9.2 Other property, plant and equipment and intangible assets
in PLN millions, unless otherwise stated
Other property, plant and equipment are recognised at cost less accumulated depreciation and accumulated impairment losses. Depreciation is done using the straight-line method.
For individual groups of fixed assets, the following useful lives have been adopted:
| The Group | Total useful lives |
|---|---|
| Buildings | 25-60 years |
| Technical equipment and machines | 4-15 years |
| Motor vehicles | 3-14 years |
| Other fixed assets | 5-10 years |
Intangible assets presented as “other intangible assets” include in particular: acquired property rights not related to mining operations and software. These assets are measured at cost less any accumulated amortisation and impairment losses.
Intangible assets are amortised using the straight-line method over their anticipated useful lives. The useful lives
of the main groups of intangible assets are as follows:
| The Group | Total useful lives |
|---|---|
| Acquired property rights not related to mining activities | 5-50 years |
| Software | 2-5 years |
| Other intangible assets | 40-50 years |
Other property, plant and equipment and intangible assets
| Property, plant and equipment | ||||||
|---|---|---|---|---|---|---|
| Buildings and land | Technical equipment, machines, motor vehicles and other fixed assets | Fixed assets under construction | Intangible assets | Total | ||
|
As at 31 December 2020 |
||||||
| Gross carrying amount | 2 782 | 2 754 | 288 | 491 | 6 315 | |
| Accumulated depreciation/amortisation | (899) | (1 549) | – | (207) | (2 655) | |
| Impairment losses | (340) | (178) | (1) | (143) | (662) | |
| Net carrying amount, of which: | 1 543 | 1 027 | 287 | 141 | 2 998 | |
| own fixed assets and intangible assets | 1 377 | 976 | 287 | 141 | 2 781 | |
| leased fixed assets (right-to-use) | 166 | 51 | – | – | 217 | |
| Changes in 2021 net | ||||||
| Settlement of fixed assets under construction | 83 | 385 | (468) | – | – | |
| Purchase | – | – | 307 | 138 | 445 | |
| Self-constructed | – | – | 78 | 1 | 79 | |
| Leases – new contracts, modification of contracts | 2 | 14 | – | – | 16 | |
| Note 4.1 | Depreciation/amortisation, of which: | (84) | (221) | – | (25) | (330) |
| own fixed assets and intangible assets | (83) | (203) | – | (25) | (311) | |
| right-to-use (leased fixed assets) | ( 1) | ( 18) | – | – | ( 19) | |
| Note 4.4 | (Recognition)/reversal of impairment losses | ( 55) | (81) | (4) | – | ( 140) |
| Liquidation, sale, donations and free of charge transfer | – | – | – | (18) | (18) | |
| Reclassification to assets held for sale | (2) | – | – | – | (2) | |
| As at the date of loss of control of a subsidiary | – | – | – | – | – | |
| Other changes | 11 | – | 11 | 13 | 35 | |
| As at 31 December 2021 | ||||||
| Gross carrying amount | 2 897 | 3 058 | 216 | 624 | 6 795 | |
| Accumulated depreciation/amortisation | (993) | (1 676) | – | (230) | (2 899) | |
| Impairment losses | (404) | (258) | (5) | (144) | (811) | |
| Net carrying amount, of which: | 1 500 | 1 124 | 211 | 250 | 3 085 | |
| own fixed assets and intangible assets, of which: | 1 334 | 1 078 | 211 | 250 | 2 873 | |
| recognised in assets held for sale (disposal group) | 197 | 11 | 2 | – | 210 | |
| recognised as “other property, plant and equipment and intangible assets” | 1 137 | 1 067 | 209 | 250 | 2 663 | |
| leased fixed assets (right-to-use), of which: | 166 | 46 | – | – | 212 | |
Other property, plant and equipment and intangible assets
| Property, plant and equipment | ||||||
|---|---|---|---|---|---|---|
| Buildings and land | Technical equipment, machines, motor vehicles and other fixed assets | Fixed assets under construction | Intangible assets | Total | ||
| As at 31 December 2021 | ||||||
| Gross carrying amount | 2 897 | 3 058 | 216 | 624 | 6 795 | |
| Accumulated depreciation/amortisation | (993) | (1 676) | – | (230) | (2 899) | |
| Impairment losses | (404) | (258) | (5) | (144) | (811) | |
| Net carrying amount, of which: | 1 500 | 1 124 | 211 | 250 | 3 085 | |
| own fixed assets and intangible assets, of which: | 1 334 | 1 078 | 211 | 250 | 2 873 | |
| recognised in assets held for sale (disposal group) | 197 | 11 | 2 | – | 210 | |
| recognised as “other property, plant and equipment and intangible assets” | 1 137 | 1 067 | 209 | 250 | 2 663 | |
| leased fixed assets (right-to-use), of which: | 166 | 46 | – | – | 212 | |
| recognised in assets held for sale (disposal group) | 32 | – | – | – | 32 | |
| recognised as “other property, plant and equipment and intangible assets” | 134 | 46 | – | – | 180 | |
| Changes in 2022 net | ||||||
| Settlement of fixed assets under construction | 267 | 284 | (551) | – | – | |
| Purchase | – | – | 218 | 107 | 325 | |
| Self-constructed | – | – | 111 | – | 111 | |
| Leases – new contracts, modification of contracts | 4 | 16 | – | – | 20 | |
| Note 4.1 | Depreciation/amortisation, of which: | (94) | (236) | – | (25) | (355) |
| own fixed assets and intangible assets | (93) | (218) | – | (25) | (336) | |
| right-to-use (leased fixed assets) | (1) | (18) | – | – | (19) | |
| Note 4.4 | (Recognition)/reversal of impairment losses | (62) | (3) | (1) | (8) | (74) |
| Liquidation, sale, donations and free of charge transfer | – | (9) | – | (32) | (41) | |
| Transfer from mining and metallurgical property, plant and equipment to other property, plant and equipment | – | – | 197 | – | 197 | |
| As at the date of loss of control of a subsidiary | (229) | (11) | (2) | – | (242) | |
| Other changes | 7 | 18 | (13) | (74) | (62) | |
| As at 31 December 2022 | ||||||
| Gross carrying amount | 2 919 | 3 194 | 176 | 620 | 6 909 | |
| Accumulated depreciation/amortisation | (1 058) | (1 753) | – | (250) | (3 061) | |
| Impairment losses | (468) | (258) | (6) | (152) | (884) | |
| Net carrying amount, of which: | 1 393 | 1 183 | 170 | 218 | 2 964 | |
| own fixed assets and intangible assets | 1 263 | 1 140 | 170 | – | 2 573 | |
| leased fixed assets (right-to-use) | 130 | 43 | – | – | 173 | |