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NOTE 22. BREAKDOWN OF THE CHANGES IN THE FAIR VALUE OF INVESTMENT PROPERTIES
(x 1,000 EUR)
2015
2014
Properties available for lease
-7,305
-336
Development projects
-788
-4,836
Assets held for own use
-302
-285
Assets held for sale
-225
2
TOTAL
-8,620
-5,455
This section includes the changes in fair value of investment properties and assets held for sale.
NOTE 23. INTANGIBLE ASSETS AND OTHER TANGIBLE ASSETS
(x 1,000 EUR)
Intangible assets
Other tangible assets
2015
2014
2015
2014
AT 01.01
659
753
411
677
Acquisitions of the financial year
138
94
162
13
IT software
138
94
Office fixtures and fittings
162
13
Depreciation of the financial year
232
188
209
272
IT software
232
188
Office fixtures and fittings
209
272
Disposals of the financial year
7
Office fixtures and fittings
7
AT 31.12
565
659
364
411
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%.
182
ANNUAL ACCOUNTS /
Notes to the consolidated accounts