CERTYNEX IFRS ACADEMY

Panetis is testing its Industrial Bakery CGU, whose recoverable amount was estimated from the production line's operating cash flows only, without considering financing. Which items are included in the carrying amount of the CGU? (several answers)

The oven line used for the unit's production.

The bank overdraft that funds the company's cash.

The share, allocated on a reasonable basis, of a shared warehouse where the unit stores its products.

A building leased to a third party, unrelated to the bakery business.

The recipe licence used by the production line.