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Goodwill (Tables)

12 Months Ended

Dec. 31, 2019

Goodwill

Schedule of details of and movement in goodwill

Details of and movement in this caption of the consolidated balance sheet at 31 December 2018 were as follows:

				Thousands of Euros
				Balance at		Business				Translation		Balance at
		Segment		31/12/2017		Combination		Disposals		differences		31/12/2018
Net value
Grifols UK.Ltd. (UK)		Bioscience		7,745		—		—		(63)		7,682
Grifols Italia.S.p.A. (Italy)		Bioscience		6,118		—		—		—		6,118
Biomat USA, Inc.(USA)		Bioscience		205,254		42,780		(2,827)		9,907		255,114
Grifols Australia Pty Ltd. (Australia) / Medion Diagnostics AG (Switzerland)		Diagnostic		9,543		—		—		(272)		9,271
Grifols Therapeutics, Inc. (USA)		Bioscience		1,852,905		—		—		87,871		1,940,776
Araclon Biotech, S.L. (Spain)		Diagnostic		6,000		—		—		—		6,000
Progenika Biopharma, S.A. (Spain)		Diagnostic		40,516		—		—		—		40,516
Grifols Diagnostic (Novartis & Hologic)  (USA, Spain and Hong Kong)		Diagnostic		2,435,907		—		—		114,349		2,550,256
Kiro Grifols S.L. (Spain)		Hospital		26,510		(2,134)		—		—		24,376
Goetech LLC (USA)		Hospital		—		55,321		—		3,624		58,945
Haema AG (Germany)		Bioscience		—		171,134		—		—		171,134
Biotest Pharma Corp (USA)		Bioscience		—		136,234		—		2,808		139,042
				4,590,498		403,335		(2,827)		218,224		5,209,230
				(See note 3)

Details of and movement in this caption of the consolidated balance sheet at 31 December 2019 are as follows:

				Thousands of Euros
				Balance at		Business		Translation		Balance at
		Segment		31/12/2018		Combination		differences		31/12/2019
Net value
Grifols UK.Ltd. (UK)		Bioscience		7,682		—		425		8,107
Grifols Italia.S.p.A. (Italy)		Bioscience		6,118		—		—		6,118
Biomat USA, Inc.(USA)		Bioscience		255,114		(4,278)		5,060		255,896
Grifols Australia Pty Ltd. (Australia) / Medion Diagnostics AG (Switzerland)		Diagnostic		9,271		—		201		9,472
Grifols Therapeutics, Inc. (USA)		Bioscience		1,940,776		—		38,902		1,979,678
Araclon Biotech, S.L. (Spain)		Diagnostic		6,000		—		—		6,000
Progenika Biopharma, S.A. (Spain)		Diagnostic		40,516		—		—		40,516
Grifols Diagnostic (Novartis & Hologic)  (USA, Spain and Hong Kong)		Diagnostic		2,550,256		—		50,694		2,600,950
Kiro Grifols S.L. (Spain)		Hospital		24,376		—		—		24,376
Goetech LLC (USA)		Hospital		58,945		—		1,181		60,126
Haema AG (Germany)		Bioscience		171,134		18,880		—		190,014
Biotest Pharma Corp (USA)		Bioscience		139,042		10,943		2,963		152,948
Interstate Blood Bank, Inc. (USA)		Bioscience		—		172,663		199		172,862
				5,209,230		198,208		99,625		5,507,063
						(See note 3)

Schedule of key assumptions used in calculating impairment of CGUs

The key assumptions used in calculating impairment testing of the CGUs for 2018 were as follows:

		Perpetual Growth rate		Pre-tax discount rate
Bioscience		2	%	8.90	%
Diagnostic		2	%	9.40	%
Hospital		1.50	%	13.10	%

The key assumptions used in calculating impairment testing of the CGUs for 2019 have been as follows:

		Perpetual Growth rate		Pre-tax discount rate		EBITDA multiple
Bioscience		2	%	8.80	%	—
Diagnostic		—		—		14.5x
Hospital		1.50	%	10.80	%	—

Schedule of reasonably possible changes in key assumptions considered in the calculation of the CGUs' recoverable amount

		Perpetual Growth rate		Pre-tax discount rate		EBITDA margin
Bioscience		+/- 50 bps		+/- 50 bps		—
Diagnostic		—		—		+/- 250 bps
Hospital		+/- 50 bps		+/- 50 bps		—

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The disclosure of detailed information about sensitivity analysis for recoverable amount of the cash generating units.

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The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2019-01-01
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