DISCLOSURES

1. The aggregate gain or loss on initial recognition of biological assets and agricultural
produce and from the change in fair value less costs to sell of biological assets.
2. Consumable and bearer biological assets and biological assets held for sale and held for
distribution at no charge or for a nominal charge.
3. Mature and immature biological assets.
4. The amount of change in fair value less costs to sell due to physical changes and due
to price changes.