a) In determining the impairment of student loans and the provision for doubtful debts as stated in note 7 of the financial statements, management made certain assumptions that could not be corroborated with reliable supporting documentation. b) The impairment of student loans included a further write off of interest accrued on student debtors that had initiated payment, amounting to R589,3 million. The entity could not provide reliable evidence in support of this write off. c) The valuation of the student loan could not be determined.