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17 Property, plant and equipment
MEUR
2013 Land Buildings
and
constructions
Machinery
and
equipment
Other
tangible
assets
Assets
under
construction
Total
Gross carrying amount at 1 January 2013 76 2,092 3,972 193 153 6,486
Exchange differences -2 -9 -5 -1 -1 -18
Additions 2 64 84 14 36 200
Disposals 0 -3 -12 0 -3 -18
Reclassifications 0 2 10 0 -12 0
Gross carrying amount at 31 December 2013 76 2,146 4,049 206 173 6,650
Accumulated depreciation and impairment losses at 1 January 2013 - 678 1,837 102 - 2,617
Exchange differences - -4 -2 -1 - -7
Disposals - -3 -13 0 - -16
Reclassifications - 0 0 0 - 0
Depreciation for the period - 68 232 15 - 315
Accumulated depreciation and impairment losses at 31 December 2013 - 739 2,054 116 - 2,909
Carrying amount at 1 January 2013 76 1,414 2,135 91 153 3,869
Carrying amount at 31 December 2013 76 1,407 1,995 90 173 3,741
MEUR
2012 Land Buildings
and
constructions
Machinery
and
equipment
Other
tangible
assets
Assets
under
construction
Total
Gross carrying amount at 1 January 2012 94 2,031 3,912 160 150 6,347
Exchange differences 2 8 3 0 0 13
Additions 2 51 138 8 70 269
Disposals 0 -34 -18 0 -5 -57
Reclassifications -6 68 -34 27 -62 -7
Reclassified as non-current asset held for sale -16 -32 -29 -2 0 -79
Gross carrying amount at 31 December 2012 76 2,092 3,972 193 153 6,486
Accumulated depreciation and impairment losses at 1 January 2012 - 660 1,635 84 - 2,379
Exchange differences - 3 3 0 - 6
Disposals - -33 -18 0 - -51
Reclassifications - 1 -1 0 - 0
Depreciation for the period - 65 239 19 - 323
On non-current assets reclassified as held for sale - -18 -21 -1 - -40
Accumulated depreciation and impairment losses at 31 December 2012 - 678 1,837 102 - 2,617
Carrying amount at 1 January 2012 94 1,371 2,277 76 150 3,968
Carrying amount at 31 December 2012 76 1,414 2,135 91 153 3,869
Finance leases
Machinery and equipment include assets where the Group is a lessee under a finance lease as specified in the following table.
MEUR 2013 2012
Gross carrying amount 235 234
Accumulated depreciation 81 68
Carrying amount 154 166
Capitalized borrowing costs
During 2013 borrowing cost amounting to EUR 0.5 million were capitalized related to the Oil Products investment. They are included in 'Property, Plant and Equipment'. The Group's average interest rate of borrowings for each month was applied as the capitalization rate, which resulted in average capitalization rate of 3.5% in 2013.

Borrowing costs related to investment projects were not capitalized during the financial period 2012.