The formula and working out for the below cash flow statements:

Working Capital Ratio:

Cash Flow Adequacy Ratio (Liquidity): - Acid Ration= Current assets(excluding inventory and prepayments)/ current liabilities=

Debt to Total Assets Ratio:

Debt Coverage Ratio (Solvency):

Cash Flow to Sales Ratio (Profitability):

Fortescue

Newcrest

port Consolidated statement of cash flows For the year ended 30 June 2018 2017 US 718 1031 5.000 24 (9 (1.002) 1,601 9 0 4256 (716 Gashflows from operating activities Canh receipts from customers Payments to supplies and employees Cash generated from operations Interest received Interest paid Income tax paid Net cash inflow from operating activities Cashflows from westing activities Payments for property, plant and equipment - Fortescue Payments for property, plant and equipment point operations Contributions from joint venture partners Proceeds from disposal of plant and equipment Purchase of financial assets Not cash outflow from Investing activities Gashflows from financing activities Proceeds from borrowings and finance cases Hepyment of borrowings and finance leases Finance costs paid Dividends paid Purchase of shares by employee share trust Net cash outflow from financing activities Not decrease increase in cash and cash equivalents Ganhand cash equivalent at the beginning of the you Ffforts c hunger changes on cash and cash equivalents 2071 245) 18 Cash and cash equivalents at the end of the year Non cash investing and financing activities are disclosed in me The above consolidated statement of cash flows should be read in conjunction with the accompanying notes Consolidated statement of financial position At 30 June 2018 2018 US$m 2017 US$m Note 96) 10(a) 1010) 863 120 1,838 141 588 38 496 14a) 79 1,650 2,605 10(a) 12 16,189 16,493 16,199 17,849 16,510 19,115 708 10(b) 10(d) 9(a) 678 267 461 121 ASSETS Current assets Cash and cash equivalents Trade and other receivables Inventories Other current assets Current tax receivable Total current assets Non-current assets Trade and other receivables Property, plant and equipment Intangible assets Other non-current assets Total non current assets Total assets LIABILITIES Current liabilities Trade and other payables Deferred income Borrowings and finance lease liabilities Provisions Current tax payable Total current liabilities Non-current liabilities Trade and other payables Deferred income Borrowings and finance lease liabilities Provisions Deferred joint venture contributions Deferred tax liabilities Total non-current liabilities Total liabilities Net assets EQUITY Contributed equity Reserves Retained earnings Equity attributable to equity holders of the Company Non-controlling interest Total equity 14(a) 685 2,202 10(b) 10(d) 9(a) 13 17(0) 14(b) 50 528 3,878 546 270 1,606 6,878 8,117 9, 732 50 447 4350 509 266 1,557 7,179 9.381 ,734 9 9d) 1,289 1,287 46 8,386 9,719 13 9,732 8,392 9,720 14 9,734 The above consolidated statement of financial position should be read in conjunction with the accompanying notes. NEWCREST 2018 ANNUAL REPORT CONSOLIDATED FINANCIAL STATEMENTS 97 CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2018 2018 USS 492 88 556 554 33 56 1,249 1,672 1,032 1125 35 8,156 8,852 42 Current assets Cash and cash equivalents Trade and other receivables Inventories Other financial assets Current tax asset Other assets Total current assets Non-current assets Inventories Other financial assets Property, plant and equipment Other intangible assets Deferred tax assets Investment in associates Other assets Total non-current assets Total assets Current liabilities Trade and other payables Provisions Current tax liability Other financial liabilities Total current liabilities Non-current liabilities Borrowings Provisions Deferred tax liabilities Other financial liabilities Total non-current liabilities Total liabilities Net assets 324 150 9,808 11,480 64 168 10,334 11,583 415 137 99 455 147 58 651 664 1.993 362 1,007 1.991 307 1,087 3,367 4,018 3,385 4,049 7,534 7.462 Equity Issued capital Accumulated losses Reserves Equity attributable to owners of the parent Non-controlling interests Total equity The above Statement should be read in conjunction with the accompanying notes 11,656 (4,067) (194) 7,395 11,657 (4.154) (53) 7.450 84 7,534 67 7,462 98 FINANCIAL REPORT CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2018 2017 US 483 689 791 333 114 104 132 60 53 5 142 1271 1606 1621 (110) (69) 1434 (122 (34) 1,467 (217) (160) (150) 172) Cash flows from operating activities Profit before income tax Adjustments for: Depreciation and amortisation Significant items Net finance costs Exploration expenditure written off Share of loss of associate Other non-cash items or non-operating items Change in working capital Operating cash flows before interest and taxes Interest received Interest paid Income tax paid Net cash provided by operating activities Cash flows from investing activities Payments for plant and equipment Assets under construction, development and feasibility expenditure Production stripping expenditure Exploration and evaluation expenditure Information systems development Proceeds from sale of property, plant and equipment Payments for investments in associates Cash inflow/outflow) on sale of subsidiary.net of cashheld by the subsidiary Net cash used in investing activities Cash flows from financing activities Proceeds from borrowings: Bilateral bank debt Repayment of borrowings: Bilateralbank debt Private placement notes Bank loan Payment for treasury shares Dividends paid: Members of the parent entity Non-controlling interests Net cash used in financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year The above Statement should be read in conjunction with the accompanying