Isybisy Limited has identified an impairment loss of €60 million in one of its cash-generating units (CGU). The CGU showed a carrying amount of €160 million and a recoverable amount of €100 million at 31 August 2017.

The fair value less costs to sell of the unit’s assets do not differ significantly from their carrying values, except for the property, which had a market value of €70m at 31 August 2017.
Requirement Allocate the impairment loss arising in accordance with IAS 36 Impairment of Assets.

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Details of the carrying amount: Goodwill Property Machinery Motor vehicles Other non-current assets m 20 60 40 20 20 160