costs are capitalised and generally depreciated using
the straight-line method over fi ve years or, if more appropriate,
using the number of production or similar units expected to be
obtained from the tools (sum-of-the-units method). Especially for assessment of (i) the time value of money and (ii) the risk specifi c
to the asset for which the future cash fl ow estimates have not
been adjusted.
An asset’s fair value less costs to sell refl ects the price the Group
would obtain at its end of the reporting period from the asset’s
disposal in an orderly transaction between market participants
after deducting the costs of disposal. If there is no binding sales
agreement or active market for the asset, its fair value is assessed
by the use of appropriate valuation models dependent on the
nature of the asset, such as by the use of discounted cash fl ow
models. These calculations are corroborated by available fair
value indicators such as quoted market prices or sector-specifi c
valuation multiples.
Impairment losses of assets used in continuing operations are
recognised in the Consolidated Income Statement in those
expense categories consistent with the function of the impaired
asset.
Impairment losses recognised for goodwill are not reversed in
future periods. For any other non-fi nancial assets an assessment
is made at each end of the reporting period as to whether there
is any indication that previously recognised impairment losses
may no longer exist or may have decreased. If such indication
exists, the Group estimates the asset’s or cash-generating unit’s
recoverable amount. A previously recognised impairment loss
is reversed only if there has been a change in the assumptions
used to determine the asset’s recoverable amount since the
last impairment loss was recognised. The reversal is limited
so that the carrying amount of the asset does not exceed its
recoverable amount, nor exceed the carrying amount that would
have been determined, net of depreciation, had no impairment
loss been recognised for the asset in prior years. Such a reversal
is recognised in the Consolidated Income Statement.
costs are capitalised and generally depreciated usingthe straight-line method over fi ve years or, if more appropriate,using the number of production or similar units expected to beobtained from the tools (sum-of-the-units method). Especially for assessment of (i) the time value of money and (ii) the risk specifi cto the asset for which the future cash fl ow estimates have notbeen adjusted.An asset’s fair value less costs to sell refl ects the price the Groupwould obtain at its end of the reporting period from the asset’sdisposal in an orderly transaction between market participantsafter deducting the costs of disposal. If there is no binding salesagreement or active market for the asset, its fair value is assessedby the use of appropriate valuation models dependent on thenature of the asset, such as by the use of discounted cash fl owmodels. These calculations are corroborated by available fairvalue indicators such as quoted market prices or sector-specifi cvaluation multiples.Impairment losses of assets used in continuing operations arerecognised in the Consolidated Income Statement in thoseexpense categories consistent with the function of the impairedasset.Impairment losses recognised for goodwill are not reversed infuture periods. For any other non-fi nancial assets an assessmentis made at each end of the reporting period as to whether thereis any indication that previously recognised impairment lossesmay no longer exist or may have decreased. If such indicationexists, the Group estimates the asset’s or cash-generating unit’srecoverable amount. A previously recognised impairment lossis reversed only if there has been a change in the assumptionsused to determine the asset’s recoverable amount since thelast impairment loss was recognised. The reversal is limitedso that the carrying amount of the asset does not exceed itsrecoverable amount, nor exceed the carrying amount that wouldhave been determined, net of depreciation, had no impairmentloss been recognised for the asset in prior years. Such a reversalis recognised in the Consolidated Income Statement.
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