20a. 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	-	-	(126 954)	(120 585)	(126 954)	(120 585)
Inventories	914	897	(4 898)	(5 103)	(3 984)	(4 206)
Receivables	277	169	(688)	(699)	(411)	(530)
Employee benefits	3 634	4 565	-	-	3 634	4 565
Provisions	98 500	75 106	-	-	98 500	75 106
Other	297	153	(750)	(55)	(453)	98
Tax losses carried forward	1 121	-	-	-	1 121	-
Deferred tax assets/liabilities	104 743	80 890	(133 290)	(126 442)	(28 547)	(45 552)
Set off of tax	(39 648)	(45 838)	39 648	45 838	-	-
Net deferred tax assets/liabilities in the statement of financial position	65 095	35 052	(93 642)	(80 604)	(28 547)	(45 552)

20d. Changes in temporary differences in the period

in PLN thousand	Balance as at 01.01.2018	Changes in temporary differences recognised in the statement of comprehensive income	Balance as at 31.12.2018
Property, plant and equipment and investment properties	(634 659)	(33 527)	(668 186)
Inventories	(22 135)	1 171	(20 964)
Receivables	(2 785)	625	(2 160)
Employee benefits	24 029	(4 904)	19 125
Provisions	395 292	123 127	518 419
Other	508	(2 892)	(2 384)
Tax losses carried forward	-	5 901	5 901
	(239 750)	89 501	(150 249)

in PLN thousand	Balance as at 01.01.2017	Changes in temporary differences recognised in the statement of comprehensive income	Balance as at 31.12.2017
Property, plant and equipment and investment properties	(583 049)	(51 610)	(634 659)
Other investments	1	(1)	-
Inventories	(27 235)	5 100	(22 135)
Receivables	(1 662)	(1 123)	(2 785)
Employee benefits	21 623	2 406	24 029
Provisions	297 956	97 336	395 292
Other	(103)	611	508
	(292 469)	52 719	(239 750)