7. INTANGIBLE ASSETS (continued) (c) Intellectual properties comprise publishing rights and production files in relation to educational and learning materials for early education, national schools and institutes of teacher education acquired by the Group as well as the publishing rights and production files in relation to dictionaries, comics, storybooks, educational and learning materials for early education and national-type Chinese schools recognised through the acquisitions of United Publishing House (M) Sdn. Bhd. and Sanjung Unggul Group by the Company. The intellectual properties are amortised over 15 years as the management estimates that the intellectual properties can be used for commercial activities for a duration of 15 years. Development costs of the online digital learning platform and software are amortised over 10 years. The amortisation charges have been included in the line of other operating expenses in the statements of profit or loss and other comprehensive income. (d) During the financial year, the Group made the following cash payments to purchase intangible assets: Group 2025 RM’000 Purchase of intangible assets 5,006 Less: Offset against other receivable (3,000) Less: Goodwill arising from the acquisition of a subsidiary (Note 8(e)) (806) Cash payments on purchase of intangible assets 1,200 (e) Impairment testing for cash-generating units containing goodwill For the purpose of impairment testing, goodwill is allocated to the Group’s cashgenerating units (“CGU”), which represent the lowest level within the Group at which the goodwill is monitored for internal management purposes. The aggregate carrying amounts of goodwill allocated to each unit are as follows: Group 2025 2024 RM’000 RM’000 Sanjung Unggul Group 10,253 10,253 Pinko Creative 178 178 Edu Paper and Stationery (Note 8(e)) 806 - 11,237 10,431 In assessing whether goodwill is impaired, the carrying amount of the CGU (including goodwill) is compared with the recoverable amount of the CGU. SASBADI HOLDINGS BERHAD Financial Statements (conঞ nued) 106
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