Good point David,
I don't think that it would cross the line for NWE to present the "value" of its assets using benchmarking against its peers or to present NPV scenarios based on internal expectations of future production. If you clearly state your assumptions and highlight that they are assumptions that is acceptable reporting.
NWE must feel that the Arrowsmith field is commercial but has not told us why?
where is potts?, page-65
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