Company: TGE
Filing Date: 2025-04-25
Form Type: F-4/A
Source: 0001213900-25-035536
Chunk: 484

Company: Generation Essentials Group
Filing Date: 2025-04-25
Form: F-4/A
Chunk 484
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, plant and equipment and intangible assets with finite useful lives to determine whether there is any indication that these assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss, if any. Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment at least annually, and whenever there is an indication that they may be impaired. The recoverable amount of property, plant and equipment and intangible assets are estimated individually. When 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