I'm reviewing the Tassal AGM Presentation 2017. Does anyone know...

I'm reviewing the Tassal AGM Presentation 2017. Does anyone know what is meant by "Statutory" results versus "Operating" results?

For example:

Statutory NPAT: $58.08M
Operating NPAT: $42.19M

I've searched Google but I can't find an exact match for the terms. The closest I've found is:


Net Operating Profit After Tax (NOPAT):  a measure of profit that excludes the costs and tax benefits of debt financing.

Statutory profit: the bottom line of a company's profit and loss account. It includes everything that must be added and deducted from revenue to comply with legal and accounting requirements.

According to these two definitions, I would expect Statutory NPAT to be lower than Operating NPAT.

Thanks