3. Goodwill reconciliation
as at 31 August 2021
| US$'000 | Unaudited Six months to 31 August 2021 |
Unaudited Six months to 31 August 2020 |
Audited Year ended 28 February 2021 |
|
| Net book value | 266 391 | 243 866 | 255 536 | |
|---|---|---|---|---|
| At the beginning of the period | 255 536 | 241 369 | 241 369 | |
| Arising on acquisition of subsidiaries | 13 014 | 802 | 9 495 | |
| Translation and other movements | (2 159) | 1 695 | 4 672 | |
| Balance at the end of the period | 266 391 | 243 866 | 255 536 | |
| Goodwill at cost | 266 391 | 243 866 | 255 536 | |
| Per cash-generating unit: | 266 391 | 243 866 | 255 536 | |
| Logicalis | 242 096 | 224 258 | 230 838 | |
| Management Consulting | 24 295 | 19 608 | 24 698 | |
