20. Other intangible assets

€ million

 

Intangible assets without goodwill

 

(thereof internally generated intangible assets)

Acquisition or production costs

 

 

 

 

As of 1/10/2016

 

1,659

 

(894)

Currency translation

 

−8

 

(−1)

Additions to consolidation group

 

32

 

(0)

Additions

 

118

 

(60)

Disposals

 

−19

 

(0)

Reclassifications in accordance with IFRS 5

 

−1

 

(0)

Transfers

 

0

 

(−1)

As of 30/9 – 1/10/2017

 

1,782

 

(952)

Currency translation

 

−2

 

(−1)

Additions to consolidation group

 

0

 

(0)

Additions

 

142

 

(67)

Disposals

 

−38

 

(−3)

Reclassifications in accordance with IFRS 5

 

−83

 

(−37)

Transfers

 

0

 

(−2)

As of 30/9/2018

 

1,801

 

(977)

Depreciation

 

 

 

 

As of 1/10/2016

 

1,239

 

(744)

Currency translation

 

−2

 

(−1)

Additions, scheduled

 

89

 

(49)

Additions, impairment

 

0

 

(0)

Disposals

 

−17

 

(−1)

Reclassifications in accordance with IFRS 5

 

0

 

(0)

Reversals of impairment losses

 

0

 

(0)

Transfers

 

0

 

(0)

As of 30/9 – 1/10/2017

 

1,309

 

(792)

Currency translation

 

−3

 

(−1)

Additions, scheduled

 

98

 

(49)

Additions, impairment

 

0

 

(0)

Disposals

 

−38

 

(−3)

Reclassifications in accordance with IFRS 5

 

−64

 

(−21)

Reversals of impairment losses

 

0

 

(0)

Transfers

 

0

 

(0)

As of 30/9/2018

 

1,302

 

(817)

Carrying amount as of 1/10/2016

 

420

 

(150)

Carrying amount as of 30/9/2017

 

473

 

(160)

Carrying amount as of 30/9/2018

 

499

 

(160)

Other intangible assets have both limited useful lives and unlimited expected useful lives. Intangible assets with limited useful life are subject to depreciation/amortisation. Intangible assets with an unlimited expected useful life are subjected to annual impairment tests. Assets with an indefinite useful life regard acquired brand rights. Their carrying amount totals to €96 million (30/9/2017: €95 million). The expected useful life of the trademark rights is indeterminable, because METRO can use them without restrictions and an abandonment of trademark rights is not envisaged in the future.

Additions totalling €142 million (2016/17: €118 million) concern internally generated software at €67 million (2016/17: €60 million), software purchased from third parties and still in development at €48 million (2016/17: €43 million) as well as concessions, rights and licences at €27 million (2016/17: €15 million).

The additions to depreciation/amortisation on other intangible assets in the amount of €98 million (2016/17: €89 million) are recognised in general administrative expenses at €61 million (2016/17: €56 million), in selling expenses at €35 million (2016/17: €31 million), in the cost of sales at €2 million (2016/17: €2 million).

As in the , impairments were not considered in financial year 2017/18.

Research and development expenses recognised in expenses essentially concern internally generated software and amounted to €28 million (2016/17: €23 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 (30/9/2017: €0 million) were recorded. €0 million of this amount (30/9/2017: €0 million) relate to discontinued operations.

Previous year
Period of 12 months, usually cited as reference for statements in an annual report.
Glossary