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 previous year, 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.