As at 31 December 2013 and 31 December 2012 all intangible assets were manufactured externally.
Amortization of intangible assets by position in the consolidated income statement | 1 January – 31 December 2013 | 1 January – 31 December 2012 |
Claims, benefits and change in technical provisions |
12 904 |
17 764 |
Benefits and change in measurement of investment contracts |
2 |
9 |
Acquisition costs |
12 284 |
16 843 |
Administrative expenses |
33 819 |
39 283 |
Other operating expenses |
1 355 |
110 |
Costs of investment activities |
79 |
383 |
Total amortization |
60 443 |
74 392 |
Changes in intangible assets (by group) in the year ended 31 December 2013 |
| Acquired concessions, patents, licenses and similar items, including: | Computer software | Intangible assets under construction | Other intangible assets | Total intangible assets |
Gross value of intangible assets – opening balance |
559 746 |
446 263 |
206 382 |
1 507 |
767 635 |
Increases (due to): |
211 755 |
207 524 |
172 831 |
471 |
385 057 |
- purchase |
18 582 |
18 226 |
169 496 |
- |
188 078 |
- change in the consolidation scope |
7 470 |
5 557 |
- |
471 |
7 941 |
- reclassification from intangible assets under construction |
185 359 |
183 495 |
- |
- |
185 359 |
- other |
344 |
246 |
3 335 |
- |
3 679 |
Decreases (due to): |
(7 269) |
(4 031) |
(193 509) |
(17) |
(200 795) |
- sale |
(260) |
- |
- |
(17) |
(277) |
- liquidation |
(5 147) |
(2 705) |
(4 420) |
- |
(9 567) |
- reclassification from intangible assets under construction |
- |
- |
(185 359) |
- |
(185 359) |
- other |
(1 862) |
(1 326) |
(3 730) |
- |
(5 592) |
Exchange differences |
(53) |
(47) |
- |
- |
(53) |
Gross value of intangible assets – closing balance |
764 179 |
649 709 |
185 704 |
1 961 |
951 844 |
Accumulated amortization – opening balance |
(415 442) |
(341 967) |
- |
(311) |
(415 753) |
Changes (due to): |
(60 706) |
(56 066) |
- |
(525) |
(61 231) |
- amortization for the period |
(60 316) |
(55 073) |
- |
(127) |
(60 443) |
- disposal |
57 |
- |
- |
9 |
66 |
- liquidation |
4 648 |
2 687 |
- |
- |
4 648 |
- change in the consolidation scope |
(4 875) |
(3 250) |
- |
(419) |
(5 294) |
- exchange differences |
19 |
19 |
- |
12 |
31 |
- other |
(239) |
(449) |
- |
- |
(239) |
Accumulated amortization – closing balance |
(476 148) |
(398 033) |
- |
(836) |
(476 984) |
Impairment losses – opening balance |
(34 165) |
- |
(134 479) |
- |
(168 644) |
Changes charged to income statement, including: |
- |
- |
(1 910) |
- |
(1 910) |
- other operating expenses |
- |
- |
(1 910) |
- |
(1 910) |
Liquidation of assets |
- |
- |
4 420 |
- |
4 420 |
Impairment losses – closing balance |
(34 165) |
- |
(131 969) |
- |
(166 134) |
Net value of intangible assets – closing balance |
253 866 |
251 676 |
53 735 |
1 125 |
308 726 |
“Impairment losses”, include among others losses with respect to:
- the total balance of expenditures incurred for the GraphTalk project in the amount of PLN 116,309 thousand (PLN 116,309 thousand as at 31 December 2012);
- the unit-linked insurance management module and the base license GraphTalk in the amount of PLN 34,165 thousand (PLN 34,165 thousand as at 31 December 2012);
- the “Central Customer Database” project in the amount of PLN 6,255 thousand (PLN 6,255 thousand as at 31 December 2012).
Changes in intangible assets (by group) in the year ended 31 December 2012 |
| Acquired concessions, patents, licenses and similar items, including: | Computer software | Intangible assets under construction | Other intangible assets | Total intangible assets |
Gross value of intangible assets – opening balance |
490 959 |
356 492 |
224 258 |
1 003 |
716 220 |
Increases (due to): |
116 930 |
115 063 |
96 938 |
601 |
214 469 |
- purchase |
2 286 |
2 272 |
88 230 |
601 |
91 117 |
- reclassification from intangible assets under construction |
114 634 |
102 786 |
- |
- |
114 634 |
- other |
10 |
10 005 |
8 708 |
- |
8 718 |
Decreases (due to): |
(47 145) |
(24 304) |
(114 814) |
(4) |
(161 963) |
- liquidation |
(46 143) |
(23 089) |
- |
- |
(46 143) |
- reclassification from intangible assets under construction |
- |
- |
(114 634) |
- |
(114 634) |
- other |
(1 002) |
(1 215) |
(180) |
(4) |
(1 186) |
- exchange differences |
(998) |
(988) |
- |
(93) |
(1 091) |
Gross value of intangible assets – closing balance |
559 746 |
446 263 |
206 382 |
1 507 |
767 635 |
Accumulated amortization – opening balance |
(388 012) |
(301 364) |
- |
(222) |
(388 234) |
Changes (due to): |
(27 430) |
(40 603) |
- |
(89) |
(27 519) |
- amortization for the period |
(74 297) |
(60 065) |
- |
(95) |
(74 392) |
- liquidation |
46 143 |
23 089 |
- |
- |
46 143 |
- exchange differences |
694 |
694 |
- |
24 |
718 |
- other |
30 |
(4 321) |
- |
(18) |
12 |
Accumulated amortization – closing balance |
(415 442) |
(341 967) |
- |
(311) |
(415 753) |
Impairment losses – opening balance |
(34 165) |
- |
(127 783) |
- |
(161 948) |
Changes charged to income statement, including: |
- |
- |
(6 696) |
- |
(6 696) |
- other operating expenses |
- |
- |
(6 696) |
- |
(6 696) |
Impairment losses – closing balance |
(34 165) |
- |
(134 479) |
- |
(168 644) |
Net value of intangible assets – closing balance |
110 139 |
104 296 |
71 903 |
1 196 |
183 238 |