notes to tHe FinanCial stateMents

For tHe FinanCial Year ended 31 deCeMBer 2010

27. ASSOCIATES (CONTINUED)

(ii)

Sensitivity to changes in assumptions

The changes in the following table to assumptions used in the impairment review would, in isolation,

lead to an (increase)/decrease to the aggregate impairment recognised during the financial year:

Increased by

Decreased by

1%

3%

1%

3%

RM'000

RM'000

RM'000

RM'000

Assumptions

Blended ArPu

45,574

136,722

(45,574)

(136,722)

Blended subscribers

46,376

139,128

(46,376)

(139,128)

eBITdA margin

75,498

226,494

(75,498)

(226,494)

Blended ArPu, subscribers

and eBITdA margin

165,493

484,886

(165,493)

(484,886)

Pre tax adjusted discount rate

At 12.9%

At 13.4%

At 13.9%

RM'000

RM'000

RM'000

Terminal growth rate (%)

At 3.0

195,645

(205,366)

(563,318)

At 3.5

435,369

­

(386,199)

At 4.0

707,056

231,036

(188,243)

other than those disclosed above, management believes that no reasonably possible change in any

of the above key assumptions would cause the carrying value of Idea to exceed its recoverable

amount.

pg 254

annual report 2010

Axiata Group Berhad

(242188-H) ·