|
|
|
|
|
|
|
Customer and |
|
|
|
|
|
|
|
|
|
|
Product- |
|
distribution |
|
|
|
|
|
|
|
|
Technology |
|
related |
|
related |
|
Software |
|
Total |
|
|
|
|
$ million |
|
$ million |
|
$ million |
|
$ million |
|
$ million |
|
|
Cost |
|
|
|
|
|
|
|
|
|
|
|
|
At 1 January 2016 |
|
235 |
|
1,864 |
|
119 |
|
289 |
|
2,507 |
|
|
Exchange adjustment |
|
(2) |
|
(20) |
|
2 |
|
(8) |
|
(28) |
|
|
Acquisitions1 |
|
68 |
|
17 |
|
– |
|
– |
|
85 |
|
|
Additions |
|
– |
|
24 |
|
– |
|
48 |
|
72 |
|
|
Disposals |
|
– |
|
(36) |
|
– |
|
– |
|
(36) |
|
|
At 31 December 2016 |
|
301 |
|
1,849 |
|
121 |
|
329 |
|
2,600 |
|
|
Exchange adjustment |
|
10 |
|
38 |
|
1 |
|
12 |
|
61 |
|
|
Acquisitions1 |
|
59 |
|
2 |
|
– |
|
– |
|
61 |
|
|
Additions |
|
– |
|
2 |
|
3 |
|
63 |
|
68 |
|
|
Disposals |
|
(6) |
|
(43) |
|
(5) |
|
(5) |
|
(59) |
|
|
Transfers |
|
(6) |
|
6 |
|
– |
|
4 |
|
4 |
|
|
At 31 December 2017 |
|
358 |
|
1,854 |
|
120 |
|
403 |
|
2,735 |
|
|
Amortisation and impairment |
|
|
|
|
|
|
|
|
|
|
|
|
At 1 January 2016 |
|
21 |
|
759 |
|
69 |
|
156 |
|
1,005 |
|
|
Exchange adjustment |
|
– |
|
(16) |
|
1 |
|
(4) |
|
(19) |
|
|
Charge for the year – amortisation2 |
|
15 |
|
131 |
|
10 |
|
35 |
|
191 |
|
|
Charge for the year – impairment |
|
– |
|
48 |
|
– |
|
– |
|
48 |
|
|
Disposals |
|
– |
|
(36) |
|
– |
|
– |
|
(36) |
|
|
At 31 December 2016 |
|
36 |
|
886 |
|
80 |
|
187 |
|
1,189 |
|
|
Exchange adjustment |
|
2 |
|
21 |
|
1 |
|
6 |
|
30 |
|
|
Charge for the year – amortisation |
|
6 |
|
133 |
|
15 |
|
38 |
|
192 |
|
|
Charge for the year – impairment |
|
– |
|
10 |
|
– |
|
– |
|
10 |
|
|
Disposals |
|
11 |
|
(61) |
|
(3) |
|
(4) |
|
(57) |
|
|
Transfers |
|
(4) |
|
4 |
|
– |
|
– |
|
– |
|
|
At 31 December 2017 |
|
51 |
|
993 |
|
93 |
|
227 |
|
1,364 |
|
|
Net book amounts |
|
|
|
|
|
|
|
|
|
|
|
|
At 31 December 2017 |
|
307 |
|
861 |
|
27 |
|
176 |
|
1,371 |
|
|
At 31 December 2016 |
|
265 |
|
963 |
|
41 |
|
142 |
|
1,411 |
|
|
1 |
In 2017 this relates to technology and product-related intangibles acquired with the purchase of Rotation Medical, Inc. In 2016 this relates to technology and product related intangibles acquired with the purchase of Blue Belt Technologies Inc. and BST-CarGel. |
|
2 |
The amortisation charge between technology and product-related intangibles has been restated by $33m with no impact on the total net book value of intangible assets. |
Amortisation and impairment of acquisition intangibles is set out below:
|
|
|
2017 |
|
2016 |
|
|
|
|
$ million |
|
$ million |
|
|
Technology |
|
6 |
|
48 |
|
|
Product-related |
|
124 |
|
126 |
|
|
Customer and distribution related |
|
10 |
|
4 |
|
|
Total |
|
140 |
|
178 |
|