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unstructured | dev | train | /pdf/EW/2017/page_82.pdf | 3,580 | 0 | <table><tr><td>Current assets</td></td><td>$3.6</td></td></tr><tr><td>Property and equipment, net</td></td><td>0.3</td></td></tr><tr><td>Goodwill</td></td><td>142.1</td></td></tr><tr><td>IPR&D</td></td><td>53.1</td></td></tr><tr><td>Other assets</td></td><td>0.1</td></td></tr><tr><td>Current liabilities assumed</td></td><td>(0.8)</td></td></tr><tr><td>Deferred income taxes</td></td><td>(12.7)</td></td></tr><tr><td>Total purchase price</td></td><td>185.7</td></td></tr><tr><td>Less: cash acquired</td></td><td>(3.5)</td></td></tr><tr><td>Total purchase price, net of cash acquired</td></td><td>$182.2</td></td></tr></table> | <table><tbody><tr><td>Current assets</td><td>2...</td><td></td><td></td><td></td><td>e</td><td>e</td><td>6... tenn</td><td></td><td>$ 3.6</td></tr><tr><td>Property and</td><td></td><td>equipment,</td><td></td><td>net.............</td><td></td><td></td><td>0...</td><td></td><td>0.3</td></tr><tr><td>Goodwill...</td><td></td><td>0...</td><td></td><td></td><td>cece</td><td></td><td>eee</td><td></td><td>142.1</td></tr><tr><td>TPR&D 1...</td><td></td><td></td><td></td><td></td><td>cence</td><td>eee</td><td>eee</td><td></td><td>53.1</td></tr><tr><td>Other assets</td><td></td><td>2.0...</td><td></td><td></td><td>ccc</td><td></td><td>ee</td><td>teens</td><td>0.1</td></tr><tr><td>Current liabilities</td><td></td><td>assumed</td><td>2.2...</td><td>0</td><td></td><td></td><td>eee</td><td></td><td>(0.8)</td></tr><tr><td>Deferred income</td><td></td><td>taxes</td><td>........</td><td>0.00.</td><td></td><td></td><td>cece eet</td><td>eens</td><td>(12.7)</td></tr><tr><td>Total purchase Less: cash acquired...</td><td></td><td>price</td><td>...... 0.2...</td><td>0.0.00.</td><td></td><td></td><td>eee cece</td><td>eee eee</td><td>185.7 (3.5)</td></tr><tr><td>Total purchase</td><td></td><td>price,</td><td>of</td><td>acquired</td><td></td><td></td><td>.....................</td><td></td><td>$182.2</td></tr></tbody></table> | 0.462564 | 0.714286 | 0.413897 | 0.409091 | 0.504052 | 0.646562 | 0.806452 | 0.204431 | false | 0.520167 | | | | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Current assets | 2 | | | | e | e | 6 tenn | | $3 6 |
| Property and | | equipment, | | net | | | 0 | | 0 3 |
| Goodwill | | 0 | | | cece | | eee | | 142 1 |
| TPR&D 1 | | | | | cence | eee | eee | | 53 1 |
| Other assets | | 2 0 | | | ccc | | ee | teens | 0 1 |
| Current liabilities | | assumed | 2 2 | 0 | | | eee | | (0 8) |
| Deferred income | | taxes | | 0 00 | | | cece eet | eens | (12 7) |
| Total purchase Less: cash acquired | | price | 0 2 | 0 0 00 | | | eee cece | eee eee | 185 7 (3 5) |
| Total purchase | | price, | of | acquired | | | | | $182 2 | | finqa242 | what percentage of the total purchase price net of cash acquired is ipr&d ? | 29% | divide(53.1, 182.2) | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) 12 months after the acquisition date will be disbursed to harpoon medical , inc . 2019s former shareholders .
acquisition-related costs of $ 0.4 million were recorded in 201cselling , general , and administrative expenses 201d during the year ended december 31 , 2017 .
harpoon medical , inc .
is a medical technology company pioneering beating-heart repair for degenerative mitral regurgitation .
the company plans to add this technology to its portfolio of mitral and tricuspid repair products .
the acquisition was accounted for as a business combination .
tangible and intangible assets acquired were recorded based on their estimated fair values at the acquisition date .
the excess of the purchase price over the fair value of net assets acquired was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : . | goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rates used to determine the fair value of the ipr&d ranged from 18.0% ( 18.0 % ) to 19.0% ( 19.0 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 41.4 million of additional research and development expenditures would be incurred prior to the date of product introduction .
in the valuation , net cash inflows were modeled to commence in europe in 2018 , and in the united states and japan in 2022 .
upon completion of development , the underlying research and development asset will be amortized over its estimated useful life .
the results of operations for harpoon medical , inc .
have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of harpoon medical , inc .
are not material in relation to the consolidated financial statements of the company .
valtech cardio ltd .
on november 26 , 2016 , the company entered into an agreement and plan of merger to acquire valtech cardio ltd .
( 201cvaltech 201d ) for approximately $ 340.0 million , subject to certain adjustments , with the potential for up to an additional $ 350.0 million in pre-specified milestone-driven payments over the next 10 years .
the . | | | current assets | $ 3.6 |
|---:|:------------------------------------------|:---------------|
| 0 | property and equipment net | 0.3 |
| 1 | goodwill | 142.1 |
| 2 | ipr&d | 53.1 |
| 3 | other assets | 0.1 |
| 4 | current liabilities assumed | -0.8 ( 0.8 ) |
| 5 | deferred income taxes | -12.7 ( 12.7 ) |
| 6 | total purchase price | 185.7 |
| 7 | less : cash acquired | -3.5 ( 3.5 ) |
| 8 | total purchase price net of cash acquired | $ 182.2 | | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) 12 months after the acquisition date will be disbursed to harpoon medical , inc . 2019s former shareholders .
acquisition-related costs of $ 0.4 million were recorded in 201cselling , general , and administrative expenses 201d during the year ended december 31 , 2017 .
harpoon medical , inc .
is a medical technology company pioneering beating-heart repair for degenerative mitral regurgitation .
the company plans to add this technology to its portfolio of mitral and tricuspid repair products .
the acquisition was accounted for as a business combination .
tangible and intangible assets acquired were recorded based on their estimated fair values at the acquisition date .
the excess of the purchase price over the fair value of net assets acquired was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : ._| | current assets | $ 3.6 |
|---:|:------------------------------------------|:---------------|
| 0 | property and equipment net | 0.3 |
| 1 | goodwill | 142.1 |
| 2 | ipr&d | 53.1 |
| 3 | other assets | 0.1 |
| 4 | current liabilities assumed | -0.8 ( 0.8 ) |
| 5 | deferred income taxes | -12.7 ( 12.7 ) |
| 6 | total purchase price | 185.7 |
| 7 | less : cash acquired | -3.5 ( 3.5 ) |
| 8 | total purchase price net of cash acquired | $ 182.2 |_goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rates used to determine the fair value of the ipr&d ranged from 18.0% ( 18.0 % ) to 19.0% ( 19.0 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 41.4 million of additional research and development expenditures would be incurred prior to the date of product introduction .
in the valuation , net cash inflows were modeled to commence in europe in 2018 , and in the united states and japan in 2022 .
upon completion of development , the underlying research and development asset will be amortized over its estimated useful life .
the results of operations for harpoon medical , inc .
have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of harpoon medical , inc .
are not material in relation to the consolidated financial statements of the company .
valtech cardio ltd .
on november 26 , 2016 , the company entered into an agreement and plan of merger to acquire valtech cardio ltd .
( 201cvaltech 201d ) for approximately $ 340.0 million , subject to certain adjustments , with the potential for up to an additional $ 350.0 million in pre-specified milestone-driven payments over the next 10 years .
the . | 2,017 | 82 | EW | Edwards Lifesciences | Health Care | Health Care Equipment | Irvine, California | 2011-04-01 | 1,099,800 | 1958 | Wie viel Prozent des Gesamtkaufpreises abzüglich erworbener Barmittel entfallen auf IPR&D? | Edwards Lifesciences Corporation – Anmerkungen zum Konzernabschluss (Fortsetzung) 7.
Akquisitionen (Fortsetzung) 12 Monate nach dem Erwerbsdatum werden an Harpoon Medical, Inc. ausgezahlt. Ehemalige Aktionäre von 2019.
Im Geschäftsjahr zum 31. Dezember 2017 wurden akquisitionsbezogene Kosten in Höhe von 0,4 Millionen US-Dollar in den Vertriebs-, allgemeinen und Verwaltungskosten 201d erfasst.
Harpoon Medical, Inc.
ist ein Medizintechnikunternehmen, das Pionierarbeit bei der Reparatur schlagender Herzen bei degenerativer Mitralinsuffizienz leistet.
Das Unternehmen plant, diese Technologie in sein Portfolio an Mitral- und Trikuspidalreparaturprodukten aufzunehmen.
Die Akquisition wurde als Unternehmenszusammenschluss bilanziert.
Die erworbenen materiellen und immateriellen Vermögenswerte wurden auf der Grundlage ihrer geschätzten beizulegenden Zeitwerte zum Erwerbszeitpunkt erfasst.
Der Überschuss des Kaufpreises über den beizulegenden Zeitwert des erworbenen Nettovermögens wurde im Geschäfts- oder Firmenwert erfasst.
Die folgende Tabelle fasst die beizulegenden Zeitwerte der erworbenen Vermögenswerte und übernommenen Schulden zusammen (in Millionen): ._| | Umlaufvermögen | 3,6 $ |
|---:|:---------------------------| :---------------|
| 0 | Immobilien- und Ausrüstungsnetz | 0,3 |
| 1 | guter Wille | 142,1 |
| 2 | ipr&d | 53,1 |
| 3 | sonstige Vermögenswerte | 0,1 |
| 4 | übernommene kurzfristige Verbindlichkeiten | -0,8 ( 0,8 ) |
| 5 | latente Einkommenssteuern | -12,7 (12,7) |
| 6 | Gesamtkaufpreis | 185,7 |
| 7 | weniger: erworbenes Bargeld | -3,5 (3,5) |
| 8 | Gesamtkaufpreis abzüglich erworbener Barmittel | 182,2 $ |_Goodwill beinhaltet erwartete Synergien und andere Vorteile, von denen das Unternehmen glaubt, dass sie sich aus der Übernahme ergeben werden.
Der Geschäfts- oder Firmenwert wurde 2019 dem Segment USA der Gesellschaft zugeordnet und ist steuerlich nicht abzugsfähig.
IPR&D wurde zum beizulegenden Zeitwert als immaterieller Vermögenswert mit unbestimmter Nutzungsdauer aktiviert und wird in den Folgeperioden auf Wertminderung überprüft.
Der beizulegende Zeitwert der IPR&D wurde anhand des Ertragswertverfahrens ermittelt.
Dieser Ansatz bestimmt den beizulegenden Zeitwert auf der Grundlage von Cashflow-Prognosen, die unter Verwendung einer risikoadjustierten Rendite auf den Barwert abgezinst werden.
Die zur Bestimmung des beizulegenden Zeitwerts der IPR&D verwendeten Abzinsungssätze lagen zwischen 18,0 % (18,0 %) und 19,0 % (19,0 %).
Vor dem Verkauf eines Produkts ist der Abschluss erfolgreicher Designentwicklungen, Prüfstandstests, vorklinischer Studien und klinischer Studien am Menschen erforderlich.
Zu den Risiken und Ungewissheiten, die mit dem Abschluss der Entwicklung innerhalb eines angemessenen Zeitraums verbunden sind, gehören diejenigen im Zusammenhang mit dem Design, der Entwicklung und der Herstellbarkeit des Produkts, dem Erfolg vorklinischer und klinischer Studien und dem Zeitpunkt der behördlichen Genehmigungen.
Bei der Bewertung wurde davon ausgegangen, dass vor dem Datum der Produkteinführung zusätzliche Forschungs- und Entwicklungsausgaben in Höhe von 41,4 Millionen US-Dollar anfallen würden.
Bei der Bewertung wurde modelliert, dass die Nettomittelzuflüsse in Europa im Jahr 2018 und in den Vereinigten Staaten und Japan im Jahr 2022 beginnen würden.
Nach Abschluss der Entwicklung wird das zugrunde liegende Forschungs- und Entwicklungsvermögen über seine geschätzte Nutzungsdauer abgeschrieben.
Die Betriebsergebnisse von Harpoon Medical, Inc.
wurden ab dem Erwerbszeitpunkt in den beigefügten Konzernabschluss einbezogen.
Pro-forma-Ergebnisse wurden nicht als Ergebnisse von Harpoon Medical, Inc. dargestellt.
sind im Hinblick auf den Konzernabschluss der Gesellschaft nicht wesentlich.
Valtech Cardio Ltd.
Am 26. November 2016 schloss das Unternehmen eine Vereinbarung und einen Fusionsplan zur Übernahme von Valtech Cardio Ltd. ab.
(201cvaltech 201d) für etwa 340,0 Millionen US-Dollar, vorbehaltlich bestimmter Anpassungen, mit der Möglichkeit für bis zu weitere 350,0 Millionen US-Dollar an vorab festgelegten Meilensteinzahlungen in den nächsten 10 Jahren.
Die . | 0.29143798024149287 | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) 12 months after the acquisition date will be disbursed to harpoon medical , inc . 2019s former shareholders .
acquisition-related costs of $ 0.4 million were recorded in 201cselling , general , and administrative expenses 201d during the year ended december 31 , 2017 .
harpoon medical , inc .
is a medical technology company pioneering beating-heart repair for degenerative mitral regurgitation .
the company plans to add this technology to its portfolio of mitral and tricuspid repair products .
the acquisition was accounted for as a business combination .
tangible and intangible assets acquired were recorded based on their estimated fair values at the acquisition date .
the excess of the purchase price over the fair value of net assets acquired was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : .
| | | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Current assets | 2 | | | | e | e | 6 tenn | | $3 6 |
| Property and | | equipment, | | net | | | 0 | | 0 3 |
| Goodwill | | 0 | | | cece | | eee | | 142 1 |
| TPR&D 1 | | | | | cence | eee | eee | | 53 1 |
| Other assets | | 2 0 | | | ccc | | ee | teens | 0 1 |
| Current liabilities | | assumed | 2 2 | 0 | | | eee | | (0 8) |
| Deferred income | | taxes | | 0 00 | | | cece eet | eens | (12 7) |
| Total purchase Less: cash acquired | | price | 0 2 | 0 0 00 | | | eee cece | eee eee | 185 7 (3 5) |
| Total purchase | | price, | of | acquired | | | | | $182 2 |
goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rates used to determine the fair value of the ipr&d ranged from 18.0% ( 18.0 % ) to 19.0% ( 19.0 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 41.4 million of additional research and development expenditures would be incurred prior to the date of product introduction .
in the valuation , net cash inflows were modeled to commence in europe in 2018 , and in the united states and japan in 2022 .
upon completion of development , the underlying research and development asset will be amortized over its estimated useful life .
the results of operations for harpoon medical , inc .
have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of harpoon medical , inc .
are not material in relation to the consolidated financial statements of the company .
valtech cardio ltd .
on november 26 , 2016 , the company entered into an agreement and plan of merger to acquire valtech cardio ltd .
( 201cvaltech 201d ) for approximately $ 340.0 million , subject to certain adjustments , with the potential for up to an additional $ 350.0 million in pre-specified milestone-driven payments over the next 10 years .
the . | 0 |
unstructured | dev | train | /pdf/EW/2017/page_82.pdf | 3,580 | 0 | <table><tr><td>Current assets</td></td><td>$3.6</td></td></tr><tr><td>Property and equipment, net</td></td><td>0.3</td></td></tr><tr><td>Goodwill</td></td><td>142.1</td></td></tr><tr><td>IPR&D</td></td><td>53.1</td></td></tr><tr><td>Other assets</td></td><td>0.1</td></td></tr><tr><td>Current liabilities assumed</td></td><td>(0.8)</td></td></tr><tr><td>Deferred income taxes</td></td><td>(12.7)</td></td></tr><tr><td>Total purchase price</td></td><td>185.7</td></td></tr><tr><td>Less: cash acquired</td></td><td>(3.5)</td></td></tr><tr><td>Total purchase price, net of cash acquired</td></td><td>$182.2</td></td></tr></table> | <table><tbody><tr><td>Current assets</td><td>2...</td><td></td><td></td><td></td><td>e</td><td>e</td><td>6... tenn</td><td></td><td>$ 3.6</td></tr><tr><td>Property and</td><td></td><td>equipment,</td><td></td><td>net.............</td><td></td><td></td><td>0...</td><td></td><td>0.3</td></tr><tr><td>Goodwill...</td><td></td><td>0...</td><td></td><td></td><td>cece</td><td></td><td>eee</td><td></td><td>142.1</td></tr><tr><td>TPR&D 1...</td><td></td><td></td><td></td><td></td><td>cence</td><td>eee</td><td>eee</td><td></td><td>53.1</td></tr><tr><td>Other assets</td><td></td><td>2.0...</td><td></td><td></td><td>ccc</td><td></td><td>ee</td><td>teens</td><td>0.1</td></tr><tr><td>Current liabilities</td><td></td><td>assumed</td><td>2.2...</td><td>0</td><td></td><td></td><td>eee</td><td></td><td>(0.8)</td></tr><tr><td>Deferred income</td><td></td><td>taxes</td><td>........</td><td>0.00.</td><td></td><td></td><td>cece eet</td><td>eens</td><td>(12.7)</td></tr><tr><td>Total purchase Less: cash acquired...</td><td></td><td>price</td><td>...... 0.2...</td><td>0.0.00.</td><td></td><td></td><td>eee cece</td><td>eee eee</td><td>185.7 (3.5)</td></tr><tr><td>Total purchase</td><td></td><td>price,</td><td>of</td><td>acquired</td><td></td><td></td><td>.....................</td><td></td><td>$182.2</td></tr></tbody></table> | 0.462564 | 0.714286 | 0.413897 | 0.409091 | 0.504052 | 0.646562 | 0.806452 | 0.204431 | false | 0.520167 | | | | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Current assets | 2 | | | | e | e | 6 tenn | | $3 6 |
| Property and | | equipment, | | net | | | 0 | | 0 3 |
| Goodwill | | 0 | | | cece | | eee | | 142 1 |
| TPR&D 1 | | | | | cence | eee | eee | | 53 1 |
| Other assets | | 2 0 | | | ccc | | ee | teens | 0 1 |
| Current liabilities | | assumed | 2 2 | 0 | | | eee | | (0 8) |
| Deferred income | | taxes | | 0 00 | | | cece eet | eens | (12 7) |
| Total purchase Less: cash acquired | | price | 0 2 | 0 0 00 | | | eee cece | eee eee | 185 7 (3 5) |
| Total purchase | | price, | of | acquired | | | | | $182 2 | | finqa382 | what percentage of the total purchase price net of cash acquired is goodwill? | 78% | divide(142.1, 182.2) | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) 12 months after the acquisition date will be disbursed to harpoon medical , inc . 2019s former shareholders .
acquisition-related costs of $ 0.4 million were recorded in 201cselling , general , and administrative expenses 201d during the year ended december 31 , 2017 .
harpoon medical , inc .
is a medical technology company pioneering beating-heart repair for degenerative mitral regurgitation .
the company plans to add this technology to its portfolio of mitral and tricuspid repair products .
the acquisition was accounted for as a business combination .
tangible and intangible assets acquired were recorded based on their estimated fair values at the acquisition date .
the excess of the purchase price over the fair value of net assets acquired was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : . | goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rates used to determine the fair value of the ipr&d ranged from 18.0% ( 18.0 % ) to 19.0% ( 19.0 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 41.4 million of additional research and development expenditures would be incurred prior to the date of product introduction .
in the valuation , net cash inflows were modeled to commence in europe in 2018 , and in the united states and japan in 2022 .
upon completion of development , the underlying research and development asset will be amortized over its estimated useful life .
the results of operations for harpoon medical , inc .
have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of harpoon medical , inc .
are not material in relation to the consolidated financial statements of the company .
valtech cardio ltd .
on november 26 , 2016 , the company entered into an agreement and plan of merger to acquire valtech cardio ltd .
