GLOBAL

19. CASH AND CASH EQUIVALENTSFor the purpose of cash ¯ow statement, cash and cash equivalents comprise bank and cashbalances, net of bank overdrafts and include the following balance sheet amounts:2002 2001$ $Cash at bank and on hand 423,400 257,029Bank overdrafts (112,782) (158,956)310,618 98,07320. FINANCE LEASESAmounts payable under ®nance leases are as follows:2002 2001$ $Not later than one ®nancial year 3,298 5,688Later than one ®nancial year but not later than ®ve ®nancial years Ð 3,298Minimum lease payments 3,298 8,986Less: Future ®nance charges (609) (1,653)2,689 7,333Representing lease liabilities:Current (note 16) 2,689 4,644Non-current (note17) Ð 2,6892,689 7,33321. COMMITMENTS(a) Lease commitmentsCommitments at the balance sheet date in relation to non-cancellable operating leasescontracted for at the reporting date but not recognised as liabilities, are payable as follows:2002 2001$ $Not later than one ®nancial year 4,428,145 3,718,291Later than one ®nancial year but not later than ®ve ®nancial years 4,818,738 5,612,1489,246,883 9,330,439The rental expenses for certain retail outlets vary according to the terms and conditions, asset out in their respective tenancy agreements. The rentals for those outlets are based onthe higher of a ®xed base rent per month or a percentage of the turnover generated by theparticular outlet.E-66