<p><span style="font-size:14px"><span style="color:#34495e">The time of supply will be the earliest of the following dates:</span></span></p>

<p><br />
<span style="font-size:14px"><span style="color:#34495e">a) date of receipt of goods; or</span></span><br />
&nbsp;</p>

<p><span style="font-size:14px"><span style="color:#34495e">b) date of payment as per books of account or date of debit in bank account, whichever is earlier; or</span></span><br />
&nbsp;</p>

<p><span style="font-size:14px"><span style="color:#34495e">c) the date immediately following 30 days from the date of issue of invoice by the supplier.</span></span></p>