2.2. Estrés en las plantas
2.2.3. Hormonas que participan en los estreses
2.2.3.1. Ácido abscísico
Balance at 1 January 2014(1) Exchange differences Additions Changes in consolidation
scope Reclassification Disposals
Balance at 31 December 2014
Land, leasehold improvements and buildings including buildings
on land owned by others 8,519 57 125 94 375 (296) 8,874
Technical equipment
and machinery 16,524 398 405 111 1,519 (107) 18,850
Other equipment, factory
and office equipment 4,113 119 183 (5) 43 (258) 4,195
Construction in progress 2,536 30 1,500 (7) (1,935) (19) 2,105
Total 31,692 604 2,213 193 2 (680) 34,024
(1) Previous year figures are adjusted due to the application of IFRS 10 and IFRS 11.
Depreciation / Impairment
(In € million) Balance at 1 January 2014(1) Exchange differences Additions Changes in consolidationscope Reclassification Disposals
Balance at 31 December 2014
Land, leasehold improvements and buildings including buildings
on land owned by others (3,960) (17) (307) 4 (30) 244 (4,066)
Technical equipment
and machinery (9,342) (234) (1,085) (45) (1) 103 (10,604)
Other equipment, factory
and office equipment (2,805) (67) (300) 24 (7) 122 (3,033)
Construction in progress 0 0 0 0 0 0 0
Total (16,107) (318) (1,692) (17) (38) 469 (17,703)
(1) Previous year figures are adjusted due to the application of IFRS 10 and IFRS 11.
Net Book Value
(In € million) Balance at 1 January 2014(1) Balance at 31 December 2014
Land, leasehold improvements and buildings including buildings
on land owned by others 4,559 4,808
Technical equipment
and machinery 7,182 8,246
Other equipment, factory
and office equipment 1,308 1,162
Construction in progress 2,536 2,105
Total 15,585 16,321
(1) Previous year figures are adjusted due to the application of IFRS 10 and IFRS 11.
Additions to depreciation / impairment include impairment of other equipment (€ -25 million) at Airbus and of technical equipment and machinery (€ -8 million), of other equipment (€ -5 million), and of land and buildings (€ -1 million) at Airbus Defence and Space.
2
Notes to the Consolidated Financial Statements (IFRS)2.3 Notes to the Consolidated Statements of Financial Position
Schedules detailing gross values, accumulated depreciation and impairment and net values of property, plant and equipment show the following as of 31 December 2013:
Cost
(In € million) Balance at 1 January 2013 Exchange differences Additions Changes in consolidationscope Reclassification Disposals
Balance at 31 December 2013
Land, leasehold improvements and buildings including buildings
on land owned by others(1) 8,261 (35) 100 0 319 (126) 8,519
Technical equipment
and machinery(1) 15,073 (109) 414 4 1,277 (135) 16,524
Other equipment, factory
and office equipment(1) 3,410 (51) 340 0 1,104 (690) 4,113
Construction in progress(1) 3,525 (27) 1,582 0 (2,534) (10) 2,536
Total(1) 30,269 (222) 2,436 4 166 (961) 31,692
(1) Previous year figures are adjusted due to the application of IFRS 10 and IFRS 11.
Depreciation / Impairment
(In € million) Balance at 1 January 2013 Exchange differences Additions Changes in consolidationscope Reclassification Disposals
Balance at 31 December 2013
Land, leasehold improvements and buildings including buildings
on land owned by others(1) (3,810) 11 (291) 0 31 99 (3,960)
Technical equipment
and machinery(1) (9,255) 68 (893) (1) 620 119 (9,342)
Other equipment, factory
and office equipment(1) (2,302) 24 (289) 0 (665) 427 (2,805)
Construction in progress 0 0 0 0 0 0 0
Total(1) (15,367) 103 (1,473) (1) (14) 645 (16,107)
(1) Previous year figures are adjusted due to the application of IFRS 10 and IFRS 11.
Net Book Value
(In € million) Balance at 1 January 2013(1) Balance at 31 December 2013(1)
Land, leasehold improvements and buildings including buildings
on land owned by others 4,451 4,559 Technical equipment
and machinery 5,818 7,182 Other equipment, factory
and office equipment 1,108 1,308 Construction in progress 3,525 2,536
Total 14,902 15,585
(1) Previous year figures are adjusted due to the application of IFRS 10 and IFRS 11.