( 201cvaltech 201d ) for approximately $ 340.0 million , subject to certain adjustments , with the potential for up to an additional $ 350.0 million in pre-specified milestone-driven payments over the next 10 years .
the . | | | current assets | $ 3.6 |
|---:|:------------------------------------------|:---------------|
| 0 | property and equipment net | 0.3 |
| 1 | goodwill | 142.1 |
| 2 | ipr&d | 53.1 |
| 3 | other assets | 0.1 |
| 4 | current liabilities assumed | -0.8 ( 0.8 ) |
| 5 | deferred income taxes | -12.7 ( 12.7 ) |
| 6 | total purchase price | 185.7 |
| 7 | less : cash acquired | -3.5 ( 3.5 ) |
| 8 | total purchase price net of cash acquired | $ 182.2 | | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) 12 months after the acquisition date will be disbursed to harpoon medical , inc . 2019s former shareholders .
acquisition-related costs of $ 0.4 million were recorded in 201cselling , general , and administrative expenses 201d during the year ended december 31 , 2017 .
harpoon medical , inc .
is a medical technology company pioneering beating-heart repair for degenerative mitral regurgitation .
the company plans to add this technology to its portfolio of mitral and tricuspid repair products .
the acquisition was accounted for as a business combination .
tangible and intangible assets acquired were recorded based on their estimated fair values at the acquisition date .
the excess of the purchase price over the fair value of net assets acquired was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : ._| | current assets | $ 3.6 |
|---:|:------------------------------------------|:---------------|
| 0 | property and equipment net | 0.3 |
| 1 | goodwill | 142.1 |
| 2 | ipr&d | 53.1 |
| 3 | other assets | 0.1 |
| 4 | current liabilities assumed | -0.8 ( 0.8 ) |
| 5 | deferred income taxes | -12.7 ( 12.7 ) |
| 6 | total purchase price | 185.7 |
| 7 | less : cash acquired | -3.5 ( 3.5 ) |
| 8 | total purchase price net of cash acquired | $ 182.2 |_goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rates used to determine the fair value of the ipr&d ranged from 18.0% ( 18.0 % ) to 19.0% ( 19.0 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 41.4 million of additional research and development expenditures would be incurred prior to the date of product introduction .
in the valuation , net cash inflows were modeled to commence in europe in 2018 , and in the united states and japan in 2022 .
upon completion of development , the underlying research and development asset will be amortized over its estimated useful life .
the results of operations for harpoon medical , inc .
have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of harpoon medical , inc .
are not material in relation to the consolidated financial statements of the company .
valtech cardio ltd .
on november 26 , 2016 , the company entered into an agreement and plan of merger to acquire valtech cardio ltd .
( 201cvaltech 201d ) for approximately $ 340.0 million , subject to certain adjustments , with the potential for up to an additional $ 350.0 million in pre-specified milestone-driven payments over the next 10 years .
the . | 2,017 | 82 | EW | Edwards Lifesciences | Health Care | Health Care Equipment | Irvine, California | 2011-04-01 | 1,099,800 | 1958 | Wie viel Prozent des Gesamtkaufpreises abzüglich erworbener Barmittel ist Goodwill? | Edwards Lifesciences Corporation – Anmerkungen zum Konzernabschluss (Fortsetzung) 7.
Akquisitionen (Fortsetzung) 12 Monate nach dem Erwerbsdatum werden an Harpoon Medical, Inc. ausgezahlt. Ehemalige Aktionäre von 2019.
Im Geschäftsjahr zum 31. Dezember 2017 wurden akquisitionsbezogene Kosten in Höhe von 0,4 Millionen US-Dollar in den Vertriebs-, allgemeinen und Verwaltungskosten 201d erfasst.
Harpoon Medical, Inc.
ist ein Medizintechnikunternehmen, das Pionierarbeit bei der Reparatur schlagender Herzen bei degenerativer Mitralinsuffizienz leistet.
Das Unternehmen plant, diese Technologie in sein Portfolio an Mitral- und Trikuspidalreparaturprodukten aufzunehmen.
Die Akquisition wurde als Unternehmenszusammenschluss bilanziert.
Die erworbenen materiellen und immateriellen Vermögenswerte wurden auf der Grundlage ihrer geschätzten beizulegenden Zeitwerte zum Erwerbszeitpunkt erfasst.
Der Überschuss des Kaufpreises über den beizulegenden Zeitwert des erworbenen Nettovermögens wurde im Geschäfts- oder Firmenwert erfasst.
Die folgende Tabelle fasst die beizulegenden Zeitwerte der erworbenen Vermögenswerte und übernommenen Schulden zusammen (in Millionen): ._| | Umlaufvermögen | 3,6 $ |
|---:|:---------------------------| :---------------|
| 0 | Immobilien- und Ausrüstungsnetz | 0,3 |
| 1 | guter Wille | 142,1 |
| 2 | ipr&d | 53,1 |
| 3 | sonstige Vermögenswerte | 0,1 |
| 4 | übernommene kurzfristige Verbindlichkeiten | -0,8 ( 0,8 ) |
| 5 | latente Einkommenssteuern | -12,7 (12,7) |
| 6 | Gesamtkaufpreis | 185,7 |
| 7 | weniger: erworbenes Bargeld | -3,5 (3,5) |
| 8 | Gesamtkaufpreis abzüglich erworbener Barmittel | 182,2 $ |_Goodwill beinhaltet erwartete Synergien und andere Vorteile, von denen das Unternehmen glaubt, dass sie sich aus der Übernahme ergeben werden.
Der Geschäfts- oder Firmenwert wurde 2019 dem Segment USA der Gesellschaft zugeordnet und ist steuerlich nicht abzugsfähig.
IPR&D wurde zum beizulegenden Zeitwert als immaterieller Vermögenswert mit unbestimmter Nutzungsdauer aktiviert und wird in den Folgeperioden auf Wertminderung überprüft.
Der beizulegende Zeitwert der IPR&D wurde anhand des Ertragswertverfahrens ermittelt.
Dieser Ansatz bestimmt den beizulegenden Zeitwert auf der Grundlage von Cashflow-Prognosen, die unter Verwendung einer risikoadjustierten Rendite auf den Barwert abgezinst werden.
Die zur Bestimmung des beizulegenden Zeitwerts der IPR&D verwendeten Abzinsungssätze lagen zwischen 18,0 % (18,0 %) und 19,0 % (19,0 %).
Vor dem Verkauf eines Produkts ist der Abschluss erfolgreicher Designentwicklungen, Prüfstandstests, vorklinischer Studien und klinischer Studien am Menschen erforderlich.
Zu den Risiken und Ungewissheiten, die mit dem Abschluss der Entwicklung innerhalb eines angemessenen Zeitraums verbunden sind, gehören diejenigen im Zusammenhang mit dem Design, der Entwicklung und der Herstellbarkeit des Produkts, dem Erfolg vorklinischer und klinischer Studien und dem Zeitpunkt der behördlichen Genehmigungen.
Bei der Bewertung wurde davon ausgegangen, dass vor dem Datum der Produkteinführung zusätzliche Forschungs- und Entwicklungsausgaben in Höhe von 41,4 Millionen US-Dollar anfallen würden.
Bei der Bewertung wurde modelliert, dass die Nettomittelzuflüsse in Europa im Jahr 2018 und in den Vereinigten Staaten und Japan im Jahr 2022 beginnen würden.
Nach Abschluss der Entwicklung wird das zugrunde liegende Forschungs- und Entwicklungsvermögen über seine geschätzte Nutzungsdauer abgeschrieben.
Die Betriebsergebnisse von Harpoon Medical, Inc.
wurden ab dem Erwerbszeitpunkt in den beigefügten Konzernabschluss einbezogen.
Pro-forma-Ergebnisse wurden nicht als Ergebnisse von Harpoon Medical, Inc. dargestellt.
sind im Hinblick auf den Konzernabschluss der Gesellschaft nicht wesentlich.
Valtech Cardio Ltd.
Am 26. November 2016 schloss das Unternehmen eine Vereinbarung und einen Fusionsplan zur Übernahme von Valtech Cardio Ltd. ab.
(201cvaltech 201d) für etwa 340,0 Millionen US-Dollar, vorbehaltlich bestimmter Anpassungen, mit der Möglichkeit für bis zu weitere 350,0 Millionen US-Dollar an vorab festgelegten Meilensteinzahlungen in den nächsten 10 Jahren.
Die . | 0.7799121844127332 | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) 12 months after the acquisition date will be disbursed to harpoon medical , inc . 2019s former shareholders .
acquisition-related costs of $ 0.4 million were recorded in 201cselling , general , and administrative expenses 201d during the year ended december 31 , 2017 .
harpoon medical , inc .
is a medical technology company pioneering beating-heart repair for degenerative mitral regurgitation .
the company plans to add this technology to its portfolio of mitral and tricuspid repair products .
the acquisition was accounted for as a business combination .
tangible and intangible assets acquired were recorded based on their estimated fair values at the acquisition date .
the excess of the purchase price over the fair value of net assets acquired was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : .
| | | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Current assets | 2 | | | | e | e | 6 tenn | | $3 6 |
| Property and | | equipment, | | net | | | 0 | | 0 3 |
| Goodwill | | 0 | | | cece | | eee | | 142 1 |
| TPR&D 1 | | | | | cence | eee | eee | | 53 1 |
| Other assets | | 2 0 | | | ccc | | ee | teens | 0 1 |
| Current liabilities | | assumed | 2 2 | 0 | | | eee | | (0 8) |
| Deferred income | | taxes | | 0 00 | | | cece eet | eens | (12 7) |
| Total purchase Less: cash acquired | | price | 0 2 | 0 0 00 | | | eee cece | eee eee | 185 7 (3 5) |
| Total purchase | | price, | of | acquired | | | | | $182 2 |
goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rates used to determine the fair value of the ipr&d ranged from 18.0% ( 18.0 % ) to 19.0% ( 19.0 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 41.4 million of additional research and development expenditures would be incurred prior to the date of product introduction .
in the valuation , net cash inflows were modeled to commence in europe in 2018 , and in the united states and japan in 2022 .
upon completion of development , the underlying research and development asset will be amortized over its estimated useful life .
the results of operations for harpoon medical , inc .
have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of harpoon medical , inc .
are not material in relation to the consolidated financial statements of the company .
valtech cardio ltd .
on november 26 , 2016 , the company entered into an agreement and plan of merger to acquire valtech cardio ltd .
( 201cvaltech 201d ) for approximately $ 340.0 million , subject to certain adjustments , with the potential for up to an additional $ 350.0 million in pre-specified milestone-driven payments over the next 10 years .
the . | 1 |
unstructured | dev | train | /pdf/EW/2016/page_79.pdf | 3,683 | 0 | <table><tr><td>Current assets</td></td><td>$28.1</td></td></tr><tr><td>Property and equipment, net</td></td><td>0.2</td></td></tr><tr><td>Goodwill</td></td><td>258.9</td></td></tr><tr><td>IPR&D</td></td><td>190.0</td></td></tr><tr><td>Current liabilities assumed</td></td><td>(32.9)</td></td></tr><tr><td>Deferred income taxes</td></td><td>(66.0)</td></td></tr><tr><td>Contingent consideration</td></td><td>(30.3)</td></td></tr><tr><td>Total cash purchase price</td></td><td>348.0</td></td></tr><tr><td>Less: cash acquired</td></td><td>(27.9)</td></td></tr><tr><td>Total cash purchase price, net of cash acquired</td></td><td>$320.1</td></td></tr></table> | <table><tbody><tr><td>Current assets</td><td></td><td>on</td><td></td><td>eee</td><td>eee</td></tr><tr><td>Property and</td><td></td><td>equipment,</td><td>net</td><td>eee</td><td></td></tr><tr><td>Goodwill</td><td>2...</td><td></td><td>een</td><td>eee</td><td>eee</td></tr><tr><td>IPR&D</td><td>oe</td><td></td><td></td><td>eee</td><td>eee</td></tr><tr><td>Current liabilities</td><td></td><td>assumed...</td><td></td><td>nee</td><td>eee</td></tr><tr><td>Deferred</td><td>income</td><td>taxes...</td><td>ene</td><td>ee</td><td>eee</td></tr><tr><td>Contingent</td><td></td><td>consideration.</td><td></td><td>eee</td><td></td></tr><tr><td>Total cash</td><td></td><td>purchase</td><td>price</td><td>eee</td><td>ee</td></tr><tr><td>Less: cash Total cash</td><td>acquired...</td><td>purchase</td><td>eee price,</td><td></td><td>eae</td></tr></tbody></table> | 0.395241 | 0.537037 | 0.55711 | 0.5625 | 0.352771 | 0.354628 | 0.7 | 0.20061 | false | 0.457487 | | | | | | | |
| --- | --- | --- | --- | --- | --- |
| Current assets | | on | | eee | eee |
| Property and | | equipment, | net | eee | |
| Goodwill | 2 | | een | eee | eee |
| IPR&D | oe | | | eee | eee |
| Current liabilities | | assumed | | nee | eee |
| Deferred | income | taxes | ene | ee | eee |
| Contingent | | consideration | | eee | |
| Total cash | | purchase | price | eee | ee |
| Less: cash Total cash | acquired | purchase | eee price, | | eae | | finqa61 | what percentage of the total cash purchase price net of cash acquired was represented by ipr&d? | 59% | divide(190.0, 320.1) | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : . | goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rate used to determine the fair value of the ipr&d was 16.5% ( 16.5 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 97.7 million of additional research and development expenditures would be incurred prior to the date of product introduction , and the company does not currently anticipate significant changes to forecasted research and development expenditures associated with the cardiaq program .
the company 2019s valuation model also assumed net cash inflows would commence in late 2018 , if successful clinical trial experiences lead to a ce mark approval .
upon completion of development , the underlying research and development intangible asset will be amortized over its estimated useful life .
the company disclosed in early february 2017 that it had voluntarily paused enrollment in its clinical trials for the edwards-cardiaq valve to perform further design validation testing on a feature of the valve .
this testing has been completed and , in collaboration with clinical investigators , the company has decided to resume screening patients for enrollment in its clinical trials .
the results of operations for cardiaq have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of cardiaq are not material in relation to the consolidated financial statements of the company .
8 .
goodwill and other intangible assets on july 3 , 2015 , the company acquired cardiaq ( see note 7 ) .
this transaction resulted in an increase to goodwill of $ 258.9 million and ipr&d of $ 190.0 million. . | | | current assets | $ 28.1 |
|---:|:-----------------------------------------------|:---------------|
| 0 | property and equipment net | 0.2 |
| 1 | goodwill | 258.9 |
| 2 | ipr&d | 190.0 |
| 3 | current liabilities assumed | -32.9 ( 32.9 ) |
| 4 | deferred income taxes | -66.0 ( 66.0 ) |
| 5 | contingent consideration | -30.3 ( 30.3 ) |
| 6 | total cash purchase price | 348.0 |
| 7 | less : cash acquired | -27.9 ( 27.9 ) |
| 8 | total cash purchase price net of cash acquired | $ 320.1 | | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : ._| | current assets | $ 28.1 |
|---:|:-----------------------------------------------|:---------------|
| 0 | property and equipment net | 0.2 |
| 1 | goodwill | 258.9 |
| 2 | ipr&d | 190.0 |
| 3 | current liabilities assumed | -32.9 ( 32.9 ) |
| 4 | deferred income taxes | -66.0 ( 66.0 ) |
| 5 | contingent consideration | -30.3 ( 30.3 ) |
| 6 | total cash purchase price | 348.0 |
| 7 | less : cash acquired | -27.9 ( 27.9 ) |
| 8 | total cash purchase price net of cash acquired | $ 320.1 |_goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rate used to determine the fair value of the ipr&d was 16.5% ( 16.5 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 97.7 million of additional research and development expenditures would be incurred prior to the date of product introduction , and the company does not currently anticipate significant changes to forecasted research and development expenditures associated with the cardiaq program .
the company 2019s valuation model also assumed net cash inflows would commence in late 2018 , if successful clinical trial experiences lead to a ce mark approval .
upon completion of development , the underlying research and development intangible asset will be amortized over its estimated useful life .
the company disclosed in early february 2017 that it had voluntarily paused enrollment in its clinical trials for the edwards-cardiaq valve to perform further design validation testing on a feature of the valve .
this testing has been completed and , in collaboration with clinical investigators , the company has decided to resume screening patients for enrollment in its clinical trials .
the results of operations for cardiaq have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of cardiaq are not material in relation to the consolidated financial statements of the company .
