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IFRS Disclosure Guide

30. Notes - Intangible assets

Disclosure of intangible assets


Disclosure of detailed information about intangible assets
 
Classes of intangible assets other than goodwillnoneMethods of generationnoneCarrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone
Brand namesnetIntangible exploration and evaluation assetsnetMastheads and publishing titlesnetComputer softwarenetLicences and franchisesnetCopyrights, patents and other industrial property rights, service and operating rightsnetRecipes, formulae, models, designs and prototypesnetCustomer-related intangible assetsnetValue of business acquirednetCapitalised development expenditurenetIntangible assets under developmentnetTechnology-based intangible assetsnetOther intangible assetsnetTotal for Intangible assets other than goodwill{"BrandNamesMember":"1","IntangibleExplorationAndEvaluationAssetsMember":"1","MastheadsAndPublishingTitlesMember":"1","ComputerSoftwareMember":"1","LicencesAndFranchisesMember":"1","CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember":"1","RecipesFormulaeModelsDesignsAndPrototypesMember":"1","CustomerrelatedIntangibleAssetsMember":1,"ValueOfBusinessAcquiredMember":1,"CapitalisedDevelopmentExpenditureMember":1,"IntangibleAssetsUnderDevelopmentMember":"1","TechnologybasedIntangibleAssetsMember":1,"OtherIntangibleAssetsMember":"1"}net["LicencesAndFranchisesMember","CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember"]Internally generatednoneNot internally generatednoneGross carrying amountnoneAccumulated depreciation, amortisation and impairmentnone
Licencesfiction_totalsFranchisesfiction_totalsTotal for Licences and franchises{"LicencesMember":1,"FranchisesMember":1}fiction_totals["LicencesMember"]Airport landing rightsfiction_totalsMining rightsfiction_totalsBroadcasting rightsfiction_totalsService concession rightsfiction_totalsTotal for Copyrights, patents and other industrial property rights, service and operating rights{"AirportLandingRightsMember":1,"MiningRightsMember":1,"BroadcastingRightsMember":1,"ServiceConcessionRightsMember":1}fiction_totals[]Accumulated depreciation and amortisationnoneAccumulated impairmentnone
GSM licencesfiction_totalsUMTS licencesfiction_totalsLTE licencesfiction_totalsGaming licencesfiction_totalsTotal for Licences{"GSMLicencesMember":1,"UMTSLicencesMember":1,"LTELicencesMember":1,"GamingLicencesMember":1}fiction_totals[]
For the year 2017: 
Reconciliation of changes in intangible assets other than goodwill 
Changes in intangible assets other than goodwill 
Additions other than through business combinations, intangible assets other than goodwill    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Acquisitions through business combinations, intangible assets other than goodwill    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Increase (decrease) through net exchange differences, intangible assets other than goodwill    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Amortisation, intangible assets other than goodwill    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Impairment loss recognised in profit or loss, intangible assets other than goodwill    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Revaluation increase (decrease), intangible assets other than goodwill    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Increase (decrease) through transfers and other changes, intangible assets other than goodwill 
Increase (decrease) through transfers, intangible assets other than goodwill    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Increase (decrease) through other changes, intangible assets other than goodwill    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Total increase (decrease) through transfers and other changes, intangible assets other than goodwill{"IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill":"1","IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill":"1"}real[]                             
Disposals and retirements, intangible assets other than goodwill 
Disposals, intangible assets other than goodwill    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Retirements, intangible assets other than goodwill    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Disposals and retirements, intangible assets other than goodwill{"DisposalsIntangibleAssetsOtherThanGoodwill":"1","RetirementsIntangibleAssetsOtherThanGoodwill":"1"}real[]                             
Decrease through classified as held for sale, intangible assets other than goodwill    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Decrease through loss of control of subsidiary, intangible assets other than goodwill    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Total increase (decrease) in intangible assets other than goodwill{"AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill":"1","AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill":"1","IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill":"1","AmortisationIntangibleAssetsOtherThanGoodwill":"-1","ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill":"-1","ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill":"1","RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill":"1","ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill":"-1","ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill":"1","IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill":"1","DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill":"-1","DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill":"-1","DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill":"-1"}real["IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill","DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill"]                             
At 31.12.2017: 
Intangible assets other than goodwill    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Revaluation of intangible assets 
Intangible assets other than goodwill, revalued assets    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Intangible assets other than goodwill, revalued assets, at cost    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      
Intangible assets other than goodwill, revaluation surplus    LicencesMember_1t      LicencesAndFranchisesMember_1t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_1t        IntangibleAssetsOtherThanGoodwillMember_1t      

