Table of contents

Emphasis of matter
We draw attention to the paragraph "Basis of preparation"
included in the section "Presentation of consolidated combined
financial statement" to the consolidated combined financial
statements, which describes that the businesses included in the
consolidated combined financial statements have not operated as a
single group until 14 December 2015. The consolidated combined
statement of financial position, consolidated combined statement
of profit or loss and comprehensive income, consolidated
combined statement of changes in equity and consolidated
combined statement of cash flow for the year ended 30 June 2016
are, therefore, not necessarily indicative of results that would have
occurred if the businesses had operated as a single business during
the year presented or of future results of the combined businesses.
Our opinion is not qualified in respect of this matter.
Other information
The Board of Directors is responsible for the other information.
The other information comprises the information included in the
annual report but does not include the consolidated combined
financial statements and our audit report thereon.
Our opinion on the consolidated combined financial statements
does not cover the other information and we do not express any
form of assurance conclusion thereon.
In connection with our audit of the consolidated combined
financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other
information is materially inconsistent with the consolidated
combined financial statements or our knowledge obtained in the
audit or otherwise appears to be materially misstated. If, based on
the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report
this fact. We have nothing to report in this regard.
Report on other legal and regulatory requirements
The management report is consistent with the consolidated
combined financial statements and has been prepared in
accordance with the applicable legal requirements.
PricewaterhouseCoopers, Societe cooperative
Represented by
Malik Lekehal
Luxembourg, 26 January 2017
Consolidated combined statement of financial position
As at 30 June
2016 2015
Figures in €
Notes
Assets
Non-Current Assets
Goodwill 6 795 443 896 793
Property plant and equipment 7 1 745 511 720 215
Other intangible assets 8 3 018 145 2 439 953
Loans to related parties 10 1 288 842 16 970
Loans to shareholders 12 1 622 802 -
Other financial assets 11 - 2 829 953
Deferred tax 17 3 410 442 1 321 032
Loan book 13 14 456 199 13 475 330
Total Non-Current Assets 26 337 384 21 700 246
Current Assets
Loans to related parties 10 3 013 550 1 221 550
Loans to shareholders 12 201 705 258 783
Other financial assets 11 446 592 -
Current tax receivable 37 483 310 -
Loan book 13 26 744 747 22 723 797
Other receivables 14 12 268 009 11 373 287
Cash and cash equivalents excluding bank overdrafts 16 18 908 385 7 970 677
Total Current Assets 62 066 298 43 548 094
Total Assets 88 403 682 65 248 340
| Introduction | Business Overview | Corporate Governance | Financial Statements | Other |
PricewaterhouseCoopers, Societe cooperative, 2 rue Gerhard Mercator, B.P. 1443, L-1014 Luxembourg T: +352 494848 1, F: +352 494848 2900, www.pwc.lu
Cabinet de revision agree. Expert-comptable (autorisation gouvemementale n°10028256)
R.C.S. Luxembourg B 65 477- TVA LU25482518
The above Consolidated Combined Statement of Financial Position should be read in conjunction with the accompanying notes.
MyBucks Annual Report 2016 70
71 MyBucks Annual Report 2016