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NOTE 16 Intangible Fixed Assets
Group Parent Company
MSEK 31-12-2013 31-12-2012 31-12-2013 31-12-2012
Goodwill 4,605 4,581 493 532
Capitalised development costs 1,338 1,751 662 856
Other intangible assets 397 517 237 273
Total 6,340 6,849 1,392 1,661
Goodwill
Group Parent Company
MSEK 2013 2012 2013 2012
Acquisition value
Opening balance, 1 January 5,278 4,920 784 784
Acquired through business acquisitions 37 421 - -
Divestments - -9 - -
Translation differences -13 -54 - -
Closing balance, 31 December 5,302 5,278 784 784
Amortisation and impairments
Opening balance, 1 January -697 -697 -252 -213
Amortisation for the year - - -39 -39
Closing balance, 31 December -697 -697 -291 -252
Carrying amount, 31 December 4,605 4,581 493 532
Acquired through business acquisitions in the Group  relates to Hydro-Lek
Limited and Teknikinformation i Krokom  () as well as an adjustment
related to the acquisition of  mb. Acquired through business acquisi-
tions  relates to  ..,  mb, Täby Displayteknik , Sörman
Intressenter  and Bayes Risk Management .
Capitalised development costs
Group Parent Company
MSEK 2013 2012 2013 2012
Acquisition value
Opening balance, 1 January 5,895 5,551 2,000 2,000
Acquired through business acquisitions 17 144 10 -
Internally developed assets 24 292 - -
Disposals and reclassifications -14 -66 - -
Translation differences -24 -26 - -
Closing balance, 31 December 5,898 5,895 2,010 2,000
Amortisation and impairments
Opening balance, 1 January -4,144 -3,601 -1,144 -944
Amortisation for the year -454 -590 -200 -200
Acquired through business acquisitions - -27 -4 -
Disposals and reclassifications 14 59 - -
Translation differences 24 15 - -
Closing balance, 31 December -4,560 -4,144 -1,348 -1,144
Carrying amount, 31 December 1,338 1,751 662 856
Acquired through business acquisitions  relates primarily to Hydro-Lek
Limited. Acquired through business acquisitions  relates to  .., 
mb, Täby Displayteknik  och Sörman Intressenter .
Other intangible assets
Group Parent Company
MSEK 2013 2012 2013 2012
Acquisition value
Opening balance, 1 January 1,879 1,749 1,473 1,426
Acquired through business acquisitions 5 96 - -
Investments 44 51 64 48
Disposals and reclassifications -275 -2 -276 -1
Translation differences -2 -15 - -
Closing balance, 31 December 1,651 1,879 1,261 1,473
Amortisation and impairments
Opening balance, 1 January -1,362 -1,223 -1,200 -1,115
Amortisation for the year -170 -143 -100 -86
Acquired through business acquisitions - -3 - -
Disposals and reclassifications 276 2 276 1
Translation differences 2 5 - -
Closing balance, 31 December -1,254 -1,362 -1,024 -1,200
Carrying amount, 31 December 397 517 237 273
Acquired through business acquisitions  relates to Teknikinformation i
Krokom  (). Acquired through business acquisitions  relates pri-
marily to  ..,  mb and Bayes Risk Management  and com-
prises order backlog, patents and customer relations.
Amortisation is included in the following lines in the income statement
Group Parent Company
MSEK 2013 2012 2013 2012
Cost of goods sold 168 141 139 125
Marketing expenses 2 2 - -
Research and development costs 454 590 200 200
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.
Goodwill in the Parent Company relates to goodwill arising from the pur-
chase of the net assets of Saab Microwave Systems.
FINANCIAL INFORMATION > NOTES
88 SAAB ANNUAL REPORT 2013