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.