Changes during fiscal 2005/2006 and fiscal 2004/2005 to individual items within intangible assets are shown in the Group Changes in Intangible Assets and Property, Plant and Equipment tables.

Intangible assets as of September 30, 2006 include product know-how of €31,780k (previous year: €51,811k) arising from the leveraged buy-out.

The product know-how arising from the leveraged buy-out contains the acquired development services, valued on a historical cost basis, for products and solutions in the Retail and Banking segments.

Amortization of product know-how is €20,031k (previous year: €26,213k). This figure includes impairment losses of €2,984k (previous year: €5,781k) due to a lack of intrinsic value. The depreciation of other intangible assets, including impairment of €134k (previous year: €0k), amounts to €7,450k (previous year: €6,087k).

During fiscal 2005/2006, the acquisition of commercial patents and similar rights plus licenses to such rights resulted in additions of €5,737k (previous year: €5,599k). Advances made amount to €3,710k (previous year: €434k).

The reduction in goodwill by €43k is due to subsequent adjustments to the purchase consideration relating to BEB Industrie-Elektronik AG, Burgdorf, Switzerland, acquired in fiscal 2004/2005.

In the statement of income, product know-how amortization is shown under cost of sales. The depreciation of other intangible assets is included in the statement of income under the various functional cost headings (cost of sales, research and development expenses, selling expenses and general administration expenses).