8 .
goodwill and other intangible assets on july 3 , 2015 , the company acquired cardiaq ( see note 7 ) .
this transaction resulted in an increase to goodwill of $ 258.9 million and ipr&d of $ 190.0 million. . | 2,016 | 79 | EW | Edwards Lifesciences | Health Care | Health Care Equipment | Irvine, California | 2011-04-01 | 1,099,800 | 1958 | Welcher Prozentsatz des gesamten Barkaufpreises abzüglich der erworbenen Barmittel entfiel auf IPR&D? | Edwards Lifesciences Corporation – Anmerkungen zum Konzernabschluss (Fortsetzung) 7.
Akquisitionen (fortgeführt) wurden im Goodwill erfasst.
Die folgende Tabelle fasst die beizulegenden Zeitwerte der erworbenen Vermögenswerte und übernommenen Schulden zusammen (in Millionen): ._| | Umlaufvermögen | 28,1 $ |
|---:|:---------------------------- ----|:---------------|
| 0 | Immobilien- und Ausrüstungsnetz | 0,2 |
| 1 | guter Wille | 258,9 |
| 2 | ipr&d | 190,0 |
| 3 | übernommene kurzfristige Verbindlichkeiten | -32,9 (32,9) |
| 4 | latente Einkommenssteuern | -66,0 (66,0) |
| 5 | bedingte Gegenleistung | -30,3 (30,3) |
| 6 | Gesamtkaufpreis in bar | 348,0 |
| 7 | weniger: erworbenes Bargeld | -27,9 (27,9) |
| 8 | Gesamtkaufpreis abzüglich erworbener Barmittel | 320,1 $ |_Goodwill beinhaltet erwartete Synergien und andere Vorteile, von denen das Unternehmen glaubt, dass sie sich aus der Übernahme ergeben werden.
Der Geschäfts- oder Firmenwert wurde 2019 dem Segment USA der Gesellschaft zugeordnet und ist steuerlich nicht abzugsfähig.
IPR&D wurde zum beizulegenden Zeitwert als immaterieller Vermögenswert mit unbestimmter Nutzungsdauer aktiviert und wird in den Folgeperioden auf Wertminderung überprüft.
Der beizulegende Zeitwert der IPR&D wurde anhand des Ertragswertverfahrens ermittelt.
Dieser Ansatz bestimmt den beizulegenden Zeitwert auf der Grundlage von Cashflow-Prognosen, die unter Verwendung einer risikoadjustierten Rendite auf den Barwert abgezinst werden.
Der zur Ermittlung des beizulegenden Zeitwerts des IPR&D verwendete Abzinsungssatz betrug 16,5 % (16,5 %).
Vor dem Verkauf eines Produkts ist der Abschluss erfolgreicher Designentwicklungen, Prüfstandstests, vorklinischer Studien und klinischer Studien am Menschen erforderlich.
Zu den Risiken und Ungewissheiten, die mit dem Abschluss der Entwicklung innerhalb eines angemessenen Zeitraums verbunden sind, gehören diejenigen im Zusammenhang mit dem Design, der Entwicklung und der Herstellbarkeit des Produkts, dem Erfolg vorklinischer und klinischer Studien und dem Zeitpunkt der behördlichen Genehmigungen.
Bei der Bewertung wurde davon ausgegangen, dass vor dem Datum der Produkteinführung zusätzliche Forschungs- und Entwicklungsausgaben in Höhe von 97,7 Millionen US-Dollar anfallen würden, und das Unternehmen rechnet derzeit nicht mit wesentlichen Änderungen der prognostizierten Forschungs- und Entwicklungsausgaben im Zusammenhang mit dem Cardiaq-Programm.
Das Bewertungsmodell des Unternehmens für 2019 ging außerdem davon aus, dass die Nettomittelzuflüsse Ende 2018 beginnen würden, wenn erfolgreiche klinische Studien zu einer CE-Kennzeichnung führen würden.
Nach Abschluss der Entwicklung wird der zugrunde liegende immaterielle Vermögenswert für Forschung und Entwicklung über seine geschätzte Nutzungsdauer abgeschrieben.
Das Unternehmen gab Anfang Februar 2017 bekannt, dass es die Registrierung für seine klinischen Studien für die Edwards-Cardiaq-Klappe freiwillig ausgesetzt hatte, um weitere Designvalidierungstests an einem Merkmal der Klappe durchzuführen.
Diese Tests wurden abgeschlossen und das Unternehmen hat in Zusammenarbeit mit klinischen Prüfärzten beschlossen, das Screening von Patienten für die Aufnahme in seine klinischen Studien wieder aufzunehmen.
Die Betriebsergebnisse von Cardiaq wurden ab dem Erwerbszeitpunkt in den beigefügten Konzernabschluss einbezogen.
Pro-forma-Ergebnisse wurden nicht dargestellt, da die Ergebnisse von Cardiaq in Bezug auf den Konzernabschluss des Unternehmens nicht wesentlich sind.
8 .
Goodwill und andere immaterielle Vermögenswerte Am 3. Juli 2015 erwarb das Unternehmen Cardiaq (siehe Anmerkung 7).
Diese Transaktion führte zu einer Erhöhung des Goodwills um 258,9 Millionen US-Dollar und eines IPR&D von 190,0 Millionen US-Dollar. . | 0.5935645110902843 | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : .
| | | | | | |
| --- | --- | --- | --- | --- | --- |
| Current assets | | on | | eee | eee |
| Property and | | equipment, | net | eee | |
| Goodwill | 2 | | een | eee | eee |
| IPR&D | oe | | | eee | eee |
| Current liabilities | | assumed | | nee | eee |
| Deferred | income | taxes | ene | ee | eee |
| Contingent | | consideration | | eee | |
| Total cash | | purchase | price | eee | ee |
| Less: cash Total cash | acquired | purchase | eee price, | | eae |
goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rate used to determine the fair value of the ipr&d was 16.5% ( 16.5 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 97.7 million of additional research and development expenditures would be incurred prior to the date of product introduction , and the company does not currently anticipate significant changes to forecasted research and development expenditures associated with the cardiaq program .
the company 2019s valuation model also assumed net cash inflows would commence in late 2018 , if successful clinical trial experiences lead to a ce mark approval .
upon completion of development , the underlying research and development intangible asset will be amortized over its estimated useful life .
the company disclosed in early february 2017 that it had voluntarily paused enrollment in its clinical trials for the edwards-cardiaq valve to perform further design validation testing on a feature of the valve .
this testing has been completed and , in collaboration with clinical investigators , the company has decided to resume screening patients for enrollment in its clinical trials .
the results of operations for cardiaq have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of cardiaq are not material in relation to the consolidated financial statements of the company .
8 .
goodwill and other intangible assets on july 3 , 2015 , the company acquired cardiaq ( see note 7 ) .
this transaction resulted in an increase to goodwill of $ 258.9 million and ipr&d of $ 190.0 million. . | 10 |
unstructured | dev | train | /pdf/EW/2016/page_79.pdf | 3,683 | 0 | <table><tr><td>Current assets</td></td><td>$28.1</td></td></tr><tr><td>Property and equipment, net</td></td><td>0.2</td></td></tr><tr><td>Goodwill</td></td><td>258.9</td></td></tr><tr><td>IPR&D</td></td><td>190.0</td></td></tr><tr><td>Current liabilities assumed</td></td><td>(32.9)</td></td></tr><tr><td>Deferred income taxes</td></td><td>(66.0)</td></td></tr><tr><td>Contingent consideration</td></td><td>(30.3)</td></td></tr><tr><td>Total cash purchase price</td></td><td>348.0</td></td></tr><tr><td>Less: cash acquired</td></td><td>(27.9)</td></td></tr><tr><td>Total cash purchase price, net of cash acquired</td></td><td>$320.1</td></td></tr></table> | <table><tbody><tr><td>Current assets</td><td></td><td>on</td><td></td><td>eee</td><td>eee</td></tr><tr><td>Property and</td><td></td><td>equipment,</td><td>net</td><td>eee</td><td></td></tr><tr><td>Goodwill</td><td>2...</td><td></td><td>een</td><td>eee</td><td>eee</td></tr><tr><td>IPR&D</td><td>oe</td><td></td><td></td><td>eee</td><td>eee</td></tr><tr><td>Current liabilities</td><td></td><td>assumed...</td><td></td><td>nee</td><td>eee</td></tr><tr><td>Deferred</td><td>income</td><td>taxes...</td><td>ene</td><td>ee</td><td>eee</td></tr><tr><td>Contingent</td><td></td><td>consideration.</td><td></td><td>eee</td><td></td></tr><tr><td>Total cash</td><td></td><td>purchase</td><td>price</td><td>eee</td><td>ee</td></tr><tr><td>Less: cash Total cash</td><td>acquired...</td><td>purchase</td><td>eee price,</td><td></td><td>eae</td></tr></tbody></table> | 0.395241 | 0.537037 | 0.55711 | 0.5625 | 0.352771 | 0.354628 | 0.7 | 0.20061 | false | 0.457487 | | | | | | | |
| --- | --- | --- | --- | --- | --- |
| Current assets | | on | | eee | eee |
| Property and | | equipment, | net | eee | |
| Goodwill | 2 | | een | eee | eee |
| IPR&D | oe | | | eee | eee |
| Current liabilities | | assumed | | nee | eee |
| Deferred | income | taxes | ene | ee | eee |
| Contingent | | consideration | | eee | |
| Total cash | | purchase | price | eee | ee |
| Less: cash Total cash | acquired | purchase | eee price, | | eae | | finqa361 | how much goodwill does the company have as a % ( % ) of current assets? | 921% | divide(258.9, 28.1) | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : . | goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rate used to determine the fair value of the ipr&d was 16.5% ( 16.5 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 97.7 million of additional research and development expenditures would be incurred prior to the date of product introduction , and the company does not currently anticipate significant changes to forecasted research and development expenditures associated with the cardiaq program .
the company 2019s valuation model also assumed net cash inflows would commence in late 2018 , if successful clinical trial experiences lead to a ce mark approval .
upon completion of development , the underlying research and development intangible asset will be amortized over its estimated useful life .
the company disclosed in early february 2017 that it had voluntarily paused enrollment in its clinical trials for the edwards-cardiaq valve to perform further design validation testing on a feature of the valve .
this testing has been completed and , in collaboration with clinical investigators , the company has decided to resume screening patients for enrollment in its clinical trials .
the results of operations for cardiaq have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of cardiaq are not material in relation to the consolidated financial statements of the company .
8 .
goodwill and other intangible assets on july 3 , 2015 , the company acquired cardiaq ( see note 7 ) .
this transaction resulted in an increase to goodwill of $ 258.9 million and ipr&d of $ 190.0 million. . | | | current assets | $ 28.1 |
|---:|:-----------------------------------------------|:---------------|
| 0 | property and equipment net | 0.2 |
| 1 | goodwill | 258.9 |
| 2 | ipr&d | 190.0 |
| 3 | current liabilities assumed | -32.9 ( 32.9 ) |
| 4 | deferred income taxes | -66.0 ( 66.0 ) |
| 5 | contingent consideration | -30.3 ( 30.3 ) |
| 6 | total cash purchase price | 348.0 |
| 7 | less : cash acquired | -27.9 ( 27.9 ) |
| 8 | total cash purchase price net of cash acquired | $ 320.1 | | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : ._| | current assets | $ 28.1 |
|---:|:-----------------------------------------------|:---------------|
| 0 | property and equipment net | 0.2 |
| 1 | goodwill | 258.9 |
| 2 | ipr&d | 190.0 |
| 3 | current liabilities assumed | -32.9 ( 32.9 ) |
| 4 | deferred income taxes | -66.0 ( 66.0 ) |
| 5 | contingent consideration | -30.3 ( 30.3 ) |
| 6 | total cash purchase price | 348.0 |
| 7 | less : cash acquired | -27.9 ( 27.9 ) |
| 8 | total cash purchase price net of cash acquired | $ 320.1 |_goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rate used to determine the fair value of the ipr&d was 16.5% ( 16.5 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 97.7 million of additional research and development expenditures would be incurred prior to the date of product introduction , and the company does not currently anticipate significant changes to forecasted research and development expenditures associated with the cardiaq program .
the company 2019s valuation model also assumed net cash inflows would commence in late 2018 , if successful clinical trial experiences lead to a ce mark approval .
upon completion of development , the underlying research and development intangible asset will be amortized over its estimated useful life .
the company disclosed in early february 2017 that it had voluntarily paused enrollment in its clinical trials for the edwards-cardiaq valve to perform further design validation testing on a feature of the valve .
this testing has been completed and , in collaboration with clinical investigators , the company has decided to resume screening patients for enrollment in its clinical trials .
the results of operations for cardiaq have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of cardiaq are not material in relation to the consolidated financial statements of the company .
8 .
goodwill and other intangible assets on july 3 , 2015 , the company acquired cardiaq ( see note 7 ) .
this transaction resulted in an increase to goodwill of $ 258.9 million and ipr&d of $ 190.0 million. . | 2,016 | 79 | EW | Edwards Lifesciences | Health Care | Health Care Equipment | Irvine, California | 2011-04-01 | 1,099,800 | 1958 | Wie hoch ist der Firmenwert des Unternehmens in % ( % ) des Umlaufvermögens? | Edwards Lifesciences Corporation – Anmerkungen zum Konzernabschluss (Fortsetzung) 7.
Akquisitionen (fortgeführt) wurden im Goodwill erfasst.
Die folgende Tabelle fasst die beizulegenden Zeitwerte der erworbenen Vermögenswerte und übernommenen Schulden zusammen (in Millionen): ._| | Umlaufvermögen | 28,1 $ |
|---:|:---------------------------- ----|:---------------|
| 0 | Immobilien- und Ausrüstungsnetz | 0,2 |
| 1 | guter Wille | 258,9 |
| 2 | ipr&d | 190,0 |
| 3 | übernommene kurzfristige Verbindlichkeiten | -32,9 (32,9) |
| 4 | latente Einkommenssteuern | -66,0 (66,0) |
| 5 | bedingte Gegenleistung | -30,3 (30,3) |
| 6 | Gesamtkaufpreis in bar | 348,0 |
| 7 | weniger: erworbenes Bargeld | -27,9 (27,9) |
| 8 | Gesamtkaufpreis abzüglich erworbener Barmittel | 320,1 $ |_Goodwill beinhaltet erwartete Synergien und andere Vorteile, von denen das Unternehmen glaubt, dass sie sich aus der Übernahme ergeben werden.
Der Geschäfts- oder Firmenwert wurde 2019 dem Segment USA der Gesellschaft zugeordnet und ist steuerlich nicht abzugsfähig.
IPR&D wurde zum beizulegenden Zeitwert als immaterieller Vermögenswert mit unbestimmter Nutzungsdauer aktiviert und wird in den Folgeperioden auf Wertminderung überprüft.
Der beizulegende Zeitwert der IPR&D wurde anhand des Ertragswertverfahrens ermittelt.
Dieser Ansatz bestimmt den beizulegenden Zeitwert auf der Grundlage von Cashflow-Prognosen, die unter Verwendung einer risikoadjustierten Rendite auf den Barwert abgezinst werden.
Der zur Ermittlung des beizulegenden Zeitwerts des IPR&D verwendete Abzinsungssatz betrug 16,5 % (16,5 %).
Vor dem Verkauf eines Produkts ist der Abschluss erfolgreicher Designentwicklungen, Prüfstandstests, vorklinischer Studien und klinischer Studien am Menschen erforderlich.
Zu den Risiken und Ungewissheiten, die mit dem Abschluss der Entwicklung innerhalb eines angemessenen Zeitraums verbunden sind, gehören diejenigen im Zusammenhang mit dem Design, der Entwicklung und der Herstellbarkeit des Produkts, dem Erfolg vorklinischer und klinischer Studien und dem Zeitpunkt der behördlichen Genehmigungen.
Bei der Bewertung wurde davon ausgegangen, dass vor dem Datum der Produkteinführung zusätzliche Forschungs- und Entwicklungsausgaben in Höhe von 97,7 Millionen US-Dollar anfallen würden, und das Unternehmen rechnet derzeit nicht mit wesentlichen Änderungen der prognostizierten Forschungs- und Entwicklungsausgaben im Zusammenhang mit dem Cardiaq-Programm.
Das Bewertungsmodell des Unternehmens für 2019 ging außerdem davon aus, dass die Nettomittelzuflüsse Ende 2018 beginnen würden, wenn erfolgreiche klinische Studien zu einer CE-Kennzeichnung führen würden.
Nach Abschluss der Entwicklung wird der zugrunde liegende immaterielle Vermögenswert für Forschung und Entwicklung über seine geschätzte Nutzungsdauer abgeschrieben.
Das Unternehmen gab Anfang Februar 2017 bekannt, dass es die Registrierung für seine klinischen Studien für die Edwards-Cardiaq-Klappe freiwillig ausgesetzt hatte, um weitere Designvalidierungstests an einem Merkmal der Klappe durchzuführen.
Diese Tests wurden abgeschlossen und das Unternehmen hat in Zusammenarbeit mit klinischen Prüfärzten beschlossen, das Screening von Patienten für die Aufnahme in seine klinischen Studien wieder aufzunehmen.
Die Betriebsergebnisse von Cardiaq wurden ab dem Erwerbszeitpunkt in den beigefügten Konzernabschluss einbezogen.
Pro-forma-Ergebnisse wurden nicht dargestellt, da die Ergebnisse von Cardiaq in Bezug auf den Konzernabschluss des Unternehmens nicht wesentlich sind.
8 .
Goodwill und andere immaterielle Vermögenswerte Am 3. Juli 2015 erwarb das Unternehmen Cardiaq (siehe Anmerkung 7).
Diese Transaktion führte zu einer Erhöhung des Goodwills um 258,9 Millionen US-Dollar und eines IPR&D von 190,0 Millionen US-Dollar. . | 9.213523131672597 | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : .
| | | | | | |
| --- | --- | --- | --- | --- | --- |
| Current assets | | on | | eee | eee |
| Property and | | equipment, | net | eee | |
| Goodwill | 2 | | een | eee | eee |
| IPR&D | oe | | | eee | eee |
| Current liabilities | | assumed | | nee | eee |
| Deferred | income | taxes | ene | ee | eee |
| Contingent | | consideration | | eee | |
| Total cash | | purchase | price | eee | ee |
| Less: cash Total cash | acquired | purchase | eee price, | | eae |
goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rate used to determine the fair value of the ipr&d was 16.5% ( 16.5 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 97.7 million of additional research and development expenditures would be incurred prior to the date of product introduction , and the company does not currently anticipate significant changes to forecasted research and development expenditures associated with the cardiaq program .
the company 2019s valuation model also assumed net cash inflows would commence in late 2018 , if successful clinical trial experiences lead to a ce mark approval .
upon completion of development , the underlying research and development intangible asset will be amortized over its estimated useful life .
the company disclosed in early february 2017 that it had voluntarily paused enrollment in its clinical trials for the edwards-cardiaq valve to perform further design validation testing on a feature of the valve .
this testing has been completed and , in collaboration with clinical investigators , the company has decided to resume screening patients for enrollment in its clinical trials .
the results of operations for cardiaq have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of cardiaq are not material in relation to the consolidated financial statements of the company .
