Annual Report 2022

NOTESTOTHE CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 December 2022 109 The United Laboratories International Holdings Limited Annual Report 2022 19. GOODWILL RMB’000 COST At 1 January 2021 and 31 December 2021 and 2022 3,031 Goodwill has been allocated to two individual cash-generating units, including one subsidiary which operates in the Bulk medicine segment and one subsidiary which operates in the Finished products segment. The carrying amounts of goodwill at the end of the reporting period allocated to these units are as follows: 2022 2021 RMB’000 RMB’000 Bulk medicine 774 774 Finished products 2,257 2,257 3,031 3,031