15. Intangible Assets

 

PLN ‘000 Dec 31 2009 Dec 31 2008
Development expense 184 184
Software 4,686 5,987
Patents, trademarks and licences 79,031 47,464
Other 5,339 2,286
Total 89,240 55,921

Changes to Intangible Assets

PLN ‘000 Development expense Software Patents, trademarks and licences Other Total - exploration and evaluation assets(1)
Gross book value as at Jan 1 2008 528 15,335 84,489 5,834 106,186 5,816
Increase - 2,882 5,781 1,586 10,249 363
- purchase - - 1,681 - 1,681 -
- transfer from investments - 2,836 5,311 396 8,543 363
- transfer - 44 (1,211) 1,127 (40) -
- currency translation differences on foreign operations - 2 - - 2 -
- other - - - 63 63 -
Decrease - (251) (1,854) - (2,105) -
- sale - - - - - -
- liquidation - (248) (331) - (579) -
- currency translation differences on foreign operations - - (31) - (31) -
- other - (3) (1,492) - (1,495) -
Gross book value as at Dec 31 2008 528 17,966 88,416 7,420 114,330 6,179
Gross book value as at Jan 1 2009 528 17,966 88,416 7,420 114,330 6,179
Increase - 308 46,835 4,061 51,204 36,371
- purchase - 970 35,811 - 36,781 36,215
- transfer from investments - 341 11,113 4,034 15,488 -
- transfer - (975) (89) (6) (1,070) 156
- reclassified to assets available for sale - (38) - - (38) -
- currency translation differences on foreign operations - - - - - -
- changes in the Group’s structure - 10 - 33 43 -
- other - - - - - -
Decrease - (3,373) (1,197) (66) (4,636) (292)
- sale - (10) - (3) (13) -
- liquidation - (3,353) (915) (63) (4,331) -
- currency translation differences on foreign operations - (10) (282) - (292) (292)
- other - - - - - -
Gross book value as at Dec 31 2009 528 14,901 134,054 11,415 160,898 42,258
Accumulated amortisation as at January 1 2008 269 9,041 29,261 2,592 41,163 1,923
Increase 102 3,125 12,022 2,542 17,791 1,369
- amortisation 102 3,092 13,004 1,608 17,806 1,369
- transfer - 33 (982) 934 (15) -
- other - - - - - -
Decrease - (238) (331) - (569) -
- liquidation - (235) (331) - (566) -
- other - (3) - - (3) -
Accumulated amortisation as at Dec 31 2008 371 11,928 40,952 5,134 58,385 3,292
Accumulated amortisation as at Jan 1 2009 371 11,928 40,952 5,134 58,385 3,292
Increase - 1,395 8,838 997 11,230 1,402
- amortisation - 2,415 8,878 1,003 12,296 1,358
- transfer - (982) (40) (6) (1,028) 44
- reclassified to assets available for sale - (38) - - (38) -
- other - - - - - -
Decrease - (3,244) (583) (55) (3,882) (4)
- sale - (10) - - (10) -
- liquidation - (3,230) (583) (55) (3,868) -
- currency translation differences on foreign operations - (4) - - (4) (4)
- other - - - - - -
Accumulated amortisation as at Dec 31 2009 371 10,079 49,207 6,076 65,733 4,690
Impairment losses as at Jan 1 2008 (27) 51 - - 24 -
Increase - - - - - -
Decrease - - - - - -
Impairment losses as at Dec
31 2008
(27) 51 - - 24 -
Impairment losses as at Jan
1 2009
(27) 51 - - 24 -
Increase - 85 5,867 - 5,952 5,864
Decrease - - (51) - (51) (51)
Impairment losses as at Dec
31 2009
(27) 136 5,816 - 5,925 5,813
Net book value as at
Jan 1 2008
286 6,243 55,228 3,242 64,999 3,893
Net book value as at
Dec 31 2008
184 5,987 47,464 2,286 55,921 2,887
Net book value as at
Dec 31 2009
184 4,686 79,031 5,339 89,240 31,755

(1) The value of exploration and evaluation assets comprises the value of expenses capitalised until technical feasibility and commercial viability of extracting a mineral resource are demonstrable.

The cost of amortisation of intangible assets in respect of which technical feasibility and commercial viability of extracting a mineral resource have been demonstrated amounted to PLN 56 thousand in the year ended December 31st 2009 (December 31st 2008: PLN 68 thousand).

The cost of amortisation of exploration and evaluation assets recognised under intangible items amounted to PLN 1,358 thousand in the year ended December 31st 2009 (December 31st 2008: PLN 1,369 thousand).

In the year ended December 31st 2009, impairment losses on exploration and evaluation assets recognised under intangible assets amounted to PLN 5,864 thousand.

This is a translation of a document originally issued in Polish

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