AEG 21604 G Bedienungsanleitung PDF herunterladen (Seite 279)

F-38

The balance of goodwill and the intangibles associated with backlog, customer relations and technology relate to

the acquisition of AEG PS by the Company on September 10, 2009.

During the period to September 30, 2010 goodwill on acquisition of AEG PS was reduced by €2.150 million

representing the transfer to the Company of 250,000 Founder shares in settlement of certain transaction-related

expenses. Goodwill was further reduced by €2.414 million following the determination of the tax audit of AEG

Power Solutions GmbH, the Company’s subsidiary in Germany. Under the agreement for the acquisition of AEG

PS, 500,000 shares and €5 million cash were held in escrow pending finalisation of the tax audit. This has now

been concluded and the Company expects an amount of €2.414 million to be returned to it from escrow. This

represents a reduction in the price paid for the acquisition of AEG PS and accordingly goodwill has been re-

duced.

The goodwill and intangibles on acquisition are subject to annual impairment testing. A test was carried out at

June 30, 2010 and no impairment was identified other than the charge for Backlog of €2.605 million shown

above. The impairment test will be repeated in the fourth quarter of 2010 in line with the Group’s normal policy.

12. Deferred tax assets and liabilities

Unrecognized deferred tax assets

Deferred tax assets have not been recognised in respect of the following items, as at September 30, 2010:

In millions of euro

September 30,

2010

December 31,

2009

Tax losses................................................................

...............................

14.268 6.885

Deductible temporary differences................................

..........................

1.594 0.739

Total unrecognised deferred tax................................

.........................

15.862 7.624

The movement in temporary differences during the period was:

In millions of euro

Balance

31 Dec.

2009

Lannion

transferred

back

Recognised

in profit or

loss

Balance

30 Sep 2010

Property, plant and equipment

................................

(4.131) (0.467) 0.188 (4.410)

Intangible assets ................................

...............................

(80.573) (3.593) 7.448 (76.718)

Inventories................................

................................

(0.563) 0.046 (0.052) (0.569)

Employee benefits................................

............................

2.360 0.399 (0.435) 2.324

Provisions................................

................................

0.552 1.244 (0.081) 1.715

Other items................................

................................

1.570 0.034 0.092 1.696

Sub-total................................

................................

(80.785) (2.337) 7.160 (75.962)

Tax loss carry forward ................................

.....................

7.682 2.337 1.574 11.593

Total................................................................

.................

(73.103) - 8.734 (64.369)

An amount of €0.179 millions is recognised directly through equity as currency translation effects.

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