Format of Statement of Financial Position XYZ GroupStatement of Financial Position as at 31 December 2011 $SS!

TS %on'current assets( Property, plant and equipment Goodwill Other intangible assets Investments in associates Available- or-sale inancial assets Total non'current assets )urrent assets( Inventories !rade receivables Other current assets Prepayments "ash and cash equivalents !otal current assets Total assets !*+,TY $%D #,$-,#,T,!S !quit attributable to o.ners of t/e parent( #hare capital $etained earnings Other components o equity %on-controlling interests Total equit %on'current liabilities( &ong-term borrowings Amount due under inance lease 'e erred ta( &ong-term provisions Total non'current liabilities XXX XXX XXX XXX XXX %otes %&000 %&000 XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX

XXX XXX XXX XXX XXX

Total current )urrent liabilities( liabilities !rade and other payables XXX #hort-term borrowings XXX "urrent portion o long-term borrowings )Amount due under in* &ease+XXX "urrent ta( payable XXX XXX #hort-term provisions XXX Total !quit an" #iabilities XXX

XYZ GroupStatement of Comprehensive Income for the year ended 31 December, 2011. %otes %&000 #ales revenue "ost o sales Gross pro it Other income 'istribution costs Administrative e(penses Other operating e(penses -inance costs #hare o pro it o associates.Investment income Pro it be ore ta( Income ta( e(pense Pro it a ter ta( Pro it.&oss or the year rom continuing operations Profit for t/e ear 0t/er compre/ensi1e income( /(change di erences on translating oreign operations Available- or-sale inancial assets "ash low hedges Gains on property revaluation Actuarial gains )losses+ on de ined bene it pension plans #hare o other comprehensive income o associates Income ta( relating to components o other comprehensive income 0t/er compre/ensi1e income for t/e ear2 net of ta3
T0T$# )04P5!6!%S,7! ,%)04! F05 T6! Y!$5 XXX

%&000 XXX )XX+ XXX XXX XXX )XX+ XXX XXX XXX )XX+ XXX XXX XXX

XXX XXX XXX )XX+ XXX

XXX XXX XXX XXX XXX XXX )XX+ XXX XXX XXX XXX XXX XXX XXX XXX

Profit attributable to( Owners o the parent %on-controlling interests Total compre/ensi1e income attributable to( Owners o the parent %on-controlling interests !arnin8s per s/are 9!PS:( -asic earnin8s per s/are Dilute" earnin8s per s/are

XX;
XXk

XYZ GroupStatement of Comprehensive Income for the year ended 31 December, 2011. %otes %&000 #ales revenue "hanges in inventories o inished goods and wor1 in progress Other operating income &ess2 $aw materials and consumables #ta costs 'epreciation and amortisation Other operating e(penses XXX XXX XXX XXX

%&000 XXX XXX XXX XXX

)XX+ XXX XXX XXX )XX+ XXX XXX XXX

-inance costs )XX+ #hare o pro it o associates.Investment income XXX Pro it be ore ta( Income ta( e(pense Pro it a ter ta( Pro it.&oss or the year rom continuing operations Profit for t/e ear 0t/er compre/ensi1e income( /(change di erences on translating oreign operations XXX Available- or-sale inancial assets XXX "ash low hedges XXX Gains on property revaluation XXX Actuarial gains )losses+ on de ined bene it pension plans XXX #hare o other comprehensive income o associates XXX Income ta( relating to components o other comprehensive income)XX+ 0t/er compre/ensi1e income for t/e ear2 net of ta3 T0T$# )04P5!6!%S,7! ,%)04! F05 T6! Y!$5 Profit attributable to( Owners o the parent %on-controlling interests Total compre/ensi1e income attributable to( Owners o the parent %on-controlling interests !arnin8s per s/are 9!PS:( -asic earnin8s per s/are Dilute" earnin8s per s/are

XXX
XXX

XXX XXX XXX XXX XXX XXX XXX XX;

XXk

XYZ Group < Statement of c/an8es in equit S/are S/are

0

5e1aluation 5etaine"

Total

capital %&000 3alance b. XXX Prior period ad4ustment XXX Issue o share XXX $evaluation surplus 'ividend paid !otal comprehensive income or the year 3alance c.d XXX

premium %&000 XXX XXX XXX XXX

surplus %&000 XXX XXX XXX XXX

earnin8s %&000 XXX )XX+ XXX )XX+ XXX XXX

%&000 XXX )XX+ XXX XXX XXX )XX+ XXX XXX

#$%D#05D %,G!5,$ P#)

5

ST$T!4!%T 0F )$S6F#0=S F05 T6! Y!$5 !%D!D 31ST D!) 2011

% 0peratin8 $cti1ities( "ash receipt rom customers Payment to suppliers and employees Other operating e(penses !a( paid )income+ )as/ flo.9in>out: from operatin8 acti1ities XX )XX+ )XX+ )XX+

XXX

,n1estin8 $cti1ities( Proceeds rom sale o non-current assets Purchase o non-current assets Interest received )as/ flo.9in>out: from in1estin8 acti1ities Financin8 $cti1ities( Proceeds rom issue o shares and long term debt )shares.debenture+ $epayment o debt )$edemption+ Interest paid6 'ividend paid6 )as/ flo. 9in>out: from financin8 acti1ities Increase or 'ecrease in "ash 7 "ash equivalent during the year XX )XX+ )XX+ )XX+ XXX XXX XX )XX+ XX XXX

"ash 7 "ash equivalent at the beginning o the year

XXX

"ash 7 "ash equivalent at the end o the year

XXX

F054$T F05 ,%D,5!)T 4!T60D 0F P5!P$5,%G )$S6F#0= ST$T!4!%T

8

#$%D#05D %,G!5,$ P#) ST$T!4!%T 0F )$S6 F#0=S F05 T6! Y!$5 !%D!D 31ST D!) 2011 % 0peratin8 profit before interest an" ta3 $"?ustments for items not in1ol1in8 mo1ement of cas/( 'epreciation Amorti9ation )pro it+.loss on -i(ed Assets )pro it+.loss on investment 'e erred Income )as/ flo.9in>out: before c/an8es in =or;in8 )apital items XX XX XX XX XX XX XXX % XXX

)/an8es in =or;in8 )apital items( )Increase+. decrease in #toc1.'ebtor. Prepayment Increase.)decrease+ in "reditors.Accruals XX XX XX !a( paid )as/ flo. 9in>out: from operatin8 acti1ities XX XX

,n1estin8 $cti1ities )Purchase+ sale o -i(ed Assets )Purchase.#ale o Investments )as/ flo. 9in>out: from in1estin8 acti1ities XX XX XX

Financin8 $cti1ities( Issue. )$edemption+ o shares Issue. $edemption o debentures )as/ flo. 9in>out: from financin8 acti1ities
:

XX XX XXX

Increase or 'ecrease in cash 7 cash equivalent "ash 7 "ash equivalent at the beginning o the year "ash 7 "ash equivalent at the end

XXX XX XXX