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Consolidated group annual financial statements
CONSOLIDATED FINANCIAL STATEMENTS
Currency of financial statements
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Balance sheets
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Income statements
Cash flow statements
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Statements of changes in equity
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Notes to the consolidated financial statements
Notes to the financial statements
for the year ended 31 March 2008
1. General information
2. Summary of significant accounting policies
2.1 Basis of preparation
2.2 Consolidation
2.3 Segment reporting
2.4 Foreign currency translation
2.5 Property, plant and equipment
2.6 Intangible assets
2.7 Capitalisation of borrowing costs
2.8 Leases
2.9 Impairment of non-fi nancial assets
2.10 Financial instruments
2.11 Inventories
2.12 Share capital
2.13 Income tax
2.14 Deferred tax
2.15 Future fuel supplies
2.16 Payments received in advance
2.17 Deferred income
2.18 Insurance reserve
2.19 Employee benefi ts
2.20 Provisions
2.21 Revenue recognition
2.22 Finance income
2.23 Finance cost
2.24 Dividend income
2.25 Dividend distribution
2.26 Non-current assets and liabilities held-for-sale
3. Financial risk management
4. Critical accounting estimates and judgements
5. Segment information
6. Property, plant and equipment
7. Intangible assets
8. Investments in equity accounted investees
9. Investment in subsidiaries
10. Future fuel supplies
11. Deferred tax
12. Financial instruments
13.
Embedded derivatives
14. Derivatives held for risk management
15. Finance lease receivables
16. Trade and other receivables
17. Inventories
18. Share capital
19. Payments made in advance
20. Non-current assets and liabilities held-for-sale
21. Deferred income
22.
Retirement benefit obligations
23. Provisions
24. Finance lease liabilities
25. Trade and other payables
26. Payments received in advance
27. Revenue
28. Other income
29. Net fair value loss on financial instruments
30. Employee benefit expense
31. Depreciation and amortisation expense
32. Net impairment(loss)/reversal
33. Other operating expenses
34. Finance income
35. Finance cost
36. Income tax expense
37. Cash generated from operations
38. Guarantees and contingent liabilities
39. Commitments
40. Related-party transactions
41. Events after the balance sheet date
42. Restatement of comparatives
43. Directors’ remuneration
Notes to the financial statements
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