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 | 
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