PDF (7.3 MB) - GILDEMEISTER Interim Report 3rd Quarter 2012

162Consolidated Financial Statements of gildemeister Aktiengesellschaft: Notes to the Consolidated Financial StatementsTax income / expenditure from earnings is attributable solely to the operative businessactivities in the gildemeister group.Future dividends of gildemeister Aktiengesellschaft payable in Germany will notinfluence the group's tax charge.17 profit share attributedto minority interestsA proportionate net loss was allotted to non-controlling interests in equity of € 95 k(previous year: € 48 k). This includes mainly the proportionate share in profit or loss inCellstrom GmbH as well as in dmg Mori Seiki India Pvt. Ltd. In the reporting year49% of the interest in dmg Vertriebs und Service GmbH, Bielefeld was divested toMori Seiki Co. Ltd., Nagoya.18 earnings per shareIn accordance with ias 33 “Earnings per Share”, the undiluted earnings per share(“basic earnings per share”) are determined by dividing the consolidated profit – excludingprofit shares of other owners – by the average number of shares outstanding, as follows:2010 2009Group result excluding profit share of other shareholders € k 4,205 4,658Average weighted number of shares (pieces) 45,582,003 44,982,463Earnings per share € 0.09 0.10Earnings result exclusively from continued business. There were no diluted earningsper share in the financial year 2010 or in the previous year .consolidated financialstatements19 intangible assetsNotes to individual Balance Sheet itemsThe goodwill shown relates as to € 78,453 k (previous year: € 73,451 k) to the revaluationdifference from the consolidation of investments and as to € 2,998 k (previous year:€ 2,289 k) to goodwill from the individual financial statements. The rise in goodwill inindividual financial statements resulted from the currency translation of goodwill intothe group’s euro currency.Intangible assets arising from development relate to new machine tool projects inthe domestic and international product companies, to service products of dmg Vertriebsund Service GmbH and to specific software solutions. Intangible assets arising out ofdevelopment at the end of the reporting period amounted to € 26,438 k (previous year:€ 21,476 k). Research and development costs are immediately shown as an expense andamounted to € 35,437 k in the financial year 2010 (previous year: € 37,817 k).