text: **k) Revenue**
  Revenue from the sale of goods is recognised upon the delivery of goods to the customer. Revenue from the 
  rendering of a service is recognised upon the delivery of the service to the customers. All revenue is stated net of 
  the amount of goods and services tax (“GST”). 
  
  **l) Borrowing Costs**
  Borrowing costs, including interest, directly attributable to the acquisition, construction or production of assets that 
  necessarily take a substantial period of time to prepare for their intended use or sale are added to the cost of those 
  assets until such time as the assets are substantially ready for their intended use or sale. Borrowings are recognised 
  initially at fair value, net of transaction costs incurred. Subsequent to initial recognition, borrowings are stated as 
  amortised cost with any difference between cost and redemption being recognised in the consolidated statement 
  of profit or loss and other comprehensive income over the period of the borrowings on an effective interest basis. 
  The Company capitalised eligible borrowing costs at 100 percent equal to $3.4 million and $1.3 million for the years 
  ended 31 December 2014 and 2013, respectively. All other borrowing costs are recognised in income in the period 
  in which they are incurred. 