APPENDIX A Extracts of Aybe’s Income Statement and Statement of Financial Position Income statement for the year ended 31 December 2009 2009 C$million 620 (579) ( 4) 37 ( 14) 23
Revenue Operating costs Finance costs Profit before tax Income tax expense PROFIT FOR THE YEAR Statement of financial position as at 31 December 2009
2009 C$million ASSETS Non-current assets
111
Current assets Inventories Trade and other receivables Cash and cash equivalents Total current assets Total assets
40 81 3 124 235
EQUITY AND LIABILITIES Equity Share capital Share premium Other reserves Retained earnings Total equity
18 9 8 75 110
Non-current liabilities Bank loan (8% interest, repayable 2015)
40
Current liabilities Trade and other payables Current tax payable Bank overdraft Total current liabilities Total liabilities Total equity and liabilities
73 8 4 85 125 235
End of Pre-seen Material
September 2010
6
Performance Strategy