FINANCIALS
 
TRENCOR LIMITED AND SUBSIDIARIES

NOTES TO THE FINANCIAL STATEMENTS

Note 1 - Reporting entity

Note 2 - Basis of preparation

Note 3 - Significant accounting policies

Note 4 - Property, plant and equipment

Note 5 - Goodwill

Note 6 - Intangible assets

Note 7 - Investments

Note 8 - Interest in subsidiaries

Note 9 - Long-term loans

Note 10 - Net investment in long-term receivables

Note 11 - Net investment in finance leases

Note 12 - Derivative financial instruments

Note 13 - Deferred tax assets and liabilities

Note 14 - Restricted cash

Note 15 - Inventories

Note 16 - Trade and other receivables

Note 17 - Income tax

Note 18 - Cash and cash equivalents

Note 19 - Capital and reserves

Note 20 - Convertible debentures

Note 21 - Interest-bearing borrowings

Note 22 - Trade and other payables

Note 23 - Provisions

Note 24 - Short-term borrowings

Note 25 - Operating profit before net finance costs

Note 26 - Net finance costs

Note 27 - Exceptional items

Note 28 - Income tax expense/(credit)

Note 29 - Discontinued operations

Note 30 - Assets classified as held for sale

Note 31 - Earnings per share

Note 32 - Note to the cash flow statements

Note 33 - Operating lease commitments

Note 34 - Capital commitments

Note 35 - Contingent liabilities, guarantees and other commitments

Note 36 - Employee benefits

Note 37 - Financial instruments and risk management

Note 38 - Segment reporting

Note 39 - Related parties

Note 40 - Accounting estimates and judgements

Note 41 - Subsequent events

Note 42 - Accounting standards and interpretations in issue but not yet effective

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