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SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

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FORM 6-K

REPORT OF FOREIGN ISSUER

PURSUANT TO RULE 13a-16 OR 15d-16 OF

THE SECURITIES EXCHANGE ACT OF 1934

For the Date of 9 September 2003

BHP Billiton Limited

ABN 49 004 028 077

600 Bourke Street

Melbourne Victoria 3000

Australia

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934

If "Yes" is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b):

For the information of your local markets, please find following supplementary information required by the Listing Rules of the Australian Stock Exchange following the preliminary announcement on 28 August of the BHP Billiton Group Results for the Financial Year ended 30 June 2003.

Karen Wood, Company Secretary

Name of Company: BHP Billiton Limited

A.B.N: 49 004 028 077

This supplementary information required by the Listing Rules of the Australian Stock Exchange includes the combined results of the BHP Billiton Group, comprising BHP Billiton Limited and BHP Billiton Plc, for the full year ended 30 June 2003 compared with the full year ended 30 June 2002, prepared in accordance with Australian Generally Accepted Accounting Principles. The information is supplementary to the results of the BHP Billiton Group for the full year ended 30 June 2003 announced to the market on 28 August 2003.

The effect of the DLC merger is that BHP Billiton Limited and its subsidiaries (the BHP Billiton Limited Group) and BHP Billiton Plc and its subsidiaries (the BHP Billiton Plc Group) operate together as a single economic entity (the BHP Billiton Group), with neither assuming a dominant role.

In accordance with the Australian Securities and Investments Commission (ASIC) Practice Note 71 'Financial Reporting by Australian Entities in Dual-Listed Company Arrangements', and an order issued by ASIC under section 340 of the Corporations Act 2001 on 2 September 2002, this information presents the financial results of the BHP Billiton Group as follows:

• Results for the years ended 30 June 2003 and 30 June 2002 are of the combined entity including both BHP Billiton Limited and its subsidiary companies and BHP Billiton Plc and its subsidiary companies; and
• Results are presented in US dollars unless otherwise stated.

Global economic conditions remained weak during the year ended 30 June 2003. In what has been a challenging climate, BHP Billiton's operating and financial results clearly demonstrate our ability to consistently generate stable cash flows, improve underlying profitability and increase returns to shareholders whilst still continuing our investment in growth projects.

Net profit attributable to members of the BHP Billiton Group for 2003 of US$1 860 million was 12.9 per cent higher than the previous year (2002: US$1 648 million). Basic earnings per share were 30.0 US cents (2002: 27.3 US cents).

Profit before borrowing costs and tax

Profit before borrowing costs and tax was US$3 294 million compared with a profit of US$2 957 million for 2002.

During the financial year the Group's Steel business was demerged. In order to provide meaningful comparison, the discussion in the remainder of this section is based on the Group's continuing operations.

Excluding significant items (refer below), profit from continuing operations before borrowing costs and tax was US$3 313 million compared with a profit of US$3 079 million for 2002.

The following represent the approximate impact of the major factors affecting profit before borrowing costs and tax (from continuing operations, excluding significant items and outside equity interests) for the year ended 30 June 2003, compared with last year:

• Higher realised prices for petroleum products, nickel, ferrochrome, copper, hot briquetted iron and manganese alloy increased revenue. This increase was partly offset by lower prices for export energy coal and iron ore that decreased revenue.
• Favourable unit operating cost performance, due to increased production and the Group's cost reduction initiatives, increased profits compared with the corresponding period. These factors were partially offset by higher costs at Escondida (Chile) from processing lower-grade ore due to the voluntary production cut-backs and higher depreciation from the start-up of the Phase IV expansion project.
• Increases in price-linked costs depressed profits, mainly due to higher royalties and taxes for petroleum products and higher nickel ore supply costs to the Yabulu refinery (Australia).
• Inflationary pressures, principally in South Africa, and to a lesser extent in Australia, increased costs.

• Higher sales volumes of iron ore, energy coal, copper, aluminium, diamonds and manganese were partly offset by lower sales volumes of petroleum products, resulting in a positive net volume impact on profits.

• Exploration expense was down by approximately US$45 million compared with the corresponding period, which included the write-off of exploration expenditure at La Granja (Peru).

