Impairment tests of Cash Generating Units for which the carrying amount of goodwill and intangible assets with indefinite useful lives is significant, are carried out based on the following data and assumptions:
| Discount rate (%) | |||
|---|---|---|---|
| € millions | Net carrying amount of goodwill and brands with an indefinite useful life | International excluding US | USA |
| Test 2021 | |||
| Perfumes | 1,812.9 | 7.8 | 7.4 |
| L'Oréal Paris | 1,215.6 | 7.8 | 7.4 |
| Mass Market make-up | 1,067.5 | 7.8 | 7.4 |
| Lancôme | 852.7 | 7.8 | 7.4 |
| CeraVe | 812.5 | 7.8 | 7.4 |
| Redken/PureOlogy | 767.2 | 7.8 | 7.4 |
| IT Cosmetics | 726.9 | 7.8 | 7.4 |
| Matrix | 720.8 | 7.8 | 7.4 |
| YSL Beauté | 536.0 | 7.8 | (1) |
| Stylenanda | 494.6 | 7.8 | (1) |
| Garnier | 493.8 | 7.8 | 7.4 |
| NYX Professional Makeup | 424.6 | 7.8 | 7.4 |
| L'Oréal Professionnel/Kérastase | 417.9 | 7.8 | 7.4 |
| Vichy/Dermablend | 336.2 | 7.8 | (1) |
| Shu Uemura | 242.9 | 7.8 | (1) |
| Urban Decay | 232.4 | 7.8 | 7.4 |
| Test 2020 | |||
| Perfumes | 1,827.7 | 7.3 | 7.8 |
| L'Oréal Paris | 1,174.8 | 7.3 | 7.8 |
| Mass Market make-up | 1,017.5 | 7.3 | 7.8 |
| IT Cosmetics | 934.1 | 7.3 | 7.8 |
| Lancôme | 842.5 | 7.3 | 7.8 |
| CeraVe | 779.8 | 7.3 | 7.8 |
| Redken/PureOlogy | 722.1 | 7.3 | 7.8 |
| Matrix | 675.6 | 7.3 | 7.8 |
| YSL Beauté | 535.5 | 7.3 | (1) |
| Stylenanda | 498.2 | 7.3 | (1) |
| Garnier | 471.3 | 7.3 | 7.8 |
| L'Oréal Professionnel/Kérastase | 403.7 | 7.3 | 7.8 |
| NYX Professional Makeup | 397.6 | 7.3 | 7.8 |
| Vichy/Dermablend | 327.9 | 7.3 | (1) |
| Shu Uemura | 246.2 | 7.3 | (1) |
| Urban Decay | 217.8 | 7.3 | 7,8 |
| Test 2019 | |||
| Mass Market make-up | 1,085.7 | 6.8 | 7.8 |
| IT Cosmetics | 1,001.0 | 6.8 | 7.8 |
| L'Oréal Paris | 910.2 | 6.8 | 7.8 |
| Lancôme | 846.3 | 6.8 | 7.8 |
| CeraVe | 817.3 | 6.8 | 7.8 |
| Redken/PureOlogy | 771.1 | 6.8 | 7.8 |
| Matrix | 727.4 | 6.8 | 7.8 |
| YSL Beauté | 536.1 | 6.8 | (1) |
| Garnier | 535.6 | 6.8 | 7.8 |
| Stylenanda | 506.6 | 6.8 | (1) |
| Perfumes | 474.0 | 6.8 | 7.8 |
| NYX Professional Makeup | 428.5 | 6.8 | 7.8 |
| L'Oréal Professionnel/Kérastase | 421.0 | 6.8 | 7.8 |
| Vichy/Dermablend | 339.5 | 6.8 | (1) |
| Shu Uemura | 254.8 | 6.8 | (1) |
| Urban Decay | 234.5 | 6.8 | 7.8 |
(1)Since the US dollar amounts for these CGUs are not material, no specific discount rate has been used in this respect.
