The Board must ensure that AA's assets are revalued in accordance with prevailing commercial practice and in the manner (if any) agreed between the Finance Minister and the Minister:
(a) if the assets have not previously been revalued under this section--within 5 years after the commencement of this section; or
(b) in any other case--within 5 years after the last day on which the assets were revalued under this section.