Analysis of discount rates used to test impairment (value in use and mixed method used only)
| Deloitte | EY | KPMG | |||||||
| Sectors | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time |
| Multiple explicit discount rate | 1 | 7 | 11 | 6 | 5 | 8 | 3 | 3 | 2 |
| Single explicit discount rate | 39 | 47 | 44 | 15 | 31 | 36 | 6 | 18 | 16 |
| Range of discount rates | 2 | 5 | 2 | 2 | 3 | 4 | 1 | 2 | 3 |
| No disclosure | – | 2 | 3 | 8 | 5 | 5 | 2 | 5 | 5 |
| Proportion of firms where no disclosure (%) | 0.0 | 3.3 | 5.0 | 25.8 | 11.4 | 9.4 | 16.7 | 17.9 | 19.2 |
| Minimum discount rate (%) | 4.13 | 3.80 | 5.00 | 1.40 | 4.00 | 3.10 | 4.50 | 4.20 | 5.00 |
| Maximum discount rate (%) | 15.00 | 23.50 | 22.36 | 18.30 | 25.00 | 23.70 | 17.80 | 25.80 | 25.90 |
| Median discount rate (%) | 8.65 | 9.00 | 10.00 | 6.50 | 9.00 | 10.00 | 9.93 | 9.80 | 10.88 |
| Mean discount rate (%) | 8.96 | 9.55 | 11.26 | 7.98 | 9.56 | 9.68 | 9.18 | 9.96 | 10.79 |
| PWC | Non-Big 4 | Whole sample | |||||||
| Sectors | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time |
| Multiple explicit discount rate | 5 | 7 | 8 | – | 2 | 2 | 15 | 24 | 31 |
| Single explicit discount rate | 23 | 34 | 39 | 5 | 18 | 27 | 88 | 148 | 162 |
| Range of discount rates | 2 | 2 | 6 | 1 | 2 | 5 | 8 | 14 | 20 |
| No disclosure | 14 | 23 | 15 | 2 | 2 | – | 26 | 37 | 28 |
| Proportion of firms where no disclosure (%) | 31.8 | 34.8 | 22.1 | 25.0 | 8.3 | 0.0 | 19.0 | 16.6 | 11.6 |
| Minimum discount rate (%) | 5.00 | 4.50 | 2.60 | 5.58 | 5.50 | 4.68 | 1.40 | 3.80 | 2.60 |
| Maximum discount rate (%) | 17.00 | 17.93 | 20.00 | 18.00 | 23.13 | 20.00 | 18.30 | 25.80 | 25.90 |
| Median discount rate (%) | 10.00 | 10.00 | 10.44 | 14.00 | 11.13 | 10.78 | 9.50 | 9.83 | 10.00 |
| Mean discount rate (%) | 9.85 | 9.77 | 10.93 | 11.58 | 11.20 | 11.48 | 9.17 | 9.84 | 10.80 |
| Deloitte | EY | KPMG | |||||||
| Sectors | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time |
| Multiple explicit discount rate | 1 | 7 | 11 | 6 | 5 | 8 | 3 | 3 | 2 |
| Single explicit discount rate | 39 | 47 | 44 | 15 | 31 | 36 | 6 | 18 | 16 |
| Range of discount rates | 2 | 5 | 2 | 2 | 3 | 4 | 1 | 2 | 3 |
| No disclosure | – | 2 | 3 | 8 | 5 | 5 | 2 | 5 | 5 |
| Proportion of firms where no disclosure (%) | 0.0 | 3.3 | 5.0 | 25.8 | 11.4 | 9.4 | 16.7 | 17.9 | 19.2 |
| Minimum discount rate (%) | 4.13 | 3.80 | 5.00 | 1.40 | 4.00 | 3.10 | 4.50 | 4.20 | 5.00 |
| Maximum discount rate (%) | 15.00 | 23.50 | 22.36 | 18.30 | 25.00 | 23.70 | 17.80 | 25.80 | 25.90 |
| Median discount rate (%) | 8.65 | 9.00 | 10.00 | 6.50 | 9.00 | 10.00 | 9.93 | 9.80 | 10.88 |
| Mean discount rate (%) | 8.96 | 9.55 | 11.26 | 7.98 | 9.56 | 9.68 | 9.18 | 9.96 | 10.79 |
| PWC | Non-Big 4 | Whole sample | |||||||
| Sectors | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time |
| Multiple explicit discount rate | 5 | 7 | 8 | – | 2 | 2 | 15 | 24 | 31 |
| Single explicit discount rate | 23 | 34 | 39 | 5 | 18 | 27 | 88 | 148 | 162 |
| Range of discount rates | 2 | 2 | 6 | 1 | 2 | 5 | 8 | 14 | 20 |
| No disclosure | 14 | 23 | 15 | 2 | 2 | – | 26 | 37 | 28 |
| Proportion of firms where no disclosure (%) | 31.8 | 34.8 | 22.1 | 25.0 | 8.3 | 0.0 | 19.0 | 16.6 | 11.6 |
| Minimum discount rate (%) | 5.00 | 4.50 | 2.60 | 5.58 | 5.50 | 4.68 | 1.40 | 3.80 | 2.60 |
| Maximum discount rate (%) | 17.00 | 17.93 | 20.00 | 18.00 | 23.13 | 20.00 | 18.30 | 25.80 | 25.90 |
| Median discount rate (%) | 10.00 | 10.00 | 10.44 | 14.00 | 11.13 | 10.78 | 9.50 | 9.83 | 10.00 |
| Mean discount rate (%) | 9.85 | 9.77 | 10.93 | 11.58 | 11.20 | 11.48 | 9.17 | 9.84 | 10.80 |