Company: LBTYK
Filing Date: 2025-03-25
Form Type: 10-K/A
Source: 0001570585-25-000097
Chunk: 34

Company: Liberty Global Ltd.
Filing Date: 2025-03-25
Form: 10-K/A
Chunk 34
---
 the U.K., (ii) declines in current earnings multiples for comparable companies and (iii) declines in control premium for comparable transactions. We considered a market approach in determining the fair value estimate whereby the key inputs used were (a) current earnings multiples of comparable companies available publicly and (b) a judgmental control premium benchmarked against comparable transactions. The changes in our goodwill for the indicated periods are summarised below (in millions):

| 1 January 2022   |     | £ | 20,798.8 |
| Impairment       |     |   | -3,058.0 |
| 31 December 2022 |     |   | 17,740.8 |
| Impairment       |     |   | -2,344.0 |
| 31 December 2023 |     | £ | 15,396.8 |

<div align='center'>IV-29</div>

#### VMED O2 UK LIMITED

### Notes to Consolidated Financial Statements — (Continued)

#### 31 December 2024, 2023 and 2022

#### Intangible Assets Subject to Amortisation, Net
The details of our intangible assets subject to amortisation are set forth below:

|                                 |     |                       |     | 31 December 2024      |         |     |                          |          |     |                     |         |
|                                 |     | Estimated useful life |     | Gross carrying amount |         |     | Accumulated amortisation |          |     | Net carrying amount |         |
|                                 |     |                       |     | in millions           |         |     |                          |          |     |                     |         |
| Customer relationships          |     | 9 years               |     | £                     | 7,713.0 |     | £                        | -3,070.9 |     | £                   | 4,642.1 |
| Telecoms licenses and other (a) |     | 20 years              |     |                       | 1,486.7 |     |                          |   -367.0 |     |                     | 1,119.7 |
| Total                           |     |                       |     | £                     | 9,199.7 |     | £                        | -3,437.9 |     | £                   | 5,761.8 |

|                                 |     |                       |     | 31 December 2023      |         |     |                          |          |