| 2013 | 2012 | |
|---|---|---|
| Gross value of non-current assets held for sale at the beginning of the period | 23,316 | 23,368 |
| Increases, of which: | 539,672 | 1,512 |
| reclassification from tangible fixed assets to non-current assets held for sale, of which: | 101,135 | 1,512 |
| land and buildings | 101,022 | 1,512 |
| reclassification of assets of Finansowa Kompania ‘Prywatne Inwestycje’ Sp. z o.o. to non-current assets held for sale | 438,220 | - |
| reclassification of assets of Inter Risk Ukraina Additional liability company to non-current assets held for sale | 317 | - |
| Decreases, of which: | (25,429) | (1,564) |
| sale | (21,845) | (946) |
| reclassification from non-current assets held for sale to tangible-fixed assets | (3,584) | (618) |
| Gross value of non-current assets held for sale at the end of the period | 537,559 | 23,316 |
| Impairment allowances at the beginning of the period | (2,906) | (2,958) |
| Increases, of which | (365,077) | - |
| recognised during the period | (1,634) | - |
| reclassification of impairment allowances on loans and receivables to customers Finansowa Kompania ‘Prywatne Inwestycje’ Sp. z o.o. to non-current assets held for sale | (363,443) | - |
| Decreases, of which: | 2,643 | 52 |
| released during the period | - | - |
| decreases of write-downs of assets | 963 | 52 |
| other | 1,680 | |
| Impairment allowances at the end of the period | (365,340) | (2,906) |
| Net carrying amount at the beginning of the period | 20,410 | 20,410 |
| Net carrying amount at the end of the period | 172,219 | 20,410 |
Details on assets held for sale are described in Note 45 ‘Investments in subsidiaries, jointly controlled entities and associates, and a description of changes to the entities of the Group’.