Preliminary Final Report - Financial Review

Notes continuedfor the period ended 31 December 20114. ITEMS INCLUDED IN PROFIT / (LOSS) BEFORE TAXNote6 months toDecember 2011$m12 months toJune 2011$mFinance costsInterest- Related parties (1.2) (4.2)- Other parties (52.0) (108.2)Finance charge for finance leases (9.6) (10.3)Facility fees (16.3) (26.0)Impact of discounting- Related parties (10.5) (9.3)Interest rate swap close out transferred from equity (0.9) (1.6)Total finance costs (90.5) (159.6)Depreciation of property, plant and equipment- Buildings (1.4) (3.0)- Plant and equipment (505.5) (849.5)- Leasehold land, buildings and improvements (5.8) (13.1)Total depreciation of property, plant and equipment (512.7) (865.6)Amortisation- Intangibles (33.0) (0.6)Net gain / (loss) on sale of assets- Controlled entities and businesses 11 229.3 259.4- Other investments ‐ 49.0- Land and buildings ‐ 0.2- Plant and equipment 15.5 13.6Total gain / (loss) on sale of assets 244.8 322.2Net gain on acquisition of controlled entities- Controlled entities ‐ 101.0Impairments‐ Investments in infrastructure toll road companies (70.0) (4.0)‐ Investments accounted for using the equity method 10 (50.0) (296.4)‐ Other investments (0.8) ‐‐ Intangibles (3.1) (0.7)Total impairments (123.9) (301.1)Leighton Holdings LimitedAppendix 4E and Consolidated Preliminary Final Report for the Period Ended 31 December 2011 13