Methods employed to determine recoverable amount of CGUs
| Deloitte | EY | KPMG | |||||||
| Sectors | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time |
| Fair value | – | 1 | 2 | 1 | 2 | 1 | 2 | 2 | 3 |
| Value in use | 42 | 58 | 58 | 27 | 42 | 52 | 12 | 28 | 26 |
| Mixed method | – | 3 | 2 | 4 | 2 | 1 | – | – | – |
| No effective disclosure | 1 | 5 | 1 | 1 | 5 | 4 | 4 | 1 | 1 |
| Total (n) | 43 | 67 | 63 | 33 | 51 | 58 | 18 | 31 | 30 |
| Proportions of firms where no effective disclosure (%) | 2.3 | 7.5 | 1.6 | 3.0 | 9.8 | 6.9 | 22.2 | 3.2 | 3.3 |
| PWC | Non-Big 4 | Total | |||||||
| Sectors | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time |
| Fair value | – | – | 1 | – | 1 | 1 | 3 | 6 | 8 |
| Value in use | 43 | 61 | 64 | 8 | 24 | 34 | 132 | 213 | 234 |
| Mixed method | 1 | 5 | 4 | – | – | – | 5 | 10 | 7 |
| No effective disclosure | 12 | 6 | 7 | 3 | 3 | 2 | 21 | 20 | 15 |
| Total (n) | 56 | 72 | 76 | 11 | 28 | 37 | 161 | 249 | 264 |
| Proportions of firms where no effective disclosure (%) | 21.4 | 8.3 | 9.2 | 27.3 | 10.7 | 5.4 | 13.0 | 8.0 | 5.7 |
| Deloitte | EY | KPMG | |||||||
| Sectors | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time |
| Fair value | – | 1 | 2 | 1 | 2 | 1 | 2 | 2 | 3 |
| Value in use | 42 | 58 | 58 | 27 | 42 | 52 | 12 | 28 | 26 |
| Mixed method | – | 3 | 2 | 4 | 2 | 1 | – | – | – |
| No effective disclosure | 1 | 5 | 1 | 1 | 5 | 4 | 4 | 1 | 1 |
| Total ( | 43 | 67 | 63 | 33 | 51 | 58 | 18 | 31 | 30 |
| Proportions of firms where no effective disclosure (%) | 2.3 | 7.5 | 1.6 | 3.0 | 9.8 | 6.9 | 22.2 | 3.2 | 3.3 |
| PWC | Non-Big 4 | Total | |||||||
| Sectors | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time |
| Fair value | – | – | 1 | – | 1 | 1 | 3 | 6 | 8 |
| Value in use | 43 | 61 | 64 | 8 | 24 | 34 | 132 | 213 | 234 |
| Mixed method | 1 | 5 | 4 | – | – | – | 5 | 10 | 7 |
| No effective disclosure | 12 | 6 | 7 | 3 | 3 | 2 | 21 | 20 | 15 |
| Total ( | 56 | 72 | 76 | 11 | 28 | 37 | 161 | 249 | 264 |
| Proportions of firms where no effective disclosure (%) | 21.4 | 8.3 | 9.2 | 27.3 | 10.7 | 5.4 | 13.0 | 8.0 | 5.7 |