If market price of securities (recognized as available for sale (AFS)) have significantly decreased during a 2-year period (around 75%), do I recognize this as impairment in the income statement? From what I've read, it is assumed that main reason for decrease is change of management. This to me is a clear indication of impairment. However, a recapitalization has also been announced, but looks like the market has not responded to this. Do I treat this as impairment and not just change in fair value through other comprehensive income?