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February 2023

Disclosures in Financial Statements Regarding Impairment of Goodwill

By Himanshu Kishnadwala, Chartered Accountant
Reading Time 19 mins

BHARTI AIRTEL LTD (Y.E. 31ST MARCH, 2022

From Notes to Consolidated Financial Statements

Impairment review – Goodwill

The carrying value of the Group’s goodwill has been allocated to the following six groups of CGUs, whereby Nigeria, East Africa and Francophone Africa Group of CGUs pertain to Airtel Africa plc. (Airtel Africa) operations.

Particulars As on 31st March, 2022 As on 31st March, 2021
Mobile Services Africa – Nigeria 96,792 95,254
Mobile Services Africa – East Africa 1,39,276 1,33,670
Mobile Services Africa – Francophone Africa 54,431 52,544
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