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(b)(ii) Ongoing impairment review of trademarks and similar assets including goodwill The Groups impairment testing for goodwill uses the value-in-use method, with calculations prepared on a ten-year cash flow forecast (five-year cash flow forecast for Reynolds American, Canada, Malaysia, Australia and Peru) which assumes long-term volume decline of cigarettes, generally offset by pricing

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The brands refined image and historical significance make it a classic choice for cigar aficionados