11. PROPERTY, PLANT AND EQUIPMENT
The net book value of property, plant and equipment as of December 31, 2017, December 31, 2016 and January 1, 2016 was as follows:
|
|
|
Network and |
|
Land and |
|
Office |
|
Construction |
|
Total |
|
|||||
|
Cost |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
January 1, 2016 |
|
|
542,530 |
|
|
27,321 |
|
|
49,692 |
|
|
28,966 |
|
|
648,509 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Additions |
|
|
1,350 |
|
|
32 |
|
|
— |
|
|
47,340 |
|
|
48,722 |
|
|
Put into use |
|
|
47,894 |
|
|
1,550 |
|
|
5,278 |
|
|
(54,722 |
) |
|
— |
|
|
Disposal of UMS |
|
|
(4,152 |
) |
|
(1,309 |
) |
|
(452 |
) |
|
(2,444 |
) |
|
(8,357 |
) |
|
Transfer to assets held for sale |
|
|
(1,557 |
) |
|
— |
|
|
(5 |
) |
|
— |
|
|
(1,562 |
) |
|
Disposal |
|
|
(20,321 |
) |
|
(426 |
) |
|
(3,201 |
) |
|
(374 |
) |
|
(24,322 |
) |
|
Other |
|
|
(118 |
) |
|
(200 |
) |
|
269 |
|
|
55 |
|
|
6 |
|
|
Foreign exchange differences |
|
|
(17,568 |
) |
|
(1,525 |
) |
|
(2,331 |
) |
|
(1,455 |
) |
|
(22,879 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
December 31, 2016 |
|
|
548,058 |
|
|
25,443 |
|
|
49,250 |
|
|
17,366 |
|
|
640,117 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Additions |
|
|
2,094 |
|
|
15 |
|
|
302 |
|
|
57,170 |
|
|
59,581 |
|
|
Put into use |
|
|
48,689 |
|
|
281 |
|
|
4,522 |
|
|
(53,492 |
) |
|
— |
|
|
Arising on business combinations |
|
|
10 |
|
|
2 |
|
|
5 |
|
|
— |
|
|
17 |
|
|
Transfer to assets held for sale |
|
|
(1,408 |
) |
|
— |
|
|
(22 |
) |
|
— |
|
|
(1,430 |
) |
|
Disposal |
|
|
(27,092 |
) |
|
(684 |
) |
|
(5,460 |
) |
|
(1,315 |
) |
|
(34,551 |
) |
|
Other |
|
|
327 |
|
|
(69 |
) |
|
(452 |
) |
|
7 |
|
|
(187 |
) |
|
Foreign exchange differences |
|
|
(4,320 |
) |
|
36 |
|
|
(315 |
) |
|
(242 |
) |
|
(4,841 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
December 31, 2017 |
|
|
566,358 |
|
|
25,024 |
|
|
47,830 |
|
|
19,494 |
|
|
658,706 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated amortisation and impairment |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
January 1, 2016 |
|
|
(300,509 |
) |
|
(7,455 |
) |
|
(37,883 |
) |
|
— |
|
|
(345,847 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Charge for the year |
|
|
(53,371 |
) |
|
(1,262 |
) |
|
(5,323 |
) |
|
— |
|
|
(59,956 |
) |
|
Disposal of UMS |
|
|
1,121 |
|
|
62 |
|
|
214 |
|
|
— |
|
|
1,397 |
|
|
Transfer to assets held for sale |
|
|
846 |
|
|
— |
|
|
5 |
|
|
— |
|
|
851 |
|
|
Disposal |
|
|
19,126 |
|
|
134 |
|
|
2,768 |
|
|
— |
|
|
22,028 |
|
|
Other |
|
|
(222 |
) |
|
(182 |
) |
|
227 |
|
|
— |
|
|
(177 |
) |
|
Foreign exchange differences |
|
|
12,061 |
|
|
551 |
|
|
1,816 |
|
|
— |
|
|
14,428 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
December 31, 2016 |
|
|
(320,948 |
) |
|
(8,152 |
) |
|
(38,176 |
) |
|
— |
|
|
(367,276 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Charge for the year |
|
|
(53,258 |
) |
|
(1,114 |
) |
|
(3,929 |
) |
|
— |
|
|
(58,301 |
) |
|
Effect on assets impairment |
|
|
(2,175 |
) |
|
(393 |
) |
|
(295 |
) |
|
(764 |
) |
|
(3,627 |
) |
|
Transfer to assets held for sale |
|
|
940 |
|
|
— |
|
|
22 |
|
|
— |
|
|
962 |
|
|
Disposal |
|
|
24,248 |
|
|
284 |
|
|
5,053 |
|
|
— |
|
|
29,585 |
|
|
Other |
|
|
(458 |
) |
|
33 |
|
|
395 |
|
|
— |
|
|
(30 |
) |
|
Foreign exchange differences |
|
|
2,892 |
|
|
(79 |
) |
|
231 |
|
|
— |
|
|
3,044 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
December 31, 2017 |
|
|
(348,759 |
) |
|
(9,421 |
) |
|
(36,699 |
) |
|
(764 |
) |
|
(395,643 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net book value |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
January 1, 2016 |
|
|
242,021 |
|
|
19,866 |
|
|
11,809 |
|
|
28,966 |
|
|
302,662 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
December 31, 2016 |
|
|
227,110 |
|
|
17,291 |
|
|
11,074 |
|
|
17,366 |
|
|
272,841 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
December 31, 2017 |
|
|
217,599 |
|
|
15,603 |
|
|
11,131 |
|
|
18,730 |
|
|
263,063 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Charge of amortization for 2015 year for Network and base station equipment, Land and buildings and Office equipment, vehicles and other was RUB 51,967 million, RUB 930 million and RUB 5,385 million, respectively.
The amount of the compensation from third parties for items of property, plant and equipment that were accidentally damaged during construction in Moscow for the years ended December 31, 2017, 2016 and 2015 totaled RUB 1,231 million, RUB 1,350 million and RUB 1,010 million, respectively, and was included in the accompanying consolidated statements of profit or loss as component of other operating income.