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Financial Statements
Financial Statements
Consolidated Income Statement 68
Consolidated Statement of Comprehensive Income 69
Consolidated Statement of Financial Position 70
Consolidated Statement of Changes in Equity 71
Consolidated Statement of Cash Flows 72
Notes to the Consolidated Financial Statements
1. Reporting entity 73
2. Basis of preparation 76
3. Significant accounting policies 77
4. Segment reporting 91
5. Acquisitions 94
6. Discontinued operations 95
7. Revenue 96
8. Other income 96
9. Personnel expenses 96
10. Finance income and expense 97
11. Income tax 97
12. Exceptional items 100
13. Property, plant and equipment 101
14. Intangible assets 103
15. Associates and joint ventures 105
16. Inventories 107
17. Trade and other receivables 107
18. Other assets 108
19. Restricted cash 109
20. Cash and cash equivalents 109
21. Capital and reserves 109
22. Earnings per share 110
23. Loans and borrowings 111
24. Short term bank debt 112
25. Employee benefits 112
26. Share-based payments 118
27. Provisions 120
28. Government grants 122
29. Other liabilities 123
30. Trade and other payables 123
31. Financial risk management objectives and policies 123
32. Financial instruments 128
33. Leases 132
34. Capital commitments 133
35. Contingencies 133
36. Related parties 134
37. Subsequent events 138
Other Information 147
Independent Auditor’s Report 148
Shareholder Information 149
Section Information Here B