a) The entity did not review the residual values and useful lives of office equipment, furniture and fittings and computer equipment at each reporting date in accordance with Standard of Generally Recognised Accounting Practice, GRAP 17. Had this review been done, office equipment, furniture and fitting and computer equipment, included in note 7 to the financial statements, would have been stated at R324 194, R1 165 966 and R6 891 358 respectively, and the deficit for the period and the accumulated deficit would have been decreased by R198 100; and