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Leases are classified depending on the extent to which the risks and benefits of ownership of the leased asset are attributable to the lessor and to the lessee. PZU Group companies are parties to leases, both as lessors and lessees. These agreements concern mainly property and therefore are classified as operating leases.
Lease payments for operating leases are recognized in the statement of profit or loss with the application of the straight line method throughout the leasing period.
