15. Depreciation/ amortisation/ impairment losses
Depreciation/amortisation/impairment losses of €538 million (2017/18: €507 million) include impairment losses totalling €20 million (2017/18: €11 million).
The impairment losses mainly relate to the Others segment in the amount of €13 million and to a single property in the METRO Russia segment in the amount of €3 million.
The attribution of depreciation/amortisation/impairment losses in the income statement and the affected asset categories is as follows:
€ million |
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 |
370 |
5 |
0 |
404 |
||
thereof depreciation/ |
(0) |
(29) |
(360) |
(5) |
(0) |
(394) |
||
thereof impairment |
(0) |
(0) |
(10) |
(0) |
(0) |
(10) |
||
General administrative expenses |
0 |
60 |
20 |
1 |
0 |
80 |
||
thereof depreciation/ |
(0) |
(60) |
(19) |
(0) |
(0) |
(80) |
||
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 |
92 |
410 |
6 |
0 |
507 |
||
Net financial result |
0 |
0 |
0 |
0 |
0 |
0 |
||
thereof impairment |
(0) |
(0) |
(0) |
(0) |
(0) |
(0) |
||
Scheduled depreciation/ |
0 |
92 |
410 |
6 |
0 |
507 |
||
thereof depreciation/ |
(0) |
(92) |
(400) |
(5) |
(0) |
(497) |
||
thereof impairment |
(0) |
(0) |
(10) |
(1) |
(0) |
(11) |
||
€ million |
Goodwill |
Other intangible assets |
Property, plant and equipment |
Investment properties |
Financial assets1 |
Total |
||
|---|---|---|---|---|---|---|---|---|
|
||||||||
Cost of sales |
0 |
3 |
23 |
0 |
0 |
26 |
||
thereof depreciation/ |
(0) |
(3) |
(23) |
(0) |
(0) |
(26) |
||
thereof impairment |
(0) |
(0) |
(0) |
(0) |
(0) |
(0) |
||
Selling expenses |
0 |
30 |
373 |
4 |
0 |
406 |
||
thereof depreciation/ |
(0) |
(30) |
(366) |
(3) |
(0) |
(399) |
||
thereof impairment |
(0) |
(0) |
(7) |
(0) |
(0) |
(7) |
||
General administrative expenses |
0 |
81 |
20 |
1 |
0 |
101 |
||
thereof depreciation/ |
(0) |
(73) |
(20) |
(1) |
(0) |
(93) |
||
thereof impairment |
(0) |
(8) |
(0) |
(0) |
(0) |
(8) |
||
Other operating expenses |
3 |
0 |
0 |
0 |
0 |
3 |
||
thereof impairment |
(3) |
(0) |
(0) |
(0) |
(0) |
(3) |
||
Scheduled impairment losses and impairment before impairment of financial investments |
3 |
113 |
416 |
4 |
0 |
536 |
||
Net financial result |
0 |
0 |
0 |
0 |
2 |
2 |
||
thereof impairment |
(0) |
(0) |
(0) |
(0) |
(2) |
(2) |
||
Scheduled depreciation / |
3 |
113 |
416 |
4 |
2 |
538 |
||
thereof depreciation/amortisation |
(0) |
(105) |
(409) |
(4) |
(0) |
(518) |
||
thereof impairment |
(3) |
(8) |
(7) |
(0) |
(2) |
(20) |
||
In accordance with IFRS 5, impairment losses of METRO China are not included in the profit or loss for the period from continuing operations and thus not included in the tables above. In contrast, 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; for that reason, the amounts stated there may differ from those stated above.