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Which of the following are included in AASB 6/IFRS 6 as factors indicating the E&E assets may be impaired?
I - Whether the exploration rights for the specific area have expired or are expected to expire in the near future and there is no expectation of renewal.
II - Where there is no budget or plan for the incurrence of further substantial E&E expenditure in the specific area.
III - Where the entity had decided to discontinue E&E activities in the specific area on the basis that such activities have not led to the discovery of commercially viable quantities of mineral resources.
IV - Where the entity has established that the cost of the E&E asset is unlikely to be recovered in full from the successful development or sale of the specific area.
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