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1、International GAAP Holdings LimitedFinancial statements for the year ended 31 December 2009The model financial statements of International GAAP Holdings Limited are intended to illustrate the presentation and disclosure requirements of International Financial Reporting Standards (IFRSs). They also c
2、ontain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided with a specific Standard. International GAAP Holdings Limited is assumed to have presented financial statements in accordance with IFRSs for a num
3、ber of years. Therefore, it is not a first-time adopter of IFRSs. Readers should refer to IFRS 1 First-time Adoption of International Financial Reporting Standards for specific requirements regarding an entitys first IFRS financial statements, and to the IFRS 1 section of Deloittes Presentation and
4、Disclosure Checklist for details of the particular disclosure requirements applicable for first-time adopters.The model financial statements have been presented without regard to local laws or regulations. Preparers of financial statements will need to ensure that the options selected under IFRSs do
5、 not conflict with such sources of regulation (e.g. the revaluation of assets is not permitted in certain regimes - but these financial statements illustrate the presentation and disclosures required when an entity adopts the revaluation model under IAS 16 Property, Plant and Equipment). In addition
6、, local laws or securities regulations may specify disclosures in addition to those required by IFRSs (e.g. in relation to directors remuneration). Preparers of financial statements will consequently need to adapt the model financial statements to comply with such additional local requirements.The m
7、odel financial statements do not include separate financial statements for the parent, which may be required by local laws or regulations, or may be prepared voluntarily. Where an entity presents separate financial statements that comply with IFRSs, the requirements of IAS 27 Consolidated and Separa
8、te Financial Statements will apply. Separate statements of comprehensive income, financial position, changes in equity and cash flows for the parent will generally be required, together with supporting notes.Suggested disclosures are cross-referenced to the underlying requirements in the texts of th
9、e relevant Standards and Interpretations. References are generally to the most recent version of the relevant Standard or Interpretation (unless specified otherwise) where the Standard or Interpretation has been adopted by International GAAP Holdings Limited. Therefore, references to IFRS 3, IAS 1 a
10、nd IAS 27 are to IFRS 3 (as revised in 2008), IAS 1 (as revised in 2007) and IAS 27 (as revised in 2008) respectively.In these 2009 model financial statements, we have illustrated the impact of the adoption of a number of new and revised Standards and Interpretations (see note 2 to the financial sta
11、tements for details).IAS 1 (as revised in 2007) introduced a number of terminology changes, including revised titles for the financial statements (e.g. statement of financial position instead of balance sheet). The revised terminology has been adopted throughout these model financial statements. Pre
12、parers should be aware, however, that the new titles for the financial statements are not mandatory.For the purposes of presenting the statements of comprehensive income and cash flows, the alternatives allowed under IFRSs for those statements have been illustrated. Preparers should select the alter
13、natives most appropriate to their circumstances.Note that in these model financial statements, we have frequently included line items for which a nil amount is shown, so as to illustrate items that, although not applicable to International GAAP Holdings Limited, are commonly encountered in practice.
