12 | other intangible assets

TRADEMARKS

CUSTOMER RELATIONSHIPS

CANDIDATE DATABASES

SOFTWARE

TOTAL

BREAKDOWN OF CARRYING
AMOUNT AS AT 1 JANUARY 2014

Cost

10,782

123,981

3,824

105,150

243,737

Accumulated amortisation and impairments

-9,846

-113,445

-3,824

-56,648

-183,763

Carrying amount as at 1 January 2014

936

10,536

-

48,502

59,974

CHANGES IN CARRYING AMOUNT

Acquisition of subsidiaries

776

2,546

-

2,052

5,374

Investments

-

400

-

11,705

12,105

Disposals

-

-

-

-80

-80

Amortisation

-353

-6,018

-

-9,052

-15,423

Impairments

-

-

-

-3,955

-3,955

Balance

423

-3,072

-

670

-1,979

BREAKDOWN OF CARRYING
AMOUNT AS AT 31 DECEMBER 2014

Cost

5,546

65,395

-

115,967

186,908

Accumulated amortisation and impairments

-4,187

-57,931

-

-66,795

-128,913

Carrying amount as at 31 December 2014

1,359

7,464

-

49,172

57,995

CHANGES IN CARRYING AMOUNT

Acquisition of subsidiaries

112

97

-

129

338

Investments

-

-

-

12,417

12,417

Disposals

-

-

-

-434

-434

Amortisation

-419

-3,366

-

-9,259

-13,044

Impairments

-

-

-

-4,343

-4,343

Balance

-307

-3,269

-

-1,490

-5,066

BREAKDOWN OF CARRYING
AMOUNT AS AT 31 DECEMBER 2015

Cost

1,572

12,412

-

100,669

114,653

Accumulated amortisation and impairments

-520

-8,217

-

-52,987

-61,724

CARRYING AMOUNT AS AT 31 DECEMBER 2015

1,052

4,195

-

47,682

52,929

Investments in software includes an amount of € 5,263 with respect to software in development (2014: € 6,770).

An amount of € 3,785 (2014: € 6,371) for amortisation of trademarks and customer relationships is recognised as selling costs. An amount of € 7,432 (2014: € 7,667) arising from the amortisation of software is included in general and administrative expenses; an amount of € 1,827 (2014: € 1,385) is included in selling expenses.

The impairments in 2015 and 2014 relate to software that is no longer in use. The impairments are recognised as selling expenses and relate to the Netherlands and both years.

The remaining useful life of the trademarks is between two and six years, the remaining useful life of the customer relationships is between one and five years. The remaining useful life of software is between one and ten years.