An impairment charge of A$260 million on ANZ's carrying value for its investment in Malaysia's AmBank is one lowlight of the 'Asian theme' of ANZ's half year result for March 2016.A routine impairment assessment of non-lending assets "identified that Ambank and also PT Bank Pan Indonesia (PT Panin) had indicators of impairment," ANZ said yesterday, and noted: "specifically their market value (based on share price) was below their carrying value."An alternative "value in use calculation continued to support the carrying value of the investment in PT Panin," ANZ reported.However, the same method "did not support the carrying value of the group's investment in Ambank."ANZ is reported to have had offers for the stakes in each of Ambank and Panin.Use by ANZ of the keyword 'Asia' in its covering media release was slight, first appearing to note a strategic review for the "merged Asia Wealth and Asia Retail entities".The boilerplate references to Asia as a share of revenue or profit, or similar - always cited in a Mike Smith-era commentary - were discarded altogether by Elliot.