Impairment of financial and non-financial assets

ABC plc has operations across Europe. It has supply contracts with corporate customers and government bodies in Europe. ABC plc has non-financial assets such as goodwill, property, plant and equipment, and intangible assets. It also has a portfolio of financial assets, including ‘available-for-sale’ equities and trade receivables. Despite the difficulties in the eurozone, ABC plc continues to trade in Europe. Management is conducting impairment reviews for the year-end financial statements. What areas should they focus on?