Management of entity I are thinking of allocating the reversal of an impairment loss of a CGU.

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Management of entity I are thinking of allocating the reversal of an impairment loss of a CGU. The original impairment was EUR 990 based on an original carrying amount of the CGU of EUR 2,790 less recoverable amount of EUR 1,800. Of the impairment loss EUR 600 was allocated to the write off of goodwill. Now the recoverable amount of the CGU is estimated at EUR 2,000. The carrying amount of the net assets of the CGU is EUR 1,600. There is thus a reversal of the impairment loss of EUR 400. Details of the original impairment allocation and the present carrying amounts, and the amounts that the assets would have been carried at had the original impairment not occurred are as follows: 

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Illustrate the revised estimates of recoverable amount and allocation of the reversal of the impairment loss.

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