103 / 140
21
Similarly, current liabilities are liabilities associated with the normal operating cycle, financial
liabilities held for trading, except for financial derivatives that will be settled in a period exceeding
one year; and, in general, all obligations that will mature or be extinguished at short term. All
other liabilities are classified as non-current liabilities.
5.- Intangible assets
The changes in “Intangible Assets” in the balance sheets in 2015 and 2014 were as follows (in
thousands of euros):
Cost
Balance at
01/01/15
Additions
Increase or
decrease due
to transfer
Balance at
31/12/15
Licence
60,666
-
-
60,666
Trademark
15,819
-
-
15,819
Computer software
39,301
4,902
(411)
43,792
Other intangible assets
2,469
77
-
2,546
Total cost
118,255
4,979
(411)
122,823
Accumulated amortisation
Balance at
01/01/15
Additions
Increase or
decrease due
to transfer
Balance at
31/12/15
Trademark
(1,780)
(791)
-
(2,571)
Computer software
(33,236)
(2,942)
411
(35,767)
Other intangible assets
(304)
(456)
-
(760)
Total accumulated
amortisation
(35,320)
(4,189)
411 (39,098)
Total intangible assets Balance at
01/01/15
Balance at
31/12/15
Cost
118,255
122,823
Accumulated amortisation
(35,320)
(39,098)
Total, net
82,935
83,725
Cost
Balance at
01/01/14
Additions
Increase or
decrease due
to transfer
Balance at
31/12/14
Licence
60,666
-
-
60,666
Trademark
15,819
-
-
15,819
Computer software
35,890
3,444
(33)
39,301
Other intangible assets
304
2,165
-
2,469
Total cost
112,679
5,609
(33)
118,255
Accumulated amortisation
Balance at
01/01/14
Additions
Increase or
decrease due
to transfer
Balance at
31/12/14
Trademark
(989)
(791)
-
(1,780)
Computer software
(30,101)
(3,121)
(14)
(33,236)
Other intangible assets
(304)
-
-
(304)
Total accumulated
amortisation
(31,394)
(3,912)
(14) (35,320)
Total intangible assets Balance at
01/01/14
Balance at
31/12/14
Cost
112,679
118,255
Accumulated amortisation
(31,394)
(35,320)
Total, net
81,285
82,935
At the end of 2015 and 2014 the Company had fully amortised intangible assets still in use, the
detail being as follows (in thousands of euros):