#2991611
A3 Amhail i dtosach na tréimhse is luaithe a cuireadh i láthair, déanfar aon iarmhéid sócmhainní a aithníodh roimhe sin agus a d’eascair as gníomhaíocht scraite a rinneadh le linn chéim an táirgthe (‘sócmhainn scraite réamhtheachtach’) a athaicmiú mar chuid de shócmhainn atá ann cheana lena mbaineann an ghníomhaíocht scraite, a mhéid atá comhpháirt inaitheanta fós ann den mheall méine lenar féidir an tsócmhainn scraite réamhtheachtach a chomhcheangal.
A3 As at the beginning of the earliest period presented, any previously recognised asset balance that resulted from stripping activity undertaken during the production phase (‘predecessor stripping asset’) shall be reclassified as a part of an existing asset to which the stripping activity related, to the extent that there remains an identifiable component of the ore body with which the predecessor stripping asset can be associated.