IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK

15.4 BARLOWORLD Notes to the Consolidated Annual Financial Statements for the year ended September 30 4. Intangible Assets 2006 2005

20Q4

Patents,

Patents,

Patents,

trademarks and development

trademarks and

Total

Total

Total

Capitalised

Capitalised

Capitalised

intangible

trademarks and development costs

development

intangible

intangible

software

assets

software

software

costs

costs

assets

assets

Bas

11m.

B111

B!!!

8m

8m

8m

Rm

Rm

Cost At I October

483

97 59

477

580

430

78

508

406

71

Subsidiaries acquired

9

68 52

Other additions

13

39

44

65

19

84

9

53

Subsidiaries disposed

(4)

(4)

0

--

Other disposals

(50) (16)

(6)

(3)

(39) (13) (18)

(II )

(6)

(I I)

.ill)

Amounts classified as held for sale

(3)

Other reclassification

25 --

7

--

--

--

--

--

Reversal of amounts previously written off

I

I

-.12)

-.12) i!ill

Translation differences

...i2)

----3. ill

-

.i2)

--= 1£

~ ill

~ 1QQ

At 30 September

21

483

~

~

Accumulated amort isation and impairment At 1October

282

38

320

233

33

266

176

29

205

Charge for the year (note 21)

58

7 --

65

55

5 --

60

62

7

69

--

Subsidiaries acquired Subsidiaries disposed

4

4

I

I

(3)

(14) (33) (13)

( II )

--

--

Other disposals

(33) ( I I )

(4)

(4)

(5)

(3)

(8)

Amounts classified as held for sale

(2)

Other reclassification

I

2 0

3

--

-- --

Impairment

I

I

0

6

6

.n: ill

Translation differences

--l2)

--l2)

---2 ..1.Q

..±! ill

-ill 2QQ

~ Ml

aa

At 30 September Carrying amount At 30 September

:l.8

282

ml

116

ill

141

ill

ill

26Q

2Ql

~

~

Per business segment: Continuing operations Equipment

-- -- -- -- -- -- -- -- --

-- -- -- -- -- -- -- --

-- -- --

-- -- -- -- -- -- -- -- -- --

--

-- -- -- -- -- -- -- -- -- --

97 32 17 14 74 10

98 37

121

Industrial distribution

28

Motor

13 12

3

Cement Coatings Scientific

15

-- -- --

22

8 8

8

.sa 257

Corporate and other

12 323 -l 325

.22 239 ----3. ill

Tota l continuing operations Discontinued operation-s-Steel tube

--

----3. 26Q

--

Made with