| For the year ended 31 December 2015 | Land and buildings | Machinery and equipment | Means of transport | Assets under construction | Investment properties | Other | Total |
| Gross value of tangible fixed assets at the beginning of the period | 2 574 292 | 2 042 418 | 106 772 | 171 047 | 132 789 | 585 340 | 5 612 658 |
| Increases, of which: | 212 133 | 22 573 | 75 511 | 355 014 | 26 144 | 32 679 | 724 054 |
| purchase and other changes, of which: | 30 727 | 17 746 | 69 246 | 337 319 | 25 589 | 12 554 | 493 181 |
| merger of entities | 28 029 | 5 236 | 1 484 | 52 | - | 7 580 | 42 381 |
| classification from non-current assets held for sale | 174 648 | 4 335 | 587 | 329 | - | 19 940 | 199 839 |
| other | 6 758 | 492 | 5 678 | 17 366 | 555 | 185 | 31 034 |
| Decreases, of which: | (151 654) | (331 523) | (68 647) | (14 547) | (2 349) | (34 417) | (603 137) |
| disposal and sale | (91 598) | (240 370) | (2 098) | (530) | (1 900) | (28 395) | (364 891) |
| currency translation differences | (16 489) | (14 296) | (1 251) | (1 763) | - | (5 755) | (39 554) |
| classification to non-current assets held for sale | (26 755) | (2 227) | - | - | (108) | (6) | (29 096) |
| classification to inventories | - | - | - | - | - | - | - |
| other | (16 812) | (74 630) | (65 298) | (12 254) | (341) | (261) | (169 596) |
| Transfers from capital expenditures to tangible fixed assets | 77 923 | 116 360 | - | (246 769) | - | 52 486 | - |
| Gross value of tangible fixed assets at the end of the period | 2 712 694 | 1 849 828 | 113 636 | 264 745 | 156 584 | 636 088 | 5 733 575 |
| Accumulated depreciation at the beginning of the period | (967 020) | (1 542 479) | (27 199) | - | (3 096) | (409 229) | (2 949 023) |
| Increases, of which: | (101 291) | (181 328) | (17 997) | (6) | (4 001) | (62 757) | (367 380) |
| depreciation for the period | (99 072) | (175 593) | (15 881) | - | (4 001) | (56 372) | (350 919) |
| classification from non-current assets held for sale | - | (1 450) | (637) | (6) | - | (1 270) | (3 363) |
| others,of which: | (2 219) | (4 285) | (1 479) | - | - | (5 115) | (13 098) |
| merger of entities | (2 219) | (2 792) | (1 458) | - | - | (3 741) | (10 210) |
| Decreases, of which: | 62 484 | 304 062 | 21 193 | - | 886 | 33 395 | 422 020 |
| disposal and sale | 54 586 | 236 183 | 1 748 | - | (3) | 26 785 | 319 299 |
| classification to non-current assets held for sale | - | - | - | - | 10 | - | 10 |
| currency translation differences | 2 510 | 8 535 | 618 | - | - | 3 210 | 14 873 |
| other | 5 388 | 59 344 | 18 827 | - | 879 | 3 400 | 87 838 |
| Accumulated depreciation at the end of the period | (1 005 827) | (1 419 745) | (24 003) | (6) | (6 211) | (438 591) | (2 894 383) |
| Impairment allowances at the beginning of the period | (4 511) | (109) | - | (5 460) | - | - | (10 080) |
| Increases, of which: | (66 425) | (3 307) | - | - | (8 560) | (8 822) | (87 114) |
| recognised during the period | (45 962) | (3 194) | - | - | (2 826) | (1 313) | (53 295) |
| classification from assets held for sale | (6 626) | (97) | (6 848) | (13 571) | |||
| other, of which: | (13 837) | (16) | (5 734) | (661) | (20 248) | ||
| merger of entities | (13 683) | - | - | - | - | (651) | (14 334) |
| Decreases, of which: | 37 586 | 791 | - | 1 517 | - | 294 | 40 188 |
| released during the period | 34 284 | 791 | - | - | 294 | 35 369 | |
| currency translation differences | 2 911 | - | - | - | - | - | 2 911 |
| other | 391 | - | - | 1 517 | - | - | 1 908 |
| Impairment allowances at the end of the period | (33 350) | (2 625) | - | (3 943) | (8 560) | (8 528) | (57 006) |
| Net carrying amount at the beginning of the period | 1 602 761 | 499 830 | 79 573 | 165 587 | 129 693 | 176 111 | 2 653 555 |
| Net carrying amount at the end of the period | 1 673 517 | 427 458 | 89 633 | 260 796 | 141 813 | 188 969 | 2 782 186 |
Off-balance sheet value of machinery and equipment used under operating lease agreements and operating leases with purchase options contracts amounted to PLN 74 930 thousand as at 31 December 2015 (as at 31 December 2014: PLN 66 705 thousand). In the years ended 31 December 2015 and 31 December 2014, respectively, there were no restrictions on the Group's right to use its tangible fixed assets as a result of pledges as collateral for liabilities.
