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41NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTSFOR THE YEAR ENDED 31 DECEMBER 2012(Expressed in Thousands of Trinidad and Tobago Dollars, except where otherwise stated)(Continued)2. Significant accounting policies (continued)e) Business combinations and goodwill (continued)After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group%u2019s cash-generating units that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units.Where goodwill forms part of a cash-generating unit and part of the operation within that unit is disposed of, the goodwill associated with the operation disposed of is included in the carrying amount of the operation when determining the gain or loss on disposal of the operation. Goodwill disposed of in this circumstance is measured based on the relative values of the operation disposed of and the portion of the cash-generating unit retained.f) Investments - At fair value through statement of comprehensive income Investments in equity instruments are classified as at fair value through statement of income (FVSI), unless the Group designates an investment that is not held for trading as at fair value through statement of comprehensive income (FVSCI) on initial recognition.Financial assets at FVSCI are measured at fair value at the end of each reporting period, with any gains or losses arising on remeasurement recognised in the statement of comprehensive income. The net gain or loss recognised in the statement of comprehensive income is included in the %u2018other income%u2019 line item (Note 14). Fair value is determined in the manner described in Note 20.g) Employee benefitsAll employees of Guardian Media Limited Group are members of the ANSA McAL Pension Fund Plan. The Plan is a defined benefit plan, the assets of which are held in separate trustee-administered funds. Effective 1 January 2009, the nature of the liability changed from a defined benefit nature to a defined contribution nature for new entrants into the plan. Guardian_Media_Annual_Report2012.indd 41 4/17/13 7:31 PM