(b) Changes in accounting policies
T he accounting policies adopted are consistent with those of the previous financial year except as follows:
O n 1 April 2013, the Group adopted all the new and revised standards and interpretations of FRS (INT FRS) that
are effective for annual financial periods beginning on or after 1 April 2013. The adoption of these standards and
interpretations did not have any material effect on the financial performance or position of the Group and the Company.
Revised FRS 19 Employee Benefits
O n 1 April 2013, the Group adopted the Revised FRS 19 Employee Benefits, which is effective for annual periods
beginning on or after 1 January 2013.