22. Deferred distribution fees

31 December 2013 31 December 2012
Deferred distribution fees 99,606 92,221
Of which:
Current 70,055 57,096
Non-current 29,551 35,125

Deferred distribution fees include commissions for distributors for contracts effectively concluded with subscribers. These costs are expensed by the Group to profit or loss over the minimum base period of the subscription contracts.

As at 31 December 2012, the balance of distribution fees relating to agreements whose basic period as at the date of signing was more than 12 months amounted to PLN 99,091 (as at 31 December 2012: 91,958 PLN).