15 – Property, plant and equipment Index141516171819202122232425 (XLSX:) Download Property, plant and equipment including right-of-use assets In EUR mn Land and buildings Oil and gas assets Plant and machinery Other fixtures, fittings and equipment Assets under construction Total 2020 Development of costs January 1 3,520 23,974 8,987 2,120 415 39,017 Currency translation differences (33) (1,032) (21) (15) (3) (1,104) Changes in consolidated Group 396 — 3,025 85 624 4,129 Additions 96 965 263 108 320 1,753 New obligations and change in estimates for decommissioning 11 101 29 — — 141 Transfers 40 512 175 27 (242) 511 Assets held for sale (430) (901) (920) (300) (33) (2,584) Disposals (15) (175) (55) (58) (0) (303) December 31 3,584 23,445 11,483 1,967 1,081 41,560 Development of depreciation January 1 1,714 13,433 5,875 1,504 11 22,538 Currency translation differences (17) (525) (28) (10) (0) (581) Depreciation 142 1,182 406 129 — 1,858 Impairments 4 658 17 1 0 679 Transfers (0) 8 (0) 0 (3) 5 Assets held for sale (163) (768) (480) (221) (1) (1,633) Disposals (9) (173) (51) (56) 0 (289) Write-ups (1) (119) (98) (0) — (219) December 31 1,669 13,695 5,640 1,346 7 22,358 Carrying amount January 1 1,806 10,541 3,111 616 404 16,479 Carrying amount December 31 1,915 9,750 5,843 622 1,073 19,203 (XLSX:) Download Property, plant and equipment including right-of-use assets In EUR mn Land and buildings Oil and gas assets Plant and machinery Other fixtures, fittings and equipment Assets under construction Total 2019 Development of costs January 1 3,394 23,033 8,694 2,018 411 37,550 Currency translation differences (21) (6) (54) (7) (4) (92) Changes in consolidated Group 5 588 0 0 10 604 Additions 162 1,271 237 162 218 2,051 New obligations and change in estimates for decommissioning 2 212 2 — — 216 Transfers 8 147 177 2 (212) 123 Assets held for sale 2 (1,151) (4) (1) (3) (1,157) Disposals (33) (119) (65) (54) (6) (278) December 31 3,520 23,974 8,987 2,120 415 39,017 Development of depreciation January 1 1,607 13,060 5,608 1,459 12 21,747 Currency translation differences (9) (5) (31) (5) 0 (51) Depreciation 145 1,442 366 122 — 2,075 Impairments 13 117 3 0 6 139 Transfers (25) 10 (5) (21) (1) (43) Assets held for sale 1 (1,038) (3) (1) — (1,041) Disposals (17) (118) (61) (51) (6) (253) Write-ups 0 (35) (0) (0) — (35) December 31 1,714 13,433 5,875 1,504 11 22,538 Carrying amount January 1 1,787 9,972 3,086 559 399 15,803 Carrying amount December 31 1,806 10,541 3,111 616 404 16,479 The changes in the consolidated group in 2020 of EUR 4,129 mn were related to the acquisition of an additional 39% share in Borealis AG. For more details please see Note 3 – Changes in group structure. The transfers were mainly related to the shift of the licence SK408 Jerun in Malaysia from intangible to development assets following the final investment decision. Property, plant and equipment with a total carrying amount of EUR 950 mn (2019: EUR 116 mn) were transferred to assets held for sale, related to the sale of OMV´s share in Gas Connect Austria GmbH, the retail network in Germany as well as assets in Malaysia and Kazakhstan. For more details please see Note 20 – Assets and liabilities held for sale. Further details on impairments and write-ups can be found in Note 7 – Depreciation, amortization, impairments and write-ups. (XLSX:) Download Contractual obligations for acquisitions In EUR mn 2020 2019 Intangible assets 395 491 Property, plant and equipment 1,134 852 Contractual obligations 1,529 1,343 In 2020 and in 2019 the contractual commitments were mainly related to exploration and production activities in Upstream. The increase of contractual obligations in 2020 is mainly related to additional commitments of Borealis group. OMV as a lessee Right-of-use assets included mainly leases of filling station sites and buildings as well as office buildings. In addition, OMV leases mainly a hydrogen plant at Petrobrazi refinery in Romania, various types of equipment, other land leases and vehicles. The changes in the consolidated group in 2020 were related to the acquisition of an additional 39% share in Borealis AG and included mainly land leases and vessel lease. Right-of-use assets with a total carrying amount of EUR 136 mn were transferred to assets held for sale, mainly related to planned sale of the retail network in Germany and are represented in the line other movements. (XLSX:) Download Right-of-use assets recognized under IFRS 16 In EUR mn Land and buildings Plant and machinery Other fixtures, fittings and equipment Total 2020 January 1 667 37 111 815 Changes in consolidated Group 75 19 76 170 Additions 62 12 57 131 Depreciation (66) (14) (46) (126) Other movements (145) (6) (3) (155) December 31 593 48 194 836 2019 January 1 670 33 66 768 Changes in consolidated Group 5 — — 5 Additions 81 18 79 178 Depreciation (66) (10) (32) (108) Other movements (23) (4) (2) (28) December 31 667 37 111 815 (XLSX:) Download Amounts recognized in the consolidated income statement In EUR mn 2020 2019 Operating result Short-term lease expenses 30 107 thereof capitalized short-term lease expenses 16 73 Low-value lease expenses 2 2 Expenses relating to variable lease payments 7 9 Net financial result Interest expense from lease liabilities 24 23 Net foreign exchange loss on lease liabilities 3 2 The decrease in short term lease expenses was mainly related to the first time adoption of IFRS 16 in 2019, where OMV did not recognize any right-of-use assets for contracts that expired in 2019 as they were treated as short-term leases as well as reduced drilling activities in 2020 compared to 2019. Expenses relating to variable lease payments mainly included rent for leased filling stations based on actual turnover. For information on lease liabilities please see Note 24 – Liabilities. schließen EUR Euro schließen mn Million schließen IFRSs International Financial Reporting Standards 14 – Intangible assets16 – Equity-accounted investments 102-45 gri-id41:102-45
