You are the group reporting manager at Helios Manufacturing.
A factory CGU has a carrying amount of $42m (including $6m of allocated goodwill). Following a market downturn, value in use is estimated at $30m and fair value less costs of disposal at $32m. The CGU also holds a building with a separate carrying amount of $14m whose own fair value is $13m.
IAS 36.9–.10 — test when indicators exist; test goodwill annually regardless.