Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2019

Disclosure of detailed information about intangible assets [abstract]

Schedule of Reconciliation of Changes in Intangible Assets and Goodwill



Figures in millions	Goodwill		Other		Total
US Dollars
Cost
Balance at 1 January 2017	379		185		564
Additions	—		1		1
Transfer to assets and liabilities held for sale	—		(17	)	(17	)
Transfers and other movements⁽¹⁾	(263	)	(1	)	(264	)
Translation	11		4		15
Balance at 31 December 2017	127		172		299
Accumulated amortisation and impairments
Balance at 1 January 2017	253		166		419
Amortisation for the year			6		6
Impairment	9		—		9
Transfer to assets and liabilities held for sale	—		(15	)	(15	)
Transfers and other movements⁽¹⁾	(263	)	(1	)	(264	)
Translation	1		5		6
Balance at 31 December 2017	—		161		161
Net book value at 31 December 2017	127		11		138
Cost
Balance at 1 January 2018	127		172		299
Additions	—		1		1
Disposals	—		(3	)	(3	)
Transfers and other movements⁽¹⁾	—		4		4
Translation	(11	)	(7	)	(18	)
Balance at 31 December 2018	116		167		283
Accumulated amortisation and impairments
Balance at 1 January 2018	—		161		161
Amortisation for the year			5		5
Disposals	—		(3	)	(3	)
Transfers and other movements⁽¹⁾	—		4		4
Translation	—		(7	)	(7	)
Balance at 31 December 2018	—		160		160
Net book value at 31 December 2018	116		7		123
Cost
Balance at 1 January 2019	116		167		283
Transfer to assets and liabilities held for sale	—		(26	)	(26	)
Transfers and other movements⁽¹⁾	—		3		3
Balance at 31 December 2019	116		144		260
Accumulated amortisation and impairments
Balance at 1 January 2019	—		160		160
Amortisation for the year			3		3
Transfer to assets and liabilities held for sale	—		(26	)	(26	)
Balance at 31 December 2019	—		137		137
Net book value at 31 December 2019	116		7		123


⁽¹⁾	Transfers and other movements include amounts from asset reclassifications and amounts written off.

Schedule of Goodwill Impairment Assumptions

Based on an analysis carried out by the group in 2019, the carrying value and value in use of cash generating units (CGUs) with goodwill that were most sensitive is:



	2019
	US Dollars
Figures in millions	Carrying Value	Value in use
Sunrise Dam	220	363

Schedule of Goodwill Allocation

Net book value of goodwill allocated to each of the CGUs:



	US Dollars
Figures in millions	2019		2018		2017
- Sunrise Dam	108		108		119
- Serra Grande	8		8		8
	116		116		127
Real pre-tax discount rates applied in impairment calculations on CGUs for which the carrying amount of goodwill is significant are as follows:
- Sunrise Dam ⁽¹⁾	10.8	%	8.3	%	8.3	%

Goodwill has been allocated to its respective CGUs where it is tested for impairment as part of the CGU . The group reviews and tests the carrying value of goodwill on an annual basis for impairment. The discount rates for 2019 were determined on a basis consistent with the 2018 discount rates.


⁽¹⁾	The value in use of the CGU is $363m in 2019 (2018: $750m; 2017: $402m).