Notes to the financial statements

1. Principles of the consolidated financial statements 2. Breakdown of turnover by sector 3. Wages paid during the accounting period 4. Staff employed by the group 5. Financing income and expenses 6. Tangible and intangible assets, and depreciation 7. Other shares and holdings 8. Group companies 9. Receivables from subsidiaries of the same group 10. Essential items contained in accrued income 11. Increases and deductions to equity items 12. Provisions 13. Long-term debt 14. Imputed tax liability 15. Loans to subsidiaries of the same group 16. Essential items contained in accrued expenses 17. Funding received from the State budget 18. Staff included within State funding19. Funding received from the EU 20. Guarantees, collateral and liabilities provided21. Finavia's electricity network operations 22. Emission rights

Notes to the balance sheet

6. Tangible and intangible assets, and depreciation

 

The service lives are as follows:
	Years
Intangible assets
Intangible rights	5	Straight-line depreciation
Other long-term expenses	5	Straight-line depreciation
Tangible assets
Buildings and structures	10-40	Straight-line depreciation
Machinery and equipment	3-15	Straight-line depreciation
Earth constructions	10-40	Straight-line depreciation

 

		GROUP		FINAVIA
Changes in balance sheet items:		2006	2005	2006	2005
Intangible rights
	Acquisition cost January 1	7 257	6 809	7 257	6 809
	+ Transfers between items	613	950	575	950
	- Deductions during the period	-879	-502	-853	-502
	Acquisition cost December 31	6 991	7 257	6 978	7 257
	Accrued planned depreciation Jan 1	-4 816	-4 168	-4 816	-4 168
	Accrued depreciation on deductions	850	384	824	384
	Depreciation during the period	-990	-1 033	-962	-1 033
	-Accrued planned depreciation Dec 31	-4 956	-4 816	-4 954	-4 816
	Book value December 31	2 035	2 441	2 025	2 441
Other long-term expenses
	Acquisition cost January 1.	626	626	613	613
	+ Transfers between items	0	0	0	0
	- Deductions during the period	-5	0	-5	0
	Acquisition cost December 31	621	626	608	613
	Accrued depreciation January 1	-609	-544	-596	-532
	Accrued depreciation on deductions	6	0	5	0
	Depreciation during the period	-12	-65	-10	-64
	- Accrued planned depreciation Dec 31	-615	-609	-601	-596
	Book value December 31	7	17	7	17
Land and water areas
	Land and water areas
	Acquisition cost January 1	41 580	41 618	41 155	41 149
	+ Increases during the period	1 923	357	1 923	337
	- Deductions during the period	-169	-395	-169	-331
	Acquisition cost December 31	43 333	41 580	42 908	41 155
	Connection fees of properties
	Acquisition cost January 1	1 709	1 704	913	913
	+ Transfers between the items	623	4	462	0
	- Deductions during the period	0	0	0	0
	Acquisition cost December 31	2 332	1709	1 375	913
Total land and water areas		45 665	43 288	44 284	42 068
Buildings and structures
	Acquisition cost January 1	480 765	470 831	367 698	358 604
	+ Increases during the period	85	0	0	0
	+Transfers between items	16 126	10 439	8 791	9 600
	- Deductions during the period	-1 588	-505	-77	-505
	Acquisition cost December 31	495 387	480 765	376 412	367 698
	Accrued planned depreciation Jan 1	-162 076	-145 840	-144 492	-131 816
	Accrued depreciation on deductions	358	505	77	505
	Depreciation during the period	-16 746	-16 740	-13 039	-13 181
	- Accrued planned depreciation Dec 31.	-178 464	-162 076	-157 454	-144 492
	Book value December 31	316 923	318 689	218 959	223 206
Machinery and equipment
	Acquisition cost January 1	329 923	316 319	318 908	305 790
	+ Transfers between items	17 360	20 892	15 932	20 373
	- Deductions during the period	-7 586	-7 288	-7 535	-7 255
	Acquisition cost December 31	339 696	329 923	327 305	318 908
	Accrued depreciation January 1	-212 429	-203 843	-206 518	-198 617
	Accrued depreciation on deductions	7 529	6 776	7 503	6 758
	Depreciation during the period	-16 291	-15 363	-15 506	-14 659
	-Accrued planned depreciation Dec 31	-221 191	-212 429	-214 521	-206 518
	Book value December 31	118 505	117 493	112 784	112 389
Earth constructions
	Acquisition cost January 1	371 942	348 696	356 093	335 575
	+ Increases during the period	22	0	0	0
	+Transfers between items	17 742	23 246	11 880	20 518
	- Deductions during the period	-2 431	0	-2 405	0
	Acquisition cost December 31	387 274	371 942	365 568	356 093
	Accrued depreciation January 1	-165 037	-152 546	-161 943	-150 856
	Accrued depreciation on deductions	2 410	0	2 405	0
	Depreciation during the period	-13 544	-12 491	-12 007	-11 087
	- Accrued planned depreciation Dec 31	-176 172	-165 037	-171 545	-161 943
	Book value December 31	211 103	206 904	194 024	194 150
Advance payments and unfi nished acquisitions
	Acquisition cost January 1	22 822	15 380	12 023	14 999
	+Increases during the period	85 335	62 974	60 768	48 465
	-Transfers between items	-52 464	-55 532	-37 641	-51 441
	Acquisition cost December 31	55 693	22 822	35 150	12 023
Shares and holdings (subsidiaries and other shares)
	Acquisition cost January 1	473	471	36 768	36 763
	+ Increases during the period	4	3	710	6
	- Deductions during the period	0	-1	-1 474	-1
	Acquisition cost December 31	477	473	36 004	36 768
TOTAL
	Acquisition cost January 1	1 257 096	1 202 454	1 141 428	1 101 215
	+Increases during the period	87 368	63 334	63 401	48 808
	Transfers between items	0	0	0	0
	- Deductions during the period	-12 659	-8 692	-12 518	-8 595
	Acquisition cost December 31	1 331 805	1 257 096	1 192 310	1 141 428
	Accrued depreciation January 1	-544 968	-506 941	-518 365	-485 988
	Accrued depreciation on deductions	11 153	7 666	10 815	7 647
	Depreciation during the period	-47 583	-45 693	-41 523	-40 024
	- Accrued planned depreciation Dec 31	-581 398	-544 968	-549 074	-518 365
	Book value 31.12.	750 407	712 128	643 236	623 063