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87
BLUE LABEL INTEGRATED ANNUAL REPORT 2016
INDEX TO THE NOTES TO THE GROUP ANNUAL FINANCIAL
STATEMENTS
For the year ended 31 May 2016
1.
Results of operations
88
1.1 Segmental summary
1.2 Revenue
1.3 Operating profit
1.4 Finance costs and finance income
1.5 Earnings per share
1.6 Cash generated by operations
2.
Group composition
95
2.1 Investments in and loans to associates and
joint ventures
2.2 Disposal of subsidiary
2.3 Non-controlling interests
2.4 Interests in subsidiaries, associates and
joint ventures
3.
Financial instruments and
financial risks
112
3.1 Financial assets
3.1.1 Loans receivable
3.1.2 Trade and other receivables
3.1.3 Cash and cash equivalents
3.2 Financial liabilities
3.2.1 Trade and other payables
3.2.2 Borrowings
4.
Non-financial instruments
124
4.1 Goodwill
4.2 Intangible assets
4.3 Property, plant and equipment
4.4 Inventories
4.5 Provisions
5.
Employees
133
5.1 Employee compensation benefit
5.2 Employee compensation and benefit
expense
5.3 Directors’ emoluments
6.
Share capital
140
7.
Taxation
141
7.1 Income tax expense
7.2 Deferred taxation
7.3 Taxation paid
8.
Related parties
144
9.
Unrecognised items
146
9.1 Commitments
9.2 Subsequent events
10. Accounting framework
147
10.1 Basis of preparation
10.2 Going concern
10.3 Standards, amendments and
interpretations not yet effective
10.4 Other accounting policies
Where applicable, accounting policies and critical accounting estimates and judgements are included in the relevant note.