Finopswerk

cgu goodwill impairment allocation

OriginalsinglecostmodelCGUgoodwill,1..4assetcarryingamounts/pre-establishedindividualfloorsandrecoverableamount reconstructrequiredCGUloss,goodwillfirstreduction,pro-rataoriginal-bookweightassetlossescappedatcarrying-minus-floor,reallocatedremainingloss,negativecarryingchanges,aftervalues,recognizedexpense,conservationandOPENunallocatedloss. Uniqueallocationa_i=min(cap_i,lambda*C_i),sumloss=min(lossaftergoodwill,sumcaps)..

POST https://finops.halowerk.com/v1/cgu-goodwill-impairment-allocation

Eingaben

Felder des veröffentlichten Eingabeschemas
Feld	Typ	Pflicht
goodwill	integer	Ja
recoverable_domain	array	Ja
assets	array	Ja
report	object	Ja

Vollständiges Eingabeschema anzeigen

{
  "type": "object",
  "properties": {
    "goodwill": {
      "type": "integer",
      "minimum": 0,
      "maximum": 1000000
    },
    "recoverable_domain": {
      "type": "array",
      "items": {
        "type": "integer",
        "minimum": 0,
        "maximum": 10000000
      },
      "minItems": 1,
      "maxItems": 2
    },
    "assets": {
      "type": "array",
      "items": {
        "type": "object",
        "properties": {
          "carrying": {
            "type": "integer",
            "minimum": 1,
            "maximum": 1000000
          },
          "floor": {
            "type": "integer",
            "minimum": 0,
            "maximum": 1000000
          }
        },
        "required": [
          "carrying",
          "floor"
        ],
        "additionalProperties": false
      },
      "minItems": 1,
      "maxItems": 4
    },
    "report": {
      "type": "object",
      "required": [
        "asset_weights",
        "asset_floors",
        "asset_losses",
        "asset_after",
        "asset_changes",
        "before_cgu",
        "recoverable",
        "required_loss",
        "goodwill_loss",
        "goodwill_after",
        "goodwill_change",
        "remaining_loss_after_goodwill",
        "allocatable_loss",
        "allocated_asset_loss",
        "unallocated_loss",
        "after_cgu",
        "recognized_expense",
        "conservation_gap"
      ],
      "additionalProperties": {
        "type": "object",
        "properties": {
          "n": {
            "type": [
              "string",
              "null"
            ],
            "pattern": "^(0|-?[1-9][0-9]{0,47})$",
            "maxLength": 49
          },
          "d": {
            "type": [
              "string",
              "null"
            ],
            "pattern": "^[1-9][0-9]{0,47}$",
            "maxLength": 48
          }
        },
        "required": [
          "n",
          "d"
        ],
        "additionalProperties": false
      },
      "propertyNames": {
        "enum": [
          "asset_weights",
          "asset_floors",
          "asset_losses",
          "asset_after",
          "asset_changes",
          "before_cgu",
          "recoverable",
          "required_loss",
          "goodwill_loss",
          "goodwill_after",
          "goodwill_change",
          "remaining_loss_after_goodwill",
          "allocatable_loss",
          "allocated_asset_loss",
          "unallocated_loss",
          "after_cgu",
          "recognized_expense",
          "conservation_gap"
        ]
      },
      "patternProperties": {
        "^(asset_weights|asset_floors|asset_losses|asset_after|asset_changes)$": {
          "type": "array",
          "items": {
            "type": "object",
            "properties": {
              "n": {
                "type": [
                  "string",
                  "null"
                ],
                "pattern": "^(0|-?[1-9][0-9]{0,47})$",
                "maxLength": 49
              },
              "d": {
                "type": [
                  "string",
                  "null"
                ],
                "pattern": "^[1-9][0-9]{0,47}$",
                "maxLength": 48
              }
            },
            "required": [
              "n",
              "d"
            ],
            "additionalProperties": false
          },
          "minItems": 1,
          "maxItems": 4
        }
      }
    }
  },
  "required": [
    "goodwill",
    "recoverable_domain",
    "assets",
    "report"
  ],
  "additionalProperties": false
}

Originalschema öffnen

Veröffentlichtes Eingabebeispiel

{
  "goodwill": 0,
  "recoverable_domain": [
    3
  ],
  "assets": [
    {
      "carrying": 1,
      "floor": 0
    },
    {
      "carrying": 3,
      "floor": 0
    }
  ],
  "report": {
    "asset_weights": [
      {
        "n": "1",
        "d": "1"
      },
      {
        "n": "3",
        "d": "1"
      }
    ],
    "asset_floors": [
      {
        "n": "0",
        "d": "1"
      },
      {
        "n": "0",
        "d": "1"
      }
    ],
    "asset_losses": [
      {
        "n": "1",
        "d": "4"
      },
      {
        "n": "3",
        "d": "4"
      }
    ],
    "asset_after": [
      {
        "n": "3",
        "d": "4"
      },
      {
        "n": "9",
        "d": "4"
      }
    ],
    "asset_changes": [
      {
        "n": "-1",
        "d": "4"
      },
      {
        "n": "-3",
        "d": "4"
      }
    ],
    "before_cgu": {
      "n": "4",
      "d": "1"
    },
    "recoverable": {
      "n": "3",
      "d": "1"
    },
    "required_loss": {
      "n": "1",
      "d": "1"
    },
    "goodwill_loss": {
      "n": "0",
      "d": "1"
    },
    "goodwill_after": {
      "n": "0",
      "d": "1"
    },
    "goodwill_change": {
      "n": "0",
      "d": "1"
    },
    "remaining_loss_after_goodwill": {
      "n": "1",
      "d": "1"
    },
    "allocatable_loss": {
      "n": "4",
      "d": "1"
    },
    "allocated_asset_loss": {
      "n": "1",
      "d": "1"
    },
    "unallocated_loss": {
      "n": "0",
      "d": "1"
    },
    "after_cgu": {
      "n": "3",
      "d": "1"
    },
    "recognized_expense": {
      "n": "1",
      "d": "1"
    },
    "conservation_gap": {
      "n": "0",
      "d": "1"
    }
  }
}

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Quelle dieser Seite: der veröffentlichte HALOWERK-Katalog. Stand: 2026-11-07, 02:42 UTC.

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cgu goodwill impairment allocation

Eingaben

Veröffentlichtes Eingabebeispiel

Ergebnis & Dokumentation

Weitere Endpunkte dieses Hubs

acquisition goodwill nci bridge

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