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Hi, just hoping for a quick recap on full vs. partial goodwill. Both have the same pro forma but
Partial GW = NCI will not include its proportion of goodwill. Any future goodwill impairment will be deducted entirely from the group’s reserves.
Full GW = NCI balance will include its proportion of goodwill. Any future goodwill impairment will be from group reserves and NCI.
Is my understanding correct?
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