Company Acquisitions

Company Inmedea CSP Sakura Noteworthy Avenir Fimesan Erudis SMI Microcosmos Total
Purchase date 18.12.2008 1.1.2009 1.4.2009 1.3.2009 1.2.2009 1.7.2009 1.10.2009 1.11.2009 1.11.2009 31.12.2009
  EUR '000 EUR '000 EUR '000 EUR '000 EUR '000 EUR '000 EUR '000 EUR '000 EUR '000 EUR '000
1) Assets                    
I. Non-current assets 81 550 34 396 10 8,647 35 148 227 10.047
II. Current assets, without cash and cash equivalents 68 156 13 2,644 69 2,623 89 0 -51 5,543
II. Current assets - cash and cash equivalents 0 187 195 1,954 5 1,659 1 34 69 4,104
2) Liabilities and Equity                   0
I. Non-current liabilities 0 0 0 79 0 4,692 0 0 0 4,771
II. Current liabilities 529 660 97 5,523 229 4,556 106 221 206 11,598
3) Acquistition of shareholder's equity -285 233 145 -314 -145 3,681 19 -39 39 3,619
Minorities -95 0 0 -294 0 0 0 0 0 -294
Purchase price allocation                    
Goodwill 235 1,603 6 5,097 641 8,517 342 1,595 1,960 19,761
Goodwill, customer relationship 0 95 433 876 35 2,107 146 0 11 3,703
Goodwill, software 202 196 43 5,511 46 1,030 103 128 174 7,231
Goodwill, brand 143 176 48 395 0 641 9 82 107 1,458
Goodwill, minorities 10 0 0 -3,920 0 0 -51 0 0 -3,971
Offset against financial assets 0 0 0 0 0 -6,676 -65 0 0 -6,741
Deferred tax assets on loss carried forward 0 0 0 1,013 0 0 0 0 0 1,013
Deferred tax liabilities on goodwill -103 -202 -110 -2,306 -27 -1,187 -49 -66 -91 -4,038
Offset against reserves 0 0 0 0 0 -713 0 0 0 -713
Purchase price 202 2,101 565 6,352 550 7,400 454 1,700 2,200 21,322
according to allocation 202 2,101 565 6,352 550 7,400 454 1,700 2,200 21,322
4) percentage of voting rights acquired (%) 75 100 100 52 100 100 80 100 100  
5) Acquired funds n.a. 187 195 1,954 5 1,659 1 34 69 4,104
6) Result following initial consolidation n.a. n.a n.a -2,822 -85 -44 -1 -5 11 -2,946
7) Result under the premise that no takeover had taken place under the period 1.1.- 31.12.2009 n.a. n.a n.a -3,726 -93 -187 -4 -30 66 -3,974
Step up depreciation n.a. 33 44 512 8 120 4 3 4 728
8) Sales revenues since initial consolidation n.a. n.a n.a 6,365 179 1,552 106 46 74 8,322
9) Sales revenues under the premise that no takeover had taken place under the period 1.1.-31.12.2009 n.a. n.a n.a 7,603 195 3,.422 424 276 444 12,364

All purchase price allocations for the reporting period of 2009 are preliminary.