Goodwill
12 Months Ended
Dec. 31, 2014
Goodwill  
Goodwill

 

9. Goodwill

 

Changes in the carrying amount of goodwill by segment for the years ended December 31, 2012, 2013 and 2014 are as follows:

 

 

 

 

 

 

 

Real Estate

 

 

 

 

 

Real Estate

 

Real Estate

 

Information

 

 

 

 

 

Online

 

Brokerage

 

and Consulting

 

 

 

 

 

Services

 

Services

 

Services

 

Total

 

 

 

$

 

$

 

$

 

$

 

Balance as of January 1, 2012

 

40,152,022

 

3,509,326

 

5,667,004

 

49,328,352

 

Exchange rate translation

 

63,965

 

8,422

 

 

72,387

 

Balance as of December 31, 2012

 

40,215,987

 

3,517,748

 

5,667,004

 

49,400,739

 

Goodwill recognized upon acquisition

 

 

 

1,698,098

 

1,698,098

 

Exchange rate translation

 

394,633

 

106,569

 

 

501,202

 

Balance as of December 31, 2013

 

40,610,620

 

3,624,317

 

7,365,102

 

51,600,039

 

Exchange rate translation

 

(47,545

)

(12,840

)

 

(60,385

)

Balance as of December 31, 2014

 

40,563,075

 

3,611,477

 

7,365,102

 

51,539,654

 

 

 

 

 

 

 

 

 

 

 

As of December 31, 2012

 

 

 

 

 

 

 

 

 

Goodwill, gross

 

458,038,291

 

3,517,748

 

5,667,004

 

467,223,043

 

Accumulated impairment charge

 

(417,822,304

)

 

 

(417,822,304

)

Goodwill, net

 

40,215,987

 

3,517,748

 

5,667,004

 

49,400,739

 

 

 

 

 

 

 

 

 

 

 

As of December 31, 2013

 

 

 

 

 

 

 

 

 

Goodwill, gross

 

458,432,924

 

3,624,317

 

7,365,102

 

469,422,343

 

Accumulated impairment charge

 

(417,822,304

)

 

 

(417,822,304

)

Goodwill, net

 

40,610,620

 

3,624,317

 

7,365,102

 

51,600,039

 

 

 

 

 

 

 

 

 

 

 

As of December 31, 2014

 

 

 

 

 

 

 

 

 

Goodwill, gross

 

458,385,379

 

3,611,477

 

7,365,102

 

469,361,958

 

Accumulated impairment charge

 

(417,822,304

)

 

 

(417,822,304

)

Goodwill, net

 

40,563,075

 

3,611,477

 

7,365,102

 

51,539,654

 

 

The Group utilized the income approach valuation method (Level 3) to compute the fair value of its reporting units. The key assumptions used in the income approach, which requires significant management judgment, include business assumptions, terminal value, and discount rate. Significant increases in discount rate or decrease in terminal value in isolation would result in a significantly lower fair value measurement.

 

Based on the impairment tests performed, the Group did not record a goodwill impairment charge for the years ended December 31, 2012, 2013 and 2014.