LISI GROUP - 2018 Financial report

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b) Other intangible assets
(in thousands of euros)
Concessions, patents
and similar rights
Other intangible fixed
assets* TOTAL
Gross values at December 31, 2017 69,493 33,012 102,505
Other changes 1,649 (1) 2,917 4,566
Acquisitions 3,290 3,054 6,344
Disposals (1,462) (2,529) (3,991)
Scope changes (439) (439)
Exchange rate differences 2 308 310
Gross values at December 31, 2018 72,533 36,762 109,295
Depreciation at December 31, 2017 55,923 16,405 72,328
Other changes 1,040 (1) 2,779 3,819
Depreciation allowance 4,326 6,415 10,741
Depreciation reversals (1,499) (2,992) (4,491)
Scope changes (165) (165)
Exchange rate differences 88 88
Depreciation at December 31, 2018 59,625 22,695 82,320
Net values at December 31, 2018 12,908 14,068 26,975
* The Rapid brand was valued when the company was acquired in August 2000 at its fair value of €8.3 million, 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 brand was fully amortized at 12/31/2018.
(1) Tangible fixed assets were reclassified as intangible fixed assets during the period.
The amounts shown under scope changes are due to the entry of LISI AUTOMOTIVE Hi-Vol Inc into the Group scope on September 21, 2018 and the
disposal of LISI AUTOMOTIVE BETEO GmbH on December 31, 2018.
2.5.1.2 - Tangible assets
a) Tangible assets held in full (including evaluation spreads)
(in thousands of euros) Land Buildings
Technical
facilities,
equipment
and tools
Other tangible
assets Current assets TOTAL
Gross values at December 31, 2017 21,103 218,546 1,083,839 108,166 53,412 1,485,073
Other changes 200 13,669 60,245 (5,353) (1) (73,157) (4,396)
Acquisitions 160 2,220 43,290 5,004 81,837 132,511
Disposals (219) (3,201) (27,728) (3,768) (525) (35,441)
Scope changes (11) 0 29,072 (841) 130 28,350
Exchange rate differences 35 1,250 5,645 207 362 7,500
Gross values at December 31, 2018 21,268 232,484 1,194,363 103,415 62,059 1,613,597
Depreciation at December 31, 2017 795 87,883 725,429 68,057 217 882,381
Other changes 0 51 2,035 (3,306) (1) 0 (1,220)
Depreciation allowance 103 11,023 72,371 9,477 0 92,974
Depreciation reversals 0 (1,851) (28,591) (3,643) 0 (34,085)
Scope changes 0 0 12,802 (370) 0 12,432
Exchange rate differences 0 339 3,000 211 0 3,550
Depreciation at December 31, 2018 898 97,445 787,046 70,426 217 956,032
Net values at December 31, 2018 20,370 135,039 407,317 32,989 61,842 657,558
(1) Tangible fixed assets were reclassified as intangible fixed assets during the period.
The amounts shown under scope changes are due to the entry of LISI AUTOMOTIVE Hi-Vol Inc into the Group scope on September 21, 2018 and the
disposal of LISI AUTOMOTIVE BETEO GmbH on December 31, 2018.