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4 - Refresco.de

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Financial review 2009<br />

4.2 Intangible assets<br />

The composition and changes were as follows:<br />

EUR’000<br />

COST<br />

note<br />

Goodwill Software Total<br />

January 1, 2008 272,604 3,006 275,610<br />

Acquisitions through business combinations 6.1 2,709 0 2,709<br />

Additions at cost 0 866 866<br />

Disposals at cost 0 (10) (10)<br />

Effect of movements in exchange rates (5,478) 0 (5,478)<br />

December 31, 2008 269,835 3,862 273,697<br />

January 1, 2009 269,835 3,862 273,697<br />

Acquisitions through business combinations 6.1 1,423 557 1,980<br />

Additions at cost 0 2,344 2,344<br />

Disposals at cost 0 (268) (268)<br />

Effect of movements in exchange rates 1,050 0 1,050<br />

December 31, 2009 272,308 6,495 278,803<br />

AMORTIzATION AND IMPAIRMENT LOSSES<br />

January 1, 2008 0 (1,287) (1,287)<br />

Amortization for the year 5.4 0 (641) (641)<br />

December 31, 2008 0 (1,928) (1,928)<br />

January 1, 2009 0 (1,928) (1,928)<br />

Acquisitions through business combinations 6.1 0 (497) (497)<br />

Amortization for the year 5.4 0 (697) (697)<br />

Impairment losses 5.4 (975) (7) (982)<br />

Disposals 0 160 160<br />

December 31, 2009 (975) (2,969) (3,944)<br />

CARRYING AMOUNTS<br />

January 1, 2008 272,604 1,719 274,323<br />

December 31, 2008 269,835 1,934 271,769<br />

December 31, 2009 271,333 3,526 274,859<br />

Amortization and impairment charge<br />

Amortization and impairment losses are recognized in <strong>de</strong>preciation, amortization and impairment expense<br />

in the income statement.

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