Annual Report 2012 - Dialog

80 l Dialog Axiata PLC l Annual Report 2012
Notes to the Financial Statements
6 Explanation of transition to SLFRSs contd.
6.1 Reconciliations of SLAS to SLFRS
6.1.1 Reconciliation of shareholders equity
a) Group
Under SLAS Transitional Under SLFRS Under SLAS Transitional Under
31 December adjustments 31 December 1 January adjustments SLFRS 1
Note 2011 2011 2011 January 2011
ASSETS
Non-current assets
Property, plant and equipment 51,127,539 Nil 51,127,539 53,014,351 Nil 53,014,351
Intangible assets 3,869,456 Nil 3,869,456 3,757,193 Nil 3,757,193
Investment in subsidiaries Nil Nil Nil Nil Nil Nil
Investment in associates a 37,100 8,008 45,108 Nil Nil Nil
Available-for-sale financial asset f 30,596 Nil 30,596 30,596 Nil 30,596
Amounts due from related companies c 12,505 (960) 11,545 19,630 (1,913) 17,717
55,077,196 7,048 55,084,244 56,821,770 (1,913) 56,819,857
Current assets
Inventories 409,157 Nil 409,157 271,184 Nil 271,184
Trade and other receivables c 10,282,047 (548) 10,281,499 9,635,566 (667) 9,634,899
Cash and cash equivalents 10,452,379 Nil 10,452,379 5,433,770 Nil 5,433,770
21,143,583 (548) 21,143,035 15,340,520 (667) 15,339,853
Total assets 76,220,779 6,500 76,227,279 72,162,290 (2,580) 72,159,710
EQUITY
Capital and reserves attributable
to equity holders
Stated capital h 28,056,113 47,800 28,103,913 28,056,113 47,800 28,103,913
Shares in ESOS Trust (1,990,921) Nil (1,990,921) (1,990,921) Nil (1,990,921)
Dividend reserve - ESOS Trust 291,781 Nil 291,781 260,067 Nil 260,067
Revaluation reserve d 128,469 (128,469) Nil 131,713 (131,713) Nil
Retained earnings g 6,233,535 555,613 6,789,148 2,656,318 873,097 3,529,415
Total equity 32,718,977 474,944 33,193,921 29,113,290 789,184 29,902,474
LIABILITIES
Non - current liabilities
Borrowings b 17,488,097 (470,141) 17,017,956 21,372,753 (700,876) 20,671,877
Deferred tax liabilities d 2,013,771 (40,838) 1,972,933 1,612,510 (41,660) 1,570,850
Retirement benefit obligation 443,731 Nil 443,731 390,635 Nil 390,635
Provision for other liabilities 586,660 Nil 586,660 619,876 Nil 619,876
Deferred revenue 1,056,654 Nil 1,056,654 285,766 Nil 285,766
21,588,913 (510,979) 21,077,934 24,281,540 (742,536) 23,539,004
Current liabilities
Trade and other payables 15,836,926 Nil 15,836,926 13,840,521 Nil 13,840,521
Current income tax liabilities 63,824 Nil 63,824 14,151 Nil 14,151
Borrowings b 6,012,139 42,535 6,054,674 4,912,788 (49,228) 4,863,560
21,912,889 42,535 21,955,424 18,767,460 (49,228) 18,718,232
Total liabilities 43,501,802 (468,444) 43,033,358 43,049,000 (791,764) 42,257,236
Total equity and liabilities 76,220,779 6,500 76,227,279 72,162,290 (2,580) 72,159,710