18. INTANGIBLE ASSETS (CONTINUED)
Amortisation expense
The amortisation of software development expenditure is included in the “Administrative expenses” line items in the statement
of comprehensive income.
Impairment loss recognised
During the financial year, an impairment loss was recognised to write down the goodwill. The impairment loss of RM728,000
(2013:Nil) has been recognised in the statement of comprehensive income.
Software
development
Goodwill
expenditure
Total
RM’000
RM’000
RM’000
2013
Cost
At 1 January 2013
165,231
12,033
177,264
Transfer from property, plant and equipment
(Note 13)
–
11,627
11,627
Additions
–
15,574
15,574
Acquisitions of subsidiaries (restated *)
31,388
–
31,388
At 31 December 2013
196,619
39,234
235,853
Accumulated amortisation
At 1 January 2013
–
650
650
Amortisation charge for the year
(Note 6)
–
1,049
1,049
At 31 December 2013
–
1,699
1,699
Net carrying amount
At 31 December 2013
196,619
37,535
234,154
* The amount of goodwill is restated and does not correspond to the figures in 2013 financial statements since adjustments to the final
valuation of acquisition of Sri Manjung Specialist Centre Sdn Bhd were made, as detailed in
Note 15
.
19. IMPAIRMENT OF ASSETS
Impairment tests for goodwill
Group
2014
2013
RM’0
RM’000
RM’000
Hospitals
– Malaysia
177,533
178,199
– Indonesia
1,622
1,622
Aged care facility
16,356
16,356
Support services
380
442
195,891
196,619
260
KPJ Healthcare Berhad annual report
2014
Notes to the
Financial Statements
For the financial year ended 31 December 2014 (continued)
