Note 22 – Other tangible assets

 

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

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
Cost of goods sold 21 996 14 351
Total depreciation and impairment 21 996 14 351

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