| 2013 | 2012 restated | |
|---|---|---|
| Employee benefits | (2,514,763) | (2,572,195) |
| Overheads | (1,289,796) | (1,352,530) |
| Amortisation and depreciation, of which: | (579,240) | (541,289) |
| tangible fixed assets | (312,627) | (309,358) |
| intangible assets | (266,603) | (231,920) |
| investment properties | (10) | (11) |
| Taxes and other charges | (71,041) | (72,535) |
| Contribution and payments to the Bank Guarantee Fund | (167,703) | (143,988) |
| Total | (4,622,543) | (4,682,537) |
Employee benefits
| 2013 | 2012 restated | |
|---|---|---|
| Wages and salaries*, of which: | (2,071,231) | (2,156,728) |
| expenses on employee pension programme | (25,701) | - |
| Social Insurance, of which: | (375,011) | (343,166) |
| contributions for retirement pay and pensions | (300,687) | (279,582) |
| Other employee benefits | (68,521) | (72,301) |
| Total | (2,514,763) | (2,572,195) |
* In the position ‘Wages and salaries’ the effect of release of provision for retirement benefits and pensions and anniversary bonuses and in the amount of PLN 179 million was included.
Operating lease agreements
Operating lease – lessee
Lease agreements, under which the lessor retains substantially all the risk and rewards incidental to the ownership of an asset, are classified as operating lease agreements. Lease payments under operating leases are recognised as expenses in the income statement, on a straight-line basis over the lease term.
Rental and tenancy agreements concluded by the Group in the course of its normal operating activities meet the criteria of operating leases. All of the above are arm’s length agreements.
The table below presents data on operating lease agreements concluded by the Group.
| 31.12.2013 | 31.12.2012 | ||
|---|---|---|---|
| Total value of future lease payments under irrevocable operating lease for the period | |||
| up to 1 year | 153,102 | 117,968 | |
| from 1 year to 5 years | 261,039 | 222,587 | |
| over 5 years | 49,476 | 54,450 | |
| Total | 463,617 | 395,005 | |
Lease and sub-lease payments recognised as an expense of a given period from 1 January 2013 to 31 December 2013 amounted to PLN 162 845 thousand (in the period from 1 January 2012 to 31 December 2012 PLN 157 588 thousand).