Annual report 2010 - Dexia.com

Notes to the consolidated financial statements7.10. Intangible assets and goodwillPositiveGoodwill (1)Internally developedsoftwareOtherintangibleassets (2)Aquisition cost as at 1 Jan 2009 1,936 714 612 3,262- Acquisitions 0 85 48 133- Disposals 0 (2) (1) (3)- Change in scope of consolidation (out) (10) 0 (1) (11)- Transfers and cancellations 0 (1) (27) (28)- Translation adjustments 0 3 (1) 2- Other 0 0 (1) (1)Acquisition cost as AT 31 Dec. 2009 (A) 1,926 800 628 3,353Accumulated amortization and impairment asat 1 Jan. 2009 (186) (521) (361) (1,069)- Booked (6) (62) (68) (135)- Change in scope of consolidation (out) 8 0 1 9- Disposals 0 0 1 1- Transfers and cancellations 0 1 19 20- Translation adjustments (2) (1) 0 (2)Accumulated amortization and impairment asat 31 Dec. 2009 (B) (186) (583) (408) (1,176)Net book value as AT 31 Dec. 2009 (A)+(B) 1,740 217 220 2,177(1) Accumulated amortization of positive goodwill represented an amount of EUR -175 million as at 31 Dec. 2009. This amount was booked before theapplication of IFRS.(2) Other intangible assets include purchased software and intangible assets identified for a net amount of EUR 120 million in the purchase of DenizBank group.These will be amortised at the latest end 2016.PositiveGoodwill (1)Internally developedsoftwareOtherintangibleassets (2)Acquisition cost as at 1 JAN. 2010 1,926 800 628 3,353- Acquisitions 28 75 68 171- Disposals 0 (4) 2 (2)- Change in scope of consolidation (in) 1 3 0 4- Change in scope of consolidation (out) 0 (10) (1) (11)- Transfers and cancellations 0 (11) (50) (61)- Translation adjustments 54 9 12 75Acquisition cost as at 31 Dec. 2010 (A) 2,007 860 660 3,528Accumulated amortization and impairment asat 1 Jan. 2010 (186) (583) (408) (1,176)- Booked 0 (64) (73) (137)- Change in scope of consolidation (out) 0 7 1 8- Disposals 0 0 2 2- Transfers and cancellations 0 11 50 61- Translation adjustments (2) (3) (5) (10)Accumulated amortization and impairment asAT 31 Dec. 2010 (B) (188) (631) (433) (1,252)Net book value as AT 31 Dec. 2010 (A)+(B) 1,820 229 227 2,276(1) Accumulated amortization of positive goodwill represent an amount of EUR -177 million as at 31 Dec. 2010. This amount was booked before the applicationof IFRS.(2) Other intangible assets include purchased software and intangible assets identified for a net amount of EUR 98 million in the purchase of DenizBank group.These will be amortised at the latest end 2016.TotalTotalManagement reportConsolidatedfinancial statementsAdditional information Annual financial statementsAnnual report 2010 Dexia159