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No final do exercício de 2020, A Cia Caty Noir realizou o teste de redução ao valor recuperável de ativos [impairment test], e as informações disponíveis para análise foram as seguintes: (i) valor contábil do ativo: R$ 70.000 mil; (ii) valor justo líquido das despesas com vendas R$ 69.000 mil; (iii) valor do fluxo de caixa descontado R$ 68.000 mil. Explique se há necessidade ou não do reconhecimento de provisão para perda, e sim, qual é o valor da provisão?

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