1. A business has a cash generating unit (CGU) which has suffered a large fall in income. An impairment review has determined that the recoverable amount of the CGU is 50m. The assets of the CGU had the following carrying amounts just before the impairment review:

   Goodwill 20m

   Intangibles 10m

   Property, plant & equipment 30m

   Inventory 20m

   Receivables 10m

   Total 90m

   The inventory and receivables are considered to be included above at their recoverable amounts.

   What is the carrying amount of intangibles once the impairment loss has been allocated?

   		10m
   		5m
   		6m
   		0