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APPENDIX A PRO-FORMA CONSOLIDATED FINANCIAL STATEMENTS 5. RECONCILIATION OF CONSOLIDATED PRO-FORMA AGAAP TO AUSTRALIAN IFRS CONSOLIDATED INCOME STATEMENT Pro-forma AGAAP to Pro-forma IFRS Adjustments have been made in converting the pro-forma amounts under AGAAP to pro-forma amounts under Australian IFRS: Year ended 31 December 2003 Pro-forma Adjustments Pro-forma AGAAP Australian IFRS 3 $000 $000 $000 Pro-forma Revenue under Australian IFRS 1,501,938 3,643 (a) 1,505,581 Profits from Ordinary Activities before Bonus Expense, Income Tax Expense and Outside Equity Interests 261,767 3,643 265,410 Outside equity interests excluding BBIPL (8,731) (914) (b) (9,645) Profit from Ordinary Activities before Bonus Expense and Income Tax Expense Attributable to Members and BBIPL Equity Interest 253,036 2,729 255,765 BBIPL outside equity interests (75,911) (819) (c) (76,730) Profit from Ordinary Activities before Bonus expense and Income Tax Expense Attributable to Members 177,125 1,910 179,035 (a) Fair valuation of investment properties 3,643 (b) Outside equity interest in fair valuation of investment properties (914) (c) Fair value adjustment attributable to BBIPL outside equity interests (819) 188
BABCOCK & BROWN PROSPECTUS 6. RECONCILIATION OF CONSOLIDATED PRO-FORMA AGAAP TO CONSOLIDATED AUSTRALIAN IFRS BALANCE SHEET Pro-forma AGAAP to Pro-forma Australian IFRS The following adjustments have been made in converting the pro-forma balances under AGAAP to pro-forma balances under Australian IFRS: At 31 December 2003 Pro-forma Adjustments Pro-forma AGAAP Australian IFRS $000 $000 $000 Assets Cash and trading securities 570,733 570,733 Fees receivable from financing transactions 47,202 47,202 Other receivables 64,468 64,468 Notes receivable 164,430 164,430 Investments in financial assets 58,651 58,651 Investments accounted for using the equity method 161,776 161,776 Transportation equipment 503,498 503,498 Real estate 388,671 388,671 Semiconductor equipment 4,720 4,720 Property, plant and equipment 19,539 19,539 Assets under development 65,565 65,565 Other assets 28,968 28,968 Deferred tax assets 68,591 68,591 Intangible assets 725,733 (725,733) (a) – Total Assets 2,872,545 (725,733) 2,146,812 Liabilities Accounts payable and accrued liabilities 244,848 244,848 Deposits 48,431 48,431 Deferred income 32,097 32,097 Interest bearing liabilities – Transportation equipment notes payable 505,888 505,888 – Real estate notes payable 341,617 341,617 – Other notes payable 131,595 131,595 Shareholder distributions payable 12,981 12,981 Current tax liabilities 7,524 7,524 Deferred tax liabilities 5,150 5,150 Other liabilities 6,038 6,038 Total Liabilities 1,336,169 1,336,169 Net Assets 1,536,376 (725,733) 810,643 189
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Lead Manager
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BABCOCK & BROWN PROSPECTUS TABLE OF
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BABCOCK & BROWN PROSPECTUS KEY OFFE
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BABCOCK & BROWN PROSPECTUS 5
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SECTION 1 SUMMARY OF KEY INFORMATIO
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BABCOCK & BROWN PROSPECTUS 2.2 PURP
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BABCOCK & BROWN PROSPECTUS 2.5 OWNE
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BABCOCK & BROWN PROSPECTUS 2.8 FOUN
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BABCOCK & BROWN PROSPECTUS 2.11 ASX
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SECTION 3 BUSINESS OVERVIEW 3 BUSIN
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SECTION 3 BUSINESS OVERVIEW Babcock
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SECTION 3 BUSINESS OVERVIEW Babcock
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SECTION 3 BUSINESS OVERVIEW Financi
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SECTION 3 BUSINESS OVERVIEW Backgro
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SECTION 3 BUSINESS OVERVIEW Princip
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SECTION 3 BUSINESS OVERVIEW Europea
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SECTION 3 BUSINESS OVERVIEW Acceler
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SECTION 3 BUSINESS OVERVIEW • New
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SECTION 3 BUSINESS OVERVIEW In 1996
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SECTION 3 BUSINESS OVERVIEW Case st
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SECTION 3 BUSINESS OVERVIEW Power t
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SECTION 3 BUSINESS OVERVIEW Selecte
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SECTION 3 BUSINESS OVERVIEW Future
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SECTION 3 BUSINESS OVERVIEW Forecas
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SECTION 3 BUSINESS OVERVIEW Backgro
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SECTION 3 BUSINESS OVERVIEW The com
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SECTION 3 BUSINESS OVERVIEW Railcar
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SECTION 3 BUSINESS OVERVIEW The sem
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SECTION 3 BUSINESS OVERVIEW STRUCTU
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SECTION 3 BUSINESS OVERVIEW Key dri
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SECTION 3 BUSINESS OVERVIEW Other O
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SECTION 3 BUSINESS OVERVIEW Future
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SECTION 3 BUSINESS OVERVIEW CORPORA
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SECTION 3 BUSINESS OVERVIEW Case st
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BABCOCK & BROWN PROSPECTUS Elizabet
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BABCOCK & BROWN PROSPECTUS Steven Z
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BABCOCK & BROWN PROSPECTUS 4.5.1 Au
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BABCOCK & BROWN PROSPECTUS As these
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BABCOCK & BROWN PROSPECTUS • Empl
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BABCOCK & BROWN PROSPECTUS In analy
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BABCOCK & BROWN PROSPECTUS The AGAA
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BABCOCK & BROWN PROSPECTUS 5.2.2 Su
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BABCOCK & BROWN PROSPECTUS As at 31
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BABCOCK & BROWN PROSPECTUS PRO-FORM
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BABCOCK & BROWN PROSPECTUS Year end
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BABCOCK & BROWN PROSPECTUS As at 31
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BABCOCK & BROWN PROSPECTUS It shoul
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BABCOCK & BROWN PROSPECTUS 5.3.2.2
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BABCOCK & BROWN PROSPECTUS Net corp
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BABCOCK & BROWN PROSPECTUS 5.3.2.4
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BABCOCK & BROWN PROSPECTUS 5.4.2 Pr
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BABCOCK & BROWN PROSPECTUS 5.4.3 Pr
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BABCOCK & BROWN PROSPECTUS (d) Fina
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BABCOCK & BROWN PROSPECTUS INDEPEND
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BABCOCK & BROWN PROSPECTUS read in
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BABCOCK & BROWN PROSPECTUS The Erns
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