In line with the recently introduced accounting standard, AC102, the group has changed its accounting policy and has raised a deferred tax asset relating to trademarks. Had this change not taken place the profit after tax would have been R9,3 million higher, headline earnings 3,0 cents per share higher and diluted earnings 3,0 cents per share higher. The comparative figures for the year to August 1999 have been restated, in accordance with the foregoing accounting standard.