26. Non-current assets held for sale

In December 2014, the Group reclassified, in accordance with IFRS 5, shares of Qualia Development Sp. z o.o. and selected real estate to the position ‘Non-current assets held for sale’ - the Group intends to recover the value of the above-mentioned assets through a sale transaction.

At the same time, due to the change in 2014 the strategy of the Group’s operations towards the companies: Finansowa Kompania ‘Prywatne Inwestycje’ Sp. z o.o. and ‘Inter-Risk Ukraina’ Additional Liability Company, taking into consideration difficult economic and political situation in Ukraine, these shares ceased to be recognised in the ‘Non-current assets held for sale’ as at the end of 2014.