Impairment indicator screen and impairment test outline

Perform an impairment indicator screen and propose next steps.

Inputs:
- Asset/CGU list: {asset_or_cgu_list}
- Trigger events and facts: {trigger_events}
- Forecast summary (if available): {forecast_summary}
- Discount rate inputs (if applicable): {discount_rate_inputs}
- Accounting basis: {gaap_or_ifrs}

Deliver:
1) Indicator assessment matrix: Asset/CGU, Indicator present? evidence, conclusion.
2) If testing required: recommended test method, key inputs, and workpaper structure.
3) Documentation checklist and review points.
4) Red flags and sensitivity drivers to focus on.

Do not fabricate rates; request missing inputs explicitly.