Goodwill arising on acquisitions is taken to reserves.

The supplementary note disclosed that over the past six years £298m goodwill arising on acquisitions has been written off to reserve.

Estimate goodwill arising on acquisition.

It refers to 5 specific IA types which can be separated from residual Goodwill arising on acquisition.

In calculating the goodwill arising on acquisition, the fair value of net assets of Model Layout have been assessed and adjustments from book value have been made where necessary.

These figures exclude goodwill arising on acquisitions more than six years ago and any adjustments to goodwill in relation to part disposal in the year, since the relevant information is not available.