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www.IFRSbcc.com Example 6: Corporate assets LAS 36: Impairment of assets 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 AS 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. Financial data at the end of 20X3 in EUR '000 Plant Carrying amount Estimated remaining useful life (years) Recoverable amount Plant 1 54,00 18 62.000 Plant 2 43.000 12 Plant 3 60.000 20 31,000 70,000 Plant 4 52 000 18 59,000 Plant 5 38.00 35,000 Total 247.000 75 257.000 Recoverable amount of whole LCD corp.: 270.000 Carrying amount of headquarters premises 25.000 Carrying amount of research center. 15,000 1. Allocation of headquarter's building B C=A-B Allocation of Plant Carrying Estimated remaining amount useful life (years) CA after weighting Pro-rata allocation headquarters premises Plant 1 Plant 2 Plant 3 Plant 4 Plant 5 Total 0 0.0096 2. Caloulation of impairment loss D E F=D+E G compare F and G Plant Carrying CA of allocated HQ Recoverable amount premises CA after allocation amount Impairment loss Plant 1 Plant 2 Plant 3 Plant 4 Plant 5 Total 0 i. Allocation of impairment losses E/F*impairment loss D/F*impairment loss Plant Impairment loss To HQ premises To assets in CGU Plant 2 Plant 5 Total T Allocation of IL to HQ premises Formula used: CA of allocated HQ/ CA after allocation * IL 4. Testing group of CGUs for impairment H J = H-I Assets Carrying Impairment loss at 15t CA after impairment Recoverable Impairment loss of amount level amount larger CGU Plant 34,00 Plant 2 43.000 Plant 3 60.000 Pant 4 52.000 Plant 3 38,000 Headquarters 25.000 Research center 15.000 12