Annual Financial Statements 2008 of Bank Austria

Consolidated Financial Statements in accordance with IFRSs
Notes (CONTINUED)
(18) Impairment on property, plant and equipment
(20) Other net operating income
DePrecIATION
Other operating expenses (€ m)
2008 2007
Cost for operating leases – –
Reclassification of gains/losses associated with cash flow hedges of non financial assets or liabilities from equity to profit or
loss (IAS 39, paragraph 98a) – –
Non-deductible tax and other fiscal charges –2 –2
Writedowns on improvements of goods owned by third parties – –
Costs related to the specific service of financial leasing – –
Other –74 –57
TOTAL OTher OPerATINg eXPeNSeS –76 –60
(€ m)
2008 2007
ImPAIrmeNT
LOSSeS WrITe-bAckS NeT PrOfIT
Property, plant and equipment
Owned –209 –6 6 –209 –197
used in the business –207 –6 6 –207 –172
held for investment –2 – – –2 –25
finance lease –4 – – –4 –1
used in the business –4 – – –4 –1
held for investment – – – – –
TOTAL –213 –6 6 –213 –197
(19) Impairment on intangible assets
AmOrTISATION
(€ m)
2008 2007
ImPAIrmeNT
LOSSeS WrITe-bAckS NeT PrOfIT
Intangible assets
Owned –115 –4 1 –119 –80
generated internally by the company –34 – – –34 –23
other –82 –4 1 –85 –57
finance leases –1 – – –1 –
TOTAL –116 –4 1 –119 –80
Bank Austria · Annual Financial Statements 2008
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