• New and acquired operations increased profits due to the commencement of commercial production at Antamina (Peru) in October 2001 and the increased ownership interest in Cerrejon Coal Company (Colombia) from February 2002.
• The impact of stronger A$/US$, South African rand/US$ and Canadian$/US$ exchange rates on operating costs had an unfavourable impact on profits. The conversion of South African rand and Australian dollar denominated net monetary liabilities at balance sheet date also had an unfavourable impact on profits. This was partly offset by reduced losses on legacy A$/US$ currency hedging compared with the corresponding period of approximately US$220 million. In addition, the lower average Colombian peso/US$ and Brazilian real/US$ exchange rates had a favourable impact on operating costs.
• Profit was impacted unfavourably from ceased/sold operations mainly due to the disposal of PT Arutmin (Indonesia), divested in November 2001 and the Rietspruit energy coal mine (South Africa), which was closed in May 2002, together with higher pension and medical plan costs at Southwest Copper (US).
• The impact of asset sales is a reduction in profits of approximately US$30 million mainly from the profit on divestment of PT Arutmin in the corresponding period, partly offset by profits on sale of BHP Billiton's interests in Alumbrera (Argentina) and Agua Rica (Argentina), during the current year.

The demerger of the Group's Steel business became unconditional on 1 July 2002. The profit before net borrowing costs and income tax of US$77 million relating to the Group's Steel business in the corresponding period has been disclosed as Discontinued Operations. The 6 per cent interest in BHP Steel retained by BHP Billiton was sold in July 2002 for US$75 million and the loss of US$19 million associated with this sale has been recognised in the current year and is disclosed as a significant item in relation to Discontinued Operations. The demerger was effected through a Court-approved capital reduction of A$0.69 per BHP Billiton Limited share totalling approximately US$1.5 billion (A$2.6 billion) via the transfer of BHP Steel Limited shares to BHP Billiton Limited shareholders. Consequently, BHP Billiton Plc shareholders received approximately 149 million BHP Billiton Plc equalisation shares.

The major significant items before taxation for the year ended 30 June 2002 included charges to profit of:

• US$101 million relating to Southwest Copper, of which US$171 million related to the write-down in carrying values of assets offset by a US$70 million reduction in closure provisions;
• US$31 million relating to charges associated with suspension of Tintaya sulphide operations; and
• US$80 million relating to the merger and restructuring of the Group.

In June 2002 a change in legislation increased the corporation tax rate for petroleum operations in the United Kingdom from 30 per cent to 40 per cent, resulting in deferred taxation balances being restated, with an adverse impact of US$56 million on the results for the year ended 30 June 2002. The tax effects of other significant items were a benefit of US$24 million for the year ended 30 June 2002.

After including significant items and Discontinued Operations, the attributable profit for the current period was US$1 860 million, US$212 million higher than the US$1 648 million for the corresponding period, which included profits from Discontinued Operations of US$68 million after tax, together with significant items after tax of US$244 million. Basic earnings per share, including significant items and Discontinued Operations, was 30.0 US cents per share, 9.9 per cent higher than the 27.3 US cents per share of the corresponding period.

Total borrowing costs, including capitalised interest and excluding discounting on provisions and exchange differences on Group borrowings were US$400 million, compared with US$507 million in the corresponding period. The lower borrowing costs were principally driven by lower market interest rates, lower average debt levels and management of the Group's debt portfolio.

Exchange losses on debt were US$117 million compared with gains of US$141 million in the corresponding period, mainly in relation to the translation of rand denominated debt of companies which account in US dollars as their functional currency. The rand appreciated by 27 per cent during the current period compared with depreciation of 27 per cent in the corresponding period.

The tax charge for the year was US$883 million, representing an effective rate of 31.7 per cent. Excluding the impacts on tax of non tax-effected foreign currency adjustments, translation of tax balances and other functional currency translation adjustments, the effective rate was 24.8 per cent. The Group recognises tax losses to the extent that it expects to earn virtually certain future profits which can absorb those losses. Following promising progress in the Group's Gulf of Mexico (US) projects during the year ended 30 June 2003, previously unrecognised tax losses in the US have been recouped and have been recognised this year resulting in a reduction in the effective tax rate of approximately 3 per cent. If and when the projects reach appropriate milestones that provide virtual certainty over projected future profits, further benefits in respect of past losses may be recognised.

