18a. Deferred tax assets and liabilities

	Assets		Liabilities		Net value
in PLN thousand	As at 31 December 2018	As at 31 December 2017	As at 31 December 2018	As at 31 December 2017	As at 31 December 2018	As at 31 December 2017
Property, plant and equipment and investment property	-	-	(105 010)	(91 735)	(105 010)	(91 735)
Inventories	908	891	(1 860)	(2 361)	(952)	(1 470)
Receivables	94	118	(688)	(698)	(594)	(580)
Employee benefits	2 667	3 173	-	-	2 667	3 173
Provisions	9 447	9 588	-	-	9 447	9 588
Other	40	55	(524)	(55)	(484)	-
Tax losses carried forward	1 121	-	-	-	1 121	-
Deferred tax assets/liabilities	14 277	13 825	108 082	(94 849)	(93 805)	(81 024)
Set off of tax	(14 277)	(13 825)	14 277	13 825	-	-
Net deferred tax assets/liabilities in the statement of financial position	-	-	(93 805)	(81 024)	(93 805)	(81 024)

18c. Changes in temporary differences in the period

in PLN thousand	Balance at 01.01.2018.	Changes in temporary differences recognised in the statement of comprehensive income	Balance at 31.12.2018
Property, plant and equipment and investment property	(482 815)	(69 876)	(552 691)
Inventories	(7 737)	2 729	(5 008)
Receivables	(3 053)	(72)	(3 125)
Employee benefits	16 699	(2 664)	14 035
Provisions	50 466	(744)	49 722
Other	-	(2 541)	(2 541)
Tax losses carried forward	-	5 901	5 901
	(426 440)	(67 267)	(493 707)

in PLN thousand	Balance at 01.01.2017	Changes in temporary differences recognised in the statement of comprehensive income	Balance at 31.12.2017
Property, plant and equipment and investment property	(440 160)	(42 655)	(482 815)
Inventories	(8 843)	1 106	(7 737)
Receivables	(2 953)	(100)	(3 053)
Employee benefits	14 154	2 545	16 699
Provisions	43 635	6 831	50 466
Other	(322)	322	-
	(394 489)	(31 951)	(426 440)