I don't know how anyone could believe the results of any test...

I don't know how anyone could believe the results of any test this company conducts. How many of their coal results were 'manually altered without justification?' 45 to 50% since 2007! The AFR reports they have been banned from some Korean government tenders. This is a multi billion dollar company - when cheated customers realize their small coal suppliers are too small to sue will they seek to hold ALS accountable? If ALS 'manually altered' 45 to 50% of their certificates since 2007 this will amount to about 13,000 certificates. If each shipment is on average 70,000 / mt and has a value of AU$ 100/ tonne. Assuming the fraud was intended to inflate prices only 1% (which seems very optimistic from a customers perspective) then the damage this amounts to is staggering. 13,000 x 70,000 mt x AU$ 100 / mt x 1% = just over AU$ 900 Million. The damage would be greater if the changes were to prevent customers rejecting shipments or of the price inflation was greater than %. Have ALS made any announcement about what level of provisions they are making to cover any future damages they may have to pay to customers they have helped cheat - inadvertently or otherwise? ALS may have reported their former staff to police, but have they costed the value of the alleged fraud and reported that to shareholders.