<DOCUMENT>
<TYPE>EX-7.1
<SEQUENCE>7
<FILENAME>jun2703_ex0701.txt
<TEXT>


Exhibit 7.1 Explanation of the calculation of (loss) earnings per share

Basic (loss) earnings per common share is based on the net (loss) profit after
taxes divided by the weighted average number of common shares outstanding
during the year. Diluted (loss) earnings per share is calculated by dividing
the net income attributable to ordinary shareholders by the sum of the weighted
average number of common shares outstanding and the dilutive effect of the
weighted average number of dilutive potential ordinary shares.





</TEXT>
</DOCUMENT>
