which of the following facts or circumstances would not trigger a need to test an ev 562674

Which of the following facts or circumstances would not trigger a need to test an evaluation and exploration asset for impairment?

(a) The expiration—or expected expiration in the near future—of the period for which the entity has the right to explore in the specific area, unless the right is expected to be renewed.

(b) The absence of budgeted or planned substantive expenditure on further exploration and evaluation activities in the specific area.

(c) A decision to discontinue exploration and evaluation activities in the specific area when those activities have not led to the discovery of commercially viable quantities of mineral resources.

(d) Lack of sufficient data to determine whether the carrying amount of the exploration and evaluation asset is likely to be recovered in full from successful development or by sale.

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