On 30 June 2018, HTL Bhd classifies a business segment as a disposal group for sale. The carrying amount and the impairment loss recognised are as follows:

	Before RM'million	Impairment RM'million	After RM'million
Goodwill allocated	50	950	-
Property, at revalued amount	80	(13.3)	66.7
Plant and equipment, at cost	100	(16.7)	83.3
AFS investment at fait value	40	-	40
Other monetary assets	30	-	30
Net amount	300	(80)	220

On 31 December 2018, the fair value of the AFS investment increase to RM45m. On this date, HTL Bhd signs an agreement with a third party to dispose of the business for a consideration of RM240m. Costs to sell are estimated at 3% of the consideration. Required: Compute the reversal of impairment loss that shall be recogniZed on 31 December 2018.