| 13. INTANGIBLE ASSETS | Financial statement 31 Dec 2005 | | | |
| EUR mill. | Connections fees | Others | Goodwill | Total |
| Acquisition cost | | | | |
| Acquisition cost 1 Jan 2004 | 1.7 | 54.6 | 11.3 | 67.6 |
| Additions | | 21.4 | | 21.4 |
| Disposals | | -8.3 | -4.2 | -12.5 |
| Acquisition cost 31 Dec 2004 | 1.7 | 67.7 | 7.1 | 76.5 |
| | | | | |
| Accumulated depreciation and impairment | | | | |
| Accumulated depreciation and impairment 1 Jan 2004 | | -35.7 | -0.1 | -35.8 |
| Depreciation | | -5.9 | -1.6 | -7.5 |
| Accumulated planned depreciation of disposals | | 3.6 | | 3.6 |
| Accumulated depreciation and impairment 31 Dec 2004 | 0.0 | -38.0 | -1.7 | -39.7 |
| | | | | |
| | | | | |
| Book value 31 Dec 2004 | 1.7 | 29.7 | 5.4 | 36.8 |
| | | | | |
| Book value 1 Jan 2004 | 1.7 | 15.3 | 11.3 | 28.3 |
| | | | | |
| EUR mill. | Financial statement 31 Dec 2005 | | | |
| Acquisition cost | Connections fees | Others | Goodwill | Total |
| Acquisition cost 1 Jan 2005 | 1.7 | 67.7 | 7.1 | 76.5 |
| Additions | | 16.2 | | 16.2 |
| Disposals | | -0.8 | | -0.8 |
| Transfers between items | | 3.0 | -3.1 | -0.1 |
| Acquisition cost 31 Dec 2005 | 1.7 | 86.1 | 4.0 | 91.8 |
| | | | | |
| Accumulated depreciation and impairment | | | | |
| Accumulated depreciation and impairment 1 Jan 2005 | 0.0 | -38.0 | -1.7 | -39.7 |
| Depreciation | | -8.1 | | -8.1 |
| Accumulated planned depreciation of disposals | | 0.6 | | 0.6 |
| Accumulated depreciation and impairment 31 Dec 2005 | 0.0 | -45.5 | -1.7 | -47.2 |
| | | | | |
| | | | | |
| Book value 31 Dec 2005 | 1.7 | 40.6 | 2.3 | 44.6 |
| | 1.7 | 29.7 | 5.4 | 36.8 |
| Book value 1 Jan 2005 | | | | |
| Other intangible assets consist mainly of computer programs | | | | |
| Goodwill allocated to the Scheduled Passenger Traffic segment is 2.3 million euros. After impairment testing it was found that no impairment losses need be recognised. Goodwill has been re-allocated on 31 December 2005 to the segment's asset-restricted intangible assets. In impairment testing, the recoverable amount has been determined based on value in use. Cash flow forecasts are based on management-approved budgets and forecasts, which cover a five-year period. The discount rate used is 8.5%. The main assumption in budgets and forecasts is 11% growth in passenger numbers and 0% growth in unit revenue. | | | | |
