Annual Report 2009/2010 Geschäftsbericht 2009/2010 ... - biolitec AG
Annual Report 2009/2010 Geschäftsbericht 2009/2010 ... - biolitec AG
Annual Report 2009/2010 Geschäftsbericht 2009/2010 ... - biolitec AG
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124 <strong>Annual</strong> Financial Statement Konzern-Jahresabschluss<br />
3.14. Revision of estimates IAS 8.36 regarding intangible assets<br />
Until the previous year certain intangible assets were assessed with indefinite useful life. This was reevaluated<br />
during the business year <strong>2009</strong>/<strong>2010</strong> with the consequence that a time limitation on the useful<br />
life of patents with an opening balance total of KEUR 1,516 is impossible. Hence those intangible<br />
assets were re-qualified as intangible assets with a defined useful life pursuant to IAS 38.109 and from<br />
the business year <strong>2009</strong>/<strong>2010</strong> onwards amortized over 14 years.<br />
Expenditures during the business year <strong>2009</strong>/<strong>2010</strong> amount to KEUR 108 and profit from deferred taxes to<br />
KEUR 33.
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