CERTYNEX IFRS ACADEMY

The subsidiary Brasque, 75% owned by Ourcq, is on its own a CGU; its non-controlling interests were measured at fair value. This year's test shows an impairment loss. On what basis is the loss allocated between the parent and the non-controlling interests?

Entirely to the parent, which controls the subsidiary.

In proportion to the carrying amounts of the subsidiary's identifiable assets.

Equally between the parent and the non-controlling interests.

On the same basis as the subsidiary's profit or loss is allocated.