52 ANNUAL REPORT  2013  KATHMANDU Impairment tests for goodwill and brand The aggregate carrying amounts of goodwill and brand allocated to each unit are as follows: PARENT  Goodwill Brand Software Total NZ$’000 NZ$’000 NZ$’000 NZ$’000 Year ended 31 July 2012 Opening net book value - - - - Additions - - - - Disposals - - - - Amortisation - - - - Exchange differences - - - - Closing net book value - - - - As at 31 July 2012 Cost - - - - Accumulated amortisation  - - - - Closing net book value - - - - Year ended 31 July 2013 Opening net book value - - - - Additions - - 7 7 Disposals - - - - Amortisation - - (3) (3) Exchange differences - - - - Closing net book value - - 4 4 As at 31 July 2013 Cost - - 7 7 Accumulated amortisation  - - (3) (3) Closing net book value - - 4 4 GROUP GOODWILL BRAND 2013 2012 2013 2012 NZ$’000 NZ$’000 NZ$’000 NZ$’000 New Zealand 28,654 28,654 51,000 51,000 Australia 46,752 46,752 104,426 119,326 75,406 75,406 155,426 170,326