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| In compliance with the JSE Limited Listings Requirements, Merafe Resources Limited (“Merafe”) prepared its interim financial report for the six months ended 30 June 2013 in accordance with and containing the information required by IAS 34: Interim Financial Reporting, as well as the SAICA Financial Reporting Guides as issued by the Accounting Practices Committee and Financial Pronouncements as issued by Financial Reporting Standards Council. The accounting policies adopted are in line with IFRS and are consistent with those applied in the annual financial statements for the year ended 31 December 2012. |
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