a) 2016
| Land | Buildings and structures | including excavation | Technical equipment and machines | Vehicles | Other fixed assets | Fixed assets under construction | Total | ||
|---|---|---|---|---|---|---|---|---|---|
| Balance as at 1 January 2016 | |||||||||
| Cost | 92 573 | 12 020 514 | 1 042 951 | 8 404 091 | 252 460 | 545 665 | 4 745 900 | 26 061 203 | |
| Accumulated depreciation | (3 908 052) | (12 498) | (3 121 598) | (86 859) | (333 670) | (2 656) | (7 452 835) | ||
| Impairment loss | (1 703) | (269 775) | - | (467 430) | (1 099) | (2 587) | (790 796) | (1 533 390) | |
| Net carrying amount | 90 870 | 7 842 687 | 1 030 453 | 4 815 063 | 164 502 | 209 408 | 3 952 448 | 17 074 978 | |
| Changes in the 12 months ended 31 December 2016 | |||||||||
| Reclassifications | 5 437 | 968 405 | 141 415 | 637 835 | 25 363 | 36 579 | (1 722 682) | (49 063) | |
| Acquisition | - | 4 944 | - | 1 866 | 4 693 | 1 638 | 2 567 616 | 2 580 757 | |
| Disposal (cost) | (861) | (3 738) | - | (1 900) | (4 313) | (260) | (89) | (11 161) | |
| Disposal (accumulated depreciation) | - | 2 924 | - | 1 273 | 4 117 | 276 | - | 8 590 | |
| Depreciation | - | (596 391) | (184 986) | (426 114) | (21 594) | (41 500) | - | (1 085 599) | |
| Impairment loss (-)* | (502) | (57 380) | - | (91 083) | 7 | (122) | 52 443 | (96 637) | |
| Reclassifications to non-current assets held for sale (cost) | - | (13) | - | (896) | (21) | - | - | (930) | |
| Reclassifications to investment property (cost) | (40) | (3 432) | - | (107) | - | (149) | (4 646) | (8 374) | |
| Reclassifications to investment property (accumulated depreciation) | - | 102 | - | 4 | - | 6 | - | 112 | |
| Liquidation (cost) | (122) | (107 967) | (23 701) | (30 529) | (1 798) | (915) | - | (141 331) | |
| Liquidation (accumulated depreciation) | - | 77 785 | 7 962 | 25 878 | 1 634 | 895 | - | 106 192 | |
| Other (cost) | (9) | 1 406 | (304) | 1 386 | 560 | (5) | (5 569) | (2 231) | |
| Other (accumulated depreciation) | - | 6 810 | - | 782 | (13) | (384) | - | 7 195 | |
| Balance as at 31 December 2016 | |||||||||
| Cost | 96 978 | 12 880 119 | 1 160 361 | 9 011 746 | 276 944 | 582 553 | 5 580 530 | 28 428 870 | |
| Accumulated depreciation | - | (4 416 822) | (189 522) | (3 519 775) | (102 715) | (374 377) | (2 656) | (8 416 345) | |
| Impairment loss | (2 205) | (327 155) | - | (558 513) | (1 092) | (2 709) | (738 353) | (1 630 027) | |
| Net carrying amount | 94 773 | 8 136 142 | 970 839 | 4 933 458 | 173 137 | 205 467 | 4 839 521 | 18 382 498 |
*Information on the results of impairment tests conducted in Q4 2016 and on the respective impairment losses is shown in Note 6. The impairment loss on property, plant and equipment was disclosed under “Impairment loss on non-financial non-current assets” line in the profit or loss.
