assessing the reasonableness of the rate applied to discount the future lease payments; — checking the correctness of the useful lives applied to the right-of-use assets for depreciation purposes; — performing checks in relation to the impairment tests, as described in the “Measurement of goodwill” section; — assessing management’s identification of the events that require the remeasurement of the lease liabilities and recalculating them; — assessing the appropriateness of the disclosures provided in the notes.