IBERSOL | Annual Report 2021

ANNUAL REPORT 2021 9. INTANGIBLE ASSETS AND GOODWILL Goodwill is allocated to each of the groups of homogeneous cash-generating units as follows: dec. 2021 dec. 2020 Goodwill 79 032 821 80 509 642 Intangible assets 35 870 696 36 849 594 114 903 517 117 359 236 In 2021, the analysis of the sensitivity to the growth rate in perpetuity is presented as follows: Perpuity growth rate Impairment Change in inpairment - increase/(decrease) 1% less than base 5 052 578 190 884 0.5% less than base 4 950 161 88 467 base: 2% 4 861 694 0.5% more than base 4 843 933 -17 761 1% more than base 4 786 125 -75 569 The impairment determined in the CGUs identified above was allocated to the cor- responding tangible fixed assets and intangible assets. Notwithstanding that the UCGs include other assets (RoU), taking into account the materiality of the impair- ment determined and the lower weight of the other assets of each UCG, the alloca- tion of the determined impairment would not result in material differences in the presentation of financial statements. As mentioned in note 1, the impairment analyzes of the assets associated with the travel segment, namely, airports in Spain, were carried out based on the effects aris- ing from the application of Law 13/2021, as well as the most recent traffic estimates from Eurocontrol, which point to a recovery in 2024 of 2019 traffic. If the outcome of the dispute with AENA is in its entirety favorable to Ibersol, the value of the impair- ments recognized in the units in Málaga and Gran Canaria, as well as the provision recognized in the Gran Canaria onerous contract (note 19), the eventual total or partial reversal of these effects will have to be evaluated. 381