Page 50 - Annual Report KELAG Group 2018
P. 50

For the purpose of the impairment test, the goodwill resulting in the KELAG Group was allocated
           to CGUs as follows and after the impairment test report the following values:










            TOTAL GOODWILL IN THE KELAG GROUP                   3.4            3.4
              BWI Biowärme Imst GmbH & Co KG                     0.2           0.2
              District heat Friesach                             0.7           0.7
              District heat Obertauern                           2.5           2.5



           The goodwill identified was calculated as the recoverable amount of the value in use applying a
           discount rate net of tax of 4.96%. 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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