DRAVA, KUPA, RJE»INA, LOKVARKA, LI»ANKA LIKA, DOBRA ...

NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS OF THE HEP GROUP (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2010
10. PROPERTY, PLANT AND EQUIPMENT
HRK’000 Land and buildings
Fixtures and
equipment
Assets under
construction
COST
At 1 January 2009 32,991,951 30,466,989 3,370,610 66,829,550
Restatement 01 January 2009 (13,998) - - (13,998)
Transfers 14,853 2,635 2,547 20,035
Additions 5,462 73,814 2,279,898 2,359,174
Transfers from assets under construction 694,693 1,789,766 (2,496,205) (11,746)
Capitalized borrowing costs - - 35,630 35,630
Inventory surplus 34 711 - 745
Disposals (68,202) (170,991) (62,186) (301,379)
At 31 December 2009 33,624,793 32,162,924 3,130,294 68,918,011
Restatement 01 January 2010 (211) 211 - -
Transfers (747) (75) 428 (394)
Additions 4,997 75,362 1,579,319 1,659,678
Transfers from assets under construction 604,745 1,027,172 (1,657,440) (25,523)
Capitalized borrowing costs - - 7,161 7,161
Inventory surplus 400 512 - 912
Disposals (61,172) (134,031) (13,446) (208,649)
At 31 December 2010 34,172,805 33,132,075 3,046,316 70,351,196
ACCUMULATED DEPRECIATION
At 1 January 2009 20,513,148 19,718,279 - 40,231,427
Restatement at 01 January 2009 (2,161) - - (2,161)
Transfers 14,344 17,227 - 31,571
Charge for the year 685,989 975,808 - 1,661,797
Value adjustment of additions 271 4,127 - 4,398
Eliminated on disposal (60,084) (162,706) - (222,790)
Inventory surplus 20 656 - 676
At 31 December 2009 21,151,527 20,553,391 - 41,704,918
Restatement at 01 January 2010 (182) 182 - -
Transfers (764) 1,217 - 453
Charge for the year 689,028 1,007,579 - 1,696,607
Eliminated on disposal (59,728) (128,314) - (188,042)
Inventory surplus 263 311 - 574
At 31 December 2010
CARRYING AMOUNT
21,780,144 21,434,366 - 43,214,510
At 31 December 2010 12,392,661 11,697,709 3,046,316 27,136,686
At 31 December 2009 12,473,266 11,609,533 3,130,294 27,213,093
Total
95
HEP ANNUAL REPORT 2010
CHAPTER 6 - FINANCIAL STATEMENTS