Qantas 2005 Annual Report Download - page 46
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44
Spirit of Australia
~Contents~
for the year ended 30 June 2005
page
Directors’ Report 45
Statements of Financial Performance 65
Statements of Financial Position 66
Statements of Cash Flows 67
Notes to the Financial Statements
1. Statement of significant accounting policies 68
2. Revenue from ordinary activities 74
3. Items included within profit from ordinary activities before related income tax expense 75
4. Income tax 76
5. Director and Executive disclosures 77
6. Auditors’ remuneration 81
7. Cash 81
8. Receivables 81
9. Inventories 82
10. Other investments 82
11. Other assets 82
12. Property, plant and equipment 83
13. Intangible assets 86
14. Payables 87
15. Interest-bearing liabilities 87
16. Provisions 88
17. Current tax liabilities 89
18. Contributed equity 89
19. Reserves 90
20. Retained profits 90
21. Total equity reconciliation 91
22. Outside equity interests 91
23. Finance lease and hire purchase commitments 91
24. Operating lease and hire commitments 92
25. Capital expenditure commitments 92
26. Contingent liabilities 93
27. Superannuation commitments 93
28. Particulars in relation to controlled entities 95
29. Deed of Cross Guarantee 97
30. Investments accounted for using the equity method 99
31. Financial instruments 102
32. Employee benefits 105
33. Dividends 106
34. Segment information 106
35. Earnings per share 108
36. Events subsequent to balance date 109
37. Notes to the Statements of Cash Flows 109
38. Non-Director related parties 112
39. Impact of adopting Australian equivalents to International Financial Reporting Standards 114
Directors’ Declaration 119
Independent Audit Report 120