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GOODWILL (Table)
 12 Months Ended
Dec. 31, 2017
GOODWILL  
Schedule of goodwill

 

 

 

 

 

 

 

 

 

 

 

 
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