3 paragraphs found in INT 12
… return is capped and the price element of the control test is met. …
… as their carrying amounts as at that date; and (c) test financial and intangible assets recognised at that date … this is not practicable, in which case the amounts shall be tested for impairment as at the start of the current period. …
… (such as a hospital shop) are unregulated, the control tests shall be applied as if those services did not exist, …