NOTES TO THE BALANCE SHEET

12. Tangible assets
Tangible assets 2015 Land and water Buildings and
structures
Machinery and
equipment
Other
property, plant
and equipment
Pre-payments
and work
in progress
Total
Opening balance, cumulative acq cost 10.0 441.4 595.0 14.6 20.7 1 081.6
Translation differences 0.1 1.6 3.3 -0.0 0.2 5.1
Additions 1.1 8.7 9.1 1.6 28.2 48.7
Additions, business acquisitions 0.3 5.3 2.2 - - 7.8
Disposals -0.1 -5.2 -5.7 -0.6 -0.6 -12.1
Disposals, business disposals - - -11.8 -0.0 - -11.8
Other changes 0.0 4.9 4.3 0.1 0.1 9.3
Reclassification between items -0.1 6.6 22.7 0.2 -30.0 -0.6
Closing balance, cumulative acq cost 11.3 463.3 619.1 15.8 18.6 1 128.1
Opening balance, cumulative depreciations -0.1 -253.2 -447.0 -11.6 - -711.9
Translation differences -0.0 -1.4 -2.7 0.0 - -4.1
Accumulated depreciation on disposals and reclassifications 0.1 2.0 4.7 -0.4 - 6.4
Accumulated depreciation on acquisitions - 0.0 8.8 0.0 - 8.8
Depreciation for the financial period - -12.8 -36.9 -1.0 - -50.7
Impairment losses - -11.4 0.0 - - -11.4
Impairment charge reversals - - - - - -
Other changes - -2.1 -1.2 -0.0 - -3.4
Closing balance, cumulative depreciations 0.0 -278.9 -474.3 -13.1 - -766.3
Tangible assets on 31 Dec. 2015 11.3 184.4 144.8 2.8 18.6 361.8
Tangible assets 2014 Land and water Buildings and
structures
Machinery and
equipment
Other
property, plant
and equipment
Pre-payments
and work
in progress
Total
Opening balance, cumulative acq cost 9.3 439.5 591.0 13.5 16.2 1 069.4
Translation differences -0.2 -4.9 -9.9 0.0 -0.2 -15.2
Additions 0.0 5.9 12.3 1.4 28.2 47.8
Additions, business acquisitions - - - - - -
Disposals -0.1 -2.4 -3.1 -0.6 -0.0 -6.3
Disposals, business disposals - -1.3 -2.9 - - -4.2
Other changes -0.0 -4.9 -4.8 -0.1 - -9.7
Reclassification between items 0.9 9.6 12.3 0.3 -23.4 -0.2
Closing balance, cumulative acq cost 10.0 441.4 595.0 14.6 20.7 1 081.6
Opening balance, cumulative depreciations - -229.6 -417.1 -11.2 - -657.9
Translation differences - 4.0 7.7 -0.0 - 11.7
Accumulated depreciation on disposals and reclassifications -0.1 1.6 1.7 0.6 - 3.8
Accumulated depreciation on acquisitions - 0.9 3.5 0.0 - 4.4
Depreciation for the financial period - -13.1 -39.5 -1.0 - -53.6
Impairment losses - -19.0 -5.5 - - -24.5
Impairment charge reversals - -0.1 0.9 -0.0 - 0.8
Other changes - 2.1 1.2 - - 3.3
Closing balance, cumulative depreciations -0.1 -253.2 -447.0 -11.6 - -711.9
Tangible assets on 31 Dec. 2014 9.9 188.2 148.0 2.9 20.7 369.7
Other property, plant and equipment includes EUR 1.4 (1.3) million biological assets. These are animals producing slaughter animals and they have been measured at cost, less an expense corresponding to a reduction in use value caused by ageing. There is no available market price for productive animals.