If the asset (the plant) is sold for less than its book value, an impairment should be taken - there has been no announcement in that regard AFAIK.
Or, if the asset's book value has been written down already (impairment taken in the past), no need to do so again.
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- Ann: TGN: Terms to acquire Modular Processing Plant agreed
Ann: TGN: Terms to acquire Modular Processing Plant agreed, page-5
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