| 31.12.2015 | 31.12.2014 | |
|---|---|---|
| Cost opening balance | 31 921 | 36 165 |
| Reclassifications | 1 635 | (3 435) |
| Disposal (cost) | - | (3) |
| Sale of investment property | (7 017) | (830) |
| Other | (1 287) | 24 |
| Cost closing balance | 25 252 | 31 921 |
| Opening balance of accumulated depreciation | (3 894) | (2 545) |
| Disposal (accumulated depreciation) | - | (982) |
| Depreciation for the period | (763) | (592) |
| Liquidation (accumulated depreciation) | - | 234 |
| Reclassification (accumulated depreciation) | 251 | - |
| Other (accumulated depreciation) | 652 | (9) |
| Closing balance of accumulated depreciation | (3 754) | (3 894) |
| Opening balance of impairment loss | (4 596) | (2 979) |
| Impairment loss (-) | 3 722 | (1 617) |
| Closing balance of impairment loss | (874) | (4 596) |
| Net carrying amount opening balance | 23 431 | 30 641 |
| Net carrying amount closing balance | 20 624 | 23 431 |
No collateral has been established on investment property.
The income and expenses realized from investment property has beed presented below:
| 31.12.2015 | 31.12.2014 | |
|---|---|---|
| Revenue from investment property | 6 811 | 2 970 |
| Operating costs related to investment property: | (4 859) | (839) |
The Group recognizes as investment properties among others office buildings and other commercial properties.
The most valuable investment property is ENEA S.A. former headquarter building, net carrying amount of PLN 9 444 thousand. The Group estimates fair value of this property at PLN 18 162 thousand.