unsen Ltd acquired all the assets and liabilities of Jones Ltd on 1 January 2017.

unsen Ltd acquired all the assets and liabilities of Jones Ltd on 1 January 2017. Jones Ltd's activities were run through three separate businesses, namely the Alpha Unit, the Beta Unit and the Gamma Unit. These units are separate CGUs. Bunsen Ltd allowed unit managers to effectively operate each of the units, but certain central activities were run through the corporate office. Each unit was allocated a share of the goodwill acquired, as well as a share of the corporate office.

At 31 December 2017, the assets allocated to each unit were as follows: