Compagnies des Alpes // 2019 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

At 30/09/2019

At 30/09/2018 Acquisitions Disposals Increases Reversals

Other changes

(in thousands of euros) Gross amount Use rights

89,809 35,407

0

0

0

0

89,809 40,378

Rights

4,295

-259

0 934

Business intangibles Trademarks and brands

9,403

0 0 0 0

0 0 0 0

0 0

70

9,473

29,288

0

29,288 2,637 6,290 15,212 19,469

Contracts and customer relations

0

0 2,637

Highway interchange concession Parc Astérix

6,290 15,076 15,746

0

0

Cinematographic fi lms and works

381

-211

0 -34

Other intangible assets

1,369 1,844

-20

251 2,124

Intangible assets in progress SUBTOTAL: GROSS AMOUNT Depreciation and impairment Dep/amort. Use rights

1,840

0

0 -663

3,021

202,859

7,889 -490

251 5,068 215,577

-76,160 -28,402

-2,025 -4,461

0

0 362

-77,823

Dep/amort. Software

250

0 114 -32,499

Dep/amort. Business intangibles

-7,644

-137 -461

0 0

0 -70

-7,851

Dep/amort. Contracts and customer relations Dep/amort. Highway interchange concession Parc Astérix Dep/amort. Cinematographic fi lms and works

0

0

0

-461

-1,894

-64

0

0 0

0 0

-1,958 -13,158 -13,072

-11,496 -10,579

-1,863 -1,861

201

Dep/amort. Other intangible assets SUBTOTAL: DEPRECIATION AND AMORTISATION AND IMPAIRMENT

19

-171 -480

-136,175

-10,872

470 470

-171 -74 -146,822

NET AMOUNT

66,685

7,889 -490 -10,872

80 4,994

68,755

The investments for the year mostly represent the purchase and development of new software at Group level amounting to €4.3 million.

The column “Changes in scope” takes into account the acquisition of the Austrian park Familypark at 31 March 2019 and the allocation of the fi rst-time consolidation di ff erence of the Travelfactory sub-group. The principles that apply to the amortisation of intangible assets are detailed in Note 1.12.

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Compagnie des Alpes I 2019 Universal registration document

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