||Provision for impairment of loan -
refer to Healthcare update.
||In accordance with new accounting standards the
following accounting policies have been changed during the period
||Post-retirement medical aid benefits – in
accordance with accounting standard AC116, actuarial gains and
losses are reflected in the income statement during the period
in which they arise.
||Depreciation of investment properties –
in accordance with accounting standard AC123, following the
introduction of AC135, depreciation is now provided on owner-occupied
||The comparative figures have been
restated to reflect these changes and the effect on the operating
profit is reflected below.