| (a) |
Employee loans are repayable in equal monthly instalments
over five years. The amount shown as a non-current receivable
represents staff loan instalments falling due for payment after
1 January 2006. |
| (b) |
As explained in Accounting Policy K, insurance premium paid
by the Company to secure foreign loans under the 150K Project
Scheme has been deferred on the grounds that the benefit of
this expenditure is not exhausted in the period in which it
is incurred and will be written off to the Income Statement
over the repayment period of the loans. |
