(12) Intangible assets

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In the year being reviewed, intangible assets developed as follows:

In the previous year, intangible assets developed as follows:

€2,541 thousand in additions to the item ‘Licenses and software’ of the year under review primarily relate to software purchased from third parties.

€3,015 thousand of the carrying amount of goodwill as of December 31, 2008, is allocable to the sales company in Dublin (Ireland), €1,772 thousand to the sales company in Vienna (Austria), and €111 thousand to other foreign companies.

Impairment tests carried out on goodwill were based on future estimated discounted cash flows derived from the multi-year budget. Impairment tests performed on goodwill in 2008 did not result in impairment losses.

In the year under review, development costs totalling €5,459 thousand (prior year: €9,924 thousand) met the capitalization criteria under IFRS.

The following research and development costs were recorded in the statement of income: