9_GOODWILL
The goodwill can be summarised in the following manner:
In 2012, the goodwill from NAER, S.A. was derecognised with the liquidation of the company on 15 October, 2012
(note 1.1), which is entered in the separate Profit and Loss Statement, in the category of Impairment in Financial
Investments.
The goodwill ascertained with reference to Portway, S.A. was generated in January 2006, when ANA acquired
the entire stake that Fraport held in this company, thus becoming the sole shareholder. The capital stake acquired,
40%, was assessed at €2,704,000.00, a sum paid in cash by ANA, S.A.. Taking into consideration Portway, S.A.’s
equity as of 1 January 2006, the goodwill was ascertained at the sum of €1,430,116.85.
According to the policies defined by the Management, an impairment test was carried out for this goodwill at the
end of the year.
The main assumptions used in carrying out the impairment test were as follows:
ANNUAL REPORT ‘12
NOTES TO THE FINANCIAL STATEMENTS
209
Goods sold and consumable materials
7,165.24
14,922.14
Supplies and external services
236,126.98
322,917.25
Personnel costs
1,008,168.64
1,366,042.14
Other costs
171.23
224.82
1,251,632.09
1,704,106.35
2012
2011
Acquisition of 40% of Portway, S.A. in 2006
1,430,116.85
1,430,116.85
Acquisition of 4.41% of NAER, S.A. in 2007
-
690,142.45
1,430,116.85
2,120,259.30
2012
2011
Equity of Portway as of 1 January 2006
5,013,711.11
Percentage acquired from Fraport
40%
Accounting value of the stake acquired
1,273,883.14
Fair value of the stake
2,704,000.00
Goodwill
1,430,116.85
2012
