2020 Integrated Annual Report

and Consolidated & Separate
Financial Statements

Notes to the consolidated and separate financial statements

for the year ended 30 June 2020

A. ACCOUNTING POLICIES
  A1 Significant accounting policies
  A2 Key judgements 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
  C1 Overview and definitions
  C2 Segmental analysis – profit or loss
  C3 Segmental analysis – financial position
D. PROFIT OR LOSS
  D1 Revenue and minimum lease payments
  D2 Property expenses and other operating expenses
  D3 Operating commitments
  D4 Interest
  D5 Dividends received
  D6 Taxation
E. PROPERTY INVESTMENTS AND RELATED ITEMS
  E1 Investment property
  E2 Property, plant and equipment
  E3 Capital commitments
  E4 Investments in subsidiaries
  E5 Investments in joint arrangements
  E6 Financial asset
  E7 Assets and liabilities held-for-sale
F. OTHER ASSETS
  F1 Loans receivable
  F2 Trade and other receivables
  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
  I3 Dividend payable
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
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 PROPERTY INFORMATION (EXCLUDED FROM THE AUDITED FINANCIAL STATEMENTS)
  P1 SA REIT detailed property disclosures
Q. ADDITIONAL INFORMATION (EXCLUDED FROM THE AUDITED FINANCIAL STATEMENTS)
  Q1 Earnings reconciliations
  Q2 Net asset values
  Q3 Five-year review
  Q4 Financial information on Hystead
     
R. SHAREHOLDERS' INFORMATION
  R1 Shareholder analysis
  R2 Shareholders diary
  R3 Distribution details
  R4 Administration