As a consequence of the DLC merger, the BHP Billiton Limited Group and the BHP Billiton Plc Group have aligned accounting policies, as far as is possible, to minimise differences and simplify determination and reporting of the combined results. The item where alignment is not possible in terms of UK and Australian GAAP and which impacts the year ended 30 June 2003 is described below.

Under UK GAAP, until 30 June 1998 goodwill arising upon acquistion was written off directly against equity. Subsequently and currently under UK GAAP, goodwill is to be retained as an asset and amortised. This current treatment is consistent with that required under Australian GAAP. As of 30 June 1998, the BHP Billiton Plc Group had written off a net amount of goodwill of US$513 million directly against equity. For Australian GAAP reporting on a combined basis, this goodwill is reinstated on the Statement of Financial Position as an intangible asset, with a corresponding credit to equity. The net balance at 30 June 2003 (after amortisation) is US$430 million (30 June 2002: US$471 million) and the impact on the Australian GAAP Statement of Financial Performance is a charge to profit of US$41 million (no tax effect) for the year ended 30 June 2003 (2002: US$42 million). Thus, the attributable profit of the BHP Billiton Group of US$1 901 million under UK GAAP compares to that recorded by the BHP Billiton Group of US$1 860 million for the same period under Australian GAAP.

Operating cash inflows for the year were US$3 627 million with a total cash inflow of US$539 million.

Expenditure on growth projects and investments amounted to US$1 995 million, including US$814 million on petroleum projects and US$1 181 million on minerals and other corporate projects. Maintenance capital expenditure was US$671 million and exploration expenditure was US$348 million, whilst proceeds from the sale of property, plant and equipment, proceeds from sale of investments and proceeds from sale of controlled entities, joint ventures and associates generated US$1 064 million, contributing to an investing cash outflow of US$1 950 million.

After dividend payments of US$868 million, financing cash outflows were US$1 138 million.

During the year, a number of portfolio management activities were finalised.

Proceeds of US$345 million were received from the sale of our indirect 2.1 per cent interest in Companhia Vale do Rio Doce (CVRD), during March 2003. Our interests in the Agua Rica prospect and Alumbrera mine in Argentina were also sold during the year. These sales generated US$136 million in cash proceeds, with an additional US$63 million deferred for receipt until June 2005.

Net assets and equity shareholders' funds for the BHP Billiton Group were US$12 761 million at 30 June 2003, a decrease of US$392 million from the 30 June 2002 position. After allowing for the return of capital to shareholders associated with the BHP Steel demerger of US$1 489 million, equity shareholders' funds increased by US$1 097 million. Net borrowings for the BHP Billiton Group decreased by 13.6 per cent to US$5 772 million.

As a consequence of the above, the net gearing ratio decreased to 31.1 per cent compared with 33.7 per cent for the previous year.

Net tangible assets per ordinary fully paid share were US$1.92 as at 30 June 2003 compared with US$2.04 as at 30 June 2002.

The Group has adopted the US dollar as its reporting currency and, subject to some specific exceptions, its functional currency. Currency fluctuations affect the Statement of Financial Performance in two principal ways.

Sales are predominantly based on US dollar pricing (the principal exceptions being Petroleum's gas sales to Australian and UK domestic customers and Energy Coal's sales to South African domestic customers). However, a proportion of operating costs (particularly labour) arises in local currency of the operations, most significantly the Australian dollar and South African rand, but also the Brazilian real, the Chilean peso and Colombian peso. Accordingly, changes in the exchange rates between these currencies and the US dollar can have a significant impact on the Group's reported results.

Several subsidiaries hold certain monetary assets and liabilities denominated in currencies other than their functional currency (US dollars), in particular non-US dollar denominated debt, tax liabilities and provisions. Monetary assets and liabilities are converted into US dollars at the closing rate. The resultant differences are accounted for in the Statement of Financial Performance.

Moody's Investor Services upgraded our long-term credit rating to A2 from A3 and our short-term rating to P-1 from P-2 during the year ended 30 June 2003.

The Group's stronger credit profile enabled further diversification of funding sources, resulting in the issuance of our inaugural Euro 750 million Eurobond under the US$1.5 billion Euro Medium Term Note program and issuance of our inaugural US$850 million Global Bond with a ten-year maturity.

