This note provides information on the rights of use under which the Group is a lessee.
The balance sheet shows the following amounts related to rights of use:
| Thousands of euros | ||||||
| Buildings | Plant and equipment | Other installations, tools and furniture | Property, plant, and equipment | Amortisation and depreciation | Total | |
| Opening balance as at 1 January 2022 | 18,114 | 1,624 | 0 | 5,758 | -11,528 | 13,968 |
| Exchange gains (losses) | 246 | 7 | 0 | 70 | -123 | 200 |
| Additions | 188 | 173 | 0 | 1,272 | -5,289 | -3,656 |
| Disposals | -2,517 | -82 | 0 | -961 | 3,628 | 68 |
| Transfers | 0 | 0 | 0 | 0 | 0 | 0 |
| Opening balance as at 1 January 2023 | 16,031 | 1,722 | 0 | 6,139 | -13,312 | 10,58 |
| Exchange gains (losses) | -160 | -8 | 0 | -31 | 136 | -63 |
| Additions | 3,432 | 844 | 0 | 2,278 | -5,293 | 1,261 |
| Disposals | -1,254 | -1,177 | 0 | -1,045 | 3,275 | -201 |
| Transfers | 250 | 0 | 0 | -783 | 533 | 0 |
| Closing balance as at 31 December 2023 | 18,299 | 1,381 | 0 | 6,558 | -14,661 | 11,577 |
The balances of this heading at 31 December 2023 and 2022 are the following:
| Thousands of euros | ||||||
| 31.12.2023 | 31.12.2022 | |||||
| Cost | Amortisation and depreciation | Total | Cost | Amortisation and depreciation | Total | |
| Buildings | 18,299 | -10,674 | 7,625 | 16,031 | -8,702 | 7,329 |
| Plant and equipment | 1,381 | -576 | 805 | 1,722 | -1,333 | 389 |
| Property, plant, and equipment | 6,558 | -3,411 | 3,147 | 6,139 | -3,277 | 2,862 |
| TOTAL | 26,238 | -14,661 | 11,577 | 23,892 | -13,312 | 10,580 |
Additions to right-of-use assets in 2023 amounted to 6,554 thousand euros; 1,633 thousand euros in 2022.
The balance sheet shows the following amounts related to rights of use:
| Thousands of euros | |||
| 2023 | 2022 | ||
| Up to 3 months | 442 | 598 | |
| 3 months – 1 year | 4,245 | 2,380 | |
| Current | 4,687 | 2,978 | |
| Between 1 and 5 years | 6,418 | 6,452 | |
| More than 5 years | 436 | 1,060 | |
| Non-current | 6,854 | 7,512 | |
| Total as at 31 December | 11,541 | 10,490 | |
The Group leases warehouses, offices and vehicles. Leases are usually for fixed periods, but may have options for extension.
Some property leases contain payment terms generally linked to inflation. There are no other variable payments.
Extension and termination options are included in a number of warehouse and office leases throughout the Group. The lease term incorporates options for extension or termination, with a maximum term generally of 10 years unless the extension term is shorter. No other assets have been identified within leased items whose useful life exceeds the term of the lease.
As a result of the changes in IAS 12 (Note 3.1), deferred tax assets and liabilities associated with these items have been recognised (Note 18) during the year, bearing no effect on the income statement.
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