IBERSOL | Integrated Management Report 2022

Consolidated Financial Statements Dec/2022 Goodwill 2 168 982 Other net assets 568 374 Total 2 737 356 Recoverable value 2 926 646 With the used discount rate of 7.2%, it was concluded that there was no impairment of this participation. 6.7. Discontinued operations and non-current assets held for sale Accounting policies Included in this category are assets or a group of assets whose respective value is realizable through a sale or distribution transaction, or, jointly, as a group in a single transaction, and the liabilities directly associated with these assets that are transferred in the same transaction. . Assets and liabilities in this situation are measured at the lower of their book value and fair value less costs to sell. For this situation to occur, it is necessary that the sale is very likely (it is expected that it will take place within a period of less than 12 months), and that the asset is available for sale or immediate distribution under current conditions, in addition to that the Group committed to its sale or distribution. The amortization of assets under these conditions ceases from the moment they are classified as held for sale or distribution and are presented as current in the separate lines of assets, liabilities and equity. A discontinued operating unit is a component (operating units and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity) of an entity that has either been disposed of or is classified as held for sale or distribution, It is: (i) represents a separate major line of business or geographic area of operations; (ii) is an integral part of a single coordinated plan to divest a separate major line of business or geographic area of operations; or (iii) is a subsidiary acquired exclusively with a view to resale. Earnings from discontinued operations are presented as a single amount in the in- come statement, comprising the after-tax profit or loss of the discontinued opera- tions, plus the after-tax gain or loss recognized in the measurement at fair value less costs to sell or on the disposal of assets or group(s) for disposal that constitute the discontinued operating unit. 438