Ubisoft 2008 Annual Report Download - page 197
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195
UBISOFT ANNUAL REPORT 2009
fI n a n c I a l s t a t e m e n t s 02
2.3.5.5 Notes to the balance sheet
Note 1. Intangible assets
Intangible assets break down as follows:
Released
commercial
software
External
developments
Commercial
software and exter-
nal developments in
progress
Information
systems
Production
licences (1)
Other intan-
gible assets in
progress
Other 03.31.09
Total
03.31.08
Total
Gross value
at opening
366,073 92,152 169,025 10,997 9,304 2,998 438 650,987 426,593
Increases 220,572 113,673 - - 140 2,805 50 337,240 246,629
Decreases 2,244 12,429 - - - - - 14,673 22,235
Reclassifications -47,898 -35,077 82,975 2,719 --2,719 ---
Gross value
at closing
536,503 158,319 252,000 13,716 9,444 3,084 488 973,554 650,987
Amortization
at opening
322,292 89,484 8,393 304 211 420,684 230,245
Increases 166,604 29,027 1,485 10 51 197,177 212,406
Decreases 2,244 12,429 - - -14,673 21,967
Amortization
at closing
486,652 106,082 9,878 314 262 603,188 420,684
Net value
at opening
43,781 2,668 169,025 2,604 9,000 2,998 227 230,303 196,348
Net value
at closing
49,851 52,237 252,000 3,838 9,130 3,084 226 370,366 230,303
(1) Essentially the Far Cry® brand.
The €220,572 thousand increase in commercial software is accounted-for by the capitalization of €224,470 thousand
in items produced, less the reimbursement of a part of our development costs (€2,582 thousand) and less acquisitions
(€1,316 thousand).