8 .
goodwill and other intangible assets on july 3 , 2015 , the company acquired cardiaq ( see note 7 ) .
this transaction resulted in an increase to goodwill of $ 258.9 million and ipr&d of $ 190.0 million. . | 11 |
unstructured | dev | train | /pdf/EW/2016/page_79.pdf | 3,683 | 0 | <table><tr><td>Current assets</td></td><td>$28.1</td></td></tr><tr><td>Property and equipment, net</td></td><td>0.2</td></td></tr><tr><td>Goodwill</td></td><td>258.9</td></td></tr><tr><td>IPR&D</td></td><td>190.0</td></td></tr><tr><td>Current liabilities assumed</td></td><td>(32.9)</td></td></tr><tr><td>Deferred income taxes</td></td><td>(66.0)</td></td></tr><tr><td>Contingent consideration</td></td><td>(30.3)</td></td></tr><tr><td>Total cash purchase price</td></td><td>348.0</td></td></tr><tr><td>Less: cash acquired</td></td><td>(27.9)</td></td></tr><tr><td>Total cash purchase price, net of cash acquired</td></td><td>$320.1</td></td></tr></table> | <table><tbody><tr><td>Current assets</td><td></td><td>on</td><td></td><td>eee</td><td>eee</td></tr><tr><td>Property and</td><td></td><td>equipment,</td><td>net</td><td>eee</td><td></td></tr><tr><td>Goodwill</td><td>2...</td><td></td><td>een</td><td>eee</td><td>eee</td></tr><tr><td>IPR&D</td><td>oe</td><td></td><td></td><td>eee</td><td>eee</td></tr><tr><td>Current liabilities</td><td></td><td>assumed...</td><td></td><td>nee</td><td>eee</td></tr><tr><td>Deferred</td><td>income</td><td>taxes...</td><td>ene</td><td>ee</td><td>eee</td></tr><tr><td>Contingent</td><td></td><td>consideration.</td><td></td><td>eee</td><td></td></tr><tr><td>Total cash</td><td></td><td>purchase</td><td>price</td><td>eee</td><td>ee</td></tr><tr><td>Less: cash Total cash</td><td>acquired...</td><td>purchase</td><td>eee price,</td><td></td><td>eae</td></tr></tbody></table> | 0.395241 | 0.537037 | 0.55711 | 0.5625 | 0.352771 | 0.354628 | 0.7 | 0.20061 | false | 0.457487 | | | | | | | |
| --- | --- | --- | --- | --- | --- |
| Current assets | | on | | eee | eee |
| Property and | | equipment, | net | eee | |
| Goodwill | 2 | | een | eee | eee |
| IPR&D | oe | | | eee | eee |
| Current liabilities | | assumed | | nee | eee |
| Deferred | income | taxes | ene | ee | eee |
| Contingent | | consideration | | eee | |
| Total cash | | purchase | price | eee | ee |
| Less: cash Total cash | acquired | purchase | eee price, | | eae | | finqa363 | what is the current ratio? | -0.85 | divide(28.1, -32.9) | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : . | goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rate used to determine the fair value of the ipr&d was 16.5% ( 16.5 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 97.7 million of additional research and development expenditures would be incurred prior to the date of product introduction , and the company does not currently anticipate significant changes to forecasted research and development expenditures associated with the cardiaq program .
the company 2019s valuation model also assumed net cash inflows would commence in late 2018 , if successful clinical trial experiences lead to a ce mark approval .
upon completion of development , the underlying research and development intangible asset will be amortized over its estimated useful life .
the company disclosed in early february 2017 that it had voluntarily paused enrollment in its clinical trials for the edwards-cardiaq valve to perform further design validation testing on a feature of the valve .
this testing has been completed and , in collaboration with clinical investigators , the company has decided to resume screening patients for enrollment in its clinical trials .
the results of operations for cardiaq have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of cardiaq are not material in relation to the consolidated financial statements of the company .
8 .
goodwill and other intangible assets on july 3 , 2015 , the company acquired cardiaq ( see note 7 ) .
this transaction resulted in an increase to goodwill of $ 258.9 million and ipr&d of $ 190.0 million. . | | | current assets | $ 28.1 |
|---:|:-----------------------------------------------|:---------------|
| 0 | property and equipment net | 0.2 |
| 1 | goodwill | 258.9 |
| 2 | ipr&d | 190.0 |
| 3 | current liabilities assumed | -32.9 ( 32.9 ) |
| 4 | deferred income taxes | -66.0 ( 66.0 ) |
| 5 | contingent consideration | -30.3 ( 30.3 ) |
| 6 | total cash purchase price | 348.0 |
| 7 | less : cash acquired | -27.9 ( 27.9 ) |
| 8 | total cash purchase price net of cash acquired | $ 320.1 | | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : ._| | current assets | $ 28.1 |
|---:|:-----------------------------------------------|:---------------|
| 0 | property and equipment net | 0.2 |
| 1 | goodwill | 258.9 |
| 2 | ipr&d | 190.0 |
| 3 | current liabilities assumed | -32.9 ( 32.9 ) |
| 4 | deferred income taxes | -66.0 ( 66.0 ) |
| 5 | contingent consideration | -30.3 ( 30.3 ) |
| 6 | total cash purchase price | 348.0 |
| 7 | less : cash acquired | -27.9 ( 27.9 ) |
| 8 | total cash purchase price net of cash acquired | $ 320.1 |_goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rate used to determine the fair value of the ipr&d was 16.5% ( 16.5 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 97.7 million of additional research and development expenditures would be incurred prior to the date of product introduction , and the company does not currently anticipate significant changes to forecasted research and development expenditures associated with the cardiaq program .
the company 2019s valuation model also assumed net cash inflows would commence in late 2018 , if successful clinical trial experiences lead to a ce mark approval .
upon completion of development , the underlying research and development intangible asset will be amortized over its estimated useful life .
the company disclosed in early february 2017 that it had voluntarily paused enrollment in its clinical trials for the edwards-cardiaq valve to perform further design validation testing on a feature of the valve .
this testing has been completed and , in collaboration with clinical investigators , the company has decided to resume screening patients for enrollment in its clinical trials .
the results of operations for cardiaq have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of cardiaq are not material in relation to the consolidated financial statements of the company .
8 .
goodwill and other intangible assets on july 3 , 2015 , the company acquired cardiaq ( see note 7 ) .
this transaction resulted in an increase to goodwill of $ 258.9 million and ipr&d of $ 190.0 million. . | 2,016 | 79 | EW | Edwards Lifesciences | Health Care | Health Care Equipment | Irvine, California | 2011-04-01 | 1,099,800 | 1958 | Wie ist das aktuelle Verhältnis? | Edwards Lifesciences Corporation – Anmerkungen zum Konzernabschluss (Fortsetzung) 7.
Akquisitionen (fortgeführt) wurden im Goodwill erfasst.
Die folgende Tabelle fasst die beizulegenden Zeitwerte der erworbenen Vermögenswerte und übernommenen Schulden zusammen (in Millionen): ._| | Umlaufvermögen | 28,1 $ |
|---:|:---------------------------- ----|:---------------|
| 0 | Immobilien- und Ausrüstungsnetz | 0,2 |
| 1 | guter Wille | 258,9 |
| 2 | ipr&d | 190,0 |
| 3 | übernommene kurzfristige Verbindlichkeiten | -32,9 (32,9) |
| 4 | latente Einkommenssteuern | -66,0 (66,0) |
| 5 | bedingte Gegenleistung | -30,3 (30,3) |
| 6 | Gesamtkaufpreis in bar | 348,0 |
| 7 | weniger: erworbenes Bargeld | -27,9 (27,9) |
| 8 | Gesamtkaufpreis abzüglich erworbener Barmittel | 320,1 $ |_Goodwill beinhaltet erwartete Synergien und andere Vorteile, von denen das Unternehmen glaubt, dass sie sich aus der Übernahme ergeben werden.
Der Geschäfts- oder Firmenwert wurde 2019 dem Segment USA der Gesellschaft zugeordnet und ist steuerlich nicht abzugsfähig.
IPR&D wurde zum beizulegenden Zeitwert als immaterieller Vermögenswert mit unbestimmter Nutzungsdauer aktiviert und wird in den Folgeperioden auf Wertminderung überprüft.
Der beizulegende Zeitwert der IPR&D wurde anhand des Ertragswertverfahrens ermittelt.
Dieser Ansatz bestimmt den beizulegenden Zeitwert auf der Grundlage von Cashflow-Prognosen, die unter Verwendung einer risikoadjustierten Rendite auf den Barwert abgezinst werden.
Der zur Ermittlung des beizulegenden Zeitwerts des IPR&D verwendete Abzinsungssatz betrug 16,5 % (16,5 %).
Vor dem Verkauf eines Produkts ist der Abschluss erfolgreicher Designentwicklungen, Prüfstandstests, vorklinischer Studien und klinischer Studien am Menschen erforderlich.
Zu den Risiken und Ungewissheiten, die mit dem Abschluss der Entwicklung innerhalb eines angemessenen Zeitraums verbunden sind, gehören diejenigen im Zusammenhang mit dem Design, der Entwicklung und der Herstellbarkeit des Produkts, dem Erfolg vorklinischer und klinischer Studien und dem Zeitpunkt der behördlichen Genehmigungen.
Bei der Bewertung wurde davon ausgegangen, dass vor dem Datum der Produkteinführung zusätzliche Forschungs- und Entwicklungsausgaben in Höhe von 97,7 Millionen US-Dollar anfallen würden, und das Unternehmen rechnet derzeit nicht mit wesentlichen Änderungen der prognostizierten Forschungs- und Entwicklungsausgaben im Zusammenhang mit dem Cardiaq-Programm.
Das Bewertungsmodell des Unternehmens für 2019 ging außerdem davon aus, dass die Nettomittelzuflüsse Ende 2018 beginnen würden, wenn erfolgreiche klinische Studien zu einer CE-Kennzeichnung führen würden.
Nach Abschluss der Entwicklung wird der zugrunde liegende immaterielle Vermögenswert für Forschung und Entwicklung über seine geschätzte Nutzungsdauer abgeschrieben.
Das Unternehmen gab Anfang Februar 2017 bekannt, dass es die Registrierung für seine klinischen Studien für die Edwards-Cardiaq-Klappe freiwillig ausgesetzt hatte, um weitere Designvalidierungstests an einem Merkmal der Klappe durchzuführen.
Diese Tests wurden abgeschlossen und das Unternehmen hat in Zusammenarbeit mit klinischen Prüfärzten beschlossen, das Screening von Patienten für die Aufnahme in seine klinischen Studien wieder aufzunehmen.
Die Betriebsergebnisse von Cardiaq wurden ab dem Erwerbszeitpunkt in den beigefügten Konzernabschluss einbezogen.
Pro-forma-Ergebnisse wurden nicht dargestellt, da die Ergebnisse von Cardiaq in Bezug auf den Konzernabschluss des Unternehmens nicht wesentlich sind.
8 .
Goodwill und andere immaterielle Vermögenswerte Am 3. Juli 2015 erwarb das Unternehmen Cardiaq (siehe Anmerkung 7).
Diese Transaktion führte zu einer Erhöhung des Goodwills um 258,9 Millionen US-Dollar und eines IPR&D von 190,0 Millionen US-Dollar. . | -0.8541033434650457 | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : .
| | | | | | |
| --- | --- | --- | --- | --- | --- |
| Current assets | | on | | eee | eee |
| Property and | | equipment, | net | eee | |
| Goodwill | 2 | | een | eee | eee |
| IPR&D | oe | | | eee | eee |
| Current liabilities | | assumed | | nee | eee |
| Deferred | income | taxes | ene | ee | eee |
| Contingent | | consideration | | eee | |
| Total cash | | purchase | price | eee | ee |
| Less: cash Total cash | acquired | purchase | eee price, | | eae |
goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rate used to determine the fair value of the ipr&d was 16.5% ( 16.5 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 97.7 million of additional research and development expenditures would be incurred prior to the date of product introduction , and the company does not currently anticipate significant changes to forecasted research and development expenditures associated with the cardiaq program .
the company 2019s valuation model also assumed net cash inflows would commence in late 2018 , if successful clinical trial experiences lead to a ce mark approval .
upon completion of development , the underlying research and development intangible asset will be amortized over its estimated useful life .
the company disclosed in early february 2017 that it had voluntarily paused enrollment in its clinical trials for the edwards-cardiaq valve to perform further design validation testing on a feature of the valve .
this testing has been completed and , in collaboration with clinical investigators , the company has decided to resume screening patients for enrollment in its clinical trials .
the results of operations for cardiaq have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of cardiaq are not material in relation to the consolidated financial statements of the company .
8 .
goodwill and other intangible assets on july 3 , 2015 , the company acquired cardiaq ( see note 7 ) .
this transaction resulted in an increase to goodwill of $ 258.9 million and ipr&d of $ 190.0 million. . | 12 |
unstructured | dev | train | /pdf/EW/2016/page_79.pdf | 3,683 | 0 | <table><tr><td>Current assets</td></td><td>$28.1</td></td></tr><tr><td>Property and equipment, net</td></td><td>0.2</td></td></tr><tr><td>Goodwill</td></td><td>258.9</td></td></tr><tr><td>IPR&D</td></td><td>190.0</td></td></tr><tr><td>Current liabilities assumed</td></td><td>(32.9)</td></td></tr><tr><td>Deferred income taxes</td></td><td>(66.0)</td></td></tr><tr><td>Contingent consideration</td></td><td>(30.3)</td></td></tr><tr><td>Total cash purchase price</td></td><td>348.0</td></td></tr><tr><td>Less: cash acquired</td></td><td>(27.9)</td></td></tr><tr><td>Total cash purchase price, net of cash acquired</td></td><td>$320.1</td></td></tr></table> | <table><tbody><tr><td>Current assets</td><td></td><td>on</td><td></td><td>eee</td><td>eee</td></tr><tr><td>Property and</td><td></td><td>equipment,</td><td>net</td><td>eee</td><td></td></tr><tr><td>Goodwill</td><td>2...</td><td></td><td>een</td><td>eee</td><td>eee</td></tr><tr><td>IPR&D</td><td>oe</td><td></td><td></td><td>eee</td><td>eee</td></tr><tr><td>Current liabilities</td><td></td><td>assumed...</td><td></td><td>nee</td><td>eee</td></tr><tr><td>Deferred</td><td>income</td><td>taxes...</td><td>ene</td><td>ee</td><td>eee</td></tr><tr><td>Contingent</td><td></td><td>consideration.</td><td></td><td>eee</td><td></td></tr><tr><td>Total cash</td><td></td><td>purchase</td><td>price</td><td>eee</td><td>ee</td></tr><tr><td>Less: cash Total cash</td><td>acquired...</td><td>purchase</td><td>eee price,</td><td></td><td>eae</td></tr></tbody></table> | 0.395241 | 0.537037 | 0.55711 | 0.5625 | 0.352771 | 0.354628 | 0.7 | 0.20061 | false | 0.457487 | | | | | | | |
| --- | --- | --- | --- | --- | --- |
| Current assets | | on | | eee | eee |
| Property and | | equipment, | net | eee | |
| Goodwill | 2 | | een | eee | eee |
| IPR&D | oe | | | eee | eee |
| Current liabilities | | assumed | | nee | eee |
| Deferred | income | taxes | ene | ee | eee |
| Contingent | | consideration | | eee | |
| Total cash | | purchase | price | eee | ee |
| Less: cash Total cash | acquired | purchase | eee price, | | eae | | finqa542 | what percentage of the total cash purchase price net of cash acquired was represented by goodwill? | 81% | divide(258.9, 320.1) | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : . | goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rate used to determine the fair value of the ipr&d was 16.5% ( 16.5 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 97.7 million of additional research and development expenditures would be incurred prior to the date of product introduction , and the company does not currently anticipate significant changes to forecasted research and development expenditures associated with the cardiaq program .
the company 2019s valuation model also assumed net cash inflows would commence in late 2018 , if successful clinical trial experiences lead to a ce mark approval .
upon completion of development , the underlying research and development intangible asset will be amortized over its estimated useful life .
the company disclosed in early february 2017 that it had voluntarily paused enrollment in its clinical trials for the edwards-cardiaq valve to perform further design validation testing on a feature of the valve .
this testing has been completed and , in collaboration with clinical investigators , the company has decided to resume screening patients for enrollment in its clinical trials .
the results of operations for cardiaq have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of cardiaq are not material in relation to the consolidated financial statements of the company .
8 .
goodwill and other intangible assets on july 3 , 2015 , the company acquired cardiaq ( see note 7 ) .
this transaction resulted in an increase to goodwill of $ 258.9 million and ipr&d of $ 190.0 million. . | | | current assets | $ 28.1 |
|---:|:-----------------------------------------------|:---------------|
| 0 | property and equipment net | 0.2 |
| 1 | goodwill | 258.9 |
| 2 | ipr&d | 190.0 |
| 3 | current liabilities assumed | -32.9 ( 32.9 ) |
| 4 | deferred income taxes | -66.0 ( 66.0 ) |
| 5 | contingent consideration | -30.3 ( 30.3 ) |
| 6 | total cash purchase price | 348.0 |
| 7 | less : cash acquired | -27.9 ( 27.9 ) |
| 8 | total cash purchase price net of cash acquired | $ 320.1 | | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : ._| | current assets | $ 28.1 |
|---:|:-----------------------------------------------|:---------------|
| 0 | property and equipment net | 0.2 |
| 1 | goodwill | 258.9 |
| 2 | ipr&d | 190.0 |
| 3 | current liabilities assumed | -32.9 ( 32.9 ) |
| 4 | deferred income taxes | -66.0 ( 66.0 ) |
| 5 | contingent consideration | -30.3 ( 30.3 ) |
| 6 | total cash purchase price | 348.0 |
| 7 | less : cash acquired | -27.9 ( 27.9 ) |
| 8 | total cash purchase price net of cash acquired | $ 320.1 |_goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rate used to determine the fair value of the ipr&d was 16.5% ( 16.5 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 97.7 million of additional research and development expenditures would be incurred prior to the date of product introduction , and the company does not currently anticipate significant changes to forecasted research and development expenditures associated with the cardiaq program .
the company 2019s valuation model also assumed net cash inflows would commence in late 2018 , if successful clinical trial experiences lead to a ce mark approval .
upon completion of development , the underlying research and development intangible asset will be amortized over its estimated useful life .
the company disclosed in early february 2017 that it had voluntarily paused enrollment in its clinical trials for the edwards-cardiaq valve to perform further design validation testing on a feature of the valve .
this testing has been completed and , in collaboration with clinical investigators , the company has decided to resume screening patients for enrollment in its clinical trials .
the results of operations for cardiaq have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of cardiaq are not material in relation to the consolidated financial statements of the company .
