DACCADYE Corporate Disclosure — 2 January 2017

(continuation news of DACCADYE): materially from its carrying amount, a further revaluation is required. Some items of property, plant and equipment experience significant and volatile change in fair value, thus necessitating annual revaluation. Such frequent revaluations are unnecessary for items of property, plant and equipment with only insignificant changes in fair value. Instead, it may be necessary to revalue the items only every three or five years. (End)