Our analyses included comparing the key assumptions used to the subsidiaries’ historical data and external information, where available; — checking whether the right-of-use assets (IFRS included in the carrying amounts considered and whether the cash flows had been identified consistently for the purposes of determining the recoverable amount; — analysing the reasonableness of the assumptions underlying the valuation model used by the parent to calculate the recoverable amount of goodwill; — checking the sensitivity analysis made by the directors in relation to the main assumptions used to test goodwill for impairment; 105 Amplifon Group Independent auditors’ report 31 December 2019 3 Key audit matter Audit procedures addressing the key audit matter — assessing the appropriateness of the disclosures provided in the notes.