(a) 2014
| Balance as at 1 January 2014 | Research and development expenses | Goodwill | Computer software, licenses, concessions and patents | Easement rights | Customer relations | Total |
|---|---|---|---|---|---|---|
| Cost opening balance | 3 375 | 149 909 | 220 145 | 12 206 | 16 000 | 405 535 |
| Accumulated amortization | (332) | - | (165 703) | (658) | (4 960) | (175 553) |
| Impairment loss | - | (23 184) | (218) | - | - | (23 402) |
| Net carrying amount opening balance | 3 043 | 126 725 | 54 224 | 11 548 | 11 040 | 206 580 |
| Changes in 12 months ended 31 December 2014 | ||||||
| Reclassifications | - | - | 24 542 | 7 000 | - | 31 542 |
| Acquisition | - | - | 13 488 | 59 | - | 13 547 |
| Disposal (cost) | - | - | (10 518) | - | - | (10 518) |
| Disposal (accumulated amortization) | - | - | 8 711 | - | - | 8 711 |
| Depreciation | (92) | - | (18 699) | (600) | (8 832) | (28 223) |
| Impairment loss (-) | - | (3 131) | - | - | - | (3 131) |
| Acquisition of subsidiaries | - | 79 414 | 2 362 | 3 600 | - | 85 376 |
| Liquidation (cost) | - | - | (7 074) | - | - | (7 074) |
| Liquidation (accumulated amortization) | - | - | 6 799 | - | - | 6 799 |
| Other | - | - | 1 974 | - | - | 1 974 |
| Other (accumulated amortization) | - | - | 364 | - | - | 364 |
(b) 2013
| Balance as at 31 January 2013 | Research and development expenses | Goodwill | Computer software, licenses, concessions and patents | Easement rights | Customer relations | Certificates exchange agreements | Agreements on supply of coal | Total |
|---|---|---|---|---|---|---|---|---|
| Cost opening balance | 3 375 | 149 909 | 203 902 | 6 137 | 16 000 | 3 900 | 3 520 | 386 743 |
| Accumulated amortization | -239 | - | (155 210) | -378 | (1 120) | (1 517) | (3 520) | (161 984) |
| Impairment loss | - | (23 184) | -218 | - | - | - | - | (23 402) |
| Net carrying amount opening balance | 3 136 | 126 725 | 48 474 | 5 759 | 14 880 | 2 383 | - | 201 357 |
| Changes in the 12 months ended 31 December 2013 | ||||||||
| Reclassifications | - | - | 20 514 | 6 056 | - | - | - | 26 570 |
| Acquisition | - | - | 665 | 13 | - | - | - | 678 |
| Disposal (cost) | - | - | (7 560) | - | - | - | - | (7 560) |
| Disposal (accumulated amortization) | - | - | 7 520 | - | - | - | - | 7 520 |
| Depreciation | -93 | - | (21 391) | -280 | (3 840) | (2 383) | - | (27 987) |
| Other (Impairment loss) | - | - | 2 624 | - | - | - | (3 520) | -896 |
| Other | - | - | 3 378 | - | - | - | 3 520 | 6 898 |
| Balance as at 31 December 2013 | ||||||||
| Cost closing balance | 3 375 | 149 909 | 220 145 | 12 206 | 16 000 | 3 900 | - | 405 535 |
| Accumulated amortization | -332 | - | (165 703) | -658 | (4 960) | (3 900) | - | (175 553) |
| Impairment loss | - | (23 184) | -218 | - | - | - | - | (23 402) |
| Net carrying amount closing balance | 3 043 | 126 725 | 54 224 | 11 548 | 11 040 | - | - | 206 580 |
No collateral has been established on intangible assets.