Page 38 - eco_eng

6. Intangible assets

The breakdown and movements in intangible assets in 2009 and 2008 are as follows:

Exercise 2010 01/01/10 Additions Disposals Transfers 31/12/10 Cost

Trademarks and trade names 13,372 - - - 13,372 Audiovisual property rights 304,485 60,406 (66,094) 5,448 304,245 Master copies and Customs 13 - (4) - 9 Dubbing and other work 7,609 781 (273) - 8,117 Coproduction rights 6,712 - - - 6,712 Fiction series rights 936,230 52,717 - 4,414 993,361 Distribution rights 10,397 - - - 10,397 Other auxiliary services (distribution) 539 - - - 539 Rights: options, scripts, development 127 685 (97) (90) 625 Start-up expenses - Prepayments, audiovisual property rights

7,220 3,355 - (5,448) 5,127

Prepayments, fction series rights 1,840 3,486 (30) (4,324) 972 Computer software in progress 961 637 (4) (1,145) 449 Software 13,433 438 (334) 1,101 14,638 Total 1,302,938 122,505 (66,836) (44) 1,358,563

Accumulated Depreciation

Trademarks and trade names (13,127) (30) - (13,157) Audiovisual property rights (176,002) (72,075) 66,094 (181,983) Master copies and Customs (11) (1) 4 (8) Dubbing and other work (6,527) (950) 273 (7,204) Coproduction rights (6,713) - - (6,713) Fiction series rights (900,953) (68,249) - (969,202) Distribution rights (10,397) - - (10,397) Other auxiliary services (distribution) (539) - - (539) Software (11,929) (1,386) 329 (12,986) Total depreciation (1,126,198) (142,691) 66,700 - (1,202,189)

- Impairment losses (13,106) (360) 11,688 (1,778) Total (1,139,304) (1,203,967) Net carrying amount 163,634 154,596

38

GESTEVISION TELECINCO, S.A.