27. Intangible assets
| Intangible assets | 31.12.2021 | 31.12.2020 |
|---|---|---|
| Licenses | 533,757 | 420,429 |
| Other intangible assets | 17,227 | 7,951 |
| Expenditure on intangible assets | 177,491 | 223,228 |
| Total intangible assets | 728,475 | 651,608 |
| Intangible assets | ||||
| 12 months ended 31.12.2021 | Licenses | Other intangible assets | Expenditure on intangible assets | Total |
| Gross book value | ||||
| As at 1 January | 1,481,814 | 23,432 | 223,228 | 1,728,474 |
| Increases: | 285,008 | 14,133 | 278,231 | 577,372 |
| reclassification from expenditure | 268,487 | 13,977 | 158 | 282,622 |
| purchase | 16,403 | 156 | 278,073 | 294,632 |
| other | 118 | – | – | 118 |
| Decreases: | (403,054) | (7,472) | (323,488) | (734,014) |
| reclassification from expenditure | – | – | (282,622) | (282,622) |
| sale, liquidation, donation, shortage | (401,883) | (7,471) | – | (409,354) |
| other | (1,171) | (1) | (40,866) | (42,038) |
| As at 31 December | 1,363,768 | 30,093 | 177,971 | 1,571,832 |
| Accumulated amortisation (-) | ||||
| As at 1 January | 1,061,385 | 15,481 | – | 1,076,866 |
| Changes: | (231,374) | (2,615) | – | (233,989) |
| amortisation for the financial year | 154,323 | 14,942 | – | 169,265 |
| other | – | (11,065) | – | (11,065) |
| sale, liquidation, donation, shortage | (385,697) | (6,492) | – | (392,189) |
| As at 31 December | 830,011 | 12,866 | – | 842,877 |
| Impairment allowances (-) | ||||
| As at 1 January | – | – | – | – |
| Balance changes: | – | – | 480 | 480 |
| impairment allowance recalculation | – | – | 480 | 480 |
| As at 31 December | – | – | 480 | 480 |
| Net book value | ||||
| As at 1 January | 420,429 | 7,951 | 223,228 | 651,608 |
| As at 31 December | 533,757 | 17,227 | 177,491 | 728,475 |
| Intangible assets | ||||
|---|---|---|---|---|
| 12 months ended 31.12.2020 | Licenses | Other intangible assets | Expenditure on intangible assets | Total |
| Gross book value | ||||
| As at 1 January | 1,313,359 | 20,673 | 233,656 | 1,567,688 |
| Increases: | 270,938 | 3,334 | 282,182 | 556,454 |
| reclassification from expenditure | 264,313 | 3,198 | – | 267,511 |
| purchase | 6,480 | 42 | 249,357 | 255,879 |
| other | 145 | 94 | 32,825 | 33,064 |
| Decreases: | (102,483) | (575) | (292,610) | (395,668) |
| reclassification from expenditure | – | – | (267,512) | (267,512) |
| sale, liquidation, donation, shortage | (102,483) | (561) | (3,637) | (106,681) |
| other | – | (14) | (21,461) | (21,475) |
| As at 31 December | 1,481,814 | 23,432 | 223,228 | 1,728,474 |
| Accumulated amortisation (-) | ||||
| As at 1 January | 1,033,684 | 12,329 | – | 1,046,013 |
| Changes: | 27,701 | 3,152 | – | 30,853 |
| amortisation for the financial year | 124,553 | 8,279 | – | 132,832 |
| other | – | (4,760) | – | (4,760) |
| sale, liquidation, donation, shortage | (96,852) | (367) | – | (97,219) |
| As at 31 December | 1,061,385 | 15,481 | – | 1,076,866 |
| Impairment allowances (-) | ||||
| As at 1 January | – | 46 | 1,685 | 1,730 |
| Balance changes: | – | (46) | (1,685) | (1,730) |
| impairment allowance recalculation | – | (46) | (1,685) | (1,730) |
| As at 31 December | – | – | – | – |
| Net book value | ||||
| As at 1 January | 279,675 | 8,298 | 231,971 | 519,945 |
| As at 31 December | 420,429 | 7,951 | 223,228 | 651,608 |
The Group identifies impairment triggers for intangible assets which are not transferred to utilisation yet, i.e. those under development, on an ongoing basis.
As at 31 December 2021, the Group had significant contractual obligations incurred in connection with the acquisition of intangible assets in the amount of PLN 3,505 thousand (PLN 1,394 as of 31 December 2020)