Selected notes to the consolidated statement of financial position

Goodwill and other intangible assets

The change in goodwill in the first nine months of 2015 resulted from the acquisition of the logistics automation division of automation specialist Agidens International NV (formerly the Egemin Group), from which goodwill of €50.9 million arose, and from currency effects.

The total carrying amount for technology and development assets as at 30 September 2015 was €199.6 million (31 December 2014: €210.0 million). Development costs of €9.1 million were capitalised in the third quarter of 2015 (Q3 2014: €9.9 million); the corresponding figure for the first three quarters of 2015 was €28.7 million (Q1 – Q3 2014: €31.5 million). Total research and development costs of €35.4 million were expensed in the third quarter of 2015 (Q3 2014: €29.7 million), while €106.1 million was expensed in the first nine months of 2015 (Q1 – Q3 2014: €87.8 million). Of these respective amounts, €13.6 million related to amortisation in the third quarter of 2015 (Q3 2014: €10.8 million) and €39.7 million to amortisation in the first nine months of 2015 (Q1 – Q3 2014: €31.3 million).

Inventories

Trade receivables

Assets held for sale

Equity

Retirement benefit obligation