Notes to the consolidated financial statements

27. Intangible assets

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	Balance as at 31 December 2013	Balance as at 31 December 2012 (restated)
	PLN ‘000	PLN ‘000
R&D expenses	4,012	2,133
Copyrights, licenses, concessions and software	23,840	20,649
Payments to intangible assets	2,363	4,557
Total intangible assets	30,215	27,339

As at 31 December 2013, the Group was a party to agreements resulting in contractual liabilities due to acquisition of intangible assets of PLN 3.9 million.

Change in intangible assets in the period from 1 January 2013 to 31 December 2013

	R&D expenses	Copyrights, licenses, concessions and software	Payments to intangible assets	Total intangible assets
	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000
Gross value of intangible assets at the beginning of the reporting period	2,137	67,404	4,557	74,098
Increases	2,345	12,678	7,554	22,577
Other increases	2,345	7,403	0	9,748
Direct purchases	0	5,275	7,554	12,829
Decreases	0	(137)	(9,748)	(9,885)
Sales, liquidation	0	(137)	0	(137)
Other decreases	0	0	(9,748)	(9,748)
Gross value of intangible assets at the end of the reporting period	4,482	79,945	2,363	86,790
Accumulated amortization at the beginning of the reporting period	4	46,755	0	46,759
Increases	466	9,487	0	9,953
Amortization	466	9,487	0	9,953
Decreases	0	(137)	0	(137)
Sales, liquidation	0	(137)	0	(137)
Accumulated amortization at the end of the reporting period	470	56,105	0	56,575
Net value of intangible assets at the beginning of the reporting period	2,133	20,649	4,557	27,339
Net value of intangible assets at the end of the reporting period	4,012	23,840	2,363	30,215

Change in intangible assets in the period from 1 January 2012 to 31 December 2012 (restated)

	R&D expenses	Copyrights, licenses, concessions and software	Payments to intangible assets	Total intangible assets
	PLN ‘000	PLN ‘000	PLN ‘000	PLN ‘000
Gross value of intangible assets at the beginning of the reporting period	22	58,106	5,150	63,278
Increases	2,115	9,481	6,868	18,464
Reclassification from investments	2,115	5,388	0	7,503
Direct purchases	0	4,093	6,868	10,961
Decreases	0	(183)	(7,461)	(7,644)
Sales, liquidation	0	(141)	0	(141)
Expenditure settlement	0	(42)	(7,461)	(7,503)
Gross value of intangible assets at the end of the reporting period	2,137	67,404	4,557	74,098
Accumulated amortization at the beginning of the reporting period	0	38,477	0	38,477
Increases	4	8,328	0	8,332
Amortization	4	8,328	0	8,332
Decreases	0	(50)	0	(50)
Sales, liquidation	0	(50)	0	(50)
Accumulated amortization at the end of the reporting period	4	46,755	0	46,759
Net value of intangible assets at the beginning of the reporting period	22	19,629	5,150	24,801
Net value of intangible assets at the end of the reporting period	2,133	20,649	4,557	27,339