Notes to the consolidated financial statements
Download note 27 in XLS27. Intangible assets
| Balance as at | Balance as at | |
|---|---|---|
| 31 December 2015 | 31 December 2014 | |
| PLN’000 | PLN’000 | |
| R&D expenses | 7 187 | 6 537 |
| Copyrights, licenses, concessions and software | 33 783 | 22 279 |
| Payments to intangible assets | 13 152 | 3 585 |
| Total intangible assets | 54 122 | 32 401 |
As at 31 December 2015, the Group was a party to agreements resulting in contractual liabilities due to acquisition of intangible assets of PLN 13,721 thousand.
Change in the balance of intangible assets in the period from 1 January 2015 to 31 December 2015
| R&D expenses | Copyrights, licenses, concessions and software | Payments to intangible assets | Total intangible assets | |
|---|---|---|---|---|
| PLN’000 | PLN’000 | PLN’000 | PLN’000 | |
| Opening balance of gross intangible assets | 8 057 | 83 191 | 3 585 | 94 833 |
| Increases | 2 227 | 17 733 | 20 535 | 40 495 |
| Reclassification from expenditures | 2 227 | 8 741 | 0 | 10 968 |
| Direct purchases | 0 | 8 992 | 20 535 | 29 527 |
| Decreases | 0 | (2) | (10 968) | (10 970) |
| Sales, liquidation | 0 | (2) | 0 | (2) |
| Expenditure settlement | 0 | 0 | (10 968) | (10 968) |
| Closing balance of gross intangible assets | 10 284 | 100 922 | 13 152 | 124 358 |
| Opening balance of accumulated amortization | 1 520 | 60 912 | 0 | 62 432 |
| Increases | 1 577 | 6 229 | 0 | 7 806 |
| Amortization | 1 577 | 6 229 | 0 | 7 806 |
| Decreases | 0 | (2) | 0 | (2) |
| Sales, liquidation | 0 | (2) | 0 | (2) |
| Closing balance of accumulated amortization | 3 097 | 67 139 | 0 | 70 236 |
| Opening balance of net intangible assets | 6 537 | 22 279 | 3 585 | 32 401 |
| Closing balance of net intangible assets | 7 187 | 33 783 | 13 152 | 54 122 |
Change in the balance of intangible assets in the period from 1 January 2014 to 31 December 2014
| R&D expenses | Copyrights, licenses, concessions and softwarePayments to intangible assets | Total intangible assets | ||
|---|---|---|---|---|
| PLN’000 | PLN’000 | PLN’000 | PLN’000 | |
| Opening balance of gross intangible assets | 4 482 | 79 945 | 2 363 | 86 790 |
| Increases | 3 762 | 6 235 | 6 984 | 16 981 |
| Reclassification from expenditures | 2 355 | 3 211 | 0 | 5 566 |
| Direct purchases | 1 407 | 3 024 | 6 984 | 11 415 |
| Decreases | (187) | (2 989) | (5 762) | (8 938) |
| Sales, liquidation | (187) | (2 989) | (196) | (3 372) |
| Expenditure settlement | 0 | 0 | (5 566) | (5 566) |
| Closing balance of gross intangible assets | 8 057 | 83 191 | 3 585 | 94 833 |
| Opening balance of accumulated amortization | 470 | 56 105 | 0 | 56 575 |
| Increases | 1 071 | 7 796 | 0 | 8 867 |
| Amortization | 1 071 | 7 796 | 0 | 8 867 |
| Decreases | (21) | (2 989) | 0 | (3 010) |
| Sales, liquidation | (21) | (2 989) | 0 | (3 010) |
| Closing balance of accumulated amortization | 1 520 | 60 912 | 0 | 62 432 |
| Opening balance of net intangible assets | 4 012 | 23 840 | 2 363 | 30 215 |
| Closing balance of net intangible assets | 6 537 | 22 279 | 3 585 | 32 401 |