Netzwerk Beratung Informationssysteme Duisburg GmbH, Duisburg

All shares in Netzwerk Beratung Informationssysteme Duisburg GmbH, Duisburg, were acquired at the time of acquisition on 9 September 2008.

The recognition of the company acquisition on the balance sheet occurred using the purchase method (IFRS 3.16 et seq.).

In addition to the appointed assets and liabilities accrued from the acquired company, a customer base (570 thousand euros) and customer service contracts (90 thousand euros) were newly identified pursuant to the IFRS 3 in connection with IAS 38. In the course of capitalising the customer base, which is depreciated over five years, and the customer service contracts, which are depreciated over their residual terms, deferred tax liabilities were created (213 thousand euros).

With due regard to the total acquired net assets (1,000 thousand euros), the capital consolidation gave rise to a difference of 6 thousand euros which is recognised as goodwill.

With the acquisition of NBI (10 employees), the Bechtle Group has further strengthened its presence in the IT system house & managed services segment in North Rhine-Westphalia by a company already established in the market with a primary focus in the customer segment comprising public clients.

Since the acquisition and purchase price allocation of NIB viewed individually is immaterial for the Bechtle Group, it will be shown in the balance sheet at the time of initial consolidation pursuant to IFRS 3.68 summarised with the other individually viewed immaterial acquisitions and their purchase price allocations at the end of this Item VIII.