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For certain CGUs the firm also did not perform procedures to evaluate whether: - The estimated future cash outflows related to corporate expenses the issuer allocated to the CGUs and used to estimate their VIU could be attributed directly or were appropriately allocated on a reasonable and consistent basis to the use of the CGUs' assets in conformity with IAS 36. (AS 2810.30)

For certain CGUs the firm also did not perform procedures to evaluate whether: - The estimated future cash outflows related to certain duties should be included in the issuer's estimation of the CGUs' VIU in conformity with IAS 36 (AS 2810.30).

The issuer calculated depreciation and amortization ('D&A') of its long-lived assets based on their economic lives without consideration of any legal or other limits on the use of the assets. The firm did not identify and evaluate the significance to the financial statements of the issuer's use of the economic life of certain long-lived assets to calculate D&A rather than using the contractual terms of the assets which for certain properties were shorter in duration than their respective economic lives in conformity with IAS 16 Property Plant and Equipment. (AS 2810.30 and .31)

The issuer estimated the VIU of its CGUs to evaluate long-lived assets for impairment. For certain CGUs the firm did not identify and evaluate the significance to the financial statements of the issuer's: - Exclusion of the estimated net cash flows if any to be received (or paid) from the disposal of the CGUs at the end of their useful life when estimating their VIU rather than including such amounts in the VIU calculations in conformity with IAS 36. (AS 2810.30)

The issuer estimated the VIU of its CGUs to evaluate long-lived assets for impairment. For certain CGUs the firm did not identify and evaluate the significance to the financial statements of the issuer's: - Use of a 25-year remaining life of the assets of the CGUs in estimating their future cash flows for purposes of estimating their VIU rather than using the shorter of the economic life or contractual term of the assets in the VIU calculations in conformity with IAS 36. (AS 2810.30)

The issuer estimated the VIU of its CGUs to evaluate long-lived assets for impairment. For certain CGUs the firm did not identify and evaluate the significance to the financial statements of the issuer's: - Inclusion in its estimation of the CGUs' VIU of estimated future cash flows related to planned major maintenance that would result in improvements or enhancements to the CGUs' performance rather than excluding such cash flows from the VIU calculations in conformity with IAS 36. (AS 2810.30)

The firm did not test the fair value of the purchase price allocations to one asset category. (AS 2502.15)

During the year the issuer reclassified certain long-lived assets due to a change in the intended use of these assets. The firm did not evaluate whether the reclassification met all of the requirements in accordance with the issuer's applicable financial reporting framework. (AS 2810.30)