(1) Provide the following financial data derived from your company’s annual financial statements for each of the three most recently completed financial years:
(a) total revenue;
(b) profit or loss from continuing operations attributable to owners of the parent, in total and on a per-share and diluted per-share basis;
(c) profit or loss attributable to owners of the parent, in total and on a per-share and diluted per-share basis;
(d) total assets;
(e) total non-current financial liabilities; and
(f) distributions or cash dividends declared per-share for each class of share.
(2) Discuss the factors that have caused period to period variations including discontinued operations, changes in accounting policies, significant acquisitions or dispositions and changes in the direction of your business, and any other information your company believes would enhance an understanding of, and would highlight trends in, financial position and financial performance.
INSTRUCTIONS
(i) For each of the three most recently completed financial years, indicate the accounting principles that the financial data has been prepared in accordance with, the presentation currency and the functional currency if different from the presentation currency.
(ii) If the financial data provided was not prepared in accordance with the same accounting principles for all three years, focus the discussion on the important trends and risks that have affected the business.