IBERSOL | Annual Report 2020

Consolidated Financial Statements Land Buildings Equipment Other property, plant and equipment Property, plant and equipment in progress Total 1 January 2019 Cost 14.731.098 260.017.140 134.098.549 27.727.867 996.812 437.571.466 Accumulated depreciation -240.212 -106.579.970 -99.691.547 -18.116.824 -224.628.553 Accumulated impairment -10.635.741 -938.433 -58.448 -11.632.622 Net amount 14.490.886 142.801.429 33.468.569 9.552.595 996.812 201.310.291 1 January 2019 Initial net amount 14.490.886 142.801.429 33.468.569 9.552.595 996.812 201.310.291 Change in accounting policy (IFRS 16) -3.335.985 -899.062 -47.363 -4.282.410 Changes in consolidat perimeter 1.600.000 845.363 119.304 2.564.667 Currency conversion -542.668 -1.209.078 -540.488 -117.382 -19.445 -2.429.061 Charge-off 25.420.469 11.712.366 3.596.959 3.144.834 43.874.629 Decreases -1.298.973 -119.844 -25.680 -43.908 -1.488.406 Transfers 39.603 280.569 34.644 -504.148 -149.332 Depreciation in the year -28.749 -12.999.373 -8.257.847 -1.995.447 -23.281.415 Impairment in the year -492.746 -492.746 Impairment reversion 724.062 198.182 15.236 937.480 Final net amount 13.919.470 151.249.408 36.687.810 11.132.865 3.574.147 216.563.700 31 December 2019 Cost 14.163.037 267.021.639 138.067.977 30.839.024 3.574.147 453.665.824 Accumulated depreciation -243.567 -105.564.602 -100.649.863 -19.662.947 -226.120.979 Accumulated impairment -10.207.629 -730.304 -43.212 -10.981.144 Net amount 13.919.470 151.249.408 36.687.810 11.132.865 3.574.147 216.563.700 8. PROPERTY, PLANT AND EQUIPMENT During the periods ended 31 December 2020 and 2019, property, plant and equip- ment, as well as in the respective depreciation and accumulated impairment losses, were as follows: 350