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'ĚljĚƑƑĚē ƥîNJ îƙƙĚƥƙ îƑĚ Šūƥ ƑĚČūijŠĿƙĚē ljūƑ ƥĚŞƎūƑîƑNj ēĿljljĚƑĚŠČĚƙ ċĚƥDžĚĚŠ ƥĺĚ ČîƑƑNjĿŠij îŞūƭŠƥ îŠē ƥîNJ ċîƙĚƙ ūlj
ĿŠDŽĚƙƥŞĚŠƥƙ ĿŠ ƙƭċƙĿēĿîƑNj ČūŞƎîŠĿĚƙȡ ċƑîŠČĺĚƙ îŠē îƙƙūČĿîƥĚ ČūŞƎîŠNj îŠē ĿŠƥĚƑĚƙƥ ĿŠ ŏūĿŠƥ îƑƑîŠijĚŞĚŠƥƙ DžĺĚƑĚ Ŀƥ Ŀƙ Šūƥ
ƎƑūċîċŕĚ ƥĺîƥ ƥĺĚ ēĿljljĚƑĚŠČĚƙ DžĿŕŕ ƑĚDŽĚƑƙĚ ĿŠ ƥĺĚ ljūƑĚƙĚîċŕĚ ljƭƥƭƑĚ îŠē ƥîNJîċŕĚ ƎƑūǛƥ DžĿŕŕ Šūƥ ċĚ îDŽîĿŕîċŕĚ îijîĿŠƙƥ DžĺĿČĺ ƥĺĚ
temporary difference can be utilised.
'ĚljĚƑƑĚē ƥîNJ îƙƙĚƥƙ îŠē ŕĿîċĿŕĿƥĿĚƙ îƑĚ ūljljƙĚƥ DžĺĚŠ ƥĺĚƑĚ Ŀƙ î ŕĚijîŕŕNj ĚŠljūƑČĚîċŕĚ ƑĿijĺƥ ƥū ūljljƙĚƥ ČƭƑƑĚŠƥ ƥîNJ îƙƙĚƥƙ îŠē
ŕĿîċĿŕĿƥĿĚƙ îŠē DžĺĚŠ ƥĺĚ ēĚljĚƑƑĚē ƥîNJ ċîŕîŠČĚƙ ƑĚŕîƥĚ ƥū ƥĺĚ ƙîŞĚ ƥîNJîƥĿūŠ îƭƥĺūƑĿƥNjȦ ƭƑƑĚŠƥ ƥîNJ îƙƙĚƥƙ îŠē ƥîNJ ŕĿîċĿŕĿƥĿĚƙ
are offset where the entity has a legally enforceable right to offset and intends either to settle on a net basis, or to realise
the asset and settle the liability simultaneously.
ƭƑƑĚŠƥ îŠē ēĚljĚƑƑĚē ƥîNJ Ŀƙ ƑĚČūijŠĿƙĚē ĿŠ ƥĺĚ ūŠƙūŕĿēîƥĚē ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē gūƙƙȡ ĚNJČĚƎƥ ƥū ƥĺĚ ĚNJƥĚŠƥ ƥĺîƥ Ŀƥ ƑĚŕîƥĚƙ
ƥū ĿƥĚŞƙ ƑĚČūijŠĿƙĚē ĿŠ ūƥĺĚƑ ČūŞƎƑĚĺĚŠƙĿDŽĚ ĿŠČūŞĚ ūƑ ēĿƑĚČƥŕNj ĿŠ ĚƐƭĿƥNjȦ TŠ ƥĺĿƙ ČîƙĚȡ ƥĺĚ ƥîNJ Ŀƙ îŕƙū ƑĚČūijŠĿƙĚē ĿŠ ūƥĺĚƑ
comprehensive income or directly in equity, respectively.
ljȴ HūDŽĚƑŠŞĚŠƥ ijƑîŠƥƙȠ
i)
Grants from the government are recognised at their fair value where there is a reasonable assurance that the grant
will be received and the Group will comply with all attached conditions.
