IMMOEAST Annual Report 2006/07

196 IMMOEAST Annual Report 2006/07
IAS 36.134
IAS 36.134
IAS 36.134
IAS 36.134
4.3.2b Impairment test without resulting impairment charge
The following section explains the impairment tests for material goodwill recognised by the company:
4.3.2b.1 5th Avenue
Goodwill 20,988.5
Carrying value of cash-generating unit 119,845.6
Deferred tax liability -23,644.7
117,189.4
Fair value of cash-generating unit 119,845.6
Fair value of deferred tax liability 0.0
119,845.6
Surplus -2,656.2
4.3.2b.2 Mester Park
Goodwill 4,103.0
Carrying value of cash-generating unit 34,310.3
Deferred tax liability -2,794.0
35,619.3
Fair value of cash-generating unit 180,013.7
Fair value of deferred tax liability 0.0
180,013.7
Surplus -144,394.4
4.3.2b.3 Atom Centrum
Goodwill. 7,642.5
Carrying value of cash-generating unit 59,998.1
Deferred tax liability -10,577.3
57,063.3
Fair value of cash-generating unit 59,998.1
Fair value of deferred tax liability 0.0
59,998.1
Surplus -2,934.8
4.3.2b.4 Skofin
Goodwill 1,708.3
Carrying value of cash-generating unit 15,936.7
Deferred tax liability -2,575.6
15,069.5
Fair value of cash-generating unit 15,936.7
Fair value of deferred tax liability 0.0
15,936.7
Surplus -867.2
The goodwill recognised for the cash-generating
unit 5th Avenue is covered by sufficient revaluation
results (see 2.3.1.2.1.3).
The goodwill recognised for the cash-generating
unit Mester Park can be covered by sufficient undisclosed
reserves from the property valuation.
The goodwill recognised for the cash-generating
unit Atom Centrum can be covered by sufficient
revaluation gains (see 2.3.2).
The goodwill recognised for the cash-generating
unit Skofin can be covered by sufficient revaluation
gains (see 2.3.1.1.3.1).