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21. Inventories

 31.12.201531.12.2014
Materials 313 641 306 242
Semi-finished products and work in progress 336 744
Finished products 136 248 202
Certificates of origin 195 885 205 881
Goods for resale 11 582 10 999
Cost 657 692  524 068 
Impairment loss on inventories (8 183) (15 905)
Net carrying amount 649 509  508 163 

Inventories expensed during the current year amounted to PLN 1 804 598 thousand and they are included in the following captions of profit or loss: PLN 1 597 024 thousand in Consumption of materials and supplies and costs of goods sold, PLN 81 568 thousand in Costs of employee benefits, PLN 61 484 thousand in Depreciation, PLN 58 923 thousand in Other external services and PLN 5 599 thousand in Taxes and charges. In 2014, PLN 1 817 431 thousand were recognized as an expense.

No collateral has been established on inventories.