20. Other intangible assets

€ million

Intangible assets without goodwill

(thereof internally generated intangible assets)

Acquisition or production costs

 

 

As of 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 | 1/10/2018

1,801

(977)

Currency translation

10

(1)

Additions to consolidation group

0

(0)

Additions

170

(137)

Disposals

−11

(−5)

Reclassifications in accordance with IFRS 5

−10

(0)

Transfers

7

(−3)

As of 30/9/2019

1,967

(1,106)

Depreciation

 

 

As of 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 | 1/10/2018

1,302

(817)

Currency translation

3

(1)

Additions, scheduled

106

(46)

Additions, impairment

8

(6)

Disposals

−11

(−5)

Reclassifications in accordance with IFRS 5

−6

(0)

Reversals of impairment losses

0

(0)

Transfers

2

(−0)

As of 30/9/2019

1,405

(864)

Carrying amount on 1/10/2017

473

(160)

Carrying amount 30/9/2018

499

(160)

Carrying amount 30/9/2019

562

(242)

The other intangible assets have both finite and indefinite expected useful lives. Intangible assets with a finite expected useful life are subject to scheduled depreciation/amortisation. Intangible assets with an indefinite expected useful life are subjected to annual impairment tests. Assets with an indefinite useful life regard acquired brand rights. Their carrying amount is €99 million (30/9/2018: €96 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. The assumptions underlying the annual impairment test are presented in no. 19 – goodwill. The trademarks are tested at the level of the cash-generating units addressed in this disclosure.

Additions in the amount of €170 million (2017/18: €142 million) concern internally generated software at €137 million (2017/18: €67 million), software purchased from third parties and still in development at €19 million (2017/18: €48 million), and concessions, rights and licences at €13 million (2017/18: €27 million).

The additions to depreciation/amortisation on other intangible assets in the amount of €106 million (2017/18: €98 million) are recognised in general administrative expenses at €73 million (2017/18: €60 million), in selling expenses at €30 million (2017/18: €29 million), in the cost of sales at €3 million (2017/18: €2 million).

Impairment losses of €8 million (2017/18: €0 million) were recognised in financial year 2018/19 and reported in full under general administrative expenses.

Research and development expenses recognised in expenses essentially concern internally generated software and amounted to €28 million (2017/18: €28 million).

In accordance with 5, the scheduled depreciation of METRO China in the amount of €1 million (2017/18: €1 million) is not included in the current profit or loss for the period from continuing operations. These impairment losses are included in the movement schedules on the development of financial assets up to the point of reclassification on 30 September 2019; consequently, the amounts stated there may differ from the notes on depreciation.

As in the , there are no material restrictions on title or right to dispose of intangible assets. Purchasing obligations for intangible assets amounting to €1 million (30/9/2018: €0 million, thereof €0 million for METRO China) were recorded.

IFRS (International Financial Reporting Standards)
Internationally applicable rules for financial reporting developed by the IASB. Contrary to the accounting rules under the German Commercial Code, the IFRS emphasise the informational function.
Glossary
Previous year
Period of 12 months, usually cited as reference for statements in an annual report.
Glossary