20. Other intangible assets
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€ million |
Intangible assets without goodwill |
(thereof internally generated intangible assets) |
Acquisition or production costs |
|
|
As of 1/10/2013 |
1,796 |
(1,012) |
Currency translation |
−5 |
(−1) |
Additions to consolidation group |
0 |
(0) |
Additions |
130 |
(75) |
Disposals |
−70 |
(−21) |
Reclassifications under IFRS 5 |
−5 |
(−1) |
Transfers |
−7 |
(−6) |
As of 30/9 / 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 30/9/2015 |
1,864 |
(940) |
Depreciation/amortisation/impairment losses |
|
|
As of 1/10/2013 |
1,403 |
(817) |
Currency translation |
−4 |
(−1) |
Additions, scheduled |
126 |
(76) |
Additions, non-scheduled |
4 |
(1) |
Disposals |
−66 |
(−20) |
Reclassifications under IFRS 5 |
−4 |
(−1) |
Reversals of impairment losses |
0 |
(0) |
Transfers |
0 |
(−4) |
As of 30/9 / 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 30/9/2015 |
1,399 |
(793) |
Carrying amount at 1/10/2013 |
393 |
(194) |
Carrying amount at 30/9/2014 |
380 |
(188) |
Carrying amount at 30/9/2015 |
464 |
(147) |
The other intangible assets have both finite and indefinite useful lives. Intangible assets with a finite useful life are subject to depreciation/amortisation. Intangible assets with an indefinite useful life relate to the Classic Fine Foods brand acquired in the context of the acquisition of the Classic Fine Foods group (€48 million).
The other additions to the consolidation group comprise the customer base also acquired as part of the acquisition of the Classic Fine Foods group, at €62 million. Additions of €6 million were effected in the context of the first-time consolidation of the iBOOD group.
Additions in the amount of €133 million concern internally generated software at €71 million, concessions, rights and licences at €35 million, and purchased software at €27 million.
Reclassifications to assets held for sale concern the divested department store business including the associated real estate assets at €41 million.
The additions to depreciation/amortisation/impairment losses on other intangible assets are shown in the cost of sales at an amount of €3 million (2013/14: €4 million), in selling expenses at €36 million (2013/14: €56 million), in general administrative expenses at €65 million (2013/14: €71 million) and at €15 million in profit or loss for the period from discontinued operations after taxes.
Impairment losses concern internally generated software at €2 million (2013/14: €1 million), lease and usage rights at €0 million (2013/14: €2 million) and acquired concessions, rights and licences at €3 million (2013/14: €1 million).
Research and development expenses recognised in expenses essentially concern internally generated software and amounted to €39 million in the current financial year (2013/14: €39 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 (30/9/2014: €1 million, including €0 million related to discontinued operations) were entered into.