14. PROPERTY, PLANT AND EQUIPMENT
MEUR Land and water areas Buildings and structures Machinery and equipment Other tangible assets Advance payments and purchases in progress Total
Financial year 2015
Acquisition cost 1 Jan 1.2 40.3 60.9 2.6 0.0 104.9
Increases 0.9 0.0 0.3 1.3
Business combinations 0.6 0.1 0.7
Decreases -0.4 -5.2 -1.0 -0.0 -6.7
Exchange differences 0.0 0.0
Transfers between items 0.2 -0.2
Acquisition cost 31 Dec 0.8 35.1 61.6 2.6 0.0 100.2
Accumulated depreciation and write-downs 1 Jan 13.0 14.7 1.0 28.6
Accumulated depreciation in decreases -4.8 -1.1 -0.0 -5.9
Depreciation for the financial year 2.9 3.7 0.2 6.9
Write-downs
Accumulated depreciation, amortisation and impairment losses 31 Dec 11.2 17.3 1.2 29.6
Book value 1 Jan 1.2 27.2 46.2 1.6 76.2
Book value 31 Dec 0.8 23.9 44.3 1.4 0.0 70.5
Balance sheet value of machinery and equipment 31 Dec 44.1
MEUR Land and water areas Buildings and structures Machinery and equipment Other tangible assets Advance payments and purchases in progress Total
Financial year 2014
Acquisition cost 1 Jan 1.4 42.5 107.1 2.6 0.0 153.5
Increases 0.0 1.4 0.0 0.3 1.8
Decreases -0.2 -2.2 -48.0 0.0 -0.0 -50.4
Exchange differences 0.0 -0.0
Transfers between items 0.0 0.3 -0.3
Acquisition cost 31 Dec 1.2 40.3 60.9 2.6 0.0 104.9
Accumulated depreciation and write-downs 1 Jan 13.2 53.3 0.7 67.2
Accumulated depreciation in decreases -1.6 -44.3 0.0 -45.9
Depreciation for the financial year 1.4 5.7 0.3 7.4
Write-downs
Accumulated depreciation, amortisation and impairment losses 31 Dec 13.0 14.7 1.0 28.6
Book value 1 Jan 1.4 29.3 53.8 1.9 0.0 86.3
Book value 31 Dec 1.2 27.2 46.2 1.6 0.0 76.2
Book value of machinery and equipment 31 Dec 45.8
Property, plant and equipment include assets purchased through finance leases as follows:
MEUR Buildings Machinery and equipment Total
Financial year 2015
Acquisition cost 1 Jan 24.1 54.2 78.3
Increases 0.8 0.8
Decreases -0.8 -0.8
Acquisition cost 31 Dec 24.1 54.2 78.3
Accumulated depreciation 1 Jan 2.4 8.8 11.2
Accumulated depreciation in decreases -0.8 -0.8
Depreciation for the financial year 2.8 3.2 6.0
Accumulated depreciation 31 Dec 5.2 11.2 16.4
Book value 31 Dec 18.9 43.0 61.9
MEUR Buildings Machinery and equipment Total
Financial year 2014
Acquisition cost 1 Jan 24.1 57.4 81.5
Increases 0.9 0.9
Decreases -4.1 -4.1
Acquisition cost 31 Dec 24.1 54.2 78.3
Accumulated depreciation 1 Jan 1.2 7.9 9.1
Accumulated depreciation in decreases -4.0 -4.0
Depreciation for the financial year 1.2 4.9 6.1
Accumulated depreciation 31 Dec 2.4 8.8 11.2
Book value 31 Dec 21.7 45.5 67.1