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Software AG GB 2013. englisch

NotestotheConsolidatedFinancialStatements Intangible assets Intangible assets for which a useful life can be established are measured at cost less any accumulated amortization and impairment losses. The amortization period and method of amortization for key intangible assets are as follows: Intangible assets with an indefinite useful life are measured at cost less any accumulated impairment losses. Intangible assets with an indefinite useful life are tested for impairment at least once per year. Or, as soon as there is any indication that intangible assets might be impaired, an impairment test is carried out. Goodwill Goodwill is not amortized. Instead, it is tested for impair- ment at least once per year (as of December 31) and written down to its recoverable amount in case of impairment. Or, as soon as there is any indication that goodwill might be impaired, an impairment test is carried out. Property, plant and equipment Property, plant and equipment are carried at cost less any accumulated depreciation and impairment losses. When items of property, plant and equipment are sold or scrapped, the corresponding cost and any accumulated depreciation are derecognized, and any gains or losses from disposal are recognized in the Consolidated Income Statement. The cost of items of property, plant and equipment consists of the purchase price, including any import duties and non-refundable purchase taxes and any directly attributable costs required to prepare the asset for its intended use. Any subsequent expenditure, such as service or maintenance Amortization period in years Amortization method Acquired software 5-7 straight line Acquired customer base 5-17 straight line Acquired order portfolio – in accordance with order completion d) Financial assets available for sale Financial assets available for sale are non-derivative financial assets, which were not assigned to any of the categories described above and comprise primarily ­investments and debt instruments. Financial assets available for sale are measured at fair value provided fair value can be determined based on available market data. Changes to the fair value are reported net of taxes as other comprehensive income. Changes to the fair value are not recognized until assets are sold or an impairment has been determined. Financial assets avail- able for sale for which no market price is available and a fair value cannot be calculated reliably because of the absence of an active market are measured at cost less impairments. Derivative financial instruments If the derivative financial instruments are financial assets or financial liabilities in accordance with IAS 32, they are ­recognized at fair value. Instruments for which hedge ­accounting is not applied are classified as held for trading. Changes in the fair value of the instruments are recognized directly in profit or loss. If the criteria for hedge accounting in accordance with IAS 39 are met, the derivative financial instrument is designated as a hedging instrument and accounted for pursuant to the hedge accounting provisions of IAS 39. Accordingly, in the case of cash flow hedges, the effective portion of changes in the fair value of derivatives is recog- nized directly in equity. The ineffective portion is recognized directly in profit or loss. Cumulative amounts previously recognized in equity are reclassified to the income state- ment for the fiscal years in which the hedged item affects profit or loss. The Company did not have any derivative financial instru- ments to be accounted for as fair value hedges. If the derivative financial instruments are equity instruments in accordance with IAS 32, they are reported as equity. Accordingly, paid premiums for acquired call options that entitle Software AG to buy back a set number of treasury shares for a set amount are deducted from equity. 145 Corporate Governance Report of the Supervisory Board Group Management Report Consolidated Financial Statements Additional Information Notes General Notes to the Consolidated Income Statement Notes to the Consolidated Balance Sheet Other Disclosures Responsibility Statement Auditors’ Report

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