QUESTION EJOY – Kaplan exam kit – error?

hi

please help:(

1)
basically there is a problem with impariment calculation. – for Zbay it’s calculated as grossed up goodwill 50+ Net assets at year end 612. (net) which is 662.9 (+50 goodwill) – 630 recoverable amount = 32.9 impairment and then 0.8 goes to I/S which is 26.32.

2)
BUT WHY calculation of impairment in Tbay is different?

it’s net assets x 0.6 = 285 x 0.6 = 171 (but why they have multiplied this by 60%??? they haven’t done so in above ZBAY calculation ) and then goodwill of 6 is added which gives us 177. then 177-175 (FV less cost to sell) = 2 impairment.

so the way the impariment is calculated is differently? why net assets at year end are multiplied by 60 % in case of 2) but why they are not multiplied by 80% in case 1)?