| 31 December 2016 | 31 December 2015 | |
|---|---|---|
| Customer relationships | 3,031.2 | 3,638.5 |
| Customer relationships total | 3,031.2 | 3,638.5 |
| Software and licenses | 558.9 | 680.9 |
| Concessions | 2,915.3 | 1,658.8 |
| Other | 31.9 | 11.7 |
| Other intangible assets under development | 150.1 | 70.8 |
| Other intangible assets total | 3,656.2 | 2,422.2 |
The customer relationships and telecommunication concessions (900 MHz, 1800 MHz and 2100 MHz) were recognized in the balance sheets following the acquisition of Metelem Holding Company Limited based on the Group’s acquisition accounting. The carrying amount of the customer relationships and concessions was allocated to ”Services to individual and business customers” cash-generating unit.
The customer relationships and telecommunication concessions (800 MHz, 900 MHz, 1800 MHz and 2600 MHz) were recognized in the balance sheets following the acquisition of Midas S.A. based on the Group’s acquisition accounting. The carrying amount of the customer relationships and concessions was allocated to ”Services to individual and business customers” cash-generating unit.
Customer relationships as at 31 December 2016 include the following:
| Amortization preriod | |
|---|---|
| Customer relationships with retail clients | 10 years |
| Customer relationships – infrastructure lease | 3 years |
| Customer relationships – roaming | 13 years |
| Customer relationships with wholesale clients (MVNO) | 3 years |
Concessions as at 31 December 2016 include the following:
| Expiry date | |
|---|---|
| Concession GSM 900 | 24.02.2026 |
| Concession GSM 1800 | 14.09.2029 |
| Concession GSM 2600 | 24.01.2031 |
| Concession UMTS | 01.01.2023 |
| Concession (fixed-line telecommunication network) | 31.12.2020 |
| Concession 900 MHz | 31.12.2023 |
| Concession 1800 MHz | 31.12.2022 |
| Concession 1800 MHz | 31.12.2022 |
| Concession 2600 MHz | 31.12.2024 |
| Concession 800 MHz | 31.12.2018 |
| Customer relationships | Software and licenses | Concessions for broadcasting television programs | Other | Other intangible assets under development | Other intangible assets | |
|---|---|---|---|---|---|---|
| Cost | ||||||
| Cost as at 1 January 2016 | 4,640.0 | 1,034.7 | 2,009.2 | 27.0 | 70.9 | 3,141.8 |
| Additions | - | 47.3 | 155.8 | 2.0 | 101.2 | 306.3 |
| Acquisition of subsidiary (see note 37) | - | 2.2 | 1,507.7 | 0.8 | 15.2 | 1,525.9 |
| Transfer from intangible assets under development | - | 28.0 | - | 3.3 | (31.3) | - |
| Disposals | - | (4.7) | - | (1.4) | (3.5) | (9.6) |
| Transfer between groups | - | (24.3) | - | 24.3 | - | - |
| Cost as at 31 December 2016 | 4,640.0 | 1,083.2 | 3,672.7 | 56.0 | 152.5 | 4,964.4 |
| Accumulated impairment losses as at 1 January 2016 | - | 0.5 | - | - | - | 0.5 |
| Recognition | - | - | - | - | 2.4 | 2.4 |
| Disposals | - | (0.5) | - | - | - | (0.5) |
| Accumulated impairment losses as at 31 December 2016 | - | - | - | - | 2.4 | 2.4 |
| Accumulated amortization as at 1 January 2016 | 1,001.5 | 353.4 | 350.4 | 15.3 | - | 719.1 |
| Additions | 607.3 | 175.1 | 407.0 | 10.2 | - | 592.3 |
| Disposals | - | (4.2) | - | (1.4) | - | (5.6) |
| Accumulated amortization as at 31 December 2016 | 1,608.8 | 524.3 | 757.4 | 24.1 | - | 1,305.8 |
| Carrying amounts | ||||||
| As at 1 January 2016 | 3,638.5 | 680.8 | 1,658.8 | 11.7 | 70.9 | 2,422.2 |
| As at 31 December 2016 | 3,031.2 | 558.9 | 2,915.3 | 31.9 | 150.1 | 3,656.2 |
| Customer relationships | Software and licenses | Concessions for broadcasting television programs | Other | Other intangible assets under development | Other intangible assets | |
|---|---|---|---|---|---|---|
| Cost | ||||||
| Cost as at 1 January 2015 restated* | 4,640.0 | 833.0 | 2,010.1 | 27.0 | 105.9 | 2,976.0 |
| Additions | - | 142.2 | 0.1 | 0.1 | 11.1 | 153.5 |
| Acquisition of subsidiary | - | 0.3 | 1.1 | - | - | 1.4 |
| Transfer from intangible assets under development | - | 60.7 | - | 0.1 | (60.8) | - |
| Disposals | - | (1.5) | (2.1) | (0.2) | - | (3.8) |
| Transfer between groups | - | - | - | - | 14.7 | 14.7 |
| Cost as at 31 December 2015 | 4,640.0 | 1,034.7 | 2,009.2 | 27.0 | 70.9 | 3,141.8 |
| Accumulated impairment losses as at 1 January 2015 | - | - | - | - | - | - |
| Recognition | - | 0.5 | - | - | - | 0.5 |
| Accumulated impairment losses as at 31 December 2015 | - | 0.5 | - | - | - | 0.5 |
| Accumulated amortization as at 1 January 2015 | 384.2 | 192.3 | 179.1 | 13.2 | - | 384.6 |
| Additions | 617.3 | 161.8 | 173.4 | 2.2 | - | 337.4 |
| Disposals | - | (0.7) | (2.1) | (0.1) | - | (2.9) |
| Accumulated amortization as at 31 December 2015 | 1,001.5 | 353.4 | 350.4 | 15.3 | - | 719.1 |
| Carrying amounts | ||||||
| As at 1 January 2015 restated* | 4,255.8 | 640.7 | 1,831.0 | 13.8 | 105.9 | 2,591.4 |
| As at 31 December 2015 | 3,638.5 | 680.8 | 1,658.8 | 11.7 | 70.9 | 2,422.2 |
* restatement resulting from final purchase price allocation of Metelem (see note 37 in consolidated financial statement for 2015)