Yr End Results 31-8-95 - Final - Singapore Press Holdings

17. Reclassification
The comparative figures of the amounts owing by/to associates and jointly controlled
entity and loan to associate, which were previously included in interests in
associates and jointly controlled entity, have been reclassified and shown separately
in the balance sheet. In addition, the comparative figures for deposits received from
customers, which were previously included in other creditors and accrued liabilities,
have been reclassified to trade creditors. The reclassifications were made to
conform to current year’s presentation. The comparative amounts reclassified out of
interests in associates, interests in jointly controlled entity and other creditors and
accrued liabilities are as follows:
Group Company
2005 2005
S$’000 S$’000
Interests in associates as reported on
August 31, 2005 34,103 35,172
Reclassified to “Amount owing by associates” (6,029) (6,012)
Reclassified to “Amount owing to associates” 1 -
____________
____________
Adjusted balance 28,075 29,160
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____________
Interests in jointly controlled entity as reported
on August 31, 2005 33 -
Reclassified to “Amount owing by jointly
controlled entity” (33) -
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____________
Adjusted balance - -
____________
____________
Other creditors and accrued liabilities as reported
on August 31, 2005 129,304 107,534
Reclassified to “Trade creditors” (4,237) (4,237)
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____________
Adjusted balance 125,067 103,297
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____________
Trade creditors as reported
on August 31, 2005 70,206 38,816
Reclassified from “Other creditors and
accrued liabilities” 4,237 4,237
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____________
Adjusted balance 74,443 43,053
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