Concordia International Corp. | CIK:0001642271 | 3

  • Filed: 3/8/2018
  • Entity registrant name: Concordia International Corp. (CIK: 0001642271)
  • Generator: Workiva (WebFilings)
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1642271/000164227118000008/0001642271-18-000008-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1642271/000164227118000008/cxrx-20171231.xml
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    • ifrs-full:SensitivityAnalysisForEachTypeOfMarketRisk

    The following table presents a sensitivity analysis to show the impact on the significant impairments for changes in certain assumptions:
     
    Discount rate
    Terminal revenue growth assumption
     
    +0.5%
    -0.5%
    +0.5%
    -0.5%
    Liothyronine Sodium
    958

    (1,009
    )
    (364
    )
    345

    Fusidic Acid
    1,696

    (1,793
    )
    (719
    )
    681

    Prednisolone
    301

    (317
    )
    (116
    )
    110

    Nefopam
    88

    (93
    )
    (37
    )
    35

    Dicycloverine
    260

    (274
    )
    (107
    )
    101

    Prochlorperazine Mesilate
    101

    (106
    )
    (39
    )
    37

    Alimemazine Tartrate
    89

    (91
    )
    —

    —

    The following table presents a sensitivity analysis to show the impact on significant impairments for changes in certain assumptions:
     
    Discount rate
    Terminal revenue growth assumption
     
    +0.5%
    -0.5%
    +0.5%
    -0.5%
    Erythromycin
    443

    (462
    )
    (128
    )
    123

    Cyclizine Hcl
    1,004

    (1,060
    )
    (402
    )
    381

    Prednisolone
    55

    (57
    )
    (12
    )
    12

    Trazodone
    72

    (76
    )
    (27
    )
    26

    Ergotamine + Caffeine
    175

    (185
    )
    (70
    )
    67

    Dipipanone + Cyclizine
    306

    (323
    )
    (121
    )
    115

    Hydralazine Hcl
    209

    (220
    )
    (82
    )
    78

    The following table presents a sensitivity analysis to show the impact on the impairments for changes in certain assumptions:
     
    Discount rate
    Terminal revenue growth assumption
     
    +1%
    -1%
    +1%
    -1%
    Plaquenil®
    1,537

    (1,660
    )
    (1,803
    )
    1,946

    Uroxatral®
    588

    (552
    )
    (684
    )
    641

    Dyrenium®
    697

    (776
    )
    (1,228
    )
    1,350

    Dibenzyline®
    1,390

    (1,529
    )
    (1,290
    )
    1,420

    Parnate®
    253

    (234
    )
    (280
    )
    305

    Ulesfia®
    —

    —

    —

    —

    The following table presents a sensitivity analysis to show the impact on the significant impairments for changes in certain assumptions:
     
    Discount rate
    Terminal revenue growth assumption
     
    +1%
    -1%
    +1%
    -1%
    Levothyroxine Sodium
    4,783

    (5,417
    )
    (8,852
    )
    7,810

    Prednisolone
    3,089

    (3,499
    )
    (5,328
    )
    4,701

    Hydrocortisone
    355

    (401
    )
    (648
    )
    571

    Carbimazole
    3,450

    (3,909
    )
    (5,957
    )
    5,256

    Tranylcypromine Sulphate
    698

    (790
    )
    (1,156
    )
    1,020

    Dicycloverine
    836

    (947
    )
    (1,281
    )
    1,130

    Dipipanone Cyclizine
    1,022

    (1,160
    )
    (581
    )
    513

    Nefopam
    1,151

    (1,303
    )
    (1,842
    )
    1,626

    A 1% appreciation (depreciation) in the interest rate would result in the following:
     
    2017

    2016

    2015

    Impact of a 1% increase in interest rates for contingent
    purchase consideration payable on net loss
    134

    (166
    )
    (1,665
    )
    Impact of a 1% decrease in interest rates for contingent
    purchase consideration payable on net loss
    (131
    )
    177

    1,760

    Impact of a 1% increase in interest rates above LIBOR floor
    for long-term debt on net loss
    (3,971
    )
    (18,009
    )
    (6,331
    )