ANTIN // 2021 Universal Registration Document

FINANCIAL STATEMENTS

Notes to the consolidated financial statements

Notes to the Consolidated Balance Sheet Note 10 Intangible assets

ACCOUNTING PRINCIPLES Reference: IAS 38 – IAS 36 Intangible assets

Intangible assets comprising software are amortised over 3 years. Impairment An impairment loss is recognised if the carrying amount of an asset exceeds its recoverable amount. The recoverable amount is the higher of the value in use and the fair value less cost of disposal. Impairment tests are performed as soon as any indication of impairment losses arise.

Intangible assets include primari ly acquired software licenses, which are capitalised on the basis of the costs incurred to acquire and bring to use the specific software. They are carried at cost less accumulated amortisation and

impairments. Amortisation

Intangible assets with a determinable useful life are amortised from the date that they are available for use. Amortisation is recognised in the Consolidated Income Statement on a straight-line basis over the estimated useful life of intangible assets unless such life is indefinite.

Other intangible assets

Software

Total

(in €k)

COST At 31-Dec-2019

321

15

335

- - - - - -

-

-

Additions Disposal

(15)

(15)

Translation difference

-

-

At 31-Dec-2020

321

-

321

6

-

Additions Disposal

- - -

- -

Translation difference

At 31-Dec-2021 AMORTISATION At 31-Dec-2019

321

-

321

(295)

(295)

- - - - - - - - -

(18)

(18)

Additions Disposal

- -

- -

Translation difference

At 31-Dec-2020

(313)

(313)

(7)

(7)

Additions Disposal

- -

- -

Translation difference

At 31-Dec-2021

(320)

(320)

CARRYING AMOUNT At 31-Dec-2020

7 0

- -

7 0

At 31-Dec-2021

ANTIN INFRASTRUCTURE PARTNERS S.A. - UNIVERSAL REGISTRATION DOCUMENT 2021