IFRS model financial statements 2005 Contents Page Consolidated income statement Alt 1 – Expenses analysed by nature 6 Alt 2 – Expenses analysed by function 7 Consolidated balance sheet 8 Changes in equity Alt 1 – Consolidated statement of recognised income and expense 10 Alt 2 – Consolidated statement of changes in equity 11 Consolidated cash flow statement Alt 1 – Direct method of reporting cash flows from operating activities 12 Alt 2 – Indirect method of reporting cash flows from operating activities 13 Notes to the consolidated financial statements 15 Auditors’ report 70

IFRS model financial statements 2005 Contents Page Consolidated income statement Alt 1 – Expenses analysed by nature 6 Alt 2 – Expenses analysed by function 7 Consolidated balance sheet 8 Changes in equity Alt 1 – Consolidated statement of recognised income and expense 10 Alt 2 – Consolidated statement of changes in equity 11 Consolidated cash flow statement Alt 1 – Direct method of reporting cash flows from operating activities 12 Alt 2 – Indirect method of reporting cash flows from operating activities 13 Notes to the consolidated financial statements 15 Auditors’ report 70 部分在二楼