| For the year ended 31 December 2014 | Land and buildings | Machinery and equipment | Means of transport | Assets under construction | Investment properties | Other | Total |
| Gross value of tangible fixed assets at the beginning of the period | 2 521 878 | 2 056 907 | 102 115 | 145 435 | 114 605 | 530 807 | 5 471 747 |
| Increases, of which: | 326 886 | 83 505 | 30 034 | 290 753 | 106 326 | 55 213 | 892 717 |
| take of control over subsidiaries | 299 832 | 69 829 | 1 859 | 1 629 | 63 652 | 48 569 | 485 370 |
| purchase and other changes | 133 | 13 453 | 27 915 | 288 850 | 42 674 | 6 500 | 379 525 |
| classification from non-current assets held for sale | 16 405 | 145 | 128 | - | - | - | 16 678 |
| other | 10 516 | 78 | 132 | 274 | - | 144 | 11 144 |
| Decreases, of which: | (332 879) | (235 662) | (5 388) | (8 290) | (88 142) | (61 456) | (751 806) |
| disposal and sale | (35 375) | (200 178) | (1 773) | - | (8 971) | (45 713) | (292 010) |
| currency translation differences | (36 867) | (30 214) | (2 453) | (4 308) | - | (12 511) | (86 353) |
| classification to non-current assets held for sale | (260 507) | - | - | - | - | (72) | (260 579) |
| classification to inventories | - | - | (19 989) | - | (79 171) | - | (99 160) |
| other | (130) | (5 270) | (1 162) | (3 982) | - | (3 160) | (13 704) |
| Transfers from capital expenditures to tangible fixed assets | 58 407 | 137 668 | - | (256 851) | - | 60 776 | - |
| Gross value of tangible fixed assets at the end of the period | 2 574 292 | 2 042 418 | 106 772 | 171 047 | 132 789 | 585 340 | 5 612 658 |
| Accumulated depreciation at the beginning of the period | (887 122) | (1 559 677) | (26 112) | - | (16) | (375 503) | (2 848 430) |
| Increases, of which: | (177 168) | (204 553) | (15 289) | - | (3 080) | (87 685) | (487 775) |
| take of control over subsidiaries | (86 467) | (42 703) | (660) | - | (1 416) | (32 998) | (164 244) |
| depreciation for the period | (90 482) | (161 595) | (14 581) | - | (1 664) | (51 228) | (319 550) |
| classification from non-current assets held for sale | - | (116) | (48) | - | - | - | (164) |
| other | (219) | (139) | - | - | - | (3 459) | (3 817) |
| Decreases, of which: | 97 270 | 221 751 | 14 202 | - | - | 53 959 | 387 182 |
| disposal and sale | 19 449 | 198 667 | 1 400 | - | - | 43 402 | 262 918 |
| classification to non-current assets held for sale | 70 949 | - | - | - | - | 72 | 71 021 |
| currency translation differences | 6 769 | 18 728 | 1 373 | - | - | 7 622 | 34 492 |
| other | 103 | 4 356 | 11 429 | - | - | 2 863 | 18 751 |
| Transfers from tangible assets to assets held for sale | - | - | - | - | - | - | - |
| Accumulated depreciation at the end of the period | (967 020) | (1 542 479) | (27 199) | - | (3 096) | (409 229) | (2 949 023) |
| Impairment allowances at the beginning of the period | (7 447) | (109) | - | (4 528) | - | - | (12 084) |
| Increases, of which: | - | (4) | - | (3 189) | - | - | (3 193) |
| recognised during the period | - | (4) | - | (3 189) | - | - | (3 193) |
| Decreases, of which: | 2 936 | 4 | - | 2 257 | - | - | 5 197 |
| released during the period | - | - | - | - | - | - | - |
| write-down of assets | 16 | 4 | - | - | - | - | 20 |
| currency translation differences | 2 920 | - | - | 2 257 | - | - | 5 177 |
| other | - | - | - | - | - | - | - |
