You read it right.
To Zardoz, not if it's a key component in a value-added product like PCAM. Like the situation of spodumene concentrate versus refined LiOH
Then we can get into the nitty gritty like clean Ni versus diary (actually filthy) Ni.
You've also completely ignored prospectivity. IGO has been trying hard to find more Ni.
All IMVHO.
Ann: Impairment of Western Areas Assets, page-16
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