On 31.12.2018 the carrying value of asset was OMR 18,000,000. In the early 2019, it was identified that the bond issuer was beginning to experience some financial difficulties. There was serious doubt regarding full recovery of the amounts due to the investor. An impairment review would be required. The expected future cash-flows now expected by the investor (Commercial entity) from the bond issuer are as under: Year Expected Cash - Flow 31- December -2019 OMR 1,350,000) 31-December -2020 OMR 1,350,000) 31-December -2021 OMR 1,350,000) 31-December -2022 (OMR 1,350,000+OMR 14,100,000) b. Calculate the extent of impairment of the financial asset to be included in the financial statements of the investor on 31.12.2019