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GOODWILL (Table)
 12 Months Ended
Dec. 31, 2019
GOODWILL  
Schedule of goodwill

 

 

 

 

 

 

 

 

 

 

 

 
2019

 
2018

 

 

    

Notes

    

$ million

    

$ million

 

Cost and net book value

 

 

 

  

 

  

 

At 1 January

 

 

 

2,337

 

2,371

 

Exchange adjustment

 

 

 

11

 

(34)

 

Acquisitions

 

21

 

441

 

 –

 

At 31 December

 

 

 

2,789

 

2,337

 

Management has identified four CGUs in applying the provisions of IAS 36 Impairment of Assets: Orthopaedics, Sports Medicine & ENT, Advanced Wound Care & Devices and Bioactives. The names of the CGUs have been updated to align with the new global franchise structure with the Other Surgical Business CGU being renamed to the Sports Medicine & ENT CGU.

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:

 

 

 

 

 

 

 

 
2019

 
2018

 

 

    

$ million

    

$ million

 

Orthopaedics

 

787

 

727

 

Sports Medicine & ENT

 

1,364

 

1,313

 

Advanced Wound Management

 

638

 

297

 

 

 

2,789

 

2,337