Al-Amal Company owns a group of assets. As an expert in IFRS, you are required to provide advice on how to conduct an impairment test for each of the following assets: 1- An asset classified on the basis of IAS 16 Property, Equipment and Plant. 2- Investments in associate companies in accordance with the text of International Accounting Standard No. 28 on accounting for investments in associates. 3- Exploration, evaluation and exploration costs recognized in accordance with International Financial Reporting Standard No. 6 for the exploration and evaluation of mineral resources. 4- Financial investments available for sale classified in accordance with International Accounting Standard No. 39 on financial instruments, recognition and measurement. 5- An asset classified as held for sale in accordance with the text of International Financial Reporting Standard No. 5 relating to assets held for sale.