Raport PGNiG 2014

As at Dec 31 2014	Development expenses	Goodwill	Perpetual usufruct right to land – acquired for consideration**	Software	CO₂ emission allowances	Other intangible assets	Total
Net carrying amount as at Jan 1 2014, net of accumulated amortisation and impairment losses	1	44	670	258	37	154	1,164
Increase	-	-	-	1	55	-	56
Changes in the Group	-	-	-	-	-	-	-
Decrease	-	-	(7)	(1)	-	-	(8)
Currency translation differences	-	-	-	-	-	5	5
Transfers from tangible assets under construction and between asset groups	-	-	2	(92)	-	193	103
Impairment losses	-	-	-	(1)	-	(19)	(20)
Depreciation expense for the reporting period	-	-	(2)	(51)	(45)	(89)	(187)
Net carrying amount as at Dec 31 2014, net of accumulated amortisation and impairment losses	1	44	663	114	47	244	1,113

As at Jan 1 2014
Gross carrying amount	5	44	689	583	283	341	1,945
Accumulated amortisation and impairment losses	(4)	-	(19)	(325)	(246)	(187)	(781)
Net carrying amount as at Jan 1 2014	1	44	670	258	37	154	1,164

As at Dec 31 2014
Gross carrying amount	5	44	682	387	338	629	2,085
Accumulated amortisation and impairment losses	(4)	-	(19)	(273)	(291)	(385)	(972)
Net carrying amount as at Dec 31 2014	1	44	663	114	47	244	1,113
* The Group also holds perpetual usufruct right to land obtained free of charge, which is disclosed as an off-balance-sheet item.

As at Dec 31 2013	Development expenses	Goodwill	Perpetual usufruct right to land – acquired for consideration**	Software	CO₂ emission allowances	Other intangible assets	Total
Net value as at Jan 1 2013, net of accumulated amortisation and impairment losses	1	44	672	213	50	166	1,146
Increase	-	-	(1)	-	71	-	70
Changes in the Group	-	-	-	-	-	-	-
Decrease	-	-	(2)	(1)	-	-	(3)
Currency translation differences	-	-	-	-	-	(1)	(1)
Transfers from tangible assets under construction and between asset groups	-	-	4	123	-	54	181
Impairment losses	-	-	(1)	(1)	-	(24)	(26)
Amortisation expense for the reporting period	-	-	(2)	(76)	(84)	(41)	(203)
Net carrying as at Dec 31 2013, net of accumulated amortisation and impairment losses	1	44	670	258	37	154	1,164

As at Jan 1 2013
Gross carrying amount	5	44	688	438	212	318	1,705
Accumulated amortisation and impairment losses	(4)	-	(16)	(225)	(162)	(152)	(559)
Net carrying amount as at Jan 1 2013	1	44	672	213	50	166	1,146

As at Dec 31 2013
Gross carrying amount	5	44	689	583	283	341	1,945
Accumulated amortisation and impairment losses	(4)	-	(19)	(325)	(246)	(187)	(781)
Net carrying amount as at Dec 31 2013	1	44	670	258	37	154	1,164
* The Group also holds perpetual usufruct right to land obtained free of charge, which is disclosed exclusively as an off-balance-sheet item.

	Development expenses	Goodwill	Perpetual usufruct right to land – acquired for consideration	Software	CO₂ emission allowances	Other intangible assets	Total
As at Jan 1 2014	-	-	4	1	-	32	37
Increase	-	-	1	1	-	15	17
Decrease	-	-	(1)	-	-	-	(1)
Currency translation differences	-	-	-	-	-	4	4
As at Dec 31 2014	-	-	4	2	-	51	57

As at Jan 1 2013	-	-	3	-	-	8	11
Increase	-	-	2	1	-	29	32
Decrease	-	-	(1)	-	-	(4)	(5)
Currency translation differences	-	-	-	-	-	(1)	(1)
As at Dec 31 2013	-	-	4	1	-	32	37

13. Intangible assets