8 .
goodwill and other intangible assets on july 3 , 2015 , the company acquired cardiaq ( see note 7 ) .
this transaction resulted in an increase to goodwill of $ 258.9 million and ipr&d of $ 190.0 million. . | 2,016 | 79 | EW | Edwards Lifesciences | Health Care | Health Care Equipment | Irvine, California | 2011-04-01 | 1,099,800 | 1958 | Wie viel Prozent des gesamten Barkaufpreises abzüglich der erworbenen Barmittel entfiel auf den Geschäfts- oder Firmenwert? | Edwards Lifesciences Corporation – Anmerkungen zum Konzernabschluss (Fortsetzung) 7.
Akquisitionen (fortgeführt) wurden im Goodwill erfasst.
Die folgende Tabelle fasst die beizulegenden Zeitwerte der erworbenen Vermögenswerte und übernommenen Schulden zusammen (in Millionen): ._| | Umlaufvermögen | 28,1 $ |
|---:|:---------------------------- ----|:---------------|
| 0 | Immobilien- und Ausrüstungsnetz | 0,2 |
| 1 | guter Wille | 258,9 |
| 2 | ipr&d | 190,0 |
| 3 | übernommene kurzfristige Verbindlichkeiten | -32,9 (32,9) |
| 4 | latente Einkommenssteuern | -66,0 (66,0) |
| 5 | bedingte Gegenleistung | -30,3 (30,3) |
| 6 | Gesamtkaufpreis in bar | 348,0 |
| 7 | weniger: erworbenes Bargeld | -27,9 (27,9) |
| 8 | Gesamtkaufpreis abzüglich erworbener Barmittel | 320,1 $ |_Goodwill beinhaltet erwartete Synergien und andere Vorteile, von denen das Unternehmen glaubt, dass sie sich aus der Übernahme ergeben werden.
Der Geschäfts- oder Firmenwert wurde 2019 dem Segment USA der Gesellschaft zugeordnet und ist steuerlich nicht abzugsfähig.
IPR&D wurde zum beizulegenden Zeitwert als immaterieller Vermögenswert mit unbestimmter Nutzungsdauer aktiviert und wird in den Folgeperioden auf Wertminderung überprüft.
Der beizulegende Zeitwert der IPR&D wurde anhand des Ertragswertverfahrens ermittelt.
Dieser Ansatz bestimmt den beizulegenden Zeitwert auf der Grundlage von Cashflow-Prognosen, die unter Verwendung einer risikoadjustierten Rendite auf den Barwert abgezinst werden.
Der zur Ermittlung des beizulegenden Zeitwerts des IPR&D verwendete Abzinsungssatz betrug 16,5 % (16,5 %).
Vor dem Verkauf eines Produkts ist der Abschluss erfolgreicher Designentwicklungen, Prüfstandstests, vorklinischer Studien und klinischer Studien am Menschen erforderlich.
Zu den Risiken und Ungewissheiten, die mit dem Abschluss der Entwicklung innerhalb eines angemessenen Zeitraums verbunden sind, gehören diejenigen im Zusammenhang mit dem Design, der Entwicklung und der Herstellbarkeit des Produkts, dem Erfolg vorklinischer und klinischer Studien und dem Zeitpunkt der behördlichen Genehmigungen.
Bei der Bewertung wurde davon ausgegangen, dass vor dem Datum der Produkteinführung zusätzliche Forschungs- und Entwicklungsausgaben in Höhe von 97,7 Millionen US-Dollar anfallen würden, und das Unternehmen rechnet derzeit nicht mit wesentlichen Änderungen der prognostizierten Forschungs- und Entwicklungsausgaben im Zusammenhang mit dem Cardiaq-Programm.
Das Bewertungsmodell des Unternehmens für 2019 ging außerdem davon aus, dass die Nettomittelzuflüsse Ende 2018 beginnen würden, wenn erfolgreiche klinische Studien zu einer CE-Kennzeichnung führen würden.
Nach Abschluss der Entwicklung wird der zugrunde liegende immaterielle Vermögenswert für Forschung und Entwicklung über seine geschätzte Nutzungsdauer abgeschrieben.
Das Unternehmen gab Anfang Februar 2017 bekannt, dass es die Registrierung für seine klinischen Studien für die Edwards-Cardiaq-Klappe freiwillig ausgesetzt hatte, um weitere Designvalidierungstests an einem Merkmal der Klappe durchzuführen.
Diese Tests wurden abgeschlossen und das Unternehmen hat in Zusammenarbeit mit klinischen Prüfärzten beschlossen, das Screening von Patienten für die Aufnahme in seine klinischen Studien wieder aufzunehmen.
Die Betriebsergebnisse von Cardiaq wurden ab dem Erwerbszeitpunkt in den beigefügten Konzernabschluss einbezogen.
Pro-forma-Ergebnisse wurden nicht dargestellt, da die Ergebnisse von Cardiaq in Bezug auf den Konzernabschluss des Unternehmens nicht wesentlich sind.
8 .
Goodwill und andere immaterielle Vermögenswerte Am 3. Juli 2015 erwarb das Unternehmen Cardiaq (siehe Anmerkung 7).
Diese Transaktion führte zu einer Erhöhung des Goodwills um 258,9 Millionen US-Dollar und eines IPR&D von 190,0 Millionen US-Dollar. . | 0.8088097469540767 | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : .
| | | | | | |
| --- | --- | --- | --- | --- | --- |
| Current assets | | on | | eee | eee |
| Property and | | equipment, | net | eee | |
| Goodwill | 2 | | een | eee | eee |
| IPR&D | oe | | | eee | eee |
| Current liabilities | | assumed | | nee | eee |
| Deferred | income | taxes | ene | ee | eee |
| Contingent | | consideration | | eee | |
| Total cash | | purchase | price | eee | ee |
| Less: cash Total cash | acquired | purchase | eee price, | | eae |
goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rate used to determine the fair value of the ipr&d was 16.5% ( 16.5 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 97.7 million of additional research and development expenditures would be incurred prior to the date of product introduction , and the company does not currently anticipate significant changes to forecasted research and development expenditures associated with the cardiaq program .
the company 2019s valuation model also assumed net cash inflows would commence in late 2018 , if successful clinical trial experiences lead to a ce mark approval .
upon completion of development , the underlying research and development intangible asset will be amortized over its estimated useful life .
the company disclosed in early february 2017 that it had voluntarily paused enrollment in its clinical trials for the edwards-cardiaq valve to perform further design validation testing on a feature of the valve .
this testing has been completed and , in collaboration with clinical investigators , the company has decided to resume screening patients for enrollment in its clinical trials .
the results of operations for cardiaq have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of cardiaq are not material in relation to the consolidated financial statements of the company .
8 .
goodwill and other intangible assets on july 3 , 2015 , the company acquired cardiaq ( see note 7 ) .
this transaction resulted in an increase to goodwill of $ 258.9 million and ipr&d of $ 190.0 million. . | 13 |
unstructured | dev | train | /pdf/EW/2016/page_94.pdf | 3,699 | 0 | <table><tr><td></td></td><td>2016</td></td><td>2015</td></td><td>2014</td></td></tr><tr><td>Average risk-free interest rate</td></td><td>1.1%</td></td><td>1.4%</td></td><td>1.5%</td></td></tr><tr><td>Expected dividend yield</td></td><td>None</td></td><td>None</td></td><td>None</td></td></tr><tr><td>Expected volatility</td></td><td>33%</td></td><td>30%</td></td><td>31%</td></td></tr><tr><td>Expected life (years)</td></td><td>4.5</td></td><td>4.6</td></td><td>4.6</td></td></tr><tr><td>Fair value, per share</td></td><td>$31.00</td></td><td>$18.13</td></td><td>$11.75</td></td></tr></table> | <table><tbody><tr><td></td><td></td><td></td><td>2016</td><td>2015</td><td>2014</td></tr><tr><td>Average risk-free interest</td><td>rate</td><td>eee</td><td>1.1%</td><td>1.4%</td><td>1.5</td></tr><tr><td>Expected dividend yield</td><td>2.2.0.0...</td><td>eee</td><td>None</td><td>None</td><td>None</td></tr><tr><td>Expected volatility ©...</td><td></td><td>eee</td><td>33%</td><td>30%</td><td>31</td></tr><tr><td>Expected life (years)...</td><td></td><td>ee</td><td>45</td><td>4.6</td><td>4.6</td></tr><tr><td>Fair value, per share...</td><td>1...</td><td>eee</td><td>$31.00</td><td>$18.13</td><td>$11.75</td></tr></tbody></table> | 0.761047 | 0.840909 | 0.722222 | 0.826667 | 0.752651 | 0.818963 | 0.947368 | 0.661947 | false | 0.791472 | | | | | | | |
| --- | --- | --- | --- | --- | --- |
| | | | 2016 | 2015 | 2014 |
| Average risk-free interest | rate | eee | 1 1% | 1 4% | 1 5 |
| Expected dividend yield | 2 2 0 0 | eee | None | None | None |
| Expected volatility © | | eee | 33% | 30% | 31 |
| Expected life (years) | | ee | 45 | 4 6 | 4 6 |
| Fair value, per share | 1 | eee | $31 00 | $18 13 | $11 75 | | finqa335 | what is the percentage difference in the fair value per share between 2014 and 2015? | 54% | divide(subtract(18.13, 11.75), 11.75) | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 13 .
common stock ( continued ) the company also maintains the nonemployee directors stock incentive compensation program ( the 2018 2018nonemployee directors program 2019 2019 ) .
under the nonemployee directors program , upon a director 2019s initial election to the board , the director receives an initial grant of stock options or restricted stock units equal to a fair market value on grant date of $ 0.2 million , not to exceed 20000 shares .
these grants vest over three years from the date of grant , subject to the director 2019s continued service .
in addition , annually each nonemployee director may receive up to 40000 stock options or 16000 restricted stock units of the company 2019s common stock , or a combination thereof , provided that in no event may the total value of the combined annual award exceed $ 0.2 million .
these grants generally vest over one year from the date of grant .
under the nonemployee directors program , an aggregate of 2.8 million shares of the company 2019s common stock has been authorized for issuance .
the company has an employee stock purchase plan for united states employees and a plan for international employees ( collectively 2018 2018espp 2019 2019 ) .
under the espp , eligible employees may purchase shares of the company 2019s common stock at 85% ( 85 % ) of the lower of the fair market value of edwards lifesciences common stock on the effective date of subscription or the date of purchase .
under the espp , employees can authorize the company to withhold up to 12% ( 12 % ) of their compensation for common stock purchases , subject to certain limitations .
the espp is available to all active employees of the company paid from the united states payroll and to eligible employees of the company outside the united states , to the extent permitted by local law .
the espp for united states employees is qualified under section 423 of the internal revenue code .
the number of shares of common stock authorized for issuance under the espp was 13.8 million shares .
the fair value of each option award and employee stock purchase subscription is estimated on the date of grant using the black-scholes option valuation model that uses the assumptions noted in the following tables .
the risk-free interest rate is estimated using the u.s .
treasury yield curve and is based on the expected term of the award .
expected volatility is estimated based on a blend of the weighted-average of the historical volatility of edwards lifesciences 2019 stock and the implied volatility from traded options on edwards lifesciences 2019 stock .
the expected term of awards granted is estimated from the vesting period of the award , as well as historical exercise behavior , and represents the period of time that awards granted are expected to be outstanding .
the company uses historical data to estimate forfeitures and has estimated an annual forfeiture rate of 6.0% ( 6.0 % ) .
the black-scholes option pricing model was used with the following weighted-average assumptions for options granted during the following periods : option awards . | . | | | | 2016 | 2015 | 2014 |
|---:|:--------------------------------|:---------------|:---------------|:---------------|
| 0 | average risk-free interest rate | 1.1% ( 1.1 % ) | 1.4% ( 1.4 % ) | 1.5% ( 1.5 % ) |
| 1 | expected dividend yield | none | none | none |
| 2 | expected volatility | 33% ( 33 % ) | 30% ( 30 % ) | 31% ( 31 % ) |
| 3 | expected life ( years ) | 4.5 | 4.6 | 4.6 |
| 4 | fair value per share | $ 31.00 | $ 18.13 | $ 11.75 | | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 13 .
common stock ( continued ) the company also maintains the nonemployee directors stock incentive compensation program ( the 2018 2018nonemployee directors program 2019 2019 ) .
under the nonemployee directors program , upon a director 2019s initial election to the board , the director receives an initial grant of stock options or restricted stock units equal to a fair market value on grant date of $ 0.2 million , not to exceed 20000 shares .
these grants vest over three years from the date of grant , subject to the director 2019s continued service .
in addition , annually each nonemployee director may receive up to 40000 stock options or 16000 restricted stock units of the company 2019s common stock , or a combination thereof , provided that in no event may the total value of the combined annual award exceed $ 0.2 million .
these grants generally vest over one year from the date of grant .
under the nonemployee directors program , an aggregate of 2.8 million shares of the company 2019s common stock has been authorized for issuance .
the company has an employee stock purchase plan for united states employees and a plan for international employees ( collectively 2018 2018espp 2019 2019 ) .
under the espp , eligible employees may purchase shares of the company 2019s common stock at 85% ( 85 % ) of the lower of the fair market value of edwards lifesciences common stock on the effective date of subscription or the date of purchase .
under the espp , employees can authorize the company to withhold up to 12% ( 12 % ) of their compensation for common stock purchases , subject to certain limitations .
the espp is available to all active employees of the company paid from the united states payroll and to eligible employees of the company outside the united states , to the extent permitted by local law .
the espp for united states employees is qualified under section 423 of the internal revenue code .
the number of shares of common stock authorized for issuance under the espp was 13.8 million shares .
the fair value of each option award and employee stock purchase subscription is estimated on the date of grant using the black-scholes option valuation model that uses the assumptions noted in the following tables .
the risk-free interest rate is estimated using the u.s .
treasury yield curve and is based on the expected term of the award .
expected volatility is estimated based on a blend of the weighted-average of the historical volatility of edwards lifesciences 2019 stock and the implied volatility from traded options on edwards lifesciences 2019 stock .
the expected term of awards granted is estimated from the vesting period of the award , as well as historical exercise behavior , and represents the period of time that awards granted are expected to be outstanding .
the company uses historical data to estimate forfeitures and has estimated an annual forfeiture rate of 6.0% ( 6.0 % ) .
the black-scholes option pricing model was used with the following weighted-average assumptions for options granted during the following periods : option awards ._| | | 2016 | 2015 | 2014 |
|---:|:--------------------------------|:---------------|:---------------|:---------------|
| 0 | average risk-free interest rate | 1.1% ( 1.1 % ) | 1.4% ( 1.4 % ) | 1.5% ( 1.5 % ) |
| 1 | expected dividend yield | none | none | none |
| 2 | expected volatility | 33% ( 33 % ) | 30% ( 30 % ) | 31% ( 31 % ) |
| 3 | expected life ( years ) | 4.5 | 4.6 | 4.6 |
| 4 | fair value per share | $ 31.00 | $ 18.13 | $ 11.75 |_. | 2,016 | 94 | EW | Edwards Lifesciences | Health Care | Health Care Equipment | Irvine, California | 2011-04-01 | 1,099,800 | 1958 | Wie groß ist der prozentuale Unterschied im beizulegenden Zeitwert pro Aktie zwischen 2014 und 2015? | Edwards Lifesciences Corporation – Anmerkungen zum Konzernabschluss (Fortsetzung) 13.
Stammaktien (Fortsetzung) Das Unternehmen unterhält außerdem das Aktienanreiz-Vergütungsprogramm für nicht angestellte Direktoren (das 2018-2018-Programm für nicht angestellte Direktoren 2019 und 2019).
Im Rahmen des Programms für nicht angestellte Direktoren erhält der Direktor bei der ersten Wahl eines Direktors in den Vorstand im Jahr 2019 eine anfängliche Gewährung von Aktienoptionen oder gesperrten Aktieneinheiten in Höhe eines fairen Marktwerts am Gewährungsdatum von 0,2 Millionen US-Dollar, jedoch nicht mehr als 20.000 Aktien.
Diese Zuschüsse sind über einen Zeitraum von drei Jahren ab dem Datum der Gewährung gültig, vorbehaltlich der fortgesetzten Tätigkeit des Direktors im Jahr 2019.
Darüber hinaus kann jeder nicht angestellte Direktor jährlich bis zu 40.000 Aktienoptionen oder 16.000 Restricted Stock Units der Stammaktien des Unternehmens 2019 oder eine Kombination davon erhalten, vorausgesetzt, dass der Gesamtwert der kombinierten jährlichen Auszeichnung in keinem Fall 0,2 Millionen US-Dollar übersteigen darf.
Diese Zuteilungen sind in der Regel über einen Zeitraum von einem Jahr ab dem Datum der Gewährung unverfallbar.
Im Rahmen des Programms für nicht angestellte Direktoren wurden insgesamt 2,8 Millionen Stammaktien des Unternehmens für 2019 zur Ausgabe genehmigt.
Das Unternehmen verfügt über einen Mitarbeiteraktienkaufplan für Mitarbeiter in den Vereinigten Staaten und einen Plan für internationale Mitarbeiter (zusammen 2018, 2018, ESP, 2019, 2019).
Im Rahmen des ESPP können berechtigte Mitarbeiter Aktien der Stammaktien des Unternehmens 2019 zu 85 % (85 %) des niedrigeren beizulegenden Zeitwerts der Stammaktien von Edwards Lifesciences am Tag des Inkrafttretens der Zeichnung oder am Kaufdatum erwerben.
