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17. Goodwill
| 2013 | 2012 | |
|---|---|---|
| Balance as at 1 January | 2,568,033 | 2,412,285 |
| Acquisition of 100% shares of INFO-TV-FM Sp. z o.o. | - | 10,704 |
| Acquisition of 100% shares of entities comprising IPLA platform | - | 145,044 |
| Acquisition of 100% shares of Polskie Media S.A. (see note 37) | 34,771 | - |
| Balance as at 31 December | 2,602,804 | 2,568,033 |
The goodwill relating to the acquisition of Telewizja Polsat S.A. (currently Telewizja Polsat Sp. z o.o.) and Polskie Media S.A. is allocated to ”Broadcasting and television production” cash-generating unit.
The goodwill relating to the acquisition of M.Punkt Holdings Ltd., INFO-TV-FM Sp. z o.o. and entities comprising IPLA platform (including Redefine Sp. z o.o.) is allocated to ”Retail” cash-generating unit.
Impairment tests performed on goodwill balances as at 31 December 2013 did not indicate impairment (see note 19 for impairment test assumptions).
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