IBERSOL Annual Report 2018

Consolidated Financial Statements Growth rate in perpetuity Impairment Additional impairment Notes over 1% of the base 1.090.106 over 0,5% of the base 1.269.567 base: 2,5% 1.385.106 impairment accounted value less 0,5% of the base 1.786.691 401.585 less 1% of the base 2.164.913 779.807 In 2017, the sensitivity analysis of the discount rate is presented as follows: Discount rate Impairment Additional impairment Notes 5,70% 169.635 6,20% 169.635 6,70% 169.635 impairment accounted value 7,20% 195.324 25.690 (1) 7,70% 294.358 124.724 (1) (1) for a discounted rate in perpetuity change of 0.5% and 1% would result in a further loss of 25.690 euros and 124.724 euros, respectively. In 2017, the sensitivity analysis of the growth rate in perpetuity is presented as fol- lows: Growth rate in perpetuity Impairment Additional impairment Notes over 1% of the base 116.951 over 0,5% of the base 148.976 base: 2% 169.635 impairment accounted value less 0,5% of the base 248.878 79.244 less 1% of the base 603.691 434.057 At 31 December 2018 and 2017, the assets used under financial leasing are as follows 254