Addnode Group Annual Report 2015 | Page 65

A N N UA L R E P O R T Notes NOTE 29 ACCRUED EXPENSES AND DEFERRED INCOME Group NOTE 33 ADJUSTMENTS FOR NON-CASH ITEMS Parent Company Group 31/12/2015 31/12/2014 31/12/2015 31/12/2014 Personnel-related costs Other accrued expenses 117,181 111,015 4,724 Depreciation/amortisation and impairment 4,148 39,291 26,177 3,804 3,200 Prepaid income 343,809 220,831 — — Closing balance 500,281 358,023 8,528 7,348 Capital gains/losses Unrealised exchange rate differences Parent Company 31/12/2015 31/12/2014 31/12/2015 31/12/2014 – Non-current receivables – Current receivables 31 — 6,103 5,695 — — 784 802 — — Total 5,500 5,500 5,500 –2 –7,805 –2,452 –3,154 — –34,324 — — Personnel costs for incentive programme 73 1,172 — 88 1,370 –4,729 — — — — –70,975 –21,420 54,389 31,497 –48,389 –43,283 Investments during the year 369 568 369 568 12,756 12,596 5,869 6,068 Group 1,039 Parent Company — 1,432 — 1,039 — –17,204 –14,336 Of which, acquired through asset transfer acquisition of operations — 519 Cash flow from acquisitions of property, plant and equipment –17,204 –13,817 NOTE 35 ACQUISITIONS OF SUBSIDIARIES AND OPERATIONS ACQUISITIONS IN 2015 1,432 90 Sureties for bank guarantees 264 — 264 — Conditional government support 450 850 — — 1,753 2,282 1,303 1,522 Total –47,000 5,500 2015-12-31 2014-12-31 2015-12-31 2014-12-31 Payment guarantees for trade accounts payable — 53 Group NOTE 31 CONTINGENT LIABILITIES Payment guarantees for leases — –88 31/12/2015 31/12/2014 For pension liabilities (see Notes 21 and 27) – Non-current receivables — NOTE 34 ACQUISITIONS OF PROPERTY, PLANT AND EQUIPMENT For fulfilment of obligations under agreements – Long-term securities holdings 28,205 –2,323 Total — 24,985 –441 Recognised Group contributions — 77,271 Revaluation of contingent consideration Changes in provisions For rental contracts – Bank funds in blocked accounts 55,710 Reversal of impairment losses from previous years NOTE 30 PLEDGED ASSETS Group Parent Company 31/12/2015 31/12/2014 31/12/2015 31/12/2014 Company/ operation Business Transcat GmbH with subsidiaries IT solutions for product information (PLM solutions) Acquisition date Share of capital/ votes, % 1 July 2015 100 The following tables provide information on purchase consideration,­identifiable net assets and goodwill. Transcat Total Other acquisitions in 2015 acquisitions Purchase consideration – cash paid 2015 – cash paid in previous years NOTE 32 INTEREST AND DIVIDENDS RECEIVED, AND INTEREST PAID Group Parent Company 31/12/2015 31/12/2014 31/12/2015 31/12/2014 Interest received Dividends received 597 1,053 1,789 1,945 — — 54,964 44,195 Interest paid –2,044 –2,684 –1,311 –3,016 Total –1,447 –1,631 55,442 43,124 71,451 359 71,810 — 400 400 – fair value of issued shares 17,614 — 17,614 – fair value of transferred treasury shares 24,830 — 24,830 – non-current and current liabilities to sellers 10,194 — 10,194 – estimated contingent consideration 46,340 — 46,340 170,429 759 171,188 –867 –126 –993 169,562 633 170,195 Total purchase consideration Identifiable net assets (see below) Goodwill 65 33-87_Addnode_Group_2015_EN.indd 65 2016-05-12 12:42:13