(1) For the purposes of this Subdivision, the net value of an asset is the value of the asset, without any reduction other than a reduction under subsection (2).
(2) The Commission may, by writing, determine that the value of a specified asset is to be reduced by the whole or a specified part of a specified liability.
(3) A determination under this section has effect accordingly.
(4) In making a determination under this section, the Commission must comply with any relevant decision - making principles.