20. Intangible assets (except for goodwill)
| 31.12.2021 | Increases | Decreases | Shifts | Currency translation differences | 31.12.2022 | |
|---|---|---|---|---|---|---|
| Gross value | 139,407 | 30,117 | (45,827) | 0 | 9 | 123,706 |
| Development cost | 10,899 | 0 | 0 | 3,219 | 0 | 14,118 |
| Computer software | 44,013 | 0 | 0) | 2,305 | 5 | 46,323 |
| ‘Aluprof’ trademark | 22,500 | 0 | 0 | 0 | 0 | 22,500 |
| Database of customers | 43,927 | 0 | (43,927) | 0 | 0 | 0 |
| ‘ROMB’ trademark | 1,900 | 0 | (1,900) | 0 | 0 | 0 |
| Fire glass production technology | 0 | 0 | 0 | 12,223 | 0 | 12,223 |
| Other intangible assets | 212 | 0 | 0 | 0 | 0 | 212 |
| Intangible assets not put into use | 15,956 | 30,117 | 0 | (17,747) | 4 | 28,330 |
| Amortisation | (87,811) | (3,607) | 43,927 | 0 | (3) | (47,494) |
| Development cost | (8,481) | (369) | 0 | 0 | 0 | (8,850) |
| Computer software | (35,191) | (3,135) | 0 | 0 | (3) | (38,329) |
| Database of customers | (43,927) | 0 | 43,927 | 0 | 0 | 0 |
| Fire glass production technology | 0 | (103) | 0 | 0 | 0 | (103) |
| Other intangible assets | (212) | 0 | 0 | 0 | 0 | (212) |
| Write-downs of intangible assets | (1,900) | 0 | 1,900 | 0 | 0 | 0 |
| ‘ROMB’ trademark | (1,900) | 0 | 1,900 | 0 | 0 | 0 |
| Net value of intangible assets | 49,696 | 26,510 | 0 | 0 | 6 | 76,212 |
| Development cost | 2,418 | (369) | 0 | 3,219 | 0 | 5,268 |
| Computer software | 8,822 | (3,135) | 0 | 2,305 | 2 | 7,994 |
| ‘Aluprof’ trademark | 22,500 | 0 | 0 | 0 | 0 | 22,500 |
| Technologia produkcji szkła ogniowego | 0 | (103) | 0 | 12,223 | 0 | 12,120 |
| Intangible assets not put into use | 15,956 | 30,117 | 0 | (17,747) | 4 | 28,330 |
| 31.12.2020 | Increases | Decreases | Shifts | Currency translation differences | 31.12.2021 | |
|---|---|---|---|---|---|---|
| Gross value | 121,761 | 19,185 | (1,569) | 0 | 30 | 139,407 |
| Development cost | 9,866 | 0 | (50) | 1068 | 15 | 10,899 |
| Computer software | 41,921 | 0 | (1,488) | 3,564 | 16 | 44,013 |
| ‘Aluprof’ trademark | 22,500 | 0 | 0 | 0 | 0 | 22,500 |
| Database of customers | 43,927 | 0 | 0 | 0 | 0 | 43,927 |
| ‘ROMB’ trademark | 1,900 | 0 | 0 | 0 | 0 | 1,900 |
| Other intangible assets | 244 | 0 | (31) | 0 | (1) | 212 |
| Intangible assets not put into use | 1,403 | 19,185 | 0 | (4,632) | 0 | 15,956 |
| Amortisation | (85,115) | (3,811) | 1,135 | 0 | (20) | (87,811) |
| Development cost | (8,018) | (503) | 50 | 0 | (10) | (8,481) |
| Computer software | (33,177) | (3,057) | 1,054 | 0 | (11) | (35,191) |
| Database of customers | (43,676) | (251) | 0 | 0 | 0 | (43,927) |
| Other intangible assets | (244) | 0 | 31 | 0 | 1 | (212) |
| Write-downs of intangible assets | (1,900) | 0 | 0 | 0 | 0 | (1900) |
| ‘ROMB’ trademark | (1,900) | 0 | 0 | 0 | 0 | (1,900) |
| Net value of intangible assets | 34,746 | 15,374 | (434) | 0 | 10 | 49,696 |
| Development cost | 1,848 | (503) | 0 | 1,068 | 5 | 2,418 |
| Computer software | 8,744 | (3,057) | (434) | 3,564 | 5 | 8,822 |
| ‘Aluprof’ trademark | 22,500 | 0 | 0 | 0 | 0 | 22,500 |
| Database of customers | 251 | (251) | 0 | 0 | 0 | 0 |
| Intangible assets not put into use | 1,403 | 19,185 | 0 | (4,632) | 0 | 15,956 |
Depreciation of intangible assets
Depreciation charges for intangible assets are recognised in full in the operating costs item of ‘Depreciation/Amortisation’ in the statement of profit or loss. ‘Aluprof’ trademark, due to the indefinite useful life, is not subject to depreciation. Every year the Group carries out an impairment test for the trademarks.
Impairment losses
The Group carried out impairment tests for intangible assets with indefinite economic useful lives. Intangible assets with indefinite useful lives comprise the ‘Aluprof’ and ‘ROMB’ trademarks. The impairment tests carried out at the end of 2021 and 2020 did not show any impairment of the ‘Aluprof’ trademark, whereas in the preceding years the value of the ‘ROMB’ trademark was written down.
The ‘Aluprof’ and ‘ROMB’ trademarks are assigned to separate cash-generating units of the Aluminium Systems Segment, and the assumptions for the impairment test that was carried out are presented in the note 13.7.
Owing to the planned merger by way of Romb S.A. take-over by Aluprof S.A. in 2023, the ‘ROMB’ trademark will no longer be used, therefore, it has been written down.
Intangible assets not put into use
The item of intangible assets which have not been put into use includes the integrated ERP software being implemented. The system will be used throughout the Group. The planned commencement of the software use falls between the years 2024 and 2025.
Contractual liabilities
As at 31 December 2022 and 31 December 2021, the Group did not have any contractual liabilities related to the acquisition of intangible assets.