The international Calvérac group is preparing the reconciliation for its Technologies class. Opening carrying amount: 820,000. Movements for the year: separate acquisitions 60,000, capitalised internal development 95,000, additions through business combinations 140,000, assets classified as held for sale 70,000, amortisation 110,000, impairment losses 25,000, reversals of impairment losses 10,000 and positive net exchange differences 12,000. Calculate the closing carrying amount.
- Opening carrying amount
- 820,000
- Additions acquired separately
- 60,000
- Additions from internal development
- 95,000
- Additions through business combinations
- 140,000
- Assets classified as held for sale
- 70,000
- Amortisation for the period
- 110,000
- Impairment losses for the period
- 25,000
- Reversals of impairment losses
- 10,000
- Net exchange differences (positive)
- 12,000