Accounting Changes :
Change in Accounting Policy : Implementation of TAS 12 Deferred Tax effective from 1 January 2013 onward (the effect of this change presented in Note 4 to TCRB’s FSs)
Change in Accounting Estimation : Reassessment of Legal Severance Pay by external actuarial in 2013 (Attachment 1)
Misstatement Summary : as per Deloitte report
Audit Report : Unqualified Opinion with an emphasis paragraph regarding the accounting change