| unspecified | Intangible assets with a finite useful life | unspecified | ||
|---|---|---|---|---|
| (in millions of euros) | Client relationships | Software, technology and other | Brands | Total intangible assets |
| Gross values at December 31, 2022 | 1,624 | 1,125 | 976 | 3,725 |
| Acquisitions | - | 73 | - | 73 |
| Change in scope | 41 | 23 | - | 64 |
| Disposals | - | (39) | - | (39) |
| Foreign exchange and others | 85 | 74 | 56 | 215 |
| Gross values at December 31, 2022 | 1,750 | 1,256 | 1,032 | 4,038 |
| Acquisitions | 2 | 70 | - | 72 |
| Change in scope | - | - | - | - |
| Disposals | - | (11) | - | (11) |
| Foreign exchange and others | (50) | (58) | (34) | (142) |
| Gross values at December 31, 2023 | 1,702 | 1,25 7 | 998 | 3,957 |
| Accumulated amortization at December 31, 2022 | (1,318) | (884) | (589) | (2,791) |
| Depreciation | (72) | (155) | (97) | (324) |
| Change in scope | - | - | - | - |
| Disposals | - | 12 | - | 12 |
| Foreign exchange and others | 37 | 46 | 21 | 104 |
| Accumulated amortization at December 31, 2023 | (1,353) | (981) | (665) | (2,999) |
| Net value at December 31, 2023 | 349 | 276 | 333 | 958 |
Depreciation and amortization expense of intangibles assets amount to euro 324 million in financial year 2023, of which euro 269 million pertain to intangibles resulting from acquisitions.
In 2023, valuations tests did not lead the Group to recognize any impairment losses.