In February 2003, a US$2 billion commercial paper program was established and issuance from this program commenced during June 2003. This provides additional diversification of our short term funding programs and enhances flexibility.

An interim dividend of 7.0 US cents per fully paid ordinary share was paid in December 2002 and a final dividend of 7.5 US cents per fully paid ordinary share was paid in July 2003, bringing the declared total for the year to 14.5 US cents. This compares to total dividends declared in the corresponding period of 13.0 US cents per share. The BHP Billiton Limited dividends were fully franked for Australian taxation purposes.

Dividends for the BHP Billiton Group are determined and declared in US dollars. However, BHP Billiton Limited dividends are mainly paid in Australian dollars and BHP Billiton Plc dividends are mainly paid in pounds sterling to shareholders on the UK section of the register and South African rand to shareholders on the South African section of the register.

This Preliminary Final Results report is based upon accounts, which have been audited.

for the year ended 30 June 2003

as at 30 June 2003

(a)    Financial information for 2003 and 2002 represents the financial position of the BHP Billiton Group (Refer 'Dual Listed Companies structure and basis of preparation of financial statements').

for the year ended 30 June 2003

(a)    Financial information for 2003 and 2002 represents the financial performance of the BHP Billiton Group (Refer 'Dual Listed Companies structure and basis of preparation of financial statements').

(b) Effective July 2002, the BHP Steel business was demerged from the BHP Billiton Group. The Statement of Cash Flows for the year ended 30 June 2002 includes cash flows of BHP Steel. Net operating cash flows for BHP Steel for that year amounted to US$282 million. Refer "Discontinued Operations".

(c) For the purpose of the Statement of Cash Flows, cash is defined as cash and cash equivalents. Cash equivalents include highly liquid investments which are readily convertible to cash, bank overdrafts and interest bearing liabilities at call.

(i)    The impact on the BHP Billiton Group's cash flows of the demerger of the BHP Steel business in July 2002, was a cash inflow of US$347 million. This represents US$294 million from the settlement by BHP Steel of intercompany loans, less US$22 million demerger transaction costs paid, which are both included in the proceeds from sale or partial sale, of controlled entities, joint venture and associated entities' interests net of their cash, and US$75 million from the sale of the 6 per cent interest in BHP Steel which is included in proceeds from sale or redemption of investments.

The effect of the DLC merger is that BHP Billiton Limited and its subsidiaries (the BHP Billiton Limited Group) and BHP Billiton Plc and its subsidiaries (the BHP Billiton Plc Group) operate together as a single economic entity (the BHP Billiton Group), with neither assuming a dominant role. Under the arrangements:

• The shareholders of BHP Billiton Limited and BHP Billiton Plc have a common economic interest in both Groups;
  

• The shareholders of BHP Billiton Limited and BHP Billiton Plc take key decisions, including the election of Directors, through a joint electoral procedure under which the shareholders of the two Companies effectively vote on a joint basis;
  

• BHP Billiton Limited and BHP Billiton Plc have a common Board of Directors, a unified management structure and joint objectives;
  

• Dividends and capital distributions made by the two Companies are equalised; and
  

• BHP Billiton Limited and BHP Billiton Plc each executed a deed poll guarantee, guaranteeing (subject to certain exceptions) the contractual obligations (whether actual or contingent, primary or secondary) of the other incurred after 29 June 2001 together with specified obligations existing at that date.

If either BHP Billiton Limited or BHP Billiton Plc proposes to pay a dividend to its shareholders, then the other Company must pay a matching cash dividend of an equivalent amount per share to its shareholders. If either Company is prohibited by law or is otherwise unable to declare, pay or otherwise make all or any portion of such a matching dividend, then BHP Billiton Limited or BHP Billiton Plc will, so far as it is practicable to do so, enter into such transactions with each other as the Boards agree to be necessary or desirable so as to enable both Companies to pay dividends as nearly as practicable at the same time.

