are limited to the total cumulative impairment losses recognised before and after the asset was classified as ‘held for sale’ (i.e. impairments recognised in terms of IFRS 5 and IAS 36)

are not limited.

are limited to the cumulative impairment losses recognised before the asset was classified as ‘held for sale’ (i.e. impairments recognised in terms of IAS 36)

None of the answers are correct

are limited to the cumulative impairment losses recognised during the period after the asset was classified as ‘held for sale’ (i.e. impairments recognised in terms of IFRS 5)