Qantas 2013 Annual Report Download - page 99

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97
QANTAS ANNUAL REPORT 2013
Financial Report
FOR THE YEAR ENDED 30 JUNE 2013
CONTENTS
Consolidated Income Statement 98
Consolidated Statement of Comprehensive Income 99
Consolidated Balance Sheet 100
Consolidated Statement of Changes in Equity 101
Consolidated Cash Flow Statement 103
Notes to the Financial Statements
1. Statement of Signicant Accounting Policies 104
2. Underlying PBT and Operating Segments 112
3. Other Revenue/Income and Other Expenditure 117
4. Statutory Prot/(Loss) Before Income Tax Expense and Net Finance Costs 118
5. Net Finance Costs 118
6. Income Tax 119
7. Earnings/(Loss) per Share 119
8. Auditor’s Remuneration 120
9. Dividends 120
10. Cash and Cash Equivalents 121
11. Receivables 121
12. Inventories 122
13. Assets and Liabilities Classied as Held for Sale 122
14. Other Current Assets 122
15. Investments Accounted for Using the Equity Method 123
16. Property, Plant and Equipment 126
17. Intangible Assets 128
18. Deferred Tax Liabilities 129
19. Payables 130
20. Revenue Received in Advance 130
21. Interest-bearing Liabilities 130
22. Provisions 131
23. Capital and Reserves 132
24. Cash Generating Units 132
25. Share-based Payments 133
26. Derivatives and Hedging Instruments 135
27. Notes to the Cash Flow Statement 137
28. Acquisitions and Disposals of Controlled Entities, Associates and Jointly Controlled Entities 138
29. Commitments 139
30. Contingent Liabilities 141
31. Superannuation 141
32. Related Parties 144
33. Consolidated Entities 148
34. Deed of Cross Guarantee 152
35. Financial Risk Management 154
36. Events Subsequent to Balance Date 158
37. Parent Entity Disclosures for Qantas Airways Limited (Qantas) 159
38. New Standards and Interpretations Not Yet Adopted 161
Directors’ Declaration 163
Independent Auditor’s Report 164