14、 This does not mean that we have illustrated all possible disclosures. Nor should it be taken to mean that, in practice, entities are required to display line items for such nil amounts.ContentsPageConsolidated statement of comprehensive income Alt 1 Single statement presentation, with expenses anal
15、ysed by function4Alt 2 Presentation as two statements, with expenses analysed by nature6Consolidated statement of financial position8Consolidated statement of changes in equity10Consolidated statement of cash flowsAlt 1 Direct method of reporting cash flows from operating activities11Alt 2 Indirect
16、method of reporting cash flows from operating activities12Notes to the consolidated financial statements14Auditors report135Index to the notes to the consolidated financial statementsPage1General information142Adoption of new and revised International Financial Reporting Standards143Significant acco
17、unting policies 224Critical accounting judgements and key sources of estimation uncertainty425Revenue446Segment information457Investment revenue508Other gains and losses519Finance costs5210Income taxes 5311Discontinued operations5812Assets classified as held for sale5913Profit for the year from cont
18、inuing operations6014Earnings per share6115Property, plant and equipment6416Investment property 6717Goodwill 6818Other intangible assets7119Subsidiaries7320Investments in associates7421Joint ventures7622Other financial assets7723Other assets7924Inventories 7925Trade and other receivables 8026Finance
19、 lease receivables8227Construction contracts8328Issued capital8429Reserves8730Retained earnings and dividends9131Non-controlling interests9132Borrowings9233Convertible notes9334Other financial liabilities 9435Provisions9536Other liabilities9637Trade and other payables 9638Obligations under finance l
20、eases9739Retirement benefit plans 9840Financial instruments 10141Deferred revenue12042Share-based payments 12143Related party transactions 12444Business combinations12645Disposal of subsidiary13046Cash and cash equivalents13147Non-cash transactions13148Operating lease arrangements13249Commitments fo
21、r expenditure13350Contingent liabilities and contingent assets13351Events after the reporting period13452Approval of financial statements134International GAAP Holdings LimitedIAS 1.10(b), 51(b),(c)Consolidated statement of comprehensive income for the year ended 31 December 2009Alt 1IAS 1.113NotesYe
22、ar ended 31/12/09Year ended 31/12/08IAS 1.51(d),(e)CU000CU000Continuing operationsIAS 1.82(a)Revenue5140,918151,840IAS 1.99Cost of sales(87,897)(91,840)IAS 1.85Gross profit53,02160,000IAS 1.85Investment revenue73,6082,351IAS 1.85Other gains and losses86471,005IAS 1.99Distribution expenses(5,087)(4,6
23、00)IAS 1.99Marketing expenses(3,305)(2,254)IAS 1.99Occupancy expenses(2,128)(2,201)IAS 1.99Administration expenses(11,001)(15,124)IAS 1.82(b)Finance costs9(4,418)(6,023)IAS 1.99Other expenses(2,801)(2,612)IAS 1.82(c)Share of profits of associates201,1861,589IAS 1.85Gain recognised on disposal of int
24、erest in former associate20581-IAS 1.85Profit before tax 30,30332,131IAS 1.82(d)Income tax expense10(11,564)(11,799)IAS 1.85Profit for the year from continuing operations1318,73920,332Discontinued operationsIAS 1.82(e)Profit for the year from discontinued operations118,3109,995IAS 1.82(f)PROFIT FOR
25、THE YEAR27,04930,327Other comprehensive incomeIAS 1.82(g)Exchange differences on translating foreign operations(39)85IAS 1.82(g)Net value gain on available-for-sale financial assets6657IAS 1.82(g)Net value gain on cash flow hedges3920IAS 1.82(g)Gain on revaluation of properties-1,150IAS 1.82(h)Share
26、 of other comprehensive income of associates-IAS 1.85Other comprehensive income for the year, net of tax661,312IAS 1.82(i)TOTAL COMPREHENSIVE INCOME FOR THE YEAR27,11531,639Profit attributable to: IAS 1.83(a)Owners of the Company23,04927,564IAS 1.83(a)Non-controlling interests4,0002,76327,04930,327T
27、otal comprehensive income attributable to:IAS 1.83(b)Owners of the Company23,11528,876IAS 1.83(b)Non-controlling interests4,0002,76327,11531,639SourceInternational GAAP Holdings LimitedConsolidated statement of comprehensive income for the year ended 31 December 2009 - continuedNotesYear ended 31/12
28、/09Year ended 31/12/08CU000CU000Earnings per share14From continuing and discontinued operationsIAS 33.66Basic (cents per share)132.2137.0IAS 33.66Diluted (cents per share)115.5130.5From continuing operationsIAS 33.66Basic (cents per share)84.587.3IAS 33.66Diluted (cents per share)74.083.2IAS 1.90IAS
