A cash-generating unit (CGU) was reviewed for impairment on 31 March 2020 as required by HKAS 36 Impairment of Assets.

The impairment review revealed that the CGU has a value in use of $25,000,000 and a net realisable amount of $23,000,000.

The carrying amounts of the net assets of the CGU immediately prior to the impairment review were as follows:

	$
Goodwill	5,000,000
Property, plant and equipment	18,000,000
Net current assets	4,000,000
	27,000,000

The review indicated that one item of the plant (included in the above figure of $18,000,000) with a carrying amount of $1,000,000 had been severely damaged and was virtually worthless.

There was no other evidence of obvious impairment to specific assets.

REQUIRED:

What is the carrying amount of the goodwill relating to the unit immediately after the results of the impairment review have been reflected in accordance with HKAS 36?

ANSWERS:

The carrying amount is $Blank 1.