70 annual report 2012  kAThMANdu 31 July 2011 Australia $’000 new Zealand $’000 united  Kingdom $’000 elimination $’000 total $’000 Segment profit / (loss) before income tax 33,149 27,311 (2,568) (675) 57,217 Income tax expense (9,723) (8,428) - - (18,151) Profit / (loss) after tax 39,066 Segment profit / (loss) before income tax includes the following  specific income and (expenses): Sales to external customers 187,565 110,335 8,243 - 306,143 Sales to Group entities 216 1,082 62 (1,360) - Cost of sales (58,578) (43,469) (3,513) - (105,560) Interest income 141 38 - - 179 Interest expense (2,530) (1,913) - - (4,443) Other finance costs (1,158) (1,098) - - (2,256) Intercompany net finance income/(expense) (3,556) 3,556 - - - Intercompany recharges income/(expense) (6,872) 6,872 - - - Exchange gain/(loss) on foreign currency borrowing 741 56 (340) (740) (283) Depreciation and software amortisation (4,628) (2,371) (416) - (7,415) Additions of non-current assets 7,551 4,244 69 - 11,864 Total current assets 32,381 388,794 3,103 (364,362) 59,916 Total non-current assets  138,507 335,600 695 (194,828) 279,974 Total assets 170,888 724,394 3,798 (559,190) 339,890 Total current liabilities (88,755) (11,270) (3,721) 65,563 (38,183) Total non-current liabilities (20,057) (26,724) - - (46,781) Total liabilities (108,812) (37,994) (3,721) 65,563 (84,964) revenue is allocated based on the country in which the customer is located. new Zealand includes holding company costs and  head office charges. assets / liabilities are allocated based on where the assets / liabilities are located. the Group operates in one industry being outdoor clothing and equipment. deferred tax assets have been included within non-current assets as they form part of the amounts provided to the Chief  operating decision Maker, and the comparative information has been updated to reflect this.