2. Tangible assets

EUR 1,000 Group
2013
Group
2012
Parent
company
2013
Parent
company
2012
Land and water areas




Acquisition cost as at 1 Jan 228,220 228,377 5,332 5,332

Increases 34,842 216 0

Decreases -8,012 -374 -106

Transfers between items 1,111



Acquisition cost as at 31 Dec 256,162 228,220 5,226 5,332








Appreciations 84 84


Book value as at 31 Dec 256,246 228,304 5,226 5,332
The difference between subsidiaries' acquisition costs and the equity corresponding to the acquired share has been allocated to non-current assets. EUR 55.7 (38.1) million has been allocated to land areas.







EUR 1,000 Group
2013
Group
2012


Entry fees




Acquisition cost as at 1 Jan 25,737 25,160


Increases 96 18


Decreases -112 -71


Transfers between items 423 631


Book value as at 31 Dec 26,144 25,737









EUR 1,000 Group
2013
Group
2012


Buildings and structures




Acquisition cost as at 1 Jan 2,230,045 2,135,180


Increases 109,327 49,157


Decreases -10,179 -10,149


Transfers between items 23,595 55,857


Acquisition cost as at 31 Dec 2,352,788 2,230,045









Accumulated depreciation and impairment losses as at 1 Jan -501,979 -454,358


Accumulated depreciation on decreases 3,010 1,355


Accumulated depreciation on transfers 0 7


Depreciation for the financial year -51,304 -48,983


Accumulated depreciation and impairment losses as at 31 Dec -550,273 -501,979









Appreciations

2,035 2,035


Book value as at 31 Dec 1,804,551 1,730,102

The difference between subsidiaries' acquisition costs and the equity corresponding to the acquired share has been allocated to non-current assets. EUR 165.8 (133.3) million has been allocated to buildings.








EUR 1,000 Group
2013
Group
2012
Parent
company
2013
Parent
company
2012
Machinery and equipment




Acquisition cost as at 1 Jan 12,664 12,301 2,465 2,315

Increases 1,253 252 607 160

Decreases -126 -53 -76 -10
Transfers between items 78 164 3

Acquisition cost as at 31 Dec 13,869 12,664 3,000 2,465









Accumulated depreciation and impairment losses as at 1 Jan -11,298 -10,523 -2,145 -1,945

Accumulated depreciation on decreases 100 49 54 9

Transfers between items 0



Depreciation for the financial year -619 -824 -225 -209

Accumulated depreciation and impairment losses as at 31 Dec -11,816 -11,298 -2,315 -2,145








Book value as at 31 Dec 2,052 1,366 685 321















EUR 1,000 Group
2013
Group
2012
Parent
company
2013
Parent
company
2012
Other tangible assets




Acquisition cost as at 1 Jan 9,515 8,619 267 267

Increases 807 322


Decreases -94 -2 -73

Transfers between items 431 577


Acquisition cost as at 31 Dec 10,659 9,515 194 267








Accumulated depreciation and impairment losses as at 1 Jan -4,563 -3,777 -46 -39

Accumulated depreciation on decreases 61 1 46

Accumulated depreciation on transfers 0 -7


Depreciation for the financial year -764 -780
-7

Accumulated depreciation and impairment losses as at 31 Dec -5,266 -4,563 0 -46








Book value as at 31 Dec 5,394 4,952 194 221
















EUR 1,000 Group
2013
Group
2012


Advance payments and acquisitions in progress




Acquisition cost as at 1 Jan 32,437 63,347


Increases 83,951 30,244


Decreases -224 -2,372


Transfers between items -28,018 -58,782


Book value as at 31 Dec 88,146 32,437








EUR 1,000 Group
2013
Group
2012


Appreciations




Land and water areas





Value as at 1 Jan / 31 Dec 84 84









Buildings and structures





Value as at 1 Jan / 31 Dec 2,035 2,035

Appreciations were recognised in the 1970s. The appreciations do not exceed the estimated market prices.