In Year 1 and Year 2, ABC Co. owns 100% of Brown Co. During Year 3, each company had the following information in their financial statements:

	ABC	Brown
Employees' salaries	$100,000	$30,000
Employees’ expenses	$30,000	$12,000
Loans to employees	$145,000	$60,000

In the notes of ABC Co.'s consolidated financial statements of Year 3, what amount should be reported as related party disclosures under IFRS?

ABC Company is determining the impairment loss for its equipment. The equipment has carrying value of $20,000 and fair value of $18,000. The expense incurred to sale the equipment would be $1,000, and the present value of future cash flows is $16,800. Under IFRS, what amount should ABC recognize as an impairment loss?