The Arvieux group controls the Solenne clinic, of which it owns 65 % of the share capital; the clinic forms a separate CGU. Non-controlling interests, measured at fair value at acquisition (given), are therefore already included in the goodwill recognised. The shareholders' agreement provides for profit to be shared in proportion to the capital held. At the test date, the unit is carried at 1,800,000, including goodwill, while its recoverable amount is only 1,560,000. What share of the loss goes to the group, and what share to the non-controlling interests?
- Share of the capital held by the group
- 65 %
- Carrying amount of the unit, including goodwill
- 1,800,000
- Recoverable amount of the unit
- 1,560,000