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FINANCIAL INFORMATION
4.2 Consolidated financial statements
4
196
Registration Document 2016 — Capgemini
Goodwill and intangible assets
Note 13
Goodwill
share in revalued net assets effectively acquired only (partial
to non-controlling interests (full goodwill method) or on the
amount of revalued net assets, including the share attributable
100%), the Group elects either to recognize goodwill on the full
remaining non-controlling interests (acquisition of less than
liabilities assumed. Where an acquisition confers control with
recognized in respect of identifiable assets acquired and
where applicable, non-controlling interests) over the net amount
Goodwill is equal to the excess of the acquisition price (plus,
transaction basis.
goodwill method). This choice is made on an individual
Goodwill balances are allocated to the different cash-generating
unit.
impairment tests) based on the value in use contributed to each
units (as defined in Note 15, Cash-generating units and asset
exercise price of the put option granted to non-controlling
Statement of Financial Position in the amount of the estimated
interests, an operating liability is recognized in the Consolidated
provides for the grant of a put option to these non-controlling
When a business combination with non-controlling interests
of the discount are also recognized through reserves. Any
option resulting from any changes in estimates or the unwinding
goodwill is recognized.
identifiable assets are not remeasured and no additional
considered a transaction with shareholders and, as such,
additional acquisitions of non-controlling interests are
interests, through a reduction in reserves. Changes in this put
Statement in “Other operating income and expense”.
negative goodwill is recognized immediately in the Income
value of the assets acquired and liabilities assumed, the
When the cost of a business combination is less than the fair
incurred.
Statement in “Other operating income and expense” in the year
Acquisition-related costs are expensed in the Income
circumstances indicate that it may be impaired.
annually, or more frequently when events or changes in
Goodwill is not amortized but tested for impairment at least
Customer relationships
the business performed should enable the acquired entity to
customer portfolio held by the acquired entity and the nature of
On certain business combinations, where the nature of the
term of contracts held in portfolio at the acquisition date.
valued in intangible assets and amortized over the estimated
efforts to build customer loyalty, customer relationships are
continue commercial relations with its customers as a result of
Licenses and software
to five years.
effect on future results, are capitalized and amortized over three
internally and which have a positive, lasting and quantifiable
ownership basis, as well as software and solutions developed
Computer software and user rights acquired on an unrestricted
software.
the salary costs of the staff that developed the relevant
internally are costs that relate directly to their production,
i.e.
The capitalized costs of software and solutions developed