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v3.24.4

Goodwill (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2024
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, 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 |
Business acquisitions (Note 27) | — |  | 42,055 |  | — |  | 397,406 |  | — |  | — |  | — |  | — |  | — |  | 439,461 |
Foreign currency translation adjustment | 79,977 |  | (2,175) |  | — |  | (3,813) |  | 79,654 |  | 84,131 |  | 32,292 |  | 25,915 |  | 10,484 |  | 306,465 |
As at September 30, 2024 | 1,635,707 |  | 1,298,257 |  | 1,142,148 |  | 1,484,296 |  | 1,462,970 |  | 980,940 |  | 637,177 |  | 558,044 |  | 270,837 |  | 9,470,376 |
Key assumptions for cash-generating units | The key assumptions for the CGUs are disclosed in the following tables for the years ended September 30:
2024 | 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 | 10.3 |  | 11.4 |  | 10.9 |  | 10.3 |  | 10.0 |  | 11.5 |  | 10.3 |  | 10.2 |  | 17.8 |
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 |
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 |
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: Total for all cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2024-01-01 -Paragraph 134 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_134&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118&doctype=Standard -URIDate 2024-03-27 + Details
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