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96 Independence Group NL
1 Corporate information
97
2 Summary of significant accounting policies
97
3 Voluntary change in accounting policy
113
4 Financial risk management
116
5 Critical accounting estimates and judgements
124
6 Segment information
125
7 Revenue
128
8 Other income
128
9 Expenses and losses
129
10 Income tax expense
130
11 Dividends paid and proposed
132
12 Earnings per share
133
13 Current assets - Cash and cash equivalents
133
14 Current assets - Trade and other receivables
133
15 Inventories
134
16 Current assets - Financial assets at fair value through profit or loss
134
17 Non-current assets - Receivables
134
18 Non-current assets - Property, plant and equipment
135
19 Non-current assets - Mine properties
137
20 Non-current assets - Exploration and evaluation expenditure
137
21 Intangible assets
138
22 Current liabilities - Trade and other payables
138
23 Current liabilities - Provisions
139
24 Non-current liabilities - Provisions
139
25 Derivative financial instruments
139
26 Borrowings
142
27 Equity
143
28 Reserves and retained earnings
144
29 Cash flow statement reconciliation
146
30 Related party transactions
147
31 Share-based payments
148
32 Commitments and contingencies
151
33 Events occurring after the reporting period
151
34 Remuneration of auditors
152
35 Parent entity financial information
153
36 Deed of cross guarantee
154
CONTENTS OF THE NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS