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  "documentTitle": "Quintis Limited (QIN)",
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  "notes": "The slide uses a series of figures (14-17) to build a case of financial misrepresentation regarding 'Beyond Carbon' investment fund receivables.",
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      "text": "The wholesale investor completely failed to settle the 380ha plot recognised in FY 2010, managing to raise only a nominal amount from its prospectus as evidenced in the next figure.",
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      "text": "Trade Debtors: $38.28m",
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      "text": "TFS generated establishment fees across both wholesale and retail products of $51.2m (2011: $43.5m). Wholesale sales volume decreased 27.9% to 580 hectares, whereas the retail MIS product experienced an upward trend of 28.9% to 113.8 hectares.",
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      "text": "(a) Included in Trade Debtors is an amount totalling $38.28m relating to a signed contract with a wholesale investor for the establishment of 580 hectares of plantation in Queensland.",
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      "text": "The FY 2012 results then claim only 580ha of institutional lots were sold, and that the cash had not yet been received.",
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      "kind": "paragraph",
      "text": "The Group has a further amount due to it by 30 June 2012 from another wholesale investor totalling $40.26m, being for establishment fees on 610 hectares of land and plantation located in Queensland.",
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      "text": "The wholesale investor completely failed to settle the 380ha plot recognised in FY 2010, managing to raise only a nominal amount from its prospectus as evidenced in the next figure.",
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      "kind": "source-note",
      "text": "12 TFS FY 2012 Annual Report; 13 TFS FY 2012 Annual Report",
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      "text": "NOTE 6: TRADE & OTHER RECEIVABLES (CURRENT) Trade Debtors (a) 71,825 66,679 Provision for impairment of receivables (451) (256) 71,374 66,423",
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