15. Property, plant and equipment

In 2013 and in 2012, changes in the gross carrying amount of Property, plant and equipment were as follows:

(€ million)At December 31, 2012AdditionsDivestituresTranslation differences  Other changesAt December 31, 2013
Land230--(8)18240
Owned industrial buildings 2,107142(8)(74)692,236
Industrial buildings leased under finance leases399-(2)-46
Total Industrial buildings2,146151(8)(76)692,282
Owned plant, machinery and equipment6,075278(292)(156)1776,082
Plant, machinery and equipment leased under finance leases6110(1)-(2)68
Total Plant, machinery and equipment6,136288(293)(156)1756,150
Assets sold with a buy-back commitment1,561600-(5)-2631,893
Owned other tangible assets71517(36)(20)20696
Other tangible assets leased under finance leases2-(2)---
Total Other tangible assets71717(38)-2020696
Advances and tangible assets in progress246388(2)(13)(245)374
Total gross carrying amount of Property, plant and equipment11,0361,444(341)(278)(226)11,635

(€ million)At December 31, 2011AdditionsDivestituresTranslation differences  Other changesAt December 31, 2012
Land21318-2-23230
Owned industrial buildings 2,09170-48-25192,107
Industrial buildings leased under finance leases162--2139
Total Industrial buildings2,10772-48-25402,146
Owned plant, machinery and equipment6,021267-289-671436,075
Plant, machinery and equipment leased under finance leases538---61
Total Plant, machinery and equipment6,074275-289-671436,136
Assets sold with a buy-back commitment1,321542-56--2461,561
Owned other tangible assets68856-38-716715
Other tangible assets leased under finance leases6--4--2
Total Other tangible assets69456-42-716717
Advances and tangible assets in progress180317--8-243246
Total gross carrying amount of Property, plant and equipment10,5891,280-437-109-28711,036

In 2013 and in 2012, changes in accumulated depreciation and impairment losses were as follows:

(€ million)At December 31, 2012DepreciationImpairment losses DivestituresTranslation differences Other changesAt December 31, 2013
Land3-----3
Owned industrial buildings 1,13873-(7)(25)-1,179
Industrial buildings leased under finance leases51----6
Total Industrial buildings1,14374-(7)(25)-1,185
Owned plant, machinery and equipment4,418322-(280)(86)144,388
Plant, machinery and equipment leased under finance leases194-(1)--22
Total Plant, machinery and equipment4,437326-(281)(86)144,410
Assets sold with a buy-back commitment33520628-(1)(125)443
Owned other tangible assets54438-(34)(12)6542
Other tangible assets leased under finance leases2--(2)---
Total Other tangible assets54638-(36)(12)6542
Advances and tangible assets in progress-------
Total accumulated depreciation and impairment of Property, plant and equipment6,46464428(324)(124)(105)6,583

(€ million)At December 31, 2011DepreciationImpairment losses DivestituresTranslation differences Other changesAt December 31, 2012
Land3-----3
Owned industrial buildings 1,10474--33-7-1,138
Industrial buildings leased under finance leases42----15
Total Industrial buildings1,10876--33-7-11,143
Owned plant, machinery and equipment4,4673253-280-32-654,418
Plant, machinery and equipment leased under finance leases163----19
Total Plant, machinery and equipment4,4833283-280-32-654,437
Assets sold with a buy-back commitment29016915-39-4-96335
Owned other tangible assets52436--36-222544
Other tangible assets leased under finance leases4---2--2
Total Other tangible assets52836--38-222546
Advances and tangible assets in progress-------
Total accumulated depreciation and impairment of Property, plant and equipment6,41260918-390-45-1406,464

In 2013 and in 2012, changes in the net carrying amount of Property, plant and equipment were as follows:

(€ million)At December 31, 2012AdditionsDepreciationImpairment losses DivestituresTranslation differences Other changesAt December 31, 2013
Land227-----818237
Owned industrial buildings 969142-73--1-49691,057
Industrial buildings leased under finance leases349-1---2-40
Total Industrial buildings1,003151-74--1-51691,097
Owned plant, machinery and equipment1,657278-322--12-701631,694
Plant, machinery and equipment leased under finance leases4210-4----246
Total Plant, machinery and equipment1,699288-326--12-701611,740
Assets sold with a buy-back commitment1,226600-206-28--4-1381,450
Owned other tangible assets17117-38--2-814154
Other tangible assets leased under finance leases--------
Total Other tangible assets17117-38--2-814154
Advances and tangible assets in progress246388---2-13-245374
Total net carrying amount of Property, plant and equipment4,5721,444-644-28-17-154-1215,052

(€ million)At December 31, 2011AdditionsDepreciationImpairment losses DivestituresTranslation differences Other changesAt December 31, 2012
Land21018--(2)(2)3227
Owned industrial buildings 98770(74)-(15)(18)19969
Industrial buildings leased under finance leases122(2)---2234
Total Industrial buildings99972(76)-(15)(18)411,003
Owned plant, machinery and equipment1,554267(325)(3)(9)(35)2081,657
Plant, machinery and equipment leased under finance leases378(3)----42
Total Plant, machinery and equipment1,591275(328)(3)(9)(35)2081,699
Assets sold with a buy-back commitment1,031542(169)(15)(17)4(150)1,226
Owned other tangible assets16456(36)-(2)(5)(6)171
Other tangible assets leased under finance leases2---(2)---
Total Other tangible assets16656(36)-(4)(5)(6)171
Advances and tangible assets in progress180317---(8)(243)246
Total net carrying amount of Property, plant and equipment4,1771,280(609)(18)(47)(64)(147)4,572

Additions of €1,444 million in 2013 mainly relate to Agricultural and Construction Equipment and Trucks and Commercial Vehicles segments.

During 2013 Trucks and Commercial Vehicles segment recognized impairment losses on Assets sold with a buy-back commitment for an amount of €28 million (€15 million in 2012) in order to align their carrying amount to market value.

These losses are fully recognized in Cost of sales.

The column Other changes includes the reclassification of the prior year balances for Advances and tangible assets in progress to the appropriate categories when the assets were effectively acquired and put into operation, as well as the reclassification to Inventory of Assets sold with a buy-back commitment that are held for sale at the agreement expiry date of €138 million.

At December 31, 2013, land and industrial buildings of the Group pledged as security for debt amounted to €73 million (€67 million at December 31, 2012); plant and machinery pledged as security for debt and other commitments amounted to €75 million (€72 million at December 31, 2012) and other assets pledged as security for debt and other commitments amounted to zero (€1 million at December 31, 2012); these relate to suppliers’ assets recognized in the Consolidated Financial Statements in accordance with IFRIC 4, with the simultaneous recognition of a financial lease payable.

At December 31, 2013, the Group had contractual commitments for the acquisition of property, plant and equipment amounting to €253 million (€239 million at December 31, 2012).