Question · Disclosures for each impairment loss or reversal

Orbelle, which reports segment information, recognised in 20X3 a material impairment loss of 600,000 on its East Paper Mill cash-generating unit (Packaging segment), following the loss of its main customer. The unit's recoverable amount of 2,400,000 is its fair value less costs of disposal, categorised within Level 3 of the IFRS 13 hierarchy and determined by discounting cash flows at a rate of 10%; the key assumptions relate to volumes and energy prices. The loss is allocated between machinery (450,000) and buildings (150,000). Draft the outline of the note on this loss.