Thanks. Yes, it makes sense and now it is clearer than before. Just last question. So for the low carbon coal is valued at the NRV of 30 November 20X6 (so the date of the statement of financial position) and in the coming years if there is an adjustment to the NRV before the sale, this will be booked in accordance with IAS 8.
is my understanding correct? Thanks a lot once again, regards,