Ex 10-Corporate asset LCD corp. runs 5 plants manufacturing LCDs in different countries. Each of them represents separate cash generating unit. However, certain operations, such as financial management, human resources policy etc. are conducted from headquarters. Also, LCD corp. has research center that serves to all factories. Due to adverse technological changes, LCD corp. performs impairment test as of 31 December 20X3. Using financial data below, calculate and allocate impairment loss. LCD applies cost model in line with IAS 16. Note: according to management's decision, carrying amount of headquarters premises can be allocated to CGUs under review, but carrying amount of research center cannot. Allocation basis of HQ premises is carrying amounts of plants weighted by their estimated remaining useful life. Eivoncial diato