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CONSOLIDATED FINANCIAL STATEMENTS | PARENT COMPANY FINANCIAL STATEMENTS | NOTES TO THE PARENT COMPANY FINANCIAL STATEMENTS 9. TANGIBLE ASSETS Fixed assets Jan 1-Dec 31, 2022, EUR 1, 000 Land Buildings Machinery & equipment under construction Opening gross acquisition cost 182.3 31,472.5 57,689.5 237.9 Opening accumulated amortization and impairment -12,358.1 -37,045.4 Total 89,582.2 -49,403.5 Opening net book value 182.3 19,114.3 20,644.1 237.9 40,178.7 Opening net book value Increase Decrease Reclassifications Depreciation Closing net book value 182.3 19,114.3 20,644.1 237.9 85.5 4,722.1 3,581.4 40,178.7 8,388.9 -338.7 -656.4 -995.0 183.2 -183.2 -1,357.7 -6,915.8 -8,273.5 182.3 18,025.3 18,111.7 2,979.7 39,299.0 Opening gross acquisition cost 182.3 31,741.1 60,853.4 Opening accumulated amortization and impairment Closing net book value 182.3 -13,715.8 18,025.3 -42,741.7 18,111.7 3,636.1 -656.4 2,979.7 96,412.9 -57,113.9 39,299.0 Fixed assets Machinery & under Jan 1-Dec 31, 2021, EUR 1,000 Land Opening gross acquisition cost 182.3 Buildings 31,468.7 equipment construction 49,729.0 216.3 Opening accumulated amortization and impairment -11,029.1 -32,820.8 Opening net book value 182.3 20,439.6 16,908.2 216.3 Total 81,596.3 -43,849.8 37,746.5 Opening net book value Increase Decrease Reclassifications 182.3 20,439.6 52.4 -34.8 16,908.2 10,487.8 -372.8 216.3 37,746.5 21.6 10,561.7 -407.6 Depreciation Closing net book value -1,342.8 182.3 19,114.3 -6,379.0 20,644.1 -7,721.8 237.9 40,178.7 Opening gross acquisition cost 182.3 31,472.5 Opening accumulated amortization and impairment -12,358.1 Closing net book value 182.3 19,114.3 57,689.5 -37,045.4 20,644.1 237.9 89,582.2 -49,403.5 237.9 40,178.7 100 KONE ANNUAL REVIEW 2022

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