A bit of a guess as more, and more context is really essential to ensure that you are speaking of the same companies... only you can tell, hence the low level of confidence. "ICI" could be a lot of things.

The Probert Encyclopaedia - English/Spanish Dictionary
Impairment, El deterioro. Impairments, Los deterioros. Impairs, Daña. Impala, El impala ...... Intangibles, Los intangibles. Intangibly, Intangiblemente ...
www.probertencyclopaedia.com/dic/eng-sp-i.htm - En caché

Information about the Former ICI - AkzoNobel Corporate
Akzo Nobel completed the acquisition of Imperial Chemical Industries (ICI) on January 2, 2008.
www.akzonobel.com/ici/

Imperial Chemical Industries - Wikipedia, the free encyclopedia
Imperial Chemical Industries (ICI) was a British chemical company, now a subsidiary of AkzoNobel, a Dutch conglomerate, one of the largest chemical ...
en.wikipedia.org/.../Imperial_Chemical_Industries - En caché - Similares

would be assessed for impairment
3 entradas - 2 autores - Última entrada: 13 May 2007Se refiere al "deterioro" de los intangibles (activos). Andy -------------------------------------------------- ...
esl.proz.com/.../1912632-*would_be_assessed_for_impairment*.html - En caché

HTH!

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Note added at 3 days7 hrs (2010-09-20 19:07:20 GMT) Post-grading
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Gracias.