Note 5.- Tangible Fixed Assets
5.1. The table below shows the movement in tangible fixed assets between 2009 and 2008 by main fixed asset categories:

The amounts belonging to “Other Movements” generally reflect the changes of the consolidation perimeter and various reclassifications as well as the incorporation of the fixed asset for the Information Technologies business segment, previously classified as non-current assets held for sale (see Note 14).

The most significant movements in the 2009 exercise primarily relate to an increase in the execution of new projects related to Solar and Bioenergy Activity, in the exchange rates caused by the appreciation of the Brazilian Real against the Euro and by the incorporation of the fixed asset for the Information Technologies business segment previously classified as non-current assets held for sale and the acquisition of 50 percent of the company Biocarburantes Castilla y León and the 100% of a set of productive assets specialized in the treatment and recycling of salt slag (see Note 37).

Shrinkings that occurred in the 2009 exercise should also be represented in the property, plan and equipments relating to Solar and Bioenergy Activities when reducing the book values of certain fixed assets down to its recoverable amount through the recognition of a loss in the Income Statement accounts in the amount of 115,182 thousand Euros, when evaluating the existence of a sign of depreciation of the value of said assets due to external incidents that may have occurred, or that may occur in an immediate future relative to the legal, economic, technological or market environment in which it operates, or even on the market to which they are destined.

These amounts relate only to assets not included within Project companies, an analysis of which is included in Note 6 on Project Assets.

5.2. Fixed assets not in use for operating activities as of the close of the period are not significant.
5.3. The companies’ policy is to contract all insurance policies deemed necessary to ensure all fixed assets are suitably covered from potential risks.
5.4. The amount of capitalised interest in 2009 was € 29,844 thousand (€ 24,116 thousand in 2008).

5.5. Within the commitment of the Urban Cooperation Agreements between Gerencia de Urbanismo de Sevilla, Iniciativas de Bienes Inmuebles, S.A. (IBISA) and Abengoa, S.A. dated 1 March 2004, the Group company, Centro Tecnológico Palmas Altas, S.A. (CTPA) acquired at the end of 2005 an estate site belonging to IBISA for € 31 M. During 2007 the estate site was sold by Abengoa to an independent third party. On 21 December 2005, CTPA undertook a swap with the City of Seville which required the acquisition of 80.94% ownership of a plot of an estate in Palmas Altas, for the purposes of installing on that estate a Technological Centre in exchange for the estate development exploitation for 14,480.76 square meters of the aforementioned land site under its property. The valuation of the assets exchanged is € 17,940 thousand. As a consequence of this valuation, a capital gain of € 8,738 thousand (excluding the impact of tax) was recognised on the estate site exchanged during the 2008 exercise, being the transaction conveniently registered through of its incorporation in the Mercantile Register during said exercise.

The entity CTPA, as a result of the commitments undertaken by IBISA and Abengoa S.A. in the aforementioned Urban Cooperation Agreement, completed the construction on the Technological Centre within the minimum period of three years established, and was granted activity licence on 9th September.