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Contents
49
Financial Statements
Consolidated income statement
50
Consolidated statement of comprehensive income
51
Consolidated statement of financial position
52
Consolidated statement of changes in equity
53
Consolidated statement of cash flows
54
Notes to the Financial Statements
Basis of preparation
55
Basis of consolidation
56
Parent company information
1
Parent company financial information:
• statement of financial position;
58
• income statement;
58
• market value of listed investments;
59
• related cash flows; and
59
• source of shareholder dividends
59
2
Payment of dividends to shareholders
61
Group structure and performance
3
Segment information –
how the Group is organised and managed
62
4
Accounting movements in value that are
not reflected in profit: Reserves
68
5
Share capital and capital management
70
6
Business combinations
71
7
Events after the reporting date
73
Accounting for our Investments
8
Investments in controlled entities (subsidiaries)
73
9
Investments in jointly controlled entities
74
10 Investments in Associates
75
11 Other equity investments
80
12 Investment properties
82
13 Term deposits
84
14 Cash and cash equivalents
85
Revenue and expenses
15 Revenue
86
16 Other income
87
17 Expenses
88
Taxation
18 Income tax expense
91
19 Deferred tax assets and deferred tax liabilities
93
Risk management
20 Financial risk management
95
21 Fair value estimation
98
22 Derivative financial instruments
100
23 Interest bearing liabilities
101
24 Contingent liabilities
103
Fixed assets
25 Property plant and equipment
104
26 Exploration and evaluation assets
109
27 Intangible assets
110
Other operating assets and liabilities
28 Trade and other receivables
113
29 Inventories
114
30 Trade and other payables
115
31 Provisions
115
Other notes
32 Share based payments
117
33 Related parties
119
34 Commitments for expenditure
121
35 Other accounting policies
122
36 Remuneration of auditors
125
37 Deed of cross guarantee
126
Directors’ declaration
128
Independent auditor’s report
129
Financial Report