DSM Integrated Annual Report 2022

9 Property, plant and equipment

Composition of Property, plant and equipment

 

 

2022

 

2021

 

 

 

 

 

Property, plant and equipment owned

 

3,402

 

3,767

Right-of-use assets

 

174

 

197

Total

 

3,576

 

3,964
Property, plant and equipment owned

 

 

Land and buildings

 

Plant and machinery

 

Other equipment

 

Under construction

 

Not used for operating activities

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance at 1 January 2021

 

 

 

 

 

 

 

 

 

 

 

 

Cost

 

2,099

 

4,781

 

192

 

527

 

8

 

7,607

Depreciation and impairments

 

941

 

2,957

 

138

 

4

 

-

 

4,040

Carrying amount at 1 January 2021

 

1,158

 

1,824

 

54

 

523

 

8

 

3,567

 

 

 

 

 

 

 

 

 

 

 

 

 

Changes in carrying amount:

 

 

 

 

 

 

 

 

 

 

 

 

- Capital expenditure

 

7

 

52

 

4

 

414

 

-

 

477

- Put into operation

 

61

 

312

 

17

 

(390)

 

-

 

-

- Acquisitions

 

5

 

5

 

-

 

-

 

-

 

10

- Disposals and deconsolidations

 

(22)

 

(16)

 

-

 

-

 

-

 

(38)

- Depreciation

 

(78)

 

(277)

 

(19)

 

-

 

-

 

(374)

- Impairment losses

 

(3)

 

(11)

 

(2)

 

2

 

-

 

(14)

- Exchange differences

 

54

 

108

 

3

 

20

 

-

 

185

- Reclassification to held for sale

 

(17)

 

(13)

 

(1)

 

(2)

 

-

 

(33)

- Transfer to RoU assets

 

(5)

 

-

 

-

 

-

 

-

 

(5)

- Other changes

 

2

 

(6)

 

-

 

(4)

 

-

 

(8)

 

 

4

 

154

 

2

 

40

 

-

 

200

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance at 31 December 2021

 

 

 

 

 

 

 

 

 

 

 

 

Cost

 

2,108

 

5,488

 

219

 

564

 

8

 

8,387

Depreciation and impairments

 

946

 

3,510

 

163

 

1

 

-

 

4,620

Carrying amount at 31 December 2021

 

1,162

 

1,978

 

56

 

563

 

8

 

3,767

 

 

 

 

 

 

 

 

 

 

 

 

 

Changes in carrying amount:

 

 

 

 

 

 

 

 

 

 

 

 

- Capital expenditure

 

7

 

42

 

6

 

443

 

-

 

498

- Put into operation

 

70

 

290

 

13

 

(373)

 

-

 

-

- Acquisitions

 

2

 

1

 

-

 

-

 

-

 

3

- Disposals and deconsolidations

 

(55)

 

(161)

 

-

 

(22)

 

-

 

(238)

- Depreciation

 

(71)

 

(253)

 

(18)

 

-

 

-

 

(342)

- Impairment losses

 

(2)

 

(14)

 

(2)

 

-

 

-

 

(18)

- Exchange differences

 

28

 

40

 

2

 

9

 

-

 

79

- Reclassification to held for sale

 

(55)

 

(234)

 

(9)

 

(42)

 

-

 

(340)

- Other reclassifications

 

2

 

(1)

 

(1)

 

(6)

 

(2)

 

(8)

- Other changes

 

2

 

(1)

 

-

 

-

 

-

 

1

 

 

(72)

 

(291)

 

(9)

 

9

 

(2)

 

(365)

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance at 31 December 2022

 

 

 

 

 

 

 

 

 

 

 

 

Cost

 

1,929

 

4,429

 

196

 

572

 

6

 

7,132

Depreciation and impairments

 

839

 

2,742

 

149

 

-

 

-

 

3,730

Carrying amount at 31 December 2022

 

1,090

 

1,687

 

47

 

572

 

6

 

3,402
Right-of-use assets

 

 

Land and buildings

 

Plant and machinery

 

Other equipment

 

Vehicles

 

Other

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance at 1 January 2021

 

147

 

7

 

31

 

21

 

2

 

208

 

 

 

 

 

 

 

 

 

 

 

 

 

Changes in carrying amount:

 

 

 

 

 

 

 

 

 

 

 

 

New leases/terminations

 

13

 

3

 

-

 

10

 

-

 

26

Remeasurements

 

(1)

 

1

 

2

 

-

 

-

 

2

Depreciation

 

(33)

 

(1)

 

(4)

 

(12)

 

(1)

 

(51)

Impairment losses

 

(2)

 

-

 

-

 

-

 

-

 

(2)

Transfer from PPE

 

5

 

-

 

-

 

-

 

-

 

5

Exchange rate differences

 

7

 

1

 

1

 

1

 

-

 

10

Reclassification to held for sale

 

-

 

(1)

 

-

 

-

 

-

 

(1)

 

 

(11)

 

3

 

(1)

 

(1)

 

(1)

 

(11)

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance at 31 December 2021

 

 

 

 

 

 

 

 

 

 

 

 

Cost

 

217

 

13

 

39

 

39

 

2

 

310

Depreciation and impairments

 

(81)

 

(3)

 

(9)

 

(19)

 

(1)

 

(113)

Carrying amount at 31 December 2021

 

136

 

10

 

30

 

20

 

1

 

197

 

 

 

 

 

 

 

 

 

 

 

 

 

Changes in carrying amount:

 

 

 

 

 

 

 

 

 

 

 

 

New leases/terminations

 

8

 

-

 

-

 

14

 

-

 

22

Remeasurements

 

12

 

(1)

 

-

 

1

 

-

 

12

Depreciation

 

(33)

 

(1)

 

(4)

 

(12)

 

-

 

(50)

Disposals

 

(2)

 

-

 

-

 

-

 

-

 

(2)

Exchange rate differences

 

4

 

-

 

1

 

-

 

-

 

5

Reclassification to held for sale

 

(6)

 

-

 

-

 

(3)

 

(1)

 

(10)

 

 

(17)

 

(2)

 

(3)

 

-

 

(1)

 

(23)

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance at 31 December 2022

 

 

 

 

 

 

 

 

 

 

 

 

Cost

 

219

 

11

 

40

 

40

 

1

 

311

Depreciation and impairments

 

(100)

 

(3)

 

(13)

 

(20)

 

(1)

 

(137)

Carrying amount

 

119

 

8

 

27

 

20

 

-

 

174

For the disclosures on the lease liabilities that correspond with the right-of-use assets, see Note 19 Borrowings.

Case study

Improving feed efficiency: innovative feed enzymes for affordable and sustainable animal protein
Case study

Harnessing algae for healthier people and planet with life’s®OMEGA
Case study

Health benefits in a bottle: how consumers are embracing functional beverages