Interim Results -6-
11 2월 2010 - 4:00PM
UK Regulatory
| | (amended) - |
| | Group |
| | Cash-settled |
| | Share-based |
| | Payment |
| | Transactions |
| | (effective 1 |
| | January 2010) |
| | · |
| | Improvement to |
| | IFRSs 2009 |
| | (various |
| | effective |
| | dates, earliest |
| | of which is 1 |
| | July 2009, but |
| | mostly 2010) |
| | |
| | The directors |
| | do not expect |
| | that the |
| | adoption of |
| | these Standards |
| | and |
| | Interpretations |
| | in future |
| | periods will |
| | have a material |
| | impact on the |
| | financial |
| | statements of |
| | the Company |
| | except for |
| | treatment of |
| | acquisition of |
| | subsidiaries |
| | and associates |
| | when IFRS 3 |
| | (revised 2008), |
| | IAS 27 (revised |
| | 2008) and IAS |
| | 28 (revised |
| | 2008) come into |
| | effect for |
| | business |
| | combinations |
| | for which the |
| | acquisition |
| | date is on or |
| | after the |
| | beginning of |
| | the first |
| | annual period |
| | beginning on or |
| | after 1 July |
| | 2009. |
+--------+-----------------+
+--------+----------------+
| | 3. |
| | Significant |
| | accounting |
| | policies |
+--------+----------------+
| | Basis |
| | of |
| | accounting |
+--------+----------------+
| | The |
| | financial |
| | statements |
| | of |
| | Critical |
| | Information |
| | Group plc |
| | are |
| | prepared in |
| | accordance |
| | with IFRSs |
| | as adopted |
| | by the |
| | European |
| | Union. The |
| | condensed |
| | set of |
| | financial |
| | statements |
| | included in |
| | this |
| | half-yearly |
| | financial |
| | report has |
| | been |
| | prepared in |
| | accordance |
| | with |
| | International |
| | Accounting |
| | Standard 34 |
| | 'Interim |
| | Financial |
| | Reporting', |
| | as adopted by |
| | the European |
| | Union. |
+--------+----------------+
| | Going |
| | concern |
+--------+----------------+
| | The |
| | company |
| | has |
| | significant |
| | cash and |
| | cash |
| | equivalents |
| | and |
| | therefore |
| | the |
| | directors |
| | believe |
| | that the |
| | company is |
| | well placed |
| | to manage |
| | its |
| | business |
| | risks |
| | successfully |
| | despite the |
| | current |
| | uncertain |
| | economic |
| | outlook. |
| | After making |
| | enquiries, |
| | the |
| | directors |
| | have a |
| | reasonable |
| | expectation |
| | that the |
| | company has |
| | adequate |
| | resources to |
| | continue in |
| | operational |
| | existence |
| | for the |
| | foreseeable |
| | future. |
| | Thus, they |
| | continue to |
| | adopt the |
| | going |
| | concern |
| | basis in |
| | preparing |
| | the |
| | financial |
| | statements. |
+--------+----------------+
| | |
+--------+----------------+
| | Cash |
| | and |
| | cash |
| | equivalents |
+--------+----------------+
| | Cash |
| | and |
| | cash |
| | equivalents |
| | comprise |
| | cash on |
| | hand and |
| | are subject |
| | to an |
| | insignificant |
| | risk of |
| | changes in |
| | value. |
+--------+----------------+
| | Receivables |
+--------+----------------+
| | Other |
| | receivables |
| | that have |
| | fixed or |
| | determinable |
| | payments |
| | that are not |
| | quoted in an |
| | active |
| | market are |
| | classified |
| | as |
| | 'receivables'. |
| | Receivables |
| | are measured |
| | at amortised |
| | cost using the |
| | effective |
| | interest |
| | method, less |
| | any |
| | impairment. |
| | Interest |
| | income is |
| | recognised by |
| | applying the |
| | effective |
| | interest rate, |
| | except for |
| | short-term |
| | receivables |
| | when the |
| | recognition of |
| | interest would |
| | be immaterial. |
+--------+----------------+
| | Financial |
| | liabilities |
| | and equity |
+--------+----------------+
| | Debt |
| | and |
| | equity |
| | instruments |
| | are |
| | classified |
| | as either |
| | financial |
| | liabilities |
| | or as |
| | equity in |
| | accordance |
| | with the |
| | substance |
| | of the |
| | contractual |
| | arrangement |
| | Financial |
| | liabilities |
| | are |
| | initially |
| | measured at |
| | fair value, |
| | net of |
| | transaction |
| | costs. They |
| | are |
| | subsequently |
| | measured at |
| | amortised |
| | cost using |
| | the |
| | effective |
| | interest |
| | method, with |
| | interest |
| | expense |
| | recognised |
| | on an |
| | effective |
| | yield basis. |
| | The |
| | effective |
| | interest |
| | method is a |
| | method of |
| | calculating |
| | the |
| | amortised |
| | cost of a |
| | financial |
| | liability |
| | and of |
| | allocating |
| | interest |
| | expense over |
| | the relevant |
| | period. The |
| | effective |
| | interest |
| | rate is the |
| | rate that |
| | exactly |
| | discounts |
| | estimated |
| | future cash |
| | payments |
| | through the |
| | expected |
| | life of the |
| | financial |
| | liability, |
| | or, where |
| | appropriate, |
| | a shorter |
| | period, to |
| | the net |
| | carrying |
| | amount on |
| | initial |
| | recognition. |
+--------+----------------+
| | Equity |
| | instruments |
+--------+----------------+
| | An |
| | equity |
| | instrument |
| | is any |
| | contract |
| | that |
| | evidences |
| | a residual |
| | interest |
| | in the |
| | assets of |
| | the |
| | company |
| | after |
| | deducting |
| | all of its |
| | liabilities. |
| | Equity |
| | instruments |
| | issued by |
| | the company |
| | are recorded |
| | at the |
| | proceeds |
| | received, |
| | net of |
| | direct issue |
| | costs. |
+--------+----------------+
| | Taxation |
+--------+----------------+
| | The |
| | tax |
| | expense |
| | represents |
| | the sum of |
| | the tax |
| | currently |
| | payable |
| | and |
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