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## 13. CURRENT ASSETS – TRADE AND OTHER RECEIVABLES (CONTINUED) 

## (b) Fair value and credit risk 

Due to the short-term nature of trade and other receivables, their carrying value is assumed to approximate their fair value� 

Our maximum exposure to credit risk is the fair value of receivables� We do not hold collateral as security, nor is it our policy to transfer (on-sell) receivables to special purpose entities� We refer you to note 4 for more information on the risk management policy of the Group and the credit quality of the Group’s trade receivables� 

## (c) Foreign exchange and interest rate risk 

Details regarding foreign exchange and interest rate risk exposure are disclosed in note 4� 

## 14. CURRENT ASSETS — INVENTORIES AND CONSUMABLES 

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## 15. BIOLOGICAL ASSETS — LIVESTOCK 

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