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

Table of Contents
Based on the results of goodwill impairment testing at December 31, 2009 under U.S. GAAP, the Group recorded an estimated impairment loss in connection with its reporting unit
in Brazil in the amount of Ps. 109,000 which differs from impairment loss under Mexican FRS due to referred to above. Under Mexican FRS, goodwill impairment loss was determined in
the amount of Ps. 210,000. Therefore a reconciliation line item is shown in Note 23).
During the last 2010 quarter, based on the results of the goodwill and indefinite-lived intangible assets testing for impairment, the Group determined the fair value of a reporting unit
exceeds its carrying amount of goodwill and indefinite-lived intangible assets, under USGAAP and Mexican FRS.
During 2011 under USGAAP, the Group recorded an estimated impairment loss in connection with its reporting units in Drogueros and Citem in the amount of Ps. 46,210, Ps. 56,456,
respectively. This estimate differs from impairment loss under Mexican FRS due to the factors referred to above. Under Mexican FRS, goodwill impairment loss was determined in the
amount of Ps. 78,425 and Ps. 56,456, respectively. Therefore a reconciliation line item is shown in Note 23).
h) Other classification differences
Certain items require a different classification in the balance sheet or income statement under U.S. GAAP. A description of these different classifications is as follows:
Under Mexican FRS several unusual or non-recurring transactions, such as restructuring costs (severance payments), gain or losses on the disposal of fixed assets and impairment
losses, as well as financial expenses from labor liabilities and employee profit sharing, are included in “Other (income) expenses”. Under U.S. GAAP these items are recorded in
operating expenses. At December 31, 2011, 2010 and 2009, the effect of these unusual or non-recurring transactions was not material.
At December 31, 2011, the amount of long-lived assets classified as held for sale for approximately Ps. 29,341 was classified as “other current assets” under Mexican FRS, whereas under
U.S. GAAP such amount is presented separately in the statement of financial position.
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