LISI FINANCIALREPORT2013 I
43
CONSOLIDATEDFINANCIALSTATEMENTS
3
AsatDecember31,2013, thenetvalueofgoodwillbrokedownas follows:
LISI AEROSPACE
In€m
EuropeB.U.
Engines and
critical parts
EuropeB.U
USAB.U.
Engines
and critical
partsNorth
AmericaB.U
Special
productsB.U.
Structural
Components
B.U.
Total
Netgoodwill
1.0
4.5
15.1
7.2
38.9
66.7
Intangible fixedassets
withanundetermineduseful life
None
None
None
None
None
None
Resultofthe impairmenttest
NA -nosignof
impairment
NA -nosignof
impairment
Impairment
€3million
NA -nosignof
impairment
No
impairment
No
impairment
Keyassumptions
Cash flowwithinoneyear
Forecasts
Forecasts
Forecasts
Forecasts
Forecasts
Cash flowwithin fouryears
4-year
strategicplan
4-year
strategicplan
4-year
strategicplan
4-year
strategicplan
4-year
strategicplan
Discount rateafter tax
7.50%
7.50%
7.50%
7.50%
7.50%
Growth rateof flows
not coveredby theassumptions
and
2.00%
2.00%
2.00%
2.00%
2.00%
LISI AUTOMOTIVE
In€m
Threaded fastenersB.U.
Mechanical Safety
ComponentsB.U.
Clipped solutionsB.U.
Total
Netgoodwill
20.1
1.2
40.3
61.6
Intangiblefixedassets
withanundetermineduseful life
None
None
None
None
Trademarks
None
None
3.8
3.8
Resultofthe impairmenttest
No impairment
No impairment
No impairment
Keyassumptions
Cash flowwithinoneyear
Forecasts
Forecasts
Forecasts
Cash flowwithin fouryears
4-year strategicplan
4-year strategicplan
4-year strategicplan
Discount rateafter tax
8.75%
8.75%
8.75%
Growth rateof flows
not coveredby theassumptions
and
1.90%
1.90%
1.90%
