Notes to the consolidated financial statements

26. Property, plant and equipment

Download note 26 in XLS

	Balance as at 31 December 2013	Balance as at 31 December 2012 (restated)
	PLN ‘000	PLN ‘000
Buildings and structures	13,057	13,198
Land and other	499	499
Leasehold improvements	6,353	6,809
Plant and machinery	14,422	11,980
Fixed assets under construction	3,510	3,104
Vehicles	59	97
Fittings	6,460	7,637
Fixed assets under finance lease	306	889
Total	44,666	44,213

As at 31 December 2013 the Group was a party to contracts that resulted in contractual liabilities arising from acquisition of property, plant and equipment in the amount of PLN 2.9 million.

Change in property, plant and equipment in the period from 1 January 2013 to 31 December 2013

	Buildings and structures	Land and other	Leasehold improvements	Plant and equipment	Fixed assets under construction	Vehicles	Fittings	Lease	Total fixed assets
	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000
Gross value of fixed assets - at the beginning of the reporting period	19,046	499	22,201	38,345	3,104	210	27,144	2,188	112,737
Increases	423	0	2,292	7,787	6,201	44	2,296	0	19,043
Direct purchases	238	0	323	5,418	6,201	14	505	0	12,699
Other increases	185	0	1,969	2,369	0	30	1,791	0	6,344
Decreases	0	0	(1,162)	(2,070)	(5,795)	(24)	(1,874)	0	(10,925)
Sales, liquidation	0	0	(1,162)	(2,070)	(32)	(24)	(1,293)	0	(4,581)
Other decreases	0	0	0	0	(5,763)	0	(581)	2,188	(6,344)
Gross value of fixed assets – at the end of the reporting period	19,469	499	23,331	44,062	3,510	230	27,566	1,299	120,855
Accumulated depreciation at the beginning of the reporting period	5,848	0	15,392	26,365	0	113	19,507	583	68,524
Increases	564	0	2,655	5,304	0	59	3,313	583	12,478
Depreciation	564	0	2,653	4,817	0	59	3,310	0	11,986
Other increases	0	0	2	487	0	0	3	0	492
Decreases	0	0	(1,069)	(2,029)	0	(1)	(1,714)	0	(4,813)
Sales, liquidation	0	0	(1,069)	(2,029)	0	(1)	(1,229)	0	(4,328)
Other decreases	0	0	0	0	0	0	(485)	0	(485)
Accumulated depreciation – at the end of the reporting period	6,412	0	16,978	29,640	0	171	21,106	1,882	76,189
Net value of fixed assets at the beginning of the reporting period	13,198	499	6,809	11,980	3,104	97	7,637	889	44,213
Net value of fixed assets at the end of the reporting period	13,057	499	6,353	14,422	3,510	59	6,460	306	44,666

Change in property, plant and equipment in the period from 1 January 2012 to 31 December 2012 (restated)

	Buildings and structures	Land and other	Leasehold improvements	Plant and equipment	Fixed assets under construction	Vehicles	Fittings	Lease	Total fixed assets
	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000
Gross value of fixed assets - at the beginning of the reporting period	18,279	499	20,423	34,473	3,317	265	25,810	2,446	105,512
Increases	767	0	1,836	4,771	4,793	36	2,290	15	14,508
Direct purchases	167	0	743	2,856	4,793	1	809	0	9,369
Other increases	600	0	1,093	1,915	0	35	1,481	15	5,139
Decreases	0	0	(58)	(899)	(5,006)	(91)	(956)	(273)	(7,283)
Sales, liquidation	0	0	(58)	(899)	(10)	(91)	(828)	(273)	(2,159)
Other decreases	0	0	0	0	(4,996)	0	(128)	0	(5,124)
Gross value of fixed assets – at the end of the reporting period	19,046	499	22,201	38,345	3,104	210	27,144	2,188	112,737
Accumulated depreciation at the beginning of the reporting period	5,325	0	12,290	22,645	0	74	16,449	1,026	57,809
Increases	523	0	3,163	4,461	0	50	3,882	546	12,625
Depreciation	523	0	3,163	4,461	0	50	3,882	546	12,625
Decreases	0	0	(61)	(741)	0	(11)	(824)	(273)	(1,910)
Sales, liquidation	0	0	(55)	(771)	0	(11)	(792)	(273)	(1,910)
Other decreases	0	0	(6)	30	0	0	(32)	0	(8)
Accumulated depreciation – at the end of the reporting period	5,848	0	15,392	26,365	0	113	19,507	1,299	68,524
Net value of fixed assets at the beginning of the reporting period	12,954	499	8,133	11,828	3,317	191	9,361	1,420	47,703
Net value of fixed assets at the end of the reporting period	13,198	499	6,809	11,980	3,104	97	7,637	889	44,213