Half Yearly P&L, page-4

As far as I'm concerned there is no justification for any impairments in the half yearly report as the asset values are already conservatively stated.
But if they had a mind to drive down the half yearly profit, then there are only two asset values they could attack, namely:
1) South Deposit Tailings Storage Facility(SDTSF) that was valued at $111mil at 31Dec17. Apparently the AGM was told that they have received the permit from the State govt to operate it but I'd be surprised if it was 'in use' at 30June so under normal accounting rules it would not be amortised until that event occurred.
2) Deferred stripping costs that were valued at $71mil at 31Dec17. I have allowed $14mil in amortisation of these costs for the half year in Cost of Sales. Again I see no justification for an acceleration in the write-off of these costs given the expected pit life.