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NOTE 16 Intangible Fixed Assets
Group Parent Company
MSEK 31-12-2012 31-12-2011 31-12-2012 31-12-2011
Goodwill 4,581 4,223 532 571
Capitalised development
costs 1,751 1,950 856 1,056
Other intangible assets 517 526 273 311
Total 6,849 6,699 1,661 1,938
Goodwill
Group Parent Company
MSEK 2012 2011 2012 2011
Acquisition value
Opening balance, 1 January 4,920 4,146 784 784
Acquired through business acquisitions 421 738 - -
Divestments -9 - - -
Translation differences -54 36 - -
Closing balance, 31 December 5,278 4,920 784 784
Amortisation and impairments
Opening balance, 1 January -697 -676 -213 -174
Amortisation for the year - - -39 -39
Impairments for the year - -21 - -
Closing balance, 31 December -697 -697 -252 -213
Carrying amount, 31 December 4,581 4,223 532 571
Acquired through business acquisitions  relates to  ..,  mb
Täby Displayteknik , Sörman Intressenter  and Bayes Risk Management .
Acquired through business acquisitions  relates to Sensis. In , goodwill
impairment of   was recognised for companies in the venture portfolio.
Capitalised development costs
Group Parent Company
MSEK 2012 2011 2012 2011
Acquisition value
Opening balance, 1 January 5,551 5,457 2,000 2,000
Acquired through business acquisitions 144 110 - -
Internally developed assets 292 15 - -
Disposals and reclassifications -66 - - -
Translation differences -26 -31 - -
Closing balance, 31 December 5,895 5,551 2,000 2,000
Amortisation and impairments
Opening balance, 1 January -3,601 -3,029 -944 -744
Amortisation for the year -590 -588 -200 -200
Acquired through business acquisitions -27 - - -
Disposals and reclassifications 59 - - -
Translation differences 15 16 - -
Closing balance, 31 December -4,144 -3,601 -1,144 -944
Carrying amount, 31 December 1,751 1,950 856 1,056
Acquired through business acquisitions relates to  ..,  mb, Täby
Displayteknik  och Sörman Intressenter  for  and to Sensis for .
Other intangible assets
Group Parent Company
MSEK 2012 2011 2012 2011
Acquisition value
Opening balance, 1 January 1,749 1,551 1,426 1,376
Acquired through business acquisitions 96 160 - 24
Investments 51 26 48 22
Disposals and reclassifications -2 3 -1 4
Translation differences -15 9 - -
Closing balance, 31 December 1,879 1,749 1,473 1,426
Amortisation and impairments
Opening balance, 1 January -1,223 -1,036 -1,115 -969
Amortisation for the year -143 -186 -86 -146
Acquired through business acquisitions -3 - - -
Disposals and reclassifications 2 - 1 -
Translation differences 5 -1 - -
Closing balance, 31 December -1,362 -1,223 -1,200 -1,115
Carrying amount, 31 December 517 526 273 311
Acquired through business acquisitions  relates primarily to  ..,
 mb and Bayes Risk Management  and comprises order backlog,
patents and customer relations. Acquired through business acquisitions 
largely relates to Sensis and comprises customer relations and trademarks.
Amortisation is included in the following lines in income statement
Group Parent Company
MSEK 2012 2011 2012 2011
Cost of goods sold 141 185 125 185
Marketing expenses 2 1 - -
Research and
development costs 590 588 200 200
Impairments are included in the following lines in income statement
Group Parent Company
MSEK 2012 2011 2012 2011
Other operating expenses - 21 - -
Development costs
e signicant items in total capitalisation are development costs for radar
and sensors, electronic warfare systems, air trac management (), and
Gripen.
Development costs are capitalised only in the consolidated accounts. In
legal units, all costs for development work are expensed. Capitalised develop-
ment costs in the Parent Company relate to acquired development costs.
Other intangible fixed assets
Signicant items in the carrying amount are attributable to the acquisitions
of Ericsson Microwave Systems, Sensis and  and relate to expenses in-
curred for customer relations, trademarks, patents and values in the order
backlog. Of the carrying amount,  ,   is attributable to ac-
quired values and   to licenses for operating systems etc.
Impairment tests for goodwill
In connection with business combinations, goodwill is allocated to the cash-
generating units that are expected to obtain future economic benets in the
form, for example, of synergies from the acquisition. Saab’s business areas
have been identied as separate cash-generating units. e following cash-
generating units have signicant recognised goodwill values in relation to the
Group’s total recognised goodwill value. Goodwill in every cash-generating
unit has been tested for impairment.
FINANCIAL INFORMATION > NOTES
90 SAAB ANNUAL REPORT 2012