Table:
USDm	2019	2018	2017

Reconciliation to net profit/(loss) for the year

Net profit/(loss) for the year	166.0	-34.8	2.4

Reversal of impairment losses on tangible assets	-120.0	-	-

Net profit/(loss) for the year excluding impairment	46.0	-34.8	2.4

Answer the following question taking into account both the table and the accompanying text, respond with any necessary explanation, then provide the JSON object {"answer": ["ANSWER"], "scale": "SCALE"} as the final output (use an empty string for scale if irrelevant).

Supporting text:
ALTERNATIVE PERFORMANCE MEASURES
Net profit/(loss) for the year excluding impairment:
Net profit excluding impairment is net profit less impairment and reversals of impairment generated from impairment testing during the year (Please refer to Note 8). The Company reports Net profit excluding impairment because we believe it provides additional meaningful information to investors regarding the operational performance excluding fluctuations in the valuation of fixed assets.

Question: What was the percentage change in Net profit/(loss) for the year excluding impairment in 2019 from 2018?

((46.0-(-34.8))/-34.8) * 100, therefore {"answer": "-232.18", "scale": "percent"}