[20] Other property, plant and equipment
The changes in the carrying amounts of other property, plant and equipment were as follows: >> Table 060
|
Other property, plant and equipment |
|
|
>> TABLE 060 |
|
|
in € million |
Land and buildings |
Plant, machinery, and office furniture and equipment |
Advances paid and assets under construction |
Total |
|
|
|
|
|
|
|
Balance as at 01/01/2012 |
345.2 |
188.5 |
20.1 |
553.8 |
|
Group changes |
3.0 |
–0.2 |
– |
2.9 |
|
Exchange rate adjustments |
–0.3 |
–0.1 |
–0.1 |
–0.5 |
|
Additions |
9.9 |
65.7 |
17.5 |
93.2 |
|
Disposals |
–19.0 |
–30.4 |
–6.2 |
–55.6 |
|
Depreciation |
–14.1 |
–63.1 |
– |
–77.2 |
|
Impairment |
–12.3 |
–4.0 |
– |
–16.3 |
|
Reclassification |
9.9 |
6.0 |
–15.7 |
0.2 |
|
|
|
|
|
|
|
Balance as at 31/12/2012 |
322.3 |
162.4 |
15.6 |
500.3 |
|
Gross carrying amount as at 31/12/2012 |
637.6 |
888.0 |
15.6 |
1,541.3 |
|
Accumulated depreciation |
–315.4 |
–725.6 |
– |
–1,040.9 |
|
|
|
|
|
|
|
Balance as at 01/01/2013 |
322.3 |
162.4 |
15.6 |
500.3 |
|
Group changes |
11.8 |
6.1 |
0.6 |
18.5 |
|
Exchange rate adjustments |
–5.2 |
–2.7 |
–0.2 |
–8.1 |
|
Additions |
6.2 |
46.5 |
11.7 |
64.4 |
|
Disposals |
–3.2 |
–2.9 |
–0.1 |
–6.2 |
|
Depreciation |
–14.7 |
–53.1 |
– |
–67.8 |
|
Reversal of impairment |
– |
0.5 |
– |
0.5 |
|
Reclassification |
2.8 |
1.5 |
–6.5 |
–2.2 |
|
|
|
|
|
|
|
Balance as at 31/12/2013 |
320.0 |
158.3 |
21.1 |
499.4 |
|
Gross carrying amount as at 31/12/2013 |
647.2 |
939.6 |
21.1 |
1,607.9 |
|
Accumulated depreciation |
–327.2 |
–781.3 |
– |
–1,108.5 |
Land and buildings in the amount of €18.3 million (31 December 2012: €4.2 million) were largely pledged as collateral for accrued retirement benefits under partial retirement agreements.
The KION Group did not recognise any significant impairment losses in accordance with IAS 36 on other property, plant and equipment in 2013. Of the impairment losses recognised in 2012, which predominantly related to the planned closure of production sites, €12.3 million was attributable to land and buildings and €4.0 million to plant & machinery and office furniture & equipment.
Plant & machinery and office furniture & equipment include assets from procurement leases (finance leases) amounting to €13.3 million (31 December 2012: €15.5 million). Depreciation on these assets came to €3.7 million in 2013. The corresponding liabilities are reported as other financial liabilities.