113 / 136
111
Non-Current Assets
Goodwill
Water
rights
Mining
informa-
tion
Other
Total
$’000
$’000
$’000
$’000
$’000
At 31 July 2014
Cost
22,830
–
–
14,687
37,517
Accumulated amortisation and impairment
–
–
–
(10,670)
(10,670)
Net book amount
22,830
–
–
4,017
26,847
Year ended 31 July 2015
Opening net book amount
22,830
–
–
4,017
26,847
Additions
–
–
–
264
264
Amortisation (charged) to the income statement (refer note 17)
–
–
–
(1,568)
(1,568)
Impairments (charged) to the income statement (refer note 17)
(4,157)
–
–
(1,018)
(5,175)
Transfers in
–
–
–
170
170
Closing net book amount
18,673
–
–
1,865
20,538
At 31 July 2015
Cost
22,830
–
–
15,121
37,951
Accumulated amortisation and impairment
(4,157)
–
–
(13,256)
(17,413)
Net book amount
18,673
–
–
1,865
20,538
Year ended 31 July 2016
Opening net book amount
18,673
–
–
1,865
20,538
Additions
–
–
–
37
37
Asset acquired by purchase of businesses
–
6,560
34,900
40
41,500
Amortisation (charged) to the income statement (refer note 17)
–
(110)
(585)
(1,027)
(1,722)
Transfers in
–
–
–
125
125
Closing net book amount
18,673
6,450
34,315
1,040
60,478
At 31 July 2016
Cost
22,830
6,560
34,900
15,323
79,613
Accumulated amortisation and impairment
(4,157)
(110)
(585)
(14,283)
(19,135)
Net book amount
18,673
6,450
34,315
1,040
60,478
a) Recoverable amount of goodwill
Intangible assets, which have indefinite lives are allocated to the Group’s cash generating units (CGU’s) identified according to business
segment and country of operation.
A segment-level summary of the goodwill allocation is presented below:
Country of
operation
2016
2015
$’000
$’000
Energy
Carrying amount of Goodwill at beginning of year
Australia
18,098
22,255
Impairment
–
(4,157)
18,098
18,098
Consulting
Carrying amount of Goodwill at beginning of year
Australia
575
575
Closing net book value
18,673
18,673