Parent owns 80% of Subsidiary. The consolidated statement of financial position contains the following amounts relating to Subsidiary (a CGU) at 31 December 2017:

An impairment review of Subsidiary was conducted at 31 December 2017.
Requirement Calculate the impairment loss and show how it would be allocated if the recoverable amount of Subsidiary at 31 December 2017 was €450.

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Identifiable net assets of Subsidiary Consolidated goodwill (Parent share only - proportionate share (old) method) NCI (20% x 500) 500 160 660 100