notes to the annual financial statements
for the year ended 30 June

    Group   Company
    Restated   Restated
    2006 2005   2006 2005
       Rm Rm   Rm Rm

3

profit before exceptional items includes: 

   
3.1
operating lease expenses
         
  Land and buildings - rentals 508.1 423.8   - -
  Land and buildings - operating lease accrual (note 23) 27.2 32.1    
  Plant and equipment 2.3 1.9   - -
  Provision for onerous lease commitments 0.1 9.5   - -
3.2
auditors' remuneration
   
  Audit fee 5.7 5.7   1.5 1.3
      current year 5.1 4.9   1.5 1.3
      prior year under provision 0.6 0.8   - -
  Tax advisory and other services 1.6 0.9   - -
3.3
net foreign exchange (profit) / loss
 (1.0)  (4.0)   (1.7) 13.9
3.4
other expenses
         
  Technical and consulting service fees 74.3 74.1   - -
  Impairment of participation in export partnerships - 6.1   - 2.1
  (Profit) / loss on sale of property, plant and equipment (0.2) 0.5   - -
3.5
other income
         
  Reversal of provision for impairment of property - (15.5)   - -
  Profit on sale of investment in unit trust - (9.3)   - -