19. Other intangible assets

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€ million

Intangible assets without goodwill

(thereof internally generated intangible assets)

1

Disposals and transfers to IFRS 5 were shown as disposals in the previous year

Acquisition or production costs

 

 

As of 1/10/2012

1,772

(1,000)

Currency translation

−1

(0)

Additions to consolidation group

0

(0)

Additions

42

(20)

Disposals1

−59

(−47)

Reclassifications under IFRS 51

−13

(−2)

Transfers

0

(0)

As of 31/12/2012 / 1/1/2013

1,741

(972)

Currency translation

−6

(−2)

Additions to consolidation group

0

(0)

Additions

106

(67)

Disposals1

−55

(−25)

Reclassifications under IFRS 51

−1

(0)

Transfers

11

(−1)

As of 30/9 / 1/10/2013

1,796

(1,012)

Currency translation

−5

(−1)

Additions to consolidation group

0

(0)

Additions

130

(75)

Disposals1

−70

(−21)

Reclassifications under IFRS 51

−5

(−1)

Transfers

−7

(−6)

As of 30/9/2014

1,840

(1,056)

Amortisation/impairment losses

 

 

As of 1/10/2012

1,354

(787)

Currency translation

−1

(0)

Additions, scheduled

42

(28)

Additions, non-scheduled

13

(7)

Disposals1

−59

(−52)

Reclassifications under IFRS 51

−12

(−2)

Reversals of impairment losses

−3

(−3)

Transfers

0

(0)

As of 31/12/2012 / 1/1/2013

1,334

(766)

Currency translation

−5

(−1)

Additions, scheduled

107

(69)

Additions, non-scheduled

5

(3)

Disposals1

−47

(−19)

Reclassifications under IFRS 51

−1

(0)

Reversals of impairment losses

0

(0)

Transfers

10

(0)

As of 30/9 / 1/10/2013

1,403

(817)

Currency translation

−4

(−1)

Additions, scheduled

126

(76)

Additions, non-scheduled

4

(1)

Disposals1

−66

(−20)

Reclassifications under IFRS 51

−4

(−1)

Reversals of impairment losses

0

(0)

Transfers

0

(−4)

As of 30/9/2014

1,460

(868)

Carrying amount at 1/10/2012

418

(213)

Carrying amount at 31/12/2012

407

(206)

Carrying amount at 30/9/2013

393

(194)

Carrying amount at 30/9/2014

380

(188)

The other intangible assets have a finite useful life and are therefore subject to depreciation/amortisation. Impairment losses concern internally generated software at €1 million (12M 2012/13: €11 million; 9M 2013: €3 million) lease and usage rights at €2 million (12M 2012/13: €3 million; 9M 2013: €2 million) as well as acquired concessions, rights and licenses at €1 million (12M 2012/13: €4 million; 9M 2013: €0 million).

The additions to depreciation/amortisation on other intangible assets are shown in the cost of sales at an amount of €4 million (12M 2012/13: €4 million; 9M 2013: €3 million), in selling expenses at €56 million (12M 2012/13: €52 million; 9M 2013: €38 million), in general administrative expenses at €71 million (12M 2012/13: €111 million; 9M 2013: €72 million).

Research and development expenses recognised in expenses essentially concern internally generated software and amounted to €39 million in the current financial year (12M 2012/13: €46 million; 9M 2013: €32 million).

As in the previous year, there are no material limits to the title or right to dispose of intangible assets. Purchasing obligations amounting to €1 million (30/9/2013: €3 million) were recorded.