Notes to the Group annual financial statements

for the period ended 3 March 2013
      GROUP  
    Goodwill  
Rm  
Systems  
develop-  
ment  
Rm  
Licences  
Rm  
Total  
Rm  
9.   INTANGIBLE ASSETS          
  2013          
  Carrying value   233.5   642.1   72.3   947.9  
  Cost   254.4   1 054.6   122.6   1 431.6  
  Accumulated amortisation   (20.9)  (412.5)  (50.3)  (483.7) 
  Reconciliation of carrying value          
  Carrying value at beginning of period   201.5   531.3   66.8   799.6  
  Additions   —   242.4   —   242.4  
  Expansion of operations   —   192.0   —   192.0  
  Maintaining operations   —   50.4   —   50.4  
  Amortisation   —   (128.9)  (16.9)  (145.8) 
  Disposals   —   (9.4)  —   (9.4) 
  Purchase of operations   32.0   —   9.8   41.8  
  Foreign currency translation   —   (0.9)  —   (0.9) 
  Reclassifications from property, equipment and vehicles   —   7.6   12.6   20.2  
  Carrying value at end of period   233.5   642.1   72.3   947.9  
  2012          
  Carrying value   201.5   531.3   66.8   799.6  
  Cost   222.4   812.9   100.2   1 135.5  
  Accumulated amortisation   (20.9)  (281.6)  (33.4)  (335.9) 
  Reconciliation of carrying value          
  Carrying value at beginning of period   142.4   222.1   40.0   404.5  
  Additions   —   271.7   —   271.7  
  Expansion of operations   —   240.8   —   240.8  
  Maintaining operations   —   30.9   —   30.9  
  Amortisation   —   (97.0)  (4.0)  (101.0) 
  Disposals   —   (4.3)  —   (4.3) 
  Purchase of operations   59.1   —   30.5   89.6  
  Reclassifications from property, equipment and vehicles   —   138.8   0.3   139.1  
  Carrying value at end of period   201.5   531.3   66.8   799.6  
  The cash-generating units to which goodwill has been allocated have been identified. The recoverable amount for each cash-generating unit was based on value in use. The value in use was determined by discounting the future cash flow forecast for the cash-generating unit at an appropriate pre-tax rate.