8. Perpetual usufruct of land

 31.12.201631.12.2015
Cost opening balance 91 214 81 577 
Acquisition 2 101 427
Disposal (cost) (722) (173)
Acquisition of subsidiaries - 5 349
Liquidation (cost) - (2 721)
Other - 6 755
 Cost closing balance 92 593 91 214 
 Opening balance of depreciation (4 944) (4 072)
Disposal (accumulated depreciation) 170 141
Depreciation (1 019) (991)
Liquidation (accumulated depreciation) - 54
Other (accumulated depreciation) 4 (76)
Closing balance of depreciation  (5 789) (4 944)
Opening balance of impairment (12 110) (224)
Closing balance of impairment (11 905) (12 110)
Net carrying amount opening balance 74 160 77 281
Net carrying amount closing balance 74 899 74 160