NSE Annual Reports - The Nigerian Stock Exchange

NOTES TO THE CONSOLIDATED AND SEPARATEFINANCIAL STATEMENTS (CONT’D)FOR THE YEAR ENDED 31 DECEMBER 2012(b ) The Exchange(i) Statement of financial positionIn thousands of nairaNotePreviousGAAPEffect oftransition toIFRSIFRSPreviousGAAPEffect oftransition toIFRSIFRS1 Jan 201131 Dec 2011AssetsProperty, plant and equipmentIntangible assetsIntercompany receivablesInvestment in associatesInvestment in subsidiariesOther investmentsaacdef3,002,791-3,755,318387,804945,7004,208(1,371,527)924,331(297,594)-(275,656)11,7981,631,264924,3313,457,724387,804670,04416,0062,493,715-3,760,990387,804945,7004,208(1,047,189)590,199(246,274)-72,00011,0821,446,526590,1993,514,716387,8041,017,70015,290Total non-current assets8,095,821(1,008,648)7,087,1737,592,417(620,182)6,972,235InventoriesTrade, other receivablesand prepaymentsOther investmentsCash and cash equivalentsgch17,1352,167,3554012,528,286(17,135)(1,852,790)-(17,340)-314,5654012,510,9465,3741,818,1214012,638,923(5,374)(1,537,432)-(40,858)-280,6894012,598,065Total current assets4,713,177(1,887,265)2,825,9124,462,819(1,583,664)2,879,155Total assets12,808,998(2,895,913)9,913,08512,055,236(2,203,846)9,851,390EquityAccumulated fundTotal equityi7,373,7257,373,725(690,955)(690,955)6,682,7706,682,7707,270,4607,270,46041,45341,4537,311,9137,311,913LiabilitiesRetirement benefit obligationsTotal non current liabilitiesk1,295,4321,295,43214,95914,9591,310,3911,310,391686,046686,04625,80725,807711,853711,853Other liabilitiesm4,139,841(2,219,917)1,919,9244,098,730(2,271,106)1,827,624Total current liabilitiesTotal liabilities4,139,8415,435,273(2,219,917)(2,204,958)1,919,9243,230,3154,098,7304,784,776(2,271,106)(2,245,299)1,827,6242,539,477Total equity and liabilities12,808,998(2,895,913)9,913,08512,055,236(2,203,846)9,851,39065A N N U A L R E P O R T & A C C O U N T S 2 0 1 2