|
|
|
|
|
2017 |
|
2016 |
|
|
|
|
Notes |
|
$ million |
|
$ million |
|
|
Cost |
|
|
|
|
|
|
|
|
At 1 January |
|
|
|
2,188 |
|
2,012 |
|
|
Exchange adjustment |
|
|
|
51 |
|
(35) |
|
|
Acquisitions |
|
21 |
|
132 |
|
211 |
|
|
At 31 December |
|
|
|
2,371 |
|
2,188 |
|
|
Impairment |
|
|
|
|
|
|
|
|
At 1 January and 31 December |
|
|
|
– |
|
– |
|
|
Net book amounts |
|
|
|
2,371 |
|
2,188 |
|
Management has identified four CGUs in applying the provisions of IAS 36 Impairment of Assets: Orthopaedics (Reconstruction and Trauma), Other Surgical Devices, Advanced Wound Care & Devices and Bioactives.
For the purpose of goodwill impairment testing, the Advanced Wound Care & Devices and Bioactives CGUs have been aggregated (Advanced Wound Management), as this is the level at which goodwill is monitored and level at which the economic benefits relating to the goodwill within these CGUs is realised.
Goodwill is allocated to the Group’s CGUs as follows:
|
|
|
2017 |
|
2016 |
|
|
|
|
$ million |
|
$ million |
|
|
Orthopaedics |
|
566 |
|
551 |
|
|
Other Surgical Devices |
|
1,501 |
|
1,351 |
|
|
Advanced Wound Management |
|
304 |
|
286 |
|
|
|
|
2,371 |
|
2,188 |
|