Notes to the consolidated financial statements
for the year ended 31 March 2011
1.   General information
2.   Summary of significant accounting policies
2.1  Basis of preparation and measurement
2.2  Consolidation
2.3  Segment reporting
2.4  Foreign currency translation
2.5  Property, plant and equipment
2.6  Intangible assets
2.7  Impairment of non-financial assets
2.8  Capitalisation of borrowing costs
2.9  Service concession arrangements
2.10  Leases
2.11  Financial instruments
2.12  Inventories
2.13  Future fuel supplies
2.14  Share capital
2.15  Equity reserve
2.16  Income tax
2.17  Deferred tax
2.18  Payments received in advance
2.19  Deferred income
2.20  Insurance contracts
2.21  Employee benefits
2.22  Provisions
2.23  Revenue recognition
2.24  Finance income
2.25  Finance cost
2.26  Dividend income
2.27 Dividend distribution
2.28  Non-current assets and liabilities held-for-sale
3.   Financial risk management
3.1  Credit risk
3.2  Market risk
3.3  Liquidity risk
3.4  Capital management
4.   Critical accounting estimates and judgements
5.   Segment information
6.   Property, plant and equipment
7.   Intangible assets
8.   Investment in equity-accounted investees
 
9.   Investment in subsidiaries
10. Financial instruments with group companies
11. Future fuel supplies
12. Deferred tax
13. Financial instruments
14. Embedded derivative assets and liabilities
15. Derivatives held for risk management
16. Finance lease receivables
17. Payments made in advance
18. Trade and other receivables
19. Inventories
20. Service concession arrangements
21. Share capital
22. Non-current assets and liabilities held-for-sale
23. Deferred income
24. Retirement benefit obligations
25. Provisions
26. Finance lease liabilities
27. Trade and other payables
28. Payments received in advance
29. Revenue
30. Employee benefit expense
31. Depreciation and amortisation expense
32. Net impairment loss
33. Other operating expenses
34. Other income
35. Net fair value loss on financial instruments,
      excluding embedded derivatives
36. Finance income
37. Finance cost
38. Income tax
39. Cash generated from operations
40. Guarantees and contingent liabilities
41. Commitments
42. Related-party transactions
43. Events after the reporting date
44. Restatement of comparatives and changes in
      accounting policies
45. Directors' remuneration
46. Pro forma revaluation of property, plant and equipment