Reallocation of goodwill to CGUs based on relative values
Goodwill of €160 had previously been allocated to CGU A. A is to be divided and integrated into three other CGUs, B, C and D. Because the goodwill allocated to A cannot be non-arbitrarily identified or associated with an asset group at a level lower than A, it is reallocated to CGUs B, C and D on the basis of the relative values of the three portions of A before those portions are integrated with B, C and D. The recoverable amounts of these portions of A before integration with the other CGUs are €200, €300 and €500 respectively. Accordingly, the amounts of goodwill reallocated to CGUs B, C and D are €32, €48 and €80 respectively.