FINANCIAL
REVIEW

Notes to the condensed consolidated financial statementsfor the year ended 30 September 2018

  1. Reporting entity
  2. Basis of preparation
  3. Change in accounting policies
  4. Operating segments
  5. Revenue
  6. Cost of sales
  7. Administrative expenses
  8. Tax
  9. Earnings per share
  10. Property, plant and equipment
  11. Investment accounted for using the equity method
  12. Other financial assets
  13. Deferred tax
  14. Inventories
  15. Trade and other receivables
  16. Cash and cash equivalents
  17. Share capital and reserves
  18. Provisions
  19. Borrowings
  20. Trade and other payables
  21. Business combination
  22. Financial risk management
  23. Related-party transactions and balances
  24. Contingent liabilities
  25. Capital commitments and guarantees
  26. Events after the reporting period
  27. Dividends and capital distribution