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Revenue is allocated based on the country in which the customer is located. New Zealand includes holding company costs and head office charges. 

Assets / liabilities are allocated based on where the assets / liabilities are located. 

The Group operates in one industry being outdoor clothing and equipment. 

Deferred tax assets have been included within non-current assets as they form part of the amounts provided to the Chief Operating Decision Maker, and the comparative information has been updated to reflect this. 

The Group has no reliance on any single major customers. 

Costs recharged between Group companies are calculated on an arms-length basis. The default basis of allocation is % of revenue with other bases being used where appropriate. 

