Airbus - Financial Statements 2022

2. Notes to the IFRS Consolidated Financial Statements Operational Assets and Liabilities

2.5 Operational Assets and Liabilities

20.

Intangible Assets

Intangible assets comprise (i) goodwill (see “– Note 8: Scope of Consolidation”), (ii) capitalised development costs (see “– Note 4: Significant Accounting Policies”) and (iii) other intangible assets, e.g. internally developed software and acquired intangible assets. Intangible assets with finite useful lives are generally amortised on a straight ‑ line basis over their respective estimated useful lives

(three to ten years) to their estimated residual values. 31 December 2022 and 2021 comprise the following:

31 December 2022

31 December 2021

Amortisation / Impairment Net book value Gross amount

Amortisation / Impairment Net book value

Gross amount

(In € million)

Goodwill

14,205

(1,040)

13,165

14,072

(1,044)

13,028

Capitalised development costs

2,801

(1,319)

1,482

2,534

(1,248)

1,286

Other intangible assets

5,350

(3,229)

2,121

5,043

(2,990)

2,053

Total

22,356

(5,588)

16,768

21,649

(5,282)

16,367

Net Book Value

Balance at 31 December 2022

Balance at 1 January 2022

Changes in consolidation

Exchange differences Additions

Amortisation / Impairment

scope Reclassification Disposals

(In € million)

Goodwill

13,028

10

0

127

0

0

0

13,165

Capitalised development costs

1,286

(12)

319

0

(1)

0

(110)

1,482

Other intangible assets

2,053

89

160

159

5

(7)

(338)

2,121

Total

16,367

87

479

286

4

(7)

(448)

16,768

Balance at 1 January 2021

Changes in consolidation

Balance at 31 December 2021

Exchange differences Additions

Amortisation / Impairment

scope Reclassification Disposals

(In € million)

Goodwill

12,999

28

1

0

0

0

0

13,028

Capitalised development costs

1,258

12

152

0

(14)

(16)

(106)

1,286

Other intangible assets

1,942

113

199

(1)

16

(5)

(211)

2,053

Total

16,199

153

352

(1)

2

(21)

(317)

16,367

Intangible assets increased by €+401 million to €16,768 million (2021: €16,367 million). Intangible assets mainly relate to goodwill of €13,165 million (2021: €13,028 million). The increase in goodwill is primarily due to the acquisitions of VAS Aero Services, LLC and ZF Luftfahrttechnik GmbH (see “– Note 9: Acquisitions and Disposals”).

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