LISI 2012 FINANCIAL REPORT
48
3
Consolidated financial statements
b) Other intangible assets
(in €'000)
Concessions, patents and
similar copyrights *
Other intangible
assets
TOTAL
Gross values at December 31, 2011
38,058
13,322
51,380
Other net changes
(9)
(8)
Acquisitions
3,982
1,525
5,506
Disposals
(282)
(7)
(289)
Scope changes
(18)
(18)
Exchange rate spreads
1
(1)
(0)
Gross values at December 31, 2012
41,740
14,829
56,570
Depreciation at December 31, 2011
30,508
5,490
35,998
Depreciation allowance
3,790
3,253
7,043
Depreciation reversals
(329)
(180)
(509)
Scope changes
(17)
(17)
Exchange rate spreads
3
(1)
2
Depreciation at December 31, 2012
33,955
8,563
42,518
Net values at December 31, 2012
7,785
6,267
14,052
* Including the Rapid brand
The RAPID brand was valued when the company was acquired
in August 2000 at its fair value of €8.3m, based on an
independent valuation. Since 2003, it has been decided to
amortize it over a period of 15 years, given the commercial
usage period envisaged to date.
The increase in "Concessions, patents and similar rights"
concerns mainly the implementation of the ERP Movex 3 in the
LISI AUTOMOTIVE division for €3 million.
2.5.1.2 TANGIBLE ASSETS
a) Tangible assets held in full (including evaluation spreads)
(in €'000)
Land
Buildings
Technical
facilities,
equipment and
tools
Other tangible
assets
Current assets
TOTAL
Gross values at December 31, 2011
15,248 121,562
597,253
74,311
19,091
827,465
Other net changes
420
5,134
26,032
(166)
(31,421)
Acquisitions
810
6,789
21,815
6,410
33,943
69,767
Disposals
(9)
(752)
(7,241)
(1,643)
(26)
(9,672)
Scope changes
(208)
(995)
(3,360)
(418)
(4,980)
Exchange rate spreads
1
20
(341)
(53)
(35)
(408)
Gross values at December 31, 2012
16,262 131,758
634,158
78,441
21,552
882,172
Depreciation at December 31, 2011
447
51,303
419,702
45,765
12
517,228
Other net changes
17
201
(274)
34
18
(4)
Depreciation allowance
468
6,067
36,077
5,945
178
48,736
Depreciation reversals
(1)
(601)
(6,923)
(1,184)
(26)
(8,735)
Scope changes
(327)
(2,862)
(320)
(3,508)
Exchange rate spreads
21
(312)
(35)
(2)
(327)
Depreciation at December 31, 2012
931
56,665
445,408
50,206
180
553,389
Net values at December 31, 2012
15,331
75,093
188,751
28,236
21,373
328,783
