| 31.12.2021 | 31.12.2020 | |
|---|---|---|
| Gross value | 139,407 | 121,761 |
| Development costs | 10,899 | 9,866 |
| Computer software | 44,013 | 41,921 |
| Aluprof trademark | 22,500 | 22,500 |
| Database of customers | 43,927 | 43,927 |
| ROMB trademark | 1,900 | 1,900 |
| Other intangible assets | 212 | 244 |
| Intangible assets not put into use | 15,956 | 1,403 |
| Amortisation | (87,811) | (85,115) |
| Development costs | (8,481) | (8,018) |
| Computer software | (35,191) | (33,177) |
| Database of customers | (43,927) | (43,676) |
| Other intangible assets | (212) | (244) |
| Write-downs of intangible assets | (1,900) | (1,900) |
| ROMB trademark | (1,900) | (1,900) |
| Net value of intangible assets | 49,696 | 34,746 |
| Development costs | 2,418 | 1,848 |
| Computer software | 8,822 | 8,744 |
| Aluprof trademark | 22,500 | 22,500 |
| Database of customers | 0 | 251 |
| Intangible assets not put into use | 15,956 | 1,403 |
| 31.12.2020 | Increases | Decreases | Shifts | Currency translation differences | 31.12.2021 | |
|---|---|---|---|---|---|---|
| Gross value | 121,761 | 19,185 | (1 569) | 0 | 30 | 139,407 |
| Development costs | 9,866 | 0 | (50) | 1,068 | 15 | 10,899 |
| Computer software | 41,921 | 0 | (1,488) | 3,564 | 16 | 44,013 |
| Aluprof trademark | 22,500 | 0 | 0 | 0 | 0 | 22,500 |
| Database of customers | 43,927 | 0 | 0 | 0 | 0 | 43,927 |
| ROMB trademark | 1,900 | 0 | 0 | 0 | 0 | 1,900 |
| Other intangible assets | 244 | 0 | (31) | 0 | (1) | 212 |
| Intangible assets not put into use | 1,403 | 19,185 | 0 | (4,632) | 0 | 15,956 |
| Amortisation | (85,115) | (3,811) | 1135 | 0 | (20) | (87,811) |
| Development costs | (8,018) | (503) | 50 | 0 | (10) | (8,481) |
| Computer software | (33,177) | (3,057) | 1,054 | 0 | (11) | (35,191) |
| Database of customers | (43,676) | (251) | 0 | 0 | 0 | (43,927) |
| Other intangible assets | (244) | 0 | 31 | 0 | 1 | (212) |
| Write-downs of intangible assets | (1,900) | 0 | 0 | 0 | 0 | (1,900) |
| ROMB trademark | (1,900) | 0 | 0 | 0 | 0 | (1,900) |
| Net value of intangible assets | 34,746 | 15,374 | (434) | 0 | 10 | 49,696 |
| Development costs | 1,848 | (503) | 0 | 1,068 | 5 | 2,418 |
| Computer software | 8,744 | (3,057) | (434) | 3,564 | 5 | 8,822 |
| Aluprof trademark | 22,500 | 0 | 0 | 0 | 0 | 22,500 |
| Database of customers | 251 | (251) | 0 | 0 | 0 | 0 |
| Intangible assets not put into use | 1,403 | 19,185 | 0 | (4,632) | 0 | 15,956 |
| 31.12.2019 | Increases | Decreases | Shifts | Currency translation differences | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Gross value | 129,764 | 3,641 | (11 ,868) | 0 | 224 | 121,761 |
| Development costs | 9,098 | 0 | 0 | 742 | 26 | 9,866 |
| Computer software | 38,539 | 0 | (473) | 3,657 | 198 | 41,921 |
| Aluprof trademark | 22,500 | 0 | 0 | 0 | 0 | 22,500 |
| Database of customers | 43,927 | 0 | 0 | 0 | 0 | 43,927 |
| ROMB trademark | 1,900 | 0 | 0 | 0 | 0 | 1,900 |
| MHF trademark | 2,394 | 0 | (2,394) | 0 | 0 | 0 |
| Schelfhaut trademark | 9,001 | 0 | (9,001) | 0 | 0 | 0 |
| Other intangible assets | 244 | 0 | 0 | 0 | 0 | 244 |
| Intangible assets not put into use | 2,161 | 3641 | 0 | (4,399) | 0 | 1,403 |
| Amortisation | (90,620) | (6,208) | 11,868 | 0 | (155) | (85,115) |
| Development costs | (7,689) | (303) | 0 | 0 | (26) | (8,018) |
| Computer software | (30,544) | (2,977) | 473 | 0 | (129) | (33,177) |
| Database of customers | (40,748) | (2,928) | 0 | 0 | 0 | (43,676) |
| MHF trademark | (2 ,394) | 0 | 2,394 | 0 | 0 | 0 |
| Schelfhaut trademark | (9 ,001) | 0 | 9,001 | 0 | 0 | 0 |
| Other intangible assets | (244) | 0 | 0 | 0 | 0 | (244) |
| Write-downs of intangible assets | (1,900) | 0 | 0 | 0 | 0 | (1,900) |
| ROMB trademark | (1,900) | 0 | 0 | 0 | 0 | (1,900) |
| Net value of intangible assets | 37,244 | (2,567) | 0 | 0 | 69 | 34,746 |
| Development costs | 1,409 | (303) | 0 | 742 | 0 | 1,848 |
| Computer software | 7,995 | (2,977) | 0 | 3,657 | 69 | 8,744 |
| Aluprof trademark | 22,500 | 0 | 0 | 0 | 0 | 22,500 |
| Database of customers | 3,179 | (2,928) | 0 | 0 | 0 | 251 |
| Intangible assets not put into use | 2,161 | 3,641 | 0 | (4,399) | 0 | 1,403 |
Depreciation of intangible assets
Depreciation charges for intangible assets are recognised in full in the operating costs item of ‘Depreciation/Amortisation’ in the statement of profit or loss. ‘Aluprof’ and ‘ROMB’ trademarks, due to the indefinite useful life, are not subject to depreciation. Every year the Group carries out an impairment test for the trademarks.
Impairment losses
The Group carried out impairment tests for intangible assets with indefinite economic useful lives. Intangible assets with indefinite useful lives comprise the ‘Aluprof’ and ‘ROMB’ trademarks. The impairment tests carried out at the end of 2021 and 2020 did not show any impairment of the ‘Aluprof’ trademark, whereas in the preceding years the value of the ‘ROMB’ trademark was written down.
In 2020, the Group resigned from the maintenance of the ‘MHF’ and ‘Schelfhaut’ trademarks – they were fully covered with write-downs in the preceding years.
The ‘Aluprof’ and ‘ROMB’ trademarks are assigned to separate cash-generating units of the Aluminium Systems Segment, and the assumptions for the impairment test that was carried out are presented in the note referring to the impairment tests.
Intangible assets not put into use
A major item is the fire glass production technology worth PLN 9,474,000. The technology launch is planned for mid 2022, and the expected useful life from the time of adjustment is 10 years.
Contractual liabilities
As at 31 December 2021 and 31 December 2020, the Group did not have any contractual liabilities related to the acquisition of intangible assets.
