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21. INTANGIBLE ASSETS (CONTINUED)(a)Impairment tests for goodwill (continued)(i) Key assumptions used in the value in use (“VIU”) (continued)Discount rates applied to the cash flow forecasts are derived from the cash-generating units pre-tax weightedaverage cost of capital plus a reasonable risk premium at the date of the assessment of the respective cashgeneratingunits.The following assumptions have been applied in the VIU calculations:2009 2008Malaysia Indonesia Malaysia Indonesia% % % %Pre-tax discount rate 15.2 16.4 14.5 16.6Terminal growth rate 1.5 3.3 1.5 3.0Revenue growth 6.0 9.0 to 13.6 9.0 5.0 to 20.0over 3 years over 5 years over 3 years over 10 years(ii)Impact of possible change in key assumptionsThe Group’s review includes an impact assessment of changes in key assumptions. Sensitivity analysis showthat no impairment loss is required for the carrying amount of goodwill assessed, including where realisticvariations are applied to key assumptions.(b) Impairment of goodwillDuring the financial year, the Group has recognised an impairment of RM4.7 million for the goodwill on acquisitionof the 51.00% equity interest in C-Mobile as disclosed in Note 6(II)(b) to the financial statements.Axiata Group Berhad • 232