Company: TGE
Filing Date: 2025-04-11
Form Type: F-4
Source: 0001213900-25-031177
Chunk: 473

Company: Generation Essentials Group
Filing Date: 2025-04-11
Form: F-4
Chunk 473
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 it is not possible to estimate the recoverable amount individually, the Group estimates the recoverable amount of the cash -generatingunit to which the asset belongs. In testing a cash -generatingunit for impairment, corporate assets are allocated to the relevant cash -generatingunit when a reasonable and consistent basis of allocation can be established, or otherwise they are allocated to the smallest group of cash generating units for which a reasonable and consistent allocation basis can be established. The recoverable amount is determined for the cash -generatingunit or group of cash -generatingunits to which the corporate asset belongs, and is compared with the carrying amount of the relevant cash -generatingunit or group of cash -generatingunits. Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre -taxdiscount rate that reflects current market assessments of the time value of money and the risks specific to the asset (or a cash -generatingunit) for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or a cash -generatingunit) is estimated to be less than its carrying amount, the carrying amount of the asset (or a cash -generatingunit) is reduced to its recoverable amount. For corporate assets or portion of corporate assets which cannot be allocated on a reasonable and consistent basis to a cash -generatingunit, the Group compares the carrying amount of a group of cash -generatingunits, including the carrying amounts of the corporate assets or portion of corporate assets allocated to that group of cash -generatingunits, with the recoverable amount of the group of cash -generatingunits. In allocating the impairment loss, the impairment loss is allocated first to reduce the carrying amount of any goodwill (if applicable) and then to the other assets on a pro -ratabasis based on the carrying amount of each asset in the unit or the group of cash -generatingunits. The carrying amount of an asset is not reduced below the highest of its fair value less costs of disposal (if measurable), its value in use (if determinable) and zero. The amount of the impairment loss that would otherwise have been allocated to the asset is allocated pro rata to the other assets of the unit or the group of cash -generatingunits. An impairment loss is recognized immediately in profit or loss. Related parties A party is considered to be related to the Group if