b) 2015
| Land | Buildings and structures | including excavation | Technical equipment and machines | Vehicles | Other fixed assets | Fixed assets under construction | Total | |||
|---|---|---|---|---|---|---|---|---|---|---|
| Balance as at 1 January 2015 | ||||||||||
| Cost | 83 645 | 9 719 323 | - | 6 707 142 | 190 298 | 493 535 | 3 242 313 | 20 436 256 | ||
| Accumulated depreciation | (1 073) | (3 547 257) | - | (2 820 499) | (85 719) | (304 197) | (2 656) | (6 761 401) | ||
| Impairment loss | (265) | (37 968) | - | (12 010) | (8) | (199) | (6 463) | (56 913) | ||
| Net carrying amount | 82 307 | 6 134 098 | - | 3 874 633 | 104 571 | 189 139 | 3 233 194 | 13 617 942 | ||
| Changes in the 12 months ended 31 December 2015 | ||||||||||
| Reclassifications | 2 795 | 795 039 | 21 484 | 774 946 | 31 943 | 46 694 | (1 729 487) | (78 070) | ||
| Acquisition | - | 1 509 | - | 31 443 | 2 884 | 2 073 | 2 892 207 | 2 930 116 | ||
| Disposal (cost) | (114) | (2 361) | - | (4 533) | (6 311) | (2 040) | (129) | (15 488) | ||
| Disposal (accumulated depreciation) | - | 1 141 | - | 4 000 | 4 871 | 1 607 | - | 11 619 | ||
| Depreciation | - | (395 145) | (15 525) | (321 820) | (13 397) | (33 672) | - | (764 034) | ||
| Impairment loss (-) | (1 438) | (231 807) | - | (455 420) | (1 091) | (2 388) | (784 333) | (1 476 477) | ||
| Discontinued investments | - | - | - | - | - | - | (8 569) | (8 569) | ||
| Acquisition of subsidiaries | 5 820 | 1 554 048 | 1 025 713 | 914 193 | 40 928 | 9 023 | 354 024 | 2 878 036 | ||
| Reclassifications to non-current assets held for sale (cost) | - | (22 474) | - | (3 122) | (137) | (2 274) | (296) | (28 303) | ||
| Reclassifications to non-current assets held for sale (accumulated depreciation) | - | 3 012 | - | 1 861 | 137 | 1 878 | - | 6 888 | ||
| Reclassifications to investment property (cost) | - | (1 635) | - | - | - | - | - | (1 635) | ||
| Reclassifications to investment property (accumulated depreciation) | - | 251 | - | - | - | - | - | 251 | ||
| Liquidation (cost) | (501) | (44 589) | (4 246) | (19 837) | (7 185) | (1 293) | - | (73 405) | ||
| Liquidation (accumulated depreciation) | - | 35 064 | 3 027 | 18 136 | 7 074 | 1 476 | - | 61 750 | ||
| Other (cost) | 928 | 21 654 | - | 3 859 | 40 | (53) | (4 163) | 22 265 | ||
| Other (accumulated depreciation) | 1 073 | (5 118) | - | (3 276) | 175 | (762) | - | (7 908) | ||
| Balance as at 31 December 2015 | ||||||||||
| Cost | 92 573 | 12 020 514 | 1 042 951 | 8 404 091 | 252 460 | 545 665 | 4 745 900 | 26 061 203 | ||
| Accumulated depreciation | - | (3 908 052) | (12 498) | (3 121 598) | (86 859) | (333 670) | (2 656) | (7 452 835) | ||
| Impairment loss | (1 703) | (269 775) | - | (467 430) | (1 099) | (2 587) | (790 796) | (1 533 390) | ||
| Net carrying amount | 90 870 | 7 842 687 | 1 030 453 | 4 815 063 | 164 502 | 209 408 | 3 952 448 | 17 074 978 | ||
Collaterals established on the Group's property, plant and equipment are disclosed in Note 17.
Finance lease
The Group uses the following property, plant and equipment under finance lease:
| 31.12.2016 | 31.12.2015 | |||||||
|---|---|---|---|---|---|---|---|---|
| Initial cost | Accumulated depreciation | Net carrying amount | Initial cost | Accumulated depreciation | Net carrying amount | |||
| Technical equipment and machines | 608 | (326) | 282 | 1 530 | (723) | 807 | ||
| Vehicles | 6 282 | (1 146) | 5 136 | 4 302 | (1 068) | 3 234 | ||
| Total | 6 890 | (1 472) | 5 418 | 5 832 | (1 791) | 4 041 | ||
The Group does not enter into finance lease agreements as a financing party.
