D1 Creating contractual or other rights

when the contract is entered into or the right is created

capital proceeds from creating the right less incidental costs of creating the right

incidental costs of creating the right less capital proceeds

D2 Granting an option

when the option is granted

capital proceeds from the grant less expenditure to grant it

expenditure to grant the option less capital proceeds

D3 Granting a right to income from mining

when the contract is entered into or, if none, when the right is granted

capital proceeds from the grant of right less the expenditure to grant it

expenditure to grant the right less capital proceeds

D4 Entering into a conservation covenant

when covenant is entered into

capital proceeds from covenant less cost base apportioned to the covenant

reduced cost base apportioned to the covenant less capital proceeds from covenant