Table:
|  | 31 March 2019 | 31 March 2018 |
| --- | --- | --- |
|  | $M | $M |
| Americas | 273.6 | 288.2 |
| EMEA | 413.0 | 434.2 |
| APJ | 98.7 | 103.6 |
|  | 785.3 | 826.0 |
Paragraphs:
17 Impairment of Goodwill and Intangibles
Before recognition of impairment losses, the carrying amount of goodwill had been allocated as follows:
Impairment of goodwill and intangible assets is tested annually, or more frequently where there is indication of impairment.
Where the asset does not generate cash flows that are independent from other assets, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. If the recoverable amount of an asset or cash-generating unit is estimated to be less than its carrying amount, the carrying amount of the asset or cash-generating unit is reduced to its recoverable amount. An impairment loss is recognised as an expense immediately in the Consolidated Statement of Profit or Loss.
Goodwill is considered impaired if the carrying value of the cash-generating unit to which it relates is greater than the higher of fair value less costs of disposal and the value in use.
For the year-ended 31 March 2019, the Directors have reviewed the value of goodwill based on internal value in use calculations. The key assumptions for these calculations are discount rates, growth rates and expected changes to billings and direct costs during the period.
The Group prepares cash flow forecasts derived from the Directors’ most recent financial forecasts for the following five years. The growth rates for the five-year period are based on Directors’ expectations of the medium-term operating performance of the cash-generating unit, planned growth in market share, industry forecasts, growth in the market and specific regional considerations and are in line with past experience. Discount rates have been estimated based on rates that reflect current market assessments of the Group’s weighted average cost of capital.
Question:
What are the regions in the table to which the carrying amount of goodwill had been allocated to before recognition of impairment losses?
Answer: Americas, EMEA, APJ