- Statement of Management's Responsibilities
- Independent Auditor's Report
- The consolidated financial statements
- Notes to the Consolidated Financial Statements
- General Information
- Main Accounting Policies
- Main Assumptions
- Risk Report
- Segment Reporting
- Notes to the Statement of Financial Position
- Intangible assets
- Property, plant and equipment
- Investment property
- Investments in associates
Financial assets 7
- Reinsurers' share of technical provisions
- Receivables
- Other assets
- Cash and cash equivalents
- Non-current assets held for sale
- Equity
- Subordinated liabilities
- Insurance technical provisions and insurance technical provisions for unit-linked insurance contracts
- Employee benefits
- Other provisions
- Deferred tax assets and liabilities
- Other financial liabilities
- Operating liabilities
- Other liabilities
- Notes to the Income Statement
- Other Information
- Appendix
6.2 Property, plant and equipment
Property, plant and equipment
|
|
|
|
|
in EUR |
|
|
Land |
Buildings |
Equipment |
TOTAL |
|
COST |
|
|
|
|
|
As at 1 January 2010 |
20,199,397 |
121,505,885 |
73,210,759 |
214,916,041 |
|
- acquisition |
1,873,808 |
9,923,727 |
11,249,556 |
23,047,091 |
|
- disposal |
-2,267,093 |
-2,550,813 |
-12,751,922 |
-17,569,828 |
|
- exchange rate differences |
-39,389 |
-379,242 |
-161,084 |
-579,715 |
|
As at 31 December 2010 |
19,766,723 |
128,499,557 |
71,547,309 |
219,813,589 |
|
- acquisition |
32,200 |
1,900,225 |
4,380,903 |
6,313,328 |
|
- disposal |
-1,741,973 |
-1,523,855 |
-4,141,181 |
-7,407,009 |
|
- changes of the Group |
-5,511,130 |
1,342,214 |
0 |
-4,168,916 |
|
- other changes |
-4,796,910 |
-8,923,418 | -578,426 | -14,298,754 |
|
- exchange rate differences |
-42,653 |
-334,112 |
28,185 |
-348,580 |
|
As at 31 December 2011 |
13,217,387 |
123,677,099 |
71,236,790 |
208,131,276 |
|
ACCUMULATED DEPRECIATION |
|
|
|
|
|
As at 1 January 2010 |
0 |
-24,774,939 |
-57,245,820 |
-82,020,759 |
|
- depreciation for the current year |
0 |
-3,014,197 |
-6,668,648 |
-9,682,845 |
|
- disposals |
0 |
2,199,612 |
12,142,504 |
14,342,116 |
|
- exchange rate differences |
0 |
14,043 |
84,519 |
98,562 |
|
As at 31 December 2010 |
0 |
-25,575,481 |
-51,687,445 |
-77,262,926 |
|
- depreciation for the current year |
0 |
-2,309,045 |
-6,342,823 |
-8,651,868 |
|
- disposal |
0 |
605,437 |
3,869,404 |
4,474,841 |
|
- other changes |
0 |
892,534 |
568,858 |
1,461,392 |
|
- exchange rate differences |
0 |
-14,035 |
-35,223 |
-49,258 |
|
As at 31 December 2011 |
0 |
-25,697,446 |
-53,625,147 |
-79,322,593 |
|
CARRYING AMOUNT |
|
|
|
|
|
As at 31 December 2010 |
19,766,723 |
102,924,076 |
19,859,864 |
142,550,663 |
|
As at 31 December 2011 |
13,217,387 |
97,979,653 |
17,611,646 |
128,808,686 |
An increae in value of buildings due to changes of the Group represents value of the buildings of the group entity Pista d.o.o., Beograd. For the explanation of other changes see Section 6.3 Investment property.
Property, plant and equipment pledged as collateral by the Group as at 31 December 2011 amounted to EUR 4,838,415 (vs. EUR 23,875,547 as at 31 December 2010). The statutory limitation on the Group's property, plant and equipment as at 31 December 2011 was EUR 7,334,541 (vs. EUR 25,621,629 as at 31 December 2010).
As at 31 December 2011, trade payables for property, plant and equipment amounted to EUR 638,775 (vs. EUR 99,376 as at 31 December 2010).
The depreciation charge for the current year is disclosed in several items of the income statement, as income statement expenses are presented by functional group, as described in Section 2.28 Main accounting Policies. For details, see expenses by nature and function in Section 7.11 Acquisition costs and other operating expenses.
As at 31 December 2011, property, plant and equipment under financial lease totalled EUR 12,348,365 (vs. EUR 11,726,498 as at 31 December 2010).