Struct CguConfig 

pub struct CguConfig {
    pub cgus: Vec<CguDefinitionEntry>,
    pub goodwill_allocations: Vec<CguGoodwillAllocationEntry>,
}

v5.2 — IAS 36 § 10 cash-generating-unit (CGU) plan.

Engagement-static CGU configuration: defines the CGUs the engagement will test for annual goodwill impairment + the goodwill amounts allocated to each CGU at the original acquisition date (IAS 36 § 80). Per-period test inputs (fair value less costs of disposal, value in use) live elsewhere — outside the manifest layer this PR ships.

Empty by default: an engagement without configured CGUs simply skips the impairment test phase and emits no consolidated/cgu_impairment_tests.json artefact. This preserves backwards compatibility byte-for-byte for v5.0–v5.1 archives.

Fields

cgus: Vec<CguDefinitionEntry>

CGU definitions. IDs must be unique within the engagement; each CGU’s member_entity_codes must reference entities that exist in ownership.entities. Validation happens in crate::manifest::cgu_plan::build_cgu_plan.

goodwill_allocations: Vec<CguGoodwillAllocationEntry>

Goodwill allocations (one per (CGU, business combination) pair). Amounts are non-negative; bargain purchases produce no goodwill and therefore no allocation row. Each entry’s cgu_id must reference an entry in cgus; the business_combination_id is loosely validated (BC files live per-shard so cross-validation is deferred to the aggregate phase).

Trait Implementations

impl Clone for CguConfig

fn clone(&self) -> CguConfig

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Debug for CguConfig

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

Formats the value using the given formatter.

impl Default for CguConfig

fn default() -> CguConfig

Returns the “default value” for a type.

impl<'de> Deserialize<'de> for CguConfig

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

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Eq for CguConfig

impl PartialEq for CguConfig

fn eq(&self, other: &CguConfig) -> 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 CguConfig

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 CguConfig