Appendix 2: Report codes (Position)
| Reference | Report Line | Report Code |
|---|---|---|
|
|
Assets |
|
|
AASB101.54(i) |
Cash and cash equivalents |
CASH |
|
AASB101.54(h) |
Trade and other receivables |
AR-CURR |
|
AASB101.54(g) |
Inventories |
INVENTORY |
|
AASB101.54(f) |
Biological assets |
BIOASS_CUR |
|
AASB101.54(d) |
Other investments |
OH_INV_CUR |
|
AASB101.54(n) |
Current tax assets |
CURR_TAX |
|
|
Prepayments |
PREPAY |
|
AASB101.54(j), 5.38-40 |
Assets classified as held for sale |
SALE_ASS |
|
|
Total current assets |
|
|
AASB101.54(h) |
Trade and other receivables |
AR_NON |
|
AASB101.54(d) |
Other investments |
OH_INV_NON |
|
AASB101.54(e), 128.38 |
Investments in equity accounted investees |
EQU_INVEST |
|
AASB101.54(b) |
Investment property |
INVST_PROP |
|
AASB101.54(o), 56 |
Deferred tax assets |
DEF_TAXASS |
|
AASB101.55 |
Employee benefits |
EM_BEN_CUR |
|
AASB101.54(a) |
Property, plant, and equipment |
PLANT |
|
AASB101.54(f) |
Biological assets |
BIOASS_NON |
|
AASB101.54(c) |
Intangible assets |
INTANG |
|
|
Total non-current assets |
|
|
|
Total assets |
|
|
|
Liabilities |
|
|
AASB101.55 |
Bank overdraft |
BNK_OD |
|
AASB101.54(k) |
Trade and other payables |
AP_CUR |
|
AASB101.54(m) |
Loans and borrowings |
LOAN_CUR |
|
AASB101.54(n) |
Current tax payable |
TAX_PA_CUR |
|
AASB101.54(i) |
Provisions |
PROVIS_CUR |
|
AASB101.55, 111.42(b) |
Deferred income |
DEF_Y_CUR |
|
AASB101.54(P), 5.38-40 |
Liabilities classified as held for sale |
LIB_SALE |
|
|
Total current liabilities |
|
|
AASB101.54(m) |
Loans and borrowings |
LOAN_NON |
|
|
Derivatives |
DERIV |
|
AASB101.55 |
Employee benefits |
EM_BEN_NON |
|
AASB101.55, 120.24 |
Deferred income |
DEF_Y_NON |
|
AASB101.54(l) |
Provisions |
PROVIS_NON |
|
AASB101.54(o), 56 |
Deferred tax liabilities |
DEF_TAXLIB |
|
|
Total non-current liabilities |
|
|
|
Total liabilities |
|
|
|
Net assets |
|
|
|
Equity |
|
|
AASB101.54(r), 78(e) |
Share capital |
CAP |
|
AASB101.54(r), 78(e) |
Reserves |
RES |
|
AASB101.55, 78(e) |
Retained earnings |
RE |
|
|
Total equity attributed to equity holders of the company |
|
|
AASB101.54(q), 127.27 |
Non-controlling interest |
NC |
|
|
Total equity |
|
|
|
||
|
|
Continuing operations |
|
|
AASB101.82(a) |
Revenue |
REV |
|
AASB101.99, 103, 102.36(d) |
Cost of sales |
COGS |
|
|
Gross profit |
|
|
AASB101.99, 103 |
Other income |
OTH_Y |
|
AASB101.99, 103 |
Distribution expenses |
DIS_EXP |
|
AASB101.99, 103 |
Administrative expenses |
ADM_EXP |
|
AASB101.99, 103, 138.126 |
Research and development expenses |
RND_EXP |
|
AASB101.99, 103 |
Other expenses |
OTH_EXP |
|
|
Results from operating activities |
|
|
|
Finance income |
FIN_Y |
|
AASB101.82(b) |
Finance costs |
EIN_CST |
|
|
Net finance costs |
|
|
AASB101.82(c), 128.38 |
Share of profit of equity accounted investees (net of income tax) |
PRO_EQU |
|
|
Profit before income tax |
|
|
AASB101.82(d), 112.77 |
Income tax expense |
TAX_EXP |
|
|
Profit from continuing operations |
|
|
|
Discontinued operation |
|
|
AASB101.82(e), 5.33(a) |
Profit (loss) from discontinued operations (net of income tax) |
PRO_DIS |
|
|
Profit for the period |
|
|
|
Other comprehensive income |
|
|
AASB101.82(g), 121.52(b) |
Foreign currency translation differences for foreign operations |
FOREX |
|
AASB101.82(g) |
Net loss on hedge of net investment in foreign operations |
HEDGE |
|
AASB101.82(g) |
Revaluation of property, plant, and equipment |
REVAL |
|
AASB 7.23(c) |
Effective portion of changes in fair value of cash flow hedges |
CHG_HEDGE |
|
AASB 7.20(a)(ii) |
Net change in fair value of available-for- sale financial assets |
CHG_FINAS1 |
|
AASB101.92, 7.23(d) |
Net change in fair value of available-for- sale financial assets transferred to profit or loss |
CHG_FINAS2 |
|
AASB101.82(g), 119.93B |
Defined benefit plan actuarial gains (losses) |
DEFBEN |
|
AASB101.91(b) |
Income tax on other comprehensive income |
|
|
|
Other comprehensive income, net of income tax |
|
|
|
Total comprehensive income for the period |
|
|
|
Profit attributed to: |
|
|
AASB101.83(a)(ii) |
Owners of the Company |
|
|
AASB101.83(a)(i) |
Non-controlling interest |
|
|
|
Profit for the period |
|
|
|
Total comprehensive income attributed to: |
|
|
AASB101.83(b)(ii) |
Owners of the Company |
|
|
AASB101.83(b)(i) |
Non-controlling interest |
|
|
|
Total comprehensive income for the period |
|
|
|
Earnings per share |
|
|
AASB 133.66 |
Basic earnings per share |
|
|
AASB 133.66 |
Diluted earnings per share |
|
|
|
|
|
|
|
Continuing operations |
|
|
AASB 133.66 |
Basic earnings per share |
|
|
AASB 133.66 |
Diluted earnings per share |
|