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The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
-IssueDate 2018-01-01
-Paragraph 130
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
-IssueDate 2018-01-01
-Paragraph 130
-Subparagraph d
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The amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
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The amount recognised as an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Impairment loss]

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The amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income]

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-Name IAS
-Number 36
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