Hexagon - Annual Report 2005

Comments and Notes NOTE 10. cont. Capitalised Expenditure Other on Research Patents and intangible 2003 and Development Trademarks Goodwill fixed assets Total Acquisition value, opening balance 67 300 1,176 – 1,543 Translation differences –15 –54 –141 – –210 Investments 62 15 2 – 79 Investments via acquisitions of subsidiaries –6 – 13 – 7 Sales/disposals –2 –1 – – –3 Reclassification 3 –3 –27 – –27 Acquisition value, closing balance 109 257 1,023 – 1,389 Depreciation, opening balance –6 –56 –210 – –272 Translation differences 3 16 14 – 33 Investments via acquisitions of subsidiaries 5 – 11 – 16 Depreciation for the year –15 –17 –63 – –95 Sales/disposals 1 1 – – 2 Reclassification 1 3 4 – 8 Depreciation, closing balance –11 –53 –244 – –308 Write-downs, opening balance Write-downs, closing balance Residual value according to annual report – – 98 – – 204 –9 –9 770 – – – –9 –9 1,072 Capitalised expenditure on research and development mainly relates to software for sale. Tangible fixed assets 2005 Buildings Land and Other Real Estate Machinery and Other Technical Plant Equipment, Tools and Installations Construction in Progress and Supplier Advances Total Acquisition value, opening balance 898 149 2,122 550 67 3,786 Translation differences 39 9 101 28 3 180 Investments 37 10 199 48 46 340 Investments via acquisitions of subsidiaries 188 77 132 140 1 538 Sales/disposals 0 0 –31 –49 –4 –84 Sales via divestments of subsidiaries –146 –13 –253 –216 – –628 Reclassification 21 0 37 108 –65 101 Acquisition value, closing balance 1,037 232 2,307 609 48 4,233 Depreciation, opening balance –389 –7 –1,406 –396 – –2,198 Translation differences –14 –1 –58 –17 – –90 Depreciation for the year –33 –1 –152 –45 – –231 Sales/disposals 0 0 30 10 – 40 Sales via divestments of subsidiaries 59 1 186 182 – 428 Reclassification 0 0 1 –4 – –3 Depreciation, closing balance –377 –8 –1,399 –270 – –2,054 Sales via divestments of subsidiaries Write-downs in the year Write-downs, closing balance 19 –17 2 1 –1 – 2 – 2 – – – – – – 22 –18 4 Residual value according to plan 662 224 910 339 48 2,183 2004 Buildings Land and Other Real Estate Machinery and Other Technical Plant Equipment, Tools and Installations Construction in Progress and Supplier Advances Total Acquisition value, opening balance 818 134 1,889 500 14 3,355 Translation differences –8 –2 –30 –8 0 –48 Investments 12 8 128 36 56 240 Investments via acquisitions of subsidiaries 96 10 216 41 9 372 Sales/disposals –15 –3 –55 –17 –2 –92 Sales via divestments of subsidiaries –5 0 –26 –5 – –36 Reclassification 0 2 0 3 –10 –5 Acquisition value, closing balance 898 149 2,122 550 67 3,786 71HEXAGONANNUALREPORT2005