The carrying amounts of the Company’s non-financial assets are reviewed at each reporting date
to determine whether there is any indication of impairment. If any such indication exists, then the
asset’s recoverable amount is estimated. For intangible assets that have indefinite useful lives or
that are not yet available for use, the recoverable amount is estimated each year at the same time.
An impairment loss is recognised if the carrying amount of an asset or its related cash-generating
unit (CGU) exceeds its estimated recoverable amount