The Bellerive group operates three branch networks (CGUs X, Y and Z) that share an IT platform with a carrying amount of 900,000. After analysis, the key considered reasonable and consistent for allocating the platform is the number of connected workstations (given): 300 units for X, 200 units for Y and 100 units for Z. Network Y, whose own assets have a carrying amount of 1,000,000, loses a framework contract; its recoverable amount is estimated at 1,180,000. Compute the share of the platform allocated to Y and the impairment loss of Y.
- Carrying amount of the IT platform
- 900,000
- Connected workstations of CGU X
- 300
- Connected workstations of CGU Y
- 200
- Connected workstations of CGU Z
- 100
- Carrying amount of CGU Y's own assets
- 1,000,000
- Recoverable amount of CGU Y
- 1,180,000