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v3.22.2.2

Goodwill (Tables) | 12 Months Ended
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Sep. 30, 2022
Intangible assets and goodwill [abstract] |
Disclosure of movements in goodwill | The movements in goodwill were as follows:
| Western and Southern Europe | U.S. Commercial and State Government | Canada | U.S. Federal | Scandinavia and Central Europe | U.K. and Australia | Finland, Poland and Baltics | Northwest and Central-East Europe | Asia Pacific | Total
| $ | $ | $ | $ | $ | $ | $ | $ | $ | $
As at September 30, 2021 | 1,022,350 |  | 1,169,772 |  | 1,142,148 |  | 947,782 |  | 1,140,573 |  | 895,921 |  | 619,990 |  | 931,361 |  | 269,804 |  | 8,139,701 |
Business acquisitions (Note 26) | 516,204 |  | 9,970 |  | — |  | 73,375 |  | — |  | 31,299 |  | — |  | — |  | — |  | 630,848 |
Goodwill reallocation | (3,236) |  | — |  | — |  | — |  | 367,907 |  | — |  | — |  | (364,671) |  | — |  | — |
Foreign currency translation adjustment | (95,299) |  | 98,434 |  | — |  | 87,110 |  | (163,134) |  | (92,260) |  | (52,362) |  | (65,383) |  | (6,199) |  | (289,093) |
As at September 30, 2022 | 1,440,019 |  | 1,278,176 |  | 1,142,148 |  | 1,108,267 |  | 1,345,346 |  | 834,960 |  | 567,628 |  | 501,307 |  | 263,605 |  | 8,481,456 |
Key assumptions for cash-generating units | The key assumptions for the CGUs are disclosed in the following tables for the years ended September 30:
2022 | Western and Southern Europe | U.S. Commercial and State Government | Canada | U.S. Federal | Scandinavia and Central Europe | U.K. and Australia | Finland, Poland and Baltics | Northwest and Central-East Europe | Asia Pacific
| % | % | % | % | % | % | % | % | %
Pre-tax WACC | 10.0 |  | 10.6 |  | 10.7 |  | 9.2 |  | 10.5 |  | 10.6 |  | 10.7 |  | 10.7 |  | 19.2 |
Long-term growth rate of net operating cash flows 1 | 1.8 |  | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |  | 1.9 |  | 2.0 |  | 1.9 |  | 2.0 |
2021 | Western and Southern Europe | U.S. Commercial and State Government | Canada | U.S. Federal | Scandinavia | U.K. and Australia | Finland, Poland and Baltics | Central and Eastern Europe | Asia Pacific
| % | % | % | % | % | % | % | % | %
Pre-tax WACC | 10.0 |  | 8.5 |  | 9.1 |  | 8.1 |  | 9.3 |  | 8.8 |  | 9.5 |  | 9.4 |  | 18.5 |
Long-term growth rate of net operating cash flows 1 | 1.6 |  | 2.0 |  | 2.0 |  | 2.0 |  | 1.8 |  | 1.9 |  | 1.7 |  | 1.8 |  | 2.0 |
1 The long-term growth rate is based on the lower of published industry research growth and 2.0%.

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- Definition The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2021-01-01 -Paragraph 134 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2021-en-r&anchor=para_134&doctype=Standard -URIDate 2021-03-24 + Details
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