GFKL Financial Services AG - Services in Finance & IT: Statement of Changes in Non-Current Assets

Statement of Changes in Non-Current Assets in the Period from January 1, 2007 to December 31, 2007

	Costs							Accumulated amortization/depreciation						Net book values
in €k	Jan. 1, 2007	Additions due to business combinations	Additions	Changes in value due to the equity method	Reclassifications	Disposals	Dec. 31, 2007	Jan. 1, 2007	Currency translation	Additions due to business combinations	Additions	Disposals	Dec. 31, 2007	Dec. 31, 2007	Dec. 31, 2006

Non-current assets
Property, plant and equipment
Other equipment, furniture and fixtures
Cars/trucks	295	31	596	0	0	190	732	253	1	31	202	164	322	410	42
Furniture and fixtures	34,696	1,966	3,710	0	0	4,526	35,845	27,094	22	1,297	3,344	3,658	28,100	7,746	7,602
Operating lease assets	231,011	1,913	99,104	0	0	69,613	262,416	71,983	407	650	36,295	37,712	71,624	190,792	159,028
Land and buildings	69	0	892	0	0	69	892	7	0	0	0	7	0	892	62
	266,071	3,910	104,302	0	0	74,398	299,886	99,338	430	1,978	39,840	41,541	100,046	199,840	166,733
Intangible assets
Software
Purchased software	20,944	4,669	1,022	0	355	179	26,811	14,995	6	341	3,720	179	18,883	7,928	5,949
Internally generated software	3,937	0	0	0	0	0	3,937	3,937	0	0	0	0	3,937	0	0
Customer relationships	0	3,525	0	0	0	0	3,525	0	0	0	361	0	361	3,164	0
Prepayments on intangible assets	561	0	4,099	0	-355	298	4,007	298	0	0	0	298	0	4,007	263
	25,442	8,194	5,121	0	0	476	38,280	19,230	6	341	4,081	476	23,181	15,099	6,212
Financial assets
Investments in associates	472	132	1,972	-72	0	461	2,044	212	0	56	0	212	56	1,987	260
Advance payment on shares of related companies	188	0	0	0	0	188	0	0	0	0	0	0	0	0	188
Held-to-maturity investments	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Investments in joint ventures	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
	660	132	1,972	-72	0	649	2,044	212	0	56	0	212	56	1,987	448
Goodwill	80,660	0	29,092	0	0	1,878	107,875	11,765	0	0	630	0	12,395	95,480	68,895

	372,833	12,237	140,487	-72	0	77,401	448,084	130,545	436	2,376	44,551	42,230	135,678	312,406	242,288

	Costs
in €k	Jan. 1, 2007	Additions due to business combinations	Additions	Changes in value due to the equity method	Reclassifications	Disposals

Non-current assets
Property, plant and equipment
Other equipment, furniture and fixtures
Cars/trucks	295	31	596	0	0	190
Furniture and fixtures	34,696	1,966	3,710	0	0	4,526
Operating lease assets	231,011	1,913	99,104	0	0	69,613
Land and buildings	69	0	892	0	0	69
	266,071	3,910	104,302	0	0	74,398
Intangible assets
Software
Purchased software	20,944	4,669	1,022	0	355	179
Internally generated software	3,937	0	0	0	0	0
Customer relationships	0	3,525	0	0	0	0
Prepayments on intangible assets	561	0	4,099	0	-355	298
	25,442	8,194	5,121	0	0	476
Financial assets
Investments in associates	472	132	1,972	-72	0	461
Advance payment on shares of related companies	188	0	0	0	0	188
Held-to-maturity investments	0	0	0	0	0	0
Investments in joint ventures	0	0	0	0	0	0
	660	132	1,972	-72	0	649
Goodwill	80,660	0	29,092	0	0	1,878

	372,833	12,237	140,487	-72	0	77,401

	Costs	Accumulated amortization/depreciation
in €k	Dec. 31, 2007	Jan. 1, 2007	Currency translation	Additions due to business combinations	Additions	Disposals

