Property, plant and equipment

Land areas, connection charges, rental apartments and business premises in the rental apartment buildings, machinery and equipment, construction in progress and other non-current expenditure that meet the definition of an investment property have been reclassified to the item Investment property from the line item Tangible assets in the FAS balance sheet. The adjustment amounted EUR 2,142.0 million at 1 January 2014 and EUR 2,316.4 million at 31 December 2014, respectively.