IMMOEAST Annual Report 2006/07

198 IMMOEAST Annual Report 2006/07
IAS 36.134
IAS 36.134
IAS 36.134
4.3.2b.9 Arkadia
Goodwill 1,483.0
Carrying value of cash-generating unit 15,204.0
Deferred tax liability -1,820.8
14,866.2
Fair value of cash-generating unit 15,204.0
Fair value of deferred tax liability 0.0
15,204.0
Surplus -337.8
4.3.2b.10 Kranj
Goodwill 1,378.5
Carrying value of cash-generating unit 21,943.8
Deferred tax liability -3,211.2
20,111.1
Fair value of cash-generating unit 21,943.8
Fair value of deferred tax liability 0.0
21,943.8
Surplus -1,832.7
4.3.2b.10 BB Centrum Building A
Goodwill 9,203.8
Carrying value of cash-generating unit 71,243.3
Deferred tax liability -10,986.0
69,461.2
Fair value of cash-generating unit 71,243.3
Fair value of deferred tax liability 0.0
71,243.3
Surplus -1,782.2
4.3.3 Negative goodwill (excess)
Additional information on this balance sheet position is provided under point 3.3.2.
Negative goodwill from business combinations that
took place before the 2004/05 financial year, was
recorded through equity without recognition to profit
or loss in accordance with IFRS 3.81. For negative
goodwill acquired during the reporting year, IFRS 3.56
(a) requires a reassessment of the identification and
measurement of the amounts resulting from the purchase
price allocation. Any remaining excess of net
assets over the purchase price is recognised immediately
in profit or loss in agreement with IFRS 3.56
(b) (also see point 3.3.2). The resulting amount of
TEUR 5,015.2 (2005/06: TEUR 43,951.0) was recorded
under other operating income.
The goodwill recognised for the cash-generating
unit Arkadia can be covered by sufficient revaluation
gains (see 2.3.1.1.2.2).
The goodwill recognised for the cash-generating
unit Kranj can be covered by sufficient revaluation
gains (see 2.3.1.3.5.1).
The goodwill recognised for the cash-generating
unit BB Centrum Building A can be covered by
sufficient revaluation gains (see 2.3.1.1.3.4).
The development of negative goodwill is shown in the following
table:
All amounts in TEUR Negative goodwill
Carrying value as of 30 April 2005 0.0
Additions -45,474.9
Currency translation adjustments 1,524.0
Reversal through profit and loss 43,951.0
Carrying value as of 30 April 2006 0.0
Additions -5,016.4
Currency translation adjustments 1.2
Reversal through profit and loss 5,015.2
Carrying value as of 30 April 2007 0.0