Note 19 - Property, plant and equipment
Property, plant and equipment break down as follows by category:
2019 – Cost
| At 1 Jan. 2019 |
Acquisitions | Changes in scope of consolidation |
Disposals | Reclassifications | Assets held for sale(****) |
Translation adjustments |
At 31 Dec. 2019 | |
|---|---|---|---|---|---|---|---|---|
| Land | 47 | - | - | - | - | - | - | 47 |
| Buildings | 460 | 31 | 9 | (18) | 2 | (6) | 4 | 482 |
| Machinery and equipment | 685 | 75 | 15 | (46) | 1 | (24) | 11 | 717 |
| Other | 496 | 54 | 5 | (23) | (1) | (11) | 3 | 523 |
| Assets under construction(**) | 50 | 31 | (19) | - | (1) | - | 1 | 62 |
| Total | 1 738 | 191 | 10 | (87) | 1 | (41) | 19 | 1 831 |
2019 – Depreciation and impairment losses
| At 1 Jan. 2019 |
Depreciation | Impairment losses(***) |
Changes in scope of consolidation |
Disposals | Reclassifications | Assets held for sale(****) |
Translation adjustments |
At 31 Dec. 2019 |
|
|---|---|---|---|---|---|---|---|---|---|
| Land | - | - | - | - | - | - | - | - | - |
| Buildings | (245) | (30) | (2) | 3 | 18 | - | 2 | (2) | (256) |
| Machinery and equipment | (435 | (77) | (2) | (2) | 42 | 1 | 19 | (7) | (461) |
| Other | (264) | (52) | (4) | (11) | 20 | - | 9 | (1) | (303) |
| Assets under construction(**) | - | - | - | - | - | - | - | - | - |
| Total | (944) | (159) | (8) | (10) | 80 | 1 | 30 | (10) | (1 020) |
| Carrying amounts(****) | 794 | 32 | (8) | - | (7) | 2 | (11) | 9 | 811 |
(**) Assets under construction include property, plant and equipment and intangible assets.
(***) See note 10 for a breakdown of property, plant and equipment impairment.
(****) Including negative amounts of €11 million at 31 December 2019 and €5 million at 31 December 2018 resulting from the reclassification of Lagardère Sports as a discontinued operation in accordance with IFRS 5.
2018 – Cost
| At 1 Jan. 2018(*) |
Acquisitions | Changes in scope of consolidation |
Disposals | Reclassifications | Assets held for sale(****) |
Translation adjustments |
At 31 Dec. 2018(*) |
||
|---|---|---|---|---|---|---|---|---|---|
| Land | 47 | - | - | - | (3) | 3 | - | 47 | |
| Buildings | 379 | 25 | (3) | (7) | 25 | 42 | (1) | 460 | |
| Machinery and equipment | 720 | 68 | (15) | (70) | (6) | (20) | 8 | 685 | |
| Other | 482 | 51 | 57 | (89) | 9 | (11) | (2) | 497 | |
| Assets under construction(**) | 76 | 38 | (1) | - | (64) | - | 1 | 50 | |
| Total | 1 704 | 182 | 38 | (166) | (39) | 14 | 6 | 1 739 | |
2018 – Depreciation and impairment losses
| At 1 Jan. 2018(*) |
Depreciation | Impairment losses(***) |
Changes in scope of consolidation |
Disposals | Reclassifications | Assets held for sale(****) |
Translation adjustments |
At 31 Dec. 2018(*) |
|
|---|---|---|---|---|---|---|---|---|---|
| Land | (1) | - | - | - | - | 1 | - | - | - |
| Buildings | (199) | (25) | (1) | 4 | 6 | 11 | (41) | 1 | (244) |
| Machinery and equipment | (456) | (71) | (2) | 14 | 66 | 4 | 13 | (4) | (436) |
| Other | (324) | (39) | (3) | 10 | 82 | 2 | 5 | 2 | (265) |
| Assets under construction(**) | - | - | - | - | - | - | - | - | - |
| Total | (980) | (135) | (6) | 28 | 154 | 18 | (23) | (1) | (945) |
| Carrying amounts(****) | 724 | 47 | (6) | 66 | (12) | (21) | (9) | 5 | 794 |
(*) Data for 2018 restated for the full retrospective application of IFRS 16 (see note 1.1).
(**) Assets under construction include property, plant and equipment and intangible assets.
(***) See note 10 for a breakdown of property, plant and equipment impairment.
(****) Including negative amounts of €11 million at 31 December 2019 and €5 million at 31 December 2018 resulting from the reclassification of Lagardère Sports as a discontinued operation in accordance with IFRS 5.