Note 22 – Other tangible assets

 

Buildings and land 2015 2014 2013
Opening acquisition value 27 377 27 499 26 288
Additions through acquisitions 56 740 0 0
Additions 80 827 1 331
Sales/disposals 0 -881 0
Reclassifications 81 215 77
Translation differences 100 -283 -197
Closing accumulated acquisition value 84 378 27 377 27 499
Opening accumulated amortisations -17 623 -16 902 -15 931
Additions through acquisitions -35 071 0 0
Sales/disposals 0 134 0
Depreciations -1 299 -943 -1 018
Reclassifications -62 0 0
Translation differences -188 88 47
Closing accumulated amortisations -54 243 -17 623 -16 902
Net book value at the end of the year 30 135 9 754 10 597
Plant and machinery 2015 2014 2013
Opening acquisition value 192 853 191 537 192 634
Additions through acquisitions 85 710 0 0
Additions 6 761 4 912 11 831
Sales/disposals -4 785 -4 097 -9 842
Reclassifications 7 670 3 792 0
Translation differences 3 451 -3 291 -3 086
Closing accumulated acquisition value 291 660 192 853 191 537
Opening accumulated amortisations -134 173 -126 344 -120 127
Additions through acquisitions -68 573 0 0
Sales/disposals 2 465 3 340 4 986
Depreciations -13 934 -12 109 -13 183
Write-downs -4 947 0 0
Reclassifications -4 904 -1 312 0
Translation differences -3 001 2 252 1 980
Closing accumulated amortisations -227 067 -134 173 -126 344
Net book value at the end of the year 64 593 58 680 65 193
Equipment, tools, fixtures and fittings 2015 2014 2013
Opening acquisition value 28 242 28 075 28 281
Additions through acquisitions 14 292 0 0
Additions 1 867 1 159 1 059
Sales/disposals -1 269 -415 -715
Reclassifications 465 378 177
Translation differences 714 -955 -727
Closing accumulated acquisition value 44 311 -28 242 28 075
Opening accumulated amortisations -23 864 -23 700 -23 343
Additions through acquisitions -11 977 0 0
Sales/disposals 1 253 333 715
Depreciations -1 816 -1 299 -1 713
Reclassifications 63 -32 0
Translation differences -645 834 641
Closing accumulated amortisations -36 986 -23 864 -23 700
Net book value at the end of the year 7 325 4 378 4 375
Construction in progress 2015 2014 2013
Opening acquisition value 3 534 2 396 1 680
Additions through acquisitions 35 0 0
Additions 2 053 3 631 1 819
Reclassifications -3 416 -2 385 -1 026
Translation differences 35 -108 -77
Closing accumulated acquisition value 2 241 3 534 2 396

The cost of depreciation and impairment of property, plant and equipment has affected the following functions in the statement of profit or loss:

2015 2014 2013
Cost of goods sold 21 996 14 351 15 980
Total depreciation and impairment 21 996 14 351 15 980

Of the net book value of property, plant and equipment, 8 016 TEUR (2014: 7 213, 2013: 12 808) relates to leased machinery under finance lease agreements.