| 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.
15. Intangible Assets 