| Impairment allowances at the end of the period | (4 511) | (109) | - | (5 460) | - | - | (10 080) |
| Net carrying amount at the beginning of the period | 1 627 309 | 497 121 | 76 003 | 140 907 | 114 589 | 155 304 | 2 611 233 |
| Net carrying amount at the end of the period | 1 602 761 | 499 830 | 79 573 | 165 587 | 129 693 | 176 111 | 2 653 555 |
In 2015 and 2014, the Group received compensation from third parties for impairment or loss of tangible fixed assets in the amount of PLN 18 993 thousand and PLN 14 986 thousand respectively recognised in the income statement.
In the year ended 31 December 2015 a significant item is the amount of PLN 46 243 thousand, concerning the organization costs of the new center’s activities (in 2014 it amounted to PLN 50 988 thousand and concerned a purchase of IT infrastructure components).
Operating lease – lessor
| Total value of future lease payments under irrevocable operating lease for the period: | 31.12.2015 | 31.12.2014 |
| For the period: | ||
| up to 1 year | 43 351 | 30 021 |
| from 1 year to 5 years | 16 415 | 17 166 |
| over 5 years | 4 902 | 8 875 |
| Total | 64 668 | 56 062 |
The average agreement period for operating lease agreements where the Group is a lessor is usually 36 months. The lessee bears service and insurance costs.
As at the balance sheet date the assets in lease under operating lease are as follows:
| for the year ended 31 December 2015 | Means of transport under operating lease |
Properties under operating lease |
Machinery and equipment under operating lease |
Total |
| Gross value at the beginning of the period | 39 112 | 4 970 | 867 | 44 949 |
| Changes during the period | (5 393) | (2 264) | - | (7 657) |
| Gross value | 33 719 | 2 706 | 867 | 37 292 |
| Accumulated depreciation at the begninning of the period | (6 026) | (363) | (235) | (6 624) |
| Depreciation for the period | (5 334) | (32) | (217) | (5 583) |
| Other changes in deprectiation, including currency translation differences | 12 174 | 221 | - | 12 395 |
| Accumulated depreciation | 814 | (174) | (452) | 188 |
| Impairment allowances at the beginning of the period | - | (628) | - | (628) |
| Impairment recognized during the period | - | (327) | - | (327) |
| Impairment allowances | - | (955) | - | (955) |
| Net book value | 34 533 | 1 577 | 415 | 36 525 |
| for the year ended 31 December 2014 | Means of transport under operating lease |
Properties under operating lease |
Machinery and equipment under operating lease |
Total |
| Gross value at the beginning of the period | 37 485 | 6 510 | 867 | 44 862 |
| Changes during the period | 1 627 | (1 540) | - | 87 |
| Gross value | 39 112 | 4 970 | 867 | 44 949 |
| Accumulated depreciation at the begninning of the period | (5 436) | (525) | (18) | (5 979) |
| Depreciation for the period | (5 251) | (89) | (217) | (5 557) |
| Transfers | 4 464 | - | - | 4 464 |
| Other changes in deprectiation, including currency translation differences | 197 | 251 | - | 448 |
| Accumulated depreciation | (6 026) | (363) | (235) | (6 624) |
| Impairment allowances at the beginning of the period | - | (1 036) | - | (1 036) |
| Currency translation differences | - | 408 | - | 408 |
| Impairment allowances | - | (628) | - | (628) |
| Net book value | 33 086 | 3 979 | 632 | 37 697 |