Serba Dinamik Annual Report 2021

Registration No: 201501042584 (1167905-P) Serba Dinamik Holdings Berhad (Incorporated in Malaysia) 88 11. Intangible assets (continued) Impairment testing for cash-generating units containing goodwill (iii) Long term growth rate The cash flows beyond the 5-year period are extrapolated using the long-term growth rates of 1% per annum. (iv) Discount rate The discount rates as follows are pre-tax and reflect specific risks relating to the relevant segments. Group 30.6.2021 31.12.2019 Segment Operations and maintenance 9% 9% Engineering, procurement, construction and commissioning 9% 9% Information and communication technology 9% 9% Education and training 9% Not applicable