5.10 Governance Gains SARS received an unqualified audit opinion for both the Administered Revenue and Own Accounts with one emphasis of matter. The one emphasis of matter which the Auditor-General noted relates to the impairment of the loan to Clidet Pty LTD. Clidet is the name of the company wholly owned by SARS, which was established as part of the acquisition of the TATIS customs software as reported in last year's Annual Report. The loan was required to be impaired as Clidet will be supported by SARS for their cash flow as the customs and border management system is further developed and implemented as part of Customs Modernisation.