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).