WATACHEM Corporate Disclosure — 3 December 2018

(Continuation news of WATACHEM): whether there is an indication that asset may be impaired (if any) such indication exists the entity shall estimate the recoverable amount of the assets and compute impairment and reports to the statements of profit or loss and other comprehensive income as impairment loss. WATA Chemicals Limited has not reviewed any assets that could be impaired at the end of the year so this constitutes a departure of International Accounting Standards (IAS). (cont.4)