text: *Goodwill and Indefinite-Life Intangible Assets*
  We test goodwill and indefinite-life intangible assets for impairment 
  once a year, or more frequently if we identify indicators of impairment. 
  Goodwill 
  is allocated to cash generating units (or groups of cash 
  generating units) based on the level at which management monitors 
  goodwill, which cannot be higher than an operating segment. The 
  allocation involves considerable management judgement, and is made 
  to cash generating units (or groups of cash generating units) that are 
  expected to benefit from the synergies of the business combination 
  from which the goodwill arose. 
  
  **Investments**
  *Investments in Associates and Joint Arrangements*
  An entity is an associate when we have a significant influence on the 
  entity’s financial and operating policies but do not control it. We are 
  generally presumed to have significant influence over an entity when 
  we hold more than 20% of the voting power. 
  
  A joint arrangement exists when there is a contractual agreement that 
  establishes joint control over its activities and requires unanimous 
  consent for strategic financial and operating decisions. We classify our 
  interests in joint arrangements into one of two categories: 
  (cid:129) Joint operations, when we have the rights to the assets and 