ii) Government grants relating to the purchase of property, plant and equipment are included in non-current liabilities as
ēĚljĚƑƑĚē ĿŠČūŞĚ îŠē îƑĚ ČƑĚēĿƥĚē ƥū ƥĺĚ ūŠƙūŕĿēîƥĚē ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē gūƙƙ ĿŠ ƎƑūƎūƑƥĿūŠ ƥū ēĚƎƑĚČĿîƥĿūŠ ūDŽĚƑ
ƥĺĚ ĚNJƎĚČƥĚē ŕĿDŽĚƙ ūlj ƥĺĚ ƑĚŕîƥĚē îƙƙĚƥƙ îŠē ƎƑĚƙĚŠƥĚē DžĿƥĺĿŠ ūƥĺĚƑ ĿŠČūŞĚȦ
ĿĿĿȴ HūDŽĚƑŠŞĚŠƥ ijƑîŠƥƙ ƑĚŕîƥĿŠij ƥū ĿŠČūŞĚ îƑĚ ēĚljĚƑƑĚē îŠē ƑĚČūijŠĿƙĚē ĿŠ ƥĺĚ ūŠƙūŕĿēîƥĚē ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē gūƙƙ
over the period necessary to match them with the costs that they are intended to compensate and presented within
other income.
ijȴ gĚîƙĚƙȠ
ƙ î ŕĚƙƙĚĚȠ
Leases of property, plant and equipment where the Group, as lessee, has substantially all the risks and rewards of
ūDžŠĚƑƙĺĿƎ îƑĚ ČŕîƙƙĿǛĚē îƙ ǛŠîŠČĚ ŕĚîƙĚƙȦ GĿŠîŠČĚ ŕĚîƙĚƙ îƑĚ ČîƎĿƥîŕĿƙĚē îƥ ƥĺĚ ŕĚîƙĚɄƙ ĿŠČĚƎƥĿūŠ îƥ ƥĺĚ ljîĿƑ DŽîŕƭĚ ūlj ƥĺĚ
leased property or, if lower, the present value of the minimum lease payments. The corresponding rental obligations, net
ūlj ǛŠîŠČĚ ČĺîƑijĚƙȡ îƑĚ ĿŠČŕƭēĚē ĿŠ ċūƑƑūDžĿŠijƙ ūƑ ūƥĺĚƑ ǛŠîŠČĿîŕ ŕĿîċĿŕĿƥĿĚƙ îƙ îƎƎƑūƎƑĿîƥĚȦ /îČĺ ŕĚîƙĚ ƎîNjŞĚŠƥ Ŀƙ îŕŕūČîƥĚē
ċĚƥDžĚĚŠ ƥĺĚ ŕĿîċĿŕĿƥNj îŠē ǛŠîŠČĚ ČūƙƥȦ ¹ĺĚ ǛŠîŠČĚ Čūƙƥ Ŀƙ ČĺîƑijĚē ƥū ƥĺĚ ūŠƙūŕĿēîƥĚē ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē gūƙƙ ūDŽĚƑ
the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each
period.
