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18
Wiley IFRS: Practical Implementation Guide and Workbook
7 .3 .6 Extracts from Published F inancial Statements
BARLOWORLD , Annual Report 2006
Consolidated Balance Sheet at September 30
Notes
2006
2005'
2004'
Rm
Rm
Rm
ASSETS
Noncurrent assets
14,289 14,158 13,990
Property, plant, and equipment
2
8,299
7,922
7,706
Goodwill
3
3,005
2,485
2,433
Intangible assets
4
323
260
242
Investment in associates and joint ventures
5
749
5 18
319
Finance lease receivables
6
566
1,495
1,631
Long-term financial assets
7
597
655
893
Deferred taxation assets
8
750
823
766
Current assets
21,365 14,465 13,831
Vehicle rental fleet
2
3,441
2,196
1,887
Inventories
9
5,907
4,793
5,103
Trade and other receivables
10
7,026
5,859
5,232
Taxation
17
38
47
Cash and cash equivalents
11
2, 134
1,399
1,443
Assets classified as held for sale
12
2840
-illl
-l22
Total assets
3.5...651
28.62J
21..82.l.
EQUITY AND LIABILITIES
Capital and reserves
Share capital and premium
13
327
1,397
1,209
Other reserves
14
3,46 1
1,462
1,807
Retained income
14
9,881
8,627
7,501
Interest of shareholders of Barloworld Limited
13,669 11,486 10,517
Minority interest
14
691
644
718
Interest of all sha reholders
14,360 12,130 11,235
Noncurrent liabilities
7,920
7,76 1
7,540
Interest-bearing
15
5,475
5,4 10
4,87 1
Deferred taxation liabilities
8
870
905
795
Provisions
16
468
383
503
Other noninterest bearing
17
1,107
1,063
1,371
Current liabilities
13,374
8,732
9,046
Trade and other payables
18
6,663
5,163
5,246
Provisions
16
536
480
493
Taxation
705
457
468
Amounts due to bankers and short-term loans
19
4,409
2,632
2,839
Liabilities directly associated with assets classified
as held for sale
12
.LQ6l
Total equity and liabilities
3.5...651
28.623.
21..82.l.
• Restated: Refer to Note 33.
7.4 Incom e S tatemen t
7.4.1 All items that qualify as income or ex pens e should be included in the pro fit or loss calcula-
tion for the period, unless sta ted otherwise . The
minimum line items
to be included in the inc ome
statement a re
• Revenue
• F inan ce costs
• Shar e of the pro fit or loss of associates and j oint ventures accounte d for using the eq uity
method
• The to tal of the posttax profit o r loss of d iscontinued ope ra tions, post-tax gain or loss rec og–
ni zed on th e di sp osal of the asse ts o r d isp osal group(s) constituting the discont inued opera–
ti on
• Tax expense
• P rofit o r loss