Impairment test of goodwill and military secrecy

We have been instructed to test for impairment the goodwill of the Italian subsidiary of one of the largest civil and military airplanes manufacturers. We tested goodwill at entity level, relying on company’s management consolidated financial forecast. What was peculiar of this engegament was that most company information concerning projects and WIPs is covered by military secret. We had, therefore, to indicate in our valuation report appropriate disclaimers about the limits of our investigation.