Development of five capitals is described in the Integrated Company’s business-model (see Section 4. Business-Model):

• Financial;
• Production;
• Human;
• Natural;
• Social and economic.

Increase in and expenditure of capitals takes place as a result of actions on value increment. According to the terminology defined in the prototype standard of integrated reporting, each type of capital is determined as follows:

• Financial capital consists of monetary funds used by the Company to carry out its activity;
• Production capital inlcudes production physical and infrastructure objects available to the Company and applied in its activity, as well as projects providing for effective production activity management;
• Human capital is the staff of the Company;
• Social and economic capital means social and economic relations of the Company with local communities and suppliers and contractors in regions of operation;
• Natural capital implies natural physical objects (water, air, soil, energy resources) applied by the Company in its activity and subject to effects of this activity.