Classes of intangible assets other than goodwill & Methods of generation & Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount:
  • Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included
  • Amortisation method, intangible assets other than goodwill
  • Useful lives or amortisation rates, intangible assets other than goodwill
  • Effective dates of revaluation, intangible assets other than goodwill


Disclosure of intangible assets with indefinite useful life
 
Intangible assets with indefinite useful lifenone
At 31.12.2017: 
Intangible assets with indefinite useful life 

Intangible assets with indefinite useful life:
  • Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life


Disclosure of intangible assets material to entity
 
Intangible assets material to entitynone
At 31.12.2017: 
Intangible assets material to entity 
Remaining amortisation period of intangible assets material to entityX.X

Intangible assets material to entity:
  • Description of intangible assets material to entity

 Year 201731.12.2017
Intangible assets acquired by way of government grant, fair value initially recognised  
Intangible assets acquired by way of government grant  
Intangible assets whose title is restricted  
Intangible assets pledged as security for liabilities  
Contractual commitments for acquisition of intangible assets  
Research and development expense  
Explanation of assets acquired by way of government grant and initially recognised at fair value
Description of fully amortised intangible assets
Description of significant intangible assets controlled by entity but not recognised
Explanation of restrictions on distribution of revaluation surplus for intangible assets

Disclosure of reconciliation of changes in intangible assets and goodwill
 
Classes of intangible assets and goodwillnoneMethods of generationnoneCarrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone
Intangible assets other than goodwillnetGoodwillnetTotal for Intangible assets and goodwill{"IntangibleAssetsOtherThanGoodwillMember":"1","GoodwillMember":"1"}net["IntangibleAssetsOtherThanGoodwillMember"]Internally generatednoneNot internally generatednoneGross carrying amountnoneAccumulated depreciation, amortisation and impairmentnone
Brand namesnetIntangible exploration and evaluation assetsnetMastheads and publishing titlesnetComputer softwarenetLicences and franchisesnetCopyrights, patents and other industrial property rights, service and operating rightsnetRecipes, formulae, models, designs and prototypesnetCustomer-related intangible assetsnetValue of business acquirednetCapitalised development expenditurenetIntangible assets under developmentnetTechnology-based intangible assetsnetOther intangible assetsnetTotal for Intangible assets other than goodwill{"BrandNamesMember":"1","IntangibleExplorationAndEvaluationAssetsMember":"1","MastheadsAndPublishingTitlesMember":"1","ComputerSoftwareMember":"1","LicencesAndFranchisesMember":"1","CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember":"1","RecipesFormulaeModelsDesignsAndPrototypesMember":"1","CustomerrelatedIntangibleAssetsMember":1,"ValueOfBusinessAcquiredMember":1,"CapitalisedDevelopmentExpenditureMember":1,"IntangibleAssetsUnderDevelopmentMember":"1","TechnologybasedIntangibleAssetsMember":1,"OtherIntangibleAssetsMember":"1"}net["LicencesAndFranchisesMember","CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember"]Accumulated depreciation and amortisationnoneAccumulated impairmentnone
Licencesfiction_totalsFranchisesfiction_totalsTotal for Licences and franchises{"LicencesMember":1,"FranchisesMember":1}fiction_totals["LicencesMember"]Airport landing rightsfiction_totalsMining rightsfiction_totalsBroadcasting rightsfiction_totalsService concession rightsfiction_totalsTotal for Copyrights, patents and other industrial property rights, service and operating rights{"AirportLandingRightsMember":1,"MiningRightsMember":1,"BroadcastingRightsMember":1,"ServiceConcessionRightsMember":1}fiction_totals[]
GSM licencesfiction_totalsUMTS licencesfiction_totalsLTE licencesfiction_totalsGaming licencesfiction_totalsTotal for Licences{"GSMLicencesMember":1,"UMTSLicencesMember":1,"LTELicencesMember":1,"GamingLicencesMember":1}fiction_totals[]
For the year 2017: 
Reconciliation of changes in intangible assets and goodwill 
Changes in intangible assets and goodwill 
Additions other than through business combinations, intangible assets other than goodwill    LicencesMember_2t      LicencesAndFranchisesMember_2t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_2t        IntangibleAssetsOtherThanGoodwillMember_2t  IntangibleAssetsAndGoodwillMember_1t      
Acquisitions through business combinations, intangible assets and goodwill    LicencesMember_2t      LicencesAndFranchisesMember_2t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_2t        IntangibleAssetsOtherThanGoodwillMember_2t  IntangibleAssetsAndGoodwillMember_1t      
Increase (decrease) through net exchange differences, intangible assets and goodwill    LicencesMember_2t      LicencesAndFranchisesMember_2t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_2t        IntangibleAssetsOtherThanGoodwillMember_2t  IntangibleAssetsAndGoodwillMember_1t      
Amortisation, intangible assets other than goodwill    LicencesMember_2t      LicencesAndFranchisesMember_2t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_2t        IntangibleAssetsOtherThanGoodwillMember_2t  IntangibleAssetsAndGoodwillMember_1t      
