AEG 21604 G Manual de usuario descargar pdf (Pagina 271)

100

101

F-30

The purchase price allocation adjustments for other intangible assets (including those previously presented as

discontinued as at December 31, 2009) are as follows:

In millions of euro

Order portfolio................................

......................

24.007

Customer relations ................................

................

215.978

Technology ................................

...........................

55.740

Total ................................

................................

295.725

The policies adopted in determining fair values are set out in the Company’s financial statements for the year

ended December 31, 2009.

Property, plant and equipment fair value adjustments primarily relate to the Group’s freehold properties whose

book values were restated to market levels derived on the basis of third party valuations by qualified valuers.

Inventory was valued on the basis of estimated selling price less costs to complete. The adjustment to pensions

primarily relates to the Group’s pension scheme in Germany and represents the recognition of net actuarial gains

calculated on the basis of a report by external actuaries.

Intangible assets such as order portfolio and customer relations were valued based on discounted cash flows

expected to be derived from the use or eventual sale of the assets. Technology was valued based on the estimated

discounted royalty payments that have been avoided as a result of acquiring the technology.

Cash flows were projected based on past experience, actual operating results and 5 year business plans. Projected

cash flows were discounted at the Group’s estimated weighted average cost of capital.

8. Other expenses

Q3 2010

Q3 2009

In millions of euro

9 months to

Sep 2010

9 months

to Sep

2009

6.229 2.953 Amortization of intangible assets ................................

....

19.140 2.953

- - Impairment of intangible assets................................

.......

2.605 -

0.109 0.042 Restructuring expense ................................

.....................

2.084 0.042

0.058 (0.005) Other expenses ................................

................................

0.116 (0.005)

6.396 2.990 Total other expenses................................

......................

23.945 2.990

1 2 ... 266 267 268 269 270 271 272 273 274 275 276 ... 650 651

AEG 21604 G Manual de usuario Pagina 271

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AEG 21604 G Manual de usuario Pagina 271

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