Notes to the consolidated and separate financial statements

for the year ended 30 June 2019

A.	ACCOUNTING POLICIES
	A1	Significant Accounting policies and elections
	A2	Key assumptions and estimations
	A3	Changes in accounting policies and disclosures
	A4	Standards issued but not yet effective

B.	PERFORMANCE ANALYSES
	B1	Dividend per share
	B2	Earnings per share

C.	SEGMENTAL ANALYSIS
	C 1	Overview and definitions
	C 2	Segmental analysis – profit or loss
	C 3	Segmental analysis – financial position

D.	PROFIT OR LOSS
	D1	Revenue and minimum lease payments
	D2	Property expenses and other operating costs
	D3	Interest
	D4	Dividends received
	D5	Operating commitments
	D6	Taxation

E.	PROPERTY INVESTMENTS AND RELATED ITEMS
	E1	Investment property
	E2	Building appurtenances and tenant installations
	E3	Investments in subsidiaries
	E4	Investments in joint arrangements
	E5	Financial asset
	E6	Capital commitments
	E7	Non-current assets held-for-sale

F.	OTHER ASSETS
	F1	Loans receivable
	F2	Trade and other receivable
	F3	Cash and cash equivalents
	F4	Other investments

G.	EQUITY AND RESERVES
	G1	Share capital and treasury shares
	G2	Reserves

H.	FUNDING AND RELATED ITEMS
	H1	Borrowings
	H2	Derivatives
	H3	Financial guarantees
	H4	Covenants and capital management

I.	OTHER LIABILITIES
	I1	Deferred taxation
	I2	Trade and other payables

J.	RELATED PARTIES
	J1	Related-party transactions and balances

K.	REMUNERATION
	K1	Directors' remuneration
	K2	Share-based payments
	K3	Retirement benefits

L.	FINANCIAL INSTRUMENTS
	L1	Classification and measurement of financial instruments
	L2	Fair value measurement methodologies
	L3	Reconciliations of level 3 financial instruments
	L4	Valuation sensitivities – level 3

M.	FINANCIAL RISK MANAGEMENT
	M1	Risk management overview
	M2	Liquidity risk and sensitivity
	M3	Interest rate risk and sensitivity
	M4	Currency risk and sensitivity
	M5	Credit risk and sensitivity

N.	CASH FLOW INFORMATION
	N1	Cash generated from operations
	N2	Other cash flow notes

O.	ADDITIONAL INFORMATION (INCLUDED IN THE AUDITED FINANCIAL STATEMENTS)
	O1	Going concern
	O2	Events after the reporting date
	O3	JSE property disclosures

P.	ADDITIONAL INFORMATION (EXCLUDED FROM THE AUDITED FINANCIAL STATEMENTS)
	P1	Earnings reconciliations
	P2	Net asset values
	P3	Five-year review
	P4	SA reit detailed property disclosures
	P5	Financial information on hystead

2019 Integrated annual report

and consolidated and separate financial statements

Notes to the consolidated and separate financial statements