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Software AG GB 2012, englisch

SOFTWARE AG | ANNUAL REPORT 2012 188 Because the criteria for reporting a disposal group held for sale were already met as of December 31, 2012 pursuant to IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations), the lower of the carry- ing amount and the fair value less costs to sell was recognized and presented separately in the Balance Sheet as assets and liabilities held for sale as of December 31, 2012. Because the sale price was higher than the carrying amounts, there were no depreciation and impairment losses in 2012. Earnings of around €2 million are anticipated to result from the transaction in the first quarter of 2013. The assets held for sale and liabilities directly related to assets held for sale are as follows: in €thousands Current assets Cash and cash equivalents 1,876 Other receivables and other assets 1,440 Non-current assets Intangible assets 1,481 Goodwill 1,295 Assets held for sale 6,092 Current liabilities Trade payables 1,431 Deferred income 1,876 Liabilities related to assets held for sale 3,307 All assets and liabilities were assigned to the IDS Scheer Consulting segment.