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Notes to the Consolidated
Financial Statements
Contents to the Notes to the Consolidated Financial Statements
1. Summary of significant accounting policies ............................................. 67
2. Significant accounting judgements, estimates and assumptions .......................... 79
3. Financial risk management objectives and policies ...................................... 80
4. Parent entity information. ............................................................. 85
5. Operating segments .................................................................. 85
6. Revenue and other income ............................................................ 88
7. Expenses ............................................................................ 88
8. Income tax. .......................................................................... 89
9. Dividends paid and proposed. ......................................................... 91
10. Earnings per share. ................................................................... 92
11. Current assets – cash and cash equivalents ............................................. 92
12. Current assets – trade and other receivables ............................................ 93
13. Current assets – inventories ........................................................... 94
14. Current assets – other ................................................................ 94
15. Non-current assets – available for sale financial assets ................................... 94
16. Non-current assets – property, plant and equipment ..................................... 95
17. Non-current assets – intangible assets. ................................................. 96
18. Current liabilities – trade and other payables ............................................ 97
19. Current liabilities – provisions .......................................................... 98
20. Non-current liabilities – provisions ..................................................... 98
21. Interest-bearing loans and borrowings ................................................. 99
22. Contributed equity ................................................................... 101
23. Retained earnings and reserves ........................................................ 103
24. Non-controlling interest ............................................................... 104
25. Statement of cash flows reconciliation. ................................................. 104
26. Interest in a jointly controlled operation ................................................ 105
27. Related party disclosures ............................................................. 106
28. Company details ..................................................................... 109
29. Key management personnel ........................................................... 109
30. Share based payment plans ........................................................... 112
31. Business combinations. ............................................................... 114
32. Commitments. ....................................................................... 118
33. Contingencies. ....................................................................... 119
34. Economic dependency. ............................................................... 120
35. Events after the reporting date ........................................................ 120
36. Auditor’s remuneration ............................................................... 122
37. Derivative financial instruments ........................................................ 123
38. Assets and liabilities classified as held for sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124
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Automotive Holdings Group