46
I LISI FINANCIALREPORT2013
CONSOLIDATEDFINANCIALSTATEMENTS
3
TheRAPIDbrandwasvaluedwhenthecompanywasacquired inAugust
2000at its fairvalueof€8.3m,basedonan independentvaluation.Since
2003, ithasbeendecidedtoamortize itoveraperiodof15years,giventhe
commercialusageperiodenvisagedtodate.
The increase in "Concessions,patentsandsimilar rights" concernsmainly
the implementationof theERPMovex3 intheLISIAUTOMOTIVEdivision
for€1.6million.
2.5.1.2 Tangibleassets
a)Tangibleassetsheld infull(includingevaluationspreads)
(in€'000)
Land
Buildings
Technical
facilities,
equipment
and tools
Other tangible
assets
Current assets
TOTAL
GrossvaluesatDecember31,2012
16,262
131,758
634,158
78,441
21,552
882,172
Othernet changes
2,175
36,506
(1,169)
(37,598)
(85)
Acquisitions
290
3,788
28,456
6,071
48,206
86,811
Disposals
(15)
(418)
(11,962)
(2,003)
(8)
(14,407)
Scopechanges
214
214
Exchange ratespreads
(3)
(1,010)
(6,470)
(466)
(716)
(8,664)
GrossvaluesatDecember31,2013
16,534
136,293
680,902
80,874
31,436
946,040
DepreciationatDecember31,2012
931
56,665
445,408
50,206
180
553,389
Othernet changes
7
46
102
(151)
5
Depreciationallowance
561
5,651
38,869
5,097
2,107
52,285
Depreciation reversals
(445)
(285)
(10,352)
(964)
(12,046)
Scopechanges
(5)
(5)
Exchange ratespreads
(214)
(3,929)
(263)
(4,406)
DepreciationatDecember31,2013
1,047
61,824
470,037
54,178
2,137
589,223
NetvaluesatDecember31,2013
15,487
74,468
210,866
26,697
29,300
356,818
b)Tangibleassetsheldunderafinance leasecontract
(in€'000)
Land
Buildings
Technical
facilities,
equipment
and tools
Other tangible
assets
Current assets
TOTAL
GrossvaluesatDecember31,2012
10,576
18,583
29,159
Othernet changes
Acquisitions
857
857
Disposals
Exchange ratespreads
(48)
(84)
(132)
GrossvaluesatDecember31,2013
10,528
19,355
29,883
DepreciationatDecember31,2012
2,762
11,283
14,046
Othernet changes
Depreciationallowance
311
1,181
1,492
Depreciation reversals
Scopechanges
Exchange ratespreads
(3)
(42)
(45)
DepreciationatDecember31,2013
3,070
12,422
15,494
NetvaluesatDecember31,2013
7,457
6,933
14,390
