Ubisoft 2009 Annual Report Download - page 104
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100
As at March 31, 2010, no value impairment was booked as a result of any impairment test.
Sensitivity of recoverable amounts
On the basis of predictable events to date, the Group considers that potential changes in the assumptions
described in note 2.1.6.5.3 “Non-current-assets impairment tests” would not lead to a surplus in the carrying
amount compared with the recoverable value.
A 14 points change in the discount rate would lead to depreciation as a result of loss in the recoverable value of
goodwill.
A 32 points change in the discount rate would lead to depreciation as a result of loss in the recoverable value of
business assets.
Note 2. Other intangible assets
Non-current assets
A
t 03.31.10
Gross
Depreciation
and
amortization
accumulated
A
t 03.31.10
Net
At 03.31.09
Net
Released commercial software 546,804 491,540 55,264 36,957
Released external developments 287,214 270,330 16,884 82,837
Commercial software and external developments in
progress
349,649 - 349,649 259,370
Office software 39,240 25,004 14,236 9,374
Other intangible assets in progress 3,594 - 3,594 8,258
Brands 86,616 - 86,616 83,868
Other 517 377 140 247
TOTAL 1,313,634 787,251 526,383 480,911