ANNUAL FINANCIAL STATEMENTS 2024 for the year ended 30 September 2024 Annual financial statements AFS commentary Menu Annual financial statements > Notes to the financial statements
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Notes to the financial statements GENERAL ACCOUNTING POLICIES AND SIGNIFICANT JUDGEMENTS REVENUE (GROUP) COST OF SALES SUNDRY INCOME OPERATING INCOME BEFORE IMPAIRMENTS AND NON-OPERATIONAL ITEMS DIRECTORS' EMOLUMENTS IMPAIRMENTS AND FAIR VALUE LOSSES NON-OPERATIONAL ITEMS NET (FINANCE COSTS)/FINANCE INCOME TAXATION CALCULATION OF WEIGHTED AVERAGE NUMBER OF SHARES AND HEADLINE EARNINGS PER SHARE DIVIDENDS PROPERTY, PLANT AND EQUIPMENT GOODWILL AND INTANGIBLE ASSETS IMPAIRMENT TESTING OF NON-FINANCIAL ASSETS INVESTMENTS IN ASSOCIATED COMPANIES OTHER INVESTMENTS* LOANS DEFERRED TAXATION INVENTORIES TRADE AND OTHER RECEIVABLES SHARE CAPITAL UNISSUED SHARES TAX EFFECT OF OTHER COMPREHENSIVE INCOME TRADE AND OTHER PAYABLES EMPLOYEE-RELATED ACCRUALS BORROWINGS GROUP COMMITMENTS SHARE-BASED PAYMENT PENSION ASSET POST-RETIREMENT MEDICAL AID OBLIGATIONS GUARANTEES AND CONTINGENT LIABILITIES FINANCIAL INSTRUMENTS RELATED-PARTY DISCLOSURES INTEREST IN SUBSIDIARY COMPANIES PROFIT FOR THE YEAR FROM DISCONTINUED OPERATION ASSETS CLASSIFIED AS HELD FOR SALE SUBSEQUENT EVENTS