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Intangible assets
12 Months Ended
Dec. 31, 2017
Disclosure of detailed information about intangible assets [abstract]  
Intangible assets
Intangible assets
 
 
Goodwill
 
Customer
related
 
Technology
and trading
related
 
Development
costs
 
Software
 
Total
 
 
 
$M
 
$M
 
$M
 
$M
 
$M
 
$M
 
 
Cost:
 

 
 

 
 

 
 

 
 

 
 

 
 
At January 1, 2016
83.4

 
13.4

 
9.3

 
4.0

 
3.5

 
113.6

 
 
Additions
0.1

 
0.1

 

 
2.4

 
0.1

 
2.7

 
 
Disposals

 

 

 

 
(0.6
)
 
(0.6
)
 
 
Exchange difference
(8.2
)
 

 
(1.3
)
 
(0.4
)
 
(0.3
)
 
(10.2
)
 
 
At December 31, 2016
75.3

 
13.5

 
8.0

 
6.0

 
2.7

 
105.5

 
 
Additions

 

 

 
0.9

 
0.8

 
1.7

 
 
Disposals

 
(0.1
)
 

 

 
(0.4
)
 
(0.5
)
 
 
Exchange difference
4.1

 

 
0.6

 
0.5

 
0.3

 
5.5

 
 
At December 31, 2017
79.4

 
13.4

 
8.6

 
7.4

 
3.4

 
112.2

 
 
Accumulated amortization and impairment:
 

 
 

 
 

 
 

 
 

 
 

 
 
At January 1, 2016
21.2

 
1.5

 
1.8

 
0.1

 
2.0

 
26.6

 
 
Provided during the year

 
0.7

 
0.4

 
0.3

 
0.3

 
1.7

 
 
Disposals

 

 

 

 
(0.3
)
 
(0.3
)
 
 
Exchange difference
(2.8
)
 
(0.1
)
 
(0.3
)
 
0.1

 

 
(3.1
)
 
 
At December 31, 2016
18.4

 
2.1

 
1.9

 
0.5

 
2.0

 
24.9

 
 
Provided during the year

 
0.9

 
0.4

 
0.7

 
0.3

 
2.3

 
 
Disposals

 
(0.1
)
 

 

 
(0.4
)
 
(0.5
)
 
 
Impairment

 

 
0.5

 
1.5

 

 
2.0

 
 
Exchange difference
1.4

 

 
0.2

 
0.1

 
0.1

 
1.8

 
 
At December 31, 2017
19.8

 
2.9

 
3.0

 
2.8

 
2.0

 
30.5

 
 
Net book values:
 

 
 

 
 

 
 

 
 

 
 
 
 
At December 31, 2017
59.6

 
10.5

 
5.6

 
4.6

 
1.4

 
81.7

 
 
At December 31, 2016
56.9

 
11.4

 
6.1

 
5.5

 
0.7

 
80.6

 
 
At January 1, 2016
62.2

 
11.9

 
7.5

 
3.9

 
1.5

 
87.0

 

Customer related intangibles include customer relationships, order backlogs and non-compete agreements. Technology and trading related intangibles include technology, patents, tradenames and trademarks.
Development costs include $4.6 million (2016: $5.5 million) relating to internally generated intangible assets, all other intangible assets are externally generated.
Impairment of intangible assets
The $0.5 million impairment of technology and trading related intangibles relates to the announcement to exit of our Luxfer HEI business. The $1.5 million impairment of the development costs has resulted following the decision to discontinue our Advanced Oxygen System (AOS) product line. These impairments are both within our Gas Cylinders operating segment.