EN
PL
| Investment property | 31 December 2016 | 31 December 2015 |
|---|---|---|
| Own land | 145 | 117 |
| Land perpetual usufruct right | 27 | 24 |
| Buildings and structures | 1,565 | 1,030 |
| Cooperative ownership of premises | 1 | 1 |
| Total investment property | 1,738 | 1,172 |
| Change in investment property | 1 January–31 December 2016 | 1 January–31 December 2015 |
|---|---|---|
| Carrying amount – opening balance | 1,172 | 2,236 |
| Increases (due to): | 446 | 308 |
| - purchase | 138 | 270 |
| - reclassifications to real property used for internal purposes | 13 | 36 |
| - reclassification from assets held for sale according to IFRS 5 | 295 | 2 |
| Decreases (due to): | (13) | (1,460) |
| - sale and liquidation | (4) | (3) |
| - reclassifications to real property used for internal purposes | (5) | (75) |
| - reclassification to assets held for sale according to IFRS 5 | (4) | (1,382) |
| Profit (loss) on fair value remeasurements | 133 | 89 |
| - recognized in profit or loss | 126 | 80 |
| - recognized in other comprehensive income | 7 | 9 |
| Foreign exchange differences | - | (1) |
| Net book value – closing balance | 1,738 | 1,172 |
The item "Land perpetual usufruct" contains a right to use a land for up to 99 years. Land perpetual usufruct can be subject of sale.
"Reclassifications from property for internal purposes" present the carrying amount of property (historical cost less accumulated depreciation and impairment losses) as at the reclassification (change of use) date.
The fair value of investment property results from valuations by independent appraisers conducted mainly in 2016.
