EasyJet 2013 Annual Report Download - page 107

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www.easyJet.com
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IAS 19 Employee benefits
IFRS 1 First-time Adoption of International Financial Reporting Standards – Government Loans
IFRS 7 Financial Instruments: Disclosure – Offsetting Financial Assets and Financial Liabilities
IFRS 13 Fair Value Measurement
Annual Improvements to IFRS 2009 – 2011 Cycle
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IAS 27 Separate Financial Statements
IAS 28 Investments in Associates and Joint Ventures
IAS 32 Financial Instruments Presentation – Offsetting Financial Assets and Financial Liabilities
IAS 36 Recoverable Amounts Disclosure for Non-Financial Assets
IFRIC 21 Levies
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 12 Disclosures of Interests in Other Entities
The Directors do not anticipate that the adoption of these standards and interpretations will have a material impact on
easyJet’s accounts. Certain of these standards and interpretations will, when adopted, require addition to or amendment
of disclosures in the accounts.
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2012
£ million
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Interest income  (10)
Net exchange gains on monetary assets and liabilities (note 21) ±(1)
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Interest payable on bank loans  20
Interest payable on finance lease obligations  5
Other interest payable 
Net exchange losses on monetary assets and liabilities (note 21) 
 25
 14
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The following have been included in arriving at profit before tax:
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2012
£ million
Depreciation of property, plant and equipment 
Owned assets  90
Assets held under finance leases  7
Operating lease rentals 
Aircraft  89
Other assets  5
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During the year easyJet obtained the following services from easyJet’s auditors and their associates (including foreign partners):
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2012
£ million
Group audit fee  0.4
Fees for other assurance services 
 0.4
Fees for other assurance services comprise reporting in connection with the Class 1 Shareholder Circular.
105
www.easyJet.com
Accounts & other information