Struct CguImpairmentTest 

pub struct CguImpairmentTest {
    pub cgu_id: String,
    pub test_date: NaiveDate,
    pub allocated_goodwill: Decimal,
    pub other_carrying: Decimal,
    pub fair_value_less_costs: Decimal,
    pub value_in_use: Decimal,
    pub currency: String,
}

Annual CGU-level goodwill impairment test under IAS 36 § 10.

Inputs to the test are the CGU’s carrying amount (including allocated goodwill + the other assets of the unit), and the recoverable amount components — fair value less costs of disposal and value in use. IAS 36 § 18 says recoverable = max of the two.

Fields

cgu_id: String

CGU being tested.

test_date: NaiveDate

Period-end test date (IAS 36 § 10 — at least annually).

allocated_goodwill: Decimal

Total goodwill allocated to this CGU at test date. Always non-negative. Sum of the GoodwillAllocation::goodwill_amount entries that land on this CGU, net of prior-period impairment that reduced the allocated goodwill (IAS 36 § 124 prohibits reversal of goodwill impairments).

other_carrying: Decimal

Carrying amount of the other assets of the CGU (everything except the allocated goodwill) immediately before this test. Always non-negative.

fair_value_less_costs: Decimal

Fair value of the CGU less costs of disposal at the test date.

value_in_use: Decimal

Value in use of the CGU at the test date (typically the present value of the next 5 years of net cash flows + a terminal value, discounted at the WACC).

currency: String

Group presentation currency.

Implementations

impl CguImpairmentTest

pub fn run(&self) -> CguImpairmentResult

Run the IAS 36 § 18 / § 104 test, producing a CguImpairmentResult. Pure function — no I/O, no global state.

1. Carrying total = allocated_goodwill + other_carrying.
2. Recoverable amount = max(fair_value_less_costs, value_in_use).
3. Total loss = max(0, carrying − recoverable).
4. Allocation (IAS 36 § 104): first to goodwill (capped at allocated_goodwill), then the residual to other assets.

Trait Implementations

impl Clone for CguImpairmentTest

fn clone(&self) -> CguImpairmentTest

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for CguImpairmentTest

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for CguImpairmentTest

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl PartialEq for CguImpairmentTest

fn eq(&self, other: &CguImpairmentTest) -> bool

Tests for self and other values to be equal, and is used by ==.

fn ne(&self, other: &Rhs) -> bool

Tests for !=. The default implementation is almost always sufficient, and should not be overridden without very good reason.

impl Serialize for CguImpairmentTest

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.

impl StructuralPartialEq for CguImpairmentTest