Page 19- Offsetting ................................................................................................................................................. 21- Debt ........................................................................................................................................................ 22- Other liabilities ......................................................................................................................................... 23- Capital stock ........................................................................................................................................... 24- Dividends ................................................................................................................................................ 25- Employee benefits ................................................................................................................................... 26- Commitments .......................................................................................................................................... 27- Contingencies ......................................................................................................................................... 28- Related party transactions ....................................................................................................................... 29- Management of capital ............................................................................................................................ 30- Financial instruments .............................................................................................................................. 31- Event after the reporting period ............................................................................................................... 32- Approval of financial statements .............................................................................................................. Consolidated statements of income ............................................................................................................... 41 Consolidated statements of comprehensive income ...................................................................................... 42 Consolidated statements of financial position ................................................................................................ 43 Consolidated statements of changes in equity ............................................................................................... 44 Consolidated statements of cash flows .......................................................................................................... 46 Notes to consolidated financial statements .................................................................................................... 47 1- Description of business ........................................................................................................................... 47 2- Significant accounting policies ................................................................................................................. 47 3- New accounting policies .......................................................................................................................... 53 4- Significant judgements and estimates ..................................................................................................... 55 5- Business acquisitions .............................................................................................................................. 56 6-  Additional information on the nature of earnings components .................................................................. 58 7- Income taxes ........................................................................................................................................... 59 8- Discontinued operation ............................................................................................................................ 61 9- Net earnings per share ............................................................................................................................ 62 10- Inventories .............................................................................................................................................. 62 1 1- Assets held for sale ................................................................................................................................. 62 12- Investment in an associate ...................................................................................................................... 62 13- Other financial assets .............................................................................................................................. 63 14- Fixed assets ............................................................................................................................................ 64 15- Investment properties .............................................................................................................................. 65 16- Intangible assets ..................................................................................................................................... 66 17- Goodwill .................................................................................................................................................. 68 18- Bank loans .............................................................................................................................................. 68  68 20 - Provisions ............................................................................................................................................... 69  70  71  71  73  73  78  79  79  80  81  83  83 T able of contents - 40 -