10.6 The highest and best use of a non-financial asset vs. its current use

In the case of one investment property with the carrying value of PLN 3,201 thousand (as at 31 December 2014: PLN 2,822 thousand), its current use was not the most significant and best use; however, the carrying amount takes into account its most significant and best use.

The estate is a land with a structure that requires demolition and an optimal use is to build new facilities.