Positioning for the Future | 117
Appendix
Notes to the Financial Statements
Year ended 31 December 2014
2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(cont’d)
2.1 Basis of preparation
(cont’d)
(a) Changes in accounting policies
(cont’d)
(vi) Summary of quantitative impact
(cont’d)
Balance Sheet
(cont’d)
As previously
reported
$’000
Subsidiaries
(note 2.1(a)(i))
$’000
As restated
$’000
The Group
31 December 2013
Property, plant and equipment
1,079,239
(412,833)
666,406
Intangible assets
470,735
(3,686)
467,049
Investment properties
4,935,194
10,560,740
15,495,934
Associates
11,750,550
(2,739,639)
9,010,911
Joint ventures
2,525,352
1,136,963
3,662,315
Deferred tax assets
73,477
3,672
77,149
Other non-current assets
657,124
(113,819)
543,305
Development properties for sale and stocks
7,382,023
365
7,382,388
Trade and other receivables
1,164,115
3,246
1,167,361
Assets held for sale
–
87,033
87,033
Other current assets
196,923
–
196,923
Cash and cash equivalents
5,920,152
386,173
6,306,325
Total assets
36,154,884
8,908,215
45,063,099
Trade and other payables
2,680,483
208,886
2,889,369
Short term bank borrowings
939,310
85,602
1,024,912
Current portion of debt securities
254,972
–
254,972
Current tax payable
472,711
5,501
478,212
Long term bank borrowings
5,421,543
2,116,705
7,538,248
Debt securities
5,946,962
1,171,069
7,118,031
Deferred tax liabilities
611,133
67,856
678,989
Other non-current liabilities
516,827
108,756
625,583
Total liabilities
16,843,941
3,764,375
20,608,316
Share capital
6,302,207
–
6,302,207
Revenue reserves
9,429,976
30,013
9,459,989
Other reserves
335,726
10,947
346,673
Non-controlling interests
3,243,034
5,102,880
8,345,914
Total equity
19,310,943
5,143,840
24,454,783
