Ann: Trading Halt, page-103

This is what I don’t get - so please help me understand here....

Atlas has $442m of carry forward tax losses - what value is this to MIN? Are MIN (assuming a takeover) able to use these losses to offset against income they generate from their existing businesses once the entities merge? I assume not otherwise they would have acquired a while ago. I assume that the losses could only be used to offset profits from Atlas related businesses.