AFGRI Limited Annual Report 2009
The AFGRI Group
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Directors’ responsibility
and approval
Certificate by Company Secretary
Independent auditors’ report
Directors’ report
Remuneration report
Accounting policies
Group balance sheet
Group income statement
Group statement of
comprehensive income
Group statement of changes
in equity
Group cash flow statement
Business segment results
Notes to the Group annual
financial statements
Appendix A
Appendix B
Appendix C
Appendix D
Notes to the Group annual financial statements
for the year ended 30 June 2009
1. Critical accounting estimates and
judgements
2. Property, plant and equipment
3. Goodwill
4. Other intangible assets
5. Investments in associates
6. Financial instruments by category
7. Available-for-sale financial assets
8. Financial receivables
9. Inventories
10. Biological assets
11. Trade and other receivables not
financed by banks
12. Trade receivables financed by banks
13. Derivative financial instruments
14. Cash and cash equivalents and
cash collateral deposits
15. Share capital
16. Treasury shares
17. Incentive trust shares
18. Fair value and other reserves
19. Retained earnings
20. Borrowings
21. Deferred income tax
22. Trade and other payables
23. Short-term borrowings
24. Revenue
25. Operating profit
26. Finance cost
27. Staff costs
28. Income tax expense
29. Held-for-sale and discontinued operations
30. Earnings per share
31. Diluted earnings per share
32. Headline earnings per share
33. Tax effects relating to each component of
other comprehensive income
34. Dividends
35. Notes to the cash flow statement
36. Maturity profile of financial instruments
37. Sensitivity analysis
38. Commitments
39. Group borrowing facilities
40. Business combinations
41. Agency agreements
42. Retirement benefits
43. Guarantees and contingent liability
44. Related-party transactions