Lumet SA, a listed company, is preparing its half-year report. Case data: profit for the interim period of EUR 4,100,000; an impairment loss of EUR 3,600,000 on a plant, recognised in the half-year; the settlement of a commercial dispute for EUR 85,000, with no other known consequence. Write a short note stating which of these events the notes must explain, distinguishing rule, case facts and professional judgement (the Standard sets no numerical threshold).