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Notes to and forming part of the Consolidated Financial Statements For the period from incorporation to 26 June 2004 

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## Information on the classification of securities 

The options over 1,200,000 ordinary shares remaining unconverted at year end is not included in basic or dilutive EPS as the issue of shares is contingent upon future events. As at reporting date, conditions which would result in the issue of shares had not been obtained. 

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(a) These controlled entities have been granted relief from the necessity to prepare financial reports in accordance with Class Order 98/1418 issued by the Australian Securities and Investments Commission. 

(b) Investment is held directly by Super Cheap Auto Pty Ltd. 

## DEED OF CROSS GUARANTEE 38 

Super Cheap Auto Group Limited and Super Cheap Auto Pty Ltd are parties to a Deed of Cross Guarantee under which each Company guarantees the debts of the others. By entering into the Deed, the wholly owned entities have been relieved from the requirement to prepare a financial report and directors’ report under Class Order 98/1418 (as amended by Class Orders 98/2017, 00/0321, 01/1087, 02/0248 and 02/1017) issued by the Australian Securities and Investments Commission. 

The above companies represent a ‘Closed Group’ for the purposes of the Class Order, and as there are no other parties to the Deed of Cross Guarantee that are controlled by Super Cheap Auto Group Limited, they also represent the ‘Extended Closed Group’. 

As the consolidated financial statements cover all parties to the Deed of Cross Guarantee and the members of the Extended Closed Group are the same as the Closed Group, no separate disclosure of consolidated information for the Closed Group has been shown. 

