The goodwill ‘Acquired through acquisition’ amounting to EUR 84 million relates to the acquisitions Friesland Huishan
Dairy, Fabrelac and the activities of Anika Group (2014: EUR 5 million goodwill related to the acquisition of the dairyrelated
activities of Olam Ivoire Sarl). The other changes in ‘Acquired through acquisition’ concerns the acquired
intangible assets of Friesland Huishan Dairy, Anika Group and Fabrelac (2014: in total EUR 16 million acquired intangible
assets of Olam Ivoire Sarl, DEK Srl and Orange Srl), see Note 2.
In 2010 FrieslandCampina started a worldwide ICT-standardisation programme. During 2015 an amount of EUR
39 million (2014: EUR 45 million) was capitalised for this programme. The portion of this amount related to assets
under construction at the end of 2015 is recognised in the category ‘Intangible assets under construction’. In 2015 the
amortisation on the ICT standardisation programme amounted to EUR 14 million and, in addition, an impairment of EUR
7 million was recognised due to the termination of a sub-project and project inefficiencies.
In 2012 the system went into service in the first group of operating companies and afterwards this implementation
was rolled-out to a number of other operating companies. The roll-out to the remaining operating companies will take
several years and is expected to be completed in 2018.
Amortisation costs of intangible assets were allocated to the items in the income statement on the basis of their nature
and purpose.