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5.5 Goodwill

In accordance with IFRS 3 “Business Combinations” scheduled amortisation is not taken on goodwill. Goodwill was subject to an impairment test.

Development of goodwill
in EUR thousand
2010 2009
Net book value at 31 December of the previous year 44,393 42,833
Currency translation at 1 January 1,663 1,560
Net book value at 1 January of the year under review 46,056 44,393
Corporate changes (283) -
Net book value at 31 December of the year under review 45,773 44,393

This item principally included the goodwill from the acquisition of E+S Rückversicherung AG as well as from acquisition transactions within the subgroup of Hannover Reinsurance Group Africa (Pty.) Ltd. For further information on the method used to test impairment the reader is referred to our explanatory remarks in Section 3.2 “Summary of major accounting policies”.

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