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E&E assets are required to be tested for impairment: when there is an indication that the assets may be impaired. prior to reclassification at the

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E\&E assets are required to be tested for impairment: when there is an indication that the assets may be impaired. prior to reclassification at the end of E\&E activities. at least annually. only where commercially feasible reserves are not found through the E\&E activities

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