CERTYNEX IFRS ACADEMY

Holvane holds a subsidiary, Brissac, presented at cost in its separate financial statements. During the year, Brissac pays it a large dividend. Which of the following pieces of information, together with this dividend, constitute an indication of impairment of the investment in Holvane's separate financial statements?

The dividend is lower than the one paid in the previous year.

The carrying amount of the investment in the separate financial statements exceeds the carrying amount of Brissac's net assets in the consolidated financial statements.

The dividend exceeds Brissac's total comprehensive income for the period in which it is declared.

The dividend is paid in cash rather than in shares.

Holvane itself pays a dividend to its own shareholders.