March 2020 Exam Paper Q1 (b ii)

Hi,

I have just done the question on Hummings/ Crochet but on the goodwill calculation of the translation reserve they have taken the impairment loss of 24.6 Grommits and retranslated it using the closing rate.
I thought the impairment loss should be retranslated using the average rate – which is what my notes also say.
You use the OR, AR and CR and then any balance is the balance to translation reserve which is split between P and NCI. It is worth noting , there is no AR given in this question.

Please can you clarify?
Thanks