Format of Statement of Financial Position XYZ GroupStatement of Financial Position as at 31 December 2011 ASSETS Non-current assets: Property, plant

and equipment Goodwill Other intangible assets Investments in associates Available-for-sale financial assets Total non-current assets Current assets: Inventories Trade receivables Other current assets Prepayments Cash and cash equivalents Total current assets Total assets EQUITY AND LIABILITIES Equity attributable to owners of the parent: Share capital Retained earnings Other components of equity Non-controlling interests Total equity Non-current liabilities: Long-term borrowings Amount due under finance lease Deferred tax Long-term provisions Total non-current liabilities XXX XXX XXX XXX XXX Notes N000 N000 XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX

XXX XXX XXX XXX XXX

Total current Current liabilities: liabilities Trade and other payables XXX Short-term borrowings XXX Current portion of long-term borrowings (Amount due under fin. Lease)XXX Current tax payable XXX XXX Short-term provisions XXX Total Equity and Liabilities XXX

XYZ GroupStatement of Comprehensive Income for the year ended 31 December, 2011. Notes N000 Sales revenue Cost of sales Gross profit Other income Distribution costs Administrative expenses Other operating expenses Finance costs Share of profit of associates/Investment income Profit before tax Income tax expense Profit after tax Profit/Loss for the year from continuing operations Profit for the year Other comprehensive income: Exchange differences on translating foreign operations Available-for-sale financial assets Cash flow hedges Gains on property revaluation Actuarial gains (losses) on defined benefit pension plans Share of other comprehensive income of associates Income tax relating to components of other comprehensive income Other comprehensive income for the year, net of tax
TOTAL COMPREHENSIVE INCOME FOR THE YEAR XXX

N000 XXX (XX) XXX XXX XXX (XX) XXX XXX XXX (XX) XXX XXX XXX

XXX XXX XXX (XX) XXX

XXX XXX XXX XXX XXX XXX (XX) XXX XXX XXX XXX XXX XXX XXX XXX

Profit attributable to: Owners of the parent Non-controlling interests Total comprehensive income attributable to: Owners of the parent Non-controlling interests Earnings per share (EPS): Basic earnings per share Diluted earnings per share

XXk
XXk

XYZ GroupStatement of Comprehensive Income for the year ended 31 December, 2011. Notes N000 Sales revenue Changes in inventories of finished goods and work in progress Other operating income Less: Raw materials and consumables Staff costs Depreciation and amortisation Other operating expenses XXX XXX XXX XXX

N000 XXX XXX XXX XXX

(XX) XXX XXX XXX (XX) XXX XXX XXX

Finance costs (XX) Share of profit of associates/Investment income XXX Profit before tax Income tax expense Profit after tax Profit/Loss for the year from continuing operations Profit for the year Other comprehensive income: Exchange differences on translating foreign operations XXX Available-for-sale financial assets XXX Cash flow hedges XXX Gains on property revaluation XXX Actuarial gains (losses) on defined benefit pension plans XXX Share of other comprehensive income of associates XXX Income tax relating to components of other comprehensive income(XX) Other comprehensive income for the year, net of tax TOTAL COMPREHENSIVE INCOME FOR THE YEAR Profit attributable to: Owners of the parent Non-controlling interests Total comprehensive income attributable to: Owners of the parent Non-controlling interests Earnings per share (EPS): Basic earnings per share Diluted earnings per share

XXX
XXX

XXX XXX XXX XXX XXX XXX XXX XXk

XXk

XYZ Group Statement of changes in equity Share Share

3

Revaluation Retained

Total

capital N000 Balance b/f XXX Prior period adjustment XXX Issue of share XXX Revaluation surplus Dividend paid Total comprehensive income for the year Balance c/d XXX

premium N000 XXX XXX XXX XXX

surplus N000 XXX XXX XXX XXX

earnings N000 XXX (XX) XXX (XX) XXX XXX

N000 XXX (XX) XXX XXX XXX (XX) XXX XXX

LANDLORD NIGERIA PLC

4

STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31ST DEC 2011

N Operating Activities: Cash receipt from customers Payment to suppliers and employees Other operating expenses Tax paid (income) Cash flow(in/out) from operating activities XX (XX) (XX) (XX)

XXX

Investing Activities: Proceeds from sale of non-current assets Purchase of non-current assets Interest received Cash flow(in/out) from investing activities Financing Activities: Proceeds from issue of shares and long term debt (shares/debenture) Repayment of debt (Redemption) Interest paid* Dividend paid* Cash flow (in/out) from financing activities Increase or Decrease in Cash & Cash equivalent during the year XX (XX) (XX) (XX) XXX XXX XX (XX) XX XXX

Cash & Cash equivalent at the beginning of the year

XXX

Cash & Cash equivalent at the end of the year

XXX

FORMAT FOR INDIRECT METHOD OF PREPARING CASHFLOW STATEMENT

5

LANDLORD NIGERIA PLC STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST DEC 2011 N Operating profit before interest and tax Adjustments for items not involving movement of cash: Depreciation Amortization (profit)/loss on Fixed Assets (profit)/loss on investment Deferred Income Cash flow(in/out) before changes in Working Capital items XX XX XX XX XX XX XXX N XXX

Changes in Working Capital items: (Increase)/ decrease in Stock/Debtor/ Prepayment Increase/(decrease) in Creditors/Accruals XX XX XX Tax paid Cash flow (in/out) from operating activities XX XX

Investing Activities (Purchase) sale of Fixed Assets (Purchase/Sale of Investments Cash flow (in/out) from investing activities XX XX XX

Financing Activities: Issue/ (Redemption) of shares Issue/ Redemption of debentures Cash flow (in/out) from financing activities
6

XX XX XXX

Increase or Decrease in cash & cash equivalent Cash & Cash equivalent at the beginning of the year Cash & Cash equivalent at the end

XXX XX XXX