Nautéo's year-end file contains, for navigation software with a carrying amount of 500,000: a report prepared under IAS 36 setting the recoverable amount at 430,000, and an estimate by the insurer, prepared to set the insurance premium, of 380,000. Under IAS 36, the impairment loss is the excess of the carrying amount over the recoverable amount. What impairment loss should be recognised?
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