| |
As at Dec 31 2014 |
As at Dec 31 2013 |
|
Land
|
71
|
77
|
|
Buildings and structures
|
17,172
|
17,188
|
|
Plant and equipment
|
8,602
|
8,663
|
|
Vehicles and other
|
1,211
|
1,213
|
|
Total tangible assets
|
27,056
|
27,141
|
|
Tangible exploration and evaluation assets under construction
|
2,148
|
2,102
|
|
Other tangible assets under construction
|
4,324
|
3,790
|
|
Total property, plant and equipment
|
33,528
|
33,033
|
TANGIBLE ASSETS
| As at Dec 31 2014 |
Land |
Buildings and structures |
Plant and equipment |
Vehicles and other |
Total |
|
Net carrying amount as at Jan 1 2014, net of accumulated depreciation and impairment losses
|
77
|
17,188
|
8,663
|
1,213
|
27,141
|
|
Increase
|
-
|
249
|
1
|
-
|
250
|
|
Decrease
|
(1)
|
(110)
|
(25)
|
(4)
|
(140)
|
|
Currency translation differences
|
-
|
-
|
(165)
|
1
|
(164)
|
|
Transfers from tangible assets under construction and between asset groups
|
-
|
1,271
|
1,238
|
212
|
2,721
|
|
Impairment losses
|
(5)
|
(357)
|
(67)
|
(8)
|
(437)
|
|
Depreciation expense for the reporting period
|
-
|
(1,069)
|
(1,043)
|
(203)
|
(2,315)
|
|
Net carrying amount as at Dec 31 2014, net of accumulated depreciation and impairment losses
|
71
|
17,172
|
8,602
|
1,211
|
27,056
|
|
|
|
|
|
|
|
|
As at Jan 1 2014
|
|
|
|
|
|
|
Gross carrying amount
|
79
|
27,169
|
12,528
|
2,424
|
42,200
|
|
Accumulated depreciation and impairment losses
|
(2)
|
(9,981)
|
(3,865)
|
(1,211)
|
(15,059)
|
|
Net carrying amount as at Jan 1 2014
|
77
|
17,188
|
8,663
|
1,213
|
27,141
|
|
|
|
|
|
|
|
|
As at Dec 31 2014
|
|
|
|
|
|
|
Gross carrying amount
|
78
|
28,536
|
13,467
|
2,583
|
44,664
|
|
Accumulated depreciation and impairment losses
|
(7)
|
(11,364)
|
(4,865)
|
(1,372)
|
(17,608)
|
|
Net carrying amount as at Dec 31 2014
|
71
|
17,172
|
8,602
|
1,211
|
27,056
|
| As at Dec 31 2013 |
Land |
Buildings and structures |
Plant and equipment |
Vehicles and other |
Total |
|
Net value as at Jan 1 2013, net of accumulated depreciation and impairment losses
|
70
|
16,522
|
4,530
|
1,244
|
22,366
|
|
Increase
|
1
|
36
|
33
|
4
|
74
|
|
Changes in the Group
|
-
|
-
|
-
|
-
|
-
|
|
Decrease
|
-
|
(611)
|
(54)
|
(12)
|
(677)
|
|
Currency translation differences
|
-
|
-
|
(284)
|
-
|
(284)
|
|
Transfers from tangible assets under construction and between asset groups
|
6
|
2,376
|
5,409
|
187
|
7,978
|
|
Impairment losses
|
-
|
(37)
|
(19)
|
(1)
|
(57)
|
|
Depreciation expense for the reporting period
|
-
|
(1,098)
|
(952)
|
(209)
|
(2,259)
|
|
Net carrying amount as at Dec 31 2013, net of accumulated depreciation and impairment losses
|
77
|
17,188
|
8,663
|
1,213
|
27,141
|
|
|
|
|
|
|
|
|
As at Jan 1 2013
|
|
|
|
|
|
|
Gross carrying amount
|
72
|
25,430
|
7,470
|
2,366
|
35,338
|
|
Accumulated depreciation and impairment losses
|
(2)
|
(8,908)
|
(2,940)
|
(1,122)
|
(12,972)
|
|
Net carrying amount as at Jan 1 2013
|
70
|
16,522
|
4,530
|
1,244
|
22,366
|
|
|
|
|
|
|
|
|
