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where 

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From the expression for g ( ˆ m, z ) it is clear that the strong phase in g ( ˆ m$_{u/d}$, z ) and g ( ˆ m$_{c}$, z ) is responsible for CP asymmetry in B → X$_{s}$ℓ $^{+}$ℓ − within the SM. g ( ˆ m$_{u/d}$, z ) is complex in both high and low- q 2 region whereas g ( ˆ m$_{c}$, z ) is complex only in the high- q 2 region. On the other hand g ( ˆ m$_{b}$, z ) is always real. The SM CP asymmetry in high- q 2 region is almost zero since Im( ξ$_{2}$ ) is very small, almost one order in magnitude relative to its value in low- q 2 region, due to the relative cancellations of strong phases in ξ$_{2}$ . In the presence of new physics ξ$_{2}$ is unaffected but ξ$_{1}$ increases with the new physics coupling . On the other hand we have contribution from the second term of eq. (69) as a whole the CP asymmetry will increase 

