identify key assertions at risk for two of expenses above and audit procedure to gather evidence for fairness of the item

11 1933 Tatal non-current annet Total eta 1,9554 3,185.4 3 1.2018 6451 Carrentabilities Trade and other payable Borrowings Other financial Current tax liabilities Provisions Total current liabilities 13 18 16 536.0 02 25 19.5 100.5 6587 14 6.5 304 110.B 744 13.8 3.6 13 18 12 Non-current liabilities Payables Rorrow Deferred tax liabilities Provisions Retirement benefit obligations Total non current liabilities Total abilities Net assets 352 115.2 80.9 27 2280 99.1 75.0 14 15 211.7 887 2013.1 2,298.7 2. Equity Contributed equity Heserves Acumulated deficit Total equity 20 20 2,750.2 2363 (687) 2,298.7 26. The consolidated states of a portion should be read in conjunction with the companying notes 32 / 59 75% Consolidated Statements of Comprehensive Income For the year ended 30 June 2019 2008 203.5 620 2019 Note Am Profit for the year 1526 Other comprehensive income Items that may be reclassified to profit or losse Changes in the fair value of cash flow hedges.net of tax 20 08 Foreign exchange translation differences arising during the period, net of tax 20 69.1 Recycling of foreign currency translation reserve on increase in ownership interest of joint arrangement, net of tax Item that will not be reclassified to profit or loss: Re-measurements of defined benefit plans, net of tax (5.81 64.1 Other comprehensive income for the year, net of tax 216.7 Total comprehensive income for the year The consolidated statements of comprehensive income should be read in conjunction with this accompanying notes 29 6L4 D 75% 3 2019 Am 2018 Note Asm 3 3 Ravenue Other income Raw materials used and changes in inventories Freight expense Employee benefits expense Depreciation and amortisation expense Repairs and maintenance expense Other expenses Finance costs Share of results of joint ventures Profit before income tax Income tax expense Profit for the year 6,6502 476 (4,59311 (523.4) 1664.1) 1133.1) (95.0) (519.4) (7.9) 56.5 6.4579 214 [4.485.8) (466) 0620.0) C117.21 [104.1 5 5 24 110.8) 84.9 269.7 12 218.3 (657) 152.6 (662) 203.5 AC AC Earnings per share Basic Diluted The consolidated income statements should be read in conjunction with the accompanying notes 75.1 742 1011 98 7 59 11 1933 Tatal non-current annet Total eta 1,9554 3,185.4 3 1.2018 6451 Carrentabilities Trade and other payable Borrowings Other financial Current tax liabilities Provisions Total current liabilities 13 18 16 536.0 02 25 19.5 100.5 6587 14 6.5 304 110.B 744 13.8 3.6 13 18 12 Non-current liabilities Payables Rorrow Deferred tax liabilities Provisions Retirement benefit obligations Total non current liabilities Total abilities Net assets 352 115.2 80.9 27 2280 99.1 75.0 14 15 211.7 887 2013.1 2,298.7 2. Equity Contributed equity Heserves Acumulated deficit Total equity 20 20 2,750.2 2363 (687) 2,298.7 26. The consolidated states of a portion should be read in conjunction with the companying notes 32 / 59 75% Consolidated Statements of Comprehensive Income For the year ended 30 June 2019 2008 203.5 620 2019 Note Am Profit for the year 1526 Other comprehensive income Items that may be reclassified to profit or losse Changes in the fair value of cash flow hedges.net of tax 20 08 Foreign exchange translation differences arising during the period, net of tax 20 69.1 Recycling of foreign currency translation reserve on increase in ownership interest of joint arrangement, net of tax Item that will not be reclassified to profit or loss: Re-measurements of defined benefit plans, net of tax (5.81 64.1 Other comprehensive income for the year, net of tax 216.7 Total comprehensive income for the year The consolidated statements of comprehensive income should be read in conjunction with this accompanying notes 29 6L4 D 75% 3 2019 Am 2018 Note Asm 3 3 Ravenue Other income Raw materials used and changes in inventories Freight expense Employee benefits expense Depreciation and amortisation expense Repairs and maintenance expense Other expenses Finance costs Share of results of joint ventures Profit before income tax Income tax expense Profit for the year 6,6502 476 (4,59311 (523.4) 1664.1) 1133.1) (95.0) (519.4) (7.9) 56.5 6.4579 214 [4.485.8) (466) 0620.0) C117.21 [104.1 5 5 24 110.8) 84.9 269.7 12 218.3 (657) 152.6 (662) 203.5 AC AC Earnings per share Basic Diluted The consolidated income statements should be read in conjunction with the accompanying notes 75.1 742 1011 98 7 59