72
NOTE 16 – PROPERTY, PLANT AND EQUIPMENT
Group
Land and
buildings
Plant and
machinery
Equipment,
tools and
fixtures and
fittings
Non-current
assets
under
construction Total
Cost at January 1, 2016 1,655 7,272 546 942 10,415
Investments 29 322 31 579 961
Acquired through business combinations 79 411 8 3 501
Disposals - -89 -38 - -127
Reclassifications 49 117 22 -179 9
Exchange differences 39 75 7 129 250
Accumulated cost at December 31, 2016 1,851 8,108 576 1,474 12,009
Cost at January 1, 2017 1,851 8,108 576 1,474 12,009
Investments 37 193 23 525 778
Disposals -29 -132 -28 -4 -193
Reclassification to tax assets - - - -87 -87
Reclassifications 397 721 10 -1,076 52
Exchange differences -69 -157 -16 -65 -307
Accumulated cost at December 31, 2017 2,187 8,733 565 767 12,252
Depreciation at January 1, 2016 895 4,819 372 - 6,086
Acquired through business combinations 58 299 6 - 363
Disposals - -83 -36 - -119
Reclassifications 5 -5 - - 0
Depreciations for the year 45 348 37 - 430
Exchange differences 17 29 5 - 51
Accumulated depreciation at December 31, 2016 1,020 5,407 384 - 6,811
Depreciation at January 1, 2017 1,020 5,407 384 - 6,811
Disposals -29 -129 -27 - -185
Reclassifications 11 47 -6 - 52
Depreciations for the year 54 366 42 - 462
Exchange differences -19 -72 -9 - -100
Accumulated depreciation at December 31, 2017 1,037 5,619 384 - 7,040
Impairment loss at January 1, 2016 13 21 - - 34
Exchange differences -1 1 - - 0
Accumulated impairment loss at
12 22 - -
December 31, 2016
34
Impairment loss at January 1, 2017 12 22 - - 34
Accumulated impairment loss at
12 22 - -
December 31, 2017
34
Residual value according to plan at
December 31, 2016
819 2,679 192 1,474
5,164
of which land 150
Residual value according to plan
at December 31, 2017
1,138 3,092 181 767
5,178
of which land 143