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CIMIC Group Limited Annual Report 2016 |
Financial Report
Financial Report
TABLE OF CONTENTS
Page
Consolidated Statement of Profit or Loss
87
Consolidated Statement of Other Comprehensive Income
88
Consolidated Statement of Financial Position
89
Consolidated Statement of Changes in Equity
90
Consolidated Statement of Cash Flows
91
Notes to the Consolidated Financial Statements
92
1.
Summary of significant accounting policies
92
2.
Revenue
101
3.
Expenses
101
4.
Net finance income / (costs)
102
5.
Auditor’s remuneration
103
6.
Income tax (expense) / benefit
104
7.
Cash and cash equivalents
105
8.
Trade and other receivables
105
9.
Current tax assets
107
10. Inventories
108
11. Investments accounted for using the equity method
108
12. Other investments
109
13. Deferred taxes
109
14. Property, plant and equipment
110
15. Intangibles
111
16. Trade and other payables
113
17. Current tax liabilities
113
18. Provisions
113
19. Interest bearing liabilities
114
20. Share Capital
115
21. Reserves
116
22. Retained earnings
117
23. Dividends
118
24. Earnings per share
119
25. Associates
120
26. Joint venture entities
122
27. Joint operations
130
28. Reconciliation of profit / (loss) for the period to net cash from operating activities
133
29. Acquisitions, disposals of controlled entities and businesses
134
30. Held for sale
136
31. Segment information
137
32. Commitments
140
33. Contingent liabilities
142
34. Capital risk management
143
35. Financial instruments
143
36. Employee benefits
153
37. Related party disclosures
160
38. CIMIC Group Limited and controlled entities
164
39. New accounting standards
178
40. Events subsequent to reporting date
179
Directors’ Declaration
180
Independent Auditor’s Report to the Members of CIMIC Group Limited
181
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