2009 2010 Figures in million 2010 2009
SA Rands   US Dollars
   

16 Intangible assets

    
    Goodwill    
    Cost    
3,461 3,029 Balance at beginning of year 408 366
(432) (187) Translation 25 42
3,029 2,842 Balance at end of year 433 408
         
    Accumulated amortisation and impairment losses    
2,253 1,851 Balance at beginning of year 249 238
(402) (173) Translation 7 11
1,851 1,678 Balance at end of year 256 249
1,178 1,164 Net book value 177 159
    Net carrying amount allocated to each of the cash generating units:    
1,013 1,018 Sunrise Dam 154 136
106 94 AngloGold Ashanti Córrego do Sitío Mineração 15 15
59 52 Serra Grande 8 8
1,178 1,164   177 159
    Real pre-tax discount rates applied in impairment calculations on cash generating units (CGUs) for which the carrying amount of goodwill is significant are as follows:    
    Sunrise Dam (1) 11.1% 9.9%
    Royalty, tax rate concession and other    
    Cost    
472 371 Balance at beginning of year 49 49
– 4 Additions 1 –
– 4 Transfers and other movements – –
(101) (44) Translation – –
371 335 Balance at end of year 50 49
         
    Accumulated amortisation and impairment losses    
277 233 Balance at beginning of year 31 29
18 18 Amortisation (notes 4 and 32) 2 2
(62) (29) Translation – –
233 222 Balance at end of year 33 31
         
138 113 Net book value 17 18
         
1,316 1,277 Total intangible assets 194 177

The government of Ghana agreed to a concession on the royalty payments by maintaining a rate of 3% for 15 years from 2004.

The tax rate concession was granted at a rate of 30% for the Ashanti business combination in 2004. During 2005, the corporate tax rate in Ghana decreased to 25% and the tax rate concession, which expires in 2019, was fully impaired.

(1) The discount rates for 2010 were determined on a basis consistent with the 2009 discount rates.