in thousands of EUR

2019

2018

Development costs for information systems

36,354

33,684

Computer software

1,840

2,608

Balance sheet value as at 31 December

38,194

36,292

Development costs for information systems

The development costs for information systems relate to the development costs for the banking system.

The movement in the development costs for the information systems item is as follows:

in thousands of EUR

2019

2018

1

This relates to the transfer of the bookvalue of the development costs for information systems from the branch in the UK to the subsidiary Triodos Bank UK Ltd.

Purchase value as at 1 January

57,442

43,828

Cumulative amortisation as at 1 January

–23,758

–16,557

 

 

 

Balance sheet value as at 1 January

33,684

27,271

Capitalised expenses

12,894

12,854

Amortisation

–7,465

–5,908

Impairments

–890

–512

Transfer1

–1,869

Exchange rate result on foreign currency

–21

Balance sheet value as at 31 December

36,354

33,684

 

 

 

Purchase value as at 31 December

66,307

57,442

Cumulative amortisation as at 31 December

–29,953

–23,758

Balance sheet value as at 31 December

36,354

33,684

Computer software

Computer software relate to software that has been purchased.

The movement in computer software is as follows:

in thousands of EUR

2019

2018

1

This relates to the transfer of the bookvalue of the development costs for information systems from the branch in the UK to the subsidiary Triodos Bank UK Ltd.

Purchase value as at 1 January

4,612

4,307

Cumulative amortisation as at 1 January

–2,004

–1,605

 

 

 

Balance sheet value as at 1 January

2,608

2,702

Purchase

474

981

Amortisation

–1,142

–1,075

Impairments

–37

Transfer1

–63

Balance sheet value as at 31 December

1,840

2,608

 

 

 

Purchase value as at 31 December

3,825

4,612

Cumulative amortisation as at 31 December

–1,985

–2,004

Balance sheet value as at 31 December

1,840

2,608