Page 103 - Restamax Plc Annual Report 2017

10 PROPERTY, PLANT AND EQUIPMENT

Improvement Civil en- Prepayments
31/12/2017 Machines and costs for rental gineering and incomplete
EUR thousand Note equipment premises Buildings areas acquisitions Total
Acquisition cost 1 January 2017 22,277.9 40,235.4 2,447.4 0.0 147.1 65,108.2
Additions 3,605.5 6,836.1 10.0 6.0 135.3 10,593.0
Business combination 936.6 40.9 250.0 150.0 0.0 1,377.4
Deductions -143.1 -152.9 0.0 0.0 0.0 -296.0
Transfers between items 0.0 -369.0 0.0 0.0 0.0 -369.0
Acquisition cost 26,676.9 46,590.4 2,707.4 156.0 282.4 76,413.6
31 January 2017
Accumulated depreciations and -12,768.6 -23,319.1 -186.3 0.0 0.0 -36,274.0
impairments 1 January 2017
Impairments 0.0 0.0 0.0 0.0 0.0
Depreciations -2,629.0 -5,032.3 -86.8 0.0 -7,748.1
Accumulated depreciations and -15,397.6 -28,351.4 -273.1 0.0 0.0 -44,022.1
impairments 31 December 2017
Book value 31 December 2017 11,279.3 18,239.0 2,434.4 156.1 282.4 32,391.4
Book value 1 January 2017 9,509.3 16,916.3 2,261.1 0.0 147.1 28,834.3
Improvement Civil en- Prepayments
31/12/2016 Machines and costs for rental gineering and incomplete
EUR thousand Note equipment premises Buildings areas acquisitions Total
Acquisition cost 1 January 2016 19,266.6 35,946.4 2,421.6 0.0 49.7 57,684.7
Additions 2,072.7 4,299.7 25.8 0.0 97.4 6,495.6
Business combination 1,098.9 46.0 0.0 0.0 0.0 1,144.9
Deductions -160.2 -56.7 0.0 0.0 0.0 -216.9
Acquisition cost 22,277.9 40,235.4 2,447.4 0.0 147.1 65,108.3
31 January 2016
Accumulated depreciations and
impairments 1 January 2016 -10,264.7 -18,336.9 -79.8 0.0 0.0 -28,681.4
Impairments 0.0 -11.3 0.0 0.0 0.0 -11.3
Depreciations -2,503.9 -4,970.9 -106.5 0.0 0.0 -7,581.3
Accumulated depreciations and
impairments 31 December 2016 -12,768.6 -23,319.1 -186.3 0.0 0.0 -36,274.0
Book value 31 December 2016 9,509.3 16,916.3 2,261.1 0.0 147.1 28,834.3
Book value 1 January 2016 9,001.9 17,609.5 2,341.8 0.0 49.7 29,003.3

Finance lease agreements

Property, plant and equipment includes commodities leased with finance lease agreements as follows:

EUR thousand 2017 2016
Acquisition cost entered on the basis of finance lease agreements 487.5 707.3
Addition 0.0 132.3
Deduction 0.0 -352.1
Accumulated depreciations and impairments -376.3 -301.1
Book value 111.3 186.5

CONSOLIDATED FINANCIAL STATEMENTS 103