\"_ _4\"></span>ku <span class=\"_ _11\"> </span>wysoko\u015bci <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>wolnej <span class=\"_ _11\"> </span>od ryzyka <span class=\"_ _2\"> </span>do <span class=\"_ _2\"> </span>wysoko\u015bci <span class=\"_ _2\"> </span>zak\u0142adan<span class=\"ff2\">ego <span class=\"_ _2\"> </span>celu <span class=\"_ _2\"> </span>inflacyjnego. <span class=\"_ _1\"> </span>W  wyniku<span class=\"_ _4\"></span> </span>dokonanego <span class=\"_ _2\"> </span>os\u0105du <span class=\"_ _2\"> </span>Jednostka<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>Dominuj\u0105ca <span class=\"_ _2\"> </span>przyj\u0119\u0142a <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>wyceny<span class=\"_ _4\"></span> rezerwy  przypadaj\u0105c<span class=\"_ _4\"></span>ej  po  okresie  10  lat  od  dnia  ko\u0144cz\u0105cego roczny <span class=\"_ _1f\"> </span>okres <span class=\"_ _1f\"> </span>sprawozdawczy<span class=\"_ _4\"></span> <span class=\"_ _1f\"> </span>stop\u0119 <span class=\"_ _1f\"> </span>woln\u0105 <span class=\"_ _1f\"> </span>od <span class=\"_ _1f\"> </span>ryzyka <span class=\"_ _1f\"> </span>na poziomie <span class=\"_ _15\"> </span>3,5%, <span class=\"_ _11\"> </span>co <span class=\"_ _15\"> </span>prze\u0142o\u017cy\u0142o <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>realn\u0105 <span class=\"_ _15\"> </span>stop\u0119 <span class=\"_ _11\"> </span>dys<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>ont<span class=\"_ _3\"></span><span class=\"ff2 ls4e\">a </span>w <span class=\"ff3\">wysoko\u015bci <span class=\"_ _10\"> </span>0,98% <span class=\"_ _11\"> </span>(w <span class=\"_ _11\"> </span>okresie <span class=\"_ _11\"> </span>por\u00f3wnawczym <span class=\"_ _10\"> </span>przyj\u0119to <span class=\"_ _11\"> </span>takie </span>same za\u0142o\u017cenia).<span class=\"ff2\"> </span>W <span class=\"_ _e\"> </span>Grupie <span class=\"_ _32\"> </span>Kapita\u0142owej <span class=\"_ _32\"> </span>KGHM <span class=\"_ _32\"> </span>INTERNATIONAL <span class=\"_ _32\"> </span>LTD. <span class=\"_ _e\"> </span>dla oszacowania <span class=\"_ _11\"> </span>rezerwy <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>koszty <span class=\"_ _15\"> </span>likwidacji <span class=\"_ _15\"> </span>kopal\u0144 <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>obiekt\u00f3w technologicznyc<span class=\"_ _4\"></span>h <span class=\"_ _3\"></span>po\u0142o\u017cony<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>w Stanach <span class=\"_ _3\"></span>Zjednoczon<span class=\"_ _4\"></span>ych <span class=\"_ _3\"></span>Ameryki<span class=\"_ _3c\"> </span>z inwestycji <span class=\"_ _1e\"> </span>w <span class=\"_ _16\"> </span><span class=\"ff3\">pi\u0119ciole<span class=\"_ _4\"></span>tnie <span class=\"_ _1e\"> </span>obligacje <span class=\"_ _23\"> </span>rz\u0105dowe<span class=\"ff2\"> </span></span>emitowane <span class=\"ff3\">prz<span class=\"_ _4\"></span>ez rz\u0105dy Ka<span class=\"_ _4\"></span>nady i<span class=\"ff2\"> Chile. </span></span>- <span class=\"_ _10\"> </span><span class=\"ff3\">stopa <span class=\"_ _10\"> </span>inflacji  oparta  je<span class=\"_ _3\"></span>st  na <span class=\"_ _10\"> </span>prognozie <span class=\"_ _19\"> </span>przysz\u0142ej </span>inflacji <span class=\"_ _15\"> </span>stosowanej <span class=\"_ _11\"> </span>przy <span class=\"_ _15\"> </span>kalkulacji <span class=\"_ _11\"> </span>zo<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>owi\u0105za\u0144 <span class=\"_ _15\"> </span>na przysz\u0142e \u015bwiadcz<span class=\"_ _4\"></span>enia pracownicz<span class=\"_ _4\"></span>e.<span class=\"ff2\"> </span>Zmiana <span class=\"_ _1d\"> </span>st<span class=\"_ _3\"></span>opy <span class=\"_ _1d\"> </span>dyskonta <span class=\"_ _22\"> </span>lub <span class=\"_ _22\"> </span>sza<span class=\"_ _4\"></span>cowanego <span class=\"_ _22\"> </span>koszt<span class=\"_ _4\"></span>u likwidacji <span class=\"_ _10\"> </span>koryguje <span class=\"_ _10\"> </span>warto\u015b\u0107 <span class=\"_ _10\"> </span>\u015brodka <span class=\"_ _10\"> </span>t<span class=\"_ _3\"></span>rwa\u0142ego, <span class=\"_ _10\"> </span>kt\u00f3rego dotyczy, chyba <span class=\"_ _3\"></span>\u017ce <span class=\"_ _3\"></span>przekracz<span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>wa<span class=\"_ _4\"></span>rto\u015b\u0107 bilansow\u0105 <span class=\"_ _3\"></span>\u015brodka<span class=\"_ _4\"></span> trwa\u0142ego, <span class=\"_ _24\"> </span>w\u00f3wczas <span class=\"_ _2b\"> </span>nadwy\u017cka <span class=\"_ _24\"> </span>ujmowana <span class=\"_ _2b\"> </span><span class=\"ff2\">jest </span>w <span class=\"ff3\">pozosta\u0142ych pr<span class=\"_ _4\"></span>zychodach <span class=\"_ _4\"></span>operacyjnych.<span class=\"ff2\"> </span></span>Wzrost <span class=\"_ _2\"> </span>rezerwy <span class=\"_ _12\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>up\u0142ywu <span class=\"_ _2\"> </span>czasu  ujm<span class=\"_ _4\"></span>owany <span class=\"_ _2\"> </span>jest w kosztach fina<span class=\"_ _4\"></span>nsowych. W <span class=\"_ _17\"> </span>ramach <span class=\"_ _17\"> </span>rezerwy <span class=\"_ _17\"> </span>na <span class=\"_ _17\"> </span>koszty <span class=\"_ _17\"> </span>likwidacji <span class=\"_ _17\"> </span>za<span class=\"ff3\">k\u0142ad\u00f3w </span>g\u00f3rniczych <span class=\"_ _1c\"> </span>i <span class=\"_ _1c\"> </span>innych <span class=\"_ _1c\"> </span>obiekt\u00f3w <span class=\"_ _1c\"> </span>technologiczny<span class=\"_ _4\"></span>ch prezentowane <span class=\"_ _2\"> </span>jest <span class=\"_ _2\"> </span>sa<span class=\"ff3\">ldo <span class=\"_ _2\"> </span>F<span class=\"_ _3\"></span>und<span class=\"_ _4\"></span>uszu <span class=\"_ _2\"> </span>Likwidacji <span class=\"_ _2\"> </span>Zak\u0142adu </span>G\u00f3rniczego<span class=\"ff2\"> <span class=\"_ _1c\"> </span>(FLZG) <span class=\"_ _2d\"> </span>oraz <span class=\"_ _2d\"> </span>Funduszu <span class=\"_ _1c\"> </span>Rekultywacji </span>Sk\u0142adowisk <span class=\"_ _2c\"> </span>Odpad\u00f3w <span class=\"_ _2c\"> </span>(FRSO), <span class=\"_ _2c\"> </span>kt\u00f3<span class=\"_ _3\"></span>re <span class=\"_ _2c\"> </span><span class=\"ff2\">Jednostka </span>Dominuj\u0105ca<span class=\"ff2\"> <span class=\"_ _2\"> </span></span>tworzy <span class=\"_ _2\"> </span>na  m<span class=\"_ _4\"></span>ocy <span class=\"_ _2\"> </span>odr\u0119bnych <span class=\"_ _12\"> </span>przepis<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _2\"> </span>tj. Ustawy  z  dnia <span class=\"_ _19\"> </span>9 <span class=\"_ _19\"> </span>cze<span class=\"_ _3\"></span>rwca  2011  r.  Prawo  geologiczne i <span class=\"ff3\">g\u00f3rnicze <span class=\"_ _14\"> </span>oraz <span class=\"_ _c\"> </span>Ustaw</span>y <span class=\"_ _c\"> </span>z <span class=\"_ _c\"> </span>dnia <span class=\"_ _c\"> </span>14 <span class=\"_ _c\"> </span>grudnia <span class=\"_ _c\"> </span>2012 <span class=\"_ _c\"> </span>r. o <span class=\"ff3\">odpadach, <span class=\"_ _2a\"> </span>odpowiednio. <span class=\"_ _2a\"> </span>Rol\u0105 <span class=\"_ _2c\"> </span>Fundusz<span class=\"_ _4\"></span>y <span class=\"_ _2c\"> </span>jest<span class=\"_ _4\"></span> </span>zabezpieczeni<span class=\"_ _4\"></span>e <span class=\"_ _2f\"> </span>\u015brodk\u00f3w <span class=\"_ _22\"> </span>pieni\u0119\u017cnych <span class=\"_ _2f\"> </span>na <span class=\"_ _2f\"> </span>potrzeb<span class=\"_ _4\"></span>y przysz\u0142ej <span class=\"_ _16\"> </span>realizacji <span class=\"_ _16\"> </span>przez <span class=\"_ _1c\"> </span>Jednostk\u0119 <span class=\"_ _16\"> </span>Dominuj\u0105c\u0105<span class=\"ff2\"> </span>obowi\u0105zk\u00f3w <span class=\"_ _17\"> </span>zwi\u0105zanych <span class=\"_ _1f\"> </span>z <span class=\"_ _17\"> </span>zamkni\u0119ciem, <span class=\"_ _17\"> </span>likwidacj\u0105 i <span class=\"ff3\">rekultywacj\u0105 <span class=\"_ _1e\"> </span>zak\u0142ad\u00f3w <span class=\"_ _1e\"> </span>g\u00f3rniczych <span class=\"_ _1e\"> </span>i <span class=\"_ _23\"> </span>sk\u0142<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>owisk </span>odpad\u00f3w, <span class=\"_ _1a\"> </span>poprzez <span class=\"_ _1e\"> </span>ich <span class=\"_ _1e\"> </span>gr<span class=\"_ _4\"></span>omadzenie <span class=\"_ _1a\"> </span>w <span class=\"_ _1e\"> </span>spos\u00f3b przewidziany prz<span class=\"_ _4\"></span>episami ustaw.<span class=\"_ _4\"></span><span class=\"fsb\"> </span>W <span class=\"_ _f\"></span>przypadku <span class=\"_ _f\"></span>FLZG <span class=\"_ _0\"></span><span class=\"ff3\">Jednostka <span class=\"_ _3\"></span>Do<span class=\"_ _3\"></span>minuj\u0105ca</span> <span class=\"_ _f\"></span><span class=\"ff3\">wyodr\u0119bni\u0142a<span class=\"_ _4\"></span> </span>bankowy <span class=\"_ _13\"> </span>rachunek <span class=\"_ _d\"> </span>\u015brodk\u00f3w <span class=\"_ _13\"> </span>pieni\u0119\u017cnych, <span class=\"_ _13\"> </span>na <span class=\"_ _13\"> </span>kt\u00f3ry odprowadza <span class=\"_ _18\"> </span>\u015brodki <span class=\"_ _1b\"> </span>pi<span class=\"_ _4\"></span>eni\u0119\u017cne <span class=\"_ _18\"> </span>w <span class=\"_ _1b\"> </span>wysoko<span class=\"_ _4\"></span>\u015bci r\u00f3wnowarto\u015bci <span class=\"_ _e\"> </span>3% <span class=\"_ _1a\"> </span>odpis\u00f3w <span class=\"_ _1a\"> </span>amortyzacyjnych <span class=\"_ _e\"> </span>od \u015brodk\u00f3w <span class=\"_ _17\"> </span>trwa\u0142ych <span class=\"_ _13\"> </span>zak\u0142ad\u00f3w <span class=\"_ _17\"> </span>g\u00f3rniczych, <span class=\"_ _17\"> </span>ustalanych<span class=\"_ _4\"></span> stosownie <span class=\"_ _2c\"> </span>do <span class=\"_ _33\"> </span>przepis\u00f3w <span class=\"_ _2c\"> </span>ustawy <span class=\"_ _33\"> </span>o <span class=\"_ _33\"> </span>podatku<span class=\"_ _4\"></span> dochodowym. <span class=\"_ _f\"></span>Szczeg\u00f3\u0142y <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>temat <span class=\"_ _f\"></span>ryzyka <span class=\"_ _0\"></span>kredytowego<span class=\"_ _4\"></span> zwi\u0105zanego <span class=\"_ _2\"> </span>ze  \u015brodkami<span class=\"ff2\"> <span class=\"_ _12\"> </span></span>pieni\u0119\u017cnymi <span class=\"_ _2\"> </span>zgromadzonymi<span class=\"_ _4\"></span> na <span class=\"_ _18\"> </span>wyodr\u0119bnionym <span class=\"_ _18\"> </span>rachunk<span class=\"_ _4\"></span>u <span class=\"_ _18\"> </span>FLZG <span class=\"_ _18\"> </span>zosta\u0142y zaprezentowan<span class=\"_ _4\"></span>e w Nocie 7<span class=\"_ _4\"></span>.5.2.4. W <span class=\"_ _14\"> </span>przypadku <span class=\"_ _14\"> </span>FRSO <span class=\"_ _c\"> </span>Jednostk<span class=\"ff3\">a <span class=\"_ _14\"> </span>Dominuj\u0105ca</span>, <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>lipcu 2022<span class=\"ls0\"> <span class=\"ff3\">r, <span class=\"_ _16\"> </span>do<span class=\"_ _3\"></span>kona\u0142a <span class=\"_ _16\"> </span>zmiany <span class=\"_ _1c\"> </span>formy <span class=\"_ _1c\"> </span>zabezpiecz<span class=\"_ _4\"></span>enia </span></span>\u015brodk\u00f3w <span class=\"_ _e\"> </span>finansowych <span class=\"_ _e\"> </span>tego <span class=\"_ _1a\"> </span>Funduszu <span class=\"_ _e\"> </span>zast\u0119puj\u0105c<span class=\"_ _4\"></span> wyodr\u0119bniony <span class=\"_ _2b\"> </span>rachun<span class=\"_ _4\"></span>ek<span class=\"ff2\"> <span class=\"_ _2b\"> </span>bankowy <span class=\"_ _2b\"> </span>gwarancjami<span class=\"_ _4\"></span> </span>finansowymi <span class=\"_ _c\"> </span>wystawianym<span class=\"_ _4\"></span>i <span class=\"_ _c\"> </span>przez <span class=\"_ _c\"> </span>bank <span class=\"_ _d\"> </span>na <span class=\"_ _c\"> </span>zlecenie Jednostki <span class=\"_ _2\"> </span>Dominuj\u0105cej, <span class=\"_ _2\"> </span>kt\u00f3rych <span class=\"_ _2\"> </span>Jednostka  D<span class=\"_ _4\"></span>ominuj\u0105ca<span class=\"_ _4\"></span> jest <span class=\"_ _10\"> </span>jednocze\u015bnie  beneficjent<span class=\"_ _4\"></span>em.  Wysoko\u015b\u0107 <span class=\"_ _19\"> </span>g<span class=\"_ _3\"></span>warancji<span class=\"_ _4\"></span> <span class=\"ff2\"> </span>podlega <span class=\"_ _37\"> </span>aktualizacji <span class=\"_ _37\"> </span>w <span class=\"_ _37\"> </span>okresach <span class=\"_ _37\"> </span>rocznych. Jednostka <span class=\"ff3\">Dominu<span class=\"_ _4\"></span>j\u0105ca <span class=\"_ _38\"> </span>d\u0105\u017cy <span class=\"_ _38\"> </span>do <span class=\"_ _38\"> </span>osi\u0105gni\u0119cia<span class=\"ff2\"> </span></span>pe\u0142nego<span class=\"ff2\"> </span>zabezpi<span class=\"_ _4\"></span>eczenia <span class=\"_ _16\"> </span>\u015brodk\u00f3w <span class=\"_ _16\"> </span>na <span class=\"_ _16\"> </span>rekultywac<span class=\"_ _4\"></span>j\u0119 poszczeg\u00f3lnych <span class=\"_ _1c\"> </span>sk\u0142adowisk <span class=\"_ _2d\"> </span>w <span class=\"_ _2d\"> </span>roku, <span class=\"_ _2d\"> </span>na <span class=\"_ _2d\"> </span>kt\u00f3ry harmonogram <span class=\"_ _22\"> </span>likwidacji <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>rekultywacji <span class=\"_ _22\"> </span>przewiduje zamkni\u0119cie <span class=\"_ _13\"> </span>danego <span class=\"_ _13\"> </span>sk\u0142adowis<span class=\"_ _4\"></span>ka <span class=\"_ _13\"> </span>odpad\u00f3w, <span class=\"_ _13\"> </span>poprzez systematyczne zwi<span class=\"_ _4\"></span>\u0119kszanie war<span class=\"_ _4\"></span>to\u015bci tych g<span class=\"_ _4\"></span>warancji.<span class=\"ff2\"> </span>oraz <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>Kanad<span class=\"ff3\">zie <span class=\"_ _15\"> </span>w <span class=\"_ _14\"> </span>okresie <span class=\"_ _15\"> </span>bie\u017c\u0105cym <span class=\"_ _15\"> </span>przyj\u0119to <span class=\"_ _15\"> </span>realn\u0105 <span class=\"_ _15\"> </span>stop\u0119 </span>dyskonta <span class=\"_ _15\"> </span>na <span class=\"_ _11\"> </span>poziomie <span class=\"_ _15\"> </span>od <span class=\"_ _15\"> </span>1,17% <span class=\"_ _11\"> </span>do <span class=\"_ _14\"> </span>1,90% <span class=\"_ _11\"> </span><span class=\"ff3\">w <span class=\"_ _15\"> </span>zale\u017cno\u015bci <span class=\"_ _11\"> </span>od </span>kopalni (w okresi<span class=\"_ _4\"></span>e por\u00f3wnaw<span class=\"_ _4\"></span>czym <span class=\"_ _4\"></span>od <span class=\"ff2\">1,19% do 1,6<span class=\"_ _4\"></span>7%<span class=\"ls10\">).</span> </span>W <span class=\"_ _10\"> </span>zakresie <span class=\"_ _11\"> </span>koszt\u00f3w <span class=\"_ _10\"> </span>niekt\u00f3rych <span class=\"_ _10\"> </span>prac <span class=\"_ _10\"> </span>realizowanych <span class=\"_ _11\"> </span>w <span class=\"_ _10\"> </span>trakcie eksploatacji <span class=\"_ _11\"> </span>kopalni <span class=\"_ _15\"> </span><span class=\"ff3\">odkrywkowych, <span class=\"_ _11\"> </span>kt\u00f3<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>jednocze\u015bnie <span class=\"_ _11\"> </span>s\u0142u\u017c\u0105<span class=\"_ _3c\"> </span></span>rekultywacji <span class=\"_ _3\"></span>wyrobisk, <span class=\"_ _3\"></span>Grupa <span class=\"_ _f\"></span>dokona\u0142a <span class=\"_ _3\"></span>os\u0105du, <span class=\"_ _f\"></span>uznaj\u0105c <span class=\"_ _3\"></span>\u017ce <span class=\"_ _f\"></span>koszty te <span class=\"_ _2f\"> </span>maj\u0105<span class=\"_ _3c\"> </span>przede <span class=\"_ _22\"> </span>wszystkim <span class=\"_ _2f\"> </span>charakter <span class=\"_ _2f\"> </span>bie\u017c\u0105cych <span class=\"_ _2f\"> </span>koszt\u00f3w produkcyjnych,<span class=\"_ _4\"></span> <span class=\"_ _2f\"> </span>gdy\u017c <span class=\"_ _32\"> </span>dzia<span class=\"_ _4\"></span>\u0142ania <span class=\"_ _2f\"> </span>te <span class=\"_ _2f\"> </span>w <span class=\"_ _32\"> </span>pierwsz<span class=\"_ _4\"></span>ej <span class=\"_ _2f\"> </span>kolejno\u015bci warunkuj\u0105 <span class=\"_ _23\"> </span>bie\u017c\u0105c\u0105 <span class=\"_ _23\"> </span>eksploatacj\u0119 <span class=\"_ _23\"> </span>kopalni <span class=\"_ _16\"> </span>i <span class=\"_ _23\"> </span>gene<span class=\"ff2\">rowanie </span>przychod\u00f3w, <span class=\"_ _10\"> </span>a <span class=\"_ _11\"> </span>ich <span class=\"_ _11\"> </span>skutkiem <span class=\"_ _10\"> </span>drugorz\u0119dnym <span class=\"_ _10\"> </span>jest <span class=\"_ _11\"> </span>wykonywana<span class=\"_ _6\"></span> rekultywacja. <span class=\"_ _13\"> </span>W <span class=\"_ _17\"> </span>zwi\u0105zku <span class=\"_ _17\"> </span>z <span class=\"_ _17\"> </span>t<span class=\"_ _3\"></span>ym <span class=\"_ _17\"> </span>koszty <span class=\"_ _17\"> </span>takich <span class=\"_ _17\"> </span>dzia\u0142a\u0144 <span class=\"_ _17\"> </span>nie s\u0105<span class=\"ff2 ls0\"> <span class=\"ff3\">uwzgl\u0119dnian<span class=\"_ _4\"></span>e w wyceni<span class=\"_ _4\"></span>e rezerwy r<span class=\"_ _4\"></span>ekultywacyjnej.<span class=\"_ _3c\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "<div class=\"c w2bc h6d gs18b5\"><div class=\"t m0 x11 h8 y1b8 ff4 fs6 fc0 sc0 ls0 ws0\">Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w2cf h1cf gs18b6\"><div class=\"t m0 x11 h8 y10ac ff2 fs6 fc0 sc0 ls0 ws0\">Uprawnienia  do  emisji  CO<span class=\"_ _3c\"> </span></div><div class=\"t m0 x77 h13 y9b7 ff2 fs7 fc0 sc0 ls0 ws0\">2</div><div class=\"t m0 x54 h8 y10ac ff2 fs6 fc0 sc0 ls0 ws0\">  <span class=\"ff3\">otrzymane  nieodp<span class=\"_ _4\"></span>\u0142atnie  i  nabyte,  przeznaczon<span class=\"_ _4\"></span>e  do  wykorzystania  na  potrzeby  w\u0142asn<span class=\"_ _4\"></span>e </span></div><div class=\"t m0 x11 h8 y10ad ff3 fs6 fc0 sc0 ls0 ws0\">jednostki, ujm<span class=\"_ _4\"></span>owane s\u0105 jak<span class=\"_ _4\"></span>o warto\u015bci niema<span class=\"_ _4\"></span>terialne. <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y10ae ff3 fs6 fc0 sc0 ls0 ws0\">Na moment p<span class=\"_ _4\"></span>ocz\u0105tkoweg<span class=\"_ _4\"></span>o uj\u0119cia:<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y10af ff3 fs6 fc0 sc0 ls0 ws0\">\u2022 <span class=\"_ _1\"> </span>otrzymane <span class=\"_ _1\"> </span>nieodp\u0142atnie <span class=\"_ _0\"></span>uprawnienia <span class=\"_ _1\"> </span>do <span class=\"_ _1\"> </span>emisji <span class=\"_ _1\"> </span>CO<span class=\"_ _3c\"> </span></div><div class=\"t m0 x1cb h13 y10b0 ff2 fs7 fc0 sc0 ls0 ws0\">2</div><div class=\"t m0 x2 h8 y10af ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"_ _1\"> </span><span class=\"ff3\">oraz <span class=\"_ _1\"> </span>zwi\u0105zane <span class=\"_ _1\"> </span>z <span class=\"_ _0\"> </span>nimi <span class=\"_ _1\"> </span>nie<span class=\"_ _3\"></span>pieni\u0119\u017cne <span class=\"_ _0\"> </span>dotacje <span class=\"_ _1\"> </span>rz\u0105dowe <span class=\"_ _1\"> </span>(uj\u0119te <span class=\"_ _1\"> </span>jako </span></div><div class=\"t m0 x11 h8 y10b1 ff3 fs6 fc0 sc0 ls0 ws0\">rozliczenia <span class=\"_ _3\"></span>mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>przychod\u00f3w<span class=\"_ _4\"></span>) <span class=\"_ _3\"></span>wycenia si\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>warto\u015bc<span class=\"_ _4\"></span>i go<span class=\"_ _3\"></span>dziw<span class=\"_ _4\"></span>ej o<span class=\"_ _3\"></span>dp<span class=\"_ _4\"></span>owiadaj\u0105cej warto\u015bci <span class=\"_ _3\"></span>rynkowej tych <span class=\"_ _3\"></span>praw<span class=\"_ _4\"></span> </div><div class=\"t m0 x11 h8 y10b2 ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">dnia ich pocz\u0105<span class=\"_ _4\"></span>tkowego uj\u0119cia<span class=\"_ _4\"></span>. <span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 y10b3 ff3 fs6 fc0 sc0 ls0 ws0\">\u2022 nabyte uprawni<span class=\"_ _4\"></span>enia do emisji C<span class=\"_ _6\"></span>O<span class=\"_ _3c\"> </span></div><div class=\"t m0 xd6 h13 y9bd ff2 fs7 fc0 sc0 ls0 ws0\">2</div><div class=\"t m0 x159 h8 y10b3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"ff3\">wycenia si\u0119 w <span class=\"_ _4\"></span>wysoko\u015bci k<span class=\"_ _4\"></span>osztu nabycia.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 y10b4 ff2 fs6 fc0 sc0 ls0 ws0\">Na <span class=\"_ _0\"></span>koniec <span class=\"_ _f\"></span><span class=\"ff3\">okresu <span class=\"_ _0\"></span>sprawozdawc<span class=\"_ _4\"></span>zego <span class=\"_ _f\"></span>uprawnienia <span class=\"_ _f\"></span>do <span class=\"_ _0\"></span>emisji <span class=\"_ _0\"></span>podlegaj\u0105 <span class=\"_ _f\"></span>wycenie <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _f\"></span>pocz\u0105tkowej <span class=\"_ _f\"></span>pomniejszonej<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y10b5 ff2 fs6 fc0 sc0 ls0 ws0\">o <span class=\"ff3\">amortyzacj\u0119 oraz <span class=\"_ _4\"></span>o odpisy z tytu\u0142u utraty warto\u015b<span class=\"_ _4\"></span>ci. Warto\u015b\u0107 upra<span class=\"_ _4\"></span>wnie\u0144 do emisji CO<span class=\"_ _3c\"> </span></span></div><div class=\"t m0 x1cc h13 y10b6 ff2 fs7 fc0 sc0 ls0 ws0\">2</div><div class=\"t m0 xfc h8 y10b5 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"ff3\">nie podlega amortyzacj<span class=\"_ _4\"></span>i, je\u017celi ich </span></div><div class=\"t m0 x11 h8 y10b7 ff3 fs6 fc0 sc0 ls0 ws0\">warto\u015b\u0107 ko\u0144cowa <span class=\"_ _4\"></span>jest r\u00f3wna<span class=\"_ _4\"></span> lub wy\u017csza od ich <span class=\"_ _4\"></span>warto\u015bci bilan<span class=\"_ _4\"></span>sowej.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y10b8 ff3 fs6 fc0 sc0 ls0 ws0\">Rozchodu upra<span class=\"_ _4\"></span>wnie\u0144 do emis<span class=\"_ _4\"></span>ji, uj\u0119tych na <span class=\"_ _4\"></span>warto\u015bciach ni<span class=\"_ _4\"></span>ematerialnych <span class=\"_ _4\"></span>dokonuje si<span class=\"_ _4\"></span>\u0119 zgodnie z <span class=\"_ _4\"></span>metod\u0105 F<span class=\"_ _4\"></span>IFO.<span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y10b9 ff2 fs6 fc0 sc0 ls0 ws0\">Uprawnienia do emisji <span class=\"_ _4\"></span>CO<span class=\"_ _3c\"> </span></div><div class=\"t m0 xdf h13 y10ba ff2 fs7 fc0 sc0 ls0 ws0\">2</div><div class=\"t m0 x13b h8 y10b9 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"ff3\">uj\u0119te jako warto\u015bci niemat<span class=\"_ _4\"></span>erialne podl<span class=\"_ _4\"></span>egaj\u0105 rozliczeniu <span class=\"_ _4\"></span>i wy\u0142\u0105czeniu z ewidencji <span class=\"_ _4\"></span>ka\u017cdorazow<span class=\"_ _4\"></span>o </span></div><div class=\"t m0 x11 h8 y10bb ff2 fs6 fc0 sc0 ls1c ws0\">po<span class=\"ls0\"> <span class=\"ff3\">ich <span class=\"_ _11\"> </span>umorzeniu* <span class=\"_ _10\"> </span>przez <span class=\"_ _10\"> </span>Grup\u0119. <span class=\"_ _11\"> </span>Rozliczenia <span class=\"_ _10\"> </span>uprawnie\u0144 <span class=\"_ _11\"> </span>do <span class=\"_ _10\"> </span>emisji <span class=\"_ _11\"> </span>CO<span class=\"_ _3c\"> </span></span></span></div><div class=\"t m0 x18a h13 y10bc ff2 fs7 fc0 sc0 ls0 ws0\">2</div><div class=\"t m0 x1a9 h8 y10bb ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"_ _11\"> </span><span class=\"ff3\">dokonuje <span class=\"_ _10\"> </span>si\u0119 <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>ci\u0119\u017car <span class=\"_ _10\"> </span>rezerwy <span class=\"_ _11\"> </span>tworzonej<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y10bd ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">zwi\u0105zku <span class=\"_ _4\"></span>z<span class=\"ff2\"> </span>obowi\u0105zkiem um<span class=\"_ _4\"></span>orzenia uprawn<span class=\"_ _4\"></span>ie\u0144.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 y10be ff3 fs6 fc0 sc0 ls0 ws0\">Rezerw\u0119 <span class=\"_ _11\"> </span>t\u0119 <span class=\"_ _11\"> </span>rozpoznaje <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>momencie <span class=\"_ _11\"> </span>powstania <span class=\"_ _11\"> </span>obowi\u0105zku <span class=\"_ _11\"> </span>dostarczenia <span class=\"_ _11\"> </span>uprawnie\u0144 <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>umorzenia, <span class=\"_ _15\"> </span><span class=\"ff2\">odpowiednio<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y10bf ff2 fs6 fc0 sc0 ls1c ws0\">do<span class=\"ls0\"> <span class=\"ff3\">wielko\u015bci wyemitowanego zanieczyszczenia. <span class=\"_ _3\"></span>Rez<span class=\"_ _4\"></span>erw\u0119 <span class=\"_ _3\"></span>wycenia<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>si\u0119 w <span class=\"_ _3\"></span>odniesieniu <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>warto\u015bci posiadanych <span class=\"_ _3\"></span>uprawn<span class=\"_ _4\"></span>ie\u0144 </span></span></div><div class=\"t m0 x11 h8 y10c0 ff2 fs6 fc0 sc0 ls0 ws0\">do  emis<span class=\"_ _4\"></span>ji  <span class=\"ff3\">w <span class=\"_ _2\"> </span>warto\u015bci  bila<span class=\"_ _4\"></span>nsowej <span class=\"_ _2\"> </span>tych  praw<span class=\"ff2\">, <span class=\"_ _12\"> </span>a w </span>zakr<span class=\"_ _4\"></span>esie  ich <span class=\"_ _2\"> </span>niedoboru,  w <span class=\"_ _2\"> </span>wysoko\u015bci  war<span class=\"_ _4\"></span>to\u015bci <span class=\"_ _2\"> </span>rynkowej  uprawni<span class=\"_ _4\"></span>e\u0144 </span></div><div class=\"t m0 x11 h8 y10c1 ff2 fs6 fc0 sc0 ls1c ws0\">do<span class=\"ls0\"> <span class=\"ff3\">emisji na dz<span class=\"_ _4\"></span>ie\u0144 u<span class=\"ff2\">tworzenia r<span class=\"_ _4\"></span>ezerwy.  </span></span></span></div><div class=\"t m0 x11 h8 y10c2 ff3 fs6 fc0 sc0 ls0 ws0\">Rezerw\u0119 tworzy si<span class=\"_ _4\"></span>\u0119 w ci\u0119\u017car ko<span class=\"_ _4\"></span>sztu wytworz<span class=\"_ _4\"></span>enia produkt<span class=\"_ _4\"></span>\u00f3w.  <span class=\"ff2\"> </span></div><div class=\"t m0 x11 h8 y10c3 ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _3\"></span>sprawozdaniu z <span class=\"_ _3\"></span>wyniku Grupa <span class=\"_ _3\"></span>rozlicza <span class=\"_ _3\"></span>systematyczni<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>dotacj<span class=\"_ _4\"></span>\u0119 <span class=\"_ _3\"></span>uj\u0119t\u0105 <span class=\"_ _3\"></span>na rozliczeniach <span class=\"_ _3\"></span>mi\u0119dzyo<span class=\"_ _4\"></span>kresowych przychod\u00f3w </div><div class=\"t m0 x11 h8 y10c4 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">okresie,  na <span class=\"_ _19\"> </span>kt\u00f3<span class=\"_ _3\"></span>ry  zosta\u0142a <span class=\"_ _10\"> </span>przyznana.  Do<span class=\"_ _3\"></span>tacja  rozliczona <span class=\"_ _10\"> </span>do <span class=\"_ _10\"> </span>wysoko\u015bci  ko<span class=\"_ _3\"></span>sztu  utworzonej  rezerwy <span class=\"_ _10\"> </span>(odpowiedni<span class=\"_ _4\"></span>o </span></div><div class=\"t m0 x11 h8 y10c5 ff2 fs6 fc0 sc0 ls1c ws0\">do<span class=\"ls0\"> <span class=\"ff3\">ilo\u015bci <span class=\"_ _1\"> </span>ton <span class=\"_ _1\"> </span>emisji <span class=\"_ _0\"></span>CO<span class=\"_ _3c\"> </span></span></span></div><div class=\"t m0 xc6 h13 y10c6 ff2 fs7 fc0 sc0 ls0 ws0\">2</div><div class=\"t m0 x76 h8 y10c5 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"_ _1\"> </span><span class=\"ff3\">obj\u0119tych <span class=\"_ _0\"></span>rezerw\u0105) <span class=\"_ _1\"> </span>kompensuje <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>Sprawozdaniu <span class=\"_ _1\"> </span>z <span class=\"_ _1\"> </span>wyniku <span class=\"_ _1\"> </span>koszt <span class=\"_ _0\"></span>utworzonej <span class=\"_ _1\"> </span>rezerwy. <span class=\"_ _1\"> </span>Dotacj\u0119<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y9cb ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">wysoko\u015bci <span class=\"_ _f\"></span>przekraczaj\u0105cej <span class=\"_ _0\"></span>koszt <span class=\"_ _0\"></span>utworzonej <span class=\"_ _0\"></span>rezerwy <span class=\"_ _f\"></span>(zar\u00f3wno <span class=\"_ _0\"></span>co <span class=\"_ _1\"> </span>do <span class=\"_ _0\"></span>ilo\u015bci <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>i <span class=\"_ _1\"> </span>warto\u015bci)<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>ujmuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>pozosta\u0142e<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x11 h8 y10c7 ff2 fs6 fc0 sc0 ls0 ws0\">przychody op<span class=\"_ _4\"></span>eracyjne.  </div><div class=\"t m0 x11 h1d0 y10c8 ff6 fsd fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x11 h92 y537 ff5 fs6 fc0 sc0 ls0 ws0\">*umorzenie  oznacza <span class=\"_ _19\"> </span>wype\u0142nienie  obowi\u0105zku <span class=\"_ _10\"> </span>na\u0142o\u017coneg<span class=\"_ _4\"></span>o <span class=\"_ _19\"> </span>p<span class=\"_ _3\"></span>rzepi<span class=\"_ _4\"></span>sami  ustawy <span class=\"_ _10\"> </span>o <span class=\"_ _10\"> </span>handlu  emisjami <span class=\"_ _10\"> </span>na <span class=\"_ _19\"> </span>w\u0142a\u015b<span class=\"_ _3\"></span>cicie<span class=\"_ _4\"></span>la  Instalacji </div><div class=\"t m0 x11 h92 y109 ff5 fs6 fc0 sc0 ls0 ws0\">polegaj\u0105cego <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>umorzeniu <span class=\"_ _15\"> </span>uprawnie\u0144 <span class=\"_ _15\"> </span>na <span class=\"_ _15\"> </span>rachunku <span class=\"_ _14\"> </span>uprawnie<span class=\"_ _4\"></span>\u0144, <span class=\"_ _15\"> </span>poprzez <span class=\"_ _15\"> </span>osoby <span class=\"_ _14\"> </span>upowa<span class=\"_ _4\"></span>\u017cnio<span class=\"_ _3\"></span>ne <span class=\"_ _15\"> </span>do <span class=\"_ _15\"> </span>obs\u0142ugi <span class=\"_ _15\"> </span>r<span class=\"_ _3\"></span>achu<span class=\"_ _4\"></span>nk\u00f3w </div><div class=\"t m0 x11 h92 yca ff6 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff5\">Europejskim <span class=\"_ _f\"></span>Rejestrze <span class=\"_ _0\"> </span>Uprawnie\u0144, <span class=\"_ _f\"></span>d<span class=\"_ _3\"></span>la <span class=\"_ _f\"></span>ka\u017cdej <span class=\"_ _0\"> </span>Instalacji <span class=\"_ _0\"> </span>odr\u0119bnie, <span class=\"_ _f\"></span>w <span class=\"_ _0\"> </span>liczbie <span class=\"_ _0\"> </span>pokrywaj\u0105cej <span class=\"_ _0\"></span>rzeczywist\u0105 <span class=\"_ _f\"></span>emisj\u0119 <span class=\"_ _0\"> </span>zanieczyszcze\u0144 </span></div><div class=\"t m0 x11 h92 yc9 ff6 fs6 fc0 sc0 ls62 ws0\">za<span class=\"ls0\"> <span class=\"ff5\">ubieg\u0142y r<span class=\"_ _4\"></span>ok.<span class=\"ffa\"> </span></span></span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "Zasady rachunkowo\u015bci Aktywa  trwa\u0142e  (lub  grupy  do  zbycia)  Grupa  klasyfikuje  jako  przeznaczone  do  sprzeda\u017cy, je\u017celi  ich  warto\u015b\u0107  bilansowa b\u0119dzie odzyskana raczej w drodze transakcji sprzeda\u017cy ni\u017c poprzez kontynuowanie u\u017cytkowania, pod warunkiem, i\u017c s\u0105 dost\u0119pne do natychmiastowej sprzeda\u017cy w obecnym stanie, z zachowaniem warunk\u00f3w, kt\u00f3re s\u0105 zwyczajowo stosowane przy sprzeda\u017cy tych aktyw\u00f3w (lub grup do zbycia) oraz ich sprzeda\u017c jest wysoce uprawdopodobniona. Sprzeda\u017c uznaje si\u0119 za wysoce uprawdopodobnion\u0105, gdy Grupa jest zdecydowana wype\u0142ni\u0107 plan sprzeda\u017cy sk\u0142adnika aktyw\u00f3w lub grupy do zbycia, podj\u0119te zosta\u0142y dzia\u0142ania maj\u0105ce na celu aktywne poszukiwanie nabywcy, sk\u0142adnik aktyw\u00f3w oferowany jest na sprzeda\u017c po cenie, kt\u00f3ra jest racjonalna w odniesieniu do jego bie\u017c\u0105cej warto\u015bci godziwej, Grupa ma zamiar sprzeda\u0107 sk\u0142adnik aktyw\u00f3w w ci\u0105gu roku od dnia kwalifikacji. Wyd\u0142u\u017cenie okresu wymaganego do zako\u0144czenia sprzeda\u017cy powy\u017cej 1 roku mo\u017cliwe jest tylko wtedy, kiedy op\u00f3\u017anienie zosta\u0142o spowodowane przez zdarzenia i okoliczno\u015bci znajduj\u0105ce si\u0119 poza kontrol\u0105 Grupy, a sama Grupa mo\u017ce udowodni\u0107, \u017ce jest zdecydowana wype\u0142ni\u0107 plan sprzeda\u017cy sk\u0142adnika aktyw\u00f3w. Na moment przekwalifikowania aktywa te wycenia si\u0119 wed\u0142ug ni\u017cszej z dw\u00f3ch warto\u015bci: warto\u015bci bilansowej lub warto\u015bci godziwej pomniejszonej o koszty zbycia. R\u00f3\u017cnica z wyceny do warto\u015bci godziwej ujmowana jest w pozosta\u0142ych kosztach operacyjnych. W  momencie  p\u00f3\u017aniejszej  wyceny,  ewentualne odwr\u00f3cenie  warto\u015bci godziwej  ujmuje si\u0119  w  pozosta\u0142ych przychodach operacyjnych.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "Zasady rachunkowo\u015bci Aktywa  trwa\u0142e  (lub  grupy  do  zbycia)  Grupa  klasyfikuje  jako  przeznaczone  do  sprzeda\u017cy, je\u017celi  ich  warto\u015b\u0107  bilansowa b\u0119dzie odzyskana raczej w drodze transakcji sprzeda\u017cy ni\u017c poprzez kontynuowanie u\u017cytkowania, pod warunkiem, i\u017c s\u0105 dost\u0119pne do natychmiastowej sprzeda\u017cy w obecnym stanie, z zachowaniem warunk\u00f3w, kt\u00f3re s\u0105 zwyczajowo stosowane przy sprzeda\u017cy tych aktyw\u00f3w (lub grup do zbycia) oraz ich sprzeda\u017c jest wysoce uprawdopodobniona. Sprzeda\u017c uznaje si\u0119 za wysoce uprawdopodobnion\u0105, gdy Grupa jest zdecydowana wype\u0142ni\u0107 plan sprzeda\u017cy sk\u0142adnika aktyw\u00f3w lub grupy do zbycia, podj\u0119te zosta\u0142y dzia\u0142ania maj\u0105ce na celu aktywne poszukiwanie nabywcy, sk\u0142adnik aktyw\u00f3w oferowany jest na sprzeda\u017c po cenie, kt\u00f3ra jest racjonalna w odniesieniu do jego bie\u017c\u0105cej warto\u015bci godziwej, Grupa ma zamiar sprzeda\u0107 sk\u0142adnik aktyw\u00f3w w ci\u0105gu roku od dnia kwalifikacji. Wyd\u0142u\u017cenie okresu wymaganego do zako\u0144czenia sprzeda\u017cy powy\u017cej 1 roku mo\u017cliwe jest tylko wtedy, kiedy op\u00f3\u017anienie zosta\u0142o spowodowane przez zdarzenia i okoliczno\u015bci znajduj\u0105ce si\u0119 poza kontrol\u0105 Grupy, a sama Grupa mo\u017ce udowodni\u0107, \u017ce jest zdecydowana wype\u0142ni\u0107 plan sprzeda\u017cy sk\u0142adnika aktyw\u00f3w. Na moment przekwalifikowania aktywa te wycenia si\u0119 wed\u0142ug ni\u017cszej z dw\u00f3ch warto\u015bci: warto\u015bci bilansowej lub warto\u015bci godziwej pomniejszonej o koszty zbycia. R\u00f3\u017cnica z wyceny do warto\u015bci godziwej ujmowana jest w pozosta\u0142ych kosztach operacyjnych. W  momencie  p\u00f3\u017aniejszej  wyceny,  ewentualne odwr\u00f3cenie  warto\u015bci godziwej  ujmuje si\u0119  w  pozosta\u0142ych przychodach operacyjnych.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "Cz\u0119\u015b\u0107 10 \u2013 Kapita\u0142 obrotowy Nota 10.1 Zapasy Zasady rachunkowo\u015bci Wa\u017cne oszacowania, za\u0142o\u017cenia i os\u0105dy  Grupa dokonuje wyceny zapas\u00f3w wed\u0142ug ceny nabycia lub kosztu wytworzenia  nie  wy\u017cszych  ni\u017c  cena  sprzeda\u017cy  pomniejszona o koszty  doko\u0144czenia  produkcji  i  doprowadzenia  sprzeda\u017cy do skutku.  Ewentualna  r\u00f3\u017cnica  warto\u015bci  dotycz\u0105ca  wytworzonych  wyrob\u00f3w, stanowi  odpis  aktualizuj\u0105cy  i  jest  ujmowana  w  koszcie wytworzenia sprzedanych produkt\u00f3w. Sta\u0142e  po\u015brednie  koszty  produkcji  przypisuje  si\u0119  przyjmuj\u0105c normalny poziom wykorzystania zdolno\u015bci produkcyjnych. Wyceny  bilansowej  rozchodu  sk\u0142adnika  zapas\u00f3w  dokonuje  si\u0119 wed\u0142ug  \u015bredniej  wa\u017conej  ceny  nabycia  oraz  \u015bredniowa\u017conego rzeczywistego kosztu wytworzenia. Jako zapasy Grupa klasyfikuje r\u00f3wnie\u017c awaryjne cz\u0119\u015bci zamienne, kt\u00f3re  nie  spe\u0142niaj\u0105  kryteri\u00f3w  ujmowania  jako  rzeczowe  aktywa trwa\u0142e  zgodnie  z  MSR  16  par.  7  oraz  zgodnie  z  zasadami kapitalizacji  istotnych  cz\u0119\u015bci  sk\u0142adowych  przyj\u0119tych  w  zasadach rachunkowo\u015bci  Jednostki  Dominuj\u0105cej,  w  kt\u00f3rych  okre\u015blono warto\u015bciowy  pr\u00f3g  na  poziomie  co  najmniej  300  tys.  PLN,  dla kt\u00f3rych to cz\u0119\u015bci zamiennych przeprowadza si\u0119 analiz\u0119 pod k\u0105tem spe\u0142nienia  kryteri\u00f3w  kapitalizacji  z  MSR  16.  W  zwi\u0105zku z powy\u017cszym, jako zapas  ujmowane s\u0105  w szczeg\u00f3lno\u015bci  awaryjne cz\u0119\u015bci  zamienne,  kt\u00f3rych  warto\u015b\u0107  jest  nieistotna  b\u0105d\u017a  nie podlegaj\u0105  one  wymianom  w  regularnych  odst\u0119pach  czasu,  lub kt\u00f3re, po ich zamontowaniu, w zwi\u0105zku z awari\u0105 cz\u0119\u015bci zamiennej w  sk\u0142adniku  rzeczowych  aktyw\u00f3w  trwa\u0142ych,  nie  przyczyni\u0105  si\u0119 do uzyskania  wi\u0119kszych  korzy\u015bci  ekonomicznych  z  dalszego u\u017cytkowania  tego  sk\u0142adnika,  od  tych  kt\u00f3re  by\u0142y  za\u0142o\u017cone w momencie  pocz\u0105tkowego  uj\u0119cia  sk\u0142adnika  i  oddania do u\u017cytkowania. Koszty takich awaryjnych cz\u0119\u015bci zamiennych, jako koszty  bie\u017c\u0105cego  utrzymania  aktyw\u00f3w,  ujmowane  s\u0105  w  wyniku w momencie ich zu\u017cycia. W  skonsolidowanym  sprawozdaniu  finansowym ilo\u015b\u0107  zapas\u00f3w  Grupy  Kapita\u0142owej  KGHM INTERNATIONAL LTD.  powstaj\u0105cych  w  procesie \u0142ugowania,  jest  okre\u015blana  w oparciu  o szacowany odzysk  metalu  z  rudy.  Natura  procesu wyp\u0142ukiwania  miedzi  z  rudy  ogranicza  precyzyjne monitorowanie  poziomu  zapas\u00f3w  powstaj\u0105cych w wyniku  tego  procesu.  W  kolejnych  okresach sprawozdawczych,  dokonuje  si\u0119  korekty szacowanego  w  danym  okresie  sprawozdawczym odzysku  miedzi  z  \u0142ugowanej  rudy  do  poziomu produkcji osi\u0105gni\u0119tej w kolejnym okresie. Na  dzie\u0144  31  grudnia  2023  r.  warto\u015b\u0107  zapas\u00f3w ustalona  prowizorycznie  wynios\u0142a  25  mln  PLN (na 31 grudnia 2022 r. 38 mln PLN). Grupa  dokonuje  wyceny  zapas\u00f3w  na  poziomie kosztu  wytworzenia,  nie  wy\u017cszym  jednak  od warto\u015bci  netto  mo\u017cliwej  do  uzyskania.  Cen\u0119 sprzeda\u017cy  netto  dla  miedzi  na  dzie\u0144  ko\u0144cz\u0105cy okres  sprawozdawczy  Grupa  ustala  na  podstawie notowa\u0144 cen metalu wg krzywej terminowej z LME (Londy\u0144skiej Gie\u0142dy Metali)  ustalonej dla  miesi\u0119cy, w  kt\u00f3rych  b\u0119dzie  nast\u0119powa\u0142a  sprzeda\u017c  zapas\u00f3w miedzi. Stan na 31.12.2023 Stan na 31.12.2022 Materia\u0142y 1 843 2 084 P\u00f3\u0142produkty i produkty w toku 4 552 4 835 Produkty gotowe 1 902 1 777 Towary  128  206 Nota 10.4 Razem warto\u015b\u0107 zapas\u00f3w 8 425 8 902 Nota 4.4 Odpisy aktualizuj\u0105ce warto\u015b\u0107 zapas\u00f3w w okresie obrotowym od 01.01.2023  do 31.12.2023 od 01.01.2022  do 31.12.2022 Utworzony odpis w koszty sprzedanych produkt\u00f3w, towar\u00f3w  i materia\u0142\u00f3w* ( 442) ( 79) Odwr\u00f3cony odpis w kosztach sprzedanych produkt\u00f3w, towar\u00f3w  i materia\u0142\u00f3w  21  55 Terminy realizacji zapas\u00f3w Stan na 31.12.2023 Stan na 31.12.2022 O okresie d\u0142u\u017cszym ni\u017c 12 miesi\u0119cy od zako\u0144czenia okresu sprawozdawczego  429  426 O okresie do 12 miesi\u0119cy od zako\u0144czenia okresu sprawozdawczego 7 996 8 476  *  W tym:  w  2023  r.  370  mln  PLN dotyczy  utworzenia odpisu  w  KGHM  INTERNATIONAL LTD.  (w  2022  r.  odpowiednio  44  mln  PLN) z  uwagi  na  koszt wytworzenia wy\u017cszy ni\u017c warto\u015b\u0107 netto mo\u017cliwa do uzyskania ze sprzeda\u017cy.  Na  dzie\u0144  31  grudnia 2023  r.  i  w  okresie por\u00f3wnywalnym,  na  warto\u015b\u0107  zapas\u00f3w  z  terminem realizacji  powy\u017cej 12  miesi\u0119cy sk\u0142adaj\u0105 si\u0119 g\u0142\u00f3wnie zapasy awaryjne materia\u0142\u00f3w i cz\u0119\u015bci zamiennych dla utrzymania ci\u0105g\u0142o\u015bci produkcji oraz produkt gotowy ren.  Ponadto  w  Grupie  Kapita\u0142owej  KGHM  INTERNATIONAL  LTD.  wyst\u0119puje  zapas  rudy,  kt\u00f3ry  zostanie  zu\u017cyty  w terminie powy\u017cej 12 miesi\u0119cy \u0142\u0105cznie z materia\u0142em eksploatowanym w okresie bie\u017c\u0105cym o wy\u017cszej jako\u015bci.  Nota  10.1.1  Prawa  maj\u0105tkowe  wynikaj\u0105ce  ze  \u015bwiadectw  pochodzenia  energii  ze  \u017ar\u00f3de\u0142  odnawialnych  oraz z efektywno\u015bci energetycznej  Zasady rachunkowo\u015bci Prawa  maj\u0105tkowe  do  energii  s\u0105  to  \u015bwiadectwa  pochodzenia  energii  elektrycznej,  potwierdzaj\u0105ce  wytworzenie  energii elektrycznej w odnawialnych \u017ar\u00f3d\u0142ach energii (OZE). Wyprodukowanie energii w odnawialnych \u017ar\u00f3d\u0142ach energii potwierdzaj\u0105 tzw. zielone, niebieskie oraz fioletowe prawa maj\u0105tkowe do energii. \u015awiadectwa efektywno\u015bci energetycznej, tzw. bia\u0142e certyfikaty, s\u0105 to certyfikaty potwierdzaj\u0105ce roszczenia uczestnik\u00f3w rynku w zwi\u0105zku z deklaracjami uzyskania oszcz\u0119dno\u015bci energetycznej w efekcie zastosowania przez nich \u015brodk\u00f3w lub wdro\u017cenia przedsi\u0119wzi\u0119\u0107 s\u0142u\u017c\u0105cych poprawie efektywno\u015bci energetycznej.  Ujmowanie nabytych praw maj\u0105tkowych do energii i \u015bwiadectw po\u015bwiadczaj\u0105cych efektywno\u015b\u0107 energetyczn\u0105 Nabyte  prawa  maj\u0105tkowe  do  energii  i  \u015bwiadectwa  po\u015bwiadczaj\u0105ce  efektywno\u015b\u0107  energetyczn\u0105  ujmuje  si\u0119  w  Sprawozdaniu z sytuacji finansowej jako towary i na dzie\u0144 nabycia wycenia si\u0119 wg ceny nabycia, kt\u00f3ra odpowiada: - warto\u015bci \u015bwiadectwa pochodzenia (na podstawie aktualnej ceny rynkowej), lub - wysoko\u015bci wynegocjowanej ceny umownej w przypadku zakupu tych praw w transakcjach gie\u0142dowych pozasesyjnych. Na  koniec okresu  sprawozdawczego prawa  maj\u0105tkowe  do  energii  i  \u015bwiadectwa po\u015bwiadczaj\u0105ce efektywno\u015b\u0107  energetyczn\u0105 wycenia si\u0119 w cenie nabycia pomniejszonej o odpisy z tytu\u0142u utraty warto\u015bci, jednak nie wy\u017cszej ni\u017c cena sprzeda\u017cy netto.  Ujmowanie  otrzymanych  nieodp\u0142atnie  praw  maj\u0105tkowych  do  energii  i  \u015bwiadectw  po\u015bwiadczaj\u0105cych  efektywno\u015b\u0107 energetyczn\u0105 Otrzymane  nieodp\u0142atnie,  przyznane  przez  Prezesa  URE,  \u015bwiadectwa  pochodzenia  energii  ze  \u017ar\u00f3de\u0142  odnawialnych  oraz \u015bwiadectwa  wynikaj\u0105ce  z  ustawy  o  efektywno\u015bci  energetycznej ujmuje  si\u0119  jako  towary,  natomiast  nieodp\u0142atne otrzymanie traktuje si\u0119 jako dotacje niepieni\u0119\u017cne i wycenia na moment pocz\u0105tkowego uj\u0119cia w warto\u015bci godziwej.  Dotacj\u0119 wynikaj\u0105c\u0105 z otrzymanych nieodp\u0142atnie praw maj\u0105tkowych do energii kolorowej ujmuje si\u0119 w Sprawozdaniu z wyniku, na zmniejszenie koszt\u00f3w wytworzenia energii ze \u017ar\u00f3de\u0142 odnawialnych  w momencie pocz\u0105tkowego uj\u0119cia. Pocz\u0105tkowe uj\u0119cie w ksi\u0119gach rachunkowych praw maj\u0105tkowych wynikaj\u0105cych ze \u015bwiadectw pochodzenia energii ze \u017ar\u00f3de\u0142 odnawialnych  nast\u0119puje  na  dzie\u0144  wyprodukowania  energii  w  danym  \u017ar\u00f3dle,  poniewa\u017c  prawo  producenta  ww.  energii do otrzymania praw maj\u0105tkowych wynikaj\u0105cych ze \u015bwiadectw pochodzenia powstaje w momencie wyprodukowania energii w danym \u017ar\u00f3dle.  Dotacj\u0119  wynikaj\u0105c\u0105  z  otrzymanych  nieodp\u0142atnie  \u015bwiadectw  po\u015bwiadczaj\u0105cych  efektywno\u015b\u0107  energetyczn\u0105  ujmuje  si\u0119,  jako dotacj\u0119  do  aktyw\u00f3w,  na  rozliczeniach  mi\u0119dzyokresowych  przychod\u00f3w,  a  nast\u0119pnie  rozlicza  systematycznie  do  wyniku  finansowego  w  pozosta\u0142e  przychody  operacyjne,  w  \u015blad  za  amortyzacj\u0105  \u015brodk\u00f3w  trwa\u0142ych,  kt\u00f3rych  nabycie/wytworzenie spowodowa\u0142o powstanie efektywno\u015bci energetycznej, za kt\u00f3r\u0105 Grupa otrzyma\u0142a \u015bwiadectwa. Pocz\u0105tkowe  uj\u0119cie  w  ksi\u0119gach  rachunkowych  praw  maj\u0105tkowych  wynikaj\u0105cych  ze  \u015bwiadectw  pochodzenia  wynikaj\u0105cych z ustawy o efektywno\u015bci energetycznej nast\u0119puje na moment ich otrzymania. Na  koniec  okresu  sprawozdawczego  uj\u0119te  nieodp\u0142atne  prawa  maj\u0105tkowe  do  energii  i  \u015bwiadectwa  po\u015bwiadczaj\u0105ce efektywno\u015b\u0107  energetyczn\u0105  podlegaj\u0105  wycenie  wg  warto\u015bci  pocz\u0105tkowej  pomniejszonej  o  odpisy  z  tytu\u0142u  utraty  warto\u015bci, jednak w wysoko\u015bci nie wy\u017cszej ni\u017c cena sprzeda\u017cy netto.  Ujmowanie  przychodu  i  rozchodu  praw  maj\u0105tkowych  do  energii  i  \u015bwiadectw  po\u015bwiadczaj\u0105cych  efektywno\u015b\u0107 energetyczn\u0105  Wyceny rozchodu praw maj\u0105tkowych do energii i \u015bwiadectw efektywno\u015bci energetycznej dokonuje si\u0119 metod\u0105 FIFO. Rozch\u00f3d spowodowany zbyciem (sprzeda\u017c\u0105) odnoszony jest do wyniku finansowego i ujmowany, jako warto\u015b\u0107 sprzedanych towar\u00f3w. Przych\u00f3d  ze  sprzeda\u017cy  praw  maj\u0105tkowych  do  energii  i  \u015bwiadectw  efektywno\u015bci  energetycznej  ujmuje  si\u0119  w  wyniku finansowym, jako przych\u00f3d ze sprzeda\u017cy towar\u00f3w. Niedob\u00f3r praw maj\u0105tkowych do energii i \u015bwiadectw po\u015bwiadczaj\u0105cych efektywno\u015b\u0107 energetyczn\u0105 uzupe\u0142nia si\u0119 poprzez ich zakup b\u0105d\u017a poprzez uiszczenie op\u0142aty zast\u0119pczej. Ewentualne niewykonanie obowi\u0105zkowego umorzenia praw maj\u0105tkowych wynikaj\u0105cych  ze  \u015bwiadectw  pochodzenia  energii  z  odnawialnych  \u017ar\u00f3de\u0142  energii  lub  efektywno\u015bci  energetycznej,  b\u0105d\u017a  nie uiszczenie op\u0142aty zast\u0119pczej wi\u0105\u017ce si\u0119 z konieczno\u015bci\u0105 poniesienia przez przedsi\u0119biorc\u0119 kary finansowej. Kwot\u0119 poniesion\u0105 z tytu\u0142u kary ujmuje si\u0119 w pozosta\u0142ych kosztach operacyjnych. Rezerwa  na koszty  wype\u0142nienia  obowi\u0105zku  przed\u0142o\u017cenia do  umorzenia  praw  maj\u0105tkowych do  energii  i  \u015bwiadectw efektywno\u015bci energetycznej W zwi\u0105zku z obowi\u0105zkiem przed\u0142o\u017cenia praw maj\u0105tkowych do energii i \u015bwiadectw efektywno\u015bci energetycznej do umorzenia, jednostki Grupy tworz\u0105 rezerw\u0119 w ramach rozlicze\u0144 mi\u0119dzyokresowych biernych koszt\u00f3w.  Grupa tworzy rezerw\u0119: -  w  ci\u0119\u017car  warto\u015bci  (kosztu  nabycia)  sprzedanych  towar\u00f3w  w  zakresie,  w  jakim  obowi\u0105zek  przed\u0142o\u017cenia  praw  i  \u015bwiadectw efektywno\u015bci energetycznej do umorzenia dotyczy energii elektrycznej kupionej i odsprzedanej do odbiorcy ko\u0144cowego,  - w ci\u0119\u017car koszt\u00f3w wytworzenia produkt\u00f3w w zakresie, w jakim obowi\u0105zek przed\u0142o\u017cenia praw do umorzenia dotyczy energii elektrycznej kupionej i zu\u017cytej na w\u0142asne potrzeby przedsi\u0119biorcy, oraz  - w ci\u0119\u017car kosztu wytworzenia sprzedanej energii w zakresie, w jakim obowi\u0105zek przed\u0142o\u017cenia praw do umorzenia dotyczy energii elektrycznej wyprodukowanej przez przedsi\u0119biorc\u0119 i sprzedanej do odbiorcy ko\u0144cowego. Rezerw\u0119  wycenia  si\u0119  w  wysoko\u015bci  warto\u015bci  bilansowej  posiadanych  praw  maj\u0105tkowych  do  energii  lub  \u015bwiadectw po\u015bwiadczaj\u0105cych  efektywno\u015b\u0107  energetyczn\u0105  oraz,  w  przypadku  ich  niedoboru,  w  warto\u015bci  rynkowej  praw  maj\u0105tkowych (\u015bwiadectw) na dzie\u0144 utworzenia rezerwy lub w wysoko\u015bci kwoty op\u0142aty zast\u0119pczej odpowiadaj\u0105cej ilo\u015bci sprzedanej energii, w zale\u017cno\u015bci od tego, kt\u00f3ra z tych warto\u015bci jest ni\u017csza. Rozliczenie kwoty rezerwy oraz umorzenie praw maj\u0105tkowych nast\u0119puje na dzie\u0144 umorzenia tych praw przez Prezesa URE. Uj\u0119cie praw maj\u0105tkowych do energii kolorowej i bia\u0142ych certyfikat\u00f3w Pozycja sprawozdania z sytuacji finansowej Stan na 31.12.2023 Stan na 31.12.2022 ilo\u015b\u0107 (MWh)/TOE warto\u015b\u0107 ilo\u015b\u0107 (MWh)/TOE warto\u015b\u0107 Zapasy - towary, z tego: 40 82 zielone prawa maj\u0105tkowe 267 850 32 394 269 72 niebieskie prawa maj\u0105tkowe  7 790 2 10 576 3 bia\u0142e certyfikaty  2 851 6 3 241 7 Rozliczenie mi\u0119dzyokresowe bierne, z tego: 43 91 rezerwa na umorzenie zielonych praw maj\u0105tkowych (MWh) 267 268 32 431 996 80 rezerwa na umorzenie niebieskich praw maj\u0105tkowych (WWh) 11 136 3 11 676 3 rezerwa na umorzenie  bia\u0142ych certyfikat\u00f3w (TOE) 4 235 8 4 126 8 Pozycja sprawozdania z wyniku od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Wynik finansowy (bez uwzgl\u0119dnienia efektu podatkowego), z tego: 43 94 Koszt wytworzenia sprzedanych produkt\u00f3w 38 86 Koszt nabycia sprzedanych towar\u00f3w 3 6 Pozosta\u0142e przychody operacyjne 2 2 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "Zasady rachunkowo\u015bci Wa\u017cne oszacowania, za\u0142o\u017cenia i os\u0105dy  Grupa dokonuje wyceny zapas\u00f3w wed\u0142ug ceny nabycia lub kosztu wytworzenia  nie  wy\u017cszych  ni\u017c  cena  sprzeda\u017cy  pomniejszona o koszty  doko\u0144czenia  produkcji  i  doprowadzenia  sprzeda\u017cy do skutku.  Ewentualna  r\u00f3\u017cnica  warto\u015bci  dotycz\u0105ca  wytworzonych  wyrob\u00f3w, stanowi  odpis  aktualizuj\u0105cy  i  jest  ujmowana  w  koszcie wytworzenia sprzedanych produkt\u00f3w. Sta\u0142e  po\u015brednie  koszty  produkcji  przypisuje  si\u0119  przyjmuj\u0105c normalny poziom wykorzystania zdolno\u015bci produkcyjnych. Wyceny  bilansowej  rozchodu  sk\u0142adnika  zapas\u00f3w  dokonuje  si\u0119 wed\u0142ug  \u015bredniej  wa\u017conej  ceny  nabycia  oraz  \u015bredniowa\u017conego rzeczywistego kosztu wytworzenia. Jako zapasy Grupa klasyfikuje r\u00f3wnie\u017c awaryjne cz\u0119\u015bci zamienne, kt\u00f3re  nie  spe\u0142niaj\u0105  kryteri\u00f3w  ujmowania  jako  rzeczowe  aktywa trwa\u0142e  zgodnie  z  MSR  16  par.  7  oraz  zgodnie  z  zasadami kapitalizacji  istotnych  cz\u0119\u015bci  sk\u0142adowych  przyj\u0119tych  w  zasadach rachunkowo\u015bci  Jednostki  Dominuj\u0105cej,  w  kt\u00f3rych  okre\u015blono warto\u015bciowy  pr\u00f3g  na  poziomie  co  najmniej  300  tys.  PLN,  dla kt\u00f3rych to cz\u0119\u015bci zamiennych przeprowadza si\u0119 analiz\u0119 pod k\u0105tem spe\u0142nienia  kryteri\u00f3w  kapitalizacji  z  MSR  16.  W  zwi\u0105zku z powy\u017cszym, jako zapas  ujmowane s\u0105  w szczeg\u00f3lno\u015bci  awaryjne cz\u0119\u015bci  zamienne,  kt\u00f3rych  warto\u015b\u0107  jest  nieistotna  b\u0105d\u017a  nie podlegaj\u0105  one  wymianom  w  regularnych  odst\u0119pach  czasu,  lub kt\u00f3re, po ich zamontowaniu, w zwi\u0105zku z awari\u0105 cz\u0119\u015bci zamiennej w  sk\u0142adniku  rzeczowych  aktyw\u00f3w  trwa\u0142ych,  nie  przyczyni\u0105  si\u0119 do uzyskania  wi\u0119kszych  korzy\u015bci  ekonomicznych  z  dalszego u\u017cytkowania  tego  sk\u0142adnika,  od  tych  kt\u00f3re  by\u0142y  za\u0142o\u017cone w momencie  pocz\u0105tkowego  uj\u0119cia  sk\u0142adnika  i  oddania do u\u017cytkowania. Koszty takich awaryjnych cz\u0119\u015bci zamiennych, jako koszty  bie\u017c\u0105cego  utrzymania  aktyw\u00f3w,  ujmowane  s\u0105  w  wyniku w momencie ich zu\u017cycia. W  skonsolidowanym  sprawozdaniu  finansowym ilo\u015b\u0107  zapas\u00f3w  Grupy  Kapita\u0142owej  KGHM INTERNATIONAL LTD.  powstaj\u0105cych  w  procesie \u0142ugowania,  jest  okre\u015blana  w oparciu  o szacowany odzysk  metalu  z  rudy.  Natura  procesu wyp\u0142ukiwania  miedzi  z  rudy  ogranicza  precyzyjne monitorowanie  poziomu  zapas\u00f3w  powstaj\u0105cych w wyniku  tego  procesu.  W  kolejnych  okresach sprawozdawczych,  dokonuje  si\u0119  korekty szacowanego  w  danym  okresie  sprawozdawczym odzysku  miedzi  z  \u0142ugowanej  rudy  do  poziomu produkcji osi\u0105gni\u0119tej w kolejnym okresie. Na  dzie\u0144  31  grudnia  2023  r.  warto\u015b\u0107  zapas\u00f3w ustalona  prowizorycznie  wynios\u0142a  25  mln  PLN (na 31 grudnia 2022 r. 38 mln PLN). Grupa  dokonuje  wyceny  zapas\u00f3w  na  poziomie kosztu  wytworzenia,  nie  wy\u017cszym  jednak  od warto\u015bci  netto  mo\u017cliwej  do  uzyskania.  Cen\u0119 sprzeda\u017cy  netto  dla  miedzi  na  dzie\u0144  ko\u0144cz\u0105cy okres  sprawozdawczy  Grupa  ustala  na  podstawie notowa\u0144 cen metalu wg krzywej terminowej z LME (Londy\u0144skiej Gie\u0142dy Metali)  ustalonej dla  miesi\u0119cy, w  kt\u00f3rych  b\u0119dzie  nast\u0119powa\u0142a  sprzeda\u017c  zapas\u00f3w miedzi.  Zasady rachunkowo\u015bci Prawa  maj\u0105tkowe  do  energii  s\u0105  to  \u015bwiadectwa  pochodzenia  energii  elektrycznej,  potwierdzaj\u0105ce  wytworzenie  energii elektrycznej w odnawialnych \u017ar\u00f3d\u0142ach energii (OZE). Wyprodukowanie energii w odnawialnych \u017ar\u00f3d\u0142ach energii potwierdzaj\u0105 tzw. zielone, niebieskie oraz fioletowe prawa maj\u0105tkowe do energii. \u015awiadectwa efektywno\u015bci energetycznej, tzw. bia\u0142e certyfikaty, s\u0105 to certyfikaty potwierdzaj\u0105ce roszczenia uczestnik\u00f3w rynku w zwi\u0105zku z deklaracjami uzyskania oszcz\u0119dno\u015bci energetycznej w efekcie zastosowania przez nich \u015brodk\u00f3w lub wdro\u017cenia przedsi\u0119wzi\u0119\u0107 s\u0142u\u017c\u0105cych poprawie efektywno\u015bci energetycznej.  