AS AT 30 JUNE 2011
50
Contents
Page
1 Summary of signifcant accounting policies
51
2 Critical accounting estimates
60
3 Segment information
61
4 Revenue
62
5 Expenses
62
6 Income tax expense
63
7 Cash and cash equivalents
64
8 Current assets – Receivables
64
9 Current assets – Customer loans
64
10 Current assets – Inventories
65
11 Current assets – Current tax receivable
65
12 Non–current assets – Receivables
65
13 Non-current assets – Customer loans
65
14 Non-current assets – Plant and equipment
66
15 Non-current assets – Deferred tax assets
67
16 Non-current assets – Goodwill
67
17 Non-current assets – Intangible assets
68
18 Current liabilities – Payables
68
19 Current liabilities – Borrowings
69
20 Current liabilities – Current tax liabilities
69
21 Current liabilities – Provisions
69
22 Non-current liabilities – Borrowings
70
23 Non-current liabilities – Deferred tax liabilities
72
24 Non-current liabilities – Provisions
72
25 Non-current liabilities – Derivative fnancial instruments
72
26 Contributed equity
73
27 Reserves and retained profts
75
28 Dividends
76
29 Key Management Personnel disclosures
77
30 Capital and leasing commitments
80
31 Reconciliation of proft after income tax to net cash infow from operating activities
80
32 Subsidiaries
81
33 Related party transactions
81
34 Remuneration of auditors
82
35 Contingencies
82
36 Earnings per share
83
37 Share-based payments
84
38 Financial risk management
88
39 Deed of Cross Guarantee
94
40 Events occurring after the reporting period
96
41 Parent entity fnancial information
96
Notes to the Financial Statements