19. Other intangible assets
€ million |
|
Intangible assets without goodwill |
|
(thereof internally generated intangible assets) |
Acquisition or production costs |
|
|
|
|
As of 1/10/2015 |
|
1,597 |
|
(881) |
Currency translation |
|
1 |
|
(0) |
Additions to consolidation group |
|
39 |
|
(0) |
Additions |
|
110 |
|
(60) |
Disposals |
|
−81 |
|
(−44) |
Reclassifications under IFRS 5 |
|
0 |
|
(0) |
Transfers |
|
−7 |
|
(−3) |
As of 30/9 – 1/10/2016 |
|
1,659 |
|
(894) |
Currency translation |
|
−8 |
|
(−1) |
Additions to consolidation group |
|
32 |
|
(0) |
Additions |
|
118 |
|
(60) |
Disposals |
|
−19 |
|
(0) |
Reclassifications under IFRS 5 |
|
−1 |
|
(0) |
Transfers |
|
0 |
|
(−1) |
As of 30/9/2017 |
|
1,782 |
|
(952) |
Depreciation/ |
|
|
|
|
As of 1/10/2015 |
|
1,226 |
|
(745) |
Currency translation |
|
1 |
|
(0) |
Additions, scheduled |
|
85 |
|
(54) |
Additions, impairment |
|
3 |
|
(1) |
Disposals |
|
−69 |
|
(−36) |
Reclassifications under IFRS 5 |
|
0 |
|
(0) |
Reversals of impairment losses |
|
0 |
|
(0) |
Transfers |
|
−7 |
|
(−21) |
As of 30/9 – 1/10/2016 |
|
1,239 |
|
(744) |
Currency translation |
|
−2 |
|
(−1) |
Additions, scheduled |
|
89 |
|
(49) |
Additions, impairment |
|
0 |
|
(0) |
Disposals |
|
−17 |
|
(−1) |
Reclassifications under IFRS 5 |
|
0 |
|
(0) |
Reversals of impairment losses |
|
0 |
|
(0) |
Transfers |
|
0 |
|
(0) |
As of 30/9/2017 |
|
1,309 |
|
(792) |
Carrying amount at 1/10/2015 |
|
371 |
|
(136) |
Carrying amount at 30/9/2016 |
|
420 |
|
(150) |
Carrying amount at 30/9/2017 |
|
473 |
|
(160) |
The other intangible assets have both limited useful lives and unlimited expected useful lives. Intangible assets with a limited useful life are subject to depreciation/amortisation. Intangible assets with an unlimited useful life are subjected to annual impairment tests. Assets with an indefinite useful life regard acquired brand rights. The carrying amount of acquired brand rights without time limits amounts to €95 million.
The additions to the consolidation group include €41 million in lease and usage rights, brands, customer relationships and licences, rights and licences acquired as part of the acquisition of Pro à Pro. The additions to the consolidation group of the previous year’s acquisition of Rungis Express were reduced by €9 million. Additions in the amount of €118 million (2015/16: €110 million) concern internally generated software at €60 million (2015/16: €60 million), software purchased from third parties and still in development at €43 million (2015/16: €33 million), and concessions, rights and licences at €15 million (2015/16: €16 million).
The additions to depreciation/amortisation on other intangible assets in the amount of €89 million (2015/16: €85 million) are recognised in general administrative expenses at €56 million (2015/16: €57 million), in selling expenses at €31 million (2015/16: €28 million) and in the cost of sales at €2 million (2015/16: €0 million).
Impairments were not considered in financial year 2016/17. Impairment losses of €3 million in the previous year concern acquired concessions, rights and licences at €1 million, internally generated software at €1 million and lease and usage rights at €1 million.
Research and development expenses recognised in expenses essentially concern internally generated software and amount to €23 million (2015/16: €21 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 €0 million (30/9/2016: €1 million) were recorded.