CERTYNEX IFRS ACADEMY

The Electrovia group's power plant supplies, through a direct line, all the needs of the group's neighbouring aluminium smelter. The plant is connected to the grid, and electricity is traded on an active wholesale market. The auditor asks which element is decisive in concluding that the plant is a separate CGU. Which one?

Evidence that the plant actually sold electricity to third parties during the year.

A demonstration that its output could be sold on an active market.

The fact that the plant is housed in a legal entity separate from the smelter.

The alignment of internal electricity transfer prices with wholesale market prices during the past year.