06 Property, Plant and Equipment

2015

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€ million

  

Land, buildings and similar rights

  

Technical equipment and machinery

  

Other equipment, factory and office equipment

  

Assets under construction

  

Total

 

  

 

  

 

  

 

  

 

  

 

Acquisition or production cost

  

 

  

 

  

 

  

 

  

 

Balance as of Jan. 1, 2015

  

1,691.3

  

7,828.5

  

642.7

  

1,670.0

  

11,832.5

Additions

  

6.6

  

106.7

  

20.7

  

696.6

  

830.6

Disposals

  

-6.9

  

-57.4

  

-15.6

  

-0.9

  

-80.8

Transfers

  

310.3

  

878.4

  

25.6

  

-1,219.3

  

-5.0

Exchange-rate differences

  

57.7

  

130.4

  

4.0

  

176.2

  

368.3

Balance as of Dec. 31, 2015

  

2,059.0

  

8,886.6

  

677.4

  

1,322.6

  

12,945.6

 

  

 

  

 

  

 

  

 

  

 

Depreciation

  

 

  

 

  

 

  

 

  

 

Balance as of Jan. 1, 2015

  

974.5

  

6,014.5

  

531.9

  

0.3

  

7,521.2

Additions

  

63.6

  

459.2

  

39.6

  

–

  

562.4

Impairment

  

0.1

  

–

  

–

  

–

  

0.1

Disposals

  

-5.8

  

-55.1

  

-14.7

  

-0.3

  

-75.9

Reversals of impairment losses

  

-0.5

  

–

  

–

  

–

  

-0.5

Exchange-rate differences

  

34.3

  

101.6

  

3.2

  

0.1

  

139.2

Balance as of Dec. 31, 2015

  

1,066.2

  

6,520.2

  

560.0

  

0.1

  

8,146.5

 

  

 

  

 

  

 

  

 

  

 

Carrying amounts as of Dec. 31, 2015

  

992.8

  

2,366.4

  

117.4

  

1,322.5

  

4,799.1

 

  

 

  

 

  

 

  

 

  

 

Of which assets from finance leases

  

 

  

 

  

 

  

 

  

 

Gross values

  

–

  

98.1

  

–

  

–

  

98.1

Depreciation

  

–

  

-60.0

  

–

  

–

  

-60.0

Carrying amounts

  

–

  

38.1

  

–

  

–

  

38.1

 

  

 

  

 

  

 

  

 

  

 

2014

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€ million

  

Land, buildings and similar rights

  

Technical equipment and machinery

  

Other equipment, factory and office equipment

  

Assets under construction

  

Total

 

  

 

  

 

  

 

  

 

  

 

Acquisition or production cost

  

 

  

 

  

 

  

 

  

 

Balance as of Jan. 1, 2014

  

1,495.6

  

7,349.1

  

626.4

  

1,187.8

  

10,658.9

Additions

  

8.5

  

89.0

  

20.2

  

450.1

  

567.8

Disposals

  

-0.7

  

-60.9

  

-21.0

  

-0.7

  

-83.3

Transfers

  

14.7

  

111.1

  

8.8

  

-137.4

  

-2.8

Changes in scope of consolidation

  

116.8

  

197.1

  

3.1

  

4.1

  

321.1

Exchange-rate differences

  

56.4

  

143.1

  

5.2

  

166.1

  

370.8

Balance as of Dec. 31, 2014

  

1,691.3

  

7,828.5

  

642.7

  

1,670.0

  

11,832.5

 

  

 

  

 

  

 

  

 

  

 

Depreciation

  

 

  

 

  

 

  

 

  

 

Balance as of Jan. 1, 2014

  

888.3

  

5,474.2

  

509.5

  

2.8

  

6,874.8

Additions

  

57.8

  

480.8

  

38.3

  

–

  

576.9

Impairment

  

4.6

  

3.8

  

0.5

  

–

  

8.9

Disposals

  

-0.5

  

-49.4

  

-20.3

  

–

  

-70.2

Transfers

  

0.5

  

1.9

  

–

  

-2.4

  

–

Exchange-rate differences

  

23.8

  

103.2

  

3.9

  

-0.1

  

130.8

Balance as of Dec. 31, 2014

  

974.5

  

6,014.5

  

531.9

  

0.3

  

7,521.2

 

  

 

  

 

  

 

  

 

  

 

Carrying amounts as of Dec. 31, 2014

  

716.8

  

1,814.0

  

110.8

  

1,669.7

  

4,311.3

 

  

 

  

 

  

 

  

 

  

 

Of which assets from finance leases

  

 

  

 

  

 

  

 

  

 

Gross values

  

–

  

79.1

  

–

  

–

  

79.1

Depreciation

  

–

  

-53.1

  

–

  

–

  

-53.1

Carrying amounts

  

–

  

26.0

  

–

  

–

  

26.0

 

  

 

  

 

  

 

  

 

  

 

In the reporting year, borrowing costs amounting to € 18.6 million (2014: € 5.1 million) were capitalized as part of the cost of acquisition of qualifying assets. The average financing cost rate was 3.0 percent (2014: 3.0 percent). Property, plant and equipment also includes € 38.1 million (2014: € 23.7 million) in technical machinery and other equipment on the basis of an embedded finance lease. Due to the structure of the underlying contracts, economic ownership is attributable to WACKER.