CSFP - layout

PPE

P + S + FV uplift - FV dep - PPE PURP

Intangibles

P + S + internally generated brand - internally generated brand amortisation - GW in S’s FS

GW

From GW working

Inv in A/JV

From Inv in A/JV working

Inv in A/JV - deferred consideration

Don’t add deferred consideration

Inventories

P + S + FV uplift - PURP + Inv in transit

Trade receivables

P + S - I/co

Cash

P + S + cash in transit

NCA HFS

Normal line

Ordinary SC

P only

Irredeemable pref share

P only

SP

P only

Shares to be issued

From deferred or contingent share issues

Reval surplus

From reval surplus working

RE

From RE working

Equity attributable to owners of the parent

Total of equity

NCI

From NCI W

Long term borrowings

P + S - Intra group

Redeemable preference SC

P + S - intra group

Trade payables

P + S - I/co + deferred consideration on acq on S

Deferred consideration

Deferred consideration + finance cost

Short term borrowings

P + S

Provisions

P + S - intra group + contingent consideration on acq of sub

Contingent liabilities in S

Normal line

Tax

P + S