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Notes to the Group annual financial statements

For the year ended 31 May 2014

Blue Label Telecoms Limited (the Company) and its subsidiaries, joint ventures and associates (together referred to as the Group) are involved in the procurement, selling and distribution of prepaid products for, inter alia, fixed and mobile networks and all business ancillary thereto.

The annual financial statements comprise the consolidated financial statements of the Group and the stand-alone financial statements of the Company and were authorised by the board of directors, as indicated on page 97.

• 1. Significant accounting policies
• 2. Critical accounting estimates and assumptions
• 3. Financial risks
• 4. Property, plant and equipment
• 5. Intangible assets
• 6. Investments in and loans to associates and joint ventures
• 7. Loans receivable
• 8. Starter pack assets
• 9. Trade and other receivables
• 10. Deferred taxation
• 11. Inventories
• 12. Cash and cash equivalents
• 13. Share capital
• 14. Trade and other payables
• 15. Provisions
• 16. Borrowings
• 17. Revenue
• 18. Employee compensation and benefit expense
• 19. Operating profit
• 20. Finance (costs)/Income
• 21. Taxation
• 22. Earnings per share
• 23. Cash generated/(utilised) by operations
• 24. Taxation paid
• 25. Disposal of subsidiaries
• 26. Business combinations
• 27. Non-controlling interests
• 28. Related party transactions
• 29. Directors' and prescribed officer's emoluments
• 30. Segmental summary
• 31. Equity compensation benefit
• 32. Commitments
• 33. Interest in subsidiaries, associates and joint ventures
• 34. Subsequent events
• 35. Litigation update