FORM 20-F Grupo Casa Saba, S.A.B. de C.V.

Table of Contents
10. Goodwill, intangible assets and deferred charges:
2011 2010
Goodwill:
Drogueros Ps. 128,370 Ps. 128,370
Farmacias ABC 32,551 32,551
Citem 56,456 56,456
CS Brasil 1,420,637 1,393,454
FASA 2,465,609 2,465,609
4,103,623 4,076,440
Accumulated impairment loss (344,881) (210,000)
Ps. 3,758,742 Ps. 3,866,440
Intangible assets with indefinite useful life:
Commercial trademarks (*) Ps. 3,726,000 Ps. 3,726,000
Intangible assets with definite useful life:
Patents and other rights Ps. 196,760 Ps. 171,518
Development costs 17,531 17,531
Software 40,412 178,235
Licences 309,025 289,274
Other intangible assets 68,553 68,428
632,281 724,986
Less- accumulated amortization (445,447) (390,828)
Ps. 186,834 Ps. 334,158
Deferred charges:
Organizing and installation expenses Ps. 398,313 Ps. 255,678
Less – accumulated amortization (223,302) (130,540)
175,011 125,138
Deferred income tax 393,277 76,508
568,288 201,646
Ps. 8,239,864 Ps. 8,128,244
As a result of the goodwill impairment test carried out by the Management, an impairment loss was recognized in income in the line item “Other expenses, net”, since the net carrying
value of the cash generating units in Drogueros and Citem exceeded their “value in use” in the amount of Ps. 78,425 and Ps. 56,456, respectively for fiscal 2011. Impairment loss
concurred with the generalized crisis in the economic environment that had a negative impact on the pharmaceutical industry in that year. Based on a goodwill impairment test carried
out during the last quarter of fiscal 2010, the Group determined an impairment loss was not incurred for 2010.
(*) At December, 31, 2010, the Company recognized various commercial trademarks previously acquired independently by FASA as identifiable intangible assets. As a result of the
acquisition of FASA, those commercial trademarks were recorded at fair value at the acquisition date in the amount of Ps. 3,971,000 (Note 1 b).
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