| 31.12.2016 | 31.12.2015 | |
|---|---|---|
| Cost opening balance | 25 252 | 31 921 |
| Reclassifications | 3 664 | 1 635 |
| Acquisition | 4 646 | - |
| Disposal (cost) | (160) | - |
| Sale of investment property | - | (7 017) |
| Other | - | (1 287) |
| Cost closing balance | 33 402 | 25 252 |
| Opening balance of accumulated depreciation | (3 754) | (3 894) |
| Depreciation for the period | (1 130) | (763) |
| Reclassification (accumulated depreciation) | (112) | 251 |
| Other (accumulated depreciation) | 488 | 652 |
| Closing balance of accumulated depreciation | (4 508) | (3 754) |
| Opening balance of impairment loss | (874) | (4 596) |
| Impairment loss (-) | - | 3 722 |
| Closing balance of impairment loss | (874) | (874) |
| Net carrying amount opening balance | 20 624 | 23 431 |
| Net carrying amount closing balance | 28 020 | 20 624 |
No collateral has been established on investment property.
The income and expenses realized from investment property has beed presented below:
| 31.12.2016 | 31.12.2015 | |
|---|---|---|
| Revenue from investment property | 5 408 | 6 811 |
| Operating costs related to investment property: | (4 264) | (4 859) |
The Group recognizes as investment properties among others office buildings and other commercial properties.
The most valuable investment property is Enea S.A. former headquarter building, net carrying amount of PLN 9 119 thousand. The Group estimates fair value of this property at PLN 18 162 thousand.