The DLC merger did not involve the change of legal ownership of any assets of BHP Billiton Limited or BHP Billiton Plc, any change of ownership of any existing shares or securities of BHP Billiton Limited or BHP Billiton Plc, the issue of any shares or securities or any payment by way of consideration, save for the issue by each Company of one special voting share to a trustee company which is the means by which the joint electoral procedure is operated. In addition, to achieve a position where the economic and voting interests of one share in BHP Billiton Limited and one share in BHP Billiton Plc were identical, BHP Billiton Limited made a bonus issue of ordinary shares to the holders of its ordinary shares.

In accordance with the Australian Securities and Investments Commission (ASIC) Practice Note 71 'Financial Reporting by Australian Entities in Dual-Listed Company Arrangements', and an order issued by ASIC under section 340 of the Corporations Act 2001 on 2 September 2002, this preliminary final results report presents the financial results of the BHP Billiton Group as follows:

• Results for the years ended 30 June 2003 and 30 June 2002 are of the combined entity including both BHP Billiton Limited and its subsidiary companies and BHP Billiton Plc and its subsidiary companies; and
  

• Results are presented in US dollars unless otherwise stated.

Provisions, employee entitlements and contingent liabilities
Revised Australian Accounting Standard AASB 1028 'Employee Entitlements' was first adopted from 1 July 2002, which resulted in the Group calculating employee benefit liabilities using remuneration rates expected to be paid when the liabilities are settled, rather than remuneration rates at balance date. The financial effect of the change in policy as at 1 July 2002 was a charge to net profit for the year ended 30 June 2003 of US$6 million.

In addition, Australian Accounting Standard AASB 1044 'Provisions, Contingent Liabilities and Contingent Assets' was first adopted from 1 July 2002, which resulted in the Group no longer disclosing contingent liabilities where the likelihood of the transfer of future economic benefit is remote. This change in policy had no impact on net profit for the year ended 30 June 2003.

Foreign currency translation
Revised Australian Accounting Standard AASB 1012 'Foreign Currency Translation' was first adopted from 1 July 2002.

For hedges of specific purchases or sales, the gains or costs on entering the hedge and the exchange differences up to the date of the purchase or sale are now deferred and recognised as assets or liabilities on the Statement of Financial Position from the inception of the hedge contract, rather than when the specific purchase or sale occurs.

At 30 June 2003, for foreign currency hedge contracts the Group has recognised deferred costs of US$9 million, deferred exchange gains of US$104 million and a net foreign currency receivable of US$95 million. There was no impact on opening retained profits at 1 July 2002 or on net profit for the year ended 30 June 2003.

Disclosure of components of borrowing costs, interest revenue and income tax expense
The BHP Billiton Group calculates foreign exchange gains and losses in accordance with AASB 1012. In prior years, a net foreign exchange gain or loss arising from the restatement of non-US dollar monetary balances by Group entities that have a US dollar functional currency, has been disclosed as a single net amount included in profit from ordinary activities before income tax. In the current year, the components of this amount that relate to the restatement of borrowings, short term deposits and tax balances have been classified and disclosed as a component of borrowing costs, interest revenue and income tax expense, respectively. In addition, the unwind of the discounting of provisions has been classified and disclosed separately as a component of borrowing costs. This disclosure better presents the impact of these foreign exchange gains or losses and the discount component on the underlying categories of income or expense.

The change in policy only impacts the disclosure of individual line items in the Statement of Financial Performance. Comparative amounts have been restated accordingly. There was no impact on opening retained profits at 1 July 2002 or on net profit for the year ended 30 June 2003.

The election to consolidate can be made from the 2003 financial year and to be eligible, the head company of the wholly owned group of entities will need to make an irrevocable choice to consolidate with its wholly-owned Australian subsidiaries for income tax purposes. This election needs to be made to the Australian Taxation Office (ATO) by the time the Group lodges its first consolidated income tax return (being 1 December for the prior year ended 30 June). Upon such election, all of the wholly-owned subsidiaries will become 'subsidiary members' of the consolidated group and together with the head company will constitute the members of the group.

The new consolidations tax law rules also provide the means for pooling of group franking credits and disregarding intra-group transactions in calculating tax liabilities. Groups that do not elect to form a consolidated group will not be able to use existing grouping rules, including grouping of tax losses and rollover of capital gains tax assets. Complex rules, applicable upon election, restrict the ability to bring tax losses into a consolidated group and permit reset of the tax cost base of assets in certain circumstances. These could impact both the Group's deferred tax assets and liabilities at the time of election and its current tax payable from the first affected period.

