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CONTENTS OF

THE NOTES TO THE

CONSOLIDATED

FINANCIAL

STATEMENTS

01 Reporting entity. . . . . . . . . . . . . . . . . . . . . 058

02 Basis of accounting. . . . . . . . . . . . . . . . . . . . 058

03 Functional and presentation currency. . . . . . . . . . . . 058

04 Significant accounting estimates and judgements . . . . . . . 058

05 Income and expenses . . . . . . . . . . . . . . . . . . . 060

06 Financial assets and financial liabilities. . . . . . . . . . . . 062

07 Income tax expense/(benefit). . . . . . . . . . . . . . . 064

08 Non-financial assets and liabilities. . . . . . . . . . . . . . . . . . . . . . . . . . . 065

09 Equity. . . . . . . . . . . . . . . . . . . . . . . . . 077

10 Cash flow information. . . . . . . . . . . . . . . . . . . 080

11 Capital management . . . . . . . . . . . . . . . . . . . 081

12 Financial risk management. . . . . . . . . . . . . . . . . 082

13 Subsidiaries . . . . . . . . . . . . . . . . . . . . . . . 092

14 Contingencies . . . . . . . . . . . . . . . . . . . . . . 092

15 Commitments . . . . . . . . . . . . . . . . . . . . . . 093

16 Directors and Key Management Personnel disclosures . . . . . 094

17 Remuneration of auditors. . . . . . . . . . . . . . . . . 095

18 Related party disclosures . . . . . . . . . . . . . . . . . 096

19 Significant events after the balance date . . . . . . . . . . . 096

20 Parent entity financial information. . . . . . . . . . . . . . 097

21 Summary of significant accounting policies . . . . . . . . . . 099

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