probably silly question, page-3

That's what's got me confused and the fact that it seems such a simple way to gain a tax benefit.

Hypothetically lets say TMR wanted to do this on purpose to gain a big tax loss and they knew Armenia has enough worth to get their money back. It would be like buying a computer cheap from the warehouse the previous financial year, reaping the tax benefit and as soon as it ticks over into the new financial year you sell it get your money back and retain the tax benefit. Did TMR buy a really expensive computer last financial year?

If they got all their money back on the IBR assets and retained the tax benefit it would be a brilliant strategic move.

This is all wishful thinking i know and it seems to easy and to good to be true, so i'm guessing TMR won't retain the full tax benefit if they offload IBR assets. But if they did, would be pretty nice move.