Page 45 - KELAG Annual Report 2017
P. 45

The  goodwill  identified  was  calculated  as  the  recoverable  amount  of  the  value  in  use;  the
                                      calculation  used  a  discount  rate  net  of  tax  of  4.75%.  Key  assumptions  that  influence  the
                                      recoverable amount refer to the impairment assessment of non-financial assets. The impairment
                                      testing of goodwill identified did not indicate any need for impairment.
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