Im Rahmen des ESPP können Mitarbeiter das Unternehmen ermächtigen, bis zu 12 % (12 %) ihrer Vergütung für Stammaktienkäufe einzubehalten, vorbehaltlich bestimmter Einschränkungen.
Das ESPP steht allen aktiven Mitarbeitern des Unternehmens zur Verfügung, die aus der Gehaltsliste der Vereinigten Staaten bezahlt werden, sowie berechtigten Mitarbeitern des Unternehmens außerhalb der Vereinigten Staaten, soweit dies nach örtlichem Recht zulässig ist.
Das ESPP für Mitarbeiter in den Vereinigten Staaten ist gemäß Abschnitt 423 des Internal Revenue Code qualifiziert.
Die Anzahl der im Rahmen des ESPP zur Ausgabe zugelassenen Stammaktien betrug 13,8 Millionen Aktien.
Der beizulegende Zeitwert jeder Optionszuteilung und jedes Mitarbeiteraktienkaufabonnements wird am Tag der Gewährung anhand des Black-Scholes-Optionsbewertungsmodells geschätzt, das die in den folgenden Tabellen aufgeführten Annahmen verwendet.
Der risikofreie Zinssatz wird anhand des US-amerikanischen Zinssatzes geschätzt.
Die Renditekurve des Finanzministeriums basiert auf der erwarteten Laufzeit der Zuteilung.
Die erwartete Volatilität wird auf der Grundlage einer Mischung aus dem gewichteten Durchschnitt der historischen Volatilität der Aktie von Edwards Lifesciences 2019 und der impliziten Volatilität aus gehandelten Optionen auf die Aktie von Edwards Lifesciences 2019 geschätzt.
Die erwartete Laufzeit der gewährten Prämien wird auf der Grundlage der Sperrfrist der Prämie sowie des historischen Ausübungsverhaltens geschätzt und stellt den Zeitraum dar, über den die gewährten Prämien voraussichtlich ausstehend sein werden.
Das Unternehmen verwendet historische Daten zur Schätzung der Verluste und hat eine jährliche Verlustrate von 6,0 % (6,0 %) geschätzt.
Das Black-Scholes-Optionspreismodell wurde mit den folgenden gewichteten Durchschnittsannahmen für Optionen verwendet, die in den folgenden Zeiträumen gewährt wurden: Optionszuteilungen ._| | | 2016 | 2015 | 2014 |
|---:|:--------------------------------|:--------- ------|:---------------|:---------------|
| 0 | durchschnittlicher risikofreier Zinssatz | 1,1 % ( 1,1 % ) | 1,4 % ( 1,4 % ) | 1,5 % ( 1,5 % ) |
| 1 | erwartete Dividendenrendite | keine | keine | keine |
| 2 | erwartete Volatilität | 33 % ( 33 % ) | 30 % ( 30 % ) | 31 % ( 31 % ) |
| 3 | erwartete Lebensdauer (Jahre) | 4,5 | 4,6 | 4,6 |
| 4 | fairer Wert je Aktie | 31,00 $ | 18,13 $ | 11,75 $ |_. | 0.5429787234042552 | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 13 .
common stock ( continued ) the company also maintains the nonemployee directors stock incentive compensation program ( the 2018 2018nonemployee directors program 2019 2019 ) .
under the nonemployee directors program , upon a director 2019s initial election to the board , the director receives an initial grant of stock options or restricted stock units equal to a fair market value on grant date of $ 0.2 million , not to exceed 20000 shares .
these grants vest over three years from the date of grant , subject to the director 2019s continued service .
in addition , annually each nonemployee director may receive up to 40000 stock options or 16000 restricted stock units of the company 2019s common stock , or a combination thereof , provided that in no event may the total value of the combined annual award exceed $ 0.2 million .
these grants generally vest over one year from the date of grant .
under the nonemployee directors program , an aggregate of 2.8 million shares of the company 2019s common stock has been authorized for issuance .
the company has an employee stock purchase plan for united states employees and a plan for international employees ( collectively 2018 2018espp 2019 2019 ) .
under the espp , eligible employees may purchase shares of the company 2019s common stock at 85% ( 85 % ) of the lower of the fair market value of edwards lifesciences common stock on the effective date of subscription or the date of purchase .
under the espp , employees can authorize the company to withhold up to 12% ( 12 % ) of their compensation for common stock purchases , subject to certain limitations .
the espp is available to all active employees of the company paid from the united states payroll and to eligible employees of the company outside the united states , to the extent permitted by local law .
the espp for united states employees is qualified under section 423 of the internal revenue code .
the number of shares of common stock authorized for issuance under the espp was 13.8 million shares .
the fair value of each option award and employee stock purchase subscription is estimated on the date of grant using the black-scholes option valuation model that uses the assumptions noted in the following tables .
the risk-free interest rate is estimated using the u.s .
treasury yield curve and is based on the expected term of the award .
expected volatility is estimated based on a blend of the weighted-average of the historical volatility of edwards lifesciences 2019 stock and the implied volatility from traded options on edwards lifesciences 2019 stock .
the expected term of awards granted is estimated from the vesting period of the award , as well as historical exercise behavior , and represents the period of time that awards granted are expected to be outstanding .
the company uses historical data to estimate forfeitures and has estimated an annual forfeiture rate of 6.0% ( 6.0 % ) .
the black-scholes option pricing model was used with the following weighted-average assumptions for options granted during the following periods : option awards .
| | | | | | |
| --- | --- | --- | --- | --- | --- |
| | | | 2016 | 2015 | 2014 |
| Average risk-free interest | rate | eee | 1 1% | 1 4% | 1 5 |
| Expected dividend yield | 2 2 0 0 | eee | None | None | None |
| Expected volatility © | | eee | 33% | 30% | 31 |
| Expected life (years) | | ee | 45 | 4 6 | 4 6 |
| Fair value, per share | 1 | eee | $31 00 | $18 13 | $11 75 |
. | 30 |
unstructured | dev | train | /pdf/EW/2016/page_94.pdf | 3,699 | 0 | <table><tr><td></td></td><td>2016</td></td><td>2015</td></td><td>2014</td></td></tr><tr><td>Average risk-free interest rate</td></td><td>1.1%</td></td><td>1.4%</td></td><td>1.5%</td></td></tr><tr><td>Expected dividend yield</td></td><td>None</td></td><td>None</td></td><td>None</td></td></tr><tr><td>Expected volatility</td></td><td>33%</td></td><td>30%</td></td><td>31%</td></td></tr><tr><td>Expected life (years)</td></td><td>4.5</td></td><td>4.6</td></td><td>4.6</td></td></tr><tr><td>Fair value, per share</td></td><td>$31.00</td></td><td>$18.13</td></td><td>$11.75</td></td></tr></table> | <table><tbody><tr><td></td><td></td><td></td><td>2016</td><td>2015</td><td>2014</td></tr><tr><td>Average risk-free interest</td><td>rate</td><td>eee</td><td>1.1%</td><td>1.4%</td><td>1.5</td></tr><tr><td>Expected dividend yield</td><td>2.2.0.0...</td><td>eee</td><td>None</td><td>None</td><td>None</td></tr><tr><td>Expected volatility ©...</td><td></td><td>eee</td><td>33%</td><td>30%</td><td>31</td></tr><tr><td>Expected life (years)...</td><td></td><td>ee</td><td>45</td><td>4.6</td><td>4.6</td></tr><tr><td>Fair value, per share...</td><td>1...</td><td>eee</td><td>$31.00</td><td>$18.13</td><td>$11.75</td></tr></tbody></table> | 0.761047 | 0.840909 | 0.722222 | 0.826667 | 0.752651 | 0.818963 | 0.947368 | 0.661947 | false | 0.791472 | | | | | | | |
| --- | --- | --- | --- | --- | --- |
| | | | 2016 | 2015 | 2014 |
| Average risk-free interest | rate | eee | 1 1% | 1 4% | 1 5 |
| Expected dividend yield | 2 2 0 0 | eee | None | None | None |
| Expected volatility © | | eee | 33% | 30% | 31 |
| Expected life (years) | | ee | 45 | 4 6 | 4 6 |
| Fair value, per share | 1 | eee | $31 00 | $18 13 | $11 75 | | finqa412 | what is the percentage difference in the fair value per share between 2015 and 2016? | 71% | divide(subtract(31, 18.13), 18.13) | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 13 .
common stock ( continued ) the company also maintains the nonemployee directors stock incentive compensation program ( the 2018 2018nonemployee directors program 2019 2019 ) .
under the nonemployee directors program , upon a director 2019s initial election to the board , the director receives an initial grant of stock options or restricted stock units equal to a fair market value on grant date of $ 0.2 million , not to exceed 20000 shares .
these grants vest over three years from the date of grant , subject to the director 2019s continued service .
in addition , annually each nonemployee director may receive up to 40000 stock options or 16000 restricted stock units of the company 2019s common stock , or a combination thereof , provided that in no event may the total value of the combined annual award exceed $ 0.2 million .
these grants generally vest over one year from the date of grant .
under the nonemployee directors program , an aggregate of 2.8 million shares of the company 2019s common stock has been authorized for issuance .
the company has an employee stock purchase plan for united states employees and a plan for international employees ( collectively 2018 2018espp 2019 2019 ) .
under the espp , eligible employees may purchase shares of the company 2019s common stock at 85% ( 85 % ) of the lower of the fair market value of edwards lifesciences common stock on the effective date of subscription or the date of purchase .
under the espp , employees can authorize the company to withhold up to 12% ( 12 % ) of their compensation for common stock purchases , subject to certain limitations .
the espp is available to all active employees of the company paid from the united states payroll and to eligible employees of the company outside the united states , to the extent permitted by local law .
the espp for united states employees is qualified under section 423 of the internal revenue code .
the number of shares of common stock authorized for issuance under the espp was 13.8 million shares .
the fair value of each option award and employee stock purchase subscription is estimated on the date of grant using the black-scholes option valuation model that uses the assumptions noted in the following tables .
the risk-free interest rate is estimated using the u.s .
treasury yield curve and is based on the expected term of the award .
expected volatility is estimated based on a blend of the weighted-average of the historical volatility of edwards lifesciences 2019 stock and the implied volatility from traded options on edwards lifesciences 2019 stock .
the expected term of awards granted is estimated from the vesting period of the award , as well as historical exercise behavior , and represents the period of time that awards granted are expected to be outstanding .
the company uses historical data to estimate forfeitures and has estimated an annual forfeiture rate of 6.0% ( 6.0 % ) .
the black-scholes option pricing model was used with the following weighted-average assumptions for options granted during the following periods : option awards . | . | | | | 2016 | 2015 | 2014 |
|---:|:--------------------------------|:---------------|:---------------|:---------------|
| 0 | average risk-free interest rate | 1.1% ( 1.1 % ) | 1.4% ( 1.4 % ) | 1.5% ( 1.5 % ) |
| 1 | expected dividend yield | none | none | none |
| 2 | expected volatility | 33% ( 33 % ) | 30% ( 30 % ) | 31% ( 31 % ) |
| 3 | expected life ( years ) | 4.5 | 4.6 | 4.6 |
| 4 | fair value per share | $ 31.00 | $ 18.13 | $ 11.75 | | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 13 .
common stock ( continued ) the company also maintains the nonemployee directors stock incentive compensation program ( the 2018 2018nonemployee directors program 2019 2019 ) .
under the nonemployee directors program , upon a director 2019s initial election to the board , the director receives an initial grant of stock options or restricted stock units equal to a fair market value on grant date of $ 0.2 million , not to exceed 20000 shares .
these grants vest over three years from the date of grant , subject to the director 2019s continued service .
in addition , annually each nonemployee director may receive up to 40000 stock options or 16000 restricted stock units of the company 2019s common stock , or a combination thereof , provided that in no event may the total value of the combined annual award exceed $ 0.2 million .
these grants generally vest over one year from the date of grant .
under the nonemployee directors program , an aggregate of 2.8 million shares of the company 2019s common stock has been authorized for issuance .
the company has an employee stock purchase plan for united states employees and a plan for international employees ( collectively 2018 2018espp 2019 2019 ) .
under the espp , eligible employees may purchase shares of the company 2019s common stock at 85% ( 85 % ) of the lower of the fair market value of edwards lifesciences common stock on the effective date of subscription or the date of purchase .
under the espp , employees can authorize the company to withhold up to 12% ( 12 % ) of their compensation for common stock purchases , subject to certain limitations .
the espp is available to all active employees of the company paid from the united states payroll and to eligible employees of the company outside the united states , to the extent permitted by local law .
the espp for united states employees is qualified under section 423 of the internal revenue code .
the number of shares of common stock authorized for issuance under the espp was 13.8 million shares .
the fair value of each option award and employee stock purchase subscription is estimated on the date of grant using the black-scholes option valuation model that uses the assumptions noted in the following tables .
the risk-free interest rate is estimated using the u.s .
treasury yield curve and is based on the expected term of the award .
expected volatility is estimated based on a blend of the weighted-average of the historical volatility of edwards lifesciences 2019 stock and the implied volatility from traded options on edwards lifesciences 2019 stock .
the expected term of awards granted is estimated from the vesting period of the award , as well as historical exercise behavior , and represents the period of time that awards granted are expected to be outstanding .
the company uses historical data to estimate forfeitures and has estimated an annual forfeiture rate of 6.0% ( 6.0 % ) .
the black-scholes option pricing model was used with the following weighted-average assumptions for options granted during the following periods : option awards ._| | | 2016 | 2015 | 2014 |
|---:|:--------------------------------|:---------------|:---------------|:---------------|
| 0 | average risk-free interest rate | 1.1% ( 1.1 % ) | 1.4% ( 1.4 % ) | 1.5% ( 1.5 % ) |
| 1 | expected dividend yield | none | none | none |
| 2 | expected volatility | 33% ( 33 % ) | 30% ( 30 % ) | 31% ( 31 % ) |
| 3 | expected life ( years ) | 4.5 | 4.6 | 4.6 |
| 4 | fair value per share | $ 31.00 | $ 18.13 | $ 11.75 |_. | 2,016 | 94 | EW | Edwards Lifesciences | Health Care | Health Care Equipment | Irvine, California | 2011-04-01 | 1,099,800 | 1958 | Wie groß ist der prozentuale Unterschied im beizulegenden Zeitwert pro Aktie zwischen 2015 und 2016? | Edwards Lifesciences Corporation – Anmerkungen zum Konzernabschluss (Fortsetzung) 13.
Stammaktien (Fortsetzung) Das Unternehmen unterhält außerdem das Aktienanreiz-Vergütungsprogramm für nicht angestellte Direktoren (das 2018-2018-Programm für nicht angestellte Direktoren 2019 und 2019).
Im Rahmen des Programms für nicht angestellte Direktoren erhält der Direktor bei der ersten Wahl eines Direktors in den Vorstand im Jahr 2019 eine anfängliche Gewährung von Aktienoptionen oder gesperrten Aktieneinheiten in Höhe eines fairen Marktwerts am Gewährungsdatum von 0,2 Millionen US-Dollar, jedoch nicht mehr als 20.000 Aktien.
Diese Zuschüsse sind über einen Zeitraum von drei Jahren ab dem Datum der Gewährung gültig, vorbehaltlich der fortgesetzten Tätigkeit des Direktors im Jahr 2019.
Darüber hinaus kann jeder nicht angestellte Direktor jährlich bis zu 40.000 Aktienoptionen oder 16.000 Restricted Stock Units der Stammaktien des Unternehmens 2019 oder eine Kombination davon erhalten, vorausgesetzt, dass der Gesamtwert der kombinierten jährlichen Auszeichnung in keinem Fall 0,2 Millionen US-Dollar übersteigen darf.
Diese Zuteilungen sind in der Regel über einen Zeitraum von einem Jahr ab dem Datum der Gewährung unverfallbar.
Im Rahmen des Programms für nicht angestellte Direktoren wurden insgesamt 2,8 Millionen Stammaktien des Unternehmens für 2019 zur Ausgabe genehmigt.
Das Unternehmen verfügt über einen Mitarbeiteraktienkaufplan für Mitarbeiter in den Vereinigten Staaten und einen Plan für internationale Mitarbeiter (zusammen 2018, 2018, ESP, 2019, 2019).
Im Rahmen des ESPP können berechtigte Mitarbeiter Aktien der Stammaktien des Unternehmens 2019 zu 85 % (85 %) des niedrigeren beizulegenden Zeitwerts der Stammaktien von Edwards Lifesciences am Tag des Inkrafttretens der Zeichnung oder am Kaufdatum erwerben.
Im Rahmen des ESPP können Mitarbeiter das Unternehmen ermächtigen, bis zu 12 % (12 %) ihrer Vergütung für Stammaktienkäufe einzubehalten, vorbehaltlich bestimmter Einschränkungen.
Das ESPP steht allen aktiven Mitarbeitern des Unternehmens zur Verfügung, die aus der Gehaltsliste der Vereinigten Staaten bezahlt werden, sowie berechtigten Mitarbeitern des Unternehmens außerhalb der Vereinigten Staaten, soweit dies nach örtlichem Recht zulässig ist.
Das ESPP für Mitarbeiter in den Vereinigten Staaten ist gemäß Abschnitt 423 des Internal Revenue Code qualifiziert.
Die Anzahl der im Rahmen des ESPP zur Ausgabe zugelassenen Stammaktien betrug 13,8 Millionen Aktien.
Der beizulegende Zeitwert jeder Optionszuteilung und jedes Mitarbeiteraktienkaufabonnements wird am Tag der Gewährung anhand des Black-Scholes-Optionsbewertungsmodells geschätzt, das die in den folgenden Tabellen aufgeführten Annahmen verwendet.
Der risikofreie Zinssatz wird anhand des US-amerikanischen Zinssatzes geschätzt.
Die Renditekurve des Finanzministeriums basiert auf der erwarteten Laufzeit der Zuteilung.
Die erwartete Volatilität wird auf der Grundlage einer Mischung aus dem gewichteten Durchschnitt der historischen Volatilität der Aktie von Edwards Lifesciences 2019 und der impliziten Volatilität aus gehandelten Optionen auf die Aktie von Edwards Lifesciences 2019 geschätzt.
Die erwartete Laufzeit der gewährten Prämien wird auf der Grundlage der Sperrfrist der Prämie sowie des historischen Ausübungsverhaltens geschätzt und stellt den Zeitraum dar, über den die gewährten Prämien voraussichtlich ausstehend sein werden.
Das Unternehmen verwendet historische Daten zur Schätzung der Verluste und hat eine jährliche Verlustrate von 6,0 % (6,0 %) geschätzt.
