Dutch Supreme Court quashes lower court ruling on goodwill impairment due to insufficient accounting justification.

The Supreme Court of the Netherlands quashed the lower court's decision regarding KPN's financial statements for the year 2000. The lower court had rejected SOBI's claim that goodwill and licenses should be impaired based on non-cash flows, finding KPN's valuation method reasonable. The Supreme Court ruled that the lower court failed to provide sufficient reasoning for rejecting the impairment argument, violating the requirement for clear judicial motivation under Dutch law.