I - Goodwill impairment (R46000)

Content

This is the impairment of the goodwill of subsidiaries (SI) and joint operations.

Comments 

• Impairment of goodwill generally happens at the level of CGU's or groups of CGU's, not subsidiaries per se.
• Impairment losses on goodwill can NEVER be reversed.
• The impairment of equity method investees is recorded in "R75000 - Net results from equity method".