Impairment of CGU

Hi,

I understand that, when impairing a CGU, the Sub’s NA + GW makes the CV.

But, in your video “ACCA P2 Impairments (IAS 36)” published on 6th Nov 2016, Sharon’s CV is 17,000.

The 17,000 is made up of GW 2,400 + all other assets 14,600 (ideally should be the NA).

Does this mean, that Sharon does not have any liability and the Total Equity = 14,600?

Thanks,
Zafraz