NOTES TO THE CONSOLIDATED FINANCIAL  STATEMENTS  (RMB AND US$ AMOUNTS EXPRESSED IN THOUSANDS, EXCEPT PER SHARE DATA)  13.  Goodwill (cont’d) Sensitivity to changes in assumptions (cont’d) 14.  Intangible assets 15.  Other financial liabilities (a)  Other liabilities China Yuchai International Limited | Annual Report 2013 92 31.12.2012 31.12.2013 31.12.2013 Rmb’000 Rmb’000 US$’000 Derivatives not designated as hedges - foreign exchange  forward contract 9,467 —  —  Finance lease liabilities (Note 29) —  56 9 31.12.2012 31.12.2013 31.12.2013 Rmb’000 Rmb’000 US$’000 Current 9,467 13 2 Non-current —  43 7 Total 9,467 56 9 Development costs Rmb’000 Cost At January 1, 2012 24,754 Additions – Internally developed 20,657 Additions – Acquired separately 90,000 At December 31, 2012 and January 1, 2013 135,411 Additions – Internally developed 9,872 At December 31, 2013 145,283 US$’000 23,739 Growth rate assumptions – Management recognizes that the speed of technological change and the possibility of new  entrants can have a significant impact on growth rate assumptions. A reduction to 2.95% in the long-term growth rate  in Yuchai unit would result in impairment. With regard to the assessment of value in use of the Yuchai unit, management believes that no reasonably possible  change in any of the above key assumptions would cause the recoverable amount to materially fall below the carrying  value of the unit. The development costs are related to intellectual property right, technical skill and knowledge of building a new  technology of heavy duty diesel engines.