IFRS Taxonomy 2010 - Illustrative Examples

InlineXBRL - Example 2: Property, plant and equipment - Reconciliation of the carrying amount at the beginning and end of the period

£'000	Land and buildings	Vehicles	Office equipment	Property, plant and equipment

at January 2008
Property, plant and equipment, gross	4,000	500	1,500	6,000
Property, plant and equipment, accumulated depreciation and impairment	( 1,000 )	( 100 )	( 700 )	( 1,800 )
Property, plant and equipment	3,000	400	800	4,200

Additions other than through business combinations	500		600	1,100
Disposals			( 200 )	( 200 )
Impairment loss recognised in profit or loss		( 150 )		( 150 )
Depreciation	( 100 )	( 50 )	( 200 )	( 350 )
	3,400	200	1,000	4,600
at January 2009
Property, plant and equipment, gross	4,500	500	1,800	6,800
Property, plant and equipment, accumulated depreciation and impairment	( 1,100 )	( 300 )	( 800 )	( 2,200 )
Property, plant and equipment	3,400	200	1,000	4,600

Depreciation	( 200 )	( 50 )	( 250 )	( 500 )
	3,200	150	750	4,100
at December 2010
Property, plant and equipment, gross	4,500	500	1,800	6,800
Property, plant and equipment, accumulated depreciation and impairment	( 1,300 )	( 350 )	( 1,050 )	( 2,700 )

Property, plant and equipment	3,200	150	750	4,100

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