Cost of goods sold
Cost of goods sold includes:
- production costs incurred in the reporting period adjusted for related changes in inventories (finished goods, semi-finished products and production in progress) and costs related to production of goods for own use,
- value of electricity, goods and materials sold at cost, changes in the fair value measurement of financial instruments related to coal measured at fair value and changes in the measurement of coal inventories measured at fair value.
Production costs that can be directly attributed to revenues recognised by the entity are recognised in profit or loss for the reporting period in which the revenues were recognised.
Production costs that are only indirectly attributable to revenue or other economic benefits generated by the entities affect profit or loss of the entities to the extent that they relate to the reporting period, ensuring that they are commensurate with revenue or other economic benefits.
December 31, 2021
December 31, 2020
|COSTS BY NATURE|
|Depreciation, amortisation and impairment losses||4,419||4,581|
|Materials and energy||5,976||5,181|
|Taxes and fees||13,988||8,454|
|Employee benefits expenses||5,098||5,450|
|Other costs by nature||365||312|
|TOTAL COST BY NATURE||32,345||26,575|
|Change in product inventories||4||–|
|Cost of products and services for internal purposes||(578)||(818)|
|Distribution and selling expenses||(1,515)||(1,492)|
|General and administrative expenses||(1,028)||(1,189)|
|Cost of goods and materials sold||19,893||18,535|
|COST OF GOODS SOLD||49,121||41,611|