It is difficult to say what NWH will eventually take up as...

It is difficult to say what NWH will eventually take up as debits and credits at fair value, and the corollary of that determines any Goodwill, which I expect would be small, perhaps even negative, which will show up as Profit from Acquisition. The DIAB name is likely to be a small component of the intangibles. The major item would probably be Customer Relations, because in spite of any name change, some customers will hang around for years. Whatever it is, NWH may decide to amortise that over two years Relevant information can be expected to be provided at some later date.

For the want of a number, tax-deductible amortisation should be between some $20m spread over two years or three years – not that I can defend mooting that.