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Property, plant and equipment
12 Months Ended
Dec. 31, 2020
Property, plant and equipment  
Property, plant and equipment

12 Property, plant and equipment

Please refer to the following table for the development from January 1, 2019 to December 31, 2020:

 

 

 

 

 

 

 

 

 

 

 

 

    

 

    

 

    

 

    

Other

    

 

 

 

 

 

 

 

 

 

equipment,

 

 

 

 

 

 

 

 

 

 

furniture

 

 

in EUR k

 

Land

 

Buildings

 

Plant

 

and fixtures

 

Total

Cost

 

  

 

  

 

  

 

  

 

  

As of Jan 1, 2019

 

2,149

 

24,891

 

16,011

 

4,856

 

47,907

Reclass to right-of-use assets*

 

 —

 

 —

 

(6,303)

 

(32)

 

(6,335)

Reclass to intangible assets (note 11)

 

 —

 

 —

 

 —

 

(386)

 

(386)

Additions

 

 —

 

 —

 

22

 

274

 

296

Disposal  (note 13.1)

 

(2,149)

 

(21,637)

 

 —

 

 —

 

(23,786)

As of Dec 31, 2019

 

 —

 

3,254

 

9,730

 

4,712

 

17,696

Additions

 

 —

 

105

 

1,295

 

8,490

 

9,890

Disposal***

 

 —

 

 —

 

 —

 

(612)

 

(612)

Reclass from right-of-use assets**

 

 —

 

 —

 

3,099

 

 —

 

3,099

As of Dec 31, 2020

 

 —

 

3,359

 

14,124

 

12,590

 

30,073

 

 

 

 

 

 

 

 

 

 

 

Accumulated depreciation and impairment

 

  

 

  

 

  

 

  

 

  

As of Jan 1, 2019

 

 —

 

612

 

6,178

 

2,002

 

8,792

Reclass to right-of-use assets*

 

 —

 

 —

 

(963)

 

(8)

 

(971)

Depreciation

 

 —

 

737

 

940

 

779

 

2,456

Disposal (note 13.1)

 

 —

 

(957)

 

 —

 

 —

 

(957)

As of Dec 31, 2019

 

 —

 

392

 

6,155

 

2,773

 

9,320

Depreciation

 

 —

 

194

 

993

 

1,913

 

3,100

Disposal***

 

 —

 

 —

 

 —

 

(44)

 

(44)

Reclass from right-of-use assets**

 

 —

 

 —

 

1,107

 

 —

 

1,107

As of Dec 31, 2020

 

 —

 

586

 

8,255

 

4,642

 

13,483

 

 

 

 

 

 

 

 

 

 

 

Carrying amounts

 

  

 

  

 

  

 

  

 

  

As of Dec 31, 2019

 

 —

 

2,862

 

3,575

 

1,939

 

8,376

As of Dec 31, 2020

 

 —

 

2,773

 

5,869

 

7,948

 

16,590


*     The reclass to right-of-use assets of EUR 5,364k represented the carrying amount of assets previously classified as finance leases under IAS 17 and recognized as right-of-use assets upon the adoption of IFRS 16. As disclosed in note 3(a), the Group has applied a modified retrospective method of adoption and did not change the initial carrying amounts of recognized assets and liabilities at the date of initial application for leases previously classified as finance leases.**   The reclass from right-of-use assets of EUR 1,992k represents assets purchased at the end of the lease term.*** The disposal relates to the sale of a CentoTruck as part of a contract with a COVID-19 customer.