SUPPORT EDV-Handelsgesellschaft mbH, Vienna, Austria

All shares in SUPPORT EDV Handelsgesellschaft mbH, Vienna, Austria, were acquired at the time of acquisition on 12 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 (1,300 thousand euros) and customer service contracts (50 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 (338 thousand euros).

With due regard to the total acquired net assets (1,097 thousand euros), the capital consolidation gave rise to a difference of 1,558 thousand euros which is recognised as goodwill.

With the acquisition of supportEDV (20 employees), the Bechtle Group is now represented in the IT system house & managed services segment with a second renowned and established company in Austria and thus is continuing to implement its goal of full geographic coverage in the entire German-speaking market.

Since the acquisition and purchase price allocation of supportEDV 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.