notes (286) (193) (90) (58) (13) 2 (63) (14) (275) 48 (833) (728) 295 20(e) 20() 20(e 200 320) (125) (20) (11) (19) (105) (105) (24) (6) (140) (300) 461 49253 953 492 429 20 port Consolidated statement of cash flows For the year ended 30 June 2018 2017 US 718 1031 5.000 24 (9 (1.002) 1,601 9 0 4256 (716 Gashflows from operating activities Canh receipts from customers Payments to supplies and employees Cash generated from operations Interest received Interest paid Income tax paid Net cash inflow from operating activities Cashflows from westing activities Payments for property, plant and equipment - Fortescue Payments for property, plant and equipment point operations Contributions from joint venture partners Proceeds from disposal of plant and equipment Purchase of financial assets Not cash outflow from Investing activities Gashflows from financing activities Proceeds from borrowings and finance cases Hepyment of borrowings and finance leases Finance costs paid Dividends paid Purchase of shares by employee share trust Net cash outflow from financing activities Not decrease increase in cash and cash equivalents Ganhand cash equivalent at the beginning of the you Ffforts c hunger changes on cash and cash equivalents 2071 245) 18 Cash and cash equivalents at the end of the year Non cash investing and financing activities are disclosed in me The above consolidated statement of cash flows should be read in conjunction with the accompanying notes Consolidated statement of financial position At 30 June 2018 2018 US$m 2017 US$m Note 96) 10(a) 1010) 863 120 1,838 141 588 38 496 14a) 79 1,650 2,605 10(a) 12 16,189 16,493 16,199 17,849 16,510 19,115 708 10(b) 10(d) 9(a) 678 267 461 121 ASSETS Current assets Cash and cash equivalents Trade and other receivables Inventories Other current assets Current tax receivable Total current assets Non-current assets Trade and other receivables Property, plant and equipment Intangible assets Other non-current assets Total non current assets Total assets LIABILITIES Current liabilities Trade and other payables Deferred income Borrowings and finance lease liabilities Provisions Current tax payable Total current liabilities Non-current liabilities Trade and other payables Deferred income Borrowings and finance lease liabilities Provisions Deferred joint venture contributions Deferred tax liabilities Total non-current liabilities Total liabilities Net assets EQUITY Contributed equity Reserves Retained earnings Equity attributable to equity holders of the Company Non-controlling interest Total equity 14(a) 685 2,202 10(b) 10(d) 9(a) 13 17(0) 14(b) 50 528 3,878 546 270 1,606 6,878 8,117 9, 732 50 447 4350 509 266 1,557 7,179 9.381 ,734 9 9d) 1,289 1,287 46 8,386 9,719 13 9,732 8,392 9,720 14 9,734 The above consolidated statement of financial position should be read in conjunction with the accompanying notes. NEWCREST 2018 ANNUAL REPORT CONSOLIDATED FINANCIAL STATEMENTS 97 CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2018 2018 USS 492 88 556 554 33 56 1,249 1,672 1,032 1125 35 8,156 8,852 42 Current assets Cash and cash equivalents Trade and other receivables Inventories Other financial assets Current tax asset Other assets Total current assets Non-current assets Inventories Other financial assets Property, plant and equipment Other intangible assets Deferred tax assets Investment in associates Other assets Total non-current assets Total assets Current liabilities Trade and other payables Provisions Current tax liability Other financial liabilities Total current liabilities Non-current liabilities Borrowings Provisions Deferred tax liabilities Other financial liabilities Total non-current liabilities Total liabilities Net assets 324 150 9,808 11,480 64 168 10,334 11,583 415 137 99 455 147 58 651 664 1.993 362 1,007 1.991 307 1,087 3,367 4,018 3,385 4,049 7,534 7.462 Equity Issued capital Accumulated losses Reserves Equity attributable to owners of the parent Non-controlling interests Total equity The above Statement should be read in conjunction with the accompanying notes 11,656 (4,067) (194) 7,395 11,657 (4.154) (53) 7.450 84 7,534 67 7,462 98 FINANCIAL REPORT CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2018 2017 US 483 689 791 333 114 104 132 60 53 5 142 1271 1606 1621 (110) (69) 1434 (122 (34) 1,467 (217) (160) (150) 172) Cash flows from operating activities Profit before income tax Adjustments for: Depreciation and amortisation Significant items Net finance costs Exploration expenditure written off Share of loss of associate Other non-cash items or non-operating items Change in working capital Operating cash flows before interest and taxes Interest received Interest paid Income tax paid Net cash provided by operating activities Cash flows from investing activities Payments for plant and equipment Assets under construction, development and feasibility expenditure Production stripping expenditure Exploration and evaluation expenditure Information systems development Proceeds from sale of property, plant and equipment Payments for investments in associates Cash inflow/outflow) on sale of subsidiary.net of cashheld by the subsidiary Net cash used in investing activities Cash flows from financing activities Proceeds from borrowings: Bilateral bank debt Repayment of borrowings: Bilateralbank debt Private placement notes Bank loan Payment for treasury shares Dividends paid: Members of the parent entity Non-controlling interests Net cash used in financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year The above Statement should be read in conjunction with the accompanying notes (286) (193) (90) (58) (13) 2 (63) (14) (275) 48 (833) (728) 295 20(e) 20() 20(e 200 320) (125) (20) (11) (19) (105) (105) (24) (6) (140) (300) 461 49253 953 492 429 20