F. Recognition, Measurement and Disclosure
1. Adequate provision has been made for adjustments and losses in collection of receivables.
2. We have considered the values of non-current assets, including investments at year end date and are satisfied that no further provisions are required either due to any impairment in the values of these assets or for any other reason. The assumptions used in estimating the recoverable amounts of these assets for determining whether there has been any impairment are reasonable (in particular, the assumptions with respect to the cash flow projections are reasonable and supportable and appropriate discount rates have been applied to the projected cash flows).
3. Allowances for depreciation have been adjusted for items of property, plant and equipment that have been abandoned or are otherwise unusable.