18.1. Group as a lessee
| 31.12.2022 | Increases | Decreases | Currency translation differences |
31.12.2023 | |
| Gross value | 79,274 | 27,942 | (3,666) | (974) | 102,576 |
| Land | 32,745 | 23,376 | 0 | (51) | 56,070 |
| Buildings and structures | 39,951 | 3,921 | (2,462) | (749) | 40,661 |
| Plant and machinery | 220 | 0 | 0 | 0 | 220 |
| Means of transport | 6,358 | 645 | (1,204) | (174) | 5,625 |
| Amortisation | (19,003) | (6,626) | 3,666 | 697 | (21,266) |
| Land | (1,854) | (416) | 0 | 0 | (2,270) |
| Buildings and structures | (13,285) | (5,046) | 2,462 | 697 | (15,172) |
| Plant and machinery | (188) | 0 | 0 | 0 | (188) |
| Means of transport | (3,676) | (1,164) | 1,204 | (3,636) | |
| Write-downs | (247) | 0 | 197 | 0 | (50) |
| Land (including the right of perpetual usufruct) | (247) | 0 | 197 | 0 | (50) |
| Net value | 60,024 | 21,316 | 197 | (277) | 81,260 |
| Land | 30,644 | 22,960 | 197 | (51) | 53,750 |
| Buildings and structures | 26,666 | (1,125) | 0 | (52) | 25,489 |
| Plant and machinery | 32 | 0 | 0 | 0 | 32 |
| Means of transport | 2,682 | (519) | 0 | (174) | 1,989 |
| 31.12.2021 | Increases | Decreases | Currency translation differences |
31.12.2022 | |
|---|---|---|---|---|---|
| Gross value | 54,068 | 26,482 | (1,553) | 277 | 79,274 |
| Land | 32,796 | 0 | 0 | (51) | 32,745 |
| Buildings and structures | 14,611 | 25,837 | (462) | (35) | 39,951 |
| Plant and machinery | 1,246 | 0 | (1,026) | 0 | 220 |
| Means of transport | 5,415 | 645 | (65) | 363 | 6,358 |
| Amortisation | (13,350) | (7,042) | 1,553 | (164) | (19,003) |
| Land | (1,391) | (463) | 0 | 0 | (1,854) |
| Buildings and structures | (8,191) | (5,536) | 462 | (20) | (13,285) |
| Plant and machinery | (956) | (258) | 1,026 | 0 | (188) |
| Means of transport | (2,812) | (785) | 65 | (144) | (3,676) |
| Write-downs | 0 | (247) | 0 | 0 | (247) |
| Land (including the right of perpetual usufruct) | 0 | (247) | 0 | 0 | (247) |
| Net value | 40,718 | 19,193 | 0 | 113 | 60,024 |
| Land | 31,405 | (710) | 0 | (51) | 30,644 |
| Buildings and structures | 6,420 | 20,301 | 0 | (55) | 26,666 |
| Plant and machinery | 290 | (258) | 0 | 0 | 32 |
| Means of transport | 2,603 | (140) | 0 | 219 | 2,682 |
Costs of lease contracts recognised in the statement of profit or loss:
| Costs on account of | 2023 | 2022 | |
| Lease interest | Finance costs | (1,743) | (1,819) |
| Depreciation | Operating costs (depreciation) | (6,626) | (7,042) |
| Low-value lease | Operating costs (third-party services) | (424) | (410) |
| Short-term lease | Operating costs (third-party services) | (555) | (570) |
| Total | (9,348) | (9,841) | |
Value of future lease payments:
| 31.12.2023 | 31.12.2022 | |
| Value of future lease payments | 152,089 | 79,781 |
| Discount | (82,590) | (33,498) |
| Present value of lease liabilities | 69,499 | 46,283 |
| Including short-term lease | 6,156 | 5,942 |
Higher lease liabilities result from an update in the fees on account of perpetual usufruct right with regard to the land used by the Group.
The weighted average incremental borrowing rate of the Group as the lessee applied in discounting lease liabilities as at 31 December 2023 amounted to 4.30% (31 December 2022 – 4.23%).