3. Profit for the half-year
Profit for the half-year includes the following items that are unusual because of their nature, size or
4. Contributed equity
Foreign currency translation reserve
Exchange differences arising on translation of foreign controlled entities are taken to the foreign
currency translation reserve.
Available-for-sale investment revaluation reserve
Changes in the fair value of investments classified as available-for-sale financial assets are taken to
the available-for-sale investment revaluation reserve.
Share option reserve
The share option reserve is used to recognise the fair value of options issued but not exercised.