Ujmowanie nabytych praw maj\u0105tkowych do energii i \u015bwiadectw po\u015bwiadczaj\u0105cych efektywno\u015b\u0107 energetyczn\u0105 Nabyte  prawa  maj\u0105tkowe  do  energii  i  \u015bwiadectwa  po\u015bwiadczaj\u0105ce  efektywno\u015b\u0107  energetyczn\u0105  ujmuje  si\u0119  w  Sprawozdaniu z sytuacji finansowej jako towary i na dzie\u0144 nabycia wycenia si\u0119 wg ceny nabycia, kt\u00f3ra odpowiada: - warto\u015bci \u015bwiadectwa pochodzenia (na podstawie aktualnej ceny rynkowej), lub - wysoko\u015bci wynegocjowanej ceny umownej w przypadku zakupu tych praw w transakcjach gie\u0142dowych pozasesyjnych. Na  koniec okresu  sprawozdawczego prawa  maj\u0105tkowe  do  energii  i  \u015bwiadectwa po\u015bwiadczaj\u0105ce efektywno\u015b\u0107  energetyczn\u0105 wycenia si\u0119 w cenie nabycia pomniejszonej o odpisy z tytu\u0142u utraty warto\u015bci, jednak nie wy\u017cszej ni\u017c cena sprzeda\u017cy netto.  Ujmowanie  otrzymanych  nieodp\u0142atnie  praw  maj\u0105tkowych  do  energii  i  \u015bwiadectw  po\u015bwiadczaj\u0105cych  efektywno\u015b\u0107 energetyczn\u0105 Otrzymane  nieodp\u0142atnie,  przyznane  przez  Prezesa  URE,  \u015bwiadectwa  pochodzenia  energii  ze  \u017ar\u00f3de\u0142  odnawialnych  oraz \u015bwiadectwa  wynikaj\u0105ce  z  ustawy  o  efektywno\u015bci  energetycznej ujmuje  si\u0119  jako  towary,  natomiast  nieodp\u0142atne otrzymanie traktuje si\u0119 jako dotacje niepieni\u0119\u017cne i wycenia na moment pocz\u0105tkowego uj\u0119cia w warto\u015bci godziwej.  Dotacj\u0119 wynikaj\u0105c\u0105 z otrzymanych nieodp\u0142atnie praw maj\u0105tkowych do energii kolorowej ujmuje si\u0119 w Sprawozdaniu z wyniku, na zmniejszenie koszt\u00f3w wytworzenia energii ze \u017ar\u00f3de\u0142 odnawialnych  w momencie pocz\u0105tkowego uj\u0119cia. Pocz\u0105tkowe uj\u0119cie w ksi\u0119gach rachunkowych praw maj\u0105tkowych wynikaj\u0105cych ze \u015bwiadectw pochodzenia energii ze \u017ar\u00f3de\u0142 odnawialnych  nast\u0119puje  na  dzie\u0144  wyprodukowania  energii  w  danym  \u017ar\u00f3dle,  poniewa\u017c  prawo  producenta  ww.  energii do otrzymania praw maj\u0105tkowych wynikaj\u0105cych ze \u015bwiadectw pochodzenia powstaje w momencie wyprodukowania energii w danym \u017ar\u00f3dle.  Dotacj\u0119  wynikaj\u0105c\u0105  z  otrzymanych  nieodp\u0142atnie  \u015bwiadectw  po\u015bwiadczaj\u0105cych  efektywno\u015b\u0107  energetyczn\u0105  ujmuje  si\u0119,  jako dotacj\u0119  do  aktyw\u00f3w,  na  rozliczeniach  mi\u0119dzyokresowych  przychod\u00f3w,  a  nast\u0119pnie  rozlicza  systematycznie  do  wyniku finansowego  w  pozosta\u0142e  przychody  operacyjne,  w  \u015blad  za  amortyzacj\u0105  \u015brodk\u00f3w  trwa\u0142ych,  kt\u00f3rych  nabycie/wytworzenie spowodowa\u0142o powstanie efektywno\u015bci energetycznej, za kt\u00f3r\u0105 Grupa otrzyma\u0142a \u015bwiadectwa. Pocz\u0105tkowe  uj\u0119cie  w  ksi\u0119gach  rachunkowych  praw  maj\u0105tkowych  wynikaj\u0105cych  ze  \u015bwiadectw  pochodzenia  wynikaj\u0105cych z ustawy o efektywno\u015bci energetycznej nast\u0119puje na moment ich otrzymania. Na  koniec  okresu  sprawozdawczego  uj\u0119te  nieodp\u0142atne  prawa  maj\u0105tkowe  do  energii  i  \u015bwiadectwa  po\u015bwiadczaj\u0105ce efektywno\u015b\u0107  energetyczn\u0105  podlegaj\u0105  wycenie  wg  warto\u015bci  pocz\u0105tkowej  pomniejszonej  o  odpisy  z  tytu\u0142u  utraty  warto\u015bci, jednak w wysoko\u015bci nie wy\u017cszej ni\u017c cena sprzeda\u017cy netto.  Ujmowanie  przychodu  i  rozchodu  praw  maj\u0105tkowych  do  energii  i  \u015bwiadectw  po\u015bwiadczaj\u0105cych  efektywno\u015b\u0107 energetyczn\u0105  Wyceny rozchodu praw maj\u0105tkowych do energii i \u015bwiadectw efektywno\u015bci energetycznej dokonuje si\u0119 metod\u0105 FIFO. Rozch\u00f3d spowodowany zbyciem (sprzeda\u017c\u0105) odnoszony jest do wyniku finansowego i ujmowany, jako warto\u015b\u0107 sprzedanych towar\u00f3w. Przych\u00f3d  ze  sprzeda\u017cy  praw  maj\u0105tkowych  do  energii  i  \u015bwiadectw  efektywno\u015bci  energetycznej  ujmuje  si\u0119  w  wyniku finansowym, jako przych\u00f3d ze sprzeda\u017cy towar\u00f3w. Niedob\u00f3r praw maj\u0105tkowych do energii i \u015bwiadectw po\u015bwiadczaj\u0105cych efektywno\u015b\u0107 energetyczn\u0105 uzupe\u0142nia si\u0119 poprzez ich zakup b\u0105d\u017a poprzez uiszczenie op\u0142aty zast\u0119pczej. Ewentualne niewykonanie obowi\u0105zkowego umorzenia praw maj\u0105tkowych wynikaj\u0105cych  ze  \u015bwiadectw  pochodzenia  energii  z  odnawialnych  \u017ar\u00f3de\u0142  energii  lub  efektywno\u015bci  energetycznej,  b\u0105d\u017a  nie uiszczenie op\u0142aty zast\u0119pczej wi\u0105\u017ce si\u0119 z konieczno\u015bci\u0105 poniesienia przez przedsi\u0119biorc\u0119 kary finansowej. Kwot\u0119 poniesion\u0105 z tytu\u0142u kary ujmuje si\u0119 w pozosta\u0142ych kosztach operacyjnych. Rezerwa  na koszty  wype\u0142nienia  obowi\u0105zku  przed\u0142o\u017cenia do  umorzenia  praw  maj\u0105tkowych do  energii  i  \u015bwiadectw efektywno\u015bci energetycznej W zwi\u0105zku z obowi\u0105zkiem przed\u0142o\u017cenia praw maj\u0105tkowych do energii i \u015bwiadectw efektywno\u015bci energetycznej do umorzenia, jednostki Grupy tworz\u0105 rezerw\u0119 w ramach rozlicze\u0144 mi\u0119dzyokresowych biernych koszt\u00f3w.  Grupa tworzy rezerw\u0119: -  w  ci\u0119\u017car  warto\u015bci  (kosztu  nabycia)  sprzedanych  towar\u00f3w  w  zakresie,  w  jakim  obowi\u0105zek  przed\u0142o\u017cenia  praw  i  \u015bwiadectw efektywno\u015bci energetycznej do umorzenia dotyczy energii elektrycznej kupionej i odsprzedanej do odbiorcy ko\u0144cowego,  - w ci\u0119\u017car koszt\u00f3w wytworzenia produkt\u00f3w w zakresie, w jakim obowi\u0105zek przed\u0142o\u017cenia praw do umorzenia dotyczy energii elektrycznej kupionej i zu\u017cytej na w\u0142asne potrzeby przedsi\u0119biorcy, oraz  - w ci\u0119\u017car kosztu wytworzenia sprzedanej energii w zakresie, w jakim obowi\u0105zek przed\u0142o\u017cenia praw do umorzenia dotyczy energii elektrycznej wyprodukowanej przez przedsi\u0119biorc\u0119 i sprzedanej do odbiorcy ko\u0144cowego. Rezerw\u0119  wycenia  si\u0119  w  wysoko\u015bci  warto\u015bci  bilansowej  posiadanych  praw  maj\u0105tkowych  do  energii  lub  \u015bwiadectw po\u015bwiadczaj\u0105cych  efektywno\u015b\u0107  energetyczn\u0105  oraz,  w  przypadku  ich  niedoboru,  w  warto\u015bci  rynkowej  praw  maj\u0105tkowych (\u015bwiadectw) na dzie\u0144 utworzenia rezerwy lub w wysoko\u015bci kwoty op\u0142aty zast\u0119pczej odpowiadaj\u0105cej ilo\u015bci sprzedanej energii, w zale\u017cno\u015bci od tego, kt\u00f3ra z tych warto\u015bci jest ni\u017csza. Rozliczenie kwoty rezerwy oraz umorzenie praw maj\u0105tkowych nast\u0119puje na dzie\u0144 umorzenia tych praw przez Prezesa URE. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "Nota 10.3 Zobowi<span class=\"_ _4\"></span>\u0105zania w<span class=\"_ _4\"></span>obec d<span class=\"_ _4\"></span>ostawc\u00f3w <span class=\"ff1\">i podobne<span class=\"_ _4\"></span> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Zobowi\u0105zania w<span class=\"_ _4\"></span>obec dostawc\u00f3w <span class=\"ff2\">i podobne </span>ujmuje si\u0119 pocz\u0105<span class=\"_ _4\"></span>tkow<span class=\"_ _4\"></span>o w warto\u015bci godziwej pomni<span class=\"_ _4\"></span>ejszonej o koszty transa<span class=\"_ _4\"></span>kcyjne<span class=\"ff2\"> </span>i <span class=\"ff3\">wycenia si\u0119 na <span class=\"_ _4\"></span>dzie\u0144 ko\u0144cz\u0105<span class=\"_ _4\"></span>cy okr<span class=\"_ _4\"></span>es sprawozdawcz<span class=\"_ _4\"></span>y w<span class=\"ff2\"> </span>warto\u015bci zam<span class=\"_ _4\"></span>or<span class=\"ff2\">tyzowaneg<span class=\"_ _4\"></span>o kosztu. </span></span>Naliczone <span class=\"_ _d\"> </span>odsetki <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>tytu\u0142u <span class=\"_ _13\"> </span>dokonania<span class=\"_ _4\"></span> <span class=\"_ _13\"> </span>sp\u0142aty <span class=\"_ _13\"> </span>zobowi\u0105za<span class=\"_ _4\"></span>\u0144 <span class=\"_ _d\"> </span>w <span class=\"_ _13\"> </span>te<span class=\"_ _3\"></span>rmini<span class=\"_ _4\"></span>e <span class=\"_ _13\"> </span>p\u00f3\u017aniejszym, <span class=\"_ _d\"> </span>w <span class=\"_ _13\"> </span>szczeg\u00f3lno\u015bci <span class=\"_ _d\"> </span>przekazanych do<span class=\"ls0\"> <span class=\"ff3\">faktoringu d\u0142u\u017cn<span class=\"_ _4\"></span>ego, ujm<span class=\"_ _4\"></span>owane s\u0105 w <span class=\"_ _4\"></span>wyniku okresu <span class=\"_ _4\"></span>w<span class=\"ff2\"> pozycji koszt<span class=\"_ _4\"></span>y finansow<span class=\"_ _4\"></span>e. </span></span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Zobowi\u0105zania <span class=\"_ _11\"> </span>wobec <span class=\"_ _15\"> </span>dostawc\u00f3w <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>podobne <span class=\"_ _15\"> </span>prezentowan<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>w <span class=\"_ _11\"> </span>sprawozdaniu <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>sytuacji <span class=\"_ _11\"> </span>finansowej <span class=\"_ _15\"> </span>zawieraj\u0105 <span class=\"_ _11\"> </span>r\u00f3wnie\u017c zobowi\u0105zania ha<span class=\"_ _4\"></span>ndlowe przekaz<span class=\"_ _6\"></span>ane do faktoringu d\u0142u\u017cneg<span class=\"_ _4\"></span>o, kt\u00f3re mieszcz\u0105 <span class=\"_ _4\"></span>si\u0119 w ka<span class=\"_ _4\"></span>tegorii \u201epod<span class=\"_ _4\"></span>obne\u201d. <span class=\"ff2\"> </span>Ponadto <span class=\"_ _12\"> </span>pozycja <span class=\"_ _2\"> </span>\u201ezobowi\u0105zania <span class=\"_ _2\"> </span>podo<span class=\"_ _3\"></span>bne\u201d<span class=\"_ _4\"></span>  obe<span class=\"_ _4\"></span>jmuje  tak\u017c<span class=\"_ _4\"></span>e  zob<span class=\"_ _4\"></span>owi\u0105zania <span class=\"_ _2\"> </span>handlowe  wewn\u0105<span class=\"_ _4\"></span>trzgrupowe <span class=\"_ _2\"> </span>przekazane <span class=\"_ _2\"> </span>przez<span class=\"_ _3\"></span> d\u0142u\u017cnika <span class=\"_ _14\"> </span>do <span class=\"_ _c\"> </span>faktora, <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>odniesieniu <span class=\"_ _c\"> </span>do <span class=\"_ _14\"> </span>kt\u00f3rych <span class=\"_ _c\"> </span>wierzyciel <span class=\"_ _14\"> </span>otrzyma\u0142 <span class=\"_ _14\"> </span>p\u0142atno\u015b\u0107 <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _14\"> </span>faktora. <span class=\"_ _14\"> </span>W<span class=\"_ _3\"></span><span class=\"ff2\"> momencie <span class=\"_ _14\"> </span>przekazania </span>zobowi\u0105zania <span class=\"_ _11\"> </span>do <span class=\"_ _15\"> </span>fakt<span class=\"_ _4\"></span>oringu <span class=\"_ _15\"> </span>d\u0142<span class=\"_ _4\"></span>u\u017cnego <span class=\"_ _11\"> </span>Jednostka <span class=\"_ _11\"> </span>Dominuj\u0105ca <span class=\"_ _11\"> </span>ujmuje <span class=\"_ _15\"> </span>zobowi\u0105zanie <span class=\"_ _11\"> </span>wobec <span class=\"_ _11\"> </span>fak<span class=\"_ _3\"></span>tora, <span class=\"_ _11\"> </span>kt\u00f3ry <span class=\"_ _15\"> </span> <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>zwi\u0105zku z <span class=\"ff3\">dokonaniem <span class=\"_ _1f\"> </span>subrogacji <span class=\"_ _1f\"> </span>ustawow<span class=\"_ _4\"></span>ej <span class=\"_ _1f\"> </span>wierzytelno\u015bci <span class=\"_ _1d\"> </span>z <span class=\"_ _1f\"> </span>prawnego <span class=\"_ _1f\"> </span>punktu <span class=\"_ _1f\"> </span>widzenia <span class=\"_ _1f\"> </span>przejmuje <span class=\"_ _1f\"> </span>prawa <span class=\"_ _1f\"> </span>i <span class=\"_ _1d\"> </span>obowi\u0105zki </span>charakterystycz<span class=\"_ _4\"></span>ne dla wierzyt<span class=\"_ _4\"></span>elno\u015bci handl<span class=\"_ _4\"></span>owych.<span class=\"ff2\"> </span>Faktoring  d\u0142u\u017cny  nie  jest  bezp<span class=\"_ _4\"></span>o\u015brednio  uregul<span class=\"_ _4\"></span>owany  w  MSSF  i  w  zwi\u0105zku  z  niejedno<span class=\"_ _3\"></span><span class=\"ff2\">znaczn<span class=\"_ _4\"></span>ym  charakterem  transakcji<span class=\"_ _4\"></span> </span>niezb\u0119dne <span class=\"_ _3\"></span>by\u0142o <span class=\"_ _f\"></span>dokonanie <span class=\"_ _f\"></span>przez <span class=\"_ _3\"></span>Jednostk\u0119 <span class=\"_ _f\"></span>Dominuj\u0105c\u0105 <span class=\"_ _f\"></span>istotnego <span class=\"_ _3\"></span>os\u0105du <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>zakresie <span class=\"_ _f\"></span>prezentacji <span class=\"_ _3\"></span>sald <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>ddany<span class=\"_ _4\"></span>ch do faktoringu <span class=\"_ _4\"></span>w sprawozdaniu z<span class=\"_ _4\"></span> sytuacji finans<span class=\"_ _4\"></span>owej oraz prezen<span class=\"_ _4\"></span>tacji tra<span class=\"_ _4\"></span>nsakcji w s<span class=\"ff3\">prawozdan<span class=\"_ _4\"></span>iu z pr<span class=\"_ _4\"></span>zep\u0142yw\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych. <span class=\"ff2\"> </span></span>W <span class=\"_ _0\"></span>ocenie <span class=\"_ _1\"> </span>Jednostki <span class=\"_ _0\"></span>Dominuj\u0105cej<span class=\"_ _4\"></span>, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>ustalenie<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ww. <span class=\"_ _0\"> </span>prezentacji <span class=\"_ _0\"></span>salda <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"> </span>handlowych <span class=\"_ _0\"></span>przekazanych <span class=\"_ _0\"></span>do <span class=\"_ _0\"> </span>f<span class=\"_ _3\"></span>ak<span class=\"_ _4\"></span>toringu d\u0142u\u017cnego <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>\u201eZobowi\u0105zania <span class=\"_ _2\"> </span>wobec <span class=\"_ _2\"> </span>dostawc\u00f3w <span class=\"_ _2\"> </span>i  p<span class=\"_ _4\"></span>odobne\u201d <span class=\"_ _2\"> </span> <span class=\"_ _2\"> </span>(przypisania <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>kategorii <span class=\"_ _2\"> </span>\u201epodobne\u201d) <span class=\"_ _2\"> </span>razem <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>pozosta\u0142ymi zobowi\u0105zaniami<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">handlowymi, <span class=\"_ _4\"></span>a nie jako z<span class=\"_ _4\"></span>obowi\u0105zania <span class=\"_ _4\"></span>z tytu\u0142u zad\u0142u\u017cenia,<span class=\"_ _4\"></span>  kluczowy <span class=\"_ _4\"></span>wp\u0142yw mia\u0142<span class=\"_ _4\"></span>y poni\u017csze a<span class=\"_ _4\"></span>spekty:<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">z <span class=\"_ _3\"></span>prawnego <span class=\"_ _3\"></span>punktu <span class=\"_ _3\"></span>widzen<span class=\"_ _4\"></span>ia <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>momencie obj\u0119cia <span class=\"_ _3\"></span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>faktoringiem d\u0142u\u017cnym <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>drodze subrogacji <span class=\"_ _3\"></span>nast\u0119puj<span class=\"_ _4\"></span>e </span></span>przeniesienie <span class=\"_ _2\"> </span>praw  i <span class=\"_ _2\"> </span>obo<span class=\"_ _3\"></span>wi\u0105zk\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _12\"> </span>wynikaj\u0105cych <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>zobowi\u0105za\u0144,  a <span class=\"_ _2\"> </span>nie  ich <span class=\"_ _2\"> </span>wyg<span class=\"_ _3\"></span>a\u015bni\u0119cie <span class=\"_ _2\"> </span>i  ustanowieni<span class=\"_ _4\"></span>e  nowy<span class=\"_ _4\"></span>ch  pr<span class=\"_ _4\"></span>aw i <span class=\"ff3\">obowi\u0105zk\u00f3w w<span class=\"_ _4\"></span>obec faktora,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">nie<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>ustanawiane <span class=\"_ _0\"></span>dodatkow<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>gwarancje <span class=\"_ _0\"></span>zwi\u0105zane <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>ma <span class=\"_ _0\"></span>miejsca <span class=\"_ _0\"></span>zmiana <span class=\"_ _0\"></span>warunk\u00f3w </span></span>handlowych d<span class=\"_ _4\"></span>otycz\u0105cych ni<span class=\"_ _4\"></span>ewywi\u0105z<span class=\"_ _4\"></span>ania si\u0119 z wa<span class=\"_ _4\"></span>runk\u00f3w umow<span class=\"_ _4\"></span>y i a<span class=\"ff2\">nulowania um<span class=\"_ _4\"></span>owy, </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ce<span class=\"_ _3\"></span>lem <span class=\"_ _c\"> </span>programu <span class=\"_ _d\"> </span>jest <span class=\"_ _d\"> </span>nie<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>tylko <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>prawa<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>p\u0142ynno\u015bci <span class=\"_ _d\"> </span>Jednostki <span class=\"_ _c\"> </span>Do<span class=\"_ _3\"></span>minuj\u0105c<span class=\"_ _4\"></span>ej, <span class=\"_ _d\"> </span>ale <span class=\"_ _d\"> </span>r\u00f3wnie\u017c <span class=\"_ _d\"> </span>wsparcie <span class=\"_ _d\"> </span>dostawc\u00f3w </span></span>w <span class=\"ff3\">pozyskaniu k<span class=\"_ _4\"></span>orzystniejsz<span class=\"_ _4\"></span>ego finansowania,<span class=\"_ _4\"></span> w celu bud<span class=\"_ _4\"></span>owania d\u0142ug<span class=\"_ _4\"></span>otrwa\u0142ych r<span class=\"_ _4\"></span>elacji biznes<span class=\"_ _4\"></span>owych,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>one <span class=\"_ _0\"></span>terminy <span class=\"_ _0\"></span>p\u0142atno\u015bci, <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>wzorzec <span class=\"_ _0\"></span>p\u0142atno\u015bci <span class=\"_ _0\"></span>(w <span class=\"_ _0\"></span>tym <span class=\"_ _0\"></span>dotycz\u0105cy <span class=\"_ _0\"></span>odsetek <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dyskonta) <span class=\"_ _f\"></span>nie <span class=\"_ _1\"> </span>ulegaj\u0105 <span class=\"_ _f\"></span>zmianie </span></span>w <span class=\"ff3\">stosunku do zobowi\u0105za\u0144 hand<span class=\"_ _4\"></span>lowych wobec danego dostawcy,<span class=\"_ _4\"></span> kt\u00f3re nie <span class=\"_ _3\"></span>s\u0105 obj\u0119te faktorin<span class=\"_ _4\"></span>giem d\u0142u\u017cnym. W zwi\u0105zku </span>z <span class=\"ff3\">powy\u017cszym, ja<span class=\"_ _4\"></span>k r\u00f3wnie\u017c uwzgl<span class=\"_ _4\"></span>\u0119dniaj\u0105c ustal<span class=\"_ _4\"></span>one oprocen<span class=\"_ _4\"></span>towani<span class=\"_ _4\"></span>e i dyskonto oraz termin wyd<span class=\"_ _4\"></span>\u0142u\u017conej sp\u0142aty, <span class=\"_ _4\"></span>przep\u0142ywy </span>pieni\u0119\u017cne zwi\u0105za<span class=\"_ _4\"></span>ne z zobowi\u0105z<span class=\"_ _4\"></span>aniem pr<span class=\"_ _4\"></span>zekazanym do <span class=\"_ _4\"></span>faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego nie <span class=\"_ _4\"></span>zmieni\u0105 si\u0119 o wi<span class=\"_ _4\"></span>\u0119cej ni\u017c <span class=\"_ _4\"></span>10%,<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ko<span class=\"_ _3\"></span>szty <span class=\"_ _19\"> </span>zwi\u0105zane <span class=\"_ _11\"> </span>z <span class=\"_ _10\"> </span>fakto<span class=\"_ _3\"></span>ringie<span class=\"_ _4\"></span>m <span class=\"_ _10\"> </span>d\u0142u\u017cnym <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _11\"> </span>ponoszone <span class=\"_ _11\"> </span>zar\u00f3wno <span class=\"_ _10\"> </span>przez <span class=\"_ _10\"> </span>Jednostk\u0119 <span class=\"_ _11\"> </span>Dominu<span class=\"_ _4\"></span>j\u0105c\u0105 <span class=\"_ _10\"> </span>jak <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>dostawc\u00f3w. </span></span>Jedn<span class=\"ff3\">ostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _f\"></span>ponosi <span class=\"_ _0\"></span>koszt <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>dse<span class=\"_ _4\"></span>tkowy <span class=\"_ _0\"></span>wynikaj\u0105cy <span class=\"_ _f\"></span>ze <span class=\"_ _0\"> </span>sp\u0142<span class=\"_ _3\"></span>aty <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wyd\u0142u\u017conym <span class=\"_ _0\"></span>terminie, <span class=\"_ _0\"></span>podczas </span>gdy <span class=\"_ _11\"> </span>dostawcy <span class=\"_ _11\"> </span>ponosz\u0105 <span class=\"_ _11\"> </span>koszt <span class=\"_ _11\"> </span>dyskonta <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>zwi\u0105zku <span class=\"_ _10\"> </span>z <span class=\"_ _15\"> </span>wcze\u015bniejszym <span class=\"_ _11\"> </span>(tj. <span class=\"_ _11\"> </span>przed <span class=\"_ _11\"> </span>up\u0142ywem <span class=\"_ _11\"> </span>terminu <span class=\"_ _11\"> </span>podstawoweg<span class=\"_ _4\"></span>o wynosz\u0105cego s<span class=\"_ _4\"></span>tandardowo 60<span class=\"_ _4\"></span> dni) otrzyma<span class=\"_ _4\"></span>niem p\u0142a<span class=\"_ _4\"></span>tno\u015bci od faktora,<span class=\"_ _4\"></span> <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _0\"></span>wraz <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>oszczeg<span class=\"_ _4\"></span>\u00f3lnymi <span class=\"_ _0\"></span>dostawcami <span class=\"_ _0\"></span>na <span class=\"_ _0\"> </span>mocy<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>zawartych <span class=\"_ _0\"></span>porozumie\u0144 <span class=\"_ _0\"></span>ustala, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _1\"> </span>konkretnie<span class=\"_ _4\"></span> </span></span>faktury b\u0119d\u0105 pr<span class=\"_ _4\"></span>zekazywane d<span class=\"_ _4\"></span>o faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego i <span class=\"_ _4\"></span>jaki b\u0119dzie t<span class=\"_ _4\"></span>ermin wcze\u015bni<span class=\"_ _4\"></span>ejszej sp<span class=\"_ _4\"></span>\u0142aty dostawcy pr<span class=\"_ _4\"></span>zez faktora.<span class=\"ff2\"> </span>Ponadto,  Jedno<span class=\"ff3\">stka  D<span class=\"_ _4\"></span>ominuj\u0105c<span class=\"_ _4\"></span>a  zidentyfik<span class=\"_ _4\"></span>owa\u0142a  charakter<span class=\"_ _4\"></span>ystyki,<span class=\"_ _4\"></span>  kt\u00f3re  wskazuj\u0105  na  char<span class=\"_ _4\"></span>akter<span class=\"_ _4\"></span>  faktoringu  d\u0142u\u017cne<span class=\"_ _4\"></span>go  jako </span>zobowi\u0105zania <span class=\"_ _0\"></span>z<span class=\"ff2\"> </span>tytu\u0142u <span class=\"_ _0\"></span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>(zobowi\u0105zanie <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _0\"> </span>kredytu <span class=\"_ _1\"> </span>udzielonego <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>faktora), <span class=\"_ _0\"></span>jednak\u017ce <span class=\"_ _0\"></span>zosta\u0142y <span class=\"_ _0\"></span>ocenione przez <span class=\"_ _10\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostk\u0119 <span class=\"_ _10\"> </span>Dominuj\u0105c\u0105 <span class=\"_ _11\"> </span>za <span class=\"_ _10\"> </span>niewystarczaj\u0105ce, <span class=\"_ _10\"> </span>aby <span class=\"_ _11\"> </span>uzna\u0107, <span class=\"_ _10\"> </span>\u017ce <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>momencie <span class=\"_ _11\"> </span>przekazania <span class=\"_ _19\"> </span>zobowi\u0105zania <span class=\"_ _11\"> </span>handloweg<span class=\"_ _4\"></span>o do<span class=\"ls0\"> <span class=\"ff3\">faktoringu <span class=\"_ _f\"></span>d\u0142u\u017cnego <span class=\"_ _f\"></span>nast\u0119puje <span class=\"_ _f\"></span>ca\u0142<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>owita <span class=\"_ _f\"></span>zmiana <span class=\"_ _0\"></span>charakt<span class=\"_ _4\"></span>eru <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>handlowego <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>d\u0142u\u017cny, <span class=\"_ _f\"></span>co <span class=\"_ _0\"></span>warunkowa\u0142ob<span class=\"_ _4\"></span>y </span></span>prezentacj\u0119  w  Spraw<span class=\"_ _4\"></span>ozdaniu  z<span class=\"_ _4\"></span>  sytuacji  finan<span class=\"_ _4\"></span>sowej  jako  z<span class=\"_ _4\"></span>obowi\u0105z<span class=\"_ _4\"></span>anie<span class=\"ff2\">  </span>z  tytu\u0142u  finansowania<span class=\"_ _4\"></span>  d\u0142u\u017cneg<span class=\"_ _4\"></span>o  oraz  prezentacj<span class=\"_ _4\"></span>\u0119 w <span class=\"ff3\">Sprawozdaniu z<span class=\"_ _4\"></span> przep\u0142yw<span class=\"_ _4\"></span>\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych w dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci finans<span class=\"_ _4\"></span>owej:<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>orem jest bank i <span class=\"_ _4\"></span>w momenci<span class=\"_ _4\"></span>e dokonania subr<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>gacji <span class=\"_ _4\"></span>przez faktora zm<span class=\"_ _4\"></span>ienia si\u0119 str<span class=\"_ _4\"></span>ona, kt\u00f3ra jes<span class=\"_ _4\"></span>t wierzyciel<span class=\"_ _4\"></span>em,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">w <span class=\"_ _2\"> </span>celu <span class=\"_ _2\"> </span>pozyskania <span class=\"_ _2\"> </span>korzystniejszych <span class=\"_ _1\"> </span>warunk\u00f3w <span class=\"_ _1\"> </span>umowa <span class=\"_ _2\"> </span>faktoringowa <span class=\"_ _1\"> </span>by\u0142a <span class=\"_ _2\"> </span>negocjowana <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>faktorem <span class=\"_ _2\"> </span>przez <span class=\"_ _1\"> </span>Jednostk\u0119 </span></span>Dominuj\u0105c\u0105, a<span class=\"_ _4\"></span> nie bezpo\u015bredni<span class=\"_ _4\"></span>o przez <span class=\"_ _4\"></span>dostawc\u00f3w, <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">t<span class=\"_ _3\"></span>ermin <span class=\"_ _f\"></span>faktycznej <span class=\"_ _f\"></span>sp\u0142aty <span class=\"_ _0\"></span>zobowi\u0105z<span class=\"_ _4\"></span>a\u0144 <span class=\"_ _f\"></span>wobe<span class=\"_ _3\"></span>c <span class=\"_ _f\"></span>dostawc\u00f3w <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _f\"></span>jest <span class=\"_ _0\"></span>d\u0142u\u017cszy <span class=\"_ _f\"></span>(i <span class=\"_ _0\"></span>wy<span class=\"_ _3\"></span><span class=\"ff2\">nosi <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>180 </span></span></span>dni) <span class=\"_ _11\"> </span>od <span class=\"_ _11\"> </span>terminu <span class=\"_ _11\"> </span>sp\u0142aty <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _10\"> </span>wo<span class=\"_ _3\"></span>bec <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>osta\u0142ych <span class=\"_ _10\"> </span>dostawc\u00f3w, <span class=\"_ _11\"> </span>kt\u00f3rych <span class=\"_ _11\"> </span>zobowi\u0105zania <span class=\"_ _10\"> </span>nie <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _11\"> </span>oddawane <span class=\"_ _11\"> </span>do faktoringu (i s<span class=\"_ _4\"></span>tandardowo t<span class=\"_ _4\"></span>ermin ten wyn<span class=\"_ _4\"></span>osi 60 dni),<span class=\"_ _4\"></span>  \u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">g<span class=\"_ _3\"></span>\u0142\u00f3wn<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>koszty <span class=\"_ _1\"> </span>faktoringu <span class=\"_ _1\"> </span>d\u0142u\u017cnego <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>ponoszone <span class=\"_ _1\"> </span>przez <span class=\"_ _2\"> </span>Jednos<span class=\"_ _4\"></span>tk\u0119 <span class=\"_ _1\"> </span>Dominuj\u0105c\u0105, <span class=\"_ _1\"> </span>a <span class=\"_ _2\"> </span>obci\u0105\u017cenie<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _1\"> </span></span>dostawc\u00f3w <span class=\"_ _1\"> </span>wyst\u0119puje </span></span>wy\u0142\u0105cznie <span class=\"_ _3\"></span>w<span class=\"ff2\"> </span>przypadku <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>przez <span class=\"_ _f\"></span>dostawc\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>terminie <span class=\"_ _f\"></span>skr\u00f3conym <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>terminu <span class=\"_ _3\"></span>p\u0142atno\u015bci wynikaj\u0105cego z um<span class=\"_ _4\"></span>owy handlowej, kt\u00f3ry standar<span class=\"_ _4\"></span>dowo wynosi 60 dn<span class=\"_ _4\"></span>i od dnia otrzymania faktury p<span class=\"_ _4\"></span>rzez Sp\u00f3\u0142k\u0119 (upust z<span class=\"_ _4\"></span>a zap\u0142at\u0119 przed termin<span class=\"_ _4\"></span>em 60 <span class=\"_ _4\"></span>dni lub innym,<span class=\"_ _4\"></span> wynikaj\u0105cym z <span class=\"_ _4\"></span>umowy <span class=\"_ _4\"></span>handlowej).<span class=\"ff2\"> </span>W  ramach <span class=\"_ _10\"> </span>analizy  zapis\u00f3w <span class=\"_ _19\"> </span>M<span class=\"_ _3\"></span>SSF  w <span class=\"_ _10\"> </span>kontek\u015bcie  prezentacji  salda  zobowi\u0105za\u0144  handlowych <span class=\"_ _10\"> </span>przekaza<span class=\"_ _4\"></span>nych  do <span class=\"_ _10\"> </span>faktoringu d\u0142u\u017cnego, <span class=\"_ _f\"></span>Jednostka <span class=\"_ _0\"></span>Dominu<span class=\"_ _4\"></span>j\u0105ca <span class=\"_ _f\"></span>przeanalizowa\u0142a <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>opublikowane <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>grudniu <span class=\"_ _0\"></span>2020 <span class=\"_ _0\"></span><span class=\"ff2\">r. <span class=\"_ _0\"></span>przez <span class=\"_ _f\"></span>Komitet <span class=\"_ _f\"></span>ds. <span class=\"_ _0\"></span>Interpretacji </span>Standard\u00f3w (Komi<span class=\"_ _4\"></span>tet) stanowisk<span class=\"_ _4\"></span>o w sprawie prezenta<span class=\"_ _4\"></span>cji transakc<span class=\"_ _4\"></span>ji faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego w spr<span class=\"_ _4\"></span>awozdaniu z <span class=\"_ _4\"></span>sytuacji finansowej<span class=\"_ _4\"></span> oraz <span class=\"_ _15\"> </span>sprawozdaniu<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>pieni\u0119\u017cnych<span class=\"_ _4\"></span>. <span class=\"_ _15\"> </span>Aspekty<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>wskazane <span class=\"_ _11\"> </span>przez <span class=\"_ _15\"> </span>Komitet <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>stanowisku <span class=\"_ _15\"> </span>jak <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>podsu<span class=\"ff2\">mowanie </span>kluczowych <span class=\"_ _f\"></span>wymog\u00f3w <span class=\"_ _f\"></span>zwi\u0105zanych <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>analizowanym <span class=\"_ _f\"></span>zagadnieniem, <span class=\"_ _3\"></span>zdaniem <span class=\"_ _f\"></span>Je<span class=\"_ _3\"></span>dnostki <span class=\"_ _f\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wp\u0142yn\u0119\u0142y <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>wnioski z <span class=\"ff3\">oceny <span class=\"_ _17\"> </span>przeprowadzone<span class=\"_ _4\"></span>j <span class=\"_ _17\"> </span>przez <span class=\"_ _17\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostk\u0119 <span class=\"_ _17\"> </span>Dominuj\u0105c\u0105. <span class=\"_ _17\"> </span>Komitet, <span class=\"_ _17\"> </span>rekomenduj\u0105c <span class=\"_ _17\"> </span>w\u0142a\u015bciw\u0105<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>prezentacj\u0119<span class=\"_ _3c\"> </span></span><div class=\"c w34f hc gs1a1b\"><div class=\"t m0 x51 h8 y347 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div><div class=\"t m0 x19 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _4\"></span> </div></div><div class=\"c w350 hc gs1a1c\"><div class=\"t m0 x51 h8 y347 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div><div class=\"t m0 x19 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2022<span class=\"_ _4\"></span> </div></div><div class=\"c w34e h57 gs1a1d\"><div class=\"t m0 x11 h8 yd4 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania d\u0142u<span class=\"_ _4\"></span>goterminow<span class=\"_ _4\"></span>e wobec dostawc<span class=\"_ _4\"></span>\u00f3w <span class=\"ff2\"> </span></div></div><div class=\"c w34f h57 gs1a1e\"><div class=\"t m0 x1f h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">197</span> </div></div><div class=\"c w350 h57 gs1a1f\"><div class=\"t m0 x1f h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">186</span> </div></div><div class=\"c w34e h122 gs1a20\"><div class=\"t m0 x11 h8 yd4 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania kr<span class=\"_ _4\"></span>\u00f3tkotermin<span class=\"_ _4\"></span>owe wobec do<span class=\"_ _4\"></span>stawc\u00f3w <span class=\"ff2\"> </span></div></div><div class=\"c w34f h122 gs1a21\"><div class=\"t m0 x81 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">3 167 </div></div><div class=\"c w350 h122 gs1a22\"><div class=\"t m0 x81 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">3 076 </div></div><div class=\"c w34e h122 gs1a23\"><div class=\"t m0 x11 h8 yd4 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania kr<span class=\"_ _4\"></span>\u00f3tkotermin<span class=\"_ _4\"></span>owe podobn<span class=\"_ _4\"></span>e <span class=\"ff2\">- </span>faktoring d\u0142u\u017cny<span class=\"ff2\"> </span></div></div><div class=\"c w34f h122 gs1a24\"><div class=\"t m0 x81 h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\">3 021 </div></div><div class=\"c w350 h122 gs1a25\"><div class=\"t m0 x6f h8 yd4 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">18</span> </div></div><div class=\"c w223 h122 gs1a26\"><div class=\"t m0 x11 h5 y101 ff2 fs3 fc2 sc0 ls0 ws0\">Nota 10.4 </div></div><div class=\"c w34e h122 gs1a27\"><div class=\"t m0 x11 h8 yd4 ff4 fs6 fc2 sc0 ls0 ws0\">Zobowi\u0105zani<span class=\"_ _4\"></span>a wobec dost<span class=\"_ _4\"></span>awc\u00f3w i <span class=\"_ _4\"></span>podobne<span class=\"ff1\"> </span></div></div><div class=\"c w34f h122 gs1a28\"><div class=\"t m0 x81 h8 yd4 ff1 fs6 fc0 sc0 ls0 ws0\">6 385 </div></div><div class=\"c w350 h122 gs1a29\"><div class=\"t m0 x81 h8 yd4 ff1 fs6 fc0 sc0 ls0 ws0\">3 280 </div></div><div class=\"c w2 h0 gs1a2a\"><div class=\"t m0 x72 h8 y11e4 ff2 fs6 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x72 h8 y35d ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _2\"> </span>2023 <span class=\"_ _2\"> </span>r. <span class=\"_ _2\"> </span>\u0142\u0105czny <span class=\"_ _2\"> </span>ustalony <span class=\"_ _2\"> </span>limit <span class=\"_ _2\"> </span>zaanga\u017cowania <span class=\"_ _2\"> </span>faktor\u00f3w <span class=\"_ _2\"> </span><span class=\"ff2 ls28\">w <span class=\"_ _2\"> </span><span class=\"ls0\">Jednostce <span class=\"_ _2\"> </span></span></span>Dominuj\u0105cej <span class=\"_ _2\"> </span>wynosi\u0142 <span class=\"_ _2\"> </span><span class=\"ff2\">3 <span class=\"_ _2\"> </span>000 <span class=\"_ _2\"> </span>mln <span class=\"_ _2\"> </span>PLN<span class=\"ls39\">,  </span></span>sp\u00f3\u0142ki <span class=\"_ _1\"> </span>Grupy </div><div class=\"t m0 x72 h8 yae0 ff3 fs6 fc0 sc0 ls0 ws0\">Kapita\u0142owej<span class=\"ff2\"> <span class=\"_ _0\"></span></span>nie <span class=\"_ _0\"></span>posiada\u0142y <span class=\"_ _f\"></span>um\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>faktorami<span class=\"ff2\"> <span class=\"_ _1\"> </span>(w <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>r. <span class=\"_ _0\"></span></span>zaanga\u017cowanie <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>Kapita\u0142owej <span class=\"_ _f\"></span>wynios\u0142o <span class=\"_ _1\"> </span><span class=\"ff2\">1 <span class=\"_ _0\"></span>5<span class=\"lse\">53</span> <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN, <span class=\"_ _0\"></span>w tym </span></div><div class=\"t m0 x72 h8 y11e5 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">Jednostce <span class=\"_ _2\"> </span>Dominuj\u0105c<span class=\"_ _4\"></span>ej <span class=\"_ _2\"> </span>1 <span class=\"_ _2\"> </span>500 <span class=\"_ _2\"> </span>mln <span class=\"_ _2\"> </span>PLN<span class=\"_ _3\"></span><span class=\"ff2 ls10\">). <span class=\"_ _2\"> </span></span>Jednostka <span class=\"_ _1\"> </span>Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105ca<span class=\"ff2\"> <span class=\"_ _2\"> </span>obecnie <span class=\"_ _2\"> </span>ma <span class=\"_ _2\"> </span>zawarte <span class=\"_ _12\"> </span>trzy <span class=\"_ _2\"> </span></span>umowy <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>\u015bwiadczenie <span class=\"_ _2\"> </span>us\u0142ug </span></div><div class=\"t m0 x72 h8 y11e6 ff3 fs6 fc0 sc0 ls0 ws0\">faktoringu, <span class=\"_ _3\"></span>kt\u00f3ry <span class=\"_ _f\"></span>zosta\u0142 <span class=\"_ _f\"></span>wdro\u017cony <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>roku <span class=\"_ _f\"></span>2019 <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>ce<span class=\"_ _3\"></span>lu <span class=\"_ _3\"></span>umo\u017cliwienia <span class=\"_ _f\"></span>dostawcom <span class=\"_ _3\"></span>szybszego <span class=\"_ _f\"></span>otrzymania <span class=\"_ _3\"></span>sp\u0142aty <span class=\"_ _f\"></span>wie<span class=\"_ _3\"></span>rzy<span class=\"_ _4\"></span>telno\u015bci<span class=\"_ _4\"></span> </div><div class=\"t m0 x72 h8 ye22 ff2 fs6 fc0 sc0 ls0 ws0\">w ramach <span class=\"_ _3\"></span>standardoweg<span class=\"_ _4\"></span>o <span class=\"_ _3\"></span>procesu <span class=\"_ _3\"></span>zakupowego <span class=\"_ _3\"></span>realizowanego <span class=\"_ _3\"></span>przez <span class=\"_ _3\"></span><span class=\"ff3\">Je<span class=\"_ _3\"></span>dnostk<span class=\"_ _4\"></span>\u0119 <span class=\"_ _3\"></span>Dominuj\u0105c\u0105, <span class=\"_ _3\"></span>przy <span class=\"_ _f\"></span>jednoczesnym <span class=\"_ _3\"></span>wyd\u0142u\u017ceniu<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x72 h8 yea2 ff3 fs6 fc0 sc0 ls0 ws0\">terminu <span class=\"_ _12\"> </span>sp\u0142aty <span class=\"_ _12\"> </span>przez  Jedn<span class=\"_ _4\"></span>ostk\u0119 <span class=\"_ _2\"> </span>Dominuj\u0105c\u0105<span class=\"ff2\">  </span>zobowi\u0105za\u0144<span class=\"_ _3c\"> </span> <span class=\"_ _2\"> </span>wobec <span class=\"_ _2\"> </span>f<span class=\"_ _3\"></span>aktora. <span class=\"_ _2\"> </span>W  2023 <span class=\"_ _2\"> </span>r.  do <span class=\"_ _12\"> </span>faktora  w <span class=\"_ _2\"> </span>Je<span class=\"_ _3\"></span>dnostce <span class=\"_ _12\"> </span>Dominuj\u0105c<span class=\"_ _4\"></span>ej </div><div class=\"t m0 x72 h8 y11e7 ff3 fs6 fc0 sc0 ls0 ws0\">przekazano zobowi\u0105zania<span class=\"_ _4\"></span> w kwocie <span class=\"ff2\">4 247 mln PLN, </span>sp\u00f3\u0142<span class=\"_ _3\"></span>ki Grupy nie przekazywa\u0142<span class=\"_ _4\"></span>y w 2023 r. <span class=\"_ _3\"></span>zobowi\u0105za\u0144 <span class=\"ff2\">do faktora (w 2022 r. </span></div><div class=\"t m0 x72 h8 y1fb ff3 fs6 fc0 sc0 ls0 ws0\">w <span class=\"_ _f\"></span>Je<span class=\"_ _3\"></span>dnos<span class=\"_ _4\"></span>tce <span class=\"_ _f\"></span>Dominuj\u0105cej <span class=\"_ _0\"></span>do <span class=\"_ _f\"></span>faktora <span class=\"_ _0\"></span>nie <span class=\"_ _f\"></span>przekazano <span class=\"_ _f\"></span>zobowi\u0105za\u0144, <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>sp\u00f3\u0142kach <span class=\"_ _f\"></span>G<span class=\"_ _3\"></span>rup<span class=\"_ _4\"></span>y <span class=\"_ _f\"></span>przekazano <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>kwocie <span class=\"_ _f\"></span>72 </div><div class=\"t m0 x72 h8 yab4 ff2 fs6 fc0 sc0 ls0 ws0\">mln PLN<span class=\"_ _3\"></span>), <span class=\"ff3\">a <span class=\"_ _3\"></span>stan <span class=\"_ _3\"></span>zobowi\u0105za\u0144 handlowych <span class=\"_ _3\"></span>obj\u0119<span class=\"_ _4\"></span>tych <span class=\"_ _3\"></span>faktoringiem d\u0142u\u017cnym <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>dzie\u0144 31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _3\"></span>202<span class=\"_ _4\"></span>3 <span class=\"_ _3\"></span>r. wyni\u00f3s\u0142<span class=\"_ _3\"></span> 3 <span class=\"_ _3\"></span>021 <span class=\"_ _3\"></span>mln PLN </span></div><div class=\"t m0 x72 h8 yc30 ff3 fs6 fc0 sc0 ls0 ws0\">(na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _3\"></span>2022 r. <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>Jednostce <span class=\"_ _3\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>nie pojawi\u0142y <span class=\"_ _3\"></span>si\u0119 <span class=\"_ _3\"></span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>handlowe obj\u0119te <span class=\"_ _3\"></span>faktoringiem <span class=\"_ _3\"></span>d\u0142u\u017cnym<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x72 h8 y10f0 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">sp\u00f3\u0142kach Grupy Kapita\u0142<span class=\"_ _4\"></span>owej saldo wynios\u0142o 18 mln PLN, ); w <span class=\"_ _3\"></span>bie<span class=\"_ _4\"></span>\u017c\u0105cym roku dokonane zosta\u0142y<span class=\"ff2\"> </span>p\u0142atno\u015bci na rzecz faktor\u00f3<span class=\"_ _4\"></span>w <span class=\"ff2 ls3b\">w </span></span></div><div class=\"t m0 x72 h8 y232 ff3 fs6 fc0 sc0 ls0 ws0\">Jednostce <span class=\"_ _0\"></span>Dominuj\u0105cej <span class=\"_ _0\"></span><span class=\"ff2\">w <span class=\"_ _0\"></span>kwocie <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>209 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN<span class=\"_ _3\"></span></span>, <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>sp\u00f3\u0142kach <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>18 <span class=\"_ _f\"></span>mln<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>PLN<span class=\"ff2\"> <span class=\"_ _0\"> </span></span>(w <span class=\"_ _1\"> </span>roku <span class=\"_ _0\"></span>zako\u0144czonym <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _0\"></span>2022<span class=\"ff2\"> <span class=\"_ _0\"></span><span class=\"ls16\">r.<span class=\"_ _3\"></span></span> </span></div><div class=\"t m0 x72 h8 y853 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">Jednostce <span class=\"_ _3\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>wynosi\u0142y <span class=\"_ _f\"></span>55</span> mln <span class=\"_ _3\"></span>PLN<span class=\"_ _3\"></span><span class=\"ff3\">, <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>sp\u00f3\u0142kach <span class=\"_ _3\"></span>Grupy <span class=\"_ _f\"></span>95 <span class=\"_ _3\"></span>mln <span class=\"_ _f\"></span>PLN<span class=\"_ _3\"></span></span>). <span class=\"_ _3\"></span>Koszty <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>dsetk<span class=\"_ _4\"></span>owe <span class=\"_ _3\"></span>naliczone <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>poni<span class=\"_ _4\"></span>esione <span class=\"_ _3\"></span>na </div><div class=\"t m0 x72 h8 y11e8 ff2 fs6 fc0 sc0 ls0 ws0\">rzecz <span class=\"_ _12\"> </span>faktora <span class=\"_ _2\"> </span><span class=\"ff3\">w  Grupie <span class=\"_ _2\"> </span>Kapita\u0142owej  </span>w <span class=\"_ _4\"></span><span class=\"ff3\">2023 <span class=\"_ _2\"> </span>r.  wynios\u0142y <span class=\"_ _2\"> </span>50  ml<span class=\"_ _4\"></span>n <span class=\"_ _2\"> </span>PLN  (w <span class=\"_ _2\"> </span>roku  zako\u0144cz<span class=\"_ _4\"></span>onym <span class=\"_ _12\"> </span>31 <span class=\"_ _2\"> </span>grudnia  20<span class=\"_ _4\"></span>22  <span class=\"ff2\">r. <span class=\"_ _2\"> </span>naliczone </span></span></div><div class=\"t m0 x72 h8 yfb7 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">poniesione k<span class=\"_ _4\"></span>oszty odsetk<span class=\"_ _4\"></span>owe w<span class=\"_ _4\"></span>ynios\u0142y <span class=\"ff2\">3 mln PLN). </span></span></div><div class=\"t m0 x72 h8 y11e9 ff3 fs6 fc0 sc0 ls0 ws0\">Terminy <span class=\"_ _2\"> </span>sp\u0142aty <span class=\"_ _2\"> </span>wierzyt<span class=\"_ _4\"></span>elno\u015bci <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>tytu\u0142u <span class=\"_ _2\"> </span>faktoringu <span class=\"_ _1\"> </span>d\u0142u\u017cnego <span class=\"_ _2\"> </span>nie <span class=\"_ _2\"> </span>przekraczaj\u0105 <span class=\"_ _2\"> </span>12 <span class=\"_ _2\"> </span>miesi\u0119cy, <span class=\"_ _2\"> </span>w <span class=\"_ _12\"> </span>zwi\u0105zku<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>z<span class=\"ff2\"> </span>czym <span class=\"_ _2\"> </span>zobowi\u0105zania </div><div class=\"t m0 x72 h8 ye66 ff3 fs6 fc0 sc0 ls0 ws0\">obj\u0119te faktoringi<span class=\"_ _4\"></span>em d\u0142u\u017cnym <span class=\"_ _4\"></span>w ca\u0142o\u015bci pr<span class=\"_ _4\"></span>ezentowane s\u0105 <span class=\"_ _4\"></span>jako kr<span class=\"_ _4\"></span>\u00f3tkotermin<span class=\"_ _4\"></span>owe.<span class=\"ff2\"> </span></div><div class=\"t m0 x72 h8 y36d ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x72 h8 y11ea ff3 fs6 fc0 sc0 ls0 ws0\">W  pozycji  zob<span class=\"_ _4\"></span>owi\u0105za\u0144  wobec  d<span class=\"_ _4\"></span>ostawc\u00f3w  i  p<span class=\"_ _4\"></span>odobnych  za<span class=\"_ _4\"></span>warte  zosta\u0142<span class=\"_ _4\"></span>y  zobowi\u0105za<span class=\"_ _4\"></span>nia  z  tytu\u0142u  za<span class=\"_ _4\"></span>kupu,  budowy  \u015bro<span class=\"_ _4\"></span>dk\u00f3w<span class=\"_ _4\"></span> </div><div class=\"t m0 x72 h8 yca6 ff3 fs6 fc0 sc0 ls0 ws0\">trwa\u0142ych <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>niematerialnych <span class=\"_ _1\"> </span>wynosz\u0105ce <span class=\"_ _0\"> </span>na <span class=\"_ _2\"> </span>31 <span class=\"_ _1\"> </span>grudnia <span class=\"_ _1\"> </span>2023 <span class=\"_ _1\"> </span>r. <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>cz\u0119<span class=\"_ _3\"></span>\u015bci <span class=\"_ _1\"> </span>d\u0142ugotermin<span class=\"_ _4\"></span>owej <span class=\"_ _0\"></span>196 <span class=\"_ _1\"> </span>mln <span class=\"_ _2\"> </span>PLN, <span class=\"_ _1\"> </span>a <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>cz\u0119\u015bci<span class=\"_ _4\"></span> </div><div class=\"t m0 x72 h8 y11eb ff3 fs6 fc0 sc0 ls0 ws0\">kr\u00f3tkoterminowej <span class=\"_ _4\"></span>71<span class=\"ff2\">3 mln PLN (<span class=\"_ _4\"></span>na 31 <span class=\"_ _4\"></span>grudnia 202<span class=\"_ _4\"></span>2 r. odpowiednio 18<span class=\"_ _4\"></span>5 mln P<span class=\"_ _4\"></span>LN i 627 mln <span class=\"_ _4\"></span>PLN). </span></div><div class=\"t m0 x72 h8 y11ec ff2 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x72 h8 yfbb ff3 fs6 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _1\"> </span>Kapita\u0142owa <span class=\"_ _1\"> </span>nara\u017cona <span class=\"_ _0\"> </span>jest <span class=\"_ _1\"> </span>na <span class=\"_ _2\"> </span>ryzyko <span class=\"_ _1\"> </span>walutowe <span class=\"_ _1\"> </span>wynikaj\u0105ce <span class=\"_ _1\"> </span>ze <span class=\"_ _1\"> </span>zobowi\u0105za\u0144 <span class=\"_ _1\"> </span>wobec <span class=\"_ _1\"> </span>dostawc\u00f3w <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _0\"></span>ryzyko <span class=\"_ _1\"> </span>p\u0142ynno\u015bci. </div><div class=\"t m0 x72 h8 y11ed ff3 fs6 fc0 sc0 ls0 ws0\">Informacje na t<span class=\"_ _4\"></span>emat ryzyka wa<span class=\"_ _4\"></span>lutowego pr<span class=\"_ _4\"></span>zedstawi<span class=\"_ _4\"></span>ono w Noci<span class=\"_ _4\"></span>e 7.5.1.3 oraz <span class=\"_ _4\"></span>ryzyka p\u0142ynno\u015bc<span class=\"_ _4\"></span>i w Noci<span class=\"_ _4\"></span>e 8.3.1. <span class=\"ff2\"> </span></div><div class=\"t m0 x72 h8 y11ee ff3 fs6 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 godziwa<span class=\"_ _4\"></span> zobowi\u0105za\u0144 <span class=\"_ _4\"></span>wobec dostaw<span class=\"_ _4\"></span>c\u00f3w i pod<span class=\"_ _4\"></span>obnych zbli<span class=\"_ _4\"></span>\u017cona jest do ich <span class=\"_ _4\"></span>warto\u015bci <span class=\"_ _4\"></span>bilansow<span class=\"ff2\">ej.  </span></div></div>podlegaj\u0105cych <span class=\"_ _1\"> </span>fakt<span class=\"_ _4\"></span>oringowi <span class=\"_ _1\"> </span>d\u0142u\u017cnemu <span class=\"_ _1\"> </span>wskaza\u0142 <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>te <span class=\"_ _2\"> </span>same <span class=\"_ _1\"> </span>kwestie, <span class=\"_ _1\"> </span>kt\u00f3re <span class=\"_ _1\"> </span>zosta\u0142y <span class=\"_ _1\"> </span>przeanalizowane <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>ujawnione <span class=\"_ _1\"> </span>Jednostk\u0119 Dominuj\u0105c\u0105  powy\u017cej,  w <span class=\"_ _10\"> </span>ramach  wa\u017cnych  os\u0105d\u00f3w. <span class=\"_ _10\"> </span>W  szczeg\u00f3lno\u015bci,  w <span class=\"_ _10\"> </span>kontek\u015bcie  obszar\u00f3w  analizy <span class=\"_ _19\"> </span>wskazanych  przez Komitet, Jedn<span class=\"_ _4\"></span>ostka Dominuj\u0105<span class=\"_ _4\"></span>ca potwierdza,<span class=\"_ _4\"></span> \u017ce:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">przekazanie <span class=\"_ _f\"></span>zo<span class=\"_ _3\"></span><span class=\"ff3\">bowi\u0105z<span class=\"_ _4\"></span>a\u0144 <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>oringu <span class=\"_ _f\"></span>d\u0142u\u017cnego <span class=\"_ _f\"></span>nie <span class=\"_ _0\"></span>wymaga\u0142<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>ustanowienia <span class=\"_ _f\"></span>\u017cadnych <span class=\"_ _f\"></span>dodatkowych <span class=\"_ _f\"></span>zabezpiecze\u0144 <span class=\"_ _f\"></span>na </span></span></span>rzecz <span class=\"_ _3\"></span>faktora-<span class=\"ff3\">banku, <span class=\"_ _3\"></span>ani <span class=\"_ _3\"></span>te\u017c <span class=\"_ _f\"></span>nie <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _f\"></span>ustanawiane <span class=\"_ _3\"></span>dodatkowe <span class=\"_ _3\"></span>gwara<span class=\"_ _4\"></span>ncje <span class=\"_ _3\"></span>zwi\u0105zane <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _3\"></span>d\u0142u\u017cnym. <span class=\"_ _3\"></span>Ponadto <span class=\"_ _3\"></span>nie </span>ma <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>miejsca <span class=\"_ _f\"></span>zmiana <span class=\"_ _f\"></span>warunk\u00f3w <span class=\"_ _f\"></span>handlowych <span class=\"_ _3\"></span>dotycz\u0105cych <span class=\"_ _f\"></span>niewywi\u0105zania <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>warunk<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>umowy <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>anulowania umowy,  \u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">maj\u0105c <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>uwadze <span class=\"_ _f\"></span>powy\u017csze, <span class=\"_ _f\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>uwzgl\u0119dniaj\u0105c <span class=\"_ _f\"></span>ustalone <span class=\"_ _f\"></span>oprocentowani<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>dyskonto <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>termin <span class=\"_ _0\"></span>wyd\u0142u\u017conej<span class=\"_ _4\"></span> </span></span>sp\u0142aty, <span class=\"_ _3\"></span>przep\u0142ywy <span class=\"_ _3\"></span>pieni\u0119\u017cne <span class=\"_ _f\"></span>zwi\u0105zane <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>zobowi\u0105zani<span class=\"_ _4\"></span>em <span class=\"_ _f\"></span>przekaza<span class=\"_ _4\"></span>nym <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>faktoringu <span class=\"_ _3\"></span>d\u0142<span class=\"_ _3\"></span>u\u017cnego <span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>zmieni\u0105 <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>wi\u0119cej ni\u017c <span class=\"_ _0\"></span>10%; <span class=\"_ _0\"> </span>ty<span class=\"_ _3\"></span>m <span class=\"_ _0\"></span>samym <span class=\"_ _0\"></span>nie <span class=\"_ _1\"> </span>zostaje <span class=\"_ _0\"> </span>spe<span class=\"_ _3\"></span>\u0142nion<span class=\"_ _4\"></span>e <span class=\"_ _0\"> </span>kryterium <span class=\"_ _1\"> </span>zaprzestania <span class=\"_ _0\"></span>ujmowania <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span>jakim <span class=\"_ _0\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _0\"></span>tzw. <span class=\"_ _1\"> </span>test <span class=\"_ _0\"></span>10%, a <span class=\"ff3\">tak\u017ce nie zos<span class=\"_ _4\"></span>taj\u0105 spe\u0142nion<span class=\"_ _4\"></span>e pozosta\u0142e kry<span class=\"_ _4\"></span>teria zaprz<span class=\"_ _4\"></span>estania ujm<span class=\"_ _4\"></span>owania zob<span class=\"_ _4\"></span>owi\u0105za\u0144 z MS<span class=\"_ _4\"></span>SF 9, <span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>one <span class=\"_ _0\"></span>terminy <span class=\"_ _0\"></span>p\u0142atno\u015bci, <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>wzorzec <span class=\"_ _0\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>(w <span class=\"_ _1\"> </span>tym <span class=\"_ _0\"></span>dotycz\u0105cy <span class=\"_ _0\"></span>odsetek <span class=\"_ _f\"></span>i <span class=\"_ _1\"> </span>dyskonta) <span class=\"_ _f\"></span>nie <span class=\"_ _1\"> </span>ulegaj\u0105 <span class=\"_ _0\"></span>zmiani<span class=\"_ _4\"></span>e </span></span>w <span class=\"ff3\">stosunku do zo<span class=\"_ _4\"></span>bowi\u0105za\u0144 <span class=\"_ _4\"></span>handlowych wob<span class=\"_ _4\"></span>ec daneg<span class=\"_ _4\"></span>o dostawcy,<span class=\"_ _4\"></span> kt\u00f3re nie s\u0105 <span class=\"_ _4\"></span>obj\u0119te fakt<span class=\"_ _4\"></span>oringiem d\u0142u\u017c<span class=\"_ _4\"></span>nym,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">zo<span class=\"_ _3\"></span>bowi\u0105z<span class=\"_ _4\"></span>ania <span class=\"_ _10\"> </span>przekazane <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>faktoringu <span class=\"_ _10\"> </span>d\u0142u\u017cnego <span class=\"_ _10\"> </span>st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi\u0105 <span class=\"_ _11\"> </span>cz\u0119\u015b\u0107 <span class=\"_ _11\"> </span>kapita\u0142u <span class=\"_ _10\"> </span>obrotowego <span class=\"_ _11\"> </span>wykorz<span class=\"_ _4\"></span>ystywaneg<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>przez </span></span>jednostk\u0119 w norm<span class=\"_ _4\"></span>alnym cyklu <span class=\"_ _6\"></span>operacyjnym jednostki.