23. Deferred distribution fees

31 December 2012 31 December 2011
Deferred distribution fees 92,221 94,389
Of which:
Current 57,096 59,361
Non-current 35,125 35,028

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 twelve-month agreements as at the date of signing was PLN 91,958.