15. Intangible Assets

PLN ‘000 Dec 31 2008 Dec 31 2007
(audited) (audited)
Development expense 184 286
Software 5,987 6,243
Patents, trademarks and licences 47,464 55,228
Other 2,286 3,242
Total 55,921 64,999

Changes to Intangible Assets

PLN ‘000 Development expense Software Patents, trademarks and licences Other Total
  - mineral resources exploration and appraisal assets (1)   - mineral resources exploration and appraisal assets (1)
Gross book value as at Jan 1 2007 (audited) 528 13,893 64,065 1,132 4,148 1,620 82,634
Increase, including: - 1,493 20,435 1,456 1,686 1,608 23,614
- purchase - 6 - - - - 6
- transfer from investments - 1,488 20,339 1,456 1,686 1,608 23,513
- contribution in kind - - - - - - -
- transfer - (97) 96 - - - (1)
- changes in the structure of the Group - 96 - - - - 96
-other - - - - - - -
Decrease, including: - (51) (11) - - - (62)
- sale - (2) - - - - (2)
- liquidation - (43) (11) - - - (54)
- currency translation differences on foreign operations - (6) - - - - (6)
Gross book value as at Dec 31 2007 (audited) 528 15,335 84,489 2,588 5,834 3,228 106,186
Gross book value as at Jan 1 2008 (audited) 528 15,335 84,489 2,588 5,834 3,228 106,186
Increase, including: - 2,882 5,781 191 1,586 172 10,249
- purchase - - 1,681 - - - 1,681
- transfer from investments - 2,836 5,311 191 396 172 8,543
- transfer - 44 (1,211) - 1,127 - (40)
- currency translation differences on foreign operations - 2 - - - - 2
- other - - - - 63 - 63
Decrease, including: - (251) (1,854) - - - (2,105)
- sale - - - - - - -
- liquidation - (248) (331) - - - (579)
- currency translation differences on foreign operations - - (31) - - - (31)
- other - (3) (1,492) - - - (1,495)
Gross book value as at Dec 31 2008 (audited) 528 17,966 88,416 2,779 7,420 3,400 114,330
Accumulated amortisation as at Jan 1 2007 (audited) 163 6,215 19,081 631 1,292 539 26,751
Increase, including: 106 2,875 10,191 372 1,300 381 14,472
- amortisation 106 2,820 10,191 372 1,300 381 14,417
- changes in the structure of the Group - 56 - - - - 56
- transfer - (1) - - - - (1)
- other increases - - - - - - -
Decrease, including: - (49) (11) - - - (60)
- sale - (2) - - - - (2)
- liquidation - (43) (11) - - - (54)
- currency translation differences on foreign operations - (4) - - - - (4)
Accumulated amortisation as at Dec 31 2007 (audited) 269 9,041 29,261 1,003 2,592 920 41,163
Accumulated amortisation as at Jan 1 2008 (audited) 269 9,041 29,261 1,003 2,592 920 41,163
Increase, including: 102 3,125 12,022 662 2,542 707 17,791
- amortisation 102 3,092 13,004 662 1,608 707 17,806
- transfer - 33 (982) - 934 - (15)
- other increases - - - - - - -
Decrease, including: - (238) (331) - - - (569)
- liquidation - (235) (331) - - - (566)
- other - (3) - - - - (3)
Accumulated amortisation as at Dec 31 2008 (audited) 371 11,928 40,952 1,665 5,134 1,627 58,385
Impairment losses as at Jan 1 2007 (audited) (27) 52 - - - - 25
Increase - - - - - - -
Decrease - (1) - - - - (1)
Impairment losses as at Dec 31 2007 (audited) (27) 51 - - - - 24
Impairment losses as at Jan 1 2008 (audited) (27) 51 - - - - 24
Increase - - - - - - -
Decrease - - - - - - -
Impairment losses as at Dec 31 2008 (audited) (27) 51 - - - - 24
Net book value as at Jan 1 2007 (audited) 392 7,626 44,984 501 2,856 1,081 55,858
Net book value as at Dec 31 2007 (audited) 286 6,243 55,228 1,585 3,242 2,308 64,999
Net book value as at Dec 31 2008 (audited) 184 5,987 47,464 1,114 2,286 1,773 55,921

(1) Mineral resources exploration and appraisal assets disclosed under intangible assets include the value of royalties under the licences for prospecting and exploration of crude oil and natural gas deposits, as well as remuneration due under the mining use agreements for prospecting and exploration of crude oil and natural gas deposits.