<span class=\"ff2\"> </span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca <span class=\"_ _f\"></span>wskazuje, <span class=\"_ _f\"></span>\u017ce <span class=\"_ _0\"></span>termin <span class=\"_ _0\"></span>faktycznej <span class=\"_ _f\"></span>sp\u0142aty <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _f\"></span>wobec <span class=\"_ _0\"></span>dostawc\u00f3w <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>umowami <span class=\"_ _0\"></span>faktoringu<span class=\"_ _4\"></span> d\u0142u\u017cnego <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>d\u0142u\u017cszy <span class=\"_ _3\"></span>(do <span class=\"_ _f\"></span>180 <span class=\"_ _f\"></span>dni) <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>terminu<span class=\"ff2\"> <span class=\"_ _f\"></span></span>sp\u0142aty <span class=\"_ _f\"></span>zobowi\u0105za<span class=\"_ _4\"></span>\u0144 <span class=\"_ _3\"></span>wobec <span class=\"_ _f\"></span>pozosta\u0142ych <span class=\"_ _3\"></span>dostawc\u00f3w,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>nie s\u0105  o<span class=\"_ _3\"></span>ddawane  do  f<span class=\"_ _3\"></span>aktoringu,<span class=\"_ _4\"></span>  kt\u00f3ry <span class=\"_ _10\"> </span>standardowo  wynosi <span class=\"_ _10\"> </span>60  dni, <span class=\"_ _10\"> </span>co <span class=\"_ _10\"> </span>mo\u017ce <span class=\"_ _10\"> </span>\u015bwiadczy\u0107  na <span class=\"_ _10\"> </span>rzecz  zmiany <span class=\"_ _10\"> </span>charakteru  tych zobowi\u0105za\u0144 <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>handlowego <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>d\u0142u\u017cny. <span class=\"_ _f\"></span>Jednak\u017ce <span class=\"_ _3\"></span>cecha <span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>zosta\u0142a <span class=\"_ _3\"></span>oceniona <span class=\"_ _3\"></span>prz<span class=\"_ _3\"></span>ez <span class=\"_ _3\"></span>Jednostk\u0119 <span class=\"_ _3\"></span>Dominuj\u0105c\u0105 <span class=\"_ _3\"></span>za <span class=\"_ _3\"></span>niewystarczaj\u0105c\u0105, aby  uzna\u0107,<span class=\"_ _4\"></span>  \u017ce  w <span class=\"_ _2\"> </span>momencie  przekazania <span class=\"_ _12\"> </span>zobowi\u0105zania <span class=\"_ _2\"> </span>handlowego  do  fakt<span class=\"_ _4\"></span>oringu  d<span class=\"_ _4\"></span>\u0142u\u017cnego <span class=\"_ _12\"> </span>nast\u0105pi\u0142a  ca<span class=\"_ _4\"></span>\u0142kowita  zmia<span class=\"_ _4\"></span>na charakteru <span class=\"_ _f\"></span>zobowi\u0105zania. <span class=\"_ _f\"></span>Poza <span class=\"_ _f\"></span>powy\u017cszym <span class=\"_ _f\"></span>kryterium, <span class=\"_ _0\"></span>\u017cadne <span class=\"_ _f\"></span>inne <span class=\"_ _0\"></span>warunki <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _f\"></span>nie r\u00f3\u017cni\u0105 si\u0119 od wa<span class=\"_ _4\"></span>runk\u00f3w pozos<span class=\"_ _4\"></span>ta\u0142ych zobowi\u0105z<span class=\"_ _4\"></span>a\u0144 handl<span class=\"_ _4\"></span>owych.<span class=\"ff2\"> </span>Tym <span class=\"_ _3\"></span>samym, <span class=\"_ _3\"></span>ocena <span class=\"_ _3\"></span>Jednostki <span class=\"_ _3\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>co <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>charakteru <span class=\"_ _3\"></span>zo<span class=\"_ _4\"></span>bowi\u0105za\u0144 <span class=\"_ _3\"></span>handlowych <span class=\"_ _3\"></span>przekaza<span class=\"_ _4\"></span>nych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>faktoringu <span class=\"_ _3\"></span>d\u0142u\u017cnego i <span class=\"ff3\">ich prezentacji, oznacza, \u017ce <span class=\"_ _3\"></span>zobowi\u0105zania handlowe przekazan<span class=\"_ _4\"></span>e do <span class=\"_ _3\"></span>faktoringu d\u0142u\u017cnego <span class=\"_ _3\"></span>Sp\u00f3<span class=\"_ _4\"></span>\u0142ka prezentuje <span class=\"_ _3\"></span>w sprawozdaniu </span>z sytuacji finan<span class=\"_ _4\"></span>sowej w p<span class=\"_ _4\"></span>ozycji \u201eZob<span class=\"_ _4\"></span>owi\u0105zania wobec d<span class=\"_ _4\"></span>ostawc\u00f3w <span class=\"_ _4\"></span>i podobne\u201d, uw<span class=\"_ _4\"></span>zgl\u0119dniaj\u0105c je w <span class=\"_ _4\"></span>kategorii \u201ep<span class=\"_ _4\"></span>odobn<span class=\"_ _4\"></span>e\u201d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Zobowi\u0105zania w<span class=\"_ _4\"></span>obec dostawc\u00f3w <span class=\"ff2\">i podobne </span>ujmuje si\u0119 pocz\u0105<span class=\"_ _4\"></span>tkow<span class=\"_ _4\"></span>o w warto\u015bci godziwej pomni<span class=\"_ _4\"></span>ejszonej o koszty transa<span class=\"_ _4\"></span>kcyjne<span class=\"ff2\"> </span>i <span class=\"ff3\">wycenia si\u0119 na <span class=\"_ _4\"></span>dzie\u0144 ko\u0144cz\u0105<span class=\"_ _4\"></span>cy okr<span class=\"_ _4\"></span>es sprawozdawcz<span class=\"_ _4\"></span>y w<span class=\"ff2\"> </span>warto\u015bci zam<span class=\"_ _4\"></span>or<span class=\"ff2\">tyzowaneg<span class=\"_ _4\"></span>o kosztu. </span></span>Naliczone <span class=\"_ _d\"> </span>odsetki <span class=\"_ _13\"> </span>z <span class=\"_ _13\"> </span>tytu\u0142u <span class=\"_ _13\"> </span>dokonania<span class=\"_ _4\"></span> <span class=\"_ _13\"> </span>sp\u0142aty <span class=\"_ _13\"> </span>zobowi\u0105za<span class=\"_ _4\"></span>\u0144 <span class=\"_ _d\"> </span>w <span class=\"_ _13\"> </span>te<span class=\"_ _3\"></span>rmini<span class=\"_ _4\"></span>e <span class=\"_ _13\"> </span>p\u00f3\u017aniejszym, <span class=\"_ _d\"> </span>w <span class=\"_ _13\"> </span>szczeg\u00f3lno\u015bci <span class=\"_ _d\"> </span>przekazanych do<span class=\"ls0\"> <span class=\"ff3\">faktoringu d\u0142u\u017cn<span class=\"_ _4\"></span>ego, ujm<span class=\"_ _4\"></span>owane s\u0105 w <span class=\"_ _4\"></span>wyniku okresu <span class=\"_ _4\"></span>w<span class=\"ff2\"> pozycji koszt<span class=\"_ _4\"></span>y finansow<span class=\"_ _4\"></span>e. </span></span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania, za\u0142o\u017c<span class=\"_ _4\"></span>enia <span class=\"_ _4\"></span>i os\u0105dy<span class=\"ff1\"> </span>Zobowi\u0105zania <span class=\"_ _11\"> </span>wobec <span class=\"_ _15\"> </span>dostawc\u00f3w <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>podobne <span class=\"_ _15\"> </span>prezentowan<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>w <span class=\"_ _11\"> </span>sprawozdaniu <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>sytuacji <span class=\"_ _11\"> </span>finansowej <span class=\"_ _15\"> </span>zawieraj\u0105 <span class=\"_ _11\"> </span>r\u00f3wnie\u017c zobowi\u0105zania ha<span class=\"_ _4\"></span>ndlowe przekaz<span class=\"_ _6\"></span>ane do faktoringu d\u0142u\u017cneg<span class=\"_ _4\"></span>o, kt\u00f3re mieszcz\u0105 <span class=\"_ _4\"></span>si\u0119 w ka<span class=\"_ _4\"></span>tegorii \u201epod<span class=\"_ _4\"></span>obne\u201d. <span class=\"ff2\"> </span>Ponadto <span class=\"_ _12\"> </span>pozycja <span class=\"_ _2\"> </span>\u201ezobowi\u0105zania <span class=\"_ _2\"> </span>podo<span class=\"_ _3\"></span>bne\u201d<span class=\"_ _4\"></span>  obe<span class=\"_ _4\"></span>jmuje  tak\u017c<span class=\"_ _4\"></span>e  zob<span class=\"_ _4\"></span>owi\u0105zania <span class=\"_ _2\"> </span>handlowe  wewn\u0105<span class=\"_ _4\"></span>trzgrupowe <span class=\"_ _2\"> </span>przekazane <span class=\"_ _2\"> </span>przez<span class=\"_ _3\"></span> d\u0142u\u017cnika <span class=\"_ _14\"> </span>do <span class=\"_ _c\"> </span>faktora, <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>odniesieniu <span class=\"_ _c\"> </span>do <span class=\"_ _14\"> </span>kt\u00f3rych <span class=\"_ _c\"> </span>wierzyciel <span class=\"_ _14\"> </span>otrzyma\u0142 <span class=\"_ _14\"> </span>p\u0142atno\u015b\u0107 <span class=\"_ _14\"> </span>o<span class=\"_ _3\"></span>d <span class=\"_ _14\"> </span>faktora. <span class=\"_ _14\"> </span>W<span class=\"_ _3\"></span><span class=\"ff2\"> momencie <span class=\"_ _14\"> </span>przekazania </span>zobowi\u0105zania <span class=\"_ _11\"> </span>do <span class=\"_ _15\"> </span>fakt<span class=\"_ _4\"></span>oringu <span class=\"_ _15\"> </span>d\u0142<span class=\"_ _4\"></span>u\u017cnego <span class=\"_ _11\"> </span>Jednostka <span class=\"_ _11\"> </span>Dominuj\u0105ca <span class=\"_ _11\"> </span>ujmuje <span class=\"_ _15\"> </span>zobowi\u0105zanie <span class=\"_ _11\"> </span>wobec <span class=\"_ _11\"> </span>fak<span class=\"_ _3\"></span>tora, <span class=\"_ _11\"> </span>kt\u00f3ry <span class=\"_ _15\"> </span> <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>zwi\u0105zku z <span class=\"ff3\">dokonaniem <span class=\"_ _1f\"> </span>subrogacji <span class=\"_ _1f\"> </span>ustawow<span class=\"_ _4\"></span>ej <span class=\"_ _1f\"> </span>wierzytelno\u015bci <span class=\"_ _1d\"> </span>z <span class=\"_ _1f\"> </span>prawnego <span class=\"_ _1f\"> </span>punktu <span class=\"_ _1f\"> </span>widzenia <span class=\"_ _1f\"> </span>przejmuje <span class=\"_ _1f\"> </span>prawa <span class=\"_ _1f\"> </span>i <span class=\"_ _1d\"> </span>obowi\u0105zki </span>charakterystycz<span class=\"_ _4\"></span>ne dla wierzyt<span class=\"_ _4\"></span>elno\u015bci handl<span class=\"_ _4\"></span>owych.<span class=\"ff2\"> </span>Faktoring  d\u0142u\u017cny  nie  jest  bezp<span class=\"_ _4\"></span>o\u015brednio  uregul<span class=\"_ _4\"></span>owany  w  MSSF  i  w  zwi\u0105zku  z  niejedno<span class=\"_ _3\"></span><span class=\"ff2\">znaczn<span class=\"_ _4\"></span>ym  charakterem  transakcji<span class=\"_ _4\"></span> </span>niezb\u0119dne <span class=\"_ _3\"></span>by\u0142o <span class=\"_ _f\"></span>dokonanie <span class=\"_ _f\"></span>przez <span class=\"_ _3\"></span>Jednostk\u0119 <span class=\"_ _f\"></span>Dominuj\u0105c\u0105 <span class=\"_ _f\"></span>istotnego <span class=\"_ _3\"></span>os\u0105du <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>zakresie <span class=\"_ _f\"></span>prezentacji <span class=\"_ _3\"></span>sald <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>ddany<span class=\"_ _4\"></span>ch do faktoringu <span class=\"_ _4\"></span>w sprawozdaniu z<span class=\"_ _4\"></span> sytuacji finans<span class=\"_ _4\"></span>owej oraz prezen<span class=\"_ _4\"></span>tacji tra<span class=\"_ _4\"></span>nsakcji w s<span class=\"ff3\">prawozdan<span class=\"_ _4\"></span>iu z pr<span class=\"_ _4\"></span>zep\u0142yw\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych. <span class=\"ff2\"> </span></span>W <span class=\"_ _0\"></span>ocenie <span class=\"_ _1\"> </span>Jednostki <span class=\"_ _0\"></span>Dominuj\u0105cej<span class=\"_ _4\"></span>, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>ustalenie<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ww. <span class=\"_ _0\"> </span>prezentacji <span class=\"_ _0\"></span>salda <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"> </span>handlowych <span class=\"_ _0\"></span>przekazanych <span class=\"_ _0\"></span>do <span class=\"_ _0\"> </span>f<span class=\"_ _3\"></span>ak<span class=\"_ _4\"></span>toringu d\u0142u\u017cnego <span class=\"_ _2\"> </span>jako <span class=\"_ _2\"> </span>\u201eZobowi\u0105zania <span class=\"_ _2\"> </span>wobec <span class=\"_ _2\"> </span>dostawc\u00f3w <span class=\"_ _2\"> </span>i  p<span class=\"_ _4\"></span>odobne\u201d <span class=\"_ _2\"> </span> <span class=\"_ _2\"> </span>(przypisania <span class=\"_ _2\"> </span>do <span class=\"_ _12\"> </span>kategorii <span class=\"_ _2\"> </span>\u201epodobne\u201d) <span class=\"_ _2\"> </span>razem <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>pozosta\u0142ymi zobowi\u0105zaniami<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">handlowymi, <span class=\"_ _4\"></span>a nie jako z<span class=\"_ _4\"></span>obowi\u0105zania <span class=\"_ _4\"></span>z tytu\u0142u zad\u0142u\u017cenia,<span class=\"_ _4\"></span>  kluczowy <span class=\"_ _4\"></span>wp\u0142yw mia\u0142<span class=\"_ _4\"></span>y poni\u017csze a<span class=\"_ _4\"></span>spekty:<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">z <span class=\"_ _3\"></span>prawnego <span class=\"_ _3\"></span>punktu <span class=\"_ _3\"></span>widzen<span class=\"_ _4\"></span>ia <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>momencie obj\u0119cia <span class=\"_ _3\"></span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>faktoringiem d\u0142u\u017cnym <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>drodze subrogacji <span class=\"_ _3\"></span>nast\u0119puj<span class=\"_ _4\"></span>e </span></span>przeniesienie <span class=\"_ _2\"> </span>praw  i <span class=\"_ _2\"> </span>obo<span class=\"_ _3\"></span>wi\u0105zk\u00f3<span class=\"_ _4\"></span>w <span class=\"_ _12\"> </span>wynikaj\u0105cych <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>zobowi\u0105za\u0144,  a <span class=\"_ _2\"> </span>nie  ich <span class=\"_ _2\"> </span>wyg<span class=\"_ _3\"></span>a\u015bni\u0119cie <span class=\"_ _2\"> </span>i  ustanowieni<span class=\"_ _4\"></span>e  nowy<span class=\"_ _4\"></span>ch  pr<span class=\"_ _4\"></span>aw i <span class=\"ff3\">obowi\u0105zk\u00f3w w<span class=\"_ _4\"></span>obec faktora,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">nie<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>ustanawiane <span class=\"_ _0\"></span>dodatkow<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>gwarancje <span class=\"_ _0\"></span>zwi\u0105zane <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>ma <span class=\"_ _0\"></span>miejsca <span class=\"_ _0\"></span>zmiana <span class=\"_ _0\"></span>warunk\u00f3w </span></span>handlowych d<span class=\"_ _4\"></span>otycz\u0105cych ni<span class=\"_ _4\"></span>ewywi\u0105z<span class=\"_ _4\"></span>ania si\u0119 z wa<span class=\"_ _4\"></span>runk\u00f3w umow<span class=\"_ _4\"></span>y i a<span class=\"ff2\">nulowania um<span class=\"_ _4\"></span>owy, </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ce<span class=\"_ _3\"></span>lem <span class=\"_ _c\"> </span>programu <span class=\"_ _d\"> </span>jest <span class=\"_ _d\"> </span>nie<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>tylko <span class=\"_ _c\"> </span>po<span class=\"_ _3\"></span>prawa<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>p\u0142ynno\u015bci <span class=\"_ _d\"> </span>Jednostki <span class=\"_ _c\"> </span>Do<span class=\"_ _3\"></span>minuj\u0105c<span class=\"_ _4\"></span>ej, <span class=\"_ _d\"> </span>ale <span class=\"_ _d\"> </span>r\u00f3wnie\u017c <span class=\"_ _d\"> </span>wsparcie <span class=\"_ _d\"> </span>dostawc\u00f3w </span></span>w <span class=\"ff3\">pozyskaniu k<span class=\"_ _4\"></span>orzystniejsz<span class=\"_ _4\"></span>ego finansowania,<span class=\"_ _4\"></span> w celu bud<span class=\"_ _4\"></span>owania d\u0142ug<span class=\"_ _4\"></span>otrwa\u0142ych r<span class=\"_ _4\"></span>elacji biznes<span class=\"_ _4\"></span>owych,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>one <span class=\"_ _0\"></span>terminy <span class=\"_ _0\"></span>p\u0142atno\u015bci, <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>wzorzec <span class=\"_ _0\"></span>p\u0142atno\u015bci <span class=\"_ _0\"></span>(w <span class=\"_ _0\"></span>tym <span class=\"_ _0\"></span>dotycz\u0105cy <span class=\"_ _0\"></span>odsetek <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dyskonta) <span class=\"_ _f\"></span>nie <span class=\"_ _1\"> </span>ulegaj\u0105 <span class=\"_ _f\"></span>zmianie </span></span>w <span class=\"ff3\">stosunku do zobowi\u0105za\u0144 hand<span class=\"_ _4\"></span>lowych wobec danego dostawcy,<span class=\"_ _4\"></span> kt\u00f3re nie <span class=\"_ _3\"></span>s\u0105 obj\u0119te faktorin<span class=\"_ _4\"></span>giem d\u0142u\u017cnym. W zwi\u0105zku </span>z <span class=\"ff3\">powy\u017cszym, ja<span class=\"_ _4\"></span>k r\u00f3wnie\u017c uwzgl<span class=\"_ _4\"></span>\u0119dniaj\u0105c ustal<span class=\"_ _4\"></span>one oprocen<span class=\"_ _4\"></span>towani<span class=\"_ _4\"></span>e i dyskonto oraz termin wyd<span class=\"_ _4\"></span>\u0142u\u017conej sp\u0142aty, <span class=\"_ _4\"></span>przep\u0142ywy </span>pieni\u0119\u017cne zwi\u0105za<span class=\"_ _4\"></span>ne z zobowi\u0105z<span class=\"_ _4\"></span>aniem pr<span class=\"_ _4\"></span>zekazanym do <span class=\"_ _4\"></span>faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego nie <span class=\"_ _4\"></span>zmieni\u0105 si\u0119 o wi<span class=\"_ _4\"></span>\u0119cej ni\u017c <span class=\"_ _4\"></span>10%,<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ko<span class=\"_ _3\"></span>szty <span class=\"_ _19\"> </span>zwi\u0105zane <span class=\"_ _11\"> </span>z <span class=\"_ _10\"> </span>fakto<span class=\"_ _3\"></span>ringie<span class=\"_ _4\"></span>m <span class=\"_ _10\"> </span>d\u0142u\u017cnym <span class=\"_ _10\"> </span>s\u0105 <span class=\"_ _11\"> </span>ponoszone <span class=\"_ _11\"> </span>zar\u00f3wno <span class=\"_ _10\"> </span>przez <span class=\"_ _10\"> </span>Jednostk\u0119 <span class=\"_ _11\"> </span>Dominu<span class=\"_ _4\"></span>j\u0105c\u0105 <span class=\"_ _10\"> </span>jak <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>dostawc\u00f3w. </span></span>Jedn<span class=\"ff3\">ostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _f\"></span>ponosi <span class=\"_ _0\"></span>koszt <span class=\"_ _0\"> </span>o<span class=\"_ _3\"></span>dse<span class=\"_ _4\"></span>tkowy <span class=\"_ _0\"></span>wynikaj\u0105cy <span class=\"_ _f\"></span>ze <span class=\"_ _0\"> </span>sp\u0142<span class=\"_ _3\"></span>aty <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wyd\u0142u\u017conym <span class=\"_ _0\"></span>terminie, <span class=\"_ _0\"></span>podczas </span>gdy <span class=\"_ _11\"> </span>dostawcy <span class=\"_ _11\"> </span>ponosz\u0105 <span class=\"_ _11\"> </span>koszt <span class=\"_ _11\"> </span>dyskonta <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>zwi\u0105zku <span class=\"_ _10\"> </span>z <span class=\"_ _15\"> </span>wcze\u015bniejszym <span class=\"_ _11\"> </span>(tj. <span class=\"_ _11\"> </span>przed <span class=\"_ _11\"> </span>up\u0142ywem <span class=\"_ _11\"> </span>terminu <span class=\"_ _11\"> </span>podstawoweg<span class=\"_ _4\"></span>o wynosz\u0105cego s<span class=\"_ _4\"></span>tandardowo 60<span class=\"_ _4\"></span> dni) otrzyma<span class=\"_ _4\"></span>niem p\u0142a<span class=\"_ _4\"></span>tno\u015bci od faktora,<span class=\"_ _4\"></span> <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _0\"></span>Dominuj\u0105ca <span class=\"_ _0\"></span>wraz <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>oszczeg<span class=\"_ _4\"></span>\u00f3lnymi <span class=\"_ _0\"></span>dostawcami <span class=\"_ _0\"></span>na <span class=\"_ _0\"> </span>mocy<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>zawartych <span class=\"_ _0\"></span>porozumie\u0144 <span class=\"_ _0\"></span>ustala, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _1\"> </span>konkretnie<span class=\"_ _4\"></span> </span></span>faktury b\u0119d\u0105 pr<span class=\"_ _4\"></span>zekazywane d<span class=\"_ _4\"></span>o faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego i <span class=\"_ _4\"></span>jaki b\u0119dzie t<span class=\"_ _4\"></span>ermin wcze\u015bni<span class=\"_ _4\"></span>ejszej sp<span class=\"_ _4\"></span>\u0142aty dostawcy pr<span class=\"_ _4\"></span>zez faktora.<span class=\"ff2\"> </span>Ponadto,  Jedno<span class=\"ff3\">stka  D<span class=\"_ _4\"></span>ominuj\u0105c<span class=\"_ _4\"></span>a  zidentyfik<span class=\"_ _4\"></span>owa\u0142a  charakter<span class=\"_ _4\"></span>ystyki,<span class=\"_ _4\"></span>  kt\u00f3re  wskazuj\u0105  na  char<span class=\"_ _4\"></span>akter<span class=\"_ _4\"></span>  faktoringu  d\u0142u\u017cne<span class=\"_ _4\"></span>go  jako </span>zobowi\u0105zania <span class=\"_ _0\"></span>z<span class=\"ff2\"> </span>tytu\u0142u <span class=\"_ _0\"></span>finansowania<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>(zobowi\u0105zanie <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>tytu\u0142u <span class=\"_ _0\"> </span>kredytu <span class=\"_ _1\"> </span>udzielonego <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>faktora), <span class=\"_ _0\"></span>jednak\u017ce <span class=\"_ _0\"></span>zosta\u0142y <span class=\"_ _0\"></span>ocenione przez <span class=\"_ _10\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostk\u0119 <span class=\"_ _10\"> </span>Dominuj\u0105c\u0105 <span class=\"_ _11\"> </span>za <span class=\"_ _10\"> </span>niewystarczaj\u0105ce, <span class=\"_ _10\"> </span>aby <span class=\"_ _11\"> </span>uzna\u0107, <span class=\"_ _10\"> </span>\u017ce <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>momencie <span class=\"_ _11\"> </span>przekazania <span class=\"_ _19\"> </span>zobowi\u0105zania <span class=\"_ _11\"> </span>handloweg<span class=\"_ _4\"></span>o do<span class=\"ls0\"> <span class=\"ff3\">faktoringu <span class=\"_ _f\"></span>d\u0142u\u017cnego <span class=\"_ _f\"></span>nast\u0119puje <span class=\"_ _f\"></span>ca\u0142<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>owita <span class=\"_ _f\"></span>zmiana <span class=\"_ _0\"></span>charakt<span class=\"_ _4\"></span>eru <span class=\"_ _f\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>handlowego <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>d\u0142u\u017cny, <span class=\"_ _f\"></span>co <span class=\"_ _0\"></span>warunkowa\u0142ob<span class=\"_ _4\"></span>y </span></span>prezentacj\u0119  w  Spraw<span class=\"_ _4\"></span>ozdaniu  z<span class=\"_ _4\"></span>  sytuacji  finan<span class=\"_ _4\"></span>sowej  jako  z<span class=\"_ _4\"></span>obowi\u0105z<span class=\"_ _4\"></span>anie<span class=\"ff2\">  </span>z  tytu\u0142u  finansowania<span class=\"_ _4\"></span>  d\u0142u\u017cneg<span class=\"_ _4\"></span>o  oraz  prezentacj<span class=\"_ _4\"></span>\u0119 w <span class=\"ff3\">Sprawozdaniu z<span class=\"_ _4\"></span> przep\u0142yw<span class=\"_ _4\"></span>\u00f3w pieni<span class=\"_ _4\"></span>\u0119\u017cnych w dzia\u0142aln<span class=\"_ _4\"></span>o\u015bci finans<span class=\"_ _4\"></span>owej:<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>orem jest bank i <span class=\"_ _4\"></span>w momenci<span class=\"_ _4\"></span>e dokonania subr<span class=\"_ _6\"></span>o<span class=\"_ _3\"></span>gacji <span class=\"_ _4\"></span>przez faktora zm<span class=\"_ _4\"></span>ienia si\u0119 str<span class=\"_ _4\"></span>ona, kt\u00f3ra jes<span class=\"_ _4\"></span>t wierzyciel<span class=\"_ _4\"></span>em,<span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">w <span class=\"_ _2\"> </span>celu <span class=\"_ _2\"> </span>pozyskania <span class=\"_ _2\"> </span>korzystniejszych <span class=\"_ _1\"> </span>warunk\u00f3w <span class=\"_ _1\"> </span>umowa <span class=\"_ _2\"> </span>faktoringowa <span class=\"_ _1\"> </span>by\u0142a <span class=\"_ _2\"> </span>negocjowana <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>faktorem <span class=\"_ _2\"> </span>przez <span class=\"_ _1\"> </span>Jednostk\u0119 </span></span>Dominuj\u0105c\u0105, a<span class=\"_ _4\"></span> nie bezpo\u015bredni<span class=\"_ _4\"></span>o przez <span class=\"_ _4\"></span>dostawc\u00f3w, <span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">t<span class=\"_ _3\"></span>ermin <span class=\"_ _f\"></span>faktycznej <span class=\"_ _f\"></span>sp\u0142aty <span class=\"_ _0\"></span>zobowi\u0105z<span class=\"_ _4\"></span>a\u0144 <span class=\"_ _f\"></span>wobe<span class=\"_ _3\"></span>c <span class=\"_ _f\"></span>dostawc\u00f3w <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _f\"></span>jest <span class=\"_ _0\"></span>d\u0142u\u017cszy <span class=\"_ _f\"></span>(i <span class=\"_ _0\"></span>wy<span class=\"_ _3\"></span><span class=\"ff2\">nosi <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>180 </span></span></span>dni) <span class=\"_ _11\"> </span>od <span class=\"_ _11\"> </span>terminu <span class=\"_ _11\"> </span>sp\u0142aty <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _10\"> </span>wo<span class=\"_ _3\"></span>bec <span class=\"_ _10\"> </span>po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>osta\u0142ych <span class=\"_ _10\"> </span>dostawc\u00f3w, <span class=\"_ _11\"> </span>kt\u00f3rych <span class=\"_ _11\"> </span>zobowi\u0105zania <span class=\"_ _10\"> </span>nie <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _11\"> </span>oddawane <span class=\"_ _11\"> </span>do faktoringu (i s<span class=\"_ _4\"></span>tandardowo t<span class=\"_ _4\"></span>ermin ten wyn<span class=\"_ _4\"></span>osi 60 dni),<span class=\"_ _4\"></span>  \u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">g<span class=\"_ _3\"></span>\u0142\u00f3wn<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>koszty <span class=\"_ _1\"> </span>faktoringu <span class=\"_ _1\"> </span>d\u0142u\u017cnego <span class=\"_ _1\"> </span>s\u0105 <span class=\"_ _2\"> </span>ponoszone <span class=\"_ _1\"> </span>przez <span class=\"_ _2\"> </span>Jednos<span class=\"_ _4\"></span>tk\u0119 <span class=\"_ _1\"> </span>Dominuj\u0105c\u0105, <span class=\"_ _1\"> </span>a <span class=\"_ _2\"> </span>obci\u0105\u017cenie<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _1\"> </span></span>dostawc\u00f3w <span class=\"_ _1\"> </span>wyst\u0119puje </span></span>wy\u0142\u0105cznie <span class=\"_ _3\"></span>w<span class=\"ff2\"> </span>przypadku <span class=\"_ _3\"></span>otrzymania <span class=\"_ _3\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>przez <span class=\"_ _f\"></span>dostawc\u0119 <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>terminie <span class=\"_ _f\"></span>skr\u00f3conym <span class=\"_ _3\"></span>w <span class=\"_ _f\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>terminu <span class=\"_ _3\"></span>p\u0142atno\u015bci wynikaj\u0105cego z um<span class=\"_ _4\"></span>owy handlowej, kt\u00f3ry standar<span class=\"_ _4\"></span>dowo wynosi 60 dn<span class=\"_ _4\"></span>i od dnia otrzymania faktury p<span class=\"_ _4\"></span>rzez Sp\u00f3\u0142k\u0119 (upust z<span class=\"_ _4\"></span>a zap\u0142at\u0119 przed termin<span class=\"_ _4\"></span>em 60 <span class=\"_ _4\"></span>dni lub innym,<span class=\"_ _4\"></span> wynikaj\u0105cym z <span class=\"_ _4\"></span>umowy <span class=\"_ _4\"></span>handlowej).<span class=\"ff2\"> </span>W  ramach <span class=\"_ _10\"> </span>analizy  zapis\u00f3w <span class=\"_ _19\"> </span>M<span class=\"_ _3\"></span>SSF  w <span class=\"_ _10\"> </span>kontek\u015bcie  prezentacji  salda  zobowi\u0105za\u0144  handlowych <span class=\"_ _10\"> </span>przekaza<span class=\"_ _4\"></span>nych  do <span class=\"_ _10\"> </span>faktoringu d\u0142u\u017cnego, <span class=\"_ _f\"></span>Jednostka <span class=\"_ _0\"></span>Dominu<span class=\"_ _4\"></span>j\u0105ca <span class=\"_ _f\"></span>przeanalizowa\u0142a <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>opublikowane <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>grudniu <span class=\"_ _0\"></span>2020 <span class=\"_ _0\"></span><span class=\"ff2\">r. <span class=\"_ _0\"></span>przez <span class=\"_ _f\"></span>Komitet <span class=\"_ _f\"></span>ds. <span class=\"_ _0\"></span>Interpretacji </span>Standard\u00f3w (Komi<span class=\"_ _4\"></span>tet) stanowisk<span class=\"_ _4\"></span>o w sprawie prezenta<span class=\"_ _4\"></span>cji transakc<span class=\"_ _4\"></span>ji faktoringu <span class=\"_ _4\"></span>d\u0142u\u017cnego w spr<span class=\"_ _4\"></span>awozdaniu z <span class=\"_ _4\"></span>sytuacji finansowej<span class=\"_ _4\"></span> oraz <span class=\"_ _15\"> </span>sprawozdaniu<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>przep\u0142yw<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _15\"> </span>pieni\u0119\u017cnych<span class=\"_ _4\"></span>. <span class=\"_ _15\"> </span>Aspekty<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>wskazane <span class=\"_ _11\"> </span>przez <span class=\"_ _15\"> </span>Komitet <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>stanowisku <span class=\"_ _15\"> </span>jak <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>podsu<span class=\"ff2\">mowanie </span>kluczowych <span class=\"_ _f\"></span>wymog\u00f3w <span class=\"_ _f\"></span>zwi\u0105zanych <span class=\"_ _3\"></span>z <span class=\"_ _0\"></span>analizowanym <span class=\"_ _f\"></span>zagadnieniem, <span class=\"_ _3\"></span>zdaniem <span class=\"_ _f\"></span>Je<span class=\"_ _3\"></span>dnostki <span class=\"_ _f\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>nie<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>wp\u0142yn\u0119\u0142y <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>wnioski z <span class=\"ff3\">oceny <span class=\"_ _17\"> </span>przeprowadzone<span class=\"_ _4\"></span>j <span class=\"_ _17\"> </span>przez <span class=\"_ _17\"> </span>Je<span class=\"_ _3\"></span>dn<span class=\"_ _4\"></span>ostk\u0119 <span class=\"_ _17\"> </span>Dominuj\u0105c\u0105. <span class=\"_ _17\"> </span>Komitet, <span class=\"_ _17\"> </span>rekomenduj\u0105c <span class=\"_ _17\"> </span>w\u0142a\u015bciw\u0105<span class=\"_ _4\"></span> <span class=\"_ _17\"> </span>prezentacj\u0119<span class=\"_ _3c\"> </span></span>zobowi\u0105za\u0144<span class=\"_ _3c\"> </span>podlegaj\u0105cych <span class=\"_ _1\"> </span>fakt<span class=\"_ _4\"></span>oringowi <span class=\"_ _1\"> </span>d\u0142u\u017cnemu <span class=\"_ _1\"> </span>wskaza\u0142 <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>te <span class=\"_ _2\"> </span>same <span class=\"_ _1\"> </span>kwestie, <span class=\"_ _1\"> </span>kt\u00f3re <span class=\"_ _1\"> </span>zosta\u0142y <span class=\"_ _1\"> </span>przeanalizowane <span class=\"_ _1\"> </span>i <span class=\"_ _1\"> </span>ujawnione <span class=\"_ _1\"> </span>Jednostk\u0119 Dominuj\u0105c\u0105  powy\u017cej,  w <span class=\"_ _10\"> </span>ramach  wa\u017cnych  os\u0105d\u00f3w. <span class=\"_ _10\"> </span>W  szczeg\u00f3lno\u015bci,  w <span class=\"_ _10\"> </span>kontek\u015bcie  obszar\u00f3w  analizy <span class=\"_ _19\"> </span>wskazanych  przez Komitet, Jedn<span class=\"_ _4\"></span>ostka Dominuj\u0105<span class=\"_ _4\"></span>ca potwierdza,<span class=\"_ _4\"></span> \u017ce:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff2\">przekazanie <span class=\"_ _f\"></span>zo<span class=\"_ _3\"></span><span class=\"ff3\">bowi\u0105z<span class=\"_ _4\"></span>a\u0144 <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>f<span class=\"_ _3\"></span>akt<span class=\"_ _4\"></span>oringu <span class=\"_ _f\"></span>d\u0142u\u017cnego <span class=\"_ _f\"></span>nie <span class=\"_ _0\"></span>wymaga\u0142<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>ustanowienia <span class=\"_ _f\"></span>\u017cadnych <span class=\"_ _f\"></span>dodatkowych <span class=\"_ _f\"></span>zabezpiecze\u0144 <span class=\"_ _f\"></span>na </span></span></span>rzecz <span class=\"_ _3\"></span>faktora-<span class=\"ff3\">banku, <span class=\"_ _3\"></span>ani <span class=\"_ _3\"></span>te\u017c <span class=\"_ _f\"></span>nie <span class=\"_ _3\"></span>s\u0105 <span class=\"_ _f\"></span>ustanawiane <span class=\"_ _3\"></span>dodatkowe <span class=\"_ _3\"></span>gwara<span class=\"_ _4\"></span>ncje <span class=\"_ _3\"></span>zwi\u0105zane <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _3\"></span>d\u0142u\u017cnym. <span class=\"_ _3\"></span>Ponadto <span class=\"_ _3\"></span>nie </span>ma <span class=\"_ _f\"></span>r\u00f3wnie\u017c <span class=\"_ _f\"></span>miejsca <span class=\"_ _f\"></span>zmiana <span class=\"_ _f\"></span>warunk\u00f3w <span class=\"_ _f\"></span>handlowych <span class=\"_ _3\"></span>dotycz\u0105cych <span class=\"_ _f\"></span>niewywi\u0105zania <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>warunk<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _3\"></span>umowy <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>anulowania umowy,  \u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">maj\u0105c <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>uwadze <span class=\"_ _f\"></span>powy\u017csze, <span class=\"_ _f\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>uwzgl\u0119dniaj\u0105c <span class=\"_ _f\"></span>ustalone <span class=\"_ _f\"></span>oprocentowani<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>dyskonto <span class=\"_ _0\"></span>oraz <span class=\"_ _f\"></span>termin <span class=\"_ _0\"></span>wyd\u0142u\u017conej<span class=\"_ _4\"></span> </span></span>sp\u0142aty, <span class=\"_ _3\"></span>przep\u0142ywy <span class=\"_ _3\"></span>pieni\u0119\u017cne <span class=\"_ _f\"></span>zwi\u0105zane <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>zobowi\u0105zani<span class=\"_ _4\"></span>em <span class=\"_ _f\"></span>przekaza<span class=\"_ _4\"></span>nym <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>faktoringu <span class=\"_ _3\"></span>d\u0142<span class=\"_ _3\"></span>u\u017cnego <span class=\"_ _3\"></span>nie <span class=\"_ _f\"></span>zmieni\u0105 <span class=\"_ _f\"></span>si\u0119 <span class=\"_ _3\"></span>o <span class=\"_ _f\"></span>wi\u0119cej ni\u017c <span class=\"_ _0\"></span>10%; <span class=\"_ _0\"> </span>ty<span class=\"_ _3\"></span>m <span class=\"_ _0\"></span>samym <span class=\"_ _0\"></span>nie <span class=\"_ _1\"> </span>zostaje <span class=\"_ _0\"> </span>spe<span class=\"_ _3\"></span>\u0142nion<span class=\"_ _4\"></span>e <span class=\"_ _0\"> </span>kryterium <span class=\"_ _1\"> </span>zaprzestania <span class=\"_ _0\"></span>ujmowania <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span>jakim <span class=\"_ _0\"> </span>je<span class=\"_ _3\"></span>st <span class=\"_ _0\"></span>tzw. <span class=\"_ _1\"> </span>test <span class=\"_ _0\"></span>10%, a <span class=\"ff3\">tak\u017ce nie zos<span class=\"_ _4\"></span>taj\u0105 spe\u0142nion<span class=\"_ _4\"></span>e pozosta\u0142e kry<span class=\"_ _4\"></span>teria zaprz<span class=\"_ _4\"></span>estania ujm<span class=\"_ _4\"></span>owania zob<span class=\"_ _4\"></span>owi\u0105za\u0144 z MS<span class=\"_ _4\"></span>SF 9, <span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">ust<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>one <span class=\"_ _0\"></span>terminy <span class=\"_ _0\"></span>p\u0142atno\u015bci, <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>wzorzec <span class=\"_ _0\"></span>p\u0142atno\u015bci <span class=\"_ _f\"></span>(w <span class=\"_ _1\"> </span>tym <span class=\"_ _0\"></span>dotycz\u0105cy <span class=\"_ _0\"></span>odsetek <span class=\"_ _f\"></span>i <span class=\"_ _1\"> </span>dyskonta) <span class=\"_ _f\"></span>nie <span class=\"_ _1\"> </span>ulegaj\u0105 <span class=\"_ _0\"></span>zmiani<span class=\"_ _4\"></span>e </span></span>w <span class=\"ff3\">stosunku do zo<span class=\"_ _4\"></span>bowi\u0105za\u0144 <span class=\"_ _4\"></span>handlowych wob<span class=\"_ _4\"></span>ec daneg<span class=\"_ _4\"></span>o dostawcy,<span class=\"_ _4\"></span> kt\u00f3re nie s\u0105 <span class=\"_ _4\"></span>obj\u0119te fakt<span class=\"_ _4\"></span>oringiem d\u0142u\u017c<span class=\"_ _4\"></span>nym,<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">zo<span class=\"_ _3\"></span>bowi\u0105z<span class=\"_ _4\"></span>ania <span class=\"_ _10\"> </span>przekazane <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>faktoringu <span class=\"_ _10\"> </span>d\u0142u\u017cnego <span class=\"_ _10\"> </span>st<span class=\"_ _3\"></span>an<span class=\"_ _4\"></span>owi\u0105 <span class=\"_ _11\"> </span>cz\u0119\u015b\u0107 <span class=\"_ _11\"> </span>kapita\u0142u <span class=\"_ _10\"> </span>obrotowego <span class=\"_ _11\"> </span>wykorz<span class=\"_ _4\"></span>ystywaneg<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>przez </span></span>jednostk\u0119 w norm<span class=\"_ _4\"></span>alnym cyklu <span class=\"_ _6\"></span>operacyjnym jednostki.<span class=\"ff2\"> </span>Jednostka <span class=\"_ _f\"></span>Dominuj\u0105ca <span class=\"_ _f\"></span>wskazuje, <span class=\"_ _f\"></span>\u017ce <span class=\"_ _0\"></span>termin <span class=\"_ _0\"></span>faktycznej <span class=\"_ _f\"></span>sp\u0142aty <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _f\"></span>wobec <span class=\"_ _0\"></span>dostawc\u00f3w <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>umowami <span class=\"_ _0\"></span>faktoringu<span class=\"_ _4\"></span> d\u0142u\u017cnego <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>d\u0142u\u017cszy <span class=\"_ _3\"></span>(do <span class=\"_ _f\"></span>180 <span class=\"_ _f\"></span>dni) <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>terminu<span class=\"ff2\"> <span class=\"_ _f\"></span></span>sp\u0142aty <span class=\"_ _f\"></span>zobowi\u0105za<span class=\"_ _4\"></span>\u0144 <span class=\"_ _3\"></span>wobec <span class=\"_ _f\"></span>pozosta\u0142ych <span class=\"_ _3\"></span>dostawc\u00f3w,<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>kt\u00f3rych <span class=\"_ _3\"></span>zobowi\u0105zania <span class=\"_ _f\"></span>nie s\u0105  o<span class=\"_ _3\"></span>ddawane  do  f<span class=\"_ _3\"></span>aktoringu,<span class=\"_ _4\"></span>  kt\u00f3ry <span class=\"_ _10\"> </span>standardowo  wynosi <span class=\"_ _10\"> </span>60  dni, <span class=\"_ _10\"> </span>co <span class=\"_ _10\"> </span>mo\u017ce <span class=\"_ _10\"> </span>\u015bwiadczy\u0107  na <span class=\"_ _10\"> </span>rzecz  zmiany <span class=\"_ _10\"> </span>charakteru  tych zobowi\u0105za\u0144 <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>handlowego <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>d\u0142u\u017cny. <span class=\"_ _f\"></span>Jednak\u017ce <span class=\"_ _3\"></span>cecha <span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>zosta\u0142a <span class=\"_ _3\"></span>oceniona <span class=\"_ _3\"></span>prz<span class=\"_ _3\"></span>ez <span class=\"_ _3\"></span>Jednostk\u0119 <span class=\"_ _3\"></span>Dominuj\u0105c\u0105 <span class=\"_ _3\"></span>za <span class=\"_ _3\"></span>niewystarczaj\u0105c\u0105, aby  uzna\u0107,<span class=\"_ _4\"></span>  \u017ce  w <span class=\"_ _2\"> </span>momencie  przekazania <span class=\"_ _12\"> </span>zobowi\u0105zania <span class=\"_ _2\"> </span>handlowego  do  fakt<span class=\"_ _4\"></span>oringu  d<span class=\"_ _4\"></span>\u0142u\u017cnego <span class=\"_ _12\"> </span>nast\u0105pi\u0142a  ca<span class=\"_ _4\"></span>\u0142kowita  zmia<span class=\"_ _4\"></span>na charakteru <span class=\"_ _f\"></span>zobowi\u0105zania. <span class=\"_ _f\"></span>Poza <span class=\"_ _f\"></span>powy\u017cszym <span class=\"_ _f\"></span>kryterium, <span class=\"_ _0\"></span>\u017cadne <span class=\"_ _f\"></span>inne <span class=\"_ _0\"></span>warunki <span class=\"_ _f\"></span>zobowi\u0105za\u0144 <span class=\"_ _f\"></span>obj\u0119tych <span class=\"_ _f\"></span>faktoringiem <span class=\"_ _0\"></span>d\u0142u\u017cnym <span class=\"_ _f\"></span>nie r\u00f3\u017cni\u0105 si\u0119 od wa<span class=\"_ _4\"></span>runk\u00f3w pozos<span class=\"_ _4\"></span>ta\u0142ych zobowi\u0105z<span class=\"_ _4\"></span>a\u0144 handl<span class=\"_ _4\"></span>owych.<span class=\"ff2\"> </span>Tym <span class=\"_ _3\"></span>samym, <span class=\"_ _3\"></span>ocena <span class=\"_ _3\"></span>Jednostki <span class=\"_ _3\"></span>Dominuj\u0105cej <span class=\"_ _3\"></span>co <span class=\"_ _3\"></span>do <span class=\"_ _f\"></span>charakteru <span class=\"_ _3\"></span>zo<span class=\"_ _4\"></span>bowi\u0105za\u0144 <span class=\"_ _3\"></span>handlowych <span class=\"_ _3\"></span>przekaza<span class=\"_ _4\"></span>nych <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>faktoringu <span class=\"_ _3\"></span>d\u0142u\u017cnego i <span class=\"ff3\">ich prezentacji, oznacza, \u017ce <span class=\"_ _3\"></span>zobowi\u0105zania handlowe przekazan<span class=\"_ _4\"></span>e do <span class=\"_ _3\"></span>faktoringu d\u0142u\u017cnego <span class=\"_ _3\"></span>Sp\u00f3<span class=\"_ _4\"></span>\u0142ka prezentuje <span class=\"_ _3\"></span>w sprawozdaniu </span>z sytuacji finan<span class=\"_ _4\"></span>sowej w p<span class=\"_ _4\"></span>ozycji \u201eZob<span class=\"_ _4\"></span>owi\u0105zania wobec d<span class=\"_ _4\"></span>ostawc\u00f3w <span class=\"_ _4\"></span>i podobne\u201d, uw<span class=\"_ _4\"></span>zgl\u0119dniaj\u0105c je w <span class=\"_ _4\"></span>kategorii \u201ep<span class=\"_ _4\"></span>odobn<span class=\"_ _4\"></span>e\u201d.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "Zasady rachunkowo\u015bci  Przep\u0142ywy pieni\u0119\u017cne z tytu\u0142u odsetek od transakcji faktoringu d\u0142u\u017cnego prezentowane s\u0105 w ramach przep\u0142yw\u00f3w z dzia\u0142alno\u015bci finansowej.  Kwoty  faktycznych  sp\u0142at  wierzytelno\u015bci  podstawowej  oddanej  do  faktoringu  d\u0142u\u017cnego  wobec  faktora prezentowane s\u0105 w ramach przep\u0142yw\u00f3w z dzia\u0142alno\u015bci operacyjnej i cz\u0119\u015bciowo, r\u00f3wnie\u017c inwestycyjnej. Dodatkowo Jednostka Dominuj\u0105ca w ramach zmiany stanu kapita\u0142u obrotowego w sprawozdaniu z przep\u0142yw\u00f3w pieni\u0119\u017cnych wykazuje w odr\u0119bnej linii \u201eZmian\u0119 stanu zobowi\u0105za\u0144 handlowych oddanych do faktoringu\u201d, dla cel\u00f3w jasnej i przejrzystej prezentacji. Wa\u017cne oszacowania, za\u0142o\u017cenia i os\u0105dy Jednostka  Dominuj\u0105ca  w  trakcie  okresu  zako\u0144czonego  31  grudnia  2019  r.  wdro\u017cy\u0142a  faktoring  d\u0142u\u017cny  (dalsze  informacje przedstawiono w Nocie 10.3). Poniewa\u017c praktyka rynkowa w zakresie prezentacji transakcji faktoringu d\u0142u\u017cnego w sprawozdaniu z przep\u0142yw\u00f3w pieni\u0119\u017cnych nie  jest  jednolita,  konieczne  by\u0142o  dokonanie  przez  Zarz\u0105d os\u0105du  w  tym  obszarze.  W  przypadku  tych  transakcji Jednostka Dominuj\u0105ca  musia\u0142a  dokona\u0107  oceny,  czy  wydatki  zwi\u0105zane  z  p\u0142atno\u015bciami  dokonanymi  na  rzecz  faktora  powinny  by\u0107 zaklasyfikowane  do  przep\u0142yw\u00f3w  pieni\u0119\u017cnych  z  dzia\u0142alno\u015bci  operacyjnej  czy  te\u017c  do  przep\u0142yw\u00f3w  z dzia\u0142alno\u015bci  finansowej w ramach sprawozdania z przep\u0142yw\u00f3w pieni\u0119\u017cnych. Zgodnie z MSR7.11 jednostka powinna prezentowa\u0107 przep\u0142ywy pieni\u0119\u017cne z dzia\u0142alno\u015bci operacyjnej, inwestycyjnej i finansowej w spos\u00f3b najbardziej odpowiedni dla rodzaju prowadzonej dzia\u0142alno\u015bci, gdy\u017c informacja ta dostarcza u\u017cytkownikom sprawozda\u0144 finansowych dane pozwalaj\u0105ce na dokonanie oceny wp\u0142ywu tych\u017ce dzia\u0142alno\u015bci na sytuacj\u0119 finansow\u0105 jednostki oraz na kwot\u0119 \u015brodk\u00f3w pieni\u0119\u017cnych i ich ekwiwalent\u00f3w. W zwi\u0105zku z powy\u017cszym w ocenie Jednostki Dominuj\u0105cej: -  prezentacja  sp\u0142aty  kwoty  wierzytelno\u015bci  podstawowej  w  ramach  faktoringu  d\u0142u\u017cnego  w  przep\u0142ywach  z  dzia\u0142alno\u015bci operacyjnej  jest  zgodna  z  celem  poszczeg\u00f3lnych  element\u00f3w  transakcji    i  sp\u00f3jna  z  prezentacj\u0105  tych  transakcji w sprawozdaniu  z  sytuacji  finansowej.  W  przypadku  dokonania  subrogacji  ustawowej  wierzytelno\u015bci  przez  faktora z prawnego punktu widzenia przejmuje on prawa i obowi\u0105zki charakterystyczne dla wierzytelno\u015bci handlowych. Jedynie przep\u0142ywy wynikaj\u0105ce ze sp\u0142aty kwot wierzytelno\u015bci podstawowych, pochodz\u0105cych z zobowi\u0105za\u0144 z tytu\u0142u zakupu, budowy \u015brodk\u00f3w  trwa\u0142ych  i  warto\u015bci  niematerialnych prezentowane  s\u0105  w  ramach  dzia\u0142alno\u015bci  inwestycyjnej (dalsze  informacje przedstawiono w Nocie 10.3),   -  natomiast aspekt finansowy zwi\u0105zany z transakcj\u0105 faktoringu jest wskazany w prezentacji odsetek w ramach dzia\u0142alno\u015bci finansowej.  Jest  to  sp\u00f3jne  z  ujmowaniem  tych  odsetek  w  kosztach  finansowych  w  sprawozdaniu  z  wyniku  zgodnie z przyj\u0119t\u0105  przez  Jednostk\u0119  Dominuj\u0105c\u0105  polityk\u0105  rachunkowo\u015bci  prezentacji  koszt\u00f3w  odsetek  od  faktoringu  d\u0142u\u017cnego w dzia\u0142alno\u015bci finansowej.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "Cz\u0119\u015b\u0107 11 \u2013<span class=\"ff1\"> </span>\u015awi<span class=\"_ _4\"></span>adczeni<span class=\"_ _4\"></span>a pracownicze<span class=\"ff1\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _3\"></span>zobowi\u0105zana <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>wyp\u0142aty <span class=\"_ _3\"></span>okre\u015blonych <span class=\"_ _f\"></span>\u015bwiadcze\u0144 <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>okresie <span class=\"_ _3\"></span>zatrudnienia <span class=\"_ _3\"></span>(\u015bwiadcze\u0144 <span class=\"_ _3\"></span>emerytalnych <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u jednorazowych <span class=\"_ _1f\"> </span>odpraw <span class=\"_ _1f\"> </span>emerytaln<span class=\"_ _4\"></span>o-<span class=\"ff3\">rentowych, <span class=\"_ _1f\"> </span>odpraw <span class=\"_ _1f\"> </span>po\u015bmiertn<span class=\"_ _4\"></span>ych, <span class=\"_ _1f\"> </span>ekwiwalentu <span class=\"_ _1f\"> </span>w\u0119gl<span class=\"_ _4\"></span>owego) <span class=\"_ _1f\"> </span>oraz <span class=\"_ _1f\"> </span>innych<span class=\"_ _4\"></span> </span>d\u0142ugoterminowy<span class=\"_ _4\"></span>ch \u015bwiadcz<span class=\"_ _4\"></span>e\u0144 (w postac<span class=\"_ _4\"></span>i nagr\u00f3d jub<span class=\"_ _4\"></span>ileuszowych), <span class=\"_ _4\"></span>zgodnie z<span class=\"_ _4\"></span> Zak\u0142adowym <span class=\"_ _4\"></span>Uk\u0142adem<span class=\"ff2\"> Zbiorowym Pr<span class=\"_ _4\"></span>acy. </span>Wysoko\u015b\u0107 zobowi\u0105za\u0144 <span class=\"_ _3\"></span>z<span class=\"ff2\"> </span>tytu<span class=\"_ _4\"></span>\u0142u <span class=\"_ _3\"></span>obu rodzaj\u00f3w <span class=\"_ _3\"></span>\u015bwiadcze\u0144 szacowana<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy<span class=\"ff2\"> <span class=\"_ _3\"></span>przez </span>niezale\u017cnego aktua<span class=\"_ _4\"></span>riusza me<span class=\"_ _4\"></span>tod\u0105 <span class=\"_ _4\"></span>prognozowanych <span class=\"_ _4\"></span>\u015bwiadcze\u0144 je<span class=\"_ _4\"></span>dnostkowych. <span class=\"ff2\"> </span>Warto\u015b\u0107 <span class=\"_ _10\"> </span>bie<span class=\"_ _3\"></span>\u017c\u0105c\u0105 <span class=\"_ _10\"> </span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>okre\u015blonych <span class=\"_ _10\"> </span>\u015bwia<span class=\"_ _3\"></span>dcze\u0144 <span class=\"_ _10\"> </span>ustala <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _11\"> </span>poprzez <span class=\"_ _11\"> </span>zdyskon<span class=\"_ _4\"></span>towanie <span class=\"_ _10\"> </span>szacowanych przysz\u0142ych <span class=\"_ _f\"></span>wyp\u0142yw\u00f3w <span class=\"_ _f\"></span>pieni\u0119\u017cnych <span class=\"_ _f\"></span>przy <span class=\"_ _0\"></span>zastosowaniu <span class=\"_ _f\"></span>st\u00f3p <span class=\"_ _0\"></span>procentowych <span class=\"_ _f\"></span>obligacji <span class=\"_ _f\"></span>skarbowych <span class=\"_ _f\"></span>wyra\u017conych <span class=\"_ _0\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> waluc<span class=\"_ _4\"></span>ie </span>przysz\u0142ej <span class=\"_ _f\"></span>wyp\u0142aty <span class=\"_ _f\"></span>\u015bwiadcze\u0144, <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>terminach <span class=\"_ _f\"></span>zapadalno\u015bci <span class=\"_ _f\"></span>zbli\u017conych <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>te<span class=\"_ _3\"></span>rmin<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _f\"></span>regulowania <span class=\"_ _f\"></span>odno\u015b<span class=\"_ _3\"></span>nych <span class=\"_ _f\"></span>zobowi\u0105za\u0144.<span class=\"_ _4\"></span> Zyski <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>st<span class=\"_ _3\"></span>rat<span class=\"_ _4\"></span>y <span class=\"_ _15\"> </span>aktuarialne <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>wyceny <span class=\"_ _15\"> </span>okre\u015blonych <span class=\"_ _15\"> </span>\u015bwiadcze\u0144 <span class=\"_ _11\"> </span>po <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span>kresi<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>zatrudnienia <span class=\"_ _15\"> </span>ujmuje <span class=\"_ _15\"> </span>si\u0119 <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>osta\u0142ych ca\u0142kowitych  doch<span class=\"_ _4\"></span>odach  w  okresie  w  kt\u00f3rym<span class=\"_ _4\"></span>  powsta\u0142y.  Zyski  i<span class=\"_ _4\"></span>  straty  aktuarialn<span class=\"_ _4\"></span>e  z  wyceny  pozos<span class=\"_ _4\"></span>ta\u0142ych  \u015bwiadcze\u0144<span class=\"ff2\"> </span>(<span class=\"ff3\">\u015bwiadczenia z<span class=\"_ _4\"></span><span class=\"ff2\"> <span class=\"ff3\">tytu\u0142u nagr<span class=\"_ _4\"></span>\u00f3d jubileusz<span class=\"_ _4\"></span>owych) ujmowan<span class=\"_ _4\"></span>e s\u0105 w<span class=\"ff2\"> wyniku <span class=\"_ _4\"></span>finansowym. </span></span></span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania i za\u0142<span class=\"_ _4\"></span>o\u017cenia<span class=\"ff1\"> </span>Zobowi\u0105zanie  bilansowe  z  tytu\u0142u  przysz\u0142ych  \u015bwiadcze\u0144 <span class=\"_ _10\"> </span>pracow<span class=\"_ _4\"></span>niczych  r\u00f3wne  jest <span class=\"_ _10\"> </span>warto\u015bci  bie\u017c\u0105cej  zobowi\u0105zania <span class=\"ff2\"> </span>z <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>e\u015blonych <span class=\"_ _1\"> </span>\u015bwiadcze\u0144. <span class=\"_ _1\"> </span>Wysoko\u015b\u0107 <span class=\"_ _2\"> </span>zobowi\u0105zania <span class=\"_ _1\"> </span>zale\u017cy <span class=\"_ _1\"> </span>od <span class=\"_ _2\"> </span>wielu <span class=\"_ _2\"> </span>czynnik\u00f3w, <span class=\"_ _2\"> </span>kt\u00f3re <span class=\"_ _2\"> </span>s\u0105 <span class=\"_ _1\"> </span>wyko<span class=\"_ _3\"></span>rzys<span class=\"_ _4\"></span>tywane <span class=\"_ _1\"> </span>jako za\u0142o\u017cenia <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>meto<span class=\"_ _3\"></span>dzi<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>aktuarialnej. <span class=\"_ _3\"></span>Wszelkie <span class=\"_ _f\"></span>zmiany <span class=\"_ _3\"></span>za\u0142o\u017ce\u0144 <span class=\"_ _f\"></span>maj\u0105 <span class=\"_ _3\"></span>wp\u0142yw <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>bilansow\u0105 <span class=\"_ _f\"></span>zobowi\u0105z<span class=\"_ _4\"></span>ania. <span class=\"_ _3\"></span>Jednym <span class=\"ff2\"> </span>z  podstawowych  za\u0142o\u017ce\u0144  dla  ustalenia  wysoko\u015bci  zobowi\u0105z<span class=\"_ _4\"></span>ania  jest  stopa  procentowa.  Na  dzie\u0144  ko\u0144cz\u0105cy  okres sprawozdawczy <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>oparciu <span class=\"_ _c\"> </span>o <span class=\"_ _c\"> </span>opini\u0119 <span class=\"_ _14\"> </span>niezale\u017cnego <span class=\"_ _14\"> </span>aktuariusza <span class=\"_ _14\"> </span>przyjmuje <span class=\"_ _14\"> </span>si\u0119 <span class=\"_ _d\"> </span>odpowiedni\u0105<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>sto<span class=\"_ _3\"></span>p\u0119 <span class=\"_ _14\"> </span>dyskonta <span class=\"_ _14\"> </span>dla podmiot\u00f3w <span class=\"_ _19\"> </span>Grupy <span class=\"_ _10\"> </span>Kapita\u0142owej,  przy <span class=\"_ _10\"> </span>u\u017cyciu <span class=\"_ _10\"> </span>kt\u00f3<span class=\"_ _3\"></span>rej <span class=\"_ _19\"> </span>ustala <span class=\"_ _10\"> </span>si\u0119 <span class=\"_ _10\"> </span>warto\u015b\u0107 <span class=\"_ _10\"> </span>bie\u017c\u0105c\u0105 <span class=\"_ _10\"> </span>szacowanych  przysz\u0142ych <span class=\"_ _10\"> </span>wyp\u0142yw\u00f3w pieni\u0119\u017cnych <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _10\"> </span>tych <span class=\"_ _11\"> </span>\u015bwiadcze\u0144.