Ann: Half Year Audit Reviewed Financial Statements, page-4

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    You need to read the notes associated with the numbers presented. Read note 8 and note 13. The document is well explained and not ambiguous. The contract liabilities are the payments made to BEZ, by Quantum, for the 5% payment for the GPA. This is a liability to BEZ until they fulfil the GPA by ounces to Quantum. So the liability is on the books.
 
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