28. Property, plant and equipment

Property, plant and equipment	31.12.2021	31.12.2020
Fixed assets, including:	455,206	507,441
land and buildings	104,873	129,709
IT equipment	145,741	162,182
office equipment	52,065	51,526
other, including leasehold improvements	152,527	164,024
Fixed assets under construction	22,970	47,450
Right of use, including:	765,347	924,649
land and buildings	743,564	907,828
motor vehicles	21,655	16,728
other, including leasehold improvements	128	93
Total property, plant and equipment	1,243,523	1,479,540

Changes in property, plant and equipment in 2021 and 2020 were presented below:

XLS

	Property, plant and equipment and fixed assets under construction
12 months ended 31.12.2021	Land and buildings	Property, plant and equipment	Fixed assets under construction	Total
Gross book value
As at 1 January	266,893	1,218,204	47,491	1,532,588
Increases:	1,220	85,108	47,682	134,010
reclassification from fixed assets under construction	1,109	57,114	–	58,223
purchase	36	20,635	44,179	64,850
other	75	7,359	3,503	10,937
Decreases:	(46,514)	(260,742)	(72,199)	(379,455)
reclassification from fixed assets under construction	–	–	(58,223)	(58,223)
sale, liquidation, donation, shortage, theft	(46,514)	(254,030)	–	(300,544)
other	–	(6,712)	(13,976)	(20,688)
As at 31 December	221,599	1,042,570	22,974	1,287,143
Accumulated depreciation (-)
As at 1 January	124,018	839,107	–	963,125
Balance changes:	(18,165)	(149,078)	–	(167,243)
depreciation for the financial year	5,989	97,319	–	103,308
sale, liquidation, donation, shortage	(24,154)	(246,397)	–	(270,551)
As at 31 December	105,853	690,029	–	795,882
Impairment allowances (-)
As at 1 January	13,166	1,365	41	14,572
Balance changes:	(2,293)	843	(37)	(1,487)
impairment allowance recalculation	(2,293)	843	(37)	(1,487)
As at 31 December	10,873	2,208	4	13,085
Net book value
As at 1 January	129,709	377,732	47,450	554,891
As at 31 December	104,873	350,333	22,970	478,176

XLS

	Property, plant and equipment and fixed assets under construction
12 months ended 31.12.2020	Land and buildings	Property, plant and equipment	Fixed assets under construction	Total
Gross book value
As at 1 January	412,810	1,259,850	94,250	1,766,910
Increases:	9,827	167,068	108,128	285,023
reclassification from fixed assets under construction	9,750	135,991	–	145,741
purchase	–	20,920	94,262	115,182
other	77	10,157	13,866	24,100
Decreases:	(155,744)	(208,714)	(154,887)	(519,345)
reclassification from fixed assets under construction	–	–	(145,741)	(145,741)
sale, liquidation, donation, shortage, theft	(155,630)	(192,511)	–	(348,141)
other	(114)	(16,203)	(9,146)	(25,463)
As at 31 December	266,893	1,218,204	47,491	1,532,588
Accumulated depreciation (-)
As at 1 January	199,753	918,992	–	1,118,745
Balance changes:	(75,735)	(79,885)	–	(155,620)
depreciation for the financial year	7,193	101,245	–	108,438
sale, liquidation, donation, shortage	(82,928)	(181,130)	–	(264,058)
As at 31 December	124,018	839,107	–	963,125
Impairment allowances (-)
As at 1 January	10,471	925	76	11,472
Balance changes:	2,695	440	(35)	3,100
impairment allowance recalculation	2,695	440	(35)	3,100
As at 31 December	13,166	1,365	41	14,572
Net book value
As at 1 January	202,586	339,933	94,174	636,693
As at 31 December	129,709	377,732	47,450	554,891

As at 31 December 2021, the Group had significant contractual obligations incurred in connection with the acquisition of property, plant and equipment in the amount of PLN 391 thousand (PLN 1,165 thousand as of 31 December 2020).

XLS

	Right of use
12 months ended 31.12.2021	Land and buildings	Motor vehicles	Other, including leasehold improvements	Total
Gross book value
As at 1 January	1,116,121	27,608	280	1,144,009
Increases:	79,969	14,451	145	94,565
Decreases:	(140,148)	(5,514)	(280)	(145,942)
As at 31 December	1,055,942	36,545	145	1,092,632
Accumulated depreciation (-)
As at 1 January	202,379	10,880	187	213,446
Balance changes:	93,778	4,010	(170)	97,618
depreciation for the financial year	118,142	8,727	111	126,980
other	(24,343)	(4,639)	(281)	(29,263)
sale, liquidation, donation, shortage	(21)	(78)	–	(99)
As at 31 December	296,157	14,890	17	311,064
Impairment allowances (-)
As at 1 January	5,914	–	–	5,914
Balance changes:	10,306	–	–	10,306
recognition of impairment allowance	13,250	–	–	13,250
reversal of impairment allowance	(2,944)	–	–	(2,944)
As at 31 December	16,220	–	–	16,220
Net book value
As at 1 January	907,828	16,728	93	924,649
As at 31 December	743,564	21,655	128	765,347

XLS

	Right of use
12 months ended 31.12.2020	Land and buildings	Motor vehicles	IT equipment	Other, including leasehold improvements	Total
Gross book value
As at 1 January	690,351	18,630	6,556	280	715,817
Increases:	503,318	11,569	–	–	514,887
Decreases:	(77,548)	(2,591)	(6,556)	–	(86,695)
As at 31 December	1,116,121	27,608	–	280	1,144,009
Accumulated depreciation (-)
As at 1 January	110,891	5,143	2,452	93	118,579
Balance changes:	91,488	5,737	(2,452)	94	94,867
depreciation for the financial year	118,001	7,886	707	94	126,688
other	(26,513)	(2,075)	(3,159)	–	(31,747)
sale, liquidation, donation, shortage	–	(74)	–	–	(74)
As at 31 December	202,379	10,880	–	187	213,446
Impairment allowances (-)
As at 1 January	7,185	–	–	–	7,185
Balance changes:	(1,271)	–	–	–	(1,271)
recognition of impairment loss	2,731	–	–	–	2 731
reversal of impairment loss	(4,002)	–	–	–	(4,002)
As at 31 December	5,914	–	–	–	5,914
Net book value
As at 1 January	572,275	13,487	4,104	187	590,053
As at 31 December	907,828	16,728	–	93	924,649

Previous topic

27. Intangible assets

Next topic

29. Leasing

28. Property, plant and equipment

Search results