Annual Report 2005/06 THE WORLD OF SOUND - Sonova

20. Other investments and long-term loans1,000 CHFOther investmentsLong-term loansTotal31.3.20066,0056,84912,85431.3.20053,4774,3347,811The other investments consist of minority interests in the Danish patent holding company HIMPP A/S, the Danish software developmentcompanies 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 yearas 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 withIAS 39 designated these other investments as “financial assets at fair value through profit or loss”. These investments are measured at fairvalue, with changes in fair value recognized in profit or loss.21. Intangible assetsGoodwillSoftwareIntangiblesrelating toacquisitionsOtherintangiblesTotalintangibleassets1,000 CHFCostBalance April 1Changes through business combinationsAdditionsDisposalsExchange differencesBalance March 31Accumulated amortizationBalance April 1AdditionsDisposalsExchange differencesBalance March 31Net book valueBalance April 1Balance March 31131,17538,1904,8279,089183,281131,175183,28117,2534,114(1,747)(630)18,99010,6303,513(1,664)(340)12,1396,6236,8511,22417,47125318,948331,166(16)1,1831,19117,7652,410390(1,776)(361)6632,258(30)(1,688)(359)18115248231.3.2006152,06255,6619,331(3,523)8,351221,88212,9214,649(3,352)(715)13,503139,141208,379Consolidated Financial Statements69