Investor Presentaiton
Appendix A
Index of policies illustrated in note 1 to the illustrative annual financial
statements
(a) Statement of compliance
(b)
Basis of preparation of the financial statements
(c)
Changes in accounting policies
(d)
Subsidiaries and non-controlling interests
(e)
Associates and joint ventures
(f)
Goodwill
(g)
Other investments in securities
(h) Derivative financial instruments
(i)
Hedging
(j)
Investment property
(k)
Property, plant and equipment
(1)
Intangible assets (other than goodwill)
(m)
(n)
Leased assets
Credit losses and impairment of assets
(o) Inventories and other contract costs
(d)
Contract assets and contract liabilities
(q) Trade and other receivables
Software-as-a-service (SaaS) arrangement costs
(r)
(s)
Cash and cash equivalents
(t)
(u)
(v)
Trade and other payables (other than refund liabilities)
Preference share capital
Interest-bearing borrowings
(w)
Convertible notes
(x)
Employee benefits
(y)
Income tax
(z)
Provisions and contingent liabilities
(aa)
Revenue and other income
(bb) Translation of foreign currencies
(cc)
Borrowing costs
(dd) Non-current assets held for sale and discontinued operations
(ee) Asset acquisition
(ff)
Related parties
(gg) Segment reporting
A1
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