Notes to the consolidated balance sheet

1/2 forward

Goodwill

Goodwill as of September 30, 2008 amounted to €443,667 thousand, an increase of €12,071 thousand over December 31, 2007. The increase was a result of changes in currency exchange rates, particularly the strong US dollar, which had a positive impact on goodwill in the amount of €12,151 thousand, and from the purchase of the remaining shares (49 percent) in SPL Idor Business Solutions, Or-Yehuda, Israel with a positive impact of €337 thousand, contrasted by a negative €417 thousand from the final adjustment of the earn-out payment arising on the purchase of Sabratec.

Equity

The change in equity is shown in the following Statement of Changes in Equity as of September 30, 2008.

STATEMENT OF CHANGES IN EQUITY FOR THE NINE MONTHS ENDING SEPTEMBER 30, 2008
(January 1 to September 30, 2008 and January 1 to September 30, 2007)
IFRS, unaudited

in € thousands Shares


Number Share
capital
Capital
reserve
Retained
earnings
Net income
attributable
to shareholders
Equity as of January 1, 2008 28,539,455 85,618 31,933 387,907
New shares issued 89,180 268 1,327

Stock options

1,076

Purchase of minority interest
in fully consolidated companies





Net income for the year



80,649
Dividend payment -28,539
Currency translation differences




Net gain from fair value
measurement of financial instruments not
recognized in income





Net gain from fair value
measurement of net investments in foreign
operations not recognized
in income





Equity as of September 30, 2008 28,628,635 85,886 34,336 359,368 80,649

in € thousands



Currency
translation
adjustments
Other
reserves
Minority
interest
Total
Equity as of January 1, 2008 – 80,008 36,343 669 462,462
New shares issued


1,595
Stock options


1,076
Purchase of minority interest in fully
consolidated companies


-669 -669
Net income for the year


80,649
Dividend payment -28,539
Currency translation differences 13,193

13,193
Net gain from fair value measurement
of financial instruments not
recognized in income

-6,056
-6,056
Net gain from fair value measurement
of net investments in foreign
operations not recognized in income

956
956
Equity as of September 30, 2008 -66,815 31,243 0 524,667