AAK Annual Report 2016

70 NOTE 16 – PROPERTY, PLANT AND EQUIPMENT Group Land and buildings Plant and machinery Equipment, tools and fixtures and fittings Non-current assets under con- struction Total Cost at January 1, 2015 1,763 6,891 506 615 9,775 Investments 31 360 77 501 969 Acquired through business combinations 20 50 0 13 83 Disposals -183 -50 -33 -1 -267 Reclassifications 52 60 6 -122 0 Exchange differences -28 -39 -10 -64 -145 $FFXPXODWHG FRVW DW 'HFHPEHU 7,272 942 Cost at January 1, 2016 1,655 7,272 546 942 10,415 Investments 29 322 31 579 961 Acquired through business combinations 79 411 8 3 501 Disposals - -89 -38 - -127 Reclassifications 49 117 22 -179 9 Exchange differences 39 75 7 129 250 Accumulated cost at December 31, 2016 1,474 12,009 Depreciation at January 1, 2015 990 4,567 372 - 5,929 Disposals -127 -46 -31 - -204 Depreciations for the year 43 325 35 - 403 Exchange differences -11 -27 -4 - -42 $FFXPXODWHG GHSUHFLDWLRQ DW 'HFHPEHU 895 4,819 372 - 6,086 Depreciation at January 1, 2016 895 4,819 372 - 6,086 Acquired through business combinations 58 299 6 - 363 Disposals - -83 -36 - -119 Reclassifications 5 -5 - - 0 Depreciations for the year 45 348 37 - 430 Exchange differences 17 30 4 - 51 Accumulated depreciation at December 31, 2016 1,020 - Impairment loss at January 1, 2015 12 22 - - 34 Exchange differences 1 -1 - - 0 Accumulated impairment loss at 'HFHPEHU 13 21 - - 34 Impairment loss at January 1, 2016 13 21 - - 34 Exchange differences -1 1 - - 0 Accumulated impairment loss at December 31, 2016 12 22 - - 34 Residual value according to plan at 'HFHPEHU 747 2,432 174 942 of which land 125 Residual value according to plan at December 31, 2016 193 1,474 of which land 150