26. Non-current assets held for sale

Assets of a subsidiary classified as held for sale 373,174 75,094
Land and buildings 251,599 97,041
Other 219 84
Total 624,992 172,219

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.