(Amounts in EUR 1,000) Computer software development costs, total
2016
Computer software development costs, total
2015
Intangible assets    
Acquisition value at the beginning of the year 27,581 26,576
Acquisitions during the year 938 1,005
Sales/disposals during the year
Acquisition value at the end of the year 28,519 27,581
     
Accumulated amortisation at the beginning of the year 27,581 21,359
Amortisation for the year 6,222
Accumulated amortisation on sales/disposals during the year
Accumulated amortisation at the end the of the year 27,581 27,581
Net book value 938 0

During 2015 an impairment charge of EUR 4.2 million was booked in relation to intangible assets. The additions in 2016 relate mainly to a new integrated Treasury Front office, Back office, Risk & Accounting IT solution (FOBORA) which is in the implementation phase.

2016

(Amounts in EUR 1,000) Buildings Office equipment and other tangible assets Total
Tangible assets      
Acquisition value at the beginning of the year 33,769 22,453 56,222
Acquisitions during the year 704 704
Sales/disposals during the year -182 -182
Acquisition value at the end of the year 33,769 22,975 56,744
       
Accumulated depreciation at the beginning of the year 11,444 16,419 27,863
Depreciation for the year 673 1,646 2,319
Accumulated depreciation on sales/disposals during the year -161 -161
Accumulated depreciation at the end of the year 12,117 17,904 30,021
Net book value 21,652 5,071 26,723

On each closing date, the Bank’s assets are assessed to determine whether there is any indication of an asset’s impairment. As of 31 December 2016, there were no indications of impairment of the intangible or tangible assets.

(Amounts in EUR 1,000) Buildings Office equipment and other tangible assets Total
Tangible assets      
Acquisition value at the beginning of the year 33,769 20,017 53,786
Acquisitions during the year 2,572 2,572
Sales/disposals during the year -136 -136
Acquisition value at the end of the year 33,769 22,453 56,222
       
Accumulated depreciation at the beginning of the year 10,771 14,692 25,462
Depreciation for the year 673 1,842 2,515
Accumulated depreciation on sales/disposals during the year -115 -115
Accumulated depreciation at the end of the year 11,444 16,419 27,863
Net book value 22,326 6,034 28,360