|Movement in investment property||1 January – 31 December 2019||1 January – 31 December 2018|
|Net carrying amount at the beginning of the period||1,697||2,355|
|Posting of right-of-use assets as at the time of application of IFRS 16||45||-|
|– transfers from owner-occupied property||3||15|
|– transfers from held for sale categories under IFRS 5||17||-|
|– sale and liquidation||(14)||(2)|
|– transfers to held for sale categories under IFRS 5||(16)||(831)|
|Gain (loss) on remeasurement to fair value||54||30|
|– through profit or loss||46||26|
|– through other comprehensive income||8||4|
|Net carrying amount at the end of the period, including||1,981||1,697|
|– buildings and structures||1,798||1,571|
|– own land||135||122|
|– perpetual usufruct right to land and cooperative ownership right to premises||48||4|
The item “Perpetual usufruct of land” contains the right to use land for up to 99 years. This right may be traded.
The item “transfers from owner-occupied property” contains the value of properties at their carrying amounts (historical cost less accumulated depreciation and impairment losses) as at the date of transfer, which is the date of the change of use.
The fair value of investment property results from valuations by independent appraisers conducted mainly in 2019.