Annual Report 2009/2010 Geschäftsbericht 2009/2010 ... - biolitec AG

128 Annual Financial Statement Konzern-Jahresabschluss
Intangible assets Goodwill
Acquisition costs
K Euro
Concessions,
IP rights and
licenses
K Euro
Payments
on account
K Euro
Total
K Euro
July 1, 2009 4,498 4,122 0 8,620
Additions 202 659 1,236 2,097
Currency differences 0 0 0 0
Reclassifications 0 0 0 0
Disposals 0 0 0 0
June 30, 2010 4,700 4,781 1,236 10,717
Cumulative depreciation
July 1, 2009 374 242 0 616
Additions 0 118 0 118
Reclassifications 0 0 0 0
Disposals 0 0 0 0
June 30, 2010 374 360 0 734
Residual book values
June 30, 2010 4,326 4,421 1,236 9,983
July 1, 2009 4,124 3,880 0 8,004
Other intangible assets
The group owns the following substantial intangible assets:
- Patents
- Software-Licenses
The capitalized intangible assets affect costs for the development of products which will be distributed
in the future.
Acquired patents total to KEUR 1,516 as of 1 July 2009 within the opening balance which for the first
time have been assigned a defined useful life. Regarding explanations to revisions of estimates please
see 3.14. The useful life for these assets is 14 years, amortization is done linear. The deprecation for these
patents amounts to KEUR 108.
Furthermore intellectual property rights which were activated for biolitec are included within the intangible
assets. The book value of these assets amounts to KEUR 58 (previous year: KEUR 64). These assets
are amortized over 10 years, the yearly deprecation amounts to KEUR 8.
Additionally, software licenses which are activated for biolitec and CeramOptec are included within the
intangible assets. The book value of these assets amounts to KEUR 35 (previous year: KEUR 105). Due to
their short-timed runtime these licenses are deprecated short-dated and linear (1-3 years).