<span class=\"ff2\"> <span class=\"_ _10\"> </span>Przy <span class=\"_ _10\"> </span>ustalaniu <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>dy<span class=\"_ _4\"></span>skontowej <span class=\"_ _10\"> </span>dla <span class=\"_ _10\"> </span>okresu <span class=\"_ _10\"> </span>sprawozdawczego <span class=\"_ _10\"> </span>aktuariusz<span class=\"_ _4\"></span> </span>ekstrapolu<span class=\"ff3\">je <span class=\"_ _11\"> </span>wzd\u0142u\u017c <span class=\"_ _10\"> </span>krzywej <span class=\"_ _11\"> </span>rentowno\u015bci <span class=\"_ _11\"> </span>bie\u017c\u0105ce <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>procentowe <span class=\"_ _11\"> </span>obligacji <span class=\"_ _11\"> </span>skarbowych <span class=\"_ _10\"> </span>wyra\u017conych <span class=\"_ _11\"> </span>w<span class=\"_ _3\"></span></span> waluci<span class=\"_ _4\"></span>e przysz\u0142ej <span class=\"_ _15\"> </span>wyp\u0142aty <span class=\"_ _15\"> </span>\u015bwiadcze\u0144, <span class=\"_ _11\"> </span>aby <span class=\"_ _14\"> </span>uzyska\u0107 <span class=\"_ _15\"> </span>stop\u0119 <span class=\"_ _15\"> </span>dyskontow\u0105<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>umo\u017cliwiaj\u0105c\u0105 <span class=\"_ _15\"> </span>dyskontowani<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>p\u0142atno\u015bci <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span><span class=\"ff2\"> termini<span class=\"_ _4\"></span>e </span>realizacji d\u0142u\u017csz<span class=\"_ _4\"></span>ym ni\u017c termin <span class=\"_ _4\"></span>wykupu obli<span class=\"_ _4\"></span>gacji.<span class=\"ff2\"> </span>Pozosta\u0142e <span class=\"_ _15\"> </span>za\u0142o\u017cenia <span class=\"_ _11\"> </span>makroekonomiczn<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>wykorzystywane <span class=\"_ _11\"> </span>dla <span class=\"_ _15\"> </span>wyceny <span class=\"_ _15\"> </span>zo<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>owi\u0105za\u0144 <span class=\"_ _15\"> </span>z <span class=\"_ _11\"> </span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _11\"> </span>przysz\u0142ych <span class=\"_ _15\"> </span>\u015bwiadcze\u0144 pracowniczych, <span class=\"_ _4\"></span>takie jak stopa in<span class=\"_ _4\"></span>flacji czy na<span class=\"_ _4\"></span>jni\u017csze wynagr<span class=\"_ _4\"></span>odzenie, <span class=\"_ _4\"></span>oparte s\u0105 na <span class=\"_ _4\"></span>obecnych <span class=\"ff2\">warunka<span class=\"_ _4\"></span>ch rynkowych. <span class=\"_ _4\"></span> </span>Zgodnie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>MSR <span class=\"_ _2\"> </span>19 <span class=\"_ _2\"> </span>par. <span class=\"_ _2\"> </span>78 <span class=\"_ _2\"> </span>za\u0142o\u017cenia <span class=\"_ _2\"> </span>aktu<span class=\"_ _3\"></span>arialne <span class=\"_ _1\"> </span>przyj\u0119te <span class=\"_ _2\"> </span>dla <span class=\"_ _2\"> </span>cel\u00f3w <span class=\"_ _2\"> </span>wyceny <span class=\"_ _2\"> </span>\u015bwiadcze\u0144 <span class=\"_ _2\"> </span>pracowniczych <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>G<span class=\"_ _3\"></span>rupi<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>s\u0105 sp\u00f3jne, <span class=\"_ _17\"> </span>gdy\u017c <span class=\"_ _1f\"> </span>odzwierciedla<span class=\"_ _4\"></span>j\u0105 <span class=\"_ _17\"> </span>relacje<span class=\"_ _3\"></span> <span class=\"_ _17\"> </span>ekonomiczne <span class=\"_ _17\"> </span>pomi\u0119dzy <span class=\"_ _17\"> </span>takimi <span class=\"_ _1f\"> </span>czynnikami <span class=\"_ _17\"> </span>jak <span class=\"_ _1f\"> </span>infl<span class=\"_ _4\"></span>acja, <span class=\"_ _17\"> </span>stopa <span class=\"_ _1f\"> </span>wzrostu wynagrodze\u0144, st<span class=\"_ _4\"></span>opa dyskon<span class=\"_ _4\"></span>ta oraz<span class=\"_ _4\"></span> stopa wzrostu cen w<span class=\"_ _4\"></span>\u0119gla. <span class=\"ff2\"> </span>Za\u0142o\u017cenia przyj\u0119<span class=\"_ _4\"></span>te do w<span class=\"ff2\">yceny na <span class=\"_ _4\"></span>31 grud<span class=\"_ _4\"></span>nia 2023<span class=\"_ _4\"></span> <span class=\"ff3\">r. zosta\u0142y </span>przedstawi<span class=\"_ _4\"></span>one w Nocie 11.2.<span class=\"_ _4\"></span> </span>Przedstawiona poni\u017cej <span class=\"_ _3\"></span>analiza wra\u017cliwo\u015bci <span class=\"_ _3\"></span>opiera <span class=\"_ _3\"></span>si\u0119 na <span class=\"_ _3\"></span>tej <span class=\"_ _3\"></span>samej metodzie <span class=\"_ _3\"></span>wyceny, jak\u0105 <span class=\"_ _3\"></span>u\u017cyto <span class=\"_ _3\"></span>do wyceny <span class=\"_ _f\"></span>zobowi\u0105za\u0144<span class=\"_ _4\"></span> uj\u0119tych <span class=\"_ _17\"> </span>w <span class=\"_ _17\"> </span>niniejsz<span class=\"_ _4\"></span>ym <span class=\"_ _17\"> </span>sprawo<span class=\"_ _4\"></span>zdaniu <span class=\"_ _13\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owym<span class=\"ff2\">, <span class=\"_ _17\"> </span>czyli <span class=\"_ _17\"> </span>metodzie <span class=\"_ _13\"> </span></span>prognozowanych <span class=\"_ _13\"> </span>uprawnie\u0144 <span class=\"_ _17\"> </span>jednostk<span class=\"_ _4\"></span>owych (\u201eProjected <span class=\"_ _0\"></span>Unit <span class=\"_ _0\"></span>Credit <span class=\"_ _0\"></span>Method\u201d). <span class=\"_ _0\"></span>Przy <span class=\"_ _0\"></span>analizie <span class=\"_ _0\"> </span>wp\u0142ywu <span class=\"_ _0\"></span>danego <span class=\"_ _0\"></span>czynnika <span class=\"_ _0\"></span>(za\u0142o\u017cenia) <span class=\"_ _0\"></span>zmienia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>jego <span class=\"_ _0\"> </span>warto\u015b\u0107 <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>+/<span class=\"_ _3\"></span><span class=\"ff2\">- <span class=\"_ _0\"></span><span class=\"lse\">1 </span></span>punkt <span class=\"_ _12\"> </span>procent<span class=\"_ _4\"></span>owy  p<span class=\"_ _4\"></span>ozostawiaj\u0105<span class=\"_ _4\"></span>c  wsz<span class=\"_ _4\"></span>elkie <span class=\"_ _12\"> </span>inne <span class=\"_ _2\"> </span>za\u0142o\u017cenia <span class=\"_ _12\"> </span>oraz <span class=\"_ _2\"> </span>baz\u0119  os\u00f3b <span class=\"_ _2\"> </span>uprawnionych <span class=\"_ _2\"> </span>do  \u015bwiadcz<span class=\"_ _4\"></span>e\u0144  b<span class=\"_ _4\"></span>ez <span class=\"_ _2\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\">mian. </span>Analiza pokazuje <span class=\"_ _4\"></span>wi\u0119c wp\u0142yw <span class=\"_ _4\"></span>zmiany tylko jedn<span class=\"_ _4\"></span>ego konkr<span class=\"_ _4\"></span>etnego cz<span class=\"_ _4\"></span>ynnika. <span class=\"ff2\"> </span>Wp\u0142yw zmian za\u0142<span class=\"_ _4\"></span>o\u017ce\u0144<span class=\"ff1\"> </span>na sald<span class=\"_ _4\"></span>o zobowi<span class=\"_ _4\"></span>\u0105za\u0144 (Jednost<span class=\"_ _4\"></span>ki Dominuj<span class=\"_ _4\"></span>\u0105cej)<span class=\"ff1\"> </span>na dzie\u0144 31 <span class=\"_ _4\"></span>grudnia 2023<span class=\"_ _4\"></span> r. <span class=\"ff1\"> </span>Stopa dyskontow<span class=\"_ _4\"></span>a Planowane wzrosty <span class=\"_ _4\"></span>podstaw<span class=\"_ _4\"></span>*<span class=\"ff7 fc0\"> </span>-1 p.p. +1 p.p. -1 p.p. +1 p.p.<span class=\"ff7 fc0\"> </span>Odprawy emer<span class=\"_ _4\"></span>ytalno-rentow<span class=\"_ _4\"></span>e 37<span class=\"ls0\"> </span>(32) (35) 44<span class=\"ls0\"> </span>Ekwiwalent w\u0119g<span class=\"_ _4\"></span>lowy<span class=\"ff2\"> </span>289<span class=\"ls0\"> </span>(229) (247) 307<span class=\"ls0\"> </span>Nagrody jubileusz<span class=\"_ _4\"></span>owe 39<span class=\"ls0\"> </span>(34) (37) 47<span class=\"ls0\"> </span>Inne \u015bwiadczenia <span class=\"_ _4\"></span><span class=\"ff2\"> </span>3 (3) (3) 4 Zobowi\u0105zani<span class=\"_ _4\"></span>e \u0142\u0105cznie<span class=\"ff1 fc0\"> </span>368<span class=\"ls0\"> </span>(298) (322) 402<span class=\"ls0\"> </span>Wp\u0142yw na wynik <span class=\"_ _4\"></span>finansowy<span class=\"ff2\"> </span>39<span class=\"ls0\"> </span>(34) (37) 47<span class=\"ls0\"> </span>Wp\u0142yw na pozo<span class=\"_ _4\"></span>sta\u0142e ca\u0142kowit<span class=\"_ _4\"></span>e dochody 329<span class=\"ls0\"> </span>(264) (285) 35<div class=\"c w35c h1e9 gs1a5f\"><div class=\"t m0 x11 h8 y1227 ff4 fs6 fc2 sc0 ls0 ws0\">Wp\u0142yw zmian <span class=\"_ _4\"></span>za\u0142o\u017ce\u0144 na sald<span class=\"_ _4\"></span>o zobowi<span class=\"_ _4\"></span>\u0105zania na d<span class=\"_ _4\"></span>zie\u0144 31 <span class=\"_ _4\"></span>grudnia 2022<span class=\"_ _4\"></span> r.<span class=\"ff1\"> </span></div></div><div class=\"c w35f h9e gs1a60\"><div class=\"t m0 x23 h8 y112 ff1 fs6 fc2 sc0 ls0 ws0\">Stopa dyskontow<span class=\"_ _4\"></span>a </div></div><div class=\"c w360 h9e gs1a61\"><div class=\"t m0 x49 h53 y112 ff1 fs6 fc2 sc0 ls0 ws0\">Planowane wzrosty <span class=\"_ _4\"></span>podstaw<span class=\"_ _4\"></span>*<span class=\"ff7 fc0\"> </span></div></div><div class=\"c w2eb h9e gs1a62\"><div class=\"t m0 x5a h8 y363 ff1 fs6 fc2 sc0 ls0 ws0\">-1 p.p. </div></div><div class=\"c w1ff h9e gs1a63\"><div class=\"t m0 x5a h8 y363 ff1 fs6 fc2 sc0 ls0 ws0\">+1 p.p. </div></div><div class=\"c w256 h9e gs1a64\"><div class=\"t m0 x5a h8 y363 ff1 fs6 fc2 sc0 ls0 ws0\">-1 p.p. </div></div><div class=\"c w361 h9e gs1a65\"><div class=\"t m0 x52 h53 y363 ff1 fs6 fc2 sc0 ls0 ws0\">+1 p.p.<span class=\"ff7 fc0\"> </span></div></div><div class=\"c w35d hc2 gs1a66\"><div class=\"t m0 x11 h8 y176 ff2 fs6 fc0 sc0 ls0 ws0\">Odprawy emer<span class=\"_ _4\"></span>ytalno-rentow<span class=\"_ _4\"></span>e </div></div><div class=\"c w2eb hc2 gs1a67\"><div class=\"t m0 x41 h8 y176 ff2 fs6 fc0 sc0 lse ws0\">25<span class=\"ls0\"> </span></div></div><div class=\"c w1ff hc2 gs1a68\"><div class=\"t m0 x53 h8 y176 ff2 fs6 fc0 sc0 ls0 ws0\">(22) </div></div><div class=\"c w256 hc2 gs1a69\"><div class=\"t m0 x70 h8 y176 ff2 fs6 fc0 sc0 ls0 ws0\">(25) </div></div><div class=\"c w361 hc2 gs1a6a\"><div class=\"t m0 xd4 h8 yf7 ff2 fs6 fc0 sc0 lse ws0\">32<span class=\"ls0\"> </span></div></div><div class=\"c w35d h131 gs1a6b\"><div class=\"t m0 x11 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">Ekwiwalent <span class=\"ff3\">w\u0119g<span class=\"_ _4\"></span>lowy<span class=\"ff2\"> </span></span></div></div><div class=\"c w2eb h131 gs1a6c\"><div class=\"t m0 x70 h8 yf7 ff2 fs6 fc0 sc0 lse ws0\">222<span class=\"ls0\"> </span></div></div><div class=\"c w1ff h131 gs1a6d\"><div class=\"t m0 x6d h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">(181) </div></div><div class=\"c w256 h131 gs1a6e\"><div class=\"t m0 x33 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">(173) </div></div><div class=\"c w361 h131 gs1a6f\"><div class=\"t m0 x2d h8 y486 ff2 fs6 fc0 sc0 lse ws0\">230<span class=\"ls0\"> </span></div></div><div class=\"c w35d hc7 gs1a70\"><div class=\"t m0 x11 h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">Nagrody jubileusz<span class=\"_ _4\"></span>owe </div></div><div class=\"c w2eb hc7 gs1a71\"><div class=\"t m0 x41 h8 y46 ff2 fs6 fc0 sc0 lse ws0\">28<span class=\"ls0\"> </span></div></div><div class=\"c w1ff hc7 gs1a72\"><div class=\"t m0 x53 h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">(25) </div></div><div class=\"c w256 hc7 gs1a73\"><div class=\"t m0 x70 h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">(27) </div></div><div class=\"c w361 hc7 gs1a74\"><div class=\"t m0 xd4 h8 ye0 ff2 fs6 fc0 sc0 lse ws0\">34<span class=\"ls0\"> </span></div></div><div class=\"c w35d hc2 gs1a75\"><div class=\"t m0 x11 h8 y176 ff3 fs6 fc0 sc0 ls0 ws0\">Inne \u015bwiadczenia <span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w2eb hc2 gs1a76\"><div class=\"t m0 xd h8 y176 ff2 fs6 fc0 sc0 ls0 ws0\">3 </div></div><div class=\"c w1ff hc2 gs1a77\"><div class=\"t m0 x41 h8 y176 ff2 fs6 fc0 sc0 ls0 ws0\">(2) </div></div><div class=\"c w256 hc2 gs1a78\"><div class=\"t m0 x41 h8 y176 ff2 fs6 fc0 sc0 ls0 ws0\">(2) </div></div><div class=\"c w361 hc2 gs1a79\"><div class=\"t m0 xca h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">3 </div></div><div class=\"c w35d hc2 gs1a7a\"><div class=\"t m0 x11 h8 y58 ff4 fs6 fc2 sc0 ls0 ws0\">Zobowi\u0105zani<span class=\"_ _4\"></span>e \u0142\u0105cznie<span class=\"ff2 fc0\"> </span></div></div><div class=\"c w2eb hc2 gs1a7b\"><div class=\"t m0 x70 h8 y58 ff1 fs6 fc0 sc0 lsf ws0\">278<span class=\"ls0\"> </span></div></div><div class=\"c w1ff hc2 gs1a7c\"><div class=\"t m0 x33 h8 y58 ff1 fs6 fc0 sc0 ls0 ws0\">(<span class=\"lsf\">230</span>) </div></div><div class=\"c w256 hc2 gs1a7d\"><div class=\"t m0 x33 h8 y58 ff1 fs6 fc0 sc0 ls0 ws0\">(<span class=\"lsf\">227</span>) </div></div><div class=\"c w361 hc2 gs1a7e\"><div class=\"t m0 x2d h8 yf7 ff1 fs6 fc0 sc0 lsf ws0\">299<span class=\"ls0\"> </span></div></div><div class=\"c w35d hc2 gs1a7f\"><div class=\"t m0 x11 h8 y58 ff3 fs6 fc0 sc0 ls0 ws0\">Wp\u0142yw na wynik <span class=\"_ _4\"></span>finansowy<span class=\"ff2\"> </span></div></div><div class=\"c w2eb hc2 gs1a80\"><div class=\"t m0 x41 h8 y58 ff2 fs6 fc0 sc0 lse ws0\">28<span class=\"ls0\"> </span></div></div><div class=\"c w1ff hc2 gs1a81\"><div class=\"t m0 x53 h8 y58 ff2 fs6 fc0 sc0 ls0 ws0\">(24) </div></div><div class=\"c w256 hc2 gs1a82\"><div class=\"t m0 x70 h8 y58 ff2 fs6 fc0 sc0 ls0 ws0\">(27) </div></div><div class=\"c w361 hc2 gs1a83\"><div class=\"t m0 xd4 h8 yf7 ff2 fs6 fc0 sc0 lse ws0\">34<span class=\"ls0\"> </span></div></div><div class=\"c w35d hc gs1a84\"><div class=\"t m0 x11 h8 yca ff3 fs6 fc0 sc0 ls0 ws0\">Wp\u0142yw na pozo<span class=\"_ _4\"></span>sta\u0142e ca\u0142kowit<span class=\"_ _4\"></span>e </div><div class=\"t m0 x11 h8 yc9 ff2 fs6 fc0 sc0 ls0 ws0\">dochody </div></div><div class=\"c w2eb hc gs1a85\"><div class=\"t m0 x70 h8 y131 ff2 fs6 fc0 sc0 lse ws0\">250<span class=\"ls0\"> </span></div></div><div class=\"c w1ff hc gs1a86\"><div class=\"t m0 x6d h8 y131 ff2 fs6 fc0 sc0 ls0 ws0\">(206) </div></div><div class=\"c w256 hc gs1a87\"><div class=\"t m0 x33 h8 y131 ff2 fs6 fc0 sc0 ls0 ws0\">(200) </div></div><div class=\"c w361 hc gs1a88\"><div class=\"t m0 x2d h8 y1c9 ff2 fs6 fc0 sc0 lse ws0\">265<span class=\"ls0\"> </span></div></div><div class=\"c w35c h1e9 gs1a5f\"><div class=\"t m0 x20 h53 y122d ff7 fs6 fc0 sc0 ls0 ws0\">*<span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ff6 fs3\">W <span class=\"_ _f\"> </span>o<span class=\"_ _3\"></span>dniesieniu<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>do <span class=\"_ _0\"> </span>odpraw <span class=\"_ _f\"></span>emerytalno<span class=\"_ _3\"></span>-<span class=\"ff5\">rentowych<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>nagr\u00f3d<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>jubi<span class=\"_ _3\"></span>leuszowych <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>innych <span class=\"_ _f\"></span>\u015bw<span class=\"_ _3\"></span>iadcze\u0144 <span class=\"_ _f\"></span>uwzgl\u0119dn<span class=\"_ _3\"></span></span><span class=\"ls64\">io</span><span class=\"ff5\">no <span class=\"_ _f\"></span>zmian<span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>najn<span class=\"_ _3\"></span>i\u017cszego <span class=\"_ _f\"></span>wynagrodzeni<span class=\"_ _3\"></span>a,</span> </span></span></div><div class=\"t m0 x1b h8 y122e ff5 fs3 fc0 sc0 ls0 ws0\">natomias<span class=\"_ _3\"></span>t  w odniesieniu do ekwiwalentu w\u0119<span class=\"_ _3\"></span>glowego uwzgl\u0119dniono zm<span class=\"_ _3\"></span>iany inflacji.<span class=\"_ _3\"></span><span class=\"ff2 fs6\"> </span></div><div class=\"t m0 x20 h8 y122f ff3 fs6 fc0 sc0 ls0 ws0\">Jak <span class=\"_ _11\"> </span>wskazuje <span class=\"_ _10\"> </span>powy\u017csza <span class=\"_ _11\"> </span>analiza, <span class=\"_ _10\"> </span>na <span class=\"_ _15\"> </span>zmian\u0119 <span class=\"_ _10\"> </span>za\u0142o\u017ce\u0144 <span class=\"_ _11\"> </span>najbardziej <span class=\"_ _10\"> </span>wra\u017cliwe <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _11\"> </span>\u015bwiadczenia <span class=\"_ _10\"> </span>o <span class=\"_ _11\"> </span>najd\u0142u\u017cszym <span class=\"_ _11\"> </span>horyzoncie </div><div class=\"t m0 x20 h8 y1230 ff3 fs6 fc0 sc0 ls0 ws0\">zapadalno\u015bci, <span class=\"_ _f\"></span>czyli <span class=\"_ _0\"></span>deputaty <span class=\"_ _0\"></span>w\u0119glowe, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _0\"></span>b\u0119d\u0105 <span class=\"_ _f\"></span>wyp\u0142acane <span class=\"_ _0\"></span>obecnym <span class=\"_ _0\"></span>pracownik<span class=\"_ _4\"></span>om <span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>ich <span class=\"_ _0\"></span>przej\u015bciu <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>emerytur<span class=\"_ _4\"></span>\u0119 <span class=\"_ _0\"></span>lub </div><div class=\"t m0 x20 h8 ydd4 ff3 fs6 fc0 sc0 ls0 ws0\">rent\u0119. W przypa<span class=\"_ _4\"></span>dku tych \u015bwiadcz<span class=\"_ _6\"></span>e<span class=\"_ _3\"></span>\u0144 odchyl<span class=\"_ _4\"></span>enie wyn<span class=\"_ _4\"></span>osi od <span class=\"ff2\">-17,7% do 25<span class=\"_ _4\"></span><span class=\"ff3\">% (w okresie p<span class=\"_ _4\"></span>or\u00f3wnawczy<span class=\"_ _4\"></span>m od <span class=\"ff2\">-15,7% <span class=\"_ _4\"></span>do 20,2%). </span></span></span></div><div class=\"t m0 x20 h8 y3d7 ff3 fs6 fc0 sc0 ls0 ws0\">Najmniej <span class=\"_ _14\"> </span>wra\u017cliwe <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>zmian\u0119 <span class=\"_ _14\"> </span>za\u0142o\u017ce\u0144 <span class=\"_ _14\"> </span>s\u0105 <span class=\"_ _14\"> </span>\u015bwiadczenia <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>stosunkow<span class=\"_ _4\"></span>o <span class=\"_ _14\"> </span>kr\u00f3tkim <span class=\"_ _14\"> </span>okresie <span class=\"_ _14\"> </span>zapa<span class=\"_ _4\"></span>dalno\u015bci, <span class=\"_ _15\"> </span>np. <span class=\"_ _c\"> </span>nagrod<span class=\"_ _4\"></span>y </div><div class=\"t m0 x20 h8 y743 ff3 fs6 fc0 sc0 ls0 ws0\">jubileuszowe uzale\u017cnione od <span class=\"_ _3\"></span>sta\u017c<span class=\"_ _4\"></span>u pracy, <span class=\"_ _3\"></span>dla kt\u00f3rych <span class=\"_ _3\"></span>odchylenie wynosi od <span class=\"_ _3\"></span><span class=\"ff2\">-</span>6,6% do<span class=\"_ _3\"></span> 9,1% (w <span class=\"_ _3\"></span>okresie por\u00f3<span class=\"_ _3\"></span><span class=\"ff2\">wnawczym<span class=\"_ _4\"></span> od <span class=\"_ _3\"></span>-<span class=\"_ _3c\"> </span></span></div><div class=\"t m0 x20 h8 y35f ff2 fs6 fc0 sc0 ls0 ws0\">6,1% do 8,<span class=\"_ _4\"></span>4%). </div></div><div class=\"c w2 h0 gs1a8a\"><div class=\"t m0 x5 h8 y1231 ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y220 ff4 fs6 fc2 sc0 ls0 ws0\">Nota 11.1 Zobowi<span class=\"_ _4\"></span>\u0105zania z tytu\u0142<span class=\"_ _4\"></span>u \u015bwiadc<span class=\"_ _4\"></span>ze\u0144 pracowniczych<span class=\"_ _4\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 y1059 ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y1232 ff4 fs6 fc2 sc0 ls0 ws0\">Sk\u0142adniki pozycji<span class=\"_ _4\"></span> zobowi\u0105<span class=\"_ _4\"></span>za\u0144 z tyt. <span class=\"_ _4\"></span>\u015bwiadcze\u0144 pr<span class=\"_ _4\"></span>acowniczych<span class=\"ff1\"> </span></div></div><div class=\"c w2b hb2 gs1a8b\"><div class=\"t m0 x6b h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div><div class=\"t m0 x126 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _4\"></span> </div></div><div class=\"c w1cb hb2 gs1a8c\"><div class=\"t m0 x6b h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div><div class=\"t m0 x126 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w363 h30 gs1a8d\"><div class=\"t m0 x11 h8 ye3 ff3 fs6 fc0 sc0 ls0 ws0\">D\u0142ugoterminow<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span></div></div><div class=\"c w2b h30 gs1a8e\"><div class=\"t m0 x23 h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\">3 117 </div></div><div class=\"c w1cb h30 gs1a8f\"><div class=\"t m0 x23 h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\">2 621 </div></div><div class=\"c w363 h30 gs1a90\"><div class=\"t m0 x11 h8 y32 ff3 fs6 fc0 sc0 ls0 ws0\">Kr\u00f3tkotermin<span class=\"_ _4\"></span>owe <span class=\"ff2\"> </span></div></div><div class=\"c w2b h30 gs1a91\"><div class=\"t m0 x24 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">267</span> </div></div><div class=\"c w1cb h30 gs1a92\"><div class=\"t m0 x24 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">272</span> </div></div><div class=\"c w362 h1ea gs1a93\"><div class=\"t m0 x11 h5 yf9 ff2 fs3 fc2 sc0 ls0 ws0\">Nota 11.2 </div></div><div class=\"c w363 h1ea gs1a94\"><div class=\"t m0 x11 h8 y100 ff4 fs6 fc2 sc0 ls0 ws0\">Zobowi\u0105zani<span class=\"_ _4\"></span>a z tytu\u0142u progr<span class=\"_ _4\"></span>am\u00f3w przysz\u0142yc<span class=\"_ _4\"></span>h \u015bwiadc<span class=\"_ _4\"></span>ze\u0144 </div><div class=\"t m0 x11 h8 y101 ff1 fs6 fc2 sc0 ls0 ws0\">pracowniczych<span class=\"_ _4\"></span> </div></div><div class=\"c w2b h1ea gs1a95\"><div class=\"t m0 x23 h8 yfd ff1 fs6 fc0 sc0 ls0 ws0\">3 384 </div></div><div class=\"c w1cb h1ea gs1a96\"><div class=\"t m0 x23 h8 yfd ff1 fs6 fc0 sc0 ls0 ws0\">2 893 </div></div><div class=\"c w363 h30 gs1a97\"><div class=\"t m0 x11 h8 ye3 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u wyna<span class=\"_ _4\"></span>grodze\u0144<span class=\"ff2\"> </span></div></div><div class=\"c w2b h30 gs1a98\"><div class=\"t m0 x24 h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">421</span> </div></div><div class=\"c w1cb h30 gs1a99\"><div class=\"t m0 x24 h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">358</span> </div></div><div class=\"c w363 h30 gs1a9a\"><div class=\"t m0 x11 h8 y32 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u ubezpi<span class=\"_ _4\"></span>ecze\u0144 spo\u0142<span class=\"_ _4\"></span>ecznych<span class=\"ff2\"> </span></div></div><div class=\"c w2b h30 gs1a9b\"><div class=\"t m0 x24 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">357</span> </div></div><div class=\"c w1cb h30 gs1a9c\"><div class=\"t m0 x24 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">296</span> </div></div><div class=\"c w363 h188 gs1a9d\"><div class=\"t m0 x11 h8 y6c0 ff3 fs6 fc0 sc0 ls0 ws0\">Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e koszt\u00f3w bi<span class=\"_ _4\"></span>erne (niewyk<span class=\"_ _4\"></span>orzystane ur<span class=\"_ _4\"></span>lopy, </div><div class=\"t m0 x11 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">premie, inne) </div></div><div class=\"c w2b h188 gs1a9e\"><div class=\"t m0 x24 h8 y6c7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">664</span> </div></div><div class=\"c w1cb h188 gs1a9f\"><div class=\"t m0 x24 h8 y6c7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">773</span> </div></div><div class=\"c w363 h30 gs1aa0\"><div class=\"t m0 x11 h8 y32 ff4 fs6 fc2 sc0 ls0 ws0\">Pozosta\u0142e kr\u00f3t<span class=\"_ _4\"></span>koterminow<span class=\"_ _4\"></span>e zobowi\u0105zani<span class=\"_ _4\"></span>a pracownicz<span class=\"_ _4\"></span>e<span class=\"ff1\"> </span></div></div><div class=\"c w2b h30 gs1aa1\"><div class=\"t m0 x23 h8 y32 ff1 fs6 fc0 sc0 ls0 ws0\">1 442 </div></div><div class=\"c w1cb h30 gs1aa2\"><div class=\"t m0 x23 h8 y32 ff1 fs6 fc0 sc0 ls0 ws0\">1 427 </div></div><div class=\"c w363 h30 gs1aa3\"><div class=\"t m0 x11 h8 y32 ff4 fs6 fc2 sc0 ls0 ws0\">Razem zobowi<span class=\"_ _4\"></span>\u0105zania z tytu\u0142u <span class=\"_ _4\"></span>\u015bwiadc<span class=\"_ _4\"></span>ze\u0144 pracowni<span class=\"_ _4\"></span>czych<span class=\"ff1\"> </span></div></div><div class=\"c w2b h30 gs1aa4\"><div class=\"t m0 x23 h8 y32 ff1 fs6 fc0 sc0 ls0 ws0\">4 826 </div></div><div class=\"c w1cb h30 gs1aa5\"><div class=\"t m0 x23 h8 y32 ff1 fs6 fc0 sc0 ls0 ws0\">4 320 </div></div><div class=\"c w2 h0 gs1a8a\"><div class=\"t m0 x5 h8 y1237 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"fs3\"> </span></div><div class=\"t m0 x5 h8 yd16 ff4 fs6 fc2 sc0 ls0 ws0\">Koszty \u015bwiadcze<span class=\"_ _4\"></span>\u0144 <span class=\"ff1\">pracownic<span class=\"_ _4\"></span>zych </span></div></div><div class=\"c w1b9 hc gs1aa6\"><div class=\"t m0 x25 h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>3 </div><div class=\"t m0 x25 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>3 </div></div><div class=\"c w1f hc gs1aa7\"><div class=\"t m0 x25 h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>2 </div><div class=\"t m0 x25 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">do 31.12.202<span class=\"_ _4\"></span>2 </div></div><div class=\"c w365 h22 gs1aa8\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Koszty wynagr<span class=\"_ _4\"></span>odze\u0144<span class=\"ff2\"> </span></div></div><div class=\"c w1b9 h22 gs1aa9\"><div class=\"t m0 x23 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">5 881 </div></div><div class=\"c w1f h22 gs1aaa\"><div class=\"t m0 x23 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">5 370 </div></div><div class=\"c w365 h26 gs1aab\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Koszty ubezpi<span class=\"_ _4\"></span>ecze\u0144 spo\u0142ecznych <span class=\"_ _6\"></span>i innych \u015bwiadcze\u0144<span class=\"ff2\"> </span></div></div><div class=\"c w1b9 h26 gs1aac\"><div class=\"t m0 x23 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">1 988 </div></div><div class=\"c w1f h26 gs1aad\"><div class=\"t m0 x23 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">1 784 </div></div><div class=\"c w365 h22 gs1aae\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Koszty przysz\u0142<span class=\"_ _4\"></span>ych \u015bwiadcz<span class=\"_ _4\"></span>e\u0144<span class=\"ff2\"> </span></div></div><div class=\"c w1b9 h22 gs1aaf\"><div class=\"t m0 x3e h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">427</span> </div></div><div class=\"c w1f h22 gs1ab0\"><div class=\"t m0 x3e h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">179</span> </div></div><div class=\"c w364 h22 gs1ab1\"><div class=\"t m0 x11 h5 ycb ff2 fs3 fc2 sc0 ls0 ws0\">Nota 4.1 </div></div><div class=\"c w365 h22 gs1ab2\"><div class=\"t m0 x11 h8 y65 ff4 fs6 fc2 sc0 ls0 ws0\">Koszty \u015bwiadcze<span class=\"_ _4\"></span>\u0144 <span class=\"ff1\">pracowniczy<span class=\"_ _4\"></span>ch </span></div></div><div class=\"c w1b9 h22 gs1ab3\"><div class=\"t m0 x23 h8 y65 ff1 fs6 fc0 sc0 ls0 ws0\">8 296 </div></div><div class=\"c w1f h22 gs1ab4\"><div class=\"t m0 x23 h8 y65 ff1 fs6 fc0 sc0 ls0 ws0\">7 333 </div></div>Nota 11.2 Zmi<span class=\"_ _4\"></span>ana stanu <span class=\"ff4\">zob<span class=\"_ _4\"></span>owi\u0105za\u0144 z tytu\u0142<span class=\"_ _4\"></span>u program<span class=\"_ _4\"></span>\u00f3w przy<span class=\"_ _4\"></span>sz\u0142ych \u015bwi<span class=\"_ _4\"></span>adcze\u0144 pracowniczy<span class=\"_ _4\"></span>ch<span class=\"ff1\"> </span></span> <span class=\"ff4\">Og\u00f3\u0142em </span>zobowi\u0105zani<span class=\"_ _4\"></span>a  <span class=\"ff1\"> </span> Nagrody jubileuszowe <span class=\"_ _4\"></span>  Odprawy emerytalno - rentowe   Ekwiwalent w\u0119glowy <span class=\"ff1\"> </span> Inne \u015bwiadczenia <span class=\"ff1\"> </span>Stan na dzie\u0144 01<span class=\"_ _4\"></span>.01.2022<span class=\"ff1\"> </span>2 468  <span class=\"lsf\">552</span>  <span class=\"lsf\">442</span> 1 354  <span class=\"lsf\">120</span> Nota 11.1 \u0141\u0105czna kwota ko<span class=\"_ _4\"></span>szt\u00f3w uj\u0119ta <span class=\"_ _4\"></span>w wyniku finans<span class=\"_ _4\"></span>owym<span class=\"ff2\"> </span> <span class=\"lsf\">179</span>  <span class=\"lse\">52</span>  <span class=\"lse\">44</span>  <span class=\"lse\">72</span>  <span class=\"lse\">11</span> Koszty odsetek<span class=\"_ _4\"></span>  <span class=\"lsf\">88</span>  <span class=\"lse\">19</span>  <span class=\"lse\">16</span>  <span class=\"lse\">49</span>  4 Koszty bie\u017c\u0105ceg<span class=\"_ _4\"></span>o zatrudni<span class=\"_ _4\"></span>enia<span class=\"ff2\"> </span> <span class=\"lsf\">98</span>  <span class=\"lse\">40</span>  <span class=\"lse\">28</span>  <span class=\"lse\">23</span>  7 Zyski aktuarialne ujm<span class=\"_ _4\"></span>owan<span class=\"_ _4\"></span>e w wyniku finans<span class=\"_ _4\"></span>owym ( 7) ( 7) - - - Nota 8.2.2 (Zyski)/straty aktua<span class=\"_ _4\"></span>rialne ujm<span class=\"_ _4\"></span>owane w poz<span class=\"_ _4\"></span>osta\u0142ych ca\u0142k<span class=\"_ _4\"></span>owitych d<span class=\"_ _4\"></span>ochodach<span class=\"ff2\"> </span> <span class=\"lsf\">422</span> - ( 20)  <span class=\"lse\">480</span> ( 38) Wyp\u0142acone \u015bwiadcz<span class=\"_ _4\"></span>enia<span class=\"ff2\"> </span>( 175) ( 68) ( 33) ( 70) ( 4) Zmiany z tytu<span class=\"_ _4\"></span>\u0142u utraty kontr<span class=\"_ _4\"></span>oli nad <span class=\"_ _4\"></span>jednostkami zale\u017cn<span class=\"_ _4\"></span>ymi<span class=\"ff2\"> </span>( 1) - ( 1) - - Stan na dzie\u0144 <span class=\"ff1\">31.1<span class=\"_ _4\"></span>2.2022 </span>2 893  <span class=\"lsf\">536</span>  <span class=\"lsf\">432</span> 1 836  <span class=\"lsf\">89</span> Nota 11.1 \u0141\u0105czna kwota ko<span class=\"_ _4\"></span>szt\u00f3w uj\u0119ta <span class=\"_ _4\"></span>w wyniku finans<span class=\"_ _4\"></span>owym<span class=\"ff2\"> </span> <span class=\"lsf\">427</span>  <span class=\"lse\">223</span>  <span class=\"lse\">53</span>  <span class=\"lse\">147</span>  4 Koszty odsetek<span class=\"_ _4\"></span>  <span class=\"lsf\">194</span>  <span class=\"lse\">36</span>  <span class=\"lse\">29</span>  <span class=\"lse\">124</span>  5 Koszty bie\u017c\u0105ceg<span class=\"_ _4\"></span>o zatrudni<span class=\"_ _4\"></span>enia<span class=\"ff2\"> </span> <span class=\"lsf\">97</span>  <span class=\"lse\">46</span>  <span class=\"lse\">24</span>  <span class=\"lse\">23</span>  4 Koszty przesz\u0142<span class=\"_ _4\"></span>ego zatrudni<span class=\"_ _4\"></span>enia<span class=\"ff2\"> </span>( 5) - - - ( 5) Straty aktuar<span class=\"_ _4\"></span>ialne ujmowan<span class=\"_ _4\"></span>e w wyniku finans<span class=\"_ _4\"></span>owym  <span class=\"lsf\">141</span>  <span class=\"lse\">141</span> - - - Nota 8.2.2 Straty aktuar<span class=\"_ _4\"></span>ialne ujmowan<span class=\"_ _4\"></span>e w pozosta\u0142<span class=\"_ _4\"></span>ych ca\u0142kowity<span class=\"_ _4\"></span>ch dochoda<span class=\"_ _4\"></span>ch<span class=\"ff2\"> </span> <span class=\"lsf\">311</span> -  <span class=\"lse\">114</span>  <span class=\"lse\">170</span>  <span class=\"lse\">27</span> Wyp\u0142acone \u015bwiadcz<span class=\"_ _4\"></span>enia<span class=\"ff2\"> </span>( 247) ( 79) ( 39) ( 126) ( 3) Stan na dzie\u0144 <span class=\"ff1\">31.1<span class=\"_ _4\"></span>2.2023 </span>3 384  <span class=\"lsf\">680</span>  <span class=\"lsf\">560</span> 2 027  <span class=\"lsf\">117</span> Stan na dzie\u0144  3<span class=\"_ _4\"></span>1 grudnia<span class=\"_ _4\"></span><span class=\"ff1\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2021<span class=\"ls0\"> </span>2020<span class=\"ls0\"> </span>2019<span class=\"ls0\"> </span>Warto\u015b\u0107 bie\u017c\u0105ca z<span class=\"_ _4\"></span>obowi\u0105za\u0144 z <span class=\"_ _4\"></span>tytu\u0142u \u015bwiadcz<span class=\"_ _4\"></span>e\u0144 pracownicz<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>3 384 2 893 2 468 3 169 2 770 G\u0142\u00f3wne <span class=\"ff1\"> </span>za\u0142o\u017c<span class=\"_ _4\"></span>enia aktuarialn<span class=\"_ _4\"></span>e<span class=\"ff1\"> </span>(Jednostki D<span class=\"_ _4\"></span>ominuj\u0105cej) pr<span class=\"_ _4\"></span>zyj\u0119te dla c<span class=\"_ _4\"></span>el\u00f3w wyceny n<span class=\"_ _4\"></span>a <span class=\"ff1\">31 grudnia 202<span class=\"_ _4\"></span>3 r.:  </span>2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027 i nast\u0119pne<span class=\"ff1\"> </span> - stopa dysk<span class=\"_ _4\"></span>onta 5,20% 5,20% 5,20% 5,20% 5,20%  - <span class=\"ff3\">stopa wzr<span class=\"_ _4\"></span>ostu cen w\u0119gla<span class=\"ff2\"> </span></span>-20,57% 3,60% 2,50% 2,50% 2,50%  - <span class=\"ff3\">stopa wzr<span class=\"_ _4\"></span>ostu najni\u017cszeg<span class=\"_ _4\"></span>o <span class=\"ff2\"> </span></span>   <span class=\"ls0\">wynagrodzenia </span>19,44% 5,20% 4,00% 4,00% 4,00%  - przewidywana inf<span class=\"_ _4\"></span>lacja 4,60% 3,70% 2,50% 2,50% 2,50%  - <span class=\"ff3\">przewidywan<span class=\"_ _4\"></span>y przysz\u0142y wzr<span class=\"_ _4\"></span>ost<span class=\"ff2\"> </span></span>    <span class=\"ff3 ls0\">wynagrodze\u0144<span class=\"ff2\"> </span></span>9,60% 8,40% 4,00% 4,00% 4,00% G\u0142\u00f3wne <span class=\"ff1\"> </span>za\u0142o\u017c<span class=\"_ _4\"></span>enia aktuarialn<span class=\"_ _4\"></span>e<span class=\"ff1\"> </span>(Jednostki D<span class=\"_ _4\"></span>ominuj\u0105cej) pr<span class=\"_ _4\"></span>zyj\u0119te dla c<span class=\"_ _4\"></span>el\u00f3w wyceny n<span class=\"_ _4\"></span>a 31 grudni<span class=\"_ _4\"></span>a 2022<span class=\"ff1\"> r.: </span>2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027i nast\u0119pne<span class=\"ff1\"> </span> - stopa dysk<span class=\"_ _4\"></span>onta 6,75% 6,75% 6,75% 6,75% 6,75%  - <span class=\"ff3\">stopa wzr<span class=\"_ _4\"></span>ostu cen w\u0119gla<span class=\"ff2\"> </span></span>87,90% 5,90% 3,50% 2,50% 2,50%  - <span class=\"ff3\">stopa wzr<span class=\"_ _4\"></span>ostu najni\u017cszeg<span class=\"_ _4\"></span>o <span class=\"ff2\"> </span></span>   <span class=\"ls0\">wynagrodzenia </span>19,60% 5,70% 5,00% 4,00% 4,00%  - przewidywana inf<span class=\"_ _4\"></span>lacja 13,10% 5,90% 3,50% 2,50% 2,50%  - <span class=\"ff3\">przewidywan<span class=\"_ _4\"></span>y przysz\u0142y wzr<span class=\"_ _4\"></span>ost<span class=\"ff2\"> </span></span>    <span class=\"ff3 ls0\">wynagrodze\u0144<span class=\"ff2\"> </span></span>16,00% 9,00% 5,00% 4,00% 4,00% Zmiana <span class=\"_ _3\"></span>warto\u015bci <span class=\"_ _0\"></span>zysk\u00f3w/strat <span class=\"_ _3\"></span>aktuarialnych <span class=\"_ _f\"></span>spowodowana <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>zmian\u0105 <span class=\"_ _f\"></span>za\u0142o\u017ce\u0144 <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>zakresie <span class=\"_ _3\"></span>wzrostu <span class=\"_ _f\"></span>stopy <span class=\"_ _f\"></span>dyskonta <span class=\"_ _f\"></span>oraz wzrost cen w\u0119<span class=\"_ _4\"></span>gla i przewidywan<span class=\"_ _4\"></span>ych przysz\u0142<span class=\"_ _4\"></span>ych wzrost\u00f3w <span class=\"_ _4\"></span> wynagr<span class=\"_ _4\"></span>odze\u0144.<span class=\"ff2\"> </span>Do <span class=\"_ _1\"> </span>aktualizacji <span class=\"_ _0\"></span><span class=\"ff3\">zobowi\u0105za\u0144</span> <span class=\"_ _1\"> </span><span class=\"ff3\">na <span class=\"_ _1\"> </span>koniec <span class=\"_ _1\"> </span>bie\u017c\u0105cego <span class=\"_ _0\"></span>okresu <span class=\"_ _1\"> </span>przyj\u0119to <span class=\"_ _0\"> </span>parametry <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>podstawie <span class=\"_ _1\"> </span>dost\u0119pnych <span class=\"_ _1\"> </span>prognoz <span class=\"_ _0\"> </span>infl<span class=\"_ _3\"></span>ac<span class=\"_ _4\"></span>ji, </span>analizy <span class=\"_ _3\"></span>wska\u017anik\u00f3w <span class=\"_ _3\"></span>cen <span class=\"_ _3\"></span>w\u0119gla <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>najni\u017cszego <span class=\"_ _3\"></span>wynagrodzenia <span class=\"_ _3\"></span>oraz<span class=\"ff2\"> </span>przewidywan<span class=\"_ _4\"></span>ej <span class=\"_ _3\"></span>rentowno\u015bci <span class=\"_ _3\"></span>d\u0142ugotermin<span class=\"_ _4\"></span>owych <span class=\"_ _3\"></span>obligacji skarbowych. Podzia\u0142 <span class=\"_ _3\"></span>(zysk\u00f3w)<span class=\"_ _4\"></span>/<span class=\"ff1\">strat <span class=\"_ _3\"></span>aktuari<span class=\"_ _4\"></span>alnych <span class=\"_ _3\"></span><span class=\"ff4\">na <span class=\"_ _3\"></span>dzie\u0144 31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>za\u0142o\u017ce\u0144 przyj\u0119tych <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>31</span> grudnia<span class=\"_ _4\"></span> </span>2022<span class=\"ls0\"> r.<span class=\"fc0\"> </span></span>Zmiana za<span class=\"_ _4\"></span>\u0142o\u017ce\u0144 finansowych<span class=\"ff2\"> </span> <span class=\"lse\">180</span> Zmiana za<span class=\"_ _4\"></span>\u0142o\u017ce\u0144 demograficzn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span> <span class=\"lse\">64</span> Pozosta\u0142e zmiany<span class=\"_ _4\"></span><span class=\"ff2\"> </span> <span class=\"lse\">208</span> Razem straty <span class=\"_ _4\"></span>aktuarialne  <span class=\"lsf\">452</span> Podzia\u0142 <span class=\"_ _3\"></span>(zysk\u00f3w)<span class=\"_ _4\"></span>/<span class=\"ff1\">strat <span class=\"_ _3\"></span>aktuari<span class=\"_ _4\"></span>alnych <span class=\"_ _3\"></span><span class=\"ff4\">na <span class=\"_ _3\"></span>dzie\u0144 31 <span class=\"_ _3\"></span>grudnia <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>stosunku <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>za\u0142o\u017ce\u0144 przyj\u0119tych <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>31</span> grudnia<span class=\"_ _4\"></span> </span>2021 <span class=\"ls0\">r. </span>Zmiana za<span class=\"_ _4\"></span>\u0142o\u017ce\u0144 finansowych<span class=\"ff2\"> </span>( 7) Zmiana za<span class=\"_ _4\"></span>\u0142o\u017ce\u0144 demograficzn<span class=\"_ _4\"></span>ych<span class=\"ff2\"> </span>( 40) Pozosta\u0142e zmiany<span class=\"_ _4\"></span><span class=\"ff2\"> </span> <span class=\"lse\">462</span> Razem straty <span class=\"_ _4\"></span>aktuarialne  <span class=\"lsf\">415</span> Profil zapadaln<span class=\"_ _4\"></span>o\u015bci zobowi<span class=\"_ _4\"></span>\u0105za\u0144 z tytu\u0142u <span class=\"_ _4\"></span>przysz\u0142ych <span class=\"_ _4\"></span>\u015bwiadcze\u0144 <span class=\"_ _4\"></span>pracowniczych<span class=\"ff1\"> </span>Rok <span class=\"ff4\">zapadaln<span class=\"_ _4\"></span>o\u015bci:<span class=\"ff1\"> </span></span>Og\u00f3\u0142em zobowi\u0105zani<span class=\"_ _4\"></span>a<span class=\"ff1\"> </span>Nagrody jubileuszowe<span class=\"_ _4\"></span> Odprawy emerytalno - rentowe Ekwiwalent w\u0119glowy<span class=\"ff2\"> </span>Inne \u015bwiadczenia<span class=\"ff2\"> </span>2024<span class=\"ls0\"> </span> <span class=\"lsf\">266</span>  <span class=\"lse\">72</span>  <span class=\"lse\">71</span>  <span class=\"lse\">111</span>  <span class=\"lse\">12</span> 2025<span class=\"ls0\"> </span> <span class=\"lsf\">268</span>  <span class=\"lse\">68</span>  <span class=\"lse\">76</span>  <span class=\"lse\">118</span>  6 2026<span class=\"ls0\"> </span> <span class=\"lsf\">207</span>  <span class=\"lse\">58</span>  <span class=\"lse\">33</span>  <span class=\"lse\">111</span>  5 2027<span class=\"ls0\"> </span> <span class=\"lsf\">191</span>  <span class=\"lse\">54</span>  <span class=\"lse\">27</span>  <span class=\"lse\">105</span>  5 2028<span class=\"ls0\"> </span> <span class=\"lsf\">181</span>  <span class=\"lse\">50</span>  <span class=\"lse\">28</span>  <span class=\"lse\">98</span>  5 Pozosta\u0142e lata<span class=\"_ _4\"></span><span class=\"ff2\"> </span>2 271  <span class=\"lse\">378</span>  <span class=\"lse\">325</span> 1 484  <span class=\"lse\">84</span> Warto\u015b\u0107 zob<span class=\"_ _4\"></span>owi\u0105za\u0144 w spr<span class=\"_ _4\"></span>awozdaniu<span class=\"ff1\"> </span>z sytuacji fi<span class=\"_ _4\"></span>nansowej na dzie\u0144 <span class=\"_ _4\"></span><span class=\"ff1\"> </span>31.12.2023<span class=\"_ _4\"></span> 3 384  <span class=\"lsf\">680</span>  <span class=\"lsf\">560</span> 2 027  <span class=\"lsf\">117</span> <div class=\"c w2 h0 gs1b0e\"><div class=\"t m0 x5 h18 y8fc ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y11c ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y11d ff4 fs6 fc2 sc0 ls0 ws0\">Profil zapadaln<span class=\"_ _4\"></span>o\u015bci zobowi<span class=\"_ _4\"></span>\u0105za\u0144 z tytu\u0142u <span class=\"_ _4\"></span>przysz\u0142ych <span class=\"_ _4\"></span>\u015bwiadcze\u0144 <span class=\"_ _4\"></span>pracowniczych<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h5 y1266 ff1 fs3 fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w371 h1a6 gs1b0f\"><div class=\"t m0 x11 h8 y3e6 ff1 fs6 fc2 sc0 ls0 ws0\">Rok <span class=\"ff4\">zapadaln<span class=\"_ _4\"></span>o\u015bci:<span class=\"ff1\"> </span></span></div></div><div class=\"c w37a h1a6 gs1b10\"><div class=\"t m0 x5a h8 y11a ff4 fs6 fc2 sc0 ls0 ws0\">Og\u00f3\u0142em </div><div class=\"t m0 x11 h8 y3e4 ff4 fs6 fc2 sc0 ls0 ws0\">zobowi\u0105zani<span class=\"_ _4\"></span>a<span class=\"ff1\"> </span></div></div><div class=\"c w170 h1a6 gs1b11\"><div class=\"t m0 x9b h8 y11a ff2 fs6 fc2 sc0 ls0 ws0\">Nagrody </div><div class=\"t m0 x37 h8 y3e4 ff2 fs6 fc2 sc0 ls0 ws0\">jubileuszowe<span class=\"_ _4\"></span> </div></div><div class=\"c w37c h1a6 gs1b12\"><div class=\"t m0 x9c h8 y1268 ff2 fs6 fc2 sc0 ls0 ws0\">Odprawy </div><div class=\"t m0 x25 h8 y3e6 ff2 fs6 fc2 sc0 ls0 ws0\">emerytalno - </div><div class=\"t m0 x21 h8 y17a ff2 fs6 fc2 sc0 ls0 ws0\">rentowe </div></div><div class=\"c w170 h1a6 gs1b13\"><div class=\"t m0 x1b h8 y11a ff2 fs6 fc2 sc0 ls0 ws0\">Ekwiwalent </div><div class=\"t m0 x9b h8 y3e4 ff3 fs6 fc2 sc0 ls0 ws0\">w\u0119glowy<span class=\"ff2\"> </span></div></div><div class=\"c w37e h1a6 gs1b14\"><div class=\"t m0 x22 h8 y11a ff2 fs6 fc2 sc0 ls0 ws0\">Inne </div><div class=\"t m0 x39 h8 y3e4 ff3 fs6 fc2 sc0 ls0 ws0\">\u015bwiadczenia<span class=\"ff2\"> </span></div></div><div class=\"c w371 h30 gs1b15\"><div class=\"t m0 x11 h8 y32 ff2 fs6 fc0 sc0 lse ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w37a h30 gs1b16\"><div class=\"t m0 x1a h8 y32 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">272</span> </div></div><div class=\"c w170 h30 gs1b17\"><div class=\"t m0 x81 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">68</span> </div></div><div class=\"c w37c h30 gs1b18\"><div class=\"t m0 x81 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">64</span> </div></div><div class=\"c w170 h30 gs1b19\"><div class=\"t m0 x22 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">129</span> </div></div><div class=\"c w37e h30 gs1b1a\"><div class=\"t m0 x81 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">11</span> </div></div><div class=\"c w371 h31 gs1b1b\"><div class=\"t m0 x11 h8 y32 ff2 fs6 fc0 sc0 lse ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w37a h31 gs1b1c\"><div class=\"t m0 x1a h8 y32 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">251</span> </div></div><div class=\"c w170 h31 gs1b1d\"><div class=\"t m0 x81 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">54</span> </div></div><div class=\"c w37c h31 gs1b1e\"><div class=\"t m0 x81 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">63</span> </div></div><div class=\"c w170 h31 gs1b1f\"><div class=\"t m0 x22 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">129</span> </div></div><div class=\"c w37e h31 gs1b20\"><div class=\"t m0 x1f h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> 5 </div></div><div class=\"c w371 h30 gs1b21\"><div class=\"t m0 x11 h8 ye3 ff2 fs6 fc0 sc0 lse ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w37a h30 gs1b22\"><div class=\"t m0 x1a h8 ye3 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">198</span> </div></div><div class=\"c w170 h30 gs1b23\"><div class=\"t m0 x81 h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">48</span> </div></div><div class=\"c w37c h30 gs1b24\"><div class=\"t m0 x81 h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">22</span> </div></div><div class=\"c w170 h30 gs1b25\"><div class=\"t m0 x22 h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">123</span> </div></div><div class=\"c w37e h30 gs1b26\"><div class=\"t m0 x1f h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\"> 5 </div></div><div class=\"c w371 h30 gs1b27\"><div class=\"t m0 x11 h8 y32 ff2 fs6 fc0 sc0 lse ws0\">2026<span class=\"ls0\"> </span></div></div><div class=\"c w37a h30 gs1b28\"><div class=\"t m0 x1a h8 y32 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">189</span> </div></div><div class=\"c w170 h30 gs1b29\"><div class=\"t m0 x81 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">44</span> </div></div><div class=\"c w37c h30 gs1b2a\"><div class=\"t m0 x81 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">26</span> </div></div><div class=\"c w170 h30 gs1b2b\"><div class=\"t m0 x22 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">114</span> </div></div><div class=\"c w37e h30 gs1b2c\"><div class=\"t m0 x1f h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> 5 </div></div><div class=\"c w371 h31 gs1b2d\"><div class=\"t m0 x11 h8 y32 ff2 fs6 fc0 sc0 lse ws0\">2027<span class=\"ls0\"> </span></div></div><div class=\"c w37a h31 gs1b2e\"><div class=\"t m0 x1a h8 y32 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">173</span> </div></div><div class=\"c w170 h31 gs1b2f\"><div class=\"t m0 x81 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">42</span> </div></div><div class=\"c w37c h31 gs1b30\"><div class=\"t m0 x81 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">21</span> </div></div><div class=\"c w170 h31 gs1b31\"><div class=\"t m0 x22 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">105</span> </div></div><div class=\"c w37e h31 gs1b32\"><div class=\"t m0 x1f h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> 5 </div></div><div class=\"c w371 h30 gs1b33\"><div class=\"t m0 x11 h8 ye3 ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e lata<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w37a h30 gs1b34\"><div class=\"t m0 x68 h8 ye3 ff1 fs6 fc0 sc0 ls0 ws0\">1 810 </div></div><div class=\"c w170 h30 gs1b35\"><div class=\"t m0 x22 h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">280</span> </div></div><div class=\"c w37c h30 gs1b36\"><div class=\"t m0 x22 h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">236</span> </div></div><div class=\"c w170 h30 gs1b37\"><div class=\"t m0 x64 h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\">1 236 </div></div><div class=\"c w37e h30 gs1b38\"><div class=\"t m0 x81 h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">58</span> </div></div><div class=\"c w371 h74 gs1b39\"><div class=\"t m0 x11 h8 y1268 ff4 fs6 fc2 sc0 ls0 ws0\">Warto\u015b\u0107 zob<span class=\"_ _4\"></span>owi\u0105za\u0144 w spr<span class=\"_ _4\"></span>awozdaniu<span class=\"ff1\"> </span></div><div class=\"t m0 x11 h8 y3e6 ff4 fs6 fc2 sc0 ls0 ws0\">z sytuacji fi<span class=\"_ _4\"></span>nansowej na dzie\u0144 <span class=\"_ _4\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x11 h8 y17a ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2022<span class=\"_ _4\"></span> </div></div><div class=\"c w37a h74 gs1b3a\"><div class=\"t m0 x68 h8 y3e6 ff1 fs6 fc0 sc0 ls0 ws0\">2 893 </div></div><div class=\"c w170 h74 gs1b3b\"><div class=\"t m0 x22 h8 y3e6 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">536</span> </div></div><div class=\"c w37c h74 gs1b3c\"><div class=\"t m0 x22 h8 y3e6 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">432</span> </div></div><div class=\"c w170 h74 gs1b3d\"><div class=\"t m0 x64 h8 y3e6 ff1 fs6 fc0 sc0 ls0 ws0\">1 836 </div></div><div class=\"c w37e h74 gs1b3e\"><div class=\"t m0 x81 h8 y3e6 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">89</span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Grupa <span class=\"_ _3\"></span>zobowi\u0105zana <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>wyp\u0142aty <span class=\"_ _3\"></span>okre\u015blonych <span class=\"_ _f\"></span>\u015bwiadcze\u0144 <span class=\"_ _3\"></span>po <span class=\"_ _f\"></span>okresie <span class=\"_ _3\"></span>zatrudnienia <span class=\"_ _3\"></span>(\u015bwiadcze\u0144 <span class=\"_ _3\"></span>emerytalnych <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>tytu\u0142u jednorazowych <span class=\"_ _1f\"> </span>odpraw <span class=\"_ _1f\"> </span>emerytaln<span class=\"_ _4\"></span>o-<span class=\"ff3\">rentowych, <span class=\"_ _1f\"> </span>odpraw <span class=\"_ _1f\"> </span>po\u015bmiertn<span class=\"_ _4\"></span>ych, <span class=\"_ _1f\"> </span>ekwiwalentu <span class=\"_ _1f\"> </span>w\u0119gl<span class=\"_ _4\"></span>owego) <span class=\"_ _1f\"> </span>oraz <span class=\"_ _1f\"> </span>innych<span class=\"_ _4\"></span> </span>d\u0142ugoterminowy<span class=\"_ _4\"></span>ch \u015bwiadcz<span class=\"_ _4\"></span>e\u0144 (w postac<span class=\"_ _4\"></span>i nagr\u00f3d jub<span class=\"_ _4\"></span>ileuszowych), <span class=\"_ _4\"></span>zgodnie z<span class=\"_ _4\"></span> Zak\u0142adowym <span class=\"_ _4\"></span>Uk\u0142adem<span class=\"ff2\"> Zbiorowym Pr<span class=\"_ _4\"></span>acy. </span>Wysoko\u015b\u0107 zobowi\u0105za\u0144 <span class=\"_ _3\"></span>z<span class=\"ff2\"> </span>tytu<span class=\"_ _4\"></span>\u0142u <span class=\"_ _3\"></span>obu rodzaj\u00f3w <span class=\"_ _3\"></span>\u015bwiadcze\u0144 szacowana<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>jest <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy<span class=\"ff2\"> <span class=\"_ _3\"></span>przez </span>niezale\u017cnego aktua<span class=\"_ _4\"></span>riusza me<span class=\"_ _4\"></span>tod\u0105 <span class=\"_ _4\"></span>prognozowanych <span class=\"_ _4\"></span>\u015bwiadcze\u0144 je<span class=\"_ _4\"></span>dnostkowych. <span class=\"ff2\"> </span>Warto\u015b\u0107 <span class=\"_ _10\"> </span>bie<span class=\"_ _3\"></span>\u017c\u0105c\u0105 <span class=\"_ _10\"> </span>zobowi\u0105zania<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>okre\u015blonych <span class=\"_ _10\"> </span>\u015bwia<span class=\"_ _3\"></span>dcze\u0144 <span class=\"_ _10\"> </span>ustala <span class=\"_ _11\"> </span>si\u0119 <span class=\"_ _11\"> </span>poprzez <span class=\"_ _11\"> </span>zdyskon<span class=\"_ _4\"></span>towanie <span class=\"_ _10\"> </span>szacowanych przysz\u0142ych <span class=\"_ _f\"></span>wyp\u0142yw\u00f3w <span class=\"_ _f\"></span>pieni\u0119\u017cnych <span class=\"_ _f\"></span>przy <span class=\"_ _0\"></span>zastosowaniu <span class=\"_ _f\"></span>st\u00f3p <span class=\"_ _0\"></span>procentowych <span class=\"_ _f\"></span>obligacji <span class=\"_ _f\"></span>skarbowych <span class=\"_ _f\"></span>wyra\u017conych <span class=\"_ _0\"></span>w<span class=\"_ _3\"></span><span class=\"ff2\"> waluc<span class=\"_ _4\"></span>ie </span>przysz\u0142ej <span class=\"_ _f\"></span>wyp\u0142aty <span class=\"_ _f\"></span>\u015bwiadcze\u0144, <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>terminach <span class=\"_ _f\"></span>zapadalno\u015bci <span class=\"_ _f\"></span>zbli\u017conych <span class=\"_ _f\"></span>do <span class=\"_ _f\"></span>te<span class=\"_ _3\"></span>rmin<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _f\"></span>regulowania <span class=\"_ _f\"></span>odno\u015b<span class=\"_ _3\"></span>nych <span class=\"_ _f\"></span>zobowi\u0105za\u0144.<span class=\"_ _4\"></span> Zyski <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>st<span class=\"_ _3\"></span>rat<span class=\"_ _4\"></span>y <span class=\"_ _15\"> </span>aktuarialne <span class=\"_ _15\"> </span>z <span class=\"_ _15\"> </span>wyceny <span class=\"_ _15\"> </span>okre\u015blonych <span class=\"_ _15\"> </span>\u015bwiadcze\u0144 <span class=\"_ _11\"> </span>po <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span>kresi<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>zatrudnienia <span class=\"_ _15\"> </span>ujmuje <span class=\"_ _15\"> </span>si\u0119 <span class=\"_ _15\"> </span>w <span class=\"_ _15\"> </span>po<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>osta\u0142ych ca\u0142kowitych  doch<span class=\"_ _4\"></span>odach  w  okresie  w  kt\u00f3rym<span class=\"_ _4\"></span>  powsta\u0142y.  