a) 2016
| Research and development expenses | Goodwill | Computer software, licenses, concessions and patents | Easement rights | Customer relations | Geological information | Total | ||||
|---|---|---|---|---|---|---|---|---|---|---|
| Balance as at 1 January 2016 | ||||||||||
| Cost opening balance | 3 893 | 229 323 | 416 239 | 32 906 | 16 000 | 13 222 | 711 583 | |||
| Accumulated amortization | (404) | - | (187 696) | (2 078) | (16 000) | (129) | (206 307) | |||
| Impairment loss | - | (227 517) | (5 275) | (368) | - | - | (233 160) | |||
| Net carrying amount opening balance | 3 489 | 1 806 | 223 268 | 30 460 | 13 093 | 272 116 | ||||
| Changes in 12 months ended 31 December 2016 | ||||||||||
| Reclassifications | - | - | 45 529 | - | - | - | 45 529 | |||
| Acquisition | 702 | - | 36 873 | 13 046 | - | 27 604 | 78 225 | |||
| Disposal (cost) | - | - | (81) | - | - | (81) | ||||
| Disposal (accumulated amortization) | - | - | 81 | - | - | - | 81 | |||
| Amortization | (426) | - | (21 563) | (1 509) | (527) | (24 025) | ||||
| Impairment loss* | - | (766) | (443) | - | - | (1 209) | ||||
| Liquidation (cost) | - | - | (260) | - | - | - | (260) | |||
| Liquidation (accumulated amortization) | - | - | 260 | - | - | - | 260 | |||
| Other | - | - | 1 223 | 5 | - | - | 1 228 | |||
| Other (accumulated amortization) | - | - | (1 226) | - | - | - | (1 226) | |||
| Balance as at 31 December 2016 | ||||||||||
| Cost closing balance | 4 595 | 229 323 | 499 523 | 45 957 | 16 000 | 40 826 | 836 224 | |||
| Accumulated amortization | (830) | - | (210 144) | (3 587) | (16 000) | (656) | (231 217) | |||
| Impairment loss | - | (227 517) | (6 041) | (811) | - | - | (234 369) | |||
| Net carrying amount closing balance | 3 765 | 1 806 | 283 338 | 41 559 | - | 40 170 | 370 638 | |||
* 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 intangible assets was disclosed under “Impairment loss on non-financial non-current assets” line in the profit or loss.
b) 2015
| Research and development expenses | Goodwill | Computer software, licenses, concessions and patents | Easement rights | Customer relations | Geological information | Total | ||||
|---|---|---|---|---|---|---|---|---|---|---|
| Balance as at 1 January 2015 | ||||||||||
| Cost opening balance | 3 375 | 229 323 | 328 933 | 22 865 | 16 000 | - | 600 496 | |||
| Accumulated amortization | (424) | - | (168 528) | (1 258) | (13 792) | - | (184 002) | |||
| Impairment loss | - | (26 315) | (218) | - | - | - | (26 533) | |||
| Net carrying amount opening balance | 2 951 | 203 008 | 160 187 | 21 607 | 2 208 | - | 389 961 | |||
| Changes in 12 months ended 31 December 2015 | ||||||||||
| Reclassifications | 38 | - | 63 003 | 9 961 | - | - | 73 002 | |||
| Acquisition | - | - | 20 538 | 282 | - | - | 20 820 | |||
| Disposal (cost) | (214) | - | (64) | (17) | - | - | (295) | |||
| Disposal (accumulated amortization) | 214 | - | 81 | - | - | - | 295 | |||
| Amortization | (117) | - | (19 787) | (971) | (2 208) | (129) | (23 212) | |||
| Impairment loss | - | (201 202) | (5 057) | (368) | - | - | (206 627) | |||
| Acquisition of subsidiaries | - | - | 4 979 | - | - | 13 222 | 18 201 | |||
| Liquidation (cost) | - | - | (445) | - | - | - | (445) | |||
| Liquidation (accumulated amortization) | - | - | 430 | - | - | - | 430 | |||
| Other | 694 | - | (705) | (185) | - | - | (196) | |||
| Other (accumulated amortization) | (77) | - | 108 | 151 | - | - | 182 | |||
| Balance as at 31 December 2015 | ||||||||||
| Cost closing balance | 3 893 | 229 323 | 416 239 | 32 906 | 16 000 | 13 222 | 711 583 | |||
| Accumulated amortization | (404) | - | (187 696) | (2 078) | (16 000) | (129) | (206 307) | |||
| Impairment loss | - | (227 517) | (5 275) | (368) | - | - | (233 160) | |||
| Net carrying amount closing balance | 3 489 | 1 806 | 223 268 | 30 460 | - | 13 093 | 272 116 | |||
No collateral has been established on intangible assets.
