Ex 1										Ex. 4										Ex 6						Ex 1 (scan)				
	Item X	Item Y	Item Z			Stock					Item X	Item Y	Item Z			Stock					Machine A	Machine B	Machine C	TOTAL			A	B	C	
Carrying amount	" 50,000    "	" 75,000    "	" 100,000    "							Carrying amount	" 70,000    "	" 86,000    "	" 150,000    "							Carrying amount	" 13,000 "	" 29,250 "	" 22,750 "	" 65,000 "		Carrying amount	100	150	120	
Selling price estimated at 31/12/20X0	" 55,000    "	" 75,000    "	" 115,000    "				" 15,000    "			Accumulated impairment loss at 31/12/20X0	"-10,000    "	"-2,000    "	 -      				" 12,000    "	Year 1		"Machine’s carrying amount in relation to the cash-generating unit’s carrying amount (apportionment, %)"	20%	45%	35%	100%		NRV	110	125	100	
Costs to sell estimated at 31/12/20X0	"-5,000    "	"-10,000    "	"-20,000    "							Carrying amount at 31/12/20X0 adjusted	" 60,000    "	" 84,000    "	" 150,000    "							Recoverable amount	 x 	 x 	 x 	" 55,000 "		Value in use 	120	130	90	
Selling price less cost to sell	" 50,000    "	" 65,000    "	" 95,000    "							Selling price estimated at 31/12/20X1	" 69,000    "	" 94,000    "	" 175,000    "		Year 2	" 6,000    "				Impairment loss (unallocated)	 x 	 x 	 x 	" (10,000)"		 Carrying amount 	100	150	120	
Impairment loss for the year ended 31/12/20X0	 -      	"-10,000    "	"-5,000    "							Costs to sell estimated at 31/12/20X1	"-4,000    "	"-5,500    "	"-26,000    "							Impairment loss (allocated)	" (2,000)"	" (4,500)"	" (3,500)"	" (10,000)"		Recoverable amount	120	130	100	max
Carrying amount of the inventory after recognition of impairment loss	" 50,000    "	" 65,000    "	" 95,000    "							Selling price less cost to sell	" 65,000    "	" 88,500    "	" 149,000    "							Carrying amount adjusted	" 11,000 "	" 24,750 "	" 19,250 "	" 55,000 "		Impairment loss	0	-20	-20	
						Impairment (P/L)				Impairment loss for the year ended 31/12/20X1	 -      	 -      	"-1,000    "			Impairment (P/L)										Carrying amount adjusted	100	130	100	min
										Reversal of impairment loss for the year ended 31/12/20X1	" 5,000    "	" 2,000    "	 -      																	
						" 15,000    "				Carrying amount at 31/12/20X1 adjusted	" 65,000    "	" 86,000    "	" 149,000    "		Year 1	" 12,000    "				Ex 7										
																					Machine A	Machine B	Machine C	TOTAL						
																	" 6,000    "	Year 2		Carrying amount	" 13,000 "	" 29,250 "	" 22,750 "	" 65,000 "		Ex 2 (scan)				
Ex 2																				"Machine’s carrying amount in relation to the cash-generating unit’s carrying amount (apportionment, %)"	20%	45%	35%	100%		Value in use	" 1,000 "			
Cost	" 100,000    "																			Recoverable amount	" 12,500 "	 x 	 x 	" 55,000 "		NRV	" 3,000 "	take the one which is higher		
Selling price less cost to complete and sell	" 115,000    "																									Cost	" 8,000 "			
Carrying amount (cost c/f)	" 100,000    "									Ex.5										Impairment loss (unallocated)	 (500)	" (9,500)"		" (10,000)"		"t = 8 years, Residual value=0"		Depreciation charge=		" 1,000 "
																				Second apportionment		56%	44%							
										NBV	" 200,000    "									Impairment loss (allocated)	 (500)	" (5,343.75)"	" (4,156.25)"	" (10,000)"		NBV (carrying amount) before impairment test	" 7,000 "			
										Value in use	" 179,310    "									Carrying amount adjusted	" 12,500 "	" 23,906 "	" 18,594 "	" 55,000 "		Recoverable amount	" 3,000 "			
Ex 3	as per 30/9/16			as per 15/11/16			as per 30/11/16																			Impairment loss	" (4,000)"			
	Stock			Receivable			Bank			Year	Estimated future cash flow	Probability	Probability-weighted future cash flow	Present value factor14%	Discounted cash flow											NBV adjusted	" 3,000 "			
										20X1	" 23,939    "	0.95	" 22,742 "	0.8772	" 19,949 "					Ex 8										
		" 500,000    "		"700,000"						20X2	" 27,878    "	0.9	" 25,090 "	0.7695	" 19,306 "					Country A										
										20X3	" 31,522    "	0.85	" 26,794 "	0.6750	" 18,085 "															
					"700,000"		"700,000"			20X4	" 44,371    "	0.8	" 35,497 "	0.5921	" 21,017 "						Goodwill	Identifiable assets	Total			Ex 3 (scan)				
										20X5	" 53,313    "	0.75	" 39,985 "	0.5194	" 20,767 "					Historical cost	" 1,000 "	" 2,000 "	" 3,000 "			Cost (after revaluation)	" 500,000 "			
										20X6	" 59,941    "	0.7	" 41,959 "	0.4556	" 19,116 "					Accumulated amortization/depreciation (20X2)		 (367)	 (367)			NBV	" 460,000 "			
	Impairment (P/L)			Insurance compensation (p/L)						20X7	" 66,865    "	0.65	" 43,462 "	0.3996	" 17,369 "					Carrying amount	" 1,000 "	" 1,633 "	" 2,633 "			Recoverable amount	" 200,000 "			
										20X8	" 78,907    "	0.6	" 47,344 "	0.3506	" 16,597 "					Recoverable amount			" 1,360 "							
	" 500,000    "				"700,000"					20X9	" 85,976    "	0.55	" 47,287 "	0.3075	" 14,541 "					Impairment loss	" (1,000)"	 (273)	" (1,273)"							
										20X0	" 93,148    "	0.5	" 46,574 "	0.2697	" 12,563 "					Carrying amount after impairment loss	 -   	" 1,360 "	" 1,360 "			Revaluation:				
										Value in use					" 179,310 "											Db PPE	"200,000-x"			
																										Db Ac. Depreciation	x			
												PPE														Cr Revaluation surplus	" 200,000 "			
																														
													" 20,690    "													Impairment				
																										Db Revaluation surplus	" 200,000 "			
																										Db Imparment loss	" 60,000 "			
																										Cr PPE	" 260,000 "			
																														
												Impairment (P/L)																		
																														
												" 20,690    "