15. Depreciation / amortisation / impairment losses
Depreciations of €551 million (2016/17: €614 million) include impairments of €11 million (2016/17: €68 million). They relate mainly to property, plant and equipment with €10 million (2016/17: €46 million).
The attribution of depreciation/amortisation/impairment losses in the income statement and the affected asset categories is as follows:
2016/17 |
|
Goodwill |
|
Other intangible assets |
|
Property, plant and equipment |
|
Investment properties |
|
Financial assets1 |
|
Total |
||
|
||||||||||||||
Cost of sales |
|
0 |
|
2 |
|
18 |
|
0 |
|
0 |
|
19 |
||
thereof depreciation/ |
|
(0) |
|
(2) |
|
(18) |
|
(0) |
|
(0) |
|
(19) |
||
thereof impairment |
|
(0) |
|
(0) |
|
(0) |
|
(0) |
|
(0) |
|
(0) |
||
Selling expenses |
|
0 |
|
25 |
|
456 |
|
10 |
|
0 |
|
492 |
||
thereof depreciation/ |
|
(0) |
|
(25) |
|
(418) |
|
(9) |
|
(0) |
|
(452) |
||
thereof impairment |
|
(0) |
|
(0) |
|
(38) |
|
(2) |
|
(0) |
|
(40) |
||
General administrative expenses |
|
0 |
|
56 |
|
26 |
|
0 |
|
0 |
|
82 |
||
thereof depreciation/ |
|
(0) |
|
(56) |
|
(18) |
|
(0) |
|
(0) |
|
(75) |
||
thereof impairment |
|
(0) |
|
(0) |
|
(8) |
|
(0) |
|
(0) |
|
(8) |
||
Other operating expenses |
|
19 |
|
0 |
|
0 |
|
0 |
|
0 |
|
19 |
||
thereof impairment |
|
(19) |
|
(0) |
|
(0) |
|
(0) |
|
(0) |
|
(19) |
||
Scheduled impairment losses and impairment before impairment of financial investments |
|
19 |
|
83 |
|
500 |
|
10 |
|
0 |
|
613 |
||
Net financial result |
|
0 |
|
0 |
|
0 |
|
0 |
|
1 |
|
1 |
||
thereof impairment |
|
(0) |
|
(0) |
|
(0) |
|
(0) |
|
(1) |
|
(1) |
||
Scheduled depreciation/ |
|
19 |
|
83 |
|
500 |
|
10 |
|
1 |
|
614 |
||
thereof depreciation/ |
|
(0) |
|
(83) |
|
(454) |
|
(9) |
|
(0) |
|
(546) |
||
thereof impairment |
|
(19) |
|
(0) |
|
(46) |
|
(2) |
|
(1) |
|
(68) |
||
2017/18 |
|
Goodwill |
|
Other intangible assets |
|
Property, plant and equipment |
|
Investment properties |
|
Financial assets1 |
|
Total |
||
|
||||||||||||||
Cost of sales |
|
0 |
|
2 |
|
20 |
|
0 |
|
0 |
|
23 |
||
thereof depreciation/ |
|
(0) |
|
(2) |
|
(20) |
|
(0) |
|
(0) |
|
(23) |
||
thereof impairment |
|
(0) |
|
(0) |
|
(0) |
|
(0) |
|
(0) |
|
(0) |
||
Selling expenses |
|
0 |
|
29 |
|
412 |
|
5 |
|
0 |
|
446 |
||
thereof depreciation/ |
|
(0) |
|
(29) |
|
(402) |
|
(5) |
|
(0) |
|
(436) |
||
thereof impairment |
|
(0) |
|
(0) |
|
(10) |
|
(0) |
|
(0) |
|
(10) |
||
General administrative expenses |
|
0 |
|
61 |
|
20 |
|
1 |
|
0 |
|
82 |
||
thereof depreciation/ |
|
(0) |
|
(61) |
|
(20) |
|
(0) |
|
(0) |
|
(81) |
||
thereof impairment |
|
(0) |
|
(0) |
|
(0) |
|
(0) |
|
(0) |
|
(1) |
||
Other operating expenses |
|
0 |
|
0 |
|
0 |
|
0 |
|
0 |
|
0 |
||
thereof impairment |
|
(0) |
|
(0) |
|
(0) |
|
(0) |
|
(0) |
|
(0) |
||
Scheduled impairment losses and impairment before impairment of financial investments |
|
0 |
|
93 |
|
453 |
|
6 |
|
0 |
|
551 |
||
Net financial result |
|
0 |
|
0 |
|
0 |
|
0 |
|
0 |
|
0 |
||
thereof impairment |
|
(0) |
|
(0) |
|
(0) |
|
(0) |
|
(0) |
|
(0) |
||
Scheduled depreciation/ |
|
0 |
|
93 |
|
453 |
|
6 |
|
0 |
|
551 |
||
thereof depreciation/ |
|
(0) |
|
(93) |
|
(443) |
|
(5) |
|
(0) |
|
(540) |
||
thereof impairment |
|
(0) |
|
(0) |
|
(10) |
|
(1) |
|
(0) |
|
(11) |
||
In accordance with IFRS 5, impairment losses of the hypermarket business are not included in the profit or loss from continuing operations and thus not included in the tables above. Instead, these impairment losses are included in the movement schedules on the development of financial assets up to the point of reclassification on 30 September 2018; for that reason, the amounts stated there may differ from those stated above.