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*Mention that several key disclosures are required so that users can obtain an understanding of the impact of impairments for the business.

As per the last point it is important to disclose the information that forms the basis of the calculation of the recoverable amount and in particular what the main assumptions are. This gives users a better understanding and leaves them free to form their own judgment on the reliability of those resulting estimates.

Refer to the following slide that details the relevant accounting policy note and numerical disclosures.

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