8 INTANGIBLE ASSETS AND GOODWILL (continued) Budgeted EBITDA was estimated taking into account past experience, adjusted for the anticipated revenue growth. Revenue growth was projected taking into account the average growth levels experienced over the past five years and the estimated revenue growth for the next five years. As at 31 December 2024, the recoverable amount of the CGU exceeded its carrying amount by $5.2 million (2023: $21.4 million). Management has identified that a reasonably possible change in a key assumption could cause the carrying amount to exceed the recoverable amount. The following table shows the amount by which this assumption would need to change for the estimated recoverable amount to be equal to the carrying amount. 2024 2023 % % Change required for carrying amount to equal the recoverable amount Increase in discount rate (post-tax) 0.6 2.6 Increase in discount rate (pre-tax) 0.8 3.1 9 TRADE AND OTHER RECEIVABLES Group Company 2024 2023 2024 2023 $’000 $’000 $’000 $’000 Trade receivables 35,999 35,284 252 124 Trade amounts due from: - subsidiaries – – 32,973 8,300 - associates 13,237 12,980 – 1 - joint ventures 19,349 11,488 50 35 Non-trade amounts due from: - immediate holding company – 1,081 – – - subsidiaries – – 30,456 79,419 - associates 10 3 – – - joint ventures 38,991 31,561 – – - non-controlling interests 61,407 61,394 – – Loans to joint ventures 33,271 38,700 – – Loan to a related corporation 6,379 6,452 – – Interest receivables 31,616 29,355 155,080 126,203 Other receivables 54,501 42,535 5,455 4,612 Deposits 21,839 17,942 3,495 3,384 316,599 288,775 227,761 222,078 Prepayments 35,650 28,316 357 314 352,249 317,091 228,118 222,392 Non-current 13,820 11,216 – – Current 338,429 305,875 228,118 222,392 352,249 317,091 228,118 222,392 Non-trade amounts due from immediate holding company, subsidiaries, associates, joint ventures and non-controlling interests are unsecured, interest-free and repayable on demand. Notes to the Financial Statements Year ended 31 December 2024 OVERVIEW PERFORMANCE SUSTAINABILITY FINANCIALS APPENDIX 197 ANNUAL REPORT 2024
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