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TitleGuide to annual financial statements
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Table of Contents
                            Illustrative disclosures
About this guide
Independent auditor's report
Consolidated financial statements
	Financial highlights
	Consolidated statement of financial position
	Consolidated statement of profit or loss and other comprehensive income
	Consolidated statement of changes in equity
	Consolidated statement of cash flows
	Notes to the consolidated financial statements
		Basis of preparation
			1. Reporting entity
			2. Basis of accounting
			3. Functional and presentation currency
			4. Use of judgements and estimates
		Performance for the year
			5. Operating segments
			6. Discontinued operation
			7. Revenue
			8. Income and expenses
			9. Net finance costs
			10. Earnings per share
		Employee benefits
			11. Share-based payment arrangements
			12. Employee benefits
		Income taxes
			13. Income taxes
		Alternative performance measure
			14. Adjusted earnings before interest, tax, depreciation and amortisation (adjusted EBITDA)
			15. Biological assets
			16. Inventories
			17. Trade and other receivables
			18. Cash and cash equivalents
			19. Disposal group held for sale
			20. Property, plant and equipment
			21. Intangible assets and goodwill
			22. Investment property
			23. Equity-accounted investees
			24. Other investments, including derivatives
		Equity and liabilities
			25. Capital and reserves
			26. Capital management
			27. Loans and borrowings
			28. Trade and other payables
			29. Deferred income/revenue
			30. Provisions
		Financial instruments
			31. Financial instruments - Fair values and risk management
		Group composition
			32. List of subsidiaries
			33. Acquisition of subsidiary
			34. NCI
			35. Acquisition of NCI
		Other information
			36. Loan covenant waiver
			37. Operating leases
			38. Commitments
			40. Related parties
			41. Subsequent events
		Accounting policies
			42. Basis of measurement
			43. Correction of errors
			44. Significant accounting policies
			45. Standards issued but not yet adopted
Appendix I: New standards or amendments for 2016 and forthcoming requirements
Appendix II: Presentation of comprehensive income – Two‑statement approach
Appendix III: Statement of cash flows – Direct method
Appendix IV: Example disclosures for entities that early adopt 
Disclosure Initiative (Amendments
Appendix V: Example disclosures for entities that early adopt IFRS 9 Financial Instruments (2014)
Appendix VI: Other disclosures not illustrated in the consolidated financial statements
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