Notes to the Consolidated Financial Statements
For the half-year ended 31 December 2010
1. Basis of preparation of the half-year report
This general purpose interim financial report for the half-year reporting period ended 31 December
2010 has been prepared in accordance with Accounting Standard AASB 134 Interim Financial
Reporting and the Corporations Act 2001.
This interim financial report does not include all the notes of the type normally included in an annual
financial report. Accordingly, this report is to be read in conjunction with the annual report for the year
ended 30 June 2010 and any public announcements made by Kingsgate Consolidated Limited during
the interim reporting period in accordance with the continuous disclosure requirements of the
Corporations Act 2001.
The accounting policies applied are the same as those applied by Kingsgate in its annual financial
report for the year ended 30 June 2010.