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Implenia-GB-2019-EN-consolidated-financial-statements.pdf
the shares at the time of allocation. The Group could either buy shares on the market or draw from its treas- ury shares. In the financial year, the shares were allocated at an average price of CHF 31.85 per share (2018: CHF 39.75 per share). 2019 2018 Shares definitely allocated Number 13,754 65,210 Amount [...] The allocation was basically per- formed as a one-to-one relationship. Goodwill in the Division Specialties was allocated primar- ily on the basis of a relative value approach. At the time of reallocation, goodwill was tested for impairments and assessed as recoverable. Goodwill was allocated as follows: [...] on the market or draw from its treasury shares. For the financial year 2019, the shares were allocated at an average price of CHF 31.50 per share (2018: CHF 31.70 per share). 2019 2018 Entitlement and allocated shares Number 11,088 10,156 Amount recognised in the income statement in CHF t 349 322 Notes[...]