27. Intangible assets

Intangible assets	31.12.2019	31.12.2018
Licenses	279,675	332,813
Other intangible assets	8,299	8,836
Expenditure on intangible assets	231,971	179,118
Total intangible assets	519,945	520,767

		Intangible assets
12 months ended 31.12.2019	Licenses	Other intangible	Expenditure on intangible assets	Total
Gross book value
As at 1 January	1,237,539	43,669	181,430	1,462,638
Increases:	193,361	3,206	249,587	446,154
reclassification from expenditure	183,422	2,556	–	185,978
purchase	9,908	472	249,587	259,967
reclassification from property, plant and equipment	4	178	–	182
acquisition as a result of merger	27	–	–	27
Decreases:	(117,541)	(26,202)	(197,361)	(341,104)
reclassification from expenditure	–	–	(185,978)	(185,978)
sale, liquidation, donation, shortage	(117,541)	(26,194)	(1,455)	(145,190)
other	–	(8)	(9,928)	(9,936)
As at 31 December	1,313,359	20,673	233,656	1,567,688
Accumulated amortisation (-)
As at 1 January	904,726	34,833	–	939,559
Changes:	128,958	(22,504)	–	106,454
amortisation for the financial year	224,295	3,112	–	227,407
sale, liquidation, donation, shortage	(95,364)	(25,616)	–	(120,980)
acquisition as a result of merger	27	–	–	27
As at 31 December	1,033,684	12,329	–	1,046,013
Impairment allowances (-)
As at 1 January	–	595	1 717	2,312
Balance changes:	–	(549)	(32)	(582)
impairment allowance recalculation	–	(549)	(32)	(582)
As at 31 December	–	46	1,685	1,730
Net book value
As at 1 January	332,813	8,241	179,713	520,767
As at 31 December	279,675	8,299	231,971	519,945

	Intangible assets
12 months ended 31.12.2018	Licenses	Other intangible	Expenditure on intangible assets	Total
Gross book value
As at 1 January	494,486	12,244	64,897	571,627
Increases:	770,076	31,655	184,088	985,819
reclassification from expenditure	57,436	6,284	–	63,720
purchase	11,684	336	151,773	163,793
acquisition as a result of merger	700,956	25 035	32,315	758,306
Decreases:	(27,023)	(230)	(67,555)	(94,808)
reclassification from expenditure	–	–	(63,720)	(63,720)
sale, liquidation, donation, shortage	(27,061)	(192)	(1,508)	(28,761)
other	38	(38)	(2,327)	(2,327)
As at 31 December	1,237,539	43,669	181,430	1,462,638
Accumulated amortisation (-)
As at 1 January	274,896	7,248	–	282,144
Changes:	629,830	27,585	–	657,415
amortisation for the financial year	95,385	2,844	–	98,229
sale, liquidation, donation, shortage	(26,779)	(134)	–	(26,913)
acquisition as a result of merger	561,224	24,875	–	586,099
As at 31 December	904,726	34,833	–	939,559
Impairment allowances (-)
As at 1 January	–	–	1,143	1,143
Balance changes:	–	–	1,169	1,169
impairment allowance recalculation	–	–	1,169	1,169
As at 31 December	–	–	2,312	2,312
Net book value
As at 1 January	219,590	4,996	63,754	288,340
As at 31 December	332,813	8,836	179,118	520,767

The Group identifies impairment triggers for intangible assets not transferred to utilisation yet, i.e. under development, on an ongoing basis.

As at 31 December 2019 and 31 December 2018, the Group had no material contractual liabilities related to acquisition of intangible assets.

Annual report 2019

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