COMPARATIVE FIGURES Clause Samples

COMPARATIVE FIGURES. Certain comparative figures have been reclassified to conform with the presentation adopted for the current period.

COMPARATIVE FIGURES. Certain figures for the comparative periods have been reclassified to conform with the current period reclassification. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS _____________________________________________________________________________________________________________________________________

COMPARATIVE FIGURES. Certain prior year figures have been reclassified to conform to the current year's presentation. PURCHASER’S COMMON BOND‌ Persons who work, reside or carry-on business in the Province of British Columbia.

COMPARATIVE FIGURES. Certain figures for the prior year have been reclassified to conform with the current year's financial statement presentation. Current Assets Cash $ 35,179 $ 6,603 Accounts receivable and other 33 101,182 Goods and Services Tax receivable 20,018 4,880 Total Current Assets 55,230 112,665 Investment in Emergya Wind Technologies B.V. (note 3) 737,916 - Advances to Emergya Wind Technologies B.V. (note 3) - 748,092 Equipment, Net (note 4) 7,479 9,838 Intangible Asset (note 5) 1,780,385 1,639,375 Total Assets $ 2,581,010 $ 2,509,970 In fiscal 2004, the Company entered into a loan agreement with Emergya Wind Technologies B.V. ("EWT"). Pursuant to the agreement, the loan was to be converted into common shares of EWT. The loan carried an interest rate of 5% per annum, to be paid at time of conversion. On July 20, 2005, the Company converted the outstanding loan balance of $739,542 into 923 common shares of EWT, representing a 31.2% ownership interest. Accordingly, the Company recorded an investment in EWT of $737,916 at July 31, 2005. At May 29, 2006 the investment represented a 16.72% ownership interest. The $1,626 difference between the date of conversion and reporting date is the result of the exchange fluctuation.

COMPARATIVE FIGURES. Where necessary, comparative figures have been adjusted to conform with changes in presentation in the current year. 1. Skills development levy income 2004/05 R’000 2003/04 R’000 5. Operating expenses

COMPARATIVE FIGURES. These financial statements are for a 12 month period (Comparative: 6 Months to 31 March 2015).

COMPARATIVE FIGURES. Comparative figures are not included in each of the financial statements or notes due to the amounts being immaterial. During the year ended 30 June 1994, the company had laid dormant and did not trade. As at 30 June 1994, the company had issued and paid up capital of $ 12 with an equal amount deposited with the State Electricity Commission of Victoria. There were no other assets or liabilities, contingent or real. OTHER REVENUE Interest received/receivable 138 Proceeds from sale of non-current assets 41 Other 1,906 ------ TOTAL REVENUE 86,615 3.1 OPERATING PROFIT BEFORE INCOME TAX IS ARRIVED AT AFTER CREDITING AND CHARGING THE FOLLOWING ITEMS (REFER NOTE 4 FOR ABNORMAL ITEMS): AFTER CREDITING AS REVENUE: Interest received/receivable 138 Profit on sale of non-current assets 31 AFTER CHARGING/DEDUCTING AS EXPENSES: Depreciation of property, plant and equipment 13,006 Amortisation Mine development 131 Plant and equipment under finance lease 515 Bad debts written off-sundry debtors 33 Interest paid/payable 7,668 State government ▇▇▇▇▇ coal mining royalties 1,301 Rent expense relating to operating leases 301 Provisions Employee entitlements (178) Site restoration 927 Research and development expenditure 71 3.2 OPERATING PROFIT AFTER INCOME TAX IS DETERMINED AS FOLLOWS: Operating profit before abnormal items and income tax 17,375 Abnormal item before income tax 5,632 ------ Operating profit before income tax 23,007 Income tax attributable to operating profit (7,676) ------ OPERATING PROFIT AFTER INCOME TAX 15,331 ------ Write back of provision for redundancy 5,632 Income tax attributable to abnormal item (1,295) ------ ABNORMAL ITEM AFTER INCOME TAX 4,337 ------ 5 INCOME TAX $ 000 5.1 PRIMA FACIE INCOME TAX PAYABLE The prima facie income tax payable on the operating profit differs from income tax provided in the accounts and is reconciled as follows: 5.1.1 OPERATING PROFIT BEFORE ABNORMAL ITEM 17,375 The following major items caused the charge for income tax to vary from the prima facie income tax payable on reported profit. Permanent differences Non-deductible restoration costs 927 Non-deductible depreciation and amortisation 209 Timing differences not brought to account 823 Sundry items (including entertainment) 3 ------ Total permanent differences 1,962 Tax effect of permanent differences at 33% 647 5.1.2 ABNORMAL ITEM 5,632 Prima facie income tax payable at 33% 1,858 Income tax attributable to abnormal item 1,295 ------ Variation from prima facie income tax...

COMPARATIVE FIGURES. Some of the comparative figures have been reclassified to conform to the current year's presentation. DAUNHEIMER ▇▇▇▇▇ ▇▇▇▇▇▇▇▇ LLP 15

COMPARATIVE FIGURES. Comparative figures have been adjusted to conform to changes in presentation for the current financial year where required by accounting standards or as a result of changes in accounting policy. Preparation of these financial statements has required the use of certain critical accounting estimates as well as management being required to exercise its judgement in the process of applying the company’s accounting policies. Estimates and judgments incorporated into the financial report are based on historical knowledge and best available current information. Estimates assume a reasonable expectation of future events and are based on current trends and economic data, obtained both externally and within the company. The trade receivables amount is stated net of rebates to be claimed by customers when they settle their obligation to the company. Directors have estimated a rebate claim based on the past history of rebate claims and future expectations.