The correct answer is: Within the group share of profit after tax of the associate.

For subsidiaries, impairments of goodwill are usually shown within administrative expenses, although they could be cost of sales or distribution expenses.

Impairments to the investment in an associate have to be disclosed separately in the notes to the accounts but not necessarily on the face of the consolidated income statement.

The trading results of the associate are shown as one line in the consolidated income statement "share of profit of associates" so it is consistent to make any adjustments to the group's share of the associate's results at this point.