31.1. Change in provisions and accruals
| 31.12.2022 | Increases | Utilisation/Reversal | Currency translation differences | 31.12.2023 | |
|---|---|---|---|---|---|
| Long-term provisions | 499 | 0 | 0 | 0 | 499 |
| Provision for warranty repairs | 499 | 0 | 0 | 0 | 499 |
| Short-term provisions | 3,431 | 31,513 | (3,164) | (3) | 31,777 |
| Provision for jubilee bonuses and retirement benefits | 744 | 901 | (477) | (3) | 1,165 |
| Provision for customs duties | 0 | 27,787 | 0 | 0 | 27,787 |
| Provision for warranty repairs | 2,687 | 2,825 | (2,687) | 0 | 2,825 |
| Short-term accruals: | 47,541 | 49,267 | (47,770) | (813) | 48,225 |
| Unused holiday | 10,403 | 12,567 | (10,388) | (150) | 12,432 |
| Annual bonuses | 19,149 | 22,651 | (20,758) | (351) | 20,691 |
| Indemnities | 3,837 | 280 | (3,185) | 0 | 932 |
| Costs of services in progress | 8,020 | 12,108 | (10,846) | (220) | 9,062 |
| Other | 6,132 | 1,661 | (2,593) | (92) | 5,108 |
| 31.12.2021 | Increases | Utilisation | Currency translation differences | 31.12.2022 | |
| Long-term provisions | 499 | 0 | 0 | 0 | 499 |
| Provision for warranty repairs | 499 | 0 | 0 | 0 | 499 |
| Short-term provisions | 3,753 | 3,262 | (3,586) | 2 | 3,431 |
| Provision for jubilee bonuses and retirement benefits | 803 | 575 | (636) | 2 | 744 |
| Provision for warranty repairs | 2,950 | 2,687 | (2,950) | 0 | 2,687 |
| Short-term accruals: | 47,769 | 39,428 | (39,689) | 33 | 47,541 |
| Unused holiday | 9,821 | 10,383 | (9,821) | 20 | 10,403 |
| Annual bonuses | 18,046 | 19,108 | (18,046) | 41 | 19,149 |
| Indemnities | 4,285 | 0 | (448) | 0 | 3,837 |
| Costs of services in progress | 10,321 | 4,836 | (7,183) | 46 | 8,020 |
| Other | 5,296 | 5,101 | (4,191) | (74) | 6,132 |
As at 31 December 2023, the Group recognised PLN 27,787,000 provision on account of potential litigation related to anti-dumping duty on imports of materials from Thailand, including PLN 25,224,000 charged to the costs of materials consumption, and PLN 2,563,000 to interest costs. The said provisions were recognised post control by the Customs and Fiscal Authorities (USC) in this area carried out in 2021-2022. The authorities questioned the materials certificates of origin issued by the state authorities of Thailand, claiming that the purchased materials should be treated as originating in China. By the date of this report, the customs authorities have not instigated any formal customs proceedings. In the opinion of the Group, supported with the analysis of the control reports, there is a high probability of instigating such proceedings and issue of penalty imposing decisions. The Group fails to share the stand of the customs authorities, however, owing to the circumstances described above, it has recognised a provision on that account.