31. Property, plant and equipment
31.1 Accounting policy
Property, plant and equipment components are measured at purchase price or production cost less accumulated depreciation and impairment losses.
All property, plant and equipment components and their important components are depreciated, with the exception of land and property, plant and equipment in construction. Depreciation of an asset begins when it is available for use, i.e. when it is in the location and condition necessary for it to be capable of operating in the intended manner.
Annual depreciation rates for material assets are presented below:
| Asset category | Rate |
| Cooperative ownership rights to apartments, cooperative rights to commercial premises | 2,50% |
| Buildings and structures | 1.5% - 10% |
| Machinery and technical equipment | 10% - 40% |
| Means of transport | 14% - 33% |
| IT hardware | 14.3% - 40% |
| Other non-current assets | 7% - 20% |
Assets held under a finance lease contract are depreciated over their useful life, provided that there is rational certainty that they would be purchased or ownership transferred. Otherwise, they are depreciated for a period no longer than the term of the lease.
The principles for recognizing impairment losses are the same as those applicable to intangible assets that are described in section 28.1.
31.2 Quantitative data
| Movement in property, plant and equipment (by type groups) in the year ended 31 December 2021 | Plant and machinery | Means of transport | Property, plant and equipment under construction | Real estate | Other property, plant and equipment | Total property, plant and equipment |
| Gross value at the beginning of the period | 1 459 | 287 | 229 | 4 271 | 657 | 6 903 |
| Changes: | 147 | 76 | 54 | 138 | 40 | 455 |
| – purchases and in-house production | 20 | 10 | 414 | 16 | 14 | 474 |
| – increase in right-of-use assets | - | 95 | - | 162 | 1 | 258 |
| – change in composition of the group | 23 | 3 | - | 1 | 4 | 31 |
| – sale and liquidation | -72 | -69 | - | -31 | -88 | -260 |
| – decrease in right-of-use assets (termination of agreements, sales) | - | -9 | - | -39 | -2 | -50 |
| – transfers to categories held for sale under IFRS 5 | -1 | - | - | -9 | - | -10 |
| – transfers | 171 | 45 | -348 | 25 | 107 | - |
| – foreign exchange differences and other | 6 | 1 | -12 | 13 | 4 | 12 |
| Gross value at the end of the period | 1 606 | 363 | 283 | 4 409 | 697 | 7 358 |
| Accumulated amortization at the beginning of the period | -809 | -114 | - | -1 356 | -306 | -2 585 |
| Changes: | -136 | - | - | -346 | 6 | -476 |
| – amortization for the period | -208 | -23 | - | -124 | -75 | -430 |
| – amortization of right-of-use assets | - | -16 | - | -276 | -1 | -293 |
| – sale and liquidation | 69 | 46 | - | 39 | 77 | 231 |
| – sale, liquidation and other movement in right-of-use assets | - | - | - | 1 | 2 | 3 |
| – transfers to categories held for sale under IFRS 5 | 1 | - | - | 5 | - | 6 |
| – foreign exchange differences and other | 2 | -7 | - | 9 | 3 | 7 |
| Accumulated amortization at the end of the period | -945 | -114 | - | -1 702 | -300 | -3 061 |
| Impairment losses at the beginning of the period | -13 | -1 | - | -106 | -10 | -130 |
| Changes charged to other operating expenses | -1 | -2 | - | -17 | -6 | -26 |
| Other changes | - | - | - | 3 | - | 3 |
| Impairment losses – at the end of the period | -14 | -3 | - | -120 | -16 | -153 |
| Net value of property, plant and equipment – at the end of the period | 647 | 246 | 283 | 2 587 | 381 | 4 144 |
| – including net value of right-of-use assets | - | 91 | - | 821 | 4 | 916 |
The value of right-of-use assets is presented in section 50.
| Movement in property, plant and equipment (by type groups) in the year ended 31 December 2020 | Plant and machinery | Means of transport | Property, plant and equipment under construction | Real estate | Other property, plant and equipment | Total property, plant and equipment |
| Gross value at the beginning of the period | 1 227 | 267 | 257 | 3 982 | 599 | 6 332 |
| Changes: | 232 | 20 | -28 | 289 | 58 | 571 |
| – purchases and in-house production | 86 | 22 | 441 | 21 | 25 | 595 |
| – increase in right-of-use assets | - | 10 | - | 284 | 4 | 298 |
| – change in composition of the group | - | - | - | 1 | - | 1 |
| – sale and liquidation | -123 | -19 | -1 | -17 | -33 | -193 |
| – decrease in right-of-use assets (termination of agreements, sales) | - | -4 | - | -39 | - | -43 |
| – transfers | 281 | 9 | -456 | 103 | 63 | - |
| – foreign exchange differences and other | -12 | 2 | -12 | -64 | -1 | -87 |
| Gross value at the end of the period | 1 459 | 287 | 229 | 4 271 | 657 | 6 903 |
| Accumulated amortization at the beginning of the period | -677 | -88 | - | -968 | -260 | -1 993 |
| Changes: | -132 | -26 | - | -388 | -46 | -592 |
| – amortization for the period | -201 | -20 | - | -126 | -57 | -404 |
| – amortization of right-of-use assets | - | -14 | - | -269 | -2 | -285 |
| – sale and liquidation | 69 | 8 | - | 7 | 16 | 100 |
| – foreign exchange differences and other | - | - | - | - | -3 | -3 |
| Accumulated amortization at the end of the period | -809 | -114 | - | -1 356 | -306 | -2 585 |
| Impairment losses at the beginning of the period | -9 | - | - | -93 | -8 | -110 |
| Changes charged to other operating expenses | -6 | -1 | - | -18 | -2 | -27 |
| Changes charged to other operating income | 2 | - | - | 1 | 1 | 4 |
| Other changes | - | - | - | 4 | -1 | 3 |
| Impairment losses – at the end of the period | -13 | -1 | - | -106 | -10 | -130 |
| Net value of property, plant and equipment – at the end of the period | 637 | 172 | 229 | 2 809 | 341 | 4 188 |
| – including net value of right-of-use assets | - | 21 | - | 973 | 4 | 998 |