Notes to the consolidated accounts

10 Property, plant and equipment

		€ million	€ million
At cost less depreciation and impairment		2007	2006
Land and buildings		1 989	1 944
Plant and equipment		4 295	4 332
		6 284	6 276
Includes freehold land		207	205
Commitments for capital expenditure at 31 December		321	231

	€ million	€ million	€ million
Movements during 2007	Land and buildings	Plant and equipment	Total
Gross
1 January 2007	2 992	10 371	13 363
Disposals of group companies	(12)	(142)	(154)
Additions	346	943	1 289
Disposals	(98)	(429)	(527)
Currency retranslation	(116)	(333)	(449)
Reclassification as held for sale	(41)	(165)	(206)
Other adjustments	(52)	9	(43)
31 December 2007	3 019	10 254	13 273
Depreciation
1 January 2007	(1 048)	(6 039)	(7 087)
Disposals of group companies	8	102	110
Depreciation charge for the year	(106)	(698)	(804)
Disposals	37	372	409
Currency retranslation	36	186	222
Reclassification as held for sale	24	114	138
Other adjustments	19	4	23
31 December 2007	(1 030)	(5 959)	(6 989)
Net book value 31 December 2007	1 989	4 295	6 284
Includes payments on account and assets in course of construction	80	542	622

	€ million	€ million	€ million
Movements during 2006	Land and buildings	Plant and equipment	Total
Gross
1 January 2006	3 014	10 845	13 859
Acquisitions of group companies	2	6	8
Disposals of group companies	(130)	(291)	(421)
Additions	150	921	1 071
Disposals	(80)	(586)	(666)
Currency retranslation	(136)	(446)	(582)
Reclassification as held for sale(a)	95	(69)	26
Other adjustments	77	(9)	68
31 December 2006	2 992	10 371	13 363
Depreciation
1 January 2006	(1 020)	(6 347)	(7 367)
Disposals of group companies	50	185	235
Depreciation charge for the year(b)	(74)	(731)	(805)
Disposals	45	512	557
Currency retranslation	38	251	289
Reclassification as held for sale(a)	(18)	69	51
Other adjustments	(69)	22	(47)
31 December 2006	(1 048)	(6 039)	(7 087)
Net book value 31 December 2006	1 944	4 332	6 276
Includes payments on account and assets in course of construction	71	478	549

(a) After reinstating certain assets with gross value of €112 million and accumulated depreciation of €28 million which were previously classified as held for sale.
(b) Includes €(18) million relating to discontinued operations.

Included in the above is property, plant and equipment under a number of finance lease agreements, for which the book values are as follows:

	€ million	€ million	€ million
Net book value	Buildings	Plant and equipment	Total
Gross book value	223	342	565
Depreciation	(16)	(204)	(220)
31 December 2007	207	138	345
Gross book value	62	369	431
Depreciation	(20)	(201)	(221)
31 December 2006	42	168	210