19. Other intangible assets
| Download XLS (26KB) |
€ million |
Intangible assets without goodwill |
(thereof internally generated intangible assets) |
||
|
||||
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.