IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK

Chapter 30 / Intangible Assets (lAS 38)

341

EUR m

2006

2005

Net book value January I Net book value December 3 1 Other intangib le assets Acquisition cost January I

90

90 90

532

676

63 1

Translation differences

(26)

Additions during the period (Note 9)

488

Other changes

flQ)

ill

2Q

Accumulated acqu isition cost Decemb er 31

Net book value January I Net book value December 3 1 Other intangible assets Acquisition cost January I

90

90 90

532

63 1

676

(2 1)

Translation differences

3

Additions during the period

99

59

Acquisition of subsidiary (Note 9)

122

(33)

Impairment losses

ill)

ill)

Disposals during the period

ill

ill

Accumulated acqui sit ion cost December 31

(465)

(422)

Accumulated amortization January I

Translation differences Disposals during the period Amortization for the period

7

10

66

14

.iM)

..ll\.5.)

Accumulated acq uisition cost Decemb er 31

~) ~)

Net book value January I Net book value December

21 1 298

209 211