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The following key assumptions for value-in-use calculations were applied in 2022:in CHF millions Country SegmentGoodwill amountPre-tax discount rates Growth ratesCash-generating unitTerra Firma1 United States Performance Materials 175.1 11.3% 2.0%Auric Malaysia Consumer Goods 72.1 15.2% 2.5%Refarmed Group1 Switzerland Performance Materials 47.1 11.1% 1.0%Hahn Australia Healthcare 42.4 15.5% 2.5%SACOA Australia Performance Materials 30.3 16.1% 2.5%DNIV1 Singapore Technology 24.0 13.0% 1.5%Siber Hegner Various Performance Materials 23.5 12.4% 1.4%CTD Australia Consumer Goods 19.5 15.2% 2.5%Zeus Spain, Portugal Performance Materials 14.6 14.1% 1.7%SPC Thailand Technology 13.0 12.8% 2.0%Georg Breuer1 Germany Performance Materials 12.7 13.3% 2.0%Crossmark Australia Consumer Goods 12.0 15.2% 2.5%Dasico & Jennow Denmark Performance Materials 10.5 12.8% 2.0%Siber Hegner Various Technology 10.1 12.1% 1.5%Staerkle & Nagler Switzerland Performance Materials 9.4 11.1% 1.0%Bosung Korea Technology 8.9 13.7% 2.0%Wicaksana Indonesia Consumer Goods 8.0 16.7% 2.9%Auric Singapore Consumer Goods 6.7 13.0% 1.5%Europ Cambodia Healthcare 6.1 19.1% 3.0%Primatek Indonesia Technology 5.8 18.2% 2.9%HTBA Spain Performance Materials 5.8 14.1% 1.7%Electcables Australia Technology 5.5 15.5% 2.5%Other CGUs Various Various 27.3 10.1-19.1% 1.4-4.0%Total 590.4 1 Acquired in 2022.Based on the annual goodwill impairment test, no impairment was recognized in 2022.The outcome of impairment testing is sensitive to variations in estimates and assumptions. Variations in estimates and assumptions have the following effect on the recoverable amount calculations (all else equal):%u2022 A 1% point increase in the discount rate would result in an impairment of CHF 3.9 million of which CHF 3.2 million relates to Wicaksana, CHF 0.3 million to Electcables, CHF 0.3 million to Primatek and CHF 0.1 million to Other CGUs.%u2022 Lowered revenue projections for 2023 and thereafter by 10% would result in an impairment of CHF 2.6 million which relates to Wicaksana.%u2022 Reduced projections of EBIT by 5% during forecast period 2023%u20132027 would result in an impairment of CHF 1.9 million of which CHF 1.6 million relates to Wicaksana, CHF 0.2 million to Primatek and CHF 0.1 million to Other CGUs.82 Consolidated Financial Statements DKSH Group