ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory
Goodwill acquired in a business combination represents the excess of the consideration transferred over the net fair value of the identifiable assets acquired, and identifiable liabilities and contingent liabilities assumed. The goodwill has an indefinite useful economic life and is not subject to amortization; rather is measured at cost less accumulated impairment losses. For the purpose of impairment testing, goodwill is allocated to a group of CGUs under the fixed line segment that is expected to benefit from the synergies of the combination. The group of CGUs represents the lowest level within the entity which the goodwill is monitored for internal management purposes.
Goodwill
impairment reviews are undertaken annually or more frequently if events or changes in circumstances indicate that the carrying
amount may not be recoverable. Any impairment loss would be recognized for the amount by which the carrying amount of goodwill
exceeded its recoverable amount. The recoverable amount is the higher of value-in-use and the fair value less costs to sell. Value-in-use
is determined by discounting expected future cash flows using a pre-tax discount rate. Any impairment is recognized immediately
as an expense and is not subsequently reversed. See also note 13(1) with respect to impairment tests.