b"Critical Accounting Estimates and Judgments In the process of applying the Company's accounting policies, management has made a number of judgements and applied estimates for future events. Judgements and estimates which are material to the financial report are found in the following notes:Key Estimates - Impairment Property, plant & equipment - Note 7 Investment property - Note 8 Intangibles assets - Note 10Estimation of useful life of assets Property, plant & equipment - Note 7 Investment property - Note 8 Intangibles assets - Note 10 Employee benefits provision - Note 15 Deferred consideration - Note 13 Business combination - Note 27Comparative Figures Where required by Accounting Standards, comparative figures have been adjusted to conform with changes in presentation for the current financial year.Rounding of amounts The company is of a kind referred to in Corporations Instrument 2016/191, issued by the Australian Securities and Investments Commission, relating to 'rounding-off'. Amounts in this report have been rounded off in accordance with that Corporations Instrument to the nearest thousand dollars, or in certain cases, the nearest dollar. Page | 22"