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€ million |
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Intangible assets |
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Land, buildings and similar rights |
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Technical equipment and machinery* |
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Other equipment, factory and office equipment |
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Assets under construction |
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Property, plant and equipment |
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*Of which assets from finance leases |
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2016 |
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Balance as of Jan. 1, 2016 |
|
179.9 |
|
2,059.0 |
|
8,886.6 |
|
677.4 |
|
1,322.6 |
|
12,945.6 |
|
98.1 |
Additions |
|
3.5 |
|
20.3 |
|
116.3 |
|
25.2 |
|
262.3 |
|
424.1 |
|
2.2 |
Disposals |
|
-11.9 |
|
-0.4 |
|
-44.5 |
|
-21.4 |
|
– |
|
-66.3 |
|
– |
Transfers |
|
15.1 |
|
138.5 |
|
1,230.5 |
|
3.0 |
|
-1,387.1 |
|
-15.1 |
|
– |
Changes in the scope of consolidation |
|
18.0 |
|
8.3 |
|
21.6 |
|
6.1 |
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– |
|
36.0 |
|
0.2 |
Other changes |
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– |
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– |
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– |
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– |
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– |
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– |
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– |
Exchange-rate differences |
|
0.7 |
|
40.0 |
|
126.0 |
|
1.2 |
|
-23.8 |
|
143.4 |
|
0.7 |
Gross carrying amount as of Dec. 31, 2016 |
|
205.3 |
|
2,265.7 |
|
10,336.5 |
|
691.5 |
|
174.0 |
|
13,467.7 |
|
101.2 |
Cumulative depreciation and impairments |
|
-154.9 |
|
-1,166.2 |
|
-7,122.1 |
|
-584.3 |
|
-0.2 |
|
-8,872.8 |
|
-67.3 |
Of which from changes in the scope of consolidation |
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– |
|
-3.6 |
|
-8.0 |
|
-5.1 |
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– |
|
-16.7 |
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– |
Carrying amount as of Dec. 31, 2016 |
|
50.4 |
|
1,099.5 |
|
3,214.4 |
|
107.2 |
|
173.8 |
|
4,594.9 |
|
33.9 |
Depreciation and impairments / write-ups in fiscal year |
|
-14.6 |
|
-78.5 |
|
-603.3 |
|
-38.8 |
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– |
|
-720.6 |
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-7.1 |
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2015 |
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Balance as of Jan. 1, 2015 |
|
166.4 |
|
1,691.3 |
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7,828.5 |
|
642.7 |
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1,670.0 |
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11,832.5 |
|
79.1 |
Additions |
|
3.4 |
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6.6 |
|
106.7 |
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20.7 |
|
696.6 |
|
830.6 |
|
21.8 |
Disposals |
|
-0.4 |
|
-6.9 |
|
-57.4 |
|
-15.6 |
|
-0.9 |
|
-80.8 |
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– 2.8 |
Transfers |
|
7.9 |
|
310.3 |
|
878.4 |
|
25.6 |
|
-1,219.3 |
|
-5.0 |
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– |
Exchange-rate differences |
|
2.6 |
|
57.7 |
|
130.4 |
|
4.0 |
|
176.2 |
|
368.3 |
|
– |
Gross carrying amount as of Dec. 31, 2015 |
|
179.9 |
|
2,059.0 |
|
8,886.6 |
|
677.4 |
|
1,322.6 |
|
12,945.6 |
|
98.1 |
Cumulative depreciation and impairments |
|
-147.8 |
|
-1,066.2 |
|
-6,520.2 |
|
-560.0 |
|
-0.1 |
|
-8,146.5 |
|
-60.0 |
Carrying amount as of Dec. 31, 2015 |
|
32.1 |
|
992.8 |
|
2,366.4 |
|
117.4 |
|
1,322.5 |
|
4,799.1 |
|
38.1 |
Depreciation and impairments / write-ups in fiscal year |
|
-13.2 |
|
-63.2 |
|
-459.2 |
|
-39.6 |
|
– |
|
-562.0 |
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-6.4 |
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Intangible assets include industrial property rights, similar rights, software and other assets acquired against payment. Business acquisitions result in technologies, customer bases and order backlogs acquired against payment, which are amortized over a period of 3 to 9 years.
The acquisition costs of fixed assets were reduced by investment grants totaling €482.2 million, compared with €481.4 million in the previous year.
In the reporting year, borrowing costs of €1.2 million (versus €18.6 million in the prior year) were capitalized as part of the acquisition and production costs of qualifying assets. The average financing cost rate was 2.6 percent, compared with 3.0 percent in the previous year. Property, plant and equipment also includes technical machinery and other equipment of €33.9 million (€38.1 million in the prior year) on the basis of an embedded finance lease. Due to the structure of the underlying contracts, economic ownership is attributable to WACKER.