Zyski  i<span class=\"_ _4\"></span>  straty  aktuarialn<span class=\"_ _4\"></span>e  z  wyceny  pozos<span class=\"_ _4\"></span>ta\u0142ych  \u015bwiadcze\u0144<span class=\"ff2\"> </span>(<span class=\"ff3\">\u015bwiadczenia z<span class=\"_ _4\"></span><span class=\"ff2\"> <span class=\"ff3\">tytu\u0142u nagr<span class=\"_ _4\"></span>\u00f3d jubileusz<span class=\"_ _4\"></span>owych) ujmowan<span class=\"_ _4\"></span>e s\u0105 w<span class=\"ff2\"> wyniku <span class=\"_ _4\"></span>finansowym. </span></span></span></span>Wa\u017cne oszacow<span class=\"_ _4\"></span>ania i za\u0142<span class=\"_ _4\"></span>o\u017cenia<span class=\"ff1\"> </span>Zobowi\u0105zanie  bilansowe  z  tytu\u0142u  przysz\u0142ych  \u015bwiadcze\u0144 <span class=\"_ _10\"> </span>pracow<span class=\"_ _4\"></span>niczych  r\u00f3wne  jest <span class=\"_ _10\"> </span>warto\u015bci  bie\u017c\u0105cej  zobowi\u0105zania <span class=\"ff2\"> </span>z <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>kr<span class=\"_ _4\"></span>e\u015blonych <span class=\"_ _1\"> </span>\u015bwiadcze\u0144. <span class=\"_ _1\"> </span>Wysoko\u015b\u0107 <span class=\"_ _2\"> </span>zobowi\u0105zania <span class=\"_ _1\"> </span>zale\u017cy <span class=\"_ _1\"> </span>od <span class=\"_ _2\"> </span>wielu <span class=\"_ _2\"> </span>czynnik\u00f3w, <span class=\"_ _2\"> </span>kt\u00f3re <span class=\"_ _2\"> </span>s\u0105 <span class=\"_ _1\"> </span>wyko<span class=\"_ _3\"></span>rzys<span class=\"_ _4\"></span>tywane <span class=\"_ _1\"> </span>jako za\u0142o\u017cenia <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>meto<span class=\"_ _3\"></span>dzi<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>aktuarialnej. <span class=\"_ _3\"></span>Wszelkie <span class=\"_ _f\"></span>zmiany <span class=\"_ _3\"></span>za\u0142o\u017ce\u0144 <span class=\"_ _f\"></span>maj\u0105 <span class=\"_ _3\"></span>wp\u0142yw <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>bilansow\u0105 <span class=\"_ _f\"></span>zobowi\u0105z<span class=\"_ _4\"></span>ania. <span class=\"_ _3\"></span>Jednym <span class=\"ff2\"> </span>z  podstawowych  za\u0142o\u017ce\u0144  dla  ustalenia  wysoko\u015bci  zobowi\u0105z<span class=\"_ _4\"></span>ania  jest  stopa  procentowa.  Na  dzie\u0144  ko\u0144cz\u0105cy  okres sprawozdawczy <span class=\"_ _14\"> </span>w <span class=\"_ _14\"> </span>oparciu <span class=\"_ _c\"> </span>o <span class=\"_ _c\"> </span>opini\u0119 <span class=\"_ _14\"> </span>niezale\u017cnego <span class=\"_ _14\"> </span>aktuariusza <span class=\"_ _14\"> </span>przyjmuje <span class=\"_ _14\"> </span>si\u0119 <span class=\"_ _d\"> </span>odpowiedni\u0105<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>sto<span class=\"_ _3\"></span>p\u0119 <span class=\"_ _14\"> </span>dyskonta <span class=\"_ _14\"> </span>dla podmiot\u00f3w <span class=\"_ _19\"> </span>Grupy <span class=\"_ _10\"> </span>Kapita\u0142owej,  przy <span class=\"_ _10\"> </span>u\u017cyciu <span class=\"_ _10\"> </span>kt\u00f3<span class=\"_ _3\"></span>rej <span class=\"_ _19\"> </span>ustala <span class=\"_ _10\"> </span>si\u0119 <span class=\"_ _10\"> </span>warto\u015b\u0107 <span class=\"_ _10\"> </span>bie\u017c\u0105c\u0105 <span class=\"_ _10\"> </span>szacowanych  przysz\u0142ych <span class=\"_ _10\"> </span>wyp\u0142yw\u00f3w pieni\u0119\u017cnych <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _10\"> </span>tych <span class=\"_ _11\"> </span>\u015bwiadcze\u0144.<span class=\"ff2\"> <span class=\"_ _10\"> </span>Przy <span class=\"_ _10\"> </span>ustalaniu <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>dy<span class=\"_ _4\"></span>skontowej <span class=\"_ _10\"> </span>dla <span class=\"_ _10\"> </span>okresu <span class=\"_ _10\"> </span>sprawozdawczego <span class=\"_ _10\"> </span>aktuariusz<span class=\"_ _4\"></span> </span>ekstrapolu<span class=\"ff3\">je <span class=\"_ _11\"> </span>wzd\u0142u\u017c <span class=\"_ _10\"> </span>krzywej <span class=\"_ _11\"> </span>rentowno\u015bci <span class=\"_ _11\"> </span>bie\u017c\u0105ce <span class=\"_ _10\"> </span>stopy <span class=\"_ _11\"> </span>procentowe <span class=\"_ _11\"> </span>obligacji <span class=\"_ _11\"> </span>skarbowych <span class=\"_ _10\"> </span>wyra\u017conych <span class=\"_ _11\"> </span>w<span class=\"_ _3\"></span></span> waluci<span class=\"_ _4\"></span>e przysz\u0142ej <span class=\"_ _15\"> </span>wyp\u0142aty <span class=\"_ _15\"> </span>\u015bwiadcze\u0144, <span class=\"_ _11\"> </span>aby <span class=\"_ _14\"> </span>uzyska\u0107 <span class=\"_ _15\"> </span>stop\u0119 <span class=\"_ _15\"> </span>dyskontow\u0105<span class=\"_ _4\"></span> <span class=\"_ _15\"> </span>umo\u017cliwiaj\u0105c\u0105 <span class=\"_ _15\"> </span>dyskontowani<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>p\u0142atno\u015bci <span class=\"_ _15\"> </span>o<span class=\"_ _3\"></span><span class=\"ff2\"> termini<span class=\"_ _4\"></span>e </span>realizacji d\u0142u\u017csz<span class=\"_ _4\"></span>ym ni\u017c termin <span class=\"_ _4\"></span>wykupu obli<span class=\"_ _4\"></span>gacji.<span class=\"ff2\"> </span>Pozosta\u0142e <span class=\"_ _15\"> </span>za\u0142o\u017cenia <span class=\"_ _11\"> </span>makroekonomiczn<span class=\"_ _4\"></span>e <span class=\"_ _15\"> </span>wykorzystywane <span class=\"_ _11\"> </span>dla <span class=\"_ _15\"> </span>wyceny <span class=\"_ _15\"> </span>zo<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>owi\u0105za\u0144 <span class=\"_ _15\"> </span>z <span class=\"_ _11\"> </span>t<span class=\"_ _3\"></span>ytu\u0142u <span class=\"_ _11\"> </span>przysz\u0142ych <span class=\"_ _15\"> </span>\u015bwiadcze\u0144 pracowniczych, <span class=\"_ _4\"></span>takie jak stopa in<span class=\"_ _4\"></span>flacji czy na<span class=\"_ _4\"></span>jni\u017csze wynagr<span class=\"_ _4\"></span>odzenie, <span class=\"_ _4\"></span>oparte s\u0105 na <span class=\"_ _4\"></span>obecnych <span class=\"ff2\">warunka<span class=\"_ _4\"></span>ch rynkowych. <span class=\"_ _4\"></span> </span>Zgodnie <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>MSR <span class=\"_ _2\"> </span>19 <span class=\"_ _2\"> </span>par. <span class=\"_ _2\"> </span>78 <span class=\"_ _2\"> </span>za\u0142o\u017cenia <span class=\"_ _2\"> </span>aktu<span class=\"_ _3\"></span>arialne <span class=\"_ _1\"> </span>przyj\u0119te <span class=\"_ _2\"> </span>dla <span class=\"_ _2\"> </span>cel\u00f3w <span class=\"_ _2\"> </span>wyceny <span class=\"_ _2\"> </span>\u015bwiadcze\u0144 <span class=\"_ _2\"> </span>pracowniczych <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>G<span class=\"_ _3\"></span>rupi<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>s\u0105 sp\u00f3jne, <span class=\"_ _17\"> </span>gdy\u017c <span class=\"_ _1f\"> </span>odzwierciedla<span class=\"_ _4\"></span>j\u0105 <span class=\"_ _17\"> </span>relacje<span class=\"_ _3\"></span> <span class=\"_ _17\"> </span>ekonomiczne <span class=\"_ _17\"> </span>pomi\u0119dzy <span class=\"_ _17\"> </span>takimi <span class=\"_ _1f\"> </span>czynnikami <span class=\"_ _17\"> </span>jak <span class=\"_ _1f\"> </span>infl<span class=\"_ _4\"></span>acja, <span class=\"_ _17\"> </span>stopa <span class=\"_ _1f\"> </span>wzrostu wynagrodze\u0144, st<span class=\"_ _4\"></span>opa dyskon<span class=\"_ _4\"></span>ta oraz<span class=\"_ _4\"></span> stopa wzrostu cen w<span class=\"_ _4\"></span>\u0119gla. <span class=\"ff2\"> </span>Za\u0142o\u017cenia przyj\u0119<span class=\"_ _4\"></span>te do w<span class=\"ff2\">yceny na <span class=\"_ _4\"></span>31 grud<span class=\"_ _4\"></span>nia 2023<span class=\"_ _4\"></span> <span class=\"ff3\">r. zosta\u0142y </span>przedstawi<span class=\"_ _4\"></span>one w Nocie 11.2.<span class=\"_ _4\"></span> </span>Przedstawiona poni\u017cej <span class=\"_ _3\"></span>analiza wra\u017cliwo\u015bci <span class=\"_ _3\"></span>opiera <span class=\"_ _3\"></span>si\u0119 na <span class=\"_ _3\"></span>tej <span class=\"_ _3\"></span>samej metodzie <span class=\"_ _3\"></span>wyceny, jak\u0105 <span class=\"_ _3\"></span>u\u017cyto <span class=\"_ _3\"></span>do wyceny <span class=\"_ _f\"></span>zobowi\u0105za\u0144<span class=\"_ _4\"></span> uj\u0119tych <span class=\"_ _17\"> </span>w <span class=\"_ _17\"> </span>niniejsz<span class=\"_ _4\"></span>ym <span class=\"_ _17\"> </span>sprawo<span class=\"_ _4\"></span>zdaniu <span class=\"_ _13\"> </span>f<span class=\"_ _3\"></span>inans<span class=\"_ _4\"></span>owym<span class=\"ff2\">, <span class=\"_ _17\"> </span>czyli <span class=\"_ _17\"> </span>metodzie <span class=\"_ _13\"> </span></span>prognozowanych <span class=\"_ _13\"> </span>uprawnie\u0144 <span class=\"_ _17\"> </span>jednostk<span class=\"_ _4\"></span>owych (\u201eProjected <span class=\"_ _0\"></span>Unit <span class=\"_ _0\"></span>Credit <span class=\"_ _0\"></span>Method\u201d). <span class=\"_ _0\"></span>Przy <span class=\"_ _0\"></span>analizie <span class=\"_ _0\"> </span>wp\u0142ywu <span class=\"_ _0\"></span>danego <span class=\"_ _0\"></span>czynnika <span class=\"_ _0\"></span>(za\u0142o\u017cenia) <span class=\"_ _0\"></span>zmienia <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>jego <span class=\"_ _0\"> </span>warto\u015b\u0107 <span class=\"_ _0\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>+/<span class=\"_ _3\"></span><span class=\"ff2\">- <span class=\"_ _0\"></span><span class=\"lse\">1 </span></span>punkt <span class=\"_ _12\"> </span>procent<span class=\"_ _4\"></span>owy  p<span class=\"_ _4\"></span>ozostawiaj\u0105<span class=\"_ _4\"></span>c  wsz<span class=\"_ _4\"></span>elkie <span class=\"_ _12\"> </span>inne <span class=\"_ _2\"> </span>za\u0142o\u017cenia <span class=\"_ _12\"> </span>oraz <span class=\"_ _2\"> </span>baz\u0119  os\u00f3b <span class=\"_ _2\"> </span>uprawnionych <span class=\"_ _2\"> </span>do  \u015bwiadcz<span class=\"_ _4\"></span>e\u0144  b<span class=\"_ _4\"></span>ez <span class=\"_ _2\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\">mian. </span>Analiza pokazuje <span class=\"_ _4\"></span>wi\u0119c wp\u0142yw <span class=\"_ _4\"></span>zmiany tylko jedn<span class=\"_ _4\"></span>ego konkr<span class=\"_ _4\"></span>etnego cz<span class=\"_ _4\"></span>ynnika. <span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "Nota 12.1 Trans<span class=\"_ _4\"></span>akcje z podmi<span class=\"_ _4\"></span>otami powi<span class=\"_ _4\"></span>\u0105zanymi<span class=\"ff1\"> </span>Zasady <span class=\"_ _11\"> </span>rachunkowo\u015bci <span class=\"_ _15\"> </span>oraz <span class=\"_ _11\"> </span>wa\u017cne <span class=\"_ _15\"> </span>oszacowania <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>za\u0142o<span class=\"_ _3\"></span>\u017cenia <span class=\"_ _11\"> </span>zaprezentowan<span class=\"_ _4\"></span>e <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>Cz\u0119\u015bci <span class=\"_ _15\"> </span>2 <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>10 <span class=\"_ _11\"> </span>m<span class=\"_ _3\"></span>aj\u0105 <span class=\"_ _11\"> </span>zastosowanie do<span class=\"ls0\"> <span class=\"ff3\">transakcji prze<span class=\"_ _4\"></span>prowadzan<span class=\"_ _4\"></span>ych z <span class=\"_ _4\"></span>podmiotami powi\u0105z<span class=\"_ _4\"></span>anymi.<span class=\"_ _3c\"> </span></span></span><span class=\"ls0\"><span class=\"ff3\"><span class=\"ff2\"> </span></span></span>Transakcje Grup<span class=\"_ _4\"></span>y z jednostkami <span class=\"_ _6\"></span>po<span class=\"_ _3\"></span>wi\u0105zanymi <span class=\"_ _4\"></span>obejmuj\u0105 <span class=\"_ _4\"></span>transakcje z<span class=\"_ _4\"></span>:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">wsp\u00f3lnym przedsi<span class=\"_ _4\"></span>\u0119wzi\u0119ciem <span class=\"_ _4\"></span>Sierra <span class=\"_ _4\"></span>Gorda<span class=\"ff2\"> S.C.M.<span class=\"ls39\">, </span> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">jednostkami, nad <span class=\"_ _4\"></span>kt\u00f3rymi Skarb <span class=\"_ _6\"></span>Pa\u0144stwa sprawuje kontrol\u0119, wsp<span class=\"_ _4\"></span>\u00f3\u0142kontrol<span class=\"_ _4\"></span>\u0119 lub<span class=\"ff2\"> wywiera na </span>nie zna<span class=\"_ _4\"></span>cz\u0105cy wp\u0142yw, <span class=\"ff2\"> </span></span></span>\u2022<span class=\"ffc\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">zarz\u0105dem oraz organem <span class=\"_ _4\"></span>nadzoruj\u0105cym<span class=\"_ _4\"></span> (wynagrodz<span class=\"_ _4\"></span>enia) \u2013<span class=\"ff2\"> Nota 1<span class=\"_ _4\"></span>2.9. </span></span></span>Przychody op<span class=\"_ _4\"></span>eracyjne od j<span class=\"_ _4\"></span>ednostek p<span class=\"ff4\">owi\u0105<span class=\"_ _4\"></span>zanych<span class=\"ff2 fc0\"> </span></span>od 01.01.202<span class=\"_ _4\"></span>3  do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2  do 31.12.2<span class=\"_ _4\"></span>022 Przychody ze <span class=\"_ _4\"></span>sprzeda\u017cy pro<span class=\"_ _4\"></span>dukt\u00f3w, towar<span class=\"_ _4\"></span>\u00f3w i materia<span class=\"_ _4\"></span>\u0142\u00f3w <span class=\"ff2\"> </span>do wsp\u00f3lneg<span class=\"_ _4\"></span>o przedsi\u0119wzi<span class=\"_ _4\"></span>\u0119cia<span class=\"ff2\"> </span>38<span class=\"ls0\"> </span>38<span class=\"ls0\"> </span>Przychody ods<span class=\"_ _4\"></span>etkowe od p<span class=\"_ _4\"></span>o\u017cyczek udz<span class=\"_ _4\"></span>ielonych wsp<span class=\"_ _4\"></span>\u00f3lnemu przedsi\u0119wzi\u0119ciu<span class=\"_ _4\"></span><span class=\"ff2\"> </span>597<span class=\"ls0\"> </span>582<span class=\"ls0\"> </span>Przychody z inny<span class=\"_ _4\"></span>ch transakcji <span class=\"_ _4\"></span>od wsp\u00f3ln<span class=\"_ _4\"></span>ego przedsi\u0119wzi<span class=\"_ _4\"></span>\u0119cia<span class=\"ff2\"> </span>21<span class=\"ls0\"> </span>376<span class=\"ls0\"> </span>Przychody z inny<span class=\"_ _4\"></span>ch transakcji <span class=\"_ _4\"></span>od pozosta<span class=\"_ _4\"></span>\u0142ych podmi<span class=\"_ _4\"></span>ot\u00f3w powi\u0105zanych<span class=\"_ _4\"></span><span class=\"ff2\"> </span>23<span class=\"ls0\"> </span>11<span class=\"ls0\"> </span>Razem 679<span class=\"ls0\"> </span>1 007 Zakup od jedn<span class=\"_ _4\"></span>ostek powi\u0105z<span class=\"_ _4\"></span>anych<span class=\"ff1\"> </span>od 01.01.202<span class=\"_ _4\"></span>3  do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2  do 31.12.2<span class=\"_ _4\"></span>022 Zakup us\u0142ug, t<span class=\"_ _4\"></span>owar\u00f3w i mat<span class=\"_ _4\"></span>eria\u0142\u00f3w <span class=\"ff2\"> </span> <span class=\"lse\">34</span>  <span class=\"lse\">32</span> Inne transakcje z<span class=\"_ _4\"></span>akupu   4  3 Razem  <span class=\"lsf\">38</span>  <span class=\"lsf\">35</span> Nale\u017cno\u015bci od <span class=\"_ _4\"></span>odbiorc\u00f3w<span class=\"ff1\"> </span>oraz <span class=\"_ _4\"></span>pozosta\u0142e n<span class=\"_ _4\"></span>ale\u017cno\u015bci od <span class=\"_ _4\"></span>podmiot<span class=\"_ _4\"></span>\u00f3w powi\u0105zanych<span class=\"ff1\"> </span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Od wsp\u00f3lnego pr<span class=\"_ _4\"></span>zedsi\u0119wzi\u0119cia <span class=\"_ _4\"></span> Sierra <span class=\"_ _4\"></span>Gorda S.C.M. <span class=\"ff2\">- udziel<span class=\"_ _4\"></span>one </span>po\u017cyczki<span class=\"ff2\"> </span>9 096 9 603 Od wsp\u00f3lnego pr<span class=\"_ _4\"></span>zedsi\u0119wzi\u0119cia <span class=\"_ _4\"></span> Sierra <span class=\"_ _4\"></span>Gorda S.C.M. <span class=\"ff2\">- </span>pozos<span class=\"_ _4\"></span>ta\u0142e nale\u017cno\u015bci<span class=\"ff2\"> </span> <span class=\"lse\">29</span>  <span class=\"lse\">69</span> Od pozosta\u0142ych p<span class=\"_ _4\"></span>odmiot\u00f3w p<span class=\"_ _4\"></span>owi\u0105za<span class=\"_ _4\"></span>nych<span class=\"ff2\"> </span> 5  5 Razem 9 130 9 677 Zobowi\u0105zani<span class=\"_ _4\"></span>a wobec dostawc<span class=\"_ _4\"></span>\u00f3w<span class=\"ff1\"> </span>oraz po<span class=\"_ _4\"></span>zosta\u0142e z<span class=\"_ _4\"></span>obowi\u0105zani<span class=\"_ _4\"></span>a wobec podmi<span class=\"_ _4\"></span>ot\u00f3w powi\u0105z<span class=\"_ _4\"></span>anych<span class=\"ff1\"> </span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Wobec wsp\u00f3ln<span class=\"_ _4\"></span>ego przedsi\u0119wz<span class=\"_ _4\"></span>i\u0119cia<span class=\"ff2\"> </span> <span class=\"lse\">18</span>  <span class=\"lse\">58</span> Wobec pozosta\u0142<span class=\"_ _4\"></span>ych podmi<span class=\"_ _4\"></span>ot\u00f3w powi\u0105za<span class=\"_ _4\"></span>nych<span class=\"ff2\"> </span> 3  2 Razem  <span class=\"lsf\">21</span>  <span class=\"lsf\">60</span> Skarb <span class=\"_ _14\"> </span><span class=\"ff3\">Pa\u0144stwa <span class=\"_ _c\"> </span>stanowi <span class=\"_ _c\"> </span>podmiot <span class=\"_ _14\"> </span>kontroluj\u0105cy <span class=\"_ _14\"> </span>KGHM <span class=\"_ _c\"> </span>Polska <span class=\"_ _14\"> </span>M<span class=\"_ _3\"></span>ied\u017a <span class=\"_ _14\"> </span>S.A. <span class=\"_ _c\"> </span>na <span class=\"_ _c\"> </span>najwy\u017cszym <span class=\"_ _14\"> </span>szczeblu.<span class=\"_ _3\"></span></span> <span class=\"_ _c\"> </span>Grupa <span class=\"_ _14\"> </span>korzysta ze<span class=\"ls0\"> <span class=\"ff3\">zwolnienia <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>ujawniania <span class=\"_ _3\"></span>szczeg\u00f3\u0142owego <span class=\"_ _3\"></span>zakresu <span class=\"_ _f\"></span>informacji <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>temat <span class=\"_ _f\"></span>transakcji <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>rz\u0105dem <span class=\"_ _3\"></span>oraz <span class=\"_ _f\"></span>jednostkami, <span class=\"_ _3\"></span>nad <span class=\"_ _f\"></span>kt\u00f3rymi </span></span>ten rz\u0105d sprawu<span class=\"_ _4\"></span>je kontrol\u0119 lub <span class=\"_ _4\"></span>wsp\u00f3\u0142kontrol\u0119 lub <span class=\"_ _4\"></span>ma na nie <span class=\"_ _4\"></span>znacz\u0105<span class=\"_ _4\"></span>cy wp\u0142yw (MSR <span class=\"_ _4\"></span>24.25).<span class=\"ff2\">  </span>W <span class=\"_ _11\"> </span>2023 <span class=\"_ _10\"> </span>r. <span class=\"_ _11\"> </span>Je<span class=\"_ _3\"></span>dnostka <span class=\"_ _10\"> </span>Dominuj\u0105ca <span class=\"_ _10\"> </span>oraz <span class=\"_ _11\"> </span>sp\u00f3\u0142ki <span class=\"_ _11\"> </span>zale\u017cne <span class=\"_ _11\"> </span>nie <span class=\"_ _11\"> </span>zawiera\u0142y <span class=\"_ _10\"> </span>z <span class=\"_ _11\"> </span>podmiotami <span class=\"_ _11\"> </span>powi\u0105zanymi <span class=\"_ _10\"> </span>istotnych <span class=\"_ _11\"> </span>transakcji<span class=\"_ _4\"></span> na<span class=\"ls0\"> <span class=\"ff3\">warunkach <span class=\"_ _4\"></span>innych ni\u017c rynk<span class=\"_ _4\"></span>owe.<span class=\"ff2\"> </span></span></span>Zgodnie <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>zakresem <span class=\"_ _2\"> </span>M<span class=\"_ _3\"></span>SR <span class=\"_ _2\"> </span>24.26  na <span class=\"_ _2\"> </span>dzie\u0144  31 <span class=\"_ _2\"> </span>grudnia  2023 <span class=\"_ _12\"> </span>r.  i <span class=\"_ _2\"> </span>w  o<span class=\"_ _3\"></span><span class=\"ff2\">kresie <span class=\"_ _2\"> </span>od  1 <span class=\"_ _2\"> </span>st<span class=\"_ _3\"></span>ycznia <span class=\"_ _2\"> </span>do  31 <span class=\"_ _2\"> </span>grudnia  2023 <span class=\"_ _2\"> </span>r.<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>Grupa<span class=\"_ _3\"></span> </span>Kapita\u0142owa <span class=\"_ _1\"> </span>realizowa\u0142a <span class=\"_ _1\"> </span>nast\u0119puj\u0105ce <span class=\"_ _1\"> </span>t<span class=\"_ _3\"></span>ransakcj<span class=\"_ _4\"></span>e <span class=\"_ _1\"> </span>z<span class=\"_ _3\"></span><span class=\"ff2\"> </span>rz\u0105<span class=\"_ _4\"></span>dem <span class=\"_ _1\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _1\"> </span>jednostkami, <span class=\"_ _1\"> </span>nad <span class=\"_ _2\"> </span>kt\u00f3rymi <span class=\"_ _1\"> </span>ten <span class=\"_ _2\"> </span>rz\u0105d <span class=\"_ _2\"> </span>sprawuje <span class=\"_ _1\"> </span>ko<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>trol\u0119 <span class=\"_ _1\"> </span>lub wsp\u00f3\u0142kontrol\u0119 w<span class=\"_ _4\"></span>yr\u00f3\u017cniaj\u0105ce <span class=\"_ _4\"></span>si\u0119 ze wzgl\u0119<span class=\"_ _4\"></span>du na<span class=\"ff2\"> </span>istot\u0119 i kw<span class=\"_ _4\"></span>ot\u0119:<span class=\"ff2\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _0\"></span><span class=\"ff3\">z  tytu\u0142u <span class=\"_ _2\"> </span>umowy  o <span class=\"_ _12\"> </span>ustanowi<span class=\"_ _4\"></span>enie  u\u017cytk<span class=\"_ _4\"></span>owania <span class=\"_ _12\"> </span>g\u00f3rniczeg<span class=\"_ _4\"></span>o  w <span class=\"_ _2\"> </span>celu  wydob<span class=\"_ _4\"></span>ycia  k<span class=\"_ _4\"></span>opalin <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>poszukiwania <span class=\"_ _2\"> </span>i  rozpoznania<span class=\"_ _4\"></span> </span></span>kopalin <span class=\"_ _3\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _3\"></span><span class=\"ff3\">saldo <span class=\"_ _3\"></span>zob<span class=\"_ _4\"></span>owi\u0105zania <span class=\"_ _3\"></span>w wyso<span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _3\"></span><span class=\"ff2 lse\">243 <span class=\"_ _3\"></span></span>mln <span class=\"_ _3\"></span>PLN <span class=\"_ _3\"></span>(na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>31 grudnia <span class=\"_ _3\"></span>202<span class=\"ff2\">2 r. <span class=\"_ _3\"></span><span class=\"lse\">229</span> <span class=\"_ _3\"></span></span>mln <span class=\"_ _3\"></span>PLN), <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>tym <span class=\"_ _3\"></span>op\u0142aty <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u </span>u\u017cytkowania g<span class=\"_ _3\"></span>\u00f3rnicz<span class=\"_ _4\"></span>ego <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>celu <span class=\"_ _3\"></span>wydobycia <span class=\"_ _3\"></span>kopalin <span class=\"_ _3\"></span><span class=\"ff2\">rozpoznane <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kosztach <span class=\"_ _3\"></span>w </span>wysoko\u015bci <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>mln<span class=\"ff2\"> </span>PLN <span class=\"_ _3\"></span>(na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia 2022 r. <span class=\"_ _4\"></span>31 mln PLN), \u2022<span class=\"ffc\"> <span class=\"_ _0\"></span><span class=\"ff3\">z <span class=\"_ _11\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>umowy <span class=\"_ _11\"> </span>o <span class=\"_ _11\"> </span>\u015bwiadczenie <span class=\"_ _10\"> </span>us\u0142ug <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>zakresie <span class=\"_ _11\"> </span>faktoringu <span class=\"_ _10\"> </span>d\u0142u\u017cnego <span class=\"_ _10\"> </span>Grupa <span class=\"_ _11\"> </span>posiada\u0142a <span class=\"_ _11\"> </span>zobowi\u0105zanie <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>wysoko\u015bci </span></span>2 <span class=\"lse\">528</span> <span class=\"ff3\">mln PLN<span class=\"_ _3\"></span>, koszty <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>tytu\u0142u odsetek <span class=\"_ _3\"></span>od <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>stycznia do <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>gr<span class=\"_ _3\"></span>ud<span class=\"_ _4\"></span>nia 2023 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>wysoko\u015bci <span class=\"_ _3\"></span>55 mln <span class=\"_ _3\"></span>PLN <span class=\"_ _3\"></span>(na <span class=\"_ _3\"></span>dzie\u0144 <span class=\"_ _3\"></span>31<span class=\"ff2\"> grudnia </span></span>2022  r.  zobowi\u0105zanie  w <span class=\"_ _10\"> </span>wysoko\u015bci  18  mln  PLN  oraz <span class=\"_ _19\"> </span>koszty <span class=\"_ _19\"> </span>z  tyt<span class=\"_ _3\"></span>u<span class=\"_ _4\"></span>\u0142u  odsetek  od <span class=\"_ _19\"> </span>1 <span class=\"_ _10\"> </span>stycznia  do  31  grudnia <span class=\"_ _19\"> </span>2022  r. w <span class=\"ff3\">wysoko\u015bci 3<span class=\"_ _4\"></span><span class=\"ff2\"> mln PLN), </span></span>\u2022<span class=\"ff7 fs3\"> </span><span class=\"ff3\">pozosta\u0142e <span class=\"_ _f\"></span>transakcje <span class=\"_ _f\"></span>i <span class=\"_ _0\"></span>operacje <span class=\"_ _f\"></span>gospodarcze <span class=\"_ _0\"></span>dotycz\u0105ce <span class=\"_ _f\"></span>wymiany <span class=\"_ _f\"></span>w<span class=\"_ _3\"></span>alut <span class=\"_ _f\"></span>spot, <span class=\"_ _0\"></span>lokowania <span class=\"_ _f\"></span>\u015brodk\u00f3w <span class=\"_ _f\"></span>pieni\u0119\u017cnych, <span class=\"_ _f\"></span>udzielania </span>kredyt\u00f3w, <span class=\"_ _13\"> </span>gwarancji <span class=\"_ _d\"> </span>oraz <span class=\"_ _13\"> </span>akredytyw <span class=\"_ _13\"> </span>(w <span class=\"_ _13\"> </span>tym <span class=\"_ _13\"> </span>akredytyw <span class=\"_ _13\"> </span>dokumentowyc<span class=\"_ _4\"></span>h), <span class=\"_ _13\"> </span>prowadzenia<span class=\"_ _4\"></span> <span class=\"_ _13\"> </span>rachunk\u00f3w <span class=\"_ _13\"> </span>bankowych, s\u0142u\u017cbowych kart <span class=\"_ _3\"></span>kredytow<span class=\"_ _4\"></span>ych, obs\u0142ugi <span class=\"_ _3\"></span>inkasa dokumentowego oraz obs\u0142ugi <span class=\"_ _3\"></span>funduszy celowych oraz zawieran<span class=\"_ _3\"></span><span class=\"ff2\">ia <span class=\"_ _3\"></span>transakcji </span>na walutowym <span class=\"_ _4\"></span>rynku termin<span class=\"_ _4\"></span>owym <span class=\"_ _4\"></span>w ramach <span class=\"_ _4\"></span>wsp\u00f3\u0142pracy z<span class=\"ff2\"> </span>bankam<span class=\"_ _4\"></span>i powi\u0105zanymi ze Ska<span class=\"_ _4\"></span>rbem P<span class=\"_ _4\"></span>a\u0144stwa.<span class=\"ff2\"> </span>Sp\u00f3\u0142ki Skarbu Pa<span class=\"_ _4\"></span>\u0144stwa mog\u0105 na<span class=\"_ _6\"></span>bywa\u0107 obligacje emitowane pr<span class=\"_ _4\"></span>zez KGHM P<span class=\"_ _4\"></span>olska Mied\u017a <span class=\"_ _4\"></span>S.A.<span class=\"ff2\"> </span>Pozosta\u0142e <span class=\"_ _3\"></span>transakcje <span class=\"_ _3\"></span>zawarte <span class=\"_ _3\"></span>przez <span class=\"_ _3\"></span>Grup\u0119 <span class=\"_ _3\"></span>Kapita\u0142<span class=\"_ _4\"></span>ow\u0105 <span class=\"_ _3\"></span>z <span class=\"_ _f\"></span>rz\u0105dem <span class=\"_ _3\"></span>oraz <span class=\"_ _f\"></span>jednostkami,<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>nad <span class=\"_ _3\"></span>kt\u00f3rymi <span class=\"_ _3\"></span>ten <span class=\"_ _f\"></span>rz\u0105d <span class=\"_ _3\"></span>sprawuje <span class=\"_ _3\"></span>kontrol<span class=\"_ _4\"></span>\u0119 lub <span class=\"_ _0\"></span>wsp\u00f3\u0142kontrol\u0119 <span class=\"_ _0\"></span>lub <span class=\"_ _0\"></span>ma <span class=\"_ _1\"> </span>na <span class=\"_ _0\"></span>nie <span class=\"_ _0\"> </span>znacz\u0105cy <span class=\"_ _1\"> </span>wp\u0142yw, <span class=\"_ _0\"></span>wchodzi\u0142y <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>zakres <span class=\"_ _0\"></span>normalnych, <span class=\"_ _0\"></span>codziennych <span class=\"_ _0\"></span>operacji <span class=\"_ _0\"></span>gospodarczy<span class=\"_ _4\"></span>ch. Transakcje te <span class=\"ff3\">do<span class=\"_ _4\"></span>tyczy\u0142y:<span class=\"ff2\"> </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">zakupu produkt\u00f3w <span class=\"_ _3\"></span>(energii, paliw, us\u0142ug), <span class=\"_ _3\"></span>towar\u00f3w i materia\u0142\u00f3w, \u015brodk\u00f3w <span class=\"_ _3\"></span>trwa\u0142ych na pot<span class=\"_ _3\"></span>rzeb<span class=\"_ _4\"></span>y bie\u017c\u0105cej <span class=\"_ _3\"></span>dzia\u0142alno\u015b<span class=\"_ _4\"></span>ci </span></span>operacyjnej. <span class=\"_ _3\"></span>Obroty <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>tytu\u0142u <span class=\"_ _f\"></span>tych <span class=\"_ _f\"></span>transakcji <span class=\"_ _f\"></span>w <span class=\"_ _0\"></span>okresie <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>d<span class=\"ff2\"> 1 stycznia <span class=\"_ _3\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>grudnia <span class=\"_ _f\"></span>2023 <span class=\"_ _f\"></span>r. <span class=\"_ _0\"></span></span>wynios\u0142y <span class=\"_ _0\"></span><span class=\"ff2\">3 554 <span class=\"_ _3\"></span>mln <span class=\"_ _0\"></span>PLN </span>(od 1 stycznia <span class=\"ls1c\">do</span> 31<span class=\"_ _4\"></span> grudnia 2022 r. 3 816 <span class=\"ff3\">mln PLN), nierozliczone salda zobo<span class=\"_ _3\"></span>wi\u0105za\u0144 z</span> <span class=\"ff3\">tytu\u0142u tych transakcji na</span> <span class=\"ff3\">dzie\u0144 </span>31 grudnia <span class=\"_ _4\"></span>2023 <span class=\"ff3\">r. wynios\u0142y </span><span class=\"lse\">378 </span>mln P<span class=\"_ _4\"></span>LN (na <span class=\"ff3\">dzie\u0144 31</span> gr<span class=\"_ _4\"></span>udnia 20<span class=\"lse\">22</span> r<span class=\"_ _4\"></span>. <span class=\"lse\">340</span> mln PLN), \u2022<span class=\"ffc\"> <span class=\"_ _16\"> </span><span class=\"ff3\">sprzeda\u017cy  do  Sp\u00f3\u0142ek  Ska<span class=\"_ _4\"></span>rbu  Pa<span class=\"_ _4\"></span>\u0144stwa.  Obroty <span class=\"_ _2\"> </span>z  tej  sprzeda\u017cy <span class=\"_ _12\"> </span>w  okresie  od  1 <span class=\"_ _2\"> </span>stycznia<span class=\"_ _3\"></span><span class=\"ff2\">  do  31 <span class=\"_ _2\"> </span>grudnia  2023  <span class=\"ls16\">r.</span> </span></span></span>wynios\u0142y<span class=\"ff2\"> <span class=\"lse\">864 </span>mln PLN (od 1 stycz<span class=\"_ _4\"></span>nia do 31 grudnia 20<span class=\"lse\">22</span> r. <span class=\"lse\">430 </span><span class=\"ff3\">mln PLN), <span class=\"_ _3\"></span>nierozli<span class=\"_ _4\"></span>czone salda nale\u017c<span class=\"_ _4\"></span>no\u015bci z<span class=\"ff2\"> </span>tytu\u0142u tych<span class=\"ff2\"> </span></span></span>transakcji na <span class=\"ff3\">dz<span class=\"_ _4\"></span>ie\u0144 31 grudnia <span class=\"_ _4\"></span>2023 r<span class=\"_ _4\"></span>. wynios\u0142y 240 <span class=\"_ _4\"></span>mln PLN (na dzie\u0144 <span class=\"_ _4\"></span>31 grudnia <span class=\"_ _4\"></span>2022 r<span class=\"_ _4\"></span>. 241<span class=\"ff2\"> mln PLN). </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "Nota 12.2 <span class=\"ff4\">Dywid<span class=\"_ _4\"></span>endy wyp\u0142ac<span class=\"_ _4\"></span>one<span class=\"ff1\"> </span></span>Zgodnie <span class=\"_ _0\"></span>z <span class=\"_ _f\"></span>Uchwa\u0142\u0105 <span class=\"_ _0\"></span>Nr <span class=\"_ _0\"></span>7/2023 <span class=\"_ _0\"></span>Zwyczajneg<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>Walnego <span class=\"_ _0\"></span>Zgromadz<span class=\"_ _4\"></span>enia <span class=\"_ _f\"></span>KGHM <span class=\"_ _0\"></span>Polska <span class=\"_ _0\"></span>Mied\u017a <span class=\"_ _f\"></span>S<span class=\"_ _3\"></span>.A.<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>dnia <span class=\"_ _0\"></span>21 <span class=\"_ _0\"></span>czerwca <span class=\"_ _0\"></span>2023 <span class=\"_ _f\"></span>r. w <span class=\"ff3\">sprawie <span class=\"_ _3\"></span>podzia\u0142u zysku <span class=\"_ _3\"></span>za <span class=\"_ _3\"></span>rok<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>zako\u0144czony <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>grudnia 2022 <span class=\"_ _3\"></span>r., <span class=\"_ _f\"></span>w <span class=\"_ _3\"></span>kwocie <span class=\"_ _3\"></span>3<span class=\"_ _3\"></span></span> 533 mln <span class=\"_ _3\"></span>PLN, <span class=\"_ _3\"></span>wypra<span class=\"_ _3\"></span>cowany zysk <span class=\"_ _3\"></span>podzielono w <span class=\"ff3\">nast\u0119puj\u0105cy <span class=\"_ _3\"></span>spos\u00f3b: <span class=\"_ _0\"></span>na <span class=\"_ _f\"></span>dywidend\u0119 <span class=\"_ _f\"></span>dla <span class=\"_ _f\"></span>akcjonariuszy <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>kwocie <span class=\"_ _0\"></span>200 <span class=\"_ _3\"></span>mln <span class=\"_ _0\"></span>PLN <span class=\"_ _f\"></span>(<span>1,00</span> <span class=\"_ _f\"></span>PLN<span class=\"_ _3\"></span>/akcj<span class=\"_ _4\"></span>\u0119) <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>raz <span class=\"_ _3\"></span>przekazanie <span class=\"_ _f\"></span>kwoty </span>3 <span class=\"ff3\">333  m<span class=\"_ _4\"></span>ln  PLN  na<span class=\"_ _4\"></span>  kapita\u0142  zapasowy <span class=\"_ _12\"> </span>Sp\u00f3\u0142ki.  Zwycz<span class=\"_ _4\"></span>ajne  Wa<span class=\"_ _4\"></span>lne  Zgromadzen<span class=\"_ _4\"></span>ie  KGH<span class=\"_ _4\"></span>M  Polska  M<span class=\"_ _4\"></span>ied\u017a  S.A.  ustali<span class=\"_ _4\"></span>\u0142o  dzie\u0144<span class=\"_ _4\"></span> </span>dywidendy za <span class=\"_ _4\"></span>rok 2022 <span class=\"_ _4\"></span>na dzie\u0144 27 <span class=\"_ _4\"></span>lipca 2023<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">r., termin wyp\u0142aty <span class=\"_ _4\"></span>dywidendy za <span class=\"_ _4\"></span>rok 2022<span class=\"_ _4\"></span> na dzie\u0144 10<span class=\"ff2\"> sierpnia <span class=\"_ _4\"></span>2023 r<span class=\"_ _4\"></span>. </span></span></span>Zgodnie <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>Uchwa\u0142\u0105 <span class=\"_ _1\"> </span>Nr <span class=\"_ _1\"> </span>6/2022 <span class=\"_ _1\"> </span>Zwyczajnego <span class=\"_ _0\"></span>Walnego <span class=\"_ _1\"> </span>Zgromadzenia <span class=\"_ _0\"></span>KGHM <span class=\"_ _1\"> </span>Polska <span class=\"_ _1\"> </span>Mied\u017a <span class=\"_ _0\"> </span>S<span class=\"_ _3\"></span>.A. <span class=\"_ _0\"></span>z <span class=\"_ _1\"> </span>dnia <span class=\"_ _1\"> </span>21 <span class=\"_ _1\"> </span>czerwca <span class=\"_ _1\"> </span>2022 <span class=\"_ _1\"> </span>r. w <span class=\"ff3\">sprawie <span class=\"_ _f\"></span>podzia\u0142u <span class=\"_ _f\"></span>zysku <span class=\"_ _f\"></span>za <span class=\"_ _f\"></span>rok <span class=\"_ _f\"></span>zako\u0144czony <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>grudnia <span class=\"_ _f\"></span>2021 <span class=\"_ _f\"></span>r., <span class=\"_ _0\"></span>w <span class=\"_ _f\"></span>kwocie <span class=\"_ _f\"></span>5<span class=\"_ _3\"></span></span> 169 <span class=\"_ _f\"></span>mln <span class=\"_ _f\"></span>PLN, <span class=\"_ _f\"></span>wypracowany <span class=\"_ _0\"></span>zysk <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>dzi<span class=\"_ _4\"></span>elono w <span class=\"ff3\">nast\u0119puj\u0105cy <span class=\"_ _0\"></span>spos\u00f3b: <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dywidend\u0119 <span class=\"_ _0\"></span>dla <span class=\"_ _1\"> </span>akcjonariuszy <span class=\"_ _0\"></span>w <span class=\"_ _1\"> </span>kwocie <span class=\"_ _0\"></span>600 <span class=\"_ _0\"></span>mln <span class=\"_ _1\"> </span>PLN <span class=\"_ _0\"> </span>(3,00 <span class=\"_ _1\"> </span>PLN/akcj\u0119) <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"> </span>przekazanie <span class=\"_ _1\"> </span>kwoty </span>4 <span class=\"ff3\">569  mln <span class=\"_ _10\"> </span>PLN <span class=\"_ _10\"> </span>na  kapita\u0142 <span class=\"_ _10\"> </span>zapasowy <span class=\"_ _10\"> </span>Sp\u00f3\u0142ki. <span class=\"_ _10\"> </span>Zwyczajne  Walne <span class=\"_ _10\"> </span>Zgromadzenie  KGHM  Polska <span class=\"_ _10\"> </span>Mied\u017a <span class=\"_ _10\"> </span>S.A. <span class=\"_ _19\"> </span>ustali\u0142o<span class=\"_ _3\"></span></span> <span class=\"_ _10\"> </span><span class=\"ff3\">dzie\u0144 </span>dywidendy za <span class=\"_ _4\"></span>rok 2021 <span class=\"_ _4\"></span>na dzie\u0144 7 <span class=\"_ _4\"></span>lipca 2022 <span class=\"_ _4\"></span>r., termin wyp\u0142aty dy<span class=\"_ _4\"></span>widendy za<span class=\"_ _4\"></span> rok 2021<span class=\"_ _4\"></span> na dzie\u0144 1<span class=\"_ _4\"></span>4<span class=\"_ _3\"></span><span class=\"ff2\"> lipca 2<span class=\"_ _4\"></span>022 r. </span>Wszystkie akcj<span class=\"_ _4\"></span>e Jednostki D<span class=\"_ _4\"></span>ominuj\u0105cej s\u0105 <span class=\"_ _4\"></span>akcjami zwyk<span class=\"_ _4\"></span>\u0142ymi.<span class=\"ff2\"> </span>Na dzie\u0144 publika<span class=\"_ _4\"></span>cji nie zosta<span class=\"_ _4\"></span>\u0142a podj<span class=\"_ _4\"></span>\u0119ta decyzja o <span class=\"ff2\">pokryci<span class=\"_ _4\"></span>u straty za <span class=\"_ _4\"></span>rok 2023<span class=\"_ _4\"></span>. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "1",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:PLN/xbrli:shares"
   }
  },
  "fact-384": {
   "value": "<div class=\"c w2 h0 gs1b40\"><div class=\"t m0 x5 h18 y8fc ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y3d8 ff4 fs6 fc2 sc0 ls0 ws0\">Nota 12.3 Poz<span class=\"_ _4\"></span>osta\u0142e aktyw<span class=\"_ _4\"></span>a<span class=\"ff1\"> </span></div></div><div class=\"c w276 h61 gs1b41\"><div class=\"t m0 x11 h8 ycb ff4 fs6 fc0 sc0 ls0 ws0\">Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1 fce\"> </span></div></div><div class=\"c w276 h1ef gs1b42\"><div class=\"t m0 x11 h8 yca ff3 fs6 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci <span class=\"_ _2\"> </span>niestanowi\u0105ce  akt<span class=\"_ _4\"></span>yw\u00f3w <span class=\"_ _2\"> </span>finansowych <span class=\"_ _12\"> </span>ujmuje  si<span class=\"_ _4\"></span>\u0119 <span class=\"_ _12\"> </span>pocz\u0105tk<span class=\"_ _4\"></span>owo  w <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _12\"> </span>nominalnej <span class=\"_ _2\"> </span>i  wycenia <span class=\"_ _2\"> </span>na  dzie\u0144 </div><div class=\"t m0 x11 h8 yc9 ff3 fs6 fc0 sc0 ls0 ws0\">ko\u0144cz\u0105cy okres spra<span class=\"_ _4\"></span>wozdawcz<span class=\"_ _4\"></span>y w kwocie wyma<span class=\"_ _4\"></span>ganej zap\u0142a<span class=\"_ _4\"></span>ty.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span></div></div><div class=\"c w386 h9 gs1b43\"><div class=\"t m0 x75 h8 y347 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div><div class=\"t m0 x26 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _4\"></span> </div></div><div class=\"c w60 h9 gs1b44\"><div class=\"t m0 x9c h8 y347 ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div><div class=\"t m0 x16 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w385 h2a gs1b45\"><div class=\"t m0 x11 h8 yf7 ff4 fs6 fc2 sc0 ls0 ws0\">Pozosta\u0142e aktyw<span class=\"_ _4\"></span>a niefinans<span class=\"_ _4\"></span>owe d\u0142ugot<span class=\"_ _4\"></span>erminowe <span class=\"ff1\"> </span></div></div><div class=\"c w386 h2a gs1b46\"><div class=\"t m0 x1a h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">386</span> </div></div><div class=\"c w60 h2a gs1b47\"><div class=\"t m0 x3d h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">220</span> </div></div><div class=\"c w385 h2a gs1b48\"><div class=\"t m0 x40 h8 yf7 ff3 fs6 fc0 sc0 ls0 ws0\">Nieruchomo\u015bci <span class=\"_ _4\"></span>inwestycyjn<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span></div></div><div class=\"c w386 h2a gs1b49\"><div class=\"t m0 x1a h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">120</span> </div></div><div class=\"c w60 h2a gs1b4a\"><div class=\"t m0 x3d h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">106</span> </div></div><div class=\"c w385 hc8 gs1b4b\"><div class=\"t m0 x40 h8 y486 ff3 fs6 fc0 sc0 ls0 ws0\">Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e czynne<span class=\"ff2\"> </span></div></div><div class=\"c w386 hc8 gs1b4c\"><div class=\"t m0 x42 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> 9 </div></div><div class=\"c w60 hc8 gs1b4d\"><div class=\"t m0 x1d h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">14</span> </div></div><div class=\"c w385 hce gs1b4e\"><div class=\"t m0 x40 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">Zaliczki niefinan<span class=\"_ _4\"></span>sowe </div></div><div class=\"c w386 hce gs1b4f\"><div class=\"t m0 x1a h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">185</span> </div></div><div class=\"c w60 hce gs1b50\"><div class=\"t m0 x1d h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">30</span> </div></div><div class=\"c w385 hce gs1b51\"><div class=\"t m0 x40 h8 y46 ff3 fs6 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u nadp\u0142a<span class=\"_ _4\"></span>ty podatku od ni<span class=\"_ _4\"></span>eruchomo\u015bci<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w386 hce gs1b52\"><div class=\"t m0 xab h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">72</span> </div></div><div class=\"c w60 hce gs1b53\"><div class=\"t m0 x1d h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">69</span> </div></div><div class=\"c w385 h2a gs1b54\"><div class=\"t m0 x40 h8 yf7 ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e<span class=\"ff2\"> </span></div></div><div class=\"c w386 h2a gs1b55\"><div class=\"t m0 x6d h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w60 h2a gs1b56\"><div class=\"t m0 x3f h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> 1 </div></div><div class=\"c w385 h31 gs1b57\"><div class=\"t m0 x11 h8 y32 ff4 fs6 fc2 sc0 ls0 ws0\">Pozosta\u0142e aktyw<span class=\"_ _4\"></span>a kr\u00f3tkot<span class=\"_ _4\"></span>erminowe<span class=\"ff1\"> </span></div></div><div class=\"c w386 h31 gs1b58\"><div class=\"t m0 x1a h8 y32 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">571</span> </div></div><div class=\"c w60 h31 gs1b59\"><div class=\"t m0 x3d h8 yc9 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">623</span> </div></div><div class=\"c w384 h30 gs1b5a\"><div class=\"t m0 x11 h5 y65 ff2 fs3 fc2 sc0 ls0 ws0\">Nota 7.1 </div></div><div class=\"c w385 h30 gs1b5b\"><div class=\"t m0 x11 h8 y32 ff1 fs6 fc2 sc0 ls0 ws0\">Finansowe </div></div><div class=\"c w386 h30 gs1b5c\"><div class=\"t m0 x1a h8 yc9 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">296</span> </div></div><div class=\"c w60 h30 gs1b5d\"><div class=\"t m0 x3d h8 yc9 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">337</span> </div></div><div class=\"c w385 hfb gs1b5e\"><div class=\"t m0 x11 h8 ydf ff2 fs6 fc0 sc0 ls0 ws0\">        <span class=\"ff3\">Kwoty zatrz<span class=\"_ _4\"></span>ymane (kaucj<span class=\"_ _4\"></span>e) z tytu\u0142u um<span class=\"_ _4\"></span>\u00f3w d\u0142ugo<span class=\"_ _4\"></span>terminowych<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\">        <span class=\"ff3\">o budow<span class=\"_ _4\"></span>\u0119 <span class=\"ff2\"> </span></span></div></div><div class=\"c w386 hfb gs1b5f\"><div class=\"t m0 x42 h8 ye4 ff2 fs6 fc0 sc0 ls0 ws0\"> 7 </div></div><div class=\"c w60 hfb gs1b60\"><div class=\"t m0 x1d h8 ye4 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">13</span> </div></div><div class=\"c w385 h2a gs1b61\"><div class=\"t m0 x40 h8 yf7 ff3 fs6 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u udzielon<span class=\"_ _4\"></span>ych gwar<span class=\"_ _4\"></span>ancji<span class=\"ff2\"> </span></div></div><div class=\"c w386 h2a gs1b62\"><div class=\"t m0 xab h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">18</span> </div></div><div class=\"c w60 h2a gs1b63\"><div class=\"t m0 x1d h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">29</span> </div></div><div class=\"c w385 h2a gs1b64\"><div class=\"t m0 x40 h8 yf7 ff3 fs6 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u rozlicz<span class=\"_ _4\"></span>onych instr<span class=\"_ _4\"></span>ument\u00f3w poch<span class=\"_ _4\"></span>odnych<span class=\"ff2\"> </span></div></div><div class=\"c w386 h2a gs1b65\"><div class=\"t m0 xab h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">48</span> </div></div><div class=\"c w60 h2a gs1b66\"><div class=\"t m0 x1d h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">37</span> </div></div><div class=\"c w385 h1f0 gs1b67\"><div class=\"t m0 x40 h8 y726 ff3 fs6 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci do<span class=\"_ _4\"></span>tycz\u0105ce rek<span class=\"_ _4\"></span>ompensaty dla sek<span class=\"_ _4\"></span>tor\u00f3w <span class=\"ff2\"> </span></div><div class=\"t m0 x40 h8 y3fa ff3 fs6 fc0 sc0 ls0 ws0\">energoch\u0142onny<span class=\"_ _4\"></span>ch z tytu\u0142u pr<span class=\"_ _4\"></span>zenoszenia <span class=\"_ _4\"></span>koszt\u00f3w zakupu<span class=\"_ _4\"></span> <span class=\"ff2\"> </span></div><div class=\"t m0 x40 h8 y186 ff3 fs6 fc0 sc0 ls0 ws0\">uprawnie\u0144 d<span class=\"_ _4\"></span>o emisji  CO<span class=\"_ _3c\"> </span></div><div class=\"t m0 x1b1 h13 y4de ff2 fs7 fc0 sc0 ls0 ws0\">2</div><div class=\"t m0 xec h8 y186 ff2 fs6 fc0 sc0 ls0 ws0\"> na ceny <span class=\"_ _4\"></span>energii elektr<span class=\"_ _4\"></span>ycznej </div></div><div class=\"c w386 h1f0 gs1b68\"><div class=\"t m0 x1a h8 y3fa ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">144</span> </div></div><div class=\"c w60 h1f0 gs1b69\"><div class=\"t m0 x1d h8 y3fa ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">98</span> </div></div><div class=\"c w385 h66 gs1b6a\"><div class=\"t m0 x40 h8 y350 ff3 fs6 fc0 sc0 ls0 ws0\">Nale\u017cno\u015b\u0107 z t<span class=\"_ _4\"></span>ytu\u0142u p\u0142atno\u015bci <span class=\"_ _4\"></span>warunkowych z<span class=\"_ _4\"></span>wi\u0105zanych z <span class=\"_ _4\"></span>umow\u0105 <span class=\"ff2\"> </span></div><div class=\"t m0 x40 h8 y127 ff3 fs6 fc0 sc0 ls0 ws0\">zbycia sp\u00f3\u0142ki zale\u017cn<span class=\"_ _4\"></span>ej S.C.M<span class=\"_ _4\"></span>. Franke<span class=\"ff2\"> </span></div></div><div class=\"c w386 h66 gs1b6b\"><div class=\"t m0 xab h8 y12f ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">20</span> </div></div><div class=\"c w60 h66 gs1b6c\"><div class=\"t m0 x11f h8 y12f ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w385 h9 gs1b6d\"><div class=\"t m0 x40 h8 y2fd ff3 fs6 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u rozlicz<span class=\"_ _4\"></span>enia kontraktu na<span class=\"_ _4\"></span> dostaw\u0119 <span class=\"ff2\"> </span></div><div class=\"t m0 x40 h8 y171 ff2 fs6 fc0 sc0 ls0 ws0\">metali do Franc<span class=\"_ _4\"></span>o Nevada </div></div><div class=\"c w386 h9 gs1b6e\"><div class=\"t m0 xab h8 y42b ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">13</span> </div></div><div class=\"c w60 h9 gs1b6f\"><div class=\"t m0 x3d h8 y42b ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">113</span> </div></div><div class=\"c w385 h30 gs1b70\"><div class=\"t m0 x40 h8 ye3 ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e<span class=\"ff2\"> </span></div></div><div class=\"c w386 h30 gs1b71\"><div class=\"t m0 xab h8 ye3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">46</span> </div></div><div class=\"c w60 h30 gs1b72\"><div class=\"t m0 x6d h8 ye3 ff2 fs6 fc0 sc0 lse ws0\">47<span class=\"ls0\"> </span></div></div><div class=\"c w385 h30 gs1b73\"><div class=\"t m0 x11 h8 y32 ff1 fs6 fc2 sc0 ls0 ws0\">Niefinansowe </div></div><div class=\"c w386 h30 gs1b74\"><div class=\"t m0 x1a h8 yc9 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">275</span> </div></div><div class=\"c w60 h30 gs1b75\"><div class=\"t m0 x3d h8 yc9 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">286</span> </div></div><div class=\"c w385 h18c gs1b76\"><div class=\"t m0 x40 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">Zaliczki niefinan<span class=\"_ _4\"></span>sowe </div></div><div class=\"c w386 h18c gs1b77\"><div class=\"t m0 x1a h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">103</span> </div></div><div class=\"c w60 h18c gs1b78\"><div class=\"t m0 x42 h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">108<span class=\"ls0\"> </span></div></div><div class=\"c w385 hce gs1b79\"><div class=\"t m0 x40 h8 y46 ff3 fs6 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u wyceny k<span class=\"_ _4\"></span>ontrakt\u00f3w d<span class=\"_ _4\"></span>\u0142ugotermin<span class=\"_ _4\"></span>owych<span class=\"ff2\"> </span></div></div><div class=\"c w386 hce gs1b7a\"><div class=\"t m0 xab h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">75</span> </div></div><div class=\"c w60 hce gs1b7b\"><div class=\"t m0 x6d h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">99<span class=\"ls0\"> </span></div></div><div class=\"c w385 hc8 gs1b7c\"><div class=\"t m0 x40 h8 y486 ff3 fs6 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u ubezpiecz<span class=\"_ _4\"></span>e\u0144 maj\u0105tkow<span class=\"_ _4\"></span>ych i osob<span class=\"_ _4\"></span>owych<span class=\"ff2\"> </span></div></div><div class=\"c w386 hc8 gs1b7d\"><div class=\"t m0 xab h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">29</span> </div></div><div class=\"c w60 hc8 gs1b7e\"><div class=\"t m0 x6d h8 yc9 ff2 fs6 fc0 sc0 lse ws0\">26<span class=\"ls0\"> </span></div></div><div class=\"c w385 hce gs1b7f\"><div class=\"t m0 x40 h8 y486 ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e<span class=\"ff2\"> </span></div></div><div class=\"c w386 hce gs1b80\"><div class=\"t m0 xab h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">68</span> </div></div><div class=\"c w60 hce gs1b81\"><div class=\"t m0 x1d h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">53</span> </div></div><div class=\"c w385 h31 gs1b82\"><div class=\"t m0 x11 h8 y32 ff4 fs6 fc2 sc0 ls0 ws0\">Razem d\u0142ugot<span class=\"_ _4\"></span>erminowe i <span class=\"_ _4\"></span>kr\u00f3tkotermin<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span></div></div><div class=\"c w386 h31 gs1b83\"><div class=\"t m0 x1a h8 yc9 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">957</span> </div></div><div class=\"c w60 h31 gs1b84\"><div class=\"t m0 x3d h8 yc9 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">843</span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "Nota 12.3 Poz<span class=\"_ _4\"></span>osta\u0142e aktyw<span class=\"_ _4\"></span>a<span class=\"ff1\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1 fce\"> </span>Nale\u017cno\u015bci <span class=\"_ _2\"> </span>niestanowi\u0105ce  akt<span class=\"_ _4\"></span>yw\u00f3w <span class=\"_ _2\"> </span>finansowych <span class=\"_ _12\"> </span>ujmuje  si<span class=\"_ _4\"></span>\u0119 <span class=\"_ _12\"> </span>pocz\u0105tk<span class=\"_ _4\"></span>owo  w <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _12\"> </span>nominalnej <span class=\"_ _2\"> </span>i  wycenia <span class=\"_ _2\"> </span>na  dzie\u0144 ko\u0144cz\u0105cy okres spra<span class=\"_ _4\"></span>wozdawcz<span class=\"_ _4\"></span>y w kwocie wyma<span class=\"_ _4\"></span>ganej zap\u0142a<span class=\"_ _4\"></span>ty.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Pozosta\u0142e aktyw<span class=\"_ _4\"></span>a niefinans<span class=\"_ _4\"></span>owe d\u0142ugot<span class=\"_ _4\"></span>erminowe <span class=\"ff1\"> </span> <span class=\"lsf\">386</span>  <span class=\"lsf\">220</span> Nieruchomo\u015bci <span class=\"_ _4\"></span>inwestycyjn<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span> <span class=\"lse\">120</span>  <span class=\"lse\">106</span> Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e czynne<span class=\"ff2\"> </span> 9  <span class=\"lse\">14</span> Zaliczki niefinan<span class=\"_ _4\"></span>sowe  <span class=\"lse\">185</span>  <span class=\"lse\">30</span> Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u nadp\u0142a<span class=\"_ _4\"></span>ty podatku od ni<span class=\"_ _4\"></span>eruchomo\u015bci<span class=\"_ _4\"></span><span class=\"ff2\"> </span> <span class=\"lse\">72</span>  <span class=\"lse\">69</span> Pozosta\u0142e<span class=\"ff2\"> </span>-  1 Pozosta\u0142e aktyw<span class=\"_ _4\"></span>a kr\u00f3tkot<span class=\"_ _4\"></span>erminowe<span class=\"ff1\"> </span> <span class=\"lsf\">571</span>  <span class=\"lsf\">623</span> Nota 7.1 Finansowe  <span class=\"lsf\">296</span>  <span class=\"lsf\">337</span>         <span class=\"ff3\">Kwoty zatrz<span class=\"_ _4\"></span>ymane (kaucj<span class=\"_ _4\"></span>e) z tytu\u0142u um<span class=\"_ _4\"></span>\u00f3w d\u0142ugo<span class=\"_ _4\"></span>terminowych<span class=\"ff2\"> </span></span>        <span class=\"ff3\">o budow<span class=\"_ _4\"></span>\u0119 <span class=\"ff2\"> </span></span> 7  <span class=\"lse\">13</span> Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u udzielon<span class=\"_ _4\"></span>ych gwar<span class=\"_ _4\"></span>ancji<span class=\"ff2\"> </span> <span class=\"lse\">18</span>  <span class=\"lse\">29</span> Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u rozlicz<span class=\"_ _4\"></span>onych instr<span class=\"_ _4\"></span>ument\u00f3w poch<span class=\"_ _4\"></span>odnych<span class=\"ff2\"> </span> <span class=\"lse\">48</span>  <span class=\"lse\">37</span> Nale\u017cno\u015bci do<span class=\"_ _4\"></span>tycz\u0105ce rek<span class=\"_ _4\"></span>ompensaty dla sek<span class=\"_ _4\"></span>tor\u00f3w <span class=\"ff2\"> </span>energoch\u0142onny<span class=\"_ _4\"></span>ch z tytu\u0142u pr<span class=\"_ _4\"></span>zenoszenia <span class=\"_ _4\"></span>koszt\u00f3w zakupu<span class=\"_ _4\"></span> <span class=\"ff2\"> </span>uprawnie\u0144 d<span class=\"_ _4\"></span>o emisji  CO<span class=\"_ _3c\"> </span>2 na ceny <span class=\"_ _4\"></span>energii elektr<span class=\"_ _4\"></span>ycznej  <span class=\"lse\">144</span>  <span class=\"lse\">98</span> Nale\u017cno\u015b\u0107 z t<span class=\"_ _4\"></span>ytu\u0142u p\u0142atno\u015bci <span class=\"_ _4\"></span>warunkowych z<span class=\"_ _4\"></span>wi\u0105zanych z <span class=\"_ _4\"></span>umow\u0105 <span class=\"ff2\"> </span>zbycia sp\u00f3\u0142ki zale\u017cn<span class=\"_ _4\"></span>ej S.C.M<span class=\"_ _4\"></span>. Franke<span class=\"ff2\"> </span> <span class=\"lse\">20</span> - Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u rozlicz<span class=\"_ _4\"></span>enia kontraktu na<span class=\"_ _4\"></span> dostaw\u0119 <span class=\"ff2\"> </span>metali do Franc<span class=\"_ _4\"></span>o Nevada  <span class=\"lse\">13</span>  <span class=\"lse\">113</span> Pozosta\u0142e<span class=\"ff2\"> </span> <span class=\"lse\">46</span> 47<span class=\"ls0\"> </span>Niefinansowe  <span class=\"lsf\">275</span>  <span class=\"lsf\">286</span> Zaliczki niefinan<span class=\"_ _4\"></span>sowe  <span class=\"lse\">103</span> 108<span class=\"ls0\"> </span>Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u wyceny k<span class=\"_ _4\"></span>ontrakt\u00f3w d<span class=\"_ _4\"></span>\u0142ugotermin<span class=\"_ _4\"></span>owych<span class=\"ff2\"> </span> <span class=\"lse\">75</span> 99<span class=\"ls0\"> </span>Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u ubezpiecz<span class=\"_ _4\"></span>e\u0144 maj\u0105tkow<span class=\"_ _4\"></span>ych i osob<span class=\"_ _4\"></span>owych<span class=\"ff2\"> </span> <span class=\"lse\">29</span> 26<span class=\"ls0\"> </span>Pozosta\u0142e<span class=\"ff2\"> </span> <span class=\"lse\">68</span>  <span class=\"lse\">53</span> Razem d\u0142ugot<span class=\"_ _4\"></span>erminowe i <span class=\"_ _4\"></span>kr\u00f3tkotermin<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span> <span class=\"lsf\">957</span>  <span class=\"lsf\">843</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "Nota 12.3 Poz<span class=\"_ _4\"></span>osta\u0142e aktyw<span class=\"_ _4\"></span>a<span class=\"ff1\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1 fce\"> </span>Nale\u017cno\u015bci <span class=\"_ _2\"> </span>niestanowi\u0105ce  akt<span class=\"_ _4\"></span>yw\u00f3w <span class=\"_ _2\"> </span>finansowych <span class=\"_ _12\"> </span>ujmuje  si<span class=\"_ _4\"></span>\u0119 <span class=\"_ _12\"> </span>pocz\u0105tk<span class=\"_ _4\"></span>owo  w <span class=\"_ _2\"> </span>warto\u015bci <span class=\"_ _12\"> </span>nominalnej <span class=\"_ _2\"> </span>i  wycenia <span class=\"_ _2\"> </span>na  dzie\u0144 ko\u0144cz\u0105cy okres spra<span class=\"_ _4\"></span>wozdawcz<span class=\"_ _4\"></span>y w kwocie wyma<span class=\"_ _4\"></span>ganej zap\u0142a<span class=\"_ _4\"></span>ty.