Impairment loss recognised in profit or loss, intangible assets and goodwill    LicencesMember_2t      LicencesAndFranchisesMember_2t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_2t        IntangibleAssetsOtherThanGoodwillMember_2t  IntangibleAssetsAndGoodwillMember_1t      
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill    LicencesMember_2t      LicencesAndFranchisesMember_2t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_2t        IntangibleAssetsOtherThanGoodwillMember_2t  IntangibleAssetsAndGoodwillMember_1t      
Revaluation increase (decrease), intangible assets other than goodwill    LicencesMember_2t      LicencesAndFranchisesMember_2t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_2t        IntangibleAssetsOtherThanGoodwillMember_2t  IntangibleAssetsAndGoodwillMember_1t      
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill    LicencesMember_2t      LicencesAndFranchisesMember_2t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_2t        IntangibleAssetsOtherThanGoodwillMember_2t  IntangibleAssetsAndGoodwillMember_1t      
Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill    LicencesMember_2t      LicencesAndFranchisesMember_2t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_2t        IntangibleAssetsOtherThanGoodwillMember_2t  IntangibleAssetsAndGoodwillMember_1t      
Increase (decrease) through transfers and other changes, intangible assets and goodwill 
Increase (decrease) through transfers, intangible assets and goodwill    LicencesMember_2t      LicencesAndFranchisesMember_2t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_2t        IntangibleAssetsOtherThanGoodwillMember_2t  IntangibleAssetsAndGoodwillMember_1t      
Increase (decrease) through other changes, intangible assets and goodwill    LicencesMember_2t      LicencesAndFranchisesMember_2t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_2t        IntangibleAssetsOtherThanGoodwillMember_2t  IntangibleAssetsAndGoodwillMember_1t      
Total increase (decrease) through transfers and other changes, intangible assets and goodwill{"IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill":"1","IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill":"1"}real[]                               
Disposals and retirements, intangible assets and goodwill 
Disposals, intangible assets and goodwill    LicencesMember_2t      LicencesAndFranchisesMember_2t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_2t        IntangibleAssetsOtherThanGoodwillMember_2t  IntangibleAssetsAndGoodwillMember_1t      
Retirements, intangible assets and goodwill    LicencesMember_2t      LicencesAndFranchisesMember_2t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_2t        IntangibleAssetsOtherThanGoodwillMember_2t  IntangibleAssetsAndGoodwillMember_1t      
Disposals and retirements, intangible assets and goodwill{"DisposalsIntangibleAssetsAndGoodwill":"1","RetirementsIntangibleAssetsAndGoodwill":"1"}real[]                               
Decrease through classified as held for sale, intangible assets and goodwill    LicencesMember_2t      LicencesAndFranchisesMember_2t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_2t        IntangibleAssetsOtherThanGoodwillMember_2t  IntangibleAssetsAndGoodwillMember_1t      
Decrease through loss of control of subsidiary, intangible assets and goodwill    LicencesMember_2t      LicencesAndFranchisesMember_2t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_2t        IntangibleAssetsOtherThanGoodwillMember_2t  IntangibleAssetsAndGoodwillMember_1t      
Subsequent recognition of deferred tax assets, goodwill    LicencesMember_2t      LicencesAndFranchisesMember_2t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_2t        IntangibleAssetsOtherThanGoodwillMember_2t  IntangibleAssetsAndGoodwillMember_1t      
Total increase (decrease) in intangible assets and goodwill{"AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill":"1","AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill":"1","IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill":"1","AmortisationIntangibleAssetsOtherThanGoodwill":"-1","ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill":"-1","ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill":"1","RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill":"1","ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill":"-1","ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill":"1","IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill":"1","DisposalsAndRetirementsIntangibleAssetsAndGoodwill":"-1","DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill":"-1","DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill":"-1","SubsequentRecognitionOfDeferredTaxAssetsGoodwill":"-1"}real["IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill","DisposalsAndRetirementsIntangibleAssetsAndGoodwill"]                               
At 31.12.2017: 
Intangible assets and goodwill    LicencesMember_2t      LicencesAndFranchisesMember_2t     CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember_2t        IntangibleAssetsOtherThanGoodwillMember_2t  IntangibleAssetsAndGoodwillMember_1t      
Identification of unadjusted comparative information
Statement that unadjusted comparative information has been prepared on different basis
Explanation of basis of preparation of unadjusted comparative information

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