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A cash-generating unit (CGU) was reviewed for impairment on31 March 2020as required by HKAS 36Impairmentof Assets. The impairment review revealed that the CGU has a

A cash-generating unit (CGU) was reviewed for impairment on31 March 2020as required by HKAS 36Impairmentof Assets.

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

The carrying amounts of the net assets of the CGU immediately prior totheimpairmentreviewwere as follows:

$Goodwill5,000,000Property, plant and equipment18,000,000Net current assets5,500,00028,500,000

The review indicated that one item of the plant (included in the above figure of$18,000,000) witha carryingamount of$1,000,000had 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 resultsof theimpairment review have been reflected in accordance with HKAS 36?

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