IMMOEAST Annual Report 2006/07
IMMOEAST Annual Report 2006/07
IMMOEAST Annual Report 2006/07
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All amounts in TEUR Goodwill<br />
Carrying value as of 30 April 2005 0.0<br />
Additions 31,093.3<br />
Currency translation adjustments -363.7<br />
Impairment -30 729.6<br />
Carrying value as of 30 April <strong>2006</strong> 0.0<br />
Addition from initial consolidation 205,671.5<br />
Addition from transition consolidation 18,445,9<br />
Currency translation adjustments -151.0<br />
Impairment -43,244.0<br />
Carrying value as of 30 April 20<strong>07</strong> 180,722.4<br />
4.3.2a Impairment test with resulting impairment charge<br />
The following section explains the impairment tests that resulted in the major impairment charges:<br />
4.3.2a.1 Equator/Zenith/Cirrus/Nimbus<br />
Goodwill 7,899.9<br />
Carrying value of cash-generating unit 17,335.8<br />
Deferred tax liability -2,550.2<br />
22,685.5<br />
Fair value of cash-generating unit 17,335.8<br />
Fair value of deferred tax liability 0.0<br />
17,335.8<br />
Impairment 5,349.7<br />
4.3.2a.2 Rostokinǒ<br />
Goodwill 13,086.5<br />
Carrying value of cash-generating unit 42,222.1<br />
Deferred tax liability -8,868.2<br />
46,440.5<br />
Fair value of cash-generating unit 42,222.1<br />
Fair value of deferred tax liability 0.0<br />
42,222.1<br />
Impairment 4,218.4<br />
4.3.2a.3 BB Centrum Building B<br />
Goodwill 8,515.2<br />
Carrying value of cash-generating unit 43,637.4<br />
Deferred tax liability -6,327.2<br />
45,825.4<br />
Fair value of cash-generating unit 43,637.4<br />
Fair value of deferred tax liability 0.0<br />
43,637.4<br />
Impairment 2,188.0<br />
Notes<br />
The impairment charge recognised to the goodwill<br />
that was allocated to the cash-generating unit<br />
Equator/Zenith/Cirrus/Nimbus resulted from the<br />
purchase price premium for the acquisition of all<br />
four property elements (also see 2.3.1.1.1.3).<br />
The impairment charge recognised to the goodwill<br />
that was allocated to the cash-generating unit<br />
Rostokinǒ is related to reserves in this development<br />
project, which were not available as of the balance<br />
sheet date (also see 2.3.1.2.1.2).<br />
The impairment charge recognised to the goodwill<br />
that was allocated to the cash-generating unit Centrum<br />
Building B resulted from a decline in the value<br />
of the property in comparison with the acquisition<br />
date (also see 2.3.1.3.1.4).<br />
<strong>Report</strong> by the Executive Board 193<br />
Highlights <strong>2006</strong>/<strong>07</strong><br />
Business Model and Strategy<br />
Portfolio Structure<br />
Corporate Governance and Outlook<br />
Property Portfolio<br />
Development of Business<br />
Consolidated Financial Statements<br />
Service and Glossary<br />
IFRS 3.75
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