8.3. Assets held for sale
Accounting policies
The Group classifies a non-current asset (or disposal group) as held for sale if its carrying amount is to be recovered principally through a sale transaction rather than through continuing use. Non-current assets held for sale are measured at the lower of their net carrying amount and fair value less cost to sell. If the fair value is lower than the net carrying amount, the difference is charged to profit or loss as an impairment loss.
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| Asset (disposal group) held for sale | Terms and expected date of disposal | Carrying amount | |
|---|---|---|---|
| 2016 | 2015 | ||
| Shares in held-for-sale companies | Inviting other shareholders and potential investors to buy the shares or voluntary cancellation of the shares | 3 | 3 |
| Office building at ul. Kruczkowskiego in Warsaw | No-tender procedure | – | 129 |
| Other non-current assets held for sale | Tender | 54 | 32 |
| Total | 57 | 164 | |
Chapter list
- 8.1. Share capital and share premium
- 8.2. Earnings per share
- 8.3. Assets held for sale
- 8.4. Other assets
- 8.5. Contingent assets and liabilities
- 8.6. Joint operations
- 8.7. Changes in the Group structure in the reporting period
- 8.8. Business combinations
- 8.9. Other important information
- 8.10. Events subsequent to the end of the reporting period
