Notes to and forming part of the consolidated financial
statements for the year ended 30 June 2010
Notes        Page number
Note 1 Summary of significant accounting policies 77
Note 2 Financial, capital and other risk management 85
Note 3 Critical accounting estimates and judgements 91
Note 4 Revenue 91
Note 5 Other income 92
Note 6 Expenses 92
Note 7 Income taxes 93
Note 8 Current assets – Cash and cash equivalents 94
Note 9 Current assets – Trade and other receivables 94
Note 10 Current assets - Inventories 95
Note 11 Current assets – Prepayments and other current assets 96
Note 12 Non-current assets – Trade and other receivables 96
Note 13 Non-current assets – Investments accounted for using the equity method 96
Note 14 Non-current assets – Property, plant and equipment 97
Note 15 Non-current assets – Deferred tax assets 98
Note 16 Non-current assets – Intangible assets 99
Note 17 Non-current assets – Prepayments and other non-current assets 101
Note 18 Current liabilities – Trade and other payables 102
Note 19 Current and non-current liabilities – Loans and borrowings 102
Note 20 Current and non-current liabilities – Provision for employee benefits 104
Note 21 Current and non-current liabilities – Deferred purchase consideration 104
Note 22 Current and non-current liabilities – Derivatives 104
Note 23 Current and non-current liabilities – Other provisions 106
Note 24 Non-current liabilities – Deferred tax liabilities 107
Note 25 Contributed equity 108
Note 26 Reserves and retained profits 110
Note 27 Non-controlling interest 111
Note 28 Dividends 112
Note 29 Related party transactions 112
Note 30 Key management and top five remunerated personnel 116
Note 31 Business combinations 120
Note 32 Investments in associates 121
Note 33 Interests in joint ventures and partnerships 122
Note 34 Reconciliation of operating profit after income tax to net cash inflow from operating activities 124
Note 35 Earnings / (loss) per share 125
Note 36 Remuneration of auditors 126
Note 37 Events occurring after statement of financial position date 127
Note 38 Contingent liabilities 127
Note 39 Commitments for expenditure 128
Note 40 Share-based payments 128
Note 41 Operating segments 131
Note 42 Deed of cross guarantee 134
Note 43 Parent entity financial information 136