69 ―
18. Fair values continued
Description of signif icant unobservable inputs
The table below summarises the signif icant level 3 unobservable inputs used by the group in measuring fair values and related sensitivity analysis.
SENSITIVITY OF VALUATION TO CHANGES IN INPUTS
Valuation impact (millions)
Valuation impact (millions)
SIGNIFICANT UNOBSERVABLE INPUTS
RANGE AND ESTIMATES
Low
High
Investment in private equity
Forecast cashflows
$-3.6 million to $13.8 million
-10.0%
-$1.2
10.0%
+$1.2
Discount rate
9.8%
-1.0% -1.0% -1.0%
+$2.5
1.0% 1.0% 1.0%
-$1.9 +$1.4
Terminal growth rate 2.0%
-$1.1
Contingent consideration
Discount rate
8.0%
+$4.3
-$4.0 +$10.3
Future raw gas volume 210 PJ
- 2PJ per annum
-$10.3 + 2PJ per annum - $8.1 + USD $50/ tonne - $3.0 + USD $6/ barrel
LPG pricing
USD $520/tonne long-term USD $60/barrel long-term
- USD $50/ tonne - USD $6/ barrel
+$8.1
Oil pricing
+ $3.0
Notes to the Financial Statements
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