Annual Report - Sonova Holding AG

20. Other investments and long-term loans
1,000 CHF
Other investments
Long-term loans
Total
21. Intangible assets
1,000 CHF
Cost
Balance April 1
Changes through business combinations
Additions
Disposals
Exchange differences
Balance March 31
Accumulated amortization
Balance April 1
Additions
Disposals
Exchange differences
Balance March 31
Net book value
Balance April 1
Balance March 31
31.3.2006
6,005
6,849
12,854
31.3.2005
3,477
4,334
7,811
The other investments consist of minority interests in the Danish patent holding company HIMPP A/S, the Danish software development
companies HIMSA II A/S (Hearing Instruments Manufacturers Software Association II A/S), HIMSA II K/S, in which Phonak has invested,
together with other leading hearing instrument manufacturers, as well as three further minority interests in third party companies,
of which two of them were purchased in the financial year 2005/06. Other investments have been classified in the last financial year
as available-for-sale financial assets.
With the revision of IAS 39 (effective for annual periods beginning on or after January 1, 2005), the Group has in accordance with
IAS 39 designated these other investments as “financial assets at fair value through profit or loss”. These investments are measured at fair
value, with changes in fair value recognized in profit or loss.
Goodwill
131,175
38,190
4,827
9,089
183,281
131,175
183,281
Software
17,253
4,114
(1,747)
(630)
18,990
10,630
3,513
(1,664)
(340)
12,139
6,623
6,851
Intangibles
relating to
acquisitions
1,224
17,471
253
18,948
33
1,166
(16)
1,183
1,191
17,765
Other
intangibles
2,410
390
(1,776)
(361)
663
2,258
(30)
(1,688)
(359)
181
152
482
Total
intangible
assets
31.3.2006
152,062
55,661
9,331
(3,523)
8,351
221,882
Consolidated Financial Statements
12,921
4,649
(3,352)
(715)
13,503
139,141
208,379
69