Compagnie des Alpes // 2020 Universal Registration Document
5 FINANCIAL INFORMATION
Consolidated financial statements
6.2 INTANGIBLE ASSETS Intangible assets break down as follows:
Changes in the scope of consolidation
Assets held for sale
At 30/09/2020
At 30/09/2019 Acquisitions Disposals Increases Reversals
Other changes
(in thousands of euros) Gross amount Use rights
89,809 40,378
-
-
- -7,479
-
82,330 45,737
Software
6,048 -2,500
- -795 2,606
Business intangibles Trademarks and brands
9,473
- - -
- - -
- -110
-
9,363
29,288
865
- 12,945
43,098
Contracts and customer relations Highway interchange concession Parc Astérix Cinematographic films and works Intangible assets in progress SUBTOTAL: GROSS AMOUNT Depreciation and impairment Amort. and dep. Use rights Amort. and dep. Business intangibles Amort. and dep. Contracts and customer relations Amort. and dep. Highway interchange concession Parc Astérix Amort. and dep. Cinematographic films and works Amort. and dep. Other intangible assets SUBTOTAL: DEPRECIATION AND AMORTISATION AND IMPAIRMENT Other intangible assets Dep/amort. Software
2,637
-
-
-
2,637
6,290 15,212 19,469
-
-
- - - -
- -
-
6,290 11,170 20,605
464 -4,834 1,529 -628
328
-90 324
3,021
2,465
-
- -2,745
2,741
215,577 10,506 -7,962
865 -8,474 13,458 223,970
-77,823 -32,499
-3,626
-
- 7,479
- 1 -
-73,970 -34,401
-5,150 2,499
- -
749
-7,851
-137
-
9
-7,979
-461
-1,121
-
-
-
-
-1,582
-1,958
-64
-
-
-
-
-2,022
-13,158 -13.072
-1,786 4,834 -3,140 628
- -
- 1
-
-10,110 -15,579
4
-146,822
-15,024 7,961
- 8,238
4 -145,643
NET AMOUNT
68,755 10,506 -7,962 -15,024 7,961
865 -236 13,463
78,328
Investments for the year consist mainly of operating rights (€2.5 million) and software (€6 million). The “Other changes” column includes the Familypark brand for an amount of €12.9 million, assessed as part of the acquisition price allocation work, based on a royalty rate of 4.2% and a discount rate of 8.5%.
The principles that apply to the amortisation of intangible assets are detailed in Note 1.12.
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Compagnie des Alpes I 2020 Universal registration document
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