IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK

18

Wiley IFRS: Practical Implementation Guide and Workbook

7 .3 .6 Extracts from Published F inancial Statements BARLOWORLD , Annual Report 2006 Consolidated Balance Sheet at September 30

2004'

2005'

2006

Notes

Rm

Rm

Rm

ASSETS Noncurrent assets

14,289 14,158 13,990

Property, plant, and equipment

7,706 2,433

2 3 4 5 6 7 8

8,299 3,005

7,922 2,485

Goodwill

Intangible assets

260 5 18

242 319

323 749 566 597 750

Investment in associates and joint ventures

Finance lease receivables Long-term financial assets Deferred taxation assets

1,631

1,495

655 823

893 766

Current assets Vehicle rental fleet

21,365 14,465 13,831

2,196 4,793 5,859

1,887 5,103 5,232

2 9

3,441 5,907 7,026

Inventories

Trade and other receivables

10

Taxation

47

17

38

Cash and cash equivalents Assets classified as held for sale

1,399 -illl 28.62J

1,443 -l22 21..82.l.

11 12

2, 134 2840

3.5...651

Total assets

EQUITY AND LIABILITIES Capital and reserves Share capital and premium

1,397 1,462 8,627

1,209 1,807 7,501

13 14 14

327

Other reserves Retained income

3,46 1 9,881

Interest of shareholders of Barloworld Limited

13,669 11,486 10,517

Minority interest

14

691

718

644

Interest of all sha reholders

14,360 12,130 11,235

Noncurrent liabilities

7,920 5,475

7,76 1 5,4 10

7,540 4,87 1

Interest-bearing

15

Deferred taxation liabilities

8

870 468

905 383

795 503

Provisions

16 17

Other noninterest bearing

1,107

1,063 8,732 5,163

1,371 9,046 5,246

Current liabilities

13,374

Trade and other payables

6,663

18 16

Provisions Taxation

536 705

480 457

493 468

Amounts due to bankers and short-term loans Liabilities directly associated with assets classified as held for sale

19

4,409

2,632

2,839

12

.LQ6l

Total equity and liabilities

3.5...651

28.623.

21..82.l.

• Restated: Refer to Note 33.

7.4 Incom e S tatemen t 7.4.1 All items that qualify as income or ex pens e should be included in the pro fit or loss calcula- tion for the period, unless sta ted otherwise . The minimum line items to be included in the inc ome statement a re • Revenue • F inan ce costs • Shar e of the pro fit or loss of associates and j oint ventures accounte d for using the eq uity method • The to tal of the posttax profit o r loss of d iscontinued ope ra tions, post-tax gain or loss rec og– ni zed on th e di sp osal of the asse ts o r d isp osal group(s) constituting the discont inued opera– ti on

• Tax expense • P rofit o r loss