amount of the net assets of the plant 15 $20m. The net proceeds from selling the individual assets and settling the liabilities 1s $12m. Other costs expected to be incurred are as follows. * termination costs of $2m (changes in management structure costs), * costs to sell a line of business $3m, staff relocation costs $1.2m, staff retramming costs $1.4m and expected additional operating costs for the first quarter of 2025 financial year $8m. The closure of the plant 1s expected to be completed by 25 August 2024. The company's vearend 15 30 June. Can vou please explain, with reasons, whether the closure of the plant shall be recognised in the financial statements of 2024. Also, state the amount of provision, 1f any, which shall be recognised in its financial statements