2. Tangible assets
EUR 1,000 | Group 2014 | Group 2013 | Parent company 2014 | Parent company 2013 |
Land and water areas | | | | |
| Acquisition cost as at 1 Jan | 256,162 | 228,220 | 5,226 | 5,332 |
| Increases | 61,188 | 34,842 | | 0 |
| Decreases | -196 | -8,012 | | -106 |
| Transfers between items | | 1,111 | | |
| Acquisition cost as at 31 Dec | 317,153 | 256,162 | 5,226 | 5,226 |
| | | | | | |
| Appreciations | 84 | 84 | | |
| | | | | | |
| Book value as at 31 Dec | 317,237 | 256,246 | 5,226 | 5,226 |
| | | | | | |
| | | | | | |
The difference between subsidiaries' acquisition costs and the equity corresponding to the acquired share has been allocated to non-current assets.
EUR 67.5 (55.7) million has been allocated to land areas.
EUR 1,000 | Group 2014 | Group 2013 |
Entry fees | | |
| Acquisition cost as at 1 Jan | 26,144 | 25,737 |
| Increases | 37 | 96 |
| Decreases | -200 | -112 |
| Transfers between items | 1,138 | 423 |
| Book value as at 31 Dec | 27,119 | 26,144 |
| | | | |
| | | | |
EUR 1,000 | Group 2014 | Group 2013 |
Buildings and structures | | |
| Acquisition cost as at 1 Jan | 2,352,788 | 2,230,045 |
| Increases | 94,710 | 109,327 |
| Decreases | -5,903 | -10,179 |
| Transfers between items | 76,231 | 23,595 |
| Acquisition cost as at 31 Dec | 2,517,826 | 2,352,788 |
| | | | |
| Accumulated depreciation and impairment losses as at 1 Jan | -550,273 | -501,979 |
| Accumulated depreciation on decreases | 2,175 | 3,010 |
| Accumulated depreciation on transfers | 909 | 0 |
| Depreciation for the financial year | -49,875 | -51,305 |
| Accumulated depreciation and impairment losses as at 31 Dec | -597,065 | -550,273 |
| | | | |
| Appreciations | 2,035 | 2,035 |
| | | | |
| Book value as at 31 Dec | 1,922,796 | 1,804,550 |
| | | | |
| | | | |
The difference between subsidiaries' acquisition costs and the equity corresponding to the acquired share has been allocated to non-current assets.
EUR 183.2 (165.8) million has been allocated to buildings.
EUR 1,000 | Group 2014 | Group 2013 | Parent company 2014 | Parent company 2013 |
Machinery and equipment | | | | |
| Acquisition cost as at 1 Jan | 13,869 | 12,664 | 3,000 | 2,465 |
| Increases | 198 | 1,253 | 128 | 607 |
| Decreases | -2,041 | -126 | -1,466 | -76 |
| Transfers between items | 141 | 78 | | 3 |
| Acquisition cost as at 31 Dec | 12,166 | 13,869 | 1,662 | 3,000 |
| | | | | | |
| Accumulated depreciation and impairment losses as at 1 Jan | -11,816 | -11,298 | -2,315 | -2,145 |
| Accumulated depreciation on decreases | 2,029 | 100 | 1,465 | 54 |
| Transfers between items | 12 | 0 | | |
| Depreciation for the financial year | -530 | -619 | -259 | -225 |
| Accumulated depreciation and impairment losses as at 31 Dec | -10,305 | -11,816 | -1,110 | -2,315 |
| | | | | | |
| Book value as at 31 Dec | 1,861 | 2,052 | 552 | 685 |
| | | | | | |
EUR 1,000 | Group 2014 | Group 2013 | Parent company 2014 | Parent company 2013 |
Other tangible assets | | | | |
| Acquisition cost as at 1 Jan | 10,659 | 9,515 | 194 | 267 |
| Increases | 510 | 807 | | |
| Decreases | -103 | -94 | | -73 |
| Transfers between items | 2,884 | 431 | | |
| Acquisition cost as at 31 Dec | 13,950 | 10,659 | 194 | 194 |
| | | | | | |
| Accumulated depreciation and impairment losses as at 1 Jan | -5,266 | -4,563 | | -46 |
| Accumulated depreciation on decreases | 97 | 61 | | 46 |
| Transfers between items | -589 | 0 | | |
| Depreciation for the financial year | -452 | -764 | | |
| Accumulated depreciation and impairment losses as at 31 Dec | -6,209 | -5,266 | 0 | 0 |
| | | | | | |
| Book value as at 31 Dec | 7,741 | 5,394 | 194 | 194 |
| | | | | | |
| | | | | | |
EUR 1,000 | Group 2014 | Group 2013 | | |
Advance payments and acquisitions in progress | | | | |
| Acquisition cost as at 1 Jan | 88,146 | 32,437 | | |
| Increases | 73,848 | 83,951 | | |
| Decreases | -54 | -224 | | |
| Transfers between items | -82,516 | -28,018 | | |
| Book value as at 31 Dec | 79,424 | 88,146 | | |
| | | | | | |
| | | | | | |
EUR 1,000 | Group 2014 | Group 2013 | | |
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.