29、 1.93Note:Alt 1 above illustrates the presentation of comprehensive income in one statement. Alt 2 (see next pages) illustrates the presentation of comprehensive income in two statements.Whichever presentation is selected, the distinction is retained between items recognised in profit or loss and it
30、ems recognised in other comprehensive income. The only difference between the one-statement and the two-statement approaches is that, for the latter, a total is struck in the separate income statement at profit for the year (this is the same amount as is presented as a sub-total under the one-statem
31、ent approach). This profit for the year is then the starting point for the statement of comprehensive income, which is required to be presented immediately following the income statement. Under the two-statement approach, the analysis of profit for the year between the amount attributable to the own
32、ers of the parent and the amount attributable to non-controlling interests is presented at the end of the separate income statement.Irrespective of whether the one-statement or the two-statement approach is followed, for the components of other comprehensive income, additional presentation options a
33、re available, as follows. The individual components may be presented net of tax in the statement of comprehensive income (as illustrated on the previous page), or they may be presented gross with a single line deduction for tax (see page 7). Whichever option is selected, the income tax relating to e
34、ach component of comprehensive income must be disclosed, either in the statement of comprehensive income or in the notes (see note 29). For reclassification adjustments, an aggregated presentation may be adopted, with separate disclosure of the current year gain or loss and reclassification adjustme
35、nts in the notes (see previous page and note 29). Alternatively, using a disaggregated presentation, the current year gain or loss and reclassification adjustments are shown separately in the statement of comprehensive income (see page 7).Alt 1 aggregates expenses according to their function.SourceI
36、nternational GAAP Holdings LimitedIAS 1.10(b), 81(b), 51(b),(c)Consolidated income statement for the year ended 31 December 2009Alt 2IAS 1.113NotesYear ended 31/12/09Year ended 31/12/08IAS 1.51(d),(e)CU000CU000Continuing operationsIAS 1.82(a)Revenue5140,918151,840IAS 1.85Investment revenue73,6082,35
37、1IAS 1.85Other gains and losses86471,005IAS 1.99Changes in inventories of finished goods and work in progress(7,134)2,118IAS 1.99Raw materials and consumables used(70,391)(85,413)IAS 1.99Depreciation and amortisation expenses13(11,193)(13,878)IAS 1.99Employee benefits expense13(9,803)(11,655)IAS 1.8
38、2(b)Finance costs9(4,418)(6,023)IAS 1.99Consulting expense(3,120)(1,926)IAS 1.99Other expenses(10,578)(7,877)IAS 1.82(c)Share of profits of associates 201,1861,589IAS 1.85Gain recognised on disposal of interest in former associate20581-IAS 1.85Profit before tax 30,30332,131IAS 1.82(d)Income tax expe
39、nse10(11,564)(11,799)IAS 1.85Profit for the year from continuing operations1318,73920,332Discontinued operationsIAS 1.82(e)Profit for the year from discontinued operations118,3109,995IAS 1.82(f)PROFIT FOR THE YEAR27,04930,327Attributable to: IAS 1.83(a)Owners of the Company23,04927,564IAS 1.83(a)Non
40、-controlling interests4,0002,76327,04930,327Earnings per share14From continuing and discontinued operationsIAS 33.66, 67ABasic (cents per share)132.2137.0IAS 33.66, 67ADiluted (cents per share)115.5130.5From continuing operationsIAS 33.66, 67ABasic (cents per share)84.587.3IAS 33.66, 67ADiluted (cen
41、ts per share)74.083.2Note:The format outlined above aggregates expenses according to their nature.See previous page for a discussion of the format of the statement of comprehensive income. Note that where the two-statement approach is adopted (above and on the next page), as required by IAS 1.12, th
42、e income statement must be displayed immediately before the statement of comprehensive income.SourceInternational GAAP Holdings LimitedIAS 1.10(b), 81(b), 51(b),(c)Consolidated statement of comprehensive income for the year ended 31 December 2009Alt 2IAS 1.113 Year ended 31/12/09 Year ended 31/12/08IAS 1.51(d),(e)CU000CU000IAS 1.82(f)Profit for the year27,04930,32
