Values

108
Group Financial Statements
Notes
11 Goodwill
Goodwill is attributable to the following cash-generating
units:
Goodwill and Other Intangible Assets with Indefi nite Useful
Life Broken Down by Cash-Generating Unit
Goodwill Other intangible assets with
indefi nite useful life
in € millions 12/31/2009 12/31/2008 12/31/2009 12/31/2008
RTL 4,784 4,942 121 121
Content 938 899 – –
Television Germany 869 869 – –
Television France 415 418 120 120
Other, accounted at RTL Group 439 639 1 1
Other, accounted at Corporate 2,123 2,117 – –
Random House 346 352 – –
Random House North America 218 223 – –
Random House UK 81 75 – –
Random House Germany 42 42 – –
Other 5 12 – –
Gruner + Jahr 456 485 107 108
Gruner + Jahr Germany 230 230 50 51
Gruner + Jahr Austria 92 97 2 2
Gruner + Jahr Spain 30 51 3 3
Gruner + Jahr China 34 35 27 28
Other 70 72 25 24
Arvato 389 453 – –
Arvato Print Ibérica – 26 – –
Infoscore 242 247 – –
Arvato Services France 27 26 – –
Qualytel – 34 – –
Other 120 120 – –
Direct Group 149 145 4 4
Direct Group Portugal – – 3 3
Direct Group France 143 135 1 1
Other 6 10 – –
6,124 6,377 232 233
The figures of the previous year were adjusted due to completion of the Alpha Media Group business combination.
Intangible assets with an indefi nite useful life are primarily
M6 trademark rights (€120 million), MPS trademark rights in
France and Germany (€58 million) and advertising marketing
rights (€27 million).
For the purpose of impairment testing (IAS 36), goodwill
acquired in a business combination is allocated to the
cash-generating groups that are expected to benefi t from
the synergies of the business combination. Goodwill is
tested for impairment at least once per year and whenever
there is an indication for impairment as outlined in the section
“Accounting Policies” and in the following illustrated
approach. An impairment is needed when the recoverable
amount of a cash-generating unit has fallen below its carrying
amount. Th e recoverable amount is the higher of fair
value less cost to sell or value in use; fair value less cost to
sell is always calculated fi rst. If the result is above the carrying
amount, value in use is generally not computed.
Only fair value less cost to sell is applied as a yardstick to as-
Bertelsmann Annual Report 2009