3. GOODWILL RECONCILIATIONAS AT 28 FEBRUARY 2022
| USD'000 | Audited Year ended 28 February 2022 |
Audited Year ended 28 February 2021 |
| Net book value | 262 606 | 255 536 |
|---|---|---|
| At the beginning of the year | 255 536 | 241 369 |
| Arising on acquisition of subsidiaries | 12 199 | 9 495 |
| Translation and other movements | (5 129) | 4 672 |
| Balance at the end of the year | 262 606 | 255 536 |
| Goodwill at cost | 262 606 | 255 536 |
| Per cash-generating unit: | 262 606 | 255 536 |
| Logicalis | 239 376 | 230 838 |
| Management Consulting | 23 230 | 24 698 |
