The Network CGU of the Maubert group combines a wholly owned operation and the subsidiary Ondine, whose non-controlling interests were measured at fair value (no notional gross-up is needed). Before impairment, the CGU's goodwill relates to the wholly owned operation for 600,000 and to Ondine for 300,000. The test shows a loss of 450,000, charged entirely to goodwill. Allocate this loss between the part without and the part with non-controlling interests.
- Goodwill relating to the wholly owned operation
- 600,000
- Goodwill relating to the subsidiary Ondine
- 300,000
- Impairment loss charged to the CGU's goodwill
- 450,000