gĚîƙĚƙ ĿŠ DžĺĿČĺ î ƙĿijŠĿǛČîŠƥ ƎūƑƥĿūŠ ūlj ƥĺĚ ƑĿƙŒƙ îŠē ƑĚDžîƑēƙ ūlj ūDžŠĚƑƙĺĿƎ îƑĚ Šūƥ ƥƑîŠƙljĚƑƑĚē ƥū ƥĺĚ HƑūƭƎ îƙ ŕĚƙƙĚĚ îƑĚ
ČŕîƙƙĿǛĚē îƙ ūƎĚƑîƥĿŠij ŕĚîƙĚƙȦ ¡îNjŞĚŠƥƙ ŞîēĚ ƭŠēĚƑ ūƎĚƑîƥĿŠij ŕĚîƙĚƙ ȳŠĚƥ ūlj îŠNj ĿŠČĚŠƥĿDŽĚƙ ƑĚČĚĿDŽĚē ljƑūŞ ƥĺĚ ŕĚƙƙūƑȴ
îƑĚ ČĺîƑijĚē ƥū ƥĺĚ ūŠƙūŕĿēîƥĚē ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē gūƙƙ ūŠ î ƙƥƑîĿijĺƥȹŕĿŠĚ ċîƙĿƙ ūDŽĚƑ ƥĺĚ ƎĚƑĿūē ūlj ƥĺĚ ŕĚîƙĚ ƭŠŕĚƙƙ
ƥĺĚ ƎîNjŞĚŠƥƙ îƑĚ ƙƥƑƭČƥƭƑĚē ƥū ĿŠČƑĚîƙĚ ĿŠ ŕĿŠĚ DžĿƥĺ ĚNJƎĚČƥĚē ijĚŠĚƑîŕ ĿŠǜîƥĿūŠ ƥū ČūŞƎĚŠƙîƥĚ ljūƑ ƥĺĚ ŕĚƙƙūƑɄƙ ĚNJƎĚČƥĚē
ĿŠǜîƥĿūŠîƑNj Čūƙƥ ĿŠČƑĚîƙĚƙȦ
ƙ î ŕĚƙƙūƑȠ
Income from operating leases where the Group is a lessor is recognised as income on a straight-line basis over the lease
ƥĚƑŞ ƭŠŕĚƙƙ ƥĺĚ ƑĚČĚĿƎƥƙ îƑĚ ƙƥƑƭČƥƭƑĚē ƥū ĿŠČƑĚîƙĚ ĿŠ ŕĿŠĚ DžĿƥĺ ĚNJƎĚČƥĚē ijĚŠĚƑîŕ ĿŠǜîƥĿūŠ ƥū ČūŞƎĚŠƙîƥĚ ljūƑ ƥĺĚ ĚNJƎĚČƥĚē
ĿŠǜîƥĿūŠîƑNj Čūƙƥ ĿŠČƑĚîƙĚƙȦ ¹ĺĚ ƑĚƙƎĚČƥĿDŽĚ ŕĚîƙĚē îƙƙĚƥƙ îƑĚ ĿŠČŕƭēĚē ĿŠ ƥĺĚ ūŠƙūŕĿēîƥĚē îŕîŠČĚ ¬ĺĚĚƥ ċîƙĚē ūŠ ƥĺĚĿƑ
nature.
ÀŠēĚƑ ČūŞċĿŠĚē ŕĚîƙĚ îijƑĚĚŞĚŠƥƙȡ ŕîŠē îŠē ċƭĿŕēĿŠij îƑĚ îƙƙĚƙƙĚē ĿŠēĿDŽĿēƭîŕŕNjȦ gĚîƙĚ ƑĚŠƥîŕ îƥƥƑĿċƭƥîċŕĚ ƥū ƥĺĚ ūƎĚƑîƥĿŠij
ŕĚîƙĚ îƑĚ ČĺîƑijĚē ƥū ƥĺĚ ūŠƙūŕĿēîƥĚē ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē gūƙƙ îƙ ŕĚîƙĚ ĿŠČūŞĚ DžĺĚƑĚîƙ ŕĚîƙĚ ĿŠČūŞĚ îƥƥƑĿċƭƥîċŕĚ ƥū
ǛŠîŠČĚ ŕĚîƙĚ Ŀƙ ƑĚČūijŠĿƙĚē îƙ ǛŠîŠČĚ ŕĚîƙĚ ƑĚČĚĿDŽîċŕĚ îŠē ƑĚČūijŠĿƙĚē ūŠ ƥĺĚ ċîƙĿƙ ūlj ĚljljĚČƥĿDŽĚ ĿŠƥĚƑĚƙƥ ƑîƥĚȦ
ĺȴ
ƭƙĿŠĚƙƙ ČūŞċĿŠîƥĿūŠȠ
The acquisition method of accounting is used to account for all business combinations, regardless of whether equity
instruments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary comprises the:
Consolidated
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Notes to the Financial Statements
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