The Group has yet to decide whether or not to elect under the consolidations regime, so any impact on the financial statements has not yet been determined. It is anticipated the Group will be able to determine this position late in the 2003 calendar year. In the event that the Group elects to consolidate, there is not expected to be any adverse effect on recorded tax assets.

The Australian Financial Reporting Council (FRC) announced in July 2002 that Australia would adopt International Financial Reporting Standards (IFRS), formerly known as International Accounting Standards (IAS), from 1 January 2005. The adoption of IFRS will be first reflected in the Group's financial statements for the half year ending 31 December 2005 and year ending 30 June 2006.

The transition to IFRS could have a material impact on the Group's financial position and reported results, however it is not possible to quantify the impact at this time. The Group has established a project team to manage the convergence to IFRS.

•  Petroleum (exploration for and production, processing and marketing of hydrocarbons including oil, gas and LNG);
  

• Aluminium (exploration for and mining of bauxite, processing and marketing of aluminium and alumina);
  

• Base Metals (exploration for and mining, processing and marketing of copper, silver, zinc, lead and copper by-products including gold);
  

• Carbon Steel Materials (exploration for and mining, processing and marketing of coking coal, iron ore and manganese);
  

• Diamonds and Specialty Products (EKATI diamond mine, titanium operations, metals distribution activities and exploration, and technology activities);
  

• Energy Coal (exploration for and mining, processing and marketing of steaming coal); and
  

• Stainless Steel Materials (exploration for and mining, processing and marketing of chrome and nickel).

Net unallocated interest represents the charge to profit of debt funding to the BHP Billiton Group.

Group and unallocated items represent Group Centre functions and certain comparative data for divested assets and investments.

Inter-segment sales are made on a commercial basis.

SEGMENT RESULTS continued

(a) Before outside equity interests.

(b) Excludes income tax expense for BHP Billiton Group of US$883 million (2002: US$912 million), which results in a net profit after income tax expense of US$1 900 million (2002: US$1 695 million).

(c) Excluding investment expenditure, capitalised borrowing costs and capitalised exploration.

(d) Comparative results for certain minor residual steel assets and liabilities that were not demerged as part of the BHP Steel (Residual Steel operations) are included in Group and unallocated items. The Residual Steel operations were previously included in Steel.

(e) Includes consolidation adjustments.

(f) The results of operations and the financial position presented as the Discontinued Operations, represents the demerged Steel business. Refer "Discontinued Operations".

(g) Included within gross assets are the following carrying values of investments in joint ventures and associated entities: Base Metals; 2003: US$262 million (2002: US$383 million), Carbon Steel Materials; 2003: US$299 million (2002: US$278 million), Stainless Steel Materials; 2003: US$4 million (2002: US$3 million), Energy Coal; 2003: US$488 million (2002: US$490 million), Diamonds and Specialty Products; 2003: US$277 million (2002: US$326 million), Petroleum; 2003: US$73 million (2002: US$25 million), Discontinued Operations US$nil (2002: US$48 million), and Group and unallocated items; 2003: US$nil (2002: US$nil).

(a) For the periods indicated, each ADS represents two ordinary shares.

(b) The weighted average number of shares used for the purposes of calculating diluted earnings per share reconciles to the number used to calculate basic earnings per share as follows:

(a) The share of net profit of investments accounted for using the equity method includes the results of associated entities relating to the Group's 50% interest in Minera Alumbrera Limited. This includes revenue of US$94 million (2002: US$126 million), expenses of US$69 million (2002: US$104 million), profit before income tax of US$25 million (2002: US$22 million), and income tax expense/(benefit) of US$nil million (2002: US$(4) million). Effective April 2003, the BHP Billiton Group sold its interest in Minera Alumbrera Limited for US$187 million; of which US$54 million has been deferred until June 2005. The deferred proceeds are included in sundry receivables.

(b) Includes various immaterial equity accounted joint venture and associated entities and the Richards Bay Minerals joint venture owned 50% (2002: 50%).

PROPERTY, PLANT AND EQUIPMENT continued

PROPERTY, PLANT AND EQUIPMENT continued