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18. Goodwill

2012 2011
Balance as at 1 January 2,412,285 52,022
Acquisition of 100% shares of Telewizja Polsat S.A - 2,360,263
Acquisition of 100% shares of INFO-TV-FM (see note38) 10,704 -
Acquisition of 100% shares of entities comprising IPLA platform (see note 38) 145,044 -
Balance as at 31 December 2,568,033 2,412,285

The goodwill relating to the acquisition of Telewizja Polsat S.A. (currently Telewizja Polsat Sp. z o.o.) is allocated to ’Broadcasting and television production’ cash-generating unit.

The goodwill relating to the acquisition of INFO-TV-FM Sp. z o.o. and entities comprising IPLA platform (including Redefine Sp. z o.o.) is allocated to ’Retail’ cash-generating unit (see note 38).

Impairment tests performed on goodwill balances as at 31 December 2012 did not indicate impairment (see note 20 for impairment test assumptions).


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