Das Black-Scholes-Optionspreismodell wurde mit den folgenden gewichteten Durchschnittsannahmen für Optionen verwendet, die in den folgenden Zeiträumen gewährt wurden: Optionszuteilungen ._| | | 2016 | 2015 | 2014 |
|---:|:--------------------------------|:--------- ------|:---------------|:---------------|
| 0 | durchschnittlicher risikofreier Zinssatz | 1,1 % ( 1,1 % ) | 1,4 % ( 1,4 % ) | 1,5 % ( 1,5 % ) |
| 1 | erwartete Dividendenrendite | keine | keine | keine |
| 2 | erwartete Volatilität | 33 % ( 33 % ) | 30 % ( 30 % ) | 31 % ( 31 % ) |
| 3 | erwartete Lebensdauer (Jahre) | 4,5 | 4,6 | 4,6 |
| 4 | fairer Wert je Aktie | 31,00 $ | 18,13 $ | 11,75 $ |_. | 0.7098731384445671 | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 13 .
common stock ( continued ) the company also maintains the nonemployee directors stock incentive compensation program ( the 2018 2018nonemployee directors program 2019 2019 ) .
under the nonemployee directors program , upon a director 2019s initial election to the board , the director receives an initial grant of stock options or restricted stock units equal to a fair market value on grant date of $ 0.2 million , not to exceed 20000 shares .
these grants vest over three years from the date of grant , subject to the director 2019s continued service .
in addition , annually each nonemployee director may receive up to 40000 stock options or 16000 restricted stock units of the company 2019s common stock , or a combination thereof , provided that in no event may the total value of the combined annual award exceed $ 0.2 million .
these grants generally vest over one year from the date of grant .
under the nonemployee directors program , an aggregate of 2.8 million shares of the company 2019s common stock has been authorized for issuance .
the company has an employee stock purchase plan for united states employees and a plan for international employees ( collectively 2018 2018espp 2019 2019 ) .
under the espp , eligible employees may purchase shares of the company 2019s common stock at 85% ( 85 % ) of the lower of the fair market value of edwards lifesciences common stock on the effective date of subscription or the date of purchase .
under the espp , employees can authorize the company to withhold up to 12% ( 12 % ) of their compensation for common stock purchases , subject to certain limitations .
the espp is available to all active employees of the company paid from the united states payroll and to eligible employees of the company outside the united states , to the extent permitted by local law .
the espp for united states employees is qualified under section 423 of the internal revenue code .
the number of shares of common stock authorized for issuance under the espp was 13.8 million shares .
the fair value of each option award and employee stock purchase subscription is estimated on the date of grant using the black-scholes option valuation model that uses the assumptions noted in the following tables .
the risk-free interest rate is estimated using the u.s .
treasury yield curve and is based on the expected term of the award .
expected volatility is estimated based on a blend of the weighted-average of the historical volatility of edwards lifesciences 2019 stock and the implied volatility from traded options on edwards lifesciences 2019 stock .
the expected term of awards granted is estimated from the vesting period of the award , as well as historical exercise behavior , and represents the period of time that awards granted are expected to be outstanding .
the company uses historical data to estimate forfeitures and has estimated an annual forfeiture rate of 6.0% ( 6.0 % ) .
the black-scholes option pricing model was used with the following weighted-average assumptions for options granted during the following periods : option awards .
| | | | | | |
| --- | --- | --- | --- | --- | --- |
| | | | 2016 | 2015 | 2014 |
| Average risk-free interest | rate | eee | 1 1% | 1 4% | 1 5 |
| Expected dividend yield | 2 2 0 0 | eee | None | None | None |
| Expected volatility © | | eee | 33% | 30% | 31 |
| Expected life (years) | | ee | 45 | 4 6 | 4 6 |
| Fair value, per share | 1 | eee | $31 00 | $18 13 | $11 75 |
. | 31 |
unstructured | dev | train | /pdf/EW/2016/page_94.pdf | 3,699 | 0 | <table><tr><td></td></td><td>2016</td></td><td>2015</td></td><td>2014</td></td></tr><tr><td>Average risk-free interest rate</td></td><td>1.1%</td></td><td>1.4%</td></td><td>1.5%</td></td></tr><tr><td>Expected dividend yield</td></td><td>None</td></td><td>None</td></td><td>None</td></td></tr><tr><td>Expected volatility</td></td><td>33%</td></td><td>30%</td></td><td>31%</td></td></tr><tr><td>Expected life (years)</td></td><td>4.5</td></td><td>4.6</td></td><td>4.6</td></td></tr><tr><td>Fair value, per share</td></td><td>$31.00</td></td><td>$18.13</td></td><td>$11.75</td></td></tr></table> | <table><tbody><tr><td></td><td></td><td></td><td>2016</td><td>2015</td><td>2014</td></tr><tr><td>Average risk-free interest</td><td>rate</td><td>eee</td><td>1.1%</td><td>1.4%</td><td>1.5</td></tr><tr><td>Expected dividend yield</td><td>2.2.0.0...</td><td>eee</td><td>None</td><td>None</td><td>None</td></tr><tr><td>Expected volatility ©...</td><td></td><td>eee</td><td>33%</td><td>30%</td><td>31</td></tr><tr><td>Expected life (years)...</td><td></td><td>ee</td><td>45</td><td>4.6</td><td>4.6</td></tr><tr><td>Fair value, per share...</td><td>1...</td><td>eee</td><td>$31.00</td><td>$18.13</td><td>$11.75</td></tr></tbody></table> | 0.761047 | 0.840909 | 0.722222 | 0.826667 | 0.752651 | 0.818963 | 0.947368 | 0.661947 | false | 0.791472 | | | | | | | |
| --- | --- | --- | --- | --- | --- |
| | | | 2016 | 2015 | 2014 |
| Average risk-free interest | rate | eee | 1 1% | 1 4% | 1 5 |
| Expected dividend yield | 2 2 0 0 | eee | None | None | None |
| Expected volatility © | | eee | 33% | 30% | 31 |
| Expected life (years) | | ee | 45 | 4 6 | 4 6 |
| Fair value, per share | 1 | eee | $31 00 | $18 13 | $11 75 | | finqa432 | what is the percent change in the fair value per share between 2014 and 2016? | 163% | divide(subtract(31, 11.75), 11.75) | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 13 .
common stock ( continued ) the company also maintains the nonemployee directors stock incentive compensation program ( the 2018 2018nonemployee directors program 2019 2019 ) .
under the nonemployee directors program , upon a director 2019s initial election to the board , the director receives an initial grant of stock options or restricted stock units equal to a fair market value on grant date of $ 0.2 million , not to exceed 20000 shares .
these grants vest over three years from the date of grant , subject to the director 2019s continued service .
in addition , annually each nonemployee director may receive up to 40000 stock options or 16000 restricted stock units of the company 2019s common stock , or a combination thereof , provided that in no event may the total value of the combined annual award exceed $ 0.2 million .
these grants generally vest over one year from the date of grant .
under the nonemployee directors program , an aggregate of 2.8 million shares of the company 2019s common stock has been authorized for issuance .
the company has an employee stock purchase plan for united states employees and a plan for international employees ( collectively 2018 2018espp 2019 2019 ) .
under the espp , eligible employees may purchase shares of the company 2019s common stock at 85% ( 85 % ) of the lower of the fair market value of edwards lifesciences common stock on the effective date of subscription or the date of purchase .
under the espp , employees can authorize the company to withhold up to 12% ( 12 % ) of their compensation for common stock purchases , subject to certain limitations .
the espp is available to all active employees of the company paid from the united states payroll and to eligible employees of the company outside the united states , to the extent permitted by local law .
the espp for united states employees is qualified under section 423 of the internal revenue code .
the number of shares of common stock authorized for issuance under the espp was 13.8 million shares .
the fair value of each option award and employee stock purchase subscription is estimated on the date of grant using the black-scholes option valuation model that uses the assumptions noted in the following tables .
the risk-free interest rate is estimated using the u.s .
treasury yield curve and is based on the expected term of the award .
expected volatility is estimated based on a blend of the weighted-average of the historical volatility of edwards lifesciences 2019 stock and the implied volatility from traded options on edwards lifesciences 2019 stock .
the expected term of awards granted is estimated from the vesting period of the award , as well as historical exercise behavior , and represents the period of time that awards granted are expected to be outstanding .
the company uses historical data to estimate forfeitures and has estimated an annual forfeiture rate of 6.0% ( 6.0 % ) .
the black-scholes option pricing model was used with the following weighted-average assumptions for options granted during the following periods : option awards . | . | | | | 2016 | 2015 | 2014 |
|---:|:--------------------------------|:---------------|:---------------|:---------------|
| 0 | average risk-free interest rate | 1.1% ( 1.1 % ) | 1.4% ( 1.4 % ) | 1.5% ( 1.5 % ) |
| 1 | expected dividend yield | none | none | none |
| 2 | expected volatility | 33% ( 33 % ) | 30% ( 30 % ) | 31% ( 31 % ) |
| 3 | expected life ( years ) | 4.5 | 4.6 | 4.6 |
| 4 | fair value per share | $ 31.00 | $ 18.13 | $ 11.75 | | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 13 .
common stock ( continued ) the company also maintains the nonemployee directors stock incentive compensation program ( the 2018 2018nonemployee directors program 2019 2019 ) .
under the nonemployee directors program , upon a director 2019s initial election to the board , the director receives an initial grant of stock options or restricted stock units equal to a fair market value on grant date of $ 0.2 million , not to exceed 20000 shares .
these grants vest over three years from the date of grant , subject to the director 2019s continued service .
in addition , annually each nonemployee director may receive up to 40000 stock options or 16000 restricted stock units of the company 2019s common stock , or a combination thereof , provided that in no event may the total value of the combined annual award exceed $ 0.2 million .
these grants generally vest over one year from the date of grant .
under the nonemployee directors program , an aggregate of 2.8 million shares of the company 2019s common stock has been authorized for issuance .
the company has an employee stock purchase plan for united states employees and a plan for international employees ( collectively 2018 2018espp 2019 2019 ) .
under the espp , eligible employees may purchase shares of the company 2019s common stock at 85% ( 85 % ) of the lower of the fair market value of edwards lifesciences common stock on the effective date of subscription or the date of purchase .
under the espp , employees can authorize the company to withhold up to 12% ( 12 % ) of their compensation for common stock purchases , subject to certain limitations .
the espp is available to all active employees of the company paid from the united states payroll and to eligible employees of the company outside the united states , to the extent permitted by local law .
the espp for united states employees is qualified under section 423 of the internal revenue code .
the number of shares of common stock authorized for issuance under the espp was 13.8 million shares .
the fair value of each option award and employee stock purchase subscription is estimated on the date of grant using the black-scholes option valuation model that uses the assumptions noted in the following tables .
the risk-free interest rate is estimated using the u.s .
treasury yield curve and is based on the expected term of the award .
expected volatility is estimated based on a blend of the weighted-average of the historical volatility of edwards lifesciences 2019 stock and the implied volatility from traded options on edwards lifesciences 2019 stock .
the expected term of awards granted is estimated from the vesting period of the award , as well as historical exercise behavior , and represents the period of time that awards granted are expected to be outstanding .
the company uses historical data to estimate forfeitures and has estimated an annual forfeiture rate of 6.0% ( 6.0 % ) .
the black-scholes option pricing model was used with the following weighted-average assumptions for options granted during the following periods : option awards ._| | | 2016 | 2015 | 2014 |
|---:|:--------------------------------|:---------------|:---------------|:---------------|
| 0 | average risk-free interest rate | 1.1% ( 1.1 % ) | 1.4% ( 1.4 % ) | 1.5% ( 1.5 % ) |
| 1 | expected dividend yield | none | none | none |
| 2 | expected volatility | 33% ( 33 % ) | 30% ( 30 % ) | 31% ( 31 % ) |
| 3 | expected life ( years ) | 4.5 | 4.6 | 4.6 |
| 4 | fair value per share | $ 31.00 | $ 18.13 | $ 11.75 |_. | 2,016 | 94 | EW | Edwards Lifesciences | Health Care | Health Care Equipment | Irvine, California | 2011-04-01 | 1,099,800 | 1958 | Wie groß ist die prozentuale Veränderung des beizulegenden Zeitwerts pro Aktie zwischen 2014 und 2016? | Edwards Lifesciences Corporation – Anmerkungen zum Konzernabschluss (Fortsetzung) 13.
Stammaktien (Fortsetzung) Das Unternehmen unterhält außerdem das Aktienanreiz-Vergütungsprogramm für nicht angestellte Direktoren (das 2018-2018-Programm für nicht angestellte Direktoren 2019 und 2019).
Im Rahmen des Programms für nicht angestellte Direktoren erhält der Direktor bei der ersten Wahl eines Direktors in den Vorstand im Jahr 2019 eine anfängliche Gewährung von Aktienoptionen oder gesperrten Aktieneinheiten in Höhe eines fairen Marktwerts am Gewährungsdatum von 0,2 Millionen US-Dollar, jedoch nicht mehr als 20.000 Aktien.
Diese Zuschüsse sind über einen Zeitraum von drei Jahren ab dem Datum der Gewährung gültig, vorbehaltlich der fortgesetzten Tätigkeit des Direktors im Jahr 2019.
Darüber hinaus kann jeder nicht angestellte Direktor jährlich bis zu 40.000 Aktienoptionen oder 16.000 Restricted Stock Units der Stammaktien des Unternehmens 2019 oder eine Kombination davon erhalten, vorausgesetzt, dass der Gesamtwert der kombinierten jährlichen Auszeichnung in keinem Fall 0,2 Millionen US-Dollar übersteigen darf.
Diese Zuteilungen sind in der Regel über einen Zeitraum von einem Jahr ab dem Datum der Gewährung unverfallbar.
Im Rahmen des Programms für nicht angestellte Direktoren wurden insgesamt 2,8 Millionen Stammaktien des Unternehmens für 2019 zur Ausgabe genehmigt.
Das Unternehmen verfügt über einen Mitarbeiteraktienkaufplan für Mitarbeiter in den Vereinigten Staaten und einen Plan für internationale Mitarbeiter (zusammen 2018, 2018, ESP, 2019, 2019).
Im Rahmen des ESPP können berechtigte Mitarbeiter Aktien der Stammaktien des Unternehmens 2019 zu 85 % (85 %) des niedrigeren beizulegenden Zeitwerts der Stammaktien von Edwards Lifesciences am Tag des Inkrafttretens der Zeichnung oder am Kaufdatum erwerben.
Im Rahmen des ESPP können Mitarbeiter das Unternehmen ermächtigen, bis zu 12 % (12 %) ihrer Vergütung für Stammaktienkäufe einzubehalten, vorbehaltlich bestimmter Einschränkungen.
Das ESPP steht allen aktiven Mitarbeitern des Unternehmens zur Verfügung, die aus der Gehaltsliste der Vereinigten Staaten bezahlt werden, sowie berechtigten Mitarbeitern des Unternehmens außerhalb der Vereinigten Staaten, soweit dies nach örtlichem Recht zulässig ist.
Das ESPP für Mitarbeiter in den Vereinigten Staaten ist gemäß Abschnitt 423 des Internal Revenue Code qualifiziert.
Die Anzahl der im Rahmen des ESPP zur Ausgabe zugelassenen Stammaktien betrug 13,8 Millionen Aktien.
Der beizulegende Zeitwert jeder Optionszuteilung und jedes Mitarbeiteraktienkaufabonnements wird am Tag der Gewährung anhand des Black-Scholes-Optionsbewertungsmodells geschätzt, das die in den folgenden Tabellen aufgeführten Annahmen verwendet.
Der risikofreie Zinssatz wird anhand des US-amerikanischen Zinssatzes geschätzt.
Die Renditekurve des Finanzministeriums basiert auf der erwarteten Laufzeit der Zuteilung.
Die erwartete Volatilität wird auf der Grundlage einer Mischung aus dem gewichteten Durchschnitt der historischen Volatilität der Aktie von Edwards Lifesciences 2019 und der impliziten Volatilität aus gehandelten Optionen auf die Aktie von Edwards Lifesciences 2019 geschätzt.
Die erwartete Laufzeit der gewährten Prämien wird auf der Grundlage der Sperrfrist der Prämie sowie des historischen Ausübungsverhaltens geschätzt und stellt den Zeitraum dar, über den die gewährten Prämien voraussichtlich ausstehend sein werden.
Das Unternehmen verwendet historische Daten zur Schätzung der Verluste und hat eine jährliche Verlustrate von 6,0 % (6,0 %) geschätzt.