<span class=\"_ _3c\"> </span><span class=\"ff2\"> </span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Pozosta\u0142e aktyw<span class=\"_ _4\"></span>a niefinans<span class=\"_ _4\"></span>owe d\u0142ugot<span class=\"_ _4\"></span>erminowe <span class=\"ff1\"> </span> <span class=\"lsf\">386</span>  <span class=\"lsf\">220</span> Nieruchomo\u015bci <span class=\"_ _4\"></span>inwestycyjn<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span> <span class=\"lse\">120</span>  <span class=\"lse\">106</span> Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e czynne<span class=\"ff2\"> </span> 9  <span class=\"lse\">14</span> Zaliczki niefinan<span class=\"_ _4\"></span>sowe  <span class=\"lse\">185</span>  <span class=\"lse\">30</span> Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u nadp\u0142a<span class=\"_ _4\"></span>ty podatku od ni<span class=\"_ _4\"></span>eruchomo\u015bci<span class=\"_ _4\"></span><span class=\"ff2\"> </span> <span class=\"lse\">72</span>  <span class=\"lse\">69</span> Pozosta\u0142e<span class=\"ff2\"> </span>-  1 Pozosta\u0142e aktyw<span class=\"_ _4\"></span>a kr\u00f3tkot<span class=\"_ _4\"></span>erminowe<span class=\"ff1\"> </span> <span class=\"lsf\">571</span>  <span class=\"lsf\">623</span> Nota 7.1 Finansowe  <span class=\"lsf\">296</span>  <span class=\"lsf\">337</span>         <span class=\"ff3\">Kwoty zatrz<span class=\"_ _4\"></span>ymane (kaucj<span class=\"_ _4\"></span>e) z tytu\u0142u um<span class=\"_ _4\"></span>\u00f3w d\u0142ugo<span class=\"_ _4\"></span>terminowych<span class=\"ff2\"> </span></span>        <span class=\"ff3\">o budow<span class=\"_ _4\"></span>\u0119 <span class=\"ff2\"> </span></span> 7  <span class=\"lse\">13</span> Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u udzielon<span class=\"_ _4\"></span>ych gwar<span class=\"_ _4\"></span>ancji<span class=\"ff2\"> </span> <span class=\"lse\">18</span>  <span class=\"lse\">29</span> Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u rozlicz<span class=\"_ _4\"></span>onych instr<span class=\"_ _4\"></span>ument\u00f3w poch<span class=\"_ _4\"></span>odnych<span class=\"ff2\"> </span> <span class=\"lse\">48</span>  <span class=\"lse\">37</span> Nale\u017cno\u015bci do<span class=\"_ _4\"></span>tycz\u0105ce rek<span class=\"_ _4\"></span>ompensaty dla sek<span class=\"_ _4\"></span>tor\u00f3w <span class=\"ff2\"> </span>energoch\u0142onny<span class=\"_ _4\"></span>ch z tytu\u0142u pr<span class=\"_ _4\"></span>zenoszenia <span class=\"_ _4\"></span>koszt\u00f3w zakupu<span class=\"_ _4\"></span> <span class=\"ff2\"> </span>uprawnie\u0144 d<span class=\"_ _4\"></span>o emisji  CO<span class=\"_ _3c\"> </span>2 na ceny <span class=\"_ _4\"></span>energii elektr<span class=\"_ _4\"></span>ycznej  <span class=\"lse\">144</span>  <span class=\"lse\">98</span> Nale\u017cno\u015b\u0107 z t<span class=\"_ _4\"></span>ytu\u0142u p\u0142atno\u015bci <span class=\"_ _4\"></span>warunkowych z<span class=\"_ _4\"></span>wi\u0105zanych z <span class=\"_ _4\"></span>umow\u0105 <span class=\"ff2\"> </span>zbycia sp\u00f3\u0142ki zale\u017cn<span class=\"_ _4\"></span>ej S.C.M<span class=\"_ _4\"></span>. Franke<span class=\"ff2\"> </span> <span class=\"lse\">20</span> - Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u rozlicz<span class=\"_ _4\"></span>enia kontraktu na<span class=\"_ _4\"></span> dostaw\u0119 <span class=\"ff2\"> </span>metali do Franc<span class=\"_ _4\"></span>o Nevada  <span class=\"lse\">13</span>  <span class=\"lse\">113</span> Pozosta\u0142e<span class=\"ff2\"> </span> <span class=\"lse\">46</span> 47<span class=\"ls0\"> </span>Niefinansowe  <span class=\"lsf\">275</span>  <span class=\"lsf\">286</span> Zaliczki niefinan<span class=\"_ _4\"></span>sowe  <span class=\"lse\">103</span> 108<span class=\"ls0\"> </span>Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u wyceny k<span class=\"_ _4\"></span>ontrakt\u00f3w d<span class=\"_ _4\"></span>\u0142ugotermin<span class=\"_ _4\"></span>owych<span class=\"ff2\"> </span> <span class=\"lse\">75</span> 99<span class=\"ls0\"> </span>Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u ubezpiecz<span class=\"_ _4\"></span>e\u0144 maj\u0105tkow<span class=\"_ _4\"></span>ych i osob<span class=\"_ _4\"></span>owych<span class=\"ff2\"> </span> <span class=\"lse\">29</span> 26<span class=\"ls0\"> </span>Pozosta\u0142e<span class=\"ff2\"> </span> <span class=\"lse\">68</span>  <span class=\"lse\">53</span> Razem d\u0142ugot<span class=\"_ _4\"></span>erminowe i <span class=\"_ _4\"></span>kr\u00f3tkotermin<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span> <span class=\"lsf\">957</span>  <span class=\"lsf\">843</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Pozosta\u0142e aktyw<span class=\"_ _4\"></span>a niefinans<span class=\"_ _4\"></span>owe d\u0142ugot<span class=\"_ _4\"></span>erminowe <span class=\"ff1\"> </span> <span class=\"lsf\">386</span>  <span class=\"lsf\">220</span> Nieruchomo\u015bci <span class=\"_ _4\"></span>inwestycyjn<span class=\"_ _4\"></span>e <span class=\"ff2\"> </span> <span class=\"lse\">120</span>  <span class=\"lse\">106</span> Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e czynne<span class=\"ff2\"> </span> 9  <span class=\"lse\">14</span> Zaliczki niefinan<span class=\"_ _4\"></span>sowe  <span class=\"lse\">185</span>  <span class=\"lse\">30</span> Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u nadp\u0142a<span class=\"_ _4\"></span>ty podatku od ni<span class=\"_ _4\"></span>eruchomo\u015bci<span class=\"_ _4\"></span><span class=\"ff2\"> </span> <span class=\"lse\">72</span>  <span class=\"lse\">69</span> Pozosta\u0142e<span class=\"ff2\"> </span>-  1 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "Pozosta\u0142e aktyw<span class=\"_ _4\"></span>a kr\u00f3tkot<span class=\"_ _4\"></span>erminowe<span class=\"ff1\"> </span> <span class=\"lsf\">571</span>  <span class=\"lsf\">623</span> Nota 7.1 Finansowe  <span class=\"lsf\">296</span>  <span class=\"lsf\">337</span>         <span class=\"ff3\">Kwoty zatrz<span class=\"_ _4\"></span>ymane (kaucj<span class=\"_ _4\"></span>e) z tytu\u0142u um<span class=\"_ _4\"></span>\u00f3w d\u0142ugo<span class=\"_ _4\"></span>terminowych<span class=\"ff2\"> </span></span>        <span class=\"ff3\">o budow<span class=\"_ _4\"></span>\u0119 <span class=\"ff2\"> </span></span> 7  <span class=\"lse\">13</span> Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u udzielon<span class=\"_ _4\"></span>ych gwar<span class=\"_ _4\"></span>ancji<span class=\"ff2\"> </span> <span class=\"lse\">18</span>  <span class=\"lse\">29</span> Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u rozlicz<span class=\"_ _4\"></span>onych instr<span class=\"_ _4\"></span>ument\u00f3w poch<span class=\"_ _4\"></span>odnych<span class=\"ff2\"> </span> <span class=\"lse\">48</span>  <span class=\"lse\">37</span> Nale\u017cno\u015bci do<span class=\"_ _4\"></span>tycz\u0105ce rek<span class=\"_ _4\"></span>ompensaty dla sek<span class=\"_ _4\"></span>tor\u00f3w <span class=\"ff2\"> </span>energoch\u0142onny<span class=\"_ _4\"></span>ch z tytu\u0142u pr<span class=\"_ _4\"></span>zenoszenia <span class=\"_ _4\"></span>koszt\u00f3w zakupu<span class=\"_ _4\"></span> <span class=\"ff2\"> </span>uprawnie\u0144 d<span class=\"_ _4\"></span>o emisji  CO<span class=\"_ _3c\"> </span>2 na ceny <span class=\"_ _4\"></span>energii elektr<span class=\"_ _4\"></span>ycznej  <span class=\"lse\">144</span>  <span class=\"lse\">98</span> Nale\u017cno\u015b\u0107 z t<span class=\"_ _4\"></span>ytu\u0142u p\u0142atno\u015bci <span class=\"_ _4\"></span>warunkowych z<span class=\"_ _4\"></span>wi\u0105zanych z <span class=\"_ _4\"></span>umow\u0105 <span class=\"ff2\"> </span>zbycia sp\u00f3\u0142ki zale\u017cn<span class=\"_ _4\"></span>ej S.C.M<span class=\"_ _4\"></span>. Franke<span class=\"ff2\"> </span> <span class=\"lse\">20</span> - Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u rozlicz<span class=\"_ _4\"></span>enia kontraktu na<span class=\"_ _4\"></span> dostaw\u0119 <span class=\"ff2\"> </span>metali do Franc<span class=\"_ _4\"></span>o Nevada  <span class=\"lse\">13</span>  <span class=\"lse\">113</span> Pozosta\u0142e<span class=\"ff2\"> </span> <span class=\"lse\">46</span> 47<span class=\"ls0\"> </span>Niefinansowe  <span class=\"lsf\">275</span>  <span class=\"lsf\">286</span> Zaliczki niefinan<span class=\"_ _4\"></span>sowe  <span class=\"lse\">103</span> 108<span class=\"ls0\"> </span>Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u wyceny k<span class=\"_ _4\"></span>ontrakt\u00f3w d<span class=\"_ _4\"></span>\u0142ugotermin<span class=\"_ _4\"></span>owych<span class=\"ff2\"> </span> <span class=\"lse\">75</span> 99<span class=\"ls0\"> </span>Nale\u017cno\u015bci z <span class=\"_ _4\"></span>tytu\u0142u ubezpiecz<span class=\"_ _4\"></span>e\u0144 maj\u0105tkow<span class=\"_ _4\"></span>ych i osob<span class=\"_ _4\"></span>owych<span class=\"ff2\"> </span> <span class=\"lse\">29</span> 26<span class=\"ls0\"> </span>Pozosta\u0142e<span class=\"ff2\"> </span> <span class=\"lse\">68</span>  <span class=\"lse\">53</span> Razem d\u0142ugot<span class=\"_ _4\"></span>erminowe i <span class=\"_ _4\"></span>kr\u00f3tkotermin<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span> <span class=\"lsf\">957</span>  <span class=\"lsf\">843</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "<div class=\"c w2 h0 gs1b86\"><div class=\"t m0 x5 h18 y8fc ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y3d8 ff1 fs6 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 yab ff4 fs6 fc2 sc0 ls0 ws0\">Nota 12.4 Poz<span class=\"_ _4\"></span>osta\u0142e zobowi<span class=\"_ _4\"></span>\u0105zania<span class=\"ff1\"> </span></div></div><div class=\"c w145 hff gs1b87\"><div class=\"t m0 x20 h8 y924 ff4 fs6 fc0 sc0 ls0 ws0\">Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w145 hc3 gs1b88\"><div class=\"t m0 x11 h8 y2fd ff3 fs6 fc0 sc0 ls0 ws0\">Pozosta\u0142e <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _1\"> </span>finansowe <span class=\"_ _0\"></span>ujmuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _1\"> </span>pocz\u0105tkowo <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>godziwej <span class=\"_ _1\"> </span>pomniejszon<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>o <span class=\"_ _1\"> </span>ko<span class=\"_ _3\"></span>sz<span class=\"_ _4\"></span>ty <span class=\"_ _1\"> </span>transakcyjn<span class=\"_ _4\"></span>e </div><div class=\"t m0 x11 h8 y171 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">wycenia si\u0119 na <span class=\"_ _4\"></span>dzie\u0144 ko\u0144cz\u0105<span class=\"_ _4\"></span>cy okr<span class=\"_ _4\"></span>es sprawozdawcz<span class=\"_ _4\"></span>y w warto\u015b<span class=\"_ _4\"></span>ci zamortyzowane<span class=\"_ _4\"></span>go kosztu. <span class=\"ff2\"> </span></span></div></div><div class=\"c w388 h1f1 gs1b89\"><div class=\"t m0 x16 h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div><div class=\"t m0 x1e h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2023<span class=\"_ _4\"></span> </div></div><div class=\"c w389 h1f1 gs1b8a\"><div class=\"t m0 x9c h8 yca ff1 fs6 fc2 sc0 ls0 ws0\">Stan na </div><div class=\"t m0 x100 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w387 h30 gs1b8b\"><div class=\"t m0 x11 h8 y32 ff3 fs6 fc0 sc0 ls0 ws0\">Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e przychod\u00f3w, w <span class=\"_ _4\"></span>tym:<span class=\"ff2\"> </span></div></div><div class=\"c w388 h30 gs1b8c\"><div class=\"t m0 x18 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">222</span> </div></div><div class=\"c w389 h30 gs1b8d\"><div class=\"t m0 x3c h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">238</span> </div></div><div class=\"c w387 hf2 gs1b8e\"><div class=\"t m0 x11 h8 y600 ff2 fs6 fc0 sc0 ls0 ws0\">     <span class=\"ff3\">Zobowi\u0105zania <span class=\"_ _4\"></span>z tytu\u0142u um<span class=\"_ _4\"></span>owy na <span class=\"_ _4\"></span>dostaw\u0119 metali d<span class=\"_ _4\"></span>o Franco<span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 y4de ff2 fs6 fc0 sc0 ls0 ws0\">     Nevada </div></div><div class=\"c w388 hf2 gs1b8f\"><div class=\"t m0 x18 h8 yf9 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">128</span> </div></div><div class=\"c w389 hf2 gs1b90\"><div class=\"t m0 x3c h8 yf9 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">137</span> </div></div><div class=\"c w387 h25 gs1b91\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w<span class=\"ff2\"> </span></div></div><div class=\"c w388 h25 gs1b92\"><div class=\"t m0 x18 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">197</span> </div></div><div class=\"c w389 h25 gs1b93\"><div class=\"t m0 x3c h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">186</span> </div></div><div class=\"c w387 h6d gs1b94\"><div class=\"t m0 x11 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">Inne <span class=\"ff3\">zobowi\u0105za<span class=\"_ _4\"></span>nia finans<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span></span></div></div><div class=\"c w388 h6d gs1b95\"><div class=\"t m0 xf h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">33</span> </div></div><div class=\"c w389 h6d gs1b96\"><div class=\"t m0 x9e h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">54</span> </div></div><div class=\"c w387 h6d gs1b97\"><div class=\"t m0 x11 h8 y1c3 ff3 fs6 fc0 sc0 ls0 ws0\">Inne zobowi\u0105z<span class=\"_ _4\"></span>ania niefinanso<span class=\"_ _4\"></span>we<span class=\"ff2\"> </span></div></div><div class=\"c w388 h6d gs1b98\"><div class=\"t m0 xf h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">35</span> </div></div><div class=\"c w389 h6d gs1b99\"><div class=\"t m0 x9e h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">65</span> </div></div><div class=\"c w387 h25 gs1b9a\"><div class=\"t m0 x11 h8 y1c3 ff4 fs6 fc2 sc0 ls0 ws0\">Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania <span class=\"ff1\">- </span>d\u0142ug<span class=\"_ _4\"></span>oterminow<span class=\"_ _4\"></span>e<span class=\"ff1\"> </span></div></div><div class=\"c w388 h25 gs1b9b\"><div class=\"t m0 x18 h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">487</span> </div></div><div class=\"c w389 h25 gs1b9c\"><div class=\"t m0 x3c h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">543</span> </div></div><div class=\"c w387 h6d gs1b9d\"><div class=\"t m0 x11 h8 y1c3 ff3 fs6 fc0 sc0 ls0 ws0\">Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e przychod\u00f3w, w <span class=\"_ _4\"></span>tym:<span class=\"ff2\"> </span></div></div><div class=\"c w388 h6d gs1b9e\"><div class=\"t m0 xf h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">67</span> </div></div><div class=\"c w389 h6d gs1b9f\"><div class=\"t m0 x3c h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">134</span> </div></div><div class=\"c w387 h6d gs1ba0\"><div class=\"t m0 x11 h8 y1c3 ff2 fs6 fc0 sc0 ls42 ws0\">    <span class=\"ff3 ls0\">Zobowi\u0105zania z tytu<span class=\"_ _4\"></span>\u0142u um\u00f3w z klientami<span class=\"ff2\"> </span></span></div></div><div class=\"c w388 h6d gs1ba1\"><div class=\"t m0 xf h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">33</span> </div></div><div class=\"c w389 h6d gs1ba2\"><div class=\"t m0 x9e h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">87</span> </div></div><div class=\"c w387 h25 gs1ba3\"><div class=\"t m0 x11 h8 y65 ff3 fs6 fc0 sc0 ls0 ws0\">Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e bierne kosz<span class=\"_ _4\"></span>t\u00f3w, w tym:<span class=\"ff2\"> </span></div></div><div class=\"c w388 h25 gs1ba4\"><div class=\"t m0 x17 h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\">1 046 </div></div><div class=\"c w389 h25 gs1ba5\"><div class=\"t m0 x3c h8 y65 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">976</span> </div></div><div class=\"c w387 hec gs1ba6\"><div class=\"t m0 x11 h8 y78c ff2 fs6 fc0 sc0 ls0 ws0\">      <span class=\"ff3\">Rezerwa<span class=\"_ _4\"></span> na zaku<span class=\"_ _4\"></span>p praw maj\u0105tkowych d<span class=\"_ _4\"></span>otycz\u0105cych <span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 y58 ff2 fs6 fc0 sc0 ls0 ws0\">      energii elektr<span class=\"_ _4\"></span>ycznej  </div></div><div class=\"c w388 hec gs1ba7\"><div class=\"t m0 xf h8 y1c9 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">41</span> </div></div><div class=\"c w389 hec gs1ba8\"><div class=\"t m0 x9e h8 y1c9 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">91</span> </div></div><div class=\"c w387 h25 gs1ba9\"><div class=\"t m0 x11 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\">      <span class=\"ff3\">Op\u0142aty za<span class=\"_ _4\"></span> wprowadzanie gaz<span class=\"_ _4\"></span>\u00f3w i py\u0142\u00f3w d<span class=\"_ _4\"></span>o powietrz<span class=\"_ _4\"></span>a<span class=\"ff2\"> </span></span></div></div><div class=\"c w388 h25 gs1baa\"><div class=\"t m0 x18 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">501</span> </div></div><div class=\"c w389 h25 gs1bab\"><div class=\"t m0 x3c h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">600</span> </div></div><div class=\"c w387 hb9 gs1bac\"><div class=\"t m0 x11 h8 y660 ff2 fs6 fc0 sc0 ls0 ws0\">      <span class=\"ff3\">Inne za<span class=\"_ _4\"></span>rachowane koszty ws<span class=\"_ _4\"></span>p\u00f3\u0142miern<span class=\"_ _4\"></span>e do osi\u0105gni\u0119<span class=\"_ _4\"></span>tych <span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 y33e ff2 fs6 fc0 sc0 ls0 ws0\">      <span class=\"ff3\">prz<span class=\"_ _4\"></span>ychod\u00f3w, stanowi\u0105ce pr<span class=\"_ _4\"></span>zysz\u0142e zobow<span class=\"_ _4\"></span>i\u0105zania <span class=\"_ _4\"></span>oszacowane <span class=\"ff2\"> </span></span></div><div class=\"t m0 x11 h8 y735 ff2 fs6 fc0 sc0 ls0 ws0\">      <span class=\"ff3\">na <span class=\"_ _4\"></span>podstawie zawartych <span class=\"_ _4\"></span>um\u00f3w<span class=\"ff2\"> </span></span></div></div><div class=\"c w388 hb9 gs1bad\"><div class=\"t m0 x18 h8 y33e ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">224</span> </div></div><div class=\"c w389 hb9 gs1bae\"><div class=\"t m0 x3c h8 y33e ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">220</span> </div></div><div class=\"c w387 h61 gs1baf\"><div class=\"t m0 x11 h8 ycb ff3 fs6 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u rozlicz<span class=\"_ _4\"></span>onych instrumen<span class=\"_ _4\"></span>t\u00f3w pocho<span class=\"_ _4\"></span>dnych<span class=\"ff2\"> </span></div></div><div class=\"c w388 h61 gs1bb0\"><div class=\"t m0 x3c h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\"> 7 </div></div><div class=\"c w389 h61 gs1bb1\"><div class=\"t m0 x9e h8 ycb ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">34</span> </div></div><div class=\"c w387 h6d gs1bb2\"><div class=\"t m0 x11 h8 y1c3 ff3 fs6 fc0 sc0 ls0 ws0\">Inne zobowi\u0105z<span class=\"_ _4\"></span>ania finans<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span></div></div><div class=\"c w388 h6d gs1bb3\"><div class=\"t m0 x18 h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">281</span> </div></div><div class=\"c w389 h6d gs1bb4\"><div class=\"t m0 x3c h8 y1c3 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">123</span> </div></div><div class=\"c w387 h1d3 gs1bb5\"><div class=\"t m0 x11 h8 ycab ff3 fs6 fc0 sc0 ls0 ws0\">Inne zobowi\u0105z<span class=\"_ _4\"></span>ania niefinanso<span class=\"_ _4\"></span>we<span class=\"ff2\"> </span></div></div><div class=\"c w388 h1d3 gs1bb6\"><div class=\"t m0 xf h8 ycab ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">51</span> </div></div><div class=\"c w389 h1d3 gs1bb7\"><div class=\"t m0 x9e h8 ycab ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">62</span> </div></div><div class=\"c w387 h25 gs1bb8\"><div class=\"t m0 x11 h8 y1c3 ff4 fs6 fc2 sc0 ls0 ws0\">Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania <span class=\"ff1\">- </span>kr<span class=\"_ _4\"></span>\u00f3tkotermin<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span></div></div><div class=\"c w388 h25 gs1bb9\"><div class=\"t m0 x17 h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">1 452 </div></div><div class=\"c w389 h25 gs1bba\"><div class=\"t m0 xf h8 y1c3 ff1 fs6 fc0 sc0 ls0 ws0\">1 329 </div></div><div class=\"c w387 h31 gs1bbb\"><div class=\"t m0 x11 h8 y32 ff4 fs6 fc2 sc0 ls0 ws0\">Razem zobowi<span class=\"_ _4\"></span>\u0105zania d\u0142ug<span class=\"_ _4\"></span>oterminow<span class=\"_ _4\"></span>e i kr\u00f3tkotermin<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span></div></div><div class=\"c w388 h31 gs1bbc\"><div class=\"t m0 x17 h8 y32 ff1 fs6 fc0 sc0 ls0 ws0\">1 939 </div></div><div class=\"c w389 h31 gs1bbd\"><div class=\"t m0 xf h8 y32 ff1 fs6 fc0 sc0 ls0 ws0\">1 872 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "Nota 12.4 Poz<span class=\"_ _4\"></span>osta\u0142e zobowi<span class=\"_ _4\"></span>\u0105zania<span class=\"ff1\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Pozosta\u0142e <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _1\"> </span>finansowe <span class=\"_ _0\"></span>ujmuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _1\"> </span>pocz\u0105tkowo <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>godziwej <span class=\"_ _1\"> </span>pomniejszon<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>o <span class=\"_ _1\"> </span>ko<span class=\"_ _3\"></span>sz<span class=\"_ _4\"></span>ty <span class=\"_ _1\"> </span>transakcyjn<span class=\"_ _4\"></span>e i <span class=\"ff3\">wycenia si\u0119 na <span class=\"_ _4\"></span>dzie\u0144 ko\u0144cz\u0105<span class=\"_ _4\"></span>cy okr<span class=\"_ _4\"></span>es sprawozdawcz<span class=\"_ _4\"></span>y w warto\u015b<span class=\"_ _4\"></span>ci zamortyzowane<span class=\"_ _4\"></span>go kosztu. <span class=\"ff2\"> </span></span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e przychod\u00f3w, w <span class=\"_ _4\"></span>tym:<span class=\"ff2\"> </span> <span class=\"lse\">222</span>  <span class=\"lse\">238</span>      <span class=\"ff3\">Zobowi\u0105zania <span class=\"_ _4\"></span>z tytu\u0142u um<span class=\"_ _4\"></span>owy na <span class=\"_ _4\"></span>dostaw\u0119 metali d<span class=\"_ _4\"></span>o Franco<span class=\"ff2\"> </span></span>     Nevada  <span class=\"lse\">128</span>  <span class=\"lse\">137</span> Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w<span class=\"ff2\"> </span> <span class=\"lse\">197</span>  <span class=\"lse\">186</span> Inne <span class=\"ff3\">zobowi\u0105za<span class=\"_ _4\"></span>nia finans<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span></span> <span class=\"lse\">33</span>  <span class=\"lse\">54</span> Inne zobowi\u0105z<span class=\"_ _4\"></span>ania niefinanso<span class=\"_ _4\"></span>we<span class=\"ff2\"> </span> <span class=\"lse\">35</span>  <span class=\"lse\">65</span> Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania <span class=\"ff1\">- </span>d\u0142ug<span class=\"_ _4\"></span>oterminow<span class=\"_ _4\"></span>e<span class=\"ff1\"> </span> <span class=\"lsf\">487</span>  <span class=\"lsf\">543</span> Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e przychod\u00f3w, w <span class=\"_ _4\"></span>tym:<span class=\"ff2\"> </span> <span class=\"lse\">67</span>  <span class=\"lse\">134</span>     <span class=\"ff3 ls0\">Zobowi\u0105zania z tytu<span class=\"_ _4\"></span>\u0142u um\u00f3w z klientami<span class=\"ff2\"> </span></span> <span class=\"lse\">33</span>  <span class=\"lse\">87</span> Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e bierne kosz<span class=\"_ _4\"></span>t\u00f3w, w tym:<span class=\"ff2\"> </span>1 046  <span class=\"lse\">976</span>       <span class=\"ff3\">Rezerwa<span class=\"_ _4\"></span> na zaku<span class=\"_ _4\"></span>p praw maj\u0105tkowych d<span class=\"_ _4\"></span>otycz\u0105cych <span class=\"ff2\"> </span></span>      energii elektr<span class=\"_ _4\"></span>ycznej   <span class=\"lse\">41</span>  <span class=\"lse\">91</span>       <span class=\"ff3\">Op\u0142aty za<span class=\"_ _4\"></span> wprowadzanie gaz<span class=\"_ _4\"></span>\u00f3w i py\u0142\u00f3w d<span class=\"_ _4\"></span>o powietrz<span class=\"_ _4\"></span>a<span class=\"ff2\"> </span></span> <span class=\"lse\">501</span>  <span class=\"lse\">600</span>       <span class=\"ff3\">Inne za<span class=\"_ _4\"></span>rachowane koszty ws<span class=\"_ _4\"></span>p\u00f3\u0142miern<span class=\"_ _4\"></span>e do osi\u0105gni\u0119<span class=\"_ _4\"></span>tych <span class=\"ff2\"> </span></span>      <span class=\"ff3\">prz<span class=\"_ _4\"></span>ychod\u00f3w, stanowi\u0105ce pr<span class=\"_ _4\"></span>zysz\u0142e zobow<span class=\"_ _4\"></span>i\u0105zania <span class=\"_ _4\"></span>oszacowane <span class=\"ff2\"> </span></span>      <span class=\"ff3\">na <span class=\"_ _4\"></span>podstawie zawartych <span class=\"_ _4\"></span>um\u00f3w<span class=\"ff2\"> </span></span> <span class=\"lse\">224</span>  <span class=\"lse\">220</span> Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u rozlicz<span class=\"_ _4\"></span>onych instrumen<span class=\"_ _4\"></span>t\u00f3w pocho<span class=\"_ _4\"></span>dnych<span class=\"ff2\"> </span> 7  <span class=\"lse\">34</span> Inne zobowi\u0105z<span class=\"_ _4\"></span>ania finans<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span> <span class=\"lse\">281</span>  <span class=\"lse\">123</span> Inne zobowi\u0105z<span class=\"_ _4\"></span>ania niefinanso<span class=\"_ _4\"></span>we<span class=\"ff2\"> </span> <span class=\"lse\">51</span>  <span class=\"lse\">62</span> Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania <span class=\"ff1\">- </span>kr<span class=\"_ _4\"></span>\u00f3tkotermin<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span>1 452 1 329 Razem zobowi<span class=\"_ _4\"></span>\u0105zania d\u0142ug<span class=\"_ _4\"></span>oterminow<span class=\"_ _4\"></span>e i kr\u00f3tkotermin<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span>1 939 1 872 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "Nota 12.4 Poz<span class=\"_ _4\"></span>osta\u0142e zobowi<span class=\"_ _4\"></span>\u0105zania<span class=\"ff1\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Pozosta\u0142e <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _1\"> </span>finansowe <span class=\"_ _0\"></span>ujmuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _1\"> </span>pocz\u0105tkowo <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>godziwej <span class=\"_ _1\"> </span>pomniejszon<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>o <span class=\"_ _1\"> </span>ko<span class=\"_ _3\"></span>sz<span class=\"_ _4\"></span>ty <span class=\"_ _1\"> </span>transakcyjn<span class=\"_ _4\"></span>e i <span class=\"ff3\">wycenia si\u0119 na <span class=\"_ _4\"></span>dzie\u0144 ko\u0144cz\u0105<span class=\"_ _4\"></span>cy okr<span class=\"_ _4\"></span>es sprawozdawcz<span class=\"_ _4\"></span>y w warto\u015b<span class=\"_ _4\"></span>ci zamortyzowane<span class=\"_ _4\"></span>go kosztu. <span class=\"ff2\"> </span></span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e przychod\u00f3w, w <span class=\"_ _4\"></span>tym:<span class=\"ff2\"> </span> <span class=\"lse\">222</span>  <span class=\"lse\">238</span>      <span class=\"ff3\">Zobowi\u0105zania <span class=\"_ _4\"></span>z tytu\u0142u um<span class=\"_ _4\"></span>owy na <span class=\"_ _4\"></span>dostaw\u0119 metali d<span class=\"_ _4\"></span>o Franco<span class=\"ff2\"> </span></span>     Nevada  <span class=\"lse\">128</span>  <span class=\"lse\">137</span> Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w<span class=\"ff2\"> </span> <span class=\"lse\">197</span>  <span class=\"lse\">186</span> Inne <span class=\"ff3\">zobowi\u0105za<span class=\"_ _4\"></span>nia finans<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span></span> <span class=\"lse\">33</span>  <span class=\"lse\">54</span> Inne zobowi\u0105z<span class=\"_ _4\"></span>ania niefinanso<span class=\"_ _4\"></span>we<span class=\"ff2\"> </span> <span class=\"lse\">35</span>  <span class=\"lse\">65</span> Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania <span class=\"ff1\">- </span>d\u0142ug<span class=\"_ _4\"></span>oterminow<span class=\"_ _4\"></span>e<span class=\"ff1\"> </span> <span class=\"lsf\">487</span>  <span class=\"lsf\">543</span> Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e przychod\u00f3w, w <span class=\"_ _4\"></span>tym:<span class=\"ff2\"> </span> <span class=\"lse\">67</span>  <span class=\"lse\">134</span>     <span class=\"ff3 ls0\">Zobowi\u0105zania z tytu<span class=\"_ _4\"></span>\u0142u um\u00f3w z klientami<span class=\"ff2\"> </span></span> <span class=\"lse\">33</span>  <span class=\"lse\">87</span> Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e bierne kosz<span class=\"_ _4\"></span>t\u00f3w, w tym:<span class=\"ff2\"> </span>1 046  <span class=\"lse\">976</span>       <span class=\"ff3\">Rezerwa<span class=\"_ _4\"></span> na zaku<span class=\"_ _4\"></span>p praw maj\u0105tkowych d<span class=\"_ _4\"></span>otycz\u0105cych <span class=\"ff2\"> </span></span>      energii elektr<span class=\"_ _4\"></span>ycznej   <span class=\"lse\">41</span>  <span class=\"lse\">91</span>       <span class=\"ff3\">Op\u0142aty za<span class=\"_ _4\"></span> wprowadzanie gaz<span class=\"_ _4\"></span>\u00f3w i py\u0142\u00f3w d<span class=\"_ _4\"></span>o powietrz<span class=\"_ _4\"></span>a<span class=\"ff2\"> </span></span> <span class=\"lse\">501</span>  <span class=\"lse\">600</span>       <span class=\"ff3\">Inne za<span class=\"_ _4\"></span>rachowane koszty ws<span class=\"_ _4\"></span>p\u00f3\u0142miern<span class=\"_ _4\"></span>e do osi\u0105gni\u0119<span class=\"_ _4\"></span>tych <span class=\"ff2\"> </span></span>      <span class=\"ff3\">prz<span class=\"_ _4\"></span>ychod\u00f3w, stanowi\u0105ce pr<span class=\"_ _4\"></span>zysz\u0142e zobow<span class=\"_ _4\"></span>i\u0105zania <span class=\"_ _4\"></span>oszacowane <span class=\"ff2\"> </span></span>      <span class=\"ff3\">na <span class=\"_ _4\"></span>podstawie zawartych <span class=\"_ _4\"></span>um\u00f3w<span class=\"ff2\"> </span></span> <span class=\"lse\">224</span>  <span class=\"lse\">220</span> Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u rozlicz<span class=\"_ _4\"></span>onych instrumen<span class=\"_ _4\"></span>t\u00f3w pocho<span class=\"_ _4\"></span>dnych<span class=\"ff2\"> </span> 7  <span class=\"lse\">34</span> Inne zobowi\u0105z<span class=\"_ _4\"></span>ania finans<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span> <span class=\"lse\">281</span>  <span class=\"lse\">123</span> Inne zobowi\u0105z<span class=\"_ _4\"></span>ania niefinanso<span class=\"_ _4\"></span>we<span class=\"ff2\"> </span> <span class=\"lse\">51</span>  <span class=\"lse\">62</span> Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania <span class=\"ff1\">- </span>kr<span class=\"_ _4\"></span>\u00f3tkotermin<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span>1 452 1 329 Razem zobowi<span class=\"_ _4\"></span>\u0105zania d\u0142ug<span class=\"_ _4\"></span>oterminow<span class=\"_ _4\"></span>e i kr\u00f3tkotermin<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span>1 939 1 872 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "Nota 12.4 Poz<span class=\"_ _4\"></span>osta\u0142e zobowi<span class=\"_ _4\"></span>\u0105zania<span class=\"ff1\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Pozosta\u0142e <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _1\"> </span>finansowe <span class=\"_ _0\"></span>ujmuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _1\"> </span>pocz\u0105tkowo <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>godziwej <span class=\"_ _1\"> </span>pomniejszon<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>o <span class=\"_ _1\"> </span>ko<span class=\"_ _3\"></span>sz<span class=\"_ _4\"></span>ty <span class=\"_ _1\"> </span>transakcyjn<span class=\"_ _4\"></span>e i <span class=\"ff3\">wycenia si\u0119 na <span class=\"_ _4\"></span>dzie\u0144 ko\u0144cz\u0105<span class=\"_ _4\"></span>cy okr<span class=\"_ _4\"></span>es sprawozdawcz<span class=\"_ _4\"></span>y w warto\u015b<span class=\"_ _4\"></span>ci zamortyzowane<span class=\"_ _4\"></span>go kosztu. <span class=\"ff2\"> </span></span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e przychod\u00f3w, w <span class=\"_ _4\"></span>tym:<span class=\"ff2\"> </span> <span class=\"lse\">222</span>  <span class=\"lse\">238</span>      <span class=\"ff3\">Zobowi\u0105zania <span class=\"_ _4\"></span>z tytu\u0142u um<span class=\"_ _4\"></span>owy na <span class=\"_ _4\"></span>dostaw\u0119 metali d<span class=\"_ _4\"></span>o Franco<span class=\"ff2\"> </span></span>     Nevada  <span class=\"lse\">128</span>  <span class=\"lse\">137</span> Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w<span class=\"ff2\"> </span> <span class=\"lse\">197</span>  <span class=\"lse\">186</span> Inne <span class=\"ff3\">zobowi\u0105za<span class=\"_ _4\"></span>nia finans<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span></span> <span class=\"lse\">33</span>  <span class=\"lse\">54</span> Inne zobowi\u0105z<span class=\"_ _4\"></span>ania niefinanso<span class=\"_ _4\"></span>we<span class=\"ff2\"> </span> <span class=\"lse\">35</span>  <span class=\"lse\">65</span> Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania <span class=\"ff1\">- </span>d\u0142ug<span class=\"_ _4\"></span>oterminow<span class=\"_ _4\"></span>e<span class=\"ff1\"> </span> <span class=\"lsf\">487</span>  <span class=\"lsf\">543</span> Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e przychod\u00f3w, w <span class=\"_ _4\"></span>tym:<span class=\"ff2\"> </span> <span class=\"lse\">67</span>  <span class=\"lse\">134</span>     <span class=\"ff3 ls0\">Zobowi\u0105zania z tytu<span class=\"_ _4\"></span>\u0142u um\u00f3w z klientami<span class=\"ff2\"> </span></span> <span class=\"lse\">33</span>  <span class=\"lse\">87</span> Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e bierne kosz<span class=\"_ _4\"></span>t\u00f3w, w tym:<span class=\"ff2\"> </span>1 046  <span class=\"lse\">976</span>       <span class=\"ff3\">Rezerwa<span class=\"_ _4\"></span> na zaku<span class=\"_ _4\"></span>p praw maj\u0105tkowych d<span class=\"_ _4\"></span>otycz\u0105cych <span class=\"ff2\"> </span></span>      energii elektr<span class=\"_ _4\"></span>ycznej   <span class=\"lse\">41</span>  <span class=\"lse\">91</span>       <span class=\"ff3\">Op\u0142aty za<span class=\"_ _4\"></span> wprowadzanie gaz<span class=\"_ _4\"></span>\u00f3w i py\u0142\u00f3w d<span class=\"_ _4\"></span>o powietrz<span class=\"_ _4\"></span>a<span class=\"ff2\"> </span></span> <span class=\"lse\">501</span>  <span class=\"lse\">600</span>       <span class=\"ff3\">Inne za<span class=\"_ _4\"></span>rachowane koszty ws<span class=\"_ _4\"></span>p\u00f3\u0142miern<span class=\"_ _4\"></span>e do osi\u0105gni\u0119<span class=\"_ _4\"></span>tych <span class=\"ff2\"> </span></span>      <span class=\"ff3\">prz<span class=\"_ _4\"></span>ychod\u00f3w, stanowi\u0105ce pr<span class=\"_ _4\"></span>zysz\u0142e zobow<span class=\"_ _4\"></span>i\u0105zania <span class=\"_ _4\"></span>oszacowane <span class=\"ff2\"> </span></span>      <span class=\"ff3\">na <span class=\"_ _4\"></span>podstawie zawartych <span class=\"_ _4\"></span>um\u00f3w<span class=\"ff2\"> </span></span> <span class=\"lse\">224</span>  <span class=\"lse\">220</span> Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u rozlicz<span class=\"_ _4\"></span>onych instrumen<span class=\"_ _4\"></span>t\u00f3w pocho<span class=\"_ _4\"></span>dnych<span class=\"ff2\"> </span> 7  <span class=\"lse\">34</span> Inne zobowi\u0105z<span class=\"_ _4\"></span>ania finans<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span> <span class=\"lse\">281</span>  <span class=\"lse\">123</span> Inne zobowi\u0105z<span class=\"_ _4\"></span>ania niefinanso<span class=\"_ _4\"></span>we<span class=\"ff2\"> </span> <span class=\"lse\">51</span>  <span class=\"lse\">62</span> Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania <span class=\"ff1\">- </span>kr<span class=\"_ _4\"></span>\u00f3tkotermin<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span>1 452 1 329 Razem zobowi<span class=\"_ _4\"></span>\u0105zania d\u0142ug<span class=\"_ _4\"></span>oterminow<span class=\"_ _4\"></span>e i kr\u00f3tkotermin<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span>1 939 1 872 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "Nota 12.4 Poz<span class=\"_ _4\"></span>osta\u0142e zobowi<span class=\"_ _4\"></span>\u0105zania<span class=\"ff1\"> </span>Zasady rachun<span class=\"_ _4\"></span>kowo\u015bci<span class=\"ff1\"> </span>Pozosta\u0142e <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _1\"> </span>finansowe <span class=\"_ _0\"></span>ujmuje <span class=\"_ _1\"> </span>si\u0119 <span class=\"_ _1\"> </span>pocz\u0105tkowo <span class=\"_ _0\"> </span>w <span class=\"_ _1\"> </span>warto\u015bci <span class=\"_ _1\"> </span>godziwej <span class=\"_ _1\"> </span>pomniejszon<span class=\"_ _4\"></span>ej <span class=\"_ _0\"></span>o <span class=\"_ _1\"> </span>ko<span class=\"_ _3\"></span>sz<span class=\"_ _4\"></span>ty <span class=\"_ _1\"> </span>transakcyjn<span class=\"_ _4\"></span>e i <span class=\"ff3\">wycenia si\u0119 na <span class=\"_ _4\"></span>dzie\u0144 ko\u0144cz\u0105<span class=\"_ _4\"></span>cy okr<span class=\"_ _4\"></span>es sprawozdawcz<span class=\"_ _4\"></span>y w warto\u015b<span class=\"_ _4\"></span>ci zamortyzowane<span class=\"_ _4\"></span>go kosztu. <span class=\"ff2\"> </span></span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e przychod\u00f3w, w <span class=\"_ _4\"></span>tym:<span class=\"ff2\"> </span> <span class=\"lse\">222</span>  <span class=\"lse\">238</span>      <span class=\"ff3\">Zobowi\u0105zania <span class=\"_ _4\"></span>z tytu\u0142u um<span class=\"_ _4\"></span>owy na <span class=\"_ _4\"></span>dostaw\u0119 metali d<span class=\"_ _4\"></span>o Franco<span class=\"ff2\"> </span></span>     Nevada  <span class=\"lse\">128</span>  <span class=\"lse\">137</span> Zobowi\u0105zania wob<span class=\"_ _4\"></span>ec dostaw<span class=\"_ _4\"></span>c\u00f3w<span class=\"ff2\"> </span> <span class=\"lse\">197</span>  <span class=\"lse\">186</span> Inne <span class=\"ff3\">zobowi\u0105za<span class=\"_ _4\"></span>nia finans<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span></span> <span class=\"lse\">33</span>  <span class=\"lse\">54</span> Inne zobowi\u0105z<span class=\"_ _4\"></span>ania niefinanso<span class=\"_ _4\"></span>we<span class=\"ff2\"> </span> <span class=\"lse\">35</span>  <span class=\"lse\">65</span> Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania <span class=\"ff1\">- </span>d\u0142ug<span class=\"_ _4\"></span>oterminow<span class=\"_ _4\"></span>e<span class=\"ff1\"> </span> <span class=\"lsf\">487</span>  <span class=\"lsf\">543</span> Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e przychod\u00f3w, w <span class=\"_ _4\"></span>tym:<span class=\"ff2\"> </span> <span class=\"lse\">67</span>  <span class=\"lse\">134</span>     <span class=\"ff3 ls0\">Zobowi\u0105zania z tytu<span class=\"_ _4\"></span>\u0142u um\u00f3w z klientami<span class=\"ff2\"> </span></span> <span class=\"lse\">33</span>  <span class=\"lse\">87</span> Rozliczenia mi<span class=\"_ _4\"></span>\u0119dzyokresow<span class=\"_ _4\"></span>e bierne kosz<span class=\"_ _4\"></span>t\u00f3w, w tym:<span class=\"ff2\"> </span>1 046  <span class=\"lse\">976</span>       <span class=\"ff3\">Rezerwa<span class=\"_ _4\"></span> na zaku<span class=\"_ _4\"></span>p praw maj\u0105tkowych d<span class=\"_ _4\"></span>otycz\u0105cych <span class=\"ff2\"> </span></span>      energii elektr<span class=\"_ _4\"></span>ycznej   <span class=\"lse\">41</span>  <span class=\"lse\">91</span>       <span class=\"ff3\">Op\u0142aty za<span class=\"_ _4\"></span> wprowadzanie gaz<span class=\"_ _4\"></span>\u00f3w i py\u0142\u00f3w d<span class=\"_ _4\"></span>o powietrz<span class=\"_ _4\"></span>a<span class=\"ff2\"> </span></span> <span class=\"lse\">501</span>  <span class=\"lse\">600</span>       <span class=\"ff3\">Inne za<span class=\"_ _4\"></span>rachowane koszty ws<span class=\"_ _4\"></span>p\u00f3\u0142miern<span class=\"_ _4\"></span>e do osi\u0105gni\u0119<span class=\"_ _4\"></span>tych <span class=\"ff2\"> </span></span>      <span class=\"ff3\">prz<span class=\"_ _4\"></span>ychod\u00f3w, stanowi\u0105ce pr<span class=\"_ _4\"></span>zysz\u0142e zobow<span class=\"_ _4\"></span>i\u0105zania <span class=\"_ _4\"></span>oszacowane <span class=\"ff2\"> </span></span>      <span class=\"ff3\">na <span class=\"_ _4\"></span>podstawie zawartych <span class=\"_ _4\"></span>um\u00f3w<span class=\"ff2\"> </span></span> <span class=\"lse\">224</span>  <span class=\"lse\">220</span> Zobowi\u0105zania z<span class=\"_ _4\"></span> tytu\u0142u rozlicz<span class=\"_ _4\"></span>onych instrumen<span class=\"_ _4\"></span>t\u00f3w pocho<span class=\"_ _4\"></span>dnych<span class=\"ff2\"> </span> 7  <span class=\"lse\">34</span> Inne zobowi\u0105z<span class=\"_ _4\"></span>ania finans<span class=\"_ _4\"></span>owe<span class=\"ff2\"> </span> <span class=\"lse\">281</span>  <span class=\"lse\">123</span> Inne zobowi\u0105z<span class=\"_ _4\"></span>ania niefinanso<span class=\"_ _4\"></span>we<span class=\"ff2\"> </span> <span class=\"lse\">51</span>  <span class=\"lse\">62</span> Pozosta\u0142e zob<span class=\"_ _4\"></span>owi\u0105zania <span class=\"ff1\">- </span>kr<span class=\"_ _4\"></span>\u00f3tkotermin<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span>1 452 1 329 Razem zobowi<span class=\"_ _4\"></span>\u0105zania d\u0142ug<span class=\"_ _4\"></span>oterminow<span class=\"_ _4\"></span>e i kr\u00f3tkotermin<span class=\"_ _4\"></span>owe<span class=\"ff1\"> </span>1 939 1 872 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "Nota 12.6 Sprawy sporne Post\u0119powanie dotycz\u0105ce zap\u0142aty wynagrodzenia z tytu\u0142u korzystania z projektu wynalazczego nr 1/97/KGHM pt. \u201eSpos\u00f3b zwi\u0119kszenia zdolno\u015bci produkcyjnej wydzia\u0142\u00f3w elektrorafinacji Huty Miedzi\u201d. Szczeg\u00f3\u0142y opisano w Sprawozdaniu Zarz\u0105du z dzia\u0142alno\u015bci KGHM Polska Mied\u017a S.A. oraz Grupy Kapita\u0142owej KGHM Polska Mied\u017a S.A. w 2023 r., rozdzia\u0142 2.10. Sprawy sporne. ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "Nota 12.7 <span class=\"ff4\">Umown<span class=\"_ _4\"></span>e zobowi<span class=\"_ _4\"></span>\u0105zania inw<span class=\"_ _4\"></span>estycyjne zwi\u0105<span class=\"_ _4\"></span>zane z aktywa<span class=\"_ _4\"></span>mi rzeczowy<span class=\"_ _4\"></span>mi i <span class=\"_ _4\"></span>niematerialnymi<span class=\"ff1\"> </span></span>Umowne <span class=\"_ _1\"> </span>zobowi\u0105zania <span class=\"_ _1\"> </span>inwestycyjne <span class=\"_ _2\"> </span>zaci\u0105gni<span class=\"_ _4\"></span>\u0119te <span class=\"_ _1\"> </span>w <span class=\"_ _2\"> </span>okresie <span class=\"_ _2\"> </span>sprawozda<span class=\"_ _4\"></span>wczym, <span class=\"_ _1\"> </span>ale <span class=\"_ _2\"> </span>ni<span class=\"_ _3\"></span>euj\u0119t<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span>jeszcz<span class=\"_ _4\"></span>e <span class=\"_ _2\"> </span><span class=\"ff2\">w skonsolidowanym<span class=\"_ _4\"></span> </span>sprawozdaniu z <span class=\"_ _4\"></span>sytuacji finan<span class=\"ff3\">so<span class=\"_ _4\"></span>wej, mia\u0142y nas<span class=\"_ _4\"></span>t\u0119puj\u0105c\u0105 wa<span class=\"_ _4\"></span>rto\u015b\u0107:<span class=\"ff2\"> </span></span>Stan na 31.12.2023<span class=\"_ _4\"></span> Stan na 31.12.2022 Umowne zobowi\u0105z<span class=\"_ _4\"></span>ania z ty<span class=\"_ _4\"></span>tu\u0142u nabycia:<span class=\"ff2\"> </span>     <span class=\"ff3\">rzeczowych akt<span class=\"_ _4\"></span>yw\u00f3w trwa<span class=\"_ _4\"></span>\u0142ych<span class=\"ff2\"> </span></span>1 668 1 390      <span class=\"ff3\">warto\u015bci ni<span class=\"_ _4\"></span>ematerialnych<span class=\"ff2\"> </span></span> <span class=\"lse\">22</span>  <span class=\"lse\">18</span> Umowne zob<span class=\"_ _4\"></span>owi\u0105zania inw<span class=\"_ _4\"></span>estycyjne <span class=\"_ _4\"></span>razem<span class=\"ff1\"> </span>1 690 1 408 Udzia\u0142 <span class=\"_ _1\"> </span>Grupy <span class=\"_ _1\"> </span>Kapita\u0142ow<span class=\"_ _4\"></span>ej <span class=\"_ _1\"> </span>w <span class=\"_ _1\"> </span>umownych <span class=\"_ _0\"></span>zobowi\u0105zaniach <span class=\"_ _1\"> </span>inwestycyjn<span class=\"_ _4\"></span>ych <span class=\"_ _1\"> </span>wsp\u00f3lnych <span class=\"_ _0\"></span>przedsi\u0119wzi\u0119\u0107 <span class=\"_ _0\"></span>(Sierra <span class=\"_ _1\"> </span>Gorda<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _1\"> </span>S.C.M.<span class=\"ls65\">) </span></span>zosta\u0142 przeds<span class=\"_ _4\"></span>tawiony w Noci<span class=\"_ _4\"></span>e 6.1<span class=\"ff2\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentContractsLiabilitiesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "Nota 12.8 Struktura zatrudnienia od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Pracownicy na stanowiskach nierobotniczych 10 968 10 650 Pracownicy na stanowiskach robotniczych  22 914 23 004 Razem (w przeliczeniu na pe\u0142ne etaty) 33 882 33 654",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "<div class=\"c w2 h0 gs1be3\"><div class=\"t m0 x6d h18 y8fc ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6d h8 y12bd ff1 fs6 fc2 sc0 ls0 ws0\">Nota 12.9 <span class=\"ff4\">Wyn<span class=\"_ _4\"></span>agrodzenie c<span class=\"_ _4\"></span>z\u0142onk\u00f3w <span class=\"_ _4\"></span>kluczowego pers<span class=\"_ _4\"></span>onelu kier<span class=\"_ _4\"></span>owniczego <span class=\"ff1\"> </span></span></div></div><div class=\"c w393 hb gs1be4\"><div class=\"t m0 x44 h8 y7f5 ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>3 do 31.12<span class=\"_ _4\"></span>.2023 </div></div><div class=\"c w392 h105 gs1be5\"><div class=\"t m0 x11 h8 y8c7 ff4 fs6 fc2 sc0 ls0 ws0\">Wynagrodzeni<span class=\"_ _4\"></span>e cz\u0142onk\u00f3w </div><div class=\"t m0 x11 h8 y1b4 ff4 fs6 fc2 sc0 ls0 ws0\">Zarz\u0105du <span class=\"ff1\"> </span></div><div class=\"t m0 x11 h8 y8f1 ff1 fs6 fc2 sc0 ls0 ws0\">(w tys. PLN) </div></div><div class=\"c w194 h105 gs1be6\"><div class=\"t m0 x9 h8 y8a0 ff1 fs6 fc2 sc0 ls0 ws0\">Okres </div><div class=\"t m0 x67 h8 y8a1 ff4 fs6 fc2 sc0 ls0 ws0\">pe\u0142nienia </div><div class=\"t m0 xbb h8 yf9 ff1 fs6 fc2 sc0 ls0 ws0\">funkcji  </div></div><div class=\"c w394 h105 gs1be7\"><div class=\"t m0 x126 h8 y12bf ff1 fs6 fc2 sc0 ls0 ws0\">Wynagrodzeni<span class=\"_ _4\"></span>a  </div><div class=\"t m0 x17 h8 y1e ff1 fs6 fc2 sc0 ls0 ws0\">w okresie </div><div class=\"t m0 xdd h8 y600 ff4 fs6 fc2 sc0 ls0 ws0\">pe\u0142nienia funkcji<span class=\"_ _4\"></span> </div><div class=\"t m0 x39 h8 y158 ff4 fs6 fc2 sc0 ls0 ws0\">cz\u0142onka Zarz\u0105du<span class=\"_ _4\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w394 h105 gs1be8\"><div class=\"t m0 x126 h8 y12bf ff1 fs6 fc2 sc0 ls0 ws0\">Wynagrodzeni<span class=\"_ _4\"></span>a </div><div class=\"t m0 x52 h8 y1e ff1 fs6 fc2 sc0 ls0 ws0\">po okresie </div><div class=\"t m0 xdd h8 y600 ff4 fs6 fc2 sc0 ls0 ws0\">pe\u0142nienia funkcji<span class=\"_ _4\"></span> </div><div class=\"t m0 x39 h8 y158 ff4 fs6 fc2 sc0 ls0 ws0\">cz\u0142onka Zarz\u0105du<span class=\"_ _4\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w395 h105 gs1be9\"><div class=\"t m0 x49 h8 y12bf ff4 fs6 fc2 sc0 ls0 ws0\">\u015awiadczenia <span class=\"ff1\"> </span></div><div class=\"t m0 x1a h8 y1e ff4 fs6 fc2 sc0 ls0 ws0\">z tytu\u0142u </div><div class=\"t m0 xbb h8 y600 ff4 fs6 fc2 sc0 ls0 ws0\">rozwi\u0105zania </div><div class=\"t m0 x126 h8 y158 ff1 fs6 fc2 sc0 ls0 ws0\">stosunku pracy </div></div><div class=\"c w37c h105 gs1bea\"><div class=\"t m0 xbb h8 y1e ff4 fs6 fc2 sc0 ls0 ws0\">\u0141\u0105czne </div><div class=\"t m0 x9c h8 y600 ff1 fs6 fc2 sc0 ls0 ws0\">dochody </div></div><div class=\"c w392 h27 gs1beb\"><div class=\"t m0 x11 ha5 ydf ff1d fs6 fc2 sc0 ls0 ws0\">Cz\u0142onkowie Zarz<span class=\"_ _4\"></span>\u0105du pe\u0142ni\u0105cy </div><div class=\"t m0 x11 ha5 ye0 ff1d fs6 fc2 sc0 ls0 ws0\">funkcj\u0119 na 31 g<span class=\"_ _4\"></span>rudnia 2023<span class=\"ff16\"> </span></div></div><div class=\"c w392 h2a gs1bec\"><div class=\"t m0 x11 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">Tomasz Zdziko<span class=\"_ _4\"></span>t* </div></div><div class=\"c w194 h2a gs1bed\"><div class=\"t m0 xdd h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w394 h2a gs1bee\"><div class=\"t m0 x9e h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">1 648 </div></div><div class=\"c w394 h2a gs1bef\"><div class=\"t m0 x5 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w395 h2a gs1bf0\"><div class=\"t m0 x5 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w37c h2a gs1bf1\"><div class=\"t m0 x64 h8 y179 ff1 fs6 fc0 sc0 ls0 ws0\">1 648 </div></div><div class=\"c w392 h2a gs1bf2\"><div class=\"t m0 x11 h8 y179 ff3 fs6 fc0 sc0 ls0 ws0\">Miros\u0142aw Kido\u0144<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w194 h2a gs1bf3\"><div class=\"t m0 xdd h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w394 h2a gs1bf4\"><div class=\"t m0 x9e h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">1 181 </div></div><div class=\"c w394 h2a gs1bf5\"><div class=\"t m0 x5 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w395 h2a gs1bf6\"><div class=\"t m0 x5 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w37c h2a gs1bf7\"><div class=\"t m0 x64 h8 y179 ff1 fs6 fc0 sc0 ls0 ws0\">1 181 </div></div><div class=\"c w392 h2a gs1bf8\"><div class=\"t m0 x11 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">Marek Pietrzak*<span class=\"_ _4\"></span> </div></div><div class=\"c w194 h2a gs1bf9\"><div class=\"t m0 xdd h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w394 h2a gs1bfa\"><div class=\"t m0 x9e h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">2 244 </div></div><div class=\"c w394 h2a gs1bfb\"><div class=\"t m0 x5 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w395 h2a gs1bfc\"><div class=\"t m0 x5 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w37c h2a gs1bfd\"><div class=\"t m0 x64 h8 y179 ff1 fs6 fc0 sc0 ls0 ws0\">2 244 </div></div><div class=\"c w392 h2a gs1bfe\"><div class=\"t m0 x11 h8 yf7 ff3 fs6 fc0 sc0 ls0 ws0\">Marek \u015awider*<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w194 h2a gs1bff\"><div class=\"t m0 xdd h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w394 h2a gs1c00\"><div class=\"t m0 x9e h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">2 004 </div></div><div class=\"c w394 h2a gs1c01\"><div class=\"t m0 x5 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w395 h2a gs1c02\"><div class=\"t m0 x5 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w37c h2a gs1c03\"><div class=\"t m0 x64 h8 yf7 ff1 fs6 fc0 sc0 lsf ws0\">2 004<span class=\"ls0\"> </span></div></div><div class=\"c w392 h2a gs1c04\"><div class=\"t m0 x11 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">Mateusz W<span class=\"_ _4\"></span>odejko </div></div><div class=\"c w194 h2a gs1c05\"><div class=\"t m0 xdd h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w394 h2a gs1c06\"><div class=\"t m0 x9e h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">1 207 </div></div><div class=\"c w394 h2a gs1c07\"><div class=\"t m0 x5 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w395 h2a gs1c08\"><div class=\"t m0 x5 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w37c h2a gs1c09\"><div class=\"t m0 x64 h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\">1 207 </div></div><div class=\"c w392 h1c1 gs1c0a\"><div class=\"t m0 x11 ha5 yf7d ff1d fs6 fc2 sc0 ls0 ws0\">Cz\u0142onkowie Zarz<span class=\"_ _4\"></span>\u0105du </div><div class=\"t m0 x11 ha5 y9d4 ff1d fs6 fc2 sc0 ls0 ws0\">niepe\u0142ni\u0105cy fu<span class=\"_ _4\"></span>nkcji <span class=\"ff16\"> </span></div><div class=\"t m0 x11 ha5 y65 ff16 fs6 fc2 sc0 ls0 ws0\">na 31 grudnia 2<span class=\"_ _4\"></span>023 </div></div><div class=\"c w392 hb gs1c0b\"><div class=\"t m0 x11 h8 y179 ff3 fs6 fc0 sc0 ls0 ws0\">Marcin Chludzi\u0144ski<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w194 hb gs1c0c\"><div class=\"t m0 x5a h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w394 hb gs1c0d\"><div class=\"t m0 x9f h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w394 hb gs1c0e\"><div class=\"t m0 x4b h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">874</span> </div></div><div class=\"c w395 hb gs1c0f\"><div class=\"t m0 x5 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w37c hb gs1c10\"><div class=\"t m0 x22 h8 y179 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">874</span> </div></div><div class=\"c w392 h2a gs1c11\"><div class=\"t m0 x11 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">Adam Bugajcz<span class=\"_ _4\"></span>uk </div></div><div class=\"c w194 h2a gs1c12\"><div class=\"t m0 x5a h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w394 h2a gs1c13\"><div class=\"t m0 x9f h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w394 h2a gs1c14\"><div class=\"t m0 x4b h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">697</span> </div></div><div class=\"c w395 h2a gs1c15\"><div class=\"t m0 x5 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w37c h2a gs1c16\"><div class=\"t m0 x22 h8 y179 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">697</span> </div></div><div class=\"c w392 h2a gs1c17\"><div class=\"t m0 x11 h8 y179 ff3 fs6 fc0 sc0 ls0 ws0\">Pawe\u0142 Gruza<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w194 h2a gs1c18\"><div class=\"t m0 x5a h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w394 h2a gs1c19\"><div class=\"t m0 x9f h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w394 h2a gs1c1a\"><div class=\"t m0 x4b h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">631</span> </div></div><div class=\"c w395 h2a gs1c1b\"><div class=\"t m0 x9e h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">( 163) </div></div><div class=\"c w37c h2a gs1c1c\"><div class=\"t m0 x22 h8 y179 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">468</span> </div></div><div class=\"c w392 hc7 gs1c1d\"><div class=\"t m0 x11 h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">Andrzej Kensb<span class=\"_ _4\"></span>ok </div></div><div class=\"c w194 hc7 gs1c1e\"><div class=\"t m0 x5a h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w394 hc7 gs1c1f\"><div class=\"t m0 x9f h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w394 hc7 gs1c20\"><div class=\"t m0 x4b h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">975</span> </div></div><div class=\"c w395 hc7 gs1c21\"><div class=\"t m0 x5 h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w37c hc7 gs1c22\"><div class=\"t m0 x22 h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">975</span> </div></div><div class=\"c w392 hc7 gs1c23\"><div class=\"t m0 x11 h8 y6c6 ff1 fs6 fc2 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w394 hc7 gs1c24\"><div class=\"t m0 x9e h8 y6c6 ff1 fs6 fc0 sc0 ls0 ws0\">8 284 </div></div><div class=\"c w394 hc7 gs1c25\"><div class=\"t m0 x9e h8 y6c6 ff1 fs6 fc0 sc0 ls0 ws0\">3 177 </div></div><div class=\"c w395 hc7 gs1c26\"><div class=\"t m0 x42 h8 y6c6 ff1 fs6 fc0 sc0 ls0 ws0\">( 163) </div></div><div class=\"c w37c hc7 gs1c27\"><div class=\"t m0 xc3 h8 y6c6 ff1 fs6 fc0 sc0 ls0 ws0\">11 298 </div></div><div class=\"c w2 h0 gs1be3\"><div class=\"t m0 x6d h5 yb53 ff2 fs3 fc0 sc0 ls30 ws0\">* <span class=\"ff5 ls0\">Kwota obej<span class=\"_ _3\"></span>muje cz\u0119\u015b\u0107 zmienn\u0105 w<span class=\"_ _3\"></span>ynag<span class=\"_ _4\"></span>rodzenia<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>dotycz\u0105c\u0105 2022 r. ro<span class=\"_ _3\"></span>zliczon\u0105 w 2023 r.