3.1: Performance reporting

Current assets & liability

Current Assets

Current Liability

Held for trading

Will be realised within 12 mths of ye

Realised / consumed during normal trading

Held for trading

Will be settled within 12 mths of ye

Settled during normal trading

No right to defer settlement beyond 12 mths

Indicators of going concern

A rise in payables days

Negative cash flows particularly in relation to op. activities

Major debt repayments due in the next 12 mths

Increase level of gearing

Increased levels of overdraft & short term borrowing

Disclosures / provisions relating to material claims

Lack of cash & cash equivalents

Large impairment losses

SFP

Equity

Assets

Liability

SPLOCI

SPL

OCI

Non current

Current

Intangibles

Investments

PPE

Inventories

Cash

N.C.A held for sale

Ordinary shares

Retained earnings

Other components of Equity

Non current liability

Current liability

Profit from operations

Investment income

Admin costs

Finance cost

Distribution cost

PBT

Gross profit

Income tax

Cost of sale

Profit for the year

Revenue

Income tax on revaluation

Cash flow hedges

Changes in revaluation surplus

Income tax on cash flow

Income & expenses recognised outside SPL

Total comprehensive income