Non-current assets
Property, plant and equipment
Other equipment, furniture and fixtures
Cars/trucks	732	253	1	31	202	164
Furniture and fixtures	35,845	27,094	22	1,297	3,344	3,658
Operating lease assets	262,416	71,983	407	650	36,295	37,712
Land and buildings	892	7	0	0	0	7
	299,886	99,338	430	1,978	39,840	41,541
Intangible assets
Software
Purchased software	26,811	14,995	6	341	3,720	179
Internally generated software	3,937	3,937	0	0	0	0
Customer relationships	3,525	0	0	0	361	0
Prepayments on intangible assets	4,007	298	0	0	0	298
	38,280	19,230	6	341	4,081	476
Financial assets
Investments in associates	2,044	212	0	56	0	212
Advance payment on shares of related companies	0	0	0	0	0	0
Held-to-maturity investments	0	0	0	0	0	0
Investments in joint ventures	0	0	0	0	0	0
	2,044	212	0	56	0	212
Goodwill	107,875	11,765	0	0	630	0

	448,084	130,545	436	2,376	44,551	42,230

	Accumulated amortization/depreciation	Net book values
in €k	Dec. 31, 2007	Dec. 31, 2007	Dec. 31, 2006

Non-current assets
Property, plant and equipment
Other equipment, furniture and fixtures
Cars/trucks	322	410	42
Furniture and fixtures	28,100	7,746	7,602
Operating lease assets	71,624	190,792	159,028
Land and buildings	0	892	62
	100,046	199,840	166,733
Intangible assets
Software
Purchased software	18,883	7,928	5,949
Internally generated software	3,937	0	0
Customer relationships	361	3,164	0
Prepayments on intangible assets	0	4,007	263
	23,181	15,099	6,212
Financial assets
Investments in associates	56	1,987	260
Advance payment on shares of related companies	0	0	188
Held-to-maturity investments	0	0	0
Investments in joint ventures	0	0	0
	56	1,987	448
Goodwill	12,395	95,480	68,895

	135,678	312,406	242,288

Statement of Changes in Non-Current Assets in the Period from January 1, 2006 to December 31, 2006

	Costs								Accumulated amortization/depreciation							Net book values
in €k	Jan. 1, 2006	Additions due to business combinations	Additions	Changes in value due to the equity method	Reclassifications	Disposals due to business sales	Disposals	Dec. 31, 2006	Jan. 1, 2006	Currency translation	Additions due to business combinations	Additions	Disposals due to business sales	Disposals	Dec. 31, 2006	Dec. 31, 2006	Dec. 31, 2005

Non-current assets
Property, plant and equipment
Other equipment, furniture and fixtures
Cars/trucks	15	439	7	0	0	0	166	295	5	0	383	24	0	159	253	42	10
Furniture and fixtures	9,106	34,593	4,330	0	0	1,903	11,431	34,696	6,635	-5	24,233	3,238	1,784	5,223	27,094	7,602	2,471
Operating lease assets	129	221,934	44,547	0	0	0	35,599	231,011	10	-43	67,726	22,317	0	18,027	71,983	159,028	120
Land and buildings	0	855	58	0	0	844	0	69	0	0	332	4	329	0	7	62	0
	9,251	257,821	48,943	0	0	2,747	47,196	266,071	6,650	-48	92,674	25,584	2,114	23,409	99,338	166,733	2,601
Intangible assets
Software
Purchased software	13,738	4,161	2,789	0	1,063	595	213	20,944	9,657	-1	3,551	2,661	579	293	14,995	5,949	4,081
Internally generated software	3,937	0	0	0	0	0	0	3,937	3,937	0	0	0	0	0	3,937	0	0
Prepayments on intangible assets	719	43	905	0	-1,063	0	42	561	0	0	0	298	0	0	298	263	719
	18,394	4,204	3,694	0	0	595	255	25,442	13,594	-1	3,551	2,959	579	293	19,230	6,212	4,799
Financial assets
Investments in associates	95	346	48	32	0	0	49	472	34	0	180	0	0	1	212	260	61
Advance payment on shares of related companies	344	0	188	0	-344	0	0	188	0	0	0	0	0	0	0	188	344
Held-to-maturity investments	0	35	0	0	0	35	0	0	0	0	0	6	6	0	0	0	0
Investments in joint ventures	0	0	113	-20	0	0	93	0	0	0	0	0	0	0	0	0	0
	439	381	349	12	-344	35	142	660	34	0	180	6	6	1	212	448	405
Goodwill	36,953	4,121	39,586	0	0	0	0	80,660	10,565	0	0	1,200	0	0	11,765	68,895	26,388