<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span></div><div class=\"t m0 x76 h18 y12c7 ff7 fs8 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w397 h2a gs1c28\"><div class=\"t m0 x44 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>2 do 31.12<span class=\"_ _4\"></span>.2022 </div></div><div class=\"c w396 h105 gs1c29\"><div class=\"t m0 x11 h8 y8c7 ff4 fs6 fc2 sc0 ls0 ws0\">Wynagrodzeni<span class=\"_ _4\"></span>e cz\u0142onk\u00f3w </div><div class=\"t m0 x11 h8 y9ef ff4 fs6 fc2 sc0 ls0 ws0\">Zarz\u0105du <span class=\"ff1\"> </span></div><div class=\"t m0 x11 h8 y79f ff1 fs6 fc2 sc0 ls0 ws0\">(w tys. PLN) </div></div><div class=\"c w398 h105 gs1c2a\"><div class=\"t m0 x9 h8 y12c9 ff1 fs6 fc2 sc0 ls0 ws0\">Okres </div><div class=\"t m0 x67 h8 y4dd ff4 fs6 fc2 sc0 ls0 ws0\">pe\u0142nienia </div><div class=\"t m0 xbb h8 yf9 ff1 fs6 fc2 sc0 ls0 ws0\">funkcji  </div></div><div class=\"c w394 h105 gs1c2b\"><div class=\"t m0 x126 h8 y12bf ff1 fs6 fc2 sc0 ls0 ws0\">Wynagrodzeni<span class=\"_ _4\"></span>a  </div><div class=\"t m0 x17 h8 y1e ff1 fs6 fc2 sc0 ls0 ws0\">w okresie </div><div class=\"t m0 xdd h8 y600 ff4 fs6 fc2 sc0 ls0 ws0\">pe\u0142nienia funkcji<span class=\"_ _4\"></span> </div><div class=\"t m0 x39 h8 y4de ff4 fs6 fc2 sc0 ls0 ws0\">cz\u0142onka Zarz\u0105du<span class=\"_ _4\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w394 h105 gs1c2c\"><div class=\"t m0 x126 h8 y12bf ff1 fs6 fc2 sc0 ls0 ws0\">Wynagrodzeni<span class=\"_ _4\"></span>a </div><div class=\"t m0 x52 h8 y1e ff1 fs6 fc2 sc0 ls0 ws0\">po okresie </div><div class=\"t m0 xdd h8 y600 ff4 fs6 fc2 sc0 ls0 ws0\">pe\u0142nienia funkcji<span class=\"_ _4\"></span> </div><div class=\"t m0 x39 h8 y4de ff4 fs6 fc2 sc0 ls0 ws0\">cz\u0142onka Zarz\u0105du<span class=\"_ _4\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w395 h105 gs1c2d\"><div class=\"t m0 x49 h8 y12bf ff4 fs6 fc2 sc0 ls0 ws0\">\u015awiadczenia <span class=\"ff1\"> </span></div><div class=\"t m0 x1a h8 y1e ff4 fs6 fc2 sc0 ls0 ws0\">z tytu\u0142u </div><div class=\"t m0 xbb h8 y600 ff4 fs6 fc2 sc0 ls0 ws0\">rozwi\u0105zania </div><div class=\"t m0 x126 h8 y4de ff1 fs6 fc2 sc0 ls0 ws0\">stosunku pracy </div></div><div class=\"c w37c h105 gs1c2e\"><div class=\"t m0 xbb h8 y1e ff4 fs6 fc2 sc0 ls0 ws0\">\u0141\u0105czne </div><div class=\"t m0 x9c h8 y600 ff1 fs6 fc2 sc0 ls0 ws0\">dochody </div></div><div class=\"c w396 h27 gs1c2f\"><div class=\"t m0 x11 ha5 ydf ff1d fs6 fc2 sc0 ls0 ws0\">Cz\u0142onkowie Zarz<span class=\"_ _4\"></span>\u0105du pe\u0142ni\u0105cy </div><div class=\"t m0 x11 ha5 ye0 ff1d fs6 fc2 sc0 ls0 ws0\">funkcj\u0119 na 31 <span class=\"ff16\">g<span class=\"_ _4\"></span>rudnia 2022 </span></div></div><div class=\"c w396 hb gs1c30\"><div class=\"t m0 x11 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">Tomasz Zdziko<span class=\"_ _4\"></span>t </div></div><div class=\"c w398 hb gs1c31\"><div class=\"t m0 xdd h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">01.09-31.12 </div></div><div class=\"c w394 hb gs1c32\"><div class=\"t m0 x4b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">373</span> </div></div><div class=\"c w394 hb gs1c33\"><div class=\"t m0 x5 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w395 hb gs1c34\"><div class=\"t m0 x5 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w37c hb gs1c35\"><div class=\"t m0 x22 h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">373</span> </div></div><div class=\"c w396 h2a gs1c36\"><div class=\"t m0 x11 h8 yf7 ff3 fs6 fc0 sc0 ls0 ws0\">Miros\u0142aw Kido\u0144<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w398 h2a gs1c37\"><div class=\"t m0 xdd h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">10.12-31.12 </div></div><div class=\"c w394 h2a gs1c38\"><div class=\"t m0 x2f h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">64</span> </div></div><div class=\"c w394 h2a gs1c39\"><div class=\"t m0 x5 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w395 h2a gs1c3a\"><div class=\"t m0 x5 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w37c h2a gs1c3b\"><div class=\"t m0 x81 h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">64</span> </div></div><div class=\"c w396 h2a gs1c3c\"><div class=\"t m0 x11 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">Marek Pietrzak </div></div><div class=\"c w398 h2a gs1c3d\"><div class=\"t m0 xdd h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w394 h2a gs1c3e\"><div class=\"t m0 x9e h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">1 079 </div></div><div class=\"c w394 h2a gs1c3f\"><div class=\"t m0 x5 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w395 h2a gs1c40\"><div class=\"t m0 x5 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w37c h2a gs1c41\"><div class=\"t m0 x64 h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\">1 079 </div></div><div class=\"c w396 h2a gs1c42\"><div class=\"t m0 x11 h8 yf7 ff3 fs6 fc0 sc0 ls0 ws0\">Marek \u015awider<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w398 h2a gs1c43\"><div class=\"t m0 xdd h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">15.03-31.12 </div></div><div class=\"c w394 h2a gs1c44\"><div class=\"t m0 x4b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">836</span> </div></div><div class=\"c w394 h2a gs1c45\"><div class=\"t m0 x5 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w395 h2a gs1c46\"><div class=\"t m0 x5 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w37c h2a gs1c47\"><div class=\"t m0 x22 h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">836</span> </div></div><div class=\"c w396 h2a gs1c48\"><div class=\"t m0 x11 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">Mateusz W<span class=\"_ _4\"></span>odejko </div></div><div class=\"c w398 h2a gs1c49\"><div class=\"t m0 xdd h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">21.12-31.12 </div></div><div class=\"c w394 h2a gs1c4a\"><div class=\"t m0 x2f h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">32</span> </div></div><div class=\"c w394 h2a gs1c4b\"><div class=\"t m0 x5 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w395 h2a gs1c4c\"><div class=\"t m0 x5 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w37c h2a gs1c4d\"><div class=\"t m0 x81 h8 y179 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">32</span> </div></div><div class=\"c w396 h9c gs1c4e\"><div class=\"t m0 x11 ha5 y109 ff1d fs6 fc2 sc0 ls0 ws0\">Cz\u0142onkowie Zarz<span class=\"_ _4\"></span>\u0105du </div><div class=\"t m0 x11 ha5 yca ff1d fs6 fc2 sc0 ls0 ws0\">niepe\u0142ni\u0105cy fu<span class=\"_ _4\"></span>nkcji <span class=\"ff16\"> </span></div><div class=\"t m0 x11 ha5 yc9 ff16 fs6 fc2 sc0 ls0 ws0\">na 31 grudnia 2<span class=\"_ _4\"></span>022 </div></div><div class=\"c w396 h2a gs1c4f\"><div class=\"t m0 x11 h8 yf7 ff3 fs6 fc0 sc0 ls0 ws0\">Marcin Chludzi\u0144ski<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w398 h2a gs1c50\"><div class=\"t m0 xdd h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-11.10 </div></div><div class=\"c w394 h2a gs1c51\"><div class=\"t m0 x9e h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">1 939 </div></div><div class=\"c w394 h2a gs1c52\"><div class=\"t m0 x5 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w395 h2a gs1c53\"><div class=\"t m0 x4b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">435</span> </div></div><div class=\"c w37c h2a gs1c54\"><div class=\"t m0 x64 h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\">2 374 </div></div><div class=\"c w396 h2a gs1c55\"><div class=\"t m0 x11 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">Adam Bugajcz<span class=\"_ _4\"></span>uk </div></div><div class=\"c w398 h2a gs1c56\"><div class=\"t m0 xdd h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.08 </div></div><div class=\"c w394 h2a gs1c57\"><div class=\"t m0 x9e h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">1 667 </div></div><div class=\"c w394 h2a gs1c58\"><div class=\"t m0 x5 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w395 h2a gs1c59\"><div class=\"t m0 x5 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w37c h2a gs1c5a\"><div class=\"t m0 x64 h8 y179 ff1 fs6 fc0 sc0 ls0 ws0\">1 667 </div></div><div class=\"c w396 h2a gs1c5b\"><div class=\"t m0 x11 h8 y179 ff3 fs6 fc0 sc0 ls0 ws0\">Pawe\u0142 Gruza<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w398 h2a gs1c5c\"><div class=\"t m0 xdd h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-09.08 </div></div><div class=\"c w394 h2a gs1c5d\"><div class=\"t m0 x9e h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">1 604 </div></div><div class=\"c w394 h2a gs1c5e\"><div class=\"t m0 x5 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w395 h2a gs1c5f\"><div class=\"t m0 x4b h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">163</span> </div></div><div class=\"c w37c h2a gs1c60\"><div class=\"t m0 x64 h8 y179 ff1 fs6 fc0 sc0 ls0 ws0\">1 767 </div></div><div class=\"c w396 h2a gs1c61\"><div class=\"t m0 x11 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">Andrzej Kensb<span class=\"_ _4\"></span>ok </div></div><div class=\"c w398 h2a gs1c62\"><div class=\"t m0 xdd h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-06.12 </div></div><div class=\"c w394 h2a gs1c63\"><div class=\"t m0 x9e h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">1 679 </div></div><div class=\"c w394 h2a gs1c64\"><div class=\"t m0 x5 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w395 h2a gs1c65\"><div class=\"t m0 x4b h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">298</span> </div></div><div class=\"c w37c h2a gs1c66\"><div class=\"t m0 x64 h8 y179 ff1 fs6 fc0 sc0 ls0 ws0\">1 977 </div></div><div class=\"c w396 h2a gs1c67\"><div class=\"t m0 x11 h8 yf7 ff3 fs6 fc0 sc0 ls0 ws0\">Katarzyna Kr<span class=\"_ _4\"></span>eczma\u0144ska <span class=\"ff2\">- Gigo<span class=\"_ _4\"></span>l </span></div></div><div class=\"c w398 h2a gs1c68\"><div class=\"t m0 x5a h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w394 h2a gs1c69\"><div class=\"t m0 x9f h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w394 h2a gs1c6a\"><div class=\"t m0 x4b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">277</span> </div></div><div class=\"c w395 h2a gs1c6b\"><div class=\"t m0 x5 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w37c h2a gs1c6c\"><div class=\"t m0 x22 h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">277</span> </div></div><div class=\"c w396 h2a gs1c6d\"><div class=\"t m0 x11 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">Jerzy Paluchniak<span class=\"_ _4\"></span> </div></div><div class=\"c w398 h2a gs1c6e\"><div class=\"t m0 xdd h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">01.09-11.10 </div></div><div class=\"c w394 h2a gs1c6f\"><div class=\"t m0 x4b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">120</span> </div></div><div class=\"c w394 h2a gs1c70\"><div class=\"t m0 x5 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w395 h2a gs1c71\"><div class=\"t m0 x5 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w37c h2a gs1c72\"><div class=\"t m0 x22 h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">120</span> </div></div><div class=\"c w396 h2a gs1c73\"><div class=\"t m0 x11 h8 yf7 ff3 fs6 fc0 sc0 ls0 ws0\">Rados\u0142aw Stach<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w398 h2a gs1c74\"><div class=\"t m0 x5a h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w394 h2a gs1c75\"><div class=\"t m0 x9f h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w394 h2a gs1c76\"><div class=\"t m0 x4b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">277</span> </div></div><div class=\"c w395 h2a gs1c77\"><div class=\"t m0 x5 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w37c h2a gs1c78\"><div class=\"t m0 x22 h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">277</span> </div></div><div class=\"c w396 hca gs1c79\"><div class=\"t m0 x11 h8 y6c6 ff3 fs6 fc0 sc0 ls0 ws0\">Dariusz \u015awidersk<span class=\"_ _4\"></span>i<span class=\"ff2\"> </span></div></div><div class=\"c w398 hca gs1c7a\"><div class=\"t m0 xdd h8 y6c6 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-21.02 </div></div><div class=\"c w394 hca gs1c7b\"><div class=\"t m0 x4b h8 y6c6 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">148</span> </div></div><div class=\"c w394 hca gs1c7c\"><div class=\"t m0 x4b h8 y6c6 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">600</span> </div></div><div class=\"c w395 hca gs1c7d\"><div class=\"t m0 x2f h8 y6c6 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">14</span> </div></div><div class=\"c w37c hca gs1c7e\"><div class=\"t m0 x22 h8 y6c6 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">762</span> </div></div><div class=\"c w396 hc7 gs1c7f\"><div class=\"t m0 x11 h8 y46 ff1 fs6 fc2 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w394 hc7 gs1c80\"><div class=\"t m0 x9e h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\">9 541 </div></div><div class=\"c w394 hc7 gs1c81\"><div class=\"t m0 x9e h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\">1 154 </div></div><div class=\"c w395 hc7 gs1c82\"><div class=\"t m0 x4b h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">910</span> </div></div><div class=\"c w37c hc7 gs1c83\"><div class=\"t m0 xc3 h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\">11 605 </div></div><div class=\"c w39a h2a gs1c85\"><div class=\"t m0 x77 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>3 do 31.12<span class=\"_ _4\"></span>.2023 </div></div><div class=\"c w399 h1f3 gs1c86\"><div class=\"t m0 x11 h8 y8c7 ff4 fs6 fc2 sc0 ls0 ws0\">Wynagrodzeni<span class=\"_ _4\"></span>e cz\u0142onk\u00f3w <span class=\"_ _4\"></span>Rady <span class=\"ff1\"> </span></div><div class=\"t m0 x11 h8 y9ef ff1 fs6 fc2 sc0 ls0 ws0\">Nadzorczej (w <span class=\"_ _4\"></span>tys. PLN) </div></div><div class=\"c wa1 h1f3 gs1c87\"><div class=\"t m0 x68 h8 y12c9 ff1 fs6 fc2 sc0 ls0 ws0\">Okres </div><div class=\"t m0 x49 h8 y8a1 ff4 fs6 fc2 sc0 ls0 ws0\">pe\u0142nienia </div><div class=\"t m0 x17 h8 yf9 ff1 fs6 fc2 sc0 ls0 ws0\">funkcji </div></div><div class=\"c w39c h1f3 gs1c88\"><div class=\"t m0 x1b h8 y12c9 ff4 fs6 fc2 sc0 ls0 ws0\">Kr\u00f3tkoterminow<span class=\"_ _4\"></span>e </div><div class=\"t m0 x83 h8 y8a1 ff4 fs6 fc2 sc0 ls0 ws0\">\u015bwiadczenia </div><div class=\"t m0 x64 h8 yf9 ff1 fs6 fc2 sc0 ls0 ws0\">pracownicze </div></div><div class=\"c w39d h1f3 gs1c89\"><div class=\"t m0 x1b h8 y12bf ff4 fs6 fc2 sc0 ls0 ws0\">Kr\u00f3tkoterminow<span class=\"_ _4\"></span>e </div><div class=\"t m0 x83 h8 y1e ff4 fs6 fc2 sc0 ls0 ws0\">\u015bwiadczenia <span class=\"ff1\"> </span></div><div class=\"t m0 x19 h8 y600 ff4 fs6 fc2 sc0 ls0 ws0\">z tytu\u0142u pe\u0142nieni<span class=\"_ _4\"></span>a </div><div class=\"t m0 x33 h8 y4de ff1 fs6 fc2 sc0 ls0 ws0\">funkcji </div></div><div class=\"c wa1 h1f3 gs1c8a\"><div class=\"t m0 x17 h8 y1e ff4 fs6 fc2 sc0 ls0 ws0\">\u0141\u0105czne </div><div class=\"t m0 xc3 h8 y600 ff1 fs6 fc2 sc0 ls0 ws0\">dochody </div></div><div class=\"c w399 h9a gs1c8b\"><div class=\"t m0 x11 ha5 y2ef ff1d fs6 fc2 sc0 ls0 ws0\">Cz\u0142onkowie Rad<span class=\"_ _4\"></span>y Nadzorczej <span class=\"_ _4\"></span>pe\u0142ni\u0105cy <span class=\"ff16\"> </span></div><div class=\"t m0 x11 ha5 y2f0 ff1d fs6 fc2 sc0 ls0 ws0\">funkcj\u0119 na 31 g<span class=\"_ _4\"></span>rudnia 2023<span class=\"ff16\"> </span></div></div><div class=\"c w399 h2a gs1c8c\"><div class=\"t m0 x11 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">Agnieszka Winnik <span class=\"_ _4\"></span>-Kalemba </div></div><div class=\"c wa1 h2a gs1c8d\"><div class=\"t m0 x1b h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w39c h2a gs1c8e\"><div class=\"t m0 x13c h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w39d h2a gs1c8f\"><div class=\"t m0 x6e h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">185</span> </div></div><div class=\"c wa1 h2a gs1c90\"><div class=\"t m0 x1f h8 y179 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">185</span> </div></div><div class=\"c w399 h2a gs1c91\"><div class=\"t m0 x11 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">Katarzyna Kr<span class=\"_ _4\"></span>upa </div></div><div class=\"c wa1 h2a gs1c92\"><div class=\"t m0 x1b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w39c h2a gs1c93\"><div class=\"t m0 x13c h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w39d h2a gs1c94\"><div class=\"t m0 x6e h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">167</span> </div></div><div class=\"c wa1 h2a gs1c95\"><div class=\"t m0 x1f h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">167</span> </div></div><div class=\"c w399 h2a gs1c96\"><div class=\"t m0 x11 h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">Wojciech Zarzycki<span class=\"_ _4\"></span> </div></div><div class=\"c wa1 h2a gs1c97\"><div class=\"t m0 x1b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w39c h2a gs1c98\"><div class=\"t m0 x13c h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w39d h2a gs1c99\"><div class=\"t m0 x6e h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">167</span> </div></div><div class=\"c wa1 h2a gs1c9a\"><div class=\"t m0 x1f h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">167</span> </div></div><div class=\"c w399 h2a gs1c9b\"><div class=\"t m0 x11 h8 yf7 ff3 fs6 fc0 sc0 ls0 ws0\">J\u00f3zef Czyczerski<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c wa1 h2a gs1c9c\"><div class=\"t m0 x1b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w39c h2a gs1c9d\"><div class=\"t m0 x6e h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">328</span> </div></div><div class=\"c w39d h2a gs1c9e\"><div class=\"t m0 x6e h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">168</span> </div></div><div class=\"c wa1 h2a gs1c9f\"><div class=\"t m0 x1f h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">496</span> </div></div><div class=\"c w399 h2a gs1ca0\"><div class=\"t m0 x11 h8 yf7 ff3 fs6 fc0 sc0 ls0 ws0\">Przemys\u0142aw Dar<span class=\"_ _4\"></span>owski<span class=\"ff2\"> </span></div></div><div class=\"c wa1 h2a gs1ca1\"><div class=\"t m0 x1b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w39c h2a gs1ca2\"><div class=\"t m0 x6e h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">126</span> </div></div><div class=\"c w39d h2a gs1ca3\"><div class=\"t m0 x6e h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">167</span> </div></div><div class=\"c wa1 h2a gs1ca4\"><div class=\"t m0 x1f h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">293</span> </div></div><div class=\"c w399 h2a gs1ca5\"><div class=\"t m0 x11 h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">Andrzej Kisielewicz<span class=\"_ _4\"></span> </div></div><div class=\"c wa1 h2a gs1ca6\"><div class=\"t m0 x1b h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w39c h2a gs1ca7\"><div class=\"t m0 x13c h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w39d h2a gs1ca8\"><div class=\"t m0 x6e h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">167</span> </div></div><div class=\"c wa1 h2a gs1ca9\"><div class=\"t m0 x1f h8 y179 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">167</span> </div></div><div class=\"c w399 h2a gs1caa\"><div class=\"t m0 x11 h8 y179 ff3 fs6 fc0 sc0 ls0 ws0\">Bogus\u0142aw Szarek<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c wa1 h2a gs1cab\"><div class=\"t m0 x1b h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w39c h2a gs1cac\"><div class=\"t m0 x6e h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">326</span> </div></div><div class=\"c w39d h2a gs1cad\"><div class=\"t m0 x6e h8 y179 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">167</span> </div></div><div class=\"c wa1 h2a gs1cae\"><div class=\"t m0 x1f h8 y179 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">493</span> </div></div><div class=\"c w399 h2a gs1caf\"><div class=\"t m0 x11 h8 yf7 ff3 fs6 fc0 sc0 ls0 ws0\">Marek Wojtk\u00f3w<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c wa1 h2a gs1cb0\"><div class=\"t m0 x1b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w39c h2a gs1cb1\"><div class=\"t m0 x13c h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w39d h2a gs1cb2\"><div class=\"t m0 x6e h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">167</span> </div></div><div class=\"c wa1 h2a gs1cb3\"><div class=\"t m0 x1f h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">167</span> </div></div><div class=\"c w399 hb gs1cb4\"><div class=\"t m0 x11 h8 yf7 ff3 fs6 fc0 sc0 ls0 ws0\">Rados\u0142aw Zimr<span class=\"_ _4\"></span>oz<span class=\"ff2\"> </span></div></div><div class=\"c wa1 hb gs1cb5\"><div class=\"t m0 x1b h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w39c hb gs1cb6\"><div class=\"t m0 x13c h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w39d hb gs1cb7\"><div class=\"t m0 x6e h8 yf7 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">167</span> </div></div><div class=\"c wa1 hb gs1cb8\"><div class=\"t m0 x1f h8 yf7 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">167</span> </div></div><div class=\"c w399 hc7 gs1cb9\"><div class=\"t m0 x11 h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">Piotr Ziubroniew<span class=\"_ _4\"></span>icz </div></div><div class=\"c wa1 hc7 gs1cba\"><div class=\"t m0 x1b h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w39c hc7 gs1cbb\"><div class=\"t m0 x13c h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w39d hc7 gs1cbc\"><div class=\"t m0 x6e h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">167</span> </div></div><div class=\"c wa1 hc7 gs1cbd\"><div class=\"t m0 x1f h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">167</span> </div></div><div class=\"c w399 hc9 gs1cbe\"><div class=\"t m0 x11 h8 y46 ff1 fs6 fc2 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w39c hc9 gs1cbf\"><div class=\"t m0 x6e h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">780</span> </div></div><div class=\"c w39d hc9 gs1cc0\"><div class=\"t m0 x2f h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\">1 689 </div></div><div class=\"c wa1 hc9 gs1cc1\"><div class=\"t m0 x81 h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\">2 469 </div></div><div class=\"c w3a0 hc8 gs1cc3\"><div class=\"t m0 x77 h8 yc9 ff1 fs6 fc2 sc0 ls0 ws0\">od 01.01.202<span class=\"_ _4\"></span>2 do 31.12<span class=\"_ _4\"></span>.2022 </div></div><div class=\"c w39f h2e gs1cc4\"><div class=\"t m0 x11 h8 y12e0 ff4 fs6 fc2 sc0 ls0 ws0\">Wynagrodzeni<span class=\"_ _4\"></span>e cz\u0142onk\u00f3w <span class=\"_ _4\"></span>Rady <span class=\"ff1\"> </span></div><div class=\"t m0 x11 h8 ybf7 ff1 fs6 fc2 sc0 ls0 ws0\">Nadzorczej (w <span class=\"_ _4\"></span>tys. PLN) </div></div><div class=\"c w15f h2e gs1cc5\"><div class=\"t m0 x68 h8 y12e1 ff1 fs6 fc2 sc0 ls0 ws0\">Okres </div><div class=\"t m0 x49 h8 y10a ff4 fs6 fc2 sc0 ls0 ws0\">pe\u0142nienia </div><div class=\"t m0 x17 h8 yfc ff1 fs6 fc2 sc0 ls0 ws0\">funkcji </div></div><div class=\"c w3a2 h2e gs1cc6\"><div class=\"t m0 x1b h8 y12e1 ff4 fs6 fc2 sc0 ls0 ws0\">Kr\u00f3tkoterminow<span class=\"_ _4\"></span>e </div><div class=\"t m0 x83 h8 y10a ff4 fs6 fc2 sc0 ls0 ws0\">\u015bwiadczenia </div><div class=\"t m0 x64 h8 yfc ff1 fs6 fc2 sc0 ls0 ws0\">pracownicze </div></div><div class=\"c w21c h2e gs1cc7\"><div class=\"t m0 x1b h8 y29d ff4 fs6 fc2 sc0 ls0 ws0\">Kr\u00f3tkoterminow<span class=\"_ _4\"></span>e </div><div class=\"t m0 x83 h8 y12e3 ff4 fs6 fc2 sc0 ls0 ws0\">\u015bwiadczenia <span class=\"ff1\"> </span></div><div class=\"t m0 x19 h8 y668 ff4 fs6 fc2 sc0 ls0 ws0\">z tytu\u0142u pe\u0142nieni<span class=\"_ _4\"></span>a </div><div class=\"t m0 x33 h8 y108 ff1 fs6 fc2 sc0 ls0 ws0\">funkcji </div></div><div class=\"c w15f h2e gs1cc8\"><div class=\"t m0 x17 h8 y12e3 ff4 fs6 fc2 sc0 ls0 ws0\">\u0141\u0105czne </div><div class=\"t m0 x9 h8 y668 ff1 fs6 fc2 sc0 ls0 ws0\">dochody </div></div><div class=\"c w39f h9a gs1cc9\"><div class=\"t m0 x11 ha5 y2ef ff1d fs6 fc2 sc0 ls0 ws0\">Cz\u0142onkowie Rad<span class=\"_ _4\"></span>y Nadzorczej <span class=\"_ _4\"></span>pe\u0142ni\u0105cy <span class=\"ff16\"> </span></div><div class=\"t m0 x11 ha5 y2f0 ff1d fs6 fc2 sc0 ls0 ws0\">funkcj\u0119 na 31 g<span class=\"_ _4\"></span>rudnia 2022<span class=\"ff16\"> </span></div></div><div class=\"c w39f hce gs1cca\"><div class=\"t m0 x11 h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">Agnieszka Winnik <span class=\"_ _4\"></span>-Kalemba </div></div><div class=\"c w15f hce gs1ccb\"><div class=\"t m0 x1b h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w3a2 hce gs1ccc\"><div class=\"t m0 x13c h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w21c hce gs1ccd\"><div class=\"t m0 x6e h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">164</span> </div></div><div class=\"c w15f hce gs1cce\"><div class=\"t m0 x1f h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">164</span> </div></div><div class=\"c w39f hc8 gs1ccf\"><div class=\"t m0 x11 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">Katarzyna Kr<span class=\"_ _4\"></span>upa </div></div><div class=\"c w15f hc8 gs1cd0\"><div class=\"t m0 x1b h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w3a2 hc8 gs1cd1\"><div class=\"t m0 x13c h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w21c hc8 gs1cd2\"><div class=\"t m0 x6e h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">149</span> </div></div><div class=\"c w15f hc8 gs1cd3\"><div class=\"t m0 x1f h8 y486 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">149</span> </div></div><div class=\"c w39f h18c gs1cd4\"><div class=\"t m0 x11 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">Wojciech Zarzycki<span class=\"_ _4\"></span> </div></div><div class=\"c w15f h18c gs1cd5\"><div class=\"t m0 x1b h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">22.06-31.12 </div></div><div class=\"c w3a2 h18c gs1cd6\"><div class=\"t m0 x13c h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w21c h18c gs1cd7\"><div class=\"t m0 x5 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">78</span> </div></div><div class=\"c w15f h18c gs1cd8\"><div class=\"t m0 x6f h8 y486 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">78</span> </div></div><div class=\"c w39f hc8 gs1cd9\"><div class=\"t m0 x11 h8 y486 ff3 fs6 fc0 sc0 ls0 ws0\">J\u00f3zef Czyczerski<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w15f hc8 gs1cda\"><div class=\"t m0 x1b h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w3a2 hc8 gs1cdb\"><div class=\"t m0 x6e h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">203</span> </div></div><div class=\"c w21c hc8 gs1cdc\"><div class=\"t m0 x6e h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">150</span> </div></div><div class=\"c w15f hc8 gs1cdd\"><div class=\"t m0 x1f h8 y486 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">353</span> </div></div><div class=\"c w39f hce gs1cde\"><div class=\"t m0 x11 h8 y486 ff3 fs6 fc0 sc0 ls0 ws0\">Przemys\u0142aw Dar<span class=\"_ _4\"></span>owski<span class=\"ff2\"> </span></div></div><div class=\"c w15f hce gs1cdf\"><div class=\"t m0 x1b h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w3a2 hce gs1ce0\"><div class=\"t m0 x6e h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">109</span> </div></div><div class=\"c w21c hce gs1ce1\"><div class=\"t m0 x6e h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">149</span> </div></div><div class=\"c w15f hce gs1ce2\"><div class=\"t m0 x1f h8 y486 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">258</span> </div></div><div class=\"c w39f hce gs1ce3\"><div class=\"t m0 x11 h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">Andrzej Kisielewicz<span class=\"_ _4\"></span> </div></div><div class=\"c w15f hce gs1ce4\"><div class=\"t m0 x1b h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w3a2 hce gs1ce5\"><div class=\"t m0 x13c h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w21c hce gs1ce6\"><div class=\"t m0 x6e h8 y46 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">149</span> </div></div><div class=\"c w15f hce gs1ce7\"><div class=\"t m0 x1f h8 y46 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">149</span> </div></div><div class=\"c w39f hce gs1ce8\"><div class=\"t m0 x11 h8 y486 ff3 fs6 fc0 sc0 ls0 ws0\">Bogus\u0142aw Szarek<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w15f hce gs1ce9\"><div class=\"t m0 x1b h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-31.12 </div></div><div class=\"c w3a2 hce gs1cea\"><div class=\"t m0 x6e h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">372</span> </div></div><div class=\"c w21c hce gs1ceb\"><div class=\"t m0 x6e h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">149</span> </div></div><div class=\"c w15f hce gs1cec\"><div class=\"t m0 x1f h8 y486 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">521</span> </div></div><div class=\"c w39f hce gs1ced\"><div class=\"t m0 x11 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">Marek <span class=\"ff3\">Wojtk\u00f3w<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></div></div><div class=\"c w15f hce gs1cee\"><div class=\"t m0 x1b h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">07.10-31.12 </div></div><div class=\"c w3a2 hce gs1cef\"><div class=\"t m0 x13c h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w21c hce gs1cf0\"><div class=\"t m0 x5 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">35</span> </div></div><div class=\"c w15f hce gs1cf1\"><div class=\"t m0 x6f h8 y486 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">35</span> </div></div><div class=\"c w39f hc8 gs1cf2\"><div class=\"t m0 x11 h8 y486 ff3 fs6 fc0 sc0 ls0 ws0\">Rados\u0142aw Zimr<span class=\"_ _4\"></span>oz<span class=\"ff2\"> </span></div></div><div class=\"c w15f hc8 gs1cf3\"><div class=\"t m0 x1b h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">07.10-31.12 </div></div><div class=\"c w3a2 hc8 gs1cf4\"><div class=\"t m0 x13c h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w21c hc8 gs1cf5\"><div class=\"t m0 x5 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">35</span> </div></div><div class=\"c w15f hc8 gs1cf6\"><div class=\"t m0 x6f h8 y486 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">35</span> </div></div><div class=\"c w39f hce gs1cf7\"><div class=\"t m0 x11 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">Piotr Ziubroniew<span class=\"_ _4\"></span>icz </div></div><div class=\"c w15f hce gs1cf8\"><div class=\"t m0 x1b h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">24.11-31.12 </div></div><div class=\"c w3a2 hce gs1cf9\"><div class=\"t m0 x13c h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w21c hce gs1cfa\"><div class=\"t m0 x5 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">15</span> </div></div><div class=\"c w15f hce gs1cfb\"><div class=\"t m0 x6f h8 y486 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">15</span> </div></div><div class=\"c w39f h2b gs1cfc\"><div class=\"t m0 x11 ha5 yfa ff1d fs6 fc2 sc0 ls0 ws0\">Cz\u0142onkowie Rad<span class=\"_ _4\"></span>y Nadzorczej </div><div class=\"t m0 x11 ha5 yfb ff1d fs6 fc2 sc0 ls0 ws0\">niepe\u0142ni\u0105cy fu<span class=\"_ _4\"></span>nkcji na 31 gr<span class=\"_ _4\"></span>udnia 2022<span class=\"ff16\"> </span></div></div><div class=\"c w39f hce gs1cfd\"><div class=\"t m0 x11 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">Piotr Dytko </div></div><div class=\"c w15f hce gs1cfe\"><div class=\"t m0 x1b h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">22.06-07.10 </div></div><div class=\"c w3a2 hce gs1cff\"><div class=\"t m0 x13c h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w21c hce gs1d00\"><div class=\"t m0 x5 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">44</span> </div></div><div class=\"c w15f hce gs1d01\"><div class=\"t m0 x6f h8 y486 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">44</span> </div></div><div class=\"c w39f hc8 gs1d02\"><div class=\"t m0 x11 h8 y486 ff3 fs6 fc0 sc0 ls0 ws0\">Jaros\u0142aw Janas<span class=\"ff2\"> </span></div></div><div class=\"c w15f hc8 gs1d03\"><div class=\"t m0 x1b h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-21.06 </div></div><div class=\"c w3a2 hc8 gs1d04\"><div class=\"t m0 x13c h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w21c hc8 gs1d05\"><div class=\"t m0 x5 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">71</span> </div></div><div class=\"c w15f hc8 gs1d06\"><div class=\"t m0 x6f h8 y486 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">71</span> </div></div><div class=\"c w39f hce gs1d07\"><div class=\"t m0 x11 h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">Robert Kaleta </div></div><div class=\"c w15f hce gs1d08\"><div class=\"t m0 x1b h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-07.10 </div></div><div class=\"c w3a2 hce gs1d09\"><div class=\"t m0 x13c h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w21c hce gs1d0a\"><div class=\"t m0 x6e h8 y486 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">115</span> </div></div><div class=\"c w15f hce gs1d0b\"><div class=\"t m0 x1f h8 y486 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">115</span> </div></div><div class=\"c w39f hf6 gs1d0c\"><div class=\"t m0 x11 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\">Bartosz Piecho<span class=\"_ _4\"></span>ta </div></div><div class=\"c w15f hf6 gs1d0d\"><div class=\"t m0 x1b h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\">01.01-21.06 </div></div><div class=\"c w3a2 hf6 gs1d0e\"><div class=\"t m0 x13c h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w21c hf6 gs1d0f\"><div class=\"t m0 x5 h8 y32 ff2 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lse\">71</span> </div></div><div class=\"c w15f hf6 gs1d10\"><div class=\"t m0 x6f h8 y32 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">71</span> </div></div><div class=\"c w39f h30 gs1d11\"><div class=\"t m0 x11 h8 ye3 ff1 fs6 fc2 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w3a2 h30 gs1d12\"><div class=\"t m0 xa1 h8 ye3 ff1 fs6 fc0 sc0 ls0 ws0\"> <span class=\"lsf\">684</span> </div></div><div class=\"c w21c h30 gs1d13\"><div class=\"t m0 x2f h8 ye3 ff1 fs6 fc0 sc0 ls0 ws0\">1 374 </div></div><div class=\"c w15f h30 gs1d14\"><div class=\"t m0 x81 h8 ye3 ff1 fs6 fc0 sc0 ls0 ws0\">2 058 </div></div>od 01.01.202<span class=\"_ _4\"></span>3  do 31.12.202<span class=\"_ _4\"></span>3 od 01.01.202<span class=\"_ _4\"></span>2  do 31.12.202<span class=\"_ _4\"></span>2 Kr\u00f3tkoterminow<span class=\"_ _4\"></span>e \u015bwiadc<span class=\"_ _4\"></span>zenia p<span class=\"_ _4\"></span>racownicze cz\u0142<span class=\"_ _4\"></span>onk\u00f3w pozosta\u0142ego klucz<span class=\"_ _4\"></span>owego p<span class=\"_ _4\"></span>ersonelu kier<span class=\"_ _4\"></span>owniczego <span class=\"ff1\"> </span>(w tys. PLN) 3 141 3 496 Na <span class=\"_ _11\"> </span>podstawie <span class=\"_ _11\"> </span>definicji <span class=\"_ _11\"> </span>kluczowego <span class=\"_ _11\"> </span>personelu <span class=\"_ _11\"> </span>kierownicze<span class=\"_ _4\"></span>go <span class=\"_ _11\"> </span>zgodnie <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>M<span class=\"_ _3\"></span>SR <span class=\"_ _11\"> </span>24 <span class=\"_ _11\"> </span>oraz <span class=\"_ _11\"> </span>analizy <span class=\"_ _11\"> </span>uprawnie\u0144 <span class=\"_ _11\"> </span>i <span class=\"_ _15\"> </span>zakresu odpowiedzialn<span class=\"_ _4\"></span>o\u015bci <span class=\"_ _1d\"> </span>cz\u0142onk<span class=\"_ _4\"></span>\u00f3w <span class=\"_ _1f\"> </span>organ\u00f3w <span class=\"_ _1d\"> </span>zarz\u0105dcz<span class=\"_ _4\"></span>ych <span class=\"_ _1f\"> </span>Grupy <span class=\"_ _1f\"> </span>Kapita\u0142owej <span class=\"_ _1d\"> </span>KGHM <span class=\"_ _1d\"> </span>Polska <span class=\"_ _1f\"> </span>Mied\u017a <span class=\"_ _1f\"> </span>S.A. <span class=\"_ _1d\"> </span>wynikaj\u0105cych<span class=\"_ _4\"></span> z <span class=\"ff3\">dokument\u00f3w <span class=\"_ _3\"></span>k<span class=\"_ _4\"></span>orporacyjnych oraz <span class=\"_ _3\"></span>um\u00f3w <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>zarz\u0105dzanie, <span class=\"_ _3\"></span>za <span class=\"_ _3\"></span>pozosta\u0142y <span class=\"_ _3\"></span>klu<span class=\"_ _4\"></span>czowy <span class=\"_ _3\"></span>person<span class=\"_ _4\"></span>el <span class=\"_ _3\"></span>kierowniczy Grupy <span class=\"_ _3\"></span>Kapita\u0142owej </span>uznano cz\u0142onk<span class=\"_ _4\"></span>\u00f3w Rady Dyr<span class=\"_ _4\"></span>ektor\u00f3w KGHM I<span class=\"_ _4\"></span>NTERNATIONAL <span class=\"_ _4\"></span>LTD. ora<span class=\"_ _4\"></span>z Prezesa Za<span class=\"_ _4\"></span>rz\u0105du KGHM I<span class=\"_ _4\"></span>NTERNATIO<span class=\"_ _4\"></span>NAL LTD.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "Nota 12.10 Wynagrodzenie podmiotu badaj\u0105cego sprawozdanie finansowe i podmiot\u00f3w z nim powi\u0105zanych        w tys. PLN od 01.01.2023  do 31.12.2023 od 01.01.2022  do 31.12.2022 Razem Sp\u00f3\u0142ki grupy PricewaterhouseCoopers  5 653 5 429 Z tytu\u0142u um\u00f3w o przeprowadzenie przegl\u0105du i badania sprawozda\u0144 finansowych oraz um\u00f3w na us\u0142ugi atestacyjne, z tego: 5 554 5 330      badanie rocznych sprawozda\u0144 finansowych 4 541 4 307      us\u0142ugi atestacyjne, z tego: 1 013 1 023          przegl\u0105d sprawozda\u0144 finansowych  833  818          inne us\u0142ugi atestacyjne  180  205 Z realizacji innych um\u00f3w  99  99 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "Po\u0142\u0105czenia Sp\u00f3\u0142e<span class=\"_ _4\"></span>k: CUPRUM Zdrowi<span class=\"_ _4\"></span>e sp. z o.o. (sp\u00f3\u0142ka przejmuj\u0105ca) i Polska Grupa Uzdro<span class=\"_ _4\"></span>wisk sp\u00f3\u0142ka z o.o. (sp\u00f3\u0142ka przejmowana<span class=\"_ _4\"></span>) W  dniu <span class=\"_ _12\"> </span>4  maja  2023 <span class=\"_ _12\"> </span>r.  w  Monitorze  S\u0105<span class=\"_ _4\"></span>dowym  i <span class=\"_ _2\"> </span>Go<span class=\"_ _3\"></span>spodarcz<span class=\"_ _4\"></span>ym  zosta\u0142o  z<span class=\"_ _4\"></span>amieszczone <span class=\"_ _12\"> </span>og\u0142oszenie  \u2013<span class=\"_ _3\"></span><span class=\"ff2\">  </span>P<span class=\"_ _4\"></span>lan  Po\u0142\u0105czenia<span class=\"_ _4\"></span> uzgodniony  w  dniu  26<span class=\"_ _4\"></span>  kwietnia  2023  r.  pomi\u0119dzy  Zarz\u0105dem  sp\u00f3\u0142ki  przejmuj\u0105<span class=\"_ _4\"></span>cej,  a  Zarz\u0105dem  sp\u00f3\u0142ki  przejm<span class=\"_ _4\"></span>owanej,<span class=\"_ _4\"></span> dzia\u0142aj\u0105cymi sto<span class=\"_ _4\"></span>sownie do ar<span class=\"_ _4\"></span>t. 491<span class=\"_ _4\"></span> i nast\u0119pnych Ustaw<span class=\"_ _4\"></span>y z dnia <span class=\"_ _4\"></span>15 wrze\u015bnia <span class=\"_ _4\"></span>2020 r<span class=\"_ _4\"></span>. Kodeks sp\u00f3\u0142ek handlowy<span class=\"_ _4\"></span>ch. <span class=\"ff2\"> </span>Sp\u00f3\u0142ka <span class=\"_ _3\"></span>przejmuj\u0105ca posiada 100% <span class=\"_ _3\"></span>udzia\u0142\u00f3w <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>kapitale zak\u0142adowym sp\u00f3<span class=\"_ _3\"></span>\u0142ki przejmowanej i <span class=\"_ _3\"></span>zamiarem <span class=\"_ _3\"></span>\u0142\u0105cz\u0105cych si\u0119 <span class=\"_ _3\"></span>sp\u00f3\u0142ek jest po\u0142\u0105czenie poprzez przenies<span class=\"_ _4\"></span>ienie ca\u0142ego maj\u0105tku sp\u00f3\u0142ki przejmowanej<span class=\"ff2\"> </span>na sp\u00f3\u0142k\u0119 przejmuj\u0105c\u0105 w trybie uproszczonego<span class=\"_ _4\"></span> \u0142\u0105czenia  sp\u00f3\u0142ek,  w  nast<span class=\"_ _4\"></span>\u0119pstwie<span class=\"_ _4\"></span>  czego  sp\u00f3\u0142ka  przejmowana<span class=\"_ _4\"></span>  zostanie  rozwi\u0105<span class=\"_ _4\"></span>zana  bez  przepr<span class=\"_ _4\"></span>owadzenia  po<span class=\"_ _4\"></span>st\u0119powania likwidacyjnego, <span class=\"_ _d\"> </span>a <span class=\"_ _13\"> </span>jej <span class=\"_ _13\"> </span>maj\u0105tek <span class=\"_ _d\"> </span>przejdzie <span class=\"_ _13\"> </span>na <span class=\"_ _d\"> </span>sp\u00f3\u0142k\u0119 <span class=\"_ _13\"> </span>przejmuj\u0105c\u0105 <span class=\"_ _d\"> </span>bez <span class=\"_ _13\"> </span>podwy\u017cszania <span class=\"_ _d\"> </span>kapita\u0142u <span class=\"_ _13\"> </span>zak\u0142adow<span class=\"_ _4\"></span>ego <span class=\"_ _13\"> </span>s<span class=\"_ _3\"></span>p\u00f3\u0142ki<span class=\"_ _4\"></span> przejmuj\u0105cej.<span class=\"_ _4\"></span><span class=\"ff2\"> </span>Zasadniczym celem po\u0142\u0105czenia <span class=\"_ _3\"></span>jest uporz\u0105dkowani<span class=\"_ _4\"></span>e i <span class=\"_ _3\"></span>uproszczenie struktury grupy kapita\u0142owej <span class=\"_ _3\"></span>tworz<span class=\"_ _4\"></span>onej przez CUPRUM Zdrowie sp. z o.o. <span class=\"_ _3\"></span>wraz z popraw\u0105 efektywn<span class=\"_ _4\"></span>o\u015bci zarz\u0105dzania i budowania warto\u015bci sp\u00f3\u0142ek zale\u017cnyc<span class=\"_ _4\"></span>h. CUPRUM Zdrowie sp. z <span class=\"_ _2\"> </span>o.<span class=\"ff3\">o. <span class=\"_ _2\"> </span>pe\u0142ni <span class=\"_ _2\"> </span>funkcj\u0119 <span class=\"_ _2\"> </span>sp\u00f3\u0142ki <span class=\"_ _1\"> </span>holdingowej <span class=\"_ _2\"> </span>dla <span class=\"_ _2\"> </span>podmiot\u00f3w <span class=\"_ _1\"> </span>zale\u017cnych, <span class=\"_ _1\"> </span>w <span class=\"_ _12\"> </span>tym <span class=\"_ _2\"> </span>sp\u00f3\u0142ek <span class=\"_ _1\"> </span>uzdrowiskowych. <span class=\"_ _1\"> </span>Sp\u00f3\u0142ka <span class=\"_ _2\"> </span>Przejmuj\u0105ca </span>skupia ko<span class=\"_ _3\"></span>mpeten<span class=\"_ _4\"></span>cje <span class=\"_ _3\"></span>finansow<span class=\"_ _4\"></span>e <span class=\"_ _3\"></span>i ko<span class=\"_ _3\"></span>ntroling<span class=\"_ _4\"></span>owe <span class=\"_ _3\"></span>oraz nadzoru <span class=\"_ _3\"></span>w\u0142a\u015bcicielski<span class=\"_ _4\"></span>ego. <span class=\"_ _3\"></span>Polska Grupa <span class=\"_ _3\"></span>Uzdrowisk <span class=\"_ _3\"></span>sp. <span class=\"_ _3\"></span>z o.o<span class=\"_ _3\"></span>. stanowi centrum <span class=\"_ _15\"> </span>us\u0142ug <span class=\"_ _14\"> </span>wsp\u00f3lnych,<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>na <span class=\"_ _15\"> </span>rzecz <span class=\"_ _14\"> </span>uzdrowiskowych <span class=\"_ _15\"> </span>sp\u00f3\u0142ek <span class=\"_ _15\"> </span>zale\u017cnych <span class=\"_ _15\"> </span>od <span class=\"_ _14\"> </span>CUPRUM <span class=\"_ _15\"> </span>Zdrowie <span class=\"_ _14\"> </span>sp. <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>o.o. <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>skupia kompetencje w zakresie zarz\u0105<span class=\"_ _4\"></span>dzania i optymalizacji proces\u00f3w zakupow<span class=\"_ _4\"></span>ych, projekt\u00f3w inwesty<span class=\"_ _4\"></span>cyjnych, koordynacji dzia<span class=\"_ _4\"></span>\u0142a\u0144 marketingowych <span class=\"_ _4\"></span>i komunika<span class=\"_ _4\"></span>cyjnych oraz,<span class=\"_ _4\"></span> w ogranicz<span class=\"_ _4\"></span>onym zakresie, w obszarz<span class=\"_ _4\"></span>e prawnym. W dniu <span class=\"_ _3\"></span>28 czerwca 2023 <span class=\"_ _3\"></span>r. Zarz\u0105d <span class=\"_ _3\"></span>KGHM Polska <span class=\"_ _3\"></span>Mied\u017a S.A. podj\u0105\u0142 uchwa\u0142\u0119 <span class=\"_ _3\"></span>w sprawie po<span class=\"_ _3\"></span>\u0142\u0105czenia sp\u00f3\u0142ki CUPRUM Zdrowie sp.  z  o<span class=\"_ _4\"></span>.o.  ze <span class=\"_ _2\"> </span>sp\u00f3\u0142k\u0105  Polska <span class=\"_ _12\"> </span>Grupa <span class=\"_ _12\"> </span>Uzdrowisk <span class=\"_ _2\"> </span>sp.  z  o.o. <span class=\"_ _2\"> </span>o<span class=\"_ _3\"></span>raz <span class=\"_ _2\"> </span>zatwierdzenia  z<span class=\"_ _4\"></span>miany <span class=\"_ _12\"> </span>Umowy  s<span class=\"_ _4\"></span>p\u00f3\u0142ki  CUP<span class=\"_ _4\"></span>RUM  Z<span class=\"_ _4\"></span>drowie<span class=\"_ _4\"></span> sp. z o.o. W <span class=\"ff3\">dniu <span class=\"_ _4\"></span>14 lipca 20<span class=\"_ _4\"></span>23 r. Zgromadzen<span class=\"_ _4\"></span>ia Wsp<span class=\"_ _4\"></span>\u00f3lnik\u00f3w \u0142\u0105cz\u0105<span class=\"_ _4\"></span>cych si\u0119 sp\u00f3\u0142<span class=\"_ _4\"></span>ek wyrazi\u0142y zg<span class=\"_ _4\"></span>od\u0119 na<span class=\"ff2\"> </span>po\u0142\u0105czenie. <span class=\"ff2\"> </span></span>W dniu 1 <span class=\"ff3\">sierpnia<span class=\"_ _4\"></span> 2023 <span class=\"_ _4\"></span>r. powy\u017csze po<span class=\"_ _4\"></span>\u0142\u0105czenie zosta\u0142<span class=\"_ _4\"></span>o zarejestr<span class=\"_ _4\"></span>owane w Kr<span class=\"_ _4\"></span>ajowym Rejes<span class=\"_ _4\"></span>trze S\u0105dowym<span class=\"_ _4\"></span>. <span class=\"ff2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "<div class=\"c w2 h0 gs1e2e\"><div class=\"t m0 x5 h18 y8fc ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h5 y124e ff1 fs3 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y124f ff1 fs6 fc2 sc0 ls0 ws0\">Nota 12.12 <span class=\"ff4\">Zdar<span class=\"_ _4\"></span>zenia po d<span class=\"_ _4\"></span>niu ko\u0144cz\u0105cy<span class=\"_ _4\"></span>m okres spr<span class=\"_ _4\"></span>awozdawczy<span class=\"ff1\"> </span></span></div><div class=\"t m0 x5 h8 yb08 ff4 fs6 fc2 sc0 ls0 ws0\">Zwo\u0142anie Nad<span class=\"_ _4\"></span>zwyczajnego W<span class=\"_ _4\"></span>alnego Zgr<span class=\"_ _4\"></span>omadzenia<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 y62c ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _3\"></span>dniu <span class=\"_ _3\"></span>8 <span class=\"_ _3\"></span>stycznia <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>r. <span class=\"_ _3\"></span>Zarz\u0105d <span class=\"_ _3\"></span>Je<span class=\"_ _3\"></span>dnostki Do<span class=\"_ _3\"></span>minu<span class=\"_ _4\"></span>j\u0105cej <span class=\"_ _3\"></span>og\u0142osi\u0142 <span class=\"_ _3\"></span>zwo\u0142anie <span class=\"_ _3\"></span>Nadzwyczajne<span class=\"_ _4\"></span>go <span class=\"_ _3\"></span>Walnego <span class=\"_ _3\"></span>Zgromadzen<span class=\"_ _4\"></span>ia <span class=\"_ _3\"></span>KGHM </div><div class=\"t m0 x5 h8 y1380 ff3 fs6 fc0 sc0 ls0 ws0\">Polska <span class=\"_ _c\"> </span>Mied\u017a <span class=\"_ _14\"> </span>S.A., <span class=\"_ _c\"> </span>na <span class=\"_ _c\"> </span>dzie\u0144 <span class=\"_ _c\"> </span>13 <span class=\"_ _c\"> </span>lutego <span class=\"_ _c\"> </span>2024 <span class=\"_ _c\"> </span>r., <span class=\"_ _14\"> </span>w<span class=\"_ _3\"></span> <span class=\"_ _14\"> </span>siedzibie <span class=\"_ _c\"> </span>Jednostki <span class=\"_ _c\"> </span>Dominuj\u0105cej <span class=\"_ _14\"> </span>w <span class=\"_ _c\"> </span>Lubinie <span class=\"_ _c\"> </span>przy <span class=\"_ _c\"> </span>ulicy <span class=\"_ _c\"> </span>Marii <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y1381 ff3 fs6 fc0 sc0 ls0 ws0\">Sk\u0142odowskiej<span class=\"ff2\">-Curi<span class=\"_ _4\"></span>e<span class=\"ff1 fc2\"> </span><span class=\"lse\">48.</span> </span></div><div class=\"t m0 x5 h8 y1382 ff1 fs6 fc2 sc0 ls0 ws0\">Rezygnacja <span class=\"ff4\">Cz\u0142<span class=\"_ _4\"></span>onka Zarz\u0105du Je<span class=\"_ _4\"></span>dnostki Domi<span class=\"_ _4\"></span>nuj\u0105cej<span class=\"ff1\"> </span></span></div><div class=\"t m0 x5 h8 yb1 ff2 fs6 fc0 sc0 ls1e ws0\">W <span class=\"ls0\">dniu 9 stycznia 2024 r. Pan Mare<span class=\"ff3\">k \u015awid</span>e<span class=\"ls16\">r </span><span class=\"ff3\">z\u0142o\u017cy\u0142</span> rezygnacj<span class=\"ff3\">\u0119</span> <span class=\"ff3\">z pe\u0142nienia funkcji Wicepr<span class=\"_ _4\"></span>ezesa Zarz\u0105<span class=\"_ _4\"></span>du ds. Produkcji KGHM </span></span></div><div class=\"t m0 x5 h8 yb2 ff3 fs6 fc0 sc0 ls0 ws0\">Polska Mied\u017a S.A., <span class=\"_ _4\"></span>a tym samym <span class=\"_ _6\"></span>z cz\u0142onkostwa w Zarz\u0105dzie KGH<span class=\"_ _4\"></span>M Polska <span class=\"_ _4\"></span>Mied\u017a<span class=\"ff2\"> S.A., z dniem 9<span class=\"_ _4\"></span> stycznia 20<span class=\"_ _4\"></span>24 r. </span></div><div class=\"t m0 x5 h8 y1383 ff1 fs6 fc2 sc0 ls0 ws0\">Zawarcie um<span class=\"_ _4\"></span>owy <span class=\"ff4\">z Prysmian S.