=+Parent owns 80% of Subsidiary. The consolidated statement of financial position contains the following amounts relating to Subsidiary (a CGU) at 31 December 2008: Identifiable net assets of Subsidiary Consolidated goodwill (Parent share only — old method) NCI (20% x 500) An impairment review of Subsidiary was conducted at 31 December 2008. Requirement € 500 160 660 100 Lio