Additions to depreciation / impairment include impairment of other equipment (€ -20 million) at Airbus and of technical equipment and machinery at Airbus Defence and Space (€ -2 million).
Notes to the Consolidated Financial Statements (IFRS)
2.3 Notes to the Consolidated Statements of Financial Position
Property, plant and equipment include at 31 December 2014 and 2013, buildings, technical equipment and other equipment accounted for in fi xed assets under fi nance lease agreements for net amounts of € 154 million and € 146 million, net of accumulated depreciation of € 79 million and € 91 million. The related depreciation expense for 2014 was € 10 million (2013: € 13 million).
Other equipment, factory and office equipment include the net book value of “aircraft under operating lease” for € 213 million and € 351 million as of 31 December 2014 and 2013 (adjusted), respectively; related accumulated depreciation is € 162 million and € 264 million (adjusted). Depreciation expense for 2014 amounts to € 31 million (2013 adjusted: € 38 million).
The “aircraft under operating lease” includes Group’s sales fi nance activity in the form of aircraft which have been leased out to customers and are classifi ed as operating leases: They are reported net of the accumulated impairments. These sales fi nancing transactions are generally secured by the underlying aircraft used as collateral (see Note 33 “Commitments and contingencies” for details on sales fi nancing transactions).
The corresponding non-cancellable future operating lease payments (not discounted) due from customers to be included in revenues, at 31 December 2014 are as follows:
(In € million)
Not later than 2015 42 Later than 2015 and not later than 2019 72
Later than 2019 0
Total 114
The total net book values of aircraft under operating lease are as follows:
31 December
(In € million) 2014 2013(1)
Net book value of aircraft under operating lease before impairment charge 327 485 Accumulated impairment (114) (134)
Total net book value of aircraft under operating lease 213 351
(1) Previous year figures are adjusted due to the application of IFRS 10 and IFRS 11.
For details please refer to Note 33 “Commitments and contingencies”.
Contractual commitments for purchases of “Land, leasehold improvements and buildings including buildings on land owned by others” amount to € 276 million as of 31 December 2014 compared to 2013 of € 345 million (adjusted).
15. Investment Property
As of 31 December 2014, the fair value of the Group’s investment property amounts to € 92 million (in 2013: € 83 million). For the purposes of IAS 40 “Investment property”, the fair values have been determined by using external appraisal reports or using
discounted cash fl ow projections for estimated rental income less rental expenses. Related rental income in 2014 is € 11 million (in 2013: € 9 million) with direct operating expenses amounting to € 2 million (in 2013: € 2 million).
The Group owns investment property that is leased to third parties. Buildings held as investment property are depreciated on a linear basis over their useful life up to 20 years. The values assigned to investment property are as follows:
(In € million) Historical cost Accumulated depreciation 31 December 2013 Book value 31 December 2013 Disposal at historical cost Depreciation / disposal of depreciation Accumulated depreciation 31 December 2014 Book value 31 December 2014
2
Notes to the Consolidated Financial Statements (IFRS)2.3 Notes to the Consolidated Statements of Financial Position
16. Investments Accounted for Under the Equity Method
The following table sets forth the composition of investments in associates and joint ventures accounted for under the equity method:
31 December
(In € million) 2014 2013(1)
Investments in associates 2,506 2,894 Investments in joint ventures 885 964
Investments accounted for under the equity method 3,391 3,858
(1) Previous year figures are adjusted due to the application of IFRS 10 and IFRS 11.
The following table shows the composition of the related share of profi t from investments accounted for under the equity method:
(In € million) 2014 2013(1)
Share of profit from investments in associates 721 295 Share of profit from investments in joint ventures 119 139
Share of profit from investments accounted for under the equity method 840 434
(1) Previous year figures are adjusted due to the application of IFRS 10 and IFRS 11.
The share of profi t from investments in associates includes a gain of € 343 million from the partial sale of shares of Dassault Aviation and a gain of € 47 million from the disposal of shares of Patria (for more details, please see Note 4 “Acquisitions and disposals”). A list of major investments in associates and joint ventures and the proportion of ownership is included in Appendix “Information on principal investments”.