IFRS 5 – reversal of previous impairment

Sir,

I am confused on on IFRS 5, the standard states that,

After classification as held for sale. Non-current assets are measured at the lower of carrying amount and fair value less costs to sell

Its also states in IAS plus that Subsequent increases in fair value. A gain for any subsequent increase in fair value less costs to sell of an asset can be recognised in the profit or loss to the extent that it is not in excess of the cumulative impairment loss that has been recognised in accordance with IFRS 5 or previously in accordance with IAS 36

As a numerical example, in the question Ghorse (Dec 2007 P2), Subsequent to classification to IFRS 5

The carrying amount of the disposal group (Cee + Gee) is 105 (with a previous impairment of 15)
The FV has increased to 135

Thus, the carrying value is increased to 120 (Reversal of previous impairment of 15 under ias 36)

The confusion for me is that then the is not the “lower of CV and FV”, this is just comparing to the FV, as the carrying value is 105, so according to the standard we should do nothing and record it at 105, as this is the lower amount?

But then why is there this paragraph, does it contradict the lower of concept?

A gain for any subsequent increase in fair value less costs to sell of an asset can be recognised in the profit or loss to the extent that it is not in excess of the cumulative impairment loss that has been recognised in accordance with IFRS 5 or previously in accordance with IAS 36

Im understanding that the asset is recorded lower of , but there is an exception to the rule where there is a previous impairment, then we compare it to the higher of CV and FV and reverse the impairment after classification to IFRS 5?