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21. INTANGIBLE ASSETS (CONTINUED)(a)Impairment tests for goodwillThe Group undertakes an annual test for impairment of its cash-generating units.The following cash-generating units, being the lowest level of asset for which there are separately identifiable cashflows, have carrying amounts of goodwill that are considered significant in comparison with the Group’s totalgoodwill:2009 2008RM’000 RM’000Mobile servicesIndonesia 4,272,396 4,021,564Malaysia 4,031,110 4,031,110Mobile services and othersMultiple units without significant goodwill 110,050 111,931Total 8,413,556 8,164,605The amount of goodwill initially recognised is dependent upon the allocation of the purchase price to the fair valueof identifiable assets acquired and the liabilities assumed. The determination of the fair value of the assets andliabilities is based, to a considerable extent, on management’s judgement.(i)Key assumptions used in the value in use (“VIU”)The recoverable amounts of the cash-generating units including goodwill in these tests are determined basedon VIU calculations.The VIU calculations apply a discounted cash flow model using cash flow projections based on forecasts andprojections approved by management covering a three-year period for the mobile business in Malaysia anda five-year period for the mobile business in Indonesia. These forecasts and projections reflect management’sexpectation of revenue growth, operating costs and margins for each cash-generating unit based on pastexperience and future outlook.Cash flows beyond the third year for the mobile business in Malaysia and fifth year for the mobile businessin Indonesia are extrapolated in perpetuity using estimated terminal growth rates which takes intoconsideration the current GDP, inflation and average growth rate for the telecommunication industry. Theserates have been determined with regards to projected growth rates for the respective markets in which thecash-generating units participate and are not expected to exceed the long term average growth rates forthose markets.Annual Report 2009 • 231