a) Assets with a cost below R3 000 (minor assets), with a gross carrying amount of R3.553 million were not recognised but expensed in the year of acquisition; and b) Assets with an estimated value of R180 000 which are still in use are still not recorded in the prior year's accounting records. Consequently, prior year property, plant and equipment as disclosed in note 6 to the financial statements is understated by R3.732 million.