When an entity ceases to be an associate as the result of a sale or another event,
any remaining investment in shares is valued at the carrying value of the investment in the separate financial statements of the investor
When an entity ceases to be an associate or jointly controlled operation as the result of a business combination,
the shares of the acquirer or acquiree are valued at the carrying value in the separate financial statements of the investor (in principle at the market value of the shares of the combined entity after the business combination)