As at Dec 31 2013
|
|
|
|
|
|
|
Gross carrying amount
|
79
|
27,169
|
12,528
|
2,424
|
42,200
|
|
Accumulated depreciation and impairment losses
|
(2)
|
(9,981)
|
(3,865)
|
(1,211)
|
(15,059)
|
|
Net carrying amount as at Dec 31 2013
|
77
|
17,188
|
8,663
|
1,213
|
27,141
|
11.1. Property, plant and equipment used under finance lease agreements
| |
As at Dec 31 2014 |
As at Dec 31 2013 |
|
|
Initial carrying amount of capitalised finance lease
|
Accumulated depreciation
|
Impairment loss
|
Net carrying amount
|
Initial carrying amount of capitalised finance lease
|
Accumulated depreciation
|
Impairment loss
|
Net carrying amount
|
|
Plant and equipment
|
215
|
(74)
|
(1)
|
140
|
245
|
(68)
|
(1)
|
176
|
|
Vehicles and other
|
40
|
(13)
|
-
|
27
|
42
|
(10)
|
-
|
32
|
|
Total
|
255
|
(87)
|
(1)
|
167
|
287
|
(78)
|
(1)
|
208
|
11.2. Impairment losses on property, plant and equipment
| |
Land |
Buildings and structures |
Plant and equipment |
Vehicles and other |
Total tangible assets |
Tangible assets under construction - exploration for and evaluation of mineral resources |
Other tangible assets under construction |
Total property, plant and equipment |
|
As at Jan 1 2014
|
2
|
673
|
166
|
12
|
853
|
760
|
65
|
1,678
|
|
Increase
|
6
|
735
|
138
|
15
|
894
|
414
|
36
|
1,344
|
|
Decrease
|
(1)
|
(389)
|
(72)
|
(7)
|
(469)
|
(182)
|
(20)
|
(671)
|
|
Transferred
|
-
|
11
|
-
|
-
|
11
|
-
|
-
|
11
|
|
Currency translation differences
|
-
|
-
|
1
|
-
|
1
|
43
|
-
|
44
|
|
As at Dec 31 2014
|
7
|
1,030
|
233
|
20
|
1,290
|
1,035
|
81
|
2,406
|
|
|
|
|
|
|
|
|
|
|
|
As at Jan 1 2013
|
2
|
636
|
147
|
11
|
796
|
335
|
74
|
1,205
|
|
Increase
|
1
|
395
|
60
|
4
|
460
|
521
|
21
|
1,002
|
|
Decrease
|
(1)
|
(347)
|
(41)
|
(3)
|
(392)
|
(83)
|
(30)
|
(505)
|
|
Transfers
|
-
|
(11)
|
-
|
-
|
(11)
|
-
|
-
|
(11)
|
|
Currency translation differences
|
-
|
-
|
-
|
-
|
-
|
(13)
|
-
|
(13)
|
|
As at Dec 31 2013
|
2
|
673
|
166
|
12
|
853
|
760
|
65
|
1,678
|
As at the beginning of the period, impairment losses on tangible assets were PLN 853m, of which:
-
- PLN 654m were impairment losses on assets used directly in hydrocarbon production,
-
- PLN 8m were impairment losses on distribution assets,
-
- PLN 1m were impairment losses on assets of underground gas storage facilities,
-
- PLN 190m were impairment losses on other tangible assets.
Impairment losses recognised and reversed in the reporting period amounted to PLN 906m and PLN 469m respectively, of which PLN 776m and PLN 400m, respectively, concerned assets used directly in hydrocarbon production, with the balance attributable to other tangible assets used by the Group.
As at the end of the period, impairment losses on tangible assets were PLN 1,290m, of which:
-
- PLN 1,030m were impairment losses on assets used directly in hydrocarbon production,
-
- PLN 3m were impairment losses on distribution assets,
-
- PLN 257m were impairment losses on other tangible assets.
