04 (12 Marks) a. Explain with examples 3 indications of impairment (6 marks) b. Zeta PLC has a number of cash generating units. One of which is being tested for impairment. The carrying amount of the CGU's assets as of the day of testing being carried out is 50 million. The value of the carrying amount of its liabilities 16 million. Information is provided to the effect that the CGU could be disposed of to a buyer for 30 million. The buyer would take over all of the CGU's assets and liabilities. Disposal expenses are negligible. The value in use of the CGU is estimated to be 48 million. This does not consider the future cash outflows relating to payment of the CGU's existing liabilities. Required a. Calculate the CGU's recoverable amount and carrying amount. (3 marks) b. Calculate the amount of any impairment loss