TAILIEUCHUNG - International Accounting Standard 39 Financial Instruments: Recognition and Measurement

ATL Ultrasound was acquired on October 2, 1998 for NLG 1,613 million in cash. ATL Ultrasound is a leading company in the high-performance ultrasound market. Included in the purchase price for ATL was goodwill paid for the amount of NLG 775 million, in-process R&D for the amount of NLG 401 million and NLG 115 million for patents and trademarks. Goodwill and patents and trademarks are capitalized under intangible assets and amortized over 12 years and 8 years respectively. In-process R&D represents the value assigned to research and development projects of ATL Ultrasound that were commenced but not yet completed at the date of acquisition and which, if unsuccessful, have. | EC staff consolidated version as of 18 February 2011 FOR INFORMATION PURPOSES ONLY International Accounting Standard 39 Financial Instruments Recognition and Measurement Objective 1 The objective of this Standard is to establish principles for recognising and measuring financial assets financial liabilities and some contracts to buy or sell non-financial items. Requirements for presenting information about financial instruments are in IAS 32 Financial Instruments Presentation. Requirements for disclosing information about financial instruments are in IFRS 7 Financial Instruments Disclosures. Scope 2 This Standard shall be applied by all entities to all types of financial instruments except a those interests in subsidiaries associates and joint ventures that are accounted for under IAS 27 Consolidated and Separate Financial Statements IAS 28 Investments in Associates or IAS 31 Interests in Joint Ventures. However entities shall apply this Standard to an interest in a subsidiary associate or joint venture that according to IAS 27 IAS 28 or IAS 31 is accounted for under this Standard. Entities shall also apply this Standard to derivatives on an interest in a subsidiary associate or joint venture unless the derivative meets the definition of an equity instrument of the entity in IAS 32. b rights and obligations under leases to which IAS 17 Leases applies. However i lease receivables recognised by a lessor are subject to the derecognition and impairment provisions of this Standard see paragraphs 15-37 58 59 63-65 and Appendix A paragraphs AG36-AG52 and AG84-AG93 ii finance lease payables recognised by a lessee are subject to the derecognition provisions of this Standard see paragraphs 39-42 and Appendix A paragraphs AG57-AG63 and iii derivatives that are embedded in leases are subject to the embedded derivatives provisions of this Standard see paragraphs 10-13 and Appendix A paragraphs AG27-AG33 . c employers rights and obligations under employee benefit plans to which

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