Notes to the consolidated financial statements
27. Intangible assets
Balance as at | Balance as at | |
---|---|---|
31 December 2016 | 31 December 2015 | |
PLN’000 | PLN’000 | |
R&D expenses | 6 856 | 7 187 |
Copyrights, licenses and software | 34 525 | 33 783 |
Expenditures on intangible assets | 33 879 | 13 152 |
Total intangible assets | 75 260 | 54 122 |
As at 31 December 2016, the Group was a party to agreements resulting in contractual liabilities due to acquisition of intangible assets of PLN 10,030 thousand.
Change in the balance of intangible assets in the period from 1 January 2016 to 31 December 2016
R&D expenses | Copyrights, licenses and software |
Expenditures on intangible assets | Total intangible assets | |
---|---|---|---|---|
PLN’000 | PLN’000 | PLN’000 | PLN’000 | |
Gross value of intangible assets opening balance |
10 284 | 100 922 | 13 152 | 124 358 |
Increases | 1 609 | 11 471 | 28 242 | 41 322 |
Reclassification from expenditures | 1 609 | 5 906 | 0 | 7 515 |
Direct purchases | 0 | 5 565 | 28 242 | 33 807 |
Decreases | 0 | (440) | (7 515) | (7 955) |
Sales, liquidation | 0 | (440) | 0 | (440) |
Expenditure settlement | 0 | 0 | (7 515) | (7 515) |
Gross value of intangible assets closing balance |
11 893 | 111 953 | 33 879 | 157 725 |
Accumulated amortization opening balance |
3 097 | 67 139 | 0 | 70 236 |
Increases | 1 940 | 10 729 | 0 | 12 669 |
Amortization | 1 940 | 10 729 | 0 | 12 669 |
Decreases | 0 | (440) | 0 | (440) |
Sales, liquidation | 0 | (440) | 0 | (440) |
Accumulated amortization closing balance |
5 037 | 77 428 | 0 | 82 465 |
Net value of intangible assets opening balance |
7 187 | 33 783 | 13 152 | 54 122 |
Net value of intangible assets closing balance |
6 856 | 34 525 | 33 879 | 75 260 |
Change in the balance of intangible assets in the period from 1 January 2015 to 31 December 2015
R&D expenses | Copyrights, licenses and software |
Expenditures on intangible assets | Total intangible assets | |
---|---|---|---|---|
PLN’000 | PLN’000 | PLN’000 | PLN’000 | |
Gross value of intangible assets opening balance |
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) |
Gross value of intangible assets closing balance |
10 284 | 100 922 | 13 152 | 124 358 |
Accumulated amortization opening balance |
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) |
Accumulated amortization closing balance |
3 097 | 67 139 | 0 | 70 236 |
Net value of intangible assets opening balance |
6 537 | 22 279 | 3 585 | 32 401 |
Net value of intangible assets closing balance |
7 187 | 33 783 | 13 152 | 54 122 |