According to Integrated Reporting, value can be _________ over time. Fill in the blank.

a. Preserved or destroyed

b. Preserved, created, transformed or maintained

c. Preserved, transformed or invested

d. Preserved, created, transformed or destroyed

According to Integrated Reporting, when a mining company generates revenue by selling a commodity, it is an example of value creation by transforming:

. Financial capital and natural capital into human capital

b. Natural capital into financial capital

c. Intellectual capital and natural capital into financial capital

d. Intellectual capital, natural capital and social capital into financial capital

e. Intellectual capital, natural capital, social capital, manufactured capital and human capital into financial capital