Consolidated 2013 000 2012 000 franked dividends

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Consolidated 2013 $’000 2012 $’000 Franked dividends Estimated franking credits expected to be available for subsequent financial years based on a tax rate of 30% (2012: 30%) The above amounts represent the balance of the franking account of the parent entity as at the end of the period, adjusted for: franking credits that will arise from the payment of the current tax liability; franking debits that will arise from the payment of dividends recognised as a liability at the reporting date; and franking credits that may be prevented from being distributed in subsequent financial years.
93 Financial Statements Note 8. Cash and cash equivalents Consolidated 2013 $’000 2012 $’000 Cash at bank and in hand 29,689 22,612 Cash at bank and in hand earns interest at floating rates based on daily bank deposit rates. Risk exposure The Group’s exposure to interest rate risk is discussed in Note 2. The maximum exposure to credit risk at the reporting date is the carrying amount of each class of cash and cash equivalents mentioned above. Note 9. Trade and other receivables Current Trade receivables 304,889 226,495 Provision for impairment of receivables (5,322) (7,025) 299,567 219,470 Other receivables 49,047 32,381 Loans to non-controlling parties – secured 3,154 1,351 351,768 253,202 Current receivables other than loans to non-controlling interest are non-interest bearing and are generally on 30 day terms from the date of billing. Non-current Trade receivables 65,143 59,726 Other receivables 5,634 5,053 Loans to non-controlling parties – secured 2,773 70,777 67,552 (a) Trade receivables – current At period end, the ageing analysis of trade receivables is as follows: Total $’000 Current $’000 0-30 days $’000 31-60 days $’000 61-90 days $’000 91+ days $’000 2013 Consolidated 304,889 280,307 11,490 6,396 1,766 4,930 2012 Consolidated 226,495 200,752 16,995 2,288 3,198 3,262 Amounts shown as current in the above table represent receivables that are within their trading terms. As of 30 September 2013, trade receivables of $854,218 (2012: $752,598) were past due and considered impaired and trade receivables of $23,727,513 (2012: $24,990,308) were past due but not impaired. The ageing of past due and not impaired amounts is as follows: Total $’000 Current $’000 0-30 days $’000 31-60 days $’000 61-90 days $’000 91+ days $’000 2013 Consolidated 23,728 11,441 6,330 1,707 4,250 2012 Consolidated 24,990 16,969 2,286 3,181 2,554 An assessment of whether trade receivables are likely to be collected is performed at each reporting period, based on the meeting of payment terms, past credit history and negotiations with customers.
Aristocrat Leisure Limited Annual Report 2013 94 Financial Statements Note 9. Trade and other receivables continued Consolidated 2013 $’000 2012 $’000 (a) Trade receivables – current continued Movements in the provision for impairment of receivables is as follows: At start of the period (7,025) (7,603) Provision for impairment recognised during the year (507) (1,256) Foreign currency exchange differences (809) 203 Provisions no longer required 3,019 1,631 At end of the period (5,322) (7,025) The creation and release of the provision for impaired receivables has been included in general and administration costs in the statement of comprehensive income. Amounts charged to the provision account are generally written off when there is no expectation of recovering additional cash. Included in the provision above is

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