Das Black-Scholes-Optionspreismodell wurde mit den folgenden gewichteten Durchschnittsannahmen für Optionen verwendet, die in den folgenden Zeiträumen gewährt wurden: Optionszuteilungen ._| | | 2016 | 2015 | 2014 |
|---:|:--------------------------------|:--------- ------|:---------------|:---------------|
| 0 | durchschnittlicher risikofreier Zinssatz | 1,1 % ( 1,1 % ) | 1,4 % ( 1,4 % ) | 1,5 % ( 1,5 % ) |
| 1 | erwartete Dividendenrendite | keine | keine | keine |
| 2 | erwartete Volatilität | 33 % ( 33 % ) | 30 % ( 30 % ) | 31 % ( 31 % ) |
| 3 | erwartete Lebensdauer (Jahre) | 4,5 | 4,6 | 4,6 |
| 4 | fairer Wert je Aktie | 31,00 $ | 18,13 $ | 11,75 $ |_. | 1.6382978723404256 | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 13 .
common stock ( continued ) the company also maintains the nonemployee directors stock incentive compensation program ( the 2018 2018nonemployee directors program 2019 2019 ) .
under the nonemployee directors program , upon a director 2019s initial election to the board , the director receives an initial grant of stock options or restricted stock units equal to a fair market value on grant date of $ 0.2 million , not to exceed 20000 shares .
these grants vest over three years from the date of grant , subject to the director 2019s continued service .
in addition , annually each nonemployee director may receive up to 40000 stock options or 16000 restricted stock units of the company 2019s common stock , or a combination thereof , provided that in no event may the total value of the combined annual award exceed $ 0.2 million .
these grants generally vest over one year from the date of grant .
under the nonemployee directors program , an aggregate of 2.8 million shares of the company 2019s common stock has been authorized for issuance .
the company has an employee stock purchase plan for united states employees and a plan for international employees ( collectively 2018 2018espp 2019 2019 ) .
under the espp , eligible employees may purchase shares of the company 2019s common stock at 85% ( 85 % ) of the lower of the fair market value of edwards lifesciences common stock on the effective date of subscription or the date of purchase .
under the espp , employees can authorize the company to withhold up to 12% ( 12 % ) of their compensation for common stock purchases , subject to certain limitations .
the espp is available to all active employees of the company paid from the united states payroll and to eligible employees of the company outside the united states , to the extent permitted by local law .
the espp for united states employees is qualified under section 423 of the internal revenue code .
the number of shares of common stock authorized for issuance under the espp was 13.8 million shares .
the fair value of each option award and employee stock purchase subscription is estimated on the date of grant using the black-scholes option valuation model that uses the assumptions noted in the following tables .
the risk-free interest rate is estimated using the u.s .
treasury yield curve and is based on the expected term of the award .
expected volatility is estimated based on a blend of the weighted-average of the historical volatility of edwards lifesciences 2019 stock and the implied volatility from traded options on edwards lifesciences 2019 stock .
the expected term of awards granted is estimated from the vesting period of the award , as well as historical exercise behavior , and represents the period of time that awards granted are expected to be outstanding .
the company uses historical data to estimate forfeitures and has estimated an annual forfeiture rate of 6.0% ( 6.0 % ) .
the black-scholes option pricing model was used with the following weighted-average assumptions for options granted during the following periods : option awards .
| | | | | | |
| --- | --- | --- | --- | --- | --- |
| | | | 2016 | 2015 | 2014 |
| Average risk-free interest | rate | eee | 1 1% | 1 4% | 1 5 |
| Expected dividend yield | 2 2 0 0 | eee | None | None | None |
| Expected volatility © | | eee | 33% | 30% | 31 |
| Expected life (years) | | ee | 45 | 4 6 | 4 6 |
| Fair value, per share | 1 | eee | $31 00 | $18 13 | $11 75 |
. | 32 |
unstructured | dev | train | /pdf/EW/2016/page_94.pdf | 3,699 | 0 | <table><tr><td></td></td><td>2016</td></td><td>2015</td></td><td>2014</td></td></tr><tr><td>Average risk-free interest rate</td></td><td>1.1%</td></td><td>1.4%</td></td><td>1.5%</td></td></tr><tr><td>Expected dividend yield</td></td><td>None</td></td><td>None</td></td><td>None</td></td></tr><tr><td>Expected volatility</td></td><td>33%</td></td><td>30%</td></td><td>31%</td></td></tr><tr><td>Expected life (years)</td></td><td>4.5</td></td><td>4.6</td></td><td>4.6</td></td></tr><tr><td>Fair value, per share</td></td><td>$31.00</td></td><td>$18.13</td></td><td>$11.75</td></td></tr></table> | <table><tbody><tr><td></td><td></td><td></td><td>2016</td><td>2015</td><td>2014</td></tr><tr><td>Average risk-free interest</td><td>rate</td><td>eee</td><td>1.1%</td><td>1.4%</td><td>1.5</td></tr><tr><td>Expected dividend yield</td><td>2.2.0.0...</td><td>eee</td><td>None</td><td>None</td><td>None</td></tr><tr><td>Expected volatility ©...</td><td></td><td>eee</td><td>33%</td><td>30%</td><td>31</td></tr><tr><td>Expected life (years)...</td><td></td><td>ee</td><td>45</td><td>4.6</td><td>4.6</td></tr><tr><td>Fair value, per share...</td><td>1...</td><td>eee</td><td>$31.00</td><td>$18.13</td><td>$11.75</td></tr></tbody></table> | 0.761047 | 0.840909 | 0.722222 | 0.826667 | 0.752651 | 0.818963 | 0.947368 | 0.661947 | false | 0.791472 | | | | | | | |
| --- | --- | --- | --- | --- | --- |
| | | | 2016 | 2015 | 2014 |
| Average risk-free interest | rate | eee | 1 1% | 1 4% | 1 5 |
| Expected dividend yield | 2 2 0 0 | eee | None | None | None |
| Expected volatility © | | eee | 33% | 30% | 31 |
| Expected life (years) | | ee | 45 | 4 6 | 4 6 |
| Fair value, per share | 1 | eee | $31 00 | $18 13 | $11 75 | | finqa586 | what is the value , in millions of dollars , of the total issuable stock in 2014? | 162.2 | multiply(13.8, 11.75) | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 13 .
common stock ( continued ) the company also maintains the nonemployee directors stock incentive compensation program ( the 2018 2018nonemployee directors program 2019 2019 ) .
under the nonemployee directors program , upon a director 2019s initial election to the board , the director receives an initial grant of stock options or restricted stock units equal to a fair market value on grant date of $ 0.2 million , not to exceed 20000 shares .
these grants vest over three years from the date of grant , subject to the director 2019s continued service .
in addition , annually each nonemployee director may receive up to 40000 stock options or 16000 restricted stock units of the company 2019s common stock , or a combination thereof , provided that in no event may the total value of the combined annual award exceed $ 0.2 million .
these grants generally vest over one year from the date of grant .
under the nonemployee directors program , an aggregate of 2.8 million shares of the company 2019s common stock has been authorized for issuance .
the company has an employee stock purchase plan for united states employees and a plan for international employees ( collectively 2018 2018espp 2019 2019 ) .
under the espp , eligible employees may purchase shares of the company 2019s common stock at 85% ( 85 % ) of the lower of the fair market value of edwards lifesciences common stock on the effective date of subscription or the date of purchase .
under the espp , employees can authorize the company to withhold up to 12% ( 12 % ) of their compensation for common stock purchases , subject to certain limitations .
the espp is available to all active employees of the company paid from the united states payroll and to eligible employees of the company outside the united states , to the extent permitted by local law .
the espp for united states employees is qualified under section 423 of the internal revenue code .
the number of shares of common stock authorized for issuance under the espp was 13.8 million shares .
the fair value of each option award and employee stock purchase subscription is estimated on the date of grant using the black-scholes option valuation model that uses the assumptions noted in the following tables .
the risk-free interest rate is estimated using the u.s .
treasury yield curve and is based on the expected term of the award .
expected volatility is estimated based on a blend of the weighted-average of the historical volatility of edwards lifesciences 2019 stock and the implied volatility from traded options on edwards lifesciences 2019 stock .
the expected term of awards granted is estimated from the vesting period of the award , as well as historical exercise behavior , and represents the period of time that awards granted are expected to be outstanding .
the company uses historical data to estimate forfeitures and has estimated an annual forfeiture rate of 6.0% ( 6.0 % ) .
the black-scholes option pricing model was used with the following weighted-average assumptions for options granted during the following periods : option awards . | . | | | | 2016 | 2015 | 2014 |
|---:|:--------------------------------|:---------------|:---------------|:---------------|
| 0 | average risk-free interest rate | 1.1% ( 1.1 % ) | 1.4% ( 1.4 % ) | 1.5% ( 1.5 % ) |
| 1 | expected dividend yield | none | none | none |
| 2 | expected volatility | 33% ( 33 % ) | 30% ( 30 % ) | 31% ( 31 % ) |
| 3 | expected life ( years ) | 4.5 | 4.6 | 4.6 |
| 4 | fair value per share | $ 31.00 | $ 18.13 | $ 11.75 | | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 13 .
common stock ( continued ) the company also maintains the nonemployee directors stock incentive compensation program ( the 2018 2018nonemployee directors program 2019 2019 ) .
under the nonemployee directors program , upon a director 2019s initial election to the board , the director receives an initial grant of stock options or restricted stock units equal to a fair market value on grant date of $ 0.2 million , not to exceed 20000 shares .
these grants vest over three years from the date of grant , subject to the director 2019s continued service .
in addition , annually each nonemployee director may receive up to 40000 stock options or 16000 restricted stock units of the company 2019s common stock , or a combination thereof , provided that in no event may the total value of the combined annual award exceed $ 0.2 million .
these grants generally vest over one year from the date of grant .
under the nonemployee directors program , an aggregate of 2.8 million shares of the company 2019s common stock has been authorized for issuance .
the company has an employee stock purchase plan for united states employees and a plan for international employees ( collectively 2018 2018espp 2019 2019 ) .
under the espp , eligible employees may purchase shares of the company 2019s common stock at 85% ( 85 % ) of the lower of the fair market value of edwards lifesciences common stock on the effective date of subscription or the date of purchase .
under the espp , employees can authorize the company to withhold up to 12% ( 12 % ) of their compensation for common stock purchases , subject to certain limitations .
the espp is available to all active employees of the company paid from the united states payroll and to eligible employees of the company outside the united states , to the extent permitted by local law .
the espp for united states employees is qualified under section 423 of the internal revenue code .
the number of shares of common stock authorized for issuance under the espp was 13.8 million shares .
the fair value of each option award and employee stock purchase subscription is estimated on the date of grant using the black-scholes option valuation model that uses the assumptions noted in the following tables .
the risk-free interest rate is estimated using the u.s .
treasury yield curve and is based on the expected term of the award .
expected volatility is estimated based on a blend of the weighted-average of the historical volatility of edwards lifesciences 2019 stock and the implied volatility from traded options on edwards lifesciences 2019 stock .
the expected term of awards granted is estimated from the vesting period of the award , as well as historical exercise behavior , and represents the period of time that awards granted are expected to be outstanding .
the company uses historical data to estimate forfeitures and has estimated an annual forfeiture rate of 6.0% ( 6.0 % ) .
the black-scholes option pricing model was used with the following weighted-average assumptions for options granted during the following periods : option awards ._| | | 2016 | 2015 | 2014 |
|---:|:--------------------------------|:---------------|:---------------|:---------------|
| 0 | average risk-free interest rate | 1.1% ( 1.1 % ) | 1.4% ( 1.4 % ) | 1.5% ( 1.5 % ) |
| 1 | expected dividend yield | none | none | none |
| 2 | expected volatility | 33% ( 33 % ) | 30% ( 30 % ) | 31% ( 31 % ) |
| 3 | expected life ( years ) | 4.5 | 4.6 | 4.6 |
| 4 | fair value per share | $ 31.00 | $ 18.13 | $ 11.75 |_. | 2,016 | 94 | EW | Edwards Lifesciences | Health Care | Health Care Equipment | Irvine, California | 2011-04-01 | 1,099,800 | 1958 | Wie hoch war der Wert (in Millionen Dollar) der gesamten auszugebenden Aktien im Jahr 2014? | Edwards Lifesciences Corporation – Anmerkungen zum Konzernabschluss (Fortsetzung) 13.
Stammaktien (Fortsetzung) Das Unternehmen unterhält außerdem das Aktienanreiz-Vergütungsprogramm für nicht angestellte Direktoren (das 2018-2018-Programm für nicht angestellte Direktoren 2019 und 2019).
Im Rahmen des Programms für nicht angestellte Direktoren erhält der Direktor bei der ersten Wahl eines Direktors in den Vorstand im Jahr 2019 eine anfängliche Gewährung von Aktienoptionen oder gesperrten Aktieneinheiten in Höhe eines fairen Marktwerts am Gewährungsdatum von 0,2 Millionen US-Dollar, jedoch nicht mehr als 20.000 Aktien.
Diese Zuschüsse sind über einen Zeitraum von drei Jahren ab dem Datum der Gewährung gültig, vorbehaltlich der fortgesetzten Tätigkeit des Direktors im Jahr 2019.
Darüber hinaus kann jeder nicht angestellte Direktor jährlich bis zu 40.000 Aktienoptionen oder 16.000 Restricted Stock Units der Stammaktien des Unternehmens 2019 oder eine Kombination davon erhalten, vorausgesetzt, dass der Gesamtwert der kombinierten jährlichen Auszeichnung in keinem Fall 0,2 Millionen US-Dollar übersteigen darf.
Diese Zuteilungen sind in der Regel über einen Zeitraum von einem Jahr ab dem Datum der Gewährung unverfallbar.
Im Rahmen des Programms für nicht angestellte Direktoren wurden insgesamt 2,8 Millionen Stammaktien des Unternehmens für 2019 zur Ausgabe genehmigt.
Das Unternehmen verfügt über einen Mitarbeiteraktienkaufplan für Mitarbeiter in den Vereinigten Staaten und einen Plan für internationale Mitarbeiter (zusammen 2018, 2018, ESP, 2019, 2019).
Im Rahmen des ESPP können berechtigte Mitarbeiter Aktien der Stammaktien des Unternehmens 2019 zu 85 % (85 %) des niedrigeren beizulegenden Zeitwerts der Stammaktien von Edwards Lifesciences am Tag des Inkrafttretens der Zeichnung oder am Kaufdatum erwerben.
Im Rahmen des ESPP können Mitarbeiter das Unternehmen ermächtigen, bis zu 12 % (12 %) ihrer Vergütung für Stammaktienkäufe einzubehalten, vorbehaltlich bestimmter Einschränkungen.
Das ESPP steht allen aktiven Mitarbeitern des Unternehmens zur Verfügung, die aus der Gehaltsliste der Vereinigten Staaten bezahlt werden, sowie berechtigten Mitarbeitern des Unternehmens außerhalb der Vereinigten Staaten, soweit dies nach örtlichem Recht zulässig ist.
Das ESPP für Mitarbeiter in den Vereinigten Staaten ist gemäß Abschnitt 423 des Internal Revenue Code qualifiziert.
Die Anzahl der im Rahmen des ESPP zur Ausgabe zugelassenen Stammaktien betrug 13,8 Millionen Aktien.
Der beizulegende Zeitwert jeder Optionszuteilung und jedes Mitarbeiteraktienkaufabonnements wird am Tag der Gewährung anhand des Black-Scholes-Optionsbewertungsmodells geschätzt, das die in den folgenden Tabellen aufgeführten Annahmen verwendet.
Der risikofreie Zinssatz wird anhand des US-amerikanischen Zinssatzes geschätzt.
Die Renditekurve des Finanzministeriums basiert auf der erwarteten Laufzeit der Zuteilung.
Die erwartete Volatilität wird auf der Grundlage einer Mischung aus dem gewichteten Durchschnitt der historischen Volatilität der Aktie von Edwards Lifesciences 2019 und der impliziten Volatilität aus gehandelten Optionen auf die Aktie von Edwards Lifesciences 2019 geschätzt.
Die erwartete Laufzeit der gewährten Prämien wird auf der Grundlage der Sperrfrist der Prämie sowie des historischen Ausübungsverhaltens geschätzt und stellt den Zeitraum dar, über den die gewährten Prämien voraussichtlich ausstehend sein werden.
Das Unternehmen verwendet historische Daten zur Schätzung der Verluste und hat eine jährliche Verlustrate von 6,0 % (6,0 %) geschätzt.
Das Black-Scholes-Optionspreismodell wurde mit den folgenden gewichteten Durchschnittsannahmen für Optionen verwendet, die in den folgenden Zeiträumen gewährt wurden: Optionszuteilungen ._| | | 2016 | 2015 | 2014 |
|---:|:--------------------------------|:--------- ------|:---------------|:---------------|
| 0 | durchschnittlicher risikofreier Zinssatz | 1,1 % ( 1,1 % ) | 1,4 % ( 1,4 % ) | 1,5 % ( 1,5 % ) |
| 1 | erwartete Dividendenrendite | keine | keine | keine |
| 2 | erwartete Volatilität | 33 % ( 33 % ) | 30 % ( 30 % ) | 31 % ( 31 % ) |
| 3 | erwartete Lebensdauer (Jahre) | 4,5 | 4,6 | 4,6 |
| 4 | fairer Wert je Aktie | 31,00 $ | 18,13 $ | 11,75 $ |_. | 162.15 | edwards lifesciences corporation notes to consolidated financial statements ( continued ) 13 .
common stock ( continued ) the company also maintains the nonemployee directors stock incentive compensation program ( the 2018 2018nonemployee directors program 2019 2019 ) .
under the nonemployee directors program , upon a director 2019s initial election to the board , the director receives an initial grant of stock options or restricted stock units equal to a fair market value on grant date of $ 0.2 million , not to exceed 20000 shares .
these grants vest over three years from the date of grant , subject to the director 2019s continued service .
in addition , annually each nonemployee director may receive up to 40000 stock options or 16000 restricted stock units of the company 2019s common stock , or a combination thereof , provided that in no event may the total value of the combined annual award exceed $ 0.2 million .
these grants generally vest over one year from the date of grant .
under the nonemployee directors program , an aggregate of 2.8 million shares of the company 2019s common stock has been authorized for issuance .
the company has an employee stock purchase plan for united states employees and a plan for international employees ( collectively 2018 2018espp 2019 2019 ) .
under the espp , eligible employees may purchase shares of the company 2019s common stock at 85% ( 85 % ) of the lower of the fair market value of edwards lifesciences common stock on the effective date of subscription or the date of purchase .
under the espp , employees can authorize the company to withhold up to 12% ( 12 % ) of their compensation for common stock purchases , subject to certain limitations .
the espp is available to all active employees of the company paid from the united states payroll and to eligible employees of the company outside the united states , to the extent permitted by local law .
the espp for united states employees is qualified under section 423 of the internal revenue code .
the number of shares of common stock authorized for issuance under the espp was 13.8 million shares .
the fair value of each option award and employee stock purchase subscription is estimated on the date of grant using the black-scholes option valuation model that uses the assumptions noted in the following tables .
the risk-free interest rate is estimated using the u.s .
treasury yield curve and is based on the expected term of the award .
expected volatility is estimated based on a blend of the weighted-average of the historical volatility of edwards lifesciences 2019 stock and the implied volatility from traded options on edwards lifesciences 2019 stock .
the expected term of awards granted is estimated from the vesting period of the award , as well as historical exercise behavior , and represents the period of time that awards granted are expected to be outstanding .
the company uses historical data to estimate forfeitures and has estimated an annual forfeiture rate of 6.0% ( 6.0 % ) .
the black-scholes option pricing model was used with the following weighted-average assumptions for options granted during the following periods : option awards .
| | | | | | |
| --- | --- | --- | --- | --- | --- |
| | | | 2016 | 2015 | 2014 |
| Average risk-free interest | rate | eee | 1 1% | 1 4% | 1 5 |
| Expected dividend yield | 2 2 0 0 | eee | None | None | None |
| Expected volatility © | | eee | 33% | 30% | 31 |
| Expected life (years) | | ee | 45 | 4 6 | 4 6 |
| Fair value, per share | 1 | eee | $31 00 | $18 13 | $11 75 |
. | 33 |
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