Sauvage deducted a grant of EUR 300,000 from the carrying amount of a production line; the grant has now become repayable because it has cut back its activity at the site. The line's carrying amount is raised by EUR 300,000, and the line's expected cash flows have fallen with the reduced activity (case fact). The finance director considers that no impairment review is needed, the increase being "purely accounting". In four to six sentences, justify the position you would adopt.