When classifying an investment in associate as held for sale, for the sale to be highly , the appropriate level of management must be committed to a plan to sell the asset, an active program to locate a buyer and complete the pan must have been initiated, the asset must be actively marketed for sale at a price that is reasonable in relation to its current fair value, the sale should be expected to qualify for recognition as a completed sale within one year from the date of classification, and actions required to complete the plan should indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn