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84<br />
<strong>Hamon</strong> Annual Report 2012<br />
21. Intangible assets<br />
in EUR ‘000’<br />
As of 31 December 2009<br />
Acquisition cost<br />
Accumulated amortization and impairment<br />
Net carrying amount<br />
Patents and Development Total<br />
trade marks<br />
costs<br />
10 991 6 099 17 090<br />
(7 833 ) (4 081 ) (11 914 )<br />
3 158 2 018 5 176<br />
For the year ended 31 December 2010<br />
Exchange differences<br />
Additions<br />
Amortization charge for the year<br />
Entry / changes in consolidation scope<br />
Derecognized on disposal of a subsidiary<br />
Net carrying amount at closing date<br />
24 195 219<br />
844 2 937 3 781<br />
(779) (547) (1 326 )<br />
1 415 73 1 488<br />
(17) - (17)<br />
4 645 4 676 9 321<br />
As of 31 December 2010<br />
Acquisition cost<br />
Accumulated amortization and impairment<br />
Net carrying amount<br />
13 257 9 304 22 561<br />
(8 612 ) (4 628 ) (13 240 )<br />
4 645 4 676 9 321<br />
For the year ended 31 December 2011<br />
Exchange differences<br />
Additions<br />
Amortization charge for the year<br />
Entry / changes in consolidation scope<br />
Net carrying amount at closing date<br />
154 288 442<br />
988 2 393 3 381<br />
(1 101 ) (1 310 ) (2 411 )<br />
5 314 5 987 11 301<br />
10 000 12 034 22 034<br />
As of 31 December 2011<br />
Acquisition cost<br />
Accumulated amortization and impairment<br />
Net carrying amount<br />
19 713 17 972 37 685<br />
(9 713 ) (5 938 ) (15 651 )<br />
10 000 12 034 22 034<br />
For the year ended 31 December 2012<br />
Exchange differences<br />
Additions<br />
Amortization charge for the year<br />
Net carrying amount at closing date<br />
(127) (167) (294)<br />
1 316 1 912 3 228<br />
(859) (2 152 ) (3 011 )<br />
10 330 11 627 21 957<br />
As of 31 December 2012<br />
Acquisition cost<br />
Accumulated amortization and impairment<br />
Net carrying amount<br />
20 902 19 717 40 619<br />
(10 572 ) (8 090 ) (18 662 )<br />
10 330 11 627 21 957<br />
Except for trademarks acquired through the acquisition<br />
of Deltak, all intangible assets have a finite utility period<br />
on which the assets are amortized. The amortization<br />
charge is included under “General & administration costs”.<br />
Deltak trademarks (EUR 5.381 thousand as of 31<br />
December 2012) have a utility period that is not limited<br />
in time and the Group intends to keep them in use in<br />
the future. Impairment tests on Deltak trademarks are<br />
made together with impairment tests on goodwill (see<br />
note 22).<br />
Patents and trademarks are mainly composed of Deltak<br />
trademark, patents and licence agreements acquired<br />
together with Enviroserv in 2010 as well as softwares<br />
and the name “Clean Flow”.
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