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101
BLUE LABEL
INTEGRATED ANNUAL REPORT 2017
Index
to the notes to the Group annual
financial statements
For the year ended 31 May 2017
1.
Results of operations
102
1.1 Segmental summary
1.2 Revenue
1.3 Operating profit
1.4 Finance costs and finance income
1.5 Earnings per share
1.6 Cash generated by operations
2.
Group composition
109
2.1 Investments in and loans to associates and
joint ventures
2.2 Investments in and loans to venture capital
associates and joint venture
2.3 Non-controlling interests
2.4 Interests in subsidiaries, associates and
joint ventures
3.
Financial instruments and
financial risks
128
3.1 Financial assets
3.1.1 Loans receivable
3.1.2 Trade and other receivables
3.1.3 Cash and cash equivalents
3.2 Financial liabilities
3.2.1 Trade and other payables
3.2.2 Borrowings
4.
Non-financial instruments
140
4.1 Goodwill
4.2 Intangible assets
4.3 Property, plant and equipment
4.4 Inventories
4.5 Provisions
5.
Employees
149
5.1 Employee compensation benefit
5.2 Employee compensation and benefit
expense
5.3 Directors’ emoluments
6.
Share capital
156
7.
Taxation
157
7.1 Income tax expense
7.2 Deferred taxation
7.3 Taxation paid
8.
Related parties
160
9.
Unrecognised items
162
9.1 Commitments
9.2 Subsequent events
10. Accounting framework
164
10.1 Basis of preparation
10.2 Going concern
10.3 Standards, amendments and
interpretations not yet effective
10.4 Other accounting policies
Where applicable, accounting policies and critical accounting estimates and judgements are included in the relevant note.