<span class=\"_ _4\"></span>p.A. na sp<span class=\"_ _4\"></span>rzeda\u017c walc\u00f3w<span class=\"_ _4\"></span>ki mied<span class=\"_ _4\"></span>zianej<span class=\"ff1\"> </span></span></div><div class=\"t m0 x5 h8 y1384 ff2 fs6 fc0 sc0 ls0 ws0\">W  dn<span class=\"_ _4\"></span>iu  1<span class=\"_ _4\"></span>1 <span class=\"_ _12\"> </span>stycznia <span class=\"_ _12\"> </span>2024 <span class=\"_ _2\"> </span>r.  <span class=\"ff3\">Jednostka <span class=\"_ _2\"> </span>Dominuj\u0105ca  </span>podpisa<span class=\"ff3 ls82\">\u0142a<span class=\"_ _4\"></span><span class=\"ff2 ls0\"> <span class=\"_ _2\"> </span>wieloletni<span class=\"ff3\">\u0105</span>  um<span class=\"_ _4\"></span>ow<span class=\"ff3\">\u0119</span>  <span class=\"ff3\">sprz<span class=\"_ _4\"></span>eda\u017cy <span class=\"_ _2\"> </span>z  jednym <span class=\"_ _2\"> </span>z  najwi\u0119kszych<span class=\"_ _4\"></span> </span></span></span></div><div class=\"t m0 x5 h8 y1385 ff3 fs6 fc0 sc0 ls0 ws0\">odbiorc\u00f3w <span class=\"_ _3\"></span>walc\u00f3wki <span class=\"_ _f\"></span>miedzianej <span class=\"_ _3\"></span>\u2013<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>Grup\u0105 <span class=\"_ _f\"></span>Prysmian <span class=\"_ _f\"></span>S.p.A. <span class=\"_ _f\"></span>Minimalna <span class=\"_ _3\"></span>warto\u015b\u0107 <span class=\"_ _f\"></span>kontraktu <span class=\"_ _f\"></span>szacowana <span class=\"_ _3\"></span>jest <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>1,73 <span class=\"_ _f\"></span>mld <span class=\"_ _f\"></span>USD </div><div class=\"t m0 x5 h8 y1386 ff3 fs6 fc0 sc0 ls0 ws0\">(6,88  mld  PLN),  natomiast  maksyma<span class=\"_ _4\"></span>lna  na  2,46  mld  USD  (9,77  mld  PLN).  Umowa  stanowi  k<span class=\"_ _4\"></span>ontynuacj<span class=\"_ _4\"></span>\u0119  wieloletniej </div><div class=\"t m0 x5 h8 y1387 ff3 fs6 fc0 sc0 ls0 ws0\">wsp\u00f3\u0142pracy z Grup\u0105<span class=\"_ _4\"></span> Prysmian.<span class=\"_ _4\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y1388 ff1 fs6 fc2 sc0 ls0 ws0\">Zawarcie um<span class=\"_ _4\"></span>owy oraz ane<span class=\"_ _4\"></span>ksu do um<span class=\"_ _4\"></span>owy o udziel<span class=\"_ _4\"></span>anie gwaranc<span class=\"_ _4\"></span>ji  </div><div class=\"t m0 x5 h8 y1389 ff3 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _11\"> </span>dniu <span class=\"_ _10\"> </span>11 <span class=\"_ _11\"> </span>stycznia <span class=\"_ _11\"> </span>2024 <span class=\"_ _10\"> </span>r. <span class=\"_ _11\"> </span>Jednostka <span class=\"_ _11\"> </span>Dominuj\u0105ca <span class=\"_ _10\"> </span>zawar\u0142a <span class=\"_ _11\"> </span>z <span class=\"_ _10\"> </span>bankiem <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>siedzib\u0105 <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>Warszawie <span class=\"_ _10\"> </span>aneks <span class=\"_ _11\"> </span>do <span class=\"_ _11\"> </span>umowy </div><div class=\"t m0 x5 h8 y138a ff2 fs6 fc0 sc0 ls0 ws0\">o udzielanie gwarancji <span class=\"_ _3\"></span>w <span class=\"ff3\">rama<span class=\"_ _4\"></span>ch <span class=\"_ _3\"></span>dost\u0119pnej linii <span class=\"_ _3\"></span>zwi\u0119kszaj\u0105cy warto\u015b\u0107 <span class=\"_ _3\"></span>umowy z <span class=\"_ _3\"></span>500 mln <span class=\"_ _3\"></span>PLN <span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>700<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>mln PLN <span class=\"_ _3\"></span>oraz <span class=\"_ _3\"></span>w dniu </span></div><div class=\"t m0 x5 h8 y138b ff3 fs6 fc0 sc0 ls0 ws0\">7 lutego 2024<span class=\"_ _4\"></span> r. zawar<span class=\"_ _4\"></span>\u0142a umow\u0119 o udz<span class=\"_ _4\"></span>ielanie gwarancj<span class=\"_ _4\"></span>i w ra<span class=\"_ _4\"></span>mach linii do kwo<span class=\"_ _4\"></span>ty 50 mln US<span class=\"_ _4\"></span>D (202 m<span class=\"_ _4\"></span>ln PLN<span class=\"ff2 ls10\">).<span class=\"ls0\"> </span></span></div><div class=\"t m0 x5 h8 y138c ff1 fs6 fc2 sc0 ls0 ws0\">Zgoda na zaw<span class=\"_ _4\"></span>arcie umowy kr<span class=\"_ _4\"></span>edyt<span class=\"_ _4\"></span>owej </div><div class=\"t m0 x5 h8 y138d ff2 fs6 fc0 sc0 ls1e ws0\">W <span class=\"_ _14\"> </span><span class=\"ls0\">dniu <span class=\"_ _15\"> </span>7 <span class=\"_ _14\"> </span>lutego <span class=\"_ _15\"> </span>2024 <span class=\"_ _14\"> </span>r. <span class=\"_ _14\"> </span><span class=\"ff3\">Zarz\u0105d <span class=\"_ _15\"> </span>Sp\u00f3\u0142ki <span class=\"_ _14\"> </span>wyda\u0142 <span class=\"_ _15\"> </span>zgod\u0119 <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span></span>zawarcie <span class=\"_ _14\"> </span>z <span class=\"_ _15\"> </span>Bankiem <span class=\"_ _14\"> </span>Gospodars<span class=\"_ _4\"></span>twa <span class=\"_ _15\"> </span>Krajowego <span class=\"_ _14\"> </span>umowy </span></div><div class=\"t m0 x5 h8 y138e ff2 fs6 fc0 sc0 ls0 ws0\">n<span class=\"ff3\">iezabezpiecz<span class=\"_ _4\"></span>onego <span class=\"_ _0\"></span>kredytu <span class=\"_ _f\"></span>obrotowego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kwocie <span class=\"_ _f\"></span>450 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>finansowania <span class=\"_ _f\"></span>do <span class=\"_ _0\"> </span>60 <span class=\"_ _0\"></span>miesi\u0119cy, <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>mo\u017cliwo\u015bci\u0105<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x5 h8 y138f ff3 fs6 fc0 sc0 ls0 ws0\">wyd\u0142u\u017cenia o kolejne 24 miesi\u0105ce<span class=\"ff2 lsd\">. </span>W o<span class=\"_ _3\"></span>kresie udost\u0119pn<span class=\"_ _4\"></span>ienia kredytu tj. 36 miesi\u0119cy od <span class=\"_ _3\"></span>daty podpi<span class=\"_ _4\"></span>sa<span class=\"ff2\">nia <span class=\"_ _3\"></span>Umowy, kredyt ma </span></div><div class=\"t m0 x5 h8 y1390 ff3 fs6 fc0 sc0 ls0 ws0\">form\u0119 odnawialnej <span class=\"_ _3\"></span>linii kredytowej (ka\u017cda <span class=\"_ _3\"></span>sp\u0142ata odnawia przyznany limit <span class=\"_ _3\"></span>kredytowy) oraz <span class=\"_ _3\"></span>pocz<span class=\"_ _4\"></span>\u0105wszy o<span class=\"_ _3\"></span>d pierwszego dnia </div><div class=\"t m0 x5 h8 y1391 ff3 fs6 fc0 sc0 ls0 ws0\">po <span class=\"_ _3\"></span>dniu <span class=\"_ _3\"></span>przypadaj\u0105cym 36 <span class=\"_ _3\"></span>miesi\u0119cy <span class=\"_ _3\"></span>od <span class=\"_ _3\"></span>dnia <span class=\"_ _3\"></span>podpisania <span class=\"_ _3\"></span>Umowy, kredyt <span class=\"_ _3\"></span>zostanie <span class=\"_ _3\"></span>przekszta\u0142cony w <span class=\"_ _3\"></span>kredyt <span class=\"_ _3\"></span>nieodnawialny, </div><div class=\"t m0 x5 h8 y1392 ff2 fs6 fc0 sc0 ls26 ws0\">sp<span class=\"ff3 ls0\">\u0142acany  w <span class=\"_ _11\"> </span>czterech <span class=\"_ _19\"> </span>r\u00f3wnych <span class=\"_ _10\"> </span>p\u00f3\u0142rocznych <span class=\"_ _19\"> </span>ratach <span class=\"_ _10\"> </span>kapita\u0142owych <span class=\"_ _19\"> </span>(c<span class=\"_ _3\"></span>hyba  \u017ce <span class=\"_ _11\"> </span>nast\u0105pi  jego <span class=\"_ _10\"> </span>przed\u0142u\u017cenie <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>warunkach </span></div><div class=\"t m0 x5 h8 y1393 ff3 fs6 fc0 sc0 ls0 ws0\">opisanych  poni\u017cej).  Ka\u017cda <span class=\"_ _10\"> </span>sp\u0142ata  raty <span class=\"_ _10\"> </span>kapita\u0142owej  b\u0119dzie <span class=\"_ _10\"> </span>pomniejsza\u0142a  kwot\u0119  kredytu <span class=\"_ _10\"> </span>a\u017c  do <span class=\"_ _10\"> </span>jego <span class=\"_ _10\"> </span>ca\u0142kowit<span class=\"_ _4\"></span>ej <span class=\"_ _19\"> </span>sp\u0142aty.<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y1394 ff2 fs6 fc0 sc0 ls0 ws0\">Dodatkowo kred<span class=\"_ _4\"></span>yt posiada 2<span class=\"_ _4\"></span> opcje pr<span class=\"ff3\">zed\u0142u\u017c<span class=\"_ _4\"></span>enia okresu ud<span class=\"_ _4\"></span>ost\u0119pnienia <span class=\"_ _4\"></span>w formie o<span class=\"_ _4\"></span>dnawialnej linii <span class=\"_ _4\"></span>kredytow<span class=\"_ _4\"></span>ej:<span class=\"ff2\"> </span></span></div><div class=\"t m0 x12 h8 y1395 ff2 fs6 fc0 sc0 ls0 ws0\">- <span class=\"_ _1b\"> </span>1-<span class=\"ff3\">sza opcja przed\u0142u\u017ce<span class=\"_ _4\"></span>nia o kolejn<span class=\"_ _4\"></span>e 24 miesi\u0105c<span class=\"_ _4\"></span>e sk\u0142adana na <span class=\"_ _4\"></span>wniosek Sp<span class=\"_ _4\"></span>\u00f3\u0142ki po up\u0142ywi<span class=\"_ _4\"></span>e 30 m<span class=\"_ _4\"></span>iesi\u0119cy,<span class=\"ff2\"> </span></span></div><div class=\"t m0 x12 h8 y6ca ff2 fs6 fc0 sc0 ls0 ws0\">- <span class=\"_ _1b\"> </span>2-<span class=\"ff3\">ga opcja przed\u0142u\u017c<span class=\"_ _4\"></span>enia o kol<span class=\"_ _4\"></span>ejne 24 m<span class=\"_ _4\"></span>iesi\u0105ce sk\u0142adana na<span class=\"_ _4\"></span> wnios<span class=\"_ _4\"></span>ek Sp\u00f3\u0142ki po up<span class=\"_ _4\"></span>\u0142ywie<span class=\"ff2\"> </span>54 miesi\u0119cy.<span class=\"ff2\"> </span></span></div><div class=\"t m0 x5 h8 y1396 ff3 fs6 fc0 sc0 ls0 ws0\">Zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>zapisami <span class=\"_ _2\"> </span>Umowy <span class=\"_ _2\"> </span>kredyt <span class=\"_ _1\"> </span>mo\u017ce <span class=\"_ _2\"> </span>by\u0107 <span class=\"_ _2\"> </span>wykorzystywany <span class=\"_ _0\"></span>w <span class=\"_ _2\"> </span>walucie <span class=\"_ _2\"> </span>USD. <span class=\"_ _2\"> </span>\u015arodki <span class=\"_ _1\"> </span>finansowe <span class=\"_ _1\"> </span>po<span class=\"_ _3\"></span>zyska<span class=\"_ _4\"></span>ne <span class=\"_ _2\"> </span>z <span class=\"_ _1\"> </span>kredytu </div><div class=\"t m0 x5 h8 y131b ff3 fs6 fc0 sc0 ls0 ws0\">zostan\u0105 <span class=\"_ _10\"> </span>przeznacz<span class=\"_ _4\"></span>one <span class=\"_ _10\"> </span>na <span class=\"_ _10\"> </span>sfinansowanie <span class=\"_ _19\"> </span>og\u00f3<span class=\"_ _3\"></span>lnych  cel\u00f3w <span class=\"_ _10\"> </span>korporacyjnych.  Oprocentowanie  kredytu <span class=\"_ _10\"> </span>zosta\u0142o <span class=\"_ _10\"> </span>ustalone </div><div class=\"t m0 x5 h8 y1397 ff2 fs6 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">oparciu <span class=\"_ _14\"> </span>o <span class=\"_ _14\"> </span>stawk\u0119 <span class=\"_ _14\"> </span>bazow\u0105 <span class=\"_ _14\"> </span>SOFR <span class=\"_ _14\"> </span>powi\u0119kszon\u0105<span class=\"_ _4\"></span> <span class=\"_ _14\"> </span>o <span class=\"_ _14\"> </span>mar\u017c\u0119 <span class=\"_ _14\"> </span>uzale\u017cnion\u0105 <span class=\"_ _14\"> </span>od <span class=\"_ _14\"> </span>poziomu <span class=\"_ _14\"> </span>wska\u017anika <span class=\"_ _15\"> </span>finansowego <span class=\"_ _14\"> </span>d\u0142ug </span></div><div class=\"t m0 x5 h8 y1398 ff3 fs6 fc0 sc0 ls0 ws0\">netto/EBITDA. <span class=\"_ _10\"> </span>Pozosta\u0142e <span class=\"_ _11\"> </span>warunki <span class=\"_ _11\"> </span>kredytowania<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _11\"> </span>zgodne <span class=\"_ _11\"> </span>ze <span class=\"_ _11\"> </span>standardowymi <span class=\"_ _10\"> </span>warunkami <span class=\"_ _11\"> </span>dla <span class=\"_ _11\"> </span>tego <span class=\"_ _11\"> </span>typu <span class=\"_ _11\"> </span>transakcji.<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y6cd ff3 fs6 fc0 sc0 ls0 ws0\">Niniejsza <span class=\"_ _14\"> </span>Umowa <span class=\"_ _15\"> </span>zast\u0119puje <span class=\"_ _14\"> </span>umow\u0119 <span class=\"_ _14\"> </span>kredytow\u0105 <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>Bankiem <span class=\"_ _15\"> </span>Gospodarstwa <span class=\"_ _15\"> </span>K<span class=\"_ _3\"></span><span class=\"ff2\">rajowego <span class=\"_ _14\"> </span>z <span class=\"_ _14\"> </span>2019 <span class=\"_ _14\"> </span>r.</span>, <span class=\"_ _14\"> </span>o <span class=\"_ _14\"> </span>kt\u00f3rej <span class=\"_ _14\"> </span>Sp\u00f3\u0142ka </div><div class=\"t m0 x5 h8 y144 ff3 fs6 fc0 sc0 ls0 ws0\">informowa\u0142a <span class=\"_ _3\"></span>komunika<span class=\"_ _4\"></span>tem <span class=\"_ _3\"></span>nr <span class=\"_ _3\"></span>7/2019 <span class=\"_ _3\"></span>z <span class=\"_ _3\"></span>dnia <span class=\"_ _3\"></span>25 <span class=\"_ _f\"></span>lutego <span class=\"_ _3\"></span>2019 <span class=\"_ _3\"></span>r.<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>Podpisanie <span class=\"_ _3\"></span>umowy <span class=\"_ _3\"></span>kredytowej <span class=\"_ _3\"></span>nast\u0105pi\u0142o <span class=\"_ _3\"></span>w <span class=\"_ _3\"></span>dniu <span class=\"_ _3\"></span>23 <span class=\"_ _3\"></span>lutego </div><div class=\"t m0 x5 h8 y1101 ff2 fs6 fc0 sc0 ls0 ws0\">2024 r. </div><div class=\"t m0 x5 h8 y84c ff4 fs6 fc2 sc0 ls0 ws0\">Udzielenie po<span class=\"_ _4\"></span>\u017cyczki KGHM I<span class=\"_ _4\"></span>NTERNATIONA<span class=\"_ _4\"></span>L LTD.<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 y1399 ff2 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _f\"></span>dniu <span class=\"_ _3\"></span>12 <span class=\"_ _f\"></span>lutego <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>Jednostka <span class=\"_ _f\"></span><span class=\"ff3\">Dominuj\u0105ca <span class=\"_ _f\"></span>udzieli\u0142a <span class=\"_ _3\"></span>po\u017cyczk\u0119</span> <span class=\"_ _f\"></span><span class=\"ff3\">KGHM <span class=\"_ _f\"></span>INTERNATIO<span class=\"_ _4\"></span>NAL <span class=\"_ _3\"></span>LTD. <span class=\"_ _f\"></span>na <span class=\"_ _f\"></span>kwot\u0119 <span class=\"_ _f\"></span>30,6 <span class=\"_ _3\"></span>mln <span class=\"_ _f\"></span>USD </span></div><div class=\"t m0 x5 h8 y139a ff3 fs6 fc0 sc0 ls0 ws0\">(122,9 m<span class=\"_ _4\"></span>ln PLN) z prz<span class=\"_ _4\"></span>eznaczeniem na<span class=\"_ _4\"></span> sfinansowanie za<span class=\"_ _4\"></span>kup\u00f3w ma<span class=\"_ _4\"></span>szyn g\u00f3rniczych <span class=\"_ _4\"></span>w kopalni <span class=\"_ _4\"></span>Robinson<span class=\"ff2\">. </span></div><div class=\"t m0 x5 h8 y139b ff4 fs6 fc2 sc0 ls0 ws0\">Zawarcie um<span class=\"_ _4\"></span>\u00f3w o \u015bwiadcze<span class=\"_ _4\"></span>nie us\u0142ug <span class=\"_ _4\"></span>faktoringu d<span class=\"_ _4\"></span>\u0142u\u017cnego<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 y139c ff2 fs6 fc0 sc0 ls0 ws0\">W <span class=\"_ _f\"></span>dniu <span class=\"_ _3\"></span>12 <span class=\"_ _f\"></span>luteg<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>2024 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span>oraz <span class=\"_ _f\"></span>1<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>marca <span class=\"_ _f\"></span>2024 <span class=\"_ _f\"></span>r. <span class=\"_ _f\"></span><span class=\"ff3\">KGHM <span class=\"_ _f\"></span>Polska <span class=\"_ _f\"></span>Mied\u017a <span class=\"_ _f\"></span>S.A.</span> <span class=\"_ _f\"></span><span class=\"ff3\">zawar\u0142a <span class=\"_ _f\"></span>umowy <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>\u015bwiadczenie <span class=\"_ _3\"></span>us\u0142<span class=\"_ _3\"></span>ug <span class=\"_ _3\"></span>faktoringu</span> </div><div class=\"t m0 x5 h8 y5cd ff3 fs6 fc0 sc0 ls0 ws0\">d\u0142u\u017cnego <span class=\"_ _f\"></span>z <span class=\"_ _f\"></span>dwoma <span class=\"_ _f\"></span>instytucjami <span class=\"_ _3\"></span>finansowymi, <span class=\"_ _f\"></span>z <span class=\"_ _0\"></span>\u0142\u0105cznym <span class=\"_ _3\"></span>dost\u0119pnym <span class=\"_ _f\"></span>limitem <span class=\"_ _f\"></span>w <span class=\"_ _f\"></span>kwocie <span class=\"_ _f\"></span>600 <span class=\"_ _f\"></span>mln <span class=\"_ _f\"></span>PLN<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>Docelowo <span class=\"_ _f\"></span>limit <span class=\"_ _f\"></span>ten </div><div class=\"t m0 x5 h8 y139d ff2 fs6 fc0 sc0 ls0 ws0\">wyniesie 1 mld P<span class=\"_ _4\"></span>LN. </div><div class=\"t m0 x5 h8 y981 ff1 fs6 fc2 sc0 ls0 ws0\">Zmiana <span class=\"ls54\">w </span><span class=\"ff4\">sk\u0142ad</span>zie <span class=\"ff4\">R<span class=\"_ _4\"></span>ady Nadzo<span class=\"_ _4\"></span>rczej Jednost<span class=\"_ _4\"></span>ki Dominuj\u0105c<span class=\"_ _4\"></span>ej<span class=\"ff1\"> </span></span></div><div class=\"t m0 x5 h8 y139e ff2 fs6 fc4 sc0 ls1e ws0\">W <span class=\"_ _2\"> </span><span class=\"ls1c\">dni<span class=\"ls0\">u  13 <span class=\"_ _2\"> </span>lutego <span class=\"_ _2\"> </span>2024 <span class=\"_ _2\"> </span>r.  <span class=\"ff3\">Nadz<span class=\"_ _4\"></span>wyczajne <span class=\"_ _2\"> </span>Walne <span class=\"_ _2\"> </span>Zgromadzenie <span class=\"_ _2\"> </span>KGHM <span class=\"_ _12\"> </span>Polska <span class=\"_ _1\"> </span>M<span class=\"_ _3\"></span>ied\u017a <span class=\"_ _2\"> </span>S.A. <span class=\"_ _2\"> </span>odwo\u0142a\u0142o <span class=\"_ _12\"> </span>nast\u0119pu<span class=\"_ _4\"></span>j\u0105ce <span class=\"_ _2\"> </span>osoby </span></span></span></div><div class=\"t m0 x5 h8 y139f ff2 fs6 fc4 sc0 ls24 ws0\">ze<span class=\"ls0\"> <span class=\"ff3\">sk\u0142adu Rady Nadz<span class=\"_ _4\"></span>orczej Jedno<span class=\"_ _4\"></span>stki Dominuj\u0105c<span class=\"_ _4\"></span>ej<span class=\"ff2\">: </span></span></span></div><div class=\"t m0 xb h53 y94f ff3 fs6 fc4 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _3b\"> </span><span class=\"ff2\">Andrzeja Kisiel<span class=\"_ _4\"></span>ewicz<span class=\"ls22\">a,</span> </span></span></div><div class=\"t m0 xb h53 y82c ff3 fs6 fc4 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _3b\"> </span><span class=\"ff2\">Katarzyn</span></span>\u0119<span class=\"ff2\"> Krup</span><span class=\"ls1a\">\u0119,<span class=\"_ _4\"></span><span class=\"ff2 ls0\"> </span></span></div><div class=\"t m0 xb h53 y72b ff3 fs6 fc4 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _3b\"> </span><span class=\"ff2\">Agnieszk</span></span>\u0119<span class=\"ff2\"> Winnik </span>\u2013<span class=\"ff2\"> <span class=\"ls17\">Ka</span>l<span class=\"_ _4\"></span>emb<span class=\"ff3 ls1a\">\u0119,<span class=\"_ _4\"></span><span class=\"ff2 ls0\"> </span></span></span></div><div class=\"t m0 xb h53 y61f ff3 fs6 fc4 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _3b\"> </span><span class=\"ff2\">Mar<span class=\"ls32\">ka</span> Wojtkowa, </span></span></div><div class=\"t m0 xb h53 yfb8 ff3 fs6 fc4 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _3b\"> </span><span class=\"ff2\">Wojciecha Zarzycki<span class=\"_ _4\"></span>ego, </span></span></div><div class=\"t m0 xb h53 y953 ff3 fs6 fc4 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _3b\"> </span></span>Rados\u0142aw<span class=\"ff2\">a Zimr<span class=\"_ _4\"></span>oz<span class=\"ls22\">a,</span> </span></div><div class=\"t m0 xb h53 y13a0 ff3 fs6 fc4 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _3b\"> </span><span class=\"ff2\">Piotra Ziubroniewi<span class=\"_ _4\"></span>cza </span></span></div><div class=\"t m0 x5 h8 y13a1 ff3 fs6 fc4 sc0 ls0 ws0\">oraz powo\u0142a\u0142o nas<span class=\"_ _4\"></span>t\u0119puj\u0105c<span class=\"_ _4\"></span>e osoby w sk\u0142ad <span class=\"_ _4\"></span>Rady Nadz<span class=\"_ _4\"></span>orczej KGHM P<span class=\"_ _4\"></span>olska Mied\u017a<span class=\"_ _4\"></span> S.A.:<span class=\"ff2\"> </span></div><div class=\"t m0 xb h53 y13a2 ff3 fs6 fc4 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _3b\"> </span><span class=\"ff2\">Zbigniewa Br<span class=\"_ _4\"></span>yj<span class=\"ff3 ls1a\">\u0119,</span> </span></span></div><div class=\"t m0 xb h53 y71e ff3 fs6 fc4 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _3b\"> </span><span class=\"ff2\">Aleksand<span class=\"ls16\">ra</span> </span></span>Cie\u015bli\u0144ski<span class=\"ff2\">e<span class=\"_ _4\"></span>go, </span></div><div class=\"t m0 xb h53 y13a3 ff3 fs6 fc4 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _3b\"> </span></span>Zbys\u0142aw<span class=\"ff2\">a Dobr<span class=\"_ _4\"></span>owolskiego,<span class=\"_ _4\"></span> </span></div><div class=\"t m0 xb h53 y13a4 ff3 fs6 fc4 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _3b\"> </span><span class=\"ff2\">Dominika Janusz<span class=\"_ _4\"></span>ewskiego, </span></span></div><div class=\"t m0 xb h53 y13a5 ff3 fs6 fc4 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _3b\"> </span><span class=\"ff2\">Tadeusza Kocow<span class=\"_ _4\"></span>skiego, </span></span></div><div class=\"t m0 xb h53 y13a6 ff3 fs6 fc4 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _3b\"> </span><span class=\"ff2\">Mariana Nog</span></span><span class=\"ls1a\">\u0119,<span class=\"_ _4\"></span><span class=\"ff2 ls0\"> </span></span></div><div class=\"t m0 xb h53 y13a7 ff3 fs6 fc4 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _3b\"> </span><span class=\"ff2\">Piotra Prugar<span class=\"ls22\">a.</span> </span></span></div></div><div class=\"c w2 h0 gs1e30\"><div class=\"t m0 x5 h18 y8fc ff7 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h8 y10e2 ff1 fs6 fc2 sc0 ls0 ws0\">Zmiana <span class=\"ls54\">w </span><span class=\"ff4\">sk\u0142ad</span>zie <span class=\"ff4\">Z<span class=\"_ _4\"></span>arz\u0105du Jednostki <span class=\"_ _4\"></span>Dominuj\u0105cej<span class=\"_ _4\"></span><span class=\"ff1\"> </span></span></div><div class=\"t m0 x5 h8 y106d ff2 fs6 fc4 sc0 ls0 ws0\">W dniu <span class=\"_ _3\"></span>13 lutego 2024 r. <span class=\"_ _3\"></span><span class=\"ff3\">Rada Nadzorcza Sp\u00f3\u0142ki <span class=\"_ _3\"></span>podj\u0119\u0142a uchwa\u0142y<span class=\"_ _4\"></span> o <span class=\"_ _3\"></span>odwo\u0142aniu ze sk\u0142adu <span class=\"_ _3\"></span>Zarz<span class=\"_ _4\"></span>\u0105du KGHM <span class=\"_ _3\"></span>Polska Mied\u017a S.A. </span></div><div class=\"t m0 x5 h8 y374 ff3 fs6 fc4 sc0 ls0 ws0\">XI kadencji nast<span class=\"_ _4\"></span>\u0119puj\u0105cych <span class=\"_ _4\"></span>os\u00f3b:<span class=\"ff2\"> </span></div><div class=\"t m0 xb h53 yf4 ff3 fs6 fc4 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _3b\"> </span></span>Tomasza Zdziko<span class=\"_ _4\"></span>ta, Prezesa Z<span class=\"_ _4\"></span>arz\u0105du KGH<span class=\"_ _4\"></span>M Polska Mi<span class=\"_ _4\"></span>ed\u017a S.A.,<span class=\"ff2\"> </span></div><div class=\"t m0 xb h53 y375 ff3 fs6 fc4 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _3b\"> </span><span class=\"ff2\">Mateusza Wodejk<span class=\"_ _4\"></span><span class=\"ff3\">\u0119, Wiceprezesa<span class=\"_ _4\"></span> Zar<span class=\"_ _4\"></span>z\u0105du ds. Finansow<span class=\"_ _4\"></span>ych KGHM<span class=\"_ _4\"></span> Polska Mied\u017a <span class=\"_ _4\"></span>S.<span class=\"ff2\">A., </span></span></span></span></div><div class=\"t m0 xb h53 y376 ff3 fs6 fc4 sc0 ls0 ws0\">\u2013<span class=\"ffc\"> <span class=\"_ _3b\"> </span></span>Marka Pietrzaka,<span class=\"_ _4\"></span> Wiceprezesa Z<span class=\"_ _4\"></span>arz\u0105<span class=\"_ _4\"></span>du ds. Korporacyjnych<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y377 ff3 fs6 fc4 sc0 ls0 ws0\">Ponadto,  Rada  Nadzorcza  Sp\u00f3\u0142ki  podj\u0119\u0142a  uchwa\u0142\u0119  o  delegowaniu  cz\u0142onka  Rady  Nadzorczej <span class=\"_ _19\"> </span><span class=\"ff2\">- <span class=\"_ _19\"> </span></span>Pana  Zbignie<span class=\"_ _3\"></span>wa  Bryj\u0119, </div><div class=\"t m0 x5 h8 y1db ff2 fs6 fc4 sc0 ls1c ws0\">do<span class=\"ls0\"> <span class=\"ff3\">czasowego <span class=\"_ _3\"></span>wykonywania <span class=\"_ _3\"></span>czynno\u015bci <span class=\"_ _f\"></span>Prezesa <span class=\"_ _3\"></span>Zarz\u0105du <span class=\"_ _3\"></span>KGHM <span class=\"_ _f\"></span>Polska <span class=\"_ _f\"></span>Mied\u017a <span class=\"_ _f\"></span>S.A., <span class=\"_ _f\"></span>Wiceprezesa</span> <span class=\"_ _f\"></span><span class=\"ff3\">Zarz\u0105du <span class=\"_ _3\"></span>ds. <span class=\"_ _f\"></span>Finansowych </span></span></div><div class=\"t m0 x5 h8 y1dc ff3 fs6 fc4 sc0 ls0 ws0\">KGHM <span class=\"_ _0\"></span>Polska <span class=\"_ _0\"></span>Mied\u017a <span class=\"_ _0\"></span>S.A., <span class=\"_ _f\"></span>Wiceprezesa <span class=\"_ _0\"></span>Zarz\u0105du <span class=\"_ _f\"></span>ds. <span class=\"_ _0\"> </span>Ko<span class=\"_ _3\"></span>rp<span class=\"_ _4\"></span>oracyjnych <span class=\"_ _f\"></span>KGHM <span class=\"_ _0\"></span>Polska <span class=\"_ _0\"></span>Mied\u017a <span class=\"_ _0\"></span>S.A. <span class=\"_ _f\"></span>o<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>az <span class=\"_ _0\"></span>Wiceprezesa <span class=\"_ _f\"></span>Zarz\u0105du </div><div class=\"t m0 x5 h8 y178 ff2 fs6 fc4 sc0 ls0 ws0\">ds. <span class=\"ff3\">Rozwoju <span class=\"_ _15\"> </span>KGHM <span class=\"_ _15\"> </span>Polska <span class=\"_ _15\"> </span>Mied\u017a <span class=\"_ _15\"> </span>S.A. <span class=\"_ _15\"> </span>na <span class=\"_ _14\"> </span>okres <span class=\"_ _15\"> </span>od <span class=\"_ _15\"> </span>dnia <span class=\"_ _14\"> </span>13 <span class=\"_ _15\"> </span>lutego <span class=\"_ _15\"> </span>2024 <span class=\"_ _15\"> </span>r. <span class=\"_ _15\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>dnia <span class=\"_ _15\"> </span>rozstrzygni\u0119cia <span class=\"_ _15\"> </span>post\u0119p<span class=\"_ _4\"></span>owa\u0144 </span></div><div class=\"t m0 x5 h8 yb4 ff2 fs6 fc4 sc0 ls0 ws0\">kwalifikacyjnyc<span class=\"ff3\">h <span class=\"_ _2\"> </span>na <span class=\"_ _2\"> </span>st<span class=\"_ _3\"></span>anowiska<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>Prezesa  Z<span class=\"_ _4\"></span>arz\u0105du <span class=\"_ _2\"> </span>KGHM <span class=\"_ _12\"> </span>Polska <span class=\"_ _2\"> </span>Mied\u017a  S.A. <span class=\"_ _2\"> </span>oraz <span class=\"_ _2\"> </span>co<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>najmniej <span class=\"_ _12\"> </span>jednego <span class=\"_ _2\"> </span>z <span class=\"_ _12\"> </span>Wiceprezes\u00f3w<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x5 h8 y245 ff3 fs6 fc4 sc0 ls0 ws0\">Zarz\u0105du KGH<span class=\"_ _4\"></span>M Polska Mied\u017a S.A<span class=\"_ _4\"></span>. jednak\u017c<span class=\"_ _4\"></span>e na okres <span class=\"_ _4\"></span>nie d\u0142u\u017cszy ni<span class=\"_ _4\"></span>\u017c trzy <span class=\"_ _4\"></span>miesi\u0105ce.<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y378 ff1 fs6 fc2 sc0 ls0 ws0\">Nabycie ins<span class=\"_ _4\"></span>talacji fotowoltaicz<span class=\"_ _4\"></span>nych </div><div class=\"t m0 x5 h8 y817 ff3 fs6 fc4 sc0 ls0 ws0\">W <span class=\"_ _0\"></span>dniu <span class=\"_ _1\"> </span>29 <span class=\"_ _0\"></span>lutego <span class=\"_ _1\"> </span>2024 <span class=\"_ _0\"></span>r. <span class=\"_ _0\"> </span>KGHM <span class=\"_ _1\"> </span>Polska <span class=\"_ _0\"></span>Mied\u017a <span class=\"_ _0\"> </span>S<span class=\"_ _3\"></span>.A. <span class=\"_ _0\"> </span>dokona\u0142a <span class=\"_ _0\"></span>przej\u0119cia <span class=\"_ _0\"> </span>7 <span class=\"_ _1\"> </span>kolejnych <span class=\"_ _0\"></span>instalacji <span class=\"_ _0\"></span>fotowoltaicz<span class=\"_ _4\"></span>nych <span class=\"_ _0\"></span>na <span class=\"_ _1\"> </span>rynku </div><div class=\"t m0 x5 h8 y248 ff3 fs6 fc4 sc0 ls0 ws0\">Odnawialnych \u0179r\u00f3de\u0142 Energii. <span class=\"_ _3\"></span><span class=\"fc0\">Zako\u0144cz<span class=\"_ _4\"></span>ona transakcja stanowi <span class=\"_ _3\"></span>pierwsz<span class=\"_ _4\"></span>y krok <span class=\"_ _3\"></span>na drodze <span class=\"_ _3\"></span>do realizacji strategii <span class=\"_ _3\"></span>transf<span class=\"_ _4\"></span>ormacji </span></div><div class=\"t m0 x5 h8 y249 ff2 fs6 fc0 sc0 ls0 ws0\">energetyczn<span class=\"_ _4\"></span>ej. Jest <span class=\"_ _3\"></span>to krok <span class=\"_ _3\"></span>w <span class=\"ff3\">kierunku dywersyfikacji \u017ar\u00f3de\u0142 i <span class=\"_ _3\"></span>uniezale\u017cnienia Jednostki Dominuj\u0105cej od <span class=\"_ _3\"></span>waha\u0144 rynkowy<span class=\"_ _4\"></span>ch </span></div><div class=\"t m0 x5 h8 y26a ff3 fs6 fc0 sc0 ls0 ws0\">cen <span class=\"_ _2\"> </span>energii. <span class=\"_ _1\"> </span>Cena <span class=\"_ _2\"> </span>transakcji <span class=\"_ _2\"> </span>wynios\u0142a <span class=\"_ _1\"> </span>215 <span class=\"_ _2\"> </span>mln <span class=\"_ _2\"> </span>PLN, <span class=\"_ _2\"> </span>zap\u0142acona <span class=\"_ _1\"> </span>przelewem <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>kwocie <span class=\"_ _1\"> </span>141 <span class=\"_ _2\"> </span>mln <span class=\"_ _2\"> </span>PLN <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>2023 <span class=\"_ _1\"> </span>r.<span class=\"_ _3\"></span> <span class=\"_ _1\"> </span>(zaliczka </div><div class=\"t m0 x5 h8 y26b ff2 fs6 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u nabycia a<span class=\"_ _4\"></span>ktyw\u00f3w fina<span class=\"_ _4\"></span>nsowych) i <span class=\"_ _4\"></span>w kwocie 74 <span class=\"_ _4\"></span>mln PLN w 2<span class=\"_ _4\"></span>024 <span class=\"_ _4\"></span>r.<span class=\"ff2 fc4\"> </span></span></div><div class=\"t m0 x5 h8 y13a9 ff3 fs6 fc4 sc0 ls0 ws0\">Przej\u0119te <span class=\"_ _11\"> </span>aktywa <span class=\"_ _11\"> </span>zlo<span class=\"_ _3\"></span>kaliz<span class=\"_ _4\"></span>owane <span class=\"_ _11\"> </span>s\u0105 <span class=\"_ _11\"> </span>w <span class=\"_ _15\"> </span>czterech <span class=\"_ _11\"> </span>wojew\u00f3dztwach: <span class=\"_ _11\"> </span>dolno\u015bl\u0105skim, <span class=\"_ _11\"> </span>pomorskim, <span class=\"_ _11\"> </span>wielkopolskim <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>\u0142\u00f3dzkim. </div><div class=\"t m0 x5 h8 y13aa ff2 fs6 fc4 sc0 lsf ws0\">Za<span class=\"ls0\"> <span class=\"ls23\">ich</span> <span class=\"ff3\">wybudowan<span class=\"_ _4\"></span>ie odpowiada\u0142<span class=\"_ _4\"></span>a firma P<span class=\"_ _4\"></span>rojekt Solartechnik wc<span class=\"_ _4\"></span>hodz\u0105ca <span class=\"_ _4\"></span>w sk\u0142ad grup<span class=\"_ _4\"></span>y Grenevia<span class=\"_ _4\"></span> (Famur) <span class=\"_ _4\"></span>i TDJ.<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x5 h8 y26f ff3 fs6 fc0 sc0 ls0 ws0\">Zgodnie <span class=\"_ _1\"> </span>z <span class=\"_ _2\"> </span>wymogami <span class=\"_ _2\"> </span>MSSF <span class=\"_ _1\"> </span>3 <span class=\"_ _2\"> </span>Po\u0142<span class=\"_ _3\"></span>\u0105cz<span class=\"_ _4\"></span>enia <span class=\"_ _1\"> </span>jednostek <span class=\"_ _1\"> </span>G<span class=\"_ _3\"></span>rupa <span class=\"_ _1\"> </span>jest <span class=\"_ _2\"> </span>w <span class=\"_ _1\"> </span>trakcie <span class=\"_ _2\"> </span>przeprowadzania <span class=\"_ _1\"> </span>analizy, <span class=\"_ _1\"> </span>czy <span class=\"_ _2\"> </span>nabyte <span class=\"_ _2\"> </span>aktywa </div><div class=\"t m0 x5 h8 y270 ff2 fs6 fc0 sc0 ls0 ws0\">i <span class=\"ff3\">zobowi\u0105zania<span class=\"_ _4\"></span> spe\u0142niaj\u0105 defini<span class=\"_ _4\"></span>cj\u0119 przedsi\u0119wz<span class=\"_ _4\"></span>i\u0119cia i transa<span class=\"_ _4\"></span>kcja powinna <span class=\"_ _4\"></span>zosta\u0107 rozliczona z<span class=\"_ _4\"></span>godnie z <span class=\"_ _4\"></span>MSSF 3 jako po\u0142\u0105cz<span class=\"_ _4\"></span>enie </span></div><div class=\"t m0 x5 h8 y37c ff3 fs6 fc0 sc0 ls0 ws0\">jednostek,  czy  te\u017c  nabyte  aktywa  nie  stanow<span class=\"_ _4\"></span>i\u0105  przedsi\u0119wzi\u0119ci<span class=\"_ _4\"></span>a  i  transakcja  powinna  zosta\u0107  r<span class=\"_ _4\"></span>ozliczona  jako  nabycie<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 y37d ff3 fs6 fc0 sc0 ls0 ws0\">aktyw\u00f3w. Wyniki <span class=\"_ _4\"></span>testu konc<span class=\"_ _4\"></span>entracji zostan\u0105 <span class=\"_ _4\"></span>uj\u0119te w <span class=\"_ _4\"></span>skonsolidowa<span class=\"_ _4\"></span>nym spra<span class=\"_ _4\"></span>wozdaniu fina<span class=\"_ _4\"></span>nsowym <span class=\"_ _4\"></span>za I kwarta\u0142 2<span class=\"_ _4\"></span>024 r <span class=\"_ _4\"></span>. <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y251 ff4 fs6 fc2 sc0 ls0 ws0\">Rezygnacja <span class=\"_ _13\"> </span>Cz\u0142<span class=\"_ _4\"></span>onka <span class=\"_ _13\"> </span>Rady <span class=\"_ _13\"> </span>Nadzorczej <span class=\"_ _d\"> </span>Jednostki <span class=\"_ _13\"> </span>Dominuj\u0105cej, <span class=\"_ _13\"> </span>delegowaneg<span class=\"_ _4\"></span>o <span class=\"_ _13\"> </span>do <span class=\"_ _13\"> </span>czasowego <span class=\"_ _d\"> </span>wykonywania </div><div class=\"t m0 x5 h8 y252 ff4 fs6 fc2 sc0 ls0 ws0\">czynno\u015bci Cz\u0142on<span class=\"_ _4\"></span>ka Zarz\u0105du<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 y253 ff3 fs6 fc4 sc0 ls0 ws0\">W <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>marca <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"> </span>r. <span class=\"_ _0\"> </span>S<span class=\"_ _3\"></span>p\u00f3\u0142ka <span class=\"_ _f\"></span>ot<span class=\"_ _3\"></span>rzyma<span class=\"_ _4\"></span>\u0142a <span class=\"_ _0\"></span>o\u015bwiadczenie <span class=\"_ _0\"></span>Pana <span class=\"_ _0\"></span>Zbigniewa <span class=\"_ _f\"></span>Bryi, <span class=\"_ _0\"></span>kt\u00f3ry <span class=\"_ _0\"> </span>z <span class=\"_ _1\"> </span>chwil\u0105 <span class=\"_ _0\"></span>jego <span class=\"_ _0\"></span>z\u0142o\u017cenia <span class=\"_ _0\"></span>zrezygnowa\u0142 </div><div class=\"t m0 x5 h8 y254 ff2 fs6 fc4 sc0 ls0 ws0\">z <span class=\"ff3\">delegowania<span class=\"_ _4\"></span> <span class=\"_ _2\"> </span>jako <span class=\"_ _1\"> </span>Cz\u0142onka <span class=\"_ _1\"> </span>Rady <span class=\"_ _2\"> </span>Nadzorczej <span class=\"_ _1\"> </span>KGHM <span class=\"_ _1\"> </span>Polska <span class=\"_ _1\"> </span>Mied\u017a <span class=\"_ _1\"> </span>S<span class=\"_ _3\"></span>.A. <span class=\"_ _1\"> </span>do <span class=\"_ _12\"> </span>czasow<span class=\"_ _4\"></span>ego <span class=\"_ _1\"> </span>wykonywania <span class=\"_ _1\"> </span>czynno\u015bci <span class=\"_ _2\"> </span>Prezesa </span></div><div class=\"t m0 x5 h8 y255 ff3 fs6 fc4 sc0 ls0 ws0\">Zarz\u0105du <span class=\"_ _3\"></span>KGHM <span class=\"_ _3\"></span>Polska <span class=\"_ _3\"></span>M<span class=\"_ _3\"></span>ied\u017a <span class=\"_ _3\"></span>S.A., <span class=\"_ _3\"></span>Wiceprezesa <span class=\"_ _3\"></span>Zarz\u0105du <span class=\"_ _3\"></span>ds. <span class=\"_ _3\"></span>F<span class=\"_ _3\"></span>inansowych <span class=\"_ _3\"></span>KGHM <span class=\"_ _3\"></span>Polska <span class=\"_ _3\"></span>Mied\u017a <span class=\"_ _3\"></span>S.A., <span class=\"_ _f\"></span>Wiceprezesa <span class=\"_ _3\"></span>Zarz\u0105du </div><div class=\"t m0 x5 h8 y256 ff3 fs6 fc4 sc0 ls0 ws0\">ds. <span class=\"_ _1\"> </span>Korporacyjnych <span class=\"_ _0\"></span>KGHM <span class=\"_ _1\"> </span>Polska <span class=\"_ _0\"></span>Mied\u017a <span class=\"_ _1\"> </span>S.A. <span class=\"_ _1\"> </span>oraz <span class=\"_ _1\"> </span>Wiceprezesa <span class=\"_ _1\"> </span>Zarz\u0105du <span class=\"_ _0\"></span>ds. <span class=\"_ _1\"> </span>Rozwoju <span class=\"_ _1\"> </span>KGHM <span class=\"_ _1\"> </span>Polska <span class=\"_ _0\"> </span>M<span class=\"_ _3\"></span>ied\u017a <span class=\"_ _0\"></span>S.A., <span class=\"_ _1\"> </span>a<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _1\"> </span></span>tak\u017ce </div><div class=\"t m0 x5 h8 y257 ff3 fs6 fc4 sc0 ls0 ws0\">zrezygnowa\u0142 z pe<span class=\"_ _4\"></span>\u0142nienia funkcj<span class=\"_ _4\"></span>i cz\u0142onka Rady <span class=\"_ _4\"></span>Nadzorcz<span class=\"_ _4\"></span>ej Jednostk<span class=\"_ _4\"></span>i Dominuj\u0105cej<span class=\"_ _4\"></span>.<span class=\"ff2\"> </span></div><div class=\"t m0 x5 h8 y60e ff4 fs6 fc2 sc0 ls0 ws0\">Powo\u0142anie Cz\u0142<span class=\"_ _4\"></span>onk\u00f3w Zar<span class=\"_ _4\"></span>z\u0105du Jednost<span class=\"_ _4\"></span>ki Dominuj<span class=\"_ _4\"></span>\u0105cej<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 y5c4 ff3 fs6 fc4 sc0 ls0 ws0\">W  dn<span class=\"_ _4\"></span>iu  6<span class=\"_ _4\"></span>  m<span class=\"_ _4\"></span>arca <span class=\"_ _2\"> </span>2024  r. <span class=\"_ _2\"> </span>Rada  Nadz<span class=\"_ _4\"></span>orcza <span class=\"_ _2\"> </span>Sp\u00f3\u0142ki  podj<span class=\"_ _4\"></span>\u0119\u0142a <span class=\"_ _12\"> </span>uchwa\u0142y <span class=\"_ _2\"> </span>o  pow<span class=\"_ _4\"></span>o\u0142aniu <span class=\"_ _2\"> </span>do<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>Zarz\u0105du  K<span class=\"_ _4\"></span>GHM <span class=\"_ _2\"> </span>Polska <span class=\"_ _12\"> </span>Mied\u017a <span class=\"_ _12\"> </span>S.A.<span class=\"_ _4\"></span> </div><div class=\"t m0 x5 h8 y129c ff3 fs6 fc4 sc0 ls0 ws0\">nast\u0119puj\u0105cych <span class=\"_ _4\"></span>os\u00f3b:<span class=\"ff2\"> </span></div><div class=\"t m0 x76 h8 y13ab ff2 fs6 fc4 sc0 ls0 ws0\">-  <span class=\"ff3\">Andrzeja <span class=\"_ _1\"> </span>Szyd\u0142\u0119 <span class=\"_ _1\"> </span>na <span class=\"_ _1\"> </span>Cz\u0142onka <span class=\"_ _0\"></span>Zarz\u0105du <span class=\"_ _0\"></span>KGHM <span class=\"_ _1\"> </span>Polska <span class=\"_ _0\"></span>Mied\u017a <span class=\"_ _1\"> </span>S.A., <span class=\"_ _1\"> </span>powierzaj\u0105c <span class=\"_ _0\"></span>mu <span class=\"_ _1\"> </span>funkcj\u0119 <span class=\"_ _1\"> </span>Prezesa<span class=\"_ _4\"></span> <span class=\"_ _1\"> </span>Zarz\u0105du <span class=\"_ _0\"></span>KGHM </span></div><div class=\"t m0 x1a6 h8 y13ac ff2 fs6 fc4 sc0 ls0 ws0\">Polska <span class=\"ff3\">Mied\u017a S.A., <span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></div><div class=\"t m0 x76 h8 yc6a ff2 fs6 fc4 sc0 ls0 ws0\">-  <span class=\"ff3\">Piotra <span class=\"_ _10\"> </span>Stryczka  na  Cz\u0142onka  Zarz\u0105du  KGHM  Polska  Mied\u017a  S.A.,  powierzaj\u0105c  mu  f<span class=\"_ _3\"></span>unk<span class=\"_ _4\"></span>cj\u0119  Wiceprezesa  Zarz\u0105du </span></div><div class=\"t m0 x1a6 h8 y1074 ff2 fs6 fc4 sc0 ls0 ws0\">ds. Korporacyjn<span class=\"_ _4\"></span>ych KG<span class=\"ff3\">HM Pol<span class=\"_ _4\"></span>ska Mied\u017a S.A<span class=\"_ _4\"></span>.,<span class=\"ff2\"> </span></span></div><div class=\"t m0 x76 h8 yc6c ff2 fs6 fc4 sc0 ls0 ws0\">-  <span class=\"ff3\">Miros\u0142awa  Laskowskieg<span class=\"_ _4\"></span>o  na  C<span class=\"_ _4\"></span>z\u0142onka  Zarz<span class=\"_ _4\"></span>\u0105du  KGHM <span class=\"_ _12\"> </span>Polska  Mied\u017a  S.A.,<span class=\"_ _4\"></span>  powierzaj\u0105c <span class=\"_ _12\"> </span>mu  funkc<span class=\"_ _4\"></span>j\u0119  Wiceprezesa<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x1a6 h8 y13ad ff3 fs6 fc4 sc0 ls0 ws0\">Zarz\u0105du ds.<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff3\">Produkcji KGH<span class=\"_ _4\"></span>M Polska Mied\u017a S<span class=\"_ _4\"></span>.A.,<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x76 h8 y130f ff2 fs6 fc4 sc0 ls0 ws0\">-  <span class=\"ff3\">Zbigniewa  Br<span class=\"_ _4\"></span>yj\u0119  na <span class=\"_ _2\"> </span>Cz\u0142onka  Zar<span class=\"_ _4\"></span>z\u0105du <span class=\"_ _2\"> </span>KGHM  Polska  Mied\u017a <span class=\"_ _2\"> </span>S.A.,  powierza<span class=\"_ _4\"></span>j\u0105c <span class=\"_ _12\"> </span>mu <span class=\"_ _12\"> </span>funkcj\u0119  Wiceprezesa <span class=\"_ _12\"> </span>Zarz\u0105du </span></div><div class=\"t m0 x1a6 h8 y13ae ff2 fs6 fc4 sc0 ls0 ws0\">ds. <span class=\"ff3\">Rozwoju KGH<span class=\"_ _4\"></span>M Polska <span class=\"_ _4\"></span>Mied\u017a S.A.,<span class=\"ff2\"> </span></span></div><div class=\"t m0 x76 h8 y1078 ff2 fs6 fc4 sc0 ls0 ws0\">-  <span class=\"ff3\">Piotra <span class=\"_ _3\"></span>Krzy\u017cewskiego <span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>Cz\u0142onka<span class=\"_ _4\"></span> <span class=\"_ _3\"></span>Zarz\u0105du KGHM <span class=\"_ _f\"></span>Polska <span class=\"_ _3\"></span>Mied\u017a <span class=\"_ _3\"></span>S.A<span class=\"_ _4\"></span>., <span class=\"_ _3\"></span>powierzaj\u0105c <span class=\"_ _3\"></span>mu <span class=\"_ _3\"></span>funkcj\u0119 <span class=\"_ _3\"></span>Wice<span class=\"_ _4\"></span>prezesa <span class=\"_ _3\"></span>Zarz\u0105du </span></div><div class=\"t m0 x1a6 h8 y13af ff2 fs6 fc4 sc0 ls0 ws0\">ds. <span class=\"ff3\">Finansowych <span class=\"_ _4\"></span>KGHM Polska <span class=\"_ _4\"></span>Mied\u017a S.A.<span class=\"_ _4\"></span><span class=\"ff2\"> </span></span></div><div class=\"t m0 x5 h8 y37f ff4 fs6 fc2 sc0 ls0 ws0\">Rezygnacja Cz\u0142<span class=\"_ _4\"></span>onka Zarz\u0105du Je<span class=\"_ _4\"></span>dnostki Domi<span class=\"_ _4\"></span>nuj\u0105cej<span class=\"ff1\"> </span></div><div class=\"t m0 x5 h8 y380 ff2 fs6 fc0 sc0 ls1e ws0\">W <span class=\"_ _1\"> </span><span class=\"ls1c\">dn<span class=\"ls0\">iu <span class=\"_ _2\"> </span>29 <span class=\"_ _1\"> </span>marca <span class=\"_ _1\"> </span>2024 <span class=\"_ _1\"> </span>r. <span class=\"_ _1\"> </span>Pan <span class=\"_ _2\"> </span><span class=\"ff3\">Miros\u0142aw <span class=\"_ _1\"> </span>Kido\u0144</span> <span class=\"_ _2\"> </span><span class=\"ff3\">z\u0142o\u017cy\u0142</span> <span class=\"_ _1\"> </span>rezygnacj<span class=\"_ _4\"></span><span class=\"ff3\">\u0119<span class=\"ff2\"> <span class=\"_ _1\"> </span></span>z <span class=\"_ _2\"> </span>pe\u0142nienia <span class=\"_ _0\"> </span>funkcji <span class=\"_ _1\"> </span>Wiceprezesa <span class=\"_ _1\"> </span>Zarz\u0105du <span class=\"_ _1\"> </span><span class=\"ff2 fc4 ls1c\">ds</span>. <span class=\"_ _2\"> </span>Aktyw\u00f3w<span class=\"ff2\"> </span></span></span></span></div><div class=\"t m0 x5 h8 y381 ff3 fs6 fc0 sc0 ls0 ws0\">Zagranicznych <span class=\"_ _1\"> </span>KGHM <span class=\"_ _2\"> </span>Polska <span class=\"_ _2\"> </span>Mied\u017a <span class=\"_ _2\"> </span>S.A., <span class=\"_ _2\"> </span>a <span class=\"_ _2\"> </span>tym <span class=\"_ _2\"> </span>samym <span class=\"_ _2\"> </span>z <span class=\"_ _2\"> </span>cz\u0142onkostwa <span class=\"_ _2\"> </span>w <span class=\"_ _2\"> </span>Zarz\u0105dzie <span class=\"_ _1\"> </span>KGHM <span class=\"_ _2\"> </span>Polska <span class=\"_ _2\"> </span>Mied\u017a <span class=\"_ _2\"> </span>S.A., <span class=\"_ _2\"> </span>z <span class=\"_ _12\"> </span>dniem </div><div class=\"t m0 x5 h8 y382 ff2 fs6 fc0 sc0 ls0 ws0\">1 kwietnia 202<span class=\"_ _4\"></span>4 r.  </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "  Cz\u0119\u015b\u0107 13 \u2013 Kwartalna informacja finansowa Grupy Kapita\u0142owej SKONSOLIDOWANE SPRAWOZDANIE Z WYNIKU  od 01.10.2023 do 31.12.2023 niebadane od 01.10.2022 do 31.12.2022 niebadane od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Nota 2.3 Przychody z um\u00f3w z klientami 7 819 8 151 33 467 33 847 Nota 4.1 Koszty sprzedanych produkt\u00f3w, towar\u00f3w  i materia\u0142\u00f3w (9 753) (6 898) (32 907) (27 541) (Strata)/zysk brutto ze sprzeda\u017cy (1 934) 1 253  560 6 306 Nota 4.1 Koszty sprzeda\u017cy i koszty og\u00f3lnego zarz\u0105du ( 795) ( 595) (2 200) (1 962) (Strata)/zysk netto ze sprzeda\u017cy  (2 729)  658 (1 640) 4 344 Nota 6.2       Zysk z tytu\u0142u odwr\u00f3cenia utraty warto\u015bci po\u017cyczek        udzielonych wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu ( 392)  90  101  873 Nota 6.2       Przychody odsetkowe od po\u017cyczek udzielonych        wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu obliczone        z zastosowaniem metody efektywnej stopy        procentowej  151  105  597  582 Wynik z zaanga\u017cowania we wsp\u00f3lne przedsi\u0119wzi\u0119cie ( 241)  195  698 1 455 Nota 4.2 Pozosta\u0142e przychody operacyjne, w tym:  204  24  906 1 881       pozosta\u0142e odsetki obliczone z zastosowaniem        metody efektywnej stopy procentowej  12  13  56  54       odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015bci        instrument\u00f3w finansowych ( 3)  1 -  5 Pozosta\u0142e koszty operacyjne, w tym: (2 769) (1 676) (3 723) ( 919)       straty z tytu\u0142u utraty warto\u015bci instrument\u00f3w        finansowych  2 - ( 4) ( 5) Przychody finansowe  391  537  529  148 Nota 4.3 Koszty finansowe ( 148) ( 114) ( 370) ( 420) (Strata)/zysk przed opodatkowaniem (5 292) ( 376) (3 600) 6 489 Nota 5.1 Podatek dochodowy   765 ( 117) ( 91) (1 715) (STRATA)/ZYSK NETTO (4 527) ( 493) (3 691) 4 774 (Strata)/Zysk netto przypadaj\u0105ca: Akcjonariuszom Jednostki Dominuj\u0105cej (4 526) ( 494) (3 698) 4 772 Na udzia\u0142y niekontroluj\u0105ce ( 1)  1  7  2 \u015arednia wa\u017cona liczba akcji zwyk\u0142ych (mln szt.) 200 200 200 200 (Strata)/zysk na akcj\u0119 podstawowy i rozwodniony (w PLN) ( 22,63) ( 2,47) ( 18,49)  23,86   Noty obja\u015bniaj\u0105ce do skonsolidowanego sprawozdania z wyniku  Nota 13.1 Koszty wed\u0142ug rodzaju od 01.10.2023 do 31.12.2023 niebadane od 01.10.2022 do 31.12.2022 niebadane od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Amortyzacja \u015brodk\u00f3w trwa\u0142ych i warto\u015bci niematerialnych  756  663 2 641 2 398 Koszty \u015bwiadcze\u0144 pracowniczych    2 170 2 009 8 296 7 333 Zu\u017cycie materia\u0142\u00f3w i energii, w tym: 3 576 4 045 14 872 15 876 wsady obce 1 915 2 158 7 712 8 859 Us\u0142ugi obce  812  800 2 960 2 604 Podatek od wydobycia niekt\u00f3rych kopalin  699  746 3 496 3 046 Pozosta\u0142e podatki i op\u0142aty  272  249  874  786 Odwr\u00f3cenie odpis\u00f3w z tytu\u0142u utraty warto\u015bci rzeczowych  aktyw\u00f3w trwa\u0142ych i warto\u015bci niematerialnych ( 1) ( 2) ( 3) ( 3) Odwr\u00f3cenie odpis\u00f3w z tytu\u0142u utraty warto\u015bci zapas\u00f3w ( 1) ( 15) ( 19) ( 55) Koszty reklamy i wydatki reprezentacyjne  37  34  96  89 Ubezpieczenia maj\u0105tkowe i osobowe  21  22  87  80 Odpisy z tytu\u0142u utraty warto\u015bci rzeczowych aktyw\u00f3w  trwa\u0142ych i warto\u015bci niematerialnych 2 720  36 2 728  83 Odpisy z tytu\u0142u utraty warto\u015bci zapas\u00f3w  87  34  429  74 Pozosta\u0142e koszty  26  20  83  77 Razem koszty rodzajowe 11 174 8 641 36 540 32 388 Warto\u015b\u0107 sprzedanych towar\u00f3w i materia\u0142\u00f3w (+)  138  136  679  792 Zmiana stanu produkt\u00f3w, produkcji w toku  (+/-) ( 108) ( 827) ( 275) (2 008) Koszty wytworzenia produkt\u00f3w na w\u0142asne potrzeby  Grupy Kapita\u0142owej (-) ( 656) ( 457) (1 837) (1 669) \u0141\u0105czne koszty sprzedanych produkt\u00f3w, towar\u00f3w  i materia\u0142\u00f3w, sprzeda\u017cy i og\u00f3lnego zarz\u0105du, z tego: 10 548 7 493 35 107 29 503    Koszty sprzedanych produkt\u00f3w, towar\u00f3w i materia\u0142\u00f3w 9 753 6 898 32 907 27 541    Koszty sprzeda\u017cy  134  149  481  560    Koszty og\u00f3lnego zarz\u0105du  661  446 1 719 1 402   Nota 13.2 Pozosta\u0142e przychody i (koszty) operacyjne od 01.10.2023 do 31.12.2023 niebadane od 01.10.2022 do 31.12.2022 niebadane od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Przychody z tytu\u0142u instrument\u00f3w pochodnych, z tego: ( 31) ( 12)  367  270      wycena ( 127) ( 61)  202  109      realizacja   96  49  165  161 Przychody z tytu\u0142u odsetek obliczone  z zastosowaniem metody efektywnej stopy procentowej  12  13  56  54 R\u00f3\u017cnice kursowe z wyceny aktyw\u00f3w i zobowi\u0105za\u0144 finansowych innych ni\u017c zad\u0142u\u017cenie - - -  949 Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015bci  \u015brodk\u00f3w trwa\u0142ych w budowie  23 -  53 - Odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015bci instrument\u00f3w finansowych ( 3)  1 -  5 Rozwi\u0105zanie rezerw ( 33) ( 36)  54  62 Zysk ze zbycia warto\u015bci niematerialnych ( 1) ( 1)  7  134 Zysk ze zbycia jednostek zale\u017cnych -  7  1  180 Otrzymane dotacje pa\u0144stwowe ( 4)  5  17  19 Przychody z obs\u0142ugi akredytyw, gwarancji  11 -  21  28 Otrzymane odszkodowania, kary, grzywny  14  3  47  66 Pomoc w ramach programu rz\u0105dowego pod nazw\u0105 \u201ePomoc dla sektor\u00f3w energoch\u0142onnych zwi\u0105zana z nag\u0142ymi wzrostami cen gazu ziemnego i energii elektrycznej w 2022 r. i 2023 r.\u201d  178 -  178 - Pozosta\u0142e  38  44  105  114 Pozosta\u0142e przychody operacyjne razem  204  24  906 1 881 Koszty z tytu\u0142u instrument\u00f3w pochodnych, z tego: ( 100) ( 113) ( 634) ( 490)      wycena   40 ( 10) ( 188) ( 116)      realizacja  ( 140) ( 103) ( 446) ( 374) Straty z tytu\u0142u utraty warto\u015bci instrument\u00f3w finansowych  2 - ( 4) ( 5) Straty z tytu\u0142u zmian warto\u015bci godziwej aktyw\u00f3w finansowych ( 9)  11 ( 104) ( 58) Straty z tytu\u0142u utraty warto\u015bci \u015brodk\u00f3w trwa\u0142ych  w budowie oraz warto\u015bci niematerialnych nieoddanych do u\u017cytkowania (1 306) ( 58) (1 308) ( 64) R\u00f3\u017cnice kursowe z wyceny aktyw\u00f3w i zobowi\u0105za\u0144 finansowych innych ni\u017c zad\u0142u\u017cenie (1 274) (1 519) (1 414) - Utworzenie rezerw ( 30)  69 ( 36) ( 27) Przekazane wsparcie finansowe dla gmin - ( 1) ( 7) ( 100) Straty ze zbycia rzeczowych aktyw\u00f3w trwa\u0142ych ( 10) ( 17) ( 28) ( 26) Darowizny przekazane ( 12) ( 21) ( 66) ( 55) Pozosta\u0142e ( 30) ( 27) ( 122) ( 94) Pozosta\u0142e koszty operacyjne razem (2 769) (1 676) (3 723) ( 919) Pozosta\u0142e przychody i (koszty) operacyjne (2 565) (1 652) (2 817)   Nota 13.3 Przychody i (koszty) finansowe od 01.10.2023 do 31.12.2023 niebadane od 01.10.2022 do 31.12.2022 niebadane od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 R\u00f3\u017cnice kursowe z wyceny i realizacji zobowi\u0105za\u0144  z tytu\u0142u zad\u0142u\u017cenia  305  438  356 - Przychody z tytu\u0142u instrument\u00f3w pochodnych - realizacja   86  83  173  130 Skutek rozliczenia transakcji zabezpieczaj\u0105cej ryzyko procentowe w zwi\u0105zku z emisj\u0105 obligacji ze zmiennym oprocentowaniem -  16 -  18 Przychody finansowe razem  391  537  529  148 Odsetki od zad\u0142u\u017cenia, w tym: ( 40) ( 3) ( 76) ( 18)        z tytu\u0142u leasingu - ( 2) ( 1) ( 9) Skutek odwracania dyskonta rezerw ( 3) ( 6) ( 60) ( 21) Op\u0142aty i prowizje bankowe od zaci\u0105gni\u0119tych  kredyt\u00f3w i po\u017cyczek  ( 8) ( 6) ( 26) ( 29) Koszty z tytu\u0142u instrument\u00f3w pochodnych - realizacja ( 90) ( 98) ( 183) ( 149) R\u00f3\u017cnice kursowe z wyceny i realizacji zobowi\u0105za\u0144  z tytu\u0142u zad\u0142u\u017cenia - - - ( 179) Pozosta\u0142e ( 7) ( 1) ( 25) ( 24) Koszty finansowe razem ( 148) ( 114) ( 370) ( 420) Przychody i (koszty) finansowe  243  423  159 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterimFinancialReportingExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "SKONSOLIDOWANE SPRAWOZDANIE Z WYNIKU od 01.10.2023 do 31.12.2023 niebadane od 01.10.2022 do 31.12.2022 niebadane od 01.01.2023 do 31.12.2023 od 01.01.2022 do 31.12.2022 Nota 2.3 Przychody z um\u00f3w z klientami 7 819 8 151 33 467 33 847 Nota 4.1 Koszty sprzedanych produkt\u00f3w, towar\u00f3w  i materia\u0142\u00f3w (9 753) (6 898) (32 907) (27 541) (Strata)/zysk brutto ze sprzeda\u017cy (1 934) 1 253  560 6 306 Nota 4.1 Koszty sprzeda\u017cy i koszty og\u00f3lnego zarz\u0105du ( 795) ( 595) (2 200) (1 962) (Strata)/zysk netto ze sprzeda\u017cy  (2 729)  658 (1 640) 4 344 Nota 6.2       Zysk z tytu\u0142u odwr\u00f3cenia utraty warto\u015bci po\u017cyczek        udzielonych wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu ( 392)  90  101  873 Nota 6.2       Przychody odsetkowe od po\u017cyczek udzielonych        wsp\u00f3lnemu przedsi\u0119wzi\u0119ciu obliczone        z zastosowaniem metody efektywnej stopy        procentowej  151  105  597  582 Wynik z zaanga\u017cowania we wsp\u00f3lne przedsi\u0119wzi\u0119cie ( 241)  195  698 1 455 Nota 4.2 Pozosta\u0142e przychody operacyjne, w tym:  204  24  906 1 881       pozosta\u0142e odsetki obliczone z zastosowaniem        metody efektywnej stopy procentowej  12  13  56  54       odwr\u00f3cenie strat z tytu\u0142u utraty warto\u015bci        instrument\u00f3w finansowych ( 3)  1 -  5 Pozosta\u0142e koszty operacyjne, w tym: (2 769) (1 676) (3 723) ( 919)       straty z tytu\u0142u utraty warto\u015bci instrument\u00f3w        finansowych  2 - ( 4) ( 5) Przychody finansowe  391  537  529  148 Nota 4.3 Koszty finansowe ( 148) ( 114) ( 370) ( 420) (Strata)/zysk przed opodatkowaniem (5 292) ( 376) (3 600) 6 489 Nota 5.1 Podatek dochodowy   765 ( 117) ( 91) (1 715) (STRATA)/ZYSK NETTO (4 527) ( 493) (3 691) 4 774 (Strata)/Zysk netto przypadaj\u0105ca: Akcjonariuszom Jednostki Dominuj\u0105cej (4 526) ( 494) (3 698) 4 772 Na udzia\u0142y niekontroluj\u0105ce ( 1)  1  7  2 \u015arednia wa\u017cona liczba akcji zwyk\u0142ych (mln szt.) 200 200 200 200 (Strata)/zysk na akcj\u0119 podstawowy i rozwodniony (w PLN) ( 22,63) ( 2,47) ( 18,49)  23,86 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "pl",
    "entity": "scheme:G30CO71KTT9JDYJESN22",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  }
 }
}