IFRS 5-chapter 12 in the notes

Hello,

I have a question regarding the example from Chapter 12 – Non-current assets held for sale and discontinued operations. The standard advises that “Non-current asset held for sale is valued at the lower of the carrying value and fair value less costs to sell.”
In the example, the carrying value as at 30 April would have been 13,900 (accounting for depreciation, 14,000 if not taking into account depreciation) and the fair value is 15,400 (less 300 costs to sell). The asset is then showing on the SFP at 15,100. Why are we showing it at fair value less costs to sell if the carrying value is lower?

Thank you!