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INTEGRATED RESULTS PRESENTATION
KING III APPLICATION
 
   



Notes to the financial statements

for the year ended 31 March 2014

  1. General information
  2. Summary of significant accounting policies
  3. Critical accounting estimates and judgements
  4. Financial risk management
  5. Segment information
  6. Property, plant and equipment
  7. Intangible assets
  8. Investment in equity-accounted investees
  9. Investment in subsidiaries
  10. Future fuel supplies
  11. Deferred tax
  12. Investment in securities
  13. Loans receivable
  14. Derivatives held for risk management
  15. Finance lease receivables
  16. Payments made in advance
  17. Trade and other receivables
  18. Inventories
  19. Financial trading assets and liabilities
  20. Cash and cash equivalents
  21. Non-current assets and liabilities held-for-sale
  22. Service concession arrangements
  23. Share capital
  24. Debt securities and borrowings
  25. Embedded derivatives
  26. Deferred income
  27. Employee benefit obligations
  28. Provisions
  29. Finance lease liabilities
  30. Trade and other payables
  31. Payments received in advance
  32. Revenue
  33. Primary energy
  34. Net employee benefit expense
  35. Depreciation and amortisation expense
  36. Net impairment loss
  37. Other operating expenses
  38. Other income
  39. Net fair value loss on financial instruments,excluding embedded derivatives
  40. Finance income
  41. Finance cost
  42. Income tax
  43. Cash generated from operations
  44. Guarantees and contingent liabilities
  45. Commitments
  46. Related-party transactions
  47. Events after the reporting date
  48. Restatement of comparatives
  49. Directors’ remuneration
  50. New standards and interpretations
  51. Information required by the Public Finance Management Act
  52. Pro forma revaluation of property, plant and equipment (unaudited)