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Software AG interim report 2 2013

32 Software AG | Interim Report 2/2013 The following table shows the provisional allocation of the cost of the business combination to the net assets acquired for acquired companies in the first half-year. The full amount of goodwill resulting from the preliminary purchase price allocation was assigned to the Business Process Excellence segment. The recognition of goodwill resulted mainly from the fact that synergies and staff are not separable intangible assets within the meaning of IAS 38. The goodwill arising from the aforementioned acquisitions is not tax deductible. The companies acquired in the first half of the year have contributed €1.6 million to Software AG’s Group revenue and €− 0.3 million to its operating income since the respective date of acquisition.   In addition to the described consideration paid, considerations not yet paid from previous acquisitions in the amount of €2,100 thousand were paid in the first half-year. in € thousands Carrying amount prior to acquisition Remeasurement to fair value Opening balance Cash and cash equivalents 4,824 0 4,824 Intangible assets 119 29,320 29,439 Goodwill 0 41,440 41,440 Other assets 3,272 0 3,272 Total assets 8,215 70,760 78,975 Liabilities and provisions 1,384 0 1,385 Deferred tax liabilities 0 10,554 10,554 Deferred income 4,108 − 2,167 1,941 Total equity and liabilities 5,492 8,387 13,880 Acquired assets and assumed liabilities, net 2,723 62,373 65,095 Payments to shareholders 58,768 Payments to the company 500 Consideration not yet paid 5,827 Acquisition cost, gross 65,095 Cash and cash equivalents acquired 4,824 Net cost of the business combination 60,271