annual Report 2009 - STRATEC Biomedical AG

The values recognized in the balance sheet have developed as follows:
in v thousand 2009 2008
Costs of acquisition
01.01. 2,684 2,615
Additions 0 69
Disposals -2,684 0
12.31. 0 2,684
Fair value measurement in equity at 01.01. 0 120
Write-ups / write-downs 0 0
Reclassification due to write-downs through profit or loss 0 -120
Fair value measurement in equity at 12.31. 0 0
Write-downs through profit or loss at 01.01. -2,075 0
Write-downs through profit or loss in financial year 0 -2,075
Disposal by sale 2,075 0
Write-downs through profit or loss at 12.31. 0 -2,075
Carrying amount at 12.31. 0 609
(5) Inventories
As in the previous year, inventories have mainly been measured at cost as of the balance sheet date. Impairment losses
of u 411 thousand were recognized for raw materials and supplies in the financial year under report (previous year:
u 357 thousand).
Unfinished products / unfinished services
Unfinished products and services are structured as follows:
in v thousand 12.31.2009 12.31.2008
Unfinished products 1,533 1,375
Unfinished services 22,361 15,450
Total 23,894 16,825
The development expenses capitalized as unfinished products for customer-specific development projects have been
amortized over the period of their expected economic useful lives from the time of the delivery of the first serial-produced
appliances. This period is generally taken to be five years.
Finished products
in v thousand 12.31.2009 12.31.2008
Finished products 606 284
72 stratec Annual Report 2009