video lecture 9: Subsidiary impairment-partial goodwill

sir i think you need to recheck the video lecture on partial goodwill once. We credit goodwill with $28m is understandable, but in my opinion net assets should be Cr. $4m and not $5m, because the Impairment loss that we need to recognise in our SPL is actually $40mx80%=$32m. The extra $1m relates to the impairment on notional goodwill.