p2 questions

I have some questions
First one is in 11 DEC 2012 impairment testing notes. I know how to calculate this notes. My question is in this case the entity use the full method, and the goodwill is 23 for Henny. I want to know if the impairment testing amount is 20 or below the amount of 23. How to split this impairment amount.
In my point, my way is if the impairment amount is 20 for example, the RE will be assigned 20*56% and NCI is 20*44%. Intangible asset should be 20. Am I right? (The notes said that the impairment amount related to the goodwill and intangible asset).
The second question is when we calculate the share of profit association, if the parent received the dividend from the association. How to deal with the dividend. Also use the 11 DEC 2012 paper as example, in the notes 4. Should I calculate the share of profit of association in such way: (30-2)*30%*6/12. If not why?Could u give me an simple example! Thanks so much! Hurry hurry. Help me