DiGi.com Berhad - Annual Report 2014 - page 73

FINANCIAL STATEMENTS
72 Directors’ Report
76 Statement by Directors
76 Statutory DeclaraƟon
77 Independent Auditors’ Report
79 Statements of Comprehensive Income
80 Statements of Financial PosiƟon
82 Statements of Changes in Equity
84 Statements of Cash Flows
Notes to the Financial Statements
86 Note 1 Corporate InformaƟon
86 Note 2 SigniĮcant AccounƟng Policies
101 Note 3 Changes in AccounƟng Policies
103 Note 4 SigniĮcant AccounƟng EsƟmates
and Judgements and Key Sources of
EsƟmaƟon Uncertainty
104 Note 5 Revenue
104 Note 6 Finance Costs
105 Note 7 ProĮt Before Tax
106 Note 8 TaxaƟon
107 Note 9 Earnings Per Ordinary Share
108 Note 10 Dividends
109 Note 11 Property, Plant and Equipment
113 Note 12 Intangible Assets
115 Note 13 Investment in Subsidiaries
116 Note 14 Inventories
116 Note 15 Trade and Other Receivables
119 Note 16 DerivaƟve Financial Instruments
120 Note 17 Cash and Cash Equivalents
CHARTING OUR PROGRESS
121 Note 18 Loans and Borrowings
123 Note 19 Deferred Tax LiabiliƟes
125 Note 20 Provision for LiabiliƟes
127 Note 21 Trade and Other Payables
127 Note 22 Share Capital
128 Note 23 DeĮned BeneĮt Plan
129 Note 24 Retained Earnings
129 Note 25 Commitments
131 Note 26 Corporate Guarantees
131 Note 27 SigniĮcant Related Party Disclosures
134 Note 28 Financial Instruments
139 Note 29 Capital Management
139 Note 30 Segmental InformaƟon
139 Note 31 Event Occurring AŌer the
ReporƟng Date
139 Note 32 AuthorisaƟon of Financial
Statements for Issue
140 Note 33 Supplementary InformaƟon -
Disclosure of Realised and
Unrealised ProĮts/Losses