20. Other intangible assets

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€ million

Intangible assets without goodwill

(thereof internally generated intangible assets)

Acquisition or production costs

 

 

As of 1/10/2014

1,840

(1,056)

Currency translation

−9

(−2)

Additions to consolidation group

116

(1)

Additions

133

(71)

Disposals

−14

(−2)

Reclassifications under IFRS 5

−210

(−184)

Transfers

9

(−2)

As of 30/9 / 1/10/2015

1,864

(940)

Currency translation

1

(0)

Additions to consolidation group

52

(0)

Additions

160

(61)

Disposals

−84

(−44)

Reclassifications under IFRS 5

0

(0)

Transfers

−7

(−3)

As of 30/9/2016

1,986

(954)

Depreciation/amortisation/impairment losses

 

 

As of 1/10/2014

1,460

(868)

Currency translation

−7

(−1)

Additions, scheduled

116

(73)

Additions, non-scheduled

3

(2)

Disposals

−12

(0)

Reclassifications under IFRS 5

−169

(−149)

Reversals of impairment losses

0

(0)

Transfers

8

(0)

As of 30/9 / 1/10/2015

1,399

(793)

Currency translation

1

(0)

Additions, scheduled

116

(60)

Additions, non-scheduled

52

(1)

Disposals

−72

(−37)

Reclassifications under IFRS 5

0

(0)

Reversals of impairment losses

0

(0)

Transfers

−7

(−21)

As of 30/9/2016

1,489

(797)

Carrying amount at 1/10/2014

380

(188)

Carrying amount at 30/9/2015

464

(147)

Carrying amount at 30/9/2016

497

(157)

The other intangible assets have both finite and indefinite useful lives. Intangible assets with a finite useful life are subject to depreciation/amortisation. Assets with an indefinite useful life concern acquired brand rights with an indefinite useful life. These are subjected to annual impairment tests.

At €39 million, intangible assets with an indefinite useful life relate to brands and customer relationships acquired in the context of the acquisition of Rungis Express. The acquisition of the RTS group added €13 million, which essentially relates to the acquired customer base and software.

Additions in the amount of €160 million concern internally generated software, at €61 million, purchased software, at €57 million, and concessions, rights and licences, at €42 million.

The additions to depreciation/amortisation on other intangible assets in the amount of €116 million (2014/15: €116 million) are shown in general administrative expenses at €69 million (2014/15: €65 million), in selling expenses at €41 million (2014/15: €36 million), in the cost of sales at €6 million (2014/15: €3 million) and in profit or loss for the period from discontinued operations after taxes at €0 million (2014/15: €15 million).

Impairment losses of €52 million (2014/15: €3 million) concern acquired concessions, rights and licences at €50 million (2014/15: €1 million), with €34 million relating to the Redcoon brand, internally generated software at €1 million (2014/15: €2 million) and lease and usage rights at €1 million (2014/15: €0 million).

The Classic Fine Foods brand was valued at €48 million using the relief-from-royalty method, with a licence fee of 1 per cent of sales being applied. The capitalisation was based on an assumed cost of capital of 7.6 per cent.

Research and development expenses recognised in expenses essentially concern internally generated software and amounted to €21 million in financial year 2015/16 (2014/15: €39 million).

As in the previous year, there are no material limits to the title or right to dispose of intangible assets. Purchasing obligations for intangible assets amounting to €1 million (30/9/2015: €1 million) were recorded.