In judging whether a sign of impairment exists the entity considers at least these external sources: observable evidence that the asset's value fell much more than time or normal use would explain; adverse changes, current or imminent, in the entity's technological, market, economic or legal setting or in the market the asset serves; rises in market interest rates or returns likely to raise the discount rate used for value in use and cut recoverable amount materially; and a carrying amount of net assets above the entity's market capitalisation. Internal sources are evidence of obsolescence or physical damage; adverse changes, current or expected, in how much or how the asset is used, such as the asset standing idle, plans to wind down or restructure its operation, plans to dispose of it earlier than expected, or a reassessment of its life from indefinite to finite; and internal reporting showing its economic performance falling, or set to fall, short of expectations, including acquisition or running costs well above budget, actual results well below budget, a sharp fall in budgeted results, or operating losses or net cash outflows when current and budgeted figures are combined. For an investment in a subsidiary, associate or joint venture, a dividend is a sign where the separate-statement carrying amount exceeds the investee's consolidated net assets including goodwill, or the dividend exceeds the investee's total comprehensive income for the period. The list is not exhaustive and any other sign also triggers an estimate.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.