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CGU SGS Impairment loss $'000 Recoverable amount $'000 814,254 504,561 UK - GL 9,458 45,207 Australia PIL NSW, QLD, WA 41,864 101,676 Australia -

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CGU SGS Impairment loss $'000 Recoverable amount $'000 814,254 504,561 UK - GL 9,458 45,207 Australia PIL NSW, QLD, WA 41,864 101,676 Australia - GL 13,939 19,565 879,515 671,009 Goodwill on acquisiton= 1,116,299 Journal entry dr Impairment loss Goodwill 879,515 cr 879,515

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