172 / 222
168
ANNUAL ACCOUNTS /
Notes to the consolidated accounts
NOTE 22. BREAKDOWN OF THE CHANGES IN THE FAIR VALUE OF INVESTMENT PROPERTIES
(x €1,000)
2014
2013
Properties available for lease
-336
-8,920
Development projects
-4,836
-16,327
Assets held for own use
-285
-4
Assets held for sale
2
-1,009
TOTAL
-5,455
-26,260
This section includes the change in the fair value of investment properties and assets held for sale.
NOTE 23. INTANGIBLE ASSETS AND OTHER TANGIBLE ASSETS
(x €1,000)
Intangible assets
Other tangible assets
2014
2013
2014
2013
AT 01.01
753
605
677
856
Acquisitions of the financial year
94
477
13
107
IT software
94
477
Office fixtures and fittings
13
107
Depreciation of the financial year
188
329
272
282
IT software
188
329
Office fixtures and fittings
272
282
Disposals of the financial year
7
4
Office fixtures and fittings
7
4
AT 31.12
659
753
411
677
The intangible assets and other tangible assets are exclusively assets held for own use.
The depreciation rates used depend on the duration of the economic life:
•
fixtures: 10% to 12.5%;
•
IT hardware: 25%;
•
IT software: 25%.