Notes to the consolidated financial statements
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20. Intangible assets – Pre-publication
All figures in £ millions | 2009 | 2008 |
---|---|---|
Cost | ||
At beginning of year | 1,800 | 1,264 |
Exchange differences | (160) | 494 |
Additions | 322 | 297 |
Disposals | (230) | (345) |
Acquisition through business combination | (1) | 78 |
Transfer from software | – | 12 |
Transfer to inventories | (4) | – |
At end of year | 1,727 | 1,800 |
Amortisation | ||
At beginning of year | (1,105) | (814) |
Exchange differences | 102 | (337) |
Charge for the year | (307) | (244) |
Disposals | 230 | 345 |
Acquisition through business combination | 3 | (51) |
Transfer from software | – | (4) |
At end of year | (1,077) | (1,105) |
Carrying amounts | ||
At end of year | 650 | 695 |
Included in the above are pre-publication assets amounting to £398m (2008: £462m) which will be realised in more than 12 months.
Amortisation is included in the income statement in cost of goods sold.