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Intangible assets (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure of detailed information about intangible assets [abstract] |
Schedule of changes in intangible assets |
Changes in intangible assets
| Goodwill | Software | Other | Total
in EUR million | 2023 | 2022 | 2023 | 2022 | 2023 | 2022 | 2023 | 2022
Opening balance as at 1 January | 464 | 472 | 636 | 682 | 2 | 2 | 1,102 | 1,156
Opening balance adjustment 1 |  | 25 |  |  |  |  |  | 25
Additions |  |  | 64 | 54 |  |  | 64 | 54
Capitalised expenses |  |  | 246 | 144 |  |  | 246 | 144
Amortisation |  |  | -213 | -226 |  |  | -213 | -226
Impairments 1 2 |  | -32 | -5 | -22 |  |  | -5 | -54
Exchange rate differences | 5 | -1 | 2 | 4 |  |  | 7 | 2
Disposals |  |  | -10 | -3 |  |  | -10 | -3
Changes in the composition of the group and other changes |  |  | 8 | 3 | 1 |  | 8 | 3
Closing balance | 469 | 464 | 727 | 636 | 2 | 2 | 1,198 | 1,102
Gross carrying amount | 469 | 464 | 2,646 | 2,491 | 8 | 8 | 3,123 | 2,962
Accumulated amortisation |  |  | -1,876 | -1,787 | -4 | -4 | -1,879 | -1,790
Accumulated impairments |  |  | -43 | -69 | -2 | -2 | -45 | -70
Net carrying value | 469 | 464 | 727 | 636 | 2 | 2 | 1,198 | 1,102
1 In 2022, the allocated goodwill to Türkiye cash generating unit after first being adjusted for hyperinflation accounting for EUR 25 million, was fully impaired for the amount of EUR 32 million (based on discount rate 24.04% and terminal growth rate 10.40% as per 1 January 2022). Türkiye is part of the Retail Other segment. 2 Impairments of intangible assets are presented within Other operating expenses in the statement of Profit or Loss.
Schedule of goodwill allocation to group of CGUs | Goodwill is allocated to groups of cash generating units (CGUs) as follows:
Goodwill allocation to group of CGUs
in EUR million | Method used for recoverable amount | Discount rate | Terminal growth rate | Goodwill | Goodwill
Group of CGU’s |  |  |  | 2023 | 2022
Retail Netherlands | Value in use | 8.80% | 2.20% | 30 | 30
Retail Germany | Value in use | 8.68% | 2.00% | 349 | 349
Retail Poland | Value in use | 10.44% | 2.40% | 75 | 69
Retail Romania | Value in use | 12.72% | 2.60% | 15 | 15
|  |  |  | 469 | 464

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- Definition The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The disclosure of goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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