Brambles 2006 Annual Report - Alle jaarverslagen
Brambles 2006 Annual Report - Alle jaarverslagen
Brambles 2006 Annual Report - Alle jaarverslagen
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88<br />
<strong>Brambles</strong><br />
<strong>2006</strong> <strong>Annual</strong> <strong>Report</strong><br />
INDEX TO FINANCIAL STATEMENTS<br />
for the year ended 30 June <strong>2006</strong><br />
Consolidated financial report<br />
Consolidated income statement 89<br />
Consolidated balance sheet 90<br />
Consolidated statement of recognised income and expense 91<br />
Consolidated cash flow statement 92<br />
Notes to and forming part of the consolidated financial statements:<br />
1. Basis of preparation 93<br />
2. Significant accounting policies 93<br />
3. Critical accounting estimates and judgements 100<br />
4. Segment information 101<br />
5. Profit from ordinary activities – continuing operations 103<br />
6. Special items – continuing operations 103<br />
7. Employment costs – continuing operations 104<br />
8. Net finance costs 104<br />
9. Income tax 105<br />
10. Earnings per share 107<br />
11. Dividends 108<br />
12. Discontinued operations 109<br />
13. Business combination 112<br />
14. Cash and cash equivalents 113<br />
15. Trade and other receivables 113<br />
16. Inventories 113<br />
17. Derivative financial instruments 114<br />
18. Other assets 115<br />
19. Equity-accounted investments 116<br />
20. Property, plant and equipment 118<br />
21. Goodwill 119<br />
22. Intangible assets 120<br />
23. Trade and other payables 121<br />
24. Borrowings 121<br />
25. Provisions 122<br />
26. Retirement benefit obligations 122<br />
27. Contributed equity 126<br />
28. Share-based payments 127<br />
29. Reserves and retained earnings 129<br />
30. Financial instruments 131<br />
31. Cash flow statement – additional information 133<br />
32. Commitments 135<br />
33. Contingencies 136<br />
34. Auditors’ remuneration 137<br />
35. Key management personnel 138<br />
36. Related party information 142<br />
37. Events after balance sheet date 144<br />
38. Explanation of the impact of transition from UK GAAP to IFRS 144<br />
39. Explanation of the impact of transition from AGAAP to IFRS 151<br />
40. ASIC relief from the requirement to distribute full BIL parent entity financial statements 156<br />
41. Abbreviated BIL parent entity financial statements 157<br />
Directors’ declaration 159<br />
Independent auditors’ report 160<br />
BIP parent entity financial statements 162
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