	65,036	266,527	92,572	12	-344	3,377	47,593	372,833	30,843	-49	96,405	29,748	2,698	23,704	130,545	242,288	34,193

	Costs
in €k	Jan. 1, 2006	Additions due to business combinations	Additions	Changes in value due to the equity method	Reclassifications	Disposals due to business sales	Disposals

Non-current assets
Property, plant and equipment
Other equipment, furniture and fixtures
Cars/trucks	15	439	7	0	0	0	166
Furniture and fixtures	9,106	34,593	4,330	0	0	1,903	11,431
Operating lease assets	129	221,934	44,547	0	0	0	35,599
Land and buildings	0	855	58	0	0	844	0
	9,251	257,821	48,943	0	0	2,747	47,196
Intangible assets
Software
Purchased software	13,738	4,161	2,789	0	1,063	595	213
Internally generated software	3,937	0	0	0	0	0	0
Prepayments on intangible assets	719	43	905	0	-1,063	0	42
	18,394	4,204	3,694	0	0	595	255
Financial assets
Investments in associates	95	346	48	32	0	0	49
Advance payment on shares of related companies	344	0	188	0	-344	0	0
Held-to-maturity investments	0	35	0	0	0	35	0
Investments in joint ventures	0	0	113	-20	0	0	93
	439	381	349	12	-344	35	142
Goodwill	36,953	4,121	39,586	0	0	0	0

	65,036	266,527	92,572	12	-344	3,377	47,593

	Costs	Accumulated amortization/depreciation
in €k	Dec. 31, 2006	Jan. 1, 2006	Currency translation	Additions due to business combinations	Additions	Disposals due to business sales	Disposals

Non-current assets
Property, plant and equipment
Other equipment, furniture and fixtures
Cars/trucks	295	5	0	383	24	0	159
Furniture and fixtures	34,696	6,635	-5	24,233	3,238	1,784	5,223
Operating lease assets	231,011	10	-43	67,726	22,317	0	18,027
Land and buildings	69	0	0	332	4	329	0
	266,071	6,650	-48	92,674	25,584	2,114	23,409
Intangible assets
Software
Purchased software	20,944	9,657	-1	3,551	2,661	579	293
Internally generated software	3,937	3,937	0	0	0	0	0
Prepayments on intangible assets	561	0	0	0	298	0	0
	25,442	13,594	-1	3,551	2,959	579	293
Financial assets
Investments in associates	472	34	0	180	0	0	1
Advance payment on shares of related companies	188	0	0	0	0	0	0
Held-to-maturity investments	0	0	0	0	6	6	0
Investments in joint ventures	0	0	0	0	0	0	0
	660	34	0	180	6	6	1
Goodwill	80,660	10,565	0	0	1,200	0	0

	372,833	30,843	-49	96,405	29,748	2,698	23,704

	Accumulated amortization/depreciation	Net book values
in €k	Dec. 31, 2006	Dec. 31, 2006	Dec. 31, 2005

Non-current assets
Property, plant and equipment
Other equipment, furniture and fixtures
Cars/trucks	253	42	10
Furniture and fixtures	27,094	7,602	2,471
Operating lease assets	71,983	159,028	120
Land and buildings	7	62	0
	99,338	166,733	2,601
Intangible assets
Software
Purchased software	14,995	5,949	4,081
Internally generated software	3,937	0	0
Prepayments on intangible assets	298	263	719
	19,230	6,212	4,799
Financial assets
Investments in associates	212	260	61
Advance payment on shares of related companies	0	188	344
Held-to-maturity investments	0	0	0
Investments in joint ventures	0	0	0
	212	448	405
Goodwill	11,765	68,895	26,388

	130,545	242,288	34,193