Can the impairment expense be reversed for Goodwill in the following situation?

• $73 million impairment of Goodwill and indefinite lived intangible assets in the cash generating unit

• Goodwill was fully impaired as of 30 June 2020.

• The company's sales are expected to return to normal (increase) in 2022.

17 INTANGIBLE ASSETS 2021 $M Accumulated Amortisation and Impairment At Cost 166 35 1,874 1 Net Book Value 166 35 480 1 Goodwill Airport landing slots Software Brand names and trademarks Customer contracts/relationships Contract intangible assets Total intangible assets 2020 $M Accumulated Amortisation At Cost and Impairment 162 35 1,966 (1.281) 1 (4) Net Book Value 162 35 685 (1,394) 1 4 4 (4) (4) (1,402) 167 171 2,251 167 167 1,050 849 2,335 (1,285) Cash Additions Transfers Amortisation Impairment Other 4 2021 $M Goodwill Airport landing slots Software Brand names and trademarks Contract intangible assets Total intangible assets Opening Net Book Value 162 35 685 1 Closing Net Book Value 166 35 14 1 (196) (22) (2) 480 1 167 3 1 167 (4) (200) 1,050 17 1 (22) 3 3 849