text: (cid:129)*available-for-sale financial assets –*we measure the excess of the cost 
  to acquire the asset (less any impairment loss we have previously 
  recognized), over its current fair value, 
  if any. The difference is 
  reclassified from the available-for-sale reserve in equity to net 
  income. 
  
  If our estimate of the asset’s or cash generating unit’s recoverable 
  amount is less than its carrying amount, we reduce its carrying amount 
  to the recoverable amount, and recognize the loss in net income. 
  
  We reverse a previously recorded impairment loss if our estimate of a 
  previously impaired asset’s or cash generating unit’s recoverable 
  recorded in the 
  amount has increased such that 
  previous year has reversed. The reversal is recognized by increasing the 
  asset’s or cash generating unit’s carrying amount to our new estimate 
  of its recoverable amount. The new carrying amount cannot be higher 
  than the carrying amount we would have recorded if we had not 
  recognized an impairment loss in previous years. We do not reverse 
  impairment losses recognized for goodwill.  *Investments in Associates and Joint Arrangements*
  At the end of each reporting period, we assess whether there is 
  objective evidence that 
  in 
  impairment exists 
  associates and joint arrangements. 
  If objective evidence exists, we 
  compare the carrying amount of the investment to its recoverable 
  amount and recognize the excess over the recoverable amount, if any, 
  as a loss in net income (see*Recognition of Impairment Charge*, below). 
  
  the impairment 
  
  in our  investments 