Notes to the financial statements 15. Intangible Assets
15. Intangible Assets
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| 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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