Page

1.

Reporting entity:

7

2.

Basis of preparation:

7

3.

Significant accounting policies:

9

4.

Cash and cash equivalents:

18

5.

Accounts receivable:

18

6.

Inventory:

18

7.

Property, plant and equipment:

19

8.

Investment:

20

9.

Customer deposits:

20

10.

Deferred revenue – customer contributions:

21

11.

Long-term borrowings:

21

12.

Employee future benefits:

22

13.

Revenue:

24

14.

Other income:

24

15.

Finance expense (income):

24

16.

Related party transactions:

25

17.

Financial instruments and risk management

28

18.

Commitments and contingencies:

33

19.

Comparative figures:

33

20.

Subsequent event:

33