(a) 2015
| Balance as at 1 January 2015 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Research and development expenses | Goodwill | Computer software, licenses, concessions and patents | Easement rights | Customer relations | Geological information | Total | ||||
| Cost opening balance | 3 375 | 229 323 | 328 933 | 22 865 | 16 000 | - | 600 496 | |||
| Accumulated amortization | (424) | - | (168 528) | (1 258) | (13 792) | - | (184 002) | |||
| Impairment loss | - | (26 315) | (218) | - | - | - | (26 533) | |||
| Net carrying amount opening balance | 2 951 | 203 008 | 160 187 | 21 607 | 2 208 | - | 389 961 | |||
| Changes in 12 months ended 31 December 2014 | ||||||||||
| Reclassifications | 38 | - | 63 003 | 9 961 | - | - | 73 002 | |||
| Acquisition | - | - | 20 538 | 282 | - | - | 20 820 | |||
| Disposal (cost) | (214) | - | (64) | (17) | - | - | (295) | |||
| Disposal (accumulated amortization) | 214 | - | 81 | - | - | - | 295 | |||
| Depreciation | (117) | - | (19 787) | (971) | (2 208) | (129) | (23 212) | |||
| Impairment loss * | - | (201 202) | (5 057) | (368) | - | - | (206 627) | |||
| Acquisition of subsidiaries | - | - | 4 979 | - | - | 13 222 | 18 201 | |||
| Liquidation (cost) | - | - | (445) | - | - | - | (445) | |||
| Liquidation (accumulated amortization) | - | - | 430 | - | - | - | 430 | |||
| Other | 694 | - | (705) | (185) | - | - | (196) | |||
| Other (accumulated amortization) | (77) | - | 108 | 151 | - | - | 182 | |||
| Balance as at 31 December 2015 | ||||||||||
| Cost closing balance | 3 893 | 229 323 | 416 239 | 32 906 | 16 000 | 13 222 | 711 583 | |||
| Accumulated amortization | (404) | - | (187 696) | (2 078) | (16 000) | (129) | (206 307) | |||
| Impairment loss | - | (227 517) | (5 275) | (368) | - | - | (233 160) | |||
| Net carrying amount closing balance | 3 489 | 1 806 | 223 268 | 30 460 | - | 13 093 | 272 116 | |||
* Information on the results of the impairment test performed in the fourth quarter of 2015 in relation to property, plant and equipment and impairment losses are presented in note 7. Impairment of property, plant and equipment was recognized in “ Impairment loss of non-financial non-current assets “ and “Impairment of goodwill” lines in profit or loss.
(b) 2014
| Balance as at 1 January 2014 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Research and development expenses | Goodwill | Computer software, licenses, concessions and patents | Easement rights | Customer relations | Total | |||||||
| Cost opening balance | 3 375 | 149 909 | 220 145 | 12 206 | 16 000 | 401 635 | ||||||
| Accumulated amortization | (332) | - | (165 703) | (658) | (4 960) | (171 653) | ||||||
| Impairment loss | - | (23 184) | (218) | - | - | (23 402) | ||||||
| Net carrying amount opening balance | 3 043 | 126 725 | 54 224 | 11 548 | 11 040 | 206 580 | ||||||
| Changes in 12 months ended 31 December 2014 | ||||||||||||
| Reclassifications | - | - | 108 556 | 7 000 | - | 115 556 | ||||||
| Acquisition | - | - | 13 488 | 59 | - | 13 547 | ||||||
| Disposal (cost) | - | - | (10 518) | - | - | (10 518) | ||||||
| Disposal (accumulated amortization) | - | - | 8 711 | - | - | 8 711 | ||||||
| Depreciation | (92) | - | (18 699) | (600) | (8 832) | (28 223) | ||||||
| Impairment loss (-) | - | (3 131) | - | - | - | (3 131) | ||||||
| Acquisition of subsidiaries | - | 79 414 | 2 362 | 3 600 | - | 85 376 | ||||||
| Liquidation (cost) | - | - | (7 074) | - | - | (7 074) | ||||||
| Liquidation (accumulated amortization) | - | - | 6 799 | - | - | 6 799 | ||||||
| Other | - | - | 1 974 | - | - | 1 974 | ||||||
| Other (accumulated amortization) | - | - | 364 | - | - | 364 | ||||||
| Balance as at 31 December 2014 | ||||||||||||
| Cost closing balance | 3 375 | 229 323 | 328 933 | 22 865 | 16 000 | 600 496 | ||||||
| Accumulated amortization | (424) | - | (168 528) | (1 258) | (13 792) | (184 002) | ||||||
| Impairment loss | - | (26 315) | (218) | - | - | (26 533) | ||||||
| Net carrying amount closing balance | 2 951 | 203 008 | 160 187 | 21 607 | 2 208 | 389 961 | ||||||
No collateral has been established on intangible assets.