Selected notes to the consolidated statement of financial position

Goodwill and other intangible assets

The change in goodwill in the first nine months of 2016 resulted from a number of acquisitions, from which goodwill totalling €36.3 million arose, and from currency effects.

The total carrying amount for technology and development assets as at 30 September 2016 was €188.7 million (31 December 2015: €194.1 million). Development costs of €12.9 million were capitalised in the third quarter of 2016 (Q3 2015: €9.1 million); the corresponding figure for the first three quarters of 2016 was €33.1 million (Q1 – Q3 2015: €28.7 million). Total research and development costs of €33.0 million were expensed in the third quarter of 2016 (Q3 2015: €35.4 million), while €105.0 million was expensed in the first nine months of 2016 (Q1 – Q3 2015: €106.1 million). Of these respective amounts, €12.5 million related to amortisation in the third quarter of 2016 (Q3 2015: €13.6 million) and €37.1 million to amortisation in the first nine months of 2016 (Q1 – Q3 2015: €39.7 million).

Inventories

Trade receivables

Equity

Retirement benefit obligation

Financial liabilities