The group is reporting for the first time in accordance with International Financial Reporting Standards (IFRS) for the year ending 31 August 2006 and accordingly, comparative figures have been restated. The unaudited results for the half-year ended 28 February 2006 have been prepared in accordance with the group's accounting policies, which comply with IFRS. These standards are subject to ongoing review and possible amendment by interpretive guidance from the International Financial Reporting Interpretations Committee. The results may therefore be subject to change at future reporting dates. A full set of the groups accounting policies are available on request from the companys registered office. The disclosures required in terms of IFRS1 First-time adoption of IFRS concerning the transition from South African Statements of Generally Accepted Accounting Practice and the requisite changes in accounting policies are set out under the heading of Adjustments and as part of the Statement of Changes in Equity.