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 |
Download note