CFM INDOSUEZ Wealth Management - 2020 Annual Report

124 6.10 INVESTMENT PROPERTIES (in thousands of euros) 31/12/2019 01/01/2020 Scope changes Increases (purchases) Reductions (sales) Foreign exchange rate adjustments Other transactions 31/12/2020 Gross amount 1,270 1,270 1,310 2,580 Depreciation, amortisation and impairment -84 -84 0 -136 -136 Balance sheet value 1,186 1,186 1,310 -136 2,444 Fair value of investment properties The balance represents the purchase of two buildings at amortised cost in 2016 and 2020. To date, the market value of these two assets remains greater than their acquisition cost. 6.11 PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS Operating property, plant and equipment include the lessee’s rights to use leased assets. Depreciation, amortisation and impairment of operating property, plant and equipment include the depreciation of fixed assets provided under operating leases. (in thousands of euros) 31/12/2019 01/01/2020 Scope changes Increases (purchases) Reductions (sales) Foreign exchange rate adjustments Other transactions 31/12/2020 Operating property, plant and equipment Gross amount 182,155 182,155 1,479 -307 5,661 188,988 Depreciation, amortisation and impairment -39,189 -39,189 -5,319 290 -356 -44,574 Balance sheet value 142,966 142,966 -3,840 -17 5,305 144,415 Intangible assets Gross amount 54,845 54,845 2,540 -521 0 56,864 Depreciation, amortisation and impairment -14,676 -14,676 -251 344 0 -14,583 Balance sheet value 40,169 40,169 2,289 -177 0 42,281 (in thousands of euros) 31/12/2018 01/01/2019 Scope changes Increases (purchases) Reductions (sales) Foreign exchange rate adjustments Other transactions 31/12/2019 Operating property, plant and equipment Gross amount 49,122 54,086 135,422 -7,353 0 182,155 Depreciation, amortisation and impairment -39,209 -40,886 -4,115 5,753 59 -39,189 Balance sheet value 9,913 13,200 0 131,307 -1,600 59 142,966 Intangible assets Gross amount 56,689 53,819 0 1,033 -7 0 54,845 Depreciation, amortisation and impairment -16,051 -14,374 0 -309 7 0 -14,676 Balance sheet value 40,638 39,445 0 724 0 0 40,169