Intangible assets
Intangible assets consist of assets acquired from third parties, including through business
combinations, and those generated internally by the Corporation. They are stated at
acquisition or formation cost, less amortization calculated using the straight-line method,
and based on the recovery estimated periods.
Intangible assets with indefinite useful lives and goodwill resulting from expected future
profitability are not amortized and are tested annually for impairment.