CERTYNEX IFRS ACADEMY

Halvero is preparing the value in use of its foundry unit at 31 December 20X1. It is not committed to any restructuring and has incurred no enhancement expenditure. Which of the following cash flows must be excluded from the projections?

The costs of a voluntary redundancy plan that management is considering.

The salary savings expected from that same plan.

The day-to-day servicing costs of the furnaces.

The cost of a new, more efficient furnace being considered for 20X3.

The additional sales that this new furnace would make possible.

The site overheads reasonably allocated to the unit.