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Property and equipment | 12 Months Ended
--- | ---
Dec. 31, 2023
Disclosure of detailed information about property, plant and equipment [abstract] |
Property and equipment | 9 Property and equipment
Property and equipment by type |  |
in EUR million | 2023 | 2022
Property in own use | 616 | 681
Equipment: |  |
- Data processing equipment | 213 | 213
- Other equipment | 492 | 476
Right- of- use assets: |  |
- ROU property | 972 | 1,000
- ROU cars | 97 | 64
- ROU other leases | 9 | 12
| 2,399 | 2,446
Changes in property and equipment
| Property in own use | Equipment | Right-of-use assets | Total
in EUR million | 2023 | 2022 | 2023 | 2022 | 2023 | 2022 | 2023 | 2022
Opening balance as at 1 January | 681 | 702 | 688 | 699 | 1,076 | 1,113 | 2,446 | 2,515
Additions | 4 | 2 | 241 | 229 | 279 | 173 | 525 | 404
Transfers | -1 | -1 | -4 | -1 | -4 | -4 | -9 | -5
Depreciation | -12 | -13 | -204 | -220 | -246 | -252 | -461 | -485
Impairments 1 | -19 | -9 | -10 | -16 | -12 | -9 | -41 | -35
Reversals of impairments 1 | 10 | 16 |  |  |  |  | 10 | 16
Remeasurements | 4 | 15 |  |  | 9 | 67 | 13 | 81
Disposals | -47 | -67 | -10 | -15 | -20 | -15 | -78 | -98
Exchange rate differences | -4 | 36 | 4 | 13 | -4 | 3 | -5 | 52
Closing balance | 616 | 681 | 705 | 688 | 1,078 | 1,076 | 2,399 | 2,446
Cost price | 753 | 847 | 3,140 | 3,554 | 1,851 | 1,680 | 5,744 | 6,081
Accumulated depreciation | -305 | -362 | -2,430 | -2,853 | -904 | -714 | -3,639 | -3,929
Accumulated impairments | -99 | -107 | -6 | -12 | -32 | -21 | -136 | -140
Accumulated revaluation surplus | 267 | 304 |  |  |  |  | 267 | 304
Accumulated remeasurement |  |  |  |  | 163 | 130 | 163 | 130
Net carrying value | 616 | 681 | 705 | 688 | 1,078 | 1,076 | 2,399 | 2,446
1 (Reversals of) impairments of property and equipment are presented as Other operating expenses in the statement of Profit or Loss. ING considers valuations from third-party experts in determining the fair values of property in own use. The vast majority of the land and buildings are appraised during 2023. Property in own use purchase costs amounted to EUR 753 million (2022: EUR 847 million). Cost or the purchase price less accumulated depreciation and impairments would have been EUR 350 million (2022: EUR 368 million) had property in own use been valued at cost instead of at fair value. The reported impairment losses of EUR -41 million (2022: EUR -35 million) mainly result from changes in the post-pandemic way of working through downscaling of physical office spaces and closure of branches for commercial reasons.

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- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2023-03-23 + Details
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