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ANNUAL REPORT AND CONSOLIDATED ACCOUNTS 2013
We also carried out a sensitivity analysis of the impairment tests for fixed assets of “Sol” restaurants, with the
premises used, those evaluation values were on the edge of generating impairment losses.
A variation of the discount rate in perpetuity of 1% and 2% would result in a further loss of 425.000 euros and
1.420.000 euros, respectively.
In the years ended on 31 December 2013 and 2012, the following assets were used under a financial lease:
2013
2012
Gross
Amount
Accumulated
depreciation
Gross
Amount
Accumulated
depreciation
Land and buildings
1,789
-1,730
2,240
-420
Equipment
393,926
-203,513
2,141,367
-879,670
Other tangible fixed assets
23,481
-10,674
78,218
-51,276
419,197
-215,917
2,221,825
-931,365
In the years 2013 and 2012 there were no new lease agreements.
About 63 thousand euros were capitalized in the year 2013 related to bank loans expense in Angola, the accumu-
lated value at December 31, 2013 was of about 375 thousand euros.
9. INTANGIBLE ASSETS
Goodwill and intangible assets are broken down as follows:
Dez-13
Dez-12
Goodwill
42,677,991
42,498,262
Intangible assets
15,309,535
16,532,724
57,987,526
59,030,986
