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COG FINANCIAL SERVICES LIMITED Net Asset Value 2015

Sep 6, 2015

64684_rns_2015-09-06_adc40201-d74f-4c03-a7f9-a1728d3774fd.pdf

Net Asset Value

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ASX Company Announcements

7 September 2015

The Manager Australian Securities Exchange 20 Bridge Street Sydney NSW 2000

Net Tangible Asset Value (NTA) as at 31 August 2015 on a Company Basis

Armidale Investment Corporation Limited (AIK) has determined that AIK falls within the definition of Investment Entity as set out in the Australian Accounting Standards Board (AASB) AASB 2013-5 Amendment to Australian Accounting Standards – Investment Entities.

Due to the adoption of AASB 2013-5, there is only one NTA to be reported, the Company basis.

The unaudited NTA value per share (after all taxes, fees and expenses) for 31 August 2015 is reported below:

Company
Net Assets $56,795,066
Intangible Assets $ 352,935
NTA $56,442,132
NTAper share 14.25 cents

It is noted that AIK’s accounting treatment under AASB 2013-5 Amendment to Australian Accounting Standards – Investment Entities , is a separate exercise and unrelated to the requirements and definition of an Investment Entity (or “LIC”) under Chapter 19 of the ASX Listing Rules.

For further information please contact:

Andrew Grant David Franks Executive Director Company Secretary 0415 166 090 02 9299 9690