L'Oréal - 2018 Registration Document
Parent company financial statements NOTES TO THE PARENT COMPANY FINANCIAL STATEMENTS
Intangible assets NOTE 11
Acquisitions/ Depreciation
Disposals/ Reversals
Other movements (2)
31.12.2018
31.12.2016
31.12.2017
€ millions
Patents and trademarks Business goodwill (1)
556.4 891.4 347.7 186.5
634.6
277.4 172.1
- -
18.6
930.6
1,496.2
118.6 44.9 17.5 -64.4 135.2
1,786.9
Software
390.3 186.5 124.0
43.1 35.6 66.9
-12.1
466.2 239.6
Other intangible assets Tangible assets in progress
-
90.1
-72.5 -84.6
54.0
Gross value
2,072.1
2,831.6
595.1
3,477.3
Patents and trademarks
103.1
118.4
10.6
- -
1.1
130.1
Business goodwill
0.3
0.6
0.7
-
1.3
Software
241.4
277.7
46.7
-12.1
2.6
314.9
Other intangible assets
52.4
56.0
3.7
-
-
59.7
Amortisation
397.2
452.7
61.7
-12.1
3.7
506.0
Patents and trademarks
51.4 84.6
51.4 84.6
-
- -
- - - -
51.4 95.8
Business goodwill
11.2
Other intangible assets
3.5
8.4
-
-4.9 -4.9
3.5
Impairment NET VALUE
139.5
144.4
11.2
150.7
1,535.4
2,234.5
522.3
-67.6
131.5
2,820.6
In 2018, the increase in business goodwill was due to the acquisition of ModiFace and Nanda Co. (1) In 2017, the increase in business goodwill related to the acquisition of CeraVe. Other movements mainly stemmed from the merger of Gemey Maybelline Garnier and the reclassification of non-current assets in progress. (2)
5
Tangible assets NOTE 12
Acquisitions/ Depreciation
Disposals/ Reversals Other movements
31.12.2018
31.12.2016
31.12.2017
€ millions
Land
77.4
76.5
0.1 8.4 9.2
-
0.2 9.2 2.4
76.8
Buildings
619.6 186.7 188.0
627.6 192.8 201.1
-6.5 -4.6 -8.1
638.7 199.8 225.2
Industrial machinery and equipment
Other tangible assets
15.6 33.1
16.6 -11.2
Tangible assets in progress Advances and prepayments
25.4 10.7
48.1
- -
70.0
0.7
0.2
-
0.9
Gross value
1,107.8
1,146.8
66.6
-19.2
17.2
1,211.4
Land
0.7
0.9
0.3
-
- -
1.2
Buildings
383.1 147.1
385.7 148.6 111.6 646.8
21.6
-6.5 -4.4 -7.8 -0.3 -0.3 -0.2 -18.7
400.8 155.5 136.5 694.0
Industrial machinery and equipment
9.5
1.8 8.6
Other tangible assets
99.3
24.1 55.5
Amortisation
630.2
10.4
Industrial machinery and equipment
0.3 0.3
2.1 2.1
2.1 2.1 9.0
- -
3.9 3.9
Impairment
NET BOOK VALUE
477.3
497.9
6.8
513.5
Depreciation and amortisation recognised in 2018 for property, plant and equipment and intangible assets included: €110.7 million on a straight-line basis; s €1.1 million on a declining-balance basis; s €5.3 million relating to exceptional depreciation and amortisation. s
REGISTRATION DOCUMENT / L'ORÉAL 2018
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