3. Depreciation, amortisation and impairment


Depreciation, amortisation and impairment by function


EUR million 2012 2011
Cost of goods sold 15.0 14.7
Selling and marketing 12.3 14.2
Research and development 4.8 5.4
Administration 8.0 8.2
Total 40.0 42.5



Depreciation, amortisation and impairment by type of asset


EUR million 2012 2011
Buildings and constructions 6.7 6.8
Machinery and equipment 17.8 18.4
Other tangible assets 0.1 0.1
Property, plant and equipment, total 24.5 25.3



Intangible rights 13.8 15.7
Other intangible assets 1.7 1.5
Intangible assets, total 15.5 17.2



During the period, an impairment charge of EUR 3.8 (2011: 6.3) million was recognised in selling and marketing expenses on intangible rights. The basis for depreciation and amortisation is described in the accounting policies for the financial statements.


The official financial statement documents including notes to the parent company financial statements and unrounded figures are available in Finnish at www.orion.fi.