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v3.23.3

Goodwill (Tables) | 12 Months Ended
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Sep. 30, 2023
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, 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 |
Business acquisitions (Note 27) | 21,001 |  | — |  | — |  | — |  | — |  | (67) |  | — |  | — |  | — |  | 20,934 |
Foreign currency translation adjustment | 94,710 |  | (19,799) |  | — |  | (17,564) |  | 37,970 |  | 61,916 |  | 37,257 |  | 30,822 |  | (3,252) |  | 222,060 |
As at September 30, 2023 | 1,555,730 |  | 1,258,377 |  | 1,142,148 |  | 1,090,703 |  | 1,383,316 |  | 896,809 |  | 604,885 |  | 532,129 |  | 260,353 |  | 8,724,450 |
Key assumptions for cash-generating units | The key assumptions for the CGUs are disclosed in the following tables for the years ended September 30:
2023 | 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 | 11.7 |  | 11.9 |  | 11.0 |  | 10.3 |  | 12.1 |  | 13.7 |  | 12.2 |  | 12.1 |  | 20.3 |
Long-term growth rate of net operating cash flows 1 | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |
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 |
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 2023-01-01 -Paragraph 134 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_134&doctype=Standard -URIDate 2023-03-23 + Details
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