ATP 3.45% 14.0¢ atlas pearls ltd

Ann: Appendix 4D and Half-Year Report, page-11

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    I'm reading this now and saw "Change in fair value less husbandry costs of oysters" listed under the income statement- a noticeable amount of $9.4 Million . Why is this counted as profit or loss when it seems more like an asset value change? Isn't it just the oysters' value going up or down before they're even sold?Thanks for any explanations!
 
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