29 Statement of Profit or Loss and Other Comprehensive Income 30 Statement of Financial Position 32 Statement of Changes in Equity 33 Statement of Cash Flows 34 Notes to the Financial Statements 35 Note 1. Significant accounting policies 35 Note 2. Critical accounting judgements, estimates and assumptions 43 Note 3. Operating segments 45 Note 4. Revenue 48 Note 5. Other income/(expense) 49 Note 6. Expenses 49 Note 7. Income tax expense 50 Note 8. Current assets – cash and cash equivalents 51 Note 9. Current assets – trade and other receivables 51 Note 10. Current assets – inventories 51 Note 11. Current assets – prepaid construction costs 52 Note 12. Current assets – other 53 Note 13. Non-current assets – property, plant and equipment 53 Note 14. Non-current assets – intangibles 54 Note 15. Non-current assets – construction in progress 56 Note 16. Non-current assets – other 57 Note 17. Current liabilities – trade and other payables 57 Note 18. Current liabilities – borrowings 58 Note 19. Current liabilities – financial liabilities 59 Note 20. Current liabilities – income tax 60 Note 21. Current liabilities – employee benefits 60 Note 22. Non-current liabilities – borrowings 61 Note 23. Non-current liabilities – employee benefits 62 Note 24. Equity – issued capital 62 Note 25. Equity – reserves 63 Note 26. Equity – retained profits 65 Note 27. Equity – dividends 65 Note 28. Financial instruments 65 Note 29. Key management personnel disclosures 69 Note 30. Remuneration of auditors 70 Note 31. Commitments 71 Note 32. Related party transactions 72 Note 33. Parent entity information 73 Note 34. Interests in subsidiaries 74 Note 35. Events after the reporting period 76 Note 36. Reconciliation of profit/(loss) after income tax to net cash from operating activities 77 Note 37. Earnings per share 78 Note 38. Share-based payments 78 Note 39. Contingent liabilities 79 Note 40. Business combinations 80 2017 Financials financials