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 |
Paragraphs:
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:
Why does the Company report net profit excluding impairment?