Other intangible assets are measured at cost less amortisation and any cumulative impairment losses.
They include mainly:
| (in € millions) | Patents and licences | Software | Other intangible assets (*) | Total |
|---|---|---|---|---|
| Gross | Gross Patents and licences
|
Gross Software
|
Gross Other intangible assets (*)
|
GrossTotal
|
| 31/12/2021 | 31/12/2021 Patents and licences 256 |
31/12/2021 Software 704 |
31/12/2021 Other intangible assets (*)8,235 (*) |
31/12/2021Total9,194 (*) |
| Acquisitions as part of business combinations | Acquisitions as part of business combinations Patents and licences – |
Acquisitions as part of business combinations Software 1 |
Acquisitions as part of business combinations Other intangible assets (*)12 |
Acquisitions as part of business combinations Total14 |
| Other acquisitions during period | Other acquisitions during period Patents and licences 1 |
Other acquisitions during period Software 32 |
Other acquisitions during period Other intangible assets (*)1,188 |
Other acquisitions during period Total1,221 |
| Disposals during period | Disposals during period Patents and licences (1) |
Disposals during period Software (26) |
Disposals during period Other intangible assets (*)(12) |
Disposals during period Total(40) |
| Currency translation differences | Currency translation differences Patents and licences (1) |
Currency translation differences Software (1) |
Currency translation differences Other intangible assets (*)(347) |
Currency translation differences Total(348) |
| Changes in scope and other | Changes in scope and other Patents and licences (1) |
Changes in scope and other Software (83) |
Changes in scope and other Other intangible assets (*)(15) |
Changes in scope and other Total(99) |
| 31/12/2022 | 31/12/2022 Patents and licences 254 |
31/12/2022 Software 627 |
31/12/2022 Other intangible assets (*)9,061 |
31/12/2022Total9,943 |
Patents and licences
|
Software
|
Other intangible assets (*)
|
Total
|
|
| Amortisation and impairment losses | Amortisation and impairment losses Patents and licences
|
Amortisation and impairment losses Software
|
Amortisation and impairment losses Other intangible assets (*)
|
Amortisation and impairment lossesTotal
|
| 31/12/2021 | 31/12/2021 Patents and licences (50) |
31/12/2021 Software (530) |
31/12/2021 Other intangible assets (*)(194) |
31/12/2021Total(773) |
| Amortisation during period | Amortisation during period Patents and licences (2) |
Amortisation during period Software (55) |
Amortisation during period Other intangible assets (*)(181) |
Amortisation during period Total(239) |
| Impairment losses | Impairment losses Patents and licences – |
Impairment losses Software – |
Impairment losses Other intangible assets (*)(9) |
Impairment losses Total(9) |
| Reversals of impairment losses | Reversals of impairment losses Patents and licences – |
Reversals of impairment losses Software – |
Reversals of impairment losses Other intangible assets (*)6 |
Reversals of impairment losses Total6 |
| Disposals during period | Disposals during period Patents and licences 1 |
Disposals during period Software 25 |
Disposals during period Other intangible assets (*)10 |
Disposals during period Total36 |
| Currency translation differences | Currency translation differences Patents and licences – |
Currency translation differences Software – |
Currency translation differences Other intangible assets (*)(5) |
Currency translation differences Total(5) |
| Changes in consolidation scope | Changes in consolidation scope Patents and licences (1) |
Changes in consolidation scope Software (2) |
Changes in consolidation scope Other intangible assets (*)– |
Changes in consolidation scope Total(3) |
| Other movements | Other movements Patents and licences 3 |
Other movements Software 96 |
Other movements Other intangible assets (*)(10) |
Other movements Total89 |
| 31/12/2022 | 31/12/2022 Patents and licences (48) |
31/12/2022 Software (466) |
31/12/2022 Other intangible assets (*)(384) |
31/12/2022Total(898) |
Patents and licences
|
Software
|
Other intangible assets (*)
|
Total
|
|
| Net | Net Patents and licences
|
Net Software
|
Net Other intangible assets (*)
|
NetTotal
|
| 31/12/2021 | 31/12/2021 Patents and licences 206 |
31/12/2021 Software 174 |
31/12/2021 Other intangible assets (*)8,041 (*) |
31/12/2021Total8,421 (*) |
| 31/12/2022 | 31/12/2022 Patents and licences 206 |
31/12/2022 Software 161 |
31/12/2022 Other intangible assets (*)8,677 |
31/12/2022Total9,045 |
(*) Amounts adjusted following the final purchase price allocation for Cobra IS, acquired on 31 December 2021. See Note B.2, “Changes in consolidation scope in previous periods”.
At 31 December 2022, the net value of other intangible assets was €9 billion (€8.4 billion at 31 December 2021).
The main changes in the year relate to the acquisition at end-December 2022 of Petrobras’s interest in Polo Carmópolis, a cluster of 11 onshore oil and natural gas field concessions located in the Brazilian state of Sergipe, amounting to €1.0 billion. Cobra IS will be in charge of maintaining these facilities and upgrading them to meet technical and environmental standards. The acquisition process began in 2021 before VINCI acquired Cobra IS, and a strategic review of the transaction will be carried out in 2023.
Amortisation recognised during the period totalled €239 million (€85 million in 2021), including the €128 million relating to the amortisation of Cobra IS intangible assets identified when allocating the purchase price.
