BT 2005 Annual Report Download - page 72

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The consolidated financial statements are divided
into the following sections:
72 Accounting policies
75 Group profit and loss account
78 Group statement of total recognised gains and
losses
79 Group cash flow statement
80 Group balance sheet
81 Notes to the financial statements
81 Changes in accounting policy and presentation
81 Segmental analysis
84 Turnover
84 Operating costs
85 Group’s share of operating profit of associates
and joint ventures
85 Profit on sale of fixed asset investments and
group undertakings
85 Interest receivable
86 Interest payable
86 Tax on profit (loss) on ordinary activities
87 Minority interests
87 Dividends
87 Earnings (loss) per share
88 Reconciliation of operating profit (loss) to
operating cash flows
88 Management of liquid resources
88 Acquisitions and disposals
91 Net debt
91 Intangible assets
92 Tangible fixed assets
93 Fixed asset investments
94 Debtors
94 Current asset investments
94 Loans and other borrowings
95 Other creditors
95 Provisions for liabilities and charges
96 Reconciliation of movement in shareholders’
funds
96 Related party transactions
96 Financial commitments and contingent liabilities
97 Pension costs
102 Directors’ emoluments
102 People employed
102 Employee share plans
105 Auditors
106 Financial instruments and risk management
110 Company balance sheet
111 Post balance sheet events
BT Group plc Annual Report and Form 20-F 2005 71
Consolidated financial statements