Yes. There are differences in opinion between the outgoing CFO and the Board/Audit Committee in relation to the assessment of impairment of certain receivables, which involve significant management judgement and assumptions. These differences may have a material impact on the Group's financial statements.
The outgoing CFO had set out his views and the basis of his assessment in a memorandum to the Board dated 27 April 2026, and had further clarified these matters during the Audit Committee meeting held on 28 April 2026, based on the information available at the time.