iesy Repository GmbH - Irish Stock Exchange

V. Explanations to Material Items of the Balance Sheet and Income Statement
iesy Repository GmbH, Hamburg
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDING DECEMBER 31, 2004—(CONTINUED)
The development of the tangible and intangible assets positions is presented in the following fixed assets movement schedule:
Development of Fixed Assets 2004
Acquisition costs Depreciation and amortization Net book value
01/01/2004 Additions Disposals Transfers 31/12/2004 01/01/2004 Additions Disposals 31/12/2004 31/12/2004 31/12/2003
T€ T€ T€ T€ T€ T€ T€ T€ T€ T€ T€
Expenses for the expansion of
business 0 246 0 0 246 0 0 0 0 246 0
Fixed assets
I. Intangible Assets
1. Concessions, industrial
property rights and
similar rights 1 330,336 3,092 0 0 333,428 240,308 9,676 0 249,984 83,444 90,028
2. Goodwill 579,773 67,939 253 0 647,459 560,755 1,723 24 562,454 85,005 19,018
3. Advanced payments 90 314 0 0 404 0 0 0 404 90
910,199 71,345 253 0 981,291 801,063 11,399 24 812,438 168,853 109,136
II. Tangible assets
1. Technical plant and
machinery 252,031 2,249 0 497 254,777 114,273 29,590 0 143,863 110,914 137,758
2. Other plant, furniture
and office equipment 8,648 807 128 0 9,327 6,393 1,359 106 7,646 1,681 2,255
3. Advanced payments
and construction in
progress 11,040 2,184 0 -497 12,727 9,956 57 0 10,013 2,714 1,084
4. Low-value assets 731 20 0 0 751 731 20 0 751 0 0
1 Includes extraordinary write-off of T€ 2,231.
272,450 5,260 128 0 277,582 131,353 31,026 106 162,273 115,309 141,097
1,182,649 76,605 381 0 1,258,873 932,416 42,425 130 974,711 284,162 250,233
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