(ii) Other intangible assets Other intangible assets are stated at cost less
accumulated amortisation and impairment
losses (see note 3(j)).
(iii) Amortisation Goodwill is not amortised but subject to
impairment testing (see note 3(j)) annually.
The cost of other intangible assets with finite
useful lives is amortised to profit or loss on a
straight-line basis over the assets’ estimated
useful lives from the date they are available for
use. Their estimated useful lives are as follows:
■
Software
2 to 10 years
■
Patents and royalties
2 to 10 years
■
Trademark and others
2 to 20 years
Both the useful lives and method of
amortisation are reviewed annually and revised
when necessary.