Granvelle, whose year ends on 31 December, usually tests its CGUs on 30 June. In September 20X1, it acquires a business and allocates the resulting goodwill, 700,000, to a new Trading CGU. On 30 November 20X1, the assets of the Trading CGU excluding goodwill have a carrying amount of 2,100,000 and its recoverable amount is 2,650,000. What conclusion should be drawn for 20X1?