Analysis of growth 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 growth rate | 1 | 1 | 5 | 3 | 3 | 4 | 2 | 3 | 2 |
| Single explicit growth rate | 5 | 10 | 11 | 8 | 10 | 16 | 6 | 8 | 7 |
| Range of growth rates | – | 1 | 2 | – | 1 | – | – | 1 | – |
| No disclosure | 36 | 49 | 42 | 20 | 30 | 33 | 4 | 16 | 17 |
| Proportion of firms where no disclosure (%) | 85.7 | 80.3 | 70.0 | 64.5 | 68.2 | 62.3 | 33.3 | 57.1 | 65.4 |
| Minimum growth rate (%) | 0.00 | −1.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.50 |
| Maximum growth rate (%) | 6.90 | 9.00 | 26.76 | 10.00 | 14.00 | 12.00 | 6.54 | 6.54 | 8.00 |
| Median growth rate (%) | 0.00 | 1.50 | 2.75 | 0.00 | 1.25 | 3.90 | 4.65 | 3.03 | 5.00 |
| Mean growth rate (%) | 1.88 | 2.54 | 3.40 | 1.85 | 3.11 | 3.29 | 3.52 | 3.32 | 4.94 |
| 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 growth rate | 3 | 6 | 3 | – | – | 1 | 9 | 13 | 15 |
| Single explicit growth rate | 8 | 9 | 14 | – | 5 | 8 | 27 | 42 | 56 |
| Range of growth rates | 1 | 4 | 5 | – | 1 | 1 | 1 | 8 | 8 |
| No disclosure | 32 | 47 | 46 | 8 | 18 | 24 | 100 | 160 | 162 |
| Proportion of firms where no disclosure (%) | 72.7 | 71.2 | 67.6 | 100.0 | 75.0 | 70.6 | 73.0 | 71.7 | 67.2 |
| Minimum growth rate (%) | 0.00 | 0.00 | 0.00 | n/d | 2.00 | 0.00 | 0.00 | −1.00 | 0.00 |
| Maximum growth rate (%) | 13.00 | 20.00 | 15.60 | n/d | 7.00 | 21.00 | 13.00 | 20.00 | 26.76 |
| Median growth rate (%) | 3.70 | 2.00 | 3.40 | n/d | 4.00 | 3.00 | 3.00 | 2.88 | 3.40 |
| Mean growth rate (%) | 4.61 | 3.47 | 3.99 | n/d | 4.30 | 6.13 | 3.11 | 3.25 | 3.99 |
| Deloitte | EY | KPMG | |||||||
| Sectors | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time |
| Multiple explicit growth rate | 1 | 1 | 5 | 3 | 3 | 4 | 2 | 3 | 2 |
| Single explicit growth rate | 5 | 10 | 11 | 8 | 10 | 16 | 6 | 8 | 7 |
| Range of growth rates | – | 1 | 2 | – | 1 | – | – | 1 | – |
| No disclosure | 36 | 49 | 42 | 20 | 30 | 33 | 4 | 16 | 17 |
| Proportion of firms where no disclosure (%) | 85.7 | 80.3 | 70.0 | 64.5 | 68.2 | 62.3 | 33.3 | 57.1 | 65.4 |
| Minimum growth rate (%) | 0.00 | −1.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.50 |
| Maximum growth rate (%) | 6.90 | 9.00 | 26.76 | 10.00 | 14.00 | 12.00 | 6.54 | 6.54 | 8.00 |
| Median growth rate (%) | 0.00 | 1.50 | 2.75 | 0.00 | 1.25 | 3.90 | 4.65 | 3.03 | 5.00 |
| Mean growth rate (%) | 1.88 | 2.54 | 3.40 | 1.85 | 3.11 | 3.29 | 3.52 | 3.32 | 4.94 |
| 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 growth rate | 3 | 6 | 3 | – | – | 1 | 9 | 13 | 15 |
| Single explicit growth rate | 8 | 9 | 14 | – | 5 | 8 | 27 | 42 | 56 |
| Range of growth rates | 1 | 4 | 5 | – | 1 | 1 | 1 | 8 | 8 |
| No disclosure | 32 | 47 | 46 | 8 | 18 | 24 | 100 | 160 | 162 |
| Proportion of firms where no disclosure (%) | 72.7 | 71.2 | 67.6 | 100.0 | 75.0 | 70.6 | 73.0 | 71.7 | 67.2 |
| Minimum growth rate (%) | 0.00 | 0.00 | 0.00 | n/d | 2.00 | 0.00 | 0.00 | −1.00 | 0.00 |
| Maximum growth rate (%) | 13.00 | 20.00 | 15.60 | n/d | 7.00 | 21.00 | 13.00 | 20.00 | 26.76 |
| Median growth rate (%) | 3.70 | 2.00 | 3.40 | n/d | 4.00 | 3.00 | 3.00 | 2.88 | 3.40 |
| Mean growth rate (%) | 4.61 | 3.47 | 3.99 | n/d | 4.30 | 6.13 | 3.11 | 3.25 | 3.99 |