Brambles 2006 Annual Report - Alle jaarverslagen

152
Brambles
2006 Annual Report
NOTES TO AND FORMING PART OF
THE CONSOLIDATED FINANCIAL STATEMENTS continued
for the year ended 30 June 2006
Note 39.
Explanation of the impact of transition from AGAAP to IFRS continued
i) Reconciliation of equity at the date of transition to IFRS
Note
Previous
AGAAP
A$m
Impact of
transition
A$m
1 July 2004
IFRS
A$m
IFRS
US$m
ASSETS
Cash and cash equivalents 89.9 – 89.9 62.7
Trade and other receivables 1,484.2 – 1,484.2 1,034.5
Inventories a 85.9 (5.7) 80.2 55.9
Other assets 120.5 (2.9) 117.6 83.2
Assets classified as held for sale a – 13.3 13.3 9.3
Total current assets 1,780.5 4.7 1,785.2 1,245.6
Trade and other receivables 21.8 – 21.8 15.1
Equity-accounted investments 178.9 – 178.9 124.7
Property, plant and equipment b 5,801.3 (232.8) 5,568.5 3,882.4
Goodwill c 1,303.8 – 1,303.8 909.0
Other intangible assets b – 224.0 224.0 156.6
Deferred tax assets d 159.2 66.8 226.0 157.6
Other assets e,b 52.0 (9.8) 42.2 27.9
Total non-current assets 7,517.0 48.2 7,565.2 5,273.3
Total assets 9,297.5 52.9 9,350.4 6,518.9
LIABILITIES
Trade and other payables 1,335.4 – 1,335.4 929.4
Borrowings 103.0 – 103.0 71.8
Tax payable 89.8 – 89.8 61.6
Provisions 233.0 – 233.0 162.4
Total current liabilities 1,761.2 – 1,761.2 1,225.2
Borrowings 3,632.0 – 3,632.0 2,532.2
Provisions e,h 141.7 (6.8) 134.9 93.9
Retirement benefit obligations e – 254.0 254.0 177.1
Deferred tax liabilities d 511.7 3.1 514.8 359.1
Other liabilities h 19.8 6.3 26.1 21.0
Total non-current liabilities 4,305.2 256.6 4,561.8 3,183.3
Total liabilities 6,066.4 256.6 6,323.0 4,408.5
Net assets 3,231.1 (203.7) 3,027.4 2,110.4
EQUITY
Contributed equity f 1,426.1 7.1 1,433.2 994.3
Reserves f,g 156.1 21.5 177.6 468.3
Retained earnings 1,638.8 (231.4) 1,407.4 641.4
Parent entities interest 3,221.0 (202.8) 3,018.2 2,104.0
Minority interest i 10.1 (0.9) 9.2 6.4
Total equity 3,231.1 (203.7) 3,027.4 2,110.4