a contingent liability that is probable and for which the dollar amount can be estimated

If recoverable amount is fair value less costs to sell, the basis used to determine fair value less costs to sell (such as whether fair value was determined by reference to an active market). Whether the recoverable amount of the asset (cash-generating unit) is its fair value less costs to sell or its value in use. The events and circumstances that led to the recognition or reversal of the impairment loss. Market interest rates or other market rates of return on investments have decreased during the period, and those decreases are likely to affect the discount rate used in calculating the asset’s value in use and increase the asset’s recoverable amount materially. Does not include the carrying amount of any recognised liability, unless the recoverable amount of the cash-generating unit cannot be determined without consideration of this liability. Cash-generating units shall be identified consistently from period to period for the same asset or types of assets, unless a change is justified.