Notes to the group annual financial statements

For the year ended 31 May 2012

1. Significant accounting policies
2. Critical accounting estimates and assumptions
3. Financial risks
4. Property, plant and equipment
5. Intangible assets
6. Investments in associates and joint ventures
7. Loans receivable
8. Available-for-sale financial asset
9. Starter pack assets
10. Deferred taxation
11. Financial assets at fair value through profit or loss
12. Inventories
13. Trade and other receivables
14. Cash and cash equivalents
15. Assets and liabilities of disposal group classified as held-for-sale and discontinued operations
16. Share capital
17. Borrowings
18. Trade and other payables
19. Provision
20. Employee compensation and benefit expense
21. Operating profit
22. Finance (income)/costs
23. Taxation
24. Earnings per share
25. Cash generated by operations
26. Taxation paid
27. Disposal of subsidiaries
28. Acquisition of subsidiary
29. Commitments
30. Related party transactions
31. Directors’ emoluments
32. Segmental summary
33. Equity compensation benefit
34. Interest in subsidiaries, associates and joint ventures
35. Subsequent events
36. Contingencies