Q5. Which of the following are included within the sope of las 16 Property, Plant 8 Equipment? a Nineralificts CMineral reserves weth as oil, natural gas and smiar non-reicenerathe icsources property, plant and equipment ised to devilog Q11. Ohlgations for remeval and restoration incurred an a result of EgE activities are: Cdefered uneil the drevelopprent phase? D immediatidy expersent arz. When thatertokine activities in the extractive industries the majority of amy liability for the remeival and restoration rends to be recepnined in which phase? A prei explaration phate A faphloration phase cevaluation phase D Development phase Q13. The following are examples of components that are classified as tangible E\&E assets except for A major inspections of equipment. B drifine rigs. C gecological testing. D replacement of major parts of E\&E equipment. Q14. Which of the following ERE costs would be classified as intangibles? (Select all that apply.) A Driling rights 8 Equipment inspection costs c Exploration licenses D Capitalised consumable costs Q15. Under which circumstances would an EEE asset be tested for impairment? A Upon the completion of a technical feasibility study to determine if mineral extraction is possible