The JSE advises that the audit opinions on the annual financial statements for Refcorp and Ter-Fin for the year ended 28 Feb 01 and for Hicor for the year ended 31 Mar 01, each contain an emphasis of matter paragraph. Accordingly, the companies' listings on the JET system of the JSE will be annotated with an "E" with effect from 11 Oct 01, to indicate the emphasis of matter. The annotations will be removed once the respective companies produce an unmodified audit opinion.
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