The Board presents the 2013 Operating and Financial Review, which has been designed to provide shareholders with a clear and concise overview of Metcash’s operations, financial position, business strategies and prospects. The review also provides contextual information, including the impact of key events that have occurred during 2013 and material business risks faced by the business so that shareholders can make an informed assessment of the results and prospects of the Group. The review complements the financial report and has been prepared in accordance with the recently released guidance set out in RG247.